County of Santa Barbara COST ALLOCATION PLAN. User Supplement FOR USE IN FY

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1 County of Santa Barbara COST ALLOCATION PLAN FOR USE IN FY

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3 County of Santa Barbara Cost Plan for Use in Fiscal Year Table of Contents Overview... 1 Schedule A... 3 Schedule E... 9 Detail by Cost Plan Unit... A-1 Financial Accounting Detail... B-1 County Counsel Detail... C-1 Building Maintenance... D-1 Revenue Detail by Cost Center... E-1 Frequently Asked Questions... F-1 Graphic Flow of by Cost Center...G-1

4 Overview Cost Plan Overview The Cost Plan (aka the Plan, the Cost Plan, and the CAP) is the formal means by which the County identifies countywide indirect costs (i.e., overhead) and assigns them to the benefiting departments/funds on a reasonable and consistent basis. Only General Fund costs are allocated in the Plan. The Cost Plan allows the County to recover its countywide indirect costs through federal and state grants and contracts. Any state department reimbursing counties with federal flow-through funds must recognize and accept the Cost Plan as approved by the State Controller s Office. Some state departments that have no federal flow-through funds also accept the Cost Plan for indirect cost reimbursements purposes, but some do not. If, at the beginning of the fiscal year, the County does not have an approved Cost Plan there is no basis for federal and state reimbursement of indirect costs. It is prepared in compliance with the cost principles set forth in federal Office of Management and 2 CFR Part 200 (previously OMB A-87), and Assistant Secretary Management and Cost Principles and Agreements with the Federal Government (ASMB C-10). The California State Controller s Office is the delegated cognizant agency in California; its authority is to review, negotiate, and approve Countywide Cost Plans. County ing Policy re the Cost Plan Several years ago the County adopted a policy to distribute its countywide indirect costs, as accounted for in the Cost Plan, to all funds other than the General Fund. This is purely an internal County decision; federal and state guidelines on cost plan preparation do not address the actual billing of these costs. Roll-forward Explanation The CAP is prepared as an estimate for the upcoming fiscal year, plus roll-forward. The roll-forward is the method for insuring that, ultimately, the Cost Plan neither overallocates nor under-allocates to benefiting departments/funds. The roll-forward is calculated as the difference between the estimate and the actuals, and that difference is then added to the current CAP. For example: CAP for use in was an estimate $ 250,000 CAP for use in is an estimate 265,000 (using actuals) Roll-forward (Actual 265,000 Estimate 250,000 = ) 15,000 CAP for use in Estimate with Roll-forward $ 280,

5 This is being developed to help users (i.e., allocation recipients) better understand the CAP and their allocation. It is hoped that a better understanding by all users will lead to a better CAP. It is an internal County document; it does not go to the State Controller s Office. Currently it consists of: Schedules A and E reflective of the submitted Cost Plan (same data, different format.) A schedule for each allocation recipient (cost plan unit), which details each functional allocation by: basis units basis percentage Current year allocated cost Current year direct bills Roll-forward (plus or minus) Adjustments (plus or minus) Total allocated Proposed costs (if any) A detail schedule of the transactions processed through FIN that are the basis for the Auditor- Controller s Financial Accounting allocation. A detail schedule of the County Counsel dollars in FIN by POPAA that are the basis for County Counsel s allocation. A detail schedule of Facilities Building Maintenance and Utilities by CPU by building. A schedule for each Cost Center detailing the revenue it receives for each of its functional allocations. Not every functional allocation will be included, as it is assumed those based on salaries & benefits, and headcounts are well known to the departments

6 Schedule A DESCRIPTION: This schedule is a re-formatted version of the Stateapproved 2 CFR Part 200 Cost Plan. The Proposed Costs are the only amounts that should be used when reporting or requesting reimbursement of 2 CFR Part 200 costs.

7 Cost Plan for use in Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO 1 Counsel 1 A/C Purch Facil HR TTC Total Allocated. Roll-fwd Adj. Proposed Costs Board of Supervisors 1,246 83,141 65, ,914 23,402 19, ,571 14, , , , District Attorney 6, ,738 62,376 53, ,651 22, , ,104 2,369 1,109, , ,446, Child Support Services ,041 1,498 64,868 14,380 1,870 64,481 1, ,254 (18,485) , Probation Services 1, ,059 78,855 81, ,044 38, , ,679 6,325 1,156,860 (246,084) , Probation Institutions 5, ,368 38, ,986 14, ,365 91,424 2,392 1,157, , ,464, Public Defender 319,201 30,668 16,039 63,419 18, ,775 82,333 1, ,965 85, , Grand Jury 17,136 2,134 4, ,322 28,829 (1,990) 57 26, Court 0069 Services 16,578 21,052 16,463 5,393 1,304 60,790 1, , Court 5901 Services (906) (906) Fire Department 15,066 46, ,546 36, ,021 44, , ,962 6,308 1,305, ,234 (72,358) 1,573, Sheriff-Law Enforcement 839, , , , ,372 45, , ,444 7,797 2,727, ,488 4,476 3,646, Sheriff-Custody 200, , ,853 14, ,790 8,026 1,410, ,106 5,016 2,629, , ,074, Inmate Welfare 1,871 9, , ,984 (761) 37 15, Public Health Department 295, ,908 92, ,135 85, , ,368 7,855 1,989,840 (46,645) 2,195 1,945, Public Health Dept-EMS 12,133 3,519 2,576 15,899 6,582 6,825 7, ,651 (29,460) 92 26, CEO-Human Services 28,948 13,127 5,067 9,553 1, ,709 44, , Public Health Dept-EHS 13,249 10,240 22,270 30, ,343 32, ,947 36, , Public Health Dept-AS 2,611 33,576 9,916 47,238 76,031 21, ,644 34, ,255 60, , Public Health Dept-HM 1,547 5,469 6,335 18,379 1,164 21, ,490 33, , PHD-Tobacco Settlement 953 1,204 2, , Alcohol, Drug & Mental Health Services - 3 -

8 Cost Plan for use in Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO 1 Counsel 1 A/C Purch Facil HR TTC Total Allocated. Roll-fwd Adj. Proposed Costs 49,362 72,405 6, ,120 23, , ,922 1, ,507 (133,421) , ADMHS-Mental Health Services Act 57, , ,151 6, , ,077 2,579 1,038, , ,546, ADMHS-Alcohol and Drug Programs 2,367 5,569 24,732 5,097 4,355 29, ,984 (1,743) , Social Services 509, ,024 14, ,790 73,490 (56,718) 745,092 12,342 2,247,514 86,829 1,957 2,336, IHSS Public Authority 2, ,025 5, ,131 (2,211) 70 14, Agricultural Commissioner 38,154 4,436 18,738 8,446 28,067 14, ,266 65, ,865 75, , Parks 65, ,215 20,565 54, ,734 61,631 94, , ,956 (71,063) 1, , Providence Landing CFD 1,987 1,987 1, , Planning & Development 5,911 11,079 30, , ,288 7, , , ,175,439 (164,321) 1,936 1,013, RDA Isla Vista Successor Agency (2,395) 6,152 2,031 1,445 2, ,534 (21,468) 50 (11,883) P&D-Energy Division 1,015 3,677 (21,718) 11,044 1,244 10,400 4, ,306 (34,086) 79 (23,701) P&D-Building & Safety 11,845 6,397 17,545 3, ,021 2,896 87,457 15, , , , P&D-Petroleum 1, ,054 1,626 9,038 (16,224) 26 (7,160) P&D-Fish And Game ,480 1, , P&D-Fisheries Enhancement P&D-Local Fisherman Contignecy P&D-Coast Resource Enhancement Public Works-Admin 6,952 2,850 6,059 67,908 17,789 2, ,841 51, ,347 85, , Public Works-Roads 42,907 39, , ,267 66, , ,813 2, , ,470 5,219 1,169, General Services-Airports ,038 5,002 4, , Public Works-Surveyor 7,199 11,398 2,326 22,120 10,998 2,415 29,131 8, ,095 1, ,

9 Cost Plan for use in Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO 1 Counsel 1 A/C Purch Facil HR TTC Total Allocated. Roll-fwd Adj. Proposed Costs Public Works-Flood Control 7,971 14,364 55,191 84,254 19, ,650 26, ,107 23, , Public Works-Water Agency 1,615 2,125 13,367 7,773 3,050 1,306 4, ,436 12, , Public Works-Project Cleanwater 1,153 4,086 2,208 1, ,434 (500) 29 8, Public Works-Solid Waste ,264 6,419 96,026 46,573 53,065 54,118 1, ,493 (4,213) , Public Works-Laguna Sanitation 14,013 5,580 5,757 26,366 20,805 12,169 12, ,632 5, , Housing and Community Development 1,031 1,642 3, ,027 25,872 5,425 30,106 11, ,006 3, , HCD - Affordable Housing 3, , , HCD - Home Program 331 1, ,998 9,023 (33,407) 20 (24,363) HCD - Orcutt CFD IVRDA Housing Successor Agency (447) HCD-Community Development Block Grant 5,036 1,759 3,521 3,612 13,928 (78,823) 34 (64,861) HCD-Municipal Energy Finance 3,041 1, ,947 2,649 8,991 2, ,024 (3,348) 43 23, Community Services 1,220 34, ,710 4, ,555 2, , , , Clerk-Recorder-Assessor (960,444) 960, Clerk Recroder Assessor - Admin 2,164 17,683 13,692 5,032 7,715 5, ,582 51,582 (58,479) 44, CRA-Elections 52, ,397 4,176 91,410 23,206 8,064 97,998 15, , ,644 (225,085) 574, CRA-Clerk Recorder 8,973 92,995 4, ,337 12,152 81,539 15, , ,589 (238,135) 229, CRA-Assessor 36,577 81,547 20,616 13,487 47,986 11, ,544 43,242 1, , ,619 (354,055) 525, General Services-Admin 13,894 6,577 59,581 11,503 3,625 41,999 72, ,976 53, , CEO - Medical Malpractice (4,178) 608 (3,569) (81,748) 12 (85,305) CEO - Workers' Compensation - 5 -

10 Cost Plan for use in Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO 1 Counsel 1 A/C Purch Facil HR TTC Total Allocated. Roll-fwd Adj. Proposed Costs 5,225 (40,401) 1,143 10,672 1,853 15,446 2, (3,428) (141,864) 134 (145,158) CEO - County Liability (31,196) 60,102 5, , ,334 (197,110) 49 (157,726) General Services-Communications Services 5,163 3,487 17,689 13,603 23,198 8, , , General Services-Vehicle Operations 4,657 8,833 28,904 16, ,386 11, ,833 63, , General Services-Information Tech Services 45,971 15, ,107 13, ,443 18, ,075 58, , General Services-Utilities 1,049 9,163 1, ,871 (5,314) 77 7, Human Resources-Unemployment SI 264 2,124 2, , Human Resources-Dental SI , , Law Library 62,306 4,141 45, , , SBC Retirement Fund 2,085 22,447 5,254 13, ,310 6, , SBC Other Post Employment Benefits 4,323 4,323 (905) 66 3, Santa Barbara LAFCO 172 (12,197) 2,417 3,373 1,759 (4,477) (19,996) 14 (24,458) Santa Maria Public Airport District Carpinteria Cemetery District (11,477) (4,423) (15,009) Goleta Cemetery Distirct 1,023 (326) 696 2, , Guadalupe Cemetery District (1,585) (1,585) (14,066) (4,713) (20,364) Lompoc Cemetery District (997) (997) Los Alamos Cemetery District Oak Hill Cemetery District , Santa Maria Cemetery District (1,156) (6,770) (7,813) Casmalia Community Services District (15,374) (15,223) - 6 -

11 Cost Plan for use in Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO 1 Counsel 1 A/C Purch Facil HR TTC Total Allocated. Roll-fwd Adj. Proposed Costs Los Alamos Community Services District Mission Hills Community Services District Santa Ynez Community Services District Vandenberg Vlg Community Services District Carpinteria-Summerland Fire Prot District 3,402 3,402 4, , Montecito Fire Protection District (989) (989) (45,431) (12,435) (58,855) Lompoc Health Care District Embarcadero Municipal Improvement District SB Metropolitan Transit District Mosquito & Vector Mgt District (858) (858) (1,812) 73 (2,597) Cuyama Valley Recreation & Park District (1,698) (1,698) (22,500) 42 (24,156) Cachuma Resource Conservation District (1,585) 1, Carpinteria Sanitary District Goleta Sanitary District Isla Vista Recreation and Park District 15,574 15,574 (633) , Montecito Sanitary District Summerland Sanitary District (326) (326) (408) (4,513) (5,248) Goleta Water District 42,610 42,610 15,717 58, Montecito Water District Santa Maria Vly Water Con District (103) Santa Ynez River Water Con District - 7 -

12 Cost Plan for use in Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO 1 Counsel 1 A/C Purch Facil HR TTC Total Allocated. Roll-fwd Adj. Proposed Costs Santa Ynez River Water Con Dist., ID No SB County Association of Governments 14,338 15,631 4, ,134 (653) , Air Pollution Control District 5,421 15,094 9, ,645 (24,852) 228 6, Prop 10 Tobacco Tax 6, ,916 11,135 20, ,174 (8,531) , North County Jail 7, ,104 18,114 2, , , , , Department , , ,550 51, , Debt Service Parks Capital Outlay 2,445 6,101 2,940 11,486 4, , Capital Outlay 9,829 4,015 5, , , , , COP Capital Outlay (284) Sub Total 1,309,877 3,798,095 1,710,785 2,301,383 5,167, ,340 7,030,162 3,924,448 71,909 26,181,405 3,176,045 10,131 29,367, Other 538,190 10, ,320 41, ,450 1,598,362 (659,302) 5, ,416 Sub Total 538,190 10, ,320 41, ,450 1,598,362 (659,302) 5, ,416 Grand Total 1,309,877 4,336,285 1,710,785 2,311,793 5,538, ,333 7,666,612 3,924,448 71,909 27,779,768 2,516,743 15,487 30,311,

13 Schedule E DESCRIPTION: This schedule is a re-formatted version from the official Cost Plan book. It lists each functional allocation, the allocation basis, and the source of the data for that basis. The allocation basis is the unit of measure from which the allocation percentages are derived. Or stated another way, how costs are allocated to the benefitting department/fund. Use this schedule if you want to know what the allocation units on the following Detail by Cost Plan Unit schedules are.

14 Cost Plan for use in Schedule E - Summary of Basis Department and Basis of Source Equipment and Software Depreciation 02 Equipment Depreciation Equipment Depreciation Capital Asset Mgmt System 04 Computer & Soft. Depreciati Computer Equipment and Software Depreciation Capital Asset Mgmt System Structure Depreciation 02 Structure Depreciation Square feet occupied per bldg costs G/S Bldg Square Footage Database 03 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Database 04 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Database 05 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Database 1 County Executive 01 General & Admin Salaries & Benefits FIN Expenditure Ledger 04 Fiscal Mgmt Direct Direct charges assigned in FIN FIN Expenditure Ledger 05 Fiscal Mgmt CountyWide Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 99 General Government Not Allocated 1 County Counsel 01 General & Admin Salaries & Benefits FIN Expenditure Ledger 02 Legal Services Direct charges assigned in FIN FIN Expenditure Ledger 99 General Government Not Allocated Auditor-Controller 01 General & Admin 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 only 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 only FIN Expenditure Ledger 08 Internal Audit-Direct Direct charges assigned in FIN FIN Expenditure Ledger 09 Single Audit Federal Expenditures Schedule of Expenditures of Federal A 10 Payroll Average number of employees - all users FIN Labor Transaction Ledger 99 General Government Not Allocated General Services-Purchasing 01 General & Admin 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 Register 99 General Government Not Allocated - 9 -

15 Cost Plan for use in Schedule E - Summary of Basis Department and Basis of Source General Services-Facilities Services 01 General & Admin Salaries & Benefits FIN Expenditure Ledger 02 Building Maintenance Square feet occupied per bldg maint costs G/S Bldg Square Footage Database 03 Building Utilities Square feet occupied per bldg utility costs G/S Bldg Square Footage Database 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 07 Bldg Landscape Square feet occupied per bldg landscape costs G/S Bldg Square Footage Database 99 General Government Not Allocated Human Resources 01 General & Admin Salaries & Benefits FIN Expenditure Ledger 02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 03 Human Resources-Countywi Average number of employees - County only FIN Labor Transaction Ledger 04 Health Ins (not SI) Average number of enrolled employees PAY+ Payroll System 05 Dental Ins (not SI) Average number of enrolled employees PAY+ Payroll System 08 Dental Self Insurance 100% to Dental SI Fund Calculated by Personnel 09 Unemployment Self Ins 100% to Unemployment SI Fund Calculated by Personnel 10 Employee University Total course hours EU Database 99 General Government Not Allocated Treasurer 01 General & Admin Salaries & Benefits FIN Expenditure Ledger 07 Deferred Compensation Average number of contributing employees Pay+ Payroll System 99 General Government Not Allocated

16 Detail by Cost Plan Unit DESCRIPTION: There is one schedule for each Cost Plan Unit (CPU), which summarizes all of that CPU s allocations. The schedule quantifies the allocation basis units and ratio, the current year allocated costs, direct bills, roll-forwards, adjustments, and budget amounts. Note: Although the roll-forward and the adjustments are calculated at the functional allocation level, they are bottom-line costs. Note: A Cost Plan Unit (CPU) is a unique department/fund (and sometimes program) combination that receives allocations in the Cost Plan, generally referred to as a grantee.

17 Cost Center Equipment and Software Depreciation Cost Plan for use in : Board of Supervisors Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 1, % 1, ,581 Total Eq Dep 1, , Structure Depreciation 02 Structure Depreciation 83, % 83,141 45, ,936 Total Str Dep 83,141 45, ,936 1 County Executive 04 Fiscal Mgmt Direct 61, % 96,905 (38,000) (44,515) 14, Fiscal Mgmt CountyWide 2,430, % 6,329 (510) 5,818 Total Cnty Exec 103,234 (38,000) (45,025) 20,208 1 County Counsel 02 Legal Services 82, % 111,914 33, ,704 Total Cnty Counsel 111,914 33, , Auditor-Controller 02 Direct Identify (4) (4) 03 Financial Reporting 2,430, % 6,695 1,251 7, Fixed Asset Accounting % 30 (3) Financial Accounting 1, % 7,852 (290) 118 7, Customer Support 2,430, % Internal Audit-Countywide 2,430, % 2, , Payroll % 5, ,842 Total Aud-Cont 23,402 2, , General Services-Purchasing 02 Surplus Property % 80 (1) Mail Courier % 18,528 3,907 22, Procurement % Total GS-Purchasing 19,090 4,040 23, General Services-Facilities Services 02 Building Maintenance 114, % 185,525 76, , Real Property % 1,542 (288) 1, Bldg Landscape 2, % 2, ,692 Total GS-Fac Svcs 189,571 76, , Human Resources 02 Direct Identify % 1,170 (3,071) (1,901) 03 Human Resources-Countywide % 12,970 (750) 12, Employee University % 707 (110) (673) (76) Total Human Resources 14,847 (110) (4,493) 10, Treasurer 07 Deferred Compensation % 355 (86) 270 Total Treasurer 355 (86) 270 CPU: Total 546,801 (38,110) 113, ,421 [A] See schedule E for units definition - A1 -

18 Cost Center Equipment and Software Depreciation Cost Plan for use in : County Executive Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 27, % 27,438 13,182 40, Computer & Soft. Depreciation 2, % 2,477 2,477 4,955 Total Eq Dep 29,915 15,660 45, Structure Depreciation 02 Structure Depreciation 172, % 172,057 14, ,766 Total Str Dep 172,057 14, ,766 1 County Counsel 02 Legal Services 75, % 99,383 32, ,385 Total Cnty Counsel 99,383 32, , Auditor-Controller 02 Direct Identify 1, % 1,484 (2,698) (1,214) 03 Financial Reporting 4,075, % 10,950 2,598 13, Fixed Asset Accounting % 1, , Financial Accounting 3, % 12,403 (3,013) 182 9, Customer Support 4,075, % Internal Audit-Countywide 4,075, % 4,145 1,081 5, Internal Audit-Direct 3, % 3,760 3,760 7, Payroll % 7,602 2,424 10,026 Total Aud-Cont 41,986 4, , General Services-Purchasing 02 Surplus Property % 2,215 (163) 2, Mail Courier % 4,247 1,313 5, Procurement % 3,825 (2,299) 1,526 Total GS-Purchasing 10,288 (1,148) 9, General Services-Facilities Services 02 Building Maintenance 73, % 118,364 56, , Real Property % 897 (1,401) (504) 07 Bldg Landscape % 925 (115) 810 Total GS-Fac Svcs 120,187 55, , Human Resources 02 Direct Identify 9, % 18,592 11,767 30, Human Resources-Countywide % 17,026 2,580 19, Employee University % 9,636 (1,750) 2,842 10,728 Total Human Resources 45,255 (1,750) 17,189 60, Treasurer 07 Deferred Compensation % 431 (15) 415 Total Treasurer 431 (15) 415 CPU: 1 Total 519,500 (1,750) 137, ,858 [A] See schedule E for units definition - A2 -

19 Cost Center Equipment and Software Depreciation Cost Plan for use in : County Counsel Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation (1,673) (1,673) Total Eq Dep (1,673) (1,673) Structure Depreciation 02 Structure Depreciation 28, % 28,695 8,353 37,048 Total Str Dep 28,695 8,353 37,048 1 County Executive 04 Fiscal Mgmt Direct 7, % 11,690 4,312 16, Fiscal Mgmt CountyWide 6,421, % 16,718 (627) 16,091 Total Cnty Exec 28,408 3,685 32, Auditor-Controller 02 Direct Identify % 387 (1,245) (858) 03 Financial Reporting 6,421, % 17,254 3,725 20, Fixed Asset Accounting (33) (33) 05 Financial Accounting 1, % 5, , Customer Support 6,421, % , Internal Audit-Countywide 6,421, % 6,531 1,568 8, Payroll % 9,168 1,908 11,075 Total Aud-Cont 39,967 6, , General Services-Purchasing 02 Surplus Property (79) (79) 03 Mail Courier % 1,416 (51) 1, Procurement % 1,405 1,235 2,640 Total GS-Purchasing 2,821 1,105 3, General Services-Facilities Services 02 Building Maintenance 60, % 97,087 47, , Real Property (1,799) (1,799) 07 Bldg Landscape % 649 (473) 177 Total GS-Fac Svcs 97,736 45, , Human Resources 02 Direct Identify 7, % 13,383 1,628 15, Human Resources-Countywide % 20, , Employee University % 1,371 (410) (2,272) (1,311) Total Human Resources 35,286 (410) (365) 34, Treasurer 07 Deferred Compensation % Total Treasurer CPU: 1 Total 233,738 (410) 62, ,337 [A] See schedule E for units definition - A3 -

20 Cost Center Equipment and Software Depreciation Cost Plan for use in : DA-Admin & Prosecution Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 4, % 4,333 (9,405) (5,072) 04 Computer & Soft. Depreciation 2, % 2,666 (2,297) 369 Total Eq Dep 6,999 (11,702) (4,703) Structure Depreciation 02 Structure Depreciation 443, % 443, , ,346 Total Str Dep 443, , ,346 1 County Executive 04 Fiscal Mgmt Direct 7, % 11,938 7,554 19, Fiscal Mgmt CountyWide 19,372, % 50,438 (293) 50,145 Total Cnty Exec 62,376 7,261 69,637 1 County Counsel 02 Legal Services 39, % 53,509 27,582 81,091 Total Cnty Counsel 53,509 27,582 81, Auditor-Controller 02 Direct Identify 1, % 1, , Financial Reporting 19,372, % 53,359 12,976 66, Fixed Asset Accounting % 301 (216) Financial Accounting 3, % 14,751 (2,209) , Customer Support 19,372, % 2, , Internal Audit-Countywide 19,372, % 20,202 (1,740) 5,419 23, Internal Audit-Direct (162) (162) 09 Single Audit 149, % Payroll % 35,789 9,469 45,257 Total Aud-Cont 129,391 (1,740) 26, , General Services-Purchasing 02 Surplus Property % 1,003 (257) Mail Courier % 18,082 2,698 20, Procurement % 3,211 (789) 2,422 Total GS-Purchasing 22,296 1,653 23, General Services-Facilities Services 02 Building Maintenance 156, % 252,595 48, , Bldg Landscape 1, % 2,301 (4,450) (2,149) Total GS-Fac Svcs 254,896 43, , Human Resources 02 Direct Identify 24, % 46,077 31,443 77, Human Resources-Countywide % 78,279 6,318 84, Employee University % 15,673 (3,924) ,272 Total Human Resources 140,028 (3,924) 38, , Treasurer 07 Deferred Compensation % 2, ,562 Total Treasurer 2, ,562 CPU: Total 1,115,602 (5,664) 335, ,446,123 [A] See schedule E for units definition - A4 -

21 Cost Center Structure Depreciation Cost Plan for use in : Child Support Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation % Total Str Dep County Executive 04 Fiscal Mgmt Direct 2, % 3,533 (2,343) 1,190 1, Fiscal Mgmt CountyWide 7,876, % 20,508 (1,633) 18,875 18,875 Total Cnty Exec 24,041 (3,976) 20,065 20,065 1 County Counsel 02 Legal Services 1, % 1,498 (13,861) (12,362) (12,362) Total Cnty Counsel 1,498 (13,861) (12,362) (12,362) Auditor-Controller 02 Direct Identify % 146 (441) (295) (295) 03 Financial Reporting 7,876, % 21,696 4,071 25,767 25, Fixed Asset Accounting % 211 (173) Financial Accounting 2, % 8,615 (493) 127 8,248 8, Customer Support 7,876, % 1, ,260 1, Internal Audit-Countywide 7,876, % 8,214 1,762 9,976 9, Internal Audit-Direct (4,636) (4,636) (4,636) 09 Single Audit 6,202, % 5,057 5,057 10,114 10, Payroll % 19,763 3,587 23,350 23,350 Total Aud-Cont 64,868 8, ,822 73, General Services-Purchasing 02 Surplus Property % 843 (92) Mail Courier % 9,202 1,736 10,939 10, Procurement % 4, ,670 4,670 Total GS-Purchasing 14,380 1,979 16,359 16, General Services-Facilities Services 02 Building Maintenance % 1,412 1,412 2,825 2, Real Property % 399 (2,062) (1,663) (1,663) 07 Bldg Landscape % Total GS-Fac Svcs 1,870 (590) 1,280 1, Human Resources 02 Direct Identify 4, % 8,385 (19,021) (10,636) (10,636) 03 Human Resources-Countywide % 43,226 (1,000) 42,226 42, Employee University % 16,213 (3,344) 8,799 21,669 21,669 Total Human Resources 67,825 (3,344) (11,222) 53,259 53, Treasurer 07 Deferred Compensation % 1, ,873 1,873 Total Treasurer 1, ,873 1,873 CPU: Total 176,598 (3,344) (18,485) , ,896 [A] See schedule E for units definition - A5 -

22 Cost Center Equipment and Software Depreciation Cost Plan for use in : Probation Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 1, % 1,201 (25,491) (24,290) 04 Computer & Soft. Depreciation (1,194) (1,194) Total Eq Dep 1,201 (26,685) (25,484) Structure Depreciation 02 Structure Depreciation 170, % 170,059 22, ,423 Total Str Dep 170,059 22, ,423 1 County Executive 04 Fiscal Mgmt Direct 4, % 6,442 (3,941) 2, Fiscal Mgmt CountyWide 27,812, % 72,413 2,853 75,266 Total Cnty Exec 78,855 (1,089) 77,766 1 County Counsel 02 Legal Services 60, % 81,633 11,700 93,333 Total Cnty Counsel 81,633 11,700 93, Auditor-Controller 02 Direct Identify % 43 (130) (86) 03 Financial Reporting 27,812, % 76,608 21,236 97, Fixed Asset Accounting % Financial Accounting 9, % 36,819 5, , Customer Support 27,812, % 4, , Internal Audit-Countywide 27,812, % 29,004 8,733 37, Single Audit 1,077, % , Payroll % 60,088 12,583 72,670 Total Aud-Cont 208,044 49, , General Services-Purchasing 02 Surplus Property % 1, , Mail Courier % 18,405 3,473 21, Procurement % 18,864 (2,874) 15,991 Total GS-Purchasing 38,754 1,230 39, General Services-Facilities Services 02 Building Maintenance 235, % 380,755 (318,655) 62, Real Property 6, % 15,977 12,754 28, Bldg Landscape 7, % 9,577 (4,083) 5,494 Total GS-Fac Svcs 406,310 (309,984) 96, Human Resources 02 Direct Identify 5, % 10,838 2,086 12, Human Resources-Countywide % 131,426 1, , Employee University % 26,689 (3,275) 2,329 25,744 Total Human Resources 168,954 (3,275) 5, , Treasurer 07 Deferred Compensation % 6, ,778 Total Treasurer 6, ,778 CPU: Total 1,160,135 (3,275) (246,084) ,364 [A] See schedule E for units definition - A6 -

23 Cost Center Equipment and Software Depreciation Cost Plan for use in : Probation Institutions Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 4, % 4,102 (3,579) Computer & Soft. Depreciation 1, % 1,810 1,810 Total Eq Dep 5,912 (3,579) 2, Structure Depreciation 02 Structure Depreciation 239, % 239,368 34, ,014 Total Str Dep 239,368 34, ,014 1 County Executive 04 Fiscal Mgmt Direct 1, % 3,114 (2,898) Fiscal Mgmt CountyWide 13,445, % 35,008 (5,267) 29,740 Total Cnty Exec 38,122 (8,165) 29, Auditor-Controller 02 Direct Identify % 21 (55) (34) 03 Financial Reporting 13,445, % 37,036 4,975 42, Fixed Asset Accounting % Financial Accounting 3, % 13,968 (14,125) Customer Support 13,445, % 1, , Internal Audit-Countywide 13,445, % 14,022 2,285 16, Payroll % 37,596 4,541 42,136 Total Aud-Cont 104,986 (2,105) , General Services-Purchasing 02 Surplus Property % Mail Courier % 8,538 5,257 13, Procurement % 6,021 (501) 5,520 Total GS-Purchasing 14,920 4,832 19, General Services-Facilities Services 02 Building Maintenance 404, % 654, , , Bldg Landscape 5, % 6,354 2,925 9,279 Total GS-Fac Svcs 660, , , Human Resources 02 Direct Identify 4, % 9,193 (19,231) (10,038) 03 Human Resources-Countywide % 82,231 (8,143) 74, Employee University (6,891) (6,891) Total Human Resources 91,424 (34,265) 57, Treasurer 07 Deferred Compensation % 2,392 (34) 2,358 Total Treasurer 2,392 (34) 2,358 CPU: Total 1,157, , ,464,756 [A] See schedule E for units definition - A7 -

24 Cost Center Equipment and Software Depreciation Cost Plan for use in : Public Defender Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation (4,824) (4,824) Total Eq Dep (4,824) (4,824) Structure Depreciation 02 Structure Depreciation 319, % 319,201 90, ,676 Total Str Dep 319,201 90, ,676 1 County Executive 04 Fiscal Mgmt Direct 3, % 5,380 (1,693) 3, Fiscal Mgmt CountyWide 9,712, % 25, ,508 Total Cnty Exec 30,668 (1,473) 29,196 1 County Counsel 02 Legal Services 11, % 16,039 15,928 31,967 Total Cnty Counsel 16,039 15,928 31, Auditor-Controller 02 Direct Identify % 102 (279) (177) 03 Financial Reporting 9,712, % 26,752 6,798 33, Fixed Asset Accounting % 140 (10) Financial Accounting 1, % 7,029 (742) 103 6, Customer Support 9,712, % 1, , Internal Audit-Countywide 9,712, % 10,129 2,824 12, Payroll % 17,828 3,383 21,211 Total Aud-Cont 63,419 12, , General Services-Purchasing 02 Surplus Property % Mail Courier % 18,082 4,053 22, Procurement (174) (174) Total GS-Purchasing 18,484 3,915 22, General Services-Facilities Services 02 Building Maintenance 75, % 122,700 (58,542) 64, Real Property % 1,707 1,707 3, Bldg Landscape % Total GS-Fac Svcs 124,775 (56,712) 68, Human Resources 02 Direct Identify 14, % 26,542 15,690 42, Human Resources-Countywide % 38,993 (499) 38, Employee University % 18,125 (1,328) 10,642 27,440 Total Human Resources 83,660 (1,328) 25, , Treasurer 07 Deferred Compensation % 1, ,241 Total Treasurer 1, ,241 CPU: 2 Total 657,292 (1,328) 85, ,602 [A] See schedule E for units definition - A8 -

25 Cost Center Structure Depreciation Cost Plan for use in : Grand Jury Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 17, % 17,136 6,702 23,838 23,838 Total Str Dep 17,136 6,702 23,838 23,838 1 County Counsel 02 Legal Services 1, % 2,134 (7,311) (5,177) (5,177) Total Cnty Counsel 2,134 (7,311) (5,177) (5,177) Auditor-Controller 05 Financial Accounting 1, % 4,076 (161) 57 3,973 3,973 Total Aud-Cont 4,076 (161) 57 3,973 3, General Services-Purchasing 07 Procurement % 161 (361) (201) (201) Total GS-Purchasing 161 (361) (201) (201) General Services-Facilities Services 02 Building Maintenance 3, % 5,322 (859) 4,463 4,463 Total GS-Fac Svcs 5,322 (859) 4,463 4,463 CPU: Total 28,829 (1,990) 57 26,896 26,896 [A] See schedule E for units definition - A9 -

26 Cost Center 1 County Executive Cost Plan for use in : Court 0069 Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct 10, % 16,578 (178) 16,400 16,400 Total Cnty Exec 16,578 (178) 16,400 16,400 1 County Counsel 02 Legal Services 15, % 21,052 2,162 23,214 23,214 Total Cnty Counsel 21,052 2,162 23,214 23, Auditor-Controller 02 Direct Identify 4, % 5,213 (7,166) (1,952) (1,952) 04 Fixed Asset Accounting % 100 (66) Financial Accounting 2, % 11, ,309 11,309 Total Aud-Cont 16,463 (7,229) 157 9,391 9, General Services-Purchasing 02 Surplus Property % 401 (5) Mail Courier % 4,269 4,269 8,538 8, Procurement % ,445 1,445 Total GS-Purchasing 5,393 4,987 10,379 10, General Services-Facilities Services 05 Real Property % 1,304 1,304 2,609 2,609 Total GS-Fac Svcs 1,304 1,304 2,609 2,609 CPU: Total 60,790 1, ,993 61,993 [A] See schedule E for units definition - A10 -

27 Cost Center Auditor-Controller Cost Plan for use in : Court 5901 Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting (906) (906) (906) Total Aud-Cont (906) (906) (906) CPU: Total (906) (906) (906) [A] See schedule E for units definition - A11 -

28 Cost Center Equipment and Software Depreciation Cost Plan for use in : Fire Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 15, % 15,066 (36,894) (21,828) (21,828) Total Eq Dep 15,066 (36,894) (21,828) (21,828) Structure Depreciation 02 Structure Depreciation 46, % 46,387 14,017 (72,932) (12,528) (12,528) Total Str Dep 46,387 14,017 (72,932) (12,528) (12,528) 1 County Executive 04 Fiscal Mgmt Direct 10, % 16,214 (243) 15,972 15, Fiscal Mgmt CountyWide 49,290, % 128,332 2, , ,130 Total Cnty Exec 144,546 2, , ,102 1 County Counsel 02 Legal Services 27, % 36,842 (33,597) 3,245 3,245 Total Cnty Counsel 36,842 (33,597) 3,245 3, Auditor-Controller 02 Direct Identify 1, % 1,925 (935) Financial Reporting 49,290, % 135,765 35, , , Fixed Asset Accounting % 2,577 1,811 4,389 4, Financial Accounting 10, % 43,170 (1,027) ,717 42, Customer Support 49,290, % 7,305 1,214 8,519 8, Internal Audit-Countywide 49,290, % 51,402 14,819 66,221 66, Internal Audit-Direct 11, % 11,863 11,863 23,726 23, Payroll % 64,012 18,337 82,349 82,349 Total Aud-Cont 318,021 81, , , General Services-Purchasing 02 Surplus Property % 8,667 6,797 15,464 15, Mail Courier % 17,627 (10,043) 7,584 7, Procurement % 18,222 8,918 27,141 27,141 Total GS-Purchasing 44,516 5,672 50,188 50, General Services-Facilities Services 02 Building Maintenance 373, % 603,698 (136,260) 267, , , Real Property 7, % 17,381 17,381 34,763 34,763 Total GS-Fac Svcs 621,079 (136,260) 284, , , Human Resources 02 Direct Identify 31, % 60,502 4,267 64,770 64, Human Resources-Countywide % 140,011 15, , , Employee University % 10,268 (1,819) 2,190 10,639 10,639 Total Human Resources 210,781 (1,819) 21, , , Treasurer 07 Deferred Compensation % 6, ,721 6,721 Total Treasurer 6, ,721 6,721 CPU: Total 1,443,546 (138,079) 340,234 (72,358) 1,573,343 1,573,343 [A] See schedule E for units definition - A12 -

29 Cost Center Equipment and Software Depreciation Cost Plan for use in : Sheriff-Law Enforcement Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 698, % 698, ,519 2,895 1,153, Computer & Soft. Depreciation 140, % 140, , ,401 Total Eq Dep 839, ,975 2,895 1,417, Structure Depreciation 02 Structure Depreciation 313, % 313, , ,267 Total Str Dep 313, , ,267 1 County Executive 04 Fiscal Mgmt Direct 14, % 22,392 13,619 36, Fiscal Mgmt CountyWide 66,147, % 172,221 (386) 171,835 Total Cnty Exec 194,614 13, ,847 1 County Counsel 02 Legal Services 173, % 234,131 18, ,843 Total Cnty Counsel 234,131 18, , Auditor-Controller 02 Direct Identify 3, % 4,210 (5,437) (1,228) 03 Financial Reporting 66,147, % 182,197 44, , Fixed Asset Accounting % 3,480 (1,084) 2, Financial Accounting 22, % 92,266 (32,445) 1,581 61, Customer Support 66,147, % 9,804 1,428 11, Internal Audit-Countywide 66,147, % 68,981 18,681 87, Internal Audit-Direct 18, % 19,064 19,064 38, Single Audit 348, % Payroll % 103,086 24, ,336 Total Aud-Cont 483,372 69,537 1, , General Services-Purchasing 02 Surplus Property % 12,559 1,425 13, Mail Courier % 15,654 3,621 19, Procurement % 16,938 (1,844) 15,094 Total GS-Purchasing 45,150 3,202 48, General Services-Facilities Services 02 Building Maintenance 200, % 323,205 76, , Real Property 1, % 3,158 (7,670) (4,512) 07 Bldg Landscape 2, % 3,461 3,107 6,568 Total GS-Fac Svcs 329,824 71, , Human Resources 02 Direct Identify 21, % 40, , Human Resources-Countywide % 225,475 9, , Employee University % 14,010 (6,147) 7,863 Total Human Resources 280,444 4, , Treasurer 07 Deferred Compensation % 7, ,290 Total Treasurer 7, ,290 CPU: Total 2,727, ,488 4,476 3,646,661 [A] See schedule E for units definition - A13 -

30 Cost Center Equipment and Software Depreciation Cost Plan for use in : Sheriff-Custody Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 197, % 197,258 (13,681) 183, Computer & Soft. Depreciation 2, % 2,761 2,761 5,522 Total Eq Dep 200,019 (10,920) 189, Structure Depreciation 02 Structure Depreciation 430, % 430,554 20, ,549 Total Str Dep 430,554 20, ,549 1 County Executive 04 Fiscal Mgmt Direct 8, % 12,870 7,797 20, Fiscal Mgmt CountyWide 38,017, % 98,983 (816) 98,167 Total Cnty Exec 111,853 6, ,834 1 County Counsel 02 Legal Services 10, % 14,173 (8,342) 5,831 Total Cnty Counsel 14,173 (8,342) 5, Auditor-Controller 02 Direct Identify 1, % 1,812 (1,827) (16) 03 Financial Reporting 38,017, % 104,717 25, , Fixed Asset Accounting % 682 (434) Financial Accounting 10, % 42,310 (17,578) , Customer Support 38,017, % 5, , Internal Audit-Countywide 38,017, % 39,647 10,563 50, Internal Audit-Direct 10, % 10,957 10,957 21, Payroll % 73,031 18,450 91,482 Total Aud-Cont 278,790 46, , General Services-Purchasing 02 Surplus Property % 2, , Procurement % 5,298 3,037 8,335 Total GS-Purchasing 8,026 3,043 11, General Services-Facilities Services 02 Building Maintenance 872, % 1,410, ,567 1,812,659 Total GS-Fac Svcs 1,410, ,567 1,812, Human Resources 02 Direct Identify 4, % 8,292 (16,166) (7,874) 03 Human Resources-Countywide % 159,738 10, , Employee University % 3,076 (10,830) (7,754) Total Human Resources 171,106 (16,486) 154, Treasurer 07 Deferred Compensation % 5,016 (9) 5,007 Total Treasurer 5,016 (9) 5,007 CPU: Total 2,629, , ,074,393 [A] See schedule E for units definition - A14 -

31 Cost Center 1 County Executive Cost Plan for use in : Inmate Welfare Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct % Fiscal Mgmt CountyWide 635, % 1,656 (633) 1,023 1,023 Total Cnty Exec 1,871 (534) 1,337 1, Auditor-Controller 02 Direct Identify % 30 (53) (23) (23) 03 Financial Reporting 635, % 1,752 (70) 1,681 1, Fixed Asset Accounting % 110 (106) Financial Accounting 1, % 5,114 2, ,203 7, Customer Support 635, % 94 (17) Internal Audit-Countywide 635, % 663 (4) Internal Audit-Direct % Payroll % 1,635 (112) 1,522 1,522 Total Aud-Cont 9,582 1, ,491 11, General Services-Purchasing 02 Surplus Property % 441 (87) Procurement % 482 (736) (254) (254) Total GS-Purchasing 923 (823) Human Resources 03 Human Resources-Countywide % 3,503 (1,274) 2,229 2,229 Total Human Resources 3,503 (1,274) 2,229 2, Treasurer 07 Deferred Compensation % 105 (3) Total Treasurer 105 (3) CPU: Total 15,984 (761) 37 15,260 15,260 [A] See schedule E for units definition - A15 -

32 Cost Center Structure Depreciation Cost Plan for use in : Public Health Department Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 295, % 295,369 (46,901) 248, ,468 Total Str Dep 295,369 (46,901) 248, ,468 1 County Executive 04 Fiscal Mgmt Direct 15, % 24,854 (1,866) 22,989 22, Fiscal Mgmt CountyWide 46,879, % 122,054 (13,638) 108, ,416 Total Cnty Exec 146,908 (15,504) 131, ,405 1 County Counsel 02 Legal Services 68, % 92,628 50, , ,743 Total Cnty Counsel 92,628 50, , , Auditor-Controller 02 Direct Identify 6, % 7,458 3,267 10,726 10, Financial Reporting 46,879, % 129,124 21, , , Fixed Asset Accounting % 2, ,349 2, Financial Accounting 38, % 155,536 (19,017) 2, , , Customer Support 46,879, % 6, ,311 7, Internal Audit-Countywide 46,879, % 48,887 9,345 58,232 58, Internal Audit-Direct 4, % 4,112 (372) 3,740 3, Single Audit 8,117, % 6,618 6,618 13,236 13, Payroll % 111,435 17, , ,696 Total Aud-Cont 472,135 38,908 2, , , General Services-Purchasing 02 Surplus Property % 5,417 1,313 6,729 6, Mail Courier % 22,010 1,417 23,427 23, Procurement % 57,637 9,117 66,754 66,754 Total GS-Purchasing 85,064 11,847 96,910 96, General Services-Facilities Services 02 Building Maintenance 272, % 439,597 (45,240) (211,310) 183, , Real Property 6, % 15,725 (5,272) (8,885) 1,567 1, Bldg Landscape 19, % 23,703 (144) 23,559 23,559 Total GS-Fac Svcs 479,025 (50,512) (220,340) 208, , Human Resources 02 Direct Identify 170, % 322,129 (137,496) 146, , , Human Resources-Countywide % 243,735 (13,741) 229, , Employee University % 46,727 (13,728) 3,242 36,241 36,241 Total Human Resources 612,592 (151,224) 135, , , Treasurer 07 Deferred Compensation % 7,855 (596) 7,259 7,259 Total Treasurer 7,855 (596) 7,259 7,259 CPU: Total 2,191,576 (201,736) (46,645) 2,195 1,945,390 1,945,390 [A] See schedule E for units definition - A16 -

33 Cost Center Structure Depreciation Cost Plan for use in : Public Health Dept-EMS Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 12, % 12,133 (6,318) 5,815 5,815 Total Str Dep 12,133 (6,318) 5,815 5,815 1 County Executive 04 Fiscal Mgmt Direct % 595 (56) Fiscal Mgmt CountyWide 1,123, % 2,924 (382) 2,542 2,542 Total Cnty Exec 3,519 (438) 3,081 3,081 1 County Counsel 02 Legal Services 1, % 2,576 (826) 1,750 1,750 Total Cnty Counsel 2,576 (826) 1,750 1, Auditor-Controller 02 Direct Identify % Financial Reporting 1,123, % 3, ,555 3, Fixed Asset Accounting % 181 (53) Financial Accounting 1, % 7, ,963 7, Customer Support 1,123, % Internal Audit-Countywide 1,123, % 1, ,379 1, Internal Audit-Direct % 99 (10) Single Audit 588, % Payroll % 3, ,729 3,729 Total Aud-Cont 15,899 2, ,179 18, General Services-Purchasing 02 Surplus Property % Procurement % 5,860 (1,009) 4,851 4,851 Total GS-Purchasing 6,582 (856) 5,726 5, General Services-Facilities Services 02 Building Maintenance 4, % 6,522 (19,853) (13,332) (13,332) 07 Bldg Landscape % 304 (177) Total GS-Fac Svcs 6,825 (20,030) (13,204) (13,204) Human Resources 02 Direct Identify % 1,080 (3,077) (1,997) (1,997) 03 Human Resources-Countywide % 6,879 (122) 6,757 6,757 Total Human Resources 7,959 (3,199) 4,760 4, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 55,651 (29,460) 92 26,282 26,282 [A] See schedule E for units definition - A17 -

34 Cost Center 1 County Executive Cost Plan for use in : CEO - Human Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct 18, % 28,591 28,514 57, Fiscal Mgmt CountyWide 137, % Total Cnty Exec 28,948 28,754 57,702 1 County Counsel 02 Legal Services 9, % 13,127 7,059 20,186 Total Cnty Counsel 13,127 7,059 20, Auditor-Controller 02 Direct Identify (148) (148) 03 Financial Reporting 137, % Financial Accounting 1, % 4,064 (2,583) 57 1, Customer Support 137, % Internal Audit-Countywide 137, % Payroll % Total Aud-Cont 5,067 (1,957) 57 3, General Services-Purchasing 07 Procurement % 9,553 9,553 19,105 Total GS-Purchasing 9,553 9,553 19, Human Resources 03 Human Resources-Countywide % 1, ,760 Total Human Resources 1, , Treasurer 07 Deferred Compensation % 3 3 Total Treasurer 3 3 CPU: Total 57,709 44, ,923 [A] See schedule E for units definition - A18 -

35 Cost Center Structure Depreciation Cost Plan for use in : Public Health Dept-EHS Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 13, % 13,249 (8) 13,240 Total Str Dep 13,249 (8) 13,240 1 County Executive 04 Fiscal Mgmt Direct 1, % 1, , Fiscal Mgmt CountyWide 3,267, % 8, ,741 Total Cnty Exec 10, ,576 1 County Counsel 02 Legal Services 16, % 22,270 9,735 32,004 Total Cnty Counsel 22,270 9,735 32, Auditor-Controller 02 Direct Identify % Financial Reporting 3,267, % 9,000 2,414 11, Fixed Asset Accounting (117) (117) 05 Financial Accounting 2, % 9,584 (956) 121 8, Customer Support 3,267, % Internal Audit-Countywide 3,267, % 3, , Internal Audit-Direct % Payroll % 7,045 1,690 8,735 Total Aud-Cont 30,224 4, , General Services-Purchasing 02 Surplus Property (284) (284) 07 Procurement % 883 (160) 723 Total GS-Purchasing 883 (445) General Services-Facilities Services 02 Building Maintenance 13, % 21,428 7,191 28, Bldg Landscape % 915 (1,009) (94) Total GS-Fac Svcs 22,343 6,181 28, Human Resources 02 Direct Identify 7, % 14,826 14,826 29, Human Resources-Countywide % 15, , Employee University % 1, ,775 Total Human Resources 32,190 16,415 48, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 131,947 36, ,669 [A] See schedule E for units definition - A19 -

36 Cost Center Equipment and Software Depreciation Cost Plan for use in : Public Health Dept-AS Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 2, % 2,345 1,240 3, Computer & Soft. Depreciation % Total Eq Dep 2,611 1,506 4, Structure Depreciation 02 Structure Depreciation 33, % 33,576 5,061 38,637 Total Str Dep 33,576 5,061 38,637 1 County Executive 04 Fiscal Mgmt Direct 1, % 1, , Fiscal Mgmt CountyWide 3,164, % 8, ,454 Total Cnty Exec 9, ,229 1 County Counsel 02 Legal Services 34, % 47,238 44,539 91,776 Total Cnty Counsel 47,238 44,539 91, Auditor-Controller 02 Direct Identify % Financial Reporting 3,164, % 8,716 2,329 11, Fixed Asset Accounting % 110 (156) (46) 05 Financial Accounting 13, % 53,257 (2,263) , Customer Support 3,164, % Internal Audit-Countywide 3,164, % 3, , Internal Audit-Direct % 278 (2,503) (2,225) 10 Payroll % 9,499 2,508 12,006 Total Aud-Cont 76,031 1, , General Services-Purchasing 02 Surplus Property % 241 (409) (169) 03 Mail Courier % 10,625 2,066 12, Procurement % 10,757 2,757 13,514 Total GS-Purchasing 21,623 4,413 26, General Services-Facilities Services 02 Building Maintenance 98, % 159,777 (5,433) 154, Bldg Landscape 8, % 10,867 7,260 18,127 Total GS-Fac Svcs 170,644 1, , Human Resources 02 Direct Identify 6, % 12,874 12,874 25, Human Resources-Countywide % 20,776 1,663 22, Employee University % 2,910 (2,286) (12,594) (11,970) Total Human Resources 36,560 (2,286) 1,944 36, Treasurer 07 Deferred Compensation % 343 (8) 335 Total Treasurer 343 (8) 335 CPU: Total 398,541 (2,286) 60, ,760 [A] See schedule E for units definition - A20 -

37 Cost Center Equipment and Software Depreciation Cost Plan for use in : Public Health Dept-HM Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Computer & Soft. Depreciation 1, % 1,547 1,547 3,094 Total Eq Dep 1,547 1,547 3,094 1 County Executive 04 Fiscal Mgmt Direct % , Fiscal Mgmt CountyWide 1,745, % 4,544 1,378 5,922 Total Cnty Exec 5,469 2,303 7,772 1 County Counsel 02 Legal Services 4, % 6,335 6,335 12,670 Total Cnty Counsel 6,335 6,335 12, Auditor-Controller 02 Direct Identify % Financial Reporting 1,745, % 4,807 2,287 7, Fixed Asset Accounting % Financial Accounting 1, % 6, , Customer Support 1,745, % Internal Audit-Countywide 1,745, % 1, , Internal Audit-Direct % Single Audit 10, % Payroll % 4,238 2,286 6,524 Total Aud-Cont 18,379 6, , General Services-Purchasing 02 Surplus Property % Procurement % 1, ,826 Total GS-Purchasing 1, , Human Resources 03 Human Resources-Countywide % 9,269 3,934 13, Employee University % 12,056 12,056 24,112 Total Human Resources 21,325 15,990 37, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 54,490 33, ,837 [A] See schedule E for units definition - A21 -

38 Cost Center Auditor-Controller Cost Plan for use in : PHD-Tobacco Settlement Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % 953 (574) Total Aud-Cont 953 (574) General Services-Purchasing 07 Procurement % 1, ,887 1,887 Total GS-Purchasing 1, ,887 1,887 CPU: Total 2, ,280 2,280 [A] See schedule E for units definition - A22 -

39 Cost Center Structure Depreciation Cost Plan for use in : Alcohol, Drug & Mental Health Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 49, % 49,362 (24,598) 24,765 24,765 Total Str Dep 49,362 (24,598) 24,765 24,765 1 County Executive 04 Fiscal Mgmt Direct 22, % 35,464 (20,567) 14,897 14, Fiscal Mgmt CountyWide 14,188, % 36,941 (16,837) 20,104 20,104 Total Cnty Exec 72,405 (37,404) 35,001 35,001 1 County Counsel 02 Legal Services 263, % 356,786 (349,911) (25,771) (18,896) (18,896) Total Cnty Counsel 356,786 (349,911) (25,771) (18,896) (18,896) Auditor-Controller 02 Direct Identify 2, % 3,197 (9,022) (5,825) (5,825) 03 Financial Reporting 14,188, % 39,081 (3,728) 35,353 35, Fixed Asset Accounting % 401 (82) Financial Accounting 17, % 72,798 8, ,873 81, Customer Support 14,188, % 2,103 (507) 1,596 1, Internal Audit-Countywide 14,188, % 14,796 (875) 13,921 13, Single Audit 3,723, % 3,036 3,036 6,071 6, Payroll % 35, ,095 36,095 Total Aud-Cont 171,120 (2,667) , , General Services-Purchasing 02 Surplus Property % 1,003 (175) Mail Courier % 4, ,257 5, Procurement % 17, ,659 18,659 Total GS-Purchasing 23,254 1,490 24,744 24, General Services-Facilities Services 02 Building Maintenance 74, % 120,150 (2,081) 118, , Real Property 10, % 26,387 (3,822) 21,246 43,811 43, Bldg Landscape % 1,179 (9,458) (8,279) (8,279) Total GS-Fac Svcs 147,716 (3,822) 9, , , Human Resources 02 Direct Identify 78, % 148,712 (114,045) (32,008) 2,659 2, Human Resources-Countywide % 78,104 (18,469) 59,635 59, Employee University % 28,061 (4,910) (2,978) 20,173 20,173 Total Human Resources 254,877 (118,955) (53,455) 82,467 82, Treasurer 07 Deferred Compensation % 1,675 (723) Total Treasurer 1,675 (723) CPU: 4 Total 1,077,195 (472,688) (133,421) , ,037 [A] See schedule E for units definition - A23 -

40 Cost Center Structure Depreciation Cost Plan for use in : ADMHS-Mental Health Services Act Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 57, % 57,289 18,320 75,609 75,609 Total Str Dep 57,289 18,320 75,609 75,609 1 County Executive 04 Fiscal Mgmt Direct 36, % 57,001 16,158 73,158 73, Fiscal Mgmt CountyWide 22,805, % 59,375 20,174 79,549 79,549 Total Cnty Exec 116,376 36, , , Auditor-Controller 02 Direct Identify 4, % 5,139 (3,768) 1,371 1, Financial Reporting 22,805, % 62,814 31,609 94,423 94, Fixed Asset Accounting % 120 (46) Financial Accounting 31, % 127,048 60, , , Customer Support 22,805, % 3,380 1,478 4,858 4, Internal Audit-Countywide 22,805, % 23,782 12,358 36,140 36, Internal Audit-Direct 9, % 9,662 (29,661) (19,999) (19,999) 09 Single Audit 33, % Payroll % 56,179 26,956 83,135 83,135 Total Aud-Cont 288,151 99, , , General Services-Purchasing 02 Surplus Property % Procurement % 6, ,650 6,650 Total GS-Purchasing 6, ,126 7, General Services-Facilities Services 02 Building Maintenance 115, % 186,381 55, , , Real Property 3, % 8,238 (3,920) 4,318 8,637 8, Special Projects 11, % 29,155 29,155 58,310 58, Bldg Landscape 12, % 14,837 13,040 27,876 27,876 Total GS-Fac Svcs 238,611 (3,920) 101, , , Human Resources 02 Direct Identify 126, % 239,024 (45,742) 193, , , Human Resources-Countywide % 122,877 42, , , Employee University % 20,620 (3,701) 13,316 30,234 30,234 Total Human Resources 382,521 (49,443) 249, , , Treasurer 07 Deferred Compensation % 2, ,520 3,520 Total Treasurer 2, ,520 3,520 CPU: Total 1,091,987 (53,363) 507, ,546,697 1,546,697 [A] See schedule E for units definition - A24 -

41 Cost Center Structure Depreciation Cost Plan for use in : ADMHS-Alcohol and Drug Programs Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 2, % 2,367 (284) 2,082 2,082 Total Str Dep 2,367 (284) 2,082 2,082 1 County Executive 04 Fiscal Mgmt Direct 1, % 2,728 (2,106) Fiscal Mgmt CountyWide 1,091, % 2,841 (1,798) 1,043 1,043 Total Cnty Exec 5,569 (3,905) 1,664 1,664 1 County Counsel 02 Legal Services (3,301) (3,301) (3,301) Total Cnty Counsel (3,301) (3,301) (3,301) Auditor-Controller 02 Direct Identify % 246 (808) (562) (562) 03 Financial Reporting 1,091, % 3,006 (687) 2,319 2, Fixed Asset Accounting % 10 (7) Financial Accounting 4, % 16,495 (8,109) 240 8,626 8, Customer Support 1,091, % 162 (63) Internal Audit-Countywide 1,091, % 1,138 (214) Internal Audit-Direct (932) (932) (932) 09 Single Audit 1,426, % 1,163 1,163 2,325 2, Payroll % 2,513 (803) 1,710 1,710 Total Aud-Cont 24,732 (10,461) ,511 14, General Services-Purchasing 02 Surplus Property % 40 (1) Procurement % 5,057 (2,073) 2,984 2,984 Total GS-Purchasing 5,097 (2,073) 3,024 3, General Services-Facilities Services 02 Building Maintenance 2, % 3,970 (81) 3,889 3, Bldg Landscape % Total GS-Fac Svcs 4,355 (31) 4,324 4, Human Resources 02 Direct Identify 11, % 22,495 22,495 44,991 44, Human Resources-Countywide % 5,496 (3,570) 1,926 1, Employee University % 1,788 (75) (486) 1,226 1,226 Total Human Resources 29,779 (75) 18,440 48,143 48, Treasurer 07 Deferred Compensation % 160 (127) Total Treasurer 160 (127) CPU: Total 72,059 (75) (1,743) ,480 70,480 [A] See schedule E for units definition - A25 -

42 Cost Center Structure Depreciation Cost Plan for use in : Social Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 430, % 430,216 19, , , Casa Nueva Rental Rate 8, % 78,947 (9,563) 69,384 69,384 Total Str Dep 509,163 9, , ,726 1 County Executive 04 Fiscal Mgmt Direct 15, % 24,900 (30,826) (5,926) (5,926) 05 Fiscal Mgmt CountyWide 75,712, % 197,124 26, , ,121 Total Cnty Exec 222,024 (3,829) 218, ,195 1 County Counsel 02 Legal Services 533, % 721,673 (707,343) (146,058) (131,727) (131,727) Total Cnty Counsel 721,673 (707,343) (146,058) (131,727) (131,727) Auditor-Controller 02 Direct Identify 1, % 1,398 (662) Financial Reporting 75,712, % 208,543 73, , , Fixed Asset Accounting % 762 (154) Financial Accounting 33, % 134,523 (2,762) 1, , , Customer Support 75,712, % 11,221 2,966 14,187 14, Internal Audit-Countywide 75,712, % 78,956 29, , , Internal Audit-Direct % 54 (324) (270) (270) 09 Single Audit 70,178, % 57,214 57, , , Payroll % 235,118 77, , ,709 Total Aud-Cont 727, ,365 1, , , General Services-Purchasing 02 Surplus Property % 2, ,339 2, Mail Courier % 17,741 3,711 21,452 21, Procurement % 53,463 1,813 55,275 55,275 Total GS-Purchasing 73,490 5,576 79,067 79, General Services-Facilities Services 02 Building Maintenance 6, % 10,224 (76,756) (77,258) (143,790) (143,790) 05 Real Property 3, % 9,701 4,037 13,739 13, Special Projects (21,608) (21,608) (21,608) 07 Bldg Landscape % 113 (6,928) (6,815) (6,815) Total GS-Fac Svcs 20,038 (76,756) (101,756) (158,474) (158,474) Human Resources 02 Direct Identify 54, % 103,445 (20,477) 82,968 82, Human Resources-Countywide % 514,262 83, , , Employee University 1, % 141,595 (14,210) 22, , ,798 Total Human Resources 759,302 (14,210) 85, , , Treasurer 07 Deferred Compensation % 12,342 1,459 13,801 13,801 Total Treasurer 12,342 1,459 13,801 13,801 CPU: Total 3,045,823 (798,309) 86,829 1,957 2,336,300 2,336,300 [A] See schedule E for units definition - A26 -

43 Cost Center 1 County Executive Cost Plan for use in : IHSS Public Authority Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct % 291 (379) (88) (88) 05 Fiscal Mgmt CountyWide 884, % 2, ,559 2,559 Total Cnty Exec 2,592 (121) 2,471 2,471 1 County Counsel 02 Legal Services % 756 (989) (233) (233) Total Cnty Counsel 756 (989) (233) (233) Auditor-Controller 03 Financial Reporting 884, % 2, ,243 3, Financial Accounting % 1,987 (2,458) 70 (400) (400) 06 Customer Support 884, % Internal Audit-Countywide 884, % ,248 1, Single Audit 458, % Payroll % 2, ,054 3,054 Total Aud-Cont 8,025 (40) 70 8,055 8, General Services-Purchasing 07 Procurement (522) (522) (522) Total GS-Purchasing (522) (522) (522) Human Resources 03 Human Resources-Countywide % 4,759 1,211 5,970 5, Employee University % 998 (75) (1,752) (830) (830) Total Human Resources 5,757 (75) (542) 5,140 5, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 17,206 (75) (2,211) 70 14,989 14,989 [A] See schedule E for units definition - A27 -

44 Cost Center Equipment and Software Depreciation Cost Plan for use in : Agricultural Commissioner Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 37, % 37,098 (17,575) 19, Computer & Soft. Depreciation 1, % 1,056 1,056 2,113 Total Eq Dep 38,154 (16,519) 21, Structure Depreciation 02 Structure Depreciation 4, % 4,436 (7,320) (2,884) Total Str Dep 4,436 (7,320) (2,884) 1 County Executive 04 Fiscal Mgmt Direct 5, % 9,400 (7,688) 1, Fiscal Mgmt CountyWide 3,586, % 9, ,026 Total Cnty Exec 18,738 (7,000) 11,738 1 County Counsel 02 Legal Services 6, % 8, ,846 Total Cnty Counsel 8, , Auditor-Controller 03 Financial Reporting 3,586, % 9,879 2,993 12, Fixed Asset Accounting % 281 (102) Financial Accounting 1, % 5,021 (2,224) 88 2, Customer Support 3,586, % Internal Audit-Countywide 3,586, % 3,740 1,219 4, Single Audit 176, % Payroll % 8,470 2,752 11,222 Total Aud-Cont 28,067 4, , General Services-Purchasing 02 Surplus Property % 1, , Mail Courier % 9,202 1,736 10, Procurement % 4, ,864 Total GS-Purchasing 14,942 1,933 16, General Services-Facilities Services 02 Building Maintenance 59, % 96,054 74, , Bldg Landscape 9, % 12,212 8,895 21,107 Total GS-Fac Svcs 108,266 83, , Human Resources 02 Direct Identify 15, % 28,680 2,492 31, Human Resources-Countywide % 18,527 2,892 21, Employee University % 20,121 (1,938) 10,106 28,289 Total Human Resources 67,328 (1,938) 15,490 80, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 288,803 (1,938) 75, ,066 [A] See schedule E for units definition - A28 -

45 Cost Center Equipment and Software Depreciation Cost Plan for use in : Parks Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 65, % 65,411 24,870 90,281 21,934 Total Eq Dep 65,411 24,870 90,281 21, Structure Depreciation 02 Structure Depreciation 186, % 186,215 26, , Total Str Dep 186,215 26, , County Executive 04 Fiscal Mgmt Direct 2, % 4,230 5,356 9,586 2, Fiscal Mgmt CountyWide 6,273, % 16,335 (407) 15,928 3,870 Total Cnty Exec 20,565 4,949 25,514 6,199 1 County Counsel 02 Legal Services 41, % 55,607 (1,465) (137,899) (83,757) (20,349) Total Cnty Counsel 55,607 (1,465) (137,899) (83,757) (20,349) Auditor-Controller 02 Direct Identify 3, % 3,504 (55,850) (52,346) (12,717) 03 Financial Reporting 6,273, % 17,281 4,223 21,504 5, Fixed Asset Accounting % 2,648 1,264 3, Financial Accounting 24, % 97,668 (6,286) 1,456 92,838 22, Customer Support 6,273, % , Internal Audit-Countywide 6,273, % 6,543 1,753 8,295 2, Internal Audit-Direct 5, % 5,140 (2,775) 2, Payroll % 33,022 9,335 42,356 10,290 Total Aud-Cont 166,734 (48,200) 1, ,991 29, General Services-Purchasing 02 Surplus Property % 4,454 1,085 5,539 1, Mail Courier % 18,405 (1,693) 16,712 4, Procurement % 38,773 5,088 43,860 10,656 Total GS-Purchasing 61,631 4,480 66,111 16, General Services-Facilities Services 02 Building Maintenance 24, % 39,671 (2,616) 37, Real Property 22, % 54,146 31,089 85, Bldg Landscape % Total GS-Fac Svcs 94,099 28, , Human Resources 02 Direct Identify 25, % 48,255 15,359 63,614 15, Human Resources-Countywide % 72,227 6,150 78,377 19, Employee University % 13,594 (1,806) 3,727 15,514 3,769 Total Human Resources 134,076 (1,806) 25, ,505 38, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 785,227 (3,271) (71,063) 1, ,349 91,988 [A] See schedule E for units definition - A29 -

46 Cost Center 1 County Executive Cost Plan for use in : Providence Landing CFD Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Fiscal Mgmt CountyWide (5) (5) (5) Total Cnty Exec (5) (5) (5) Auditor-Controller 03 Financial Reporting (4) (4) (4) 05 Financial Accounting % 1,987 1, ,783 3, Customer Support 07 Internal Audit-Countywide (1) (1) (2) 10 Payroll % (5) (5) (5) Total Aud-Cont 1,987 1, ,772 3, Human Resources 03 Human Resources-Countywide % (13) (13) (13) Total Human Resources (13) (13) (13) Treasurer 07 Deferred Compensation % (1) (1) (1) Total Treasurer (1) (1) (1) CPU: Total 1,987 1, ,753 3,753 [A] See schedule E for units definition - A30 -

47 Cost Center Equipment and Software Depreciation Cost Plan for use in : Planning & Development Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 3, % 3,092 (428) 2, Computer & Soft. Depreciation 2, % 2,819 2,819 Total Eq Dep 5,911 (428) 5, Structure Depreciation 02 Structure Depreciation 11, % 11, ,374 Total Str Dep 11, ,374 1 County Executive 04 Fiscal Mgmt Direct 9, % 14,423 (18,509) (4,086) 05 Fiscal Mgmt CountyWide 6,233, % 16,230 (2,672) 13,558 Total Cnty Exec 30,653 (21,181) 9,472 1 County Counsel 02 Legal Services 473, % 640,260 (85,490) (503,953) 50,817 Total Cnty Counsel 640,260 (85,490) (503,953) 50, Auditor-Controller 02 Direct Identify 1, % 1, , Financial Reporting 6,233, % 17,170 2,123 19, Fixed Asset Accounting % 60 (90) (30) 05 Financial Accounting 63, % 256, ,183 1, , Customer Support 6,233, % Internal Audit-Countywide 6,233, % 6, , Internal Audit-Direct 4, % 5,117 5,117 10, Payroll % 11,455 1,690 13,144 Total Aud-Cont 299, ,903 1, , General Services-Purchasing 02 Surplus Property % 241 (125) Mail Courier % 1,452 (43) 1, Procurement % 6, ,623 Total GS-Purchasing 7, , General Services-Facilities Services 02 Building Maintenance 83, % 134,247 78, , Real Property 1, % 3,083 (7,380) (4,298) 07 Bldg Landscape 3, % 4,372 1,687 6,059 Total GS-Fac Svcs 141,702 72, , Human Resources 02 Direct Identify 21, % 41,048 34,495 75, Human Resources-Countywide % 25,054 (1,643) 23, Employee University % 66,224 (9,127) 39,459 96,557 Total Human Resources 132,326 (9,127) 72, , Treasurer 07 Deferred Compensation % 964 (171) 793 Total Treasurer 964 (171) 793 CPU: Total 1,270,055 (94,616) (164,321) 1,936 1,013,053 [A] See schedule E for units definition - A31 -

48 Cost Center 1 County Executive Cost Plan for use in : RDA Isla Vista Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct % 5 (2,405) (2,708) (5,109) 05 Fiscal Mgmt CountyWide 2, % 5 (172) (166) Total Cnty Exec 10 (2,405) (2,880) (5,275) 1 County Counsel 02 Legal Services 7, % 10,329 (4,178) (2,668) 3,484 Total Cnty Counsel 10,329 (4,178) (2,668) 3, Auditor-Controller 02 Direct Identify 10, % 12,508 (11,404) (5,623) (4,520) 03 Financial Reporting 2, % 6 (135) (130) 05 Financial Accounting % 917 (4,262) 50 (3,296) 06 Customer Support 2, % (8) (8) 07 Internal Audit-Countywide 2, % 2 (49) (47) 10 Payroll % 3 (85) (82) Total Aud-Cont 13,435 (11,404) (10,164) 50 (8,083) General Services-Purchasing 07 Procurement % 1, ,586 Total GS-Purchasing 1, , General Services-Facilities Services 05 Real Property % 2,294 (5,647) (3,353) Total GS-Fac Svcs 2,294 (5,647) (3,353) Human Resources 03 Human Resources-Countywide % 7 (235) (228) Total Human Resources 7 (235) (228) Treasurer 07 Deferred Compensation % (15) (14) Total Treasurer (15) (14) CPU: Total 27,521 (17,987) (21,468) 50 (11,883) [A] See schedule E for units definition - A32 -

49 Cost Center Structure Depreciation Cost Plan for use in : P&D-Energy Division Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 1, % 1, ,048 Total Str Dep 1, ,048 1 County Executive 04 Fiscal Mgmt Direct 1, % 1,730 (1,284) Fiscal Mgmt CountyWide 747, % 1, ,164 Total Cnty Exec 3,677 (1,067) 2,610 1 County Counsel 02 Legal Services 23, % 31,636 (53,353) (38,563) (60,280) Total Cnty Counsel 31,636 (53,353) (38,563) (60,280) Auditor-Controller 02 Direct Identify % Financial Reporting 747, % 2, , Fixed Asset Accounting % 10 (7) 3 05 Financial Accounting 1, % 5,796 1, , Customer Support 747, % Internal Audit-Countywide 747, % , Payroll % 2, ,915 Total Aud-Cont 11,044 3, , General Services-Purchasing 02 Surplus Property % 40 (1) Procurement % 1, ,626 Total GS-Purchasing 1, , General Services-Facilities Services 02 Building Maintenance 6, % 10,235 5,669 15, Bldg Landscape % 164 (50) 114 Total GS-Fac Svcs 10,400 5,619 16, Human Resources 03 Human Resources-Countywide % 4,502 1,218 5, Employee University (5,463) (5,463) Total Human Resources 4,502 (4,246) Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 63,660 (53,353) (34,086) 79 (23,701) [A] See schedule E for units definition - A33 -

50 Cost Center Equipment and Software Depreciation Cost Plan for use in : P&D-Building & Safety Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 11, % 11,625 6,274 17, Computer & Soft. Depreciation % Total Eq Dep 11,845 6,494 18, Structure Depreciation 02 Structure Depreciation 6, % 6, ,773 Total Str Dep 6, ,773 1 County Executive 04 Fiscal Mgmt Direct 5, % 8,255 (8,917) (662) 05 Fiscal Mgmt CountyWide 3,567, % 9,289 (567) 8,722 Total Cnty Exec 17,545 (9,484) 8,060 1 County Counsel 02 Legal Services 2, % 3,188 (806) 2,382 Total Cnty Counsel 3,188 (806) 2, Auditor-Controller 02 Direct Identify % 1, , Financial Reporting 3,567, % 9,828 1,981 11, Fixed Asset Accounting % 80 (53) Financial Accounting 19, % 78,906 60, , Customer Support 3,567, % Internal Audit-Countywide 3,567, % 3, , Payroll % 6,861 1,118 7,979 Total Aud-Cont 101,021 65, , General Services-Purchasing 02 Surplus Property % 321 (4) Mail Courier % 1,452 (3,325) (1,873) 07 Procurement % 1, ,552 Total GS-Purchasing 2,896 (2,900) (4) General Services-Facilities Services 02 Building Maintenance 52, % 84,083 57, , Bldg Landscape 2, % 3, ,965 Total GS-Fac Svcs 87,457 57, , Human Resources 03 Human Resources-Countywide % 15,007 (694) 14, Employee University (1,340) (1,340) Total Human Resources 15,007 (2,034) 12, Treasurer 07 Deferred Compensation % 708 (26) 682 Total Treasurer 708 (26) 682 CPU: Total 246, , ,941 [A] See schedule E for units definition - A34 -

51 Cost Center 1 County Executive Cost Plan for use in : P&D-Petroleum Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct % 856 (694) Fiscal Mgmt CountyWide 369, % ,037 1,037 Total Cnty Exec 1,819 (620) 1,199 1,199 1 County Counsel 02 Legal Services % 538 (15,371) (14,832) (14,832) Total Cnty Counsel 538 (15,371) (14,832) (14,832) Auditor-Controller 02 Direct Identify % Financial Reporting 369, % 1, ,330 1, Financial Accounting % 2, ,190 3, Customer Support 369, % Internal Audit-Countywide 369, % Payroll % Total Aud-Cont 5,054 1, ,212 6, Human Resources 03 Human Resources-Countywide % 1, ,658 1, Employee University (1,397) (1,397) (1,397) Total Human Resources 1,626 (1,365) CPU: Total 9,038 (16,224) 26 (7,160) (7,160) [A] See schedule E for units definition - A35 -

52 Cost Center 1 County Counsel Cost Plan for use in : P&D-Fish and Game Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Legal Services % ,996 1,996 Total Cnty Counsel ,996 1, Auditor-Controller 05 Financial Accounting % Total Aud-Cont CPU: Total 1,480 1, ,967 2,967 [A] See schedule E for units definition - A36 -

53 Cost Center Auditor-Controller Cost Plan for use in : P&D-Fisheries Enhancement Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A37 -

54 Cost Center Auditor-Controller Cost Plan for use in : P&D-Local Fisherman Contingency Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont General Services-Purchasing 07 Procurement % Total GS-Purchasing CPU: Total [A] See schedule E for units definition - A38 -

55 Cost Center Auditor-Controller Cost Plan for use in : P&D-Coast Resource Enhancement Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A39 -

56 Cost Center Equipment and Software Depreciation Cost Plan for use in : Public Works-Admin Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 2, % 2, , Computer & Soft. Depreciation 4, % 4,148 (7,843) (3,695) Total Eq Dep 6,952 (7,340) (388) Structure Depreciation 02 Structure Depreciation 2, % 2,850 (5,345) (2,496) Total Str Dep 2,850 (5,345) (2,496) 1 County Executive 04 Fiscal Mgmt Direct % 1,063 (521) Fiscal Mgmt CountyWide 1,919, % 4,996 (762) 4,235 Total Cnty Exec 6,059 (1,282) 4,777 1 County Counsel 02 Legal Services 50, % 67,908 58, ,168 Total Cnty Counsel 67,908 58, , Auditor-Controller 02 Direct Identify % Financial Reporting 1,919, % 5, , Fixed Asset Accounting % Financial Accounting 1, % 6,132 (4,153) 89 2, Customer Support 1,919, % Internal Audit-Countywide 1,919, % 2, , Internal Audit-Direct % (4) (420) (424) 10 Payroll % 3, ,879 Total Aud-Cont 17,789 (2,690) 89 15, General Services-Purchasing 02 Surplus Property % Mail Courier % 1,452 (43) 1, Procurement % 401 (1,425) (1,023) Total GS-Purchasing 2,575 (1,233) 1, General Services-Facilities Services 02 Building Maintenance 18, % 29,254 15,441 44, Real Property 46, % 112,126 79, , Bldg Landscape % 461 (141) 321 Total GS-Fac Svcs 141,841 95, , Human Resources 02 Direct Identify 20, % 38,948 (48,254) (9,305) 03 Human Resources-Countywide % 7,472 (604) 6, Employee University % 6,485 (1,835) (1,485) 3,165 Total Human Resources 52,906 (1,835) (50,343) Treasurer 07 Deferred Compensation % 302 (24) 277 Total Treasurer 302 (24) 277 CPU: Total 299,182 (1,835) 85, ,641 [A] See schedule E for units definition - A40 -

57 Cost Center Structure Depreciation Cost Plan for use in : Public Works-Roads Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 42, % 42,907 7,750 50,657 50,657 Total Str Dep 42,907 7,750 50,657 50,657 1 County Executive 04 Fiscal Mgmt Direct 4, % 7,608 (3,449) 4,159 4, Fiscal Mgmt CountyWide 12,303, % 32,032 (3,707) 28,325 28,325 Total Cnty Exec 39,641 (7,156) 32,484 32,484 1 County Counsel 02 Legal Services 150, % 203, , , ,164 Total Cnty Counsel 203, , , , Auditor-Controller 02 Direct Identify 1, % 2,085 1,576 3,661 3, Financial Reporting 12,303, % 33,888 5,438 39,326 39, Fixed Asset Accounting % 5,536 1,188 6,724 6, Financial Accounting 56, % 229,108 27,468 5, , , Customer Support 12,303, % 1, ,913 1, Internal Audit-Countywide 12,303, % 12,830 2,415 15,245 15, Internal Audit-Direct % (23) (2,610) (2,634) (2,634) 09 Single Audit 6,546, % 5,337 5,337 10,675 10, Payroll % 27,682 4,380 32,062 32,062 Total Aud-Cont 318,267 45,282 5, , , General Services-Purchasing 02 Surplus Property % 10, ,740 10, Mail Courier % 9,202 (3,040) 6,163 6, Procurement % 46,158 (710) 45,448 45,448 Total GS-Purchasing 66,033 (3,682) 62,351 62, General Services-Facilities Services 02 Building Maintenance 103, % 166,752 (55,119) 111, , Bldg Landscape 4, % 5,186 3,748 8,934 8,934 Total GS-Fac Svcs 171,939 (51,371) 120, , Human Resources 02 Direct Identify 38, % 72,634 53, , , Human Resources-Countywide % 60,548 (3,163) 57,385 57, Employee University % 15,964 (2,332) 6,174 19,805 19,805 Total Human Resources 149,145 (2,332) 56, , , Treasurer 07 Deferred Compensation % 2, ,618 2,618 Total Treasurer 2, ,618 2,618 CPU: Total 993,838 (2,332) 172,470 5,219 1,169,195 1,169,195 [A] See schedule E for units definition - A41 -

58 Cost Center 1 County Counsel Cost Plan for use in : General Services-Airports Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Legal Services % Total Cnty Counsel Auditor-Controller 04 Fixed Asset Accounting % Financial Accounting % 369 (34) Total Aud-Cont General Services-Purchasing 02 Surplus Property % 40 (1) Procurement (261) (261) (261) Total GS-Purchasing 40 (261) (221) (221) General Services-Facilities Services 06 Special Projects 4, % 11,550 (7,512) 4,038 8,077 8,077 Total GS-Fac Svcs 11,550 (7,512) 4,038 8,077 8,077 CPU: Total 12,514 (7,512) 4, ,287 9,287 [A] See schedule E for units definition - A42 -

59 Cost Center Equipment and Software Depreciation Cost Plan for use in : Public Works-Surveyor Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 7, % 7,199 (12,392) 653 (4,540) Total Eq Dep 7,199 (12,392) 653 (4,540) Structure Depreciation 02 Structure Depreciation 11, % 11,398 7,633 19,030 Total Str Dep 11,398 7,633 19,030 1 County Executive 04 Fiscal Mgmt Direct % 408 (511) (103) 05 Fiscal Mgmt CountyWide 736, % 1,918 (1,424) 494 Total Cnty Exec 2,326 (1,935) County Counsel 02 Legal Services 16, % 22, ,333 Total Cnty Counsel 22, , Auditor-Controller 02 Direct Identify % Financial Reporting 736, % 2,029 (631) 1, Fixed Asset Accounting % 120 (80) Financial Accounting 1, % 6,343 (2,583) 101 3, Customer Support 736, % 109 (53) Internal Audit-Countywide 736, % 768 (206) Internal Audit-Direct % (1) (243) (245) 10 Payroll % 1,514 (430) 1,084 Total Aud-Cont 10,998 (4,158) 101 6, General Services-Purchasing 02 Surplus Property % 481 (6) Mail Courier % 1,452 (43) 1, Procurement % 482 (214) 268 Total GS-Purchasing 2,415 (263) 2, General Services-Facilities Services 02 Building Maintenance 17, % 28,270 18,007 46, Bldg Landscape % ,429 Total GS-Fac Svcs 29,131 18,575 47, Human Resources 02 Direct Identify 2, % 5,138 (3,921) 1, Human Resources-Countywide % 3,312 (2,005) 1, Employee University (272) (272) Total Human Resources 8,449 (6,198) 2, Treasurer 07 Deferred Compensation % 59 (80) (21) Total Treasurer 59 (80) (21) CPU: Total 94,095 1, ,244 [A] See schedule E for units definition - A43 -

60 Cost Center Structure Depreciation Cost Plan for use in : Public Works-Flood Control Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 7, % 7,971 1,533 9,504 9,504 Total Str Dep 7,971 1,533 9,504 9,504 1 County Executive 04 Fiscal Mgmt Direct 1, % 2,635 (905) 1,729 1, Fiscal Mgmt CountyWide 4,504, % 11,729 (33) 11,696 11,696 Total Cnty Exec 14,364 (938) 13,426 13,426 1 County Counsel 02 Legal Services 40, % 55,191 (2,568) 52,623 52,623 Total Cnty Counsel 55,191 (2,568) 52,623 52, Auditor-Controller 02 Direct Identify % ,248 1, Financial Reporting 4,504, % 12,409 3,046 15,454 15, Fixed Asset Accounting % 1, ,328 2, Financial Accounting 13, % 54,745 (15,923) ,517 39, Customer Support 4,504, % Internal Audit-Countywide 4,504, % 4,698 1,270 5,968 5, Internal Audit-Direct % (9) (860) (868) (868) 10 Payroll % 9,230 2,042 11,272 11,272 Total Aud-Cont 84,254 (9,265) ,683 75, General Services-Purchasing 02 Surplus Property % 3, ,612 3, Mail Courier % 5, ,773 5, Procurement % 10,917 1,613 12,531 12,531 Total GS-Purchasing 19,562 2,354 21,916 21, General Services-Facilities Services 02 Building Maintenance 68, % 111,405 39, , , Bldg Landscape 1, % 2, ,917 2,917 Total GS-Fac Svcs 113,650 40, , , Human Resources 02 Direct Identify 1, % 2,746 (9,195) (6,448) (6,448) 03 Human Resources-Countywide % 20, ,725 20, Employee University % 4,448 (977) 1,002 4,473 4,473 Total Human Resources 27,383 (977) (7,657) 18,749 18, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 323,084 (977) 23, , ,732 [A] See schedule E for units definition - A44 -

61 Cost Center Structure Depreciation Cost Plan for use in : Public Works-Water Agency Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 1, % 1, ,925 1,925 Total Str Dep 1, ,925 1,925 1 County Executive 04 Fiscal Mgmt Direct % 373 (156) Fiscal Mgmt CountyWide 673, % 1,752 (169) 1,583 1,583 Total Cnty Exec 2,125 (324) 1,801 1,801 1 County Counsel 02 Legal Services 9, % 13,367 12,278 25,645 25,645 Total Cnty Counsel 13,367 12,278 25,645 25, Auditor-Controller 02 Direct Identify % Financial Reporting 673, % 1, ,178 2, Financial Accounting % 3,516 (1,472) 41 2,085 2, Customer Support 673, % Internal Audit-Countywide 673, % Internal Audit-Direct % (1) (140) (142) (142) 10 Payroll % 1, ,015 2,015 Total Aud-Cont 7,773 (543) 41 7,271 7, General Services-Purchasing 03 Mail Courier (1,494) (1,494) (1,494) 07 Procurement % 3, ,927 3,927 Total GS-Purchasing 3,050 (618) 2,433 2, General Services-Facilities Services 02 Building Maintenance % 1, ,715 1, Bldg Landscape % Total GS-Fac Svcs 1, ,881 1, Human Resources 02 Direct Identify % Human Resources-Countywide % 3, ,873 3, Employee University % 707 (110) Total Human Resources 4,197 (110) 825 4,913 4, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 33,546 (110) 12, ,020 46,020 [A] See schedule E for units definition - A45 -

62 Cost Center 1 County Executive Cost Plan for use in : Public Works-Project Cleanwater Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct % 202 (67) Fiscal Mgmt CountyWide 365, % 951 (28) 923 Total Cnty Exec 1,153 (95) 1, Auditor-Controller 02 Direct Identify % Financial Reporting 365, % 1, , Fixed Asset Accounting % Financial Accounting % 1,963 (466) 29 1, Customer Support 365, % Internal Audit-Countywide 365, % Internal Audit-Direct % (1) (72) (72) 10 Payroll % Total Aud-Cont 4,086 (118) 29 3, General Services-Purchasing 02 Surplus Property % 40 (1) Procurement % 2,167 (93) 2,074 Total GS-Purchasing 2,208 (94) 2, Human Resources 03 Human Resources-Countywide % 1,325 (213) 1, Employee University % 707 (110) Total Human Resources 2,032 (110) (204) 1, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 9,544 (110) (500) 29 8,963 [A] See schedule E for units definition - A46 -

63 Cost Center Structure Depreciation Cost Plan for use in : Public Works-Solid Waste Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation % ,064 1,064 Total Str Dep ,064 1,064 1 County Executive 04 Fiscal Mgmt Direct 3, % 5, ,316 6, Fiscal Mgmt CountyWide 7,870, % 20,491 (1,158) 19,332 19,332 Total Cnty Exec 26,264 (616) 25,648 25,648 1 County Counsel 02 Legal Services 92, % 125,019 (118,601) (16,233) (9,814) (9,814) Total Cnty Counsel 125,019 (118,601) (16,233) (9,814) (9,814) Auditor-Controller 02 Direct Identify 2, % 2,527 1,535 4,063 4, Financial Reporting 7,870, % 21,678 4,444 26,122 26, Fixed Asset Accounting % 2,948 (200) 2,749 2, Financial Accounting 9, % 39,467 (498) ,537 39, Customer Support 7,870, % 1, ,282 1, Internal Audit-Countywide 7,870, % 8,207 1,898 10,106 10, Internal Audit-Direct % (15) (1,582) (1,597) (1,597) 10 Payroll % 20,046 4,734 24,780 24,780 Total Aud-Cont 96,026 10, , , General Services-Purchasing 02 Surplus Property % 7,182 (498) 6,684 6, Mail Courier % 5,275 (264) 5,010 5, Procurement % 34, ,322 34,322 Total GS-Purchasing 46,573 (557) 46,016 46, General Services-Facilities Services 02 Building Maintenance 32, % 52,210 18,622 70,832 70, Bldg Landscape % 854 (268) Total GS-Fac Svcs 53,065 18,354 71,419 71, Human Resources 02 Direct Identify 2, % 5,310 (19,974) (14,664) (14,664) 03 Human Resources-Countywide % 43,846 1,981 45,827 45, Employee University % 6,277 (1,315) 1,992 6,954 6,954 Total Human Resources 55,433 (1,315) (16,001) 38,117 38, Treasurer 07 Deferred Compensation % 1, ,356 1,356 Total Treasurer 1, ,356 1,356 CPU: Total 404,409 (119,916) (4,213) , ,848 [A] See schedule E for units definition - A47 -

64 Cost Center Structure Depreciation Cost Plan for use in : Public Works-Laguna Sanitation Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 14, % 14,013 2,695 16,709 16,709 Total Str Dep 14,013 2,695 16,709 16,709 1 County Executive 04 Fiscal Mgmt Direct % 979 (510) Fiscal Mgmt CountyWide 1,767, % 4,601 (813) 3,788 3,788 Total Cnty Exec 5,580 (1,324) 4,256 4,256 1 County Counsel 02 Legal Services 4, % 5,757 (5,984) (227) (227) Total Cnty Counsel 5,757 (5,984) (227) (227) Auditor-Controller 02 Direct Identify % Financial Reporting 1,767, % 4, ,425 5, Fixed Asset Accounting % 2,688 1,705 4,393 4, Financial Accounting 3, % 12,553 (1,091) ,649 11, Customer Support 1,767, % 262 (1) Internal Audit-Countywide 1,767, % 1, ,108 2, Internal Audit-Direct % (3) (395) (399) (399) 10 Payroll % 3, ,578 4,578 Total Aud-Cont 26,366 1, ,494 28, General Services-Purchasing 02 Surplus Property % 2, ,059 3, Mail Courier % 4, ,257 5, Procurement % 13,807 (2,366) 11,441 11,441 Total GS-Purchasing 20,805 (1,048) 19,757 19, General Services-Facilities Services 02 Building Maintenance 7, % 11,394 5,044 16,438 16, Real Property % Bldg Landscape % ,442 1,442 Total GS-Fac Svcs 12,169 5,819 17,989 17, Human Resources 02 Direct Identify % 1,003 1,003 2,006 2, Human Resources-Countywide % 8,483 (207) 8,276 8, Employee University % 3,575 (456) 2,531 5,650 5,650 Total Human Resources 13,061 (456) 3,327 15,931 15, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 98,088 (456) 5, , ,286 [A] See schedule E for units definition - A48 -

65 Cost Center Equipment and Software Depreciation Cost Plan for use in : Housing and Community Development Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 1, % 1, ,045 Total Eq Dep 1, , Structure Depreciation 02 Structure Depreciation 1, % 1,642 (969) 673 Total Str Dep 1,642 (969) County Executive 04 Fiscal Mgmt Direct % 660 (2,842) (2,182) 05 Fiscal Mgmt CountyWide 1,256, % 3, ,864 Total Cnty Exec 3,932 (2,251) 1,682 1 County Counsel 02 Legal Services 96, % 130,027 62, ,646 Total Cnty Counsel 130,027 62, , Auditor-Controller 02 Direct Identify 6, % 7, , Financial Reporting 1,256, % 3,462 1,328 4, Fixed Asset Accounting % Financial Accounting 1, % 4,810 (2,005) 73 2, Customer Support 1,256, % Internal Audit-Countywide 1,256, % 1, , Internal Audit-Direct 5, % 5,602 5,360 10, Payroll % 2,769 1,235 4,005 Total Aud-Cont 25,872 6, , General Services-Purchasing 02 Surplus Property % Mail Courier % 1,452 (1,537) (86) 07 Procurement % 3,853 (13,885) (10,032) Total GS-Purchasing 5,425 (15,383) (9,958) General Services-Facilities Services 02 Building Maintenance 10, % 16,552 8,985 25, Real Property 5, % 13,288 (2,717) 10, Bldg Landscape % Total GS-Fac Svcs 30,106 6,306 36, Human Resources 02 Direct Identify % 35 (58,462) (58,426) 03 Human Resources-Countywide % 6,057 1,863 7, Employee University % 6,361 (641) 2,672 8,392 Total Human Resources 12,453 (641) (53,926) (42,114) Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 210,647 (641) 3, ,366 [A] See schedule E for units definition - A49 -

66 Cost Center Auditor-Controller Cost Plan for use in : HCD - Affordable Housing Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify % ,680 1, Financial Accounting % 2,867 1, ,191 4, Single Audit 351, % Total Aud-Cont 3,994 2, ,443 6, General Services-Purchasing 07 Procurement % 482 (2,388) (1,906) (1,906) Total GS-Purchasing 482 (2,388) (1,906) (1,906) CPU: Total 4, ,537 4,537 [A] See schedule E for units definition - A50 -

67 Cost Center 1 County Counsel Cost Plan for use in : HCD - Home Program Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Legal Services % 331 (41,233) (40,901) (40,902) Total Cnty Counsel 331 (41,233) (40,901) (40,902) Auditor-Controller 05 Financial Accounting % ,085 1, Single Audit 303, % Total Aud-Cont 1, ,579 1, General Services-Purchasing 07 Procurement % Total GS-Purchasing General Services-Facilities Services 06 Special Projects 6, % 15,328 (8,330) 6,998 13,996 13,996 Total GS-Fac Svcs 15,328 (8,330) 6,998 13,996 13,996 CPU: Total 17,353 (8,330) (33,407) 20 (24,363) (24,363) [A] See schedule E for units definition - A51 -

68 Cost Center Auditor-Controller Cost Plan for use in : HCD - Orcutt CFD Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % ,054 1,054 Total Aud-Cont ,054 1, General Services-Purchasing 07 Procurement (261) (261) (261) Total GS-Purchasing (261) (261) (261) CPU: Total [A] See schedule E for units definition - A52 -

69 Cost Center Auditor-Controller Cost Plan for use in : IVRDA - Housing Successor Agency Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont General Services-Purchasing 07 Procurement (522) (522) (522) Total GS-Purchasing (522) (522) (522) CPU: Total 600 (447) [A] See schedule E for units definition - A53 -

70 Cost Center 1 County Executive Cost Plan for use in : HCD-Community Development Block Grant Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct 3, % 5,036 (21,285) (16,249) (16,249) Total Cnty Exec 5,036 (21,285) (16,249) (16,249) 1 County Counsel 02 Legal Services 1, % 1,759 (56,569) (54,811) (54,811) Total Cnty Counsel 1,759 (56,569) (54,811) (54,811) Auditor-Controller 05 Financial Accounting % 2, ,247 2, Single Audit 1,672, % 1,363 1,363 2,726 2,726 Total Aud-Cont 3,521 1, ,973 4, General Services-Purchasing 07 Procurement % 3,612 (2,387) 1,225 1,225 Total GS-Purchasing 3,612 (2,387) 1,225 1,225 CPU: Total 13,928 (78,823) 34 (64,861) (64,861) [A] See schedule E for units definition - A54 -

71 Cost Center Structure Depreciation Cost Plan for use in : HCD - Municipal Energy Finance Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 3, % 3,041 3,041 6,083 6,083 Total Str Dep 3,041 3,041 6,083 6,083 1 County Executive 04 Fiscal Mgmt Direct % 396 (331) Fiscal Mgmt CountyWide 489, % 1, ,440 1,440 Total Cnty Exec 1,670 (165) 1,506 1,506 1 County Counsel 02 Legal Services 4, % 5,772 (5,647) (15,573) (15,448) (15,448) Total Cnty Counsel 5,772 (5,647) (15,573) (15,448) (15,448) Auditor-Controller 02 Direct Identify (5,306) (5,306) (5,306) 03 Financial Reporting 489, % 1, ,814 1, Financial Accounting 1, % 4,810 1, ,038 6, Customer Support 489, % Internal Audit-Countywide 489, % Single Audit 73, % Payroll % 1, ,707 1,707 Total Aud-Cont 7,947 (2,826) 43 5,163 5, General Services-Purchasing 07 Procurement % 2,649 2,214 4,863 4,863 Total GS-Purchasing 2,649 2,214 4,863 4, General Services-Facilities Services 02 Building Maintenance 5, % 8,921 8,921 17,842 17, Bldg Landscape % Total GS-Fac Svcs 8,991 8,991 17,982 17, Human Resources 03 Human Resources-Countywide % 2, ,415 3,415 Total Human Resources 2, ,415 3, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 32,671 (5,647) (3,348) 43 23,719 23,719 [A] See schedule E for units definition - A55 -

72 Cost Center Equipment and Software Depreciation Cost Plan for use in : Community Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 1, % 1,220 1,220 2,439 Total Eq Dep 1,220 1,220 2, Structure Depreciation 02 Structure Depreciation 34, % 34,564 12,267 46,831 Total Str Dep 34,564 12,267 46,831 1 County Executive 04 Fiscal Mgmt Direct 76, % 120,865 31, , Fiscal Mgmt CountyWide 324, % 845 (1,057) (212) Total Cnty Exec 121,710 30, , Auditor-Controller 02 Direct Identify 1, % 1,857 1,901 3, Financial Reporting 324, % 894 (620) Fixed Asset Accounting % Financial Accounting % Customer Support 324, % 48 (44) 4 07 Internal Audit-Countywide 324, % 338 (216) Payroll % 748 (20) 728 Total Aud-Cont 4,565 1, , General Services-Purchasing 02 Surplus Property % Procurement % Total GS-Purchasing , General Services-Facilities Services 02 Building Maintenance 58, % 93,944 73, , Bldg Landscape 2, % 3,611 3,611 7,222 Total GS-Fac Svcs 97,555 76, , Human Resources 03 Human Resources-Countywide % 1,636 (462) 1, Employee University % 1, ,815 Total Human Resources 2, , Treasurer 07 Deferred Compensation % 47 (23) 24 Total Treasurer 47 (23) 24 CPU: Total 262, , ,424 [A] See schedule E for units definition - A56 -

73 Cost Center Equipment and Software Depreciation Cost Plan for use in : Auditor-Controller Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 9, % 9,025 (718) 8, Computer & Soft. Depreciation 7, % 7,908 3,614 11,523 Total Eq Dep 16,933 2,896 19, Structure Depreciation 02 Structure Depreciation 37, % 37,300 10,381 47,681 Total Str Dep 37,300 10,381 47,681 1 County Executive 04 Fiscal Mgmt Direct 3, % 5,176 (6,019) (843) 05 Fiscal Mgmt CountyWide 7,093, % 18,468 (18) 18,450 Total Cnty Exec 23,644 (6,037) 17,608 1 County Counsel 02 Legal Services 55, % 75,506 44, ,346 Total Cnty Counsel 75,506 44, , General Services-Purchasing 02 Surplus Property % Mail Courier % 5, , Procurement % 2,264 (118) 2,146 Total GS-Purchasing 8, , General Services-Facilities Services 02 Building Maintenance 70, % 112,840 45, , Real Property (620) (620) 07 Bldg Landscape % 1,018 (692) 326 Total GS-Fac Svcs 113,858 44, , Human Resources 02 Direct Identify 6, % 13,039 (3,040) 9, Human Resources-Countywide % 33,445 2,196 35, Employee University % 26,126 (4,569) 7,450 29,007 Total Human Resources 72,609 (4,569) 6,606 74, Treasurer 07 Deferred Compensation % ,049 Total Treasurer ,049 CPU: Total 349,550 (4,569) 103, ,690 [A] See schedule E for units definition - A57 -

74 Cost Center Equipment and Software Depreciation Cost Plan for use in : Clerk-Recorder-Assessor Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation (125,895) 125, Computer & Soft. Depreciation (30,523) 30,523 Total Eq Dep (156,419) 156,418 (1) Structure Depreciation 02 Structure Depreciation (177,057) 177,058 1 Total Str Dep (177,057) 177, County Executive 04 Fiscal Mgmt Direct (9,436) 9, Fiscal Mgmt CountyWide (29,408) 29,408 Total Cnty Exec (38,844) 38,844 1 County Counsel 02 Legal Services (52,716) 52,716 Total Cnty Counsel (52,716) 52, Auditor-Controller 02 Direct Identify (2,177) 2, Financial Reporting (23,409) 23, Fixed Asset Accounting (1,149) 1, Financial Accounting (31,047) 31, Customer Support (1,427) 1, Internal Audit-Countywide (8,570) 8, Internal Audit-Direct (16,031) 16, Payroll (21,530) 21,530 Total Aud-Cont (105,341) 105,340 (1) General Services-Purchasing 02 Surplus Property (2,804) 2, Mail Courier (17,781) 17, Procurement (3,565) 3,565 Total GS-Purchasing (24,150) 24, General Services-Facilities Services 02 Building Maintenance (279,791) 279, Real Property (1,664) 1, Bldg Landscape (2,976) 2,976 Total GS-Fac Svcs (284,431) 284, Human Resources 02 Direct Identify (44,167) 44, Human Resources-Countywide (58,864) 58, Employee University (16,799) 16,799 Total Human Resources (119,830) 119, Treasurer 07 Deferred Compensation (1,656) 1,656 Total Treasurer (1,656) 1,656 CPU: 6 Total (960,444) 960,444 [A] See schedule E for units definition - A58 -

75 Cost Center Equipment and Software Depreciation Cost Plan for use in : Clerk Recorder Assessor-Admin Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation (945) (945) 04 Computer & Soft. Depreciation (20,656) (20,656) Total Eq Dep (21,601) (21,601) 1 County Executive 04 Fiscal Mgmt Direct % (958) (577) 05 Fiscal Mgmt CountyWide 758, % 1,974 1,974 (2,987) 961 Total Cnty Exec 2,164 2,164 (3,945) County Counsel 02 Legal Services 13, % 17,683 17,683 (5,930) 29,437 Total Cnty Counsel 17,683 17,683 (5,930) 29, Auditor-Controller 02 Direct Identify (221) (221) 03 Financial Reporting 758, % 2,088 2,088 (2,377) 1, Fixed Asset Accounting % (117) (17) 05 Financial Accounting 2, % 9,527 9,527 (3,003) 16, Customer Support 758, % (145) Internal Audit-Countywide 758, % (870) Internal Audit-Direct (1,628) (1,628) 10 Payroll % 1,123 1,123 (2,187) 60 Total Aud-Cont 13,692 13,692 (10,548) 16, General Services-Purchasing 02 Surplus Property % (285) Mail Courier % 4,269 4,269 (1,806) 6, Procurement % (362) 762 Total GS-Purchasing 5,032 5,032 (2,453) 7, General Services-Facilities Services 02 Building Maintenance 4, % 7,715 7,715 15, Real Property (1,664) (1,664) Total GS-Fac Svcs 7,715 7,715 (1,664) 13, Human Resources 02 Direct Identify % (4,486) (4,022) 03 Human Resources-Countywide % 2,457 2,457 (5,978) (1,064) 10 Employee University % 2,993 (445) 2,548 (1,706) 3,390 Total Human Resources 5,682 (445) 5,237 (12,170) (1,695) Treasurer 07 Deferred Compensation % (168) (50) Total Treasurer (168) (50) CPU: Total 52,027 (445) 51,582 (58,479) 44,686 [A] See schedule E for units definition - A59 -

76 Cost Center Equipment and Software Depreciation Cost Plan for use in : CRA-Elections Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 40, % 40,403 40,403 (20,812) 59, Computer & Soft. Depreciation 12, % 12,587 12,587 25,173 Total Eq Dep 52,990 52,990 (20,812) 85, Structure Depreciation 02 Structure Depreciation 106, % 106, ,397 (46,117) 166,677 Total Str Dep 106, ,397 (46,117) 166,677 1 County Executive 04 Fiscal Mgmt Direct % (1,271) (536) 05 Fiscal Mgmt CountyWide 1,462, % 3,809 3,809 (3,962) 3,655 Total Cnty Exec 4,176 4,176 (5,233) 3,120 1 County Counsel 02 Legal Services 67, % 91,410 91,410 (22,430) 160,390 Total Cnty Counsel 91,410 91,410 (22,430) 160, Auditor-Controller 02 Direct Identify (293) (293) 03 Financial Reporting 1,462, % 4,029 4,029 (3,154) 4, Fixed Asset Accounting % (155) Financial Accounting 1, % 6,250 6,250 (4,106) 8, Customer Support 1,462, % (192) Internal Audit-Countywide 1,462, % 1,526 1,526 (1,155) 1, Internal Audit-Direct 5, % 5,303 5,303 (2,160) 8, Single Audit 11, % Payroll % 5,541 5,541 (2,901) 8,181 Total Aud-Cont 23,206 23,206 (14,116) 32, General Services-Purchasing 02 Surplus Property % 1,123 1,123 (378) 1, Mail Courier % 4,933 4,933 (2,396) 7, Procurement % 2,007 2,007 (480) 3,534 Total GS-Purchasing 8,064 8,064 (3,254) 12, General Services-Facilities Services 02 Building Maintenance 60, % 97,281 97,281 (96,537) 98, Bldg Landscape % (216) 1,217 Total GS-Fac Svcs 97,998 97,998 (96,753) 99, Human Resources 02 Direct Identify % (5,951) (5,056) 03 Human Resources-Countywide % 12,120 12,120 (7,932) 16, Employee University % 2,661 (38) 2,623 (2,264) 2,982 Total Human Resources 15,228 (38) 15,191 (16,147) 14, Treasurer 07 Deferred Compensation % (223) 203 Total Treasurer (223) 203 CPU: Total 399,682 (38) 399,644 (225,085) 574,203 [A] See schedule E for units definition - A60 -

77 Cost Center Equipment and Software Depreciation Cost Plan for use in : CRA-Recorder Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 7, % 7,620 7,620 (15,022) Computer & Soft. Depreciation 1, % 1,353 1,353 (1,077) 1,629 Total Eq Dep 8,973 8,973 (16,099) 1, Structure Depreciation 02 Structure Depreciation 92, % 92,995 92,995 (87,490) 98,501 Total Str Dep 92,995 92,995 (87,490) 98,501 1 County Executive 04 Fiscal Mgmt Direct % (1,507) (650) 05 Fiscal Mgmt CountyWide 1,704, % 4,437 4,437 (4,696) 4,177 Total Cnty Exec 4,865 4,865 (6,203) 3,527 1 County Counsel 02 Legal Services % (23,454) (23,137) Total Cnty Counsel (23,454) (23,137) Auditor-Controller 02 Direct Identify (348) (348) 03 Financial Reporting 1,704, % 4,694 4,694 (3,738) 5, Fixed Asset Accounting % (183) Financial Accounting 1, % 5,102 5,102 (4,895) 5, Customer Support 1,704, % (228) Internal Audit-Countywide 1,704, % 1,777 1,777 (1,368) 2, Internal Audit-Direct % (2,560) (2,491) 10 Payroll % 5,196 5,196 (3,438) 6,955 Total Aud-Cont 17,337 17,337 (16,758) 17, General Services-Purchasing 02 Surplus Property % 1,083 1,083 (448) 1, Mail Courier % 9,544 9,544 (2,839) 16, Procurement % 1,525 1,525 (569) 2,481 Total GS-Purchasing 12,152 12,152 (3,856) 20, General Services-Facilities Services 02 Building Maintenance 50, % 80,934 80,934 (64,626) 97, Bldg Landscape % (252) 957 Total GS-Fac Svcs 81,539 81,539 (64,878) 98, Human Resources 02 Direct Identify % (7,052) (6,009) 03 Human Resources-Countywide % 11,366 11,366 (9,399) 13, Employee University % 3,825 (405) 3,420 (2,682) 4,157 Total Human Resources 15,712 (405) 15,307 (19,133) 11, Treasurer 07 Deferred Compensation % (264) 260 Total Treasurer (264) 260 CPU: Total 233,994 (405) 233,589 (238,135) 229,044 [A] See schedule E for units definition - A61 -

78 Cost Center Equipment and Software Depreciation Cost Plan for use in : CRA-Assessor Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 6, % 6,666 6,666 (4,770) 8, Computer & Soft. Depreciation 29, % 29,912 29,912 (8,790) 51,034 Total Eq Dep 36,577 36,577 (13,560) 59, Structure Depreciation 02 Structure Depreciation 81, % 81,547 81,547 (43,451) 119,642 Total Str Dep 81,547 81,547 (43,451) 119,642 1 County Executive 04 Fiscal Mgmt Direct 1, % 1,815 1,815 (5,700) (2,070) 05 Fiscal Mgmt CountyWide 7,221, % 18,801 18,801 (17,763) 19,839 Total Cnty Exec 20,616 20,616 (23,463) 17,769 1 County Counsel 02 Legal Services 9, % 13,487 13,487 (902) 26,071 Total Cnty Counsel 13,487 13,487 (902) 26, Auditor-Controller 02 Direct Identify (1,315) (1,315) 03 Financial Reporting 7,221, % 19,890 19,890 (14,140) 25, Fixed Asset Accounting % (694) (152) 05 Financial Accounting % 3,784 3,784 (18,699) (11,131) 06 Customer Support 7,221, % 1,070 1,070 (862) 1, Internal Audit-Countywide 7,221, % 7,531 7,531 (5,177) 9, Internal Audit-Direct (9,683) (9,683) 10 Payroll % 15,441 15,441 (13,004) 17,878 Total Aud-Cont 47,986 47,986 (63,574) 32, General Services-Purchasing 02 Surplus Property % 1,043 1,043 (1,693) Mail Courier % 5,721 5,721 (10,740) Procurement % 4,576 4,576 (2,154) 6,997 Total GS-Purchasing 11,340 11,340 (14,587) 8, General Services-Facilities Services 02 Building Maintenance 112, % 181, ,353 (118,629) 244, Bldg Landscape 1, % 2,190 2,190 (2,508) 1,873 Total GS-Fac Svcs 183, ,544 (121,137) 245, Human Resources 02 Direct Identify 1, % 2,209 2,209 (26,678) (22,259) 03 Human Resources-Countywide % 33,773 33,773 (35,555) 31, Employee University % 7,857 (598) 7,260 (10,147) 4,372 Total Human Resources 43,839 (598) 43,242 (72,380) 14, Treasurer 07 Deferred Compensation % 1,281 1,281 (1,001) 1,560 Total Treasurer 1,281 1,281 (1,001) 1,560 CPU: Total 440,216 (598) 439,619 (354,055) 525,183 [A] See schedule E for units definition - A62 -

79 Cost Center Equipment and Software Depreciation Cost Plan for use in : General Services-Admin Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation (2,815) 49 (2,766) 04 Computer & Soft. Depreciation (1,450) (1,450) Total Eq Dep (4,265) 49 (4,217) Structure Depreciation 02 Structure Depreciation 13, % 13,894 3,420 17,314 Total Str Dep 13,894 3,420 17,314 1 County Executive 04 Fiscal Mgmt Direct 1, % 2,732 (2,406) Fiscal Mgmt CountyWide 1,476, % 3,845 (47) 3,798 Total Cnty Exec 6,577 (2,453) 4,124 1 County Counsel 02 Legal Services 44, % 59,581 11,631 71,212 Total Cnty Counsel 59,581 11,631 71, Auditor-Controller 02 Direct Identify % 1,126 (255) Financial Reporting 1,476, % 4, , Fixed Asset Accounting % Financial Accounting % 1,845 (420) 25 1, Customer Support 1,476, % Internal Audit-Countywide 1,476, % 1, , Internal Audit-Direct % Payroll % 2, ,594 Total Aud-Cont 11, , General Services-Purchasing 02 Surplus Property % 562 (251) Mail Courier % 2,903 (86) 2, Procurement % 161 (1,231) (1,070) Total GS-Purchasing 3,625 (1,567) 2, General Services-Facilities Services 02 Building Maintenance 25, % 41,657 9,621 51, Real Property % Bldg Landscape % 305 (228) 77 Total GS-Fac Svcs 41,999 9,430 51, Human Resources 02 Direct Identify 28, % 53,709 28,539 82, Human Resources-Countywide % 5,157 (644) 4, Employee University % 14,509 (745) 8,129 21,894 Total Human Resources 73,374 (745) 36, , Treasurer 07 Deferred Compensation % 167 (36) 131 Total Treasurer 167 (36) 131 CPU: Total 210,720 (745) 53, ,215 [A] See schedule E for units definition - A63 -

80 Cost Center Equipment and Software Depreciation Cost Plan for use in : General Services-Purchasing Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 3, % 3, ,480 Total Eq Dep 3, , Structure Depreciation 02 Structure Depreciation 7, % 7,416 2,225 9,642 Total Str Dep 7,416 2,225 9,642 1 County Executive 04 Fiscal Mgmt Direct % 1,378 (1,231) Fiscal Mgmt CountyWide 744, % 1,939 (37) 1,902 Total Cnty Exec 3,317 (1,269) 2,049 1 County Counsel 02 Legal Services 7, % 10,662 10,339 21,001 Total Cnty Counsel 10,662 10,339 21, Auditor-Controller 02 Direct Identify % 568 (134) Financial Reporting 744, % 2, , Fixed Asset Accounting % 70 (46) Financial Accounting % 957 (289) Customer Support 744, % Internal Audit-Countywide 744, % Internal Audit-Direct % Payroll % 1, ,246 Total Aud-Cont 6, , General Services-Facilities Services 02 Building Maintenance 13, % 21,688 8,742 30, Bldg Landscape % 171 (128) 43 Total GS-Fac Svcs 21,858 8,614 30, Human Resources 03 Human Resources-Countywide % 4,186 (147) 4,039 Total Human Resources 4,186 (147) 4, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 57,785 21, ,863 [A] See schedule E for units definition - A64 -

81 Cost Center Equipment and Software Depreciation Cost Plan for use in : General Services-Facilities Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation (26,736) 108 (26,628) 04 Computer & Soft. Depreciation 5, % 5,590 (8,116) (2,526) Total Eq Dep 5,590 (34,852) 108 (29,154) Structure Depreciation 02 Structure Depreciation 207, % 207,937 39, ,139 Total Str Dep 207,937 39, ,139 1 County Executive 04 Fiscal Mgmt Direct 5, % 8,132 (7,291) Fiscal Mgmt CountyWide 4,394, % 11,442 (238) 11,205 Total Cnty Exec 19,574 (7,528) 12,046 1 County Counsel 02 Legal Services 29, % 39,367 (74,771) (35,403) Total Cnty Counsel 39,367 (74,771) (35,403) Auditor-Controller 02 Direct Identify 2, % 3,350 (794) 2, Financial Reporting 4,394, % 12,105 2,807 14, Fixed Asset Accounting % 100 (16) Financial Accounting 12, % 50,779 6, , Customer Support 4,394, % Internal Audit-Countywide 4,394, % 4,583 1,179 5, Internal Audit-Direct % Payroll % 12,176 3,655 15,831 Total Aud-Cont 83,767 13, , General Services-Purchasing 02 Surplus Property % Mail Courier % 19,752 4,489 24, Procurement % 54,426 18,775 73,201 Total GS-Purchasing 74,539 23,341 97, Human Resources 02 Direct Identify % 1,345 1,345 2, Human Resources-Countywide % 26,596 3,318 29, Employee University (1,654) (1,654) Total Human Resources 27,942 3,009 30, Treasurer 07 Deferred Compensation % 693 (69) 625 Total Treasurer 693 (69) 625 CPU: Total 459,410 (38,031) ,082 [A] See schedule E for units definition - A65 -

82 Cost Center 1 County Counsel Cost Plan for use in : CEO - Medical Malpractice Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Legal Services 17, % 24,157 (28,334) (82,198) (86,375) (86,375) Total Cnty Counsel 24,157 (28,334) (82,198) (86,375) (86,375) Auditor-Controller 05 Financial Accounting % ,070 1,070 Total Aud-Cont ,070 1,070 CPU: Total 24,765 (28,334) (81,748) 12 (85,305) (85,305) [A] See schedule E for units definition - A66 -

83 Cost Center Structure Depreciation Cost Plan for use in : CEO - Workers' Compensation Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 5, % 5,225 1,568 6,793 6,793 Total Str Dep 5,225 1,568 6,793 6,793 1 County Executive 04 Fiscal Mgmt Direct 17, % 27,085 (68,571) (34,806) (76,292) (76,292) 05 Fiscal Mgmt CountyWide 416, % 1,085 (162) Total Cnty Exec 28,170 (68,571) (34,969) (75,369) (75,369) 1 County Counsel 02 Legal Services 263, % 355,958 (354,815) (114,063) (112,920) (112,920) Total Cnty Counsel 355,958 (354,815) (114,063) (112,920) (112,920) Auditor-Controller 02 Direct Identify (231) (231) (231) 03 Financial Reporting 416, % 1, ,303 1, Financial Accounting 1, % 7,840 (1,023) 134 6,951 6, Customer Support 416, % Internal Audit-Countywide 416, % Payroll % 1, ,420 1,420 Total Aud-Cont 10,672 (794) ,011 10, General Services-Purchasing 03 Mail Courier % 1,452 (43) 1,409 1, Procurement % Total GS-Purchasing 1, ,211 2, General Services-Facilities Services 02 Building Maintenance 9, % 15,326 6,174 21,500 21, Bldg Landscape % 120 (90) Total GS-Fac Svcs 15,446 6,084 21,530 21, Human Resources 03 Human Resources-Countywide % 2,597 (13) 2,584 2,584 Total Human Resources 2,597 (13) 2,584 2, Treasurer 07 Deferred Compensation % 37 (35) 2 2 Total Treasurer 37 (35) 2 2 CPU: Total 419,959 (423,386) (141,864) 134 (145,158) (145,158) [A] See schedule E for units definition - A67 -

84 Cost Center 1 County Executive Cost Plan for use in : CEO - County Liability Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct 12, % 19,087 (51,429) (4,731) (37,073) (37,073) 05 Fiscal Mgmt CountyWide 440, % 1,146 (113) 1,033 1,033 Total Cnty Exec 20,233 (51,429) (4,844) (36,040) (36,040) 1 County Counsel 02 Legal Services 1,265, % 1,712,292 (1,652,190) (194,816) (134,714) (134,714) Total Cnty Counsel 1,712,292 (1,652,190) (194,816) (134,714) (134,714) Auditor-Controller 03 Financial Reporting 440, % 1, ,422 1, Financial Accounting % 2,888 (225) 49 2,712 2, Customer Support 440, % Internal Audit-Countywide 440, % Payroll % Total Aud-Cont 5, ,658 5, General Services-Purchasing 07 Procurement % Total GS-Purchasing Human Resources 03 Human Resources-Countywide % 1, ,658 1, Employee University % 3,243 (445) 1,886 4,684 4,684 Total Human Resources 4,869 (445) 1,918 6,342 6, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 1,743,398 (1,704,064) (197,110) 49 (157,726) (157,726) [A] See schedule E for units definition - A68 -

85 Cost Center Structure Depreciation Cost Plan for use in : General Services-Communications Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 5, % 5, ,575 5,575 Total Str Dep 5, ,575 5,575 1 County Executive 04 Fiscal Mgmt Direct 1, % 1,989 (1,300) (3,597) (2,908) (2,908) 05 Fiscal Mgmt CountyWide 1,074, % 2,798 (448) 2,350 2,350 Total Cnty Exec 4,787 (1,300) (4,045) (558) (558) Auditor-Controller 02 Direct Identify % 819 (333) Financial Reporting 1,074, % 2, ,337 3, Financial Accounting 2, % 10, ,290 11, Customer Support 1,074, % Internal Audit-Countywide 1,074, % 1, ,296 1, Internal Audit-Direct % Payroll % 2, ,573 2,573 Total Aud-Cont 17,689 1, ,153 19, General Services-Purchasing 03 Mail Courier % 4, ,682 5, Procurement % 8,670 4,148 12,818 12,818 Total GS-Purchasing 13,603 4,897 18,500 18, General Services-Facilities Services 02 Building Maintenance 14, % 22,772 (6,483) 16,289 16, Real Property % Bldg Landscape % 18 (110) (91) (91) Total GS-Fac Svcs 23,198 (6,184) 17,014 17, Human Resources 02 Direct Identify 1, % 2,332 2,332 4,664 4, Human Resources-Countywide % 4,726 (54) 4,672 4, Employee University % 2,162 (300) 1,862 3,724 3,724 Total Human Resources 9,220 (300) 4,140 13,059 13, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 73,827 (1,600) ,943 72,943 [A] See schedule E for units definition - A69 -

86 Cost Center Structure Depreciation Cost Plan for use in : General Services-Vehicle Operations Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 4, % 4,657 (28) 4,629 4,629 Total Str Dep 4,657 (28) 4,629 4,629 1 County Executive 04 Fiscal Mgmt Direct 2, % 3,670 (3,366) Fiscal Mgmt CountyWide 1,983, % 5,163 (165) 4,999 4,999 Total Cnty Exec 8,833 (3,530) 5,303 5, Auditor-Controller 02 Direct Identify 1, % 1,512 (949) Financial Reporting 1,983, % 5,462 1,221 6,684 6, Financial Accounting 3, % 14, ,072 15, Customer Support 1,983, % Internal Audit-Countywide 1,983, % 2, ,584 2, Internal Audit-Direct % Payroll % 4,993 1,307 6,300 6,300 Total Aud-Cont 28,904 2, ,551 31, General Services-Purchasing 03 Mail Courier % 4, ,682 5, Procurement % 11,479 1,567 13,046 13,046 Total GS-Purchasing 16,412 2,316 18,728 18, General Services-Facilities Services 02 Building Maintenance 78, % 127,067 59, , , Bldg Landscape 1, % 2,318 1,688 4,006 4,006 Total GS-Fac Svcs 129,386 61, , , Human Resources 02 Direct Identify % Human Resources-Countywide % 10, ,764 11, Employee University (455) (455) (455) Total Human Resources 11, ,020 12, Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 199,833 63, , ,633 [A] See schedule E for units definition - A70 -

87 Cost Center Structure Depreciation Cost Plan for use in : General Services-Information Tech Services Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 45, % 45,971 9,794 55,765 55,765 Total Str Dep 45,971 9,794 55,765 55,765 1 County Executive 04 Fiscal Mgmt Direct 4, % 6,628 (6,162) Fiscal Mgmt CountyWide 3,581, % 9,326 (361) 8,965 8,965 Total Cnty Exec 15,954 (6,523) 9,431 9,431 1 County Counsel 02 Legal Services % Total Cnty Counsel Auditor-Controller 02 Direct Identify 2, % 2,731 (995) 1,736 1, Financial Reporting 3,581, % 9,866 2,155 12,022 12, Financial Accounting 1, % 7, ,372 8, Customer Support 3,581, % Internal Audit-Countywide 3,581, % 3, ,648 4, Internal Audit-Direct % Payroll % 5,800 1,374 7,174 7,174 Total Aud-Cont 30,107 4, ,578 34, General Services-Purchasing 03 Mail Courier % 7, ,074 8, Procurement % 6,582 1,887 8,470 8,470 Total GS-Purchasing 13,755 2,789 16,543 16, General Services-Facilities Services 02 Building Maintenance 64, % 103,586 43, , , Bldg Landscape % 857 (580) Total GS-Fac Svcs 104,443 42, , , Human Resources 02 Direct Identify 2, % 4,010 4,010 8,019 8, Human Resources-Countywide % 12, ,270 13, Employee University % 3,617 (2,126) 195 1,686 1,686 Total Human Resources 20,312 (2,126) 4,789 22,975 22, Treasurer 07 Deferred Compensation % 283 (26) Total Treasurer 283 (26) CPU: Total 231,201 (2,126) 58, , ,309 [A] See schedule E for units definition - A71 -

88 Cost Center 1 County Executive Cost Plan for use in : General Services-Utilities Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct % 436 (73) Fiscal Mgmt CountyWide 235, % Total Cnty Exec 1, ,204 1, Auditor-Controller 02 Direct Identify % 180 (6,255) (6,075) (6,075) 03 Financial Reporting 235, % Financial Accounting 1, % 5, ,891 5, Customer Support 235, % Internal Audit-Countywide 235, % Internal Audit-Direct 2, % 2,270 2,270 4,540 4, Payroll % Total Aud-Cont 9,163 (2,757) 77 6,483 6, General Services-Purchasing 07 Procurement % 1, ,646 1,646 Total GS-Purchasing 1, ,646 1, General Services-Facilities Services 02 Building Maintenance (2,650) (2,650) (2,650) Total GS-Fac Svcs (2,650) (2,650) (2,650) Human Resources 03 Human Resources-Countywide % ,439 1, Employee University (588) (588) (588) Total Human Resources 985 (134) Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 12,871 (5,314) 77 7,633 7,633 [A] See schedule E for units definition - A72 -

89 Cost Center Equipment and Software Depreciation Cost Plan for use in : Human Resources Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation 8, % 8,279 (3,659) 4, Computer & Soft. Depreciation 125, % 125, , ,397 Total Eq Dep 133, , , Structure Depreciation 02 Structure Depreciation 27, % 27,415 (1,773) 25,643 Total Str Dep 27,415 (1,773) 25,643 1 County Executive 04 Fiscal Mgmt Direct 9, % 14,210 11,548 25, Fiscal Mgmt CountyWide 3,516, % 9, ,437 Total Cnty Exec 23,367 11,829 35,196 1 County Counsel 02 Legal Services 34, % 46,724 3,340 50,064 Total Cnty Counsel 46,724 3,340 50, Auditor-Controller 02 Direct Identify 16, % 19,064 16,387 35, Financial Reporting 3,516, % 9,687 2,622 12, Fixed Asset Accounting % 191 (43) Financial Accounting 1, % 4,153 (1,103) 62 3, Customer Support 3,516, % Internal Audit-Countywide 3,516, % 3,668 1,081 4, Payroll % 6,263 1,035 7,298 Total Aud-Cont 43,547 20, , General Services-Purchasing 02 Surplus Property % Mail Courier % 4,933 (4,790) Procurement % 4,736 (1,611) 3,125 Total GS-Purchasing 10,271 (6,369) 3, General Services-Facilities Services 02 Building Maintenance 119, % 192, , , Real Property 2, % 5,108 5,108 10, Bldg Landscape 1, % 2,396 (1,311) 1,085 Total GS-Fac Svcs 200, , , Treasurer 07 Deferred Compensation % Total Treasurer CPU: Total 485, , ,672 [A] See schedule E for units definition - A73 -

90 Cost Center Auditor-Controller Cost Plan for use in : Human Resources-Unemployment SI Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont Human Resources 09 Unemployment Self Ins % 2, ,819 2,819 Total Human Resources 2, ,819 2,819 CPU: Total 2, ,257 3,257 [A] See schedule E for units definition - A74 -

91 Cost Center Auditor-Controller Cost Plan for use in : Human Resources-Medical & Dental SI Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % 795 (16) Total Aud-Cont 795 (16) General Services-Purchasing 07 Procurement % Total GS-Purchasing CPU: Total 1, ,331 1,331 [A] See schedule E for units definition - A75 -

92 Cost Center Equipment and Software Depreciation Cost Plan for use in : Treasurer Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation (4,183) (4,183) 04 Computer & Soft. Depreciation 5, % 5,045 2,134 7,180 Total Eq Dep 5,045 (2,049) 2, Structure Depreciation 02 Structure Depreciation 47, % 47,929 21,579 69,508 Total Str Dep 47,929 21,579 69,508 1 County Executive 04 Fiscal Mgmt Direct 2, % 3,754 (4,733) (980) 05 Fiscal Mgmt CountyWide 4,935, % 12,849 (344) 12,506 Total Cnty Exec 16,603 (5,077) 11,526 1 County Counsel 02 Legal Services 209, % 283,322 (93,385) 77, ,053 Total Cnty Counsel 283,322 (93,385) 77, , Auditor-Controller 02 Direct Identify 3, % 3,893 (2,961) Financial Reporting 4,935, % 13,594 3,092 16, Fixed Asset Accounting % 261 (89) Financial Accounting 3, % 12,861 (3,021) , Customer Support 4,935, % Internal Audit-Countywide 4,935, % 5,147 1,302 6, Internal Audit-Direct 21, % 22,538 (7,500) 8,496 23, Payroll % 10,089 2,239 12,328 Total Aud-Cont 69,114 (7,500) 9, , General Services-Purchasing 02 Surplus Property % Mail Courier % 5, , Procurement % 4,094 2,094 6,188 Total GS-Purchasing 10,738 3,108 13, General Services-Facilities Services 02 Building Maintenance 62, % 100,757 29, , Real Property 3, % 8,512 8,470 16, Bldg Landscape 1, % 1,288 (406) 882 Total GS-Fac Svcs 110,556 37, , Human Resources 02 Direct Identify % 1,205 (8,324) (7,119) 03 Human Resources-Countywide % 22, , Employee University % 13,802 (1,190) 4,774 17,385 Total Human Resources 37,076 (1,190) (2,947) 32,938 CPU: Total 580,382 (102,075) 138, ,716 [A] See schedule E for units definition - A76 -

93 Cost Center Structure Depreciation Cost Plan for use in : Law Library Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 62, % 62,306 43, ,506 Total Str Dep 62,306 43, , Auditor-Controller 05 Financial Accounting 1, % 4,109 (1,225) 72 2, Customer Support 216, % 32 (2) 30 Total Aud-Cont 4,141 (1,226) 72 2, General Services-Purchasing 03 Mail Courier (3,282) (3,282) Total GS-Purchasing (3,282) (3,282) General Services-Facilities Services 02 Building Maintenance 26, % 43,288 (40,503) 2, Real Property % 1,957 1,957 3, Bldg Landscape % Total GS-Fac Svcs 45,284 (38,508) 6,776 CPU: Total 111, ,987 [A] See schedule E for units definition - A77 -

94 Cost Center 1 County Counsel Cost Plan for use in : SBC Retirement Fund Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Legal Services 6, % 8,241 (6,156) (1,788) Total Cnty Counsel 8,241 (6,156) (1,788) Auditor-Controller 02 Direct Identify % Financial Accounting 4, % 16,458 (1,952) ,742 14, Customer Support 2,551, % Payroll % 4, ,624 5,624 Total Aud-Cont 22,447 (1,024) ,659 21, General Services-Purchasing 03 Mail Courier % 4, ,682 5, Procurement % Total GS-Purchasing 5, ,150 6, Human Resources 02 Direct Identify 4, % 8,437 7,971 16,408 16, Employee University % 5,321 (635) 147 4,833 4,833 Total Human Resources 13,758 (635) 8,118 21,241 21, Treasurer 07 Deferred Compensation % 401 (13) Total Treasurer 401 (13) CPU: Total 50,101 (6,791) 6, ,735 49,735 [A] See schedule E for units definition - A78 -

95 Cost Center Auditor-Controller Cost Plan for use in : SBC OPEB Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting 1, % 4,323 (905) 66 3,484 3,484 Total Aud-Cont 4,323 (905) 66 3,484 3,484 CPU: Total 4,323 (905) 66 3,484 3,484 [A] See schedule E for units definition - A79 -

96 Cost Center Structure Depreciation Cost Plan for use in : Santa Barbara LAFCO Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation % Total Str Dep County Executive 04 Fiscal Mgmt Direct 43, % 68,967 (81,163) (11,639) (23,836) (23,836) Total Cnty Exec 68,967 (81,163) (11,639) (23,836) (23,836) 1 County Counsel 02 Legal Services 28, % 38,338 (35,921) (8,019) (5,602) (5,602) Total Cnty Counsel 38,338 (35,921) (8,019) (5,602) (5,602) Auditor-Controller 02 Direct Identify 2, % 2,307 (796) 1,511 1, Financial Accounting % 1,063 (405) Customer Support 18, % Total Aud-Cont 3,373 (1,201) 14 2,185 2, General Services-Facilities Services 02 Building Maintenance 1, % 1, ,690 2, Bldg Landscape % 28 (8) Total GS-Fac Svcs 1, ,709 2, Human Resources 02 Direct Identify (92) (92) (92) Total Human Resources (92) (92) (92) CPU: Total 112,608 (117,085) (19,996) 14 (24,458) (24,459) [A] See schedule E for units definition - A80 -

97 Cost Center Auditor-Controller Cost Plan for use in : Santa Maria Public Airport District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A81 -

98 Cost Center Auditor-Controller Cost Plan for use in : Carpinteria Cemetery District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting 1, % 4,384 (4,148) 236 (4,423) (3,951) 06 Customer Support (32) (32) 08 Internal Audit-Direct % 655 (11,681) (11,026) Total Aud-Cont 5,039 (4,148) (11,477) (4,423) (15,009) CPU: Total 5,039 (4,148) (11,477) (4,423) (15,009) [A] See schedule E for units definition - A82 -

99 Cost Center 1 County Counsel Cost Plan for use in : Goleta Cemetery District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Legal Services % 1,023 1,023 2,046 Total Cnty Counsel 1,023 1,023 2, Auditor-Controller 02 Direct Identify % 922 (259) Financial Accounting 1, % 6,542 (7,855) 2, Customer Support 438, % Total Aud-Cont 7,529 (7,855) 1, ,525 CPU: Total 8,551 (7,855) 2, ,571 [A] See schedule E for units definition - A83 -

100 Cost Center Auditor-Controller Cost Plan for use in : Guadalupe Cemetery District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify % 705 (780) (75) 05 Financial Accounting 1, % 5,151 (7,441) (2,290) (4,713) (9,293) 06 Customer Support (6) (6) 08 Internal Audit-Direct (10,990) (10,990) Total Aud-Cont 5,856 (7,441) (14,066) (4,713) (20,364) CPU: Total 5,856 (7,441) (14,066) (4,713) (20,364) [A] See schedule E for units definition - A84 -

101 Cost Center Auditor-Controller Cost Plan for use in : Lompoc Cemetery District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify (997) (997) Total Aud-Cont (997) (997) CPU: Total (997) (997) [A] See schedule E for units definition - A85 -

102 Cost Center Auditor-Controller Cost Plan for use in : Los Alamos Cemetery District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Internal Audit-Direct (48) (48) Total Aud-Cont CPU: Total [A] See schedule E for units definition - A86 -

103 Cost Center Auditor-Controller Cost Plan for use in : Oak Hill Cemetery District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % ,373 Total Aud-Cont ,373 CPU: Total ,373 [A] See schedule E for units definition - A87 -

104 Cost Center Auditor-Controller Cost Plan for use in : Santa Maria Cemetery District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify (1,160) (1,160) 05 Financial Accounting % (6,770) (6,543) 06 Customer Support (110) (110) Total Aud-Cont 114 (1,156) (6,770) (7,813) CPU: Total 114 (1,156) (6,770) (7,813) [A] See schedule E for units definition - A88 -

105 Cost Center Auditor-Controller Cost Plan for use in : Casmalia Community Services District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 08 Internal Audit-Direct % 150 (15,374) (15,223) Total Aud-Cont 150 (15,374) (15,223) CPU: Total 150 (15,374) (15,223) [A] See schedule E for units definition - A89 -

106 Cost Center Auditor-Controller Cost Plan for use in : Los Alamos Community Services District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A90 -

107 Cost Center Auditor-Controller Cost Plan for use in : Mission Hills Community Services District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A91 -

108 Cost Center Auditor-Controller Cost Plan for use in : Santa Ynez Community Services District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A92 -

109 Cost Center Auditor-Controller Cost Plan for use in : Carpinteria-Summerland Fire Prot District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify % Financial Accounting 3, % 15,773 (13,847) 4, , Customer Support 6,903, % 1, , Internal Audit-Direct (92) (92) Total Aud-Cont 17,249 (13,847) 4, ,500 CPU: Total 17,249 (13,847) 4, ,500 [A] See schedule E for units definition - A93 -

110 Cost Center Auditor-Controller Cost Plan for use in : Montecito Fire Protection District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify (375) (375) 05 Financial Accounting 3, % 13,603 (14,592) (989) (12,435) (14,413) 06 Customer Support (1,502) (1,502) 08 Internal Audit-Direct (42,566) (42,566) Total Aud-Cont 13,603 (14,592) (45,431) (12,435) (58,855) CPU: Total 13,603 (14,592) (45,431) (12,435) (58,855) [A] See schedule E for units definition - A94 -

111 Cost Center Auditor-Controller Cost Plan for use in : Lompoc Health Care District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A95 -

112 Cost Center Auditor-Controller Cost Plan for use in : Embarcadero Muni Improvement District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A96 -

113 Cost Center Auditor-Controller Cost Plan for use in : SB Metropolitan Transit District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A97 -

114 Cost Center Auditor-Controller Cost Plan for use in : Mosquito & Vector Mgt District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify (174) (174) 05 Financial Accounting 1, % 4,839 (5,797) (1,495) 73 (2,381) 06 Customer Support 678, % Internal Audit-Direct (157) (157) Total Aud-Cont 4,939 (5,797) (1,812) 73 (2,597) CPU: Total 4,939 (5,797) (1,812) 73 (2,597) [A] See schedule E for units definition - A98 -

115 Cost Center Auditor-Controller Cost Plan for use in : Cuyama Valley Recreation & Park District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify 1, % 1,287 (1,628) (341) 05 Financial Accounting % 3,358 (6,358) (1,434) 42 (4,392) 06 Customer Support 94, % Internal Audit-Direct (19,444) (19,444) Total Aud-Cont 4,660 (6,358) (22,500) 42 (24,156) CPU: Total 4,660 (6,358) (22,500) 42 (24,156) [A] See schedule E for units definition - A99 -

116 Cost Center Auditor-Controller Cost Plan for use in : Cachuma Resource Conservation District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify (1,525) 1, Customer Support (60) 60 Total Aud-Cont (1,585) 1,585 CPU: Total (1,585) 1,585 [A] See schedule E for units definition - A100 -

117 Cost Center Auditor-Controller Cost Plan for use in : Carpinteria Sanitary District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A101 -

118 Cost Center Auditor-Controller Cost Plan for use in : Goleta Sanitary District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A102 -

119 Cost Center Auditor-Controller Cost Plan for use in : Isla Vista Recreation and Park District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting 3, % 15,424 (648) ,997 14, Customer Support 1,012, % Total Aud-Cont 15,574 (633) ,162 15,162 CPU: Total 15,574 (633) ,162 15,162 [A] See schedule E for units definition - A103 -

120 Cost Center Auditor-Controller Cost Plan for use in : Montecito Sanitary District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A104 -

121 Cost Center Auditor-Controller Cost Plan for use in : Summerland Sanitary District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting 1, % 4,701 (5,027) (326) (4,513) (5,166) 06 Customer Support (82) (82) Total Aud-Cont 4,701 (5,027) (408) (4,513) (5,248) CPU: Total 4,701 (5,027) (408) (4,513) (5,248) [A] See schedule E for units definition - A105 -

122 Cost Center Auditor-Controller Cost Plan for use in : Goleta Water District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 08 Internal Audit-Direct 61, % 62,610 (20,000) 15,717 58,327 Total Aud-Cont 62,610 (20,000) 15,717 58,327 CPU: Total 62,610 (20,000) 15,717 58,327 [A] See schedule E for units definition - A106 -

123 Cost Center Auditor-Controller Cost Plan for use in : Montecito Water District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A107 -

124 Cost Center Auditor-Controller Cost Plan for use in : Santa Maria Vly Water Con District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Direct Identify (99) Customer Support (4) 4 Total Aud-Cont (103) 103 CPU: Total (103) 103 [A] See schedule E for units definition - A108 -

125 Cost Center Auditor-Controller Cost Plan for use in : Santa Ynez River Water Con District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A109 -

126 Cost Center Auditor-Controller Cost Plan for use in : Santa Ynez River Water Con Dist, ID No.1 Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A110 -

127 Cost Center 1 County Executive Cost Plan for use in : SB County Association of Governments Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct 1,836 1,836 1,836 Total Cnty Exec 1,836 1,836 1,836 1 County Counsel 02 Legal Services 53, % 72,794 (58,455) ,945 14,945 Total Cnty Counsel 72,794 (58,455) ,945 14, Auditor-Controller 05 Financial Accounting 3, % 15,225 (2,876) ,590 12, Customer Support 2,739, % Total Aud-Cont 15,631 (2,844) ,028 13, General Services-Purchasing 03 Mail Courier % 4, ,682 5,682 Total GS-Purchasing 4, ,682 5, General Services-Facilities Services 02 Building Maintenance % 224 (1,010) (786) (786) 07 Bldg Landscape % Total GS-Fac Svcs 232 (1,002) (770) (770) CPU: Total 93,590 (58,455) (653) ,722 34,722 [A] See schedule E for units definition - A111 -

128 Cost Center 1 County Executive Cost Plan for use in : Air Pollution Control District Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct Total Cnty Exec County Counsel 02 Legal Services 117, % 159,433 (154,012) (21,545) (16,124) (16,124) Total Cnty Counsel 159,433 (154,012) (21,545) (16,124) (16,124) Auditor-Controller 05 Financial Accounting 3, % 14,276 (3,246) ,259 11, Customer Support 5,519, % Total Aud-Cont 15,094 (3,166) ,156 12, General Services-Purchasing 03 Mail Courier % 4, ,682 5, Procurement % 4,656 2,482 7,138 7,138 Total GS-Purchasing 9,589 3,231 12,820 12, General Services-Facilities Services 02 Building Maintenance % 522 (2,356) (1,834) (1,834) 07 Bldg Landscape % Total GS-Fac Svcs 541 (2,338) (1,797) (1,797) Human Resources 10 Employee University (1,037) (1,037) (1,037) Total Human Resources (1,037) (1,037) (1,037) CPU: Total 184,658 (154,012) (24,852) 228 6,022 6,022 [A] See schedule E for units definition - A112 -

129 Cost Center 1 County Executive Cost Plan for use in : 994 Prop 10 Tobacco Tax Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct 17, % 27,418 (25,120) (3,152) (854) (854) 05 Fiscal Mgmt CountyWide 1,647, % 4,289 (274) 4,015 4,015 Total Cnty Exec 31,707 (25,120) (3,426) 3,161 3,161 1 County Counsel 02 Legal Services 13, % 17,748 (17,715) (6,038) (6,006) (6,006) Total Cnty Counsel 17,748 (17,715) (6,038) (6,006) (6,006) Auditor-Controller 02 Direct Identify 5, % 6,057 (4,402) 1,656 1, Financial Reporting 1,647, % 4, ,443 5, Fixed Asset Accounting % 40 (27) Financial Accounting 2, % 9, ,397 9, Customer Support 1,647, % Internal Audit-Countywide 1,647, % 1, ,106 2, Single Audit 533, % Payroll % 3, ,624 4,624 Total Aud-Cont 25,916 (1,665) ,376 24, General Services-Purchasing 02 Surplus Property % 160 (2) Mail Courier % 5,275 (264) 5,010 5, Procurement % 5,699 2,221 7,921 7,921 Total GS-Purchasing 11,135 1,955 13,090 13, Human Resources 02 Direct Identify 4, % 9,154 5,924 15,078 15, Human Resources-Countywide % 8, ,608 8, Employee University % 3,243 (225) (5,805) (2,787) (2,787) Total Human Resources 20,466 (225) ,899 20, Treasurer 07 Deferred Compensation % 263 (14) Total Treasurer 263 (14) CPU: Total 107,235 (43,061) (8,531) ,768 55,768 [A] See schedule E for units definition - A113 -

130 Cost Center 1 County Executive Cost Plan for use in : North County Jail Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 04 Fiscal Mgmt Direct 4, % 7,014 (5,033) 1,981 1,981 Total Cnty Exec 7,014 (5,033) 1,981 1,981 1 County Counsel 02 Legal Services 99, % 134, , , ,432 Total Cnty Counsel 134, , , , Auditor-Controller 02 Direct Identify 14, % 16,918 (27,514) (10,596) (10,596) 05 Financial Accounting % 1, ,038 2,038 Total Aud-Cont 18,114 (26,698) 26 (8,558) (8,558) General Services-Purchasing 07 Procurement % 2,729 2,208 4,937 4,937 Total GS-Purchasing 2,729 2,208 4,937 4, General Services-Facilities Services 05 Real Property 1, % 3,377 3,377 6,755 6, Special Projects 264, % 665,238 (469,966) 154, , ,274 Total GS-Fac Svcs 668,616 (469,966) 157, , ,029 CPU: Total 830,577 (469,966) 261, , ,821 [A] See schedule E for units definition - A114 -

131 Cost Center Structure Depreciation Cost Plan for use in : Department 990 Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Structure Depreciation 13, % 13,986 (9) 13,977 Total Str Dep 13,986 (9) 13,977 1 County Executive 04 Fiscal Mgmt Direct (594) (594) 05 Fiscal Mgmt CountyWide 27, % 71 (51) 20 Total Cnty Exec 71 (645) (574) Auditor-Controller 02 Direct Identify (404) (404) 03 Financial Reporting 27, % 75 (22) Fixed Asset Accounting % Financial Accounting % 1, , Customer Support 27, % 4 (2) 2 07 Internal Audit-Countywide 27, % 28 (7) Internal Audit-Direct (19,161) (19,161) 10 Payroll (194) (194) Total Aud-Cont 1,960 (19,252) 18 (17,273) General Services-Purchasing 07 Procurement % ,184 Total GS-Purchasing , General Services-Facilities Services 02 Building Maintenance 9, % 15,875 4,594 20, Real Property 7, % 17,769 17,564 35, Bldg Landscape % ,169 Total GS-Fac Svcs 34,550 22,421 56, Human Resources 02 Direct Identify (1,787) (1,787) 03 Human Resources-Countywide (532) (532) Total Human Resources (2,319) (2,319) CPU: Total 51, ,966 [A] See schedule E for units definition - A115 -

132 Cost Center Auditor-Controller Cost Plan for use in : Debt Service Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % Total Aud-Cont CPU: Total [A] See schedule E for units definition - A116 -

133 Cost Center Auditor-Controller Cost Plan for use in : Parks Capital Outlay Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % 1, , Single Audit 895, % ,460 Total Aud-Cont 2, , General Services-Purchasing 07 Procurement % 6, ,811 Total GS-Purchasing 6, , General Services-Facilities Services 06 Special Projects 2, % 5,923 (2,983) 2,940 5,879 Total GS-Fac Svcs 5,923 (2,983) 2,940 5,879 CPU: Total 14,469 (2,983) 4, ,110 [A] See schedule E for units definition - A117 -

134 Cost Center 1 County Counsel Cost Plan for use in : Captial Outlay Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Legal Services 7, % 9,829 3,891 13,720 Total Cnty Counsel 9,829 3,891 13, Auditor-Controller 04 Fixed Asset Accounting (200) (200) 05 Financial Accounting % 4,015 (5,110) 68 (1,027) Total Aud-Cont 4,015 (5,310) 68 (1,227) General Services-Purchasing 02 Surplus Property (488) (488) 07 Procurement % 5,298 (13,658) (8,360) Total GS-Purchasing 5,298 (14,145) (8,847) General Services-Facilities Services 06 Special Projects 119, % 300,188 (177,950) 122, ,477 Total GS-Fac Svcs 300,188 (177,950) 122, ,477 CPU: Total 319,331 (177,950) 106, ,123 [A] See schedule E for units definition - A118 -

135 Cost Center Auditor-Controller Cost Plan for use in : COP Capital Outlay Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 05 Financial Accounting % 454 (284) Total Aud-Cont 454 (284) CPU: Total 454 (284) [A] See schedule E for units definition - A119 -

136 Cost Center Equipment and Software Depreciation Cost Plan for use in : Other Detail Basis [A] Units % Direct Billed Rollforward Adjustment Proposed 02 Equipment Depreciation (21,193) (21,193) Total Eq Dep (21,193) (21,193) Structure Depreciation 02 Structure Depreciation 343, % 343, , , Casa Nueva Rental Rate 20, % 194,878 (23,607) 171,271 Total Str Dep 538, , ,130 1 County Counsel 02 Legal Services 7, % 10,480 (70) (2,364) 8,045 Total Cnty Counsel 10,480 (70) (2,364) 8, Auditor-Controller 02 Direct Identify 17, % 20,007 (104,044) (84,037) 04 Fixed Asset Accounting % 481 (3,050) (2,569) 05 Financial Accounting 86, % 350,134 (62,799) 5, , Internal Audit-Direct % 69 (171,218) (171,148) 09 Single Audit 770, % ,257 Total Aud-Cont 371,320 (340,483) 5,356 36, General Services-Purchasing 02 Surplus Property % 160 (8,454) (8,293) 03 Mail Courier % 38,460 1,449 39, Procurement % 3,372 1,111 4,482 Total GS-Purchasing 41,992 (5,894) 36, General Services-Facilities Services 02 Building Maintenance 501, % 809,578 43, , Real Property 284, % 689,283 (887,369) 42,515 (155,571) 06 Special Projects 3, % 8,353 (511) (387,128) (379,286) 07 Bldg Landscape 13, % 17,116 14,336 31,451 Total GS-Fac Svcs 1,524,330 (887,880) (286,405) 350, Human Resources 10 Employee University (131,903) (131,903) Total Human Resources (131,903) (131,903) CPU: Total 2,486,313 (887,950) (659,302) 5, ,416 Report Grand Total 36,668,233 (6,311,225) 3,228,399 16,807 33,602,215 11,244,481 [A] See schedule E for units definition - A120 -

137 Detail by Cost Plan Unit DESCRIPTION: There is one schedule for each Cost Plan Unit (CPU), which summarizes all of that CPU s allocations. The schedule quantifies the allocation basis units and ratio, the current year allocated costs, direct bills, roll-forwards, adjustments, and budget amounts. Note: Although the roll-forward and the adjustments are calculated at the functional allocation level, they are bottom-line costs. Note: A Cost Plan Unit (CPU) is a unique department/fund (and sometimes program) combination that receives allocations in the Cost Plan, generally referred to as a grantee.

138 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Board of Supervisors Deposit Journal Entry , Multiple Invoice Claim Travel Reimbursement Claim Estimate Change 103 Re-Allocated Units* Total 1,936 1 County Executive Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 166 Re-Allocated Units* 1 Total 3,130 1 County Counsel Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 79 Re-Allocated Units* 1 Total 1,439 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B1 -

139 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description District Attorney Deposit Journal Entry Warrant Cancellation , Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Journal Entry Warrant Cancellation Multiple Vendor Claim Deposit Ticket Multiple Vendor Claim Deposit Ticket Deposit Ticket Deposit Ticket Re-Allocated Units* Total 3,637 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B2 -

140 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Child Support Services Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Warrant Cancellation Re-Allocated Units* Total 2, Probation Services Deposit Journal Entry Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Re-Allocated Units* Total 9,078 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B3 -

141 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Probation Institutions Deposit Journal Entry Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 184 Re-Allocated Units* Total 3,444 2 Public Defender Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 94 Re-Allocated Units* 2 Total 1, Grand Jury Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim 357 Re-Allocated Units* Total 1,005 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B4 -

142 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Court 0069 Services Deposit Journal Entry , Multiple Invoice Claim Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Re-Allocated Units* Total 2, Fire Department Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket , Deposit Journal Entry , Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Re-Allocated Units* Total 10,644 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B5 -

143 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Sheriff-Law Enforcement , Deposit Journal Entry , Warrant Cancellation , , Multiple Invoice Claim Multiple Vendor Claim Travel Reimbursement Claim , Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket ,135 Re-Allocated Units* Total 22,749 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B6 -

144 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Sheriff-Custody Deposit Journal Entry , Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim , Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Re-Allocated Units* Total 10, Inmate Welfare Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 141 Re-Allocated Units* Total 1,261 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B7 -

145 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Public Health Department , Deposit Journal Entry , Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim , Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket ,585 Re-Allocated Units* Total 38, Public Health Dept-EMS Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 218 Re-Allocated Units* Total 1,830 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B8 -

146 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description CEO-Human Services Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Expenditure Accrual Deposit Ticket Re-Allocated Units* Total 1, Public Health Dept-EHS Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Labor Adjustment Estimate Change Deposit Ticket Re-Allocated Units* Total 2,363 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B9 -

147 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Public Health Dept-AS , Deposit Journal Entry Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Labor Adjustment , Deposit Ticket , Deposit Ticket Deposit Ticket Re-Allocated Units* Total 13, Public Health Dept-HM Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 89 Re-Allocated Units* Total 1,687 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B10 -

148 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description PHD-Tobacco Settlement Deposit Journal Entry Estimate Change Expenditure Accrual Deposit Journal Entry Multiple Invoice Claim Electronic Fund Claim Estimate Change Expenditure Accrual Re-Allocated Units* Total 235 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B11 -

149 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description 4 Alcohol, Drug & Mental Health Services Deposit Journal Entry , Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim , Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Journal Entry Multiple Invoice Claim Labor Adjustment Deposit Ticket Deposit Ticket ,305 Re-Allocated Units* 4 Total 17,949 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B12 -

150 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description ADMHS-Mental Health Services Act Deposit Journal Entry , Multiple Invoice Claim Travel Reimbursement Claim , Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Journal Entry , Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim , Labor Adjustment , Estimate Change Revenue Accrual Expenditure Accrual 1,724 Re-Allocated Units* Total 31, ADMHS-Alcohol and Drug Programs Labor Adjustment Labor Adjustment Estimate Change Deposit Journal Entry , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 481 Re-Allocated Units* Total 4,067 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B13 -

151 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Social Services , Deposit Journal Entry , Warrant Cancellation , , Multiple Invoice Claim Multiple Vendor Claim Travel Reimbursement Claim , Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Warrant Cancellation Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket ,651 Re-Allocated Units* Total 33, IHSS Public Authority Deposit Journal Entry Travel Reimbursement Claim Estimate Change Revenue Accrual 120 Re-Allocated Units* Total 490 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B14 -

152 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Agricultural Commissioner Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual 67 Re-Allocated Units* Total 1, Parks , Deposit Journal Entry Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket ,305 Re-Allocated Units* Total 24, Providence Landing CFD Labor Adjustment Estimate Change Estimate Change 34 Re-Allocated Units* Total 490 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B15 -

153 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Planning & Development , Deposit Journal Entry , , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket , Deposit Journal Entry Warrant Cancellation Multiple Vendor Claim Deposit Ticket ,172 Re-Allocated Units* Total 63, RDA Isla Vista Successor Agency Deposit Ticket Deposit Journal Entry Multiple Invoice Claim 55 Re-Allocated Units* Total 226 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B16 -

154 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description P&D-Energy Division Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Journal Entry Warrant Cancellation Deposit Ticket Deposit Journal Entry Deposit Ticket Deposit Journal Entry Re-Allocated Units* Total 1, P&D-Building & Safety , Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket ,050 Re-Allocated Units* Total 19,455 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B17 -

155 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description P&D-Petroleum Deposit Journal Entry Estimate Change 112 Re-Allocated Units* Total P&D-Fish And Game Deposit Journal Entry Travel Reimbursement Claim 56 Re-Allocated Units* Total P&D-Fisheries Enhancement Deposit Journal Entry Re-Allocated Units* Total P&D-Local Fisherman Contignecy Re-Allocated Units* Total P&D-Coast Resource Enhancement Deposit Journal Entry Estimate Change 18 Re-Allocated Units* Total 64 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B18 -

156 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Public Works-Admin Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 81 Re-Allocated Units* Total 1,512 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B19 -

157 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Public Works-Roads Deposit Journal Entry , , , Multiple Invoice Claim Travel Reimbursement Claim , Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Journal Entry , Multiple Invoice Claim Estimate Change Revenue Accrual Expenditure Accrual Deposit Journal Entry , Warrant Cancellation Multiple Invoice Claim Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket ,631 Re-Allocated Units* Total 56,489 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B20 -

158 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description General Services-Airports Deposit Journal Entry Estimate Change 17 Re-Allocated Units* Total Public Works-Surveyor Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Deposit Ticket Deposit Ticket Re-Allocated Units* Total 1,564 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B21 -

159 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Public Works-Flood Control , Deposit Journal Entry 39 Multiple Invoice Claim 41 Travel Reimbursement Claim 45 Labor Adjustment 46 Estimate Change 47 Revenue Accrual 31 Deposit Ticket 46 Estimate Change 46 Estimate Change 46 Estimate Change 39 Multiple Invoice Claim 46 Estimate Change 39 Multiple Invoice Claim 46 Estimate Change 46 Estimate Change 39 Multiple Invoice Claim 46 Estimate Change 32 Deposit Journal Entry 39 Multiple Invoice Claim 46 Estimate Change 32 Deposit Journal Entry 39 Multiple Invoice Claim * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B22 -

160 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Estimate Change Revenue Accrual Estimate Change Deposit Journal Entry , Warrant Cancellation Multiple Invoice Claim Estimate Change Expenditure Accrual Re-Allocated Units* Total 13, Public Works-Water Agency Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Revenue Accrual Expenditure Accrual 190 Re-Allocated Units* Total 867 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B23 -

161 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Public Works-Project Cleanwater Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Re-Allocated Units* Total Public Works-Solid Waste Deposit Journal Entry Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment , Estimate Change Revenue Accrual Expenditure Accrual 824 Re-Allocated Units* Total 9,731 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B24 -

162 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Public Works-Laguna Sanitation Deposit Ticket Deposit Journal Entry , Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Estimate Change Revenue Accrual Expenditure Accrual 309 Re-Allocated Units* Total 3, Housing and Community Development Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Labor Adjustment Estimate Change Expenditure Accrual 65 Re-Allocated Units* Total 1, HCD - Affordable Housing Deposit Journal Entry Multiple Invoice Claim Estimate Change Revenue Accrual Expenditure Accrual 150 Re-Allocated Units* Total 707 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B25 -

163 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description HCD - Home Program Deposit Journal Entry Multiple Invoice Claim Estimate Change Revenue Accrual Expenditure Accrual 81 Re-Allocated Units* Total HCD - Orcutt CFD Deposit Journal Entry Estimate Change 53 Re-Allocated Units* Total IVRDA Housing Successor Agency Deposit Journal Entry Estimate Change 49 Re-Allocated Units* Total HCD-Community Development Block Grant Deposit Journal Entry Multiple Invoice Claim Electronic Fund Claim Estimate Change Revenue Accrual Expenditure Accrual 102 Re-Allocated Units* Total 532 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B26 -

164 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description HCD-Municipal Energy Finance Multiple Invoice Claim Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 187 Re-Allocated Units* Total 1, Community Services Multiple Invoice Claim Estimate Change Expenditure Accrual 10 Re-Allocated Units* Total 165 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B27 -

165 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Clerk Recroder Assessor - Admin Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Expenditure Accrual Deposit Ticket Multiple Vendor Claim , Deposit Ticket Re-Allocated Units* Total 2, CRA-Elections Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 81 Re-Allocated Units* Total 1,541 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B28 -

166 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description CRA-Clerk Recorder Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 66 Re-Allocated Units* Total 1, CRA-Assessor Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 50 Re-Allocated Units* Total General Services-Admin Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Estimate Change 25 Re-Allocated Units* Total 455 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B29 -

167 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description General Services-Purchasing Deposit Journal Entry Multiple Invoice Claim Estimate Change 13 Re-Allocated Units* Total General Services-Facilities Services Deposit Journal Entry , Warrant Cancellation , , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Deposit Ticket Deposit Journal Entry Warrant Cancellation Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket 602 Re-Allocated Units* Total 12, CEO - Medical Malpractice Multiple Invoice Claim Estimate Change 31 Re-Allocated Units* Total 150 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B30 -

168 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description CEO - Workers' Compensation Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Estimate Change 349 Re-Allocated Units* Total 1, CEO - County Liability Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Expenditure Accrual 105 Re-Allocated Units* Total General Services-Communications Services Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 293 Re-Allocated Units* Total 2,580 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B31 -

169 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description General Services-Vehicle Operations Deposit Journal Entry Warrant Cancellation , Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Expenditure Accrual 409 Re-Allocated Units* Total 3, General Services-Information Tech Services Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Expenditure Accrual 254 Re-Allocated Units* Total 1, General Services-Utilities Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Labor Adjustment Estimate Change Revenue Accrual 244 Re-Allocated Units* Total 1,315 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B32 -

170 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Human Resources Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment 53 Re-Allocated Units* Total 1, Human Resources-Unemployment SI Estimate Change 7 Re-Allocated Units* Total Human Resources-Dental SI Deposit Journal Entry Warrant Cancellation Estimate Change 41 Re-Allocated Units* Total 196 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B33 -

171 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Treasurer , Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket Electronic Fund Claim Deposit Ticket 167 Re-Allocated Units* Total 3, Law Library Multiple Invoice Claim Deposit Ticket Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim 114 Re-Allocated Units* Total 1,013 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B34 -

172 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description SBC Retirement Fund Electronic Fund Claim Deposit Ticket Electronic Fund Claim Deposit Journal Entry , Warrant Cancellation Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Revenue Accrual Expenditure Accrual 814 Re-Allocated Units* Total 4, SBC Other Post Employment Benefits Deposit Journal Entry Revenue Accrual 328 Re-Allocated Units* Total 1, Santa Barbara LAFCO Warrant Cancellation Travel Reimbursement Claim Electronic Fund Claim 124 Re-Allocated Units* Total Santa Maria Public Airport District Re-Allocated Units* Total 36 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B35 -

173 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Carpinteria Cemetery District Deposit Ticket Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Deposit Ticket Deposit Journal Entry 0 Re-Allocated Units* Total 1, Goleta Cemetery Distirct Deposit Ticket Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Electronic Fund Claim 305 Re-Allocated Units* Total 1, Guadalupe Cemetery District Deposit Ticket Deposit Journal Entry Multiple Invoice Claim Electronic Fund Claim Estimate Change Deposit Ticket Deposit Journal Entry Re-Allocated Units* Total 1,270 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B36 -

174 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Los Alamos Cemetery District Deposit Ticket Deposit Journal Entry Deposit Ticket Deposit Journal Entry Re-Allocated Units* Total Oak Hill Cemetery District Deposit Ticket Deposit Ticket 0 Re-Allocated Units* Total Santa Maria Cemetery District Re-Allocated Units* Total Los Alamos Community Services District Re-Allocated Units* Total 12 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B37 -

175 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Mission Hills Community Services District Re-Allocated Units* Total Santa Ynez Community Services District Re-Allocated Units* Total 28 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B38 -

176 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Carpinteria-Summerland Fire Prot District Deposit Ticket Deposit Journal Entry Warrant Cancellation , Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Journal Entry Deposit Ticket Deposit Journal Entry Expenditure Accrual 316 Re-Allocated Units* Total 3, Montecito Fire Protection District Deposit Ticket Deposit Journal Entry Warrant Cancellation , , Multiple Invoice Claim Electronic Fund Claim Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Journal Entry Re-Allocated Units* Total 3,354 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B39 -

177 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Lompoc Health Care District Re-Allocated Units* Total Embarcadero Municipal Improvement District Re-Allocated Units* Total SB Metropolitan Transit District Re-Allocated Units* Total Mosquito & Vector Mgt District Deposit Ticket Deposit Journal Entry Multiple Invoice Claim Electronic Fund Claim Re-Allocated Units* Total 1, Cuyama Valley Recreation & Park District Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Electronic Fund Claim 178 Re-Allocated Units* Total 828 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B40 -

178 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Carpinteria Sanitary District Re-Allocated Units* Total Goleta Sanitary District Re-Allocated Units* Total Isla Vista Recreation and Park District Deposit Journal Entry Warrant Cancellation , Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Revenue Accrual Expenditure Accrual Deposit Journal Entry Multiple Invoice Claim Electronic Fund Claim Revenue Accrual Expenditure Accrual Re-Allocated Units* Total 3, Montecito Sanitary District Electronic Fund Claim 0 Re-Allocated Units* Total 64 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B41 -

179 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Summerland Sanitary District Deposit Ticket Deposit Journal Entry Warrant Cancellation Re-Allocated Units* Total 1, Montecito Water District Re-Allocated Units* Total Santa Ynez River Water Con District Re-Allocated Units* Total Santa Ynez River Water Con Dist., ID No Re-Allocated Units* Total 2 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B42 -

180 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description SB County Association of Governments Deposit Ticket Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Deposit Ticket Deposit Journal Entry , Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim 578 Re-Allocated Units* Total 3,754 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B43 -

181 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Air Pollution Control District Deposit Ticket , Deposit Journal Entry Travel Reimbursement Claim Electronic Fund Claim Revenue Accrual Expenditure Accrual Deposit Ticket Warrant Cancellation Re-Allocated Units* Total 3, Prop 10 Tobacco Tax Deposit Journal Entry Warrant Cancellation Multiple Invoice Claim Multiple Vendor Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 128 Re-Allocated Units* Total 2,267 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B44 -

182 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description North County Jail Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Expenditure Accrual Travel Reimbursement Claim Estimate Change Expenditure Accrual 43 Re-Allocated Units* Total Department Deposit Journal Entry Multiple Invoice Claim Estimate Change Revenue Accrual Expenditure Accrual 23 Re-Allocated Units* Total Debt Service Deposit Journal Entry Travel Reimbursement Claim Electronic Fund Claim Estimate Change 51 Re-Allocated Units* Total 160 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B45 -

183 Cost Plan for use in A/C Financial Accounting Detail (61000 function 05) CPU Fund Units Document Type Code & Description Parks Capital Outlay Deposit Journal Entry Multiple Invoice Claim Travel Reimbursement Claim Estimate Change 63 Re-Allocated Units* Total Capital Outlay Deposit Journal Entry Multiple Invoice Claim Estimate Change Revenue Accrual Expenditure Accrual 223 Re-Allocated Units* Total COP Capital Outlay Deposit Journal Entry Estimate Change 16 Re-Allocated Units* Total 112 Report Grand Total 496,737 * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are reallocated within the fund to departments/programs. - B46 -

184 County Counsel Detail (Cost Center 1 function 02) DESCRIPTION: County Counsel costs are allocated based on dollars in FIN coded directly to a Cost Plan Unit (i.e., POPAA that denotes a specific department/fund). Typically, these directly coded costs are salaries and benefits.