COST ALLOCATION PLAN - Santa Barbara County of santa barbara state of california cost allocation plan for use in the fiscal year 2010 – 2011 robert w. geis, cpa auditor–controller

COUNTY OF SANTA BARBARA STATE OF CALIFORNIA

COST ALLOCATION

PLAN For use in the Fiscal Year 2010 – 2011

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 2010-2011

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 2010-11

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......................................................................................................................19 C ...........Detail of Allocated Costs ................................................................................................................23 D...........Summary of Allocated Costs...........................................................................................................29 E ...........Summary of Allocation Basis .........................................................................................................33 F............Cost Adjustments Breakout for Roll-Forward ................................................................................35

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

Structure Use Allocation Detail 02.100...Narrative..........................................................................................................................................46 02.200...Costs to be Allocated ......................................................................................................................47 02.300...Functional Costs..............................................................................................................................48 02.40x...Detail Allocation .............................................................................................................................49 02.500...Allocation Summary .......................................................................................................................54

County Executive Allocation Detail 03.100...Narrative..........................................................................................................................................58 03.200...Costs to be Allocated ......................................................................................................................59 03.300...Functional Costs..............................................................................................................................60 03.40x...Detail Allocation .............................................................................................................................61 03.500...Allocation Summary .......................................................................................................................65

County Counsel Allocation Detail 04.100...Narrative..........................................................................................................................................70 04.200...Costs to be Allocated ......................................................................................................................71 04.300...Functional Costs..............................................................................................................................72 04.40x...Detail Allocation .............................................................................................................................73 04.500...Allocation Summary .......................................................................................................................75

Landscape Maintenance Allocation Detail 05.100...Narrative..........................................................................................................................................80 05.200...Costs to be Allocated ......................................................................................................................81 05.300...Functional Costs..............................................................................................................................82 05.40x...Detail Allocation .............................................................................................................................83 05.500...Allocation Summary .......................................................................................................................86

ii


Table of Contents (continued) Schedule Page

Auditor-Controller Allocation Detail 06.100...Narrative..........................................................................................................................................90 06.200...Costs to be Allocated ......................................................................................................................91 06.300...Functional Costs..............................................................................................................................93 06.40x...Detail Allocation .............................................................................................................................95 06.500...Allocation Summary .....................................................................................................................115

Purchasing Allocation Detail 07.100...Narrative........................................................................................................................................124 07.200...Costs to be Allocated ....................................................................................................................125 07.300...Functional Costs............................................................................................................................126 07.40x...Detail Allocation ...........................................................................................................................127 07.500...Allocation Summary .....................................................................................................................133

Facilities Management Allocation Detail 08.100...Narrative........................................................................................................................................138 08.200...Costs to be Allocated ....................................................................................................................139 08.300...Functional Costs............................................................................................................................141 08.40x...Detail Allocation ...........................................................................................................................143 08.500...Allocation Summary .....................................................................................................................151

Human Resources Department Allocation Detail 09.100...Narrative........................................................................................................................................156 09.200...Costs to be Allocated ....................................................................................................................157 09.300...Functional Costs............................................................................................................................159 09.40x...Detail Allocation ...........................................................................................................................161 09.500...Allocation Summary .....................................................................................................................173

Treasurer/Retirement Allocation Detail 10.100...Narrative........................................................................................................................................180 10.200...Costs to be Allocated ....................................................................................................................181 10.300...Functional Costs............................................................................................................................182 10.40x...Detail Allocation ...........................................................................................................................183 10.500...Allocation Summary .....................................................................................................................191

iii


Supplemental Information

Table of Contents Exhibit Page

Internal Service Funds I ............General Comments........................................................................................................................200 2............Combining Statement of Net Assets .............................................................................................205 3............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................206 4............Combining Statement of Cash Flows............................................................................................207

Structures 4............Structure Allocations by Cost Plan Unit .......................................................................................210 5............Structure Allocations by Building.................................................................................................217 6............Occupancy of Multi-Use Structures ..............................................................................................221 7............Occupancy in Non-County Owned Structures ..............................................................................234 8............Details of County-Owned Structures ............................................................................................235 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9............Certification of Actuarial Assumptions.........................................................................................260 10..........Actuarial Summary Reports ..........................................................................................................262



SUMMARY INFORMATION

2

vi

Vac

ant

Ass

ista

nt C

EO

John

McI

nnes

H

ousi

ng &

Com

m. D

evel

op.

Inte

rim D

irect

or

Mic

hae

l F

. B

row

n

Cou

nty

Exec

utiv

e O

ffic

er

Boa

rds,

Com

mis

sion

s &

Com

mitt

ees

Spec

ial D

istri

cts

For w

hich

the

gove

rnin

g bo

ard

is th

e

Cou

nty

Boa

rd o

f Sup

ervi

sors

Bo

ard

of

Su

per

vis

ors

S

alu

d C

arb

ajal

- F

irst

Dis

tric

t Ja

net

Wol

f- S

eco

nd

Dis

tric

t, V

ice

Ch

air

Dor

een

Far

r- T

hir

d D

istr

ict

Jon

i G

ray-

Fo

urt

h D

istr

ict

Joe

Cen

ten

o- F

ifth

Dis

tric

t, C

hai

r

Ann

Det

rick

Alc

ohol

, Dru

g &

Men

tal H

ealth

Se

rvic

es D

irect

o r

Gre

g Pa

rask

ou

Publ

ic D

efen

der

Tom

Fra

nklin

Fi

re C

hief

Dr.

Ellio

t Sch

ulm

an

Publ

ic H

ealth

Dire

ctor

A

ppoi

nted

Ele

cted

L

imite

d to

bud

geta

ry a

nd st

aff l

evel

con

trol

Firs

t 5, C

hild

ren

and

Fam

ilies

Com

mis

sion

Den

nis M

arsh

all

Cou

nty

Cou

nsel

Arth

ur A

. Gar

cia

Pres

idin

g Ju

dge,

Sup

erio

r Cou

rt R

ober

t Nis

bet

Gen

eral

Ser

vice

s Dire

ctor

Sc

ott M

cGol

pin

Publ

ic W

orks

Dire

ctor

&

Roa

d C

omm

issi

one r

Will

iam

Gill

ette

A

gric

ultu

ral C

omm

issi

oner

Terr

i Nis

ich

Ass

ista

nt C

EO

Dan

iel H

erna

ndez

Pa

rks D

irect

or

Susa

n Pa

ul

Ass

ista

nt C

EO

Hum

an R

esou

rces

Dire

ctor

Dan

iel M

ilei

Info

rmat

ion

Tech

nolo

gy

Dire

cto r

Kat

hy G

alla

gher

So

cial

Ser

vice

s Dire

ctor

Car

rie T

oplif

fe

Chi

ld S

uppo

rt

Serv

ices

Dire

ctor

Rob

ert W

. Gei

s A

udito

r-C

ontro

ller

Jose

ph H

olla

nd

Cle

rk-R

ecor

der A

sses

sor

Ber

nice

Jam

es

Trea

sure

r Tax

Col

lect

or,

Publ

ic A

dmin

/Gua

rdia

n

Jaso

n St

ilwel

l A

ssis

tant

CEO

B

udge

t Dire

ctor

Gar

y M

. Bla

ir Su

perio

r Cou

rt Ex

ecut

ive

Off

icer

Bill

Bro

wn

Sher

iff-C

oron

er

Patri

cia

Stew

art

Chi

ef P

roba

tion

Off

icer

Chr

istie

Sta

nley

D

istri

ct A

ttorn

ey

Sally

Nag

y In

form

atio

n Te

chno

logy

C

hief

Info

rmat

ion

Off

icer

John

Bak

er

Ass

ista

nt C

EO

Plan

ning

& D

evel

opm

ent D

irect

or

Cou

nty

of

San

ta B

arb

ara

Org

aniz

atio

n C

har

t C

itiz

ens

3

22-Jan-10 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2010-11

General Comments

This Cost Allocation Plan (The Plan) uses the cost principles and procedures outlined in OMB A-87 to allocate the 2008-09 allowable expenditures of eight central support (or cost center) departments: Cost Center Title Services 12000 County Executive Office Directly Identified Special Projects Fiscal Management and Budget Preparation 13000 County Counsel Legal Services 52100 Landscape Maintenance Building Landscape Maintenance Directly Identified Special Projects 61000 Auditor-Controller Directly Identified Special Projects Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support Internal Audit Payroll Accounting 63200 Purchasing Agent Surplus Property Mail Courier Procurement 63300 Facilities Management Building Maintenance Directly Identified Building Charges Real Property & Property Management Directly Identified Special Projects 64000 Human Resources Directly Identified Special Projects Human Resources Services - Countywide Health Insurance Plan Administration (not Self-Funded) Dental Insurance Administration (not Self-Funded) Dental Self-Insurance Unemployment Self-Insurance Employee University 65000 Treasurer/Tax Collector/ Central Collections Public Administrator Bank Activity Charges Deferred Compensation

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 is used to calculate the payroll figures that feed directly into the County’s FIN financial accounting system. The electronic timecard system meets the criteria of the OMB Circular A-87 and the California Cost Plan Handbook.

Fixed Costs and Adjustments:

There is one bottom-line adjustment included in this Plan. Adjustment 1 reduces the use-year allocation for Mail Courier services to the Trial Court Funds. The Trial Court Funds ceased to use this central support service at the end of the fiscal year 200-07; this adjustment reduces the use-year allocation to zero.

5

JOHN CHIANGOlalifornta ~ta±£ Olontrolhr

NEGOTIATION AGREEMENTCOUNTYWIDE COST ALLOCATION PLAN

LLEH

County of Santa BarbaraSanta Barbara, California

Date:Filing Ref:

April 19, 2010SBAII

Pursuant to federal Office of Management and Budget (OMB) Circular A-87, the StateController's Office formally approves the COlU1tywide Cost Allocation Plan as described inSection I for use in the 2010-11 fiscal year. This approval is subject to the conditions containedin Section III.

Departmental indirect cost proposals should clearly identify those costs that have beendistributed through Sections I and II of this agreement in accordance with the guidelines of theresponsible grantor agellcy for that department. Further, data processing systems may be subjectto grantor agency approval prior to the reimbursement of celiain costs allocated, billed, or costapplied from the Data Processing Depmiment.

SECTION I: COSTS DISTRIBUTED THROUGH COUNTy\VIDE COSTALLOCATIONS

The indirect overhead and suppOli service costs listed in Schedule A (attached) are formallyapproved as actual costs for the 2008-09 fiscal year and as estimated costs for the 2010-11 fiscalyear on a "fixed with carry-forward" basis. These costs may be included as part of the costs ofthe county departments indicated effective July 1, 2010, for fmiher allocation to federal grantsand contracts performed by the respective county depmiments.

6

County of Santa ~'Jl .. h·n·<> - 2 - April

SECTION COSTS DISTRIBUTED THROUGH BILLING OR COSTTRANSFER MECHANISMS

1. Employee Fringe Benefits2. County Executive3. County Counsel4. Auditor-Controller5. GS Facilities Management6. Human Resources

7. Information Technology (ISF)8. Vehicle Operations and Maintenance

(ISF)9. Conmmnication Services (ISF)

10. Utilities (ISF)11. Self-Insurance Programs (ISF)

In addition to Section I, which provides for services furnished but not billed, the services listedabove are furnished and billed to state/local departments and agencies.

Direct charges from the above centers should be billed or cost applied in accordance with theprocedures established by the county as described in its COlU1tywide Cost Allocation Plan andmay be included as Palt of the costs of the county departments indicated in Section 1.

SECTION HI: CONDITIONS

A. LIMITATIONS: Use of the amounts contained in this Negotiation Agreement are subjectto any statutory or administrative limitations and, \r.,Then ultimately allocated to individual grantsor contracts through the indirect cost proposals of each county depmtment, are applicable only tothe extent that funds are available. Acceptance of the amounts agreed to herein is predicated onthe conditions: (l) that no costs other than those incurred by the county were included fordistribution in its Countywide Cost Allocation Plan as finally accepted, and that such costs arelegal obligations of the county and allowable under the governing cost principles, (2) that similartypes of costs have been accorded consistent accounting treatment, and (3) that the informationprovided by the county that was used as the basis for acceptance of the mllounts agreed to hereinis not subsequently found to be materially incomplete or inaccurate.

B. CHANGES: Fixed amounts contained in this Negotiation Agreement are based on theorganizational structure and the accounting system in effect at the time the proposal wassubmitted. Significant Challges in the orgmlizational structure or changes in the method ofaccounting for costs that materially affect the amount of reimbursement resulting from use of theamounts in this Negotiation Agreement will require prior approval of the authorizedrepresentative of the responsible negotiation agency. Failure to obtain such approval may resultin subsequent audit disallowances.

C. FIXED AMOUNTS: The fixed amounts contained in Section I of this agreement are basedon an estimate of the costs that will be incurred during the period to which the amounts apply.When the actual costs for this period are determined, any differences between the fixed costsused as an estimate alld the actual costs will be considered in a subsequent agreement.

7

County Santa H", ..I1I', ..", - 3 - Apdl

D. BILLED COSTS: Charges for the services cited in Section II will be billed or cost appliedin accordance with the procedures established by the county and recorded on the books of thecost center providing the service. Such charges will be based on the actual allowable costs, asdefined by OMB Circular A-87, incuned by the cost center responsible for providing the service.Any differences between the billed allowable costs and the actual allowable costs for a particularaccounting period will be considered in a subsequent agreement.

E. NOTIFICATION TO STATE AND FEDERAL AGENCIES: Copies of this documentwill be provided to other state and federal agencies as a means of notifying them of this approva1.

F. SPECIAL REMARKS: The adjustment listed on Schedule A must not be included whencalculating cany-forward in the 2012-13 Estimated Cost Allocation Plan.

SECTION IV: ACCEPTANCE

COUNTY OF SANTA BARB?

BY &~u/bz~, ,

NameAu 0 'Tb~ - Ci:I t-jTRoLA.-E-R

Title4- 010

Date

cc: State and Federal Agencies

Attachment

JOHN CHIANGCALIFORNIA STATE CONTROLLER

George Lolas, Assistant Division ChiefLocal Government OperationsDivision of Accounting and Reporting

Date

Negotiated by Jay LalTelephone (916) 327-2284

8

11000 BOS 21100 DA 21300 Child Supt Srvc

22100 Prob Svcs

22200 Prob Inst

23000 Pub DefendCostCenter

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2010-2011County of Santa Barbara

Allocated Costs By Cost Plan Unit

Schedule A22-Jan-10

00001 Eq Use Allow 911 24,701 21,993 7,681 3,42800002 Str Use Allow 24,887 247,285 129,194 232,418 128,57912000 Cnty Exec 26,382 98,950 40,940 127,923 75,504 97,32313000 Cnty Counsel 84,960 13,013 928 369,282 11,160 44352100 Land Maint 6,028 12,695 24,981 25,990 34,27961000 Aud-Cont 25,066 104,536 60,267 172,915 117,311 55,07563200 GS-Purchasing 17,054 18,829 11,990 24,369 18,102 15,18363300 GS-Fac Svcs 107,876 377,738 16,735 334,629 540,566 212,33664000 Human Resour 16,868 111,297 117,567 246,878 181,756 72,56465000 Treasurer 820 5,484 2,859 641,642 4,691 99,070

Total Allocated 310,851 1,014,528 251,286 2,093,806 1,215,179 718,279Rollforward 35,182 277,148 3,268 187,669 (6,462) 183,031

Cost w/ Rollforward 346,033 1,291,677 254,554 2,281,475 1,208,718 901,309Adjustments

Proposed Costs 346,033 1,291,677 254,554 2,281,475 1,208,718 901,309

CostCenter25000 Court

Ops25001 Grand

Jury25002 Ct 0069 Svs

25003 Ct 5901 Svs

31100 Fire 32100 Sher-Coroner

5,261 529,84800001 Eq Use Allow100,285 3,403 36,796 169,89400002 Str Use Allow

964 19,680 233,697 282,43212000 Cnty Exec16,744 9,658 59,524 126,74813000 Cnty Counsel

88,081 2,687 72 19,17152100 Land Maint7,181 23,652 943 267,048 452,50861000 Aud-Cont

18,678 3,079 184 42,360 42,81763200 GS-Purchasing529,691 5,212 2,352 256,088 1,014,82563300 GS-Fac Svcs

3,854 263,717 414,16664000 Human Resour597 145 11,899 13,59665000 Treasurer

Total Allocated 736,735 39,867 55,670 4,797 1,176,463 3,066,004(940,713) 22,589 (34,631) (5,534) 32,010 799,805Rollforward

Cost w/ Rollforward (203,977) 62,456 21,040 (737) 1,208,473 3,865,809(37,355)Adjustments

Proposed Costs (241,333) 62,456 21,040 (737) 1,208,473 3,865,809

9

32200 Sher-Custody

32230 Inmate Welfare

41100 PHD 41201 PHD-CHIP

41212 PHD-EMS

41400 PHD-HSCostCenter



Schedule A22-Jan-10

00001 Eq Use Allow 22,044 3,57700002 Str Use Allow 415,359 333,825 1,823 2,00112000 Cnty Exec 141,270 3,714 243,582 5,253 1,27413000 Cnty Counsel 115,017 42,138 4,659 1,16352100 Land Maint 45,886 369 21461000 Aud-Cont 206,488 11,743 479,289 1,004 15,301 9,41063200 GS-Purchasing 9,541 2,818 106,948 829 4,642 11,05463300 GS-Fac Svcs 1,200,644 728,356 4,698 5,26564000 Human Resour 252,895 12,640 541,385 7,059 1,55265000 Treasurer 8,580 392 167,242 4 500 490

Total Allocated 2,371,837 31,307 2,692,227 1,837 44,303 32,422Rollforward (361,057) 7,331 207,943 (3,544) 2,269 9,562

Cost w/ Rollforward 2,010,780 38,638 2,900,170 (1,707) 46,572 41,984Adjustments

Proposed Costs 2,010,780 38,638 2,900,170 (1,707) 46,572 41,984

CostCenter41500 PHD-

EHS41540 PHD-

AS41814 PHD-

TSAC41900 PHD-

ARRA43000

ADMHS43100

ADMHS-

1,07300001 Eq Use Allow26,213 28,244 104,369 79800002 Str Use Allow15,920 13,609 135,541 27,62112000 Cnty Exec

381 8,941 63 380,41113000 Cnty Counsel1,604 5,983 20,873 17152100 Land Maint

30,148 73,411 3,178 86 390,402 83,48161000 Aud-Cont5,392 15,376 2,211 35,805 1,06863200 GS-Purchasing

29,434 116,224 183,106 1,70563300 GS-Fac Svcs22,606 24,628 260,258 37,49364000 Human Resour

1,174 1,350 15 2 9,260 1,59765000 Treasurer

Total Allocated 132,872 288,839 5,467 88 1,520,024 153,9348,386 22,242 (6,153) 342,453 134,834Rollforward

Cost w/ Rollforward 141,257 311,081 (686) 88 1,862,477 288,768Adjustments

Proposed Costs 141,257 311,081 (686) 88 1,862,477 288,768

10

43200 ADMHS-ADP

44000 Soc Svcs

44001 IHSS 44900 DSS-ARRA

51000 Ag Comm

52371 PLCFDCostCenter



Schedule A22-Jan-10

00001 Eq Use Allow 56,80300002 Str Use Allow 2,641 853,541 22,07012000 Cnty Exec 11,737 293,823 3,155 35 16,28413000 Cnty Counsel 3,071 46,456 4,276 8,261 8,54052100 Land Maint 535 38,665 3,86261000 Aud-Cont 82,836 453,493 6,848 266 29,724 64163200 GS-Purchasing 9,967 82,962 1,750 553 16,59063300 GS-Fac Svcs 6,806 10,309 106,86364000 Human Resour 35,950 651,858 10,882 79 32,02065000 Treasurer 1,966 147,081 211 3 1,558 1

Total Allocated 155,510 2,578,187 27,121 936 294,033 9,181Rollforward (209,275) 15 93,299 (197)

Cost w/ Rollforward 155,510 2,368,912 27,136 936 387,332 8,984Adjustments

Proposed Costs 155,510 2,368,912 27,136 936 387,332 8,984

CostCenter53100 P&D 53460 990-

RDA IV53500 P&D-

Energy53600 P&D-

B&S53641 P&D-

Oil54100 PW-

Admin

34,180 5,191 5,097 22,90000001 Eq Use Allow23,961 1,343 16,362 9,098 9,47900002 Str Use Allow56,616 (72,816) 5,337 22,665 1,779 10,03912000 Cnty Exec

1,146,602 5,009 1,418 53,500 34,003 22,58813000 Cnty Counsel5,952 1,527 4,065 1,342 2,35552100 Land Maint

112,535 26,875 19,812 52,084 3,426 22,20861000 Aud-Cont13,871 6,540 2,598 9,438 4,452 9,72063200 GS-Purchasing85,496 2,526 37,678 50,985 180,58063300 GS-Fac Svcs

101,859 7,148 33,821 2,080 33,20664000 Human Resour8,054 174 665 1,367 89 75165000 Treasurer

Total Allocated 1,589,127 (28,822) 100,272 239,397 45,829 313,827312,561 (188,124) 64,072 (18,138) 35,172 118,938Rollforward

Cost w/ Rollforward 1,901,689 (216,946) 164,344 221,259 81,000 432,765Adjustments

Proposed Costs 1,901,689 (216,946) 164,344 221,259 81,000 432,765

11

54210 PW-Roads

54221 GS-Airports

54300 PW-Surveyor

54410 PW-Flood

54471 PW-Water

54478 PW-Proj ClnwtrCostCenter



Schedule A22-Jan-10

00001 Eq Use Allow 16,25700002 Str Use Allow 10,260 4,602 2,51312000 Cnty Exec 65,343 8,779 21,152 4,20413000 Cnty Counsel 69,930 46,777 36,827 2,89152100 Land Maint 3,886 1,143 2,730 62461000 Aud-Cont 237,558 1,816 20,097 102,726 10,387 2,53263200 GS-Purchasing 75,436 18 2,818 31,463 8,634 1,58463300 GS-Fac Svcs 148,506 (4,510) 15,858 41,250 6,46664000 Human Resour 107,758 18,454 27,096 7,579 3,71165000 Treasurer 5,062 38 448 2,244 392 58

Total Allocated 723,740 (2,638) 135,234 265,487 43,691 7,886Rollforward (93,986) (8,479) (33,006) (13,475) (8,719) 1,819

Cost w/ Rollforward 629,754 (11,117) 102,228 252,012 34,972 9,705Adjustments

Proposed Costs 629,754 (11,117) 102,228 252,012 34,972 9,705

CostCenter54500 PW-

SWM54560 PW-

Lag San55000 HCD 55200 HCD-

AH55210 HCD-Collaterial

55300 HCD-Home Prog

3,89900001 Eq Use Allow3,47800002 Str Use Allow

45,254 8,789 22,17512000 Cnty Exec7,414 1,357 30,485 2,25913000 Cnty Counsel1,581 88452100 Land Maint

126,492 33,153 17,830 2,094 99261000 Aud-Cont62,242 21,122 5,84063200 GS-Purchasing66,862 6,813 14,82963300 GS-Fac Svcs73,654 11,953 11,86164000 Human Resour

4,517 1,346 771 97 3965000 Treasurer

Total Allocated 388,015 84,532 112,051 2,191 3,29166,826 5,047 (237,921) (3,994) (233) (6,985)Rollforward

Cost w/ Rollforward 454,841 89,579 (125,870) (1,803) (233) (3,694)Adjustments

Proposed Costs 454,841 89,579 (125,870) (1,803) (233) (3,694)

12

55400 HCD-OCFD

55500 HCD-RDA IV Hsg

55600 HCD-CDBG

62000 Clk-Rec-Assr

63100 GS-Admin

63410 GS-Med MalCostCenter



Schedule A22-Jan-10

00001 Eq Use Allow 183,151 22,90500002 Str Use Allow 181,734 32,62112000 Cnty Exec 2,002 58,802 10,70113000 Cnty Counsel 11,432 91,070 9,127 1,65052100 Land Maint 54,298 4,94261000 Aud-Cont 196 2,125 131,389 21,730 64963200 GS-Purchasing 276 23,181 10,66463300 GS-Fac Svcs 342,013 57,34564000 Human Resour 109,991 25,92965000 Treasurer 100 5,322 828 2

Total Allocated 2,475 13,656 1,180,951 196,790 2,301Rollforward (16,819) (908) 3,914 (41,894) 1,987

Cost w/ Rollforward (14,345) (908) 13,656 1,184,865 154,896 4,288Adjustments

Proposed Costs (14,345) (908) 13,656 1,184,865 154,896 4,288

CostCenter63420 GS-

Work Comp63430 GS-Liability

63600 GS-Veh Ops

63800 GS-Utilities

63921 GS-Repro

64332 HR-Unemp SI

00001 Eq Use Allow402 5,258 5,26800002 Str Use Allow

5,955 2,175 11,598 739 3,40412000 Cnty Exec(36,683) (62,998)13000 Cnty Counsel

104 1,094 1,36652100 Land Maint19,827 8,017 44,746 23,235 19,840 19661000 Aud-Cont

4,942 3,560 10,930 553 5,96963200 GS-Purchasing2,101 67,256 27,53463300 GS-Fac Svcs8,451 2,509 14,918 689 12,344 1,37864000 Human Resour

13,882 160 2,015 6,053 42565000 Treasurer

Total Allocated 18,981 (46,575) 157,814 31,269 76,150 1,574(54,728) (111,421) 2,416 27,541 (589)Rollforward

Cost w/ Rollforward (35,747) (157,996) 160,229 31,269 103,690 985Adjustments

Proposed Costs (35,747) (157,996) 160,229 31,269 103,690 985

13

64333 HR-Dent SI

66000 ITD 66100 ITD-ITS

66200 ITD-Comm

80100 Law Library

81000 SBC RetirementCostCenter



Schedule A22-Jan-10

00001 Eq Use Allow 54,21900002 Str Use Allow 2,433 18,405 3,309 17,17112000 Cnty Exec 8,610 28,791 6,753 4,85913000 Cnty Counsel 2,262 49452100 Land Maint 563 4,718 2,873 12,91261000 Aud-Cont 1,022 13,110 29,798 21,135 7,202 48,40663200 GS-Purchasing 276 3,536 8,198 5,435 3,900 3,28463300 GS-Fac Svcs 5,617 92,793 25,486 84,27064000 Human Resour 1,709 12,546 23,281 8,977 6,91165000 Treasurer 6,655 351 838 585 561 3,046

Total Allocated 9,663 100,984 209,084 74,553 126,016 67,001Rollforward 459 78,550 93,171 (18,243) 36,920 15,977

Cost w/ Rollforward 10,122 179,534 302,254 56,310 162,935 82,977Adjustments

Proposed Costs 10,122 179,534 302,254 56,310 162,935 82,977

CostCenter81100 SBC

OPEB81500

LAFCO83210 SM

Pub Airport83260 Carp

Cem Dist83270 Goleta

Cem Dist83280

Guadalupe

00001 Eq Use Allow56700002 Str Use Allow

12000 Cnty Exec(29,378)13000 Cnty Counsel

14152100 Land Maint2,454 7,246 260 22,908 11,066 23,90961000 Aud-Cont

63200 GS-Purchasing1,28263300 GS-Fac Svcs

64000 Human Resour246 15365000 Treasurer

Total Allocated 2,454 (19,897) 260 22,908 11,219 23,909(21,969)Rollforward

Cost w/ Rollforward 2,454 (41,866) 260 22,908 11,219 23,909Adjustments

Proposed Costs 2,454 (41,866) 260 22,908 11,219 23,909

14

83290 Lompoc Cem

83300 LA Cem Dist

83310 Oak Hill Cem D

83320 SM Cem Dist

83465 Casmalia

83475 Cuyama CSDCostCenter



Schedule A22-Jan-10

00001 Eq Use Allow00002 Str Use Allow12000 Cnty Exec13000 Cnty Counsel52100 Land Maint61000 Aud-Cont 12,715 13,195 27,996 16,764 12,889 6463200 GS-Purchasing63300 GS-Fac Svcs64000 Human Resour65000 Treasurer 125

Total Allocated 12,840 13,195 27,996 16,764 12,889 64Rollforward

Cost w/ Rollforward 12,840 13,195 27,996 16,764 12,889 64Adjustments

Proposed Costs 12,840 13,195 27,996 16,764 12,889 64

CostCenter83516 Los

Alamos CSD83546 MH

CSD83566 SY

CSD83602 VV

CSD83630 CSFPD 83650 MFPD

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

138 493 162 64 64,155 39,45261000 Aud-Cont63200 GS-Purchasing63300 GS-Fac Svcs64000 Human Resour

87565000 Treasurer

Total Allocated 138 493 162 64 65,030 39,452Rollforward

Cost w/ Rollforward 138 493 162 64 65,030 39,452Adjustments

Proposed Costs 138 493 162 64 65,030 39,452

15

83750 Lompoc HCD

83817 Embarcadero

84000 Goleta West San

84090 SB MTD

84160 MVMD 84400 CVRDCostCenter



Schedule A22-Jan-10

00001 Eq Use Allow00002 Str Use Allow12000 Cnty Exec13000 Cnty Counsel52100 Land Maint61000 Aud-Cont 125 138 64 187 7,204 18,55563200 GS-Purchasing63300 GS-Fac Svcs64000 Human Resour65000 Treasurer 770 320

Total Allocated 125 138 64 187 7,973 18,875Rollforward

Cost w/ Rollforward 125 138 64 187 7,973 18,875Adjustments

Proposed Costs 125 138 64 187 7,973 18,875

CostCenter84500 CRCD 84560 Carp

San Dist84640 Goleta

SD85100 IVRPD 85200 Mont

San Dist85215 Summ

San Dist

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

10,321 162 187 26,395 272 7,22861000 Aud-Cont63200 GS-Purchasing63300 GS-Fac Svcs64000 Human Resour

624 765000 Treasurer

Total Allocated 10,321 162 187 27,019 279 7,22813,093Rollforward

Cost w/ Rollforward 10,321 162 187 40,113 279 7,228Adjustments

Proposed Costs 10,321 162 187 40,113 279 7,228

16

85410 CVWD 85506 Goleta Wtr Dist

85600 Mon Wtr Dist

85700 SMVWCD

85800 SYRWCD

85810 SYRWCD, CostCenter



Schedule A22-Jan-10

00001 Eq Use Allow00002 Str Use Allow12000 Cnty Exec13000 Cnty Counsel52100 Land Maint61000 Aud-Cont 64 64 113 10,518 125 28563200 GS-Purchasing63300 GS-Fac Svcs64000 Human Resour65000 Treasurer

Total Allocated 64 64 113 10,518 125 285Rollforward

Cost w/ Rollforward 64 64 113 10,518 125 285Adjustments

Proposed Costs 64 64 113 10,518 125 285

CostCenter86100

SBCAG87100 APCD 90901 990

Prop 1099000 Dept

99099999 Other Subtotal

11,969 10,296 1,047,38300001 Eq Use Allow25,842 5,136 283,575 3,526,44000002 Str Use Allow10,248 23,164 202,467 2,496,19712000 Cnty Exec

19,488 (37) 661 22,077 2,806,06113000 Cnty Counsel1,582 1,256 5,946 450,02952100 Land Maint

26,291 30,890 30,859 38,013 845,865 5,659,34461000 Aud-Cont3,284 11,482 18,551 15,010 53,497 962,45463200 GS-Purchasing

406 1,917 8,095 29,564 612,506 7,802,98163300 GS-Fac Svcs5,270 11,634 16,775 (817) 4,022,64664000 Human Resour

1,664 1,169 1,252 838 178,632 1,375,84165000 Treasurer

Total Allocated 51,133 50,692 108,725 141,726 2,214,044 30,149,37748,232 10,166 (3,503) (126,566) 753,580 1,482,209Rollforward

Cost w/ Rollforward 99,365 60,858 105,221 15,160 2,967,624 31,631,585(37,355)Adjustments

Proposed Costs 99,365 60,858 105,221 15,160 2,967,624 31,594,230

17

22-Jan-10 County BarbaraOMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2010-2011


Schedule A

[Dir~ct Billed Unallocated , Total

II JI IICostCenter

00001 Eq Use Allow 1,047,383

00002 Str Use Allow 3,526,440

12000 Cnty Exec 80,023 1,800,649 4,376,869

13000 Cnty Counsel 3,983,870 330,269 7,120,200

52100 Land Maint 10,309,526 10,759,554

61000 Aud-Cont 97,193 1,218,327 6,974,864

63200 GS-Purchasing 4,693 967,]47

63300 GS-Fac Svcs ] ,677,223 69,639 9,549,842

64000 Human Resour 145,395 56,897 4,224,938

65000 Treasurer 5,219,337 6,595,178

Total Allocated 5,983,703 19,009,336 55,142,416

Rollforward 1,482,209

Cost wi Rollfon'Vard 5,983,703 19,009,336 56,624,625Adjustments (37,355)

Proposed Costs 5,983,703 19,009,336 56,587,269

18


Rollforward Differences

Actual Cost w/ Rollfwrd

Adjustments Proposed for Following Yr

Fixed Costs Proposed

Final Costs Fiscal 08-09

Fixed Costs Fiscal 08-09

Schedule B22-Jan-10

11000 BOS 310,851 346,033 346,033275,669 35,18221100 DA 1,014,528 1,291,677 1,291,677737,380 277,14821300 Child Supt Srvc 251,286 254,554 254,554248,018 3,26822100 Prob Svcs 2,093,806 2,281,475 2,281,4751,906,137 187,66922200 Prob Inst 1,215,179 1,208,718 1,208,7181,221,641 (6,462)23000 Pub Defend 718,279 901,309 901,309535,248 183,03125000 Court Ops 736,735 (203,977) (37,355) (241,333)1,677,448 (940,713)25001 Grand Jury 39,867 62,456 62,45617,278 22,58925002 Ct 0069 Svs 55,670 21,040 21,04090,301 (34,631)25003 Ct 5901 Svs 4,797 (737) (737)10,331 (5,534)31100 Fire 1,176,463 1,208,473 1,208,4731,144,452 32,01032100 Sher-Coroner 3,066,004 3,865,809 3,865,8092,266,199 799,80532200 Sher-Custody 2,371,837 2,010,780 2,010,7802,732,894 (361,057)32230 Inmate Welfare 31,307 38,638 38,63823,977 7,33141100 PHD 2,692,227 2,900,170 2,900,1702,484,285 207,94341201 PHD-CHIP 1,837 (1,707) (1,707)5,381 (3,544)41212 PHD-EMS 44,303 46,572 46,57242,034 2,26941400 PHD-HS 32,422 41,984 41,98422,859 9,56241500 PHD-EHS 132,872 141,257 141,257124,486 8,38641540 PHD-AS 288,839 311,081 311,081266,598 22,24241814 PHD-TSAC 5,467 (686) (686)11,620 (6,153)41900 PHD-ARRA 88 88 8843000 ADMHS 1,520,024 1,862,477 1,862,4771,177,571 342,45343100 ADMHS-MHSA 153,934 288,768 288,76819,100 134,83443200 ADMHS-ADP 155,510 155,510 155,51044000 Soc Svcs 2,578,187 2,368,912 2,368,9122,787,463 (209,275)44001 IHSS 27,121 27,136 27,13627,106 1544900 DSS-ARRA 936 936 93651000 Ag Comm 294,033 387,332 387,332200,735 93,29952371 PLCFD 9,181 8,984 8,9849,379 (197)53100 P&D 1,589,127 1,901,689 1,901,6891,276,566 312,56153460 990-RDA IV (28,822) (216,946) (216,946)159,302 (188,124)53500 P&D-Energy 100,272 164,344 164,34436,200 64,07253600 P&D-B&S 239,397 221,259 221,259257,535 (18,138)53641 P&D-Oil 45,829 81,000 81,00010,657 35,17254100 PW-Admin 313,827 432,765 432,765194,889 118,93854210 PW-Roads 723,740 629,754 629,754817,726 (93,986)54221 GS-Airports (2,638) (11,117) (11,117)5,841 (8,479)54300 PW-Surveyor 135,234 102,228 102,228168,241 (33,006)54410 PW-Flood 265,487 252,012 252,012278,962 (13,475)54471 PW-Water 43,691 34,972 34,97252,410 (8,719)54478 PW-Proj Clnwtr 7,886 9,705 9,7056,067 1,81954500 PW-SWM 388,015 454,841 454,841321,190 66,826

19








Schedule B22-Jan-10

54560 PW-Lag San 84,532 89,579 89,57979,485 5,04755000 HCD 112,051 (125,870) (125,870)349,972 (237,921)55200 HCD-AH 2,191 (1,803) (1,803)6,184 (3,994)55210 HCD-Collaterial (233) (233)233 (233)55300 HCD-Home Prog 3,291 (3,694) (3,694)10,275 (6,985)55400 HCD-OCFD 2,475 (14,345) (14,345)19,294 (16,819)55500 HCD-RDA IV Hsg (908) (908)908 (908)55600 HCD-CDBG 13,656 13,656 13,65662000 Clk-Rec-Assr 1,180,951 1,184,865 1,184,8651,177,038 3,91463100 GS-Admin 196,790 154,896 154,896238,684 (41,894)63410 GS-Med Mal 2,301 4,288 4,288315 1,98763420 GS-Work Comp 18,981 (35,747) (35,747)73,709 (54,728)63430 GS-Liability (46,575) (157,996) (157,996)64,846 (111,421)63600 GS-Veh Ops 157,814 160,229 160,229155,398 2,41663800 GS-Utilities 31,269 31,269 31,26963921 GS-Repro 76,150 103,690 103,69048,609 27,54164332 HR-Unemp SI 1,574 985 9852,163 (589)64333 HR-Dent SI 9,663 10,122 10,1229,205 45966000 ITD 100,984 179,534 179,53422,435 78,55066100 ITD-ITS 209,084 302,254 302,254115,913 93,17166200 ITD-Comm 74,553 56,310 56,31092,796 (18,243)80100 Law Library 126,016 162,935 162,93589,096 36,92081000 SBC Retirement 67,001 82,977 82,97751,024 15,97781100 SBC OPEB 2,454 2,454 2,45481500 LAFCO (19,897) (41,866) (41,866)2,072 (21,969)83210 SM Pub Airport 260 260 26083260 Carp Cem Dist 22,908 22,908 22,90883270 Goleta Cem Dist 11,219 11,219 11,21983280 Guadalupe Cem D 23,909 23,909 23,90983290 Lompoc Cem Dist 12,840 12,840 12,84083300 LA Cem Dist 13,195 13,195 13,19583310 Oak Hill Cem D 27,996 27,996 27,99683320 SM Cem Dist 16,764 16,764 16,76483465 Casmalia CSD 12,889 12,889 12,88983475 Cuyama CSD 64 64 6483516 Los Alamos CSD 138 138 13883546 MH CSD 493 493 49383566 SY CSD 162 162 16283602 VV CSD 64 64 6483630 CSFPD 65,030 65,030 65,03083650 MFPD 39,452 39,452 39,45283750 Lompoc HCD 125 125 12583817 Embarcadero MID 138 138 138

20








Schedule B22-Jan-10

84000 Goleta West San 64 64 6484090 SB MTD 187 187 18784160 MVMD 7,973 7,973 7,97384400 CVRD 18,875 18,875 18,87584500 CRCD 10,321 10,321 10,32184560 Carp San Dist 162 162 16284640 Goleta SD 187 187 18785100 IVRPD 27,019 40,113 40,11313,926 13,09385200 Mont San Dist 279 279 27985215 Summ San Dist 7,228 7,228 7,22885410 CVWD 64 64 6485506 Goleta Wtr Dist 64 64 6485600 Mon Wtr Dist 113 113 11385700 SMVWCD 10,518 10,518 10,51885800 SYRWCD 125 125 12585810 SYRWCD, ID No1 285 285 28586100 SBCAG 51,133 99,365 99,3652,902 48,23287100 APCD 50,692 60,858 60,85840,526 10,16690901 990 Prop 10 108,725 105,221 105,221112,228 (3,503)99000 Dept 990 141,726 15,160 15,160268,292 (126,566)99999 Other 2,214,044 2,967,624 2,967,6241,460,465 753,580

30,149,377Subtotal 28,159,163 1,482,209 31,631,585 (37,355) 31,594,230Direct Billed 5,983,703 5,983,703Unallocated 19,009,336 19,009,336

55,142,416Total 56,587,269

21

This page intentionally left blank

22

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2010-2011

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 C22-Jan-10

(1,226,453)00001 Eq Use Allow(3,873,353)00002 Str Use Allow

1,659 17,885 (4,592,501) 608,050 4,47912000 Cnty Exec1,673 16,046 37,362 (8,090,330) 4,01913000 Cnty Counsel

48,541 45,365 55,850 33,236 (10,827,385)52100 Land Maint64,778 27,234 37,548 49,495 6,61261000 Aud-Cont

3,005 12,716 4,240 4,505 2,25663200 GS-Purchasing31,307 175,116 27,950 53,714 36,97163300 GS-Fac Svcs21,957 27,841 26,804 58,535 7,85064000 Human Resources

6,149 24,709 25,878 162,595 5,64465000 Treasurer310,851 911 24,887 26,382 84,960 6,02811000 BOS

1,014,528 24,701 247,285 98,950 13,013 12,69521100 DA251,286 40,940 92821300 Child Supt Srvc

2,093,806 21,993 129,194 127,923 369,282 24,98122100 Prob Svcs1,215,179 7,681 232,418 75,504 11,160 25,99022200 Prob Inst

718,279 3,428 128,579 97,323 443 34,27923000 Pub Defend736,735 100,285 88,08125000 Court Ops

39,867 3,403 964 16,744 2,68725001 Grand Jury55,670 19,680 9,65825002 Ct 0069 Svs

4,79725003 Ct 5901 Svs1,176,463 5,261 36,796 233,697 59,524 7231100 Fire3,066,004 529,848 169,894 282,432 126,748 19,17132100 Sher-Coroner2,371,837 22,044 415,359 141,270 115,01732200 Sher-Custody

31,307 3,71432230 Inmate Welfare2,692,227 3,577 333,825 243,582 42,138 45,88641100 PHD

1,83741201 PHD-CHIP44,303 1,823 5,253 4,659 36941212 PHD-EMS32,422 2,001 1,274 1,163 21441400 PHD-HS

132,872 26,213 15,920 381 1,60441500 PHD-EHS288,839 1,073 28,244 13,609 8,941 5,98341540 PHD-AS

5,467 6341814 PHD-TSAC8841900 PHD-ARRA

1,520,024 104,369 135,541 380,411 20,87343000 ADMHS153,934 798 27,621 17143100 ADMHS-MHSA155,510 2,641 11,737 3,071 53543200 ADMHS-ADP

2,578,187 853,541 293,823 46,456 38,66544000 Soc Svcs27,121 3,155 4,27644001 IHSS

936 3544900 DSS-ARRA294,033 56,803 22,070 16,284 8,261 3,86251000 Ag Comm

9,181 8,54052371 PLCFD1,589,127 34,180 23,961 56,616 1,146,602 5,95253100 P&D

(28,822) 1,343 (72,816) 5,009 1,52753460 990-RDA IV100,272 5,191 16,362 5,337 1,418 4,06553500 P&D-Energy

23



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resources

65000 Treasurer


Schedule C22-Jan-10

00001 Eq Use Allow00002 Str Use Allow

36,163 2,480 115,174 39,444 1,15812000 Cnty Exec49,604 2,334 85,305 37,071 1,33813000 Cnty Counsel

160,614 55,001 67,974 121,877 4,10052100 Land Maint(7,424,533) 2,912 125,515 67,585 1,68261000 Aud-Cont

8,627 (1,106,041) 45,872 10,074 22663200 GS-Purchasing106,854 51,721 (10,189,772) 43,451 4,51663300 GS-Fac Svcs

33,226 16,881 69,649 (4,586,180) 1,40464000 Human Resources54,581 7,565 130,442 41,740 (6,609,603)65000 Treasurer25,066 17,054 107,876 16,868 82011000 BOS

104,536 18,829 377,738 111,297 5,48421100 DA60,267 11,990 16,735 117,567 2,85921300 Child Supt Srvc

172,915 24,369 334,629 246,878 641,64222100 Prob Svcs117,311 18,102 540,566 181,756 4,69122200 Prob Inst

55,075 15,183 212,336 72,564 99,07023000 Pub Defend18,678 529,69125000 Court Ops

7,181 3,079 5,212 59725001 Grand Jury23,652 184 2,352 14525002 Ct 0069 Svs

943 3,85425003 Ct 5901 Svs267,048 42,360 256,088 263,717 11,89931100 Fire452,508 42,817 1,014,825 414,166 13,59632100 Sher-Coroner206,488 9,541 1,200,644 252,895 8,58032200 Sher-Custody

11,743 2,818 12,640 39232230 Inmate Welfare479,289 106,948 728,356 541,385 167,24241100 PHD

1,004 829 441201 PHD-CHIP15,301 4,642 4,698 7,059 50041212 PHD-EMS

9,410 11,054 5,265 1,552 49041400 PHD-HS30,148 5,392 29,434 22,606 1,17441500 PHD-EHS73,411 15,376 116,224 24,628 1,35041540 PHD-AS

3,178 2,211 1541814 PHD-TSAC86 241900 PHD-ARRA

390,402 35,805 183,106 260,258 9,26043000 ADMHS83,481 1,068 1,705 37,493 1,59743100 ADMHS-MHSA82,836 9,967 6,806 35,950 1,96643200 ADMHS-ADP

453,493 82,962 10,309 651,858 147,08144000 Soc Svcs6,848 1,750 10,882 21144001 IHSS

266 553 79 344900 DSS-ARRA29,724 16,590 106,863 32,020 1,55851000 Ag Comm

641 152371 PLCFD112,535 13,871 85,496 101,859 8,05453100 P&D

26,875 6,540 2,526 17453460 990-RDA IV19,812 2,598 37,678 7,148 66553500 P&D-Energy

24




00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint


Schedule C22-Jan-10

239,397 5,097 9,098 22,665 53,500 1,34253600 P&D-B&S45,829 1,779 34,00353641 P&D-Oil

313,827 22,900 9,479 10,039 22,588 2,35554100 PW-Admin723,740 10,260 65,343 69,930 3,88654210 PW-Roads

(2,638)54221 GS-Airports135,234 16,257 4,602 8,779 46,777 1,14354300 PW-Surveyor265,487 21,152 36,827 2,73054410 PW-Flood

43,691 2,513 4,204 2,891 62454471 PW-Water7,88654478 PW-Proj Clnwtr

388,015 45,254 7,414 1,58154500 PW-SWM84,532 8,789 1,35754560 PW-Lag San

112,051 3,899 3,478 22,175 30,485 88455000 HCD2,19155200 HCD-AH3,291 2,25955300 HCD-Home Prog2,475 2,00255400 HCD-OCFD

13,656 11,43255600 HCD-CDBG1,180,951 183,151 181,734 58,802 91,070 54,29862000 Clk-Rec-Assr

196,790 22,905 32,621 10,701 9,127 4,94263100 GS-Admin2,301 1,65063410 GS-Med Mal

18,981 402 5,955 (36,683) 10463420 GS-Work Comp(46,575) 2,175 (62,998)63430 GS-Liability157,814 5,258 11,598 1,09463600 GS-Veh Ops

31,269 73963800 GS-Utilities76,150 5,268 3,404 1,36663921 GS-Repro

1,57464332 HR-Unemp SI9,66364333 HR-Dent SI

100,984 54,219 2,433 8,610 56366000 ITD209,084 18,405 28,791 2,262 4,71866100 ITD-ITS

74,553 3,309 6,753 2,87366200 ITD-Comm126,016 17,171 12,91280100 Law Library

67,001 4,859 49481000 SBC Retirement2,45481100 SBC OPEB

(19,897) 567 (29,378) 14181500 LAFCO26083210 SM Pub Airport

22,90883260 Carp Cem Dist11,21983270 Goleta Cem Dist23,90983280 Guadalupe Cem D12,84083290 Lompoc Cem Dist13,19583300 LA Cem Dist27,99683310 Oak Hill Cem D16,76483320 SM Cem Dist12,88983465 Casmalia CSD

6483475 Cuyama CSD

25



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C22-Jan-10

52,084 9,438 50,985 33,821 1,36753600 P&D-B&S3,426 4,452 2,080 8953641 P&D-Oil

22,208 9,720 180,580 33,206 75154100 PW-Admin237,558 75,436 148,506 107,758 5,06254210 PW-Roads

1,816 18 (4,510) 3854221 GS-Airports20,097 2,818 15,858 18,454 44854300 PW-Surveyor

102,726 31,463 41,250 27,096 2,24454410 PW-Flood10,387 8,634 6,466 7,579 39254471 PW-Water

2,532 1,584 3,711 5854478 PW-Proj Clnwtr126,492 62,242 66,862 73,654 4,51754500 PW-SWM

33,153 21,122 6,813 11,953 1,34654560 PW-Lag San17,830 5,840 14,829 11,861 77155000 HCD

2,094 9755200 HCD-AH992 3955300 HCD-Home Prog196 27655400 HCD-OCFD

2,125 10055600 HCD-CDBG131,389 23,181 342,013 109,991 5,32262000 Clk-Rec-Assr

21,730 10,664 57,345 25,929 82863100 GS-Admin649 263410 GS-Med Mal

19,827 4,942 2,101 8,451 13,88263420 GS-Work Comp8,017 3,560 2,509 16063430 GS-Liability

44,746 10,930 67,256 14,918 2,01563600 GS-Veh Ops23,235 553 689 6,05363800 GS-Utilities19,840 5,969 27,534 12,344 42563921 GS-Repro

196 1,37864332 HR-Unemp SI1,022 276 1,709 6,65564333 HR-Dent SI

13,110 3,536 5,617 12,546 35166000 ITD29,798 8,198 92,793 23,281 83866100 ITD-ITS21,135 5,435 25,486 8,977 58566200 ITD-Comm

7,202 3,900 84,270 56180100 Law Library48,406 3,284 6,911 3,04681000 SBC Retirement

2,45481100 SBC OPEB7,246 1,282 24681500 LAFCO

26083210 SM Pub Airport22,90883260 Carp Cem Dist11,066 15383270 Goleta Cem Dist23,90983280 Guadalupe Cem D12,715 12583290 Lompoc Cem Dist13,19583300 LA Cem Dist27,99683310 Oak Hill Cem D16,76483320 SM Cem Dist12,88983465 Casmalia CSD

6483475 Cuyama CSD

26




00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint


Schedule C22-Jan-10

13883516 Los Alamos CSD49383546 MH CSD16283566 SY CSD

6483602 VV CSD65,03083630 CSFPD39,45283650 MFPD

12583750 Lompoc HCD13883817 Embarcadero MID

6484000 Goleta West San18784090 SB MTD

7,97384160 MVMD18,87584400 CVRD10,32184500 CRCD

16284560 Carp San Dist18784640 Goleta SD

27,01985100 IVRPD27985200 Mont San Dist

7,22885215 Summ San Dist6485410 CVWD6485506 Goleta Wtr Dist

11385600 Mon Wtr Dist10,51885700 SMVWCD

12585800 SYRWCD28585810 SYRWCD, ID No1

51,133 19,48886100 SBCAG50,692 (37)87100 APCD

108,725 25,842 10,248 661 1,58290901 990 Prop 10141,726 11,969 5,136 23,164 1,25699000 Dept 990

2,214,044 10,296 283,575 202,467 22,077 5,94699999 Other5,983,703 80,023 3,983,870Direct Billed

19,009,336 1,800,649 330,269 10,309,526Unallocated

55,142,416Total 0 0 0 0 0

27



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C22-Jan-10

13883516 Los Alamos CSD49383546 MH CSD16283566 SY CSD

6483602 VV CSD64,155 87583630 CSFPD39,45283650 MFPD

12583750 Lompoc HCD13883817 Embarcadero MID

6484000 Goleta West San18784090 SB MTD

7,204 77084160 MVMD18,555 32084400 CVRD10,32184500 CRCD

16284560 Carp San Dist18784640 Goleta SD

26,395 62485100 IVRPD272 785200 Mont San Dist

7,22885215 Summ San Dist6485410 CVWD6485506 Goleta Wtr Dist

11385600 Mon Wtr Dist10,51885700 SMVWCD

12585800 SYRWCD28585810 SYRWCD, ID No1

26,291 3,284 406 1,66486100 SBCAG30,890 11,482 1,917 5,270 1,16987100 APCD30,859 18,551 8,095 11,634 1,25290901 990 Prop 1038,013 15,010 29,564 16,775 83899000 Dept 990

845,865 53,497 612,506 (817) 178,63299999 Other97,193 1,677,223 145,395Direct Billed

1,218,327 4,693 69,639 56,897 5,219,337Unallocated

0Total 0 0 0 0 0

28


Total Expenditures

Deductions and Cost Adjustments

Total Allocated

Summary of Allocated Costs

Schedule D22-Jan-10

00001 Eq Use Allow 1,226,45300002 Str Use Allow 3,873,35312000 Cnty Exec (3,852)3,769,86213000 Cnty Counsel (5,946)7,861,52352100 Land Maint (10,476)10,245,30261000 Aud-Cont (24,703)7,065,87363200 GS-Purchasing (1,988)1,016,50963300 GS-Fac Svcs (5,314,896)14,973,06964000 Human Resources (176,017)4,498,05165000 Treasurer (69,028)6,219,32911000 BOS 310,85121100 DA 1,014,52821300 Child Supt Srvc 251,28622100 Prob Svcs 2,093,80622200 Prob Inst 1,215,17923000 Pub Defend 718,27925000 Court Ops 736,73525001 Grand Jury 39,86725002 Ct 0069 Svs 55,67025003 Ct 5901 Svs 4,79731100 Fire 1,176,46332100 Sher-Coroner 3,066,00432200 Sher-Custody 2,371,83732230 Inmate Welfare 31,30741100 PHD 2,692,22741201 PHD-CHIP 1,83741212 PHD-EMS 44,30341400 PHD-HS 32,42241500 PHD-EHS 132,87241540 PHD-AS 288,83941814 PHD-TSAC 5,46741900 PHD-ARRA 8843000 ADMHS 1,520,02443100 ADMHS-MHSA 153,93443200 ADMHS-ADP 155,51044000 Soc Svcs 2,578,18744001 IHSS 27,12144900 DSS-ARRA 93651000 Ag Comm 294,03352371 PLCFD 9,18153100 P&D 1,589,12753460 990-RDA IV (28,822)53500 P&D-Energy 100,27253600 P&D-B&S 239,397

29


Total Expenditures


Total Allocated


Schedule D22-Jan-10

53641 P&D-Oil 45,82954100 PW-Admin 313,82754210 PW-Roads 723,74054221 GS-Airports (2,638)54300 PW-Surveyor 135,23454410 PW-Flood 265,48754471 PW-Water 43,69154478 PW-Proj Clnwtr 7,88654500 PW-SWM 388,01554560 PW-Lag San 84,53255000 HCD 112,05155200 HCD-AH 2,19155300 HCD-Home Prog 3,29155400 HCD-OCFD 2,47555600 HCD-CDBG 13,65662000 Clk-Rec-Assr 1,180,95163100 GS-Admin 196,79063410 GS-Med Mal 2,30163420 GS-Work Comp 18,98163430 GS-Liability (46,575)63600 GS-Veh Ops 157,81463800 GS-Utilities 31,26963921 GS-Repro 76,15064332 HR-Unemp SI 1,57464333 HR-Dent SI 9,66366000 ITD 100,98466100 ITD-ITS 209,08466200 ITD-Comm 74,55380100 Law Library 126,01681000 SBC Retirement 67,00181100 SBC OPEB 2,45481500 LAFCO (19,897)83210 SM Pub Airport 26083260 Carp Cem Dist 22,90883270 Goleta Cem Dist 11,21983280 Guadalupe Cem D 23,90983290 Lompoc Cem Dist 12,84083300 LA Cem Dist 13,19583310 Oak Hill Cem D 27,99683320 SM Cem Dist 16,76483465 Casmalia CSD 12,88983475 Cuyama CSD 6483516 Los Alamos CSD 13883546 MH CSD 493

30


Total Expenditures


Total Allocated


Schedule D22-Jan-10

83566 SY CSD 16283602 VV CSD 6483630 CSFPD 65,03083650 MFPD 39,45283750 Lompoc HCD 12583817 Embarcadero MID 13884000 Goleta West San 6484090 SB MTD 18784160 MVMD 7,97384400 CVRD 18,87584500 CRCD 10,32184560 Carp San Dist 16284640 Goleta SD 18785100 IVRPD 27,01985200 Mont San Dist 27985215 Summ San Dist 7,22885410 CVWD 6485506 Goleta Wtr Dist 6485600 Mon Wtr Dist 11385700 SMVWCD 10,51885800 SYRWCD 12585810 SYRWCD, ID No1 28586100 SBCAG 51,13387100 APCD 50,69290901 990 Prop 10 108,72599000 Dept 990 141,72699999 Other 2,214,044Direct Billed 5,983,703Unallocated 19,009,336

60,749,323 55,142,416(5,606,907)Total

31


32

Department and Function Basis of Allocation Source

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2010-2011Summary of Allocation Basis

County of Santa Barbara Schedule E22-Jan-10

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 Databas03 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas04 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas05 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas

12000 County Executive01 General & Admin Function Salaries & Benefits FIN Expenditure 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 Databas03 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

33

Department and Function Basis of Allocation Source

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2010-2011Summary of Allocation Basis

County of Santa Barbara Schedule E22-Jan-10

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 Purchasing Plus & FIN Trans Reg99 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 Databas04 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

34

Cost Center Function Roll-Forward

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2010-2011Adjustments Breakout for Roll-Forward

County of Santa Barbara Schedule F

Cost Plan Unit Adjustment

22-Jan-10

ADJUSTMENT 1The Trial Court Funds ceased to use the County's central support services at the end of fiscal year 06-07; this adjustment reduces the Mail Courier allocation to zero.

63200 GS-Purchasing 03 Mail Courier 25000 (37,355) Do not includeCourt Ops

(37,355)Total Adjustment 1

(37,355)TOTAL ALL ADJUSTMENTS

35



EQUIPMENT USE

ALLOCATION DETAIL

36

37


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 and 5200 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 $ 21,035,041 Excluded Costs (6,866,307) Adjusted Cost Base 14,168,734

Use Allowance $ 945,055

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

Depreciation $ 0

Function 04 – 5-Year Computer Equipment

Equipment Cost $ 1,641,006 Excluded Cost (234,014) Adjusted Cost Base 1,406,992

Depreciation $ 281,398

38

Costs to be allocated for 00001 Equipment Use Allowance


County of Santa Barbara Schedule 01.200

First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Equipment Use Allowance 945,055 945,055Depreciation - Computers, 5 yr 281,398 281,398

1,226,453 0 1,226,453Total Departmental Expenditures

1,226,453 0 1,226,453Total to be Allocated

39

Functional Costs for 00001 Equipment Use Allowance



Total Equipment Use Allowance

Depreciation - Computers, 5 yr

22-Jan-10

Departmental Expenditures:Equipment Use Allowance 945,055 945,055Depreciation - Computers, 5 yr 281,398 281,398

1,226,453 945,055 281,398Total Expenditures

40

00001 Equipment Use Allowance



Detail Allocation for 02 Equipment Use Allowance

Allocation Units (A)

Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 24,870 1,659 1,6590.176% 1,65913000 Cnty Counsel 25,087 1,673 1,6730.177% 1,67352100 Land Maint 727,755 48,541 48,5415.136% 48,54161000 Aud-Cont 496,725 33,132 33,1323.506% 33,13263200 GS-Purchasing 45,055 3,005 3,0050.318% 3,00563300 GS-Fac Svcs 469,374 31,307 31,3073.313% 31,30764000 Human Resource 184,530 12,308 12,3081.302% 12,30865000 Treasurer 49,788 3,321 3,3210.351% 3,321

2,023,184 134,946 134,94614.279% 134,946Cost Center Subtotal

11000 BOS 13,658 911 9110.096% 91121100 DA 206,062 13,744 13,7441.454% 13,74422100 Prob Svcs 272,840 18,198 18,1981.926% 18,19822200 Prob Inst 115,162 7,681 7,6810.813% 7,68123000 Pub Defend 51,390 3,428 3,4280.363% 3,42831100 Fire 78,881 5,261 5,2610.557% 5,26132100 Sher-Coroner 7,064,998 471,235 471,23549.863% 471,23532200 Sher-Custody 330,490 22,044 22,0442.333% 22,04441100 PHD 53,627 3,577 3,5770.378% 3,57741540 PHD-AS 16,090 1,073 1,0730.114% 1,07351000 Ag Comm 816,864 54,485 54,4855.765% 54,48553100 P&D 64,355 4,292 4,2920.454% 4,29253500 P&D-Energy 77,821 5,191 5,1910.549% 5,19153600 P&D-B&S 46,170 3,080 3,0800.326% 3,08054100 PW-Admin 36,470 2,433 2,4330.257% 2,43354300 PW-Surveyor 243,731 16,257 16,2571.720% 16,25755000 HCD 58,459 3,899 3,8990.413% 3,89962000 Clk-Rec-Assr 2,061,958 137,533 137,53314.553% 137,53363100 GS-Admin 275,065 18,347 18,3471.941% 18,34799000 Dept 990 107,101 7,144 7,1440.756% 7,14499999 Other 154,358 10,296 10,2961.089% 10,296

14,168,734 945,055 945,055100.000% 945,055Subtotal

Direct Billed

14,168,734 945,055 945,055100.000% 945,055Total Allocated

Allocation Basis: Source:

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

41

00001 Equipment Use Allowance



Detail Allocation for 04 Depreciation - Computers, 5 yr


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

61000 Aud-Cont 158,233 31,647 31,64711.246% 31,64764000 Human Resource 48,242 9,648 9,6483.429% 9,64865000 Treasurer 14,143 2,829 2,8291.005% 2,829

220,618 44,124 44,12415.680% 44,124Cost Center Subtotal

21100 DA 54,783 10,957 10,9573.894% 10,95722100 Prob Svcs 18,971 3,794 3,7941.348% 3,79432100 Sher-Coroner 293,064 58,613 58,61320.829% 58,61351000 Ag Comm 11,589 2,318 2,3180.824% 2,31853100 P&D 149,436 29,887 29,88710.621% 29,88753600 P&D-B&S 10,086 2,017 2,0170.717% 2,01754100 PW-Admin 102,338 20,468 20,4687.274% 20,46862000 Clk-Rec-Assr 228,094 45,619 45,61916.211% 45,61963100 GS-Admin 22,791 4,558 4,5581.620% 4,55866000 ITD 271,093 54,219 54,21919.268% 54,21999000 Dept 990 24,129 4,826 4,8261.715% 4,826

1,406,992 281,398 281,398100.000% 281,398Subtotal

Direct Billed

1,406,992 281,398 281,398100.000% 281,398Total Allocated


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

42



Total Equipment Use Allowance

Depreciation - Computers, 5 yr

Allocation Summary for 00001 Equipment Use Allowance

22-Jan-10

911 91111000 BOS1,659 1,65912000 Cnty Exec1,673 1,67313000 Cnty Counsel

24,701 13,744 10,95721100 DA21,993 18,198 3,79422100 Prob Svcs

7,681 7,68122200 Prob Inst3,428 3,42823000 Pub Defend5,261 5,26131100 Fire

529,848 471,235 58,61332100 Sher-Coroner22,044 22,04432200 Sher-Custody

3,577 3,57741100 PHD1,073 1,07341540 PHD-AS

56,803 54,485 2,31851000 Ag Comm48,541 48,54152100 Land Maint34,180 4,292 29,88753100 P&D

5,191 5,19153500 P&D-Energy5,097 3,080 2,01753600 P&D-B&S

22,900 2,433 20,46854100 PW-Admin16,257 16,25754300 PW-Surveyor

3,899 3,89955000 HCD64,778 33,132 31,64761000 Aud-Cont

183,151 137,533 45,61962000 Clk-Rec-Assr22,905 18,347 4,55863100 GS-Admin

3,005 3,00563200 GS-Purchasing31,307 31,30763300 GS-Fac Svcs21,957 12,308 9,64864000 Human Resources

6,149 3,321 2,82965000 Treasurer54,219 54,21966000 ITD11,969 7,144 4,82699000 Dept 99010,296 10,29699999 Other

1,226,453Total Allocated 945,055 281,398

43



STRUCTURE USE

ALLOCATION DETAIL

44

45


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.

46

Costs to be allocated for 00002 Structure Use Allowance



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Structure Use Allowance 2,710,439 2,710,439Betteravia Rental Rate 407,908 407,908Social Services Main Rental Rate 404,338 404,338Casa Nueva Rental Rate 350,668 350,668

3,873,353 0 3,873,353Total Departmental Expenditures

3,873,353 0 3,873,353Total to be Allocated

47

Functional Costs for 00002 Structure Use Allowance



Total Structure Use Allowance

Betteravia Rental Rate

Social Services Rental Rate

Casa Nueva Rental Rate

22-Jan-10

Departmental Expenditures:Structure Use Allowance 2,710,439 2,710,439Betteravia Rental Rate 407,908 407,908Social Services Main Rental R 404,338 404,338Casa Nueva Rental Rate 350,668 350,668

3,873,353 2,710,439 407,908 404,338 350,668Total Expenditures

48

00002 Structure Use Allowance



Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 17,885 17,885 17,8850.660% 17,88513000 Cnty Counsel 16,046 16,046 16,0460.592% 16,04652100 Land Maint 45,365 45,365 45,3651.674% 45,36561000 Aud-Cont 25,300 25,300 25,3000.933% 25,30063200 GS-Purchasing 12,716 12,716 12,7160.469% 12,71663300 GS-Fac Svcs 162,251 162,251 162,2515.986% 162,25164000 Human Resource 27,841 27,841 27,8411.027% 27,84165000 Treasurer 24,709 24,709 24,7090.912% 24,709


11000 BOS 24,887 24,887 24,8870.918% 24,88721100 DA 247,285 247,285 247,2859.123% 247,28522100 Prob Svcs 129,194 129,194 129,1944.767% 129,19422200 Prob Inst 232,418 232,418 232,4188.575% 232,41823000 Pub Defend 128,579 128,579 128,5794.744% 128,57925000 Court Ops 100,285 100,285 100,2853.700% 100,28525001 Grand Jury 3,403 3,403 3,4030.126% 3,40331100 Fire 35,628 35,628 35,6281.314% 35,62832100 Sher-Coroner 169,894 169,894 169,8946.268% 169,89432200 Sher-Custody 415,359 415,359 415,35915.324% 415,35941100 PHD 296,754 296,754 296,75410.949% 296,75441212 PHD-EMS 1,823 1,823 1,8230.067% 1,82341400 PHD-HS 2,001 2,001 2,0010.074% 2,00141540 PHD-AS 28,244 28,244 28,2441.042% 28,24443000 ADMHS 104,369 104,369 104,3693.851% 104,36943100 ADMHS-MHSA 798 798 7980.029% 79843200 ADMHS-ADP 2,641 2,641 2,6410.097% 2,64144000 Soc Svcs 45,530 45,530 45,5301.680% 45,53051000 Ag Comm 22,070 22,070 22,0700.814% 22,07053100 P&D 23,961 23,961 23,9610.884% 23,96153460 990-RDA IV 1,343 1,343 1,3430.050% 1,34353500 P&D-Energy 16,362 16,362 16,3620.604% 16,36253600 P&D-B&S 9,098 9,098 9,0980.336% 9,09854100 PW-Admin 9,479 9,479 9,4790.350% 9,47954210 PW-Roads 10,260 10,260 10,2600.379% 10,26054300 PW-Surveyor 4,602 4,602 4,6020.170% 4,60254471 PW-Water 2,513 2,513 2,5130.093% 2,51355000 HCD 3,478 3,478 3,4780.128% 3,47862000 Clk-Rec-Assr 181,734 181,734 181,7346.705% 181,73463100 GS-Admin 32,621 32,621 32,6211.204% 32,62163420 GS-Work Comp 402 402 4020.015% 40263600 GS-Veh Ops 5,258 5,258 5,2580.194% 5,25863921 GS-Repro 5,268 5,268 5,2680.194% 5,268

49




Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

66000 ITD 2,433 2,433 2,4330.090% 2,43366100 ITD-ITS 18,163 18,163 18,1630.670% 18,16366200 ITD-Comm 3,309 3,309 3,3090.122% 3,30980100 Law Library 17,171 17,171 17,1710.633% 17,17181500 LAFCO 567 567 5670.021% 56799000 Dept 990 5,136 5,136 5,1360.190% 5,13699999 Other 34,009 34,009 34,0091.255% 34,009

2,710,439 2,710,439 2,710,439100.000% 2,710,439Subtotal

Direct Billed

2,710,439 2,710,439 2,710,439100.000% 2,710,439Total Allocated


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

50




Detail Allocation for 03 Betteravia Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

61000 Aud-Cont 240 1,935 1,9350.474% 1,93563300 GS-Fac Svcs 1,596 12,865 12,8653.154% 12,865


31100 Fire 145 1,169 1,1690.287% 1,16941100 PHD 4,599 37,071 37,0719.088% 37,07141500 PHD-EHS 3,252 26,213 26,2136.426% 26,21344000 Soc Svcs 37,537 302,572 302,57274.176% 302,57266100 ITD-ITS 30 242 2420.059% 24290901 990 Prop 10 3,206 25,842 25,8426.335% 25,842

50,605 407,908 407,908100.000% 407,908Subtotal

Direct Billed

50,605 407,908 407,908100.000% 407,908Total Allocated


Square feet occupied per bldgG/S Bldg Square Footage Database

51




Detail Allocation for 04 Social Services Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

44000 Soc Svcs 53,420 404,338 404,338100.000% 404,338

53,420 404,338 404,338100.000% 404,338Subtotal

Direct Billed

53,420 404,338 404,338100.000% 404,338Total Allocated



52




Detail Allocation for 05 Casa Nueva Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

44000 Soc Svcs 8,150 101,102 101,10228.831% 101,10299999 Other 20,118 249,566 249,56671.169% 249,566

28,268 350,668 350,668100.000% 350,668Subtotal

Direct Billed

28,268 350,668 350,668100.000% 350,668Total Allocated



53







Allocation Summary for 00002 Structure Use Allowance

22-Jan-10

24,887 24,88711000 BOS17,885 17,88512000 Cnty Exec16,046 16,04613000 Cnty Counsel

247,285 247,28521100 DA129,194 129,19422100 Prob Svcs232,418 232,41822200 Prob Inst128,579 128,57923000 Pub Defend100,285 100,28525000 Court Ops

3,403 3,40325001 Grand Jury36,796 35,628 1,16931100 Fire

169,894 169,89432100 Sher-Coroner415,359 415,35932200 Sher-Custody333,825 296,754 37,07141100 PHD

1,823 1,82341212 PHD-EMS2,001 2,00141400 PHD-HS

26,213 26,21341500 PHD-EHS28,244 28,24441540 PHD-AS

104,369 104,36943000 ADMHS798 79843100 ADMHS-MHSA

2,641 2,64143200 ADMHS-ADP853,541 45,530 302,572 404,338 101,10244000 Soc Svcs

22,070 22,07051000 Ag Comm45,365 45,36552100 Land Maint23,961 23,96153100 P&D

1,343 1,34353460 990-RDA IV16,362 16,36253500 P&D-Energy

9,098 9,09853600 P&D-B&S9,479 9,47954100 PW-Admin

10,260 10,26054210 PW-Roads4,602 4,60254300 PW-Surveyor2,513 2,51354471 PW-Water3,478 3,47855000 HCD

27,234 25,300 1,93561000 Aud-Cont181,734 181,73462000 Clk-Rec-Assr

32,621 32,62163100 GS-Admin12,716 12,71663200 GS-Purchasing

175,116 162,251 12,86563300 GS-Fac Svcs402 40263420 GS-Work Comp

5,258 5,25863600 GS-Veh Ops5,268 5,26863921 GS-Repro

27,841 27,84164000 Human Resources24,709 24,70965000 Treasurer

2,433 2,43366000 ITD

54







Allocation Summary for 00002 Structure Use Allowance

22-Jan-10

18,405 18,163 24266100 ITD-ITS3,309 3,30966200 ITD-Comm

17,171 17,17180100 Law Library567 56781500 LAFCO

25,842 25,84290901 990 Prop 105,136 5,13699000 Dept 990

283,575 34,009 249,56699999 Other

3,873,353Total Allocated 2,710,439 407,908 404,338 350,668

55



COUNTY EXECUTIVE OFFICE

ALLOCATION DETAIL

56

57


Schedule 03.100

County Executive Office [Cost Center 12000]

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

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

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

58

Costs to be allocated for 12000 County Executive



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Salaries and Benefits 2,865,612 2,865,612Services and Supplies 899,291 899,291Operating Transfers 3,852 3,852Intrafund Trfs(+) 1,107 1,107

3,769,862 0 3,769,862Total Departmental ExpendituresDeductions:

N/A: Operating Transfers (3,852) (3,852)

(3,852) 0 (3,852)Total DeductionsAllocated Additions:

00001 Eq Use Allow 1,659 1,65900002 Str Use Allow 17,885 17,88513000 Cnty Counsel 608,050 608,05052100 Land Maint 4,479 4,47961000 Aud-Cont 36,163 36,16363200 GS-Purchasing 2,480 2,48063300 GS-Fac Svcs 115,174 115,17464000 Human Resources 39,444 39,44465000 Treasurer 1,158 1,158

19,544 806,948 826,491Total Allocated Additions

3,785,553 806,948 4,592,501Total to be Allocated

59

Functional Costs for 12000 County Executive



Total General & Admin

Fiscal Mgmt Direct

Fiscal Mgmt CountyWide

General Government

22-Jan-10

Departmental Expenditures:Salaries and Benefits 2,865,612 782,488 316,674 1,009,680 756,770Services and Supplies 899,291 459,805 460 166,841 272,185Operating Transfers 3,852 386 554 2,912Intrafund Trfs(+) 1,107 334 467 306

3,769,862 1,243,013 317,134 1,177,542 1,032,173Total ExpendituresCost Adjustments:

Deductions (3,852) (386) (554) (2,912)

3,766,010 1,242,627 317,134 1,176,988 1,029,261Total Functional CostsFirst Addition/Reallocation

First Addition-Others 19,544 19,544First Admin Reallocation (1,262,171) 191,874 611,768 458,529

3,785,553 509,008 1,788,756 1,487,790Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 608,050 577,100 30,950Second Addition-Others 198,898 198,898Second Admin Reallocation (775,998) 117,966 376,122 281,909

4,592,501 626,974 2,164,878 1,800,649Total Allocated

60

12000 County Executive



Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

13000 Cnty Counsel 1,877 3,012 3,0120.592% 698 3,71052100 Land Maint 11,347 18,212 18,2123.578% 4,221 22,43261000 Aud-Cont 3,135 5,031 5,0310.988% 1,166 6,19763200 GS-Purchasing 332 533 5330.105% 124 65763300 GS-Fac Svcs 2,191 3,516 3,5160.691% 815 4,33164000 Human Resource 4,737 7,604 7,6041.494% 1,762 9,36665000 Treasurer 961 1,542 1,5420.303% 357 1,899

24,579 39,450 39,4507.750% 9,143 48,592Cost Center Subtotal

11000 BOS 7,739 12,421 12,4212.440% 2,879 15,30021100 DA 6,573 10,551 10,5512.073% 2,445 12,99621300 Child Supt Srvc 1,678 2,693 2,6930.529% 624 3,31722100 Prob Svcs 10,383 16,665 16,6653.274% 3,862 20,52822200 Prob Inst 6,128 9,836 9,8361.932% 2,280 12,11623000 Pub Defend 26,573 42,650 42,6508.379% 9,885 52,53525001 Grand Jury 488 783 7830.154% 181 96425002 Ct 0069 Svs 9,954 15,977 15,9773.139% 3,703 19,68031100 Fire 7,189 11,538 11,5382.267% 2,674 14,21332100 Sher-Coroner 4,372 7,017 7,0171.379% 1,626 8,64332200 Sher-Custody 2,187 3,510 3,5100.690% 813 4,32332230 Inmate Welfare 57 92 920.018% 21 11441100 PHD 12,398 19,898 19,8983.909% 4,612 24,51041212 PHD-EMS 267 429 4290.084% 99 52941400 PHD-HS 65 104 1040.020% 24 12841500 PHD-EHS 810 1,300 1,3000.255% 301 1,60241540 PHD-AS 693 1,112 1,1120.218% 258 1,36943000 ADMHS 7,208 11,569 11,5692.273% 2,681 14,25043100 ADMHS-MHSA 1,469 2,358 2,3580.463% 546 2,90443200 ADMHS-ADP 624 1,002 1,0020.197% 232 1,23444000 Soc Svcs 26,549 42,612 42,6128.372% 9,876 52,48851000 Ag Comm 698 1,120 1,1200.220% 260 1,37953100 P&D 7,308 11,730 11,7302.304% 2,718 14,44853460 990-RDA IV 3,645 5,851 (80,023) (74,172)1.149% 1,356 (72,816)53500 P&D-Energy 689 1,106 1,1060.217% 256 1,36253600 P&D-B&S 2,926 4,696 4,6960.923% 1,088 5,78453641 P&D-Oil 230 369 3690.072% 85 45454100 PW-Admin 546 877 8770.172% 203 1,08054210 PW-Roads 3,556 5,708 5,7081.121% 1,323 7,03154300 PW-Surveyor 478 767 7670.151% 178 94554410 PW-Flood 1,448 2,324 2,3240.456% 538 2,86254471 PW-Water 229 367 3670.072% 85 45254500 PW-SWM 2,463 3,953 3,9530.777% 916 4,86954560 PW-Lag San 478 768 7680.151% 178 946

61




Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

55000 HCD 8,426 13,524 13,5242.657% 3,134 16,65855400 HCD-OCFD 1,013 1,626 1,6260.319% 377 2,00262000 Clk-Rec-Assr 1,310 2,103 2,1030.413% 487 2,59163100 GS-Admin 839 1,346 1,3460.264% 312 1,65863420 GS-Work Comp 467 749 7490.147% 174 92363430 GS-Liability 171 274 2740.054% 63 33763600 GS-Veh Ops 909 1,459 1,4590.287% 338 1,79763800 GS-Utilities 58 93 930.018% 22 11563921 GS-Repro 267 428 4280.084% 99 52866000 ITD 774 1,242 1,2420.244% 288 1,53066100 ITD-ITS 5,992 9,617 9,6171.889% 2,229 11,84566200 ITD-Comm 607 974 9740.191% 226 1,20081000 SBC Retirement 2,458 3,945 3,9450.775% 914 4,85990901 990 Prop 10 1,306 2,096 2,0960.412% 486 2,58299000 Dept 990 7,451 11,959 11,9592.349% 2,772 14,73199999 Other 102,411 164,372 164,37232.293% 38,094 202,467

317,134 509,008 (80,023) 428,984100.000% 117,966 546,951Subtotal

Direct Billed 80,023 80,023 80,023

317,134 509,008 509,008100.000% 117,966 626,974Total Allocated


Direct charges assigned in FINFIN Expenditure Ledger

62




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

13000 Cnty Counsel 6,615,904 27,805 27,8051.554% 5,847 33,65252100 Land Maint 6,570,047 27,612 27,6121.544% 5,806 33,41861000 Aud-Cont 6,163,642 25,904 25,9041.448% 5,447 31,35163200 GS-Purchasing 704,339 2,960 2,9600.165% 622 3,58363300 GS-Fac Svcs 4,643,478 19,515 19,5151.091% 4,104 23,61964000 Human Resource 3,428,404 14,409 14,4090.806% 3,030 17,43865000 Treasurer 4,714,291 19,813 19,8131.108% 4,166 23,979

32,840,105 138,019 138,0197.716% 29,021 167,040Cost Center Subtotal

11000 BOS 2,178,603 9,156 9,1560.512% 1,925 11,08121100 DA 16,898,724 71,021 71,0213.970% 14,934 85,95521300 Child Supt Srvc 7,396,755 31,087 31,0871.738% 6,537 37,62322100 Prob Svcs 21,114,011 88,737 88,7374.961% 18,659 107,39622200 Prob Inst 12,462,041 52,375 52,3752.928% 11,013 63,38823000 Pub Defend 8,805,291 37,006 37,0062.069% 7,781 44,78831100 Fire 43,150,738 181,352 181,35210.138% 38,133 219,48532100 Sher-Coroner 53,826,960 226,221 226,22112.647% 47,568 273,78932200 Sher-Custody 26,923,746 113,154 113,1546.326% 23,793 136,94732230 Inmate Welfare 707,820 2,975 2,9750.166% 626 3,60041100 PHD 43,069,591 181,011 181,01110.119% 38,061 219,07241212 PHD-EMS 928,850 3,904 3,9040.218% 821 4,72541400 PHD-HS 225,263 947 9470.053% 199 1,14641500 PHD-EHS 2,814,894 11,830 11,8300.661% 2,488 14,31841540 PHD-AS 2,406,303 10,113 10,1130.565% 2,126 12,24043000 ADMHS 23,845,741 100,218 100,2185.603% 21,073 121,29043100 ADMHS-MHSA 4,859,388 20,423 20,4231.142% 4,294 24,71743200 ADMHS-ADP 2,064,974 8,679 8,6790.485% 1,825 10,50344000 Soc Svcs 47,446,593 199,406 199,40611.148% 41,929 241,33544001 IHSS 620,192 2,607 2,6070.146% 548 3,15544900 DSS-ARRA 6,935 29 290.002% 6 3551000 Ag Comm 2,930,181 12,315 12,3150.688% 2,589 14,90453100 P&D 8,290,229 34,842 34,8421.948% 7,326 42,16853500 P&D-Energy 781,507 3,284 3,2840.184% 691 3,97553600 P&D-B&S 3,318,841 13,948 13,9480.780% 2,933 16,88153641 P&D-Oil 260,503 1,095 1,0950.061% 230 1,32554100 PW-Admin 1,761,375 7,403 7,4030.414% 1,557 8,95954210 PW-Roads 11,464,336 48,182 48,1822.694% 10,131 58,31354300 PW-Surveyor 1,540,252 6,473 6,4730.362% 1,361 7,83454410 PW-Flood 3,595,787 15,112 15,1120.845% 3,178 18,29054471 PW-Water 737,624 3,100 3,1000.173% 652 3,75254500 PW-SWM 7,939,765 33,369 33,3691.865% 7,016 40,38554560 PW-Lag San 1,541,958 6,480 6,4800.362% 1,363 7,84355000 HCD 1,084,615 4,558 4,5580.255% 958 5,517

63




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

62000 Clk-Rec-Assr 11,051,060 46,445 46,4452.596% 9,766 56,21163100 GS-Admin 1,777,794 7,472 7,4720.418% 1,571 9,04363420 GS-Work Comp 989,287 4,158 4,1580.232% 874 5,03263430 GS-Liability 361,417 1,519 1,5190.085% 319 1,83863600 GS-Veh Ops 1,926,775 8,098 8,0980.453% 1,703 9,80063800 GS-Utilities 122,829 516 5160.029% 109 62563921 GS-Repro 565,583 2,377 2,3770.133% 500 2,87766000 ITD 1,392,069 5,851 5,8510.327% 1,230 7,08166100 ITD-ITS 3,331,567 14,002 14,0020.783% 2,944 16,94666200 ITD-Comm 1,091,743 4,588 4,5880.257% 965 5,55390901 990 Prop 10 1,507,081 6,334 6,3340.354% 1,332 7,66699000 Dept 990 1,658,071 6,968 6,9680.390% 1,465 8,434

425,615,766 1,788,756 1,788,756100.000% 376,122 2,164,878Subtotal

Direct Billed

425,615,766 1,788,756 1,788,756100.000% 376,122 2,164,878Total Allocated


Cost Plan Unit Salaries & Benefits-County onlyFIN Expenditure Ledger

64



Total Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

22-Jan-10

26,382 15,300 11,08111000 BOS37,362 3,710 33,65213000 Cnty Counsel98,950 12,996 85,95521100 DA40,940 3,317 37,62321300 Child Supt Srvc

127,923 20,528 107,39622100 Prob Svcs75,504 12,116 63,38822200 Prob Inst97,323 52,535 44,78823000 Pub Defend

964 96425001 Grand Jury19,680 19,68025002 Ct 0069 Svs

233,697 14,213 219,48531100 Fire282,432 8,643 273,78932100 Sher-Coroner141,270 4,323 136,94732200 Sher-Custody

3,714 114 3,60032230 Inmate Welfare243,582 24,510 219,07241100 PHD

5,253 529 4,72541212 PHD-EMS1,274 128 1,14641400 PHD-HS

15,920 1,602 14,31841500 PHD-EHS13,609 1,369 12,24041540 PHD-AS

135,541 14,250 121,29043000 ADMHS27,621 2,904 24,71743100 ADMHS-MHSA11,737 1,234 10,50343200 ADMHS-ADP

293,823 52,488 241,33544000 Soc Svcs3,155 3,15544001 IHSS

35 3544900 DSS-ARRA16,284 1,379 14,90451000 Ag Comm55,850 22,432 33,41852100 Land Maint56,616 14,448 42,16853100 P&D

(72,816) (72,816)53460 990-RDA IV5,337 1,362 3,97553500 P&D-Energy

22,665 5,784 16,88153600 P&D-B&S1,779 454 1,32553641 P&D-Oil

10,039 1,080 8,95954100 PW-Admin65,343 7,031 58,31354210 PW-Roads

8,779 945 7,83454300 PW-Surveyor21,152 2,862 18,29054410 PW-Flood

4,204 452 3,75254471 PW-Water45,254 4,869 40,38554500 PW-SWM

8,789 946 7,84354560 PW-Lag San22,175 16,658 5,51755000 HCD

2,002 2,00255400 HCD-OCFD37,548 6,197 31,35161000 Aud-Cont58,802 2,591 56,21162000 Clk-Rec-Assr10,701 1,658 9,04363100 GS-Admin

65



Total Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

22-Jan-10

4,240 657 3,58363200 GS-Purchasing27,950 4,331 23,61963300 GS-Fac Svcs

5,955 923 5,03263420 GS-Work Comp2,175 337 1,83863430 GS-Liability

11,598 1,797 9,80063600 GS-Veh Ops739 115 62563800 GS-Utilities

3,404 528 2,87763921 GS-Repro26,804 9,366 17,43864000 Human Resources25,878 1,899 23,97965000 Treasurer

8,610 1,530 7,08166000 ITD28,791 11,845 16,94666100 ITD-ITS

6,753 1,200 5,55366200 ITD-Comm4,859 4,85981000 SBC Retirement

10,248 2,582 7,66690901 990 Prop 1023,164 14,731 8,43499000 Dept 990

202,467 202,46799999 Other80,023 80,023DirectBilled

2,791,852Total Allocated 626,974 2,164,878

66


67



COUNTY COUNSEL

ALLOCATION DETAIL

68

69


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.

70

Costs to be allocated for 13000 County Counsel



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Salaries and Benefits 6,615,904 6,615,904Services and Supplies 1,238,734 1,238,734Operating Transfers 5,944 5,944Intrafund Trfs(+) 941 941




00001 Eq Use Allow 1,673 1,67300002 Str Use Allow 16,046 16,04612000 Cnty Exec 30,817 6,545 37,36252100 Land Maint 4,019 4,01961000 Aud-Cont 49,604 49,60463200 GS-Purchasing 2,334 2,33463300 GS-Fac Svcs 85,305 85,30564000 Human Resources 37,071 37,07165000 Treasurer 1,338 1,338

48,537 186,216 234,753Total Allocated AdditionsCost Adjustments:

Copying charges (2) (2)

(2) 0 (2)Total Cost Adjustments


71

Functional Costs for 13000 County Counsel




Legal Services General Government

22-Jan-10

Departmental Expenditures:Salaries and Benefits 6,615,904 1,871,765 4,525,274 218,865Services and Supplies 1,238,734 1,033,201 205,534Operating Transfers 5,944 5,944Intrafund Trfs(+) 941 941

7,861,523 2,911,850 4,730,808 218,865Total ExpendituresCost Adjustments:

Deductions (5,944) (5,944)Outside Legal Services as dire (725,851) 725,851Copying charges (2) (2)

7,855,577 2,180,053 5,456,659 218,865Total Functional CostsFirst Addition/Reallocation

First Addition-Others 48,537 48,537First Admin Reallocation (2,228,590) 2,125,777 102,813

7,904,114 7,582,436 321,678Total First AllocationSecond Addition/Reallocation

Second Addition-Others 186,216 186,216Second Admin Reallocation (186,216) 177,625 8,591

8,090,330 7,760,061 330,269Total Allocated

72

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 437,580 608,050 608,0508.019% 608,05052100 Land Maint 23,324 32,411 32,4110.427% 825 33,23661000 Aud-Cont 34,734 48,265 48,2650.637% 1,229 49,49563200 GS-Purchasing 3,161 4,393 4,3930.058% 112 4,50563300 GS-Fac Svcs 37,695 52,380 52,3800.691% 1,334 53,71464000 Human Resource 41,078 57,082 57,0820.753% 1,454 58,53565000 Treasurer 139,332 193,612 (35,948) 157,6642.553% 4,931 162,595

716,905 996,192 (35,948) 960,24513.138% 9,885 970,130Cost Center Subtotal

11000 BOS 59,622 82,850 82,8501.093% 2,110 84,96021100 DA 9,132 12,690 12,6900.167% 323 13,01321300 Child Supt Srvc 651 905 9050.012% 23 92822100 Prob Svcs 259,152 360,111 360,1114.749% 9,171 369,28222200 Prob Inst 7,832 10,883 10,8830.144% 277 11,16023000 Pub Defend 311 432 4320.006% 11 44325001 Grand Jury 11,750 16,328 16,3280.215% 416 16,74425002 Ct 0069 Svs 6,777 9,418 9,4180.124% 240 9,65831100 Fire 41,773 58,046 58,0460.766% 1,478 59,52432100 Sher-Coroner 88,948 123,600 123,6001.630% 3,148 126,74832200 Sher-Custody 80,715 112,160 112,1601.479% 2,857 115,01741100 PHD 29,571 41,092 41,0920.542% 1,047 42,13841212 PHD-EMS 3,270 4,544 4,5440.060% 116 4,65941400 PHD-HS 816 1,134 1,1340.015% 29 1,16341500 PHD-EHS 267 371 3710.005% 9 38141540 PHD-AS 6,275 8,719 8,7190.115% 222 8,94141814 PHD-TSAC 44 62 620.001% 2 6343000 ADMHS 333,052 462,800 (94,176) 368,6246.104% 11,787 380,41143200 ADMHS-ADP 2,155 2,995 2,9950.039% 76 3,07144000 Soc Svcs 369,452 513,381 (480,000) 33,3816.771% 13,075 46,45644001 IHSS 3,001 4,170 4,1700.055% 106 4,27651000 Ag Comm 5,797 8,056 8,0560.106% 205 8,26152371 PLCFD 5,993 8,328 8,3280.110% 212 8,54053100 P&D 854,464 1,187,342 (70,979) 1,116,36315.659% 30,239 1,146,60253460 990-RDA IV 32,272 44,844 (40,977) 3,8670.591% 1,142 5,00953500 P&D-Energy 34,419 47,828 (47,629) 1990.631% 1,218 1,41853600 P&D-B&S 37,545 52,171 52,1710.688% 1,329 53,50053641 P&D-Oil 23,862 33,158 33,1580.437% 844 34,00354100 PW-Admin 19,980 27,763 (5,883) 21,8800.366% 707 22,58854210 PW-Roads 49,075 68,193 68,1930.899% 1,737 69,93054300 PW-Surveyor 32,827 45,616 45,6160.602% 1,162 46,77754410 PW-Flood 25,844 35,912 35,9120.474% 915 36,82754471 PW-Water 2,029 2,819 2,8190.037% 72 2,89154500 PW-SWM 33,614 46,710 (40,485) 6,2250.616% 1,190 7,414

73

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

54560 PW-Lag San 953 1,324 1,3240.017% 34 1,35755000 HCD 21,393 29,728 29,7280.392% 757 30,48555300 HCD-Home Pro 1,586 2,203 2,2030.029% 56 2,25955600 HCD-CDBG 8,023 11,148 11,1480.147% 284 11,43262000 Clk-Rec-Assr 63,910 88,808 88,8081.171% 2,262 91,07063100 GS-Admin 6,405 8,900 8,9000.117% 227 9,12763410 GS-Med Mal 48,407 67,265 (67,328) (63)0.887% 1,713 1,65063420 GS-Work Comp 671,957 933,735 (994,198) (60,464)12.314% 23,781 (36,683)63430 GS-Liability 1,184,634 1,646,137 (1,751,059) (104,922)21.710% 41,924 (62,998)66100 ITD-ITS 1,587 2,206 2,2060.029% 56 2,26281000 SBC Retirement 5,160 7,170 (6,858) 3120.095% 183 49481500 LAFCO 24,959 34,683 (64,944) (30,261)0.457% 883 (29,378)86100 SBCAG 83,592 116,158 (99,628) 16,5301.532% 2,958 19,48887100 APCD 101,138 140,539 (144,156) (3,617)1.853% 3,579 (37)90901 990 Prop 10 12,274 17,056 (16,829) 2270.225% 434 66199999 Other 31,489 43,756 (22,793) 20,9630.577% 1,114 22,077

5,456,659 7,582,436 (3,983,870) 3,598,566100.000% 177,625 3,776,191Subtotal

Direct Billed 3,983,870 3,983,870 3,983,870

5,456,659 7,582,436 7,582,436100.000% 177,625 7,760,061Total Allocated



74



Total Legal Services

Allocation Summary for 13000 County Counsel

22-Jan-10

84,960 84,96011000 BOS608,050 608,05012000 Cnty Exec

13,013 13,01321100 DA928 92821300 Child Supt Srvc

369,282 369,28222100 Prob Svcs11,160 11,16022200 Prob Inst

443 44323000 Pub Defend16,744 16,74425001 Grand Jury

9,658 9,65825002 Ct 0069 Svs59,524 59,52431100 Fire

126,748 126,74832100 Sher-Coroner115,017 115,01732200 Sher-Custody

42,138 42,13841100 PHD4,659 4,65941212 PHD-EMS1,163 1,16341400 PHD-HS

381 38141500 PHD-EHS8,941 8,94141540 PHD-AS

63 6341814 PHD-TSAC380,411 380,41143000 ADMHS

3,071 3,07143200 ADMHS-ADP46,456 46,45644000 Soc Svcs

4,276 4,27644001 IHSS8,261 8,26151000 Ag Comm

33,236 33,23652100 Land Maint8,540 8,54052371 PLCFD

1,146,602 1,146,60253100 P&D5,009 5,00953460 990-RDA IV1,418 1,41853500 P&D-Energy

53,500 53,50053600 P&D-B&S34,003 34,00353641 P&D-Oil22,588 22,58854100 PW-Admin69,930 69,93054210 PW-Roads46,777 46,77754300 PW-Surveyor36,827 36,82754410 PW-Flood

2,891 2,89154471 PW-Water7,414 7,41454500 PW-SWM1,357 1,35754560 PW-Lag San

30,485 30,48555000 HCD2,259 2,25955300 HCD-Home Prog

11,432 11,43255600 HCD-CDBG49,495 49,49561000 Aud-Cont91,070 91,07062000 Clk-Rec-Assr

9,127 9,12763100 GS-Admin

75



Total Legal Services

Allocation Summary for 13000 County Counsel

22-Jan-10

4,505 4,50563200 GS-Purchasing53,714 53,71463300 GS-Fac Svcs

1,650 1,65063410 GS-Med Mal(36,683) (36,683)63420 GS-Work Comp(62,998) (62,998)63430 GS-Liability58,535 58,53564000 Human Resources

162,595 162,59565000 Treasurer2,262 2,26266100 ITD-ITS

494 49481000 SBC Retirement(29,378) (29,378)81500 LAFCO19,488 19,48886100 SBCAG

(37) (37)87100 APCD661 66190901 990 Prop 10

22,077 22,07799999 Other3,983,870 3,983,870DirectBilled

7,760,061Total Allocated 7,760,061

76


77



LANDSCAPE MAINTENANCE

ALLOCATION DETAIL

78

79


Schedule 05.100

Landscape Maintenance (Parks Department) [Cost Center 52100]

The Landscape Maintenance function in the Parks 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 Parks Department, as they are considered general government.

80

Costs to be allocated for 52100 Landscape Maintenance



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Salaries and Benefits 6,570,045 6,570,045Services and Supplies 3,499,151 3,499,151Operating Transfers 10,476 10,476Intrafund Trfs(+) 165,630 165,630




00001 Eq Use Allow 48,541 48,54100002 Str Use Allow 45,365 45,36512000 Cnty Exec 45,824 10,027 55,85013000 Cnty Counsel 32,411 825 33,23661000 Aud-Cont 160,614 160,61463200 GS-Purchasing 55,001 55,00163300 GS-Fac Svcs 67,974 67,97464000 Human Resources 121,877 121,87765000 Treasurer 4,100 4,100

172,141 420,418 592,559Total Allocated Additions


81

Functional Costs for 52100 Landscape Maintenance




Bldg Landscape Direct Identify General Government

22-Jan-10

Departmental Expenditures:Salaries and Benefits 6,570,045 1,249,441 248,170 22,522 5,049,912Services and Supplies 3,499,151 597,899 126,167 223 2,774,862Operating Transfers 10,476 5,557 4,919Intrafund Trfs(+) 165,630 2,018 163,612

10,245,302 1,854,915 374,337 22,745 7,993,305Total ExpendituresCost Adjustments:

Deductions (10,476) (5,557) (4,919)

10,234,826 1,849,358 374,337 22,745 7,988,386Total Functional CostsFirst Addition/Reallocation

First Addition-Others 172,141 172,141First Admin Reallocation (2,021,499) 94,289 8,557 1,918,653

10,406,967 468,626 31,302 9,907,039Total First AllocationSecond Addition/Reallocation

Second Addition-GS-Fac Svcs 26,956 26,956Second Addition-GS-Fac Svcs 41,018 41,018Second Addition-Others 352,444 352,444Second Admin Reallocation (352,444) 16,439 1,492 334,513

10,827,385 485,065 32,794 10,309,526Total Allocated

82

52100 Landscape Maintenance



Detail Allocation for 02 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 3,510 4,479 4,4790.956% 4,47913000 Cnty Counsel 3,149 4,019 4,0190.858% 4,01961000 Aud-Cont 5,002 6,384 6,3841.362% 228 6,61263200 GS-Purchasing 1,707 2,178 2,1780.465% 78 2,25663300 GS-Fac Svcs 27,970 35,696 35,6967.617% 1,275 36,97164000 Human Resource 5,939 7,579 7,5791.617% 271 7,85065000 Treasurer 4,270 5,449 5,4491.163% 195 5,644


11000 BOS 4,560 5,820 5,8201.242% 208 6,02821100 DA 9,604 12,257 12,2572.615% 438 12,69522100 Prob Svcs 18,899 24,119 24,1195.147% 862 24,98122200 Prob Inst 19,663 25,094 25,0945.355% 897 25,99023000 Pub Defend 25,934 33,096 33,0967.062% 1,182 34,27925000 Court Ops 66,458 84,814 84,81418.098% 3,030 87,84425001 Grand Jury 2,033 2,595 2,5950.554% 93 2,68731100 Fire 54 69 690.015% 2 7232100 Sher-Coroner 14,503 18,509 18,5093.950% 661 19,17141100 PHD 34,715 44,303 44,3039.454% 1,583 45,88641212 PHD-EMS 279 356 3560.076% 13 36941400 PHD-HS 162 206 2060.044% 7 21441500 PHD-EHS 1,214 1,549 1,5490.331% 55 1,60443000 ADMHS 12,627 16,115 16,1153.439% 576 16,69043100 ADMHS-MHSA 129 165 1650.035% 6 17143200 ADMHS-ADP 404 516 5160.110% 18 53544000 Soc Svcs 14,012 17,881 17,8813.816% 639 18,52051000 Ag Comm 1,223 1,561 1,5610.333% 56 1,61653100 P&D 4,503 5,747 5,7471.226% 205 5,95253460 990-RDA IV 1,155 1,474 1,4740.315% 53 1,52753500 P&D-Energy 3,075 3,924 3,9240.837% 140 4,06553600 P&D-B&S 1,015 1,295 1,2950.276% 46 1,34254100 PW-Admin 1,782 2,274 2,2740.485% 81 2,35554210 PW-Roads 2,940 3,752 3,7520.801% 134 3,88654300 PW-Surveyor 865 1,104 1,1040.236% 39 1,14354410 PW-Flood 2,065 2,635 2,6350.562% 94 2,73054471 PW-Water 472 603 6030.129% 22 62454500 PW-SWM 1,196 1,527 1,5270.326% 55 1,58155000 HCD 669 854 8540.182% 30 88462000 Clk-Rec-Assr 41,080 52,425 52,42511.187% 1,873 54,29863100 GS-Admin 3,739 4,771 4,7711.018% 170 4,94263420 GS-Work Comp 79 101 1010.021% 4 10463600 GS-Veh Ops 827 1,056 1,0560.225% 38 1,09463921 GS-Repro 1,034 1,319 1,3190.282% 47 1,366

83




Detail Allocation for 02 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

66000 ITD 426 544 5440.116% 19 56366100 ITD-ITS 3,569 4,555 4,5550.972% 163 4,71866200 ITD-Comm 2,173 2,774 2,7740.592% 99 2,87380100 Law Library 9,769 12,467 12,4672.660% 445 12,91281500 LAFCO 107 136 1360.029% 5 14190901 990 Prop 10 1,197 1,527 1,5270.326% 55 1,58299000 Dept 990 950 1,213 1,2130.259% 43 1,25699999 Other 4,499 5,741 5,7411.225% 205 5,946

367,207 468,626 468,626100.000% 16,439 485,065Subtotal

Direct Billed

367,207 468,626 468,626100.000% 16,439 485,065Total Allocated


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

84




Detail Allocation for 03 Direct Identify


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

25000 Court Ops 165 227 2270.724% 11 23841540 PHD-AS 4,150 5,711 5,71118.245% 272 5,98343000 ADMHS 2,901 3,993 3,99312.756% 190 4,18344000 Soc Svcs 13,972 19,228 19,22861.428% 916 20,14551000 Ag Comm 1,557 2,143 2,1436.847% 102 2,245

22,746 31,302 31,302100.000% 1,492 32,794Subtotal

Direct Billed

22,746 31,302 31,302100.000% 1,492 32,794Total Allocated



85



Total Bldg Landscape Direct Identify

Allocation Summary for 52100 Landscape Maintenance

22-Jan-10

6,028 6,02811000 BOS4,479 4,47912000 Cnty Exec4,019 4,01913000 Cnty Counsel

12,695 12,69521100 DA24,981 24,98122100 Prob Svcs25,990 25,99022200 Prob Inst34,279 34,27923000 Pub Defend88,081 87,844 23825000 Court Ops

2,687 2,68725001 Grand Jury72 7231100 Fire

19,171 19,17132100 Sher-Coroner45,886 45,88641100 PHD

369 36941212 PHD-EMS214 21441400 PHD-HS

1,604 1,60441500 PHD-EHS5,983 5,98341540 PHD-AS

20,873 16,690 4,18343000 ADMHS171 17143100 ADMHS-MHSA535 53543200 ADMHS-ADP

38,665 18,520 20,14544000 Soc Svcs3,862 1,616 2,24551000 Ag Comm5,952 5,95253100 P&D1,527 1,52753460 990-RDA IV4,065 4,06553500 P&D-Energy1,342 1,34253600 P&D-B&S2,355 2,35554100 PW-Admin3,886 3,88654210 PW-Roads1,143 1,14354300 PW-Surveyor2,730 2,73054410 PW-Flood

624 62454471 PW-Water1,581 1,58154500 PW-SWM

884 88455000 HCD6,612 6,61261000 Aud-Cont

54,298 54,29862000 Clk-Rec-Assr4,942 4,94263100 GS-Admin2,256 2,25663200 GS-Purchasing

36,971 36,97163300 GS-Fac Svcs104 10463420 GS-Work Comp

1,094 1,09463600 GS-Veh Ops1,366 1,36663921 GS-Repro7,850 7,85064000 Human Resources5,644 5,64465000 Treasurer

563 56366000 ITD

86



Total Bldg Landscape Direct Identify

Allocation Summary for 52100 Landscape Maintenance

22-Jan-10

4,718 4,71866100 ITD-ITS2,873 2,87366200 ITD-Comm

12,912 12,91280100 Law Library141 14181500 LAFCO

1,582 1,58290901 990 Prop 101,256 1,25699000 Dept 9905,946 5,94699999 Other

517,859Total Allocated 485,065 32,794

87



AUDITOR-CONTROLLER

ALLOCATION DETAIL

88

89


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 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.

90

Costs to be allocated for 61000 Auditor-Controller



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Salaries and Benefits 6,163,642 6,163,642Services and Supplies 895,553 895,553Operating Transfers 5,327 5,327Intrafund Trfs(+) 1,351 1,351




00001 Eq Use Allow 64,778 64,77800002 Str Use Allow 27,234 27,23412000 Cnty Exec 30,935 6,613 37,54813000 Cnty Counsel 48,265 1,229 49,49552100 Land Maint 6,384 228 6,61263200 GS-Purchasing 2,912 2,91263300 GS-Fac Svcs 125,515 125,51564000 Human Resources 67,585 67,58565000 Treasurer 1,682 1,682


Admin Fees (4,800) (4,800)Apportionment Fees (6,002) (6,002)Bank Charges 59,343 59,343Crime Lab O/H Charges (968) (968)Spec Dist Budget CostSpec Dist Payroll CostSubpoena Fees (30) (30)Unclaimed FLEX (58,523) (58,523)Various Refunds (8,397) (8,397)

(19,377) 0 (19,377)Total Cost Adjustments


91


92

Functional Costs for 61000 Auditor-Controller




Direct Identify Financial Reporting

Fixed Asset Accounting

Financial Accounting

22-Jan-10

Departmental Expenditures:Salaries and Benefits 6,163,642 512,646 470,823 673,224 115,632 2,245,482Services and Supplies 895,553 194,509 565 122,349 323,750Operating Transfers 5,327 5,327Intrafund Trfs(+) 1,351 1,351

7,065,873 713,833 471,387 795,573 115,632 2,569,232Total ExpendituresCost Adjustments:

Deductions (5,327) (5,327)Spec Dist Liaison Cost Admin Fees (4,800)Apportionment Fees (6,002)Bank Charges 59,343 50,485Crime Lab O/H Charges (968) (968)Spec Dist LGFA Cost Spec Dist Payroll CostSubpoena Fees (30)Unclaimed FLEX (58,523) (58,523)Various Refunds (8,397) (8,397)Spec Dist Budget Cost

7,041,170 649,016 471,387 795,573 115,632 2,611,320Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 48,265 32,443First Addition-Others 129,332 129,332First Admin Reallocation (810,790) 67,552 96,592 16,591 322,176

7,218,767 538,940 892,166 132,223 2,933,496Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 1,229 826Second Addition-Others 204,536 204,536Second Admin Reallocation (205,362) 17,110 24,466 4,202 81,603

7,424,533 556,050 916,631 136,425 3,015,098Total Allocated

93

Functional Costs for 61000 Auditor-Controller



Customer Support

Internal Audit-Countywide

Internal Audit-Direct

Payroll General Government

22-Jan-10

Departmental Expenditures:Salaries and Benefits 72,922 257,491 200,737 626,865 987,821Services and Supplies 1,460 15,162 201,106 36,653Operating TransfersIntrafund Trfs(+)

74,381 272,653 200,737 827,971 1,024,473Total ExpendituresCost Adjustments:

DeductionsSpec Dist Liaison Cost Admin Fees (4,800)Apportionment Fees (6,002)Bank Charges 8,858Crime Lab O/H ChargesSpec Dist LGFA Cost Spec Dist Payroll CostSubpoena Fees (30)Unclaimed FLEXVarious RefundsSpec Dist Budget Cost

63,579 272,653 200,737 836,799 1,024,473Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 15,823First Addition-OthersFirst Admin Reallocation 10,463 36,944 28,801 89,941 141,730

74,042 309,597 229,538 926,740 1,182,026Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 403Second Addition-OthersSecond Admin Reallocation 2,650 9,357 7,295 22,781 35,898

76,692 318,955 236,833 949,521 1,218,327Total Allocated

94

61000 Auditor-Controller





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 10,598 12,121 12,1212.249% 12,12113000 Cnty Counsel 11,041 12,628 12,6282.343% 12,62852100 Land Maint 4,066 4,650 4,6500.863% 4,65063200 GS-Purchasing 1,962 2,244 2,2440.416% 75 2,31963300 GS-Fac Svcs 13,390 15,315 15,3152.842% 514 15,82964000 Human Resource 4,141 4,736 4,7360.879% 159 4,89565000 Treasurer 8,046 9,203 9,2031.708% 309 9,512


11000 BOS 277 316 3160.059% 11 32721100 DA 3,433 3,926 3,9260.728% 132 4,05821300 Child Supt Srvc 1,236 1,414 1,4140.262% 47 1,46122100 Prob Svcs 2,570 2,940 2,9400.545% 99 3,03822200 Prob Inst 78 89 890.016% 3 9223000 Pub Defend 3,086 3,530 3,5300.655% 119 3,64925002 Ct 0069 Svs 5,786 6,618 6,6181.228% 222 6,84031100 Fire 2,859 3,270 3,2700.607% 110 3,38032100 Sher-Coroner 3,886 4,445 4,4450.825% 149 4,59432200 Sher-Custody 1,944 2,223 2,2230.413% 75 2,29832230 Inmate Welfare 51 58 580.011% 2 6041100 PHD 5,577 6,379 6,3791.184% 214 6,59441212 PHD-EMS 104 119 1190.022% 4 12341400 PHD-HS 25 29 290.005% 1 3041500 PHD-EHS 316 361 3610.067% 12 37341540 PHD-AS 270 309 3090.057% 10 31943000 ADMHS 106,388 121,685 121,68522.579% 4,086 125,77143100 ADMHS-MHSA 21,680 24,797 24,7974.601% 833 25,63043200 ADMHS-ADP 33,127 37,890 37,8907.031% 1,272 39,16344000 Soc Svcs 5,072 5,802 5,8021.077% 195 5,99751000 Ag Comm 827 945 9450.175% 32 97752371 PLCFD 196 224 2240.042% 8 23253100 P&D 5,839 6,679 6,6791.239% 224 6,90353460 990-RDA IV 74,364 85,056 (69,763) 15,29415.782% 2,856 18,15053500 P&D-Energy 550 630 6300.117% 21 65153600 P&D-B&S 2,338 2,674 2,6740.496% 90 2,76453641 P&D-Oil 183 210 2100.039% 7 21754100 PW-Admin 460 526 5260.098% 18 54454210 PW-Roads 15,575 17,815 17,8153.305% 598 18,41354300 PW-Surveyor 402 460 4600.085% 15 47654410 PW-Flood 1,135 1,299 1,2990.241% 44 1,34254471 PW-Water 389 445 4450.083% 15 46054500 PW-SWM 3,763 4,304 4,3040.799% 145 4,44954560 PW-Lag San 3,055 3,494 3,4940.648% 117 3,612

95






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

55000 HCD 4,591 5,251 5,2510.974% 176 5,42862000 Clk-Rec-Assr 8,817 10,085 10,0851.871% 339 10,42363100 GS-Admin 4,951 5,663 5,6631.051% 190 5,85363420 GS-Work Comp 2,755 3,151 3,1510.585% 106 3,25763430 GS-Liability 1,007 1,151 1,1510.214% 39 1,19063600 GS-Veh Ops 7,654 8,755 8,7551.624% 294 9,04963800 GS-Utilities 342 391 3910.073% 13 40463921 GS-Repro 1,575 1,802 1,8020.334% 60 1,86266000 ITD 830 950 9500.176% 32 98166100 ITD-ITS 1,987 2,272 2,2720.422% 76 2,34966200 ITD-Comm 651 745 7450.138% 25 77080100 Law Library 363 415 4150.077% 14 42981000 SBC Retirement 12,584 14,393 14,3932.671% 483 14,87681100 SBC OPEB 150 171 1710.032% 6 17781500 LAFCO 4,490 5,136 5,1360.953% 172 5,30883210 SM Pub Airport 54 62 620.012% 2 6483260 Carp Cem Dist 3,920 4,484 4,4840.832% 151 4,63483270 Goleta Cem Dist 1,331 1,522 1,5220.282% 51 1,57383280 Guadalupe Cem 3,905 4,467 4,4670.829% 150 4,61783290 Lompoc Cem Di 2,834 3,242 3,2420.601% 109 3,35083300 LA Cem Dist 2,610 2,986 2,9860.554% 100 3,08683310 Oak Hill Cem D 2,799 3,202 3,2020.594% 108 3,30983320 SM Cem Dist 1,011 1,156 1,1560.214% 39 1,19583465 Casmalia CSD 2,275 2,602 2,6020.483% 87 2,69083475 Cuyama CSD 54 62 620.012% 2 6483516 Los Alamos CS 54 62 620.012% 2 6483546 MH CSD 54 62 620.012% 2 6483566 SY CSD 54 62 620.012% 2 6483602 VV CSD 54 62 620.012% 2 6483630 CSFPD 5,092 5,824 5,8241.081% 196 6,02083650 MFPD 3,129 3,579 3,5790.664% 120 3,69983750 Lompoc HCD 54 62 620.012% 2 6483817 Embarcadero MI 54 62 620.012% 2 6484000 Goleta West San 54 62 620.012% 2 6484090 SB MTD 54 62 620.012% 2 6484160 MVMD 54 62 620.012% 2 6484400 CVRD 4,067 4,652 4,6520.863% 156 4,80884500 CRCD 3,603 4,121 4,1210.765% 138 4,25984560 Carp San Dist 54 62 620.012% 2 6484640 Goleta SD 54 62 620.012% 2 6485100 IVRPD 7,792 8,912 8,9121.654% 299 9,21285200 Mont San Dist 54 62 620.012% 2 6485215 Summ San Dist 54 62 620.012% 2 64

96






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

85410 CVWD 54 62 620.012% 2 6485506 Goleta Wtr Dist 54 62 620.012% 2 6485600 Mon Wtr Dist 54 62 620.012% 2 6485700 SMVWCD 3,154 3,607 3,6070.669% 121 3,72885800 SYRWCD 54 62 620.012% 2 6485810 SYRWCD, ID N 54 62 620.012% 2 6486100 SBCAG 54 62 620.012% 2 6487100 APCD 396 454 4540.084% 15 46990901 990 Prop 10 3,920 4,484 4,4840.832% 151 4,63499000 Dept 990 1,295 1,481 1,4810.275% 50 1,53199999 Other 4,086 4,673 4,6730.867% 157 4,830

471,191 538,940 (69,763) 469,177100.000% 17,110 486,288Subtotal

Direct Billed 69,763 69,763 69,763

471,191 538,940 538,940100.000% 17,110 556,050Total Allocated



97


98




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 2,865,612 6,054 6,0540.679% 6,05413000 Cnty Counsel 6,615,904 13,976 13,9761.567% 13,97652100 Land Maint 6,570,047 13,880 13,8801.556% 13,88063200 GS-Purchasing 704,339 1,488 1,4880.167% 42 1,53063300 GS-Fac Svcs 4,643,478 9,810 9,8101.100% 280 10,08964000 Human Resource 3,428,404 7,243 7,2430.812% 206 7,44965000 Treasurer 4,714,291 9,959 9,9591.116% 284 10,243

29,542,075 62,409 62,4096.995% 812 63,221Cost Center Subtotal

11000 BOS 2,178,603 4,602 4,6020.516% 131 4,73421100 DA 16,898,724 35,699 35,6994.001% 1,018 36,71721300 Child Supt Srvc 7,396,755 15,626 15,6261.751% 445 16,07122100 Prob Svcs 21,114,011 44,604 44,6045.000% 1,271 45,87622200 Prob Inst 12,462,041 26,327 26,3272.951% 750 27,07723000 Pub Defend 8,805,291 18,602 18,6022.085% 530 19,13231100 Fire 43,150,738 91,158 91,15810.218% 2,599 93,75632100 Sher-Coroner 53,826,960 113,712 113,71212.746% 3,241 116,95332200 Sher-Custody 26,923,746 56,878 56,8786.375% 1,621 58,49932230 Inmate Welfare 707,820 1,495 1,4950.168% 43 1,53841100 PHD 43,069,591 90,986 90,98610.198% 2,594 93,58041212 PHD-EMS 928,850 1,962 1,9620.220% 56 2,01841400 PHD-HS 225,263 476 4760.053% 14 48941500 PHD-EHS 2,814,894 5,947 5,9470.667% 170 6,11641540 PHD-AS 2,406,303 5,083 5,0830.570% 145 5,22843000 ADMHS 23,845,741 50,375 50,3755.646% 1,436 51,81143100 ADMHS-MHSA 4,859,388 10,266 10,2661.151% 293 10,55843200 ADMHS-ADP 2,064,974 4,362 4,3620.489% 124 4,48744000 Soc Svcs 47,446,593 100,233 100,23311.235% 2,857 103,09044001 IHSS 620,192 1,310 1,3100.147% 37 1,34844900 DSS-ARRA 6,935 15 150.002% 1551000 Ag Comm 2,930,181 6,190 6,1900.694% 176 6,36753100 P&D 8,290,229 17,513 17,5131.963% 499 18,01353500 P&D-Energy 781,507 1,651 1,6510.185% 47 1,69853600 P&D-B&S 3,318,841 7,011 7,0110.786% 200 7,21153641 P&D-Oil 260,503 550 5500.062% 16 56654100 PW-Admin 1,761,375 3,721 3,7210.417% 106 3,82754210 PW-Roads 11,464,336 24,219 24,2192.715% 690 24,90954300 PW-Surveyor 1,540,252 3,254 3,2540.365% 93 3,34754410 PW-Flood 3,595,787 7,596 7,5960.851% 217 7,81354471 PW-Water 737,624 1,558 1,5580.175% 44 1,60354500 PW-SWM 7,939,765 16,773 16,7731.880% 478 17,25154560 PW-Lag San 1,541,958 3,257 3,2570.365% 93 3,35055000 HCD 1,084,615 2,291 2,2910.257% 65 2,357

99




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

62000 Clk-Rec-Assr 11,051,060 23,346 23,3462.617% 666 24,01163100 GS-Admin 1,777,794 3,756 3,7560.421% 107 3,86363420 GS-Work Comp 989,287 2,090 2,0900.234% 60 2,14963430 GS-Liability 361,417 764 7640.086% 22 78563600 GS-Veh Ops 1,926,775 4,070 4,0700.456% 116 4,18663800 GS-Utilities 122,829 259 2590.029% 7 26763921 GS-Repro 565,583 1,195 1,1950.134% 34 1,22966000 ITD 1,392,069 2,941 2,9410.330% 84 3,02566100 ITD-ITS 3,331,567 7,038 7,0380.789% 201 7,23966200 ITD-Comm 1,091,743 2,306 2,3060.259% 66 2,37290901 990 Prop 10 1,507,081 3,184 3,1840.357% 91 3,27599000 Dept 990 1,658,071 3,503 3,5030.393% 100 3,603

422,317,736 892,166 892,166100.000% 24,466 916,631Subtotal

Direct Billed

422,317,736 892,166 892,166100.000% 24,466 916,631Total Allocated



100




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 8 597 5970.451% 59713000 Cnty Counsel 2 149 1490.113% 14952100 Land Maint 90 6,712 6,7125.076% 6,71263200 GS-Purchasing 7 522 5220.395% 18 54063300 GS-Fac Svcs 7 522 5220.395% 18 54064000 Human Resource 14 1,044 1,0440.790% 35 1,07965000 Treasurer 17 1,268 1,2680.959% 43 1,310

145 10,813 10,8138.178% 113 10,927Cost Center Subtotal

11000 BOS 2 149 1490.113% 5 15421100 DA 30 2,237 2,2371.692% 75 2,31321300 Child Supt Srvc 26 1,939 1,9391.466% 65 2,00422100 Prob Svcs 28 2,088 2,0881.579% 70 2,15822200 Prob Inst 6 447 4470.338% 15 46323000 Pub Defend 7 522 5220.395% 18 54025002 Ct 0069 Svs 10 746 7460.564% 25 77131100 Fire 11 820 8200.620% 28 84832100 Sher-Coroner 248 18,495 18,49513.988% 623 19,11832200 Sher-Custody 38 2,834 2,8342.143% 95 2,92932230 Inmate Welfare 13 969 9690.733% 33 1,00241100 PHD 109 8,129 8,1296.148% 274 8,40341212 PHD-EMS 12 895 8950.677% 30 92541500 PHD-EHS 6 447 4470.338% 15 46341540 PHD-AS 5 373 3730.282% 13 38543000 ADMHS 32 2,386 2,3861.805% 80 2,46743100 ADMHS-MHSA 3 224 2240.169% 8 23143200 ADMHS-ADP 1 75 750.056% 3 7744000 Soc Svcs 45 3,356 3,3562.538% 113 3,46951000 Ag Comm 24 1,790 1,7901.354% 60 1,85053100 P&D 16 1,193 1,1930.902% 40 1,23353500 P&D-Energy 1 75 750.056% 3 7753600 P&D-B&S 7 522 5220.395% 18 54054100 PW-Admin 14 1,044 1,0440.790% 35 1,07954210 PW-Roads 242 18,047 18,04713.649% 608 18,65554221 GS-Airports 1 75 750.056% 3 7754300 PW-Surveyor 11 820 8200.620% 28 84854410 PW-Flood 66 4,922 4,9223.723% 166 5,08854478 PW-Proj Clnwtr 1 75 750.056% 3 7754500 PW-SWM 162 12,081 12,0819.137% 407 12,48854560 PW-Lag San 50 3,729 3,7292.820% 126 3,85455000 HCD 3 224 2240.169% 8 23162000 Clk-Rec-Assr 84 6,264 6,2644.738% 211 6,47563100 GS-Admin 25 1,864 1,8641.410% 63 1,927

101




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

66000 ITD 8 597 5970.451% 20 61766100 ITD-ITS 10 746 7460.564% 25 77190901 990 Prop 10 2 149 1490.113% 5 15499000 Dept 990 103 7,681 7,6815.809% 259 7,94099999 Other 166 12,380 12,3809.363% 417 12,797

1,773 132,223 132,223100.000% 4,202 136,425Subtotal

Direct Billed

1,773 132,223 132,223100.000% 4,202 136,425Total Allocated


Number of Fixed AssetsCapital Asset Inventory System

102




Detail Allocation for 05 Financial Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 1,778 10,579 10,5790.361% 10,57913000 Cnty Counsel 1,177 7,003 7,0030.239% 7,00352100 Land Maint 17,170 102,163 102,1633.483% 102,16363200 GS-Purchasing 183 1,089 1,0890.037% 32 1,12063300 GS-Fac Svcs 10,512 62,547 62,5472.132% 1,814 64,36164000 Human Resource 1,423 8,467 8,4670.289% 246 8,71265000 Treasurer 3,115 18,534 18,5340.632% 538 19,072


11000 BOS 2,122 12,626 12,6260.430% 366 12,99221100 DA 3,369 20,046 20,0460.683% 581 20,62721300 Child Supt Srvc 2,220 13,209 13,2090.450% 383 13,59222100 Prob Svcs 7,038 41,877 41,8771.428% 1,214 43,09122200 Prob Inst 6,275 37,337 37,3371.273% 1,083 38,41923000 Pub Defend 1,400 8,330 8,3300.284% 242 8,57225001 Grand Jury 1,080 6,426 6,4260.219% 186 6,61225002 Ct 0069 Svs 2,620 15,589 15,5890.531% 452 16,04125003 Ct 5901 Svs 154 916 9160.031% 27 94331100 Fire 11,096 66,022 66,0222.251% 1,915 67,93732100 Sher-Coroner 25,117 149,448 149,4485.095% 4,334 153,78232200 Sher-Custody 8,473 50,415 50,4151.719% 1,462 51,87732230 Inmate Welfare 889 5,290 5,2900.180% 153 5,44341100 PHD 35,872 213,441 213,4417.276% 6,190 219,63141201 PHD-CHIP 164 976 9760.033% 28 1,00441212 PHD-EMS 1,535 9,133 9,1330.311% 265 9,39841400 PHD-HS 1,342 7,985 7,9850.272% 232 8,21741500 PHD-EHS 2,304 13,709 13,7090.467% 398 14,10741540 PHD-AS 9,546 56,799 56,7991.936% 1,647 58,44741814 PHD-TSAC 519 3,088 3,0880.105% 90 3,17841900 PHD-ARRA 14 83 830.003% 2 8643000 ADMHS 13,218 78,648 78,6482.681% 2,281 80,92943100 ADMHS-MHSA 3,422 20,361 20,3610.694% 591 20,95243200 ADMHS-ADP 3,880 23,086 23,0860.787% 670 23,75644000 Soc Svcs 26,854 159,783 159,7835.447% 4,634 164,41744001 IHSS 520 3,094 3,0940.105% 90 3,18444900 DSS-ARRA 36 214 2140.007% 6 22051000 Ag Comm 1,808 10,758 10,7580.367% 312 11,07052371 PLCFD 66 393 3930.013% 11 40453100 P&D 10,225 60,839 60,8392.074% 1,764 62,60453460 990-RDA IV 1,425 8,479 8,4790.289% 246 8,72553500 P&D-Energy 2,129 12,668 12,6680.432% 367 13,03553600 P&D-B&S 5,134 30,548 30,5481.041% 886 31,43453641 P&D-Oil 291 1,731 1,7310.059% 50 1,782

103






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

54100 PW-Admin 1,964 11,686 11,6860.398% 339 12,02554210 PW-Roads 22,425 133,430 133,4304.549% 3,870 137,30054221 GS-Airports 284 1,690 1,6900.058% 49 1,73954300 PW-Surveyor 1,735 10,323 10,3230.352% 299 10,62354410 PW-Flood 12,585 74,882 74,8822.553% 2,172 77,05354471 PW-Water 971 5,778 5,7780.197% 168 5,94554478 PW-Proj Clnwtr 401 2,386 2,3860.081% 69 2,45554500 PW-SWM 10,702 63,678 63,6782.171% 1,847 65,52454560 PW-Lag San 2,876 17,112 17,1120.583% 496 17,60955000 HCD 1,054 6,271 6,2710.214% 182 6,45355200 HCD-AH 342 2,035 2,0350.069% 59 2,09455300 HCD-Home Pro 162 964 9640.033% 28 99255400 HCD-OCFD 32 190 1900.006% 6 19655600 HCD-CDBG 347 2,065 2,0650.070% 60 2,12562000 Clk-Rec-Assr 7,918 47,113 47,1131.606% 1,366 48,47963100 GS-Admin 802 4,772 4,7720.163% 138 4,91063410 GS-Med Mal 106 631 6310.022% 18 64963420 GS-Work Comp 1,866 11,103 11,1030.378% 322 11,42563430 GS-Liability 831 4,945 4,9450.169% 143 5,08863600 GS-Veh Ops 4,119 24,508 24,5080.835% 711 25,21963800 GS-Utilities 3,633 21,617 21,6170.737% 627 22,24463921 GS-Repro 2,194 13,054 13,0540.445% 379 13,43364332 HR-Unemp SI 32 190 1900.006% 6 19664333 HR-Dent SI 167 994 9940.034% 29 1,02266000 ITD 785 4,671 4,6710.159% 135 4,80666100 ITD-ITS 1,802 10,722 10,7220.366% 311 11,03366200 ITD-Comm 2,436 14,494 14,4940.494% 420 14,91580100 Law Library 1,098 6,533 6,5330.223% 189 6,72381000 SBC Retirement 4,265 25,377 25,3770.865% 736 26,11381100 SBC OPEB 372 2,213 2,2130.075% 64 2,27881500 LAFCO 316 1,880 1,8800.064% 55 1,93583210 SM Pub Airport 32 190 1900.006% 6 19683260 Carp Cem Dist 1,304 7,759 7,7590.264% 225 7,98483270 Goleta Cem Dist 1,540 9,163 9,1630.312% 266 9,42983280 Guadalupe Cem 1,525 9,074 9,0740.309% 263 9,33783290 Lompoc Cem Di 1,520 9,044 9,0440.308% 262 9,30683300 LA Cem Dist 439 2,612 2,6120.089% 76 2,68883310 Oak Hill Cem D 1,431 8,515 8,5150.290% 247 8,76183320 SM Cem Dist 2,543 15,131 15,1310.516% 439 15,57083516 Los Alamos CS 12 71 710.002% 2 7383546 MH CSD 70 417 4170.014% 12 42983566 SY CSD 16 95 950.003% 3 9883630 CSFPD 4,831 28,745 28,7450.980% 834 29,578

104






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

83650 MFPD 3,033 18,047 18,0470.615% 523 18,57083750 Lompoc HCD 10 60 600.002% 2 6183817 Embarcadero MI 12 71 710.002% 2 7384090 SB MTD 20 119 1190.004% 3 12284160 MVMD 1,152 6,854 6,8540.234% 199 7,05384400 CVRD 720 4,284 4,2840.146% 124 4,40884500 CRCD 977 5,813 5,8130.198% 169 5,98284560 Carp San Dist 16 95 950.003% 3 9884640 Goleta SD 20 119 1190.004% 3 12285100 IVRPD 2,782 16,553 16,5530.564% 480 17,03385200 Mont San Dist 34 202 2020.007% 6 20885215 Summ San Dist 1,170 6,962 6,9620.237% 202 7,16385600 Mon Wtr Dist 8 48 480.002% 1 4985700 SMVWCD 1,109 6,599 6,5990.225% 191 6,79085800 SYRWCD 10 60 600.002% 2 6185810 SYRWCD, ID N 36 214 2140.007% 6 22086100 SBCAG 4,217 25,091 25,0910.855% 728 25,81987100 APCD 4,810 28,620 28,6200.976% 830 29,45090901 990 Prop 10 2,973 17,690 17,6900.603% 513 18,20399000 Dept 990 3,259 19,391 19,3910.661% 562 19,95499999 Other 135,251 804,752 804,75227.433% 23,339 828,091

493,019 2,933,496 2,933,496100.000% 81,603 3,015,098Subtotal

Direct Billed

493,019 2,933,496 2,933,496100.000% 81,603 3,015,098Total Allocated


Number of Transaction Lines ProcessedFIN General Ledger Transactions

105


106




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 2,865,612 481 4810.650% 48113000 Cnty Counsel 6,615,904 1,111 1,1111.500% 1,11152100 Land Maint 6,570,047 1,103 1,1031.490% 1,10363200 GS-Purchasing 704,339 118 1180.160% 4 12363300 GS-Fac Svcs 4,643,478 780 7801.053% 29 80964000 Human Resource 3,428,404 576 5760.777% 21 59765000 Treasurer 4,714,291 792 7921.069% 29 821


11000 BOS 2,178,603 366 3660.494% 14 37921100 DA 16,898,724 2,838 2,8383.832% 105 2,94321300 Child Supt Srvc 7,396,755 1,242 1,2421.677% 46 1,28822100 Prob Svcs 21,114,011 3,545 3,5454.788% 132 3,67722200 Prob Inst 12,462,041 2,093 2,0932.826% 78 2,17023000 Pub Defend 8,805,291 1,479 1,4791.997% 55 1,53331100 Fire 43,150,738 7,246 7,2469.786% 269 7,51532100 Sher-Coroner 53,826,960 9,038 9,03812.207% 336 9,37432200 Sher-Custody 26,923,746 4,521 4,5216.106% 168 4,68932230 Inmate Welfare 707,820 119 1190.161% 4 12341100 PHD 43,069,591 7,232 7,2329.767% 269 7,50141212 PHD-EMS 928,850 156 1560.211% 6 16241400 PHD-HS 225,263 38 380.051% 1 3941500 PHD-EHS 2,814,894 473 4730.638% 18 49041540 PHD-AS 2,406,303 404 4040.546% 15 41943000 ADMHS 23,845,741 4,004 4,0045.408% 149 4,15343100 ADMHS-MHSA 4,859,388 816 8161.102% 30 84643200 ADMHS-ADP 2,064,974 347 3470.468% 13 36044000 Soc Svcs 47,446,593 7,967 7,96710.760% 296 8,26344001 IHSS 620,192 104 1040.141% 4 10844900 DSS-ARRA 6,935 1 10.002% 151000 Ag Comm 2,930,181 492 4920.665% 18 51052371 PLCFD 2,982 1 10.001% 153100 P&D 8,290,229 1,392 1,3921.880% 52 1,44453500 P&D-Energy 781,507 131 1310.177% 5 13653600 P&D-B&S 3,318,841 557 5570.753% 21 57853641 P&D-Oil 260,503 44 440.059% 2 4554100 PW-Admin 1,761,375 296 2960.399% 11 30754210 PW-Roads 11,464,336 1,925 1,9252.600% 72 1,99754300 PW-Surveyor 1,540,252 259 2590.349% 10 26854410 PW-Flood 3,595,787 604 6040.815% 22 62654471 PW-Water 737,624 124 1240.167% 5 12854500 PW-SWM 7,939,765 1,333 1,3331.801% 50 1,38354560 PW-Lag San 1,541,958 259 2590.350% 10 269

107




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

55000 HCD 1,084,615 182 1820.246% 7 18962000 Clk-Rec-Assr 11,051,060 1,856 1,8562.506% 69 1,92563100 GS-Admin 1,777,794 299 2990.403% 11 31063420 GS-Work Comp 989,287 166 1660.224% 6 17263430 GS-Liability 361,417 61 610.082% 2 6363600 GS-Veh Ops 1,926,775 324 3240.437% 12 33663800 GS-Utilities 122,829 21 210.028% 1 2163921 GS-Repro 565,583 95 950.128% 4 9866000 ITD 1,392,069 234 2340.316% 9 24266100 ITD-ITS 3,331,567 559 5590.756% 21 58066200 ITD-Comm 1,091,743 183 1830.248% 7 19080100 Law Library 293,587 49 490.067% 2 5181000 SBC Retirement 1,932,498 324 3240.438% 12 33781500 LAFCO 17,061 3 30.004% 383270 Goleta Cem Dist 366,610 62 620.083% 2 6483290 Lompoc Cem Di 335,093 56 560.076% 2 5883630 CSFPD 6,274,318 1,054 1,0541.423% 39 1,09384160 MVMD 494,616 83 830.112% 3 8684400 CVRD 57,950 10 100.013% 1085100 IVRPD 864,774 145 1450.196% 5 15186100 SBCAG 2,343,466 393 3930.531% 15 40887100 APCD 5,577,145 936 9361.265% 35 97190901 990 Prop 10 1,507,081 253 2530.342% 9 26299000 Dept 990 1,658,071 278 2780.376% 10 28999999 Other 75,020 13 130.017% 13

440,952,856 74,042 74,042100.000% 2,650 76,692Subtotal

Direct Billed

440,952,856 74,042 74,042100.000% 2,650 76,692Total Allocated


Cost Plan Unit Salaries & Benefits-All UsersFIN Expenditure Ledger

108




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 2,865,612 2,101 2,1010.679% 2,10113000 Cnty Counsel 6,615,904 4,850 4,8501.567% 4,85052100 Land Maint 6,570,047 4,816 4,8161.556% 4,81663200 GS-Purchasing 704,339 516 5160.167% 16 53363300 GS-Fac Svcs 4,643,478 3,404 3,4041.100% 107 3,51164000 Human Resource 3,428,404 2,513 2,5130.812% 79 2,59265000 Treasurer 4,714,291 3,456 3,4561.116% 109 3,565


11000 BOS 2,178,603 1,597 1,5970.516% 50 1,64721100 DA 16,898,724 12,388 (3,930) 8,4584.001% 389 8,84821300 Child Supt Srvc 7,396,755 5,422 5,4221.751% 170 5,59322100 Prob Svcs 21,114,011 15,478 15,4785.000% 486 15,96522200 Prob Inst 12,462,041 9,136 9,1362.951% 287 9,42323000 Pub Defend 8,805,291 6,455 6,4552.085% 203 6,65831100 Fire 43,150,738 31,633 31,63310.218% 994 32,62732100 Sher-Coroner 53,826,960 39,460 39,46012.746% 1,240 40,70032200 Sher-Custody 26,923,746 19,738 19,7386.375% 620 20,35832230 Inmate Welfare 707,820 519 5190.168% 16 53541100 PHD 43,069,591 31,574 31,57410.198% 992 32,56641212 PHD-EMS 928,850 681 6810.220% 21 70241400 PHD-HS 225,263 165 1650.053% 5 17041500 PHD-EHS 2,814,894 2,064 2,0640.667% 65 2,12841540 PHD-AS 2,406,303 1,764 1,7640.570% 55 1,81943000 ADMHS 23,845,741 17,481 17,4815.646% 549 18,03043100 ADMHS-MHSA 4,859,388 3,562 3,5621.151% 112 3,67443200 ADMHS-ADP 2,064,974 1,514 1,5140.489% 48 1,56144000 Soc Svcs 47,446,593 34,783 34,78311.235% 1,093 35,87544001 IHSS 620,192 455 4550.147% 14 46944900 DSS-ARRA 6,935 5 50.002% 551000 Ag Comm 2,930,181 2,148 2,1480.694% 67 2,21653100 P&D 8,290,229 6,077 6,0771.963% 191 6,26853500 P&D-Energy 781,507 573 5730.185% 18 59153600 P&D-B&S 3,318,841 2,433 2,4330.786% 76 2,50953641 P&D-Oil 260,503 191 1910.062% 6 19754100 PW-Admin 1,761,375 1,291 1,2910.417% 41 1,33254210 PW-Roads 11,464,336 8,404 8,4042.715% 264 8,66854300 PW-Surveyor 1,540,252 1,129 1,1290.365% 35 1,16554410 PW-Flood 3,595,787 2,636 2,6360.851% 83 2,71954471 PW-Water 737,624 541 5410.175% 17 55854500 PW-SWM 7,939,765 5,821 5,8211.880% 183 6,00354560 PW-Lag San 1,541,958 1,130 1,1300.365% 36 1,16655000 HCD 1,084,615 795 7950.257% 25 820

109




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

62000 Clk-Rec-Assr 11,051,060 8,101 8,1012.617% 255 8,35663100 GS-Admin 1,777,794 1,303 1,3030.421% 41 1,34463420 GS-Work Comp 989,287 725 7250.234% 23 74863430 GS-Liability 361,417 265 2650.086% 8 27363600 GS-Veh Ops 1,926,775 1,413 1,4130.456% 44 1,45763800 GS-Utilities 122,829 90 900.029% 3 9363921 GS-Repro 565,583 415 4150.134% 13 42866000 ITD 1,392,069 1,021 1,0210.330% 32 1,05366100 ITD-ITS 3,331,567 2,442 2,4420.789% 77 2,51966200 ITD-Comm 1,091,743 800 8000.259% 25 82590901 990 Prop 10 1,507,081 1,105 1,1050.357% 35 1,14099000 Dept 990 1,658,071 1,216 1,2160.393% 38 1,254

422,317,736 309,597 (3,930) 305,667100.000% 9,357 315,025Subtotal

Direct Billed 3,930 3,930 3,930

422,317,736 309,597 309,597100.000% 9,357 318,955Total Allocated



110




Detail Allocation for 08 Internal Audit-Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

25001 Grand Jury 482 551 5510.240% 18 56932100 Sher-Coroner 10,768 12,312 12,3125.364% 391 12,70432200 Sher-Custody 5,386 6,159 6,1592.683% 196 6,35432230 Inmate Welfare 142 162 1620.071% 5 16743000 ADMHS 45,529 52,062 52,06222.681% 1,655 53,71643100 ADMHS-MHSA 9,278 10,609 10,6094.622% 337 10,94743200 ADMHS-ADP 7,266 8,309 8,3093.620% 264 8,57353500 P&D-Energy 1,674 1,914 1,9140.834% 61 1,97554210 PW-Roads 1,151 1,316 1,3160.573% 42 1,35762000 Clk-Rec-Assr 5,270 6,026 6,0262.625% 192 6,21881000 SBC Retirement 2,465 2,818 2,8181.228% 90 2,90883260 Carp Cem Dist 12,112 13,849 (4,000) 9,8496.034% 440 10,29083280 Guadalupe Cem 10,557 12,072 (2,500) 9,5725.259% 384 9,95583300 LA Cem Dist 6,290 7,192 7,1923.133% 229 7,42183310 Oak Hill Cem D 16,465 18,827 (3,500) 15,3278.202% 598 15,92683465 Casmalia CSD 9,916 11,339 (1,500) 9,8394.940% 360 10,19983630 CSFPD 27,516 31,464 (5,000) 26,46413.707% 1,000 27,46483650 MFPD 19,226 21,984 (5,500) 16,4849.577% 699 17,18384400 CVRD 9,178 10,495 (1,500) 8,9954.572% 334 9,32984500 CRCD 68 78 780.034% 2 81

200,737 229,538 (23,500) 206,038100.000% 7,295 213,333Subtotal

Direct Billed 23,500 23,500 23,500

200,737 229,538 229,538100.000% 7,295 236,833Total Allocated



111


112




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 21 4,230 4,2300.456% 4,23013000 Cnty Counsel 49 9,886 9,8861.067% 9,88652100 Land Maint 136 27,290 27,2902.945% 27,29063200 GS-Purchasing 12 2,401 2,4010.259% 62 2,46363300 GS-Fac Svcs 57 11,421 11,4211.232% 294 11,71564000 Human Resource 38 7,702 7,7020.831% 198 7,90165000 Treasurer 49 9,805 9,8051.058% 252 10,058


11000 BOS 23 4,711 4,7110.508% 121 4,83221100 DA 141 28,303 28,3033.054% 728 29,03121300 Child Supt Srvc 98 19,749 19,7492.131% 508 20,25722100 Prob Svcs 287 57,627 57,6276.218% 1,483 59,10922200 Prob Inst 192 38,672 38,6724.173% 995 39,66723000 Pub Defend 73 14,615 14,6151.577% 376 14,99231100 Fire 296 59,456 59,4566.416% 1,530 60,98632100 Sher-Coroner 462 92,892 92,89210.024% 2,390 95,28332200 Sher-Custody 288 57,992 57,9926.258% 1,492 59,48432230 Inmate Welfare 14 2,802 2,8020.302% 72 2,87441100 PHD 538 108,230 108,23011.679% 2,785 111,01541212 PHD-EMS 10 1,923 1,9230.207% 49 1,97241400 PHD-HS 2 453 4530.049% 12 46441500 PHD-EHS 31 6,308 6,3080.681% 162 6,47041540 PHD-AS 33 6,623 6,6230.715% 170 6,79343000 ADMHS 259 52,182 52,1825.631% 1,343 53,52443100 ADMHS-MHSA 52 10,376 10,3761.120% 267 10,64343200 ADMHS-ADP 24 4,738 4,7380.511% 122 4,86044000 Soc Svcs 642 129,061 129,06113.926% 3,321 132,38144001 IHSS 8 1,696 1,6960.183% 44 1,74044900 DSS-ARRA 0 23 230.003% 1 2451000 Ag Comm 33 6,565 6,5650.708% 169 6,73452371 PLCFD 0 4 40.000% 453100 P&D 78 15,666 15,6661.690% 403 16,06953500 P&D-Energy 8 1,608 1,6080.173% 41 1,64953600 P&D-B&S 34 6,872 6,8720.742% 177 7,04953641 P&D-Oil 3 603 6030.065% 16 61954100 PW-Admin 15 3,017 3,0170.326% 78 3,09554210 PW-Roads 127 25,600 25,6002.762% 659 26,25954300 PW-Surveyor 16 3,287 3,2870.355% 85 3,37154410 PW-Flood 39 7,883 7,8830.851% 203 8,08554471 PW-Water 8 1,651 1,6510.178% 42 1,69454500 PW-SWM 94 18,906 18,9062.040% 486 19,39354560 PW-Lag San 16 3,210 3,2100.346% 83 3,293

113




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

55000 HCD 11 2,293 2,2930.247% 59 2,35262000 Clk-Rec-Assr 124 24,862 24,8622.683% 640 25,50263100 GS-Admin 17 3,434 3,4340.371% 88 3,52263420 GS-Work Comp 10 2,023 2,0230.218% 52 2,07563430 GS-Liability 3 603 6030.065% 16 61863600 GS-Veh Ops 22 4,387 4,3870.473% 113 4,50063800 GS-Utilities 1 201 2010.022% 5 20663921 GS-Repro 14 2,719 2,7190.293% 70 2,78966000 ITD 12 2,326 2,3260.251% 60 2,38666100 ITD-ITS 26 5,175 5,1750.558% 133 5,30866200 ITD-Comm 10 2,011 2,0110.217% 52 2,06381000 SBC Retirement 20 4,067 4,0670.439% 105 4,17290901 990 Prop 10 15 3,112 3,1120.336% 80 3,19299000 Dept 990 17 3,357 3,3570.362% 86 3,44499999 Other 1 131 1310.014% 3 134

4,608 926,740 926,740100.000% 22,781 949,521Subtotal

Direct Billed

4,608 926,740 926,740100.000% 22,781 949,521Total Allocated


Average number of employees - all usersFIN Labor Transaction Ledger

114



Total Direct Identify Financial Reporting



Customer Support

Allocation Summary for 61000 Auditor-Controller

22-Jan-10

25,066 327 4,734 154 12,992 37911000 BOS36,163 12,121 6,054 597 10,579 48112000 Cnty Exec49,604 12,628 13,976 149 7,003 1,11113000 Cnty Counsel

104,536 4,058 36,717 2,313 20,627 2,94321100 DA60,267 1,461 16,071 2,004 13,592 1,28821300 Child Supt Srvc

172,915 3,038 45,876 2,158 43,091 3,67722100 Prob Svcs117,311 92 27,077 463 38,419 2,17022200 Prob Inst

55,075 3,649 19,132 540 8,572 1,53323000 Pub Defend7,181 6,61225001 Grand Jury

23,652 6,840 771 16,04125002 Ct 0069 Svs943 94325003 Ct 5901 Svs

267,048 3,380 93,756 848 67,937 7,51531100 Fire452,508 4,594 116,953 19,118 153,782 9,37432100 Sher-Coroner206,488 2,298 58,499 2,929 51,877 4,68932200 Sher-Custody

11,743 60 1,538 1,002 5,443 12332230 Inmate Welfare479,289 6,594 93,580 8,403 219,631 7,50141100 PHD

1,004 1,00441201 PHD-CHIP15,301 123 2,018 925 9,398 16241212 PHD-EMS

9,410 30 489 8,217 3941400 PHD-HS30,148 373 6,116 463 14,107 49041500 PHD-EHS73,411 319 5,228 385 58,447 41941540 PHD-AS

3,178 3,17841814 PHD-TSAC86 8641900 PHD-ARRA

390,402 125,771 51,811 2,467 80,929 4,15343000 ADMHS83,481 25,630 10,558 231 20,952 84643100 ADMHS-MHSA82,836 39,163 4,487 77 23,756 36043200 ADMHS-ADP

453,493 5,997 103,090 3,469 164,417 8,26344000 Soc Svcs6,848 1,348 3,184 10844001 IHSS

266 15 220 144900 DSS-ARRA29,724 977 6,367 1,850 11,070 51051000 Ag Comm

160,614 4,650 13,880 6,712 102,163 1,10352100 Land Maint641 232 404 152371 PLCFD

112,535 6,903 18,013 1,233 62,604 1,44453100 P&D26,875 18,150 8,72553460 990-RDA IV19,812 651 1,698 77 13,035 13653500 P&D-Energy52,084 2,764 7,211 540 31,434 57853600 P&D-B&S

3,426 217 566 1,782 4553641 P&D-Oil22,208 544 3,827 1,079 12,025 30754100 PW-Admin

237,558 18,413 24,909 18,655 137,300 1,99754210 PW-Roads1,816 77 1,73954221 GS-Airports

20,097 476 3,347 848 10,623 26854300 PW-Surveyor102,726 1,342 7,813 5,088 77,053 62654410 PW-Flood

10,387 460 1,603 5,945 12854471 PW-Water

115





Payroll


22-Jan-10

1,647 4,83211000 BOS2,101 4,23012000 Cnty Exec4,850 9,88613000 Cnty Counsel8,848 29,03121100 DA5,593 20,25721300 Child Supt Srvc

15,965 59,10922100 Prob Svcs9,423 39,66722200 Prob Inst6,658 14,99223000 Pub Defend

56925001 Grand Jury25002 Ct 0069 Svs25003 Ct 5901 Svs

32,627 60,98631100 Fire40,700 12,704 95,28332100 Sher-Coroner20,358 6,354 59,48432200 Sher-Custody

535 167 2,87432230 Inmate Welfare32,566 111,01541100 PHD

41201 PHD-CHIP702 1,97241212 PHD-EMS170 46441400 PHD-HS

2,128 6,47041500 PHD-EHS1,819 6,79341540 PHD-AS

41814 PHD-TSAC41900 PHD-ARRA

18,030 53,716 53,52443000 ADMHS3,674 10,947 10,64343100 ADMHS-MHSA1,561 8,573 4,86043200 ADMHS-ADP

35,875 132,38144000 Soc Svcs469 1,74044001 IHSS

5 2444900 DSS-ARRA2,216 6,73451000 Ag Comm4,816 27,29052100 Land Maint

452371 PLCFD6,268 16,06953100 P&D

53460 990-RDA IV591 1,975 1,64953500 P&D-Energy

2,509 7,04953600 P&D-B&S197 61953641 P&D-Oil

1,332 3,09554100 PW-Admin8,668 1,357 26,25954210 PW-Roads

54221 GS-Airports1,165 3,37154300 PW-Surveyor2,719 8,08554410 PW-Flood

558 1,69454471 PW-Water

116






Customer Support


22-Jan-10

2,532 77 2,45554478 PW-Proj Clnwtr126,492 4,449 17,251 12,488 65,524 1,38354500 PW-SWM

33,153 3,612 3,350 3,854 17,609 26954560 PW-Lag San17,830 5,428 2,357 231 6,453 18955000 HCD

2,094 2,09455200 HCD-AH992 99255300 HCD-Home Prog196 19655400 HCD-OCFD

2,125 2,12555600 HCD-CDBG131,389 10,423 24,011 6,475 48,479 1,92562000 Clk-Rec-Assr

21,730 5,853 3,863 1,927 4,910 31063100 GS-Admin8,627 2,319 1,530 540 1,120 12363200 GS-Purchasing

106,854 15,829 10,089 540 64,361 80963300 GS-Fac Svcs649 64963410 GS-Med Mal

19,827 3,257 2,149 11,425 17263420 GS-Work Comp8,017 1,190 785 5,088 6363430 GS-Liability

44,746 9,049 4,186 25,219 33663600 GS-Veh Ops23,235 404 267 22,244 2163800 GS-Utilities19,840 1,862 1,229 13,433 9863921 GS-Repro33,226 4,895 7,449 1,079 8,712 59764000 Human Resources

196 19664332 HR-Unemp SI1,022 1,02264333 HR-Dent SI

54,581 9,512 10,243 1,310 19,072 82165000 Treasurer13,110 981 3,025 617 4,806 24266000 ITD29,798 2,349 7,239 771 11,033 58066100 ITD-ITS21,135 770 2,372 14,915 19066200 ITD-Comm

7,202 429 6,723 5180100 Law Library48,406 14,876 26,113 33781000 SBC Retirement

2,454 177 2,27881100 SBC OPEB7,246 5,308 1,935 381500 LAFCO

260 64 19683210 SM Pub Airport22,908 4,634 7,98483260 Carp Cem Dist11,066 1,573 9,429 6483270 Goleta Cem Dist23,909 4,617 9,33783280 Guadalupe Cem D12,715 3,350 9,306 5883290 Lompoc Cem Dist13,195 3,086 2,68883300 LA Cem Dist27,996 3,309 8,76183310 Oak Hill Cem D16,764 1,195 15,57083320 SM Cem Dist12,889 2,69083465 Casmalia CSD

64 6483475 Cuyama CSD138 64 7383516 Los Alamos CSD493 64 42983546 MH CSD162 64 9883566 SY CSD

64 6483602 VV CSD

117





Payroll


22-Jan-10

54478 PW-Proj Clnwtr6,003 19,39354500 PW-SWM1,166 3,29354560 PW-Lag San

820 2,35255000 HCD55200 HCD-AH55300 HCD-Home Prog55400 HCD-OCFD55600 HCD-CDBG

8,356 6,218 25,50262000 Clk-Rec-Assr1,344 3,52263100 GS-Admin

533 2,46363200 GS-Purchasing3,511 11,71563300 GS-Fac Svcs

63410 GS-Med Mal748 2,07563420 GS-Work Comp273 61863430 GS-Liability

1,457 4,50063600 GS-Veh Ops93 20663800 GS-Utilities

428 2,78963921 GS-Repro2,592 7,90164000 Human Resources

64332 HR-Unemp SI64333 HR-Dent SI

3,565 10,05865000 Treasurer1,053 2,38666000 ITD2,519 5,30866100 ITD-ITS

825 2,06366200 ITD-Comm80100 Law Library

2,908 4,17281000 SBC Retirement81100 SBC OPEB81500 LAFCO83210 SM Pub Airport

10,29083260 Carp Cem Dist83270 Goleta Cem Dist

9,95583280 Guadalupe Cem D83290 Lompoc Cem Dist

7,42183300 LA Cem Dist15,92683310 Oak Hill Cem D

83320 SM Cem Dist10,19983465 Casmalia CSD

83475 Cuyama CSD83516 Los Alamos CSD83546 MH CSD83566 SY CSD83602 VV CSD

118






Customer Support


22-Jan-10

64,155 6,020 29,578 1,09383630 CSFPD39,452 3,699 18,57083650 MFPD

125 64 6183750 Lompoc HCD138 64 7383817 Embarcadero MID

64 6484000 Goleta West San187 64 12284090 SB MTD

7,204 64 7,053 8684160 MVMD18,555 4,808 4,408 1084400 CVRD10,321 4,259 5,98284500 CRCD

162 64 9884560 Carp San Dist187 64 12284640 Goleta SD

26,395 9,212 17,033 15185100 IVRPD272 64 20885200 Mont San Dist

7,228 64 7,16385215 Summ San Dist64 6485410 CVWD64 6485506 Goleta Wtr Dist

113 64 4985600 Mon Wtr Dist10,518 3,728 6,79085700 SMVWCD

125 64 6185800 SYRWCD285 64 22085810 SYRWCD, ID No1

26,291 64 25,819 40886100 SBCAG30,890 469 29,450 97187100 APCD30,859 4,634 3,275 154 18,203 26290901 990 Prop 1038,013 1,531 3,603 7,940 19,954 28999000 Dept 990

845,865 4,830 12,797 828,091 1399999 Other97,193 69,763DirectBilled

6,206,205Total Allocated 556,050 916,631 136,425 3,015,098 76,692

119





Payroll


22-Jan-10

27,46483630 CSFPD17,18383650 MFPD

83750 Lompoc HCD83817 Embarcadero MID84000 Goleta West San84090 SB MTD84160 MVMD

9,32984400 CVRD8184500 CRCD

84560 Carp San Dist84640 Goleta SD85100 IVRPD85200 Mont San Dist85215 Summ San Dist85410 CVWD85506 Goleta Wtr Dist85600 Mon Wtr Dist85700 SMVWCD85800 SYRWCD85810 SYRWCD, ID No186100 SBCAG87100 APCD

1,140 3,19290901 990 Prop 101,254 3,44499000 Dept 990

13499999 Other3,930 23,500DirectBilled

318,955Total Allocated 236,833 949,521

120


121



PURCHASING

ALLOCATION DETAIL

122

123


Schedule 07.100

Purchasing & Mail Courier [Cost Center 63200]

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

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

124

Costs to be allocated for 63200 General Services-Purchasing



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Salaries and Benefits 704,339 704,339Services and Supplies 122,161 122,161Operating Transfers 1,697 1,697Intrafund Trfs(+) 188,312 188,312




00001 Eq Use Allow 3,005 3,00500002 Str Use Allow 12,716 12,71612000 Cnty Exec 3,493 746 4,24013000 Cnty Counsel 4,393 112 4,50552100 Land Maint 2,178 78 2,25661000 Aud-Cont 8,378 249 8,62763300 GS-Fac Svcs 45,872 45,87264000 Human Resources 10,074 10,07465000 Treasurer 226 226


Auction sales (292) (292)

(292) 0 (292)Total Cost Adjustments


125

Functional Costs for 63200 General Services-Purchasing




Surplus Property

Mail Courier Procurement General Government

22-Jan-10

Departmental Expenditures:Salaries and Benefits 704,339 28,343 232,320 439,523 4,153Services and Supplies 122,161 768 69,726 51,666Operating Transfers 1,697 1,697Intrafund Trfs(+) 188,312 83,696 104,616

1,016,509 29,111 385,742 597,502 4,153Total ExpendituresCost Adjustments:

Deductions (1,697) (1,697)Auction sales (292) (292)

1,014,520 29,111 385,450 595,806 4,153Total Functional CostsFirst Addition/Reallocation

First Addition-Others 34,164 34,164First Admin Reallocation (34,164) 1,375 11,269 21,319 201

1,048,684 30,486 396,719 617,125 4,355Total First AllocationSecond Addition/Reallocation

Second Addition-Others 57,357 57,357Second Admin Reallocation (57,357) 2,308 18,919 35,792 338

1,106,041 32,794 415,638 652,917 4,693Total Allocated

126

63200 General Services-Purchasing



Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 8 136 1360.445% 13613000 Cnty Counsel 2 34 340.111% 3452100 Land Maint 90 1,527 1,5275.008% 1,52761000 Aud-Cont 31 526 5261.725% 52663300 GS-Fac Svcs 7 119 1190.390% 10 12864000 Human Resource 14 238 2380.779% 19 25765000 Treasurer 17 288 2880.946% 24 312


11000 BOS 2 34 340.111% 3 3721100 DA 30 509 5091.669% 42 55121300 Child Supt Srvc 26 441 4411.447% 36 47722100 Prob Svcs 28 475 4751.558% 39 51422200 Prob Inst 6 102 1020.334% 8 11023000 Pub Defend 7 119 1190.390% 10 12825002 Ct 0069 Svs 10 170 1700.556% 14 18431100 Fire 11 187 1870.612% 15 20232100 Sher-Coroner 248 4,207 4,20713.801% 344 4,55132200 Sher-Custody 38 645 6452.115% 53 69732230 Inmate Welfare 13 221 2210.723% 18 23941100 PHD 109 1,849 1,8496.066% 151 2,00041212 PHD-EMS 12 204 2040.668% 17 22041500 PHD-EHS 6 102 1020.334% 8 11041540 PHD-AS 5 85 850.278% 7 9243000 ADMHS 32 543 5431.781% 44 58743100 ADMHS-MHSA 3 51 510.167% 4 5543200 ADMHS-ADP 1 17 170.056% 1 1844000 Soc Svcs 45 763 7632.504% 62 82651000 Ag Comm 24 407 4071.336% 33 44053100 P&D 16 271 2710.890% 22 29453500 P&D-Energy 1 17 170.056% 1 1853600 P&D-B&S 7 119 1190.390% 10 12854100 PW-Admin 14 238 2380.779% 19 25754210 PW-Roads 242 4,106 4,10613.467% 335 4,44154221 GS-Airports 1 17 170.056% 1 1854300 PW-Surveyor 11 187 1870.612% 15 20254410 PW-Flood 66 1,120 1,1203.673% 91 1,21154478 PW-Proj Clnwtr 1 17 170.056% 1 1854500 PW-SWM 162 2,748 2,7489.015% 224 2,97354560 PW-Lag San 50 848 8482.782% 69 91855000 HCD 3 51 510.167% 4 5562000 Clk-Rec-Assr 84 1,425 1,4254.674% 116 1,54163100 GS-Admin 25 424 4241.391% 35 459

127




Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

66000 ITD 8 136 1360.445% 11 14766100 ITD-ITS 10 170 1700.556% 14 18490901 990 Prop 10 2 34 340.111% 3 3799000 Dept 990 103 1,747 1,7475.732% 143 1,89099999 Other 166 2,816 2,8169.238% 230 3,046

1,797 30,486 30,486100.000% 2,308 32,794Subtotal

Direct Billed

1,797 30,486 30,486100.000% 2,308 32,794Total Allocated


Number of Equipment Capital AssetsCapital Asset Inventory System

128




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 14 1,824 1,8240.460% 1,82413000 Cnty Counsel 7 912 9120.230% 91252100 Land Maint 128 16,611 16,6114.187% 16,61161000 Aud-Cont 7 912 9120.230% 91263300 GS-Fac Svcs 47 6,058 6,0581.527% 304 6,36364000 Human Resource 54 6,970 6,9701.757% 350 7,32165000 Treasurer 36 4,625 4,6251.166% 232 4,858


11000 BOS 121 15,765 15,7653.974% 792 16,55721100 DA 108 14,071 14,0713.547% 707 14,77821300 Child Supt Srvc 53 6,840 6,8401.724% 344 7,18422100 Prob Svcs 105 13,680 13,6803.448% 687 14,36722200 Prob Inst 81 10,553 10,5532.660% 530 11,08323000 Pub Defend 108 14,071 14,0713.547% 707 14,77825000 Court Ops 137 17,784 17,7844.483% 894 18,67825001 Grand Jury 23 2,931 2,9310.739% 147 3,07931100 Fire 195 25,406 25,4066.404% 1,277 26,68232100 Sher-Coroner 103 13,367 13,3673.369% 672 14,03941100 PHD 272 35,372 35,3728.916% 1,778 37,15041500 PHD-EHS 29 3,713 3,7130.936% 187 3,90041540 PHD-AS 64 8,325 8,3252.099% 418 8,74443000 ADMHS 81 10,553 10,5532.660% 530 11,08344000 Soc Svcs 110 14,266 14,2663.596% 717 14,98351000 Ag Comm 81 10,553 10,5532.660% 530 11,08353100 P&D 7 912 9120.230% 46 95853600 P&D-B&S 64 8,338 8,3382.102% 419 8,75753641 P&D-Oil 29 3,713 3,7130.936% 187 3,90054100 PW-Admin 36 4,625 4,6251.166% 232 4,85854210 PW-Roads 141 18,305 18,3054.614% 920 19,22554300 PW-Surveyor 7 912 9120.230% 46 95854410 PW-Flood 93 12,051 12,0513.038% 606 12,65754471 PW-Water 36 4,625 4,6251.166% 232 4,85854500 PW-SWM 75 9,771 9,7712.463% 491 10,26254560 PW-Lag San 29 3,713 3,7130.936% 187 3,90055000 HCD 14 1,824 1,8240.460% 92 1,91662000 Clk-Rec-Assr 109 14,201 14,2013.580% 714 14,91563100 GS-Admin 67 8,664 8,6642.184% 435 9,09963420 GS-Work Comp 24 3,127 3,1270.788% 157 3,28463430 GS-Liability 24 3,127 3,1270.788% 157 3,28463600 GS-Veh Ops 24 3,127 3,1270.788% 157 3,28463921 GS-Repro 14 1,824 1,8240.460% 92 1,91666000 ITD 14 1,824 1,8240.460% 92 1,916

129




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

80100 Law Library 29 3,713 3,7130.936% 187 3,90081000 SBC Retirement 24 3,127 3,1270.788% 157 3,28486100 SBCAG 24 3,127 3,1270.788% 157 3,28487100 APCD 24 3,127 3,1270.788% 157 3,28490901 990 Prop 10 53 6,840 6,8401.724% 344 7,18499000 Dept 990 23 2,931 2,9310.739% 147 3,07999999 Other 108 14,006 14,0063.530% 704 14,710

3,045 396,719 396,719100.000% 18,919 415,638Subtotal

Direct Billed

3,045 396,719 396,719100.000% 18,919 415,638Total Allocated


Average minutes per delivery by mail routeDaily Mail Routes

130




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 6 520 5200.084% 52013000 Cnty Counsel 16 1,388 1,3880.225% 1,38852100 Land Maint 425 36,863 36,8635.973% 36,86361000 Aud-Cont 17 1,475 1,4750.239% 1,47563300 GS-Fac Svcs 491 42,587 42,5876.901% 2,642 45,23064000 Human Resource 101 8,760 8,7601.420% 544 9,30465000 Treasurer 26 2,255 2,2550.365% 140 2,395


11000 BOS 5 434 4340.070% 27 46121100 DA 38 3,296 3,2960.534% 204 3,50021300 Child Supt Srvc 47 4,077 4,0770.661% 253 4,33022100 Prob Svcs 103 8,934 8,9341.448% 554 9,48822200 Prob Inst 75 6,505 6,5051.054% 404 6,90923000 Pub Defend 3 260 2600.042% 16 27631100 Fire 168 14,572 14,5722.361% 904 15,47632100 Sher-Coroner 263 22,811 22,8113.696% 1,415 24,22732200 Sher-Custody 96 8,327 8,3271.349% 517 8,84332230 Inmate Welfare 28 2,429 2,4290.394% 151 2,57941100 PHD 736 63,837 63,83710.344% 3,961 67,79841201 PHD-CHIP 9 781 7810.126% 48 82941212 PHD-EMS 48 4,163 4,1630.675% 258 4,42241400 PHD-HS 120 10,408 10,4081.687% 646 11,05441500 PHD-EHS 15 1,301 1,3010.211% 81 1,38241540 PHD-AS 71 6,158 6,1580.998% 382 6,54041814 PHD-TSAC 24 2,082 2,0820.337% 129 2,21143000 ADMHS 262 22,725 22,7253.682% 1,410 24,13543100 ADMHS-MHSA 11 954 9540.155% 59 1,01343200 ADMHS-ADP 108 9,367 9,3671.518% 581 9,94944000 Soc Svcs 729 63,230 63,23010.246% 3,923 67,15344001 IHSS 19 1,648 1,6480.267% 102 1,75044900 DSS-ARRA 6 520 5200.084% 32 55351000 Ag Comm 55 4,770 4,7700.773% 296 5,06653100 P&D 137 11,883 11,8831.926% 737 12,62053460 990-RDA IV 71 6,158 6,1580.998% 382 6,54053500 P&D-Energy 28 2,429 2,4290.394% 151 2,57953600 P&D-B&S 6 520 5200.084% 32 55353641 P&D-Oil 6 520 5200.084% 32 55354100 PW-Admin 50 4,337 4,3370.703% 269 4,60654210 PW-Roads 562 48,745 48,7457.899% 3,024 51,77054300 PW-Surveyor 18 1,561 1,5610.253% 97 1,65854410 PW-Flood 191 16,567 16,5672.684% 1,028 17,59454471 PW-Water 41 3,556 3,5560.576% 221 3,777

131




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

54478 PW-Proj Clnwtr 17 1,475 1,4750.239% 91 1,56654500 PW-SWM 532 46,143 46,1437.477% 2,863 49,00654560 PW-Lag San 177 15,352 15,3522.488% 953 16,30555000 HCD 42 3,643 3,6430.590% 226 3,86955400 HCD-OCFD 3 260 2600.042% 16 27662000 Clk-Rec-Assr 73 6,332 6,3321.026% 393 6,72563100 GS-Admin 12 1,041 1,0410.169% 65 1,10563420 GS-Work Comp 18 1,561 1,5610.253% 97 1,65863430 GS-Liability 3 260 2600.042% 16 27663600 GS-Veh Ops 83 7,199 7,1991.167% 447 7,64663800 GS-Utilities 6 520 5200.084% 32 55363921 GS-Repro 44 3,816 3,8160.618% 237 4,05364333 HR-Dent SI 3 260 2600.042% 16 27666000 ITD 16 1,388 1,3880.225% 86 1,47466100 ITD-ITS 87 7,546 7,5461.223% 468 8,01466200 ITD-Comm 59 5,117 5,1170.829% 318 5,43587100 APCD 89 7,719 7,7191.251% 479 8,19890901 990 Prop 10 123 10,668 10,6681.729% 662 11,33099000 Dept 990 109 9,454 9,4541.532% 587 10,04199999 Other 388 33,653 33,6535.453% 2,088 35,741

7,115 617,125 617,125100.000% 35,792 652,917Subtotal

Direct Billed

7,115 617,125 617,125100.000% 35,792 652,917Total Allocated


Number of documents processed, weightedPurchasing Plus & FIN Trans Register

132



Total Surplus Property

Mail Courier Procurement

Allocation Summary for 63200 General Services-Purchasing

22-Jan-10

17,054 37 16,557 46111000 BOS2,480 136 1,824 52012000 Cnty Exec2,334 34 912 1,38813000 Cnty Counsel

18,829 551 14,778 3,50021100 DA11,990 477 7,184 4,33021300 Child Supt Srvc24,369 514 14,367 9,48822100 Prob Svcs18,102 110 11,083 6,90922200 Prob Inst15,183 128 14,778 27623000 Pub Defend18,678 18,67825000 Court Ops

3,079 3,07925001 Grand Jury184 18425002 Ct 0069 Svs

42,360 202 26,682 15,47631100 Fire42,817 4,551 14,039 24,22732100 Sher-Coroner

9,541 697 8,84332200 Sher-Custody2,818 239 2,57932230 Inmate Welfare

106,948 2,000 37,150 67,79841100 PHD829 82941201 PHD-CHIP

4,642 220 4,42241212 PHD-EMS11,054 11,05441400 PHD-HS

5,392 110 3,900 1,38241500 PHD-EHS15,376 92 8,744 6,54041540 PHD-AS

2,211 2,21141814 PHD-TSAC35,805 587 11,083 24,13543000 ADMHS

1,068 55 1,01343100 ADMHS-MHSA9,967 18 9,94943200 ADMHS-ADP

82,962 826 14,983 67,15344000 Soc Svcs1,750 1,75044001 IHSS

553 55344900 DSS-ARRA16,590 440 11,083 5,06651000 Ag Comm55,001 1,527 16,611 36,86352100 Land Maint13,871 294 958 12,62053100 P&D

6,540 6,54053460 990-RDA IV2,598 18 2,57953500 P&D-Energy9,438 128 8,757 55353600 P&D-B&S4,452 3,900 55353641 P&D-Oil9,720 257 4,858 4,60654100 PW-Admin

75,436 4,441 19,225 51,77054210 PW-Roads18 1854221 GS-Airports

2,818 202 958 1,65854300 PW-Surveyor31,463 1,211 12,657 17,59454410 PW-Flood

8,634 4,858 3,77754471 PW-Water1,584 18 1,56654478 PW-Proj Clnwtr

62,242 2,973 10,262 49,00654500 PW-SWM

133



Total Surplus Property

Mail Courier Procurement

Allocation Summary for 63200 General Services-Purchasing

22-Jan-10

21,122 918 3,900 16,30554560 PW-Lag San5,840 55 1,916 3,86955000 HCD

276 27655400 HCD-OCFD2,912 526 912 1,47561000 Aud-Cont

23,181 1,541 14,915 6,72562000 Clk-Rec-Assr10,664 459 9,099 1,10563100 GS-Admin51,721 128 6,363 45,23063300 GS-Fac Svcs

4,942 3,284 1,65863420 GS-Work Comp3,560 3,284 27663430 GS-Liability

10,930 3,284 7,64663600 GS-Veh Ops553 55363800 GS-Utilities

5,969 1,916 4,05363921 GS-Repro16,881 257 7,321 9,30464000 Human Resources

276 27664333 HR-Dent SI7,565 312 4,858 2,39565000 Treasurer3,536 147 1,916 1,47466000 ITD8,198 184 8,01466100 ITD-ITS5,435 5,43566200 ITD-Comm3,900 3,90080100 Law Library3,284 3,28481000 SBC Retirement3,284 3,28486100 SBCAG

11,482 3,284 8,19887100 APCD18,551 37 7,184 11,33090901 990 Prop 1015,010 1,890 3,079 10,04199000 Dept 99053,497 3,046 14,710 35,74199999 Other

1,101,348Total Allocated 32,794 415,638 652,917

134


135



FACILITIES MANAGEMENT

ALLOCATION DETAIL

136

137


Schedule 08.100

Facilities Management [Cost Center 63300]

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

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

138

Costs to be allocated for 63300 General Services-Facilities Services



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Salaries and Benefits 4,643,478 4,643,478Services and Supplies 6,383,940 6,383,940Operating Transfers 2,874,865 2,874,865Fixed Assets 68,530 68,530Intrafund Trfs(+) 1,002,256 1,002,256


N/A: Operating Transfers (2,874,865) (2,874,865)N/A: Fixed Assets (68,530) (68,530)

(2,943,395) 0 (2,943,395)Total DeductionsAllocated Additions:

00001 Eq Use Allow 31,307 31,30700002 Str Use Allow 175,116 175,11612000 Cnty Exec 23,031 4,918 27,95013000 Cnty Counsel 52,380 1,334 53,71452100 Land Maint 35,696 1,275 36,97161000 Aud-Cont 103,799 3,055 106,85463200 GS-Purchasing 48,764 2,956 51,72164000 Human Resources 43,451 43,45165000 Treasurer 4,516 4,516


Badge & card reimb (1,590) (1,590)Contract Cancellation (1,088) (1,088)Duplicate pymnt refund (310) (310)Labor & SS from 02,03 to 01 (406,294) (406,294)Labor & SS to 01 from 02,03 406,294 406,294Lompoc Vets (9,910) (9,910)Lost card replacement (40) (40)Maintenance cost has been capitalized (2,252,923) (2,252,923)Parking during filming (660) (660)Recycled material (271) (271)Reimb for inv modulars (588) (588)Reimb for water loss (56,160) (56,160)Rents CH events (47,962) (47,962)

(2,371,501) 0 (2,371,501)Total Cost Adjustments


139


140

Functional Costs for 63300 General Services-Facilities Services




Building Maintenance

Direct Identify - Bldg

Charges

Real Property Special Projects

22-Jan-10

Departmental Expenditures:Salaries and Benefits 4,643,478 3,323,186 598,834 700,727Services and Supplies 6,383,940 5,952,378 345,812 65,393Operating Transfers 2,874,865 368,875 2,505,990Fixed Assets 68,530Intrafund Trfs(+) 1,002,256 815,612 61,100 125,544

14,973,069 10,091,176 1,374,621 3,397,654Total ExpendituresCost Adjustments:

Deductions (2,943,395) (368,875) (2,505,990)Lompoc Vets (9,910) (9,910)Adjust certain costs to AdminBadge & card reimb (1,590) (1,590)Contract Cancellation (1,088) (1,088)Direct charge to Mental Health (67,183) 67,183Direct charge to Social Service (270,999) 270,999Duplicate pymnt refund (310) (310)Labor & SS to 01 from 02,03 406,294 406,294Lost card replacement (40) (40)Maintenance cost has been cap (2,252,923) (2,252,923)Parking during filming (660) (660)Recycled material (271) (271)Reimb for inv modulars (588) (588)Reimb for water loss (56,160) (56,160)Rents CH events (47,962) (47,962)Labor & SS from 02,03 to 01 (406,294) (406,294)

9,658,173 406,294 7,033,659 338,182 947,287 891,664Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 52,380 28,388First Addition-Others 417,713 417,713First Admin Reallocation (824,008) 589,715 106,266 124,347

10,128,266 7,623,374 338,182 1,081,940 1,016,011Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 1,334 723Second Addition-Others 60,172 60,172Second Admin Reallocation (60,172) 43,063 7,760 9,080

10,189,772 7,666,437 338,182 1,090,423 1,025,092Total Allocated

141

Functional Costs for 63300 General Services-Facilities Services



General Government

22-Jan-10

Departmental Expenditures:Salaries and Benefits 20,731Services and Supplies 20,357Operating TransfersFixed Assets 68,530Intrafund Trfs(+)

109,618Total ExpendituresCost Adjustments:

Deductions (68,530)Lompoc VetsAdjust certain costs to AdminBadge & card reimbContract CancellationDirect charge to Mental HealthDirect charge to Social ServiceDuplicate pymnt refundLabor & SS to 01 from 02,03Lost card replacementMaintenance cost has been capParking during filmingRecycled materialReimb for inv modularsReimb for water lossRents CH eventsLabor & SS from 02,03 to 01

41,088Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 23,992First Addition-OthersFirst Admin Reallocation 3,679

68,759Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 611Second Addition-OthersSecond Admin Reallocation 269

69,639Total Allocated

142

63300 General Services-Facilities Services



Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 47,732 92,921 92,9211.219% 92,92113000 Cnty Counsel 43,038 83,783 83,7831.099% 83,78352100 Land Maint 21,070 41,018 41,0180.538% 41,01861000 Aud-Cont 61,782 120,273 120,2731.578% 120,27363200 GS-Purchasing 23,564 45,872 45,8720.602% 45,87264000 Human Resource 34,719 67,589 67,5890.887% 402 67,99165000 Treasurer 53,573 104,293 104,2931.368% 620 104,913


11000 BOS 48,435 94,290 94,2901.237% 561 94,85121100 DA 192,889 375,505 375,5054.926% 2,234 377,73822100 Prob Svcs 170,704 332,316 332,3164.359% 1,977 334,29322200 Prob Inst 283,491 551,882 551,8827.239% 3,283 555,16423000 Pub Defend 108,379 210,986 210,9862.768% 1,255 212,24125000 Court Ops 304,987 593,730 593,7307.788% 3,532 597,26125001 Grand Jury 2,611 5,083 5,0830.067% 30 5,11431100 Fire 127,928 249,042 249,0423.267% 1,481 250,52432100 Sher-Coroner 513,940 1,000,506 1,000,50613.124% 5,951 1,006,45732200 Sher-Custody 612,511 1,192,397 1,192,39715.641% 7,093 1,199,48941100 PHD 370,355 720,983 720,9839.458% 4,289 725,27241212 PHD-EMS 2,399 4,670 4,6700.061% 28 4,69841400 PHD-HS 2,689 5,234 5,2340.069% 31 5,26541500 PHD-EHS 14,477 28,183 28,1830.370% 168 28,35141540 PHD-AS 59,349 115,536 115,5361.516% 687 116,22443000 ADMHS 82,663 160,922 (65,298) 95,6242.111% 957 96,58143100 ADMHS-MHSA 871 1,695 1,6950.022% 10 1,70543200 ADMHS-ADP 3,476 6,766 6,7660.089% 40 6,80644000 Soc Svcs 9,148 17,809 (297,052) (279,242)0.234% 106 (279,137)51000 Ag Comm 54,267 105,644 105,6441.386% 628 106,27353100 P&D 38,901 75,731 75,7310.993% 450 76,18153460 990-RDA IV 1,290 2,512 2,5120.033% 15 2,52653500 P&D-Energy 18,885 36,765 36,7650.482% 219 36,98353600 P&D-B&S 25,539 49,718 49,7180.652% 296 50,01454100 PW-Admin 12,612 24,553 24,5530.322% 146 24,69954210 PW-Roads 75,474 146,927 146,9271.927% 874 147,80154300 PW-Surveyor 8,098 15,764 15,7640.207% 94 15,85854410 PW-Flood 21,064 41,006 41,0060.538% 244 41,25054471 PW-Water 3,302 6,428 6,4280.084% 38 6,46654500 PW-SWM 34,142 66,466 66,4660.872% 395 66,86254560 PW-Lag San 3,479 6,773 6,7730.089% 40 6,81355000 HCD 6,792 13,222 13,2220.173% 79 13,30162000 Clk-Rec-Assr 179,174 348,804 348,8044.575% 2,075 350,87963100 GS-Admin 29,283 57,005 57,0050.748% 339 57,345

143




Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

63420 GS-Work Comp 1,073 2,089 2,0890.027% 12 2,10163600 GS-Veh Ops 34,342 66,855 66,8550.877% 398 67,25363921 GS-Repro 14,060 27,371 27,3710.359% 163 27,53466000 ITD 2,868 5,583 5,5830.073% 33 5,61766100 ITD-ITS 47,379 92,234 92,2341.210% 549 92,78366200 ITD-Comm 13,203 25,702 25,7020.337% 153 25,85580100 Law Library 48,498 94,414 94,4141.238% 562 94,97581500 LAFCO 654 1,274 1,2740.017% 8 1,28287100 APCD 772 1,502 1,5020.020% 9 1,51190901 990 Prop 10 3,281 6,387 6,3870.084% 38 6,42599000 Dept 990 12,901 25,115 25,1150.329% 149 25,26499999 Other 27,864 54,244 54,2440.712% 323 54,567

3,915,977 7,623,374 (362,350) 7,261,024100.000% 43,063 7,304,087Subtotal

Direct Billed 362,350 362,350 362,350

3,915,977 7,623,374 7,623,374100.000% 43,063 7,666,437Total Allocated


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

144




Detail Allocation for 04 Direct Identify - Bldg Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

43000 ADMHS 67,183 67,183 67,18319.866% 67,18344000 Soc Svcs 270,999 270,999 270,99980.134% 270,999

338,182 338,182 338,182100.000% 338,182Subtotal

Direct Billed

338,182 338,182 338,182100.000% 338,182Total Allocated



145


146




Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 8,175 22,252 22,2522.057% 22,25213000 Cnty Counsel 559 1,522 1,5220.141% 1,52252100 Land Maint 13,140 35,765 (8,810) 26,9563.306% 26,95661000 Aud-Cont 1,926 5,242 5,2420.485% 5,24264000 Human Resource 604 1,643 1,6430.152% 14 1,65765000 Treasurer 9,301 25,317 25,3172.340% 211 25,528

33,705 91,743 (8,810) 82,9338.479% 225 83,158Cost Center Subtotal

11000 BOS 4,740 12,902 12,9021.193% 108 13,01021300 Child Supt Srvc 7,079 19,269 (2,695) 16,5741.781% 161 16,73522100 Prob Svcs 123 333 3330.031% 3 33622200 Prob Inst 78 212 (15,300) (15,088)0.020% 2 (15,087)23000 Pub Defend 35 94 940.009% 1 9525000 Court Ops (24,651) (67,099) (67,099)-6.202% (560) (67,659)25001 Grand Jury 36 98 980.009% 1 9825002 Ct 0069 Svs 857 2,333 2,3330.216% 19 2,35231100 Fire 399 1,085 1,0850.100% 9 1,09432100 Sher-Coroner 672 1,829 1,8290.169% 15 1,84441100 PHD 1,124 3,058 3,0580.283% 26 3,08441500 PHD-EHS 395 1,075 1,0750.099% 9 1,08443000 ADMHS 6,948 18,912 18,9121.748% 158 19,07044000 Soc Svcs 7,170 19,516 (1,232) 18,2841.804% 163 18,44651000 Ag Comm 155 423 4230.039% 4 42753100 P&D 3,394 9,238 9,2380.854% 77 9,31553500 P&D-Energy 253 689 6890.064% 6 69553600 P&D-B&S 286 779 7790.072% 6 78654100 PW-Admin 56,794 154,592 154,59214.288% 1,289 155,88154210 PW-Roads 257 699 6990.065% 6 70555000 HCD 557 1,516 1,5160.140% 13 1,52962000 Clk-Rec-Assr (3,230) (8,793) (8,793)-0.813% (73) (8,867)63600 GS-Veh Ops 1 3 30.000% 366100 ITD-ITS 4 10 100.001% 1066200 ITD-Comm (106) (290) (77) (367)-0.027% (2) (369)80100 Law Library (3,900) (10,617) (10,617)-0.981% (89) (10,705)86100 SBCAG 148 403 4030.037% 3 40687100 APCD 148 403 4030.037% 3 40690901 990 Prop 10 609 1,656 1,6560.153% 14 1,67099000 Dept 990 1,567 4,264 4,2640.394% 36 4,30099999 Other 301,843 821,605 (795,432) 26,17375.938% 6,852 33,025

397,486 1,081,940 (823,545) 258,395100.000% 8,483 266,878Subtotal

Direct Billed 823,545 823,545 823,545

397,486 1,081,940 1,081,940100.000% 8,483 1,090,423Total Allocated

147




Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10



148




Detail Allocation for 06 Special Projects


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

11000 BOS 6 15 150.001% 1522200 Prob Inst 198 483 4830.048% 4 48825000 Court Ops 36 88 880.009% 1 8931100 Fire 1,815 4,430 4,4300.436% 40 4,47032100 Sher-Coroner 2,648 6,466 6,4660.636% 58 6,52332200 Sher-Custody 469 1,145 1,1450.113% 10 1,15543000 ADMHS 110 269 2690.027% 2 27251000 Ag Comm 66 162 1620.016% 1 16353600 P&D-B&S 76 184 1840.018% 2 18654221 GS-Airports 350 854 (5,372) (4,518)0.084% 8 (4,510)99999 Other 410,402 1,001,915 (485,955) 515,95998.613% 8,954 524,914

416,177 1,016,011 (491,327) 524,684100.000% 9,080 533,765Subtotal

Direct Billed 491,327 491,327 491,327

416,177 1,016,011 1,016,011100.000% 9,080 1,025,092Total Allocated



149


150



Total Building Maintenance


Charges


Allocation Summary for 63300 General Services-Facilities Services

22-Jan-10

107,876 94,851 13,010 1511000 BOS115,174 92,921 22,25212000 Cnty Exec

85,305 83,783 1,52213000 Cnty Counsel377,738 377,73821100 DA

16,735 16,73521300 Child Supt Srvc334,629 334,293 33622100 Prob Svcs540,566 555,164 (15,087) 48822200 Prob Inst212,336 212,241 9523000 Pub Defend529,691 597,261 (67,659) 8925000 Court Ops

5,212 5,114 9825001 Grand Jury2,352 2,35225002 Ct 0069 Svs

256,088 250,524 1,094 4,47031100 Fire1,014,825 1,006,457 1,844 6,52332100 Sher-Coroner1,200,644 1,199,489 1,15532200 Sher-Custody

728,356 725,272 3,08441100 PHD4,698 4,69841212 PHD-EMS5,265 5,26541400 PHD-HS

29,434 28,351 1,08441500 PHD-EHS116,224 116,22441540 PHD-AS183,106 96,581 67,183 19,070 27243000 ADMHS

1,705 1,70543100 ADMHS-MHSA6,806 6,80643200 ADMHS-ADP

10,309 (279,137) 270,999 18,44644000 Soc Svcs106,863 106,273 427 16351000 Ag Comm

67,974 41,018 26,95652100 Land Maint85,496 76,181 9,31553100 P&D

2,526 2,52653460 990-RDA IV37,678 36,983 69553500 P&D-Energy50,985 50,014 786 18653600 P&D-B&S

180,580 24,699 155,88154100 PW-Admin148,506 147,801 70554210 PW-Roads

(4,510) (4,510)54221 GS-Airports15,858 15,85854300 PW-Surveyor41,250 41,25054410 PW-Flood

6,466 6,46654471 PW-Water66,862 66,86254500 PW-SWM

6,813 6,81354560 PW-Lag San14,829 13,301 1,52955000 HCD

125,515 120,273 5,24261000 Aud-Cont342,013 350,879 (8,867)62000 Clk-Rec-Assr

57,345 57,34563100 GS-Admin45,872 45,87263200 GS-Purchasing

2,101 2,10163420 GS-Work Comp

151



Total Building Maintenance


Charges


Allocation Summary for 63300 General Services-Facilities Services

22-Jan-10

67,256 67,253 363600 GS-Veh Ops27,534 27,53463921 GS-Repro69,649 67,991 1,65764000 Human Resources

130,442 104,913 25,52865000 Treasurer5,617 5,61766000 ITD

92,793 92,783 1066100 ITD-ITS25,486 25,855 (369)66200 ITD-Comm84,270 94,975 (10,705)80100 Law Library

1,282 1,28281500 LAFCO406 40686100 SBCAG

1,917 1,511 40687100 APCD8,095 6,425 1,67090901 990 Prop 10

29,564 25,264 4,30099000 Dept 990612,506 54,567 33,025 524,91499999 Other

1,677,223 362,350 823,545 491,327DirectBilled

10,120,134Total Allocated 7,666,437 338,182 1,090,423 1,025,092

152


153



HUMAN RESOURCES

ALLOCATION DETAIL

154

155


Schedule 09.100

Human Resources Department and County Civil Service Commission [Cost Center 64000]

The Human Resources Department provides a variety of human resource services to all County departments and administers the County’s dental and unemployment self-insurance plans. The department accumulates costs for both allowable and unallowable functions in the County’s Financial Information Network (FIN). The Civil Service Commission advises the Board of Supervisors and the Director of Human Resources on matters concerning personnel policy and administration, investigates conditions of employment, reports findings, conclusions and recommendations to the Board of Supervisors and the County Executive, hears appeals from personnel in the classified service relative to any suspension, demotion, dismissal or alleged discrimination, and prepares an annual report to the Board of Supervisors. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Human Resources Department functions:

Directly Identified Special Projects: These costs include recruitment, examination, classification of employees, and investigations, and shared human resources services attributable to specific departments/cost plan units. Costs accumulated in FIN provide the basis for allocating these costs. Human Resources – Countywide: These costs include employee relations costs, recruitment and selection costs, benefits division costs assignable to programs benefiting all employees, and costs of the Equal Employment Opportunity Program and the Civil Service Commission. The plan allocates these costs based on the average number of employees during the fiscal year. Employee University: Human Resources develops and administers a core curriculum of Employee University courses responsive to identified learning needs of County employees while enhancing existing departmental training. It also manages a database tracking employee participation in EU courses. These costs are allocated on the total course 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.

156

Costs to be allocated for 64000 Human Resources



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Salaries and Benefits 3,428,404 3,428,404Services and Supplies 992,920 992,920Operating Transfers 10,306 10,306Fixed Assets 66,421 66,421


N/A: Operating Transfers (10,306) (10,306)N/A: Fixed Assets (66,421) (66,421)


00001 Eq Use Allow 21,957 21,95700002 Str Use Allow 27,841 27,84112000 Cnty Exec 22,012 4,792 26,80413000 Cnty Counsel 57,082 1,454 58,53552100 Land Maint 7,579 271 7,85061000 Aud-Cont 32,281 945 33,22663200 GS-Purchasing 15,968 913 16,88163300 GS-Fac Svcs 69,233 416 69,64965000 Treasurer 1,404 1,404


One-time rev from Broker Change (87,214) (87,214)Petty Cash ReplenishSBCC Revenue from State (12,077) (12,077)



157


158

Functional Costs for 64000 Human Resources




Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)

22-Jan-10

Departmental Expenditures:Salaries and Benefits 3,428,404 1,221,633 371,244 1,527,280 351Services and Supplies 992,920 531,966 334,117Operating Transfers 10,306 10,306Fixed Assets 66,421 66,421

4,498,051 1,830,326 371,244 1,861,397 351Total ExpendituresCost Adjustments:

Deductions (76,727) (76,727)SBCC Revenue from State (12,077)Redistribute benefits Program (11,450) 3,921 7,323Petty Cash ReplenishOne-time rev from Broker Cha (87,214) (87,214)

4,322,033 1,753,599 371,244 1,762,733 3,921 7,674Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 57,082 10,850 46,232First Addition-Others 196,871 196,871First Admin Reallocation (1,961,320) 329,952 1,357,406 312

4,575,986 701,196 3,166,371 3,921 7,986Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 1,454 276 1,177Second Addition-Others 8,740 8,740Second Admin Reallocation (9,017) 1,517 6,240 1

4,586,180 702,713 3,173,789 3,921 7,987Total Allocated

159

Functional Costs for 64000 Human Resources



Dental Self Insurance

Unemployment Self Ins

Employee University

General Government

22-Jan-10

Departmental Expenditures:Salaries and Benefits 794 728 278,774 27,601Services and Supplies 122,183 4,653Operating TransfersFixed Assets

794 728 400,957 32,253Total ExpendituresCost Adjustments:

DeductionsSBCC Revenue from State (12,077)Redistribute benefits Program 206Petty Cash ReplenishOne-time rev from Broker Cha

1,000 728 388,880 32,253Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel LFirst Addition-OthersFirst Admin Reallocation 706 647 247,767 24,531

1,706 1,375 636,647 56,784Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty CounseSecond Addition-OthersSecond Admin Reallocation 3 3 1,139 113

1,709 1,378 637,786 56,897Total Allocated

160






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 9,468 24,362 24,3623.474% 24,36213000 Cnty Counsel 359 924 9240.132% 92452100 Land Maint 3,696 9,510 9,5101.356% 9,51061000 Aud-Cont 4,704 12,104 12,1041.726% 12,10463200 GS-Purchasing 2 6 60.001% 663300 GS-Fac Svcs 15 38 380.005% 3865000 Treasurer 1,075 2,766 2,7660.395% 6 2,773

19,320 49,710 49,7107.089% 6 49,717Cost Center Subtotal

21100 DA 4,012 10,323 10,3231.472% 24 10,34721300 Child Supt Srvc 3,871 9,961 9,9611.421% 23 9,98422100 Prob Svcs 8,338 21,454 21,4543.060% 50 21,50422200 Prob Inst 11,014 28,340 28,3404.042% 66 28,40523000 Pub Defend 6,107 15,714 15,7142.241% 36 15,75131100 Fire 23,956 61,638 61,6388.790% 143 61,78132100 Sher-Coroner 33,441 86,044 86,04412.271% 199 86,24432200 Sher-Custody 14,023 36,081 36,0815.146% 84 36,16432230 Inmate Welfare 1 2 20.000% 241100 PHD 52,801 135,857 135,85719.375% 315 136,17243000 ADMHS 26,088 67,124 67,1249.573% 156 67,28043200 ADMHS-ADP 7,260 18,681 18,6812.664% 43 18,72444000 Soc Svcs 25,698 66,122 66,1229.430% 153 66,27551000 Ag Comm 2,250 5,790 5,7900.826% 13 5,80353100 P&D 9,136 23,508 23,5083.353% 55 23,56254100 PW-Admin 9,471 24,370 24,3703.475% 57 24,42654210 PW-Roads 1,195 3,073 3,0730.438% 7 3,08154300 PW-Surveyor 2,133 5,487 5,4870.783% 13 5,50054500 PW-SWM 776 1,997 1,9970.285% 5 2,00155000 HCD 457 1,175 1,1750.168% 3 1,17862000 Clk-Rec-Assr 1,999 5,143 5,1430.733% 12 5,15563100 GS-Admin 4,789 12,323 12,3231.757% 29 12,35263420 GS-Work Comp 3 8 80.001% 863430 GS-Liability 1 3 30.000% 363600 GS-Veh Ops 6 16 160.002% 1663800 GS-Utilities 0 1 10.000% 163921 GS-Repro 2 5 50.001% 566000 ITD 101 261 2610.037% 1 26266100 ITD-ITS 243 625 6250.089% 1 62666200 ITD-Comm 80 205 2050.029% 20581000 SBC Retirement 2,390 6,149 6,1490.877% 14 6,16399000 Dept 990 1,557 4,005 4,0050.571% 9 4,01599999 Other 0 1 10.000% 1

272,521 701,196 701,196100.000% 1,517 702,713Subtotal

161






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

Direct Billed

272,521 701,196 701,196100.000% 1,517 702,713Total Allocated



162




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 21 14,441 (1,507) 12,9340.456% 12,93413000 Cnty Counsel 49 33,750 (941) 32,8091.066% 32,80952100 Land Maint 136 93,166 (2,018) 91,1482.942% 91,14861000 Aud-Cont 63 43,203 (1,351) 41,8521.364% 41,85263200 GS-Purchasing 12 8,197 8,1970.259% 8,19763300 GS-Fac Svcs 57 38,991 38,9911.231% 38,99165000 Treasurer 49 33,474 (1,002) 32,4721.057% 85 32,557

386 265,222 (6,819) 258,4038.376% 85 258,488Cost Center Subtotal

11000 BOS 23 16,083 16,0830.508% 41 16,12421100 DA 141 96,624 (1,935) 94,6893.052% 244 94,93321300 Child Supt Srvc 98 67,421 (1,758) 65,6632.129% 170 65,83422100 Prob Svcs 287 196,732 (6,497) 190,2356.213% 497 190,73222200 Prob Inst 192 132,021 132,0214.169% 334 132,35523000 Pub Defend 73 49,896 (1,492) 48,4041.576% 126 48,53031100 Fire 296 202,977 (5,082) 197,8956.410% 513 198,40832100 Sher-Coroner 462 317,127 (11,459) 305,66810.015% 802 306,46932200 Sher-Custody 288 197,980 197,9806.253% 500 198,48032230 Inmate Welfare 14 9,565 9,5650.302% 24 9,59041100 PHD 538 369,488 (10,934) 358,55411.669% 934 359,48841212 PHD-EMS 10 6,564 6,5640.207% 17 6,58141400 PHD-HS 2 1,545 1,5450.049% 4 1,54941500 PHD-EHS 31 21,535 21,5350.680% 54 21,58941540 PHD-AS 33 22,609 22,6090.714% 57 22,66643000 ADMHS 259 178,143 (8,119) 170,0245.626% 450 170,47543100 ADMHS-MHSA 52 35,421 35,4211.119% 90 35,51143200 ADMHS-ADP 24 16,176 16,1760.511% 41 16,21744000 Soc Svcs 642 440,602 (9,554) 431,04813.915% 1,114 432,16244001 IHSS 8 5,790 5,7900.183% 15 5,80444900 DSS-ARRA 0 79 790.003% 7951000 Ag Comm 33 22,413 (928) 21,4850.708% 57 21,54253100 P&D 78 53,483 (2,925) 50,5581.689% 135 50,69353500 P&D-Energy 8 5,489 5,4890.173% 14 5,50253600 P&D-B&S 34 23,462 23,4620.741% 59 23,52153641 P&D-Oil 3 2,060 2,0600.065% 5 2,06554100 PW-Admin 15 10,300 (6,411) 3,8890.325% 26 3,91554210 PW-Roads 127 87,397 87,3972.760% 221 87,61754300 PW-Surveyor 16 11,221 11,2210.354% 28 11,24954410 PW-Flood 39 26,908 26,9080.850% 68 26,97654471 PW-Water 8 5,637 5,6370.178% 14 5,65254500 PW-SWM 94 64,545 64,5452.038% 163 64,70854560 PW-Lag San 16 10,960 10,9600.346% 28 10,98755000 HCD 11 7,828 (209) 7,6190.247% 20 7,639

163




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

62000 Clk-Rec-Assr 124 84,878 (2,012) 82,8662.681% 215 83,08063100 GS-Admin 17 11,724 (1,696) 10,0280.370% 30 10,05763420 GS-Work Comp 10 6,907 (137) 6,7700.218% 17 6,78863430 GS-Liability 3 2,057 (28) 2,0290.065% 5 2,03463600 GS-Veh Ops 22 14,976 (185) 14,7910.473% 38 14,82963800 GS-Utilities 1 685 6850.022% 2 68763921 GS-Repro 14 9,284 9,2840.293% 23 9,30766000 ITD 12 7,940 7,9400.251% 20 7,96066100 ITD-ITS 26 17,666 17,6660.558% 45 17,71166200 ITD-Comm 10 6,866 6,8660.217% 17 6,88490901 990 Prop 10 15 10,623 (204) 10,4190.335% 27 10,44599000 Dept 990 17 11,461 (521) 10,9400.362% 29 10,969

4,611 3,166,371 (78,905) 3,087,466100.000% 7,418 3,094,884Subtotal

Direct Billed 78,905 78,905 78,905

4,611 3,166,371 3,166,371100.000% 7,418 3,173,789Total Allocated


Average number of employees - County onlyFIN Labor Transaction Ledger

164




Detail Allocation for 04 Health Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 19 20 200.518% 2013000 Cnty Counsel 37 39 391.002% 3952100 Land Maint 63 67 671.706% 6761000 Aud-Cont 48 51 511.291% 5163200 GS-Purchasing 8 9 90.227% 963300 GS-Fac Svcs 47 50 501.268% 5065000 Treasurer 44 47 471.187% 47

265 282 2827.200% 282Cost Center Subtotal

11000 BOS 20 22 220.549% 2221100 DA 125 133 1333.386% 13321300 Child Supt Srvc 79 84 842.148% 8422100 Prob Svcs 206 219 2195.584% 21922200 Prob Inst 109 116 1162.965% 11623000 Pub Defend 62 66 661.683% 6631100 Fire 241 256 2566.527% 25632100 Sher-Coroner 372 396 39610.099% 39632200 Sher-Custody 232 247 2476.292% 24732230 Inmate Welfare 8 8 80.216% 841100 PHD 415 442 44211.262% 44241212 PHD-EMS 6 6 60.159% 641400 PHD-HS 2 2 20.059% 241500 PHD-EHS 29 30 300.774% 3041540 PHD-AS 27 28 280.723% 2843000 ADMHS 201 213 2135.444% 21343100 ADMHS-MHSA 34 36 360.920% 3643200 ADMHS-ADP 20 22 220.553% 2244000 Soc Svcs 579 616 61615.700% 61644001 IHSS 7 8 80.202% 851000 Ag Comm 26 28 280.711% 2853100 P&D 67 71 711.810% 7153500 P&D-Energy 7 8 80.198% 853600 P&D-B&S 27 28 280.723% 2853641 P&D-Oil 3 3 30.081% 354100 PW-Admin 15 16 160.407% 1654210 PW-Roads 113 120 1203.070% 12054300 PW-Surveyor 14 15 150.381% 1554410 PW-Flood 36 38 380.964% 3854471 PW-Water 6 7 70.171% 754500 PW-SWM 76 81 812.057% 8154560 PW-Lag San 15 16 160.404% 1655000 HCD 8 9 90.225% 962000 Clk-Rec-Assr 98 104 1042.658% 104

165




Detail Allocation for 04 Health Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

63100 GS-Admin 13 14 140.363% 1463420 GS-Work Comp 10 10 100.265% 1063430 GS-Liability 2 2 20.054% 263600 GS-Veh Ops 22 23 230.590% 2363800 GS-Utilities 1 1 10.027% 163921 GS-Repro 5 5 50.138% 566000 ITD 8 8 80.210% 866100 ITD-ITS 23 25 250.634% 2566200 ITD-Comm 10 11 110.271% 1181000 SBC Retirement 15 16 160.419% 1690901 990 Prop 10 14 14 140.367% 1499000 Dept 990 13 13 130.340% 1399999 Other 1 1 10.017% 1

3,685 3,921 3,921100.000% 3,921Subtotal

Direct Billed

3,685 3,921 3,921100.000% 3,921Total Allocated


Average number of enrolled employeesPAY+ Payroll System

166




Detail Allocation for 05 Dental Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 8 44 440.553% 4413000 Cnty Counsel 11 59 590.739% 5952100 Land Maint 24 137 1371.721% 13761000 Aud-Cont 23 130 1301.622% 13063200 GS-Purchasing 2 11 110.141% 1163300 GS-Fac Svcs 19 106 1061.329% 10665000 Treasurer 18 101 1011.266% 101

105 589 5897.370% 589Cost Center Subtotal

11000 BOS 5 27 270.344% 2721100 DA 42 235 2352.942% 23521300 Child Supt Srvc 31 172 1722.148% 17222100 Prob Svcs 85 478 4785.989% 47822200 Prob Inst 41 229 2292.873% 22923000 Pub Defend 22 124 1241.559% 12431100 Fire 87 488 4886.115% 48832100 Sher-Coroner 132 739 7399.260% 74032200 Sher-Custody 105 590 5907.391% 59041100 PHD 138 777 7779.734% 77741212 PHD-EMS 1 8 80.096% 841400 PHD-HS 0 1 10.010% 141500 PHD-EHS 10 59 590.733% 5941540 PHD-AS 14 78 780.978% 7843000 ADMHS 82 462 4625.786% 46243100 ADMHS-MHSA 16 91 911.136% 9143200 ADMHS-ADP 11 60 600.746% 6044000 Soc Svcs 247 1,386 1,38617.359% 1,38644001 IHSS 3 17 170.208% 1751000 Ag Comm 6 34 340.422% 3453100 P&D 25 142 1421.780% 14253500 P&D-Energy 2 14 140.174% 1453600 P&D-B&S 12 66 660.822% 6653641 P&D-Oil 2 11 110.141% 1154100 PW-Admin 5 28 280.352% 2854210 PW-Roads 55 308 3083.853% 30854300 PW-Surveyor 7 42 420.527% 4254410 PW-Flood 15 82 821.028% 8254471 PW-Water 3 15 150.192% 1554500 PW-SWM 29 162 1622.032% 16254560 PW-Lag San 4 22 220.271% 2255000 HCD 3 19 190.241% 1962000 Clk-Rec-Assr 28 156 1561.956% 15663100 GS-Admin 5 26 260.329% 26

167




Detail Allocation for 05 Dental Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

63420 GS-Work Comp 4 21 210.260% 2163430 GS-Liability 1 6 60.070% 663600 GS-Veh Ops 9 50 500.626% 5063921 GS-Repro 2 11 110.141% 1166000 ITD 3 16 160.200% 1666100 ITD-ITS 9 48 480.598% 4866200 ITD-Comm 4 22 220.281% 2281000 SBC Retirement 6 36 360.446% 3690901 990 Prop 10 3 15 150.182% 1599000 Dept 990 4 22 220.280% 2299999 Other 0 1 10.019% 1

1,421 7,986 7,986100.000% 1 7,987Subtotal

Direct Billed

1,421 7,986 7,986100.000% 1 7,987Total Allocated


Average number of enrolled employeesPAY+ Payroll System

168




Detail Allocation for 08 Dental Self Insurance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

64333 HR-Dent SI 100 1,706 1,706100.000% 3 1,709

100 1,706 1,706100.000% 3 1,709Subtotal

Direct Billed

100 1,706 1,706100.000% 3 1,709Total Allocated


100% to Dental SI FundCalculated by Personnel

169




Detail Allocation for 09 Unemployment Self Ins


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

64332 HR-Unemp SI 100 1,375 1,375100.000% 3 1,378

100 1,375 1,375100.000% 3 1,378Subtotal

Direct Billed

100 1,375 1,375100.000% 3 1,378Total Allocated


100% to Unemployment SI FundCalculated by Personnel

170




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 225 2,308 (225) 2,0830.363% 2,08313000 Cnty Counsel 350 3,590 (350) 3,2400.564% 3,24052100 Land Maint 2,270 23,285 (2,270) 21,0153.657% 21,01561000 Aud-Cont 1,450 14,874 (1,425) 13,4492.336% 13,44963200 GS-Purchasing 200 2,052 (200) 1,8520.322% 1,85263300 GS-Fac Svcs 450 4,616 (350) 4,2660.725% 4,26665000 Treasurer 675 6,924 (675) 6,2491.088% 13 6,262

5,620 57,649 (5,495) 52,1549.055% 13 52,167Cost Center Subtotal

11000 BOS 75 769 (75) 6940.121% 1 69621100 DA 625 6,411 (775) 5,6361.007% 12 5,64921300 Child Supt Srvc 4,475 45,903 (4,500) 41,4037.210% 89 41,49322100 Prob Svcs 3,850 39,492 (5,625) 33,8676.203% 77 33,94422200 Prob Inst 2,250 23,080 (2,475) 20,6053.625% 45 20,65023000 Pub Defend 875 8,976 (900) 8,0761.410% 17 8,09325003 Ct 5901 Svs 375 3,847 3,8470.604% 7 3,85431100 Fire 300 3,077 (300) 2,7770.483% 6 2,78332100 Sher-Coroner 2,225 22,823 (2,550) 20,2733.585% 44 20,31832200 Sher-Custody 1,920 19,695 (2,320) 17,3753.094% 38 17,41332230 Inmate Welfare 325 3,334 (300) 3,0340.524% 6 3,04041100 PHD 4,865 49,904 (5,495) 44,4097.839% 97 44,50641212 PHD-EMS 50 513 (50) 4630.081% 1 46441400 PHD-HS41500 PHD-EHS 100 1,026 (100) 9260.161% 2 92841540 PHD-AS 200 2,052 (200) 1,8520.322% 4 1,85643000 ADMHS 2,350 24,106 (2,325) 21,7813.786% 47 21,82843100 ADMHS-MHSA 200 2,052 (200) 1,8520.322% 4 1,85643200 ADMHS-ADP 100 1,026 (100) 9260.161% 2 92844000 Soc Svcs 16,345 167,663 (16,570) 151,09326.335% 326 151,41944001 IHSS 550 5,642 (600) 5,0420.886% 11 5,05351000 Ag Comm 500 5,129 (525) 4,6040.806% 10 4,61453100 P&D 2,955 30,312 (2,980) 27,3324.761% 59 27,39153460 990-RDA IV53500 P&D-Energy 175 1,795 (175) 1,6200.282% 3 1,62453600 P&D-B&S 1,100 11,284 (1,100) 10,1841.772% 22 10,20553641 P&D-Oil54100 PW-Admin 525 5,385 (575) 4,8100.846% 10 4,82154210 PW-Roads 1,790 18,361 (1,765) 16,5962.884% 36 16,63254300 PW-Surveyor 175 1,795 (150) 1,6450.282% 3 1,64954471 PW-Water 200 2,052 (150) 1,9020.322% 4 1,90654478 PW-Proj Clnwtr 400 4,103 (400) 3,7030.644% 8 3,71154500 PW-SWM 725 7,437 (750) 6,6871.168% 14 6,70154560 PW-Lag San 100 1,026 (100) 9260.161% 2 928

171




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

55000 HCD 325 3,334 (325) 3,0090.524% 6 3,01562000 Clk-Rec-Assr 2,325 23,849 (2,400) 21,4493.746% 46 21,49663100 GS-Admin 375 3,847 (375) 3,4720.604% 7 3,47963420 GS-Work Comp 175 1,795 (175) 1,6200.282% 3 1,62463430 GS-Liability 50 513 (50) 4630.081% 1 46463921 GS-Repro 325 3,334 (325) 3,0090.524% 6 3,01566000 ITD 450 4,616 (325) 4,2910.725% 9 4,30066100 ITD-ITS 525 5,385 (525) 4,8600.846% 10 4,87166200 ITD-Comm 200 2,052 (200) 1,8520.322% 4 1,85681000 SBC Retirement 75 769 (75) 6940.121% 1 69687100 APCD 595 6,103 (845) 5,2580.959% 12 5,27090901 990 Prop 10 125 1,282 (125) 1,1570.201% 2 1,16099000 Dept 990 200 2,052 (300) 1,7520.322% 4 1,75699999 Other (820) (820) (820)

62,065 636,647 (66,490) 570,157100.000% 1,139 571,296Subtotal

Direct Billed 66,490 66,490 66,490

62,065 636,647 636,647100.000% 1,139 637,786Total Allocated


Total course chargesEU Database

172



Total Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)


Allocation Summary for 64000 Human Resources

22-Jan-10

16,868 16,124 22 2711000 BOS39,444 24,362 12,934 20 4412000 Cnty Exec37,071 924 32,809 39 5913000 Cnty Counsel

111,297 10,347 94,933 133 23521100 DA117,567 9,984 65,834 84 17221300 Child Supt Srvc246,878 21,504 190,732 219 47822100 Prob Svcs181,756 28,405 132,355 116 22922200 Prob Inst

72,564 15,751 48,530 66 12423000 Pub Defend3,85425003 Ct 5901 Svs

263,717 61,781 198,408 256 48831100 Fire414,166 86,244 306,469 396 74032100 Sher-Coroner252,895 36,164 198,480 247 59032200 Sher-Custody

12,640 2 9,590 832230 Inmate Welfare541,385 136,172 359,488 442 77741100 PHD

7,059 6,581 6 841212 PHD-EMS1,552 1,549 2 141400 PHD-HS

22,606 21,589 30 5941500 PHD-EHS24,628 22,666 28 7841540 PHD-AS

260,258 67,280 170,475 213 46243000 ADMHS37,493 35,511 36 9143100 ADMHS-MHSA35,950 18,724 16,217 22 6043200 ADMHS-ADP

651,858 66,275 432,162 616 1,38644000 Soc Svcs10,882 5,804 8 1744001 IHSS

79 7944900 DSS-ARRA32,020 5,803 21,542 28 3451000 Ag Comm

121,877 9,510 91,148 67 13752100 Land Maint101,859 23,562 50,693 71 14253100 P&D

53460 990-RDA IV7,148 5,502 8 1453500 P&D-Energy

33,821 23,521 28 6653600 P&D-B&S2,080 2,065 3 1153641 P&D-Oil

33,206 24,426 3,915 16 2854100 PW-Admin107,758 3,081 87,617 120 30854210 PW-Roads

18,454 5,500 11,249 15 4254300 PW-Surveyor27,096 26,976 38 8254410 PW-Flood

7,579 5,652 7 1554471 PW-Water3,71154478 PW-Proj Clnwtr

73,654 2,001 64,708 81 16254500 PW-SWM11,953 10,987 16 2254560 PW-Lag San11,861 1,178 7,639 9 1955000 HCD67,585 12,104 41,852 51 13061000 Aud-Cont

109,991 5,155 83,080 104 15662000 Clk-Rec-Assr25,929 12,352 10,057 14 2663100 GS-Admin

173




Employee University


22-Jan-10

69611000 BOS2,08312000 Cnty Exec3,24013000 Cnty Counsel5,64921100 DA

41,49321300 Child Supt Srvc33,94422100 Prob Svcs20,65022200 Prob Inst

8,09323000 Pub Defend3,85425003 Ct 5901 Svs2,78331100 Fire

20,31832100 Sher-Coroner17,41332200 Sher-Custody

3,04032230 Inmate Welfare44,50641100 PHD

46441212 PHD-EMS41400 PHD-HS

92841500 PHD-EHS1,85641540 PHD-AS

21,82843000 ADMHS1,85643100 ADMHS-MHSA

92843200 ADMHS-ADP151,41944000 Soc Svcs

5,05344001 IHSS44900 DSS-ARRA

4,61451000 Ag Comm21,01552100 Land Maint27,39153100 P&D

53460 990-RDA IV1,62453500 P&D-Energy

10,20553600 P&D-B&S53641 P&D-Oil

4,82154100 PW-Admin16,63254210 PW-Roads

1,64954300 PW-Surveyor54410 PW-Flood

1,90654471 PW-Water3,71154478 PW-Proj Clnwtr6,70154500 PW-SWM

92854560 PW-Lag San3,01555000 HCD

13,44961000 Aud-Cont21,49662000 Clk-Rec-Assr

3,47963100 GS-Admin

174



Total Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)



22-Jan-10

10,074 6 8,197 9 1163200 GS-Purchasing43,451 38 38,991 50 10663300 GS-Fac Svcs

8,451 8 6,788 10 2163420 GS-Work Comp2,509 3 2,034 2 663430 GS-Liability

14,918 16 14,829 23 5063600 GS-Veh Ops689 1 687 163800 GS-Utilities

12,344 5 9,307 5 1163921 GS-Repro1,37864332 HR-Unemp SI1,709 1,70964333 HR-Dent SI

41,740 2,773 32,557 47 10165000 Treasurer12,546 262 7,960 8 1666000 ITD23,281 626 17,711 25 4866100 ITD-ITS

8,977 205 6,884 11 2266200 ITD-Comm6,911 6,163 16 3681000 SBC Retirement5,27087100 APCD

11,634 10,445 14 1590901 990 Prop 1016,775 4,015 10,969 13 2299000 Dept 990

(817) 1 1 199999 Other145,395 78,905DirectBilled

4,529,283Total Allocated 702,713 3,173,789 3,921 7,987 1,709

175




Employee University


22-Jan-10

1,85263200 GS-Purchasing4,26663300 GS-Fac Svcs1,62463420 GS-Work Comp

46463430 GS-Liability63600 GS-Veh Ops63800 GS-Utilities

3,01563921 GS-Repro1,37864332 HR-Unemp SI

64333 HR-Dent SI6,26265000 Treasurer4,30066000 ITD4,87166100 ITD-ITS1,85666200 ITD-Comm

69681000 SBC Retirement5,27087100 APCD1,16090901 990 Prop 101,75699000 Dept 990(820)99999 Other

66,490DirectBilled

1,378Total Allocated 637,786

176


177



TREASURER

ALLOCATION DETAIL

178

179


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 $ 50,485 Payroll 8,858 Total Allocated to Auditor $ 59,343 Treasurer Central Collections $ 4,692 Bank Activity Charges 310,255 Total Allocated to Treasurer $ 314,947 Total Allocated to Functions $ 374,290

Deferred Compensation: The Treasurer’s department oversees the deferred compensation program for all eligible County employees and is the liaison between Great-West and the County. Activities related to this program include the review and related approval or denial of the purchase of service credits, additional retirement credit, incoming transfers, death benefit claims, mortgage loans, three year catch-up enrollment and vacation pay out at retirement. The costs for the proper and efficient daily administration of the three plans under contract with Great-West (Deferred Compensation, Social Security Compliance, and 401(a) Supplemental Retirement Plans) are accumulated in the appropriate FIN activity code. The plan allocates these costs based on the average number of contributing employees.

180

Costs to be allocated for 65000 Treasurer



First Allocation

Second Allocation

Total

22-Jan-10

Departmental Expenditures:Salaries and Benefits 4,714,291 4,714,291Services and Supplies 1,495,955 1,495,955Operating Transfers 7,471 7,471Intrafund Trfs(+) 1,612 1,612




00001 Eq Use Allow 6,149 6,14900002 Str Use Allow 24,709 24,70912000 Cnty Exec 21,355 4,523 25,87813000 Cnty Counsel 157,664 4,931 162,59552100 Land Maint 5,449 195 5,64461000 Aud-Cont 53,017 1,563 54,58163200 GS-Purchasing 7,169 396 7,56563300 GS-Fac Svcs 129,610 832 130,44264000 Human Resources 41,635 105 41,740


Bank Charges (59,343) (59,343)Interest from small claim courts (1,502) (1,502)NSF (712) (712)



181

Functional Costs for 65000 Treasurer




Central Collections

Bank Charges Deferred Compensation

General Government

22-Jan-10

Departmental Expenditures:Salaries and Benefits 4,714,291 992,716 593,948 23,115 3,104,512Services and Supplies 1,495,955 335,382 124,737 55,933 979,903Operating Transfers 7,471 7,471Intrafund Trfs(+) 1,612 1,002 610

6,219,329 1,329,099 718,685 79,048 4,092,497Total ExpendituresCost Adjustments:

Deductions (7,471) (7,471)NSF (712) (712)Interest from small claim court (1,502) (1,502)Bank Charges (59,343) 4,692 310,254 (374,289)

6,150,300 1,329,099 721,163 310,254 79,048 3,710,737Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 157,664 59,837 97,827First Addition-Others 289,094 289,094First Admin Reallocation (1,678,030) 267,807 10,422 1,399,801

6,597,058 988,969 310,254 89,470 5,208,365Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 4,931 1,871 3,060Second Addition-Others 7,614 7,614Second Admin Reallocation (9,485) 1,514 59 7,912

6,609,603 990,483 310,254 89,529 5,219,337Total Allocated

182

65000 Treasurer



Detail Allocation for 03 Central Collections


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

21100 DA 25,385 1,379 1,3790.139% 2 1,38122100 Prob Svcs 11,606,610 630,677 630,67763.771% 965 631,64323000 Pub Defend 1,783,477 96,910 96,9109.799% 148 97,05931100 Fire 32,805 1,783 1,7830.180% 3 1,78532200 Sher-Custody 5,019 273 2730.028% 27341100 PHD 2,640,595 143,484 143,48414.508% 220 143,70444000 Soc Svcs 2,011,257 109,287 109,28711.051% 167 109,45551000 Ag Comm 5,042 274 2740.028% 27453100 P&D 82,261 4,470 4,4700.452% 7 4,47754500 PW-SWM 6,483 352 3520.036% 1 35363600 GS-Veh Ops 1,148 62 620.006% 6281000 SBC Retirement 318 17 170.002% 1799999 Other

18,200,400 988,969 988,969100.000% 1,514 990,483Subtotal

Direct Billed

18,200,400 988,969 988,969100.000% 1,514 990,483Total Allocated


Seconds logged per client & dollars collectedTreasurer CUBS System

183


184

65000 Treasurer



Detail Allocation for 05 Bank Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 566 567 5670.183% 56713000 Cnty Counsel 338 339 3390.109% 33952100 Land Maint 2,225 2,230 2,2300.719% 2,23061000 Aud-Cont 502 503 5030.162% 50363200 GS-Purchasing 37 37 370.012% 3763300 GS-Fac Svcs 3,358 3,366 3,3661.085% 3,36664000 Human Resource 677 679 6790.219% 679


11000 BOS 419 420 4200.135% 42021100 DA 1,083 1,086 1,0860.350% 1,08621300 Child Supt Srvc 503 504 5040.162% 50422100 Prob Svcs 3,145 3,153 3,1531.016% 3,15322200 Prob Inst 2,448 2,455 2,4550.791% 2,45523000 Pub Defend 599 600 6000.193% 60025001 Grand Jury 596 597 5970.192% 59725002 Ct 0069 Svs 145 145 1450.047% 14531100 Fire 2,984 2,991 2,9910.964% 2,99132100 Sher-Coroner 5,270 5,283 5,2831.703% 5,28332200 Sher-Custody 2,508 2,514 2,5140.810% 2,51432230 Inmate Welfare 169 169 1690.054% 16941100 PHD 13,483 13,518 13,5184.357% 13,51841201 PHD-CHIP 4 4 40.001% 441212 PHD-EMS 290 291 2910.094% 29141400 PHD-HS 440 441 4410.142% 44141500 PHD-EHS 343 344 3440.111% 34441540 PHD-AS 902 904 9040.291% 90441814 PHD-TSAC 15 15 150.005% 1541900 PHD-ARRA 2 2 20.001% 243000 ADMHS 4,936 4,948 4,9481.595% 4,94843100 ADMHS-MHSA 774 776 7760.250% 77643200 ADMHS-ADP 1,578 1,582 1,5820.510% 1,58244000 Soc Svcs 25,380 25,445 25,4458.201% 25,44544001 IHSS 99 99 990.032% 9944900 DSS-ARRA 3 3 30.001% 351000 Ag Comm 726 728 7280.235% 72853100 P&D 1,862 1,867 1,8670.602% 1,86753460 990-RDA IV 173 174 1740.056% 17453500 P&D-Energy 363 364 3640.117% 36453600 P&D-B&S 406 407 4070.131% 40753641 P&D-Oil 89 89 890.029% 8954100 PW-Admin 369 370 3700.119% 37054210 PW-Roads 2,523 2,529 2,5290.815% 2,529

185

65000 Treasurer





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

54221 GS-Airports 38 38 380.012% 3854300 PW-Surveyor 176 176 1760.057% 17654410 PW-Flood 1,251 1,254 1,2540.404% 1,25454471 PW-Water 209 210 2100.068% 21054478 PW-Proj Clnwtr 58 58 580.019% 5854500 PW-SWM 3,018 3,026 3,0260.975% 3,02654560 PW-Lag San 994 996 9960.321% 99655000 HCD 609 610 6100.197% 61055200 HCD-AH 97 97 970.031% 9755300 HCD-Home Pro 39 39 390.013% 3955600 HCD-CDBG 100 100 1000.032% 10062000 Clk-Rec-Assr 2,517 2,523 2,5230.813% 2,52363100 GS-Admin 277 278 2780.089% 27863410 GS-Med Mal 2 2 20.001% 263420 GS-Work Comp 13,615 13,650 13,6504.400% 13,65063430 GS-Liability 116 117 1170.038% 11763600 GS-Veh Ops 1,364 1,367 1,3670.441% 1,36763800 GS-Utilities 6,038 6,053 6,0531.951% 6,05363921 GS-Repro 293 294 2940.095% 29464333 HR-Dent SI 6,638 6,655 6,6552.145% 6,65566000 ITD 136 136 1360.044% 13666100 ITD-ITS 372 373 3730.120% 37366200 ITD-Comm 410 411 4110.132% 41180100 Law Library 560 561 5610.181% 56181000 SBC Retirement 2,574 2,580 2,5800.832% 2,58081500 LAFCO 245 246 2460.079% 24683270 Goleta Cem Dist 152 153 1530.049% 15383290 Lompoc Cem Di 125 125 1250.040% 12583630 CSFPD 873 875 8750.282% 87584160 MVMD 768 770 7700.248% 77084400 CVRD 319 320 3200.103% 32085100 IVRPD 622 624 6240.201% 62485200 Mont San Dist 7 7 70.002% 786100 SBCAG 1,660 1,664 1,6640.536% 1,66487100 APCD 1,166 1,169 1,1690.377% 1,16990901 990 Prop 10 938 940 9400.303% 94099000 Dept 990 604 605 6050.195% 60599999 Other 178,160 178,612 178,61257.570% 178,612

309,469 310,254 310,254100.000% 310,254Subtotal

Direct Billed

309,469 310,254 310,254100.000% 310,254Total Allocated

186

65000 Treasurer





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10


Activity charges per quantity of transactionsFIN Expenditure Ledger

187


188

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

12000 Cnty Exec 14 591 5910.660% 59113000 Cnty Counsel 23 1,000 1,0001.117% 1,00052100 Land Maint 43 1,870 1,8702.090% 1,87061000 Aud-Cont 27 1,179 1,1791.318% 1,17963200 GS-Purchasing 4 189 1890.211% 18963300 GS-Fac Svcs 26 1,150 1,1501.285% 1,15064000 Human Resource 17 725 7250.810% 725

153 6,703 6,7037.492% 6,703Cost Center Subtotal

11000 BOS 9 400 4000.447% 40021100 DA 69 3,015 3,0153.370% 2 3,01721300 Child Supt Srvc 54 2,353 2,3532.630% 2 2,35522100 Prob Svcs 157 6,841 6,8417.646% 5 6,84622200 Prob Inst 51 2,235 2,2352.498% 2 2,23723000 Pub Defend 32 1,411 1,4111.577% 1 1,41231100 Fire 163 7,118 7,1187.955% 5 7,12332100 Sher-Coroner 190 8,307 8,3079.285% 6 8,31332200 Sher-Custody 133 5,788 5,7886.470% 4 5,79232230 Inmate Welfare 5 223 2230.249% 22341100 PHD 229 10,013 10,01311.192% 7 10,02141212 PHD-EMS 5 209 2090.233% 20941400 PHD-HS 1 48 480.054% 4841500 PHD-EHS 19 830 8300.927% 1 83041540 PHD-AS 10 446 4460.498% 44643000 ADMHS 99 4,309 4,3094.816% 3 4,31243100 ADMHS-MHSA 19 820 8200.916% 1 82043200 ADMHS-ADP 9 384 3840.429% 38444000 Soc Svcs 279 12,173 12,17313.606% 9 12,18244001 IHSS 3 111 1110.124% 11151000 Ag Comm 13 555 5550.620% 55552371 PLCFD 0 1 10.001% 153100 P&D 39 1,709 1,7091.911% 1 1,71153500 P&D-Energy 7 301 3010.336% 30153600 P&D-B&S 22 959 9591.072% 1 96054100 PW-Admin 9 381 3810.426% 38254210 PW-Roads 58 2,530 2,5302.828% 2 2,53254300 PW-Surveyor 6 272 2720.304% 27254410 PW-Flood 23 989 9891.105% 1 99054471 PW-Water 4 181 1810.203% 18254500 PW-SWM 26 1,137 1,1371.271% 1 1,13854560 PW-Lag San 8 349 3490.391% 35055000 HCD 4 160 1600.179% 16062000 Clk-Rec-Assr 64 2,797 2,7973.126% 2 2,799

189

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

22-Jan-10

63100 GS-Admin 13 550 5500.615% 55163420 GS-Work Comp 5 232 2320.260% 23363430 GS-Liability 1 44 440.049% 4463600 GS-Veh Ops 13 585 5850.654% 58563921 GS-Repro 3 131 1310.146% 13166000 ITD 5 214 2140.240% 21566100 ITD-ITS 11 465 4650.520% 46666200 ITD-Comm 4 175 1750.195% 17581000 SBC Retirement 10 449 4490.501% 44990901 990 Prop 10 7 312 3120.349% 31299000 Dept 990 5 233 2330.260% 23399999 Other 0 20 200.022% 20

2,048 89,470 89,470100.000% 59 89,529Subtotal

Direct Billed

2,048 89,470 89,470100.000% 59 89,529Total Allocated


Average number of contributing employeesPay+ Payroll System

190



Total Central Collections


Allocation Summary for 65000 Treasurer

22-Jan-10

820 420 40011000 BOS1,158 567 59112000 Cnty Exec1,338 339 1,00013000 Cnty Counsel5,484 1,381 1,086 3,01721100 DA2,859 504 2,35521300 Child Supt Srvc

641,642 631,643 3,153 6,84622100 Prob Svcs4,691 2,455 2,23722200 Prob Inst

99,070 97,059 600 1,41223000 Pub Defend597 59725001 Grand Jury145 14525002 Ct 0069 Svs

11,899 1,785 2,991 7,12331100 Fire13,596 5,283 8,31332100 Sher-Coroner

8,580 273 2,514 5,79232200 Sher-Custody392 169 22332230 Inmate Welfare

167,242 143,704 13,518 10,02141100 PHD4 441201 PHD-CHIP

500 291 20941212 PHD-EMS490 441 4841400 PHD-HS

1,174 344 83041500 PHD-EHS1,350 904 44641540 PHD-AS

15 1541814 PHD-TSAC2 241900 PHD-ARRA

9,260 4,948 4,31243000 ADMHS1,597 776 82043100 ADMHS-MHSA1,966 1,582 38443200 ADMHS-ADP

147,081 109,455 25,445 12,18244000 Soc Svcs211 99 11144001 IHSS

3 344900 DSS-ARRA1,558 274 728 55551000 Ag Comm4,100 2,230 1,87052100 Land Maint

1 152371 PLCFD8,054 4,477 1,867 1,71153100 P&D

174 17453460 990-RDA IV665 364 30153500 P&D-Energy

1,367 407 96053600 P&D-B&S89 8953641 P&D-Oil

751 370 38254100 PW-Admin5,062 2,529 2,53254210 PW-Roads

38 3854221 GS-Airports448 176 27254300 PW-Surveyor

2,244 1,254 99054410 PW-Flood392 210 18254471 PW-Water

58 5854478 PW-Proj Clnwtr

191



Total Central Collections


Allocation Summary for 65000 Treasurer

22-Jan-10

4,517 353 3,026 1,13854500 PW-SWM1,346 996 35054560 PW-Lag San

771 610 16055000 HCD97 9755200 HCD-AH39 3955300 HCD-Home Prog

100 10055600 HCD-CDBG1,682 503 1,17961000 Aud-Cont5,322 2,523 2,79962000 Clk-Rec-Assr

828 278 55163100 GS-Admin226 37 18963200 GS-Purchasing

4,516 3,366 1,15063300 GS-Fac Svcs2 263410 GS-Med Mal

13,882 13,650 23363420 GS-Work Comp160 117 4463430 GS-Liability

2,015 62 1,367 58563600 GS-Veh Ops6,053 6,05363800 GS-Utilities

425 294 13163921 GS-Repro1,404 679 72564000 Human Resources6,655 6,65564333 HR-Dent SI

351 136 21566000 ITD838 373 46666100 ITD-ITS585 411 17566200 ITD-Comm561 56180100 Law Library

3,046 17 2,580 44981000 SBC Retirement246 24681500 LAFCO153 15383270 Goleta Cem Dist125 12583290 Lompoc Cem Dist875 87583630 CSFPD770 77084160 MVMD320 32084400 CVRD624 62485100 IVRPD

7 785200 Mont San Dist1,664 1,66486100 SBCAG1,169 1,16987100 APCD1,252 940 31290901 990 Prop 10

838 605 23399000 Dept 990178,632 178,612 2099999 Other

1,390,266Total Allocated 990,483 310,254 89,529

192


193



SUPPLEMENTAL INFORMATION

194

195



Table of Contents Exhibit Page

Internal Service Funds I ............General Comments........................................................................................................................200 2............Combining Statement of Net Assets .............................................................................................205 3............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................206 4............Combining Statement of Cash Flows............................................................................................207

Structures 4............Structure Allocations by Cost Plan Unit .......................................................................................210 5............Structure Allocations by Building.................................................................................................217 6............Occupancy of Multi-Use Structures ..............................................................................................221 7............Occupancy in Non-County Owned Structures ..............................................................................234 8............Details of County-Owned Structures ............................................................................................235 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9............Certification of Actuarial Assumptions.........................................................................................260 10..........Actuarial Summary Reports ..........................................................................................................262

196

197




INTERNAL SERVICE FUNDS

198

199


Exhibit 1 Cost Allocation Plan Supplement

Internal Service Funds These funds have been established to account for services furnished to the County and various other governmental agencies. They are exempt from legal compliance for budgetary control and follow commercial accounting principles for a determination of operating, rather than budgetary, results. Their major source of revenue consists of charges to user departments for services rendered. These charges are based upon standard rates calculated on an estimated cost recovery basis. Information Technology Services This fund provides information technology services to County departments and various other governmental agencies. Charges are designed to recover costs of each system. Material (5% of operating budget), cumulative profits or losses are carried forward and used to adjust the allocation schedules for subsequent year’s allocations. Interest earnings are applied to offset administrative costs. Costs of operating the fund include personnel, supplies, utilities, maintenance, cost allocation, and depreciation of equipment. FY 2009-2010 represents a transition year for how IT costs are allocated to County departments. The current billing structure is based on 5 main service categories provided by the fund, as follows: 1) Enterprise Technical Infrastructure Services: includes network and security services. Total expenses are allocated to each department based on the use of the Network as captured by Network Monitoring tools over the course of the year. 2) Infrastructure Services: Total expenses are allocated to each department based on the use of the County’s Active Directories as captured by Active Directory Reporting Tools over the course of the year. 3) Desktop Support: Total expenses are allocated to departments that do not have their own desktop support personnel and require this service. 4) Enterprise Applications – Email: Total expenses are allocated to each department based on the use of the County’s Exchange 2007 Email system as captured by Exchange reporting tools over the course of the year. Allocation percentages were derived for email utilizing the number of mailboxes migrated from Exchange 2003 to Exchange 2007 during the upgrade process in October 2008. 5) Enterprise Applications - Data for Decision Making: Total expenses are allocated to each department based on the number of FTE’s as published in the County’s Budget book one year prior to the allocation. Communications Services This fund was established to provide centralized coordination of all County radio and communications activity. Rates to user departments are for maintenance and engineering services, and depreciation on the equipment in their possession. Billing for fixed asset purchases follows receipt of the equipment and payment of the invoice. Telephone Services, formerly a general fund program, was transferred into this fund effective July 1, 1995. Rates charged users are designed to recover the cost of the program and are annually updated to reflect cost changes. Vehicle Operations and Maintenance This fund provides for the maintenance, servicing and repair of County vehicles. The fund bills for services in three categories: Assigned Vehicles, Pool Vehicle Usage, and Operating Cost Vehicles. Assigned vehicle rates include replacement capital (depreciation and replacement factor), assigned overhead to cover indirect costs of the fund, and a charge per mile to cover fuel and repairs and maintenance. The replacement capital component is not charged on fully depreciated vehicles. Pool vehicle rates are charged on a fixed cost per mile plus a fixed hourly charge premised on a 9-

200


Exhibit 1

Internal Service Funds (continued)

Vehicle Operations and Maintenance (continued) hour day. The cost per mile rate is updated monthly to reflect the most current actual fuel costs. Operating cost vehicles are owned by the departments; they pay only for actual operating expenses of fuel and repairs and maintenance, plus minimal overhead to cover the administrative costs of having the vehicle in the Fleet Management System. There is no depreciation component.

Vehicles are replaced based on mileage and age criteria that vary per class of vehicle. Increases to the vehicle fleet are initially funded by the department requesting the vehicle and managed by the vehicle fund. The fund becomes responsible for replacement of the vehicle and tracking the capital contributions; when the vehicle fleet is decreased the contributed capital is returned to the contributing department along with any proceeds of the sale. Utilities This fund was established July 1, 2007, to provide Countywide management of all utility costs, including electricity, water, natural gas, and refuse. Costs are allocated through the fund to the occupants of the building or cluster of buildings incurring the costs based upon relative square footage of occupancy adjusted by a pro-rata share of the common areas. Self-Insurance Programs The County has five self-insurance funds. The Human Resources Department operates the Dental Self-Insurance and Unemployment Self-Insurance Plans. The General Services Department – Risk Management Division operates the remaining three self-insurance funds: Workers’ Compensation, County Liability and Medical Malpractice. The objective of these three funds is to take a broad approach towards the County’s Self-Insurance Program and limit the losses by centralizing authority under the Risk Management Division. The “Risk Management and Insurance” column on the Combining Statement of Net Assets combines the County’s five self-insurance funds.

Dental Self-Insurance Fund The County established the Dental Self-Insurance Fund to provide for payment of dental expenses incurred by County employees, retirees, and eligible dependents. Professional administrators process all claims and make payments to claimants based on a schedule of benefits pre-established by the administrator. The fund reimburses the administrator for claims paid plus a fee for administration. The fund establishes premium rates to allow for the recovery of all claims paid plus maintenance of an adequate reserve. The County makes a contribution toward each employee’s premium through the departmental budgets. Employees pay premiums for dependents and any additional co-insurance for their own coverage through payroll deductions. Board of Supervisors Resolution No. 82-336 established a reserve of $650,000 for payment of future claims. Rates and claim reserve levels are set annually based on recommendations of a professional actuary report. Board Resolution No. 79-76 established the Health and Dental Self-Insurance Fund on February 12, 1979. The self-insured Medical Plan was terminated on December 31, 1999 and payment for claims and related administration was continued into 2000. The reserve level has been adjusted to reflect the necessary level for the continuation of the self-insured Dental Plan.

201


Exhibit 1

Internal Service Funds (continued) Unemployment Self-Insurance State law requires the County to maintain unemployment insurance. The County has elected to be self-insured and has established this fund for the payment of unemployment insurance claims by County employees that have been processed and approved by the State Employment Development Department. The premium rate is based on a weighted average of each department’s five-year unemployment claims experience along with the overall County claims experience. Typically, the departmental rate is set for two years; however, due to a reduction in the 2006-07 claims expenses from anticipated levels and the resulting increase in the level of reserves, the rates for the 2007-08 year were substantially reduced to an average departmental rate of 0.050%. Based on continued lower than anticipated unemployment claims payments and sufficient reserve levels, this departmental rate for 2008-09 was adjusted to an average rate of 0.060% times payroll which is below the anticipated expense requirements of 0.175%. Due to the economic downturn and federal extensions of benefits, unemployment insurance claims have increased over the last year. As a result, the rates have increased with the new average rate being 0.546% of payroll. A department’s rate will vary from the average, but will have a floor of 0.481% and a ceiling of 0.631%. This capping is done to smooth the premium fluctuations between each adjustment cycle. Workers' Compensation Self-Insurance Fund 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. 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. 82-336 established an initial reserve of $2,000,000 for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. County Liability Self-Insurance Fund This fund provides for payment of personal injury and property damage losses, excess insurance premiums, claim investigation services, and administrative and legal fees. The County insures itself to $500,000 per occurrence. The County purchases additional excess liability coverage above the County's $500,000 self-insured retention through a CSAC-EIA program. The fund charges each department a premium, 80% of which is based on a seven year moving average of prior loss experience and 20% on risk exposure based on departments’ payroll. Interest earned by the fund is considered in the determination of the required reserve. Board of Supervisors’ Resolution 75-79 established the Liability Self-Insurance Fund on February 3, 1975. Board Resolution No. 82-336 established an initial reserve of $1.8 million for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. In addition, the fund provides for payment of various property insurance. Building and contents insurance is allocated to the departments based upon their relative occupancy of a given building. Nearly all structures have been appraised for insurance purposes by an outside appraiser. The county’s vehicle and equipment insurance is purchased by the fund and allocated to the Vehicle Operations Fund which then further allocates it to the departments based upon their vehicle usage. Other insurance, such as aviation, pollution and bond is also purchased by the fund and allocated to the user departments.

202


Exhibit 1

Internal Service Funds (continued) 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.

203


Exhibit 1

Internal Service Funds (continued) Some elements of the self-insurance programs include: 1. The self-insurance programs develop premiums based on loss experience and exposure, cost of excess

insurance, administrative costs, and maintenance of reserve levels.

2. Reserve analysis by outside independent actuaries began in 1983-84 and will be continued in order to produce information for proper reserve accounting.

3. The internal service fund method of accounting captures all costs of operating programs.

4. All General Liability and Medical Malpractice claims are administered by County staff. For Workers’ Compensation, in May 2003 a third party administrator was contracted with for the claims administration of six departments. Superior Court claims occurring on or before December 31, 2000 are administered 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. In November 2008, the contract with the third party administrator was ended, and all claims are now administered in-house.

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.

204

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF NET ASSETSJune 30, 2009 (in thousands)

Vehicle Risk ReprographicsInformation Operations Management Communi- andTechnology and and cations Digital Imaging

Services Maintenance Insurance Services Utilities Services TotalASSETSCurrent assets:

Cash and investments 3,659$ 15,156$ 44,175$ 8,505$ 279$ 360$ 72,134$ Accounts receivable, net:

Use of money and property 14 54 166 31 -- 1 266 Intergovernmental 9 -- -- 4 -- -- 13 Charges for services -- 1 474 -- -- 21 496 Other -- 11 -- -- -- -- 11

Inventories -- 140 -- 98 -- -- 238 Total current assets 3,682 15,362 44,815 8,638 279 382 73,158

Noncurrent assets:Restricted cash and investments -- 10 -- -- -- -- 10 Capital assets, net of

accumulated depreciation (Note 6) 1,426 14,132 23 2,180 -- 376 18,137 Total noncurrent assets 1,426 14,142 23 2,180 -- 376 18,147

Total assets 5,108 29,504 44,838 10,818 279 758 91,305

LIABILITIESCurrent liabilities:

Accounts payable 22 45 466 5 261 1 800 Salaries and benefits payable 166 90 63 51 6 25 401 Compensated absences 170 123 64 64 1 33 455 Capital lease obligations 4 -- 2 1 -- 59 66 Liability for self-insurance claims -- -- 10,782 -- -- -- 10,782

Total current liabilities 362 258 11,377 121 268 118 12,504

Noncurrent liabilities:Compensated absences 130 52 51 34 4 1 272 Capital lease obligations 4 -- 2 1 -- 61 68 Liability for self-insurance claims -- -- 26,601 -- -- -- 26,601 OPEB obligation 145 73 74 50 2 21 365

Total noncurrent liabilities 279 125 26,728 85 6 83 27,306 Total liabilities 641 383 38,105 206 274 201 39,810

NET ASSETSInvested in capital assets,

net of related debt 1,418 14,133 19 2,178 -- 256 18,004 Unrestricted 3,049 14,988 6,714 8,434 5 301 33,491

Total net assets 4,467$ 29,121$ 6,733$ 10,612$ 5$ 557$ 51,495$

The notes to the financial statements are an integral part of this statement.

205

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETSFOR THE FISCAL YEAR ENDED June 30, 2009 (in thousands)


Services Maintenance Insurance Services Utilities Services Total

Operating revenues:Charges for sales and services 5,820$ 9,388$ 25,728$ 3,791$ 5,511$ 1,068$ 51,306$ Self-insurance recovery -- -- 1,250 -- -- -- 1,250 Other operating revenues -- 106 51 117 -- 73 347

Total operating revenues 5,820 9,494 27,029 3,908 5,511 1,141 52,903

Operating expenses:Salaries and benefits 3,332 1,944 1,352 1,097 124 568 8,417 Services and supplies 1,641 4,875 5,232 1,748 5,531 488 19,515 Self-insurance claims -- -- 16,880 -- -- -- 16,880 Contractual services 153 12 226 392 6 26 815 Depreciation and amortization 589 2,222 6 605 -- 81 3,503 County overhead allocation 106 218 63 122 -- 23 532

Total operating expenses 5,821 9,271 23,759 3,964 5,661 1,186 49,662

Operating income (loss) (1) 223 3,270 (56) (150) (45) 3,241

Non-operating revenues (expenses):Use of money and property 114 450 1,281 259 3 11 2,118 Interest expense -- -- -- -- -- (6) (6) Loss on sale of capital assets (2) (27) -- -- -- -- (29) State and federal aid 23 5 -- 10 -- -- 38 Other non-operating revenues 2 16 983 13 151 -- 1,165

Total non-operating revenues 137 444 2,264 282 154 5 3,286

Income (loss) before transfers 136 667 5,534 226 4 (40) 6,527

Transfers in -- 225 -- 248 -- 597 1,070 Transfers out (597) (374) -- (43) -- -- (1,014)

Transfers in (out), net (597) (149) -- 205 -- 597 56

Change in net assets (461) 518 5,534 431 4 557 6,583

Total net assets - beginning 4,928 28,603 1,199 10,181 1 -- 44,912 Total net assets - ending 4,467$ 29,121$ 6,733$ 10,612$ 5$ 557$ 51,495$


206

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF CASH FLOWSFOR THE FISCAL YEAR ENDED June 30, 2009 (in thousands)


Services Maintenance Insurance Services Utilities Services Total

CASH FLOWS FROM OPERATING ACTIVITIESReceipts from interfund services provided 5,811$ 9,481$ 26,098$ 3,929$ 5,511$ 1,129$ 51,959$ Receipts from self-insurance recovery -- -- 1,250 -- -- -- 1,250 Payments to employees (3,219) (1,860) (1,323) (1,059) (117) (527) (8,105) Payments to suppliers (2,137) (5,014) (4,928) (2,145) (5,516) (513) (20,253) Payments for self-insurance claims -- -- (16,880) -- -- -- (16,880) County overhead allocation

payments to the General Fund (106) (218) (63) (122) -- (23) (532) Other receipts 2 16 983 13 151 -- 1,165

Net cash provided by operating activities 351 2,405 5,137 616 29 66 8,604

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES

Transfers from other funds -- 225 -- 248 -- 343 816 Transfers to other funds (343) (374) -- (43) -- -- (760) State and federal aid 23 5 -- 10 -- -- 38

Net cash provided (used) by noncapitaland related financing activities (320) (144) -- 215 -- 343 94

CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIES

Purchase of capital assets (488) (927) -- (259) -- -- (1,674) Proceeds from sales of capital assets -- 124 -- -- -- -- 124 Principal paid on capital lease obligations (4) -- (2) (2) -- (55) (63) Interest paid on capital lease obligations -- -- -- -- -- (6) (6)

Net cash used by capital and related financing activities (492) (803) (2) (261) -- (61) (1,619)

CASH FLOWS FROM INVESTING ACTIVITIESUse of money and property received 128 505 1,428 293 4 12 2,370

Net cash provided by investing activities 128 505 1,428 293 4 12 2,370

Net increase (decrease) in cash and cash equivalents (333) 1,963 6,563 863 33 360 9,449

Cash and cash equivalents - beginning 3,992 13,203 37,612 7,642 246 -- 62,695 Cash and cash equivalents - ending 3,659$ 15,166$ 44,175$ 8,505$ 279$ 360$ 72,144$

Reconciliation of cash and cash equivalents to the Statement of Net Assets

Cash and investments per Statement of Net Assets 3,659$ 15,156$ 44,175$ 8,505$ 279$ 360$ 72,134 Restricted cash and investments

per Statement of Net Assets -- 10 -- -- -- -- 10 Total cash and cash equivalents

per Statement of Net Assets 3,659$ 15,166$ 44,175$ 8,505$ 279$ 360$ 72,144$

Reconciliation of operating income (loss) to net cash provided (used) by operating activities:

Operating income (loss) (1)$ 223$ 3,270$ (56)$ (150)$ (45)$ 3,241$ Adjustments to reconcile operating income (loss) to net

cash provided (used) by operating activities:Depreciation and amortization 589 2,222 6 605 -- 81 3,503 Other non-operating revenues 2 16 983 13 151 -- 1,165 Changes in assets and liabilities:

Accounts receivable (9) (13) 319 21 -- (12) 306 Inventories -- 171 -- 4 -- -- 175 Accounts payable (343) (298) 993 (9) 21 1 365 Salaries and benefits payable 113 84 29 38 7 41 312 Self-insurance claims -- -- (463) -- -- -- (463)

Net cash provided by operating activities 351$ 2,405$ 5,137$ 616$ 29$ 66$ 8,604$

Noncash investing, capital, and financing activities --$ --$ --$ --$ --$ --$ --$


207




STRUCTURES

208

209

COUNTY OF SANTA BARBARA2010-2011 COST ALLOCATION PLAN SUPPLEMENT

SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNITFISCAL YEAR 2008-2009

EXHIBIT 4

Multi-Use BuildingsStruct. Code Allocated

TotalAllocated

Single-Use BuildingsStruct. Code Allocated

Allocations to the General FundF01005 581,819 581,819Cost Plan Unit 11000 Board of SupervisorsN02001 16,384 16,384P05001 13,119 13,119T02002 633,022 633,022

1,244,345 0 1,244,345

F01005 894,238 894,238Cost Plan Unit 12000 County Executive

894,238 0 894,238

F01005 802,322 802,322Cost Plan Unit 13000 County Counsel

802,322 0 802,322

F01006 6,542,141 6,542,141Cost Plan Unit 21100 District AttorneyP03001 645,369 645,369T04004 2,661,315 2,661,315T04008 2,515,405 2,515,405

5,822,089 6,542,141 12,364,230

F01011 1,382,289 1,382,289Cost Plan Unit 22100 Probation ServicesT02006 4,121,627 4,121,627

P03001 955,796 955,796

955,796 5,503,916 6,459,712

J01015 512,211 512,211Cost Plan Unit 22200 Probation InstitutionsJ01018 1,295,692 1,295,692L02001 356,145 356,145L02002 356,145 356,145L02003 356,145 356,145L02016 1,396,578 1,396,578L02021 142,739 142,739L02024 568,971 568,971T03303 362,160 362,160T03304 362,160 362,160

T03301 5,911,948 5,911,948

5,911,948 5,708,944 11,620,892

T04006 1,169,204 1,169,204Cost Plan Unit 23000 Public DefenderF02002 1,666,399 1,666,399F02003 138,607 138,607P03001 231,589 231,589T04008 3,223,129 3,223,129

5,259,724 1,169,204 6,428,928

210



EXHIBIT 4


TotalAllocated


C11001 434,504 434,504Cost Plan Unit 31100 Fire DepartmentC13001 43,871 43,871C15001 126,018 126,018C22001 263,331 263,331C23001 269,252 269,252C23002 269,252 269,252C31001 47,274 47,274C31004 47,274 47,274J01009 43,871 43,871J05001 78,912 78,912J05002 78,912 78,912J05005 78,912 78,912

T02005 29,505 29,505

29,505 1,781,382 1,810,886

J01003 128,710 128,710Cost Plan Unit 32100 Sheriff-Law EnforcementJ01010 43,871 43,871J01011 43,871 43,871J03034 1,982,729 1,982,729J03035 1,433,098 1,433,098J04001 2,420,387 2,420,387T03201 681,863 681,863

F02004 783,413 783,413N02001 71,620 71,620P03001 334,202 334,202P03003 30,855 30,855T04004 540,096 540,096

1,760,186 6,734,530 8,494,715

J03006 1,237,598 1,237,598Cost Plan Unit 32200 Sheriff-CustodyJ03011 1,237,598 1,237,598J03015 3,902,832 3,902,832J03016 357,420 357,420J03017 357,420 357,420J03021 509,492 509,492J03022 357,420 357,420J03028 9,472,060 9,472,060

J03010 3,336,118 3,336,118

3,336,118 17,431,840 20,767,958

N01002 47,274 47,274Cost Plan Unit 41400 Public Health Dept-HSJ02003 52,752 52,752

52,752 47,274 100,026

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

0 1,412,206 1,412,206

211



EXHIBIT 4


TotalAllocated


J02020 211,894 211,894Cost Plan Unit 51000 Agricultural CommissionerN02006 279,604 279,604T03001 259,405 259,405

A01001 8,135 8,135J02017 157,369 157,369P03003 17,880 17,880T03006 169,202 169,202

352,586 750,904 1,103,489

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

F02003 103,364 103,364

103,364 2,164,882 2,268,246

F01004 1,198,037 1,198,037Cost Plan Unit 53100 Planning & Development

1,198,037 0 1,198,037

F01004 818,082 818,082Cost Plan Unit 53500 P&D-Energy Division

818,082 0 818,082

F01004 262,385 262,385Cost Plan Unit 53600 P&D-Building & SafetyT03006 192,500 192,500

454,885 0 454,885

F01004 473,962 473,962Cost Plan Unit 54100 Public Works-Admin

473,962 0 473,962

F01004 230,109 230,109Cost Plan Unit 54300 Public Works-Surveyor

230,109 0 230,109

F01004 82,225 82,225Cost Plan Unit 55000 Housing and Community DevelopmeF01005 91,681 91,681

173,906 0 173,906

F01004 184,210 184,210Cost Plan Unit 61000 Auditor-ControllerF01005 1,067,726 1,067,726T02002 13,059 13,059T02005 48,836 48,836

1,313,830 0 1,313,830

212



EXHIBIT 4


TotalAllocated


F02001 4,671,276 4,671,276Cost Plan Unit 62000 Clerk-Recorder-AssessorF01001 1,697,946 1,697,946F01004 52,649 52,649F01005 1,278,826 1,278,826F02003 290,405 290,405P03003 97,106 97,106T02002 998,504 998,504

4,415,435 4,671,276 9,086,711

L03001 919,705 919,705Cost Plan Unit 63100 General Services-AdminF01005 512,588 512,588F02004 100,389 100,389L03004 16,395 16,395L03005 16,395 16,395L03010 16,395 16,395L03011 16,395 16,395L03012 16,395 16,395L03013 16,395 16,395

711,344 919,705 1,631,049

F01005 434,895 434,895Cost Plan Unit 63200 General Services-PurchasingJ02017 200,897 200,897

635,791 0 635,791

F01009 269,591 269,591Cost Plan Unit 63300 General Services-Facilities ServicesF04001 190,180 190,180F04002 190,180 190,180J02006 897,829 897,829J02030 891,401 891,401J05011 342,909 342,909J05016 342,909 342,909N02002 279,604 279,604

A01001 842,624 842,624F02003 159,280 159,280F02004 438,823 438,823J02013 167,943 167,943J03010 8,813 8,813P05001 172,464 172,464T02005 324,758 324,758T03403 95,634 95,634T04008 2,822,370 2,822,370

5,032,709 3,404,603 8,437,312

J02022 323,217 323,217Cost Plan Unit 64000 Human ResourcesF01002 915,466 915,466F01005 153,389 153,389

1,068,855 323,217 1,392,072

213



EXHIBIT 4


TotalAllocated


F01004 58,049 58,049Cost Plan Unit 65000 TreasurerF01005 800,677 800,677J02016 30,995 30,995T02002 345,730 345,730

1,235,450 0 1,235,450

F01002 46,050 46,050Cost Plan Unit 66000 Information TechnologyF01004 75,598 75,598

121,648 0 121,648

F01005 221,561 221,561Cost Plan Unit 99000 Department 990T02002 35,259 35,259

256,820 0 256,820

44,665,836 58,566,023Total for General Fund 103,231,860

Allocations to the Special Revenue FundsF02002 170,136 170,136Cost Plan Unit 25001 Grand Jury

170,136 0 170,136

J02004 897,829 897,829Cost Plan Unit 41100 Public Health DepartmentP07001 3,070,077 3,070,077T02001 4,157,031 4,157,031

J02003 742,412 742,412J02014 3,618,031 3,618,031J02016 2,352,328 2,352,328T02005 935,817 935,817

7,648,589 8,124,937 15,773,525

J02003 91,137 91,137Cost Plan Unit 41212 Public Health Dept-EMS

91,137 0 91,137

T02005 661,726 661,726Cost Plan Unit 41500 Public Health Dept-EHS

661,726 0 661,726

J02001 283,401 283,401Cost Plan Unit 43000 Alcohol, Drug & Mental Health ServJ02007 1,326,855 1,326,855J02029 283,401 283,401

J02013 336,839 336,839J02014 59,774 59,774J02016 1,738,717 1,738,717J02017 16,741 16,741P03003 308,955 308,955T03101 863,746 863,746

3,324,773 1,893,656 5,218,429

214



EXHIBIT 4


TotalAllocated


J02014 39,883 39,883Cost Plan Unit 43100 ADMHS-Mental Health Services Ac

39,883 0 39,883

J02003 132,038 132,038Cost Plan Unit 43200 ADMHS-Alcohol and Drug Program

132,038 0 132,038

J01001 128,710 128,710Cost Plan Unit 44000 Social ServicesJ02028 9,019,631 9,019,631P07003 2,147,786 2,147,786

J02002 5,739,618 5,739,618T02005 7,638,129 7,638,129

13,377,747 11,296,127 24,673,874

F02004 67,150 67,150Cost Plan Unit 53460 990-RDA Isla Vista

67,150 0 67,150

F01004 512,989 512,989Cost Plan Unit 54210 Public Works-Roads

512,989 0 512,989

F01004 125,670 125,670Cost Plan Unit 54471 Public Works-Water Agency

125,670 0 125,670

T02005 652,365 652,365Cost Plan Unit 90901 990 Prop 10 Tobacco Tax

652,365 0 652,365

26,804,202 21,314,720Total for Special Revenue Funds 48,118,921

Allocations to the Internal Service FundsF01005 20,099 20,099Cost Plan Unit 63420 General Services-Workers' Compens

20,099 0 20,099

J04014 76,282 76,282Cost Plan Unit 63600 General Services-Vehicle OperationsJ04019 76,282 76,282T03402 95,634 95,634

J02013 14,698 14,698

14,698 248,197 262,895

F01005 263,405 263,405Cost Plan Unit 63921 General Services-Reprographics

263,405 0 263,405

F01004 37,186 37,186Cost Plan Unit 66100 ITD-Information Tech ServicesF01005 870,965 870,965T02005 6,104 6,104

914,255 0 914,255

215



EXHIBIT 4


TotalAllocated


F02003 51,682 51,682Cost Plan Unit 66200 ITD-CommunicationsJ03010 18,111 18,111T03404 95,634 95,634

165,427 0 165,427

1,377,884 248,197Total for Internal Service Funds 1,626,081

Allocations to the Agency - Spec Dist Operating FundT04001 331,752 331,752Cost Plan Unit 25000 Court OperationsT04003 483,977 483,977T04009 441,882 441,882

F02003 1,565,970 1,565,970N02001 114,490 114,490P03001 998,541 998,541T03301 1,077,650 1,077,650

3,756,652 1,257,611 5,014,263

F02003 247,779 247,779Cost Plan Unit 80100 Law LibraryT04004 610,750 610,750

858,529 0 858,529

F01004 28,349 28,349Cost Plan Unit 81500 Santa Barbara LAFCO

28,349 0 28,349

4,643,530 1,257,611Total for Agency - Spec Dist Operating Funds 5,901,142

$77,491,453 $81,386,551Total Structure Allocations $158,878,004

216


SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDINGFISCAL YEAR 2008-09

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 8,252,776 258,586 7,994,190

F02002 F02002-County Courthouse Annex 1,836,535 1,836,535

F02003 F02003-Santa Barbara Courthouse 2,557,086 2,557,086

F02004 F02004-SBCH East Wing & Jail 1,389,774 1,389,774

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

J02003 J02003-PHD SAN ANTONIO BLDG. 1 1,464,095 445,756 1,018,339

J02013 J02013-County Archives Building (#10) 897,829 378,348 519,480

J02014 J02014-PHD HEALTH CLINIC BLDG #4 4,031,628 313,940 3,717,688

J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 4,295,397 173,357 4,122,040

J02017 J02017- SB Coop Extension 375,007 375,007

J03010 J03010-SBC MAIN JAIL 6,080,435 2,717,393 3,363,042

J04010 J04010-CORP YARD COMM/FLOOD BLDG 127,904 127,904

L03004 L03004-SY AIRPORT HANGER A1-5 32,789 16,395 16,395

L03005 L03005-SY AIRPORT HANGER A6-10 32,789 16,395 16,395

L03010 L03010-SY AIRPORT HANGER B1-5 32,789 16,395 16,395

L03011 L03011-SY AIRPORT HANGER B6-10 32,789 16,395 16,395

L03012 L03012-SY AIRPORT HANGER C1-7 32,789 16,395 16,395

L03013 L03013-SY AIRPORT HANGER C8-14 32,789 16,395 16,395

N02001 N02001-SYV OFFICE BUILDING 279,604 77,110 202,495

P03001 P03001-LOMPOC 'OLD' COURT 3,165,497 3,165,497

P03003 P03003-LOMPOC ADMIN. BLDG. 454,796 454,796

P05001 P05001-LOMPOC VMB 185,583 185,583

P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/ST 32,644 32,644

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 16,029,598 9,040,000 6,989,598

T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLD 282,342 186,709 95,634

T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS 282,342 186,709 95,634

T04004 T04004-SM COURT COMPLEX COURTHOUSE BL 4,051,868 239,707 3,812,161

T04008 T04008-SM COURT COMPLEX COURT BLDG G 8,560,904 8,560,904

93,055,561 15,564,109 77,491,453Total Multi-Use Structures

217



EXHIBIT 5


AmountExcluded

AmountAllocated

Structure

Single-Use StructuresA02001 A02001-MONTECITO HALL & LIBRARY 700,549 700,549

C11001 C11001-FIRE STATION 11 434,504 434,504

C12001 C12001-FIRE STATION #12 1,195,516 1,195,516

C13001 C13001-FIRE STATION #13 ENGINE HOUSE 43,871 43,871

C15001 C15001-FIRE STATION #15 126,018 126,018

C18001 C18001-FIRE STATION #18 620,170 620,170

C18003 C18003-FIRE STATION #18 GEN/STORAGE BLDG 620,170 620,170

C22001 C22001-FIRE STATION #22 263,331 263,331

C23001 C23001-FIRE STATION 23 VEHICLE GARAGE 269,252 269,252

C23002 C23002-FIRE STATION 23 STATION HOUSE 269,252 269,252

C24001 C24001-FIRE STATION 24

C31001 C31001-FIRE STATION #31 47,274 47,274

C31004 C31004-FIRE DEPT. OPERATIONS OFFICE 47,274 47,274

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 6,542,141 6,542,141

F01009 F01009-Court Services Bldg 269,591 269,591

F01011 F01011-PROBATION BUILDING 1,820,047 437,758 1,382,289

F01012 F01012-SB MUSEUM of ART

F02001 F02001-HALL of RECORDS 4,671,276 4,671,276

F03002 F03002-SB HISTORICAL SOCIETY MUSEUM

F04001 F04001-SB VETERANS MEMORIAL BLDG. 190,180 190,180

F04002 F04002-SB VMB RESIDENCE/STORAGE 190,180 190,180

F05003 4,629,426 4,629,426

F80200 F80200-SUMMERLAND ROAD YARD GARAGE

FL3007 FL3007-HEALTH CLINIC/MH OFFICE (FRANKLIN 1,486,452 1,486,452

H01001 H01001-SB AHR SHELTER MAIN OFFICE 5,330,603 3,918,397 1,412,206

J01001 J01001-DSS Community Center 681,700 552,990 128,710

J01003 J01003-Coroner Offices 243,710 115,000 128,710

J01009 J01009-Fire Battalion Chief Offices 43,871 43,871

J01010 J01010-SOD OFFICE 2 43,871 43,871

J01011 J01011-Sheriff Special Ops Intel Off. 43,871 43,871

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 #6 425,342 141,942 283,401

J02004 J02004-PHD ADMINISTRATION BLDG #8 897,829 897,829

J02006 J02006-PHD-DSS-Annex 897,829 897,829

J02007 J02007-ADMHS Childrens Services 6,637,235 5,310,380 1,326,855

J02020 J02020-AG. COMM./WEIGHTS & MEASURES 211,894 211,894

218



EXHIBIT 5


AmountExcluded

AmountAllocated

Structure

Single-Use StructuresJ02022 J02022-EMPLOYEE UNIVERSITY 323,217 323,217

J02028 J02028-SOCIAL SERVICE MAIN OFFICE 9,377,397 357,766 9,019,631

J02029 J02029-MENTAL HEALTH BLDG 425,342 141,942 283,401

J02030 J02030- V A CLINIC 891,401 891,401

J03006 J03006-SBC MAIN JAIL DRY FOOD STORE BLDG. 1,237,598 1,237,598

J03011 J03011-SBC MAIN JAIL PRINT SHOP 1,237,598 1,237,598

J03015 J03015-SBC MAIN JAIL NW ADDITION 4,902,832 1,000,000 3,902,832

J03016 J03016-SBC HONOR FARM INMATE SERVICES B 357,420 357,420

J03017 J03017-SBC H0NOR FARM MAIN BUILDING 357,420 357,420

J03021 J03021-SBC HONOR FARM LAUNDRY 509,492 509,492

J03022 J03022-SBC HONOR FARM CLASSROOM 357,420 357,420

J03028 J03028-SBC MAIN JAIL INMATE RECEPTION CE 9,472,060 9,472,060

J03034 J03034-SHERIFF'S EMERGENCY DISPATCH CNT 1,982,729 1,982,729

J03035 J03035-SHERIFF ADMINISTRATION BUILDING 1,433,098 1,433,098

J04001 J04001-SHERIFF'S SHOOTING RANGE 2,420,387 2,420,387

J04002 J04002-SHERIFF'S TRAINING FACILITY BUILDIN 285,622 285,622

J04014 J04014-CORP YARD VEHICLE OPS OFFICE/GARA 76,282 76,282

J04019 J04019-CORP YARD VEHICLE OPS SHOP 76,282 76,282

J04034 J04034-PARKS ROAD YARD OFFICE/SHOP/PRKN 962,943 962,943

J05001 J05001-FIRE DEPARTMENT ADMIN. BLDG 979,095 900,184 78,912

J05002 J05002-FIRE DEPARTMENT ADMIN. WAREHOUS 979,095 900,184 78,912

J05005 J05005-SBCOFD Warehouse/Office 979,095 900,184 78,912

J05011 J05011-SBEO ADMINISTRATION BLDG. 342,909 342,909

J05016 J05016-SBEO AUDITORIUM 342,909 342,909

L02001 L02001-LPBC DINING HALL & KITCHEN 356,145 356,145

L02002 L02002-LPBC CONFERENCE ROOM 356,145 356,145

L02003 L02003-LPBC Kitchen Restrooms 356,145 356,145

L02005 L02005-LPBC TRI-CTY BOOT CAMP VOCATIONA 369,153 369,153

L02013 L02013-LPBC TRI-COUNTY BOOT CAMP DORM 606,558 606,558

L02016 L02016-LPBC Dorm Personals Bidg. 1,396,578 1,396,578

L02021 L02021-LPBC Los Robles High School 142,739 142,739

L02024 L02024-LPBC ADMINISTRATION BUILDING 568,971 568,971

L03001 L03001-SY AIRPORT ADMINISTRATION BLDG 919,705 919,705

N01002 N01002-BUELLTON SENIOR CNTR BLDG #1 47,274 47,274

N02002 N02002-SOLVANG SENIOR CENTER 279,604 279,604

N02006 N02006-SYV AG COMMISSIONER'S OFFICE 279,604 279,604

P02001 P02001-VANDENBERG VILLAGE LIBRARY 257,677 257,677

P03004 P03004-Lompoc Mental Health MISC Office 432,250 432,250

P06004 P06004-LOMPOC ROAD YARD MODULAR OFFIC 32,644 32,644

P06005 P06005-LOMPOC ROAD YARD GARAGE 32,644 32,644

P06007 P06007-LOMPOC ROAD YARD SHOP & STOR. 32,644 32,644

219



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/CAT

P10001 P10001-SURF STATION Shelter 1 1,108,640 1,108,640

T02001 T02001-BETTERAVIA BLDG B, SM PHD HEALTH 4,157,031 4,157,031

T02006 T02006-BETTERAVIA BLDG A PROBATION 4,121,627 4,121,627

T03001 T03001-SM AG COMMISSIONERS PESTICIDE BL 259,405 259,405

T03201 T03201-SM SHERIFF'S SUB-STATION 681,863 681,863

T03303 T03303-SM JUVENILE HALL Modular 1 362,160 362,160

T03304 T03304-SM JUVENILE HALL Modular 2 362,160 362,160

T03402 T03402-SM CORP YARD VEHICLE OPS BLDG 282,342 186,709 95,634

T03419 151,776 151,776

T04001 T04001-SM COURT COMPLEX COURT CLERKS B 331,752 331,752

T04002 T04002-Facilities Maintenance Shop

T04003 T04003-SM COURT COMPLEX JURY ASSY BLDG 483,977 483,977

T04006 T04006-SM COURT COMPLEX PUB. DEFEND BL 1,548,934 379,730 1,169,204

T04009 441,882 441,882

T05003 T05003 - Santa Maria CARES Building 3,401,907 3,401,907

X01001 X01001-NEW CUYAMA MODULAR LIBRARY 129,815 129,815

X01002 X01002-NEW CUYAMA RD YD OFFICE & GARAG

118,564,179 37,177,627 81,386,551Total Single-Use Structures

Combined Total for Multi and Single Use Structures 211,619,740 52,741,736 158,878,004

220


OCCUPANCY OF MULTI-USE STRUCTURESFISCAL YEAR 2008-2009

EXHIBIT 6

Structure Code: A01001

CPU CPU Occupant SqFt Alloc Pcnt Allocation

Total Square Feet 13,910Common 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 S 13,777 99.0439% 842,624

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 3,894 0.0000% 062000 Clerk-Recorder-Assessor 4,645 100.0000% 1,697,946

8,539 100.0000% 1,697,946




F01002-McDONALD BUILDING Acquistion Cost 961,516Excludable Costs 0


64000 Human Resources 640 10.2171% 98,23964000 Human Resources 5,324 84.9936% 817,22766000 Information Technology 100 1.5964% 15,35066000 Information Technology 200 3.1928% 30,700

6,264 100.0000% 961,516

221



EXHIBIT 6




F01004-ENGINEERING BUILDINGAcquistion Cost 4,247,862Excludable Costs 108,362


53100 Planning & Development 7,967 23.6199% 977,74753100 Planning & Development 1,795 5.3217% 220,29153500 P&D-Energy Division 6,666 19.7628% 818,08253600 P&D-Building & Safety 2,138 6.3386% 262,38554100 Public Works-Admin 3,862 11.4497% 473,96254210 Public Works-Roads 4,180 12.3925% 512,98954300 Public Works-Surveyor 1,875 5.5588% 230,10954410 Public Works-Flood Control 3,829 0.0000% 054471 Public Works-Water Agency 1,024 3.0359% 125,67055000 Housing and Community Dev 670 1.9864% 82,22561000 Auditor-Controller 1,501 4.4500% 184,21062000 Clerk-Recorder-Assessor 429 1.2719% 52,64965000 Treasurer 473 1.4023% 58,04966000 Information Technology 616 1.8263% 75,59866100 ITD-Information Tech Servic 303 0.8983% 37,18681500 Santa Barbara LAFCO 231 0.6849% 28,349

37,559 100.0000% 4,139,500

222



EXHIBIT 6



Total Square Feet 68,013Common Square Feet -2,200

F01005-ADMINISTRATION BUILDINGAcquistion Cost 8,252,776Excludable Costs 0

Allocable Costs 8,252,776Allocable Square Feet 70,213Excludable Square Feet 0

11000 Board of Supervisors 4,950 7.0500% 581,81912000 County Executive 7,608 10.8356% 894,23813000 County Counsel 6,826 9.7218% 802,32255000 Housing and Community Dev 128 0.1823% 15,04555000 Housing and Community Dev 652 0.9286% 76,63661000 Auditor-Controller 9,084 12.9378% 1,067,72662000 Clerk-Recorder-Assessor 10,880 15.4957% 1,278,82663100 General Services-Admin 2,200 3.1333% 258,58663100 General Services-Admin 2,161 3.0778% 254,00263200 General Services-Purchasing 1,000 1.4242% 117,53963200 General Services-Purchasing 2,700 3.8454% 317,35663420 General Services-Workers' C 171 0.2435% 20,09963921 General Services-Reprograp 2,241 3.1917% 263,40564000 Human Resources 638 0.9087% 74,99064000 Human Resources 667 0.9500% 78,39965000 Treasurer 6,812 9.7019% 800,67766100 ITD-Information Tech Servic 4,910 6.9930% 577,11766100 ITD-Information Tech Servic 2,500 3.5606% 293,84899000 Department 990 323 0.4600% 37,96599000 Department 990 1,262 1.7974% 148,33499000 Department 990 300 0.4273% 35,26299999 Other 2,200 3.1333% 258,586

70,213 100.0000% 8,252,776




F02002-County Courthouse AnnexAcquistion Cost 1,836,535Excludable Costs 0


23000 Public Defender 10,343 90.7360% 1,666,39925001 Grand Jury 1,056 9.2640% 170,136

11,399 100.0000% 1,836,535

223



EXHIBIT 6




F02003-Santa Barbara CourthouseAcquistion Cost 2,557,086Excludable Costs 0


23000 Public Defender 2,816 5.4205% 138,60725000 Court Operations 31,815 61.2404% 1,565,97052100 Landscape Maintenance 900 1.7324% 44,29952100 Landscape Maintenance 1,200 2.3099% 59,06562000 Clerk-Recorder-Assessor 5,900 11.3569% 290,40563300 General Services-Facilities S 756 1.4552% 37,21163300 General Services-Facilities S 2,480 4.7737% 122,06866200 ITD-Communications 1,050 2.0211% 51,68280100 Law Library 5,034 9.6899% 247,779

51,951 100.0000% 2,557,086




F02004-SBCH East Wing & JailAcquistion Cost 1,389,774Excludable Costs 0


32100 Sheriff-Law Enforcement 3,497 28.1607% 391,37132100 Sheriff-Law Enforcement 3,503 28.2091% 392,04253460 990-RDA Isla Vista 600 4.8317% 67,15063100 General Services-Admin 276 2.2226% 30,88963100 General Services-Admin 621 5.0008% 69,50063300 General Services-Facilities S 1,016 8.1817% 113,70763300 General Services-Facilities S 1,293 10.4123% 144,70863300 General Services-Facilities S 1,612 12.9812% 180,409

12,418 100.0000% 1,389,774

224



EXHIBIT 6

Structure Code: J02002



J02002-CASA NUEVA OFFICE BUILDINGAcquistion Cost 6,167,747Excludable Costs 428,129


44000 Social Services 8,150 100.0000% 5,739,61886100 SB County Association of Go 5,979 0.0000% 087100 Air Pollution Control District 14,139 0.0000% 0

28,268 100.0000% 5,739,618




J02003-PHD SAN ANTONIO BLDG. 1Acquistion Cost 1,464,095Excludable Costs 445,756


41100 Public Health Department 7,079 72.9042% 742,41241212 Public Health Dept-EMS 869 8.9495% 91,13741400 Public Health Dept-HS 503 5.1802% 52,75243200 ADMHS-Alcohol and Drug Pr 1,259 12.9660% 132,038

9,710 100.0000% 1,018,339




J02013-County Archives Building (#10)Acquistion Cost 897,829Excludable Costs 0


43000 Alcohol, Drug & Mental Healt 4,950 37.5171% 336,83963300 General Services-Facilities S 2,468 18.7055% 167,94363600 General Services-Vehicle Op 216 1.6371% 14,69899999 Other 5,560 42.1404% 378,348

13,194 100.0000% 897,829

225



EXHIBIT 6




J02014-PHD HEALTH CLINIC BLDG #4Acquistion Cost 4,031,628Excludable Costs 313,940


41100 Public Health Department 36,559 97.3194% 3,618,03143000 Alcohol, Drug & Mental Healt 604 1.6078% 59,77443100 ADMHS-Mental Health Servi 403 1.0728% 39,883

37,566 100.0000% 3,717,688




J02016-PHD PSYCH/HEALTH BLDG 2 & 3Acquistion Cost 4,295,397Excludable Costs 173,357


41100 Public Health Department 28,081 57.0671% 2,352,32843000 Alcohol, Drug & Mental Healt 1,021 2.0749% 85,52943000 Alcohol, Drug & Mental Healt 10,213 20.7552% 855,53743000 Alcohol, Drug & Mental Healt 1,532 3.1134% 128,33543000 Alcohol, Drug & Mental Healt 5,107 10.3786% 427,81043000 Alcohol, Drug & Mental Healt 2,883 5.8589% 241,50765000 Treasurer 370 0.7519% 30,995

49,207 100.0000% 4,122,040




J02017- SB Coop ExtensionAcquistion Cost 375,007Excludable Costs 0


43000 Alcohol, Drug & Mental Healt 200 4.4643% 16,74151000 Agricultural Commissioner 1,880 41.9643% 157,36963200 General Services-Purchasing 2,400 53.5714% 200,897

4,480 100.0000% 375,007

226



EXHIBIT 6




J03010-SBC MAIN JAILAcquistion Cost 6,080,435Excludable Costs 2,717,393


32200 Sheriff-Custody 75,709 99.1994% 3,336,11863300 General Services-Facilities S 200 0.2621% 8,81366200 ITD-Communications 411 0.5385% 18,111

76,320 100.0000% 3,363,042




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 2,709 34.7308% 063300 General Services-Facilities S 2,171 27.8333% 066200 ITD-Communications 1,460 18.7179% 066200 ITD-Communications 1,460 18.7179% 0

7,800 100.0000% 0

Structure Code: L03004



L03004-SY AIRPORT HANGER A1-5Acquistion Cost 32,789Excludable Costs 0


63100 General Services-Admin 5,700 50.0000% 16,39599999 Other 5,700 50.0000% 16,395

11,400 100.0000% 32,789

227



EXHIBIT 6




L03005-SY AIRPORT HANGER A6-10Acquistion Cost 32,789Excludable Costs 0



11,400 100.0000% 32,789




L03010-SY AIRPORT HANGER B1-5Acquistion Cost 32,789Excludable Costs 0



15,080 100.0000% 32,789




L03011-SY AIRPORT HANGER B6-10Acquistion Cost 32,789Excludable Costs 0



15,080 100.0000% 32,789




L03012-SY AIRPORT HANGER C1-7Acquistion Cost 32,789Excludable Costs 0



15,900 100.0000% 32,789

228



EXHIBIT 6




L03013-SY AIRPORT HANGER C8-14Acquistion Cost 32,789Excludable Costs 0



15,900 100.0000% 32,789

Structure Code: N02001



N02001-SYV OFFICE BUILDINGAcquistion Cost 279,604Excludable Costs 0


11000 Board of Supervisors 579 5.8597% 16,38425000 Court Operations 4,046 40.9473% 114,49032100 Sheriff-Law Enforcement 2,531 25.6148% 71,62099999 Other 2,725 27.5782% 77,110

9,881 100.0000% 279,604

Structure Code: P03001



P03001-LOMPOC 'OLD' COURTAcquistion Cost 3,165,497Excludable Costs 0


21100 District Attorney 5,239 20.3876% 645,36922100 Probation Services 7,759 30.1942% 955,79623000 Public Defender 1,880 7.3160% 231,58925000 Court Operations 8,106 31.5445% 998,54132100 Sheriff-Law Enforcement 2,713 10.5577% 334,202

25,697 100.0000% 3,165,497

229



EXHIBIT 6




P03003-LOMPOC ADMIN. BLDG.Acquistion Cost 454,796Excludable Costs 0


32100 Sheriff-Law Enforcement 461 4.1098% 18,69132100 Sheriff-Law Enforcement 300 2.6745% 12,16443000 Alcohol, Drug & Mental Healt 7,620 67.9326% 308,95551000 Agricultural Commissioner 441 3.9315% 17,88062000 Clerk-Recorder-Assessor 2,395 21.3515% 97,106

11,217 100.0000% 454,796




P05001-LOMPOC VMBAcquistion Cost 185,583Excludable Costs 0


11000 Board of Supervisors 919 7.0692% 13,11963300 General Services-Facilities S 12,081 92.9308% 172,464

13,000 100.0000% 185,583




P06008-LOMPOC ROAD YARD GARAGE/SHOP/STORAcquistion Cost 32,644Excludable Costs 32,644

Allocable Costs 0Allocable Square Feet 2,870Excludable Square Feet 0

54210 Public Works-Roads 180 6.2718% 063600 General Services-Vehicle Op 2,690 93.7282% 0

2,870 100.0000% 0

230



EXHIBIT 6

Structure Code: T02002



T02002-BETTERAVIA CENTER BLDG D. ADMIN.Acquistion Cost 2,025,574Excludable Costs 0


11000 Board of Supervisors 3,878 31.2515% 633,02261000 Auditor-Controller 80 0.6447% 13,05962000 Clerk-Recorder-Assessor 4,581 36.9168% 747,77662000 Clerk-Recorder-Assessor 1,536 12.3781% 250,72865000 Treasurer 323 2.6029% 52,72565000 Treasurer 1,795 14.4653% 293,00699000 Department 990 216 1.7407% 35,259

12,409 100.0000% 2,025,574




T02005-BETTERAVIA BLDG C, SOCIAL SERVICESAcquistion Cost 10,297,241Excludable Costs 0


31100 Fire Department 145 0.2865% 29,50541100 Public Health Department 4,599 9.0880% 935,81741500 Public Health Dept-EHS 3,252 6.4262% 661,72644000 Social Services 37,537 74.1765% 7,638,12961000 Auditor-Controller 240 0.4743% 48,83663300 General Services-Facilities S 1,596 3.1538% 324,75866100 ITD-Information Tech Servic 30 0.0593% 6,10490901 990 Prop 10 Tobacco Tax 3,206 6.3353% 652,365

50,605 100.0000% 10,297,241




T03006-NORTH COUNTY TECHNICAL SERVICE BLDGAcquistion Cost 361,702Excludable Costs 0


51000 Agricultural Commissioner 4,096 46.7794% 169,20253600 P&D-Building & Safety 4,660 53.2206% 192,500

8,756 100.0000% 361,702

231



EXHIBIT 6




T03101-SM MENTAL HEALTH CENTERAcquistion Cost 1,104,178Excludable Costs 240,432


43000 Alcohol, Drug & Mental Healt 8,207 50.7419% 438,28143000 Alcohol, Drug & Mental Healt 7,967 49.2581% 425,465

16,174 100.0000% 863,746




T03301-SM JUVENILE HALLAcquistion Cost 16,029,598Excludable Costs 9,040,000


22200 Probation Institutions 11,334 84.5821% 5,911,94825000 Court Operations 2,066 15.4179% 1,077,650

13,400 100.0000% 6,989,598




T03403-SM CORP YARD GS SHOPS/ OFFICE BLDGAcquistion Cost 282,342Excludable Costs 186,709

Allocable Costs 95,634Allocable Square Feet 4,400Excludable Square Feet 8,856

54210 Public Works-Roads 6,656 0.0000% 054410 Public Works-Flood Control 2,200 0.0000% 063300 General Services-Facilities S 4,400 100.0000% 95,634

13,256 100.0000% 95,634

232



EXHIBIT 6




T03404-SM CORP. YARD STEEL GARAGE/SHOPSAcquistion Cost 282,342Excludable Costs 186,709

Allocable Costs 95,634Allocable Square Feet 1,700Excludable Square Feet 5,713

54210 Public Works-Roads 4,570 0.0000% 054410 Public Works-Flood Control 1,143 0.0000% 066200 ITD-Communications 1,700 100.0000% 95,634

7,413 100.0000% 95,634




T04004-SM COURT COMPLEX COURTHOUSE BLDG DAcquistion Cost 4,051,868Excludable Costs 239,707


21100 District Attorney 10,057 69.8112% 2,661,31532100 Sheriff-Law Enforcement 400 2.7766% 105,84932100 Sheriff-Law Enforcement 1,641 11.3911% 434,24780100 Law Library 2,308 16.0211% 610,750

14,406 100.0000% 3,812,161




T04008-SM COURT COMPLEX COURT BLDG GAcquistion Cost 8,560,904Excludable Costs 0


21100 District Attorney 295 29.3825% 2,515,40523000 Public Defender 378 37.6494% 3,223,12963300 General Services-Facilities S 331 32.9681% 2,822,370

1,004 100.0000% 8,560,904

233

EXHIBIT 7

Cost Sq. Ft. MonthlyPlan Unit Department Address Occupied Rent

11000 Supervisors 5200 8th Street, Suite 101, Carpinteria, CA 205 140 21300 Child Support Services 4 East Carrillo Street, Santa Barbara 11,346 21,457

201 South Miller Street, Ste 202-206, & 210, Santa Maria 10,249 18,402

25000 Court Operations 201 S. Miller Street, Ste 208, Santa Maria 2,440 4,239

31100 Fire Department 195 West Highway 246, Ste 102 & 104, Buellton 4,740 5,865

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 2,754 900 Airport Rd, Hangar G-7, Santa Ynez 6,800 3,683

41100 Health Care Services 1136 East Montecito Street, Santa Barbara 6,980 7,588 545 Alisal Road, Stes. 109-111, Solvang 663 379 1111 Chapala, Suite 200, Santa Barbara 8,388 35,085 400 N. McClelland, Santa Maria 1,400 1,634 5200 8th Street, Suite 203, Carpinteria, CA 920 312 116 South Palisade, Santa Maria, Suite 104 5,674 7,671

43000Alcohol, Drug & Mental Health 218 West Carmen Lane Suite 111, Santa Maria, CA 93454 1,500 1,850

2034 De La Vina Street, Santa Barabara 4,225 12,923 648 North H Street, Lompoc CA 93436 4,784 5,075

44000 Social Services 1410 & 1444 So. Broadway, Santa Maria 43,068 70,367 130 E. Ortega Street, Santa Barbara (EDD) 3,012 1,596 1133 & 1145 North "H" St., Suites C1-4, 6&7, D7-9, Lompoc 11,400 14,010 1318 Broadway, Santa Maria Ca 93456 30,000 45,000 44803 Cebrian Ave, New Cuyama, CA 93254 2,400 600

51000 Ag Commisioner 1745 Mission Dr., Solvang 150 224

53100 Planning & Development 30 E. Figueroa Street, Santa Barbara 4,000 13,582 624 A West Foster Road, Santa Maria 1,631 2,429

63300 General Services Adjacent to Rocky Nook Park - 1

90901 First 5 Commission 1 East Anapamu Street, Santa Barbara 7,120 13,243 1103 Clark, Suite A, Orcutt 867 1,473


OCCUPANCY IN NON-COUNTY OWNED STRUCTURESFISCAL YEAR 2008-09

234


DETAILS OF COUNTY-OWNED STRUCTURES(GOVERNMENTAL FUNDS ONLY)

FISCAL YEAR 2008-2009

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 999,4497/1/1990 216,970

12/30/1999 113,7286/30/2001 105,6743/31/2002 923,4066/30/2007 270,4556/30/2009 2,373,887

BUILDING TOTALS 5,896,658 258,5862,356,118 7,994,1908,252,776

235




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code F02002F02002-County Courthouse Annex

C 1/19/1929 425,0006/1/1977 278,356

6/15/1987 31,4603/19/1991 654,9586/30/2009 446,761

BUILDING TOTALS 1,411,535 0425,000 1,836,5351,836,535

Structure Code F02003F02003-Santa Barbara Courthouse

C 1/19/1929 425,0006/1/1977 278,356

6/15/1987 31,4607/1/1990 305,3037/1/1990 417,214

3/19/1991 654,95810/31/1996 206,6966/30/2003 89,4446/30/2003 148,655

BUILDING TOTALS 2,132,086 0425,000 2,557,0862,557,086

Structure Code F02004F02004-SBCH East Wing & Jail

C 1/19/1929 425,0006/1/1977 278,356

6/15/1987 31,4603/19/1991 654,958

BUILDING TOTALS 964,774 0425,000 1,389,7741,389,774

Structure Code J02002J02002-CASA NUEVA OFFICE BUILDING

C 6/30/2004 5,739,618C 6/30/2004 126,617

6/30/2004 93,3646/30/2004 208,148

BUILDING TOTALS 301,512 428,1295,866,235 5,739,6186,167,747

236




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02003J02003-PHD SAN ANTONIO BLDG. 1

P 1/19/1917 81,6711/19/1962 62,7129/11/1981 40,808

10/28/1983 43,9951/10/1989 76,5345/8/1989 493,547

10/17/1989 156,5145/31/1997 62,5596/30/2006 169,8826/30/2006 275,874

BUILDING TOTALS 1,382,425 445,75681,671 1,018,3391,464,095

Structure Code J02013J02013-County Archives Building (#10)

P 1/19/1917 81,6711/19/1962 62,7127/1/1980 36,003

9/11/1981 40,80810/28/1983 43,9951/10/1989 76,5345/8/1989 493,547

5/31/1997 62,559

BUILDING TOTALS 816,158 378,34881,671 519,480897,829

Structure Code J02014J02014-PHD HEALTH CLINIC BLDG #4

C 1/19/1950 825,0001/19/1968 204,4827/1/1980 36,003

10/28/1983 749,71610/28/1983 1,040,309

7/1/1990 632,6605/31/1997 62,5596/30/2003 313,9406/30/2004 166,959

BUILDING TOTALS 3,206,628 313,940825,000 3,717,6884,031,628

237




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02016J02016-PHD PSYCH/HEALTH BLDG 2 & 3

C 1/19/1961 1,440,3627/1/1980 36,003

9/11/1981 506,4609/11/1981 1,090,4967/1/1990 863,0907/1/1990 123,070

5/31/1997 62,5596/30/2003 173,357

BUILDING TOTALS 2,855,035 173,3571,440,362 4,122,0404,295,397

Structure Code J02017J02017- SB Coop Extension

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 1,237,5983/24/1986 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 764,5306/30/2007 608,1006/30/2008 284,628

BUILDING TOTALS 4,842,837 2,717,3931,237,598 3,363,0426,080,435

Structure Code J04010J04010-CORP YARD COMM/FLOOD BLDG

C 1/22/1973 127,904

BUILDING TOTALS 0 127,904127,904 0127,904

Structure Code L03004L03004-SY AIRPORT HANGER A1-5

C 6/30/1980 32,789

BUILDING TOTALS 0 16,39532,789 16,39532,789

238




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code L03005L03005-SY AIRPORT HANGER A6-10

C 6/30/1980 32,789

BUILDING TOTALS 0 16,39532,789 16,39532,789

Structure Code L03010L03010-SY AIRPORT HANGER B1-5

C 6/30/1980 32,789

BUILDING TOTALS 0 16,39532,789 16,39532,789

Structure Code L03011L03011-SY AIRPORT HANGER B6-10

C 6/30/1980 32,789

BUILDING TOTALS 0 16,39532,789 16,39532,789

Structure Code L03012L03012-SY AIRPORT HANGER C1-7

C 6/30/1980 32,789

BUILDING TOTALS 0 16,39532,789 16,39532,789

Structure Code L03013L03013-SY AIRPORT HANGER C8-14

C 6/30/1980 32,789

BUILDING TOTALS 0 16,39532,789 16,39532,789

Structure Code N02001N02001-SYV OFFICE BUILDING

C 1/19/1964 42,4276/6/1974 35,433

12/8/1992 201,744

BUILDING TOTALS 237,178 77,11042,427 202,495279,604

Structure Code P03001P03001-LOMPOC 'OLD' COURT

C 4/1/1957 224,0317/1/1979 695,791

6/30/2002 2,130,8386/30/2003 114,837

BUILDING TOTALS 2,941,466 0224,031 3,165,4973,165,497

Structure Code P03003P03003-LOMPOC ADMIN. BLDG.

C 6/6/1972 454,796

BUILDING TOTALS 0 0454,796 454,796454,796

239




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code P05001P05001-LOMPOC VMB

C 1/19/1935 185,583

BUILDING TOTALS 0 0185,583 185,583185,583

Structure Code P06008P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR

C 1/19/1963 32,644

BUILDING TOTALS 0 32,64432,644 032,644

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

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 362,16012/30/1999 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 9,040,000362,160 6,989,59816,029,598

240




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code T03403T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG

C 7/1/1978 186,7097/1/1978 95,634

BUILDING TOTALS 95,634 186,709186,709 95,634282,342

Structure Code T03404T03404-SM CORP. YARD STEEL GARAGE/SHOPS

C 7/1/1978 186,7097/1/1978 95,634

BUILDING TOTALS 95,634 186,709186,709 95,634282,342

Structure Code T04004T04004-SM COURT COMPLEX COURTHOUSE BLDG D

C 1/19/1954 94,7191/19/1964 109,923

10/28/1983 93,7787/1/1990 33,333

6/30/2005 3,177,2526/30/2006 146,2726/30/2007 106,4016/30/2007 50,4846/30/2008 239,707

BUILDING TOTALS 3,957,150 239,70794,719 3,812,1614,051,868

Structure Code T04008T04008-SM COURT COMPLEX COURT BLDG G

C 7/1/1991 8,478,75112/1/1991 82,153

BUILDING TOTALS 82,153 08,478,751 8,560,9048,560,904

Total Use StructuresMulti 38,910,229 54,145,332 93,055,561 15,564,109 77,491,453

241




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 191,0506/30/2008 243,454

BUILDING TOTALS 243,454 0191,050 434,504434,504

Structure Code C12001C12001-FIRE STATION #12

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 43,871

BUILDING TOTALS 0 043,871 43,87143,871


C 6/30/2000 126,018

BUILDING TOTALS 0 0126,018 126,018126,018


D 7/15/1989 620,170

BUILDING TOTALS 0 620,170620,170 0620,170

Structure Code C18003C18003-FIRE STATION #18 GEN/STORAGE BLDG

D 7/15/1989 620,170

BUILDING TOTALS 0 620,170620,170 0620,170


L 7/31/1981 263,331

BUILDING TOTALS 0 0263,331 263,331263,331

242




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code C23001C23001-FIRE STATION 23 VEHICLE GARAGE

C 3/19/1990 269,252

BUILDING TOTALS 0 0269,252 269,252269,252

Structure Code C23002C23002-FIRE STATION 23 STATION HOUSE

C 3/19/1990 269,252

BUILDING TOTALS 0 0269,252 269,252269,252


C 1/19/1965 47,274

BUILDING TOTALS 0 047,274 47,27447,274

Structure Code C31004C31004-FIRE DEPT. OPERATIONS OFFICE

C 1/19/1965 47,274

BUILDING TOTALS 0 047,274 47,27447,274


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 PLANT

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

243




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code D40002D40002-ARROYO BURRO BCH PRK - RESTAURANT

G 11/10/1981 290,399

BUILDING TOTALS 0 290,399290,399 0290,399

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 6,419,1366/30/2008 123,005

BUILDING TOTALS 123,005 06,419,136 6,542,1416,542,141

Structure Code F01009F01009-Court Services Bldg

C 7/1/1990 157,600C 7/1/1990 111,991

BUILDING TOTALS 0 0269,591 269,591269,591

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

244




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code F02001F02001-HALL of RECORDS

C 1/19/1929 425,0006/1/1977 278,356

6/15/1987 31,4603/19/1991 654,9586/30/2006 3,281,502

BUILDING TOTALS 4,246,276 0425,000 4,671,2764,671,276

Structure Code F04001F04001-SB VETERANS MEMORIAL BLDG.

P 1/19/1935 190,180

BUILDING TOTALS 0 0190,180 190,180190,180

Structure Code F04002F04002-SB VMB RESIDENCE/STORAGE

P 1/19/1935 190,180

BUILDING TOTALS 0 0190,180 190,180190,180

Structure Code F05003

P 6/30/2009 4,629,426

BUILDING TOTALS 0 4,629,4264,629,426 04,629,426

Structure Code FL3007FL3007-HEALTH CLINIC/MH OFFICE (FRANKLIN CNTR)

P 6/30/2009 1,486,452

BUILDING TOTALS 0 1,486,4521,486,452 01,486,452

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 150,3796/30/2009 364,340

BUILDING TOTALS 4,984,776 3,918,397345,827 1,412,2065,330,603

Structure Code J01001J01001-DSS Community Center

C 1/19/1963 65,8196/15/1987 62,8926/30/2008 552,990

BUILDING TOTALS 615,882 552,99065,819 128,710681,700

245




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J01003J01003-Coroner Offices

C 1/19/1963 65,8196/15/1987 62,8926/30/2008 115,000

BUILDING TOTALS 177,892 115,00065,819 128,710243,710

Structure Code J01009J01009-Fire Battalion Chief Offices

C 1/19/1958 43,871

BUILDING TOTALS 0 043,871 43,87143,871

Structure Code J01010J01010-SOD OFFICE 2

C 1/19/1958 43,871

BUILDING TOTALS 0 043,871 43,87143,871

Structure Code J01011J01011-Sheriff Special Ops Intel Off.

C 1/19/1958 43,871

BUILDING TOTALS 0 043,871 43,87143,871

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 111,1351/19/1967 54,4425/31/2001 120,0025/31/2001 87,5003/31/2002 52,264

BUILDING TOTALS 314,208 141,942111,135 283,401425,342

246




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02004J02004-PHD ADMINISTRATION BLDG #8

P 1/19/1917 81,6711/19/1962 62,7127/1/1980 36,003

9/11/1981 40,80810/28/1983 43,9951/10/1989 76,5345/8/1989 493,547

5/31/1997 62,559

BUILDING TOTALS 816,158 081,671 897,829897,829

Structure Code J02006J02006-PHD-DSS-Annex

P 1/19/1917 81,6711/19/1962 62,7127/1/1980 36,003

9/11/1981 40,80810/28/1983 43,9951/10/1989 76,5345/8/1989 493,547

5/31/1997 62,559

BUILDING TOTALS 816,158 081,671 897,829897,829

Structure Code J02007J02007-ADMHS Childrens Services

C 1/19/1936 129,2877/1/1980 36,003

10/28/1983 753,3917/1/1990 226,600

5/31/1997 62,5596/30/2006 5,188,8026/30/2007 121,5786/30/2007 119,015

BUILDING TOTALS 6,507,948 5,310,380129,287 1,326,8556,637,235

Structure Code J02020J02020-AG. COMM./WEIGHTS & MEASURES

C 1/19/1941 113,3327/1/1980 36,003

5/31/1997 62,559

BUILDING TOTALS 98,562 0113,332 211,894211,894

247




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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 750,5686/30/2009 357,766

BUILDING TOTALS 1,108,334 357,7668,269,063 9,019,6319,377,397

Structure Code J02029J02029-MENTAL HEALTH BLDG

C 1/19/1967 111,1351/19/1967 54,4425/31/2001 87,5005/31/2001 120,0023/31/2002 52,264

BUILDING TOTALS 314,208 141,942111,135 283,401425,342

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 1,237,598

BUILDING TOTALS 0 01,237,598 1,237,5981,237,598

Structure Code J03011J03011-SBC MAIN JAIL PRINT SHOP

L 6/6/1972 1,237,598

BUILDING TOTALS 0 01,237,598 1,237,5981,237,598

Structure Code J03015J03015-SBC MAIN JAIL NW ADDITION

C 7/20/1987 3,667,0977/20/1987 1,000,0007/1/1990 113,1677/1/1990 122,568

BUILDING TOTALS 1,235,735 1,000,0003,667,097 3,902,8324,902,832

248




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J03016J03016-SBC HONOR FARM INMATE SERVICES BLDG

C 1/19/1959 38,5106/15/1987 39,4397/1/1990 102,454

8/31/2001 177,017

BUILDING TOTALS 318,910 038,510 357,420357,420

Structure Code J03017J03017-SBC H0NOR FARM MAIN BUILDING

C 1/19/1959 38,5106/15/1987 39,4397/1/1990 102,454

8/31/2001 177,017

BUILDING TOTALS 318,910 038,510 357,420357,420

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 38,5106/15/1987 39,4397/1/1990 102,454

8/31/2001 177,017

BUILDING TOTALS 318,910 038,510 357,420357,420

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

249




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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

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 76,282

BUILDING TOTALS 0 076,282 76,28276,282

Structure Code J04019J04019-CORP YARD VEHICLE OPS SHOP

C 1/22/1973 76,282

BUILDING TOTALS 0 076,282 76,28276,282

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 78,9126/5/1991 900,184

BUILDING TOTALS 900,184 900,18478,912 78,912979,095

Structure Code J05002J05002-FIRE DEPARTMENT ADMIN. WAREHOUSE

C 1/19/1967 78,9126/5/1991 900,184

BUILDING TOTALS 900,184 900,18478,912 78,912979,095

Structure Code J05005J05005-SBCOFD Warehouse/Office

C 1/19/1967 78,9126/5/1991 900,184

BUILDING TOTALS 900,184 900,18478,912 78,912979,095

250




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J05011J05011-SBEO ADMINISTRATION BLDG.

C 1/19/1965 342,909

BUILDING TOTALS 0 0342,909 342,909342,909

Structure Code J05016J05016-SBEO AUDITORIUM

C 1/19/1965 342,909

BUILDING TOTALS 0 0342,909 342,909342,909

Structure Code L02001L02001-LPBC DINING HALL & KITCHEN

C 7/4/1994 320,4796/30/1996 35,666

BUILDING TOTALS 35,666 0320,479 356,145356,145

Structure Code L02002L02002-LPBC CONFERENCE ROOM

C 7/4/1994 320,4796/30/1996 35,666

BUILDING TOTALS 35,666 0320,479 356,145356,145

Structure Code L02003L02003-LPBC Kitchen Restrooms

C 7/4/1994 320,4796/30/1996 35,666

BUILDING TOTALS 35,666 0320,479 356,145356,145

Structure Code L02005L02005-LPBC TRI-CTY BOOT CAMP VOCATIONAL BLD

G 6/5/1998 369,153

BUILDING TOTALS 0 369,153369,153 0369,153

Structure Code L02013L02013-LPBC TRI-COUNTY BOOT CAMP DORM

G 6/5/1998 606,558

BUILDING TOTALS 0 606,558606,558 0606,558

Structure Code L02016L02016-LPBC Dorm Personals Bidg.

C 7/4/1994 320,4796/30/1996 35,6666/30/2008 1,040,433

BUILDING TOTALS 1,076,099 0320,479 1,396,5781,396,578

251




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code L02021L02021-LPBC Los Robles High School

C 1/19/1963 142,739

BUILDING TOTALS 0 0142,739 142,739142,739

Structure Code L02024L02024-LPBC ADMINISTRATION BUILDING

C 7/7/1994 568,971

BUILDING TOTALS 0 0568,971 568,971568,971

Structure Code L03001L03001-SY AIRPORT ADMINISTRATION BLDG

C 6/30/1980 288,7153/10/1986 113,2076/30/1986 517,783

BUILDING TOTALS 630,990 0288,715 919,705919,705

Structure Code N01002N01002-BUELLTON SENIOR CNTR BLDG #1

C 1/19/1965 47,274

BUILDING TOTALS 0 047,274 47,27447,274

Structure Code N02002N02002-SOLVANG SENIOR CENTER

C 1/19/1964 42,4276/6/1974 35,433

12/8/1992 201,744

BUILDING TOTALS 237,178 042,427 279,604279,604

Structure Code N02006N02006-SYV AG COMMISSIONER'S OFFICE

C 1/19/1964 42,4276/6/1974 35,433

12/8/1992 201,744

BUILDING TOTALS 237,178 042,427 279,604279,604

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

252




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code P03004P03004-Lompoc Mental Health MISC Office

L 12/20/2002 432,250

BUILDING TOTALS 0 432,250432,250 0432,250

Structure Code P06004P06004-LOMPOC ROAD YARD MODULAR OFFICE

C 1/19/1963 32,644

BUILDING TOTALS 0 32,64432,644 032,644

Structure Code P06005P06005-LOMPOC ROAD YARD GARAGE

C 1/19/1963 32,644

BUILDING TOTALS 0 32,64432,644 032,644

Structure Code P06007P06007-LOMPOC ROAD YARD SHOP & STOR.

C 1/19/1963 32,644

BUILDING TOTALS 0 32,64432,644 032,644

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

Structure Code P07004P07004-Lompoc Wellness Center

C 6/30/2005 162,590

BUILDING TOTALS 0 162,590162,590 0162,590

Structure Code P10001P10001-SURF STATION Shelter 1

G 1/11/2001 1,108,640

BUILDING TOTALS 0 1,108,6401,108,640 01,108,640

253




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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 3,947,8886/30/2007 173,739

BUILDING TOTALS 173,739 03,947,888 4,121,6274,121,627

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 362,160

BUILDING TOTALS 0 0362,160 362,160362,160

Structure Code T03304T03304-SM JUVENILE HALL Modular 2

C 1/1/1975 362,160

BUILDING TOTALS 0 0362,160 362,160362,160

Structure Code T03402T03402-SM CORP YARD VEHICLE OPS BLDG

C 7/1/1978 186,7097/1/1978 95,634

BUILDING TOTALS 95,634 186,709186,709 95,634282,342

Structure Code T03419

P 6/30/2009 151,776

BUILDING TOTALS 0 151,776151,776 0151,776

254




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code T04001T04001-SM COURT COMPLEX COURT CLERKS BLDG E

C 1/19/1954 94,7191/19/1964 109,923

10/28/1983 93,7787/1/1990 33,333

BUILDING TOTALS 237,034 094,719 331,752331,752

Structure Code T04003T04003-SM COURT COMPLEX JURY ASSY BLDG F

C 12/1/1991 82,1536/30/1992 401,824

BUILDING TOTALS 401,824 082,153 483,977483,977

Structure Code T04006T04006-SM COURT COMPLEX PUB. DEFEND BLDG A

C 1/19/1954 94,7191/19/1964 109,9237/1/1974 147,590

10/28/1983 93,7787/1/1990 33,333

6/30/1996 176,7156/30/2004 513,1476/30/2008 379,730

BUILDING TOTALS 1,454,216 379,73094,719 1,169,2041,548,934

Structure Code T04009

C 6/30/2004 441,882

BUILDING TOTALS 0 0441,882 441,882441,882

Structure Code T05003T05003 - Santa Maria CARES Building

P 3/31/2007 1,485,2406/30/2008 1,916,667

BUILDING TOTALS 1,916,667 3,401,9071,485,240 03,401,907

Structure Code X01001X01001-NEW CUYAMA MODULAR LIBRARY

C 1/19/1951 129,815

BUILDING TOTALS 0 129,815129,815 0129,815

Total Use StructuresSingle 79,979,924 38,584,255 118,564,179 37,177,627 81,386,551

255




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Total Single & Multi use 118,890,153 92,729,587 211,619,740 52,741,736 158,878,004

ACQUISTION MEANS CODES: C CONSTRUCTED D DONATED P PURCHASED L-P LEASE-PURCHASE

256


257




PENSION TRUST FUND

&

RISK MANAGEMENT

258

259

260


261


Exhibit 10 Cost Allocation Plan Supplement

Schedule of Actuary Reports

Self-Insurance Fund Report Date

Self-Funded Dental Plan April 24, 2008

Self-Insured Unemployment Insurance Fund January 13, 2009

Self-Insured Workers’ Compensation Fund August 24, 2009

Self-Insured Liability Fund August 11, 2009

Self-Insured Medical Malpractice Fund August 17, 2009

262

263

DRIVER SPECIALTY GROUP

Alliant Insurance Services, Inc. 1301 Dove St Suite 200 Newport Beach, CA 92660 PHONE (949) 756-0271 www.alliantinsurance.com License No. 0C36861

April 24, 2008 County of Santa Barbara Scott Turnbull 1226 Anacapa Street Suite 1 Santa Barbara, CA 93101 Dear Scott, Alliant has reviewed the County of Santa Barbara’s self-funded dental plan for the 2008-2009 plan year. The below items summarize the dental renewal underwriting, reserve position and income/expenses. Renewal Underwriting:

• Paid claims reflect the most recent 12 month experience period from: December 1, 2006 through November 30, 2007. This report was obtained from Golden West and assumes accurate information.

• The beginning and ending incurred but not reported (IBNR) reserve was calculated

based on assumptions that the reserve is equal to one month of claims over the experience period.

• The annual trend factor used is: 7%. Claims were trended over 19 months, to obtain the projected paid claims for the next renewal period.

• Based on dental renewal underwriting, the required increase to current premium is:

13.5%

• The required increase to total annual premium is approximately: $348,232 (given the current enrollment mix).

• The County of Santa Barbara has been instructed to hold three months of claims +

IBNR in a contingency reserve. The current balance of this contingency reserve is approximately: $2 million. The required level of reserve, based on this recommendation would be approximately: $925,217

• If the County of Santa Barbara decides to use their excess reserve to offset any

portion of the renewal increase, there are adequate funds available to do so.

• Initially, we discussed that the County of Santa Barbara could apply a rate pass to the dental renewal effective July 1, 2008 using the excess reserve. Our recommendation would be that the County of Santa Barbara apply a slight increase, (such as trend of: 7%) to their renewal premium. By applying an increase this year, this will reduce the impact of any required increase that may be required for the future renewal period.

264

DRIVER SPECIALTY GROUP

Alliant Insurance Services, Inc. 1301 Dove St Suite 200 Newport Beach, CA 92660 PHONE (949) 756-0271 www.alliantinsurance.com License No. 0C36861

Reserve Position:

• Table 1: shows the reserve position of the County of Santa Barbara's self-funded dental plan as of: November 30, 2007. The contingency reserve balance for Actives as of June 30, 2007 is: $1,726,984. The contingency reserve balance for Retirees as of June 30, 2007 is: $308,692.

Income and Expenses:

• Table 2: shows the income and expenses classified by Actives (including COBRA and Superior Court employees) and Retirees. There are two periods shown in the exhibit, for the fiscal year: July 1, 2006 through June 30, 2007 and for the five-month period: July 1, 2007 through November 30, 2007. For the period: July 1, 2006 through June 30, 2007: the Active group had an operating addition of: $14,419 and the Retiree group had an operating addition in the amount of: $46,426.

Please feel free to let me know if you have any questions. Sincerely,

Clarissa Cash Program Account Manager Alliant Insurance Services, Inc.

265

266

IIII

IIIIIIIIIIIII

County of Santa BarbaraSelf-Insured Unemployment Insurance Fund

Table of Contents

A. Background 3

B. Conclusions and Recomme.ndations 4

Unpaid Claim Liabilities at June 30, 2008, 2009 and 2010 4Selected Funding Rate for FN 2009-10 5Recommended Cost Allocation 6Graphs 8

C. Assumptions and Limitations 9

Pacific Actuarial Consultants - Page 2 of 9

IIIIIIIIIIIIJ

IIIII

County of Santa BarbaraSelf-Insured Unemployment Insurance Fund

Table of Contents

A. Background 3

B. Conclusions and Recomme.ndations 4

Unpaid Claim Liabilities at June 30, 2008, 2009 and 2010 4Selected Funding Rate for FN 2009-10 5Recommended Cost Allocation 6Graphs 8

.C. Assumptions and Limitations 9


267

IIIIIIIIIIIIIIIIIII

B. Conclusions and Recommendations

Unpaid Claim Liabilities at June 30,2008,2009 and 2010

Our estimates of the fund balance at June 30, 2008, June 2009 and June 30,2010 for Santa Barbara County's self-insured unemployment insurance programare presented in the table below.

County of Santa BarbaraSelf-Insured Unemployment Program

Funding Position at June 30, 2008, June 2009 and June 30, 2010($000'5)

Anticipated AnticipatedJune 2008 June 2009 June 2010--_._-

Available Funding 1,033 697 630

Unpaid Benefits 248 230 230--- ---

Surplus/(Deficit) - W/O Confidence Margin 785 467 400

Confidence Margin 400 400 400

Unpaid Benefits - with Confidence Margin 648 630 630---- ---

Funding Surplus/(Deficit) 385 67 0

The program's fund balance at June 30, 2008 is slightly lower than we wouldhave anticipated based on the assumptions on which our prior evaluation wasbased. The resulting funding surplus/(deficit), prior to confidence margin, is alsosomewhat lower than our prior estimate. The difference can be attributed toactual benefits payments for 2007·08 that exceeded our prior estimates.

We note that the funding surplus, after confidence margin, is slightly higher thanour prior estimate. The apparent discrepancy can be explained by a change inthe selected confidence margin target. Santa Barbara County decreased thesize of the confidence margin from $500 thousand to $400 thousand during2007·08. We offer additional comments regarding the change in target later inthis report. -

We anticipate that the size of the funding surplus will decrease during the currentexposure period· fiscal year (FN) 2008·09. The change can be attributedprimarily to two factors. While we anticipate a nominal increase in benefitpayments when compared to the prior fiscal year, far more important is adecrease in the level of contributions directed to the program. With ourconcurrence, the contribution rate for the current exposure period was decreasedfrom that of recent prior periods. In fact, the contribution rate for FN 2008·09 willgenerate contribution amounts that fall weU short of expected benefit payments.The current contribution rate was selected at a level below anticipated costs in adirect effort to reduce the size of the program's funding margin. It was our beliefthat the program built up a fund balance that exceeded the needs of the programas of June 30, 2007 when the funding decision for 2008·09 were made.


268

II

II

III

In average years, the liability associated with unpaid claims from formeremployees drawing benefits as of the end of the fiscal year is comparativelysmall. Our current estimate of this liability is approximately $107 thousand.However, we have included an additional provision to reflect the potential forfuture claims filed by former employees. Incurred but not reported (IBNR) claimscan arise when former county employees file new claims after acceptingsUbsequent employment. The State assesses UI costs against all prioremployers for a period of several years preceding a claim for benefits. Ourestimate of unpaid claim costs totals $248 thousand at June 30, 2008 and $230thousand at June 30, 2009.

Consistent with sound risk management and actuarial practices, we recommendthat program funding be maintained at a level in excess of expected losses.The purpose of the contingency margin is to provide a ready source of funds inthe event that future changes in the County's unemployment levels causeaggregate claim costs to increase over historical levels, The program hasestablished the confidence margin at roughly 100% of anticipated annual benefitpayments as part of its funding plans in each of the last several years. Theconfidence margin has been decreased to 75% of anticipated benefit paymentsin the current evaluation. A review of year-to-year fluctuations in results goingback 15 years suggests that the change is reasonable..

Selected Funding Rate for FN 2009·10

. The County's selected funding rates have varied significantly in recent years.

The County has tentatively selected a funding rate of 0.171 % for fiscal year2009-10. The selected contribution rate, which falls below expected loss costsfor the year, was derived to reduce further the size of the funding margin by June30,2010.


County of Santa BarbaraSelf-Insured Unemployment Program

Selected Funding Rates

ActualActualActualActualActualActualActual

Expected/SelectedExpected/Selected

0.011%0.010%0.322%0.273%0.266%0.091%0.050%0.050%0.171%

ContributionRate

0.190%0.198%

Fiscal YearLoss Cost Rate

......_-------....--..2001·022002·032003·042004·052005-062006-072007·082008-092009·10

FiscalYear

IIIIJ

III 269

II

IIIIIIII,J,I'I

III

The contribution rates for 2001-02 and 2002-03 were adopted in January 2001.The rates were established at artificially low levels in response to what appearedat the time to be excess funding. The selected contribution rates ultimatelyproved to be inadequate. Subsequent events, including changes to California'seconomy and a significant legislated benefit increase generated costs thatexceeded expectations.

Rates for the subsequent three years were increased by a significant amount inan effort to restore the programs funding position.

Contribution rates for 2006-07 and subsequent fiscal years were set at a levelbelow expected benefit costs as part of an effort to slOWly reduce the size of thefunding surplus generated in prior years. Current estimates suggest that theexcess surplus will likely be almost eliminated by the end of fiscal year 2008-09.We want to emphasize that our current estimates suggest that the program willbe fully funded, including the full amount of the recommended contingencyreserve through fiscal year 2008-09.

In the event that the State's economy deteriorates in the intervening period, theCounty may again find the need to increase the rates to a level that exceedsexpected costs. Should that occur, the carried contingency reserve will providesome protection to permit the development and implementation of an appropriaterecovery plan.

Recommended Cost Allocation

Our recommended contribution rates by department for FlY 2009-10 aresummarized on Page 1 of Exhibit II. The individual assessment rates weredeveloped to produce an average funding rate of 0.171 % of payroll, as selectedby the County. In aggregate, the recommended charges can be expected togenerate approximately $472 thousand in contributions to the program.

We have updated the County's experience rating program to reflect recentbenefit payment experience for each department. The experience-ratingprogram is used to allocate aggregate program contributions among departmentsbased on historical loss experience. Under the current formula, the experienceadjustment is based directly on the degree to which actual claims payments forthe last five years differed from program contributions during the same period.

An outline of the procedure we used to develop the recommended contributionrates for each department is presented below:

• We first summarized fund contributions and UI benefit payments for eachdepartment for the five year period ending with FlY 2007-08.


270

IIIII,III,,I,IIIIII

• We then divided the difference between payments and contributions for eachdepartment by anticipated payroll for FN 2009-10 to yield a surplus/deficitratio.

• We calculated the experience adjustment by dividing the surplus/deficit ratiofor each department by three. In doing so, we effectively assumed a threeyear payback period for any historic redundancy or shortfall in contributions.

• The final recommended charges were determined by adding the indicatedexperience adjustments for each department to a uniform countywide baserate. As part of this process, individual department charges were limited to aminimum of 0.127% and a maximum of 0.277%.


271

IIII,I1IIIII,

I

IIII

Graphs

In Graph I we compare the average loss cost per $100 of payroll for fiscal years1998-99 through 2007-08 with our selected estimates for 2008-09.

Estimated aggregate unemployment insurance benefit payments for FlY's 200809 and 2009-10 are compared with actual payments for prior fiscal years inGraph II.

In Graph III, we present a historical summary of new claims for FlY's 1998-09through 2007-08.

In Graph IV, we present a historical summary of claim durations for FlY's 199899 through 2007-08. We want to emphasize that all of these values areapproximations. We did not have sufficient information to calculate duration fromthe data provide to us. We estimate duration by dividing average claim costs bythe statewide average weekly benefit as developed by the California EDD.

A comparison of historical average benefit payments is presented in Graph V.


272

c. Assumptions and Limitations

We have prepared this report in conformity with its intended utilization by personstechnically competent in self-insurance financial matters. JUdgments regardingthe conclusions drawn in the report should be made only after studying the reportin its entirety, including the text as well as the attached graphs, exhibits andappendices.

Any quantitative analysis is developed within a very specific framework ofassumptions about conditions in the outside world,and actuarial analysis is noexception. We believe that it is important to review the assumptions we havemade in developing the estimates presented in this report. By doing so, we hopeyou will gain additional perspective on the nature of the uncertainties involved inmaintaining a self-insurance program. Our assumptions, and some observationsabout them, are· as follows:

Our analysis is based on loss experience, exposure data, and other general andspecific information you provided to us. We have also made use of informationobtained from the California Employment Development Department (EDD) withregard to UI claims costs for the State as a whole. We have accepted all of thisinformation without audit, and we have relied on its accuracy in preparing ourestimates.

• We have assumed that there is a continuing relationship between past andfuture loss costs. We have also assumed that future UI costs will tend to varyin a predictable way with changes in county employment and payroll levels.

• It is not possible to predict future claim costs precisely because of therelationship between those costs and fluctuations in employment and payrolllevels, benefit increases, and charges in the overall local economy.

• We cannot predict and have not attempted to predict the impact of future lawchanges and court rulings on UI costs. This is one major reason why webelieve our funding recommendations are reasonable now, but should not beextrapolated into the future. However, we have attempted to reflectanticipated future changes in cost levels arising out of known legislation.

• We have presented all of our estimates on an undiscounted basis. That is,our recommended fund balances and contribution rates do not reflect theinvestment income that can be earned on funds held.

• Our funding recommendations do not include provision for catastrophicevents not in the County's recent history. Should significant staff reductionstake place, UI costs could exceed our recommended fund balance.


'.

273

ß«¹«¬ îìô îððç

Óò Ô«½· Î±¹»®ß·¬¿²¬ Ü·®»½¬±® Ù»²»®¿´ Í»®ª·½»Ý±«²¬§ ±º Í¿²¬¿ Þ¿®¾¿®¿ï Û¿¬ ß²¿°¿³« Í¬òÍ¿²¬¿ Þ¿®¾¿®¿ô Ýß çíïðï

Î»æ ß½¬«¿®·¿´ Î»ª·»© ±º ¬¸» Í»´ºó×²«®»¼ É±®µ»®ù Ý±³°»²¿¬·±² Ð®±¹®¿³

Ü»¿® Óò Î±¹»®æ

ß §±« ®»¯«»¬»¼ô ©» ¸¿ª» ½±³°´»¬»¼ ±«® ®»ª·»© ±º Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ù »´ºó·²«®»¼ ©±®µ»®Ž ½±³°»²¿¬·±² °®±¹®¿³ò ß«³·²¹ ¿² Í×Î ±º üëððôððð °»® ±½½«®®»²½»ô ©» »¬·³¿¬» ¬¸» «´¬·³¿¬» ½±¬ ±º ½´¿·³ ¿²¼ »¨°»²» º±® ½´¿·³ ·²½«®®»¼ ¼«®·²¹ ¬¸» îððçóïð ¿²¼ îðïðóïï °®±¹®¿³ §»¿® ¬± ¾» üèôéíçôððð ¿²¼ üçôìðèôððð ®»°»½¬·ª»´§ò Ì¸»» ¿³±«²¬ ·²½´«¼» ¿´´±½¿¬»¼ ´± ¿¼¶«¬³»²¬ »¨°»²» øßÔßÛ÷ô «²¿´´±½¿¬»¼ ´± ¿¼¶«¬³»²¬ »¨°»²» øËÔßÛ÷ô ¿²¼ ¿ ¼·½±«²¬ º±® ¿²¬·½·°¿¬»¼ ·²ª»¬³»²¬ ·²½±³»ò ßÔßÛ · ¬¸» ¼·®»½¬ ½±¬ ¿±½·¿¬»¼ ©·¬¸ ¬¸» ¼»º»²» ±º ·²¼·ª·¼«¿´ ½´¿·³ ø»ò¹ò ´»¹¿´ º»»ô ·²ª»¬·¹¿¬·±² º»»ô ½±«®¬ ½¸¿®¹»÷ò ËÔßÛ · ¬¸» ½±¬ ¬± ¿¼³·²·¬»® ¿´´ ½´¿·³ ¬± º·²¿´ »¬¬´»³»²¬ô ©¸·½¸ ³¿§ ¾» §»¿® ·²¬± ¬¸» º«¬«®» ø»ò¹ò ½´¿·³ ¿¼¶«¬»®Ž ¿´¿®·»ô ¬¿¨»÷ò Ì¸» ¼·½±«²¬ º±® ·²ª»¬³»²¬ ·²½±³» · ½¿´½«´¿¬»¼ ¾¿»¼ ±² ¬¸» ´·µ»´§ °¿§±«¬ °¿¬¬»®² ±º ¬¸» Ý±«²¬§Ž ½´¿·³ô ¿«³·²¹ ¿ ìû ®»¬«®² ±² ·²ª»¬³»²¬ °»® §»¿®ò Ú±® ¾«¼¹»¬·²¹ °«®°±»ô ¬¸» »¨°»½¬»¼ ½±¬ ±º îððçóïð ¿²¼ îðïðóïï ½´¿·³ ¬®¿²´¿¬» ¬± ®¿¬» ±º üîòèè¿²¼ üíòïð °»® üïðð °¿§®±´´ ®»°»½¬·ª»´§ò

×² ¿¼¼·¬·±²ô ©» »¬·³¿¬» ¬¸» °®±¹®¿³Ž ´·¿¾·´·¬§ º±® ±«¬¬¿²¼·²¹ ½´¿·³ ¬± ¾» üîçôçèëôððð¿²¼ üíïôîèíôððð ¿ ±º Ö«²» íðô îððç ¿²¼ Ö«²» íðô îðïð ®»°»½¬·ª»´§ô ¿¹¿·² ·²½´«¼·²¹ ßÔßÛ ¿²¼ ËÔßÛô ¿²¼ ¼·½±«²¬»¼ º±® ¿²¬·½·°¿¬»¼ ·²ª»¬³»²¬ ·²½±³»ò Ù·ª»² »¬·³¿¬»¼ °®±¹®¿³ ¿»¬ ±º üíïôéîèôððð ¿ ±º Ö«²» íðô îððçô ¬¸» °®±¹®¿³ ©¿ º«²¼»¼ ¾»¬©»»² ¬¸» »¨°»½¬»¼ ¿²¼ éðû ½±²º·¼»²½» ´»ª»´ ø»» Ù®¿°¸ ï ±² Ð¿¹» çò÷

Ì¸» üîçôçèëôððð »¬·³¿¬» · ¬¸» ³·²·³«³ ´·¿¾·´·¬§ ¬± ¾» ¾±±µ»¼ ¾§ ¬¸» Ý±«²¬§ ¿¬ Ö«²» íðô îððç º±® Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Ž ©±®µ»®Ž ½±³°»²¿¬·±² °®±¹®¿³ô ·² ¿½½±®¼¿²½» ©·¬¸ Ù±ª»®²³»²¬¿´ ß½½±«²¬·²¹ Í¬¿²¼¿®¼ Þ±¿®¼ øÙßÍÞ÷ Í¬¿¬»³»²¬ ýïðò ÙßÍÞ ýïð ®»¯«·®» ¬¸» Ý±«²¬§ ¬± ¿½½®«» ¿ ´·¿¾·´·¬§ ±² ·¬ º·²¿²½·¿´ ¬¿¬»³»²¬ º±® ¬¸» «´¬·³¿¬» ½±¬ ±º ½´¿·³ ¿²¼ »¨°»²» ¿±½·¿¬»¼ ©·¬¸ ¿´´ ®»°±®¬»¼ ¿²¼ «²®»°±®¬»¼ ½´¿·³ô ·²½´«¼·²¹ ßÔßÛ ¿²¼ ËÔßÛò ÙßÍÞ ýïð ¼±» ²±¬ °®±¸·¾·¬ ¬¸» ¼·½±«²¬·²¹ ±º ´±» ¬± ®»½±¹²·¦» ·²ª»¬³»²¬ ·²½±³»ò

Bickmore Risk Services &Consulting

www.BRSrisk.com

800.541.4591f.916.244.1199

CORPORATE1750 Creekside Oaks DriveSuite 200Sacramento, CA 95833d.916.244.1100

3780 Kilroy Airport WaySuite 470Long Beach, CA 90806d. 562.508.4400

5320 SW MacAdam AvenueSuite 100Portland, OR 97239d. 503.4190450

274

î

Ñ«® ½±²½´«·±² ®»¹¿®¼·²¹ ¬¸» Ý±«²¬§Ž ´·¿¾·´·¬§ º±® «²°¿·¼ ´± ¿²¼ ´± ¿¼¶«¬³»²¬ »¨°»²» øÔßÛ÷ ¿¬ Ö«²» íðô îððçô ¿®» «³³¿®·¦»¼ ·² ¬¸» ¬¿¾´» ¾»´±©ò

Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ É±®µ»®Ž Ý±³°»²¿¬·±² Ð®±¹®¿³Û¬·³¿¬»¼ Ô·¿¾·´·¬§ º±® Ë²°¿·¼ Ô± ¿²¼ ÔßÛ

¿¬ Ö«²» íðô îððçÓ¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»

Û¨°»½¬»¼ ß½½»°¬¿¾´» Ô±© Ì¿®¹»¬ Ø·¹¸ Ý±²»®ª¿¬·ª»éðû ÝÔ éëû ÝÔ èðû ÝÔ èëû ÝÔ çðû ÝÔ

Ô± ¿²¼ ßÔßÛ üííôéíèôððð

ËÔßÛ ïôèéèôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øëôêíïôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üîçôçèëôððð üíîôìïìôððð üííôíéíôððð üíìôìèíôððð üíëôèêîôððð üíéôêíïôððð

ßª¿·´¿¾´» Ú«²¼·²¹ íïôéîèôððð

Í«®°´« ±® øÜ»º·½·¬÷ üïôéìíôððð øüêèêôððð÷ øüïôêìëôððð÷ øüîôéëëôððð÷ øüìôïíìôððð÷ øüëôçðíôððð÷

Ñ«® ½±²½´«·±² ®»¹¿®¼·²¹ ¬¸» Ý±«²¬§Ž ´·¿¾·´·¬§ º±® «²°¿·¼ ´± ¿²¼ ´± ¿¼¶«¬³»²¬ »¨°»²» øÔßÛ÷ ¿¬ Ö«²» íðô îðïðô ¿®» «³³¿®·¦»¼ ·² ¬¸» ¬¿¾´» ¾»´±©ò

Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ É±®µ»®Ž Ý±³°»²¿¬·±² Ð®±¹®¿³Û¬·³¿¬»¼ Ô·¿¾·´·¬§ º±® Ë²°¿·¼ Ô± ¿²¼ ÔßÛ

¿¬ Ö«²» íðô îðïðÓ¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»


Ô± ¿²¼ ßÔßÛ üíëôííçôððð

ËÔßÛ ïôçðéôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øëôçêíôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üíïôîèíôððð üííôèïéôððð üíìôèïèôððð üíëôçéëôððð üíéôìïìôððð üíçôîêðôððð

ßª¿·´¿¾´» Ú«²¼·²¹ ííôîîêôððð

Í«®°´« ±® øÜ»º·½·¬÷ üïôçìíôððð øüëçïôððð÷ øüïôëçîôððð÷ øüîôéìçôððð÷ øüìôïèèôððð÷ øüêôðíìôððð÷

ÙßÍÞ ýïð ¼±» ²±¬ ¿¼¼®» ¿² ¿½¬«¿´ º«²¼·²¹ ®»¯«·®»³»²¬ º±® ¬¸» °®±¹®¿³ô ¾«¬ ±²´§ °»¿µ ¬± ¬¸» ´·¿¾·´·¬§ ¬± ¾» ®»½±®¼»¼ ±² ¬¸» Ý±«²¬§Ž º·²¿²½·¿´ ¬¿¬»³»²¬ò

Þ»½¿«» ¿½¬«¿®·¿´ »¬·³¿¬» ±º ½´¿·³ ½±¬ ¿®» «¾¶»½¬ ¬± ±³» «²½»®¬¿·²¬§ô ©» ®»½±³³»²¼ ¬¸¿¬ ¿² ¿³±«²¬ ·² ¿¼¼·¬·±² ¬± ¬¸» ¼·½±«²¬»¼ »¨°»½¬»¼ ´± ½±¬ ¾» »¬ ¿·¼» ¿ ¿ ³¿®¹·² º±® ½±²¬·²¹»²½·»ò Ù»²»®¿´´§ô ¬¸» ¿³±«²¬ ¸±«´¼ ¾» «ºº·½·»²¬ ¬± ¾®·²¹ º«²¼·²¹ ¬± ¬¸» éëû ¬± èëû ½±²º·¼»²½» ´»ª»´ º±® °®·³¿®§ °®±¹®¿³ò É» ½±²·¼»® º«²¼·²¹

275

í

¬± ¬¸» éðû ½±²º·¼»²½» ´»ª»´ ¬± ¾» ³¿®¹·²¿´´§ ¿½½»°¬¿¾´» ¿²¼ º«²¼·²¹ ¬± ¬¸» çðû ½±²º·¼»²½» ´»ª»´ ¬± ¾» ½±²»®ª¿¬·ª»ò

Ú«®¬¸»®³±®»ô ¬¸» ÝÍßÝ Û¨½» ×²«®¿²½» ß«¬¸±®·¬§ ¬¿²¼¿®¼ ¬¿¬» ¬¸¿¬ ¾¿»¼ «°±² ¬¸» ¿½¬«¿®·¿´ ®»½±³³»²¼¿¬·±²ô ¬¸» ³»³¾»® ¸±«´¼ ³¿·²¬¿·² ®»»®ª» ¿²¼ ³¿µ» º«²¼·²¹ ½±²¬®·¾«¬·±² »¯«¿´ ¬± ±® »¨½»»¼·²¹ ¬¸» °®»»²¬ ª¿´«» ±º »¨°»½¬»¼ ´±» ¿²¼ ¿ ®»¿±²¿¾´» ³¿®¹·² º±® ½±²¬·²¹»²½·»ò

Ì¸» ¬¿¾´» ¾»´±© ¸±© ±«® º«²¼·²¹ ®»½±³³»²¼¿¬·±² º±® Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ º±® ¬¸» îððçóïð º·½¿´ §»¿®ò

Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ É±®µ»®Ž Ý±³°»²¿¬·±² Ð®±¹®¿³Ô± ¿²¼ ÔßÛ Ú«²¼·²¹ Ù«·¼»´·²» º±® îððçóïð

Í»´ºó×²«®»¼ Î»¬»²¬·±² øÍ×Î÷ ±º üëððôðððÓ¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»


Ô± ¿²¼ ßÔßÛ üçôêìîôððð

ËÔßÛ èíðôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øïôéííôððð÷

Ü·½±«²¬»¼ Ô±¿²¼ ÔßÛ üèôéíçôððð üçôêðìôððð üçôçëìôððð üïðôíìéôððð üïðôèíêôððð üïïôìèíôððð

Ò±²ó½´¿·³ Î»´¿¬»¼ Û¨°»²» ïôéêëôððð ïôéêëôððð ïôéêëôððð ïôéêëôððð ïôéêëôððð ïôéêëôððð

×²¼·½¿¬»¼ Ú«²¼·²¹ üïðôëðìôððð üïïôíêçôððð üïïôéïçôððð üïîôïïîôððð üïîôêðïôððð üïíôîìèôððð

Î¿¬» °»® üïðð ±ºîððçóïð Ð¿§®±´´ üíòìê üíòéë üíòèé üìòðð üìòïê üìòíé

Ì¸» º«²¼·²¹ ®»½±³³»²¼¿¬·±² ¸±©² ·² ¬¸» ¬¿¾´» ¿¾±ª» ¼± ²±¬ ·²½´«¼» ¿²§ ®»½±¹²·¬·±² ±º ¬¸» »¨·¬·²¹ º«²¼·²¹ ³¿®¹·² ¿¬ Ö«²» íðô îððçò

276

ì

Ì¸» ¬¿¾´» ¾»´±© ¸±© ±«® º«²¼·²¹ ®»½±³³»²¼¿¬·±² º±® Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ º±® ¬¸» îðïðóïï º·½¿´ §»¿®ò

Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ É±®µ»®Ž Ý±³°»²¿¬·±² Ð®±¹®¿³Ô± ¿²¼ ÔßÛ Ú«²¼·²¹ Ù«·¼»´·²» º±® îðïðóïï



Ô± ¿²¼ ßÔßÛ üïðôìîïôððð

ËÔßÛ èëîôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øïôèêëôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üçôìðèôððð üïðôííçôððð üïðôéïêôððð üïïôïíçôððð üïïôêêêôððð üïîôíêîôððð

Ò±²ó½´¿·³ Î»´¿¬»¼ Û¨°»²» ïôçððôððð ïôçððôððð ïôçððôððð ïôçððôððð ïôçððôððð ïôçððôððð

øÍ«®°´«÷ñÜ»º·½·¬ ¿¬ êñíðñïð øïôçìíôððð÷ ëçïôððð ïôëçîôððð îôéìçôððð ìôïèèôððð êôðíìôððð

×²¼·½¿¬»¼ Ú«²¼·²¹ üçôíêëôððð üïîôèíðôððð üïìôîðèôððð üïëôéèèôððð üïéôéëìôððð üîðôîçêôððð

Î¿¬» °»® üïðð ±ºîðïðóïï Ð¿§®±´´ üíòðè üìòîî üìòêé üëòïç üëòèì üêòêè

277

Ì¸» ´± °®±¶»½¬·±² ·² ¬¸· ®»°±®¬ ®»º´»½¬ ¬¸» »¬·³¿¬»¼ ·³°¿½¬ ±º ¾»²»º·¬ ´»¹·´¿¬·±² ½±²¬¿·²»¼ ·² ßÞéìçô ßÞîîéô ÍÞîîèô ÍÞèççô «°±² ·²º±®³¿¬·±² °®±ª·¼»¼ ¾§ ¬¸» ÉÝ×ÎÞò

Ì¸» «´¬·³¿¬» ·³°¿½¬ ±² ´± ½±¬ ±º ´»¹·´¿¬»¼ ¬± º±®»½¿¬ ·² ¿¼ª¿²½» ¾»½¿«» ¬¸» ½¸¿²¹» ¬§°·½¿´´§ ¬¿µ» °´¿½» ±ª»® ¿ °»®·±¼ ±º »ª»®¿´ §»¿® º±´´±©·²¹ »²¿½¬³»²¬ò Ú«®¬¸»®³±®»ô ¿½¬«¿®·¿´´§ ¼»®·ª»¼ ¾»²»º·¬ ´»ª»´ »ª¿´«¿¬·±² ±º¬»² «²¼»®»¬·³¿¬» ¿½¬«¿´ º«¬«®» ½±½·®½«³¬¿²½»ô ·²½´«¼·²¹æ ·²½®»¿» ·² «¬·´·¦¿¬·±² ´»ª»´ô «²¿²¬·½·°¿¬»¼ ½¸¿²¹» ·² ¿¼³·²·¬®¿¬·ª» °®±½»¼«®»ô ¿²¼ ½±¬ ¸·º¬·²¹ ¿³±²¹ ¾»²»º·¬ ½¿¬»¹±®·»ò Ì¸«ô ¿½¬«¿´ ½±¬ ·²½®»¿» ½±«´¼ ¼·ºº»®ô °»®¸¿°

Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸» ¿°°®±°®·¿¬»²» ±º ±«® ½±²½´«·±² ¿²¼ ®»½±³³»²¼¿¬·±² ¸±«´¼ ¾¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬ ¿²¼ ¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬ ·²¬»²¼»¼ º±® ¹»²»®¿´ ½·®½«´¿¬·±²ò

É» ¿°°®»½·¿¬» ¬¸» ±°°±®¬«²·¬§ ¬± ¾» ¬¸· ®»°±®¬ò Ð´»¿» º»»´ º®»» ¬± ½¿´´ øçïê÷ îììóïïêð ©·¬¸ ¿²§ ¯«»¬·±² §±« ³¿§ ¸¿ª» ½±²½»®²·²¹ ¬¸· ®»°±®¬ò

Í·²½»®»´§ô

Þ·½µ³±®» Î·µ Í»®ª·½»

Ü»®»µ Þ«®µ¸¿´¬»®ô ßÝßÍô ÓßßßÓ¿²¿¹»®ô Ð®±°»®¬§ ¿²¼ Ý¿«¿´¬§ ×²«®¿²½» Í»®ª·½»ô ÞÎÍ ß±½·¿¬»ô Ý¿«¿´¬§ ß½¬«¿®·¿´ Í±½·»¬§Ó»³¾»®ô ß³»®·½¿² ß½¿¼»³§ ±º ß½¬«¿®·»

Ö±¸² ß´´¬±°ô ÚÝßÍô ÓßßßÓ¿²¿¹·²¹ Ü·®»½¬±®ô ß½¬«¿®·¿´ ¿²¼ Î·µ Ú»´´±©ô Ý¿«¿´¬§ ß½¬«¿®·¿´ Í±½·»¬§Ó»³¾»®ô ß³»®·½¿² ß½¿¼»³§ ±º ß½¬«¿®·»

ë

Ì¸» ´± °®±¶»½¬·±² ·² ¬¸· ®»°±®¬ ®»º´»½¬ ¬¸» »¬·³¿¬»¼ ·³°¿½¬ ±º ¾»²»º·¬ ´»¹·´¿¬·±² ½±²¬¿·²»¼ ·² ßÞéìçô ßÞîîéô ÍÞîîèô ÍÞèççô ¿²¼ ®»½»²¬ ÉÝßÞ ½±«®¬ ¼»½··±² «°±² ·²º±®³¿¬·±² °®±ª·¼»¼ ¾§ ¬¸» ÉÝ×ÎÞò

Ì¸» «´¬·³¿¬» ·³°¿½¬ ±² ´± ½±¬ ±º ´»¹·´¿¬»¼ ¾»²»º·¬ ¿¼¶«¬³»²¬ ¿®» ¹»²»®¿´´§ ¼·ºº·½«´¬ ¬± º±®»½¿¬ ·² ¿¼ª¿²½» ¾»½¿«» ¬¸» ½¸¿²¹» ¬§°·½¿´´§ ¬¿µ» °´¿½» ±ª»® ¿ °»®·±¼ ±º »ª»®¿´ §»¿® º±´´±©·²¹ »²¿½¬³»²¬ò Ú«®¬¸»®³±®»ô ¿½¬«¿®·¿´´§ ¼»®·ª»¼ ¾»²»º·¬ ´»ª»´ »ª¿´«¿¬·±² ±º¬»² «²¼»®»¬·³¿¬» ¿½¬«¿´ º«¬«®» ½±¬ ´»ª»´ò Ì¸» ¸±®¬º¿´´ ®»«´¬ º®±³ ¿ ª¿®·»¬§ ±º ½·®½«³¬¿²½»ô ·²½´«¼·²¹æ ·²½®»¿» ·² «¬·´·¦¿¬·±² ´»ª»´ô «²¿²¬·½·°¿¬»¼ ½¸¿²¹» ·² ¿¼³·²·¬®¿¬·ª» °®±½»¼«®»ô ¿²¼ ½±¬ ¸·º¬·²¹ ¿³±²¹ ¾»²»º·¬ ½¿¬»¹±®·»ò Ì¸«ô ¿½¬«¿´ ½±¬ ·²½®»¿» ½±«´¼ ¼·ºº»®ô °»®¸¿° «¾¬¿²¬·¿´´§ô º®±³ ¬¸» ÉÝ×ÎÞŽ »¬·³¿¬»ò

Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸» ¿°°®±°®·¿¬»²» ±º ±«® ½±²½´«·±² ¿²¼ ®»½±³³»²¼¿¬·±² ¸±«´¼ ¾» ³¿¼» ±²´§ ¿º¬»® ¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬ ¿²¼ ¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬ ·²¬»²¼»¼ º±® ¹»²»®¿´ ½·®½«´¿¬·±²ò

É» ¿°°®»½·¿¬» ¬¸» ±°°±®¬«²·¬§ ¬± ¾» ±º »®ª·½» ¬± Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ ·² °®»°¿®·²¹ ¬¸· ®»°±®¬ò Ð´»¿» º»»´ º®»» ¬± ½¿´´ Ü»®»µ Þ«®µ¸¿´¬»® ¿¬ øçïê÷ îììóïïêé ±® Ö±¸² ß´´¬±° ¿¬

ïïêð ©·¬¸ ¿²§ ¯«»¬·±² §±« ³¿§ ¸¿ª» ½±²½»®²·²¹ ¬¸· ®»°±®¬ò


Ó¿²¿¹·²¹ Ü·®»½¬±®ô ß½¬«¿®·¿´ ¿²¼ Î·µ Ú·²¿²½·²¹ô ÞÎÍÚ»´´±©ô Ý¿«¿´¬§ ß½¬«¿®·¿´ Í±½·»¬§Ó»³¾»®ô ß³»®·½¿² ß½¿¼»³§ ±º ß½¬«¿®·»

Ì¸» ´± °®±¶»½¬·±² ·² ¬¸· ®»°±®¬ ®»º´»½¬ ¬¸» »¬·³¿¬»¼ ·³°¿½¬ ±º ¾»²»º·¬ ´»¹·´¿¬·±² ¿²¼ ®»½»²¬ ÉÝßÞ ½±«®¬ ¼»½··±² ¾¿»¼

¾»²»º·¬ ¿¼¶«¬³»²¬ ¿®» ¹»²»®¿´´§ ¼·ºº·½«´¬ ¬± º±®»½¿¬ ·² ¿¼ª¿²½» ¾»½¿«» ¬¸» ½¸¿²¹» ¬§°·½¿´´§ ¬¿µ» °´¿½» ±ª»® ¿ °»®·±¼ ±º »ª»®¿´ §»¿® º±´´±©·²¹ »²¿½¬³»²¬ò Ú«®¬¸»®³±®»ô ¿½¬«¿®·¿´´§ ¼»®·ª»¼ ¾»²»º·¬ ´»ª»´ »ª¿´«¿¬·±²

¬ ´»ª»´ò Ì¸» ¸±®¬º¿´´ ®»«´¬ º®±³ ¿ ª¿®·»¬§ ±º ½·®½«³¬¿²½»ô ·²½´«¼·²¹æ ·²½®»¿» ·² «¬·´·¦¿¬·±² ´»ª»´ô «²¿²¬·½·°¿¬»¼ ½¸¿²¹» ·² ¿¼³·²·¬®¿¬·ª» °®±½»¼«®»ô ¿²¼ ½±¬ ¸·º¬·²¹ ¿³±²¹ ¾»²»º·¬ ½¿¬»¹±®·»ò Ì¸«ô ¿½¬«¿´ ½±¬

«¾¬¿²¬·¿´´§ô º®±³ ¬¸» ÉÝ×ÎÞŽ »¬·³¿¬»ò

Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸»

» ³¿¼» ±²´§ ¿º¬»® ¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬ ¿²¼ ¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬

Ý±«²¬§ ·² °®»°¿®·²¹ ±® Ö±¸² ß´´¬±° ¿¬

278

ß«¹«¬ ïïô îððç

Óò Ô«½· Î±¹»®ß·¬¿²¬ Ü·®»½¬±® Ù»²»®¿´ Í»®ª·½»Ý±«²¬§ ±º Í¿²¬¿ Þ¿®¾¿®¿ï Û¿¬ ß²¿°¿³« Í¬òÍ¿²¬¿ Þ¿®¾¿®¿ô Ýß çíïðï

Î»æ ß½¬«¿®·¿´ Î»ª·»© ±º ¬¸» Í»´ºó×²«®»¼ Ô·¿¾·´·¬§ Ð®±¹®¿³

Ü»¿® Óò Î±¹»®æ

ß §±« ®»¯«»¬»¼ô ©» ¸¿ª» ½±³°´»¬»¼ ±«® ®»ª·»© ±º Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ù »´ºó·²«®»¼ ´·¿¾·´·¬§ °®±¹®¿³ò ß«³·²¹ ¿² Í×Î ±º üëððôððð °»® ±½½«®®»²½»ô ©» »¬·³¿¬» ¬¸» «´¬·³¿¬» ½±¬ ±º ½´¿·³ ¿²¼ »¨°»²» º±® ½´¿·³ ·²½«®®»¼ ¼«®·²¹ ¬¸» îððçóïð ¿²¼ îðïðóïï °®±¹®¿³ §»¿® ¬± ¾» üîôëéíôððð ¿²¼ üîôêîëôððð ®»°»½¬·ª»´§ò Ì¸»» ¿³±«²¬·²½´«¼» ¿´´±½¿¬»¼ ´± ¿¼¶«¬³»²¬ »¨°»²» øßÔßÛ÷ô «²¿´´±½¿¬»¼ ´± ¿¼¶«¬³»²¬ »¨°»²» øËÔßÛ÷ô ¿²¼ ¿ ¼·½±«²¬ º±® ¿²¬·½·°¿¬»¼ ·²ª»¬³»²¬ ·²½±³»ò ßÔßÛ · ¬¸» ¼·®»½¬ ½±¬ ¿±½·¿¬»¼ ©·¬¸ ¬¸» ¼»º»²» ±º ·²¼·ª·¼«¿´ ½´¿·³ ø»ò¹ò ´»¹¿´ º»»ô ·²ª»¬·¹¿¬·±² º»»ô ½±«®¬ ½¸¿®¹»÷ò ËÔßÛ · ¬¸» ½±¬ ¬± ¿¼³·²·¬»® ¿´´ ½´¿·³ ¬± º·²¿´ »¬¬´»³»²¬ô ©¸·½¸ ³¿§ ¾» §»¿® ·²¬± ¬¸» º«¬«®» ø»ò¹ò ½´¿·³ ¿¼¶«¬»®Ž ¿´¿®·»ô ¬¿¨»÷ò Ì¸» ¼·½±«²¬ º±® ·²ª»¬³»²¬ ·²½±³» · ½¿´½«´¿¬»¼ ¾¿»¼ ±² ¬¸» ´·µ»´§ °¿§±«¬ °¿¬¬»®² ±º ¬¸» Ý±«²¬§Ž ½´¿·³ô ¿«³·²¹ ¿ ìû ®»¬«®² ±² ·²ª»¬³»²¬ °»® §»¿®ò Ú±® ¾«¼¹»¬·²¹ °«®°±»ô ¬¸» »¨°»½¬»¼ ½±¬ ±º îððçóïð ¿²¼ îðïðóïï ½´¿·³ ¬®¿²´¿¬» ¬± ®¿¬» ±º üðòèì ¿²¼ üðòèê °»® üïðð °¿§®±´´ ®»°»½¬·ª»´§ò

×² ¿¼¼·¬·±²ô ©» »¬·³¿¬» ¬¸» °®±¹®¿³Ž ´·¿¾·´·¬§ º±® ±«¬¬¿²¼·²¹ ½´¿·³ ¬± ¾» üëôìêìôððð¿²¼ üëôêèïôððð ¿ ±º Ö«²» íðô îððç ¿²¼ Ö«²» íðô îðïð ®»°»½¬·ª»´§ô ¿¹¿·² ·²½´«¼·²¹ ßÔßÛ ¿²¼ ËÔßÛô ¿²¼ ¼·½±«²¬»¼ º±® ¿²¬·½·°¿¬»¼ ·²ª»¬³»²¬ ·²½±³»ò Ù·ª»² »¬·³¿¬»¼ °®±¹®¿³ ¿»¬ ±º üéôìðêôððð ¿ ±º Ö«²» íðô îððçô ¬¸» °®±¹®¿³ ©¿ º«²¼»¼ ¾»¬©»»² ¬¸» èëû ¿²¼ çðû ½±²º·¼»²½» ´»ª»´ ø»» Ù®¿°¸ ï ±² Ð¿¹» çò÷

Ì¸» üëôìêìôððð »¬·³¿¬» · ¬¸» ³·²·³«³ ´·¿¾·´·¬§ ¬± ¾» ¾±±µ»¼ ¾§ ¬¸» Ý±«²¬§ ¿¬ Ö«²» íðô îððçô º±® Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Ž ´·¿¾·´·¬§ °®±¹®¿³ô ·² ¿½½±®¼¿²½» ©·¬¸ Ù±ª»®²³»²¬¿´ ß½½±«²¬·²¹ Í¬¿²¼¿®¼ Þ±¿®¼ øÙßÍÞ÷ Í¬¿¬»³»²¬ ýïðò ÙßÍÞ ýïð ®»¯«·®» ¬¸» Ý±«²¬§ ¬± ¿½½®«» ¿ ´·¿¾·´·¬§ ±² ·¬ º·²¿²½·¿´ ¬¿¬»³»²¬ º±® ¬¸» «´¬·³¿¬» ½±¬ ±º ½´¿·³ ¿²¼ »¨°»²» ¿±½·¿¬»¼ ©·¬¸ ¿´´ ®»°±®¬»¼ ¿²¼ «²®»°±®¬»¼ ½´¿·³ô ·²½´«¼·²¹ ßÔßÛ ¿²¼ ËÔßÛò ÙßÍÞ ýïð ¼±» ²±¬ °®±¸·¾·¬ ¬¸» ¼·½±«²¬·²¹ ±º ´±» ¬± ®»½±¹²·¦» ·²ª»¬³»²¬ ·²½±³»ò


www.BRSrisk.com

800.541.4591f.916.244.1199




279

î


Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ Ô·¿¾·´·¬§ Ð®±¹®¿³

Û¬·³¿¬»¼ Ô·¿¾·´·¬§ º±® Ë²°¿·¼ Ô± ¿²¼ ÔßÛ¿¬ Ö«²» íðô îððç

Ó¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»Û¨°»½¬»¼ ß½½»°¬¿¾´» Ô±© Ì¿®¹»¬ Ø·¹¸ Ý±²»®ª¿¬·ª»

éðû ÝÔ éëû ÝÔ èðû ÝÔ èëû ÝÔ çðû ÝÔ

Ô± ¿²¼ ßÔßÛ üëôëìéôððð

ËÔßÛ íðéôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øíçðôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üëôìêìôððð üêôðçîôððð üêôíêêôððð üêôêçíôððð üéôðçèôððð üéôêííôððð

ßª¿·´¿¾´» Ú«²¼·²¹ éôìðêôððð

Í«®°´« ±® øÜ»º·½·¬÷ üïôçìîôððð üïôíïìôððð üïôðìðôððð üéïíôððð üíðèôððð øüîîéôððð÷


Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ Ô·¿¾·´·¬§ Ð®±¹®¿³

Û¬·³¿¬»¼ Ô·¿¾·´·¬§ º±® Ë²°¿·¼ Ô± ¿²¼ ÔßÛ¿¬ Ö«²» íðô îðïð

Ó¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»Û¨°»½¬»¼ ß½½»°¬¿¾´» Ô±© Ì¿®¹»¬ Ø·¹¸ Ý±²»®ª¿¬·ª»


Ô± ¿²¼ ßÔßÛ üëôéêîôððð

ËÔßÛ ííðôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øìïïôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üëôêèïôððð üêôííìôððð üêôêïèôððð üêôçëçôððð üéôíèðôððð üéôçíêôððð

ßª¿·´¿¾´» Ú«²¼·²¹ èôìîéôððð

Í«®°´« ±® øÜ»º·½·¬÷ üîôéìêôððð üîôðçíôððð üïôèðçôððð üïôìêèôððð üïôðìéôððð üìçïôððð



280

í

¬± ¬¸» éðû ½±²º·¼»²½» ´»ª»´ ¬± ¾» ³¿®¹·²¿´´§ ¿½½»°¬¿¾´» ¿²¼ º«²¼·²¹ ¬± ¬¸» çðû ½±²º·¼»²½» ´»ª»´ ¬± ¾» ½±²»®ª¿¬·ª»ò

Ú«®¬¸»®³±®»ô ¬¸» ÝÍßÝ Û¨½» ×²«®¿²½» ß«¬¸±®·¬§ ¬¿²¼¿®¼ ¬¿¬» ¬¸¿¬ ¾¿»¼ «°±² ¬¸» ¿½¬«¿®·¿´ ®»½±³³»²¼¿¬·±²ô ¬¸» ³»³¾»® ¸±«´¼ ³¿·²¬¿·² ®»»®ª» ¿²¼ ³¿µ»º«²¼·²¹ ½±²¬®·¾«¬·±² »¯«¿´ ¬± ±® »¨½»»¼·²¹ ¬¸» °®»»²¬ ª¿´«» ±º »¨°»½¬»¼ ´±» ¿²¼ ¿ ®»¿±²¿¾´» ³¿®¹·² º±® ½±²¬·²¹»²½·»ò


Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ Ô·¿¾·´·¬§ Ð®±¹®¿³

Ô± ¿²¼ ÔßÛ Ú«²¼·²¹ Ù«·¼»´·²» º±® îððçóïðÍ»´ºó×²«®»¼ Î»¬»²¬·±² øÍ×Î÷ ±º üëððôððð

Ó¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»Û¨°»½¬»¼ ß½½»°¬¿¾´» Ô±© Ì¿®¹»¬ Ø·¹¸ Ý±²»®ª¿¬·ª»


Ô± ¿²¼ ßÔßÛ üîôëíçôððð

ËÔßÛ îèèôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øîëìôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üîôëéíôððð üíôðïèôððð üíôîíìôððð üíôìèêôððð üíôèðíôððð üìôîîëôððð

Ò±²ó½´¿·³ Î»´¿¬»¼ Û¨°»²» íôèçëôððð íôèçëôððð íôèçëôððð íôèçëôððð íôèçëôððð íôèçëôððð

×²¼·½¿¬»¼ Ú«²¼·²¹ üêôìêèôððð üêôçïíôððð üéôïîçôððð üéôíèïôððð üéôêçèôððð üèôïîðôððð

Î¿¬» °»® üïðð ±ºîððçóïð Ð¿§®±´´ üîòïï üîòîê üîòíí üîòìï üîòëî üîòêë

Ì¸» º«²¼·²¹ ®»½±³³»²¼¿¬·±² ¸±©² ·² ¬¸» ¬¿¾´» ¿¾±ª» ¼± ²±¬ ·²½´«¼» ¿²§ ®»½±¹²·¬·±² ±º ¬¸» »¨·¬·²¹ º«²¼·²¹ ³¿®¹·² ¿¬ Ö«²» íðô îððçò

281

ì

Ì¸» ¬¿¾´» ¾»´±© ¸±© ±«® º«²¼·²¹ ®»½±³³»²¼¿¬·±² º±® Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ º±® ¬¸» îðïðóïï º·½¿´ §»¿®ò

Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ Ô·¿¾·´·¬§ Ð®±¹®¿³

Ô± ¿²¼ ÔßÛ Ú«²¼·²¹ Ù«·¼»´·²» º±® îðïðóïïÍ»´ºó×²«®»¼ Î»¬»²¬·±² øÍ×Î÷ ±º üëððôððð

Ó¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»Û¨°»½¬»¼ ß½½»°¬¿¾´» Ô±© Ì¿®¹»¬ Ø·¹¸ Ý±²»®ª¿¬·ª»


Ô± ¿²¼ ßÔßÛ üîôëèéôððð

ËÔßÛ îçéôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øîëçôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üîôêîëôððð üíôðéçôððð üíôíððôððð üíôëëéôððð üíôèèðôððð üìôíïðôððð

Ò±²ó½´¿·³ Î»´¿¬»¼ Û¨°»²» íôèððôððð íôèððôððð íôèððôððð íôèððôððð íôèððôððð íôèððôððð

øÍ«®°´«÷ñÜ»º·½·¬ ¿¬ êñíðñðç øîôéìêôððð÷ øîôðçíôððð÷ øïôèðçôððð÷ øïôìêèôððð÷ øïôðìéôððð÷ øìçïôððð÷

×²¼·½¿¬»¼ Ú«²¼·²¹ üíôêéçôððð üìôéèêôððð üëôîçïôððð üëôèèçôððð üêôêííôððð üéôêïçôððð

Î¿¬» °»® üïðð ±ºîðïðóïï Ð¿§®±´´ üïòîï üïòëé üïòéí üïòçí üîòïé üîòëð

282

Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸» ¿°°®±°®·¿¬»²» ±º ±«® ½±²½´«·±² ¿²¼ ¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬ ·²¬»²¼»¼ º±® ¹»²»®¿´ ½·®½«´¿¬·±²ò

É» ¿°°®»½·¿¬» ¬¸» ±°°±®¬«²·¬§ ¬± ¾» ±º »®ª·½» ¬± ¬¸· ®»°±®¬ò Ð´»¿» º»»´ º®»» ¬± ½¿´´ øçïê÷ îììóïïêð ©·¬¸ ¿²§ ¯«»¬·±² §±« ³¿§ ¸¿ª» ½±²½»®²·²¹ ¬¸· ®»°±®¬ò

Í·²½»®»´§ô

Þ·½µ³±®» Î·µ Í»®ª·½»


Ö±¸² ß´´¬±°ô ÚÝßÍô ÓßßßÓ¿²¿¹·²¹ Ü·®»½¬±®ô ß½¬«¿®·¿´ ¿²¼ Î·µ Ú·²¿²½·²¹Ú»´´±©ô Ý¿«¿´¬§ ß½¬«¿®·¿´ Í±½·»¬§Ó»³¾»®ô ß³»®·½¿² ß½¿¼»³§ ±º ß½¬«¿®·»

ë

Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸» ¿°°®±°®·¿¬»²» ±º ±«® ½±²½´«·±² ¿²¼ ®»½±³³»²¼¿¬·±² ¸±«´¼ ¾» ³¿¼» ±²´§ ¿º¬»® ¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬ ·²¬»²¼»¼ º±® ¹»²»®¿´ ½·®½«´¿¬·±²ò

¬» ¬¸» ±°°±®¬«²·¬§ ¬± ¾» ±º »®ª·½» ¬± Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ ·² °®»°¿®·²¹ ¬¸· ®»°±®¬ò Ð´»¿» º»»´ º®»» ¬± ½¿´´ Ü»®»µ Þ«®µ¸¿´¬»® ¿¬ øçïê÷ îììóïïêé ±® Ö±¸² ß´´¬±° ¿¬

ïïêð ©·¬¸ ¿²§ ¯«»¬·±² §±« ³¿§ ¸¿ª» ½±²½»®²·²¹ ¬¸· ®»°±®¬ò



Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸»

®»½±³³»²¼¿¬·±² ¸±«´¼ ¾» ³¿¼» ±²´§ ¿º¬»® ¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬ô ¿²¼ ¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬

Ý±«²¬§ ·² °®»°¿®·²¹ ±® Ö±¸² ß´´¬±° ¿¬

283

ß«¹«¬ ïéô îððç

Óò Ô«½· Î±¹»®ß·¬¿²¬ Ü·®»½¬±®ô Ù»²»®¿´ Í»®ª·½»Ý±«²¬§ ±º Í¿²¬¿ Þ¿®¾¿®¿ï Û¿¬ ß²¿°¿³« Í¬®»»¬Í¿²¬¿ Þ¿®¾¿®¿ô Ýß çíïðï

Î»æ ß½¬«¿®·¿´ Î»ª·»© ±º ¬¸» Í»´ºó×²«®»¼ Ó»¼·½¿´ Ó¿´°®¿½¬·½» Ð®±¹®¿³

Ü»¿® Óò Î±¹»®æ

ß §±« ®»¯«»¬»¼ô ©» ¸¿ª» ½±³°´»¬»¼ ±«® ®»ª·»© ±º Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ù »´ºó·²«®»¼ ³»¼·½¿´ ³¿´°®¿½¬·½» °®±¹®¿³ò ß«³·²¹ ¿² Í×Î ±º üëððôððð °»® ±½½«®®»²½»ô ©» »¬·³¿¬» ¬¸» «´¬·³¿¬» ½±¬ ±º ½´¿·³ ¿²¼ »¨°»²» º±® ½´¿·³ ·²½«®®»¼ ¼«®·²¹ ¬¸» îððçóïð ¿²¼ îðïðóïï °®±¹®¿³ §»¿® ¬± ¾» üïèíôððð ¿²¼ üïèéôððð ®»°»½¬·ª»´§ò Ì¸»» ¿³±«²¬ ·²½´«¼» ¿´´±½¿¬»¼ ´± ¿¼¶«¬³»²¬ »¨°»²» øßÔßÛ÷ô «²¿´´±½¿¬»¼ ´± ¿¼¶«¬³»²¬ »¨°»²» øËÔßÛ÷ô ¿²¼ ¿ ¼·½±«²¬ º±® ¿²¬·½·°¿¬»¼ ·²ª»¬³»²¬ ·²½±³»ò ßÔßÛ · ¬¸» ¼·®»½¬ ½±¬ ¿±½·¿¬»¼ ©·¬¸ ¬¸» ¼»º»²» ±º ·²¼·ª·¼«¿´ ½´¿·³ ø»ò¹ò ´»¹¿´ º»»ô ·²ª»¬·¹¿¬·±² º»»ô ½±«®¬ ½¸¿®¹»÷ò ËÔßÛ · ¬¸» ½±¬ ¬± ¿¼³·²·¬»® ¿´´ ½´¿·³ ¬± º·²¿´ »¬¬´»³»²¬ô ©¸·½¸ ³¿§ ¾» §»¿® ·²¬± ¬¸» º«¬«®» ø»ò¹ò ½´¿·³ ¿¼¶«¬»®Ž ¿´¿®·»ô ¬¿¨»÷ò Ì¸» ¼·½±«²¬ º±® ·²ª»¬³»²¬ ·²½±³» · ½¿´½«´¿¬»¼ ¾¿»¼ ±² ¬¸» ´·µ»´§ °¿§±«¬ °¿¬¬»®² ±º ¬¸» Ý±«²¬§Ž ½´¿·³ô ¿«³·²¹ ¿ ìû ®»¬«®² ±² ·²ª»¬³»²¬ °»® §»¿®ò Ú±® ¾«¼¹»¬·²¹ °«®°±»ô ¬¸» »¨°»½¬»¼ ½±¬ ±º îððçóïð ¿²¼ îðïðóïï ½´¿·³ ¬®¿²´¿¬» ¬± ®¿¬» ±º üðòíð ¿²¼ üðòíï °»® üïðð °¿§®±´´ ®»°»½¬·ª»´§ò

×² ¿¼¼·¬·±²ô ©» »¬·³¿¬» ¬¸» °®±¹®¿³Ž ´·¿¾·´·¬§ º±® ±«¬¬¿²¼·²¹ ½´¿·³ ¬± ¾» üééçôððð¿²¼ üìîìôððð ¿ ±º Ö«²» íðô îððç ¿²¼ Ö«²» íðô îðïð ®»°»½¬·ª»´§ô ¿¹¿·² ·²½´«¼·²¹ ßÔßÛ ¿²¼ ËÔßÛô ¿²¼ ¼·½±«²¬»¼ º±® ¿²¬·½·°¿¬»¼ ·²ª»¬³»²¬ ·²½±³»ò Ù·ª»² »¬·³¿¬»¼ °®±¹®¿³ ¿»¬ ±º üîôëëéôððð ¿ ±º Ö«²» íðô îððçô ¬¸» °®±¹®¿³ ©¿ º«²¼»¼ ¿¾±ª» ¬¸» çðû ½±²º·¼»²½» ´»ª»´ ø»» Ù®¿°¸ ï¿ ±² Ð¿¹» çò÷

Ì¸» üééçôððð »¬·³¿¬» · ¬¸» ³·²·³«³ ´·¿¾·´·¬§ ¬± ¾» ¾±±µ»¼ ¾§ ¬¸» Ý±«²¬§ ¿¬ Ö«²» íðô îððçô º±® Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Ž Ó»¼·½¿´ Ó¿´°®¿½¬·½» °®±¹®¿³ô ·² ¿½½±®¼¿²½» ©·¬¸ Ù±ª»®²³»²¬¿´ ß½½±«²¬·²¹ Í¬¿²¼¿®¼ Þ±¿®¼ øÙßÍÞ÷ Í¬¿¬»³»²¬ ýïðò ÙßÍÞ ýïð ®»¯«·®» ¬¸» Ý±«²¬§ ¬± ¿½½®«» ¿ ´·¿¾·´·¬§ ±² ·¬ º·²¿²½·¿´ ¬¿¬»³»²¬ º±® ¬¸» «´¬·³¿¬» ½±¬ ±º ½´¿·³ ¿²¼ »¨°»²» ¿±½·¿¬»¼ ©·¬¸ ¿´´ ®»°±®¬»¼ ¿²¼ «²®»°±®¬»¼ ½´¿·³ô ·²½´«¼·²¹ ßÔßÛ ¿²¼ ËÔßÛò ÙßÍÞ ýïð ¼±» ²±¬ °®±¸·¾·¬ ¬¸» ¼·½±«²¬·²¹ ±º ´±» ¬± ®»½±¹²·¦» ·²ª»¬³»²¬ ·²½±³»ò


www.BRSrisk.com

800.541.4591f.916.244.1199




284

î


Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ Ó»¼·½¿´ Ó¿´°®¿½¬·½» Ð®±¹®¿³

Û¬·³¿¬»¼ Ô·¿¾·´·¬§ º±® Ë²°¿·¼ Ô± ¿²¼ ÔßÛ¿¬ Ö«²» íðô îððç

Ó¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»Û¨°»½¬»¼ ß½½»°¬¿¾´» Ô±© Ì¿®¹»¬ Ø·¹¸ Ý±²»®ª¿¬·ª»


Ô± ¿²¼ ßÔßÛ üééïôððð

ËÔßÛ íéôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øîçôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üééçôððð üçíèôððð üïôðëêôððð üïôïçéôððð üïôíêêôððð üïôëçïôððð

ßª¿·´¿¾´» Ú«²¼·²¹ îôëëéôððð

Í«®°´« ±® øÜ»º·½·¬÷ üïôééèôððð üïôêïçôððð üïôëðïôððð üïôíêðôððð üïôïçïôððð üçêêôððð


Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ Ó»¼·½¿´ Ó¿´°®¿½¬·½» Ð®±¹®¿³

Û¬·³¿¬»¼ Ô·¿¾·´·¬§ º±® Ë²°¿·¼ Ô± ¿²¼ ÔßÛ¿¬ Ö«²» íðô îðïð

Ó¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»Û¨°»½¬»¼ ß½½»°¬¿¾´» Ô±© Ì¿®¹»¬ Ø·¹¸ Ý±²»®ª¿¬·ª»


Ô± ¿²¼ ßÔßÛ üíèïôððð

ËÔßÛ êìôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øîïôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üìîìôððð üëïðôððð üëéëôððð üêëîôððð üéììôððð üèêêôððð

ßª¿·´¿¾´» Ú«²¼·²¹ ïôçéðôððð

Í«®°´« ±® øÜ»º·½·¬÷ üïôëìêôððð üïôìêðôððð üïôíçëôððð üïôíïèôððð üïôîîêôððð üïôïðìôððð



285

í

¬± ¬¸» éðû ½±²º·¼»²½» ´»ª»´ ¬± ¾» ³¿®¹·²¿´´§ ¿½½»°¬¿¾´» ¿²¼ º«²¼·²¹ ¬± ¬¸» çðû ½±²º·¼»²½» ´»ª»´ ¬± ¾» ½±²»®ª¿¬·ª»ò

Ú«®¬¸»®³±®»ô ¬¸» ÝÍßÝ Û¨½» ×²«®¿²½» ß«¬¸±®·¬§ ¬¿²¼¿®¼ ¬¿¬» ¬¸¿¬ ¾¿»¼ «°±² ¬¸» ¿½¬«¿®·¿´ ®»½±³³»²¼¿¬·±²ô ¬¸» ³»³¾»® ¸±«´¼ ³¿·²¬¿·² ®»»®ª» ¿²¼ ³¿µ»º«²¼·²¹ ½±²¬®·¾«¬·±² »¯«¿´ ¬± ±® »¨½»»¼·²¹ ¬¸» °®»»²¬ ª¿´«» ±º »¨°»½¬»¼ ´±» ¿²¼ ¿ ®»¿±²¿¾´» ³¿®¹·² º±® ½±²¬·²¹»²½·»ò


Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ Ó»¼·½¿´ Ó¿´°®¿½¬·½» Ð®±¹®¿³

Ô± ¿²¼ ÔßÛ Ú«²¼·²¹ Ù«·¼»´·²» º±® îððçóïðÍ»´ºó×²«®»¼ Î»¬»²¬·±² øÍ×Î÷ ±º üëððôððð

Ó¿®¹·²¿´´§ Î»½±³³»²¼»¼ Î¿²¹»Û¨°»½¬»¼ ß½½»°¬¿¾´» Ô±© Ì¿®¹»¬ Ø·¹¸ Ý±²»®ª¿¬·ª»


Ô± ¿²¼ ßÔßÛ üïëëôððð

ËÔßÛ ìíôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øïëôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üïèíôððð üïçìôððð üîíìôððð üîèéôððð üíêìôððð üìèíôððð

Ò±²ó½´¿·³ Î»´¿¬»¼ Û¨°»²» îìçôððð îìçôððð îìçôððð îìçôððð îìçôððð îìçôððð

×²¼·½¿¬»¼ Ú«²¼·²¹ üìíîôððð üììíôððð üìèíôððð üëíêôððð üêïíôððð üéíîôððð

Î¿¬» °»® üïðð ±ºîððçóïð Ð¿§®±´´ üðòéï üðòéí üðòèð üðòèç üïòðï üïòîï

Ì¸» º«²¼·²¹ ®»½±³³»²¼¿¬·±² ¸±©² ·² ¬¸» ¬¿¾´» ¿¾±ª» ¼± ²±¬ ·²½´«¼» ¿²§ ®»½±¹²·¬·±² ±º ¬¸» »¨·¬·²¹ º«²¼·²¹ ³¿®¹·² ¿¬ Ö«²» íðô îððçò

286

ì

Ì¸» ¬¿¾´» ¾»´±© ¸±© ±«® º«²¼·²¹ ®»½±³³»²¼¿¬·±² º±® Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ º±® ¬¸» îðïðóïï º·½¿´ §»¿®ò Ù·ª»² ¬¸» °®±¹®¿³Ž °®±¶»½¬»¼ º«²¼·²¹ «®°´« ¿ ±º Ö«²» íðô îðïðô ©» ®»½±³³»²¼ ¬¸¿¬ ¬¸» Ý±«²¬§ ·³°´»³»²¬ ¿ ëó§»¿® º«²¼·²¹ °´¿² ¬± ¾®·²¹ °®±¹®¿³ ¿»¬ ¾¿½µ ¬± ¬¸» ¼»·®»¼ ½±²º·¼»²½» ´»ª»´ ¾§ Ö«²» íðô îðïëò Ë²¼»® ¬¸· °´¿²ô ¬¸» Ý±«²¬§ ¸±«´¼ º«²¼ ¬¸» º«´´ ª¿´«» ±º »¿½¸ °®±°»½¬·ª» §»¿®Ž ½´¿·³ ½±¬å ¾«¬ ·² ¿¼¼·¬·±²ô ³¿§ ²»»¼ ¬± ®»¬«®² ¿² ¿³±®¬·¦»¼ °±®¬·±² ±º ¬¸» °®±¶»½¬»¼ «®°´« ¿ ±º Ö«²» íðô îðïðò Ú±® »¨¿³°´»ô ¬± ¿½¸·»ª» º«²¼·²¹ ¿¬ ¬¸» éëû ½±²º·¼»²½» ´»ª»´ ¿ ±º Ö«²» íðô îðïëô ¬¸» Ý±«²¬§Ž º·½¿´ §»¿® îðïðóïï ½±²¬®·¾«¬·±² ¸±«´¼ ¬±¬¿´ üïççôðððô ·²½´«¼·²¹ üîíçôððð º±® ½´¿·³ ¿²¼ ´± ¿¼¶«¬³»²¬ »¨°»²»ô üîêïôððð º±® ²±²ó½´¿·³ ®»´¿¬»¼ »¨°»²»ô ´» üíðïôððð º®±³ ¬¸» Ö«²» íðô îðïð «®°´«ò

Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§Í»´ºó×²«®»¼ Ó»¼·½¿´ Ó¿´°®¿½¬·½» Ð®±¹®¿³

Ô± ¿²¼ ÔßÛ Ú«²¼·²¹ Ù«·¼»´·²» º±® îðïðóïïß³±®¬·¦»¼ Ñª»® ë Ç»¿®



Ô± ¿²¼ ßÔßÛ üïëéôððð

ËÔßÛ ìëôððð

×²ª»¬³»²¬ ×²½±³» Ñºº»¬ øïëôððð÷

Ü·½±«²¬»¼ Ô± ¿²¼ ÔßÛ üïèéôððð üïçèôððð üîíçôððð üîçíôððð üíéîôððð üìçíôððð

Ò±²ó½´¿·³ Î»´¿¬»¼ Û¨°»²» îêïôððð îêïôððð îêïôððð îêïôððð îêïôððð îêïôððð

øÍ«®°´«÷ñÜ»º·½·¬ ¿¬ êñíðñïð ß³±®¬·¦»¼ Ñª»® ë Ç»¿® øííìôððð÷ øíïëôððð÷ øíðïôððð÷ øîèëôððð÷ øîêëôððð÷ øîíèôððð÷

×²¼·½¿¬»¼ Ú«²¼·²¹ üïïìôððð üïììôððð üïççôððð üîêçôððð üíêèôððð üëïêôððð

Î¿¬» °»® üïðð ±ºîðïðóïï Ð¿§®±´´ üðòïç üðòîì üðòíí üðòìë üðòêï üðòèê

287

Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸» ¿°°®±°®·¿¬»²» ±º ±«® ½±²½´«·±² ¿²¼ ®»½±³³»²¼¿¬·±² ¸±«´¼ ¾» ³¿¼» ±²´§ ¿º¬»® ¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬ ·²¬»²¼»¼ º±® ¹»²»®¿´ ½·®½«´¿¬·±²ò

É» ¿°°®»½·¿¬» ¬¸» ±°°±®¬«²·¬§ ¬± ¾» ±º »®ª·½» ¬± ¬¸· ®»°±®¬ò Ð´»¿» º»»´ º®»» ¬± ½¿´´ øçïê÷ îììóïïêð ©·¬¸ ¿²§ ¯«»¬·±² §±« ³¿§ ¸¿ª» ½±²½»®²·²¹ ¬¸· ®»°±®¬ò

Í·²½»®»´§ô

Þ·½µ³±®» Î·µ Í»®ª·½»


Ö±¸² ß´´¬±°ô ÚÝßÍô ÓßßßÓ¿²¿¹·²¹ Ü·®»½¬±®ô ß½¬«¿®·¿´ ¿²¼ Î·µ Ú»´´±©ô Ý¿«¿´¬§ ß½¬«¿®·¿´ Í±½·»¬§Ó»³¾»®ô ß³»®·½¿² ß½¿¼»³§ ±º ß½¬«¿®·»

ë

Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸»

½±²½´«·±² ¿²¼ ®»½±³³»²¼¿¬·±² ¸±«´¼ ¾» ³¿¼» ±²´§ ¿º¬»® ¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬ ·²¬»²¼»¼ º±® ¹»²»®¿´ ½·®½«´¿¬·±²ò

É» ¿°°®»½·¿¬» ¬¸» ±°°±®¬«²·¬§ ¬± ¾» ±º »®ª·½» ¬± Í¿²¬¿ Þ¿®¾¿®¿ Ý±«²¬§ ·² °®»°¿®·²¹ ¬¸· ®»°±®¬ò Ð´»¿» º»»´ º®»» ¬± ½¿´´ Ü»®»µ Þ«®µ¸¿´¬»® ¿¬ øçïê÷ îììóïïêé ±® Ö±¸² ß´´¬±° ¿¬

ïïêð ©·¬¸ ¿²§ ¯«»¬·±² §±« ³¿§ ¸¿ª» ½±²½»®²·²¹ ¬¸· ®»°±®¬ò



Ì¸» ®»°±®¬ ¬¸¿¬ º±´´±© ±«¬´·²» ¬¸» ½±°» ±º ±«® ¬«¼§ô ·¬ ¾¿½µ¹®±«²¼ô ¿²¼ ±«® ½±²½´«·±²ô ®»½±³³»²¼¿¬·±² ¿²¼ ¿«³°¬·±²ò Ö«¼¹³»²¬ ®»¹¿®¼·²¹ ¬¸»

½±²½´«·±² ¿²¼ ®»½±³³»²¼¿¬·±² ¸±«´¼ ¾» ³¿¼» ±²´§ ¿º¬»® ¬«¼§·²¹ ¬¸» ®»°±®¬ ·² ·¬ »²¬·®»¬§ô ·²½´«¼·²¹ ¬¸» ¹®¿°¸ô ¿¬¬¿½¸³»²¬ô »¨¸·¾·¬ô ¿²¼ ¿°°»²¼·½»ò Ñ«® ®»°±®¬ ¸¿ ¾»»² ¼»ª»´±°»¼ º±® ¬¸» Ý±«²¬§ù ·²¬»®²¿´ «»ò ×¬ · ²±¬

Ý±«²¬§ ·² °®»°¿®·²¹ ±® Ö±¸² ß´´¬±° ¿¬

288

THE END

289

COST ALLOCATION PLAN - Santa Barbara County of santa barbara state of california cost allocation plan for use in the fiscal year 2010 – 2011 robert w. geis, cpa auditor–controller

Documents