COST ALLOCATION PLAN COUNTY OF SANTA BARBARA STATE OF CALIFORNIA. For use in the Fiscal Year ROBERT W. GEIS, CPA AUDITOR CONTROLLER

Transcription

1 COUNTY OF SANTA BARBARA STATE OF CALIFORNIA COST ALLOCATION PLAN For use in the Fiscal Year ROBERT W. GEIS, CPA AUDITOR CONTROLLER PREPARED IN ACCORDANCE WITH OMB CIRCULAR A-87

2 COUNTY OF SANTA BARBARA STATE OF CALIFORNIA COST ALLOCATION PLAN FOR USE IN THE FISCAL YEAR PREPARED IN ACCORDANCE WITH OMB CIRCULAR A-87 ROBERT W. GEIS, CPA AUDITOR-CONTROLLER

3 Santa Barbara County County-wide Cost Plan TABLE OF CONTENTS

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5 Schedule County of Santa Barbara OMB Circular A-87 Cost Plan for Use in Fiscal Year Table of Contents Summary Information Page...Auditor s Certification Organization Chart General Comments SCO Negotiation Agreement... 6 A... Costs By Cost Plan Unit... 9 B...Fixed Costs Proposed C...Detail of Costs D...Summary of Costs E...Summary of Basis F...Cost Adjustments Breakout for Roll-Forward Equipment Use Detail Narrative Costs to be Functional Costs x...Detail Summary Structure Use Detail Narrative Costs to be Functional Costs x...Detail Summary County Executive Detail Narrative Costs to be Functional Costs x...Detail Summary County Counsel Detail Narrative Costs to be Functional Costs x...Detail Summary Landscape Maintenance Detail Narrative Costs to be Functional Costs x...Detail Summary... 88

6 County of Santa Barbara OMB Circular A-87 Cost Plan for Use in Fiscal Year Schedule Table of Contents (continued) Auditor-Controller Detail Page Narrative Costs to be Functional Costs x...Detail Summary Purchasing Detail Narrative Costs to be Functional Costs x...Detail Summary Facilities Management Detail Narrative Costs to be Functional Costs x...Detail Summary Human Resources Department Detail Narrative Costs to be Functional Costs x...Detail Summary Treasurer/Retirement Detail Narrative Costs to be Functional Costs x...Detail Summary...193

7 County of Santa Barbara OMB Circular A-87 Cost Plan for Use in Fiscal Year Supplemental Information Exhibit Table of Contents Internal Service Funds Page I...General Comments Combining Statement of Net Assets Combining Statement of Revenues, Expenses & Changes in Fund Net Assets Combining Statement of Cash Flows Structures 4...Structure s by Cost Plan Unit Structure s by Building Occupancy of Multi-Use Structures Occupancy in Non-County Owned Structures Details of County-Owned Structures (Acquisition Means, Dates, Costs, and Improvements) Pension Trust Fund & Risk Management 9...Certification of Actuarial Assumptions Actuarial Summary Reports...264

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9 Santa Barbara County County-wide Cost Plan SUMMARY INFORMATION

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11 05-Jan-J J County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Certification for the Countywide Cost Plan [Exhibit 1401] This is to certify that J have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal dated January 5, 20 II to establish cost allocations or billings for July 1, 2011 through June 30, 2012 are allowable in accordance with the requirements of OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments and the federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated, in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. I declare that the foregoing' ru~d correct.,/.i Robert W. Geis, CPA Auditor-Controller County of Santa Barbara Date 2

12 County of Santa Barbara Organization Chart Citizens Boards, Commissions & Committees Board of Supervisors Salud Carbajal- First District Janet Wolf- Second District, Chair Doreen Farr- Third District Joni Gray- Fourth District, Vice Chair Joe Centeno- Fifth District Special Districts For which the governing board is the County Board of Supervisors Michael F. Brown County Executive Officer Terri Nisich Assistant CEO Vacant Assistant CEO Susan Paul Assistant CEO Human Resources Director William F. Brown Sheriff-Coroner Michael Dyer Fire Chief Scott McGolpin Public Works Director & Road Commissioner Michael Harris Office of Emergency Services Director Kathy Gallagher Social Services Director Carrie Topliffe Child Support Services Director Takashi M. Wada, MD Public Health Director Daniel Hernandez Parks Director Pat Wheatley First 5, Children and Families Commission Ann Detrick Alcohol, Drug & Mental Health Services Director Robert Nisbet General Services Director Dennis Marshall County Counsel Sally Nagy Information Technology Chief Information Officer Glenn Russell Planning & Development Director Arthur A. Garcia Presiding Judge, Superior Court Daniel Milei Information Technology Director Vacant Agricultural Commissioner Gary M. Blair Superior Court Executive Officer Patricia Stewart Chief Probation Officer vi Appointed Elected Limited to budgetary and staff level control Jason Stilwell Assistant CEO Budget Director Robert W. Geis Auditor-Controller Bernice James Treasurer Tax Collector, Public Admin/Guardian Joseph Holland Clerk-Recorder Assessor Ann Bramsen (acting) District Attorney Greg Paraskou Public Defender David Matson Housing & Comm. Develop. Director 3

13 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year General Comments This Cost Plan (The Plan) uses the cost principles and procedures outlined in OMB A-87 to allocate the allowable expenditures of eight central support (or cost center) departments: Cost Center Title Services County Executive Office Directly Identified Special Projects Fiscal Management and Budget Preparation County Counsel Legal Services Landscape Maintenance Building Landscape Maintenance Directly Identified Special Projects Auditor-Controller Directly Identified Special Projects Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support Internal Audit Payroll Accounting Purchasing Agent Surplus Property Mail Courier Procurement Facilities Management Building Maintenance Directly Identified Building Charges Real Property & Property Management Directly Identified Special Projects Human Resources Directly Identified Special Projects Human Resources Services - Countywide Health Insurance Plan Administration (not Self-Funded) Dental Insurance Administration (not Self-Funded) Dental Self-Insurance Unemployment Self-Insurance Employee University Treasurer/Tax Collector/ Central Collections Public Administrator Bank Activity Charges Deferred Compensation 4

14 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year The Plan also allocates use allowance and depreciation for equipment, and use allowance and rental rates for structures. Central support department narratives describe the allocation methods used. Intrafund transfers and revenues received by central support departments for allowable functions reduce the allocations as shown on the central support department schedules; revenues received for refunds or reimbursements reduces central support department functional expenditures. All fiscal information in this plan reconciles to the Auditor-Controller s Financial Information Network (FIN), which provides complete accounting information by fund and department. Financial status reports provide fiscal year expenditures and revenues, and transaction registers provide detailed analyses of revenues for cost adjustments and direct billing information. All departments, including the Fire Department that recently transitioned, are on the County s electronic timecard system. Employees transmit their timecards to their supervisors for approval on a bi-weekly basis; the timecards have electronic signatures. The data in the electronic timecard system is used to calculate the payroll figures that feed directly into the County s FIN financial accounting system. The electronic timecard system meets the criteria of the OMB Circular A-87 and the California Cost Plan Handbook. Significant Changes from Plan: (1) Employee University (cost plan unit 64000, function 10) The allocation base was changed from the total course charges to the total course hours. The total course hours takes into account the length of the course and is more representative of the cost associated with the course. Fixed Costs and Adjustments: There are four bottom-line adjustments included in this Plan. At the end of fiscal year , the Trial Court Funds ceased to use the County s central support services. The cost plan for use in fiscal year included a bottom-line adjustment that reduced both the use year and roll-forward allocation to zero. Adjustment 1 corrects the negative roll-forward. Beginning in fiscal year , the County established an Internal Services Fund for charging out utility costs to departments/funds. The cost plan for use in fiscal year included a bottom-line adjustment that reduced both the use year and roll-forward allocation to zero. This adjustment corrects the negative roll-forward. Adjustment 3 reduces the Courts 5901 rollforward by an amount that was allocated in the cost plan for use in fiscal year , but was never collected. Beginning in fiscal year , the DSS-ARRA-WIA program will begin to get direct billed for all central support services. Adjustment 4 reduces the DSS-ARRA-WIA program allocation to zero. 5

15 JOHN CHIANG Olaltfarnia ~tatc <1Ianiral1 r ileceived 2011 AUG IS Am 1/'1 B 30 AUDITOR G NTR U OLLER NEGOTIATION AGREEMENT COUNTYWIDE COST ALLOCATION PLAN County of Santa Barbara Santa Barbara, California Date: Filing Ref: July 15, 2011 SBA12 Pursuant to federal Office of Management and Budget (OMB) Circular A-87, the State Controller's Office formally approves the Countywide Cost Plan as described in Section I for use in the fiscal year. This approval is subject to the conditions contained in Section III. Departmental indirect cost proposals should clearly identify those costs that have been distributed through Sections I and II of this agreement in accordance with the guidelines of the responsible grantor agency for that department. Further, data processing systems may be subject to grantor agency approval prior to the reimbursement of certain costs allocated, billed, or cost applied from the Data Processing Department. SECTION I: COSTS DISTRIBUTED THROUGH COUNTYWIDE COST ALLOCATIONS The indirect overhead and support service costs listed in Schedule A (attached) are formally approved as actual costs for the fiscal year and as estimated costs for the fiscal year on a "fixed with carry-forward" basis. These costs may be included as part of the costs of the colinty departments indicated effective July 1,2011, for further allocation to federal grants and contracts perfol111ed by the respective county departments. 6

16 County of Santa Barbara July 15,2011 SECTION II: COSTS DISTRIBUTED THROUGH BILLING OR COST TRANSFER MECHANISMS 1. Employee Fringe Benefits 7. Information Teclmology (IS F) 2. County Executive 8. Vehicle Operations and Maintenance ".J. County Counsel (ISF) 4. Auditor-Controller 9. Communication Services (ISF) 5. GS Facilities Management 10. Utilities (IS F) 6. Human Resources II. Self-Insurance Programs (lsf) In addition to Section I, which provides for services furnished but not bil1ed, the services listed above are furnished and billed to statellocal departments and agencies. Direct charges from the above centers should be billed or cost applied in accordance with the procedures established by the county as described in its Countywide Cost Plan and may be included as part of the costs ofthe county departments indicated in Section 1. SECTION III: CONDITIONS A. LIMITATIONS: Use of the an10l1l1ts contained in this Negotiation Agreement are subject to any statutory or administrative limitations and, when ultimately allocated to individual grants or contracts-threugh t+le-iftei-ir-eet~eest-proposals of each county-depm:tm.ent,are applicable only to the extent that funds are available. Acceptance of the amounts agreed to herein is predicated on the conditions: (1) that no costs other than those incurred by the county were included for distribution in its Countywide Cost Plan as finally accepted, and that such costs are legal obligations of the county and allowable under the governing cost principles, (2) that similar types of costs have been accorded consistent accounting treatment, and (3) that the information provided by the county that was used as the basis for acceptance of the amollnts agreed to herein is 110t subsequently found to be materially incomplete or inaccurate. B. CHANGES: Fixed amounts contained in this Negotiation Agreement are based on the organizational struchlre and the accounting system in effect at the time the proposal was submitted. Significant changes in the organizational structure or changes in the method of accounting for costs that materially affect the an10lmt of reimbursement resulting from use of the amounts in this Negotiation Agreement will require prior approval of the authorized representative of the responsible negotiation agency. Failure to obtain such approval may result in subsequent audit disallowances. C. FIXED AMOUNTS: The fixed amounts contained in Section I of this agreement are based on an estimate of the costs that will be incurred during the period to which the amounts apply. When the actual costs for this period are determined, any differences between the fixed costs used as an estimate and the actual costs will be co.nsidered in a subsequent agreement. 7

17 County of Santa Barbara July 15,2011 D. BILLED COSTS: Charges for the services cited in Section II will be billed or cost applied in accordance with the procedures established by the county and recorded on the books of the cost center providing the service. Such charges will be based on the actual allowable costs, as defined by OMB Circular A-87, inculted by the cost center responsible for providing the service. Any differences between the billed allowable costs and the actual allowable costs for a particular accounting period will be considered in a subsequent agreement. E. NOTIFICATION TO STATE AND FEDERAL AGENCIES: Copies of this document will be provided to other state and federal agencies as a means of notifying them of this approval. F. SPECIAL REMARKS: None SECTION IV: ACCEPTANCE JOHN CHIANG CALIFORNIA ST A TE CONTROLLER B~.L-?-- George Loias, Assistant Division Chief,,/~,~~e.. /.:: Local Government Operations /tw"itl/c -~A/r4Vl/tE.t'Di:\!ision of AccmlDting and Reporting TiJle J v/.. / r{j;; (1/ Date ---=r4l--"-4tf/r-7!l--::.lt----- Date Negotiated by Zakia Shamim Telephone (916) cc: State and Federal Agencies Attachment 8

18 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter BOS DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Eq Use Allow ,707 21,993 7,681 3, Str Use Allow 27, , , , , Cnty Exec 26,678 97,806 40, ,232 68,590 72, Cnty Counsel 175,210 15,174 2,901 45,565 16,100 1, Land Maint 5,346 11,170 26,587 10,289 54, Aud-Cont 24,266 95,427 58, , ,207 50, GS-Purchasing 16,543 17,328 7,249 26,330 14,873 15, GS-Fac Svcs 101, ,765 1, , , , Human Resour 19, , , , ,699 97, Treasurer 790 3,167 1, ,659 10,598 90,743 Total 398, , ,175 1,765,320 1,183, ,366 Rollforward (27,764) 90,947 (5,357) (71,040) (132,339) 119,259 Cost w/ Rollforward 370, , ,817 1,694,280 1,050, ,625 Adjustments (224) Proposed Costs 370, , ,817 1,694,280 1,050, ,625 CostCenter Court Ops Grand Jury Ct 0069 Svs Ct 5901 Svs Fire Sher- Coroner Eq Use Allow 20, , Str Use Allow 186,106 1,668 38, , Cnty Exec 1,710 18, , , Cnty Counsel 2,411 3,238 54,264 73, Land Maint 70 3, , Aud-Cont 6,418 24,071 1, , , GS-Purchasin 3, ,625 47, GS-Fac Svcs 169 (10,523) , , Human Resour 8, , , Treasurer ,720 11,513 Total 186,345 9,181 55,348 1,050 1,324,601 2,655,562 Rollforward (1,285,007) (31,760) (69,953) (3,687) (75,014) 83,161 Cost w/ Rollforward (1,098,663) (22,578) (14,605) (2,637) 1,249,587 2,738,723 Adjustments 31, ,369 Proposed Costs (1,067,022) (22,578) (14,605) (1,734) 1,249,595 2,745,092 9

19 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter Sher- Custody Inmate Welfare PHD PHD- CHIP PHD- EMS PHD- HS Eq Use Allow 26, Str Use Allow 409, ,173 4,008 16, Cnty Exec 143,432 4, ,624 6,896 1, Cnty Counsel 35,489 55,169 5,657 1, Land Maint , , Aud-Cont 196,851 12, , ,561 7, GS-Purchasing 4,955 2, ,106 8,050 19, GS-Fac Svcs 1,132, ,030 20,311 65, Human Resour 261,604 22, ,151 41,394 2, Treasurer 6, , Total 2,216,521 42,131 2,844, , ,035 Rollforward (202,593) 12,069 (164,379) (1,934) 50,283 77,600 Cost w/ Rollforward 2,013,929 54,201 2,680,603 (1,724) 167, ,635 Adjustments 23,514 19,817 1, Proposed Costs 2,037,443 54,201 2,700,420 (1,724) 168, ,228 CostCenter PHD- EHS PHD- AS PHD- TSAC ADMHS ADMHS ADMHS-ADP Eq Use Allow 1, Str Use Allow 23,851 28,244 93,139 10,887 2, Cnty Exec 15,473 13, ,813 39,437 10, Cnty Counsel 4,683 8,644 (3,461) Land Maint 1,852 7,569 20,983 1, Aud-Cont 25,850 78,801 3, ,970 62,574 36, GS-Purchasin 5,118 16,546 2,153 42,541 2,128 6, GS-Fac Svcs 28, , ,941 95,034 6, Human Resour 28,807 32, ,214 56,456 17, Treasurer 804 4, ,289 1,505 2,476 Total 135, ,873 5,227 1,213, ,992 82,845 Rollforward 1,191 35,821 (1,582) 85, ,080 (67,180) Cost w/ Rollforward 136, ,694 3,645 1,299, ,071 15,665 Adjustments 1,232 (877) 4,669 1,484 Proposed Costs 137, ,817 3,645 1,304, ,071 17,149 10

20 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter Soc Svcs IHSS DSS- ARRA Ag Comm PLCFD P&D Eq Use Allow 54,673 19, Str Use Allow 797,516 14,697 9, Cnty Exec 283,884 3,244 3,458 33,734 65, Cnty Counsel 207, ,961 4,352 1,072, Land Maint 32,624 3,075 6, Aud-Cont 501,382 7,233 16,831 26, , GS-Purchasing 79,851 1,230 1,743 14,709 12, GS-Fac Svcs 7,331 70, , Human Resour 833,579 12,306 29,572 44,938 98, Treasurer 153, ,914 4,994 Total 2,897,019 25,120 51, ,525 4,755 1,517,217 Rollforward (99,887) (7,273) 27,887 (4,548) 22,474 Cost w/ Rollforward 2,797,132 17,847 51, , ,539,691 Adjustments (51,614) 1,396 Proposed Costs 2,797,132 17, , ,539,691 CostCenter RDA IV P&D- Energy P&D- B&S P&D- Oil PW- Admin PW- Roads Eq Use Allow 5,191 1,474 18, Str Use Allow ,018 8,086 34, Cnty Exec (83,395) 5,165 25,219 2,369 10,992 71, Cnty Counsel (3,996) (273) 35,072 11,412 4,910 81, Land Maint ,183 1,834 2, Aud-Cont (25,161) 13,769 43,806 3,341 24, , GS-Purchasin 5,740 2,384 9,873 4,424 8,706 78, GS-Fac Svcs 20,051 13,361 53, , , Human Resour 4,624 30,794 5,908 15, , Treasurer ,088 5,009 Total (86,218) 46, ,062 27, , ,991 Rollforward (97,007) (57,622) (3,949) 17, ,743 (41,347) Cost w/ Rollforward (183,225) (11,148) 213,113 45, , ,644 Adjustments Proposed Costs (183,225) (11,148) 213,113 45, , ,644 11

21 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter GS- Airports PW- Surveyor PW- Flood PW- Water PW- Proj Clnwtr PW- SWM Eq Use Allow 16, Str Use Allow 3,705 6,377 2, Cnty Exec 9,397 26,679 5,036 49, Cnty Counsel 69,372 30,919 14, Land Maint 890 1, , Aud-Cont , ,227 21,265 3, , GS-Purchasing 26 2,359 29,918 7,217 1,461 59, GS-Fac Svcs 3,196 21,606 58,283 10,053 39, Human Resour 22,730 35,871 6,851 84, Treasurer , ,920 Total 4, , ,462 67,857 5, ,727 Rollforward (2,399) (16,584) (43,616) 12, (48,416) Cost w/ Rollforward 1, , ,847 80,011 6, ,311 Adjustments Proposed Costs 1, , ,847 80,011 6, ,311 CostCenter PW- Lag San HCD HCD- AH HCD- Home Prog HCD- OCFD HCD- CDBG Eq Use Allow 3, Str Use Allow 11,211 2, Cnty Exec 9, , Cnty Counsel 3,975 54,027 6,364 10, Land Maint Aud-Cont 32,432 12,768 5,055 1, , GS-Purchasin 19,504 5,355 1, , GS-Fac Svcs 12,721 14, Human Resour 22,050 11, Treasurer 1,700 1, Total 113, ,121 6,740 7, ,748 Rollforward 15,818 77,987 2,593 (1,433) (7,857) 11,184 Cost w/ Rollforward 128, ,108 9,333 6,002 (7,280) 30,932 Adjustments Proposed Costs 128, ,108 9,333 6,002 (7,280) 30,932 12

22 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter HCD- MEF Clk- Rec-Assr GS- Admin GS- Med Mal GS- Work Comp GS- Liability Eq Use Allow 170,623 7, Str Use Allow 186,391 11,775 1, Cnty Exec 69,637 15,292 8,234 2, Cnty Counsel 50,035 6,170 8,116 (40,704) (62,983) Land Maint 94,956 3, Aud-Cont 27, ,057 19, ,277 5, GS-Purchasing 23,406 2,819 4, GS-Fac Svcs 569,846 29,521 4, Human Resour 127,822 29,787 9,060 2, Treasurer 4, , Total 27,780 1,414, ,387 8,605 23,011 (52,807) Rollforward (252,005) (98,036) 7,717 31,716 (14,900) Cost w/ Rollforward 27,780 1,162,668 28,351 16,321 54,727 (67,707) Adjustments Proposed Costs 27,780 1,162,668 28,351 16,321 54,727 (67,707) CostCenter GS- Comm GS- Veh Ops GS-ITS GS- Utilities GS- Repro HR- Unemp SI Eq Use Allow Str Use Allow 3,882 4,947 21,425 10, Cnty Exec 5,607 17,919 53, , Cnty Counsel Land Maint 7, ,831 1, Aud-Cont 18,525 43,542 29,653 4,168 17, GS-Purchasin 9,033 11,596 10, , GS-Fac Svcs 74,263 56,904 84,924 39, Human Resour 7,706 17,860 27, , Treasurer 712 2, , Total 127, , ,103 15,843 85, Rollforward 49,424 (65,430) (205,411) (35,130) 85,439 (719) Cost w/ Rollforward 177,036 89,909 26,692 (19,287) 170,877 (601) Adjustments 72 2 Proposed Costs 177,107 89,909 26,694 (19,287) 170,877 (601) 13

23 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter HR- Dent SI ITD Law Library SBC Retirement SBC OPEB LAFCO Eq Use Allow 54, Str Use Allow 13, Cnty Exec 7,142 5, Cnty Counsel 298 1,889 (37,476) Land Maint 37,605 1, Aud-Cont 1,187 10,612 8,553 42,746 7,281 6, GS-Purchasing 2,614 3,809 3, GS-Fac Svcs 307,236 2, Human Resour ,793 2, Treasurer 7, , Total 9,291 85, ,785 59,316 7,281 (24,873) Rollforward , , (33,495) Cost w/ Rollforward 10, , ,187 59,679 7,281 (58,368) Adjustments Proposed Costs 10, , ,187 59,679 7,281 (58,368) CostCenter SM Pub Airport Carp Cem Dist Goleta Cem Dist Guadalupe Lompoc Cem LA Cem Dist Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont GS-Purchasin GS-Fac Svcs Human Resour ,265 13,702 29,959 13,257 11, Treasurer Total ,434 13,943 30,046 13,454 11,424 Rollforward 656 (1,164) 1,196 22,879 (28,236) (3,080) Cost w/ Rollforward 1,312 24,271 15,139 52,925 (14,781) 8,344 Adjustments Proposed Costs 1,312 24,271 15,139 52,925 (14,781) 8,344 14

24 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter Oak Hill Cem D SM Cem Dist Casmalia Los Alamos CSD MH CSD SY CSD Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont 12,625 19,855 15, GS-Purchasing GS-Fac Svcs Human Resour Treasurer Total 12,774 20,424 15, Rollforward 3,853 9,294 3, Cost w/ Rollforward 16,627 29,718 19, ,286 Adjustments Proposed Costs 16,627 29,718 19, ,286 CostCenter VV CSD CSFPD MFPD Lompoc HCD Embarcadero Goleta West San Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont GS-Purchasin GS-Fac Svcs Human Resour 13 76,813 36, Treasurer 1, Total 13 78,125 36, Rollforward 13 20,460 1, Cost w/ Rollforward 26 98,585 38,651 1, Adjustments Proposed Costs 26 98,585 38,651 1,

25 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter SB MTD MVMD CVRD CRCD Carp San Dist Goleta SD Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont 708 9,614 18,904 9, GS-Purchasing GS-Fac Svcs Human Resour Treasurer 1, Total ,687 19,369 9, Rollforward 708 2,258 (11,782) (13,456) Cost w/ Rollforward 1,417 12,944 7,588 (4,272) 1,312 1,443 Adjustments Proposed Costs 1,417 12,944 7,588 (4,272) 1,312 1,443 CostCenter IVRPD Mont San Dist Summ San Dist Mon Wtr Dist SMVWCD SYRWCD Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont GS-Purchasin GS-Fac Svcs Human Resour 23,158 1,048 7, , Treasurer Total 24,097 1,057 8, , Rollforward 1,949 1,057 7, , Cost w/ Rollforward 26,046 2,114 16, , Adjustments Proposed Costs 26,046 2,114 16, ,

26 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter SYRWCD, SBCAG APCD Prop Dept Other Eq Use Allow 20,925 10, Str Use Allow 27, , Cnty Exec 11,150 21,060 3, Cnty Counsel 34,574 (13,486) (1,072) (63,338) Land Maint 865 1, Aud-Cont ,685 30,167 40,243 41, , GS-Purchasing 3,498 11,494 15,137 10,121 80, GS-Fac Svcs 4,589 8,272 51, , Human Resour 5,415 19,849 18,850 50, Treasurer 2,407 1,801 1,591 1, ,240 Total ,753 43,662 86, ,998 1,995,936 Rollforward ,670 1,577 (52,907) 15, ,319 Cost w/ Rollforward ,423 45,239 33, ,248 2,364,256 Adjustments 177 Proposed Costs ,423 45,239 34, ,248 2,364,256 CostCenter Subtotal Direct Billed Unallocated Total Eq Use Allow 1,030,847 1,030, Str Use Allow 3,442,405 3,442, Cnty Exec 2,410,441 85,000 1,460,391 3,955, Cnty Counsel 1,992,944 4,130, ,116 6,541, Land Maint 418,216 10,873,200 11,291, Aud-Cont 5,391, ,834 1,156,871 6,677, GS-Purchasin 949, , GS-Fac Svcs 8,048,616 1,548,528 56,398 9,653, Human Resour 4,448, ,187 21,205 4,596, Treasurer 1,362,416 5,625,494 6,987,910 Total 29,494,832 6,020,242 19,611,677 55,126,751 Rollforward (1,231,088) (1,231,088) Cost w/ Rollforward 28,263,745 6,020,242 19,611,677 53,895,663 Adjustments 40,186 40,186 Proposed Costs 28,303,931 6,020,242 19,611,677 53,935,849 17

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28 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Fixed Costs Proposed Schedule B Final Costs Fiscal Fixed Costs Fiscal Rollforward Differences Actual Cost w/ Rollfwrd Adjustments Proposed for Following Yr BOS 398, ,910 (27,764) 370, , DA 827, ,839 90, ,732 (224) 918, Child Supt Srvc 229, ,532 (5,357) 223, , Prob Svcs 1,765,320 1,836,361 (71,040) 1,694,280 1,694, Prob Inst 1,183,107 1,315,446 (132,339) 1,050,768 1,050, Pub Defend 689, , , , , Court Ops 186,345 1,471,352 (1,285,007) (1,098,663) 31,641 (1,067,022) Grand Jury 9,181 40,941 (31,760) (22,578) (22,578) Ct 0069 Svs 55, ,301 (69,953) (14,605) (14,605) Ct 5901 Svs 1,050 4,736 (3,687) (2,637) 903 (1,734) Fire 1,324,601 1,399,615 (75,014) 1,249, ,249, Sher-Coroner 2,655,562 2,572,401 83,161 2,738,723 6,369 2,745, Sher-Custody 2,216,521 2,419,114 (202,593) 2,013,929 23,514 2,037, Inmate Welfare 42,131 30,062 12,069 54,201 54, PHD 2,844,982 3,009,362 (164,379) 2,680,603 19,817 2,700, PHD-CHIP 210 2,144 (1,934) (1,724) (1,724) PHD-EMS 117,066 66,783 50, ,349 1, , PHD-HS 118,035 40,434 77, , , PHD-EHS 135, ,133 1, ,515 1, , PHD-AS 329, ,052 35, ,694 (877) 364, PHD-TSAC 5,227 6,809 (1,582) 3,645 3, ADMHS 1,213,429 1,127,454 85,975 1,299,405 4,669 1,304, ADMHS-MHSA 269,992 92, , , , ADMHS-ADP 82, ,025 (67,180) 15,665 1,484 17, Soc Svcs 2,897,019 2,996,906 (99,887) 2,797,132 2,797, IHSS 25,120 32,393 (7,273) 17,847 17, DSS-ARRA 51,614 51,614 (51,614) Ag Comm 272, ,638 27, ,412 1, , PLCFD 4,755 9,303 (4,548) P&D 1,517,217 1,494,742 22,474 1,539,691 1,539, RDA IV (86,218) 10,790 (97,007) (183,225) (183,225) P&D-Energy 46, ,095 (57,622) (11,148) (11,148) P&D-B&S 217, ,011 (3,949) 213, , P&D-Oil 27,595 10,058 17,537 45,133 45, PW-Admin 299, , , , , PW-Roads 800, ,338 (41,347) 759, , GS-Airports 4,021 6,421 (2,399) 1,622 1, PW-Surveyor 172, ,554 (16,584) 156, , PW-Flood 303, ,078 (43,616) 259, , PW-Water 67,857 55,704 12,154 80,011 80, PW-Proj Clnwtr 5,435 4, ,249 6, PW-SWM 394, ,143 (48,416) 346, , PW-Lag San 113,109 97,291 15, , ,927 19

29 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Fixed Costs Proposed Schedule B Final Costs Fiscal Fixed Costs Fiscal Rollforward Differences Actual Cost w/ Rollfwrd Adjustments Proposed for Following Yr HCD 217, ,134 77, , , HCD-AH 6,740 4,147 2,593 9,333 9, HCD-Home Prog 7,435 8,868 (1,433) 6,002 6, HCD-OCFD 576 8,433 (7,857) (7,280) (7,280) HCD-CDBG 19,748 8,565 11,184 30,932 30, HCD-MEF 27,780 27,780 27, Clk-Rec-Assr 1,414,673 1,666,679 (252,005) 1,162,668 1,162, GS-Admin 126, ,422 (98,036) 28,351 28, GS-Med Mal 8, ,717 16,321 16, GS-Work Comp 23,011 (8,705) 31,716 54,727 54, GS-Liability (52,807) (37,907) (14,900) (67,707) (67,707) GS-Comm 127,611 78,187 49, , , GS-Veh Ops 155, ,770 (65,430) 89,909 89, GS-ITS 232, ,514 (205,411) 26, , GS-Utilities 15,843 50,973 (35,130) (19,287) (19,287) GS-Repro 85,439 85, , , HR-Unemp SI (719) (601) (601) HR-Dent SI 9,291 8, ,096 10, ITD 85,674 85, , , Law Library 371,785 15, , , , SBC Retirement 59,316 58, ,679 59, SBC OPEB 7,281 7,281 7, LAFCO (24,873) 8,623 (33,495) (58,368) (58,368) SM Pub Airport ,312 1, Carp Cem Dist 25,434 26,598 (1,164) 24,271 24, Goleta Cem Dist 13,943 12,747 1,196 15,139 15, Guadalupe Cem D 30,046 7,168 22,879 52,925 52, Lompoc Cem Dist 13,454 41,690 (28,236) (14,781) (14,781) LA Cem Dist 11,424 14,503 (3,080) 8,344 8, Oak Hill Cem D 12,774 8,921 3,853 16,627 16, SM Cem Dist 20,424 11,129 9,294 29,718 29, Casmalia CSD 15,547 11,623 3,924 19,471 19, Los Alamos CSD MH CSD SY CSD ,286 1, VV CSD CSFPD 78,125 57,665 20,460 98,585 98, MFPD 36,925 35,199 1,726 38,651 38, Lompoc HCD ,259 1, Embarcadero MID Goleta West San SB MTD ,417 1, MVMD 10,687 8,429 2,258 12,944 12,944 20

30 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Fixed Costs Proposed Schedule B Final Costs Fiscal Fixed Costs Fiscal Rollforward Differences Actual Cost w/ Rollfwrd Adjustments Proposed for Following Yr CVRD 19,369 31,151 (11,782) 7,588 7, CRCD 9,184 22,640 (13,456) (4,272) (4,272) Carp San Dist ,312 1, Goleta SD ,443 1, IVRPD 24,097 22,147 1,949 26,046 26, Mont San Dist 1,057 1,057 2,114 2, Summ San Dist 8, ,860 16,071 16, Mon Wtr Dist SMVWCD 9,612 1,426 8,186 17,798 17, SYRWCD SYRWCD, ID No SBCAG 70,753 41,083 29, , , APCD 43,662 42,085 1,577 45,239 45, Prop 10 86, ,805 (52,907) 33, , Dept , ,748 15, , , Other 1,995,936 1,627, ,319 2,364,256 2,364,256 Subtotal 29,494,832 30,639,245 (1,231,088) 28,263,745 40,186 28,303,931 Direct Billed 6,020,242 6,020,242 Unallocated 19,611,677 19,611,677 Total 55,126,751 53,935,849 21

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32 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Detail of Costs Schedule C Total Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont GS-Purchasing GS-Fac Svcs Human Resources Treasurer BOS DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Court Ops Grand Jury Ct 0069 Svs Ct 5901 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-CHIP PHD-EMS PHD-HS PHD-EHS PHD-AS PHD-TSAC ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm PLCFD P&D RDA IV P&D-Energy P&D-B&S (1,191,242) (3,821,314) 4,346 21,185 (4,186,648) 187,396 3,579 1,673 20,240 32,186 (7,136,906) 3,279 48, ,633 63,859 54,413 (11,379,866) 33,996 27,744 37,880 27,041 5,209 3,005 9,340 6,447 4,668 1,163 40, ,916 43,113 94,347 51,730 21,957 29,894 20,530 31,245 18,435 5,992 27,956 26, ,043 5, , ,286 26, ,210 5, ,785 20, ,294 97,806 15,174 11, ,175 40,494 2,901 1,765,320 21, , ,232 45,565 26,587 1,183,107 7, ,021 68,590 16,100 10, ,366 3, ,734 72,220 1,885 54, , , ,181 1,668 1,710 2,411 3,058 55,348 18,888 3,238 1,050 1,324,601 20,746 38, ,437 54, ,655, , , ,603 73,392 21,421 2,216,521 26, , ,432 35, ,131 4,015 2,844, , ,624 55,169 38, ,066 4,008 6,896 5, ,035 16,469 1,170 1,668 3, ,324 23,851 15,473 4,683 1, ,873 1,073 28,244 13,611 8,644 7,569 5,227 1,213,429 93, ,813 (3,461) 20, ,992 10,887 39,437 1,971 82,845 2,056 10, ,897, , , ,825 32,624 25,120 3, ,614 3, ,525 54,673 14,697 33,734 6,961 3,075 4,755 4,352 1,517,217 19,115 9,137 65,169 1,072,397 6,203 (86,218) 162 (83,395) (3,996) ,474 5, ,165 (273) ,062 1,474 13,018 25,219 35,072 3,183 23

33 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Detail of Costs Schedule C Aud- Cont GS- Purchasing GS-Fac Svcs Human Resources Treasurer Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont GS-Purchasing GS-Fac Svcs Human Resources Treasurer BOS DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Court Ops Grand Jury Ct 0069 Svs Ct 5901 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-CHIP PHD-EMS PHD-HS PHD-EHS PHD-AS PHD-TSAC ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm PLCFD P&D RDA IV P&D-Energy P&D-B&S 29,252 3,024 86,739 33,515 1,092 40,341 2,154 76,743 35, ,058 48, , ,017 4,134 (7,181,426) 5, ,188 70,708 1,155 9,164 (1,097,069) 24,357 10, ,788 66,414 (10,428,183) 49,341 5,704 31,816 14, ,174 (4,978,829) 1, ,240 7, ,289 52,056 (7,002,310) 24,266 16, ,587 19, ,427 17, , ,947 3,167 58,344 7,249 1, ,414 1, ,159 26, , , , ,207 14, , ,699 10,598 50,433 15, ,526 97,508 90, ,418 3,498 (10,523) , , , ,614 36, , ,809 13, ,724 47, , ,690 11, ,851 4,955 1,132, ,604 6,195 12,210 2,899 22, , , , , , ,561 8,050 20,311 41, ,630 19,067 65,838 2, ,850 5,118 28,886 28, ,801 16, ,796 32,539 4,051 3,050 2, ,970 42, , ,214 9,289 62,574 2,128 95,034 56,456 1,505 36,957 6,074 6,105 17,924 2, ,382 79,851 7, , ,027 7,233 1,230 12, ,831 1,743 29, ,240 14,709 70,584 44,938 2, ,614 12, ,745 98,848 4,994 (25,161) 5,740 20, ,769 2,384 13,361 4, ,806 9,873 53,643 30,

34 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Detail of Costs Schedule C Total Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint P&D-Oil PW-Admin PW-Roads GS-Airports PW-Surveyor PW-Flood PW-Water PW-Proj Clnwtr PW-SWM PW-Lag San HCD HCD-AH HCD-Home Prog HCD-OCFD HCD-CDBG HCD-MEF Clk-Rec-Assr GS-Admin GS-Med Mal GS-Work Comp GS-Liability GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro HR-Unemp SI HR-Dent SI ITD Law Library SBC Retirement SBC OPEB LAFCO SM Pub Airport Carp Cem Dist Goleta Cem Dist Guadalupe Cem D Lompoc Cem Dist LA Cem Dist Oak Hill Cem D SM Cem Dist Casmalia CSD Los Alamos CSD 27,595 2,369 11, ,103 18,378 8,086 10,992 4,910 1, ,991 34,748 71,632 81,864 2,143 4, ,970 16,257 3,705 9,397 69, ,462 6,377 26,679 30,919 1,866 67,857 2,008 5,036 14, , , , , ,109 11,211 9,517 3, ,121 3,524 2, ,614 54, ,740 7,435 6, ,748 10,243 27,780 1,414, , ,391 69,637 50,035 94, ,387 7,545 11,775 15,292 6,170 3,762 8,605 8,116 23,011 1,029 8,234 (40,704) 180 (52,807) 2,747 (62,983) 127,611 3,882 5,607 7, ,340 4,947 17, ,103 21,425 53, ,831 15, ,439 10,017 4,956 1, ,291 85,674 54,219 7, ,785 13, ,605 59,316 5,615 1,889 7,281 (24,873) 908 (37,476) 1, ,434 13,943 30,046 13,454 11,424 12,774 20,424 15,

35 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Detail of Costs Schedule C Aud- Cont GS- Purchasing GS-Fac Svcs Human Resources Treasurer P&D-Oil PW-Admin PW-Roads GS-Airports PW-Surveyor PW-Flood PW-Water PW-Proj Clnwtr PW-SWM PW-Lag San HCD HCD-AH HCD-Home Prog HCD-OCFD HCD-CDBG HCD-MEF Clk-Rec-Assr GS-Admin GS-Med Mal GS-Work Comp GS-Liability GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro HR-Unemp SI HR-Dent SI ITD Law Library SBC Retirement SBC OPEB LAFCO SM Pub Airport Carp Cem Dist Goleta Cem Dist Guadalupe Cem D Lompoc Cem Dist LA Cem Dist Oak Hill Cem D SM Cem Dist Casmalia CSD Los Alamos CSD 3,341 4,424 5, ,912 8, ,877 15,321 2, ,066 78, , ,456 5, , ,276 2,359 21,606 22, ,227 29,918 58,283 35,871 2,322 21,265 7,217 10,053 6, ,882 1, ,351 59,192 39,355 84,883 5,920 32,432 19,504 12,721 22,050 1,700 12,768 5,355 14,675 11,863 1,020 5,055 1, , ,276 7, , ,057 23, , ,822 4,901 19,151 2,819 29,521 29, ,277 4,306 4,027 9,060 21,603 5,016 2, ,525 9,033 74,263 7, ,542 11,596 56,904 17,860 2,387 29,653 10,370 84,924 27, , ,555 17,899 3,125 39,168 8, , ,960 10,612 2,614 10, ,553 3, , ,746 3,498 2,103 3,464 7,281 6,864 2, , , , , , , , ,

36 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Detail of Costs Schedule C Total Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint MH CSD SY CSD VV CSD CSFPD MFPD Lompoc HCD Embarcadero MID Goleta West San SB MTD MVMD CVRD CRCD Carp San Dist Goleta SD IVRPD Mont San Dist Summ San Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, ID No SBCAG APCD Prop Dept Other Direct Billed Unallocated ,125 36, ,687 19,369 9, ,097 1,057 8, , ,753 34,574 43,662 (13,486) 86,898 11,150 (1,072) 191,998 20,925 27,033 21, ,995,936 10, ,666 3,819 (63,338) 1,908 6,020,242 85,000 4,130,692 19,611,677 1,460, ,116 10,873,200 Total 55,126,

37 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Detail of Costs Schedule C Aud- Cont GS- Purchasing GS-Fac Svcs Human Resources Treasurer MH CSD SY CSD VV CSD CSFPD MFPD Lompoc HCD Embarcadero MID Goleta West San SB MTD MVMD CVRD CRCD Carp San Dist Goleta SD IVRPD Mont San Dist Summ San Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, ID No SBCAG APCD Prop Dept Other Direct Billed Unallocated ,813 1,312 36, ,614 1,073 18, , , , , , ,685 3,498 4,589 2,407 30,167 11,494 8,272 5,415 1,801 40,243 15,137 19,849 1,591 41,019 10,121 51,070 18,850 1, ,468 80, ,639 50, , ,834 1,548, ,187 1,156,871 56,398 21,205 5,625,494 Total

38 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary of Costs Schedule D Total Expenditures Deductions and Cost Adjustments Total Eq Use Allow 1,191, Str Use Allow 3,821, Cnty Exec 3,820,581 (4,062) Cnty Counsel 6,930,492 (6,119) Land Maint 10,538,841 (37,044) Aud-Cont 6,971,608 (112,194) GS-Purchasing 1,030,501 (1,809) GS-Fac Svcs 10,989,211 (1,163,823) Human Resources 4,843,622 (143,116) Treasurer 6,531,475 (73,971) BOS 398, DA 827, Child Supt Srvc 229, Prob Svcs 1,765, Prob Inst 1,183, Pub Defend 689, Court Ops 186, Grand Jury 9, Ct 0069 Svs 55, Ct 5901 Svs 1, Fire 1,324, Sher-Coroner 2,655, Sher-Custody 2,216, Inmate Welfare 42, PHD 2,844, PHD-CHIP PHD-EMS 117, PHD-HS 118, PHD-EHS 135, PHD-AS 329, PHD-TSAC 5, ADMHS 1,213, ADMHS-MHSA 269, ADMHS-ADP 82, Soc Svcs 2,897, IHSS 25, DSS-ARRA 51, Ag Comm 272, PLCFD 4, P&D 1,517, RDA IV (86,218) P&D-Energy 46, P&D-B&S 217, P&D-Oil 27,595 29

39 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary of Costs Schedule D Total Expenditures Deductions and Cost Adjustments Total PW-Admin 299, PW-Roads 800, GS-Airports 4, PW-Surveyor 172, PW-Flood 303, PW-Water 67, PW-Proj Clnwtr 5, PW-SWM 394, PW-Lag San 113, HCD 217, HCD-AH 6, HCD-Home Prog 7, HCD-OCFD HCD-CDBG 19, HCD-MEF 27, Clk-Rec-Assr 1,414, GS-Admin 126, GS-Med Mal 8, GS-Work Comp 23, GS-Liability (52,807) GS-Comm 127, GS-Veh Ops 155, GS-ITS 232, GS-Utilities 15, GS-Repro 85, HR-Unemp SI HR-Dent SI 9, ITD 85, Law Library 371, SBC Retirement 59, SBC OPEB 7, LAFCO (24,873) SM Pub Airport Carp Cem Dist 25, Goleta Cem Dist 13, Guadalupe Cem D 30, Lompoc Cem Dist 13, LA Cem Dist 11, Oak Hill Cem D 12, SM Cem Dist 20, Casmalia CSD 15, Los Alamos CSD MH CSD SY CSD

40 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary of Costs Schedule D Total Expenditures Deductions and Cost Adjustments Total VV CSD CSFPD 78, MFPD 36, Lompoc HCD Embarcadero MID Goleta West San SB MTD MVMD 10, CVRD 19, CRCD 9, Carp San Dist Goleta SD IVRPD 24, Mont San Dist 1, Summ San Dist 8, Mon Wtr Dist SMVWCD 9, SYRWCD SYRWCD, ID No SBCAG 70, APCD 43, Prop 10 86, Dept , Other 1,995,936 Direct Billed 6,020,242 Unallocated 19,611,677 Total 56,668,887 (1,542,136) 55,126,751 31

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42 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary of Basis Schedule E Department and Function Basis of Source Equipment Use Allowance 02 Equipment Use Allowance Value of Fixed Assets in system; 6.67% Capital Asset Mgmt System 04 Depreciation - Computers, 5 Value of Fixed Assets in system; 5 yr SL Capital Asset Mgmt System Structure Use Allowance 02 Structure Use Allowance Square feet occupied per bldg costs G/S Bldg Square Footage Databa 03 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa 04 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa 05 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa County Executive 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 04 Fiscal Mgmt Direct Direct charges assigned in FIN FIN Expenditure Ledger 05 Fiscal Mgmt CountyWide Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger 99 General Government Not County Counsel 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 02 Legal Services Direct charges assigned in FIN FIN Expenditure Ledger 99 General Government Not Landscape Maintenance 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 02 Bldg Landscape Square feet occupied per bldg landscape costs G/S Bldg Square Footage Databa 03 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 99 General Government Not Auditor-Controller 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 03 Financial Reporting Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger 04 Fixed Asset Accounting Number of Fixed Assets Capital Asset Inventory System 05 Financial Accounting Number of Transaction Lines Processed FIN General Ledger Transactions 06 Customer Support Cost Plan Unit Salaries & Benefits-All Users FIN Expenditure Ledger 07 Internal Audit-Countywide Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger 08 Internal Audit-Direct Direct charges assigned in FIN FIN Expenditure Ledger 10 Payroll Average number of employees - all users FIN Labor Transaction Ledger 99 General Government Not General Services-Purchasing 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 33

43 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary of Basis Schedule E Department and Function Basis of Source 02 Surplus Property Number of Equipment Capital Assets Capital Asset Inventory System 03 Mail Courier Average minutes per delivery by mail route Daily Mail Routes 07 Procurement Number of documents processed, weighted Purchasing Plus & FIN Trans Reg 99 General Government Not General Services-Facilities Services 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 02 Building Maintenance Square feet occupied per bldg maint costs G/S Bldg Square Footage Databa 03 Building Utilities Square feet occupied per bldg utility costs G/S Bldg Square Footage Databa 04 Direct Identify - Bldg Charge Direct charges assigned in FIN FIN Expenditure Ledger 05 Real Property Direct charges assigned in FIN FIN Expenditure Ledger 06 Special Projects Direct charges assigned in FIN FIN Expenditure Ledger 99 General Government Not Human Resources 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 03 Human Resources-Countywi Average number of employees - County only FIN Labor Transaction Ledger 04 Health Ins (not SI) Average number of enrolled employees PAY+ Payroll System 05 Dental Ins (not SI) Average number of enrolled employees PAY+ Payroll System 08 Dental Self Insurance 100% to Dental SI Fund Calculated by Personnel 09 Unemployment Self Ins 100% to Unemployment SI Fund Calculated by Personnel 10 Employee University Total course hours EU Database 99 General Government Not Treasurer 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 03 Central Collections Seconds logged per client & dollars collected Treasurer CUBS System 05 Bank Charges Activity charges per quantity of transactions FIN Expenditure Ledger 07 Deferred Compensation Average number of contributing employees Pay+ Payroll System 99 General Government Not 34

44 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Adjustments Breakout for Roll-Forward Schedule F Cost Center Function Cost Plan Unit Adjustment Roll-Forward ADJUSTMENT 1 At the end of fiscal year , the Trial Court Funds ceased to use the County's central support services. The cost plan for use in fiscal year included a bottom-line adjustment that reduced the use year and roll-forward allocation to zero. This adjustment corrects the negative roll-forward Cnty Counsel 02 Legal Services Court Ops 2,576 Include Aud-Cont 05 Financial Accounting Court Ops 327 Include GS-Purchasing 03 Mail Courier Court Ops 24,511 Include GS-Purchasing 07 Procurement Court Ops 3,208 Include Human Resources 10 Employee University Court Ops 1,249 Include Total Adjustment 1 31,871 ADJUSTMENT 2 Beginning in fiscal year , the County established an Internal Services Fund for charging out utility costs to departments/funds. However, some utility related charges were allocated in the cost plan for use in fiscal year The cost plan for use in fiscal year included a bottomline adjustment that reduced both the use year and roll-forward allocation to zero. This adjustment corrects the negative roll-forward GS-Fac Svcs 03 Building Utilities DA (224) Include GS-Fac Svcs 03 Building Utilities Court Ops (230) Include GS-Fac Svcs 03 Building Utilities Fire 8 Include GS-Fac Svcs 03 Building Utilities Sher-Coroner 6,369 Include GS-Fac Svcs 03 Building Utilities Sher-Custody 23,514 Include GS-Fac Svcs 03 Building Utilities PHD 19,817 Include GS-Fac Svcs 03 Building Utilities PHD-EMS 1,024 Include GS-Fac Svcs 03 Building Utilities PHD-HS 593 Include GS-Fac Svcs 03 Building Utilities PHD-EHS 1,232 Include GS-Fac Svcs 03 Building Utilities PHD-AS (877) Include GS-Fac Svcs 03 Building Utilities ADMHS 4,669 Include GS-Fac Svcs 03 Building Utilities ADMHS-ADP 1,484 Include GS-Fac Svcs 03 Building Utilities Ag Comm 1,396 Include GS-Fac Svcs 03 Building Utilities GS-Comm 72 Include GS-Fac Svcs 03 Building Utilities GS-ITS 2 Include GS-Fac Svcs 03 Building Utilities Prop Include Total Adjustment 2 59,026 ADJUSTMENT 3 The Courts 5901 Services allocation is being adjusted by the cost allocation for use in fiscal year that was to be billed outside the CAP but was never collected GS-Purchasing 07 Procurement Ct 5901 Svs 903 Include Total Adjustment

45 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Adjustments Breakout for Roll-Forward Schedule F Cost Center Function Cost Plan Unit Adjustment Roll-Forward ADJUSTMENT 4 Beginning in fiscal year , the Department of Social Services-ARRA-WIA program will begin to get direct billed for all central support services. This adjustment reduces the use year allocation to zero Cnty Exec 04 Fiscal Mgmt Direct DSS-ARRA (314) Include Cnty Exec 05 Fiscal Mgmt CountyWi DSS-ARRA (3,144) Include Aud-Cont 03 Financial Reporting DSS-ARRA (1,258) Include Aud-Cont 05 Financial Accounting DSS-ARRA (8,567) Include Aud-Cont 06 Customer Support DSS-ARRA (116) Include Aud-Cont 07 Internal Audit-County DSS-ARRA (430) Include Aud-Cont 10 Payroll DSS-ARRA (6,461) Include GS-Purchasing 07 Procurement DSS-ARRA (1,743) Include Human Resources 03 Human Resources-Cou DSS-ARRA (29,572) Include Treasurer 05 Bank Charges DSS-ARRA (5) Include Treasurer 07 Deferred Compensatio DSS-ARRA (6) Include Total Adjustment 4 TOTAL ALL ADJUSTMENTS (51,614) 40,186 36

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47 Santa Barbara County County-wide Cost Plan EQUIPMENT USE ALLOCATION DETAIL 38

48 39

49 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Schedule Equipment Use [Cost Plan Unit 00001] Equipment The County depreciates computer equipment 5 years using the straight-line method with no salvage value and uses an annual use allowance of 6.67% on acquisition costs of all other equipment. The Auditor-Controller's computerized "Capital Asset Management System, which tracks equipment type, purchases, dispositions and transfers by fund and department, provides the equipment costs. The plan excludes from the cost base, donated equipment, equipment purchased with Federal or grant funds, and equipment purchased by non-general fund departments. Other adjustments to the cost base are as follows. The Treasurer (CPU 65000) recovers fixed assets costs for programs 5100 and 5200 in their Treasurer fees, therefore the plan does not allocate any depreciation or use allowance for this equipment. The County recovers CPU P&D Energy equipment costs using a 5-year straight line depreciation charge incorporated into user fees; the plan allocates no depreciation or use allowance for this equipment The County purchases CPU Social Services equipment costs with a combination of Federal, State and County funds. The Plan allocates no depreciation or use allowance except for $667,231 of modular furniture, which was purchased entirely with County funds. The State reimburses CPU Child Support Services equipment costs; the plan allocates no depreciation or use allowance. The plan allocates depreciation and equipment use allowance to departments based on the cost of equipment used by that department. This table shows the calculation of Depreciation and Use Allowance charges for fixed assets purchased with general fund monies. Function 02 Equipment Use Allowance Equipment Cost $ 21,235,921 Excluded Costs (7,147,217) Adjusted Cost Base 14,088,704 Use Allowance $ 939,717 Function 04 5-Year Computer Equipment Equipment Cost $ 1,474,152 Excluded Cost (216,523) Adjusted Cost Base 1,257,629 Depreciation $ 251,526 40

50 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for Equipment Use Allowance First Second Total Departmental Expenditures: Equipment Use Allowance 939, ,717 Depreciation - Computers, 5 yr 251, ,526 Total Departmental Expenditures Total to be 1,191, ,191,242 1,191, ,191,242 41

51 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Equipment Use Allowance Total Equipment Use Allowance Depreciation - Computers, 5 yr Departmental Expenditures: Equipment Use Allowance 939, ,717 Depreciation - Computers, 5 yr 251, ,526 Total Expenditures 1,191, , ,526 42

52 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Equipment Use Allowance Detail for 02 Equipment Use Allowance Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 18, % 1,238 1,238 1, Cnty Counsel 25, % 1,673 1,673 1, Land Maint 734, % 48,984 48,984 48, Aud-Cont 146, % 9,743 9,743 9, GS-Purchasing 45, % 3,005 3,005 3, GS-Fac Svcs 400, % 26,736 26,736 26, Human Resource 184, % 12,308 12,308 12, Treasurer 89, % 5,992 5,992 5,992 Cost Center Subtotal 1,644, % 109, , , BOS 13, % DA 206, % 13,744 13,744 13, Prob Svcs 272, % 18,198 18,198 18, Prob Inst 115, % 7,681 7,681 7, Pub Defend 51, % 3,428 3,428 3, Fire 293, % 19,552 19,552 19, Sher-Coroner 7,291, % 486, , , Sher-Custody 390, % 26,016 26,016 26, PHD-AS 16, % 1,073 1,073 1, Ag Comm 819, % 54,673 54,673 54, P&D 52, % 3,520 3,520 3, P&D-Energy 77, % 5,191 5,191 5, P&D-B&S 22, % 1,474 1,474 1, PW-Admin 36, % 2,432 2,432 2, PW-Surveyor 243, % 16,257 16,257 16, HCD 52, % 3,524 3,524 3, Clk-Rec-Assr 2,002, % 133, , , GS-Admin 91, % 6,095 6,095 6, Dept , % 16,100 16,100 16, Other 154, % 10,296 10,296 10,296 Subtotal Direct Billed Total 14,088, % 939, , ,717 14,088, % 939, , ,717 Basis: Source: Value of Fixed Assets in system; 6.67% Capital Asset Mgmt System 43

53 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Equipment Use Allowance Detail for 04 Depreciation - Computers, 5 yr Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 15, % 3,108 3,108 3, Aud-Cont 121, % 24,253 24,253 24, GS-Fac Svcs 68, % 13,706 13,706 13, Human Resource 48, % 9,649 9,649 9,649 Cost Center Subtotal 253, % 50,715 50,715 50, DA 34, % 6,963 6,963 6, Prob Svcs 18, % 3,794 3,794 3, Fire 5, % 1,194 1,194 1, Sher-Coroner 298, % 59,761 59,761 59, P&D 77, % 15,595 15,595 15, PW-Admin 79, % 15,945 15,945 15, Clk-Rec-Assr 185, % 37,063 37,063 37, GS-Admin 7, % 1,450 1,450 1, ITD 271, % 54,219 54,219 54, Dept , % 4,826 4,826 4,826 Subtotal Direct Billed Total 1,257, % 251, , ,526 1,257, % 251, , ,526 Basis: Source: Value of Fixed Assets in system; 5 yr SL Capital Asset Mgmt System 44

54 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Equipment Use Allowance Total Equipment Use Allowance Depreciation - Computers, 5 yr BOS Cnty Exec Cnty Counsel DA Prob Svcs Prob Inst Pub Defend Fire Sher-Coroner Sher-Custody PHD-AS Ag Comm Land Maint P&D P&D-Energy P&D-B&S PW-Admin PW-Surveyor HCD Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs Human Resources Treasurer ITD Dept Other ,346 1,238 3,108 1,673 1,673 20,707 13,744 6,963 21,993 18,198 3,794 7,681 7,681 3,428 3,428 20,746 19,552 1, , ,312 59,761 26,016 26,016 1,073 1,073 54,673 54,673 48,984 48,984 19,115 3,520 15,595 5,191 5,191 1,474 1,474 18,378 2,432 15,945 16,257 16,257 3,524 3,524 33,996 9,743 24, , ,560 37,063 7,545 6,095 1,450 3,005 3,005 40,442 26,736 13,706 21,957 12,308 9,649 5,992 5,992 54,219 54,219 20,925 16,100 4,826 10,296 10,296 Total 1,191, , ,526 45

55 Santa Barbara County County-wide Cost Plan STRUCTURE USE ALLOCATION DETAIL 46

56 47

57 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Structure Use [Cost Plan Unit 00002] Schedule Structures. The County uses an annual use allowance of 2% on structure costs and improvements in lieu of an established depreciation policy. The County records the original cost of structures and improvements in the Auditor-Controller s computerized Capital Asset Management System. The Plan allocates building and grounds maintenance, utilities, janitorial, security, and other similar services by appropriate support center departments in forthcoming schedules. The Plan uses State approved rental rates to recover costs for the Social Services Main Building (J02028) and Betteravia Building C (T02005), and a State-reviewed rental rate for the Casa Nueva Building (J02002). The Plan allocates structure use allowance costs on the basis of square footage occupied. Exhibits 4 and 5 in the Cost Plan Supplement summarize the allocations by building and department. Exhibits 6 and 8 in the supplement show details of County-owned structures and occupancy per C.P.I.R. No. 15 (revised). Exhibit 8 also notes Federal or grant funding, capital investments by other funds, leases, and other exclusions. 48

58 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for Structure Use Allowance First Second Total Departmental Expenditures: Structure Use Allowance 2,747,269 2,747,269 Betteravia Rental Rate 371, ,143 Social Services Main Rental Rate 361, ,018 Casa Nueva Rental Rate 341, ,884 Total Departmental Expenditures Total to be 3,821, ,821,314 3,821, ,821,314 49

59 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Structure Use Allowance Total Structure Use Allowance Betteravia Rental Rate Social Services Rental Rate Casa Nueva Rental Rate Departmental Expenditures: Structure Use Allowance 2,747,269 2,747,269 Betteravia Rental Rate 371, ,143 Social Services Main Rental R 361, ,018 Casa Nueva Rental Rate 341, ,884 Total Expenditures 3,821,314 2,747, , , ,884 50

60 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Structure Use Allowance Detail for 02 Structure Use Allowance Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 21, % 21,185 21,185 21, Cnty Counsel 20, % 20,240 20,240 20, Land Maint 106, % 106, , , Aud-Cont 25, % 25,983 25,983 25, GS-Purchasing 9, % 9,340 9,340 9, GS-Fac Svcs 135, % 135, , , Human Resource 29, % 29,894 29,894 29, Treasurer 27, % 27,956 27,956 27,956 Cost Center Subtotal 377, % 377, , , BOS 27, % 27,286 27,286 27, DA 220, % 220, , , Prob Svcs 129, % 129, , , Prob Inst 213, % 213, , , Pub Defend 120, % 120, , , Court Ops 186, % 186, , , Grand Jury 1, % 1,668 1,668 1, Fire 37, % 37,059 37,059 37, Sher-Coroner 157, % 157, , , Sher-Custody 409, % 409, , , PHD 274, % 274, , , PHD-EMS 4, % 4,008 4,008 4, PHD-HS 16, % 16,469 16,469 16, PHD-AS 28, % 28,244 28,244 28, ADMHS 93, % 93,139 93,139 93, ADMHS-MHSA 10, % 10,887 10,887 10, ADMHS-ADP 2, % 2,056 2,056 2, Soc Svcs 49, % 49,515 49,515 49, Ag Comm 14, % 14,697 14,697 14, P&D 9, % 9,137 9,137 9, RDA IV % P&D-Energy % P&D-B&S 13, % 13,018 13,018 13, PW-Admin 8, % 8,086 8,086 8, PW-Roads 34, % 34,748 34,748 34, PW-Surveyor 3, % 3,705 3,705 3, PW-Flood 6, % 6,377 6,377 6, PW-Water 2, % 2,008 2,008 2, PW-SWM % PW-Lag San 11, % 11,211 11,211 11, HCD 2, % 2,587 2,587 2, Clk-Rec-Assr 186, % 186, , , GS-Admin 11, % 11,775 11,775 11,775 51

61 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Structure Use Allowance Detail for 02 Structure Use Allowance Units (A) Percent Gross Direct Billed First Second Total GS-Work Comp 1, % 1,029 1,029 1, GS-Comm 3, % 3,882 3,882 3, GS-Veh Ops 4, % 4,947 4,947 4, GS-ITS 21, % 21,204 21,204 21, GS-Repro 10, % 10,017 10,017 10, Law Library 13, % 13,497 13,497 13, LAFCO % Dept , % 27,033 27,033 27, Other % Subtotal Direct Billed Total 2,747, % 2,747,269 2,747,269 2,747,269 2,747, % 2,747,269 2,747,269 2,747,269 Basis: Source: Square feet occupied per bldg costs G/S Bldg Square Footage Database 52

62 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Structure Use Allowance Detail for 03 Betteravia Rental Rate Units (A) Percent Gross Direct Billed First Second Total Aud-Cont % 1,760 1,760 1,760 Cost Center Subtotal % 1,760 1,760 1, Fire % 1,063 1,063 1, PHD 4, % 32,321 32,321 32, PHD-EHS 3, % 23,851 23,851 23, Soc Svcs 39, % 288, , , GS-ITS % Other 3, % 23,513 23,513 23,513 Subtotal Direct Billed Total 50, % 371, , ,143 50, % 371, , ,143 Basis: Source: Square feet occupied per bldg G/S Bldg Square Footage Database 53

63 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Structure Use Allowance Detail for 04 Social Services Rental Rate Units (A) Percent Gross Direct Billed First Second Total Soc Svcs 50, % 361, , ,018 Subtotal Direct Billed Total 50, % 361, , ,018 50, % 361, , ,018 Basis: Source: Square feet occupied per bldg G/S Bldg Square Footage Database 54

64 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Structure Use Allowance Detail for 05 Casa Nueva Rental Rate Units (A) Percent Gross Direct Billed First Second Total Soc Svcs 8, % 98,569 98,569 98, Other 20, % 243, , ,315 Subtotal Direct Billed Total 28, % 341, , ,884 28, % 341, , ,884 Basis: Source: Square feet occupied per bldg G/S Bldg Square Footage Database 55

65 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Structure Use Allowance Total Structure Use Allowance Betteravia Rental Rate Social Services Rental Rate Casa Nueva Rental Rate BOS Cnty Exec Cnty Counsel DA Prob Svcs Prob Inst Pub Defend Court Ops Grand Jury Fire Sher-Coroner Sher-Custody PHD PHD-EMS PHD-HS PHD-EHS PHD-AS ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs Ag Comm Land Maint P&D RDA IV P&D-Energy P&D-B&S PW-Admin PW-Roads PW-Surveyor PW-Flood PW-Water PW-SWM PW-Lag San HCD Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs GS-Work Comp GS-Comm GS-Veh Ops 27,286 27,286 21,185 21,185 20,240 20, , , , , , , , , , ,106 1,668 1,668 38,123 37,059 1, , , , , , ,852 32,321 4,008 4,008 16,469 16,469 23,851 23,851 28,244 28,244 93,139 93,139 10,887 10,887 2,056 2, ,516 49, , ,018 98,569 14,697 14, , ,633 9,137 9, ,018 13,018 8,086 8,086 34,748 34,748 3,705 3,705 6,377 6,377 2,008 2, ,211 11,211 2,587 2,587 27,744 25,983 1, , ,391 11,775 11,775 9,340 9, , ,916 1,029 1,029 3,882 3,882 4,947 4,947 56

66 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Structure Use Allowance Total Structure Use Allowance Betteravia Rental Rate Social Services Rental Rate Casa Nueva Rental Rate GS-ITS GS-Repro Human Resources Treasurer Law Library LAFCO Dept Other 21,425 21, ,017 10,017 29,894 29,894 27,956 27,956 13,497 13, ,033 27, , , ,315 Total 3,821,314 2,747, , , ,884 57

67 Santa Barbara County County-wide Cost Plan COUNTY EXECUTIVE OFFICE ALLOCATION DETAIL 58

68 59

69 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year County Executive Office [Cost Center 12000] Schedule The County Executive Officer is responsible for proper and efficient administration and coordination of all operations of county government that may be legally placed in his/her charge or under his/her control. The department accumulates costs for both allowable and unallowable functions using the County s Financial Information Network (FIN). The Plan treats costs related to areas of activity considered a general expense of County government, such as directing the enforcement and execution of legislation-related matters and assignments from the Board of Supervisors, as unallowable. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable County Executive Office functions: Directly Identified Special Projects: The County Executive Office provides services for County departments such as developing or revising fee/fine schedules, general planning and budgeting, reorganizations, management reviews, and productivity enhancement projects. These costs are allocated based on the direct charges accumulated in FIN. Fiscal Management and Budget Preparation: The County Executive Office prepares the annual proposed County budget and capital improvement plan, reviews departmental budget requests, presents recommendations to the Board of Supervisors, and performs periodic reviews of the budget with all departments. The plan allocates countywide fiscal management costs based on cost plan unit salary and benefit expenditures; direct activity charges recorded in FIN provide the basis for allocating fiscal management costs associated with a particular cost plan unit. 60

70 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for County Executive First Second Total Departmental Expenditures: Salaries and Benefits 2,884,775 2,884,775 Services and Supplies 930, ,636 Operating Transfers 4,062 4,062 Intrafund Trfs(+) 1,107 1,107 Total Departmental Expenditures Deductions: 3,820, ,820,581 N/A: Operating Transfers (4,062) (4,062) Total Deductions Additions: (4,062) 0 (4,062) Eq Use Allow 4,346 4, Str Use Allow 21,185 21, Cnty Counsel 187, , Land Maint 3,579 3, Aud-Cont 29,252 29, GS-Purchasing 3,024 3, GS-Fac Svcs 86,739 86, Human Resources 33,515 33, Treasurer 1,092 1,092 Total Additions Total to be 25, , ,129 3,842, ,598 4,186,648 61

71 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for County Executive Total General & Admin Fiscal Mgmt Direct Fiscal Mgmt CountyWide General Government Departmental Expenditures: Salaries and Benefits 2,884, , ,284 1,209, ,198 Services and Supplies 930, , , ,179 Operating Transfers 4, ,940 Intrafund Trfs(+) 1, Total Expenditures Cost Adjustments: 3,820,581 1,143, ,284 1,352, ,623 Deductions (4,062) (396) (726) (2,940) Total Functional Costs First Addition/Reallocation 3,816,519 1,143, ,284 1,352, ,683 First Addition-Others 25,531 25,531 First Admin Reallocation (1,169,061) 176, , ,038 Total First Second Addition/Reallocation 3,842, ,653 1,971,677 1,349,721 Second Addition-Cnty Counse 187, ,350 1,047 Second Addition-Others 157, ,201 Second Admin Reallocation (343,551) 51, , ,624 Total 4,186, ,482 2,153,774 1,460,391 62

72 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year County Executive Detail for 04 Fiscal Mgmt Direct Units (A) Percent Gross Direct Billed First Second Total Cnty Counsel % 1,008 1, , Land Maint 17, % 26,905 26,905 2,678 29, Aud-Cont 4, % 6,775 6, , GS-Purchasing 1, % 2,560 2, , GS-Fac Svcs 11, % 17,117 17,117 1,704 18, Human Resource 2, % 3,855 3, , Treasurer 1, % 1,988 1, ,186 Cost Center Subtotal 39, % 60,207 60,207 5,993 66, BOS 9, % 13,722 13,722 1,366 15, DA 7, % 11,124 11,124 1,107 12, Child Supt Srvc 1, % 1,926 1, , Prob Svcs 8, % 13,343 13,343 1,328 14, Prob Inst 5, % 8,155 8, , Pub Defend 14, % 22,312 22,312 2,221 24, Grand Jury 1, % 1,555 1, , Ct 0069 Svs 11, % 17,178 17,178 1,710 18, Fire 8, % 12,828 12,828 1,277 14, Sher-Coroner 7, % 10,677 10,677 1,063 11, Sher-Custody 3, % 5,516 5, , Inmate Welfare % PHD 13, % 19,675 19,675 1,959 21, PHD-EMS % PHD-HS % PHD-EHS % 1,224 1, , PHD-AS % 1,077 1, , ADMHS 13, % 20,030 20,030 1,994 22, ADMHS-MHSA 3, % 5,610 5, , ADMHS-ADP % 1,479 1, , Soc Svcs 15, % 23,435 23,435 2,333 25, IHSS % DSS-ARRA % Ag Comm 12, % 18,430 18,430 1,835 20, P&D 15, % 23,355 23,355 2,325 25, RDA IV % 1,459 (85,000) (83,541) 145 (83,395) P&D-Energy 1, % 1,851 1, , P&D-B&S 5, % 9,038 9, , P&D-Oil % PW-Admin % 1,453 1, , PW-Roads 7, % 11,963 11,963 1,191 13, PW-Surveyor % 1,242 1, , PW-Flood 3, % 6,021 6, , PW-Water %

73 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year County Executive Detail for 04 Fiscal Mgmt Direct Units (A) Percent Gross Direct Billed First Second Total PW-SWM 5, % 8,676 8, , PW-Lag San % 1,258 1, , HCD 62, % 95,240 95,240 9, , Clk-Rec-Assr 7, % 11,308 11,308 1,126 12, GS-Admin 4, % 6,071 6, , GS-Work Comp 2, % 3,269 3, , GS-Liability % 1,090 1, , GS-Veh Ops 4, % 7,114 7, , GS-ITS 21, % 33,177 33,177 3,303 36, GS-Utilities % GS-Repro 1, % 1,967 1, , SBC Retirement 3, % 5,106 5, , Prop 10 1, % 2,988 2, , Dept 990 7, % 10,836 10,836 1,079 11, Other 2, % 3,473 3, ,819 Subtotal 344, % 520,653 (85,000) 435,653 51, ,482 Direct Billed 85,000 85,000 85,000 Total 344, % 520, ,653 51, ,482 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 64

74 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year County Executive Detail for 05 Fiscal Mgmt CountyWide Units (A) Percent Gross Direct Billed First Second Total Cnty Counsel 6,319, % 28,450 28,450 2,628 31, Land Maint 6,969, % 31,377 31,377 2,898 34, Aud-Cont 6,188, % 27,859 27,859 2,573 30, GS-Purchasing 738, % 3,325 3, , GS-Fac Svcs 4,939, % 22,238 22,238 2,054 24, Human Resource 3,312, % 14,914 14,914 1,377 16, Treasurer 5,005, % 22,534 22,534 2,081 24,615 Cost Center Subtotal 33,473, % 150, ,698 13, , BOS 2,356, % 10,609 10, , DA 17,401, % 78,339 78,339 7,235 85, Child Supt Srvc 7,803, % 35,132 35,132 3,245 38, Prob Svcs 19,838, % 89,312 89,312 8,249 97, Prob Inst 12,124, % 54,583 54,583 5,041 59, Pub Defend 9,696, % 43,655 43,655 4,032 47, Fire 40,126, % 180, ,648 16, , Sher-Coroner 54,062, % 243, ,385 22, , Sher-Custody 27,932, % 125, ,753 11, , Inmate Welfare 781, % 3,520 3, , PHD 46,157, % 207, ,799 19, , PHD-EMS 1,280, % 5,763 5, , PHD-HS 217, % , PHD-EHS 2,872, % 12,933 12,933 1,194 14, PHD-AS 2,526, % 11,376 11,376 1,051 12, ADMHS 24,155, % 108, ,746 10, , ADMHS-MHSA 6,765, % 30,456 30,456 2,813 33, ADMHS-ADP 1,783, % 8,031 8, , Soc Svcs 52,486, % 236, ,293 21, , IHSS 599, % 2,700 2, , DSS-ARRA 639, % 2,878 2, , Ag Comm 2,738, % 12,331 12,331 1,139 13, P&D 8,030, % 36,151 36,151 3,339 39, P&D-Energy 636, % 2,865 2, , P&D-B&S 3,107, % 13,989 13,989 1,292 15, P&D-Oil 291, % 1,314 1, , PW-Admin 1,910, % 8,600 8, , PW-Roads 11,891, % 53,534 53,534 4,944 58, PW-Surveyor 1,632, % 7,352 7, , PW-Flood 4,078, % 18,362 18,362 1,696 20, PW-Water 875, % 3,940 3, , PW-SWM 8,027, % 36,138 36,138 3,338 39, PW-Lag San 1,653, % 7,446 7, , HCD 1,198, % 5,396 5, ,894 65

75 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year County Executive Detail for 05 Fiscal Mgmt CountyWide Units (A) Percent Gross Direct Billed First Second Total Clk-Rec-Assr 11,632, % 52,367 52,367 4,836 57, GS-Admin 1,752, % 7,888 7, , GS-Work Comp 943, % 4,247 4, , GS-Liability 314, % 1,417 1, , GS-Comm 1,140, % 5,133 5, , GS-Veh Ops 2,053, % 9,243 9, , GS-ITS 3,394, % 15,281 15,281 1,411 16, GS-Utilities 95, % GS-Repro 567, % 2,556 2, , ITD 1,452, % 6,538 6, , Prop 10 1,599, % 7,199 7, , Dept 990 1,859, % 8,372 8, ,146 Subtotal Direct Billed Total 437,959, % 1,971,677 1,971, ,098 2,153, ,959, % 1,971,677 1,971, ,098 2,153,774 Basis: Source: Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 66

76 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for County Executive Total Fiscal Mgmt Direct Fiscal Mgmt CountyWide BOS Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Grand Jury Ct 0069 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-EMS PHD-HS PHD-EHS PHD-AS ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm Land Maint P&D RDA IV P&D-Energy P&D-B&S P&D-Oil PW-Admin PW-Roads PW-Surveyor PW-Flood PW-Water PW-SWM PW-Lag San HCD Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing 26,678 15,089 11,589 32,186 1,108 31,078 97,806 12,231 85,575 40,494 2,117 38, ,232 14,671 97,560 68,590 8,966 59,624 72,220 24,533 47,687 1,710 1,710 18,888 18, ,437 14, , ,603 11, , ,432 6, ,367 4, , ,624 21, ,990 6, ,296 1, ,069 15,473 1,346 14,127 13,611 1,184 12, ,813 22, ,789 39,437 6,168 33,269 10,399 1,626 8, ,884 25, ,116 3, ,949 3, ,144 33,734 20,265 13,469 63,859 29,583 34,275 65,169 25,680 39,490 (83,395) (83,395) 5,165 2,035 3,130 25,219 9,937 15,281 2, ,436 10,992 1,598 9,394 71,632 13,154 58,478 9,397 1,366 8,031 26,679 6,621 20,058 5, ,304 49,015 9,540 39,475 9,517 1,384 8, , ,720 5,894 37,880 7,449 30,432 69,637 12,434 57,203 15,292 6,676 8,616 6,447 2,814 3,633 67

77 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for County Executive Total Fiscal Mgmt Direct Fiscal Mgmt CountyWide GS-Fac Svcs GS-Work Comp GS-Liability GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro Human Resources Treasurer ITD SBC Retirement Prop Dept Other DirectBilled 43,113 18,821 24,292 8,234 3,594 4,639 2,747 1,199 1,548 5,607 5,607 17,919 7,823 10,097 53,172 36,480 16, ,956 2,163 2,792 20,530 4,239 16,292 26,801 2,186 24,615 7,142 7,142 5,615 5,615 11,150 3,286 7,864 21,060 11,914 9,146 3,819 3,819 85,000 85,000 Total 2,726, ,482 2,153,774 68

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79 Santa Barbara County County-wide Cost Plan COUNTY COUNSEL ALLOCATION DETAIL 70

80 71

81 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year County Counsel [Cost Center 13000] Schedule County Counsel is legal advisor to the Board of Supervisors, County Executive, and all County offices and departments. The department accumulates costs for both allowable and unallowable functions using the County s Financial Information Network (FIN). The Plan allocates one allowable function for County Counsel: Legal Services. The areas of activity considered to be a general expense of County government, such as the enforcement and execution of legislation-related matters, assignments from the Board of Supervisors, and legal services for lawsuits against the State or Federal governments where the County is a plaintiff, are not allocated. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. 72

82 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for County Counsel First Second Total Departmental Expenditures: Salaries and Benefits 6,319,458 6,319,458 Services and Supplies 604, ,150 Operating Transfers 5,944 5,944 Intrafund Trfs(+) Total Departmental Expenditures Deductions: 6,930, ,930,492 N/A: Operating Transfers (5,944) (5,944) Total Deductions Additions: (5,944) 0 (5,944) Eq Use Allow 1,673 1, Str Use Allow 20,240 20, Cnty Exec 29,458 2,728 32, Land Maint 3,279 3, Aud-Cont 40,341 40, GS-Purchasing 2,154 2, GS-Fac Svcs 76,743 76, Human Resources 35,038 35, Treasurer Total Additions Cost Adjustments: 51, , ,533 Various reimbursements (175) (175) Total Cost Adjustments Total to be (175) 0 (175) 6,975, ,161 7,136,906 73

83 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for County Counsel Total General & Admin Legal Services General Government Departmental Expenditures: Salaries and Benefits 6,319,458 1,390,764 4,657, ,337 Services and Supplies 604, ,488 69,379 9,282 Operating Transfers 5,944 5,944 Intrafund Trfs(+) Total Expenditures Cost Adjustments: 6,930,492 1,923,138 4,726, ,619 Deductions (5,944) (5,944) Various reimbursements (175) (175) Outside Legal Services as dire (82,128) 57,346 24,782 Total Functional Costs First Addition/Reallocation 6,924,374 1,834,891 4,784, ,401 First Addition-Others 51,372 51,372 First Admin Reallocation (1,886,263) 1,782, ,843 Total First Second Addition/Reallocation 6,975,745 6,566, ,244 Second Addition-Others 161, ,161 Second Admin Reallocation (161,161) 152,289 8,872 Total 7,136,906 6,718, ,116 74

84 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year County Counsel Detail for 02 Legal Services Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 136, % 187, , , Land Maint 38, % 53,144 53,144 1,269 54, Aud-Cont 19, % 26,411 26, , GS-Purchasing 3, % 4,559 4, , GS-Fac Svcs 67, % 92,147 92,147 2,200 94, Human Resource 22, % 30,517 30, , Treasurer 144, % 198,844 (7,548) 191,296 4, ,043 Cost Center Subtotal 431, % 593,018 (7,548) 585,470 9, , BOS 124, % 171, ,124 4, , DA 10, % 14,821 14, , Child Supt Srvc 2, % 2,833 2, , Prob Svcs 32, % 44,502 44,502 1,062 45, Prob Inst 11, % 15,724 15, , Pub Defend 1, % 1,841 1, , Grand Jury 1, % 2,355 2, , Ct 0069 Svs 2, % 3,163 3, , Fire 38, % 52,999 52,999 1,265 54, Sher-Coroner 52, % 71,681 71,681 1,711 73, Sher-Custody 25, % 34,661 34, , PHD 39, % 53,882 53,882 1,286 55, PHD-EMS 4, % 5,526 5, , PHD-HS 1, % 1,629 1, , PHD-EHS 3, % 4,574 4, , PHD-AS 6, % 8,442 8, , ADMHS 149, % 205,500 (213,867) (8,367) 4,906 (3,461) ADMHS-ADP % Soc Svcs 489, % 671,787 (480,000) 191,787 16, , IHSS % Ag Comm 4, % 6,799 6, , PLCFD 3, % 4,250 4, , P&D 799, % 1,097,831 (51,643) 1,046,188 26,209 1,072, RDA IV 25, % 34,773 (39,600) (4,826) 830 (3,996) P&D-Energy 21, % 30,047 (31,037) (991) 717 (273) P&D-B&S 24, % 34,254 34, , P&D-Oil 8, % 11,146 11, , PW-Admin 3, % 5,245 (461) 4, , PW-Roads 58, % 79,955 79,955 1,909 81, PW-Surveyor 49, % 67,755 67,755 1,618 69, PW-Flood 21, % 30,198 30, , PW-Water 10, % 14,206 14, , PW-SWM 23, % 32,551 (32,616) (65) PW-Lag San 2, % 3,882 3, ,975 75

85 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year County Counsel Detail for 02 Legal Services Units (A) Percent Gross Direct Billed First Second Total HCD 39, % 53,711 (966) 52,745 1,282 54, HCD-Home Pro 4, % 6,216 6, , HCD-CDBG 7, % 10,004 10, , Clk-Rec-Assr 35, % 48,868 48,868 1,167 50, GS-Admin 4, % 6,027 6, , GS-Med Mal 187, % 256,989 (255,008) 1,981 6,135 8, GS-Work Comp 603, % 829,094 (889,591) (60,497) 19,793 (40,704) GS-Liability 1,131, % 1,552,626 (1,652,675) (100,048) 37,066 (62,983) GS-ITS % Law Library % SBC Retirement 9, % 13,514 (11,948) 1, , LAFCO 15, % 21,384 (59,371) (37,987) 511 (37,476) SBCAG 70, % 97,377 (65,128) 32,249 2,325 34, APCD 111, % 153,404 (170,552) (17,148) 3,662 (13,486) Prop 10 16, % 22,650 (24,263) (1,612) 541 (1,072) Other 57, % 79,191 (144,420) (65,229) 1,891 (63,338) Subtotal 4,783, % 6,566,501 (4,130,692) 2,435, ,289 2,588,098 Direct Billed 4,130,692 4,130,692 4,130,692 Total 4,783, % 6,566,501 6,566, ,289 6,718,790 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 76

86 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for County Counsel Total Legal Services BOS Cnty Exec DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Grand Jury Ct 0069 Svs Fire Sher-Coroner Sher-Custody PHD PHD-EMS PHD-HS PHD-EHS PHD-AS ADMHS ADMHS-ADP Soc Svcs IHSS Ag Comm Land Maint PLCFD P&D RDA IV P&D-Energy P&D-B&S P&D-Oil PW-Admin PW-Roads PW-Surveyor PW-Flood PW-Water PW-SWM PW-Lag San HCD HCD-Home Prog HCD-CDBG Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing 175, , , ,396 15,174 15,174 2,901 2,901 45,565 45,565 16,100 16,100 1,885 1,885 2,411 2,411 3,238 3,238 54,264 54,264 73,392 73,392 35,489 35,489 55,169 55,169 5,657 5,657 1,668 1,668 4,683 4,683 8,644 8,644 (3,461) (3,461) , , ,961 6,961 54,413 54,413 4,352 4,352 1,072,397 1,072,397 (3,996) (3,996) (273) (273) 35,072 35,072 11,412 11,412 4,910 4,910 81,864 81,864 69,372 69,372 30,919 30,919 14,545 14, ,975 3,975 54,027 54,027 6,364 6,364 10,243 10,243 27,041 27,041 50,035 50,035 6,170 6,170 4,668 4,668 77

87 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for County Counsel Total Legal Services GS-Fac Svcs GS-Med Mal GS-Work Comp GS-Liability GS-ITS Human Resources Treasurer Law Library SBC Retirement LAFCO SBCAG APCD Prop Other DirectBilled 94,347 94,347 8,116 8,116 (40,704) (40,704) (62,983) (62,983) ,245 31, , , ,889 1,889 (37,476) (37,476) 34,574 34,574 (13,486) (13,486) (1,072) (1,072) (63,338) (63,338) 4,130,692 4,130,692 Total 6,718,790 6,718,790 78

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89 Santa Barbara County County-wide Cost Plan LANDSCAPE MAINTENANCE ALLOCATION DETAIL 80

90 81

91 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Landscape Maintenance (Parks Department) [Cost Center 52100] Schedule The Landscape Maintenance function in the Parks Department provides grounds and landscape maintenance for County-owned properties. The department accumulates costs for both allowable and unallowable functions using the County s Financial Information Network (FIN). The Plan allocates costs for these allowable Landscape Maintenance functions: Building Landscape: This includes the cost of grounds maintenance performed by County personnel. The department accumulates costs by building and the plan allocates these costs based on building area occupied. Building Direct Identify: This includes the cost of grounds maintenance, which may be attributed to a particular cost plan unit rather than a particular building. The department accumulates costs in FIN project codes, which are identified with cost plan units; the plan allocates these costs based on the direct charges accumulated The plan does not allocate other operations of the Parks Department, as they are considered general government. 82

92 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for Landscape Maintenance First Second Total Departmental Expenditures: Salaries and Benefits 6,969,689 6,969,689 Services and Supplies 3,339,379 3,339,379 Operating Transfers 15,256 15,256 Fixed Assets 21,788 21,788 Intrafund Trfs(+) 192, ,729 Total Departmental Expenditures Deductions: 10,538, ,538,841 N/A: Operating Transfers (15,256) (15,256) N/A: Fixed Assets (21,788) (21,788) Total Deductions Additions: (37,044) 0 (37,044) Eq Use Allow 48,984 48, Str Use Allow 106, , Cnty Exec 58,282 5,576 63, Cnty Counsel 53,144 1,269 54, Aud-Cont 166, , GS-Purchasing 48,822 48, GS-Fac Svcs 253, , Human Resources 132, , Treasurer 4,134 4,134 Total Additions Total to be 267, , ,069 10,768, ,026 11,379,866 83

93 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Landscape Maintenance Total General & Admin Bldg Landscape Direct Identify General Government Departmental Expenditures: Salaries and Benefits 6,969,689 1,240, ,921 14,091 5,456,744 Services and Supplies 3,339, , ,869 2,054 2,630,890 Operating Transfers 15,256 5,557 9,699 Fixed Assets 21,788 (56) 21,844 Intrafund Trfs(+) 192,729 2, ,711 Total Expenditures Cost Adjustments: Deductions 10,538,841 (37,044) 1,839,018 (5,501) 373,790 16,145 8,309,888 (31,543) Total Functional Costs First Addition/Reallocation First Addition-Others 10,501, ,043 1,833, , ,790 16,145 8,278,345 First Admin Reallocation (2,100,560) 94,572 5,167 2,000,822 Total First Second Addition/Reallocation Second Addition-GS-Fac Svcs 10,768,840 34, ,362 21,312 10,279,167 34,467 Second Addition-GS-Fac Svcs 218, ,683 Second Addition-Others 357, ,876 Second Admin Reallocation (357,876) 16, ,883 Total 11,379, ,474 22,192 10,873,200 84

94 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Landscape Maintenance Detail for 02 Bldg Landscape Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 2, % 3,579 3,579 3, Cnty Counsel 2, % 3,279 3,279 3, Aud-Cont 3, % 5,034 5, , GS-Purchasing % 1,124 1, , GS-Fac Svcs 34, % 49,985 49,985 1,745 51, Human Resource 12, % 17,813 17, , Treasurer 3, % 4,883 4, ,054 Cost Center Subtotal 58, % 85,698 85,698 2,752 88, BOS 3, % 5,166 5, , DA 7, % 10,793 10, , Prob Svcs 17, % 25,690 25, , Prob Inst 6, % 9,941 9, , Pub Defend 36, % 52,736 52,736 1,841 54, Grand Jury 2, % 2,954 2, , Fire % Sher-Coroner 14, % 20,698 20, , Sher-Custody % PHD 25, % 37,152 37,152 1,297 38, PHD-EMS % PHD-HS 2, % 3,041 3, , PHD-EHS 1, % 1,790 1, , ADMHS 12, % 17,933 17, , ADMHS-MHSA 1, % 1,904 1, , ADMHS-ADP % Soc Svcs 14, % 21,644 21, , Ag Comm % 1,130 1, , P&D 4, % 5,994 5, , RDA IV % P&D-Energy % P&D-B&S 2, % 3,076 3, , PW-Admin 1, % 1,772 1, , PW-Roads 1, % 2,071 2, , PW-Surveyor % PW-Flood 1, % 1,803 1, , PW-Water % PW-SWM 1, % 1,532 1, , HCD % Clk-Rec-Assr 62, % 91,753 91,753 3,203 94, GS-Admin 2, % 3,635 3, , GS-Work Comp % GS-Comm 5, % 7,617 7, , GS-Veh Ops %

95 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Landscape Maintenance Detail for 02 Bldg Landscape Units (A) Percent Gross Direct Billed First Second Total GS-ITS 2, % 3,701 3, , GS-Repro 1, % 1,692 1, , Law Library 24, % 36,337 36,337 1,269 37, LAFCO 1, % 1,679 1, , Dept % Other 1, % 1,844 1, ,908 Subtotal Direct Billed Total 320, % 468, ,362 16, , , % 468, ,362 16, ,474 Basis: Source: Square feet occupied per bldg landscape costs G/S Bldg Square Footage Database 86

96 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Landscape Maintenance Detail for 03 Direct Identify Units (A) Percent Gross Direct Billed First Second Total Court Ops % PHD-AS 5, % 7,269 7, , ADMHS 1, % 2,328 2, , Soc Svcs 7, % 9,819 9, , Ag Comm 1, % 1,829 1, ,905 Subtotal Direct Billed Total 16, % 21,312 21, ,192 16, % 21,312 21, ,192 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 87

97 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Landscape Maintenance Total Bldg Landscape Direct Identify BOS Cnty Exec Cnty Counsel DA Prob Svcs Prob Inst Pub Defend Court Ops Grand Jury Fire Sher-Coroner Sher-Custody PHD PHD-EMS PHD-HS PHD-EHS PHD-AS ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs Ag Comm P&D RDA IV P&D-Energy P&D-B&S PW-Admin PW-Roads PW-Surveyor PW-Flood PW-Water PW-SWM HCD Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs GS-Work Comp GS-Comm GS-Veh Ops GS-ITS GS-Repro 5,346 5,346 3,579 3,579 3,279 3,279 11,170 11,170 26,587 26,587 10,289 10,289 54,577 54, ,058 3, ,421 21, ,449 38, ,148 3,148 1,852 1,852 7,569 7,569 20,983 18,559 2,424 1,971 1, ,624 22,400 10,224 3,075 1,170 1,905 6,203 6, ,183 3,183 1,834 1,834 2,143 2, ,866 1, ,586 1, ,209 5,209 94,956 94,956 3,762 3,762 1,163 1,163 51,730 51, ,883 7, ,831 3,831 1,752 1,752 88

98 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Landscape Maintenance Total Bldg Landscape Direct Identify Human Resources Treasurer Law Library LAFCO Dept Other 18,435 18,435 5,054 5,054 37,605 37,605 1,737 1, ,908 1,908 Total 506, ,474 22,192 89

99 Santa Barbara County County-wide Cost Plan AUDITOR-CONTROLLER ALLOCATION DETAIL 90

100 91

101 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller [Cost Center 61000] Schedule The Auditor-Controller s Office provides a variety of financial services to both County departments and special districts. The department accumulates costs for both allowable and unallowable functions using the County s Financial Information Network (FIN). This department s expenditures also include bank activity charges; these charges no longer represent compensating balances, but are actual expenditures by the Treasurer s Department (see Treasurer s write-up for detail.) The Plan treats costs related to areas of activity considered a general expense of County government, such as property tax accounting, as unallowable. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for the these allowable Auditor-Controller functions: Directly Identified Special Projects: This function includes costs of grant auditing and accounting, fee and fine schedule preparation, cost analysis studies, indirect cost rate determination, welfare accounting, workers compensation accounting, and other projects. Direct charges accumulated in FIN provide the allocation basis for these costs. Financial Reporting: The Auditor-Controller compiles the proposed budget for consideration by the Board of Supervisors and compiles the County s Final Budget. This division of the office also prepares the County-wide Cost Plan, the County s Annual Financial Report, and various other State and County reports. These costs are allocated based on cost plan unit salary and benefit expenditures. Fixed Assets Inventory Control: The Auditor-Controller maintains a capital asset management system for all general fixed assets of the County. The plan allocates these costs based on the number of equipment items per cost plan unit. Financial Accounting: This function includes disbursement of funds for claims against the County, maintenance of records of accountability, and bank activity charges, and processing of various financial documents. These costs are allocated based on the number of documents processed in FIN. Customer Support: This function includes costs for the daily operation of the County s Financial Information System and the Customer Support function. The plan allocates these costs based on cost plan unit salary and benefit expenditures. Internal Audit: The Internal Audit division performs both compliance and financial audits for County departments, County special districts, and independent special districts. Internal Audit costs having countywide benefits are allocated based on cost plan unit salary and benefit expenditures; direct charges accumulated in FIN provide the basis for allocating the costs of specific audits. Direct billings by Internal Audit reduce grantee allocations. Payroll Accounting: The Auditor-Controller department maintains and operates the County s bi-weekly payroll system, verifies the accuracy of departmental payroll reporting, prepares payroll warrants, and maintains various employee information databases. These costs also include a portion of the bank activity charges. The plan allocates these costs based on the average number of employees during the fiscal year. 92

102 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for Auditor-Controller First Second Total Departmental Expenditures: Salaries and Benefits 6,188,108 6,188,108 Services and Supplies 769, ,185 Operating Transfers 5,327 5,327 Fixed Assets 7,637 7,637 Intrafund Trfs(+) 1,351 1,351 Total Departmental Expenditures Deductions: 6,971, ,971,608 N/A: Operating Transfers (5,327) (5,327) N/A: Fixed Assets (7,637) (7,637) Total Deductions Additions: (12,964) 0 (12,964) Eq Use Allow 33,996 33, Str Use Allow 27,744 27, Cnty Exec 34,633 3,247 37, Cnty Counsel 26, , Land Maint 5, , GS-Purchasing 5,091 5, GS-Fac Svcs 113, , Human Resources 70,708 70, Treasurer 1,155 1,155 Total Additions Cost Adjustments: 127, , ,012 Admin Fees (4,800) (4,800) Apportionment Fees (5,467) (5,467) Bank Charges 65,674 65,674 Cal Card Refunds (7,882) (7,882) Copy Charges Allowance (238) (238) Crime Lab O/H Charge (836) (836) RVS IRS TAX penalty IRS (122,483) (122,483) Subpoena Fees (30) (30) Unclaimed EE Flex (23,168) (23,168) Total Cost Adjustments Total to be (99,230) 0 (99,230) 6,987, ,195 7,181,426 93

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104 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Auditor-Controller Total General & Admin Direct Identify Financial Reporting Fixed Asset Accounting Financial Accounting Departmental Expenditures: Salaries and Benefits 6,188, , , , ,911 2,319,073 Services and Supplies 769, ,291 4, ,184 5, ,590 Operating Transfers 5,327 5,327 Fixed Assets 7,637 7,637 Intrafund Trfs(+) 1,351 1,351 Total Expenditures Cost Adjustments: 6,971, , , , ,326 2,646,300 Deductions (12,964) (5,327) (7,637) RVS IRS TAX penalty IRS (122,483) Admin Fees (4,800) Apportionment Fees (5,467) Bank Charges 65,674 53,135 Cal Card Refunds (7,882) (7,882) Crime Lab O/H Charge (836) (836) Spec Dist Budget Cost Spec Dist LGFA Cost Spec Dist Liaison Cost Subpoena Fees (30) Unclaimed EE Flex (23,168) (23,168) Copy Charges Allowance (238) Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L 6,859,414 26, ,215 26, , , ,326 2,683,916 First Addition-Others 101, ,407 First Admin Reallocation (811,032) 46,846 84,594 22, ,510 Total First Second Addition/Reallocation Second Addition-Cnty Counse 6,987, , , ,036 3,017,426 Second Addition-Others 193, ,564 Second Admin Reallocation (194,195) 11,217 20,255 5,438 79,856 Total 7,181, , , ,473 3,097,282 95

105 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Auditor-Controller Customer Support Internal Audit- Countywide Internal Audit- Direct Payroll General Government Departmental Expenditures: Salaries and Benefits 78, , , , ,555 Services and Supplies 1,418 16,255 72,862 30,992 Operating Transfers Fixed Assets Intrafund Trfs(+) Total Expenditures Cost Adjustments: Deductions RVS IRS TAX penalty IRS 80, , , ,636 (122,483) 986,547 Admin Fees (4,800) Apportionment Fees (5,467) Bank Charges 12,539 Cal Card Refunds Crime Lab O/H Charge Spec Dist Budget Cost Spec Dist LGFA Cost Spec Dist Liaison Cost Subpoena Fees (30) Unclaimed EE Flex Copy Charges Allowance (238) Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L First Addition-Others First Admin Reallocation 70,047 11, ,099 33, ,271 36, , , , ,420 Total First Second Addition/Reallocation Second Addition-Cnty Counse Second Addition-Others Second Admin Reallocation 81,393 2, ,762 8, ,694 8, ,180 25,026 1,123,967 32,904 Total 84, , , ,206 1,156,871 96

106 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 02 Direct Identify Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 4, % 4,815 4,815 4, Cnty Counsel 6, % 6,951 6,951 6, Land Maint 5, % 6,349 6,349 6, GS-Purchasing 2, % 2,483 2, , GS-Fac Svcs 14, % 16,861 16, , Human Resource 5, % 6,495 6, , Treasurer 10, % 12,371 12, ,758 Cost Center Subtotal 49, % 56,325 56,325 1,195 57, BOS % DA 1, % 1,973 1, , Child Supt Srvc 3, % 4,258 4, , Prob Svcs % Prob Inst % Pub Defend % Grand Jury % Ct 0069 Svs 6, % 7,737 7, , Fire 2, % 2,960 2, , Sher-Coroner 4, % 5,036 5, , Sher-Custody 2, % 3,063 3, , Inmate Welfare % PHD 3, % 4,177 4, , PHD-EMS % PHD-HS % PHD-EHS % PHD-AS % ADMHS 19, % 21,988 21, , ADMHS-MHSA 5, % 6,158 6, , ADMHS-ADP 1, % 1,864 1, , Soc Svcs 8, % 9,547 9, , Ag Comm 1, % 1,382 1, , PLCFD % P&D 3, % 4,025 4, , RDA IV 63, % 72,134 (106,904) (34,770) 2,256 (32,514) P&D-Energy % P&D-B&S 1, % 1,557 1, , P&D-Oil % PW-Admin % PW-Roads 5, % 6,018 6, , PW-Surveyor % PW-Flood 9, % 10,479 10, , PW-Water % PW-SWM 4, % 5,605 5, ,780 97

107 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 02 Direct Identify Units (A) Percent Gross Direct Billed First Second Total PW-Lag San 1, % 1,478 1, , HCD % HCD-AH 2, % 2,554 2, , HCD-MEF 23, % 26,899 26, , Clk-Rec-Assr 9, % 10,398 10, , GS-Admin 5, % 5,890 5, , GS-Work Comp 3, % 3,525 3, , GS-Liability 1, % 1,217 1, , GS-Veh Ops 6, % 7,580 7, , GS-ITS 4, % 5,569 5, , GS-Utilities % GS-Repro 1, % 1,909 1, , Law Library % SBC Retirement 7, % 8,037 8, , LAFCO 4, % 4,630 4, , Carp Cem Dist 3, % 3,521 3, , Goleta Cem Dist 2, % 2,396 2, , Guadalupe Cem 3, % 3,776 3, , Lompoc Cem Di 1, % 1,937 1, , LA Cem Dist % Oak Hill Cem D 1, % 1,765 1, , SM Cem Dist 1, % 1,981 1, , Casmalia CSD % CSFPD 2, % 3,392 3, , MFPD 1, % 1,636 1, , Goleta West San % MVMD % CVRD 3, % 4,296 4, , CRCD 2, % 2,860 2, , IVRPD 4, % 4,807 4, , Mont San Dist % Summ San Dist % SMVWCD % 1,012 1, , SBCAG 1, % 1,246 1, , APCD % Prop 10 15, % 18,132 18, , Dept 990 2, % 2,954 2, , Other 6, % 7,234 7, ,461 Subtotal 329, % 376,764 (106,904) 269,860 11, ,077 Direct Billed 106, , ,904 Total 329, % 376, ,764 11, ,981 98

108 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 02 Direct Identify Units (A) Percent Gross Direct Billed First Second Total Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 99

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110 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 03 Financial Reporting Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 2,884, % 5,535 5,535 5, Cnty Counsel 6,319, % 12,126 12,126 12, Land Maint 6,969, % 13,373 13,373 13, GS-Purchasing 738, % 1,417 1, , GS-Fac Svcs 4,939, % 9,478 9, , Human Resource 3,312, % 6,357 6, , Treasurer 5,005, % 9,604 9, ,846 Cost Center Subtotal 30,170, % 57,890 57, , BOS 2,356, % 4,522 4, , DA 17,401, % 33,389 33, , Child Supt Srvc 7,803, % 14,973 14, , Prob Svcs 19,838, % 38,065 38, , Prob Inst 12,124, % 23,264 23, , Pub Defend 9,696, % 18,606 18, , Fire 40,126, % 76,994 76,994 1,942 78, Sher-Coroner 54,062, % 103, ,733 2, , Sher-Custody 27,932, % 53,597 53,597 1,352 54, Inmate Welfare 781, % 1,500 1, , PHD 46,157, % 88,566 88,566 2,234 90, PHD-EMS 1,280, % 2,456 2, , PHD-HS 217, % PHD-EHS 2,872, % 5,512 5, , PHD-AS 2,526, % 4,849 4, , ADMHS 24,155, % 46,349 46,349 1,169 47, ADMHS-MHSA 6,765, % 12,981 12, , ADMHS-ADP 1,783, % 3,423 3, , Soc Svcs 52,486, % 100, ,710 2, , IHSS 599, % 1,151 1, , DSS-ARRA 639, % 1,227 1, , Ag Comm 2,738, % 5,255 5, , P&D 8,030, % 15,408 15, , P&D-Energy 636, % 1,221 1, , P&D-B&S 3,107, % 5,962 5, , P&D-Oil 291, % PW-Admin 1,910, % 3,665 3, , PW-Roads 11,891, % 22,817 22, , PW-Surveyor 1,632, % 3,133 3, , PW-Flood 4,078, % 7,826 7, , PW-Water 875, % 1,679 1, , PW-SWM 8,027, % 15,402 15, , PW-Lag San 1,653, % 3,173 3, , HCD 1,198, % 2,300 2, ,

111 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 03 Financial Reporting Units (A) Percent Gross Direct Billed First Second Total Clk-Rec-Assr 11,632, % 22,319 22, , GS-Admin 1,752, % 3,362 3, , GS-Work Comp 943, % 1,810 1, , GS-Liability 314, % GS-Comm 1,140, % 2,188 2, , GS-Veh Ops 2,053, % 3,939 3, , GS-ITS 3,394, % 6,513 6, , GS-Utilities 95, % GS-Repro 567, % 1,089 1, , ITD 1,452, % 2,787 2, , Prop 10 1,599, % 3,068 3, , Dept 990 1,859, % 3,568 3, ,658 Subtotal Direct Billed Total 434,655, % 834, ,008 20, , ,655, % 834, ,008 20, ,263 Basis: Source: Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 102

112 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 04 Fixed Asset Accounting Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % 2,819 2,819 2, Cnty Counsel % Land Maint % 8,657 8,657 8, GS-Purchasing % GS-Fac Svcs % Human Resource % 1,409 1, , Treasurer % 2,215 2, ,284 Cost Center Subtotal % 16,711 16, , BOS % DA % 3,020 3, , Child Supt Srvc % 2,617 2, , Prob Svcs % 2,114 2, , Prob Inst % Pub Defend % Ct 0069 Svs % 1,007 1, , Fire % 2,013 2, , Sher-Coroner % 27,382 27, , Sher-Custody % 4,127 4, , Inmate Welfare % 1,309 1, , PHD % 10,872 10, , PHD-EMS % 1,409 1, , PHD-EHS % PHD-AS % ADMHS % 3,020 3, , ADMHS-MHSA % ADMHS-ADP % Soc Svcs % 5,738 5, , Ag Comm % 2,315 2, , P&D % 1,007 1, , P&D-Energy % P&D-B&S % PW-Admin % 1,409 1, , PW-Roads % 26,073 26, , GS-Airports % PW-Surveyor % 1,107 1, , PW-Flood % 6,845 6, , PW-Proj Clnwtr % PW-SWM % 19,630 19, , PW-Lag San % 5,235 5, , HCD % Clk-Rec-Assr % 7,449 7, , GS-Admin %

113 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 04 Fixed Asset Accounting Units (A) Percent Gross Direct Billed First Second Total ITD % Prop % Dept % 11,476 11, , Other % 16,308 16, ,817 Subtotal Direct Billed Total 1, % 186, ,036 5, ,473 1, % 186, ,036 5, ,473 Basis: Source: Number of Fixed Assets Capital Asset Inventory System 104

114 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 05 Financial Accounting Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 1, % 10,066 10,066 10, Cnty Counsel 1, % 8,694 8,694 8, Land Maint 17, % 108, , , GS-Purchasing % 1,698 1, , GS-Fac Svcs 11, % 71,976 71,976 1,989 73, Human Resource 1, % 8,394 8, , Treasurer 2, % 17,483 17, ,966 Cost Center Subtotal 35, % 227, ,270 2, , BOS 1, % 12,153 12, , DA 3, % 20,298 20, , Child Supt Srvc 1, % 12,498 12, , Prob Svcs 6, % 43,086 43,086 1,191 44, Prob Inst 6, % 39,984 39,984 1,105 41, Pub Defend 1, % 8,585 8, , Grand Jury % 5,796 5, , Ct 0069 Svs 2, % 14,649 14, , Ct 5901 Svs % 1,021 1, , Fire 10, % 63,850 63,850 1,764 65, Sher-Coroner 25, % 160, ,267 4, , Sher-Custody 8, % 53,375 53,375 1,475 54, Inmate Welfare % 5,489 5, , PHD 35, % 226, ,824 6, , PHD-CHIP % PHD-EMS 2, % 15,071 15, , PHD-HS 1, % 6,555 6, , PHD-EHS 1, % 11,253 11, , PHD-AS 9, % 62,905 62,905 1,738 64, PHD-TSAC % 2,968 2, , ADMHS 15, % 97,617 97,617 2, , ADMHS-MHSA 3, % 19,615 19, , ADMHS-ADP 3, % 24,575 24, , Soc Svcs 30, % 197, ,461 5, , IHSS % 4,060 4, , DSS-ARRA 1, % 8,336 8, , Ag Comm 1, % 9,370 9, , PLCFD % P&D 8, % 57,129 57,129 1,579 58, RDA IV 1, % 7,155 7, , P&D-Energy 1, % 7,424 7, , P&D-B&S 4, % 26,994 26, , P&D-Oil % 1,781 1, , PW-Admin 2, % 14,451 14, ,

115 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 05 Financial Accounting Units (A) Percent Gross Direct Billed First Second Total PW-Roads 13, % 85,763 85,763 2,370 88, GS-Airports % PW-Surveyor 2, % 16,749 16, , PW-Flood 11, % 72,627 72,627 2,007 74, PW-Water 2, % 16,488 16, , PW-Proj Clnwtr % 3,677 3, , PW-SWM 9, % 61,820 61,820 1,708 63, PW-Lag San 2, % 17,502 17, , HCD 1, % 6,555 6, , HCD-AH % 2,355 2, , HCD-Home Pro % , HCD-OCFD % HCD-CDBG % 2,215 2, , HCD-MEF % Clk-Rec-Assr 6, % 39,875 39,875 1,102 40, GS-Admin % 4,717 4, , GS-Med Mal % GS-Work Comp 1, % 7,041 7, , GS-Liability % 2,368 2, , GS-Comm 2, % 13,264 13, , GS-Veh Ops 3, % 25,303 25, , GS-ITS 1, % 9,690 9, , GS-Utilities % 3,351 3, , GS-Repro 1, % 12,664 12, , HR-Unemp SI % HR-Dent SI % 1,155 1, , ITD % 3,619 3, , Law Library 1, % 7,819 7, , SBC Retirement 4, % 26,349 26, , SBC OPEB 1, % 7,085 7, , LAFCO % 2,030 2, , SM Pub Airport % Carp Cem Dist 1, % 9,581 9, , Goleta Cem Dist 1, % 10,864 10, , Guadalupe Cem 1, % 8,898 8, , Lompoc Cem Di 1, % 10,896 10, , LA Cem Dist % 2,809 2, , Oak Hill Cem D 1, % 10,098 10, , SM Cem Dist 2, % 17,190 17, , Los Alamos CS % MH CSD % SY CSD % VV CSD %

116 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 05 Financial Accounting Units (A) Percent Gross Direct Billed First Second Total CSFPD 4, % 26,618 26, , MFPD 3, % 20,260 20, , Lompoc HCD % Embarcadero MI % SB MTD % MVMD 1, % 9,115 9, , CVRD % 4,749 4, , CRCD % 5,821 5, , Carp San Dist % Goleta SD % IVRPD 2, % 17,554 17, , Mont San Dist % Summ San Dist 1, % 7,379 7, , Mon Wtr Dist % SMVWCD 1, % 8,087 8, , SYRWCD % SYRWCD, ID N % SBCAG 3, % 23,317 23, , APCD 4, % 28,041 28, , Prop 10 2, % 13,934 13, , Dept 990 2, % 16,992 16, , Other 130, % 834, ,131 23, ,182 Subtotal Direct Billed Total 472, % 3,017,426 3,017,426 79,856 3,097, , % 3,017,426 3,017,426 79,856 3,097,282 Basis: Source: Number of Transaction Lines Processed FIN General Ledger Transactions 107

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118 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 06 Customer Support Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 2,884, % Cnty Counsel 6,319, % 1,104 1,104 1, Land Maint 6,969, % 1,217 1,217 1, GS-Purchasing 738, % GS-Fac Svcs 4,939, % Human Resource 3,312, % Treasurer 5,005, % Cost Center Subtotal 30,170, % 5,270 5, , BOS 2,356, % DA 17,401, % 3,040 3, , Child Supt Srvc 7,803, % 1,363 1, , Prob Svcs 19,838, % 3,465 3, , Prob Inst 12,124, % 2,118 2, , Pub Defend 9,696, % 1,694 1, , Fire 40,126, % 7,009 7, , Sher-Coroner 54,062, % 9,443 9, , Sher-Custody 27,932, % 4,879 4, , Inmate Welfare 781, % PHD 46,157, % 8,063 8, , PHD-EMS 1,280, % PHD-HS 217, % PHD-EHS 2,872, % PHD-AS 2,526, % ADMHS 24,155, % 4,219 4, , ADMHS-MHSA 6,765, % 1,182 1, , ADMHS-ADP 1,783, % Soc Svcs 52,486, % 9,168 9, , IHSS 599, % DSS-ARRA 639, % Ag Comm 2,738, % PLCFD % P&D 8,030, % 1,403 1, , P&D-Energy 636, % P&D-B&S 3,107, % P&D-Oil 291, % PW-Admin 1,910, % PW-Roads 11,891, % 2,077 2, , PW-Surveyor 1,632, % PW-Flood 4,078, % PW-Water 875, % PW-SWM 8,027, % 1,402 1, , PW-Lag San 1,653, %

119 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 06 Customer Support Units (A) Percent Gross Direct Billed First Second Total HCD 1,198, % Clk-Rec-Assr 11,632, % 2,032 2, , GS-Admin 1,752, % GS-Work Comp 943, % GS-Liability 314, % GS-Comm 1,140, % GS-Veh Ops 2,053, % GS-ITS 3,394, % GS-Utilities 95, % GS-Repro 567, % ITD 1,452, % Law Library 274, % SBC Retirement 2,040, % LAFCO 15, % Carp Cem Dist 177, % Goleta Cem Dist 367, % Guadalupe Cem 52, % Lompoc Cem Di 344, % Oak Hill Cem D 230, % SM Cem Dist 816, % CSFPD 5,787, % 1,011 1, , MFPD 10,834, % 1,893 1, , MVMD 565, % CVRD 52, % CRCD 411, % IVRPD 897, % Summ San Dist 526, % SMVWCD 80, % SBCAG 2,426, % APCD 5,407, % Prop 10 1,599, % Dept 990 1,859, % Other 3, % Subtotal Direct Billed Total 465,968, % 81,393 81,393 2,717 84, ,968, % 81,393 81,393 2,717 84,110 Basis: Source: Cost Plan Unit Salaries & Benefits-All Users FIN Expenditure Ledger 110

120 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 07 Internal Audit-Countywide Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 2,884, % 1,883 1,883 1, Cnty Counsel 6,319, % 4,126 4,126 4, Land Maint 6,969, % 4,550 4,550 4, GS-Purchasing 738, % GS-Fac Svcs 4,939, % 3,225 3, , Human Resource 3,312, % 2,163 2, , Treasurer 5,005, % 3,268 3, ,364 Cost Center Subtotal 30,170, % 19,697 19, , BOS 2,356, % 1,538 1, , DA 17,401, % 11,360 11, , Child Supt Srvc 7,803, % 5,095 5, , Prob Svcs 19,838, % 12,951 12, , Prob Inst 12,124, % 7,915 7, , Pub Defend 9,696, % 6,331 6, , Fire 40,126, % 26,196 26, , Sher-Coroner 54,062, % 35,294 35,294 1,041 36, Sher-Custody 27,932, % 18,236 18, , Inmate Welfare 781, % PHD 46,157, % 30,134 30, , PHD-EMS 1,280, % PHD-HS 217, % PHD-EHS 2,872, % 1,875 1, , PHD-AS 2,526, % 1,650 1, , ADMHS 24,155, % 15,770 15, , ADMHS-MHSA 6,765, % 4,417 4, , ADMHS-ADP 1,783, % 1,165 1, , Soc Svcs 52,486, % 34,266 34,266 1,011 35, IHSS 599, % DSS-ARRA 639, % Ag Comm 2,738, % 1,788 1, , P&D 8,030, % 5,242 5, , P&D-Energy 636, % P&D-B&S 3,107, % 2,029 2, , P&D-Oil 291, % PW-Admin 1,910, % 1,247 1, , PW-Roads 11,891, % 7,763 7, , PW-Surveyor 1,632, % 1,066 1, , PW-Flood 4,078, % 2,663 2, , PW-Water 875, % PW-SWM 8,027, % 5,240 5, , PW-Lag San 1,653, % 1,080 1, , HCD 1,198, %

121 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 07 Internal Audit-Countywide Units (A) Percent Gross Direct Billed First Second Total Clk-Rec-Assr 11,632, % 7,594 7, , GS-Admin 1,752, % 1,144 1, , GS-Work Comp 943, % GS-Liability 314, % GS-Comm 1,140, % GS-Veh Ops 2,053, % 1,340 1, , GS-ITS 3,394, % 2,216 2, , GS-Utilities 95, % GS-Repro 567, % ITD 1,452, % Prop 10 1,599, % 1,044 1, , Dept 990 1,859, % 1,214 1, ,250 Subtotal Direct Billed Total 434,655, % 283, ,762 8, , ,655, % 283, ,762 8, ,823 Basis: Source: Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 112

122 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 08 Internal Audit-Direct Units (A) Percent Gross Direct Billed First Second Total Treasurer 47, % 54,160 54,160 1,630 55,790 Cost Center Subtotal 47, % 54,160 54,160 1,630 55, DA % 1,061 (3,930) (2,869) 32 (2,837) Prob Svcs 1, % 1,238 1, , Prob Inst % Fire 14, % 16,475 16, , Sher-Coroner 11, % 13,246 13, , Sher-Custody 5, % 6,844 6, , Inmate Welfare % PHD 2, % 3,391 3, , PHD-EMS % PHD-HS % PHD-EHS % PHD-AS % ADMHS 15, % 17,401 17, , ADMHS-MHSA 4, % 4,873 4, , ADMHS-ADP 1, % 1,285 1, , P&D-Energy 2, % 2,914 2, , PW-SWM 21, % 24,790 24, , Clk-Rec-Assr 3, % 4,065 4, , SBC Retirement 2, % 3,243 3, , Carp Cem Dist 12, % 14,810 (3,500) 11, , Guadalupe Cem 16, % 18,844 (2,500) 16, , LA Cem Dist 7, % 8,077 (500) 7, , Oak Hill Cem D % Casmalia CSD 12, % 14,726 14, , CSFPD 42, % 48,943 (5,500) 43,443 1,473 44, MFPD 14, % 16,720 (5,500) 11, , CVRD 9, % 10,760 (1,500) 9, ,584 Subtotal 253, % 289,694 (22,930) 266,764 8, ,485 Direct Billed 22,930 22,930 22,930 Total 253, % 289, ,694 8, ,415 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 113

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124 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 10 Payroll Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % 3,629 3,629 3, Cnty Counsel % 7,140 7,140 7, Land Maint % 22,951 22,951 22, GS-Purchasing % 1,983 1, , GS-Fac Svcs % 9,466 9, , Human Resource % 5,516 5, , Treasurer % 8,061 8, ,327 Cost Center Subtotal % 58,747 58, , BOS % 3,967 3, , DA % 22,447 22, , Child Supt Srvc % 15,881 15, , Prob Svcs % 43,368 43,368 1,427 44, Prob Inst % 33,321 33,321 1,097 34, Pub Defend % 12,429 12, , Fire % 49,126 49,126 1,617 50, Sher-Coroner % 76,967 76,967 2,533 79, Sher-Custody % 47,212 47,212 1,554 48, Inmate Welfare % 2,660 2, , PHD % 87,951 87,951 2,894 90, PHD-EMS % 8,535 8, , PHD-HS % PHD-EHS % 4,861 4, , PHD-AS % 5,933 5, , ADMHS % 42,427 42,427 1,396 43, ADMHS-MHSA % 11,285 11, , ADMHS-ADP % 3,217 3, , Soc Svcs % 130, ,398 4, , IHSS % 1,326 1, , DSS-ARRA % 6,255 6, , Ag Comm % 4,913 4, , PLCFD % P&D % 11,688 11, , P&D-Energy % P&D-B&S % 5,214 5, , P&D-Oil % PW-Admin % 2,702 2, , PW-Roads % 21,597 21, , PW-Surveyor % 2,856 2, , PW-Flood % 6,996 6, , PW-Water % 1,447 1, , PW-SWM % 15,130 15, , PW-Lag San % 2,769 2, ,

125 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Auditor-Controller Detail for 10 Payroll Units (A) Percent Gross Direct Billed First Second Total HCD % 2,108 2, , Clk-Rec-Assr % 20,026 20, , GS-Admin % 2,380 2, , GS-Work Comp % 1,691 1, , GS-Liability % GS-Comm % 1,625 1, , GS-Veh Ops % 3,808 3, , GS-ITS % 4,240 4, , GS-Utilities % GS-Repro % 1,273 1, , ITD % 1,904 1, , SBC Retirement % 3,555 3, , Prop % 2,428 2, , Dept % 3,322 3, , Other % Subtotal Direct Billed Total 4, % 794, ,180 25, ,206 4, % 794, ,180 25, ,206 Basis: Source: Average number of employees - all users FIN Labor Transaction Ledger 116

126 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Auditor-Controller Total Direct Identify Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support BOS Cnty Exec Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Grand Jury Ct 0069 Svs Ct 5901 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-CHIP PHD-EMS PHD-HS PHD-EHS PHD-AS PHD-TSAC ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm Land Maint PLCFD P&D RDA IV P&D-Energy P&D-B&S P&D-Oil PW-Admin PW-Roads GS-Airports PW-Surveyor PW-Flood PW-Water PW-Proj Clnwtr 24, , , ,252 4,815 5,535 2,819 10, ,341 6,951 12, ,694 1,104 95,427 2,034 34,231 3,114 20,859 3,145 58,344 4,391 15,351 2,699 12,843 1, , ,026 2,180 44,277 3, , , ,089 2,191 50, , ,823 1,752 6, ,956 24,071 7,979 1,038 15,054 1,050 1, ,614 3,053 78,936 2,076 65,615 7, ,724 5, ,350 28, ,696 9, ,851 3,159 54,949 4,256 54,851 5,048 12, ,538 1,350 5, ,112 4,307 90,800 11, ,092 8, , ,518 1,453 15, , , , , , , , , ,050 3, ,970 22,675 47,518 3, ,314 4,365 62,574 6,351 13, ,157 1,223 36,957 1,922 3, , ,382 9, ,251 5, ,918 9,485 7,233 1,180 4, ,831 1,258 8, ,240 1,425 5,388 2,388 9, ,058 6,349 13,373 8, ,960 1, ,614 4,151 15,797 1,038 58,707 1,451 (25,161) (32,514) 7,353 13, , , ,806 1,606 6, , , , , ,758 1,453 14, ,066 6,206 23,392 26,886 88,133 2, , ,212 1,142 17, ,227 10,806 8,024 7,059 74, , ,722 16, , ,

127 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Auditor-Controller Internal Audit- Countywide Internal Audit- Direct Payroll BOS Cnty Exec Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Grand Jury Ct 0069 Svs Ct 5901 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-CHIP PHD-EMS PHD-HS PHD-EHS PHD-AS PHD-TSAC ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm Land Maint PLCFD P&D RDA IV P&D-Energy P&D-B&S P&D-Oil PW-Admin PW-Roads GS-Airports PW-Surveyor PW-Flood PW-Water PW-Proj Clnwtr 1,584 4,098 1,883 3,629 4,126 7,140 11,695 (2,837) 23,185 5,245 16,403 13,333 1,276 44,795 8, ,418 6,517 12,838 26,969 16,971 50,743 36,335 13,645 79,499 18,774 7,050 48, ,747 31,023 3,493 90, , , ,021 1, ,128 16,235 17,925 43,823 4,547 5,020 11,657 1,199 1,324 3,323 35, , , ,461 1,841 5,074 4,550 22, ,397 12, , ,089 5, ,284 2,791 7,992 22,307 1,098 2,949 2,741 7, ,

128 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Auditor-Controller Total Direct Identify Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support PW-SWM PW-Lag San HCD HCD-AH HCD-Home Prog HCD-OCFD HCD-CDBG HCD-MEF Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs GS-Med Mal GS-Work Comp GS-Liability GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro Human Resources HR-Unemp SI HR-Dent SI Treasurer ITD Law Library SBC Retirement SBC OPEB LAFCO SM Pub Airport Carp Cem Dist Goleta Cem Dist Guadalupe Cem D Lompoc Cem Dist LA Cem Dist Oak Hill Cem D SM Cem Dist Casmalia CSD Los Alamos CSD MH CSD SY CSD VV CSD CSFPD 153,351 5,780 15,791 20,243 63,529 1,451 32,432 1,524 3,253 5,398 17, , , , ,055 2,634 2,420 1,017 1, ,276 2,276 27,780 27, ,057 10,723 22,882 7,682 40,977 2,102 19,151 6,074 3, , ,164 2,561 1, , ,788 17,388 9, , ,277 3,635 1,856 7, ,016 1, , ,525 2,243 13, ,542 7,817 4,039 26, ,653 5,744 6,677 9, , , ,899 1,968 1,117 13, ,816 6,698 6,517 1,453 8, ,187 1, ,240 12,758 9,846 2,284 17, ,612 2, , , , ,746 8,288 27, ,281 7,281 6,864 4,775 2, ,265 3,631 9, ,702 2,471 11, ,959 3,894 9, ,257 1,998 11, , ,886 12,625 1,820 10, ,855 2,043 17, , ,813 3,498 27,353 1,

129 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Auditor-Controller Internal Audit- Countywide Internal Audit- Direct Payroll PW-SWM PW-Lag San HCD HCD-AH HCD-Home Prog HCD-OCFD HCD-CDBG HCD-MEF Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs GS-Med Mal GS-Work Comp GS-Liability GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro Human Resources HR-Unemp SI HR-Dent SI Treasurer ITD Law Library SBC Retirement SBC OPEB LAFCO SM Pub Airport Carp Cem Dist Goleta Cem Dist Guadalupe Cem D Lompoc Cem Dist LA Cem Dist Oak Hill Cem D SM Cem Dist Casmalia CSD Los Alamos CSD MH CSD SY CSD VV CSD CSFPD 5,395 25,536 15,627 1,112 2, ,177 7,818 4,188 20,685 1,178 2, ,048 3,320 9, , ,679 1,380 3,933 2,281 4, ,315 2,227 5,697 3,364 55,790 8, ,966 3,340 3,672 11,756 16,911 7, ,169 44,

130 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Auditor-Controller Total Direct Identify Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support MFPD Lompoc HCD Embarcadero MID Goleta West San SB MTD MVMD CVRD CRCD Carp San Dist Goleta SD IVRPD Mont San Dist Summ San Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, ID No SBCAG APCD Prop Dept Other DirectBilled 36,188 1,687 20,820 1, , , ,904 4,431 4, ,006 2,950 5, ,158 4,957 18, , , , ,369 1,044 8, ,685 1,285 23, , , ,243 18,699 3, , ,019 3,047 3,658 11,834 17, ,468 7,461 16, , , ,904 Total 6,024, , , ,473 3,097,282 84,

131 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Auditor-Controller Internal Audit- Countywide Internal Audit- Direct Payroll MFPD 11, Lompoc HCD Embarcadero MID Goleta West San SB MTD MVMD CVRD 9, CRCD Carp San Dist Goleta SD IVRPD Mont San Dist Summ San Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, ID No SBCAG APCD Prop 10 1,075 2, Dept 990 1,250 3, Other 8 DirectBilled 22,930 Total 291, , ,

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133 Santa Barbara County County-wide Cost Plan PURCHASING ALLOCATION DETAIL 124

134 125

135 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Purchasing & Mail Courier [Cost Center 63200] Schedule The Purchasing Department has responsibility for a variety of functions and accumulates costs for both allowable and unallowable functions using the County s Financial Information Network (FIN). Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Purchasing Department functions: Surplus Property: The Purchasing department handles transfers of property between departments, disposal of surplus and obsolete County equipment and vehicles through publicly announced auctions, and fixed asset control documents. The plan allocates these costs based on the number of equipment items per cost plan unit. Mail Courier: The Purchasing department has responsibility for inter-office mail delivery service to all County offices. These costs are allocated based on the average minutes per week per recipient on each mail route. Procurement: The Purchasing department purchases and contracts for materials, supplies, furnishings, food, equipment and other property required by any department or organizational unit of the County. The plan allocates these costs based on an activity-weighted count of the purchasing documents processed. 126

136 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for General Services-Purchasing First Second Total Departmental Expenditures: Salaries and Benefits 738, ,671 Services and Supplies 116, ,408 Operating Transfers 1,697 1,697 Intrafund Trfs(+) 173, ,725 Total Departmental Expenditures Deductions: 1,030, ,030,501 N/A: Operating Transfers (1,697) (1,697) Total Deductions Additions: (1,697) 0 (1,697) Eq Use Allow 3,005 3, Str Use Allow 9,340 9, Cnty Exec 5, , Cnty Counsel 4, , Land Maint 1, , Aud-Cont 8, , GS-Fac Svcs 24,357 24, Human Resources 10,111 10, Treasurer Total Additions Cost Adjustments: 32,812 35,565 68,377 Auction Sale (39) (39) Copies (73) (73) Total Cost Adjustments Total to be (112) 0 (112) 1,061,504 35,565 1,097,

137 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for General Services-Purchasing Total General & Admin Surplus Property Mail Courier Procurement Departmental Expenditures: Salaries and Benefits 738,671 43, , ,008 Services and Supplies 116, ,968 40,758 Operating Transfers 1,697 1,697 Intrafund Trfs(+) 173,725 77,212 96,513 Total Expenditures Cost Adjustments: 1,030,501 44, , ,976 Deductions (1,697) (1,697) Copies (73) (4) (69) Auction Sale (39) (39) Total Functional Costs First Addition/Reallocation 1,028,692 44, , ,210 First Addition-Others 32,812 32,812 First Admin Reallocation (32,812) 1,929 10,538 20,345 Total First Second Addition/Reallocation 1,061,504 46, , ,555 Second Addition-Others 35,565 35,565 Second Admin Reallocation (35,565) 2,091 11,422 22,052 Total 1,097,069 48, , ,

138 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Purchasing Detail for 02 Surplus Property Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % Cnty Counsel % Land Maint % 2,119 2,119 2, Aud-Cont % GS-Fac Svcs % Human Resource % Treasurer % Cost Center Subtotal % 4,041 4, , BOS % DA % Child Supt Srvc % Prob Svcs % Prob Inst % Pub Defend % Ct 0069 Svs % Fire % Sher-Coroner % 6,702 6, , Sher-Custody % 1,010 1, , Inmate Welfare % PHD % 2,661 2, , PHD-EMS % PHD-EHS % PHD-AS % ADMHS % ADMHS-MHSA % ADMHS-ADP % Soc Svcs % 1,404 1, , Ag Comm % P&D % P&D-Energy % P&D-B&S % PW-Admin % PW-Roads % 6,382 6, , GS-Airports % PW-Surveyor % PW-Flood % 1,675 1, , PW-Proj Clnwtr % PW-SWM % 4,805 4, , PW-Lag San % 1,281 1, , HCD % Clk-Rec-Assr % 1,823 1, , GS-Admin %

139 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Purchasing Detail for 02 Surplus Property Units (A) Percent Gross Direct Billed First Second Total ITD % Prop % Dept % 2,809 2, , Other % 4,484 4, ,702 Subtotal Direct Billed Total 1, % 46,002 46,002 2,091 48,093 1, % 46,002 46,002 2,091 48,093 Basis: Source: Number of Equipment Capital Assets Capital Asset Inventory System 130

140 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Purchasing Detail for 03 Mail Courier Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % 1,839 1,839 1, Cnty Counsel % Land Maint % 17,470 17,470 17, Aud-Cont % GS-Fac Svcs % 9,963 9, , Human Resource % 7,599 7, , Treasurer % 4,617 4, ,756 Cost Center Subtotal % 43,328 43, , BOS % 15,710 15, , DA % 14,377 14, , Child Supt Srvc % 3,698 3, , Prob Svcs % 14,187 14, , Prob Inst % 9,312 9, , Pub Defend % 14,489 14, , Grand Jury % 3,396 3, , Fire % 29,279 29, , Sher-Coroner % 13,312 13, , PHD % 32,675 32, , PHD-EHS % 3,698 3, , PHD-AS % 8,572 8, , ADMHS % 10,791 10, , Soc Svcs % 14,489 14, , Ag Comm % 10,791 10, , P&D % P&D-B&S % 8,315 8, , P&D-Oil % 3,698 3, , PW-Admin % 4,617 4, , PW-Roads % 18,804 18, , PW-Surveyor % PW-Flood % 12,013 12, , PW-Water % 4,617 4, , PW-SWM % 10,377 10, , PW-Lag San % 3,698 3, , HCD % 1,839 1, , Clk-Rec-Assr % 14,994 14, , GS-Admin % 1,839 1, , GS-Work Comp % 3,284 3, , GS-Comm % 3,396 3, , GS-Veh Ops % 3,396 3, , GS-ITS % 3,698 3, , GS-Repro % 1,839 1, , ITD % 1,839 1, ,

141 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Purchasing Detail for 03 Mail Courier Units (A) Percent Gross Direct Billed First Second Total Law Library % 3,698 3, , SBC Retirement % 3,396 3, , SBCAG % 3,396 3, , APCD % 3,396 3, , Prop % 6,982 6, , Other % 32,879 32, ,870 Subtotal Direct Billed Total 3, % 399, ,948 11, ,370 3, % 399, ,948 11, ,370 Basis: Source: Average minutes per delivery by mail route Daily Mail Routes 132

142 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Purchasing Detail for 07 Procurement Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % Cnty Counsel % 1,185 1,185 1, Land Maint % 29,232 29,232 29, Aud-Cont % 3,555 3,555 3, GS-Fac Svcs % 53,922 53,922 2,048 55, Human Resource % 6,518 6, , Treasurer % 1,975 1, ,050 Cost Center Subtotal % 97,375 97,375 2,371 99, BOS % DA % 1,679 1, , Child Supt Srvc % 2,666 2, , Prob Svcs % 10,765 10, , Prob Inst % 4,938 4, , Pub Defend % Ct 0069 Svs % Fire % 5,728 5, , Sher-Coroner % 25,578 25, , Sher-Custody % 3,753 3, , Inmate Welfare % 2,469 2, , PHD % 65,180 65,180 2,476 67, PHD-EMS % 7,407 7, , PHD-HS % 18,369 18, , PHD-EHS % 1,086 1, , PHD-AS % 7,308 7, , PHD-TSAC % 2,074 2, , ADMHS % 29,528 29,528 1,122 30, ADMHS-MHSA % 1,975 1, , ADMHS-ADP % 5,827 5, , Soc Svcs % 61,131 61,131 2,322 63, IHSS % 1,185 1, , DSS-ARRA % 1,679 1, , Ag Comm % 2,864 2, , P&D % 11,357 11, , RDA IV % 5,530 5, , P&D-Energy % 2,271 2, , P&D-B&S % 1,185 1, , P&D-Oil % PW-Admin % 3,457 3, , PW-Roads % 50,761 50,761 1,928 52, PW-Surveyor % 1,086 1, , PW-Flood % 15,209 15, , PW-Water % 2,370 2, ,

143 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Purchasing Detail for 07 Procurement Units (A) Percent Gross Direct Billed First Second Total PW-Proj Clnwtr % 1,383 1, , PW-SWM % 41,873 41,873 1,590 43, PW-Lag San % 13,826 13, , HCD % 3,259 3, , HCD-AH % 1,481 1, , HCD-OCFD % HCD-CDBG % 6,814 6, , Clk-Rec-Assr % 5,827 5, , GS-Admin % GS-Work Comp % GS-Comm % 5,333 5, , GS-Veh Ops % 7,802 7, , GS-ITS % 6,320 6, , GS-Utilities % GS-Repro % 1,185 1, , ITD % APCD % 7,703 7, , Prop % 7,604 7, , Dept % 6,913 6, , Other % 39,997 39,997 1,519 41,516 Subtotal Direct Billed Total 6, % 615, ,555 22, ,607 6, % 615, ,555 22, ,607 Basis: Source: Number of documents processed, weighted Purchasing Plus & FIN Trans Register 134

144 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for General Services-Purchasing Total Surplus Property Mail Courier Procurement BOS Cnty Exec Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Grand Jury Ct 0069 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-EMS PHD-HS PHD-EHS PHD-AS PHD-TSAC ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm Land Maint P&D RDA IV P&D-Energy P&D-B&S P&D-Oil PW-Admin PW-Roads GS-Airports PW-Surveyor PW-Flood PW-Water PW-Proj Clnwtr PW-SWM PW-Lag San HCD 16, , , , , ,185 17, ,811 1,743 7, ,809 2,768 26, ,614 11,173 14, ,593 5,125 15, , ,498 3, , ,162 5,945 47,290 7,028 13,713 26,550 4,955 1,059 3,895 2, , ,106 2,790 33,660 67,655 8, ,688 19,067 19,067 5, ,809 1,128 16, ,831 7,586 2,153 2,153 42, ,116 30,650 2, ,050 6, ,048 79,851 1,473 14,926 63,453 1,230 1,230 1,743 1,743 14, ,116 2,973 48,822 2,119 17,470 29,232 12, ,788 5,740 5,740 2, ,358 9, ,566 1,230 4,424 3, , ,756 3,588 78,752 6,692 19,371 52, , ,128 29,918 1,757 12,375 15,786 7,217 4,756 2,460 1, ,435 59,192 5,038 10,690 43,464 19,504 1,344 3,809 14,351 5, ,894 3,

145 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for General Services-Purchasing Total Surplus Property Mail Courier Procurement HCD-AH HCD-OCFD HCD-CDBG Aud-Cont Clk-Rec-Assr GS-Admin GS-Fac Svcs GS-Work Comp GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro Human Resources Treasurer ITD Law Library SBC Retirement SBCAG APCD Prop Dept Other 1,538 1, ,073 7,073 5, ,555 23,406 1,912 15,447 6,048 2, , , ,264 55,970 4,306 3, ,033 3,498 5,535 11,596 3,498 8,098 10,370 3,809 6, ,125 1,894 1,230 14, ,828 6,766 7, ,756 2,050 2, , ,809 3,809 3,498 3,498 3,498 3,498 11,494 3,498 7,996 15, ,192 7,893 10,121 2,945 7,176 80,088 4,702 33,870 41,516 Total 1,097,069 48, , ,

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147 Santa Barbara County County-wide Cost Plan FACILITIES MANAGEMENT ALLOCATION DETAIL 138

148 139

149 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Facilities Management [Cost Center 63300] Schedule The Facilities Management Department provides for building maintenance, custodial services, real property services, and minor projects. The department accumulates costs for both allowable and unallowable functions using the County s Financial Information Network (FIN). Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The plan allocates costs for these allowable Facilities Management functions: Building Maintenance: This includes the cost of routine maintenance performed on structures primarily by County staff. The department accumulates costs by building and the plan allocates these costs based on building area occupied. Building Direct Identify: The department calculates charges for and bills certain departments on a monthly basis. The plan shows these costs as directly identified and offsets the allocation to the grantees with the amount direct billed. These amounts also reduce total building costs accumulated for the Building Labor function and the Building Services and Supplies function; the remaining building costs are allocated to the other occupants based on area occupied. Real Property: This function includes the costs of negotiating sales and purchases of County property, leases for County occupancy in rented structures, or for leasing County property to private parties. The Plan allocates these costs based on the direct costs accumulated in FIN. Revenues received or intrafund billings resulting from Real Property services offset the grantee allocation. Special Projects: This includes costs for building repairs and maintenance projects that typically are not capitalized. Projects that are not specifically identified to a department are allocated by the Plan based upon building area occupied. Special departmental projects such as moving or remodeling are accumulated in FIN by department and the Plan allocates these costs based on the direct costs accumulated in FIN. 140

150 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for General Services-Facilities Services First Second Total Departmental Expenditures: Salaries and Benefits 4,936,331 4,936,331 Services and Supplies 4,659,306 4,659,306 Operating Transfers 397, ,058 Intrafund Trfs(+) 996, ,516 Total Departmental Expenditures Deductions: 10,989, ,989,211 N/A: Operating Transfers (397,058) (397,058) Total Deductions Additions: (397,058) 0 (397,058) Eq Use Allow 40,442 40, Str Use Allow 135, , Cnty Exec 39,355 3,758 43, Cnty Counsel 92,147 2,200 94, Land Maint 49,985 1,745 51, Aud-Cont 112,574 3, , GS-Purchasing 64,057 2,357 66, Human Resources 49,341 49, Treasurer 5,704 5,704 Total Additions Cost Adjustments: 534,476 68, ,794 Cornerstone Deli (7,700) (7,700) F/S 11 Rent Cisneros (2,640) (2,640) F/S 11 Rent Pipersburg (2,500) (2,500) Fac Billing - ADMHS (2,432) (2,432) Fac Billing - DSS 2,432 2,432 Gas Co Reimb (11,844) (11,844) Insurance reimb (379,511) (379,511) Labor & SS from 02,03 to 01 (254,976) (254,976) Labor & SS to 01 from 02,03 254, ,976 LP # 4 rent (5,400) (5,400) LVMB rents (12,955) (12,955) Mural room rents (12,600) (12,600) Pipersburg, s/b LI 3409 (250) (250) staff pd proximity cards (450) (450) Swr line break 5/2008 (612) (612) Trsf Cap Des Toro Cyn Acq (33,000) (33,000) VA Hospital rent (243,018) (243,018) Various Rebates (54,285) (54,285) Total Cost Adjustments Total to be (766,765) 0 (766,765) 10,359,864 68,318 10,428,

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152 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for General Services-Facilities Services Total General & Admin Building Maintenance Direct Identify - Bldg Charges Real Property Special Projects Departmental Expenditures: Salaries and Benefits 4,936,331 3,617, , ,491 Services and Supplies 4,659,306 4,187, ,195 36,708 Operating Transfers 397,058 28, ,923 Intrafund Trfs(+) 996, , , ,818 Total Expenditures Cost Adjustments: 10,989,211 8,605,101 1,447, ,017 Deductions (397,058) (28,135) (368,923) LP # 4 rent (5,400) (5,400) Adjust certain costs to Admin Cornerstone Deli (7,700) (7,700) F/S 11 Rent Cisneros (2,640) (2,640) F/S 11 Rent Pipersburg (2,500) (2,500) Fac Billing - ADMHS (2,432) (51,371) 48,938 Fac Billing - DSS 2,432 (253,907) 256,339 Gas Co Reimb (11,844) (11,844) Insurance reimb (379,511) (371,015) (8,496) Labor & SS to 01 from 02,03 254, ,976 LVMB rents (12,955) (12,955) Mural room rents (12,600) (12,600) Pipersburg, s/b LI 3409 (250) (250) staff pd proximity cards (450) (450) Swr line break 5/2008 (612) (612) Trsf Cap Des Toro Cyn Acq 9 (33,000) (33,000) VA Hospital rent (243,018) (243,018) Various Rebates (54,285) (54,285) Labor & SS from 02,03 to 01 (254,976) (254,976) Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L 9,825,388 92, ,976 1,564 7,578, , ,456 53, ,521 First Addition-Others 442, ,329 First Admin Reallocation (698,869) 512,096 78, ,376 Total First Second Addition/Reallocation Second Addition-Cnty Counse 10,359,864 2, ,090, , ,569 1,282 1,017,897 Second Addition-Others 66,119 66,119 Second Admin Reallocation (66,156) 48,476 7,421 10,259 Total 10,428,183 8,139, , ,273 1,028,

153 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for General Services-Facilities Services General Government Departmental Expenditures: Salaries and Benefits Services and Supplies 18,651 Operating Transfers Intrafund Trfs(+) Total Expenditures 18,651 Cost Adjustments: Deductions LP # 4 rent Adjust certain costs to Admin Cornerstone Deli F/S 11 Rent Cisneros F/S 11 Rent Pipersburg Fac Billing - ADMHS Fac Billing - DSS Gas Co Reimb Insurance reimb Labor & SS to 01 from 02,03 LVMB rents Mural room rents Pipersburg, s/b LI 3409 staff pd proximity cards Swr line break 5/2008 Trsf Cap Des Toro Cyn Acq 9 VA Hospital rent Various Rebates Labor & SS from 02,03 to 01 Total Functional Costs 18,651 First Addition/Reallocation First Addition-Cnty Counsel L 36,867 First Addition-Others First Admin Reallocation Total First 55,518 Second Addition/Reallocation Second Addition-Cnty Counse 880 Second Addition-Others Second Admin Reallocation Total 56,

154 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Facilities Services Detail for 02 Building Maintenance Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 45, % 82,284 82,284 82, Cnty Counsel 42, % 76,716 76,716 76, Land Maint 119, % 218, , , Aud-Cont 60, % 110, , , GS-Purchasing 13, % 24,350 24,350 24, Human Resource 55, % 102, , , Treasurer 56, % 103, , ,230 Cost Center Subtotal 393, % 718, ,166 1, , BOS 52, % 95,549 95, , DA 113, % 206, ,444 1, , Prob Svcs 217, % 396, ,847 2, , Prob Inst 307, % 561, ,805 3, , Pub Defend 85, % 156, ,787 1, , Court Ops % Grand Jury (5,627) % (10,270) (10,270) (66) (10,336) Fire 207, % 378, ,168 2, , Sher-Coroner 346, % 632, ,185 4, , Sher-Custody 612, % 1,118,363 1,118,363 7,154 1,125, PHD 511, % 933, ,324 5, , PHD-EMS 11, % 20,182 20, , PHD-HS 35, % 65,420 65, , PHD-EHS 15, % 28,973 28, , PHD-AS 75, % 137, , , ADMHS 213, % 390,072 (48,938) 341,133 2, , ADMHS-MHSA 51, % 94,430 94, , ADMHS-ADP 3, % 6,066 6, , Soc Svcs 21, % 38,625 (296,955) (258,330) 247 (258,083) Ag Comm 38, % 69,648 69, , P&D 61, % 112, , , RDA IV 1, % 3,629 3, , P&D-Energy 6, % 11,383 11, , P&D-B&S 28, % 52,290 52, , PW-Admin 20, % 38,253 38, , PW-Roads 96, % 176, ,794 1, , PW-Surveyor 11, % 21,468 21, , PW-Flood 31, % 57,912 57, , PW-Water 5, % 9,989 9, , PW-SWM 21, % 39,104 39, , PW-Lag San 6, % 12,640 12, , HCD 7, % 13,811 13, , Clk-Rec-Assr 466, % 851, ,695 5, , GS-Admin 15, % 29,118 29, ,

155 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Facilities Services Detail for 02 Building Maintenance Units (A) Percent Gross Direct Billed First Second Total GS-Work Comp 2, % 4,000 4, , GS-Comm 40, % 73,440 73, , GS-Veh Ops 30, % 56,489 56, , GS-ITS 46, % 84,358 84, , GS-Repro 21, % 38,906 38, , Law Library 170, % 310, ,949 1, , LAFCO 1, % 2,589 2, , SBCAG % APCD % Dept , % 46,122 46, , Other 1, % 3,636 3, ,659 Subtotal 4,432, % 8,090,603 (345,894) 7,744,709 48,476 7,793,185 Direct Billed 345, , ,894 Total 4,432, % 8,090,603 8,090,603 48,476 8,139,078 Basis: Source: Square feet occupied per bldg maint costs G/S Bldg Square Footage Database 146

156 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Facilities Services Detail for 04 Direct Identify - Bldg Charges Units (A) Percent Gross Direct Billed First Second Total ADMHS 48, % 48,938 48,938 48, Soc Svcs 256, % 256, , ,339 Subtotal Direct Billed Total 305, % 305, , , , % 305, , ,278 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 147

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158 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Facilities Services Detail for 05 Real Property Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 1, % 4,455 4,455 4, Cnty Counsel % Land Maint 15, % 37,632 (3,165) 34,467 34, Aud-Cont 1, % 2,628 2,628 2, GS-Purchasing % Human Resource 2, % 6,358 (908) 5, , Treasurer 3, % 7,978 7, ,060 Cost Center Subtotal 23, % 59,084 (4,073) 55, , BOS 2, % 5,372 5, , Child Supt Srvc % 1,150 1, , Prob Svcs 2, % 7,511 7, , Prob Inst 1, % 4,727 (12,125) (7,398) 49 (7,350) Pub Defend 11, % 27,646 27, , Grand Jury % Ct 0069 Svs % Fire 8, % 21,585 (1,470) 20, , Sher-Coroner 2, % 7,025 7, , Sher-Custody 2, % 7,052 (980) 6, , PHD 7, % 18,545 18, , PHD-EHS (108) % (270) (270) (3) (273) ADMHS 4, % 11,258 11, , Soc Svcs 4, % 10,922 (1,960) 8, , Ag Comm % P&D 6, % 16,645 16, , RDA IV 10, % 25,593 (9,457) 16, , P&D-Energy % 1,886 1, , P&D-B&S % 1,009 1, , PW-Admin 65, % 163, ,695 1, , PW-Roads 40, % 100,747 (45,389) 55,358 1,037 56, HCD % Clk-Rec-Assr (113,512) % (284,371) (284,371) (2,926) (287,297) GS-Admin % GS-Work Comp % GS-Comm % 816 (470) GS-Veh Ops % GS-ITS % GS-Repro % Law Library (2,253) % (5,644) (5,644) (58) (5,703) LAFCO % SBCAG 1, % 4,258 4, , APCD 3, % 7,524 7, , Dept 990 1, % 4,606 4, ,

159 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Facilities Services Detail for 05 Real Property Units (A) Percent Gross Direct Billed First Second Total Other 267, % 670,164 (489,571) 180,594 6, ,490 Subtotal 355, % 890,569 (565,495) 325,074 8, ,778 Direct Billed 565, , ,495 Total 355, % 890, ,569 8, ,273 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 150

160 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year General Services-Facilities Services Detail for 06 Special Projects Units (A) Percent Gross Direct Billed First Second Total Pub Defend (1,474) % (3,162) (3,162) (32) (3,194) Grand Jury (138) % (295) (295) (3) (298) Fire % 1,244 1, , Sher-Custody % GS-Airports 1, % 3,164 3, , Other 473, % 1,016,387 (637,140) 379,247 10, ,491 Subtotal 474, % 1,017,897 (637,140) 380,757 10, ,016 Direct Billed 637, , ,140 Total 474, % 1,017,897 1,017,897 10,259 1,028,156 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 151

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162 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for General Services-Facilities Services Total Building Maintenance Direct Identify - Bldg Charges Real Property Special Projects BOS Cnty Exec Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Court Ops Grand Jury Ct 0069 Svs Fire Sher-Coroner Sher-Custody PHD PHD-EMS PHD-HS PHD-EHS PHD-AS ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs Ag Comm Land Maint P&D RDA IV P&D-Energy P&D-B&S PW-Admin PW-Roads GS-Airports PW-Surveyor PW-Flood PW-Water PW-SWM PW-Lag San HCD Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing GS-Work Comp 101,587 96,160 5,427 86,739 82,284 4,455 76,743 76, , ,765 1,162 1, , ,386 7, , ,399 (7,350) 182, ,790 27,931 (3,194) (10,523) (10,336) 112 (298) , ,587 20,337 1, , ,229 7,098 1,132,226 1,125,517 6, , ,294 18,736 20,311 20,311 65,838 65,838 28,886 29,159 (273) 138, , , ,629 48,938 11,374 95,034 95,034 6,105 6,105 7,331 (258,083) 256,339 9,075 70,584 70, , ,683 34, , ,928 16,816 20,051 3,652 16,399 13,361 11,456 1,906 53,643 52,624 1, ,877 38, , , ,925 56,395 3,196 3,196 21,606 21,606 58,283 58,283 10,053 10,053 39,355 39,355 12,721 12,721 14,675 13, , ,559 2, , ,143 (287,297) 29,521 29, ,357 24, ,027 4,

163 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for General Services-Facilities Services Total Building Maintenance Direct Identify - Bldg Charges Real Property Special Projects GS-Comm GS-Veh Ops GS-ITS GS-Repro Human Resources Treasurer Law Library LAFCO SBCAG APCD Dept Other DirectBilled 74,263 73, ,904 56, ,924 84, ,168 39, , ,658 5, , ,230 8, , ,938 (5,703) 2,745 2, , ,302 8, ,602 51,070 46,417 4, ,639 3, , ,491 1,548, , , ,140 Total 10,371,784 8,139, , ,273 1,028,

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165 Santa Barbara County County-wide Cost Plan HUMAN RESOURCES ALLOCATION DETAIL 156

166 157

167 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Schedule Human Resources Department and County Civil Service Commission [Cost Center 64000] The Human Resources Department provides a variety of human resource services to all County departments and administers the County s dental and unemployment self-insurance plans. The department accumulates costs for both allowable and unallowable functions in the County s Financial Information Network (FIN). The Civil Service Commission advises the Board of Supervisors and the Director of Human Resources on matters concerning personnel policy and administration, investigates conditions of employment, reports findings, conclusions and recommendations to the Board of Supervisors and the County Executive, hears appeals from personnel in the classified service relative to any suspension, demotion, dismissal or alleged discrimination, and prepares an annual report to the Board of Supervisors. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Human Resources Department functions: Directly Identified Special Projects: These costs include recruitment, examination, classification of employees, and investigations, and shared human resources services attributable to specific departments/cost plan units. Costs accumulated in FIN provide the basis for allocating these costs. Human Resources Countywide: These costs include employee relations costs, recruitment and selection costs, benefits division costs assignable to programs benefiting all employees, and costs of the Equal Employment Opportunity Program and the Civil Service Commission. The plan allocates these costs based on the average number of employees during the fiscal year. Employee University: Human Resources develops and administers a core curriculum of Employee University courses responsive to identified learning needs of County employees while enhancing existing departmental training. It also manages a database tracking employee participation in EU courses. These costs are allocated on the total course hours; attendance is recorded in the Employee University registration database. Health Insurance (Not self-insured): The costs to administer health plans other than the self-insurance plan are allocated based on the average number of employees enrolled in the other health plans. Dental Insurance (Not self-insured): The costs to administer the dental insurance program are allocated based on the average number of employees enrolled in the program. Dental Self-Insurance: The costs to administer the County's dental self-insurance fund are allocated directly to this fund. Unemployment Self-Insurance: The costs to administer the County's unemployment self-insurance fund are allocated directly to this fund. 158

168 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for Human Resources First Second Total Departmental Expenditures: Salaries and Benefits 3,312,812 3,312,812 Services and Supplies 1,401,504 1,401,504 Operating Transfers 10,306 10,306 Fixed Assets 119, ,000 Total Departmental Expenditures Deductions: 4,843, ,843,622 N/A: Operating Transfers (10,306) (10,306) N/A: Fixed Assets (119,000) (119,000) Total Deductions Additions: (129,306) 0 (129,306) Eq Use Allow 21,957 21, Str Use Allow 29,894 29, Cnty Exec 18,769 1,761 20, Cnty Counsel 30, , Land Maint 17, , Aud-Cont 30, , GS-Purchasing 14, , GS-Fac Svcs 107, , Treasurer 1,315 1,315 Total Additions Cost Adjustments: 271,780 6, ,322 Returned Checks SBCC Service Agreement Contract (14,117) (14,117) Total Cost Adjustments Total to be (13,810) 0 (13,810) 4,972,286 6,543 4,978,

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170 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Human Resources Total General & Admin Direct Identify Human Resources- Countywide Health Ins (not SI) Dental Ins (not SI) Departmental Expenditures: Salaries and Benefits 3,312,812 1,513, ,860 1,312,354 Services and Supplies 1,401, , ,704 Operating Transfers 10,306 10,306 Fixed Assets 119, ,000 Total Expenditures Cost Adjustments: 4,843,622 2,183, ,860 2,060,059 Deductions (129,306) (129,306) SBCC Service Agreement Con (14,117) Returned Checks Redistribute benefits Program (7,167) 2,724 4,300 Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L 4,700,506 30,517 2,053,784 5, ,167 2,052,892 25,426 2,724 4,300 First Addition-Others 241, ,263 First Admin Reallocation (2,300,138) 279,739 1,677,406 Total First Second Addition/Reallocation Second Addition-Cnty Counse 4,972, ,906 3,755, ,724 4,300 Second Addition-Others 5,814 5,814 Second Admin Reallocation (5,936) 722 4,329 Total 4,978, ,628 3,760,659 2,724 4,

171 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Human Resources Dental Self Insurance Employee University General Government Departmental Expenditures: Salaries and Benefits 261,022 7,326 Services and Supplies 108,775 4,491 Operating Transfers Fixed Assets Total Expenditures Cost Adjustments: Deductions SBCC Service Agreement Con 369,797 (14,117) 11,817 Returned Checks Redistribute benefits Program 143 Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L First Addition-Others First Admin Reallocation , ,629 11,817 9,364 Total First Second Addition/Reallocation Second Addition-Cnty Counse Second Addition-Others Second Admin Reallocation , , Total ,170 21,

172 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 02 Direct Identify Units (A) Percent Gross Direct Billed First Second Total Cnty Exec 6, % 13,804 13,804 13, Cnty Counsel % 1,551 1,551 1, Land Maint 4, % 10,414 10,414 10, Aud-Cont 1, % 3,733 3,733 3, GS-Fac Svcs % 1,349 1,349 1, Treasurer 1, % 3,104 3, ,109 Cost Center Subtotal 14, % 33,956 33, , DA 8, % 18,651 18, , Child Supt Srvc 5, % 12,020 12, , Prob Svcs 2, % 5,732 5, , Prob Inst 2, % 4,713 4, , Pub Defend 12, % 28,348 28, , Fire 28, % 65,607 65, , Sher-Coroner 20, % 47,243 47, , Sher-Custody 11, % 26,089 26, , PHD 26, % 59,851 59, , PHD-EHS % PHD-AS 1, % 2,549 2, , ADMHS 15, % 36,396 36, , ADMHS-ADP % Soc Svcs 20, % 47,353 47, , Ag Comm 6, % 15,017 15, , P&D 8, % 18,906 18, , PW-Admin 3, % 7,496 7, , PW-Roads % 1,757 1, , PW-Surveyor 3, % 6,905 6, , PW-Flood % 1,315 1, , PW-SWM 3, % 8,623 8, , PW-Lag San 2, % 4,568 4, , HCD % Clk-Rec-Assr 9, % 20,817 20, , GS-Admin 8, % 18,998 18, , GS-ITS 1, % 3,758 3, , SBC Retirement % Dept % 1,355 1, ,357 Subtotal Direct Billed Total 218, % 498, , , , % 498, , ,

173 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 02 Direct Identify Units (A) Percent Gross Direct Billed First Second Total Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 164

174 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 03 Human Resources-Countywide Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % 17,133 (1,107) 16,026 16, Cnty Counsel % 33,707 (941) 32,766 32, Land Maint % 108,346 (2,018) 106, , Aud-Cont % 49,449 (1,351) 48,098 48, GS-Purchasing % 9,362 9,362 9, GS-Fac Svcs % 44,689 44,689 44, Treasurer % 38,056 (1,002) 37, ,107 Cost Center Subtotal % 300,740 (6,419) 294, , BOS % 18,729 18, , DA % 105,965 (1,935) 104, , Child Supt Srvc % 74,970 (1,758) 73, , Prob Svcs % 204,730 (6,497) 198, , Prob Inst % 157, , , Pub Defend % 58,676 (1,492) 57, , Fire % 231,911 (5,004) 226, , Sher-Coroner % 363,341 (11,459) 351, , Sher-Custody % 222, , , Inmate Welfare % 12,556 12, , PHD % 415,196 (10,934) 404, , PHD-EMS % 40,290 40, , PHD-HS % 1,133 1, , PHD-EHS % 22,949 22, , PHD-AS % 28,009 28, , ADMHS % 200,286 (7,403) 192, , ADMHS-MHSA % 53,276 53, , ADMHS-ADP % 15,187 15, , Soc Svcs % 615, , , IHSS % 6,261 6, , DSS-ARRA % 29,530 29, , Ag Comm % 23,192 (928) 22, , P&D % 55,177 (2,925) 52, , P&D-Energy % 4,166 4, , P&D-B&S % 24,613 24, , P&D-Oil % 2,451 2, , PW-Admin % 12,755 (6,411) 6, , PW-Roads % 101, , , PW-Surveyor % 13,480 13, , PW-Flood % 33,024 33, , PW-Water % 6,830 6, , PW-SWM % 71,423 71, , PW-Lag San % 13,073 13, , HCD % 9,951 (209) 9, ,

175 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 03 Human Resources-Countywide Units (A) Percent Gross Direct Billed First Second Total Clk-Rec-Assr % 94,539 (2,012) 92, , GS-Admin % 11,235 (1,696) 9, , GS-Work Comp % 7,981 (137) 7, , GS-Liability % 2,011 (28) 1, , GS-Comm % 7,673 7, , GS-Veh Ops % 17,975 (185) 17, , GS-ITS % 20,018 (400) 19, , GS-Utilities % GS-Repro % 6,010 6, , ITD % 8,988 8, , Prop % 11,462 (204) 11, , Dept % 15,685 (521) 15, ,186 Subtotal 4, % 3,755,723 (68,557) 3,687,166 4,936 3,692,102 Direct Billed 68,557 68,557 68,557 Total 4, % 3,755,723 3,755,723 4,936 3,760,659 Basis: Source: Average number of employees - County only FIN Labor Transaction Ledger 166

176 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 04 Health Ins (not SI) Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % Cnty Counsel % Land Maint % Aud-Cont % GS-Purchasing % GS-Fac Svcs % Treasurer % Cost Center Subtotal % BOS % DA % Child Supt Srvc % Prob Svcs % Prob Inst % Pub Defend % Fire % Sher-Coroner % Sher-Custody % Inmate Welfare % PHD % PHD-EMS % PHD-HS % PHD-EHS % PHD-AS % ADMHS % ADMHS-MHSA % ADMHS-ADP % Soc Svcs % IHSS % DSS-ARRA % Ag Comm % P&D % P&D-Energy % P&D-B&S % P&D-Oil % PW-Admin % PW-Roads % PW-Surveyor % PW-Flood % PW-Water % PW-SWM % PW-Lag San % HCD %

177 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 04 Health Ins (not SI) Units (A) Percent Gross Direct Billed First Second Total Clk-Rec-Assr % GS-Admin % GS-Work Comp % GS-Liability % GS-Comm % GS-Veh Ops % GS-ITS % GS-Utilities % GS-Repro % ITD % SBC Retirement % Prop % Dept % Other % Subtotal Direct Billed Total 3, % 2,724 2,724 2,724 3, % 2,724 2,724 2,724 Basis: Source: Average number of enrolled employees PAY+ Payroll System 168

178 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 05 Dental Ins (not SI) Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % Cnty Counsel % Land Maint % Aud-Cont % GS-Purchasing % GS-Fac Svcs % Treasurer % Cost Center Subtotal % BOS % DA % Child Supt Srvc % Prob Svcs % Prob Inst % Pub Defend % Fire % Sher-Coroner % Sher-Custody % PHD % PHD-EMS % PHD-HS % PHD-EHS % PHD-AS % ADMHS % ADMHS-MHSA % ADMHS-ADP % Soc Svcs % IHSS % DSS-ARRA % Ag Comm % P&D % P&D-Energy % P&D-B&S % P&D-Oil % PW-Admin % PW-Roads % PW-Surveyor % PW-Flood % PW-Water % PW-SWM % PW-Lag San % HCD % Clk-Rec-Assr %

179 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 05 Dental Ins (not SI) Units (A) Percent Gross Direct Billed First Second Total GS-Admin % GS-Work Comp % GS-Liability % GS-Comm % GS-Veh Ops % GS-ITS % GS-Repro % ITD % SBC Retirement % Prop % Dept % Other % Subtotal Direct Billed Total 1, % 4,300 4,300 4,300 1, % 4,300 4,300 4,300 Basis: Source: Average number of enrolled employees PAY+ Payroll System 170

180 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 08 Dental Self Insurance Units (A) Percent Gross Direct Billed First Second Total HR-Dent SI % Subtotal Direct Billed Total % % Basis: Source: 100% to Dental SI Fund Calculated by Personnel 171

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182 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 10 Employee University Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % 4,023 (375) 3,648 3, Cnty Counsel % 741 (75) Land Maint % 16,655 (1,500) 15,155 15, Aud-Cont % 20,607 (1,825) 18,782 18, GS-Purchasing % 812 (75) GS-Fac Svcs % 3,705 (500) 3,205 3, Treasurer % 12,738 (1,000) 11, ,755 Cost Center Subtotal % 59,280 (5,350) 53, , BOS % 812 (75) DA % 17,502 (1,650) 15, , Child Supt Srvc % 34,792 (2,925) 31, , Prob Svcs % 23,959 (2,000) 21, , Prob Inst % 11,433 (1,200) 10, , Pub Defend % 12,809 (1,100) 11, , Ct 0069 Svs % 8,574 (425) 8, , Fire % 2,646 (250) 2, , Sher-Coroner % 36,380 (3,125) 33, , Sher-Custody % 13,091 (1,325) 11, , Inmate Welfare % 10,974 (900) 10, , PHD % 50,353 (4,750) 45, , PHD-EMS % 1,129 (100) 1, , PHD-HS % 1,376 (75) 1, , PHD-EHS % 6,281 (550) 5, , PHD-AS % 2,011 (150) 1, , ADMHS % 22,160 (1,975) 20, , ADMHS-MHSA % 3,317 (325) 2, , ADMHS-ADP % 2,858 (250) 2, , Soc Svcs 2, % 185,180 (16,900) 168, , IHSS % 6,563 (550) 6, , Ag Comm % 8,257 (700) 7, , P&D % 29,958 (2,525) 27, , P&D-Energy % 494 (50) P&D-B&S % 6,634 (550) 6, , P&D-Oil % 3,740 (300) 3, , PW-Admin % 1,623 (200) 1, , PW-Roads % 12,456 (1,125) 11, , PW-Surveyor % 2,505 (225) 2, , PW-Flood % 1,553 (150) 1, , PW-SWM % 5,046 (475) 4, , PW-Lag San % 4,728 (375) 4, , HCD % 2,223 (200) 2, , Clk-Rec-Assr % 15,385 (1,250) 14, ,

183 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 10 Employee University Units (A) Percent Gross Direct Billed First Second Total GS-Admin % 1,306 (125) 1, , GS-Work Comp % 1,306 (125) 1, , GS-Liability % 247 (25) GS-ITS % 4,058 (375) 3, , GS-Repro % 2,188 (200) 1, , ITD % 1,976 (200) 1, , SBC Retirement % 1,482 (150) 1, , APCD % 6,387 (980) 5, , Prop % 9,315 (775) 8, , Dept % 2,505 (225) 2, , Other % 50,459 (375) 50, ,151 Subtotal 9, % 689,309 (57,630) 631, ,540 Direct Billed 57,630 57,630 57,630 Total 9, % 689, , ,170 Basis: Source: Total course hours EU Database 174

184 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Human Resources Total Direct Identify Human Resources- Countywide Health Ins (not SI) Dental Ins (not SI) Dental Self Insurance BOS Cnty Exec Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Ct 0069 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-EMS PHD-HS PHD-EHS PHD-AS ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm Land Maint P&D P&D-Energy P&D-B&S P&D-Oil PW-Admin PW-Roads PW-Surveyor PW-Flood PW-Water PW-SWM PW-Lag San HCD Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs 19,529 18, ,515 13,804 16, ,038 1,551 32, ,947 18, , ,414 12,039 73, ,628 5, , ,699 4, , ,508 28,392 57, , ,809 65, , ,690 47, , ,604 26, , ,668 12, ,151 59, , ,394 40, ,439 1, , , ,539 2,553 28, ,214 36, , ,456 53, , , ,579 47, , ,306 6, ,572 29,571 44,938 15,040 22, ,017 10, , ,848 18,935 52, ,624 4, ,794 24, ,908 2, ,321 7,508 6, ,456 1, , ,730 6,916 13, ,871 1,317 33, ,851 6, ,883 8,636 71, ,050 4,575 13, , , ,708 3,733 48, ,822 20,849 92, ,787 19,027 9, ,111 9, ,341 1,349 44,

185 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Human Resources Employee University BOS Cnty Exec Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Ct 0069 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-EMS PHD-HS PHD-EHS PHD-AS ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm Land Maint P&D P&D-Energy P&D-B&S P&D-Oil PW-Admin PW-Roads PW-Surveyor PW-Flood PW-Water PW-SWM PW-Lag San HCD Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs 738 3, ,875 31,913 21,991 10,248 11,726 8,161 2,400 33,303 11,784 10,089 45,670 1,031 1,303 5,739 1,864 20,214 2,996 2, ,528 6,022 7,568 15,155 27, ,093 3,445 1,425 11,348 2,284 1,405 4,578 4,360 2,026 18,782 14,155 1, ,

186 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Human Resources Total Direct Identify Human Resources- Countywide Health Ins (not SI) Dental Ins (not SI) Dental Self Insurance GS-Work Comp GS-Liability GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro HR-Dent SI Treasurer ITD SBC Retirement APCD Prop Dept Other DirectBilled 9,060 7, ,213 1, ,706 7, ,860 17, ,139 3,764 19, ,019 6, ,056 3,109 37, ,793 9, , ,415 19,849 11, ,850 1,357 15, , ,187 68,557 Total 4,957, ,628 3,760,659 2,724 4,

187 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Human Resources Employee University GS-Work Comp GS-Liability GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro HR-Dent SI Treasurer ITD SBC Retirement APCD Prop Dept Other DirectBilled Total 1, ,688 1,991 11,755 1,779 1,334 5,415 8,553 2,284 50,151 57, ,

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189 Santa Barbara County County-wide Cost Plan TREASURER ALLOCATION DETAIL 180

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191 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Treasurer-Tax Collector-Public Administrator/Guardian [Cost Center 65000] Schedule The Treasurer-Tax Collector-Public Administrator/Guardian accumulates costs for both allowable and unallowable functions using the County s Financial Information Network (FIN). This department s expenditures also include bank activity charges. Intrafund billings and revenues received for allowable functions offset grantee allocations. Revenues from refunds or reimbursements offset functional expenditures. The Plan allocates costs for these allowable Treasurer-Tax Collector-Public Administrator/Guardian functions: Central Collections: The Treasurer provides collection services for various departments and functions including Probation, Social Services, Public Health, Fire Department, Public Works, General Services, District Attorney, Public Defender, Sheriff, juvenile services, contracts and leases. The department accumulates the time spent on collections in its CUBS system; this accumulation provides the basis for allocating these costs. Bank Activity Charges: These charges are allowable for plan purposes and are allocated based on the number of warrants, ACHs, and wire transfers per the costs of each transaction type, plus a pro-rata share of the overall activity charges. The following table details the allocation of bank activity charges to allowable functions: Auditor Accounts Payable Claims $ 53,135 Payroll 12,539 Total to Auditor $ 65,674 Treasurer Central Collections $ 5,996 Bank Activity Charges 380,764 Total to Treasurer $ 386,760 Total to Functions $ 452,434 Deferred Compensation: The Treasurer s department oversees the deferred compensation program for all eligible County employees and is the liaison between Great-West and the County. Activities related to this program include the review and related approval or denial of the purchase of service credits, additional retirement credit, incoming transfers, death benefit claims, mortgage loans, three year catch-up enrollment and vacation pay out at retirement. The costs for the proper and efficient daily administration of the three plans under contract with Great-West (Deferred Compensation, Social Security Compliance, and 401(a) Supplemental Retirement Plans) are accumulated in the appropriate FIN activity code. The plan allocates these costs based on the average number of contributing employees. 182

192 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs to be allocated for Treasurer First Second Total Departmental Expenditures: Salaries and Benefits 5,005,313 5,005,313 Services and Supplies 1,517,059 1,517,059 Operating Transfers 7,471 7,471 Intrafund Trfs(+) 1,632 1,632 Total Departmental Expenditures Deductions: 6,531, ,531,475 N/A: Operating Transfers (7,471) (7,471) Total Deductions Additions: (7,471) 0 (7,471) Eq Use Allow 5,992 5, Str Use Allow 27,956 27, Cnty Exec 24,522 2,279 26, Cnty Counsel 191,296 4, , Land Maint 4, , Aud-Cont 108,036 3, , GS-Purchasing 7, , GS-Fac Svcs 111, , Human Resources 51, ,056 Total Additions Cost Adjustments: 533,344 11, ,805 Bank Charges (65,674) (65,674) interest from small claims (172) (172) NSF (654) (654) Total Cost Adjustments Total to be (66,500) 0 (66,500) 6,990,848 11,461 7,002,

193 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Treasurer Total General & Admin Central Collections Bank Charges Deferred Compensation General Government Departmental Expenditures: Salaries and Benefits 5,005,313 1,157, ,491 20,674 3,259,903 Services and Supplies 1,517, , ,826 1,176 1,070,755 Operating Transfers 7,471 7,471 Intrafund Trfs(+) 1,632 1, Total Expenditures Cost Adjustments: 6,531,475 1,497, ,317 21,850 4,338,759 Deductions (7,471) (7,471) NSF (654) (654) interest from small claims (172) (172) Bank Charges (65,674) 5, ,764 (452,434) Total Functional Costs First Addition/Reallocation 6,457,504 1,497, , ,764 21,850 3,878,854 First Addition-Cnty Counsel L 191,296 86, ,036 First Addition-Others 342, ,049 First Admin Reallocation (1,925,857) 284,014 10,347 1,631,496 Total First Second Addition/Reallocation 6,990, , ,764 32,196 5,615,387 Second Addition-Cnty Counse 4,747 2,141 2,606 Second Addition-Others 6,714 6,714 Second Admin Reallocation (8,855) 1, ,501 Total 7,002, , ,764 32,244 5,625,

194 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Treasurer Detail for 03 Central Collections Units (A) Percent Gross Direct Billed First Second Total DA 6, % Prob Svcs 10,254, % 612, , , Prob Inst 97, % 5,836 5, , Pub Defend 1,493, % 89,178 89, , Fire 105, % 6,296 6, , Sher-Custody 1, % PHD 2,081, % 124, , , PHD-AS 41, % 2,472 2, , Soc Svcs 1,950, % 116, , , Ag Comm 26, % 1,558 1, , P&D 24, % 1,454 1, , PW-Admin 22, % 1,357 1, , PW-SWM 12, % Clk-Rec-Assr % GS-Veh Ops % SBC Retirement % Subtotal Direct Billed Total 16,119, % 962, ,502 1, ,808 16,119, % 962, ,502 1, ,808 Basis: Source: Seconds logged per client & dollars collected Treasurer CUBS System 185

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196 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Treasurer Detail for 05 Bank Charges Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % Cnty Counsel % Land Maint 3, % 3,518 3,518 3, Aud-Cont % GS-Purchasing % GS-Fac Svcs 5, % 5,310 5,310 5, Human Resource 1, % 1,071 1,071 1,071 Cost Center Subtotal 12, % 12,157 12,157 12, BOS % DA 1, % 1,712 1,712 1, Child Supt Srvc % Prob Svcs 4, % 4,974 4,974 4, Prob Inst 3, % 3,872 3,872 3, Pub Defend % Grand Jury % Ct 0069 Svs % Fire 4, % 4,718 4,718 4, Sher-Coroner 8, % 8,334 8,334 8, Sher-Custody 3, % 3,966 3,966 3, Inmate Welfare % PHD 21, % 21,124 21,124 21, PHD-EMS % PHD-HS % PHD-EHS % PHD-AS 1, % 1,426 1,426 1, PHD-TSAC % ADMHS 7, % 7,805 7,805 7, ADMHS-MHSA 1, % 1,203 1,203 1, ADMHS-ADP 2, % 2,363 2,363 2, Soc Svcs 31, % 31,858 31,858 31, IHSS % DSS-ARRA % Ag Comm 1, % 1,149 1,149 1, P&D 2, % 2,945 2,945 2, RDA IV % P&D-Energy % P&D-B&S % P&D-Oil % PW-Admin % PW-Roads 4, % 4,079 4,079 4, GS-Airports % PW-Surveyor %

197 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Treasurer Detail for 05 Bank Charges Units (A) Percent Gross Direct Billed First Second Total PW-Flood 1, % 1,976 1,976 1, PW-Water % PW-Proj Clnwtr % PW-SWM 4, % 4,773 4,773 4, PW-Lag San 1, % 1,572 1,572 1, HCD % HCD-AH % HCD-Home Pro % HCD-CDBG % Clk-Rec-Assr 3, % 3,980 3,980 3, GS-Admin % GS-Med Mal % GS-Work Comp 21, % 21,531 21,531 21, GS-Liability % GS-Comm % GS-Veh Ops 2, % 2,157 2,157 2, GS-ITS % GS-Utilities 9, % 9,548 9,548 9, GS-Repro % HR-Dent SI 7, % 7,960 7,960 7, ITD % Law Library % SBC Retirement 3, % 3,311 3,311 3, LAFCO % Carp Cem Dist % Goleta Cem Dist % Guadalupe Cem % Lompoc Cem Di % LA Cem Dist % Oak Hill Cem D % SM Cem Dist % CSFPD 1, % 1,312 1,312 1, MFPD % MVMD 1, % 1,073 1,073 1, CVRD % CRCD % IVRPD % Mont San Dist % Summ San Dist % SMVWCD % SBCAG 2, % 2,407 2,407 2, APCD 1, % 1,801 1,801 1, Prop 10 1, % 1,483 1,483 1,

198 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Treasurer Detail for 05 Bank Charges Units (A) Percent Gross Direct Billed First Second Total Dept % Other 182, % 183, , ,239 Subtotal Direct Billed Total 379, % 380, , , , % 380, , ,764 Basis: Source: Activity charges per quantity of transactions FIN Expenditure Ledger 189

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200 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Treasurer Detail for 07 Deferred Compensation Units (A) Percent Gross Direct Billed First Second Total Cnty Exec % Cnty Counsel % Land Maint % Aud-Cont % GS-Purchasing % GS-Fac Svcs % Human Resource % Cost Center Subtotal % 2,242 2,242 2, BOS % DA % 1,047 1, , Child Supt Srvc % Prob Svcs % 2,538 2, , Prob Inst % Pub Defend % Fire % 2,692 2, , Sher-Coroner % 3,174 3, , Sher-Custody % 2,156 2, , Inmate Welfare % PHD % 3,590 3, , PHD-EMS % PHD-HS % PHD-EHS % PHD-AS % ADMHS % 1,481 1, , ADMHS-MHSA % ADMHS-ADP % Soc Svcs % 4,529 4, , IHSS % DSS-ARRA % Ag Comm % PLCFD % P&D % P&D-Energy % P&D-B&S % PW-Admin % PW-Roads % PW-Surveyor % PW-Flood % PW-Water % PW-SWM % PW-Lag San % HCD %

201 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Treasurer Detail for 07 Deferred Compensation Units (A) Percent Gross Direct Billed First Second Total Clk-Rec-Assr % GS-Admin % GS-Work Comp % GS-Liability % GS-Comm % GS-Veh Ops % GS-ITS % GS-Utilities % GS-Repro % ITD % SBC Retirement % Prop % Dept % Other % Subtotal Direct Billed Total 2, % 32,196 32, ,244 2, % 32,196 32, ,244 Basis: Source: Average number of contributing employees Pay+ Payroll System 192

202 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Treasurer Total Central Collections Bank Charges Deferred Compensation BOS Cnty Exec Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Grand Jury Ct 0069 Svs Fire Sher-Coroner Sher-Custody Inmate Welfare PHD PHD-EMS PHD-HS PHD-EHS PHD-AS PHD-TSAC ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm Land Maint PLCFD P&D RDA IV P&D-Energy P&D-B&S P&D-Oil PW-Admin PW-Roads GS-Airports PW-Surveyor PW-Flood PW-Water PW-Proj Clnwtr PW-SWM PW-Lag San , , ,712 1,048 1, , ,143 4,974 2,542 10,598 5,844 3, ,743 89, ,720 6,305 4,718 2,697 11,513 8,334 3,179 6, ,966 2, , ,450 21,124 3, ,051 2,475 1, ,289 7,805 1,484 1,505 1, ,476 2, , ,633 31,858 4, ,914 1,560 1, ,134 3, ,994 1,456 2, ,088 1, ,009 4, ,322 1, , , ,700 1,

203 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Treasurer Total Central Collections Bank Charges Deferred Compensation HCD HCD-AH HCD-Home Prog HCD-CDBG Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs GS-Med Mal GS-Work Comp GS-Liability GS-Comm GS-Veh Ops GS-ITS GS-Utilities GS-Repro Human Resources HR-Dent SI ITD Law Library SBC Retirement LAFCO Carp Cem Dist Goleta Cem Dist Guadalupe Cem D Lompoc Cem Dist LA Cem Dist Oak Hill Cem D SM Cem Dist CSFPD MFPD MVMD CVRD CRCD IVRPD Mont San Dist Summ San Dist SMVWCD SBCAG APCD Prop Dept 990 1, , , , ,704 5, ,603 21, , , ,555 9, ,315 1, ,960 7, , , ,312 1, ,073 1, ,407 2,407 1,801 1,801 1,591 1, ,

204 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Treasurer Total Central Collections Bank Charges Deferred Compensation Other 183, ,239 Total 1,376, , ,764 32,

205 Santa Barbara County County-wide Cost Plan SUPPLEMENTAL INFORMATION 196

206 197

207 County of Santa Barbara OMB Circular A-87 Cost Plan for Use in Fiscal Year Supplemental Information Exhibit Table of Contents Internal Service Funds Page I...General Comments Combining Statement of Net Assets Combining Statement of Revenues, Expenses & Changes in Fund Net Assets Combining Statement of Cash Flows Structures 4...Structure s by Cost Plan Unit Structure s by Building Occupancy of Multi-Use Structures Occupancy in Non-County Owned Structures Details of County-Owned Structures (Acquisition Means, Dates, Costs, and Improvements) Pension Trust Fund & Risk Management 9...Certification of Actuarial Assumptions Actuarial Summary Reports

208 199

209 Santa Barbara County County-wide Cost Plan Supplemental Information INTERNAL SERVICE FUNDS 200

210 201

211 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Cost Plan Supplement Exhibit 1 Internal Service Funds These funds have been established to account for services furnished to the County and various other governmental agencies. They are exempt from legal compliance for budgetary control and follow commercial accounting principles for a determination of operating, rather than budgetary, results. Their major source of revenue consists of charges to user departments for services rendered. These charges are based upon standard rates calculated on an estimated cost recovery basis. Information Technology Services This fund provides information technology services to County departments and various other governmental agencies. Charges are designed to recover costs of each system. Material (5% of operating budget), cumulative profits or losses are carried forward and used to adjust the allocation schedules for subsequent year s allocations. Interest earnings are applied to offset administrative costs. Costs of operating the fund include personnel, supplies, utilities, maintenance, cost allocation, and depreciation of equipment. FY represents a transition year for how IT costs are allocated to County departments. The current billing structure is based on 5 main service categories provided by the fund, as follows: 1) Enterprise Technical Infrastructure Services: includes network and security services. Total expenses are allocated to each department based on the use of the Network as captured by Network Monitoring tools over the course of the year. 2) Infrastructure Services: Total expenses are allocated to each department based on the use of the County s Active Directories as captured by Active Directory Reporting Tools over the course of the year. 3) Desktop Support: Total expenses are allocated to departments that do not have their own desktop support personnel and require this service. 4) Enterprise Applications Total expenses are allocated to each department based on the use of the County s Exchange system as captured by Exchange reporting tools over the course of the year. percentages were derived for utilizing the number of mailboxes migrated from Exchange 2003 to Exchange 2007 during the upgrade process in October ) Enterprise Applications - Data for Decision Making: Total expenses are allocated to each department based on the number of FTE s as published in the County s Budget book one year prior to the allocation. Communications Services This fund was established to provide centralized coordination of all County radio and communications activity. Rates to user departments are for maintenance and engineering services, and depreciation on the equipment in their possession. Billing for fixed asset purchases follows receipt of the equipment and payment of the invoice. Telephone Services, formerly a general fund program, was transferred into this fund effective July 1, Rates charged users are designed to recover the cost of the program and are annually updated to reflect cost changes. Vehicle Operations and Maintenance This fund provides for the maintenance, servicing and repair of County vehicles. The fund bills for services in three categories: Assigned Vehicles, Pool Vehicle Usage, and Operating Cost Vehicles. Assigned vehicle rates include replacement capital (depreciation and replacement factor), assigned overhead to cover indirect costs of the fund, and a charge per mile to cover fuel and repairs and maintenance. The replacement capital component is not charged on fully depreciated vehicles. Pool vehicle rates are charged on a fixed cost per mile plus a fixed hourly charge premised on a 9-202

212 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Exhibit 1 Internal Service Funds (continued) Vehicle Operations and Maintenance (continued) hour day. The cost per mile rate is updated monthly to reflect the most current actual fuel costs. Operating cost vehicles are owned by the departments; they pay only for actual operating expenses of fuel and repairs and maintenance, plus minimal overhead to cover the administrative costs of having the vehicle in the Fleet Management System. There is no depreciation component. Vehicles are replaced based on mileage and age criteria that vary per class of vehicle. Increases to the vehicle fleet are initially funded by the department requesting the vehicle and managed by the vehicle fund. The fund becomes responsible for replacement of the vehicle and tracking the capital contributions; when the vehicle fleet is decreased the contributed capital is returned to the contributing department along with any proceeds of the sale. Utilities This fund was established July 1, 2007, to provide Countywide management of all utility costs, including electricity, water, natural gas, and refuse. Costs are allocated through the fund to the occupants of the building or cluster of buildings incurring the costs based upon relative square footage of occupancy adjusted by a pro-rata share of the common areas. Self-Insurance Programs The County has five self-insurance funds. The Human Resources Department operates the Dental Self-Insurance and Unemployment Self-Insurance Plans. The General Services Department Risk Management Division operates the remaining three self-insurance funds: Workers Compensation, County Liability and Medical Malpractice. The objective of these three funds is to take a broad approach towards the County s Self-Insurance Program and limit the losses by centralizing authority under the Risk Management Division. The Risk Management and Insurance column on the Combining Statement of Net Assets combines the County s five self-insurance funds. Dental Self-Insurance Fund The County established the Dental Self-Insurance Fund to provide for payment of dental expenses incurred by County employees, retirees, and eligible dependents. Professional administrators process all claims and make payments to claimants based on a schedule of benefits pre-established by the administrator. The fund reimburses the administrator for claims paid plus a fee for administration. The fund establishes premium rates to allow for the recovery of all claims paid plus maintenance of an adequate reserve. The County makes a contribution toward each employee s premium through the departmental budgets. Employees pay premiums for dependents and any additional co-insurance for their own coverage through payroll deductions. Board of Supervisors Resolution No established a reserve of $650,000 for payment of future claims. Rates and claim reserve levels are set annually based on recommendations of a professional actuary report. Board Resolution No established the Health and Dental Self-Insurance Fund on February 12, The self-insured Medical Plan was terminated on December 31, 1999 and payment for claims and related administration was continued into The reserve level has been adjusted to reflect the necessary level for the continuation of the self-insured Dental Plan. 203

213 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Exhibit 1 Internal Service Funds (continued) Unemployment Self-Insurance State law requires the County to maintain unemployment insurance. The County has elected to be self-insured and has established this fund for the payment of unemployment insurance claims by County employees that have been processed and approved by the State Employment Development Department. The premium rate is based on a weighted average of each department s five-year unemployment claims experience along with the overall County claims experience. Typically, the departmental rate is set for two years; however, due to a reduction in the claims expenses from anticipated levels and the resulting increase in the level of reserves, the rates for the year were substantially reduced to an average departmental rate of 0.050%. Based on continued lower than anticipated unemployment claims payments and sufficient reserve levels, this departmental rate for was adjusted to an average rate of 0.060% times payroll which is below the anticipated expense requirements of 0.175%. Due to the economic downturn and federal extensions of benefits, unemployment insurance claims have increased over the last year. As a result, the rates have increased with the new average rate being 0.546% of payroll. A department s rate will vary from the average, but will have a floor of 0.481% and a ceiling of 0.631%. This capping is done to smooth the premium fluctuations between each adjustment cycle. Workers' Compensation Self-Insurance Fund The County is permissibly self-insured up to $500,000 per occurrence (effective July 1, 2004.) As a member of California State Association of Counties Excess Insurance Authority (CSAC-EIA), the County obtains excess workers compensation insurance coverage for any loss exceeding $500,000. The fund allocates premiums to all departments. The fund bases 80% of the premium on a 5-year paid loss history and 20% of the premium on the loss exposure of the various departments based on their covered payrolls. Interest earned by the fund is considered in the determination of the required reserve. Total rates allocated are pro-rated to produce sufficient total revenue for payment of claims and maintenance of the reserve. Board of Supervisors Resolution established the Workers Compensation Self-Insurance Fund on July 9, Board Resolution No established an initial reserve of $2,000,000 for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. County Liability Self-Insurance Fund This fund provides for payment of personal injury and property damage losses, excess insurance premiums, claim investigation services, and administrative and legal fees. The County insures itself to $500,000 per occurrence. The County purchases additional excess liability coverage above the County's $500,000 self-insured retention through a CSAC-EIA program. The fund charges each department a premium, 80% of which is based on a seven year moving average of prior loss experience and 20% on risk exposure based on departments payroll. Interest earned by the fund is considered in the determination of the required reserve. Board of Supervisors Resolution established the Liability Self-Insurance Fund on February 3, Board Resolution No established an initial reserve of $1.8 million for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. In addition, the fund provides for payment of various property insurance. Building and contents insurance is allocated to the departments based upon their relative occupancy of a given building. Nearly all structures have been appraised for insurance purposes by an outside appraiser. The county s vehicle and equipment insurance is purchased by the fund and allocated to the Vehicle Operations Fund which then further allocates it to the departments based upon their vehicle usage. Other insurance, such as aviation, pollution and bond is also purchased by the fund and allocated to the user departments. 204

214 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Exhibit 1 Internal Service Funds (continued) Medical Malpractice This fund provides for the payment of self-insured medical malpractice and general liability losses (which arise from the operations of Public Health and Alcohol, Drug and Mental Health Departments), excess insurance premiums for this purpose, claim investigation services, and legal fees. Premiums to the Public Health Department and Alcohol, Drug and Mental Health Department are 80% based on claims experience over the past 5 years and 20% based on risk exposure of the departments payroll. The County insures itself to $500,000 per occurrence. The County purchases additional excess medical malpractice coverage above the County s $500,000 self-insured retention through a CSAC EIA program. Board Resolution No established the Medical Malpractice Self- Insurance Fund on April 14, The audited financial statements for these Internal Service Funds follow this exhibit. 205

215 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Exhibit 1 Internal Service Funds (continued) Some elements of the self-insurance programs include: 1. The self-insurance programs develop premiums based on loss experience and exposure, cost of excess insurance, administrative costs, and maintenance of reserve levels. 2. Reserve analysis by outside independent actuaries began in and will be continued in order to produce information for proper reserve accounting. 3. The internal service fund method of accounting captures all costs of operating programs. 4. All General Liability and Medical Malpractice claims are administered by County staff. For Workers Compensation, in May 2003 a third party administrator was contracted with for the claims administration of six departments. Superior Court claims occurring on or before December 31, 2000 are administered by County staff; claims from January 1, 2001 through June 30, 2003 were transferred to the Superior Court for claims administration on June 30, 2006 although these claims remain covered by County Excess Insurance. All Superior Court claims after June 30, 2003 are insured outside the County s self-insurance program. In November 2008, the contract with the third party administrator was ended, and all claims are now administered in-house. 5. Independent outside file audits are completed at least every two years as required by CSAC-EIA or more frequently if deemed necessary by the County. Maximum Potential Exposure Assumed Program Limits Coverage $ 500,000 per occurrence General Liability The County is a self-insured public entity with a self-insured retention of $500,000. Excess coverage is provided through a joint-powers agreement with CSAC-EIA. $ 500,000 per occurrence Workers' Compensation The County is permissibly selfinsured for workers' compensation, with a self-insured retention of $500,000 per occurrence. Excess coverage is obtained through a pooling agreement with CSAC-EIA with a statutory limit per occurrence under the workers compensation laws. $ 10,000 deductible Property As of June 30, 1999, the County has insured, on an all risk basis, its various buildings and personal property to a total value of $490 million, including flood and earthquake. The policy has a $10,000 deductible for all coverages except earthquake; the earthquake deductible is dependent on the loss. $ 500,000 per occurrence Medical Malpractice As of June 1, 1988, the County became self-insured with respect to all of its medical and mental health operations. The County has a self-insured retention of $500,000. Excess insurance coverage is provided through a joint-powers agreement with CSAC-EIA. $ 25,000 deductible Bond The County purchases a Public Employee Faithful Performance Bond with a $25,000 deductible. $ 5,000 deductible Boiler and Machinery The deductibles on the Boiler and Machinery policy is $5,000 per loss. $ 25,000 deductible Bond The County purchases a Commercial Crime Policy for money and securities, depositor s forgery, and computer fraud with a $25,000 deductible. 206

216 COUNTY OF SANTA BARBARA, CALIFORNIA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET ASSETS June 30, 2010 (in thousands) Vehicle Risk Reprographics Information Operations Management Communi- and Technology and and cations Digital Imaging Services Maintenance Insurance Services Utilities Services Total ASSETS Current assets: Cash and investments $ 3,615 $ 15,625 $ 47,057 $ 8,152 $ 218 $ 76 $ 74,743 Accounts receivable, net: Use of money and property Charges for services , ,366 Inventories Total current assets 3,624 15,865 48,526 8, ,598 Noncurrent assets: Restricted cash and investments Capital assets, net of accumulated depreciation (Note 6) 1,481 14, , ,435 Total noncurrent assets 1,481 14, , ,445 Total assets 5,105 30,724 48,548 10, ,043 LIABILITIES Current liabilities: Accounts payable ,158 Salaries and benefits payable Compensated absences Capital lease obligations Liability for self-insurance claims , ,833 Total current liabilities , ,963 Noncurrent liabilities: Compensated absences Liability for self-insurance claims , ,428 OPEB obligation Total noncurrent liabilities , ,143 Total liabilities , ,106 NET ASSETS Invested in capital assets, net of related debt 1,477 14, , ,364 Unrestricted 2,682 15,138 9,690 8, ,573 Total net assets $ 4,159 $ 29,988 $ 9,707 $ 9,843 $ 1 $ 239 $ 53,937 The notes to the financial statements are an integral part of this statement. 207

217 COUNTY OF SANTA BARBARA, CALIFORNIA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS FOR THE FISCAL YEAR ENDED June 30, 2010 (in thousands) Vehicle Risk Reprographics Information Operations Management Communi- and Technology and and cations Digital Imaging Services Maintenance Insurance Services Utilities Services Total Operating revenues: Charges for sales and services $ 5,918 $ 9,294 $ 22,094 $ 3,349 $ 5,344 $ 761 $ 46,760 Self-insurance recovery , ,698 Other operating revenues Total operating revenues 5,918 9,352 25,792 3,504 5, ,727 Operating expenses: Salaries and benefits 3,394 2,054 1,260 1, ,511 Services and supplies 1,771 4,601 5,003 1,654 5, ,826 Self-insurance claims , ,857 Contractual services Depreciation and amortization 521 2, ,395 County overhead allocation (319) Total operating expenses 6,197 9,158 23,980 3,675 5,539 1,131 49,680 Operating income (loss) (279) 194 1,812 (171) (195) (314) 1,047 Non-operating revenues (expenses): Use of money and property Interest expense (4) (4) Gain (loss) on sale of capital assets (85) (51) State and federal aid Other non-operating revenues (expenses) -- (11) Total non-operating revenues (expenses) (29) 171 1, (4) 1,578 Income (loss) before transfers (308) 365 2,974 (84) (4) (318) 2,625 Transfers in Transfers out -- (262) -- (867) (1,129) Transfers in (out), net (685) (183) Change in net assets (308) 867 2,974 (769) (4) (318) 2,442 Total net assets - beginning 4,467 29,121 6,733 10, ,495 Total net assets - ending $ 4,159 $ 29,988 $ 9,707 $ 9,843 $ 1 $ 239 $ 53,937 The notes to the financial statements are an integral part of this statement. 208

218 COUNTY OF SANTA BARBARA, CALIFORNIA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED June 30, 2010 (in thousands) Vehicle Risk Reprographics Information Operations Management Communi- and Technology and and cations Digital Imaging Services Maintenance Insurance Services Utilities Services Total CASH FLOWS FROM OPERATING ACTIVITIES Receipts from interfund services provided $ 5,927 $ 9,363 $ 21,212 $ 3,508 $ 5,344 $ 830 $ 46,184 Receipts from self-insurance recovery , ,698 Payments to employees (3,332) (2,016) (1,258) (1,124) (136) (568) (8,434) Payments to suppliers (1,525) (4,392) (5,951) (1,913) (5,410) (416) (19,607) Payments for self-insurance claims (16,349) (16,349) County overhead allocation payments to the General Fund (511) (233) 319 (75) (51) (62) (613) Other receipts (payments) -- (11) Net cash provided (used) by operating activities 559 2,711 2, (62) (216) 5,780 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from other funds Transfers to other funds -- (262) -- (867) (1,129) State and federal aid Net cash provided (used) by noncapital and related financing activities (680) (159) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (687) (3,006) (4) (161) -- (6) (3,864) Proceeds from sales of capital assets Principal paid on capital lease obligations (4) -- (4) (1) -- (59) (68) Interest paid on capital lease obligations (4) (4) Proceeds of long-term debt Net cash used by capital and related financing activities (665) (2,910) (4) (162) -- (69) (3,810) CASH FLOWS FROM INVESTING ACTIVITIES Use of money and property received Net cash provided by investing activities Net increase (decrease) in cash and cash equivalents (44) 469 2,882 (353) (61) (284) 2,609 Cash and cash equivalents - beginning 3,659 15,166 44,175 8, ,144 Cash and cash equivalents - ending $ 3,615 $ 15,635 $ 47,057 $ 8,152 $ 218 $ 76 $ 74,753 Reconciliation of cash and cash equivalents to the Statement of Net Assets Cash and investments per Statement of Net Assets $ 3,615 $ 15,625 $ 47,057 $ 8,152 $ 218 $ 76 74,743 Restricted cash and investments per Statement of Net Assets Total cash and cash equivalents per Statement of Net Assets $ 3,615 $ 15,635 $ 47,057 $ 8,152 $ 218 $ 76 $ 74,753 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (279) $ 194 $ 1,812 $ (171) $ (195) $ (314) $ 1,047 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation and amortization 521 2, ,395 Other non-operating revenues -- (11) Changes in assets and liabilities: Accounts receivable 9 11 (882) (845) Inventories -- (63) -- (12) (75) Accounts payable (94) 2 (17) Salaries and benefits payable (41) 1 77 Self-insurance claims Net cash provided (used) by operating activities $ 559 $ 2,711 $ 2,388 $ 400 $ (62) $ (216) $ 5,780 Noncash investing, capital, and financing activities $ -- $ -- $ -- $ -- $ -- $ -- $ -- The notes to the financial statements are an integral part of this statement. 209

219 Santa Barbara County County-wide Cost Plan Supplemental Information STRUCTURES 210

220 211

221 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total s to the General Fund Cost Plan Unit Board of Supervisors F , ,214 N ,945 45,945 P ,119 13,119 T , ,022 1,364, ,364,301 Cost Plan Unit County Executive F ,059,246 1,059,246 1,059, ,059,246 Cost Plan Unit County Counsel F , ,432 T ,583 41,583 1,012, ,012,015 Cost Plan Unit District Attorney F ,542,141 6,542,141 P , ,369 T , ,196 T , ,723 T ,491,266 2,491,266 4,472,554 6,542,141 11,014,695 Cost Plan Unit Probation Services F ,382,289 1,382,289 T ,121,627 4,121,627 P , , ,796 5,503,916 6,459,712 Cost Plan Unit Probation Institutions J , ,211 J ,295,692 1,295,692 L ,424,579 1,424,579 L , ,739 L , ,971 T ,706,842 6,706,842 6,706,842 3,944,192 10,651,034 Cost Plan Unit Public Defender T , ,785 F , ,860 F , ,153 P , ,589 T , ,106 T ,192,199 3,192,199 5,165, ,785 6,036,

222 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Cost Plan Unit Fire Department Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total C , ,504 C ,745 93,745 C , ,018 C , ,331 C , ,682 C , ,821 C ,249 86,249 C ,049 37,049 J ,824 36,824 J , ,683 J ,012 32,012 J ,040 57,040 T ,792 29,792 29,792 1,852,957 1,882,749 Cost Plan Unit Sheriff-Law Enforcement J ,546 29,546 J ,824 36,824 J ,093 8,093 J ,982,729 1,982,729 J ,433,098 1,433,098 J ,420,387 2,420,387 T , ,863 F , ,401 N , ,842 P , ,202 P ,604 46,604 T , ,851 1,283,901 6,592,540 7,876,441 Cost Plan Unit Sheriff-Custody J ,237,598 1,237,598 J ,237,598 1,237,598 J ,196,495 4,196,495 J ,072,260 1,072,260 J , ,492 J ,472,060 9,472,060 J , ,499 J ,577,709 2,577,709 2,731,208 17,725,504 20,456,712 Cost Plan Unit Public Health Dept-HS J , , , ,474 Cost Plan Unit Public Health Dept-AS H , ,827 T ,066,379 1,066, ,412,206 1,412,

223 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Cost Plan Unit Agricultural Commissioner Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total J , ,968 N ,949 3,949 T , ,405 A ,327 5,327 J , ,369 P ,007 27,007 T , , , , ,847 Cost Plan Unit Landscape Maintenance D ,475,526 1,475,526 F , ,109 J , ,943 X ,396,097 2,396,097 F , , ,972 5,131,675 5,331,647 Cost Plan Unit Planning & Development F , , , ,868 Cost Plan Unit P&D-Energy Division F ,778 47,778 47, ,778 Cost Plan Unit P&D-Building & Safety F , ,734 J , ,288 T , , , ,903 Cost Plan Unit Public Works-Admin F , ,081 T , , , ,302 Cost Plan Unit Public Works-Surveyor F ,582 65,582 T , , , ,235 Cost Plan Unit Housing and Community Developme F ,435 23,435 F , , , ,359 Cost Plan Unit Auditor-Controller F ,500 52,500 F ,233,614 1,233,614 T ,059 13,059 T ,310 49,310 1,348, ,348,

224 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Cost Plan Unit Clerk-Recorder-Assessor Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total F ,677,729 3,677,729 F ,697,946 1,697,946 F ,005 15,005 F ,477,512 1,477,512 F , ,827 J , ,406 P , ,672 T , ,429 5,641,798 3,677,729 9,319,527 Cost Plan Unit General Services-Admin L ,920 52,920 L ,004 70,004 L ,810 73,810 F ,700 30,700 F , ,465 F ,839 67, , , ,738 Cost Plan Unit General Services-Purchasing F ,350 15,350 F ,546 21,546 F , ,232 J , , , ,024 Cost Plan Unit General Services-Facilities Services F , ,591 F , ,360 J , ,253 J , ,559 J , ,259 N ,778 50,778 A , ,769 F , ,148 F , ,540 J , ,595 J ,810 6,810 P , ,464 T , ,383 T ,795,285 2,795,285 4,600,994 2,194,801 6,795,794 Cost Plan Unit Human Resources J , ,217 F , ,467 F , ,084 J ,957 34,957 1,171, ,217 1,494,

225 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Cost Plan Unit Treasurer Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total F ,544 16,544 F , ,075 J ,368 74,368 T , ,805 1,397, ,397,792 Cost Plan Unit Department 990 A , ,549 P ,677 57,677 X , ,815 F , ,121 N , ,236 T ,259 35, , ,041 1,351,656 Total for General Fund 43,510,196 57,243, ,753,956 s to the Special Revenue Funds Cost Plan Unit Grand Jury F ,380 83,380 83, ,380 Cost Plan Unit Public Health Department J , ,654 P ,070,077 3,070,077 T ,157,031 4,157,031 J , ,911 J ,868,564 2,868,564 J ,293,341 2,293,341 T , ,463 6,615,279 8,032,762 14,648,041 Cost Plan Unit Public Health Dept-EMS J , , , ,404 Cost Plan Unit Public Health Dept-EHS T , , , ,157 Cost Plan Unit Alcohol, Drug & Mental Health Serv J , ,843 J , ,103 J ,361 79,361 J ,436,304 1,436,304 J ,741 16,741 J , ,573 P , ,658 T , ,343 4,656, ,656,

226 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Cost Plan Unit ADMHS-Mental Health Services Ac Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total J , ,322 J ,939 51,939 J , ,466 J ,229 6,229 P ,999 69,999 T ,403 53, , ,358 Cost Plan Unit ADMHS-Alcohol and Drug Program J , , , ,813 Cost Plan Unit Social Services J , ,874 J ,119,705 9,119,705 P ,247,860 2,247,860 J ,839,692 5,839,692 T ,079,724 8,079,724 13,919,415 11,595,439 25,514,854 Cost Plan Unit RDA Isla Vista F ,080 8,080 8, ,080 Cost Plan Unit Public Works-Roads F , ,203 T ,591,191 1,591,191 1,737, ,737,394 Cost Plan Unit Public Works-Flood Control T , , , ,850 Cost Plan Unit Public Works-Water Agency F ,816 35,816 T ,586 64, , ,402 Total for Special Revenue Funds 28,955,458 19,628,201 48,583,659 s to the Enterprise Funds Cost Plan Unit Public Works-Solid Waste T ,692 35,692 35, ,692 Cost Plan Unit Public Works-Laguna Sanitation T , , , ,537 Total for Enterprise Funds 596, ,

227 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total s to the Internal Service Funds Cost Plan Unit General Services-Workers' Compens F ,468 51,468 51, ,468 Cost Plan Unit General Services-Communications S F ,986 99,986 J ,284 4,284 J ,994 13,994 T ,859 75, , ,122 Cost Plan Unit General Services-Vehicle Operations J ,484 14,484 J , ,079 T ,659 78,659 J ,150 16,150 16, , ,372 Cost Plan Unit General Services-Information Tech F ,598 10,598 F ,041,728 1,041,728 J ,356 6,356 J ,542 1,542 T ,164 6,164 1,066, ,066,388 Cost Plan Unit General Services-Reprographics F , , , ,833 Total for Internal Service Funds 1,828, ,222 2,060,184 s to the Agency - Spec Dist Operating Fund Cost Plan Unit Court Operations T , ,590 T , ,824 T , ,882 F ,029,580 3,029,580 N , ,062 P , ,541 T ,007,074 1,007,074 T ,176,768 2,176,768 7,533,026 1,772,296 9,305,322 Cost Plan Unit Law Library F , ,362 T , , , ,826 Cost Plan Unit Santa Barbara LAFCO F ,377 45,377 45, ,

228 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total Total for Agency - Spec Dist Operating Funds 8,253,229 1,772,296 10,025,525 Total Structure s $83,144,074 $78,875,479 $162,019,

229 EXHIBIT 5 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDING FISCAL YEAR Structure Code Building Description Total Costs Amount Excluded Amount Multi-Use Structures A01001 A01001-CARPINTERIA VETERANS MEMORIAL B 1,067, , ,096 F01001 F01001-Schwartz Building 1,697,946 1,697,946 F01002 F01002-McDONALD BUILDING 961, ,516 F01004 F01004-ENGINEERING BUILDING 1,288, ,362 1,179,770 F01005 F01005-ADMINISTRATION BUILDING 9,017,306 23,358 8,993,948 F02002 F02002-County Courthouse Annex 976, ,240 F02003 F02003-Santa Barbara Courthouse 4,947,029 4,947,029 F02004 F02004-SBCH East Wing & Jail 939, ,157 J02002 J02002-CASA NUEVA OFFICE BUILDING 6,267, ,129 5,839,692 J02003 J02003-PHD SAN ANTONIO BLDG , ,995 J02007 J02007-ADMHS Childrens Services 6,349,163 5,310,381 1,038,783 J02013 J02013-County Archives Building (10) 842, ,040 J02014 J02014-PHD HEALTH CLINIC BLDG 4 4,085, ,940 3,771,398 J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 4,815, ,113 4,196,075 J02017 J SB Coop Extension 375, ,007 J02029 J02029-MENTAL HEALTH BLDG 850, , ,801 J02030 J V A CLINIC 1,118,001 1,118,001 J03010 J03010-SBC MAIN JAIL 5,315,905 2,717,393 2,598,512 J04010 J04010-CORP YARD COMM/FLOOD BLDG 127, ,904 N02001 N02001-SYV OFFICE BUILDING 784, ,085 P03001 P03001-Lompoc Court Complex 3,165,497 3,165,497 P03003 P03003-LOMPOC ADMIN. BLDG. 926, , ,941 P03004 P03004-Lompoc Mental Health MISC Office 432, ,250 P05001 P05001-LOMPOC VMB 185, ,583 P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/ST 35,889 35,889 T02002 T02002-BETTERAVIA CENTER BLDG D. ADMIN. 2,025,574 2,025,574 T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICE 10,397, ,706 9,738,609 T03006 T03006-NORTH COUNTY TECHNICAL SERVICE 361, ,702 T03010 T03010-Public Works Building (SM Service Center) 2,959,730 2,959,730 T03101 T03101-SM MENTAL HEALTH CENTER 1,104, , ,746 T03301 T03301-SM JUVENILE HALL 16,753,917 9,040,000 7,713,917 T03302 T03302-SM Juvenile Court Building 3,283,653 3,283,653 T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLD 390, , ,383 T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS 223, ,101 75,859 T04004 T04004-SM COURT COMPLEX BLDG C - D 1,220,038 1,220,038 T04008 T04008-SM COURT COMPLEX COURT BLDG G 8,478,751 8,478,751 T05003 T Santa Maria CARES Building 3,401,907 3,401,907 Total Multi-Use Structures 108,042,640 24,898,566 83,144,

230 EXHIBIT 5 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDING FISCAL YEAR Structure Code Building Description Total Costs Amount Excluded Amount Single-Use Structures A02001 A02001-MONTECITO HALL & LIBRARY 700, ,549 C11001 C11001-FIRE STATION , ,504 C12001 C12001-FIRE STATION #12 1,195,516 1,195,516 C13001 C13001-FIRE STATION 13 ENGINE HOUSE 93,745 93,745 C15001 C15001-FIRE STATION #15 126, ,018 C18001 C18001-FIRE STATION #18 1,125,153 1,125,153 C18003 C18003-FIRE STATION #18 GEN/STORAGE BLDG 115, ,186 C21001 C21001-FIRE STATION , ,000 C22001 C22001-FIRE STATION #22 263, ,331 C23001 C23001-FIRE STATION 23 VEHICLE GARAGE 288, ,682 C23002 C23002-FIRE STATION 23 STATION HOUSE 249, ,821 C31001 C31001-FIRE STATION #31 86,249 86,249 C31004 C31004-FIRE DEPT. OPERATIONS OFFICE 37,049 37,049 C32001 C32001-FIRE STATION #32 2,310,890 2,310,890 C41001 C41001-NEW CUYAMA FIRE STATION #41 118, ,658 D99999 Parks Facilities 2,935,101 1,459,575 1,475,526 F01006 F01006-District Attorney Office Building 6,542,141 6,542,141 F01009 F01009-Court Services Bldg (CASA) 269, ,591 F01011 F01011-PROBATION BUILDING 1,820, ,758 1,382,289 F02001 F02001-HALL of RECORDS 3,677,729 3,677,729 F04001 F04001-SB VETERANS MEMORIAL BLDG. 380, ,360 F05003 F Isla Vista Foot Patrol Substation 4,629,426 4,629,426 F80100 F80100-SUMMERLAND HOUSE 297, ,109 FL3007 FL3007-HEALTH CLINIC/MH OFFICE (FRANKLIN 1,486,452 1,486,452 H01001 H01001-SB AHR SHELTER MAIN OFFICE 710, , ,827 J01001 J01001-DSS Community Center 780, , ,874 J01003 J01003-Coroner Offices 144, ,000 29,546 J01009 J01009-Fire Battalion Chief Offices 36,824 36,824 J01010 J01010-SOD OFFICE 2 36,824 36,824 J01011 J01011-Sheriff Special Ops Intel Off. 8,093 8,093 J01015 J01015-SB JUVENILE SERVICES/PROBATION 512, ,211 J01018 J01018-SB JUVENILE HALL 1,295,692 1,295,692 J02004 J02004-PHD ADMINISTRATION BLDG 8 805, ,654 J02006 J02006-Annex 808, ,253 J02020 J02020-AG. COMM./WEIGHTS & MEASURES 123, ,968 J02022 J02022-EMPLOYEE UNIVERSITY 323, ,217 J02028 J02028-SOCIAL SERVICE MAIN OFFICE 9,477, ,766 9,119,705 J03006 J03006-SBC MAIN JAIL DRY Storage bldg. 1,237,598 1,237,598 J03011 J03011-SBC MAIN JAIL PRINT SHOP 1,237,598 1,237,598 J03015 J03015-SBC MAIN JAIL NW Facility 5,196,495 1,000,000 4,196,495 J03017 J Medium Security Facility (MSF) 1,072,260 1,072,

231 EXHIBIT 5 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDING FISCAL YEAR Structure Code Building Description Total Costs Amount Excluded Amount Single-Use Structures J03021 J Jail Laundry 509, ,492 J03028 J INMATE RECEPTION CENTER (IRC) 9,472,060 9,472,060 J03034 J EMERGENCY DISPATCH CNTR 1,982,729 1,982,729 J03035 J03035-SHERIFF ADMINISTRATION BUILDING 1,433,098 1,433,098 J04001 J04001-SHERIFFS SHOOTING RANGE 2,420,387 2,420,387 J04002 J04002-SHERIFFS TRAINING FACILITY BUILDIN 285, ,622 J04014 J04014-CORP YARD VEHICLE OPS OFFICE/GARA 14,484 14,484 J04019 J04019-CORP YARD VEHICLE OPS SHOP 138, ,079 J04034 J04034-PARKS ROAD YARD OFFICE/SHOP/PRKN 962, ,943 J05001 J05001-FIRE DEPARTMENT ADMIN. BLDG 1,832,373 1,684, ,683 J05002 J05002-FIRE DEPARTMENT ADMIN. WAREHOUS 397, ,179 32,012 J05005 J05005-SBCOFD Warehouse/Office 707, ,682 57,040 J05011 J05011-SBEO ADMINISTRATION BLDG. 531, ,559 J05016 J05016-SBEO AUDITORIUM 154, ,259 L02001 L02001-LPBC DINING HALL & KITCHEN 1,424,579 1,424,579 L02005 L02005-LPBC TRI-CTY BOOT CAMP VOCATIONA 369, ,153 L02013 L02013-LPBC TRI-COUNTY BOOT CAMP DORM 606, ,558 L02021 L02021-LPBC Los Robles High School 142, ,739 L02024 L02024-LPBC ADMINISTRATION BUILDING 568, ,971 L03001 L03001-SY AIRPORT ADMINISTRATION BLDG L03004 L03004-SY AIRPORT HANGER A ,920 52,920 L03010 L03010-SY AIRPORT HANGER B ,004 70,004 L03012 L03012-SY AIRPORT HANGER C ,810 73,810 L03041 L03041-SY Airport USFS Building 693, ,868 N01002 N01002-BUELLTON SENIOR CNTR BLDG A & B 18,524 18,524 N02002 N02002-SOLVANG SENIOR CENTER 50,778 50,778 N02006 N02006-SYV AG COMMISSIONERS OFFICE 3,949 3,949 P02001 P02001-VANDENBERG VILLAGE LIBRARY 257, ,000 57,677 P06004 P06004-LOMPOC ROAD YARD MODULAR OFFIC 14,406 14,406 P06005 P06005-LOMPOC ROAD YARD GARAGE 44,393 44,393 P06007 P06007-LOMPOC ROAD YARD SHOP & STOR. 35,889 35,889 P07001 P07001-LOMPOC COMMUNITY HEALTH SERVIC 4,859,215 1,789,138 3,070,077 P07003 P07003-LOMPOC DEPT OF SOCIAL SERVICES BL 2,247,860 2,247,860 P07004 P07004-Lompoc Wellness Center 162, ,590 P10001 P10001-SURF STATION Shelter 1 1,108,640 1,108,640 T02001 T02001-BETTERAVIA BLDG B, SM PHD HEALTH 4,651, ,250 4,157,031 T02006 T02006-BETTERAVIA BLDG A PROBATION 4,121,627 4,121,627 T03001 T03001-SM AG COMMISSIONERS PESTICIDE BL 259, ,405 T03011 T03011-SM Animal Services Shelter 4,620,435 3,554,057 1,066,379 T03201 T03201-SM SHERIFFS SUB-STATION 681, ,863 T03402 T03402-SM CORP YARD VEHICLE OPS BLDG 232, ,569 78,

232 EXHIBIT 5 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDING FISCAL YEAR Structure Code Building Description Total Costs Amount Excluded Amount Single-Use Structures T03419 T SM Flood Control Garage 151, ,776 T04001 T04001-SM COURT COMPLEX COURT CLERKS B 928, ,590 T04003 T04003-SM COURT COMPLEX JURY ASSY BLDG 401, ,824 T04006 T04006-SM COURT COMPLEX Bldg A-B 870, ,785 T04009 T04009-SM Courts Modular Bldg. H 441, ,882 X01001 X01001-NEW CUYAMA MODULAR LIBRARY 129, ,815 X01010 X New Cuyama Aquatics Complex 2,396,097 2,396,097 Total Single-Use Structures 107,127,173 28,251,694 78,875,479 Combined Total for Multi and Single Use Structures 215,169,813 53,150, ,019,

233 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: A01001 A01001-CARPINTERIA VETERANS MEMORIAL BLDG Total Square Feet 13,910 Acquistion Cost 1,067,752 Common Square Feet 0 Excludable Costs 510,656 Excludable Square Feet 0 Allocable Square Feet 13,910 Allocable Costs 557,096 CPU CPU Occupant SqFt Alloc Pcnt Agricultural Commissioner % 5, General Services-Facilities S 13, % 551,769 13, % 557,096 Structure Code: F01001 F01001-Schwartz Building Total Square Feet 8,539 Common Square Feet 0 Excludable Square Feet 3,894 Allocable Square Feet 4,645 Acquistion Cost 1,697,946 Excludable Costs 0 Allocable Costs 1,697,946 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Solid Waste 3, % Clerk-Recorder-Assessor 4, % 1,697,946 8, % 1,697,946 Structure Code: F01002 F01002-McDONALD BUILDING Total Square Feet 6,264 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 6,264 Acquistion Cost 961,516 Excludable Costs 0 Allocable Costs 961,516 CPU CPU Occupant SqFt Alloc Pcnt General Services-Admin % 30, General Services-Purchasing % 15, Human Resources % 98, Human Resources 5, % 817,228 6, % 961,

234 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: F01004 F01004-ENGINEERING BUILDING Total Square Feet 37,559 Common Square Feet 0 Excludable Square Feet 3,829 Allocable Square Feet 33,730 Acquistion Cost 1,288,132 Excludable Costs 108,362 Allocable Costs 1,179,770 CPU CPU Occupant SqFt Alloc Pcnt Planning & Development 4, % 173, Planning & Development 3, % 132, Planning & Development 4, % 150, RDA Isla Vista % 8, P&D-Energy Division 1, % 47, P&D-Building & Safety 4, % 144, Public Works-Admin 3, % 135, Public Works-Roads 4, % 146, Public Works-Surveyor 1, % 65, Public Works-Flood Control 3, % Public Works-Water Agency 1, % 35, Housing and Community Dev % 23, Auditor-Controller 1, % 52, Clerk-Recorder-Assessor % 15, General Services-Purchasing % 21, General Services-Information % 10, Treasurer % 16,544 37, % 1,179,

235 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: F01005 F01005-ADMINISTRATION BUILDING Total Square Feet 66,401 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 66,401 Acquistion Cost 9,017,306 Excludable Costs 0 Allocable Costs 9,017,306 CPU CPU Occupant SqFt Alloc Pcnt Board of Supervisors 4, % 672, County Executive 7, % 1,033, County Executive % 26, County Counsel % 43, County Counsel 6, % 926, Housing and Community Dev % 17, Housing and Community Dev % 88, Auditor-Controller 9, % 1,233, Clerk-Recorder-Assessor 10, % 1,477, General Services-Admin 2, % 293, General Services-Purchasing 1, % 135, General Services-Purchasing % 93, General Services-Workers' C % 51, General Services-Information % 48, General Services-Information 4, % 617, General Services-Information 2, % 374, General Services-Reprograp 3, % 500, Human Resources % 86, Human Resources % 90, Human Resources % 43, Treasurer 6, % 925, Department % 40, Department 990 1, % 171, Other % 23,358 66, % 9,017,306 Structure Code: F02002 F02002-County Courthouse Annex Total Square Feet 12,364 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 12,364 Acquistion Cost 976,240 Excludable Costs 0 Allocable Costs 976,240 CPU CPU Occupant SqFt Alloc Pcnt Public Defender 11, % 892, Grand Jury 1, % 83,380 12, % 976,

236 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: F02003 F02003-Santa Barbara Courthouse Total Square Feet 51,951 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 51,951 Acquistion Cost 4,947,029 Excludable Costs 0 Allocable Costs 4,947,029 CPU CPU Occupant SqFt Alloc Pcnt Public Defender 2, % 268, Court Operations 31, % 3,029, Landscape Maintenance 1, % 114, Landscape Maintenance % 85, Clerk-Recorder-Assessor 5, % 561, General Services-Facilities S 2, % 236, General Services-Facilities S % 71, General Services-Communic 1, % 99, Law Library 5, % 479,362 51, % 4,947,029 Structure Code: F02004 F02004-SBCH East Wing & Jail Total Square Feet 12,418 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 12,418 Acquistion Cost 939,157 Excludable Costs 0 Allocable Costs 939,157 CPU CPU Occupant SqFt Alloc Pcnt Sheriff-Law Enforcement 3, % 264, Sheriff-Law Enforcement 3, % 264, General Services-Admin % 20, General Services-Admin % 46, General Services-Facilities S 1, % 76, General Services-Facilities S 1, % 121, General Services-Facilities S 1, % 97, Santa Barbara LAFCO % 45,377 12, % 939,

237 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: J02002 J02002-CASA NUEVA OFFICE BUILDING Total Square Feet 28,268 Acquistion Cost 6,267,821 Common Square Feet 0 Excludable Costs 428,129 Excludable Square Feet 20,118 Allocable Square Feet 8,150 Allocable Costs 5,839,692 CPU CPU Occupant SqFt Alloc Pcnt Social Services 8, % 5,839, SB County Association of Go 5, % Air Pollution Control District 14, % 0 28, % 5,839,692 Structure Code: J02003 J02003-PHD SAN ANTONIO BLDG. 1 Total Square Feet 9,570 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 9,570 Acquistion Cost 868,995 Excludable Costs 0 Allocable Costs 868,995 CPU CPU Occupant SqFt Alloc Pcnt Public Health Department % 45, Public Health Department 5, % 502, Public Health Dept-EMS % 31, Public Health Dept-EMS 1, % 168, ADMHS-Mental Health Servi % 57, ADMHS-Mental Health Servi % 57, General Services-Information % 6,356 9, % 868,995 Structure Code: J02007 J02007-ADMHS Childrens Services Total Square Feet 14,200 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 14,200 Acquistion Cost 6,349,163 Excludable Costs 5,310,381 Allocable Costs 1,038,783 CPU CPU Occupant SqFt Alloc Pcnt Alcohol, Drug & Mental Healt 3, % 259, Alcohol, Drug & Mental Healt 7, % 519, Alcohol, Drug & Mental Healt 1, % 103, Alcohol, Drug & Mental Healt 1, % 103, ADMHS-Mental Health Servi % 51,939 14, % 1,038,

238 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: J02013 J02013-County Archives Building (10) Total Square Feet 11,262 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 11,262 Acquistion Cost 842,040 Excludable Costs 0 Allocable Costs 842,040 CPU CPU Occupant SqFt Alloc Pcnt Sheriff-Custody 2, % 153, Alcohol, Drug & Mental Healt 4, % 370, P&D-Building & Safety 4, % 302, General Services-Vehicle Op % 16,150 11, % 842,040 Structure Code: J02014 J02014-PHD HEALTH CLINIC BLDG 4 Total Square Feet 47,855 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 47,855 Acquistion Cost 4,085,338 Excludable Costs 313,940 Allocable Costs 3,771,398 CPU CPU Occupant SqFt Alloc Pcnt Public Health Department 2, % 216, Public Health Department 33, % 2,639, Public Health Department % 12, Public Health Dept-HS 9, % 746, Public Health Dept-HS % 64, Public Health Dept-HS % 12, Alcohol, Drug & Mental Healt 1, % 79,361 47, % 3,771,

239 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 Total Square Feet 48,975 Acquistion Cost 4,815,189 Common Square Feet 0 Excludable Costs 619,113 Excludable Square Feet 0 Allocable Square Feet 48,975 Allocable Costs 4,196,075 CPU CPU Occupant SqFt Alloc Pcnt Public Health Department 26, % 2,293, Alcohol, Drug & Mental Healt % 68, Alcohol, Drug & Mental Healt 10, % 884, Alcohol, Drug & Mental Healt 2, % 236, Alcohol, Drug & Mental Healt 2, % 247, ADMHS-Mental Health Servi % 34, ADMHS-Mental Health Servi 2, % 214, ADMHS-Alcohol and Drug Pr 1, % 102, General Services-Communic % 4, General Services-Information % 1, Human Resources % 34, Treasurer % 74,368 48, % 4,196,075 Structure Code: J02017 J SB Coop Extension Total Square Feet 4,480 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 4,480 Acquistion Cost 375,007 Excludable Costs 0 Allocable Costs 375,007 CPU CPU Occupant SqFt Alloc Pcnt Alcohol, Drug & Mental Healt % 16, Agricultural Commissioner 1, % 157, General Services-Purchasing 2, % 200,897 4, % 375,007 Structure Code: J02029 J02029-MENTAL HEALTH BLDG Total Square Feet 9,100 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 9,100 Acquistion Cost 850,684 Excludable Costs 283,883 Allocable Costs 566,801 CPU CPU Occupant SqFt Alloc Pcnt Alcohol, Drug & Mental Healt % 6, Alcohol, Drug & Mental Healt 8, % 554, ADMHS-Mental Health Servi % 6,229 9, % 566,

240 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: J02030 J V A CLINIC Total Square Feet 23,844 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 23,844 Acquistion Cost 1,118,001 Excludable Costs 0 Allocable Costs 1,118,001 CPU CPU Occupant SqFt Alloc Pcnt Clerk-Recorder-Assessor 16, % 780, General Services-Facilities S 7, % 337,595 23, % 1,118,001 Structure Code: J03010 J03010-SBC MAIN JAIL Total Square Feet 76,320 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 76,320 Acquistion Cost 5,315,905 Excludable Costs 2,717,393 Allocable Costs 2,598,512 CPU CPU Occupant SqFt Alloc Pcnt Sheriff-Custody 75, % 2,577, General Services-Facilities S % 6, General Services-Communic % 13,994 76, % 2,598,512 Structure Code: J04010 J04010-CORP YARD COMM/FLOOD BLDG Total Square Feet 7,800 Acquistion Cost 127,904 Common Square Feet 0 Excludable Costs 127,904 Excludable Square Feet 0 Allocable Square Feet 7,800 Allocable Costs 0 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Flood Control 2, % General Services-Facilities S 2, % General Services-Communic 1, % General Services-Communic 1, % 0 7, % 0 231

241 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: N02001 N02001-SYV OFFICE BUILDING Total Square Feet 9,881 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 9,881 Acquistion Cost 784,085 Excludable Costs 0 Allocable Costs 784,085 CPU CPU Occupant SqFt Alloc Pcnt Board of Supervisors % 45, Court Operations 4, % 321, Sheriff-Law Enforcement 2, % 200, Department 990 2, % 216,236 9, % 784,085 Structure Code: P03001 P03001-Lompoc Court Complex Total Square Feet 25,697 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 25,697 Acquistion Cost 3,165,497 Excludable Costs 0 Allocable Costs 3,165,497 CPU CPU Occupant SqFt Alloc Pcnt District Attorney 5, % 645, Probation Services 7, % 955, Public Defender 1, % 231, Court Operations 8, % 998, Sheriff-Law Enforcement 2, % 334,202 25, % 3,165,497 Structure Code: P03003 P03003-LOMPOC ADMIN. BLDG. Total Square Feet 11,217 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 11,217 Acquistion Cost 926,648 Excludable Costs 239,707 Allocable Costs 686,941 CPU CPU Occupant SqFt Alloc Pcnt Sheriff-Law Enforcement % 18, Sheriff-Law Enforcement % 28, Alcohol, Drug & Mental Healt % 23, Alcohol, Drug & Mental Healt 6, % 373, ADMHS-Mental Health Servi % 46, ADMHS-Mental Health Servi % 23, Agricultural Commissioner % 27, Clerk-Recorder-Assessor 2, % 146,672 11, % 686,

242 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: P03004 P03004-Lompoc Mental Health MISC Office Total Square Feet 7,419 Acquistion Cost 432,250 Common Square Feet 0 Excludable Costs 432,250 Excludable Square Feet 0 Allocable Square Feet 7,419 Allocable Costs 0 CPU CPU Occupant SqFt Alloc Pcnt Alcohol, Drug & Mental Healt 5, % ADMHS-Mental Health Servi 1, % 0 7, % 0 Structure Code: P05001 P05001-LOMPOC VMB Total Square Feet 13,000 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 13,000 Acquistion Cost 185,583 Excludable Costs 0 Allocable Costs 185,583 CPU CPU Occupant SqFt Alloc Pcnt Board of Supervisors % 13, General Services-Facilities S 12, % 172,464 13, % 185,583 Structure Code: P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR Total Square Feet 3,388 Acquistion Cost 35,889 Common Square Feet 0 Excludable Costs 35,889 Excludable Square Feet 0 Allocable Square Feet 3,388 Allocable Costs 0 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Roads % General Services-Vehicle Op 3, % 0 3, % 0 233

243 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: T02002 T02002-BETTERAVIA CENTER BLDG D. ADMIN. Total Square Feet 12,409 Acquistion Cost 2,025,574 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 12,409 Allocable Costs 2,025,574 CPU CPU Occupant SqFt Alloc Pcnt Board of Supervisors 3, % 633, Auditor-Controller % 13, Clerk-Recorder-Assessor % 161, Clerk-Recorder-Assessor 4, % 800, Treasurer % 88, Treasurer 1, % 293, Department % 35,259 12, % 2,025,574 Structure Code: T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICES Total Square Feet 50,605 Acquistion Cost 10,397,315 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 50,605 Allocable Costs 10,397,315 CPU CPU Occupant SqFt Alloc Pcnt Fire Department % 29, Public Health Department 4, % 905, Public Health Dept-EHS 3, % 668, Social Services 37, % 7,751, Social Services 1, % 327, Auditor-Controller % 49, General Services-Information % 6, Other 3, % 658,706 50, % 10,397,315 Structure Code: T03006 T03006-NORTH COUNTY TECHNICAL SERVICE BLDG Total Square Feet 9,502 Acquistion Cost 361,702 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 9,502 Allocable Costs 361,702 CPU CPU Occupant SqFt Alloc Pcnt Agricultural Commissioner 4, % 157, P&D-Building & Safety 3, % 135, P&D-Building & Safety 1, % 68,519 9, % 361,

244 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: T03010 T03010-Public Works Building (SM Service Center) Total Square Feet 8,707 Acquistion Cost 2,959,730 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 8,707 Allocable Costs 2,959,730 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Admin % 269, Public Works-Roads 4, % 1,591, Public Works-Surveyor % 119, Public Works-Flood Control % 318, Public Works-Water Agency % 64, Public Works-Solid Waste % 35, Public Works-Laguna Sanitat 1, % 560,537 8, % 2,959,730 Structure Code: T03101 T03101-SM MENTAL HEALTH CENTER Total Square Feet 16,174 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 16,174 Acquistion Cost 1,104,178 Excludable Costs 240,432 Allocable Costs 863,746 CPU CPU Occupant SqFt Alloc Pcnt Alcohol, Drug & Mental Healt 15, % 810, ADMHS-Mental Health Servi 1, % 53,403 16, % 863,746 Structure Code: T03301 T03301-SM JUVENILE HALL Total Square Feet 15,825 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 15,825 Acquistion Cost 16,753,917 Excludable Costs 9,040,000 Allocable Costs 7,713,917 CPU CPU Occupant SqFt Alloc Pcnt Probation Institutions 13, % 6,706, Court Operations 2, % 1,007,074 15, % 7,713,

245 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: T03302 T03302-SM Juvenile Court Building Total Square Feet 9,318 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 9,318 Acquistion Cost 3,283,653 Excludable Costs 0 Allocable Costs 3,283,653 CPU CPU Occupant SqFt Alloc Pcnt County Counsel % 41, District Attorney 1, % 484, Public Defender 1, % 581, Court Operations 6, % 2,176,768 9, % 3,283,653 Structure Code: T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG Total Square Feet 13,256 Acquistion Cost 390,838 Common Square Feet 0 Excludable Costs 258,455 Excludable Square Feet 8,856 Allocable Square Feet 4,400 Allocable Costs 132,383 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Roads 6, % Public Works-Flood Control 2, % General Services-Facilities S 4, % 132,383 13, % 132,383 Structure Code: T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS Total Square Feet 7,473 Acquistion Cost 223,960 Common Square Feet 0 Excludable Costs 148,101 Excludable Square Feet 5,773 Allocable Square Feet 1,700 Allocable Costs 75,859 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Roads 4, % Public Works-Flood Control 1, % General Services-Communic 1, % 75,859 7, % 75,

246 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: T04004 T04004-SM COURT COMPLEX BLDG C - D Total Square Feet 14,406 Acquistion Cost 1,220,038 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 14,406 Allocable Costs 1,220,038 CPU CPU Occupant SqFt Alloc Pcnt District Attorney 10, % 851, Sheriff-Law Enforcement % 33, Sheriff-Law Enforcement 1, % 138, Law Library 2, % 195,464 14, % 1,220,038 Structure Code: T04008 T04008-SM COURT COMPLEX COURT BLDG G Total Square Feet 1,004 Acquistion Cost 8,478,751 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 1,004 Allocable Costs 8,478,751 CPU CPU Occupant SqFt Alloc Pcnt District Attorney % 2,491, Public Defender % 3,192, General Services-Facilities S % 2,795,285 1, % 8,478,751 Structure Code: T05003 T Santa Maria CARES Building Total Square Feet 10,449 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 10,449 Acquistion Cost 3,401,907 Excludable Costs 3,401,907 Allocable Costs 0 CPU CPU Occupant SqFt Alloc Pcnt Alcohol, Drug & Mental Healt 9, % ADMHS-Mental Health Servi 1, % 0 10, % 0 237

247 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY IN NON-COUNTY OWNED STRUCTURES FISCAL YEAR EXHIBIT 7 Cost Sq. Ft. Monthly Plan Unit Department Address Occupied Rent Supervisors th Street, Suite 101, Carpinteria Child Support Services 4 East Carrillo Street, Santa Barbara 11,346 21, South Miller Street, Ste , & 210, Santa Maria 10,249 18, Probation 509 Morrison Ave, Santa Maria 1, Public Defender 1 East Anapamu Street, Santa Barbara 7,120 21, Court Operations 201 S. Miller Street, Ste 208, Santa Maria 2,440 4, Grand Jury 411 East Canon Perdido Street, Santa Barbara 1,350 2, Fire Department 195 West Highway 246, Ste 102 & 104, Buellton 4,740 6, Oak Street, Solvang 1, Sheriff - Law Enforcement 140 W. Hwy 246, Buellton 1, Marketplace Drive, Goleta Hollister Avenue, Suite B, Goleta Real Property agent has details 2,980 2, Airport Rd, Hangar G-7, Santa Ynez 6,800 4, Health Care Services 1136 East Montecito Street, Santa Barbara 6,633 7, Alisal Road, Stes , Solvang N. McClelland, Santa Maria 1,400 1, th Street, Suite 203, Carpinteria South Palisade, Santa Maria, Suite 104 5,674 7, Alcohol, Drug & Mental Health 2034 De La Vina Street, Santa Barabara 4,225 12, North H Street, Lompoc CA ,784 5, Social Services 1410 & 1444 So. Broadway, Santa Maria 43,068 70, E. Ortega Street, Santa Barbara (EDD) 3,012 1, Broadway, Santa Maria Ca ,000 45, Cebrian Ave, New Cuyama, CA , Planning & Development 624 A West Foster Road, Santa Maria 1,631 2, General Services Adjacent to Rocky Nook Park First 5 Commission 218 West Carmen Lane Suite 111, Santa Maria 1,500 1, Santa Barbara Street, Santa Barbara 3,085 5,

248 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Multi Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code A01001 A01001-CARPINTERIA VETERANS MEMORIAL BLDG C 1/19/ ,939 12/5/ ,157 6/30/ ,656 BUILDING TOTALS 312, ,813 1,067, , ,096 Structure Code F01001 F01001-Schwartz Building C 6/30/2005 1,697,946 BUILDING TOTALS 1,697, ,697, ,697,946 Structure Code F01002 F01002-McDONALD BUILDING P 7/28/ ,000 6/14/ ,981 4/30/ ,535 BUILDING TOTALS 405, , , ,516 Structure Code F01004 F01004-ENGINEERING BUILDING C 1/19/ ,561 1/19/ ,362 1/19/ ,617 8/3/ ,592 BUILDING TOTALS 161,561 1,126,571 1,288, ,362 1,179,770 Structure Code F01005 F01005-ADMINISTRATION BUILDING C 1/19/1966 2,356,118 2/14/ ,395 6/15/ ,694 7/1/ ,449 7/1/ ,970 12/30/ ,728 6/30/ ,674 3/31/ ,406 6/30/ ,530 6/30/ ,455 6/30/2009 2,373,887 BUILDING TOTALS 2,356,118 6,661,188 9,017,306 23,358 8,993,

249 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Multi Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code F02002 F02002-County Courthouse Annex C 1/19/ ,479 6/1/ ,937 6/15/ ,843 3/19/ ,736 6/30/ ,484 6/30/ ,761 BUILDING TOTALS 146, , , ,240 Structure Code F02003 F02003-Santa Barbara Courthouse C 1/19/1929 1,145,153 6/1/ ,024 6/15/ ,769 7/1/ ,214 7/1/ ,303 3/19/1991 1,764,771 10/31/ ,696 6/30/ ,000 6/30/ ,444 6/30/ ,655 BUILDING TOTALS 1,145,153 3,801,876 4,947, ,947,029 Structure Code F02004 F02004-SBCH East Wing & Jail C 1/19/ ,199 6/1/ ,102 6/15/ ,260 3/19/ ,596 BUILDING TOTALS 287, , , ,157 Structure Code J02002 J02002-CASA NUEVA OFFICE BUILDING C 6/30/2004 5,739,618 C 6/30/ ,617 6/30/ ,364 6/30/ ,148 6/30/ ,074 BUILDING TOTALS 5,866, ,585 6,267, ,129 5,839,

250 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Multi Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J02003 J02003-PHD SAN ANTONIO BLDG. 1 P 1/19/ ,671 1/19/ ,712 9/11/ ,808 10/28/ ,995 1/10/ ,534 5/8/ ,547 5/31/ ,728 BUILDING TOTALS 81, , , ,995 Structure Code J02007 J02007-ADMHS Childrens Services C 1/19/ ,287 10/28/ ,391 5/31/ ,090 6/30/2006 5,188,802 6/30/ ,578 6/30/ ,015 BUILDING TOTALS 129,287 6,219,876 6,349,163 5,310,381 1,038,783 Structure Code J02013 J02013-County Archives Building (10) P 1/19/ ,671 1/19/ ,712 9/11/ ,808 10/28/ ,995 1/10/ ,534 5/8/ ,547 5/31/ ,773 BUILDING TOTALS 81, , , ,040 Structure Code J02014 J02014-PHD HEALTH CLINIC BLDG 4 C 1/19/ ,000 1/19/ ,482 10/28/ ,716 10/28/1983 1,040,309 7/1/ ,660 5/31/ ,272 6/30/ ,940 6/30/ ,959 BUILDING TOTALS 825,000 3,260,338 4,085, ,940 3,771,

251 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Multi Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 C 1/19/1961 1,440,362 9/11/1981 1,090,496 9/11/ ,460 7/1/ ,070 7/1/ ,090 5/31/ ,597 6/30/ ,357 6/30/ ,874 6/30/ ,882 BUILDING TOTALS 1,440,362 3,374,827 4,815, ,113 4,196,075 Structure Code J02017 J SB Coop Extension P 1/19/ ,311 6/30/ ,696 BUILDING TOTALS 135, , , ,007 Structure Code J02029 J02029-MENTAL HEALTH BLDG C 1/19/ ,269 1/19/ ,883 5/31/ ,004 5/31/ ,000 3/31/ ,528 BUILDING TOTALS 222, , , , ,801 Structure Code J02030 J V A CLINIC C 1/19/ ,401 7/1/ ,600 BUILDING TOTALS 891, ,600 1,118, ,118,

252 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Multi Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J03010 J03010-SBC MAIN JAIL L 6/6/1972 1,237,598 3/24/ ,439 4/30/ ,350 6/30/ ,496 6/30/ ,794 6/30/ ,538 6/30/2000 1,626,565 6/30/ ,397 6/30/ ,100 6/30/ ,628 BUILDING TOTALS 1,237,598 4,078,307 5,315,905 2,717,393 2,598,512 Structure Code J04010 J04010-CORP YARD COMM/FLOOD BLDG C 1/22/ ,904 BUILDING TOTALS 127, , ,904 0 Structure Code N02001 N02001-SYV OFFICE BUILDING C 1/19/ ,458 6/6/ ,394 12/8/ ,233 BUILDING TOTALS 97, , , ,085 Structure Code P03001 P03001-Lompoc Court Complex C 4/1/ ,031 7/1/ ,791 6/30/2002 2,130,838 6/30/ ,837 BUILDING TOTALS 224,031 2,941,466 3,165, ,165,497 Structure Code P03003 P03003-LOMPOC ADMIN. BLDG. C 6/6/ ,796 6/30/ ,707 6/30/ ,145 BUILDING TOTALS 454, , , , ,941 Structure Code P03004 P03004-Lompoc Mental Health MISC Office L 12/20/ ,250 BUILDING TOTALS 432, , ,

253 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Multi Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code P05001 P05001-LOMPOC VMB C 1/19/ ,583 BUILDING TOTALS 185, , ,583 Structure Code P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR C 1/19/ ,889 BUILDING TOTALS 35, ,889 35,889 0 Structure Code T02002 T02002-BETTERAVIA CENTER BLDG D. ADMIN. L 5/23/1991 1,824,708 6/30/ ,637 6/30/ ,229 BUILDING TOTALS 1,824, ,866 2,025, ,025,574 Structure Code T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICES L 7/23/1991 9,711,903 3/16/ ,338 6/30/ ,074 BUILDING TOTALS 9,711, ,412 10,397, ,706 9,738,609 Structure Code T03006 T03006-NORTH COUNTY TECHNICAL SERVICE BLDG C 7/1/ ,702 BUILDING TOTALS 361, , ,702 Structure Code T03010 T03010-Public Works Building (SM Service Center) C 6/30/2006 2,959,730 BUILDING TOTALS 2,959, ,959, ,959,730 Structure Code T03101 T03101-SM MENTAL HEALTH CENTER C 3/15/ ,339 6/30/ ,466 6/30/ ,941 4/1/ ,432 BUILDING TOTALS 562, ,839 1,104, , ,

254 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Multi Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code T03301 T03301-SM JUVENILE HALL C 1/1/1975 1,086,479 12/30/1999 1,000,000 12/30/ ,899 6/30/2005 5,532,211 6/30/2005 8,040,000 6/30/ ,328 BUILDING TOTALS 1,086,479 15,667,438 16,753,917 9,040,000 7,713,917 Structure Code T03302 T03302-SM Juvenile Court Building C 6/30/2005 3,177,252 6/30/ ,401 BUILDING TOTALS 3,177, ,401 3,283, ,283,653 Structure Code T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG C 7/1/ ,455 7/1/ ,383 BUILDING TOTALS 258, , , , ,383 Structure Code T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS C 7/1/ ,101 7/1/ ,859 BUILDING TOTALS 148,101 75, , ,101 75,859 Structure Code T04004 T04004-SM COURT COMPLEX BLDG C - D C 7/1/ ,333 6/30/ ,272 6/30/2008 1,040,433 BUILDING TOTALS 33,333 1,186,704 1,220, ,220,038 Structure Code T04008 T04008-SM COURT COMPLEX COURT BLDG G C 7/1/1991 8,478,751 BUILDING TOTALS 8,478, ,478, ,478,751 Structure Code T05003 T Santa Maria CARES Building P 3/31/2007 1,485,240 6/30/2008 1,916,667 BUILDING TOTALS 1,485,240 1,916,667 3,401,907 3,401,

255 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR Multi Use Structures ACQUISTION IMPROVEMENTS MEANS DATE COST DATE COST TOTAL COSTS AMOUNT EXCLUDED AMOUNT ALLOCATED Total Multi Use Structures 49,069,106 58,973, ,042,640 24,898,566 83,144,

256 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code A02001 A02001-MONTECITO HALL & LIBRARY C 11/16/ ,549 BUILDING TOTALS 700, , ,549 Structure Code C11001 C11001-FIRE STATION 11 C 1/1/ ,050 6/30/ ,454 BUILDING TOTALS 191, , , ,504 Structure Code C12001 C12001-FIRE STATION #12 C 7/1/1997 1,075,484 6/30/ ,032 BUILDING TOTALS 1,075, ,032 1,195,516 1,195,516 0 Structure Code C13001 C13001-FIRE STATION 13 ENGINE HOUSE C 1/19/ ,745 BUILDING TOTALS 93, , ,745 Structure Code C15001 C15001-FIRE STATION #15 C 6/30/ ,018 BUILDING TOTALS 126, , ,018 Structure Code C18001 C18001-FIRE STATION #18 D 7/15/1989 1,125,153 BUILDING TOTALS 1,125, ,125,153 1,125,153 0 Structure Code C18003 C18003-FIRE STATION #18 GEN/STORAGE BLDG D 7/15/ ,186 BUILDING TOTALS 115, , ,186 0 Structure Code C21001 C21001-FIRE STATION 21 D 7/1/ ,000 BUILDING TOTALS 600, , ,

257 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code C22001 C22001-FIRE STATION #22 L 7/31/ ,331 BUILDING TOTALS 263, , ,331 Structure Code C23001 C23001-FIRE STATION 23 VEHICLE GARAGE C 3/19/ ,682 BUILDING TOTALS 288, , ,682 Structure Code C23002 C23002-FIRE STATION 23 STATION HOUSE C 3/19/ ,821 BUILDING TOTALS 249, , ,821 Structure Code C31001 C31001-FIRE STATION #31 C 1/19/ ,249 BUILDING TOTALS 86, , ,249 Structure Code C31004 C31004-FIRE DEPT. OPERATIONS OFFICE C 1/19/ ,049 BUILDING TOTALS 37, , ,049 Structure Code C32001 C32001-FIRE STATION #32 L 2/11/1991 2,310,890 BUILDING TOTALS 2,310, ,310,890 2,310,890 0 Structure Code C41001 C41001-NEW CUYAMA FIRE STATION #41 C 6/30/ ,658 BUILDING TOTALS 118, , ,658 0 Structure Code D00001 D00001-LAKE CACHUMA GATE HOUSE C 4/18/ ,736 BUILDING TOTALS 146, , ,736 Structure Code D00076 D00076-LAKE CACHUMA SEWAGE TREATMENT PLANT C 6/30/ ,778 6/30/ ,425 BUILDING TOTALS 853, ,425 1,055, ,055,

258 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code D24015 D24015-JALAMA BEACH PARK OFFICE BUILDING G 1/4/ ,818 BUILDING TOTALS 193, , ,818 0 Structure Code D40002 D40002-ARROYO BURRO BCH PRK - RESTAURANT G 11/10/ ,399 BUILDING TOTALS 290, , ,399 0 Structure Code D42006 D42006-GOLETA BEACH OFFICE/CARPORT G 11/16/ ,478 7/1/ ,599 BUILDING TOTALS 127, , , ,077 0 Structure Code D46003 D46003-TUCKERS GROVE PARK OFFICE & GARAGE 10/13/ ,274 1/16/ ,813 BUILDING TOTALS 0 183, , ,087 0 Structure Code D62006 D62006-WALLER PARK OFFICE G 7/1/ ,194 7/1/ ,587 BUILDING TOTALS 488, , , , ,587 Structure Code F01006 F01006-District Attorney Office Building P 6/30/2005 6,419,136 6/30/ ,005 BUILDING TOTALS 6,419, ,005 6,542, ,542,141 Structure Code F01009 F01009-Court Services Bldg (CASA) C 7/1/ ,600 C 7/1/ ,991 BUILDING TOTALS 269, , ,591 Structure Code F01011 F01011-PROBATION BUILDING G 1/19/ ,758 3/1/1991 1,382,289 BUILDING TOTALS 437,758 1,382,289 1,820, ,758 1,382,

259 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code F02001 F02001-HALL of RECORDS C 1/19/ ,168 6/1/ ,360 6/15/1987 8,969 3/19/ ,730 6/30/2006 3,281,502 BUILDING TOTALS 121,168 3,556,561 3,677, ,677,729 Structure Code F04001 F04001-SB VETERANS MEMORIAL BLDG. P 1/19/ ,360 BUILDING TOTALS 380, , ,360 Structure Code F05003 F Isla Vista Foot Patrol Substation P 6/30/2009 4,629,426 BUILDING TOTALS 4,629, ,629,426 4,629,426 0 Structure Code F80100 F80100-SUMMERLAND HOUSE C 7/1/ ,109 BUILDING TOTALS 297, , ,109 Structure Code FL3007 FL3007-HEALTH CLINIC/MH OFFICE (FRANKLIN CNTR) P 6/30/2009 1,486,452 BUILDING TOTALS 1,486, ,486,452 1,486,452 0 Structure Code H01001 H01001-SB AHR SHELTER MAIN OFFICE C 7/1/ ,827 6/30/ ,340 BUILDING TOTALS 345, , , , ,827 Structure Code J01001 J01001-DSS Community Center C 1/19/ ,528 6/15/ ,346 6/30/ ,990 BUILDING TOTALS 116, , , , ,

260 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J01003 J01003-Coroner Offices C 1/19/ ,109 6/15/ ,437 6/30/ ,000 BUILDING TOTALS 15, , , ,000 29,546 Structure Code J01009 J01009-Fire Battalion Chief Offices C 1/19/ ,824 BUILDING TOTALS 36, , ,824 Structure Code J01010 J01010-SOD OFFICE 2 C 1/19/ ,824 BUILDING TOTALS 36, , ,824 Structure Code J01011 J01011-Sheriff Special Ops Intel Off. C 1/19/1958 8,093 BUILDING TOTALS 8, , ,093 Structure Code J01015 J01015-SB JUVENILE SERVICES/PROBATION C 1/19/ ,211 BUILDING TOTALS 512, , ,211 Structure Code J01018 J01018-SB JUVENILE HALL C 1/19/ ,807 1/19/ ,861 1/25/ ,699 6/1/ ,007 6/30/ ,915 5/31/ ,731 6/30/ ,672 BUILDING TOTALS 194,807 1,100,885 1,295, ,295,

261 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J02004 J02004-PHD ADMINISTRATION BLDG 8 P 1/19/ ,671 1/19/ ,712 9/11/ ,808 10/28/ ,995 1/10/ ,534 5/8/ ,547 5/31/1997 6,388 BUILDING TOTALS 81, , , ,654 Structure Code J02006-Annex J02006 P 1/19/ ,671 1/19/ ,712 9/11/ ,808 10/28/ ,995 1/10/ ,534 5/8/ ,547 5/31/1997 8,987 BUILDING TOTALS 81, , , ,253 Structure Code J02020 J02020-AG. COMM./WEIGHTS & MEASURES C 1/19/ ,332 5/31/ ,636 BUILDING TOTALS 113,332 10, , ,968 Structure Code J02022 J02022-EMPLOYEE UNIVERSITY P 5/31/ ,217 BUILDING TOTALS 323, , ,217 Structure Code J02028 J02028-SOCIAL SERVICE MAIN OFFICE C 1/30/1991 8,269,063 3/15/ ,568 6/30/ ,766 6/30/ ,074 BUILDING TOTALS 8,269,063 1,208,408 9,477, ,766 9,119,705 Structure Code J03006 J03006-SBC MAIN JAIL DRY Storage bldg. L 6/6/1972 1,237,598 BUILDING TOTALS 1,237, ,237, ,237,

262 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J03011 J03011-SBC MAIN JAIL PRINT SHOP L 6/6/1972 1,237,598 BUILDING TOTALS 1,237, ,237, ,237,598 Structure Code J03015 J03015-SBC MAIN JAIL NW Facility C 7/20/1987 3,667,097 7/20/1987 1,000,000 7/1/ ,167 7/1/ ,568 6/30/ ,663 BUILDING TOTALS 3,667,097 1,529,398 5,196,495 1,000,000 4,196,495 Structure Code J03017 J Medium Security Facility (MSF) C 1/19/ ,531 6/15/ ,316 7/1/ ,361 8/31/ ,052 BUILDING TOTALS 115, ,729 1,072, ,072,260 Structure Code J03021 J Jail Laundry C 9/9/ ,492 BUILDING TOTALS 509, , ,492 Structure Code J03028 J INMATE RECEPTION CENTER (IRC) L 4/1/1990 9,472,060 BUILDING TOTALS 9,472, ,472, ,472,060 Structure Code J03034 J EMERGENCY DISPATCH CNTR C 7/1/1997 1,982,729 BUILDING TOTALS 1,982, ,982, ,982,729 Structure Code J03035 J03035-SHERIFF ADMINISTRATION BUILDING L 9/11/ ,359 3/17/ ,524 6/15/ ,215 BUILDING TOTALS 490, ,739 1,433, ,433,

263 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J04001 J04001-SHERIFFS SHOOTING RANGE C 6/30/2004 2,420,387 BUILDING TOTALS 2,420, ,420, ,420,387 Structure Code J04002 J04002-SHERIFFS TRAINING FACILITY BUILDING G 6/30/ ,622 BUILDING TOTALS 285, , ,622 0 Structure Code J04014 J04014-CORP YARD VEHICLE OPS OFFICE/GARAGE C 1/22/ ,484 BUILDING TOTALS 14, , ,484 Structure Code J04019 J04019-CORP YARD VEHICLE OPS SHOP C 1/22/ ,079 BUILDING TOTALS 138, , ,079 Structure Code J04034 J04034-PARKS ROAD YARD OFFICE/SHOP/PRKNG C 2/4/ ,943 BUILDING TOTALS 962, , ,943 Structure Code J05001 J05001-FIRE DEPARTMENT ADMIN. BLDG C 1/19/ ,683 6/5/1991 1,684,691 BUILDING TOTALS 147,683 1,684,691 1,832,373 1,684, ,683 Structure Code J05002 J05002-FIRE DEPARTMENT ADMIN. WAREHOUSE C 1/19/ ,012 6/5/ ,179 BUILDING TOTALS 32, , , ,179 32,012 Structure Code J05005 J05005-SBCOFD Warehouse/Office C 1/19/ ,040 6/5/ ,682 BUILDING TOTALS 57, , , ,682 57,

264 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J05011 J05011-SBEO ADMINISTRATION BLDG. C 1/19/ ,559 BUILDING TOTALS 531, , ,559 Structure Code J05016 J05016-SBEO AUDITORIUM C 1/19/ ,259 BUILDING TOTALS 154, , ,259 Structure Code L02001 L02001-LPBC DINING HALL & KITCHEN C 7/4/1994 1,281,916 6/30/ ,663 BUILDING TOTALS 1,281, ,663 1,424, ,424,579 Structure Code L02005 L02005-LPBC TRI-CTY BOOT CAMP VOCATIONAL BLD G 6/5/ ,153 BUILDING TOTALS 369, , ,153 0 Structure Code L02013 L02013-LPBC TRI-COUNTY BOOT CAMP DORM G 6/5/ ,558 BUILDING TOTALS 606, , ,558 0 Structure Code L02021 L02021-LPBC Los Robles High School C 1/19/ ,739 BUILDING TOTALS 142, , ,739 Structure Code L02024 L02024-LPBC ADMINISTRATION BUILDING C 7/7/ ,971 BUILDING TOTALS 568, , ,971 Structure Code L03004 L03004-SY AIRPORT HANGER A1-10 C 6/30/ ,920 BUILDING TOTALS 52, , ,920 Structure Code L03010 L03010-SY AIRPORT HANGER B1-10 C 6/30/ ,004 BUILDING TOTALS 70, , ,

265 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR ACQUISTION IMPROVEMENTS TOTAL AMOUNT AMOUNT Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code L03012 L03012-SY AIRPORT HANGER C1-14 C 6/30/ ,810 BUILDING TOTALS 73, , ,810 Structure Code L03041 L03041-SY Airport USFS Building C 6/30/ ,868 BUILDING TOTALS 693, , ,868 0 Structure Code N01002 N01002-BUELLTON SENIOR CNTR BLDG A & B C 1/19/ ,524 BUILDING TOTALS 18, ,524 18,524 0 Structure Code N02002 N02002-SOLVANG SENIOR CENTER C 1/19/ ,670 6/6/ ,109 BUILDING TOTALS 27,670 23,109 50, ,778 Structure Code N02006 N02006-SYV AG COMMISSIONERS OFFICE C 1/19/1964 2,152 6/6/1974 1,797 BUILDING TOTALS 2,152 1,797 3, ,949 Structure Code P02001 P02001-VANDENBERG VILLAGE LIBRARY C 6/30/ ,677 6/30/ ,000 6/30/ ,000 BUILDING TOTALS 57, , , ,000 57,677 Structure Code P06004 P06004-LOMPOC ROAD YARD MODULAR OFFICE C 1/19/ ,406 BUILDING TOTALS 14, ,406 14,406 0 Structure Code P06005 P06005-LOMPOC ROAD YARD GARAGE C 1/19/ ,393 BUILDING TOTALS 44, ,393 44,

266 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR Single Use Structures ACQUISTION IMPROVEMENTS MEANS DATE COST DATE COST TOTAL COSTS AMOUNT EXCLUDED AMOUNT ALLOCATED Structure Code P06007 P06007-LOMPOC ROAD YARD SHOP & STOR. C 1/19/ ,889 BUILDING TOTALS 35, ,889 35,889 0 Structure Code P07001 P07001-LOMPOC COMMUNITY HEALTH SERVICES C 1/18/1996 2,913,775 4/30/ ,302 6/30/2004 1,789,138 BUILDING TOTALS 2,913,775 1,945,440 4,859,215 1,789,138 3,070,077 Structure Code P07003 P07003-LOMPOC DEPT OF SOCIAL SERVICES BLDG C 12/8/1995 1,991,786 4/30/ ,000 6/30/ ,074 BUILDING TOTALS 1,991, ,074 2,247, ,247,860 Structure Code P07004 P07004-Lompoc Wellness Center C 6/30/ ,590 BUILDING TOTALS 162, , ,590 0 Structure Code P10001 P10001-SURF STATION Shelter 1 G 1/11/2001 1,108,640 BUILDING TOTALS 1,108, ,108,640 1,108,640 0 Structure Code T02001 T02001-BETTERAVIA BLDG B, SM PHD HEALTH CLINIC L 5/23/1991 4,157,031 6/30/ ,730 6/30/ ,520 BUILDING TOTALS 4,157, ,250 4,651, ,250 4,157,031 Structure Code T02006 T02006-BETTERAVIA BLDG A PROBATION L 5/23/1991 3,947,888 6/30/ ,739 BUILDING TOTALS 3,947, ,739 4,121, ,121,627 Structure Code T03001 T03001-SM AG COMMISSIONERS PESTICIDE BLDG C 6/30/ ,405 BUILDING TOTALS 259, , ,

267 EXHIBIT 8 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR Single Use Structures ACQUISTION IMPROVEMENTS MEANS DATE COST DATE COST TOTAL COSTS AMOUNT EXCLUDED AMOUNT ALLOCATED Structure Code T03011 T03011-SM Animal Services Shelter C 6/30/ ,000 C 6/30/2005 2,610,057 6/30/ ,000 6/30/ ,379 BUILDING TOTALS 3,526,057 1,094,379 4,620,435 3,554,057 1,066,379 Structure Code T03201 T03201-SM SHERIFFS SUB-STATION C 5/10/ ,259 6/15/ ,604 BUILDING TOTALS 268, , , ,863 Structure Code T03402 T03402-SM CORP YARD VEHICLE OPS BLDG C 7/1/ ,569 7/1/ ,659 BUILDING TOTALS 153,569 78, , ,569 78,659 Structure Code T03419 T SM Flood Control Garage P 6/30/ ,776 BUILDING TOTALS 151, , ,776 0 Structure Code T04001 T04001-SM COURT COMPLEX COURT CLERKS BLDG E C 1/19/ ,156 1/19/ ,768 10/28/ ,333 7/1/ ,333 BUILDING TOTALS 284, , , ,590 Structure Code T04003 T04003-SM COURT COMPLEX JURY ASSY BLDG F C 6/30/ ,824 BUILDING TOTALS 401, , ,824 Structure Code T04006 T04006-SM COURT COMPLEX Bldg A-B C 7/1/ ,590 7/1/ ,333 6/30/ ,715 6/30/ ,147 BUILDING TOTALS 147, , , ,

268 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT DETAILS OF COUNTY-OWNED STRUCTURES (GOVERNMENTAL FUNDS ONLY) FISCAL YEAR EXHIBIT 8 Single Use Structures ACQUISTION IMPROVEMENTS MEANS DATE COST DATE COST TOTAL COSTS AMOUNT EXCLUDED AMOUNT ALLOCATED Structure Code T04009 T04009-SM Courts Modular Bldg. H C 6/30/ ,882 BUILDING TOTALS 441, , ,882 Structure Code X01001 X01001-NEW CUYAMA MODULAR LIBRARY C 1/19/ ,815 BUILDING TOTALS 129, , ,815 Structure Code X01010 X New Cuyama Aquatics Complex C 6/30/2010 2,396,097 BUILDING TOTALS 2,396, ,396, ,396,097 Total Single Use Structures 83,617,764 23,509, ,127,173 28,251,694 78,875,479 Total Single & Multi use 132,686,871 82,482, ,169,813 53,150, ,019,554 ACQUISTION MEANS CODES: C CONSTRUCTED D DONATED P PURCHASED L-P LEASE-PURCHASE 259

269 Santa Barbara County County-wide Cost Plan Supplemental Information PENSION TRUST FUND & RISK MANAGEMENT 260

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271 05-Jan-ll of Santa Barbara OMB Circular A-87 Cost AUocation Plan For Use in Fiscal Year 21n 1-12 Cost Plan Supplement Exhibit 9 Certification of Actuarial Assumptions on Excess Reserves of the Pension Trust Fund I hereby certify, as the responsible official of Santa Barbara County, that: (l) Reserves for deficiencies, undistjibuted earnings, self-insurance and supplemental benefits are included in the pension trust fund actuarial assets used to calculate pension cost claimed under federal programs. (2) An accounting of any changes in the amount of the reserve balances be reported in the annual audit report. (3) That current actuarial or other studies be available for inspection or review to suppoli the reserves established for specific benefits, including (a) reserves for self-insurance and (b) reserves for supplemental benefits. Robert W. Geis, CPA Auditor-Controller County of Santa Barbara " I Date 262

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273 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Cost Plan Supplement Exhibit 10 Schedule of Actuary Reports Self-Insurance Fund Report Date Self-Funded Dental Plan September 15, 2010 Self-Insured Unemployment Insurance Fund November 22, 2010 Self-Insured Workers Compensation Fund November 23, 2010 Self-Insured Liability Fund November 23, 2010 Self-Insured Medical Malpractice Fund November 23,

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275 BENEFITS WEST DIVISION September 15, 2010 County of Santa Barbara Andreas Pyper 1226 Anacapa Street Suite 1 Santa Barbara, CA Dear Andreas, Alliant has reviewed the County of Santa Barbara s self-funded dental plan for the 2011 plan year. The below items summarize the dental renewal underwriting, reserve position and income/expenses. Renewal Underwriting: Paid claims reflect the most recent 12 month experience period from: July 1, 2009 through June 30, The data was obtained from Golden West and assumes accurate information. The beginning and ending incurred but not reported (IBNR) reserve was calculated based on assumptions that the reserve is equal to one month of claims over the experience period. The annual trend factor used is: 6.6%. Claims were trended over 18 months, to obtain the projected paid claims for the next renewal period. Based on dental renewal underwriting, the required increase to current premium is: 17.93% The projected required increase to total annual premium is approximately: $444,349 (given the current enrollment mix). The County of Santa Barbara has been advised to hold three months of claims + IBNR in a contingency reserve. The current balance of this contingency reserve is approximately: $2 million. The required level of reserve, based on this recommendation would be approximately: $904,560. If the County of Santa Barbara decides to use their excess reserve to offset any portion of the renewal increase, there are adequate funds available to do so. Our recommendation would be that the County of Santa Barbara apply an increase of 7.8% to their renewal premium. By applying an increase this year, the impact of any required increase in the next renewal will be reduced. Alliant Insurance Services, Inc Dove St Suite 200 Newport Beach, CA PHONE (949) License No. 0C36861

276 BENEFITS WEST DIVISION Reserve Position: Table 1: shows the estimated reserve position of the County of Santa Barbara's selffunded dental plan as of: June 30, The contingency reserve balance for Actives as of June 30, 2010 is: $1,029,156. The contingency reserve balance for Retirees as of June 30, 2010 is: $435,912. Income and Expenses: Table 2: shows the income and expenses classified by Actives (including COBRA and Superior Court employees) and Retirees. For the period: July 1, 2009 through June 30, 2010 the Active group had an operating addition of: ($224,903), and the Retiree group had an operating addition in the amount of: ($45,560). Sincerely, Darren Wong Program Underwriter Alliant Insurance Services, Inc. Alliant Insurance Services, Inc Dove St Suite 200 Newport Beach, CA PHONE (949) License No. 0C36861

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288 November 23, 2010 Mr. Ray Aromatorio General Services Risk Manager County of Santa Barbara 1 East Anapamu Street Santa Barbara, CA Re: Actuarial Review of the Self-Insured Workers' Compensation Program Dear Mr. Aromatorio: As you requested, we have completed our review of Santa Barbara County's selfinsured workers compensation program. Assuming an SIR of $500,000 per occurrence, we estimate the ultimate cost of claims and expenses for claims incurred during the and program years to be $8,486,000 and $9,093,000, respectively, although we are aware that the County joined CSAC-EIA s PWC program effective July 1, These amounts include allocated loss adjustment expenses (ALAE), unallocated loss adjustment expenses (ULAE), and a discount for anticipated investment income. ALAE is the direct cost associated with the defense of individual claims (e.g. legal fees, investigation fees, court charges). ULAE is the cost to administer all claims to final settlement, which may be years into the future (e.g. claims adjusters salaries, taxes). The discount for investment income is calculated based on the likely payout pattern of the County s claims, assuming a 3% return on investments per year. For budgeting purposes, the expected costs of and claims translate to rates of $2.79 and $2.99 per $100 payroll, respectively. In addition, we estimate the program s liability for outstanding claims to be $32,597,000 and $25,928,000 as of June 30, 2010 and June 30, 2011, respectively, again including ALAE and ULAE, and discounted for anticipated investment income. Given estimated program assets of $34,190,000 as of June 30, 2010, the program was funded just above the expected confidence level (see Graph 1a on Page 9.) The $32,597,000 estimate is the minimum liability to be booked by the County at June 30, 2010 for its workers compensation program, in accordance with Governmental Accounting Standards Board (GASB) Statement #10. GASB #10 requires the County to accrue a liability on its financial statements for the ultimate cost of claims and expenses associated with all reported and unreported claims, including ALAE and ULAE. GASB #10 does not prohibit the discounting of losses to recognize investment income. 279

289 Our conclusions regarding the County s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2010 are summarized in the table below. Loss and ALAE $35,066,000 ULAE 2,143,000 Investment Income Offset (4,612,000) Santa Barbara County Self-Insured Workers Compensation Program Estimated Liability for Unpaid Loss and LAE at June 30, 2010 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL Discounted Loss and LAE $32,597,000 $35,237,000 $36,248,000 $37,454,000 $38,921,000 $40,844,000 Available Funding 34,190,000 Surplus or (Deficit) $1,593,000 ($1,047,000) ($2,058,000) ($3,264,000) ($4,731,000) ($6,654,000) Our conclusions regarding the County s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2011 are summarized in the table below. Loss and ALAE $27,935,000 ULAE 1,639,000 Investment Income Offset (3,646,000) Santa Barbara County Self-Insured Workers Compensation Program Estimated Liability for Unpaid Loss and LAE at June 30, 2011 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL Discounted Loss and LAE $25,928,000 $28,028,000 $28,832,000 $29,791,000 $30,958,000 $32,488,000 Available Funding 26,154,000 Surplus or (Deficit) $226,000 ($1,874,000) ($2,678,000) ($3,637,000) ($4,804,000) ($6,334,000) GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County s financial statements. Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level for primary programs. We consider funding 2 280

290 to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative. Furthermore, the CSAC Excess Insurance Authority standard states that based upon the actuarial recommendations, the member should maintain reserves and make funding contributions equal to or exceeding the present value of expected losses and a reasonable margin for contingencies. The table below shows our funding recommendations for Santa Barbara County for the fiscal year, assuming a self-insured retention of $500,000. Loss and ALAE $8,868,000 ULAE 887,000 Investment Income Offset (1,269,000) Santa Barbara County Self-Insured Workers Compensation Program Loss and LAE Funding Guidelines for Self-Insured Retention (SIR) of $500,000 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL Discounted Loss and LAE $8,486,000 $9,343,000 $9,683,000 $10,073,000 $10,557,000 $11,193,000 Rate per $100 of Payroll $2.79 $3.07 $3.19 $3.31 $3.47 $3.68 The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30,

291 The table below shows our funding recommendations for Santa Barbara County for the fiscal year, assuming a self-insured retention of $500,000. Loss and ALAE $9,503,000 ULAE 950,000 Investment Income Offset (1,360,000) Santa Barbara County Self-Insured Workers Compensation Program Loss and LAE Funding Guidelines for Self-Insured Retention (SIR) of $500,000 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL Discounted Loss and LAE $9,093,000 $10,011,000 $10,375,000 $10,793,000 $11,312,000 $11,994,000 Rate per $100 of Payroll $2.99 $3.29 $3.41 $3.55 $3.72 $3.95 The loss projections in this report reflect the estimated impact of benefit legislation contained in AB749, AB227, SB228, SB899, and recent WCAB court decisions based upon information provided by the WCIRB. The ultimate impact on loss costs of legislated benefit adjustments are generally difficult to forecast in advance because the changes typically take place over a period of several years following enactment. Furthermore, actuarially derived benefit level evaluations often underestimate actual future cost levels. The shortfalls result from a variety of circumstances, including: increases in utilization levels, unanticipated changes in administrative procedures, and cost shifting among benefit categories. Thus, actual cost increases could differ, perhaps substantially, from the WCIRB s estimates. The report that follows outlines the scope of our study, its background, and our conclusions, recommendations, and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation

292 We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to Derek Burkhalter at (916) or John Alltop at (916) with any questions you may have concerning this report. Sincerely, Bickmore Risk Services Derek Burkhalter, ACAS, MAAA Manager, Property and Casualty Actuarial Services, BRS Associate, Casualty Actuarial Society Member, American Academy of Actuaries John Alltop, FCAS, MAAA Managing Director, Actuarial and Risk Financing, BRS Fellow, Casualty Actuarial Society Member, American Academy of Actuaries 5 283