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COST ALLOCATION PLAN For use in the Fiscal Year 2013 – 2014

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

COUNTY OF SANTA BARBARA STATE OF CALIFORNIA

COUNTY OF SANTA BARBARA STATE OF CALIFORNIA

COST ALLOCATION PLAN

FOR USE IN THE FISCAL YEAR 2013-14

PREPARED IN ACCORDANCE WITH OMB CIRCULAR A-87

ROBERT W. GEIS, CPA AUDITOR-CONTROLLER

Santa Barbara County

County-wide Cost Allocation Plan

TABLE OF CONTENTS

County of Santa Barbara OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2013-14

Table of Contents

Schedule Page

Summary Information ..............Auditor’s Certification ...................................................................................................................... 1 ..............Organization Chart ............................................................................................................................ 2 ..............General Comments ............................................................................................................................ 4 ..............SCO Negotiation Agreement ............................................................................................................ 5 A ...........Allocated Costs By Cost Plan Unit ................................................................................................... 8 B ...........Fixed Costs Proposed ...................................................................................................................... 17 C ...........Detail of Allocated Costs ................................................................................................................ 20 D ...........Summary of Allocated Costs ........................................................................................................... 26 E ...........Summary of Allocation Basis ......................................................................................................... 29 F ............Cost Adjustments Breakout for Roll-Forward ................................................................................ 31

Equipment Use Allocation Detail 01.100 ...Narrative .......................................................................................................................................... 35 01.200 ...Costs to be Allocated ...................................................................................................................... 36 01.300 ...Functional Costs .............................................................................................................................. 37 01.40x ...Detail Allocation ............................................................................................................................. 38 01.500 ...Allocation Summary ....................................................................................................................... 40

Structure Use Allocation Detail 02.100 ...Narrative .......................................................................................................................................... 43 02.200 ...Costs to be Allocated ...................................................................................................................... 44 02.300 ...Functional Costs .............................................................................................................................. 45 02.40x ...Detail Allocation ............................................................................................................................. 46 02.500 ...Allocation Summary ....................................................................................................................... 51

County Executive Allocation Detail 03.100 ...Narrative .......................................................................................................................................... 55 03.200 ...Costs to be Allocated ...................................................................................................................... 56 03.300 ...Functional Costs .............................................................................................................................. 57 03.40x ...Detail Allocation ............................................................................................................................. 58 03.500 ...Allocation Summary ....................................................................................................................... 62

County Counsel Allocation Detail 04.100 ...Narrative .......................................................................................................................................... 67 04.200 ...Costs to be Allocated ...................................................................................................................... 68 04.300 ...Functional Costs .............................................................................................................................. 69 04.40x ...Detail Allocation ............................................................................................................................. 70 04.500 ...Allocation Summary ....................................................................................................................... 72

Landscape Maintenance Allocation Detail 05.100 ...Narrative .......................................................................................................................................... 77 05.200 ...Costs to be Allocated ...................................................................................................................... 78 05.300 ...Functional Costs .............................................................................................................................. 79 05.40x ...Detail Allocation ............................................................................................................................. 80 05.500 ...Allocation Summary ....................................................................................................................... 83


Table of Contents (continued) Schedule Page

Auditor-Controller Allocation Detail 06.100 ...Narrative .......................................................................................................................................... 87 06.200 ...Costs to be Allocated ...................................................................................................................... 88 06.300 ...Functional Costs .............................................................................................................................. 89 06.40x ...Detail Allocation ............................................................................................................................. 91 06.500 ...Allocation Summary ..................................................................................................................... 109

Purchasing Allocation Detail 07.100 ...Narrative ........................................................................................................................................ 117 07.200 ...Costs to be Allocated .................................................................................................................... 118 07.300 ...Functional Costs ............................................................................................................................ 119 07.40x ...Detail Allocation ........................................................................................................................... 120 07.500 ...Allocation Summary ..................................................................................................................... 126

Facilities Management Allocation Detail 08.100 ...Narrative ........................................................................................................................................ 131 08.200 ...Costs to be Allocated .................................................................................................................... 132 08.300 ...Functional Costs ............................................................................................................................ 133 08.40x ...Detail Allocation ........................................................................................................................... 135 08.500 ...Allocation Summary ..................................................................................................................... 140

Human Resources Department Allocation Detail 09.100 ...Narrative ........................................................................................................................................ 145 09.200 ...Costs to be Allocated .................................................................................................................... 146 09.300 ...Functional Costs ............................................................................................................................ 147 09.40x ...Detail Allocation ........................................................................................................................... 149 09.500 ...Allocation Summary ..................................................................................................................... 156

Treasurer/Retirement Allocation Detail 10.100 ...Narrative ........................................................................................................................................ 161 10.200 ...Costs to be Allocated .................................................................................................................... 162 10.300 ...Functional Costs ............................................................................................................................ 163 10.40x ...Detail Allocation ........................................................................................................................... 164 10.500 ...Allocation Summary ..................................................................................................................... 167


Supplemental Information

Table of Contents Exhibit Page

Internal Service Funds I ............General Comments ........................................................................................................................ 175 2 ............Combining Statement of Net Assets ............................................................................................. 180 3 ............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................ 181 4 ............Combining Statement of Cash Flows ............................................................................................ 182

Structures 4 ............Structure Allocations by Cost Plan Unit ....................................................................................... 185 5 ............Structure Allocations by Building ................................................................................................. 192 6 ............Occupancy of Multi-Use Structures .............................................................................................. 197 7 ............Occupancy in Non-County Owned Structures .............................................................................. 212 8 ............Details of County-Owned Structures ............................................................................................ 213 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9 ............Certification of Actuarial Assumptions ......................................................................................... 237 10 ..........Actuarial Summary Reports .......................................................................................................... 239



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11/21/12 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2013-14

General Comments

This Cost Allocation Plan (The Plan) uses the cost principles and procedures outlined in OMB A-87 to allocate the 2011-12 allowable expenditures of eight central support (or cost center) departments: Cost Center Title Services 12000 County Executive Office Directly Identified Special Projects Fiscal Management and Budget Preparation 13000 County Counsel Legal Services 52100 Landscape Maintenance Building Landscape Maintenance Directly Identified Special Projects 61000 Auditor-Controller Directly Identified Special Projects Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support Internal Audit Payroll Accounting 63200 Purchasing Agent Surplus Property Mail Courier Procurement 63300 Facilities Management Building Maintenance Directly Identified Building Charges Real Property & Property Management Directly Identified Special Projects 64000 Human Resources Directly Identified Special Projects Human Resources Services - Countywide Health Insurance Plan Administration (not Self-Funded) Dental Insurance Administration (not Self-Funded) Dental Self-Insurance Unemployment Self-Insurance Employee University 65000 Treasurer/Tax Collector/ Central Collections Public Administrator Bank Activity Charges Deferred Compensation

3


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

Adjustments:

There are two bottom line adjustments in the cost plan. Adjustment 1 corrects the roll-forward for a misallocation of structure use and maintenance fees between LAFCO and RDA Isla Vista. Adjustment 2 corrects the roll-forward for a misallocation of County Counsel services between LAFCO and SBCAG.

4

11000 BOS 21100 DA 21300 Child Supt Srvc

22100 Prob Svcs

22200 Prob Inst

23000 Pub DefendCostCenter

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2013-14

County of Santa Barbara

Allocated Costs By Cost Plan Unit

Schedule A11/21/12

00001 Eq Use Allow 916 18,776 41,884 9,533 3,446

00002 Str Use Allow 36,992 238,840 146,291 202,776 226,553

12000 Cnty Exec 102,319 52,761 26,054 73,045 45,428 35,074

13000 Cnty Counsel 57,429 26,801 13,302 23,518 686 2,352

52100 Land Maint 4,195 8,793 20,640 7,021 23,392

61000 Aud-Cont 25,670 110,953 53,762 147,069 108,643 47,168

63200 GS-Purchasing 13,681 17,379 12,522 34,195 9,333 13,303

63300 GS-Fac Svcs 81,107 184,580 683 368,456 490,462 122,503

64000 Human Resour 20,483 117,759 103,399 166,837 133,455 58,293

65000 Treasurer 429 2,051 1,737 29,201 2,425 961

Total Allocated 343,220 778,692 211,459 1,051,137 1,009,763 533,045Rollforward (54,925) (48,869) (17,716) (714,183) (173,344) (156,320)

Cost w/ Rollforward 288,295 729,823 193,743 336,954 836,420 376,725Adjustments

Proposed Costs 288,295 729,823 193,743 336,954 836,420 376,725

CostCenter25000 Court

Ops25001 Grand

Jury25002 Ct 0069 Svs

25003 Ct 5901 Svs

31100 Fire 32100 Sher-Coroner

10,366 270,16100001 Eq Use Allow10,335 32,653 154,95200002 Str Use Allow

2,379 25,455 134,701 171,99712000 Cnty Exec11,281 5,215 67,222 87,06513000 Cnty Counsel

1,728 55 10,90152100 Land Maint5,088 26,567 917 244,785 396,37461000 Aud-Cont

270 347 34,803 39,53063200 GS-Purchasin842 2,659 322,308 465,57263300 GS-Fac Svcs

194,839 300,15564000 Human Resour6,022 7,25365000 Treasurer

Total Allocated 31,923 60,243 917 1,047,754 1,903,959(217,985) 22,742 4,895 (1,035) (276,855) (757,973)Rollforward

Cost w/ Rollforward (217,985) 54,664 65,138 (118) 770,900 1,145,986Adjustments

Proposed Costs (217,985) 54,664 65,138 (118) 770,900 1,145,986

8

32200 Sher-Custody

32230 Inmate Welfare

41100 PHD 41201 PHD-CHIP

41212 PHD-EMS

41400 PHD-HSCostCenter




Schedule A11/21/12

00001 Eq Use Allow 212,085

00002 Str Use Allow 405,668 337,898 18,276

12000 Cnty Exec 92,460 2,367 159,187 3,656 1

13000 Cnty Counsel 49,385 67,018 6,270

52100 Land Maint 34,765 632

61000 Aud-Cont 217,434 11,523 461,785 16,220 3,291

63200 GS-Purchasing 5,118 1,802 81,755 7,816

63300 GS-Fac Svcs 1,009,572 928,920 19,378

64000 Human Resour 206,775 8,103 377,188 9,270 5

65000 Treasurer 4,562 84 81,547 127

Total Allocated 2,203,059 23,878 2,530,062 81,646 3,297Rollforward (36,976) (18,254) (334,738) (210) (36,444) (115,331)

Cost w/ Rollforward 2,166,083 5,624 2,195,324 (210) 45,202 (112,035)Adjustments

Proposed Costs 2,166,083 5,624 2,195,324 (210) 45,202 (112,035)

CostCenter41500 PHD-

EHS41540 PHD-

AS41814 PHD-

TSAC43000

ADMHS43100

ADMHS-43200

ADMHS-ADP

00001 Eq Use Allow11,769 28,244 88,193 20,214 2,05600002 Str Use Allow

8,779 8,922 67,728 79,802 9,36312000 Cnty Exec6,569 7,473 (18,011) 69413000 Cnty Counsel1,947 5,155 17,961 1,594 34352100 Land Maint

26,700 78,781 2,147 204,165 174,944 30,75261000 Aud-Cont2,585 14,953 1,351 25,353 6,943 6,97063200 GS-Purchasin

93,677 152,365 207,863 82,083 3,80563300 GS-Fac Svcs19,783 25,800 181,164 106,795 11,04864000 Human Resour

471 318 2,361 1,512 25265000 Treasurer

Total Allocated 172,281 322,012 3,498 776,779 473,886 65,28435,725 (6,985) (1,729) (441,320) 203,894 (19,045)Rollforward

Cost w/ Rollforward 208,006 315,027 1,769 335,458 677,780 46,240Adjustments

Proposed Costs 208,006 315,027 1,769 335,458 677,780 46,240

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44000 Soc Svcs

44001 IHSS 44900 DSS-ARRA

51000 Ag Comm

52371 PLCFD 53100 P&DCostCenter




Schedule A11/21/12

00001 Eq Use Allow 54,970 21,952

00002 Str Use Allow 479,565 11,550 10,680

12000 Cnty Exec 184,176 1,874 24,365 49,374

13000 Cnty Counsel (20,768) 3,549 26,049 912,021

52100 Land Maint 22,622 5,823 4,815

61000 Aud-Cont 508,542 7,841 26,566 364 78,029

63200 GS-Purchasing 63,697 540 9,550 6,387

63300 GS-Fac Svcs 52,233 47,097 83,247

64000 Human Resour 549,424 4,338 38,201 58,642

65000 Treasurer 133,785 69 357 1 1,214

Total Allocated 1,973,276 18,212 244,527 364 1,226,363Rollforward (923,743) (6,908) (29,395) (4,390) (290,854)

Cost w/ Rollforward 1,049,532 11,304 215,132 (4,026) 935,509Adjustments

Proposed Costs 1,049,532 11,304 215,132 (4,026) 935,509

CostCenter53460 RDA

IV53500 P&D-

Energy53600 P&D-

B&S53641 P&D-

Oil54100 PW-

Admin54210 PW-

Roads

1,482 14,43700001 Eq Use Allow974 5,964 8,117 34,82300002 Str Use Allow

8,040 3,567 25,666 2,262 6,661 42,78512000 Cnty Exec33,858 437 19,051 173 2,576 60,40913000 Cnty Counsel

341 5,267 956 3,36452100 Land Maint51,966 7,624 39,777 4,177 19,841 292,86161000 Aud-Cont

1,261 305 4,550 5,501 69,87563200 GS-Purchasin692 5,197 32,023 64,668 176,35163300 GS-Fac Svcs

2,754 2,946 32,702 1,846 85,289 115,56564000 Human Resour60 127 762 292 2,28965000 Treasurer

Total Allocated 98,630 21,517 167,244 8,458 208,337 798,322184,848 (24,957) (49,818) (19,138) (90,765) (2,669)Rollforward

Cost w/ Rollforward 283,478 (3,440) 117,426 (10,680) 117,572 795,653(3,180)Adjustments

Proposed Costs 280,298 (3,440) 117,426 (10,680) 117,572 795,653

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54221 GS-Airports

54300 PW-Surveyor

54410 PW-Flood

54471 PW-Water

54478 PW-Proj Clnwtr

54500 PW-SWMCostCenter




Schedule A11/21/12

00001 Eq Use Allow 19,697

00002 Str Use Allow 3,730 40,336 1,292 714

12000 Cnty Exec 5,562 16,052 2,255 882 27,945

13000 Cnty Counsel 51,228 28,943 3,240 (7,742)

52100 Land Maint 467 2,448 1,469

61000 Aud-Cont 142 27,814 89,266 8,466 3,740 102,994

63200 GS-Purchasing 305 3,609 17,283 3,463 2,196 40,054

63300 GS-Fac Svcs 10,898 57,486 682 28,070

64000 Human Resour 22,091 38,202 5,363 1,231 62,795

65000 Treasurer 172 666 82 35 857

Total Allocated 447 145,268 290,682 24,844 8,084 257,156Rollforward (3,575) (27,703) (12,781) (43,014) 2,648 (137,571)

Cost w/ Rollforward (3,128) 117,565 277,901 (18,170) 10,732 119,585Adjustments

Proposed Costs (3,128) 117,565 277,901 (18,170) 10,732 119,585

CostCenter54560 PW-

Lag San55000 HCD 55200 HCD-

AH55300 HCD-Home Prog

55400 HCD-OCFD

55600 HCD-CDBG

3,54300001 Eq Use Allow11,211 2,58600002 Str Use Allow

6,491 17,34912000 Cnty Exec8,460 41,576 44,616 10,01513000 Cnty Counsel

36252100 Land Maint30,753 38,721 2,637 1,319 354 2,91361000 Aud-Cont16,618 20,180 2,432 270 270 5,67463200 GS-Purchasin

5,920 13,86263300 GS-Fac Svcs10,829 6,683 39,65364000 Human Resour

288 13365000 Treasurer

Total Allocated 90,568 144,994 44,721 46,204 625 18,603(22,541) (72,127) 37,981 38,769 48 (1,145)Rollforward

Cost w/ Rollforward 68,027 72,867 82,702 84,973 673 17,458Adjustments

Proposed Costs 68,027 72,867 82,702 84,973 673 17,458

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55700 HCD-MEF

57000 CSD 62000 Clk-Rec-Assr

63100 GS-Admin

63410 GS-Med Mal

63420 GS-Work CompCostCenter




Schedule A11/21/12

00001 Eq Use Allow 170,850 14,975

00002 Str Use Allow 175,374 10,374 3,622

12000 Cnty Exec 1,382 59,083 41,656 7,491 2,256

13000 Cnty Counsel 724 42,121 13,602 (3,617) (44,102)

52100 Land Maint 19,973 3,032 334

61000 Aud-Cont 44,817 3,717 104,556 12,372 224 24,905

63200 GS-Purchasing 811 21,740 5,382 2,022

63300 GS-Fac Svcs 223,596 27,102 9,118

64000 Human Resour 1,578 1,416 100,106 26,702 6,222

65000 Treasurer 6 30 1,895 249 105

Total Allocated 49,317 64,246 901,867 121,282 (3,393) 4,483Rollforward 21,537 (512,806) (5,104) (11,997) (18,528)

Cost w/ Rollforward 70,854 64,246 389,061 116,178 (15,390) (14,046)Adjustments

Proposed Costs 70,854 64,246 389,061 116,178 (15,390) (14,046)

CostCenter63430 GS-Liability

63500 GS-Comm

63600 GS-Veh Ops

63700 GS-ITS 63800 GS-Utilities

63921 GS-Repro

00001 Eq Use Allow4,705 4,641 35,82600002 Str Use Allow

2,116 5,555 9,811 17,380 671 (128)12000 Cnty Exec(36,405) 1,19513000 Cnty Counsel

1,895 1,833 2,27852100 Land Maint8,163 17,404 30,305 32,535 5,032 60361000 Aud-Cont

180 10,290 14,253 8,900 27063200 GS-Purchasin24,022 46,927 61,235 9,60663300 GS-Fac Svcs

2,950 5,645 13,168 15,064 1,22564000 Human Resour69 141 446 308 3565000 Treasurer

Total Allocated (22,927) 69,656 121,385 174,721 16,838 47529,879 (58,027) (33,955) (57,384) 996 (84,964)Rollforward

Cost w/ Rollforward 6,952 11,630 87,429 117,337 17,834 (84,489)Adjustments

Proposed Costs 6,952 11,630 87,429 117,337 17,834 (84,489)

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64332 HR-Unemp SI

64333 HR-Dent SI

66000 ITD 80100 Law Library

81000 SBC Retirement

81100 SBC OPEBCostCenter




Schedule A11/21/12

00001 Eq Use Allow

00002 Str Use Allow 18,924

12000 Cnty Exec 473

13000 Cnty Counsel 3,567

52100 Land Maint 7,349

61000 Aud-Cont 307 2,648 5,952 30,491 5,811

63200 GS-Purchasing 450 3,055 4,706

63300 GS-Fac Svcs 85,262

64000 Human Resour 832 381 1,620

65000 Treasurer 353

Total Allocated 1,139 3,098 120,922 41,210 5,811Rollforward 1,021 (6,192) (85,674) (250,863) (18,106) (1,470)

Cost w/ Rollforward 2,160 (3,094) (85,674) (129,940) 23,103 4,341Adjustments

Proposed Costs 2,160 (3,094) (85,674) (129,940) 23,103 4,341

CostCenter81500

LAFCO83210 SM

Pub Airport83260 Carp

Cem Dist83270 Goleta

Cem Dist83280

Guadalupe 83290

Lompoc Cem

00001 Eq Use Allow16500002 Str Use Allow42312000 Cnty Exec

7,01313000 Cnty Counsel5852100 Land Maint

6,516 104 3,529 (208) 5,503 1,44761000 Aud-Cont63200 GS-Purchasin

87963300 GS-Fac Svcs64000 Human Resour65000 Treasurer

Total Allocated 15,054 104 3,529 (208) 5,503 1,44739,926 (552) (21,906) (14,151) (24,543) (12,007)Rollforward

Cost w/ Rollforward 54,980 (447) (18,377) (14,359) (19,040) (10,560)(33,129)Adjustments

Proposed Costs 21,851 (447) (18,377) (14,359) (19,040) (10,560)

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83300 LA Cem Dist

83310 Oak Hill Cem D

83320 SM Cem Dist

83465 Casmalia

83516 Los Alamos CSD

83546 MH CSDCostCenter




Schedule A11/21/12

00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint

61000 Aud-Cont 14,491 876 3,581 20,127 52

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resour

65000 Treasurer

Total Allocated 14,491 876 3,581 20,127 52Rollforward 3,067 (11,898) (16,843) 4,580 (132) (289)

Cost w/ Rollforward 17,558 (11,023) (13,262) 24,707 (79) (289)Adjustments

Proposed Costs 17,558 (11,023) (13,262) 24,707 (79) (289)

CostCenter83566 SY

CSD83602 VV

CSD83630 CSFPD 83650 MFPD 83750

Lompoc HCD83817

Embarcadero

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

115 418 16,316 135 8361000 Aud-Cont63200 GS-Purchasin63300 GS-Fac Svcs64000 Human Resour65000 Treasurer

Total Allocated 115 418 16,316 135 83(528) (13) (77,707) (20,609) (494) (113)Rollforward

Cost w/ Rollforward (414) (13) (77,290) (4,294) (359) (30)Adjustments

Proposed Costs (414) (13) (77,290) (4,294) (359) (30)

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84000 Goleta West San

84090 SB MTD

84160 MVMD 84400 CVRD 84500 CRCD 84560 Carp San DistCostCenter




Schedule A11/21/12

00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel 70

52100 Land Maint

61000 Aud-Cont 188 13,198 16,132 (6,557) 125

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resour

65000 Treasurer

Total Allocated 188 13,198 16,202 (6,557) 125Rollforward (144) (521) 2,511 (3,167) (15,741) (531)

Cost w/ Rollforward (144) (333) 15,709 13,035 (22,298) (406)Adjustments

Proposed Costs (144) (333) 15,709 13,035 (22,298) (406)

CostCenter84640 Goleta

SD85100 IVRPD 85200 Mont

San Dist85215 Summ

San Dist85600 Mon

Wtr Dist85700

SMVWCD

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

231 15,866 229 1,189 52 (9,334)61000 Aud-Cont63200 GS-Purchasin63300 GS-Fac Svcs64000 Human Resour65000 Treasurer

Total Allocated 231 15,866 229 1,189 52 (9,334)(490) (8,231) (828) (7,023) (40) (18,945)Rollforward

Cost w/ Rollforward (259) 7,635 (598) (5,835) 12 (28,279)Adjustments

Proposed Costs (259) 7,635 (598) (5,835) 12 (28,279)

15

85800 SYRWCD

85810 SYRWCD,

86100 SBCAG

87100 APCD 90901 990 Prop 10

99000 Dept 990CostCenter




Schedule A11/21/12

00001 Eq Use Allow

00002 Str Use Allow 35,133

12000 Cnty Exec (868) 11 22,320 (1,652)

13000 Cnty Counsel (2,320) (1,312) 100

52100 Land Maint 1,218

61000 Aud-Cont 135 104 21,620 23,210 30,754 4,652

63200 GS-Purchasing 3,895 6,147 9,259 270

63300 GS-Fac Svcs 106 248 113,918

64000 Human Resour 1,860 14,569 2,089

65000 Treasurer 236

Total Allocated 135 104 22,434 30,164 77,238 155,629Rollforward (61) (381) (48,319) (13,498) (9,837) (36,369)

Cost w/ Rollforward 74 (277) (25,885) 16,666 67,400 119,260Adjustments 36,309

Proposed Costs 74 (277) 10,424 16,666 67,400 119,260

CostCenter99999 Other Subtotal Direct Billed Unallocated Total

18,257 887,331 887,33100001 Eq Use Allow417,098 3,279,112 3,279,11200002 Str Use Allow

1,694,763 109,774 3,582,260 5,386,79812000 Cnty Exec26,159 1,638,755 4,308,666 405,534 6,352,95513000 Cnty Counsel73,025 298,051 10,431,225 10,729,27652100 Land Maint

687,919 4,944,084 213,800 1,578,453 6,736,33761000 Aud-Cont85,996 781,655 781,65563200 GS-Purchasin

926,572 6,643,852 1,919,174 69,573 8,632,59963300 GS-Fac Svcs141,066 3,456,195 121,666 30,643 3,608,50364000 Human Resour

286,377 150,000 5,901,974 6,338,35265000 Treasurer

Total Allocated 2,376,091 23,910,176 6,823,079 21,999,664 52,732,918380,155 (5,689,089) (5,689,089)Rollforward

Cost w/ Rollforward 2,756,246 18,221,088 6,823,079 21,999,664 47,043,830Adjustments

Proposed Costs 2,756,246 18,221,088 6,823,079 21,999,664 47,043,830

16



Rollforward Differences

Actual Cost w/ Rollfwrd

Adjustments

Proposed for Following Yr

Fixed Costs Proposed

Final Costs Fiscal 11-12

Fixed Costs Fiscal 11-12

Schedule B11/21/12

11000 BOS 343,220 288,295 288,295398,146 (54,925)21100 DA 778,692 729,823 729,823827,561 (48,869)21300 Child Supt Srvc 211,459 193,743 193,743229,175 (17,716)22100 Prob Svcs 1,051,137 336,954 336,9541,765,320 (714,183)22200 Prob Inst 1,009,763 836,420 836,4201,183,107 (173,344)23000 Pub Defend 533,045 376,725 376,725689,366 (156,320)25000 Court Ops (217,985) (217,985)217,985 (217,985)25001 Grand Jury 31,923 54,664 54,6649,181 22,74225002 Ct 0069 Svs 60,243 65,138 65,13855,348 4,89525003 Ct 5901 Svs 917 (118) (118)1,953 (1,035)31100 Fire 1,047,754 770,900 770,9001,324,609 (276,855)32100 Sher-Coroner 1,903,959 1,145,986 1,145,9862,661,931 (757,973)32200 Sher-Custody 2,203,059 2,166,083 2,166,0832,240,035 (36,976)32230 Inmate Welfare 23,878 5,624 5,62442,131 (18,254)41100 PHD 2,530,062 2,195,324 2,195,3242,864,800 (334,738)41201 PHD-CHIP (210) (210)210 (210)41212 PHD-EMS 81,646 45,202 45,202118,090 (36,444)41400 PHD-HS 3,297 (112,035) (112,035)118,628 (115,331)41500 PHD-EHS 172,281 208,006 208,006136,556 35,72541540 PHD-AS 322,012 315,027 315,027328,996 (6,985)41814 PHD-TSAC 3,498 1,769 1,7695,227 (1,729)43000 ADMHS 776,779 335,458 335,4581,218,099 (441,320)43100 ADMHS-MHSA 473,886 677,780 677,780269,992 203,89443200 ADMHS-ADP 65,284 46,240 46,24084,329 (19,045)44000 Soc Svcs 1,973,276 1,049,532 1,049,5322,897,019 (923,743)44001 IHSS 18,212 11,304 11,30425,120 (6,908)44900 DSS-ARRA51000 Ag Comm 244,527 215,132 215,132273,921 (29,395)52371 PLCFD 364 (4,026) (4,026)4,755 (4,390)53100 P&D 1,226,363 935,509 935,5091,517,217 (290,854)53460 RDA IV 98,630 283,478 (3,180) 280,298(86,218) 184,84853500 P&D-Energy 21,517 (3,440) (3,440)46,474 (24,957)53600 P&D-B&S 167,244 117,426 117,426217,062 (49,818)53641 P&D-Oil 8,458 (10,680) (10,680)27,595 (19,138)54100 PW-Admin 208,337 117,572 117,572299,103 (90,765)54210 PW-Roads 798,322 795,653 795,653800,991 (2,669)54221 GS-Airports 447 (3,128) (3,128)4,021 (3,575)54300 PW-Surveyor 145,268 117,565 117,565172,970 (27,703)54410 PW-Flood 290,682 277,901 277,901303,462 (12,781)54471 PW-Water 24,844 (18,170) (18,170)67,857 (43,014)54478 PW-Proj Clnwtr 8,084 10,732 10,7325,435 2,64854500 PW-SWM 257,156 119,585 119,585394,727 (137,571)54560 PW-Lag San 90,568 68,027 68,027113,109 (22,541)

17





Adjustments





Schedule B11/21/12

55000 HCD 144,994 72,867 72,867217,121 (72,127)55200 HCD-AH 44,721 82,702 82,7026,740 37,98155300 HCD-Home Prog 46,204 84,973 84,9737,435 38,76955400 HCD-OCFD 625 673 673576 4855600 HCD-CDBG 18,603 17,458 17,45819,748 (1,145)55700 HCD-MEF 49,317 70,854 70,85427,780 21,53757000 CSD 64,246 64,246 64,24662000 Clk-Rec-Assr 901,867 389,061 389,0611,414,673 (512,806)63100 GS-Admin 121,282 116,178 116,178126,387 (5,104)63410 GS-Med Mal (3,393) (15,390) (15,390)8,605 (11,997)63420 GS-Work Comp 4,483 (14,046) (14,046)23,011 (18,528)63430 GS-Liability (22,927) 6,952 6,952(52,807) 29,87963500 GS-Comm 69,656 11,630 11,630127,683 (58,027)63600 GS-Veh Ops 121,385 87,429 87,429155,340 (33,955)63700 GS-ITS 174,721 117,337 117,337232,105 (57,384)63800 GS-Utilities 16,838 17,834 17,83415,843 99663921 GS-Repro 475 (84,489) (84,489)85,439 (84,964)64332 HR-Unemp SI 1,139 2,160 2,160118 1,02164333 HR-Dent SI 3,098 (3,094) (3,094)9,291 (6,192)66000 ITD (85,674) (85,674)85,674 (85,674)80100 Law Library 120,922 (129,940) (129,940)371,785 (250,863)81000 SBC Retirement 41,210 23,103 23,10359,316 (18,106)81100 SBC OPEB 5,811 4,341 4,3417,281 (1,470)81500 LAFCO 15,054 54,980 (33,129) 21,851(24,873) 39,92683210 SM Pub Airport 104 (447) (447)656 (552)83260 Carp Cem Dist 3,529 (18,377) (18,377)25,434 (21,906)83270 Goleta Cem Dist (208) (14,359) (14,359)13,943 (14,151)83280 Guadalupe Cem D 5,503 (19,040) (19,040)30,046 (24,543)83290 Lompoc Cem Dist 1,447 (10,560) (10,560)13,454 (12,007)83300 LA Cem Dist 14,491 17,558 17,55811,424 3,06783310 Oak Hill Cem D 876 (11,023) (11,023)12,774 (11,898)83320 SM Cem Dist 3,581 (13,262) (13,262)20,424 (16,843)83465 Casmalia CSD 20,127 24,707 24,70715,547 4,58083516 Los Alamos CSD 52 (79) (79)184 (132)83546 MH CSD (289) (289)289 (289)83566 SY CSD 115 (414) (414)643 (528)83602 VV CSD (13) (13)13 (13)83630 CSFPD 418 (77,290) (77,290)78,125 (77,707)83650 MFPD 16,316 (4,294) (4,294)36,925 (20,609)83750 Lompoc HCD 135 (359) (359)630 (494)83817 Embarcadero MID 83 (30) (30)197 (113)84000 Goleta West San (144) (144)144 (144)84090 SB MTD 188 (333) (333)708 (521)

18





Adjustments





Schedule B11/21/12

84160 MVMD 13,198 15,709 15,70910,687 2,51184400 CVRD 16,202 13,035 13,03519,369 (3,167)84500 CRCD (6,557) (22,298) (22,298)9,184 (15,741)84560 Carp San Dist 125 (406) (406)656 (531)84640 Goleta SD 231 (259) (259)722 (490)85100 IVRPD 15,866 7,635 7,63524,097 (8,231)85200 Mont San Dist 229 (598) (598)1,057 (828)85215 Summ San Dist 1,189 (5,835) (5,835)8,212 (7,023)85600 Mon Wtr Dist 52 12 1292 (40)85700 SMVWCD (9,334) (28,279) (28,279)9,612 (18,945)85800 SYRWCD 135 74 74197 (61)85810 SYRWCD, ID No1 104 (277) (277)485 (381)86100 SBCAG 22,434 (25,885) 36,309 10,42470,753 (48,319)87100 APCD 30,164 16,666 16,66643,662 (13,498)90901 990 Prop 10 77,238 67,400 67,40087,075 (9,837)99000 Dept 990 155,629 119,260 119,260191,998 (36,369)99999 Other 2,376,091 2,756,246 2,756,2461,995,936 380,155

23,910,176Subtotal 29,535,019 (5,689,089) 18,221,088 18,221,088Direct Billed 6,823,079 6,823,079Unallocated 21,999,664 21,999,664

52,732,918Total 47,043,830

19



Total Allocated 00001 Eq Use Allow

00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint

Detail of Allocated Costs

Schedule C11/21/12

(1,034,010)00001 Eq Use Allow(3,871,086)00002 Str Use Allow

15,916 155,834 (5,543,895) 105,598 1,61612000 Cnty Exec1,682 20,149 24,920 (6,922,858) 1,72313000 Cnty Counsel

42,241 157,993 43,905 90,222 (10,763,694)52100 Land Maint14,090 26,603 20,181 59,070 2,73061000 Aud-Cont

3,021 9,159 3,298 1,853 47463200 GS-Purchasing40,587 167,226 21,035 97,697 20,77763300 GS-Fac Svcs22,024 28,911 25,489 51,828 4,35164000 Human Resources

7,116 26,099 18,270 163,636 2,74765000 Treasurer343,220 916 36,992 102,319 57,429 4,19511000 BOS778,692 18,776 238,840 52,761 26,801 8,79321100 DA211,459 26,054 13,30221300 Child Supt Srvc

1,051,137 41,884 146,291 73,045 23,518 20,64022100 Prob Svcs1,009,763 9,533 202,776 45,428 686 7,02122200 Prob Inst

533,045 3,446 226,553 35,074 2,352 23,39223000 Pub Defend31,923 10,335 2,379 11,281 1,72825001 Grand Jury60,243 25,455 5,21525002 Ct 0069 Svs

91725003 Ct 5901 Svs1,047,754 10,366 32,653 134,701 67,222 5531100 Fire1,903,959 270,161 154,952 171,997 87,065 10,90132100 Sher-Coroner2,203,059 212,085 405,668 92,460 49,38532200 Sher-Custody

23,878 2,36732230 Inmate Welfare2,530,062 337,898 159,187 67,018 34,76541100 PHD

81,646 18,276 3,656 6,270 63241212 PHD-EMS3,297 141400 PHD-HS

172,281 11,769 8,779 6,569 1,94741500 PHD-EHS322,012 28,244 8,922 7,473 5,15541540 PHD-AS

3,49841814 PHD-TSAC776,779 88,193 67,728 (18,011) 17,96143000 ADMHS473,886 20,214 79,802 1,59443100 ADMHS-MHSA

65,284 2,056 9,363 694 34343200 ADMHS-ADP1,973,276 479,565 184,176 (20,768) 22,62244000 Soc Svcs

18,212 1,874 3,54944001 IHSS244,527 54,970 11,550 24,365 26,049 5,82351000 Ag Comm

36452371 PLCFD1,226,363 21,952 10,680 49,374 912,021 4,81553100 P&D

98,630 8,040 33,85853460 RDA IV21,517 974 3,567 437 34153500 P&D-Energy

167,244 1,482 5,964 25,666 19,051 5,26753600 P&D-B&S8,458 2,262 17353641 P&D-Oil

208,337 14,437 8,117 6,661 2,576 95654100 PW-Admin798,322 34,823 42,785 60,409 3,36454210 PW-Roads

20



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resources

65000 Treasurer


Schedule C11/21/12

00001 Eq Use Allow00002 Str Use Allow

78,088 8,177 67,826 28,072 41912000 Cnty Exec38,040 2,654 50,558 28,630 63013000 Cnty Counsel

312,237 49,470 61,011 127,962 1,10752100 Land Maint(7,351,721) 8,065 73,813 67,018 83361000 Aud-Cont

9,035 (921,969) 16,604 4,705 13863200 GS-Purchasing84,234 50,299 (9,025,022) 37,084 78263300 GS-Fac Svcs32,070 14,672 62,774 (3,938,826) 43164000 Human Resources61,680 6,976 59,837 36,852 (6,342,692)65000 Treasurer25,670 13,681 81,107 20,483 42911000 BOS

110,953 17,379 184,580 117,759 2,05121100 DA53,762 12,522 683 103,399 1,73721300 Child Supt Srvc

147,069 34,195 368,456 166,837 29,20122100 Prob Svcs108,643 9,333 490,462 133,455 2,42522200 Prob Inst

47,168 13,303 122,503 58,293 96123000 Pub Defend5,088 270 84225001 Grand Jury

26,567 347 2,65925002 Ct 0069 Svs91725003 Ct 5901 Svs

244,785 34,803 322,308 194,839 6,02231100 Fire396,374 39,530 465,572 300,155 7,25332100 Sher-Coroner217,434 5,118 1,009,572 206,775 4,56232200 Sher-Custody

11,523 1,802 8,103 8432230 Inmate Welfare461,785 81,755 928,920 377,188 81,54741100 PHD

16,220 7,816 19,378 9,270 12741212 PHD-EMS3,291 541400 PHD-HS

26,700 2,585 93,677 19,783 47141500 PHD-EHS78,781 14,953 152,365 25,800 31841540 PHD-AS

2,147 1,35141814 PHD-TSAC204,165 25,353 207,863 181,164 2,36143000 ADMHS174,944 6,943 82,083 106,795 1,51243100 ADMHS-MHSA

30,752 6,970 3,805 11,048 25243200 ADMHS-ADP508,542 63,697 52,233 549,424 133,78544000 Soc Svcs

7,841 540 4,338 6944001 IHSS26,566 9,550 47,097 38,201 35751000 Ag Comm

364 152371 PLCFD78,029 6,387 83,247 58,642 1,21453100 P&D51,966 1,261 692 2,754 6053460 RDA IV

7,624 305 5,197 2,946 12753500 P&D-Energy39,777 4,550 32,023 32,702 76253600 P&D-B&S

4,177 1,84653641 P&D-Oil19,841 5,501 64,668 85,289 29254100 PW-Admin

292,861 69,875 176,351 115,565 2,28954210 PW-Roads

21




00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint


Schedule C11/21/12

44754221 GS-Airports145,268 19,697 3,730 5,562 51,228 46754300 PW-Surveyor290,682 40,336 16,052 28,943 2,44854410 PW-Flood

24,844 1,292 2,255 3,24054471 PW-Water8,084 88254478 PW-Proj Clnwtr

257,156 714 27,945 (7,742) 1,46954500 PW-SWM90,568 11,211 6,491 8,46054560 PW-Lag San

144,994 3,543 2,586 17,349 41,576 36255000 HCD44,72155200 HCD-AH46,204 44,61655300 HCD-Home Prog

62555400 HCD-OCFD18,603 10,01555600 HCD-CDBG49,317 1,382 72455700 HCD-MEF64,246 59,08357000 CSD

901,867 170,850 175,374 41,656 42,121 19,97362000 Clk-Rec-Assr121,282 14,975 10,374 7,491 13,602 3,03263100 GS-Admin

(3,393) (3,617)63410 GS-Med Mal4,483 3,622 2,256 (44,102) 33463420 GS-Work Comp

(22,927) 2,116 (36,405)63430 GS-Liability69,656 4,705 5,555 1,89563500 GS-Comm

121,385 4,641 9,811 1,83363600 GS-Veh Ops174,721 35,826 17,380 1,195 2,27863700 GS-ITS

16,838 67163800 GS-Utilities475 (128)63921 GS-Repro

1,13964332 HR-Unemp SI3,09864333 HR-Dent SI

120,922 18,924 7,34980100 Law Library41,210 473 3,56781000 SBC Retirement

5,81181100 SBC OPEB15,054 165 423 7,013 5881500 LAFCO

10483210 SM Pub Airport3,52983260 Carp Cem Dist(208)83270 Goleta Cem Dist

5,50383280 Guadalupe Cem D1,44783290 Lompoc Cem Dist

14,49183300 LA Cem Dist87683310 Oak Hill Cem D

3,58183320 SM Cem Dist20,12783465 Casmalia CSD

5283516 Los Alamos CSD11583566 SY CSD41883630 CSFPD

16,31683650 MFPD

22



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C11/21/12

142 30554221 GS-Airports27,814 3,609 10,898 22,091 17254300 PW-Surveyor89,266 17,283 57,486 38,202 66654410 PW-Flood

8,466 3,463 682 5,363 8254471 PW-Water3,740 2,196 1,231 3554478 PW-Proj Clnwtr

102,994 40,054 28,070 62,795 85754500 PW-SWM30,753 16,618 5,920 10,829 28854560 PW-Lag San38,721 20,180 13,862 6,683 13355000 HCD

2,637 2,432 39,65355200 HCD-AH1,319 27055300 HCD-Home Prog

354 27055400 HCD-OCFD2,913 5,67455600 HCD-CDBG

44,817 811 1,578 655700 HCD-MEF3,717 1,416 3057000 CSD

104,556 21,740 223,596 100,106 1,89562000 Clk-Rec-Assr12,372 5,382 27,102 26,702 24963100 GS-Admin

22463410 GS-Med Mal24,905 2,022 9,118 6,222 10563420 GS-Work Comp

8,163 180 2,950 6963430 GS-Liability17,404 10,290 24,022 5,645 14163500 GS-Comm30,305 14,253 46,927 13,168 44663600 GS-Veh Ops32,535 8,900 61,235 15,064 30863700 GS-ITS

5,032 270 9,606 1,225 3563800 GS-Utilities60363921 GS-Repro307 83264332 HR-Unemp SI

2,648 45064333 HR-Dent SI5,952 3,055 85,262 38180100 Law Library

30,491 4,706 1,620 35381000 SBC Retirement5,81181100 SBC OPEB6,516 87981500 LAFCO

10483210 SM Pub Airport3,52983260 Carp Cem Dist(208)83270 Goleta Cem Dist

5,50383280 Guadalupe Cem D1,44783290 Lompoc Cem Dist

14,49183300 LA Cem Dist87683310 Oak Hill Cem D

3,58183320 SM Cem Dist20,12783465 Casmalia CSD

5283516 Los Alamos CSD11583566 SY CSD41883630 CSFPD

16,31683650 MFPD

23




00002 Str Use Allow

12000 Cnty Exec

13000 Cnty Counsel

52100 Land Maint


Schedule C11/21/12

13583750 Lompoc HCD8383817 Embarcadero MID

18884090 SB MTD13,19884160 MVMD16,202 7084400 CVRD(6,557)84500 CRCD

12584560 Carp San Dist23184640 Goleta SD

15,86685100 IVRPD22985200 Mont San Dist

1,18985215 Summ San Dist5285600 Mon Wtr Dist

(9,334)85700 SMVWCD13585800 SYRWCD10485810 SYRWCD, ID No1

22,434 (868) (2,320)86100 SBCAG30,164 11 (1,312)87100 APCD77,238 22,320 10090901 990 Prop 10

155,629 35,133 (1,652) 1,21899000 Dept 9902,376,091 18,257 417,098 26,159 73,02599999 Other6,823,079 109,774 4,308,666Direct Billed

21,999,664 3,582,260 405,534 10,431,225Unallocated

52,732,918Total 0 0 0 0 0

24



61000 Aud-Cont

63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C11/21/12

13583750 Lompoc HCD8383817 Embarcadero MID

18884090 SB MTD13,19884160 MVMD16,13284400 CVRD(6,557)84500 CRCD

12584560 Carp San Dist23184640 Goleta SD

15,86685100 IVRPD22985200 Mont San Dist

1,18985215 Summ San Dist5285600 Mon Wtr Dist

(9,334)85700 SMVWCD13585800 SYRWCD10485810 SYRWCD, ID No1

21,620 3,895 10686100 SBCAG23,210 6,147 248 1,86087100 APCD30,754 9,259 14,569 23690901 990 Prop 10

4,652 270 113,918 2,08999000 Dept 990687,919 85,996 926,572 141,06699999 Other213,800 1,919,174 121,666 150,000Direct Billed

1,578,453 69,573 30,643 5,901,974Unallocated

0Total 0 0 0 0 0

25



Total Expenditures

Deductions and Cost Adjustments

Total Allocated

Summary of Allocated Costs

Schedule D11/21/12

00001 Eq Use Allow 1,034,01000002 Str Use Allow 3,871,08612000 Cnty Exec (633,104)5,715,45313000 Cnty Counsel 6,753,87152100 Land Maint (159,570)10,037,11661000 Aud-Cont (154,991)7,234,30863200 GS-Purchasing (18,349)892,03163300 GS-Fac Svcs (608,679)9,113,97964000 Human Resources (107,178)3,803,45565000 Treasurer (140,989)6,100,46811000 BOS 343,22021100 DA 778,69221300 Child Supt Srvc 211,45922100 Prob Svcs 1,051,13722200 Prob Inst 1,009,76323000 Pub Defend 533,04525001 Grand Jury 31,92325002 Ct 0069 Svs 60,24325003 Ct 5901 Svs 91731100 Fire 1,047,75432100 Sher-Coroner 1,903,95932200 Sher-Custody 2,203,05932230 Inmate Welfare 23,87841100 PHD 2,530,06241212 PHD-EMS 81,64641400 PHD-HS 3,29741500 PHD-EHS 172,28141540 PHD-AS 322,01241814 PHD-TSAC 3,49843000 ADMHS 776,77943100 ADMHS-MHSA 473,88643200 ADMHS-ADP 65,28444000 Soc Svcs 1,973,27644001 IHSS 18,21251000 Ag Comm 244,52752371 PLCFD 36453100 P&D 1,226,36353460 RDA IV 98,63053500 P&D-Energy 21,51753600 P&D-B&S 167,24453641 P&D-Oil 8,45854100 PW-Admin 208,33754210 PW-Roads 798,32254221 GS-Airports 447

26



Total Expenditures


Total Allocated


Schedule D11/21/12

54300 PW-Surveyor 145,26854410 PW-Flood 290,68254471 PW-Water 24,84454478 PW-Proj Clnwtr 8,08454500 PW-SWM 257,15654560 PW-Lag San 90,56855000 HCD 144,99455200 HCD-AH 44,72155300 HCD-Home Prog 46,20455400 HCD-OCFD 62555600 HCD-CDBG 18,60355700 HCD-MEF 49,31757000 CSD 64,24662000 Clk-Rec-Assr 901,86763100 GS-Admin 121,28263410 GS-Med Mal (3,393)63420 GS-Work Comp 4,48363430 GS-Liability (22,927)63500 GS-Comm 69,65663600 GS-Veh Ops 121,38563700 GS-ITS 174,72163800 GS-Utilities 16,83863921 GS-Repro 47564332 HR-Unemp SI 1,13964333 HR-Dent SI 3,09880100 Law Library 120,92281000 SBC Retirement 41,21081100 SBC OPEB 5,81181500 LAFCO 15,05483210 SM Pub Airport 10483260 Carp Cem Dist 3,52983270 Goleta Cem Dist (208)83280 Guadalupe Cem D 5,50383290 Lompoc Cem Dist 1,44783300 LA Cem Dist 14,49183310 Oak Hill Cem D 87683320 SM Cem Dist 3,58183465 Casmalia CSD 20,12783516 Los Alamos CSD 5283566 SY CSD 11583630 CSFPD 41883650 MFPD 16,31683750 Lompoc HCD 13583817 Embarcadero MID 83

27



Total Expenditures


Total Allocated


Schedule D11/21/12

84090 SB MTD 18884160 MVMD 13,19884400 CVRD 16,20284500 CRCD (6,557)84560 Carp San Dist 12584640 Goleta SD 23185100 IVRPD 15,86685200 Mont San Dist 22985215 Summ San Dist 1,18985600 Mon Wtr Dist 5285700 SMVWCD (9,334)85800 SYRWCD 13585810 SYRWCD, ID No1 10486100 SBCAG 22,43487100 APCD 30,16490901 990 Prop 10 77,23899000 Dept 990 155,62999999 Other 2,376,091Direct Billed 6,823,079Unallocated 21,999,664

54,555,778 52,732,918(1,822,859)Total

28

Department and Function Basis of Allocation Source

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2013-14Summary of Allocation Basis

County of Santa Barbara Schedule E11/21/12

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

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

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

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

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

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

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

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

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

99 General Government Not Allocated

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

02 Legal Services Direct charges assigned in FIN FIN Expenditure Ledger


52100 Landscape Maintenance01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

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

03 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger


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


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

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

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

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

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

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

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


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

29

Department and Function Basis of Allocation Source

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2013-14Summary of Allocation Basis

County of Santa Barbara Schedule E11/21/12

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

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

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


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

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

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

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


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


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

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

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

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

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

10 Employee University Total course hours EU Database


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

03 Central Collections Seconds logged per client & dollars collected Treasurer CUBS System

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

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


30

Cost Center Function Roll-Forward

OMB Circular A-87 Cost Allocation Plan For Use in Fiscal Year 2013-14Adjustments Breakout for Roll-Forward

County of Santa Barbara Schedule F

Cost Plan Unit Adjustment

11/21/12

ADJUSTMENT 1

In the CAP fui FY 11/12, RDA Isla Vista and LAFCO’s use allowance, landscape maintenance, and facility maintenance charges for county occupied space were swapped. The FY 11/12 CAP charges were adjusted to address this error. This adjustment will correct the roll-forward.

00002 Str Use Allow 02 Structure Use Allowan 53460 (746) Do not includeRDA IV

00002 Str Use Allow 02 Structure Use Allowan 81500 746 Do not includeLAFCO

52100 Land Maint 02 Bldg Landscape 53460 (1,628) Do not includeRDA IV

52100 Land Maint 02 Bldg Landscape 81500 1,628 Do not includeLAFCO

63300 GS-Fac Svcs 02 Building Maintenance 53460 (806) Do not includeRDA IV

63300 GS-Fac Svcs 02 Building Maintenance 81500 806 Do not includeLAFCO

Total Adjustment 1

ADJUSTMENT 2

In the CAP fui FY 11/12, County Counsel inadvertently allocated LAFCO legal services to SBCAG instead of LAFCO. The FY 11/12 CAP charges were adjusted to address this error. This adjustment will correct the roll-forward.

13000 Cnty Counsel 02 Legal Services 81500 (36,309) Do not includeLAFCO

13000 Cnty Counsel 02 Legal Services 86100 36,309 Do not includeSBCAG

Total Adjustment 2

TOTAL ALL ADJUSTMENTS

31

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32



EQUIPMENT USE

ALLOCATION DETAIL

33


Schedule 01.100

Equipment Use [Cost Plan Unit 00001]

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

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

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

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

Function 02 – Equipment Use Allowance

Equipment Cost $ 25,831,361

Excluded Costs (12,715,580)

Adjusted Cost Base 13,115,781

Use Allowance $ 874,823

Function 04 – 5-Year Computer Equipment

Equipment Cost $ 942,489

Excluded Cost (146,552)

Adjusted Cost Base 795,937

Depreciation $ 159,187

35

Costs to be allocated for 00001 Equipment Use Allowance


County of Santa Barbara Schedule 01.200

First Allocation

Second Allocation

Total

11/21/12

Departmental Expenditures:

Equipment Use Allowance 874,823 874,823Depreciation - Computers, 5 yr 159,187 159,187

1,034,010 0 1,034,010Total Departmental Expenditures

1,034,010 0 1,034,010Total to be Allocated

36

Functional Costs for 00001 Equipment Use Allowance



Total Equipment Use Allowance

Depreciation - Computers, 5 yr

11/21/12


Equipment Use Allowance 874,823 874,823Depreciation - Computers, 5 y 159,187 159,187

1,034,010 874,823 159,187Total Expenditures

37

00001 Equipment Use Allowance



Detail Allocation for 02 Equipment Use Allowance

Allocation Units (A)

Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 213,725 14,333 14,3331.638% 14,33313000 Cnty Counsel 25,087 1,682 1,6820.192% 1,68252100 Land Maint 629,878 42,241 42,2414.829% 42,24161000 Aud-Cont 146,076 9,796 9,7961.120% 9,79663200 GS-Purchasing 45,055 3,021 3,0210.345% 3,02163300 GS-Fac Svcs 400,843 26,881 26,8813.073% 26,88164000 Human Resource 184,530 12,375 12,3751.415% 12,37565000 Treasurer 62,714 4,206 4,2060.481% 4,206

1,707,908 114,536 114,53613.093% 114,536Cost Center Subtotal

11000 BOS 13,658 916 9160.105% 91621100 DA 205,971 13,813 13,8131.579% 13,81322100 Prob Svcs 385,322 25,841 25,8412.954% 25,84122200 Prob Inst 115,162 7,723 7,7230.883% 7,72323000 Pub Defend 51,388 3,446 3,4460.394% 3,44631100 Fire 154,574 10,366 10,3661.185% 10,36632100 Sher-Coroner 3,729,330 250,098 250,09828.588% 250,09832200 Sher-Custody 3,162,507 212,085 212,08524.243% 212,08551000 Ag Comm 819,681 54,970 54,9706.284% 54,97053100 P&D 52,774 3,539 3,5390.405% 3,53953600 P&D-B&S 22,101 1,482 1,4820.169% 1,48254100 PW-Admin 36,469 2,446 2,4460.280% 2,44654300 PW-Surveyor 293,707 19,697 19,6972.252% 19,69755000 HCD 52,830 3,543 3,5430.405% 3,54362000 Clk-Rec-Assr 1,927,078 129,234 129,23414.773% 129,23463100 GS-Admin 42,206 2,830 2,8300.324% 2,83099999 Other 272,240 18,257 18,2572.087% 18,257

13,044,906 874,823 874,823100.000% 874,823Subtotal

Direct Billed

13,044,906 874,823 874,823100.000% 874,823Total Allocated

Allocation Basis: Source:

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

38

00001 Equipment Use Allowance



Detail Allocation for 04 Depreciation - Computers, 5 yr


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 7,916 1,583 1,5830.995% 1,58361000 Aud-Cont 21,471 4,294 4,2942.698% 4,29463300 GS-Fac Svcs 68,530 13,706 13,7068.610% 13,70664000 Human Resource 48,243 9,649 9,6496.061% 9,64965000 Treasurer 14,553 2,911 2,9111.828% 2,911

160,714 32,143 32,14320.192% 32,143Cost Center Subtotal

21100 DA 24,814 4,963 4,9633.118% 4,96322100 Prob Svcs 80,218 16,044 16,04410.078% 16,04422200 Prob Inst 9,050 1,810 1,8101.137% 1,81032100 Sher-Coroner 100,316 20,063 20,06312.604% 20,06353100 P&D 92,066 18,413 18,41311.567% 18,41354100 PW-Admin 59,954 11,991 11,9917.533% 11,99162000 Clk-Rec-Assr 208,080 41,616 41,61626.143% 41,61663100 GS-Admin 60,724 12,145 12,1457.629% 12,145

795,936 159,187 159,187100.000% 159,187Subtotal

Direct Billed

795,936 159,187 159,187100.000% 159,187Total Allocated


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

39



Total Equipment Use Allowance

Depreciation - Computers, 5 yr

Allocation Summary for 00001 Equipment Use Allowance

11/21/12

916 91611000 BOS15,916 14,333 1,58312000 Cnty Exec

1,682 1,68213000 Cnty Counsel18,776 13,813 4,96321100 DA41,884 25,841 16,04422100 Prob Svcs

9,533 7,723 1,81022200 Prob Inst3,446 3,44623000 Pub Defend

10,366 10,36631100 Fire270,161 250,098 20,06332100 Sher-Coroner212,085 212,08532200 Sher-Custody

54,970 54,97051000 Ag Comm42,241 42,24152100 Land Maint21,952 3,539 18,41353100 P&D

1,482 1,48253600 P&D-B&S14,437 2,446 11,99154100 PW-Admin19,697 19,69754300 PW-Surveyor

3,543 3,54355000 HCD14,090 9,796 4,29461000 Aud-Cont

170,850 129,234 41,61662000 Clk-Rec-Assr14,975 2,830 12,14563100 GS-Admin

3,021 3,02163200 GS-Purchasing40,587 26,881 13,70663300 GS-Fac Svcs22,024 12,375 9,64964000 Human Resources

7,116 4,206 2,91165000 Treasurer18,257 18,25799999 Other

1,034,010Total Allocated 874,823 159,187

40



STRUCTURE USE

ALLOCATION DETAIL

41


Schedule 02.100

Structure Use [Cost Plan Unit 00002]

Structures. The County uses an annual use allowance of 2% on structure costs and improvements in lieu of an established depreciation policy. The County records the original cost of structures and improvements in the Auditor-Controller’s computerized “Capital Asset Management System”. The Plan allocates building and grounds maintenance, utilities, janitorial, security, and other similar services by appropriate support center departments in forthcoming schedules. The Plan uses State approved rental rates to recover costs for the Social Services Main Building (J02028) and Betteravia Building C (T02005), and a State-reviewed rental rate for the Casa Nueva Building (J02002). The Plan allocates structure use allowance costs on the basis of square footage occupied. Exhibits 4 and 5 in the Cost Plan Supplement summarize the allocations by building and department. Exhibits 6 and 8 in the supplement show details of County-owned structures and occupancy per C.P.I.R. No. 15 (revised). Exhibit 8 also notes Federal or grant funding, capital investments by other funds, leases, and other exclusions.

43

Costs to be allocated for 00002 Structure Use Allowance



First Allocation

Second Allocation

Total

11/21/12


Structure Use Allowance 3,166,156 3,166,156Betteravia Rental Rate 205,945 205,945Social Services Main Rental Rate 178,417 178,417Casa Nueva Rental Rate 320,568 320,568


3,871,086 0 3,871,086Total to be Allocated

44

Functional Costs for 00002 Structure Use Allowance



Total Structure Use Allowance

Betteravia Rental Rate

Social Services Rental Rate

Casa Nueva Rental Rate

11/21/12


Structure Use Allowance 3,166,156 3,166,156Betteravia Rental Rate 205,945 205,945Social Services Main Rental R 178,417 178,417Casa Nueva Rental Rate 320,568 320,568

3,871,086 3,166,156 205,945 178,417 320,568Total Expenditures

45

00002 Structure Use Allowance



Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 155,541 155,541 155,5414.913% 155,54113000 Cnty Counsel 20,149 20,149 20,1490.636% 20,14952100 Land Maint 157,993 157,993 157,9934.990% 157,99361000 Aud-Cont 25,626 25,626 25,6260.809% 25,62663200 GS-Purchasing 9,159 9,159 9,1590.289% 9,15963300 GS-Fac Svcs 167,226 167,226 167,2265.282% 167,22664000 Human Resource 28,911 28,911 28,9110.913% 28,91165000 Treasurer 26,099 26,099 26,0990.824% 26,099

590,704 590,704 590,70418.657% 590,704Cost Center Subtotal

11000 BOS 36,992 36,992 36,9921.168% 36,99221100 DA 238,840 238,840 238,8407.544% 238,84022100 Prob Svcs 146,291 146,291 146,2914.620% 146,29122200 Prob Inst 202,776 202,776 202,7766.404% 202,77623000 Pub Defend 226,553 226,553 226,5537.155% 226,55325001 Grand Jury 10,335 10,335 10,3350.326% 10,33531100 Fire 32,063 32,063 32,0631.013% 32,06332100 Sher-Coroner 154,952 154,952 154,9524.894% 154,95232200 Sher-Custody 405,668 405,668 405,66812.813% 405,66841100 PHD 319,963 319,963 319,96310.106% 319,96341212 PHD-EMS 18,276 18,276 18,2760.577% 18,27641540 PHD-AS 28,244 28,244 28,2440.892% 28,24443000 ADMHS 88,193 88,193 88,1932.786% 88,19343100 ADMHS-MHSA 20,214 20,214 20,2140.638% 20,21443200 ADMHS-ADP 2,056 2,056 2,0560.065% 2,05644000 Soc Svcs 47,513 47,513 47,5131.501% 47,51351000 Ag Comm 11,550 11,550 11,5500.365% 11,55053100 P&D 10,680 10,680 10,6800.337% 10,68053500 P&D-Energy 974 974 9740.031% 97453600 P&D-B&S 5,964 5,964 5,9640.188% 5,96454100 PW-Admin 8,117 8,117 8,1170.256% 8,11754210 PW-Roads 34,823 34,823 34,8231.100% 34,82354300 PW-Surveyor 3,730 3,730 3,7300.118% 3,73054410 PW-Flood 40,336 40,336 40,3361.274% 40,33654471 PW-Water 1,292 1,292 1,2920.041% 1,29254500 PW-SWM 714 714 7140.023% 71454560 PW-Lag San 11,211 11,211 11,2110.354% 11,21155000 HCD 2,586 2,586 2,5860.082% 2,58662000 Clk-Rec-Assr 175,374 175,374 175,3745.539% 175,37463100 GS-Admin 10,374 10,374 10,3740.328% 10,37463420 GS-Work Comp 3,622 3,622 3,6220.114% 3,62263500 GS-Comm 4,705 4,705 4,7050.149% 4,70563600 GS-Veh Ops 4,641 4,641 4,6410.147% 4,641

46




Detail Allocation for 02 Structure Use Allowance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

63700 GS-ITS 35,704 35,704 35,7041.128% 35,70480100 Law Library 18,924 18,924 18,9240.598% 18,92481500 LAFCO 165 165 1650.005% 16599000 Dept 990 22,086 22,086 22,0860.698% 22,08699999 Other 188,953 188,953 188,9535.968% 188,953

3,166,156 3,166,156 3,166,156100.000% 3,166,156Subtotal

Direct Billed

3,166,156 3,166,156 3,166,156100.000% 3,166,156Total Allocated


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

47




Detail Allocation for 03 Betteravia Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 72 293 2930.142% 29361000 Aud-Cont 240 977 9770.474% 977

312 1,270 1,2700.617% 1,270Cost Center Subtotal

31100 Fire 145 590 5900.287% 59041100 PHD 4,407 17,935 17,9358.709% 17,93541500 PHD-EHS 2,892 11,769 11,7695.715% 11,76944000 Soc Svcs 39,613 161,211 161,21178.279% 161,21163700 GS-ITS 30 122 1220.059% 12299000 Dept 990 3,206 13,047 13,0476.335% 13,047

50,605 205,945 205,945100.000% 205,945Subtotal

Direct Billed

50,605 205,945 205,945100.000% 205,945Total Allocated


Square feet occupied per bldgG/S Bldg Square Footage Database

48




Detail Allocation for 04 Social Services Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

44000 Soc Svcs 50,420 178,417 178,417100.000% 178,417

50,420 178,417 178,417100.000% 178,417Subtotal

Direct Billed

50,420 178,417 178,417100.000% 178,417Total Allocated



49




Detail Allocation for 05 Casa Nueva Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

44000 Soc Svcs 8,150 92,424 92,42428.831% 92,42499999 Other 20,118 228,144 228,14471.169% 228,144

28,268 320,568 320,568100.000% 320,568Subtotal

Direct Billed

28,268 320,568 320,568100.000% 320,568Total Allocated



50







Allocation Summary for 00002 Structure Use Allowance

11/21/12

36,992 36,99211000 BOS155,834 155,541 29312000 Cnty Exec

20,149 20,14913000 Cnty Counsel238,840 238,84021100 DA146,291 146,29122100 Prob Svcs202,776 202,77622200 Prob Inst226,553 226,55323000 Pub Defend

10,335 10,33525001 Grand Jury32,653 32,063 59031100 Fire

154,952 154,95232100 Sher-Coroner405,668 405,66832200 Sher-Custody337,898 319,963 17,93541100 PHD

18,276 18,27641212 PHD-EMS11,769 11,76941500 PHD-EHS28,244 28,24441540 PHD-AS88,193 88,19343000 ADMHS20,214 20,21443100 ADMHS-MHSA

2,056 2,05643200 ADMHS-ADP479,565 47,513 161,211 178,417 92,42444000 Soc Svcs

11,550 11,55051000 Ag Comm157,993 157,99352100 Land Maint

10,680 10,68053100 P&D974 97453500 P&D-Energy

5,964 5,96453600 P&D-B&S8,117 8,11754100 PW-Admin

34,823 34,82354210 PW-Roads3,730 3,73054300 PW-Surveyor

40,336 40,33654410 PW-Flood1,292 1,29254471 PW-Water

714 71454500 PW-SWM11,211 11,21154560 PW-Lag San

2,586 2,58655000 HCD26,603 25,626 97761000 Aud-Cont

175,374 175,37462000 Clk-Rec-Assr10,374 10,37463100 GS-Admin

9,159 9,15963200 GS-Purchasing167,226 167,22663300 GS-Fac Svcs

3,622 3,62263420 GS-Work Comp4,705 4,70563500 GS-Comm4,641 4,64163600 GS-Veh Ops

35,826 35,704 12263700 GS-ITS28,911 28,91164000 Human Resources26,099 26,09965000 Treasurer

51







Allocation Summary for 00002 Structure Use Allowance

11/21/12

18,924 18,92480100 Law Library165 16581500 LAFCO

35,133 22,086 13,04799000 Dept 990417,098 188,953 228,14499999 Other

3,871,086Total Allocated 3,166,156 205,945 178,417 320,568

52



COUNTY EXECUTIVE OFFICE

ALLOCATION DETAIL

53


Schedule 03.100

County Executive Office [Cost Center 12000]

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

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

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

55

Costs to be allocated for 12000 County Executive



First Allocation

Second Allocation

Total

11/21/12


Salaries and Benefits 3,692,743 3,692,743Services and Supplies 1,389,607 1,389,607Operating TransfersFixed Assets 633,104 633,104Intrafund Trfs(+)


Deductions:

N/A: Operating TransfersN/A: Fixed Assets (633,104) (633,104)

(633,104) 0 (633,104)Total Deductions

Allocated Additions:

00001 Eq Use Allow 15,916 15,91600002 Str Use Allow 155,834 155,83413000 Cnty Counsel 105,598 105,59852100 Land Maint 1,616 1,61661000 Aud-Cont 78,088 78,08863200 GS-Purchasing 8,177 8,17763300 GS-Fac Svcs 67,826 67,82664000 Human Resources 28,072 28,07265000 Treasurer 419 419

171,750 289,796 461,546Total Allocated Additions

5,254,099 289,796 5,543,895Total to be Allocated

56

Functional Costs for 12000 County Executive



Total General & Admin

Fiscal Mgmt Direct

Fiscal Mgmt CountyWide

General Government

11/21/12


Salaries and Benefits 3,692,743 966,934 392,317 748,550 1,584,941Services and Supplies 1,389,607 416,875 3,260 53,706 915,766Operating TransfersFixed Assets 633,104 633,104Intrafund Trfs(+)

5,715,453 1,383,809 395,577 802,256 3,133,811Total Expenditures

Cost Adjustments:

Deductions (633,104) (633,104)

5,082,349 1,383,809 395,577 802,256 2,500,707Total Functional Costs

First Addition/Reallocation

First Addition-Others 171,750 171,750First Admin Reallocation (1,555,559) 223,887 427,181 904,491

5,254,099 619,463 1,229,437 3,405,198Total First Allocation

Second Addition/Reallocation

Second Addition-Cnty Counse 105,598 85,150 20,447Second Addition-Others 184,198 184,198Second Admin Reallocation (269,348) 38,766 73,967 156,615

5,543,895 658,230 1,303,405 3,582,260Total Allocated

57

12000 County Executive



Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

13000 Cnty Counsel 4,045 6,334 6,3341.022% 396 6,73052100 Land Maint 15,381 24,086 24,0863.888% 1,507 25,59461000 Aud-Cont 1,005 1,574 1,5740.254% 98 1,67263200 GS-Purchasing 848 1,329 1,3290.214% 83 1,41263300 GS-Fac Svcs 5,412 8,475 8,4751.368% 530 9,00564000 Human Resource 10,183 15,946 15,9462.574% 998 16,94465000 Treasurer 3,196 5,004 5,0040.808% 313 5,317

40,070 62,748 62,74810.129% 3,927 66,675Cost Center Subtotal

11000 BOS 78,084 122,277 (34,773) 87,50419.739% 7,652 95,15621100 DA 1,571 2,461 2,4610.397% 154 2,61521300 Child Supt Srvc 2,094 3,279 3,2790.529% 205 3,48522100 Prob Svcs 6,366 9,970 9,9701.609% 624 10,59322200 Prob Inst 3,959 6,200 6,2001.001% 388 6,58823000 Pub Defend 5,820 9,114 9,1141.471% 570 9,68425001 Grand Jury 1,429 2,239 2,2390.361% 140 2,37925002 Ct 0069 Svs 15,298 23,956 23,9563.867% 1,499 25,45531100 Fire 5,529 8,659 8,6591.398% 542 9,20132100 Sher-Coroner 2,708 4,241 4,2410.685% 265 4,50632200 Sher-Custody 1,456 2,280 2,2800.368% 143 2,42232230 Inmate Welfare 37 58 580.009% 4 6241100 PHD 10,475 16,404 16,4042.648% 1,027 17,43041212 PHD-EMS 241 377 3770.061% 24 40041400 PHD-HS 0 0.000%41500 PHD-EHS 578 905 9050.146% 57 96141540 PHD-AS 587 919 9190.148% 58 97743000 ADMHS 32,323 50,617 (39,620) 10,9988.171% 3,168 14,16543100 ADMHS-MHSA 24,029 37,629 37,6296.074% 2,355 39,98343200 ADMHS-ADP 2,819 4,415 4,4150.713% 276 4,69144000 Soc Svcs 12,097 18,943 18,9433.058% 1,185 20,12944001 IHSS 123 193 1930.031% 12 20551000 Ag Comm 9,604 15,040 15,0402.428% 941 15,98153100 P&D 17,325 27,130 27,1304.380% 1,698 28,82853460 RDA IV 4,387 6,871 6,8711.109% 430 7,30153500 P&D-Energy 1,252 1,960 1,9600.316% 123 2,08353600 P&D-B&S 9,006 14,103 14,1032.277% 883 14,98553641 P&D-Oil 794 1,243 1,2430.201% 78 1,32054100 PW-Admin 730 1,143 1,1430.185% 72 1,21554210 PW-Roads 4,830 7,563 7,5631.221% 473 8,03754300 PW-Surveyor 610 955 9550.154% 60 1,01454410 PW-Flood 2,199 3,444 3,4440.556% 216 3,66054471 PW-Water 247 387 3870.062% 24 41154478 PW-Proj Clnwtr 97 151 1510.024% 9 161

58




Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

54500 PW-SWM 3,513 5,501 5,5010.888% 344 5,84654560 PW-Lag San 711 1,114 1,1140.180% 70 1,18455000 HCD 8,699 13,623 13,6232.199% 853 14,47555700 HCD-MEF 380 595 5950.096% 37 63357000 CSD 35,008 54,822 54,8228.850% 3,431 58,25362000 Clk-Rec-Assr 5,901 9,241 9,2411.492% 578 9,81963100 GS-Admin 1,927 3,018 3,0180.487% 189 3,20763420 GS-Work Comp 580 909 9090.147% 57 96663430 GS-Liability 544 852 8520.138% 53 90663500 GS-Comm 1,429 2,238 2,2380.361% 140 2,37863600 GS-Veh Ops 2,524 3,953 3,9530.638% 247 4,20063700 GS-ITS 4,472 7,002 7,0021.130% 438 7,44163800 GS-Utilities 173 270 2700.044% 17 28763921 GS-Repro (77) (120) (120)-0.019% (8) (128)81000 SBC Retirement 284 445 4450.072% 28 47381500 LAFCO 1,870 2,928 (2,688) 2400.473% 183 42386100 SBCAG 2,507 3,927 (5,040) (1,113)0.634% 246 (868)87100 APCD 714 1,117 (1,176) (59)0.180% 70 1190901 990 Prop 10 10,823 16,949 16,9492.736% 1,061 18,01099000 Dept 990 14,819 23,207 (26,477) (3,271)3.746% 1,452 (1,818)99999 Other 0 0.000%

395,577 619,463 (109,774) 509,689100.000% 38,766 548,456Subtotal

Direct Billed 109,774 109,774 109,774

395,577 619,463 619,463100.000% 38,766 658,230Total Allocated


Direct charges assigned in FINFIN Expenditure Ledger

59




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

13000 Cnty Counsel 6,351,055 17,157 17,1571.396% 1,032 18,19052100 Land Maint 6,393,340 17,272 17,2721.405% 1,039 18,31161000 Aud-Cont 6,462,427 17,458 17,4581.420% 1,050 18,50963200 GS-Purchasing 658,516 1,779 1,7790.145% 107 1,88663300 GS-Fac Svcs 4,200,265 11,347 11,3470.923% 683 12,03064000 Human Resource 2,983,544 8,060 8,0600.656% 485 8,54565000 Treasurer 4,522,383 12,217 12,2170.994% 735 12,952

31,571,529 85,291 85,2916.937% 5,131 90,422Cost Center Subtotal

11000 BOS 2,500,987 6,756 6,7560.550% 406 7,16321100 DA 17,508,806 47,300 47,3003.847% 2,846 50,14621300 Child Supt Srvc 7,880,122 21,288 21,2881.732% 1,281 22,56922100 Prob Svcs 21,805,283 58,907 58,9074.791% 3,544 62,45122200 Prob Inst 13,561,288 36,636 36,6362.980% 2,204 38,84023000 Pub Defend 8,865,304 23,950 23,9501.948% 1,441 25,39131100 Fire 43,819,180 118,378 118,3789.629% 7,122 125,50032100 Sher-Coroner 58,480,637 157,986 157,98612.850% 9,505 167,49132200 Sher-Custody 31,437,447 84,928 84,9286.908% 5,110 90,03832230 Inmate Welfare 804,677 2,174 2,1740.177% 131 2,30541100 PHD 49,495,605 133,713 133,71310.876% 8,045 141,75741212 PHD-EMS 1,136,890 3,071 3,0710.250% 185 3,25641400 PHD-HS 206 1 10.000% 141500 PHD-EHS 2,729,550 7,374 7,3740.600% 444 7,81841540 PHD-AS 2,774,205 7,495 7,4950.610% 451 7,94543000 ADMHS 18,701,971 50,523 50,5234.109% 3,040 53,56343100 ADMHS-MHSA 13,902,898 37,559 37,5593.055% 2,260 39,81843200 ADMHS-ADP 1,631,206 4,407 4,4070.358% 265 4,67244000 Soc Svcs 57,278,430 154,738 154,73812.586% 9,310 164,04844001 IHSS 582,834 1,575 1,5750.128% 95 1,66951000 Ag Comm 2,927,310 7,908 7,9080.643% 476 8,38453100 P&D 7,173,910 19,380 19,3801.576% 1,166 20,54653460 RDA IV 258,058 697 6970.057% 42 73953500 P&D-Energy 518,277 1,400 1,4000.114% 84 1,48453600 P&D-B&S 3,729,208 10,074 10,0740.819% 606 10,68153641 P&D-Oil 328,613 888 8880.072% 53 94154100 PW-Admin 1,901,593 5,137 5,1370.418% 309 5,44654210 PW-Roads 12,132,462 32,776 32,7762.666% 1,972 34,74854300 PW-Surveyor 1,587,864 4,290 4,2900.349% 258 4,54854410 PW-Flood 4,326,677 11,689 11,6890.951% 703 12,39254471 PW-Water 643,750 1,739 1,7390.141% 105 1,84454478 PW-Proj Clnwtr 251,776 680 6800.055% 41 72154500 PW-SWM 7,716,225 20,845 20,8451.696% 1,254 22,10054560 PW-Lag San 1,852,984 5,006 5,0060.407% 301 5,307

60




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

55000 HCD 1,003,329 2,710 2,7100.220% 163 2,87455700 HCD-MEF 261,690 707 7070.058% 43 74957000 CSD 289,977 783 7830.064% 47 83162000 Clk-Rec-Assr 11,115,907 30,030 30,0302.443% 1,807 31,83663100 GS-Admin 1,495,894 4,041 4,0410.329% 243 4,28463420 GS-Work Comp 450,520 1,217 1,2170.099% 73 1,29063430 GS-Liability 422,489 1,141 1,1410.093% 69 1,21063500 GS-Comm 1,109,160 2,996 2,9960.244% 180 3,17763600 GS-Veh Ops 1,959,036 5,292 5,2920.430% 318 5,61163700 GS-ITS 3,470,557 9,376 9,3760.763% 564 9,94063800 GS-Utilities 134,024 362 3620.029% 22 38490901 990 Prop 10 1,504,918 4,066 4,0660.331% 245 4,31099000 Dept 990 58,080 157 1570.013% 9 166

455,093,346 1,229,437 1,229,437100.000% 73,967 1,303,405Subtotal

Direct Billed

455,093,346 1,229,437 1,229,437100.000% 73,967 1,303,405Total Allocated


Cost Plan Unit Salaries & Benefits-County onlyFIN Expenditure Ledger

61



Total Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

11/21/12

102,319 95,156 7,16311000 BOS24,920 6,730 18,19013000 Cnty Counsel52,761 2,615 50,14621100 DA26,054 3,485 22,56921300 Child Supt Srvc73,045 10,593 62,45122100 Prob Svcs45,428 6,588 38,84022200 Prob Inst35,074 9,684 25,39123000 Pub Defend

2,379 2,37925001 Grand Jury25,455 25,45525002 Ct 0069 Svs

134,701 9,201 125,50031100 Fire171,997 4,506 167,49132100 Sher-Coroner

92,460 2,422 90,03832200 Sher-Custody2,367 62 2,30532230 Inmate Welfare

159,187 17,430 141,75741100 PHD3,656 400 3,25641212 PHD-EMS

1 141400 PHD-HS8,779 961 7,81841500 PHD-EHS8,922 977 7,94541540 PHD-AS

67,728 14,165 53,56343000 ADMHS79,802 39,983 39,81843100 ADMHS-MHSA

9,363 4,691 4,67243200 ADMHS-ADP184,176 20,129 164,04844000 Soc Svcs

1,874 205 1,66944001 IHSS24,365 15,981 8,38451000 Ag Comm43,905 25,594 18,31152100 Land Maint49,374 28,828 20,54653100 P&D

8,040 7,301 73953460 RDA IV3,567 2,083 1,48453500 P&D-Energy

25,666 14,985 10,68153600 P&D-B&S2,262 1,320 94153641 P&D-Oil6,661 1,215 5,44654100 PW-Admin

42,785 8,037 34,74854210 PW-Roads5,562 1,014 4,54854300 PW-Surveyor

16,052 3,660 12,39254410 PW-Flood2,255 411 1,84454471 PW-Water

882 161 72154478 PW-Proj Clnwtr27,945 5,846 22,10054500 PW-SWM

6,491 1,184 5,30754560 PW-Lag San17,349 14,475 2,87455000 HCD

1,382 633 74955700 HCD-MEF59,083 58,253 83157000 CSD20,181 1,672 18,50961000 Aud-Cont41,656 9,819 31,83662000 Clk-Rec-Assr

62



Total Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

11/21/12

7,491 3,207 4,28463100 GS-Admin3,298 1,412 1,88663200 GS-Purchasing

21,035 9,005 12,03063300 GS-Fac Svcs2,256 966 1,29063420 GS-Work Comp2,116 906 1,21063430 GS-Liability5,555 2,378 3,17763500 GS-Comm9,811 4,200 5,61163600 GS-Veh Ops

17,380 7,441 9,94063700 GS-ITS671 287 38463800 GS-Utilities

(128) (128)63921 GS-Repro25,489 16,944 8,54564000 Human Resources18,270 5,317 12,95265000 Treasurer

473 47381000 SBC Retirement423 42381500 LAFCO

(868) (868)86100 SBCAG11 1187100 APCD

22,320 18,010 4,31090901 990 Prop 10(1,652) (1,818) 16699000 Dept 990

99999 Other109,774 109,774DirectBilled

1,961,635Total Allocated 658,230 1,303,405

63


64



COUNTY COUNSEL

ALLOCATION DETAIL

65


Schedule 04.100

County Counsel [Cost Center 13000]

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

67

Costs to be allocated for 13000 County Counsel



First Allocation

Second Allocation

Total

11/21/12


Salaries and Benefits 6,351,055 6,351,055Services and Supplies 402,817 402,817Operating TransfersIntrafund Trfs(+)


Deductions:

N/A: Operating Transfers

0 0 0Total Deductions


00001 Eq Use Allow 1,682 1,68200002 Str Use Allow 20,149 20,14912000 Cnty Exec 23,491 1,429 24,92052100 Land Maint 1,723 1,72361000 Aud-Cont 38,040 38,04063200 GS-Purchasing 2,654 2,65463300 GS-Fac Svcs 50,558 50,55864000 Human Resources 28,630 28,63065000 Treasurer 630 630



68

Functional Costs for 13000 County Counsel




Legal Services General Government

11/21/12


Salaries and Benefits 6,351,055 1,284,103 4,769,726 297,226Services and Supplies 402,817 393,299 9,517Operating TransfersIntrafund Trfs(+)

6,753,871 1,677,403 4,779,243 297,226Total Expenditures

Cost Adjustments:

Deductions

6,753,871 1,677,403 4,779,243 297,226Total Functional Costs


First Addition-Others 45,323 45,323First Admin Reallocation (1,722,725) 1,621,671 101,055

6,799,194 6,400,914 398,280Total First Allocation


Second Addition-Others 123,664 123,664Second Admin Reallocation (123,664) 116,410 7,254

6,922,858 6,517,324 405,534Total Allocated

69

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 78,844 105,598 105,5981.650% 105,59852100 Land Maint 66,141 88,584 88,5841.384% 1,638 90,22261000 Aud-Cont 43,304 57,997 57,9970.906% 1,072 59,07063200 GS-Purchasing 1,358 1,819 1,8190.028% 34 1,85363300 GS-Fac Svcs 71,621 95,924 95,9241.499% 1,774 97,69764000 Human Resource 37,995 50,887 50,8870.795% 941 51,82865000 Treasurer 189,233 253,442 (94,493) 158,9493.959% 4,687 163,636

488,496 654,250 (94,493) 559,75710.221% 10,145 569,903Cost Center Subtotal

11000 BOS 42,101 56,386 56,3860.881% 1,043 57,42921100 DA 19,648 26,314 26,3140.411% 487 26,80121300 Child Supt Srvc 9,751 13,060 13,0600.204% 242 13,30222100 Prob Svcs 17,241 23,091 23,0910.361% 427 23,51822200 Prob Inst 503 674 6740.011% 12 68623000 Pub Defend 1,724 2,309 2,3090.036% 43 2,35225001 Grand Jury 8,270 11,076 11,0760.173% 205 11,28125002 Ct 0069 Svs 3,823 5,120 5,1200.080% 95 5,21531100 Fire 49,280 66,001 66,0011.031% 1,220 67,22232100 Sher-Coroner 63,827 85,484 85,4841.335% 1,581 87,06532200 Sher-Custody 36,204 48,488 48,4880.758% 897 49,38541100 PHD 49,130 65,801 65,8011.028% 1,217 67,01841212 PHD-EMS 4,597 6,156 6,1560.096% 114 6,27041500 PHD-EHS 4,816 6,450 6,4500.101% 119 6,56941540 PHD-AS 5,478 7,337 7,3370.115% 136 7,47343000 ADMHS 217,120 290,792 (314,180) (23,388)4.543% 5,377 (18,011)43200 ADMHS-ADP 509 681 6810.011% 13 69444000 Soc Svcs 509,109 681,857 (715,233) (33,376)10.652% 12,609 (20,768)44001 IHSS 2,602 3,485 3,4850.054% 64 3,54951000 Ag Comm 19,096 25,576 25,5760.400% 473 26,04953100 P&D 789,570 1,057,483 (165,017) 892,46616.521% 19,554 912,02153460 RDA IV 94,039 125,948 (94,419) 31,5291.968% 2,329 33,85853500 P&D-Energy 10,190 13,648 (13,463) 1840.213% 252 43753600 P&D-B&S 13,966 18,705 18,7050.292% 346 19,05153641 P&D-Oil 127 170 1700.003% 3 17354100 PW-Admin 2,703 3,620 (1,110) 2,5100.057% 67 2,57654210 PW-Roads 44,286 59,313 59,3130.927% 1,097 60,40954300 PW-Surveyor 37,555 50,298 50,2980.786% 930 51,22854410 PW-Flood 21,218 28,418 28,4180.444% 525 28,94354471 PW-Water 2,376 3,182 3,1820.050% 59 3,24054500 PW-SWM 71,599 95,894 (105,409) (9,515)1.498% 1,773 (7,742)54560 PW-Lag San 6,202 8,306 8,3060.130% 154 8,46055000 HCD 40,971 54,874 (14,313) 40,5610.857% 1,015 41,57655300 HCD-Home Pro 32,707 43,806 43,8060.684% 810 44,616

70

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

55600 HCD-CDBG 7,342 9,834 9,8340.154% 182 10,01555700 HCD-MEF 530 710 7100.011% 13 72462000 Clk-Rec-Assr 30,879 41,356 41,3560.646% 765 42,12163100 GS-Admin 9,972 13,355 13,3550.209% 247 13,60263410 GS-Med Mal 87,529 117,229 (123,013) (5,784)1.831% 2,168 (3,617)63420 GS-Work Comp 586,987 786,160 (844,799) (58,639)12.282% 14,537 (44,102)63430 GS-Liability 1,117,753 1,497,023 (1,561,111) (64,087)23.388% 27,682 (36,405)63700 GS-ITS 876 1,174 1,1740.018% 22 1,19581000 SBC Retirement 7,860 10,527 (7,155) 3,3720.164% 195 3,56781500 LAFCO 18,677 25,015 (18,464) 6,5510.391% 463 7,01384400 CVRD 51 68 680.001% 1 7086100 SBCAG 36,563 48,969 (52,195) (3,226)0.765% 906 (2,320)87100 APCD 108,151 144,849 (148,839) (3,991)2.263% 2,678 (1,312)90901 990 Prop 10 17,190 23,023 (23,349) (326)0.360% 426 10099999 Other 28,049 37,567 (12,103) 25,4650.587% 695 26,159

4,779,243 6,400,914 (4,308,666) 2,092,248100.000% 116,410 2,208,658Subtotal

Direct Billed 4,308,666 4,308,666 4,308,666

4,779,243 6,400,914 6,400,914100.000% 116,410 6,517,324Total Allocated



71



Total Legal Services

Allocation Summary for 13000 County Counsel

11/21/12

57,429 57,42911000 BOS105,598 105,59812000 Cnty Exec

26,801 26,80121100 DA13,302 13,30221300 Child Supt Srvc23,518 23,51822100 Prob Svcs

686 68622200 Prob Inst2,352 2,35223000 Pub Defend

11,281 11,28125001 Grand Jury5,215 5,21525002 Ct 0069 Svs

67,222 67,22231100 Fire87,065 87,06532100 Sher-Coroner49,385 49,38532200 Sher-Custody67,018 67,01841100 PHD

6,270 6,27041212 PHD-EMS6,569 6,56941500 PHD-EHS7,473 7,47341540 PHD-AS

(18,011) (18,011)43000 ADMHS694 69443200 ADMHS-ADP

(20,768) (20,768)44000 Soc Svcs3,549 3,54944001 IHSS

26,049 26,04951000 Ag Comm90,222 90,22252100 Land Maint

912,021 912,02153100 P&D33,858 33,85853460 RDA IV

437 43753500 P&D-Energy19,051 19,05153600 P&D-B&S

173 17353641 P&D-Oil2,576 2,57654100 PW-Admin

60,409 60,40954210 PW-Roads51,228 51,22854300 PW-Surveyor28,943 28,94354410 PW-Flood

3,240 3,24054471 PW-Water(7,742) (7,742)54500 PW-SWM8,460 8,46054560 PW-Lag San

41,576 41,57655000 HCD44,616 44,61655300 HCD-Home Prog10,015 10,01555600 HCD-CDBG

724 72455700 HCD-MEF59,070 59,07061000 Aud-Cont42,121 42,12162000 Clk-Rec-Assr13,602 13,60263100 GS-Admin

1,853 1,85363200 GS-Purchasing97,697 97,69763300 GS-Fac Svcs

72



Total Legal Services

Allocation Summary for 13000 County Counsel

11/21/12

(3,617) (3,617)63410 GS-Med Mal(44,102) (44,102)63420 GS-Work Comp(36,405) (36,405)63430 GS-Liability

1,195 1,19563700 GS-ITS51,828 51,82864000 Human Resources

163,636 163,63665000 Treasurer3,567 3,56781000 SBC Retirement7,013 7,01381500 LAFCO

70 7084400 CVRD(2,320) (2,320)86100 SBCAG(1,312) (1,312)87100 APCD

100 10090901 990 Prop 1026,159 26,15999999 Other

4,308,666 4,308,666DirectBilled

6,517,324Total Allocated 6,517,324

73


74



LANDSCAPE MAINTENANCE

ALLOCATION DETAIL

75


Schedule 05.100

Landscape Maintenance (Parks Department) [Cost Center 52100]

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

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

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

77

Costs to be allocated for 52100 Landscape Maintenance



First Allocation

Second Allocation

Total

11/21/12


Salaries and Benefits 6,393,340 6,393,340Services and Supplies 3,208,882 3,208,882Operating Transfers 82,775 82,775Fixed Assets 76,795 76,795Intrafund Trfs(+) 275,324 275,324


Deductions:

N/A: Operating Transfers (82,775) (82,775)N/A: Fixed Assets (76,795) (76,795)



00001 Eq Use Allow 42,241 42,24100002 Str Use Allow 157,993 157,99312000 Cnty Exec 41,358 2,546 43,90513000 Cnty Counsel 88,584 1,638 90,22261000 Aud-Cont 312,237 312,23763200 GS-Purchasing 49,470 49,47063300 GS-Fac Svcs 61,011 61,01164000 Human Resources 127,962 127,96265000 Treasurer 1,107 1,107



78

Functional Costs for 52100 Landscape Maintenance




Bldg Landscape Direct Identify General Government

11/21/12


Salaries and Benefits 6,393,340 776,219 113,602 2,469 5,501,051Services and Supplies 3,208,882 281,503 156,585 19,767 2,751,027Operating Transfers 82,775 82,775Fixed Assets 76,795 76,795Intrafund Trfs(+) 275,324 55,185 220,139

10,037,116 1,112,907 270,186 22,236 8,631,787Total Expenditures

Cost Adjustments:

Deductions (159,570) (159,570)

9,877,546 1,112,907 270,186 22,236 8,472,217Total Functional Costs


First Addition-Others 330,176 330,176First Admin Reallocation (1,443,083) 29,185 634 1,413,264

10,207,722 299,371 22,870 9,885,481Total First Allocation


Second Addition-GS-Fac Svcs 14,626 14,626Second Addition-GS-Fac Svcs 46,385 46,385Second Addition-Others 494,961 494,961Second Admin Reallocation (494,961) 10,010 218 484,733

10,763,694 309,382 23,087 10,431,225Total Allocated

79

52100 Landscape Maintenance



Detail Allocation for 02 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 1,431 1,616 1,6160.540% 1,61613000 Cnty Counsel 1,526 1,723 1,7230.576% 1,72361000 Aud-Cont 2,339 2,641 2,6410.882% 89 2,73063200 GS-Purchasing 406 459 4590.153% 16 47463300 GS-Fac Svcs 17,799 20,097 20,0976.713% 680 20,77764000 Human Resource 3,728 4,209 4,2091.406% 142 4,35165000 Treasurer 2,353 2,657 2,6570.887% 90 2,747


11000 BOS 3,594 4,058 4,0581.356% 137 4,19521100 DA 7,533 8,505 8,5052.841% 288 8,79322100 Prob Svcs 17,682 19,965 19,9656.669% 675 20,64022200 Prob Inst 6,015 6,791 6,7912.269% 230 7,02123000 Pub Defend 20,039 22,627 22,6277.558% 765 23,39225001 Grand Jury 1,321 1,491 1,4910.498% 50 1,54231100 Fire 47 53 530.018% 2 5532100 Sher-Coroner 9,338 10,544 10,5443.522% 357 10,90141100 PHD 29,782 33,628 33,62811.233% 1,137 34,76541212 PHD-EMS 541 611 6110.204% 21 63241500 PHD-EHS 941 1,063 1,0630.355% 36 1,09943000 ADMHS 8,357 9,436 9,4363.152% 319 9,75543100 ADMHS-MHSA 1,365 1,541 1,5410.515% 52 1,59443200 ADMHS-ADP 294 332 3320.111% 11 34344000 Soc Svcs 12,895 14,560 14,5604.863% 492 15,05251000 Ag Comm 4,027 4,547 4,5471.519% 154 4,70153100 P&D 4,125 4,658 4,6581.556% 157 4,81553500 P&D-Energy 292 329 3290.110% 11 34153600 P&D-B&S 4,512 5,095 5,0951.702% 172 5,26754100 PW-Admin 819 925 9250.309% 31 95654210 PW-Roads 2,881 3,254 3,2541.087% 110 3,36454300 PW-Surveyor 400 452 4520.151% 15 46754410 PW-Flood 2,097 2,368 2,3680.791% 80 2,44854500 PW-SWM 1,259 1,421 1,4210.475% 48 1,46955000 HCD 310 350 3500.117% 12 36262000 Clk-Rec-Assr 17,111 19,320 19,3206.454% 653 19,97363100 GS-Admin 2,598 2,933 2,9330.980% 99 3,03263420 GS-Work Comp 286 323 3230.108% 11 33463500 GS-Comm 1,623 1,833 1,8330.612% 62 1,89563600 GS-Veh Ops 1,570 1,773 1,7730.592% 60 1,83363700 GS-ITS 1,952 2,204 2,2040.736% 75 2,27880100 Law Library 6,296 7,109 7,1092.374% 240 7,34981500 LAFCO 49 56 560.019% 2 5899000 Dept 990 1,044 1,178 1,1780.394% 40 1,218

80




Detail Allocation for 02 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

99999 Other 62,558 70,637 70,63723.595% 2,389 73,025

265,133 299,371 299,371100.000% 10,010 309,382Subtotal

Direct Billed

265,133 299,371 299,371100.000% 10,010 309,382Total Allocated


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

81




Detail Allocation for 03 Direct Identify


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

25001 Grand Jury 180 185 1850.808% 2 18741500 PHD-EHS 817 840 8403.672% 8 84841540 PHD-AS 4,965 5,107 5,10722.330% 49 5,15543000 ADMHS 7,903 8,129 8,12935.543% 77 8,20644000 Soc Svcs 7,291 7,499 7,49932.788% 71 7,57051000 Ag Comm 1,080 1,111 1,1114.859% 11 1,122

22,236 22,870 22,870100.000% 218 23,087Subtotal

Direct Billed

22,236 22,870 22,870100.000% 218 23,087Total Allocated



82



Total Bldg Landscape Direct Identify

Allocation Summary for 52100 Landscape Maintenance

11/21/12

4,195 4,19511000 BOS1,616 1,61612000 Cnty Exec1,723 1,72313000 Cnty Counsel8,793 8,79321100 DA

20,640 20,64022100 Prob Svcs7,021 7,02122200 Prob Inst

23,392 23,39223000 Pub Defend1,728 1,542 18725001 Grand Jury

55 5531100 Fire10,901 10,90132100 Sher-Coroner34,765 34,76541100 PHD

632 63241212 PHD-EMS1,947 1,099 84841500 PHD-EHS5,155 5,15541540 PHD-AS

17,961 9,755 8,20643000 ADMHS1,594 1,59443100 ADMHS-MHSA

343 34343200 ADMHS-ADP22,622 15,052 7,57044000 Soc Svcs

5,823 4,701 1,12251000 Ag Comm4,815 4,81553100 P&D

341 34153500 P&D-Energy5,267 5,26753600 P&D-B&S

956 95654100 PW-Admin3,364 3,36454210 PW-Roads

467 46754300 PW-Surveyor2,448 2,44854410 PW-Flood1,469 1,46954500 PW-SWM

362 36255000 HCD2,730 2,73061000 Aud-Cont

19,973 19,97362000 Clk-Rec-Assr3,032 3,03263100 GS-Admin

474 47463200 GS-Purchasing20,777 20,77763300 GS-Fac Svcs

334 33463420 GS-Work Comp1,895 1,89563500 GS-Comm1,833 1,83363600 GS-Veh Ops2,278 2,27863700 GS-ITS4,351 4,35164000 Human Resources2,747 2,74765000 Treasurer7,349 7,34980100 Law Library

58 5881500 LAFCO1,218 1,21899000 Dept 990

73,025 73,02599999 Other

83



Total Bldg Landscape Direct Identify

Allocation Summary for 52100 Landscape Maintenance

11/21/12

332,469Total Allocated 309,382 23,087

84



AUDITOR-CONTROLLER

ALLOCATION DETAIL

85


Schedule 06.100

Auditor-Controller [Cost Center 61000]

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

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

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

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

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

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

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

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

87

Costs to be allocated for 61000 Auditor-Controller



First Allocation

Second Allocation

Total

11/21/12


Salaries and Benefits 6,462,427 6,462,427Services and Supplies 663,591 663,591Operating TransfersFixed AssetsIntrafund Trfs(+) 108,290 108,290


Deductions:

N/A: Operating TransfersN/A: Fixed Assets

0 0 0Total Deductions


00001 Eq Use Allow 14,090 14,09000002 Str Use Allow 26,603 26,60312000 Cnty Exec 19,032 1,149 20,18113000 Cnty Counsel 57,997 1,072 59,07052100 Land Maint 2,641 89 2,73063200 GS-Purchasing 8,065 8,06563300 GS-Fac Svcs 73,813 73,81364000 Human Resources 67,018 67,01865000 Treasurer 833 833


Cost Adjustments:

ACH/Warrant Recon 1st Qtr; FY 2011-12 (16,477) (16,477)ACH/Warrant Recon 2nd Qtr; FY 2011-1 (15,871) (15,871)ACH/Warrant Recon 3rd Qtr; FY 2011-1 (15,946) (15,946)ACH/Warrant Recon 4th Qtr; FY 2011-12 (24,546) (24,546)ADM fee (5,800) (5,800)Apportionment Fee (6,306) (6,306)ARM Committee Deposit/GAAP update r 870 870Cal-card and rebates (10,648) (10,648)GAAP Update Refund (260) (260)GAAP Update Refund, Coastal Copy Ref (701) (701)HP Refund (366) (366)Subpoena records (105) (105)Unclaimed EE Flex (58,836) (58,836)

(154,991) 0 (154,991)Total Cost Adjustments


88

Functional Costs for 61000 Auditor-Controller




Direct Identify Financial Reporting

Fixed Asset Accounting

Financial Accounting

11/21/12


Salaries and Benefits 6,462,427 565,039 579,551 683,764 86,117 2,091,242Services and Supplies 663,591 79,602 43,331 145,025 271,029Operating TransfersFixed AssetsIntrafund Trfs(+) 108,290

7,234,308 644,640 622,882 828,789 86,117 2,362,271Total Expenditures

Cost Adjustments:

DeductionsARM Committee Deposit/GA 870 870ACH/Warrant Recon 1st Qtr; (16,477) (16,477)ACH/Warrant Recon 2nd Qtr; (15,871) (15,871)ACH/Warrant Recon 3rd Qtr; (15,946) (15,946)ACH/Warrant Recon 4th Qtr; (24,546) (24,546)Apportionment Fee (6,306)Cal-card and rebates (10,648) (10,648)GAAP Update Refund (260)GAAP Update Refund, Coasta (701) (701)HP Refund (366) (366)Subpoena records (105)Unclaimed EE Flex (58,836) (58,836)ADM fee (5,800)

7,079,317 585,104 622,882 829,659 86,117 2,278,418Total Functional Costs


First Addition-Others 120,363 120,363First Admin Reallocation (705,467) 69,328 81,794 10,302 250,162

7,199,681 692,210 911,454 96,419 2,528,580Total First Allocation


Second Addition-Others 152,040 152,040Second Admin Reallocation (152,040) 14,941 17,628 2,220 53,914

7,351,721 707,152 929,082 98,639 2,582,494Total Allocated

89

Functional Costs for 61000 Auditor-Controller



Customer Support

Internal Audit-Countywide

Internal Audit-Direct

Payroll General Government

11/21/12


Salaries and Benefits 57,199 209,524 193,382 722,628 1,273,981Services and Supplies 1,227 56,088 56,349 10,939Operating TransfersFixed AssetsIntrafund Trfs(+) 108,290

58,426 265,612 193,382 778,977 1,393,211Total Expenditures

Cost Adjustments:

DeductionsARM Committee Deposit/GAACH/Warrant Recon 1st Qtr; ACH/Warrant Recon 2nd Qtr; ACH/Warrant Recon 3rd Qtr; ACH/Warrant Recon 4th Qtr; Apportionment Fee (6,306)Cal-card and rebatesGAAP Update Refund (260)GAAP Update Refund, CoastaHP RefundSubpoena records (105)Unclaimed EE FlexADM fee (5,800)

46,320 265,352 193,382 778,872 1,393,211Total Functional Costs


First Addition-OthersFirst Admin Reallocation 6,842 25,064 23,133 86,443 152,398

53,163 290,416 216,515 865,315 1,545,609Total First Allocation


Second Addition-OthersSecond Admin Reallocation 1,475 5,402 4,986 18,630 32,844

54,637 295,818 221,501 883,945 1,578,453Total Allocated

90

61000 Auditor-Controller





Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 18,259 20,291 20,2912.931% 20,29113000 Cnty Counsel 5,311 5,902 5,9020.853% 5,90252100 Land Maint 151,228 168,060 168,06024.279% 168,06063200 GS-Purchasing 3,297 3,664 3,6640.529% 110 3,77463300 GS-Fac Svcs 11,054 12,284 12,2841.775% 369 12,65364000 Human Resource 9,572 10,638 10,6381.537% 319 10,95765000 Treasurer 10,732 11,927 11,9271.723% 358 12,284


11000 BOS 311 346 3460.050% 10 35621100 DA 1,195 1,328 1,3280.192% 40 1,36821300 Child Supt Srvc 1,435 1,594 1,5940.230% 48 1,64222100 Prob Svcs 2,117 2,353 2,3530.340% 71 2,42422200 Prob Inst 457 508 5080.073% 15 52323000 Pub Defend 395 438 4380.063% 13 45225001 Grand Jury 115 128 1280.018% 4 13225002 Ct 0069 Svs 11,937 13,266 13,2661.916% 398 13,66431100 Fire 7,033 7,815 7,8151.129% 235 8,05032100 Sher-Coroner 6,839 7,600 7,6001.098% 228 7,82932200 Sher-Custody 3,117 3,464 3,4640.500% 104 3,56832230 Inmate Welfare 80 89 890.013% 3 9141100 PHD 8,940 9,936 9,9361.435% 298 10,23441212 PHD-EMS 176 196 1960.028% 6 20241400 PHD-HS 0 0.000%41500 PHD-EHS 423 470 4700.068% 14 48441540 PHD-AS 430 478 4780.069% 14 49243000 ADMHS 9,744 10,829 10,8291.564% 325 11,15443100 ADMHS-MHSA 7,244 8,050 8,0501.163% 242 8,29243200 ADMHS-ADP 850 944 9440.136% 28 97344000 Soc Svcs 9,567 10,631 10,6311.536% 319 10,95051000 Ag Comm 4,082 4,537 4,5370.655% 136 4,67353100 P&D 2,979 3,310 3,3100.478% 99 3,41053460 RDA IV 82,316 91,478 (53,048) 38,42913.215% 2,745 41,17453500 P&D-Energy 212 235 2350.034% 7 24253600 P&D-B&S 1,524 1,693 1,6930.245% 51 1,74453641 P&D-Oil 134 149 1490.022% 4 15454100 PW-Admin 416 462 4620.067% 14 47654210 PW-Roads 3,246 3,608 3,6080.521% 108 3,71654300 PW-Surveyor 347 386 3860.056% 12 39754410 PW-Flood 1,779 1,977 1,9770.286% 59 2,03654471 PW-Water 141 156 1560.023% 5 16154478 PW-Proj Clnwtr 55 61 610.009% 2 6354500 PW-SWM 4,108 4,565 4,5650.659% 137 4,702

91






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

54560 PW-Lag San 2,764 3,072 3,0720.444% 92 3,16455000 HCD 8,686 9,652 9,6521.394% 290 9,94255700 HCD-MEF 13,222 14,694 (8,023) 6,6712.123% 441 7,11257000 CSD 2,216 2,463 2,4630.356% 74 2,53662000 Clk-Rec-Assr 5,699 6,333 6,3330.915% 190 6,52363100 GS-Admin 1,981 2,201 2,2010.318% 66 2,26763420 GS-Work Comp 10,016 11,131 11,1311.608% 334 11,46563430 GS-Liability 2,233 2,482 2,4820.359% 74 2,55663500 GS-Comm 1,566 1,741 1,7410.251% 52 1,79363600 GS-Veh Ops 2,594 2,883 2,8830.416% 87 2,96963700 GS-ITS 6,033 6,704 6,7040.969% 201 6,90563800 GS-Utilities 299 332 3320.048% 10 34263921 GS-Repro (79) (88) (88)-0.013% (3) (90)64333 HR-Dent SI 1,344 1,493 1,4930.216% 45 1,53880100 Law Library 22 25 250.004% 1 2681000 SBC Retirement 653 726 7260.105% 22 74881500 LAFCO 4,353 4,837 4,8370.699% 145 4,98283260 Carp Cem Dist 193 214 2140.031% 6 22183270 Goleta Cem Dist 1,977 2,197 2,1970.317% 66 2,26383280 Guadalupe Cem 1,812 2,013 2,0130.291% 60 2,07483290 Lompoc Cem Di 793 882 8820.127% 26 90883300 LA Cem Dist 62 68 680.010% 2 7083320 SM Cem Dist 896 995 9950.144% 30 1,02583630 CSFPD 2,483 2,760 2,7600.399% 83 2,84283650 MFPD 512 569 5690.082% 17 58684160 MVMD 284 315 3150.046% 9 32584400 CVRD 4,021 4,468 4,4680.645% 134 4,60284500 CRCD 1,996 2,219 2,2190.321% 67 2,28584640 Goleta SD 29 32 320.005% 1 3385100 IVRPD 140 156 1560.023% 5 16185215 Summ San Dist 62 69 690.010% 2 7285700 SMVWCD 614 683 6830.099% 20 70387100 APCD 408 453 4530.065% 14 46790901 990 Prop 10 11,400 12,669 12,6691.830% 380 13,04999000 Dept 990 1,663 1,848 1,8480.267% 55 1,90499999 Other 146,739 163,071 (488) 162,58323.558% 4,893 167,476

622,882 692,210 (61,560) 630,651100.000% 14,941 645,592Subtotal

Direct Billed 61,560 61,560 61,560

622,882 692,210 692,210100.000% 14,941 707,152Total Allocated

92






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12



93




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 3,692,743 7,441 7,4410.816% 7,44113000 Cnty Counsel 6,351,055 12,798 12,7981.404% 12,79852100 Land Maint 6,393,340 12,883 12,8831.413% 12,88363200 GS-Purchasing 658,516 1,327 1,3270.146% 27 1,35463300 GS-Fac Svcs 4,200,265 8,464 8,4640.929% 170 8,63464000 Human Resource 2,983,544 6,012 6,0120.660% 121 6,13365000 Treasurer 4,522,383 9,113 9,1131.000% 183 9,296

28,801,845 58,037 58,0376.368% 500 58,537Cost Center Subtotal

11000 BOS 2,500,987 5,040 5,0400.553% 101 5,14121100 DA 17,508,806 35,281 35,2813.871% 708 35,98921300 Child Supt Srvc 7,880,122 15,879 15,8791.742% 319 16,19822100 Prob Svcs 21,805,283 43,939 43,9394.821% 882 44,82122200 Prob Inst 13,561,288 27,327 27,3272.998% 548 27,87523000 Pub Defend 8,865,304 17,864 17,8641.960% 359 18,22331100 Fire 43,819,180 88,298 88,2989.688% 1,772 90,07032100 Sher-Coroner 58,480,637 117,841 117,84112.929% 2,365 120,20632200 Sher-Custody 31,437,447 63,348 63,3486.950% 1,271 64,61932230 Inmate Welfare 804,677 1,621 1,6210.178% 33 1,65441100 PHD 49,495,605 99,736 99,73610.943% 2,002 101,73841212 PHD-EMS 1,136,890 2,291 2,2910.251% 46 2,33741400 PHD-HS 206 0.000%41500 PHD-EHS 2,729,550 5,500 5,5000.603% 110 5,61141540 PHD-AS 2,774,205 5,590 5,5900.613% 112 5,70243000 ADMHS 18,701,971 37,685 37,6854.135% 756 38,44243100 ADMHS-MHSA 13,902,898 28,015 28,0153.074% 562 28,57743200 ADMHS-ADP 1,631,206 3,287 3,2870.361% 66 3,35344000 Soc Svcs 57,278,430 115,419 115,41912.663% 2,316 117,73544001 IHSS 582,834 1,174 1,1740.129% 24 1,19851000 Ag Comm 2,927,310 5,899 5,8990.647% 118 6,01753100 P&D 7,173,910 14,456 14,4561.586% 290 14,74653460 RDA IV 258,058 520 5200.057% 10 53053500 P&D-Energy 518,277 1,044 1,0440.115% 21 1,06553600 P&D-B&S 3,729,208 7,515 7,5150.824% 151 7,66553641 P&D-Oil 328,613 662 6620.073% 13 67554100 PW-Admin 1,901,593 3,832 3,8320.420% 77 3,90954210 PW-Roads 12,132,462 24,447 24,4472.682% 491 24,93854300 PW-Surveyor 1,587,864 3,200 3,2000.351% 64 3,26454410 PW-Flood 4,326,677 8,718 8,7180.957% 175 8,89354471 PW-Water 643,750 1,297 1,2970.142% 26 1,32354478 PW-Proj Clnwtr 251,776 507 5070.056% 10 51854500 PW-SWM 7,716,225 15,549 15,5491.706% 312 15,86154560 PW-Lag San 1,852,984 3,734 3,7340.410% 75 3,809

94




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

55000 HCD 1,003,329 2,022 2,0220.222% 41 2,06255700 HCD-MEF 261,690 527 5270.058% 11 53857000 CSD 289,977 584 5840.064% 12 59662000 Clk-Rec-Assr 11,115,907 22,399 22,3992.458% 450 22,84963100 GS-Admin 1,495,894 3,014 3,0140.331% 60 3,07563420 GS-Work Comp 450,520 908 9080.100% 18 92663430 GS-Liability 422,489 851 8510.093% 17 86863500 GS-Comm 1,109,160 2,235 2,2350.245% 45 2,28063600 GS-Veh Ops 1,959,036 3,948 3,9480.433% 79 4,02763700 GS-ITS 3,470,557 6,993 6,9930.767% 140 7,13463800 GS-Utilities 134,024 270 2700.030% 5 27590901 990 Prop 10 1,504,918 3,032 3,0320.333% 61 3,09399000 Dept 990 58,080 117 1170.013% 2 119

452,323,661 911,454 911,454100.000% 17,628 929,082Subtotal

Direct Billed

452,323,661 911,454 911,454100.000% 17,628 929,082Total Allocated



95




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 58 3,005 3,0053.117% 3,00513000 Cnty Counsel 2 104 1040.107% 10452100 Land Maint 78 4,041 4,0414.191% 4,04163200 GS-Purchasing 7 363 3630.376% 9 37263300 GS-Fac Svcs 7 363 3630.376% 9 37264000 Human Resource 14 725 7250.752% 18 74365000 Treasurer 21 1,088 1,0881.128% 27 1,115

187 9,689 9,68910.048% 63 9,752Cost Center Subtotal

11000 BOS 2 104 1040.107% 3 10621100 DA 31 1,606 1,6061.666% 40 1,64621300 Child Supt Srvc 23 1,192 1,1921.236% 30 1,22122100 Prob Svcs 19 984 9841.021% 24 1,00922200 Prob Inst 7 363 3630.376% 9 37223000 Pub Defend 7 363 3630.376% 9 37225002 Ct 0069 Svs 10 518 5180.537% 13 53131100 Fire 40 2,072 2,0722.149% 52 2,12432100 Sher-Coroner 279 14,455 14,45514.992% 360 14,81532200 Sher-Custody 67 3,471 3,4713.600% 86 3,55832230 Inmate Welfare 13 674 6740.699% 17 69041100 PHD 106 5,492 5,4925.696% 137 5,62841212 PHD-EMS 15 777 7770.806% 19 79641500 PHD-EHS 7 363 3630.376% 9 37241540 PHD-AS 4 207 2070.215% 5 21243000 ADMHS 30 1,554 1,5541.612% 39 1,59343100 ADMHS-MHSA 8 414 4140.430% 10 42543200 ADMHS-ADP 1 52 520.054% 1 5344000 Soc Svcs 55 2,850 2,8502.955% 71 2,92051000 Ag Comm 23 1,192 1,1921.236% 30 1,22153100 P&D 9 466 4660.484% 12 47853500 P&D-Energy 1 52 520.054% 1 5353600 P&D-B&S 3 155 1550.161% 4 15954100 PW-Admin 12 622 6220.645% 15 63754210 PW-Roads 255 13,212 13,21213.702% 329 13,54054221 GS-Airports 1 52 520.054% 1 5354300 PW-Surveyor 12 622 6220.645% 15 63754410 PW-Flood 74 3,834 3,8343.976% 95 3,92954478 PW-Proj Clnwtr 1 52 520.054% 1 5354500 PW-SWM 188 9,740 9,74010.102% 242 9,98354560 PW-Lag San 56 2,901 2,9013.009% 72 2,97455000 HCD 3 155 1550.161% 4 15962000 Clk-Rec-Assr 69 3,575 3,5753.708% 89 3,66463100 GS-Admin 23 1,192 1,1921.236% 30 1,221

96




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

90901 990 Prop 10 4 207 2070.215% 5 21299999 Other 216 11,191 11,19111.607% 278 11,469

1,861 96,419 96,419100.000% 2,220 98,639Subtotal

Direct Billed

1,861 96,419 96,419100.000% 2,220 98,639Total Allocated


Number of Fixed AssetsCapital Asset Inventory System

97




Detail Allocation for 05 Financial Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 3,474 17,708 17,7080.700% 17,70813000 Cnty Counsel 1,200 6,117 6,1170.242% 6,11752100 Land Maint 18,994 96,819 96,8193.829% 96,81963200 GS-Purchasing 273 1,392 1,3920.055% 31 1,42363300 GS-Fac Svcs 9,580 48,833 48,8331.931% 1,093 49,92664000 Human Resource 1,272 6,484 6,4840.256% 145 6,62965000 Treasurer 3,166 16,138 16,1380.638% 361 16,500


11000 BOS 2,366 12,060 12,0600.477% 270 12,33021100 DA 3,419 17,428 17,4280.689% 390 17,81821300 Child Supt Srvc 2,043 10,414 10,4140.412% 233 10,64722100 Prob Svcs 6,259 31,904 31,9041.262% 714 32,61922200 Prob Inst 5,876 29,952 29,9521.185% 671 30,62323000 Pub Defend 1,407 7,172 7,1720.284% 161 7,33325001 Grand Jury 951 4,848 4,8480.192% 109 4,95625002 Ct 0069 Svs 2,374 12,101 12,1010.479% 271 12,37225003 Ct 5901 Svs 176 897 8970.035% 20 91731100 Fire 10,768 54,888 54,8882.171% 1,229 56,11732100 Sher-Coroner 22,850 116,474 116,4744.606% 2,608 119,08232200 Sher-Custody 12,253 62,458 62,4582.470% 1,398 63,85632230 Inmate Welfare 1,142 5,821 5,8210.230% 130 5,95241100 PHD 38,612 196,819 196,8197.784% 4,407 201,22641212 PHD-EMS 1,717 8,752 8,7520.346% 196 8,94841400 PHD-HS 631 3,216 3,2160.127% 72 3,28841500 PHD-EHS 2,456 12,519 12,5190.495% 280 12,79941540 PHD-AS 11,980 61,066 61,0662.415% 1,367 62,43341814 PHD-TSAC 412 2,100 2,1000.083% 47 2,14743000 ADMHS 17,412 88,755 88,7553.510% 1,987 90,74243100 ADMHS-MHSA 16,657 84,907 84,9073.358% 1,901 86,80843200 ADMHS-ADP 3,988 20,328 20,3280.804% 455 20,78344000 Soc Svcs 36,166 184,351 184,3517.291% 4,128 188,47844001 IHSS 947 4,827 4,8270.191% 108 4,93551000 Ag Comm 1,305 6,652 6,6520.263% 149 6,80152371 PLCFD 69 352 3520.014% 8 36053100 P&D 8,160 41,594 41,5941.645% 931 42,52653460 RDA IV 1,202 6,127 6,1270.242% 137 6,26453500 P&D-Energy 750 3,823 3,8230.151% 86 3,90953600 P&D-B&S 3,950 20,135 20,1350.796% 451 20,58553641 P&D-Oil 473 2,411 2,4110.095% 54 2,46554100 PW-Admin 1,924 9,807 9,8070.388% 220 10,02754210 PW-Roads 41,340 210,724 210,7248.334% 4,718 215,44254221 GS-Airports 17 87 870.003% 2 89

98






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

54300 PW-Surveyor 3,731 19,018 19,0180.752% 426 19,44454410 PW-Flood 11,978 61,056 61,0562.415% 1,367 62,42354471 PW-Water 1,021 5,204 5,2040.206% 117 5,32154478 PW-Proj Clnwtr 472 2,406 2,4060.095% 54 2,46054500 PW-SWM 9,297 47,390 47,3901.874% 1,061 48,45154560 PW-Lag San 3,028 15,435 15,4350.610% 346 15,78055000 HCD 1,963 10,006 10,0060.396% 224 10,23055200 HCD-AH 453 2,309 2,3090.091% 52 2,36155300 HCD-Home Pro 253 1,290 1,2900.051% 29 1,31955400 HCD-OCFD 68 347 3470.014% 8 35455600 HCD-CDBG 559 2,849 2,8490.113% 64 2,91355700 HCD-MEF 6,311 32,169 32,1691.272% 720 32,89057000 CSD 3 15 150.001% 1662000 Clk-Rec-Assr 7,114 36,263 36,2631.434% 812 37,07463100 GS-Admin 454 2,314 2,3140.092% 52 2,36663410 GS-Med Mal 43 219 2190.009% 5 22463420 GS-Work Comp 2,112 10,766 10,7660.426% 241 11,00763430 GS-Liability 726 3,701 3,7010.146% 83 3,78463500 GS-Comm 2,025 10,322 10,3220.408% 231 10,55363600 GS-Veh Ops 3,364 17,147 17,1470.678% 384 17,53163700 GS-ITS 2,122 10,817 10,8170.428% 242 11,05963800 GS-Utilities 787 4,012 4,0120.159% 90 4,10163921 GS-Repro 133 678 6780.027% 15 69364332 HR-Unemp SI 59 301 3010.012% 7 30764333 HR-Dent SI 213 1,086 1,0860.043% 24 1,11080100 Law Library 1,132 5,770 5,7700.228% 129 5,89981000 SBC Retirement 4,081 20,802 20,8020.823% 466 21,26881100 SBC OPEB 1,115 5,684 5,6840.225% 127 5,81181500 LAFCO 294 1,499 1,4990.059% 34 1,53283210 SM Pub Airport 20 102 1020.004% 2 10483260 Carp Cem Dist 1,185 6,040 (10,000) (3,960)0.239% 135 (3,824)83270 Goleta Cem Dist 1,436 7,320 (10,000) (2,680)0.289% 164 (2,516)83280 Guadalupe Cem 1,241 6,326 (10,000) (3,674)0.250% 142 (3,533)83300 LA Cem Dist 386 1,968 (2,000) (32)0.078% 44 1283310 Oak Hill Cem D 168 856 8560.034% 19 87683320 SM Cem Dist 2,392 12,193 (10,000) 2,1930.482% 273 2,46683516 Los Alamos CS 10 51 510.002% 1 5283566 SY CSD 22 112 1120.004% 3 11583630 CSFPD 4,217 21,496 (25,000) (3,504)0.850% 481 (3,023)83650 MFPD 2,874 14,650 (20,000) (5,350)0.579% 328 (5,022)83750 Lompoc HCD 26 133 1330.005% 3 13583817 Embarcadero MI 16 82 820.003% 2 8384090 SB MTD 36 184 1840.007% 4 188

99






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

84160 MVMD 1,252 6,382 (5,000) 1,3820.252% 143 1,52584400 CVRD 741 3,777 (5,000) (1,223)0.149% 85 (1,138)84500 CRCD 1,173 5,979 (15,000) (9,021)0.236% 134 (8,887)84560 Carp San Dist 24 122 1220.005% 3 12584640 Goleta SD 38 194 1940.008% 4 19885100 IVRPD 2,992 15,251 15,2510.603% 341 15,59385200 Mont San Dist 44 224 2240.009% 5 22985215 Summ San Dist 1,161 5,918 (5,000) 9180.234% 133 1,05185600 Mon Wtr Dist 10 51 510.002% 1 5285700 SMVWCD 1,142 5,821 (16,000) (10,179)0.230% 130 (10,048)85800 SYRWCD 26 133 1330.005% 3 13585810 SYRWCD, ID N 20 102 1020.004% 2 10486100 SBCAG 4,092 20,858 20,8580.825% 467 21,32587100 APCD 4,244 21,633 21,6330.856% 484 22,11890901 990 Prop 10 1,988 10,134 10,1340.401% 227 10,36099000 Dept 990 496 2,528 2,5280.100% 57 2,58599999 Other 97,664 497,827 497,82719.688% 11,146 508,974

496,058 2,528,580 (133,000) 2,395,580100.000% 53,914 2,449,494Subtotal

Direct Billed 133,000 133,000 133,000

496,058 2,528,580 2,528,580100.000% 53,914 2,582,494Total Allocated


Number of Transaction Lines ProcessedFIN General Ledger Transactions

100




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 3,692,743 405 4050.762% 40513000 Cnty Counsel 6,351,055 697 6971.310% 69752100 Land Maint 6,393,340 701 7011.319% 70163200 GS-Purchasing 658,516 72 720.136% 2 7463300 GS-Fac Svcs 4,200,265 461 4610.867% 13 47464000 Human Resource 2,983,544 327 3270.616% 9 33765000 Treasurer 4,522,383 496 4960.933% 14 510


11000 BOS 2,500,987 274 2740.516% 8 28221100 DA 17,508,806 1,921 1,9213.613% 55 1,97621300 Child Supt Srvc 7,880,122 864 8641.626% 25 88922100 Prob Svcs 21,805,283 2,392 2,3924.499% 69 2,46122200 Prob Inst 13,561,288 1,488 1,4882.798% 43 1,53023000 Pub Defend 8,865,304 972 9721.829% 28 1,00031100 Fire 43,819,180 4,807 4,8079.042% 138 4,94532100 Sher-Coroner 58,480,637 6,415 6,41512.067% 184 6,59932200 Sher-Custody 31,437,447 3,449 3,4496.487% 99 3,54832230 Inmate Welfare 804,677 88 880.166% 3 9141100 PHD 49,495,605 5,429 5,42910.213% 156 5,58541212 PHD-EMS 1,136,890 125 1250.235% 4 12841400 PHD-HS 206 0.000%41500 PHD-EHS 2,729,550 299 2990.563% 9 30841540 PHD-AS 2,774,205 304 3040.572% 9 31343000 ADMHS 18,701,971 2,052 2,0523.859% 59 2,11043100 ADMHS-MHSA 13,902,898 1,525 1,5252.869% 44 1,56943200 ADMHS-ADP 1,631,206 179 1790.337% 5 18444000 Soc Svcs 57,278,430 6,283 6,28311.819% 180 6,46444001 IHSS 582,834 64 640.120% 2 6651000 Ag Comm 2,927,310 321 3210.604% 9 33052371 PLCFD 3,116 0.001%53100 P&D 7,173,910 787 7871.480% 23 81053460 RDA IV 258,058 28 280.053% 1 2953500 P&D-Energy 518,277 57 570.107% 2 5853600 P&D-B&S 3,729,208 409 4090.769% 12 42153641 P&D-Oil 328,613 36 360.068% 1 3754100 PW-Admin 1,901,593 209 2090.392% 6 21554210 PW-Roads 12,132,462 1,331 1,3312.503% 38 1,36954300 PW-Surveyor 1,587,864 174 1740.328% 5 17954410 PW-Flood 4,326,677 475 4750.893% 14 48854471 PW-Water 643,750 71 710.133% 2 7354478 PW-Proj Clnwtr 251,776 28 280.052% 1 2854500 PW-SWM 7,716,225 846 8461.592% 24 871

101




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

54560 PW-Lag San 1,852,984 203 2030.382% 6 20955000 HCD 1,003,329 110 1100.207% 3 11355700 HCD-MEF 261,690 29 290.054% 1 3057000 CSD 289,977 32 320.060% 1 3362000 Clk-Rec-Assr 11,115,907 1,219 1,2192.294% 35 1,25463100 GS-Admin 1,495,894 164 1640.309% 5 16963420 GS-Work Comp 450,520 49 490.093% 1 5163430 GS-Liability 422,489 46 460.087% 1 4863500 GS-Comm 1,109,160 122 1220.229% 3 12563600 GS-Veh Ops 1,959,036 215 2150.404% 6 22163700 GS-ITS 3,470,557 381 3810.716% 11 39263800 GS-Utilities 134,024 15 150.028% 1580100 Law Library 237,963 26 260.049% 1 2781000 SBC Retirement 2,344,343 257 2570.484% 7 26581500 LAFCO 13,334 1 10.003% 283260 Carp Cem Dist 205,197 23 230.042% 1 2383270 Goleta Cem Dist 400,755 44 440.083% 1 4583280 Guadalupe Cem 50,333 6 60.010% 683320 SM Cem Dist 794,539 87 870.164% 3 9083630 CSFPD 6,349,479 697 6971.310% 20 71783650 MFPD 10,996,714 1,206 1,2062.269% 35 1,24184160 MVMD 616,311 68 680.127% 2 7084400 CVRD 57,669 6 60.012% 784500 CRCD 399,490 44 440.082% 1 4585100 IVRPD 999,009 110 1100.206% 3 11385215 Summ San Dist 589,290 65 650.122% 2 6685700 SMVWCD 102,852 11 110.021% 1286100 SBCAG 2,609,630 286 2860.538% 8 29487100 APCD 5,547,586 609 6091.145% 17 62690901 990 Prop 10 1,504,918 165 1650.311% 5 17099000 Dept 990 58,080 6 60.012% 799999 Other 1 0.000%

484,641,272 53,163 53,163100.000% 1,475 54,637Subtotal

Direct Billed

484,641,272 53,163 53,163100.000% 1,475 54,637Total Allocated


Cost Plan Unit Salaries & Benefits-All UsersFIN Expenditure Ledger

102




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 3,692,743 2,371 2,3710.816% 2,37113000 Cnty Counsel 6,351,055 4,078 4,0781.404% 4,07852100 Land Maint 6,393,340 4,105 4,1051.413% 4,10563200 GS-Purchasing 658,516 423 4230.146% 8 43163300 GS-Fac Svcs 4,200,265 2,697 2,6970.929% 52 2,74964000 Human Resource 2,983,544 1,916 1,9160.660% 37 1,95365000 Treasurer 4,522,383 2,904 2,9041.000% 56 2,960


11000 BOS 2,500,987 1,606 1,6060.553% 31 1,63721100 DA 17,508,806 11,242 11,2423.871% 217 11,45921300 Child Supt Srvc 7,880,122 5,059 5,0591.742% 98 5,15722100 Prob Svcs 21,805,283 14,000 14,0004.821% 270 14,27022200 Prob Inst 13,561,288 8,707 8,7072.998% 168 8,87523000 Pub Defend 8,865,304 5,692 5,6921.960% 110 5,80231100 Fire 43,819,180 28,134 28,1349.688% 543 28,67732100 Sher-Coroner 58,480,637 37,548 37,54812.929% 725 38,27232200 Sher-Custody 31,437,447 20,185 20,1856.950% 390 20,57432230 Inmate Welfare 804,677 517 5170.178% 10 52741100 PHD 49,495,605 31,779 31,77910.943% 613 32,39241212 PHD-EMS 1,136,890 730 7300.251% 14 74441400 PHD-HS 206 0.000%41500 PHD-EHS 2,729,550 1,753 1,7530.603% 34 1,78641540 PHD-AS 2,774,205 1,781 1,7810.613% 34 1,81643000 ADMHS 18,701,971 12,008 12,0084.135% 232 12,23943100 ADMHS-MHSA 13,902,898 8,926 8,9263.074% 172 9,09943200 ADMHS-ADP 1,631,206 1,047 1,0470.361% 20 1,06844000 Soc Svcs 57,278,430 36,776 36,77612.663% 710 37,48644001 IHSS 582,834 374 3740.129% 7 38151000 Ag Comm 2,927,310 1,879 1,8790.647% 36 1,91653100 P&D 7,173,910 4,606 4,6061.586% 89 4,69553460 RDA IV 258,058 166 1660.057% 3 16953500 P&D-Energy 518,277 333 3330.115% 6 33953600 P&D-B&S 3,729,208 2,394 2,3940.824% 46 2,44153641 P&D-Oil 328,613 211 2110.073% 4 21554100 PW-Admin 1,901,593 1,221 1,2210.420% 24 1,24454210 PW-Roads 12,132,462 7,790 7,7902.682% 150 7,94054300 PW-Surveyor 1,587,864 1,019 1,0190.351% 20 1,03954410 PW-Flood 4,326,677 2,778 2,7780.957% 54 2,83254471 PW-Water 643,750 413 4130.142% 8 42154478 PW-Proj Clnwtr 251,776 162 1620.056% 3 16554500 PW-SWM 7,716,225 4,954 4,9541.706% 96 5,05054560 PW-Lag San 1,852,984 1,190 1,1900.410% 23 1,213

103




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

55000 HCD 1,003,329 644 6440.222% 12 65755700 HCD-MEF 261,690 168 1680.058% 3 17157000 CSD 289,977 186 1860.064% 4 19062000 Clk-Rec-Assr 11,115,907 7,137 7,1372.458% 138 7,27563100 GS-Admin 1,495,894 960 9600.331% 19 97963420 GS-Work Comp 450,520 289 2890.100% 6 29563430 GS-Liability 422,489 271 2710.093% 5 27663500 GS-Comm 1,109,160 712 7120.245% 14 72663600 GS-Veh Ops 1,959,036 1,258 1,2580.433% 24 1,28263700 GS-ITS 3,470,557 2,228 2,2280.767% 43 2,27163800 GS-Utilities 134,024 86 860.030% 2 8890901 990 Prop 10 1,504,918 966 9660.333% 19 98599000 Dept 990 58,080 37 370.013% 1 38

452,323,661 290,416 290,416100.000% 5,402 295,818Subtotal

Direct Billed

452,323,661 290,416 290,416100.000% 5,402 295,818Total Allocated



104




Detail Allocation for 08 Internal Audit-Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 18,657 20,889 20,8899.648% 20,88952100 Land Maint 1,366 1,530 1,5300.707% 1,53065000 Treasurer 9,275 10,385 10,3854.796% 267 10,651

29,298 32,803 32,80315.150% 267 33,070Cost Center Subtotal

11000 BOS 77 86 860.040% 2 8821100 DA 12,813 14,345 (1,740) 12,6056.626% 368 12,97432100 Sher-Coroner 3,379 3,784 3,7841.747% 97 3,88132200 Sher-Custody 1,817 2,034 2,0340.939% 52 2,08632230 Inmate Welfare 46 52 520.024% 1 5341100 PHD 219 245 2450.113% 6 25141212 PHD-EMS 5 6 60.003% 641400 PHD-HS 0 0.000%41500 PHD-EHS 12 14 140.006% 1441540 PHD-AS 12 14 140.006% 1443000 ADMHS 10,145 11,359 11,3595.246% 292 11,65043100 ADMHS-MHSA 7,542 8,444 8,4443.900% 217 8,66143200 ADMHS-ADP 885 991 9910.458% 25 1,01644000 Soc Svcs 1,787 2,001 2,0010.924% 51 2,05253460 RDA IV 2,967 3,322 3,3221.534% 85 3,40753500 P&D-Energy 828 927 9270.428% 24 95154100 PW-Admin 217 243 2430.112% 6 24954210 PW-Roads 1,384 1,549 1,5490.716% 40 1,58954300 PW-Surveyor 181 203 2030.094% 5 20854410 PW-Flood 493 553 5530.255% 14 56754471 PW-Water 73 82 820.038% 2 8454478 PW-Proj Clnwtr 29 32 320.015% 1 3354500 PW-SWM 880 985 9850.455% 25 1,01154560 PW-Lag San 211 237 2370.109% 6 24355000 HCD 12,042 13,482 13,4826.227% 346 13,82855200 HCD-AH 240 269 2690.124% 7 27655700 HCD-MEF 3,141 3,516 3,5161.624% 90 3,60762000 Clk-Rec-Assr 3,473 3,889 3,8891.796% 100 3,98981000 SBC Retirement 3,420 3,829 3,8291.769% 98 3,92883260 Carp Cem Dist 9,238 10,344 (3,500) 6,8444.777% 266 7,10983280 Guadalupe Cem 8,235 9,220 (2,500) 6,7204.258% 237 6,95683290 Lompoc Cem Di 469 525 5250.243% 13 53983300 LA Cem Dist 12,983 14,536 (500) 14,0366.713% 373 14,40983465 Casmalia CSD 17,526 19,623 19,6239.063% 504 20,12783630 CSFPD (103) (115) (115)-0.053% (3) (118)83650 MFPD 24,392 27,310 (8,500) 18,81012.613% 701 19,51184160 MVMD 9,822 10,996 10,9965.079% 282 11,27984400 CVRD 13,203 14,782 (2,500) 12,2826.827% 380 12,662

105




Detail Allocation for 08 Internal Audit-Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

99999 Other 0 0.000%

193,382 216,515 (19,240) 197,275100.000% 4,986 202,261Subtotal

Direct Billed 19,240 19,240 19,240

193,382 216,515 216,515100.000% 4,986 221,501Total Allocated



106




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 29 5,978 5,9780.691% 5,97813000 Cnty Counsel 41 8,345 8,3450.964% 8,34552100 Land Maint 117 24,098 24,0982.785% 24,09863200 GS-Purchasing 8 1,573 1,5730.182% 35 1,60863300 GS-Fac Svcs 45 9,219 9,2191.065% 208 9,42764000 Human Resource 25 5,202 5,2020.601% 117 5,31965000 Treasurer 40 8,179 8,1790.945% 184 8,364


11000 BOS 27 5,603 5,6030.648% 126 5,72921100 DA 132 27,113 27,1133.133% 611 27,72321300 Child Supt Srvc 86 17,611 17,6112.035% 397 18,00722100 Prob Svcs 235 48,377 48,3775.591% 1,090 49,46622200 Prob Inst 185 37,989 37,9894.390% 856 38,84523000 Pub Defend 67 13,679 13,6791.581% 308 13,98731100 Fire 261 53,595 53,5956.194% 1,208 54,80332100 Sher-Coroner 408 83,802 83,8029.685% 1,888 85,69032200 Sher-Custody 265 54,399 54,3996.287% 1,226 55,62532230 Inmate Welfare 12 2,411 2,4110.279% 54 2,46541100 PHD 498 102,423 102,42311.837% 2,308 104,73141212 PHD-EMS 15 2,992 2,9920.346% 67 3,05941400 PHD-HS 0 2 20.000% 241500 PHD-EHS 25 5,209 5,2090.602% 117 5,32641540 PHD-AS 37 7,626 7,6260.881% 172 7,79843000 ADMHS 172 35,436 35,4364.095% 798 36,23443100 ADMHS-MHSA 150 30,820 30,8203.562% 694 31,51543200 ADMHS-ADP 16 3,249 3,2490.375% 73 3,32244000 Soc Svcs 678 139,317 139,31716.100% 3,139 142,45644001 IHSS 6 1,233 1,2330.142% 28 1,26151000 Ag Comm 27 5,484 5,4840.634% 124 5,60852371 PLCFD 0 4 40.000% 453100 P&D 54 11,115 11,1151.285% 250 11,36653460 RDA IV 2 383 3830.044% 9 39253500 P&D-Energy 5 983 9830.114% 22 1,00653600 P&D-B&S 32 6,613 6,6130.764% 149 6,76253641 P&D-Oil 3 616 6160.071% 14 63054100 PW-Admin 15 3,016 3,0160.349% 68 3,08454210 PW-Roads 116 23,790 23,7902.749% 536 24,32654300 PW-Surveyor 13 2,587 2,5870.299% 58 2,64654410 PW-Flood 39 7,918 7,9180.915% 178 8,09754471 PW-Water 5 1,059 1,0590.122% 24 1,08354478 PW-Proj Clnwtr 2 411 4110.047% 9 42054500 PW-SWM 81 16,690 16,6901.929% 376 17,066

107




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

54560 PW-Lag San 16 3,288 3,2880.380% 74 3,36255000 HCD 8 1,690 1,6900.195% 38 1,72855700 HCD-MEF 2 460 4600.053% 10 47057000 CSD 2 339 3390.039% 8 34662000 Clk-Rec-Assr 104 21,445 21,4452.478% 483 21,92963100 GS-Admin 11 2,244 2,2440.259% 51 2,29563420 GS-Work Comp 6 1,137 1,1370.131% 26 1,16263430 GS-Liability 3 616 6160.071% 14 63063500 GS-Comm 9 1,884 1,8840.218% 42 1,92763600 GS-Veh Ops 20 4,181 4,1810.483% 94 4,27563700 GS-ITS 23 4,669 4,6690.540% 105 4,77463800 GS-Utilities 1 205 2050.024% 5 21063921 GS-Repro81000 SBC Retirement 20 4,188 4,1880.484% 94 4,28390901 990 Prop 10 14 2,821 2,8210.326% 64 2,88499999 Other

4,211 865,315 865,315100.000% 18,630 883,945Subtotal

Direct Billed

4,211 865,315 865,315100.000% 18,630 883,945Total Allocated


Average number of employees - all usersFIN Labor Transaction Ledger

108



Total Direct Identify Financial Reporting



Customer Support

Allocation Summary for 61000 Auditor-Controller

11/21/12

25,670 356 5,141 106 12,330 28211000 BOS78,088 20,291 7,441 3,005 17,708 40512000 Cnty Exec38,040 5,902 12,798 104 6,117 69713000 Cnty Counsel

110,953 1,368 35,989 1,646 17,818 1,97621100 DA53,762 1,642 16,198 1,221 10,647 88921300 Child Supt Srvc

147,069 2,424 44,821 1,009 32,619 2,46122100 Prob Svcs108,643 523 27,875 372 30,623 1,53022200 Prob Inst

47,168 452 18,223 372 7,333 1,00023000 Pub Defend5,088 132 4,95625001 Grand Jury

26,567 13,664 531 12,37225002 Ct 0069 Svs917 91725003 Ct 5901 Svs

244,785 8,050 90,070 2,124 56,117 4,94531100 Fire396,374 7,829 120,206 14,815 119,082 6,59932100 Sher-Coroner217,434 3,568 64,619 3,558 63,856 3,54832200 Sher-Custody

11,523 91 1,654 690 5,952 9132230 Inmate Welfare461,785 10,234 101,738 5,628 201,226 5,58541100 PHD

16,220 202 2,337 796 8,948 12841212 PHD-EMS3,291 3,28841400 PHD-HS

26,700 484 5,611 372 12,799 30841500 PHD-EHS78,781 492 5,702 212 62,433 31341540 PHD-AS

2,147 2,14741814 PHD-TSAC204,165 11,154 38,442 1,593 90,742 2,11043000 ADMHS174,944 8,292 28,577 425 86,808 1,56943100 ADMHS-MHSA

30,752 973 3,353 53 20,783 18443200 ADMHS-ADP508,542 10,950 117,735 2,920 188,478 6,46444000 Soc Svcs

7,841 1,198 4,935 6644001 IHSS26,566 4,673 6,017 1,221 6,801 33051000 Ag Comm

312,237 168,060 12,883 4,041 96,819 70152100 Land Maint364 36052371 PLCFD

78,029 3,410 14,746 478 42,526 81053100 P&D51,966 41,174 530 6,264 2953460 RDA IV

7,624 242 1,065 53 3,909 5853500 P&D-Energy39,777 1,744 7,665 159 20,585 42153600 P&D-B&S

4,177 154 675 2,465 3753641 P&D-Oil19,841 476 3,909 637 10,027 21554100 PW-Admin

292,861 3,716 24,938 13,540 215,442 1,36954210 PW-Roads142 53 8954221 GS-Airports

27,814 397 3,264 637 19,444 17954300 PW-Surveyor89,266 2,036 8,893 3,929 62,423 48854410 PW-Flood

8,466 161 1,323 5,321 7354471 PW-Water3,740 63 518 53 2,460 2854478 PW-Proj Clnwtr

102,994 4,702 15,861 9,983 48,451 87154500 PW-SWM30,753 3,164 3,809 2,974 15,780 20954560 PW-Lag San

109






Customer Support


11/21/12

38,721 9,942 2,062 159 10,230 11355000 HCD2,637 2,36155200 HCD-AH1,319 1,31955300 HCD-Home Prog

354 35455400 HCD-OCFD2,913 2,91355600 HCD-CDBG

44,817 7,112 538 32,890 3055700 HCD-MEF3,717 2,536 596 16 3357000 CSD

104,556 6,523 22,849 3,664 37,074 1,25462000 Clk-Rec-Assr12,372 2,267 3,075 1,221 2,366 16963100 GS-Admin

9,035 3,774 1,354 372 1,423 7463200 GS-Purchasing84,234 12,653 8,634 372 49,926 47463300 GS-Fac Svcs

224 22463410 GS-Med Mal24,905 11,465 926 11,007 5163420 GS-Work Comp

8,163 2,556 868 3,784 4863430 GS-Liability17,404 1,793 2,280 10,553 12563500 GS-Comm30,305 2,969 4,027 17,531 22163600 GS-Veh Ops32,535 6,905 7,134 11,059 39263700 GS-ITS

5,032 342 275 4,101 1563800 GS-Utilities603 (90) 69363921 GS-Repro

32,070 10,957 6,133 743 6,629 33764000 Human Resources307 30764332 HR-Unemp SI

2,648 1,538 1,11064333 HR-Dent SI61,680 12,284 9,296 1,115 16,500 51065000 Treasurer

5,952 26 5,899 2780100 Law Library30,491 748 21,268 26581000 SBC Retirement

5,811 5,81181100 SBC OPEB6,516 4,982 1,532 281500 LAFCO

104 10483210 SM Pub Airport3,529 221 (3,824) 2383260 Carp Cem Dist(208) 2,263 (2,516) 4583270 Goleta Cem Dist

5,503 2,074 (3,533) 683280 Guadalupe Cem D1,447 90883290 Lompoc Cem Dist

14,491 70 1283300 LA Cem Dist876 87683310 Oak Hill Cem D

3,581 1,025 2,466 9083320 SM Cem Dist20,12783465 Casmalia CSD

52 5283516 Los Alamos CSD115 11583566 SY CSD418 2,842 (3,023) 71783630 CSFPD

16,316 586 (5,022) 1,24183650 MFPD135 13583750 Lompoc HCD

83 8383817 Embarcadero MID188 18884090 SB MTD

110






Customer Support


11/21/12

13,198 325 1,525 7084160 MVMD16,132 4,602 (1,138) 784400 CVRD(6,557) 2,285 (8,887) 4584500 CRCD

125 12584560 Carp San Dist231 33 19884640 Goleta SD

15,866 161 15,593 11385100 IVRPD229 22985200 Mont San Dist

1,189 72 1,051 6685215 Summ San Dist52 5285600 Mon Wtr Dist

(9,334) 703 (10,048) 1285700 SMVWCD135 13585800 SYRWCD104 10485810 SYRWCD, ID No1

21,620 21,325 29486100 SBCAG23,210 467 22,118 62687100 APCD30,754 13,049 3,093 212 10,360 17090901 990 Prop 10

4,652 1,904 119 2,585 799000 Dept 990687,919 167,476 11,469 508,97499999 Other213,800 61,560 133,000DirectBilled

5,773,267Total Allocated 707,152 929,082 98,639 2,582,494 54,637

111





Payroll


11/21/12

1,637 88 5,72911000 BOS2,371 20,889 5,97812000 Cnty Exec4,078 8,34513000 Cnty Counsel

11,459 12,974 27,72321100 DA5,157 18,00721300 Child Supt Srvc

14,270 49,46622100 Prob Svcs8,875 38,84522200 Prob Inst5,802 13,98723000 Pub Defend

25001 Grand Jury25002 Ct 0069 Svs25003 Ct 5901 Svs

28,677 54,80331100 Fire38,272 3,881 85,69032100 Sher-Coroner20,574 2,086 55,62532200 Sher-Custody

527 53 2,46532230 Inmate Welfare32,392 251 104,73141100 PHD

744 6 3,05941212 PHD-EMS241400 PHD-HS

1,786 14 5,32641500 PHD-EHS1,816 14 7,79841540 PHD-AS

41814 PHD-TSAC12,239 11,650 36,23443000 ADMHS

9,099 8,661 31,51543100 ADMHS-MHSA1,068 1,016 3,32243200 ADMHS-ADP

37,486 2,052 142,45644000 Soc Svcs381 1,26144001 IHSS

1,916 5,60851000 Ag Comm4,105 1,530 24,09852100 Land Maint

452371 PLCFD4,695 11,36653100 P&D

169 3,407 39253460 RDA IV339 951 1,00653500 P&D-Energy

2,441 6,76253600 P&D-B&S215 63053641 P&D-Oil

1,244 249 3,08454100 PW-Admin7,940 1,589 24,32654210 PW-Roads

54221 GS-Airports1,039 208 2,64654300 PW-Surveyor2,832 567 8,09754410 PW-Flood

421 84 1,08354471 PW-Water165 33 42054478 PW-Proj Clnwtr

5,050 1,011 17,06654500 PW-SWM1,213 243 3,36254560 PW-Lag San

112





Payroll


11/21/12

657 13,828 1,72855000 HCD27655200 HCD-AH

55300 HCD-Home Prog55400 HCD-OCFD55600 HCD-CDBG

171 3,607 47055700 HCD-MEF190 34657000 CSD

7,275 3,989 21,92962000 Clk-Rec-Assr979 2,29563100 GS-Admin431 1,60863200 GS-Purchasing

2,749 9,42763300 GS-Fac Svcs63410 GS-Med Mal

295 1,16263420 GS-Work Comp276 63063430 GS-Liability726 1,92763500 GS-Comm

1,282 4,27563600 GS-Veh Ops2,271 4,77463700 GS-ITS

88 21063800 GS-Utilities63921 GS-Repro

1,953 5,31964000 Human Resources64332 HR-Unemp SI64333 HR-Dent SI

2,960 10,651 8,36465000 Treasurer80100 Law Library

3,928 4,28381000 SBC Retirement81100 SBC OPEB81500 LAFCO83210 SM Pub Airport

7,10983260 Carp Cem Dist83270 Goleta Cem Dist

6,95683280 Guadalupe Cem D53983290 Lompoc Cem Dist

14,40983300 LA Cem Dist83310 Oak Hill Cem D83320 SM Cem Dist

20,12783465 Casmalia CSD83516 Los Alamos CSD83566 SY CSD

(118)83630 CSFPD19,51183650 MFPD

83750 Lompoc HCD83817 Embarcadero MID84090 SB MTD

113





Payroll


11/21/12

11,27984160 MVMD12,66284400 CVRD

84500 CRCD84560 Carp San Dist84640 Goleta SD85100 IVRPD85200 Mont San Dist85215 Summ San Dist85600 Mon Wtr Dist85700 SMVWCD85800 SYRWCD85810 SYRWCD, ID No186100 SBCAG87100 APCD

985 2,88490901 990 Prop 103899000 Dept 990

99999 Other19,240DirectBilled

295,818Total Allocated 221,501 883,945

114



PURCHASING

ALLOCATION DETAIL

115

8

116


Schedule 07.100

Purchasing & Mail Courier [Cost Center 63200]

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

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

117

Costs to be allocated for 63200 General Services-Purchasing



First Allocation

Second Allocation

Total

11/21/12


Salaries and Benefits 658,516 658,516Services and Supplies 103,373 103,373Operating TransfersFixed Assets 16,874 16,874Intrafund Trfs(+) 113,268 113,268

892,031 0 892,031Total Departmental Expenditures

Deductions:




00001 Eq Use Allow 3,021 3,02100002 Str Use Allow 9,159 9,15912000 Cnty Exec 3,108 190 3,29813000 Cnty Counsel 1,819 34 1,85352100 Land Maint 459 16 47461000 Aud-Cont 8,813 222 9,03563300 GS-Fac Svcs 16,604 16,60464000 Human Resources 4,705 4,70565000 Treasurer 138 138


Cost Adjustments:

Proceeds from sale of capital (1,475) (1,475)


900,061 21,908 921,969Total to be Allocated

118

Functional Costs for 63200 General Services-Purchasing




Surplus Property

Mail Courier Procurement

11/21/12


Salaries and Benefits 658,516 54,088 209,491 394,937Services and Supplies 103,373 6,892 60,450 36,031Operating TransfersFixed Assets 16,874 16,874Intrafund Trfs(+) 113,268 48,544 64,724

892,031 60,980 335,359 495,692Total Expenditures

Cost Adjustments:

Deductions (16,874) (16,874)Proceeds from sale of capital (1,475) (1,475)

873,682 60,980 317,010 495,692Total Functional Costs


First Addition-Others 26,379 26,379First Admin Reallocation (26,379) 2,167 8,392 15,821

900,061 63,147 325,402 511,513Total First Allocation


Second Addition-Others 21,908 21,908Second Admin Reallocation (21,908) 1,799 6,970 13,139

921,969 64,946 332,371 524,652Total Allocated

119

63200 General Services-Purchasing



Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 58 1,952 1,9523.092% 1,95213000 Cnty Counsel 2 67 670.107% 6752100 Land Maint 78 2,626 2,6264.158% 2,62661000 Aud-Cont 22 741 7411.173% 74163300 GS-Fac Svcs 7 236 2360.373% 7 24364000 Human Resource 14 471 4710.746% 15 48665000 Treasurer 21 707 7071.119% 22 729


11000 BOS 2 67 670.107% 2 6921100 DA 31 1,043 1,0431.652% 33 1,07621300 Child Supt Srvc 23 774 7741.226% 24 79822100 Prob Svcs 19 640 6401.013% 20 65922200 Prob Inst 7 236 2360.373% 7 24323000 Pub Defend 7 236 2360.373% 7 24325002 Ct 0069 Svs 10 337 3370.533% 10 34731100 Fire 40 1,346 1,3462.132% 42 1,38832100 Sher-Coroner 279 9,391 9,39114.872% 293 9,68432200 Sher-Custody 67 2,255 2,2553.571% 70 2,32532230 Inmate Welfare 13 438 4380.693% 14 45141100 PHD 106 3,568 3,5685.650% 111 3,67941212 PHD-EMS 15 505 5050.800% 16 52141500 PHD-EHS 7 236 2360.373% 7 24341540 PHD-AS 4 135 1350.213% 4 13943000 ADMHS 30 1,010 1,0101.599% 31 1,04143100 ADMHS-MHSA 8 269 2690.426% 8 27843200 ADMHS-ADP 1 34 340.053% 1 3544000 Soc Svcs 55 1,851 1,8512.932% 58 1,90951000 Ag Comm 23 774 7741.226% 24 79853100 P&D 9 303 3030.480% 9 31253500 P&D-Energy 1 34 340.053% 1 3553600 P&D-B&S 3 101 1010.160% 3 10454100 PW-Admin 12 404 4040.640% 13 41754210 PW-Roads 255 8,583 8,58313.593% 267 8,85154221 GS-Airports 1 34 340.053% 1 3554300 PW-Surveyor 12 404 4040.640% 13 41754410 PW-Flood 74 2,491 2,4913.945% 78 2,56854478 PW-Proj Clnwtr 1 34 340.053% 1 3554500 PW-SWM 188 6,328 6,32810.021% 197 6,52554560 PW-Lag San 56 1,885 1,8852.985% 59 1,94455000 HCD 3 101 1010.160% 3 10462000 Clk-Rec-Assr 69 2,323 2,3233.678% 72 2,39563100 GS-Admin 23 774 7741.226% 24 798

120




Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

90901 990 Prop 10 4 135 1350.213% 4 13999999 Other 216 7,271 7,27111.514% 227 7,497

1,876 63,147 63,147100.000% 1,799 64,946Subtotal

Direct Billed

1,876 63,147 63,147100.000% 1,799 64,946Total Allocated


Number of Equipment Capital AssetsCapital Asset Inventory System

121




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 15 2,719 2,7190.836% 2,71913000 Cnty Counsel 8 1,359 1,3590.418% 1,35952100 Land Maint 103 18,622 18,6225.723% 18,62261000 Aud-Cont 24 4,345 4,3451.335% 4,34563300 GS-Fac Svcs 77 13,884 13,8844.267% 324 14,20964000 Human Resource 49 8,845 8,8452.718% 207 9,05265000 Treasurer 24 4,345 4,3451.335% 101 4,446


11000 BOS 73 13,301 13,3014.087% 311 13,61121100 DA 77 13,995 13,9954.301% 327 14,32221300 Child Supt Srvc 37 6,792 6,7922.087% 159 6,95022100 Prob Svcs 75 13,583 13,5834.174% 317 13,90122200 Prob Inst 16 2,985 2,9850.917% 70 3,05523000 Pub Defend 70 12,762 12,7623.922% 298 13,06031100 Fire 139 25,171 25,1717.735% 588 25,75932100 Sher-Coroner 60 10,946 10,9463.364% 256 11,20241100 PHD 103 18,733 18,7335.757% 438 19,17041540 PHD-AS 43 7,787 7,7872.393% 182 7,96943000 ADMHS 16 2,985 2,9850.917% 70 3,05544000 Soc Svcs 70 12,762 12,7623.922% 298 13,06051000 Ag Comm 37 6,792 6,7922.087% 159 6,95053100 P&D 8 1,359 1,3590.418% 32 1,39153600 P&D-B&S 24 4,345 4,3451.335% 101 4,44654100 PW-Admin 8 1,359 1,3590.418% 32 1,39154210 PW-Roads 61 11,136 11,1363.422% 260 11,39754300 PW-Surveyor 8 1,359 1,3590.418% 32 1,39154410 PW-Flood 24 4,345 4,3451.335% 101 4,44654471 PW-Water 8 1,359 1,3590.418% 32 1,39154500 PW-SWM 28 5,039 5,0391.549% 118 5,15754560 PW-Lag San 16 2,985 2,9850.917% 70 3,05555000 HCD 15 2,719 2,7190.836% 64 2,78262000 Clk-Rec-Assr 89 16,175 16,1754.971% 378 16,55363100 GS-Admin 15 2,719 2,7190.836% 64 2,78263420 GS-Work Comp 8 1,359 1,3590.418% 32 1,39163500 GS-Comm 21 3,806 3,8061.170% 89 3,89563600 GS-Veh Ops 21 3,806 3,8061.170% 89 3,89563700 GS-ITS 31 5,704 5,7041.753% 133 5,83780100 Law Library 16 2,985 2,9850.917% 70 3,05581000 SBC Retirement 21 3,806 3,8061.170% 89 3,89586100 SBCAG 21 3,806 3,8061.170% 89 3,89587100 APCD 21 3,806 3,8061.170% 89 3,89590901 990 Prop 10 28 5,039 5,0391.549% 118 5,157

122




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

99999 Other 186 33,668 33,66810.347% 786 34,455

1,795 325,402 325,402100.000% 6,970 332,371Subtotal

Direct Billed

1,795 325,402 325,402100.000% 6,970 332,371Total Allocated


Average minutes per delivery by mail routeDaily Mail Routes

123




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 40 3,506 3,5060.685% 3,50613000 Cnty Counsel 14 1,227 1,2270.240% 1,22752100 Land Maint 322 28,223 28,2235.517% 28,22361000 Aud-Cont 34 2,980 2,9800.583% 2,98063300 GS-Fac Svcs 398 34,884 34,8846.820% 964 35,84864000 Human Resource 57 4,996 4,9960.977% 138 5,13465000 Treasurer 20 1,753 1,7530.343% 48 1,801

885 77,568 77,56815.164% 1,150 78,719Cost Center Subtotal

21100 DA 22 1,928 1,9280.377% 53 1,98221300 Child Supt Srvc 53 4,645 4,6450.908% 128 4,77422100 Prob Svcs 218 19,107 19,1073.735% 528 19,63522200 Prob Inst 67 5,872 5,8721.148% 162 6,03525001 Grand Jury 3 263 2630.051% 7 27031100 Fire 85 7,450 7,4501.456% 206 7,65632100 Sher-Coroner 207 18,143 18,1433.547% 501 18,64432200 Sher-Custody 31 2,717 2,7170.531% 75 2,79232230 Inmate Welfare 15 1,315 1,3150.257% 36 1,35141100 PHD 654 57,322 57,32211.206% 1,584 58,90541212 PHD-EMS 81 7,099 7,0991.388% 196 7,29641500 PHD-EHS 26 2,279 2,2790.446% 63 2,34241540 PHD-AS 76 6,661 6,6611.302% 184 6,84541814 PHD-TSAC 15 1,315 1,3150.257% 36 1,35143000 ADMHS 236 20,685 20,6854.044% 571 21,25643100 ADMHS-MHSA 74 6,486 6,4861.268% 179 6,66543200 ADMHS-ADP 77 6,749 6,7491.319% 186 6,93544000 Soc Svcs 541 47,417 47,4179.270% 1,310 48,72744001 IHSS 6 526 5260.103% 15 54051000 Ag Comm 20 1,753 1,7530.343% 48 1,80153100 P&D 52 4,558 4,5580.891% 126 4,68453460 RDA IV 14 1,227 1,2270.240% 34 1,26153500 P&D-Energy 3 263 2630.051% 7 27054100 PW-Admin 41 3,594 3,5940.703% 99 3,69354210 PW-Roads 551 48,294 48,2949.441% 1,334 49,62854221 GS-Airports 3 263 2630.051% 7 27054300 PW-Surveyor 20 1,753 1,7530.343% 48 1,80154410 PW-Flood 114 9,992 9,9921.953% 276 10,26854471 PW-Water 23 2,016 2,0160.394% 56 2,07254478 PW-Proj Clnwtr 24 2,104 2,1040.411% 58 2,16254500 PW-SWM 315 27,609 27,6095.398% 763 28,37254560 PW-Lag San 129 11,307 11,3072.210% 312 11,61955000 HCD 192 16,828 16,8283.290% 465 17,29355200 HCD-AH 27 2,366 2,3660.463% 65 2,432

124




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

55300 HCD-Home Pro 3 263 2630.051% 7 27055400 HCD-OCFD 3 263 2630.051% 7 27055600 HCD-CDBG 63 5,522 5,5221.080% 153 5,67455700 HCD-MEF 9 789 7890.154% 22 81162000 Clk-Rec-Assr 31 2,717 2,7170.531% 75 2,79263100 GS-Admin 20 1,753 1,7530.343% 48 1,80163420 GS-Work Comp 7 614 6140.120% 17 63063430 GS-Liability 2 175 1750.034% 5 18063500 GS-Comm 71 6,223 6,2231.217% 172 6,39563600 GS-Veh Ops 115 10,079 10,0791.971% 278 10,35863700 GS-ITS 34 2,980 2,9800.583% 82 3,06263800 GS-Utilities 3 263 2630.051% 7 27064333 HR-Dent SI 5 438 4380.086% 12 45081000 SBC Retirement 9 789 7890.154% 22 81187100 APCD 25 2,191 2,1910.428% 61 2,25290901 990 Prop 10 44 3,857 3,8570.754% 107 3,96399000 Dept 990 3 263 2630.051% 7 27099999 Other 489 42,860 42,8608.379% 1,184 44,044

5,836 511,513 511,513100.000% 13,139 524,652Subtotal

Direct Billed

5,836 511,513 511,513100.000% 13,139 524,652Total Allocated


Number of documents processed, weightedPurchasing Plus & FIN Trans Register

125



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

11/21/12

13,681 69 13,61111000 BOS8,177 1,952 2,719 3,50612000 Cnty Exec2,654 67 1,359 1,22713000 Cnty Counsel

17,379 1,076 14,322 1,98221100 DA12,522 798 6,950 4,77421300 Child Supt Srvc34,195 659 13,901 19,63522100 Prob Svcs

9,333 243 3,055 6,03522200 Prob Inst13,303 243 13,06023000 Pub Defend

270 27025001 Grand Jury347 34725002 Ct 0069 Svs

34,803 1,388 25,759 7,65631100 Fire39,530 9,684 11,202 18,64432100 Sher-Coroner

5,118 2,325 2,79232200 Sher-Custody1,802 451 1,35132230 Inmate Welfare

81,755 3,679 19,170 58,90541100 PHD7,816 521 7,29641212 PHD-EMS2,585 243 2,34241500 PHD-EHS

14,953 139 7,969 6,84541540 PHD-AS1,351 1,35141814 PHD-TSAC

25,353 1,041 3,055 21,25643000 ADMHS6,943 278 6,66543100 ADMHS-MHSA6,970 35 6,93543200 ADMHS-ADP

63,697 1,909 13,060 48,72744000 Soc Svcs540 54044001 IHSS

9,550 798 6,950 1,80151000 Ag Comm49,470 2,626 18,622 28,22352100 Land Maint

6,387 312 1,391 4,68453100 P&D1,261 1,26153460 RDA IV

305 35 27053500 P&D-Energy4,550 104 4,44653600 P&D-B&S5,501 417 1,391 3,69354100 PW-Admin

69,875 8,851 11,397 49,62854210 PW-Roads305 35 27054221 GS-Airports

3,609 417 1,391 1,80154300 PW-Surveyor17,283 2,568 4,446 10,26854410 PW-Flood

3,463 1,391 2,07254471 PW-Water2,196 35 2,16254478 PW-Proj Clnwtr

40,054 6,525 5,157 28,37254500 PW-SWM16,618 1,944 3,055 11,61954560 PW-Lag San20,180 104 2,782 17,29355000 HCD

2,432 2,43255200 HCD-AH270 27055300 HCD-Home Prog270 27055400 HCD-OCFD

126



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

11/21/12

5,674 5,67455600 HCD-CDBG811 81155700 HCD-MEF

8,065 741 4,345 2,98061000 Aud-Cont21,740 2,395 16,553 2,79262000 Clk-Rec-Assr

5,382 798 2,782 1,80163100 GS-Admin50,299 243 14,209 35,84863300 GS-Fac Svcs

2,022 1,391 63063420 GS-Work Comp180 18063430 GS-Liability

10,290 3,895 6,39563500 GS-Comm14,253 3,895 10,35863600 GS-Veh Ops

8,900 5,837 3,06263700 GS-ITS270 27063800 GS-Utilities

14,672 486 9,052 5,13464000 Human Resources450 45064333 HR-Dent SI

6,976 729 4,446 1,80165000 Treasurer3,055 3,05580100 Law Library4,706 3,895 81181000 SBC Retirement3,895 3,89586100 SBCAG6,147 3,895 2,25287100 APCD9,259 139 5,157 3,96390901 990 Prop 10

270 27099000 Dept 99085,996 7,497 34,455 44,04499999 Other

921,969Total Allocated 64,946 332,371 524,652

127


128



FACILITIES MANAGEMENT

ALLOCATION DETAIL

129

8

130


Schedule 08.100

Facilities Management [Cost Center 63300]

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

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

131

Costs to be allocated for 63300 General Services-Facilities Services



First Allocation

Second Allocation

Total

11/21/12


Salaries and Benefits 4,200,265 4,200,265Services and Supplies 3,927,707 3,927,707Operating Transfers 338,282 338,282Intrafund Trfs(+) 647,726 647,726


Deductions:

N/A: Operating Transfers (338,282) (338,282)



00001 Eq Use Allow 40,587 40,58700002 Str Use Allow 167,226 167,22612000 Cnty Exec 19,822 1,213 21,03513000 Cnty Counsel 95,924 1,774 97,69752100 Land Maint 20,097 680 20,77761000 Aud-Cont 82,320 1,914 84,23463200 GS-Purchasing 49,004 1,295 50,29964000 Human Resources 37,084 37,08465000 Treasurer 782 782


Cost Adjustments:

Insurance recovery (179,532) (179,532)Labor & SS from 02 to 01 (196,785) (196,785)Labor & SS to 01 from 02 196,785 196,785Misc revenues (12,795) (12,795)Proceeds from sale of capital (5,127) (5,127)Vehicle replacement refund (72,944) (72,944)



132

Functional Costs for 63300 General Services-Facilities Services




Building Maintenance

Direct Identify - Bldg

Charges

Real Property Special Projects

11/21/12


Salaries and Benefits 4,200,265 1,618,022 1,864,856 276,044 441,094Services and Supplies 3,927,707 694,544 3,015,352 172,160 26,929Operating Transfers 338,282 389 337,893Intrafund Trfs(+) 647,726 647,726

9,113,979 2,960,681 4,880,208 786,097 468,023Total Expenditures

Cost Adjustments:

Deductions (338,282) (389) (337,893)Misc revenues (12,795) (12,795)Direct charge to Mental Healt (54,611) 54,611Direct charge to Social Servic (225,294) 225,294Insurance recovery (179,532) (104,399) (75,133)Labor & SS to 01 from 02 196,785 196,785Proceeds from sale of capital (5,127) (5,127)Vehicle replacement refund (72,944) (72,944)Labor & SS from 02 to 01 (196,785) (196,785)

8,505,300 2,961,813 4,328,386 279,905 448,204 468,023Total Functional Costs


First Addition-Cnty Counsel L 95,924 46,558First Addition-Others 379,056 379,056First Admin Reallocation (3,340,869) 2,412,724 357,142 570,682

8,980,280 6,741,110 279,905 851,905 1,038,705Total First Allocation


Second Addition-Cnty Counse 1,774 861Second Addition-Others 42,968 42,968Second Admin Reallocation (42,968) 31,031 4,593 7,340

9,025,022 6,772,141 279,905 857,359 1,046,044Total Allocated

133

Functional Costs for 63300 General Services-Facilities Services



General Government

11/21/12


Salaries and Benefits 248Services and Supplies 18,721Operating TransfersIntrafund Trfs(+)

18,970Total Expenditures

Cost Adjustments:

DeductionsMisc revenuesDirect charge to Mental HealtDirect charge to Social ServicInsurance recoveryLabor & SS to 01 from 02Proceeds from sale of capitalVehicle replacement refundLabor & SS from 02 to 01

18,970Total Functional Costs


First Addition-Cnty Counsel L 49,365First Addition-OthersFirst Admin Reallocation 321

68,656Total First Allocation


Second Addition-Cnty Counse 913Second Addition-OthersSecond Admin Reallocation 4

69,573Total Allocated

134

63300 General Services-Facilities Services



Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 32,503 61,074 61,0740.906% 61,07413000 Cnty Counsel 26,129 49,096 49,0960.728% 49,09652100 Land Maint 24,686 46,385 46,3850.688% 46,38561000 Aud-Cont 39,283 73,813 73,8131.095% 73,81363200 GS-Purchasing 8,836 16,604 16,6040.246% 16,60464000 Human Resource 33,249 62,475 62,4750.927% 299 62,77465000 Treasurer 30,904 58,069 58,0690.861% 277 58,346


11000 BOS 37,856 71,132 71,1321.055% 340 71,47121100 DA 97,765 183,702 183,7022.725% 878 184,58022100 Prob Svcs 197,312 370,752 (14,454) 356,2985.500% 1,772 358,06922200 Prob Inst 258,640 485,990 485,9907.209% 2,322 488,31223000 Pub Defend 64,485 121,168 121,1681.797% 579 121,74725001 Grand Jury 446 838 8380.012% 4 84231100 Fire 167,523 314,779 314,7794.670% 1,504 316,28332100 Sher-Coroner 246,596 463,358 463,3586.874% 2,214 465,57232200 Sher-Custody 534,732 1,004,771 1,004,77114.905% 4,801 1,009,57241100 PHD 485,677 912,595 (10,566) 902,02913.538% 4,361 906,39041212 PHD-EMS 10,264 19,286 19,2860.286% 92 19,37841500 PHD-EHS 49,617 93,232 93,2321.383% 445 93,67741540 PHD-AS 80,702 151,641 151,6412.249% 725 152,36543000 ADMHS 107,560 202,106 202,1062.998% 966 203,07243100 ADMHS-MHSA 43,476 81,692 81,6921.212% 390 82,08343200 ADMHS-ADP 2,015 3,787 3,7870.056% 18 3,80544000 Soc Svcs 25,303 47,545 47,5450.705% 227 47,77251000 Ag Comm 24,946 46,873 46,8730.695% 224 47,09753100 P&D 37,136 69,779 69,7791.035% 333 70,11253460 RDA IV 366 688 6880.010% 3 69253500 P&D-Energy 2,752 5,172 5,1720.077% 25 5,19753600 P&D-B&S 16,962 31,871 31,8710.473% 152 32,02354100 PW-Admin 9,840 18,490 18,4900.274% 88 18,57954210 PW-Roads 93,406 175,512 175,5122.604% 839 176,35154300 PW-Surveyor 5,772 10,846 10,8460.161% 52 10,89854410 PW-Flood 30,448 57,213 57,2130.849% 273 57,48654471 PW-Water 361 679 6790.010% 3 68254500 PW-SWM 14,868 27,937 27,9370.414% 133 28,07054560 PW-Lag San 3,135 5,892 5,8920.087% 28 5,92055000 HCD 4,161 7,819 7,8190.116% 37 7,85762000 Clk-Rec-Assr 118,430 222,532 222,5323.301% 1,063 223,59663100 GS-Admin 14,355 26,973 26,9730.400% 129 27,10263420 GS-Work Comp 4,830 9,075 9,0750.135% 43 9,11863500 GS-Comm 12,723 23,908 23,9080.355% 114 24,022

135




Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

63600 GS-Veh Ops 24,856 46,704 46,7040.693% 223 46,92763700 GS-ITS 32,434 60,943 60,9430.904% 291 61,23563800 GS-Utilities 5,088 9,560 9,5600.142% 46 9,60680100 Law Library 45,160 84,856 84,8561.259% 405 85,26281500 LAFCO 465 875 8750.013% 4 87986100 SBCAG 56 106 1060.002% 1 10687100 APCD 131 247 2470.004% 1 24899000 Dept 990 56,196 105,593 105,5931.566% 505 106,09799999 Other 423,135 795,078 (34,797) 760,28111.794% 3,799 764,080

3,587,572 6,741,110 (59,817) 6,681,293100.000% 31,031 6,712,324Subtotal

Direct Billed 59,817 59,817 59,817

3,587,572 6,741,110 6,741,110100.000% 31,031 6,772,141Total Allocated


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

136




Detail Allocation for 04 Direct Identify - Bldg Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

43000 ADMHS 54,611 54,611 (54,611)19.511%44000 Soc Svcs 225,294 225,294 (225,294)80.489%

279,905 279,905 (279,905) 0100.000% 0Subtotal

Direct Billed 279,905 279,905 279,905

279,905 279,905 279,905100.000% 279,905Total Allocated



137




Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 3,552 6,751 6,7510.792% 6,75113000 Cnty Counsel 769 1,462 1,4620.172% 1,46252100 Land Maint 7,695 14,626 14,6261.717% 14,62665000 Treasurer 779 1,481 1,4810.174% 10 1,491


11000 BOS 5,036 9,572 9,5721.124% 63 9,63521300 Child Supt Srvc 357 679 6790.080% 4 68322100 Prob Svcs 5,429 10,319 10,3191.211% 68 10,38722200 Prob Inst 1,124 2,136 2,1360.251% 14 2,15023000 Pub Defend 395 752 7520.088% 5 75725002 Ct 0069 Svs 1,390 2,642 2,6420.310% 17 2,65931100 Fire 3,149 5,985 5,9850.703% 39 6,02541100 PHD 11,776 22,383 22,3832.627% 147 22,53043000 ADMHS 2,504 4,760 4,7600.559% 31 4,79144000 Soc Svcs 2,331 4,431 4,4310.520% 29 4,46053100 P&D 6,866 13,049 13,0491.532% 86 13,13554100 PW-Admin 24,090 45,788 45,7885.375% 301 46,09055000 HCD 3,139 5,967 5,9670.700% 39 6,00699000 Dept 990 4,088 7,770 7,7700.912% 51 7,82199999 Other 363,734 691,350 (802,854) (111,503)81.153% 4,548 (106,955)

448,204 851,905 (802,854) 49,051100.000% 5,454 54,505Subtotal

Direct Billed 802,854 802,854 802,854

448,204 851,905 851,905100.000% 5,454 857,359Total Allocated



138




Detail Allocation for 06 Special Projects


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

99999 Other 468,023 1,038,705 (776,598) 262,106100.000% 7,340 269,446

468,023 1,038,705 (776,598) 262,106100.000% 7,340 269,446Subtotal

Direct Billed 776,598 776,598 776,598

468,023 1,038,705 1,038,705100.000% 7,340 1,046,044Total Allocated



139



Total Building Maintenance


Charges


Allocation Summary for 63300 General Services-Facilities Services

11/21/12

81,107 71,471 9,63511000 BOS67,826 61,074 6,75112000 Cnty Exec50,558 49,096 1,46213000 Cnty Counsel

184,580 184,58021100 DA683 68321300 Child Supt Srvc

368,456 358,069 10,38722100 Prob Svcs490,462 488,312 2,15022200 Prob Inst122,503 121,747 75723000 Pub Defend

842 84225001 Grand Jury2,659 2,65925002 Ct 0069 Svs

322,308 316,283 6,02531100 Fire465,572 465,57232100 Sher-Coroner

1,009,572 1,009,57232200 Sher-Custody928,920 906,390 22,53041100 PHD

19,378 19,37841212 PHD-EMS93,677 93,67741500 PHD-EHS

152,365 152,36541540 PHD-AS207,863 203,072 4,79143000 ADMHS

82,083 82,08343100 ADMHS-MHSA3,805 3,80543200 ADMHS-ADP

52,233 47,772 4,46044000 Soc Svcs47,097 47,09751000 Ag Comm61,011 46,385 14,62652100 Land Maint83,247 70,112 13,13553100 P&D

692 69253460 RDA IV5,197 5,19753500 P&D-Energy

32,023 32,02353600 P&D-B&S64,668 18,579 46,09054100 PW-Admin

176,351 176,35154210 PW-Roads10,898 10,89854300 PW-Surveyor57,486 57,48654410 PW-Flood

682 68254471 PW-Water28,070 28,07054500 PW-SWM

5,920 5,92054560 PW-Lag San13,862 7,857 6,00655000 HCD73,813 73,81361000 Aud-Cont

223,596 223,59662000 Clk-Rec-Assr27,102 27,10263100 GS-Admin16,604 16,60463200 GS-Purchasing

9,118 9,11863420 GS-Work Comp24,022 24,02263500 GS-Comm46,927 46,92763600 GS-Veh Ops61,235 61,23563700 GS-ITS

140



Total Building Maintenance


Charges


Allocation Summary for 63300 General Services-Facilities Services

11/21/12

9,606 9,60663800 GS-Utilities62,774 62,77464000 Human Resources59,837 58,346 1,49165000 Treasurer85,262 85,26280100 Law Library

879 87981500 LAFCO106 10686100 SBCAG248 24887100 APCD

113,918 106,097 7,82199000 Dept 990926,572 764,080 (106,955) 269,44699999 Other

1,919,174 59,817 279,905 802,854 776,598DirectBilled

8,955,449Total Allocated 6,772,141 279,905 857,359 1,046,044

141


142



HUMAN RESOURCES

ALLOCATION DETAIL

143

8

144


Schedule 09.100

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

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

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

145

Costs to be allocated for 64000 Human Resources



First Allocation

Second Allocation

Total

11/21/12


Salaries and Benefits 2,983,544 2,983,544Services and Supplies 756,424 756,424Operating TransfersFixed Assets 63,488 63,488


Deductions:




00001 Eq Use Allow 22,024 22,02400002 Str Use Allow 28,911 28,91112000 Cnty Exec 24,006 1,483 25,48913000 Cnty Counsel 50,887 941 51,82852100 Land Maint 4,209 142 4,35161000 Aud-Cont 31,303 767 32,07063200 GS-Purchasing 14,312 359 14,67263300 GS-Fac Svcs 62,475 299 62,77465000 Treasurer 431 431


Cost Adjustments:

Rx discount program (43,690) (43,690)



146

Functional Costs for 64000 Human Resources




Direct Identify Human Resources-Countywide

Unemployment Self Ins

Employee University

11/21/12


Salaries and Benefits 2,983,544 1,262,355 324,748 1,128,671 400 255,274Services and Supplies 756,424 388,220 258,450 104,261Operating TransfersFixed Assets 63,488 63,488

3,803,455 1,714,062 324,748 1,387,121 400 359,536Total Expenditures

Cost Adjustments:

Deductions (63,488) (63,488)Rx discount program (43,690) (43,690)

3,696,278 1,650,574 324,748 1,343,431 400 359,536Total Functional Costs


First Addition-Cnty Counsel L 50,887 16,094 34,793First Addition-Others 187,240 187,240First Admin Reallocation (1,853,908) 349,789 1,215,702 431 274,958

3,934,405 674,537 2,593,926 831 634,494Total First Allocation


Second Addition-Cnty Counse 941 298 643Second Addition-Others 3,480 3,480Second Admin Reallocation (3,778) 713 2,477 1 560

3,938,826 675,250 2,597,047 832 635,054Total Allocated

147

Functional Costs for 64000 Human Resources



General Government

11/21/12


Salaries and Benefits 12,095Services and Supplies 5,493Operating TransfersFixed Assets

17,589Total Expenditures

Cost Adjustments:

DeductionsRx discount program

17,589Total Functional Costs


First Addition-Cnty Counsel LFirst Addition-OthersFirst Admin Reallocation 13,028

30,617Total First Allocation


Second Addition-Cnty CounseSecond Addition-OthersSecond Admin Reallocation 27

30,643Total Allocated

148






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 2,499 5,191 5,1910.770% 5,19113000 Cnty Counsel 1,275 2,649 2,6490.393% 2,64952100 Land Maint 16,657 34,599 34,5995.129% 34,59961000 Aud-Cont 13,624 28,299 28,2994.195% 28,29965000 Treasurer 2,879 5,979 5,9790.886% 7 5,986


11000 BOS 1,398 2,904 2,9040.431% 3 2,90821100 DA 9,215 19,140 19,1402.838% 23 19,16321300 Child Supt Srvc 11,516 23,919 23,9193.546% 28 23,94822100 Prob Svcs 4,914 10,208 10,2081.513% 12 10,22022200 Prob Inst 6,837 14,200 14,2002.105% 17 14,21723000 Pub Defend 4,905 10,188 10,1881.510% 12 10,20031100 Fire 16,106 33,453 33,4534.959% 39 33,49332100 Sher-Coroner 14,945 31,042 31,0424.602% 37 31,07832200 Sher-Custody 16,692 34,671 34,6715.140% 41 34,71241100 PHD 20,856 43,320 43,3206.422% 51 43,37141212 PHD-EMS 50 104 1040.015% 10441500 PHD-EHS 844 1,752 1,7520.260% 2 1,75443000 ADMHS 28,861 59,947 59,9478.887% 71 60,01844000 Soc Svcs 32,507 67,520 67,52010.010% 80 67,60051000 Ag Comm 5,863 12,177 12,1771.805% 14 12,19153100 P&D 4,897 10,171 10,1711.508% 12 10,18354100 PW-Admin 35,690 74,133 74,13310.990% 88 74,22054210 PW-Roads 13,962 29,002 29,0024.299% 34 29,03654300 PW-Surveyor 6,703 13,923 13,9232.064% 16 13,93954410 PW-Flood 6,037 12,539 12,5391.859% 15 12,55454471 PW-Water 857 1,780 1,7800.264% 2 1,78254500 PW-SWM 3,225 6,699 6,6990.993% 8 6,70754560 PW-Lag San 387 804 8040.119% 1 80555200 HCD-AH 19,068 39,606 39,6065.872% 47 39,65362000 Clk-Rec-Assr 12,337 25,625 25,6253.799% 30 25,65563100 GS-Admin 7,339 15,245 15,2452.260% 18 15,26380100 Law Library 183 381 3810.056% 38181000 SBC Retirement 92 190 1900.028% 19090901 990 Prop 10 966 2,006 2,0060.297% 2 2,00999000 Dept 990 564 1,171 1,1710.174% 1 1,172

324,748 674,537 674,537100.000% 713 675,250Subtotal

Direct Billed

324,748 674,537 674,537100.000% 713 675,250Total Allocated

149






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12



150




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 29 17,884 17,8840.689% 17,88413000 Cnty Counsel 41 24,964 24,9640.962% 24,96452100 Land Maint 117 72,091 72,0912.779% 72,09161000 Aud-Cont 54 33,324 33,3241.285% 33,32463200 GS-Purchasing 8 4,705 4,7050.181% 4,70563300 GS-Fac Svcs 45 27,580 27,5801.063% 27,58065000 Treasurer 40 24,469 24,4690.943% 32 24,501


11000 BOS 27 16,762 16,7620.646% 22 16,78421100 DA 132 81,111 81,1113.127% 105 81,21621300 Child Supt Srvc 86 52,685 52,6852.031% 68 52,75322100 Prob Svcs 235 144,725 144,7255.579% 187 144,91222200 Prob Inst 185 113,650 113,6504.381% 147 113,79723000 Pub Defend 67 40,922 40,9221.578% 53 40,97531100 Fire 261 160,337 160,3376.181% 207 160,54432100 Sher-Coroner 408 250,704 250,7049.665% 324 251,02832200 Sher-Custody 265 162,742 162,7426.274% 210 162,95232230 Inmate Welfare 12 7,211 7,2110.278% 9 7,22141100 PHD 498 306,412 306,41211.813% 396 306,80841212 PHD-EMS 15 8,950 8,9500.345% 12 8,96141400 PHD-HS 0 5 50.000% 541500 PHD-EHS 25 15,583 15,5830.601% 20 15,60341540 PHD-AS 37 22,813 22,8130.879% 29 22,84343000 ADMHS 172 106,011 106,0114.087% 137 106,14843100 ADMHS-MHSA 150 92,203 92,2033.555% 119 92,32343200 ADMHS-ADP 16 9,720 9,7200.375% 13 9,73344000 Soc Svcs 678 416,786 416,78616.068% 539 417,32544001 IHSS 6 3,688 3,6880.142% 5 3,69351000 Ag Comm 27 16,407 16,4070.633% 21 16,42953100 P&D 54 33,253 33,2531.282% 43 33,29653460 RDA IV 2 1,147 1,1470.044% 1 1,14853500 P&D-Energy 5 2,942 2,9420.113% 4 2,94653600 P&D-B&S 32 19,784 19,7840.763% 26 19,81053641 P&D-Oil 3 1,844 1,8440.071% 2 1,84654100 PW-Admin 15 9,022 9,0220.348% 12 9,03354210 PW-Roads 116 71,170 71,1702.744% 92 71,26254300 PW-Surveyor 13 7,740 7,7400.298% 10 7,75054410 PW-Flood 39 23,689 23,6890.913% 31 23,72054471 PW-Water 5 3,168 3,1680.122% 4 3,17254478 PW-Proj Clnwtr 2 1,229 1,2290.047% 2 1,23154500 PW-SWM 81 49,931 49,9311.925% 65 49,99654560 PW-Lag San 16 9,835 9,8350.379% 13 9,848

151




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

55000 HCD 8 5,057 5,0570.195% 7 5,06455700 HCD-MEF 2 1,375 1,3750.053% 2 1,37757000 CSD 2 1,013 1,0130.039% 1 1,01562000 Clk-Rec-Assr 104 64,157 64,1572.473% 83 64,24063100 GS-Admin 11 6,715 6,7150.259% 9 6,72363420 GS-Work Comp 6 3,400 3,4000.131% 4 3,40563430 GS-Liability 3 1,844 1,8440.071% 2 1,84663500 GS-Comm 9 5,637 5,6370.217% 7 5,64563600 GS-Veh Ops 20 12,507 12,5070.482% 16 12,52363700 GS-ITS 23 13,967 13,9670.538% 18 13,98563800 GS-Utilities 1 615 6150.024% 1 61563921 GS-Repro90901 990 Prop 10 14 8,439 8,4390.325% 11 8,450

4,220 2,593,926 2,593,926100.000% 3,121 2,597,047Subtotal

Direct Billed

4,220 2,593,926 2,593,926100.000% 3,121 2,597,047Total Allocated


Average number of employees - County onlyFIN Labor Transaction Ledger

152




Detail Allocation for 09 Unemployment Self Ins


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

64332 HR-Unemp SI 100 831 831100.000% 1 832

100 831 831100.000% 1 832Subtotal

Direct Billed

100 831 831100.000% 1 832Total Allocated


100% to Unemployment SI FundCalculated by Personnel

153




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 93 5,297 (300) 4,9970.835% 4,99713000 Cnty Counsel 20 1,117 (100) 1,0170.176% 1,01752100 Land Maint 437 24,996 (3,725) 21,2713.940% 21,27161000 Aud-Cont 106 6,070 (675) 5,3950.957% 5,39563300 GS-Fac Svcs 180 10,279 (775) 9,5041.620% 9,50465000 Treasurer 122 6,958 (600) 6,3581.097% 7 6,364

956 54,716 (6,175) 48,5418.624% 7 48,548Cost Center Subtotal

11000 BOS 16 916 (125) 7910.144% 1 79221100 DA 340 19,441 (2,080) 17,3613.064% 19 17,38021300 Child Supt Srvc 670 38,367 (11,706) 26,6626.047% 37 26,69922100 Prob Svcs 233 13,343 (1,650) 11,6932.103% 13 11,70522200 Prob Inst 112 6,385 (950) 5,4351.006% 6 5,44123000 Pub Defend 139 7,960 (850) 7,1101.255% 8 7,11731100 Fire 14 802 8020.126% 1 80232100 Sher-Coroner 355 20,329 (2,300) 18,0293.204% 19 18,04832200 Sher-Custody 183 10,451 (1,350) 9,1011.647% 10 9,11132230 Inmate Welfare 18 1,031 (150) 8810.162% 1 88241100 PHD 534 30,579 (3,600) 26,9794.819% 29 27,00941212 PHD-EMS 4 229 (25) 2040.036% 20441500 PHD-EHS 48 2,749 (325) 2,4240.433% 3 2,42641540 PHD-AS 59 3,379 (425) 2,9540.532% 3 2,95743000 ADMHS 297 17,008 (2,025) 14,9832.681% 16 14,99943100 ADMHS-MHSA 290 16,607 (2,150) 14,4572.617% 16 14,47343200 ADMHS-ADP 26 1,489 (175) 1,3140.235% 1 1,31544000 Soc Svcs 1,274 72,955 (8,525) 64,43011.498% 70 64,50044001 IHSS 13 744 (100) 6440.117% 1 64551000 Ag Comm 192 10,995 (1,425) 9,5701.733% 10 9,58053100 P&D 296 16,922 (1,775) 15,1472.667% 16 15,16353460 RDA IV 32 1,804 (200) 1,6040.284% 2 1,60653600 P&D-B&S 259 14,803 (1,925) 12,8782.333% 14 12,89253641 P&D-Oil54100 PW-Admin 39 2,233 (200) 2,0330.352% 2 2,03554210 PW-Roads 300 17,151 (1,900) 15,2512.703% 16 15,26754300 PW-Surveyor 7 401 4010.063% 40154410 PW-Flood 38 2,176 (250) 1,9260.343% 2 1,92854471 PW-Water 8 458 (50) 4080.072% 40954500 PW-SWM 115 6,585 (500) 6,0851.038% 6 6,09254560 PW-Lag San 4 200 (25) 1750.032% 17655000 HCD 30 1,718 (100) 1,6180.271% 2 1,62055700 HCD-MEF 4 200 2000.032% 20157000 CSD 7 401 4010.063% 40162000 Clk-Rec-Assr 203 11,625 (1,425) 10,2001.832% 11 10,211

154




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

63100 GS-Admin 91 5,211 (500) 4,7110.821% 5 4,71663420 GS-Work Comp 57 3,264 (450) 2,8140.514% 3 2,81763430 GS-Liability 21 1,203 (100) 1,1030.190% 1 1,10463500 GS-Comm63600 GS-Veh Ops 13 744 (100) 6440.117% 1 64563700 GS-ITS 21 1,203 (125) 1,0780.190% 1 1,07963800 GS-Utilities 12 659 (50) 6090.104% 1 60981000 SBC Retirement 28 1,603 (175) 1,4280.253% 2 1,43087100 APCD 43 2,462 (605) 1,8570.388% 2 1,86090901 990 Prop 10 80 4,581 (475) 4,1060.722% 4 4,11199000 Dept 990 16 916 9160.144% 1 91799999 Other 3,589 205,495 (64,625) 140,87032.387% 196 141,066

11,080 634,494 (121,666) 512,828100.000% 560 513,389Subtotal

Direct Billed 121,666 121,666 121,666

11,080 634,494 634,494100.000% 560 635,054Total Allocated


Total course hoursEU Database

155



Total Direct Identify Human Resources-Countywide


Employee University

Allocation Summary for 64000 Human Resources

11/21/12

20,483 2,908 16,784 79211000 BOS28,072 5,191 17,884 4,99712000 Cnty Exec28,630 2,649 24,964 1,01713000 Cnty Counsel

117,759 19,163 81,216 17,38021100 DA103,399 23,948 52,753 26,69921300 Child Supt Srvc166,837 10,220 144,912 11,70522100 Prob Svcs133,455 14,217 113,797 5,44122200 Prob Inst

58,293 10,200 40,975 7,11723000 Pub Defend194,839 33,493 160,544 80231100 Fire300,155 31,078 251,028 18,04832100 Sher-Coroner206,775 34,712 162,952 9,11132200 Sher-Custody

8,103 7,221 88232230 Inmate Welfare377,188 43,371 306,808 27,00941100 PHD

9,270 104 8,961 20441212 PHD-EMS5 541400 PHD-HS

19,783 1,754 15,603 2,42641500 PHD-EHS25,800 22,843 2,95741540 PHD-AS

181,164 60,018 106,148 14,99943000 ADMHS106,795 92,323 14,47343100 ADMHS-MHSA

11,048 9,733 1,31543200 ADMHS-ADP549,424 67,600 417,325 64,50044000 Soc Svcs

4,338 3,693 64544001 IHSS38,201 12,191 16,429 9,58051000 Ag Comm

127,962 34,599 72,091 21,27152100 Land Maint58,642 10,183 33,296 15,16353100 P&D

2,754 1,148 1,60653460 RDA IV2,946 2,94653500 P&D-Energy

32,702 19,810 12,89253600 P&D-B&S1,846 1,84653641 P&D-Oil

85,289 74,220 9,033 2,03554100 PW-Admin115,565 29,036 71,262 15,26754210 PW-Roads

22,091 13,939 7,750 40154300 PW-Surveyor38,202 12,554 23,720 1,92854410 PW-Flood

5,363 1,782 3,172 40954471 PW-Water1,231 1,23154478 PW-Proj Clnwtr

62,795 6,707 49,996 6,09254500 PW-SWM10,829 805 9,848 17654560 PW-Lag San

6,683 5,064 1,62055000 HCD39,653 39,65355200 HCD-AH

1,578 1,377 20155700 HCD-MEF1,416 1,015 40157000 CSD

67,018 28,299 33,324 5,39561000 Aud-Cont100,106 25,655 64,240 10,21162000 Clk-Rec-Assr

156



Total Direct Identify Human Resources-Countywide


Employee University

Allocation Summary for 64000 Human Resources

11/21/12

26,702 15,263 6,723 4,71663100 GS-Admin4,705 4,70563200 GS-Purchasing

37,084 27,580 9,50463300 GS-Fac Svcs6,222 3,405 2,81763420 GS-Work Comp2,950 1,846 1,10463430 GS-Liability5,645 5,64563500 GS-Comm

13,168 12,523 64563600 GS-Veh Ops15,064 13,985 1,07963700 GS-ITS

1,225 615 60963800 GS-Utilities63921 GS-Repro

832 83264332 HR-Unemp SI36,852 5,986 24,501 6,36465000 Treasurer

381 38180100 Law Library1,620 190 1,43081000 SBC Retirement1,860 1,86087100 APCD

14,569 2,009 8,450 4,11190901 990 Prop 102,089 1,172 91799000 Dept 990

141,066 141,06699999 Other121,666 121,666DirectBilled

3,908,183Total Allocated 675,250 2,597,047 832 635,054

157


158



TREASURER

ALLOCATION DETAIL

159

8

160


Schedule 10.100

Treasurer-Tax Collector-Public Administrator/Guardian [Cost Center 65000]

The Treasurer-Tax Collector-Public Administrator/Guardian accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Treasurer-Tax Collector-Public Administrator/Guardian functions:

Central Collections: The Treasurer provides collection services for Social Services and Public Health. The department accumulates the time spent on collections in its CUBS system and FIN; these systems provide the basis for allocating these costs.

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

161

Costs to be allocated for 65000 Treasurer



First Allocation

Second Allocation

Total

11/21/12


Salaries and Benefits 4,522,383 4,522,383Services and Supplies 1,449,419 1,449,419Operating TransfersFixed Assets 127,832 127,832Intrafund Trfs(+) 835 835


Deductions:




00001 Eq Use Allow 7,116 7,11600002 Str Use Allow 26,099 26,09912000 Cnty Exec 17,222 1,048 18,27013000 Cnty Counsel 158,949 4,687 163,63652100 Land Maint 2,657 90 2,74761000 Aud-Cont 60,229 1,450 61,68063200 GS-Purchasing 6,805 172 6,97663300 GS-Fac Svcs 59,550 287 59,83764000 Human Resources 36,806 45 36,852


Cost Adjustments:

Central collections (371) (371)Misc. fees and reimbursements (12,456) (12,456)NSF (330) (330)



162

Functional Costs for 65000 Treasurer




Central Collections

Deferred Compensation

General Government

11/21/12


Salaries and Benefits 4,522,383 736,117 224,898 52,250 3,509,119Services and Supplies 1,449,419 239,155 72,249 605 1,137,410Operating TransfersFixed Assets 127,832 127,832Intrafund Trfs(+) 835 835

6,100,468 975,272 297,147 52,855 4,775,195Total Expenditures

Cost Adjustments:

Deductions (127,832) (127,832)NSF (330) (330)Misc. fees and reimbursements (12,456) (12,456)Central collections (371) (371)

5,959,479 962,816 296,445 52,855 4,647,364Total Functional Costs


First Addition-Cnty Counsel L 158,949 64,613 94,336First Addition-Others 216,484 216,484First Admin Reallocation (1,243,913) 73,886 17,166 1,152,861

6,334,913 370,331 70,021 5,894,561Total First Allocation


Second Addition-Cnty Counse 4,687 1,905 2,781Second Addition-Others 3,093 3,093Second Admin Reallocation (4,998) 297 69 4,632

6,342,692 370,628 70,090 5,901,974Total Allocated

163

65000 Treasurer



Detail Allocation for 03 Central Collections


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

22100 Prob Svcs 5,356,800 173,724 (150,000) 23,72446.910% 139 23,86341100 PHD 2,257,200 73,202 73,20219.767% 59 73,26144000 Soc Svcs 3,805,200 123,405 123,40533.323% 99 123,504

11,419,200 370,331 (150,000) 220,331100.000% 297 220,628Subtotal

Direct Billed 150,000 150,000 150,000

11,419,200 370,331 370,331100.000% 297 370,628Total Allocated


Seconds logged per client & dollars collectedTreasurer CUBS System

164

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

12000 Cnty Exec 12 419 4190.599% 41913000 Cnty Counsel 18 630 6300.900% 63052100 Land Maint 32 1,107 1,1071.582% 1,10761000 Aud-Cont 24 833 8331.190% 83363200 GS-Purchasing 4 138 1380.197% 13863300 GS-Fac Svcs 23 782 7821.117% 78264000 Human Resource 12 431 4310.615% 431

126 4,341 4,3416.199% 4,341Cost Center Subtotal

11000 BOS 12 428 4280.611% 42921100 DA 59 2,049 2,0492.927% 2 2,05121300 Child Supt Srvc 50 1,736 1,7362.479% 2 1,73722100 Prob Svcs 155 5,332 5,3327.615% 6 5,33822200 Prob Inst 70 2,422 2,4223.460% 3 2,42523000 Pub Defend 28 960 9601.371% 1 96131100 Fire 175 6,016 6,0168.592% 6 6,02232100 Sher-Coroner 210 7,245 7,24510.347% 8 7,25332200 Sher-Custody 132 4,557 4,5576.509% 5 4,56232230 Inmate Welfare 2 84 840.119% 8441100 PHD 240 8,277 8,27711.821% 9 8,28641212 PHD-EMS 4 127 1270.182% 12741400 PHD-HS 0 0.000%41500 PHD-EHS 14 471 4710.672% 47141540 PHD-AS 9 318 3180.454% 31843000 ADMHS 68 2,359 2,3593.369% 2 2,36143100 ADMHS-MHSA 44 1,510 1,5102.157% 2 1,51243200 ADMHS-ADP 7 252 2520.360% 25244000 Soc Svcs 298 10,270 10,27014.667% 11 10,28144001 IHSS 2 69 690.098% 6951000 Ag Comm 10 357 3570.509% 35752371 PLCFD 0 1 10.001% 153100 P&D 35 1,213 1,2131.733% 1 1,21453460 RDA IV 2 60 600.085% 6053500 P&D-Energy 4 127 1270.182% 12753600 P&D-B&S 22 761 7611.086% 1 76254100 PW-Admin 8 291 2910.416% 29254210 PW-Roads 66 2,287 2,2873.266% 2 2,28954300 PW-Surveyor 5 171 1710.245% 17254410 PW-Flood 19 666 6660.951% 1 66654471 PW-Water 2 82 820.117% 8254478 PW-Proj Clnwtr 1 34 340.049% 3554500 PW-SWM 25 856 8561.222% 1 85754560 PW-Lag San 8 288 2880.411% 288

165

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/21/12

55000 HCD 4 133 1330.190% 13355700 HCD-MEF 0 6 60.009% 657000 CSD 1 30 300.043% 3062000 Clk-Rec-Assr 55 1,893 1,8932.703% 2 1,89563100 GS-Admin 7 249 2490.356% 24963420 GS-Work Comp 3 105 1050.150% 10563430 GS-Liability 2 69 690.098% 6963500 GS-Comm 4 141 1410.202% 14163600 GS-Veh Ops 13 445 4450.636% 44663700 GS-ITS 9 308 3080.440% 30863800 GS-Utilities 1 34 340.049% 3581000 SBC Retirement 10 353 3530.504% 35390901 990 Prop 10 7 236 2360.337% 236

2,032 70,021 70,021100.000% 69 70,090Subtotal

Direct Billed

2,032 70,021 70,021100.000% 69 70,090Total Allocated


Average number of contributing employeesPay+ Payroll System

166



Total Central Collections


Allocation Summary for 65000 Treasurer

11/21/12

429 42911000 BOS419 41912000 Cnty Exec630 63013000 Cnty Counsel

2,051 2,05121100 DA1,737 1,73721300 Child Supt Srvc

29,201 23,863 5,33822100 Prob Svcs2,425 2,42522200 Prob Inst

961 96123000 Pub Defend6,022 6,02231100 Fire7,253 7,25332100 Sher-Coroner4,562 4,56232200 Sher-Custody

84 8432230 Inmate Welfare81,547 73,261 8,28641100 PHD

127 12741212 PHD-EMS41400 PHD-HS

471 47141500 PHD-EHS318 31841540 PHD-AS

2,361 2,36143000 ADMHS1,512 1,51243100 ADMHS-MHSA

252 25243200 ADMHS-ADP133,785 123,504 10,28144000 Soc Svcs

69 6944001 IHSS357 35751000 Ag Comm

1,107 1,10752100 Land Maint1 152371 PLCFD

1,214 1,21453100 P&D60 6053460 RDA IV

127 12753500 P&D-Energy762 76253600 P&D-B&S292 29254100 PW-Admin

2,289 2,28954210 PW-Roads172 17254300 PW-Surveyor666 66654410 PW-Flood

82 8254471 PW-Water35 3554478 PW-Proj Clnwtr

857 85754500 PW-SWM288 28854560 PW-Lag San133 13355000 HCD

6 655700 HCD-MEF30 3057000 CSD

833 83361000 Aud-Cont1,895 1,89562000 Clk-Rec-Assr

249 24963100 GS-Admin

167



Total Central Collections


Allocation Summary for 65000 Treasurer

11/21/12

138 13863200 GS-Purchasing782 78263300 GS-Fac Svcs105 10563420 GS-Work Comp

69 6963430 GS-Liability141 14163500 GS-Comm446 44663600 GS-Veh Ops308 30863700 GS-ITS

35 3563800 GS-Utilities431 43164000 Human Resources353 35381000 SBC Retirement236 23690901 990 Prop 10

150,000 150,000DirectBilled

440,718Total Allocated 370,628 70,090

168



SUPPLEMENTAL INFORMATION

169

8

170



Table of Contents Exhibit Page

Internal Service Funds I ............General Comments ........................................................................................................................ 175 2 ............Combining Statement of Net Assets ............................................................................................. 180 3 ............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................ 181 4 ............Combining Statement of Cash Flows ............................................................................................ 182

Structures 4 ............Structure Allocations by Cost Plan Unit ....................................................................................... 185 5 ............Structure Allocations by Building ................................................................................................. 192 6 ............Occupancy of Multi-Use Structures .............................................................................................. 197 7 ............Occupancy in Non-County Owned Structures .............................................................................. 212 8 ............Details of County-Owned Structures ............................................................................................ 213 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9 ............Certification of Actuarial Assumptions ......................................................................................... 237 10 ..........Actuarial Summary Reports .......................................................................................................... 239

8

172




INTERNAL SERVICE FUNDS

173

8

174


Exhibit 1 Cost Allocation Plan Supplement

Internal Service Funds These funds have been established to account for services furnished to the County and various other governmental agencies. They are exempt from legal compliance for budgetary control and follow commercial accounting principles for a determination of operating, rather than budgetary, results. Their major source of revenue consists of charges to user departments for services rendered. These charges are based upon standard rates calculated on an estimated cost recovery basis. Information Technology Services This fund provides information technology services to County departments and various other governmental agencies. Charges are designed to recover costs of each system. Material (5% of operating budget), cumulative profits or losses are carried forward and used to adjust the allocation schedules for subsequent year’s allocations. Interest earnings are applied to offset administrative costs. Costs of operating the fund include personnel, supplies, utilities, maintenance, cost allocation, and depreciation of equipment. The current billing structure is based on 5 main service categories provided by the fund, as follows: 1) Enterprise Technical Infrastructure Services: includes network and security services. Total expenses are allocated to each department based on the use of the Network as captured by Network Monitoring tools over the course of the year. 2) Infrastructure Services: Total expenses are allocated to each department based on the use of the County’s Active Directories as captured by Active Directory Reporting Tools over the course of the year. 3) Desktop Support: Total expenses are allocated to departments that do not have their own desktop support personnel and require this service. 4) Enterprise Applications – Email: Total expenses are allocated to each department based on the use of the County’s Exchange 2007 Email system as captured by Exchange reporting tools over the course of the year. Allocation percentages were derived for email utilizing the number of mailboxes migrated from Exchange 2003 to Exchange 2007 during the upgrade process in October 2008. 5) Enterprise Applications - Data for Decision Making: Total expenses are allocated to each department based on the number of FTE’s as published in the County’s Budget book one year prior to the allocation. Communications Services This fund was established to provide centralized coordination of all County radio and communications activity. Rates to user departments are for maintenance and engineering services, and depreciation on the equipment in their possession. Billing for fixed asset purchases follows receipt of the equipment and payment of the invoice. Telephone Services, formerly a general fund program, was transferred into this fund effective July 1, 1995. Rates charged users are designed to recover the cost of the program and are annually updated to reflect cost changes. Vehicle Operations and Maintenance This fund provides for the maintenance, servicing and repair of County vehicles. The fund bills for services in three categories: Assigned Vehicles, Pool Vehicle Usage, and Operating Cost Vehicles. Assigned vehicle rates include replacement capital (depreciation and replacement factor), assigned overhead to cover indirect costs of the fund, and a charge per mile to cover fuel and repairs and maintenance. The replacement capital component is not charged on fully depreciated vehicles. Pool vehicle rates are charged on a fixed cost per mile plus a fixed hourly charge premised on a 9-

175


Exhibit 1

Internal Service Funds (continued)

Vehicle Operations and Maintenance (continued) hour day. The cost per mile rate is updated monthly to reflect the most current actual fuel costs. Operating cost vehicles are owned by the departments; they pay only for actual operating expenses of fuel and repairs and maintenance, plus minimal overhead to cover the administrative costs of having the vehicle in the Fleet Management System. There is no depreciation component.

Vehicles are replaced based on mileage and age criteria that vary per class of vehicle. Increases to the vehicle fleet are initially funded by the department requesting the vehicle and managed by the vehicle fund. The fund becomes responsible for replacement of the vehicle and tracking the capital contributions; when the vehicle fleet is decreased the contributed capital is returned to the contributing department along with any proceeds of the sale. Utilities This fund was established July 1, 2007, to provide Countywide management of all utility costs, including electricity, water, natural gas, and refuse. Costs are allocated through the fund to the occupants of the building or cluster of buildings incurring the costs based upon relative square footage of occupancy adjusted by a pro-rata share of the common areas. Self-Insurance Programs The County has five self-insurance funds. The Human Resources Department operates the Dental Self-Insurance and Unemployment Self-Insurance Plans. The General Services Department – Risk Management Division operates the remaining three self-insurance funds: Workers’ Compensation, County Liability and Medical Malpractice. The objective of these three funds is to take a broad approach towards the County’s Self-Insurance Program and limit the losses by centralizing authority under the Risk Management Division. The “Risk Management and Insurance” column on the Combining Statement of Net Assets combines the County’s five self-insurance funds. Dental Self-Insurance Fund The County established the Dental Self-Insurance Fund to provide for payment of dental expenses incurred by County employees, retirees, and eligible dependents. Professional administrators process all claims and make payments to claimants based on a schedule of benefits pre-established by the administrator. The fund reimburses the administrator for claims paid plus a fee for administration. The fund establishes premium rates to allow for the recovery of all claims paid plus maintenance of an adequate reserve. The County makes a contribution toward each employee’s premium through the departmental budgets. Employees pay premiums for dependents and any additional co-insurance for their own coverage through payroll deductions. Board of Supervisors Resolution No. 82-336 established a reserve of $650,000 for payment of future claims. Rates and claim reserve levels are set annually based on recommendations of a professional actuary report. Board Resolution No. 79-76 established the Health and Dental Self-Insurance Fund on February 12, 1979. The self-insured Medical Plan was terminated on December 31, 1999 and payment for claims and related administration was continued into 2000. The reserve level has been adjusted to reflect the necessary level for the continuation of the self-insured Dental Plan.

176


Exhibit 1


Unemployment Self-Insurance State law requires the County to maintain unemployment insurance. The County has elected to be self-insured and has established this fund for the payment of unemployment insurance claims by County employees that have been processed and approved by the State Employment Development Department. The premium rate is based on a weighted average of each department’s five-year unemployment claims experience along with the overall County claims experience. Typically, the departmental rate is set for two years; however, due to a reduction in the 2006-07 claims expenses from anticipated levels and the resulting increase in the level of reserves, the rates for the 2007-08 year were substantially reduced to an average departmental rate of 0.050%. Based on continued lower than anticipated unemployment claims payments and sufficient reserve levels, this departmental rate for 2008-09 was adjusted to an average rate of 0.060% times payroll which is below the anticipated expense requirements of 0.175%. Due to the economic downturn and federal extensions of benefits, unemployment insurance claims have increased over the last year. As a result, the rates have increased with the new average rate being 0.546% of payroll. A department’s rate will vary from the average, but will have a floor of 0.481% and a ceiling of 0.631%. This capping is done to smooth the premium fluctuations between each adjustment cycle. Workers' Compensation Self-Insurance Fund

Beginning July 1, 2010, per Board direction, the County purchased insurance through the CSAC – Excess Insurance Authority Workers’ Compensation Program (PWC.) Charges are fixed premiums as approved by the Risk Management Evaluation Team (RMET) consisting of representatives from General Services, County Executive Office, Auditor Controller and County Counsel. Overall premiums consist of CSAC-EIA Primary Workers’ Compensation Premiums, PWC program oversight & overhead, County Counsel, and Safety Officer costs

The fund allocates premiums to all departments. The fund bases 80% of the premium on a 5-year paid loss history and 20% of the premium on the loss exposure of the various departments based on their covered payrolls. Total rates allocated are pro-rated to produce sufficient total revenue for payment of PWC premiums and maintenance of the reserve for tail claims prior to 6/30/2011. Board of Supervisors’ Resolution 73-462 established the Workers’ Compensation Self-Insurance Fund on July 9, 1973. Board Resolution No. 82-336 established an initial reserve of $2,000,000 for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. County Liability Self-Insurance Fund This fund provides for payment of personal injury and property damage losses, excess insurance premiums, claim investigation services, and administrative and legal fees. The County insures itself to $500,000 per occurrence. The County purchases additional excess liability coverage above the County's $500,000 self-insured retention through a CSAC-EIA program. The fund charges each department a premium, 80% of which is based on a seven year moving average of prior loss experience and 20% on risk exposure based on departments’ payroll. Interest earned by the fund is considered in the determination of the required reserve. Board of Supervisors’ Resolution 75-79 established the Liability Self-Insurance Fund on February 3, 1975. Board Resolution No. 82-336 established an initial reserve of $1.8 million for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. In addition, the fund provides for payment of various property insurance. Building and contents insurance is allocated to the departments based upon their relative occupancy of a given building. Nearly all structures have been appraised for insurance purposes by an outside appraiser. The county’s vehicle and equipment insurance is purchased by the fund and allocated to the Vehicle Operations Fund which then further allocates it to the departments based upon their vehicle usage. Other insurance, such as aviation, pollution and bond is also purchased by the fund and allocated to the user departments.

177


Exhibit 1


Medical Malpractice

This fund provides for the payment of self-insured medical malpractice and general liability losses (which arise from the operations of Public Health and Alcohol, Drug and Mental Health Departments), excess insurance premiums for this purpose, claim investigation services, and legal fees. Premiums to the Public Health Department and Alcohol, Drug and Mental Health Department are 80% based on claims experience over the past 5 years and 20% based on risk exposure of the departments’ payroll. The County insures itself to $500,000 per occurrence. The County purchases additional excess medical malpractice coverage above the County’s $500,000 self-insured retention through a CSAC–EIA program. Board Resolution No. 92-202 established the Medical Malpractice Self-Insurance Fund on April 14, 1992. The audited financial statements for these Internal Service Funds follow this exhibit.

178


Exhibit 1

Internal Service Funds (continued) Some elements of the self-insurance programs include: 1. The self-insurance programs develop premiums based on loss experience and exposure, cost of excess

insurance, administrative costs, and maintenance of reserve levels.

2. Reserve analysis by outside independent actuaries began in 1983-84 and will be continued in order to produce information for proper reserve accounting.

3. The internal service fund method of accounting captures all costs of operating programs.

4. All General Liability and Medical Malpractice claims are administered by County staff. For Workers’ Compensation, in July 2010 per Board direction, the County purchased insurance through the CSAC-Excess Insurance Authority Workers’ Compensation Program (PWC).

5. Independent outside file audits are completed at least every two years as required by CSAC-EIA or more frequently if deemed necessary by the County.

Maximum Potential Exposure Assumed Program Limits – Coverage $ 500,000 per occurrence General Liability – The County is a self-insured public entity

with a self-insured retention of $500,000. Excess coverage is provided through a joint-powers agreement with CSAC-EIA.

N/A Workers' Compensation – The County purchases insurance through the CSAC EIA Workers’ Compensation Program (PWC).

$ 10,000 deductible Property – As of June 30, 1999, the County has insured, on an all risk basis, its various buildings and personal property to a total value of $490 million, including flood and earthquake. The policy has a $10,000 deductible for all coverages except earthquake; the earthquake deductible is dependent on the loss.

$ 500,000 per occurrence Medical Malpractice – As of June 1, 1988, the County became self-insured with respect to all of its medical and mental health operations. The County has a self-insured retention of $500,000. Excess insurance coverage is provided through a joint-powers agreement with CSAC-EIA.

$ 25,000 deductible Bond – The County purchases a Public Employee Faithful Performance Bond with a $25,000 deductible.

$ 5,000 deductible Boiler and Machinery – The deductibles on the Boiler and Machinery policy is $5,000 per loss.

$ 25,000 deductible Bond – The County purchases a Commercial Crime Policy for money and securities, depositor’s forgery, and computer fraud with a $25,000 deductible.

179

COUNTY OF SANTA BARBARA, CALIFORNIA


COMBINING STATEMENT OF NET ASSETS

June 30, 2012 (in thousands)

Vehicle Risk Reprographics

Information Operations Management Communi- and

Technology and and cations Digital Imaging

Services Maintenance Insurance Services Utilities Services Total

ASSETS

Current assets:Cash and investments 4,513$ 15,631$ 33,296$ 8,107$ 155$ --$ 61,702$ Accounts receivable, net:

Use of money and property 8 28 58 15 3 -- 112 Charges for services -- 3 430 -- 14 -- 447 Other -- -- -- -- 22 -- 22

Due from other funds -- 21 -- -- -- -- 21 Inventories -- 233 -- 110 -- -- 343 Prepaid items -- -- 53 -- -- -- 53

Total current assets 4,521 15,916 33,837 8,232 194 -- 62,700

Noncurrent assets:Other receivables -- -- 200 -- -- -- 200 Deferred charges -- -- -- -- 60 -- 60 Restricted cash and investments -- 10 -- -- 725 -- 735 Capital assets, net of

accumulated depreciation (Note 7) 1,876 14,568 13 1,559 5,171 -- 23,187 Total noncurrent assets 1,876 14,578 213 1,559 5,956 -- 24,182

Total assets 6,397 30,494 34,050 9,791 6,150 -- 86,882

LIABILITIES

Current liabilities:Accounts payable 1 82 430 13 112 -- 638 Salaries and benefits payable 193 105 44 64 8 -- 414 Other payables -- -- -- -- 492 -- 492 Compensated absences 230 125 19 70 10 -- 454 Notes payable -- -- -- -- 330 -- 330 Liability for self-insurance claims -- -- 9,302 -- -- -- 9,302

Total current liabilities 424 312 9,795 147 952 -- 11,630

Noncurrent liabilities:Compensated absences 149 50 39 11 9 -- 258 Notes payable -- -- -- -- 4,920 -- 4,920 Liability for self-insurance claims -- -- 26,488 -- -- -- 26,488 OPEB obligation 413 217 155 130 11 -- 926

Total noncurrent liabilities 562 267 26,682 141 4,940 -- 32,592 Total liabilities 986 579 36,477 288 5,892 -- 44,222

NET ASSETS

Invested in capital assets, net of related debt 1,876 14,568 13 1,559 706 -- 18,722

Unrestricted 3,535 15,347 (2,440) 7,944 (448) -- 23,938 Total net assets 5,411$ 29,915$ (2,427)$ 9,503$ 258$ --$ 42,660$

The notes to the financial statements are an integral part of this statement.

180



COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS

FOR THE FISCAL YEAR ENDED June 30, 2012 (in thousands)





Operating revenues:

Charges for sales and services 5,713$ 10,288$ 19,676$ 2,852$ 4,979$ --$ 43,508$ Self-insurance recovery -- -- 1,282 -- -- -- 1,282 Other operating revenues 471 49 -- 65 -- -- 585

Total operating revenues 6,184 10,337 20,958 2,917 4,979 -- 45,375

Operating expenses:

Salaries and benefits 3,461 1,954 874 1,110 135 (55) 7,479 Services and supplies 1,266 5,577 13,003 1,665 4,995 6 26,512 Self-insurance claims -- -- 15,412 -- -- -- 15,412 Contractual services -- 51 134 192 10 -- 387 Depreciation and amortization 720 2,387 5 502 -- -- 3,614 County overhead allocation 27 90 14 177 (19) 171 460

Total operating expenses 5,474 10,059 29,442 3,646 5,121 122 53,864

Operating income (loss) 710 278 (8,484) (729) (142) (122) (8,489)

Non-operating revenues (expenses):

Use of money and property 26 96 175 185 16 -- 498 Gain (loss) on sale of capital assets 5 100 -- -- -- (27) 78 Other non-operating revenues -- -- 252 -- 331 -- 583

Total non-operating revenues (expenses) 31 196 427 185 347 (27) 1,159

Income (loss) before transfers 741 474 (8,057) (544) 205 (149) (7,330)

Transfers in 214 350 -- 234 5,026 -- 5,824 Transfers out -- (586) (35) (8) (4,978) (282) (5,889)

Transfers in (out), net 214 (236) (35) 226 48 (282) (65)

Change in net assets 955 238 (8,092) (318) 253 (431) (7,395)

Total net assets - beginning 4,456 29,677 5,665 9,821 5 431 50,055 Total net assets - ending 5,411$ 29,915$ (2,427)$ 9,503$ 258$ --$ 42,660$


181



COMBINING STATEMENT OF CASH FLOWS

FOR THE FISCAL YEAR ENDED June 30, 2012 (in thousands)





CASH FLOWS FROM OPERATING ACTIVITIES

Receipts from interfund services provided 6,184$ 10,316$ 20,365$ 2,917$ 4,944$ 4$ 44,730$ Receipts from self-insurance recovery -- -- 1,282 -- -- -- 1,282 Payments to employees (3,425) (1,918) (911) (1,076) (129) (30) (7,489) Payments to suppliers (1,720) (5,602) (11,270) (1,844) (4,783) (7) (25,226) Payments for self-insurance claims -- -- (15,412) -- -- -- (15,412) County overhead allocation

payments to the General Fund (27) (90) (14) (177) 19 (171) (460) Other receipts -- -- 252 -- 331 -- 583

Net cash provided (used) by operating activities 1,012 2,706 (5,708) (180) 382 (204) (1,992)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES

Transfers from other funds 214 350 -- 234 5,026 -- 5,824 Transfers to other funds -- (586) (35) (8) (4,978) (282) (5,889)

Net cash provided (used) by noncapitalfinancing activities 214 (236) (35) 226 48 (282) (65)

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES

Purchase of capital assets (619) (2,513) -- (615) (5,171) -- (8,918) Proceeds from sales of capital assets 5 189 -- -- -- 190 384 Proceeds must be positiveProceeds of long-term debt -- -- -- -- 5,250 -- 5,250

Net cash provided (used) by capitaland related financing activities (614) (2,324) -- (615) 79 190 (3,284)

CASH FLOWS FROM INVESTING ACTIVITIES

Use of money and property received 23 99 236 187 10 -- 555 Net cash provided by investing activities 23 99 236 187 10 -- 555

Net change in cash and cash equivalents 635 245 (5,507) (382) 519 (296) (4,786)

Cash and cash equivalents - beginning 3,878 15,396 38,803 8,489 361 296 67,223 Cash and cash equivalents - ending 4,513$ 15,641$ 33,296$ 8,107$ 880$ --$ 62,437$

Reconciliation of cash and cash equivalents

to the Statement of Net Assets

Cash and investments per Statement of Net Assets 4,513$ 15,631$ 33,296$ 8,107$ 155$ --$ 61,702 Restricted cash and investments

per Statement of Net Assets -- 10 -- -- 725 -- 735 Total cash and cash equivalents

per Statement of Net Assets 4,513$ 15,641$ 33,296$ 8,107$ 880$ --$ 62,437$

Reconciliation of operating income (loss) to

net cash provided (used) by operating activities:

Operating income (loss) 710$ 278$ (8,484)$ (729)$ (142)$ (122)$ (8,489)$ Adjustments to reconcile operating income (loss) to net

cash provided (used) by operating activities:Depreciation and amortization 720 2,387 5 502 -- -- 3,614 Other non-operating revenue -- -- 252 -- 331 -- 583 Changes in assets and liabilities:

Accounts and other receivables -- (21) 689 9 (35) 4 646 Prepaid items -- -- (253) -- -- -- (253) Accounts payable (454) 26 2,122 13 222 (1) 1,928 Salaries and benefits payable 36 36 (37) 25 6 (85) (19) Liability for self-insurance claims -- -- (2) -- -- -- (2)

Net cash provided (used) by operating activities 1,012$ 2,706$ (5,708)$ (180)$ 382$ (204)$ (1,992)$


182




STRUCTURES

183

8

184

COUNTY OF SANTA BARBARA2013-14 COST ALLOCATION PLAN SUPPLEMENT

SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNITFISCAL YEAR 2011-12

EXHIBIT 4

Multi-Use BuildingsStruct. Code Allocated

TotalAllocated

Single-Use BuildingsStruct. Code Allocated

Allocations to the General Fund

F01005 1,023,849 1,023,849Cost Plan Unit 11000 Board of Supervisors

N02001 45,945 45,945

P05001 57,977 57,977

T02002 721,822 721,822

1,849,593 0 1,849,593

F01005 846,112 846,112Cost Plan Unit 12000 County Executive

J05020 6,895,664 6,895,664

T02002 35,259 35,259

T02005 14,651 14,651

7,791,685 0 7,791,685

F01005 965,865 965,865Cost Plan Unit 13000 County Counsel

T03302 41,583 41,583

1,007,448 0 1,007,448

F01006 6,542,141 6,542,141Cost Plan Unit 21100 District Attorney

P03001 645,369 645,369

T03302 484,196 484,196

T04004 1,453,442 1,453,442

T04008 2,816,828 2,816,828

5,399,835 6,542,141 11,941,976

F01011 1,382,289 1,382,289Cost Plan Unit 22100 Probation Services

J01015 512,211 512,211

T02006 4,121,627 4,121,627

F01005 342,635 342,635

P03001 955,796 955,796

1,298,431 6,016,127 7,314,558

J01018 1,295,692 1,295,692Cost Plan Unit 22200 Probation Institutions

L02001 1,424,579 1,424,579

L02021 142,739 142,739

L02024 568,971 568,971

T03301 6,706,842 6,706,842

6,706,842 3,431,981 10,138,823

T04006 837,452 837,452Cost Plan Unit 23000 Public Defender

F02002 5,533,632 5,533,632

F02003 534,508 534,508

P03001 231,589 231,589

T03302 581,106 581,106

T04008 3,609,359 3,609,359

10,490,193 837,452 11,327,645

185



EXHIBIT 4


TotalAllocated


C11001 434,504 434,504Cost Plan Unit 31100 Fire Department

C13001 93,745 93,745

C15001 126,018 126,018

C22001 263,331 263,331

C23001 288,682 288,682

C31001 86,249 86,249

C31004 37,049 37,049

J01009 36,824 36,824

J05001 147,683 147,683

J05002 32,012 32,012

J05005 57,040 57,040

T02005 29,505 29,505

29,505 1,603,136 1,632,641

J01003 29,546 29,546Cost Plan Unit 32100 Sheriff-Law Enforcement

J01010 36,824 36,824

J01011 8,093 8,093

J03034 1,982,729 1,982,729

J03035 1,433,098 1,433,098

J04001 2,420,387 2,420,387

T03201 681,863 681,863

F02004 278,457 278,457

N02001 200,842 200,842

P03001 334,202 334,202

P03003 46,604 46,604

T04004 294,966 294,966

1,155,072 6,592,540 7,747,613

J03015 4,196,495 4,196,495Cost Plan Unit 32200 Sheriff-Custody

J03017 1,072,260 1,072,260

J03021 509,492 509,492

J03028 9,472,060 9,472,060

J03010 5,033,089 5,033,089

5,033,089 15,250,308 20,283,397

H01001 345,827 345,827Cost Plan Unit 41540 Public Health Dept-AS

T03011 1,066,379 1,066,379

0 1,412,206 1,412,206

J02020 123,968 123,968Cost Plan Unit 51000 Agricultural Commissioner

N02006 3,949 3,949

T03001 259,405 259,405

A01001 5,327 5,327

P03003 27,007 27,007

T03006 157,821 157,821

190,155 387,323 577,478

186



EXHIBIT 4


TotalAllocated


D99999 3,987,939 3,987,939Cost Plan Unit 52100 Landscape Maintenance

F80100 297,109 297,109

J04034 962,943 962,943

X01010 2,396,097 2,396,097

F02003 255,571 255,571

255,571 7,644,088 7,899,659

F01004 465,504 465,504Cost Plan Unit 53100 Planning & Development

T03006 68,519 68,519

534,023 0 534,023

F01004 48,682 48,682Cost Plan Unit 53500 P&D-Energy Division

48,682 0 48,682

F01004 147,470 147,470Cost Plan Unit 53600 P&D-Building & Safety

J02013 15,355 15,355

T03006 135,362 135,362

298,188 0 298,188

F01004 136,636 136,636Cost Plan Unit 54100 Public Works-Admin

T03010 269,221 269,221

405,857 0 405,857

F01004 66,821 66,821Cost Plan Unit 54300 Public Works-Surveyor

T03010 119,654 119,654

186,475 0 186,475

F01004 23,877 23,877Cost Plan Unit 55000 Housing and Community Developm

F01005 105,426 105,426

129,304 0 129,304

F01004 53,493 53,493Cost Plan Unit 61000 Auditor-Controller

F01005 1,227,808 1,227,808

T02005 48,836 48,836

1,330,136 0 1,330,136

F02001 3,677,729 3,677,729Cost Plan Unit 62000 Clerk-Recorder-Assessor

F01004 15,289 15,289

F01005 1,470,558 1,470,558

J02030 1,132,938 1,132,938

J04047 1,354,751 1,354,751

P03003 141,957 141,957

T02002 975,488 975,488

5,090,981 3,677,729 8,768,710

187



EXHIBIT 4


TotalAllocated


F01005 459,144 459,144Cost Plan Unit 63100 General Services-Admin

F02004 59,550 59,550

518,694 0 518,694

F01005 257,077 257,077Cost Plan Unit 63200 General Services-Purchasing

J02017 200,897 200,897

457,974 0 457,974

F01009 269,591 269,591Cost Plan Unit 63300 General Services-Facilities Services

F04001 380,360 380,360

J02006 8,987 8,987

J05011 531,559 531,559

J05016 154,259 154,259

L03001 1,085,729 1,085,729

L03004 52,920 52,920

L03010 70,004 70,004

L03012 73,810 73,810

N01002 18,524 18,524

N02002 50,778 50,778

A01001 551,769 551,769

F02003 393,822 393,822

F02004 155,976 155,976

J02030 490,096 490,096

J03010 13,296 13,296

P03003 4,716 4,716

P05001 762,151 762,151

T03403 132,383 132,383

T04008 3,160,576 3,160,576

5,664,785 2,696,522 8,361,307

J02022 323,217 323,217Cost Plan Unit 64000 Human Resources

F01002 961,516 961,516

F01005 125,835 125,835

J02016 34,957 34,957

1,122,308 323,217 1,445,525

F01004 16,857 16,857Cost Plan Unit 65000 Treasurer

F01005 920,721 920,721

J02016 74,368 74,368

T02002 293,006 293,006

1,304,952 0 1,304,952

188



EXHIBIT 4


TotalAllocated


A02001 700,549 700,549Cost Plan Unit 99000 Department 990

P02001 57,677 57,677

X01001 129,815 129,815

N02001 216,236 216,236

T02005 652,365 652,365

868,602 888,041 1,756,643

59,168,379 57,302,809Total for General Fund 116,471,188

Allocations to the Special Revenue Funds

F02002 516,759 516,759Cost Plan Unit 25001 Grand Jury

516,759 0 516,759

J02004 6,388 6,388Cost Plan Unit 41100 Public Health Department

T02001 4,157,031 4,157,031

J02003 2,498,322 2,498,322

J02014 3,972,977 3,972,977

J02016 2,293,341 2,293,341

P07001 3,070,077 3,070,077

T02005 896,748 896,748

12,731,464 4,163,419 16,894,883

J02003 913,788 913,788Cost Plan Unit 41212 Public Health Dept-EMS

913,788 0 913,788

T02005 588,472 588,472Cost Plan Unit 41500 Public Health Dept-EHS

588,472 0 588,472

J02007 986,843 986,843Cost Plan Unit 43000 Alcohol, Drug & Mental Health Ser

J02013 18,800 18,800

J02014 26,035 26,035

J02016 1,436,304 1,436,304

J02017 174,110 174,110

J02029 560,573 560,573

P03003 396,658 396,658

T03101 810,343 810,343

4,409,667 0 4,409,667

J02003 521,277 521,277Cost Plan Unit 43100 ADMHS-Mental Health Services Ac

J02007 51,939 51,939

J02014 59,364 59,364

J02016 248,466 248,466

J02029 6,229 6,229

P03003 69,999 69,999

T03101 53,403 53,403

1,010,677 0 1,010,677

189



EXHIBIT 4


TotalAllocated


J02016 102,813 102,813Cost Plan Unit 43200 ADMHS-Alcohol and Drug Program

102,813 0 102,813

J01001 227,874 227,874Cost Plan Unit 44000 Social Services

J02028 9,419,927 9,419,927

P07003 2,147,786 2,147,786

J02002 5,739,618 5,739,618

T02005 8,060,559 8,060,559

13,800,177 11,795,587 25,595,764

F01004 149,965 149,965Cost Plan Unit 54210 Public Works-Roads

T03010 1,591,191 1,591,191

1,741,155 0 1,741,155

F01001 1,697,946 1,697,946Cost Plan Unit 54410 Public Works-Flood Control

T03010 318,850 318,850

2,016,796 0 2,016,796

T03010 64,586 64,586Cost Plan Unit 54471 Public Works-Water Agency

64,586 0 64,586

37,896,356 15,959,006Total for Special Revenue Funds 53,855,362

Allocations to the Enterprise Funds

T03010 35,692 35,692Cost Plan Unit 54500 Public Works-Solid Waste

35,692 0 35,692

T03010 560,537 560,537Cost Plan Unit 54560 Public Works-Laguna Sanitation

560,537 0 560,537

596,229 0Total for Enterprise Funds 596,229

Allocations to the Internal Service Funds

F01005 181,117 181,117Cost Plan Unit 63420 General Services-Workers' Compens

181,117 0 181,117

F02003 127,785 127,785Cost Plan Unit 63500 General Services-Communications S

J02016 4,284 4,284

J03010 27,323 27,323

T03404 75,859 75,859

235,251 0 235,251

190



EXHIBIT 4


TotalAllocated


J04014 14,484 14,484Cost Plan Unit 63600 General Services-Vehicle Operation

J04019 138,079 138,079

T03402 78,659 78,659

J02013 820 820

820 231,222 232,043

F01004 32,751 32,751Cost Plan Unit 63700 General Services-Information Tech

F01005 1,091,160 1,091,160

J02003 28,983 28,983

J02016 1,542 1,542

J05020 630,776 630,776

T02005 6,104 6,104

1,791,316 0 1,791,316

2,208,504 231,222Total for Internal Service Funds 2,439,726

Allocations to the Agency - Spec Dist Operating Fund

F02003 612,640 612,640Cost Plan Unit 80100 Law Library

T04004 333,553 333,553

946,193 0 946,193

946,193 0Total for Agency - Spec Dist Operating Funds 946,193

Allocations to the Agency - Enterprise Funds

F01004 8,232 8,232Cost Plan Unit 81500 Santa Barbara LAFCO

8,232 0 8,232

8,232 0Total for Agency - Enterprise Funds 8,232

$100,823,893 $73,493,037Total Structure Allocations $174,316,930

191


SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDINGFISCAL YEAR 2011-12

EXHIBIT 5

Code Building Description

Total

Costs

Amount

Excluded

Amount

AllocatedStructure

Multi-Use Structures

A01001 A01001-CARPINTERIA VETERANS MEMORIAL B 1,067,752 510,656 557,096

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

F01002 F01002-McDONALD BUILDING 961,516 961,516

F01004 F01004-ENGINEERING BUILDING 1,446,891 281,313 1,165,578

F01005 F01005-ADMINISTRATION BUILDING 9,017,306 9,017,306

F02002 F02002-County Courthouse Annex 6,050,391 6,050,391

F02003 F02003-Santa Barbara Courthouse 7,148,619 5,224,293 1,924,326

F02004 F02004-SBCH East Wing & Jail 939,157 445,174 493,984

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

J02003 J02003-PHD SAN ANTONIO BLDG. 1 3,962,370 3,962,370

J02007 J02007-ADMHS Childrens Services 6,349,163 5,310,381 1,038,783

J02013 J02013-County Archives Building (10) 42,773 7,797 34,976

J02014 J02014-PHD Health Care Center BLDG 4 4,372,316 313,940 4,058,376

J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 4,815,189 619,113 4,196,075

J02017 J02017- SB Coop Extension 375,007 375,007

J02029 J02029-MENTAL HEALTH BLDG 850,684 283,883 566,801

J02030 J02030- VA Clinic & Elections 3,316,303 1,693,269 1,623,034

J03010 J03010-SBC MAIN JAIL 8,663,554 3,589,846 5,073,708

J04010 J04010-CORP YARD COMM/FLOOD BLDG 127,904 127,904

J04047 J04047 - CRA Archive Building 1,354,751 1,354,751

J05020 J05020 - EOC 7,526,439 7,526,439

N02001 N02001-SYV OFFICE BUILDING 784,085 321,062 463,024

P01010 P01010 - Burton Mesa Public Safety Center 5,309,794 5,309,794

P03001 P03001-Lompoc Court Complex 3,165,497 998,541 2,166,956

P03003 P03003-LOMPOC ADMIN. BLDG. 926,648 239,707 686,941

P03004 P03004-Lompoc Mental Health Office 432,250 432,250

P05001 P05001-LOMPOC VMB 820,128 820,128

P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/S 35,889 35,889

P07001 P07001-LOMPOC COMMUNITY HEALTH SERVIC 4,859,215 1,789,138 3,070,077

T02002 T02002-BETTERAVIA CENTER BLDG D. ADMIN. 2,025,574 2,025,574

T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICE 10,297,241 10,297,241

T03006 T03006-NORTH COUNTY TECHNICAL SERVICE 361,702 361,702

T03010 T03010-Public Works Building (SM Service Center) 2,959,730 2,959,730

T03101 T03101-SM MENTAL HEALTH CENTER 1,104,178 240,432 863,746

T03301 T03301-SM JUVENILE HALL 16,753,917 10,047,074 6,706,842

T03302 T03302-SM Juvenile Court Building 3,283,653 2,176,768 1,106,885

T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLD 390,838 258,455 132,383

T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS 223,960 148,101 75,859

T04004 T04004-SM COURT COMPLEX BLDG C - D 2,081,961 2,081,961

T04008 T04008-SM COURT COMPLEX COURT BLDG G 9,586,763 9,586,763

T05003 T05003 - Santa Maria CARES Building 3,401,907 3,401,907

192



EXHIBIT 5


Total

Costs

Amount

Excluded

Amount

AllocatedStructure

Multi-Use Structures

145,058,710 44,234,817 100,823,893Total Multi-Use Structures

193



EXHIBIT 5


Total

Costs

Amount

Excluded

Amount

AllocatedStructure

Single-Use Structures

A01004 A01004 - Carpinteria Health Care Center 142,705 142,705

A02001 A02001-MONTECITO HALL & LIBRARY 700,549 700,549

C11001 C11001-FIRE STATION 11 434,504 434,504

C12001 C12001-FIRE STATION #12 1,195,516 1,195,516

C13001 C13001-FIRE STATION 13 ENGINE HOUSE 93,745 93,745

C15001 C15001-FIRE STATION #15 126,018 126,018

C18001 C18001-FIRE STATION #18 1,125,153 1,125,153

C18003 C18003-FIRE STATION #18 GEN/STORAGE BLDG 115,186 115,186

C21001 C21001-FIRE STATION 21 600,000 600,000

C22001 C22001-FIRE STATION #22 263,331 263,331

C23001 C23001-FIRE STATION 23 VEHICLE GARAGE 288,682 288,682

C23002 C23002-FIRE STATION 23 STATION HOUSE 325,568 325,568

C31001 C31001-FIRE STATION #31 86,249 86,249

C31004 C31004-FIRE DEPT. OPERATIONS OFFICE 37,049 37,049

C32001 C32001-FIRE STATION #32 2,310,890 2,310,890

C41001 C41001-NEW CUYAMA FIRE STATION #41 118,658 118,658

C51002 C51002-LOMPOC FS #51 EQUIP. STORAGE BLDG 101,616 101,616

D99999 Parks Facilities 5,944,520 1,956,581 3,987,939

F01006 F01006-District Attorney Office Building 6,542,141 6,542,141

F01009 F01009-Court Services Bldg (CASA) 269,591 269,591

F01011 F01011-PROBATION BUILDING 1,820,047 437,758 1,382,289

F02001 F02001-HALL of RECORDS 3,677,729 3,677,729

F04001 F04001-SB VETERANS MEMORIAL BLDG. 380,360 380,360

F05003 F05003 - Isla Vista Foot Patrol Substation 4,629,426 4,629,426

F80100 F80100-SUMMERLAND HOUSE 297,109 297,109

FL3007 FL3007 - Franklin Health Care Center 1,486,452 1,486,452

H01001 H01001-SB AHR SHELTER MAIN OFFICE 710,167 364,340 345,827

J01001 J01001-DSS Community Center 780,864 552,990 227,874

J01003 J01003-Coroner Offices 144,546 115,000 29,546

J01009 J01009-Fire Battalion Chief Offices 36,824 36,824

J01010 J01010-SOD OFFICE 2 36,824 36,824

J01011 J01011-Sheriff Special Ops Intel Off. 8,093 8,093

J01015 J01015-SB JUVENILE SERVICES/PROBATION 512,211 512,211

J01018 J01018-SB JUVENILE HALL 1,295,692 1,295,692

J02004 J02004-PHD ADMINISTRATION BLDG 8 6,388 6,388

J02006 J02006-Annex 222,422 213,435 8,987

J02020 J02020-AG. COMM./WEIGHTS & MEASURES 123,968 123,968

J02022 J02022-EMPLOYEE UNIVERSITY 323,217 323,217

J02028 J02028-SOCIAL SERVICE MAIN OFFICE 9,777,693 357,766 9,419,927

J03015 J03015-SBC MAIN JAIL NW Facility 5,196,495 1,000,000 4,196,495

J03017 J03017- Medium Security Facility (MSF) 1,072,260 1,072,260

194



EXHIBIT 5


Total

Costs

Amount

Excluded

Amount

AllocatedStructure


J03021 J03021- Jail Laundry 509,492 509,492

J03028 J03028- INMATE RECEPTION CENTER (IRC) 9,472,060 9,472,060

J03034 J03034 - 911 EMERGENCY DISPATCH CNTR 1,982,729 1,982,729

J03035 J03035-SHERIFF ADMINISTRATION BUILDING 1,433,098 1,433,098

J04001 J04001-SHERIFFS SHOOTING RANGE 2,420,387 2,420,387

J04002 J04002-SHERIFFS TRAINING FACILITY BUILDIN 285,622 285,622

J04014 J04014-CORP YARD VEHICLE OPS OFFICE/GARA 14,484 14,484

J04019 J04019-CORP YARD VEHICLE OPS SHOP 138,079 138,079

J04034 J04034-PARKS ROAD YARD OFFICE/SHOP/PRKN 962,943 962,943

J05001 J05001-FIRE DEPARTMENT ADMIN. BLDG 1,832,373 1,684,691 147,683

J05002 J05002-FIRE DEPARTMENT ADMIN. WAREHOUS 397,191 365,179 32,012

J05005 J05005-SBCOFD Warehouse/Office 707,722 650,682 57,040

J05011 J05011-SBEO ADMINISTRATION BLDG. 531,559 531,559

J05016 J05016-SBEO AUDITORIUM 154,259 154,259

L02001 L02001-LPBC DINING HALL & KITCHEN 1,424,579 1,424,579

L02005 L02005-LPBC TRI-CTY BOOT CAMP VOCATION 369,153 369,153

L02013 L02013-LPBC TRI-COUNTY BOOT CAMP DORM 606,558 606,558

L02021 L02021-LPBC Los Robles High School 142,739 142,739

L02024 L02024-LPBC ADMINISTRATION BUILDING 568,971 568,971

L03001 L03001-SY AIRPORT ADMINISTRATION BLDG 1,727,248 641,519 1,085,729

L03004 L03004-SY AIRPORT HANGER A1-10 52,920 52,920

L03010 L03010-SY AIRPORT HANGER B1-10 70,004 70,004

L03012 L03012-SY AIRPORT HANGER C1-14 73,810 73,810

L03041 L03041-SY Airport USFS Building 693,868 693,868

N01002 N01002-BUELLTON SENIOR CNTR BLDG A & B 18,524 18,524

N02002 N02002-SOLVANG SENIOR CENTER 50,778 50,778

N02006 N02006-SYV AG COMMISSIONERS OFFICE 3,949 3,949

P02001 P02001-VANDENBERG VILLAGE LIBRARY 257,677 200,000 57,677

P06004 P06004-LOMPOC ROAD YARD MODULAR OFFIC 14,406 14,406

P06005 P06005-LOMPOC ROAD YARD GARAGE 44,393 44,393

P06007 P06007-LOMPOC ROAD YARD SHOP & STOR. 35,889 35,889

P07003 P07003-LOMPOC DEPT OF SOCIAL SERVICES BL 2,147,786 2,147,786

P07004 P07004-Lompoc Wellness Center 162,590 162,590

P10001 P10001-SURF STATION Shelter 1 1,108,640 1,108,640

T02001 T02001-BETTERAVIA BLDG B, SM Health Care Ce 4,651,281 494,250 4,157,031

T02006 T02006-BETTERAVIA BLDG A PROBATION 4,121,627 4,121,627

T03001 T03001-SM AG COMMISSIONERS PESTICIDE BL 259,405 259,405

T03011 T03011-SM Animal Services Shelter 4,620,435 3,554,057 1,066,379

T03201 T03201-SM SHERIFFS SUB-STATION 681,863 681,863

T03402 T03402-SM CORP YARD VEHICLE OPS BLDG 232,229 153,569 78,659

T03419 T03419 - SM Flood Control Garage 151,776 151,776

195



EXHIBIT 5


Total

Costs

Amount

Excluded

Amount

AllocatedStructure


T04006 T04006-SM COURT COMPLEX Bldg A-B 837,452 837,452

X01001 X01001-NEW CUYAMA MODULAR LIBRARY 129,815 129,815

X01010 X01010 - New Cuyama Aquatics Complex 2,396,097 2,396,097

101,858,918 28,365,881 73,493,037Total Single-Use Structures

Combined Total for Multi and Single Use Structures 246,917,629 72,600,698 174,316,930

196


OCCUPANCY OF MULTI-USE STRUCTURESFISCAL YEAR 2011-12

EXHIBIT 6

Structure Code: A01001

CPU CPU Occupant SqFt Alloc Pcnt Allocation

Total Square Feet 13,910

Common Square Feet 0

A01001-CARPINTERIA VETERANS MEMORIAL BLDG

Acquistion Cost 1,067,752

Excludable Costs 510,656

Allocable Costs 557,096Allocable Square Feet 13,910

Excludable Square Feet 0

51000 Agricultural Commissioner 133 0.9561% 5,327

63300 General Services-Facilities S 13,777 99.0439% 551,769

13,910 100.0000% 557,096

Structure Code: F01001




F01001-Schwartz Building


Excludable Costs 0

Allocable Costs 1,697,946Allocable Square Feet 4,645

Excludable Square Feet 3,894

54410 Public Works-Flood Control 4,645 100.0000% 1,697,946

54500 Public Works-Solid Waste 3,894 0.0000% 0

8,539 100.0000% 1,697,946





F01002-McDONALD BUILDING

Acquistion Cost 961,516

Excludable Costs 0



64000 Human Resources 640 10.2171% 98,239

64000 Human Resources 5,624 89.7829% 863,277

6,264 100.0000% 961,516

197



EXHIBIT 6





F01004-ENGINEERING BUILDING





53100 Planning & Development 3,795 10.1041% 135,246



53500 P&D-Energy Division 1,366 3.6369% 48,682

53600 P&D-Building & Safety 4,138 11.0173% 147,470

54100 Public Works-Admin 3,834 10.2079% 136,636

54210 Public Works-Roads 4,208 11.2037% 149,965

54300 Public Works-Surveyor 1,875 4.9921% 66,821

55000 Housing and Community De 670 1.7839% 23,877

61000 Auditor-Controller 1,501 3.9964% 53,493

62000 Clerk-Recorder-Assessor 429 1.1422% 15,289

63700 General Services-Informatio 303 0.8067% 10,798


65000 Treasurer 473 1.2594% 16,857

81500 Santa Barbara LAFCO 231 0.6150% 8,232

99999 Other 1,024 2.7264% 36,493

99999 Other 3,829 10.1946% 136,458

37,559 100.0000% 1,338,529

198



EXHIBIT 6





F01005-ADMINISTRATION BUILDING


Excludable Costs 0



11000 Board of Supervisors 7,575 11.3543% 1,023,849

12000 County Executive 219 0.3283% 29,600

12000 County Executive 4,983 7.4691% 673,510



13000 County Counsel 320 0.4797% 43,252

13000 County Counsel 6,826 10.2316% 922,613

22100 Probation Services 2,535 3.7997% 342,635



61000 Auditor-Controller 9,084 13.6161% 1,227,808

62000 Clerk-Recorder-Assessor 10,880 16.3082% 1,470,558

63100 General Services-Admin 2,161 3.2392% 292,084

63100 General Services-Admin 238 0.3567% 32,168


63200 General Services-Purchasin 902 1.3520% 121,916

63200 General Services-Purchasin 1,000 1.4989% 135,162

63420 General Services-Workers' C 379 0.5681% 51,226

63420 General Services-Workers' C 961 1.4405% 129,890


63700 General Services-Informatio 2,761 4.1385% 373,181

63700 General Services-Informatio 4,952 7.4226% 669,320

64000 Human Resources 264 0.3957% 35,683

64000 Human Resources 667 0.9998% 90,153

65000 Treasurer 6,812 10.2106% 920,721

66,715 100.0000% 9,017,306





F02002-County Courthouse Annex


Excludable Costs 0



23000 Public Defender 11,308 91.4591% 5,533,632

25001 Grand Jury 1,056 8.5409% 516,759

12,364 100.0000% 6,050,391

199



EXHIBIT 6





F02003-Santa Barbara Courthouse





23000 Public Defender 2,816 5.4898% 342,708

23000 Public Defender 1,576 3.0724% 191,800

52100 Landscape Maintenance 900 1.7546% 109,530

52100 Landscape Maintenance 1,200 2.3394% 146,040

63300 General Services-Facilities S 756 1.4738% 92,005


63500 General Services-Communic 1,050 2.0470% 127,785

80100 Law Library 5,034 9.8138% 612,640

99999 Other 993 1.9359% 120,848

99999 Other 3,234 6.3047% 393,579

99999 Other 31,256 60.9338% 3,803,866

51,295 100.0000% 6,242,619





F02004-SBCH East Wing & Jail


Excludable Costs 0



32100 Sheriff-Law Enforcement 3,497 14.8121% 139,109








99999 Other 11,191 47.4014% 445,174

23,609 100.0000% 939,157

200



EXHIBIT 6

Structure Code: J02002




J02002-CASA NUEVA OFFICE BUILDING





44000 Social Services 8,150 100.0000% 5,739,618

86100 SB County Association of Go 5,979 0.0000% 0

87100 Air Pollution Control District 14,139 0.0000% 0

28,268 100.0000% 5,739,618





J02003-PHD SAN ANTONIO BLDG. 1


Excludable Costs 0



41100 Public Health Department 5,531 57.7952% 2,290,060

41100 Public Health Department 503 5.2560% 208,263

41212 Public Health Dept-EMS 351 3.6677% 145,328

41212 Public Health Dept-EMS 1,856 19.3939% 768,460

43100 ADMHS-Mental Health Servi 629 6.5726% 260,432



9,570 100.0000% 3,962,370





J02007-ADMHS Childrens Services


Excludable Costs 10,620,761



43000 Alcohol, Drug & Mental Healt 1,420 10.0000% 207,757




12,780 90.0000% 1,038,783

201



EXHIBIT 6





J02013-County Archives Building (10)


Excludable Costs 0





63600 General Services-Vehicle Op 216 1.9180% 820

99999 Other 2,053 18.2294% 7,797

11,262 100.0000% 42,773





J02014-PHD Health Care Center BLDG 4






41100 Public Health Department 9,476 19.8015% 803,619




43000 Alcohol, Drug & Mental Healt 307 0.6415% 26,035


47,855 100.0000% 4,058,376

202



EXHIBIT 6





J02016-PHD PSYCH/HEALTH BLDG 2 & 3












43100 ADMHS-Mental Health Servi 2,500 5.1046% 214,195

43200 ADMHS-Alcohol and Drug Pr 1,200 2.4502% 102,813

63500 General Services-Communic 50 0.1021% 4,284


64000 Human Resources 408 0.8331% 34,957

65000 Treasurer 868 1.7723% 74,368

48,975 100.0000% 4,196,075





J02017- SB Coop Extension


Excludable Costs 0




63200 General Services-Purchasin 2,400 53.5714% 200,897

4,480 100.0000% 375,007





J02029-MENTAL HEALTH BLDG








9,100 100.0000% 566,801

203



EXHIBIT 6





J02030- VA Clinic & Elections





62000 Clerk-Recorder-Assessor 16,644 69.8037% 1,132,938


23,844 100.0000% 1,623,034





J03010-SBC MAIN JAIL





32200 Sheriff-Custody 75,709 99.1994% 5,033,089


63500 General Services-Communic 411 0.5385% 27,323

76,320 100.0000% 5,073,708





J04010-CORP YARD COMM/FLOOD BLDG



Allocable Costs 0Allocable Square Feet 7,800


54410 Public Works-Flood Control 2,709 34.7308% 0

63300 General Services-Facilities S 2,171 27.8333% 0

63500 General Services-Communic 1,460 18.7179% 0

6,340 81.2821% 0

204



EXHIBIT 6





J04047 - CRA Archive Building


Excludable Costs 0



62000 Clerk-Recorder-Assessor 1,700 28.3333% 383,846


6,000 100.0000% 1,354,751





J05020 - EOC


Excludable Costs 0




12000 County Executive 7,762 90.2243% 6,790,680



8,603 100.0000% 7,526,439

Structure Code: N02001




N02001-SYV OFFICE BUILDING


Excludable Costs 0



11000 Board of Supervisors 579 5.8597% 45,945


99000 Department 990 2,725 27.5782% 216,236

99999 Other 4,046 40.9473% 321,062

9,881 100.0000% 784,085

205



EXHIBIT 6

Structure Code: P01010




P01010 - Burton Mesa Public Safety Center





31100 Fire Department 7,961 68.6767% 0

32100 Sheriff-Law Enforcement 3,631 31.3233% 0

11,592 100.0000% 0





P03001-Lompoc Court Complex


Excludable Costs 0



21100 District Attorney 5,239 20.3876% 645,369

22100 Probation Services 7,759 30.1942% 955,796

23000 Public Defender 1,880 7.3160% 231,589


99999 Other 8,106 31.5445% 998,541

25,697 100.0000% 3,165,497





P03003-LOMPOC ADMIN. BLDG.





32100 Sheriff-Law Enforcement 300 2.6745% 18,372





51000 Agricultural Commissioner 441 3.9315% 27,007



10,455 93.2067% 686,941

206



EXHIBIT 6





P03004-Lompoc Mental Health Office





43000 Alcohol, Drug & Mental Healt 5,519 74.3901% 0

43100 ADMHS-Mental Health Servi 1,900 25.6099% 0

7,419 100.0000% 0





P05001-LOMPOC VMB


Excludable Costs 0





13,000 100.0000% 820,128





P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR





54210 Public Works-Roads 180 5.3129% 0

63600 General Services-Vehicle Op 3,208 94.6871% 0

3,388 100.0000% 0





P07001-LOMPOC COMMUNITY HEALTH SERVICES







20,080 100.0000% 3,070,077

207



EXHIBIT 6

Structure Code: T02002




T02002-BETTERAVIA CENTER BLDG D. ADMIN.


Excludable Costs 0




11000 Board of Supervisors 3,878 31.2515% 633,022




65000 Treasurer 1,795 14.4653% 293,006

12,409 100.0000% 2,025,574





T02005-BETTERAVIA BLDG C, SOCIAL SERVICES


Excludable Costs 0




31100 Fire Department 145 0.2865% 29,505



41500 Public Health Dept-EHS 2,892 5.7149% 588,472

44000 Social Services 39,541 78.1365% 8,045,909

44000 Social Services 72 0.1423% 14,651

61000 Auditor-Controller 240 0.4743% 48,836


99000 Department 990 3,206 6.3353% 652,365

50,605 100.0000% 10,297,241





T03006-NORTH COUNTY TECHNICAL SERVICE BLDG


Excludable Costs 0



51000 Agricultural Commissioner 4,146 43.6329% 157,821



9,502 100.0000% 361,702

208



EXHIBIT 6





T03010-Public Works Building (SM Service Center)


Excludable Costs 0



54100 Public Works-Admin 792 9.0961% 269,221

54210 Public Works-Roads 4,681 53.7613% 1,591,191

54300 Public Works-Surveyor 352 4.0427% 119,654

54410 Public Works-Flood Control 938 10.7729% 318,850

54471 Public Works-Water Agency 190 2.1822% 64,586

54500 Public Works-Solid Waste 105 1.2059% 35,692

54560 Public Works-Laguna Sanitat 1,649 18.9388% 560,537

8,707 100.0000% 2,959,730





T03101-SM MENTAL HEALTH CENTER






43100 ADMHS-Mental Health Servi 1,000 6.1828% 53,403

8,587 53.0914% 863,746





T03301-SM JUVENILE HALL





22200 Probation Institutions 13,759 86.9447% 6,706,842

99999 Other 2,066 13.0553% 1,007,074

15,825 100.0000% 7,713,917

209



EXHIBIT 6





T03302-SM Juvenile Court Building


Excludable Costs 0



13000 County Counsel 118 1.2664% 41,583

21100 District Attorney 1,374 14.7457% 484,196

23000 Public Defender 1,649 17.6969% 581,106

99999 Other 6,177 66.2910% 2,176,768

9,318 100.0000% 3,283,653





T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG





54210 Public Works-Roads 6,656 0.0000% 0



13,256 100.0000% 132,383





T03404-SM CORP. YARD STEEL GARAGE/SHOPS





54210 Public Works-Roads 4,570 0.0000% 0


63500 General Services-Communic 1,700 100.0000% 75,859

7,473 100.0000% 75,859

210



EXHIBIT 6





T04004-SM COURT COMPLEX BLDG C - D


Excludable Costs 0



21100 District Attorney 10,057 69.8112% 1,453,442



80100 Law Library 2,308 16.0211% 333,553

14,406 100.0000% 2,081,961





T04008-SM COURT COMPLEX COURT BLDG G


Excludable Costs 0



21100 District Attorney 295 29.3825% 2,816,828

23000 Public Defender 378 37.6494% 3,609,359

63300 General Services-Facilities S 331 32.9681% 3,160,576

1,004 100.0000% 9,586,763





T05003 - Santa Maria CARES Building







10,449 100.0000% 0

211

EXHIBIT 7

Cost Sq. Ft. MonthlyPlan Unit Department Address Occupied Rent

11000 Supervisors 5200 8th Street, Suite 101, Carpinteria 205 140

21300 Child Support Services 4 East Carrillo Street, Santa Barbara 11,913 23,180 201 South Miller Street, Ste 202-206, & 210, Santa Maria 10,249 17,316

22100 Probation 509 Morrison Ave, Santa Maria 2,041 1,021

31100 Fire Department 1430 Mission Drive, Solvang 4,066 4,786 1644 Oak Street, Solvang 1,500 -

32100 Sheriff - Law Enforcement 5775 Carpinteria Av., Carpinteria 2,000 1140 W. Hwy 246, Buellton 1,000 1 7042 Marketplace Drive, Goleta 300 - 5827 Hollister Avenue, Suite B, Goleta 200 - Real Property agent has details 2,980 2,742 900 Airport Rd, Hangar G-7, Santa Ynez 6,800 4,092

41100 Health Care Services 1136 East Montecito Street, Santa Barbara 6,633 7,761 545 Alisal Road, Stes. 109-111, Solvang 663 402 400 N. McClelland, Santa Maria 1,400 1,786 5200 8th Street, Suite 203, Carpinteria 920 312 116 South Palisade, Santa Maria, Suite 104 5,674 7,671

43000Alcohol, Drug & Mental Health 2034 De La Vina Street, Santa Barabara 4,225 9,506

44000 Social Services 1410 & 1444 So. Broadway, Santa Maria 43,068 70,367 130 E. Ortega Street, Santa Barbara (EDD) 3,012 1,596 1318 Broadway, Santa Maria Ca 93456 30,000 45,000 44803 Cebrian Ave, New Cuyama, CA 93254 2,400 600

53100 Planning & Development 624 A West Foster Road, Santa Maria 1,631 2,429

63300 General Services Adjacent to Rocky Nook Park - 1

90901 First 5 Commission 218 West Carmen Lane Suite 111, Santa Maria 1,500 1,960 1306 Santa Barbara Street, Santa Barbara 3,085 5,399


OCCUPANCY IN NON-COUNTY OWNED STRUCTURESFISCAL YEAR 2011-12

212


DETAILS OF COUNTY-OWNED STRUCTURES(GOVERNMENTAL FUNDS ONLY)

FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresMulti

ACQUISTION IMPROVEMENTS

MEANS DATE COST DATE COST

TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED

Structure Code A01001

A01001-CARPINTERIA VETERANS MEMORIAL BLDG

C 1/19/1936 312,939

12/5/1995 244,157

6/30/2004 510,656

BUILDING TOTALS 754,813 510,656312,939 557,0961,067,752

Structure Code F01001

F01001-Schwartz Building

C 6/30/2005 1,697,946

BUILDING TOTALS 0 01,697,946 1,697,9461,697,946


F01002-McDONALD BUILDING

P 7/28/1983 405,000

6/14/1989 232,981

4/30/2002 323,535

BUILDING TOTALS 556,516 0405,000 961,516961,516


F01004-ENGINEERING BUILDING

C 1/19/1959 161,561

1/19/1964 108,362

1/19/1964 470,617

8/3/1970 547,592

6/30/2011 158,759

BUILDING TOTALS 1,285,330 281,313161,561 1,165,5781,446,891


F01005-ADMINISTRATION BUILDING

C 1/19/1966 2,356,118

2/14/1983 536,395

6/15/1987 356,694

7/1/1990 216,970

7/1/1990 999,449

12/30/1999 113,728

6/30/2001 105,674

3/31/2002 923,406

6/30/2006 764,530

6/30/2007 270,455

6/30/2009 2,373,887

BUILDING TOTALS 6,661,188 02,356,118 9,017,3069,017,306

213



FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


F02002-County Courthouse Annex

C 1/19/1929 146,479

6/1/1977 95,937

6/15/1987 10,843

3/19/1991 225,736

6/30/2007 50,484

6/30/2009 446,761

6/30/2012 5,074,151

BUILDING TOTALS 5,903,912 0146,479 6,050,3916,050,391


F02003-Santa Barbara Courthouse

C 1/19/1929 1,145,153

6/1/1977 750,024

6/15/1987 84,769

7/1/1990 305,303

7/1/1990 417,214

3/19/1991 1,764,771

10/31/1996 206,696

6/30/2003 35,000

6/30/2003 89,444

6/30/2003 148,655

6/30/2011 307,654

6/30/2011 191,320

7/1/2011 796,616

10/1/2011 906,000

BUILDING TOTALS 6,003,466 5,224,2931,145,153 1,924,3267,148,619


F02004-SBCH East Wing & Jail

C 1/19/1929 287,199

6/1/1977 188,102

6/15/1987 21,260

3/19/1991 442,596

BUILDING TOTALS 651,958 445,174287,199 493,984939,157

Structure Code J02002

J02002-CASA NUEVA OFFICE BUILDING

C 6/30/2004 5,739,618

C 6/30/2004 126,617

6/30/2004 93,364

6/30/2004 208,148

BUILDING TOTALS 301,511 428,1295,866,235 5,739,6186,167,747

214



FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J02003-PHD SAN ANTONIO BLDG. 1

P 1/19/1917 326,683

1/19/1962 250,847

12/10/1969 180,648

7/1/1980 252,023

9/11/1981 163,233

10/28/1983 175,980

1/10/1989 306,135

5/8/1989 1,974,187

10/17/1989 156,514

1/9/1990 106,392

5/31/1997 69,728

BUILDING TOTALS 3,635,687 0326,683 3,962,3703,962,370


J02007-ADMHS Childrens Services

C 1/19/1936 129,287

10/28/1983 753,391

5/31/1997 37,090

6/30/2006 5,188,802

6/30/2007 121,578

6/30/2007 119,015

BUILDING TOTALS 6,219,876 5,310,381129,287 1,038,7836,349,163


J02013-County Archives Building (10)

C 5/31/1997 42,773

BUILDING TOTALS 0 7,79742,773 34,97642,773


J02014-PHD Health Care Center BLDG 4

C 1/19/1950 825,000

1/19/1968 204,482

10/28/1983 749,716

10/28/1983 1,040,309

7/1/1990 632,660

5/31/1997 152,272

6/30/2003 313,940

6/30/2004 166,959

4/30/2012 286,978

BUILDING TOTALS 3,547,316 313,940825,000 4,058,3764,372,316

215



FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J02016-PHD PSYCH/HEALTH BLDG 2 & 3

C 1/19/1961 1,440,362

9/11/1981 506,460

9/11/1981 1,090,496

7/1/1990 863,090

7/1/1990 123,070

5/31/1997 172,597

6/30/2003 173,357

6/30/2006 169,882

6/30/2006 275,874

BUILDING TOTALS 3,374,827 619,1131,440,362 4,196,0754,815,189


J02017- SB Coop Extension

P 1/19/1917 135,311

6/30/2001 239,696

BUILDING TOTALS 239,696 0135,311 375,007375,007


J02029-MENTAL HEALTH BLDG

C 1/19/1967 222,269

1/19/1967 108,883

5/31/2001 175,000

5/31/2001 240,004

3/31/2002 104,528

BUILDING TOTALS 628,415 283,883222,269 566,801850,684


J02030- VA Clinic & Elections

C 1/19/1967 891,401

7/1/1990 226,600

6/30/2011 505,033

6/30/2011 1,693,269

BUILDING TOTALS 2,424,902 1,693,269891,401 1,623,0343,316,303

216



FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J03010-SBC MAIN JAIL

L 6/6/1972 3,712,794

3/24/1986 209,439

4/30/1997 109,350

6/30/1999 416,496

6/30/2000 475,794

6/30/2000 1,626,565

6/30/2000 198,538

6/30/2006 149,397

6/30/2007 608,100

6/30/2008 284,628

6/30/2011 872,453

BUILDING TOTALS 4,950,760 3,589,8463,712,794 5,073,7088,663,554


J04010-CORP YARD COMM/FLOOD BLDG

C 1/22/1973 127,904

BUILDING TOTALS 0 127,904127,904 0127,904


J04047 - CRA Archive Building

C 12/1/2011 1,354,751

BUILDING TOTALS 0 01,354,751 1,354,7511,354,751


J05020 - EOC

C 6/30/2012 7,526,439

BUILDING TOTALS 0 07,526,439 7,526,4397,526,439

Structure Code N02001

N02001-SYV OFFICE BUILDING

C 1/19/1964 97,458

6/6/1974 81,394

12/8/1992 605,233

BUILDING TOTALS 686,627 321,06297,458 463,024784,085

Structure Code P01010

P01010 - Burton Mesa Public Safety Center

C 7/1/2011 5,309,794

BUILDING TOTALS 0 5,309,7945,309,794 05,309,794

217



FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


P03001-Lompoc Court Complex

C 4/1/1957 224,031

7/1/1979 695,791

6/30/2002 2,130,838

6/30/2003 114,837

BUILDING TOTALS 2,941,466 998,541224,031 2,166,9563,165,497


P03003-LOMPOC ADMIN. BLDG.

C 6/6/1972 454,796

6/30/2008 239,707

6/30/2010 232,145

BUILDING TOTALS 471,852 239,707454,796 686,941926,648


P03004-Lompoc Mental Health Office

L 12/20/2002 432,250

BUILDING TOTALS 0 432,250432,250 0432,250


P05001-LOMPOC VMB

C 1/19/1935 185,583

7/1/2011 325,000

1/17/2012 309,545

BUILDING TOTALS 634,545 0185,583 820,128820,128


P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR

C 1/19/1963 35,889

BUILDING TOTALS 0 35,88935,889 035,889


P07001-LOMPOC COMMUNITY HEALTH SERVICES

C 1/18/1996 2,913,775

4/30/2002 156,302

6/30/2004 1,789,138

BUILDING TOTALS 1,945,440 1,789,1382,913,775 3,070,0774,859,215

Structure Code T02002

T02002-BETTERAVIA CENTER BLDG D. ADMIN.

L 5/23/1991 1,824,708

6/30/2006 122,229

6/30/2006 78,637

BUILDING TOTALS 200,866 01,824,708 2,025,5742,025,574

218



FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


T02005-BETTERAVIA BLDG C, SOCIAL SERVICES

L 7/23/1991 9,711,903

3/16/1994 585,338

BUILDING TOTALS 585,338 09,711,903 10,297,24110,297,241


T03006-NORTH COUNTY TECHNICAL SERVICE BLDG

C 7/1/1977 361,702

BUILDING TOTALS 0 0361,702 361,702361,702


T03010-Public Works Building (SM Service Center)

C 6/30/2006 2,959,730

BUILDING TOTALS 0 02,959,730 2,959,7302,959,730


T03101-SM MENTAL HEALTH CENTER

C 3/15/1971 562,339

6/30/1986 117,466

6/30/1997 183,941

4/1/2000 240,432

BUILDING TOTALS 541,839 240,432562,339 863,7461,104,178


T03301-SM JUVENILE HALL

C 1/1/1975 1,086,479

12/30/1999 1,000,000

12/30/1999 722,899

6/30/2005 8,040,000

6/30/2005 5,532,211

6/30/2006 372,328

BUILDING TOTALS 15,667,438 10,047,0741,086,479 6,706,84216,753,917


T03302-SM Juvenile Court Building

C 6/30/2005 3,177,252

6/30/2007 106,401

BUILDING TOTALS 106,401 2,176,7683,177,252 1,106,8853,283,653


T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG

C 7/1/1978 258,455

7/1/1978 132,383

BUILDING TOTALS 132,383 258,455258,455 132,383390,838

219



FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresMulti



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


T03404-SM CORP. YARD STEEL GARAGE/SHOPS

C 7/1/1978 148,101

7/1/1978 75,859

BUILDING TOTALS 75,859 148,101148,101 75,859223,960


T04004-SM COURT COMPLEX BLDG C - D

C 1/19/1954 284,156

1/19/1964 329,768

10/28/1983 281,333

6/30/2006 146,272

6/30/2008 1,040,433

BUILDING TOTALS 1,797,805 0284,156 2,081,9612,081,961


T04008-SM COURT COMPLEX COURT BLDG G

C 7/1/1990 100,000

7/1/1991 8,478,751

12/1/1991 164,306

6/30/1992 401,824

6/30/2004 441,882

BUILDING TOTALS 9,486,763 0100,000 9,586,7639,586,763


T05003 - Santa Maria CARES Building

P 3/31/2007 1,485,240

6/30/2008 1,916,667

BUILDING TOTALS 1,916,667 3,401,9071,485,240 03,401,907

Total Use StructuresMulti 60,727,248 84,331,463 145,058,710 44,234,817 100,823,893

220



FISCAL YEAR 2011-12

EXHIBIT 8

Use StructuresSingle



TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


A01004 - Carpinteria Health Care Center

C 6/30/2011 142,705

BUILDING TOTALS 0 142,705142,705 0142,705


A02001-MONTECITO HALL & LIBRARY

C 11/16/1942 700,549

BUILDING TOTALS 0 0700,549 700,549700,549

Structure Code C11001

C11001-FIRE STATION 11

C 1/1/1967 191,050

6/30/2008 243,454

BUILDING TOTALS 243,454 0191,050 434,504434,504


C12001-FIRE STATION #12

C 7/1/1997 1,075,484

6/30/1998 120,032

BUILDING TOTALS 120,032 1,195,5161,075,484 01,195,516


C13001-FIRE STATION 13 ENGINE HOUSE

C 1/19/1958 93,745

BUILDING TOTALS 0 093,745 93,74593,745



C 6/30/2000 126,018

BUILDING TOTALS 0 0126,018 126,018126,018



D 7/15/1989 1,125,153

BUILDING TOTALS 0 1,125,1531,125,153 01,125,153


C18003-FIRE STATION #18 GEN/STORAGE BLDG

D 7/15/1989 115,186

BUILDING TOTALS 0 115,186115,186 0115,186

221



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


C21001-FIRE STATION 21

D 7/1/2009 600,000

BUILDING TOTALS 0 600,000600,000 0600,000



L 7/31/1981 263,331

BUILDING TOTALS 0 0263,331 263,331263,331


C23001-FIRE STATION 23 VEHICLE GARAGE

C 3/19/1990 288,682

BUILDING TOTALS 0 0288,682 288,682288,682


C23002-FIRE STATION 23 STATION HOUSE

C 4/6/2012 325,568

BUILDING TOTALS 0 325,568325,568 0325,568



C 1/19/1965 86,249

BUILDING TOTALS 0 086,249 86,24986,249


C31004-FIRE DEPT. OPERATIONS OFFICE

C 1/19/1965 37,049

BUILDING TOTALS 0 037,049 37,04937,049



L 2/11/1991 2,310,890

BUILDING TOTALS 0 2,310,8902,310,890 02,310,890


C41001-NEW CUYAMA FIRE STATION #41

C 6/30/2003 118,658

BUILDING TOTALS 0 118,658118,658 0118,658


C51002-LOMPOC FS #51 EQUIP. STORAGE BLDG

C 5/31/2012 101,616

BUILDING TOTALS 0 101,616101,616 0101,616

222



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED

Structure Code D00000

D00000 - Lake Cachuma Grounds

C 10/1/2011 198,523

6/30/2012 1,016,529

BUILDING TOTALS 1,016,529 0198,523 1,215,0521,215,052


D00076-LAKE CACHUMA SEWAGE TREATMENT PLANT

C 6/30/1993 853,778

6/30/1997 201,425

BUILDING TOTALS 201,425 0853,778 1,055,2031,055,203


D01010-LAKE CACHUMA PUBLIC SHOWER BLDG

C 4/18/1996 146,736

6/30/2012 419,829

BUILDING TOTALS 419,829 0146,736 566,565566,565


D24000 - Jalama Beach Park Grounds

C 9/30/2011 343,053

BUILDING TOTALS 0 0343,053 343,053343,053


D24009-JALAMA BEACH PARK RESTROOM #1

C 6/30/2011 101,068

BUILDING TOTALS 0 101,068101,068 0101,068


D24015-JALAMA BEACH PARK OFFICE BUILDING

G 1/4/1982 193,818

BUILDING TOTALS 0 193,818193,818 0193,818


D40000 - Arroyo Burro Beach Park Grounds

C 7/1/2011 162,452

BUILDING TOTALS 0 0162,452 162,452162,452


D40002-ARROYO BURRO BCH PRK - RESTAURANT

G 11/10/1981 290,399

BUILDING TOTALS 0 290,399290,399 0290,399

223



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


D42006-GOLETA BEACH OFFICE/CARPORT

G 11/16/1981 127,478

7/1/1990 176,599

BUILDING TOTALS 176,599 304,077127,478 0304,077


D42009-GOLETA BEACH RES. STORAGE SHED #1

P 6/30/2005 197,175

BUILDING TOTALS 0 197,175197,175 0197,175


D43003-MANNING PARK Youth HOUSE

C 7/1/2011 165,325

BUILDING TOTALS 0 0165,325 165,325165,325


D43009-MANNING PARK RESTROOM 2

C 6/30/2011 198,763

BUILDING TOTALS 0 198,763198,763 0198,763


D46002-TUCKERS GROVE PARK RESTROOM

G 10/13/1980 65,274

1/16/1990 117,813

BUILDING TOTALS 117,813 183,08765,274 0183,087


D50003-LOOKOUT PARK CARPORT & STORAGE

C 2/1/1991 206,702

BUILDING TOTALS 0 0206,702 206,702206,702


D62006-WALLER PARK OFFICE

G 7/1/1978 488,194

BUILDING TOTALS 0 488,194488,194 0488,194


D62062-WALLER PARK - RESTROOMS 2

C 7/1/2009 273,587

BUILDING TOTALS 0 0273,587 273,587273,587

224



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


F01006-District Attorney Office Building

P 6/30/2005 6,419,136

6/30/2008 123,005

BUILDING TOTALS 123,005 06,419,136 6,542,1416,542,141


F01009-Court Services Bldg (CASA)

C 7/1/1990 157,600

C 7/1/1990 111,991

BUILDING TOTALS 0 0269,591 269,591269,591


F01011-PROBATION BUILDING

G 1/19/1959 437,758

3/1/1991 1,382,289

BUILDING TOTALS 1,382,289 437,758437,758 1,382,2891,820,047


F02001-HALL of RECORDS

C 1/19/1929 121,168

6/1/1977 79,360

6/15/1987 8,969

3/19/1991 186,730

6/30/2006 3,281,502

BUILDING TOTALS 3,556,561 0121,168 3,677,7293,677,729


F04001-SB VETERANS MEMORIAL BLDG.

P 1/19/1935 380,360

BUILDING TOTALS 0 0380,360 380,360380,360


F05003 - Isla Vista Foot Patrol Substation

P 6/30/2009 4,629,426

BUILDING TOTALS 0 4,629,4264,629,426 04,629,426


F80100-SUMMERLAND HOUSE

C 7/1/2009 297,109

BUILDING TOTALS 0 0297,109 297,109297,109

225



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED

Structure Code FL3007

FL3007 - Franklin Health Care Center

P 6/30/2009 1,486,452

BUILDING TOTALS 0 1,486,4521,486,452 01,486,452

Structure Code H01001

H01001-SB AHR SHELTER MAIN OFFICE

C 7/1/1980 345,827

6/30/2009 364,340

BUILDING TOTALS 364,340 364,340345,827 345,827710,167


J01001-DSS Community Center

C 1/19/1963 116,528

6/15/1987 111,346

6/30/2008 552,990

BUILDING TOTALS 664,336 552,990116,528 227,874780,864


J01003-Coroner Offices

C 1/19/1963 15,109

6/15/1987 14,437

6/30/2008 115,000

BUILDING TOTALS 129,437 115,00015,109 29,546144,546


J01009-Fire Battalion Chief Offices

C 1/19/1958 36,824

BUILDING TOTALS 0 036,824 36,82436,824


J01010-SOD OFFICE 2

C 1/19/1958 36,824

BUILDING TOTALS 0 036,824 36,82436,824


J01011-Sheriff Special Ops Intel Off.

C 1/19/1958 8,093

BUILDING TOTALS 0 08,093 8,0938,093


J01015-SB JUVENILE SERVICES/PROBATION

C 1/19/1958 512,211

BUILDING TOTALS 0 0512,211 512,211512,211

226



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J01018-SB JUVENILE HALL

C 1/19/1953 194,807

1/19/1966 191,861

1/25/1971 185,699

6/1/1991 106,007

6/30/1992 279,915

5/31/2002 189,731

6/30/2003 147,672

BUILDING TOTALS 1,100,885 0194,807 1,295,6921,295,692


J02004-PHD ADMINISTRATION BLDG 8

C 5/31/1997 6,388

BUILDING TOTALS 0 06,388 6,3886,388


J02006-Annex

C 5/31/1997 8,987

6/30/2011 213,435

BUILDING TOTALS 213,435 213,4358,987 8,987222,422


J02020-AG. COMM./WEIGHTS & MEASURES

C 1/19/1941 113,332

5/31/1997 10,636

BUILDING TOTALS 10,636 0113,332 123,968123,968


J02022-EMPLOYEE UNIVERSITY

P 5/31/2002 323,217

BUILDING TOTALS 0 0323,217 323,217323,217


J02028-SOCIAL SERVICE MAIN OFFICE

C 1/30/1991 8,269,063

3/15/1994 750,568

6/30/2009 357,766

6/30/2010 400,296

BUILDING TOTALS 1,508,630 357,7668,269,063 9,419,9279,777,693

227



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J03015-SBC MAIN JAIL NW Facility

C 7/20/1987 3,667,097

7/20/1987 1,000,000

7/1/1990 113,167

7/1/1990 122,568

6/30/2005 293,663

BUILDING TOTALS 1,529,398 1,000,0003,667,097 4,196,4955,196,495


J03017- Medium Security Facility (MSF)

C 1/19/1959 115,531

6/15/1987 118,316

7/1/1990 307,361

8/31/2001 531,052

BUILDING TOTALS 956,729 0115,531 1,072,2601,072,260


J03021- Jail Laundry

C 9/9/1991 509,492

BUILDING TOTALS 0 0509,492 509,492509,492


J03028- INMATE RECEPTION CENTER (IRC)

L 4/1/1990 9,472,060

BUILDING TOTALS 0 09,472,060 9,472,0609,472,060


J03034 - 911 EMERGENCY DISPATCH CNTR

C 7/1/1997 1,982,729

BUILDING TOTALS 0 01,982,729 1,982,7291,982,729


J03035-SHERIFF ADMINISTRATION BUILDING

L 9/11/1972 490,359

3/17/1986 745,524

6/15/1987 197,215

BUILDING TOTALS 942,739 0490,359 1,433,0981,433,098


J04001-SHERIFFS SHOOTING RANGE

C 6/30/2004 2,420,387

BUILDING TOTALS 0 02,420,387 2,420,3872,420,387

228



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J04002-SHERIFFS TRAINING FACILITY BUILDING

G 6/30/2000 285,622

BUILDING TOTALS 0 285,622285,622 0285,622


J04014-CORP YARD VEHICLE OPS OFFICE/GARAGE

C 1/22/1973 14,484

BUILDING TOTALS 0 014,484 14,48414,484


J04019-CORP YARD VEHICLE OPS SHOP

C 1/22/1973 138,079

BUILDING TOTALS 0 0138,079 138,079138,079


J04034-PARKS ROAD YARD OFFICE/SHOP/PRKNG

C 2/4/1992 962,943

BUILDING TOTALS 0 0962,943 962,943962,943


J05001-FIRE DEPARTMENT ADMIN. BLDG

C 1/19/1967 147,683

6/5/1991 1,684,691

BUILDING TOTALS 1,684,691 1,684,691147,683 147,6831,832,373


J05002-FIRE DEPARTMENT ADMIN. WAREHOUSE

C 1/19/1967 32,012

6/5/1991 365,179

BUILDING TOTALS 365,179 365,17932,012 32,012397,191


J05005-SBCOFD Warehouse/Office

C 1/19/1967 57,040

6/5/1991 650,682

BUILDING TOTALS 650,682 650,68257,040 57,040707,722


J05011-SBEO ADMINISTRATION BLDG.

C 1/19/1965 531,559

BUILDING TOTALS 0 0531,559 531,559531,559

229



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


J05016-SBEO AUDITORIUM

C 1/19/1965 154,259

BUILDING TOTALS 0 0154,259 154,259154,259

Structure Code L02001

L02001-LPBC DINING HALL & KITCHEN

C 7/4/1994 1,281,916

6/30/1996 142,663

BUILDING TOTALS 142,663 01,281,916 1,424,5791,424,579


L02005-LPBC TRI-CTY BOOT CAMP VOCATIONAL BLD

G 6/5/1998 369,153

BUILDING TOTALS 0 369,153369,153 0369,153


L02013-LPBC TRI-COUNTY BOOT CAMP DORM

G 6/5/1998 606,558

BUILDING TOTALS 0 606,558606,558 0606,558


L02021-LPBC Los Robles High School

C 1/19/1963 142,739

BUILDING TOTALS 0 0142,739 142,739142,739


L02024-LPBC ADMINISTRATION BUILDING

C 7/7/1994 568,971

BUILDING TOTALS 0 0568,971 568,971568,971


L03001-SY AIRPORT ADMINISTRATION BLDG

C 2/26/1970 166,024

6/30/1980 288,715

3/10/1986 113,207

6/30/1986 517,783

6/30/2007 641,519

BUILDING TOTALS 1,561,224 641,519166,024 1,085,7291,727,248


L03004-SY AIRPORT HANGER A1-10

C 6/30/1980 52,920

BUILDING TOTALS 0 052,920 52,92052,920

230



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


L03010-SY AIRPORT HANGER B1-10

C 6/30/1980 70,004

BUILDING TOTALS 0 070,004 70,00470,004


L03012-SY AIRPORT HANGER C1-14

C 6/30/1980 73,810

BUILDING TOTALS 0 073,810 73,81073,810


L03041-SY Airport USFS Building

C 6/30/2010 693,868

BUILDING TOTALS 0 693,868693,868 0693,868


N01002-BUELLTON SENIOR CNTR BLDG A & B

C 1/19/1965 18,524

BUILDING TOTALS 0 018,524 18,52418,524


N02002-SOLVANG SENIOR CENTER

C 1/19/1964 27,670

6/6/1974 23,109

BUILDING TOTALS 23,109 027,670 50,77850,778


N02006-SYV AG COMMISSIONERS OFFICE

C 1/19/1964 2,152

6/6/1974 1,797

BUILDING TOTALS 1,797 02,152 3,9493,949


P02001-VANDENBERG VILLAGE LIBRARY

C 6/30/2002 57,677

6/30/2002 100,000

6/30/2002 100,000

BUILDING TOTALS 200,000 200,00057,677 57,677257,677


P06004-LOMPOC ROAD YARD MODULAR OFFICE

C 1/19/1963 14,406

BUILDING TOTALS 0 14,40614,406 014,406

231



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


P06005-LOMPOC ROAD YARD GARAGE

C 1/19/1963 44,393

BUILDING TOTALS 0 44,39344,393 044,393


P06007-LOMPOC ROAD YARD SHOP & STOR.

C 1/19/1963 35,889

BUILDING TOTALS 0 35,88935,889 035,889


P07003-LOMPOC DEPT OF SOCIAL SERVICES BLDG

C 12/8/1995 1,991,786

4/30/2002 156,000

BUILDING TOTALS 156,000 01,991,786 2,147,7862,147,786


P07004-Lompoc Wellness Center

C 6/30/2005 162,590

BUILDING TOTALS 0 162,590162,590 0162,590


P10001-SURF STATION Shelter 1

G 1/11/2001 1,108,640

BUILDING TOTALS 0 1,108,6401,108,640 01,108,640


T02001-BETTERAVIA BLDG B, SM Health Care Center

L 5/23/1991 4,157,031

6/30/2008 379,730

6/30/2010 114,520

BUILDING TOTALS 494,250 494,2504,157,031 4,157,0314,651,281


T02006-BETTERAVIA BLDG A PROBATION

L 5/23/1991 3,947,888

6/30/2007 173,739

BUILDING TOTALS 173,739 03,947,888 4,121,6274,121,627


T03001-SM AG COMMISSIONERS PESTICIDE BLDG

C 6/30/1979 259,405

BUILDING TOTALS 0 0259,405 259,405259,405

232



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED


T03011-SM Animal Services Shelter

C 6/30/2005 916,000

C 6/30/2005 2,610,057

6/30/2005 944,000

6/30/2006 150,379

BUILDING TOTALS 1,094,379 3,554,0573,526,057 1,066,3794,620,435


T03201-SM SHERIFFS SUB-STATION

C 5/10/1971 268,259

6/15/1987 413,604

BUILDING TOTALS 413,604 0268,259 681,863681,863


T03402-SM CORP YARD VEHICLE OPS BLDG

C 7/1/1978 153,569

7/1/1978 78,659

BUILDING TOTALS 78,659 153,569153,569 78,659232,229


T03419 - SM Flood Control Garage

P 6/30/2009 151,776

BUILDING TOTALS 0 151,776151,776 0151,776


T04006-SM COURT COMPLEX Bldg A-B

C 7/1/1974 147,590

6/30/1996 176,715

6/30/2004 513,147

BUILDING TOTALS 689,862 0147,590 837,452837,452

Structure Code X01001

X01001-NEW CUYAMA MODULAR LIBRARY

C 1/19/1951 129,815

BUILDING TOTALS 0 0129,815 129,815129,815

Structure Code X01010

X01010 - New Cuyama Aquatics Complex

C 6/30/2010 2,396,097

BUILDING TOTALS 0 02,396,097 2,396,0972,396,097

Total Use StructuresSingle 79,350,980 22,507,939 101,858,918 28,365,881 73,493,037

233



FISCAL YEAR 2011-12

EXHIBIT 8




TOTAL

COSTS

AMOUNT

EXCLUDED

AMOUNT

ALLOCATED

Total Single & Multi use 140,078,228 106,839,401 246,917,629 72,600,698 174,316,930

ACQUISTION MEANS CODES: C CONSTRUCTED D DONATED P PURCHASED L-P LEASE-PURCHASE

234




PENSION TRUST FUND

&

RISK MANAGEMENT

235

8

236

8

238


Exhibit 10 Cost Allocation Plan Supplement

Schedule of Actuary Reports

Self-Insurance Fund Report Date

Self-Funded Dental Plan August 13, 2012

Self-Insured Unemployment Insurance Fund November 22, 2010

Self-Insured Workers’ Compensation Fund July 16, 2012

Self-Insured Liability Fund July 16, 2012

Self-Insured Medical Malpractice Fund July 16, 2012

239

8

240

Santa

An Actuarial Review of the

Unemployment Insurance Program

CONSULTANTS

California

o

243

November 22, 2010

Mr. Andreas Pyper Employee Benefits Manager County of Santa Barbara 1226 Anacapa Street Santa Barbara, CA 93101

Dear Mr. Pyper:

We are pleased to present Bay Actuarial's 2010 actuarial review of Santa Barbara County's unemployment insurance program. We appreciate the opportunity to serve the County.

If you have any questions, please call me at (925) 377-5269.

Respectfully,

BAY ACTUARIAL CONSULTANTS

Jack Joyce, Principal

, MAAA

244

Actuarial Review of the


Table of Contents

Introduction 2

Background & Purpose 3

Conditions & Limitations 3

Organization of the Report 4

Management Summary 5

Introduction 6

Scenarios 1 & 2 7

2011-12 Contributions (Scenario 1) 8

Change in Rates 2010-11 vs 2011-12 10

Projected Fund Balance 10

Technical Calculations & Assumptions 10

Scenario 2 11

Contribution Exhibits - Scenario 1 12

Fund Balance Exhibits 21

Future Benefits Exhibits Scenario 1

Complete Data

Scenario 2

Contribution Exhibits - Scenario 2

Future Benefits Exhibits - Scenario 2

25

31

34

35

39

245

Santa

Actuarial Review of


Introduction

Bay Actuarial Consultants Page 2 246

Actuarial Review of the


Introduction

Background & Purpose

The County of Santa Barbara has asked Bay Actuarial Consultants to provide an

actuarial analysis of its unemployment insurance program. The specific topics

covered in this report are:

1) Projected 2011-12 Contribution Rates. Departmental contribution

rates expected to fund the 2011-12 benefit payments and reduce 1/3 of

the funding deficit incurred over the last five years.

Unpaid Benefits. We have estimated the unpaid benefits incurred as of

June 30, 2010 and June 30,2011.

Conditions & Limitations

We have prepared this report for the County's internal use. We relied upon data

provided by the County. Inaccurate or incomplete information could cause the

resulting actuarial estimates to be unreasonable.

All actuarial projections are uncertain, but in working with other types of insurance,

such as workers' compensation and general and auto liability, we have the benefit

of the past statistical record, which can be expected to have a significant bearing on

future costs. In the case of the County's unemployment insurance fund, the past

record has very, very low statistical value. Current economic conditions are far

different than those that prevailed in the past, and this limits the value of the past

data in forecasting the future. Uncertainty is also increased because the County's

unemployment insurance costs will be determined to a very large extent by the

actions that the County takes regarding layoffs. In other types of actuarial work the

Bay Actuarial ConSUltants Page 3 247

number and the amounts of future claims are determined by chance and not by

conscious decisions that the County makes. Therefore we are not predicting the

extent of the layoffs that will occur in 2011-12. We discussed the outlook with the

County and decided upon two possible scenarios. The recommendations are

based upon Scenario 1, in which layoffs are less severe than those assumed under

Scenario 2. I-bwever both scenarios are speculative and what actually occurs in

2011-12 may well turn out to be far different from either scenario. The future actions

of the County and its employees will determine what actually occurs and no one, not

even an actuary, can predict this accurately.

Therefore the projections in this report, while reasonable, are very, very uncertain.

There is no guarantee, express or implied, that benefits costs will develop as

projected.

Organization of the Report

We have divided the remainder of this report into six sections: the Management

Summary, the 2011-12 Contribution Rates (Scenario 1), the Fund Balance, the

Future Benefits Exhibits (Scenario 1), the Complete Data Exhibits, and the

Scenario 2 Exhibits.

The Management Summary gives an overview of the results of our analysis. The

Exhibits document the actual calculations used in developing our results.


Santa Barbara

An Actuarial Review of the


Management


Introduction

An Actuarial Review of the Unemployment Insurance Program

Management Summary

The County of Santa Barbara self-insures the unemployment benefits that ex

employees receive through a reimbursement program administered by the

California Employment Development Department ("EDD"). The EDD invoices the

County for the full amount of the benefits paid to terminated employees during each

three-month calendar quarter. The invoices are delivered one to two months after

the end of each quarter.

During norma! economic times terminated employees are eligible for 26 weeks of

benefits, and the maximum benefit, which most County employees would qualify for,

is $450 per week. Because of the ongoing severe recession, the normal maximum

of 26 weeks of benefits has been extended to a maximum of 99 weeks. The federal

government~ pays for 53 weeks of "Emergency Unemployment Compensation", so

the County now pays benefits for a maximum of 46 weeks. In normal times the

maximum cost of a claim to the County is 26 x $450 = $11,700. The current

maximum cost to the County of a single claim is 46 x 450 = $20,700. Therefore the

maximum cost of a claim has almost doubled.

If a terminated employee finds a new job, he stops receiving benefits, the County

stops paying, and the claim is closed. In a good economy the unemployed find new

jobs more quickly, reducing the County's costs. The situation today is the opposite.

Jobs are hard to find so the unemployed stay unemployed longer than during good

times. This increases the County's costs.

When benefits are extended the unemployed have less incentive to find and accept

new jobs. Jobs that are unacceptable while benefit checks are available often

become much more acceptable once the benefits end.

It appears that the County will not undergo any significant layoffs until the end of

2010-11. The 2010-11 budget included $14.4 million of "one-time sources" that are

not expected to be available in 2011-12. Therefore there is a very significant

possibility of large-scale layoffs starting in 2011-12. The extent of the potential


layoffs will be determined by the outcome of negotiations between the County and

its employee unions over the next six or seven months. Therefore at this time it is

impossible to forecast accurately the layoffs, if any, that will occur in 2010-11.

Nevertheless some sort of forecast was necessary. We ran two different scenarios

through our model. The main results of this report are based on Scenario 1.

Scenario 2 is more pessimistic and should be viewed as a "what if' exercise. It

does not constitute our actual projection at this time.

Scenario 1

New claims have been running at approximately 38 per quarter. In Scenario 1 we

assume a spike to 130 claims in the third quarter of 2011, then a return to an

average of 38 claims per quarter for three quarters, and then another spike to 110

claims in the third quarter of 2012.

Under Scenario 1 the total inventory of active claims is expected to increase from

about 72 during the 3rd quarter of 201 0, to 190 during the 3 rd quarter of 2011 , and to

221 during the 3rd quarter of 2012.

Scenario 2

Scenario 2 is more catastrophic. We assume a spike to 410 claims in the third

quarter of 2011, then a return to an average of 38 claims per quarter for three

quarters, and then another spike to 110 claims in the third quarter of 2012.

Under Scenario 2 the total inventory of active claims is expected to increase from

about 72 during the 3rd quarter of 2010, to 470 during the 3rd quarter of 2011, and

then to fall to 315 during the 3rd quarter of 2012.

The EDD also runs the state's general unemployment insurance fund. It collects

unemployment insurance taxes from California employers and pays benefits to the

unemployed. In order to put the County's situation into context, it might be useful to

examine the financial position of the state's unemployment insurance fund. Here is a

quote from the EDD's latest bulletin (October 2010):

"The UI Fund balance had a deficit of $6.2 billion at the end of 2009, a

projected deficit of $10.3 billion at the end of 201 0, a projected deficit

of $13.4 billion at the end of 2011, and a projected deficit of $16.0

billion at the end of 2012 if no changes are made to the financing

structure."


11=12 u 1

The following table shows the indicated 2011-12 contributions by department for

scenarios 1 and 2, alongside the 2010-11 contributions. These contributions

provide for two items: the projected 2011-12 benefits plus an experience

adjustment. The experience adjustment is equal to one-third of the deficit that the

departments have incurred over the last five years. The total five-year deficit,

calculated as benefits paid less total departmental contributions, is $1,081,826.

Scenario 1 Scenario 2 2010-11 2011-12 2011-12

Department # Department Contribution Contribution Contribution 011 Board of Supervisors $10,626 $12,735 $25,391 012 County Administrator 14,052 22,237 44,33E 013 County Counsel 6,784 34,892 69,56E 021 District Attorney 63,932 85,831 179,48:2 022 Probation 124,340 172,689 344,30E 023 Public Defender 32,728 40,210 89,17C 031 Fire 161,437 194,119 387,031 032 Sheriff 263,530 329,233 730,11E 041 Public Health 187,496 281,198 567,48E 043 Mental Health 142,219 174,224 347,36E 044 Social Services 209,375 266,796 541 ,27~ 045 Child Support 26,385 39,912 79,57E 051 Ag Commission 9,999 15,504 30,91 :2 052 Parks 42,719 36,827 73,42E

Planning & 053 Development 55,284 66,532 132,651 054 Public Works 126,579 162,597 324, 18~

Housing & Comm 055 Design 5,840 9,785 19,51 C 061 Aud itor -Controller 23,680 30,233 67,04E

Clerk-Recorder-062 Assessor 52,059 62,981 125,57C 063 General Services 71,938 79,937 163,30E 064 Human Resources 11,000 14,561 32,291

Treasurer-Tax 065 Collector 22,289 26,341 52,51t

Information 066 Technology 0 0 0 810 Retirement 0 12,869 27,265

General County 990 Proqrams 5,574 7,749 16,343

Total $1,669,865 $2,179,993 $4,470,118


The actual calculations are shown on pages 12 and 35. The following Table shows

the recommended contribution rates for 2011-12 corresponding to Scenario 1.

Estimated Estimated Unemployment 2011=12

Department # Department Contribution Rate Contribution 011 Board of Supervisors 0.00816 $12,73E 012 County Administrator 0.00816 22,237 013 County Counsel 0.00816 34,89L 021 District Attorney 0.00743 85,831 022 Probation 0.00816 172,68t 023 Public Defender 0.00666 40,21 C 031 Fire 0.00816 194,1 H 032 Sheriff 0.00666 329,233 041 Public Health 0.00796 281,198 043 Mental Health 0.00816 174,224 044 Social Services 0.00788 266,796 045 Child Support 0.00816 39,912 051 Ag Commission 0.00816 15,504 052 Parks 0.00816 36,827

Planning & 053 Development 0.00816 66,532 054 Public Works 0.00816 162,597

Housing & Comm 055 Design 0.00816 9,785 061 Auditor-Controller 0.00666 30,232

Clerk-Recorder-062 Assessor 0.00816 62,981 063 General Services 0.00778 79,937 064 Human Resources 0.00666 14,561

Treasurer-Tax 065 Collector 0.00816 26,341

Information 066 Technology 0.00716 (

810 Retirement 0.00725 12,86£ General County

990 Proqrams 0.00731 7,74~

Total/Avg 0.00772 $2,179,992


July 16, 2012 Mr. Ray Aromatorio Risk Manager County of Santa Barbara 105 East Anapamu Street, Suite 102 Santa Barbara, CA 93101 Re: Actuarial Review of the Self-Insured Workers’ Compensation Program

Dear Mr. Aromatorio:

As you requested, we have completed our review of Santa Barbara County's self-insured workers’ compensation program. We are aware that the County joined CSAC-EIA’s PWC program effective July 1, 2010. Regarding the claims which have occurred prior to this date, we estimate the program’s liability for outstanding claims to be $27,410,000 and $22,499,000 as of June 30, 2012 and June 30, 2013, respectively, including ALAE and discounted for anticipated investment income. The above estimates do not include an estimate for ULAE. It is our understanding that a one-time fee to Corvel for the administration of the tail claims was paid in 2011-12. Given estimated program assets of $19,660,000 as of June 30, 2012, the program was funded below the expected confidence level (see Graph 1a on Page 8.)

The $27,410,000 estimate is the minimum liability to be booked by the County at June 30, 2012 for its workers’ compensation program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income. Additionally, we have provided funding estimates for the 2012-13 and 2013-14 fiscal years assuming a $500,000 self-insured retention. If the County had not elected to participate in CSAC’s PWC program, it is estimated that additional 2013-14 funding of approximately $506,000 would be needed to meet the marginally acceptable (70% confidence level) loss and LAE projection for its self-insurance program.

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2

Assuming a 1% annual investment income rate, our conclusions regarding the County’s liability for unpaid loss and allocated loss adjustment expenses (ALAE) at June 30, 2012 are summarized in the table below.

Santa Barbara County Self-Insured Workers’ Compensation Program Estimated Liability for Unpaid Loss and ALAE

at June 30, 2012 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL

Loss and ALAE $28,559,000

Investment Income Offset (1,149,000)

Discounted Loss and ALAE $27,410,000 $29,603,000 $30,453,000 $31,467,000 $32,673,000 $34,290,000

Available Funding 19,660,000

Surplus or (Deficit)($7,750,000) ($9,943,000) ($10,793,000) ($11,807,000) ($13,013,000) ($14,630,000) Our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2013 are summarized in the table below.

Santa Barbara County Self-Insured Workers’ Compensation Program Estimated Liability for Unpaid Loss and ALAE

at June 30, 2013 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL


Investment Income Offset (895,000)

Discounted Loss and ALAE $22,499,000 $24,299,000 $24,996,000 $25,829,000 $26,819,000 $28,146,000


Surplus or (Deficit)($6,512,000) ($8,312,000) ($9,009,000) ($9,842,000) ($10,832,000) ($12,159,000)

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3

Although we understand the County is currently fully insured due to its participation in CSAC’s PWC program, we provide in the table below our funding estimates for the 2013-14 fiscal year assuming a self-insured retention of $500,000.

Santa Barbara County Self-Insured Workers’ Compensation Program Loss and LAE Funding Guidelines for 2013-14

Self-Insured Retention (SIR) of $500,000 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 979,000


Discounted Loss and LAE $10,257,000 $11,272,000 $11,683,000 $12,155,000 $12,729,000 $13,488,000

The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2013. They are for losses and loss adjustment expenses only, and do not include a provision for loss control, overhead, excess insurance premiums, and other expenses associated with the program. The figure for the 70% confidence level listed above when combined with County projections for excess insurance is estimated to be approximately $506,000 greater than the projected costs under the PWC program.

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4

Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative The loss projections in this report reflect the estimated impact of benefit legislation contained in AB749, AB227, SB228, SB899, and recent WCAB court decisions based upon information provided by the WCIRB.

The ultimate impact on loss costs of legislated benefit adjustments are generally difficult to forecast in advance because the changes typically take place over a period of several years following enactment. Furthermore, actuarially derived benefit level evaluations often underestimate actual future cost levels. The shortfalls result from a variety of circumstances, including: increases in utilization levels, unanticipated changes in administrative procedures, and cost shifting among benefit categories. Thus, actual cost increases could differ, perhaps substantially, from the WCIRB’s estimates.

The report that follows outlines the scope of our study, its background, and our conclusions, recommendations, and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation.

We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to call Derek Burkhalter at (916) 244-1167 or John Alltop at (916) 244-1160 with any questions you may have concerning this report.

Sincerely,

Bickmore Derek Burkhalter, ACAS, MAAA Manager, Property and Casualty Actuarial Services, Bickmore Associate, Casualty Actuarial Society Member, American Academy of Actuaries John Alltop, FCAS, MAAA President, Consulting, Bickmore Fellow, Casualty Actuarial Society Member, American Academy of Actuaries

257

July 16, 2012 Mr. Ray Aromatorio Risk Manager County of Santa Barbara 105 East Anapamu Street, Suite 102 Santa Barbara, CA 93101 Re: Actuarial Review of the Self-Insured Liability Program


As you requested, we have completed our review of Santa Barbara County's self-insured liability program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimate cost of claims and expenses for claims incurred during the 2012-13 and 2013-14 program years to be $2,620,000 and $2,675,000, respectively. These amounts include allocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and a discount for anticipated investment income. ALAE is the direct cost associated with the defense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is the cost to administer all claims to final settlement, which may be years into the future (e.g. claims adjusters’ salaries, taxes). The discount for investment income is calculated based on the likely payout pattern of the County’s claims, assuming a 1% return on investments per year. For budgeting purposes, the expected costs of 2012-13 and 2013-14 claims translate to rates of $0.86 and $0.88 per $100 payroll, respectively.

In addition, we estimate the program’s liability for outstanding claims to be $6,820,000 and $6,306,000 as of June 30, 2012 and June 30, 2013, respectively, again including ALAE and ULAE, and discounted for anticipated investment income. Given estimated program assets of $8,363,000 as of June 30, 2012, the program is currentlywill be funded between the 80% and 85% confidence levels.

The $6,820,000 estimate is the minimum liability to be booked by the County at June 30, 2012 for its liability program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income.

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Our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2012 are summarized in the table below.

Santa Barbara County Self-Insured Liability Program

Estimated Liability for Unpaid Loss and LAE at June 30, 2012

Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 359,000




Surplus or (Deficit) $1,543,000 $772,000 $431,000 $36,000 ($462,000) ($1,117,000) Our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2013 are summarized in the table below.





ULAE 344,000




Surplus or (Deficit) $2,127,000 $1,414,000 $1,099,000 $733,000 $273,000 ($332,000) GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements.

Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring

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3

funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative.

Furthermore, the CSAC Excess Insurance Authority standard states that based upon the actuarial recommendations, the member should maintain reserves and make funding contributions equal to or exceeding the present value of expected losses and a reasonable margin for contingencies.

The table below shows our funding recommendations for Santa Barbara County for the 2012-13 fiscal year.


Funding Guidelines for 2012-13 Self-Insured Retention (SIR) of $500,000



ULAE 298,000



Non-claims Related Expenses 3,135,000 3,135,000 3,135,000 3,135,000 3,135,000 3,135,000

Indicated Funding $5,755,000 $6,214,000 $6,434,000 $6,693,000 $7,020,000 $7,455,000

Rate per $100 of 2012-13 Payroll $1.90 $2.05 $2.12 $2.20 $2.31 $2.46

The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2012.

The table below shows our funding recommendations for Santa Barbara County for the 2012-13 fiscal year at the $250,000, $500,000, $750,000 and $1,000,000 SIR options.

Discounted FY 2012-13 Liability Loss and LAE Funding Guidelines

Marginally Recommended Range Acceptable Low High Conservative

SIR Expected 70% CL 75% CL 80% CL 85% CL 90% CL

$250,000 $2,124,000 $2,496,000 $2,674,000 $2,884,000 $3,150,000 $3,502,000

$500,000 $2,620,000 $3,079,000 $3,299,000 $3,558,000 $3,885,000 $4,320,000

$750,000 $2,867,000 $3,369,000 $3,610,000 $3,893,000 $4,252,000 $4,728,000

$1,000,000 $3,015,000 $3,543,000 $3,796,000 $4,094,000 $4,471,000 $4,972,000

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ULAE 305,000



Non-claims Related Expenses 3,511,000 3,511,000 3,511,000 3,511,000 3,511,000 3,511,000

(Surplus)/Deficit at 6/30/13 (2,127,000) (1,414,000) (1,099,000) (733,000) (273,000) 332,000

Indicated Funding $4,059,000 $5,240,000 $5,780,000 $6,411,000 $7,205,000 $8,254,000


The funding recommendations shown in the table above includes recognition of the existing funding margin at June 30, 2013.

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Sincerely,

Bickmore Derek Burkhalter, ACAS, MAAA Manager, Property and Casualty Insurance Services, Bickmore Associate, Casualty Actuarial Society Member, American Academy of Actuaries John Alltop, FCAS, MAAA President, Consulting, Bickmore Fellow, Casualty Actuarial Society Member, American Academy of Actuaries

262

July 16, 2012 Mr. Ray Aromatorio Risk Manager County of Santa Barbara 105 East Anapamu Street, Suite 102 Santa Barbara, CA 93101 Re: Actuarial Review of the Self-Insured Medical Malpractice Program


As you requested, we have completed our review of Santa Barbara County's self-insured medical malpractice program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimate cost of claims and expenses for claims incurred during the 2012-13 and 2013-14 program years to be $255,000 and $261,000, respectively. These amounts include allocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and a discount for anticipated investment income. ALAE is the direct cost associated with the defense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is the cost to administer all claims to final settlement, which may be years into the future (e.g. claims adjusters’ salaries, taxes). The discount for investment income is calculated based on the likely payout pattern of the County’s claims, assuming a 1% return on investments per year. For budgeting purposes, the expected costs of 2012-13 and 2013-14 claims translate to rates of $0.40 and $0.43 per $100 payroll, respectively.

In addition, we estimate the program’s liability for outstanding claims to be $745,000 and $546,000 as of June 30, 2012 and June 30, 2013, respectively, again including ALAE and ULAE, and discounted for anticipated investment income. Given estimated program assets of $1,382,000 as of June 30, 2012, the program is currently funded between the 85% and 90% confidence levels.

The $745,000 estimate is the minimum liability to be booked by the County at June 30, 2012 for its medical malpractice program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income.

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Our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2012 are summarized in the table below.

Santa Barbara County Self-Insured Medical Malpractice Program



Loss and ALAE $692,000

ULAE 61,000


Discounted Loss and LAE $745,000 $900,000 $995,000 $1,105,000 $1,242,000 $1,426,000


Surplus or (Deficit) $637,000 $482,000 $387,000 $277,000 $140,000 ($44,000) Our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2013 are summarized in the table below.





ULAE 52,000


Discounted Loss and LAE $546,000 $660,000 $729,000 $810,000 $910,000 $1,045,000

Available Funding 817,000

Surplus or (Deficit) $271,000 $157,000 $88,000 $7,000 ($93,000) ($228,000) GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements.

Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring

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funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative.

Furthermore, the CSAC Excess Insurance Authority standard states that based upon the actuarial recommendations, the member should maintain reserves and make funding contributions equal to or exceeding the present value of expected losses and a reasonable margin for contingencies.






ULAE 25,000


Discounted Loss and LAE $255,000 $294,000 $347,000 $413,000 $498,000 $610,000

Non-claims Related Expenses 329,000 329,000 329,000 329,000 329,000 329,000

Indicated Funding $584,000 $623,000 $676,000 $742,000 $827,000 $939,000



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ULAE 27,000


Discounted Loss and LAE $261,000 $301,000 $355,000 $423,000 $510,000 $624,000

Non-claims Related Expenses 329,000 329,000 329,000 329,000 329,000 329,000

Indicated Funding $590,000 $630,000 $684,000 $752,000 $839,000 $953,000



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Sincerely,

Bickmore Derek Burkhalter, ACAS, MAAA Manager, Property and Casualty Insurance Services, Bickmore Associate, Casualty Actuarial Society Member, American Academy of Actuaries John Alltop, FCAS, MAAA President, Consulting, Bickmore Fellow, Casualty Actuarial Society Member, American Academy of Actuaries

267

THE END

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