COST ALLOCATION PLAN · the Cost Plan Supplement summarize the allocations by building and...

COUNTY OF SANTA BARBARA STATE OF CALIFORNIA

COST ALLOCATION

PLAN For use in the Fiscal Year 2008 – 2009

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 2008-2009

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

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County of Santa Barbara OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2008-2009

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......................................................................................................................15 C ...........Detail of Allocated Costs ................................................................................................................17 D...........Summary of Allocated Costs...........................................................................................................21 E ...........Summary of Allocation Basis .........................................................................................................23 F............Cost Adjustments Breakout for Roll-Forward ................................................................................25

Equipment Use Allocation Detail 01.100...Narrative..........................................................................................................................................30 01.200...Costs to be Allocated ......................................................................................................................31 01.300...Functional Costs..............................................................................................................................32 01.40x...Detail Allocation .............................................................................................................................33 01.500...Allocation Summary .......................................................................................................................35

Structure Use Allocation Detail 02.100...Narrative..........................................................................................................................................38 02.200...Costs to be Allocated ......................................................................................................................39 02.300...Functional Costs..............................................................................................................................40 02.40x...Detail Allocation .............................................................................................................................41 02.500...Allocation Summary .......................................................................................................................46

County Executive Allocation Detail 03.100...Narrative..........................................................................................................................................48 03.200...Costs to be Allocated ......................................................................................................................49 03.300...Functional Costs..............................................................................................................................50 03.40x...Detail Allocation .............................................................................................................................52 03.500...Allocation Summary .......................................................................................................................57

County Counsel Allocation Detail 04.100...Narrative..........................................................................................................................................60 04.200...Costs to be Allocated ......................................................................................................................61 04.300...Functional Costs..............................................................................................................................62 04.40x...Detail Allocation .............................................................................................................................63 04.500...Allocation Summary .......................................................................................................................65

Landscape Maintenance Allocation Detail 05.100...Narrative..........................................................................................................................................68 05.200...Costs to be Allocated ......................................................................................................................69 05.300...Functional Costs..............................................................................................................................70 05.40x...Detail Allocation .............................................................................................................................71 05.500...Allocation Summary .......................................................................................................................74

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County of Santa Barbara OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2008-2009

Table of Contents (continued) Schedule Page

Auditor-Controller Allocation Detail 06.100...Narrative..........................................................................................................................................76 06.200...Costs to be Allocated ......................................................................................................................78 06.300...Functional Costs..............................................................................................................................79 06.40x...Detail Allocation .............................................................................................................................81 06.500...Allocation Summary .......................................................................................................................97

Purchasing Allocation Detail 07.100...Narrative........................................................................................................................................102 07.200...Costs to be Allocated ....................................................................................................................103 07.300...Functional Costs............................................................................................................................104 07.40x...Detail Allocation ...........................................................................................................................105 07.500...Allocation Summary .....................................................................................................................111

Facilities Management Allocation Detail 08.100...Narrative........................................................................................................................................114 08.200...Costs to be Allocated ....................................................................................................................116 08.300...Functional Costs............................................................................................................................117 08.40x...Detail Allocation ...........................................................................................................................119 08.500...Allocation Summary .....................................................................................................................129

Human Resources Department Allocation Detail 09.100...Narrative........................................................................................................................................132 09.200...Costs to be Allocated ....................................................................................................................134 09.300...Functional Costs............................................................................................................................135 09.40x...Detail Allocation ...........................................................................................................................136 09.500...Allocation Summary .....................................................................................................................149

Treasurer/Retirement Allocation Detail 10.100...Narrative........................................................................................................................................154 10.200...Costs to be Allocated ....................................................................................................................155 10.300...Functional Costs............................................................................................................................156 10.40x...Detail Allocation ...........................................................................................................................158 10.500...Allocation Summary .....................................................................................................................163

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County of Santa Barbara

OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2008-2009

Supplemental Information

Table of Contents Exhibit Page

Internal Service Funds 1............General Comments........................................................................................................................168 2............Combining Statement of Net Assets .............................................................................................172 3............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................173 4............Combining Statement of Cash Flows............................................................................................174

Structures 4............Structure Allocations by Cost Plan Unit .......................................................................................176 5............Structure Allocations by Building.................................................................................................182 6............Occupancy of Multi-Use Structures ..............................................................................................186 7............Occupancy in Non-County Owned Structures ..............................................................................198 8............Details of County-Owned Structures ............................................................................................199 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9............Certification of Actuarial Assumptions.........................................................................................223 10..........Actuarial Summary Reports ..........................................................................................................224

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SUMMARY INFORMATION

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4/4/2008 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2008-2009

General Comments

This Cost Allocation Plan (The Plan) uses the cost principles and procedures outlined in OMB A-87 to allocate the 2006-07 allowable expenditures of eight central support (or cost center) departments: Cost Center Title Services 12000 Executive Office Directly Identified Special Projects Fiscal Management and Budget Preparation 13000 County Counsel Legal Services 52100 Landscape Maintenance Building Landscape Maintenance Directly Identified Special Projects 61000 Auditor-Controller Directly Identified Special Projects Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support Internal Audit Payroll Accounting 63200 Purchasing Agent Surplus Property Mail Courier Procurement 63300 Facilities Management Building Maintenance Building Utilities Directly Identified Building Charges Real Property & Property Management Directly Identified Special Projects 64000 Human Resources Directly Identified Special Projects Human Resources Services - Countywide Health Insurance Plan Administration (not Self-Funded) Dental Insurance Administration (not Self-Funded) Dental Self-Insurance Unemployment Self-Insurance Employee University 65000 Treasurer/Tax Collector/ Central Collections Public Administrator Bank Activity Charges Deferred Compensation

4


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

Five bottom-line adjustments are included in this Plan. Adjustment 1 reduces the use-year allocations to the Court funds to zero, because the Court’s fund left the County treasury during 2006-07 and left the County’s payroll system in 2005-06. Adjustment 2 reduces all of Facilities’ utility allocations to zero for the use-year; effective for the 07-08 fiscal year the County created an internal service fund for utilities. Adjustment 3 reduces the use-year allocation to the Goleta West Sanitary District because it left the County Treasury in 2006-07. Adjustment 4 allocates cost from the Treasurer’s Office for systems support to Probation and Social Services. Adjustment 5 reduces the use year allocation to IVRDA by an amount that was direct billed in the prior year, but was inadvertently excluded from the direct bills that reduced the cost allocation. Schedule F provides the detail of each adjustment.

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NEGOTIATION AGREEMENT COUNTYWIDE COST ALLOCATION PLAN

County of Santa Barbara Santa Barbara, California

Date: May 27,2008 Filing Ref: SBA09

Pursuant to federal Office of Management and Budget (OMB) Circular A-87, the State Controller's Office formally approves the Countywide Cost Allocation Plan as described in Section I for use in the 2008-09 fiscal year. This approval is subject to the conditions contained in Section III.

Departmental indirect cost proposals should clearly identify those costs that have been distributed through Sections I and I1 of this agreement in accordance with the guidelines of the responsible grantor agency for that department. Further, data processing systems may be subject to grantor agency approval prior to the reimbursement of certain costs allocated, billed, or cost applied from the Data Processing Department.

SECTION I: COSTS DISTRIBUTED THROUGH COUNTYWIDE COST ALLOCATIONS

The indirect overhead and support service costs listed in Schedule A (attached) are formally approved as actual costs for tha006-07 fiscal year and as estimated costs for the 2008-09 fiscal year on a "fixed with carry-forward" basis. These costs may be included as part of the costs of the county departments indicated effective July 1, 2008, for further allocation to federal grants and contracts performed by the respective county departments.

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County of Santa Barbara - 2 - May 27,2008

SECTION 11: COSTS DISTRIBUTED THROUGH BILLING OR COST - TRANSFER MECHANISMS

1. Employee Fringe Benefits 2. County Counsel 3. Auditor-Controller 4. GS Facilities Management 5. Human Resources

6. Information Technology Services (ISF) 7. Vehicle Operations and Maintenance

(ISF) 8. Risk Management and Insurance (ISF) 9. Communications (ISF)

In addition to Section I, which provides for services furnished but not billed, the services listed above are furnished and billed to statellocal departments and agencies.

Direct charges fiom the above centers should be billed or cost applied in accordance with the procedures established by the county as described in its Countywide Cost Allocation Plan and may be included as part of the costs of the county departments indicated in Section I.

SECTION 111: CONDITIONS

A. LIMITATIONS: Use of the amounts contained in this Negotiation Agreement are subject to any statutory or administrative limitations and, when ultimately allocated to individual grants or contracts through the indirect cost proposals of each county department, are applicable only to the extent that funds are available. Acceptance of the amounts agreed to herein is predicated on the conditions: (1) that no costs other than those incurred by the county were included for distribution in its Countywide Cost Allocation Plan as finally accepted, and that such costs are legal obligations of the county and allowable under the governing cost principles, (2) that similar types of costs have been accorded consistent accounting treatment, and (3) that the information provided by the county that was used as the basis for acceptance of the amounts agreed to herein is not subsequently found to be materially incomplete or inaccurate.

B. CHANGES: Fixed amounts contained in this Negotiation Agreement are based on the organizational structure and the accounting system in effect at the time the proposal was submitted. Significant changes in the organizational structure or changes in the method of accounting for costs that materially affect the amount of reimbursement resulting fiom use of the amounts in this Negotiation Agreement will require prior approval of the authorized representative of the responsible negotiation agency. Failure to obtain such approval may result in subsequent audit disallowances.

C. FIXED AMOUNTS: The fixed amounts contained in Section I of this agreement are based on 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 costs used as an estimate and the actual costs will be considered in a subsequent agreement.

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County of Santa Barbara - 3 - May 27,2008

D. BILLED COSTS: Charges for the services cited in Section I1 will be billed or cost applied in accordance with the procedures established by the county and recorded on the books of the cost center providing the service. Such charges will be based on the actual allowable costs, as defined by OMB Circular A-87, incurred by the cost center responsible for providing the service. Any differences between the billed allowable costs and the actual allowable costs for a particular accounting period will be considered in a subsequent agreement.

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

F. SPECIAL REMARKS: There are five adjustments in the cost plan. Please include adjustments 1 - 3 when calculating carry-forward in the 20 10-20 1 1 Estimated Cost Allocation Plan. Do not include adjustments 4 & 5 when calculating carry-forward in the 2010-201 1 Estimated Cost Allocation Plan.

SECTION IV: ACCEPTANCE

COUNTY OF SANTA BARBARA

# J G&5- Name

#&d/ 7D,@e ~ p d r M @ ~ , d g f l

L /;7 Z B Qd Date

JOHN CHIANG CALIFORNIA STATE CONTROLLER

b' Michael J. Havey, Chief ' ) Bureau of Payments Division of Accounting and Reporting

Negotiated by Jay La1 Telephone (916) 327-2284

cc: State and Federal Agencies

Attachment

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CostCenter

County of Santa Barbara Schedule A

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2008-2009 Allocated Costs By Cost Plan Unit

11000 BOS 21100 DA 21300 Child 22100 Prob 22200 Prob 23000 Pub J~~..pt~ll~p1 00001 Eq Use Allow 91 1 15,753 21,019 6,927 3,428

00002 Str Use Allow 24,754 146,95 1 128,687 220,132 47,678

12000 Cnty Exec 17,245 66,8 17 35,940 114,631 69,3 88 66,493

13000 Cnty Counsel 59,05 1 16,785 90 1 47,639 2 1,872

52 100 Land Maint 5,969 9,538 26,640 31,131 31,078

6 1 000 Aud-Cont 16,340 1 18,068 85,464 184,3 16 1 17,852 53,491

63300 GS-Fac Svcs 161,838 353,429 555 808,13 1 892,576 242,479

64000 Human Resour 17,140 106,330 106,688 237,055 172,404 72,534

65000 Treasurer 719 6,3 10 1,904 437,2 16 4,366 60,900

Total Allocated 316,380 855,979 248,018 2,022,835 1,529,606 614,150 Roll forward 1) 35,627 (45,044) 597,102 31,253 213,055

Cost w/ Rollforward 3 10,529 891,606 202,974 2,619,937 1,560,858 827,205 Adjustments (40,7 12) (1 18,599) (75,720) (307,965) (78,902)

Proposed Costs 269,8 17 773,006 202,974 2,544,2 17 1,252,894 748,303

CostCenter

00001 Eq Use Allow 36,892 564,2 1 8 00002 Str Use Allow 446,023 2,575 32,280 174,125 12000 Cnty Exec 437 43,584 193,819 232,965 13000 Cnty Counsel 1 9,648 33,498 118,516 163,316- 52 100 Land Maint 92,800 2,356 84 17,246 6 1000 Aud-Cont 20,227 (4,352) 10,897 47,586 263,099 4 19,079 63200 GS-Purchasin 33,944 3,292 198 8,305 40,422 46,265 63300 GS-Fac Svcs 1,650,820 6,981 2,000 2,028 417,015 560,196 64000 Human Resou 92 6 1,388 245,135 357,455 65000 Treasurer 7,244 566 123 1,131 10,342 10,318

Total Allocated 2,25 1,985 2 1,503 90,301 60,437 1,357,602 2,545,185 Rollforward 235,817 (4,178) 18,846 51,798 235,211 (3 18)

Cost W/ Rollforward 2,487,802 17,325 109,146 1 12,236 1,592,813 2,544,868 Adjustments (574,537) (4,226) (50,106) (213,149) (278,986)

Proposed Costs 1,913,265 1 3,099 109,146 62,130 1,379,664 2,265,88 1

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CostCenter

00001 Eq Use Allow 63,691 4,896

00002 Str Use Allow 4 13,593 345,000 I ,823 2,OO 1

12000 Cnty Exec 1 16,249 3,221 178,502 3,897 1,230

13000 Cnty Counsel 96,22 1 36,5 14 2,503 3,048

52 100 Land Maint 886 48,918 373 216

61 000 Aud-Cont 224,985 10,875 458,035 1,872 13,945 9,44 1

63300 GS-Fac Svcs 2,265,728 1,129,839 6,175 7,117

64000 Human Resour 228,862 8,828 480,593 10,912 2,088

65000 Treasurer 5,457

Total Allocated 3,424,38 1 Roll forward 1,014,512

Cost W/ Rollforward 4,43 8,893 Adjustments (691,488)

Proposed Costs 3,747,405

41500 PHD- 41540 PHD- 41814 PHD- Costcenter ~ l ( ( l j ( l 2 E C ~ j 00001 Eq Use Allow 1,073 00002 Str Use Allow 34,113 28,244 1 12,045 1,052,584 12000 Cnty Exec 11,051 8,3 17 167,178 3,489 200,095 13000 Cnty Counsel 2,529 2,899 7,782 1,610 249,997 52 100 Land Maint 2,206 6,192 23,158 39,705 6 1000 Aud-Cont 27,873 75,341 2,243 301,686 10,169 449,167 63200 GS-Purchasin 4,083 9,479 1,557 52,271 54,583 63300 GS-Fac Svcs 45,197 240,696 350,546 55,899 64000 Human Resou 21,594 20,470 1 322,489 5,4 10 554,23 1

65000 Treasurer 789 1,069 3 6 12,440 32 151,810

Total Allocated 149,436 393,781 I 1,620 1,343,422 19,100 2,808,070 Rollfonvard 16,328 40,199 3,816 241,841 62,564

Cost W/ Rollforward 165,764 433,979 15,436 1,585,263 19,100 2,870,634 Adjustments (24,950) (127,183) (1 65,85 1) 20,371

Proposed Costs 140,814 306,796 15,436 1,419,411 19,100 2,891,004

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CostCenter


44001 EJSS 51000 Ag 52371 PLCFD 53100 P&D 53460 990- 53500 P&D- r - - - l I J [ - G J & l 00001 Eq Use Allow 12,156 17,033 282

00002 Str Use Allow 20,9 16 28,793

12000 Cnty Exec 2,77 1 34,204 5,283 55,600 36,099 5,830

13000 Cnty Counsel 1,95 1 7,742 3,743 900,007 50,85 1 (4,156)

52 100 Land Maint 5,153 7,255

6 1000 Aud-Cont 6,499 28,780 353 92,280 33,204 1 5,464

63200 GS-Purchasing 649 12,045 9,199 2,336 80 1

63300 GS-Fac Svcs 84,448 1 15,070 35,240 183

64000 Human Resour 15,003 37,023 96,126 1,319 17,207

65000 Treasurer 233 1,381 2,770 254 588

Total Allocated 27,106 243,849 9,379 I ,324,134 159,302 36,200 Rollforward 10,229 37,5 11 146,782 119,217 (20,299)

Cost W/ Roll forward 37,334 281,360 9,379 1,470,916 278,5 19 15,901 Adjustments (43,115) (47,569) (2,860)

Proposed Costs 37,334 238,246 9,379 1,423,347 275,659 15,90 1

CostCenter

00001 Eq Use Allow 7,666 22,204 20,450 00002 Str Use Allow 18,694 13,892 17,609 6,088 12000 Cnty Exec 23,747 950 10,370 80,855 13,278 13000 Cnty Counsel 36,760 40,088 162,275 57,686 52100 Land Maint 4,019 3,495 4,288 1,532 6 1000 Aud-Cont 58,991 2,548 22,598 167,371 2,358 24,891 63200 GS-Pu~chasin 7,542 2,935 6,146 50,618 22 2,168 63300 GS-Fac Svcs 94,004 59,219 280,882 3,417 28,438 64000 Human Resou 50,798 4,129 41,488 1 16,567 24,388 65000 Treasurer 1,029 94 657 5,072 44 416

Total Allocated 303,248 10,657 220,156 885,536 5,841 179,335 Rollforward (16,237) (665) 72,7 1 0 161,991 4,337 26,912

Cost W/ Rollforward 287,012 9,992 292,866 1,047,527 10,178 206,247 Adjustments (45,7 13) (25,267) (67,8 1 1) (1 1,094)

Proposed Costs 24 1,298 9,992 267,599 979,7 16 10,178 195,152

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County of Santa Barbara OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2008-2009

Allocated Costs By Cost Plan Unit

Schedule A

CostCenter

00001 Eq Use Allow 3,899

00002 Str Use Allow 2,841 2,602

12000 Cnty Exec 20,242 4,358 45,849 8,784 13,217

13000 Cnty Counsel 56,159 17,264 21,061 10,188 80,935

52 100 Land Maint 2,298 715 2,504 933

61 000 Aud-Cont 69,022 8,779 3,098 107,880 28,920 192,802

63300 GS-Fac Svcs 1 12,305 10,018 65,861 9,306 34,188

64000 Human Resour 32,039 4,617 69,744 1 1,959 16,487

65000 Treasurer 1,687

Total Allocated 308,287 Roll forward 45,547

Cost WI Rollforward 353,834 Adjustments (29,325)

Proposed Costs 324,509

CostCenter

00001 Eq Use Allow 197,656 00002 Str Use Allow 172,791 12000 Cnty Exec 3,735 53,419 13000 Cnty Counsel 7,855 15,316 13 1,743 52 100 Land Maint 53,549 6 1000 Aud-Cont 4,095 204 1,380 243 885 1 1 1,963 63200 GS-Purchasin 1,946 649 21,826 63300 GS-Fac Svcs 458,978 64000 Human Resou 23 1 127,565 65000 Treasurer 143 29 159 23 5,006

Total Allocated 6,184 233 10,275 19,294 908 1,334,497 Rollforward (12,468) 42 4,736 2 1,406 634 135,987

Cost wl Rollfonvard (6,283) 275 15,OI 1 40,699 1,542 1,470,484 Adjustments (157,459)

Proposed Costs (6,283) 275 15,011 40,699 1,542 I ,3 13,024

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CostCenter

00001 Eq Use Allow 17,246

00002 Str Use Allow 39,044 3,305 6,877

12000 Cnty Exec 10,606 4,813 1,655 4,72 1 6,270

13000 Cnty Counsel 19,168 (902) 1 1,493 45,896

52 100 Land Maint 5,842 2,3 16 (153)

6 1000 Aud-Cont 18,963 1,215 20,186 8,592 19,910 35,034

63300 GS-Fac Svcs 1 19,697 49,997 94,623

64000 Human Resour 37,258 12,614 5,649 14,018 12,679

65000 Treasurer 645 I 19,905 174 797 2,030

Total Allocated 273,237 3 15 73,709 64,846 102,745 178,407 Rollforward (1,392) 3,175 (45,4 17) (38,060) 29,466 62,745

Cost W/ Rollforward 27 1,845 3,490 28,292 26,786 132,2 1 1 241,152 Adjustments (34,553) (9,949) (23,009)

Proposed Costs 237,292 3,490 28,292 26,786 122,262 218,143

Costcenter 1 ( 1 Unemp SI 1 1 Dent S1 1 / Library / I Retirement I I LAFCO / 0000 1 Eq Use Allow 00002 Str Use Allow 11,738 6,43 1 12000 Cnty Exec 15,588 13000 Cnty Counsel 598 5,4 18 52 100 Land Maint 4,209 11,399 6 1 000 Aud-Cont 37,483 110 1,706 7,237 30,599 63200 GS-Purchasin 16,311 3 89 5,189 3,010 63300 GS-Fac Svcs 96,403 79,240 64000 Human Resou 30,848 1,663 1,334 7,468 65000 Treasurer 1,808 6,165 994 4,528 186

Total Allocated 214,985 2,163 9,205 1 10,489 5 1,024 2,072 Rollforward (57,539) 1,513 (8,08 1) (30,564) 7,595 (3,233)

Cost wl Rollforward 1 57,446 3,676 1,123 79,925 58,619 (1,160) Adjustments (28,028) (21,393)

Proposed Costs 129,417 3,676 1,123 58,532 58,619 (1,160)

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CostCenter



West San Prop 10

0000 1 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec 47,639

13000 Cnty Counsel 807 (34,O 10) 7,329 (5,5 17) (1,817)

52 100 Land Maint

6 1 000 Aud-Cont 6,008 12,32 1 19,192 5,864 30,412 28,397

63200 GS-Purchasing 2,62 1 8,849 14,943

63300 GS-Fac Svcs 1,767 6,782

64000 Human Resow 3,123 14,750

65000 Treaswer 352 799 1,730 176 1,903 1,534

Total Allocated 6,360 13,926 (I 0,467) 13,369 40,537 1 12,228 Rollforward (6,585) 2,325 (43,822) 8,700 (14,3 15) 58,678

Cost W/ Rollforward (225) 16,25 1 (54,290) 22,069 26,222 170,907 Adjustments (6,360) (1 1)

Proposed Costs (6,585) 16,25 1 (54,290) 22,069 26,211 170,907

v/W9PPOfb.TjySubCofalyRiUadjpq CostCenter

00001 Eq Use Allow 57,109 2,299 1,076,808 1,076,808 00002 Str Use Allow 298,93 1 3,863,159 3,863,159 12000 Cnty Exec 94,685 139,988 2,279,105 1,309,153 3,588,258 13000 Cnty Counsel 41,012 2,557,080 3,244,411 146,061 5,947,552 52 100 Land Maint 8 84 448,735 9,645,502 10,094,238 6 1000 Aud-Cont 68,963 1,070,8 19 5,33 1,399 104,945 1,029,097 6,465,442 63200 GS-Purchasin 12,357 45,23 1 796,606 796,606 63300 GS-Fac Svcs (298,537) 10,740,773 2,756,686 17,813 13,515,272 64000 Human Resou 33,569 (17,993) 3,796,202 203,372 35,378 4,034,95 1 65000 Treasurer 1,608 181,542 I,] 10,257 4,525,245 5,635,503

Total Allocated 268,292 I ,464,175 32,000,125 6,309,414 16,708,250 55,OI 7,789 Rollforward 238,106 (372,246) 3,858,783 3,858,783

Cost w/ Rollforward 506,398 1,091,929 35,858,907 6,309,414 16,708,250 58,876,571 Adjustments (3,711) (3,761,864) (3,761,864)

Proposed Costs 506,398 1,088,218 32,097,043 6,309,414 16,708,250 55,114,707

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OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2008-2009County of Santa Barbara

Rollforward Differences

Actual Cost w/ Rollfwrd

Adjustments

Proposed for Following Yr

Fixed Costs Proposed

Final Costs Fiscal 06-07

Fixed Costs Fiscal 06-07

Schedule B04-Apr-08

11000 BOS 316,380 310,529 (40,712) 269,817322,231 (5,851)21100 DA 855,979 891,606 (118,599) 773,006820,352 35,62721300 Child Supt Srvc 248,018 202,974 202,974293,062 (45,044)22100 Prob Svcs 2,022,835 2,619,937 (75,720) 2,544,2171,425,732 597,10222200 Prob Inst 1,529,606 1,560,858 (307,965) 1,252,8941,498,353 31,25323000 Pub Defend 614,150 827,205 (78,902) 748,303401,095 213,05525000 Court Ops 2,251,985 2,487,802 (574,537) 1,913,2652,016,168 235,81725001 Grand Jury 21,503 17,325 (4,226) 13,09925,681 (4,178)25002 Ct 0069 Svs 90,301 109,146 109,14671,455 18,84625003 Ct 5901 Svs 60,437 112,236 (50,106) 62,1308,639 51,79831100 Fire 1,357,602 1,592,813 (213,149) 1,379,6641,122,391 235,21132100 Sher-Coroner 2,545,185 2,544,868 (278,986) 2,265,8812,545,503 (318)32200 Sher-Custody 3,424,381 4,438,893 (691,488) 3,747,4052,409,870 1,014,51232230 Inmate Welfare 23,977 20,419 20,41927,534 (3,557)41100 PHD 2,906,554 3,204,372 (422,270) 2,782,1022,608,737 297,81841201 PHD-CHIP 5,381 9,706 9,7061,056 4,32541212 PHD-EMS 42,724 46,682 (690) 45,99238,766 3,95841400 PHD-HS 25,738 22,460 (2,879) 19,58129,017 (3,279)41500 PHD-EHS 149,436 165,764 (24,950) 140,814133,108 16,32841540 PHD-AS 393,781 433,979 (127,183) 306,796353,582 40,19941814 PHD-TSAC 11,620 15,436 15,4367,804 3,81643000 ADMHS 1,343,422 1,585,263 (165,851) 1,419,4111,101,581 241,84143100 MH Services Act 19,100 19,100 19,10044000 Soc Svcs 2,808,070 2,870,634 20,371 2,891,0042,745,506 62,56444001 IHSS 27,106 37,334 37,33416,877 10,22951000 Ag Comm 243,849 281,360 (43,115) 238,246206,338 37,51152371 PLCFD 9,379 9,379 9,37953100 P&D 1,324,134 1,470,916 (47,569) 1,423,3471,177,353 146,78253460 990-RDA IV 159,302 278,519 (2,860) 275,65940,086 119,21753500 P&D-Energy 36,200 15,901 15,90156,499 (20,299)53600 P&D-B&S 303,248 287,012 (45,713) 241,298319,485 (16,237)53641 P&D-Oil 10,657 9,992 9,99211,322 (665)54100 PW-Admin 220,156 292,866 (25,267) 267,599147,445 72,71054210 PW-Roads 885,536 1,047,527 (67,811) 979,716723,546 161,99154221 GS-Airports 5,841 10,178 10,1781,504 4,33754300 PW-Surveyor 179,335 206,247 (11,094) 195,152152,424 26,91254410 PW-Flood 308,287 353,834 (29,325) 324,509262,740 45,54754471 PW-Water 57,147 69,064 (4,737) 64,32745,230 11,91754478 PW-Proj Clnwtr 6,067 5,414 5,4146,720 (653)54500 PW-SWM 352,648 400,817 (31,458) 369,359304,479 48,16954560 PW-Lag San 83,874 90,150 (4,389) 85,76077,599 6,27555000 HCD 356,185 577,997 (6,213) 571,785134,372 221,81255200 HCD-AH 6,184 (6,283) (6,283)18,652 (12,468)

15


Rollforward Differences

Actual Cost w/ Rollfwrd

Adjustments

Proposed for Following Yr

Fixed Costs Proposed

Final Costs Fiscal 06-07

Fixed Costs Fiscal 06-07

Schedule B04-Apr-08

55210 HCD-Collaterial 233 275 275191 4255300 HCD-Home Prog 10,275 15,011 15,0115,540 4,73655400 HCD-OCFD 19,294 40,699 40,699(2,112) 21,40655500 HCD-RDA IV Hsg 908 1,542 1,542275 63462000 Clk-Rec-Assr 1,334,497 1,470,484 (157,459) 1,313,0241,198,510 135,98763100 GS-Admin 273,237 271,845 (34,553) 237,292274,630 (1,392)63410 GS-Med Mal 315 3,490 3,490(2,861) 3,17563420 GS-Work Comp 73,709 28,292 28,292119,126 (45,417)63430 GS-Liability 64,846 26,786 26,786102,906 (38,060)63500 GS-Comm 102,745 132,211 (9,949) 122,26273,279 29,46663600 GS-Veh Ops 178,407 241,152 (23,009) 218,143115,661 62,74563700 GS-ITS 214,985 157,446 (28,028) 129,417272,524 (57,539)64332 HR-Unemp SI 2,163 3,676 3,676650 1,51364333 HR-Dent SI 9,205 1,123 1,12317,286 (8,081)80100 Law Library 110,489 79,925 (21,393) 58,532141,053 (30,564)81000 SBC Retirement 51,024 58,619 58,61943,429 7,59581500 LAFCO 2,072 (1,160) (1,160)5,305 (3,233)84000 Goleta West San 6,360 (225) (6,360) (6,585)12,945 (6,585)85100 IVRPD 13,926 16,251 16,25111,602 2,32586100 SBCAG (10,467) (54,290) (54,290)33,355 (43,822)86400 SBCAG TDM 13,369 22,069 22,0694,669 8,70087100 APCD 40,537 26,222 (11) 26,21154,851 (14,315)90901 990 Prop 10 112,228 170,907 170,90753,550 58,67899000 Dept 990 268,292 506,398 506,39830,187 238,10699999 Other 1,464,175 1,091,929 (3,711) 1,088,2181,836,422 (372,246)

32,000,125Subtotal 28,112,863 3,858,783 35,858,907 (3,761,864) 32,097,043Direct Billed 6,309,414 6,309,414Unallocated 16,708,250 16,708,250

55,017,789Total 55,114,707

16

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2008-2009


Total Allocated 00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint

Detail of Allocated Costs

Schedule C04-Apr-08

(1,263,135)00001 Eq Use Allow(4,079,900)00002 Str Use Allow

1,659 14,946 (3,753,181) 69,977 6,18712000 Cnty Exec1,673 12,776 28,525 (6,531,284) 4,39813000 Cnty Counsel

68,817 45,419 47,678 17,547 (10,186,515)52100 Land Maint64,778 20,668 27,302 76,882 6,54061000 Aud-Cont

509 1,404 2,911 736 50363200 GS-Purchasing26,001 73,702 18,549 47,810 53,51063300 GS-Fac Svcs12,308 27,548 21,016 192,356 15,18164000 Human Resources10,582 20,277 18,941 178,424 5,95865000 Treasurer

316,380 911 24,754 17,245 59,051 5,96911000 BOS855,979 15,753 146,951 66,817 16,785 9,53821100 DA248,018 35,940 90121300 Child Supt Srvc

2,022,835 21,019 128,687 114,631 47,639 26,64022100 Prob Svcs1,529,606 6,927 220,132 69,388 31,13122200 Prob Inst

614,150 3,428 47,678 66,493 21,872 31,07823000 Pub Defend2,251,985 446,023 1 92,80025000 Court Ops

21,503 2,575 437 9,648 2,35625001 Grand Jury90,301 43,584 33,49825002 Ct 0069 Svs60,43725003 Ct 5901 Svs

1,357,602 36,892 32,280 193,819 118,516 8431100 Fire2,545,185 564,218 174,125 232,965 163,316 17,24632100 Sher-Coroner3,424,381 63,691 413,593 116,249 96,221 88632200 Sher-Custody

23,977 3,22132230 Inmate Welfare2,906,554 4,896 345,000 178,502 36,514 48,91841100 PHD

5,38141201 PHD-CHIP42,724 1,823 3,897 2,503 37341212 PHD-EMS25,738 2,001 1,230 3,048 21641400 PHD-HS

149,436 34,113 11,051 2,529 2,20641500 PHD-EHS393,781 1,073 28,244 8,317 2,899 6,19241540 PHD-AS

11,620 7,78241814 PHD-TSAC1,343,422 112,045 167,178 1,610 23,15843000 ADMHS

19,100 3,48943100 MH Services Act2,808,070 1,052,584 200,095 249,997 39,70544000 Soc Svcs

27,106 2,771 1,95144001 IHSS243,849 12,156 20,916 34,204 7,742 5,15351000 Ag Comm

9,379 5,283 3,74352371 PLCFD1,324,134 17,033 28,793 55,600 900,007 7,25553100 P&D

159,302 36,099 50,85153460 990-RDA IV36,200 282 5,830 (4,156)53500 P&D-Energy

303,248 7,666 18,694 23,747 36,760 4,01953600 P&D-B&S10,657 95053641 P&D-Oil

220,156 22,204 13,892 10,370 40,088 3,49554100 PW-Admin

17



Total Allocated 00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint


Schedule C04-Apr-08

885,536 17,609 80,855 162,275 4,28854210 PW-Roads5,84154221 GS-Airports

179,335 20,450 6,088 13,278 57,686 1,53254300 PW-Surveyor308,287 20,242 56,159 2,29854410 PW-Flood

57,147 2,841 4,358 17,264 71554471 PW-Water6,06754478 PW-Proj Clnwtr

352,648 45,849 21,061 2,50454500 PW-SWM83,874 8,784 10,18854560 PW-Lag San

356,185 3,899 2,602 13,217 80,935 93355000 HCD6,18455200 HCD-AH

23355210 HCD-Collaterial10,275 7,85555300 HCD-Home Prog19,294 3,735 15,31655400 HCD-OCFD

90855500 HCD-RDA IV Hsg1,334,497 197,656 172,791 53,419 131,743 53,54962000 Clk-Rec-Assr

273,237 17,246 39,044 10,606 19,168 5,84263100 GS-Admin315 (902)63410 GS-Med Mal

73,709 4,813 11,49363420 GS-Work Comp64,846 1,655 45,89663430 GS-Liability

102,745 3,305 4,721 2,31663500 GS-Comm178,407 6,877 6,270 (153)63600 GS-Veh Ops214,985 11,738 15,588 598 4,20963700 GS-ITS

2,16364332 HR-Unemp SI9,20564333 HR-Dent SI

110,489 6,431 11,39980100 Law Library51,024 5,41881000 SBC Retirement

2,072 (4,192)81500 LAFCO6,36084000 Goleta West San

13,926 80785100 IVRPD(10,467) (34,010)86100 SBCAG13,369 7,32986400 SBCAG TDM40,537 (5,517)87100 APCD

112,228 47,639 (1,817)90901 990 Prop 10268,292 57,109 94,68599000 Dept 990

1,464,175 2,299 298,931 139,988 41,012 88499999 Other6,309,414 3,244,411Direct Billed

16,708,250 1,309,153 146,061 9,645,502Unallocated

55,017,789Total 0 0 0 0 0

18



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resources

65000 Treasurer


Schedule C04-Apr-08

(1,263,135)00001 Eq Use Allow(4,079,900)00002 Str Use Allow

1,659 14,946 (3,753,181) 69,977 6,18712000 Cnty Exec1,673 12,776 28,525 (6,531,284) 4,39813000 Cnty Counsel

68,817 45,419 47,678 17,547 (10,186,515)52100 Land Maint64,778 20,668 27,302 76,882 6,54061000 Aud-Cont

509 1,404 2,911 736 50363200 GS-Purchasing26,001 73,702 18,549 47,810 53,51063300 GS-Fac Svcs12,308 27,548 21,016 192,356 15,18164000 Human Resources10,582 20,277 18,941 178,424 5,95865000 Treasurer

316,380 911 24,754 17,245 59,051 5,96911000 BOS855,979 15,753 146,951 66,817 16,785 9,53821100 DA248,018 35,940 90121300 Child Supt Srvc

2,022,835 21,019 128,687 114,631 47,639 26,64022100 Prob Svcs1,529,606 6,927 220,132 69,388 31,13122200 Prob Inst

614,150 3,428 47,678 66,493 21,872 31,07823000 Pub Defend2,251,985 446,023 1 92,80025000 Court Ops

21,503 2,575 437 9,648 2,35625001 Grand Jury90,301 43,584 33,49825002 Ct 0069 Svs60,43725003 Ct 5901 Svs

1,357,602 36,892 32,280 193,819 118,516 8431100 Fire2,545,185 564,218 174,125 232,965 163,316 17,24632100 Sher-Coroner3,424,381 63,691 413,593 116,249 96,221 88632200 Sher-Custody

23,977 3,22132230 Inmate Welfare2,906,554 4,896 345,000 178,502 36,514 48,91841100 PHD

5,38141201 PHD-CHIP42,724 1,823 3,897 2,503 37341212 PHD-EMS25,738 2,001 1,230 3,048 21641400 PHD-HS

149,436 34,113 11,051 2,529 2,20641500 PHD-EHS393,781 1,073 28,244 8,317 2,899 6,19241540 PHD-AS

11,620 7,78241814 PHD-TSAC1,343,422 112,045 167,178 1,610 23,15843000 ADMHS

19,100 3,48943100 MH Services Act2,808,070 1,052,584 200,095 249,997 39,70544000 Soc Svcs

27,106 2,771 1,95144001 IHSS243,849 12,156 20,916 34,204 7,742 5,15351000 Ag Comm

9,379 5,283 3,74352371 PLCFD1,324,134 17,033 28,793 55,600 900,007 7,25553100 P&D

159,302 36,099 50,85153460 990-RDA IV36,200 282 5,830 (4,156)53500 P&D-Energy

303,248 7,666 18,694 23,747 36,760 4,01953600 P&D-B&S10,657 95053641 P&D-Oil

220,156 22,204 13,892 10,370 40,088 3,49554100 PW-Admin

19



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C04-Apr-08

885,536 17,609 80,855 162,275 4,28854210 PW-Roads5,84154221 GS-Airports

179,335 20,450 6,088 13,278 57,686 1,53254300 PW-Surveyor308,287 20,242 56,159 2,29854410 PW-Flood

57,147 2,841 4,358 17,264 71554471 PW-Water6,06754478 PW-Proj Clnwtr

352,648 45,849 21,061 2,50454500 PW-SWM83,874 8,784 10,18854560 PW-Lag San

356,185 3,899 2,602 13,217 80,935 93355000 HCD6,18455200 HCD-AH

23355210 HCD-Collaterial10,275 7,85555300 HCD-Home Prog19,294 3,735 15,31655400 HCD-OCFD

90855500 HCD-RDA IV Hsg1,334,497 197,656 172,791 53,419 131,743 53,54962000 Clk-Rec-Assr

273,237 17,246 39,044 10,606 19,168 5,84263100 GS-Admin315 (902)63410 GS-Med Mal

73,709 4,813 11,49363420 GS-Work Comp64,846 1,655 45,89663430 GS-Liability

102,745 3,305 4,721 2,31663500 GS-Comm178,407 6,877 6,270 (153)63600 GS-Veh Ops214,985 11,738 15,588 598 4,20963700 GS-ITS

2,16364332 HR-Unemp SI9,20564333 HR-Dent SI

110,489 6,431 11,39980100 Law Library51,024 5,41881000 SBC Retirement

2,072 (4,192)81500 LAFCO6,36084000 Goleta West San

13,926 80785100 IVRPD(10,467) (34,010)86100 SBCAG13,369 7,32986400 SBCAG TDM40,537 (5,517)87100 APCD

112,228 47,639 (1,817)90901 990 Prop 10268,292 57,109 94,68599000 Dept 990

1,464,175 2,299 298,931 139,988 41,012 88499999 Other6,309,414 3,244,411Direct Billed

16,708,250 1,309,153 146,061 9,645,502Unallocated

55,017,789Total 0 0 0 0 0

20


Total Expenditures

Deductions and Cost Adjustments

Total Allocated

Summary of Allocated Costs

Schedule D04-Apr-08

00001 Eq Use Allow 1,263,13500002 Str Use Allow 4,079,90012000 Cnty Exec 27,4523,423,61413000 Cnty Counsel (16,172)6,291,96052100 Land Maint (182,744)9,181,85361000 Aud-Cont (80,418)6,564,02563200 GS-Purchasing (1,706)892,63563300 GS-Fac Svcs (965,061)15,381,41564000 Human Resources (12,405)3,986,97965000 Treasurer (184,064)5,367,39011000 BOS 316,38021100 DA 855,97921300 Child Supt Srvc 248,01822100 Prob Svcs 2,022,83522200 Prob Inst 1,529,60623000 Pub Defend 614,15025000 Court Ops 2,251,98525001 Grand Jury 21,50325002 Ct 0069 Svs 90,30125003 Ct 5901 Svs 60,43731100 Fire 1,357,60232100 Sher-Coroner 2,545,18532200 Sher-Custody 3,424,38132230 Inmate Welfare 23,97741100 PHD 2,906,55441201 PHD-CHIP 5,38141212 PHD-EMS 42,72441400 PHD-HS 25,73841500 PHD-EHS 149,43641540 PHD-AS 393,78141814 PHD-TSAC 11,62043000 ADMHS 1,343,42243100 MH Services Act 19,10044000 Soc Svcs 2,808,07044001 IHSS 27,10651000 Ag Comm 243,84952371 PLCFD 9,37953100 P&D 1,324,13453460 990-RDA IV 159,30253500 P&D-Energy 36,20053600 P&D-B&S 303,24853641 P&D-Oil 10,65754100 PW-Admin 220,15654210 PW-Roads 885,536

21


Total Expenditures

Deductions and Cost Adjustments

Total Allocated

Summary of Allocated Costs

Schedule D04-Apr-08

54221 GS-Airports 5,84154300 PW-Surveyor 179,33554410 PW-Flood 308,28754471 PW-Water 57,14754478 PW-Proj Clnwtr 6,06754500 PW-SWM 352,64854560 PW-Lag San 83,87455000 HCD 356,18555200 HCD-AH 6,18455210 HCD-Collaterial 23355300 HCD-Home Prog 10,27555400 HCD-OCFD 19,29455500 HCD-RDA IV Hsg 90862000 Clk-Rec-Assr 1,334,49763100 GS-Admin 273,23763410 GS-Med Mal 31563420 GS-Work Comp 73,70963430 GS-Liability 64,84663500 GS-Comm 102,74563600 GS-Veh Ops 178,40763700 GS-ITS 214,98564332 HR-Unemp SI 2,16364333 HR-Dent SI 9,20580100 Law Library 110,48981000 SBC Retirement 51,02481500 LAFCO 2,07284000 Goleta West San 6,36085100 IVRPD 13,92686100 SBCAG (10,467)86400 SBCAG TDM 13,36987100 APCD 40,53790901 990 Prop 10 112,22899000 Dept 990 268,29299999 Other 1,464,175Direct Billed 6,309,414Unallocated 16,708,250

56,432,907 55,017,789(1,415,118)Total

22

Department and Function Basis of Allocation Source

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2008-2009Summary of Allocation Basis

County of Santa Barbara Schedule E04-Apr-08

00001 Equipment Use Allowance02 Equipment Use Allowance Value of Fixed Assets in system; 6.67% Capital Asset Mgmt System03 Depreciation - Computers, 3 Value of Fixed Assets in system; 3 yr SL Capital Asset Mgmt System04 Depreciation - Computers, 5 Value of Fixed Assets in system; 5 yr SL Capital Asset Mgmt System

00002 Structure Use Allowance02 Structure Use Allowance Square feet occupied per bldg costs G/S Bldg Square Footage Databa03 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa04 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa05 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa

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

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

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

61000 Auditor-Controller01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger03 Financial Reporting Cost Plan Unit Salaries & Benefits-County on 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 on 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

23

Department and Function Basis of Allocation Source

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2008-2009Summary of Allocation Basis

County of Santa Barbara Schedule E04-Apr-08

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 Re99 General Government Not Allocated

63300 General Services-Facilities Services01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger02 Building Maintenance Square feet occupied per bldg maint costs G/S Bldg Square Footage Databa03 Building Utilities Square feet occupied per bldg utility costs G/S Bldg Square Footage Databa04 Direct Identify - Bldg Charg 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

24

Cost Center Function Roll-Forward

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2008-2009Adjustments Breakout for Roll-Forward

County of Santa Barbara Schedule F

Cost Plan Unit Adjustment

04-Apr-08

ADJUSTMENT 1The state court fund ceased to use the County's financial accounting system at the end of fiscal year 06-07; this adjustment reduces the use-year portion of the financial accounting and customer support allocation to zero.

61000 Aud-Cont 02 Direct Identify 25000 (1,755) IncludeCourt Ops61000 Aud-Cont 02 Direct Identify 25003 (112) IncludeCt 5901 Svs61000 Aud-Cont 05 Financial Accounting 25000 (15,733) IncludeCourt Ops61000 Aud-Cont 05 Financial Accounting 25003 (47,250) IncludeCt 5901 Svs61000 Aud-Cont 06 Customer Support 25000 (2,739) IncludeCourt Ops61000 Aud-Cont 06 Customer Support 25003 (224) IncludeCt 5901 Svs63200 GS-Purchasing 03 Mail Courier 25000 (18,502) IncludeCourt Ops63200 GS-Purchasing 07 Procurement 25000 (15,441) IncludeCourt Ops64000 Human Resources 10 Employee University 25000 (926) IncludeCourt Ops64000 Human Resources 10 Employee University 25003 (1,388) IncludeCt 5901 Svs65000 Treasurer 05 Bank Charges 25000 (7,244) IncludeCourt Ops65000 Treasurer 05 Bank Charges 25003 (1,132) IncludeCt 5901 Svs

(112,447)Total Adjustment 1

ADJUSTMENT 2Beginning fiscal year 07-08, the County will establish an Internal Service Fund for charging out utility costs (electric, gas, water/sewer, trash) to departments/funds. This adjustment reduces the utilities use-year allocation to zero.

63300 GS-Fac Svcs 03 Building Utilities 11000 (40,712) IncludeBOS63300 GS-Fac Svcs 03 Building Utilities 21100 (118,599) IncludeDA63300 GS-Fac Svcs 03 Building Utilities 22100 (116,698) IncludeProb Svcs63300 GS-Fac Svcs 03 Building Utilities 22200 (307,965) IncludeProb Inst63300 GS-Fac Svcs 03 Building Utilities 23000 (78,902) IncludePub Defend63300 GS-Fac Svcs 03 Building Utilities 25000 (512,196) IncludeCourt Ops63300 GS-Fac Svcs 03 Building Utilities 25001 (4,226) IncludeGrand Jury63300 GS-Fac Svcs 03 Building Utilities 31100 (213,149) IncludeFire63300 GS-Fac Svcs 03 Building Utilities 32100 (278,986) IncludeSher-Coroner63300 GS-Fac Svcs 03 Building Utilities 32200 (691,488) IncludeSher-Custody63300 GS-Fac Svcs 03 Building Utilities 41100 (422,270) IncludePHD63300 GS-Fac Svcs 03 Building Utilities 41212 (690) IncludePHD-EMS63300 GS-Fac Svcs 03 Building Utilities 41400 (2,879) IncludePHD-HS63300 GS-Fac Svcs 03 Building Utilities 41500 (24,950) IncludePHD-EHS63300 GS-Fac Svcs 03 Building Utilities 41540 (127,183) IncludePHD-AS63300 GS-Fac Svcs 03 Building Utilities 43000 (165,851) IncludeADMHS63300 GS-Fac Svcs 03 Building Utilities 44000 (20,607) IncludeSoc Svcs63300 GS-Fac Svcs 03 Building Utilities 51000 (43,115) IncludeAg Comm

25





04-Apr-08

63300 GS-Fac Svcs 03 Building Utilities 53100 (47,569) IncludeP&D63300 GS-Fac Svcs 03 Building Utilities 53600 (45,713) IncludeP&D-B&S63300 GS-Fac Svcs 03 Building Utilities 54100 (25,267) IncludePW-Admin63300 GS-Fac Svcs 03 Building Utilities 54210 (67,811) IncludePW-Roads63300 GS-Fac Svcs 03 Building Utilities 54300 (11,094) IncludePW-Surveyor63300 GS-Fac Svcs 03 Building Utilities 54410 (29,325) IncludePW-Flood63300 GS-Fac Svcs 03 Building Utilities 54471 (4,737) IncludePW-Water63300 GS-Fac Svcs 03 Building Utilities 54500 (31,458) IncludePW-SWM63300 GS-Fac Svcs 03 Building Utilities 54560 (4,389) IncludePW-Lag San63300 GS-Fac Svcs 03 Building Utilities 55000 (6,213) IncludeHCD63300 GS-Fac Svcs 03 Building Utilities 62000 (157,459) IncludeClk-Rec-Assr63300 GS-Fac Svcs 03 Building Utilities 63100 (34,553) IncludeGS-Admin63300 GS-Fac Svcs 03 Building Utilities 63500 (9,949) IncludeGS-Comm63300 GS-Fac Svcs 03 Building Utilities 63600 (23,009) IncludeGS-Veh Ops63300 GS-Fac Svcs 03 Building Utilities 63700 (28,028) IncludeGS-ITS63300 GS-Fac Svcs 03 Building Utilities 80100 (21,393) IncludeLaw Library63300 GS-Fac Svcs 03 Building Utilities 87100 (11) IncludeAPCD63300 GS-Fac Svcs 03 Building Utilities 99999 (3,711) IncludeOther

(3,722,154)Total Adjustment 2

ADJUSTMENT 3The Goleta West Sanitary District fund withdrew from the County's Treasury in mid-2006/07. This adjustment reduces their use-year allocations to zero.

61000 Aud-Cont 05 Financial Accounting 84000 (5,969) IncludeGoleta West San61000 Aud-Cont 06 Customer Support 84000 (39) IncludeGoleta West San65000 Treasurer 05 Bank Charges 84000 (352) IncludeGoleta West San


ADJUSTMENT 4During fiscal year 2006-07, the Treasurer’s Office provided systems support to Probation for general collections and Social Services for the CALWIN system. A cost adjustment reduced the central collections cost by the cost associated with the systems support services to these departments. This adjustment allocates these systems support cost to Probation and Social Services.

65000 Treasurer 03 Central Collections 22100 40,978 Do not includeProb Svcs65000 Treasurer 03 Central Collections 44000 40,978 Do not includeSoc Svcs

81,956Total Adjustment 4

26





04-Apr-08

ADJUSTMENT 5During the preparation of the Cost Allocation Plan for use in 2007/08, $2,860 paid by IVRDA to General Services for a special project was inadvertently excluded from the direct bills that reduced the cost of the project. This adjustment reduces the cost allocation by the amount that has already been paid by IVRDA to General Services.

63300 GS-Fac Svcs 06 Special Projects 53460 (2,860) Do not include990-RDA IV


(3,761,864)TOTAL ALL ADJUSTMENTS

27


28



EQUIPMENT USE

ALLOCATION DETAIL

29


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 $ 20,351,168 Excluded Costs (5,843,930) Adjusted Cost Base 14,507,238

Use Allowance $ 967,632

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 $ 1,673,263 Excluded Cost (195,752) Adjusted Cost Base 1,477,511

Depreciation $ 295,502

30

Costs to be allocated for 00001 Equipment Use Allowance


County of Santa Barbara Schedule 01.200

First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Equipment Use Allowance 967,633 967,633Depreciation - Computers, 5 yr 295,502 295,502

1,263,135 0 1,263,135Total Departmental Expenditures

1,263,135 0 1,263,135Total to be Allocated

31

Functional Costs for 00001 Equipment Use Allowance



Total Equipment Use Allowance

Depreciation - Computers, 5 yr

04-Apr-08

Departmental Expenditures:Equipment Use Allowance 967,633 967,633Depreciation - Computers, 5 y 295,502 295,502

1,263,135 967,633 295,502Total Expenditures

32

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

04-Apr-08

12000 Cnty Exec 24,870 1,659 1,6590.171% 1,65913000 Cnty Counsel 25,087 1,673 1,6730.173% 1,67352100 Land Maint 1,031,744 68,817 68,8177.112% 68,81761000 Aud-Cont 496,725 33,132 33,1323.424% 33,13263200 GS-Purchasing 7,629 509 5090.053% 50963300 GS-Fac Svcs 389,819 26,001 26,0012.687% 26,00164000 Human Resource 184,530 12,308 12,3081.272% 12,30865000 Treasurer 64,788 4,321 4,3210.447% 4,321

2,225,192 148,420 148,42015.338% 148,420Cost Center Subtotal

11000 BOS 13,658 911 9110.094% 91121100 DA 146,315 9,759 9,7591.009% 9,75922100 Prob Svcs 250,233 16,691 16,6911.725% 16,69122200 Prob Inst 103,859 6,927 6,9270.716% 6,92723000 Pub Defend 51,388 3,428 3,4280.354% 3,42831100 Fire 467,640 31,192 31,1923.223% 31,19232100 Sher-Coroner 7,228,706 482,155 482,15549.828% 482,15532200 Sher-Custody 954,883 63,691 63,6916.582% 63,69141100 PHD 73,399 4,896 4,8960.506% 4,89641540 PHD-AS 16,089 1,073 1,0730.111% 1,07351000 Ag Comm 147,494 9,838 9,8381.017% 9,83853100 P&D 56,128 3,744 3,7440.387% 3,74453600 P&D-B&S 49,065 3,273 3,2730.338% 3,27354100 PW-Admin 84,451 5,633 5,6330.582% 5,63354300 PW-Surveyor 243,731 16,257 16,2571.680% 16,25755000 HCD 58,458 3,899 3,8990.403% 3,89962000 Clk-Rec-Assr 1,966,546 131,169 131,16913.556% 131,16963100 GS-Admin 211,964 14,138 14,1381.461% 14,13899000 Dept 990 123,573 8,242 8,2420.852% 8,24299999 Other 34,464 2,299 2,2990.238% 2,299

14,507,238 967,633 967,633100.000% 967,633Subtotal

Direct Billed

14,507,238 967,633 967,633100.000% 967,633Total Allocated

Allocation Basis: Source:

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

33

00001 Equipment Use Allowance



Detail Allocation for 04 Depreciation - Computers, 5 yr


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

61000 Aud-Cont 158,233 31,647 31,64710.709% 31,64765000 Treasurer 31,302 6,260 6,2602.119% 6,260

189,535 37,907 37,90712.828% 37,907Cost Center Subtotal

21100 DA 29,968 5,994 5,9942.028% 5,99422100 Prob Svcs 21,643 4,329 4,3291.465% 4,32931100 Fire 28,500 5,700 5,7001.929% 5,70032100 Sher-Coroner 410,316 82,063 82,06327.771% 82,06351000 Ag Comm 11,589 2,318 2,3180.784% 2,31853100 P&D 66,446 13,289 13,2894.497% 13,28953500 P&D-Energy 1,412 282 2820.096% 28253600 P&D-B&S 21,965 4,393 4,3931.487% 4,39354100 PW-Admin 82,858 16,572 16,5725.608% 16,57254300 PW-Surveyor 20,967 4,193 4,1931.419% 4,19362000 Clk-Rec-Assr 332,439 66,488 66,48822.500% 66,48863100 GS-Admin 15,540 3,108 3,1081.052% 3,10899000 Dept 990 244,335 48,867 48,86716.537% 48,867

1,477,511 295,502 295,502100.000% 295,502Subtotal

Direct Billed

1,477,511 295,502 295,502100.000% 295,502Total Allocated


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

34



Total Equipment Use Allowance

Depreciation - Computers, 5 yr

Allocation Summary for 00001 Equipment Use Allowance

04-Apr-08

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

15,753 9,759 5,99421100 DA21,019 16,691 4,32922100 Prob Svcs

6,927 6,92722200 Prob Inst3,428 3,42823000 Pub Defend

36,892 31,192 5,70031100 Fire564,218 482,155 82,06332100 Sher-Coroner

63,691 63,69132200 Sher-Custody4,896 4,89641100 PHD1,073 1,07341540 PHD-AS

12,156 9,838 2,31851000 Ag Comm68,817 68,81752100 Land Maint17,033 3,744 13,28953100 P&D

282 28253500 P&D-Energy7,666 3,273 4,39353600 P&D-B&S

22,204 5,633 16,57254100 PW-Admin20,450 16,257 4,19354300 PW-Surveyor

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

197,656 131,169 66,48862000 Clk-Rec-Assr17,246 14,138 3,10863100 GS-Admin

509 50963200 GS-Purchasing26,001 26,00163300 GS-Fac Svcs12,308 12,30864000 Human Resources10,582 4,321 6,26065000 Treasurer57,109 8,242 48,86799000 Dept 990

2,299 2,29999999 Other

1,263,135Total Allocated 967,633 295,502

35


36



STRUCTURE USE

ALLOCATION DETAIL

37


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.

38

Costs to be allocated for 00002 Structure Use Allowance



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Structure Use Allowance 2,748,051 2,748,051Bettervia Rental Rate 480,158 480,158Social Services Main Rental Rate 486,128 486,128Casa Nueva Rental Rate 365,563 365,563

4,079,900 0 4,079,900Total Departmental Expenditures

4,079,900 0 4,079,900Total to be Allocated

39

Functional Costs for 00002 Structure Use Allowance



Total Structure Use Allowance

Betteravia Rental Rate

Social Services Rental Rate

Casa Nueva Rental Rate

04-Apr-08

Departmental Expenditures:Structure Use Allowance 2,748,051 2,748,051Bettervia Rental Rate 480,158 480,158Social Services Main Rental R 486,128 486,128Casa Nueva Rental Rate 365,563 365,563

4,079,900 2,748,051 480,158 486,128 365,563Total Expenditures

40

00002 Structure Use Allowance



Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 14,946 14,946 14,9460.544% 14,94613000 Cnty Counsel 12,776 12,776 12,7760.465% 12,77652100 Land Maint 45,419 45,419 45,4191.653% 45,41961000 Aud-Cont 18,150 18,150 18,1500.660% 18,15063200 GS-Purchasing 1,404 1,404 1,4040.051% 1,40463300 GS-Fac Svcs 73,702 73,702 73,7022.682% 73,70264000 Human Resource 27,548 27,548 27,5481.002% 27,54865000 Treasurer 20,277 20,277 20,2770.738% 20,277


11000 BOS 24,754 24,754 24,7540.901% 24,75421100 DA 146,951 146,951 146,9515.347% 146,95122100 Prob Svcs 128,687 128,687 128,6874.683% 128,68722200 Prob Inst 220,132 220,132 220,1328.010% 220,13223000 Pub Defend 47,678 47,678 47,6781.735% 47,67825000 Court Ops 446,023 446,023 446,02316.231% 446,02325001 Grand Jury 2,575 2,575 2,5750.094% 2,57531100 Fire 30,759 30,759 30,7591.119% 30,75932100 Sher-Coroner 174,125 174,125 174,1256.336% 174,12532200 Sher-Custody 413,593 413,593 413,59315.050% 413,59341100 PHD 296,756 296,756 296,75610.799% 296,75641212 PHD-EMS 1,823 1,823 1,8230.066% 1,82341400 PHD-HS 2,001 2,001 2,0010.073% 2,00141540 PHD-AS 28,244 28,244 28,2441.028% 28,24443000 ADMHS 112,045 112,045 112,0454.077% 112,04544000 Soc Svcs 66,672 66,672 66,6722.426% 66,67251000 Ag Comm 20,916 20,916 20,9160.761% 20,91653100 P&D 28,793 28,793 28,7931.048% 28,79353600 P&D-B&S 18,694 18,694 18,6940.680% 18,69454100 PW-Admin 13,892 13,892 13,8920.506% 13,89254210 PW-Roads 17,609 17,609 17,6090.641% 17,60954300 PW-Surveyor 6,088 6,088 6,0880.222% 6,08854471 PW-Water 2,841 2,841 2,8410.103% 2,84155000 HCD 2,602 2,602 2,6020.095% 2,60262000 Clk-Rec-Assr 172,791 172,791 172,7916.288% 172,79163100 GS-Admin 39,044 39,044 39,0441.421% 39,04463500 GS-Comm 3,305 3,305 3,3050.120% 3,30563600 GS-Veh Ops 6,877 6,877 6,8770.250% 6,87763700 GS-ITS 11,738 11,738 11,7380.427% 11,73880100 Law Library 6,431 6,431 6,4310.234% 6,43199999 Other 39,389 39,389 39,3891.433% 39,389

2,748,051 2,748,051 2,748,051100.000% 2,748,051Subtotal

Direct Billed

41




Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

2,748,051 2,748,051 2,748,051100.000% 2,748,051Total Allocated


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

42




Detail Allocation for 03 Betteravia Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

61000 Aud-Cont 240 2,518 2,5180.524% 2,518

240 2,518 2,5180.524% 2,518Cost Center Subtotal

31100 Fire 145 1,521 1,5210.317% 1,52141100 PHD 4,599 48,243 48,24310.047% 48,24341500 PHD-EHS 3,252 34,113 34,1137.105% 34,11344000 Soc Svcs 37,537 393,762 393,76282.007% 393,762

45,773 480,158 480,158100.000% 480,158Subtotal

Direct Billed

45,773 480,158 480,158100.000% 480,158Total Allocated


Square feet occupied per bldgG/S Bldg Square Footage Database

43




Detail Allocation for 04 Social Services Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

44000 Soc Svcs 53,420 486,128 486,128100.000% 486,128

53,420 486,128 486,128100.000% 486,128Subtotal

Direct Billed

53,420 486,128 486,128100.000% 486,128Total Allocated



44




Detail Allocation for 05 Casa Nueva Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

44000 Soc Svcs 8,310 106,021 106,02129.002% 106,02199999 Other 20,343 259,542 259,54270.998% 259,542

28,653 365,563 365,563100.000% 365,563Subtotal

Direct Billed

28,653 365,563 365,563100.000% 365,563Total Allocated



45



Total Structure Use Allowance

Betteravia Rental Rate

Social Services Rental Rate

Casa Nueva Rental Rate

Allocation Summary for 00002 Structure Use Allowance

04-Apr-08

24,754 24,75411000 BOS14,946 14,94612000 Cnty Exec12,776 12,77613000 Cnty Counsel

146,951 146,95121100 DA128,687 128,68722100 Prob Svcs220,132 220,13222200 Prob Inst

47,678 47,67823000 Pub Defend446,023 446,02325000 Court Ops

2,575 2,57525001 Grand Jury32,280 30,759 1,52131100 Fire

174,125 174,12532100 Sher-Coroner413,593 413,59332200 Sher-Custody345,000 296,756 48,24341100 PHD

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

34,113 34,11341500 PHD-EHS28,244 28,24441540 PHD-AS

112,045 112,04543000 ADMHS1,052,584 66,672 393,762 486,128 106,02144000 Soc Svcs

20,916 20,91651000 Ag Comm45,419 45,41952100 Land Maint28,793 28,79353100 P&D18,694 18,69453600 P&D-B&S13,892 13,89254100 PW-Admin17,609 17,60954210 PW-Roads

6,088 6,08854300 PW-Surveyor2,841 2,84154471 PW-Water2,602 2,60255000 HCD

20,668 18,150 2,51861000 Aud-Cont172,791 172,79162000 Clk-Rec-Assr

39,044 39,04463100 GS-Admin1,404 1,40463200 GS-Purchasing

73,702 73,70263300 GS-Fac Svcs3,305 3,30563500 GS-Comm6,877 6,87763600 GS-Veh Ops

11,738 11,73863700 GS-ITS27,548 27,54864000 Human Resources20,277 20,27765000 Treasurer

6,431 6,43180100 Law Library298,931 39,389 259,54299999 Other

4,079,900Total Allocated 2,748,051 480,158 486,128 365,563

46



EXECUTIVE OFFICE

ALLOCATION DETAIL

47


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.

48

Costs to be allocated for 12000 County Executive



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Salaries and Benefits 2,765,054 2,765,054Services and Supplies 648,313 648,313Operating Transfers 3,917 3,917Intrafund Trfs(+) 6,330 6,330

3,423,614 0 3,423,614Total Departmental ExpendituresDeductions:

N/A: Operating Transfers (3,917) (3,917)

(3,917) 0 (3,917)Total DeductionsAllocated Additions:

00001 Eq Use Allow 1,659 1,65900002 Str Use Allow 14,946 14,94613000 Cnty Counsel 69,977 69,97752100 Land Maint 6,187 6,18761000 Aud-Cont 24,030 24,03063200 GS-Purchasing 3,666 3,66663300 GS-Fac Svcs 146,632 146,63264000 Human Resources 33,724 33,72465000 Treasurer 1,293 1,293

16,605 285,509 302,114Total Allocated AdditionsCost Adjustments:

CEO analyst/Budget staff in GCP 31,419 31,419Purchase of b&w Budget book (50) (50)

31,369 0 31,369Total Cost Adjustments

3,467,672 285,509 3,753,181Total to be Allocated

49

Functional Costs for 12000 County Executive



Total General & Admin

Direct Identify Fiscal Mgmt Direct

Fiscal Mgmt CountyWide

General Government

04-Apr-08

Departmental Expenditures:Salaries and Benefits 2,765,054 1,156,086 3,171 342,827 745,978 516,993Services and Supplies 648,313 263,928 144,768 239,617Operating Transfers 3,917 409 585 2,923Intrafund Trfs(+) 6,330 5,912 252 166

3,423,614 1,426,334 3,171 342,827 891,583 759,700Total ExpendituresCost Adjustments:

Deductions (3,917) (409) (585) (2,923)Purchase of b&w Budget boo (50) (50)CEO analyst/Budget staff in G 31,419 31,419

3,451,066 1,425,925 3,171 374,246 890,948 756,776Total Functional CostsFirst Addition/Reallocation

First Addition-Others 16,605 16,605First Admin Reallocation (1,442,531) 2,843 307,364 668,811 463,513

3,467,672 6,013 681,610 1,559,759 1,220,290Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 69,977 61,026 8,952Second Addition-Others 215,532 215,532Second Admin Reallocation (276,557) 545 58,927 128,222 88,863

3,753,181 6,558 740,536 1,696,933 1,309,153Total Allocated

50


51

12000 County Executive



Detail Allocation for 02 Direct Identify


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

53460 990-RDA IV 3,171 6,013 6,013100.000% 545 6,558

3,171 6,013 6,013100.000% 545 6,558Subtotal

Direct Billed

3,171 6,013 6,013100.000% 545 6,558Total Allocated


Direct charges assigned in FINFIN Expenditure Ledger

52




Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

13000 Cnty Counsel 1,711 3,117 3,1170.457% 269 3,38652100 Land Maint 10,711 19,507 19,5072.862% 1,686 21,19461000 Aud-Cont 1,540 2,806 2,8060.412% 243 3,04863200 GS-Purchasing 85 156 1560.023% 13 16963300 GS-Fac Svcs 544 991 9910.145% 86 1,07764000 Human Resource 3,888 7,081 7,0811.039% 612 7,69365000 Treasurer 624 1,137 1,1370.167% 98 1,235

19,105 34,795 34,7955.105% 3,008 37,803Cost Center Subtotal

11000 BOS 4,097 7,463 7,4631.095% 645 8,10821100 DA 916 1,668 1,6680.245% 144 1,81221300 Child Supt Srvc 1,169 2,129 2,1290.312% 184 2,31322100 Prob Svcs 13,786 25,108 25,1083.684% 2,171 27,27922200 Prob Inst 8,348 15,203 15,2032.231% 1,314 16,51823000 Pub Defend 15,928 29,009 29,0094.256% 2,508 31,51625001 Grand Jury 221 402 4020.059% 35 43725002 Ct 0069 Svs 22,026 40,116 40,1165.886% 3,468 43,58431100 Fire 12,701 23,133 23,1333.394% 2,000 25,13332100 Sher-Coroner 7,812 14,228 14,2282.087% 1,230 15,45832200 Sher-Custody 3,910 7,122 7,1221.045% 616 7,73732230 Inmate Welfare 98 178 1780.026% 15 19341100 PHD 4,484 8,167 8,1671.198% 706 8,87341212 PHD-EMS 92 167 1670.025% 14 18141400 PHD-HS 29 53 530.008% 5 5741500 PHD-EHS 260 474 4740.069% 41 51541540 PHD-AS 196 356 3560.052% 31 38741814 PHD-TSAC 0 0.000%43000 ADMHS 26,109 47,552 47,5526.976% 4,111 51,66343100 MH Services Ac 3 6 60.001% 1 744000 Soc Svcs 4,383 7,982 7,9821.171% 690 8,67244001 IHSS 47 86 860.013% 7 9351000 Ag Comm 11,290 20,562 20,5623.017% 1,778 22,33952371 PLCFD 2,670 4,862 4,8620.713% 420 5,28353100 P&D 13,920 25,352 25,3523.719% 2,192 27,54453460 990-RDA IV 14,929 27,190 27,1903.989% 2,351 29,54153500 P&D-Energy 901 1,641 1,6410.241% 142 1,78253600 P&D-B&S 3,678 6,698 6,6980.983% 579 7,27753641 P&D-Oil 139 253 2530.037% 22 27554100 PW-Admin 2,099 3,822 3,8220.561% 330 4,15354210 PW-Roads 14,007 25,511 25,5113.743% 2,206 27,71754300 PW-Surveyor 2,685 4,890 4,8900.717% 423 5,31354410 PW-Flood 3,507 6,387 6,3870.937% 552 6,93954471 PW-Water 755 1,375 1,3750.202% 119 1,494

53




Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

54500 PW-SWM 7,943 14,466 14,4662.122% 1,251 15,71754560 PW-Lag San 1,522 2,771 2,7710.407% 240 3,01155000 HCD 4,234 7,711 7,7111.131% 667 8,37755400 HCD-OCFD 1,887 3,437 3,4370.504% 297 3,73562000 Clk-Rec-Assr 5,908 10,761 10,7611.579% 930 11,69163100 GS-Admin 815 1,484 1,4840.218% 128 1,61263420 GS-Work Comp 141 257 2570.038% 22 28063430 GS-Liability 49 88 880.013% 8 9663500 GS-Comm 139 252 2520.037% 22 27463600 GS-Veh Ops 184 335 3350.049% 29 36463700 GS-ITS 457 833 8330.122% 72 90590901 990 Prop 10 21,482 39,126 39,1265.740% 3,383 42,50899000 Dept 990 42,442 77,300 77,30011.341% 6,683 83,98399999 Other 70,746 128,849 128,84918.904% 11,139 139,988

374,246 681,610 681,610100.000% 58,927 740,536Subtotal

Direct Billed

374,246 681,610 681,610100.000% 58,927 740,536Total Allocated



54




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

13000 Cnty Counsel 5,713,822 23,106 23,1061.481% 2,032 25,13852100 Land Maint 6,019,679 24,343 24,3431.561% 2,141 26,48461000 Aud-Cont 5,512,848 22,294 22,2941.429% 1,961 24,25463200 GS-Purchasing 623,290 2,521 2,5210.162% 222 2,74263300 GS-Fac Svcs 3,971,361 16,060 16,0601.030% 1,412 17,47264000 Human Resource 3,028,172 12,246 12,2460.785% 1,077 13,32365000 Treasurer 4,024,331 16,274 16,2741.043% 1,431 17,705

28,893,502 116,843 116,8437.491% 10,276 127,119Cost Center Subtotal

11000 BOS 2,076,783 8,398 8,3980.538% 739 9,13721100 DA 14,775,323 59,750 59,7503.831% 5,255 65,00521300 Child Supt Srvc 7,643,328 30,909 30,9091.982% 2,718 33,62722100 Prob Svcs 19,854,692 80,291 80,2915.148% 7,061 87,35222200 Prob Inst 12,017,157 48,597 48,5973.116% 4,274 52,87023000 Pub Defend 7,949,979 32,149 32,1492.061% 2,827 34,97731100 Fire 38,341,351 155,050 155,0509.941% 13,636 168,68632100 Sher-Coroner 49,438,211 199,925 199,92512.818% 17,583 217,50832200 Sher-Custody 24,663,970 99,740 99,7406.395% 8,772 108,51132230 Inmate Welfare 688,242 2,783 2,7830.178% 245 3,02841100 PHD 38,555,732 155,917 155,9179.996% 13,712 169,62941212 PHD-EMS 844,409 3,415 3,4150.219% 300 3,71541400 PHD-HS 266,593 1,078 1,0780.069% 95 1,17341500 PHD-EHS 2,394,834 9,685 9,6850.621% 852 10,53641540 PHD-AS 1,802,273 7,288 7,2880.467% 641 7,92941814 PHD-TSAC 85 0.000%43000 ADMHS 26,255,784 106,177 106,1776.807% 9,338 115,51543100 MH Services Ac 791,579 3,201 3,2010.205% 282 3,48344000 Soc Svcs 43,509,428 175,949 175,94911.281% 15,474 191,42344001 IHSS 608,773 2,462 2,4620.158% 217 2,67851000 Ag Comm 2,696,835 10,906 10,9060.699% 959 11,86553100 P&D 6,376,896 25,788 25,7881.653% 2,268 28,05653500 P&D-Energy 920,052 3,721 3,7210.239% 327 4,04853600 P&D-B&S 3,743,546 15,139 15,1390.971% 1,331 16,47053641 P&D-Oil 153,573 621 6210.040% 55 67654100 PW-Admin 1,413,046 5,714 5,7140.366% 503 6,21754210 PW-Roads 12,077,983 48,843 48,8433.131% 4,295 53,13854300 PW-Surveyor 1,810,450 7,321 7,3210.469% 644 7,96554410 PW-Flood 3,023,697 12,228 12,2280.784% 1,075 13,30354471 PW-Water 650,979 2,633 2,6330.169% 232 2,86454500 PW-SWM 6,848,842 27,696 27,6961.776% 2,436 30,13254560 PW-Lag San 1,312,122 5,306 5,3060.340% 467 5,77355000 HCD 1,100,078 4,449 4,4490.285% 391 4,84062000 Clk-Rec-Assr 9,484,533 38,355 38,3552.459% 3,373 41,728

55




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

63100 GS-Admin 2,044,277 8,267 8,2670.530% 727 8,99463420 GS-Work Comp 1,030,537 4,167 4,1670.267% 367 4,53463430 GS-Liability 354,227 1,432 1,4320.092% 126 1,55863500 GS-Comm 1,010,807 4,088 4,0880.262% 359 4,44763600 GS-Veh Ops 1,342,418 5,429 5,4290.348% 477 5,90663700 GS-ITS 3,337,219 13,496 13,4960.865% 1,187 14,68290901 990 Prop 10 1,166,260 4,716 4,7160.302% 415 5,13199000 Dept 990 2,432,712 9,838 9,8380.631% 865 10,703

385,703,116 1,559,759 1,559,759100.000% 137,174 1,696,933Subtotal

Direct Billed

385,703,116 1,559,759 1,559,759100.000% 137,174 1,696,933Total Allocated


Cost Plan Unit Salaries & Benefits-County onlyFIN Expenditure Ledger

56



Total Direct Identify Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

04-Apr-08

17,245 8,108 9,13711000 BOS28,525 3,386 25,13813000 Cnty Counsel66,817 1,812 65,00521100 DA35,940 2,313 33,62721300 Child Supt Srvc

114,631 27,279 87,35222100 Prob Svcs69,388 16,518 52,87022200 Prob Inst66,493 31,516 34,97723000 Pub Defend

437 43725001 Grand Jury43,584 43,58425002 Ct 0069 Svs

193,819 25,133 168,68631100 Fire232,965 15,458 217,50832100 Sher-Coroner116,249 7,737 108,51132200 Sher-Custody

3,221 193 3,02832230 Inmate Welfare178,502 8,873 169,62941100 PHD

3,897 181 3,71541212 PHD-EMS1,230 57 1,17341400 PHD-HS

11,051 515 10,53641500 PHD-EHS8,317 387 7,92941540 PHD-AS

41814 PHD-TSAC167,178 51,663 115,51543000 ADMHS

3,489 7 3,48343100 MH Services Act200,095 8,672 191,42344000 Soc Svcs

2,771 93 2,67844001 IHSS34,204 22,339 11,86551000 Ag Comm47,678 21,194 26,48452100 Land Maint

5,283 5,28352371 PLCFD55,600 27,544 28,05653100 P&D36,099 6,558 29,54153460 990-RDA IV

5,830 1,782 4,04853500 P&D-Energy23,747 7,277 16,47053600 P&D-B&S

950 275 67653641 P&D-Oil10,370 4,153 6,21754100 PW-Admin80,855 27,717 53,13854210 PW-Roads13,278 5,313 7,96554300 PW-Surveyor20,242 6,939 13,30354410 PW-Flood

4,358 1,494 2,86454471 PW-Water45,849 15,717 30,13254500 PW-SWM

8,784 3,011 5,77354560 PW-Lag San13,217 8,377 4,84055000 HCD

3,735 3,73555400 HCD-OCFD27,302 3,048 24,25461000 Aud-Cont53,419 11,691 41,72862000 Clk-Rec-Assr10,606 1,612 8,99463100 GS-Admin

57



Total Direct Identify Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

04-Apr-08

2,911 169 2,74263200 GS-Purchasing18,549 1,077 17,47263300 GS-Fac Svcs

4,813 280 4,53463420 GS-Work Comp1,655 96 1,55863430 GS-Liability4,721 274 4,44763500 GS-Comm6,270 364 5,90663600 GS-Veh Ops

15,588 905 14,68263700 GS-ITS21,016 7,693 13,32364000 Human Resources18,941 1,235 17,70565000 Treasurer47,639 42,508 5,13190901 990 Prop 1094,685 83,983 10,70399000 Dept 990

139,988 139,98899999 Other

2,444,028Total Allocated 6,558 740,536 1,696,933

58



COUNTY COUNSEL

ALLOCATION DETAIL

59


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.

60

Costs to be allocated for 13000 County Counsel



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Salaries and Benefits 5,713,822 5,713,822Services and Supplies 561,337 561,337Operating Transfers 15,975 15,975Intrafund Trfs(+) 827 827




00001 Eq Use Allow 1,673 1,67300002 Str Use Allow 12,776 12,77612000 Cnty Exec 26,223 2,302 28,52552100 Land Maint 4,398 4,39861000 Aud-Cont 37,405 37,40563200 GS-Purchasing 3,447 3,44763300 GS-Fac Svcs 116,344 116,34464000 Human Resources 49,821 49,82165000 Treasurer 1,106 1,106


Various Reimbursements (197) (197)

(197) 0 (197)Total Cost Adjustments


61

Functional Costs for 13000 County Counsel




Legal Services General Government

04-Apr-08

Departmental Expenditures:Salaries and Benefits 5,713,822 1,559,286 4,060,925 93,611Services and Supplies 561,337 529,476 31,861Operating Transfers 15,975 15,975Intrafund Trfs(+) 827 827

6,291,960 2,105,564 4,092,786 93,611Total ExpendituresCost Adjustments:

Deductions (15,975) (15,975)Various Reimbursements (197) (197)Outside legal services as direc (17,113) 17,113Adjust cost to P&D

6,275,788 2,072,279 4,109,898 93,611Total Functional CostsFirst Addition/Reallocation

First Addition-Others 40,673 40,673First Admin Reallocation (2,112,952) 2,065,343 47,609

6,316,461 6,175,241 141,220Total First AllocationSecond Addition/Reallocation

Second Addition-Others 214,823 214,823Second Admin Reallocation (214,823) 209,983 4,840

6,531,284 6,385,224 146,061Total Allocated

62

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 46,573 69,977 69,9771.133% 69,97752100 Land Maint 11,290 16,963 16,9630.275% 583 17,54761000 Aud-Cont 49,467 74,326 74,3261.204% 2,556 76,88263200 GS-Purchasing 473 711 7110.012% 24 73663300 GS-Fac Svcs 30,762 46,220 46,2200.748% 1,590 47,81064000 Human Resource 137,976 207,312 (22,086) 185,2263.357% 7,130 192,35665000 Treasurer 134,658 202,327 (30,862) 171,4653.276% 6,959 178,424

411,199 617,838 (52,948) 564,88910.005% 18,843 583,732Cost Center Subtotal

11000 BOS 37,994 57,087 57,0870.924% 1,963 59,05121100 DA 10,800 16,227 16,2270.263% 558 16,78521300 Child Supt Srvc 580 871 8710.014% 30 90122100 Prob Svcs 30,652 46,055 46,0550.746% 1,584 47,63923000 Pub Defend 14,073 21,145 21,1450.342% 727 21,87225000 Court Ops 1 1 10.000% 125001 Grand Jury 6,207 9,327 9,3270.151% 321 9,64825002 Ct 0069 Svs 21,553 32,384 32,3840.524% 1,114 33,49831100 Fire 76,255 114,575 114,5751.855% 3,941 118,51632100 Sher-Coroner 105,080 157,886 157,8862.557% 5,430 163,31632200 Sher-Custody 61,910 93,022 93,0221.506% 3,199 96,22141100 PHD 23,493 35,300 35,3000.572% 1,214 36,51441212 PHD-EMS 1,610 2,420 2,4200.039% 83 2,50341400 PHD-HS 1,961 2,946 2,9460.048% 101 3,04841500 PHD-EHS 1,627 2,445 2,4450.040% 84 2,52941540 PHD-AS 1,865 2,803 2,8030.045% 96 2,89941814 PHD-TSAC 5,007 7,524 7,5240.122% 259 7,78243000 ADMHS 25,096 37,707 (37,394) 3130.611% 1,297 1,61044000 Soc Svcs 373,179 560,712 (330,000) 230,7129.080% 19,285 249,99744001 IHSS 1,255 1,886 1,8860.031% 65 1,95151000 Ag Comm 4,981 7,484 7,4840.121% 257 7,74252371 PLCFD 2,408 3,618 3,6180.059% 124 3,74353100 P&D 641,909 964,488 (97,652) 866,83515.619% 33,172 900,00753460 990-RDA IV 32,718 49,160 49,1600.796% 1,691 50,85153500 P&D-Energy 24,715 37,135 (42,568) (5,433)0.601% 1,277 (4,156)53600 P&D-B&S 23,652 35,538 35,5380.575% 1,222 36,76054100 PW-Admin 27,782 41,744 (3,092) 38,6520.676% 1,436 40,08854210 PW-Roads 104,410 156,880 156,8802.540% 5,396 162,27554300 PW-Surveyor 37,116 55,768 55,7680.903% 1,918 57,68654410 PW-Flood 36,133 54,291 54,2910.879% 1,867 56,15954471 PW-Water 11,108 16,690 16,6900.270% 574 17,26454500 PW-SWM 16,347 24,562 (4,346) 20,2160.398% 845 21,06154560 PW-Lag San 6,555 9,849 9,8490.159% 339 10,18855000 HCD 52,075 78,244 78,2441.267% 2,691 80,935

63

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

55300 HCD-Home Pro 5,054 7,594 7,5940.123% 261 7,85555400 HCD-OCFD 9,855 14,807 14,8070.240% 509 15,31662000 Clk-Rec-Assr 110,502 166,032 (40,000) 126,0322.689% 5,710 131,74363100 GS-Admin 12,333 18,531 18,5310.300% 637 19,16863410 GS-Med Mal 13,494 20,276 (21,874) (1,599)0.328% 697 (902)63420 GS-Work Comp 492,690 740,282 (754,250) (13,968)11.988% 25,461 11,49363430 GS-Liability 1,009,439 1,516,711 (1,522,980) (6,269)24.561% 52,165 45,89663700 GS-ITS 385 578 5780.009% 20 59881000 SBC Retirement 36,545 54,911 (51,381) 3,5300.889% 1,889 5,41881500 LAFCO 15,565 23,388 (28,384) (4,996)0.379% 804 (4,192)85100 IVRPD 519 780 7800.013% 27 80786100 SBCAG 24,189 36,345 (71,605) (35,260)0.589% 1,250 (34,010)86400 SBCAG TDM 4,716 7,085 7,0850.115% 244 7,32987100 APCD 94,395 141,831 (152,226) (10,395)2.297% 4,878 (5,517)90901 990 Prop 10 14,501 21,788 (24,353) (2,566)0.353% 749 (1,817)99999 Other 32,408 48,693 (9,356) 39,3370.789% 1,675 41,012

4,109,898 6,175,241 (3,244,411) 2,930,830100.000% 209,983 3,140,813Subtotal

Direct Billed 3,244,411 3,244,411 3,244,411

4,109,898 6,175,241 6,175,241100.000% 209,983 6,385,224Total Allocated



64



Total Legal Services

Allocation Summary for 13000 County Counsel

04-Apr-08

59,051 59,05111000 BOS69,977 69,97712000 Cnty Exec16,785 16,78521100 DA

901 90121300 Child Supt Srvc47,639 47,63922100 Prob Svcs21,872 21,87223000 Pub Defend

1 125000 Court Ops9,648 9,64825001 Grand Jury

33,498 33,49825002 Ct 0069 Svs118,516 118,51631100 Fire163,316 163,31632100 Sher-Coroner

96,221 96,22132200 Sher-Custody36,514 36,51441100 PHD

2,503 2,50341212 PHD-EMS3,048 3,04841400 PHD-HS2,529 2,52941500 PHD-EHS2,899 2,89941540 PHD-AS7,782 7,78241814 PHD-TSAC1,610 1,61043000 ADMHS

249,997 249,99744000 Soc Svcs1,951 1,95144001 IHSS7,742 7,74251000 Ag Comm

17,547 17,54752100 Land Maint3,743 3,74352371 PLCFD

900,007 900,00753100 P&D50,851 50,85153460 990-RDA IV(4,156) (4,156)53500 P&D-Energy36,760 36,76053600 P&D-B&S40,088 40,08854100 PW-Admin

162,275 162,27554210 PW-Roads57,686 57,68654300 PW-Surveyor56,159 56,15954410 PW-Flood17,264 17,26454471 PW-Water21,061 21,06154500 PW-SWM10,188 10,18854560 PW-Lag San80,935 80,93555000 HCD

7,855 7,85555300 HCD-Home Prog15,316 15,31655400 HCD-OCFD76,882 76,88261000 Aud-Cont

131,743 131,74362000 Clk-Rec-Assr19,168 19,16863100 GS-Admin

736 73663200 GS-Purchasing47,810 47,81063300 GS-Fac Svcs

65



Total Legal Services

Allocation Summary for 13000 County Counsel

04-Apr-08

(902) (902)63410 GS-Med Mal11,493 11,49363420 GS-Work Comp45,896 45,89663430 GS-Liability

598 59863700 GS-ITS192,356 192,35664000 Human Resources178,424 178,42465000 Treasurer

5,418 5,41881000 SBC Retirement(4,192) (4,192)81500 LAFCO

807 80785100 IVRPD(34,010) (34,010)86100 SBCAG

7,329 7,32986400 SBCAG TDM(5,517) (5,517)87100 APCD(1,817) (1,817)90901 990 Prop 1041,012 41,01299999 Other

3,244,411 3,244,411DirectBilled

6,385,224Total Allocated 6,385,224

66



LANDSCAPE MAINTENANCE

ALLOCATION DETAIL

67


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.

68

Costs to be allocated for 52100 Landscape Maintenance



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Salaries and Benefits 6,019,677 6,019,677Services and Supplies 2,502,586 2,502,586Principal and Interest 22,223 22,223Operating Transfers 10,531 10,531Fixed Assets 138,134 138,134Intrafund Trfs(+) 488,702 488,702


N/A: Principal and Interest (22,223) (22,223)N/A: Operating Transfers (10,531) (10,531)N/A: Fixed Assets (138,134) (138,134)


00001 Eq Use Allow 68,817 68,81700002 Str Use Allow 45,419 45,41912000 Cnty Exec 43,851 3,827 47,67813000 Cnty Counsel 16,963 583 17,54761000 Aud-Cont 162,586 162,58663200 GS-Purchasing 45,425 45,42563300 GS-Fac Svcs 678,736 678,73664000 Human Resources 117,960 117,96065000 Treasurer 3,238 3,238

175,051 1,012,355 1,187,406Total Allocated AdditionsCost Adjustments:

GE Capital Refund (443) (443)Reimbursement (11,413) (11,413)

(11,856) 0 (11,856)Total Cost Adjustments

9,174,159 1,012,355 10,186,515Total to be Allocated

69

Functional Costs for 52100 Landscape Maintenance




Bldg Landscape Direct Identify General Government

04-Apr-08

Departmental Expenditures:Salaries and Benefits 6,019,677 1,271,221 277,883 23,149 4,447,424Services and Supplies 2,502,586 472,712 97,206 266 1,932,402Principal and Interest 22,223 22,223Operating Transfers 10,531 9,104 1,427Fixed Assets 138,134 20,437 117,697Intrafund Trfs(+) 488,702 1,678 487,024

9,181,853 1,775,152 375,089 23,415 7,008,197Total ExpendituresCost Adjustments:

Deductions (170,888) (29,541) (141,347)Reimbursement (11,413) (11,413)GE Capital Refund (443) (443)

8,999,109 1,733,755 375,089 23,415 6,866,850Total Functional CostsFirst Addition/Reallocation

First Addition-Others 175,051 175,051First Admin Reallocation (1,908,805) 111,705 9,306 1,787,795

9,174,159 486,794 32,721 8,654,645Total First AllocationSecond Addition/Reallocation

Second Addition-GS-Fac Svcs 38,458 38,458Second Addition-GS-Fac Svcs 615,967 615,967Second Addition-GS-Fac Svcs 18,822 18,822Second Addition-Others 339,108 339,108Second Admin Reallocation (339,108) 19,845 1,653 317,610

10,186,515 506,639 34,374 9,645,502Total Allocated

70

52100 Landscape Maintenance



Detail Allocation for 02 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 4,659 6,187 6,1871.271% 6,18713000 Cnty Counsel 3,312 4,398 4,3980.903% 4,39861000 Aud-Cont 4,728 6,278 6,2781.290% 262 6,54063200 GS-Purchasing 364 483 4830.099% 20 50363300 GS-Fac Svcs 38,686 51,369 51,36910.553% 2,141 53,51064000 Human Resource 10,976 14,574 14,5742.994% 607 15,18165000 Treasurer 4,307 5,719 5,7191.175% 238 5,958


11000 BOS 4,316 5,731 5,7311.177% 239 5,96921100 DA 6,896 9,157 9,1571.881% 382 9,53822100 Prob Svcs 19,260 25,574 25,5745.254% 1,066 26,64022200 Prob Inst 22,507 29,885 29,8856.139% 1,245 31,13123000 Pub Defend 22,469 29,835 29,8356.129% 1,243 31,07825000 Court Ops 63,832 84,759 84,75917.412% 3,532 88,29125001 Grand Jury 1,703 2,262 2,2620.465% 94 2,35631100 Fire 61 81 810.017% 3 8432100 Sher-Coroner 12,469 16,556 16,5563.401% 690 17,24632200 Sher-Custody 640 850 8500.175% 35 88641100 PHD 35,367 46,961 46,9619.647% 1,957 48,91841212 PHD-EMS 270 358 3580.074% 15 37341400 PHD-HS 156 207 2070.043% 9 21641500 PHD-EHS 1,362 1,808 1,8080.371% 75 1,88443000 ADMHS 13,802 18,327 18,3273.765% 764 19,09144000 Soc Svcs 17,034 22,619 22,6194.646% 943 23,56151000 Ag Comm 1,457 1,934 1,9340.397% 81 2,01553100 P&D 5,245 6,965 6,9651.431% 290 7,25553600 P&D-B&S 2,905 3,858 3,8580.792% 161 4,01954100 PW-Admin 2,527 3,355 3,3550.689% 140 3,49554210 PW-Roads 3,100 4,116 4,1160.846% 172 4,28854300 PW-Surveyor 1,107 1,470 1,4700.302% 61 1,53254410 PW-Flood 1,661 2,206 2,2060.453% 92 2,29854471 PW-Water 517 686 6860.141% 29 71554500 PW-SWM 1,811 2,404 2,4040.494% 100 2,50455000 HCD 674 896 8960.184% 37 93362000 Clk-Rec-Assr 38,715 51,407 51,40710.560% 2,142 53,54963100 GS-Admin 4,223 5,608 5,6081.152% 234 5,84263500 GS-Comm 1,674 2,223 2,2230.457% 93 2,31663600 GS-Veh Ops (111) (147) (147)-0.030% (6) (153)63700 GS-ITS 3,043 4,040 4,0400.830% 168 4,20980100 Law Library 8,241 10,943 10,9432.248% 456 11,39999999 Other 639 848 8480.174% 35 884

366,604 486,794 486,794100.000% 19,845 506,639Subtotal

71




Detail Allocation for 02 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

Direct Billed

366,604 486,794 486,794100.000% 19,845 506,639Total Allocated


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

72






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

25000 Court Ops 3,072 4,293 4,29313.119% 217 4,50941500 PHD-EHS 220 307 3070.938% 16 32241540 PHD-AS 4,218 5,894 5,89418.014% 298 6,19243000 ADMHS 2,771 3,872 3,87211.834% 196 4,06844000 Soc Svcs 10,997 15,367 15,36746.965% 776 16,14451000 Ag Comm 2,138 2,988 2,9889.131% 151 3,139

23,416 32,721 32,721100.000% 1,653 34,374Subtotal

Direct Billed

23,416 32,721 32,721100.000% 1,653 34,374Total Allocated



73



Total Bldg Landscape Direct Identify

Allocation Summary for 52100 Landscape Maintenance

04-Apr-08

5,969 5,96911000 BOS6,187 6,18712000 Cnty Exec4,398 4,39813000 Cnty Counsel9,538 9,53821100 DA

26,640 26,64022100 Prob Svcs31,131 31,13122200 Prob Inst31,078 31,07823000 Pub Defend92,800 88,291 4,50925000 Court Ops

2,356 2,35625001 Grand Jury84 8431100 Fire

17,246 17,24632100 Sher-Coroner886 88632200 Sher-Custody

48,918 48,91841100 PHD373 37341212 PHD-EMS216 21641400 PHD-HS

2,206 1,884 32241500 PHD-EHS6,192 6,19241540 PHD-AS

23,158 19,091 4,06843000 ADMHS39,705 23,561 16,14444000 Soc Svcs

5,153 2,015 3,13951000 Ag Comm7,255 7,25553100 P&D4,019 4,01953600 P&D-B&S3,495 3,49554100 PW-Admin4,288 4,28854210 PW-Roads1,532 1,53254300 PW-Surveyor2,298 2,29854410 PW-Flood

715 71554471 PW-Water2,504 2,50454500 PW-SWM

933 93355000 HCD6,540 6,54061000 Aud-Cont

53,549 53,54962000 Clk-Rec-Assr5,842 5,84263100 GS-Admin

503 50363200 GS-Purchasing53,510 53,51063300 GS-Fac Svcs

2,316 2,31663500 GS-Comm(153) (153)63600 GS-Veh Ops

4,209 4,20963700 GS-ITS15,181 15,18164000 Human Resources

5,958 5,95865000 Treasurer11,399 11,39980100 Law Library

884 88499999 Other

541,012Total Allocated 506,639 34,374

74



AUDITOR-CONTROLLER

ALLOCATION DETAIL

75


Schedule 06.100

Auditor-Controller [Cost Center 61000]

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

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

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

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

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

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

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

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

76


77

Costs to be allocated for 61000 Auditor-Controller



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Salaries and Benefits 5,512,848 5,512,848Services and Supplies 911,458 911,458Operating Transfers 5,354 5,354Fixed Assets 120,996 120,996Intrafund Trfs(+) 13,370 13,370


N/A: Operating Transfers (5,354) (5,354)N/A: Fixed Assets (120,996) (120,996)


00001 Eq Use Allow 64,778 64,77800002 Str Use Allow 20,668 20,66812000 Cnty Exec 25,099 2,203 27,30213000 Cnty Counsel 74,326 2,556 76,88252100 Land Maint 6,278 262 6,54063200 GS-Purchasing 4,697 4,69763300 GS-Fac Svcs 142,047 142,04764000 Human Resources 62,551 62,55165000 Treasurer 1,211 1,211


Admin Fee/LTF (4,800) (4,800)Apport Fees (5,940) (5,940)Bank Charges 63,258 63,258CC Rebates/Partners Rebate (4,813) (4,813)Crim Lab OH charges (100) (100)Crim Lab OH charges/Refund from Veriz (1,602) (1,602)Subpoena Fees/IRS Refund (71) (71)

45,931 0 45,931Total Cost Adjustments


78

Functional Costs for 61000 Auditor-Controller




Direct Identify Financial Reporting

Fixed Asset Accounting

Financial Accounting

04-Apr-08

Departmental Expenditures:Salaries and Benefits 5,512,848 582,795 143,388 527,571 89,746 2,009,705Services and Supplies 911,458 266,230 1,317 224,115 280,713Operating Transfers 5,354 5,354Fixed Assets 120,996 77,618 43,647Intrafund Trfs(+) 13,370 1,045 2,925

6,564,025 933,042 144,705 751,685 89,746 2,336,990Total ExpendituresCost Adjustments:

Deductions (126,350) (82,972) (43,647)CC Rebates/Partners Rebate (4,813) (4,813)Admin Fee/LTF (4,800)Bank Charges 63,258 52,669Crim Lab OH charges (100) (100)Crim Lab OH charges/Refund (1,602) (1,602)Subpoena Fees/IRS Refund (71)Apport Fees (5,940)

6,483,607 848,368 144,705 751,685 89,746 2,341,199Total Functional CostsFirst Addition/Reallocation

First Addition-Others 191,149 191,149First Admin Reallocation (1,039,517) 30,234 111,240 18,923 423,752

6,674,756 174,939 862,925 108,669 2,764,951Total First AllocationSecond Addition/Reallocation

Second Addition-Others 215,527 215,527Second Admin Reallocation (215,527) 6,268 23,064 3,923 87,858

6,890,283 181,207 885,989 112,593 2,852,809Total Allocated

79

Functional Costs for 61000 Auditor-Controller



Customer Support

Internal Audit-Countywide

Internal Audit-Direct

Payroll General Government

04-Apr-08

Departmental Expenditures:Salaries and Benefits 48,013 342,046 320,374 648,340 800,870Services and Supplies 11,873 32,343 2,727 77,189 14,950Operating TransfersFixed Assets (269)Intrafund Trfs(+) 9,400

59,887 374,119 323,102 725,529 825,220Total ExpendituresCost Adjustments:

Deductions 269CC Rebates/Partners RebateAdmin Fee/LTF (4,800)Bank Charges 10,589Crim Lab OH chargesCrim Lab OH charges/RefundSubpoena Fees/IRS Refund (71)Apport Fees (5,940)

49,147 374,389 323,102 736,046 825,220Total Functional CostsFirst Addition/Reallocation

First Addition-OthersFirst Admin Reallocation 10,124 72,121 67,552 136,705 168,866

59,271 446,510 390,654 872,751 994,086Total First AllocationSecond Addition/Reallocation

Second Addition-OthersSecond Admin Reallocation 2,099 14,953 14,006 28,343 35,012

61,370 461,463 404,659 901,094 1,029,097Total Allocated

80

61000 Auditor-Controller





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 1,020 1,233 1,2330.705% 1,23313000 Cnty Counsel 541 654 6540.374% 65452100 Land Maint 17,956 21,708 21,70812.409% 21,70863200 GS-Purchasing 155 187 1870.107% 8 19563300 GS-Fac Svcs 987 1,193 1,1930.682% 49 1,24264000 Human Resource 505 610 6100.349% 25 63665000 Treasurer 3,302 3,992 (31) 3,9612.282% 165 4,126

24,466 29,577 (31) 29,54616.907% 248 29,794Cost Center Subtotal

21100 DA 2,168 2,621 2,6211.498% 109 2,73021300 Child Supt Srvc 1,396 1,688 1,6880.965% 70 1,75822100 Prob Svcs 1,208 1,460 1,4600.835% 60 1,52022200 Prob Inst 731 884 8840.505% 37 92023000 Pub Defend 1,036 1,252 1,2520.716% 52 1,30425000 Court Ops 1,394 1,685 1,6850.963% 70 1,75525002 Ct 0069 Svs 5,865 7,090 7,0904.053% 294 7,38425003 Ct 5901 Svs 89 108 1080.062% 4 11231100 Fire 2,734 3,305 3,3051.889% 137 3,44232100 Sher-Coroner 2,447 2,958 2,9581.691% 123 3,08132200 Sher-Custody 2,086 2,522 2,5221.442% 104 2,62632230 Inmate Welfare 33 40 400.023% 2 4241100 PHD 1,923 2,325 2,3251.329% 96 2,42141500 PHD-EHS (640) (774) (774)-0.442% (32) (806)41540 PHD-AS 128 155 1550.089% 6 16241814 PHD-TSAC 487 589 5890.337% 24 61443000 ADMHS 1,152 1,393 1,3930.796% 58 1,45044000 Soc Svcs 8,324 10,064 10,0645.753% 417 10,48151000 Ag Comm 395 477 4770.273% 20 49753100 P&D 2,777 3,357 3,3571.919% 139 3,49653460 990-RDA IV 23,895 28,888 28,88816.513% 1,196 30,08453500 P&D-Energy 439 530 5300.303% 22 55253600 P&D-B&S 1,630 1,971 1,9711.126% 82 2,05253641 P&D-Oil 297 359 3590.205% 15 37454100 PW-Admin 28 34 340.019% 1 3554210 PW-Roads 8,927 10,792 10,7926.169% 447 11,23954300 PW-Surveyor 36 43 430.025% 2 4554410 PW-Flood 60 72 720.041% 3 7554471 PW-Water 13 16 160.009% 1 1654500 PW-SWM 2,398 2,900 2,9001.657% 120 3,02054560 PW-Lag San 4,408 5,329 5,3293.046% 221 5,54955000 HCD 6,101 7,376 7,3764.216% 305 7,68155200 HCD-AH 1,524 1,843 1,8431.053% 76 1,91955500 HCD-RDA IV H 383 463 4630.265% 19 482

81






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

62000 Clk-Rec-Assr 2,549 3,081 3,0811.761% 128 3,20963100 GS-Admin 866 1,047 1,0470.599% 43 1,09163420 GS-Work Comp 1,230 1,487 1,4870.850% 62 1,54963430 GS-Liability 88 106 1060.061% 4 11163500 GS-Comm 251 304 3040.174% 13 31663600 GS-Veh Ops 334 403 4030.231% 17 42063700 GS-ITS 829 1,003 1,0030.573% 42 1,04481000 SBC Retirement 81 98 980.056% 4 10281500 LAFCO 3,832 4,632 4,6322.648% 192 4,82490901 990 Prop 10 745 901 9010.515% 37 93899999 Other 23,563 28,486 28,48616.283% 1,180 29,666

144,705 174,939 (31) 174,908100.000% 6,268 181,176Subtotal

Direct Billed 31 31 31

144,705 174,939 174,939100.000% 6,268 181,207Total Allocated



82




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 2,765,054 6,231 6,2310.722% 6,23113000 Cnty Counsel 5,713,822 12,875 12,8751.492% 12,87552100 Land Maint 6,019,679 13,564 13,5641.572% 13,56463200 GS-Purchasing 623,290 1,404 1,4040.163% 39 1,44363300 GS-Fac Svcs 3,971,361 8,949 8,9491.037% 249 9,19764000 Human Resource 3,028,172 6,823 6,8230.791% 190 7,01365000 Treasurer 4,024,331 9,068 9,0681.051% 252 9,320

26,145,708 58,915 58,9156.827% 729 59,644Cost Center Subtotal

11000 BOS 2,076,783 4,680 4,6800.542% 130 4,81021100 DA 14,775,323 33,294 33,2943.858% 925 34,21921300 Child Supt Srvc 7,643,328 17,223 17,2231.996% 478 17,70122100 Prob Svcs 19,854,692 44,739 44,7395.185% 1,243 45,98222200 Prob Inst 12,017,157 27,079 27,0793.138% 752 27,83123000 Pub Defend 7,949,979 17,914 17,9142.076% 498 18,41231100 Fire 38,341,351 86,396 86,39610.012% 2,400 88,79632100 Sher-Coroner 49,438,211 111,401 111,40112.910% 3,095 114,49532200 Sher-Custody 24,663,970 55,576 55,5766.440% 1,544 57,12032230 Inmate Welfare 688,242 1,551 1,5510.180% 43 1,59441100 PHD 38,555,732 86,879 86,87910.068% 2,413 89,29241212 PHD-EMS 844,409 1,903 1,9030.220% 53 1,95641400 PHD-HS 266,593 601 6010.070% 17 61741500 PHD-EHS 2,394,834 5,396 5,3960.625% 150 5,54641540 PHD-AS 1,802,273 4,061 4,0610.471% 113 4,17441814 PHD-TSAC 85 0.000%43000 ADMHS 26,255,784 59,163 59,1636.856% 1,643 60,80643100 MH Services Ac 791,579 1,784 1,7840.207% 50 1,83344000 Soc Svcs 43,509,428 98,041 98,04111.361% 2,724 100,76544001 IHSS 608,773 1,372 1,3720.159% 38 1,41051000 Ag Comm 2,696,835 6,077 6,0770.704% 169 6,24653100 P&D 6,376,896 14,369 14,3691.665% 399 14,76853500 P&D-Energy 920,052 2,073 2,0730.240% 58 2,13153600 P&D-B&S 3,743,546 8,435 8,4350.978% 234 8,67053641 P&D-Oil 153,573 346 3460.040% 10 35654100 PW-Admin 1,413,046 3,184 3,1840.369% 88 3,27354210 PW-Roads 12,077,983 27,216 27,2163.154% 756 27,97254300 PW-Surveyor 1,810,450 4,080 4,0800.473% 113 4,19354410 PW-Flood 3,023,697 6,813 6,8130.790% 189 7,00354471 PW-Water 650,979 1,467 1,4670.170% 41 1,50854500 PW-SWM 6,848,842 15,433 15,4331.788% 429 15,86154560 PW-Lag San 1,312,122 2,957 2,9570.343% 82 3,03955000 HCD 1,100,078 2,479 2,4790.287% 69 2,54862000 Clk-Rec-Assr 9,484,533 21,372 21,3722.477% 594 21,965

83




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

63100 GS-Admin 2,044,277 4,606 4,6060.534% 128 4,73463420 GS-Work Comp 1,030,537 2,322 2,3220.269% 65 2,38763430 GS-Liability 354,227 798 7980.092% 22 82063500 GS-Comm 1,010,807 2,278 2,2780.264% 63 2,34163600 GS-Veh Ops 1,342,418 3,025 3,0250.351% 84 3,10963700 GS-ITS 3,337,219 7,520 7,5200.871% 209 7,72990901 990 Prop 10 1,166,260 2,628 2,6280.305% 73 2,70199000 Dept 990 2,432,712 5,482 5,4820.635% 152 5,634

382,955,322 862,925 862,925100.000% 23,064 885,989Subtotal

Direct Billed

382,955,322 862,925 862,925100.000% 23,064 885,989Total Allocated



84




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 8 513 5130.472% 51313000 Cnty Counsel 2 128 1280.118% 12852100 Land Maint 102 6,543 6,5436.021% 6,54363200 GS-Purchasing 6 385 3850.354% 15 40063300 GS-Fac Svcs 13 834 8340.767% 32 86664000 Human Resource 9 577 5770.531% 22 60065000 Treasurer 20 1,283 1,2831.181% 50 1,333

160 10,264 10,2649.445% 119 10,383Cost Center Subtotal

11000 BOS 2 128 1280.118% 5 13321100 DA 24 1,540 1,5401.417% 60 1,59921300 Child Supt Srvc 25 1,604 1,6041.476% 62 1,66622100 Prob Svcs 25 1,604 1,6041.476% 62 1,66622200 Prob Inst 5 321 3210.295% 12 33323000 Pub Defend 7 449 4490.413% 17 46625002 Ct 0069 Svs 9 577 5770.531% 22 60031100 Fire 98 6,287 6,2875.785% 243 6,53032100 Sher-Coroner 231 14,819 14,81913.636% 573 15,39132200 Sher-Custody 48 3,079 3,0792.834% 119 3,19832230 Inmate Welfare 14 898 8980.826% 35 93341100 PHD 106 6,800 6,8006.257% 263 7,06341212 PHD-EMS 8 513 5130.472% 20 53341500 PHD-EHS 5 321 3210.295% 12 33341540 PHD-AS 7 449 4490.413% 17 46643000 ADMHS 33 2,117 2,1171.948% 82 2,19944000 Soc Svcs 33 2,117 2,1171.948% 82 2,19951000 Ag Comm 20 1,283 1,2831.181% 50 1,33353100 P&D 18 1,155 1,1551.063% 45 1,19953500 P&D-Energy 1 64 640.059% 2 6753600 P&D-B&S 12 770 7700.708% 30 80054100 PW-Admin 23 1,475 1,4751.358% 57 1,53254210 PW-Roads 248 15,909 15,90914.640% 615 16,52454221 GS-Airports 1 64 640.059% 2 6754300 PW-Surveyor 11 706 7060.649% 27 73354410 PW-Flood 55 3,528 3,5283.247% 136 3,66554478 PW-Proj Clnwtr 1 64 640.059% 2 6754500 PW-SWM 162 10,392 10,3929.563% 402 10,79454560 PW-Lag San 41 2,630 2,6302.420% 102 2,73255000 HCD 3 192 1920.177% 7 20062000 Clk-Rec-Assr 79 5,068 5,0684.664% 196 5,26463100 GS-Admin 18 1,155 1,1551.063% 45 1,19963700 GS-ITS 10 641 6410.590% 25 66690901 990 Prop 10 2 128 1280.118% 5 133

85




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

99000 Dept 990 11 706 7060.649% 27 73399999 Other 138 8,853 8,8538.146% 342 9,195

1,694 108,669 108,669100.000% 3,923 112,593Subtotal

Direct Billed

1,694 108,669 108,669100.000% 3,923 112,593Total Allocated


Number of Fixed AssetsCapital Asset Inventory System

86




Detail Allocation for 05 Financial Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 1,482 7,922 7,9220.287% 7,92213000 Cnty Counsel 1,256 6,714 6,7140.243% 6,71452100 Land Maint 16,208 86,638 86,6383.133% 86,63863200 GS-Purchasing 203 1,085 1,0850.039% 36 1,12163300 GS-Fac Svcs 17,254 92,229 92,2293.336% 3,042 95,27164000 Human Resource 1,456 7,783 7,7830.281% 257 8,04065000 Treasurer 3,109 16,619 16,6190.601% 548 17,167


11000 BOS 735 3,929 3,9290.142% 130 4,05821100 DA 4,639 24,797 24,7970.897% 818 25,61521300 Child Supt Srvc 5,825 31,137 31,1371.126% 1,027 32,16422100 Prob Svcs 8,685 46,424 46,4241.679% 1,531 47,95622200 Prob Inst 6,155 32,901 32,9011.190% 1,085 33,98623000 Pub Defend 1,415 7,564 7,5640.274% 249 7,81325000 Court Ops 12,303 65,764 (52,200) 13,5642.378% 2,169 15,73325001 Grand Jury 526 2,812 (7,256) (4,444)0.102% 93 (4,352)25002 Ct 0069 Svs 2,750 14,700 (12,271) 2,4290.532% 485 2,91425003 Ct 5901 Svs 9,933 53,095 (7,597) 45,4981.920% 1,751 47,25031100 Fire 10,241 54,742 54,7421.980% 1,806 56,54732100 Sher-Coroner 24,043 128,518 128,5184.648% 4,239 132,75732200 Sher-Custody 13,408 71,671 71,6712.592% 2,364 74,03532230 Inmate Welfare 895 4,784 4,7840.173% 158 4,94241100 PHD 36,953 197,527 197,5277.144% 6,515 204,04241201 PHD-CHIP 339 1,812 1,8120.066% 60 1,87241212 PHD-EMS 1,519 8,120 8,1200.294% 268 8,38741400 PHD-HS 1,429 7,639 7,6390.276% 252 7,89041500 PHD-EHS 2,529 13,518 13,5180.489% 446 13,96441540 PHD-AS 11,311 60,461 60,4612.187% 1,994 62,45641814 PHD-TSAC 295 1,577 1,5770.057% 52 1,62943000 ADMHS 24,822 132,683 132,6834.799% 4,376 137,05943100 MH Services Ac 1,013 5,415 5,4150.196% 179 5,59344000 Soc Svcs 27,467 146,821 146,8215.310% 4,843 151,66444001 IHSS 463 2,475 2,4750.090% 82 2,55751000 Ag Comm 1,882 10,060 10,0600.364% 332 10,39252371 PLCFD 64 342 3420.012% 11 35353100 P&D 8,968 47,937 47,9371.734% 1,581 49,51853460 990-RDA IV 565 3,020 3,0200.109% 100 3,12053500 P&D-Energy 1,433 7,660 7,6600.277% 253 7,91353600 P&D-B&S 6,143 32,837 32,8371.188% 1,083 33,92053641 P&D-Oil 208 1,112 1,1120.040% 37 1,14954100 PW-Admin 2,383 12,738 12,7380.461% 420 13,15854210 PW-Roads 12,054 64,433 64,4332.330% 2,125 66,558

87




Detail Allocation for 05 Financial Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

54221 GS-Airports 415 2,218 2,2180.080% 73 2,29154300 PW-Surveyor 2,410 12,882 12,8820.466% 425 13,30754410 PW-Flood 8,625 46,104 46,1041.667% 1,521 47,62454471 PW-Water 919 4,912 4,9120.178% 162 5,07454478 PW-Proj Clnwtr 549 2,935 2,9350.106% 97 3,03154500 PW-SWM 9,352 49,990 49,9901.808% 1,649 51,63954560 PW-Lag San 2,347 12,546 12,5460.454% 414 12,95955000 HCD 1,249 6,676 6,6760.241% 220 6,89755200 HCD-AH 394 2,106 2,1060.076% 69 2,17655210 HCD-Collaterial 37 198 1980.007% 7 20455300 HCD-Home Pro 250 1,336 1,3360.048% 44 1,38055400 HCD-OCFD 44 235 2350.009% 8 24355500 HCD-RDA IV H 73 390 3900.014% 13 40362000 Clk-Rec-Assr 7,472 39,941 39,9411.445% 1,317 41,25863100 GS-Admin 927 4,955 4,9550.179% 163 5,11963410 GS-Med Mal 220 1,176 1,1760.043% 39 1,21563420 GS-Work Comp 2,253 12,043 12,0430.436% 397 12,44063430 GS-Liability 1,154 6,169 6,1690.223% 203 6,37263500 GS-Comm 2,466 13,182 13,1820.477% 435 13,61663600 GS-Veh Ops 4,753 25,406 25,4060.919% 838 26,24463700 GS-ITS 2,899 15,496 15,4960.560% 511 16,00764332 HR-Unemp SI 20 107 1070.004% 4 11064333 HR-Dent SI 309 1,652 1,6520.060% 54 1,70680100 Law Library 1,281 6,847 6,8470.248% 226 7,07381000 SBC Retirement 4,168 22,279 22,2790.806% 735 23,01481500 LAFCO 227 1,213 1,2130.044% 40 1,25384000 Goleta West San 1,081 5,778 5,7780.209% 191 5,96985100 IVRPD 2,214 11,835 11,8350.428% 390 12,22586100 SBCAG 3,421 18,286 18,2860.661% 603 18,89086400 SBCAG TDM 1,062 5,677 5,6770.205% 187 5,86487100 APCD 5,376 28,737 28,7371.039% 948 29,68490901 990 Prop 10 3,620 19,350 19,3500.700% 638 19,98899000 Dept 990 9,818 52,481 52,4811.898% 1,731 54,21299999 Other 151,496 809,801 809,80129.288% 26,710 836,511

517,262 2,764,951 (79,324) 2,685,627100.000% 87,858 2,773,485Subtotal

Direct Billed 79,324 79,324 79,324

517,262 2,764,951 2,764,951100.000% 87,858 2,852,809Total Allocated


Number of Transaction Lines ProcessedFIN General Ledger Transactions

88




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 2,765,054 392 3920.661% 39213000 Cnty Counsel 5,713,822 809 8091.365% 80952100 Land Maint 6,019,679 853 8531.438% 85363200 GS-Purchasing 623,290 88 880.149% 3 9263300 GS-Fac Svcs 3,971,361 562 5620.949% 21 58364000 Human Resource 3,028,172 429 4290.724% 16 44565000 Treasurer 4,024,331 570 5700.962% 21 591


11000 BOS 2,076,783 294 2940.496% 11 30521100 DA 14,775,323 2,093 2,0933.531% 77 2,16921300 Child Supt Srvc 7,643,328 1,083 1,0831.826% 40 1,12222100 Prob Svcs 19,854,692 2,812 2,8124.744% 103 2,91522200 Prob Inst 12,017,157 1,702 1,7022.872% 62 1,76423000 Pub Defend 7,949,979 1,126 1,1261.900% 41 1,16725000 Court Ops 18,655,789 2,642 2,6424.458% 97 2,73925003 Ct 5901 Svs 1,524,062 216 2160.364% 8 22431100 Fire 38,341,351 5,430 5,4309.162% 199 5,63032100 Sher-Coroner 49,438,211 7,002 7,00211.814% 257 7,25932200 Sher-Custody 24,663,970 3,493 3,4935.894% 128 3,62132230 Inmate Welfare 688,242 97 970.164% 4 10141100 PHD 38,555,732 5,461 5,4619.213% 200 5,66141212 PHD-EMS 844,409 120 1200.202% 4 12441400 PHD-HS 266,593 38 380.064% 1 3941500 PHD-EHS 2,394,834 339 3390.572% 12 35241540 PHD-AS 1,802,273 255 2550.431% 9 26541814 PHD-TSAC 85 0.000%43000 ADMHS 26,255,784 3,719 3,7196.274% 136 3,85543100 MH Services Ac 791,579 112 1120.189% 4 11644000 Soc Svcs 43,509,428 6,162 6,16210.397% 226 6,38844001 IHSS 608,773 86 860.145% 3 8951000 Ag Comm 2,696,835 382 3820.644% 14 39653100 P&D 6,376,896 903 9031.524% 33 93653500 P&D-Energy 920,052 130 1300.220% 5 13553600 P&D-B&S 3,743,546 530 5300.895% 19 55053641 P&D-Oil 153,573 22 220.037% 1 2354100 PW-Admin 1,413,046 200 2000.338% 7 20754210 PW-Roads 12,077,983 1,711 1,7112.886% 63 1,77354300 PW-Surveyor 1,810,450 256 2560.433% 9 26654410 PW-Flood 3,023,697 428 4280.723% 16 44454471 PW-Water 650,979 92 920.156% 3 9654500 PW-SWM 6,848,842 970 9701.637% 36 1,00654560 PW-Lag San 1,312,122 186 1860.314% 7 193

89




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

55000 HCD 1,100,078 156 1560.263% 6 16262000 Clk-Rec-Assr 9,484,533 1,343 1,3432.266% 49 1,39363100 GS-Admin 2,044,277 290 2900.488% 11 30063420 GS-Work Comp 1,030,537 146 1460.246% 5 15163430 GS-Liability 354,227 50 500.085% 2 5263500 GS-Comm 1,010,807 143 1430.242% 5 14863600 GS-Veh Ops 1,342,418 190 1900.321% 7 19763700 GS-ITS 3,337,219 473 4730.797% 17 49080100 Law Library 212,748 30 300.051% 1 3181000 SBC Retirement 1,532,283 217 2170.366% 8 22581500 LAFCO 5,150 1 10.001% 184000 Goleta West San 264,408 37 370.063% 1 3985100 IVRPD 655,298 93 930.157% 3 9686100 SBCAG 2,056,806 291 2910.491% 11 30287100 APCD 4,956,097 702 7021.184% 26 72890901 990 Prop 10 1,166,260 165 1650.279% 6 17199000 Dept 990 2,432,712 345 3450.581% 13 35799999 Other 5,668,136 803 8031.354% 29 832

418,486,099 59,271 59,271100.000% 2,099 61,370Subtotal

Direct Billed

418,486,099 59,271 59,271100.000% 2,099 61,370Total Allocated


Cost Plan Unit Salaries & Benefits-All UsersFIN Expenditure Ledger

90




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 2,765,054 3,224 3,2240.722% 3,22413000 Cnty Counsel 5,713,822 6,662 6,6621.492% 6,66252100 Land Maint 6,019,679 7,019 7,0191.572% 7,01963200 GS-Purchasing 623,290 727 7270.163% 25 75263300 GS-Fac Svcs 3,971,361 4,630 4,6301.037% 161 4,79264000 Human Resource 3,028,172 3,531 3,5310.791% 123 3,65465000 Treasurer 4,024,331 4,692 4,6921.051% 163 4,856


11000 BOS 2,076,783 2,421 2,4210.542% 84 2,50621100 DA 14,775,323 17,227 17,2273.858% 600 17,82721300 Child Supt Srvc 7,643,328 8,912 8,9121.996% 310 9,22222100 Prob Svcs 19,854,692 23,150 23,1505.185% 806 23,95622200 Prob Inst 12,017,157 14,012 14,0123.138% 488 14,49923000 Pub Defend 7,949,979 9,269 9,2692.076% 323 9,59231100 Fire 38,341,351 44,704 44,70410.012% 1,556 46,26032100 Sher-Coroner 49,438,211 57,643 57,64312.910% 2,006 59,64932200 Sher-Custody 24,663,970 28,757 28,7576.440% 1,001 29,75832230 Inmate Welfare 688,242 802 8020.180% 28 83041100 PHD 38,555,732 44,954 44,95410.068% 1,565 46,51941212 PHD-EMS 844,409 985 9850.220% 34 1,01941400 PHD-HS 266,593 311 3110.070% 11 32241500 PHD-EHS 2,394,834 2,792 2,7920.625% 97 2,88941540 PHD-AS 1,802,273 2,101 2,1010.471% 73 2,17541814 PHD-TSAC 85 0.000%43000 ADMHS 26,255,784 30,613 30,6136.856% 1,066 31,67943100 MH Services Ac 791,579 923 9230.207% 32 95544000 Soc Svcs 43,509,428 50,730 50,73011.361% 1,766 52,49644001 IHSS 608,773 710 7100.159% 25 73551000 Ag Comm 2,696,835 3,144 3,1440.704% 109 3,25453100 P&D 6,376,896 7,435 7,4351.665% 259 7,69453500 P&D-Energy 920,052 1,073 1,0730.240% 37 1,11053600 P&D-B&S 3,743,546 4,365 4,3650.978% 152 4,51753641 P&D-Oil 153,573 179 1790.040% 6 18554100 PW-Admin 1,413,046 1,648 1,6480.369% 57 1,70554210 PW-Roads 12,077,983 14,082 14,0823.154% 490 14,57354300 PW-Surveyor 1,810,450 2,111 2,1110.473% 73 2,18454410 PW-Flood 3,023,697 3,526 3,5260.790% 123 3,64854471 PW-Water 650,979 759 7590.170% 26 78554500 PW-SWM 6,848,842 7,985 7,9851.788% 278 8,26354560 PW-Lag San 1,312,122 1,530 1,5300.343% 53 1,58355000 HCD 1,100,078 1,283 1,2830.287% 45 1,32762000 Clk-Rec-Assr 9,484,533 11,059 11,0592.477% 385 11,443

91




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

63100 GS-Admin 2,044,277 2,384 2,3840.534% 83 2,46763420 GS-Work Comp 1,030,537 1,202 1,2020.269% 42 1,24363430 GS-Liability 354,227 413 4130.092% 14 42763500 GS-Comm 1,010,807 1,179 1,1790.264% 41 1,22063600 GS-Veh Ops 1,342,418 1,565 1,5650.351% 54 1,62063700 GS-ITS 3,337,219 3,891 3,8910.871% 135 4,02690901 990 Prop 10 1,166,260 1,360 1,3600.305% 47 1,40799000 Dept 990 2,432,712 2,836 2,8360.635% 99 2,935

382,955,322 446,510 446,510100.000% 14,953 461,463Subtotal

Direct Billed

382,955,322 446,510 446,510100.000% 14,953 461,463Total Allocated



92


93




Detail Allocation for 08 Internal Audit-Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

52100 Land Maint 1,659 2,006 2,0060.514% 2,006


21100 DA 5,855 7,079 (1,740) 5,3391.812% 255 5,59453500 P&D-Energy 1,098 1,327 1,3270.340% 48 1,37554210 PW-Roads (187) (226) (226)-0.058% (8) (234)55000 HCD 137,173 165,852 165,85242.455% 5,977 171,82962000 Clk-Rec-Assr 907 1,097 1,0970.281% 40 1,13681000 SBC Retirement 2,986 3,610 3,6100.924% 130 3,74099999 Other 173,611 209,909 (23,850) 186,05953.733% 7,565 193,623

323,102 390,654 (25,590) 365,064100.000% 14,006 379,069Subtotal

Direct Billed 25,590 25,590 25,590

323,102 390,654 390,654100.000% 14,006 404,659Total Allocated



94




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 24 4,516 4,5160.517% 4,51613000 Cnty Counsel 52 9,562 9,5621.096% 9,56252100 Land Maint 131 24,255 24,2552.779% 24,25563200 GS-Purchasing 12 2,246 2,2460.257% 76 2,32263300 GS-Fac Svcs 49 9,098 9,0981.042% 309 9,40764000 Human Resource 33 6,082 6,0820.697% 207 6,28965000 Treasurer 47 8,774 8,7741.005% 298 9,072


11000 BOS 24 4,379 4,3790.502% 149 4,52821100 DA 148 27,385 27,3853.138% 930 28,31521300 Child Supt Srvc 114 21,114 21,1142.419% 717 21,83222100 Prob Svcs 316 58,340 58,3406.685% 1,982 60,32222200 Prob Inst 202 37,252 37,2524.268% 1,265 38,51823000 Pub Defend 77 14,252 14,2521.633% 484 14,73631100 Fire 293 54,058 54,0586.194% 1,836 55,89432100 Sher-Coroner 453 83,606 83,6069.580% 2,840 86,44632200 Sher-Custody 286 52,832 52,8326.053% 1,795 54,62632230 Inmate Welfare 13 2,353 2,3530.270% 80 2,43341100 PHD 539 99,652 99,65211.418% 3,385 103,03741212 PHD-EMS 10 1,863 1,8630.213% 63 1,92641400 PHD-HS 3 554 5540.063% 19 57341500 PHD-EHS 29 5,410 5,4100.620% 184 5,59441540 PHD-AS 30 5,459 5,4590.626% 185 5,64541814 PHD-TSAC 0 0.000%43000 ADMHS 338 62,514 62,5147.163% 2,123 64,63743100 MH Services Ac 9 1,616 1,6160.185% 55 1,67144000 Soc Svcs 655 121,063 121,06313.871% 4,112 125,17544001 IHSS 9 1,652 1,6520.189% 56 1,70851000 Ag Comm 35 6,444 6,4440.738% 219 6,66353100 P&D 77 14,186 14,1861.625% 482 14,66853500 P&D-Energy 11 2,110 2,1100.242% 72 2,18253600 P&D-B&S 44 8,204 8,2040.940% 279 8,48353641 P&D-Oil 2 448 4480.051% 15 46354100 PW-Admin 14 2,599 2,5990.298% 88 2,68754210 PW-Roads 152 28,014 28,0143.210% 952 28,96654300 PW-Surveyor 22 4,026 4,0260.461% 137 4,16254410 PW-Flood 34 6,347 6,3470.727% 216 6,56354471 PW-Water 7 1,257 1,2570.144% 43 1,29954500 PW-SWM 91 16,729 16,7291.917% 568 17,29754560 PW-Lag San 15 2,771 2,7710.318% 94 2,86555000 HCD 11 2,088 2,0880.239% 71 2,15962000 Clk-Rec-Assr 138 25,431 25,4312.914% 864 26,295

95




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

63100 GS-Admin 21 3,920 3,9200.449% 133 4,05363420 GS-Work Comp 13 2,337 2,3370.268% 79 2,41663430 GS-Liability 4 783 7830.090% 27 80963500 GS-Comm 12 2,194 2,1940.251% 75 2,26863600 GS-Veh Ops 18 3,331 3,3310.382% 113 3,44463700 GS-ITS 39 7,273 7,2730.833% 247 7,52080100 Law Library 1 128 1280.015% 4 13281000 SBC Retirement 18 3,402 3,4020.390% 116 3,51890901 990 Prop 10 16 2,958 2,9580.339% 100 3,05899000 Dept 990 27 4,925 4,9250.564% 167 5,09299999 Other 5 959 9590.110% 33 992

4,724 872,751 872,751100.000% 28,343 901,094Subtotal

Direct Billed

4,724 872,751 872,751100.000% 28,343 901,094Total Allocated


Average number of employees - all usersFIN Labor Transaction Ledger

96



Total Direct Identify Financial Reporting



Customer Support

Allocation Summary for 61000 Auditor-Controller

04-Apr-08

16,340 4,810 133 4,058 30511000 BOS24,030 1,233 6,231 513 7,922 39212000 Cnty Exec37,405 654 12,875 128 6,714 80913000 Cnty Counsel

118,068 2,730 34,219 1,599 25,615 2,16921100 DA85,464 1,758 17,701 1,666 32,164 1,12221300 Child Supt Srvc

184,316 1,520 45,982 1,666 47,956 2,91522100 Prob Svcs117,852 920 27,831 333 33,986 1,76422200 Prob Inst

53,491 1,304 18,412 466 7,813 1,16723000 Pub Defend20,227 1,755 15,733 2,73925000 Court Ops(4,352) (4,352)25001 Grand Jury10,897 7,384 600 2,91425002 Ct 0069 Svs47,586 112 47,250 22425003 Ct 5901 Svs

263,099 3,442 88,796 6,530 56,547 5,63031100 Fire419,079 3,081 114,495 15,391 132,757 7,25932100 Sher-Coroner224,985 2,626 57,120 3,198 74,035 3,62132200 Sher-Custody

10,875 42 1,594 933 4,942 10132230 Inmate Welfare458,035 2,421 89,292 7,063 204,042 5,66141100 PHD

1,872 1,87241201 PHD-CHIP13,945 1,956 533 8,387 12441212 PHD-EMS

9,441 617 7,890 3941400 PHD-HS27,873 (806) 5,546 333 13,964 35241500 PHD-EHS75,341 162 4,174 466 62,456 26541540 PHD-AS

2,243 614 1,62941814 PHD-TSAC301,686 1,450 60,806 2,199 137,059 3,85543000 ADMHS

10,169 1,833 5,593 11643100 MH Services Act449,167 10,481 100,765 2,199 151,664 6,38844000 Soc Svcs

6,499 1,410 2,557 8944001 IHSS28,780 497 6,246 1,333 10,392 39651000 Ag Comm

162,586 21,708 13,564 6,543 86,638 85352100 Land Maint353 35352371 PLCFD

92,280 3,496 14,768 1,199 49,518 93653100 P&D33,204 30,084 3,12053460 990-RDA IV15,464 552 2,131 67 7,913 13553500 P&D-Energy58,991 2,052 8,670 800 33,920 55053600 P&D-B&S

2,548 374 356 1,149 2353641 P&D-Oil22,598 35 3,273 1,532 13,158 20754100 PW-Admin

167,371 11,239 27,972 16,524 66,558 1,77354210 PW-Roads2,358 67 2,29154221 GS-Airports

24,891 45 4,193 733 13,307 26654300 PW-Surveyor69,022 75 7,003 3,665 47,624 44454410 PW-Flood

8,779 16 1,508 5,074 9654471 PW-Water3,098 67 3,03154478 PW-Proj Clnwtr

107,880 3,020 15,861 10,794 51,639 1,00654500 PW-SWM

97





Payroll


04-Apr-08

2,506 4,52811000 BOS3,224 4,51612000 Cnty Exec6,662 9,56213000 Cnty Counsel

17,827 5,594 28,31521100 DA9,222 21,83221300 Child Supt Srvc

23,956 60,32222100 Prob Svcs14,499 38,51822200 Prob Inst

9,592 14,73623000 Pub Defend25000 Court Ops25001 Grand Jury25002 Ct 0069 Svs25003 Ct 5901 Svs

46,260 55,89431100 Fire59,649 86,44632100 Sher-Coroner29,758 54,62632200 Sher-Custody

830 2,43332230 Inmate Welfare46,519 103,03741100 PHD

41201 PHD-CHIP1,019 1,92641212 PHD-EMS

322 57341400 PHD-HS2,889 5,59441500 PHD-EHS2,175 5,64541540 PHD-AS

41814 PHD-TSAC31,679 64,63743000 ADMHS

955 1,67143100 MH Services Act52,496 125,17544000 Soc Svcs

735 1,70844001 IHSS3,254 6,66351000 Ag Comm7,019 2,006 24,25552100 Land Maint

52371 PLCFD7,694 14,66853100 P&D

53460 990-RDA IV1,110 1,375 2,18253500 P&D-Energy4,517 8,48353600 P&D-B&S

185 46353641 P&D-Oil1,705 2,68754100 PW-Admin

14,573 (234) 28,96654210 PW-Roads54221 GS-Airports

2,184 4,16254300 PW-Surveyor3,648 6,56354410 PW-Flood

785 1,29954471 PW-Water54478 PW-Proj Clnwtr

8,263 17,29754500 PW-SWM

98



Total Direct Identify Financial Reporting



Customer Support


04-Apr-08

28,920 5,549 3,039 2,732 12,959 19354560 PW-Lag San192,802 7,681 2,548 200 6,897 16255000 HCD

4,095 1,919 2,17655200 HCD-AH204 20455210 HCD-Collaterial

1,380 1,38055300 HCD-Home Prog243 24355400 HCD-OCFD885 482 40355500 HCD-RDA IV Hsg

111,963 3,209 21,965 5,264 41,258 1,39362000 Clk-Rec-Assr18,963 1,091 4,734 1,199 5,119 30063100 GS-Admin

6,325 195 1,443 400 1,121 9263200 GS-Purchasing121,358 1,242 9,197 866 95,271 58363300 GS-Fac Svcs

1,215 1,21563410 GS-Med Mal20,186 1,549 2,387 12,440 15163420 GS-Work Comp

8,592 111 820 6,372 5263430 GS-Liability19,910 316 2,341 13,616 14863500 GS-Comm35,034 420 3,109 26,244 19763600 GS-Veh Ops37,483 1,044 7,729 666 16,007 49063700 GS-ITS26,675 636 7,013 600 8,040 44564000 Human Resources

110 11064332 HR-Unemp SI1,706 1,70664333 HR-Dent SI

46,464 4,126 9,320 1,333 17,167 59165000 Treasurer7,237 7,073 3180100 Law Library

30,599 102 23,014 22581000 SBC Retirement6,078 4,824 1,253 181500 LAFCO6,008 5,969 3984000 Goleta West San

12,321 12,225 9685100 IVRPD19,192 18,890 30286100 SBCAG

5,864 5,86486400 SBCAG TDM30,412 29,684 72887100 APCD28,397 938 2,701 133 19,988 17190901 990 Prop 1068,963 5,634 733 54,212 35799000 Dept 990

1,070,819 29,666 9,195 836,511 83299999 Other104,945 31 79,324DirectBilled

5,861,186Total Allocated 181,207 885,989 112,593 2,852,809 61,370

99





Payroll


04-Apr-08

1,583 2,86554560 PW-Lag San1,327 171,829 2,15955000 HCD

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

11,443 1,136 26,29562000 Clk-Rec-Assr2,467 4,05363100 GS-Admin

752 2,32263200 GS-Purchasing4,792 9,40763300 GS-Fac Svcs

63410 GS-Med Mal1,243 2,41663420 GS-Work Comp

427 80963430 GS-Liability1,220 2,26863500 GS-Comm1,620 3,44463600 GS-Veh Ops4,026 7,52063700 GS-ITS3,654 6,28964000 Human Resources

64332 HR-Unemp SI64333 HR-Dent SI

4,856 9,07265000 Treasurer13280100 Law Library

3,740 3,51881000 SBC Retirement81500 LAFCO84000 Goleta West San85100 IVRPD86100 SBCAG86400 SBCAG TDM87100 APCD

1,407 3,05890901 990 Prop 102,935 5,09299000 Dept 990

193,623 99299999 Other25,590DirectBilled

461,463Total Allocated 404,659 901,094

100



PURCHASING

ALLOCATION DETAIL

101


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.

102

Costs to be allocated for 63200 General Services-Purchasing



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Salaries and Benefits 623,290 623,290Services and Supplies 103,652 103,652Operating Transfers 1,706 1,706Intrafund Trfs(+) 163,987 163,987

892,635 0 892,635Total Departmental ExpendituresDeductions:



00001 Eq Use Allow 509 50900002 Str Use Allow 1,404 1,40412000 Cnty Exec 2,676 235 2,91113000 Cnty Counsel 711 24 73652100 Land Maint 483 20 50361000 Aud-Cont 6,122 202 6,32563300 GS-Fac Svcs 11,480 11,48064000 Human Resources 7,471 7,47165000 Treasurer 158 158

11,905 19,592 31,497Total Allocated Additions

902,835 19,592 922,427Total to be Allocated

103

Functional Costs for 63200 General Services-Purchasing




Surplus Property

Mail Courier Procurement

04-Apr-08

Departmental Expenditures:Salaries and Benefits 623,290 35,852 197,058 390,380Services and Supplies 103,652 50,787 52,865Operating Transfers 1,706 1,706Intrafund Trfs(+) 163,987 62,114 101,873

892,635 35,852 309,958 546,824Total ExpendituresCost Adjustments:

Deductions (1,706) (1,706)

890,929 35,852 309,958 545,119Total Functional CostsFirst Addition/Reallocation

First Addition-Others 11,905 11,905First Admin Reallocation (11,905) 685 3,764 7,457

902,835 36,537 313,722 552,575Total First AllocationSecond Addition/Reallocation

Second Addition-Others 19,592 19,592Second Admin Reallocation (19,592) 1,127 6,194 12,271

922,427 37,664 319,916 564,846Total Allocated

104

63200 General Services-Purchasing



Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 8 170 1700.465% 17013000 Cnty Counsel 2 43 430.116% 4352100 Land Maint 102 2,168 2,1685.934% 2,16861000 Aud-Cont 31 659 6591.803% 65963300 GS-Fac Svcs 13 276 2760.756% 9 28664000 Human Resource 9 191 1910.524% 6 19865000 Treasurer 20 425 4251.163% 14 439


11000 BOS 2 43 430.116% 1 4421100 DA 24 510 5101.396% 17 52721300 Child Supt Srvc 25 531 5311.454% 18 54922100 Prob Svcs 25 531 5311.454% 18 54922200 Prob Inst 5 106 1060.291% 4 11023000 Pub Defend 7 149 1490.407% 5 15425002 Ct 0069 Svs 9 191 1910.524% 6 19831100 Fire 98 2,083 2,0835.701% 70 2,15332100 Sher-Coroner 231 4,910 4,91013.438% 165 5,07532200 Sher-Custody 48 1,020 1,0202.792% 34 1,05532230 Inmate Welfare 14 298 2980.814% 10 30841100 PHD 106 2,253 2,2536.166% 76 2,32941212 PHD-EMS 8 170 1700.465% 6 17641500 PHD-EHS 5 106 1060.291% 4 11041540 PHD-AS 7 149 1490.407% 5 15443000 ADMHS 33 701 7011.920% 24 72544000 Soc Svcs 33 701 7011.920% 24 72551000 Ag Comm 20 425 4251.163% 14 43953100 P&D 18 383 3831.047% 13 39553500 P&D-Energy 1 21 210.058% 1 2253600 P&D-B&S 12 255 2550.698% 9 26454100 PW-Admin 23 489 4891.338% 16 50554210 PW-Roads 248 5,271 5,27114.427% 177 5,44954221 GS-Airports 1 21 210.058% 1 2254300 PW-Surveyor 11 234 2340.640% 8 24254410 PW-Flood 55 1,169 1,1693.200% 39 1,20854478 PW-Proj Clnwtr 1 21 210.058% 1 2254500 PW-SWM 162 3,443 3,4439.424% 116 3,55954560 PW-Lag San 41 871 8712.385% 29 90155000 HCD 3 64 640.175% 2 6662000 Clk-Rec-Assr 79 1,679 1,6794.596% 56 1,73663100 GS-Admin 18 383 3831.047% 13 39563700 GS-ITS 10 213 2130.582% 7 22090901 990 Prop 10 2 43 430.116% 1 44

105




Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

99000 Dept 990 11 234 2340.640% 8 24299999 Other 138 2,933 2,9338.028% 99 3,032

1,719 36,537 36,537100.000% 1,127 37,664Subtotal

Direct Billed

1,719 36,537 36,537100.000% 1,127 37,664Total Allocated


Number of Equipment Capital AssetsCapital Asset Inventory System

106




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 18 1,848 1,8480.589% 1,84813000 Cnty Counsel 6 616 6160.196% 61652100 Land Maint 128 13,093 13,0934.173% 13,09361000 Aud-Cont 6 616 6160.196% 61663300 GS-Fac Svcs 47 4,775 4,7751.522% 99 4,87564000 Human Resource 53 5,391 5,3911.718% 112 5,50465000 Treasurer 34 3,492 3,4921.113% 73 3,564


11000 BOS 118 12,118 12,1183.863% 252 12,37021100 DA 106 10,834 10,8343.453% 226 11,05921300 Child Supt Srvc 81 8,318 8,3182.651% 173 8,49122100 Prob Svcs 106 10,885 10,8853.470% 227 11,11222200 Prob Inst 81 8,318 8,3182.651% 173 8,49123000 Pub Defend 106 10,834 10,8343.453% 226 11,05925000 Court Ops 177 18,125 18,1255.777% 377 18,50225001 Grand Jury 22 2,208 2,2080.704% 46 2,25431100 Fire 193 19,819 19,8196.318% 413 20,23232100 Sher-Coroner 101 10,351 10,3513.300% 215 10,56741100 PHD 246 25,262 25,2628.052% 526 25,78841500 PHD-EHS 28 2,875 2,8750.917% 60 2,93541540 PHD-AS 64 6,593 6,5932.101% 137 6,73043000 ADMHS 56 5,751 5,7511.833% 120 5,87044000 Soc Svcs 109 11,193 11,1933.568% 233 11,42651000 Ag Comm 81 8,318 8,3182.651% 173 8,49153100 P&D 6 616 6160.196% 13 62953600 P&D-B&S 62 6,367 6,3672.029% 133 6,49953641 P&D-Oil 28 2,875 2,8750.917% 60 2,93554100 PW-Admin 34 3,492 3,4921.113% 73 3,56454210 PW-Roads 140 14,377 14,3774.583% 299 14,67654300 PW-Surveyor 6 616 6160.196% 13 62954410 PW-Flood 90 9,242 9,2422.946% 192 9,43554471 PW-Water 34 3,492 3,4921.113% 73 3,56454500 PW-SWM 75 7,651 7,6512.439% 159 7,81054560 PW-Lag San 28 2,875 2,8750.917% 60 2,93555000 HCD 18 1,848 1,8480.589% 38 1,88762000 Clk-Rec-Assr 105 10,783 10,7833.437% 224 11,00763100 GS-Admin 12 1,232 1,2320.393% 26 1,25863420 GS-Work Comp 25 2,567 2,5670.818% 53 2,62163430 GS-Liability 25 2,567 2,5670.818% 53 2,62163500 GS-Comm 25 2,567 2,5670.818% 53 2,62163600 GS-Veh Ops 25 2,567 2,5670.818% 53 2,62163700 GS-ITS 52 5,340 5,3401.702% 111 5,451

107




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

80100 Law Library 50 5,083 5,0831.620% 106 5,18981000 SBC Retirement 25 2,567 2,5670.818% 53 2,62186100 SBCAG 25 2,567 2,5670.818% 53 2,62187100 APCD 25 2,567 2,5670.818% 53 2,62190901 990 Prop 10 53 5,443 5,4431.735% 113 5,55699000 Dept 990 22 2,208 2,2080.704% 46 2,25499999 Other 103 10,577 10,5773.372% 220 10,797

3,055 313,722 313,722100.000% 6,194 319,916Subtotal

Direct Billed

3,055 313,722 313,722100.000% 6,194 319,916Total Allocated


Average minutes per delivery by mail routeDaily Mail Routes

108




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 13 1,648 1,6480.298% 1,64813000 Cnty Counsel 22 2,788 2,7880.505% 2,78852100 Land Maint 238 30,164 30,1645.459% 30,16461000 Aud-Cont 27 3,422 3,4220.619% 3,42263300 GS-Fac Svcs 303 38,401 38,4016.950% 916 39,31764000 Human Resource 82 10,392 10,3921.881% 248 10,64065000 Treasurer 29 3,675 3,6750.665% 88 3,763

714 90,491 90,49116.376% 1,251 91,742Cost Center Subtotal

21100 DA 34 4,309 4,3090.780% 103 4,41221300 Child Supt Srvc 58 7,351 7,3511.330% 175 7,52622100 Prob Svcs 45 5,703 5,7031.032% 136 5,83922200 Prob Inst 48 6,083 6,0831.101% 145 6,22823000 Pub Defend 23 2,915 2,9150.528% 70 2,98425000 Court Ops 119 15,082 15,0822.729% 360 15,44125001 Grand Jury 8 1,014 1,0140.183% 24 1,03825003 Ct 5901 Svs 64 8,111 8,1111.468% 193 8,30531100 Fire 139 17,617 17,6173.188% 420 18,03732100 Sher-Coroner 236 29,910 29,9105.413% 713 30,62332200 Sher-Custody 59 7,478 7,4781.353% 178 7,65632230 Inmate Welfare 3 380 3800.069% 9 38941100 PHD 405 51,329 51,3299.289% 1,224 52,55341201 PHD-CHIP 27 3,422 3,4220.619% 82 3,50441212 PHD-EMS 20 2,535 2,5350.459% 60 2,59541500 PHD-EHS 8 1,014 1,0140.183% 24 1,03841540 PHD-AS 20 2,535 2,5350.459% 60 2,59541814 PHD-TSAC 12 1,521 1,5210.275% 36 1,55743000 ADMHS 352 44,612 44,6128.073% 1,064 45,67544000 Soc Svcs 327 41,443 41,4437.500% 988 42,43144001 IHSS 5 634 6340.115% 15 64951000 Ag Comm 24 3,042 3,0420.550% 73 3,11453100 P&D 63 7,984 7,9841.445% 190 8,17553460 990-RDA IV 18 2,281 2,2810.413% 54 2,33653500 P&D-Energy 6 760 7600.138% 18 77953600 P&D-B&S 6 760 7600.138% 18 77954100 PW-Admin 16 2,028 2,0280.367% 48 2,07654210 PW-Roads 235 29,783 29,7835.390% 710 30,49454300 PW-Surveyor 10 1,267 1,2670.229% 30 1,29854410 PW-Flood 30 3,802 3,8020.688% 91 3,89354471 PW-Water 36 4,563 4,5630.826% 109 4,67154478 PW-Proj Clnwtr 22 2,788 2,7880.505% 66 2,85554500 PW-SWM 190 24,080 24,0804.358% 574 24,65454560 PW-Lag San 76 9,632 9,6321.743% 230 9,862

109




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

55000 HCD 63 7,984 7,9841.445% 190 8,17555200 HCD-AH 15 1,901 1,9010.344% 45 1,94655300 HCD-Home Pro 5 634 6340.115% 15 64962000 Clk-Rec-Assr 70 8,872 8,8721.606% 212 9,08363100 GS-Admin 24 3,042 3,0420.550% 73 3,11463420 GS-Work Comp 16 2,028 2,0280.367% 48 2,07663430 GS-Liability 2 253 2530.046% 6 26063500 GS-Comm 39 4,943 4,9430.894% 118 5,06163600 GS-Veh Ops 142 17,997 17,9973.257% 429 18,42663700 GS-ITS 82 10,392 10,3921.881% 248 10,64064332 HR-Unemp SI 3 380 3800.069% 9 38981000 SBC Retirement 3 380 3800.069% 9 38987100 APCD 48 6,083 6,0831.101% 145 6,22890901 990 Prop 10 72 9,125 9,1251.651% 218 9,34399000 Dept 990 76 9,632 9,6321.743% 230 9,86299999 Other 242 30,670 30,6705.550% 731 31,402

4,360 552,575 552,575100.000% 12,271 564,846Subtotal

Direct Billed

4,360 552,575 552,575100.000% 12,271 564,846Total Allocated


Number of documents processed, weightedPurchasing Plus & FIN Trans Register

110



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

04-Apr-08

12,414 44 12,37011000 BOS3,666 170 1,848 1,64812000 Cnty Exec3,447 43 616 2,78813000 Cnty Counsel

15,999 527 11,059 4,41221100 DA16,566 549 8,491 7,52621300 Child Supt Srvc17,500 549 11,112 5,83922100 Prob Svcs14,829 110 8,491 6,22822200 Prob Inst14,198 154 11,059 2,98423000 Pub Defend33,944 18,502 15,44125000 Court Ops

3,292 2,254 1,03825001 Grand Jury198 19825002 Ct 0069 Svs

8,305 8,30525003 Ct 5901 Svs40,422 2,153 20,232 18,03731100 Fire46,265 5,075 10,567 30,62332100 Sher-Coroner

8,710 1,055 7,65632200 Sher-Custody697 308 38932230 Inmate Welfare

80,670 2,329 25,788 52,55341100 PHD3,504 3,50441201 PHD-CHIP2,771 176 2,59541212 PHD-EMS4,083 110 2,935 1,03841500 PHD-EHS9,479 154 6,730 2,59541540 PHD-AS1,557 1,55741814 PHD-TSAC

52,271 725 5,870 45,67543000 ADMHS54,583 725 11,426 42,43144000 Soc Svcs

649 64944001 IHSS12,045 439 8,491 3,11451000 Ag Comm45,425 2,168 13,093 30,16452100 Land Maint

9,199 395 629 8,17553100 P&D2,336 2,33653460 990-RDA IV

801 22 77953500 P&D-Energy7,542 264 6,499 77953600 P&D-B&S2,935 2,93553641 P&D-Oil6,146 505 3,564 2,07654100 PW-Admin

50,618 5,449 14,676 30,49454210 PW-Roads22 2254221 GS-Airports

2,168 242 629 1,29854300 PW-Surveyor14,536 1,208 9,435 3,89354410 PW-Flood

8,236 3,564 4,67154471 PW-Water2,877 22 2,85554478 PW-Proj Clnwtr

36,023 3,559 7,810 24,65454500 PW-SWM13,698 901 2,935 9,86254560 PW-Lag San10,128 66 1,887 8,17555000 HCD

1,946 1,94655200 HCD-AH

111



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

04-Apr-08

649 64955300 HCD-Home Prog4,697 659 616 3,42261000 Aud-Cont

21,826 1,736 11,007 9,08362000 Clk-Rec-Assr4,768 395 1,258 3,11463100 GS-Admin

44,477 286 4,875 39,31763300 GS-Fac Svcs4,697 2,621 2,07663420 GS-Work Comp2,880 2,621 26063430 GS-Liability7,681 2,621 5,06163500 GS-Comm

21,047 2,621 18,42663600 GS-Veh Ops16,311 220 5,451 10,64063700 GS-ITS16,342 198 5,504 10,64064000 Human Resources

389 38964332 HR-Unemp SI7,767 439 3,564 3,76365000 Treasurer5,189 5,18980100 Law Library3,010 2,621 38981000 SBC Retirement2,621 2,62186100 SBCAG8,849 2,621 6,22887100 APCD

14,943 44 5,556 9,34390901 990 Prop 1012,357 242 2,254 9,86299000 Dept 99045,231 3,032 10,797 31,40299999 Other

922,427Total Allocated 37,664 319,916 564,846

112



FACILITIES MANAGEMENT

ALLOCATION DETAIL

113


Schedule 08.100

Facilities Management [Cost Center 63300]

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

Building Maintenance: This includes the cost of routine maintenance performed on structures by County personnel. The department accumulates costs by building and the plan allocates these costs based on building area occupied. Building Utilities: This includes the cost of utilities. The department accumulates costs by building and the Plan allocates these costs based on building area occupied. Effective in fiscal year 07-08 utility charges to departments will be through an internal service fund. Building Direct Identify: The department calculates charges for and bills certain departments on a monthly basis. The plan shows these costs as directly identified and offsets the allocation to the grantees with the amount direct billed. These amounts also reduce total building costs accumulated for the Building Labor function and the Building Services and Supplies function; the remaining building costs are allocated to the other occupants based on area occupied. Real Property: This function includes the costs of negotiating sales and purchases of County property, leases for County occupancy in rented structures, or for leasing County property to private parties. The Plan allocates these costs based on the direct costs accumulated in FIN. Revenues received or intrafund billings resulting from Real Property services offset the grantee allocation. Special Projects: This includes costs for minor projects that are not capitalized or special departmental projects such as moving or remodeling. FIN accumulates these costs by department and the Plan allocates these costs based on the direct costs accumulated in FIN.

114


115

Costs to be allocated for 63300 General Services-Facilities Services



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Salaries and Benefits 3,971,721 3,971,721Services and Supplies 9,824,839 9,824,839Operating Transfers 772,891 772,891Fixed Assets 10,347 10,347Intrafund Trfs(+) 801,617 801,617


N/A: Operating Transfers (772,891) (772,891)N/A: Fixed Assets (10,347) (10,347)


00001 Eq Use Allow 26,001 26,00100002 Str Use Allow 73,702 73,70212000 Cnty Exec 17,051 1,498 18,54913000 Cnty Counsel 46,220 1,590 47,81052100 Land Maint 51,369 2,141 53,51061000 Aud-Cont 117,495 3,863 121,35863200 GS-Purchasing 43,453 1,024 44,47764000 Human Resources 38,728 38,72865000 Treasurer 12,712 12,712


Labor & SS from 02,03 to 01 (267,752) (267,752)Labor & SS to 01 from 02,03 267,752 267,752Lompoc Vet event (7,596) (7,596)Lompoc Vets (4,982) (4,982)Lost access card (20) (20)Reimb to GCP for Trsfr to Depts (100,000) (100,000)Rents CH events (69,225) (69,225)



116

Functional Costs for 63300 General Services-Facilities Services




Building Maintenance

Building Utilities

Direct Identify - Bldg

Charges

Real Property

04-Apr-08

Departmental Expenditures:Salaries and Benefits 3,971,721 2,969,839 315,378Services and Supplies 9,824,839 4,116,935 5,102,668 258,906 258,236Operating Transfers 772,891 3,275 369,616Fixed Assets 10,347 10,347Intrafund Trfs(+) 801,617 638,379 2,500 61,195

15,381,415 7,738,775 5,105,168 258,906 1,004,425Total ExpendituresCost Adjustments:

Deductions (783,238) (13,622) (369,616)Lompoc Vet event (7,596) (7,596)Adjust certain costs to AdminDirect charge to Mental Healt (52,775) (166,014) 218,790Direct charge to Social Servic (194,341) (330,522) 524,862Labor & SS to 01 from 02,03 267,752 267,752Lompoc Vets (4,982) (4,982)Lost access card (20) (20)Reimb to GCP for Trsfr to De (100,000) (100,000)Rents CH events (69,225) (69,225)Labor & SS from 02,03 to 01 (267,752) (194,146) (73,606)

14,416,354 267,752 7,283,871 4,535,026 1,002,558 453,006Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 46,220 29,000First Addition-Others 329,072 329,072First Admin Reallocation (596,824) 446,273 47,391

14,791,646 7,730,144 4,535,026 1,002,558 529,397Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 1,590 997Second Addition-Others 59,966 59,966Second Admin Reallocation (59,966) 44,839 4,762

14,853,202 7,774,983 4,535,026 1,002,558 535,156Total Allocated

117

Functional Costs for 63300 General Services-Facilities Services



Special Projects General Government

04-Apr-08

Departmental Expenditures:Salaries and Benefits 686,504Services and Supplies 88,094Operating Transfers 400,000Fixed AssetsIntrafund Trfs(+) 99,543

1,274,141Total ExpendituresCost Adjustments:

Deductions (400,000)Lompoc Vet eventAdjust certain costs to AdminDirect charge to Mental HealtDirect charge to Social ServicLabor & SS to 01 from 02,03Lompoc VetsLost access cardReimb to GCP for Trsfr to DeRents CH eventsLabor & SS from 02,03 to 01

874,141Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 17,221First Addition-OthersFirst Admin Reallocation 103,160

977,301 17,221Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 592Second Addition-OthersSecond Admin Reallocation 10,365

987,666 17,813Total Allocated

118

63300 General Services-Facilities Services



Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 47,403 82,725 82,7251.070% 82,72513000 Cnty Counsel 42,711 74,538 74,5380.964% 74,53852100 Land Maint 22,037 38,458 38,4580.498% 38,45861000 Aud-Cont 57,366 100,113 100,1131.295% 100,11363200 GS-Purchasing 4,649 8,114 8,1140.105% 8,11464000 Human Resource 31,622 55,185 55,1850.714% 333 55,51865000 Treasurer 58,165 101,506 101,5061.313% 613 102,119

263,954 460,640 460,6405.959% 946 461,586Cost Center Subtotal

11000 BOS 66,134 115,413 115,4131.493% 697 116,11021100 DA 133,677 233,287 233,2873.018% 1,409 234,69622100 Prob Svcs 365,756 638,300 (1,220) 637,0808.257% 3,854 640,93422200 Prob Inst 331,193 577,983 577,9837.477% 3,490 581,47323000 Pub Defend 100,315 175,065 175,0652.265% 1,057 176,12225000 Court Ops 714,803 1,247,441 1,247,44116.137% 7,532 1,254,97325001 Grand Jury 1,569 2,739 2,7390.035% 17 2,75531100 Fire 115,458 201,493 201,4932.607% 1,217 202,70932100 Sher-Coroner 156,264 272,705 272,7053.528% 1,647 274,35232200 Sher-Custody 949,267 1,656,617 (100,350) 1,556,26721.431% 10,003 1,566,27041100 PHD 399,941 697,959 697,9599.029% 4,214 702,17341212 PHD-EMS 3,124 5,452 5,4520.071% 33 5,48541400 PHD-HS 1,997 3,485 3,4850.045% 21 3,50641500 PHD-EHS 10,780 18,813 18,8130.243% 114 18,92741540 PHD-AS 62,592 109,234 109,2341.413% 660 109,89343000 ADMHS 60,499 105,580 105,5801.366% 637 106,21844000 Soc Svcs 12,010 20,960 20,9600.271% 127 21,08651000 Ag Comm 22,530 39,318 39,3180.509% 237 39,55553100 P&D 32,727 57,113 57,1130.739% 345 57,45853600 P&D-B&S 27,236 47,530 47,5300.615% 287 47,81754100 PW-Admin 16,051 28,012 28,0120.362% 169 28,18154210 PW-Roads 121,360 211,793 211,7932.740% 1,279 213,07254300 PW-Surveyor 9,878 17,239 17,2390.223% 104 17,34354410 PW-Flood 47,263 82,481 82,4811.067% 498 82,97954471 PW-Water 3,008 5,249 5,2490.068% 32 5,28154500 PW-SWM 19,462 33,964 33,9640.439% 205 34,16954560 PW-Lag San 2,800 4,887 4,8870.063% 30 4,91655000 HCD 8,617 15,038 15,0380.195% 91 15,12962000 Clk-Rec-Assr 182,480 318,456 318,4564.120% 1,923 320,37963100 GS-Admin 48,337 84,355 84,3551.091% 509 84,86463500 GS-Comm 15,366 26,816 26,8160.347% 162 26,97863600 GS-Veh Ops 40,790 71,184 71,1840.921% 430 71,61463700 GS-ITS 38,875 67,844 67,8440.878% 410 68,25380100 Law Library 45,886 80,078 80,0781.036% 484 80,561

119




Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

87100 APCD 1,000 1,745 1,7450.023% 11 1,75699999 Other (3,510) (6,125) (13,654) (19,779)-0.079% (37) (19,816)

4,429,490 7,730,144 (115,224) 7,614,920100.000% 44,839 7,659,760Subtotal

Direct Billed 115,224 115,224 115,224

4,429,490 7,730,144 7,730,144100.000% 44,839 7,774,983Total Allocated


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

120




Detail Allocation for 03 Building Utilities


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 34,324 36,405 36,4050.803% 36,40513000 Cnty Counsel 30,175 32,004 32,0040.706% 32,00452100 Land Maint 580,754 615,967 615,96713.582% 615,96761000 Aud-Cont 38,979 41,343 41,3430.912% 41,34363200 GS-Purchasing 3,160 3,352 3,3520.074% 3,35264000 Human Resource 41,258 43,759 43,7590.965% 43,75965000 Treasurer 36,233 38,430 38,4300.847% 38,430


11000 BOS 38,384 40,712 40,7120.898% 40,71221100 DA 111,819 118,599 118,5992.615% 118,59922100 Prob Svcs 110,027 116,698 116,6982.573% 116,69822200 Prob Inst 290,359 307,965 307,9656.791% 307,96523000 Pub Defend 74,392 78,902 78,9021.740% 78,90225000 Court Ops 482,916 512,196 512,19611.294% 512,19625001 Grand Jury 3,984 4,226 4,2260.093% 4,22631100 Fire 200,964 213,149 213,1494.700% 213,14932100 Sher-Coroner 263,037 278,986 278,9866.152% 278,98632200 Sher-Custody 651,958 691,488 691,48815.248% 691,48841100 PHD 398,130 422,270 422,2709.311% 422,27041212 PHD-EMS 650 690 6900.015% 69041400 PHD-HS 2,714 2,879 2,8790.063% 2,87941500 PHD-EHS 23,523 24,950 24,9500.550% 24,95041540 PHD-AS 119,912 127,183 127,1832.804% 127,18343000 ADMHS 156,370 165,851 165,8513.657% 165,85144000 Soc Svcs 19,429 20,607 20,6070.454% 20,60751000 Ag Comm 40,650 43,115 43,1150.951% 43,11553100 P&D 44,849 47,568 47,5681.049% 47,56853600 P&D-B&S 43,100 45,713 45,7131.008% 45,71354100 PW-Admin 23,823 25,267 25,2670.557% 25,26754210 PW-Roads 63,934 67,811 67,8111.495% 67,81154300 PW-Surveyor 10,460 11,094 11,0940.245% 11,09454410 PW-Flood 27,649 29,325 29,3250.647% 29,32554471 PW-Water 4,466 4,737 4,7370.104% 4,73754500 PW-SWM 29,660 31,458 31,4580.694% 31,45854560 PW-Lag San 4,138 4,389 4,3890.097% 4,38955000 HCD 5,857 6,213 6,2130.137% 6,21362000 Clk-Rec-Assr 148,458 157,459 157,4593.472% 157,45963100 GS-Admin 32,578 34,553 34,5530.762% 34,55363500 GS-Comm 9,380 9,949 9,9490.219% 9,94963600 GS-Veh Ops 21,694 23,009 23,0090.507% 23,00963700 GS-ITS 26,426 28,028 28,0280.618% 28,02880100 Law Library 20,170 21,393 21,3930.472% 21,393

121




Detail Allocation for 03 Building Utilities


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

87100 APCD 10 11 110.000% 1199999 Other 5,018 5,323 (1,612) 3,7110.117% 3,711

4,275,774 4,535,026 (1,612) 4,533,414100.000% 4,533,414Subtotal

Direct Billed 1,612 1,612 1,612

4,275,774 4,535,026 4,535,026100.000% 4,535,026Total Allocated


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

122


123




Detail Allocation for 04 Direct Identify - Bldg Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

52100 Land Maint 258,906 258,906 (253,417) 5,49025.825% 5,490

258,906 258,906 (253,417) 5,49025.825% 5,490Cost Center Subtotal

43000 ADMHS 218,790 218,790 (228,241) (9,452)21.823% (9,452)44000 Soc Svcs 524,862 524,862 (515,293) 9,57052.352% 9,570

1,002,558 1,002,558 (996,951) 5,607100.000% 5,607Subtotal

Direct Billed 996,951 996,951 996,951

1,002,558 1,002,558 1,002,558100.000% 1,002,558Total Allocated



124




Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 524 1,951 1,9510.369% 1,95113000 Cnty Counsel 2,628 9,791 9,7911.849% 9,79152100 Land Maint 7,576 28,219 (9,398) 18,8225.330% 18,82261000 Aud-Cont 159 593 5930.112% 59363200 GS-Purchasing 4 14 140.003% 1464000 Human Resource 734 2,732 2,7320.516% 32 2,76565000 Treasurer 35 131 1310.025% 2 132

11,660 43,431 (9,398) 34,0338.204% 34 34,067Cost Center Subtotal

11000 BOS 1,349 5,026 5,0260.949% 59 5,08621300 Child Supt Srvc 147 549 5490.104% 6 55522100 Prob Svcs 13,399 49,910 49,9109.428% 588 50,49823000 Pub Defend (3,371) (12,558) (12,558)-2.372% (148) (12,706)25000 Court Ops (36,048) (134,275) (134,275)-25.364% (1,582) (135,857)25002 Ct 0069 Svs 837 3,119 (1,155) 1,9640.589% 37 2,00025003 Ct 5901 Svs 538 2,004 2,0040.379% 24 2,02831100 Fire 307 1,143 1,1430.216% 13 1,15632100 Sher-Coroner 1,820 6,779 6,7791.280% 80 6,85932200 Sher-Custody 2,564 9,551 (1,694) 7,8571.804% 113 7,97041100 PHD 1,789 6,665 (1,348) 5,3171.259% 79 5,39641400 PHD-HS 194 724 7240.137% 9 73341500 PHD-EHS 350 1,305 1,3050.247% 15 1,32141540 PHD-AS 961 3,578 3,5780.676% 42 3,62043000 ADMHS 27,311 101,730 (15,000) 86,73019.216% 1,199 87,92944000 Soc Svcs 1,162 4,327 (770) 3,5570.817% 51 3,60851000 Ag Comm 472 1,758 1,7580.332% 21 1,77853100 P&D 2,665 9,927 9,9271.875% 117 10,04453500 P&D-Energy 49 181 1810.034% 2 18353600 P&D-B&S 126 468 4680.088% 6 47354100 PW-Admin 1,531 5,704 5,7041.077% 67 5,77154500 PW-SWM 62 231 2310.044% 3 23455000 HCD 3,409 12,697 12,6972.398% 150 12,84762000 Clk-Rec-Assr (4,981) (18,554) (18,554)-3.505% (219) (18,773)63100 GS-Admin 74 276 2760.052% 3 27963500 GS-Comm 4,322 16,097 (3,217) 12,8813.041% 190 13,07163700 GS-ITS 32 120 1200.023% 1 12280100 Law Library (6,027) (22,450) (22,450)-4.241% (264) (22,715)90901 990 Prop 10 2,218 8,263 (1,579) 6,6851.561% 97 6,78299999 Other 113,203 421,672 (1,136,962) (715,290)79.651% 4,968 (710,322)

142,123 529,397 (1,171,121) (641,724)100.000% 5,759 (635,965)Subtotal

Direct Billed 1,171,121 1,171,121 1,171,121

142,123 529,397 529,397100.000% 5,759 535,156Total Allocated

125




Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08



126


127




Detail Allocation for 06 Special Projects


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 26,178 53,473 (27,923) 25,5515.472% 25,55113000 Cnty Counsel 6 11 110.001% 1161000 Aud-Cont (1) (1) (1)0.000% (1)65000 Treasurer (16) (33) (33)-0.003% (33)

26,167 53,450 (27,923) 25,5285.469% 25,528Cost Center Subtotal

11000 BOS (34) (69) (69)-0.007% (1) (69)21100 DA 65 132 1320.014% 1 13422200 Prob Inst 1,520 3,104 3,1040.318% 35 3,13923000 Pub Defend 78 159 1590.016% 2 16125000 Court Ops 9,444 19,291 19,2911.974% 216 19,50744000 Soc Svcs 498 1,017 1,0170.104% 11 1,02853460 990-RDA IV 16,684 34,079 778 34,8583.487% 382 35,24054221 GS-Airports 5,592 11,423 (8,135) 3,2891.169% 128 3,41762000 Clk-Rec-Assr (42) (86) (86)-0.009% (1) (87)99999 Other 418,470 854,800 (436,501) 418,29987.465% 9,591 427,890

478,441 977,301 (471,779) 505,522100.000% 10,365 515,887Subtotal

Direct Billed 471,779 471,779 471,779

478,441 977,301 977,301100.000% 10,365 987,666Total Allocated



128



Total Building Maintenance

Building Utilities


Charges

Real Property Special Projects

Allocation Summary for 63300 General Services-Facilities Services

04-Apr-08

161,838 116,110 40,712 5,086 (69)11000 BOS146,632 82,725 36,405 1,951 25,55112000 Cnty Exec116,344 74,538 32,004 9,791 1113000 Cnty Counsel353,429 234,696 118,599 13421100 DA

555 55521300 Child Supt Srvc808,131 640,934 116,698 50,49822100 Prob Svcs892,576 581,473 307,965 3,13922200 Prob Inst242,479 176,122 78,902 (12,706) 16123000 Pub Defend

1,650,820 1,254,973 512,196 (135,857) 19,50725000 Court Ops6,981 2,755 4,22625001 Grand Jury2,000 2,00025002 Ct 0069 Svs2,028 2,02825003 Ct 5901 Svs

417,015 202,709 213,149 1,15631100 Fire560,196 274,352 278,986 6,85932100 Sher-Coroner

2,265,728 1,566,270 691,488 7,97032200 Sher-Custody1,129,839 702,173 422,270 5,39641100 PHD

6,175 5,485 69041212 PHD-EMS7,117 3,506 2,879 73341400 PHD-HS

45,197 18,927 24,950 1,32141500 PHD-EHS240,696 109,893 127,183 3,62041540 PHD-AS350,546 106,218 165,851 (9,452) 87,92943000 ADMHS

55,899 21,086 20,607 9,570 3,608 1,02844000 Soc Svcs84,448 39,555 43,115 1,77851000 Ag Comm

678,736 38,458 615,967 5,490 18,82252100 Land Maint115,070 57,458 47,568 10,04453100 P&D

35,240 35,24053460 990-RDA IV183 18353500 P&D-Energy

94,004 47,817 45,713 47353600 P&D-B&S59,219 28,181 25,267 5,77154100 PW-Admin

280,882 213,072 67,81154210 PW-Roads3,417 3,41754221 GS-Airports

28,438 17,343 11,09454300 PW-Surveyor112,305 82,979 29,32554410 PW-Flood

10,018 5,281 4,73754471 PW-Water65,861 34,169 31,458 23454500 PW-SWM

9,306 4,916 4,38954560 PW-Lag San34,188 15,129 6,213 12,84755000 HCD

142,047 100,113 41,343 593 (1)61000 Aud-Cont458,978 320,379 157,459 (18,773) (87)62000 Clk-Rec-Assr119,697 84,864 34,553 27963100 GS-Admin

11,480 8,114 3,352 1463200 GS-Purchasing49,997 26,978 9,949 13,07163500 GS-Comm94,623 71,614 23,00963600 GS-Veh Ops

129



Total Building Maintenance

Building Utilities


Charges

Real Property Special Projects

Allocation Summary for 63300 General Services-Facilities Services

04-Apr-08

96,403 68,253 28,028 12263700 GS-ITS102,042 55,518 43,759 2,76564000 Human Resources140,648 102,119 38,430 132 (33)65000 Treasurer

79,240 80,561 21,393 (22,715)80100 Law Library1,767 1,756 1187100 APCD6,782 6,78290901 990 Prop 10

(298,537) (19,816) 3,711 (710,322) 427,89099999 Other2,756,686 115,224 1,612 996,951 1,171,121 471,779DirectBilled

14,835,389Total Allocated 7,774,983 4,535,026 1,002,558 535,156 987,666

130



HUMAN RESOURCES

ALLOCATION DETAIL

131


Schedule 09.100

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

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

Directly Identified Special Projects: These costs include recruitment, examination, and classification of employees attributable to specific departments/cost plan units. Costs accumulated in FIN provide the basis for allocating these costs. Human Resources – Countywide: These costs include employee relations costs, recruitment and selection costs, benefits division costs assignable to programs benefiting all employees, and costs of the Affirmative Action Program and the Civil Service Commission. The plan allocates these costs based on the average number of employees during the fiscal year. Employee University: Human Resources develops and administers a core curriculum of Employee University courses responsive to identified learning needs of County employees while enhancing existing departmental training. It also manages a database tracking employee participation in EU courses. These costs are allocated on the total course charges; attendance is recorded in the Employee University registration database. Health Insurance (Not self-insured): The costs to administer health plans other than the self-insurance plan are allocated based on the average number of employees enrolled in the other health plans. Dental Insurance (Not self-insured): The costs to administer the dental insurance program are allocated based on the average number of employees enrolled in the program. Dental Self-Insurance: The costs to administer the County's dental self-insurance fund are allocated directly to this fund. Unemployment Self-Insurance: The costs to administer the County's unemployment self-insurance fund are allocated directly to this fund.

132


133

Costs to be allocated for 64000 Human Resources



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Salaries and Benefits 3,028,172 3,028,172Services and Supplies 926,663 926,663Operating Transfers 10,359 10,359Intrafund Trfs(+) 21,785 21,785




00001 Eq Use Allow 12,308 12,30800002 Str Use Allow 27,548 27,54812000 Cnty Exec 19,326 1,689 21,01613000 Cnty Counsel 185,226 7,130 192,35652100 Land Maint 14,574 607 15,18161000 Aud-Cont 25,836 839 26,67563200 GS-Purchasing 15,975 366 16,34263300 GS-Fac Svcs 101,677 365 102,04265000 Treasurer 1,324 1,324


NSF 314 314Reimbursement (2,375) (2,375)Returned Deposit 15 15



134

Functional Costs for 64000 Human Resources




Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)

04-Apr-08

Departmental Expenditures:Salaries and Benefits 3,028,172 1,066,060 467,255 1,256,357Services and Supplies 926,663 355,197 62 433,099Operating Transfers 10,359 10,359Intrafund Trfs(+) 21,785 1,785 20,000

3,986,979 1,433,400 467,317 1,709,456Total ExpendituresCost Adjustments:

Deductions (10,359) (10,359)Returned Deposit 15 15Reimbursement (2,375) (2,375)Redistribute benefits program (23,935) 5,483 18,036NSF 314 314

3,974,574 1,423,056 467,317 1,683,460 5,483 18,036Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 185,226 72,296 112,930First Addition-Others 217,244 217,244First Admin Reallocation (1,712,597) 407,835 1,096,590

4,377,044 875,152 2,892,979 5,483 18,036Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 7,130 2,783 4,347Second Addition-Others 5,191 5,191Second Admin Reallocation (7,975) 1,899 5,106

4,389,366 877,051 2,902,433 5,483 18,036Total Allocated

135

Functional Costs for 64000 Human Resources



Dental Self Insurance

Unemployment Self Ins

Employee University

General Government

04-Apr-08

Departmental Expenditures:Salaries and Benefits 489 886 221,899 15,228Services and Supplies 131,508 6,797Operating TransfersIntrafund Trfs(+)

489 886 353,406 22,025Total ExpendituresCost Adjustments:

DeductionsReturned DepositReimbursementRedistribute benefits program 416NSF

905 886 353,406 22,025Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel LFirst Addition-OthersFirst Admin Reallocation 427 773 193,680 13,291

1,332 1,660 547,087 35,316Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty CounseSecond Addition-OthersSecond Admin Reallocation 2 4 902 62

1,334 1,663 547,988 35,378Total Allocated

136






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 10,548 19,754 19,7542.257% 19,75413000 Cnty Counsel 6,097 11,417 11,4171.305% 11,41752100 Land Maint 15,778 29,548 29,5483.376% 29,54861000 Aud-Cont 9,692 18,150 18,1502.074% 18,15063300 GS-Fac Svcs 471 882 8820.101% 88265000 Treasurer 6,513 12,198 12,1981.394% 29 12,227

49,099 91,948 91,94810.507% 29 91,977Cost Center Subtotal

11000 BOS 33 62 620.007% 6221100 DA 7,547 14,132 14,1321.615% 34 14,16621300 Child Supt Srvc 8,570 16,050 (1,811) 14,2391.834% 38 14,27722100 Prob Svcs 12,529 23,463 23,4632.681% 56 23,51922200 Prob Inst 22,711 42,531 42,5314.860% 102 42,63323000 Pub Defend 9,895 18,531 18,5312.117% 44 18,57531100 Fire 32,883 61,580 61,5807.036% 147 61,72732100 Sher-Coroner 37,560 70,339 70,3398.037% 168 70,50732200 Sher-Custody 21,792 40,811 40,8114.663% 97 40,90841100 PHD 65,714 123,063 123,06314.062% 294 123,35741500 PHD-EHS 1,077 2,017 2,0170.230% 5 2,02241540 PHD-AS 799 1,496 1,4960.171% 4 1,50043000 ADMHS 57,760 108,168 108,16812.360% 258 108,42644000 Soc Svcs 41,482 77,683 77,6838.877% 185 77,86951000 Ag Comm 7,301 13,673 13,6731.562% 33 13,70653100 P&D 11,642 21,802 21,8022.491% 52 21,85453500 P&D-Energy 2,200 4,119 4,1190.471% 10 4,12953600 P&D-B&S 2,847 5,333 5,3330.609% 13 5,34553641 P&D-Oil 656 1,228 1,2280.140% 3 1,23154100 PW-Admin 19,965 37,389 37,3894.272% 89 37,47854210 PW-Roads 6,788 12,712 12,7121.453% 30 12,74254300 PW-Surveyor 5,110 9,569 9,5691.093% 23 9,59254410 PW-Flood 3,583 6,710 6,7100.767% 16 6,72654471 PW-Water (26) (49) (49)-0.006% (49)54500 PW-SWM 4,002 7,495 7,4950.856% 18 7,51354560 PW-Lag San 99 185 1850.021% 18555000 HCD 3,928 7,356 7,3560.841% 18 7,37462000 Clk-Rec-Assr 10,625 19,897 19,8972.274% 48 19,94563100 GS-Admin 10,887 20,388 20,3882.330% 49 20,43763420 GS-Work Comp 260 488 4880.056% 1 48963430 GS-Liability 17 32 320.004% 3263600 GS-Veh Ops 319 597 5970.068% 1 59963700 GS-ITS 248 465 4650.053% 1 46681000 SBC Retirement 2,560 4,793 4,7930.548% 11 4,80590901 990 Prop 10 744 1,394 1,3940.159% 3 1,397

137






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

99000 Dept 990 4,066 7,614 7,6140.870% 18 7,63299999 Other 47 88 880.010% 88

467,317 875,152 (1,811) 873,341100.000% 1,899 875,240Subtotal

Direct Billed 1,811 1,811 1,811

467,317 875,152 875,152100.000% 1,899 877,051Total Allocated



138




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 24 14,947 (6,330) 8,6170.517% 8,61713000 Cnty Counsel 52 31,651 (827) 30,8241.094% 30,82452100 Land Maint 131 80,286 (1,678) 78,6082.775% 78,60861000 Aud-Cont 64 39,110 (1,045) 38,0651.352% 38,06563200 GS-Purchasing 12 7,433 7,4330.257% 7,43363300 GS-Fac Svcs 49 30,114 30,1141.041% 30,11465000 Treasurer 47 29,042 (864) 28,1781.004% 102 28,280

380 232,583 (10,744) 221,8398.040% 102 221,942Cost Center Subtotal

11000 BOS 24 14,495 14,4950.501% 51 14,54621100 DA 148 90,645 (2,487) 88,1583.133% 319 88,47721300 Child Supt Srvc 114 69,890 (2,030) 67,8602.416% 246 68,10622100 Prob Svcs 316 193,110 (7,785) 185,3256.675% 679 186,00322200 Prob Inst 202 123,308 123,3084.262% 433 123,74223000 Pub Defend 77 47,176 (1,270) 45,9061.631% 166 46,07231100 Fire 293 178,936 (6,806) 172,1306.185% 629 172,75932100 Sher-Coroner 453 276,744 (12,511) 264,2339.566% 973 265,20532200 Sher-Custody 286 174,877 174,8776.045% 615 175,49232230 Inmate Welfare 13 7,790 7,7900.269% 27 7,81841100 PHD 539 329,855 (10,644) 319,21111.402% 1,159 320,37041212 PHD-EMS 10 6,167 6,1670.213% 22 6,18941400 PHD-HS 3 1,833 1,8330.063% 6 1,83941500 PHD-EHS 29 17,908 17,9080.619% 63 17,97141540 PHD-AS 30 18,071 18,0710.625% 64 18,13441814 PHD-TSAC 0 1 10.000% 143000 ADMHS 338 206,926 (6,149) 200,7777.153% 727 201,50443100 MH Services Ac 9 5,351 5,3510.185% 19 5,36944000 Soc Svcs 655 400,727 (11,415) 389,31213.852% 1,409 390,72044001 IHSS 9 5,469 5,4690.189% 19 5,48951000 Ag Comm 35 21,331 (640) 20,6910.737% 75 20,76653100 P&D 77 46,957 (2,712) 44,2451.623% 165 44,41153500 P&D-Energy 11 6,984 6,9840.241% 25 7,00953600 P&D-B&S 44 27,157 27,1570.939% 95 27,25353641 P&D-Oil 2 1,482 1,4820.051% 5 1,48754100 PW-Admin 14 8,604 (6,015) 2,5890.297% 30 2,61954210 PW-Roads 152 92,729 92,7293.205% 326 93,05554300 PW-Surveyor 22 13,325 13,3250.461% 47 13,37254410 PW-Flood 34 21,010 21,0100.726% 74 21,08454471 PW-Water 7 4,151 4,1510.143% 15 4,16554500 PW-SWM 91 55,373 55,3731.914% 195 55,56854560 PW-Lag San 15 9,172 9,1720.317% 32 9,20455000 HCD 11 6,911 6,9110.239% 24 6,93562000 Clk-Rec-Assr 138 84,178 (2,338) 81,8402.910% 296 82,136

139




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

63100 GS-Admin 21 12,976 (2,820) 10,1560.449% 46 10,20163420 GS-Work Comp 13 7,734 7,7340.267% 27 7,76163430 GS-Liability 4 2,591 2,5910.090% 9 2,60063500 GS-Comm 12 7,262 7,2620.251% 26 7,28763600 GS-Veh Ops 18 11,025 11,0250.381% 39 11,06363700 GS-ITS 39 24,075 24,0750.832% 85 24,15990901 990 Prop 10 16 9,790 9,7900.338% 34 9,82599000 Dept 990 27 16,302 (652) 15,6500.563% 57 15,707

4,731 2,892,979 (87,018) 2,805,962100.000% 9,453 2,815,415Subtotal

Direct Billed 87,018 87,018 87,018

4,731 2,892,979 2,892,979100.000% 9,453 2,902,433Total Allocated


Average number of employees - County onlyFIN Labor Transaction Ledger

140




Detail Allocation for 04 Health Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 20 29 290.531% 2913000 Cnty Counsel 40 58 581.062% 5852100 Land Maint 66 97 971.774% 9761000 Aud-Cont 47 68 681.248% 6863200 GS-Purchasing 9 13 130.234% 1363300 GS-Fac Svcs 43 64 641.158% 6465000 Treasurer 43 64 641.161% 64

268 393 3937.169% 393Cost Center Subtotal

11000 BOS 19 28 280.516% 2821100 DA 128 188 1883.426% 18821300 Child Supt Srvc 92 135 1352.459% 13522100 Prob Svcs 211 310 3105.655% 31022200 Prob Inst 115 169 1693.077% 16923000 Pub Defend 66 96 961.759% 9631100 Fire 229 336 3366.137% 33632100 Sher-Coroner 380 557 55710.158% 55732200 Sher-Custody 232 340 3406.200% 34032230 Inmate Welfare 9 13 130.233% 1341100 PHD 411 603 60311.001% 60341212 PHD-EMS 6 9 90.155% 941400 PHD-HS 3 4 40.080% 441500 PHD-EHS 26 39 390.708% 3941540 PHD-AS 22 33 330.602% 3341814 PHD-TSAC 0 0.000%43000 ADMHS 250 367 3676.698% 36743100 MH Services Ac 6 8 80.154% 844000 Soc Svcs 579 849 84915.491% 84944001 IHSS 7 10 100.177% 1051000 Ag Comm 27 39 390.712% 3953100 P&D 63 93 931.697% 9353500 P&D-Energy 10 14 140.260% 1453600 P&D-B&S 38 55 551.005% 5553641 P&D-Oil 2 2 20.044% 254100 PW-Admin 12 18 180.330% 1854210 PW-Roads 135 198 1983.614% 19854300 PW-Surveyor 19 28 280.502% 2854410 PW-Flood 32 47 470.857% 4754471 PW-Water 7 10 100.187% 1054500 PW-SWM 76 111 1112.030% 11154560 PW-Lag San 15 22 220.401% 2255000 HCD 8 12 120.224% 1262000 Clk-Rec-Assr 106 155 1552.827% 155

141




Detail Allocation for 04 Health Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

63100 GS-Admin 15 21 210.391% 2163420 GS-Work Comp 12 17 170.315% 1763430 GS-Liability 2 4 40.065% 463500 GS-Comm 11 16 160.287% 1663600 GS-Veh Ops 18 26 260.476% 2663700 GS-ITS 28 41 410.757% 4181000 SBC Retirement 15 22 220.410% 2290901 990 Prop 10 12 18 180.325% 1899000 Dept 990 16 24 240.430% 24

3,738 5,483 5,483100.000% 5,483Subtotal

Direct Billed

3,738 5,483 5,483100.000% 5,483Total Allocated


Average number of enrolled employeesPAY+ Payroll System

142




Detail Allocation for 05 Dental Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 6 78 780.435% 7813000 Cnty Counsel 11 133 1330.735% 13352100 Land Maint 28 355 3551.967% 35561000 Aud-Cont 19 242 2421.342% 24263200 GS-Purchasing 2 25 250.139% 2563300 GS-Fac Svcs 22 280 2801.551% 28065000 Treasurer 17 214 2141.185% 214


11000 BOS 4 50 500.278% 5021100 DA 43 537 5372.976% 53721300 Child Supt Srvc 36 452 4522.506% 45222100 Prob Svcs 77 962 9625.334% 96222200 Prob Inst 47 585 5853.242% 58523000 Pub Defend 22 270 2701.496% 27031100 Fire 72 904 9045.011% 90432100 Sher-Coroner 141 1,760 1,7609.759% 1,76032200 Sher-Custody 112 1,405 1,4057.788% 1,40532230 Inmate Welfare 0 1 10.003% 141100 PHD 136 1,697 1,6979.411% 1,69741212 PHD-EMS 2 31 310.173% 3141400 PHD-HS 1 12 120.069% 1241500 PHD-EHS 10 128 1280.710% 12841540 PHD-AS 11 132 1320.733% 13241814 PHD-TSAC 0 0.000%43000 ADMHS 100 1,253 1,2536.948% 1,25343100 MH Services Ac 3 32 320.177% 3244000 Soc Svcs 250 3,137 3,13717.393% 3,13744001 IHSS 3 37 370.207% 3751000 Ag Comm 4 56 560.310% 5653100 P&D 25 307 3071.703% 30753500 P&D-Energy 5 62 620.342% 6253600 P&D-B&S 17 215 2151.190% 21553641 P&D-Oil 2 20 200.112% 2054100 PW-Admin 4 54 540.299% 5454210 PW-Roads 63 787 7874.362% 78754300 PW-Surveyor 12 147 1470.813% 14754410 PW-Flood 12 156 1560.867% 15654471 PW-Water 4 50 500.277% 5054500 PW-SWM 32 396 3962.195% 39654560 PW-Lag San 2 26 260.142% 2655000 HCD 5 64 640.353% 6462000 Clk-Rec-Assr 30 378 3782.096% 378

143




Detail Allocation for 05 Dental Ins (not SI)


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

63100 GS-Admin 4 45 450.248% 4563420 GS-Work Comp 5 62 620.343% 6263430 GS-Liability 2 25 250.139% 2563500 GS-Comm 4 50 500.278% 5063600 GS-Veh Ops 7 88 880.490% 8863700 GS-ITS 11 141 1410.783% 14181000 SBC Retirement 8 96 960.531% 9690901 990 Prop 10 5 58 580.324% 5899000 Dept 990 3 42 420.234% 42

1,440 18,036 18,036100.000% 18,036Subtotal

Direct Billed

1,440 18,036 18,036100.000% 18,036Total Allocated


Average number of enrolled employeesPAY+ Payroll System

144




Detail Allocation for 08 Dental Self Insurance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

64333 HR-Dent SI 100 1,332 1,332100.000% 2 1,334

100 1,332 1,332100.000% 2 1,334Subtotal

Direct Billed

100 1,332 1,332100.000% 2 1,334Total Allocated


100% to Dental SI FundCalculated by Personnel

145




Detail Allocation for 09 Unemployment Self Ins


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

64332 HR-Unemp SI 100 1,660 1,660100.000% 4 1,663

100 1,660 1,660100.000% 4 1,663Subtotal

Direct Billed

100 1,660 1,660100.000% 4 1,663Total Allocated


100% to Unemployment SI FundCalculated by Personnel

146




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 1,125 6,320 (1,075) 5,2451.155% 5,24513000 Cnty Counsel 1,600 8,989 (1,600) 7,3891.643% 7,38952100 Land Maint 2,025 11,377 (2,025) 9,3522.079% 9,35261000 Aud-Cont 1,305 7,332 (1,305) 6,0271.340% 6,02763200 GS-Purchasing63300 GS-Fac Svcs 1,600 8,989 (1,600) 7,3891.643% 7,38965000 Treasurer 740 4,157 (790) 3,3670.760% 7 3,375

8,395 47,164 (8,395) 38,7698.621% 7 38,776Cost Center Subtotal

11000 BOS 530 2,978 (530) 2,4480.544% 5 2,45321100 DA 640 3,596 (640) 2,9560.657% 6 2,96221300 Child Supt Srvc 5,075 28,512 (4,845) 23,6675.212% 51 23,71822100 Prob Svcs 5,820 32,697 (6,495) 26,2025.977% 58 26,26122200 Prob Inst 1,140 6,405 (1,140) 5,2651.171% 11 5,27623000 Pub Defend 1,625 9,129 (1,625) 7,5041.669% 16 7,52125000 Court Ops 200 1,124 (200) 9240.205% 2 92625003 Ct 5901 Svs 300 1,685 (300) 1,3850.308% 3 1,38831100 Fire 1,940 10,899 (1,510) 9,3891.992% 19 9,40932100 Sher-Coroner 4,220 23,708 (4,325) 19,3834.334% 42 19,42632200 Sher-Custody 2,305 12,950 (2,255) 10,6952.367% 23 10,71832230 Inmate Welfare 195 1,096 (100) 9960.200% 2 99741100 PHD 7,380 41,461 (6,970) 34,4917.579% 74 34,56541212 PHD-EMS 930 5,225 (550) 4,6750.955% 9 4,68441400 PHD-HS 50 281 (50) 2310.051% 1 23141500 PHD-EHS 310 1,742 (310) 1,4320.318% 3 1,43541540 PHD-AS 145 815 (145) 6700.149% 1 67143000 ADMHS 2,385 13,399 (2,485) 10,9142.449% 24 10,93843100 MH Services Ac44000 Soc Svcs 17,505 98,344 (16,865) 81,47917.976% 176 81,65544001 IHSS 2,050 11,517 (2,070) 9,4472.105% 21 9,46851000 Ag Comm 520 2,921 (470) 2,4510.534% 5 2,45753100 P&D 6,355 35,703 (6,305) 29,3986.526% 64 29,46253460 990-RDA IV 285 1,601 (285) 1,3160.293% 3 1,31953500 P&D-Energy 1,295 7,275 (1,295) 5,9801.330% 13 5,99353600 P&D-B&S 3,885 21,826 (3,935) 17,8913.990% 39 17,93053641 P&D-Oil 300 1,685 (300) 1,3850.308% 3 1,38854100 PW-Admin 285 1,601 (285) 1,3160.293% 3 1,31954210 PW-Roads 2,125 11,938 (2,175) 9,7632.182% 21 9,78554300 PW-Surveyor 270 1,517 (270) 1,2470.277% 3 1,25054410 PW-Flood 870 4,888 (870) 4,0180.893% 9 4,02654471 PW-Water 95 534 (95) 4390.098% 1 44054478 PW-Proj Clnwtr54500 PW-SWM 1,330 7,472 (1,330) 6,1421.366% 13 6,155

147




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

54560 PW-Lag San 545 3,062 (545) 2,5170.560% 5 2,52255000 HCD 465 2,612 (515) 2,0970.478% 5 2,10255300 HCD-Home Pro 50 281 (50) 2310.051% 1 23162000 Clk-Rec-Assr 5,400 30,338 (5,440) 24,8985.545% 54 24,95263100 GS-Admin 1,400 7,865 (1,325) 6,5401.438% 14 6,55463420 GS-Work Comp 915 5,141 (865) 4,2760.940% 9 4,28563430 GS-Liability 635 3,567 (585) 2,9820.652% 6 2,98963500 GS-Comm 1,440 8,090 (1,440) 6,6501.479% 14 6,66463600 GS-Veh Ops 195 1,096 (195) 9010.200% 2 90263700 GS-ITS 1,305 7,332 (1,305) 6,0271.340% 13 6,04081000 SBC Retirement 550 3,090 (550) 2,5400.565% 6 2,54587100 APCD 745 4,185 (1,070) 3,1150.765% 7 3,12390901 990 Prop 10 735 4,129 (685) 3,4440.755% 7 3,45299000 Dept 990 2,195 12,332 (2,190) 10,1422.254% 22 10,16499999 Other 50 281 (18,363) (18,082)0.051% 1 (18,082)

97,380 547,087 (114,543) 432,544100.000% 902 433,445Subtotal

Direct Billed 114,543 114,543 114,543

97,380 547,087 547,087100.000% 902 547,988Total Allocated


Total course chargesEU Database

148



Total Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)


Allocation Summary for 64000 Human Resources

04-Apr-08

17,140 62 14,546 28 5011000 BOS33,724 19,754 8,617 29 7812000 Cnty Exec49,821 11,417 30,824 58 13313000 Cnty Counsel

106,330 14,166 88,477 188 53721100 DA106,688 14,277 68,106 135 45221300 Child Supt Srvc237,055 23,519 186,003 310 96222100 Prob Svcs172,404 42,633 123,742 169 58522200 Prob Inst

72,534 18,575 46,072 96 27023000 Pub Defend92625000 Court Ops

1,38825003 Ct 5901 Svs245,135 61,727 172,759 336 90431100 Fire357,455 70,507 265,205 557 1,76032100 Sher-Coroner228,862 40,908 175,492 340 1,40532200 Sher-Custody

8,828 7,818 13 132230 Inmate Welfare480,593 123,357 320,370 603 1,69741100 PHD

10,912 6,189 9 3141212 PHD-EMS2,088 1,839 4 1241400 PHD-HS

21,594 2,022 17,971 39 12841500 PHD-EHS20,470 1,500 18,134 33 13241540 PHD-AS

1 141814 PHD-TSAC322,489 108,426 201,504 367 1,25343000 ADMHS

5,410 5,369 8 3243100 MH Services Act554,231 77,869 390,720 849 3,13744000 Soc Svcs

15,003 5,489 10 3744001 IHSS37,023 13,706 20,766 39 5651000 Ag Comm

117,960 29,548 78,608 97 35552100 Land Maint96,126 21,854 44,411 93 30753100 P&D

1,31953460 990-RDA IV17,207 4,129 7,009 14 6253500 P&D-Energy50,798 5,345 27,253 55 21553600 P&D-B&S

4,129 1,231 1,487 2 2053641 P&D-Oil41,488 37,478 2,619 18 5454100 PW-Admin

116,567 12,742 93,055 198 78754210 PW-Roads24,388 9,592 13,372 28 14754300 PW-Surveyor32,039 6,726 21,084 47 15654410 PW-Flood

4,617 (49) 4,165 10 5054471 PW-Water54478 PW-Proj Clnwtr

69,744 7,513 55,568 111 39654500 PW-SWM11,959 185 9,204 22 2654560 PW-Lag San16,487 7,374 6,935 12 6455000 HCD

23155300 HCD-Home Prog62,551 18,150 38,065 68 24261000 Aud-Cont

127,565 19,945 82,136 155 37862000 Clk-Rec-Assr

149




Employee University


04-Apr-08

2,45311000 BOS5,24512000 Cnty Exec7,38913000 Cnty Counsel2,96221100 DA

23,71821300 Child Supt Srvc26,26122100 Prob Svcs

5,27622200 Prob Inst7,52123000 Pub Defend

92625000 Court Ops1,38825003 Ct 5901 Svs9,40931100 Fire

19,42632100 Sher-Coroner10,71832200 Sher-Custody

99732230 Inmate Welfare34,56541100 PHD

4,68441212 PHD-EMS23141400 PHD-HS

1,43541500 PHD-EHS67141540 PHD-AS

41814 PHD-TSAC10,93843000 ADMHS

43100 MH Services Act81,65544000 Soc Svcs

9,46844001 IHSS2,45751000 Ag Comm9,35252100 Land Maint

29,46253100 P&D1,31953460 990-RDA IV5,99353500 P&D-Energy

17,93053600 P&D-B&S1,38853641 P&D-Oil1,31954100 PW-Admin9,78554210 PW-Roads1,25054300 PW-Surveyor4,02654410 PW-Flood

44054471 PW-Water54478 PW-Proj Clnwtr

6,15554500 PW-SWM2,52254560 PW-Lag San2,10255000 HCD

23155300 HCD-Home Prog6,02761000 Aud-Cont

24,95262000 Clk-Rec-Assr

150



Total Direct Identify Human Resources-Countywide

Health Ins (not SI)

Dental Ins (not SI)



04-Apr-08

37,258 20,437 10,201 21 4563100 GS-Admin7,471 7,433 13 2563200 GS-Purchasing

38,728 882 30,114 64 28063300 GS-Fac Svcs12,614 489 7,761 17 6263420 GS-Work Comp

5,649 32 2,600 4 2563430 GS-Liability14,018 7,287 16 5063500 GS-Comm12,679 599 11,063 26 8863600 GS-Veh Ops30,848 466 24,159 41 14163700 GS-ITS

1,66364332 HR-Unemp SI1,334 1,33464333 HR-Dent SI

44,159 12,227 28,280 64 21465000 Treasurer7,468 4,805 22 9681000 SBC Retirement3,12387100 APCD

14,750 1,397 9,825 18 5890901 990 Prop 1033,569 7,632 15,707 24 4299000 Dept 990

(17,993) 8899999 Other203,372 1,811 87,018DirectBilled

4,353,988Total Allocated 877,051 2,902,433 5,483 18,036 1,334

151




Employee University


04-Apr-08

6,55463100 GS-Admin63200 GS-Purchasing

7,38963300 GS-Fac Svcs4,28563420 GS-Work Comp2,98963430 GS-Liability6,66463500 GS-Comm

90263600 GS-Veh Ops6,04063700 GS-ITS

1,66364332 HR-Unemp SI64333 HR-Dent SI

3,37565000 Treasurer2,54581000 SBC Retirement3,12387100 APCD3,45290901 990 Prop 10

10,16499000 Dept 990(18,082)99999 Other114,543DirectBilled

1,663Total Allocated 547,988

152



TREASURER/RETIREMENT

ALLOCATION DETAIL

153


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 $ 52,669 Payroll 10,589 Total Allocated to Auditor $ 63,258 Treasurer Central Collections $ 3,750 Bank Activity Charges 352,510 Total Allocated to Treasurer $ 356,260 Total Allocated to Functions $ 419,518

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

154

Costs to be allocated for 65000 Treasurer



First Allocation

Second Allocation

Total

04-Apr-08

Departmental Expenditures:Salaries and Benefits 4,024,331 4,024,331Services and Supplies 1,263,411 1,263,411Operating Transfers 38,250 38,250Intrafund Trfs(+) 41,399 41,399




00001 Eq Use Allow 10,582 10,58200002 Str Use Allow 20,277 20,27712000 Cnty Exec 17,411 1,530 18,94113000 Cnty Counsel 171,465 6,959 178,42452100 Land Maint 5,719 238 5,95861000 Aud-Cont 44,966 1,497 46,46463200 GS-Purchasing 7,592 175 7,76763300 GS-Fac Svcs 140,034 614 140,64864000 Human Resources 44,020 139 44,159


Bank Charges (63,258) (63,258)Collection fees on delinquent accts (600) (600)System support DSS & Prob (81,956) (81,956)



155

Functional Costs for 65000 Treasurer




Central Collections

Bank Charges Deferred Compensation

General Government

04-Apr-08

Departmental Expenditures:Salaries and Benefits 4,024,331 1,209,953 455,553 22,693 2,336,131Services and Supplies 1,263,411 189,256 103,112 (88,558) 1,059,601Operating Transfers 38,250 38,250Intrafund Trfs(+) 41,399 864 40,535

5,367,390 1,400,073 558,666 (65,866) 3,474,517Total ExpendituresCost Adjustments:

Deductions (38,250) (38,250)System support DSS & Prob (81,956) (81,956)Deferred Comp coded as Adm (90,000) 90,000Collection fees on delinquent (600) (600)Bank Charges (63,258) 3,750 352,510 (419,518)

5,183,327 1,310,073 479,860 352,510 24,134 3,016,749Total Functional CostsFirst Addition/Reallocation

First Addition-Cnty Counsel L 171,465 11,768 159,697First Addition-Others 290,602 290,602First Admin Reallocation (1,612,444) 261,001 13,001 1,338,442

5,645,394 740,860 352,510 37,136 4,514,888Total First AllocationSecond Addition/Reallocation

Second Addition-Cnty Counse 6,959 478 6,481Second Addition-Others 4,192 4,192Second Admin Reallocation (4,670) 756 38 3,877

5,656,545 741,616 352,510 37,173 4,525,245Total Allocated

156


157

65000 Treasurer



Detail Allocation for 03 Central Collections


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

21100 DA 74,199 3,156 3,1560.426% 3 3,15922100 Prob Svcs 10,079,255 428,666 428,66657.861% 437 429,10323000 Pub Defend 1,397,525 59,436 59,4368.023% 61 59,49731100 Fire 104,072 4,426 4,4260.597% 5 4,43132200 Sher-Custody 8,660 368 3680.050% 36941100 PHD 2,858,216 121,558 121,55816.408% 124 121,68344000 Soc Svcs 2,851,981 121,293 121,29316.372% 124 121,41753100 P&D 21,698 923 9230.125% 1 92454500 PW-SWM 1,192 51 510.007% 5163600 GS-Veh Ops 343 15 150.002% 1581000 SBC Retirement 22,780 969 9690.131% 1 97099999 Other

17,419,921 740,860 740,860100.000% 756 741,616Subtotal

Direct Billed

17,419,921 740,860 740,860100.000% 756 741,616Total Allocated


Seconds logged per client & dollars collectedTreasurer CUBS System

158

65000 Treasurer



Detail Allocation for 05 Bank Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 991 994 9940.282% 99413000 Cnty Counsel 645 647 6470.184% 64752100 Land Maint 2,358 2,365 2,3650.671% 2,36561000 Aud-Cont 641 643 6430.182% 64363200 GS-Purchasing 71 71 710.020% 7163300 GS-Fac Svcs 12,260 12,295 12,2953.488% 12,29564000 Human Resource 999 1,002 1,0020.284% 1,002


11000 BOS 585 586 5860.166% 58621100 DA 1,783 1,788 1,7880.507% 1,78821300 Child Supt Srvc 879 881 8810.250% 88122100 Prob Svcs 5,037 5,052 5,0521.433% 5,05222200 Prob Inst 3,439 3,449 3,4490.978% 3,44923000 Pub Defend 798 801 8010.227% 80125000 Court Ops 7,223 7,244 7,2442.055% 7,24425001 Grand Jury 565 566 5660.161% 56625002 Ct 0069 Svs 123 123 1230.035% 12325003 Ct 5901 Svs 1,127 1,131 1,1310.321% 1,13131100 Fire 3,117 3,125 3,1250.887% 3,12532100 Sher-Coroner 6,680 6,699 6,6991.900% 6,69932200 Sher-Custody 3,051 3,060 3,0600.868% 3,06032230 Inmate Welfare 267 268 2680.076% 26841100 PHD 17,839 17,890 17,8905.075% 17,89041201 PHD-CHIP 6 6 60.002% 641212 PHD-EMS 208 209 2090.059% 20941400 PHD-HS 579 581 5810.165% 58141500 PHD-EHS 463 464 4640.132% 46441540 PHD-AS 917 920 9200.261% 92041814 PHD-TSAC 35 35 350.010% 3543000 ADMHS 10,254 10,283 10,2832.917% 10,28344000 Soc Svcs 25,275 25,347 25,3477.190% 25,34744001 IHSS 146 146 1460.041% 14651000 Ag Comm 1,117 1,120 1,1200.318% 1,12053100 P&D 1,226 1,229 1,2290.349% 1,22953460 990-RDA IV 253 254 2540.072% 25453500 P&D-Energy 449 450 4500.128% 45053600 P&D-B&S 633 634 6340.180% 63453641 P&D-Oil 84 84 840.024% 8454100 PW-Admin 459 460 4600.130% 46054210 PW-Roads 3,881 3,892 3,8921.104% 3,89254221 GS-Airports 44 44 440.012% 4454300 PW-Surveyor 293 294 2940.083% 294

159

65000 Treasurer



Detail Allocation for 05 Bank Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

54410 PW-Flood 1,364 1,368 1,3680.388% 1,36854471 PW-Water 262 263 2630.074% 26354478 PW-Proj Clnwtr 92 92 920.026% 9254500 PW-SWM 3,143 3,152 3,1520.894% 3,15254560 PW-Lag San 875 877 8770.249% 87755000 HCD 899 901 9010.256% 90155200 HCD-AH 143 143 1430.041% 14355210 HCD-Collaterial 29 29 290.008% 2955300 HCD-Home Pro 159 159 1590.045% 15955500 HCD-RDA IV H 23 23 230.007% 2362000 Clk-Rec-Assr 3,842 3,853 3,8531.093% 3,85363100 GS-Admin 440 441 4410.125% 44163410 GS-Med Mal 1 1 10.000% 163420 GS-Work Comp 19,724 19,780 19,7805.611% 19,78063430 GS-Liability 156 156 1560.044% 15663500 GS-Comm 725 727 7270.206% 72763600 GS-Veh Ops 1,837 1,842 1,8420.523% 1,84263700 GS-ITS 1,546 1,550 1,5500.440% 1,55064333 HR-Dent SI 6,147 6,165 6,1651.749% 6,16580100 Law Library 991 994 9940.282% 99481000 SBC Retirement 3,357 3,367 3,3670.955% 3,36781500 LAFCO 186 186 1860.053% 18684000 Goleta West San 351 352 3520.100% 35285100 IVRPD 796 799 7990.227% 79986100 SBCAG 1,725 1,730 1,7300.491% 1,73086400 SBCAG TDM 175 176 1760.050% 17687100 APCD 1,897 1,903 1,9030.540% 1,90390901 990 Prop 10 1,456 1,461 1,4610.414% 1,46199000 Dept 990 1,400 1,404 1,4040.398% 1,40499999 Other 180,964 181,481 181,48151.483% 181,481

351,505 352,510 352,510100.000% 352,510Subtotal

Direct Billed

351,505 352,510 352,510100.000% 352,510Total Allocated


Activity charges per quantity of transactionsFIN Expenditure Ledger

160

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

12000 Cnty Exec 17 300 3000.807% 30013000 Cnty Counsel 26 459 4591.237% 45952100 Land Maint 50 873 8732.352% 87361000 Aud-Cont 33 568 5681.529% 56863200 GS-Purchasing 5 87 870.235% 8763300 GS-Fac Svcs 24 417 4171.123% 41764000 Human Resource 18 322 3220.867% 322


11000 BOS 8 133 1330.357% 13321100 DA 78 1,361 1,3613.665% 2 1,36321300 Child Supt Srvc 58 1,021 1,0212.750% 1 1,02222100 Prob Svcs 175 3,058 3,0588.236% 3 3,06222200 Prob Inst 52 915 9152.465% 1 91623000 Pub Defend 34 602 6021.622% 1 60331100 Fire 159 2,782 2,7827.493% 3 2,78632100 Sher-Coroner 207 3,615 3,6159.734% 4 3,61932200 Sher-Custody 116 2,026 2,0265.457% 2 2,02932230 Inmate Welfare 5 87 870.233% 8741100 PHD 230 4,012 4,01210.803% 4 4,01641212 PHD-EMS 7 116 1160.313% 11741400 PHD-HS 1 17 170.047% 1741500 PHD-EHS 19 324 3240.874% 32541540 PHD-AS 9 149 1490.401% 14941814 PHD-TSAC 0 0.000%43000 ADMHS 123 2,154 2,1545.800% 2 2,15643100 MH Services Ac 2 32 320.085% 3244000 Soc Svcs 289 5,040 5,04013.573% 6 5,04644001 IHSS 5 86 860.232% 8651000 Ag Comm 15 261 2610.703% 26253100 P&D 35 616 6161.660% 1 61753500 P&D-Energy 8 138 1380.372% 13853600 P&D-B&S 23 394 3941.061% 39453641 P&D-Oil 1 11 110.029% 1154100 PW-Admin 11 197 1970.530% 19754210 PW-Roads 67 1,178 1,1783.173% 1 1,18054300 PW-Surveyor 7 122 1220.330% 12354410 PW-Flood 18 318 3180.858% 31954471 PW-Water 3 58 580.156% 5854500 PW-SWM 30 522 5221.407% 1 52354560 PW-Lag San 8 142 1420.383% 14355000 HCD 5 92 920.249% 9262000 Clk-Rec-Assr 66 1,152 1,1523.101% 1 1,153

161

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

04-Apr-08

63100 GS-Admin 12 203 2030.547% 20363420 GS-Work Comp 7 124 1240.335% 12563430 GS-Liability 1 17 170.047% 1763500 GS-Comm 4 70 700.188% 7063600 GS-Veh Ops 10 173 1730.466% 17363700 GS-ITS 15 257 2570.693% 25881000 SBC Retirement 11 191 1910.515% 19190901 990 Prop 10 4 73 730.196% 7399000 Dept 990 12 204 2040.550% 20499999 Other 3 61 610.164% 61

2,127 37,136 37,136100.000% 38 37,173Subtotal

Direct Billed

2,127 37,136 37,136100.000% 38 37,173Total Allocated


Average number of contributing employeesPay+ Payroll System

162



Total Central Collections


Allocation Summary for 65000 Treasurer

04-Apr-08

719 586 13311000 BOS1,293 994 30012000 Cnty Exec1,106 647 45913000 Cnty Counsel6,310 3,159 1,788 1,36321100 DA1,904 881 1,02221300 Child Supt Srvc

437,216 429,103 5,052 3,06222100 Prob Svcs4,366 3,449 91622200 Prob Inst

60,900 59,497 801 60323000 Pub Defend7,244 7,24425000 Court Ops

566 56625001 Grand Jury123 12325002 Ct 0069 Svs

1,131 1,13125003 Ct 5901 Svs10,342 4,431 3,125 2,78631100 Fire10,318 6,699 3,61932100 Sher-Coroner

5,457 369 3,060 2,02932200 Sher-Custody355 268 8732230 Inmate Welfare

143,589 121,683 17,890 4,01641100 PHD6 641201 PHD-CHIP

325 209 11741212 PHD-EMS598 581 1741400 PHD-HS789 464 32541500 PHD-EHS

1,069 920 14941540 PHD-AS36 3541814 PHD-TSAC

12,440 10,283 2,15643000 ADMHS32 3243100 MH Services Act

151,810 121,417 25,347 5,04644000 Soc Svcs233 146 8644001 IHSS

1,381 1,120 26251000 Ag Comm3,238 2,365 87352100 Land Maint2,770 924 1,229 61753100 P&D

254 25453460 990-RDA IV588 450 13853500 P&D-Energy

1,029 634 39453600 P&D-B&S94 84 1153641 P&D-Oil

657 460 19754100 PW-Admin5,072 3,892 1,18054210 PW-Roads

44 4454221 GS-Airports416 294 12354300 PW-Surveyor

1,687 1,368 31954410 PW-Flood320 263 5854471 PW-Water

92 9254478 PW-Proj Clnwtr3,726 51 3,152 52354500 PW-SWM1,020 877 14354560 PW-Lag San

163



Total Central Collections


Allocation Summary for 65000 Treasurer

04-Apr-08

994 901 9255000 HCD143 14355200 HCD-AH

29 2955210 HCD-Collaterial159 15955300 HCD-Home Prog

23 2355500 HCD-RDA IV Hsg1,211 643 56861000 Aud-Cont5,006 3,853 1,15362000 Clk-Rec-Assr

645 441 20363100 GS-Admin158 71 8763200 GS-Purchasing

12,712 12,295 41763300 GS-Fac Svcs1 163410 GS-Med Mal

19,905 19,780 12563420 GS-Work Comp174 156 1763430 GS-Liability797 727 7063500 GS-Comm

2,030 15 1,842 17363600 GS-Veh Ops1,808 1,550 25863700 GS-ITS1,324 1,002 32264000 Human Resources6,165 6,16564333 HR-Dent SI

994 99480100 Law Library4,528 970 3,367 19181000 SBC Retirement

186 18681500 LAFCO352 35284000 Goleta West San799 79985100 IVRPD

1,730 1,73086100 SBCAG176 17686400 SBCAG TDM

1,903 1,90387100 APCD1,534 1,461 7390901 990 Prop 101,608 1,404 20499000 Dept 990

181,542 181,481 6199999 Other

1,131,300Total Allocated 741,616 352,510 37,173

164



SUPPLEMENTAL INFORMATION

165


OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2008-2009


Table of Contents Exhibit Page

Internal Service Funds 1............General Comments........................................................................................................................168 2............Combining Statement of Net Assets .............................................................................................172 3............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................173 4............Combining Statement of Cash Flows............................................................................................174

Structures 4............Structure Allocations by Cost Plan Unit .......................................................................................176 5............Structure Allocations by Building.................................................................................................182 6............Occupancy of Multi-Use Structures ..............................................................................................186 7............Occupancy in Non-County Owned Structures ..............................................................................198 8............Details of County-Owned Structures ............................................................................................199 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9............Certification of Actuarial Assumptions.........................................................................................223 10..........Actuarial Summary Reports ..........................................................................................................224

166




INTERNAL SERVICE FUNDS

167


Exhibit 1 Cost Allocation Plan Supplement

Internal Service Funds These funds have been established to account for services furnished to the County and various other governmental agencies. They are exempt from legal compliance for budgetary control and follow commercial accounting principles for a determination of operating, rather than budgetary, results. Their major source of revenue consists of charges to user departments for services rendered. These charges are based upon standard rates calculated on an estimated cost recovery basis. Information Technology Services This fund provides information technology and reprographic services to County departments and various other governmental agencies. Rates charged to all users are designed to recover costs of each system and are billed from a standard, published price schedule, which is periodically adjusted to reflect changes in cost and/or utilization. Material (5% of operating budget), cumulative profits or losses are carried forward and used to adjust the price schedules (in which the profit or loss occurred) for subsequent billing rates. Interest earnings are applied to offset administrative costs. Costs of operating the fund include personnel, supplies, utilities, maintenance, cost allocation, and depreciation of equipment. Vehicle Operations and Maintenance This fund provides for the maintenance, servicing and repair of County vehicles. The fund bills for services in three categories: Assigned Vehicles, Pool Vehicle Usage, and Operating Cost Vehicles. Assigned vehicle rates include replacement capital (depreciation and replacement factor), assigned overhead to cover indirect costs of the fund, and a charge per mile to cover fuel and repairs and maintenance. The replacement capital component is not charged on fully depreciated vehicles. Pool vehicle rates are charged on a fixed cost per mile plus a fixed hourly charge premised on a 9-hour day. The cost per mile rate is updated monthly to reflect the most current actual fuel costs. Operating cost vehicles are owned by the departments; they pay only for actual operating expenses of fuel and repairs and maintenance, plus minimal overhead to cover the administrative costs of having the vehicle in the Fleet Management System. There is no depreciation component.

Vehicles are replaced based on mileage and age criteria that vary per class of vehicle. Increases to the vehicle fleet are initially funded by the department requesting the vehicle and managed by the vehicle fund. The fund becomes responsible for replacement of the vehicle and tracking the capital contributions; when the vehicle fleet is decreased the contributed capital is returned to the contributing department along with any proceeds of the sale. Communications Services This fund was established to provide centralized coordination of all County radio and communications activity. Rates to user departments are for maintenance and engineering services, and depreciation on the equipment in their possession. Billing for fixed asset purchases follows receipt of the equipment and payment of the invoice. Telephone Services, formerly a general fund program, was transferred into this fund effective July 1, 1995. Rates charged users are designed to recover the cost of the program and are annually updated to reflect cost changes.

168


Exhibit 1

Internal Service Funds (continued)

Self-Insurance Programs The County has five self-insurance funds. The Human Resources Department operates the Dental Self-Insurance and Unemployment Self-Insurance Plans. The General Services Department – Risk Management Subdivision operates the remaining three self-insurance funds: Workers’ Compensation, County Liability and Medical Malpractice. The objective of these three funds is to take a broad approach towards the County’s Self-Insurance Program and limit the losses by centralizing authority under the Risk Management subdivision. The “Risk Management and Insurance” column on the Combining Statement of Net Assets combines the County’s five self-insurance funds.

Dental Self-Insurance Fund The County established the Dental Self-Insurance Fund to provide for payment of dental expenses incurred by County employees, 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. Unemployment Self-Insurance State law requires the County to maintain unemployment insurance. The County has elected to be self-insured and has established this fund for the payment of unemployment insurance claims by County employees that have been processed and approved by the State Employment Development Department. The premium rate is based on a weighted average of each department’s five-year unemployment claims experience along with the overall County claims experience. Typically, the departmental rate is set for two years, however, due to a reduction in the 2005-06 claims expenses and the resulting increase in the level of reserves, the rates for the 2006-07 year will be substantially reduced on a one-time basis. The average departmental rate for 2006-07 is 0.00083 times payroll. A department’s rate will vary from the average, but will have a floor of 0.00035 and a ceiling of 0.00183. This capping is done to smooth the premium fluctuations between each adjustment cycle. Workers' Compensation Self-Insurance Fund The County is permissibly self-insured up to $500,000 per occurrence (effective July 1, 2004.) As a member of California State Association of Counties Excess Insurance Authority (CSAC-EIA), the County obtains excess workers’ compensation insurance coverage for any loss exceeding $500,000 up to $50,000,000 for each occurrence for workers’ compensation losses and $5,000,000 for employers’ liability losses. The fund allocates premiums to all departments. The fund bases 80% of the premium on a 5-year paid loss history and 20% of the premium on the loss exposure of the various departments based on their covered payrolls. Interest earned by the fund is considered in the determination of the required reserve. Total rates allocated are pro-rated to produce sufficient total revenue for payment of claims and maintenance of the reserve. Board of Supervisors’ Resolution 73-462 established the Workers’ Compensation Self-Insurance Fund on July 9, 1973. Board Resolution No. 82-

169


336 established an initial reserve of $2,000,000 for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. County Liability Self-Insurance Fund This fund provides for payment of personal injury and property damage losses, excess insurance premiums, claim investigation services, and administrative and legal fees. The County insures itself to $500,000 per occurrence. The County purchases additional excess liability coverage above the County's $500,000 self-insured retention through a CSAC-EIA program. The fund charges each department a premium, 80% of which is based on a six year moving average of prior loss experience and 20% on risk exposure based on departments’ payroll. Interest earned by the fund is considered in the determination of the required reserve. Board of Supervisors’ Resolution 75-79 established the Liability Self-Insurance Fund on February 3, 1975. Board Resolution No. 82-336 established an initial reserve of $1.8 million for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. Medical Malpractice This fund provides for the payment of self-insured medical malpractice and general liability losses (which arise from the operations of Public Health and Alcohol, Drug and Mental Health Departments), excess insurance premiums for this purpose, claim investigation services, and legal fees. Premiums to the Public Health Department and Alcohol, Drug and Mental Health Department are 80% based on claims experience over the past 5 years and 20% based on risk exposure of the departments’ payroll. The County insures itself to $500,000 per occurrence. The County purchases additional excess medical malpractice coverage above the County’s $500,000 self-insured retention through a CSAC–EIA program. Board Resolution No. 92-202 established the Medical Malpractice Self-Insurance Fund on April 14, 1992. The audited financial statements for these Internal Service Funds follow this exhibit.

170


Exhibit 1

Internal Service Funds (continued)

Some elements of the self-insurance programs include: 1. The self-insurance programs develop premiums based on loss experience and exposure, cost of excess

insurance, administrative costs, and maintenance of reserve levels.

2. Reserve analysis by outside independent actuaries began in 1983-84 and will be continued in order to produce information for proper reserve accounting.

3. The internal service fund method of accounting captures all costs of operating programs.

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

5. Independent outside file audits are completed at least every two years as required by CSAC-EIA or more frequently if deemed necessary by the County.

Maximum Potential Exposure Assumed Program Limits – Coverage $ 500,000 per occurrence General Liability – The County is a self-insured public entity

with a self-insured retention of $500,000. Excess coverage is provided through a joint-powers agreement with CSAC-EIA.

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

$ 10,000 deductible Property – As of June 30, 1999, the County has insured, on an all risk basis, its various buildings and personal property to a total value of $490 million, including flood and earthquake. The policy has a $10,000 deductible for all coverages except earthquake; the earthquake deductible is dependent on the loss.

$ 500,000 per occurrence Medical Malpractice – As of June 1, 1988, the County became self-insured with respect to all of its medical and mental health operations. The County has a self-insured retention of $500,000. Excess insurance coverage is provided through a joint-powers agreement with CSAC-EIA.

$ 25,000 deductible Bond – The County purchases a Public Employee Faithful Performance Bond with a $25,000 deductible.

$ 5,000 deductible Boiler and Machinery – The deductibles on the Boiler and Machinery policy is $5,000 per loss.

$ 25,000 deductible Bond – The County purchases a Commercial Crime Policy for money and securities, depositor’s forgery, and computer fraud with a $25,000 deductible.

171

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF NET ASSETSAS OF June 30, 2007 (in thousands)

Vehicle RiskInformation Operations ManagementTechnology and and Communi-

Services Maintenance Insurance cations TotalASSETSCurrent assets:

Cash and investments 4,307$ 12,235$ 33,073$ 6,641$ 56,256$ Accounts receivable:

Use of money and property 55 166 398 82 701 Charges for services 5 -- 5 5 15

Inventories -- 230 -- 102 332 Total current assets 4,367 12,631 33,476 6,830 57,304

Noncurrent assets:Restricted cash and investments -- 10 -- -- 10 Capital assets, net of accumulated depreciation (Note 7) 1,615 15,865 27 3,035 20,542

Total noncurrent assets 1,615 15,875 27 3,035 20,552 Total assets 5,982 28,506 33,503 9,865 77,856

LIABILITIESCurrent liabilities

Accounts payable 73 239 640 31 983 Salaries and benefits payable, current portion 121 49 53 34 257 Capital lease obligations 58 -- 2 1 61 Liability for self-insurance claims, current portion -- -- 10,647 -- 10,647

Total current liabilities 252 288 11,342 66 11,948

Noncurrent liabilitiesCompensated absences 283 138 112 85 618 Capital lease obligations 189 -- 5 4 198 Liability for self-insurance claims, net of current portion -- -- 23,845 -- 23,845

Total noncurrent liabilities 472 138 23,962 89 24,661 Total liabilities 724 426 35,304 155 36,609

NET ASSETSInvested in capital assets, net of related debt 1,368 15,864 20 3,030 20,282 Unrestricted 3,890 12,216 (1,821) 6,680 20,965 Total net assets (deficit) 5,258$ 28,080$ (1,801)$ 9,710$ 41,247$

See accompanying independent auditor's report.

172

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETSFOR THE FISCAL YEAR ENDED June 30, 2007 (in thousands)


Services Maintenance Insurance cations Total

Operating revenues:Charges for sales and services 6,157$ 8,439$ 24,101$ 3,183$ 41,880$ Other operating revenues -- 150 310 115 575 Self-insurance recovery -- -- 54 -- 54

Total operating revenues 6,157 8,589 24,465 3,298 42,509

Operating expenses:Salaries and benefits 3,337 1,343 1,386 1,012 7,078 Services and supplies 1,611 4,198 5,113 1,421 12,343 Self-insurance claims -- -- 16,034 -- 16,034 Contractual services 109 29 437 48 623 Depreciation and amortization 500 2,202 2 681 3,385 County overhead allocation 284 129 574 69 1,056 Other charges 279 195 -- -- 474

Total operating expenses 6,120 8,096 23,546 3,231 40,993

Operating income 37 493 919 67 1,516

Non-operating revenues (expenses):Use of money and property 221 789 1,601 323 2,934 Interest expense (12) -- -- -- (12) Loss on sale of capital assets (16) (12) -- -- (28) Other non-operating revenues 4 -- 194 2 200

Total non-operating revenues 197 777 1,795 325 3,094

Income before transfers 234 1,270 2,714 392 4,610

Transfers in 40 832 -- -- 872 Transfers out -- (205) -- (30) (235)

Transfers in (out), net 40 627 -- (30) 637

Change in net assets 274 1,897 2,714 362 5,247

Total net assets (deficit) - beginning 4,984 26,183 (4,515) 9,348 36,000 Total net assets (deficit) - ending 5,258$ 28,080$ (1,801)$ 9,710$ 41,247$


173

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF CASH FLOWSFOR THE FISCAL YEAR ENDED June 30, 2007 (in thousands)


Services Maintenance Insurance cations Total

CASH FLOWS FROM OPERATING ACTIVITIESReceipts from interfund services provided 6,152$ 8,589$ 24,410$ 3,294$ 42,445$ Receipts from excess insurance recovery -- -- 54 -- 54 Payments to employees (3,311) (1,309) (1,371) (1,232) (7,223) Payments to suppliers (1,986) (4,283) (5,404) (1,454) (13,127) Payments for self-insurance claims -- -- (14,227) -- (14,227) County overhead allocation (284) (129) (574) (69) (1,056) Other operating receipts (payments) (279) (195) -- 2 (472)

Net cash provided by operating activities 292 2,673 2,888 541 6,394

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESOther receipts 5 -- 196 -- 201

Net cash provided by noncapital and related financing activities 5 -- 196 -- 201

CASH FLOWS FROM CAPITAL AND RELATEDFINANCING ACTIVITIESPurchase of capital assets (303) (5,746) (23) (144) (6,216) Proceeds from sales of capital assets -- 255 -- -- 255 Principal paid on capital lease obligations (56) -- -- (1) (57) Interest paid on capital lease obligations (12) -- -- -- (12) Proceeds of long-term debt 19 -- (1) (1) 17 Transfers in 40 832 -- -- 872 Transfers out -- (205) -- (30) (235)

Net cash used by capital and related financing activities (312) (4,864) (24) (176) (5,376)

CASH FLOWS FROM INVESTING ACTIVITIESUse of money and property 205 752 1,479 292 2,728

Net cash provided by investing activities 205 752 1,479 292 2,728

Net increase (decrease) in cash and cash equivalents 190 (1,439) 4,539 657 3,947

Cash and cash equivalents - beginning 4,117 13,684 28,534 5,984 52,319 Cash and cash equivalents - ending 4,307$ 12,245$ 33,073$ 6,641$ 56,266$

Reconciliation of cash and cash equivalents to the Statement of Net AssetsCash and investments per Statement of Net Assets 4,307$ 12,235$ 33,073$ 6,641$ 56,256$ Restricted cash and investments per Statement of Net Assets -- 10 -- -- 10 Total cash and cash equivalents per Statement of Net Assets 4,307$ 12,245$ 33,073$ 6,641$ 56,266$

Reconciliation of operating income (loss) to net cash provided (used)by operating activities:Operating income 37$ 493$ 919$ 67$ 1,516$ Adjustments to reconcile operating income (loss) to net cash provided (used) by

operating activities:Depreciation and amortization 500 2,202 2 681 3,385 Changes in assets and liabilities:

Accounts receivable (5) -- (1) (2) (8) Inventories -- (15) -- -- (15) Accounts payable (266) (41) 146 15 (146) Salaries and benefits payable 26 34 15 (220) (145) Self-insurance claims -- -- 1,807 -- 1,807

Net cash provided by operating activities 292$ 2,673$ 2,888$ 541$ 6,394$


174




STRUCTURES

175

COUNTY OF SANTA BARBARA2008-2009 COST ALLOCATION PLAN SUPPLEMENT

SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNITFISCAL YEAR 2006-2007

EXHIBIT 4

Multi-Use BuildingsStruct. Code Allocated

TotalAllocated

Single-Use BuildingsStruct. Code Allocated

Allocations to the General FundF01005 463,251 463,251Cost Plan Unit 11000 Board of SupervisorsN02001 10,583 10,583P03003 42,036 42,036T02002 721,822 721,822

1,237,692 0 1,237,692

F01005 712,003 712,003Cost Plan Unit 12000 County ExecutiveF02004 35,320 35,320

747,323 0 747,323

F01005 638,818 638,818Cost Plan Unit 13000 County Counsel

638,818 0 638,818

F01006 6,419,136 6,419,136Cost Plan Unit 21100 District AttorneyP03002 708,164 708,164T04004 220,256 220,256

928,419 6,419,136 7,347,555

F01011 1,382,289 1,382,289Cost Plan Unit 22100 Probation ServicesT02006 4,121,627 4,121,627

P03002 930,418 930,418

930,418 5,503,916 6,434,334

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 356,145 356,145L02021 142,739 142,739L02024 568,971 568,971T03303 362,160 362,160T03304 362,160 362,160

T03301 6,338,111 6,338,111

6,338,111 4,668,511 11,006,622

T04006 689,862 689,862Cost Plan Unit 23000 Public DefenderF02002 1,261,026 1,261,026F02003 142,265 142,265P03001 45,598 45,598P03002 245,134 245,134

1,694,023 689,862 2,383,885

176



EXHIBIT 4


TotalAllocated


C11001 191,050 191,050Cost 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 32,620 32,620

32,620 1,537,928 1,570,547

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

F01008 125,428 125,428F02004 412,064 412,064N02001 71,620 71,620P03003 37,571 37,571T04004 39,907 39,907T04007 135,864 135,864T04008 1,149,275 1,149,275

1,971,729 6,734,530 8,706,259

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 2,952,971 2,952,971P03002 294,841 294,841

3,247,812 17,431,840 20,679,652

N01002 47,274 47,274Cost Plan Unit 41400 Public Health Dept-HSJ02003 52,752 52,752

52,752 47,274 100,026

177



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 163,047 163,047P05001 3,040 3,040T03006 120,697 120,697

294,917 750,904 1,045,821

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

F02003 106,093 106,093

106,093 2,164,882 2,270,975

F01004 1,424,300 1,424,300Cost Plan Unit 53100 Planning & DevelopmentJ02013 15,359 15,359

1,439,659 0 1,439,659

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

934,680 0 934,680

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

694,608 0 694,608

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

304,416 0 304,416

F01005 130,085 130,085Cost Plan Unit 55000 Housing and Community Developm

130,085 0 130,085

F01005 850,136 850,136Cost Plan Unit 61000 Auditor-ControllerJ02013 44,304 44,304T02002 13,059 13,059T02005 53,991 53,991

961,490 0 961,490

F02001 4,671,276 4,671,276Cost Plan Unit 62000 Clerk-Recorder-AssessorF01001 1,697,946 1,697,946F01005 914,336 914,336F02003 377,639 377,639P03003 68,666 68,666T02002 909,705 909,705

3,968,292 4,671,276 8,639,568

178



EXHIBIT 4


TotalAllocated


L03001 919,705 919,705Cost Plan Unit 63100 General Services-AdminL03004 32,789 32,789L03005 32,789 32,789L03010 32,789 32,789L03011 32,789 32,789L03012 32,789 32,789L03013 32,789 32,789

F01005 723,327 723,327J02013 112,459 112,459

835,786 1,116,439 1,952,225

F01005 70,190 70,190Cost Plan Unit 63200 General Services-Purchasing

70,190 0 70,190

F04001 190,180 190,180Cost Plan Unit 63300 General Services-Facilities ServicesF04002 190,180 190,180J02030 891,401 891,401

A01001 842,625 842,625F02003 90,937 90,937F02004 942,390 942,390J02016 47,693 47,693J02017 163,047 163,047J03010 108,866 108,866P05001 182,543 182,543T02002 35,259 35,259

2,413,359 1,271,761 3,685,120

J02022 323,217 323,217Cost Plan Unit 64000 Human ResourcesF01002 961,516 961,516F01005 92,650 92,650

1,054,167 323,217 1,377,383

F01005 637,508 637,508Cost Plan Unit 65000 TreasurerJ02016 30,636 30,636T02002 345,730 345,730

1,013,874 0 1,013,874

32,041,331 53,331,475Total for General Fund 85,372,806

Allocations to the Special Revenue FundsF02002 128,748 128,748Cost Plan Unit 25001 Grand Jury

128,748 0 128,748

179



EXHIBIT 4


TotalAllocated


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 2,352,435 2,352,435T02005 1,034,606 1,034,606

7,747,485 8,124,937 15,872,421

J02003 91,137 91,137Cost Plan Unit 41212 Public Health Dept-EMS

91,137 0 91,137

T02005 731,580 731,580Cost Plan Unit 41500 Public Health Dept-EHS

731,580 0 731,580

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

0 1,412,206 1,412,206

J02001 283,401 283,401Cost Plan Unit 43000 Alcohol, Drug & Mental HealthJ02007 1,326,855 1,326,855J02029 283,401 283,401

J02003 132,038 132,038J02013 645,958 645,958J02014 99,657 99,657J02016 1,691,276 1,691,276J02017 48,914 48,914P03003 306,523 306,523T03101 784,229 784,229

3,708,595 1,893,656 5,602,251

J01001 128,710 128,710Cost Plan Unit 44000 Social ServicesJ02006 897,829 897,829J02028 9,019,631 9,019,631P07003 2,147,786 2,147,786

J02002 5,739,618 5,739,618J02013 79,748 79,748T02005 8,444,444 8,444,444T03101 79,517 79,517

14,343,327 12,193,956 26,537,282

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

880,432 0 880,432

F01004 142,070 142,070Cost Plan Unit 54471 Public Works-Water Agency

142,070 0 142,070

27,773,374 23,624,754Total for Special Revenue Funds 51,398,128

180



EXHIBIT 4


TotalAllocated


Allocations to the Internal Service FundsF02003 53,046 53,046Cost Plan Unit 63500 General Services-CommunicationsJ03010 16,578 16,578T03404 95,634 95,634

165,258 0 165,258

J04014 76,282 76,282Cost Plan Unit 63600 General Services-Vehicle OperationJ04019 76,282 76,282T03402 95,634 95,634

T03403 95,634 95,634

95,634 248,197 343,830

F01005 586,878 586,878Cost Plan Unit 63700 General Services-Information Tech

586,878 0 586,878

847,770 248,197Total for Internal Service Funds 1,095,966

Allocations to the Agency - Spec Dist Operating FunF01007 1,300,026 1,300,026Cost Plan Unit 25000 Court OperationsF01009 1,787,445 1,787,445F01010 1,787,445 1,787,445T04001 248,814 248,814T04003 483,977 483,977T04005 396,404 396,404T04009 441,882 441,882

F01008 1,662,017 1,662,017F02003 1,532,787 1,532,787N02001 141,118 141,118P03001 178,433 178,433P03002 762,910 762,910T03301 651,486 651,486T04004 118,190 118,190T04007 3,396,603 3,396,603T04008 7,411,629 7,411,629

15,855,174 6,445,994 22,301,167

F02003 254,319 254,319Cost Plan Unit 80100 Law LibraryT04004 67,217 67,217

321,537 0 321,537

16,176,710 6,445,994Total for Agency - Spec Dist Operating Funds 22,622,704

$76,839,184 $83,650,420Total Structure Allocations $160,489,604

181


SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDINGFISCAL YEAR 2006-2007

EXHIBIT 5

Code Building DescriptionTotalCosts

AmountExcluded

AmountAllocated

Structure

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

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

F01002 F01002-McDONALD BUILDING 961,516 961,516

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

F01005 F01005-ADMINISTRATION BUILDING 5,878,889 59,708 5,819,181

F01008 F01008-S.B. SUPERIOR COURT BUILDING 1,787,445 1,787,445

F02002 F02002-County Courthouse Annex 1,389,774 1,389,774

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) 897,829 897,829

J02014 J02014-PHD HEALTH CLINIC BLDG #4 4,031,628 313,940 3,717,688

J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 4,295,398 173,357 4,122,040

J02017 J02017- SB Coop Extension 375,007 375,007

J03010 J03010-SBC MAIN JAIL 5,795,807 2,717,393 3,078,414

J04010 J04010-CORP YARD COMM/FLOOD BLDG 127,904 127,904

J05011 J05011-SBEO ADMINISTRATION BLDG. 342,909 342,909

J05016 J05016-SBEO AUDITORIUM 342,909 342,909

N02001 N02001-SYV OFFICE BUILDING 279,604 56,283 223,321

P03001 P03001-LOMPOC 'OLD' COURT 224,031 224,031

P03002 P03002-LOMPOC OLD COURT ADDITION 2,941,466 2,941,466

P03003 P03003-LOMPOC ADMIN. BLDG. 454,796 454,796

P03004 P03004-Lompoc Mental Health MISC Office 432,250 432,250

P05001 P05001-LOMPOC VMB 185,583 185,583

T02002 T02002-BETTERAVIA CENTER BLDG D. ADMIN. 2,025,574 2,025,574

T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICE 10,297,241 10,297,241

T03006 T03006-NORTH COUNTY TECHNICAL SERVICE 361,702 361,702

T03101 T03101-SM MENTAL HEALTH CENTER 1,104,178 240,432 863,746

T03301 T03301-SM JUVENILE HALL 16,029,597 9,040,000 6,989,597

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 445,570 445,570

T04007 T04007-SM COURT COMPLEX SUP CRT/DA BLD 3,532,467 3,532,467

T04008 T04008-SM COURT COMPLEX COURT BLDG G 8,560,904 8,560,904

92,552,590 15,713,405 76,839,184Total Multi-Use Structures

182



EXHIBIT 5


AmountExcluded

AmountAllocated

Structure

Single-Use StructuresA02001 A02001-MONTECITO HALL & LIBRARY 700,549 700,549

C11001 C11001-FIRE STATION 11 191,050 191,050

C12001 C12001-FIRE STATION #12 1,195,516 1,195,516

C13001 C13001-FIRE STATION #13 ENGINE HOUSE 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 6,419,136 6,419,136

F01007 F01007-Jury Assembly Building 1,300,026 1,300,026

F01009 F01009-Court Services Bldg 1,787,445 1,787,445

F01010 F01010-Court Storage Unit 1,787,445 1,787,445

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

F80200 F80200-SUMMERLAND ROAD YARD GARAGE

H01001 H01001-SB AHR SHELTER MAIN OFFICE 4,966,262 3,554,057 1,412,206

J01001 J01001-DSS Community Center 128,710 128,710

J01003 J01003-Coroner Offices 128,710 128,710

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 6,637,236 5,310,381 1,326,855

J02020 J02020-AG. COMM./WEIGHTS & MEASURES 211,894 211,894

183



EXHIBIT 5


AmountExcluded

AmountAllocated

Structure

Single-Use StructuresJ02022 J02022-EMPLOYEE UNIVERSITY 323,217 323,217

J02028 J02028-SOCIAL SERVICE MAIN OFFICE 9,019,631 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

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 VOCATION 369,153 369,153

L02013 L02013-LPBC TRI-COUNTY BOOT CAMP DORM 606,558 606,558

L02016 L02016-LPBC Dorm Personals Bidg. 356,145 356,145

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

L03004 L03004-SY AIRPORT HANGER A1-5 32,789 32,789

L03005 L03005-SY AIRPORT HANGER A6-10 32,789 32,789

L03010 L03010-SY AIRPORT HANGER B1-5 32,789 32,789

L03011 L03011-SY AIRPORT HANGER B6-10 32,789 32,789

L03012 L03012-SY AIRPORT HANGER C1-7 32,789 32,789

L03013 L03013-SY AIRPORT HANGER C8-14 32,789 32,789

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

184



EXHIBIT 5


AmountExcluded

AmountAllocated

Structure

Single-Use StructuresP06004 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

P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/S 32,644 32,644

P07001 P07001-LOMPOC COMMUNITY HEALTH SERVIC 4,859,215 1,789,138 3,070,077

P07003 P07003-LOMPOC DEPT OF SOCIAL SERVICES BL 2,147,786 2,147,786

P07004 P07004-Lompoc Wellness Center 162,590 162,590

P08001 P08001-LOMPOC ANIMAL SHELTER OFFICE/CA

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

T04001 T04001-SM COURT COMPLEX COURT CLERKS B 248,814 248,814

T04002 T04002-Facilities Maintenance Shop

T04003 T04003-SM COURT COMPLEX JURY ASSY BLDG 483,977 483,977

T04005 T04005-SM COURT COMPLEX SUPERIOR CRT B 396,404 396,404

T04006 T04006-SM COURT COMPLEX PUB. DEFEND BL 689,862 689,862

T04009 T04009-SM Courts Modular Bldg. H 441,882 441,882

T05003 T05003 - Santa Maria CARES Building 1,485,240 1,485,240

X01001 X01001-NEW CUYAMA MODULAR LIBRARY 129,815 129,815

X01002 X01002-NEW CUYAMA RD YD OFFICE & GARA

110,753,898 27,103,478 83,650,420Total Single-Use Structures

Combined Total for Multi and Single Use Structures 203,306,487 42,816,883 160,489,604

185


OCCUPANCY OF MULTI-USE STRUCTURESFISCAL YEAR 2006-2007

EXHIBIT 6

Structure Code: A01001

CPU CPU Occupant SqFt Alloc Pcnt Allocation

Total Square Feet 13910Common Square Feet 0

A01001-CARPINTERIA VETERANS MEMORIAL BLDGAcquistion Cost 1,361,415Excludable Costs 510,656

Allocable Costs 850,759Allocable Square Feet 13,910Excludable Square Feet 0

51000 Agricultural Commissioner 133 0.9561% 8,13563300 General Services-Facilities S 13777 99.0439% 842,625

13,910 100.0000% 850,759

Structure Code: F01001



F01001-Schwartz BuildingAcquistion Cost 1,697,946Excludable Costs 0

Allocable Costs 1,697,946Allocable Square Feet 4,645Excludable Square Feet 3,894

54500 Public Works-Solid Waste 3894 0.0000% 062000 Clerk-Recorder-Assessor 4645 100.0000% 1,697,946

8,539 100.0000% 1,697,946




F01002-McDONALD BUILDING Acquistion Cost 961,516Excludable Costs 0


64000 Human Resources 5624 89.7829% 863,27764000 Human Resources 640 10.2171% 98,239

6,264 100.0000% 961,516

186



EXHIBIT 6




F01004-ENGINEERING BUILDINGAcquistion Cost 4,247,862Excludable Costs 108,362


53100 Planning & Development 10677 34.4075% 1,424,30053600 P&D-Building & Safety 5200 16.7574% 693,67454100 Public Works-Admin 5207 16.7800% 694,60854210 Public Works-Roads 6600 21.2691% 880,43254300 Public Works-Surveyor 2282 7.3539% 304,41654410 Public Works-Flood Control 3526 0.0000% 054471 Public Works-Water Agency 1065 3.4321% 142,070

34,557 100.0000% 4,139,500




F01005-ADMINISTRATION BUILDINGAcquistion Cost 5,878,889Excludable Costs 0

Allocable Costs 5,878,889Allocable Square Feet 62,818Excludable Square Feet 0

11000 Board of Supervisors 4950 7.8799% 463,25112000 County Executive 7608 12.1112% 712,00313000 County Counsel 6826 10.8663% 638,81855000 Housing and Community De 1390 2.2127% 130,08561000 Auditor-Controller 9084 14.4608% 850,13662000 Clerk-Recorder-Assessor 9770 15.5529% 914,33663100 General Services-Admin 7729 12.3038% 723,32763200 General Services-Purchasin 750 1.1939% 70,19063700 General Services-Informatio 6271 9.9828% 586,87864000 Human Resources 990 1.5760% 92,65065000 Treasurer 6812 10.8440% 637,50899999 Other 638 1.0156% 59,708

62,818 100.0000% 5,878,889

187



EXHIBIT 6




F01008-S.B. SUPERIOR COURT BUILDINGAcquistion Cost 1,787,445Excludable Costs 0


25000 Court Operations 40521 92.9829% 1,662,01732100 Sheriff-Law Enforcement 3058 7.0171% 125,428

43,579 100.0000% 1,787,445




F02002-County Courthouse AnnexAcquistion Cost 1,389,774Excludable Costs 0


23000 Public Defender 10343 90.7360% 1,261,02625001 Grand Jury 1056 9.2640% 128,748

11,399 100.0000% 1,389,774




F02003-Santa Barbara CourthouseAcquistion Cost 2,557,086Excludable Costs 0


23000 Public Defender 2816 5.5636% 142,26525000 Court Operations 30340 59.9427% 1,532,78752100 Landscape Maintenance 900 1.7781% 45,46852100 Landscape Maintenance 1200 2.3708% 60,62462000 Clerk-Recorder-Assessor 7475 14.7683% 377,63963300 General Services-Facilities S 1800 3.5563% 90,93763500 General Services-Communic 1050 2.0745% 53,04680100 Law Library 5034 9.9457% 254,319

50,615 100.0000% 2,557,086

188



EXHIBIT 6




F02004-SBCH East Wing & JailAcquistion Cost 1,389,774Excludable Costs 0


12000 County Executive 600 2.5414% 35,32032100 Sheriff-Law Enforcement 3497 14.8121% 205,85532100 Sheriff-Law Enforcement 3503 14.8376% 206,20963300 General Services-Facilities S 16009 67.8089% 942,390

23,609 100.0000% 1,389,774

Structure Code: J02002



J02002-CASA NUEVA OFFICE BUILDINGAcquistion Cost 6,167,747Excludable Costs 428,129


44000 Social Services 8310 100.0000% 5,739,61886100 SB County Association of Go 6017 0.0000% 087100 Air Pollution Control District 14326 0.0000% 0

28,653 100.0000% 5,739,618




J02003-PHD SAN ANTONIO BLDG. 1Acquistion Cost 1,464,095Excludable Costs 445,756


41100 Public Health Department 7079 72.9042% 742,41241212 Public Health Dept-EMS 869 8.9495% 91,13741400 Public Health Dept-HS 503 5.1802% 52,75243000 Alcohol, Drug & Mental Healt 1259 12.9660% 132,038

9,710 100.0000% 1,018,339

189



EXHIBIT 6




J02013-County Archives Building (#10)Acquistion Cost 897,829Excludable Costs 0


43000 Alcohol, Drug & Mental Healt 8748 71.9467% 645,95844000 Social Services 1080 8.8823% 79,74853100 Planning & Development 208 1.7107% 15,35961000 Auditor-Controller 600 4.9346% 44,30463100 General Services-Admin 128 1.0527% 9,45263100 General Services-Admin 1395 11.4730% 103,008

12,159 100.0000% 897,829




J02014-PHD HEALTH CLINIC BLDG #4Acquistion Cost 4,031,628Excludable Costs 313,940


41100 Public Health Department 36559 97.3194% 3,618,03143000 Alcohol, Drug & Mental Healt 1007 2.6806% 99,657

37,566 100.0000% 3,717,688




J02016-PHD PSYCH/HEALTH BLDG 2 & 3Acquistion Cost 4,295,398Excludable Costs 173,357


41100 Public Health Department 28411 57.0697% 2,352,43543000 Alcohol, Drug & Mental Healt 20426 41.0301% 1,691,27663300 General Services-Facilities S 576 1.1570% 47,69365000 Treasurer 370 0.7432% 30,636

49,783 100.0000% 4,122,040

190



EXHIBIT 6




J02017- SB Coop ExtensionAcquistion Cost 375,007Excludable Costs 0


43000 Alcohol, Drug & Mental Healt 600 13.0435% 48,91451000 Agricultural Commissioner 2000 43.4783% 163,04763300 General Services-Facilities S 2000 43.4783% 163,047

4,600 100.0000% 375,007




J03010-SBC MAIN JAILAcquistion Cost 5,795,807Excludable Costs 2,717,393


32200 Sheriff-Custody 73210 95.9251% 2,952,97163300 General Services-Facilities S 2699 3.5364% 108,86663500 General Services-Communic 411 0.5385% 16,578

76,320 100.0000% 3,078,414




J04010-CORP YARD COMM/FLOOD BLDGAcquistion Cost 127,904Excludable Costs 127,904

Allocable Costs 0Allocable Square Feet 7,800Excludable Square Feet 0

54410 Public Works-Flood Control 1960 25.1282% 063500 General Services-Communic 2920 37.4359% 063500 General Services-Communic 2920 37.4359% 0

7,800 100.0000% 0

191



EXHIBIT 6




J05011-SBEO ADMINISTRATION BLDG.Acquistion Cost 342,909Excludable Costs 0


99999 Other 34459 50.0000% 171,45599999 Other 34459 50.0000% 171,455

68,918 100.0000% 342,909




J05016-SBEO AUDITORIUMAcquistion Cost 342,909Excludable Costs 0


99999 Other 10000 50.0000% 171,45599999 Other 10000 50.0000% 171,455

20,000 100.0000% 342,909

Structure Code: N02001



N02001-SYV OFFICE BUILDINGAcquistion Cost 279,604Excludable Costs 0


11000 Board of Supervisors 374 3.7850% 10,58325000 Court Operations 4987 50.4706% 141,11832100 Sheriff-Law Enforcement 2531 25.6148% 71,62099999 Other 1989 20.1295% 56,283

9,881 100.0000% 279,604

192



EXHIBIT 6

Structure Code: P03001



P03001-LOMPOC 'OLD' COURTAcquistion Cost 224,031Excludable Costs 0


23000 Public Defender 1566 20.3535% 45,59825000 Court Operations 6128 79.6465% 178,433

7,694 100.0000% 224,031




P03002-LOMPOC OLD COURT ADDITIONAcquistion Cost 2,941,466Excludable Costs 0


21100 District Attorney 5200 24.0752% 708,16422100 Probation Services 6832 31.6311% 930,41823000 Public Defender 1800 8.3337% 245,13425000 Court Operations 5602 25.9364% 762,91032200 Sheriff-Custody 2165 10.0236% 294,841

21,599 100.0000% 2,941,466




P03003-LOMPOC ADMIN. BLDG.Acquistion Cost 454,796Excludable Costs 0


11000 Board of Supervisors 1045 9.2429% 42,03632100 Sheriff-Law Enforcement 300 2.6535% 12,06832100 Sheriff-Law Enforcement 634 5.6076% 25,50343000 Alcohol, Drug & Mental Healt 7620 67.3978% 306,52362000 Clerk-Recorder-Assessor 1707 15.0982% 68,666

11,306 100.0000% 454,796

193



EXHIBIT 6




P03004-Lompoc Mental Health MISC OfficeAcquistion Cost 432,250Excludable Costs 432,250

Allocable Costs 0Allocable Square Feet 6,765Excludable Square Feet 0

43000 Alcohol, Drug & Mental Healt 5415 80.0443% 044000 Social Services 1350 19.9557% 0

6,765 100.0000% 0




P05001-LOMPOC VMBAcquistion Cost 185,583Excludable Costs 0


51000 Agricultural Commissioner 334 1.6378% 3,04063300 General Services-Facilities S 20059 98.3622% 182,543

20,393 100.0000% 185,583

Structure Code: T02002



T02002-BETTERAVIA CENTER BLDG D. ADMIN.Acquistion Cost 2,025,574Excludable Costs 0


11000 Board of Supervisors 544 4.3839% 88,79911000 Board of Supervisors 3878 31.2515% 633,02261000 Auditor-Controller 80 0.6447% 13,05962000 Clerk-Recorder-Assessor 992 7.9942% 161,92862000 Clerk-Recorder-Assessor 4581 36.9168% 747,77663300 General Services-Facilities S 216 1.7407% 35,25965000 Treasurer 323 2.6029% 52,72565000 Treasurer 1795 14.4653% 293,006

12,409 100.0000% 2,025,574

194



EXHIBIT 6




T02005-BETTERAVIA BLDG C, SOCIAL SERVICESAcquistion Cost 10,297,241Excludable Costs 0


31100 Fire Department 145 0.3168% 32,62041100 Public Health Department 4599 10.0474% 1,034,60641500 Public Health Dept-EHS 3252 7.1046% 731,58044000 Social Services 37537 82.0069% 8,444,44461000 Auditor-Controller 240 0.5243% 53,991

45,773 100.0000% 10,297,241




T03006-NORTH COUNTY TECHNICAL SERVICE BLDGAcquistion Cost 361,702Excludable Costs 0


51000 Agricultural Commissioner 2803 33.3690% 120,69753600 P&D-Building & Safety 5597 66.6310% 241,005

8,400 100.0000% 361,702




T03101-SM MENTAL HEALTH CENTERAcquistion Cost 1,104,178Excludable Costs 240,432


43000 Alcohol, Drug & Mental Healt 16273 90.7940% 784,22944000 Social Services 1650 9.2060% 79,517

17,923 100.0000% 863,746

195



EXHIBIT 6




T03301-SM JUVENILE HALLAcquistion Cost 16,029,597Excludable Costs 9,040,000


22200 Probation Institutions 14953 90.6792% 6,338,11125000 Court Operations 1537 9.3208% 651,486

16,490 100.0000% 6,989,597




T03403-SM CORP YARD GS SHOPS/ OFFICE BLDGAcquistion Cost 282,342Excludable Costs 186,709

Allocable Costs 95,634Allocable Square Feet 2,305Excludable Square Feet 7,523

54210 Public Works-Roads 4317 0.0000% 054410 Public Works-Flood Control 3206 0.0000% 063600 General Services-Vehicle Op 1071 46.4642% 44,43563600 General Services-Vehicle Op 1234 53.5358% 51,198

9,828 100.0000% 95,634




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 4570 0.0000% 054410 Public Works-Flood Control 1143 0.0000% 063500 General Services-Communic 1700 100.0000% 95,634

7,413 100.0000% 95,634

196



EXHIBIT 6




T04004-SM COURT COMPLEX COURTHOUSE BLDG DAcquistion Cost 445,570Excludable Costs 0


21100 District Attorney 9057 49.4324% 220,25625000 Court Operations 4860 26.5255% 118,19032100 Sheriff-Law Enforcement 1641 8.9564% 39,90780100 Law Library 2764 15.0857% 67,217

18,322 100.0000% 445,570




T04007-SM COURT COMPLEX SUP CRT/DA BLDG CAcquistion Cost 3,532,467Excludable Costs 0


25000 Court Operations 10000 96.1538% 3,396,60332100 Sheriff-Law Enforcement 400 3.8462% 135,864

10,400 100.0000% 3,532,467




T04008-SM COURT COMPLEX COURT BLDG GAcquistion Cost 8,560,904Excludable Costs 0


25000 Court Operations 24261 86.5753% 7,411,62932100 Sheriff-Law Enforcement 3762 13.4247% 1,149,275

28,023 100.0000% 8,560,904

197

EXHIBIT 7

Cost Sq. Ft. MonthlyPlan Unit Department Address Occupied Rent

21300 Child Support Services 4 East Carrillo Street, Santa Barbara 15,000 26,338 401 East Ocean Avenue, Lompoc 5,000 6,813 201 South Miller Street, Ste 202-206, & 210, Santa Maria 10,249 17,081

22100 Probation Services 4010 Jupiter Avenue, Lompoc 2,946 1,512

25000 Court Operations 201 S. Miller Street, Ste 208, Santa Maria 2,440 3,973

31100 Fire Department 195 West Highway 246, Ste 102 & 104, Buellton 4,740 5,512 Santa Ynez Airport, hangar G-7 (shared with Sheriff) 6,800 3,683

32100 Sheriff - Law Enforcement 5775 Carpinteria Avenue, Carpinteria 2,000 1 140 W. Hwy 246, Buellton 1,000 1 7042 Marketplace Drive, Goleta 300 - 5827 Hollister Avenue, Suite B, Goleta 200 - Real Property agent has details 3,190 2,448 Horse Stables on State Land @ Burton Mesa, Lompoc 13,500 -

41100 Health Care Services 1136 East Montecito Street, Santa Barbara 6,980 7,259 545 Alisal Road, Stes. 109-111, Solvang 663 357 1111 Chapala, Suite 200, Santa Barbara 8,388 25,542 400 N. McClelland, Santa Maria 1,400 1,540 220 S. Palisades Drive, Ste 104-105, Santa Maria 3,216 6,311

43000Alcohol, Drug & Mental Health 601 East Ocean Avenue, Ste 15 & 16, Lompoc 1,990 2,304

2034 De La Vina Street, Santa Barabara 4,225 9,295

44000 Social Services 1410 & 1444 So. Broadway, Santa Maria 43,068 64,696 130 E. Ortega Street, Santa Barbara (EDD) 2,281 1,780 1133 & 1145 North "H" St., Suites C1-4, 6&7, D7-9, Lompoc 11,400 13,224

51000 Ag Commisioner 1745 Mission Dr., Solvang 150 218

53100 Planning & Development 185 West Highway 246, #101, Buellton 1,200 1,304 30 E. Figueroa Street, Santa Barbara 4,000 12,076 624 A & B West Foster Road, Ste 1, Santa Maria 1,631 2,276

62000 Clerk-Recorder-Assessor 1101 Anacapa, 2nd Floor, Santa Barbara 4,431 23,724 90901 First 5 Commission 1 East Anapamu Street, Santa Barbara 7,120 13,243

218 West Carmen Lane Suite 111, Santa Maria 1,500 1,725


OCCUPANCY IN NON-COUNTY OWNED STRUCTURESFISCAL YEAR 2006-2007

198


DETAILS OF COUNTY-OWNED STRUCTURES(GOVERNMENTAL FUNDS ONLY)

FISCAL YEAR 2006-2007

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 108,3621/19/1964 470,6178/3/1970 547,5926/30/2006 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 270,455

BUILDING TOTALS 3,522,771 59,7082,356,118 5,819,1815,878,889

199




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code F01008F01008-S.B. SUPERIOR COURT BUILDING

C 1/19/1954 205,7966/15/1987 51,0387/1/1990 37,3307/1/1990 52,5332/8/1991 1,440,747

BUILDING TOTALS 1,581,649 0205,796 1,787,4451,787,445

Structure Code F02002F02002-County Courthouse Annex

C 1/19/1929 425,0006/1/1977 278,3566/15/1987 31,4603/19/1991 654,958

BUILDING TOTALS 964,774 0425,000 1,389,7741,389,774

Structure Code F02003F02003-Santa Barbara Courthouse

C 1/19/1929 425,0006/1/1977 278,3566/15/1987 31,4607/1/1990 305,3037/1/1990 417,2143/19/1991 654,95810/31/1996 206,6966/30/2003 148,6556/30/2003 89,444

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 278,3566/15/1987 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 301,511 428,1295,866,235 5,739,6186,167,747

200




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 40,80810/28/1983 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 1,382,424 445,75681,671 1,018,3391,464,095

Structure Code J02013J02013-County Archives Building (#10)

P 1/19/1917 81,6711/19/1962 62,7127/1/1980 36,0039/11/1981 40,80810/28/1983 43,9951/10/1989 76,5345/8/1989 493,5475/31/1997 62,559

BUILDING TOTALS 816,158 081,671 897,829897,829

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 1,040,30910/28/1983 749,7167/1/1990 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

201




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02016J02016-PHD PSYCH/HEALTH BLDG 2 & 3

C 1/19/1961 1,440,3627/1/1980 36,0039/11/1981 1,090,4969/11/1981 506,4607/1/1990 863,0907/1/1990 123,0705/31/1997 62,5596/30/2003 173,357

BUILDING TOTALS 2,855,036 173,3571,440,362 4,122,0404,295,398

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 475,7946/30/2000 198,5386/30/2000 1,626,5656/30/2006 764,5306/30/2006 149,3976/30/2007 608,100

BUILDING TOTALS 4,558,209 2,717,3931,237,598 3,078,4145,795,807

Structure Code J04010J04010-CORP YARD COMM/FLOOD BLDG

C 1/22/1973 127,904

BUILDING TOTALS 0 127,904127,904 0127,904

Structure Code J05011J05011-SBEO ADMINISTRATION BLDG.

C 1/19/1965 342,909

BUILDING TOTALS 0 342,909342,909 0342,909

Structure Code J05016J05016-SBEO AUDITORIUM

C 1/19/1965 342,909

BUILDING TOTALS 0 342,909342,909 0342,909

202




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code N02001N02001-SYV OFFICE BUILDING

C 1/19/1964 42,4276/6/1974 35,43312/8/1992 201,744

BUILDING TOTALS 237,178 56,28342,427 223,321279,604

Structure Code P03001P03001-LOMPOC OLD COURT

C 4/1/1957 224,031

BUILDING TOTALS 0 0224,031 224,031224,031

Structure Code P03002P03002-LOMPOC OLD COURT ADDITION

C 7/1/1979 695,7916/30/2002 2,130,8386/30/2003 114,837

BUILDING TOTALS 2,245,675 0695,791 2,941,4662,941,466

Structure Code P03003P03003-LOMPOC ADMIN. BLDG.

C 6/6/1972 454,796

BUILDING TOTALS 0 0454,796 454,796454,796

Structure Code P03004P03004-Lompoc Mental Health MISC Office

L 12/20/2002 432,250

BUILDING TOTALS 0 432,250432,250 0432,250

Structure Code P05001P05001-LOMPOC VMB

C 1/19/1935 185,583

BUILDING TOTALS 0 0185,583 185,583185,583

Structure Code T02002T02002-BETTERAVIA CENTER BLDG D. ADMIN.

L 5/23/1991 1,824,7086/30/2006 122,2296/30/2006 78,637

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

203




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

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 8,040,0006/30/2005 5,532,2116/30/2006 372,328

BUILDING TOTALS 15,667,438 9,040,000362,160 6,989,59716,029,597

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 71,0391/19/1964 82,44210/28/1983 70,3337/1/1990 25,0006/30/2006 146,2726/30/2007 50,484

BUILDING TOTALS 374,531 071,039 445,570445,570

204




EXHIBIT 8

Use StructuresMulti



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code T04007T04007-SM COURT COMPLEX BLDG C

C 1/19/1954 71,0391/19/1964 82,44210/28/1983 70,3337/1/1990 25,0006/30/2005 3,177,2526/30/2007 106,401

BUILDING TOTALS 3,461,428 071,039 3,532,4673,532,467

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 40,747,866 51,804,724 92,552,590 15,713,405 76,839,184

205




EXHIBIT 8

Use StructuresSingle



AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code A02001A02001-MONTECITO HALL & LIBRARY

C 11/16/1942 700,549

BUILDING TOTALS 0 700,549700,549 0700,549

Structure Code C11001C11001-FIRE STATION 11

C 1/1/1967 191,050

BUILDING TOTALS 0 0191,050 191,050191,050

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

Structure Code C23001C23001-FIRE STATION 23 VEHICLE GARAGE

C 3/19/1990 269,252

BUILDING TOTALS 0 0269,252 269,252269,252

206




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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 PLAN

C 6/30/1993 853,7786/30/1997 201,425

BUILDING TOTALS 201,425 0853,778 1,055,2031,055,203

Structure Code D24015D24015-JALAMA BEACH PARK OFFICE BUILDING

G 1/4/1982 193,818

BUILDING TOTALS 0 193,818193,818 0193,818

Structure Code D40002D40002-ARROYO BURRO BCH PRK - RESTAURANT

G 11/10/1981 290,399

BUILDING TOTALS 0 290,399290,399 0290,399

207




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code D42006D42006-GOLETA BEACH OFFICE/CARPORT

G 11/16/1981 127,4787/1/1990 176,599

BUILDING TOTALS 176,599 304,077127,478 0304,077

Structure Code D46003D46003-TUCKERS GROVE PARK OFFICE & GARAGE

G 10/13/1980 65,2741/16/1990 117,813

BUILDING TOTALS 117,813 183,08765,274 0183,087

Structure Code D62006D62006-WALLER PARK OFFICE

G 7/1/1978 488,194

BUILDING TOTALS 0 488,194488,194 0488,194

Structure Code F01006F01006-District Attorney Office Building

P 6/30/2005 6,419,136

BUILDING TOTALS 0 06,419,136 6,419,1366,419,136

Structure Code F01007F01007-Jury Assembly Building

C 2/1/1998 1,300,026

BUILDING TOTALS 0 01,300,026 1,300,0261,300,026

Structure Code F01009F01009-Court Services Bldg

C 1/19/1954 205,7966/15/1987 51,0387/1/1990 52,5337/1/1990 37,3302/8/1991 1,440,747

BUILDING TOTALS 1,581,649 0205,796 1,787,4451,787,445

Structure Code F01010F01010-Court Storage Unit

C 1/19/1954 205,7966/15/1987 51,0387/1/1990 52,5337/1/1990 37,3302/8/1991 1,440,747

BUILDING TOTALS 1,581,649 0205,796 1,787,4451,787,445

208




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code F01011F01011-PROBATION BUILDING

G 1/19/1959 437,7583/1/1991 1,382,289

BUILDING TOTALS 1,382,289 437,758437,758 1,382,2891,820,047

Structure Code F02001F02001-HALL of RECORDS

C 1/19/1929 425,0006/1/1977 278,3566/15/1987 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 H01001H01001-SB AHR SHELTER MAIN OFFICE

C 7/1/1980 345,8276/30/2005 916,0006/30/2005 944,0006/30/2005 2,610,0576/30/2006 150,379

BUILDING TOTALS 4,620,435 3,554,057345,827 1,412,2064,966,262

Structure Code J01001J01001-DSS Community Center

C 1/19/1963 65,8196/15/1987 62,892

BUILDING TOTALS 62,892 065,819 128,710128,710

Structure Code J01003J01003-Coroner Offices

C 1/19/1963 65,8196/15/1987 62,892

BUILDING TOTALS 62,892 065,819 128,710128,710

209




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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 106,0076/30/1992 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 87,5005/31/2001 120,0023/31/2002 52,264

BUILDING TOTALS 314,208 141,942111,135 283,401425,342

210




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J02004J02004-PHD ADMINISTRATION BLDG #8

P 1/19/1917 81,6711/19/1962 62,7127/1/1980 36,0039/11/1981 40,80810/28/1983 43,9951/10/1989 76,5345/8/1989 493,5475/31/1997 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 36,0039/11/1981 40,80810/28/1983 43,9951/10/1989 76,5345/8/1989 493,5475/31/1997 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 226,6005/31/1997 62,5596/30/2006 5,188,8026/30/2007 119,0156/30/2007 121,578

BUILDING TOTALS 6,507,949 5,310,381129,287 1,326,8556,637,236

Structure Code J02020J02020-AG. COMM./WEIGHTS & MEASURES

C 1/19/1941 113,3327/1/1980 36,0035/31/1997 62,559

BUILDING TOTALS 98,562 0113,332 211,894211,894

211




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 750,568

BUILDING TOTALS 750,568 08,269,063 9,019,6319,019,631

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

212




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 102,4548/31/2001 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 102,4548/31/2001 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 102,4548/31/2001 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-SHERIFFS 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

213




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code J04001J04001-SHERIFFS SHOOTING RANGE

C 6/30/2004 2,420,387

BUILDING TOTALS 0 02,420,387 2,420,3872,420,387

Structure Code J04002J04002-SHERIFFS 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

214




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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 35,666

BUILDING TOTALS 35,666 0320,479 356,145356,145

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

215




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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 L03004L03004-SY AIRPORT HANGER A1-5

C 6/30/1980 32,789

BUILDING TOTALS 0 032,789 32,78932,789

Structure Code L03005L03005-SY AIRPORT HANGER A6-10

C 6/30/1980 32,789

BUILDING TOTALS 0 032,789 32,78932,789

Structure Code L03010L03010-SY AIRPORT HANGER B1-5

C 6/30/1980 32,789

BUILDING TOTALS 0 032,789 32,78932,789

Structure Code L03011L03011-SY AIRPORT HANGER B6-10

C 6/30/1980 32,789

BUILDING TOTALS 0 032,789 32,78932,789

Structure Code L03012L03012-SY AIRPORT HANGER C1-7

C 6/30/1980 32,789

BUILDING TOTALS 0 032,789 32,78932,789

Structure Code L03013L03013-SY AIRPORT HANGER C8-14

C 6/30/1980 32,789

BUILDING TOTALS 0 032,789 32,78932,789

Structure Code N01002N01002-BUELLTON SENIOR CNTR BLDG #1

C 1/19/1965 47,274

BUILDING TOTALS 0 047,274 47,27447,274

216




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code N02002N02002-SOLVANG SENIOR CENTER

C 1/19/1964 42,4276/6/1974 35,43312/8/1992 201,744

BUILDING TOTALS 237,178 279,60442,427 0279,604

Structure Code N02006N02006-SYV AG COMMISSIONER'S OFFICE

C 1/19/1964 42,4276/6/1974 35,43312/8/1992 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

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 P06008P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR

C 1/19/1963 32,644

BUILDING TOTALS 0 32,64432,644 032,644

217




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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

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 SHERIFFS SUB-STATION

C 5/10/1971 268,2596/15/1987 413,604

BUILDING TOTALS 413,604 0268,259 681,863681,863

218




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

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 T04001T04001-SM COURT COMPLEX COURT CLERKS BLDG E

C 1/19/1954 71,0391/19/1964 82,44210/28/1983 70,3337/1/1990 25,000

BUILDING TOTALS 177,775 071,039 248,814248,814

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 T04005T04005-SM COURT COMPLEX SUPERIOR CRT BLDG B

C 1/19/1954 71,0391/19/1964 82,4427/1/1974 147,590

10/28/1983 70,3337/1/1990 25,000

BUILDING TOTALS 325,365 071,039 396,404396,404

Structure Code T04006T04006-SM COURT COMPLEX PUB. DEFEND BLDG A

C 6/30/1996 176,7156/30/2004 513,147

BUILDING TOTALS 513,147 0176,715 689,862689,862

219




EXHIBIT 8




AMOUNTEXCLUDED

AMOUNTALLOCATED

Structure Code T04009T04009-SM Courts Modular Bldg. H

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 1,485,240

BUILDING TOTALS 0 1,485,2401,485,240 01,485,240

Structure Code X01001X01001-NEW CUYAMA MODULAR LIBRARY

C 1/19/1951 129,815

BUILDING TOTALS 0 129,815129,815 0129,815

Total Use StructuresSingle 74,394,963 36,358,935 110,753,898 27,103,478 83,650,420

Total Single & Multi use 115,142,829 88,163,659 203,306,487 42,816,883 160,489,604

ACQUISTION MEANS CODES: C CONSTRUCTED D DONATED P PURCHASED L-P LEASE-PURCHASE

220


221




PENSION TRUST FUND

&

RISK MANAGEMENT

222


Exhibit 10 Cost Allocation Plan Supplement

Schedule of Actuary Reports

Self-Insurance Fund Report Date

Self-Funded Dental Plan March 30, 2007

Self-Insured Unemployment Insurance Fund November 22, 2006

Self-Insured Workers’ Compensation Fund October 1, 2007

Self-Insured Liability Fund October 1, 2007

Self-Insured Medical Malpractice Fund October 1, 2007

224


Self-Insured Unemployment Insurance

Program At June 30,2007 and 2008

Prepared by Pacific Actuarial Consultants

PM6 301 1 7 61 Wayzala Blvd. Wayzala. MN 55391 Tel 952-473.1997 Fax: 952-473-1998

November 22,2006

228

County o f Santa Barbara Self-Insured Unemployment Insurance Fund

Table of Contents

A . Background ..................................................................................................... 3

............................................................... . B Conclusions and Recommendations 4

Unpaid Claim Liabilities at June 30. 2006 and 2007 ....................................... 4 Selected Funding ate for FIY 2007-08 .......................................................... 5 Unpaid Claim Liabilities at June 30. 2007 and 2008 ....................................... 6 Recommended Cost Allocation ....................................................................... 6 Graphs ............................................................................................................ 8

.......................................................................... C . Assumptions and Limitations 9

Pacific Actuarial Consultants . Page 2 of 9 230

B. Conclusions and Recommendations

Unpaid Claim Liabilities at June 30, 2006 and 2007

Our estimates of the fund balance at June 30,2006 and June 30, 2007 for Santa Barbara County's self-insured unemployment insurance program are presented in the table below.

County of Santa Barbara Self-Insured Unemployment Program

Funding Position at June 30,2006 and June 30, 2007 ($000'~)

Anticipated June 2006 June 2007

--

Available Funding 1,437 1,286

Unpaid Benefits 235 240 -- .- . .

Surplus/(Deficit) - W/O Confidence Margin 1,202 1,046

Confidence Margin 41 0 500

Unpaid Benefits - with Confidence Margin 64 5 - .- - - -- -

740 -. - . .- .

Funding Surplus/(Deficit) 792 546

The program's fund balance at June 30, 2006 is higher than we would have anticipated based on the assumptions on which our prior evaluation was based. The additional funding can be attributed to actual benefits payments for 2005-06 that fell below our prior estimates. However, we anticipate that the size of the funding surplus will decrease during fiscal year 2006-07 because budgeted contributions are somewhat lower than our current estimates of benefit costs associated with that year. The disparity between contributions and anticipated claim costs for 2006-07 can be attributed to Santa Barbara's decision to reduce the size of the funding surplus.

In average years, the liability associated with unpaid claims from former employees drawing benefits as of the end of the fiscal year is comparatively small. Our current estimate of this liability is approximately $100 thousand. However, we have included an additional provision to reflect the potential for future claims filed by former employees. Incurred but not reported (IBNR) claims can arise when former county employees file new claims after accepting subsequent employment. The State assesses U1 costs against all prior employers for a period of several years preceding a claim for benefits. Our estimate of unpaid claim costs totals $235 thousand at June 30, 2006 and $240 thousand at June 30, 2007.

Consistent with sound risk management and actuarial practices, we recommend that 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 in

Pacific Actuarial Consultants - Page 4 of 9

232

the event that future changes in the County's unemployment levels cause aggregate claim costs to increase over historical levels.

Selected Funding Rate for F N 2007-08

The County has tentatively selected a funding rate of 0.050% for fiscal year 2007-08. The selected contribution rate, which falls below expected loss costs for the year, was derived to reduce the size of the funding margin by June 30, 2008.

The County's selected funding rates for the most recent fiscal years have increased significantly from contribution rates adopted for 2001-02 and 2002-03.


Selected Funding Rates

Fiscal Fiscal Year Contribution Year Loss Cost Rate Rate

----------- ---- ------ -- ....................... ....................... 2001 -02 0.01 I O/O Actual

Actual

Actual

Actual

0.266% Actual

0.089% ExpectedlSelected

The county adopted aggregate funding rates for 2001-02 and 2002-03 that fell below expected costs for those two years. The selected funding plan was designed to reduce what appeared to be a large funding surplus at June 2001. The surplus funding was largely eliminated by June. 2002, but the County had already committed to the artificially low rates for 2002-03. The rapid growth in claims costs that occurred during the early 2000's can be attributed largely to Senate Bill 40 which increased benefits for claims filed on or after January 6, 2002.

California - Unemployment Insurance Change in Benefit Structure

Due to Senate Bill 40

Date of Claim Maximum

Benefit .........................

Prior Claims $230 January 6,2002 $330 January 5,2003 $370 January 4,2004 $410 January 3,2005 $450

Pacific Actuarial Consultants - Page 5 of 9

233

The County responded to the erosion of its surplus position during 2001-02 and 2002-03 with contribution rates for 2003-04 and 2004-05 that exceeded anticipated benefits under the new law. The difference was used to improve the program's funding position.

The 2005-06 contribution rates were reduced to roughly match anticipated payments for those years at the time the budget was prepared. However, actual benefit payments for that year fell below our expectations. The lower than expected payments for the two years ending June 2006, combined with a reduction in our current estimate of costs associated with 2006-07, made the proposed reduction for 2007-08 possible.

Unpaid Claim Liabilities at June 30, 2007 and 2008

Our estimate of the program's funding position at June 30, 2007 and June 30, 2008 is presented in the table below.


Funding Position at June 30,2007 and June 30,2008 ($000'~)

Available Funding

Anticipated Anticipated June 2007 June 2008 - - - - - - -- -- .. -

1,286 872

Unpaid Benefits 240 250 -- - -

Surplus/(Deficit) - WIO Confidence Margin 1,046 622

Confidence Margin 500 500

Unpaid Benefits -with Confidence Margin 740 - -- 7 50

Funding Surplus/(Deficit) 54 6 122

Our estimates for June 2008 are based on our preliminary loss cost selections and Santa Barbara's budgeted contributions for fiscal year 2007-08.

Recommended Cost Allocation

Our recommended contribution rates by department for F/Y 2007-08 are summarized on Page 1 of Exhibit 11. The individual assessment rates were developed to produce an average funding rate of 0.050% of payroll, as selected by the County. In aggregate, the recommended charges can be expected to generate approximately $143 thousand in contributions to the program.

Pacific Actuarial Consultants - Page 6 of 9 234

800.541.4591 1831 K Street, Sacramento, CA 95811 3780 Kilroy Airport Way, Suite 470, Long Beach, CA 90806

www.BRSrisk.com 916.244.1100 PHONE 916.244.1199 FAX 562.508.4400 PHONE 562.508.4399 FAX

Leadership. Trust. Solutions.

October 1, 2007 Robin Wilkins Risk Fiscal Administrator County of Santa Barbara 1 East Anapamu Street Santa Barbara, CA 93101 Re: Actuarial Review of the Self-Insured Workers' Compensation Program Dear Ms. Wilkins: As you requested, we have completed our review of Santa Barbara County's self-insured workers’ compensation program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimate cost of claims and expenses for claims incurred during the 2007-08 and 2008-09 program years to be $7,788,000 and $8,102,000 respectively. This amount includes allocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and a discount for anticipated investment income. ALAE is the direct cost associated with the defense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is the cost to administer all claims to final settlement, which may be years into the future (e.g. claims adjusters’ salaries, taxes). The discount for investment income is calculated based on the likely payout pattern of the County’s claims, assuming a 5.5% return on investments per year. For budgeting purposes, the expected cost of 2007-08 and 2008-09 claims translate to rates of $2.55 and $2.57 per $100 payroll respectively. In addition, we estimate the program’s liability for outstanding claims to be $26,958,000 and $27,385,000 as of June 30, 2007 and June 30, 2008 respectively, again including ALAE and ULAE, and discounted for anticipated investment income. Given estimated program assets of $23,676,000 as of June 30, 2007, the program was funded below the expected confidence level on that date (see Graph 1 on Page 10.) The $26,958,000 estimate is the minimum liability to be booked by the County at June 30, 2007 for Santa Barbara County’s workers’ compensation program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income.

238

2

Our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2007 are summarized in the table below.

Santa Barbara County Self-Insured Workers’ Compensation Program Estimated Liability for Unpaid Loss and LAE

at June 30, 2007 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL

Loss and ALAE $29,914,000

ULAE 3,783,000 Investment Income Offset (6,739,000)

Discounted Loss and LAE $26,958,000 $29,142,000 $29,977,000 $30,975,000 $32,188,000 $33,778,000

Available Funding 23,676,000

Surplus or (Deficit)

($3,282,000) ($5,466,000) ($6,301,000) ($7,299,000) ($8,512,000) ($10,102,000)


Santa Barbara County Self-Insured Workers’ Compensation Program Estimated Liability for Unpaid Loss and LAE






Surplus or (Deficit) $1,010,000 ($1,208,000) ($2,057,000) ($3,070,000) ($4,303,000) ($5,918,000)

GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements. Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to

239

3

85% confidence level. The CSAC Excess Insurance Authority’s standards also indicate that its members should maintain program assets for expected loss costs plus a reasonable margin for contingencies. This may be translated into what we consider a marginally acceptable confidence level of 70%. We consider funding to the 90% confidence level to be conservative. The table below shows our funding recommendations for Santa Barbara County for the 2007-08 fiscal year. At a minimum the County should contribute $10,782,000 during 2007-08 to be in compliance with CSAC Excess Insurance Authority standard. The County’s planned contribution of $14,636,000 is greater than this amount.

Santa Barbara County Self-Insured Workers’ Compensation Program Loss and LAE Funding Guidelines for 2007-08

Self-Insured Retention (SIR) of $500,000 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL



Discounted Loss and LAE $7,788,000 $8,559,000 $8,863,000 $9,221,000 $9,657,000 $10,233,000Non-claims Related Expenses 2,223,000 2,223,000 2,223,000 2,223,000 2,223,000 2,223,000

Indicated Funding $10,011,000 $10,782,000 $11,086,000 $11,444,000 $11,880,000 $12,456,000

Rate per $100 of 2007-08 Payroll $3.27 $3.52 $3.62 $3.74 $3.88 $4.07

The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2007.

240

4

The table below shows our funding recommendations for Santa Barbara County for the 2008-09 fiscal year. Given the program’s projected funding deficit as of June 30, 2008, we recommend that the County continue with the 10-year funding plan beginning in 2003-04 to bring program assets back to the desired confidence level by June 30, 2013. Under this plan, the County should fund the full value of each prospective year’s claims costs; but in addition, will need to collect an amortized portion of the projected deficit as of June 30, 2008. For example, to achieve funding at the 75% confidence level as of June 30, 2013, the County’s fiscal year 2008-09 contribution should total $11,947,000, including $9,220,000 for claims and loss adjustment expenses, $2,270,000 for non-claims related expenses, and $457,000 towards the June 30, 2008 deficit.

Santa Barbara County Self-Insured Workers’ Compensation Program Loss and LAE Funding Guidelines for 2008-09

Amortized Over 5 Years Self-Insured Retention (SIR) of $500,000

Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL



Discounted Loss and LAE $8,102,000 $8,904,000 $9,220,000 $9,593,000 $10,046,000 $10,646,000Non-claims Related Expenses 2,270,000 2,270,000 2,270,000 2,270,000 2,270,000 2,270,000(Surplus)/Deficit at 6/30/08 Amortized Over 5 Years (224,000) 268,000 457,000 681,000 955,000 1,314,000



241

5

The loss projections in this report include the estimated impact of the benefit legislation AB 749. We have also adjusted our loss projections for the impact on reserves of AB227 and SB228. These adjustments are based on the WCIRB’s low estimate of reserve savings, tempered to reflect the fact that the reforms have been in effect for some time now. In addition, we have adjusted our loss projections to reflect estimated savings as a result of SB899. The ultimate impact on loss costs of legislated benefit adjustments are generally difficult to forecast in advance because the changes typically take place over a period of several years following enactment. Furthermore, actuarially derived benefit level evaluations often underestimate actual future cost levels. The shortfalls result from a variety of circumstances, including: increases in utilization levels, unanticipated changes in administrative procedures, and cost shifting among benefit categories. Thus, actual cost increases could differ, perhaps substantially, from the WCIRB’s estimates. The report that follows outlines the scope of our study, its background, and our conclusions, recommendations and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation. We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to call Derek Burkhalter at (916) 244-1167 or John Alltop at (916) 244-1160 with any questions you may have concerning this report.

Sincerely,

Bickmore Risk Services Derek Burkhalter Associate, Casualty Actuarial Society Member, American Academy of Actuaries John Alltop Fellow, Casualty Actuarial Society Member, American Academy of Actuaries

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800.541.4591 1831 K Street, Sacramento, CA 95811 3780 Kilroy Airport Way, Suite 470, Long Beach, CA 90906.



October 1, 2007 Robin Wilkins Risk Fiscal Administrator County of Santa Barbara 1 East Anapamu Street Santa Barbara, CA 93101 Re: Actuarial Review of the Self-Insured Liability Program Dear Ms. Wilkins: As you requested, we have completed our review of Santa Barbara County's self-insured liability program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimate cost of claims and expenses for claims incurred during the 2007-2008 and 2008-09 program years to be $2,407,000 and $2,442,000 respectively. This amount includes allocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and a discount for anticipated investment income. ALAE is the direct cost associated with the defense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is the cost to administer all claims to final settlement, which may be years into the future (e.g. claims adjusters’ salaries, taxes). The discount for investment income is calculated based on the likely payout pattern of the County’s claims, assuming a 5% return on investments per year. For budgeting purposes, the expected cost of 2007-08 and 2008-09 claims translates to a rate of $0.79 and $0.78 per $100 payroll respectively. In addition, we estimate the program’s liability for outstanding claims to be $6,151,000 and $5,870,000 as of June 30, 2007 and June 30, 2008 respectively, again including ALAE and ULAE, discounted for anticipated investment income. Given estimated program assets of $3,316,000 as of June 30, 2007, the program was funded below the expected confidence level on that date (see Graph 1 on Page 10.) The $6,151,000 estimate is the minimum liability to be booked by the County at June 30, 2007 for Santa Barbara County’s liability program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income.

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Santa Barbara County Self-Insured Liability Program

Estimated Liability for Unpaid Loss and LAE at June 30, 2007



ULAE 497,000 Investment Income Offset (528,000)



Surplus or (Deficit) ($2,835,000) ($3,542,000) ($3,850,000) ($4,219,000) ($4,668,000) ($5,271,000)

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Self-Insured Liability Program Estimated Liability for Unpaid Loss and LAE






Surplus or (Deficit) ($1,225,000) ($1,900,000) ($2,194,000) ($2,546,000) ($2,974,000) ($3,550,000)

GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements. Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level. The CSAC Excess Insurance Authority’s standards also indicate that its members should maintain program assets for expected loss costs plus a reasonable margin for contingencies. This may be translated into what we consider a marginally acceptable confidence level of 70%. We consider funding to the 90% confidence level to be conservative.

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The table below shows our funding recommendations for Santa Barbara County for the 2007-08 fiscal year. At a minimum the County should contribute $6,607,000 during 2007-08 to be in compliance with CSAC Excess Insurance Authority standard. The County’s planned contribution of $7,967,500 is greater than this amount.


Loss and LAE Funding Guidelines for 2007-08 Self-Insured Retention (SIR) of $500,000




Discounted Loss and LAE $2,407,000 $2,833,000 $3,038,000 $3,281,000 $3,584,000 $3,991,000Non-claims Related Expenses 3,774,000 3,774,000 3,774,000 3,774,000 3,774,000 3,774,000




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The table below shows our funding recommendations for Santa Barbara County for the 2008-09 fiscal year. Given the program’s projected funding deficit as of June 30, 2008, we recommend that the County continue the 3-year funding plan implemented last year to bring program assets back to the desired confidence level by June 30, 2010. Under this plan, the County should fund the full value of each prospective year’s claims costs; but in addition, will need to collect an amortized portion of the projected deficit as of June 30, 2008. For example, to achieve funding at the 75% confidence level as of June 30, 2010, the County’s fiscal year 2008-09 contribution should total $8,258,000, including $3,082,000 for claims and loss adjustment expenses, $4,052,000 for non-claims related expenses, and $1,124,000 towards the June 30, 2008 deficit.


Loss and LAE Funding Guidelines for 2008-09 Amortized Over 2 Years




Discounted Loss and LAE $2,442,000 $2,874,000 $3,082,000 $3,328,000 $3,636,000 $4,049,000Non-claims Related Expenses 4,052,000 4,052,000 4,052,000 4,052,000 4,052,000 4,052,000(Surplus)/Deficit at 6/30/08 Amortized Over 2 Years 628,000 973,000 1,124,000 1,304,000 1,524,000 1,819,000



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The report that follows outlines the scope of our study, its background, and our conclusions, recommendations and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation. We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to call Derek Burkhalter at (916) 244-1167 or John Alltop at (916) 244-1160 with any questions you may have concerning this report.

Sincerely,


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800.541.4591 1831 K Street, Sacramento, CA 95811 3780 Kilroy Airport Way, Suite 470, Long Beach, CA 90906.



October 1, 2007 Ms. Robin Wilkins Risk Fiscal Administrator County of Santa Barbara 1 East Anapamu Street, 2nd Floor Santa Barbara, CA 93101 Re: Actuarial Review of the Self-Insured Medical Malpractice Program Dear Ms. Wilkins: As you requested, we have completed our review of Santa Barbara County's self-insured medical malpractice program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimate cost of claims and expenses for claims incurred during the 2007-2008 and 2008-09 program years to be $311,000 and $312,000 respectively. This amount includes allocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and a discount for anticipated investment income. ALAE is the direct cost associated with the defense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is the cost to administer all claims to final settlement, which may be years into the future (e.g. claims adjusters’ salaries, taxes). The discount for investment income is calculated based on the likely payout pattern of the County’s claims, assuming a 5% return on investments per year. For budgeting purposes, the expected cost of 2007-08 and 2008-09 claims translates to a rate of $0.57 and $0.55 per $100 payroll respectively. In addition, we estimate the program’s liability for outstanding claims to be $379,000 and $535,000 as of June 30, 2007 and June 30, 2008 respectively, again including ALAE and ULAE, and discounted for anticipated investment income. Given estimated program assets of $2,807,000 as of June 30, 2007, the program was funded above the 90% confidence level on that date (see Graph 1 on Page 10.) The $379,000 estimate is the minimum liability to be booked by the County at June 30, 2007 for Santa Barbara County’s medical malpractice program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income.

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Santa Barbara County Self-Insured Medical Malpractice Program



Loss and ALAE $384,000


Discounted Loss and LAE $379,000 $457,000 $504,000 $558,000 $626,000 $717,000


Surplus or (Deficit) $2,428,000 $2,350,000 $2,303,000 $2,249,000 $2,181,000 $2,090,000







Discounted Loss and LAE $535,000 $645,000 $712,000 $788,000 $884,000 $1,012,000


Surplus or (Deficit) $2,153,000 $2,043,000 $1,976,000 $1,900,000 $1,804,000 $1,676,000

GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements. Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to

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85% confidence level. The CSAC Excess Insurance Authority’s standards also indicate that its members should maintain program assets for expected loss costs plus a reasonable margin for contingencies. This may be translated into what we consider a marginally acceptable confidence level of 70%. We consider funding to the 90% confidence level to be conservative. The table below shows our funding recommendations for Santa Barbara County for the 2007-08 fiscal year. At a minimum the County should contribute $671,000 during 2007-08 to be in compliance with CSAC Excess Insurance Authority standard. The County’s planned contribution of $254,000 is less than this amount, although this does not include any recognition of the program’s surplus as detailed above.


Loss and LAE Funding Guidelines for 2007-08 Self-Insured Retention (SIR) of $500,000




Discounted Loss and LAE $311,000 $373,000 $431,000 $499,000 $582,000 $690,000Non-claims Related Expenses 298,000 298,000 298,000 298,000 298,000 298,000

Indicated Funding $609,000 $671,000 $729,000 $797,000 $880,000 $988,000



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The table below shows our funding recommendations for Santa Barbara County for the 2008-09 fiscal year. Given the program’s projected funding surplus as of June 30, 2008, we recommend that the County continue with the 5-year funding plan implemented last year to bring program assets back to the desired confidence level by June 30, 2012. Under this plan, the County should fund the full value of each prospective year’s claims costs; but in addition, may need to return an amortized portion of the projected surplus as of June 30, 2008. For example, to achieve funding at the 75% confidence level as of June 30, 2012, the County’s fiscal year 2008-09 contribution should total $241,000, including $433,000 for claims and loss adjustment expenses, $339,000 for non-claims related expenses, less $531,000 towards the June 30, 2008 surplus.


Loss and LAE Funding Guidelines for 2008-09 Amortized Over 4 Years




Discounted Loss and LAE $312,000 $374,000 $433,000 $500,000 $584,000 $693,000Non-claims Related Expenses 339,000 339,000 339,000 339,000 339,000 339,000(Surplus)/Deficit at 6/30/08 Amortized Over 4 Years (578,000) (549,000) (531,000) (510,000) (485,000) (450,000)

Indicated Funding $73,000 $164,000 $241,000 $329,000 $438,000 $582,000


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The report that follows outlines the scope of our study, its background, and our conclusions, recommendations and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation. We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to call Derek Burkhalter at (916) 244-1167 or John Alltop at (916) 244-1160 with any questions you may have concerning this report.

Sincerely,


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THE END

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