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

4 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...19 C...Detail of Costs...23 D...Summary of Costs...29 E...Summary of Basis...33 F...Cost Adjustments Breakout for Roll-Forward...35 Equipment Use Detail Narrative Costs to be Functional Costs x...Detail Summary...43 Structure Use Detail Narrative Costs to be Functional Costs x...Detail Summary...54 County Executive Detail Narrative Costs to be Functional Costs x...Detail Summary...65 County Counsel Detail Narrative Costs to be Functional Costs x...Detail Summary...75 Landscape Maintenance Detail Narrative Costs to be Functional Costs x...Detail Summary...86 i

5 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 ii

6 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 iii

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8 Santa Barbara County County-wide Cost Plan SUMMARY INFORMATION

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

12 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

13 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. Fixed Costs and Adjustments: There is one bottom-line adjustment included in this Plan. Adjustment 1 reduces the use-year allocation for Mail Courier services to the Trial Court Funds. The Trial Court Funds ceased to use this central support service at the end of the fiscal year ; this adjustment reduces the use-year allocation to zero. 5

14 JOHN CHIANG Olalifornta ~ta± Olontrolhr LLEH NEGOTIATION AGREEMENT COUNTYWIDE COST ALLOCATION PLAN County of Santa Barbara Santa Barbara, California Date: Filing Ref: April 19, 2010 SBAII Pursuant to federal Office of Management and Budget (OMB) Circular A-87, the State Controller's Office formally approves the COlU1tywide 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 agellcy for that department. Further, data processing systems may be subject to grantor agency approval prior to the reimbursement of celiain costs allocated, billed, or cost applied from the Data Processing Depmiment. SECTION I: COSTS DISTRIBUTED THROUGH COUNTy\VIDE COST ALLOCATIONS The indirect overhead and suppoli 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 county departments indicated effective July 1, 2010, for fmiher allocation to federal grants and contracts performed by the respective county depmiments. 6

15 County of Santa ~'Jl..h n <> April SECTION COSTS DISTRIBUTED THROUGH BILLING OR COST TRANSFER MECHANISMS 1. Employee Fringe Benefits 2. County Executive 3. County Counsel 4. Auditor-Controller 5. GS Facilities Management 6. Human Resources 7. Information Technology (ISF) 8. Vehicle Operations and Maintenance (ISF) 9. Conmmnication Services (ISF) 10. Utilities (ISF) 11. Self-Insurance Programs (ISF) In addition to Section I, which provides for services furnished but not billed, the services listed above are furnished and billed to state/local 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 COlU1tywide Cost Plan and may be included as Palt ofthe costs ofthe county departments indicated in Section 1. SECTION HI: CONDITIONS A. LIMITATIONS: Use of the amounts contained in this Negotiation Agreement are subject to any statutory or administrative limitations and, \r.,then ultimately allocated to individual grants or contracts through the indirect cost proposals of each county depmtment, are applicable only to the extent that funds are available. Acceptance of the amounts agreed to herein is predicated on the conditions: (l) 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 ofthe 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 ofthe mllounts agreed to herein is not subsequently found to be materially incomplete or inaccurate. B. CHANGES: Fixed amounts contained in this Negotiation Agreement are based on the organizational structure and the accounting system in effect at the time the proposal was submitted. Significant Challges in the orgmlizational structure or changes in the method of accounting for costs that materially affect the amount ofreimbursement resulting from use of the amounts in this Negotiation Agreement will require prior approval of the authorized representative ofthe 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 alld the actual costs will be considered in a subsequent agreement. 7

16 County Santa H",..I1I',..", Apdl 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, incuned 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 ofnotifying them ofthis approva1. F. SPECIAL REMARKS: The adjustment listed on Schedule A must not be included when calculating cany-forward in the Estimated Cost Plan. SECTION IV: ACCEPTANCE COUNTY OF SANTA BARB? BY &~u/bz~,, Name Au 0 'Tb~ - Ci:I t-jtrola.-e-r Title Date JOHN CHIANG CALIFORNIA STATE CONTROLLER George Lolas, Assistant Division Chief Local Government Operations Division of Accounting and Reporting Date Negotiated by Jay Lal Telephone (916) cc: State and Federal Agencies Attachment 8

17 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 ,701 21,993 7,681 3, Str Use Allow 24, , , , , Cnty Exec 26,382 98,950 40, ,923 75,504 97, Cnty Counsel 84,960 13, ,282 11, Land Maint 6,028 12,695 24,981 25,990 34, Aud-Cont 25, ,536 60, , ,311 55, GS-Purchasing 17,054 18,829 11,990 24,369 18,102 15, GS-Fac Svcs 107, ,738 16, , , , Human Resour 16, , , , ,756 72, Treasurer 820 5,484 2, ,642 4,691 99,070 Total 310,851 1,014, ,286 2,093,806 1,215, ,279 Rollforward 35, ,148 3, ,669 (6,462) 183,031 Cost w/ Rollforward 346,033 1,291, ,554 2,281,475 1,208, ,309 Adjustments Proposed Costs 346,033 1,291, ,554 2,281,475 1,208, ,309 CostCenter Court Ops Grand Jury Ct 0069 Svs Ct 5901 Svs Fire Sher- Coroner Eq Use Allow 5, , Str Use Allow 100,285 3,403 36, , Cnty Exec , , , Cnty Counsel 16,744 9,658 59, , Land Maint 88,081 2, , Aud-Cont 7,181 23, , , GS-Purchasing 18,678 3, ,360 42, GS-Fac Svcs 529,691 5,212 2, ,088 1,014, Human Resour 3, , , Treasurer ,899 13,596 Total 736,735 39,867 55,670 4,797 1,176,463 3,066,004 Rollforward (940,713) 22,589 (34,631) (5,534) 32, ,805 Cost w/ Rollforward (203,977) 62,456 21,040 (737) 1,208,473 3,865,809 Adjustments (37,355) Proposed Costs (241,333) 62,456 21,040 (737) 1,208,473 3,865,809 9

18 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 22,044 3, Str Use Allow 415, ,825 1,823 2, Cnty Exec 141,270 3, ,582 5,253 1, Cnty Counsel 115,017 42,138 4,659 1, Land Maint 45, Aud-Cont 206,488 11, ,289 1,004 15,301 9, GS-Purchasing 9,541 2, , ,642 11, GS-Fac Svcs 1,200, ,356 4,698 5, Human Resour 252,895 12, ,385 7,059 1, Treasurer 8, , Total 2,371,837 31,307 2,692,227 1,837 44,303 32,422 Rollforward (361,057) 7, ,943 (3,544) 2,269 9,562 Cost w/ Rollforward 2,010,780 38,638 2,900,170 (1,707) 46,572 41,984 Adjustments Proposed Costs 2,010,780 38,638 2,900,170 (1,707) 46,572 41,984 CostCenter PHD- EHS PHD- AS PHD- TSAC PHD- ARRA ADMHS ADMHS Eq Use Allow 1, Str Use Allow 26,213 28, , Cnty Exec 15,920 13, ,541 27, Cnty Counsel 381 8, , Land Maint 1,604 5,983 20, Aud-Cont 30,148 73,411 3, ,402 83, GS-Purchasing 5,392 15,376 2,211 35,805 1, GS-Fac Svcs 29, , ,106 1, Human Resour 22,606 24, ,258 37, Treasurer 1,174 1, ,260 1,597 Total 132, ,839 5, ,520, ,934 Rollforward 8,386 22,242 (6,153) 342, ,834 Cost w/ Rollforward 141, ,081 (686) 88 1,862, ,768 Adjustments Proposed Costs 141, ,081 (686) 88 1,862, ,768 10

19 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter ADMHS-ADP Soc Svcs IHSS DSS- ARRA Ag Comm PLCFD Eq Use Allow 56, Str Use Allow 2, ,541 22, Cnty Exec 11, ,823 3, , Cnty Counsel 3,071 46,456 4,276 8,261 8, Land Maint ,665 3, Aud-Cont 82, ,493 6, , GS-Purchasing 9,967 82,962 1, , GS-Fac Svcs 6,806 10, , Human Resour 35, ,858 10, , Treasurer 1, , ,558 1 Total 155,510 2,578,187 27, ,033 9,181 Rollforward (209,275) 15 93,299 (197) Cost w/ Rollforward 155,510 2,368,912 27, ,332 8,984 Adjustments Proposed Costs 155,510 2,368,912 27, ,332 8,984 CostCenter P&D RDA IV P&D- Energy P&D- B&S P&D- Oil PW- Admin Eq Use Allow 34,180 5,191 5,097 22, Str Use Allow 23,961 1,343 16,362 9,098 9, Cnty Exec 56,616 (72,816) 5,337 22,665 1,779 10, Cnty Counsel 1,146,602 5,009 1,418 53,500 34,003 22, Land Maint 5,952 1,527 4,065 1,342 2, Aud-Cont 112,535 26,875 19,812 52,084 3,426 22, GS-Purchasing 13,871 6,540 2,598 9,438 4,452 9, GS-Fac Svcs 85,496 2,526 37,678 50, , Human Resour 101,859 7,148 33,821 2,080 33, Treasurer 8, , Total 1,589,127 (28,822) 100, ,397 45, ,827 Rollforward 312,561 (188,124) 64,072 (18,138) 35, ,938 Cost w/ Rollforward 1,901,689 (216,946) 164, ,259 81, ,765 Adjustments Proposed Costs 1,901,689 (216,946) 164, ,259 81, ,765 11

20 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter PW- Roads GS- Airports PW- Surveyor PW- Flood PW- Water PW- Proj Clnwtr Eq Use Allow 16, Str Use Allow 10,260 4,602 2, Cnty Exec 65,343 8,779 21,152 4, Cnty Counsel 69,930 46,777 36,827 2, Land Maint 3,886 1,143 2, Aud-Cont 237,558 1,816 20, ,726 10,387 2, GS-Purchasing 75, ,818 31,463 8,634 1, GS-Fac Svcs 148,506 (4,510) 15,858 41,250 6, Human Resour 107,758 18,454 27,096 7,579 3, Treasurer 5, , Total 723,740 (2,638) 135, ,487 43,691 7,886 Rollforward (93,986) (8,479) (33,006) (13,475) (8,719) 1,819 Cost w/ Rollforward 629,754 (11,117) 102, ,012 34,972 9,705 Adjustments Proposed Costs 629,754 (11,117) 102, ,012 34,972 9,705 CostCenter PW- SWM PW- Lag San HCD HCD- AH HCD- Collaterial HCD- Home Prog Eq Use Allow 3, Str Use Allow 3, Cnty Exec 45,254 8,789 22, Cnty Counsel 7,414 1,357 30,485 2, Land Maint 1, Aud-Cont 126,492 33,153 17,830 2, GS-Purchasing 62,242 21,122 5, GS-Fac Svcs 66,862 6,813 14, Human Resour 73,654 11,953 11, Treasurer 4,517 1, Total 388,015 84, ,051 2,191 3,291 Rollforward 66,826 5,047 (237,921) (3,994) (233) (6,985) Cost w/ Rollforward 454,841 89,579 (125,870) (1,803) (233) (3,694) Adjustments Proposed Costs 454,841 89,579 (125,870) (1,803) (233) (3,694) 12

21 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter HCD- OCFD HCD- RDA IV Hsg HCD- CDBG Clk- Rec-Assr GS- Admin GS- Med Mal Eq Use Allow 183,151 22, Str Use Allow 181,734 32, Cnty Exec 2,002 58,802 10, Cnty Counsel 11,432 91,070 9,127 1, Land Maint 54,298 4, Aud-Cont 196 2, ,389 21, GS-Purchasing ,181 10, GS-Fac Svcs 342,013 57, Human Resour 109,991 25, Treasurer 100 5, Total 2,475 13,656 1,180, ,790 2,301 Rollforward (16,819) (908) 3,914 (41,894) 1,987 Cost w/ Rollforward (14,345) (908) 13,656 1,184, ,896 4,288 Adjustments Proposed Costs (14,345) (908) 13,656 1,184, ,896 4,288 CostCenter GS- Work Comp GS- Liability GS- Veh Ops GS- Utilities GS- Repro HR- Unemp SI Eq Use Allow Str Use Allow 402 5,258 5, Cnty Exec 5,955 2,175 11, , Cnty Counsel (36,683) (62,998) Land Maint 104 1,094 1, Aud-Cont 19,827 8,017 44,746 23,235 19, GS-Purchasing 4,942 3,560 10, , GS-Fac Svcs 2,101 67,256 27, Human Resour 8,451 2,509 14, ,344 1, Treasurer 13, ,015 6, Total 18,981 (46,575) 157,814 31,269 76,150 1,574 Rollforward (54,728) (111,421) 2,416 27,541 (589) Cost w/ Rollforward (35,747) (157,996) 160,229 31, , Adjustments Proposed Costs (35,747) (157,996) 160,229 31, ,

22 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 ITD- ITS ITD- Comm Law Library SBC Retirement Eq Use Allow 54, Str Use Allow 2,433 18,405 3,309 17, Cnty Exec 8,610 28,791 6,753 4, Cnty Counsel 2, Land Maint 563 4,718 2,873 12, Aud-Cont 1,022 13,110 29,798 21,135 7,202 48, GS-Purchasing 276 3,536 8,198 5,435 3,900 3, GS-Fac Svcs 5,617 92,793 25,486 84, Human Resour 1,709 12,546 23,281 8,977 6, Treasurer 6, ,046 Total 9, , ,084 74, ,016 67,001 Rollforward ,550 93,171 (18,243) 36,920 15,977 Cost w/ Rollforward 10, , ,254 56, ,935 82,977 Adjustments Proposed Costs 10, , ,254 56, ,935 82,977 CostCenter SBC OPEB LAFCO SM Pub Airport Carp Cem Dist Goleta Cem Dist Guadalupe Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel (29,378) Land Maint Aud-Cont GS-Purchasing 2,454 7, ,908 11,066 23, GS-Fac Svcs Human Resour 1, Treasurer Total 2,454 (19,897) ,908 11,219 23,909 Rollforward (21,969) Cost w/ Rollforward 2,454 (41,866) ,908 11,219 23,909 Adjustments Proposed Costs 2,454 (41,866) ,908 11,219 23,909 14

23 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter Lompoc Cem LA Cem Dist Oak Hill Cem D SM Cem Dist Casmalia Cuyama CSD Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont 12,715 13,195 27,996 16,764 12, GS-Purchasing GS-Fac Svcs Human Resour Treasurer 125 Total 12,840 13,195 27,996 16,764 12, Rollforward Cost w/ Rollforward 12,840 13,195 27,996 16,764 12, Adjustments Proposed Costs 12,840 13,195 27,996 16,764 12, CostCenter Los Alamos CSD MH CSD SY CSD VV CSD CSFPD MFPD Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont GS-Purchasing GS-Fac Svcs Human Resour ,155 39, Treasurer 875 Total ,030 39,452 Rollforward Cost w/ Rollforward ,030 39,452 Adjustments Proposed Costs ,030 39,452 15

24 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter Lompoc HCD Embarcadero Goleta West San SB MTD MVMD CVRD Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont ,204 18, GS-Purchasing GS-Fac Svcs Human Resour Treasurer Total ,973 18,875 Rollforward Cost w/ Rollforward ,973 18,875 Adjustments Proposed Costs ,973 18,875 CostCenter CRCD Carp San Dist Goleta SD IVRPD Mont San Dist Summ San Dist Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont GS-Purchasing GS-Fac Svcs Human Resour 10, , , Treasurer Total 10, , ,228 Rollforward 13,093 Cost w/ Rollforward 10, , ,228 Adjustments Proposed Costs 10, , ,228 16

25 County of Santa Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter CVWD Goleta Wtr Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, Eq Use Allow Str Use Allow Cnty Exec Cnty Counsel Land Maint Aud-Cont , GS-Purchasing GS-Fac Svcs Human Resour Treasurer Total , Rollforward Cost w/ Rollforward , Adjustments Proposed Costs , CostCenter SBCAG APCD Prop Dept Other Subtotal Eq Use Allow 11,969 10,296 1,047, Str Use Allow 25,842 5, ,575 3,526, Cnty Exec 10,248 23, ,467 2,496, Cnty Counsel 19,488 (37) ,077 2,806, Land Maint 1,582 1,256 5, , Aud-Cont 26,291 30,890 30,859 38, ,865 5,659, GS-Purchasing 3,284 11,482 18,551 15,010 53, , GS-Fac Svcs 406 1,917 8,095 29, ,506 7,802, Human Resour 5,270 11,634 16,775 (817) 4,022, Treasurer 1,664 1,169 1, ,632 1,375,841 Total 51,133 50, , ,726 2,214,044 30,149,377 Rollforward 48,232 10,166 (3,503) (126,566) 753,580 1,482,209 Cost w/ Rollforward 99,365 60, ,221 15,160 2,967,624 31,631,585 Adjustments Proposed Costs 99,365 60, ,221 15,160 2,967,624 (37,355) 31,594,230 17

26 County Barbara OMB Circular A-87 Cost Plan For Use in Fiscal Year Costs By Cost Plan Unit Schedule A CostCenter [Dir~ct Billed Unallocated, Total Eq Use Allow 1,047, Str Use Allow 3,526, Cnty Exec 80,023 1,800,649 4,376, Cnty Counsel 3,983, ,269 7,120, Land Maint 10,309,526 10,759, Aud-Cont 97,193 1,218,327 6,974, GS-Purchasing 4, ,] GS-Fac Svcs ],677,223 69,639 9,549, Human Resour 145,395 56,897 4,224, Treasurer 5,219,337 6,595,178 II JI II Total 5,983,703 19,009,336 55,142,416 Rollforward 1,482,209 Cost wi Rollfon'Vard 5,983,703 19,009,336 56,624,625 Adjustments (37,355) Proposed Costs 5,983,703 19,009,336 56,587,269 18

27 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 310, ,669 35, , , DA 1,014, , ,148 1,291,677 1,291, Child Supt Srvc 251, ,018 3, , , Prob Svcs 2,093,806 1,906, ,669 2,281,475 2,281, Prob Inst 1,215,179 1,221,641 (6,462) 1,208,718 1,208, Pub Defend 718, , , , , Court Ops 736,735 1,677,448 (940,713) (203,977) (37,355) (241,333) Grand Jury 39,867 17,278 22,589 62,456 62, Ct 0069 Svs 55,670 90,301 (34,631) 21,040 21, Ct 5901 Svs 4,797 10,331 (5,534) (737) (737) Fire 1,176,463 1,144,452 32,010 1,208,473 1,208, Sher-Coroner 3,066,004 2,266, ,805 3,865,809 3,865, Sher-Custody 2,371,837 2,732,894 (361,057) 2,010,780 2,010, Inmate Welfare 31,307 23,977 7,331 38,638 38, PHD 2,692,227 2,484, ,943 2,900,170 2,900, PHD-CHIP 1,837 5,381 (3,544) (1,707) (1,707) PHD-EMS 44,303 42,034 2,269 46,572 46, PHD-HS 32,422 22,859 9,562 41,984 41, PHD-EHS 132, ,486 8, , , PHD-AS 288, ,598 22, , , PHD-TSAC 5,467 11,620 (6,153) (686) (686) PHD-ARRA ADMHS 1,520,024 1,177, ,453 1,862,477 1,862, ADMHS-MHSA 153,934 19, , , , ADMHS-ADP 155, , , Soc Svcs 2,578,187 2,787,463 (209,275) 2,368,912 2,368, IHSS 27,121 27, ,136 27, DSS-ARRA Ag Comm 294, ,735 93, , , PLCFD 9,181 9,379 (197) 8,984 8, P&D 1,589,127 1,276, ,561 1,901,689 1,901, RDA IV (28,822) 159,302 (188,124) (216,946) (216,946) P&D-Energy 100,272 36,200 64, , , P&D-B&S 239, ,535 (18,138) 221, , P&D-Oil 45,829 10,657 35,172 81,000 81, PW-Admin 313, , , , , PW-Roads 723, ,726 (93,986) 629, , GS-Airports (2,638) 5,841 (8,479) (11,117) (11,117) PW-Surveyor 135, ,241 (33,006) 102, , PW-Flood 265, ,962 (13,475) 252, , PW-Water 43,691 52,410 (8,719) 34,972 34, PW-Proj Clnwtr 7,886 6,067 1,819 9,705 9, PW-SWM 388, ,190 66, , ,841 19

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 PW-Lag San 84,532 79,485 5,047 89,579 89, HCD 112, ,972 (237,921) (125,870) (125,870) HCD-AH 2,191 6,184 (3,994) (1,803) (1,803) HCD-Collaterial 233 (233) (233) (233) HCD-Home Prog 3,291 10,275 (6,985) (3,694) (3,694) HCD-OCFD 2,475 19,294 (16,819) (14,345) (14,345) HCD-RDA IV Hsg 908 (908) (908) (908) HCD-CDBG 13,656 13,656 13, Clk-Rec-Assr 1,180,951 1,177,038 3,914 1,184,865 1,184, GS-Admin 196, ,684 (41,894) 154, , GS-Med Mal 2, ,987 4,288 4, GS-Work Comp 18,981 73,709 (54,728) (35,747) (35,747) GS-Liability (46,575) 64,846 (111,421) (157,996) (157,996) GS-Veh Ops 157, ,398 2, , , GS-Utilities 31,269 31,269 31, GS-Repro 76,150 48,609 27, , , HR-Unemp SI 1,574 2,163 (589) HR-Dent SI 9,663 9, ,122 10, ITD 100,984 22,435 78, , , ITD-ITS 209, ,913 93, , , ITD-Comm 74,553 92,796 (18,243) 56,310 56, Law Library 126,016 89,096 36, , , SBC Retirement 67,001 51,024 15,977 82,977 82, SBC OPEB 2,454 2,454 2, LAFCO (19,897) 2,072 (21,969) (41,866) (41,866) SM Pub Airport Carp Cem Dist 22,908 22,908 22, Goleta Cem Dist 11,219 11,219 11, Guadalupe Cem D 23,909 23,909 23, Lompoc Cem Dist 12,840 12,840 12, LA Cem Dist 13,195 13,195 13, Oak Hill Cem D 27,996 27,996 27, SM Cem Dist 16,764 16,764 16, Casmalia CSD 12,889 12,889 12, Cuyama CSD Los Alamos CSD MH CSD SY CSD VV CSD CSFPD 65,030 65,030 65, MFPD 39,452 39,452 39, Lompoc HCD Embarcadero MID

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 Goleta West San SB MTD MVMD 7,973 7,973 7, CVRD 18,875 18,875 18, CRCD 10,321 10,321 10, Carp San Dist Goleta SD IVRPD 27,019 13,926 13,093 40,113 40, Mont San Dist Summ San Dist 7,228 7,228 7, CVWD Goleta Wtr Dist Mon Wtr Dist SMVWCD 10,518 10,518 10, SYRWCD SYRWCD, ID No SBCAG 51,133 2,902 48,232 99,365 99, APCD 50,692 40,526 10,166 60,858 60, Prop , ,228 (3,503) 105, , Dept , ,292 (126,566) 15,160 15, Other 2,214,044 1,460, ,580 2,967,624 2,967,624 Subtotal 30,149,377 28,159,163 1,482,209 31,631,585 (37,355) 31,594,230 Direct Billed 5,983,703 5,983,703 Unallocated 19,009,336 19,009,336 Total 55,142,416 56,587,269 21

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31 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 PHD-ARRA ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm PLCFD P&D RDA IV P&D-Energy (1,226,453) (3,873,353) 1,659 17,885 (4,592,501) 608,050 4,479 1,673 16,046 37,362 (8,090,330) 4,019 48,541 45,365 55,850 33,236 (10,827,385) 64,778 27,234 37,548 49,495 6,612 3,005 12,716 4,240 4,505 2,256 31, ,116 27,950 53,714 36,971 21,957 27,841 26,804 58,535 7,850 6,149 24,709 25, ,595 5, , ,887 26,382 84,960 6,028 1,014,528 24, ,285 98,950 13,013 12, ,286 40, ,093,806 21, , , ,282 24,981 1,215,179 7, ,418 75,504 11,160 25, ,279 3, ,579 97, , , ,285 88,081 39,867 3, ,744 2,687 55,670 19,680 9,658 4,797 1,176,463 5,261 36, ,697 59, ,066, , , , ,748 19,171 2,371,837 22, , , ,017 31,307 3,714 2,692,227 3, , ,582 42,138 45,886 1,837 44,303 1,823 5,253 4, ,422 2,001 1,274 1, ,872 26,213 15, , ,839 1,073 28,244 13,609 8,941 5,983 5, ,520, , , ,411 20, , , ,510 2,641 11,737 3, ,578, , ,823 46,456 38,665 27,121 3,155 4, ,033 56,803 22,070 16,284 8,261 3,862 9,181 8,540 1,589,127 34,180 23,961 56,616 1,146,602 5,952 (28,822) 1,343 (72,816) 5,009 1, ,272 5,191 16,362 5,337 1,418 4,065 23

32 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 PHD-ARRA ADMHS ADMHS-MHSA ADMHS-ADP Soc Svcs IHSS DSS-ARRA Ag Comm PLCFD P&D RDA IV P&D-Energy 36,163 2, ,174 39,444 1,158 49,604 2,334 85,305 37,071 1, ,614 55,001 67, ,877 4,100 (7,424,533) 2, ,515 67,585 1,682 8,627 (1,106,041) 45,872 10, ,854 51,721 (10,189,772) 43,451 4,516 33,226 16,881 69,649 (4,586,180) 1,404 54,581 7, ,442 41,740 (6,609,603) 25,066 17, ,876 16, ,536 18, , ,297 5,484 60,267 11,990 16, ,567 2, ,915 24, , , , ,311 18, , ,756 4,691 55,075 15, ,336 72,564 99,070 18, ,691 7,181 3,079 5, , , , ,048 42, , ,717 11, ,508 42,817 1,014, ,166 13, ,488 9,541 1,200, ,895 8,580 11,743 2,818 12, , , , , ,242 1, ,301 4,642 4,698 7, ,410 11,054 5,265 1, ,148 5,392 29,434 22,606 1,174 73,411 15, ,224 24,628 1,350 3,178 2, ,402 35, , ,258 9,260 83,481 1,068 1,705 37,493 1,597 82,836 9,967 6,806 35,950 1, ,493 82,962 10, , ,081 6,848 1,750 10, ,724 16, ,863 32,020 1, ,535 13,871 85, ,859 8,054 26,875 6,540 2, ,812 2,598 37,678 7,

33 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-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 HCD-AH HCD-Home Prog HCD-OCFD HCD-CDBG Clk-Rec-Assr GS-Admin GS-Med Mal GS-Work Comp GS-Liability GS-Veh Ops GS-Utilities GS-Repro HR-Unemp SI HR-Dent SI ITD ITD-ITS ITD-Comm 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 Cuyama CSD 239,397 5,097 9,098 22,665 53,500 1,342 45,829 1,779 34, ,827 22,900 9,479 10,039 22,588 2, ,740 10,260 65,343 69,930 3,886 (2,638) 135,234 16,257 4,602 8,779 46,777 1, ,487 21,152 36,827 2,730 43,691 2,513 4,204 2, , ,015 45,254 7,414 1,581 84,532 8,789 1, ,051 3,899 3,478 22,175 30, ,191 3,291 2,259 2,475 2,002 13,656 11,432 1,180, , ,734 58,802 91,070 54, ,790 22,905 32,621 10,701 9,127 4,942 2,301 1,650 18, ,955 (36,683) 104 (46,575) 2,175 (62,998) 157,814 5,258 11,598 1,094 31, ,150 5,268 3,404 1,366 1,574 9, ,984 54,219 2,433 8, ,084 18,405 28,791 2,262 4,718 74,553 3,309 6,753 2, ,016 17,171 12,912 67,001 4, ,454 (19,897) 567 (29,378) ,908 11,219 23,909 12,840 13,195 27,996 16,764 12,

34 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-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 HCD-AH HCD-Home Prog HCD-OCFD HCD-CDBG Clk-Rec-Assr GS-Admin GS-Med Mal GS-Work Comp GS-Liability GS-Veh Ops GS-Utilities GS-Repro HR-Unemp SI HR-Dent SI ITD ITD-ITS ITD-Comm 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 Cuyama CSD 52,084 9,438 50,985 33,821 1,367 3,426 4,452 2, ,208 9, ,580 33, ,558 75, , ,758 5,062 1, (4,510) 38 20,097 2,818 15,858 18, ,726 31,463 41,250 27,096 2,244 10,387 8,634 6,466 7, ,532 1,584 3, ,492 62,242 66,862 73,654 4,517 33,153 21,122 6,813 11,953 1,346 17,830 5,840 14,829 11, , , ,389 23, , ,991 5,322 21,730 10,664 57,345 25, ,827 4,942 2,101 8,451 13,882 8,017 3,560 2, ,746 10,930 67,256 14,918 2,015 23, ,053 19,840 5,969 27,534 12, ,378 1, ,709 6,655 13,110 3,536 5,617 12, ,798 8,198 92,793 23, ,135 5,435 25,486 8, ,202 3,900 84, ,406 3,284 6,911 3,046 2,454 7,246 1, ,908 11, ,909 12, ,195 27,996 16,764 12,

35 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 Los Alamos CSD 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 CVWD Goleta Wtr Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, ID No SBCAG APCD Prop Dept Other Direct Billed Unallocated ,030 39, ,973 18,875 10, , , , ,133 19,488 50,692 (37) 108,725 25,842 10, , ,726 11,969 5,136 23,164 1,256 2,214,044 10, , ,467 22,077 5,946 5,983,703 80,023 3,983,870 19,009,336 1,800, ,269 10,309,526 Total 55,142,

36 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 Los Alamos CSD 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 CVWD Goleta Wtr Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, ID No SBCAG APCD Prop Dept Other Direct Billed Unallocated , , , , , , , , ,291 3, ,664 30,890 11,482 1,917 5,270 1,169 30,859 18,551 8,095 11,634 1,252 38,013 15,010 29,564 16, ,865 53, ,506 (817) 178,632 97,193 1,677, ,395 1,218,327 4,693 69,639 56,897 5,219,337 Total

37 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 1,226, Str Use Allow 3,873, Cnty Exec 3,769,862 (3,852) Cnty Counsel 7,861,523 (5,946) Land Maint 10,245,302 (10,476) Aud-Cont 7,065,873 (24,703) GS-Purchasing 1,016,509 (1,988) GS-Fac Svcs 14,973,069 (5,314,896) Human Resources 4,498,051 (176,017) Treasurer 6,219,329 (69,028) BOS 310, DA 1,014, Child Supt Srvc 251, Prob Svcs 2,093, Prob Inst 1,215, Pub Defend 718, Court Ops 736, Grand Jury 39, Ct 0069 Svs 55, Ct 5901 Svs 4, Fire 1,176, Sher-Coroner 3,066, Sher-Custody 2,371, Inmate Welfare 31, PHD 2,692, PHD-CHIP 1, PHD-EMS 44, PHD-HS 32, PHD-EHS 132, PHD-AS 288, PHD-TSAC 5, PHD-ARRA ADMHS 1,520, ADMHS-MHSA 153, ADMHS-ADP 155, Soc Svcs 2,578, IHSS 27, DSS-ARRA Ag Comm 294, PLCFD 9, P&D 1,589, RDA IV (28,822) P&D-Energy 100, P&D-B&S 239,397 29

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 P&D-Oil 45, PW-Admin 313, PW-Roads 723, GS-Airports (2,638) PW-Surveyor 135, PW-Flood 265, PW-Water 43, PW-Proj Clnwtr 7, PW-SWM 388, PW-Lag San 84, HCD 112, HCD-AH 2, HCD-Home Prog 3, HCD-OCFD 2, HCD-CDBG 13, Clk-Rec-Assr 1,180, GS-Admin 196, GS-Med Mal 2, GS-Work Comp 18, GS-Liability (46,575) GS-Veh Ops 157, GS-Utilities 31, GS-Repro 76, HR-Unemp SI 1, HR-Dent SI 9, ITD 100, ITD-ITS 209, ITD-Comm 74, Law Library 126, SBC Retirement 67, SBC OPEB 2, LAFCO (19,897) SM Pub Airport Carp Cem Dist 22, Goleta Cem Dist 11, Guadalupe Cem D 23, Lompoc Cem Dist 12, LA Cem Dist 13, Oak Hill Cem D 27, SM Cem Dist 16, Casmalia CSD 12, Cuyama CSD Los Alamos CSD MH CSD

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 SY CSD VV CSD CSFPD 65, MFPD 39, Lompoc HCD Embarcadero MID Goleta West San SB MTD MVMD 7, CVRD 18, CRCD 10, Carp San Dist Goleta SD IVRPD 27, Mont San Dist Summ San Dist 7, CVWD Goleta Wtr Dist Mon Wtr Dist SMVWCD 10, SYRWCD SYRWCD, ID No SBCAG 51, APCD 50, Prop , Dept , Other 2,214,044 Direct Billed 5,983,703 Unallocated 19,009,336 Total 60,749,323 (5,606,907) 55,142,416 31

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41 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 03 Depreciation - Computers, 3 Value of Fixed Assets in system; 3 yr SL 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 Databas 03 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas 04 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas 05 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databas County Executive 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 02 Direct Identify Direct charges assigned in FIN 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 Databas 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 33

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 General Services-Purchasing 01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 02 Surplus Property Number of Equipment Capital Assets Capital Asset Inventory System 03 Mail Courier Average minutes per delivery by mail route Daily Mail Routes 07 Procurement Number of documents processed, weighted Purchasing Plus & FIN Trans 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 Databas 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 charges 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

43 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 The Trial Court Funds ceased to use the County's central support services at the end of fiscal year 06-07; this adjustment reduces the Mail Courier allocation to zero GS-Purchasing 03 Mail Courier Court Ops (37,355) Do not include Total Adjustment 1 TOTAL ALL ADJUSTMENTS (37,355) (37,355) 35

44 Santa Barbara County County-wide Cost Plan EQUIPMENT USE ALLOCATION DETAIL 36

45 37

46 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 over 3 or 5 years using the straight-line method with no salvage value and uses an annual use allowance of 6.67% on acquisition costs of all other equipment. The Auditor-Controller's computerized "Capital Asset Management System, which tracks equipment type, purchases, dispositions and transfers by fund and department, provides the equipment costs. The plan excludes from the cost base, donated equipment, equipment purchased with Federal or grant funds, and equipment purchased by non-general fund departments. Other adjustments to the cost base are as follows. The Treasurer (CPU 65000) recovers fixed assets costs for programs 5100 and 5200 in their Treasurer fees, therefore the plan does not allocate any depreciation or use allowance for this equipment. The County recovers CPU 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 $ 21,035,041 Excluded Costs (6,866,307) Adjusted Cost Base 14,168,734 Use Allowance $ 945,055 Function 03 3-Year Computer Equipment Equipment Cost $ 0 Excluded Cost 0 Adjusted Cost Base 0 Depreciation $ 0 Function 04 5-Year Computer Equipment Equipment Cost $ 1,641,006 Excluded Cost (234,014) Adjusted Cost Base 1,406,992 Depreciation $ 281,398 38

47 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 945, ,055 Depreciation - Computers, 5 yr 281, ,398 Total Departmental Expenditures Total to be 1,226, ,226,453 1,226, ,226,453 39

48 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 945, ,055 Depreciation - Computers, 5 yr 281, ,398 Total Expenditures 1,226, , ,398 40

49 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 24, % 1,659 1,659 1, Cnty Counsel 25, % 1,673 1,673 1, Land Maint 727, % 48,541 48,541 48, Aud-Cont 496, % 33,132 33,132 33, GS-Purchasing 45, % 3,005 3,005 3, GS-Fac Svcs 469, % 31,307 31,307 31, Human Resource 184, % 12,308 12,308 12, Treasurer 49, % 3,321 3,321 3,321 Cost Center Subtotal 2,023, % 134, , , 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 78, % 5,261 5,261 5, Sher-Coroner 7,064, % 471, , , Sher-Custody 330, % 22,044 22,044 22, PHD 53, % 3,577 3,577 3, PHD-AS 16, % 1,073 1,073 1, Ag Comm 816, % 54,485 54,485 54, P&D 64, % 4,292 4,292 4, P&D-Energy 77, % 5,191 5,191 5, P&D-B&S 46, % 3,080 3,080 3, PW-Admin 36, % 2,433 2,433 2, PW-Surveyor 243, % 16,257 16,257 16, HCD 58, % 3,899 3,899 3, Clk-Rec-Assr 2,061, % 137, , , GS-Admin 275, % 18,347 18,347 18, Dept , % 7,144 7,144 7, Other 154, % 10,296 10,296 10,296 Subtotal Direct Billed Total 14,168, % 945, , ,055 14,168, % 945, , ,055 Basis: Source: Value of Fixed Assets in system; 6.67% Capital Asset Mgmt System 41

50 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 Aud-Cont 158, % 31,647 31,647 31, Human Resource 48, % 9,648 9,648 9, Treasurer 14, % 2,829 2,829 2,829 Cost Center Subtotal 220, % 44,124 44,124 44, DA 54, % 10,957 10,957 10, Prob Svcs 18, % 3,794 3,794 3, Sher-Coroner 293, % 58,613 58,613 58, Ag Comm 11, % 2,318 2,318 2, P&D 149, % 29,887 29,887 29, P&D-B&S 10, % 2,017 2,017 2, PW-Admin 102, % 20,468 20,468 20, Clk-Rec-Assr 228, % 45,619 45,619 45, GS-Admin 22, % 4,558 4,558 4, ITD 271, % 54,219 54,219 54, Dept , % 4,826 4,826 4,826 Subtotal Direct Billed Total 1,406, % 281, , ,398 1,406, % 281, , ,398 Basis: Source: Value of Fixed Assets in system; 5 yr SL Capital Asset Mgmt System 42

51 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 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 ,659 1,659 1,673 1,673 24,701 13,744 10,957 21,993 18,198 3,794 7,681 7,681 3,428 3,428 5,261 5, , ,235 58,613 22,044 22,044 3,577 3,577 1,073 1,073 56,803 54,485 2,318 48,541 48,541 34,180 4,292 29,887 5,191 5,191 5,097 3,080 2,017 22,900 2,433 20,468 16,257 16,257 3,899 3,899 64,778 33,132 31, , ,533 45,619 22,905 18,347 4,558 3,005 3,005 31,307 31,307 21,957 12,308 9,648 6,149 3,321 2,829 54,219 54,219 11,969 7,144 4,826 10,296 10,296 Total 1,226, , ,398 43

52 Santa Barbara County County-wide Cost Plan STRUCTURE USE ALLOCATION DETAIL 44

53 45

54 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. 46

55 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 2,710,439 2,710,439 Betteravia Rental Rate 407, ,908 Social Services Main Rental Rate 404, ,338 Casa Nueva Rental Rate 350, ,668 Total Departmental Expenditures Total to be 3,873, ,873,353 3,873, ,873,353 47

56 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 2,710,439 2,710,439 Betteravia Rental Rate 407, ,908 Social Services Main Rental R 404, ,338 Casa Nueva Rental Rate 350, ,668 Total Expenditures 3,873,353 2,710, , , ,668 48

57 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 17, % 17,885 17,885 17, Cnty Counsel 16, % 16,046 16,046 16, Land Maint 45, % 45,365 45,365 45, Aud-Cont 25, % 25,300 25,300 25, GS-Purchasing 12, % 12,716 12,716 12, GS-Fac Svcs 162, % 162, , , Human Resource 27, % 27,841 27,841 27, Treasurer 24, % 24,709 24,709 24,709 Cost Center Subtotal 332, % 332, , , BOS 24, % 24,887 24,887 24, DA 247, % 247, , , Prob Svcs 129, % 129, , , Prob Inst 232, % 232, , , Pub Defend 128, % 128, , , Court Ops 100, % 100, , , Grand Jury 3, % 3,403 3,403 3, Fire 35, % 35,628 35,628 35, Sher-Coroner 169, % 169, , , Sher-Custody 415, % 415, , , PHD 296, % 296, , , PHD-EMS 1, % 1,823 1,823 1, PHD-HS 2, % 2,001 2,001 2, PHD-AS 28, % 28,244 28,244 28, ADMHS 104, % 104, , , ADMHS-MHSA % ADMHS-ADP 2, % 2,641 2,641 2, Soc Svcs 45, % 45,530 45,530 45, Ag Comm 22, % 22,070 22,070 22, P&D 23, % 23,961 23,961 23, RDA IV 1, % 1,343 1,343 1, P&D-Energy 16, % 16,362 16,362 16, P&D-B&S 9, % 9,098 9,098 9, PW-Admin 9, % 9,479 9,479 9, PW-Roads 10, % 10,260 10,260 10, PW-Surveyor 4, % 4,602 4,602 4, PW-Water 2, % 2,513 2,513 2, HCD 3, % 3,478 3,478 3, Clk-Rec-Assr 181, % 181, , , GS-Admin 32, % 32,621 32,621 32, GS-Work Comp % GS-Veh Ops 5, % 5,258 5,258 5, GS-Repro 5, % 5,268 5,268 5,268 49

58 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 ITD 2, % 2,433 2,433 2, ITD-ITS 18, % 18,163 18,163 18, ITD-Comm 3, % 3,309 3,309 3, Law Library 17, % 17,171 17,171 17, LAFCO % Dept 990 5, % 5,136 5,136 5, Other 34, % 34,009 34,009 34,009 Subtotal Direct Billed Total 2,710, % 2,710,439 2,710,439 2,710,439 2,710, % 2,710,439 2,710,439 2,710,439 Basis: Source: Square feet occupied per bldg costs G/S Bldg Square Footage Database 50

59 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 % 1,935 1,935 1, GS-Fac Svcs 1, % 12,865 12,865 12,865 Cost Center Subtotal 1, % 14,799 14,799 14, Fire % 1,169 1,169 1, PHD 4, % 37,071 37,071 37, PHD-EHS 3, % 26,213 26,213 26, Soc Svcs 37, % 302, , , ITD-ITS % Prop 10 3, % 25,842 25,842 25,842 Subtotal Direct Billed Total 50, % 407, , ,908 50, % 407, , ,908 Basis: Source: Square feet occupied per bldg G/S Bldg Square Footage Database 51

60 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 53, % 404, , ,338 Subtotal Direct Billed Total 53, % 404, , ,338 53, % 404, , ,338 Basis: Source: Square feet occupied per bldg G/S Bldg Square Footage Database 52

61 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, % 101, , , Other 20, % 249, , ,566 Subtotal Direct Billed Total 28, % 350, , ,668 28, % 350, , ,668 Basis: Source: Square feet occupied per bldg G/S Bldg Square Footage Database 53

62 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-Water HCD Aud-Cont Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs GS-Work Comp GS-Veh Ops GS-Repro Human Resources Treasurer ITD 24,887 24,887 17,885 17,885 16,046 16, , , , , , , , , , ,285 3,403 3,403 36,796 35,628 1, , , , , , ,754 37,071 1,823 1,823 2,001 2,001 26,213 26,213 28,244 28, , , ,641 2, ,541 45, , , ,102 22,070 22,070 45,365 45,365 23,961 23,961 1,343 1,343 16,362 16,362 9,098 9,098 9,479 9,479 10,260 10,260 4,602 4,602 2,513 2,513 3,478 3,478 27,234 25,300 1, , ,734 32,621 32,621 12,716 12, , ,251 12, ,258 5,258 5,268 5,268 27,841 27,841 24,709 24,709 2,433 2,433 54

63 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 ITD-ITS ITD-Comm Law Library LAFCO Prop Dept Other 18,405 18, ,309 3,309 17,171 17, ,842 25,842 5,136 5, ,575 34, ,566 Total 3,873,353 2,710, , , ,668 55

64 Santa Barbara County County-wide Cost Plan COUNTY EXECUTIVE OFFICE ALLOCATION DETAIL 56

65 57

66 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. 58

67 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 2,865,612 2,865,612 Services and Supplies 899, ,291 Operating Transfers 3,852 3,852 Intrafund Trfs(+) 1,107 1,107 Total Departmental Expenditures Deductions: 3,769, ,769,862 N/A: Operating Transfers (3,852) (3,852) Total Deductions Additions: (3,852) 0 (3,852) Eq Use Allow 1,659 1, Str Use Allow 17,885 17, Cnty Counsel 608, , Land Maint 4,479 4, Aud-Cont 36,163 36, GS-Purchasing 2,480 2, GS-Fac Svcs 115, , Human Resources 39,444 39, Treasurer 1,158 1,158 Total Additions Total to be 19, , ,491 3,785, ,948 4,592,501 59

68 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 2,865, , ,674 1,009, ,770 Services and Supplies 899, , , ,185 Operating Transfers 3, ,912 Intrafund Trfs(+) 1, Total Expenditures Cost Adjustments: 3,769,862 1,243, ,134 1,177,542 1,032,173 Deductions (3,852) (386) (554) (2,912) Total Functional Costs First Addition/Reallocation 3,766,010 1,242, ,134 1,176,988 1,029,261 First Addition-Others 19,544 19,544 First Admin Reallocation (1,262,171) 191, , ,529 Total First Second Addition/Reallocation 3,785, ,008 1,788,756 1,487,790 Second Addition-Cnty Counse 608, ,100 30,950 Second Addition-Others 198, ,898 Second Admin Reallocation (775,998) 117, , ,909 Total 4,592, ,974 2,164,878 1,800,649 60

69 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, % 3,012 3, , Land Maint 11, % 18,212 18,212 4,221 22, Aud-Cont 3, % 5,031 5,031 1,166 6, GS-Purchasing % GS-Fac Svcs 2, % 3,516 3, , Human Resource 4, % 7,604 7,604 1,762 9, Treasurer % 1,542 1, ,899 Cost Center Subtotal 24, % 39,450 39,450 9,143 48, BOS 7, % 12,421 12,421 2,879 15, DA 6, % 10,551 10,551 2,445 12, Child Supt Srvc 1, % 2,693 2, , Prob Svcs 10, % 16,665 16,665 3,862 20, Prob Inst 6, % 9,836 9,836 2,280 12, Pub Defend 26, % 42,650 42,650 9,885 52, Grand Jury % Ct 0069 Svs 9, % 15,977 15,977 3,703 19, Fire 7, % 11,538 11,538 2,674 14, Sher-Coroner 4, % 7,017 7,017 1,626 8, Sher-Custody 2, % 3,510 3, , Inmate Welfare % PHD 12, % 19,898 19,898 4,612 24, PHD-EMS % PHD-HS % PHD-EHS % 1,300 1, , PHD-AS % 1,112 1, , ADMHS 7, % 11,569 11,569 2,681 14, ADMHS-MHSA 1, % 2,358 2, , ADMHS-ADP % 1,002 1, , Soc Svcs 26, % 42,612 42,612 9,876 52, Ag Comm % 1,120 1, , P&D 7, % 11,730 11,730 2,718 14, RDA IV 3, % 5,851 (80,023) (74,172) 1,356 (72,816) P&D-Energy % 1,106 1, , P&D-B&S 2, % 4,696 4,696 1,088 5, P&D-Oil % PW-Admin % , PW-Roads 3, % 5,708 5,708 1,323 7, PW-Surveyor % PW-Flood 1, % 2,324 2, , PW-Water % PW-SWM 2, % 3,953 3, , PW-Lag San %

70 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 HCD 8, % 13,524 13,524 3,134 16, HCD-OCFD 1, % 1,626 1, , Clk-Rec-Assr 1, % 2,103 2, , GS-Admin % 1,346 1, , GS-Work Comp % GS-Liability % GS-Veh Ops % 1,459 1, , GS-Utilities % GS-Repro % ITD % 1,242 1, , ITD-ITS 5, % 9,617 9,617 2,229 11, ITD-Comm % , SBC Retirement 2, % 3,945 3, , Prop 10 1, % 2,096 2, , Dept 990 7, % 11,959 11,959 2,772 14, Other 102, % 164, ,372 38, ,467 Subtotal 317, % 509,008 (80,023) 428, , ,951 Direct Billed 80,023 80,023 80,023 Total 317, % 509, , , ,974 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 62

71 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 6,615, % 27,805 27,805 5,847 33, Land Maint 6,570, % 27,612 27,612 5,806 33, Aud-Cont 6,163, % 25,904 25,904 5,447 31, GS-Purchasing 704, % 2,960 2, , GS-Fac Svcs 4,643, % 19,515 19,515 4,104 23, Human Resource 3,428, % 14,409 14,409 3,030 17, Treasurer 4,714, % 19,813 19,813 4,166 23,979 Cost Center Subtotal 32,840, % 138, ,019 29, , BOS 2,178, % 9,156 9,156 1,925 11, DA 16,898, % 71,021 71,021 14,934 85, Child Supt Srvc 7,396, % 31,087 31,087 6,537 37, Prob Svcs 21,114, % 88,737 88,737 18, , Prob Inst 12,462, % 52,375 52,375 11,013 63, Pub Defend 8,805, % 37,006 37,006 7,781 44, Fire 43,150, % 181, ,352 38, , Sher-Coroner 53,826, % 226, ,221 47, , Sher-Custody 26,923, % 113, ,154 23, , Inmate Welfare 707, % 2,975 2, , PHD 43,069, % 181, ,011 38, , PHD-EMS 928, % 3,904 3, , PHD-HS 225, % , PHD-EHS 2,814, % 11,830 11,830 2,488 14, PHD-AS 2,406, % 10,113 10,113 2,126 12, ADMHS 23,845, % 100, ,218 21, , ADMHS-MHSA 4,859, % 20,423 20,423 4,294 24, ADMHS-ADP 2,064, % 8,679 8,679 1,825 10, Soc Svcs 47,446, % 199, ,406 41, , IHSS 620, % 2,607 2, , DSS-ARRA 6, % Ag Comm 2,930, % 12,315 12,315 2,589 14, P&D 8,290, % 34,842 34,842 7,326 42, P&D-Energy 781, % 3,284 3, , P&D-B&S 3,318, % 13,948 13,948 2,933 16, P&D-Oil 260, % 1,095 1, , PW-Admin 1,761, % 7,403 7,403 1,557 8, PW-Roads 11,464, % 48,182 48,182 10,131 58, PW-Surveyor 1,540, % 6,473 6,473 1,361 7, PW-Flood 3,595, % 15,112 15,112 3,178 18, PW-Water 737, % 3,100 3, , PW-SWM 7,939, % 33,369 33,369 7,016 40, PW-Lag San 1,541, % 6,480 6,480 1,363 7, HCD 1,084, % 4,558 4, ,517 63

72 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 11,051, % 46,445 46,445 9,766 56, GS-Admin 1,777, % 7,472 7,472 1,571 9, GS-Work Comp 989, % 4,158 4, , GS-Liability 361, % 1,519 1, , GS-Veh Ops 1,926, % 8,098 8,098 1,703 9, GS-Utilities 122, % GS-Repro 565, % 2,377 2, , ITD 1,392, % 5,851 5,851 1,230 7, ITD-ITS 3,331, % 14,002 14,002 2,944 16, ITD-Comm 1,091, % 4,588 4, , Prop 10 1,507, % 6,334 6,334 1,332 7, Dept 990 1,658, % 6,968 6,968 1,465 8,434 Subtotal Direct Billed Total 425,615, % 1,788,756 1,788, ,122 2,164, ,615, % 1,788,756 1,788, ,122 2,164,878 Basis: Source: Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 64

73 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 HCD-OCFD Aud-Cont Clk-Rec-Assr GS-Admin 26,382 15,300 11,081 37,362 3,710 33,652 98,950 12,996 85,955 40,940 3,317 37, ,923 20, ,396 75,504 12,116 63,388 97,323 52,535 44, ,680 19, ,697 14, , ,432 8, , ,270 4, ,947 3, , ,582 24, ,072 5, ,725 1, ,146 15,920 1,602 14,318 13,609 1,369 12, ,541 14, ,290 27,621 2,904 24,717 11,737 1,234 10, ,823 52, ,335 3,155 3, ,284 1,379 14,904 55,850 22,432 33,418 56,616 14,448 42,168 (72,816) (72,816) 5,337 1,362 3,975 22,665 5,784 16,881 1, ,325 10,039 1,080 8,959 65,343 7,031 58,313 8, ,834 21,152 2,862 18,290 4, ,752 45,254 4,869 40,385 8, ,843 22,175 16,658 5,517 2,002 2,002 37,548 6,197 31,351 58,802 2,591 56,211 10,701 1,658 9,043 65

74 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-Purchasing GS-Fac Svcs GS-Work Comp GS-Liability GS-Veh Ops GS-Utilities GS-Repro Human Resources Treasurer ITD ITD-ITS ITD-Comm SBC Retirement Prop Dept Other DirectBilled 4, ,583 27,950 4,331 23,619 5, ,032 2, ,838 11,598 1,797 9, , ,877 26,804 9,366 17,438 25,878 1,899 23,979 8,610 1,530 7,081 28,791 11,845 16,946 6,753 1,200 5,553 4,859 4,859 10,248 2,582 7,666 23,164 14,731 8, , ,467 80,023 80,023 Total 2,791, ,974 2,164,878 66

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76 Santa Barbara County County-wide Cost Plan COUNTY COUNSEL ALLOCATION DETAIL 68

77 69

78 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. 70

79 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 6,615,904 6,615,904 Services and Supplies 1,238,734 1,238,734 Operating Transfers 5,944 5,944 Intrafund Trfs(+) Total Departmental Expenditures Deductions: 7,861, ,861,523 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 16,046 16, Cnty Exec 30,817 6,545 37, Land Maint 4,019 4, Aud-Cont 49,604 49, GS-Purchasing 2,334 2, GS-Fac Svcs 85,305 85, Human Resources 37,071 37, Treasurer 1,338 1,338 Total Additions Cost Adjustments: 48, , ,753 Copying charges (2) (2) Total Cost Adjustments Total to be (2) 0 (2) 7,904, ,216 8,090,330 71

80 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 6,615,904 1,871,765 4,525, ,865 Services and Supplies 1,238,734 1,033, ,534 Operating Transfers 5,944 5,944 Intrafund Trfs(+) Total Expenditures Cost Adjustments: Deductions 7,861,523 (5,944) 2,911,850 (5,944) 4,730, ,865 Outside Legal Services as dire (725,851) 725,851 Copying charges (2) (2) Total Functional Costs First Addition/Reallocation First Addition-Others 7,855,577 48,537 2,180,053 48,537 5,456, ,865 First Admin Reallocation (2,228,590) 2,125, ,813 Total First Second Addition/Reallocation Second Addition-Others 7,904, , ,216 7,582, ,678 Second Admin Reallocation (186,216) 177,625 8,591 Total 8,090,330 7,760, ,269 72

81 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 437, % 608, , , Land Maint 23, % 32,411 32, , Aud-Cont 34, % 48,265 48,265 1,229 49, GS-Purchasing 3, % 4,393 4, , GS-Fac Svcs 37, % 52,380 52,380 1,334 53, Human Resource 41, % 57,082 57,082 1,454 58, Treasurer 139, % 193,612 (35,948) 157,664 4, ,595 Cost Center Subtotal 716, % 996,192 (35,948) 960,245 9, , BOS 59, % 82,850 82,850 2,110 84, DA 9, % 12,690 12, , Child Supt Srvc % Prob Svcs 259, % 360, ,111 9, , Prob Inst 7, % 10,883 10, , Pub Defend % Grand Jury 11, % 16,328 16, , Ct 0069 Svs 6, % 9,418 9, , Fire 41, % 58,046 58,046 1,478 59, Sher-Coroner 88, % 123, ,600 3, , Sher-Custody 80, % 112, ,160 2, , PHD 29, % 41,092 41,092 1,047 42, PHD-EMS 3, % 4,544 4, , PHD-HS % 1,134 1, , PHD-EHS % PHD-AS 6, % 8,719 8, , PHD-TSAC % ADMHS 333, % 462,800 (94,176) 368,624 11, , ADMHS-ADP 2, % 2,995 2, , Soc Svcs 369, % 513,381 (480,000) 33,381 13,075 46, IHSS 3, % 4,170 4, , Ag Comm 5, % 8,056 8, , PLCFD 5, % 8,328 8, , P&D 854, % 1,187,342 (70,979) 1,116,363 30,239 1,146, RDA IV 32, % 44,844 (40,977) 3,867 1,142 5, P&D-Energy 34, % 47,828 (47,629) 199 1,218 1, P&D-B&S 37, % 52,171 52,171 1,329 53, P&D-Oil 23, % 33,158 33, , PW-Admin 19, % 27,763 (5,883) 21, , PW-Roads 49, % 68,193 68,193 1,737 69, PW-Surveyor 32, % 45,616 45,616 1,162 46, PW-Flood 25, % 35,912 35, , PW-Water 2, % 2,819 2, , PW-SWM 33, % 46,710 (40,485) 6,225 1,190 7,414 73

82 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 PW-Lag San % 1,324 1, , HCD 21, % 29,728 29, , HCD-Home Pro 1, % 2,203 2, , HCD-CDBG 8, % 11,148 11, , Clk-Rec-Assr 63, % 88,808 88,808 2,262 91, GS-Admin 6, % 8,900 8, , GS-Med Mal 48, % 67,265 (67,328) (63) 1,713 1, GS-Work Comp 671, % 933,735 (994,198) (60,464) 23,781 (36,683) GS-Liability 1,184, % 1,646,137 (1,751,059) (104,922) 41,924 (62,998) ITD-ITS 1, % 2,206 2, , SBC Retirement 5, % 7,170 (6,858) LAFCO 24, % 34,683 (64,944) (30,261) 883 (29,378) SBCAG 83, % 116,158 (99,628) 16,530 2,958 19, APCD 101, % 140,539 (144,156) (3,617) 3,579 (37) Prop 10 12, % 17,056 (16,829) Other 31, % 43,756 (22,793) 20,963 1,114 22,077 Subtotal 5,456, % 7,582,436 (3,983,870) 3,598, ,625 3,776,191 Direct Billed 3,983,870 3,983,870 3,983,870 Total 5,456, % 7,582,436 7,582, ,625 7,760,061 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 74

83 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 PHD-TSAC 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 84,960 84, , ,050 13,013 13, , ,282 11,160 11, ,744 16,744 9,658 9,658 59,524 59, , , , ,017 42,138 42,138 4,659 4,659 1,163 1, ,941 8, , ,411 3,071 3,071 46,456 46,456 4,276 4,276 8,261 8,261 33,236 33,236 8,540 8,540 1,146,602 1,146,602 5,009 5,009 1,418 1,418 53,500 53,500 34,003 34,003 22,588 22,588 69,930 69,930 46,777 46,777 36,827 36,827 2,891 2,891 7,414 7,414 1,357 1,357 30,485 30,485 2,259 2,259 11,432 11,432 49,495 49,495 91,070 91,070 9,127 9,127 75

84 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for County Counsel Total Legal Services GS-Purchasing GS-Fac Svcs GS-Med Mal GS-Work Comp GS-Liability Human Resources Treasurer ITD-ITS SBC Retirement LAFCO SBCAG APCD Prop Other DirectBilled 4,505 4,505 53,714 53,714 1,650 1,650 (36,683) (36,683) (62,998) (62,998) 58,535 58, , ,595 2,262 2, (29,378) (29,378) 19,488 19,488 (37) (37) ,077 22,077 3,983,870 3,983,870 Total 7,760,061 7,760,061 76

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86 Santa Barbara County County-wide Cost Plan LANDSCAPE MAINTENANCE ALLOCATION DETAIL 78

87 79

88 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. 80

89 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 6,570,045 6,570,045 Services and Supplies 3,499,151 3,499,151 Operating Transfers 10,476 10,476 Intrafund Trfs(+) 165, ,630 Total Departmental Expenditures Deductions: 10,245, ,245,302 N/A: Operating Transfers (10,476) (10,476) Total Deductions Additions: (10,476) 0 (10,476) Eq Use Allow 48,541 48, Str Use Allow 45,365 45, Cnty Exec 45,824 10,027 55, Cnty Counsel 32, , Aud-Cont 160, , GS-Purchasing 55,001 55, GS-Fac Svcs 67,974 67, Human Resources 121, , Treasurer 4,100 4,100 Total Additions Total to be 172, , ,559 10,406, ,418 10,827,385 81

90 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 6,570,045 1,249, ,170 22,522 5,049,912 Services and Supplies 3,499, , , ,774,862 Operating Transfers 10,476 5,557 4,919 Intrafund Trfs(+) 165,630 2, ,612 Total Expenditures Cost Adjustments: Deductions 10,245,302 (10,476) 1,854,915 (5,557) 374,337 22,745 7,993,305 (4,919) Total Functional Costs First Addition/Reallocation First Addition-Others 10,234, ,141 1,849, , ,337 22,745 7,988,386 First Admin Reallocation (2,021,499) 94,289 8,557 1,918,653 Total First Second Addition/Reallocation Second Addition-GS-Fac Svcs 10,406,967 26, ,626 31,302 9,907,039 26,956 Second Addition-GS-Fac Svcs 41,018 41,018 Second Addition-Others 352, ,444 Second Admin Reallocation (352,444) 16,439 1, ,513 Total 10,827, ,065 32,794 10,309,526 82

91 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 3, % 4,479 4,479 4, Cnty Counsel 3, % 4,019 4,019 4, Aud-Cont 5, % 6,384 6, , GS-Purchasing 1, % 2,178 2, , GS-Fac Svcs 27, % 35,696 35,696 1,275 36, Human Resource 5, % 7,579 7, , Treasurer 4, % 5,449 5, ,644 Cost Center Subtotal 51, % 65,784 65,784 2,047 67, BOS 4, % 5,820 5, , DA 9, % 12,257 12, , Prob Svcs 18, % 24,119 24, , Prob Inst 19, % 25,094 25, , Pub Defend 25, % 33,096 33,096 1,182 34, Court Ops 66, % 84,814 84,814 3,030 87, Grand Jury 2, % 2,595 2, , Fire % Sher-Coroner 14, % 18,509 18, , PHD 34, % 44,303 44,303 1,583 45, PHD-EMS % PHD-HS % PHD-EHS 1, % 1,549 1, , ADMHS 12, % 16,115 16, , ADMHS-MHSA % ADMHS-ADP % Soc Svcs 14, % 17,881 17, , Ag Comm 1, % 1,561 1, , P&D 4, % 5,747 5, , RDA IV 1, % 1,474 1, , P&D-Energy 3, % 3,924 3, , P&D-B&S 1, % 1,295 1, , PW-Admin 1, % 2,274 2, , PW-Roads 2, % 3,752 3, , PW-Surveyor % 1,104 1, , PW-Flood 2, % 2,635 2, , PW-Water % PW-SWM 1, % 1,527 1, , HCD % Clk-Rec-Assr 41, % 52,425 52,425 1,873 54, GS-Admin 3, % 4,771 4, , GS-Work Comp % GS-Veh Ops % 1,056 1, , GS-Repro 1, % 1,319 1, ,366 83

92 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 ITD % ITD-ITS 3, % 4,555 4, , ITD-Comm 2, % 2,774 2, , Law Library 9, % 12,467 12, , LAFCO % Prop 10 1, % 1,527 1, , Dept % 1,213 1, , Other 4, % 5,741 5, ,946 Subtotal Direct Billed Total 367, % 468, ,626 16, , , % 468, ,626 16, ,065 Basis: Source: Square feet occupied per bldg landscape costs G/S Bldg Square Footage Database 84

93 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 4, % 5,711 5, , ADMHS 2, % 3,993 3, , Soc Svcs 13, % 19,228 19, , Ag Comm 1, % 2,143 2, ,245 Subtotal Direct Billed Total 22, % 31,302 31,302 1,492 32,794 22, % 31,302 31,302 1,492 32,794 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 85

94 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 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-Veh Ops GS-Repro Human Resources Treasurer ITD 6,028 6,028 4,479 4,479 4,019 4,019 12,695 12,695 24,981 24,981 25,990 25,990 34,279 34,279 88,081 87, ,687 2, ,171 19,171 45,886 45, ,604 1,604 5,983 5,983 20,873 16,690 4, ,665 18,520 20,145 3,862 1,616 2,245 5,952 5,952 1,527 1,527 4,065 4,065 1,342 1,342 2,355 2,355 3,886 3,886 1,143 1,143 2,730 2, ,581 1, ,612 6,612 54,298 54,298 4,942 4,942 2,256 2,256 36,971 36, ,094 1,094 1,366 1,366 7,850 7,850 5,644 5,

95 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 ITD-ITS ITD-Comm Law Library LAFCO Prop Dept Other 4,718 4,718 2,873 2,873 12,912 12, ,582 1,582 1,256 1,256 5,946 5,946 Total 517, ,065 32,794 87

96 Santa Barbara County County-wide Cost Plan AUDITOR-CONTROLLER ALLOCATION DETAIL 88

97 89

98 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. 90

99 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 6,163,642 6,163,642 Services and Supplies 895, ,553 Operating Transfers 5,327 5,327 Intrafund Trfs(+) 1,351 1,351 Total Departmental Expenditures Deductions: 7,065, ,065,873 N/A: Operating Transfers (5,327) (5,327) Total Deductions Additions: (5,327) 0 (5,327) Eq Use Allow 64,778 64, Str Use Allow 27,234 27, Cnty Exec 30,935 6,613 37, Cnty Counsel 48,265 1,229 49, Land Maint 6, , GS-Purchasing 2,912 2, GS-Fac Svcs 125, , Human Resources 67,585 67, Treasurer 1,682 1,682 Total Additions Cost Adjustments: 177, , ,363 Admin Fees (4,800) (4,800) Apportionment Fees (6,002) (6,002) Bank Charges 59,343 59,343 Crime Lab O/H Charges (968) (968) Spec Dist Budget Cost Spec Dist Payroll Cost Subpoena Fees (30) (30) Unclaimed FLEX (58,523) (58,523) Various Refunds (8,397) (8,397) Total Cost Adjustments (19,377) 0 (19,377) Total to be 7,218, ,765 7,424,533 91

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101 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 6,163, , , , ,632 2,245,482 Services and Supplies 895, , , ,750 Operating Transfers 5,327 5,327 Intrafund Trfs(+) 1,351 1,351 Total Expenditures Cost Adjustments: 7,065, , , , ,632 2,569,232 Deductions (5,327) (5,327) Spec Dist Liaison Cost Admin Fees (4,800) Apportionment Fees (6,002) Bank Charges 59,343 50,485 Crime Lab O/H Charges (968) (968) Spec Dist LGFA Cost Spec Dist Payroll Cost Subpoena Fees (30) Unclaimed FLEX (58,523) (58,523) Various Refunds (8,397) (8,397) Spec Dist Budget Cost Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L 7,041,170 48, ,016 32, , , ,632 2,611,320 First Addition-Others 129, ,332 First Admin Reallocation (810,790) 67,552 96,592 16, ,176 Total First Second Addition/Reallocation Second Addition-Cnty Counse 7,218,767 1, , , ,223 2,933,496 Second Addition-Others 204, ,536 Second Admin Reallocation (205,362) 17,110 24,466 4,202 81,603 Total 7,424, , , ,425 3,015,098 93

102 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 72, , , , ,821 Services and Supplies 1,460 15, ,106 36,653 Operating Transfers Intrafund Trfs(+) Total Expenditures Cost Adjustments: Deductions Spec Dist Liaison Cost Admin Fees 74,381 (4,800) 272, , ,971 1,024,473 Apportionment Fees (6,002) Bank Charges 8,858 Crime Lab O/H Charges Spec Dist LGFA Cost Spec Dist Payroll Cost Subpoena Fees (30) Unclaimed FLEX Various Refunds Spec Dist Budget Cost Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L 63, , , ,799 1,024,473 15,823 First Addition-Others First Admin Reallocation 10,463 36,944 28,801 89, ,730 Total First Second Addition/Reallocation Second Addition-Cnty Counse 74, , , ,740 1,182, Second Addition-Others Second Admin Reallocation 2,650 9,357 7,295 22,781 35,898 Total 76, , , ,521 1,218,327 94

103 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 10, % 12,121 12,121 12, Cnty Counsel 11, % 12,628 12,628 12, Land Maint 4, % 4,650 4,650 4, GS-Purchasing 1, % 2,244 2, , GS-Fac Svcs 13, % 15,315 15, , Human Resource 4, % 4,736 4, , Treasurer 8, % 9,203 9, ,512 Cost Center Subtotal 53, % 60,897 60,897 1,058 61, BOS % DA 3, % 3,926 3, , Child Supt Srvc 1, % 1,414 1, , Prob Svcs 2, % 2,940 2, , Prob Inst % Pub Defend 3, % 3,530 3, , Ct 0069 Svs 5, % 6,618 6, , Fire 2, % 3,270 3, , Sher-Coroner 3, % 4,445 4, , Sher-Custody 1, % 2,223 2, , Inmate Welfare % PHD 5, % 6,379 6, , PHD-EMS % PHD-HS % PHD-EHS % PHD-AS % ADMHS 106, % 121, ,685 4, , ADMHS-MHSA 21, % 24,797 24, , ADMHS-ADP 33, % 37,890 37,890 1,272 39, Soc Svcs 5, % 5,802 5, , Ag Comm % PLCFD % P&D 5, % 6,679 6, , RDA IV 74, % 85,056 (69,763) 15,294 2,856 18, P&D-Energy % P&D-B&S 2, % 2,674 2, , P&D-Oil % PW-Admin % PW-Roads 15, % 17,815 17, , PW-Surveyor % PW-Flood 1, % 1,299 1, , PW-Water % PW-SWM 3, % 4,304 4, , PW-Lag San 3, % 3,494 3, ,612 95

104 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 HCD 4, % 5,251 5, , Clk-Rec-Assr 8, % 10,085 10, , GS-Admin 4, % 5,663 5, , GS-Work Comp 2, % 3,151 3, , GS-Liability 1, % 1,151 1, , GS-Veh Ops 7, % 8,755 8, , GS-Utilities % GS-Repro 1, % 1,802 1, , ITD % ITD-ITS 1, % 2,272 2, , ITD-Comm % Law Library % SBC Retirement 12, % 14,393 14, , SBC OPEB % LAFCO 4, % 5,136 5, , SM Pub Airport % Carp Cem Dist 3, % 4,484 4, , Goleta Cem Dist 1, % 1,522 1, , Guadalupe Cem 3, % 4,467 4, , Lompoc Cem Di 2, % 3,242 3, , LA Cem Dist 2, % 2,986 2, , Oak Hill Cem D 2, % 3,202 3, , SM Cem Dist 1, % 1,156 1, , Casmalia CSD 2, % 2,602 2, , Cuyama CSD % Los Alamos CS % MH CSD % SY CSD % VV CSD % CSFPD 5, % 5,824 5, , MFPD 3, % 3,579 3, , Lompoc HCD % Embarcadero MI % Goleta West San % SB MTD % MVMD % CVRD 4, % 4,652 4, , CRCD 3, % 4,121 4, , Carp San Dist % Goleta SD % IVRPD 7, % 8,912 8, , Mont San Dist % Summ San Dist %

105 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 CVWD % Goleta Wtr Dist % Mon Wtr Dist % SMVWCD 3, % 3,607 3, , SYRWCD % SYRWCD, ID N % SBCAG % APCD % Prop 10 3, % 4,484 4, , Dept 990 1, % 1,481 1, , Other 4, % 4,673 4, ,830 Subtotal 471, % 538,940 (69,763) 469,177 17, ,288 Direct Billed 69,763 69,763 69,763 Total 471, % 538, ,940 17, ,050 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 97

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107 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 2,865, % 6,054 6,054 6, Cnty Counsel 6,615, % 13,976 13,976 13, Land Maint 6,570, % 13,880 13,880 13, GS-Purchasing 704, % 1,488 1, , GS-Fac Svcs 4,643, % 9,810 9, , Human Resource 3,428, % 7,243 7, , Treasurer 4,714, % 9,959 9, ,243 Cost Center Subtotal 29,542, % 62,409 62, , BOS 2,178, % 4,602 4, , DA 16,898, % 35,699 35,699 1,018 36, Child Supt Srvc 7,396, % 15,626 15, , Prob Svcs 21,114, % 44,604 44,604 1,271 45, Prob Inst 12,462, % 26,327 26, , Pub Defend 8,805, % 18,602 18, , Fire 43,150, % 91,158 91,158 2,599 93, Sher-Coroner 53,826, % 113, ,712 3, , Sher-Custody 26,923, % 56,878 56,878 1,621 58, Inmate Welfare 707, % 1,495 1, , PHD 43,069, % 90,986 90,986 2,594 93, PHD-EMS 928, % 1,962 1, , PHD-HS 225, % PHD-EHS 2,814, % 5,947 5, , PHD-AS 2,406, % 5,083 5, , ADMHS 23,845, % 50,375 50,375 1,436 51, ADMHS-MHSA 4,859, % 10,266 10, , ADMHS-ADP 2,064, % 4,362 4, , Soc Svcs 47,446, % 100, ,233 2, , IHSS 620, % 1,310 1, , DSS-ARRA 6, % Ag Comm 2,930, % 6,190 6, , P&D 8,290, % 17,513 17, , P&D-Energy 781, % 1,651 1, , P&D-B&S 3,318, % 7,011 7, , P&D-Oil 260, % PW-Admin 1,761, % 3,721 3, , PW-Roads 11,464, % 24,219 24, , PW-Surveyor 1,540, % 3,254 3, , PW-Flood 3,595, % 7,596 7, , PW-Water 737, % 1,558 1, , PW-SWM 7,939, % 16,773 16, , PW-Lag San 1,541, % 3,257 3, , HCD 1,084, % 2,291 2, ,357 99

108 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 11,051, % 23,346 23, , GS-Admin 1,777, % 3,756 3, , GS-Work Comp 989, % 2,090 2, , GS-Liability 361, % GS-Veh Ops 1,926, % 4,070 4, , GS-Utilities 122, % GS-Repro 565, % 1,195 1, , ITD 1,392, % 2,941 2, , ITD-ITS 3,331, % 7,038 7, , ITD-Comm 1,091, % 2,306 2, , Prop 10 1,507, % 3,184 3, , Dept 990 1,658, % 3,503 3, ,603 Subtotal Direct Billed Total 422,317, % 892, ,166 24, , ,317, % 892, ,166 24, ,631 Basis: Source: Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 100

109 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 % Cnty Counsel % Land Maint % 6,712 6,712 6, GS-Purchasing % GS-Fac Svcs % Human Resource % 1,044 1, , Treasurer % 1,268 1, ,310 Cost Center Subtotal % 10,813 10, , BOS % DA % 2,237 2, , Child Supt Srvc % 1,939 1, , Prob Svcs % 2,088 2, , Prob Inst % Pub Defend % Ct 0069 Svs % Fire % Sher-Coroner % 18,495 18, , Sher-Custody % 2,834 2, , Inmate Welfare % , PHD % 8,129 8, , PHD-EMS % PHD-EHS % PHD-AS % ADMHS % 2,386 2, , ADMHS-MHSA % ADMHS-ADP % Soc Svcs % 3,356 3, , Ag Comm % 1,790 1, , P&D % 1,193 1, , P&D-Energy % P&D-B&S % PW-Admin % 1,044 1, , PW-Roads % 18,047 18, , GS-Airports % PW-Surveyor % PW-Flood % 4,922 4, , PW-Proj Clnwtr % PW-SWM % 12,081 12, , PW-Lag San % 3,729 3, , HCD % Clk-Rec-Assr % 6,264 6, , GS-Admin % 1,864 1, ,

110 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 % ITD-ITS % Prop % Dept % 7,681 7, , Other % 12,380 12, ,797 Subtotal Direct Billed Total 1, % 132, ,223 4, ,425 1, % 132, ,223 4, ,425 Basis: Source: Number of Fixed Assets Capital Asset Inventory System 102

111 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, % 10,579 10,579 10, Cnty Counsel 1, % 7,003 7,003 7, Land Maint 17, % 102, , , GS-Purchasing % 1,089 1, , GS-Fac Svcs 10, % 62,547 62,547 1,814 64, Human Resource 1, % 8,467 8, , Treasurer 3, % 18,534 18, ,072 Cost Center Subtotal 35, % 210, ,382 2, , BOS 2, % 12,626 12, , DA 3, % 20,046 20, , Child Supt Srvc 2, % 13,209 13, , Prob Svcs 7, % 41,877 41,877 1,214 43, Prob Inst 6, % 37,337 37,337 1,083 38, Pub Defend 1, % 8,330 8, , Grand Jury 1, % 6,426 6, , Ct 0069 Svs 2, % 15,589 15, , Ct 5901 Svs % Fire 11, % 66,022 66,022 1,915 67, Sher-Coroner 25, % 149, ,448 4, , Sher-Custody 8, % 50,415 50,415 1,462 51, Inmate Welfare % 5,290 5, , PHD 35, % 213, ,441 6, , PHD-CHIP % , PHD-EMS 1, % 9,133 9, , PHD-HS 1, % 7,985 7, , PHD-EHS 2, % 13,709 13, , PHD-AS 9, % 56,799 56,799 1,647 58, PHD-TSAC % 3,088 3, , PHD-ARRA % ADMHS 13, % 78,648 78,648 2,281 80, ADMHS-MHSA 3, % 20,361 20, , ADMHS-ADP 3, % 23,086 23, , Soc Svcs 26, % 159, ,783 4, , IHSS % 3,094 3, , DSS-ARRA % Ag Comm 1, % 10,758 10, , PLCFD % P&D 10, % 60,839 60,839 1,764 62, RDA IV 1, % 8,479 8, , P&D-Energy 2, % 12,668 12, , P&D-B&S 5, % 30,548 30, , P&D-Oil % 1,731 1, ,

112 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-Admin 1, % 11,686 11, , PW-Roads 22, % 133, ,430 3, , GS-Airports % 1,690 1, , PW-Surveyor 1, % 10,323 10, , PW-Flood 12, % 74,882 74,882 2,172 77, PW-Water % 5,778 5, , PW-Proj Clnwtr % 2,386 2, , PW-SWM 10, % 63,678 63,678 1,847 65, PW-Lag San 2, % 17,112 17, , HCD 1, % 6,271 6, , HCD-AH % 2,035 2, , HCD-Home Pro % HCD-OCFD % HCD-CDBG % 2,065 2, , Clk-Rec-Assr 7, % 47,113 47,113 1,366 48, GS-Admin % 4,772 4, , GS-Med Mal % GS-Work Comp 1, % 11,103 11, , GS-Liability % 4,945 4, , GS-Veh Ops 4, % 24,508 24, , GS-Utilities 3, % 21,617 21, , GS-Repro 2, % 13,054 13, , HR-Unemp SI % HR-Dent SI % , ITD % 4,671 4, , ITD-ITS 1, % 10,722 10, , ITD-Comm 2, % 14,494 14, , Law Library 1, % 6,533 6, , SBC Retirement 4, % 25,377 25, , SBC OPEB % 2,213 2, , LAFCO % 1,880 1, , SM Pub Airport % Carp Cem Dist 1, % 7,759 7, , Goleta Cem Dist 1, % 9,163 9, , Guadalupe Cem 1, % 9,074 9, , Lompoc Cem Di 1, % 9,044 9, , LA Cem Dist % 2,612 2, , Oak Hill Cem D 1, % 8,515 8, , SM Cem Dist 2, % 15,131 15, , Los Alamos CS % MH CSD % SY CSD % CSFPD 4, % 28,745 28, ,

113 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 MFPD 3, % 18,047 18, , Lompoc HCD % Embarcadero MI % SB MTD % MVMD 1, % 6,854 6, , CVRD % 4,284 4, , CRCD % 5,813 5, , Carp San Dist % Goleta SD % IVRPD 2, % 16,553 16, , Mont San Dist % Summ San Dist 1, % 6,962 6, , Mon Wtr Dist % SMVWCD 1, % 6,599 6, , SYRWCD % SYRWCD, ID N % SBCAG 4, % 25,091 25, , APCD 4, % 28,620 28, , Prop 10 2, % 17,690 17, , Dept 990 3, % 19,391 19, , Other 135, % 804, ,752 23, ,091 Subtotal Direct Billed Total 493, % 2,933,496 2,933,496 81,603 3,015, , % 2,933,496 2,933,496 81,603 3,015,098 Basis: Source: Number of Transaction Lines Processed FIN General Ledger Transactions 105

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115 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 2,865, % Cnty Counsel 6,615, % 1,111 1,111 1, Land Maint 6,570, % 1,103 1,103 1, GS-Purchasing 704, % GS-Fac Svcs 4,643, % Human Resource 3,428, % Treasurer 4,714, % Cost Center Subtotal 29,542, % 4,961 4, , BOS 2,178, % DA 16,898, % 2,838 2, , Child Supt Srvc 7,396, % 1,242 1, , Prob Svcs 21,114, % 3,545 3, , Prob Inst 12,462, % 2,093 2, , Pub Defend 8,805, % 1,479 1, , Fire 43,150, % 7,246 7, , Sher-Coroner 53,826, % 9,038 9, , Sher-Custody 26,923, % 4,521 4, , Inmate Welfare 707, % PHD 43,069, % 7,232 7, , PHD-EMS 928, % PHD-HS 225, % PHD-EHS 2,814, % PHD-AS 2,406, % ADMHS 23,845, % 4,004 4, , ADMHS-MHSA 4,859, % ADMHS-ADP 2,064, % Soc Svcs 47,446, % 7,967 7, , IHSS 620, % DSS-ARRA 6, % Ag Comm 2,930, % PLCFD 2, % P&D 8,290, % 1,392 1, , P&D-Energy 781, % P&D-B&S 3,318, % P&D-Oil 260, % PW-Admin 1,761, % PW-Roads 11,464, % 1,925 1, , PW-Surveyor 1,540, % PW-Flood 3,595, % PW-Water 737, % PW-SWM 7,939, % 1,333 1, , PW-Lag San 1,541, %

116 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 1,084, % Clk-Rec-Assr 11,051, % 1,856 1, , GS-Admin 1,777, % GS-Work Comp 989, % GS-Liability 361, % GS-Veh Ops 1,926, % GS-Utilities 122, % GS-Repro 565, % ITD 1,392, % ITD-ITS 3,331, % ITD-Comm 1,091, % Law Library 293, % SBC Retirement 1,932, % LAFCO 17, % Goleta Cem Dist 366, % Lompoc Cem Di 335, % CSFPD 6,274, % 1,054 1, , MVMD 494, % CVRD 57, % IVRPD 864, % SBCAG 2,343, % APCD 5,577, % Prop 10 1,507, % Dept 990 1,658, % Other 75, % Subtotal Direct Billed Total 440,952, % 74,042 74,042 2,650 76, ,952, % 74,042 74,042 2,650 76,692 Basis: Source: Cost Plan Unit Salaries & Benefits-All Users FIN Expenditure Ledger 108

117 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 2,865, % 2,101 2,101 2, Cnty Counsel 6,615, % 4,850 4,850 4, Land Maint 6,570, % 4,816 4,816 4, GS-Purchasing 704, % GS-Fac Svcs 4,643, % 3,404 3, , Human Resource 3,428, % 2,513 2, , Treasurer 4,714, % 3,456 3, ,565 Cost Center Subtotal 29,542, % 21,657 21, , BOS 2,178, % 1,597 1, , DA 16,898, % 12,388 (3,930) 8, , Child Supt Srvc 7,396, % 5,422 5, , Prob Svcs 21,114, % 15,478 15, , Prob Inst 12,462, % 9,136 9, , Pub Defend 8,805, % 6,455 6, , Fire 43,150, % 31,633 31, , Sher-Coroner 53,826, % 39,460 39,460 1,240 40, Sher-Custody 26,923, % 19,738 19, , Inmate Welfare 707, % PHD 43,069, % 31,574 31, , PHD-EMS 928, % PHD-HS 225, % PHD-EHS 2,814, % 2,064 2, , PHD-AS 2,406, % 1,764 1, , ADMHS 23,845, % 17,481 17, , ADMHS-MHSA 4,859, % 3,562 3, , ADMHS-ADP 2,064, % 1,514 1, , Soc Svcs 47,446, % 34,783 34,783 1,093 35, IHSS 620, % DSS-ARRA 6, % Ag Comm 2,930, % 2,148 2, , P&D 8,290, % 6,077 6, , P&D-Energy 781, % P&D-B&S 3,318, % 2,433 2, , P&D-Oil 260, % PW-Admin 1,761, % 1,291 1, , PW-Roads 11,464, % 8,404 8, , PW-Surveyor 1,540, % 1,129 1, , PW-Flood 3,595, % 2,636 2, , PW-Water 737, % PW-SWM 7,939, % 5,821 5, , PW-Lag San 1,541, % 1,130 1, , HCD 1,084, %

118 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 11,051, % 8,101 8, , GS-Admin 1,777, % 1,303 1, , GS-Work Comp 989, % GS-Liability 361, % GS-Veh Ops 1,926, % 1,413 1, , GS-Utilities 122, % GS-Repro 565, % ITD 1,392, % 1,021 1, , ITD-ITS 3,331, % 2,442 2, , ITD-Comm 1,091, % Prop 10 1,507, % 1,105 1, , Dept 990 1,658, % 1,216 1, ,254 Subtotal 422,317, % 309,597 (3,930) 305,667 9, ,025 Direct Billed 3,930 3,930 3,930 Total 422,317, % 309, ,597 9, ,955 Basis: Source: Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 110

119 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 Grand Jury % Sher-Coroner 10, % 12,312 12, , Sher-Custody 5, % 6,159 6, , Inmate Welfare % ADMHS 45, % 52,062 52,062 1,655 53, ADMHS-MHSA 9, % 10,609 10, , ADMHS-ADP 7, % 8,309 8, , P&D-Energy 1, % 1,914 1, , PW-Roads 1, % 1,316 1, , Clk-Rec-Assr 5, % 6,026 6, , SBC Retirement 2, % 2,818 2, , Carp Cem Dist 12, % 13,849 (4,000) 9, , Guadalupe Cem 10, % 12,072 (2,500) 9, , LA Cem Dist 6, % 7,192 7, , Oak Hill Cem D 16, % 18,827 (3,500) 15, , Casmalia CSD 9, % 11,339 (1,500) 9, , CSFPD 27, % 31,464 (5,000) 26,464 1,000 27, MFPD 19, % 21,984 (5,500) 16, , CVRD 9, % 10,495 (1,500) 8, , CRCD % Subtotal 200, % 229,538 (23,500) 206,038 7, ,333 Direct Billed 23,500 23,500 23,500 Total 200, % 229, ,538 7, ,833 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 111

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121 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 % 4,230 4,230 4, Cnty Counsel % 9,886 9,886 9, Land Maint % 27,290 27,290 27, GS-Purchasing % 2,401 2, , GS-Fac Svcs % 11,421 11, , Human Resource % 7,702 7, , Treasurer % 9,805 9, ,058 Cost Center Subtotal % 72,736 72, , BOS % 4,711 4, , DA % 28,303 28, , Child Supt Srvc % 19,749 19, , Prob Svcs % 57,627 57,627 1,483 59, Prob Inst % 38,672 38, , Pub Defend % 14,615 14, , Fire % 59,456 59,456 1,530 60, Sher-Coroner % 92,892 92,892 2,390 95, Sher-Custody % 57,992 57,992 1,492 59, Inmate Welfare % 2,802 2, , PHD % 108, ,230 2, , PHD-EMS % 1,923 1, , PHD-HS % PHD-EHS % 6,308 6, , PHD-AS % 6,623 6, , ADMHS % 52,182 52,182 1,343 53, ADMHS-MHSA % 10,376 10, , ADMHS-ADP % 4,738 4, , Soc Svcs % 129, ,061 3, , IHSS % 1,696 1, , DSS-ARRA % Ag Comm % 6,565 6, , PLCFD % P&D % 15,666 15, , P&D-Energy % 1,608 1, , P&D-B&S % 6,872 6, , P&D-Oil % PW-Admin % 3,017 3, , PW-Roads % 25,600 25, , PW-Surveyor % 3,287 3, , PW-Flood % 7,883 7, , PW-Water % 1,651 1, , PW-SWM % 18,906 18, , PW-Lag San % 3,210 3, ,

122 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 % 2,293 2, , Clk-Rec-Assr % 24,862 24, , GS-Admin % 3,434 3, , GS-Work Comp % 2,023 2, , GS-Liability % GS-Veh Ops % 4,387 4, , GS-Utilities % GS-Repro % 2,719 2, , ITD % 2,326 2, , ITD-ITS % 5,175 5, , ITD-Comm % 2,011 2, , SBC Retirement % 4,067 4, , Prop % 3,112 3, , Dept % 3,357 3, , Other % Subtotal Direct Billed Total 4, % 926, ,740 22, ,521 4, % 926, ,740 22, ,521 Basis: Source: Average number of employees - all users FIN Labor Transaction Ledger 114

123 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 PHD-ARRA 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 25, , , ,163 12,121 6, , ,604 12,628 13, ,003 1, ,536 4,058 36,717 2,313 20,627 2,943 60,267 1,461 16,071 2,004 13,592 1, ,915 3,038 45,876 2,158 43,091 3, , , ,419 2,170 55,075 3,649 19, ,572 1,533 7,181 6,612 23,652 6, , ,048 3,380 93, ,937 7, ,508 4, ,953 19, ,782 9, ,488 2,298 58,499 2,929 51,877 4,689 11, ,538 1,002 5, ,289 6,594 93,580 8, ,631 7,501 1,004 1,004 15, , , , , , , , , , , ,178 3, , ,771 51,811 2,467 80,929 4,153 83,481 25,630 10, , ,836 39,163 4, , ,493 5, ,090 3, ,417 8,263 6,848 1,348 3, , ,367 1,850 11, ,614 4,650 13,880 6, ,163 1, ,535 6,903 18,013 1,233 62,604 1,444 26,875 18,150 8,725 19, , , ,084 2,764 7, , , , , ,827 1,079 12, ,558 18,413 24,909 18, ,300 1,997 1, ,739 20, , , ,726 1,342 7,813 5,088 77, , ,603 5,

124 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 PHD-ARRA 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 1,647 4,832 2,101 4,230 4,850 9,886 8,848 29,031 5,593 20,257 15,965 59,109 9,423 39,667 6,658 14, ,627 60,986 40,700 12,704 95,283 20,358 6,354 59, ,874 32, , , ,128 6,470 1,819 6,793 18,030 53,716 53,524 3,674 10,947 10,643 1,561 8,573 4,860 35, , , ,216 6,734 4,816 27, ,268 16, ,975 1,649 2,509 7, ,332 3,095 8,668 1,357 26,259 1,165 3,371 2,719 8, ,

125 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-Proj Clnwtr PW-SWM PW-Lag San HCD HCD-AH HCD-Home Prog HCD-OCFD HCD-CDBG Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs GS-Med Mal GS-Work Comp GS-Liability GS-Veh Ops GS-Utilities GS-Repro Human Resources HR-Unemp SI HR-Dent SI Treasurer ITD ITD-ITS ITD-Comm 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 Cuyama CSD Los Alamos CSD MH CSD SY CSD VV CSD 2, , ,492 4,449 17,251 12,488 65,524 1,383 33,153 3,612 3,350 3,854 17, ,830 5,428 2, , ,094 2, ,125 2, ,389 10,423 24,011 6,475 48,479 1,925 21,730 5,853 3,863 1,927 4, ,627 2,319 1, , ,854 15,829 10, , ,827 3,257 2,149 11, ,017 1, , ,746 9,049 4,186 25, , , ,840 1,862 1,229 13, ,226 4,895 7,449 1,079 8, ,022 1,022 54,581 9,512 10,243 1,310 19, , , , ,798 2,349 7, , , ,372 14, , , ,406 14,876 26, , ,278 7,246 5,308 1, ,908 4,634 7,984 11,066 1,573 9, ,909 4,617 9,337 12,715 3,350 9, ,195 3,086 2,688 27,996 3,309 8,761 16,764 1,195 15,570 12,889 2,

126 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-Proj Clnwtr PW-SWM PW-Lag San HCD HCD-AH HCD-Home Prog HCD-OCFD HCD-CDBG Clk-Rec-Assr GS-Admin GS-Purchasing GS-Fac Svcs GS-Med Mal GS-Work Comp GS-Liability GS-Veh Ops GS-Utilities GS-Repro Human Resources HR-Unemp SI HR-Dent SI Treasurer ITD ITD-ITS ITD-Comm 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 Cuyama CSD Los Alamos CSD MH CSD SY CSD VV CSD 6,003 19,393 1,166 3, ,352 8,356 6,218 25,502 1,344 3, ,463 3,511 11, , ,457 4, ,789 2,592 7,901 3,565 10,058 1,053 2,386 2,519 5, ,063 2,908 4,172 10,290 9,955 7,421 15,926 10,

127 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 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 CVWD Goleta Wtr Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, ID No SBCAG APCD Prop Dept Other DirectBilled 64,155 6,020 29,578 1,093 39,452 3,699 18, , , ,555 4,808 4, ,321 4,259 5, ,395 9,212 17, , , ,518 3,728 6, , , , , ,859 4,634 3, , ,013 1,531 3,603 7,940 19, ,865 4,830 12, , ,193 69,763 Total 6,206, , , ,425 3,015,098 76,

128 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 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 CVWD Goleta Wtr Dist Mon Wtr Dist SMVWCD SYRWCD SYRWCD, ID No SBCAG APCD Prop Dept Other DirectBilled 27,464 17,183 9, ,140 3,192 1,254 3, ,930 23,500 Total 318, , ,

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130 Santa Barbara County County-wide Cost Plan PURCHASING ALLOCATION DETAIL 122

131 123

132 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. 124

133 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 704, ,339 Services and Supplies 122, ,161 Operating Transfers 1,697 1,697 Intrafund Trfs(+) 188, ,312 Total Departmental Expenditures Deductions: 1,016, ,016,509 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 12,716 12, Cnty Exec 3, , Cnty Counsel 4, , Land Maint 2, , Aud-Cont 8, , GS-Fac Svcs 45,872 45, Human Resources 10,074 10, Treasurer Total Additions Cost Adjustments: 34,164 57,357 91,521 Auction sales (292) (292) Total Cost Adjustments Total to be (292) 0 (292) 1,048,684 57,357 1,106,

134 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 General Government Departmental Expenditures: Salaries and Benefits 704,339 28, , ,523 4,153 Services and Supplies 122, ,726 51,666 Operating Transfers 1,697 1,697 Intrafund Trfs(+) 188,312 83, ,616 Total Expenditures Cost Adjustments: 1,016,509 29, , ,502 4,153 Deductions (1,697) (1,697) Auction sales (292) (292) Total Functional Costs First Addition/Reallocation 1,014,520 29, , ,806 4,153 First Addition-Others 34,164 34,164 First Admin Reallocation (34,164) 1,375 11,269 21, Total First Second Addition/Reallocation 1,048,684 30, , ,125 4,355 Second Addition-Others 57,357 57,357 Second Admin Reallocation (57,357) 2,308 18,919 35, Total 1,106,041 32, , ,917 4,

135 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 % 1,527 1,527 1, Aud-Cont % GS-Fac Svcs % Human Resource % Treasurer % Cost Center Subtotal % 2,867 2, , BOS % DA % Child Supt Srvc % Prob Svcs % Prob Inst % Pub Defend % Ct 0069 Svs % Fire % Sher-Coroner % 4,207 4, , Sher-Custody % Inmate Welfare % PHD % 1,849 1, , PHD-EMS % PHD-EHS % PHD-AS % ADMHS % ADMHS-MHSA % ADMHS-ADP % Soc Svcs % Ag Comm % P&D % P&D-Energy % P&D-B&S % PW-Admin % PW-Roads % 4,106 4, , GS-Airports % PW-Surveyor % PW-Flood % 1,120 1, , PW-Proj Clnwtr % PW-SWM % 2,748 2, , PW-Lag San % HCD % Clk-Rec-Assr % 1,425 1, , GS-Admin %

136 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 % ITD-ITS % Prop % Dept % 1,747 1, , Other % 2,816 2, ,046 Subtotal Direct Billed Total 1, % 30,486 30,486 2,308 32,794 1, % 30,486 30,486 2,308 32,794 Basis: Source: Number of Equipment Capital Assets Capital Asset Inventory System 128

137 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 % 1,824 1,824 1, Cnty Counsel % Land Maint % 16,611 16,611 16, Aud-Cont % GS-Fac Svcs % 6,058 6, , Human Resource % 6,970 6, , Treasurer % 4,625 4, ,858 Cost Center Subtotal % 37,913 37, , BOS % 15,765 15, , DA % 14,071 14, , Child Supt Srvc % 6,840 6, , Prob Svcs % 13,680 13, , Prob Inst % 10,553 10, , Pub Defend % 14,071 14, , Court Ops % 17,784 17, , Grand Jury % 2,931 2, , Fire % 25,406 25,406 1,277 26, Sher-Coroner % 13,367 13, , PHD % 35,372 35,372 1,778 37, PHD-EHS % 3,713 3, , PHD-AS % 8,325 8, , ADMHS % 10,553 10, , Soc Svcs % 14,266 14, , Ag Comm % 10,553 10, , P&D % P&D-B&S % 8,338 8, , P&D-Oil % 3,713 3, , PW-Admin % 4,625 4, , PW-Roads % 18,305 18, , PW-Surveyor % PW-Flood % 12,051 12, , PW-Water % 4,625 4, , PW-SWM % 9,771 9, , PW-Lag San % 3,713 3, , HCD % 1,824 1, , Clk-Rec-Assr % 14,201 14, , GS-Admin % 8,664 8, , GS-Work Comp % 3,127 3, , GS-Liability % 3,127 3, , GS-Veh Ops % 3,127 3, , GS-Repro % 1,824 1, , ITD % 1,824 1, ,

138 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 % 3,713 3, , SBC Retirement % 3,127 3, , SBCAG % 3,127 3, , APCD % 3,127 3, , Prop % 6,840 6, , Dept % 2,931 2, , Other % 14,006 14, ,710 Subtotal Direct Billed Total 3, % 396, ,719 18, ,638 3, % 396, ,719 18, ,638 Basis: Source: Average minutes per delivery by mail route Daily Mail Routes 130

139 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 % 1,388 1,388 1, Land Maint % 36,863 36,863 36, Aud-Cont % 1,475 1,475 1, GS-Fac Svcs % 42,587 42,587 2,642 45, Human Resource % 8,760 8, , Treasurer % 2,255 2, ,395 Cost Center Subtotal 1, % 93,848 93,848 3,326 97, BOS % DA % 3,296 3, , Child Supt Srvc % 4,077 4, , Prob Svcs % 8,934 8, , Prob Inst % 6,505 6, , Pub Defend % Fire % 14,572 14, , Sher-Coroner % 22,811 22,811 1,415 24, Sher-Custody % 8,327 8, , Inmate Welfare % 2,429 2, , PHD % 63,837 63,837 3,961 67, PHD-CHIP % PHD-EMS % 4,163 4, , PHD-HS % 10,408 10, , PHD-EHS % 1,301 1, , PHD-AS % 6,158 6, , PHD-TSAC % 2,082 2, , ADMHS % 22,725 22,725 1,410 24, ADMHS-MHSA % , ADMHS-ADP % 9,367 9, , Soc Svcs % 63,230 63,230 3,923 67, IHSS % 1,648 1, , DSS-ARRA % Ag Comm % 4,770 4, , P&D % 11,883 11, , RDA IV % 6,158 6, , P&D-Energy % 2,429 2, , P&D-B&S % P&D-Oil % PW-Admin % 4,337 4, , PW-Roads % 48,745 48,745 3,024 51, PW-Surveyor % 1,561 1, , PW-Flood % 16,567 16,567 1,028 17, PW-Water % 3,556 3, ,

140 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 % 1,475 1, , PW-SWM % 46,143 46,143 2,863 49, PW-Lag San % 15,352 15, , HCD % 3,643 3, , HCD-OCFD % Clk-Rec-Assr % 6,332 6, , GS-Admin % 1,041 1, , GS-Work Comp % 1,561 1, , GS-Liability % GS-Veh Ops % 7,199 7, , GS-Utilities % GS-Repro % 3,816 3, , HR-Dent SI % ITD % 1,388 1, , ITD-ITS % 7,546 7, , ITD-Comm % 5,117 5, , APCD % 7,719 7, , Prop % 10,668 10, , Dept % 9,454 9, , Other % 33,653 33,653 2,088 35,741 Subtotal Direct Billed Total 7, % 617, ,125 35, ,917 7, % 617, ,125 35, ,917 Basis: Source: Number of documents processed, weighted Purchasing Plus & FIN Trans Register 132

141 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 Court Ops Grand Jury Ct 0069 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 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 17, , , , , ,388 18, ,778 3,500 11, ,184 4,330 24, ,367 9,488 18, ,083 6,909 15, , ,678 18,678 3,079 3, , ,682 15,476 42,817 4,551 14,039 24,227 9, ,843 2, , ,948 2,000 37,150 67, , ,422 11,054 11,054 5, ,900 1,382 15, ,744 6,540 2,211 2,211 35, ,083 24,135 1, ,013 9, ,949 82, ,983 67,153 1,750 1, , ,083 5,066 55,001 1,527 16,611 36,863 13, ,620 6,540 6,540 2, ,579 9, , ,452 3, , ,858 4,606 75,436 4,441 19,225 51, , ,658 31,463 1,211 12,657 17,594 8,634 4,858 3,777 1, ,566 62,242 2,973 10,262 49,

142 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 PW-Lag San HCD HCD-OCFD Aud-Cont Clk-Rec-Assr GS-Admin GS-Fac Svcs GS-Work Comp GS-Liability GS-Veh Ops GS-Utilities GS-Repro Human Resources HR-Dent SI Treasurer ITD ITD-ITS ITD-Comm Law Library SBC Retirement SBCAG APCD Prop Dept Other 21, ,900 16,305 5, ,916 3, , ,475 23,181 1,541 14,915 6,725 10, ,099 1,105 51, ,363 45,230 4,942 3,284 1,658 3,560 3, ,930 3,284 7, ,969 1,916 4,053 16, ,321 9, , ,858 2,395 3, ,916 1,474 8, ,014 5,435 5,435 3,900 3,900 3,284 3,284 3,284 3,284 11,482 3,284 8,198 18, ,184 11,330 15,010 1,890 3,079 10,041 53,497 3,046 14,710 35,741 Total 1,101,348 32, , ,

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144 Santa Barbara County County-wide Cost Plan FACILITIES MANAGEMENT ALLOCATION DETAIL 136

145 137

146 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. 138

147 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 4,643,478 4,643,478 Services and Supplies 6,383,940 6,383,940 Operating Transfers 2,874,865 2,874,865 Fixed Assets 68,530 68,530 Intrafund Trfs(+) 1,002,256 1,002,256 Total Departmental Expenditures Deductions: 14,973, ,973,069 N/A: Operating Transfers (2,874,865) (2,874,865) N/A: Fixed Assets (68,530) (68,530) Total Deductions Additions: (2,943,395) 0 (2,943,395) Eq Use Allow 31,307 31, Str Use Allow 175, , Cnty Exec 23,031 4,918 27, Cnty Counsel 52,380 1,334 53, Land Maint 35,696 1,275 36, Aud-Cont 103,799 3, , GS-Purchasing 48,764 2,956 51, Human Resources 43,451 43, Treasurer 4,516 4,516 Total Additions Cost Adjustments: 470,093 61, ,599 Badge & card reimb (1,590) (1,590) Contract Cancellation (1,088) (1,088) Duplicate pymnt refund (310) (310) Labor & SS from 02,03 to 01 (406,294) (406,294) Labor & SS to 01 from 02,03 406, ,294 Lompoc Vets (9,910) (9,910) Lost card replacement (40) (40) Maintenance cost has been capitalized (2,252,923) (2,252,923) Parking during filming (660) (660) Recycled material (271) (271) Reimb for inv modulars (588) (588) Reimb for water loss (56,160) (56,160) Rents CH events (47,962) (47,962) Total Cost Adjustments Total to be (2,371,501) 0 (2,371,501) 10,128,266 61,506 10,189,

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149 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 4,643,478 3,323, , ,727 Services and Supplies 6,383,940 5,952, ,812 65,393 Operating Transfers 2,874, ,875 2,505,990 Fixed Assets 68,530 Intrafund Trfs(+) 1,002, ,612 61, ,544 Total Expenditures Cost Adjustments: 14,973,069 10,091,176 1,374,621 3,397,654 Deductions (2,943,395) (368,875) (2,505,990) Lompoc Vets (9,910) (9,910) Adjust certain costs to Admin Badge & card reimb (1,590) (1,590) Contract Cancellation (1,088) (1,088) Direct charge to Mental Health (67,183) 67,183 Direct charge to Social Service (270,999) 270,999 Duplicate pymnt refund (310) (310) Labor & SS to 01 from 02,03 406, ,294 Lost card replacement (40) (40) Maintenance cost has been cap (2,252,923) (2,252,923) Parking during filming (660) (660) Recycled material (271) (271) Reimb for inv modulars (588) (588) Reimb for water loss (56,160) (56,160) Rents CH events (47,962) (47,962) Labor & SS from 02,03 to 01 (406,294) (406,294) Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L 9,658,173 52, ,294 7,033, , ,287 28, ,664 First Addition-Others 417, ,713 First Admin Reallocation (824,008) 589, , ,347 Total First Second Addition/Reallocation Second Addition-Cnty Counse 10,128,266 1,334 7,623, ,182 1,081, ,016,011 Second Addition-Others 60,172 60,172 Second Admin Reallocation (60,172) 43,063 7,760 9,080 Total 10,189,772 7,666, ,182 1,090,423 1,025,

150 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 20,731 Services and Supplies 20,357 Operating Transfers Fixed Assets 68,530 Intrafund Trfs(+) Total Expenditures 109,618 Cost Adjustments: Deductions (68,530) Lompoc Vets Adjust certain costs to Admin Badge & card reimb Contract Cancellation Direct charge to Mental Health Direct charge to Social Service Duplicate pymnt refund Labor & SS to 01 from 02,03 Lost card replacement Maintenance cost has been cap Parking during filming Recycled material Reimb for inv modulars Reimb for water loss Rents CH events Labor & SS from 02,03 to 01 Total Functional Costs 41,088 First Addition/Reallocation First Addition-Cnty Counsel L 23,992 First Addition-Others First Admin Reallocation 3,679 Total First 68,759 Second Addition/Reallocation Second Addition-Cnty Counse 611 Second Addition-Others Second Admin Reallocation 269 Total 69,

151 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 47, % 92,921 92,921 92, Cnty Counsel 43, % 83,783 83,783 83, Land Maint 21, % 41,018 41,018 41, Aud-Cont 61, % 120, , , GS-Purchasing 23, % 45,872 45,872 45, Human Resource 34, % 67,589 67, , Treasurer 53, % 104, , ,913 Cost Center Subtotal 285, % 555, ,750 1, , BOS 48, % 94,290 94, , DA 192, % 375, ,505 2, , Prob Svcs 170, % 332, ,316 1, , Prob Inst 283, % 551, ,882 3, , Pub Defend 108, % 210, ,986 1, , Court Ops 304, % 593, ,730 3, , Grand Jury 2, % 5,083 5, , Fire 127, % 249, ,042 1, , Sher-Coroner 513, % 1,000,506 1,000,506 5,951 1,006, Sher-Custody 612, % 1,192,397 1,192,397 7,093 1,199, PHD 370, % 720, ,983 4, , PHD-EMS 2, % 4,670 4, , PHD-HS 2, % 5,234 5, , PHD-EHS 14, % 28,183 28, , PHD-AS 59, % 115, , , ADMHS 82, % 160,922 (65,298) 95, , ADMHS-MHSA % 1,695 1, , ADMHS-ADP 3, % 6,766 6, , Soc Svcs 9, % 17,809 (297,052) (279,242) 106 (279,137) Ag Comm 54, % 105, , , P&D 38, % 75,731 75, , RDA IV 1, % 2,512 2, , P&D-Energy 18, % 36,765 36, , P&D-B&S 25, % 49,718 49, , PW-Admin 12, % 24,553 24, , PW-Roads 75, % 146, , , PW-Surveyor 8, % 15,764 15, , PW-Flood 21, % 41,006 41, , PW-Water 3, % 6,428 6, , PW-SWM 34, % 66,466 66, , PW-Lag San 3, % 6,773 6, , HCD 6, % 13,222 13, , Clk-Rec-Assr 179, % 348, ,804 2, , GS-Admin 29, % 57,005 57, ,

152 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 1, % 2,089 2, , GS-Veh Ops 34, % 66,855 66, , GS-Repro 14, % 27,371 27, , ITD 2, % 5,583 5, , ITD-ITS 47, % 92,234 92, , ITD-Comm 13, % 25,702 25, , Law Library 48, % 94,414 94, , LAFCO % 1,274 1, , APCD % 1,502 1, , Prop 10 3, % 6,387 6, , Dept , % 25,115 25, , Other 27, % 54,244 54, ,567 Subtotal 3,915, % 7,623,374 (362,350) 7,261,024 43,063 7,304,087 Direct Billed 362, , ,350 Total 3,915, % 7,623,374 7,623,374 43,063 7,666,437 Basis: Source: Square feet occupied per bldg maint costs G/S Bldg Square Footage Database 144

153 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 67, % 67,183 67,183 67, Soc Svcs 270, % 270, , ,999 Subtotal Direct Billed Total 338, % 338, , , , % 338, , ,182 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 145

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155 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 8, % 22,252 22,252 22, Cnty Counsel % 1,522 1,522 1, Land Maint 13, % 35,765 (8,810) 26,956 26, Aud-Cont 1, % 5,242 5,242 5, Human Resource % 1,643 1, , Treasurer 9, % 25,317 25, ,528 Cost Center Subtotal 33, % 91,743 (8,810) 82, , BOS 4, % 12,902 12, , Child Supt Srvc 7, % 19,269 (2,695) 16, , Prob Svcs % Prob Inst % 212 (15,300) (15,088) 2 (15,087) Pub Defend % Court Ops (24,651) % (67,099) (67,099) (560) (67,659) Grand Jury % Ct 0069 Svs % 2,333 2, , Fire % 1,085 1, , Sher-Coroner % 1,829 1, , PHD 1, % 3,058 3, , PHD-EHS % 1,075 1, , ADMHS 6, % 18,912 18, , Soc Svcs 7, % 19,516 (1,232) 18, , Ag Comm % P&D 3, % 9,238 9, , P&D-Energy % P&D-B&S % PW-Admin 56, % 154, ,592 1, , PW-Roads % HCD % 1,516 1, , Clk-Rec-Assr (3,230) % (8,793) (8,793) (73) (8,867) GS-Veh Ops % ITD-ITS % ITD-Comm (106) % (290) (77) (367) (2) (369) Law Library (3,900) % (10,617) (10,617) (89) (10,705) SBCAG % APCD % Prop % 1,656 1, , Dept 990 1, % 4,264 4, , Other 301, % 821,605 (795,432) 26,173 6,852 33,025 Subtotal 397, % 1,081,940 (823,545) 258,395 8, ,878 Direct Billed 823, , ,545 Total 397, % 1,081,940 1,081,940 8,483 1,090,

156 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 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 148

157 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 BOS % Prob Inst % Court Ops % Fire 1, % 4,430 4, , Sher-Coroner 2, % 6,466 6, , Sher-Custody % 1,145 1, , ADMHS % Ag Comm % P&D-B&S % GS-Airports % 854 (5,372) (4,518) 8 (4,510) Other 410, % 1,001,915 (485,955) 515,959 8, ,914 Subtotal 416, % 1,016,011 (491,327) 524,684 9, ,765 Direct Billed 491, , ,327 Total 416, % 1,016,011 1,016,011 9,080 1,025,092 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 149

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159 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 107,876 94,851 13, ,174 92,921 22,252 85,305 83,783 1, , ,738 16,735 16, , , , ,164 (15,087) , , , ,261 (67,659) 89 5,212 5, ,352 2, , ,524 1,094 4,470 1,014,825 1,006,457 1,844 6,523 1,200,644 1,199,489 1, , ,272 3,084 4,698 4,698 5,265 5,265 29,434 28,351 1, , , ,106 96,581 67,183 19, ,705 1,705 6,806 6,806 10,309 (279,137) 270,999 18, , , ,974 41,018 26,956 85,496 76,181 9,315 2,526 2,526 37,678 36, ,985 50, ,580 24, , , , (4,510) (4,510) 15,858 15,858 41,250 41,250 6,466 6,466 66,862 66,862 6,813 6,813 14,829 13,301 1, , ,273 5, , ,879 (8,867) 57,345 57,345 45,872 45,872 2,101 2,

160 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-Veh Ops GS-Repro Human Resources Treasurer ITD ITD-ITS ITD-Comm Law Library LAFCO SBCAG APCD Prop Dept Other DirectBilled 67,256 67, ,534 27,534 69,649 67,991 1, , ,913 25,528 5,617 5,617 92,793 92, ,486 25,855 (369) 84,270 94,975 (10,705) 1,282 1, ,917 1, ,095 6,425 1,670 29,564 25,264 4, ,506 54,567 33, ,914 1,677, , , ,327 Total 10,120,134 7,666, ,182 1,090,423 1,025,

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162 Santa Barbara County County-wide Cost Plan HUMAN RESOURCES ALLOCATION DETAIL 154

163 155

164 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 charges; attendance is recorded in the Employee University registration database. Health Insurance (Not self-insured): The costs to administer health plans other than the self-insurance plan are allocated based on the average number of employees enrolled in the other health plans. Dental Insurance (Not self-insured): The costs to administer the dental insurance program are allocated based on the average number of employees enrolled in the program. Dental Self-Insurance: The costs to administer the County's dental self-insurance fund are allocated directly to this fund. Unemployment Self-Insurance: The costs to administer the County's unemployment self-insurance fund are allocated directly to this fund. 156

165 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 3,428,404 3,428,404 Services and Supplies 992, ,920 Operating Transfers 10,306 10,306 Fixed Assets 66,421 66,421 Total Departmental Expenditures Deductions: 4,498, ,498,051 N/A: Operating Transfers (10,306) (10,306) N/A: Fixed Assets (66,421) (66,421) Total Deductions Additions: (76,727) 0 (76,727) Eq Use Allow 21,957 21, Str Use Allow 27,841 27, Cnty Exec 22,012 4,792 26, Cnty Counsel 57,082 1,454 58, Land Maint 7, , Aud-Cont 32, , GS-Purchasing 15, , GS-Fac Svcs 69, , Treasurer 1,404 1,404 Total Additions Cost Adjustments: 253,953 10, ,147 One-time rev from Broker Change (87,214) (87,214) Petty Cash Replenish SBCC Revenue from State (12,077) (12,077) Total Cost Adjustments (99,291) 0 (99,291) Total to be 4,575,986 10,194 4,586,

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167 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 3,428,404 1,221, ,244 1,527, Services and Supplies 992, , ,117 Operating Transfers 10,306 10,306 Fixed Assets 66,421 66,421 Total Expenditures Cost Adjustments: 4,498,051 1,830, ,244 1,861, Deductions (76,727) (76,727) SBCC Revenue from State (12,077) Redistribute benefits Program (11,450) 3,921 7,323 Petty Cash Replenish One-time rev from Broker Cha (87,214) (87,214) Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L 4,322,033 57,082 1,753,599 10, ,244 1,762,733 46,232 3,921 7,674 First Addition-Others 196, ,871 First Admin Reallocation (1,961,320) 329,952 1,357, Total First Second Addition/Reallocation Second Addition-Cnty Counse 4,575,986 1, ,196 3,166,371 1,177 3,921 7,986 Second Addition-Others 8,740 8,740 Second Admin Reallocation (9,017) 1,517 6,240 1 Total 4,586, ,713 3,173,789 3,921 7,

168 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Functional Costs for Human Resources Dental Self Insurance Unemployment Self Ins Employee University General Government Departmental Expenditures: Salaries and Benefits ,774 27,601 Services and Supplies 122,183 4,653 Operating Transfers Fixed Assets Total Expenditures Cost Adjustments: Deductions SBCC Revenue from State ,957 (12,077) 32,253 Redistribute benefits Program 206 Petty Cash Replenish One-time rev from Broker Cha Total Functional Costs First Addition/Reallocation First Addition-Cnty Counsel L First Addition-Others First Admin Reallocation 1, , ,767 32,253 24,531 Total First Second Addition/Reallocation Second Addition-Cnty Counse Second Addition-Others Second Admin Reallocation 1, , ,647 1,139 56, Total 1,709 1, ,786 56,

169 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 9, % 24,362 24,362 24, Cnty Counsel % Land Maint 3, % 9,510 9,510 9, Aud-Cont 4, % 12,104 12,104 12, GS-Purchasing % GS-Fac Svcs % Treasurer 1, % 2,766 2, ,773 Cost Center Subtotal 19, % 49,710 49, , DA 4, % 10,323 10, , Child Supt Srvc 3, % 9,961 9, , Prob Svcs 8, % 21,454 21, , Prob Inst 11, % 28,340 28, , Pub Defend 6, % 15,714 15, , Fire 23, % 61,638 61, , Sher-Coroner 33, % 86,044 86, , Sher-Custody 14, % 36,081 36, , Inmate Welfare % PHD 52, % 135, , , ADMHS 26, % 67,124 67, , ADMHS-ADP 7, % 18,681 18, , Soc Svcs 25, % 66,122 66, , Ag Comm 2, % 5,790 5, , P&D 9, % 23,508 23, , PW-Admin 9, % 24,370 24, , PW-Roads 1, % 3,073 3, , PW-Surveyor 2, % 5,487 5, , PW-SWM % 1,997 1, , HCD % 1,175 1, , Clk-Rec-Assr 1, % 5,143 5, , GS-Admin 4, % 12,323 12, , GS-Work Comp % GS-Liability % GS-Veh Ops % GS-Utilities % GS-Repro % ITD % ITD-ITS % ITD-Comm % SBC Retirement 2, % 6,149 6, , Dept 990 1, % 4,005 4, , Other % Subtotal 272, % 701, ,196 1, ,

170 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 Direct Billed Total 272, % 701, ,196 1, ,713 Basis: Source: Direct charges assigned in FIN FIN Expenditure Ledger 162

171 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 % 14,441 (1,507) 12,934 12, Cnty Counsel % 33,750 (941) 32,809 32, Land Maint % 93,166 (2,018) 91,148 91, Aud-Cont % 43,203 (1,351) 41,852 41, GS-Purchasing % 8,197 8,197 8, GS-Fac Svcs % 38,991 38,991 38, Treasurer % 33,474 (1,002) 32, ,557 Cost Center Subtotal % 265,222 (6,819) 258, , BOS % 16,083 16, , DA % 96,624 (1,935) 94, , Child Supt Srvc % 67,421 (1,758) 65, , Prob Svcs % 196,732 (6,497) 190, , Prob Inst % 132, , , Pub Defend % 49,896 (1,492) 48, , Fire % 202,977 (5,082) 197, , Sher-Coroner % 317,127 (11,459) 305, , Sher-Custody % 197, , , Inmate Welfare % 9,565 9, , PHD % 369,488 (10,934) 358, , PHD-EMS % 6,564 6, , PHD-HS % 1,545 1, , PHD-EHS % 21,535 21, , PHD-AS % 22,609 22, , ADMHS % 178,143 (8,119) 170, , ADMHS-MHSA % 35,421 35, , ADMHS-ADP % 16,176 16, , Soc Svcs % 440,602 (9,554) 431,048 1, , IHSS % 5,790 5, , DSS-ARRA % Ag Comm % 22,413 (928) 21, , P&D % 53,483 (2,925) 50, , P&D-Energy % 5,489 5, , P&D-B&S % 23,462 23, , P&D-Oil % 2,060 2, , PW-Admin % 10,300 (6,411) 3, , PW-Roads % 87,397 87, , PW-Surveyor % 11,221 11, , PW-Flood % 26,908 26, , PW-Water % 5,637 5, , PW-SWM % 64,545 64, , PW-Lag San % 10,960 10, , HCD % 7,828 (209) 7, ,

172 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 % 84,878 (2,012) 82, , GS-Admin % 11,724 (1,696) 10, , GS-Work Comp % 6,907 (137) 6, , GS-Liability % 2,057 (28) 2, , GS-Veh Ops % 14,976 (185) 14, , GS-Utilities % GS-Repro % 9,284 9, , ITD % 7,940 7, , ITD-ITS % 17,666 17, , ITD-Comm % 6,866 6, , Prop % 10,623 (204) 10, , Dept % 11,461 (521) 10, ,969 Subtotal 4, % 3,166,371 (78,905) 3,087,466 7,418 3,094,884 Direct Billed 78,905 78,905 78,905 Total 4, % 3,166,371 3,166,371 7,418 3,173,789 Basis: Source: Average number of employees - County only FIN Labor Transaction Ledger 164

173 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 % 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 %

174 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 GS-Admin % GS-Work Comp % GS-Liability % GS-Veh Ops % GS-Utilities % GS-Repro % ITD % ITD-ITS % ITD-Comm % SBC Retirement % Prop % Dept % Other % Subtotal Direct Billed Total 3, % 3,921 3,921 3,921 3, % 3,921 3,921 3,921 Basis: Source: Average number of enrolled employees PAY+ Payroll System 166

175 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 % 1,386 1,386 1, IHSS % 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 % GS-Admin %

176 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-Work Comp % GS-Liability % GS-Veh Ops % GS-Repro % ITD % ITD-ITS % ITD-Comm % SBC Retirement % Prop % Dept % Other % Subtotal Direct Billed Total 1, % 7,986 7, ,987 1, % 7,986 7, ,987 Basis: Source: Average number of enrolled employees PAY+ Payroll System 168

177 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 % 1,706 1, ,709 Subtotal Direct Billed Total % 1,706 1, , % 1,706 1, ,709 Basis: Source: 100% to Dental SI Fund Calculated by Personnel 169

178 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Human Resources Detail for 09 Unemployment Self Ins Units (A) Percent Gross Direct Billed First Second Total HR-Unemp SI % 1,375 1, ,378 Subtotal Direct Billed Total % 1,375 1, , % 1,375 1, ,378 Basis: Source: 100% to Unemployment SI Fund Calculated by Personnel 170

179 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 % 2,308 (225) 2,083 2, Cnty Counsel % 3,590 (350) 3,240 3, Land Maint 2, % 23,285 (2,270) 21,015 21, Aud-Cont 1, % 14,874 (1,425) 13,449 13, GS-Purchasing % 2,052 (200) 1,852 1, GS-Fac Svcs % 4,616 (350) 4,266 4, Treasurer % 6,924 (675) 6, ,262 Cost Center Subtotal 5, % 57,649 (5,495) 52, , BOS % 769 (75) DA % 6,411 (775) 5, , Child Supt Srvc 4, % 45,903 (4,500) 41, , Prob Svcs 3, % 39,492 (5,625) 33, , Prob Inst 2, % 23,080 (2,475) 20, , Pub Defend % 8,976 (900) 8, , Ct 5901 Svs % 3,847 3, , Fire % 3,077 (300) 2, , Sher-Coroner 2, % 22,823 (2,550) 20, , Sher-Custody 1, % 19,695 (2,320) 17, , Inmate Welfare % 3,334 (300) 3, , PHD 4, % 49,904 (5,495) 44, , PHD-EMS % 513 (50) PHD-HS PHD-EHS % 1,026 (100) PHD-AS % 2,052 (200) 1, , ADMHS 2, % 24,106 (2,325) 21, , ADMHS-MHSA % 2,052 (200) 1, , ADMHS-ADP % 1,026 (100) Soc Svcs 16, % 167,663 (16,570) 151, , IHSS % 5,642 (600) 5, , Ag Comm % 5,129 (525) 4, , P&D 2, % 30,312 (2,980) 27, , RDA IV P&D-Energy % 1,795 (175) 1, , P&D-B&S 1, % 11,284 (1,100) 10, , P&D-Oil PW-Admin % 5,385 (575) 4, , PW-Roads 1, % 18,361 (1,765) 16, , PW-Surveyor % 1,795 (150) 1, , PW-Water % 2,052 (150) 1, , PW-Proj Clnwtr % 4,103 (400) 3, , PW-SWM % 7,437 (750) 6, , PW-Lag San % 1,026 (100)

180 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 HCD % 3,334 (325) 3, , Clk-Rec-Assr 2, % 23,849 (2,400) 21, , GS-Admin % 3,847 (375) 3, , GS-Work Comp % 1,795 (175) 1, , GS-Liability % 513 (50) GS-Repro % 3,334 (325) 3, , ITD % 4,616 (325) 4, , ITD-ITS % 5,385 (525) 4, , ITD-Comm % 2,052 (200) 1, , SBC Retirement % 769 (75) APCD % 6,103 (845) 5, , Prop % 1,282 (125) 1, , Dept % 2,052 (300) 1, , Other (820) (820) (820) Subtotal 62, % 636,647 (66,490) 570,157 1, ,296 Direct Billed 66,490 66,490 66,490 Total 62, % 636, ,647 1, ,786 Basis: Source: Total course charges EU Database 172

181 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 5901 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-Proj Clnwtr PW-SWM PW-Lag San HCD Aud-Cont Clk-Rec-Assr GS-Admin 16,868 16, ,444 24,362 12, , , ,297 10,347 94, ,567 9,984 65, ,878 21, , ,756 28, , ,564 15,751 48, , ,717 61, , ,166 86, , ,895 36, , , , , , , ,059 6, ,552 1, ,606 21, ,628 22, ,258 67, , ,493 35, ,950 18,724 16, ,858 66, , ,386 10,882 5, ,020 5,803 21, ,877 9,510 91, ,859 23,562 50, ,148 5, ,821 23, ,080 2, ,206 24,426 3, ,758 3,081 87, ,454 5,500 11, ,096 26, ,579 5, ,711 73,654 2,001 64, ,953 10, ,861 1,178 7, ,585 12,104 41, ,991 5,155 83, ,929 12,352 10,

182 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Human Resources Unemployment Self Ins Employee University BOS Cnty Exec Cnty Counsel DA Child Supt Srvc Prob Svcs Prob Inst Pub Defend Ct 5901 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-Proj Clnwtr PW-SWM PW-Lag San HCD Aud-Cont Clk-Rec-Assr GS-Admin 696 2,083 3,240 5,649 41,493 33,944 20,650 8,093 3,854 2,783 20,318 17,413 3,040 44, ,856 21,828 1, ,419 5,053 4,614 21,015 27,391 1,624 10,205 4,821 16,632 1,649 1,906 3,711 6, ,015 13,449 21,496 3,

183 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-Purchasing GS-Fac Svcs GS-Work Comp GS-Liability GS-Veh Ops GS-Utilities GS-Repro HR-Unemp SI HR-Dent SI Treasurer ITD ITD-ITS ITD-Comm SBC Retirement APCD Prop Dept Other DirectBilled 10, , , , , , , , , , , , ,378 1,709 1,709 41,740 2,773 32, , , , , , , ,911 6, ,270 11,634 10, ,775 4,015 10, (817) ,395 78,905 Total 4,529, ,713 3,173,789 3,921 7,987 1,

184 County of Santa Barbara Schedule OMB Circular A-87 Cost Plan For Use in Fiscal Year Summary for Human Resources Unemployment Self Ins Employee University GS-Purchasing GS-Fac Svcs GS-Work Comp GS-Liability GS-Veh Ops GS-Utilities GS-Repro HR-Unemp SI HR-Dent SI Treasurer ITD ITD-ITS ITD-Comm SBC Retirement APCD Prop Dept Other DirectBilled 1,378 1,852 4,266 1, ,015 6,262 4,300 4,871 1, ,270 1,160 1,756 (820) 66,490 Total 1, ,

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186 Santa Barbara County County-wide Cost Plan TREASURER ALLOCATION DETAIL 178

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188 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 $ 50,485 Payroll 8,858 Total to Auditor $ 59,343 Treasurer Central Collections $ 4,692 Bank Activity Charges 310,255 Total to Treasurer $ 314,947 Total to Functions $ 374,290 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. 180

189 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 4,714,291 4,714,291 Services and Supplies 1,495,955 1,495,955 Operating Transfers 7,471 7,471 Intrafund Trfs(+) 1,612 1,612 Total Departmental Expenditures Deductions: 6,219, ,219,329 N/A: Operating Transfers (7,471) (7,471) Total Deductions Additions: (7,471) 0 (7,471) Eq Use Allow 6,149 6, Str Use Allow 24,709 24, Cnty Exec 21,355 4,523 25, Cnty Counsel 157,664 4, , Land Maint 5, , Aud-Cont 53,017 1,563 54, GS-Purchasing 7, , GS-Fac Svcs 129, , Human Resources 41, ,740 Total Additions Cost Adjustments: 446,758 12, ,302 Bank Charges (59,343) (59,343) Interest from small claim courts (1,502) (1,502) NSF (712) (712) Total Cost Adjustments Total to be (61,557) 0 (61,557) 6,597,058 12,544 6,609,

190 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 4,714, , ,948 23,115 3,104,512 Services and Supplies 1,495, , ,737 55, ,903 Operating Transfers 7,471 7,471 Intrafund Trfs(+) 1,612 1, Total Expenditures Cost Adjustments: 6,219,329 1,329, ,685 79,048 4,092,497 Deductions (7,471) (7,471) NSF (712) (712) Interest from small claim court (1,502) (1,502) Bank Charges (59,343) 4, ,254 (374,289) Total Functional Costs First Addition/Reallocation 6,150,300 1,329, , ,254 79,048 3,710,737 First Addition-Cnty Counsel L 157,664 59,837 97,827 First Addition-Others 289, ,094 First Admin Reallocation (1,678,030) 267,807 10,422 1,399,801 Total First Second Addition/Reallocation 6,597, , ,254 89,470 5,208,365 Second Addition-Cnty Counse 4,931 1,871 3,060 Second Addition-Others 7,614 7,614 Second Admin Reallocation (9,485) 1, ,912 Total 6,609, , ,254 89,529 5,219,

191 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 25, % 1,379 1, , Prob Svcs 11,606, % 630, , , Pub Defend 1,783, % 96,910 96, , Fire 32, % 1,783 1, , Sher-Custody 5, % PHD 2,640, % 143, , , Soc Svcs 2,011, % 109, , , Ag Comm 5, % P&D 82, % 4,470 4, , PW-SWM 6, % GS-Veh Ops 1, % SBC Retirement % Other Subtotal Direct Billed Total 18,200, % 988, ,969 1, ,483 18,200, % 988, ,969 1, ,483 Basis: Source: Seconds logged per client & dollars collected Treasurer CUBS System 183

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193 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 2, % 2,230 2,230 2, Aud-Cont % GS-Purchasing % GS-Fac Svcs 3, % 3,366 3,366 3, Human Resource % Cost Center Subtotal 7, % 7,722 7,722 7, BOS % DA 1, % 1,086 1,086 1, Child Supt Srvc % Prob Svcs 3, % 3,153 3,153 3, Prob Inst 2, % 2,455 2,455 2, Pub Defend % Grand Jury % Ct 0069 Svs % Fire 2, % 2,991 2,991 2, Sher-Coroner 5, % 5,283 5,283 5, Sher-Custody 2, % 2,514 2,514 2, Inmate Welfare % PHD 13, % 13,518 13,518 13, PHD-CHIP % PHD-EMS % PHD-HS % PHD-EHS % PHD-AS % PHD-TSAC % PHD-ARRA % ADMHS 4, % 4,948 4,948 4, ADMHS-MHSA % ADMHS-ADP 1, % 1,582 1,582 1, Soc Svcs 25, % 25,445 25,445 25, IHSS % DSS-ARRA % Ag Comm % P&D 1, % 1,867 1,867 1, RDA IV % P&D-Energy % P&D-B&S % P&D-Oil % PW-Admin % PW-Roads 2, % 2,529 2,529 2,

194 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 GS-Airports % PW-Surveyor % PW-Flood 1, % 1,254 1,254 1, PW-Water % PW-Proj Clnwtr % PW-SWM 3, % 3,026 3,026 3, PW-Lag San % HCD % HCD-AH % HCD-Home Pro % HCD-CDBG % Clk-Rec-Assr 2, % 2,523 2,523 2, GS-Admin % GS-Med Mal % GS-Work Comp 13, % 13,650 13,650 13, GS-Liability % GS-Veh Ops 1, % 1,367 1,367 1, GS-Utilities 6, % 6,053 6,053 6, GS-Repro % HR-Dent SI 6, % 6,655 6,655 6, ITD % ITD-ITS % ITD-Comm % Law Library % SBC Retirement 2, % 2,580 2,580 2, LAFCO % Goleta Cem Dist % Lompoc Cem Di % CSFPD % MVMD % CVRD % IVRPD % Mont San Dist % SBCAG 1, % 1,664 1,664 1, APCD 1, % 1,169 1,169 1, Prop % Dept % Other 178, % 178, , ,612 Subtotal Direct Billed Total 309, % 310, , , , % 310, , ,

195 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 Basis: Source: Activity charges per quantity of transactions FIN Expenditure Ledger 187

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197 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 % 1,000 1,000 1, Land Maint % 1,870 1,870 1, Aud-Cont % 1,179 1,179 1, GS-Purchasing % GS-Fac Svcs % 1,150 1,150 1, Human Resource % Cost Center Subtotal % 6,703 6,703 6, BOS % DA % 3,015 3, , Child Supt Srvc % 2,353 2, , Prob Svcs % 6,841 6, , Prob Inst % 2,235 2, , Pub Defend % 1,411 1, , Fire % 7,118 7, , Sher-Coroner % 8,307 8, , Sher-Custody % 5,788 5, , Inmate Welfare % PHD % 10,013 10, , PHD-EMS % PHD-HS % PHD-EHS % PHD-AS % ADMHS % 4,309 4, , ADMHS-MHSA % ADMHS-ADP % Soc Svcs % 12,173 12, , IHSS % Ag Comm % PLCFD % P&D % 1,709 1, , P&D-Energy % P&D-B&S % PW-Admin % PW-Roads % 2,530 2, , PW-Surveyor % PW-Flood % PW-Water % PW-SWM % 1,137 1, , PW-Lag San % HCD % Clk-Rec-Assr % 2,797 2, ,

198 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 GS-Admin % GS-Work Comp % GS-Liability % GS-Veh Ops % GS-Repro % ITD % ITD-ITS % ITD-Comm % SBC Retirement % Prop % Dept % Other % Subtotal Direct Billed Total 2, % 89,470 89, ,529 2, % 89,470 89, ,529 Basis: Source: Average number of contributing employees Pay+ Payroll System 190

199 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-CHIP PHD-EMS PHD-HS PHD-EHS PHD-AS PHD-TSAC PHD-ARRA 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 , , ,000 5,484 1,381 1,086 3,017 2, , , ,643 3,153 6,846 4,691 2,455 2,237 99,070 97, , ,899 1,785 2,991 7,123 13,596 5,283 8,313 8, ,514 5, , ,704 13,518 10, , , ,260 4,948 4,312 1, ,966 1, , ,455 25,445 12, , ,100 2,230 1, ,054 4,477 1,867 1, , ,062 2,529 2, ,244 1,

200 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 PW-SWM PW-Lag San 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-Veh Ops GS-Utilities GS-Repro Human Resources HR-Dent SI ITD ITD-ITS ITD-Comm Law Library SBC Retirement LAFCO Goleta Cem Dist Lompoc Cem Dist CSFPD MVMD CVRD IVRPD Mont San Dist SBCAG APCD Prop Dept Other 4, ,026 1,138 1, , ,179 5,322 2,523 2, ,516 3,366 1, ,882 13, , , ,053 6, , ,655 6, , , ,664 1,664 1,169 1,169 1, , , Total 1,390, , ,254 89,

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202 Santa Barbara County County-wide Cost Plan SUPPLEMENTAL INFORMATION 194

203 195

204 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

205 197

206 Santa Barbara County County-wide Cost Plan Supplemental Information INTERNAL SERVICE FUNDS 198

207 199

208 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 9-200

209 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. 201

210 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. 202

211 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. 203

212 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. 204

213 COUNTY OF SANTA BARBARA, CALIFORNIA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET ASSETS June 30, 2009 (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 $ 3,659 $ 15,156 $ 44,175 $ 8,505 $ 279 $ 360 $ 72,134 Accounts receivable, net: Use of money and property Intergovernmental Charges for services Other Inventories Total current assets 3,682 15,362 44,815 8, ,158 Noncurrent assets: Restricted cash and investments Capital assets, net of accumulated depreciation (Note 6) 1,426 14, , ,137 Total noncurrent assets 1,426 14, , ,147 Total assets 5,108 29,504 44,838 10, ,305 LIABILITIES Current liabilities: Accounts payable Salaries and benefits payable Compensated absences Capital lease obligations Liability for self-insurance claims , ,782 Total current liabilities , ,504 Noncurrent liabilities: Compensated absences Capital lease obligations Liability for self-insurance claims , ,601 OPEB obligation Total noncurrent liabilities , ,306 Total liabilities , ,810 NET ASSETS Invested in capital assets, net of related debt 1,418 14, , ,004 Unrestricted 3,049 14,988 6,714 8, ,491 Total net assets $ 4,467 $ 29,121 $ 6,733 $ 10,612 $ 5 $ 557 $ 51,495 The notes to the financial statements are an integral part of this statement. 205

214 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, 2009 (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 $ 5,820 $ 9,388 $ 25,728 $ 3,791 $ 5,511 $ 1,068 $ 51,306 Self-insurance recovery , ,250 Other operating revenues Total operating revenues 5,820 9,494 27,029 3,908 5,511 1,141 52,903 Operating expenses: Salaries and benefits 3,332 1,944 1,352 1, ,417 Services and supplies 1,641 4,875 5,232 1,748 5, ,515 Self-insurance claims , ,880 Contractual services Depreciation and amortization 589 2, ,503 County overhead allocation Total operating expenses 5,821 9,271 23,759 3,964 5,661 1,186 49,662 Operating income (loss) (1) 223 3,270 (56) (150) (45) 3,241 Non-operating revenues (expenses): Use of money and property , ,118 Interest expense (6) (6) Loss on sale of capital assets (2) (27) (29) State and federal aid Other non-operating revenues ,165 Total non-operating revenues , ,286 Income (loss) before transfers , (40) 6,527 Transfers in ,070 Transfers out (597) (374) -- (43) (1,014) Transfers in (out), net (597) (149) Change in net assets (461) 518 5, ,583 Total net assets - beginning 4,928 28,603 1,199 10, ,912 Total net assets - ending $ 4,467 $ 29,121 $ 6,733 $ 10,612 $ 5 $ 557 $ 51,495 The notes to the financial statements are an integral part of this statement. 206

215 COUNTY OF SANTA BARBARA, CALIFORNIA INTERNAL SERVICE FUNDS COMBINING STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED June 30, 2009 (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 $ 5,811 $ 9,481 $ 26,098 $ 3,929 $ 5,511 $ 1,129 $ 51,959 Receipts from self-insurance recovery , ,250 Payments to employees (3,219) (1,860) (1,323) (1,059) (117) (527) (8,105) Payments to suppliers (2,137) (5,014) (4,928) (2,145) (5,516) (513) (20,253) Payments for self-insurance claims (16,880) (16,880) County overhead allocation payments to the General Fund (106) (218) (63) (122) -- (23) (532) Other receipts ,165 Net cash provided by operating activities 351 2,405 5, ,604 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from other funds Transfers to other funds (343) (374) -- (43) (760) State and federal aid Net cash provided (used) by noncapital and related financing activities (320) (144) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchase of capital assets (488) (927) -- (259) (1,674) Proceeds from sales of capital assets Principal paid on capital lease obligations (4) -- (2) (2) -- (55) (63) Interest paid on capital lease obligations (6) (6) Net cash used by capital and related financing activities (492) (803) (2) (261) -- (61) (1,619) CASH FLOWS FROM INVESTING ACTIVITIES Use of money and property received , ,370 Net cash provided by investing activities , ,370 Net increase (decrease) in cash and cash equivalents (333) 1,963 6, ,449 Cash and cash equivalents - beginning 3,992 13,203 37,612 7, ,695 Cash and cash equivalents - ending $ 3,659 $ 15,166 $ 44,175 $ 8,505 $ 279 $ 360 $ 72,144 Reconciliation of cash and cash equivalents to the Statement of Net Assets Cash and investments per Statement of Net Assets $ 3,659 $ 15,156 $ 44,175 $ 8,505 $ 279 $ ,134 Restricted cash and investments per Statement of Net Assets Total cash and cash equivalents per Statement of Net Assets $ 3,659 $ 15,166 $ 44,175 $ 8,505 $ 279 $ 360 $ 72,144 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ (1) $ 223 $ 3,270 $ (56) $ (150) $ (45) $ 3,241 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation and amortization 589 2, ,503 Other non-operating revenues ,165 Changes in assets and liabilities: Accounts receivable (9) (13) (12) 306 Inventories Accounts payable (343) (298) 993 (9) Salaries and benefits payable Self-insurance claims (463) (463) Net cash provided by operating activities $ 351 $ 2,405 $ 5,137 $ 616 $ 29 $ 66 $ 8,604 Noncash investing, capital, and financing activities $ -- $ -- $ -- $ -- $ -- $ -- $ -- The notes to the financial statements are an integral part of this statement. 207

216 Santa Barbara County County-wide Cost Plan Supplemental Information STRUCTURES 208

217 209

218 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 , ,819 N ,384 16,384 P ,119 13,119 T , ,022 1,244, ,244,345 Cost Plan Unit County Executive F , , , ,238 Cost Plan Unit County Counsel F , , , ,322 Cost Plan Unit District Attorney F ,542,141 6,542,141 P , ,369 T ,661,315 2,661,315 T ,515,405 2,515,405 5,822,089 6,542,141 12,364,230 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 , ,145 L , ,145 L , ,145 L ,396,578 1,396,578 L , ,739 L , ,971 T , ,160 T , ,160 T ,911,948 5,911,948 5,911,948 5,708,944 11,620,892 Cost Plan Unit Public Defender T ,169,204 1,169,204 F ,666,399 1,666,399 F , ,607 P , ,589 T ,223,129 3,223,129 5,259,724 1,169,204 6,428,

219 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 ,871 43,871 C , ,018 C , ,331 C , ,252 C , ,252 C ,274 47,274 C ,274 47,274 J ,871 43,871 J ,912 78,912 J ,912 78,912 J ,912 78,912 T ,505 29,505 29,505 1,781,382 1,810,886 Cost Plan Unit Sheriff-Law Enforcement J , ,710 J ,871 43,871 J ,871 43,871 J ,982,729 1,982,729 J ,433,098 1,433,098 J ,420,387 2,420,387 T , ,863 F , ,413 N ,620 71,620 P , ,202 P ,855 30,855 T , ,096 1,760,186 6,734,530 8,494,715 Cost Plan Unit Sheriff-Custody J ,237,598 1,237,598 J ,237,598 1,237,598 J ,902,832 3,902,832 J , ,420 J , ,420 J , ,492 J , ,420 J ,472,060 9,472,060 J ,336,118 3,336,118 3,336,118 17,431,840 20,767,958 Cost Plan Unit Public Health Dept-HS N ,274 47,274 J ,752 52,752 52,752 47, ,026 Cost Plan Unit Public Health Dept-AS H ,412,206 1,412, ,412,206 1,412,

220 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 , ,894 N , ,604 T , ,405 A ,135 8,135 J , ,369 P ,880 17,880 T , , , ,904 1,103,489 Cost Plan Unit Landscape Maintenance D ,201,939 1,201,939 J , ,943 F , , ,364 2,164,882 2,268,246 Cost Plan Unit Planning & Development F ,198,037 1,198,037 1,198, ,198,037 Cost Plan Unit P&D-Energy Division F , , , ,082 Cost Plan Unit P&D-Building & Safety F , ,385 T , , , ,885 Cost Plan Unit Public Works-Admin F , , , ,962 Cost Plan Unit Public Works-Surveyor F , , , ,109 Cost Plan Unit Housing and Community Developme F ,225 82,225 F ,681 91, , ,906 Cost Plan Unit Auditor-Controller F , ,210 F ,067,726 1,067,726 T ,059 13,059 T ,836 48,836 1,313, ,313,

221 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 ,671,276 4,671,276 F ,697,946 1,697,946 F ,649 52,649 F ,278,826 1,278,826 F , ,405 P ,106 97,106 T , ,504 4,415,435 4,671,276 9,086,711 Cost Plan Unit General Services-Admin L , ,705 F , ,588 F , ,389 L ,395 16,395 L ,395 16,395 L ,395 16,395 L ,395 16,395 L ,395 16,395 L ,395 16, , ,705 1,631,049 Cost Plan Unit General Services-Purchasing F , ,895 J , , , ,791 Cost Plan Unit General Services-Facilities Services F , ,591 F , ,180 F , ,180 J , ,829 J , ,401 J , ,909 J , ,909 N , ,604 A , ,624 F , ,280 F , ,823 J , ,943 J ,813 8,813 P , ,464 T , ,758 T ,634 95,634 T ,822,370 2,822,370 5,032,709 3,404,603 8,437,312 Cost Plan Unit Human Resources J , ,217 F , ,466 F , ,389 1,068, ,217 1,392,

222 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 ,049 58,049 F , ,677 J ,995 30,995 T , ,730 1,235, ,235,450 Cost Plan Unit Information Technology F ,050 46,050 F ,598 75, , ,648 Cost Plan Unit Department 990 F , ,561 T ,259 35, , ,820 Total for General Fund 44,665,836 58,566, ,231,860 s to the Special Revenue Funds Cost Plan Unit Grand Jury F , , , ,136 Cost Plan Unit Public Health Department J , ,829 P ,070,077 3,070,077 T ,157,031 4,157,031 J , ,412 J ,618,031 3,618,031 J ,352,328 2,352,328 T , ,817 7,648,589 8,124,937 15,773,525 Cost Plan Unit Public Health Dept-EMS J ,137 91,137 91, ,137 Cost Plan Unit Public Health Dept-EHS T , , , ,726 Cost Plan Unit Alcohol, Drug & Mental Health Serv J , ,401 J ,326,855 1,326,855 J , ,401 J , ,839 J ,774 59,774 J ,738,717 1,738,717 J ,741 16,741 P , ,955 T , ,746 3,324,773 1,893,656 5,218,

223 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 ,883 39,883 39, ,883 Cost Plan Unit ADMHS-Alcohol and Drug Program J , , , ,038 Cost Plan Unit Social Services J , ,710 J ,019,631 9,019,631 P ,147,786 2,147,786 J ,739,618 5,739,618 T ,638,129 7,638,129 13,377,747 11,296,127 24,673,874 Cost Plan Unit RDA Isla Vista F ,150 67,150 67, ,150 Cost Plan Unit Public Works-Roads F , , , ,989 Cost Plan Unit Public Works-Water Agency F , , , ,670 Cost Plan Unit Prop 10 Tobacco Tax T , , , ,365 Total for Special Revenue Funds 26,804,202 21,314,720 48,118,921 s to the Internal Service Funds Cost Plan Unit General Services-Workers' Compens F ,099 20,099 20, ,099 Cost Plan Unit General Services-Vehicle Operations J ,282 76,282 J ,282 76,282 T ,634 95,634 J ,698 14,698 14, , ,895 Cost Plan Unit General Services-Reprographics F , , , ,405 Cost Plan Unit ITD-Information Tech Services F ,186 37,186 F , ,965 T ,104 6, , ,

224 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT FISCAL YEAR EXHIBIT 4 Cost Plan Unit ITD-Communications Multi-Use Buildings Struct. Code Single-Use Buildings Struct. Code Total F ,682 51,682 J ,111 18,111 T ,634 95, , ,427 Total for Internal Service Funds 1,377, ,197 1,626,081 s to the Agency - Spec Dist Operating Fund Cost Plan Unit Court Operations T , ,752 T , ,977 T , ,882 F ,565,970 1,565,970 N , ,490 P , ,541 T ,077,650 1,077,650 3,756,652 1,257,611 5,014,263 Cost Plan Unit Law Library F , ,779 T , , , ,529 Cost Plan Unit Santa Barbara LAFCO F ,349 28,349 28, ,349 Total for Agency - Spec Dist Operating Funds 4,643,530 1,257,611 5,901,142 Total Structure s $77,491,453 $81,386,551 $158,878,

225 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 1,361, , ,759 F01001 F01001-Schwartz Building 1,697,946 1,697,946 F01002 F01002-McDONALD BUILDING 961, ,516 F01004 F01004-ENGINEERING BUILDING 4,247, ,362 4,139,500 F01005 F01005-ADMINISTRATION BUILDING 8,252, ,586 7,994,190 F02002 F02002-County Courthouse Annex 1,836,535 1,836,535 F02003 F02003-Santa Barbara Courthouse 2,557,086 2,557,086 F02004 F02004-SBCH East Wing & Jail 1,389,774 1,389,774 J02002 J02002-CASA NUEVA OFFICE BUILDING 6,167, ,129 5,739,618 J02003 J02003-PHD SAN ANTONIO BLDG. 1 1,464, ,756 1,018,339 J02013 J02013-County Archives Building (#10) 897, , ,480 J02014 J02014-PHD HEALTH CLINIC BLDG #4 4,031, ,940 3,717,688 J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 4,295, ,357 4,122,040 J02017 J SB Coop Extension 375, ,007 J03010 J03010-SBC MAIN JAIL 6,080,435 2,717,393 3,363,042 J04010 J04010-CORP YARD COMM/FLOOD BLDG 127, ,904 L03004 L03004-SY AIRPORT HANGER A1-5 32,789 16,395 16,395 L03005 L03005-SY AIRPORT HANGER A ,789 16,395 16,395 L03010 L03010-SY AIRPORT HANGER B1-5 32,789 16,395 16,395 L03011 L03011-SY AIRPORT HANGER B ,789 16,395 16,395 L03012 L03012-SY AIRPORT HANGER C1-7 32,789 16,395 16,395 L03013 L03013-SY AIRPORT HANGER C ,789 16,395 16,395 N02001 N02001-SYV OFFICE BUILDING 279,604 77, ,495 P03001 P03001-LOMPOC 'OLD' COURT 3,165,497 3,165,497 P03003 P03003-LOMPOC ADMIN. BLDG. 454, ,796 P05001 P05001-LOMPOC VMB 185, ,583 P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/ST 32,644 32,644 T02002 T02002-BETTERAVIA CENTER BLDG D. ADMIN. 2,025,574 2,025,574 T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICE 10,297,241 10,297,241 T03006 T03006-NORTH COUNTY TECHNICAL SERVICE 361, ,702 T03101 T03101-SM MENTAL HEALTH CENTER 1,104, , ,746 T03301 T03301-SM JUVENILE HALL 16,029,598 9,040,000 6,989,598 T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLD 282, ,709 95,634 T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS 282, ,709 95,634 T04004 T04004-SM COURT COMPLEX COURTHOUSE BL 4,051, ,707 3,812,161 T04008 T04008-SM COURT COMPLEX COURT BLDG G 8,560,904 8,560,904 Total Multi-Use Structures 93,055,561 15,564,109 77,491,

226 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 43,871 43,871 C15001 C15001-FIRE STATION #15 126, ,018 C18001 C18001-FIRE STATION #18 620, ,170 C18003 C18003-FIRE STATION #18 GEN/STORAGE BLDG 620, ,170 C22001 C22001-FIRE STATION #22 263, ,331 C23001 C23001-FIRE STATION 23 VEHICLE GARAGE 269, ,252 C23002 C23002-FIRE STATION 23 STATION HOUSE 269, ,252 C24001 C24001-FIRE STATION 24 C31001 C31001-FIRE STATION #31 47,274 47,274 C31004 C31004-FIRE DEPT. OPERATIONS OFFICE 47,274 47,274 C32001 C32001-FIRE STATION #32 2,310,890 2,310,890 C41001 C41001-NEW CUYAMA FIRE STATION #41 118, ,658 C51001 C51001-LOMPOC FIRE STATION #51 D99999 Parks Facilities 2,661,514 1,459,575 1,201,939 F01006 F01006-District Attorney Office Building 6,542,141 6,542,141 F01009 F01009-Court Services Bldg 269, ,591 F01011 F01011-PROBATION BUILDING 1,820, ,758 1,382,289 F01012 F01012-SB MUSEUM of ART F02001 F02001-HALL of RECORDS 4,671,276 4,671,276 F03002 F03002-SB HISTORICAL SOCIETY MUSEUM F04001 F04001-SB VETERANS MEMORIAL BLDG. 190, ,180 F04002 F04002-SB VMB RESIDENCE/STORAGE 190, ,180 F ,629,426 4,629,426 F80200 F80200-SUMMERLAND ROAD YARD GARAGE FL3007 FL3007-HEALTH CLINIC/MH OFFICE (FRANKLIN 1,486,452 1,486,452 H01001 H01001-SB AHR SHELTER MAIN OFFICE 5,330,603 3,918,397 1,412,206 J01001 J01001-DSS Community Center 681, , ,710 J01003 J01003-Coroner Offices 243, , ,710 J01009 J01009-Fire Battalion Chief Offices 43,871 43,871 J01010 J01010-SOD OFFICE 2 43,871 43,871 J01011 J01011-Sheriff Special Ops Intel Off. 43,871 43,871 J01015 J01015-SB JUVENILE SERVICES/PROBATION 512, ,211 J01018 J01018-SB JUVENILE HALL 1,295,692 1,295,692 J02001 J02001-CASA DEL MURAL BLDG #6 425, , ,401 J02004 J02004-PHD ADMINISTRATION BLDG #8 897, ,829 J02006 J02006-PHD-DSS-Annex 897, ,829 J02007 J02007-ADMHS Childrens Services 6,637,235 5,310,380 1,326,855 J02020 J02020-AG. COMM./WEIGHTS & MEASURES 211, ,

227 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 J02022 J02022-EMPLOYEE UNIVERSITY 323, ,217 J02028 J02028-SOCIAL SERVICE MAIN OFFICE 9,377, ,766 9,019,631 J02029 J02029-MENTAL HEALTH BLDG 425, , ,401 J02030 J V A CLINIC 891, ,401 J03006 J03006-SBC MAIN JAIL DRY FOOD STORE BLDG. 1,237,598 1,237,598 J03011 J03011-SBC MAIN JAIL PRINT SHOP 1,237,598 1,237,598 J03015 J03015-SBC MAIN JAIL NW ADDITION 4,902,832 1,000,000 3,902,832 J03016 J03016-SBC HONOR FARM INMATE SERVICES B 357, ,420 J03017 J03017-SBC H0NOR FARM MAIN BUILDING 357, ,420 J03021 J03021-SBC HONOR FARM LAUNDRY 509, ,492 J03022 J03022-SBC HONOR FARM CLASSROOM 357, ,420 J03028 J03028-SBC MAIN JAIL INMATE RECEPTION CE 9,472,060 9,472,060 J03034 J03034-SHERIFF'S EMERGENCY DISPATCH CNT 1,982,729 1,982,729 J03035 J03035-SHERIFF ADMINISTRATION BUILDING 1,433,098 1,433,098 J04001 J04001-SHERIFF'S SHOOTING RANGE 2,420,387 2,420,387 J04002 J04002-SHERIFF'S TRAINING FACILITY BUILDIN 285, ,622 J04014 J04014-CORP YARD VEHICLE OPS OFFICE/GARA 76,282 76,282 J04019 J04019-CORP YARD VEHICLE OPS SHOP 76,282 76,282 J04034 J04034-PARKS ROAD YARD OFFICE/SHOP/PRKN 962, ,943 J05001 J05001-FIRE DEPARTMENT ADMIN. BLDG 979, ,184 78,912 J05002 J05002-FIRE DEPARTMENT ADMIN. WAREHOUS 979, ,184 78,912 J05005 J05005-SBCOFD Warehouse/Office 979, ,184 78,912 J05011 J05011-SBEO ADMINISTRATION BLDG. 342, ,909 J05016 J05016-SBEO AUDITORIUM 342, ,909 L02001 L02001-LPBC DINING HALL & KITCHEN 356, ,145 L02002 L02002-LPBC CONFERENCE ROOM 356, ,145 L02003 L02003-LPBC Kitchen Restrooms 356, ,145 L02005 L02005-LPBC TRI-CTY BOOT CAMP VOCATIONA 369, ,153 L02013 L02013-LPBC TRI-COUNTY BOOT CAMP DORM 606, ,558 L02016 L02016-LPBC Dorm Personals Bidg. 1,396,578 1,396,578 L02021 L02021-LPBC Los Robles High School 142, ,739 L02024 L02024-LPBC ADMINISTRATION BUILDING 568, ,971 L03001 L03001-SY AIRPORT ADMINISTRATION BLDG 919, ,705 N01002 N01002-BUELLTON SENIOR CNTR BLDG #1 47,274 47,274 N02002 N02002-SOLVANG SENIOR CENTER 279, ,604 N02006 N02006-SYV AG COMMISSIONER'S OFFICE 279, ,604 P02001 P02001-VANDENBERG VILLAGE LIBRARY 257, ,677 P03004 P03004-Lompoc Mental Health MISC Office 432, ,250 P06004 P06004-LOMPOC ROAD YARD MODULAR OFFIC 32,644 32,644 P06005 P06005-LOMPOC ROAD YARD GARAGE 32,644 32,644 P06007 P06007-LOMPOC ROAD YARD SHOP & STOR. 32,644 32,

228 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 P07001 P07001-LOMPOC COMMUNITY HEALTH SERVIC 4,859,215 1,789,138 3,070,077 P07003 P07003-LOMPOC DEPT OF SOCIAL SERVICES BL 2,147,786 2,147,786 P07004 P07004-Lompoc Wellness Center 162, ,590 P08001 P08001-LOMPOC ANIMAL SHELTER OFFICE/CAT P10001 P10001-SURF STATION Shelter 1 1,108,640 1,108,640 T02001 T02001-BETTERAVIA BLDG B, SM PHD HEALTH 4,157,031 4,157,031 T02006 T02006-BETTERAVIA BLDG A PROBATION 4,121,627 4,121,627 T03001 T03001-SM AG COMMISSIONERS PESTICIDE BL 259, ,405 T03201 T03201-SM SHERIFF'S SUB-STATION 681, ,863 T03303 T03303-SM JUVENILE HALL Modular 1 362, ,160 T03304 T03304-SM JUVENILE HALL Modular 2 362, ,160 T03402 T03402-SM CORP YARD VEHICLE OPS BLDG 282, ,709 95,634 T , ,776 T04001 T04001-SM COURT COMPLEX COURT CLERKS B 331, ,752 T04002 T04002-Facilities Maintenance Shop T04003 T04003-SM COURT COMPLEX JURY ASSY BLDG 483, ,977 T04006 T04006-SM COURT COMPLEX PUB. DEFEND BL 1,548, ,730 1,169,204 T , ,882 T05003 T Santa Maria CARES Building 3,401,907 3,401,907 X01001 X01001-NEW CUYAMA MODULAR LIBRARY 129, ,815 X01002 X01002-NEW CUYAMA RD YD OFFICE & GARAG Total Single-Use Structures 118,564,179 37,177,627 81,386,551 Combined Total for Multi and Single Use Structures 211,619,740 52,741, ,878,

229 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 1,361,415 Common Square Feet 0 Excludable Costs 510,656 Excludable Square Feet 0 Allocable Square Feet 13,910 Allocable Costs 850,759 CPU CPU Occupant SqFt Alloc Pcnt Agricultural Commissioner % 8, General Services-Facilities S 13, % 842,624 13, % 850,759 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 Human Resources % 98, Human Resources 5, % 817, Information Technology % 15, Information Technology % 30,700 6, % 961,

230 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 4,247,862 Excludable Costs 108,362 Allocable Costs 4,139,500 CPU CPU Occupant SqFt Alloc Pcnt Planning & Development 7, % 977, Planning & Development 1, % 220, P&D-Energy Division 6, % 818, P&D-Building & Safety 2, % 262, Public Works-Admin 3, % 473, Public Works-Roads 4, % 512, Public Works-Surveyor 1, % 230, Public Works-Flood Control 3, % Public Works-Water Agency 1, % 125, Housing and Community Dev % 82, Auditor-Controller 1, % 184, Clerk-Recorder-Assessor % 52, Treasurer % 58, Information Technology % 75, ITD-Information Tech Servic % 37, Santa Barbara LAFCO % 28,349 37, % 4,139,

231 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 68,013 Common Square Feet -2,200 Excludable Square Feet 0 Allocable Square Feet 70,213 Acquistion Cost 8,252,776 Excludable Costs 0 Allocable Costs 8,252,776 CPU CPU Occupant SqFt Alloc Pcnt Board of Supervisors 4, % 581, County Executive 7, % 894, County Counsel 6, % 802, Housing and Community Dev % 15, Housing and Community Dev % 76, Auditor-Controller 9, % 1,067, Clerk-Recorder-Assessor 10, % 1,278, General Services-Admin 2, % 258, General Services-Admin 2, % 254, General Services-Purchasing 1, % 117, General Services-Purchasing 2, % 317, General Services-Workers' C % 20, General Services-Reprograp 2, % 263, Human Resources % 74, Human Resources % 78, Treasurer 6, % 800, ITD-Information Tech Servic 4, % 577, ITD-Information Tech Servic 2, % 293, Department % 37, Department 990 1, % 148, Department % 35, Other 2, % 258,586 70, % 8,252,776 Structure Code: F02002 F02002-County Courthouse Annex Total Square Feet 11,399 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 11,399 Acquistion Cost 1,836,535 Excludable Costs 0 Allocable Costs 1,836,535 CPU CPU Occupant SqFt Alloc Pcnt Public Defender 10, % 1,666, Grand Jury 1, % 170,136 11, % 1,836,

232 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 2,557,086 Excludable Costs 0 Allocable Costs 2,557,086 CPU CPU Occupant SqFt Alloc Pcnt Public Defender 2, % 138, Court Operations 31, % 1,565, Landscape Maintenance % 44, Landscape Maintenance 1, % 59, Clerk-Recorder-Assessor 5, % 290, General Services-Facilities S % 37, General Services-Facilities S 2, % 122, ITD-Communications 1, % 51, Law Library 5, % 247,779 51, % 2,557,086 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 1,389,774 Excludable Costs 0 Allocable Costs 1,389,774 CPU CPU Occupant SqFt Alloc Pcnt Sheriff-Law Enforcement 3, % 391, Sheriff-Law Enforcement 3, % 392, RDA Isla Vista % 67, General Services-Admin % 30, General Services-Admin % 69, General Services-Facilities S 1, % 113, General Services-Facilities S 1, % 144, General Services-Facilities S 1, % 180,409 12, % 1,389,

233 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 6,167,747 Common Square Feet 0 Excludable Costs 428,129 Excludable Square Feet 20,118 Allocable Square Feet 8,150 Allocable Costs 5,739,618 CPU CPU Occupant SqFt Alloc Pcnt Social Services 8, % 5,739, SB County Association of Go 5, % Air Pollution Control District 14, % 0 28, % 5,739,618 Structure Code: J02003 J02003-PHD SAN ANTONIO BLDG. 1 Total Square Feet 9,710 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 9,710 Acquistion Cost 1,464,095 Excludable Costs 445,756 Allocable Costs 1,018,339 CPU CPU Occupant SqFt Alloc Pcnt Public Health Department 7, % 742, Public Health Dept-EMS % 91, Public Health Dept-HS % 52, ADMHS-Alcohol and Drug Pr 1, % 132,038 9, % 1,018,339 Structure Code: J02013 J02013-County Archives Building (#10) Total Square Feet 13,194 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 13,194 Acquistion Cost 897,829 Excludable Costs 0 Allocable Costs 897,829 CPU CPU Occupant SqFt Alloc Pcnt Alcohol, Drug & Mental Healt 4, % 336, General Services-Facilities S 2, % 167, General Services-Vehicle Op % 14, Other 5, % 378,348 13, % 897,

234 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: J02014 J02014-PHD HEALTH CLINIC BLDG #4 Total Square Feet 37,566 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 37,566 Acquistion Cost 4,031,628 Excludable Costs 313,940 Allocable Costs 3,717,688 CPU CPU Occupant SqFt Alloc Pcnt Public Health Department 36, % 3,618, Alcohol, Drug & Mental Healt % 59, ADMHS-Mental Health Servi % 39,883 37, % 3,717,688 Structure Code: J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 Total Square Feet 49,207 Acquistion Cost 4,295,397 Common Square Feet 0 Excludable Costs 173,357 Excludable Square Feet 0 Allocable Square Feet 49,207 Allocable Costs 4,122,040 CPU CPU Occupant SqFt Alloc Pcnt Public Health Department 28, % 2,352, Alcohol, Drug & Mental Healt 1, % 85, Alcohol, Drug & Mental Healt 10, % 855, Alcohol, Drug & Mental Healt 1, % 128, Alcohol, Drug & Mental Healt 5, % 427, Alcohol, Drug & Mental Healt 2, % 241, Treasurer % 30,995 49, % 4,122,040 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,

235 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 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 6,080,435 Excludable Costs 2,717,393 Allocable Costs 3,363,042 CPU CPU Occupant SqFt Alloc Pcnt Sheriff-Custody 75, % 3,336, General Services-Facilities S % 8, ITD-Communications % 18,111 76, % 3,363,042 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, % ITD-Communications 1, % ITD-Communications 1, % 0 7, % 0 Structure Code: L03004 L03004-SY AIRPORT HANGER A1-5 Total Square Feet 5,700 Common Square Feet -5,700 Excludable Square Feet 0 Allocable Square Feet 11,400 Acquistion Cost 32,789 Excludable Costs 0 Allocable Costs 32,789 CPU CPU Occupant SqFt Alloc Pcnt General Services-Admin 5, % 16, Other 5, % 16,395 11, % 32,

236 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: L03005 L03005-SY AIRPORT HANGER A6-10 Total Square Feet 5,700 Common Square Feet -5,700 Excludable Square Feet 0 Allocable Square Feet 11,400 Acquistion Cost 32,789 Excludable Costs 0 Allocable Costs 32,789 CPU CPU Occupant SqFt Alloc Pcnt General Services-Admin 5, % 16, Other 5, % 16,395 11, % 32,789 Structure Code: L03010 L03010-SY AIRPORT HANGER B1-5 Total Square Feet 7,540 Common Square Feet -7,540 Excludable Square Feet 0 Allocable Square Feet 15,080 Acquistion Cost 32,789 Excludable Costs 0 Allocable Costs 32,789 CPU CPU Occupant SqFt Alloc Pcnt General Services-Admin 7, % 16, Other 7, % 16,395 15, % 32,789 Structure Code: L03011 L03011-SY AIRPORT HANGER B6-10 Total Square Feet 7,540 Common Square Feet -7,540 Excludable Square Feet 0 Allocable Square Feet 15,080 Acquistion Cost 32,789 Excludable Costs 0 Allocable Costs 32,789 CPU CPU Occupant SqFt Alloc Pcnt General Services-Admin 7, % 16, Other 7, % 16,395 15, % 32,789 Structure Code: L03012 L03012-SY AIRPORT HANGER C1-7 Total Square Feet 7,950 Common Square Feet -7,950 Excludable Square Feet 0 Allocable Square Feet 15,900 Acquistion Cost 32,789 Excludable Costs 0 Allocable Costs 32,789 CPU CPU Occupant SqFt Alloc Pcnt General Services-Admin 7, % 16, Other 7, % 16,395 15, % 32,

237 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: L03013 L03013-SY AIRPORT HANGER C8-14 Total Square Feet 7,950 Common Square Feet -7,950 Excludable Square Feet 0 Allocable Square Feet 15,900 Acquistion Cost 32,789 Excludable Costs 0 Allocable Costs 32,789 CPU CPU Occupant SqFt Alloc Pcnt General Services-Admin 7, % 16, Other 7, % 16,395 15, % 32,789 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 279,604 Excludable Costs 0 Allocable Costs 279,604 CPU CPU Occupant SqFt Alloc Pcnt Board of Supervisors % 16, Court Operations 4, % 114, Sheriff-Law Enforcement 2, % 71, Other 2, % 77,110 9, % 279,604 Structure Code: P03001 P03001-LOMPOC 'OLD' COURT 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,

238 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 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 454,796 Excludable Costs 0 Allocable Costs 454,796 CPU CPU Occupant SqFt Alloc Pcnt Sheriff-Law Enforcement % 18, Sheriff-Law Enforcement % 12, Alcohol, Drug & Mental Healt 7, % 308, Agricultural Commissioner % 17, Clerk-Recorder-Assessor 2, % 97,106 11, % 454,796 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 2,870 Acquistion Cost 32,644 Common Square Feet 0 Excludable Costs 32,644 Excludable Square Feet 0 Allocable Square Feet 2,870 Allocable Costs 0 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Roads % General Services-Vehicle Op 2, % 0 2, % 0 230

239 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 4, % 747, Clerk-Recorder-Assessor 1, % 250, Treasurer % 52, 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 10,297,241 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 50,605 Allocable Costs 10,297,241 CPU CPU Occupant SqFt Alloc Pcnt Fire Department % 29, Public Health Department 4, % 935, Public Health Dept-EHS 3, % 661, Social Services 37, % 7,638, Auditor-Controller % 48, General Services-Facilities S 1, % 324, ITD-Information Tech Servic % 6, Prop 10 Tobacco Tax 3, % 652,365 50, % 10,297,241 Structure Code: T03006 T03006-NORTH COUNTY TECHNICAL SERVICE BLDG Total Square Feet 8,756 Acquistion Cost 361,702 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 8,756 Allocable Costs 361,702 CPU CPU Occupant SqFt Alloc Pcnt Agricultural Commissioner 4, % 169, P&D-Building & Safety 4, % 192,500 8, % 361,

240 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 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 8, % 438, Alcohol, Drug & Mental Healt 7, % 425,465 16, % 863,746 Structure Code: T03301 T03301-SM JUVENILE HALL Total Square Feet 13,400 Common Square Feet 0 Excludable Square Feet 0 Allocable Square Feet 13,400 Acquistion Cost 16,029,598 Excludable Costs 9,040,000 Allocable Costs 6,989,598 CPU CPU Occupant SqFt Alloc Pcnt Probation Institutions 11, % 5,911, Court Operations 2, % 1,077,650 13, % 6,989,598 Structure Code: T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG Total Square Feet 13,256 Acquistion Cost 282,342 Common Square Feet 0 Excludable Costs 186,709 Excludable Square Feet 8,856 Allocable Square Feet 4,400 Allocable Costs 95,634 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Roads 6, % Public Works-Flood Control 2, % General Services-Facilities S 4, % 95,634 13, % 95,

241 COUNTY OF SANTA BARBARA COST ALLOCATION PLAN SUPPLEMENT OCCUPANCY OF MULTI-USE STRUCTURES FISCAL YEAR EXHIBIT 6 Structure Code: T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS Total Square Feet 7,413 Acquistion Cost 282,342 Common Square Feet 0 Excludable Costs 186,709 Excludable Square Feet 5,713 Allocable Square Feet 1,700 Allocable Costs 95,634 CPU CPU Occupant SqFt Alloc Pcnt Public Works-Roads 4, % Public Works-Flood Control 1, % ITD-Communications 1, % 95,634 7, % 95,634 Structure Code: T04004 T04004-SM COURT COMPLEX COURTHOUSE BLDG D Total Square Feet 14,406 Acquistion Cost 4,051,868 Common Square Feet 0 Excludable Costs 239,707 Excludable Square Feet 0 Allocable Square Feet 14,406 Allocable Costs 3,812,161 CPU CPU Occupant SqFt Alloc Pcnt District Attorney 10, % 2,661, Sheriff-Law Enforcement % 105, Sheriff-Law Enforcement 1, % 434, Law Library 2, % 610,750 14, % 3,812,161 Structure Code: T04008 T04008-SM COURT COMPLEX COURT BLDG G Total Square Feet 1,004 Acquistion Cost 8,560,904 Common Square Feet 0 Excludable Costs 0 Excludable Square Feet 0 Allocable Square Feet 1,004 Allocable Costs 8,560,904 CPU CPU Occupant SqFt Alloc Pcnt District Attorney % 2,515, Public Defender % 3,223, General Services-Facilities S % 2,822,370 1, % 8,560,

242 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, CA Child Support Services 4 East Carrillo Street, Santa Barbara 11,346 21, South Miller Street, Ste , & 210, Santa Maria 10,249 18, Court Operations 201 S. Miller Street, Ste 208, Santa Maria 2,440 4, Fire Department 195 West Highway 246, Ste 102 & 104, Buellton 4,740 5, Sheriff - Law Enforcement 5775 Carpinteria Avenue, Carpinteria 2, W. Hwy 246, Buellton 1, Marketplace Drive, Goleta Hollister Avenue, Suite B, Goleta Real Property agent has details 3,190 2, Airport Rd, Hangar G-7, Santa Ynez 6,800 3, Health Care Services 1136 East Montecito Street, Santa Barbara 6,980 7, Alisal Road, Stes , Solvang Chapala, Suite 200, Santa Barbara 8,388 35, N. McClelland, Santa Maria 1,400 1, th Street, Suite 203, Carpinteria, CA South Palisade, Santa Maria, Suite 104 5,674 7, Alcohol, Drug & Mental Health 218 West Carmen Lane Suite 111, Santa Maria, CA ,500 1, 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, & 1145 North "H" St., Suites C1-4, 6&7, D7-9, Lompoc 11,400 14, Broadway, Santa Maria Ca ,000 45, Cebrian Ave, New Cuyama, CA , Ag Commisioner 1745 Mission Dr., Solvang Planning & Development 30 E. Figueroa Street, Santa Barbara 4,000 13, A West Foster Road, Santa Maria 1,631 2, General Services Adjacent to Rocky Nook Park First 5 Commission 1 East Anapamu Street, Santa Barbara 7,120 13, Clark, Suite A, Orcutt 867 1,

243 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 6/30/ ,663 BUILDING TOTALS 312,939 1,048,476 1,361, , ,759 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/ ,617 1/19/ ,362 8/3/ ,592 6/30/2006 2,959,730 BUILDING TOTALS 161,561 4,086,301 4,247, ,362 4,139,500 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/ ,455 6/30/2009 2,373,887 BUILDING TOTALS 2,356,118 5,896,658 8,252, ,586 7,994,

244 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/ ,000 6/1/ ,356 6/15/ ,460 3/19/ ,958 6/30/ ,761 BUILDING TOTALS 425,000 1,411,535 1,836, ,836,535 Structure Code F02003 F02003-Santa Barbara Courthouse C 1/19/ ,000 6/1/ ,356 6/15/ ,460 7/1/ ,303 7/1/ ,214 3/19/ ,958 10/31/ ,696 6/30/ ,444 6/30/ ,655 BUILDING TOTALS 425,000 2,132,086 2,557, ,557,086 Structure Code F02004 F02004-SBCH East Wing & Jail C 1/19/ ,000 6/1/ ,356 6/15/ ,460 3/19/ ,958 BUILDING TOTALS 425, ,774 1,389, ,389,774 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 BUILDING TOTALS 5,866, ,512 6,167, ,129 5,739,

245 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 10/17/ ,514 5/31/ ,559 6/30/ ,882 6/30/ ,874 BUILDING TOTALS 81,671 1,382,425 1,464, ,756 1,018,339 Structure Code J02013 J02013-County Archives Building (#10) P 1/19/ ,671 1/19/ ,712 7/1/ ,003 9/11/ ,808 10/28/ ,995 1/10/ ,534 5/8/ ,547 5/31/ ,559 BUILDING TOTALS 81, , , , ,480 Structure Code J02014 J02014-PHD HEALTH CLINIC BLDG #4 C 1/19/ ,000 1/19/ ,482 7/1/ ,003 10/28/ ,716 10/28/1983 1,040,309 7/1/ ,660 5/31/ ,559 6/30/ ,940 6/30/ ,959 BUILDING TOTALS 825,000 3,206,628 4,031, ,940 3,717,

246 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 7/1/ ,003 9/11/ ,460 9/11/1981 1,090,496 7/1/ ,090 7/1/ ,070 5/31/ ,559 6/30/ ,357 BUILDING TOTALS 1,440,362 2,855,035 4,295, ,357 4,122,040 Structure Code J02017 J SB Coop Extension P 1/19/ ,311 6/30/ ,696 BUILDING TOTALS 135, , , ,007 Structure Code J03010 J03010-SBC MAIN JAIL L 6/6/1972 1,237,598 3/24/ ,439 4/30/ ,350 6/30/ ,496 6/30/2000 1,626,565 6/30/ ,538 6/30/ ,794 6/30/ ,397 6/30/ ,530 6/30/ ,100 6/30/ ,628 BUILDING TOTALS 1,237,598 4,842,837 6,080,435 2,717,393 3,363,042 Structure Code J04010 J04010-CORP YARD COMM/FLOOD BLDG C 1/22/ ,904 BUILDING TOTALS 127, , ,904 0 Structure Code L03004 L03004-SY AIRPORT HANGER A1-5 C 6/30/ ,789 BUILDING TOTALS 32, ,789 16,395 16,

247 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 L03005 L03005-SY AIRPORT HANGER A6-10 C 6/30/ ,789 BUILDING TOTALS 32, ,789 16,395 16,395 Structure Code L03010 L03010-SY AIRPORT HANGER B1-5 C 6/30/ ,789 BUILDING TOTALS 32, ,789 16,395 16,395 Structure Code L03011 L03011-SY AIRPORT HANGER B6-10 C 6/30/ ,789 BUILDING TOTALS 32, ,789 16,395 16,395 Structure Code L03012 L03012-SY AIRPORT HANGER C1-7 C 6/30/ ,789 BUILDING TOTALS 32, ,789 16,395 16,395 Structure Code L03013 L03013-SY AIRPORT HANGER C8-14 C 6/30/ ,789 BUILDING TOTALS 32, ,789 16,395 16,395 Structure Code N02001 N02001-SYV OFFICE BUILDING C 1/19/ ,427 6/6/ ,433 12/8/ ,744 BUILDING TOTALS 42, , ,604 77, ,495 Structure Code P03001 P03001-LOMPOC 'OLD' COURT 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 BUILDING TOTALS 454, , ,

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 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/ ,644 BUILDING TOTALS 32, ,644 32,644 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 BUILDING TOTALS 9,711, ,338 10,297, ,297,241 Structure Code T03006 T03006-NORTH COUNTY TECHNICAL SERVICE BLDG C 7/1/ ,702 BUILDING TOTALS 361, , ,702 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, , ,746 Structure Code T03301 T03301-SM JUVENILE HALL C 1/1/ ,160 12/30/ ,899 12/30/1999 1,000,000 6/30/2005 5,532,211 6/30/2005 8,040,000 6/30/ ,328 BUILDING TOTALS 362,160 15,667,438 16,029,598 9,040,000 6,989,

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 T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG C 7/1/ ,709 7/1/ ,634 BUILDING TOTALS 186,709 95, , ,709 95,634 Structure Code T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS C 7/1/ ,709 7/1/ ,634 BUILDING TOTALS 186,709 95, , ,709 95,634 Structure Code T04004 T04004-SM COURT COMPLEX COURTHOUSE BLDG D C 1/19/ ,719 1/19/ ,923 10/28/ ,778 7/1/ ,333 6/30/2005 3,177,252 6/30/ ,272 6/30/ ,401 6/30/ ,484 6/30/ ,707 BUILDING TOTALS 94,719 3,957,150 4,051, ,707 3,812,161 Structure Code T04008 T04008-SM COURT COMPLEX COURT BLDG G C 7/1/1991 8,478,751 12/1/ ,153 BUILDING TOTALS 8,478,751 82,153 8,560, ,560,904 Total Multi Use Structures 38,910,229 54,145,332 93,055,561 15,564,109 77,491,

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 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 0 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/ ,871 BUILDING TOTALS 43, , ,871 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/ ,170 BUILDING TOTALS 620, , ,170 0 Structure Code C18003 C18003-FIRE STATION #18 GEN/STORAGE BLDG D 7/15/ ,170 BUILDING TOTALS 620, , ,170 0 Structure Code C22001 C22001-FIRE STATION #22 L 7/31/ ,331 BUILDING TOTALS 263, , ,

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 Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code C23001 C23001-FIRE STATION 23 VEHICLE GARAGE C 3/19/ ,252 BUILDING TOTALS 269, , ,252 Structure Code C23002 C23002-FIRE STATION 23 STATION HOUSE C 3/19/ ,252 BUILDING TOTALS 269, , ,252 Structure Code C31001 C31001-FIRE STATION #31 C 1/19/ ,274 BUILDING TOTALS 47, , ,274 Structure Code C31004 C31004-FIRE DEPT. OPERATIONS OFFICE C 1/19/ ,274 BUILDING TOTALS 47, , ,274 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, ,055,203 Structure Code D24015 D24015-JALAMA BEACH PARK OFFICE BUILDING G 1/4/ ,818 BUILDING TOTALS 193, , ,

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 Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED 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 G 10/13/ ,274 1/16/ ,813 BUILDING TOTALS 65, , , ,087 0 Structure Code D62006 D62006-WALLER PARK OFFICE G 7/1/ ,194 BUILDING TOTALS 488, , ,194 0 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 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,

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 Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code F02001 F02001-HALL of RECORDS C 1/19/ ,000 6/1/ ,356 6/15/ ,460 3/19/ ,958 6/30/2006 3,281,502 BUILDING TOTALS 425,000 4,246,276 4,671, ,671,276 Structure Code F04001 F04001-SB VETERANS MEMORIAL BLDG. P 1/19/ ,180 BUILDING TOTALS 190, , ,180 Structure Code F04002 F04002-SB VMB RESIDENCE/STORAGE P 1/19/ ,180 BUILDING TOTALS 190, , ,180 Structure Code F05003 P 6/30/2009 4,629,426 BUILDING TOTALS 4,629, ,629,426 4,629,426 0 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/ ,000 6/30/ ,000 6/30/2005 2,610,057 6/30/ ,379 6/30/ ,340 BUILDING TOTALS 345,827 4,984,776 5,330,603 3,918,397 1,412,206 Structure Code J01001 J01001-DSS Community Center C 1/19/ ,819 6/15/ ,892 6/30/ ,990 BUILDING TOTALS 65, , , , ,

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 Single Use Structures MEANS DATE COST DATE COST COSTS EXCLUDED ALLOCATED Structure Code J01003 J01003-Coroner Offices C 1/19/ ,819 6/15/ ,892 6/30/ ,000 BUILDING TOTALS 65, , , , ,710 Structure Code J01009 J01009-Fire Battalion Chief Offices C 1/19/ ,871 BUILDING TOTALS 43, , ,871 Structure Code J01010 J01010-SOD OFFICE 2 C 1/19/ ,871 BUILDING TOTALS 43, , ,871 Structure Code J01011 J01011-Sheriff Special Ops Intel Off. C 1/19/ ,871 BUILDING TOTALS 43, , ,871 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, ,295,692 Structure Code J02001 J02001-CASA DEL MURAL BLDG #6 C 1/19/ ,135 1/19/ ,442 5/31/ ,002 5/31/ ,500 3/31/ ,264 BUILDING TOTALS 111, , , , ,

255 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 7/1/ ,003 9/11/ ,808 10/28/ ,995 1/10/ ,534 5/8/ ,547 5/31/ ,559 BUILDING TOTALS 81, , , ,829 Structure Code J02006 J02006-PHD-DSS-Annex P 1/19/ ,671 1/19/ ,712 7/1/ ,003 9/11/ ,808 10/28/ ,995 1/10/ ,534 5/8/ ,547 5/31/ ,559 BUILDING TOTALS 81, , , ,829 Structure Code J02007 J02007-ADMHS Childrens Services C 1/19/ ,287 7/1/ ,003 10/28/ ,391 7/1/ ,600 5/31/ ,559 6/30/2006 5,188,802 6/30/ ,578 6/30/ ,015 BUILDING TOTALS 129,287 6,507,948 6,637,235 5,310,380 1,326,855 Structure Code J02020 J02020-AG. COMM./WEIGHTS & MEASURES C 1/19/ ,332 7/1/ ,003 5/31/ ,559 BUILDING TOTALS 113,332 98, , ,

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 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 BUILDING TOTALS 8,269,063 1,108,334 9,377, ,766 9,019,631 Structure Code J02029 J02029-MENTAL HEALTH BLDG C 1/19/ ,135 1/19/ ,442 5/31/ ,500 5/31/ ,002 3/31/ ,264 BUILDING TOTALS 111, , , , ,401 Structure Code J02030 J V A CLINIC C 1/19/ ,401 BUILDING TOTALS 891, , ,401 Structure Code J03006 J03006-SBC MAIN JAIL DRY FOOD STORE BLDG. L 6/6/1972 1,237,598 BUILDING TOTALS 1,237, ,237, ,237,598 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 ADDITION C 7/20/1987 3,667,097 7/20/1987 1,000,000 7/1/ ,167 7/1/ ,568 BUILDING TOTALS 3,667,097 1,235,735 4,902,832 1,000,000 3,902,

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 J03016 J03016-SBC HONOR FARM INMATE SERVICES BLDG C 1/19/ ,510 6/15/ ,439 7/1/ ,454 8/31/ ,017 BUILDING TOTALS 38, , , ,420 Structure Code J03017 J03017-SBC H0NOR FARM MAIN BUILDING C 1/19/ ,510 6/15/ ,439 7/1/ ,454 8/31/ ,017 BUILDING TOTALS 38, , , ,420 Structure Code J03021 J03021-SBC HONOR FARM LAUNDRY C 9/9/ ,492 BUILDING TOTALS 509, , ,492 Structure Code J03022 J03022-SBC HONOR FARM CLASSROOM C 1/19/ ,510 6/15/ ,439 7/1/ ,454 8/31/ ,017 BUILDING TOTALS 38, , , ,420 Structure Code J03028 J03028-SBC MAIN JAIL INMATE RECEPTION CENTER L 4/1/1990 9,472,060 BUILDING TOTALS 9,472, ,472, ,472,060 Structure Code J03034 J03034-SHERIFF'S 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,

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 J04001 J04001-SHERIFF'S SHOOTING RANGE C 6/30/2004 2,420,387 BUILDING TOTALS 2,420, ,420, ,420,387 Structure Code J04002 J04002-SHERIFF'S 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/ ,282 BUILDING TOTALS 76, , ,282 Structure Code J04019 J04019-CORP YARD VEHICLE OPS SHOP C 1/22/ ,282 BUILDING TOTALS 76, , ,282 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/ ,912 6/5/ ,184 BUILDING TOTALS 78, , , ,184 78,912 Structure Code J05002 J05002-FIRE DEPARTMENT ADMIN. WAREHOUSE C 1/19/ ,912 6/5/ ,184 BUILDING TOTALS 78, , , ,184 78,912 Structure Code J05005 J05005-SBCOFD Warehouse/Office C 1/19/ ,912 6/5/ ,184 BUILDING TOTALS 78, , , ,184 78,

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 J05011 J05011-SBEO ADMINISTRATION BLDG. C 1/19/ ,909 BUILDING TOTALS 342, , ,909 Structure Code J05016 J05016-SBEO AUDITORIUM C 1/19/ ,909 BUILDING TOTALS 342, , ,909 Structure Code L02001 L02001-LPBC DINING HALL & KITCHEN C 7/4/ ,479 6/30/ ,666 BUILDING TOTALS 320,479 35, , ,145 Structure Code L02002 L02002-LPBC CONFERENCE ROOM C 7/4/ ,479 6/30/ ,666 BUILDING TOTALS 320,479 35, , ,145 Structure Code L02003 L02003-LPBC Kitchen Restrooms C 7/4/ ,479 6/30/ ,666 BUILDING TOTALS 320,479 35, , ,145 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 L02016 L02016-LPBC Dorm Personals Bidg. C 7/4/ ,479 6/30/ ,666 6/30/2008 1,040,433 BUILDING TOTALS 320,479 1,076,099 1,396, ,396,

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 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 L03001 L03001-SY AIRPORT ADMINISTRATION BLDG C 6/30/ ,715 3/10/ ,207 6/30/ ,783 BUILDING TOTALS 288, , , ,705 Structure Code N01002 N01002-BUELLTON SENIOR CNTR BLDG #1 C 1/19/ ,274 BUILDING TOTALS 47, , ,274 Structure Code N02002 N02002-SOLVANG SENIOR CENTER C 1/19/ ,427 6/6/ ,433 12/8/ ,744 BUILDING TOTALS 42, , , ,604 Structure Code N02006 N02006-SYV AG COMMISSIONER'S OFFICE C 1/19/ ,427 6/6/ ,433 12/8/ ,744 BUILDING TOTALS 42, , , ,604 Structure Code P02001 P02001-VANDENBERG VILLAGE LIBRARY C 6/30/ ,677 6/30/ ,000 6/30/ ,000 BUILDING TOTALS 57, , , ,

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 P03004 P03004-Lompoc Mental Health MISC Office L 12/20/ ,250 BUILDING TOTALS 432, , ,250 0 Structure Code P06004 P06004-LOMPOC ROAD YARD MODULAR OFFICE C 1/19/ ,644 BUILDING TOTALS 32, ,644 32,644 0 Structure Code P06005 P06005-LOMPOC ROAD YARD GARAGE C 1/19/ ,644 BUILDING TOTALS 32, ,644 32,644 0 Structure Code P06007 P06007-LOMPOC ROAD YARD SHOP & STOR. C 1/19/ ,644 BUILDING TOTALS 32, ,644 32,644 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 BUILDING TOTALS 1,991, ,000 2,147, ,147,786 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,

262 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 T02001 T02001-BETTERAVIA BLDG B, SM PHD HEALTH CLINIC L 5/23/1991 4,157,031 BUILDING TOTALS 4,157, ,157, ,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, , ,405 Structure Code T03201 T03201-SM SHERIFF'S SUB-STATION C 5/10/ ,259 6/15/ ,604 BUILDING TOTALS 268, , , ,863 Structure Code T03303 T03303-SM JUVENILE HALL Modular 1 C 1/1/ ,160 BUILDING TOTALS 362, , ,160 Structure Code T03304 T03304-SM JUVENILE HALL Modular 2 C 1/1/ ,160 BUILDING TOTALS 362, , ,160 Structure Code T03402 T03402-SM CORP YARD VEHICLE OPS BLDG C 7/1/ ,709 7/1/ ,634 BUILDING TOTALS 186,709 95, , ,709 95,634 Structure Code T03419 P 6/30/ ,776 BUILDING TOTALS 151, , ,

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 T04001 T04001-SM COURT COMPLEX COURT CLERKS BLDG E C 1/19/ ,719 1/19/ ,923 10/28/ ,778 7/1/ ,333 BUILDING TOTALS 94, , , ,752 Structure Code T04003 T04003-SM COURT COMPLEX JURY ASSY BLDG F C 12/1/ ,153 6/30/ ,824 BUILDING TOTALS 82, , , ,977 Structure Code T04006 T04006-SM COURT COMPLEX PUB. DEFEND BLDG A C 1/19/ ,719 1/19/ ,923 7/1/ ,590 10/28/ ,778 7/1/ ,333 6/30/ ,715 6/30/ ,147 6/30/ ,730 BUILDING TOTALS 94,719 1,454,216 1,548, ,730 1,169,204 Structure Code T04009 C 6/30/ ,882 BUILDING TOTALS 441, , ,882 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 3,401,907 0 Structure Code X01001 X01001-NEW CUYAMA MODULAR LIBRARY C 1/19/ ,815 BUILDING TOTALS 129, , ,815 0 Total Single Use Structures 79,979,924 38,584, ,564,179 37,177,627 81,386,

264 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 Total Single & Multi use 118,890,153 92,729, ,619,740 52,741, ,878,004 ACQUISTION MEANS CODES: C CONSTRUCTED D DONATED P PURCHASED L-P LEASE-PURCHASE 256

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266 Santa Barbara County County-wide Cost Plan Supplemental Information PENSION TRUST FUND & RISK MANAGEMENT 258

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270 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 April 24, 2008 Self-Insured Unemployment Insurance Fund January 13, 2009 Self-Insured Workers Compensation Fund August 24, 2009 Self-Insured Liability Fund August 11, 2009 Self-Insured Medical Malpractice Fund August 17,

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272 DRIVER SPECIALTY GROUP April 24, 2008 County of Santa Barbara Scott Turnbull 1226 Anacapa Street Suite 1 Santa Barbara, CA Dear Scott, Alliant has reviewed the County of Santa Barbara s self-funded dental plan for the 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: December 1, 2006 through November 30, This report 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: 7%. Claims were trended over 19 months, to obtain the projected paid claims for the next renewal period. Based on dental renewal underwriting, the required increase to current premium is: 13.5% The required increase to total annual premium is approximately: $348,232 (given the current enrollment mix). The County of Santa Barbara has been instructed 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: $925,217 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. Initially, we discussed that the County of Santa Barbara could apply a rate pass to the dental renewal effective July 1, 2008 using the excess reserve. Our recommendation would be that the County of Santa Barbara apply a slight increase, (such as trend of: 7%) to their renewal premium. By applying an increase this year, this will reduce the impact of any required increase that may be required for the future renewal period. Alliant Insurance Services, Inc Dove St Suite 200 Newport Beach, CA PHONE (949) License No. 0C

273 DRIVER SPECIALTY GROUP Reserve Position: Table 1: shows the reserve position of the County of Santa Barbara's self-funded dental plan as of: November 30, The contingency reserve balance for Actives as of June 30, 2007 is: $1,726,984. The contingency reserve balance for Retirees as of June 30, 2007 is: $308,692. Income and Expenses: Table 2: shows the income and expenses classified by Actives (including COBRA and Superior Court employees) and Retirees. There are two periods shown in the exhibit, for the fiscal year: July 1, 2006 through June 30, 2007 and for the fivemonth period: July 1, 2007 through November 30, For the period: July 1, 2006 through June 30, 2007: the Active group had an operating addition of: $14,419 and the Retiree group had an operating addition in the amount of: $46,426. Please feel free to let me know if you have any questions. Sincerely, Clarissa Cash Program Account Manager Alliant Insurance Services, Inc. Alliant Insurance Services, Inc Dove St Suite 200 Newport Beach, CA PHONE (949) License No. 0C

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275 I I I I I I I I I I I I IJ I I I I I County of Santa Barbara Self-Insured Unemployment Insurance Fund Table of Contents A. Background 3 B. Conclusions and Recomme.ndations 4 Unpaid Claim Liabilities at June 30, 2008, 2009 and Selected Funding Rate for FN Recommended Cost 6 Graphs 8.C. Assumptions and Limitations 9 Pacific Actuarial Consultants - Page 2 of 9 267

276 I I I I I I I I I I I I I I I I I I I B. Conclusions and Recommendations Unpaid Claim Liabilities at June 30,2008,2009 and 2010 Our estimates of the fund balance at June 30, 2008, June 2009 and June 30, 2010 for Santa Barbara County's self-insured unemployment insurance program are presented in the table below. County of Santa Barbara Self-Insured Unemployment Program Funding Position at June 30, 2008, June 2009 and June 30, 2010 ($000'5) Anticipated Anticipated June 2008 June 2009 June _._- Available Funding 1, Unpaid Benefits Surplus/(Deficit) - W/O Confidence Margin Confidence Margin Unpaid Benefits - with Confidence Margin Funding Surplus/(Deficit) The program's fund balance at June 30, 2008 is slightly lower than we would have anticipated based on the assumptions on which our prior evaluation was based. The resulting funding surplus/(deficit), prior to confidence margin, is also somewhat lower than our prior estimate. The difference can be attributed to actual benefits payments for that exceeded our prior estimates. We note that the funding surplus, after confidence margin, is slightly higher than our prior estimate. The apparent discrepancy can be explained by a change in the selected confidence margin target. Santa Barbara County decreased the size of the confidence margin from $500 thousand to $400 thousand during We offer additional comments regarding the change in target later in this report. - We anticipate that the size of the funding surplus will decrease during the current exposure period fiscal year (FN) The change can be attributed primarily to two factors. While we anticipate a nominal increase in benefit payments when compared to the prior fiscal year, far more important is a decrease in the level of contributions directed to the program. With our concurrence, the contribution rate for the current exposure period was decreased from that of recent prior periods. In fact, the contribution rate for FN will generate contribution amounts that fall weu short of expected benefit payments. The current contribution rate was selected ata level below anticipated costs in a direct effort to reduce the size of the program's funding margin. It was our belief that the program built up a fund balance that exceeded the needs of the program as of June 30, 2007 when the funding decision for were made. Pacific Actuarial Consultants - Page 4 of 9 268

277 I I I I I I I I I I I J I I In average years, the liability associated with unpaid claims from former employees drawing benefits as of the end of the fiscal year is comparatively small. Our current estimate of this liability is approximately $107 thousand. However, we have included an additional provision to reflect the potential for future claims filed by former employees. Incurred but not reported (IBNR) claims can arise when former county employees file new claims after accepting subsequent employment. The State assesses UI costs against all prior employers for a period of several years preceding a claim for benefits. Our estimate of unpaid claim costs totals $248 thousand at June 30, 2008 and $230 thousand at June 30, Consistent with sound risk management and actuarial practices, we recommend that program funding be maintained at a level in excess of expected losses. The purpose of the contingency margin is to provide a ready source of funds in the event that future changes in the County's unemployment levels cause aggregate claim costs to increase over historical levels, The program has established the confidence margin at roughly 100% of anticipated annual benefit payments as part of its funding plans in each of the last several years. The confidence margin has been decreased to 75% of anticipated benefit payments in the current evaluation. A review of year-to-year fluctuations in results going back 15 years suggests that the change is reasonable.. Selected Funding Rate for FN The County has tentatively selected a funding rate of % for fiscal year The selected contribution rate, which falls below expected loss costs for the year, was derived to reduce further the size of the funding margin by June 30, The County's selected funding rates have varied significantly in recent years. Fiscal Year County of Santa Barbara Self-Insured Unemployment Program Selected Funding Rates Fiscal Year Loss Cost Rate..._ % 0.198% Contribution Rate 0.011% 0.010% 0.322% 0.273% 0.266% 0.091% 0.050% 0.050% 0.171% Pacific Actuarial Consultants - Page 5 of 9 Actual Actual Actual Actual Actual Actual Actual Expected/Selected Expected/Selected I 269

278 I I I I I I I I I I, J, I 'I I I I The contribution rates for and were adopted in January The rates were established at artificially low levels in response to what appeared at the time to be excess funding. The selected contribution rates ultimately proved to be inadequate. Subsequent events, including changes to California's economy and a significant legislated benefit increase generated costs that exceeded expectations. Rates for the subsequent three years were increased by a significant amount in an effort to restore the programs funding position. Contribution rates for and subsequent fiscal years were set at a level below expected benefit costs as part of an effort to slowly reduce the size of the funding surplus generated in prior years. Current estimates suggest that the excess surplus will likely be almost eliminated by the end of fiscal year We want to emphasize that our current estimates suggest that the program will be fully funded, including the full amount of the recommended contingency reserve through fiscal year In the event that the State's economy deteriorates in the intervening period, the County may again find the need to increase the rates to a level that exceeds expected costs. Should that occur, the carried contingency reserve will provide some protection to permit the development and implementation of an appropriate recovery plan. Recommended Cost Our recommended contribution rates by department for FlY are summarized on Page 1 of Exhibit II. The individual assessment rates were developed to produce an average funding rate of % of payroll, as selected by the County. In aggregate, the recommended charges can be expected to generate approximately $472 thousand in contributions to the program. We have updated the County's experience rating program to reflect recent benefit payment experience for each department. The experience-rating program is used to allocate aggregate program contributions among departments based on historical loss experience. Under the current formula, the experience adjustment is based directly on the degree to which actual claims payments for the last five years differed from program contributions during the same period. An outline of the procedure we used to develop the recommended contribution rates for each department is presented below: We first summarized fund contributions and UI benefit payments for each department for the five year period ending with FlY Pacific Actuarial Consultants - Page 6 of 9 270

279 I I I I I, We then divided the difference between payments and contributions for each department by anticipated payroll for FN to yield a surplus/deficit ratio. We calculated the experience adjustment by dividing the surplus/deficit ratio for each department by three. In doing so, we effectively assumed a threeyear payback period for any historic redundancy or shortfall in contributions. The final recommended charges were determined by adding the indicated experience adjustments for each department to a uniform countywide base rate. As part of this process, individual department charges were limited to a minimum of 0.127% and a maximum of 0.277%. I I I,, I, I I I I I I Pacific Actuarial Consultants - Page 7 of 9 271

280 I I I I, I 1 I I I I Graphs In Graph I we compare the average loss cost per $100 of payroll for fiscal years through with our selected estimates for Estimated aggregate unemployment insurance benefit payments for FlY's and are compared with actual payments for prior fiscal years in Graph II. In Graph III, we present a historical summary of new claims for FlY's through In Graph IV, we present a historical summary of claim durations for FlY's through We want to emphasize that all of these values are approximations. We did not have sufficient information to calculate duration from the data provide to us. We estimate duration by dividing average claim costs by the statewide average weekly benefit as developed by the California EDD. A comparison of historical average benefit payments is presented in Graph V. I, I I I I I Pacific Actuarial Consultants - Page 8 of 9 272

281 '. c. Assumptions and Limitations We have prepared this report in conformity with its intended utilization by persons technically competent in self-insurance financial matters. JUdgments regarding the conclusions drawn in the report should be made only after studying the report in its entirety, including the text as well as the attached graphs, exhibits and appendices. Any quantitative analysis is developed within a very specific framework of assumptions about conditions in the outside world,and actuarial analysis is no exception. We believe that it is important to review the assumptions we have made in developing the estimates presented in this report. By doing so, we hope you will gain additional perspective on the nature of the uncertainties involved in maintaining a self-insurance program. Our assumptions, and some observations about them, are as follows: Our analysis is based on loss experience, exposure data, and other general and specific information you provided to us. We have also made use of information obtained from the California Employment Development Department (EDD) with regard to UI claims costs for the State as a whole. We have accepted all of this information without audit, and we have relied on its accuracy in preparing our estimates. We have assumed that there is a continuing relationship between past and future loss costs. We have also assumed that future UI costs will tend to vary in a predictable way with changes in county employment and payroll levels. It is not possible to predict future claim costs precisely because of the relationship between those costs and fluctuations in employment and payroll levels, benefit increases, and charges in the overall local economy. We cannot predict and have not attempted to predict the impact of future law changes and court rulings on UI costs. This is one major reason why we believe our funding recommendations are reasonable now, but should not be extrapolated into the future. However, we have attempted to reflect anticipated future changes in cost levels arising out of known legislation. We have presented all of our estimates on an undiscounted basis. That is, our recommended fund balances and contribution rates do not reflect the investment income that can be earned on funds held. Our funding recommendations do not include provision for catastrophic events not in the County's recent history. Should significant staff reductions take place, UI costs could exceed our recommended fund balance. Pacific Actuarial Consultants - Page 9 of 9 273

282 Bickmore Risk Services &Consulting ß«¹«îìô îððç Ó ò Ô«½ α¹» ß ² Ü»½ ± Ù»²» Í» ª ½» ݱ«² ±º Í ² Þ ¾ ï Û ß² ³«Í ò Í ² Þ ¾ ô Ýß çíïðï λæ ß½ «Î»ª» ±º» Í» ºó ² ¼ ɱ µ» ù ݱ³»² ±² Ð ±¹ ³ Ü» Ó ò α¹» æ ß ± »¼ô» ª» ½±³»»¼ ±ª» ±º Í ² Þ ¾ ݱ«² ù» ºó ² ¼ ± µ» Ž ½±³»² ±² ±¹ ³ò ß «³ ²¹ ² Í Î ±º üëððôððð» ±½½²½»ô»» ³»» «³» ½± ±º ½ ³ ²¼»»²» º± ½ ³ ²½¼ ¼«²¹» îððçóïð ²¼ îðïðóïï ±¹ ³» ± ¾» üèôéíçôððð ²¼ üçôìðèôððð»»½ ª» ò Ì»» ³±«² ²½ «¼» ±½»¼ ± ¼ «³»²»»²» øßôßû ô «² ±½»¼ ± ¼ «³»²»»²» øëôßû ô ²¼ ¼ ½±«² º± ² ½»¼ ²ª» ³»² ²½±³»ò ßÔßÛ» ¼»½ ½± ±½»¼» ¼»º»²» ±º ²¼ ª ¼«½ ³ ø»ò¹ò»¹ º»» ô ²ª» ¹ ±² º»» ô ½±«½ ¹» ò ËÔßÛ» ½± ± ¼³ ²» ½ ³ ± º ²»»³»² ô ½ ³ ¾»» ² ±» º« ø»ò¹ò ½ ³ ¼ Ž» ô» ò Ì» ¼ ½±«² º± ²ª» ³»² ²½±³» ½ ½¼ ¾»¼ ±²» µ» ± ² ±º» ݱ«² Ž ½ ³ ô «³ ²¹ ìû» «² ±² ²ª» ³»²»» ò Ú± ¾«¼¹» ²¹ «±» ô»»»½»¼ ½± ±º îððçóïð ²¼ îðïðóïï ½ ³ ²» ±» ±º üîòèè ²¼ üíòïð» üïðð ±»»½ ª» ò ² ¼¼ ±²ô»» ³»» ±¹ ³Ž ¾ º± ±«²¼ ²¹ ½ ³ ± ¾» üîçôçèëôððð ²¼ üíïôîèíôðð𠱺 Ö«²» íðô îððç ²¼ Ö«²» íðô îðïð»»½ ª» ô ¹ ² ²½ «¼ ²¹ ßÔßÛ ²¼ ËÔßÛô ²¼ ¼ ½±«²»¼ º± ² ½»¼ ²ª» ³»² ²½±³»ò Ù ª»²» ³»¼ ±¹ ³» ±º üíïôéîèôðð𠱺 Ö«²» íðô îððçô» ±¹ ³ º«²¼»¼ ¾»»»²»»»½»¼ ²¼ éðû ½±²º ¼»²½»»ª» ø»» Ù ï ±² Ð ¹» çò Ì» üîçôçèëôððð» ³»» ³ ² ³«³ ¾ ± ¾» ¾±±µ»¼ ¾» ݱ«² Ö«²» íðô îððç º± Í ² Þ ¾ ݱ«² Ž ± µ» Ž ½±³»² ±² ±¹ ³ô ² ½½± ¼ ²½» Ù±ª» ²³»² ß½½±«² ²¹ Í ²¼ ¼ Þ± ¼ øùßíþ Í»³»² ýïðò ÙßÍÞ ýïð» » ݱ«² ± ½½ ¾ ±² º ² ²½»³»² º±» «³» ½± ±º ½ ³ ²¼»»²» ±½»¼» ±»¼ ²¼ «²» ±»¼ ½ ³ ô ²½ «¼ ²¹ ßÔßÛ ²¼ ËÔßÛò ÙßÍÞ ýïð ¼±» ²± ± ¾» ¼ ½±«² ²¹ ±º ±» ±»½±¹²» ²ª» ³»² ²½±³»ò f CORPORATE 1750 Creekside Oaks Drive Suite 200 Sacramento, CA d Kilroy Airport Way Suite 470 Long Beach, CA d SW MacAdam Avenue Suite 100 Portland, OR d

283 Ñ«½±²½ «±²»¹ ¼ ²¹» ݱ«² Ž ¾ º± «² ¼ ± ²¼ ± ¼ «³»²»»²» øôßû Ö«²» íðô îððçô» «³³»¼ ²» ¾» ¾» ± ò Í ² Þ ¾ ݱ«² Í» ºó ² ¼ ɱ µ» Ž ݱ³»² ±² Ð ±¹ ³ Û ³»¼ Ô ¾ º± ˲ ¼ Ô± ²¼ ÔßÛ Ö«²» íðô îððç Ó ¹ ² λ½±³³»²¼»¼ Î ²¹» Û»½»¼ ß½½» ¾» Ô± Ì ¹» Ø ¹ ݱ²» ª ª» éðû ÝÔ éëû ÝÔ èðû ÝÔ èëû ÝÔ çðû ÝÔ Ô± ²¼ ßÔßÛ üííôéíèôððð ËÔßÛ ïôèéèôðð𠲪» ³»² ²½±³» Ѻº» øëôêíïôððð Ü ½±«²»¼ Ô± ²¼ ÔßÛ üîçôçèëôððð üíîôìïìôððð üííôíéíôððð üíìôìèíôððð üíëôèêîôððð üíéôêíïôððð ߪ ¾» Ú«²¼ ²¹ íïôéîèôððð Í««± øü»º ½ üïôéìíôððð øüêèêôððð øüïôêìëôððð øüîôéëëôððð øüìôïíìôððð øüëôçðíôððð Ñ«½±²½ «±²»¹ ¼ ²¹» ݱ«² Ž ¾ º± «² ¼ ± ²¼ ± ¼ «³»²»»²» øôßû Ö«²» íðô îðïðô» «³³»¼ ²» ¾» ¾» ± ò Í ² Þ ¾ ݱ«² Í» ºó ² ¼ ɱ µ» Ž ݱ³»² ±² Ð ±¹ ³ Û ³»¼ Ô ¾ º± ˲ ¼ Ô± ²¼ ÔßÛ Ö«²» íðô îðïð Ó ¹ ² λ½±³³»²¼»¼ Î ²¹» Û»½»¼ ß½½» ¾» Ô± Ì ¹» Ø ¹ ݱ²» ª ª» éðû ÝÔ éëû ÝÔ èðû ÝÔ èëû ÝÔ çðû ÝÔ Ô± ²¼ ßÔßÛ üíëôííçôððð ËÔßÛ ïôçðéôðð𠲪» ³»² ²½±³» Ѻº» øëôçêíôððð Ü ½±«²»¼ Ô± ²¼ ÔßÛ üíïôîèíôððð üííôèïéôððð üíìôèïèôððð üíëôçéëôððð üíéôìïìôððð üíçôîêðôððð ߪ ¾» Ú«²¼ ²¹ ííôîîêôððð Í««± øü»º ½ üïôçìíôððð øüëçïôððð øüïôëçîôððð øüîôéìçôððð øüìôïèèôððð øüêôðíìôððð ÙßÍÞ ýïð ¼±» ²± ¼¼» ² ½ «º«²¼ ²¹» ³»² º±» ±¹ ³ô ¾«±²» µ ±» ¾ ± ¾»»½± ¼»¼ ±²» ݱ«² Ž º ² ²½»³»² ò Þ»½ ½ ³» ±º ½ ³ ½±» «¾»½ ± ±³» «²½» ² ô»»½±³³»²¼ ² ³±«² ² ¼¼ ±² ±» ¼ ½±«²»¼»»½»¼ ± ½± ¾»» ¼» ³ ¹ ² º± ½±² ²¹»²½» ò Ù»²» ô» ³±«² ±«¼ ¾» «ºº ½»² ± ¾ ²¹ º«²¼ ²¹ ±» éëû ± èëû ½±²º ¼»²½»»ª» º± ³ ±¹ ³ ò É» ½±² ¼» º«²¼ ²¹ î 275

284 ±» éðû ½±²º ¼»²½»»ª» ± ¾» ³ ¹ ² ½½» ¾» ²¼ º«²¼ ²¹ ±» çðû ½±²º ¼»²½»»ª» ± ¾» ½±²» ª ª»ò Ú ³±»ô» ÝÍßÝ Û ½» ² «²½» ß«± ²¼ ¼» ¾»¼ «±²» ½ ½±³³»²¼ ±² ô» ³»³¾» ±«¼ ³ ² ²»» ª» ²¼ ³ µ» º«²¼ ²¹ ½±² ¾«±²» «± ±» ½»»¼ ²¹»»»² ª ±º»»½»¼ ±» ²¼» ±² ¾» ³ ¹ ² º± ½±² ²¹»²½» ò Ì» ¾» ¾» ± ± ±«º«²¼ ²¹»½±³³»²¼ ±² º± Í ² Þ ¾ ݱ«² º±» îððçóïð º ½» ò Í ² Þ ¾ ݱ«² Í» ºó ² ¼ ɱ µ» Ž ݱ³»² ±² Ð ±¹ ³ Ô± ²¼ ÔßÛ Ú«²¼ ²¹ Ù«¼» ²» º± îððçóïð Í» ºó ² ¼ λ»² ±² øí Î ±º üëððôððð Ó ¹ ² λ½±³³»²¼»¼ Î ²¹» Û»½»¼ ß½½» ¾» Ô± Ì ¹» Ø ¹ ݱ²» ª ª» éðû ÝÔ éëû ÝÔ èðû ÝÔ èëû ÝÔ çðû ÝÔ Ô± ²¼ ßÔßÛ üçôêìîôððð ËÔßÛ èíðôðð𠲪» ³»² ²½±³» Ѻº» øïôéííôððð Ü ½±«²»¼ Ô± ²¼ ÔßÛ üèôéíçôððð üçôêðìôððð üçôçëìôððð üïðôíìéôððð üïðôèíêôððð üïïôìèíôððð Ò±²ó½ ³ λ»¼ Û»²» ïôéêëôððð ïôéêëôððð ïôéêëôððð ïôéêëôððð ïôéêëôððð ïôéêëôððð ²¼ ½»¼ Ú«²¼ ²¹ üïðôëðìôððð üïïôíêçôððð üïïôéïçôððð üïîôïïîôððð üïîôêðïôððð üïíôîìèôððð λ» üïð𠱺 îððçóïð Ð ± üíòìê üíòéë üíòèé üìòðð üìòïê üìòíé Ì» º«²¼ ²¹»½±³³»²¼ ±² ± ² ²» ¾» ¾±ª» ¼± ²± ²½ «¼» ²»½±¹² ±² ±º»» ²¹ º«²¼ ²¹ ³ ¹ ² Ö«²» íðô îððçò í 276

285 Ì» ¾» ¾» ± ± ±«º«²¼ ²¹»½±³³»²¼ ±² º± Í ² Þ ¾ ݱ«² º±» îðïðóïï º ½» ò Í ² Þ ¾ ݱ«² Í» ºó ² ¼ ɱ µ» Ž ݱ³»² ±² Ð ±¹ ³ Ô± ²¼ ÔßÛ Ú«²¼ ²¹ Ù«¼» ²» º± îðïðóïï Í» ºó ² ¼ λ»² ±² øí Î ±º üëððôððð Ó ¹ ² λ½±³³»²¼»¼ Î ²¹» Û»½»¼ ß½½» ¾» Ô± Ì ¹» Ø ¹ ݱ²» ª ª» éðû ÝÔ éëû ÝÔ èðû ÝÔ èëû ÝÔ çðû ÝÔ Ô± ²¼ ßÔßÛ üïðôìîïôððð ËÔßÛ èëîôðð𠲪» ³»² ²½±³» Ѻº» øïôèêëôððð Ü ½±«²»¼ Ô± ²¼ ÔßÛ üçôìðèôððð üïðôííçôððð üïðôéïêôððð üïïôïíçôððð üïïôêêêôððð üïîôíêîôððð Ò±²ó½ ³ λ»¼ Û»²» ïôçððôððð ïôçððôððð ïôçððôððð ïôçððôððð ïôçððôððð ïôçððôððð øí««ñü»º ½ êñíðñïð øïôçìíôððð ëçïôððð ïôëçîôððð îôéìçôððð ìôïèèôððð êôðíìôððð ²¼ ½»¼ Ú«²¼ ²¹ üçôíêëôððð üïîôèíðôððð üïìôîðèôððð üïëôéèèôððð üïéôéëìôððð üîðôîçêôððð λ» üïð𠱺 îðïðóïï Ð ± üíòðè üìòîî üìòêé üëòïç üëòèì üêòêè ì 277

286 Ì» ± ±»½ ±² ²» ±»º»½»» ³»¼ ³ ½ ±º ¾»»²»º»¹ ±² ½±² ²»¼ ² ßÞéìçô ßÞîîéô ÍÞîîèô ÍÞèççô ²¼»½»² ÉÝßÞ ½±«¼»½ ±² ¾»¼ «±² ²º± ³ ±² ±ª ¼»¼ ¾» ÉÝ ÎÞò Ì» «³» ³ ½ ±² ± ½± ± ±º»¹»¼ ¾»²»º ¼ «³»²» ¹»»²» ¼ ºº ½«± º±»½ ² ¼ª ²½» ¾»½ » ½ ²¹» ½ µ» ½» ±ª»» ±¼ ±º»ª»» º± ± ²¹»² ½ ³»² ò Ú ³±»ô ½ «¼» ª»¼ ¾»²»º»»ª»»ª «±² ±º»² «²¼»» ³» ½ «º«« ½±»ª» ò Ì» ± º» «º ± ±³ ª» ±º ½ ½«³ ²½» ô ²½ «¼ ²¹æ ²½»» ² «±²»ª» ô «² ² ½»¼ ½ ²¹» ² ¼³ ² ª» ±½»¼ ô ² ²¼ ½± º ²¹ ³±²¹ ¾»²»º ½»¹±» ò Ì «ô ½ «½± ²½»» ½±«¼ ¼ ºº» ô» «¾ ² ô º ±³» ÉÝ ÎÞŽ» ³» ò Ì»» ± º± ± ±«²»» ½±» ±º ±««¼ ô ¾ ½µ¹ ±«²¼ô ²¼ ±«½±²½ «±² ô»½±³³»²¼ ±² ²¼ «³ ±² ò Ö«¼¹³»²»¹ ¼ ²¹» ±»²» ±º ±«½±²½ ««±² ²¼»½±³³»²¼ ±² ±«¼ ¾» ³ ¼» ±² º» «¼ ²¹»» ± ²»² ²» ô ²½ «¼ ²¹» ¹ ô ½ ³»² ô» ¾ ²¼»²¼ ½» ò Ñ ± ¾»»² ¼»ª» ±»¼ º±» ݱ«² ù ²» ² ò ²± ²»²¼»¼ º± ¹»²» ½ ½«± ±²ò É»»½»» ± ± «² ± ¾» ±º» ª ½» ± Í ² Þ ¾ ݱ«² ² ²» ²¹» ± ò л» º»» º»» ± ½ Ü»»µ Þ«µ» øçïê îììóïïêé ± Ö± ² ß ± øçïê îììóïïêð ² ±² ±«³ ª» ½±²½» ² ²¹» ± ò Í ²½»» ô Þ ½µ³±» Î µ Í» ª ½» Ü»»µ Þ«µ» ô ßÝßÍô Óßßß Ó ² ¹» ô Ð ±» ²¼ Ý «² «²½» Í» ª ½» ô ÞÎÍ ß ±½»ô Ý «ß½ «Í±½» Ó»³¾» ô ß³» ½ ² ß½ ¼»³ ±º ß½ Ö± ² ß ± ô ÚÝßÍô Óßßß Ó ² ¹ ²¹ Ü»½ ± ô ß½ «²¼ Î µ Ú ² ²½ ²¹ô ÞÎÍ Ú» ± ô Ý «ß½ «Í±½» Ó»³¾» ô ß³» ½ ² ß½ ¼»³ ±º ß½ ë 278