BETTY T. YEE California State Controller

Transcription

1 UIE BETTY T. YEE California State Controller Division of Accounting and Reporting NEGOTIATION AGREEMENT COUNTYWIDE COST ALLOCATION PLAN City and County of San Francisco Date: June 30, 2016 San Francisco, California Filing Ref: SF017 Pursuant to federal Office of Management and Budget (OMB) 2 CFR Part 225, the State Controller's Office formally approves the Countywide Cost Allocation Plan as described in Section I for use in the fiscal year. This approval is subject to the conditions contained in Section III. Departmental indirect cost proposals should clearly identify those costs that have been distributed through Sections I and II of this agreement in accordance with the guidelines of the responsible grantor agency for that department. Further, data processing systems may be subject to grantor agency approval prior to the reimbursement of certain costs allocated, billed, or cost applied from the Data Processing Department. SECTION I: COSTS DISTRIBUTED THROUGH COUNTYWIDE COST ALLOCATIONS The indirect overhead and support service costs listed in Summary Schedule (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, 2016, for further allocation to federal grants and contracts performed by the respective county departments. cr cc

2 City and County of San Francisco June 30, 2016 SECTION II: COSTS DISTRIBUTED THROUGH BILLING OR COST TRANSFER MECHANISMS 1. Employee Fringe Benefits 9. Administrative Services - Risk 2. Board of Supervisors Management 3. Controller 10. Human Resources - Workers' 4. Health Service System Compensation 5. Administrative Services 11. Central Shops Funds (1SF) 6. City Attorney 12. Finance Corporation (1SF) 7. Civil Service Commission 13. Reproduction Fund (1SF) 8. Human Resources 14. Telecommunications and Information Fund (1SF) 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 Countywide Cost Allocation Plan and may be included as part of the costs of the county departments indicated in Section I. SECTION III: CONDITIONS A. LIMITATIONS: Use of the amounts contained in this Negotiation Agreement are subject to any statutory or administrative limitations and, when ultimately allocated to individual grants or contracts through the indirect cost proposals of each county department, are applicable only to the extent that funds are available. Acceptance of the amounts agreed to herein is predicated on the conditions: (1) that no costs other than those incurred by the county were included for distribution in its Countywide Cost Allocation Plan as finally accepted, and that such costs are legal obligations of the county and allowable under the governing cost principles, (2) that similar types of costs have been accorded consistent accounting treatment, and (3) that the information provided by the county that was used as the basis for acceptance of the amounts 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 changes in the organizational structure or changes in the method of accounting for costs that materially affect the amount of reimbursement resulting from use of the amounts in this Negotiation Agreement will require prior approval of the authorized representative of the responsible negotiation agency. Failure to obtain such approval may result in subsequent audit disallowances. C. FIXED AMOUNTS: The fixed amounts contained in Section I of this agreement are based on an estimate of the costs that will be incurred during the period to which the amounts apply.

3 City and County of San Francisco -3 - June 30, 2016 When the actual costs for this period are determined, any differences between the fixed costs used as an estimate and the actual costs will be considered in a subsequent agreement. 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 2 CFR Part 225, incurred by the cost center responsible for providing the service. Any differences between the billed allowable costs and the actual allowable costs for a particular accounting period will be considered in a subsequent agreement. E. NOTIFICATION TO STATE AND FEDERAL AGENCIES: Copies of this document will be provided to other state and federal agencies as a means of notifying them of this approval. F. SPECIAL REMARKS: There are no adjustments in the Cost Allocation Plan. SECTION IV: ACCEPTANCE COUNTY OF SAN FRANCISCO BY BETTY T.YEE CALIFORNIA STATE CONTROLLER BY Name Hitomi SekineTT1!qièau Chief Local Governmt Policy and Reporting Division of Accdi1nting and Reporting Uu4 lo Title Date Date Negotiated by Sandeep Singh Telephone (916) cc: State and Federal Agencies Attachment

4 Cost Allocation Plan Prepared in compliance with 2 CFR Part 200 Guidelines City and County of San Francisco For the Plan Year Ending June 30, 2017 Prepared by the Office of the Controller, Budget and Analysis Division

5 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 TABLE OF CONTENTS INTRODUCTION - Changes from Prior Year Plan 2 SUMMARY SCHEDULE 3 1. BUILDING DEPRECIATION 8 2. EQUIPMENT DEPRECIATION BOARD OF SUPERVISORS CONTROLLER HEALTH SERVICE SYSTEM ADMINISTRATIVE SERVICES CITY ATTORNEY CIVIL SERVICE COMMISSION HUMAN RESOURCES MAYOR'S BUDGET OFFICE ADMIN SERVICES - RISK MANAGEMENT HUMAN RESOURCES - WORKERS' COMP 44 2

6 Schedule 1 Building Depreciation: No change to prior year methodology Schedule 2 Equipment Depreciation: No change to prior year methodology Schedule 3 Board of Supervisors: No change to prior year methodology City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 Schedule 4 Controller: No change to prior year methodology, but the Audit Service Costs are not allocated out due to the changes per 2 CFR Part 200. Schedule 5 Health Service System: No change to prior year methodology Schedule 6 Administrative Services: No change to prior year's updated methodology Schedule 7 City Attorney: No change to prior year methodology Schedule 8 Civil Service Commission: No change to prior year methodology Schedule 9 Human Resources: No change to prior year methodology Schedule 10 Mayor - Budget Office: No change to prior year methodology INTRODUCTION - Changes from Prior Year Plan Schedule 11 Admin Services - Risk Management: No change to prior year methodology Schedule 12 Human Resources - Workers' Comp: No change to prior year's updated methodology. 3

7 City and County of San Francisco FY MB A-87 Cost Allocation Plan December 22, 2015 SUMMARY SCHEDULE Department Academy of ADM-central Sciences Shops - ADM-Real Estate Adult Probation Airport Animal Care Arts Commission Asian Art Museum Assessor-Recorder Building - Inspection I Building Depreciation ,475 73, ,699 26,573 2 Equipment Depreciation ,546 42, ,370 3,442-3 Board of Supervisors 1, , ,947-3,861 3,218 8,163 25,964 4 Controller 13, , ,283-35,541 41,744 81,231 47,038 5 Health Service System 64, ,667 30, , , ,920 (39,705) 6 Administrative Services 1,755 2, ,003,961 43, , ,902 49,776 3,646 43,255 92,070 7 City Attorney ,191 (35,898) 66, ,148 41,930 23,311 (358,798) 8 Civil Service Commission ,637 41, ,529 3,948 7,062 9 Human Resources 6,362 - (986) (784) 595,130 (12) (84,700) 31,809 (44,517) (132,031) 10 Mayor's Budget Office , ,167-2,346 1,576 3,976 15, Admin Svcs - Risk Management (21,452) - (78) (1,418) - (18) 12 Human Resources -Workers' Comp 16, ,245 5, TOTAL CURRENT ALLOCATIONS 104,538 2,301,991 2,399, , , , , ,276 1,548,448 (316,429) Prior Allocation infy2014-l5plan 112,556 2,730,087 1,359, , , , , ,432 1,696,017 (96,774) Adjustment for Difference to Prior Plan (8,018) (428,096) 1.040,416 55,362 89,067 (102,661) 117,255 9,844 (147,569) (219,655) TOTAL ALLOCATION IN FY PLAN SUMMARY SCHEDULE 96,520 1,873,894 3,439,903 1,036,738 2,169, , , ,120 1,400,878 (536,084) Department - - Child Support Children & Families Children, Youth &.. Convention - -. City Planning.. Services Commission Families Facilities. - District Attorney Economic& Workforce Development Elections Emergency - Environment Communications 1 Building Depreciation , ,197 73, ,162 45,707-2 Equipment Depreciation ,226-72,659 2,442 38, ,243-3 Board of Supervisors 4,555 13,619 40,317 12,338-15,966 10,141 4,728 21,954 5,403 4 Controller (428) 75, ,339 55, , ,777 53, ,597 22,048 5 Health Service System (471,538) 1,391 13, ,501-1,333, , ,562 1,295,768 (134,394) 6 Administrative Services 22,434 25,233 78,609 77,816 2,078, ,317 27,647 15,867 72,404 18,346 7 City Attorney (3,028) (956) (2,518) (350,067) (11,200) 203, , ,554 (45,999) (26,334) 8 Civil Service Commission 2, ,084 5,171-7,034 2,530 1,446 6,645 2,530 9 Human Resources 11,478 (41,337) (43,303) (200,872) - 143,678 51,754 (67,783) (174,863) (103,134) 10 Mayor's Budget Office 2,228 9,771 27,012 6,396-8,102 6,139 2,725 12,691 2, Admin Svcs - Risk Management (39) (4,454) - (27) - (114) (106) 12 Human Resources -Workers' Comp , , TOTAL CURRENT ALLOCATIONS (432,130) 83, ,723 34,410 2,063,327 2,225,222 1,264, ,300 1,684,033 (212,976) PriorAllocationin FY Plan 263,696 22, ,021 (118,044) 495,350 2,028,747 1,111,403 1,767,111 2,330,003 72,545 Adjustment for Difference to Prior Plan (695,826) 61, , ,455 1,567, , ,804 (1,004,811) (645,971) (285,522) TOTAL ALLOCATION IN FY PLAN (1,127,956) 145, , ,865 3,631,304 2,421,698 1,417,012 (242,510) 1,038,062 (498,498)

8 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 SUMMARY SCHEDULE Department Ethics Fine Arts Museums Fire Public Health - Health at Home Public Health Jail Health Public Health Laguna Honda Hospital Public Health - Public Health - Public Health - Public Health -SF Mental Health Primary Care Public Health General Hospital I Building Depreciation 9, ,212-2 Equipment Depreciation - 4,338 1,046, ,409-3 Board of Supervisors 1,530 6, ,166 2,449 9,463 60,777 73,239 28, , ,054 4 Controller 16,385 89,825 1,354,563 34, , , , ,017 (63,387) 1,619,109 5 Health Service System 80, ,407 7,751, , , ,555 2,778,354 2,599,441 3,562,414 (751,448) 6 Administrative Services 12,438 6, ,965 4,562 12, , ,834 40, , ,818 7 City Attorney 174, ,257 1,801,414-41,400 (236,568) (26,298) 52,622 84,896 (852,710) 8 Civil Service Commission 473 3,475 41,759 1,168 3,503 36,810 14,207 13,289 18,210 77,401 9 Human Resources 8,957 48, ,300 24,290 72, , , , ,879 1,243, Mayor's Budget Office 763 2,936 57,362 1,197 5,143 40,362 46,415 14,152 67, , Admin Svcs - Risk Management - (4,597) (1,055) - - (47) (98) 12 Human Resources-Workers' Comp 4, TOTAL CURRENT ALLOCATIONS 309, ,128 13,179, , ,655 1,261,605 3,860,252 3,418,371 4,705,638 1,853,697 Prior Allocation in FY Plan 216, ,367 11,096, , , ,863 3,555,700 3,178,035 5,658, ,300 Adjustment for Difference to Prior Plan 93,173 (26,240) 2,082,682 (321,906) (31,350) 716, , ,336 (953,347) 904,397 TOTAL ALLOCATION IN FY PLAN 402, ,888 15,262,319 (24,985) 913,305 1,978,347 4,164,804 3,658,706 3,752,291 2,758,095 SUMMARY SCHEDULE Department Public Health - Human Rights Juvenile Human Services Law MTA - Parking & Library Mayor MTA - Medical Examiner Taxicab MTA - Substance Abuse Commission Probation MUNI Traffic Commission I Building Depreciation - 31, , ,366 60,650 1, ,939-2 Equipment Depreciation , Board of Supervisors 16, ,160 13, , ,362 55,168 1,524 4 Controller 130,944 9,345 2,116, ,042 3, ,895-1,112, ,197 17,425 5 Health Service System 235,262 59,389 1,157,420 1,144,595 10, ,898 - (1,154,157) 3,462,964 94,233 6 Administrative Services 29,475 1, ,905 50, , ,044 (147,183) 121,009 2,024 7 City Attorney - (4,282) (915,372) 303,931 6, ,819 53,678 (3,105,633) 576, ,174 8 Civil Service Commission 1, ,191 6, ,864 - (21,230) 16, Human Resources 24,869 (28,644) 715, ,995 1,157 53,844-1,714, ,210 9, Mayor's Budget Office 11, ,367 6, , ,228 31, Admin Svcs - Risk Management - - (26) (181) (51) - - (10,201) Human Resources -Workers' Comp - 19, ,808-75, TOTAL CURRENT ALLOCATIONS 449,949 89,896 4,653,977 1,839,664 58,260 2,454, ,074 (126,639) 5,248, ,560 Prior Allocation in FY Plan 420,818 (29,916) 2,341,837 1,876,856 69,066 2,691, ,037 (3,268,800) 5,359, ,795 Adjustment for Difference to Prior Plan 29, ,812 2,312,140 (37,192) (10,806) (236,647) (109,963) 3,142,160 (111,548) (91,234) TOTAL ALLOCATION IN FY PLAN 479, ,708 6,966,117 1,802,473 47,454 2,217, ,111 3,015,521 5,136, ,326

9 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 SUMMARY SCHEDULE Department Permit Appeals Police Port Public Defender Public Library Public Works - Public Works - Public Works - Bldg Public Works - Public Works - Admin Architecture Repair Construction Engineering I Building Depreciation 8, , , , , ,585 2 Equipment Depreciation - 1,367, ,032 47, Board of Supervisors ,888 28,240 9,915 37,241 10,186 5,725 7, ,235 4 Controller 3,909 2,243, , , ,592 (628,164) 112,463 86,191 2, ,515 5 Health Service System (14.582) 12,742,183 71, , ,325 (5,208,940) 932, ,081 23,324 1,193,128 6 Administrative Services 1, , ,562 23, ,403 (281,847) 31,342 38, ,965 7 City Attorney 65,084 5,261,191 (465,284) 18,939 (24,802) 550, (15,734) (32,811) (8,664) 8 Civil Service Commission ,396 6,283 4,282 17,654 3,169 4,921 2, ,283 9 Human Resources 2,892 1,397,381 33,742 88,025 (162,580) (16,315) 102,367 52,051 2, , Mayor's Budget Office ,193 17,252-5,075 18,258 5,844 1,676 3,979 15, Admin Svcs - Risk Management - - (12,641) - (237) (493) Human Resources -Workers' Comp TOTAL CURRENT ALLOCATIONS 67,675 24,366,924 (21,154) 1,290, ,886 (5,307,225) 1,338, ,239 (3,899) 1,834,036 Prior Allocation in FY Plan (21,826) 23,399,562 (515,023) 1,309, ,609 (5,295,621) 951, ,282 (357,446) 1,579,762 Adjustment for Difference to Prior Plan 89, , ,869 (19,238) 210,277 (11,604) 387,134 (122,043) 353, ,273 TOTAL ALLOCATION IN FY PLAN 157,176 25,334, ,715 1,270,781 1,187,164 (5,318,829) 1,725, , ,649 2,088,309 SUMMARY SCHEDULE Department Public Works - Public Works - Public Works - Public Works - PUC Rent Arbitration Street Env PUC-Clean Water PUC-Hetch Hetchy Street Sewer PUC-Water Street Use & Map Urban Forest Recreation & Park Board 1 Building Depreciation ,644 20,195 2 Equipment Depreciation ,570-3 Board of Supervisors 17,027 6,826 7,858 7,710 50,098 57,361 40, ,185 62,936 2,090 4 Controller 222,564 77,578 92,492 96,056 (1,566,529) 583, ,547 1,046, ,155 9,072 5 Health Service System 1,355, , , ,714 (143,923) (127,867) 36,777 49,595 2,713,422 (6,240) 6 Administrative Services 31,722 12,684 51,399 23,047 (460,916) 188, , , ,768 39,300 7 City Attorney 678,893-60,196 9,641 (934,298) (384,952) (707,658) 187,332 (373,388) (10,292) 8 Civil Service Commission 7,145 2,085 2,613 2,919 (151,345) 12,928 8,646 18,071 26, Human Resources 148,634 43,376 54,364 60,726 (484,468) 233, , , ,637 (44,517) 10 Mayor's Budget Office ,936 4,422 4,157 27,042 35,430 25,144 74,455 32,666 1, AdminSvcs - RiskManagement (1,766) (811) (3,110) (2,042) (664) (8) 12 Human Resources-Workers' Comp TOTAL CURRENT ALLOCATIONS 2,470, , , ,970 (3,666,039) 597, , ,552 3,504,046 11,541 Prior Allocation in FY Plan 2,481, , , ,007 (4,580,881) 980, ,338 2,209,964 3,299,852 (928) Adjustment for Difference to Prior Plan (10,479) (32,873) 136,174 64, ,842 (383,553) (31,427) 97, ,193 12,469 TOTAL ALLOCATION IN FY PLAN 2,460, , , ,933 (2,751,197) 213, ,485 2,405,140 3,708,239 24,010

10 City and County of San Francisco FY MB A-87 Cost Allocation Plan December 22, 2015 SUMMARY SCHEDULE' Department Community Retirement SF Community SF Unified Treasurer/Tax Investment & Sheriff Status of Women Technology Commission College District School District Collector Infrastructure Trial Courts 1 Building Depreciation , ,058 5, , , ,684 2 Equipment Depreciation , ,433 3,631-3 Board of Supervisors 7, ,344 1,424 25,465 12,951 37,393 4 Controller 32, ,130 11, ,132 (116,380) 446,657 5 Health Service System (19,057) 935,016-7,071,305 5,188,470 32,394 68,092 1,042,013 2,451,161 6 Administrative Services 31, ,836 3, ,389 34,609 48,172 7 City Attorney (461,826) 60, ,250,232 10,140 (102,940) 409,764 8,957 8 Civil Service Commission 2,391 21,157-98,078 26, ,783 5,449 12,872 9 Human Resources (34,843) 440,118-2,040, ,167 (5,000) (229,914) 20, , Mayor's Budget Office 4, , ,590 6,703 20, Admin Svcs - Risk Management (30) (569) - - (175) (145) 12 Human Resources -Workers' Comp (230) War Memorial 620 4,148 30,156 (52,218) 19,911 - (18,828) 1,529 31,197 2,257 TOTAL CURRENT ALLOCATIONS (436,425) 1,456,340 76,111 9,210,938 8,844,434 60, ,604 2,235,285 3,661,115 18,772 Prior Allocation in FY Plan (144,053) 2,821, ,401 5,080,962 9,158,735 68, ,508 2,411,028 3,426,109 1,403 Adjustment for Difference to Prior Plan (292,372) (1,365,321) (76,291) 4,129,977 (314,300) (7,764) (80,904) (175,743) 235,006 17,369 TOTAL ALLOCATION IN FY PLAN (728,798) 91,019 (180) 13,340,915 8,530,134 53, ,701 2,059,542 3,896,121 36,141 SUMMARY SCHEDULE Total Allocated to Department All Other Agencies non-central CostDepts Additional allocated to Central Cost Depts Total Costs Doublecheck Difference I Building Depreciation - 8,112,864 4,144,485 12,257,350 12,257,350-2 Equipment Depreciation - 3,598, ,917 4,263,782 4,263,782-3 Board of Supervisors - 2,529, ,238 2,682,538 2,682,538-4 Controller - 16,109,223 1,248,850 17,358,073 17,358,073-5 Health Service System - 61,555,931 4,295,495 65,851,426 65,851,426-6 Administrative Services - 11,985,927 (94,462) 11,891,465 11,891,465-7 City Attorney 15,411 4,750, ,248 5,130,321 5,130,321-8 Civil Service Commission - 587,329 42, , ,228-9 Human Resources - 12,052,554 37,752 12,090,307 12,090, Mayor's Budget Office - 1,444,977 93,531 1,538,508 1,538, Admin Svcs - Risk Management - (66,651) (3,823) (70,474) (70,474) - 12 Human Resources -Workers' Comp - 208,741 (208,741) 0 (0) - TOTAL CURRENT ALLOCATIONS 15, ,869,134 10,754, ,623,523 Prior Allocation in FY Plan 493, ,580,883 Adjustment for Difference to Prior Plan (477,921) 13,288,251 TOTAL ALLOCATION IN FY PLAN (462,511) 136,157,386

11 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIA STATEMENTS OF FUNCTION AND BENEFIT FOR THE ACTUAL FISCAL YEAR ENDED JUNE 30, 2015 FOR USE DURING THE PLAN YEAR ENDING JUNE 30, 2017 SCHEDULE 1 - BUILDING DEPRECIATION In compliance with GASB 34, the City calculates depreciation on its fixed assets for financial reporting purposes, including buildings. The A-87 Cost Plan allocates building depreciation based on the cost of construction and subsequent improvements or renovation of buildings and excludes any buildings where departments pay rent to the City and County of San Francisco's Real Estate Division. Depreciation expenses for City Hall and the Hall of Justice have been included in this schedule and have been allocated based upon square footage of occupied space. Building depreciation was obtained from the City s fixed asset and financial reporting documents for June 30, Central Service Building Depreciation Amount City Hall 6,784,112 Hall of Justice 1,563,894 1 South Van Ness 1,862, Van Ness 261, Van Ness 649, th Street 174, Mission 953, Mission 8,161 12,257,350 CITY HALL Allocations Net Square Footage Allocation Allocation Percent Administrative Services 48, % 1,169,687 Assessor-Recorder 30, % 730,699 Board of Supervisors 38, % 923,127 City Attorney 32, % 793,135 Controller 31, % 754,999 Elections 14, % 361,162 Mayor 28, % 697,758 Mayor's Budget Office 1, % 45,807 Public Works - Admin 5, % 126,108 Sheriff 15, % 365,022 Technology % 0 Treasurer/Tax Collector 33, % 816,608 Subtotal 279, % 6,784,112 8

12 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 HALL OF JUSTICE Allocations Dept:1 BUILDING DEPRECIATION Net Square Footage Allocation Allocation Percent Adult Probation 22, % 73,771 District Attorney 32, % 108,197 Medical Examiner 18, % 60,650 Police 172, % 565,946 Sheriff 117, % 387,646 Trial Courts 111, % 367,684 Subtotal 475, % 1,563,894 1 SOUTH VAN NESS Allocations Net Square Footage Allocation Allocation Percent Administrative Services 23, % 89,580 Controller 17, % 68,559 Human Resources 63, % 244,633 Mayor 26, % 102,608 MTA - MUNI 274, % 1,063,137 Community Investment & Infrastructure 19, % 75,792 Technology 37, % 145,576 Economic & Workforce Development 18, % 73,082 Subtotal 480, % 1,862, VAN NESS Allocations Net Square Footage Allocation Allocation Percent Administrative Services 3, % 7,904 ADM-Real Estate 9, % 21,475 ADM-Risk Management 1, % 3,833 Arts Commission % 0 Civil Service Commission 2, % 5,327 Ethics 4, % 9,153 Public Health - Public Health 57, % 127,753 Human Services 3, % 8,357 Human Rights Commission 5, % 11,557 MTA - Parking & Traffic 1, % 3,939 Police 12, % 27,997 Public Works - Admin % 1,757 Rent Arbitration Board 9, % 20,195 Sheriff 2, % 6,257 Status of Women 2, % 5,915 Subtotal 118, % 261,419 9

13 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, VAN NESS Allocations Dept:1 BUILDING DEPRECIATION Net Square Footage Allocation Percent Allocation Economic & Workforce Development % 0 Emergency Communications 11, % 45,707 Public Health - Public Health 39, % 150,459 Human Rights Commission 5, % 19,800 Administrative Services 8, % 32,021 Public Works - Admin 21, % 83,987 Public Works - Architecture 38, % 147,895 Public Works - Engineering 38, % 147,585 Public Works - Street Use & Map % 0 Recreation & Park 5, % 21,644 Retirement Commission % 0 Subtotal 169, % 649, th St Allocations Net Square Footage Allocation Allocation Percent Public Defender 31, % 158,867 Sheriff 3, % 15,133 Subtotal 34, % 174, MISSION STREET Allocations Net Square Footage Allocation Allocation Percent Administrative Services 1, % 5,877 Building Inspection 3, % 19,116 City Planning 50, % 255,677 Human Services 131, % 664,541 Permit Appeals 1, % 8,488 Subtotal 188, % 953, MISSION STREET Allocations Net Square Footage Allocation Allocation Percent Building Inspection 68, % 7,457 City Planning % 61 Permit Appeals % 0 Fire 4, % 497 PUC % 66 Public Works - Admin % 81 Subtotal 75, % 8,161 10

14 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 Dept:1 BUILDING DEPRECIATION ALLOCATION SUMMARY Department City Hall Hall of Justice 1 South Van Ness 25 Van Ness 30 Van Ness 555 7th St 1650 Mission St 1660 Mission St Total Depreciation Administrative Services 1,169, ,580 7,904 32, , ,305,068 ADM-Real Estate , ,475 ADM-Risk Management , ,833 Adult Probation 0 73, ,771 Arts Commission Assessor-Recorder 730, ,699 Board of Supervisors 923, ,127 Building Inspection ,116 7,457 26,573 City Attorney 793, ,135 City Planning , ,737 Civil Service Commission , ,327 Controller 754, , ,557 District Attorney 0 108, ,197 Economic & Workforce Development , ,082 Elections 361, ,162 Emergency Communications , ,707 Ethics , ,153 Fire Public Health - Public Health , , ,212 Human Resources , ,633 Human Rights Commission ,557 19, ,358 Human Services , , ,898 Mayor 697, , ,366 Mayor's Budget Office 45, ,807 Medical Examiner 0 60, ,650 MTA - MUNI 0 0 1,063, ,063,137 MTA - Parking & Traffic , ,939 MTA - Taxicab Commission Permit Appeals , ,488 Police 0 565, , ,944 Public Defender , ,867 Public Works - Admin 126, ,757 83, ,934 Public Works - Architecture , ,895 Public Works - Engineering , ,585 Public Works - Street Use & Map PUC Recreation & Park , ,644 Rent Arbitration Board , ,195 Retirement Commission Community Investment & Infrastructure , ,792 Sheriff 365, , , , ,058 Status of Women , ,915 Technology , ,576 Treasurer/Tax Collector 816, ,608 Trial Courts 0 367, ,684 Total allocated to Departments 6,784,112 1,563,894 1,862, , , , ,698 8,161 12,257,350 11

15 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIA STATEMENTS OF FUNCTION AND BENEFIT FOR THE ACTUAL FISCAL YEAR ENDED JUNE 30, 2015 FOR USE DURING THE PLAN YEAR ENDING JUNE 30, 2017 SCHEDULE 2 - EQUIPMENT DEPRECIATION This schedule allocates general funded equipment depreciation. In compliance with GASB 34, the City calculates depreciation on its fixed assets for financial reporting purposes. The City includes equipment depreciation for central service departments allocated in this cost plan. Equipment depreciation was obtained from the City s fixed asset and financial reporting documents for June 30, The City s capitalization procedures have a lower limit of $5,000 per asset. Each department is directly allocated its depreciation expense. The depreciation for Enterprise Funds has been excluded from allocation. DEPRECIATION BY DEPARTMENT Administrative Services 428,477 Adult Probation 42,986 Asian Art Museum 49,370 Assessor-Recorder 3,442 Board of Supervisors 4,019 City Attorney 28,706 City Planning 37,226 Controller 194,715 District Attorney 72,659 Economic & Workforce Development 2,442 Elections 38,429 Emergency Communications 201,243 Fine Arts Museums 4,338 Fire 1,046,767 Health Service System 8,533 Public Health - Public Health 74,409 Human Resources 467 Juvenile Probation 17,003 Municipal Transportation Agency 106 Police 1,367,767 Public Defender 2,267 Public Library 104,032 Public Works - Admin 47,043 Recreation & Park 156,570 ADM-Real Estate 51,846 Sheriff 142,238 Technology 132,433 Treasurer/Tax Collector 3,631 War Memorial 620 Total allocated to Departments 4,263,782 12

16 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIA STATEMENTS OF FUNCTION AND BENEFIT FOR THE ACTUAL FISCAL YEAR ENDED JUNE 30, 2015 FOR USE DURING THE PLAN YEAR ENDING JUNE 30, 2017 SCHEDULE 3 - BOARD OF SUPERVISORS Board s Budget Analyst is a private, for-profit company, Harvey M. Rose Accountancy Corporation, engaged by the Board to perform independent analysis of San Francisco s financial operations. The allowable expense was divided into two functions: management audits and finance committee and allocated based upon costs per department and annual budget less one-time costs. This plan identifies all expenditures of the Board of Supervisors and disallows most costs as general government. All elected officials and their associated expenditures both direct and indirect - have been disallowed. The schedule identifies the expense of the Board s Budget Analyst and allocates the expense in the three functions: Management audits, Finance Committee, and Records & Management. In addition, the expenses related to the general administration of the office of the Board of Supervisors have been distributed proportionate to total expenses by function. For purposes of allocating costs, the Board of Supervisors has been separated into four functions: Management Audits represents the expenses charged to specific departments for audits requested by the Board of Supervisors. The allocation base is the amount of charges per department audited and the allocation is offset by the amount that was directly charged to the audited department. Finance Committee includes the cost of the Budget Analyst performing its assigned tasks for the Board of Supervisors. These activities include a complete review of the budget and other fiscal matters. The allocation base for this function is the annual budget. Records and Information Management is an allocable function. This division is responsible for administering the department s records and information management systems which benefits not only the department and its other functions but also the entire City/County. The duties of this division include: establishing and maintaining accepted practices and standards for records retention, file organization and management; overseeing information technology processing, operation and support, and systems design; providing undisrupted computer access to the department s central computers and applications; and training and support for the department s users. Costs associated with this function have been allocated to Departments based on their percentage to total of average FY full-time equivalent employees (FTE). All other costs associated with the Board of Supervisors have been functionalized as General Government and have been excluded from allocation in the plan since the costs are unallowable under the provisions of OMB Circular A

17 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 Dept:3 BOARD OF SUPERVISORS A. DEPARTMENT COSTS Total Costs Mgmt Audits Finance Cttee Records & General Govt Support Info nonallocable Salaries & Fringe % 100.0% 0.0% 1.0% 4.3% 94.7% these percentages come from BOS timestudy allocation % Salary and Fringe Costs 10,250, , ,791 9,705,342 Contractual Services - Budget Analyst 2,045, ,956 1,881, Other Department Costs, net of Character 086 expenditure recoveries 1,445, ,164 62,736 1,368,891 Total Expenditures 13,741, ,956 1,995, ,526 11,074,233 Adjustments Revenues (287,069) (287,069) Work Order Recoveries (441,084) (441,084) Subtotal Adjustments (728,153) (728,153) Net Expenditures 13,013, ,956 1,995, ,526 10,346,080 Expenditure % 100.0% 1.3% 15.3% 3.9% 79.5% B. INCOMING COSTS - (Spread by Expense% except for Health Service System, Civil Service Commission and Human Resources spread by Salary %) Department Incoming Total Mgmt Audits Finance Cttee Records & General Govt Support Info nonallocable 1 Building Depreciation 923,127 11, ,565 36, ,928 2 Equipment Depreciation 4, ,195 4 Controller 61, ,413 2,394 48,801 5 Health Service System 431, ,231 18, ,949 6 Administrative Services 38, ,895 1,499 30,560 7 City Attorney 8, , ,050 8 Civil Service 2, ,948 9 Human Resources 39, ,713 37, Mayor's Budget Office 2, , Admin Services - Risk Management (29) (0) (5) (1) (23) 12 Human Resources - Workers' Comp 134,999 1,701 20,703 5, ,330 Total Incoming 1,646,502 14, ,530 66,294 1,380,898 Total Allocated Costs 14,659, ,735 2,180, ,820 11,726,978 MANAGEMENT AUDITS Allocations Mgmt Audit Allocation Initial Direct Billed Dept dept Cost Percent Allocation Allocation Children, Youth & Families 30, % 32,828 (30,114) 2,715 Fire 63, % 69,445 (63,703) 5,742 Sheriff 56, % 61,403 (56,326) 5,077 PUC 1, % 2,127 (1,951) 176 Mayor 2, % 3,030 (2,780) 251 Controller 1, % 1,110 (1,018) 92 Board of Supervisors 1, % 1,110 (1,018) 92 Building Inspection % Technology 1, % 1,921 (1,762) 159 Port 3, % 3,841 (3,523) 318 Ethics 1, % 1,921 (1,762) 159 Subtotal 163, % 178,735 (163,956) 14,779 General Government - nonallocable % Total 163, % 178,735 (163,956) 14,779 14

18 Combined Board of Supervisors Allocations City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 FY Department Budget FY Budget % Initial Finance Cttee Allocation FY FTE FTE % (excl SFUSD/CCD) Records & Info Allocation Mgmt Audit Allocation Dept:3 BOARD OF SUPERVISORS Total BOS Allocation Academy of Sciences 4,547, % 1, % ,248 Administrative Services 325,480, % 74, % 14, ,861 Adult Probation 30,756, % 6, % 2, ,677 Airport 918,455, % 208,921 1, % 29, ,947 Arts Commission 14,068, % 3, % ,861 Asian Art Museum 9,449, % 2, % 1, ,218 Assessor-Recorder 23,844, % 5, % 2, ,183 Board of Supervisors 13,485, % 3, % 1, ,597 Not allocated out Building Inspection 92,447, % 21, % 4, ,964 Child Support Services 13,362, % 3, % 1, ,555 Children & Families Commission 58,591, % 13, % ,619 Children, Youth & Families 161,975, % 36, % 758 2,715 40,317 City Attorney 75,751, % 17, % 5, ,885 City Planning 38,351, % 8, % 3, ,338 Civil Service Commission 1,119, % % Controller53,637, % 12, % 4, ,353 District Attorney 48,581, % 11, % 4, ,966 Economic & Workforce Development 36,811, % 8, % 1, ,141 Elections 16,341, % 3, % 1, ,728 Emergency Communications 76,100, % 17, % 4, ,954 Environment 15,979, % 3, % 1, ,403 Ethics 4,574, % 1, % ,530 Fine Arts Museums 17,602, % 4, % 2, ,433 Fire 343,967, % 78,242 1, % 29,182 5, ,166 General City Responsibility 358,825, % 81, % ,622 Not allocated out Health Services System 9,974, % 2, % ,124 Public Health - Health at Home 7,178, % 1, % ,449 Public Health - Jail Health 30,839, % 7, % 2, ,463 Public Health - Laguna Honda Hospital 242,026, % 55,054 1, % 25, ,777 Public Health - Mental Health 278,326, % 63, % 9, ,239 Public Health - Primary Care 84,862, % 19, % 9, ,590 Public Health - Public Health 403,370, % 91, % 12, ,480 Public Health - SF General Hospital 865,893, % 196,965 2, % 54, ,054 Public Health - Substance Abuse 69,420, % 15, % ,627 Human Resources 81,400, % 18, % 3, ,664 Human Rights Commission 2,147, % % Human Services 835,703, % 190,098 2, % 42, ,160 Juvenile Probation 38,619, % 8, % 4, ,195 Law Library 1,535, % % Mayor 90,168, % 20, % 2, ,762 MTA - MUNI 858,855, % 195,364 4, % 82, ,362 MTA - Parking & Traffic 190,513, % 43, % 11, ,168 MTA - Taxicab Commission 5,246, % 1, % ,524 Permit Appeals 964, % % Police 528,843, % 120,296 2, % 50, ,888 Port 103,449, % 23, % 4, ,240 Public Defender 30,433, % 6, % 2, ,915 Public Library 109,483, % 24, % 12, ,241 Public Works - Admin 35,043, % 7, % 2, ,186 Public Works - Architecture 10,049, % 2, % 3, ,725 Note 15

19 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 Public Works - Bldg Repair 23,858, % 5, % 1, ,176 Public Works - Construction % % Public Works - Engineering 91,636, % 20, % 4, ,235 Public Works - Street Env 52,902, % 12, % 4, ,027 Public Works - Street Sewer 23,600, % 5, % 1, ,826 Public Works - Street Use & Map 26,516, % 6, % 1, ,858 Public Works - Urban Forest 24,926, % 5, % 2, ,710 PUC 162,156, % 36, % 13, ,098 PUC-Clean Water 212,452, % 48, % 9, ,361 PUC-Hetch Hetchy 150,773, % 34, % 6, ,339 PUC-Water 446,461, % 101, % 12, ,185 Recreation & Park 195,878, % 44, % 18, ,936 Rent Arbitration Board 6,627, % 1, % ,090 Retirement Commission 27,520, % 6, % 1, ,931 SF Unified School District 116, % % Sheriff 192,594, % 43, % 18,457 5,077 67,344 Status of Women 5,832, % 1, % ,424 Technology 93,483, % 21, % 4, ,465 Treasurer/Tax Collector 40,193, % 9, % 3, ,951 Trial Courts 124,843, % 28, % 8, ,393 War Memorial 13,536, % 3, % 1, ,148 Subtotal 9,584,370, % 2,180,158 29, % 573,820 14,779 2,768,758 Net out amounts allocated to Board of Supervisors and General City not charged to Departments (86,219) Total allocated to Departments 2,682,538 Dept:3 BOARD OF SUPERVISORS 16

20 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIA STATEMENTS OF FUNCTION AND BENEFIT FOR THE ACTUAL FISCAL YEAR ENDED JUNE 30, 2015 FOR USE DURING THE PLAN YEAR ENDING JUNE 30, 2017 SCHEDULE 4 CONTROLLER The Controller's office provides general fiscal oversight for the City. This schedule consolidates four schedules that were reported separately in previous cost allocation plans: General Government, Administration and Accounting Operations, Payroll Services, and Audits. Controller's costs are divided into four functions: General Administration, Budget and Accounting Operations, Payroll and Personnel Services, and General Government/Audits/Nonallocable. Salaries are allocated to each function based on payroll records, time certification and time studies. Expenditures are offset by nonallocable capital costs and membership fees, and by revenues and expenditure recoveries, which are assigned to function based on an analysis of each recovery and revenue type. General Administration includes personnel and costs supporting the Department as a whole. These costs are allocated to other functions based on each function's share of salaries. Budget and Accounting Operations includes support of the City's budget and financial management systems and support to Departments in the review and approval of budget and accounting entries, and support for the annual Comprehensive Annual Financial Report (CAFR), single audit of federal expenditures, and other financial audits. Departments are direct charged for special accounting services. For purposes of this cost allocation, remaining costs after direct charges are allocated to Departments based on Department size, based on FY original budget. Payroll and Personnel Services provides payroll services for the employees of the City and County and ensures compliance with City, State and Federal tax, wage and hour regulations. This also includes Personnnel support process charged to the Controller's General City index codes for unemployment management, fingerprinting, and certain union benefits. The division does not provide services to the San Francisco Unified School District and City College of San Francisco. Costs are allocated based on the number of employees by department excluding certificated. The Audits Division provides independent performance, financial and concession audits and reviews of City operations as a service to the City's boards, committees, commissions and departments. The division evaluates systems of internal controls and City finances and operations to assure assets are protected and managed in accordance with requirements stipulated in the Charter, Administrative Code, ordinances, policy statements and accepted business practices. Audit costs are direct-charged to Departments. Costs of the Division net of direct charges are allocated to Departments based on the unbilled and billed audit hour percentage for each Department. Costs of the Division net of direct charges are not allocated to Departments from FY16-17 as OMB Circular Part 200 removed OMB Circular A-87 Appendix B 4.b "Other audit costs are allowable if included in a cost allocation plan or indirect cost proposal, or if specifically apprvoed by awarding agency as a direct cost to an award" due to it vilates the Single Audit Act. General Government/Non-Allocable includes functions that are general government in nature as defined by OMB Circular A-87 or otherwise non-allocable under its provisions. The Controller activities that fall into this category include property tax allocation, general revenue forecasting, and the Office of Public Finance. 17

21 City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 A. DEPARTMENT COSTS Amount General Admin Budget and Accounting Operations Payroll & Personnel Services Audits General Govt/Nonalloc able Salaries and Benefits % % 8.18% 29.65% 31.48% 25.46% 5.23% Salaries and Benefits 31,432,372 2,572,073 9,320,547 9,894,202 8,002,512 1,643,037 Dept:4 CONTROLLER Controller Other Departmental Expenditures 11,824, ,596 3,506,326 3,722,131 3,010, ,099 Controller/General City Employee Support Costs Unemployment Mgmt 48, , Fingerprinting New Employees 27, , Local 21 Life Insurance 501, , MEA Flexible Benefits Administration 25, , Subtotal General City Employee Support: 603, , Total Controller/General City Expenditures 43,860,213 3,539,670 12,826,873 14,219,531 11,013,003 2,261,137 Adjustments Membership Fees (9,156) (9,156) Revenues (3,613,848) 0 (460,490) (71,311) 0 (3,082,046) Subtotal Adjustments (3,623,004) (9,156) (460,490) (71,311) 0 (3,082,046) Net Costs 40,237,209 3,530,514 12,366,383 14,148,220 11,013,003 (820,910) General Admin Distribution by salary % 0 (3,530,514) 1,140,193 1,210, , ,995 Adjusted Costs 40,237, ,506,576 15,358,589 11,991,960 (619,915) B. INCOMING COSTS - (Default Spread Salary%) Department Incoming - excl. amts specific to General City Responsibility Budget and Accounting Operations Payroll & Personnel Services Audits / Nonallowable General Govt /Nonallocable 1 Building Depreciation 823, , , ,360 46,886 2 Equipment Depreciation 194,715 62,884 66,754 53,991 11,085 3 Board of Supervisors 16,353 5,281 5,606 4, Health Service System 887, , , ,200 50,549 6 Administrative Services 108,387 35,004 37,159 30,054 6,171 7 City Attorney 421, , , ,890 23,999 8 Civil Service Commission 5,811 1,877 1,992 1, Human Resources (93,290) (30,128) (31,983) (25,868) (5,311) 10 Mayor's Budget Office 8,945 2,889 3,067 2, Admin Services - Risk Management (1,770) (572) (607) (491) (101) 12 Human Resources - Workers' Comp Total Incoming 2,372, , , , ,049 C. TOTAL ALLOCATED 42,609,368 14,272,674 16,171,838 12,649,722 (484,866) 18

22 D. DEPARTMENTAL ALLOCATIONS City and County of San Francisco FY OMB A-87 Cost Allocation Plan December 22, 2015 FY Department Budget FY Budget % Admin& Accting Allocation Direct Billed FY FTE FTE % Payroll Allocation Direct Billed Dept:4 CONTROLLER Total Dept Allocation Academy of Sciences 4,547, % 7, % 6, ,059 ADM-Central Shops % % Administrative Services 325,480, % 503,545 (64,677) % 417,779 (2,412) 854,235 ADM-Procurement % % ADM-Real Estate % % ADM-Risk Management % % Adult Probation 30,756, % 47,582 (23,963) % 75, ,182 Airport 918,455, % 1,420,926 (621,853) 1, % 818,037 (1,118,828) 498,283 Animal Care % % Arts Commission 14,068, % 21, % 18,617 (4,841) 35,541 Asian Art Museum 9,449, % 14, % 30,115 (2,991) 41,744 Assessor-Recorder 23,844, % 36,889 (33,410) % 77, ,231 Board of Supervisors 13,485, % 20, % 40, ,381 Building Inspection 92,447, % 143,024 (57,463) % 139,077 (177,600) 47,038 Child Support Services 13,362, % 20,674 (13,019) % 42,709 (50,791) (428) Children & Families Commission 58,591, % 90, % 8,213 (23,406) 75,453 Children, Youth & Families 161,975, % 250,589 (12,049) % 21,354 (13,555) 246,339 City Attorney 75,751, % 117, % 159,337 (108,666) 167,864 City Planning 38,351, % 59, % 101,844 (105,942) 55,235 Civil Service Commission 1,119, % 1, % 2, ,469 Controller 53,637, % 82, % 114, ,419 Convention Facilities % % District Attorney 48,581, % 75, % 138, ,689 Economic & Workforce Development 36,811, % 56, % 49, ,777 Elections 16,341, % 25, % 28, ,755 Emergency Communications 76,100, % 117, % 130, ,597 Environment 15,979, % 24,722 (15,692) % 49,827 (36,809) 22,048 Ethics 4,574, % 7, % 9, ,385 Fine Arts Museums 17,602, % 27, % 68,444 (5,852) 89,825 Fire 343,967, % 532, , % 822, ,354,563 Health Services System 9,974, % 15, % 24,092 (18,259) 21,265 Public Health - Health at Home 7,178, % 11, % 22, ,102 Public Health - Jail Health 30,839, % 47, % 68, ,703 Public Health - Laguna Honda Hospital 242,026, % 374,435 (246,494) 1, % 724,954 (478,997) 373,898 Public Health - Mental Health 278,326, % 430,594 (157,881) % 279, ,510 Public Health - Primary Care 84,862, % 131, % 261, ,017 Public Health - Public Health 403,370, % 624,047 (200,134) % 358,644 (845,944) (63,387) Public Health - SF General Hospital 865,893, % 1,339,608 (255,025) 2, % 1,524,374 (989,848) 1,619,109 Public Health - Substance Abuse 69,420, % 107, % 23, ,944 Human Resources 81,400, % 125, % 88,703 (75,000) 139,636 Human Rights Commission 2,147, % 3, % 6, ,345 Human Services 835,703, % 1,292,902 (218,303) 2, % 1,185,442 (143,293) 2,116,749 Juvenile Probation 38,619, % 59, % 124, ,042 Law Library 1,535, % 2, % 1, ,471 Mayor 90,168, % 139, % 56, ,895 Medical Examiner % % MTA - MUNI 858,855, % 1,328,719 (474,846) 4, % 2,339,126 (2,080,953) 1,112,047 MTA - Parking & Traffic 190,513, % 294, % 333, ,197 19