County of Santa Barbara COST ALLOCATION...

County of Santa Barbara

COST ALLOCATION PLAN

User Supplement

FOR USE IN FY 2016-17

County of Santa Barbara

Cost Allocation Plan for Use in Fiscal Year 2016-17

User Supplement

Table of Contents

Overview ........................................................................................................................................................ 1

Schedule A ................................................................................................................................................... 3

Schedule E ................................................................................................................................................... 9

Allocation Detail by Cost Plan Unit .................................................................................................... A-1

Financial Accounting Detail .................................................................................................................. B-1

County Counsel Detail ............................................................................................................................. C-1

Building Maintenance ............................................................................................................................. D-1

Revenue Detail by Cost Center ............................................................................................................. E-1

Frequently Asked Questions ............................................................................................................... F-1

Graphic Flow of Allocation by Cost Center ......................................................................................G-1

Overview

Cost Allocation Plan Overview — The Cost Allocation Plan (aka the Plan, the Cost Plan, and the CAP) is the formal means by which the County identifies countywide indirect costs (i.e., overhead) and assigns them to the benefiting departments/funds on a reasonable and consistent basis. Only General Fund costs are allocated in the Plan.

The Cost Plan allows the County to recover its countywide indirect costs through federal and state grants and contracts. Any state department reimbursing counties with federal flow-through funds must recognize and accept the Cost Plan as approved by the State Controller’s Office. Some state departments that have no federal flow-through funds also accept the Cost Plan for indirect cost reimbursements purposes, but some do not. If, at the beginning of the fiscal year, the County does not have an approved Cost Plan there is no basis for federal and state reimbursement of indirect costs.

It is prepared in compliance with the cost principles set forth in federal Office of Management and Budget 2 CFR Part 200 (previously OMB A-87), and Assistant Secretary Management and Budget Cost Principles and Agreements with the Federal Government (ASMB C-10).

The California State Controller’s Office is the delegated cognizant agency in California; its authority is to review, negotiate, and approve Countywide Cost Allocation Plans.

County Budgeting Policy re the Cost Plan — Several years ago the County adopted a policy to distribute its countywide indirect costs, as accounted for in the Cost Plan, to all funds other than the General Fund. This is purely an internal County decision; federal and state guidelines on cost plan preparation do not address the actual billing of these costs.

Roll-forward Explanation — The CAP is prepared as an estimate for the upcoming fiscal year, plus roll-forward. The roll-forward is the method for insuring that, ultimately, the Cost Plan neither over-allocates nor under-allocates to benefiting departments/funds. The roll-forward is calculated as the difference between the estimate and the actuals, and that difference is then added to the current CAP.

For example: CAP for use in 11-12 was an estimate $ 250,000 CAP for use in 13-14 is an estimate 265,000 (using 11-12 actuals) Roll-forward (Actual 265,000 – Estimate 250,000 = ) 15,000 CAP for use in 13-14 Estimate with Roll-forward $ 280,000

- 1 -

User Supplement — This User Supplement is being developed to help users (i.e., allocation recipients) better understand the CAP and their allocation. It is hoped that a better understanding by all users will lead to a better CAP. It is an internal County document; it does not go to the State Controller’s Office.

Currently it consists of:

Schedules A and E reflective of the submitted Cost Plan (same data, different format.)

A schedule for each allocation recipient (cost plan unit), which details each functional allocation by:

– Allocation basis units – Allocation basis percentage – Current year allocated cost – Current year direct bills – Roll-forward (plus or minus) – Adjustments (plus or minus) – Total allocated “Proposed” costs – Budget (if any)

A detail schedule of the transactions processed through FIN that are the basis for the Auditor-Controller’s Financial Accounting allocation.

A detail schedule of the County Counsel dollars in FIN by POPAA that are the basis for County Counsel’s allocation.

A detail schedule of Facilities Building Maintenance and Utilities by CPU by building.

A schedule for each Cost Center detailing the revenue it receives for each of its functional allocations.

Not every functional allocation will be included, as it is assumed those based on salaries & benefits, and headcounts are well known to the departments.

- 2 -

Schedule A

DESCRIPTION: This schedule is a re-formatted version of the State-approved 2 CFR Part 200 Cost Allocation Plan. The “Proposed Costs” are the only amounts that should be used when reporting or requesting reimbursement of 2 CFR Part 200 costs.

Cost Plan Unit (Grantee)

Schedule A - Allocated Costs by Cost Plan Unit

User Supplement

Cost Allocation Plan for use in 2016-17

Eq Dep 00001

Struct 00002

CAO 12000

Counsel 13000

A/C 61000

Purch63200

Facil63300

HR64000

TTC65000

Total Allocated.

Roll-fwd Adj. Proposed Costs

11/25/2015

11000 - Board of Supervisors

118 622,421508,691 113,61214,737 35519,090 189,57123,40265,234 111,91483,1411,246

21100 - District Attorney

199 1,446,1231,109,938 335,985136,104 2,36922,296 254,896127,65162,376 53,509443,7386,999

21300 - Child Support Services

127 154,896173,254 (18,485)64,481 1,81514,380 1,87064,86824,041 1,498300 --

22100 - Probation Services

588 911,3641,156,860 (246,084)165,679 6,32538,754 406,310208,04478,855 81,633170,0591,201

22200 - Probation Institutions

245 1,464,7561,157,489 307,02291,424 2,39214,920 660,365104,98638,122 -- 239,3685,912

23000 - Public Defender

103 741,602655,965 85,53482,333 1,04618,484 124,77563,41930,668 16,039319,201 --

25001 - Grand Jury

57 26,89628,829 (1,990) -- -- 161 5,3224,076 -- 2,13417,136 --

25002 - Court 0069 Services

157 61,99360,790 1,046 -- -- 5,393 1,30416,46316,578 21,052 -- --

25003 - Court 5901 Services

-- (906) -- (906) -- -- -- -- -- -- -- -- --

31100 - Fire Department

(72,358) 1,573,3431,305,467 340,234208,962 6,30844,516 484,819318,021144,546 36,84246,38715,066

32100 - Sheriff-Law Enforcement

4,476 3,646,6612,727,697 914,488280,444 7,79745,150 329,824483,372194,614 234,131313,353839,013

32200 - Sheriff-Custody

740 3,074,3932,629,630 444,024171,106 5,0168,026 1,410,092278,790111,853 14,173430,554200,019

32230 - Inmate Welfare

37 15,26015,984 (761)3,503 105923 -- 9,5821,871 -- -- --

41100 - Public Health Department

2,195 1,945,3901,989,840 (46,645)461,368 7,85585,064 428,513472,135146,908 92,628295,369 --

41212 - Public Health Dept-EMS

92 26,28255,651 (29,460)7,959 1566,582 6,82515,8993,519 2,57612,133 --

41400 - CEO-Human Services

57 101,92357,709 44,1571,012 39,553 -- 5,06728,948 13,127 -- --

41500 - Public Health Dept-EHS

121 168,669131,947 36,60132,190 549883 22,34330,22410,240 22,27013,249 --

41540 - Public Health Dept-AS

748 457,760396,255 60,75734,274 34321,623 170,64476,0319,916 47,23833,5762,611

41600 - Public Health Dept-HM

93 87,83754,490 33,25521,325 2701,164 -- 18,3795,469 6,335 -- 1,547

41814 - PHD-Tobacco Settlement

14 2,2802,157 109 -- -- 1,204 -- 953 -- -- -- --

43000 - Alcohol, Drug & Mental Health Services

- 3 -



User Supplement


Eq Dep 00001

Struct 00002

CAO 12000

Counsel 13000

A/C 61000

Purch63200

Facil63300

HR64000

TTC65000

Total Allocated.


11/25/2015

951 472,037604,507 (133,421)135,922 1,67523,254 143,894171,12072,405 6,87549,362 --

43100 - ADMHS-Mental Health Services Act

787 1,546,6971,038,624 507,286333,077 2,5796,462 234,691288,151116,376 -- 57,289 --

43200 - ADMHS-Alcohol and Drug Programs

240 70,48071,984 (1,743)29,704 1605,097 4,35524,7325,569 -- 2,367 --

44000 - Social Services

1,957 2,336,3002,247,514 86,829745,092 12,34273,490 (56,718)727,790222,024 14,330509,163 --

44001 - IHSS Public Authority

70 14,98917,131 (2,211)5,682 75 -- -- 8,0252,592 756 -- --

51000 - Agricultural Commissioner

88 362,066286,865 75,11365,390 42614,942 108,26628,06718,738 8,4464,43638,154

52100 - Parks

1,456 712,349781,956 (71,063)132,269 88961,631 94,099166,73420,565 54,142186,21565,411

52371 - Providence Landing CFD

3 3,7531,987 1,762 -- -- -- -- 1,987 -- -- -- --

53100 - Planning & Development

1,936 1,013,0531,175,439 (164,321)123,199 9647,873 141,702299,28830,653 554,77011,0795,911

53460 - RDA Isla Vista Successor Agency

50 (11,883)9,534 (21,468)7 -- 1,445 2,2942,031(2,395) 6,152 -- --

53500 - P&D-Energy Division

79 (23,701)10,306 (34,086)4,502 1431,244 10,40011,0443,677 (21,718)1,015 --

53600 - P&D-Building & Safety

646 361,941246,065 115,23015,007 7082,896 87,457101,02117,545 3,1886,39711,845

53641 - P&D-Petroleum

26 (7,160)9,038 (16,224)1,626 -- -- -- 5,0541,819 538 -- --

53642 - P&D-Fish And Game

6 2,9671,480 1,480 -- -- -- -- 483 -- 998 -- --

53643 - P&D-Fisheries Enhancement

4 345170 170 -- -- -- -- 170 -- -- -- --

53644 - P&D-Local Fisherman Contignecy

1 604302 302 -- -- 241 -- 61 -- -- -- --

53645 - P&D-Coast Resource Enhancement

5 524260 260 -- -- -- -- 260 -- -- -- --

54100 - Public Works-Admin

89 382,641297,347 85,20551,071 3022,575 141,84117,7896,059 67,9082,8506,952

54210 - Public Works-Roads

5,219 1,169,195991,506 172,470146,813 2,58366,033 171,939318,26739,641 203,32442,907 --

54221 - General Services-Airports

4 9,2875,002 4,281 -- -- 40 4,038459 -- 464 -- --

54300 - Public Works-Surveyor

754 96,24494,095 1,3958,449 592,415 29,13110,9982,326 22,12011,3987,199

- 4 -



User Supplement


Eq Dep 00001

Struct 00002

CAO 12000

Counsel 13000

A/C 61000

Purch63200

Facil63300

HR64000

TTC65000

Total Allocated.


11/25/2015

54410 - Public Works-Flood Control

694 346,732322,107 23,93126,406 71019,562 113,65084,25414,364 55,1917,971 --

54471 - Public Works-Water Agency

41 46,02033,436 12,5434,087 1123,050 1,3067,7732,125 13,3671,615 --

54478 - Public Works-Project Cleanwater

29 8,9639,434 (500)1,922 652,208 -- 4,0861,153 -- -- --

54500 - Public Works-Solid Waste

568 280,848284,493 (4,213)54,118 1,13646,573 53,06596,02626,264 6,419892 --

54560 - Public Works-Laguna Sanitation

187 103,28697,632 5,46712,605 33720,805 12,16926,3665,580 5,75714,013 --

55000 - Housing and Community Development

73 213,366210,006 3,28711,812 1595,425 30,10625,8723,932 130,0271,6421,031

55200 - HCD - Affordable Housing

28 4,5374,475 34 -- -- 482 -- 3,994 -- -- -- --

55300 - HCD - Home Program

20 (24,363)9,023 (33,407) -- -- 482 6,9981,212 -- 331 -- --

55400 - HCD - Orcutt CFD

9 793685 98 -- -- -- -- 685 -- -- -- --

55460 - IVRDA Housing Successor Agency

5 158600 (447) -- -- -- -- 600 -- -- -- --

55600 - HCD-Community Development Block Grant

34 (64,861)13,928 (78,823) -- -- 3,612 -- 3,5215,036 1,759 -- --

55700 - HCD-Municipal Energy Finance

43 23,71927,024 (3,348)2,505 952,649 8,9917,9471,670 1253,041 --

57000 - Community Services

8 385,424262,982 122,4332,800 47522 97,5554,565121,710 -- 34,5641,220

62000 - Clerk-Recorder-Assessor

960,444 -- -- (960,444) -- -- -- -- -- -- -- -- --

62100 - Clerk Recroder Assessor - Admin

(58,479) 44,68651,582 51,5825,237 595,032 7,71513,6922,164 17,683 -- --

62200 - CRA-Elections

(225,085) 574,203399,644 399,64415,191 2138,064 97,99823,2064,176 91,410106,39752,990

62300 - CRA-Clerk Recorder

(238,135) 229,044233,589 233,58915,307 26212,152 81,53917,3374,865 15892,9958,973

62400 - CRA-Assessor

(354,055) 525,183439,619 439,61943,242 1,28111,340 183,54447,98620,616 13,48781,54736,577

63100 - General Services-Admin

74 263,215209,976 53,16672,629 1673,625 41,99911,5036,577 59,58113,894 --

63410 - CEO - Medical Malpractice

12 (85,305)(3,569) (81,748) -- -- -- -- 608 -- (4,178) -- --

63420 - CEO - Workers' Compensation

- 5 -



User Supplement


Eq Dep 00001

Struct 00002

CAO 12000

Counsel 13000

A/C 61000

Purch63200

Facil63300

HR64000

TTC65000

Total Allocated.


11/25/2015

134 (145,158)(3,428) (141,864)2,597 371,853 15,44610,672(40,401) 1,1435,225 --

63430 - CEO - County Liability

49 (157,726)39,334 (197,110)4,424 75562 -- 5,368(31,196) 60,102 -- --

63500 - General Services-Communications Services

158 72,94372,227 5588,920 16813,603 23,19817,6893,487 -- 5,163 --

63600 - General Services-Vehicle Operations

216 263,633199,833 63,58411,277 36416,412 129,38628,9048,833 -- 4,657 --

63700 - General Services-Information Tech Services

103 287,309229,075 58,13118,186 28313,755 104,44330,10715,954 37745,971 --

63800 - General Services-Utilities

77 7,63312,871 (5,314)985 681,605 -- 9,1631,049 -- -- --

64332 - Human Resources-Unemployment SI

1 3,2572,387 8692,124 -- -- -- 264 -- -- -- --

64333 - Human Resources-Dental SI

10 1,3311,196 124 -- -- 401 -- 795 -- -- -- --

80100 - Law Library

72 111,987111,730 185 -- -- -- 45,2844,141 -- -- 62,306 --

81000 - SBC Retirement Fund

235 49,73543,310 6,19013,123 4015,254 -- 22,447 -- 2,085 -- --

81100 - SBC Other Post Employment Benefits

66 3,4844,323 (905) -- -- -- -- 4,323 -- -- -- --

81500 - Santa Barbara LAFCO

14 (24,458)(4,477) (19,996) -- -- -- 1,7593,373(12,197) 2,417172 --

83210 - Santa Maria Public Airport District

2 294146 146 -- -- -- -- 146 -- -- -- --

83260 - Carpinteria Cemetery District

(4,423) (15,009)891 (11,477) -- -- -- -- 891 -- -- -- --

83270 - Goleta Cemetery Distirct

91 3,571696 2,783 -- -- -- -- (326) -- 1,023 -- --

83280 - Guadalupe Cemetery District

(4,713) (20,364)(1,585) (14,066) -- -- -- -- (1,585) -- -- -- --

83290 - Lompoc Cemetery District

-- (997) -- (997) -- -- -- -- -- -- -- -- --

83300 - Los Alamos Cemetery District

12 751393 346 -- -- -- -- 393 -- -- -- --

83310 - Oak Hill Cemetery District

10 1,373681 681 -- -- -- -- 681 -- -- -- --

83320 - Santa Maria Cemetery District

(6,770) (7,813)114 (1,156) -- -- -- -- 114 -- -- -- --

83465 - Casmalia Community Services District

-- (15,223)150 (15,374) -- -- -- -- 150 -- -- -- --

- 6 -



User Supplement


Eq Dep 00001

Struct 00002

CAO 12000

Counsel 13000

A/C 61000

Purch63200

Facil63300

HR64000

TTC65000

Total Allocated.


11/25/2015

83516 - Los Alamos Community Services District

-- 9749 49 -- -- -- -- 49 -- -- -- --

83546 - Mission Hills Community Services District

1 244122 122 -- -- -- -- 122 -- -- -- --

83566 - Santa Ynez Community Services District

1 228114 114 -- -- -- -- 114 -- -- -- --

83602 - Vandenberg Vlg Community Services District

-- -- -- -- -- -- -- -- -- -- -- -- --

83630 - Carpinteria-Summerland Fire Prot District

250 8,5003,402 4,848 -- -- -- -- 3,402 -- -- -- --

83650 - Montecito Fire Protection District

(12,435) (58,855)(989) (45,431) -- -- -- -- (989) -- -- -- --

83750 - Lompoc Health Care District

2 521260 260 -- -- -- -- 260 -- -- -- --

83817 - Embarcadero Municipal Improvement District

1 16381 81 -- -- -- -- 81 -- -- -- --

84090 - SB Metropolitan Transit District

2 294146 146 -- -- -- -- 146 -- -- -- --

84160 - Mosquito & Vector Mgt District

73 (2,597)(858) (1,812) -- -- -- -- (858) -- -- -- --

84400 - Cuyama Valley Recreation & Park District

42 (24,156)(1,698) (22,500) -- -- -- -- (1,698) -- -- -- --

84500 - Cachuma Resource Conservation District

1,585 -- -- (1,585) -- -- -- -- -- -- -- -- --

84560 - Carpinteria Sanitary District

1 228114 114 -- -- -- -- 114 -- -- -- --

84640 - Goleta Sanitary District

2 343170 170 -- -- -- -- 170 -- -- -- --

85100 - Isla Vista Recreation and Park District

221 15,16215,574 (633) -- -- -- -- 15,574 -- -- -- --

85200 - Montecito Sanitary District

3 522260 260 -- -- -- -- 260 -- -- -- --

85215 - Summerland Sanitary District

(4,513) (5,248)(326) (408) -- -- -- -- (326) -- -- -- --

85506 - Goleta Water District

-- 58,32742,610 15,717 -- -- -- -- 42,610 -- -- -- --

85600 - Montecito Water District

1 13165 65 -- -- -- -- 65 -- -- -- --

85700 - Santa Maria Vly Water Con District

103 -- -- (103) -- -- -- -- -- -- -- -- --

85800 - Santa Ynez River Water Con District

- 7 -



User Supplement


Eq Dep 00001

Struct 00002

CAO 12000

Counsel 13000

A/C 61000

Purch63200

Facil63300

HR64000

TTC65000

Total Allocated.


11/25/2015

3 376187 187 -- -- -- -- 187 -- -- -- --

85810 - Santa Ynez River Water Con Dist., ID No. 1

-- 168 8 -- -- -- -- 8 -- -- -- --

86100 - SB County Association of Governments

241 34,72235,134 (653) -- -- 4,933 23215,631 -- 14,338 -- --

87100 - Air Pollution Control District

228 6,02230,645 (24,852) -- -- 9,589 54115,094 -- 5,421 -- --

90901 - 994 Prop 10 Tobacco Tax

125 55,76864,174 (8,531)20,241 26311,135 -- 25,9166,587 33 -- --

98000 - North County Jail

26 621,821360,611 261,184 -- -- 2,729 198,65018,1147,014 134,104 -- --

99000 - Department 990

18 51,96651,290 658 -- -- 722 34,5501,96071 -- 13,986 --

99200 - Debt Service

8 703649 46 -- -- -- -- 649 -- -- -- --

99520 - Parks Capital Outlay

24 16,11011,486 4,600 -- -- 6,101 2,9402,445 -- -- -- --

99630 - Capital Outlay

68 248,123141,381 106,674 -- -- 5,298 122,2394,015 -- 9,829 -- --

99631 - COP Capital Outlay

11 181454 (284) -- -- -- -- 454 -- -- -- --

10,131 29,367,58126,181,405 3,176,0453,924,448 71,909867,340 7,030,1625,167,4061,710,785 2,301,3833,798,0951,309,877

Sub Total

99999 - Other

5,356 944,4161,598,362 (659,302) -- -- 41,992 636,450371,320 -- 10,410538,190 --

5,356 944,4161,598,362 (659,302) -- -- 41,992 636,450371,320 -- 10,410538,190 --

Sub Total

15,487 30,311,99727,779,768 2,516,7433,924,448 71,909909,333 7,666,6125,538,7261,710,785 2,311,7934,336,2851,309,877

Grand Total

- 8 -

Schedule E

DESCRIPTION: This schedule is a re-formatted version from the official Cost Allocation Plan book. It lists each functional allocation, the allocation basis, and the source of the data for that basis.

The allocation basis is the unit of measure from which the allocation percentages are derived. Or stated another way, how costs are allocated to the benefitting department/fund. Use this schedule if you want to know what the “allocation units” on the following Allocation Detail by Cost Plan Unit schedules are.

Department and Function Basis of Allocation Source


Schedule E - Summary of Allocation BasisUser Supplement11/25/2015

00001 Equipment and Software Depreciation02 Equipment Depreciation Equipment Depreciation Capital Asset Mgmt System

04 Computer & Soft. Depreciati Computer Equipment and Software Depreciation Capital Asset Mgmt System

00002 Structure Depreciation02 Structure Depreciation Square feet occupied per bldg costs G/S Bldg Square Footage Database

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

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

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

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

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

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

99 General Government Not Allocated

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

02 Legal Services Direct charges assigned in FIN FIN Expenditure Ledger


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

02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger

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

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

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

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

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

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

09 Single Audit Federal Expenditures Schedule of Expenditures of Federal A

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


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

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

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

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


- 9 -

Department and Function Basis of Allocation Source


Schedule E - Summary of Allocation BasisUser Supplement11/25/2015

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

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

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

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

05 Real Property Direct charges assigned in FIN FIN Expenditure Ledger

06 Special Projects Direct charges assigned in FIN FIN Expenditure Ledger

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


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

02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger

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

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

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

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

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

10 Employee University Total course hours EU Database


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

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


- 10 -

Allocation Detail by Cost Plan Unit

DESCRIPTION: There is one schedule for each Cost Plan Unit (CPU), which summarizes all of that CPU’s allocations. The schedule quantifies the allocation basis units and ratio, the current year allocated costs, direct bills, roll-forwards, adjustments, and budget amounts.

Note: Although the roll-forward and the adjustments are calculated at the functional allocation level, they are bottom-line costs.

Note: A Cost Plan Unit (CPU) is a unique department/fund (and sometimes program) combination that receives allocations in the Cost Plan, generally referred to as a “grantee.”

Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed

AllocationUnitsBudget

User Supplement11000: Board of Supervisors Allocation Detail


%Allocation Basis [A] 14-15

Allocation

14-15

Direct Billed

11/25/2015

00001 Equipment and Software Depreciation

Equipment Depreciation 1,5811,24602 1,246 -- 335 -- 0.11% --

1,246 335 -- 1,581Total Eq Dep -- --

00002 Structure Depreciation

Structure Depreciation 128,93683,14102 83,141 -- 45,795 -- 1.81% --

83,141 45,795 -- 128,936Total Str Dep -- --

12000 County Executive

Fiscal Mgmt Direct 14,39061,46204 96,905 -- (44,515) -- 12.56% (38,000)

Fiscal Mgmt CountyWide 5,8182,430,71505 6,329 -- (510) -- 0.48% --

103,234 (45,025) -- 20,208Total Cnty Exec -- (38,000)

13000 County Counsel

Legal Services 145,70482,72502 111,914 -- 33,789 -- 1.72% --

111,914 33,789 -- 145,704Total Cnty Counsel -- --

61000 Auditor-Controller

Direct Identify (4)02 -- (4) --

Financial Reporting 7,9462,430,71503 6,695 -- 1,251 -- 0.48% --

Fixed Asset Accounting 27304 30 -- (3) -- 0.09% --

Financial Accounting 7,6801,93605 7,852 118(290) -- 0.33% --

Customer Support 3892,430,71506 360 -- 28 -- 0.46% --

Internal Audit-Countywide 3,0772,430,71507 2,535 -- 542 -- 0.48% --

Payroll 6,8422410 5,930 -- 912 -- 0.53% --

23,402 2,436 118 25,956Total Aud-Cont -- --

63200 General Services-Purchasing

Surplus Property 79202 80 -- (1) -- 0.10% --

Mail Courier 22,4359803 18,528 -- 3,907 -- 4.77% --

Procurement 615607 482 -- 134 -- 0.09% --

19,090 4,040 -- 23,130Total GS-Purchasing -- --

63300 General Services-Facilities Services

Building Maintenance 262,447114,82502 185,525 -- 76,922 -- 2.33% --

Real Property 1,25463605 1,542 -- (288) -- 0.15% --

Bldg Landscape 2,6922,04407 2,503 -- 189 -- 1.75% --

189,571 76,822 -- 266,393Total GS-Fac Svcs -- --

64000 Human Resources

Direct Identify (1,901)61802 1,170 -- (3,071) -- 0.08% --

Human Resources-Countywide 12,2202403 12,970 -- (750) -- 0.53% --

Employee University (76)910 707 -- (673) -- 0.12% (110)

14,847 (4,493) -- 10,243Total Human Resources -- (110)

65000 Treasurer

Deferred Compensation 2701007 355 -- (86) -- 0.47% --

355 (86) -- 270Total Treasurer -- --

546,801 113,612 118 622,421 -- CPU: 11000 Total (38,110)

- A1 -[A] See schedule E for units definition

Cost Center

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ment

Proposed


User Supplement12000: County Executive Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 40,62027,43802 27,438 -- 13,182 -- 2.37% --

Computer & Soft. Depreciation 4,9552,47704 2,477 -- 2,477 -- 0.71% --

29,915 15,660 -- 45,575Total Eq Dep -- --



172,057 14,709 -- 186,766Total Str Dep -- --


Legal Services 131,38575,33702 99,383 -- 32,003 -- 1.57% --



Direct Identify (1,214)1,32802 1,484 -- (2,698) -- 0.99% --


Fixed Asset Accounting 1,13210804 1,054 -- 77 -- 3.34% --

Financial Accounting 9,5723,13005 12,403 182(3,013) -- 0.54% --


Internal Audit-Countywide 5,2264,075,29707 4,145 -- 1,081 -- 0.81% --

Internal Audit-Direct 7,5193,77508 3,760 -- 3,760 -- 2.28% --

Payroll 10,0263110 7,602 -- 2,424 -- 0.69% --

41,986 4,309 182 46,476Total Aud-Cont -- --


Surplus Property 2,0535702 2,215 -- (163) -- 2.85% --

Mail Courier 5,5612303 4,247 -- 1,313 -- 1.12% --

Procurement 1,5264907 3,825 -- (2,299) -- 0.70% --

10,288 (1,148) -- 9,140Total GS-Purchasing -- --



Real Property (504)37205 897 -- (1,401) -- 0.09% --

Bldg Landscape 81075607 925 -- (115) -- 0.65% --

120,187 55,221 -- 175,407Total GS-Fac Svcs -- --


Direct Identify 30,3599,82702 18,592 -- 11,767 -- 1.28% --

Human Resources-Countywide 19,6063103 17,026 -- 2,580 -- 0.69% --

Employee University 10,72811610 9,636 -- 2,842 -- 1.59% (1,750)

45,255 17,189 -- 60,694Total Human Resources -- (1,750)

65000 Treasurer


431 (15) -- 415Total Treasurer -- --

519,500 137,925 182 655,858 -- CPU: 12000 Total (1,750)


Cost Center

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ment

Proposed


User Supplement13000: County Counsel Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation (1,673)02 -- (1,673) --

(1,673) -- (1,673)Total Eq Dep --



28,695 8,353 -- 37,048Total Str Dep -- --


Fiscal Mgmt Direct 16,0017,41404 11,690 -- 4,312 -- 1.52% --


28,408 3,685 -- 32,093Total Cnty Exec -- --


Direct Identify (858)34602 387 -- (1,245) -- 0.26% --


Fixed Asset Accounting (33)04 -- (33) --

Financial Accounting 6,2441,43905 5,702 113429 -- 0.25% --

Customer Support 1,0296,421,22606 925 -- 104 -- 1.22% --


Payroll 11,0753810 9,168 -- 1,908 -- 0.84% --

39,967 6,457 113 46,537Total Aud-Cont -- --


Surplus Property (79)02 -- (79) --

Mail Courier 1,365803 1,416 -- (51) -- 0.37% --

Procurement 2,6401807 1,405 -- 1,235 -- 0.26% --




Real Property (1,799)05 -- (1,799) --

Bldg Landscape 17753007 649 -- (473) -- 0.45% --

97,736 45,276 -- 143,013Total GS-Fac Svcs -- --


Direct Identify 15,0107,07302 13,383 -- 1,628 -- 0.92% --

Human Resources-Countywide 20,8123803 20,533 -- 280 -- 0.83% --

Employee University (1,311)1710 1,371 -- (2,272) -- 0.23% (410)

35,286 (365) -- 34,511Total Human Resources -- (410)

65000 Treasurer

Deferred Compensation 8832207 825 -- 58 -- 1.09% --

825 58 -- 883Total Treasurer -- --

233,738 62,895 113 296,337 -- CPU: 13000 Total (410)


Cost Center

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ment

Proposed


User Supplement21100: DA-Admin & Prosecution Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation (5,072)4,33302 4,333 -- (9,405) -- 0.37% --

Computer & Soft. Depreciation 3692,66604 2,666 -- (2,297) -- 0.77% --

6,999 (11,702) -- (4,703)Total Eq Dep -- --



443,738 202,607 -- 646,346Total Str Dep -- --




62,376 7,261 -- 69,637Total Cnty Exec -- --


Legal Services 81,09139,55202 53,509 -- 27,582 -- 0.82% --



Direct Identify 2,3461,73802 1,996 -- 351 -- 1.29% --




Customer Support 3,28119,372,37106 2,871 -- 409 -- 3.69% --

Internal Audit-Countywide 23,88119,372,37107 20,202 -- 5,419 -- 3.84% (1,740)

Internal Audit-Direct (162)08 -- (162) --

Single Audit 244149,41309 122 -- 122 -- 0.14% --

Payroll 45,25714410 35,789 -- 9,469 -- 3.19% --

129,391 26,158 199 154,008Total Aud-Cont -- (1,740)


Surplus Property 7472502 1,003 -- (257) -- 1.25% --

Mail Courier 20,7809503 18,082 -- 2,698 -- 4.66% --

Procurement 2,4224007 3,211 -- (789) -- 0.57% --




Bldg Landscape (2,149)1,87907 2,301 -- (4,450) -- 1.60% --

254,896 43,948 -- 298,845Total GS-Fac Svcs -- --


Direct Identify 77,51924,32902 46,077 -- 31,443 -- 3.18% --


Employee University 12,27218910 15,673 -- 523 -- 2.58% (3,924)


65000 Treasurer

Deferred Compensation 2,5626307 2,369 -- 193 -- 3.14% --

2,369 193 -- 2,562Total Treasurer -- --

1,115,602 335,985 199 1,446,123 -- CPU: 21100 Total (5,664)


Cost Center

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Proposed


User Supplement21300: Child Support Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 60030002 300 -- 300 6000.01% --

300 300 -- 600Total Str Dep 600 --


Fiscal Mgmt Direct 1,1902,24104 3,533 -- (2,343) 1,1900.46% --

Fiscal Mgmt CountyWide 18,8757,876,77105 20,508 -- (1,633) 18,8751.55% --

24,041 (3,976) -- 20,065Total Cnty Exec 20,065 --


Legal Services (12,362)1,10802 1,498 -- (13,861) (12,362)0.02% --

1,498 (13,861) -- (12,362)Total Cnty Counsel (12,362) --


Direct Identify (295)12702 146 -- (441) (295)0.09% --

Financial Reporting 25,7677,876,77103 21,696 -- 4,071 25,7671.56% --

Fixed Asset Accounting 382104 211 -- (173) 380.65% --

Financial Accounting 8,2482,12405 8,615 127(493) 8,2480.36% --

Customer Support 1,2607,876,77106 1,167 -- 93 1,2601.50% --

Internal Audit-Countywide 9,9767,876,77107 8,214 -- 1,762 9,9761.56% --

Internal Audit-Direct (4,636)08 -- (4,636) (4,636)

Single Audit 10,1146,202,76409 5,057 -- 5,057 10,1145.98% --

Payroll 23,3508010 19,763 -- 3,587 23,3501.76% --

64,868 8,827 127 73,822Total Aud-Cont 73,822 --


Surplus Property 7512102 843 -- (92) 7511.05% --

Mail Courier 10,9394903 9,202 -- 1,736 10,9392.37% --

Procurement 4,6705407 4,335 -- 335 4,6700.78% --

14,380 1,979 -- 16,359Total GS-Purchasing 16,359 --


Building Maintenance 2,82587402 1,412 -- 1,412 2,8250.02% --

Real Property (1,663)16505 399 -- (2,062) (1,663)0.04% --

Bldg Landscape 1184807 59 -- 59 1180.04% --

1,870 (590) -- 1,280Total GS-Fac Svcs 1,280 --


Direct Identify (10,636)4,42702 8,385 -- (19,021) (10,636)0.58% --

Human Resources-Countywide 42,2268003 43,226 -- (1,000) 42,2261.75% --

Employee University 21,66919510 16,213 -- 8,799 21,6692.67% (3,344)

67,825 (11,222) -- 53,259Total Human Resources 53,259(3,344)

65000 Treasurer

Deferred Compensation 1,8734907 1,815 -- 58 1,8732.40% --

1,815 58 -- 1,873Total Treasurer 1,873 --

176,598 (18,485) 127 154,896 154,896CPU: 21300 Total (3,344)


Cost Center

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ment

Proposed


User Supplement22100: Probation Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation (24,290)1,20102 1,201 -- (25,491) -- 0.10% --

Computer & Soft. Depreciation (1,194)04 -- (1,194) --

1,201 (26,685) -- (25,484)Total Eq Dep -- --



170,059 22,364 -- 192,423Total Str Dep -- --


Fiscal Mgmt Direct 2,5004,08604 6,442 -- (3,941) -- 0.84% --

Fiscal Mgmt CountyWide 75,26627,812,78105 72,413 -- 2,853 -- 5.48% --

78,855 (1,089) -- 77,766Total Cnty Exec -- --


Legal Services 93,33360,34202 81,633 -- 11,700 -- 1.26% --



Direct Identify (86)3802 43 -- (130) -- 0.03% --


Fixed Asset Accounting 6134804 481 -- 132 -- 1.49% --

Financial Accounting 43,1969,07805 36,819 5885,789 -- 1.56% --



Single Audit 1,7581,077,96509 879 -- 879 -- 1.04% --

Payroll 72,67024210 60,088 -- 12,583 -- 5.35% --

208,044 49,968 588 258,600Total Aud-Cont -- --


Surplus Property 2,1163702 1,485 -- 631 -- 1.85% --

Mail Courier 21,8789703 18,405 -- 3,473 -- 4.74% --

Procurement 15,99123507 18,864 -- (2,874) -- 3.37% --



Building Maintenance 62,100235,65602 380,755 -- (318,655) -- 4.78% --

Real Property 28,7316,58505 15,977 -- 12,754 -- 1.58% --

Bldg Landscape 5,4947,81807 9,577 -- (4,083) -- 6.68% --

406,310 (309,984) -- 96,326Total GS-Fac Svcs -- --


Direct Identify 12,9245,72302 10,838 -- 2,086 -- 0.75% --




65000 Treasurer


6,325 452 -- 6,778Total Treasurer -- --

1,160,135 (246,084) 588 911,364 -- CPU: 22100 Total (3,275)


Cost Center

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ment

Proposed


User Supplement22200: Probation Institutions Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 5224,10202 4,102 -- (3,579) -- 0.35% --

Computer & Soft. Depreciation 1,8101,81004 1,810 -- -- -- 0.52% --

5,912 (3,579) -- 2,332Total Eq Dep -- --



239,368 34,646 -- 274,014Total Str Dep -- --


Fiscal Mgmt Direct 2171,97504 3,114 -- (2,898) -- 0.40% --

Fiscal Mgmt CountyWide 29,74013,445,99105 35,008 -- (5,267) -- 2.65% --

38,122 (8,165) -- 29,957Total Cnty Exec -- --


Direct Identify (34)1802 21 -- (55) -- 0.01% --



Financial Accounting 883,44405 13,968 245(14,125) -- 0.59% --



Payroll 42,13615210 37,596 -- 4,541 -- 3.35% --

104,986 (2,105) 245 103,126Total Aud-Cont -- --


Surplus Property 438902 361 -- 77 -- 0.45% --

Mail Courier 13,7954503 8,538 -- 5,257 -- 2.20% --

Procurement 5,5207507 6,021 -- (501) -- 1.08% --




Bldg Landscape 9,2795,18707 6,354 -- 2,925 -- 4.43% --

660,365 315,692 -- 976,058Total GS-Fac Svcs -- --


Direct Identify (10,038)4,85402 9,193 -- (19,231) -- 0.63% --

Human Resources-Countywide 74,08815203 82,231 -- (8,143) -- 3.34% --

Employee University (6,891)10 -- (6,891) --

91,424 (34,265) -- 57,159Total Human Resources -- --

65000 Treasurer

Deferred Compensation 2,3586407 2,392 -- (34) -- 3.17% --

2,392 (34) -- 2,358Total Treasurer -- --

1,157,489 307,022 245 1,464,756 -- CPU: 22200 Total --


Cost Center

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ment

Proposed


User Supplement23000: Public Defender Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



(4,824) -- (4,824)Total Eq Dep --



319,201 90,475 -- 409,676Total Str Dep -- --



Fiscal Mgmt CountyWide 25,5089,712,58805 25,288 -- 220 -- 1.91% --

30,668 (1,473) -- 29,196Total Cnty Exec -- --


Legal Services 31,96711,85602 16,039 -- 15,928 -- 0.25% --



Direct Identify (177)8902 102 -- (279) -- 0.07% --






Payroll 21,2117210 17,828 -- 3,383 -- 1.59% --

63,419 12,197 103 75,719Total Aud-Cont -- --



Mail Courier 22,1359503 18,082 -- 4,053 -- 4.66% --

Procurement (174)07 -- (174) --




Real Property 3,41470405 1,707 -- 1,707 -- 0.17% --

Bldg Landscape 49230107 368 -- 123 -- 0.26% --

124,775 (56,712) -- 68,064Total GS-Fac Svcs -- --


Direct Identify 42,23214,01402 26,542 -- 15,690 -- 1.83% --




65000 Treasurer


1,046 195 -- 1,241Total Treasurer -- --

657,292 85,534 103 741,602 -- CPU: 23000 Total (1,328)


Cost Center

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Adjust-

ment

Proposed


User Supplement25001: Grand Jury Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 23,83817,13602 17,136 -- 6,702 23,8380.37% --

17,136 6,702 -- 23,838Total Str Dep 23,838 --


Legal Services (5,177)1,57802 2,134 -- (7,311) (5,177)0.03% --




4,076 (161) 57 3,973Total Aud-Cont 3,973 --


Procurement (201)207 161 -- (361) (201)0.03% --

161 (361) -- (201)Total GS-Purchasing (201) --


Building Maintenance 4,4633,29402 5,322 -- (859) 4,4630.07% --

5,322 (859) -- 4,463Total GS-Fac Svcs 4,463 --

28,829 (1,990) 57 26,896 26,896CPU: 25001 Total --


Cost Center

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Proposed


User Supplement25002: Court 0069 Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct 16,40010,51404 16,578 -- (178) 16,4002.15% --

16,578 (178) -- 16,400Total Cnty Exec 16,400 --


Legal Services 23,21415,56202 21,052 -- 2,162 23,2140.32% --

21,052 2,162 -- 23,214Total Cnty Counsel 23,214 --


Direct Identify (1,952)4,54102 5,213 -- (7,166) (1,952)3.37% --


Financial Accounting 11,3092,74905 11,149 1573 11,3090.47% --

16,463 (7,229) 157 9,391Total Aud-Cont 9,391 --



Mail Courier 8,5382303 4,269 -- 4,269 8,5381.10% --

Procurement 1,445907 722 -- 722 1,4450.13% --



Real Property 2,60953805 1,304 -- 1,304 2,6090.13% --

1,304 1,304 -- 2,609Total GS-Fac Svcs 2,609 --

60,790 1,046 157 61,993 61,993CPU: 25002 Total --


Cost Center

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Proposed


User Supplement25003: Court 5901 Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting (906)05 -- (906) (906)

(906) -- (906)Total Aud-Cont (906)

(906) -- (906) (906)CPU: 25003 Total


Cost Center

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User Supplement31100: Fire Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation (21,828)15,06602 15,066 -- (36,894) (21,828)1.30% --

15,066 (36,894) -- (21,828)Total Eq Dep (21,828) --


Structure Depreciation (12,528)46,38702 46,387 (72,932)14,017 (12,528)1.01% --

46,387 14,017 (72,932) (12,528)Total Str Dep (12,528) --



Fiscal Mgmt CountyWide 131,13049,290,31605 128,332 -- 2,798 131,1309.71% --

144,546 2,556 -- 147,102Total Cnty Exec 147,102 --


Legal Services 3,24527,23302 36,842 -- (33,597) 3,2450.57% --

36,842 (33,597) -- 3,245Total Cnty Counsel 3,245 --


Direct Identify 9911,67702 1,925 -- (935) 9911.25% --


Fixed Asset Accounting 4,38925704 2,577 -- 1,811 4,3897.96% --

Financial Accounting 42,71710,64405 43,170 574(1,027) 42,7171.83% --

Customer Support 8,51949,290,31606 7,305 -- 1,214 8,5199.39% --


Internal Audit-Direct 23,72611,56008 11,863 -- 11,863 23,7266.97% --

Payroll 82,34925810 64,012 -- 18,337 82,3495.70% --

318,021 81,920 574 400,515Total Aud-Cont 400,515 --


Surplus Property 15,46421602 8,667 -- 6,797 15,46410.82% --

Mail Courier 7,5849303 17,627 -- (10,043) 7,5844.54% --

Procurement 27,14122707 18,222 -- 8,918 27,1413.26% --



Building Maintenance 734,615373,63902 603,698 -- 267,177 734,6157.58% (136,260)

Real Property 34,7637,16405 17,381 -- 17,381 34,7631.71% --

621,079 284,558 -- 769,378Total GS-Fac Svcs 769,378(136,260)


Direct Identify 64,77031,94602 60,502 -- 4,267 64,7704.17% --

Human Resources-Countywide 155,14225803 140,011 -- 15,132 155,1425.68% --


210,781 21,589 -- 230,551Total Human Resources 230,551(1,819)

65000 Treasurer


6,308 414 -- 6,721Total Treasurer 6,721 --

1,443,546 340,234 (72,358) 1,573,343 1,573,343CPU: 31100 Total (138,079)


Cost Center

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Proposed


User Supplement32100: Sheriff-Law Enforcement Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 1,153,482698,06802 698,068 2,895452,519 -- 60.37% --


839,013 575,975 2,895 1,417,882Total Eq Dep -- --



313,353 156,914 -- 470,267Total Str Dep -- --




194,614 13,234 -- 207,847Total Cnty Exec -- --


Legal Services 252,843173,06502 234,131 -- 18,712 -- 3.60% --



Direct Identify (1,228)3,66702 4,210 -- (5,437) -- 2.72% --


Fixed Asset Accounting 2,39634704 3,480 -- (1,084) -- 10.74% --

Financial Accounting 61,40122,74905 92,266 1,581(32,445) -- 3.90% --

Customer Support 11,23266,147,66306 9,804 -- 1,428 -- 12.60% --



Single Audit 569348,93609 284 -- 284 -- 0.34% --

Payroll 127,33641610 103,086 -- 24,250 -- 9.18% --

483,372 69,537 1,581 554,491Total Aud-Cont -- --


Surplus Property 13,98431302 12,559 -- 1,425 -- 15.67% --

Mail Courier 19,2748303 15,654 -- 3,621 -- 4.03% --

Procurement 15,09421107 16,938 -- (1,844) -- 3.03% --




Real Property (4,512)1,30205 3,158 -- (7,670) -- 0.31% --

Bldg Landscape 6,5682,82507 3,461 -- 3,107 -- 2.41% --

329,824 71,774 -- 401,598Total GS-Fac Svcs -- --


Direct Identify 41,82221,62602 40,958 -- 864 -- 2.83% --


Employee University 7,86316910 14,010 -- (6,147) -- 2.31% --

280,444 4,648 -- 285,092Total Human Resources -- --

65000 Treasurer


7,797 493 -- 8,290Total Treasurer -- --

2,727,697 914,488 4,476 3,646,661 -- CPU: 32100 Total --


Cost Center

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ment

Proposed


User Supplement32200: Sheriff-Custody Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 183,577197,25802 197,258 -- (13,681) -- 17.06% --


200,019 (10,920) -- 189,099Total Eq Dep -- --



430,554 20,994 -- 451,549Total Str Dep -- --




111,853 6,981 -- 118,834Total Cnty Exec -- --


Legal Services 5,83110,47602 14,173 -- (8,342) -- 0.22% --

14,173 (8,342) -- 5,831Total Cnty Counsel -- --


Direct Identify (16)1,57802 1,812 -- (1,827) -- 1.17% --







Payroll 91,48229510 73,031 -- 18,450 -- 6.51% --

278,790 46,197 740 325,726Total Aud-Cont -- --



Procurement 8,3356607 5,298 -- 3,037 -- 0.95% --



Building Maintenance 1,812,659872,73102 1,410,092 -- 402,567 -- 17.70% --

1,410,092 402,567 -- 1,812,659Total GS-Fac Svcs -- --


Direct Identify (7,874)4,37802 8,292 -- (16,166) -- 0.57% --


Employee University (7,754)3710 3,076 -- (10,830) -- 0.51% --


65000 Treasurer

Deferred Compensation 5,00713407 5,016 -- (9) -- 6.64% --

5,016 (9) -- 5,007Total Treasurer -- --

2,629,630 444,024 740 3,074,393 -- CPU: 32200 Total --


Cost Center

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ment

Proposed


User Supplement32230: Inmate Welfare Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct 31413704 215 -- 99 3140.03% --

Fiscal Mgmt CountyWide 1,023635,90305 1,656 -- (633) 1,0230.13% --

1,871 (534) -- 1,337Total Cnty Exec 1,337 --


Direct Identify (23)2602 30 -- (53) (23)0.02% --

Financial Reporting 1,681635,90303 1,752 -- (70) 1,6810.13% --


Financial Accounting 7,2031,26105 5,114 372,051 7,2030.22% --

Customer Support 77635,90306 94 -- (17) 770.12% --

Internal Audit-Countywide 659635,90307 663 -- (4) 6590.13% --

Internal Audit-Direct 36717908 183 -- 183 3670.11% --

Payroll 1,522710 1,635 -- (112) 1,5220.15% --

9,582 1,872 37 11,491Total Aud-Cont 11,491 --



Procurement (254)607 482 -- (736) (254)0.09% --

923 (823) -- 100Total GS-Purchasing 100 --



3,503 (1,274) -- 2,229Total Human Resources 2,229 --

65000 Treasurer

Deferred Compensation 102307 105 -- (3) 1020.14% --

105 (3) -- 102Total Treasurer 102 --

15,984 (761) 37 15,260 15,260CPU: 32230 Total --


Cost Center

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ment

Proposed


User Supplement41100: Public Health Department Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 248,468295,36902 295,369 -- (46,901) 248,4686.43% --

295,369 (46,901) -- 248,468Total Str Dep 248,468 --




146,908 (15,504) -- 131,405Total Cnty Exec 131,405 --


Legal Services 142,74368,46902 92,628 -- 50,114 142,7431.42% --



Direct Identify 10,7266,49602 7,458 -- 3,267 10,7264.82% --


Fixed Asset Accounting 2,34920104 2,016 -- 333 2,3496.22% --

Financial Accounting 138,71438,34905 155,536 2,195(19,017) 138,7146.58% --



Internal Audit-Direct 3,7404,00708 4,112 -- (372) 3,7402.42% --

Single Audit 13,2368,117,89309 6,618 -- 6,618 13,2367.83% --

Payroll 128,69645010 111,435 -- 17,261 128,6969.93% --

472,135 38,908 2,195 513,238Total Aud-Cont 513,238 --



Mail Courier 23,42711603 22,010 -- 1,417 23,4275.67% --

Procurement 66,75471807 57,637 -- 9,117 66,75410.31% --



Building Maintenance 183,047272,07502 439,597 -- (211,310) 183,0475.52% (45,240)

Real Property 1,5676,48105 15,725 -- (8,885) 1,5671.55% (5,272)

Bldg Landscape 23,55919,35107 23,703 -- (144) 23,55916.53% --

479,025 (220,340) -- 208,173Total GS-Fac Svcs 208,173(50,512)


Direct Identify 330,959170,08602 322,129 -- 146,325 330,95922.22% (137,496)




65000 Treasurer

Deferred Compensation 7,25921007 7,855 -- (596) 7,25910.40% --

7,855 (596) -- 7,259Total Treasurer 7,259 --

2,191,576 (46,645) 2,195 1,945,390 1,945,390CPU: 41100 Total (201,736)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement41212: Public Health Dept-EMS Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



12,133 (6,318) -- 5,815Total Str Dep 5,815 --


Fiscal Mgmt Direct 54037804 595 -- (56) 5400.08% --

Fiscal Mgmt CountyWide 2,5421,123,07305 2,924 -- (382) 2,5420.22% --

3,519 (438) -- 3,081Total Cnty Exec 3,081 --


Legal Services 1,7501,90402 2,576 -- (826) 1,7500.04% --

2,576 (826) -- 1,750Total Cnty Counsel 1,750 --


Direct Identify 20512402 143 -- 62 2050.09% --

Financial Reporting 3,5551,123,07303 3,093 -- 461 3,5550.22% --



Customer Support 1721,123,07306 166 -- 6 1720.21% --

Internal Audit-Countywide 1,3791,123,07307 1,171 -- 208 1,3790.22% --

Internal Audit-Direct 899608 99 -- (10) 890.06% --

Single Audit 959588,19809 480 -- 480 9590.57% --

Payroll 3,7291310 3,145 -- 584 3,7290.28% --

15,899 2,188 92 18,179Total Aud-Cont 18,179 --


Surplus Property 8761802 722 -- 153 8760.90% --

Procurement 4,8517307 5,860 -- (1,009) 4,8511.05% --

6,582 (856) -- 5,726Total GS-Purchasing 5,726 --


Building Maintenance (13,332)4,03602 6,522 -- (19,853) (13,332)0.08% --

Bldg Landscape 12724807 304 -- (177) 1270.21% --

6,825 (20,030) -- (13,204)Total GS-Fac Svcs (13,204) --


Direct Identify (1,997)57002 1,080 -- (3,077) (1,997)0.07% --

Human Resources-Countywide 6,7571303 6,879 -- (122) 6,7570.28% --

7,959 (3,199) -- 4,760Total Human Resources 4,760 --

65000 Treasurer

Deferred Compensation 176407 156 -- 19 1760.21% --

156 19 -- 176Total Treasurer 176 --

55,651 (29,460) 92 26,282 26,282CPU: 41212 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement41400: CEO - Human Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Fiscal Mgmt CountyWide 597137,06305 357 -- 240 -- 0.03% --

28,948 28,754 -- 57,702Total Cnty Exec -- --


Legal Services 20,1869,70302 13,127 -- 7,059 -- 0.20% --




Financial Reporting 662137,06303 378 -- 284 -- 0.03% --


Customer Support 35137,06306 20 -- 15 -- 0.03% --

Internal Audit-Countywide 252137,06307 143 -- 109 -- 0.03% --

Payroll 829210 463 -- 366 -- 0.04% --

5,067 (1,957) 57 3,167Total Aud-Cont -- --


Procurement 19,10511907 9,553 -- 9,553 -- 1.71% --




1,012 748 -- 1,760Total Human Resources -- --

65000 Treasurer

Deferred Compensation 3007 3 -- -- -- 0.00% --

3 -- -- 3Total Treasurer -- --

57,709 44,157 57 101,923 -- CPU: 41400 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement41500: Public Health Dept-EHS Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 13,24013,24902 13,249 -- (8) -- 0.29% --

13,249 (8) -- 13,240Total Str Dep -- --


Fiscal Mgmt Direct 1,8361,09904 1,732 -- 103 -- 0.22% --


10,240 336 -- 10,576Total Cnty Exec -- --


Legal Services 32,00416,46102 22,270 -- 9,735 -- 0.34% --



Direct Identify 62936202 416 -- 213 -- 0.27% --






Internal Audit-Direct 30327908 287 -- 16 -- 0.17% --

Payroll 8,7352810 7,045 -- 1,690 -- 0.63% --

30,224 4,341 121 34,685Total Aud-Cont -- --



Procurement 7231107 883 -- (160) -- 0.16% --

883 (445) -- 438Total GS-Purchasing -- --



Bldg Landscape (94)74707 915 -- (1,009) -- 0.64% --

22,343 6,181 -- 28,524Total GS-Fac Svcs -- --


Direct Identify 29,6527,82802 14,826 -- 14,826 -- 1.02% --


Employee University 2,7752410 1,954 -- 821 -- 0.32% --


65000 Treasurer



131,947 36,601 121 168,669 -- CPU: 41500 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement41540: Public Health Dept-AS Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Computer & Soft. Depreciation 53126604 266 -- 266 -- 0.08% --

2,611 1,506 -- 4,117Total Eq Dep -- --



33,576 5,061 -- 38,637Total Str Dep -- --


Fiscal Mgmt Direct 1,7751,06404 1,678 -- 98 -- 0.22% --


9,916 313 -- 10,229Total Cnty Exec -- --


Legal Services 91,77634,91702 47,238 -- 44,539 -- 0.73% --



Direct Identify 60935102 402 -- 206 -- 0.26% --


Fixed Asset Accounting (46)1104 110 -- (156) -- 0.34% --




Internal Audit-Direct (2,225)27108 278 -- (2,503) -- 0.16% --

Payroll 12,0063810 9,499 -- 2,508 -- 0.85% --

76,031 1,162 748 77,941Total Aud-Cont -- --


Surplus Property (169)602 241 -- (409) -- 0.30% --

Mail Courier 12,6915603 10,625 -- 2,066 -- 2.74% --

Procurement 13,51413407 10,757 -- 2,757 -- 1.92% --




Bldg Landscape 18,1278,87107 10,867 -- 7,260 -- 7.58% --

170,644 1,827 -- 172,471Total GS-Fac Svcs -- --


Direct Identify 25,7496,79802 12,874 -- 12,874 -- 0.89% --


Employee University (11,970)3510 2,910 -- (12,594) -- 0.48% (2,286)


65000 Treasurer


343 (8) -- 335Total Treasurer -- --

398,541 60,757 748 457,760 -- CPU: 41540 Total (2,286)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement41600: Public Health Dept-HM Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



1,547 1,547 -- 3,094Total Eq Dep -- --


Fiscal Mgmt Direct 1,85158704 925 -- 925 -- 0.12% --

Fiscal Mgmt CountyWide 5,9221,745,23205 4,544 -- 1,378 -- 0.34% --

5,469 2,303 -- 7,772Total Cnty Exec -- --


Legal Services 12,6704,68302 6,335 -- 6,335 -- 0.10% --



Direct Identify 44419302 222 -- 222 -- 0.14% --



Financial Accounting 7,0581,68705 6,842 93122 -- 0.29% --




Single Audit 1710,19209 8 -- 8 -- 0.01% --

Payroll 6,5241710 4,238 -- 2,286 -- 0.38% --

18,379 6,095 93 24,567Total Aud-Cont -- --



Procurement 1,8261307 1,044 -- 783 -- 0.19% --

1,164 862 -- 2,026Total GS-Purchasing -- --



Employee University 24,11214510 12,056 -- 12,056 -- 1.98% --


65000 Treasurer



54,490 33,255 93 87,837 -- CPU: 41600 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement41814: PHD-Tobacco Settlement Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting 39323505 953 14(574) 3930.04% --

953 (574) 14 393Total Aud-Cont 393 --


Procurement 1,8871507 1,204 -- 682 1,8870.22% --

1,204 682 -- 1,887Total GS-Purchasing 1,887 --

2,157 109 14 2,280 2,280CPU: 41814 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement43000: Alcohol, Drug & Mental Health Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



49,362 (24,598) -- 24,765Total Str Dep 24,765 --




72,405 (37,404) -- 35,001Total Cnty Exec 35,001 --


Legal Services (18,896)263,72902 356,786 -- (25,771) (18,896)5.49% (349,911)

356,786 (25,771) -- (18,896)Total Cnty Counsel (18,896)(349,911)


Direct Identify (5,825)2,78502 3,197 -- (9,022) (5,825)2.07% --

Financial Reporting 35,35314,188,45303 39,081 -- (3,728) 35,3532.81% --



Customer Support 1,59614,188,45306 2,103 -- (507) 1,5962.70% --

Internal Audit-Countywide 13,92114,188,45307 14,796 -- (875) 13,9212.81% --

Single Audit 6,0713,723,65009 3,036 -- 3,036 6,0713.59% --

Payroll 36,09514410 35,709 -- 387 36,0953.18% --

171,120 (2,667) 951 169,404Total Aud-Cont 169,404 --


Surplus Property 8282502 1,003 -- (175) 8281.25% --

Mail Courier 5,2572303 4,269 -- 987 5,2571.10% --

Procurement 18,65922407 17,981 -- 678 18,6593.22% --



Building Maintenance 118,06974,36302 120,150 -- (2,081) 118,0691.51% --

Real Property 43,81110,87605 26,387 -- 21,246 43,8112.60% (3,822)

Bldg Landscape (8,279)96207 1,179 -- (9,458) (8,279)0.82% --

147,716 9,707 -- 153,601Total GS-Fac Svcs 153,601(3,822)


Direct Identify 2,65978,52102 148,712 -- (32,008) 2,65910.26% (114,045)


Employee University 20,17333810 28,061 -- (2,978) 20,1734.62% (4,910)


65000 Treasurer

Deferred Compensation 9524507 1,675 -- (723) 9522.22% --

1,675 (723) -- 952Total Treasurer 952 --

1,077,195 (133,421) 951 472,037 472,037CPU: 43000 Total (472,688)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement43100: ADMHS-Mental Health Services Act Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



57,289 18,320 -- 75,609Total Str Dep 75,609 --


Fiscal Mgmt Direct 73,15836,15304 57,001 -- 16,158 73,1587.39% --


116,376 36,332 -- 152,707Total Cnty Exec 152,707 --


Direct Identify 1,3714,47602 5,139 -- (3,768) 1,3713.32% --






Internal Audit-Direct (19,999)9,41508 9,662 -- (29,661) (19,999)5.68% --

Single Audit 5533,70309 27 -- 27 550.03% --

Payroll 83,13522710 56,179 -- 26,956 83,1355.00% --

288,151 99,516 787 388,454Total Aud-Cont 388,454 --


Surplus Property 4761102 441 -- 35 4760.55% --

Procurement 6,6507507 6,021 -- 629 6,6501.08% --



Building Maintenance 241,804115,35502 186,381 -- 55,422 241,8042.34% --

Real Property 8,6373,39605 8,238 -- 4,318 8,6370.81% (3,920)

Special Projects 58,31011,60806 29,155 -- 29,155 58,3102.81% --

Bldg Landscape 27,87612,11207 14,837 -- 13,040 27,87610.35% --

238,611 101,935 -- 336,626Total GS-Fac Svcs 336,626(3,920)


Direct Identify 386,564126,20602 239,024 -- 193,282 386,56416.49% (45,742)




65000 Treasurer


2,579 941 -- 3,520Total Treasurer 3,520 --

1,091,987 507,286 787 1,546,697 1,546,697CPU: 43100 Total (53,363)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement43200: ADMHS-Alcohol and Drug Programs Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 2,0822,36702 2,367 -- (284) 2,0820.05% --

2,367 (284) -- 2,082Total Str Dep 2,082 --


Fiscal Mgmt Direct 6211,73004 2,728 -- (2,106) 6210.35% --


5,569 (3,905) -- 1,664Total Cnty Exec 1,664 --


Legal Services (3,301)02 -- (3,301) (3,301)

(3,301) -- (3,301)Total Cnty Counsel (3,301)


Direct Identify (562)21402 246 -- (808) (562)0.16% --

Financial Reporting 2,3191,091,35203 3,006 -- (687) 2,3190.22% --



Customer Support 981,091,35206 162 -- (63) 980.21% --

Internal Audit-Countywide 9241,091,35207 1,138 -- (214) 9240.22% --

Internal Audit-Direct (932)08 -- (932) (932)

Single Audit 2,3251,426,09009 1,163 -- 1,163 2,3251.38% --

Payroll 1,7101010 2,513 -- (803) 1,7100.22% --

24,732 (10,461) 240 14,511Total Aud-Cont 14,511 --



Procurement 2,9846307 5,057 -- (2,073) 2,9840.90% --

5,097 (2,073) -- 3,024Total GS-Purchasing 3,024 --


Building Maintenance 3,8892,45702 3,970 -- (81) 3,8890.05% --

Bldg Landscape 43531407 385 -- 50 4350.27% --

4,355 (31) -- 4,324Total GS-Fac Svcs 4,324 --


Direct Identify 44,99111,87802 22,495 -- 22,495 44,9911.55% --


Employee University 1,2262210 1,788 -- (486) 1,2260.29% (75)

29,779 18,440 -- 48,143Total Human Resources 48,144(75)

65000 Treasurer


160 (127) -- 33Total Treasurer 33 --

72,059 (1,743) 240 70,480 70,480CPU: 43200 Total (75)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement44000: Social Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Casa Nueva Rental Rate 69,3848,15005 78,947 -- (9,563) 69,38428.83% --

509,163 9,563 -- 518,726Total Str Dep 518,726 --


Fiscal Mgmt Direct (5,926)15,79304 24,900 -- (30,826) (5,926)3.23% --


222,024 (3,829) -- 218,195Total Cnty Exec 218,195 --


Legal Services (131,727)533,44602 721,673 -- (146,058) (131,727)11.10% (707,343)



Direct Identify 7371,21802 1,398 -- (662) 7370.90% --






Internal Audit-Direct (270)5208 54 -- (324) (270)0.03% --

Single Audit 114,42870,178,93909 57,214 -- 57,214 114,42867.71% --

Payroll 312,70994910 235,118 -- 77,591 312,70920.94% --

727,790 236,365 1,957 966,111Total Aud-Cont 966,111 --


Surplus Property 2,3395702 2,287 -- 52 2,3392.85% --

Mail Courier 21,4529403 17,741 -- 3,711 21,4524.57% --

Procurement 55,27566607 53,463 -- 1,813 55,2759.56% --



Building Maintenance (143,790)6,32802 10,224 -- (77,258) (143,790)0.13% (76,756)

Real Property 13,7393,99905 9,701 -- 4,037 13,7390.96% --

Special Projects (21,608)06 -- (21,608) (21,608)

Bldg Landscape (6,815)9207 113 -- (6,928) (6,815)0.08% --

20,038 (101,756) -- (158,474)Total GS-Fac Svcs (158,474)(76,756)


Direct Identify 82,96854,61902 103,445 -- (20,477) 82,9687.14% --


Employee University 149,7981,70310 141,595 -- 22,413 149,79823.31% (14,210)


65000 Treasurer

Deferred Compensation 13,80133007 12,342 -- 1,459 13,80116.34% --

12,342 1,459 -- 13,801Total Treasurer 13,801 --

3,045,823 86,829 1,957 2,336,300 2,336,300CPU: 44000 Total (798,309)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement44001: IHSS Public Authority Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct (88)18404 291 -- (379) (88)0.04% --

Fiscal Mgmt CountyWide 2,559884,05905 2,302 -- 258 2,5590.17% --

2,592 (121) -- 2,471Total Cnty Exec 2,471 --


Legal Services (233)55902 756 -- (989) (233)0.01% --

756 (989) -- (233)Total Cnty Counsel (233) --


Financial Reporting 3,243884,05903 2,435 -- 808 3,2430.18% --

Financial Accounting (400)49005 1,987 70(2,458) (400)0.08% --

Customer Support 163884,05906 131 -- 32 1630.17% --

Internal Audit-Countywide 1,248884,05907 922 -- 326 1,2480.18% --

Single Audit 748458,63809 374 -- 374 7480.44% --

Payroll 3,054910 2,176 -- 878 3,0540.19% --

8,025 (40) 70 8,055Total Aud-Cont 8,055 --


Procurement (522)07 -- (522) (522)

(522) -- (522)Total GS-Purchasing (522)



Employee University (830)1210 998 -- (1,752) (830)0.16% (75)

5,757 (542) -- 5,140Total Human Resources 5,140(75)

65000 Treasurer



17,206 (2,211) 70 14,989 14,989CPU: 44001 Total (75)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement51000: Agricultural Commissioner Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015




38,154 (16,519) -- 21,636Total Eq Dep -- --


Structure Depreciation (2,884)4,43602 4,436 -- (7,320) -- 0.10% --

4,436 (7,320) -- (2,884)Total Str Dep -- --




18,738 (7,000) -- 11,738Total Cnty Exec -- --


Legal Services 8,8466,24302 8,446 -- 400 -- 0.13% --

8,446 400 -- 8,846Total Cnty Counsel -- --







Single Audit 287176,06309 144 -- 144 -- 0.17% --

Payroll 11,2223410 8,470 -- 2,752 -- 0.75% --

28,067 4,894 88 33,049Total Aud-Cont -- --



Mail Courier 10,9394903 9,202 -- 1,736 -- 2.37% --

Procurement 4,8645907 4,736 -- 128 -- 0.85% --




Bldg Landscape 21,1079,97007 12,212 -- 8,895 -- 8.52% --

108,266 83,186 -- 191,453Total GS-Fac Svcs -- --


Direct Identify 31,17215,14302 28,680 -- 2,492 -- 1.98% --




65000 Treasurer



288,803 75,113 88 362,066 -- CPU: 51000 Total (1,938)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement52100: Parks Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 90,28165,41102 65,411 -- 24,870 21,9345.66% --

65,411 24,870 -- 90,281Total Eq Dep 21,934 --


Structure Depreciation 212,921186,21502 186,215 -- 26,706 5004.06% --

186,215 26,706 -- 212,921Total Str Dep 500 --


Fiscal Mgmt Direct 9,5862,68304 4,230 -- 5,356 2,3290.55% --


20,565 4,949 -- 25,514Total Cnty Exec 6,199 --


Legal Services (83,757)41,10402 55,607 -- (137,899) (20,349)0.86% (1,465)



Direct Identify (52,346)3,05202 3,504 -- (55,850) (12,717)2.27% --


Fixed Asset Accounting 3,91226404 2,648 -- 1,264 9508.17% --


Customer Support 1,0686,273,88606 930 -- 138 2591.19% --


Internal Audit-Direct 2,3645,00908 5,140 -- (2,775) 5743.02% --

Payroll 42,35613310 33,022 -- 9,335 10,2902.94% --

166,734 (48,200) 1,456 119,991Total Aud-Cont 29,152 --



Mail Courier 16,7129703 18,405 -- (1,693) 4,0604.74% --

Procurement 43,86048307 38,773 -- 5,088 10,6566.94% --




Real Property 85,23422,31705 54,146 -- 31,089 -- 5.34% --

Bldg Landscape 56423007 282 -- 282 -- 0.20% --

94,099 28,754 -- 122,853Total GS-Fac Svcs -- --


Direct Identify 63,61425,47902 48,255 -- 15,359 15,4553.33% --




65000 Treasurer



785,227 (71,063) 1,456 712,349 91,988CPU: 52100 Total (3,271)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement52371: Providence Landing CFD Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt CountyWide (5)05 -- (5) (5)

(5) -- (5)Total Cnty Exec (5)


Financial Reporting (4)03 -- (4) (4)

Financial Accounting 3,78349005 1,987 31,793 3,7830.08% --

Customer Support -- 06 -- -- --

Internal Audit-Countywide (1)07 -- (1) (2)

Payroll (5)010 -- -- (5) (5)0.00% --

1,987 1,782 3 3,772Total Aud-Cont 3,772 --


Human Resources-Countywide (13)003 -- -- (13) (13)0.00% --

-- (13) -- (13)Total Human Resources (13) --

65000 Treasurer

Deferred Compensation (1)007 -- -- (1) (1)0.00% --

-- (1) -- (1)Total Treasurer (1) --

1,987 1,762 3 3,753 3,753CPU: 52371 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement53100: Planning & Development Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 2,6653,09202 3,092 -- (428) -- 0.27% --

Computer & Soft. Depreciation 2,8192,81904 2,819 -- -- -- 0.81% --

5,911 (428) -- 5,483Total Eq Dep -- --


Structure Depreciation 11,37411,07902 11,079 -- 296 -- 0.24% --

11,079 296 -- 11,374Total Str Dep -- --


Fiscal Mgmt Direct (4,086)9,14804 14,423 -- (18,509) -- 1.87% --

Fiscal Mgmt CountyWide 13,5586,233,74205 16,230 -- (2,672) -- 1.23% --

30,653 (21,181) -- 9,472Total Cnty Exec -- --


Legal Services 50,817473,26602 640,260 -- (503,953) -- 9.85% (85,490)

640,260 (503,953) -- 50,817Total Cnty Counsel -- (85,490)


Direct Identify 2,7971,66902 1,917 -- 881 -- 1.24% --


Fixed Asset Accounting (30)604 60 -- (90) -- 0.19% --

Financial Accounting 463,26363,15505 256,144 1,936205,183 -- 10.83% --




Payroll 13,1444610 11,455 -- 1,690 -- 1.02% --

299,288 215,903 1,936 517,127Total Aud-Cont -- --



Mail Courier 1,409803 1,452 -- (43) -- 0.37% --

Procurement 6,6237707 6,181 -- 442 -- 1.11% --




Real Property (4,298)1,27105 3,083 -- (7,380) -- 0.30% --

Bldg Landscape 6,0593,56907 4,372 -- 1,687 -- 3.05% --

141,702 72,627 -- 214,329Total GS-Fac Svcs -- --


Direct Identify 75,54321,67302 41,048 -- 34,495 -- 2.83% --




65000 Treasurer


964 (171) -- 793Total Treasurer -- --

1,270,055 (164,321) 1,936 1,013,053 -- CPU: 53100 Total (94,616)


Cost Center

FunctionRoll-

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Adjust-

ment

Proposed


User Supplement53460: RDA Isla Vista Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct (5,109)304 5 -- (2,708) -- 0.00% (2,405)

Fiscal Mgmt CountyWide (166)2,03605 5 -- (172) -- 0.00% --

10 (2,880) -- (5,275)Total Cnty Exec -- (2,405)


Legal Services 3,4847,63502 10,329 -- (2,668) -- 0.16% (4,178)

10,329 (2,668) -- 3,484Total Cnty Counsel -- (4,178)


Direct Identify (4,520)10,89402 12,508 -- (5,623) -- 8.09% (11,404)

Financial Reporting (130)2,03603 6 -- (135) -- 0.00% --

Financial Accounting (3,296)22605 917 50(4,262) -- 0.04% --

Customer Support (8)2,03606 -- -- (8) -- 0.00% --

Internal Audit-Countywide (47)2,03607 2 -- (49) -- 0.00% --

Payroll (82)010 3 -- (85) -- 0.00% --

13,435 (10,164) 50 (8,083)Total Aud-Cont -- (11,404)


Procurement 1,5861807 1,445 -- 141 -- 0.26% --



Real Property (3,353)94505 2,294 -- (5,647) -- 0.23% --

2,294 (5,647) -- (3,353)Total GS-Fac Svcs -- --


Human Resources-Countywide (228)003 7 -- (235) -- 0.00% --

7 (235) -- (228)Total Human Resources -- --

65000 Treasurer

Deferred Compensation (14)007 -- -- (15) -- 0.00% --

-- (15) -- (14)Total Treasurer -- --

27,521 (21,468) 50 (11,883) -- CPU: 53460 Total (17,987)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement53500: P&D-Energy Division Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



1,015 32 -- 1,048Total Str Dep -- --



Fiscal Mgmt CountyWide 2,164747,66805 1,947 -- 217 -- 0.15% --

3,677 (1,067) -- 2,610Total Cnty Exec -- --


Legal Services (60,280)23,38402 31,636 -- (38,563) -- 0.49% (53,353)

31,636 (38,563) -- (60,280)Total Cnty Counsel -- (53,353)


Direct Identify 42520002 230 -- 195 -- 0.15% --

Financial Reporting 2,742747,66803 2,059 -- 683 -- 0.15% --




Internal Audit-Countywide 1,055747,66807 780 -- 276 -- 0.15% --

Payroll 2,915810 2,058 -- 857 -- 0.18% --

11,044 3,707 79 14,830Total Aud-Cont -- --



Procurement 1,6261507 1,204 -- 422 -- 0.22% --




Bldg Landscape 11413407 164 -- (50) -- 0.11% --

10,400 5,619 -- 16,019Total GS-Fac Svcs -- --




4,502 (4,246) -- 256Total Human Resources -- --

65000 Treasurer



63,660 (34,086) 79 (23,701) -- CPU: 53500 Total (53,353)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement53600: P&D-Building & Safety Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Computer & Soft. Depreciation 44022004 220 -- 220 -- 0.06% --

11,845 6,494 -- 18,340Total Eq Dep -- --



6,397 376 -- 6,773Total Str Dep -- --


Fiscal Mgmt Direct (662)5,23604 8,255 -- (8,917) -- 1.07% --


17,545 (9,484) -- 8,060Total Cnty Exec -- --


Legal Services 2,3822,35602 3,188 -- (806) -- 0.05% --

3,188 (806) -- 2,382Total Cnty Counsel -- --


Direct Identify 1,99495502 1,097 -- 897 -- 0.71% --






Payroll 7,9792810 6,861 -- 1,118 -- 0.61% --

101,021 65,809 646 167,476Total Aud-Cont -- --



Mail Courier (1,873)803 1,452 -- (3,325) -- 0.37% --

Procurement 1,5521407 1,124 -- 428 -- 0.20% --

2,896 (2,900) -- (4)Total GS-Purchasing -- --



Bldg Landscape 3,9652,75507 3,374 -- 591 -- 2.35% --

87,457 57,802 -- 145,259Total GS-Fac Svcs -- --





65000 Treasurer


708 (26) -- 682Total Treasurer -- --

246,065 115,230 646 361,941 -- CPU: 53600 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement53641: P&D-Petroleum Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Fiscal Mgmt CountyWide 1,037369,90505 963 -- 74 1,0370.07% --

1,819 (620) -- 1,199Total Cnty Exec 1,199 --


Legal Services (14,832)39802 538 -- (15,371) (14,832)0.01% --

538 (15,371) -- (14,832)Total Cnty Counsel (14,832) --


Direct Identify 2099902 114 -- 96 2090.07% --


Financial Accounting 3,19067505 2,738 26427 3,1900.12% --


Internal Audit-Countywide 512369,90507 386 -- 127 5120.07% --

Payroll 904310 744 -- 160 9040.07% --

5,054 1,132 26 6,212Total Aud-Cont 6,212 --


Human Resources-Countywide 1,658303 1,626 -- 32 1,6580.07% --

Employee University (1,397)10 -- (1,397) (1,397)

1,626 (1,365) -- 261Total Human Resources 261 --

9,038 (16,224) 26 (7,160) (7,160)CPU: 53641 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement53642: P&D-Fish and Game Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Legal Services 1,99673802 998 -- 998 1,9960.02% --

998 998 -- 1,996Total Cnty Counsel 1,996 --


Financial Accounting 97111905 483 6483 9710.02% --

483 483 6 971Total Aud-Cont 971 --

1,480 1,480 6 2,967 2,967CPU: 53642 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement53643: P&D-Fisheries Enhancement Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



170 170 4 345Total Aud-Cont 345 --

170 170 4 345 345CPU: 53643 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement53644: P&D-Local Fisherman Contingency Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



61 61 1 123Total Aud-Cont 123 --


Procurement 482307 241 -- 241 4820.04% --

241 241 -- 482Total GS-Purchasing 482 --

302 302 1 604 604CPU: 53644 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement53645: P&D-Coast Resource Enhancement Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



260 260 5 524Total Aud-Cont 524 --

260 260 5 524 524CPU: 53645 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54100: Public Works-Admin Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Computer & Soft. Depreciation (3,695)4,14804 4,148 -- (7,843) -- 1.19% --

6,952 (7,340) -- (388)Total Eq Dep -- --


Structure Depreciation (2,496)2,85002 2,850 -- (5,345) -- 0.06% --

2,850 (5,345) -- (2,496)Total Str Dep -- --


Fiscal Mgmt Direct 54267404 1,063 -- (521) -- 0.14% --


6,059 (1,282) -- 4,777Total Cnty Exec -- --


Legal Services 126,16850,19602 67,908 -- 58,260 -- 1.04% --



Direct Identify 52126302 301 -- 220 -- 0.19% --

Financial Reporting 5,9881,919,04903 5,286 -- 702 -- 0.38% --





Internal Audit-Direct (424)-408 (4) -- (420) -- 0.00% --

Payroll 3,8791410 3,416 -- 462 -- 0.30% --

17,789 (2,690) 89 15,188Total Aud-Cont -- --



Mail Courier 1,409803 1,452 -- (43) -- 0.37% --

Procurement (1,023)507 401 -- (1,425) -- 0.07% --




Real Property 192,02846,21505 112,126 -- 79,902 -- 11.06% --

Bldg Landscape 32137707 461 -- (141) -- 0.32% --

141,841 95,202 -- 237,044Total GS-Fac Svcs -- --


Direct Identify (9,305)20,56502 38,948 -- (48,254) -- 2.69% --


Employee University 3,1657810 6,485 -- (1,485) -- 1.07% (1,835)

52,906 (50,343) -- 728Total Human Resources -- (1,835)

65000 Treasurer


302 (24) -- 277Total Treasurer -- --

299,182 85,205 89 382,641 -- CPU: 54100 Total (1,835)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54210: Public Works-Roads Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



42,907 7,750 -- 50,657Total Str Dep 50,657 --




39,641 (7,156) -- 32,484Total Cnty Exec 32,484 --


Legal Services 328,164150,29302 203,324 -- 124,840 328,1643.13% --



Direct Identify 3,6611,81602 2,085 -- 1,576 3,6611.35% --



Financial Accounting 261,79556,48905 229,108 5,21927,468 261,7959.69% --



Internal Audit-Direct (2,634)-2308 (23) -- (2,610) (2,634)-0.01% --

Single Audit 10,6756,546,76009 5,337 -- 5,337 10,6756.32% --

Payroll 32,06211210 27,682 -- 4,380 32,0622.47% --

318,267 45,282 5,219 368,768Total Aud-Cont 368,768 --



Mail Courier 6,1634903 9,202 -- (3,040) 6,1632.37% --

Procurement 45,44857507 46,158 -- (710) 45,4488.26% --




Bldg Landscape 8,9344,23407 5,186 -- 3,748 8,9343.62% --

171,939 (51,371) -- 120,568Total GS-Fac Svcs 120,568 --


Direct Identify 126,39538,35102 72,634 -- 53,762 126,3955.01% --




65000 Treasurer


2,583 35 -- 2,618Total Treasurer 2,618 --

993,838 172,470 5,219 1,169,195 1,169,195CPU: 54210 Total (2,332)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54221: General Services-Airports Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Legal Services 92934302 464 -- 464 9290.01% --

464 464 -- 929Total Cnty Counsel 929 --


Fixed Asset Accounting 164904 90 -- 74 1640.28% --


459 39 4 503Total Aud-Cont 503 --



Procurement (261)07 -- (261) (261)

40 (261) -- (221)Total GS-Purchasing (221) --


Special Projects 8,0774,59906 11,550 -- 4,038 8,0771.12% (7,512)

11,550 4,038 -- 8,077Total GS-Fac Svcs 8,077(7,512)

12,514 4,281 4 9,287 9,287CPU: 54221 Total (7,512)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54300: Public Works-Surveyor Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation (4,540)7,19902 7,199 653(12,392) -- 0.62% --

7,199 (12,392) 653 (4,540)Total Eq Dep -- --



11,398 7,633 -- 19,030Total Str Dep -- --


Fiscal Mgmt Direct (103)25904 408 -- (511) -- 0.05% --

Fiscal Mgmt CountyWide 494736,56905 1,918 -- (1,424) -- 0.15% --

2,326 (1,935) -- 390Total Cnty Exec -- --


Legal Services 22,33316,35102 22,120 -- 213 -- 0.34% --

22,120 213 -- 22,333Total Cnty Counsel -- --


Direct Identify 18410102 116 -- 68 -- 0.07% --

Financial Reporting 1,398736,56903 2,029 -- (631) -- 0.15% --



Customer Support 56736,56906 109 -- (53) -- 0.14% --

Internal Audit-Countywide 562736,56907 768 -- (206) -- 0.15% --


Payroll 1,084610 1,514 -- (430) -- 0.13% --

10,998 (4,158) 101 6,941Total Aud-Cont -- --



Mail Courier 1,409803 1,452 -- (43) -- 0.37% --

Procurement 268607 482 -- (214) -- 0.09% --

2,415 (263) -- 2,152Total GS-Purchasing -- --



Bldg Landscape 1,42970307 861 -- 567 -- 0.60% --

29,131 18,575 -- 47,706Total GS-Fac Svcs -- --


Direct Identify 1,2172,71302 5,138 -- (3,921) -- 0.35% --


Employee University (272)10 -- (272) --


65000 Treasurer

Deferred Compensation (21)207 59 -- (80) -- 0.08% --

59 (80) -- (21)Total Treasurer -- --

94,095 1,395 754 96,244 -- CPU: 54300 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54410: Public Works-Flood Control Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



7,971 1,533 -- 9,504Total Str Dep 9,504 --




14,364 (938) -- 13,426Total Cnty Exec 13,426 --


Legal Services 52,62340,79602 55,191 -- (2,568) 52,6230.85% --

55,191 (2,568) -- 52,623Total Cnty Counsel 52,623 --


Direct Identify 1,24861602 708 -- 540 1,2480.46% --


Fixed Asset Accounting 2,32818004 1,805 -- 522 2,3285.57% --




Internal Audit-Direct (868)-808 (9) -- (860) (868)-0.01% --

Payroll 11,2723710 9,230 -- 2,042 11,2720.82% --

84,254 (9,265) 694 75,683Total Aud-Cont 75,683 --



Mail Courier 5,7732803 5,275 -- 499 5,7731.36% --

Procurement 12,53113607 10,917 -- 1,613 12,5311.95% --




Bldg Landscape 2,9171,83307 2,245 -- 672 2,9171.57% --

113,650 40,380 -- 154,030Total GS-Fac Svcs 154,030 --


Direct Identify (6,448)1,45002 2,746 -- (9,195) (6,448)0.19% --


Employee University 4,4735410 4,448 -- 1,002 4,4730.73% (977)

27,383 (7,657) -- 18,749Total Human Resources 18,749(977)

65000 Treasurer



323,084 23,931 694 346,732 346,732CPU: 54410 Total (977)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54471: Public Works-Water Agency Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 1,9251,61502 1,615 -- 311 1,9250.04% --

1,615 311 -- 1,925Total Str Dep 1,925 --




2,125 (324) -- 1,801Total Cnty Exec 1,801 --


Legal Services 25,6459,88102 13,367 -- 12,278 25,6450.21% --



Direct Identify 1849202 106 -- 78 1840.07% --


Financial Accounting 2,08586705 3,516 41(1,472) 2,0850.15% --



Internal Audit-Direct (142)-108 (1) -- (140) (142)0.00% --

Payroll 2,015610 1,497 -- 519 2,0150.13% --

7,773 (543) 41 7,271Total Aud-Cont 7,271 --


Mail Courier (1,494)03 -- (1,494) (1,494)

Procurement 3,9273807 3,050 -- 877 3,9270.55% --



Building Maintenance 1,71575702 1,223 -- 492 1,7150.02% --

Bldg Landscape 1666807 83 -- 83 1660.06% --

1,306 575 -- 1,881Total GS-Fac Svcs 1,881 --


Direct Identify 43311402 217 -- 217 4330.01% --


Employee University 606910 707 -- 9 6060.12% (110)

4,197 825 -- 4,913Total Human Resources 4,913(110)

65000 Treasurer



33,546 12,543 41 46,020 46,020CPU: 54471 Total (110)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54478: Public Works-Project Cleanwater Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct 13512804 202 -- (67) -- 0.03% --

Fiscal Mgmt CountyWide 923365,20005 951 -- (28) -- 0.07% --

1,153 (95) -- 1,059Total Cnty Exec -- --


Direct Identify 1015002 57 -- 43 -- 0.04% --



Financial Accounting 1,52648405 1,963 29(466) -- 0.08% --




Payroll 649210 606 -- 43 -- 0.05% --

4,086 (118) 29 3,998Total Aud-Cont -- --



Procurement 2,0742707 2,167 -- (93) -- 0.39% --

2,208 (94) -- 2,114Total GS-Purchasing -- --



Employee University 606910 707 -- 9 -- 0.12% (110)

2,032 (204) -- 1,718Total Human Resources -- (110)

65000 Treasurer



9,544 (500) 29 8,963 -- CPU: 54478 Total (110)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54500: Public Works-Solid Waste Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 1,06489202 892 -- 172 1,0640.02% --

892 172 -- 1,064Total Str Dep 1,064 --


Fiscal Mgmt Direct 6,3163,66204 5,773 -- 542 6,3160.75% --


26,264 (616) -- 25,648Total Cnty Exec 25,648 --


Legal Services (9,814)92,41202 125,019 -- (16,233) (9,814)1.92% (118,601)



Direct Identify 4,0632,20102 2,527 -- 1,535 4,0631.63% --


Fixed Asset Accounting 2,74929404 2,948 -- (200) 2,7499.10% --




Internal Audit-Direct (1,597)-1508 (15) -- (1,582) (1,597)-0.01% --

Payroll 24,7808110 20,046 -- 4,734 24,7801.79% --

96,026 10,448 568 107,042Total Aud-Cont 107,042 --


Surplus Property 6,68417902 7,182 -- (498) 6,6848.96% --

Mail Courier 5,0102803 5,275 -- (264) 5,0101.36% --

Procurement 34,32242507 34,117 -- 205 34,3226.10% --




Bldg Landscape 58669807 854 -- (268) 5860.60% --

53,065 18,354 -- 71,419Total GS-Fac Svcs 71,419 --


Direct Identify (14,664)2,80402 5,310 -- (19,974) (14,664)0.37% --




65000 Treasurer


1,136 220 -- 1,356Total Treasurer 1,356 --

404,409 (4,213) 568 280,848 280,848CPU: 54500 Total (119,916)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement54560: Public Works-Laguna Sanitation Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



14,013 2,695 -- 16,709Total Str Dep 16,709 --




5,580 (1,324) -- 4,256Total Cnty Exec 4,256 --


Legal Services (227)4,25602 5,757 -- (5,984) (227)0.09% --

5,757 (5,984) -- (227)Total Cnty Counsel (227) --


Direct Identify 47824202 278 -- 201 4780.18% --




Customer Support 2611,767,23406 262 -- (1) 2610.34% --


Internal Audit-Direct (399)-308 (3) -- (395) (399)0.00% --

Payroll 4,5781610 3,878 -- 700 4,5780.35% --

26,366 1,941 187 28,494Total Aud-Cont 28,494 --



Mail Courier 5,2572303 4,269 -- 987 5,2571.10% --

Procurement 11,44117207 13,807 -- (2,366) 11,4412.47% --




Real Property 1092205 54 -- 54 1090.01% --

Bldg Landscape 1,44258907 721 -- 721 1,4420.50% --

12,169 5,819 -- 17,989Total GS-Fac Svcs 17,989 --


Direct Identify 2,00653002 1,003 -- 1,003 2,0060.07% --




65000 Treasurer



98,088 5,467 187 103,286 103,286CPU: 54560 Total (456)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement55000: Housing and Community Development Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



1,031 14 -- 1,045Total Eq Dep -- --


Structure Depreciation 6731,64202 1,642 -- (969) -- 0.04% --

1,642 (969) -- 673Total Str Dep -- --


Fiscal Mgmt Direct (2,182)41804 660 -- (2,842) -- 0.09% --


3,932 (2,251) -- 1,682Total Cnty Exec -- --


Legal Services 192,64696,11302 130,027 -- 62,619 -- 2.00% --



Direct Identify 7,9456,67302 7,662 -- 284 -- 4.95% --







Payroll 4,0051110 2,769 -- 1,235 -- 0.25% --

25,872 6,825 73 32,770Total Aud-Cont -- --



Mail Courier (86)803 1,452 -- (1,537) -- 0.37% --

Procurement (10,032)4807 3,853 -- (13,885) -- 0.69% --

5,425 (15,383) -- (9,958)Total GS-Purchasing -- --



Real Property 10,5715,47705 13,288 -- (2,717) -- 1.31% --

Bldg Landscape 30421707 266 -- 38 -- 0.19% --

30,106 6,306 -- 36,412Total GS-Fac Svcs -- --


Direct Identify (58,426)1902 35 -- (58,462) -- 0.00% --


Employee University 8,3927710 6,361 -- 2,672 -- 1.05% (641)

12,453 (53,926) -- (42,114)Total Human Resources -- (641)

65000 Treasurer



210,647 3,287 73 213,366 -- CPU: 55000 Total (641)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement55200: HCD - Affordable Housing Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Direct Identify 1,68073202 840 -- 840 1,6800.54% --

Financial Accounting 4,19170705 2,867 281,295 4,1910.12% --

Single Audit 573351,17609 286 -- 286 5730.34% --

3,994 2,422 28 6,443Total Aud-Cont 6,443 --


Procurement (1,906)607 482 -- (2,388) (1,906)0.09% --

482 (2,388) -- (1,906)Total GS-Purchasing (1,906) --

4,475 34 28 4,537 4,537CPU: 55200 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement55300: HCD - Home Program Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Legal Services (40,901)24502 331 -- (41,233) (40,902)0.01% --

331 (41,233) -- (40,901)Total Cnty Counsel (40,902) --


Financial Accounting 1,08523805 965 20100 1,0850.04% --

Single Audit 494303,07009 247 -- 247 4940.29% --

1,212 347 20 1,579Total Aud-Cont 1,579 --


Procurement 963607 482 -- 482 9630.09% --




15,328 6,998 -- 13,996Total GS-Fac Svcs 13,996(8,330)

17,353 (33,407) 20 (24,363) (24,363)CPU: 55300 Total (8,330)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement55400: HCD - Orcutt CFD Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



685 359 9 1,054Total Aud-Cont 1,054 --


Procurement (261)07 -- (261) (261)


685 98 9 793 793CPU: 55400 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement55460: IVRDA - Housing Successor Agency Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



600 75 5 680Total Aud-Cont 680 --


Procurement (522)07 -- (522) (522)


600 (447) 5 158 158CPU: 55460 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement55600: HCD-Community Development Block Grant Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct (16,249)3,19404 5,036 -- (21,285) (16,249)0.65% --

5,036 (21,285) -- (16,249)Total Cnty Exec (16,249) --


Legal Services (54,811)1,30002 1,759 -- (56,569) (54,811)0.03% --




Single Audit 2,7261,672,16109 1,363 -- 1,363 2,7261.61% --

3,521 1,418 34 4,973Total Aud-Cont 4,973 --


Procurement 1,2254507 3,612 -- (2,387) 1,2250.65% --


13,928 (78,823) 34 (64,861) (64,861)CPU: 55600 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement55700: HCD - Municipal Energy Finance Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



3,041 3,041 -- 6,083Total Str Dep 6,083 --



Fiscal Mgmt CountyWide 1,440489,38305 1,274 -- 166 1,4400.10% --

1,670 (165) -- 1,506Total Cnty Exec 1,506 --


Legal Services (15,448)4,26702 5,772 -- (15,573) (15,448)0.09% (5,647)



Direct Identify (5,306)02 -- (5,306) (5,306)





Single Audit 12073,76009 60 -- 60 1200.07% --

Payroll 1,707510 1,145 -- 562 1,7070.10% --

7,947 (2,826) 43 5,163Total Aud-Cont 5,163 --


Procurement 4,8633307 2,649 -- 2,214 4,8630.47% --




Bldg Landscape 1405707 70 -- 70 1400.05% --

8,991 8,991 -- 17,982Total GS-Fac Svcs 17,982 --



2,505 910 -- 3,415Total Human Resources 3,415 --

65000 Treasurer



32,671 (3,348) 43 23,719 23,719CPU: 55700 Total (5,647)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement57000: Community Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



1,220 1,220 -- 2,439Total Eq Dep -- --



34,564 12,267 -- 46,831Total Str Dep -- --



Fiscal Mgmt CountyWide (212)324,42905 845 -- (1,057) -- 0.06% --

121,710 30,172 -- 151,882Total Cnty Exec -- --


Direct Identify 3,7591,61802 1,857 -- 1,901 -- 1.20% --

Financial Reporting 274324,42903 894 -- (620) -- 0.06% --


Financial Accounting 84316505 669 8166 -- 0.03% --



Payroll 728310 748 -- (20) -- 0.07% --

4,565 1,178 8 5,751Total Aud-Cont -- --



Procurement 963607 482 -- 482 -- 0.09% --

522 522 -- 1,044Total GS-Purchasing -- --



Bldg Landscape 7,2222,94807 3,611 -- 3,611 -- 2.52% --

97,555 76,910 -- 174,464Total GS-Fac Svcs -- --



Employee University 1,8151410 1,164 -- 651 -- 0.19% --

2,800 189 -- 2,989Total Human Resources -- --

65000 Treasurer


47 (23) -- 24Total Treasurer -- --

262,982 122,433 8 385,424 -- CPU: 57000 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement61000: Auditor-Controller Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 8,3079,02502 9,025 -- (718) -- 0.78% --


16,933 2,896 -- 19,829Total Eq Dep -- --



37,300 10,381 -- 47,681Total Str Dep -- --




23,644 (6,037) -- 17,608Total Cnty Exec -- --


Legal Services 120,34655,81202 75,506 -- 44,840 -- 1.16% --




Mail Courier 6,4713003 5,580 -- 891 -- 1.47% --

Procurement 2,1462907 2,264 -- (118) -- 0.42% --




Real Property (620)05 -- (620) --

Bldg Landscape 32683107 1,018 -- (692) -- 0.71% --

113,858 44,140 -- 157,998Total GS-Fac Svcs -- --


Direct Identify 9,9996,89202 13,039 -- (3,040) -- 0.90% --




65000 Treasurer

Deferred Compensation 1,0492607 960 -- 88 -- 1.27% --

960 88 -- 1,049Total Treasurer -- --

349,550 103,709 -- 448,690 -- CPU: 61000 Total (4,569)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement62000: Clerk-Recorder-Assessor Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation -- 02 125,895(125,895) --

Computer & Soft. Depreciation -- 04 30,523(30,523) --

(156,419) 156,418 (1)Total Eq Dep --


Structure Depreciation 102 177,058(177,057) --

(177,057) 177,058 1Total Str Dep --


Fiscal Mgmt Direct -- 04 9,436(9,436) --

Fiscal Mgmt CountyWide -- 05 29,408(29,408) --

(38,844) 38,844 -- Total Cnty Exec --


Legal Services -- 02 52,716(52,716) --

(52,716) 52,716 -- Total Cnty Counsel --


Direct Identify -- 02 2,177(2,177) --

Financial Reporting -- 03 23,409(23,409) --

Fixed Asset Accounting -- 04 1,149(1,149) --

Financial Accounting -- 05 31,047(31,047) --

Customer Support -- 06 1,427(1,427) --

Internal Audit-Countywide -- 07 8,570(8,570) --

Internal Audit-Direct -- 08 16,031(16,031) --

Payroll -- 10 21,530(21,530) --

(105,341) 105,340 (1)Total Aud-Cont --


Surplus Property -- 02 2,804(2,804) --

Mail Courier -- 03 17,781(17,781) --

Procurement -- 07 3,565(3,565) --

(24,150) 24,150 -- Total GS-Purchasing --


Building Maintenance 102 279,792(279,791) --

Real Property -- 05 1,664(1,664) --

Bldg Landscape -- 07 2,976(2,976) --

(284,431) 284,432 1Total GS-Fac Svcs --


Direct Identify -- 02 44,167(44,167) --

Human Resources-Countywide -- 03 58,864(58,864) --

Employee University -- 10 16,799(16,799) --

(119,830) 119,830 -- Total Human Resources --

65000 Treasurer

Deferred Compensation -- 07 1,656(1,656) --

(1,656) 1,656 -- Total Treasurer --

(960,444) 960,444 -- -- CPU: 62000 Total


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement62100: Clerk Recorder Assessor-Admin Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation (945)02 (945) -- --

Computer & Soft. Depreciation (20,656)04 (20,656) -- --

-- (21,601) (21,601)Total Eq Dep --


Fiscal Mgmt Direct (577)12104 191 (958)191 -- 0.02% --

Fiscal Mgmt CountyWide 961758,10105 1,974 (2,987)1,974 -- 0.15% --

2,164 2,164 (3,945) 384Total Cnty Exec -- --


Legal Services 29,43713,07102 17,683 (5,930)17,683 -- 0.27% --

17,683 17,683 (5,930) 29,437Total Cnty Counsel -- --


Direct Identify (221)02 (221) -- --

Financial Reporting 1,799758,10103 2,088 (2,377)2,088 -- 0.15% --

Fixed Asset Accounting (17)504 50 (117)50 -- 0.15% --

Financial Accounting 16,0512,34905 9,527 (3,003)9,527 -- 0.40% --

Customer Support 80758,10106 112 (145)112 -- 0.14% --

Internal Audit-Countywide 711758,10107 791 (870)791 -- 0.15% --

Internal Audit-Direct (1,628)08 (1,628) -- --

Payroll 60510 1,123 (2,187)1,123 -- 0.10% --

13,692 13,692 (10,548) 16,835Total Aud-Cont -- --


Surplus Property 116502 201 (285)201 -- 0.25% --

Mail Courier 6,7322303 4,269 (1,806)4,269 -- 1.10% --

Procurement 762707 562 (362)562 -- 0.10% --

5,032 5,032 (2,453) 7,610Total GS-Purchasing -- --



Real Property (1,664)05 (1,664) -- --

7,715 7,715 (1,664) 13,766Total GS-Fac Svcs -- --


Direct Identify (4,022)12202 232 (4,486)232 -- 0.02% --

Human Resources-Countywide (1,064)503 2,457 (5,978)2,457 -- 0.10% --

Employee University 3,3903610 2,993 (1,706)2,548 -- 0.49% (445)

5,682 5,237 (12,170) (1,695)Total Human Resources -- (445)

65000 Treasurer

Deferred Compensation (50)207 59 (168)59 -- 0.08% --

59 59 (168) (50)Total Treasurer -- --

52,027 51,582 (58,479) 44,686 -- CPU: 62100 Total (445)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement62200: CRA-Elections Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 59,99540,40302 40,403 (20,812)40,403 -- 3.49% --


52,990 52,990 (20,812) 85,168Total Eq Dep -- --


Structure Depreciation 166,677106,39702 106,397 (46,117)106,397 -- 2.32% --

106,397 106,397 (46,117) 166,677Total Str Dep -- --


Fiscal Mgmt Direct (536)23304 368 (1,271)368 -- 0.05% --

Fiscal Mgmt CountyWide 3,6551,462,87705 3,809 (3,962)3,809 -- 0.29% --

4,176 4,176 (5,233) 3,120Total Cnty Exec -- --


Legal Services 160,39067,56802 91,410 (22,430)91,410 -- 1.41% --

91,410 91,410 (22,430) 160,390Total Cnty Counsel -- --



Financial Reporting 4,9051,462,87703 4,029 (3,154)4,029 -- 0.29% --

Fixed Asset Accounting 5073304 331 (155)331 -- 1.02% --


Customer Support 2421,462,87706 217 (192)217 -- 0.28% --

Internal Audit-Countywide 1,8961,462,87707 1,526 (1,155)1,526 -- 0.29% --

Internal Audit-Direct 8,4455,16708 5,303 (2,160)5,303 -- 3.12% --

Single Audit 1911,79409 10 -- 10 -- 0.01% --

Payroll 8,1812210 5,541 (2,901)5,541 -- 0.49% --

23,206 23,206 (14,116) 32,296Total Aud-Cont -- --


Surplus Property 1,8692802 1,123 (378)1,123 -- 1.40% --

Mail Courier 7,4712603 4,933 (2,396)4,933 -- 1.27% --

Procurement 3,5342507 2,007 (480)2,007 -- 0.36% --



Building Maintenance 98,02660,20902 97,281 (96,537)97,281 -- 1.22% --

Bldg Landscape 1,21758507 716 (216)716 -- 0.50% --

97,998 97,998 (96,753) 99,242Total GS-Fac Svcs -- --


Direct Identify (5,056)23602 448 (5,951)448 -- 0.03% --

Human Resources-Countywide 16,3082203 12,120 (7,932)12,120 -- 0.49% --


15,228 15,191 (16,147) 14,234Total Human Resources -- (38)

65000 Treasurer

Deferred Compensation 203607 213 (223)213 -- 0.28% --

213 213 (223) 203Total Treasurer -- --

399,682 399,644 (225,085) 574,203 -- CPU: 62200 Total (38)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement62300: CRA-Recorder Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 2177,62002 7,620 (15,022)7,620 -- 0.66% --

Computer & Soft. Depreciation 1,6291,35304 1,353 (1,077)1,353 -- 0.39% --

8,973 8,973 (16,099) 1,846Total Eq Dep -- --



92,995 92,995 (87,490) 98,501Total Str Dep -- --


Fiscal Mgmt Direct (650)27204 428 (1,507)428 -- 0.06% --


4,865 4,865 (6,203) 3,527Total Cnty Exec -- --


Legal Services (23,137)11702 158 (23,454)158 -- 0.00% --

158 158 (23,454) (23,137)Total Cnty Counsel -- --




Fixed Asset Accounting 3792804 281 (183)281 -- 0.87% --


Customer Support 2771,704,07406 253 (228)253 -- 0.32% --


Internal Audit-Direct (2,491)3408 35 (2,560)35 -- 0.02% --

Payroll 6,9552110 5,196 (3,438)5,196 -- 0.46% --

17,337 17,337 (16,758) 17,917Total Aud-Cont -- --


Surplus Property 1,7192702 1,083 (448)1,083 -- 1.35% --

Mail Courier 16,2495003 9,544 (2,839)9,544 -- 2.46% --

Procurement 2,4811907 1,525 (569)1,525 -- 0.27% --




Bldg Landscape 95749407 605 (252)605 -- 0.42% --

81,539 81,539 (64,878) 98,200Total GS-Fac Svcs -- --


Direct Identify (6,009)27502 521 (7,052)521 -- 0.04% --




65000 Treasurer

Deferred Compensation 260707 262 (264)262 -- 0.35% --

262 262 (264) 260Total Treasurer -- --

233,994 233,589 (238,135) 229,044 -- CPU: 62300 Total (405)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement62400: CRA-Assessor Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation 8,5616,66602 6,666 (4,770)6,666 -- 0.58% --

Computer & Soft. Depreciation 51,03429,91204 29,912 (8,790)29,912 -- 8.59% --

36,577 36,577 (13,560) 59,595Total Eq Dep -- --



81,547 81,547 (43,451) 119,642Total Str Dep -- --


Fiscal Mgmt Direct (2,070)1,15104 1,815 (5,700)1,815 -- 0.24% --


20,616 20,616 (23,463) 17,769Total Cnty Exec -- --


Legal Services 26,0719,96902 13,487 (902)13,487 -- 0.21% --

13,487 13,487 (902) 26,071Total Cnty Counsel -- --


Direct Identify (1,315)02 (1,315) -- --


Fixed Asset Accounting (152)2704 271 (694)271 -- 0.84% --

Financial Accounting (11,131)93305 3,784 (18,699)3,784 -- 0.16% --

Customer Support 1,2797,221,16206 1,070 (862)1,070 -- 1.38% --


Internal Audit-Direct (9,683)08 (9,683) -- --

Payroll 17,8786210 15,441 (13,004)15,441 -- 1.38% --

47,986 47,986 (63,574) 32,399Total Aud-Cont -- --


Surplus Property 3932602 1,043 (1,693)1,043 -- 1.30% --

Mail Courier 7013003 5,721 (10,740)5,721 -- 1.47% --

Procurement 6,9975707 4,576 (2,154)4,576 -- 0.82% --




Bldg Landscape 1,8731,78807 2,190 (2,508)2,190 -- 1.53% --

183,544 183,544 (121,137) 245,950Total GS-Fac Svcs -- --


Direct Identify (22,259)1,16702 2,209 (26,678)2,209 -- 0.15% --




65000 Treasurer

Deferred Compensation 1,5603407 1,281 (1,001)1,281 -- 1.69% --

1,281 1,281 (1,001) 1,560Total Treasurer -- --

440,216 439,619 (354,055) 525,183 -- CPU: 62400 Total (598)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63100: General Services-Admin Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation (2,766)02 49(2,815) --

Computer & Soft. Depreciation (1,450)04 -- (1,450) --

(4,265) 49 (4,217)Total Eq Dep --



13,894 3,420 -- 17,314Total Str Dep -- --




6,577 (2,453) -- 4,124Total Cnty Exec -- --


Legal Services 71,21244,04102 59,581 -- 11,631 -- 0.92% --



Direct Identify 87098002 1,126 -- (255) -- 0.73% --

Financial Reporting 5,0371,476,66103 4,067 -- 970 -- 0.29% --


Financial Accounting 1,45045505 1,845 25(420) -- 0.08% --




Payroll 2,5941010 2,358 -- 236 -- 0.21% --

11,503 981 25 12,510Total Aud-Cont -- --



Mail Courier 2,8171503 2,903 -- (86) -- 0.75% --

Procurement (1,070)207 161 -- (1,231) -- 0.03% --




Real Property 741505 37 -- 37 -- 0.00% --

Bldg Landscape 7724907 305 -- (228) -- 0.21% --

41,999 9,430 -- 51,428Total GS-Fac Svcs -- --


Direct Identify 82,24828,35802 53,709 -- 28,539 -- 3.71% --


Employee University 21,89417510 14,509 -- 8,129 -- 2.39% (745)

73,374 36,025 -- 108,654Total Human Resources -- (745)

65000 Treasurer


167 (36) -- 131Total Treasurer -- --

210,720 53,166 74 263,215 -- CPU: 63100 Total (745)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63200: General Services-Purchasing Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



3,743 737 -- 4,480Total Eq Dep -- --



7,416 2,225 -- 9,642Total Str Dep -- --


Fiscal Mgmt Direct 14787404 1,378 -- (1,231) -- 0.18% --

Fiscal Mgmt CountyWide 1,902744,75505 1,939 -- (37) -- 0.15% --

3,317 (1,269) -- 2,049Total Cnty Exec -- --


Legal Services 21,0017,88102 10,662 -- 10,339 -- 0.16% --



Direct Identify 43449402 568 -- (134) -- 0.37% --



Financial Accounting 68223605 957 14(289) -- 0.04% --




Payroll 2,246810 1,916 -- 330 -- 0.17% --

6,453 559 14 7,026Total Aud-Cont -- --



Bldg Landscape 4313907 171 -- (128) -- 0.12% --

21,858 8,614 -- 30,472Total GS-Fac Svcs -- --



4,186 (147) -- 4,039Total Human Resources -- --

65000 Treasurer



57,785 21,064 14 78,863 -- CPU: 63200 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63300: General Services-Facilities Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Equipment Depreciation (26,628)02 108(26,736) --

Computer & Soft. Depreciation (2,526)5,59004 5,590 -- (8,116) -- 1.60% --

5,590 (34,852) 108 (29,154)Total Eq Dep -- --



207,937 39,202 -- 247,139Total Str Dep -- --




19,574 (7,528) -- 12,046Total Cnty Exec -- --


Legal Services (35,403)29,10002 39,367 -- (74,771) -- 0.61% --

39,367 (74,771) -- (35,403)Total Cnty Counsel -- --


Direct Identify 2,5562,91802 3,350 -- (794) -- 2.17% --







Payroll 15,8314910 12,176 -- 3,655 -- 1.08% --

83,767 13,637 595 97,999Total Aud-Cont -- --



Mail Courier 24,24110403 19,752 -- 4,489 -- 5.09% --

Procurement 73,20167807 54,426 -- 18,775 -- 9.74% --



Direct Identify 2,69071102 1,345 -- 1,345 -- 0.09% --




65000 Treasurer


693 (69) -- 625Total Treasurer -- --

459,410 (38,031) 703 422,082 -- CPU: 63300 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63410: CEO - Medical Malpractice Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Legal Services (86,375)17,85602 24,157 -- (82,198) (86,375)0.37% (28,334)




608 450 12 1,070Total Aud-Cont 1,070 --

24,765 (81,748) 12 (85,305) (85,305)CPU: 63410 Total (28,334)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63420: CEO - Workers' Compensation Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



5,225 1,568 -- 6,793Total Str Dep 6,793 --


Fiscal Mgmt Direct (76,292)17,17904 27,085 -- (34,806) (76,292)3.51% (68,571)

Fiscal Mgmt CountyWide 923416,75705 1,085 -- (162) 9230.08% --

28,170 (34,969) -- (75,369)Total Cnty Exec (75,369)(68,571)


Legal Services (112,920)263,11702 355,958 -- (114,063) (112,920)5.47% (354,815)



Direct Identify (231)02 -- (231) (231)





Payroll 1,420510 1,187 -- 233 1,4200.11% --

10,672 (794) 134 10,011Total Aud-Cont 10,011 --


Mail Courier 1,409803 1,452 -- (43) 1,4090.37% --

Procurement 803507 401 -- 401 8030.07% --




Bldg Landscape 309807 120 -- (90) 300.08% --

15,446 6,084 -- 21,530Total GS-Fac Svcs 21,530 --



2,597 (13) -- 2,584Total Human Resources 2,584 --

65000 Treasurer


37 (35) -- 2Total Treasurer 2 --

419,959 (141,864) 134 (145,158) (145,158)CPU: 63420 Total (423,386)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63430: CEO - County Liability Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015




20,233 (4,844) -- (36,040)Total Cnty Exec (36,040)(51,429)


Legal Services (134,714)1,265,69002 1,712,292 -- (194,816) (134,714)26.33% (1,652,190)

1,712,292 (194,816) -- (134,714)Total Cnty Counsel (134,714)(1,652,190)



Financial Accounting 2,71271205 2,888 49(225) 2,7120.12% --



Payroll 904310 744 -- 160 9040.07% --

5,368 241 49 5,658Total Aud-Cont 5,658 --


Procurement 950707 562 -- 388 9500.10% --






65000 Treasurer



1,743,398 (197,110) 49 (157,726) (157,726)CPU: 63430 Total (1,704,064)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63500: General Services-Communications Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 5,5755,16302 5,163 -- 413 5,5750.11% --

5,163 413 -- 5,575Total Str Dep 5,575 --




4,787 (4,045) -- (558)Total Cnty Exec (558)(1,300)


Direct Identify 48771402 819 -- (333) 4870.53% --






Payroll 2,573910 2,161 -- 412 2,5730.19% --

17,689 1,306 158 19,153Total Aud-Cont 19,153 --


Mail Courier 5,6822603 4,933 -- 749 5,6821.27% --

Procurement 12,81810807 8,670 -- 4,148 12,8181.55% --




Real Property 81616805 408 -- 408 8160.04% --

Bldg Landscape (91)1507 18 -- (110) (91)0.01% --

23,198 (6,184) -- 17,014Total GS-Fac Svcs 17,014 --


Direct Identify 4,6641,23102 2,332 -- 2,332 4,6640.16% --




65000 Treasurer



73,827 558 158 72,943 72,943CPU: 63500 Total (1,600)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63600: General Services-Vehicle Operations Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 4,6294,65702 4,657 -- (28) 4,6290.10% --

4,657 (28) -- 4,629Total Str Dep 4,629 --




8,833 (3,530) -- 5,303Total Cnty Exec 5,303 --


Direct Identify 5631,31702 1,512 -- (949) 5630.98% --






Payroll 6,3002010 4,993 -- 1,307 6,3000.44% --

28,904 2,431 216 31,551Total Aud-Cont 31,551 --


Mail Courier 5,6822603 4,933 -- 749 5,6821.27% --

Procurement 13,04614307 11,479 -- 1,567 13,0462.05% --




Bldg Landscape 4,0061,89207 2,318 -- 1,688 4,0061.62% --

129,386 61,639 -- 191,025Total GS-Fac Svcs 191,025 --


Direct Identify 71218802 356 -- 356 7120.02% --


Employee University (455)10 -- (455) (455)


65000 Treasurer



199,833 63,584 216 263,633 263,633CPU: 63600 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63700: General Services-Information Tech Services Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



45,971 9,794 -- 55,765Total Str Dep 55,765 --




15,954 (6,523) -- 9,431Total Cnty Exec 9,431 --


Legal Services 75327802 377 -- 377 7530.01% --

377 377 -- 753Total Cnty Counsel 753 --


Direct Identify 1,7362,37802 2,731 -- (995) 1,7361.77% --






Payroll 7,1742310 5,800 -- 1,374 7,1740.52% --

30,107 4,368 103 34,578Total Aud-Cont 34,578 --


Mail Courier 8,0743803 7,172 -- 902 8,0741.85% --

Procurement 8,4708207 6,582 -- 1,887 8,4701.18% --




Bldg Landscape 27770007 857 -- (580) 2770.60% --

104,443 42,563 -- 147,007Total GS-Fac Svcs 147,007 --


Direct Identify 8,0192,11702 4,010 -- 4,010 8,0190.28% --


Employee University 1,6864410 3,617 -- 195 1,6860.60% (2,126)


65000 Treasurer


283 (26) -- 256Total Treasurer 256 --

231,201 58,131 103 287,309 287,309CPU: 63700 Total (2,126)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement63800: General Services-Utilities Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Fiscal Mgmt CountyWide 841235,54005 613 -- 228 8410.05% --

1,049 154 -- 1,204Total Cnty Exec 1,204 --


Direct Identify (6,075)15602 180 -- (6,255) (6,075)0.12% --

Financial Reporting 991235,54003 649 -- 342 9910.05% --




Internal Audit-Direct 4,5402,21208 2,270 -- 2,270 4,5401.33% --

Payroll 706210 450 -- 256 7060.04% --

9,163 (2,757) 77 6,483Total Aud-Cont 6,483 --


Procurement 1,6462007 1,605 -- 40 1,6460.29% --



Building Maintenance (2,650)02 -- (2,650) (2,650)

(2,650) -- (2,650)Total GS-Fac Svcs (2,650)


Human Resources-Countywide 1,439203 985 -- 454 1,4390.04% --

Employee University (588)10 -- (588) (588)

985 (134) -- 851Total Human Resources 851 --

65000 Treasurer



12,871 (5,314) 77 7,633 7,633CPU: 63800 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement64000: Human Resources Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015




133,478 121,540 -- 255,017Total Eq Dep -- --


Structure Depreciation 25,64327,41502 27,415 -- (1,773) -- 0.60% --

27,415 (1,773) -- 25,643Total Str Dep -- --




23,367 11,829 -- 35,196Total Cnty Exec -- --


Legal Services 50,06434,53702 46,724 -- 3,340 -- 0.72% --



Direct Identify 35,45216,60502 19,064 -- 16,387 -- 12.33% --






Payroll 7,2982510 6,263 -- 1,035 -- 0.56% --

43,547 20,070 62 63,679Total Aud-Cont -- --



Mail Courier 1432603 4,933 -- (4,790) -- 1.27% --

Procurement 3,1255907 4,736 -- (1,611) -- 0.85% --




Real Property 10,2162,10505 5,108 -- 5,108 -- 0.50% --

Bldg Landscape 1,0851,95607 2,396 -- (1,311) -- 1.67% --

200,295 137,191 -- 337,486Total GS-Fac Svcs -- --

65000 Treasurer



485,678 285,932 62 771,672 -- CPU: 64000 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement64332: Human Resources-Unemployment SI Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



264 173 1 438Total Aud-Cont 438 --


Unemployment Self Ins 2,81910009 2,124 -- 696 2,819100.00% --


2,387 869 1 3,257 3,257CPU: 64332 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement64333: Human Resources-Medical & Dental SI Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



795 (16) 10 789Total Aud-Cont 789 --


Procurement 542507 401 -- 141 5420.07% --


1,196 124 10 1,331 1,331CPU: 64333 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement65000: Treasurer Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015




5,045 (2,049) -- 2,996Total Eq Dep -- --



47,929 21,579 -- 69,508Total Str Dep -- --




16,603 (5,077) -- 11,526Total Cnty Exec -- --


Legal Services 267,053209,42502 283,322 -- 77,116 -- 4.36% (93,385)

283,322 77,116 -- 267,053Total Cnty Counsel -- (93,385)


Direct Identify 9323,39102 3,893 -- (2,961) -- 2.52% --






Internal Audit-Direct 23,53421,96308 22,538 -- 8,496 -- 13.25% (7,500)

Payroll 12,3284110 10,089 -- 2,239 -- 0.90% --

69,114 9,149 246 71,009Total Aud-Cont -- (7,500)



Mail Courier 6,6653003 5,721 -- 945 -- 1.47% --

Procurement 6,1885107 4,094 -- 2,094 -- 0.73% --




Real Property 16,9823,50805 8,512 -- 8,470 -- 0.84% --

Bldg Landscape 8821,05107 1,288 -- (406) -- 0.90% --

110,556 37,283 -- 147,839Total GS-Fac Svcs -- --


Direct Identify (7,119)63602 1,205 -- (8,324) -- 0.08% --



37,076 (2,947) -- 32,938Total Human Resources -- (1,190)

580,382 138,162 246 616,716 -- CPU: 65000 Total (102,075)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement80100: Law Library Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



62,306 43,200 -- 105,506Total Str Dep -- --




4,141 (1,226) 72 2,986Total Aud-Cont -- --


Mail Courier (3,282)03 -- (3,282) --

(3,282) -- (3,282)Total GS-Purchasing --



Real Property 3,91380605 1,957 -- 1,957 -- 0.19% --

Bldg Landscape 783207 39 -- 39 -- 0.03% --

45,284 (38,508) -- 6,776Total GS-Fac Svcs -- --

111,730 185 72 111,987 -- CPU: 80100 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement81000: SBC Retirement Fund Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Legal Services 2976,09202 8,241 -- (1,788) 2970.13% (6,156)

8,241 (1,788) -- 297Total Cnty Counsel 297(6,156)


Direct Identify 87868502 787 -- 92 8780.51% --



Payroll 5,6241910 4,824 -- 800 5,6240.43% --

22,447 (1,024) 235 21,659Total Aud-Cont 21,659 --


Mail Courier 5,6822603 4,933 -- 749 5,6821.27% --

Procurement 468407 321 -- 147 4680.06% --



Direct Identify 16,4084,45502 8,437 -- 7,971 16,4080.58% --

Employee University 4,8336410 5,321 -- 147 4,8330.88% (635)


65000 Treasurer


401 (13) -- 388Total Treasurer 388 --

50,101 6,190 235 49,735 49,735CPU: 81000 Total (6,791)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement81100: SBC OPEB Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



4,323 (905) 66 3,484Total Aud-Cont 3,484 --

4,323 (905) 66 3,484 3,484CPU: 81100 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement81500: Santa Barbara LAFCO Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 17717202 172 -- 5 1770.00% --

172 5 -- 177Total Str Dep 177 --



68,967 (11,639) -- (23,836)Total Cnty Exec (23,836)(81,163)


Legal Services (5,602)28,33802 38,338 -- (8,019) (5,602)0.59% (35,921)



Direct Identify 1,5112,01002 2,307 -- (796) 1,5111.49% --

Financial Accounting 67126205 1,063 14(405) 6710.04% --

Customer Support 318,18706 3 -- -- 30.00% --

3,373 (1,201) 14 2,185Total Aud-Cont 2,185 --


Building Maintenance 2,6901,07102 1,731 -- 959 2,6900.02% --

Bldg Landscape 192307 28 -- (8) 190.02% --

1,759 950 -- 2,709Total GS-Fac Svcs 2,709 --


Direct Identify (92)02 -- (92) (92)

(92) -- (92)Total Human Resources (92)

112,608 (19,996) 14 (24,458) (24,459)CPU: 81500 Total (117,085)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83210: Santa Maria Public Airport District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



146 146 2 294Total Aud-Cont -- --

146 146 2 294 -- CPU: 83210 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83260: Carpinteria Cemetery District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting (3,951)1,08105 4,384 (4,423)236 -- 0.19% (4,148)

Customer Support (32)06 -- (32) --


5,039 (11,477) (4,423) (15,009)Total Aud-Cont -- (4,148)

5,039 (11,477) (4,423) (15,009) -- CPU: 83260 Total (4,148)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83270: Goleta Cemetery District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Legal Services 2,04675602 1,023 -- 1,023 -- 0.02% --



Direct Identify 66380302 922 -- (259) -- 0.60% --

Financial Accounting 7911,61305 6,542 912,013 -- 0.28% (7,855)


7,529 1,761 91 1,525Total Aud-Cont -- (7,855)

8,551 2,783 91 3,571 -- CPU: 83270 Total (7,855)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83280: Guadalupe Cemetery District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Direct Identify (75)61402 705 -- (780) -- 0.46% --

Financial Accounting (9,293)1,27005 5,151 (4,713)(2,290) -- 0.22% (7,441)


Internal Audit-Direct (10,990)08 -- (10,990) --

5,856 (14,066) (4,713) (20,364)Total Aud-Cont -- (7,441)

5,856 (14,066) (4,713) (20,364) -- CPU: 83280 Total (7,441)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83290: Lompoc Cemetery District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



(997) -- (997)Total Aud-Cont --

(997) -- (997) -- CPU: 83290 Total


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83300: Los Alamos Cemetery District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015




393 346 12 751Total Aud-Cont -- --

393 346 12 751 -- CPU: 83300 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83310: Oak Hill Cemetery District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting 1,37316805 681 10681 -- 0.03% --

681 681 10 1,373Total Aud-Cont -- --

681 681 10 1,373 -- CPU: 83310 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83320: Santa Maria Cemetery District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Direct Identify (1,160)02 -- (1,160) --

Financial Accounting (6,543)2805 114 (6,770)114 -- 0.00% --


114 (1,156) (6,770) (7,813)Total Aud-Cont -- --

114 (1,156) (6,770) (7,813) -- CPU: 83320 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83465: Casmalia Community Services District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



150 (15,374) -- (15,223)Total Aud-Cont -- --

150 (15,374) -- (15,223) -- CPU: 83465 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83516: Los Alamos Community Services District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting 971205 49 -- 49 -- 0.00% --

49 49 -- 97Total Aud-Cont -- --

49 49 -- 97 -- CPU: 83516 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83546: Mission Hills Community Services District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



122 122 1 244Total Aud-Cont -- --

122 122 1 244 -- CPU: 83546 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83566: Santa Ynez Community Services District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



114 114 1 228Total Aud-Cont -- --

114 114 1 228 -- CPU: 83566 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83630: Carpinteria-Summerland Fire Prot District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Direct Identify 94239502 453 -- 489 -- 0.29% --

Financial Accounting 6,4713,88905 15,773 2504,295 -- 0.67% (13,847)



17,249 4,848 250 8,500Total Aud-Cont -- (13,847)

17,249 4,848 250 8,500 -- CPU: 83630 Total (13,847)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83650: Montecito Fire Protection District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Financial Accounting (14,413)3,35405 13,603 (12,435)(989) -- 0.58% (14,592)

Customer Support (1,502)06 -- (1,502) --


13,603 (45,431) (12,435) (58,855)Total Aud-Cont -- (14,592)

13,603 (45,431) (12,435) (58,855) -- CPU: 83650 Total (14,592)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83750: Lompoc Health Care District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



260 260 2 521Total Aud-Cont -- --

260 260 2 521 -- CPU: 83750 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement83817: Embarcadero Muni Improvement District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



81 81 1 163Total Aud-Cont -- --

81 81 1 163 -- CPU: 83817 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement84090: SB Metropolitan Transit District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



146 146 2 294Total Aud-Cont -- --

146 146 2 294 -- CPU: 84090 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement84160: Mosquito & Vector Mgt District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



Financial Accounting (2,381)1,19305 4,839 73(1,495) -- 0.20% (5,797)



4,939 (1,812) 73 (2,597)Total Aud-Cont -- (5,797)

4,939 (1,812) 73 (2,597) -- CPU: 84160 Total (5,797)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement84400: Cuyama Valley Recreation & Park District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Direct Identify (341)1,12102 1,287 -- (1,628) -- 0.83% --

Financial Accounting (4,392)82805 3,358 42(1,434) -- 0.14% (6,358)



4,660 (22,500) 42 (24,156)Total Aud-Cont -- (6,358)

4,660 (22,500) 42 (24,156) -- CPU: 84400 Total (6,358)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement84500: Cachuma Resource Conservation District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Direct Identify -- 02 1,525(1,525) --

Customer Support -- 06 60(60) --

(1,585) 1,585 -- Total Aud-Cont --

(1,585) 1,585 -- -- CPU: 84500 Total


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement84560: Carpinteria Sanitary District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



114 114 1 228Total Aud-Cont -- --

114 114 1 228 -- CPU: 84560 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement84640: Goleta Sanitary District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



170 170 2 343Total Aud-Cont -- --

170 170 2 343 -- CPU: 84640 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement85100: Isla Vista Recreation and Park District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015




15,574 (633) 221 15,162Total Aud-Cont 15,162 --

15,574 (633) 221 15,162 15,162CPU: 85100 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement85200: Montecito Sanitary District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



260 260 3 522Total Aud-Cont -- --

260 260 3 522 -- CPU: 85200 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement85215: Summerland Sanitary District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting (5,166)1,15905 4,701 (4,513)(326) -- 0.20% (5,027)


4,701 (408) (4,513) (5,248)Total Aud-Cont -- (5,027)

4,701 (408) (4,513) (5,248) -- CPU: 85215 Total (5,027)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement85506: Goleta Water District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Internal Audit-Direct 58,32761,01308 62,610 -- 15,717 -- 36.81% (20,000)

62,610 15,717 -- 58,327Total Aud-Cont -- (20,000)

62,610 15,717 -- 58,327 -- CPU: 85506 Total (20,000)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement85600: Montecito Water District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



65 65 1 131Total Aud-Cont -- --

65 65 1 131 -- CPU: 85600 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement85700: Santa Maria Vly Water Con District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Direct Identify -- 02 99(99) --

Customer Support -- 06 4(4) --

(103) 103 -- Total Aud-Cont --

(103) 103 -- -- CPU: 85700 Total


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement85800: Santa Ynez River Water Con District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



187 187 3 376Total Aud-Cont -- --

187 187 3 376 -- CPU: 85800 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement85810: Santa Ynez River Water Con Dist, ID No.1 Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting 16205 8 -- 8 -- 0.00% --

8 8 -- 16Total Aud-Cont -- --

8 8 -- 16 -- CPU: 85810 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement86100: SB County Association of Governments Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct 1,83604 -- 1,836 1,836

1,836 -- 1,836Total Cnty Exec 1,836


Legal Services 14,94553,80702 72,794 -- 607 14,9451.12% (58,455)

72,794 607 -- 14,945Total Cnty Counsel 14,945(58,455)




15,631 (2,844) 241 13,028Total Aud-Cont 13,028 --


Mail Courier 5,6822603 4,933 -- 749 5,6821.27% --



Building Maintenance (786)13802 224 -- (1,010) (786)0.00% --

Bldg Landscape 16707 8 -- 8 160.01% --

232 (1,002) -- (770)Total GS-Fac Svcs (770) --

93,590 (653) 241 34,722 34,722CPU: 86100 Total (58,455)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement87100: Air Pollution Control District Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct 304 -- 3 3

3 -- 3Total Cnty Exec 3


Legal Services (16,124)117,85002 159,433 -- (21,545) (16,124)2.45% (154,012)





15,094 (3,166) 228 12,156Total Aud-Cont 12,156 --


Mail Courier 5,6822603 4,933 -- 749 5,6821.27% --

Procurement 7,1385807 4,656 -- 2,482 7,1380.83% --



Building Maintenance (1,834)32302 522 -- (2,356) (1,834)0.01% --

Bldg Landscape 371507 19 -- 19 370.01% --

541 (2,338) -- (1,797)Total GS-Fac Svcs (1,797) --


Employee University (1,037)10 -- (1,037) (1,037)

(1,037) -- (1,037)Total Human Resources (1,037)

184,658 (24,852) 228 6,022 6,022CPU: 87100 Total (154,012)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement90901: 994 Prop 10 Tobacco Tax Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Fiscal Mgmt Direct (854)17,39004 27,418 -- (3,152) (854)3.55% (25,120)


31,707 (3,426) -- 3,161Total Cnty Exec 3,161(25,120)


Legal Services (6,006)13,11902 17,748 -- (6,038) (6,006)0.27% (17,715)



Direct Identify 1,6565,27602 6,057 -- (4,402) 1,6563.92% --






Single Audit 869533,02909 435 -- 435 8690.51% --

Payroll 4,6241510 3,689 -- 935 4,6240.33% --

25,916 (1,665) 125 24,376Total Aud-Cont 24,376 --



Mail Courier 5,0102803 5,275 -- (264) 5,0101.36% --

Procurement 7,9217107 5,699 -- 2,221 7,9211.02% --



Direct Identify 15,0784,83302 9,154 -- 5,924 15,0780.63% --


Employee University (2,787)3910 3,243 -- (5,805) (2,787)0.53% (225)

20,466 657 -- 20,899Total Human Resources 20,899(225)

65000 Treasurer


263 (14) -- 249Total Treasurer 249 --

107,235 (8,531) 125 55,768 55,768CPU: 90901 Total (43,061)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement98000: North County Jail Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



7,014 (5,033) -- 1,981Total Cnty Exec 1,981 --


Legal Services 267,43299,12702 134,104 -- 133,328 267,4322.06% --



Direct Identify (10,596)14,73502 16,918 -- (27,514) (10,596)10.94% --


18,114 (26,698) 26 (8,558)Total Aud-Cont (8,558) --


Procurement 4,9373407 2,729 -- 2,208 4,9370.49% --



Real Property 6,7551,39205 3,377 -- 3,377 6,7550.33% --


668,616 157,379 -- 356,029Total GS-Fac Svcs 356,029(469,966)

830,577 261,184 26 621,821 621,821CPU: 98000 Total (469,966)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement99000: Department 990 Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Structure Depreciation 13,97713,98602 13,986 -- (9) -- 0.30% --

13,986 (9) -- 13,977Total Str Dep -- --


Fiscal Mgmt Direct (594)04 -- (594) --

Fiscal Mgmt CountyWide 2027,21405 71 -- (51) -- 0.01% --

71 (645) -- (574)Total Cnty Exec -- --



Financial Reporting 5327,21403 75 -- (22) -- 0.01% --


Financial Accounting 2,28944205 1,793 18479 -- 0.08% --




Payroll (194)10 -- (194) --

1,960 (19,252) 18 (17,273)Total Aud-Cont -- --


Procurement 1,184907 722 -- 462 -- 0.13% --

722 462 -- 1,184Total GS-Purchasing -- --



Real Property 35,3337,32405 17,769 -- 17,564 -- 1.75% --

Bldg Landscape 1,16974007 907 -- 263 -- 0.63% --

34,550 22,421 -- 56,971Total GS-Fac Svcs -- --


Direct Identify (1,787)02 -- (1,787) --

Human Resources-Countywide (532)03 -- (532) --

(2,319) -- (2,319)Total Human Resources --

51,290 658 18 51,966 -- CPU: 99000 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement99200: Debt Service Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



649 46 8 703Total Aud-Cont -- --

649 46 8 703 -- CPU: 99200 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement99520: Parks Capital Outlay Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting 1,96042305 1,716 24220 -- 0.07% --

Single Audit 1,460895,25509 730 -- 730 -- 0.86% --

2,445 950 24 3,420Total Aud-Cont -- --


Procurement 6,8117607 6,101 -- 710 -- 1.09% --



Special Projects 5,8792,35806 5,923 -- 2,940 -- 0.57% (2,983)

5,923 2,940 -- 5,879Total GS-Fac Svcs -- (2,983)

14,469 4,600 24 16,110 -- CPU: 99520 Total (2,983)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement99630: Captial Outlay Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Legal Services 13,7207,26502 9,829 -- 3,891 -- 0.15% --




Financial Accounting (1,027)99005 4,015 68(5,110) -- 0.17% --

4,015 (5,310) 68 (1,227)Total Aud-Cont -- --



Procurement (8,360)6607 5,298 -- (13,658) -- 0.95% --

5,298 (14,145) -- (8,847)Total GS-Purchasing -- --


Special Projects 244,477119,51806 300,188 -- 122,239 -- 28.98% (177,950)

300,188 122,239 -- 244,477Total GS-Fac Svcs -- (177,950)

319,331 106,674 68 248,123 -- CPU: 99630 Total (177,950)


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement99631: COP Capital Outlay Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015


Financial Accounting 18111205 454 11(284) -- 0.02% --

454 (284) 11 181Total Aud-Cont -- --

454 (284) 11 181 -- CPU: 99631 Total --


Cost Center

FunctionRoll-

forward

Adjust-

ment

Proposed


User Supplement99999: Other Allocation Detail



Allocation

14-15

Direct Billed

11/25/2015



(21,193) -- (21,193)Total Eq Dep --



Casa Nueva Rental Rate 171,27120,11805 194,878 -- (23,607) -- 71.17% --

538,190 128,940 -- 667,130Total Str Dep -- --


Legal Services 8,0457,74602 10,480 -- (2,364) -- 0.16% (70)

10,480 (2,364) -- 8,045Total Cnty Counsel -- (70)


Direct Identify (84,037)17,42602 20,007 -- (104,044) -- 12.94% --

Fixed Asset Accounting (2,569)4804 481 -- (3,050) -- 1.49% --

Financial Accounting 292,69186,32905 350,134 5,356(62,799) -- 14.81% --


Single Audit 1,257770,92909 629 -- 629 -- 0.74% --

371,320 (340,483) 5,356 36,194Total Aud-Cont -- --


Surplus Property (8,293)402 160 -- (8,454) -- 0.20% --

Mail Courier 39,91020303 38,460 -- 1,449 -- 9.91% --

Procurement 4,4824207 3,372 -- 1,111 -- 0.60% --




Real Property (155,571)284,10005 689,283 -- 42,515 -- 67.99% (887,369)

Special Projects (379,286)3,32606 8,353 -- (387,128) -- 0.81% (511)

Bldg Landscape 31,45113,97307 17,116 -- 14,336 -- 11.94% --

1,524,330 (286,405) -- 350,045Total GS-Fac Svcs -- (887,880)



(131,903) -- (131,903)Total Human Resources --

2,486,313 (659,302) 5,356 944,416 -- CPU: 99999 Total (887,950)

36,668,233 3,228,399 16,807 33,602,215 11,244,481Report Grand Total (6,311,225)


Allocation Detail by Cost Plan Unit

DESCRIPTION: There is one schedule for each Cost Plan Unit (CPU), which summarizes all of that CPU’s allocations. The schedule quantifies the allocation basis units and ratio, the current year allocated costs, direct bills, roll-forwards, adjustments, and budget amounts.

Note: Although the roll-forward and the adjustments are calculated at the functional allocation level, they are bottom-line costs.

Note: A Cost Plan Unit (CPU) is a unique department/fund (and sometimes program) combination that receives allocations in the Cost Plan, generally referred to as a “grantee.”

Document Type Code & DescriptionUnits

User Supplement


FundCPU

A/C Financial Accounting Detail (61000 function 05)

11/25/2015

11000 Board of Supervisors

32 Deposit Journal Entry0001 6

33 Journal Entry0001 1,026

36 Single Payment Claim0001 580

39 Multiple Invoice Claim0001 23

41 Travel Reimbursement Claim0001 64

46 Estimate Change0001 134

1,936

103 Re-Allocated Units*

11000 Total



33 Journal Entry0001 727




45 Labor Adjustment0001 3


47 Revenue Accrual0001 22

48 Expenditure Accrual0001 1

3,130


12000 Total









1,439


13000 Total

- B1 -

* Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.


User Supplement


FundCPU


11/25/2015

21100 District Attorney



34 Warrant Cancellation0001 10

36 Single Payment Claim0001 1,333






31 Deposit Ticket0935 34




40 Multiple Vendor Claim0935 92












3,637


21100 Total

- B2 -



User Supplement


FundCPU


11/25/2015

21300 Child Support Services














2,124


21300 Total

22100 Probation Services





39 Multiple Invoice Claim0001 1,192








9,078


22100 Total

- B3 -



User Supplement


FundCPU


11/25/2015

22200 Probation Institutions











3,444


22200 Total

23000 Public Defender











1,733


23000 Total

25001 Grand Jury






1,005


25001 Total

- B4 -



User Supplement


FundCPU


11/25/2015

25002 Court 0069 Services













2,749


25002 Total

31100 Fire Department













32 Deposit Journal Entry2280 1,980










10,644


31100 Total

- B5 -



User Supplement


FundCPU


11/25/2015

32100 Sheriff-Law Enforcement








45 Labor Adjustment0001 4,935


















22,749

1,135 Re-Allocated Units*

32100 Total

- B6 -



User Supplement


FundCPU


11/25/2015

32200 Sheriff-Custody












10,432


32200 Total

32230 Inmate Welfare








1,261


32230 Total

- B7 -



User Supplement


FundCPU


11/25/2015

41100 Public Health Department

















38,349


41100 Total

41212 Public Health Dept-EMS










1,830


41212 Total

- B8 -



User Supplement


FundCPU


11/25/2015

41400 CEO-Human Services














1,002


41400 Total

41500 Public Health Dept-EHS

















2,363


41500 Total

- B9 -



User Supplement


FundCPU


11/25/2015

41540 Public Health Dept-AS













31 Deposit Ticket0920 1,304







13,131


41540 Total

41600 Public Health Dept-HM










1,687


41600 Total

- B10 -



User Supplement


FundCPU


11/25/2015

41814 PHD-Tobacco Settlement









44 Electronic Fund Claim0046 4




235


41814 Total

- B11 -



User Supplement


FundCPU


11/25/2015

43000 Alcohol, Drug & Mental Health Services

























17,949


43000 Total

- B12 -



User Supplement


FundCPU


11/25/2015

43100 ADMHS-Mental Health Services Act

















46 Estimate Change0048 2,593



31,325


43100 Total

43200 ADMHS-Alcohol and Drug Programs
















4,067


43200 Total

- B13 -



User Supplement


FundCPU


11/25/2015

44000 Social Services
























33,168


44000 Total

44001 IHSS Public Authority







490


44001 Total

- B14 -



User Supplement


FundCPU


11/25/2015

51000 Agricultural Commissioner









1,238


51000 Total

52100 Parks















24,081


52100 Total

52371 Providence Landing CFD






490


52371 Total

- B15 -



User Supplement


FundCPU


11/25/2015

53100 Planning & Development

























63,155


53100 Total

53460 RDA Isla Vista Successor Agency







226


53460 Total

- B16 -



User Supplement


FundCPU


11/25/2015

53500 P&D-Energy Division























1,429


53500 Total

53600 P&D-Building & Safety













19,455


53600 Total

- B17 -



User Supplement


FundCPU


11/25/2015

53641 P&D-Petroleum





675


53641 Total

53642 P&D-Fish And Game





119


53642 Total

53643 P&D-Fisheries Enhancement




42


53643 Total

53644 P&D-Local Fisherman Contignecy



15


53644 Total

53645 P&D-Coast Resource Enhancement





64


53645 Total

- B18 -



User Supplement


FundCPU


11/25/2015

54100 Public Works-Admin








1,512


54100 Total

- B19 -



User Supplement


FundCPU


11/25/2015

54210 Public Works-Roads
































56,489


54210 Total

- B20 -



User Supplement


FundCPU


11/25/2015

54221 General Services-Airports





91


54221 Total

54300 Public Works-Surveyor











1,564


54300 Total

- B21 -



User Supplement


FundCPU


11/25/2015

54410 Public Works-Flood Control











































- B22 -



User Supplement


FundCPU


11/25/2015














13,498


54410 Total

54471 Public Works-Water Agency









867


54471 Total

- B23 -



User Supplement


FundCPU


11/25/2015

54478 Public Works-Project Cleanwater












484


54478 Total

54500 Public Works-Solid Waste








46 Estimate Change1930 2,310



9,731


54500 Total

- B24 -



User Supplement


FundCPU


11/25/2015

54560 Public Works-Laguna Sanitation













3,095


54560 Total

55000 Housing and Community Development










1,186


55000 Total

55200 HCD - Affordable Housing








707


55200 Total

- B25 -



User Supplement


FundCPU


11/25/2015

55300 HCD - Home Program








238


55300 Total

55400 HCD - Orcutt CFD





169


55400 Total

55460 IVRDA Housing Successor Agency




148


55460 Total

55600 HCD-Community Development Block Grant









532


55600 Total

- B26 -



User Supplement


FundCPU


11/25/2015

55700 HCD-Municipal Energy Finance














1,186


55700 Total

57000 Community Services






165


57000 Total

- B27 -



User Supplement


FundCPU


11/25/2015

62100 Clerk Recroder Assessor - Admin













2,349


62100 Total

62200 CRA-Elections











1,541


62200 Total

- B28 -



User Supplement


FundCPU


11/25/2015

62300 CRA-Clerk Recorder










1,258


62300 Total

62400 CRA-Assessor










933


62400 Total

63100 General Services-Admin







455


63100 Total

- B29 -



User Supplement


FundCPU


11/25/2015







236


63200 Total




















12,520


63300 Total

63410 CEO - Medical Malpractice





150


63410 Total

- B30 -



User Supplement


FundCPU


11/25/2015

63420 CEO - Workers' Compensation







1,933


63420 Total

63430 CEO - County Liability









712


63430 Total

63500 General Services-Communications Services








2,580


63500 Total

- B31 -



User Supplement


FundCPU


11/25/2015

63600 General Services-Vehicle Operations










3,591


63600 Total

63700 General Services-Information Tech Services









1,831


63700 Total

63800 General Services-Utilities










1,315


63800 Total

- B32 -



User Supplement


FundCPU


11/25/2015









1,024


64000 Total

64332 Human Resources-Unemployment SI




65


64332 Total

64333 Human Resources-Dental SI






196


64333 Total

- B33 -



User Supplement


FundCPU


11/25/2015

65000 Treasurer






















3,171


65000 Total

80100 Law Library










1,013


80100 Total

- B34 -



User Supplement


FundCPU


11/25/2015

81000 SBC Retirement Fund















4,058


81000 Total

81100 SBC Other Post Employment Benefits





1,066


81100 Total

81500 Santa Barbara LAFCO





262


81500 Total

83210 Santa Maria Public Airport District


36


83210 Total

- B35 -



User Supplement


FundCPU


11/25/2015

83260 Carpinteria Cemetery District









1,081


83260 Total

83270 Goleta Cemetery Distirct








1,613


83270 Total

83280 Guadalupe Cemetery District











1,270


83280 Total

- B36 -



User Supplement


FundCPU


11/25/2015

83300 Los Alamos Cemetery District








97


83300 Total

83310 Oak Hill Cemetery District





168


83310 Total

83320 Santa Maria Cemetery District


28


83320 Total

83516 Los Alamos Community Services District


12


83516 Total

- B37 -



User Supplement


FundCPU


11/25/2015

83546 Mission Hills Community Services District
















30


83546 Total

83566 Santa Ynez Community Services District


28


83566 Total

- B38 -



User Supplement


FundCPU


11/25/2015

83630 Carpinteria-Summerland Fire Prot District




















3,889


83630 Total

83650 Montecito Fire Protection District















3,354


83650 Total

- B39 -



User Supplement


FundCPU


11/25/2015

83750 Lompoc Health Care District


64


83750 Total

83817 Embarcadero Municipal Improvement District



20


83817 Total

84090 SB Metropolitan Transit District


36


84090 Total

84160 Mosquito & Vector Mgt District








1,193


84160 Total

84400 Cuyama Valley Recreation & Park District







828


84400 Total

- B40 -



User Supplement


FundCPU


11/25/2015

84560 Carpinteria Sanitary District


28


84560 Total

84640 Goleta Sanitary District


42


84640 Total

85100 Isla Vista Recreation and Park District


















3,803


85100 Total

85200 Montecito Sanitary District




64


85200 Total

- B41 -



User Supplement


FundCPU


11/25/2015

85215 Summerland Sanitary District






1,159


85215 Total

85600 Montecito Water District


16


85600 Total

85800 Santa Ynez River Water Con District


46


85800 Total

85810 Santa Ynez River Water Con Dist., ID No. 1


2


85810 Total

- B42 -



User Supplement


FundCPU


11/25/2015

86100 SB County Association of Governments

























3,754


86100 Total

- B43 -



User Supplement


FundCPU


11/25/2015

87100 Air Pollution Control District













3,520


87100 Total

90901 994 Prop 10 Tobacco Tax












2,267


90901 Total

- B44 -



User Supplement


FundCPU


11/25/2015

98000 North County Jail












295


98000 Total

99000 Department 990








442


99000 Total

99200 Debt Service







160


99200 Total

- B45 -



User Supplement


FundCPU


11/25/2015

99520 Parks Capital Outlay







423


99520 Total

99630 Capital Outlay








990


99630 Total

99631 COP Capital Outlay




112


99631 Total

Report Grand Total 496,737

- B46 -


County Counsel Detail

(Cost Center 13000 function 02)

DESCRIPTION: County Counsel costs are allocated based on dollars in FIN coded directly to a Cost Plan Unit (i.e., POPAA that denotes a specific department/fund). Typically, these directly coded costs are salaries and benefits.

CPU Program Activity Units

User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs

County Counsel Detail (13000 function 02)11/25/2015


811C Administration 1000

13,584BOSC Advisory 2000

32,865C Advisory 2000

33,592FRAC Advisory 2000

1,873LITG Litigation 3000

82,72511000 Board of Supervisors Total: 111,914 --111,914


2,084C Administration 1000

25,927AO Advisory 2000


2,631OES Advisory 2000

376OES Litigation 3000

75,33712000 County Executive Total: 99,383 --99,383



588PERS Advisory 2000

4,654C Litigation 3000

375LITG Litigation 3000

5,855PERB Litigation 3000

39,55221100 District Attorney Total: 53,509 --53,509


214C Advisory 2000


1,10821300 Child Support Services Total: 1,498 --1,498



4,561CCPC Advisory 2000

1,583JJC Advisory 2000

6,314PERS Advisory 2000


8,809CSC Litigation 3000

60,34222100 Probation Services Total: 81,633 --81,633




11,85623000 Public Defender Total: 16,039 --16,039

- C1 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs


25001 Grand Jury


1,57825001 Grand Jury Total: 2,134 --2,134

25002 Court 0069 Services

15C Advisory 2000

15,547BAIL Litigation 3000

15,56225002 Court 0069 Services Total: 21,052 --21,052


186 Advisory 2000



27,23331100 Fire Department Total: 36,842 --36,842



29EMPL Advisory 2000

48,135JAIL Advisory 2000


22,499PIT Advisory 2000


591CSC Litigation 3000

384DD Litigation 3000

1,203EMPL Litigation 3000


614ROBB Litigation 3000

173,06532100 Sheriff-Law Enforcement Total: 234,131 --234,131


10,159JAIL Advisory 2000

317JAIL Litigation 3000

10,47632200 Sheriff-Custody Total: 14,173 --14,173






1,726TRL Litigation 3000

68,46941100 Public Health Department Total: 92,628 --92,628


1,904EMS Advisory 2000

1,90441212 Public Health Dept-EMS Total: 2,576 --2,576

- C2 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs


41400 CEO-Human Services


50C004 Advisory 2000

9,70341400 CEO-Human Services Total: 13,127 --13,127




16,46141500 Public Health Dept-EHS Total: 22,270 --22,270





34,91741540 Public Health Dept-AS Total: 47,238 --47,238

41600 Public Health Dept-HM

4,683HAZ Advisory 2000

4,68341600 Public Health Dept-HM Total: 6,335 --6,335


221MENH Administration 1000


337EMPL Advisory 2000

104,348MENH Advisory 2000

33,567MHAU Advisory 2000




44LPS Litigation 3000

54,352MENH Litigation 3000

12,253MHAU Litigation 3000

7,889PERB Litigation 3000

263,72943000 Alcohol, Drug & Mental Health Services Total: 6,875(349,911)356,786

- C3 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs




50,731JUV Advisory 2000


329 Litigation 3000


6,305JA Litigation 3000

443,412JUV Litigation 3000


142PROB Litigation 3000

533,44644000 Social Services Total: 14,330(707,343)721,673

44001 IHSS Public Authority

559IHSS Advisory 2000

55944001 IHSS Public Authority Total: 756 --756




6,24351000 Agricultural Commissioner Total: 8,446 --8,446

52100 Parks




41,10452100 Parks Total: 54,142(1,465)55,607

- C4 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs



4251052 Advisory 2000

1,1351184 Advisory 2000

6111192 Advisory 2000

1921196 Advisory 2000

19,2241228 Advisory 2000

7,0581232 Advisory 2000

18,8561252 Advisory 2000

3,6971272 Advisory 2000

6,9241284 Advisory 2000

2331288 Advisory 2000

2,4581296 Advisory 2000

2371300 Advisory 2000

7,8031304 Advisory 2000

171312 Advisory 2000

6981316 Advisory 2000

1,3201324 Advisory 2000

1891328 Advisory 2000

1151344 Advisory 2000

10,0461352 Advisory 2000

4761360 Advisory 2000

2,7861364 Advisory 2000

3,2991388 Advisory 2000

6141392 Advisory 2000

19,3381400 Advisory 2000

16,980AGPR Advisory 2000

2,530BOAR Advisory 2000


31,593CDP Advisory 2000

1,274CEQA Advisory 2000

266CGG Advisory 2000

4,122CMPL Advisory 2000

1,264FANE Advisory 2000

4,014FRAC Advisory 2000

9,294GHG Advisory 2000

2,664GPA Advisory 2000

45,373IND Advisory 2000

7,786KROS Advisory 2000

806LEGL Advisory 2000

927MOSB Advisory 2000

688MUT Advisory 2000

6,055ORDA Advisory 2000


32,201PLAN Advisory 2000

1,097ZOCE Advisory 2000

- C5 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs


861052 Litigation 3000





1,9911272 Litigation 3000





14,2691416 Litigation 3000


10,659APEB Litigation 3000

143BEDF Litigation 3000

567BOAR Litigation 3000

59BULL Litigation 3000

98C Litigation 3000

1,626CEQA Litigation 3000

817CHAS Litigation 3000

3,593GRAS Litigation 3000

520IND Litigation 3000


4,251MABR Litigation 3000

26,746MOSB Litigation 3000

105NACO Litigation 3000

3,229PARA Litigation 3000

1,444PAST Litigation 3000

(134)PHE Litigation 3000

2,231PLAN Litigation 3000

2,371STV Litigation 3000

14,398ZOCE Litigation 3000

473,26653100 Planning & Development Total: 554,770(85,490)640,260

53460 RDA Isla Vista Successor Agency



824PTTF Litigation 3000

7,63553460 RDA Isla Vista Successor Agency Total: 6,152(4,178)10,329


1,460CPN Advisory 2000

13,893CSA Advisory 2000

820CSM Advisory 2000

7,211SDR Advisory 2000

23,38453500 P&D-Energy Division Total: (21,718)(53,353)31,636

- C6 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs



404C Advisory 2000

1,952GHG Advisory 2000

2,35653600 P&D-Building & Safety Total: 3,188 --3,188

53641 P&D-Petroleum

398GREK Litigation 3000

39853641 P&D-Petroleum Total: 538 --538

53642 P&D-Fish And Game

738FNGC Advisory 2000

73853642 P&D-Fish And Game Total: 998 --998





1,305PRRA Litigation 3000

328SURV Litigation 3000

50,19654100 Public Works-Admin Total: 67,908 --67,908


118,128COND Administration 1000

97COND Advisory 2000

1,295ROAD Advisory 2000

30,773ROAD Litigation 3000

150,29354210 Public Works-Roads Total: 203,324 --203,324

54221 General Services-Airports

343C Litigation 3000

34354221 General Services-Airports Total: 464 --464


16,351SURV Advisory 2000

16,35154300 Public Works-Surveyor Total: 22,120 --22,120



730ROSE Litigation 3000

40,79654410 Public Works-Flood Control Total: 55,191 --55,191




9,88154471 Public Works-Water Agency Total: 13,367 --13,367

- C7 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs



997BAG Advisory 2000


71,040CT Advisory 2000

2,050TAJI Advisory 2000

92,41254500 Public Works-Solid Waste Total: 6,419(118,601)125,019




4,25654560 Public Works-Laguna Sanitation Total: 5,757 --5,757


121 Advisory 2000

92,794AH Advisory 2000



536AH Litigation 3000

1,154PAST Litigation 3000

96,11355000 Housing and Community Development Total: 130,027 --130,027

55300 HCD - Home Program

245HP Advisory 2000

24555300 HCD - Home Program Total: 331 --331

55600 HCD-Community Development Block Grant

1,300CDBG Advisory 2000

1,30055600 HCD-Community Development Block Grant 1,759 --1,759


4,267EMP Advisory 2000

4,26755700 HCD-Municipal Energy Finance Total: 125(5,647)5,772


5,185AUD Advisory 2000




55,81261000 Auditor-Controller Total: 75,506 --75,506


578C Advisory 2000



13,07162100 Clerk Recroder Assessor - Admin Total: 17,683 --17,683

- C8 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs


62200 CRA-Elections

47,256ELEC Advisory 2000

20,312REC Advisory 2000

67,56862200 CRA-Elections Total: 91,410 --91,410



11762300 CRA-Clerk Recorder Total: 158 --158

62400 CRA-Assessor

9,194BANK Administration 1000

775VAFB Litigation 3000

9,96962400 CRA-Assessor Total: 13,487 --13,487



873LEGL Advisory 2000



44,04163100 General Services-Admin Total: 59,581 --59,581



433AM1C Litigation 3000


232GREK Litigation 3000

7,88163200 General Services-Purchasing Total: 10,662 --10,662


61C Advisory 2000

148CAP Advisory 2000


15,574REAL Advisory 2000


5,426CAP Litigation 3000

7,545REAL Litigation 3000

29,10063300 General Services-Facilities Services Total: 39,367 --39,367

- C9 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs


63410 CEO - Medical Malpractice

2,529M001 Litigation 3000

(67)MA43 Litigation 3000

7,158MA47 Litigation 3000





2,273MB04 Litigation 3000

17,85663410 CEO - Medical Malpractice Total: (4,178)(28,334)24,157

- C10 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs



105WC01 Advisory 2000

3,215WC02 Advisory 2000

529WTRN Advisory 2000

86C Litigation 3000

1,931SB73 Litigation 3000

629W350 Litigation 3000


10,864W592 Litigation 3000





































- C11 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs











4,908WA01 Litigation 3000


268WA04 Litigation 3000


































- C12 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs




5,506WADM Litigation 3000

31,627WC01 Litigation 3000

7,112WC02 Litigation 3000

263,11763420 CEO - Workers' Compensation Total: 1,143(354,815)355,958

- C13 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs


63430 CEO - County Liability

6,903D001 Advisory 2000

29,677L001 Advisory 2000

(4)LEGL Advisory 2000

235 Litigation 3000


8,010D001 Litigation 3000

106,279L001 Litigation 3000

179L567 Litigation 3000









(41)L995 Litigation 3000

1,305LA15 Litigation 3000

937LA24 Litigation 3000











(951)LA56 Litigation 3000














(41)LA79 Litigation 3000

- C14 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs





















52,136LADM Litigation 3000

563LAN Litigation 3000

7,175LB01 Litigation 3000



147LB05 Litigation 3000









997LTRN Litigation 3000

113RDAB Litigation 3000

1,265,69063430 CEO - County Liability Total: 60,102(1,652,190)1,712,292


278C Advisory 2000

27863700 General Services-Information Tech Services 377 --377

- C15 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs




1,220CIV Advisory 2000

6,765CSC Advisory 2000

17,792EMPL Advisory 2000

137EU Advisory 2000


34,53764000 Human Resources Total: 46,724 --46,724

65000 Treasurer

7,018C Administration 1000


6,635GUAR Advisory 2000


211RETB Advisory 2000

24,647ADMN Litigation 3000

17,655CON Litigation 3000

57,316CONS Litigation 3000

31,262CUTB Litigation 3000


19,540LPS Litigation 3000

153PROB Litigation 3000

209,42565000 Treasurer Total: 189,937(93,385)283,322

81000 SBC Retirement Fund

6,020RETB Advisory 2000

71RETO Advisory 2000

6,09281000 SBC Retirement Fund Total: 2,085(6,156)8,241


27,918LAFC Advisory 2000

420LAFC Litigation 3000

28,33881500 Santa Barbara LAFCO Total: 2,417(35,921)38,338

83270 Goleta Cemetery Distirct

756C Advisory 2000

75683270 Goleta Cemetery Distirct Total: 1,023 --1,023

- C16 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs



10,322H101 Advisory 2000

31,473SBCA Advisory 2000

5,931SBCL Advisory 2000

278ADVO Litigation 3000

4,124SBCA Litigation 3000

1,679SBCL Litigation 3000

53,80786100 SB County Association of Governments Total: 14,338(58,455)72,794


62,943APES Advisory 2000

2,893APFX Advisory 2000

268APGC Advisory 2000

984APGE Advisory 2000

13,988APNC Advisory 2000


1,995ECDC Advisory 2000

6,023ECDP Advisory 2000

672ITG Advisory 2000


117,85087100 Air Pollution Control District Total: 5,421(154,012)159,433

90901 994 Prop 10 Tobacco Tax

13,119PROP Advisory 2000

13,11990901 994 Prop 10 Tobacco Tax Total: 33(17,715)17,748

98000 North County Jail

99,127NBCJ Advisory 2000

99,12798000 North County Jail Total: 134,104 --134,104

99630 Capital Outlay

445C Advisory 2000


7,26599630 Capital Outlay Total: 9,829 --9,829

99999 Other


7,74699999 Other Total: 10,410(70)10,480

- C17 -


User Supplement


Total Net

Allocated

Direct

Billed

Allocated

Costs


Units: 4,806,844

Direct Billed:

Allocated Costs:

Net Allocated:

County Counsel Totals:

$2,773,372

($3,727,042)

$6,500,413

- C18 -

Building Maintenance Detail

(Cost Center 63300 function 02)

DESCRIPTION: General Services – Facilities’ costs for building maintenance are collected by building project codes and allocated by building to each CPU/occupant based on their occupancy percentage of each building. There is a complete list of building occupancy information available on General Services' website: http://gscares.co.santa-barbara.ca.us/reports/bldgreports.aspx

Note: Occupancy by building ratios are also the basis for the Building Landscape Maintenance allocation from the Parks Department.

Note: Occupancy by building ratios are also the basis for the Structure Use Allowance allocation.

User Supplement


Building

ID Project Code & DescriptionFunctionCPU ID % of

Project

FIN Costs

by Project

Occupancy

%Allocated

Costs

Building Maintenance Detail (63300 functions 02)

11/25/2015


02 Building Maintenance

11000 ASP799 PROJ DEVELOPMENT/FORM 100.00% 2,261 2,261

11000 T02002 Betteravia Center, Bldg D. 100.00% 6,575 6,575

F01005 SCE Settlement 100.00% (7,492) 11.35% (851)

F01005 F01000 SB Downtown Grounds 38.88% 228 11.35% 10

F01005 F01000 SB Downtown Grounds 63.98% 13,673 11.35% 993

F01005 F01005 Administration Building 100.00% 470,907 11.35% 53,468

N02001 N02000 Santa Ynez Area Grounds 74.97% 49,155 5.86% 2,159

N02001 N02001 SYV Office Building 100.00% 116,727 5.86% 6,840

N02005 N02000 Santa Ynez Area Grounds 1.48% 49,155 18.46% 134

N02005 N02005 SYV Complex Restroom 100.00% 17,779 18.46% 3,282

P05001 Labor & SS from 02 to 01 100.00% (48,319) 3.60% (1,739)

P05001 P05000 Lompoc Vmb Grounds 86.24% 362 3.60% 11

P05001 P05001 Lompoc Vmb 100.00% 49,903 3.60% 1,796

T02002 T02000 Betteravia Center Grounds 10.90% 179,437 38.51% 7,534

T02002 T02000 Betteravia Center Grounds 10.97% 22,879 38.51% 966

T02002 T02002 Betteravia Center, Bldg D. 100.00% 81,492 38.51% 31,384

1,004,722 114,825



12000 F01005 Administration Building 100.00% 140 140

F01005 SCE Settlement 100.00% (7,492) 9.38% (703)




J05020 J05020 EOC (Emergency Ops Center) 100.00% 29,536 91.62% 27,060




T02005 Direct Bill to DSS 100.00% (135,284) 0.14% (192)



T02005 T02005 Betteravia Bldg C, DSS 100.00% 161,035 0.14% 229

1,018,867 73,480



13000 F01005 Administration Building 100.00% 9,237 9,237

F01005 SCE Settlement 100.00% (7,492) 10.71% (802)




T03302 T03302 SM Juvenile Court Building 100.00% 35,541 1.27% 450

- D1 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

522,094 60,271



21100 ASP799 PROJ DEVELOPMENT/FORM 100.00% 70 70

21100 T04004 SM Court Courthouse Bldg D 100.00% 43 43

21100 T04007 SM Court Sup Crt/Da Bldg C 100.00% 6,345 6,345


F01006 F01006 DA Office Building 100.00% 106,458 100.00% 106,458

P03001 Misc Revenue 100.00% (3,200) 20.39% (652)

P03001 P03000 Lompoc County Offices Grounds 100.00% 279 20.39% 57

P03001 P03001 Lompoc 'Old' Court 100.00% 45,599 20.39% 9,296

T03302 T03302 SM Juvenile Court Building 100.00% 35,541 14.75% 5,241

T04004 T04004 SM Court Courthouse Bldg D 100.00% 41,711 69.81% 29,119

T04004 T04005 SM Court Superior Crt Bldg B 100.00% 99 69.81% 69

T04008 Labor & SS from 02 to 01 100.00% (420) 29.38% (124)

T04008 T04008 SM Court Court Bldg G 100.00% 1,275 29.38% 375

234,027 156,336



P03003 P03003 Lompoc Admin. Bldg. 100.00% 49,025 1.78% 874

49,025 874





F01011 F01011 Probation Building 100.00% 55,050 100.00% 55,050

J01015 J01000 SB South Hollister Grounds 14.36% 1,823 100.00% 262

J01015 J01015 SB Juvenile Services/Probation 100.00% 28,087 100.00% 28,087


J01016 J01016 SB Juv Hall Villa Esperanza 100.00% 761 100.00% 761


J01021 J01021 SB JV Hall VE Classroom 100.00% 3,802 100.00% 3,802

P03001 Misc Revenue 100.00% (3,200) 30.19% (966)





T02006 T02006 Betteravia Bldg A, Probation 100.00% 89,819 100.00% 89,819

428,490 235,656

22200 Probation Institutions


F01005 SCE Settlement 100.00% (7,492) 3.80% (285)

- D2 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015





J01017 J01017 SB JVH Villa Esperanza Shed 100.00% 96 100.00% 96


J01018 J01018 SB Juvenile Hall 100.00% 69,864 100.00% 69,864


J01022 J01022 SB JV Hall VE Modular 100.00% 922 100.00% 922

L02001 L02000 Los Prietos Grounds 12.61% 68,544 100.00% 8,642

L02001 L02001 LPBC Dining Hall & Kitchen 100.00% 26,383 100.00% 26,383


L02002 L02002 LPBC Conference Room 100.00% 433 100.00% 433

L02003 L02000 Los Prietos Grounds 0.95% 68,544 100.00% 653

L02003 L02003 LPBC Kitchen Restrooms 100.00% 11,805 100.00% 11,805


L02005 L02005 LPBC Tri-Cty Boot Camp Voc B 100.00% 4,587 100.00% 4,587


L02006 L02006 LPBC Mod Office & Staff Qtrs 100.00% 674 100.00% 674


L02013 L02013 LPBC Tri-Cty Boot Camp Dorm 100.00% 5,800 100.00% 5,800


L02014 L02014 LPBC Dormitory 100.00% 19,621 100.00% 19,621


L02020 L02020 LPBC Carpentry Shop 100.00% 223 100.00% 223


L02021 L02021 LPBC Los Robles High School 100.00% 1,958 100.00% 1,958


L02024 L02024 LPBC Administration Building 100.00% 4,492 100.00% 4,492

L02024 L02034 LP Modular #1 3900 Paradise Rd 100.00% 3,336 100.00% 3,336


L02031 L02031 LPBC Reservoir 100.00% 2,439 100.00% 2,439


L02032 L02032 LPBC Reservoir Chemical Shed 100.00% 77 100.00% 77




L02036 L02036 LP Modular #3 3900 Paradise Rd 100.00% 541 100.00% 541



T03301 T03301 SM Juvenile Hall 100.00% 162,630 86.94% 141,398

T03303 T03303 SM Juvenile Hall Classroom 1 100.00% 1,900 100.00% 1,900

T03303 T03304 SM Juvenile Hall Classroom 2 100.00% 1,823 100.00% 1,823

T03305 T03305 SM JVH Processing Facility 100.00% 2,558 100.00% 2,558

T03306 T03306 SM JVH Holding Facility 100.00% 479 100.00% 479

- D3 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

1,849,596 404,779



F02002 F02002 Courthouse Annex 100.00% 38,563 91.46% 35,269

F02003 Labor & SS from 02 to 01 100.00% (12,508) 8.56% (1,071)

F02003 F02000 County Courthouse Grounds 100.00% 19,320 8.56% 1,654

F02003 F02003 County Courthouse 100.00% 197,935 8.56% 16,948

P03001 Misc Revenue 100.00% (3,200) 7.32% (234)




T04006 T04006 SM Court Pub. Defend Bldg A 100.00% 13,407 100.00% 13,407

T04008 Labor & SS from 02 to 01 100.00% (420) 37.65% (158)


335,789 75,941

25001 Grand Jury


F02002 F02002 Courthouse Annex 100.00% 38,563 8.54% 3,294

38,563 3,294



31100 ASP201 GS FACILITIES MAINTENAN 100.00% 210 210


C11001 C11000 Fire Station #11 Grounds 100.00% 778 100.00% 778

C11001 C11001 Fire Station #11 100.00% 9,759 100.00% 9,759

C12001 C12001 Fire Station #12 100.00% 3,882 100.00% 3,882


C13001 C13001 Fire Station #13 Engine House 100.00% 22,704 100.00% 22,704

C14001 C14001 Fire Station #14 100.00% 4,513 100.00% 4,513

C15001 C15001 Fire Station #15 100.00% 3,771 100.00% 3,771

C15002 C15002 Fire Station #15 Dormitory 100.00% 49 100.00% 49

C15003 C15003 Fire Station #15 Storage Shed 100.00% 25 100.00% 25


C18001 C18001 Fire Station #18 100.00% 40,785 100.00% 40,785


C18003 C18003 Fire Station #18 Gen/Stor Bldg 100.00% 44 100.00% 44

C21001 C21001 Fire Station #21 100.00% 12,175 100.00% 12,175


C22001 C22001 Fire Station #22 100.00% 108,256 100.00% 108,256

C23001 C23000 Fire Station #23 Grounds 100.00% 8,803 100.00% 8,803

C23001 C23001 Fire Station #23 Veh Garage 100.00% 17,941 100.00% 17,941

C23002 C23002 Fire Station #23 Station House 100.00% 2,425 100.00% 2,425

C24001 C24001 Fire Station #24 100.00% 26,602 100.00% 26,602

- D4 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

C24002 C24002 Fire Station #24, Garage/Stor. 100.00% 420 100.00% 420

C24004 C24004 Fire Station #24 Sto Shed 1 100.00% 161 100.00% 161

C24006 C24006 Fire Station #24 Duplex 100.00% 905 100.00% 905


C31001 C31001 Fire Station #31 100.00% 1,599 100.00% 1,599

C31004 C31004 Fire Dept. Operations Office 100.00% 2,929 100.00% 2,929


C32001 C32001 Fire Station #32 100.00% 8,530 100.00% 8,530

C32002 C32002 Fire Station #32 Storage Area 100.00% 171 100.00% 171

C41001 C41001 Fire Station #41 100.00% 2,554 100.00% 2,554

C41002 C41002 Fire Station #41 Modular Dorm 100.00% 4,777 100.00% 4,777


C51001 C51001 Fire Station #51 100.00% 30,756 100.00% 30,756

H01010 H01010 Duplex Res. #1 100.00% 1,415 100.00% 1,415

H01010 H01016 Storke Residence 1 Garage 1 100.00% 11 100.00% 11

H01011 H01000 Goleta City Grounds 13.58% 3,489 100.00% 474

H01011 H01011 Duplex Res. #2 100.00% 247 100.00% 247


J05001 J05000 North Cathedral Oaks Grounds 100.00% 64 100.00% 64

J05001 J05001 Fire Department Admin. Bldg 100.00% 38,597 100.00% 38,597

J05002 J05002 Fire Depar. Admin. Warehouse 100.00% 4,391 100.00% 4,391

J05002 J05003 Fire Dept Storage Unit #1 100.00% 132 100.00% 132

J05005 J05005 FS19 - Forest Service Bldg 100.00% 803 100.00% 803

P01010 P01010 Burton Mesa Fire/Sheriff Stn 0.00% 1,691 0.00% --

380,839 373,639




32100 J03000 Sheriff Facilities Grounds 50.00% 4,753 2,376

32100 L03023 SY Airport Hanger/Office G9 100.00% 2,556 2,556

F02004 Labor & SS from 02 to 01 100.00% (6,259) 29.65% (1,856)

F02004 F02004 Dist. Attorney's Office & Jail 100.00% 35,208 29.65% 10,439

F05003 100.00% (310) 100.00% (310)

F05003 F05003 IV Foot Patrol Substation-UCSB 100.00% 11,098 100.00% 11,098


J01002 J01002 La Morada Garage 100.00% 187 100.00% 187


J01003 J01003 La Morada Classroom 100.00% 2,733 100.00% 2,733


J01004 J01004 La Morada Tool Shed 100.00% 439 100.00% 439


J01005 J01005 Coroners Main Bldg 100.00% 4,252 100.00% 4,252


J01010 J01010 Sheriff Special Ops Office #2 100.00% 69 100.00% 69


- D5 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015


J01014 J01014 Sheriff Special Ops Stor Shed 100.00% 49 100.00% 49


J01029 J01029 SOP Storage Garage 1 100.00% 1,133 100.00% 1,133


J01030 J01030 SOP Storage Garage 2 100.00% 1,415 100.00% 1,415

J03001 J03000 Sheriff Facilities Grounds 0.19% 77 100.00% --

J03001 J03001 SHERIFF ADMIN. ARCHITEC 100.00% 75 100.00% 75


J03002 J03002 Sheriff Admin. Arch Office #2 100.00% 464 100.00% 464

J03003 J03000 Sheriff Facilities Grounds 1.89% 77 100.00% 1

J03003 J03003 Sheriff Admin. Property Bldg 100.00% 1,555 100.00% 1,555


J03009 J03009 Sheriff Admin. Car Wash Shed 100.00% 2,620 100.00% 2,620


J03034 J03034 Sheriff's Emerg. Dispatch Cntr 100.00% 10,324 100.00% 10,324

J03034 J04034 Parks Road Yard Off/Shop/Prkng 100.00% 375 100.00% 375


J03035 J03035 Sheriff Administration Bldg 100.00% 25,033 100.00% 25,033

J04001 J04000 Upper Calle Real Grounds 12.84% 2,583 100.00% 332

J04001 J04001 Sheriff's Shooting Range 100.00% 3,035 100.00% 3,035


J04002 J04002 Sheriff's Training Fclty Bldg 100.00% 2,403 100.00% 2,403




N02005 N02005 SYV Complex Restroom 100.00% 17,779 81.54% 14,496

P01010 P01010 Burton Mesa Fire/Sheriff Stn 100.00% 1,691 100.00% 1,691

P03001 Misc Revenue 100.00% (3,200) 10.56% (338)



P03003 P03003 Lompoc Admin. Bldg. 100.00% 49,025 6.78% 3,326

T03003 T03000 SM Tech Services Grounds 3.25% 36,498 100.00% 1,186

T03003 T03003 Co-Op Extension Trailer 100.00% 3,554 100.00% 3,554

T03201 T03200 SM Sheriffs SubStation Grounds 86.53% 178 100.00% 154

T03201 T03201 SM Sheriff's Sub-Station 100.00% 37,174 100.00% 37,174


T03202 T03202 SM Sheriff's Intox Trailer 100.00% 442 100.00% 442


T03210 T03210 SM Sheriff's Sp En Stor Shed 100.00% 697 100.00% 697


T03211 T03211 SM Sheriff's Modular 100.00% 112 100.00% 112



X01003 X01000 New Cuyama Grounds 16.93% 429 100.00% 73

X01003 X01003 New Cuyama Sheriff's Office 100.00% 1,002 100.00% 1,002

- D6 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

578,420 200,038



32200 J03000 Sheriff Facilities Grounds 50.00% 4,753 2,376

J03010 Labor & SS from 02 to 01 100.00% (1,616) 99.20% (1,603)


J03010 J03010 SBC Main Jail 100.00% 616,574 99.20% 611,638


J03011 J03011 SBC Main Jail Print Shop 100.00% 614 100.00% 614


J03013 J03013 SBC Main Jail Paint Lockers 100.00% 73 100.00% 73


J03014 J03014 SBC Main Jail Storage Units 100.00% 58 100.00% 58


J03015 J03015 SBC Main Jail NW Addition 100.00% 82,173 100.00% 82,173


J03016 J03016 SBC Hnr Farm Inmate Srvcs Bld 100.00% 8,912 100.00% 8,912


J03017 J03017 SBC Honor Frm Main Building 100.00% 114,712 100.00% 114,712


J03018 J03018 SBC Main Jail Classroom 100.00% 433 100.00% 433


J03020 J03020 SBC Hnr Frm Lndry Blanket Sto 100.00% 58 100.00% 58


J03021 J03021 SBC Honor Farm Laundry 100.00% 704 100.00% 704


J03022 J03022 SBC Honor Farm Classroom 100.00% 223 100.00% 223


J03023 J03023 SBC Main Jail Transp. Office 100.00% 3,129 100.00% 3,129


J03024 J03024 SBC Hnr Frm Recycle Stor Bldg 100.00% 14 100.00% 14


J03026 J03026 SBC Jail IRC Court Or Trailer 100.00% 149 100.00% 149


J03028 J03028 SBC Main Jail IRC 100.00% 46,912 100.00% 46,912


T03212 T03212 SM Sheriff Evidence Storage 100.00% 2,092 100.00% 2,092

881,298 872,731




A01004 A01004 Carpinteria Health Clinic 100.00% 2,410 100.00% 2,410

J02003 J02000 Lower Calle Real Grounds 3.42% 33,637 63.05% 725

J02003 J02003 PHD San Antonio Bldg. #1 100.00% 16,352 63.05% 10,310

- D7 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015


J02004 J02004 PHD Administration Bldg #8 100.00% 2,011 100.00% 2,011

J02014 Insurnace Proceeds 100.00% (41,580) 97.89% (40,705)

J02014 J02000 Lower Calle Real Grounds 17.10% 33,637 97.89% 5,630

J02014 J02014 PHD Health Clinic Bldg #4 100.00% 74,904 97.89% 73,326

J02016 Direct Bill to ADMHS 100.00% (33,884) 54.65% (18,519)


J02016 J02016 PHD Psych/Health Bldg #2 & 3 100.00% 113,774 54.65% 62,183


J02019 J02019 PHD Modular Power Station 100.00% 4,387 100.00% 4,387

P07001 P07000 Lompoc R Street Grounds 42.15% 284 100.00% 120

P07001 P07001 Lompoc Community Hlth Servic 100.00% 26,028 100.00% 26,028


P07002 P07002 Lompoc Hlth Serv Furnace Bldg 100.00% 8,047 100.00% 8,047


P07004 P07004 Lompoc Wellness Center 100.00% 20,660 100.00% 20,660



T02001 T02001 Betteravia Bldg B, Hlth Clinic 100.00% 55,121 100.00% 55,121

T02005 Direct Bill to DSS 100.00% (135,284) 8.71% (11,781)



T02005 T02005 Betteravia Bldg C, DSS 100.00% 161,035 8.71% 14,024


X01008 X01008 NEW CUYAMA COMMUNITY 100.00% 624 100.00% 624

850,038 272,075





49,989 4,036




J02021 J02021 Environmental Health Office 100.00% 5,831 100.00% 5,831





267,534 13,262



FL3007 FL3007 Health Clinic/Ofc-Franklin Ctr 100.00% 2,365 100.00% 2,365

- D8 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

H01001 H01000 Goleta City Grounds 29.85% 3,489 100.00% 1,041

H01001 H01001 SB Animal Srvcs Main Office 100.00% 5,512 100.00% 5,512


H01002 H01002 SB Animal Srvcs Dog Kennel 100.00% 3,639 100.00% 3,639


H01003 H01003 SB Animal Srvcs Paws Cat Shelt 100.00% 3,883 100.00% 3,883


H01004 H01004 SB Animal Srvcs Cat Shelter 100.00% 1,492 100.00% 1,492

H01005 H01005 SB Animal Srvcs Stor. Shed #1 100.00% 185 100.00% 185


H01008 H01008 SB Anmal Srvcs Pillsbury Kennl 100.00% 3,186 100.00% 3,186


H01009 H01009 SB Animal Srvcs Finear Kennel 100.00% 669 100.00% 669

P08001 P08000 Lompoc Animal Srvcs Grounds 100.00% 186 100.00% 186

P08001 P08001 Lompoc Anml Srvcs Off/Cat Bld 100.00% 8,116 100.00% 8,116

P08002 P08002 Lompoc Anml Svs Quaratine Bld 100.00% 500 100.00% 500

P08003 P08003 Lompoc Animal Srvcs Dog Kenn 100.00% 1,186 100.00% 1,186


T03011 T03011 SM Animal Service Shelter 100.00% 49,597 100.00% 49,597

137,945 98,889




43000 F02003 County Courthouse 100.00% 18 18

43000 J01001 La Morada Main Building 100.00% 406 406

43000 J02003 PHD San Antonio Bldg. #1 100.00% 281 281

43000 J02013 Arch. Archives Bldg #10 100.00% 198 198

43000 J02014 PHD Health Clinic Bldg #4 100.00% 1,999 1,999

43000 J02016 PHD Psych/Health Bldg #2 & 3 100.00% 34,932 34,932

43000 J02029 Mental Health Bldg 100.00% 1,538 1,538

43000 MULTI MULTI BLDG - ALLOCATABL 100.00% 93 93

43000 P03003 Lompoc Admin. Bldg. 100.00% 270 270

J02001 Direct Bill to ADMHS 100.00% (16,471) 100.00% --

J02001 J02000 Lower Calle Real Grounds 1.59% 33,637 100.00% --

J02001 J02001 Casa Del Mural Bldg #6 100.00% 16,872 100.00% --


J02003 J02003 PHD San Antonio Bldg. #1 100.00% 16,352 4.39% 718


J02007 J02007 RISB Admin Bldg D Annex 100.00% 19,481 44.45% 8,659


J02010 J02010 RISB Patient Acct Mod Bldg I 100.00% 660 100.00% 660


J02013 J02013 Arch. Archives Bldg #10 100.00% 2,852 43.95% 1,254

J02014 Insurnace Proceeds 100.00% (41,580) 0.70% (292)


- D9 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

J02014 J02014 PHD Health Clinic Bldg #4 100.00% 74,904 0.70% 526



J02016 J02016 PHD Psych/Health Bldg #2 & 3 100.00% 113,774 32.85% --



J02017 J02017 PHD Bldg #11 100.00% 1,863 100.00% 1,863



J02029 J02029 Mental Health Bldg 100.00% 5,216 10.00% --


P03004 P03004 Lompoc Mental Health Misc Off 100.00% 23,077 6.08% 1,403

T03101 Direct Bill to ADMHS 100.00% (63,918) 17.39% --

T03101 T03100 SM Mental Health Cntr Grounds 84.39% 595 17.39% --

T03101 T03101 SM Mental Health Center 100.00% 96,902 17.39% --

T03102 T03100 SM Mental Health Cntr Grounds 3.00% 595 17.25% 3

T03102 T03102 SM Mental Health Trailer #1 100.00% 515 17.25% 89


T03103 T03103 Mental Health Off Trailer #2 100.00% 5,314 8.59% 457


T03104 T03104 SM ADMHS Modular #3 100.00% 822 13.06% 107

T05003 T05003 Santa Maria Cares Building 100.00% 26,932 53.84% 14,501

637,197 74,363

43100 ADMHS-Mental Health Services Act





J02007 J02007 RISB Admin Bldg D Annex 100.00% 19,481 55.55% 10,822









J02029 J02029 Mental Health Bldg 100.00% 5,216 90.00% 4,695


P03004 P03004 Lompoc Mental Health Misc Off 100.00% 23,077 93.92% 21,674

T03101 Direct Bill to ADMHS 100.00% (63,918) 81.16% (51,875)


T03101 T03101 SM Mental Health Center 100.00% 96,902 81.16% 78,644



- D10 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015


T03103 T03103 Mental Health Off Trailer #2 100.00% 5,314 40.57% 2,156



T05003 T05003 Santa Maria Cares Building 100.00% 26,932 46.16% 12,431

457,311 115,355

43200 ADMHS-Alcohol and Drug Programs





J02016 Direct Bill to ADMHS 100.00% (33,884) 1.92% (649)



T03101 Direct Bill to ADMHS 100.00% (63,918) 1.45% (925)


T03101 T03101 SM Mental Health Center 100.00% 96,902 1.45% 1,402




T03103 T03103 Mental Health Off Trailer #2 100.00% 5,314 0.72% 38



222,500 2,457




44000 J02028 Social Service Main Office 100.00% 1,003 1,003


J02002 J02002 Casa Nueva Office Building 100.00% 10,667 28.83% 3,075

J02028 Direct Bill to DSS 100.00% (75,160) 100.00% --


J02028 J02028 Social Service Main Office 100.00% 78,529 100.00% --

P07003 Direct Bill to DSS 100.00% (58,471) 100.00% --

P07003 P07000 Lompoc R Street Grounds 41.99% 284 100.00% --

P07003 P07003 Lompoc DSS Bldg 100.00% 58,722 100.00% --

T02005 Direct Bill to DSS 100.00% (135,284) 78.28% --

T02005 T02000 Betteravia Center Grounds 44.46% 179,437 78.28% --

T02005 T02000 Betteravia Center Grounds 44.72% 22,879 78.28% --

T02005 T02005 Betteravia Bldg C, DSS 100.00% 161,035 78.28% --

312,184 6,328



- D11 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015


J02005 Labor & SS from 02 to 01 100.00% (578) 50.00% (289)


J02005 J02005 PHD Power Switch Station 100.00% 1,156 50.00% 578


J02020 J02020 Ag. Comm./Weights & Measures 100.00% 5,667 100.00% 5,667

J04013 Adjust certain costs to Admin 100.00% (7,820) 26.46% (2,069)

J04013 Labor & SS from 02 to 01 100.00% (21,614) 26.46% (5,718)


J04013 J04013 Corp Yard Facilities/Ag Shop 100.00% 29,389 26.46% 7,775


N02006 N02006 SYV Ag Commissioner's Office 100.00% 396 100.00% 396



T03001 T03001 SM Ag Comm. Pesticide Bldg 100.00% 8,290 100.00% 8,290

T03001 T03007 SM Ag Comms Mod Stor Unit 100.00% 2,594 100.00% 2,594


T03006 T03006 North County Tech Service Bldg 100.00% 75,916 43.63% 33,124

334,499 59,450

52100 Parks



D00003 D00000 Cachuma Grounds 100.00% 77 100.00% 77

D00041 D00041 Cachuma Equip & Maint. Bldg. 100.00% 618 100.00% 618

D44001 D44001 Rocky Nook Park Office 100.00% 2,495 100.00% 2,495

D62012 D62012 Waller Prk Pavallion 100.00% 100 100.00% 100



F01004 F01004 Engineering Building 100.00% 169,207 5.88% 9,952

F02003 Labor & SS from 02 to 01 100.00% (12,508) 4.09% (512)

F02003 F02000 County Courthouse Grounds 100.00% 19,320 4.09% 791


J04032 J04032 Parks Road Yard Storage Area 100.00% 289 100.00% 289


J04034 J04034 Parks Road Yard Off/Shop/Prkng 100.00% 1,837 100.00% 1,837


396,362 24,553




F01004 F01000 SB Downtown Grounds 36.02% 13,673 34.78% 1,713


T03004 T03000 SM Tech Services Grounds 1.13% 36,498 100.00% 412

T03004 T03004 P&D Trailer 100.00% 1,695 100.00% 1,695

- D12 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015


T03005 T03005 Court Bail Review Office 100.00% 2,234 100.00% 2,234



372,448 83,088






183,108 6,335







J02013 J02013 Arch. Archives Bldg #10 100.00% 2,852 35.90% 1,024



332,012 52,041







183,434 18,106



54210 L03040 SY Road Yard Shed- 2008 100.00% 274 274

54210 L03043 SY Road Yard Office Bldg-2008 100.00% 411 411

54210 T03403 SM Corp Yard GS Gar/Off Bldg 100.00% 1,030 1,030





J04038 J04038 PW Permits & Const. Bldg 100.00% 3,767 100.00% 3,767


J04041 J04041 S.B. Road Yard Office Trailer 100.00% 138 100.00% 138


J04042 J04042 S.B. Road Yard Lab/Off Bldg. 100.00% 12,184 100.00% 12,184

- D13 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015


J04043 J04043 S.B. Road Yard Garage 100.00% 47 100.00% 47


J04044 J04044 S.B. Road Yard Maint Shop 100.00% 160 100.00% 160


J04045 J04045 S.B. Rd Yd Sig Shop/Stor/Gar. 100.00% 51 100.00% 51

L03039 L03039 SY Road Yard Garage - 2008 100.00% 460 100.00% 460

P06004 P06000 Lompoc Road Yard Grounds 9.30% 316 100.00% 29

P06004 P06000 Lompoc Road Yard Grounds 9.30% 3,188 100.00% 297

P06004 P06004 Lompoc Road Yard Modular Off 100.00% 676 100.00% 676



P06005 P06005 Lompoc Road Yard Garage 100.00% 5,687 100.00% 5,687



P06007 P06007 Lompoc Road Yard Shop & Stor. 100.00% 41 100.00% 41



P06008 P06008 Lompoc Road Yard Gar/Shop/St 100.00% 35,199 5.31% 1,870


T03010 T03010 Foster Rd PW Bldg 100.00% 27,520 53.76% 14,795

T03403 Adjust certain costs to Admin 100.00% (15,684) 50.21% (7,875)

T03403 Labor & SS from 02 to 01 100.00% (28,005) 50.21% (14,062)

T03403 T03400 SM Corp. Yard Grounds 44.50% 22,381 50.21% 5,001

T03403 T03403 SM Corp Yard GS Gar/Off Bldg 100.00% 79,053 50.21% 39,693

T03404 Adjust certain costs to Admin 100.00% (147) 61.15% (90)


T03404 T03404 SM Corp. Yard Steel Gar/Shops 100.00% 13,239 61.15% 8,096

T03405 T03405 SM Corp Yard Office Trailer 100.00% 108 100.00% 108

T03406 T03406 SM Corp Yrd Fld Posion Shed 100.00% 40 100.00% 40

T03408 T03408 SM Corp Yard Water Tower 100.00% 212 100.00% 212

T03410 T03400 SM Corp. Yard Grounds 0.32% 22,381 100.00% 72

T03410 T03410 SM Corp Yard Rds Stor Shed 1 100.00% 407 100.00% 407

T03412 T03413 SM Corp Yard Flood Stor Shed 100.00% 66 100.00% 66


X01002 X01002 New Cuyama Rd Yd Off & Gar 100.00% 212 100.00% 212

453,836 103,206







J02008 J02008 Surveyor's Modular Office 100.00% 1,731 100.00% 1,731


- D14 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015



T03013 T03013 Public Works Boiler Bldg 100.00% 439 100.00% 439

319,430 17,497




F01001 F01001 Clerk Recorder Offices 100.00% 51,312 54.40% 27,912


J04009 J04009 Utility Bldg 100.00% 485 100.00% 485

J04010 Labor & SS from 02 to 01 100.00% (1,984) 34.73% (689)


J04010 J04010 Corp Yard Comm/Flood Bldg 100.00% 7,127 34.73% 2,475

J04012 J04012 Corp Yard Fld Cntrl Cvrd Stor 100.00% 69 100.00% 69

P04001 P04000 Lompoc Flood Control Grounds 86.96% 19,990 100.00% 17,383

P04001 P04001 Flood Control Office And Shop 100.00% 1,782 100.00% 1,782

P04002 P04000 Lompoc Flood Control Grounds 13.04% 19,990 100.00% 2,607

P04002 P04002 Flood Control Poison Storage 100.00% 2,547 100.00% 2,547




T03403 Labor & SS from 02 to 01 100.00% (28,005) 16.60% (4,648)






263,947 68,950




T03010 T03010 Foster Rd PW Bldg 100.00% 27,520 2.18% 601

64,018 757



54500 J04022 Transfer Station Ops Office 100.00% 759 759

54500 J04029 Transfer Station Of/Dress Rm. 100.00% 3,047 3,047

54500 J04031 Transfer Station Safety Office 100.00% 847 847


F01001 F01001 Clerk Recorder Offices 100.00% 51,312 45.60% 23,400

J04018 J04018 Transfer Station Main. Shop 100.00% 2,222 100.00% 2,222

J04020 J04020 Transfer Station Parts Storage 100.00% 660 100.00% 660


- D15 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

J04022 J04022 Transfer Station Ops Office 100.00% 239 100.00% 239


J04030 J04030 Transfer Station Tool Shed 100.00% 24 100.00% 24

J06000 J06000 Landfill Grounds 100.00% 666 100.00% 666


T03010 T03010 Foster Rd PW Bldg 100.00% 27,520 1.21% 332

129,189 32,314



R01001 R01001 Laguna San. Dist. Off Bldg 100.00% 481 100.00% 481



64,499 7,052






183,108 10,244



F01005 SCE Settlement 100.00% (7,492) 1.17% (88)




477,317 5,521

57000 Community Services


A02001 A02001 Montecito Hall & Library 100.00% 889 100.00% 889






P02001 P02000 Vandenberg Grounds 100.00% 5,041 100.00% 5,041

P02001 P02001 Vandenberg Village Library 100.00% 3,108 100.00% 3,108


X01001 X01001 New Cuyama Modular Library 100.00% 1,575 100.00% 1,575

360,032 58,143



- D16 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015




F01005 SCE Settlement 100.00% (7,492) 13.62% (1,020)








888,492 70,050



62100 T02002 Betteravia Center, Bldg D. 100.00% 4,775 4,775

4,775 4,775

62200 CRA-Elections


J02030 Labor & SS from 02 to 01 100.00% (20,743) 69.80% (14,479)


J02030 J02030 V A Clinic 100.00% 68,694 69.80% 47,951


J04035 J04035 U.S. Geological Survey Bldg 100.00% 34 100.00% 34


J04047 J04047 CRA Archive Building 100.00% 22,314 71.67% 15,992

P05002 Labor & SS from 02 to 01 100.00% (112) 49.81% (56)


P05002 P05002 Lompoc Vmb Garage & Storage 100.00% 222 49.81% 111




393,382 60,209



F02001 F02001 Hall Of Records 100.00% 29,240 100.00% 29,240


J04047 J04047 CRA Archive Building 100.00% 22,314 28.33% 6,322





386,969 50,092

- D17 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

62400 CRA-Assessor





F01005 SCE Settlement 100.00% (7,492) 16.31% (1,222)








993,257 112,243



F01005 SCE Settlement 100.00% (7,492) 5.09% (381)




F01013 F01000 SB Downtown Grounds 0.00% 228 100.00% --

F01013 F01013 RV Parking in County Admin Lo 100.00% 239 100.00% 239

F02004 Labor & SS from 02 to 01 100.00% (6,259) 5.17% (324)


506,732 25,782



F01005 SCE Settlement 100.00% (7,492) 2.85% (214)




477,317 13,464



F01009 Labor & SS from 02 to 01 100.00% (652) 100.00% (652)


F01009 F01009 Court Services Building 100.00% 652 100.00% 652

F02003 Labor & SS from 02 to 01 100.00% (12,508) 6.31% (789)



F02004 Labor & SS from 02 to 01 100.00% (6,259) 17.78% (1,113)


F04001 Labor & SS from 02 to 01 100.00% (39,757) 100.00% (39,757)

- D18 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

F04001 F04000 SB Vets Memorial Bldg. Ground 100.00% 1,705 100.00% 1,705

F04001 F04001 SB Veterans Memorial Bldg. 100.00% 39,112 100.00% 39,112

F04002 Labor & SS from 02 to 01 100.00% (169) 100.00% (169)

F04002 F04002 SB Vmb Residence/Storage 100.00% 169 100.00% 169

J02005 Labor & SS from 02 to 01 100.00% (578) 50.00% (289)


J02005 J02005 PHD Power Switch Station 100.00% 1,156 50.00% 578

J02006 Labor & SS from 02 to 01 100.00% (505) 100.00% (505)


J02006 J02006 PHD-DSS-Annex 100.00% 505 100.00% 505

J02018 Labor & SS from 02 to 01 100.00% (1,178) 100.00% (1,178)


J02018 J02018 Co-Generation Building 100.00% 1,178 100.00% 1,178


J02023 J02026 Casa Omega Mod Storage Unit 100.00% 169 100.00% 169

J02030 Labor & SS from 02 to 01 100.00% (20,743) 30.20% (6,264)


J02030 J02030 V A Clinic 100.00% 68,694 30.20% 20,743

J03010 Labor & SS from 02 to 01 100.00% (1,616) 0.26% (4)


J03010 J03010 SBC Main Jail 100.00% 616,574 0.26% 1,616

J04010 Labor & SS from 02 to 01 100.00% (1,984) 27.83% (552)



J04013 Adjust certain costs to Admin 100.00% (7,820) 73.54% (5,751)

J04013 Labor & SS from 02 to 01 100.00% (21,614) 73.54% (15,896)


J04013 J04013 Corp Yard Facilities/Ag Shop 100.00% 29,389 73.54% 21,614

L03023 Labor & SS from 02 to 01 100.00% (3,251) 100.00% (3,251)

L03023 L03023 SY Airport Hanger/Office G9 100.00% 695 100.00% 695

N02002 Labor & SS from 02 to 01 100.00% (564) 100.00% (564)


N02002 N02002 Solvang Senior Center 100.00% 564 100.00% 564

P05001 Labor & SS from 02 to 01 100.00% (48,319) 96.40% (46,580)


P05001 P05001 Lompoc Vmb 100.00% 49,903 96.40% 48,107

P05002 Labor & SS from 02 to 01 100.00% (112) 50.19% (56)


P05002 P05002 Lompoc Vmb Garage & Storage 100.00% 222 50.19% 112

P07005 Labor & SS from 02 to 01 100.00% (203) 100.00% (203)

P07005 P07005 Lompoc TBD 100.00% 203 100.00% 203

P10001 P10000 Lmp Surf Rail Station Grounds 100.00% 268 100.00% 268

P10004 Labor & SS from 02 to 01 100.00% (162) 100.00% (162)

P10004 P10004 Surf Station Restroom 100.00% 162 100.00% 162

T02003 Labor & SS from 02 to 01 100.00% (1,386) 100.00% (1,386)


- D19 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

T02003 T02003 GS Facilities Storage Bldg. 100.00% 1,386 100.00% 1,386


T03403 Labor & SS from 02 to 01 100.00% (28,005) 33.19% (9,296)



T03407 Labor & SS from 02 to 01 100.00% (478) 100.00% (478)


T03407 T03407 SM Corp Yard GS Store Garage 100.00% 478 100.00% 478

T04008 Labor & SS from 02 to 01 100.00% (420) 32.97% (139)


1,386,865 65,935



F01005 SCE Settlement 100.00% (7,492) 2.01% (150)




477,317 9,485

63500 General Services-Communications Services


F02003 Labor & SS from 02 to 01 100.00% (12,508) 2.05% (256)

F02003 F02000 County Courthouse Grounds 100.00% 19,320 2.05% 395




J02016 J02016 PHD Psych/Health Bldg #2 & 3 100.00% 113,774 0.10% 116

J03010 Labor & SS from 02 to 01 100.00% (1,616) 0.54% (9)


J03010 J03010 SBC Main Jail 100.00% 616,574 0.54% 3,320

J04010 Labor & SS from 02 to 01 100.00% (1,984) 37.44% (743)






T05001 T05001 Tepusquet Pk Relay Station 100.00% 231 100.00% 231

976,738 14,094

63600 General Services-Vehicle Operations



F01003 F01003 Admin Bldg Parking Lot Office 100.00% 18,594 100.00% 18,594

F03008 F03008 Garden Street Parking 100.00% 150 100.00% 150


- D20 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

J02013 J02013 Arch. Archives Bldg #10 100.00% 2,852 1.92% 55


J04014 J04014 Corp Yard Veh Ops Office/Gar 100.00% 6,145 100.00% 6,145

J04015 J04015 Corp Yard Veh Ops Paint Fclty 100.00% 96 100.00% 96


J04017 J04017 Corp Yard Veh Ops Gas Pump St 100.00% 447 100.00% 447


J04019 J04019 Corp Yard Vehicle Ops Shop 100.00% 126 100.00% 126



P06006 P06006 Lompoc Fuel Facility 100.00% 567 100.00% 567



P06008 P06008 Lompoc Road Yard Gar/Shop/St 100.00% 35,199 94.69% 33,329


T02004 T02004 GS Vehicle Dispatch Office 100.00% 3,456 100.00% 3,456


T03401 T03401 SM Corp. Yard Fuel Island 100.00% 703 100.00% 703


T03402 T03402 SM Corp Yard Vehicle Ops Bld 100.00% 6,615 100.00% 6,615

347,770 78,644






F01005 SCE Settlement 100.00% (7,492) 12.10% (907)





J02003 J02003 PHD San Antonio Bldg. #1 100.00% 16,352 0.73% 120




J05020 J05020 EOC (Emergency Ops Center) 100.00% 29,536 8.38% 2,475





1,081,543 64,111



64000 ASP201 GS FACILITIES MAINTENAN 100.00% 565 565

- D21 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015


F01002 F01002 McDonald Building 100.00% 104,949 100.00% 104,949

F01005 SCE Settlement 100.00% (7,492) 1.40% (105)








J02022 J02022 Employee University 100.00% 3,085 100.00% 3,085


T03103 T03103 Mental Health Off Trailer #2 100.00% 5,314 50.12% 2,663



740,632 119,322

65000 Treasurer


65000 Adjust certain costs to Admin 100.00% (4,563) (4,563)

65000 T03403 SM Corp Yard GS Gar/Off Bldg 100.00% 9 9




F01005 SCE Settlement 100.00% (7,492) 10.21% (765)










1,053,206 62,360

80100 Law Library


F02003 Labor & SS from 02 to 01 100.00% (12,508) 9.81% (1,228)





246,556 26,792


- D22 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015





183,108 1,071




J02002 J02002 Casa Nueva Office Building 100.00% 10,667 21.15% --


J02031 J02031 CAMPUS BUILDING #13 100.00% 231 30.00% 69

78,171 138




J02002 J02002 Casa Nueva Office Building 100.00% 10,667 50.02% --


J02031 J02031 CAMPUS BUILDING #13 100.00% 231 70.00% 162

78,171 323

99000 Department 990







230,559 9,825

99999 Other


99999 100.00% 7,818 7,818

99999 15RFGO Refugio Oil Spill Incident 100.00% 5,543 5,543

99999 8732 S. Cal Edison LGPSPP-SPAP 100.00% 87 87

99999 F00203 Fig Garage Undnd Tnk 100.00% 57 57

99999 F03007 Franklin Center 100.00% 1,200 1,200

99999 F04000 SB Vets Memorial Bldg. Ground 100.00% 285 285

99999 F04001 SB Veterans Memorial Bldg. 100.00% 610 610

99999 F05001 Isla Vista Medical Clinic 100.00% 42,283 42,283

99999 F05002 St. Athanasius Church 100.00% 21,744 21,744

99999 F05004 ISLA VISTA PARKING LOT 100.00% 63 63

99999 J02012 RISB Gen Accounting Mod Bldg 100.00% 118 118

99999 J02014 PHD Health Clinic Bldg #4 100.00% (114) (114)

99999 J02015 Vehicle Ops Dispatch Office 100.00% 1 1

- D23 -

User Supplement


Building


Project

FIN Costs

by Project

Occupancy

%Allocated

Costs


11/25/2015

99999 L03045 SY FORESTRY SVC HOT SHO 100.00% 261 261

99999 LAWLIB Law Library 100.00% 20,862 20,862

99999 OPSTAR Exercise EOC Activation 100.00% 1,553 1,553

99999 P06011 BRIDGE HSE WELL HEAD/PU 100.00% 740 740

99999 T02007 Proposed New Building 1 100.00% 379 379

F02003 Labor & SS from 02 to 01 100.00% (12,508) 69.17% (8,653)



F02004 Labor & SS from 02 to 01 100.00% (6,259) 47.40% (2,967)


J01001 Direct Bill to DSS 100.00% (7,853) 100.00% (7,853)


J01001 J01001 La Morada Main Building 100.00% 128,837 100.00% 128,837


J02013 J02013 Arch. Archives Bldg #10 100.00% 2,852 18.23% 520



P01001 P01001 Lompoc Sheriff Substation 100.00% 3,916 100.00% 3,916

P01002 P01002 Lompoc Sheriff Storge Bldg 100.00% 310 100.00% 310

P01004 P01004 Lompoc Sheriff Garage 100.00% 151 100.00% 151

P03001 Misc Revenue 100.00% (3,200) 31.54% (1,009)




P05004 P05005 Lompoc Vets Services Carport 100.00% 165 100.00% 165

P06009 Labor & SS from 02 to 01 100.00% (40,563) 100.00% (40,563)

P06009 P06000 Lompoc Road Yard Grounds 0.01% 316 100.00% --

P06009 P06009 BRIDGE HOUSE MAIN SHELT 100.00% 34,013 100.00% 34,013


T03009 T03009 Co-Op Extension Stor Container 100.00% 845 100.00% 845

T03301 T03301 SM Juvenile Hall 100.00% 162,630 13.06% 21,232



X01005 X01005 New Cuyama Sheriff Reside #2 100.00% 60 100.00% 60

939,712 501,062

- D24 -

Revenue Detail by Cost Center

DESCRIPTION: There is one schedule for each Cost Center (or Central Service Support Department) that allocates out its costs in the Plan. The schedule quantifies the amount of revenue that each of its functions generates and which departments/funds are paying that revenue.

It also includes the Cost Center’s functional costs, both ‘current year’ and ‘total proposed’, and calculates the percentages that are recovered as revenue.

LI Acct

User Supplement


FunctionRevenue

Budget

FROM:

Dept & Fund & Fund Title

Use Year

Allocated [1]

Budget as % of

Allocated & Proposed

Revenue Detail for Equipment and Software Depreciation (00001)

Total

Proposed [2]

11/25/2015

02 Equipment Depreciation22800315734 Fire (21,828)

00010529199 General 21,934

105Equipment Depreciation Total: 1,156,272 0.0%1,488,762 0.0%

04 Computer & Soft. Depreciation

Computer & Soft. Depreciation Total: 348,308 603,467

105Equipment and Software Depreciation Total: 1,504,580 0.0%2,092,229 0.0%

- E1 -

[1] Current year allocation before adjustments & rollforward.

[2] Total proposed from Schedule A, includes adjustments &

rollforward.

NOTE: The "Outside Entity" category consists of monies from non-

County entities (e.g. SBCAG) and budget adjustments between Auditor-

Controller and Treasurer for bank activity charges.

LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for Structure Depreciation (00002)

Total

Proposed [2]

11/25/2015

02 Structure Depreciation5734 177

19110125734 Workers' Comp Self Insurance 6,793

00690255734 Court Activities 23,838

22800315734 Fire (12,528)

00420415734 Health Care 254,283

00440435734 Mental Health Svcs 24,765

00480435734 Mental Health Services Act 75,609

00490435734 Alcohol and Drug Programs 2,082

00550445734 Social Services 449,343

00570455734 Child Support Services 600

00150545734 Road 50,657

19300545734 Resource Recovery & Waste Mgt 1,064

24000545734 Flood Ctrl/Wtr Cons Dst Mt 9,504

28700545734 Laguna Co Sanitation-General 16,709

30500545734 Water Agency 1,925

19400555734 6,083

19000635734 Vehicle Operations/Maintenance 4,629

19150635734 Information Technology Srvcs 55,765

19190635734 Communications Services-ISF 5,575

00010529199 General 500

977,373Structure Depreciation Total: 4,591,210 21.3%5,536,136 17.7%

05 Casa Nueva Rental Rate00550445734 Social Services 69,384

69,384Casa Nueva Rental Rate Total: 273,825 25.3%240,655 28.8%

1,046,757Structure Depreciation Total: 4,865,035 21.5%5,776,791 18.1%

- E2 -



rollforward.




LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for County Executive (12000)

Total

Proposed [2]

11/25/2015

04 Fiscal Mgmt Direct5733 (21,996)

19110125733 Workers' Comp Self Insurance (76,292)

19120125733 County Liability-Self Insuranc (37,073)


22800315733 Fire 15,972

00750325733 Inmate Welfare 314

00420415733 Health Care 23,528



00490435733 Alcohol and Drug Programs 621

00550445733 Social Services (5,926)

00560445733 SB IHSS Public Authority (88)

00570455733 Child Support Services 1,190

00450535733 Petroleum Department 162

00150545733 Road 4,159



28700545733 Laguna Co Sanitation-General 468

30500545733 Water Agency 217

00640555733 CDBG Federal (16,249)

19400555733 66

19000635733 Vehicle Operations/Maintenance 304

19150635733 Information Technology Srvcs 465

19190635733 Communications Services-ISF (2,908)

19200635733 Utilities ISF 363

00329805733 1,981

00109945733 Children and Families First (854)

00010529199 General 2,329

3,254Fiscal Mgmt Direct Total: 503,417 0.6%349,657 0.9%

05 Fiscal Mgmt CountyWide19110125733 Workers' Comp Self Insurance 923

19120125733 County Liability-Self Insuranc 1,033

22800315733 Fire 131,130

00750325733 Inmate Welfare 1,023

00420415733 Health Care 110,958





00560445733 SB IHSS Public Authority 2,559


22710525733 Providence Landing PCD (5)

- E3 -



rollforward.




LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for County Executive (12000)

Total

Proposed [2]

11/25/2015

00450535733 Petroleum Department 1,037

00150545733 Road 28,325




30500545733 Water Agency 1,583

19400555733 1,440





00109945733 Children and Families First 4,015

00010529199 General 3,870

683,553Fiscal Mgmt CountyWide Total: 1,322,282 51.7%1,321,452 51.7%

686,807County Executive Total: 1,825,698 37.6%1,671,109 41.1%

- E4 -



rollforward.




LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for County Counsel (13000)

Total

Proposed [2]

11/25/2015

02 Legal Services5733 (6,483)

19100125733 Medical Malpractice Self Ins (86,375)

19110125733 Workers' Comp Self Insurance (112,920)

19120125733 County Liability-Self Insuranc (134,714)


22800315733 Fire 3,245

00420415733 Health Care 144,492

00440435733 Mental Health Svcs (18,896)

00490435733 Alcohol and Drug Programs (3,301)

00550445733 Social Services (131,727)


00570455733 Child Support Services (12,362)

00410535733 1,996

00450535733 Petroleum Department (14,832)

00150545733 Road 328,164

19300545733 Resource Recovery & Waste Mgt (9,814)


28700545733 Laguna Co Sanitation-General (227)

30500545733 Water Agency 25,645

00640555733 CDBG Federal (54,811)

00660555733 Home Program (40,902)

19400555733 (15,448)

00520635733 Special Aviation 929


00329805733 267,432

00109945733 Children and Families First (6,006)

00010529199 General (20,349)

173,915Legal Services Total: 2,773,372 6.3%2,066,538 8.4%

173,915County Counsel Total: 2,773,372 6.3%2,066,538 8.4%

- E5 -



rollforward.




LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for Auditor-Controller (61000)

Total

Proposed [2]

11/25/2015

02 Direct Identify5733 2,390

19110125733 Workers' Comp Self Insurance (231)

00690255733 Court Activities (1,952)

22800315733 Fire 991

00750325733 Inmate Welfare (23)

00420415733 Health Care 10,930



00490435733 Alcohol and Drug Programs (562)

00550445733 Social Services 737

00570455733 Child Support Services (295)


00150545733 Road 3,661




30500545733 Water Agency 184

00650555733 Affordable Housing 1,680

19400555733 (5,306)



19190635733 Communications Services-ISF 487

19200635733 Utilities ISF (6,075)

00329805733 (10,596)


00010529199 General (12,717)

(11,201)Direct Identify Total: 143,178 -7.8%(85,251) 13.1%

03 Financial Reporting19110125733 Workers' Comp Self Insurance 1,303


22800315733 Fire 171,603


00420415733 Health Care 153,788









00150545733 Road 39,326

- E6 -



rollforward.




LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of



Total

Proposed [2]

11/25/2015




30500545733 Water Agency 2,178

19400555733 1,814






00010529199 General 5,224

897,907Financial Reporting Total: 1,389,857 64.6%1,733,389 51.8%

04 Fixed Asset Accounting00690255733 Court Activities 34

22800315733 Fire 4,389


00420415733 Health Care 2,477

00440435733 Mental Health Svcs 319

00480435733 Mental Health Services Act 74


00550445733 Social Services 608


00150545733 Road 6,724





00109945733 Children and Families First 14

00010529199 General 950

25,267Fixed Asset Accounting Total: 32,364 78.1%33,050 76.5%

05 Financial Accounting5733 56,837

19100125733 Medical Malpractice Self Ins 1,070




22800315733 Fire 42,717


00420415733 Health Care 146,677

00460415733 Tobacco Settlement 393





- E7 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of



Total

Proposed [2]

11/25/2015



22710525733 Providence Landing PCD 3,783

00410535733 971


00610535733 345

00620535733 123

00630535733 524

00150545733 Road 261,795




30500545733 Water Agency 2,085

00640555733 CDBG Federal 2,247

00650555733 Affordable Housing 4,191

00660555733 Home Program 1,085

19400555733 6,038

22700555733 Orcutt CFD 1,054

31220555733 680





19200635733 Utilities ISF 5,891

19130645733 County Unemp Ins-Self Ins 438

19140645733 Dental Self-Insurance Fund 789

00329805733 2,038


00010529199 General 22,555

1,155,298Financial Accounting Total: 2,299,311 50.2%2,448,084 47.2%

06 Customer Support5733 1,917

19110125733 Workers' Comp Self Insurance 63

19120125733 County Liability-Self Insuranc 69

22800315733 Fire 8,519


00420415733 Health Care 7,484





00560445733 SB IHSS Public Authority 163


22710525733 Providence Landing PCD --

- E8 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of



Total

Proposed [2]

11/25/2015


00150545733 Road 1,913


24000545733 Flood Ctrl/Wtr Cons Dst Mt 765


30500545733 Water Agency 106

19400555733 91






00010529199 General 259

46,436Customer Support Total: 77,770 59.7%87,389 53.1%

07 Internal Audit-Countywide19110125733 Workers' Comp Self Insurance 506


22800315733 Fire 66,221


00420415733 Health Care 59,611









00150545733 Road 15,245




30500545733 Water Agency 844

19400555733 698






00010529199 General 2,015

346,599Internal Audit-Countywide Total: 524,469 66.1%667,605 51.9%

08 Internal Audit-Direct22800315733 Fire 23,726


- E9 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of



Total

Proposed [2]

11/25/2015

00420415733 Health Care 3,829

00480435733 Mental Health Services Act (19,999)

00490435733 Alcohol and Drug Programs (932)

00550445733 Social Services (270)


00150545733 Road (2,634)


24000545733 Flood Ctrl/Wtr Cons Dst Mt (868)

28700545733 Laguna Co Sanitation-General (399)

30500545733 Water Agency (142)




19200635733 Utilities ISF 4,540

00010529199 General 574

1,627Internal Audit-Direct Total: 142,468 1.1%(123,631) -1.3%

09 Single Audit00420415733 Health Care 14,195







00150545733 Road 10,675

00640555733 CDBG Federal 2,726

00650555733 Affordable Housing 573

00660555733 Home Program 494

19400555733 120


163,394Single Audit Total: 84,502 193.4%169,004 96.7%

10 Payroll5733 5,624



22800315733 Fire 82,349


00420415733 Health Care 132,425







- E10 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of



Total

Proposed [2]

11/25/2015



00150545733 Road 32,062




30500545733 Water Agency 2,015

19400555733 1,707






00010529199 General 10,290

793,278Payroll Total: 1,122,142 70.7%1,400,174 56.7%

3,418,606Auditor-Controller Total: 5,816,060 58.8%6,329,814 54.0%

- E11 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for General Services-Purchasing (63200)

Total

Proposed [2]

11/25/2015

02 Surplus Property00690255733 Court Activities 396

22800315733 Fire 15,464


00420415733 Health Care 7,605






00150545733 Road 10,740






00010529199 General 1,346

53,893Surplus Property Total: 80,025 67.3%82,204 65.6%

03 Mail Courier5733 17,047



22800315733 Fire 7,584

00420415733 Health Care 23,427




00150545733 Road 6,163




30500545733 Water Agency (1,494)





00010529199 General 4,060

144,869Mail Courier Total: 387,964 37.3%418,759 34.6%

07 Procurement5733 7,606




- E12 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for General Services-Purchasing (63200)

Total

Proposed [2]

11/25/2015

22800315733 Fire 27,141

00750325733 Inmate Welfare (254)

00420415733 Health Care 71,605

00460415733 Tobacco Settlement 1,887







00620535733 482

00150545733 Road 45,448




30500545733 Water Agency 3,927

00640555733 CDBG Federal 1,225

00650555733 Affordable Housing (1,906)

00660555733 Home Program 963

19400555733 4,863

22700555733 Orcutt CFD (261)

31220555733 (522)

00520635733 Special Aviation (261)




19200635733 Utilities ISF 1,646

19140645733 Dental Self-Insurance Fund 542

00329805733 4,937


00010529199 General 10,656

370,985Procurement Total: 558,739 66.4%601,309 61.7%

569,746General Services-Purchasing Total: 1,026,728 55.5%1,102,272 51.7%

- E13 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for General Services-Facilities Services (63300)

Total

Proposed [2]

11/25/2015

02 Building Maintenance5733 69



22800315733 Fire 734,615

00420415733 Health Care 169,715




00550445733 Social Services (143,790)


00150545733 Road 111,634




30500545733 Water Agency 1,715

19400555733 17,842




19200635733 Utilities ISF (2,650)

1,870,118Building Maintenance Total: 7,705,760 24.3%9,130,055 20.5%

04 Direct Identify - Bldg Charges00440435733 Mental Health Svcs --

00550445733 Social Services --

--Direct Identify - Bldg Charges Total: -- #Num! -- #Num!

05 Real Property00690255733 Court Activities 2,609

22800315733 Fire 34,763

00420415733 Health Care 1,567







00329805733 6,755

111,142Real Property Total: 113,475 97.9%326,570 34.0%

06 Special Projects00480435733 Mental Health Services Act 58,310

00550445733 Social Services (21,608)

00660555733 Home Program 13,996

00520635733 Special Aviation 8,077

- E14 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for General Services-Facilities Services (63300)

Total

Proposed [2]

11/25/2015

00329805733 349,274

408,049Special Projects Total: 368,483 110.7%279,119 146.2%

07 Bldg Landscape5733 73


00420415733 Health Care 23,687




00550445733 Social Services (6,815)


00150545733 Road 8,934

19300545733 Resource Recovery & Waste Mgt 586



30500545733 Water Agency 166

19400555733 140



19190635733 Communications Services-ISF (91)

55,503Bldg Landscape Total: 143,384 38.7%177,141 31.3%

2,444,812General Services-Facilities Services Total: 8,331,102 29.3%9,912,885 24.7%

- E15 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for Human Resources (64000)

Total

Proposed [2]

11/25/2015

02 Direct Identify5733 16,316

22800315733 Fire 64,770

00420415733 Health Care 328,962






00150545733 Road 126,395


24000545733 Flood Ctrl/Wtr Cons Dst Mt (6,448)


30500545733 Water Agency 433

00650555733 Affordable Housing --





00010529199 General 15,455

1,068,244Direct Identify Total: 1,152,245 92.7%1,460,741 73.1%

03 Human Resources-Countywide19110125733 Workers' Comp Self Insurance 2,584


22800315733 Fire 155,142


00420415733 Health Care 236,751









00150545733 Road 57,385




30500545733 Water Agency 3,873

19400555733 3,415



- E16 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for Human Resources (64000)

Total

Proposed [2]

11/25/2015


19200635733 Utilities ISF 1,439


00010529199 General 19,042

1,471,753Human Resources-Countywide Total: 2,464,365 59.7%2,612,942 56.3%

04 Health Ins (not SI)

Health Ins (not SI) Total: -- --

05 Dental Ins (not SI)

Dental Ins (not SI) Total: -- --

09 Unemployment Self Ins19130645733 County Unemp Ins-Self Ins 2,819

2,819Unemployment Self Ins Total: 2,124 132.8%2,819 100.0%

10 Employee University5733 3,796


22800315733 Fire 10,639

00420415733 Health Care 36,241







00450535733 Petroleum Department (1,397)

00150545733 Road 19,805




30500545733 Water Agency 606

19000635733 Vehicle Operations/Maintenance (455)



19200635733 Utilities ISF (588)

00109945733 Children and Families First (2,787)

00010529199 General 3,769

319,071Employee University Total: 520,149 61.3%495,126 64.4%

2,861,886Human Resources Total: 4,138,883 69.1%4,571,629 62.6%

- E17 -



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LI Acct

User Supplement


FunctionRevenue

Budget

FROM:


Use Year

Allocated [1]

Budget as % of


Revenue Detail for Treasurer (65000)

Total

Proposed [2]

11/25/2015

03 Central Collections00420415733 Health Care --

00550445733 Social Services --

--Central Collections Total: -- #Num! -- #Num!

05 Bank Charges

Bank Charges Total: -- --

07 Deferred Compensation5733 388



22800315733 Fire 6,721


00420415733 Health Care 7,435








00150545733 Road 2,618


24000545733 Flood Ctrl/Wtr Cons Dst Mt 802


30500545733 Water Agency 151

19400555733 154






00010529199 General 226

41,845Deferred Compensation Total: 75,550 55.4%78,947 53.0%

41,845Treasurer Total: 75,550 55.4%78,947 53.0%

11,244,481Report Grand Total:

- E18 -



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Frequently Asked Questions

DESCRIPTION: You aren’t the first to ask, and you won’t be the last.



FAQ # ANSWERQUESTION

User Supplement11/25/2015

1 Where does the Auditor-Controller's office

get the data that creates the CAP? From many sources: FIN for revenues, expenditures and transaction

counts, the Payroll system (Pay+) for headcounts, Capital Asset

Management System for equipment fixed assets, General Services' online

Building Square Footage database for occupancy data, the Treasurer's

CUBS system for time spent on collections work, and from Purchasing

personnel for purchase order and mail delivery counts. Schedule E lists

all allocations and their data source.

2 How are the costs allocated to each Cost

Plan Unit (i.e., department/fund

combination)?

The starting point is each Central Support Department's costs in FIN.

Each POPAA combination in FIN is assigned, or "mapped", to one of the

department's allocable functions. An allocable function is simply a

"bucket" of similar costs that are allocated to the departments/funds

receiving benefit from those costs; the costs are allocated on some

rational, measurable basis that roughly approximates the benefit

received.

For example: The payroll function of the Auditor's Office is allocated

based on the average number of employees over the 26 payperiods of the

year. See the "Graphic Flow" charts in section G of this supplement for a

visual depiction of the process.

3 Why does the allocation to my department

fluctuate (sometimes by a lot) from year to

year?

The fluctuations can result from more than one reason, and most

likely, it is the net result of some combination of all these elements:

1) The costs being allocated may have changed.

2) Your dept/fund's portion of the allocation may have changed either

because the allocation base units for your dept/fund changed (e.g., the

number of employees changed), or those of another dept/fund did.

3) All changes, plus or minus, in a dept/fund's allocated costs are

doubled by the roll-forward.

4 What is this "roll-forward" thing and why

does it cause my allocation to fluctuate? The purpose of the roll-forward is to ensure that, ultimately,

dept/funds are never over or under charged their pro-rata share of the

Central Support Departments' costs. It is an adjustment of an estimate

from two years prior to an actual that is being included with the current

CAP.

More specifically, the CAP is always an estimate for the upcoming

fiscal year (e.g., 05-06); the estimate is based on the actuals of the last

complete fiscal year available (e.g., 03-04), which is always two years in

arrears of the estimate; the difference between the 03-04 actuals and the

03-04 CAP is included with the 05-06 CAP, and two years in the future

the difference between the 05-06 CAP and the 05-06 actuals will be

included with the 07-08 CAP.

- F1 -



FAQ # ANSWERQUESTION

User Supplement11/25/2015

5 Will switching to a direct billing process

with a Central Support department take my

dept/fund out of the CAP?

No, but it will significantly reduce your allocation, since any direct

bills a dept/fund pays are deducted, dollar-for-dollar, from their

allocation.

If a dept/fund is contemplating changing to or from a direct bill

arrangement it is very important that the Auditor's Office is notified in

advance, so an adjustment can be built into the CAP, otherwise there will

be a doubling-up effect in the year of implementation (i.e., the dept/fund

will both pay the direct bill and pay the allocation.)

6 I noticed an error in the CAP, does that

mean the CAP is not completely accurate? CAP stands for Cost Allocation Plan and that is exactly what it is -- an

ALLOCATION of costs, not directly charged costs. The allocations are

based on numerous assumptions applied to large volumes of data from

various sources and individuals, and thus there are bound to be some

inaccuracies. However, we believe, that taken as a whole, most of the

inaccuracies cancel each other out and result in a materially accurate

allocation of costs to the benefiting dept/funds.

That being said, the Auditor's Office is always striving to improve the

CAP and should be immediately notified of any and all data anomalies

noticed in the CAP.

7 Typically General Fund departments do not

charge each other, so why are there

allocations to General Fund departments in

the CAP?

Do not confuse the negotiated CAP document, with the budgeting and

billing of CAP charges. The negotiated CAP document is the Federally

acceptable method of assigning costs of the central support departments

to all benefiting dept/funds; those costs need only BE in the CAP, they

do not actually have to be billed to the benefiting dept/funds. The actual

billing of CAP costs is purely an internal County policy.

The only correct and equitable way to allocate costs is to allocate to

ALL benefiting dept/funds, not just the ones that can be charged.

8 What types of costs are typically assigned to

General Government (function 99) in the

CAP?

General Government costs (or the general costs of government) is an

2 CFR Part 200 concept, and they are non-recoverable (non-

reimbursable) from the Federal Government.

The costs are typically of two types: (1) legislative and (2) those

efforts not benefiting grant programs (i.e., the benefit flows out to the

public, not down to the County organzation.)

9 Is it required for my Department to use the

CAP budget figures? Yes. It is County policy to budget for and bill the CAP allocations to

all non-general fund departments. The exception to the rule is Cachuma

Parks, which is a general fund program that is also billed its CAP

allocation; the Cachuma CAP billings use ITRF line items 9199 and 9399.

- F2 -

Graphic Flow of Allocation by Cost Center

DESCRIPTION: This is a graphic depiction of how costs flow (i.e., are allocated) in the Plan.

Cost Allocation Plan UserSupplement

County Executive Office (12000) Graphic Flow

func.01

Allocation Units Granteeless any pymts

Grantee02 less any pymts

Filtered thru …Grantee

less any pymts04

Based on POPAA, Filtered thru … to the … Grantee mapped to … less any pymts

05 GranteeFiltered thru … less any pymts


Granteeless any pymts

NOT recoverable / NOT allocable

* Costs = FIN Costs+ Cost Adjustments+ Allocated Additions

County Executive Office's Costs*

Direct Identify(Any prog, except 2000, +

area)

FIN dollars by Area, attributed to

dept/fund/prog

Fiscal Mgmt Direct ID(prg 2000, area)

General & Admin(prog 1000, 1010)

To functions by S&B

General Government(4020, 4030, 6000)

FIN dollars by Area, attributed to

dept/fund/prog

FIN salaries & benefits by dept/fund

Fiscal Mgmt Direct ID(prg 2000,no area)

- G1 -


County Counsel (13000) Graphic Flow

func.01

Grantee (CPU)

Allocation Units less any pymts

02 Grantee (CPU)

less any pymtsFiltered thru … to the …

Grantee (CPU)

Based on POPAA, less any pymts mapped to …

99 Grantee (CPU)

NOT recoverable / NOT allocable less any pymts

Grantee (CPU)

less any pymts


County Counsel's

Costs*

Legal Services

(prog 2000 & 3000, plus project / activity)

FIN dollars by project/activity,

attributed to dept/fund/prog

General & Admin(prog 1000)

To functions by S&B

General Government(prog 2000 & 3000, plus activity NonChargeable)

- G2 -


Auditor-Controller (61000) Graphic Flow

func.01

Allocation Units

02

Filtered thru …

03 Grantee (CPU) Filtered thru … less any pymts

Grantee (CPU)04 less any pymts

Filtered thru …Grantee (CPU)less any pymts

05 Filtered thru … Grantee (CPU)

less any pymtsBased on POPAA, mapped to … 06 to the … Grantee (CPU)

Filtered thru … less any pymts




less any pymts

Grantee (CPU)09

Filtered thru … Grantee (CPU)less any pymtsGrantee (CPU)

10 less any pymts Filtered thru …

99

NOT recoverable / NOT allocable


Auditor-Controller's

Costs*

Direct Identify(Any PROGRAM with

specific Project or Area)

General Government

(1040 mainly)

Financial Reporting(Prog 2000s)

Fixed Asset Accounting(Proj: FIX)

Financial Acctng(1010, 1011)

Customer Support(1030, 1050)

General & Admin(Prog 5000s)

To functions by S&B

FIN dollars by Project or Area attributed to

dept/funds


Count of Fixed Assets

Count of transactions processed thru FIN


Internal Audit Co-wide(3010, 3020)


Single Audit(3010, 3020 plus Project)

Schedule of Federal Expenditures (SEFA)

Payroll(1020, 1021)

Average employee count

(26 PP)

Internal Audit Direct ID(3010, 3020 plus Project)

FIN dollars by Project attributed to depts

- G3 -


Purchasing (63200) Graphic Flow

func.01

Allocation Units


Filtered thru … Grantee (CPU)less any pymts

Based on POPAA, Grantee (CPU) mapped to … less any pymts

03Grantee (CPU)

Filtered thru … to the … less any pymts

Grantee (CPU)less any pymts

07 Grantee (CPU)less any pymts



Purchasing Costs*

Surplus Property

(program 1110, plus surplus property

activity)

Number of equipment assets in Capital Asset

Inventory System

General & Admin(allocations from other Central Service Depts)To functions by S&B

Mail Courier

(program 1110)Average time

per route

Procurement

(program 1100)Number of Purchase

Requisitions

- G4 -


Facilities (63300) Graphic Flow

func.01

Allocation Units02

Grantee (CPU) Filtered thru … less any pymts


Same as …Grantee (CPU)less any pymts

05Based on POPAA, to the … Grantee (CPU) mapped to … Filtered thru … less any pymts




less any pymts

99 NOT recoverable / NOT allocable


Facilities' Costs*

Building Maintenance(1200, 1210, 1220, 1225)

General Government

Direct Billed Maint(DSS & ADMHS)

Real Property(1207, 1250)

Special Projects(1230, 1240)

General & Admin(Admin Projects)

To functions by S&B

Maint costs per bldg per sq ft occupied

Direct billed to DSS and ADMHS



Building Landscape(1220, 1225)

Maint costs per bldg per sq ft occupied

- G5 -


Human Resources (64000) Graphic Flow

func.01

Allocation Units

02 Grantee Filtered thru … less any pymts


Filtered thru …Grantee

to the … less any pymts04

Based on POPAA, Filtered thru … Grantee mapped to … less any pymts

05 Grantee Filtered thru … less any pymts

08100% to . . . . . . . . . . . . . . . . . . . . . . . . . . . . >

09100% to . . . . . . . . . . . . . . . . . . . . . . . . . . . . >

10 Filtered thru … Grantee

less any pymts

NOT recoverable / NOT allocable99


Human Resources'

Costs*

Direct Identify(prog 2000, 4000, 7000)

HR Countywide(prg 2000-7000)

Health Insur(manual adj)

Dental Insur(manual adj)

Dental SI(prog 8633)

General & Admin(prog 1000)

To functions by S&B

Unemployment SI(prog 8632)

FIN dollars by Project attributed to

dept/fund

Number of County employees (26 PP avg)

Number enrolled employees (26 PP avg)

Number enrolled employees (26 PP avg)

GRANTEE:Dental self

insurance fund

GRANTEE:Unemployment

SI fund

Employee University(prog 7330)

Total Course Charges

General Government

- G6 -


Treasurer/Tax Collector (65000) Graphic Flow

func.01

Allocation Units

GranteeBased on POPAA, less any pymts mapped to …


Filtered thru … to the …Grantee

less any pymts

Grantee99 NOT recoverable / NOT allocable less any pymts


TTC's Costs*

General Government(div 02 thru 05, less prog

2500)

Deferred Compensation(prog 1100 actv 457)

General & Admin(prog 1100, less 457)To functions by S&B

Count of enrolled employees

- G7 -

THE END

County of Santa Barbara COST ALLOCATION...

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