SACRAMENTO PUBLIC LIBRARY AUTHORITY COST ALLOCATION PLAN APRIL 16, 2018

Transcription

1 SACRAMENTO PUBLIC LIBRARY AUTHORITY COST ALLOCATION PLAN APRIL 16, 2018 Corporate Office: Office Locations: Via Industrial Anaheim, CA New York, NY Suite 200 Oakland, CA Orlando, FL Temecula, CA Sacramento, CA Tel: (951) Tel: (800) Fax: (951)

2 Table of Contents Table of Contents... i List of Tables... ii Executive Summary... 1 Introduction... 1 Cost Allocation Plan... 1 Methodology... 2 Central Service Departments... 2 Distribution Bases... 3 Allocable Cost and First Step Allocation... 4 Allocable Cost... 4 First Step... 5 Section 1: Administrative Services... 5 Section 2: Finance... 8 Section 3: Shared Public Services Section 4: Human Resources Section 5: Director Section 6: General Services Section 7: Information Technology Section 8: Communications and Graphics Section 9: Book Fund Section 10: Collection Management Services Section 11: Community Services Section 12: TELIS Section 13: Sacramento Room Section 14: Literacy Program Section 15: Passport Services Section 16: Youth Services Section 17: Bookmobiles Section 18: County of Sacramento Public Services Section 19: City of Sacramento Special Tax Services (Measure X) Section 20: City of Sacramento Public Services Section 21: City of Sacramento Special Tax Services (Measure B) Second Step and Close Out... 51

3 List of Tables Table E1: Allocable Cost Summary Table 1: Administrative Services Cost Allocation Table 1: Administrative Services Cost Allocation (Continued) Table 2: Finance Cost Allocation Table 2: Finance Cost Allocation (Continued) Table 3: Shared Public Services Cost Allocation Table 4: Human Resources Cost Allocation Table 5: Director Cost Allocation Table 6: General Services Cost Allocation Table 6: General Services Cost Allocation (Continued) Table 7: Information Technology Cost Allocation Table 7: Information Technology Cost Allocation (Continued) Table 8: Communications and Graphics Cost Allocation Table 9: Book Fund Cost Allocation Table 10: Collection Management Services Cost Allocation Table 11: Community Services Cost Allocation Table 12: TELIS Cost Allocation Table 13: Sacramento Room Cost Allocation Table 14: Literacy Program Cost Allocation Table 15: Passport Services Cost Allocation Table 16: Youth Services Cost Allocation Table 17: Bookmobiles Cost Allocation Table 18: County of Sacramento Public Services Cost Allocation Table 19: City of Sacramento Special Tax Services Cost Alloc (X) Table 20: City of Sacramento Public Services Cost Allocation Table 21: City of Sacramento Special Tax Services Cost Alloc (B) Table E2: Step-Two Indirect Cost Allocation Table E2: Step-Two Indirect Cost Allocation (Continued) Table E2: Step-Two Indirect Cost Allocation (Continued) Table E2: Step-Two Indirect Cost Allocation (Continued) Table E3: Final Step Close-Out Allocation Table E3: Final Step Close-Out Allocation (Continued) Table E3: Final Step Close-Out Allocation (Continued) Table E3: Final Step Close-Out Allocation (Continued) Table E4: Allocated Costs to Recipient Departments

4 Executive Summary Introduction In the early 1970s, the cost allocation plan concept was introduced to many government agencies. A typical cost allocation plan identifies costs related to rendering services and allocates those costs to programs that received the services in a fair and equitable manner. Before indirect costs and central support service charges may be claimed for reimbursement by an operating department, there must be some formal means of accumulating and identifying these types of costs to all benefiting departments. Regardless of whether or not an agency has a formal comprehensive cost accounting system, the best method of accumulating and identifying indirect costs and any distribution of costs is a cost allocation plan. In general, governmental agencies have administrative and general management central service departments, such as Finance and Human Resources, that provide services to operating departments, such as Public Safety and Public Works for cities, or branches in a library system, which render services directly to the community. Through the cost allocation plan process, an agency may allocate a portion of the costs of central service departments to the operating departments to 1) account for all costs, direct and indirect, for each operation, and 2) accurately calculate the fully burdened cost of providing services to the public. The purpose of this study is to identify the allocable costs of the Sacramento Public Library Authority s central service departments and distribute those costs to the library branches in a fair and equitable manner. Cost Allocation Plan This Cost Allocation Plan ( CAP ) summarizes a comprehensive analysis completed for the Sacramento Public Library Authority (the Authority ) to determine the appropriate allocation of costs from Authority central service departments to the library branches that provide services directly to the community. The primary objective is to allocate costs from departments that provide services internally to departments that conduct the day-to-day operations necessary to serve the community. These internal service costs are those: (a) incurred for a common or joint purpose benefiting more than one cost objective, and (b) not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. The term "indirect costs," as used herein, applies to costs of this type originating in the central service departments. Typical central service departments include the Director and Finance, whereas, the operating departments are the library branches themselves. To ensure central service department costs are appropriately allocated to the operating departments, we analyzed and identified expenditures to determine which costs are allowable versus unallowable in accordance with standard and accepted cost allocation principles. Additionally, any internal service funds within the Authority s expenditures are excluded to ensure that there is no duplication of allocations that exist prior to this analysis.

5 Methodology A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when governmental units or components are predominantly federally funded. The methodology used for this CAP is the double-step-down method, which is a widely accepted method for allocating costs from central services to operating departments. The double-step-down method utilizes two steps to allocate indirect costs. In the first step, the allocable costs of central service departments are identified and distributed to all departments including the central service departments. The second and final steps allocate indirect costs incurred by central service departments to only the operating departments or branches. Central Service Departments There are twenty-one departments identified in the Cost Allocation Plan that comprise the Authority s central service departments: Administrative Services Finance Shared Public Services Human Resources Director General Services Information Technology Communications Book Fund Bookmobiles Collection Management Services TELIS Sacramento Room Literacy Program Passport Services Youth Services Community Svcs. County of Sacramento Public Svcs. Sacramento Special Tax Svcs. City of Sacramento Public Svcs. Special Tax Public Svcs. (Measure B)

6 Distribution Bases Distribution bases are the factors that may be used to distribute the allocable costs to all departments. Below are the factors that were analyzed in this study. 1. FY Expenditures Total departmental allocable expenditures for Fiscal Year FY Total Salary & Benefits Total personnel expenditures for Fiscal Year IT SURF Requests FY The total number of Information Technology-related SURF requests during the Fiscal Year COM SURF Requests FY The total number of Communication-related SURF requests during the Fiscal Year Computer Distribution FY s The total number of computers averaged over Fiscal Year Number of FTE Employees The number of full-time equivalent personnel for the Fiscal Year Number of Employee hours with On-Call The number of hours worked, including on-call, for the Fiscal Year Service Area Population The population of the communities surrounding each Library branch, based from the 2010 census. 9. Adults with less than 9 th grade education The population of adults with less than a 9 th grade education estimated using the Service Area Population distribution basis in conjunction with the 2010 census percentages for the applicable adult population. 10. Equal Distribution to Branches An equal share is given to each library branch and central service. 11. Volunteers The total number of volunteers for Fiscal Year Youth Programs per Branch FY The total number of Youth Programs for Fiscal Year Bookmobiles Closest Branch Stops FY The list of all Bookmobile stops in relation to the closest Library branch for Fiscal Year Branch Visitors FY The total number of branch visitors for Fiscal Year Circulation Volume FY The total amount of physical circulation volume for Fiscal Year Security Incidents FY The total number of security incidents for FY Non-Payroll Transactions FY The total number of non-payroll transactions processed by Finance for Fiscal Year Cash Receipt Transactions FY The total number of cash receipt transactions processed by Finance for Fiscal Year Square Footage The total square footage that the Authority maintains for each building maintenance, custodial and landscaping functions.

7 Allocable Cost and First Step Allocation Allocable Cost Table E1 identifies the allocable cost of each central service department, with the total allocable cost of $19,418,575. The total cost of the central service departments shown is $39,181,726, however, $19,763,151 of indirect costs were deemed unallowable by the OMB Super Circular and therefore have been excluded. The $18,376,755 was distributed to the operating departments, including the central services departments themselves, by distribution factor(s) that best represent the functions of each central service department and the demand placed on that central service by all County and City Library branches. Table E1: Allocable Cost Summary Allocable Cost Summary Unallowable Cost Allocable Cost Total Cost Summary $ 19,763,151 $ 19,418,575 $ 39,181,726 Donor Administrative Services 651, ,033 Bookmobiles , ,395 Collection Management Svcs. (CVD/TEC) 2,188,784 2,188,784 Communications 21, , ,753 Community Services , ,499 Director 361, ,295 1,064,458 Finance 64, , ,230 General Services 17,075 2,999,675 3,016,750 Human Resources 18, , ,723 Information Technology 754,578 2,361,815 3,116,393 Literacy 74,870 74,870 Passport Services 68,273 68,273 Sacramento Room 25, , ,356 Shared Public Services (General) 14, , ,556 Telis 456, ,251 Youth Services 18, , , Book Fund 6,358 5,047,713 5,054, County of Sacramento Public Svcs. (General) 10,891,523 1,192,482 12,084, City of Sacramento Public Svcs. (General) 3,270, ,270, City of Sac Parcel Tax (Measure X) 3,199, ,820 3,373, Special Tax Public Services (Measure B) 1,098,934 22,861 1,121,795

8 First Step The first step of the double-step-down method is to distribute the allocable cost of a central service department to other central service departments and operating departments. Part of the analysis was to identify the major functions of each central service, and the amount of time personnel within each central service spend on each of those functions. Based on the personnel split between the functions, a corresponding percentage of the central service was allocated using a distribution basis that best represented each function. Each succeeding section includes: 1. A description of the central service department 2. A description of the allocation methods that were used to distribute the departmental allocable costs 3. A detailed distribution of the departmental allocable costs to all departments Section 1: Administrative Services The Administrative Services Department provides services in the areas of procurement processing, Director and Board support, management of the Finance Department, and administration of property and general liability insurance. Additionally, staff in this department compile monthly numbers required for State reporting and library and budget planning. Allocation Method Based on the assessment of the duties of Administrative Services, it is reasonable to distribute the allocable cost by using the methods described below. 1. Thirty-seven and a half percent (37.5%) of the allocable cost is distributed to other departments based on total allocable expenditures of each central service and branch. 2. Thirty-seven and a half percent (37.5%) of the allocable cost is distributed to other departments based on the number of employee hours, including on-call hours for each central service and branch. 3. Six percent (6%) of the allocable cost is distributed to other departments based on the square footage of each central service and branch. 4. Nineteen percent (19%) of the allocable cost is distributed to other departments based on the number of FTE s in each central service and branch. Administrative Services Cost Allocation Table 1 shows a detailed distribution of the allocable cost to central service departments and operating departments/divisions.

9 Table 1: Administrative Services Cost Allocation Bureau / Division Total Allocable Cost ($) $243,302 Employee Hours w/out On Call FY 2016/17 $243,302 Branch Square Footage Include Pocket Branch $39,054 Total FTE's $125,375 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 651,033 Summary 36,593, % 243, , % 243, , % 39, % 125,375 $ 651,033 Donor 101 Administrative Services 651, % 4,329 2, % % % 883 6,145 Bookmobiles 134, % 896 2, % % % 441 2,237 Collection Management Svcs. (CVD/TEC) 2,188, % 14,553 39, % 16,532 4, % % 9,271 40,709 Communications 640, % 4,256 11, % 4, % % 2,649 11,690 Community Services 481, % 3,201 10, % 4, % % 2,207 9,838 Director 703, % 4,676 12, % 5,165 3, % % 1,766 11,932 Finance 732, % 4,874 12, % 5, % % 2,649 12,917 General Services 2,999, % 19,944 54, % 22,623 12, % 1, % 11,919 55,611 Human Resources 491, % 3,266 8, % 3, % % 1,766 8,623 Information Technology 2,361, % 15,703 15, % 6,302 3, % % 3,532 25,875 Literacy 74, % % % % 1,324 1,822 Passport Services 68, % 454 1, % % % - 1,168 Sacramento Room 124, % 827 3, % 1, % % 883 3,071 Shared Public Services (General) 300, % 1,995 4, % 1,863 2, % % 2,207 6,262 Telis 456, % 3,034 12, % 5, % % 3,090 11,163 Youth Services 572, % 3,804 11, % 4, % % 1,545 10, % - 0.0% - 0.0% - 0.0% - - Book Fund 5,047, % 33, % % % - 33, % - 0.0% - 0.0% - 0.0% County of Sacramento Public Svcs. (General) 1,192, % 7, % % % - 8, % - 0.0% - 0.0% - 0.0% City of Sacramento Public Svcs. (General) % 4-0.0% % % % - 0.0% - 0.0% - 0.0% City of Sac Parcel Tax (Measure X) 173, % 1, % % % - 1, % - 0.0% - 0.0% - 0.0% Special Tax Public Services (Measure B) 22, % % % % Recipient 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% Arcade Library 759, % 5,052 17, % 7,369 12, % 1, % 3,532 17, Arden Library 837, % 5,567 18, % 7,578 11, % 1, % 3,752 17, Carmichael Library 946, % 6,295 21, % 8,922 20, % 1, % 4,635 21, Courtland Library 125, % 834 3, % 1,475 2, % % 441 2, Elk Grove Library 828, % 5,508 19, % 8,095 13, % 1, % 3,973 18, Fair Oaks Library 704, % 4,687 17, % 7,144 12, % 1, % 3,752 16, Franklin Library 630, % 4,191 15, % 6,624 19, % 1, % 3,311 15, Galt Library 337, % 2,243 8, % 3,541 4, % % 1,766 7, Isleton Library 149, % 996 3, % 1,415 1, % % 662 3, North Highlands/Antelope Library 680, % 4,527 13, % 5,752 12, % 1, % 3,311 14, Orangevale Library 217, % 1,448 4, % 1,901 4, % % 1,324 5, Rancho Cordova Library 720, % 4,792 15, % 6,334 12, % 1, % 3,311 15, Rio Linda Library 297, % 1,976 8, % 3,537 7, % % 1,545 7, Southgate Library 658, % 4,381 15, % 6,476 12, % 1, % 3,311 15, Sylvan Oaks Library 791, % 5,265 17, % 7,345 12, % 1, % 3,752 17, Walnut Grove Library 115, % 768 2, % 1,232 3, % % 883 3, Collection Management Svcs. (CVD/TEC) - 0.0% % % % Central Library 1, % 8-0.0% % % % - 0.0% - 0.0% - 0.0% Belle Cooledge Library 481, % 3,203 12, % 5,051 10, % % 2,428 11, Central Library 2,003, % 13,323 40, % 17,035 86, % 7, % 7,505 45, Colonial Heights Library 354, % 2,357 8, % 3,365 8, % % 1,766 8, Del Paso Library 279, % 1,860 6, % 2,763 4, % % 1,324 6, Galleria 300, % 1,997 5, % 2,228 12, % 1, % 1,104 6,427 6

10 Table 1: Administrative Services Cost Allocation (Continued) Bureau / Division Total Allocable Cost ($) $243,302 Employee Hours w/out On Call FY 2016/17 $243,302 Branch Square Footage Include Pocket Branch $39,054 Total FTE's $125,375 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 651,033 Summary 36,593, % 243, , % 243, , % 39, % 125,375 $ 651,033 Recipient 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% Martin Luther King Library 423, % 2,816 9, % 3,937 12, % 1, % 1,987 9, McClatchy Library 269, % 1,791 6, % 2,698 2, % % 1,324 6, McKinley Library 318, % 2,117 8, % 3,564 3, % % 1,766 7, North Sacramento Library 296, % 1,970 6, % 2,589 3, % % 1,104 5, South Natomas Library 393, % 2,614 9, % 3,806 11, % % 1,987 9, Pocket-Greenhaven Library 6, % % % % Valley Hi Library % 1-0.0% % % % - 0.0% - 0.0% - 0.0% Central Library 68, % 454 2, % 898 5, % % 441 2, Colonial Heights Library 92, % 615 3, % 1,380 3, % % 662 2, Del Paso Library 13, % % % % Martin Luther King Library 146, % 975 2, % 899 2, % % 441 2, McKinley Library 84, % 561 2, % % % 441 1, North Natomas Library 609, % 4,054 12, % 5,200 22, % 1, % 2,869 14, North Sacramento Library 24, % 165 1, % % % Pocket-Greenhaven Library 500, % 3,325 11, % 4,922 15, % 1, % 2,649 12, South Natomas Library 79, % 529 2, % 899 2, % % 441 2, Valley Hi Library 669, % 4,454 13, % 5,717 20, % 1, % 2,869 14, Belle Cooledge Library 36, % 243 2, % 866 1, % % 441 1, % - 0.0% - 0.0% - 0.0% Belle Cooledge Library 38, % % % % Central Library 709, % 4,714 8, % 3,550 22, % 1, % 1,987 12, Del Paso Library 43, % % % % North Natomas Library % % % % Valley Hi Library - 0.0% % % % Colonial Heights Library 46, % % % % Martin Luther King Library 7, % % % % McClatchy Library 5, % % % % McKinley Library % 2-0.0% % % North Sacramento Library 25, % % % % South Natomas Library 40, % % % %

11 Section 2: Finance Finance provides accounting, budgeting, financial reporting, cash management and payroll services to the Library system. Allocation Method Based on the assessment of the duties of Finance, it is reasonable to distribute the allocable cost by using the methods described below. 1. Thirty-five percent (35%) of the allocable cost is distributed to other departments based on the number of non-payroll transactions processed for each central service and branch. 2. Twenty-eight percent (28%) of the allocable cost is distributed to other departments based on total allocable expenditures of each central service and branch. 3. Nineteen percent (19%) of the allocable cost is distributed to other departments based on the number of cash receipt transactions processed for each central service and branch. 4. Eighteen percent (18%) of the allocable cost is distributed to other departments based on the salary and benefit costs for each central service and branch. Finance Cost Allocation Table 2 shows a detailed distribution of the allocable cost to central service departments and operating departments/divisions.

12 Table 2: Finance Cost Allocation Bureau / Division Non Payroll Transactions FY $256,547 Total Allocable Cost ($) $205,237 Cash Receipts Transactions FY 2015/16 $139,268 Salary & Benefits ($) $131,938 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 732,991 Summary 21, % 256,547 36,593, % 205,237 4, % 139,268 23,407, % 131,938 $ 732,991 Donor 101 Administrative Services % 3, , % 3, % 3, , % 2,184 12,694 Bookmobiles 8 0.0% , % % - 106, % 598 1,447 Collection Management Svcs. (CVD/TEC) % 1,531 2,188, % 12, % 33 1,576, % 8,886 22,726 Communications % 1, , % 3, % - 482, % 2,719 8,295 Community Services % 2, , % 2, % , % 2,330 7,700 Director % 4, , % 3, % , % 3,176 12,255 Finance % 1, , % 4, % - 636, % 3,585 9,064 General Services 1, % 17,015 2,999, % 16, % 164 1,958, % 11,038 45,041 Human Resources % 1, , % 2, % - 423, % 2,385 6,951 Information Technology % 7,783 2,361, % 13, % , % 4,365 25,559 Literacy % , % % 66 4, % 25 1,223 Passport Services 2, % 29,122 68, % 383 2, % 76,553 40, % ,285 Sacramento Room 9 0.0% , % % , % 603 1,571 Shared Public Services (General) 5, % 66, , % 1, % 1, , % 1,465 71,618 Telis % , % 2, % - 455, % 2,568 5,279 Youth Services % 2, , % 3, % - 530, % 2,987 8, % - 0.0% - 0.0% - 0.0% - - Book Fund - 0.0% - 5,047, % 28, % % - 28, % - 0.0% - 0.0% - 0.0% County of Sacramento Public Svcs. (General) % 1,426 1,192, % 6, % - 52, % 296 8, % - 0.0% - 0.0% - 0.0% City of Sacramento Public Svcs. (General) % % % % % - 0.0% - 0.0% - 0.0% City of Sac Parcel Tax (Measure X) % , % % , % 891 3, % - 0.0% - 0.0% - 0.0% Special Tax Public Services (Measure B) % , % % - 2, % Recipient 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% Arcade Library % 4, , % 4, % 1, , % 3,295 14, Arden Library % 4, , % 4, % 1, , % 4,185 14, Carmichael Library % 4, , % 5, % 2, , % 4,688 17, Courtland Library % , % % , % 664 2, Elk Grove Library % 4, , % 4, % 1, , % 4,168 15, Fair Oaks Library % 4, , % 3, % 1, , % 3,599 13, Franklin Library % 1, , % 3, % 1, , % 3,275 9, Galt Library % 1, , % 1, % 1, , % 1,838 6, Isleton Library % 1, , % % , % 837 3, North Highlands/Antelope Library % 5, , % 3, % 1, , % 2,908 13, Orangevale Library % 2, , % 1, % 1, , % 739 5, Rancho Cordova Library % 5, , % 4, % 1, , % 3,595 14, Rio Linda Library % 3, , % 1, % 1, , % 1,441 8, Southgate Library % 3, , % 3, % 1, , % 3,231 11, Sylvan Oaks Library % 4, , % 4, % 1, , % 3,912 14, Walnut Grove Library % 1, , % % , % 642 2, Collection Management Svcs. (CVD/TEC) - 0.0% % % % Central Library - 0.0% - 1, % 6-0.0% %

13 Table 2: Finance Cost Allocation (Continued) Bureau / Division Non Payroll Transactions FY $256,547 Total Allocable Cost ($) $205,237 Cash Receipts Transactions FY 2015/16 $139,268 Salary & Benefits ($) $131,938 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 732,991 Summary 21, % 256,547 36,593, % 205,237 4, % 139,268 23,407, % 131,938 $ 732,991 Recipient 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% Belle Cooledge Library % 4, , % 2, % 1, , % 2,489 11, Central Library 1, % 11,791 2,003, % 11, % 2,925 1,726, % 9,733 35, Colonial Heights Library % 4, , % 1, % 1, , % 1,759 9, Del Paso Library % 4, , % 1, % 1, , % 1,459 8, Galleria % 8, , % 1, % 10, , % 1,403 22, Martin Luther King Library % 4, , % 2, % 1, , % 2,090 11, McClatchy Library % 3, , % 1, % 1, , % 1,439 7, McKinley Library % 2, , % 1, % 1, , % 1,684 8, North Sacramento Library % 2, , % 1, % 1, , % 1,141 7, South Natomas Library % 4, , % 2, % 1, , % 2,007 9, Pocket-Greenhaven Library - 0.0% - 6, % % % Valley Hi Library - 0.0% % 1-0.0% % % - 0.0% - 0.0% - 0.0% Central Library % , % % - 68, % Colonial Heights Library - 0.0% - 92, % % - 92, % 521 1, Del Paso Library % , % % - 13, % Martin Luther King Library 3 0.0% , % % - 100, % 564 1, McKinley Library 3 0.0% 35 84, % % - 84, % North Natomas Library % 1, , % 3, % 1, , % 2,838 9, North Sacramento Library 8 0.0% 93 24, % % - 24, % Pocket-Greenhaven Library % 1, , % 2, % 1, , % 2,605 9, South Natomas Library 3 0.0% 35 79, % % - 79, % Valley Hi Library % 1, , % 3, % 1, , % 3,153 10, Belle Cooledge Library 3 0.0% 35 36, % % - 36, % % - 0.0% - 0.0% - 0.0% Belle Cooledge Library - 0.0% - 38, % % % Central Library 9 0.0% , % 3, % - 347, % 1,957 6, Del Paso Library - 0.0% - 43, % % % North Natomas Library % % 1-0.0% % Valley Hi Library % 3, % % % - 3, Colonial Heights Library - 0.0% - 46, % % % Martin Luther King Library - 0.0% - 7, % % % McClatchy Library - 0.0% - 5, % % % McKinley Library - 0.0% % 2-0.0% % North Sacramento Library 6 0.0% 70 25, % % % South Natomas Library 8 0.0% 93 40, % % %

14 Section 3: Shared Public Services The Shared Public Services staff of the Joint Powers Authority provides daily ongoing operations support to their assigned member Library branches, including coordination for program delivery, human resources needs and community outreach. Allocation Method Based on the assessment of the duties of Shared Public Services, it is reasonable to distribute the allocable cost by using the methods described below. 1. Eighty-nine percent (89%) of the allocable cost is distributed to other departments based on total allocable expenditures for each central service and branch. 2. Eleven percent (11%) of the allocable cost is distributed to other departments based on number branch visitors for each Library branch. Shared Public Services Cost Allocation Table 3 shows a detailed distribution of the allocable cost to central service departments and operating departments/divisions.

15 Table 3: Shared Public Services Cost Allocation Bureau / Division Total Allocable Cost ($) $267,101 Branch Visitors FY 2015/16 $33,012 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 300,113 Summary 36,593, % 267, , % 33,012 $ 300,113 Donor 101 Administrative Services 651, % 4, % - 4,752 Bookmobiles 134, % 984 2, % 128 1,112 Collection Management Svcs. (CVD/TEC) 2,188, % 15, % - 15,976 Communications 640, % 4, % - 4,672 Community Services 481, % 3, % - 3,514 Director 703, % 5, % - 5,133 Finance 732, % 5, % - 5,350 General Services 2,999, % 21, % - 21,895 Human Resources 491, % 3, % - 3,585 Information Technology 2,361, % 17, % - 17,239 Literacy 74, % % Passport Services 68, % % Sacramento Room 124, % % Shared Public Services (General) 300, % 2, % - 2,191 Telis 456, % 3, % - 3,330 Youth Services 572, % 4, % - 4, % - 0.0% - - Book Fund 5,047, % 36, % - 36, % - 0.0% County of Sacramento Public Svcs. (General) 1,192, % 8, % - 8, % - 0.0% City of Sacramento Public Svcs. (General) % 5-0.0% % - 0.0% City of Sac Parcel Tax (Measure X) 173, % 1, % - 1, % - 0.0% Special Tax Public Services (Measure B) 22, % % Recipient 0.0% - 0.0% % - 0.0% Arcade Library 759, % 5,546 19, % 1,112 6, Arden Library 837, % 6,112 24, % 1,379 7, Carmichael Library 946, % 6,910 33, % 1,892 8, Courtland Library 125, % % Elk Grove Library 828, % 6,047 38, % 2,188 8, Fair Oaks Library 704, % 5,145 25, % 1,412 6, Franklin Library 630, % 4,601 26, % 1,512 6, Galt Library 337, % 2,462 13, % 774 3, Isleton Library 149, % 1,093 1, % 63 1, North Highlands/Antelope Library 680, % 4,970 38, % 2,166 7, Orangevale Library 217, % 1,589 10, % 593 2, Rancho Cordova Library 720, % 5,261 32, % 1,852 7, Rio Linda Library 297, % 2,170 6, % 369 2, Southgate Library 658, % 4,809 20, % 1,165 5, Sylvan Oaks Library 791, % 5,780 33, % 1,882 7, Walnut Grove Library 115, % 843 1, % Collection Management Svcs. (CVD/TEC) - 0.0% % Central Library 1, % 8-0.0% % - 0.0% Belle Cooledge Library 481, % 3,516 19, % 1,090 4, Central Library 2,003, % 14,626 32, % 1,807 16, Colonial Heights Library 354, % 2,588 17, % 990 3, Del Paso Library 279, % 2,042 8, % 458 2, Galleria 300, % 2, % - 2, Martin Luther King Library 423, % 3,092 16, % 911 4, McClatchy Library 269, % 1,966 4, % 261 2, McKinley Library 318, % 2,324 10, % 617 2, North Sacramento Library 296, % 2,163 6, % 354 2, South Natomas Library 393, % 2,870 24, % 1,362 4, Pocket-Greenhaven Library 6, % % Valley Hi Library % 1-0.0% % - 0.0% Central Library 68, % 498 1, % Colonial Heights Library 92, % 675 6, % 371 1, Del Paso Library 13, % 97 1, % Martin Luther King Library 146, % 1,070 3, % 202 1, McKinley Library 84, % 616 2, % North Natomas Library 609, % 4,450 29, % 1,636 6, North Sacramento Library 24, % 182 1, % Pocket-Greenhaven Library 500, % 3,650 11, % 650 4, South Natomas Library 79, % 581 5, % Valley Hi Library 669, % 4,889 40, % 2,308 7, Belle Cooledge Library 36, % 266 3, % % - 0.0% Belle Cooledge Library 38, % % Central Library 709, % 5,175 8, % 478 5, Del Paso Library 43, % % North Natomas Library % 2-0.0% Valley Hi Library - 0.0% % Colonial Heights Library 46, % % Martin Luther King Library 7, % % McClatchy Library 5, % % McKinley Library % 3-0.0% North Sacramento Library 25, % % South Natomas Library 40, % % - 297

16 Section 4: Human Resources Human Resources provides centralized personnel management for the Library system, including recruitment, retention, training, labor relations, benefits acquisition and management, and personnel development. Allocation Method Based on the assessment of the duties of Human Resources, it is reasonable to distribute the allocable cost by using the methods described below. 1. Fifty-two percent (52%) of the allocable cost is distributed to other departments based on number FTE employees for each central service and branch. 2. Forty-eight percent (48%) of the allocable cost is distributed to other departments based on salaries and benefits costs for each central service and branch. Human Resources Cost Allocation Table 4 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

17 Table 4: Human Resources Cost Allocation Bureau / Division Total FTE's $255,421 Salary & Benefits ($) $235,773 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 491,194 Summary % 255,421 23,407, % 235,773 $ 491,194 Donor 101 Administrative Services 2 0.7% 1, , % 3,902 5,701 Bookmobiles 1 0.4% , % 1,068 1,967 Collection Management Svcs. (CVD/TEC) % 18,887 1,576, % 15,879 34,766 Communications 6 2.1% 5, , % 4,858 10,254 Community Services 5 1.8% 4, , % 4,163 8,660 Director 4 1.4% 3, , % 5,676 9,273 Finance 6 2.1% 5, , % 6,407 11,803 General Services % 24,283 1,958, % 19,725 44,008 Human Resources 4 1.4% 3, , % 4,262 7,859 Information Technology 8 2.8% 7, , % 7,801 14,996 Literacy 3 1.1% 2,698 4, % 45 2,743 Passport Services - 0.0% - 40, % Sacramento Room 2 0.7% 1, , % 1,078 2,877 Shared Public Services (General) 5 1.8% 4, , % 2,619 7,115 Telis 7 2.5% 6, , % 4,589 10,885 Youth Services 4 1.2% 3, , % 5,338 8, % - 0.0% - - Book Fund - 0.0% % % - 0.0% County of Sacramento Public Svcs. (General) - 0.0% - 52, % % - 0.0% City of Sacramento Public Svcs. (General) - 0.0% % % - 0.0% City of Sac Parcel Tax (Measure X) - 0.0% - 158, % 1,593 1, % - 0.0% Special Tax Public Services (Measure B) - 0.0% - 2, % Recipient 0.0% - 0.0% % - 0.0% Arcade Library 8 2.8% 7, , % 5,888 13, Arden Library 9 3.0% 7, , % 7,479 15, Carmichael Library % 9, , % 8,377 17, Courtland Library 1 0.4% , % 1,187 2, Elk Grove Library 9 3.2% 8, , % 7,449 15, Fair Oaks Library 9 3.0% 7, , % 6,431 14, Franklin Library 8 2.6% 6, , % 5,853 12, Galt Library 4 1.4% 3, , % 3,285 6, Isleton Library 2 0.5% 1, , % 1,496 2, North Highlands/Antelope Library 8 2.6% 6, , % 5,197 11, Orangevale Library 3 1.1% 2, , % 1,320 4, Rancho Cordova Library 8 2.6% 6, , % 6,424 13, Rio Linda Library 4 1.2% 3, , % 2,576 5, Southgate Library 8 2.6% 6, , % 5,775 12, Sylvan Oaks Library 9 3.0% 7, , % 6,991 14, Walnut Grove Library 2 0.7% 1, , % 1,147 2, Collection Management Svcs. (CVD/TEC) - 0.0% % Central Library - 0.0% % % - 0.0% Belle Cooledge Library 6 1.9% 4, , % 4,449 9, Central Library % 15,289 1,726, % 17,393 32, Colonial Heights Library 4 1.4% 3, , % 3,144 6, Del Paso Library 3 1.1% 2, , % 2,607 5, Galleria 3 0.9% 2, , % 2,508 4, Martin Luther King Library 5 1.6% 4, , % 3,734 7, McClatchy Library 3 1.1% 2, , % 2,571 5, McKinley Library 4 1.4% 3, , % 3,009 6, North Sacramento Library 3 0.9% 2, , % 2,039 4, South Natomas Library 5 1.6% 4, , % 3,587 7, Pocket-Greenhaven Library - 0.0% % Valley Hi Library - 0.0% % % - 0.0% Central Library 1 0.4% , % 687 1, Colonial Heights Library 2 0.5% 1,349 92, % 932 2, Del Paso Library 1 0.2% , % Martin Luther King Library 1 0.4% , % 1,008 1, McKinley Library 1 0.4% , % 850 1, North Natomas Library 7 2.3% 5, , % 5,071 10, North Sacramento Library 1 0.2% , % Pocket-Greenhaven Library 6 2.1% 5, , % 4,655 10, South Natomas Library 1 0.4% , % 801 1, Valley Hi Library 7 2.3% 5, , % 5,634 11, Belle Cooledge Library 1 0.4% , % 364 1, % - 0.0% Belle Cooledge Library - 0.0% % Central Library 5 1.6% 4, , % 3,497 7, Del Paso Library - 0.0% % North Natomas Library - 0.0% % Valley Hi Library - 0.0% % Colonial Heights Library - 0.0% % Martin Luther King Library - 0.0% % McClatchy Library - 0.0% % McKinley Library - 0.0% % North Sacramento Library - 0.0% % South Natomas Library - 0.0% % - -

18 Section 5: Director The Director s Office of the Authority provides operational direction and oversight, policy development and guidance, and support to the Joint Powers Authority Board for critical decision-making and regulation of the entire Library system. Allocation Method Thirty-three percent (33%) of total cost for the Director has been excluded from allocation to account for Board Support activities, which are unallowable under OMB Super Circular. Based on the assessment of the other duties of the Director, it is reasonable to distribute the remaining allocable cost by using the methods described below. 1. Forty and a half percent (40.5%) of the allocable cost is distributed to other departments based on salaries and benefits costs for each central service and branch. 2. Forty and a half percent (40.5%) of the allocable cost is distributed to other departments based on number of employee hours including on-call for each central service and branch. 3. Nineteen percent (19%) of the allocable cost is distributed to other departments based on service area population served by each branch. Director Cost Allocation Table 5 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

19 Table 5: Director Cost Allocation Employee Hours Bureau / Division Salary & Benefits ($) $284,834 w/ On Call FY 2016/17 $284,834 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 703,295 Summary 23,407, % 284, , % 284,834 $ 703,295 Donor 101 Administrative Services 387, % 4,714 2, % 882 5,596 Bookmobiles 106, % 1,290 2, % 883 2,173 Collection Management Svcs. (CVD/TEC) 1,576, % 19,183 40, % 16,743 35,927 Communications 482, % 5,869 11, % 4,695 10,564 Community Services 413, % 5,029 10, % 4,346 9,375 Director 563, % 6,857 12, % 5,102 11,959 Finance 636, % 7,740 12, % 5,293 13,033 General Services 1,958, % 23,829 54, % 22,193 46,022 Human Resources 423, % 5,149 8, % 3,462 8,611 Information Technology 774, % 9,424 15, % 6,182 15,606 Literacy 4, % % - 54 Passport Services 40, % 489 1, % 700 1,190 Sacramento Room 107, % 1,303 3, % 1,336 2,638 Shared Public Services (General) 259, % 3,164 4, % 1,828 4,992 Telis 455, % 5,544 12, % 4,944 10,488 Youth Services 530, % 6,449 11, % 4,625 11, % - 0.0% - - Book Fund - 0.0% % % - 0.0% County of Sacramento Public Svcs. (General) 52, % 638 2, % 1,194 1, % - 0.0% City of Sacramento Public Svcs. (General) - 0.0% % % - 0.0% City of Sac Parcel Tax (Measure X) 158, % 1,924 3, % 1,341 3, % - 0.0% Special Tax Public Services (Measure B) 2, % 34 1, % Recipient 0.0% - 0.0% % - 0.0% Arcade Library 584, % 7,113 18, % 7,574 19, Arden Library 742, % 9,035 23, % 9,662 21, Carmichael Library 831, % 10,120 29, % 11,974 29, Courtland Library 117, % 1,434 4, % 1,852 3, Elk Grove Library 739, % 8,999 23, % 9,679 28, Fair Oaks Library 638, % 7,770 21, % 8,866 22, Franklin Library 581, % 7,071 20, % 8,257 24, Galt Library 326, % 3,969 10, % 4,290 11, Isleton Library 148, % 1,807 5, % 2,049 4, North Highlands/Antelope Library 515, % 6,279 17, % 7,184 25, Orangevale Library 131, % 1,595 5, % 2,448 6, Rancho Cordova Library 637, % 7,760 19, % 8,126 27, Rio Linda Library 255, % 3,112 9, % 4,012 9, Southgate Library 573, % 6,976 17, % 7,336 22, Sylvan Oaks Library 694, % 8,446 21, % 8,948 24, Walnut Grove Library 113, % 1,386 4, % 1,726 3, Collection Management Svcs. (CVD/TEC) - 0.0% % Central Library % % % - 0.0% Belle Cooledge Library 441, % 5,374 16, % 6,832 15, Central Library 1,726, % 21,012 60, % 24,644 47, Colonial Heights Library 312, % 3,798 11, % 4,719 14, Del Paso Library 258, % 3,149 8, % 3,368 8, Galleria 248, % 3,030 9, % 4,076 7, Martin Luther King Library 370, % 4,511 12, % 4,987 13, McClatchy Library 255, % 3,106 8, % 3,335 7, McKinley Library 298, % 3,635 10, % 4,373 10, North Sacramento Library 202, % 2,464 6, % 2,769 7, South Natomas Library 356, % 4,333 12, % 5,115 12, Pocket-Greenhaven Library - 0.0% % Valley Hi Library % % % - 0.0% Central Library 68, % 830 2, % 881 1, Colonial Heights Library 92, % 1,126 3, % 1,353 4, Del Paso Library 13, % % Martin Luther King Library 100, % 1,218 2, % 882 3, McKinley Library 84, % 1,026 2, % 882 2, North Natomas Library 503, % 6,126 14, % 6,101 17, North Sacramento Library 24, % 303 1, % 432 1, Pocket-Greenhaven Library 462, % 5,624 14, % 5,888 15, South Natomas Library 79, % 968 2, % 882 2, Valley Hi Library 559, % 6,807 18, % 7,379 18, Belle Cooledge Library 36, % 440 2, % 850 1, % - 0.0% Belle Cooledge Library - 0.0% % Central Library 347, % 4,225 8, % 3,483 8, Del Paso Library - 0.0% % North Natomas Library - 0.0% % Valley Hi Library - 0.0% - 1, % Colonial Heights Library - 0.0% % Martin Luther King Library - 0.0% % McClatchy Library - 0.0% % McKinley Library - 0.0% % North Sacramento Library - 0.0% % South Natomas Library - 0.0% % - -

20 Section 6: General Services General Services provides system-wide support for building maintenance and repairs, delivery of Library materials between branches, distribution of mail, custodial services, safety coordination and security services. Allocation Method Based on the assessment of the duties of General Services, it is reasonable to distribute the allocable cost by using the methods described below. 1. Thirty-three percent (33%) of the allocable cost is distributed to other departments based on the square footage of all branches where the SPLA provides custodial services. 2. Eighteen percent (18%) of the allocable cost is distributed to other departments based on the square footage of all branches where the SPLA provides building maintenance services. 3. Five percent (5%) of the allocable cost is distributed to other departments based on the number of security incidents for each branch for Fiscal Year Fourteen percent (14%) of the allocable cost is distributed to other departments based on the total square footage for each branch and central service. 5. Thirty percent (30%) of the allocable cost is distributed to other departments based on number of employee hours, including on-call, for each central service and branch. General Services Cost Allocation Table 6 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

21 Table 6: General Services Cost Allocation Bureau / Division Square Footage Custodian Location $989,893 Square Footage Bldg Maintenance Locations $539,942 Security Incidents FY 2015/16 $149,984 Branch Square Footage Include Pocket Branch $419,955 Employee Hours w/ On Call FY 2016/17 $899,903 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 2,999,675 Summary 356, % 989, , % 539, % 149, , % 419,955 $ 697, % 899,903 $ 2,999,675 Donor 101 Administrative Services - 0.0% % % % 371 2, % 2,787 3,158 Bookmobiles - 0.0% % % % - 2, % 2,789 2,789 Collection Management Svcs. (CVD/TEC) - 0.0% % % - 4, % 3,807 40, % 52,899 56,705 Communications - 0.0% % % % - 11, % 14,833 14,833 Community Services - 0.0% % % % - 10, % 13,730 13,730 Director - 0.0% % % - 3, % 3,492 12, % 16,118 19,610 Finance - 0.0% % % % - 12, % 16,722 16,722 General Services - 0.0% % % - 12, % 12,099 54, % 70,117 82,216 Human Resources - 0.0% % % % 670 8, % 10,939 11,609 Information Technology - 0.0% % % - 3, % 3,642 15, % 19,532 23,174 Literacy - 0.0% % % % % - - Passport Services - 0.0% % % % - 1, % 2,213 2,213 Sacramento Room - 0.0% % % % - 3, % 4,219 4,219 Shared Public Services (General) - 0.0% % % - 2, % 2,102 4, % 5,775 7,877 Telis - 0.0% % % % - 12, % 15,619 15,619 Youth Services - 0.0% % % % - 11, % 14,611 14, % - 0.0% - 0.0% - 0.0% - 0.0% - - Book Fund - 0.0% % % % % % - 0.0% - 0.0% - 0.0% - 0.0% County of Sacramento Public Svcs. (General) - 0.0% % % % - 2, % 3,772 3, % - 0.0% - 0.0% - 0.0% - 0.0% City of Sacramento Public Svcs. (General) - 0.0% % % % % % - 0.0% - 0.0% - 0.0% - 0.0% City of Sac Parcel Tax (Measure X) - 0.0% % % % - 3, % 4,237 4, % - 0.0% - 0.0% - 0.0% - 0.0% Special Tax Public Services (Measure B) - 0.0% % % % - 1, % 2,465 2,465 Recipient 0.0% - 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% - 0.0% Arcade Library 12, % 35,243 12, % 17, % 15,603 12, % 11,930 18, % 23, , Arden Library 11, % 33,062 11, % 16, % 1,911 11, % 11,191 23, % 30,526 93, Carmichael Library 20, % 57,478 20, % 29, % 7,165 20, % 19,456 29, % 37, , Courtland Library - 0.0% - 2, % 3, % - 2, % 2,186 4, % 5,851 11, Elk Grove Library 13, % 38,476 13, % 19, % 2,866 13, % 13,024 23, % 30, , Fair Oaks Library 12, % 33,337 12, % 16, % 2,229 12, % 11,285 21, % 28,012 91, Franklin Library - 0.0% % % 2,070 19, % 18,451 20, % 26,088 46, Galt Library - 0.0% % % 1,115 4, % 3,973 10, % 13,554 18, Isleton Library - 0.0% - 1, % 2, % 318 1, % 1,599 5, % 6,472 10, North Highlands/Antelope Library 12, % 35,809 12, % 18, % 6,528 12, % 12,121 17, % 22,696 95, Orangevale Library - 0.0% % % 478 4, % 4,062 5, % 7,735 12, Rancho Cordova Library 12, % 34,726 12, % 17, % 4,936 12, % 11,755 19, % 25,673 94, Rio Linda Library 7, % 21,608 7, % 10, % 796 7, % 7,314 9, % 12,676 53, Southgate Library 12, % 33,337 12, % 16, % 4,299 12, % 11,285 17, % 23,176 89, Sylvan Oaks Library 12, % 34,726 12, % 17, % 5,413 12, % 11,755 21, % 28,270 97, Walnut Grove Library - 0.0% % % 318 3, % 3,367 4, % 5,454 9, Central Library - 0.0% % % % % Collection Management Svcs. (CVD/TEC) - 0.0% % % % %

22 Table 6: General Services Cost Allocation (Continued) Bureau / Division Square Footage Custodian Location $989,893 Square Footage Bldg Maintenance Locations $539,942 Security Incidents FY 2015/16 $149,984 Branch Square Footage Include Pocket Branch $419,955 Employee Hours w/ On Call FY 2016/17 $899,903 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 2,999,675 Summary 356, % 989, , % 539, % 149, , % 419,955 $ 697, % 899,903 $ 2,999,675 Recipient 0.0% - 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% - 0.0% Belle Cooledge Library 10, % 28,208 10, % 14, % 4,311 10, % 9,548 16, % 21,584 77, Central Library 86, % 239,034 86, % 121, % 37,774 86, % 80,913 60, % 77, , Colonial Heights Library 8, % 24,691 8, % 12, % 4,979 8, % 8,358 11, % 14,911 65, Del Paso Library 4, % 12,918 4, % 6, % 3,139 4, % 4,373 8, % 10,642 37, Galleria 12, % 34,909 12, % 17, % - 12, % 11,817 9, % 12,878 77, Martin Luther King Library 12, % 34,272 12, % 17, % 5,211 12, % 11,601 12, % 15,757 84, McClatchy Library 2, % 7,104 2, % 3, % 318 2, % 2,405 8, % 10,535 23, McKinley Library 3, % 10,403 3, % 5, % 1,911 3, % 3,522 10, % 13,815 34, North Sacramento Library - 0.0% % % 5,440 3, % 3,135 6, % 8,750 17, South Natomas Library 11, % 30,946 11, % 15, % 1,954 11, % 10,475 12, % 16,160 75, Pocket-Greenhaven Library - 0.0% % % % % Valley Hi Library - 0.0% % % % % % - 0.0% - 0.0% - 0.0% - 0.0% Central Library 5, % 14,061 5, % 7, % 2,222 5, % 4,760 2, % 2,782 30, Colonial Heights Library 3, % 9,259 3, % 4, % 1,867 3, % 3,134 3, % 4,276 23, Del Paso Library % 2, % 1, % % % 821 5, Martin Luther King Library 2, % 7,616 2, % 3, % 1,158 2, % 2,578 2, % 2,787 18, McKinley Library % 2, % 1, % % 880 2, % 2,787 8, North Natomas Library - 0.0% - 22, % 31, % 3,503 22, % 21,295 14, % 19,277 75, North Sacramento Library - 0.0% % % 1, % 627 1, % 1,364 3, Pocket-Greenhaven Library 15, % 41,671 15, % 21, % 1,592 15, % 14,106 14, % 18,604 97, South Natomas Library 2, % 6,877 2, % 3, % 434 2, % 2,328 2, % 2,787 15, Valley Hi Library 20, % 56,964 20, % 28, % 5,254 20, % 19,282 18, % 23, , Belle Cooledge Library 1, % 5,129 1, % 2, % 784 1, % 1,736 2, % 2,687 12, % - 0.0% - 0.0% - 0.0% - 0.0% Belle Cooledge Library - 0.0% % % % % Central Library 22, % 63,274 22, % 32, % 9,999 22, % 21,418 8, % 11, , Del Paso Library - 0.0% % % % % North Natomas Library - 0.0% % % % % Valley Hi Library - 0.0% % % % - 1, % 1,878 1, Colonial Heights Library - 0.0% % % % % Martin Luther King Library - 0.0% % % % % McClatchy Library - 0.0% % % % % McKinley Library - 0.0% % % % % North Sacramento Library - 0.0% % % % % South Natomas Library - 0.0% % % % %

23 Section 7: Information Technology This Department provides a myriad of technical support to the Library system, including general hardware and software procurement and maintenance, server and software administration, troubleshooting and repairs, network administration and telephone system support. Allocation Method Based on the assessment of the duties of Information Technology, it is reasonable to distribute the allocable cost by using the methods described below. 1. Twenty-eight percent (28%) of the allocable cost is distributed to other departments based on the number of IT SURF requests for each central service and branch. 2. Thirty-two percent (32%) of the allocable cost is distributed to other departments based on the volume of physical circulation for each branch. 3. Five percent (5%) of the allocable cost is distributed to other departments based on an equal distribution to each branch and central service. 4. Thirty-five percent (35%) of the allocable cost is distributed to other departments based on the number of computers each central service and branch has. Information Technology Cost Allocation Table 7 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

24 Table 7: Information Technology Cost Allocation Bureau / Division SURF Requests FY 2015/16 IT $661,308 Circulation Volume FY 14/15 15/16 $755,781 Equal Distribution Branches $118,091 Computer Distribution FYE's $826,635 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 2,361,815 Summary 3, % 661,308 4,892, % 755, % 118,091 1, % 826,635 $ 2,361,815 Donor 101 Administrative Services - 0.0% % % 2, % 2,545 5,112 Bookmobiles - 0.0% - 49, % 7, % 2, % - 10,286 Collection Management Svcs. (CVD/TEC) - 0.0% % % 2, % 14,252 16,820 Communications % 8, % % 2, % - 10,878 Community Services % 28, % % 2, % 6,617 37,707 Director % 20, % % 2, % 1,527 24,683 Finance % 13, % % 2, % 3,563 19,353 General Services % 13, % % 2, % - 15,790 Human Resources 1, % 267, % % 2, % 3, ,789 Information Technology % 7, % % 2, % 29,523 39,268 Literacy % 9, % % 2, % - 12,201 Passport Services - 0.0% % % 2, % - 2,567 Sacramento Room - 0.0% % % 2, % 4,072 6,639 Shared Public Services (General) - 0.0% % % 2, % 6,108 8,675 Telis - 0.0% - 12, % 1, % 2, % 2,545 7,069 Youth Services - 0.0% % % 2, % - 2, % - 0.0% - 0.0% - 0.0% - - Book Fund - 0.0% % % 2, % - 2, % - 0.0% - 0.0% - 0.0% County of Sacramento Public Svcs. (General) - 0.0% % % % % - 0.0% - 0.0% - 0.0% City of Sacramento Public Svcs. (General) - 0.0% % % % % - 0.0% - 0.0% - 0.0% City of Sac Parcel Tax (Measure X) - 0.0% % % % % - 0.0% - 0.0% - 0.0% Special Tax Public Services (Measure B) - 0.0% % % % - - Recipient 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% Arcade Library % 10, , % 26, % 2, % 31,559 70, Arden Library % 9, , % 36, % 2, % 27,996 76, Carmichael Library % 12, , % 65, % 2, % 34, , Courtland Library % 3,022 16, % 2, % 2, % 6,617 14, Elk Grove Library % 8, , % 42, % 2, % 34,613 87, Fair Oaks Library % 10, , % 40, % 2, % 28,505 82, Franklin Library % 9, , % 45, % 2, % 43, , Galt Library % 3, , % 18, % 2, % 11,198 35, Isleton Library % 2,833 25, % 3, % 2, % 7,126 16, North Highlands/Antelope Library % 11, , % 33, % 2, % 26,978 74, Orangevale Library % 4, , % 16, % 2, % 13,234 36, Rancho Cordova Library % 12, , % 44, % 2, % 22,397 81, Rio Linda Library % 4,533 49, % 7, % 2, % 21,888 36, Southgate Library % 7, , % 16, % 2, % 29,523 56, Sylvan Oaks Library % 7, , % 37, % 2, % 26,469 74, Walnut Grove Library % 4,156 19, % 2, % 2, % 10,180 19, Collection Management Svcs. (CVD/TEC) - 0.0% % % % Central Library - 0.0% % % %

25 Table 7: Information Technology Cost Allocation (Continued) Bureau / Division SURF Requests FY 2015/16 IT $661,308 Circulation Volume FY 14/15 15/16 $755,781 Equal Distribution Branches $118,091 Computer Distribution FYE's $826,635 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 2,361,815 Summary 3, % 661,308 4,892, % 755, % 118,091 1, % 826,635 $ 2,361,815 Recipient 0.0% - 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% - 0.0% Belle Cooledge Library % 8, , % 36, % 2, % 25,842 73, Central Library % 49, , % 33, % 1, % 56, , Colonial Heights Library % 6, , % 17, % 1, % 22,211 48, Del Paso Library % 6,638 47, % 7, % 2, % 11,344 27, Galleria % 4, % % 2, % 2,036 9, Martin Luther King Library % 10,355 84, % 13, % 2, % 26,237 51, McClatchy Library % 4, , % 15, % 2, % 6,617 28, McKinley Library % 10, , % 17, % 2, % 9,773 39, North Sacramento Library % 6,139 47, % 7, % 2, % 8,484 24, South Natomas Library % 8, , % 20, % 2, % 24,571 55, Pocket-Greenhaven Library - 0.0% % % % Valley Hi Library - 0.0% % % % % - 0.0% - 0.0% - 0.0% Central Library % 2,905 12, % 1, % % 3,303 8, Colonial Heights Library % 2,576 42, % 6, % % 8,329 18, Del Paso Library 6 0.2% 1,106 7, % 1, % % 1,891 4, Martin Luther King Library % 2,301 18, % 2, % % 5,830 11, McKinley Library % 2,682 27, % 4, % % 2,443 9, North Natomas Library % 13, , % 32, % 2, % 62, , North Sacramento Library 7 0.2% 1,228 9, % 1, % % 1,697 4, Pocket-Greenhaven Library % 6, , % 26, % 2, % 33,086 68, South Natomas Library % 1,958 29, % 4, % % 5,460 12, Valley Hi Library % 6, , % 40, % 2, % 39,194 88, Belle Cooledge Library 8 0.2% 1,511 43, % 6, % % 4,699 13, % - 0.0% - 0.0% - 0.0% Belle Cooledge Library - 0.0% % % % Central Library % 13,071 56, % 8, % % 14,863 37, Del Paso Library - 0.0% % % % North Natomas Library - 0.0% % % % Valley Hi Library - 0.0% % % % Colonial Heights Library - 0.0% % % % Martin Luther King Library - 0.0% % % % McClatchy Library - 0.0% % % % McKinley Library - 0.0% % % % North Sacramento Library - 0.0% % % % South Natomas Library - 0.0% % % %

26 Section 8: Communications and Graphics The Communications and Graphics Department of SPLA provides coordination of public information, media relations, centralized graphic and print production services, and marketing program development and support to the Library system. Allocation Method Based on the assessment of the duties of Communications and Graphics, it is reasonable to distribute the allocable cost by using the methods described below. 1. Forty-two percent (42%) of the allocable cost is distributed to other departments based on the number of Communication SURF requests for each central service and branch. 2. Fifty-eight percent (58%) of the allocable cost is distributed to other departments based on an equal distribution to each branch and central service. Communications and Graphics Cost Allocation Table 8 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

27 Table 8: Communications and Graphics Cost Allocation Bureau / Division SURF Requests FY 2015/16 COM $268,823 Equal Distribution Branches $371,232 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 640,055 Summary 1, % 268, % 371,232 $ 640,055 Donor 101 Administrative Services - 0.0% % 8,070 8,070 Bookmobiles - 0.0% % 8,070 8,070 Collection Management Svcs. (CVD/TEC) - 0.0% % 8,070 8,070 Communications % 25, % 8,070 33,179 Community Services % 31, % 8,070 39,676 Director % 9, % 8,070 17,903 Finance - 0.0% % 8,070 8,070 General Services 7 0.5% 1, % 8,070 9,299 Human Resources 9 0.6% 1, % 8,070 9,651 Information Technology % 88, % 8,070 96,741 Literacy % 2, % 8,070 10,528 Passport Services - 0.0% % 8,070 8,070 Sacramento Room - 0.0% % 8,070 8,070 Shared Public Services (General) - 0.0% % 8,070 8,070 Telis - 0.0% % 8,070 8,070 Youth Services % 17, % 8,070 25, % - 0.0% - - Book Fund - 0.0% % 8,070 8, % - 0.0% County of Sacramento Public Svcs. (General) - 0.0% % % - 0.0% City of Sacramento Public Svcs. (General) - 0.0% % % - 0.0% City of Sac Parcel Tax (Measure X) - 0.0% % % - 0.0% Special Tax Public Services (Measure B) - 0.0% % - - Recipient 0.0% - 0.0% % - 0.0% Arcade Library % 5, % 8,070 13, Arden Library % 3, % 8,070 11, Carmichael Library % 4, % 8,070 12, Courtland Library 4 0.3% % 8,070 8, Elk Grove Library 5 0.3% % 8,070 8, Fair Oaks Library % 1, % 8,070 10, Franklin Library 9 0.6% 1, % 8,070 9, Galt Library 1 0.1% % 8,070 8, Isleton Library 4 0.3% % 8,070 8, North Highlands/Antelope Library % 2, % 8,070 10, Orangevale Library 6 0.4% 1, % 8,070 9, Rancho Cordova Library % 1, % 8,070 9, Rio Linda Library 8 0.5% 1, % 8,070 9, Southgate Library % 2, % 8,070 10, Sylvan Oaks Library % 3, % 8,070 11, Walnut Grove Library 2 0.1% % 8,070 8, Collection Management Svcs. (CVD/TEC) - 0.0% % Central Library - 0.0% % % - 0.0% Belle Cooledge Library 8 0.6% 1, % 6,829 8, Central Library % 23, % 6,098 29, Colonial Heights Library 7 0.4% 1, % 5,869 7, Del Paso Library 1 0.1% % 6,917 7, Galleria % 5, % 8,070 14, Martin Luther King Library % 2, % 6,603 8, McClatchy Library % 3, % 8,070 11, McKinley Library % 1, % 6,456 8, North Sacramento Library 3 0.2% % 6,725 7, South Natomas Library 7 0.5% 1, % 6,603 7, Pocket-Greenhaven Library - 0.0% % Valley Hi Library - 0.0% % % - 0.0% Central Library 8 0.5% 1, % 359 1, Colonial Heights Library 2 0.2% % 2,201 2, Del Paso Library 0 0.0% % 1,153 1, Martin Luther King Library 3 0.2% % 1,467 1, McKinley Library 3 0.2% % 1,614 2, North Natomas Library % 3, % 8,070 11, North Sacramento Library 1 0.0% % 1,345 1, Pocket-Greenhaven Library 5 0.3% % 8,070 8, South Natomas Library 2 0.1% % 1,467 1, Valley Hi Library % 2, % 8,070 11, Belle Cooledge Library 2 0.1% % 1,242 1, % - 0.0% Belle Cooledge Library - 0.0% % Central Library % 6, % 1,614 7, Del Paso Library - 0.0% % North Natomas Library - 0.0% % Valley Hi Library - 0.0% % Colonial Heights Library - 0.0% % Martin Luther King Library - 0.0% % McClatchy Library - 0.0% % McKinley Library - 0.0% % North Sacramento Library - 0.0% % South Natomas Library - 0.0% % - -

28 Section 9: Book Fund The Book Fund was established to centralize all purchases of books and materials for the Library. The main sources of funds are from the Library s County/Cities Fund, City of Sacramento General Fund and City of Sacramento Special Assessment Fund. Allocation Method Based on the assessment of the duties of the Book Fund, it is reasonable to distribute the allocable cost by using the methods described below. 1. A third (33.3%) of the allocable cost is distributed to other departments based on the volume of circulation for each branch. 2. A third (33.3%) of the allocable cost is distributed to other departments based on the number of visitors, or foot traffic for each branch. 3. A third (33.3%) of the allocable cost is distributed to other departments based on service area population served by each branch. Book Fund Cost Allocation Table 9 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

29 Table 9: Book Fund Cost Allocation Bureau / Division Circulation Volume FY 14/15 15/16 $1,682,571 Branch Visitors FY 2015/16 $1,682,571 Service Area Population $1,682,571 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 5,047,713 Summary 4,892, % 1,682, , % 1,682,571 1,346, % 1,682,571 $ 5,047,713 Donor 101 Administrative Services - 0.0% % % - - Bookmobiles 49, % 17,184 2, % 6, % - 23,724 Collection Management Svcs. (CVD/TEC) - 0.0% % % - - Communications - 0.0% % % - - Community Services - 0.0% % % - - Director - 0.0% % % - - Finance - 0.0% % % - - General Services - 0.0% % % - - Human Resources - 0.0% % % - - Information Technology - 0.0% % % - - Literacy - 0.0% % % - - Passport Services - 0.0% % % - - Sacramento Room - 0.0% % % - - Shared Public Services (General) - 0.0% % % - - Telis 12, % 4, % % - 4,357 Youth Services - 0.0% % % % - 0.0% - 0.0% - - Book Fund - 0.0% % % % - 0.0% - 0.0% County of Sacramento Public Svcs. (Gene - 0.0% % % % - 0.0% - 0.0% City of Sacramento Public Svcs. (General - 0.0% % % % - 0.0% - 0.0% City of Sac Parcel Tax (Measure X) - 0.0% % % % - 0.0% - 0.0% Special Tax Public Services (Measure B) - 0.0% % % - - Recipient 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% Arcade Library 168, % 57,919 19, % 56,662 44, % 54, , Arden Library 237, % 81,843 24, % 70,296 33, % 41, , Carmichael Library 424, % 146,062 33, % 96,427 78, % 98, , Courtland Library 16, % 5, % 2,468 1, % 1,431 9, Elk Grove Library 273, % 94,138 38, % 111,507 95, % 119, , Fair Oaks Library 261, % 89,876 25, % 71,949 56, % 70, , Franklin Library 292, % 100,700 26, % 77,040 93, % 116, , Galt Library 120, % 41,391 13, % 39,424 31, % 39, , Isleton Library 25, % 8,744 1, % 3,189 2, % 2,909 14, North Highlands/Antelope Library 216, % 74,581 38, % 110, , % 148, , Orangevale Library 106, % 36,618 10, % 30,225 28, % 35, , Rancho Cordova Library 285, % 98,283 32, % 94, , % 145, , Rio Linda Library 49, % 17,001 6, % 18,783 21, % 26,655 62, Southgate Library 108, % 37,419 20, % 59,353 79, % 98, , Sylvan Oaks Library 245, % 84,482 33, % 95,896 70, % 87, , Walnut Grove Library 19, % 6,663 1, % 3,892 1, % 2,385 12, Collection Management Svcs. (CVD/TEC) - 0.0% % % Central Library - 0.0% % % % - 0.0% - 0.0% Belle Cooledge Library 238, % 81,882 19, % 55,576 30, % 38, , Central Library 214, % 73,798 32, % 92,081 14, % 18, , Colonial Heights Library 113, % 39,033 17, % 50,441 61, % 76, , Del Paso Library 47, % 16,216 8, % 23,365 22, % 28,537 68, Galleria - 0.0% % % Martin Luther King Library 84, % 29,204 16, % 46,416 41, % 51, , McClatchy Library 100, % 34,580 4, % 13,305 13, % 16,305 64, McKinley Library 110, % 37,993 10, % 31,436 25, % 32, , North Sacramento Library 47, % 16,223 6, % 18,054 27, % 34,417 68, South Natomas Library 131, % 45,192 24, % 69,406 32, % 40, , Pocket-Greenhaven Library - 0.0% % % Valley Hi Library - 0.0% % % % - 0.0% - 0.0% Central Library 12, % 4,341 1, % 5, % 1,073 10, Colonial Heights Library 42, % 14,637 6, % 18,915 22, % 28,678 62, Del Paso Library 7, % 2,703 1, % 3,894 3, % 4,756 11, Martin Luther King Library 18, % 6,490 3, % 10,315 9, % 11,544 28, McKinley Library 27, % 9,498 2, % 7,859 6, % 8,003 25, North Natomas Library 209, % 72,056 29, % 83,403 55, % 69, , North Sacramento Library 9, % 3,245 1, % 3,611 5, % 6,883 13, Pocket-Greenhaven Library 169, % 58,333 11, % 33,116 40, % 50, , South Natomas Library 29, % 10,043 5, % 15,423 7, % 9,042 34, Valley Hi Library 260, % 89,607 40, % 117,629 43, % 53, , Belle Cooledge Library 43, % 14,888 3, % 10,105 5, % 6,962 31, % - 0.0% - 0.0% Belle Cooledge Library - 0.0% % % Central Library 56, % 19,535 8, % 24,374 3, % 4,827 48, Del Paso Library - 0.0% % % North Natomas Library - 0.0% % % Valley Hi Library - 0.0% % % Colonial Heights Library - 0.0% % % Martin Luther King Library - 0.0% % % McClatchy Library - 0.0% % % McKinley Library - 0.0% % % North Sacramento Library - 0.0% % % South Natomas Library - 0.0% % % - -

30 Section 10: Collection Management Services Collection Management centralizes services related to procurement, distribution, weeding, maintenance and repair of the Library system s books and materials collection. Additionally, this Department trains Library branch staff in collection management. Allocation Method Based on the assessment of the duties of Collection Management Services, it is reasonable to distribute the allocable cost by using the methods described below. 1. Seventy percent (70%) of the allocable cost is distributed to other departments based on service-area population served by each branch. 2. Fifteen percent (15%) of the allocable cost is distributed to other departments based on the volume of circulation for each branch. 3. Fifteen percent (15%) of the allocable cost is distributed to other departments based on the number of visitors, or foot traffic, for each branch. Collection Management Services Cost Allocation Table 10 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

31 Table 10: Collection Management Services Cost Allocation Bureau / Division Service Area Population $1,532,149 Circulation Volume FY 14/15 15/16 $328,318 Branch Visitors FY 2015/16 $328,318 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 2,188,784 Summary 1,346, % 1,532,149 4,892, % 328, , % 328,318 $ 2,188,784 Donor 101 Administrative Services - 0.0% % % - - Bookmobiles - 0.0% - 49, % 3,353 2, % 1,276 4,629 Collection Management Svcs. (CVD/TEC) - 0.0% % % - - Communications - 0.0% % % - - Community Services - 0.0% % % - - Director - 0.0% % % - - Finance - 0.0% % % - - General Services - 0.0% % % - - Human Resources - 0.0% % % - - Information Technology - 0.0% % % - - Literacy - 0.0% % % - - Passport Services - 0.0% % % - - Sacramento Room - 0.0% % % - - Shared Public Services (General) - 0.0% % % - - Telis - 0.0% - 12, % % Youth Services - 0.0% % % % - 0.0% - 0.0% - - Book Fund - 0.0% % % % - 0.0% - 0.0% County of Sacramento Public Svcs. (General) - 0.0% % % % - 0.0% - 0.0% City of Sacramento Public Svcs. (General) - 0.0% % % % - 0.0% - 0.0% City of Sac Parcel Tax (Measure X) - 0.0% % % % - 0.0% - 0.0% Special Tax Public Services (Measure B) - 0.0% % % - - Recipient 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% Arcade Library 44, % 50, , % 11,302 19, % 11,056 72, Arden Library 33, % 37, , % 15,970 24, % 13,717 67, Carmichael Library 78, % 89, , % 28,501 33, % 18, , Courtland Library 1, % 1,303 16, % 1, % 482 2, Elk Grove Library 95, % 108, , % 18,369 38, % 21, , Fair Oaks Library 56, % 63, , % 17,537 25, % 14,039 95, Franklin Library 93, % 105, , % 19,650 26, % 15, , Galt Library 31, % 36, , % 8,077 13, % 7,693 51, Isleton Library 2, % 2,649 25, % 1,706 1, % 622 4, North Highlands/Antelope Library 118, % 134, , % 14,553 38, % 21, , Orangevale Library 28, % 32, , % 7,145 10, % 5,898 45, Rancho Cordova Library 116, % 132, , % 19,178 32, % 18, , Rio Linda Library 21, % 24,272 49, % 3,317 6, % 3,665 31, Southgate Library 79, % 90, , % 7,302 20, % 11, , Sylvan Oaks Library 70, % 79, , % 16,485 33, % 18, , Walnut Grove Library 1, % 2,172 19, % 1,300 1, % 759 4, Collection Management Svcs. (CVD/TEC) - 0.0% % % Central Library - 0.0% % % % - 0.0% - 0.0% Belle Cooledge Library 30, % 34, , % 15,978 19, % 10,845 61, Central Library 14, % 16, , % 14,400 32, % 17,968 48, Colonial Heights Library 61, % 69, , % 7,616 17, % 9,842 87, Del Paso Library 22, % 25,985 47, % 3,164 8, % 4,559 33, Galleria - 0.0% % % Martin Luther King Library 41, % 47,304 84, % 5,699 16, % 9,057 62, McClatchy Library 13, % 14, , % 6,748 4, % 2,596 24, McKinley Library 25, % 29, , % 7,414 10, % 6,134 42, North Sacramento Library 27, % 31,340 47, % 3,166 6, % 3,523 38, South Natomas Library 32, % 37, , % 8,818 24, % 13,543 59, Pocket-Greenhaven Library - 0.0% % % Valley Hi Library - 0.0% % % % - 0.0% - 0.0% Central Library % , % 847 1, % 1,057 2, Colonial Heights Library 22, % 26,114 42, % 2,856 6, % 3,691 32, Del Paso Library 3, % 4,331 7, % 527 1, % 760 5, Martin Luther King Library 9, % 10,512 18, % 1,266 3, % 2,013 13, McKinley Library 6, % 7,288 27, % 1,853 2, % 1,534 10, North Natomas Library 55, % 63, , % 14,060 29, % 16,274 93, North Sacramento Library 5, % 6,268 9, % 633 1, % 705 7, Pocket-Greenhaven Library 40, % 46, , % 11,382 11, % 6,462 64, South Natomas Library 7, % 8,234 29, % 1,960 5, % 3,010 13, Valley Hi Library 43, % 48, , % 17,485 40, % 22,953 89, Belle Cooledge Library 5, % 6,339 43, % 2,905 3, % 1,972 11, % - 0.0% - 0.0% Belle Cooledge Library - 0.0% % % Central Library 3, % 4,395 56, % 3,812 8, % 4,756 12, Del Paso Library - 0.0% % % North Natomas Library - 0.0% % % Valley Hi Library - 0.0% % % Colonial Heights Library - 0.0% % % Martin Luther King Library - 0.0% % % McClatchy Library - 0.0% % % McKinley Library - 0.0% % % North Sacramento Library - 0.0% % % South Natomas Library - 0.0% % % - -

32 Section 11: Community Services The Community Services Department is responsible for managing and coordinating system-wide programs delivered by the Library system. The department oversees volunteer coordination, community outreach, adult literacy, including an accredited high school graduation diploma initiative and strategic partnerships. Allocation Method Based on the assessment of the duties of Community Services, it is reasonable to distribute the allocable cost by using the methods described below. 1. Twenty percent (20%) of the allocable cost is distributed to other departments based on the number of volunteers for each branch. 2. Forty-six percent (46%) of the allocable cost is distributed to other departments based on service-area population served by each branch. 3. Thirty-four percent (34%) of the allocable cost is distributed to other departments based on the number of visitors, or foot traffic, for each branch. Community Services Cost Allocation Table 11 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

33 Table 11: Community Services Cost Allocation Bureau / Division Volunteers $96,294 Service Area Population $221,476 Branch Visitors FY 2015/16 $163,700 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 481,470 Summary 62, % 96,294 1,346, % 221, , % 163,700 $ 481,470 Donor 101 Administrative Services - 0.0% % % - - Bookmobiles % % - 2, % Collection Management Svcs. (CVD/TEC) - 0.0% % % - - Communications - 0.0% % % - - Community Services - 0.0% % % - - Director - 0.0% % % - - Finance - 0.0% % % - - General Services - 0.0% % % - - Human Resources - 0.0% % % - - Information Technology - 0.0% % % - - Literacy - 0.0% % % - - Passport Services - 0.0% % % - - Sacramento Room - 0.0% % % - - Shared Public Services (General) - 0.0% % % - - Telis - 0.0% % % - - Youth Services - 0.0% % % % - 0.0% - 0.0% - - Book Fund - 0.0% % % % - 0.0% - 0.0% County of Sacramento Public Svcs. (General) - 0.0% % % % - 0.0% - 0.0% City of Sacramento Public Svcs. (General) - 0.0% % % % - 0.0% - 0.0% City of Sac Parcel Tax (Measure X) - 0.0% % % % - 0.0% - 0.0% Special Tax Public Services (Measure B) - 0.0% % % - - Recipient 0.0% - 0.0% - 0.0% % - 0.0% - 0.0% Arcade Library 2, % 4,296 44, % 7,237 19, % 5,513 17, Arden Library 3, % 6,085 33, % 5,462 24, % 6,839 18, Carmichael Library 5, % 8,106 78, % 12,930 33, % 9,381 30, Courtland Library % 453 1, % % Elk Grove Library 2, % 4,209 95, % 15,723 38, % 10,849 30, Fair Oaks Library 2, % 3,868 56, % 9,217 25, % 7,000 20, Franklin Library 3, % 4,930 93, % 15,302 26, % 7,495 27, Galt Library % 1,464 31, % 5,221 13, % 3,836 10, Isleton Library % 80 2, % 383 1, % North Highlands/Antelope Library 1, % 2, , % 19,500 38, % 10,741 33, Orangevale Library % 1,347 28, % 4,662 10, % 2,941 8, Rancho Cordova Library 4, % 6, , % 19,166 32, % 9,182 34, Rio Linda Library 1, % 2,196 21, % 3,509 6, % 1,827 7, Southgate Library 3, % 5,309 79, % 13,030 20, % 5,774 24, Sylvan Oaks Library 1, % 2,447 70, % 11,545 33, % 9,330 23, Walnut Grove Library % 904 1, % 314 1, % 379 1, Collection Management Svcs. (CVD/TEC) - 0.0% % % Central Library - 0.0% % % % - 0.0% - 0.0% Belle Cooledge Library 3, % 5,627 30, % 5,040 19, % 5,407 16, Central Library 1, % 1,841 14, % 2,400 32, % 8,959 13, Colonial Heights Library 2, % 3,799 61, % 10,066 17, % 4,907 18, Del Paso Library % 1,405 22, % 3,756 8, % 2,273 7, Galleria - 0.0% % % Martin Luther King Library 1, % 2,557 41, % 6,838 16, % 4,516 13, McClatchy Library 1, % 2,029 13, % 2,146 4, % 1,294 5, McKinley Library % , % 4,214 10, % 3,058 7, North Sacramento Library % , % 4,530 6, % 1,756 7, South Natomas Library 3, % 5,521 32, % 5,356 24, % 6,753 17, Pocket-Greenhaven Library - 0.0% % % Valley Hi Library - 0.0% % % % - 0.0% - 0.0% Central Library % % 141 1, % Colonial Heights Library % 1,425 22, % 3,775 6, % 1,840 7, Del Paso Library % 234 3, % 626 1, % 379 1, Martin Luther King Library % 568 9, % 1,520 3, % 1,004 3, McKinley Library % 146 6, % 1,053 2, % 765 1, North Natomas Library - 0.0% - 55, % 9,183 29, % 8,114 17, North Sacramento Library % 166 5, % 906 1, % 351 1, Pocket-Greenhaven Library 3, % 5,900 40, % 6,712 11, % 3,222 15, South Natomas Library % 1,227 7, % 1,190 5, % 1,501 3, Valley Hi Library 3, % 5,750 43, % 7,082 40, % 11,444 24, Belle Cooledge Library % 1,023 5, % 916 3, % 983 2, % - 0.0% - 0.0% Belle Cooledge Library - 0.0% % % Central Library % 487 3, % 635 8, % 2,371 3, Del Paso Library - 0.0% % % North Natomas Library - 0.0% % % Valley Hi Library - 0.0% % % Colonial Heights Library - 0.0% % % Martin Luther King Library - 0.0% % % McClatchy Library - 0.0% % % McKinley Library - 0.0% % % North Sacramento Library - 0.0% % % South Natomas Library - 0.0% % % - -

34 Section 12: TELIS TELIS is the centralized telephone information system, receiving and answering calls for all 28 Library locations. TELIS provides assistance with library accounts, instruction and troubleshooting on accessing electronic resources, help with quick informational questions and research on obituary information. TELIS provides information to residents throughout the city and county of Sacramento, covering the entire SPL service area. Allocation Method Based on the assessment of the duties of TELIS, it is reasonable to distribute the allocable cost by using the method described below. 1. One Hundred percent (100%) of the allocable cost is distributed to other departments based on service-area population served by each branch. TELIS Cost Allocation Table 12 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

35 Table 12: TELIS Cost Allocation Bureau / Division Service Area Population $456,251 Total Allocation Dist. Base Dept. % Allocation 456,251 Summary 1,346, % 456,251 $ 456,251 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) - 0.0% - - Recipient 0.0% % Arcade Library 44, % 14,909 14, Arden Library 33, % 11,253 11, Carmichael Library 78, % 26,637 26, Courtland Library 1, % Elk Grove Library 95, % 32,390 32, Fair Oaks Library 56, % 18,987 18, Franklin Library 93, % 31,523 31, Galt Library 31, % 10,755 10, Isleton Library 2, % North Highlands/Antelope Library 118, % 40,171 40, Orangevale Library 28, % 9,603 9, Rancho Cordova Library 116, % 39,482 39, Rio Linda Library 21, % 7,228 7, Southgate Library 79, % 26,843 26, Sylvan Oaks Library 70, % 23,784 23, Walnut Grove Library 1, % Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library 30, % 10,383 10, Central Library 14, % 4,945 4, Colonial Heights Library 61, % 20,737 20, Del Paso Library 22, % 7,738 7, Galleria - 0.0% Martin Luther King Library 41, % 14,086 14, McClatchy Library 13, % 4,421 4, McKinley Library 25, % 8,681 8, North Sacramento Library 27, % 9,333 9, South Natomas Library 32, % 11,033 11, Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library % Colonial Heights Library 22, % 7,776 7, Del Paso Library 3, % 1,290 1, Martin Luther King Library 9, % 3,130 3, McKinley Library 6, % 2,170 2, North Natomas Library 55, % 18,918 18, North Sacramento Library 5, % 1,867 1, Pocket-Greenhaven Library 40, % 13,828 13, South Natomas Library 7, % 2,452 2, Valley Hi Library 43, % 14,589 14, Belle Cooledge Library 5, % 1,888 1, % Belle Cooledge Library - 0.0% Central Library 3, % 1,309 1, Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

36 Section 13: Sacramento Room The Sacramento Room holds the local historical archives for the Sacramento Public Library. The room contains items of regional relevance, including, books, maps, ephemera, music, local yearbooks, historical phonebooks and more that represent all of the communities in the Library s jurisdiction. The room also houses a digital archive of Sacramento historical information, with scanned photographs, postcards, ephemera, maps and periodicals. Allocation Method Based on the assessment of the duties of Sacramento Room, it is reasonable to distribute the allocable cost by using the method described below. 1. One Hundred percent (100%) of the allocable cost is distributed to other departments based on service-area population served by each branch. Sacramento Room Cost Allocation Table 13 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

37 Table 13: Sacramento Room Cost Allocation Bureau / Division Service Area Population $124,384 Total Allocation Dist. Base Dept. % Allocation 124,384 Summary 1,346, % 124,384 $ 124,384 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) - 0.0% - - Recipient 0.0% % Arcade Library 44, % 4,064 4, Arden Library 33, % 3,068 3, Carmichael Library 78, % 7,262 7, Courtland Library 1, % Elk Grove Library 95, % 8,830 8, Fair Oaks Library 56, % 5,176 5, Franklin Library 93, % 8,594 8, Galt Library 31, % 2,932 2, Isleton Library 2, % North Highlands/Antelope Library 118, % 10,951 10, Orangevale Library 28, % 2,618 2, Rancho Cordova Library 116, % 10,764 10, Rio Linda Library 21, % 1,970 1, Southgate Library 79, % 7,318 7, Sylvan Oaks Library 70, % 6,484 6, Walnut Grove Library 1, % Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library 30, % 2,831 2, Central Library 14, % 1,348 1, Colonial Heights Library 61, % 5,653 5, Del Paso Library 22, % 2,110 2, Galleria - 0.0% Martin Luther King Library 41, % 3,840 3, McClatchy Library 13, % 1,205 1, McKinley Library 25, % 2,367 2, North Sacramento Library 27, % 2,544 2, South Natomas Library 32, % 3,008 3, Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library % Colonial Heights Library 22, % 2,120 2, Del Paso Library 3, % Martin Luther King Library 9, % McKinley Library 6, % North Natomas Library 55, % 5,157 5, North Sacramento Library 5, % Pocket-Greenhaven Library 40, % 3,770 3, South Natomas Library 7, % Valley Hi Library 43, % 3,977 3, Belle Cooledge Library 5, % % Belle Cooledge Library - 0.0% Central Library 3, % Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

38 Section 14: Literacy Program The Literacy Program, housed at the Central Library Branch, provides tutoring, adult and family programming to all Sacramento County residents and coordinates the accredited high school diploma initiative.. Allocation Method Based on the assessment of the duties of the Literacy Program, it is reasonable to distribute the allocable cost by using the method described below. 1. One Hundred percent (100%) of the allocable cost is distributed to other departments based on service area population of adults with less than a 9 th grade education served by each branch. Literacy Program Cost Allocation Table 14 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

39 Table 14: Literacy Program Cost Allocation Bureau / Division Adults with less than 9th grade education $74,870 Total Allocation Dist. Base Dept. % Allocation 74,870 Summary 97, % 74,870 $ 74,870 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) - 0.0% - - Recipient 0.0% % Arcade Library 3, % 2,447 2, Arden Library 2, % 1,847 1, Carmichael Library 5, % 4,371 4, Courtland Library % Elk Grove Library 6, % 5,315 5, Fair Oaks Library 4, % 3,116 3, Franklin Library 6, % 5,173 5, Galt Library 2, % 1,765 1, Isleton Library % North Highlands/Antelope Library 8, % 6,592 6, Orangevale Library 2, % 1,576 1, Rancho Cordova Library 8, % 6,479 6, Rio Linda Library 1, % 1,186 1, Southgate Library 5, % 4,405 4, Sylvan Oaks Library 5, % 3,903 3, Walnut Grove Library % Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library 2, % 1,704 1, Central Library 1, % Colonial Heights Library 4, % 3,403 3, Del Paso Library 1, % 1,270 1, Galleria - 0.0% Martin Luther King Library 3, % 2,312 2, McClatchy Library % McKinley Library 1, % 1,425 1, North Sacramento Library 1, % 1,531 1, South Natomas Library 2, % 1,811 1, Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library % Colonial Heights Library 1, % 1,276 1, Del Paso Library % Martin Luther King Library % McKinley Library % North Natomas Library 4, % 3,104 3, North Sacramento Library % Pocket-Greenhaven Library 2, % 2,269 2, South Natomas Library % Valley Hi Library 3, % 2,394 2, Belle Cooledge Library % % Belle Cooledge Library - 0.0% Central Library % Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

40 Section 15: Passport Services The Passport Services staff provides passport application service and passport photo service for international travel. Allocation Method Based on the assessment of the duties of Passport Services, it is reasonable to distribute the allocable cost by using the method described below. 1. One Hundred percent (100%) of the allocable cost is distributed to other departments based on service-area population served by each branch. Passport Services Cost Allocation Table 15 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

41 Table 15: Passport Services Cost Allocation Bureau / Division Service Area Population $68,273 Total Allocation Dist. Base Dept. % Allocation 68,273 Summary 1,346, % 68,273 $ 68,273 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) - 0.0% - - Recipient 0.0% % Arcade Library 44, % 2,231 2, Arden Library 33, % 1,684 1, Carmichael Library 78, % 3,986 3, Courtland Library 1, % Elk Grove Library 95, % 4,847 4, Fair Oaks Library 56, % 2,841 2, Franklin Library 93, % 4,717 4, Galt Library 31, % 1,609 1, Isleton Library 2, % North Highlands/Antelope Library 118, % 6,011 6, Orangevale Library 28, % 1,437 1, Rancho Cordova Library 116, % 5,908 5, Rio Linda Library 21, % 1,082 1, Southgate Library 79, % 4,017 4, Sylvan Oaks Library 70, % 3,559 3, Walnut Grove Library 1, % Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library 30, % 1,554 1, Central Library 14, % Colonial Heights Library 61, % 3,103 3, Del Paso Library 22, % 1,158 1, Galleria - 0.0% Martin Luther King Library 41, % 2,108 2, McClatchy Library 13, % McKinley Library 25, % 1,299 1, North Sacramento Library 27, % 1,397 1, South Natomas Library 32, % 1,651 1, Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library % Colonial Heights Library 22, % 1,164 1, Del Paso Library 3, % Martin Luther King Library 9, % McKinley Library 6, % North Natomas Library 55, % 2,831 2, North Sacramento Library 5, % Pocket-Greenhaven Library 40, % 2,069 2, South Natomas Library 7, % Valley Hi Library 43, % 2,183 2, Belle Cooledge Library 5, % % Belle Cooledge Library - 0.0% Central Library 3, % Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

42 Section 16: Youth Services Youth Services facilitates the development and provision of youth programming across all member Library branches. Allocation Method Based on the assessment of the duties of Youth Services, it is reasonable to distribute the allocable cost by using the method described below. 1. One Hundred percent (100%) of the allocable cost is distributed to other departments based on the number of youth programs offered by each branch. Youth Services Cost Allocation Table 16 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

43 Table 16: Youth Services Cost Allocation Bureau / Division Youth Programs Per Branch FY 2015/16 $572,071 Total Allocation Dist. Base Dept. % Allocation 572,071 Summary 4, % 572,071 $ 572,071 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) - 0.0% - - Recipient 0.0% % Arcade Library % 17,233 17, Arden Library % 17,169 17, Carmichael Library % 30,061 30, Courtland Library % 5,960 5, Elk Grove Library % 21,898 21, Fair Oaks Library % 30,061 30, Franklin Library % 29,089 29, Galt Library % 32,070 32, Isleton Library % 31,811 31, North Highlands/Antelope Library % 40,881 40, Orangevale Library % 14,188 14, Rancho Cordova Library % 16,197 16, Rio Linda Library % 17,493 17, Southgate Library % 6,673 6, Sylvan Oaks Library % 23,323 23, Walnut Grove Library % 6,284 6, Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library - 0.0% Central Library - 0.0% Colonial Heights Library - 0.0% Del Paso Library - 0.0% Galleria - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library % 17,039 17, Colonial Heights Library % 22,092 22, Del Paso Library % 12,310 12, Martin Luther King Library % 13,864 13, McKinley Library % 15,938 15, North Natomas Library % 25,137 25, North Sacramento Library % 4,600 4, Pocket-Greenhaven Library % 33,106 33, South Natomas Library % 27,858 27, Valley Hi Library % 29,478 29, Belle Cooledge Library % 30,256 30, % Belle Cooledge Library - 0.0% Central Library - 0.0% Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

44 Section 17: Bookmobiles The bookmobile provides special services at senior centers, nutrition centers and other community locations that are not in close proximity to the Library s 28 locations. Allocation Method Based on the assessment of the duties of Bookmobiles, it is reasonable to distribute the allocable cost by using the method described below. 1. One Hundred percent (100%) of the allocable cost is distributed to other departments based on the number of bookmobile stops by proximity to each branch by each branch. Bookmobiles Cost Allocation Table 17 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

45 Table 17: Bookmobiles Cost Allocation Bureau / Division Bookmobiles Closest Branch Stops $134,791 Total Allocation Dist. Base Dept. % Allocation 134,791 Summary % 134,791 $ 134,791 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) - 0.0% - - Recipient 0.0% % Arcade Library 2 4.8% 6,419 6, Arden Library % 25,674 25, Carmichael Library 4 9.5% 12,837 12, Courtland Library - 0.0% Elk Grove Library 3 7.1% 9,628 9, Fair Oaks Library 3 7.1% 9,628 9, Franklin Library 2 4.8% 6,419 6, Galt Library 2 4.8% 6,419 6, Isleton Library - 0.0% North Highlands/Antelope Library - 0.0% Orangevale Library - 0.0% Rancho Cordova Library 2 4.8% 6,419 6, Rio Linda Library - 0.0% Southgate Library 3 7.1% 9,628 9, Sylvan Oaks Library 4 9.5% 12,837 12, Walnut Grove Library - 0.0% Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library 1 2.4% 3,209 3, Central Library - 0.0% Colonial Heights Library 1 2.4% 3,209 3, Del Paso Library - 0.0% Galleria - 0.0% Martin Luther King Library 1 2.4% 3,209 3, McClatchy Library 1 2.4% 3,209 3, McKinley Library 2 4.8% 6,419 6, North Sacramento Library - 0.0% South Natomas Library - 0.0% Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library - 0.0% Colonial Heights Library - 0.0% Del Paso Library - 0.0% Martin Luther King Library - 0.0% McKinley Library - 0.0% North Natomas Library - 0.0% North Sacramento Library - 0.0% Pocket-Greenhaven Library 1 2.4% 3,209 3, South Natomas Library - 0.0% Valley Hi Library 2 4.8% 6,419 6, Belle Cooledge Library - 0.0% % Belle Cooledge Library - 0.0% Central Library - 0.0% Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

46 Section 18: County of Sacramento Public Services The County Public Services Department provides daily ongoing operations support to County member Library branches. Allocation Method Based on the assessment of the duties of County of Sacramento Public Services, it is reasonable to distribute the allocable cost by using the methods described below. 1. Seventy-three percent (73%) of the allocable cost is distributed to the County Library branches based on total square footage for branches that receive building maintenance from the SPLA. 2. Twenty-seven percent (27%) of the allocable cost is distributed to the County Library branches based on salaries and benefits costs for each branch. County of Sacramento Public Services Cost Allocation Table 18 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

47 Table 18: County of Sacramento Public Services Cost Allocation Bureau / Division Square Footage County Bldg Maintenance Locations $870,512 S&B County ($) $321,970 Total Allocation Dist. Base Dept. % Allocation Dist. Base Dept. % Allocation 1,192,482 Summary 132, % 870,512 7,632, % 321,970 $ 1,192,482 Donor 101 Administrative Services - 0.0% % - - Bookmobiles - 0.0% % - - Collection Management Svcs. (CVD/TEC) - 0.0% % - - Communications - 0.0% % - - Community Services - 0.0% % - - Director - 0.0% % - - Finance - 0.0% % - - General Services - 0.0% % - - Human Resources - 0.0% % - - Information Technology - 0.0% % - - Literacy - 0.0% % - - Passport Services - 0.0% % - - Sacramento Room - 0.0% % - - Shared Public Services (General) - 0.0% % - - Telis - 0.0% % - - Youth Services - 0.0% % % - 0.0% - - Book Fund - 0.0% % % - 0.0% County of Sacramento Public Svcs. (General) - 0.0% % % - 0.0% City of Sacramento Public Svcs. (General) - 0.0% % % - 0.0% City of Sac Parcel Tax (Measure X) - 0.0% % % - 0.0% Special Tax Public Services (Measure B) - 0.0% % - - Recipient 0.0% - 0.0% % - 0.0% Arcade Library 12, % 83, , % 24, , Arden Library 11, % 78, , % 31, , Carmichael Library 20, % 135, , % 35, , Courtland Library 2, % 15, , % 4,973 20, Elk Grove Library 13, % 90, , % 31, , Fair Oaks Library 12, % 78, , % 26, , Franklin Library - 0.0% - 581, % 24,514 24, Galt Library - 0.0% - 326, % 13,759 13, Isleton Library 1, % 11, , % 6,265 17, North Highlands/Antelope Library 12, % 84, , % 21, , Orangevale Library - 0.0% - 131, % 5,530 5, Rancho Cordova Library 12, % 81, , % 26, , Rio Linda Library 7, % 50, , % 10,787 61, Southgate Library 12, % 78, , % 24, , Sylvan Oaks Library 12, % 81, , % 29, , Walnut Grove Library - 0.0% - 113, % 4,805 4, Collection Management Svcs. (CVD/TEC) - 0.0% % Central Library - 0.0% % % - 0.0% Belle Cooledge Library - 0.0% % Central Library - 0.0% % Colonial Heights Library - 0.0% % Del Paso Library - 0.0% % Galleria - 0.0% % Martin Luther King Library - 0.0% % McClatchy Library - 0.0% % McKinley Library - 0.0% % North Sacramento Library - 0.0% % South Natomas Library - 0.0% % Pocket-Greenhaven Library - 0.0% % Valley Hi Library - 0.0% % % - 0.0% Central Library - 0.0% % Colonial Heights Library - 0.0% % Del Paso Library - 0.0% % Martin Luther King Library - 0.0% % McKinley Library - 0.0% % North Natomas Library - 0.0% % North Sacramento Library - 0.0% % Pocket-Greenhaven Library - 0.0% % South Natomas Library - 0.0% % Valley Hi Library - 0.0% % Belle Cooledge Library - 0.0% % % - 0.0% Belle Cooledge Library - 0.0% % Central Library - 0.0% % Del Paso Library - 0.0% % North Natomas Library - 0.0% % Valley Hi Library - 0.0% % Colonial Heights Library - 0.0% % Martin Luther King Library - 0.0% % McClatchy Library - 0.0% % McKinley Library - 0.0% % North Sacramento Library - 0.0% % South Natomas Library - 0.0% % - -

48 Section 19: City of Sacramento Special Tax Services (Measure X) The City of Sacramento Special Tax Services provides support for the daily operations of City branches. Allocation Method Based on the assessment of the duties of City of Sacramento Special Tax Services, it is reasonable to distribute the allocable cost by using the method described below. 1. One hundred percent (100%) of the allocable cost is distributed to the City Library branches based on special tax salaries and benefits costs for each branch. City of Sacramento Special Tax Services Cost Allocation Table 19 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

49 Table 19: City of Sacramento Special Tax Services Cost Alloc (X) Bureau / Division S&B City Special Tax ($) $173,820 Total Allocation Dist. Base Dept. % Allocation 173,820 Summary 2,024, % 173,820 $ 173,820 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) - 0.0% - - Recipient 0.0% % Arcade Library - 0.0% Arden Library - 0.0% Carmichael Library - 0.0% Courtland Library - 0.0% Elk Grove Library - 0.0% Fair Oaks Library - 0.0% Franklin Library - 0.0% Galt Library - 0.0% Isleton Library - 0.0% North Highlands/Antelope Library - 0.0% Orangevale Library - 0.0% Rancho Cordova Library - 0.0% Rio Linda Library - 0.0% Southgate Library - 0.0% Sylvan Oaks Library - 0.0% Walnut Grove Library - 0.0% Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library - 0.0% Central Library - 0.0% Colonial Heights Library - 0.0% Del Paso Library - 0.0% Galleria - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library 68, % 5,858 5, Colonial Heights Library 92, % 7,943 7, Del Paso Library 13, % 1,138 1, Martin Luther King Library 100, % 8,598 8, McKinley Library 84, % 7,244 7, North Natomas Library 503, % 43,234 43, North Sacramento Library 24, % 2,136 2, Pocket-Greenhaven Library 462, % 39,693 39, South Natomas Library 79, % 6,832 6, Valley Hi Library 559, % 48,039 48, Belle Cooledge Library 36, % 3,104 3, % Belle Cooledge Library - 0.0% Central Library - 0.0% Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

50 Section 20: City of Sacramento Public Services The City of Sacramento Public Services provides support for the daily operations of City branches. Allocation Method Based on the assessment of the duties of City of Sacramento Public Services, it is reasonable to distribute the allocable cost by using the method described below. 1. One hundred percent (100%) of the allocable cost is distributed to the City Library branches based on special tax salaries and benefits costs for each branch. City of Sacramento Public Services Cost Allocation Table 20 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

51 Table 20: City of Sacramento Public Services Cost Allocation Bureau / Division S&B City ($) $635 Total Allocation Dist. Base Dept. % Allocation 635 Summary 4,049, % 635 $ 635 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) - 0.0% - - Recipient 0.0% % Arcade Library - 0.0% Arden Library - 0.0% Carmichael Library - 0.0% Courtland Library - 0.0% Elk Grove Library - 0.0% Fair Oaks Library - 0.0% Franklin Library - 0.0% Galt Library - 0.0% Isleton Library - 0.0% North Highlands/Antelope Library - 0.0% Orangevale Library - 0.0% Rancho Cordova Library - 0.0% Rio Linda Library - 0.0% Southgate Library - 0.0% Sylvan Oaks Library - 0.0% Walnut Grove Library - 0.0% Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library 441, % Central Library 1,304, % Colonial Heights Library 312, % Del Paso Library 258, % Galleria 248, % Martin Luther King Library 370, % McClatchy Library 255, % McKinley Library 298, % North Sacramento Library 202, % South Natomas Library 356, % Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library - 0.0% Colonial Heights Library - 0.0% Del Paso Library - 0.0% Martin Luther King Library - 0.0% McKinley Library - 0.0% North Natomas Library - 0.0% North Sacramento Library - 0.0% Pocket-Greenhaven Library - 0.0% South Natomas Library - 0.0% Valley Hi Library - 0.0% Belle Cooledge Library - 0.0% % Belle Cooledge Library - 0.0% Central Library - 0.0% Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

52 Section 21: City of Sacramento Special Tax Services (Measure B) The City of Sacramento Special Tax Services provides support for the daily operations of City branches. Allocation Method Based on the assessment of the duties of City of Sacramento Special Tax Services, it is reasonable to distribute the allocable cost by using the method described below. 1. One hundred percent (100%) of the allocable cost is distributed to the City Library branches based on special tax salaries and benefits costs for each branch. City of Sacramento Special Tax Services Cost Allocation Table 21 shows a detailed distribution of the allocable cost to other central service departments and operating departments/divisions.

53 Table 21: City of Sacramento Special Tax Services Cost Alloc (B) Bureau / Division S&B City Measure B ($) $22,861 Total Allocation Dist. Base Dept. % Allocation 22,861 Summary 347, % 22,861 $ 22,861 Donor 101 Administrative Services - 0.0% - - Bookmobiles - 0.0% - - Collection Management Svcs. (CVD/TEC) - 0.0% - - Communications - 0.0% - - Community Services - 0.0% - - Director - 0.0% - - Finance - 0.0% - - General Services - 0.0% - - Human Resources - 0.0% - - Information Technology - 0.0% - - Literacy - 0.0% - - Passport Services - 0.0% - - Sacramento Room - 0.0% - - Shared Public Services (General) - 0.0% - - Telis - 0.0% - - Youth Services - 0.0% % - - Book Fund - 0.0% % County of Sacramento Public Svcs. (General) - 0.0% % City of Sacramento Public Svcs. (General) - 0.0% % City of Sac Parcel Tax (Measure X) - 0.0% % Special Tax Public Services (Measure B) 0.0% - - Recipient 0.0% % Arcade Library - 0.0% Arden Library - 0.0% Carmichael Library - 0.0% Courtland Library - 0.0% Elk Grove Library - 0.0% Fair Oaks Library - 0.0% Franklin Library - 0.0% Galt Library - 0.0% Isleton Library - 0.0% North Highlands/Antelope Library - 0.0% Orangevale Library - 0.0% Rancho Cordova Library - 0.0% Rio Linda Library - 0.0% Southgate Library - 0.0% Sylvan Oaks Library - 0.0% Walnut Grove Library - 0.0% Collection Management Svcs. (CVD/TEC) - 0.0% Central Library - 0.0% % Belle Cooledge Library - 0.0% Central Library - 0.0% Colonial Heights Library - 0.0% Del Paso Library - 0.0% Galleria - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% Pocket-Greenhaven Library - 0.0% Valley Hi Library - 0.0% % Central Library - 0.0% Colonial Heights Library - 0.0% Del Paso Library - 0.0% Martin Luther King Library - 0.0% McKinley Library - 0.0% North Natomas Library - 0.0% North Sacramento Library - 0.0% Pocket-Greenhaven Library - 0.0% South Natomas Library - 0.0% Valley Hi Library - 0.0% Belle Cooledge Library - 0.0% % Belle Cooledge Library - 0.0% Central Library 347, % 22,861 22, Del Paso Library - 0.0% North Natomas Library - 0.0% Valley Hi Library - 0.0% Colonial Heights Library - 0.0% Martin Luther King Library - 0.0% McClatchy Library - 0.0% McKinley Library - 0.0% North Sacramento Library - 0.0% South Natomas Library - 0.0% - -

54 Second Step and Close Out As part of the first step, costs of central services were allocated to all departments, including central services based on the most fair and equitable distribution factor(s) selected for each respective central service department or fund. As a result, the allocations yielded distributions of allocable cost between the central services themselves. The costs that remained within each central service after the application of Step One are considered the indirect costs attributable to each central service. The next two steps take the allocable indirect costs, apportion them among all departments, and then close out each central service department or fund to shift all allocable costs to the Library s operating departments. Before each central service is closed out, the indirect costs charged to each central service from Step One are reallocated using the same distribution factor(s) used during Step One. This reduces the amount of indirect costs to be allocated during the close out and minimizes the significance or effect of the order of the central services. Table E2 provides a summary of the indirect cost allocation. The remaining indirect costs of each central service must now be apportioned to all departments, except for the central service whose indirect costs are being allocated, or any central service that was previously closed out. Essentially, the allocation of indirect costs for the first central service to be closed out is over all departments except itself. As each central service is closed, the remaining indirect costs are apportioned to all departments, less all previously closed central services. Through this process, all allocable costs are shifted to the operating departments or divisions. The distribution methodology utilized in the final close-out step retains the same correlation between each operating department as each central service is closed out. Table E3 provides a summary of the final close out.

55 Table E2: Step-Two Indirect Cost Allocation Second Allocation Summary Finance Administrative Services Shared Public Services (General) Director Human Resources Information Technology Communications General Services Book Fund Collection Management Svcs. (CVD/TEC) Donor 101 Amount to Allocate 96,312 51, , , , , , , , ,699 Allocated Amount 96,312 51, , , , , , , , ,699 Finance 1,191 1,016 2,082 2,089 7,946 2,118 1,316 1, Administrative Services 1, , , , Shared Public Services (General) 9, , , Director 1, ,998 1,917 6,243 2,701 2,919 2, Human Resources ,395 1,380 5,291 29,961 1,574 1, Information Technology 3,358 2,036 6,709 2,502 10,095 4,297 15,774 2, Communications 1, ,818 1,694 6,903 1,190 5,410 1, General Services 5,918 4,376 8,521 7,378 29,627 1,728 1,516 8, Book Fund 3,720 2,641 14, , Collection Management Svcs. (CVD/TEC) 2,986 3,203 6,218 5,760 23,405 1,841 1,316 6, Community Services 1, ,368 1,503 5,830 4,126 6,469 1, Telis ,296 1,681 7, ,316 1, Sacramento Room , , Literacy ,846 1,335 1, Passport Services 13, , Youth Services 1, ,625 1,775 5, ,208 1, Bookmobiles ,324 1,126 1, County of Sacramento Public Svcs. (General) 1, , City of Sac Parcel Tax (Measure X) , City of Sacramento Public Svcs. (General) Special Tax Public Services (Measure B) Recipient Arcade Library 1,848 1,343 2,591 3,055 8,808 7,677 2,261 11,153 3,673 7, Arden Library 1,921 1,412 2,915 3,526 10,181 8,360 1,831 9,967 4,195 7, Carmichael Library 2,238 1,704 3,426 4,793 11,997 12,557 2,032 16,113 7,381 14, Courtland Library ,405 1,622 1,430 1, Elk Grove Library 2,021 1,478 3,205 4,515 10,464 9,626 1,459 11,141 7,043 15, Fair Oaks Library 1,750 1,309 2,552 3,558 9,476 8,976 1,631 9,787 5,023 10, Franklin Library 1,308 1,247 2,379 3,937 8,481 11,040 1,574 4,970 6,369 14, Galt Library ,259 1,829 4,633 3,892 1,345 1,988 2,610 5, Isleton Library ,915 1,801 1,430 1, North Highlands/Antelope Library 1,781 1,158 2,777 4,044 8,040 8,181 1,688 10,166 7,217 18, Orangevale Library ,099 2,705 4,005 1,488 1,309 2,215 4, Rancho Cordova Library 1,917 1,222 2,768 4,401 8,866 8,927 1,602 10,100 7,328 18, Rio Linda Library 1, ,481 3,853 4,008 1,545 5,690 1,353 3, Southgate Library 1,532 1,197 2,325 3,555 8,429 6,136 1,688 9,492 4,241 11, Sylvan Oaks Library 1,891 1,374 2,982 3,905 9,853 8,157 1,946 10,428 5,808 12, Walnut Grove Library ,983 2,177 1, Collection Management Svcs. (CVD/TEC) Central Library

56 Table E2: Step-Two Indirect Cost Allocation (Continued) Second Allocation Summary Finance Administrative Services Shared Public Services (General) Director Human Resources Information Technology Communications General Services Book Fund Collection Management Svcs. (CVD/TEC) Amount to Allocate 96,312 51, , , , , , , , ,699 Allocated Amount 96,312 51, , , , , , , , ,699 Recipient Belle Cooledge Library 1, ,793 2,444 6,325 8,000 1,356 8,314 3,807 6, Central Library 4,689 3,571 6,395 7,552 22,002 15,388 4,823 59,386 3,989 5, Colonial Heights Library 1, ,392 2,339 4,538 5,305 1,144 6,982 3,595 9, Del Paso Library 1, ,408 3,571 3,006 1,152 4,012 1,476 3, Galleria 2, ,139 3,202 1,000 2,289 8, Martin Luther King Library 1, ,558 2,184 5,239 5,670 1,428 8,982 2,764 6, McClatchy Library 1, ,240 3,547 3,160 1,889 2,556 1,391 2, McKinley Library 1, ,144 1,691 4,448 4,336 1,350 3,725 2,198 4, North Sacramento Library ,277 2,887 2,632 1,168 1,847 1,488 4, South Natomas Library 1, ,647 2,033 5,139 6,104 1,287 8,024 3,364 6, Pocket-Greenhaven Library Valley Hi Library Central Library , , Colonial Heights Library ,535 1, ,478 1,348 3, Del Paso Library Martin Luther King Library ,284 1, , , McKinley Library ,177 1, , North Natomas Library 1,188 1,110 2,369 2,848 7,349 12,183 1,860 8,104 4,879 9, North Sacramento Library Pocket-Greenhaven Library 1, ,673 2,495 6,767 7,472 1,459 10,357 3,086 6, South Natomas Library ,145 1, , , Valley Hi Library 1,367 1,167 2,801 2,959 7,729 9,636 1,803 14,260 5,655 9, Belle Cooledge Library , , , Belle Cooledge Library Central Library ,200 1,297 5,079 4,073 1,277 14,695 1,056 1, Del Paso Library North Natomas Library Valley Hi Library Colonial Heights Library Martin Luther King Library McClatchy Library McKinley Library North Sacramento Library South Natomas Library

57 Table E2: Step-Two Indirect Cost Allocation (Continued) Second Allocation Total Second Allocation Donor 101 Summary Community Services Telis Sacramento Room Literacy Passport Services Youth Services Bookmobiles 201 County of Sacramento Public Svcs. (General) 203 City of Sac Parcel Tax (Measure X) 202 City of Sacramento Public Svcs. (General) 204 Special Tax Public Services (Measure B) $ 2,316,550 Amount to Allocate 130,202 77,110 29,994 29, ,396 85,045 59,219 31,454 14, ,496 2,316,550 Allocated Amount 130,202 77,110 29,994 29, ,396 85,045 59,219 31,454 14, ,496 2,316,550 Finance ,542 Administrative Services ,948 Shared Public Services (General) ,451 Director ,419 Human Resources ,432 Information Technology ,244 Communications ,607 General Services ,832 Book Fund ,297 Collection Management Svcs. (CVD/TEC) ,775 Community Services ,547 Telis ,817 Sacramento Room ,654 Literacy ,424 Passport Services ,547 Youth Services ,038 Bookmobiles , County of Sacramento Public Svcs. (General) , City of Sac Parcel Tax (Measure X) , City of Sacramento Public Svcs. (General) Special Tax Public Services (Measure B) Recipient Arcade Library 4,610 2, ,000 2,562 2,820 2, , Arden Library 4,972 1, ,019 2,552 11,280 2, , Carmichael Library 8,226 4,502 1,751 1,700 7,146 4,469 5,640 4, , Courtland Library , Elk Grove Library 8,324 5,474 2,129 2,067 8,689 3,255 4,230 3, , Fair Oaks Library 5,431 3,209 1,248 1,212 5,093 4,469 4,230 2, , Franklin Library 7,498 5,328 2,072 2,012 8,456 4,325 2, , Galt Library 2,845 1, ,885 4,768 2, , Isleton Library , , North Highlands/Antelope Library 8,976 6,789 2,641 2,564 10,776 6,077-2, , Orangevale Library 2,420 1, ,576 2, , Rancho Cordova Library 9,364 6,673 2,596 2,520 10,592 2,408 2,820 2, , Rio Linda Library 2,037 1, ,939 2,600-1, , Southgate Library 6,521 4,537 1,765 1,713 7, ,230 2, , Sylvan Oaks Library 6,307 4,020 1,564 1,518 6,380 3,467 5,640 2, , Walnut Grove Library , Collection Management Svcs. (CVD/TEC) Central Library

58 Table E2: Step-Two Indirect Cost Allocation (Continued) Second Allocation Total Second Allocation Summary Community Services Telis Sacramento Room Literacy Passport Services Youth Services Bookmobiles 201 County of Sacramento Public Svcs. (General) 203 City of Sac Parcel Tax (Measure X) 202 City of Sacramento Public Svcs. (General) 204 Special Tax Public Services (Measure B) $ 2,316,550 Amount to Allocate 130,202 77,110 29,994 29, ,396 85,045 59,219 31,454 14, ,496 2,316,550 Allocated Amount 130,202 77,110 29,994 29, ,396 85,045 59,219 31,454 14, ,496 2,316,550 Recipient Belle Cooledge Library 4,347 1, ,785-1, , Central Library 3, , , Colonial Heights Library 5,077 3,505 1,363 1,323 5,563-1, , Del Paso Library 2,011 1, , , Galleria , Martin Luther King Library 3,762 2, ,779-1, , McClatchy Library 1, ,186-1, , McKinley Library 2,124 1, ,329-2, , North Sacramento Library 1,924 1, , , South Natomas Library 4,768 1, , , Pocket-Greenhaven Library Valley Hi Library Central Library , , Colonial Heights Library 1,904 1, ,086 3, , Del Paso Library , , Martin Luther King Library , , McKinley Library , , North Natomas Library 4,678 3,197 1,244 1,207 5,075 3, , , North Sacramento Library , Pocket-Greenhaven Library 4,282 2, ,709 4,922 1,410-3, , South Natomas Library 1, , , Valley Hi Library 6,565 2, ,914 4,382 2,820-4, , Belle Cooledge Library , , Belle Cooledge Library Central Library ,496 38, Del Paso Library North Natomas Library Valley Hi Library Colonial Heights Library Martin Luther King Library McClatchy Library McKinley Library North Sacramento Library South Natomas Library

59 Table E3: Final Step Close-Out Allocation Step Down Allocation Step Down Allocation Donor 101 Summary Finance Administrative Services Shared Public Services (General) Director Human Resources Information Technology Communications General Services Book Fund Collection Management Svcs. (CVD/TEC) Community Services Amount to Allocate 19,542 11,291 21,496 21,346 43,316 51,628 22,997 78,265 26,884 60,223 27,677 18,860 Allocated Amount 19,542 11,291 21,496 21,346 43,316 51,628 22,997 78,265 26,884 60,223 27,677 18,860 Finance Administrative Services 343 Shared Public Services (General) 1, Director Human Resources Information Technology , ,445 Communications General Services 1, ,635 1,471 4, Book Fund , Collection Management Svcs. (CVD/TEC) ,193 1,149 3, ,574 - Community Services , Telis , Sacramento Room Literacy Passport Services 2, Youth Services , Bookmobiles County of Sacramento Public Svcs. (General) City of Sac Parcel Tax (Measure X) City of Sacramento Public Svcs. (General) Special Tax Public Services (Measure B) Recipient Arcade Library ,261 1, , , Arden Library ,458 1, ,594 1,031 1,857 1, Carmichael Library ,718 2, ,193 1,815 3,763 1,749 1, Courtland Library Elk Grove Library ,498 2, ,899 1,731 4,097 1,769 1, Fair Oaks Library ,357 2, ,547 1,235 2,623 1, Franklin Library ,214 2, ,293 1,566 3,867 1,594 1, Galt Library , Isleton Library North Highlands/Antelope Library ,151 1, ,645 1,774 4,705 1,908 1, Orangevale Library , Rancho Cordova Library ,269 2, ,628 1,802 4,682 1,991 1, Rio Linda Library , Southgate Library ,207 1, ,470 1,043 3,000 1,386 1, Sylvan Oaks Library ,411 1, ,713 1,428 3,166 1, Walnut Grove Library Collection Management Svcs. (CVD/TEC) Central Library Telis

60 Table E3: Final Step Close-Out Allocation (Continued) Step Down Allocation Step Down Allocation Summary Finance Administrative Services Shared Public Services (General) Director Human Resources Information Technology Communications General Services Book Fund Collection Management Svcs. (CVD/TEC) Amount to Allocate 19,542 11,291 21,496 21,346 43,316 51,628 22,997 78,265 26,884 60,223 27,677 18,860 Allocated Amount 19,542 11,291 21,496 21,346 43,316 51,628 22,997 78,265 26,884 60,223 27,677 18,860 Recipient Belle Cooledge Library , , , Central Library ,227 1,506 3,150 3,646 1,484 15, , Colonial Heights Library , , ,396 1, Del Paso Library , Galleria , Martin Luther King Library , , , McClatchy Library McKinley Library , , North Sacramento Library , South Natomas Library , , ,635 1, Pocket-Greenhaven Library Valley Hi Library Central Library Colonial Heights Library Del Paso Library Martin Luther King Library McKinley Library North Natomas Library ,052 2, ,109 1,200 2, North Sacramento Library Pocket-Greenhaven Library , , , South Natomas Library Valley Hi Library ,106 2, ,711 1,390 2,461 1, Belle Cooledge Library Belle Cooledge Library Central Library , Del Paso Library North Natomas Library Valley Hi Library Colonial Heights Library Martin Luther King Library McClatchy Library McKinley Library North Sacramento Library South Natomas Library Community Services Telis

61 Table E3: Final Step Close-Out Allocation (Continued) Step Down Total Allocation Summary Donor 101 Summary Sacramento Room Literacy Passport Services Youth Services Bookmobiles 201 County of Sacramento Public Svcs. (General) 203 City of Sac Parcel Tax (Measure X) 202 City of Sacramento Public Svcs. (General) 204 Special Tax Public Services (Measure B) Amount to Allocate 6,875 6,641 20,085 20,691 7,896 7,428 3, ,673 Allocated Amount 6,875 6,641 20,085 20,691 7,896 7,428 3, ,673 $ 420,981 19,418,575 Finance Administrative Services Shared Public Services (General) Director Human Resources Information Technology Communications General Services Book Fund Collection Management Svcs. (CVD/TEC) Community Services Telis Sacramento Room Literacy - Passport Services - - Youth Services Bookmobiles County of Sacramento Public Svcs. (General) City of Sac Parcel Tax (Measure X) City of Sacramento Public Svcs. (General) Special Tax Public Services (Measure B) Recipient Arcade Library , , Arden Library , , , Carmichael Library ,173 1, , ,262 1,277, Courtland Library ,210 98, Elk Grove Library , ,831 1,124, Fair Oaks Library , , , Franklin Library ,388 1, , , Galt Library , , , Isleton Library , , , North Highlands/Antelope Library ,768 1, ,369 1,128, Orangevale Library , , Rancho Cordova Library , ,240 1,129, Rio Linda Library , , Southgate Library , , , Sylvan Oaks Library , , , Walnut Grove Library ,389 94, Collection Management Svcs. (CVD/TEC) Central Library

62 Table E3: Final Step Close-Out Allocation (Continued) Step Down Total Allocation Summary Summary Sacramento Room Literacy Passport Services Youth Services Bookmobiles 201 County of Sacramento Public Svcs. (General) 203 City of Sac Parcel Tax (Measure X) 202 City of Sacramento Public Svcs. (General) 204 Special Tax Public Services (Measure B) $ 420,981 19,418,575 Amount to Allocate 6,875 6,641 20,085 20,691 7,896 7,428 3, ,673 Allocated Amount 6,875 6,641 20,085 20,691 7,896 7,428 3, ,673 Recipient Belle Cooledge Library , , Central Library ,947 1,330, Colonial Heights Library , , Del Paso Library , , Galleria , , Martin Luther King Library , , McClatchy Library , , McKinley Library , , North Sacramento Library , , South Natomas Library , , Pocket-Greenhaven Library Valley Hi Library Central Library ,435 98, Colonial Heights Library , , Del Paso Library ,342 54, Martin Luther King Library , , McKinley Library , , North Natomas Library , , North Sacramento Library ,225 51, Pocket-Greenhaven Library , , , South Natomas Library , , , Valley Hi Library , , , , Belle Cooledge Library , , , Belle Cooledge Library Central Library , , Del Paso Library , North Natomas Library , Valley Hi Library , Colonial Heights Library , Martin Luther King Library McClatchy Library McKinley Library North Sacramento Library South Natomas Library ,105

63 Table E4 summarizes the final result of distributing the total allocable cost of $19,418,576 to each library branch. The allocations shown below are equal to the final column of Table E3. Table E4: Allocated Costs to Recipient Departments Allocated Cost Summary Total 2017 Expenditures (Includes CIP and DS) Summary 19,270,633 Indirect Allocation $ $ 19,418,576 Recipient Arcade Library 1,777, , Arden Library 935, , Carmichael Library 973,633 1,277, Courtland Library 147,406 98, Elk Grove Library 837,348 1,124, Fair Oaks Library 707, , Franklin Library 632, , Galt Library 340, , Isleton Library 151, , North Highlands/Antelope Library 1,332,071 1,128, Orangevale Library 225, , Rancho Cordova Library 748,893 1,129, Rio Linda Library 303, , Southgate Library 671, , Sylvan Oaks Library 805, , Walnut Grove Library 117,819 94, Collection Management Svcs. (CVD/T Central Library 1, Belle Cooledge Library 508, , Central Library 2,014,306 1,330, Colonial Heights Library 365, , Del Paso Library 280, , Galleria 390, , Martin Luther King Library 427, , McClatchy Library 275, , McKinley Library 324, , North Sacramento Library 297, , South Natomas Library 400, , Pocket-Greenhaven Library 6, Valley Hi Library Central Library 68,216 98, Colonial Heights Library 92, , Del Paso Library 13,254 54, Martin Luther King Library 146, , McKinley Library 84, , North Natomas Library 622, , North Sacramento Library 24,873 51, Pocket-Greenhaven Library 508, , South Natomas Library 79, , Valley Hi Library 676, , Belle Cooledge Library 36, , Belle Cooledge Library 38, Central Library 709, , Del Paso Library 43,533 1, North Natomas Library 240 1, Valley Hi Library 175 7, Colonial Heights Library 46,631 1, Martin Luther King Library 7, McClatchy Library 5, McKinley Library North Sacramento Library 25, South Natomas Library 40,725 1,105

64 Item 6.4, Attachment A Sacramento Public Library Authority Overhead Cost Allocation Update Presentation of Results and Model Thursday, May 24, 2018

65 Willdan Financial Services Background Willdan Financial Services - ver 60 employees providing financial services to local agencies More than 50 years providing Financial Consulting, Federal Compliance and District Administration Services Financial Consulting Services: Cost Allocation Plans and User Fee Studies Water, Wastewater and Solid Waste Utility Rate Studies Special District Formations (CFD, AD, LLD, BID) Prop 218 Nexus Studies and Compliance Impact and Connection Fee Studies Assessment & Re-assessment Engineering / Ballotin

66 Willdan Project Team Chris Fisher, Project Director Resource coordination, strategy development QA/QC, review of reports and models Tony Thrasher, Project Manager Lead analytical and modeling efforts Incorporate direct data and feedback

67 What is a Cost Allocation Plan? Cost Allocation Plan (CAP) ensures that costs associated with Central Service Departments are appropriately allocated to respective Operating Departments, branches and/or funds In compliance with OMB Super Circular and 2 CFR 200 Cost Principles. Tool that formulates an equitable methodology to identify and allocate indirect costs to direct cost programs Allocations should represent how the library branches use and benefit from central support services

68 Building Blocks of a Cost Allocation Plan Evaluate costs of central service departments (donors) to determine which amounts are appropriately allocable to each branch Identify the major functions of each central service Determine how branches utilize and benefit from central overhead service functions Identify distribution bases that best represent those functions and collect necessary data Allocate the cost of central services using the distribution bases

69 Authority Internal Structure Donor Departments Library Branches Director Finance Human Resources Central service departments provide support to branches Central Library Carmichael Library Arden Library Individual branches provide services directly to the public