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 29-1

2 County of Santa Barbara Cost Allocation Plan for Use in Fiscal Year 29-1 Table of Contents Overview... 1 Schedule A...3 Schedule E...13 Allocation Detail by Cost Plan Unit...A-1 Financial Accounting Detail...B-1 County Counsel Detail... C-1 Building Maintenance & Utilities...D-1 Revenue Detail by Cost Center... E-1 Frequently Asked Questions... F-1 Graphic Flow of Allocation by Cost Center...G-1

3 Overview Cost Allocation Plan Overview The Cost Allocation Plan (aka the Plan, the Cost Plan, the A87, 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 Circular A-87 (OMB A-87), and Assistant Secretary Management and Cost Principles and Agreements with the Federal Government (ASMB C-1). The California State Controller s Office is the delegated cognizant agency in California; its authority is to review, negotiate, and approve Countywide Cost Allocation 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 over-allocates 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 7-8 was an estimate $ 25, CAP for use in 9-1 is an estimate 265, (using 7-8 actuals) Roll-forward (Actual 265, Estimate 25, = ) 15, CAP for use in 9-1 Estimate with Roll-forward $ 28, - 1 -

4 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: Allocation basis units Allocation 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

5 Schedule A DESCRIPTION: This schedule is a re-formatted version of the State-approved A-87 Cost Allocation Plan. The Proposed Costs are the only amounts that should be used when reporting or requesting reimbursement of A-87 costs.

6 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 11 Board of Supervisors ,639 26,566 9,511 5,27 26,226 16,45 22,376 16, ,91 71, , District Attorney 15, ,49 16,63 16,655 11,57 135,412 2,18 142, ,114 6, ,839 32, , Child Support Services 57, ,353 15,27 2,246 83,994 3,78 234,532-88, , Probation Services 2,798 13, ,796 74,6 25,823 27,797 26,13 37,6 268,897 61,251 1,836, ,478 2,197, Probation Institutions 7,681 24,941 15,291 34, ,623 21,151 67, ,372 5,342 1,315,446 34,215 1,655,661 2 Public Defender 3,428 39,18 111,747 8,98 31,185 62,176 15,145 7,224 72, ,273 57,17 161,87 731, Court Operations 311,466 2, , ,719 1,15,834 1,249 1,471, ,667-38,546 1,147,14-3 -

7 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 251 Grand Jury 2, ,948 3,178 6,177 4,635 3, ,941 1,46 51, Court 69 Services 47,868 5,237 23,751 1,16 2, ,31 48, , Court 591 Services 3,178 1,558 4,736-67,277 63, Fire Department 6,5 36,93 291, , ,596 38, ,3 22,13 1,89 1,399, , ,791, Sheriff-Law Enforcement 548, ,24 365,35 145,631 23, ,191 46,57 34, ,355 13,825 2,572,41 247,338-12,739 2,87, 322 Sheriff-Custody 65, , ,827 11, ,641 8,461 1,16, ,295 8,942 2,419, ,32-47,28 2,739, Inmate Welfare 4,797 13,599 2,27 9, ,62 4,711 34,

8 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 411 Public Health Department 3, , ,462 38,28 66,61 531,283 96, , ,23 181,95 3,9, ,264-39,634 3,583, Public Health Dept-CHIP 1, , , Public Health Dept-EMS 1,823 5,854 8, ,819 5,81 23,629 6, ,783 38,134-2,49 12, Public Health Dept-HS 2,1 1,773 1, ,842 9,348 13,677 2, ,434 16,399-1,186 55, Public Health Dept-EHS 28,594 18, ,927 34,637 5,359 23,65 19,979 1, ,133 2,333-2, , Public Health Dept-AS 1,73 28,244 14,792 8,52 7,931 81,58 13,15 116,884 21,1 1, ,52 24,665 1,753 32, PHD-Tobacco Settlement 941 2,812 3, ,89-2,51 4,

9 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 4 Alcohol, Drug & Mental Health Services 19, ,445-1,277 35,5 317,659 53,75 154,66 231,573 1,475 1,127,454 3,43-9,339 1,121, ADMHS-Mental Health Services Act 24,652 41,916 2,935 22, ,912 92, ADMHS-Alcohol and Drug Programs 2,641 19,192 2, ,61 13,228 34,234 32,272 2,21 15,25-1, , Social Services 947, , ,953 47, ,953 78,436 95,653 63,115 16,794 2,996,96 199,726 3,196, IHSS Public Authority 5,253 2,253 7,828 3,24 13, ,393 9,775 42, Agricultural Commissioner 13,426 21,568 21,786 46,321 9,619 32,79 15,97 39,789 42,49 1, ,638 37,45-2, , Providence Landing CFD 5,112 4, ,33 9,33-6 -

10 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 531 Planning & Development 34,18 26,25 62,697 1,4,1 5,27 131,661 1,774 64, ,943 4,615 1,494, ,784 1,79, RDA Isla Vista 2,35 71,32 37,195 3, ,522 9,99-121,733 19, P&D-Energy Division 5,191 18,44 6,279-4,313 3,647 17,733 2,231 44,587 9, ,95 57, , P&D-Building & Safety 5,97 9,32 24,738 48,54 1,131 58,81 1,24 28,279 33,797 1, ,11-4,218 18, P&D-Petroleum 1,325 2,822 3,888 1, ,58 2,354 12, Public Works-Admin 17,82 1,15 12,32 36,856 1,998 25,381 7,885 35,183 39, ,36 8, , Public Works-Roads ,112 84,472 96,29 2, ,769 61,49 276,851 15,121 5,76 842, , ,

11 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs General Services-Airports 2, , ,421 2,899 9, Public Works-Surveyor 18,71 4,31 12,695 6, ,15 3,927 18,85 44, ,554 32, , Public Works-Flood Control 24,544 5,55 2,95 87,565 23,91 132,35 24,499 2,16 347,78 19,41 456, Public Works-Water Agency 2,833 5,135 14, ,417 8,754 7,463 5, ,74 13,8 69, Public Works-Project Cleanwater 2,944 1, , , Public Works-Solid Waste 54,494 3,527 1,27 126,254 55,8 98,644 72,745 4,21 443, ,63 589, Public Works-Laguna Sanitation 1,255 16,532 27,681 2,24 5,594 15,938 1,87 97,291 37, ,3-8 -

12 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 55 Housing and Community Development 3,899 2,57 12,19 4, ,337 7,84 43,22 9, ,134-49,17 89, HCD - Affordable Housing 671 2,341 1, ,147-3, HCD - Collateralized Loan Fund HCD - Home Program 7,665 1, ,868 4,85 13, HCD - Orcutt CFD 7, ,433 7,613 16, HCD - IV RDA Housing HCD-Community Development Block Grant 7,261 1,33 8,565 8,

13 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 62 Clerk-Recorder-Assessor 192, ,997 73,681 39,277 65,969 14,22 3, , ,487 6,75 1,666, ,69 2,11, General Services-Admin 21,455 28,474 17,84 17,96 2,212 23,719 17,631 54,113 4,66 1,42 224,422-38, , General Services-Medical Malpractice , General Services-Workers' Compensation 38 8,678-75, ,28 4,755 4,126 8,524 16,918-8,75-115, , General Services-County Liability 2,563-55,758 9,784 3,472 1, ,97-157, , ITD-Communications 3,49 7,276 3,16 22,611 7,871 24,95 8, ,187-3, , General Services-Vehicle Operations 7,449 1, ,741 15,936 13,175 11,774 1,955 22,77 18, ,5-1 -

14 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 637 ITD-Information Tech Services 2,213 7,369 5,8 55,482 17, ,66 26,984 1, , , , General Services-Utilities 29 44, ,66 5,973 5, Human Resources-Unemployment SI Human Resources-Dental SI 1, ,26 8,485-8, Law Library 7,943 6, ,383-95,685-8,33 81 SBC Retirement Fund 8,67 39,45 3,472 4,282 3,142 58,953 14,1 72, Santa Barbara LAFCO ,354 1, ,623 3,985 12,

15 2/13/29 9:37:31 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 8326 Carpinteria Cemetery District 26,598 26,598 26, Goleta Cemetery Distirct 12, ,747 12, Guadalupe Cemetery District 7,168 7,168 7, Lompoc Cemetery District 41, ,69 41, Los Alamos Cemetery District 14,53 14,53 14, Oak Hill Cemetery District 8,921 8,921 8, Santa Maria Cemetery District 11,129 11,129 11,

16 2/13/29 9:37:32 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs Casmalia Community Services District 11,623 11,623 11, Carpinteria-Summerland Fire Prot District 56, ,665 57, Montecito Fire Protection District 35,199 35,199 35, Goleta West Sanitary District 8416 Mosquito & Vector Mgt District 7, ,429 8, Cuyama Valley Recreation & Park District 3, ,151 31, Cachuma Resource Conservation District 22,64 22,64 22,

17 2/13/29 9:37:32 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs 851 Isla Vista Recreation and Park District , ,147 9,286 31, Summerland Sanitary District Santa Maria Vly Water Con District 1,426 1,426 1, SB County Association of Governments 6,536 29,319 3, ,384 41,83 9,964 51, Air Pollution Control District -7,978 31,198 12,178 3,332 2,9 1,346 42,85-41, Prop 1 Tobacco Tax 28,19 21, ,84 41,87 21,353 11,714 13,278 1, ,85 78, ,17 99 Department 99 64,216 22,69 43,837 12,5 1,384 31,9 1, ,748 42,46 219,

18 2/13/29 9:37:32 AM Schedule A - Allocated Costs by Cost Plan Unit CostPlanUnit (Grantee) Eq Use 1 Struct 2 CAO 12 Counsel 1 Parks 521 A/C 61 Purch 632 Facil 633 HR 64 TTC 65 Total Allocated. Rollfwd Adj. Proposed Costs Other 2, , ,332 4,232 2, ,664 54,77 53,73-9,26 183,918 1,627, ,2 1,978,638 Grand Totals 3,76,977 4,99, ,273 34,645,

19 Schedule E DESCRIPTION: This schedule is a re-formatted version from the official Cost Allocation 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 Allocation Detail by Cost Plan Unit schedules are.

20 2/13/29 9:38:3 AM Schedule E - Summary of Allocation Basis Department and Function Basis of Allocation Source 1 Equipment Use Allowance 2 Equipment Use Allowance Value of Fixed Assets in system; 6.67% Capital Asset Mgmt System 3 Depreciation - Computers, 3 Value of Fixed Assets in system; 3 yr SL Capital Asset Mgmt System 4 Depreciation - Computers, 5 Value of Fixed Assets in system; 5 yr SL Capital Asset Mgmt System 2 Structure Use Allowance 2 Structure Use Allowance Square feet occupied per bldg costs G/S Bldg Square Footage Databa 3 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa 4 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa 5 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa 12 County Executive 1 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 2 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 4 Fiscal Mgmt Direct Direct charges assigned in FIN FIN Expenditure Ledger 5 Fiscal Mgmt CountyWide Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 99 General Government Not Allocated 1 County Counsel 1 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 2 Legal Services Direct charges assigned in FIN FIN Expenditure Ledger 99 General Government Not Allocated 521 Landscape Maintenance 1 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 2 Bldg Landscape Square feet occupied per bldg landscape costs G/S Bldg Square Footage Databa 3 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 99 General Government Not Allocated

21 2/13/29 9:38:3 AM Schedule E - Summary of Allocation Basis Department and Function Basis of Allocation Source 61 Auditor-Controller 1 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 2 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 3 Financial Reporting Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 4 Fixed Asset Accounting Number of Fixed Assets Capital Asset Inventory System 5 Financial Accounting Number of Transaction Lines Processed FIN General Ledger Transactions 6 Customer Support Cost Plan Unit Salaries & Benefits-All Users FIN Expenditure Ledger 7 Internal Audit-Countywide Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 8 Internal Audit-Direct Direct charges assigned in FIN FIN Expenditure Ledger 1 Payroll Average number of employees - all users FIN Labor Transaction Ledger 99 General Government Not Allocated 632 General Services-Purchasing 1 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 2 Surplus Property Number of Equipment Capital Assets Capital Asset Inventory System 3 Mail Courier Average minutes per delivery by mail route Daily Mail Routes 7 Procurement Number of documents processed, weighted Purchasing Plus & FIN Trans Reg 99 General Government Not Allocated 633 General Services-Facilities Services 1 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 2 Building Maintenance Square feet occupied per bldg maint costs G/S Bldg Square Footage Databa 3 Building Utilities Square feet occupied per bldg utility costs G/S Bldg Square Footage Databa 4 Direct Identify - Bldg Charge Direct charges assigned in FIN FIN Expenditure Ledger 5 Real Property Direct charges assigned in FIN FIN Expenditure Ledger 6 Special Projects Direct charges assigned in FIN FIN Expenditure Ledger 99 General Government Not Allocated

22 2/13/29 9:38:3 AM Schedule E - Summary of Allocation Basis Department and Function Basis of Allocation Source 64 Human Resources 1 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 2 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 3 Human Resources-Countywi Average number of employees - County only FIN Labor Transaction Ledger 4 Health Ins (not SI) Average number of enrolled employees PAY+ Payroll System 5 Dental Ins (not SI) Average number of enrolled employees PAY+ Payroll System 8 Dental Self Insurance 1% to Dental SI Fund Calculated by Personnel 9 Unemployment Self Ins 1% to Unemployment SI Fund Calculated by Personnel 1 Employee University Total course charges EU Database 99 General Government Not Allocated 65 Treasurer 1 General & Admin Function Salaries & Benefits FIN Expenditure Ledger 3 Central Collections Seconds logged per client & dollars collected Treasurer CUBS System 5 Bank Charges Activity charges per quantity of transactions FIN Expenditure Ledger 7 Deferred Compensation Average number of contributing employees Pay+ Payroll System 99 General Government Not Allocated

23 Allocation 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.

24 2/13/29 9:38:54 AM Cost Center 11: Board of Supervisors Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 13,658.97% ,822 Total Eq Use Allow ,822 2 Structure Use Allowance 2 Structure Use Allowance 22, % 22,639-4,268 18,371 Total Str Use Allow 22,639-4,268 18, County Executive 4 Fiscal Mgmt Direct 6, % 12,294 15,31 27,64 5 Fiscal Mgmt CountyWide 2,166, % 14,272 4,722 18,994 Total Cnty Exec 26,566 2,32 46,598 1 County Counsel 2 Legal Services 6, % 9,511 39,22 129,532 Total Cnty Counsel 9,511 39,22 129, Landscape Maintenance 2 Bldg Landscape 3, % 5, ,562 Total Land Maint 5, , Auditor-Controller 2 Direct Identify % Financial Reporting 2,166, % 5, ,896 4 Fixed Asset Accounting 2.115% Financial Accounting 1, % 12,18 8,965 21,145 6 Customer Support 2,166,282.49% 1, ,628 7 Internal Audit-Countywide 2,166, % 2, ,826 1 Payroll % 4, ,65 [A] See schedule E for units definition - A1 -

25 2/13/29 9:38:54 AM Cost Center 11: Board of Supervisors Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Aud-Cont 26,226 1,486 36, General Services-Purchasing 2 Surplus Property 2.114% Mail Courier % 16,387 7,1 23,397 Total GS-Purchasing 16,45 7,73 23, General Services-Facilities Services 2 Building Maintenance 115, % 21, ,11 182,976 3 Building Utilities 5 Real Property 5, % 19,389 16,884 36,272 6 Special Projects -1,346-1,346 Total GS-Fac Svcs 22, , ,92 64 Human Resources 2 Direct Identify Human Resources-Countywide 23.48% 14, ,837 4 Health Ins (not SI) 2.539% Dental Ins (not SI) 5.329% Employee University 3.484% 2,99-3 1,49 3,289 Total Human Resources 16, ,574 17,99 65 Treasurer 5 Bank Charges % Deferred Compensation 9.448% Total Treasurer CPU: 11 Total 426, , ,824 [A] See schedule E for units definition - A2 -

26 2/13/29 9:38:54 AM Cost Center 12: County Executive Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 24,87.177% 1,659 1,238 2,897 Total Eq Use Allow 1,659 1,238 2,897 2 Structure Use Allowance 2 Structure Use Allowance 13,72.517% 13, ,266 Total Str Use Allow 13, ,266 1 County Counsel 2 Legal Services 6, % 87,69 16,524 14,214 Total Cnty Counsel 87,69 16,524 14, Landscape Maintenance 2 Bldg Landscape 3,24.723% 4,17 5 4,67 Total Land Maint 4,17 5 4,67 61 Auditor-Controller 2 Direct Identify % 1, ,242 3 Financial Reporting 3,139,537.76% 7,278 1,622 8,9 4 Fixed Asset Accounting 8.461% Financial Accounting 1, % 1,46 4,86 15,212 6 Customer Support 3,139,537.71% 2, ,595 7 Internal Audit-Countywide 3,139,537.76% 2, ,94 1 Payroll % 4, ,762 Total Aud-Cont 29,11 8,194 37, General Services-Purchasing 2 Surplus Property 8.454% Mail Courier % 2,37 1,314 3,621 [A] See schedule E for units definition - A3 -

27 2/13/29 9:38:54 AM Cost Center 12: County Executive Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Procurement % 1, ,976 Total GS-Purchasing 3,932 2,1 5, General Services-Facilities Services 2 Building Maintenance 15, % 182,6 19,419 22,18 3 Building Utilities 5 Real Property 8, % 3,783 17,81 48,593 6 Special Projects 16, % 38,783-19,559 19,224 38,448 Total GS-Fac Svcs 252,165-19,559 56, ,59 64 Human Resources 2 Direct Identify 11, % 25,549 4,66 3,155 3 Human Resources-Countywide % 15,61-1,235 3,416 17,782 4 Health Ins (not SI) % Dental Ins (not SI) 9.69% Employee University % 5, ,254 9,9 Total Human Resources 46,864-1,985 12,131 57,11 65 Treasurer 5 Bank Charges % Deferred Compensation % ,1 Total Treasurer 1, ,536 CPU: 12 Total 44,434-21,544 96,36 515,197 [A] See schedule E for units definition - A4 -

28 2/13/29 9:38:55 AM Cost Center 1: County Counsel Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 25,87.179% 1, ,593 Total Eq Use Allow 1, ,593 2 Structure Use Allowance 2 Structure Use Allowance 12,31.464% 12, ,331 Total Str Use Allow 12, , County Executive 4 Fiscal Mgmt Direct 1,36.323% 2,34-14,678-12,374 5 Fiscal Mgmt CountyWide 6,414, % 42,262 17,561 59,824 Total Cnty Exec 44,566 2,884 47, Landscape Maintenance 2 Bldg Landscape 2, % 3,64 1,134 4,738 Total Land Maint 3,64 1,134 4, Auditor-Controller 2 Direct Identify % ,116 3 Financial Reporting 6,414, % 14,87 3,415 18,285 4 Fixed Asset Accounting 2.115% Financial Accounting 1,249.26% 7,668 1,721 9,388 6 Customer Support 6,414, % 4,196 1,134 5,33 7 Internal Audit-Countywide 6,414, % 5, ,983 1 Payroll % 1,131 1,585 11,716 Total Aud-Cont 43,597 8,46 52,3 632 General Services-Purchasing 2 Surplus Property 2.114% [A] See schedule E for units definition - A5 -

29 2/13/29 9:38:55 AM Cost Center 1: County Counsel Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 3 Mail Courier 6.196% ,42 7 Procurement 9.129% Total GS-Purchasing 1, General Services-Facilities Services 2 Building Maintenance 94, % 164,29 17, ,838 3 Building Utilities 5 Real Property % -38-8,45-8,82 Total GS-Fac Svcs 164,253 9,53 173, Human Resources 2 Direct Identify 15, % 35,97 11,244 47,151 3 Human Resources-Countywide % 32,533-1,64 4,946 35,838 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University % 3, ,158 4,448 Total Human Resources 72,467-2,19 17,13 87,47 65 Treasurer 5 Bank Charges % Deferred Compensation % 1, ,436 Total Treasurer 1, ,657 CPU: 1 Total 345,47-2,19 39, ,894 [A] See schedule E for units definition - A6 -

30 2/13/29 9:38:55 AM Cost Center 211: DA-Admin & Prosecution Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 146, % 9,759 8,23 17,99 4 Depreciation - Computers, 5 yr 29, % 5,994 5,994 Total Eq Use Allow 15,753 8,23 23,983 2 Structure Use Allowance 2 Structure Use Allowance 166, % 166,49-1,53 164,996 Total Str Use Allow 166,49-1,53 164, County Executive 4 Fiscal Mgmt Direct 33.82% 582-3,39-2,457 5 Fiscal Mgmt CountyWide 16,1, % 15,481 38, ,66 Total Cnty Exec 16,63 35, ,23 1 County Counsel 2 Legal Services 11,92.23% 16,655 8,661 25,316 Total Cnty Counsel 16,655 8,661 25, Landscape Maintenance 2 Bldg Landscape 8,45 2.9% 11,57 1,24 12,594 Total Land Maint 11,57 1,24 12, Auditor-Controller 2 Direct Identify 2, % 2, ,14 3 Financial Reporting 16,1, % 38,75 6,399 45,149 4 Fixed Asset Accounting % 1, ,457 5 Financial Accounting 4, % 27,359 1,997 38,357 6 Customer Support 16,1, % 1,63 1,831 12,461 7 Internal Audit-Countywide 16,1, % 15,371-1,77 14,295 [A] See schedule E for units definition - A7 -

31 2/13/29 9:38:55 AM Cost Center 211: DA-Admin & Prosecution Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct 9, % 11,263-2,81-3,51 5,41 1 Payroll % 3,347 5,972 36,319 Total Aud-Cont 138,222-2,81 22, , General Services-Purchasing 2 Surplus Property % ,359 3 Mail Courier % 14,651 6,33 2,954 7 Procurement 51.73% 4, ,29 Total GS-Purchasing 2,18 7,496 27, General Services-Facilities Services 2 Building Maintenance 82, % 143,162-71,658 71,53 3 Building Utilities % Real Property -2,15-2,15 Total GS-Fac Svcs 142,937-73, , Human Resources 2 Direct Identify 8, % 18,632 5,79 24,422 3 Human Resources-Countywide % 93,682-1,925 16,338 18,96 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University % 5, ,34 7,437 Total Human Resources 118,889-2,775 23, , Treasurer 3 Central Collections 34, % 1, ,22 5 Bank Charges 1, % 1, Deferred Compensation % 3,219 1,524 4,743 [A] See schedule E for units definition - A8 -

32 2/13/29 9:38:55 AM Cost Center 211: DA-Admin & Prosecution Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 6,178 1,398 7,577 CPU: 211 Total 742,424-5,585 32, ,719 [A] See schedule E for units definition - A9 -

33 2/13/29 9:38:55 AM Cost Center 213: Child Support Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 3, % 6,998 2,937 9,935 9,935 5 Fiscal Mgmt CountyWide 7,661, % 5,478 15,213 65,691 65,691 Total Cnty Exec 57,476 18,15 75,626 75,626 1 County Counsel 2 Legal Services 239.5% Total Cnty Counsel Auditor-Controller 2 Direct Identify % 1,74-12,978-11,94-11,94 3 Financial Reporting 7,661, % 18,544 1,593 2,136 2,136 4 Fixed Asset Accounting % 1, ,959 1,959 5 Financial Accounting 2, % 16,617-26,629-1,12-1,12 6 Customer Support 7,661, % 5, ,564 5,564 7 Internal Audit-Countywide 7,661, % 7,356-1,263 6,93 6,93 1 Payroll % 21,85 2,921 24,77 24,77 Total Aud-Cont 72,353-35,746 36,67 36, General Services-Purchasing 2 Surplus Property % ,313 1,313 3 Mail Courier % 11,249 4,839 16,88 16,88 7 Procurement % 2,933-4,199-1,267-1,267 Total GS-Purchasing 15,27 1,18 16,134 16, General Services-Facilities Services 5 Real Property % 2,246 2,34 4,28 4,28 [A] See schedule E for units definition - A1 -

34 2/13/29 9:38:55 AM Cost Center 213: Child Support Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total GS-Fac Svcs 2,246 2,34 4,28 4,28 64 Human Resources 2 Direct Identify 3, % 8,531-11,687-3,157-3,157 3 Human Resources-Countywide % 67,451-2,2 6,775 72,25 72,25 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University 1, % 11,194-1,6-2,8 7,514 7,514 Total Human Resources 87,614-3,62-7,894 76,1 76,1 65 Treasurer 5 Bank Charges % ,131-66,542-66,542 7 Deferred Compensation % 2,489 1,148 3,637 3,637 Total Treasurer 3,78-65,983-62,95-62,95 CPU: 213 Total 238,152-3,62-88, , ,619 [A] See schedule E for units definition - A11 -

35 2/13/29 9:38:55 AM Cost Center 221: Probation Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 272, % 18,198 5,251 23,45 4 Depreciation - Computers, 5 yr 13,1.858% 2,6-4,821-2,221 Total Eq Use Allow 2, ,228 2 Structure Use Allowance 2 Structure Use Allowance 13, % 13,378 5, ,545 Total Str Use Allow 13,378 5, , County Executive 4 Fiscal Mgmt Direct 2, % 35,753 24,189 59,942 5 Fiscal Mgmt CountyWide 2,952, % 138,44 47,96 185,949 Total Cnty Exec 173,796 72,95 245,891 1 County Counsel 2 Legal Services 49, % 74,6 25,238 99,839 Total Cnty Counsel 74,6 25,238 99, Landscape Maintenance 2 Bldg Landscape 18, % 25,823-5,61 2,221 Total Land Maint 25,823-5,61 2, Auditor-Controller 2 Direct Identify % 1, ,75 3 Financial Reporting 2,952, % 5,712 7,384 58,97 4 Fixed Asset Accounting % 1, ,651 5 Financial Accounting 8, % 54,661 9,82 64,463 6 Customer Support 2,952, % 13,912 2,127 16,39 7 Internal Audit-Countywide 2,952, % 2,117-1,913 18,24 [A] See schedule E for units definition - A12 -

36 2/13/29 9:38:55 AM Cost Center 221: Probation Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct -1,15-1,15 1 Payroll % 65,467 14,484 79,951 Total Aud-Cont 27,797 31, , General Services-Purchasing 2 Surplus Property % ,467 3 Mail Courier % 14,721 6,333 21,53 7 Procurement % 1, ,951 Total GS-Purchasing 26,13 6,459 32, General Services-Facilities Services 2 Building Maintenance 166, % 289,973 8, ,334 3 Building Utilities 5 Real Property 4, % 17,33 7,59 24,624 Total GS-Fac Svcs 37,6 15, , Human Resources 2 Direct Identify 21, % 49,293 14,546 63,839 3 Human Resources-Countywide % 22,12-6,53 29,1 224,68 4 Health Ins (not SI) % 316-1, Dental Ins (not SI) % Employee University 3, % 26,551-3,795-3,961 18,795 Total Human Resources 279,195-1,298 37,64 36, Treasurer 3 Central Collections 12,117, % 59,247 17,151 76,397 5 Bank Charges 3, % 3,654-1,31 2,344 7 Deferred Compensation % 7,351 3,682 11,33 [A] See schedule E for units definition - A13 -

37 2/13/29 9:38:56 AM Cost Center 221: Probation Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 61, , ,774 CPU: 221 Total 1,846,659-1, ,478 2,197,839 [A] See schedule E for units definition - A14 -

38 2/13/29 9:38:56 AM Cost Center 222: Probation Institutions Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 115, % 7,681 1,963 9,645 Total Eq Use Allow 7,681 1,963 9,645 2 Structure Use Allowance 2 Structure Use Allowance 24, % 24,941 21, ,895 Total Str Use Allow 24,941 21, , County Executive 4 Fiscal Mgmt Direct 12, % 21,499 14,489 35,987 5 Fiscal Mgmt CountyWide 12,718, % 83,793 29,15 112,942 Total Cnty Exec 15,291 43, , Landscape Maintenance 2 Bldg Landscape 25, % 34,876 26,516 61,392 Total Land Maint 34,876 26,516 61, Auditor-Controller 2 Direct Identify 541.3% Financial Reporting 12,718, % 3,783 4,516 35,299 4 Fixed Asset Accounting 6.346% Financial Accounting 7, % 45,331 19,34 64,365 6 Customer Support 12,718, % 8,445 1,3 9,745 7 Internal Audit-Countywide 12,718, % 12,211-1,144 11,67 8 Internal Audit-Direct Payroll % 4,779 1,154 5,934 Total Aud-Cont 138,623 33, , General Services-Purchasing [A] See schedule E for units definition - A15 -

39 2/13/29 9:38:56 AM Cost Center 222: Probation Institutions Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Surplus Property 6.341% Mail Courier % 11,249 4,839 16,88 7 Procurement % 9,715 3,812 13,527 Total GS-Purchasing 21,151 8,788 29, General Services-Facilities Services 2 Building Maintenance 343, % 598, , ,457 3 Building Utilities 5 Real Property 2, % 8, ,512 12,935 6 Special Projects % 1,26 1,26 2,519 Total GS-Fac Svcs 68, , , Human Resources 2 Direct Identify 8, % 18,383-7,858 1,526 3 Human Resources-Countywide % 125,887 2, ,645 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University 1, % 1,984-1, ,43 Total Human Resources 155,942-1,57 11, ,14 65 Treasurer 5 Bank Charges 2, % 2, ,252 7 Deferred Compensation % 2,492 1,476 3,968 Total Treasurer 5, ,22 CPU: 222 Total 1,317,916-2,47 34,215 1,655,661 [A] See schedule E for units definition - A16 -

40 2/13/29 9:38:56 AM Cost Center 2: Public Defender Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 51, % 3,428 2,61 5,489 Total Eq Use Allow 3,428 2,61 5,489 2 Structure Use Allowance 2 Structure Use Allowance 39, % 39,18 5,65 44,623 Total Str Use Allow 39,18 5,65 44, County Executive 4 Fiscal Mgmt Direct 31, % 55,545 43,717 99,262 5 Fiscal Mgmt CountyWide 8,53, % 56,21 2,549 76,75 Total Cnty Exec 111,747 64, ,12 1 County Counsel 2 Legal Services 5, % 8,98 5,688 13,786 Total Cnty Counsel 8,98 5,688 13, Landscape Maintenance 2 Bldg Landscape 22, % 31,185 1,486 32,671 Total Land Maint 31,185 1,486 32, Auditor-Controller 2 Direct Identify 1, % 1, ,365 3 Financial Reporting 8,53, % 2,646 3,59 24,155 4 Fixed Asset Accounting 7.43% Financial Accounting 1, % 8,764 1,812 1,577 6 Customer Support 8,53, % 5,664 1,3 6,667 7 Internal Audit-Countywide 8,53, % 8, ,667 1 Payroll % 16,445 3,8 19,454 [A] See schedule E for units definition - A17 -

41 2/13/29 9:38:56 AM Cost Center 2: Public Defender Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Aud-Cont 62,176 9,423 71, General Services-Purchasing 2 Surplus Property 7.398% Mail Courier % 14,651 6,33 2,954 7 Procurement 3.43% 275-2,61-1,786 Total GS-Purchasing 15,145 4,49 19, General Services-Facilities Services 2 Building Maintenance 38, % 67,362-47,375 19,987 3 Building Utilities 5 Real Property % 2,862 6,946 9,88 6 Special Projects Total GS-Fac Svcs 7,224-41,34 28,92 64 Human Resources 2 Direct Identify 8, % 18,482 9,74 27,556 3 Human Resources-Countywide % 5,768-1,278 11,95 6,585 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University % 5, ,19 8,516 Total Human Resources 74,841-2,28 23,629 96, Treasurer 3 Central Collections 3,166, % 154,219 86,185 24,44 5 Bank Charges % Deferred Compensation % 1, ,69 [A] See schedule E for units definition - A18 -

42 2/13/29 9:38:56 AM Cost Center 2: Public Defender Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 156,273 86,67 242,879 CPU: 2 Total 572,135-2,28 161,87 731,977 [A] See schedule E for units definition - A19 -

43 2/13/29 9:38:56 AM Cost Center 25: Court Operations Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 311, % 311, , ,67 Total Str Use Allow 311, , ,67 1 County Counsel 2 Legal Services 1,715.36% 2,576-1,648-8,73-8,73 Total Cnty Counsel 2,576-1,648-8,73-8, Landscape Maintenance 2 Bldg Landscape 8, % 11,39 28,4 138,43 3 Direct Identify 1, % 1,791-2,849-1,58 Total Land Maint 112,181 25,19 137, Auditor-Controller 2 Direct Identify 5 Financial Accounting 51.11% Customer Support 1 Payroll Total Aud-Cont General Services-Purchasing 3 Mail Courier % 24,511 1,544-35,56 7 Procurement 35.51% 3,28 1,24-4,448 Total GS-Purchasing 27,719 11,785-39, General Services-Facilities Services 2 Building Maintenance 672, % 1,172,17-39,36 1,132,81 3 Building Utilities % Real Property -34, % -132,197-85, ,334 [A] See schedule E for units definition - A2 -

44 2/13/29 9:38:56 AM Cost Center 25: Court Operations Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 6 Special Projects 55.14% ,38-33,333-57,242 Total GS-Fac Svcs 1,39,872-24,38-158, , Human Resources 4 Health Ins (not SI) 5 Dental Ins (not SI) Employee University 2.323% 1, , Total Human Resources 1, ,41 1, Treasurer 5 Bank Charges 7 Deferred Compensation Total Treasurer CPU: 25 Total 1,495,54-24, ,667-38,546 1,147,14-8,73 [A] See schedule E for units definition - A21 -

45 2/13/29 9:38:56 AM Cost Center 251: Grand Jury Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 2,575.97% 2,575 1,688 4,263 4,263 Total Str Use Allow 2,575 1,688 4,263 4, County Executive 4 Fiscal Mgmt Direct 31.77% ,92 1,92 Total Cnty Exec ,92 1,92 1 County Counsel 2 Legal Services 13, % 19,948 1,132 21,8 21,8 Total Cnty Counsel 19,948 1,132 21,8 21,8 521 Landscape Maintenance 2 Bldg Landscape 2,38.552% 3, ,139 4,139 Total Land Maint 3, ,139 4, Auditor-Controller 5 Financial Accounting 962.2% 6,177 2,314 8,491 8,491 Total Aud-Cont 6,177 2,314 8,491 8, General Services-Purchasing 3 Mail Courier 22.74% 2,986 1,284 4,27 4,27 7 Procurement % 1,65 1,35 2,684 2,684 Total GS-Purchasing 4,635 2,319 6,955 6, General Services-Facilities Services 2 Building Maintenance 1,936.4% 3,374 1,62 4,976 4,976 3 Building Utilities [A] See schedule E for units definition - A22 -

46 2/13/29 9:38:56 AM Cost Center 251: Grand Jury Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total GS-Fac Svcs 3,374 1,62 4,976 4, Treasurer 5 Bank Charges % Total Treasurer CPU: 251 Total 4,941 1,46 51,41 51,41 [A] See schedule E for units definition - A23 -

47 2/13/29 9:38:56 AM Cost Center 252: Court 69 Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 27, % 47,868 36,825 84,692 84,692 Total Cnty Exec 47,868 36,825 84,692 84,692 1 County Counsel 2 Legal Services 33, % 5,237 2,377 7,614 7,614 Total Cnty Counsel 5,237 2,377 7,614 7, Auditor-Controller 2 Direct Identify 5, % 6,756-12,534-5,777-5,777 4 Fixed Asset Accounting 9.518% Financial Accounting 2, % 16,386 1,61 17,447 17,447 Total Aud-Cont 23,751-11,557 12,194 12, General Services-Purchasing 2 Surplus Property 9.511% Procurement 9.129% ,44 1,44 Total GS-Purchasing 1, ,813 1, General Services-Facilities Services 5 Real Property % 2,247 2,17 4,354 4,354 Total GS-Fac Svcs 2,247 2,17 4,354 4, Treasurer 5 Bank Charges 92.29% Total Treasurer CPU: 252 Total 125,31 48, , ,683 [A] See schedule E for units definition - A24 -

48 2/13/29 9:38:57 AM Cost Center 253: Court 591 Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify Financial Accounting % 3,178-63,959 6,78 6 Customer Support -1,11 1,11 1 Payroll Total Aud-Cont 3,178-65,318 62, General Services-Purchasing 7 Procurement % 1, Total GS-Purchasing 1, General Services-Facilities Services 5 Real Property Total GS-Fac Svcs Human Resources 4 Health Ins (not SI) 5 Dental Ins (not SI) Total Human Resources Treasurer 5 Bank Charges Deferred Compensation Total Treasurer CPU: 253 Total 4,736-67,277 63, [A] See schedule E for units definition - A25 -

49 2/13/29 9:38:57 AM Cost Center 311: Fire Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 9,35.642% 6,5-22,19-16,185 4 Depreciation - Computers, 5 yr -5,7-5,7 Total Eq Use Allow 6,5-27,89-21,885 2 Structure Use Allowance 2 Structure Use Allowance 35, % 35,628 2,629 38,257 3 Betteravia Rental Rate % 1,275 1,275 2,55 Total Str Use Allow 36,93 3,94 4,86 12 County Executive 4 Fiscal Mgmt Direct 1,374.34% 2,422-55,35-52,613 5 Fiscal Mgmt CountyWide 43,951, % 289, ,61 414,162 Total Cnty Exec 291,984 69, ,549 1 County Counsel 2 Legal Services 78, % 118,213 57,43 175,616 Total Cnty Counsel 118,213 57,43 175, Landscape Maintenance 2 Bldg Landscape 6.14% Total Land Maint Auditor-Controller 2 Direct Identify 4, % 4, ,575 3 Financial Reporting 43,951, % 16,375 27,81 133,455 4 Fixed Asset Accounting % 744-4,24-3,28 5 Financial Accounting 1, % 66,58 13,286 79,344 6 Customer Support 43,951, % 29,182 7,615 36,796 [A] See schedule E for units definition - A26 -

50 2/13/29 9:38:57 AM Cost Center 311: Fire Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Internal Audit-Countywide 43,951, % 42,197 1,881 44,78 1 Payroll % 6,79 1,679 7,757 Total Aud-Cont 39,596 57,13 366, General Services-Purchasing 2 Surplus Property % Mail Courier % 26,83 11,53 38,333 7 Procurement % 11,364-2,285 9,79 Total GS-Purchasing 38,511 8,526 47, General Services-Facilities Services 2 Building Maintenance 29, % 365, , ,636 3 Building Utilities 8.13% Real Property % 1,335-6,66-5,271 Total GS-Fac Svcs 367,3 223, , Human Resources 2 Direct Identify 14, % 33,35-22,9 11,341 3 Human Resources-Countywide % 185,466-4,976 24,13 24,52 4 Health Ins (not SI) % 343-1, Dental Ins (not SI) % Employee University % 5, ,445 3,652 Total Human Resources 225,956-5,826-1, , Treasurer 3 Central Collections 33, % 1, Bank Charges 2, % 2, ,459 7 Deferred Compensation % 6,694 3,255 9,948 [A] See schedule E for units definition - A27 -

51 2/13/29 9:38:57 AM Cost Center 311: Fire Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 1,89 2,225 13,115 CPU: 311 Total 1,45,441-5, , ,791,856 [A] See schedule E for units definition - A28 -

52 2/13/29 9:38:57 AM Cost Center 321: Sheriff-Law Enforcement Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 6,968, % 464,795-64, ,93 4 Depreciation - Computers, 5 yr 418, % 83,757 21,178 14,936 Total Eq Use Allow 548,553-43,714 54,839 2 Structure Use Allowance 2 Structure Use Allowance 178, % 178,24 22,386 2,59 Total Str Use Allow 178,24 22,386 2,59 12 County Executive 4 Fiscal Mgmt Direct 8, % 14,44-6,378 8,62 5 Fiscal Mgmt CountyWide 53,262, % 35,99 128, ,322 Total Cnty Exec 365,35 122,35 487,385 1 County Counsel 2 Legal Services 96, % 145,631 2, ,889 Total Cnty Counsel 145,631 2, , Landscape Maintenance 2 Bldg Landscape 16, % 23, ,483 Total Land Maint 23, , Auditor-Controller 2 Direct Identify 4, % 5,418 2,112 7,53 3 Financial Reporting 53,262, % 128,912 21,961 15,873 4 Fixed Asset Accounting % 16,967 2,28 19,247 5 Financial Accounting 27, % 176,285 45, ,159 6 Customer Support 53,262, % 35,364 6,275 41,639 7 Internal Audit-Countywide 53,262, % 51,137-3,24 47,897 [A] See schedule E for units definition - A29 -

53 2/13/29 9:38:57 AM Cost Center 321: Sheriff-Law Enforcement Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct % Payroll % 97,7 26, ,635 Total Aud-Cont 512,191 12,49 614, General Services-Purchasing 2 Surplus Property % 7,856 4,581 12,437 3 Mail Courier % 13,999 6,22 2,2 7 Procurement % 24,653 4,61 29,262 Total GS-Purchasing 46,57 15,213 61, General Services-Facilities Services 2 Building Maintenance 163, % 284,228-93, ,114 3 Building Utilities 6, % 6,369 6,369-12,739 5 Real Property 3, % 13,832 15,847 29,679 6 Special Projects 12.3% 28-1,58-1,31 Total GS-Fac Svcs 34,457-71,956-12, , Human Resources 2 Direct Identify 57, % 131,686 36, ,483 3 Human Resources-Countywide % 31,66-12,464 56, ,8 4 Health Ins (not SI) % 61-1,69-1,89 5 Dental Ins (not SI) % 1,532-1, Employee University 1,9 3.67% 13,293-1,9-13,19-1,626 Total Human Resources 448,719-14,364 77, , Treasurer 5 Bank Charges 5, % 5,169-1,122 4,47 7 Deferred Compensation % 8,656 4,371 13,26 [A] See schedule E for units definition - A3 -

54 2/13/29 9:38:57 AM Cost Center 321: Sheriff-Law Enforcement Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 13,825 3,249 17,74 CPU: 321 Total 2,586,765-14, ,338-12,739 2,87, [A] See schedule E for units definition - A31 -

55 2/13/29 9:38:57 AM Cost Center 322: Sheriff-Custody Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 981, % 65,457 53,79 119,247 4 Depreciation - Computers, 5 yr -3,14-3,14 Total Eq Use Allow 65,457 5, ,17 2 Structure Use Allowance 2 Structure Use Allowance 415, % 415,359 15,332 43,691 Total Str Use Allow 415,359 15,332 43, County Executive 4 Fiscal Mgmt Direct 3, % 6,95-3,11 3,848 5 Fiscal Mgmt CountyWide 25,633, % 168,877 61,46 23,337 Total Cnty Exec 175,827 58, ,186 1 County Counsel 2 Legal Services 73, % 11,734 9,47 12,23 Total Cnty Counsel 11,734 9,47 12, Landscape Maintenance 2 Bldg Landscape -1,61-1,61 Total Land Maint -1,61-1,61 61 Auditor-Controller 2 Direct Identify 1, % 2, ,7 3 Financial Reporting 25,633, % 62,4 1,46 72,445 4 Fixed Asset Accounting % 2,636 1,21 3,658 5 Financial Accounting 1, % 69,448 9,84 79,253 6 Customer Support 25,633, % 17,19 2,975 19,995 7 Internal Audit-Countywide 25,633, % 24,61-1,642 22,968 [A] See schedule E for units definition - A32 -

56 2/13/29 9:38:57 AM Cost Center 322: Sheriff-Custody Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct 16.67% Payroll % 59,223 17,455 76,678 Total Aud-Cont 237,641 4, , General Services-Purchasing 2 Surplus Property % 1, ,81 7 Procurement % 7,24 5,27 12,267 Total GS-Purchasing 8,461 5,887 14, General Services-Facilities Services 2 Building Maintenance 652, % 1,136, ,52 1,261,936 3 Building Utilities 22, % 23,514 23,514-47,28 5 Real Property -1,391-1,391 Total GS-Fac Svcs 1,16, ,175-47,28 1,251, Human Resources 2 Direct Identify 18, % 42,864 11,996 54,86 3 Human Resources-Countywide % 182,826 38, ,115 4 Health Ins (not SI) % 353-1, Dental Ins (not SI) % 1,198-1, Employee University 1, % 1,564-1,51-1,341 7,713 Total Human Resources 237,85-1,51 46, , Treasurer 3 Central Collections 15,118.71% ,21 5 Bank Charges 2, % 2, ,931 7 Deferred Compensation % 5,564 3,32 8,884 [A] See schedule E for units definition - A33 -

57 2/13/29 9:38:57 AM Cost Center 322: Sheriff-Custody Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 8,942 2,894 11,836 CPU: 322 Total 2,42,624-1,51 367,32-47,28 2,739,118 [A] See schedule E for units definition - A34 -

58 2/13/29 9:38:57 AM Cost Center 3223: Inmate Welfare Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 18.27% Fiscal Mgmt CountyWide 699,4.168% 4,68 1,198 5,86 5,86 Total Cnty Exec 4,797 1,69 5,866 5, Auditor-Controller 2 Direct Identify 54.3% Financial Reporting 699,4.169% 1, ,747 1,747 4 Fixed Asset Accounting % 1, Financial Accounting 1,46.218% 6,716 1,857 8,573 8,573 6 Customer Support 699,4.158% Internal Audit-Countywide 699,4.169% Internal Audit-Direct 4.2% Payroll 14.33% 2, ,862 3,862 Total Aud-Cont 13,599 2,637 16,236 16, General Services-Purchasing 2 Surplus Property % Procurement % 1, ,9 2,9 Total GS-Purchasing 2, ,78 2,78 64 Human Resources 3 Human Resources-Countywide 14.32% 9,161 2,83 11,244 11,244 4 Health Ins (not SI) 9.238% Dental Ins (not SI) Employee University -1,69-1,69-1,69 Total Human Resources 9, ,478 9,478 [A] See schedule E for units definition - A35 -

59 2/13/29 9:38:58 AM Cost Center 3223: Inmate Welfare Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 65 Treasurer 5 Bank Charges 29.65% Deferred Compensation 6.281% Total Treasurer CPU: 3223 Total 3,62 4,711 34,773 34,773 [A] See schedule E for units definition - A36 -

60 2/13/29 9:38:58 AM Cost Center 411: Public Health Department Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 53, % 3,577-5,21-1,444-1,444 Total Eq Use Allow 3,577-5,21-1,444-1,444 2 Structure Use Allowance 2 Structure Use Allowance 297, % 297,37-1, , ,661 3 Betteravia Rental Rate 4, % 4,438-11,388 29,5 29,5 Total Str Use Allow 337,745-22,34 315, , County Executive 4 Fiscal Mgmt Direct 5, % 8,945 1,896 1,841 1,841 5 Fiscal Mgmt CountyWide 4,98, % 269,517 9, ,95 359,95 Total Cnty Exec 278,462 92,284 37,747 37,747 1 County Counsel 2 Legal Services 25, % 38,28-32,959 5,321 5,321 Total Cnty Counsel 38,28-32,959 5,321 5, Landscape Maintenance 2 Bldg Landscape 47, % 66,61 9,124 75,185 75,185 Total Land Maint 66,61 9,124 75,185 75, Auditor-Controller 2 Direct Identify 4, % 6,18-6, Financial Reporting 4,98, % 99,11 12,97 111, ,918 4 Fixed Asset Accounting % 7, ,335 8,335 5 Financial Accounting 37, % 237,868 51, , ,119 6 Customer Support 4,98, % 27,162 3,742 3,94 3,94 7 Internal Audit-Countywide 4,98, % 39,276-4,52 34,773 34,773 [A] See schedule E for units definition - A37 -

61 2/13/29 9:38:58 AM Cost Center 411: Public Health Department Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct 1, % 2,253 2,253 4,55 4,55 1 Payroll % 112,99 16, , ,745 Total Aud-Cont 531,283 77,2 68,285 68, General Services-Purchasing 2 Surplus Property % 3,443 1,985 5,428 5,428 3 Mail Courier % 34,163 14,696 48,859 48,859 7 Procurement % 58,837-12,66 46,231 46,231 Total GS-Purchasing 96,443 4,76 1,519 1, General Services-Facilities Services 2 Building Maintenance 575, % 1,3, , ,5 1,41,242 1,41,242 3 Building Utilities 18, % 19,817 19,817-39,634 5 Real Property 12, % 47,34 2,846 5,186 5,186 6 Special Projects Total GS-Fac Svcs 1,7, , ,28-39,634 1,91,4 1,91,4 64 Human Resources 2 Direct Identify 93, % 213, , , ,163 3 Human Resources-Countywide % 346,55-9,526 31, , ,213 4 Health Ins (not SI) % 627-1,982-1,355-1,355 5 Dental Ins (not SI) % 1,58-1, Employee University 6, % 46,211-5,23 7,695 48,676 48,676 Total Human Resources 67,779-14, ,46 76,429 76, Treasurer 3 Central Collections 3,24, % 157,846 78, ,21 236,21 5 Bank Charges 13, % 13,448-5,686 7,762 7,762 [A] See schedule E for units definition - A38 -

62 2/13/29 9:38:58 AM Cost Center 411: Public Health Department Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Deferred Compensation % 9,81 4,434 14,235 14,235 Total Treasurer 181,95 77,14 258, ,199 CPU: 411 Total 3,211,395-22,33 614,264-39,634 3,583,991 3,583,991 [A] See schedule E for units definition - A39 -

63 2/13/29 9:38:58 AM Cost Center 4121: Public Health Dept-CHIP Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 5 Financial Accounting % 1, ,994 1,994 Total Aud-Cont 1, ,994 1, General Services-Purchasing 7 Procurement 6.86% Total GS-Purchasing Treasurer 5 Bank Charges 8.3% Total Treasurer CPU: 4121 Total 2, ,997 1,997 [A] See schedule E for units definition - A4 -

64 2/13/29 9:38:58 AM Cost Center 41212: Public Health Dept-EMS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 1,823.69% 1, Total Str Use Allow 1, County Executive 4 Fiscal Mgmt Direct 15.26% Fiscal Mgmt CountyWide 86,476.27% 5,669 3,45 9,74 9,74 Total Cnty Exec 5,854 3,51 9,355 9,355 1 County Counsel 2 Legal Services 5, % 8,383 1,856 1,239 1,239 Total Cnty Counsel 8,383 1,856 1,239 1, Landscape Maintenance 2 Bldg Landscape 418.1% Total Land Maint Auditor-Controller 2 Direct Identify 38.21% Financial Reporting 86,476.28% 2, ,77 3,77 4 Fixed Asset Accounting % ,758 1,758 5 Financial Accounting 1,342.28% 8,617 3,99 12,67 12,67 6 Customer Support 86, % Internal Audit-Countywide 86,476.28% ,99 1,99 8 Internal Audit-Direct 39.16% Payroll 8.179% 1, ,438 2,438 Total Aud-Cont 14,819 7,195 22,14 22, General Services-Purchasing [A] See schedule E for units definition - A41 -

65 2/13/29 9:38:58 AM Cost Center 41212: Public Health Dept-EMS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Surplus Property % Procurement 51.73% 4,674 2,92 6,766 6,766 Total GS-Purchasing 5,81 2,499 7,579 7, General Services-Facilities Services 2 Building Maintenance 12, % 22,65 2,255 42,86 42,86 3 Building Utilities % 1,24 1,24-2,49 Total GS-Fac Svcs 23,629 21,28-2,49 42,86 42,86 64 Human Resources 3 Human Resources-Countywide 8.178% 5,41 2,315 7,715 7,715 4 Health Ins (not SI) 5.131% Dental Ins (not SI) 1.92% Employee University 1.161% Total Human Resources 6, ,263 8,286 8, Treasurer 5 Bank Charges % Deferred Compensation 6.278% Total Treasurer CPU: Total 66, ,134-2,49 12,868 12,868 [A] See schedule E for units definition - A42 -

66 2/13/29 9:38:58 AM Cost Center 414: Public Health Dept-HS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 2,1.75% 2, ,426 Total Str Use Allow 2, , County Executive 4 Fiscal Mgmt Direct 32.8% Fiscal Mgmt CountyWide 26,559.63% 1, ,22 Total Cnty Exec 1, ,266 1 County Counsel 2 Legal Services % 1,3-2,929-1,926 Total Cnty Counsel 1,3-2,929-1, Landscape Maintenance 2 Bldg Landscape % Total Land Maint Auditor-Controller 2 Direct Identify 11.6% Financial Reporting 26,559.63% Fixed Asset Accounting Financial Accounting 1, % 8, ,64 6 Customer Support 26,559.59% Internal Audit-Countywide 26,559.63% Internal Audit-Direct 12.5% Payroll 3.61% Total Aud-Cont 9, , General Services-Purchasing [A] See schedule E for units definition - A43 -

67 2/13/29 9:38:58 AM Cost Center 414: Public Health Dept-HS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Surplus Property Procurement % 9,348 6,397 15,745 Total GS-Purchasing 9,348 6,242 15, General Services-Facilities Services 2 Building Maintenance 7,58.155% 13,84 11,724 24,89 3 Building Utilities % ,186 5 Real Property Total GS-Fac Svcs 13,677 12,29-1,186 24,52 64 Human Resources 3 Human Resources-Countywide 3.6% 1, ,25 4 Health Ins (not SI) 3.73% Dental Ins (not SI) 1.5% Employee University 25.4% Total Human Resources 2, ,8 65 Treasurer 5 Bank Charges % Deferred Compensation 1.54% Total Treasurer CPU: 414 Total 4,434 16,399-1,186 55,648 [A] See schedule E for units definition - A44 -

68 2/13/29 9:38:58 AM Cost Center 415: Public Health Dept-EHS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 3 Betteravia Rental Rate 3, % 28,594-8,52 2,542 2,542 Total Str Use Allow 28,594-8,52 2,542 2, County Executive 4 Fiscal Mgmt Direct 324.8% Fiscal Mgmt CountyWide 2,654, % 17,488 6,682 24,17 24,17 Total Cnty Exec 18,59 6,828 24,886 24,886 1 County Counsel 2 Legal Services % 842-4,78-3,938-3,938 Total Cnty Counsel 842-4,78-3,938-3, Landscape Maintenance 2 Bldg Landscape 1, % 1, ,61 1,61 3 Direct Identify % 61-2,751-2,691-2,691 Total Land Maint 1,927-3,556-1,629-1, Auditor-Controller 2 Direct Identify % 356-1, Financial Reporting 2,654, % 6,425 1,23 7,655 7,655 4 Fixed Asset Accounting 6.346% Financial Accounting 2, % 16,816 2,876 19,692 19,692 6 Customer Support 2,654,452.6% 1, ,112 2,112 7 Internal Audit-Countywide 2,654, % 2, ,456 2,456 8 Internal Audit-Direct 119.5% Payroll 3.631% 6,178 1,118 7,296 7,296 [A] See schedule E for units definition - A45 -

69 2/13/29 9:38:58 AM Cost Center 415: Public Health Dept-EHS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Aud-Cont 34,637 4,52 39,139 39, General Services-Purchasing 2 Surplus Property 6.341% Mail Courier % 3,888 1,673 5,561 5,561 7 Procurement 14.2% 1, Total GS-Purchasing 5,359 1,371 6,73 6, General Services-Facilities Services 2 Building Maintenance 11, % 19,886 4,614 24,499 24,499 3 Building Utilities 1, % 1,232 1,232-2,464 5 Real Property % 2, ,636 2,636 Total GS-Fac Svcs 23,65 5,994-2,464 27,135 27, Human Resources 2 Direct Identify Human Resources-Countywide 3.629% 19,71 1,77 2,778 2,778 4 Health Ins (not SI) % Dental Ins (not SI) 1.727% Employee University % , Total Human Resources 2, ,744 19, Treasurer 5 Bank Charges % Deferred Compensation % ,155 1,155 Total Treasurer 1, ,393 1,393 CPU: 415 Total 134, ,333-2, ,2 134,2 [A] See schedule E for units definition - A46 -

70 2/13/29 9:38:59 AM Cost Center 4154: Public Health Dept-AS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 16,89.115% 1,73 1,73 2,146 Total Eq Use Allow 1,73 1,73 2,146 2 Structure Use Allowance 2 Structure Use Allowance 28, % 28,244 28,244 Total Str Use Allow 28,244 28, County Executive 4 Fiscal Mgmt Direct % 467-9,728-9,261 5 Fiscal Mgmt CountyWide 2,174, % 14,325 6,33 2,358 Total Cnty Exec 14,792-3,695 11,97 1 County Counsel 2 Legal Services 5, % 8,52-5,632 2,42 Total Cnty Counsel 8,52-5,632 2, Landscape Maintenance 3 Direct Identify 5, % 7,931-1,299 6,632 Total Land Maint 7,931-1,299 6, Auditor-Controller 2 Direct Identify 96.53% Financial Reporting 2,174, % 5,263 1,277 6,539 4 Fixed Asset Accounting 5.288% Financial Accounting 1, % 65,628 11,92 77,548 6 Customer Support 2,174, % 1, ,83 7 Internal Audit-Countywide 2,174, % 2, ,149 8 Internal Audit-Direct 98.41% [A] See schedule E for units definition - A47 -

71 2/13/29 9:38:59 AM Cost Center 4154: Public Health Dept-AS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Payroll % 6,583 1,812 8,395 Total Aud-Cont 81,58 15,698 97, General Services-Purchasing 2 Surplus Property 5.284% Mail Courier % 8,916 3,835 12,751 7 Procurement 44.63% 4,32-2,854 1,179 Total GS-Purchasing 13,15 1,7 14, General Services-Facilities Services 2 Building Maintenance 63, % 111,119 17, ,236 3 Building Utilities % ,753 5 Real Property 1,718.85% 6,642 2,74 9,382 Total GS-Fac Svcs 116, ,981 1, , Human Resources 2 Direct Identify -5,69-5,69 3 Human Resources-Countywide % 2,321 3,973 24,294 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University 1.161% Total Human Resources 21,2-1 -1,668 19, Treasurer 5 Bank Charges % Deferred Compensation 9.427% Total Treasurer 1, ,429 [A] See schedule E for units definition - A48 -

72 2/13/29 9:38:59 AM Cost Center 4154: Public Health Dept-AS Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed CPU: 4154 Total 294, ,665 1,753 32,47 [A] See schedule E for units definition - A49 -

73 2/13/29 9:38:59 AM Cost Center 41814: PHD-Tobacco Settlement Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services % 941-6,179-5,238-5,238 Total Cnty Counsel 941-6,179-5,238-5, Auditor-Controller 5 Financial Accounting % 2,812 1,98 3,911 3,911 Total Aud-Cont 2,812 1,98 3,911 3, General Services-Purchasing 7 Procurement % 3,24 3,24 6,49 6,49 Total GS-Purchasing 3,24 3,24 6,49 6,49 65 Treasurer 5 Bank Charges 31.1% Total Treasurer CPU: Total 6,89-2,51 4,758 4,758 [A] See schedule E for units definition - A5 -

74 2/13/29 9:38:59 AM Cost Center 4: Alcohol, Drug & Mental Health Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 19, % 19,389-3,687 15,72 15,72 Total Str Use Allow 19,389-3,687 15,72 15,72 12 County Executive 4 Fiscal Mgmt Direct 37, % 65,523 4,235 15,758 15,758 5 Fiscal Mgmt CountyWide 24,425, % 16,922 4,67 21,529 21,529 Total Cnty Exec 226,445 8,841 37,287 37,287 1 County Counsel 2 Legal Services 64, % 97,333-17,61-12,551-22,828-22,828 Total Cnty Counsel 97,333-17,61-12,551-22,828-22, Landscape Maintenance 2 Bldg Landscape 2, % 28,66 9,283 37,889 37,889 3 Direct Identify 4, % 6, ,623 6,623 Total Land Maint 35,5 9,462 44,512 44, Auditor-Controller 2 Direct Identify 14, % 17,967 17,698 35,666 35,666 3 Financial Reporting 24,425, % 59,117 1,283 6,41 6,41 4 Fixed Asset Accounting % 2,231 1,231 3,462 3,462 5 Financial Accounting 16, % 13,466 7, , ,328 6 Customer Support 24,425, % 16, ,75 16,75 7 Internal Audit-Countywide 24,425, % 23,45-5,954 17,497 17,497 8 Internal Audit-Direct 29, % 36,77 36,77 73,54 73,54 1 Payroll % 58, ,35 58,35 [A] See schedule E for units definition - A51 -

75 2/13/29 9:38:59 AM Cost Center 4: Alcohol, Drug & Mental Health Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Aud-Cont 317,659 59, , , General Services-Purchasing 2 Surplus Property % 1, ,843 1,843 3 Mail Courier % 7,777 3,346 11,122 11,122 7 Procurement % 44,265-25,21 19,55 19,55 Total GS-Purchasing 53,75-21,55 32,2 32,2 633 General Services-Facilities Services 2 Building Maintenance 77, % 134,799-69,682-64, Building Utilities 4, % 4,669 4,669-9,339 4 Direct Identify - Bldg Charges 69, % 69,211 61,759 13,969 13,969 5 Real Property 3, % 15,69-55,14-39,945-39,945 Total GS-Fac Svcs 223,748-69,682-53,552-9,339 91,175 91, Human Resources 2 Direct Identify 23, % 53,11-32,316 2,794 2,794 3 Human Resources-Countywide % 18,48-7,418-12,99 16,891 16,891 4 Health Ins (not SI) % 314-1, Dental Ins (not SI) % 961-1, Employee University % 4, ,331-2,133-2,133 Total Human Resources 239,691-8,118-53, ,38 178,38 65 Treasurer 5 Bank Charges 5, % 5,96-3,856 2,5 2,5 7 Deferred Compensation % 4,568 1,731 6,299 6,299 Total Treasurer 1,475-2,125 8,349 8,349 [A] See schedule E for units definition - A52 -

76 2/13/29 9:38:59 AM Cost Center 4: Alcohol, Drug & Mental Health Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed CPU: 4 Total 1,312, ,41 3,43-9,339 1,121,545 1,121,545 [A] See schedule E for units definition - A53 -

77 2/13/29 9:38:59 AM Cost Center 431: ADMHS-Mental Health Services Act Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 4,33.998% 7,111 7,111 7,111 5 Fiscal Mgmt CountyWide 2,662,449.64% 17,541 17,541 17,541 Total Cnty Exec 24,652 24,652 24, Auditor-Controller 2 Direct Identify % 1,35 1,35 1,35 3 Financial Reporting 2,662, % 6,444 6,444 6,444 4 Fixed Asset Accounting 3.173% Financial Accounting 2,97.66% 18,665 18,665 18,665 6 Customer Support 2,662,449.62% 1,768 1,768 1,768 7 Internal Audit-Countywide 2,662, % 2,556 2,556 2,556 8 Internal Audit-Direct 3, % 4,8 4,8 4,8 1 Payroll % 7,237 7,237 7,237 Total Aud-Cont 41,916 41,916 41, General Services-Purchasing 2 Surplus Property 3.17% Procurement % 2,841 2,841 2,841 Total GS-Purchasing 2,935 2,935 2, Human Resources 3 Human Resources-Countywide % 22,34 22,34 22,34 4 Health Ins (not SI) 2.521% Dental Ins (not SI) 1.727% Total Human Resources 22,486 22,486 22, Treasurer [A] See schedule E for units definition - A54 -

78 2/13/29 9:38:59 AM Cost Center 431: ADMHS-Mental Health Services Act Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 5 Bank Charges % Deferred Compensation 7.325% Total Treasurer CPU: 431 Total 92,912 92,912 92,912 [A] See schedule E for units definition - A55 -

79 2/13/29 9:38:59 AM Cost Center 432: ADMHS-Alcohol and Drug Programs Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 2,641.1% 2,641 2,641 2,641 Total Str Use Allow 2,641 2,641 2, County Executive 4 Fiscal Mgmt Direct 3,14.777% 5,536 5,536 5,536 5 Fiscal Mgmt CountyWide 2,72, % 13,656 13,656 13,656 Total Cnty Exec 19,192 19,192 19,192 1 County Counsel 2 Legal Services 1,333.28% 2,2 2,2 2,2 Total Cnty Counsel 2,2 2,2 2,2 521 Landscape Maintenance 2 Bldg Landscape % Total Land Maint Auditor-Controller 2 Direct Identify % Financial Reporting 2,72,739.52% 5,17 5,17 5,17 4 Fixed Asset Accounting 1.58% Financial Accounting 3, % 25,639 25,639 25,639 6 Customer Support 2,72, % 1,376 1,376 1,376 7 Internal Audit-Countywide 2,72,739.52% 1,99 1,99 1,99 8 Internal Audit-Direct 2, % 3,12 3,12 3,12 1 Payroll % 5,585 5,585 5,585 Total Aud-Cont 43,61 43,61 43, General Services-Purchasing [A] See schedule E for units definition - A56 -

80 2/13/29 9:38:59 AM Cost Center 432: ADMHS-Alcohol and Drug Programs Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Surplus Property 1.57% Procurement % 13,197 13,197 13,197 Total GS-Purchasing 13,228 13,228 13, General Services-Facilities Services 2 Building Maintenance 18, % 32,749 32,749 32,749 Total GS-Fac Svcs 32,749 32,749 32, Human Resources 2 Direct Identify 6, % 13,694 13,694 13,694 3 Human Resources-Countywide % 17,242 17,242 17,242 4 Health Ins (not SI) % Dental Ins (not SI) 9.64% Employee University 2.323% 1, ,199 1,199 Total Human Resources 32, ,272 32, Treasurer 5 Bank Charges 1, % 1,666 1,666 1,666 7 Deferred Compensation 8.392% Total Treasurer 2,21 2,21 2,21 CPU: 432 Total 148, , ,541 [A] See schedule E for units definition - A57 -

81 2/13/29 9:39: AM Cost Center 44: Social Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 66, % 66,621 1,719 77,34 77,34 3 Betteravia Rental Rate 37, % 33,54-92, ,17 237,17 4 Social Services Rental Rate 53,42 1.% 446,83-76, , ,948 5 Casa Nueva Rental Rate 8, % 13,983-3,852 1,131 1,131 Total Str Use Allow 947, , , , County Executive 4 Fiscal Mgmt Direct 42, % 75,73 6,29 135, ,759 5 Fiscal Mgmt CountyWide 46,665, % 37,445 16, , ,157 Total Cnty Exec 383, , , ,915 1 County Counsel 2 Legal Services 47, % 611,953-48, -142,565-1,612-1,612 Total Cnty Counsel 611,953-48, -142,565-1,612-1, Landscape Maintenance 2 Bldg Landscape 17, % 24,344-8,392 15,952 15,952 3 Direct Identify 16, % 23,23-6, 17,23 17,23 Total Land Maint 47,367-14,392 32,974 32, Auditor-Controller 2 Direct Identify 4, % 5,66-8,739-3,133-3,133 3 Financial Reporting 46,665, % 112,945 16, ,4 129,4 4 Fixed Asset Accounting % 2,97 6 3,56 3,56 5 Financial Accounting 28, % 184,664 55,24 239, ,868 6 Customer Support 46,665, % 3,984 4,74 35,724 35,724 7 Internal Audit-Countywide 46,665, % 44,83-4,255 4,548 4,548 [A] See schedule E for units definition - A58 -

82 2/13/29 9:39: AM Cost Center 44: Social Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Payroll % 14,44 27,66 167,65 167,65 Total Aud-Cont 521,953 91, , , General Services-Purchasing 2 Surplus Property % 1, ,177 2,177 3 Mail Courier % 15,137 6,512 21,649 21,649 7 Procurement % 61,953 33,32 95,255 95,255 Total GS-Purchasing 78,436 4, ,81 119, General Services-Facilities Services 2 Building Maintenance 18,98.373% 31, , , ,31-477,31 3 Building Utilities 4 Direct Identify - Bldg Charges 253, % 251, , , ,619 5 Real Property 17, % 66,318 53, , ,959 6 Special Projects 8.2% 18-1,997-1,979-1,979 Total GS-Fac Svcs 349,83-254,177 61, , , Human Resources 2 Direct Identify 42, % 95,536 26, , ,162 3 Human Resources-Countywide % 432,324-9,464 69, , ,778 4 Health Ins (not SI) % 892-2,66-1,768-1,768 5 Dental Ins (not SI) % 2,83-2, Employee University 18, % 126,913-18,89 37,56 145, ,584 Total Human Resources 658,469-28, ,52 758, , Treasurer 3 Central Collections 2,542, % 123,827 21, , ,783 5 Bank Charges 24, % 24,546 2,448 26,993 26,993 [A] See schedule E for units definition - A59 -

83 2/13/29 9:39: AM Cost Center 44: Social Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Deferred Compensation % 12,421 6,53 18,474 18,474 Total Treasurer 16,794 3, , ,251 CPU: 44 Total 3,759, , ,726 3,196,632 3,196,632 [A] See schedule E for units definition - A6 -

84 2/13/29 9:39: AM Cost Center 441: IHSS Public Authority Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct % 1, ,871 1,871 5 Fiscal Mgmt CountyWide 64, % 4,219 1,724 5,944 5,944 Total Cnty Exec 5,253 2,562 7,815 7,815 1 County Counsel 2 Legal Services 1,51.31% 2, ,32 2,32 Total Cnty Counsel 2, ,32 2,32 61 Auditor-Controller 3 Financial Reporting 64, % 1, ,91 1,91 5 Financial Accounting % 3, ,437 3,437 6 Customer Support 64, % Internal Audit-Countywide 64, % Payroll 9.185% 1, ,27 2,27 Total Aud-Cont 7, ,689 8, General Services-Purchasing 7 Procurement % 3,24 1,18 4,24 4,24 Total GS-Purchasing 3,24 1,18 4,24 4,24 64 Human Resources 3 Human Resources-Countywide 9.185% 5,64 1,24 6,844 6,844 4 Health Ins (not SI) 8.219% Dental Ins (not SI) 4.248% Employee University 1, % 9,445-1,35 3,91 11,996 11,996 Total Human Resources 15,11-1,35 5,9 18,842 18, Treasurer [A] See schedule E for units definition - A61 -

85 2/13/29 9:39: AM Cost Center 441: IHSS Public Authority Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 5 Bank Charges % Deferred Compensation 3.163% Total Treasurer CPU: 441 Total 33,743-1,35 9,775 42,168 42,168 [A] See schedule E for units definition - A62 -

86 2/13/29 9:39: AM Cost Center 51: Agricultural Commissioner Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 166, % 11, ,692 4 Depreciation - Computers, 5 yr 11, % 2,318 2,318 Total Eq Use Allow 13, ,9 2 Structure Use Allowance 2 Structure Use Allowance 21, % 21,568 7,594 29,162 Total Str Use Allow 21,568 7,594 29, County Executive 4 Fiscal Mgmt Direct 1,657.41% 2,922-3, Fiscal Mgmt CountyWide 2,863, % 18,863 6,18 24,971 Total Cnty Exec 21,786 2,325 24,11 1 County Counsel 2 Legal Services 3, % 46,321 43,912 9,233 Total Cnty Counsel 46,321 43,912 9, Landscape Maintenance 2 Bldg Landscape 1, % 2, ,265 3 Direct Identify 4, % 6,899 3,323 1,221 Total Land Maint 9,619 2,867 12, Auditor-Controller 2 Direct Identify 1, % 1,561 1,561 3,123 3 Financial Reporting 2,863, % 6, ,728 4 Fixed Asset Accounting % 1, ,397 5 Financial Accounting 1, % 11,192 1,25 12,397 6 Customer Support 2,863, % 1, ,134 [A] See schedule E for units definition - A63 -

87 2/13/29 9:39: AM Cost Center 51: Agricultural Commissioner Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Internal Audit-Countywide 2,863, % 2, ,38 1 Payroll % 7, ,76 Total Aud-Cont 32,79 4,129 36, General Services-Purchasing 2 Surplus Property % Mail Courier % 11,249 4,839 16,88 7 Procurement 44.63% 4, ,392 Total GS-Purchasing 15,97 4,533 2, General Services-Facilities Services 2 Building Maintenance 18, % 32,27-33,342-1,315 3 Building Utilities 1, % 1,396 1,396-2,792 5 Real Property 1, % 6, ,42 Total GS-Fac Svcs 39,789-31,27-2,792 5, Human Resources 2 Direct Identify 4, % 9,96-4,661 5,298 3 Human Resources-Countywide % 21,934-1,45 1,934 22,823 4 Health Ins (not SI) % Dental Ins (not SI) 6.49% Employee University 1, % 12,244-1,15 5,629 16,722 Total Human Resources 44,244-2,195 2,768 44, Treasurer 5 Bank Charges % Deferred Compensation % [A] See schedule E for units definition - A64 -

88 2/13/29 9:39: AM Cost Center 51: Agricultural Commissioner Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 1, ,347 CPU: 51 Total 246,833-2,195 37,45-2, ,251 [A] See schedule E for units definition - A65 -

89 2/13/29 9:39: AM Cost Center 521: Landscape Maintenance Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 951, % 63,454 3,88 67,262 13,427 Total Eq Use Allow 63,454 3,88 67,262 13,427 2 Structure Use Allowance 2 Structure Use Allowance 45, % 45,727-1,384 44,344 5 Total Str Use Allow 45,727-1,384 44, County Executive 4 Fiscal Mgmt Direct 1, % 18, ,11 3,813 5 Fiscal Mgmt CountyWide 6,491, % 42,769 15,8 57,849 11,548 Total Cnty Exec 6,936 16,14 76,95 15,361 1 County Counsel 2 Legal Services 38, % 57,251 23,714 8,964 16,162 Total Cnty Counsel 57,251 23,714 8,964 16, Auditor-Controller 2 Direct Identify 3, % 4,55 1,93 5,643 1,126 3 Financial Reporting 6,491, % 15,49 2,27 17,256 3,445 4 Fixed Asset Accounting % 6,31-1,2 5,11 1, 5 Financial Accounting 16, % 13,462 29,48 132,942 26,538 6 Customer Support 6,491, % 4, ,6 1,1 7 Internal Audit-Countywide 6,491, % 5, ,428 1,83 8 Internal Audit-Direct -17,486-17,486-3,491 1 Payroll % 26,17 6,268 32,437 6,475 Total Aud-Cont 165,446 2, ,292 37, General Services-Purchasing [A] See schedule E for units definition - A66 -

90 2/13/29 9:39: AM Cost Center 521: Landscape Maintenance Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Surplus Property % 2,67 1,17 3, Mail Courier % 16,34 6,64 22,945 4,58 7 Procurement % 3,466 13,238 43,75 8,724 Total GS-Purchasing 49,414 2,86 7,274 14, General Services-Facilities Services 2 Building Maintenance 29,15.61% 5,526 11,491 62,16 3 Building Utilities % Direct Identify - Bldg Charges 4, % 4,742-12,92-7,35-7,35 5 Real Property 25, % 99,527-19,789 14,844 94,582 6 Special Projects Total GS-Fac Svcs 154,984-19,789 13, ,982-7,35 64 Human Resources 2 Direct Identify 6, % 15,9 1,12 16,12 3,214 3 Human Resources-Countywide % 84,37-1,367 13,391 96,61 19,175 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University 1,27 2.5% 8,867-1,27-3,251 4, Total Human Resources 18,385-2,637 1, ,173 23,19 65 Treasurer 5 Bank Charges 2, % 2, , Deferred Compensation % 2, , Total Treasurer 4,14 1,56 5,196 1,37 CPU: 521 Total 79,737-22,426 19, , ,541 [A] See schedule E for units definition - A67 -

91 2/13/29 9:39: AM Cost Center 52371: Providence Landing CFD Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 2, % 5,112 5,112 5,112 Total Cnty Exec 5,112 5,112 5,112 1 County Counsel 2 Legal Services 2,67.55% 4,9 4,9 4,9 Total Cnty Counsel 4,9 4,9 4,9 61 Auditor-Controller 2 Direct Identify 22.12% Financial Accounting 24.5% Total Aud-Cont CPU: Total 9,33 9,33 9,33 [A] See schedule E for units definition - A68 -

92 2/13/29 9:39:1 AM Cost Center 531: Planning & Development Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 64, % 4,293 3,473 7,766 4 Depreciation - Computers, 5 yr 149, % 29,887 16,963 46,85 Total Eq Use Allow 34,18 2,437 54,616 2 Structure Use Allowance 2 Structure Use Allowance 26,25.989% 26,25-2,625 23,625 Total Str Use Allow 26,25-2,625 23, County Executive 4 Fiscal Mgmt Direct 3,262.87% 5,752-3,675 2,77 5 Fiscal Mgmt CountyWide 8,643, % 56,945 27,829 84,774 Total Cnty Exec 62,697 24,155 86,852 1 County Counsel 2 Legal Services 756, % 1,135,371-95,37 218,355 1,258,357 Total Cnty Counsel 1,135,371-95,37 218,355 1,258, Landscape Maintenance 2 Bldg Landscape 3, % 5,27 1,178 6,448 Total Land Maint 5,27 1,178 6, Auditor-Controller 2 Direct Identify 3, % 4,353 1,5 5,43 3 Financial Reporting 8,643, % 2,92 6,924 27,844 4 Fixed Asset Accounting % 1, ,1 5 Financial Accounting 11, % 72,196 24,485 96,682 6 Customer Support 8,643, % 5,739 1,932 7,671 7 Internal Audit-Countywide 8,643, % 8,298 1,183 9,481 [A] See schedule E for units definition - A69 -

93 2/13/29 9:39:1 AM Cost Center 531: Planning & Development Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Payroll % 19,73 6,68 25,142 Total Aud-Cont 131,661 41, , General Services-Purchasing 2 Surplus Property 16.99% Mail Courier 6.196% ,152 7 Procurement % 9,44-4,87 5,353 Total GS-Purchasing 1,774-3,524 7, General Services-Facilities Services 2 Building Maintenance 36, % 63,59 3,479 66,987 3 Building Utilities 5 Real Property % 842-9,419-8,577 Total GS-Fac Svcs 64,351-5,94 58, Human Resources 2 Direct Identify 18, % 42,659 3,22 45,681 3 Human Resources-Countywide % 58,88-3,274 16,441 72,47 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University 2, % 18,82-2,64-17,69-1,429 Total Human Resources 12,857-5,914 1, ,27 65 Treasurer 3 Central Collections 16,833.8% ,11 5 Bank Charges 2,98.656% 2, ,792 7 Deferred Compensation % 1, ,565 [A] See schedule E for units definition - A7 -

94 2/13/29 9:39:1 AM Cost Center 531: Planning & Development Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 4, ,466 CPU: 531 Total 1,596,27-11, ,784 1,79,526 [A] See schedule E for units definition - A71 -

95 2/13/29 9:39:1 AM Cost Center 5346: 99-RDA Isla Vista Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 2 Direct Identify 11,9 1.% 2,35 1,348-2,35 1,348 1,348 4 Fiscal Mgmt Direct -1,541-1,541-1,541 Total Cnty Exec 2, , County Counsel 2 Legal Services 47,36.979% 71,32 31,857-71,32 31,857 31,857 Total Cnty Counsel 71,32 31,857-71,32 31,857 31, Auditor-Controller 2 Direct Identify 24, % 3,395-8,75-3,395-8,75-8,75 5 Financial Accounting 1,59.221% 6,8 4,631 11,43 11,43 Total Aud-Cont 37,195-4,12-3,395 2,68 2, General Services-Purchasing 7 Procurement 42.61% 3,849 2,742 6,592 6,592 Total GS-Purchasing 3,849 2,742 6,592 6, General Services-Facilities Services 6 Special Projects -21,2-21,2-21,2 Total GS-Fac Svcs -21,2-21,2-21,2 64 Human Resources 2 Direct Identify Employee University.% Total Human Resources Treasurer 5 Bank Charges 14.44% [A] See schedule E for units definition - A72 -

96 2/13/29 9:39:1 AM Cost Center 5346: 99-RDA Isla Vista Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer CPU: 5346 Total 132,522 9,99-121,733 19,889 19,889 [A] See schedule E for units definition - A73 -

97 2/13/29 9:39:1 AM Cost Center 535: P&D-Energy Division Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 77, % 5,191 5,191 1,381 4 Depreciation - Computers, 5 yr Total Eq Use Allow 5,191 4,98 1,99 2 Structure Use Allowance 2 Structure Use Allowance 18,44.695% 18,44 18,44 36,879 Total Str Use Allow 18,44 18,44 36, County Executive 4 Fiscal Mgmt Direct % Fiscal Mgmt CountyWide 865,639.28% 5,73 1,34 6,737 Total Cnty Exec 6, ,466 1 County Counsel 2 Legal Services 2, % 31,56-35,819-13,713-18,26 Total Cnty Counsel 31,56-35,819-13,713-18, Landscape Maintenance 2 Bldg Landscape 2, % 3,647 3,647 7,294 Total Land Maint 3,647 3,647 7, Auditor-Controller 2 Direct Identify % Financial Reporting 865,639.29% 2, ,946 4 Fixed Asset Accounting 1.58% Financial Accounting 1,42.292% 9,2 1,65 1,652 6 Customer Support 865, % Internal Audit-Countywide 865,639.29% [A] See schedule E for units definition - A74 -

98 2/13/29 9:39:1 AM Cost Center 535: P&D-Energy Division Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct 2,38.994% 2,921 1,874 4,795 1 Payroll 9.184% 1, ,124 Total Aud-Cont 17,733 2,496 2, General Services-Purchasing 2 Surplus Property 1.57% Procurement % 2, ,555 Total GS-Purchasing 2, ,6 633 General Services-Facilities Services 2 Building Maintenance 25, % 44,384 44,384 88,769 5 Real Property 52.25% Total GS-Fac Svcs 44,587 44,251 88, Human Resources 2 Direct Identify 1, % 3,456 2,396 5,852 3 Human Resources-Countywide 9.184% 5,574-2,11 3,473 4 Health Ins (not SI) 8.225% Dental Ins (not SI) 4.264% Employee University 1.161% ,816-2,217 Total Human Resources 9, ,632 7,53 65 Treasurer 5 Bank Charges % Deferred Compensation 7.316% Total Treasurer CPU: 535 Total 14,15-35,919 57, ,49 [A] See schedule E for units definition - A75 -

99 2/13/29 9:39:1 AM Cost Center 536: P&D-Building & Safety Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 46,17.329% 3,8 2,166 5,246 4 Depreciation - Computers, 5 yr 1,86.666% 2,17-2, Total Eq Use Allow 5, ,887 2 Structure Use Allowance 2 Structure Use Allowance 9,32.34% 9,32-9, Total Str Use Allow 9,32-9, County Executive 4 Fiscal Mgmt Direct 1, % 2,269-3, Fiscal Mgmt CountyWide 3,41,421.82% 22,469 4,956 27,425 Total Cnty Exec 24,738 1,89 26,628 1 County Counsel 2 Legal Services 32, % 48,54 13,987 62,526 Total Cnty Counsel 48,54 13,987 62, Landscape Maintenance 2 Bldg Landscape % 1,131-3,713-2,582 Total Land Maint 1,131-3,713-2, Auditor-Controller 2 Direct Identify 1, % 1, ,456 3 Financial Reporting 3,41, % 8, ,91 4 Fixed Asset Accounting 7.43% Financial Accounting 5, % 35,19 4,277 39,297 6 Customer Support 3,41, % 2, ,239 7 Internal Audit-Countywide 3,41, % 3,274-1,6 2,269 [A] See schedule E for units definition - A76 -

100 2/13/29 9:39:1 AM Cost Center 536: P&D-Building & Safety Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Payroll % 7, ,962 Total Aud-Cont 58,81 3,844 62, General Services-Purchasing 2 Surplus Property 7.398% Mail Courier % 8,61 3,664 12,275 7 Procurement % 1, Total GS-Purchasing 1,24 2,785 12, General Services-Facilities Services 2 Building Maintenance 16,11.332% 28,75-33,917-5,842 3 Building Utilities 5 Real Property 53.25% 24-2,736-2,532 Total GS-Fac Svcs 28,279-36,653-8, Human Resources 2 Direct Identify -1,36-1,36 3 Human Resources-Countywide % 24, ,446 4 Health Ins (not SI) 34.97% Dental Ins (not SI) % Employee University 1, % 11,194-1,7-1,24-71 Total Human Resources 35,497-1,7-12,599 21, Treasurer 5 Bank Charges % Deferred Compensation % ,358 Total Treasurer 1, ,56 [A] See schedule E for units definition - A77 -

101 2/13/29 9:39:1 AM Cost Center 536: P&D-Building & Safety Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed CPU: 536 Total 222,711-1,7-4,218 18,793 [A] See schedule E for units definition - A78 -

102 2/13/29 9:39:1 AM Cost Center 53641: P&D-Petroleum Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 69.17% Fiscal Mgmt CountyWide 182,68.44% 1, ,654 1,654 Total Cnty Exec 1, ,668 1, Auditor-Controller 2 Direct Identify 74.41% Financial Reporting 182,68.44% Financial Accounting % 1, ,52 2,52 6 Customer Support 182,68.41% Internal Audit-Countywide 182,68.44% Payroll 2.42% Total Aud-Cont 2, ,425 3, General Services-Purchasing 3 Mail Courier % 3,888 1,673 5,561 5,561 Total GS-Purchasing 3,888 1,673 5,561 5, Human Resources 3 Human Resources-Countywide 2.42% 1, ,27 1,27 4 Health Ins (not SI) 2.53% Dental Ins (not SI) 2.139% Employee University 1.161% Total Human Resources 1, ,76 1,76 65 Treasurer 5 Bank Charges 74.23% Deferred Compensation [A] See schedule E for units definition - A79 -

103 2/13/29 9:39:2 AM Cost Center 53641: P&D-Petroleum Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer CPU: Total 1,18-5 2,354 12,411 12,411 [A] See schedule E for units definition - A8 -

104 2/13/29 9:39:2 AM Cost Center 541: Public Works-Admin Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 77, % 5,177 3,995 9,172 3 Depreciation - Computers, 3 yr -4,918-4,918 4 Depreciation - Computers, 5 yr 63, % 12,625-2,843 9,781 Total Eq Use Allow 17,82-3,766 14,36 2 Structure Use Allowance 2 Structure Use Allowance 1,15.381% 1,15-3,787 6,318 Total Str Use Allow 1,15-3,787 6, County Executive 4 Fiscal Mgmt Direct % 1, Fiscal Mgmt CountyWide 1,646,88.396% 1,845 4,839 15,684 Total Cnty Exec 12,32 4,618 16,649 1 County Counsel 2 Legal Services 26, % 39,816-2,96 13,931 5,787 Total Cnty Counsel 39,816-2,96 13,931 5, Landscape Maintenance 2 Bldg Landscape 1, % 1, ,43 Total Land Maint 1, ,43 61 Auditor-Controller 2 Direct Identify % Financial Reporting 1,646,88.398% 3,984 1,97 5,81 4 Fixed Asset Accounting % 1, ,821 5 Financial Accounting 2, % 13,959 1,799 15,758 6 Customer Support 1,646,88.372% 1, ,41 [A] See schedule E for units definition - A81 -

105 2/13/29 9:39:2 AM Cost Center 541: Public Works-Admin Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Internal Audit-Countywide 1,646,88.398% 1, ,693 8 Internal Audit-Direct 5.2% Payroll % 3, ,853 Total Aud-Cont 25,381 4,62 29, General Services-Purchasing 2 Surplus Property % ,12 3 Mail Courier % 4,722 1,992 6,713 7 Procurement % 2,474-1,86-8,331 Total GS-Purchasing 7,885-8, General Services-Facilities Services 2 Building Maintenance 15, % 27,1-1,787 25,222 3 Building Utilities 5 Real Property 2,114.99% 8,173 8,173 16,346 Total GS-Fac Svcs 35,183 6,385 41, Human Resources 2 Direct Identify 15, % 35,471-7,573 27,898 3 Human Resources-Countywide % 9,498-6,752 3,29 6,37 4 Health Ins (not SI) % Dental Ins (not SI) 4.278% Employee University % 1, , Total Human Resources 46,85-6,852-5,599 33, Treasurer 5 Bank Charges % Deferred Compensation % [A] See schedule E for units definition - A82 -

106 2/13/29 9:39:2 AM Cost Center 541: Public Works-Admin Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer ,178 CPU: 541 Total 197,172-9,812 8, ,698 [A] See schedule E for units definition - A83 -

107 2/13/29 9:39:2 AM Cost Center 5421: Public Works-Roads Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 6,829.49% Total Eq Use Allow Structure Use Allowance 2 Structure Use Allowance 13, % 13,112-4,497 8,615 8,615 Total Str Use Allow 13,112-4,497 8,615 8, County Executive 4 Fiscal Mgmt Direct 4, % 7,361-5,623 1,738 1,738 5 Fiscal Mgmt CountyWide 11,74, % 77,111 21,745 98,857 98,857 Total Cnty Exec 84,472 16,122 1,595 1,595 1 County Counsel 2 Legal Services 64, % 96,29-24,731 71,478 71,478 Total Cnty Counsel 96,29-24,731 71,478 71, Landscape Maintenance 2 Bldg Landscape 1,884.45% 2, ,955 1,955 Total Land Maint 2, ,955 1, Auditor-Controller 2 Direct Identify 24, % 3,37 19,866 49,93 49,93 3 Financial Reporting 11,74, % 28,328 1,714 3,42 3,42 4 Fixed Asset Accounting % 16,426-2,259 14,167 14,167 5 Financial Accounting 11, % 74,739 4,73 79,469 79,469 6 Customer Support 11,74, % 7, ,34 8,34 7 Internal Audit-Countywide 11,74, % 11,237-2,294 8,943 8,943 8 Internal Audit-Direct 35.14% [A] See schedule E for units definition - A84 -

108 2/13/29 9:39:2 AM Cost Center 5421: Public Works-Roads Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Payroll % 28,188 4,78 32,266 32,266 Total Aud-Cont 196,769 25, ,72 222, General Services-Purchasing 2 Surplus Property % 7,65 3,439 11,44 11,44 3 Mail Courier % 19,442 8,324 27,767 27,767 7 Procurement % 34,1-2,52 31,481 31,481 Total GS-Purchasing 61,49 9,244 7,292 7, General Services-Facilities Services 2 Building Maintenance 156, % 273, ,72 396, ,922 3 Building Utilities 5 Real Property 1, % 4, ,65 5,235 5,235 Total GS-Fac Svcs 277, ,36 42,157 42, Human Resources 2 Direct Identify 3, % 8,728-6,34 2,424 2,424 3 Human Resources-Countywide % 87,18 6,517 93,535 93,535 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University 1, % 9,935-1,42 3,449 11,964 11,964 Total Human Resources 16,541-1,42 2,173 17,294 17, Treasurer 5 Bank Charges 3,15.943% 3,23-1,182 1,841 1,841 7 Deferred Compensation % 2,683 1,242 3,925 3,925 Total Treasurer 5,76 6 5,766 5,766 [A] See schedule E for units definition - A85 -

109 2/13/29 9:39:2 AM Cost Center 5421: Public Works-Roads Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed CPU: 5421 Total 844,528-2,19 149, , ,782 [A] See schedule E for units definition - A86 -

110 2/13/29 9:39:2 AM Cost Center 54221: General Services-Airports Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 4 Fixed Asset Accounting 1.58% Financial Accounting % 2, ,44 2,44 Total Aud-Cont 2, ,499 2, General Services-Purchasing 2 Surplus Property 1.57% Procurement Total GS-Purchasing General Services-Facilities Services 6 Special Projects 2, % 6,18-2,83 3,492 7,517 7,517 Total GS-Fac Svcs 6,18-2,83 3,492 7,517 7, Treasurer 5 Bank Charges 17.5% Total Treasurer CPU: Total 8,53-2,83 2,899 9,32 9,32 [A] See schedule E for units definition - A87 -

111 2/13/29 9:39:2 AM Cost Center 543: Public Works-Surveyor Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 243, % 16,257 16,257 4 Depreciation - Computers, 5 yr 9,69.598% 1,814-2, Total Eq Use Allow 18,71-2,38 15,691 2 Structure Use Allowance 2 Structure Use Allowance 4,31.162% 4,31-1,787 2,515 Total Str Use Allow 4,31-1,787 2, County Executive 4 Fiscal Mgmt Direct % 1, Fiscal Mgmt CountyWide 1,759,61.423% 11,589 3,24 14,793 Total Cnty Exec 12,695 2,344 15,39 1 County Counsel 2 Legal Services 4, % 6,315 6,843 67,158 Total Cnty Counsel 6,315 6,843 67, Landscape Maintenance 2 Bldg Landscape % Total Land Maint Auditor-Controller 2 Direct Identify % Financial Reporting 1,759,61.426% 4, ,484 4 Fixed Asset Accounting % Financial Accounting 2, % 13,766 1,419 15,185 6 Customer Support 1,759,61.398% 1, ,24 7 Internal Audit-Countywide 1,759,61.426% 1, ,328 [A] See schedule E for units definition - A88 -

112 2/13/29 9:39:2 AM Cost Center 543: Public Works-Surveyor Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct 5.2% Payroll 2.427% 4, ,448 Total Aud-Cont 26,15 1,76 27, General Services-Purchasing 2 Surplus Property % Mail Courier 6.196% ,152 7 Procurement 3.429% 2,749 2,12 4,761 Total GS-Purchasing 3,927 2,486 6, General Services-Facilities Services 2 Building Maintenance 1, % 17,887 1,395 19,282 3 Building Utilities 5 Real Property 51.24% Total GS-Fac Svcs 18,85 1,593 19, Human Resources 2 Direct Identify 12, % 29,34 19,39 48,73 3 Human Resources-Countywide 2.426% 12, ,125 4 Health Ins (not SI) % Dental Ins (not SI) 11.77% Employee University 4.646% 2, ,117 4,515 Total Human Resources 45, ,512 66, Treasurer 5 Bank Charges % Deferred Compensation 6.296% [A] See schedule E for units definition - A89 -

113 2/13/29 9:39:2 AM Cost Center 543: Public Works-Surveyor Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer CPU: 543 Total 189, , ,917 [A] See schedule E for units definition - A9 -

114 2/13/29 9:39:2 AM Cost Center 5441: Public Works-Flood Control Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 1,213.3% 2,139-1, Fiscal Mgmt CountyWide 3,4,78.817% 22,45 8,341 3,747 3,747 Total Cnty Exec 24,544 7,182 31,726 31,726 1 County Counsel 2 Legal Services 33,335.69% 5,55-3,17 46,948 46,948 Total Cnty Counsel 5,55-3,17 46,948 46, Landscape Maintenance 2 Bldg Landscape 1, % 2, ,51 2,51 Total Land Maint 2, ,51 2,51 61 Auditor-Controller 2 Direct Identify 1, % 2,4 2,341 4,741 4,741 3 Financial Reporting 3,4,78.823% 8,231 1,471 9,72 9,72 4 Fixed Asset Accounting % 4, ,442 4,442 5 Financial Accounting 9, % 59,554 11,256 7,81 7,81 6 Customer Support 3,4,78.769% 2, ,677 2,677 7 Internal Audit-Countywide 3,4,78.823% 3, ,93 3,93 8 Internal Audit-Direct 1.4% Payroll % 7,586 1,467 9,53 9,53 Total Aud-Cont 87,565 16,977 14,542 14, General Services-Purchasing 2 Surplus Property % 1,972 1,63 3,35 3,35 3 Mail Courier % 12,499 5,337 17,836 17,836 7 Procurement % 9, ,26 1,26 [A] See schedule E for units definition - A91 -

115 2/13/29 9:39:2 AM Cost Center 5441: Public Works-Flood Control Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total GS-Purchasing 23,91 6,986 3,896 3, General Services-Facilities Services 2 Building Maintenance 75, % 131,57 79,426 21,995 21,995 3 Building Utilities 5 Real Property 19.89% ,36 1,36 Total GS-Fac Svcs 132,35 79, ,31 212,31 64 Human Resources 2 Direct Identify % -16-3,62-3,78-3,78 3 Human Resources-Countywide % 23,419 3,827 27,246 27,246 4 Health Ins (not SI) 34.98% Dental Ins (not SI) 13.95% Employee University % 1, Total Human Resources 24, ,994 24, Treasurer 5 Bank Charges 1, % 1, Deferred Compensation % ,532 1,532 Total Treasurer 2, ,482 2,482 CPU: 5441 Total 347, ,41 456, ,119 [A] See schedule E for units definition - A92 -

116 2/13/29 9:39:3 AM Cost Center 54471: Public Works-Water Agency Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 2,833.17% 2, ,824 2,824 Total Str Use Allow 2, ,824 2, County Executive 4 Fiscal Mgmt Direct % Fiscal Mgmt CountyWide 711, % 4,688 1,739 6,427 6,427 Total Cnty Exec 5,135 1,495 6,63 6,63 1 County Counsel 2 Legal Services 9,931.26% 14,912 5,678 2,59 2,59 Total Cnty Counsel 14,912 5,678 2,59 2, Landscape Maintenance 2 Bldg Landscape 47.97% Total Land Maint Auditor-Controller 2 Direct Identify 91.5% Financial Reporting 711, % 1, ,27 2,27 5 Financial Accounting % 6, ,931 6,931 6 Customer Support 711, % Internal Audit-Countywide 711, % Internal Audit-Direct 2.1% Payroll 7.143% 1, ,3 1,3 Total Aud-Cont 1, ,383 11, General Services-Purchasing 3 Mail Courier % 4,722 1,992 6,713 6,713 [A] See schedule E for units definition - A93 -

117 2/13/29 9:39:3 AM Cost Center 54471: Public Works-Water Agency Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Procurement 44.63% 4,32 2,65 6,97 6,97 Total GS-Purchasing 8,754 4,57 12,811 12, General Services-Facilities Services 2 Building Maintenance 4,282.88% 7,463 1,824 9,287 9,287 3 Building Utilities Total GS-Fac Svcs 7,463 1,824 9,287 9, Human Resources 2 Direct Identify Human Resources-Countywide 7.142% 4,37-1,336 2,971 2,971 4 Health Ins (not SI) 7.179% Dental Ins (not SI) 4.262% Employee University % 1, ,884 1,884 Total Human Resources 5, ,785 4, Treasurer 5 Bank Charges % Deferred Compensation 4.25% Total Treasurer CPU: Total 55, ,8 69,54 69,54 [A] See schedule E for units definition - A94 -

118 2/13/29 9:39:3 AM Cost Center 54478: Public Works-Project Cleanwater Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 4 Fixed Asset Accounting 1.58% Financial Accounting % 2, ,19 Total Aud-Cont 2, , General Services-Purchasing 2 Surplus Property 1.57% Procurement 14.2% 1, ,459 Total GS-Purchasing 1, ,55 64 Human Resources 1 Employee University 5.81% Total Human Resources Treasurer 5 Bank Charges 63.2% Total Treasurer CPU: Total 4, ,386 [A] See schedule E for units definition - A95 -

119 2/13/29 9:39:3 AM Cost Center 545: Public Works-Solid Waste Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 2, % 4,749-2,71 2,39 2,39 5 Fiscal Mgmt CountyWide 7,55, % 49,745 17,941 67,686 67,686 Total Cnty Exec 54,494 15,231 69,725 69,725 1 County Counsel 2 Legal Services 32, % 49,173-18,645 27,954 58,481 58,481 Total Cnty Counsel 49,173-18,645 27,954 58,481 58, Landscape Maintenance 2 Bldg Landscape % 1, Total Land Maint 1, Auditor-Controller 2 Direct Identify 1, % 2,215 1,696 3,911 3,911 3 Financial Reporting 7,55, % 18,275 2,987 21,261 21,261 4 Fixed Asset Accounting % 1,951-1,56 9,444 9,444 5 Financial Accounting 9, % 63,438 12,385 75,823 75,823 6 Customer Support 7,55, % 5, ,868 5,868 7 Internal Audit-Countywide 7,55, % 7, ,726 6,726 8 Internal Audit-Direct 22.9% Payroll % 19,85 4,59 23,144 23,144 Total Aud-Cont 126,254 19, , , General Services-Purchasing 2 Surplus Property % 5,7 2,293 7,363 7,363 3 Mail Courier % 1,346 4,451 14,797 14,797 7 Procurement % 39,591 1,472 41,63 41,63 [A] See schedule E for units definition - A96 -

120 2/13/29 9:39:3 AM Cost Center 545: Public Works-Solid Waste Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total GS-Purchasing 55,8 8,216 63,223 63, General Services-Facilities Services 2 Building Maintenance 56, % 98,644 61,658 16,32 16,32 3 Building Utilities 6 Special Projects Total GS-Fac Svcs 98,644 6, , , Human Resources 2 Direct Identify 4, % 1,675 6,727 17,41 17,41 3 Human Resources-Countywide % 58,917 9,75 67,992 67,992 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University % 3, ,725 2,725 Total Human Resources 73, ,957 87,72 87,72 65 Treasurer 3 Central Collections 3,774.18% Bank Charges 2, % 2, ,39 2,39 7 Deferred Compensation % 1, ,631 1,631 Total Treasurer 4, ,243 4,243 CPU: 545 Total 462,243-19,1 146,63 589, ,746 [A] See schedule E for units definition - A97 -

121 2/13/29 9:39:3 AM Cost Center 5456: Public Works-Laguna Sanitation Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct % Fiscal Mgmt CountyWide 1,42, % 9,362 3,31 12,663 12,663 Total Cnty Exec 1,255 2,774 13,29 13,29 1 County Counsel 2 Legal Services 11,1.228% 16,532 1,939 27,471 27,471 Total Cnty Counsel 16,532 1,939 27,471 27, Auditor-Controller 2 Direct Identify % ,182-4,36-4,36 3 Financial Reporting 1,42, % 3, ,965 3,965 4 Fixed Asset Accounting % 2, ,13 3,13 5 Financial Accounting 2,496.52% 16,27 3,411 19,438 19,438 6 Customer Support 1,42, % ,95 1,95 7 Internal Audit-Countywide 1,42, % 1, ,247 1,247 8 Internal Audit-Direct 4.2% Payroll % 3, ,76 3,76 Total Aud-Cont 27, ,25 28, General Services-Purchasing 2 Surplus Property % 1, ,12 2,12 3 Mail Courier % 3,888 1,673 5,561 5,561 7 Procurement % 14,938 8,667 23,66 23,66 Total GS-Purchasing 2,24 11,83 31,287 31, General Services-Facilities Services 2 Building Maintenance 3,21.66% 5,594 5,594 11,188 11,188 [A] See schedule E for units definition - A98 -

122 2/13/29 9:39:3 AM Cost Center 5456: Public Works-Laguna Sanitation Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total GS-Fac Svcs 5,594 5,594 11,188 11, Human Resources 2 Direct Identify 2,241.5% 5,92 5,92 1,184 1,184 3 Human Resources-Countywide % 9, ,578 1,578 4 Health Ins (not SI) % Dental Ins (not SI) 3.29% Employee University 2.323% 1, ,284 2,484 2,484 Total Human Resources 16, ,229 23,167 23, Treasurer 5 Bank Charges % Deferred Compensation 8.376% Total Treasurer 1, CPU: 5456 Total 97, , ,3 135,3 [A] See schedule E for units definition - A99 -

123 2/13/29 9:39:3 AM Cost Center 55: Housing and Community Development Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 58, % 3,899 1,18 4,917 Total Eq Use Allow 3,899 1,18 4,917 2 Structure Use Allowance 2 Structure Use Allowance 2,57.94% 2,57 4 2,511 Total Str Use Allow 2,57 4 2, County Executive 4 Fiscal Mgmt Direct 2, % 5,71 4,686 9,757 5 Fiscal Mgmt CountyWide 1,8,61.26% 7,119 1,421 8,54 Total Cnty Exec 12,19 6,16 18,297 1 County Counsel 2 Legal Services 26, % 4,228 2,464 42,692 Total Cnty Counsel 4,228 2,464 42, Landscape Maintenance 2 Bldg Landscape % Total Land Maint Auditor-Controller 2 Direct Identify 3, % 4,62-14,36-1,244 3 Financial Reporting 1,8,61.261% 2, ,492 4 Fixed Asset Accounting 3.173% Financial Accounting 1, % 8,257 2,89 1,346 6 Customer Support 1,8,61.244% Internal Audit-Countywide 1,8,61.261% 1, Internal Audit-Direct % ,5-56,73 [A] See schedule E for units definition - A1 -

124 2/13/29 9:39:3 AM Cost Center 55: Housing and Community Development Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Payroll % 2, ,216 Total Aud-Cont 19,337-69,557-5, General Services-Purchasing 2 Surplus Property 3.17% Mail Courier % 2, ,456 7 Procurement 49.71% 4,491 1,294 5,784 Total GS-Purchasing 7,84 2,327 9, General Services-Facilities Services 2 Building Maintenance 19, % 33,543 3,579 37,122 3 Building Utilities 5 Real Property 2, % 9,478 8,99 18,387 Total GS-Fac Svcs 43,22 12,487 55,59 64 Human Resources 2 Direct Identify 1.% 3-1,128-1,125 3 Human Resources-Countywide % 6, ,562 4 Health Ins (not SI) 7.184% Dental Ins (not SI) 3.211% Employee University % 3, ,69 8 Total Human Resources 9, ,948 5, Treasurer 5 Bank Charges % Deferred Compensation 5.236% Total Treasurer [A] See schedule E for units definition - A11 -

125 2/13/29 9:39:3 AM Cost Center 55: Housing and Community Development Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed CPU: 55 Total 139, ,17 89,964 [A] See schedule E for units definition - A12 -

126 2/13/29 9:39:3 AM Cost Center 552: HCD - Affordable Housing Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services 447.9% ,341 1,341 Total Cnty Counsel ,341 1, Auditor-Controller 2 Direct Identify % Financial Accounting 334.7% 2, ,782 2,782 Total Aud-Cont 2, ,175 3, General Services-Purchasing 7 Procurement % 1, Total GS-Purchasing 1, General Services-Facilities Services 5 Real Property -4,645-4,645-4,645 Total GS-Fac Svcs -4,645-4,645-4, Treasurer 5 Bank Charges 127.4% Total Treasurer CPU: 552 Total 4,147-3, [A] See schedule E for units definition - A13 -

127 2/13/29 9:39:4 AM Cost Center 5521: HCD - Collateralized Loans Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 5 Financial Accounting Total Aud-Cont Treasurer 5 Bank Charges Total Treasurer CPU: 5521 Total [A] See schedule E for units definition - A14 -

128 2/13/29 9:39:4 AM Cost Center 553: HCD - Home Program Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services 5,15.16% 7,665 4,164 11,83 11,83 Total Cnty Counsel 7,665 4,164 11,83 11,83 61 Auditor-Controller 5 Financial Accounting % 1, ,842 1,842 Total Aud-Cont 1, ,842 1, Treasurer 5 Bank Charges 22.7% Total Treasurer CPU: 553 Total 8,868 4,85 13,673 13,673 [A] See schedule E for units definition - A15 -

129 2/13/29 9:39:4 AM Cost Center 554: HCD - Orcutt CFD Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 4, % 7,72 7,72 15,44 15,44 Total Cnty Exec 7,72 7,72 15,44 15,44 1 County Counsel 2 Legal Services Total Cnty Counsel Auditor-Controller 5 Financial Accounting 71.15% Total Aud-Cont General Services-Purchasing 7 Procurement 3.43% Total GS-Purchasing CPU: 554 Total 8,433 7,613 16,46 16,46 [A] See schedule E for units definition - A16 -

130 2/13/29 9:39:4 AM Cost Center 555: HCD - IV RDA Housing Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 5 Financial Accounting Total Aud-Cont CPU: 555 Total [A] See schedule E for units definition - A17 -

131 2/13/29 9:39:4 AM Cost Center 556: HCD-Community Development Block Grant Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services 4,836.1% 7,261 7,261 7,261 Total Cnty Counsel 7,261 7,261 7, Auditor-Controller 5 Financial Accounting 23.42% 1,33 1,33 1,33 Total Aud-Cont 1,33 1,33 1,33 CPU: 556 Total 8,565 8,565 8,565 [A] See schedule E for units definition - A18 -

132 2/13/29 9:39:4 AM Cost Center 61: Auditor-Controller Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 496, % 33,132 1,579 34,711 3 Depreciation - Computers, 3 yr -2,744-2,744 4 Depreciation - Computers, 5 yr 158, % 31,647 18,442 5,88 Total Eq Use Allow 64, ,56 2 Structure Use Allowance 2 Structure Use Allowance 17,51.659% 17, ,1 3 Betteravia Rental Rate % 2, ,516 Total Str Use Allow 19, , County Executive 4 Fiscal Mgmt Direct 3, % 5,511 1,253 6,764 5 Fiscal Mgmt CountyWide 6,33, % 39,751 15,278 55,3 Total Cnty Exec 45,262 16,531 61,793 1 County Counsel 2 Legal Services 46,92.954% 69,21 58,76 127,916 Total Cnty Counsel 69,21 58,76 127, Landscape Maintenance 2 Bldg Landscape 4,32.964% 5,551 1,827 7,378 Total Land Maint 5,551 1,827 7, General Services-Purchasing 2 Surplus Property % ,326 3 Mail Courier 6.196% ,42 7 Procurement % 2,87 1,25 3,832 [A] See schedule E for units definition - A19 -

133 2/13/29 9:39:4 AM Cost Center 61: Auditor-Controller Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total GS-Purchasing 4,436 1,764 6,2 633 General Services-Facilities Services 2 Building Maintenance 127, % 22,278 24,22 244,498 3 Building Utilities 13.22% Real Property 4, % 16,56 15,962 32,468 6 Special Projects Total GS-Fac Svcs 236,797 4, , Human Resources 2 Direct Identify 11, % 25,49 11,66 37,151 3 Human Resources-Countywide % 42,769-1,222 9,817 51,364 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University 1, 1.614% 6,982-1, 5,114 11,96 Total Human Resources 75,556-2,222 26,158 99, Treasurer 5 Bank Charges % Deferred Compensation % 1, ,733 Total Treasurer 1, ,976 CPU: 61 Total 522,945-2, , ,377 [A] See schedule E for units definition - A11 -

134 2/13/29 9:39:4 AM Cost Center 62: Clerk-Recorder-Assessor Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 2,49, % 136,721 13,36 15,81 4 Depreciation - Computers, 5 yr 279, % 55,826-9,953 45,873 Total Eq Use Allow 192,547 3,47 195,954 2 Structure Use Allowance 2 Structure Use Allowance 176, % 176,997 2, ,612 Total Str Use Allow 176,997 2, , County Executive 4 Fiscal Mgmt Direct 1,981.49% 3,492-7,832-4,34 5 Fiscal Mgmt CountyWide 1,653, % 7,189 25,68 95,869 Total Cnty Exec 73,681 17,848 91,529 1 County Counsel 2 Legal Services 25, % 39,277 28,39 517,586 Total Cnty Counsel 39,277 28,39 517, Landscape Maintenance 2 Bldg Landscape 47, % 65,969 18,125 84,94 Total Land Maint 65,969 18,125 84,94 61 Auditor-Controller 2 Direct Identify 2, % 3,572 2,679 6,251 3 Financial Reporting 1,653, % 25,785 4,39 3,175 4 Fixed Asset Accounting % 5, ,645 5 Financial Accounting 8, % 55,874 12,593 68,467 6 Customer Support 1,653, % 7,74 1,254 8,328 7 Internal Audit-Countywide 1,653, % 1, ,579 [A] See schedule E for units definition - A111 -

135 2/13/29 9:39:4 AM Cost Center 62: Clerk-Recorder-Assessor Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct 4, % 4, ,772 1 Payroll % 27,43 2,821 29,864 Total Aud-Cont 14,22 24,6 164, General Services-Purchasing 2 Surplus Property % 2,535 1,352 3,887 3 Mail Courier % 14,582 6,233 2,815 7 Procurement % 13,14 9,325 22,339 Total GS-Purchasing 3,131 16,91 47, General Services-Facilities Services 2 Building Maintenance 332, % 579, , ,648 3 Building Utilities 5 Real Property -7, % -3,697-26,691-57,389 6 Special Projects -4,526-4,526 Total GS-Fac Svcs 548, ,24 682, Human Resources 2 Direct Identify 9, % 2,761-5,825 14,936 3 Human Resources-Countywide % 83,482-2,395 5,346 86,434 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University 3, % 24,662-3,525 1,91 23,38 Total Human Resources 129,47-5, , Treasurer 5 Bank Charges 3, % 3,37-1,146 2,161 7 Deferred Compensation % 2,769 1,315 4,83 [A] See schedule E for units definition - A112 -

136 2/13/29 9:39:4 AM Cost Center 62: Clerk-Recorder-Assessor Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 6, ,244 CPU: 62 Total 1,672,599-5,92 444,69 2,11,747 [A] See schedule E for units definition - A113 -

137 2/13/29 9:39:4 AM Cost Center 631: General Services-Admin Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 275, % 18,347 8,977 27,324 4 Depreciation - Computers, 5 yr 15, % 3,18 3,18 Total Eq Use Allow 21,455 8,977 3,432 2 Structure Use Allowance 2 Structure Use Allowance 28, % 28,474 13,6 42,74 Total Str Use Allow 28,474 13,6 42,74 12 County Executive 4 Fiscal Mgmt Direct 1,29.319% 2,274-1,39 1,236 5 Fiscal Mgmt CountyWide 2,357, % 15,53 5,741 21,271 Total Cnty Exec 17,84 4,72 22,57 1 County Counsel 2 Legal Services 11, % 17,96 13,6 31,56 Total Cnty Counsel 17,96 13,6 31, Landscape Maintenance 2 Bldg Landscape 1,67.384% 2, ,313 Total Land Maint 2, , Auditor-Controller 2 Direct Identify % 1, ,54 3 Financial Reporting 2,357,167.57% 5,75 1, 6,75 4 Fixed Asset Accounting % 1, ,14 5 Financial Accounting 1,34.215% 6,639 2,574 9,213 6 Customer Support 2,357, % 1, ,85 7 Internal Audit-Countywide 2,357,167.57% 2, ,134 [A] See schedule E for units definition - A114 -

138 2/13/29 9:39:5 AM Cost Center 631: General Services-Admin Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct Payroll % 4, ,77 Total Aud-Cont 23,719 5,265 28, General Services-Purchasing 2 Surplus Property % ,228 3 Mail Courier % 1, ,34 7 Procurement % 15,213 12,58 27,721 Total GS-Purchasing 17,631 13,623 31, General Services-Facilities Services 2 Building Maintenance 31,58.64% 54, ,748-58,623 3 Building Utilities 5 Real Property % Total GS-Fac Svcs 54, ,76-58, Human Resources 2 Direct Identify 1, % 23,49 11,734 34,783 3 Human Resources-Countywide % 14,666-1,454 3,338 16,551 4 Health Ins (not SI) % Dental Ins (not SI) 4.255% Employee University % 4, ,266 Total Human Resources 42,12-2,54 15,478 55, Treasurer 5 Bank Charges % Deferred Compensation % [A] See schedule E for units definition - A115 -

139 2/13/29 9:39:5 AM Cost Center 631: General Services-Admin Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 1, ,336 CPU: 631 Total 226,476-2,54-38, ,33 [A] See schedule E for units definition - A116 -

140 2/13/29 9:39:5 AM Cost Center 632: General Services-Purchasing Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 7,629.54% ,18 Total Eq Use Allow ,18 2 Structure Use Allowance 2 Structure Use Allowance 6, % 6,672 5,322 11,995 Total Str Use Allow 6,672 5,322 11, County Executive 4 Fiscal Mgmt Direct 15.37% Fiscal Mgmt CountyWide 669, % 4,41 1,486 5,897 Total Cnty Exec 4, ,438 1 County Counsel 2 Legal Services 1,56.31% 2,261 1,469 3,731 Total Cnty Counsel 2,261 1,469 3, Landscape Maintenance 2 Bldg Landscape 1,47.351% 2,24 1,743 3,767 Total Land Maint 2,24 1,743 3, Auditor-Controller 2 Direct Identify % Financial Reporting 669, % 1, ,835 4 Fixed Asset Accounting 6.346% Financial Accounting % 2,22 1,343 3,545 6 Customer Support 669, % Internal Audit-Countywide 669, % Internal Audit-Direct [A] See schedule E for units definition - A117 -

141 2/13/29 9:39:5 AM Cost Center 632: General Services-Purchasing Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Payroll 12.25% 2, ,138 Total Aud-Cont 8,97 2,532 1, General Services-Facilities Services 2 Building Maintenance 51, % 88,84 72,75 161,554 3 Building Utilities 5 Real Property % Total GS-Fac Svcs 88,783 72,73 161, Human Resources 2 Direct Identify Human Resources-Countywide 12.25% 7,541 2,25 9,566 4 Health Ins (not SI) 8.21% Dental Ins (not SI) 2.139% Employee University Total Human Resources 7,575 1,493 9,68 65 Treasurer 5 Bank Charges 14.32% Deferred Compensation 5.233% Total Treasurer CPU: 632 Total 12,913 86,695 27,68 [A] See schedule E for units definition - A118 -

142 2/13/29 9:39:5 AM Cost Center 633: General Services-Facilities Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 4, % 26,736 1,425 28,162 Total Eq Use Allow 26,736 1,425 28,162 2 Structure Use Allowance 2 Structure Use Allowance 73, % 73,765 2,824 76,589 3 Betteravia Rental Rate 1, % 14,33 14,33 28,67 Total Str Use Allow 87,798 16,858 14, County Executive 4 Fiscal Mgmt Direct % 1,676-4,273-2,597 5 Fiscal Mgmt CountyWide 4,23, % 27,869 1,289 38,158 Total Cnty Exec 29,545 6,16 35,561 1 County Counsel 2 Legal Services 33,14.683% 49,572 3,182 52,754 Total Cnty Counsel 49,572 3,182 52, Landscape Maintenance 2 Bldg Landscape 52, % 71,618 17,326 88,944 Total Land Maint 71,618 17,326 88, Auditor-Controller 2 Direct Identify 1,73.943% 2, ,84 3 Financial Reporting 4,23, % 1,238 1,788 12,26 4 Fixed Asset Accounting 6.346% Financial Accounting 1, % 68,594-22,48 46,186 6 Customer Support 4,23,38.957% 2, ,319 7 Internal Audit-Countywide 4,23, % 4, ,826 [A] See schedule E for units definition - A119 -

143 2/13/29 9:39:5 AM Cost Center 633: General Services-Facilities Services Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct Payroll % 1,355 2,15 12,461 Total Aud-Cont 98,569-17,816 8, General Services-Purchasing 2 Surplus Property 6.341% Mail Courier % 6,458 2,778 9,236 7 Procurement % 46,19 26,884 73,74 Total GS-Purchasing 52,835 29,661 82, Human Resources 2 Direct Identify -1,745-1,745 3 Human Resources-Countywide % 31,887 4,528 36,415 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University % 4, ,11 Total Human Resources 36, ,81 37, Treasurer 5 Bank Charges 4, % 4,9-8,819-4,729 7 Deferred Compensation % 1, ,792 Total Treasurer 5,218-8,156-2,938 CPU: 633 Total 458, ,37 58,25 [A] See schedule E for units definition - A12 -

144 2/13/29 9:39:5 AM Cost Center 6341: General Services-Medical Malpractice Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services 3,393.7% 5,94-5, ,543-1,543 Total Cnty Counsel 5,94-5, ,543-1, Auditor-Controller 5 Financial Accounting % 1, ,459 2,459 Total Aud-Cont 1, ,459 2, Treasurer 5 Bank Charges 3.1% Total Treasurer CPU: 6341 Total 6,754-5, [A] See schedule E for units definition - A121 -

145 2/13/29 9:39:5 AM Cost Center 6342: General Services-Workers' Compensation Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 38.12% Total Str Use Allow County Executive 4 Fiscal Mgmt Direct % 492-1, Fiscal Mgmt CountyWide 1,242, % 8,186 2,92 11,88 11,88 Total Cnty Exec 8,678 1,66 1,284 1,284 1 County Counsel 2 Legal Services 643, % 966,452-1,41, ,15-213, ,239 Total Cnty Counsel 966,452-1,41, ,15-213, , Landscape Maintenance 2 Bldg Landscape 68.16% Total Land Maint Auditor-Controller 2 Direct Identify % Financial Reporting 1,242,453.31% 3, ,474 3,474 5 Financial Accounting 2, % 14,633 2,938 17,571 17,571 6 Customer Support 1,242, % Internal Audit-Countywide 1,242,453.31% 1, ,94 1,94 8 Internal Audit-Direct Payroll % 2, ,48 3,48 Total Aud-Cont 23,28 2,996 26,24 26, General Services-Purchasing 3 Mail Courier % 3,472 1,494 4,965 4,965 [A] See schedule E for units definition - A122 -

146 2/13/29 9:39:5 AM Cost Center 6342: General Services-Workers' Compensation Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Procurement 14.2% 1, Total GS-Purchasing 4, ,441 5, General Services-Facilities Services 2 Building Maintenance 2,368.49% 4,127 4,127 8,253 8,253 5 Real Property.% Total GS-Fac Svcs 4,126 3,556 7,681 7, Human Resources 2 Direct Identify Human Resources-Countywide % 8, ,347 8,347 4 Health Ins (not SI) % Dental Ins (not SI) 5.345% Employee University 5.81% ,627-2,327-2,327 Total Human Resources 8, ,199 5,325 5, Treasurer 5 Bank Charges 16, % 16,67 16,248 32,855 32,855 7 Deferred Compensation 7.342% Total Treasurer 16,918 16,424 33,341 33,341 CPU: 6342 Total 1,33,7-1,41, , , ,338 [A] See schedule E for units definition - A123 -

147 2/13/29 9:39:5 AM Cost Center 6343: General Services-County Liability Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 82.2% Fiscal Mgmt CountyWide 367,4.88% 2, ,371 3,371 Total Cnty Exec 2, ,166 3,166 1 County Counsel 2 Legal Services 1,275, % 1,915,927-1,971, , , ,547 Total Cnty Counsel 1,915,927-1,971, , , , Auditor-Controller 2 Direct Identify % Financial Reporting 367,4.89% ,72 1,72 5 Financial Accounting 1, % 7,442 2,77 9,519 9,519 6 Customer Support 367,4.83% Internal Audit-Countywide 367,4.89% Internal Audit-Direct Payroll 3.63% Total Aud-Cont 9,784 2,93 11,877 11, General Services-Purchasing 3 Mail Courier % 3,472 1,494 4,965 4,965 7 Procurement Total GS-Purchasing 3, ,351 4, Human Resources 2 Direct Identify Human Resources-Countywide 3.63% 1, ,315 1,315 4 Health Ins (not SI) 2.53% [A] See schedule E for units definition - A124 -

148 2/13/29 9:39:5 AM Cost Center 6343: General Services-County Liability Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 5 Dental Ins (not SI) 1.7% Employee University.% Total Human Resources 1, , Treasurer 5 Bank Charges 128.4% Deferred Compensation 1.47% Total Treasurer CPU: 6343 Total 1,933,839-1,971, , , ,773 [A] See schedule E for units definition - A125 -

149 2/13/29 9:39:5 AM Cost Center 635: ITD-Communications Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 3,49.131% 3, ,825 2,825 Total Str Use Allow 3, ,825 2, County Executive 4 Fiscal Mgmt Direct % 413-1, Fiscal Mgmt CountyWide 1,41,677.25% 6,863 2,246 9,19 9,19 Total Cnty Exec 7,276 1,97 8,373 8, Landscape Maintenance 2 Bldg Landscape 2, % 3, ,973 3,973 Total Land Maint 3, ,973 3, Auditor-Controller 2 Direct Identify % Financial Reporting 1,41, % 2, ,823 2,823 5 Financial Accounting 2, % 15,783 5,24 21,23 21,23 6 Customer Support 1,41, % Internal Audit-Countywide 1,41, % 1, Internal Audit-Direct Payroll 1.214% 2, ,23 2,23 Total Aud-Cont 22,611 6,61 28,672 28, General Services-Purchasing 3 Mail Courier % 3,472 1,494 4,965 4,965 7 Procurement % 4,399 1,22 5,61 5,61 Total GS-Purchasing 7,871 2,695 1,566 1, General Services-Facilities Services [A] See schedule E for units definition - A126 -

150 2/13/29 9:39:6 AM Cost Center 635: ITD-Communications Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Building Maintenance 13, % 24,326-2,886 21,44 21,44 3 Building Utilities % Real Property % 552-3,456-2,93-2,93 6 Special Projects Total GS-Fac Svcs 24,95-6, ,211 18, Human Resources 2 Direct Identify Human Resources-Countywide 1.214% 6, ,813 5,813 4 Health Ins (not SI) 9.244% Dental Ins (not SI) 4.277% Employee University 3.484% 2, ,78-3,981-3,981 Total Human Resources 8, ,753 1,462 1, Treasurer 5 Bank Charges % Deferred Compensation 4.187% Total Treasurer CPU: 635 Total 78, , ,665 74,665 [A] See schedule E for units definition - A127 -

151 2/13/29 9:39:6 AM Cost Center 636: General Services-Vehicle Operations Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 7, % 7,449 1,744 9,192 9,192 Total Str Use Allow 7,449 1,744 9,192 9, County Executive 4 Fiscal Mgmt Direct % 594-1, Fiscal Mgmt CountyWide 1,499,952.36% 9,882 4,95 13,978 13,978 Total Cnty Exec 1,477 2,731 13,28 13, Landscape Maintenance 2 Bldg Landscape % Total Land Maint Auditor-Controller 2 Direct Identify % ,413 1,413 3 Financial Reporting 1,499, % 3, ,479 4,479 5 Financial Accounting 5,1 1.44% 32,169 1,381 42,55 42,55 6 Customer Support 1,499, % ,235 1,235 7 Internal Audit-Countywide 1,499, % 1, ,466 1,466 8 Internal Audit-Direct Payroll % 3,759 1,1 4,76 4,76 Total Aud-Cont 42,741 13,125 55,866 55, General Services-Purchasing 3 Mail Courier % 3,472 1,494 4,965 4,965 7 Procurement % 12, , 13, Total GS-Purchasing 15,936 2,3 17,966 17, General Services-Facilities Services [A] See schedule E for units definition - A128 -

152 2/13/29 9:39:6 AM Cost Center 636: General Services-Vehicle Operations Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Building Maintenance 74, % 129,646 88,23 217,67 217,67 3 Building Utilities 5 Real Property % Total GS-Fac Svcs 13,175 88, , , Human Resources 2 Direct Identify -1,375-1,375-1,375 3 Human Resources-Countywide % 11, ,676 13,54 13,54 4 Health Ins (not SI) 17.46% Dental Ins (not SI) 6.434% Employee University 5.81% Total Human Resources 12, ,45 12,45 65 Treasurer 3 Central Collections 114.1% Bank Charges 1,58.471% 1, ,637 1,637 7 Deferred Compensation 1.483% Total Treasurer 1, ,37 2,37 CPU: 636 Total 221, , ,5 329,5 [A] See schedule E for units definition - A129 -

153 2/13/29 9:39:6 AM Cost Center 637: ITD-Information Technology Srvcs Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance 19, % 19,949 7,796 27,745 27,745 3 Betteravia Rental Rate 3.59% Total Str Use Allow 2,213 8,59 28,272 28, County Executive 4 Fiscal Mgmt Direct 26, % 46,756 41,76 88,462 88,462 5 Fiscal Mgmt CountyWide 3,583, % 23,612 8,689 32,31 32,31 Total Cnty Exec 7,369 5,395 12,763 12, Landscape Maintenance 2 Bldg Landscape 4, % 5,8 3,267 9,67 9,67 Total Land Maint 5,8 3,267 9,67 9,67 61 Auditor-Controller 2 Direct Identify 2, % 3,42 3,196 6,599 6,599 3 Financial Reporting 3,583, % 8,674 1,51 1,175 1,175 4 Fixed Asset Accounting 1.576% Financial Accounting 4, % 28,759 12,144 4,93 4,93 6 Customer Support 3,583, % 2, ,88 2,88 7 Internal Audit-Countywide 3,583, % 3, ,235 3,235 8 Internal Audit-Direct Payroll 4.832% 8,149 1,799 9,948 9,948 Total Aud-Cont 55,482 18,674 74,155 74, General Services-Purchasing 2 Surplus Property 1.568% Mail Courier % 7,221 2,948 1,17 1,17 [A] See schedule E for units definition - A13 -

154 2/13/29 9:39:6 AM Cost Center 637: ITD-Information Technology Srvcs Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Procurement % 1,448 1,225 11,673 11,673 Total GS-Purchasing 17,982 4,315 22,297 22, General Services-Facilities Services 2 Building Maintenance 137, % 239,95 93, , ,657 3 Building Utilities 2.3% Real Property % Total GS-Fac Svcs 239,66 93, , , Human Resources 2 Direct Identify -2,738-2,738-2,738 3 Human Resources-Countywide 4.83% 25, ,898 28,628 28,628 4 Health Ins (not SI) % Dental Ins (not SI) 1.715% Employee University % 2, ,182-4,83-4,83 Total Human Resources 27, ,292 21,692 21, Treasurer 5 Bank Charges % Deferred Compensation % ,47 1,47 Total Treasurer 1, ,938 1,938 CPU: 637 Total 438, , ,781 61,781 [A] See schedule E for units definition - A131 -

155 2/13/29 9:39:6 AM Cost Center 638: General Services-Utilities Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 12 County Executive 4 Fiscal Mgmt Direct 7.2% Fiscal Mgmt CountyWide 29,973.7% Total Cnty Exec Auditor-Controller 2 Direct Identify 12.7% Financial Reporting 29,973.7% Financial Accounting 6, % 44,773 44,773 44,773 6 Customer Support 29,973.7% Internal Audit-Countywide 29,973.7% Payroll.5% Total Aud-Cont 44,956 44,956 44, Human Resources 3 Human Resources-Countywide.5% Health Ins (not SI).5% Total Human Resources Treasurer 5 Bank Charges 5, % 5,66 5,66 5,66 Total Treasurer 5,66 5,66 5,66 CPU: 638 Total 5,973 5,973 5,973 [A] See schedule E for units definition - A132 -

156 2/13/29 9:39:6 AM Cost Center 64: Human Resources Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 184, % 12,38 2,796 15,14 4 Depreciation - Computers, 5 yr 48, % 9,649 9,649 19,297 Total Eq Use Allow 21,957 12,445 34,42 2 Structure Use Allowance 2 Structure Use Allowance 27, % 27,48 1,785 29,265 Total Str Use Allow 27,48 1,785 29, County Executive 4 Fiscal Mgmt Direct 3,311.82% 5,839-15,717-9,878 5 Fiscal Mgmt CountyWide 3,333,654.81% 21,963 8,17 3,7 Total Cnty Exec 27,82-7,611 2,192 1 County Counsel 2 Legal Services 59, % 88,738-2, -126,241-57,53 Total Cnty Counsel 88,738-2, -126,241-57, Landscape Maintenance 2 Bldg Landscape 7, % 1,241 1,63 11,34 Total Land Maint 1,241 1,63 11,34 61 Auditor-Controller 2 Direct Identify 1,571.87% 1,942-2,84-18,142 3 Financial Reporting 3,333,654.87% 8,68 1,48 9,476 4 Fixed Asset Accounting 14.86% ,58 5 Financial Accounting 1,584.33% 1,171 1,888 12,59 6 Customer Support 3,333, % 2, ,615 7 Internal Audit-Countywide 3,333,654.87% 3, ,15 [A] See schedule E for units definition - A133 -

157 2/13/29 9:39:6 AM Cost Center 64: Human Resources Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Payroll % 7, ,728 Total Aud-Cont 33,68-15,348 18, General Services-Purchasing 2 Surplus Property % Mail Courier % 7,291 3,97 1,388 7 Procurement % 9,256-1,73 8,184 Total GS-Purchasing 16,985 2,377 19, General Services-Facilities Services 2 Building Maintenance 18, % 31,969-11,347 2,623 3 Building Utilities 1, % 1,224 1,224 2,449 5 Real Property 2, % 8, ,96 14,916 Total GS-Fac Svcs 42, ,216 37, Treasurer 5 Bank Charges % Deferred Compensation % Total Treasurer 1, ,496 CPU: 64 Total 27,379-19, , ,763 [A] See schedule E for units definition - A134 -

158 2/13/29 9:39:6 AM Cost Center 64332: Human Resources-Unemployment SI Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify Financial Accounting 14.3% Total Aud-Cont General Services-Purchasing 7 Procurement Total GS-Purchasing Human Resources 9 Unemployment Self Ins 1 1.% Total Human Resources CPU: Total [A] See schedule E for units definition - A135 -

159 2/13/29 9:39:6 AM Cost Center 64333: Human Resources-Medical & Dental SI Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify Financial Accounting 22.42% 1, ,35 1,35 Total Aud-Cont 1, ,332 1, Human Resources 8 Dental Self Ins 1 1.% 982-8,921-7,939-7,939 Total Human Resources 982-8,921-7,939-7, Treasurer 5 Bank Charges 6, % 6, ,916 6,916 Total Treasurer 6, ,916 6,916 CPU: Total 8,485-8, [A] See schedule E for units definition - A136 -

160 2/13/29 9:39:7 AM Cost Center 65: Treasurer Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 49, % 3,321 1,24 4,561 4 Depreciation - Computers, 5 yr 14, % 2,829-3, Total Eq Use Allow 6,15-2,192 3,958 2 Structure Use Allowance 2 Structure Use Allowance 19, % 19,819-1,294 18,525 Total Str Use Allow 19,819-1,294 18, County Executive 4 Fiscal Mgmt Direct 2,833.71% 4,996-2,212 2,784 5 Fiscal Mgmt CountyWide 4,45, % 29,319 11,986 41,35 Total Cnty Exec 34,315 9,774 44,89 1 County Counsel 2 Legal Services 17, % 161,67-1,841-57,57 93,259 Total Cnty Counsel 161,67-1,841-57,57 93, Landscape Maintenance 2 Bldg Landscape 3,768.91% 5, ,898 Total Land Maint 5, , Auditor-Controller 2 Direct Identify 1, % 13,452 9,83 23,282 3 Financial Reporting 4,45, % 1,771 2,439 13,21 4 Fixed Asset Accounting % 1, ,145 5 Financial Accounting 3, % 2,99 8,81 29,71 6 Customer Support 4,45, % 2, ,643 7 Internal Audit-Countywide 4,45, % 4, ,39 [A] See schedule E for units definition - A137 -

161 2/13/29 9:39:7 AM Cost Center 65: Treasurer Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 8 Internal Audit-Direct Payroll % 1,469 1,685 12,155 Total Aud-Cont 64,58 22,573 86, General Services-Purchasing 2 Surplus Property % Mail Courier % 4,722 1,992 6,713 7 Procurement % 1,741-2, Total GS-Purchasing 6, , General Services-Facilities Services 2 Building Maintenance 117, % 24,312 32,94 237,216 3 Building Utilities 21.36% Real Property 25, % 99,791 99, ,517 6 Special Projects Total GS-Fac Svcs 34, ,74 436, Human Resources 2 Direct Identify 3, % 8,62-3,317 5,33 3 Human Resources-Countywide % 32,319-1,47 5,167 36,439 4 Health Ins (not SI) % Dental Ins (not SI) % Employee University % 3, , Total Human Resources 44,55-1, ,264 CPU: 65 Total 646,76-12,363 13,37 737,767 [A] See schedule E for units definition - A138 -

162 2/13/29 9:39:7 AM Cost Center 81: Law Library Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance -11,147-11,147 Total Str Use Allow -11,147-11, Landscape Maintenance 2 Bldg Landscape -1,777-1,777 Total Land Maint -1,777-1, Auditor-Controller 5 Financial Accounting 1, % 7,782 3,39 1,821 6 Customer Support 242,15.55% Internal Audit-Direct Payroll -1,571-1,571 Total Aud-Cont 7,943 1,417 9, General Services-Purchasing 3 Mail Courier % 6,874 2,957 9,831 Total GS-Purchasing 6,874 2,957 9, General Services-Facilities Services 2 Building Maintenance -85,86-85,86 3 Building Utilities 5 Real Property 8,878 8,878 6 Special Projects -1,564-1,564 Total GS-Fac Svcs -78,492-78, Human Resources 1 Employee University [A] See schedule E for units definition - A139 -

163 2/13/29 9:39:7 AM Cost Center 81: Law Library Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Human Resources Treasurer 5 Bank Charges % Total Treasurer CPU: 81 Total 15,383-95,685-8,33 [A] See schedule E for units definition - A14 -

164 2/13/29 9:39:7 AM Cost Center 81: SBC Retirement Fund Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services 12,7.249% 18,3-9,423 1,443 1,5 1,5 Total Cnty Counsel 18,3-9,423 1,443 1,5 1,5 61 Auditor-Controller 2 Direct Identify % ,512 1,512 5 Financial Accounting 4, % 28,714 8,919 37,633 37,633 6 Customer Support 1,718,19.389% 1, ,5 1,5 8 Internal Audit-Direct 3, % 4,885 1,485 6,37 6,37 1 Payroll 19.44% 3,954 1,47 5,361 5,361 Total Aud-Cont 39,45 12,925 52,375 52, General Services-Purchasing 3 Mail Courier % 3,472 1,494 4,965 4,965 7 Procurement Total GS-Purchasing 3,472 1,125 4,596 4, Human Resources 2 Direct Identify 1,84.41% 4,181 1,268 5,449 5,449 4 Health Ins (not SI) 15.41% Dental Ins (not SI) 7.487% Employee University.% -1,127-1,127-1,127 Total Human Resources 4, ,327 4, Treasurer 3 Central Collections 938.4% Bank Charges 2,66.815% 2, ,762 1,762 7 Deferred Compensation % [A] See schedule E for units definition - A141 -

165 2/13/29 9:39:7 AM Cost Center 81: SBC Retirement Fund Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Treasurer 3,142-1,528 1,615 1,615 CPU: 81 Total 68,376-9,423 14,1 72,963 72,963 [A] See schedule E for units definition - A142 -

166 2/13/29 9:39:7 AM Cost Center 815: Santa Barbara LAFCO Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 2 Structure Use Allowance % ,278 1,278 Total Str Use Allow ,278 1,278 1 County Counsel 2 Legal Services 33, % 49,996-5,355-2,845-3,23-3,23 Total Cnty Counsel 49,996-5,355-2,845-3,23-3, Landscape Maintenance 2 Bldg Landscape 92.22% Total Land Maint Auditor-Controller 2 Direct Identify 3, % 3,793 3,363 7,156 7,156 5 Financial Accounting % 2,549 1,37 3,586 3,586 6 Customer Support 17,914.4% Total Aud-Cont 6,354 4,412 1,766 1, General Services-Facilities Services 2 Building Maintenance % 1,538 1,538 3,76 3,76 Total GS-Fac Svcs 1,538 1,538 3,76 3,76 65 Treasurer 5 Bank Charges % Total Treasurer CPU: 815 Total 58,978-5,355 3,985 12,68 12,68 [A] See schedule E for units definition - A143 -

167 2/13/29 9:39:7 AM Cost Center 8326: Carpinteria Cemetery District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 6, % 8,34 8,34 6 Customer Support 135,669.31% Internal Audit-Direct 17, % 21,554-3,35 18,24 Total Aud-Cont 29,948-3,35 26,598 CPU: 8326 Total 29,948-3,35 26,598 [A] See schedule E for units definition - A144 -

168 2/13/29 9:39:7 AM Cost Center 8327: Goleta Cemetery District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 1,84.999% 2,23 2,23 5 Financial Accounting 1, % 1,151 1,151 6 Customer Support 334,669.76% Total Aud-Cont 12,64 12,64 65 Treasurer 5 Bank Charges % Total Treasurer CPU: 8327 Total 12,747 12,747 [A] See schedule E for units definition - A145 -

169 2/13/29 9:39:7 AM Cost Center 8328: Guadalupe Cemetery District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 2, % 2,853 2,853 6 Customer Support 64,212.15% Internal Audit-Direct 3, % 4,272 4,272 Total Aud-Cont 7,168 7,168 CPU: 8328 Total 7,168 7,168 [A] See schedule E for units definition - A146 -

170 2/13/29 9:39:7 AM Cost Center 8329: Lompoc Cemetery District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 1,68.591% 1,32 1,32 5 Financial Accounting 1, % 9,785 9,785 6 Customer Support 39,969.7% Internal Audit-Direct 27, % 34,32-4,5 3,252 Total Aud-Cont 45,614-4,5 41, Treasurer 5 Bank Charges % Total Treasurer CPU: 8329 Total 45,74-4,5 41,69 [A] See schedule E for units definition - A147 -

171 2/13/29 9:39:7 AM Cost Center 833: Los Alamos Cemetery District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify % Internal Audit-Direct 11, % 14, ,927 Total Aud-Cont 15,3-5 14,53 CPU: 833 Total 15,3-5 14,53 [A] See schedule E for units definition - A148 -

172 2/13/29 9:39:7 AM Cost Center 8331: Oak Hill Cemetery District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 1,173.65% 1,451 1,451 6 Customer Support 22,998.46% Internal Audit-Direct 9, % 11,735-4,4 7,335 Total Aud-Cont 13,321-4,4 8,921 CPU: 8331 Total 13,321-4,4 8,921 [A] See schedule E for units definition - A149 -

173 2/13/29 9:39:8 AM Cost Center 8332: Santa Maria Cemetery District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 1,22.666% 1,487 1,487 6 Customer Support 745,1.168% Internal Audit-Direct 7, % 9,148 9,148 Total Aud-Cont 11,129 11,129 CPU: 8332 Total 11,129 11,129 [A] See schedule E for units definition - A15 -

174 2/13/29 9:39:8 AM Cost Center 83465: Casmalia Community Services District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify % Internal Audit-Direct 1, % 13,346-2,3 11,46 Total Aud-Cont 13,923-2,3 11,623 CPU: Total 13,923-2,3 11,623 [A] See schedule E for units definition - A151 -

175 2/13/29 9:39:8 AM Cost Center 8363: Carpinteria-Summerland Fire Prot District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 1, % 1,913 1,913 5 Financial Accounting 3, % 25,388 25,388 6 Customer Support 5,875, % 3,91 3,91 8 Internal Audit-Direct 24, % 3,182-4,5 25,682 Total Aud-Cont 61,384-4,5 56, Treasurer 5 Bank Charges % Total Treasurer CPU: 8363 Total 62,165-4,5 57,665 [A] See schedule E for units definition - A152 -

176 2/13/29 9:39:8 AM Cost Center 8365: Montecito Fire Protection District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 2, % 2,91 2,91 6 Customer Support 1,64, % 6,682 6,682 8 Internal Audit-Direct 24, % 3,666-5,5 25,616 Total Aud-Cont 4,249-5,5 35,199 CPU: 8365 Total 4,249-5,5 35,199 [A] See schedule E for units definition - A153 -

177 2/13/29 9:39:8 AM Cost Center 8416: Mosquito & Vector Mgt District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 5 Financial Accounting 1, % 7,288 7,288 6 Customer Support 46,261.92% Payroll 1.25% Total Aud-Cont 7,83 7,83 65 Treasurer 5 Bank Charges % Deferred Compensation.7% 7 7 Total Treasurer CPU: 8416 Total 8,429 8,429 [A] See schedule E for units definition - A154 -

178 2/13/29 9:39:8 AM Cost Center 844: Cuyama Valley Recreation & Park District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 2, % 2,87 2,87 5 Financial Accounting 1, % 11,76 11,76 6 Customer Support 54,337.12% Internal Audit-Direct 14, % 18,53-1,15 16,93 Total Aud-Cont 31,972-1,15 3, Treasurer 5 Bank Charges % Total Treasurer CPU: 844 Total 32,31-1,15 31,151 [A] See schedule E for units definition - A155 -

179 2/13/29 9:39:8 AM Cost Center 845: Cachuma Resource Conservation District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 2, % 2,71 2,71 6 Customer Support 373,83.85% Internal Audit-Direct 17, % 21,591-1,9 19,691 Total Aud-Cont 24,54-1,9 22,64 CPU: 845 Total 24,54-1,9 22,64 [A] See schedule E for units definition - A156 -

180 2/13/29 9:39:8 AM Cost Center 851: Isla Vista Recreation and Park District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services 374.8% ,123 1,123 Total Cnty Counsel ,123 1, Auditor-Controller 2 Direct Identify 2, % 2,521 2,353 4,874 4,874 5 Financial Accounting 2,88.585% 18,3 6,861 24,89 24,89 6 Customer Support 78,282.16% Total Aud-Cont 21,21 9,348 3,369 3, Treasurer 5 Bank Charges % Total Treasurer CPU: 851 Total 22,147 9,286 31,433 31,433 [A] See schedule E for units definition - A157 -

181 2/13/29 9:39:8 AM Cost Center 85215: Summerland Sanitary District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 6 Customer Support 529,99.12% Total Aud-Cont CPU: Total [A] See schedule E for units definition - A158 -

182 2/13/29 9:39:8 AM Cost Center 857: Santa Maria Vly Water Con District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 61 Auditor-Controller 2 Direct Identify 1,14.611% 1,366 1,366 6 Customer Support 9,466.2% 6 6 Total Aud-Cont 1,426 1,426 CPU: 857 Total 1,426 1,426 [A] See schedule E for units definition - A159 -

183 2/13/29 9:39:8 AM Cost Center 861: SB County Association of Governments Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services 49, % 73,97-67,371 3,69 1,146 1,146 Total Cnty Counsel 73,97-67,371 3,69 1,146 1, Auditor-Controller 2 Direct Identify Financial Accounting 4,347.96% 27,912 6,19 34,2 34,2 6 Customer Support 2,119,81.479% 1, ,631 1,631 Total Aud-Cont 29,319 5,882 35,21 35, General Services-Purchasing 3 Mail Courier % 3,472 1,494 4,965 4,965 Total GS-Purchasing 3,472 1,494 4,965 4, General Services-Facilities Services 5 Real Property 96.45% Total GS-Fac Svcs Treasurer 5 Bank Charges 1,38.431% 1,384-1, Total Treasurer 1,384-1, CPU: 861 Total 18,453-67,371 9,964 51,47 51,47 [A] See schedule E for units definition - A16 -

184 2/13/29 9:39:8 AM Cost Center 871: Air Pollution Control District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 County Counsel 2 Legal Services 121, % 182,451-19,429-47,12-55,98-55,98 Total Cnty Counsel 182,451-19,429-47,12-55,98-55,98 61 Auditor-Controller 2 Direct Identify % 44-1,823-1,419-1,419 5 Financial Accounting 4, % 27,63 1,761 29,364 29,364 6 Customer Support 4,85, % 3, ,248 3,248 Total Aud-Cont 31, ,192 31, General Services-Purchasing 3 Mail Courier % 3,472 1,494 4,965 4,965 7 Procurement % 8,76 2,435 11,142 11,142 Total GS-Purchasing 12,178 3,929 16,17 16, General Services-Facilities Services 2 Building Maintenance 1,276.26% 2,223 2,223 4,446 4,446 5 Real Property % 1,19 1,19 2,219 2,219 Total GS-Fac Svcs 3,332 3,332 6,665 6, Human Resources 1 Employee University % 2, , Total Human Resources 2, , Treasurer 5 Bank Charges 1,343.42% 1, Total Treasurer 1, [A] See schedule E for units definition - A161 -

185 2/13/29 9:39:8 AM Cost Center 871: Air Pollution Control District Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed CPU: 871 Total 233,25-19,939-41, [A] See schedule E for units definition - A162 -

186 2/13/29 9:39:8 AM Cost Center 991: 99 Prop 1 Tobacco Tax Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 2 Structure Use Allowance 3 Betteravia Rental Rate 3, % 28,19 28,19 56,379 56,379 Total Str Use Allow 28,19 28,19 56,379 56, County Executive 2 Direct Identify 12,612 12,612 12,612 4 Fiscal Mgmt Direct 6, % 12,171 2,452 14,624 14,624 5 Fiscal Mgmt CountyWide 1,432, % 9,436 5,219 14,655 14,655 Total Cnty Exec 21,67 2,283 41,891 41,891 1 County Counsel 2 Legal Services 2, % 3,21-3,851-8,87-9,447-9,447 Total Cnty Counsel 3,21-3,851-8,87-9,447-9, Landscape Maintenance 2 Bldg Landscape 1, % 1,84 1,84 3,68 3,68 Total Land Maint 1,84 1,84 3,68 3,68 61 Auditor-Controller 2 Direct Identify Financial Reporting 1,432, % 3,466 1,439 4,96 4,96 4 Fixed Asset Accounting 2.115% Financial Accounting 3,24.668% 2,572 9,737 3,39 3,39 6 Customer Support 1,432, % ,351 1,351 7 Internal Audit-Countywide 1,432, % 1, ,719 1,719 8 Internal Audit-Direct 9, % 11,353 11,353 22,77 22,77 1 Payroll 16.33% 3,234 1,483 4,717 4,717 [A] See schedule E for units definition - A163 -

187 2/13/29 9:39:8 AM Cost Center 991: 99 Prop 1 Tobacco Tax Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Aud-Cont 41,87 24,26 65,347 65, General Services-Purchasing 2 Surplus Property 2.114% Mail Courier % 7,36 3,166 1,527 1,527 7 Procurement % 13,93 11,471 25,41 25,41 Total GS-Purchasing 21,353 14,683 36,36 36, General Services-Facilities Services 2 Building Maintenance 4,511.93% 7,862 7,862 15,725 15,725 3 Building Utilities % Real Property % 3,675-7,463-3,788-3,788 Total GS-Fac Svcs 11, ,937 11, Human Resources 2 Direct Identify -4,642-4,642-4,642 3 Human Resources-Countywide 16.33% 9, ,455 13,68 13,68 4 Health Ins (not SI) % Dental Ins (not SI) 4.286% Employee University 6.969% 4, ,653 2,653 Total Human Resources 14, ,213 11,65 11,65 65 Treasurer 5 Bank Charges 1,76.337% 1, Deferred Compensation 7.329% Total Treasurer 1, ,284 1,284 CPU: 991 Total 171,626-31,821 78, ,17 218,17 [A] See schedule E for units definition - A164 -

188 2/13/29 9:39:8 AM Cost Center 99: Department 99 Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 77, % 5,171-2,5 3,121 4 Depreciation - Computers, 5 yr 295, % 59,44 59,44 118,89 Total Eq Use Allow 64,216 56, ,21 2 Structure Use Allowance 2 Structure Use Allowance -3,647-3,647 Total Str Use Allow -3,647-3, County Executive 4 Fiscal Mgmt Direct 4, % 8,275-43,687-35,412 5 Fiscal Mgmt CountyWide 2,175, % 14,335 5,795 2,13 Total Cnty Exec 22,69-37,892-15, Auditor-Controller 2 Direct Identify % 1, ,867 3 Financial Reporting 2,175, % 5,266 1,161 6,427 4 Fixed Asset Accounting % 6,692 6,384 13,77 5 Financial Accounting 3, % 23,224 6,741 29,965 6 Customer Support 2,175, % 1, ,773 7 Internal Audit-Countywide 2,175, % 2,89 2 2,91 8 Internal Audit-Direct Payroll 2.412% 4, ,566 Total Aud-Cont 43,837 15,835 59, General Services-Purchasing 2 Surplus Property % 3,98 3,3 6,128 3 Mail Courier 22.74% 2,986 1,284 4,27 [A] See schedule E for units definition - A165 -

189 2/13/29 9:39:9 AM Cost Center 99: Department 99 Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 7 Procurement 7 1.2% 6, ,928 Total GS-Purchasing 12,5 4,827 17, General Services-Facilities Services 2 Building Maintenance 164.3% Real Property % 1, ,53 Total GS-Fac Svcs 1,384 1,242 2, Human Resources 2 Direct Identify 7, % 18,116 7,185 25,32 3 Human Resources-Countywide 2.411% 12, ,737 13,397 4 Health Ins (not SI) % Dental Ins (not SI) 4.275% Employee University 2.323% 1, ,79-2,54 Total Human Resources 32, ,932 36,23 65 Treasurer 5 Bank Charges % Deferred Compensation 8.395% Total Treasurer 1, ,28 CPU: 99 Total 177, ,46 219,28 [A] See schedule E for units definition - A166 -

190 2/13/29 9:39:9 AM Cost Center 99999: Other Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed 1 Equipment Use Allowance 2 Equipment Use Allowance 34, % 2,299 2,299 Total Eq Use Allow 2,299 2,299 2 Structure Use Allowance 2 Structure Use Allowance 41, % 41,298-15,319 25,979 5 Casa Nueva Rental Rate 2, % 254,551-9,43 245,121 Total Str Use Allow 295,849-24, ,1 12 County Executive 4 Fiscal Mgmt Direct 12, % 181,332 51, ,231 Total Cnty Exec 181,332 51, ,231 1 County Counsel 2 Legal Services 24,175.5% 36,31-32,69-3, Total Cnty Counsel 36,31-32,69-3, Landscape Maintenance 2 Bldg Landscape 2,134.51% 2,938 2,275 5,213 Total Land Maint 2,938 2,275 5, Auditor-Controller 2 Direct Identify 9, % 11,745-2,12 9,643 4 Fixed Asset Accounting % 9,869-2,5 7,82 5 Financial Accounting 129, % 834,187 97, ,76 6 Customer Support 96,567.22% 64-3,216-3,152 8 Internal Audit-Direct 1, % 1,63-234,2-232,39 1 Payroll 1.17% [A] See schedule E for units definition - A167 -

191 2/13/29 9:39:9 AM Cost Center 99999: Other Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed Total Aud-Cont 857, ,73 712, General Services-Purchasing 2 Surplus Property % 4,569 1,912 6,481 3 Mail Courier % 14,34 6,153 2,457 7 Procurement % 35,834 17,389 53,223 Total GS-Purchasing 54,77 25,454 8, General Services-Facilities Services 2 Building Maintenance 42, % 73,785-6,548 79, ,89 3 Building Utilities 5 Real Property 126, % 488, ,61 373,242-37,267 6 Special Projects 371, % 873,77-476,12-28, ,24 Total GS-Fac Svcs 1,435,414-1,381, , , Human Resources 2 Direct Identify Health Ins (not SI) 1.19% Dental Ins (not SI).8% Employee University % 5,947-14,975 3,265-5,763 Total Human Resources 5,949-14,975 2,779-6, Treasurer 3 Central Collections.% Bank Charges 183, % 183,94 18,19 22,13 7 Deferred Compensation.15% Total Treasurer 183,918 17,553 21,471 [A] See schedule E for units definition - A168 -

192 2/13/29 9:39:9 AM Cost Center 99999: Other Allocation Detail Allocation Basis [A] Function Units Percentage Current Year Direct Billed Rollforward Adjustment Proposed CPU: Total 3,56,372-1,428, ,2 1,978,638 Report Grand Total 4,58,74-6,314,913 4,593, ,788 38,574,28 12,46,17 [A] See schedule E for units definition - A169 -

193 Financial Accounting Detail (Cost Center 61 function 5) DESCRIPTION: The costs of the Auditor-Controller s Financial Accounting function are allocated based on the number of transactions processed through FIN. Not all transactions are counted (e.g., budget loads and automated entries.) Those that are counted are detailed here for the operating funds; trust fund transactions are grouped, as are transactions within a fund lacking a department identifier (labeled reallocated.)

194 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 11 Board of Supervisors Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 163 Re-Allocated Units* 11 Total 1, County Executive Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual 144 Re-Allocated Units* 12 Total 1,695 - B1 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

195 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 1 County Counsel Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 17 Re-Allocated Units* 1 Total 1,249 - B2 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

196 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 211 District Attorney Deposit Journal Entry Warrant Cancellation 1 1,12 36 Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Deposit Ticket Warrant Cancellation Single Payment Claim Multiple Vendor Claim Deposit Ticket Warrant Cancellation Multiple Vendor Claim Deposit Ticket Single Payment Claim Deposit Ticket Single Payment Claim Multiple Vendor Claim Deposit Ticket Re-Allocated Units* 211 Total 4,261 - B3 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

197 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 213 Child Support Services Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Revenue Accrual Single Payment Claim Deposit Ticket Warrant Cancellation Single Payment Claim Re-Allocated Units* 213 Total 2,588 - B4 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

198 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 221 Probation Services 1 1, Deposit Journal Entry Warrant Cancellation Encumbrance 1 1, Single Payment Claim 1 3, Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Re-Allocated Units* 221 Total 8,513 - B5 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

199 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 222 Probation Institutions Deposit Journal Entry Warrant Cancellation 1 1,7 36 Single Payment Claim 1 4, Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 598 Re-Allocated Units* 222 Total 7,6 2 Public Defender Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Revenue Accrual Expenditure Accrual 116 Re-Allocated Units* 2 Total 1,365 - B6 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

200 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 25 Court Operations Re-Allocated Units* 25 Total Grand Jury Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Multiple Vendor Claim Travel Reimbursement Claim Expenditure Accrual 34 Re-Allocated Units* 251 Total B7 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

201 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 252 Court 69 Services Deposit Journal Entry 69 1, Warrant Cancellation Single Payment Claim Multiple Vendor Claim Various Form Type Revenue Accrual Expenditure Accrual Deposit Ticket Re-Allocated Units* 252 Total 2, Court 591 Services Deposit Ticket Warrant Cancellation Single Payment Claim Single Payment Claim Re-Allocated Units* 253 Total B8 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

202 2/13/29 9:39:5 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 311 Fire Department 1 2, Deposit Journal Entry 1 1, Warrant Cancellation 1 2, Single Payment Claim 1 1,59 39 Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket Single Payment Claim Deposit Ticket Single Payment Claim Re-Allocated Units* 311 Total 1,288 - B9 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

203 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 321 Sheriff-Law Enforcement 1 2, Deposit Journal Entry 1 2, Warrant Cancellation 1 2, Single Payment Claim 1 5, Multiple Invoice Claim Multiple Vendor Claim Travel Reimbursement Claim 1 9, Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket Multiple Vendor Claim 2,314 Re-Allocated Units* 321 Total 27,455 - B1 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

204 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 322 Sheriff-Custody Deposit Journal Entry Warrant Cancellation Single Payment Claim 1 4,8 39 Multiple Invoice Claim Travel Reimbursement Claim 1 2, Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Re-Allocated Units* 322 Total 1, Inmate Welfare Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 9 Re-Allocated Units* 3223 Total 1,46 - B11 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

205 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 411 Public Health Department 42 7, Deposit Journal Entry 42 5, Warrant Cancellation 42 9, Single Payment Claim 42 9, Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment 42 1, Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Single Payment Claim Deposit Ticket ,499 Re-Allocated Units* 411 Total 37,46 - B12 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

206 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 4121 Public Health Dept-CHIP Deposit Journal Entry Single Payment Claim Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket Re-Allocated Units* 4121 Total B13 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

207 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description Public Health Dept-EMS Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 86 Re-Allocated Units* Total 1,342 - B14 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

208 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 414 Public Health Dept-HS Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Revenue Accrual Expenditure Accrual Deposit Journal Entry Single Payment Claim Deposit Ticket Single Payment Claim 73 Re-Allocated Units* 414 Total 1,272 - B15 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

209 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 415 Public Health Dept-EHS Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Re-Allocated Units* 415 Total 2,619 - B16 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

210 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 4154 Public Health Dept-AS 1 5, Deposit Journal Entry Warrant Cancellation 1 1, Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Labor Adjustment Estimate Change Deposit Ticket Deposit Ticket Single Payment Claim 812 Re-Allocated Units* 4154 Total 1,221 - B17 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

211 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description PHD-Tobacco Settlement Deposit Journal Entry Warrant Cancellation Single Payment Claim Estimate Change Expenditure Accrual Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Estimate Change Expenditure Accrual Re-Allocated Units* Total B18 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

212 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 4 Alcohol, Drug & Mental Health Services Deposit Journal Entry 44 1, Warrant Cancellation 44 3, Single Payment Claim 44 4, Multiple Invoice Claim Travel Reimbursement Claim 44 1, Labor Adjustment 44 1, Estimate Change Revenue Accrual Expenditure Accrual Labor Adjustment Deposit Ticket ,426 Re-Allocated Units* 4 Total 16,114 - B19 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

213 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 431 ADMHS-Mental Health Services Act Deposit Journal Entry Travel Reimbursement Claim Labor Adjustment Estimate Change Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 23 Re-Allocated Units* 431 Total 2,97 - B2 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

214 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 432 ADMHS-Alcohol and Drug Programs Deposit Journal Entry Warrant Cancellation 44 1, Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 367 Re-Allocated Units* 432 Total 3,993 - B21 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

215 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 44 Social Services Deposit Journal Entry 55 15, Warrant Cancellation 55 2, Single Payment Claim 55 3, Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Labor Adjustment 55 1, Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Single Payment Claim Deposit Ticket Single Payment Claim Deposit Ticket ,986 Re-Allocated Units* 44 Total 28,76 - B22 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

216 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 441 IHSS Public Authority Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Expenditure Accrual 57 Re-Allocated Units* 441 Total Agricultural Commissioner Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Deposit Ticket Single Payment Claim 147 Re-Allocated Units* 51 Total 1,743 - B23 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

217 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 521 Landscape Maintenance 1 9, Deposit Journal Entry Warrant Cancellation 1 2, Single Payment Claim 1 2, Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Deposit Ticket Single Payment Claim Deposit Ticket ,43 Re-Allocated Units* 521 Total 16, Providence Landing CFD Estimate Change 8 Re-Allocated Units* Total 24 - B24 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

218 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 531 Planning & Development 1 2, , , , Deposit Journal Entry 34 Warrant Cancellation 36 Single Payment Claim 39 Multiple Invoice Claim 41 Travel Reimbursement Claim 45 Labor Adjustment 46 Estimate Change 47 Revenue Accrual 48 Expenditure Accrual 31 Deposit Ticket 4 Multiple Vendor Claim 31 Deposit Ticket 32 Deposit Journal Entry 4 Multiple Vendor Claim 31 Deposit Ticket 34 Warrant Cancellation 4 Multiple Vendor Claim 31 Deposit Ticket 34 Warrant Cancellation 4 Multiple Vendor Claim - B25 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

219 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 728 Re-Allocated Units* 531 Total 11, RDA Isla Vista Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Expenditure Accrual Deposit Journal Entry Estimate Change Deposit Journal Entry Single Payment Claim 276 Re-Allocated Units* 5346 Total 1,59 - B26 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

220 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 535 P&D-Energy Division Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Warrant Cancellation Multiple Vendor Claim Deposit Ticket Deposit Journal Entry Multiple Vendor Claim Deposit Ticket Deposit Journal Entry Re-Allocated Units* 535 Total 1,42 - B27 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

221 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 536 P&D-Building & Safety 1 3, Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Warrant Cancellation Multiple Vendor Claim 446 Re-Allocated Units* 536 Total 5, P&D-Petroleum Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim 57 Re-Allocated Units* Total B28 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

222 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 541 Public Works-Admin Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Deposit Ticket Single Payment Claim Multiple Invoice Claim 113 Re-Allocated Units* 541 Total 2,174 - B29 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

223 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 5421 Public Works-Roads Deposit Journal Entry 15 3, Warrant Cancellation 15 2, Single Payment Claim 15 2, Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Ticket Deposit Ticket Re-Allocated Units* 5421 Total 11,64 - B3 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

224 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description General Services-Airports Deposit Journal Entry Single Payment Claim Estimate Change Revenue Accrual 44 Re-Allocated Units* Total Public Works-Surveyor Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Deposit Ticket Warrant Cancellation Single Payment Claim Deposit Ticket Re-Allocated Units* 543 Total 2,144 - B31 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

225 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 5441 Public Works-Flood Control B32-32 Deposit Journal Entry 34 Warrant Cancellation 36 Single Payment Claim 39 Multiple Invoice Claim 41 Travel Reimbursement Claim 45 Labor Adjustment 46 Estimate Change 48 Expenditure Accrual 31 Deposit Ticket 34 Warrant Cancellation 36 Single Payment Claim 4 Multiple Vendor Claim 31 Deposit Ticket 36 Single Payment Claim 46 Estimate Change 36 Single Payment Claim 46 Estimate Change 32 Deposit Journal Entry 36 Single Payment Claim 39 Multiple Invoice Claim 46 Estimate Change * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

226 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description , B33-36 Single Payment Claim 39 Multiple Invoice Claim 46 Estimate Change 36 Single Payment Claim 46 Estimate Change 36 Single Payment Claim 39 Multiple Invoice Claim 46 Estimate Change 34 Warrant Cancellation 36 Single Payment Claim 39 Multiple Invoice Claim 46 Estimate Change 32 Deposit Journal Entry 36 Single Payment Claim 39 Multiple Invoice Claim 46 Estimate Change 36 Single Payment Claim 39 Multiple Invoice Claim 46 Estimate Change 32 Deposit Journal Entry 34 Warrant Cancellation 36 Single Payment Claim 39 Multiple Invoice Claim 46 Estimate Change 47 Revenue Accrual * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

227 2/13/29 9:39:51 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 1, Re-Allocated Units* 5441 Total 9, Public Works-Water Agency Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Re-Allocated Units* Total Public Works-Project Cleanwater Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Deposit Ticket 136 Re-Allocated Units* Total B34 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

228 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 545 Public Works-Solid Waste Deposit Journal Entry 193 1, Warrant Cancellation 193 3,65 36 Single Payment Claim 193 2,53 39 Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 978 Re-Allocated Units* 545 Total 9,88 - B35 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

229 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 5456 Public Works-Laguna Sanitation Deposit Ticket Single Payment Claim Deposit Journal Entry Warrant Cancellation 287 1, Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 244 Re-Allocated Units* 5456 Total 2,496 - B36 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

230 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 55 Housing and Community Development Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Labor Adjustment Estimate Change Expenditure Accrual 15 Re-Allocated Units* 55 Total 1, HCD - Affordable Housing Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Electronic Fund Claim Estimate Change Expenditure Accrual 82 Re-Allocated Units* 552 Total B37 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

231 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 553 HCD - Home Program Deposit Journal Entry Single Payment Claim Electronic Fund Claim Estimate Change Revenue Accrual Expenditure Accrual 64 Re-Allocated Units* 553 Total HCD - Orcutt CFD Deposit Journal Entry Single Payment Claim Expenditure Accrual 26 Re-Allocated Units* 554 Total 71 - B38 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

232 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 556 HCD-Community Development Block Grant Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Estimate Change Revenue Accrual Expenditure Accrual 28 Re-Allocated Units* 556 Total 23 - B39 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

233 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 62 Clerk-Recorder-Assessor Deposit Journal Entry Warrant Cancellation 1 3, Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Single Payment Claim Electronic Fund Claim Deposit Ticket Single Payment Claim 125 2, Deposit Ticket Single Payment Claim 466 Re-Allocated Units* 62 Total 8,72 - B4 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

234 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 631 General Services-Admin Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Revenue Accrual 86 Re-Allocated Units* 631 Total 1, General Services-Purchasing Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Revenue Accrual Expenditure Accrual 29 Re-Allocated Units* 632 Total B41 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

235 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 633 General Services-Facilities Services Deposit Journal Entry 1 1, Warrant Cancellation 1 1, Single Payment Claim 1 5,38 39 Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Journal Entry Single Payment Claim Deposit Ticket Deposit Ticket Deposit Ticket Deposit Ticket 877 Re-Allocated Units* 633 Total 1,683 - B42 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

236 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 6341 General Services-Medical Malpractice Single Payment Claim Estimate Change 5 Re-Allocated Units* 6341 Total General Services-Workers' Compensation Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual 59 Re-Allocated Units* 6342 Total 2,279 - B43 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

237 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 6343 General Services-County Liability Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change Expenditure Accrual 242 Re-Allocated Units* 6343 Total 1, ITD-Communications Deposit Journal Entry Single Payment Claim ,1 39 Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Expenditure Accrual 291 Re-Allocated Units* 635 Total 2,458 - B44 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

238 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 636 General Services-Vehicle Operations Deposit Journal Entry Warrant Cancellation Single Payment Claim 19 2, Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 351 Re-Allocated Units* 636 Total 5,1 637 ITD-Information Tech Services Deposit Journal Entry , Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change 1,336 Re-Allocated Units* 637 Total 4,479 - B45 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

239 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 638 General Services-Utilities Deposit Journal Entry , Single Payment Claim 192 2, Multiple Invoice Claim Labor Adjustment Estimate Change 17 Re-Allocated Units* 638 Total 6, Human Resources Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Estimate Change 134 Re-Allocated Units* 64 Total 1,584 - B46 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

240 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description Human Resources-Unemployment SI Single Payment Claim Expenditure Accrual 2 Re-Allocated Units* Total Human Resources-Dental SI Deposit Journal Entry Single Payment Claim Travel Reimbursement Claim Estimate Change 52 Re-Allocated Units* Total 22 - B47 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

241 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 65 Treasurer 1 1,44 32 Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Labor Adjustment Estimate Change Expenditure Accrual Deposit Ticket Warrant Cancellation Single Payment Claim Deposit Ticket Warrant Cancellation Single Payment Claim Deposit Ticket Deposit Ticket Deposit Ticket Re-Allocated Units* 65 Total 3,269 - B48 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

242 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 81 Law Library Deposit Ticket Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim 136 Re-Allocated Units* 81 Total 1, SBC Retirement Fund Electronic Fund Claim Electronic Fund Claim Deposit Journal Entry , Warrant Cancellation , Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Labor Adjustment 891 Re-Allocated Units* 81 Total 4,472 - B49 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

243 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 815 Santa Barbara LAFCO Deposit Journal Entry Warrant Cancellation Single Payment Claim Travel Reimbursement Claim Electronic Fund Claim 111 Re-Allocated Units* 815 Total Goleta Cemetery Distirct Deposit Ticket Deposit Journal Entry Warrant Cancellation Single Payment Claim Electronic Fund Claim 162 Re-Allocated Units* 8327 Total 1,581 - B5 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

244 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 8329 Lompoc Cemetery District Deposit Ticket Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Electronic Fund Claim 167 Re-Allocated Units* 8329 Total 1,524 - B51 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

245 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 8363 Carpinteria-Summerland Fire Prot District Deposit Ticket Deposit Journal Entry Warrant Cancellation 363 1, Single Payment Claim 363 1,64 39 Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Revenue Accrual Expenditure Accrual Deposit Ticket Deposit Journal Entry Single Payment Claim Deposit Ticket Deposit Journal Entry Single Payment Claim Revenue Accrual 233 Re-Allocated Units* 8363 Total 3,954 - B52 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

246 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 8416 Mosquito & Vector Mgt District Deposit Ticket Deposit Journal Entry Warrant Cancellation Single Payment Claim Electronic Fund Claim Re-Allocated Units* 8416 Total 1, Cuyama Valley Recreation & Park District Deposit Ticket Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Electronic Fund Claim Revenue Accrual 18 Re-Allocated Units* 844 Total 1,725 - B53 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

247 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 851 Isla Vista Recreation and Park District Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Estimate Change Expenditure Accrual Single Payment Claim Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Expenditure Accrual 418 Re-Allocated Units* 851 Total 2,88 - B54 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

248 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 861 SB County Association of Governments Deposit Ticket Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Deposit Ticket Deposit Journal Entry Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Deposit Ticket Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim 83 Re-Allocated Units* 861 Total 4,347 - B55 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

249 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 871 Air Pollution Control District Deposit Ticket 196 1, Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Electronic Fund Claim Revenue Accrual Expenditure Accrual 647 Re-Allocated Units* 871 Total 4, Prop 1 Tobacco Tax Deposit Journal Entry Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 329 Re-Allocated Units* 991 Total 3,24 - B56 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

250 2/13/29 9:39:52 AM A/C Financial Accounting Detail (61 function 5) CPU Fund Units Document Type Code & Description 99 Department Deposit Journal Entry 1 1, Warrant Cancellation Single Payment Claim Multiple Invoice Claim Travel Reimbursement Claim Labor Adjustment Estimate Change Revenue Accrual Expenditure Accrual 35 Re-Allocated Units* 99 Total 3,617 Report Grand Total 349,961 - B57 - * Re-Allocated Units are those transactions that identify a fund, but no department, typically related to the cash account. These units are re-allocated within the fund to departments/programs.

251 County Counsel Detail (Cost Center 1 function 2) 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.

252 2/13/29 9:4:14 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 11 Board of Supervisors 1 Administration C 14,948 2 ADVI 1,486 2 BOSC 7,14 2 C 5,75 2 RVSO 152 C 1, County Executive 11 Board of Supervisors Total: 76,426 $9,511 $ $9,511 1 Administration C 33, ,142 2 AO 15,27 2 C 1,263 2 CFT 45 2 CIPT EDAC 12 2 LRDP 14,169 2 N 1,37 2 PAND PERS 31 11,872 CSC 1,93 12 County Executive Total: 88,816 $87,69 $ $87, District Attorney 2 C 971 C 767 CSC 267 REIC 9, District Attorney Total: 11,92 $16,655 $ $16,655 - C1 -

253 2/13/29 9:4:14 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 213 Child Support Services CSC Probation Services 213 Child Support Services Total: 239 $359 $ $ C 5,379 2 JJC 4,733 2 PERS 16 ADVI 11,92 C 2,644 CSC 25,579 HALL Probation Services Total: 49,682 $74,6 $ $74,6 2 Public Defender 2 C 256 CSC 5, Court Operations 2 Public Defender Total: 5,393 $8,98 $ $8,98 C 1,64 CSC Court Operations Total: 1,715 $2,576 $ $2, Grand Jury 2 C 13, Grand Jury Total: 13,285 $19,948 $ $19,948 - C2 -

254 2/13/29 9:4:14 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 252 Court 69 Services ADVI 98 BAIL 33, Court 69 Services Total: 33,456 $5,237 $ $5, Fire Department 2 C 76,719 C 339 CSC 1, Sheriff-Law Enforcement 311 Fire Department Total: 78,726 $118,213 $ $118,213 2 C 73,328 2 GARD 54 2 PIT 14,976 C 65 CSC 6,597 PIT 1, Sheriff-Law Enforcement Total: 96,986 $145,631 $ $145, Sheriff-Custody 2 C 51,984 2 JAIL 2,74 JAIL 1, Sheriff-Custody Total: 73,745 $11,734 $ $11,734 - C3 -

255 2/13/29 9:4:15 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 411 Public Health Department C 16,458 CSC 6,1 DD 37 TRL 2, Public Health Dept-EMS 411 Public Health Department Total: 25,493 $38,28 $ $38,28 2 EMS 5, Public Health Dept-HS Public Health Dept-EMS Total: 5,583 $8,383 $ $8,383 2 C 47 2 C Public Health Dept-EHS 414 Public Health Dept-HS Total: 668 $1,3 $ $1,3 2 C Public Health Dept-AS 415 Public Health Dept-EHS Total: 561 $842 $ $842 2 C 4,44 C 1,215 CSC PHD-Tobacco Settlement 4154 Public Health Dept-AS Total: 5,362 $8,52 $ $8,52 2 TSAC PHD-Tobacco Settlement Total: 626 $941 $ $941 - C4 -

256 2/13/29 9:4:15 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 4 Alcohol, Drug & Mental Health Services 2 C 9,939 2 MENH 24,47 2 PERS 144 ADVI 1,41 CSC 12,2 SEH 17,26 4 Alcohol, Drug & Mental Health Services Total: 64,821 $97,333 ($17,61) ($1,277) 432 ADMHS-Alcohol and Drug Programs CSC 1, Social Services 432 ADMHS-Alcohol and Drug Programs Total: 1,333 $2,2 $ $2,2 2 C 1,96 2 CSC JUV 4,756 C 3,141 CSC 25,965 JUV 326, IHSS Public Authority 44 Social Services Total: 47,544 $611,953 ($48,) $131,953 2 IHSS 1,51 51 Agricultural Commissioner 441 IHSS Public Authority Total: 1,51 $2,253 $ $2,253 2 AGPR 27,549 2 C 983 CSC 2, Agricultural Commissioner Total: 3,848 $46,321 $ $46,321 - C5 -

257 2/13/29 9:4:15 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 521 Landscape Maintenance 2 C 37,939 CSC Providence Landing CFD 521 Landscape Maintenance Total: 38,127 $57,251 $ $57,251 2 PCFD 1,961 2 PLCD Providence Landing CFD Total: 2,67 $4,9 $ $4,9 - C6 -

258 2/13/29 9:4:15 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 531 Planning & Development 1 Administration IND , , , , , , , , , , , , , , , , , ,16 - C7 -

259 2/13/29 9:4:15 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated , , , BAR C 28,648 2 CEQA 93,135 2 DEVA 1,128 2 FANE 4,478 2 GPA 37,614 2 IND 3,219 2 LACP 99 2 MGMO MHRC NORS 3,74 2 NORT -2,17 2 ORDA 19,342 2 PERS 5,895 2 PLAN 9,629 2 SBR SPPL ZOCE 9,626 2,47 C 3,669 CSC 1,474 GANN 17 WEST 69, Planning & Development Total: 761,611 $1,135,371 ($95,37) $1,4,1 - C8 -

260 2/13/29 9:4:15 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated RDA Isla Vista 2 IVRA REDV 46, P&D-Energy Division RDA Isla Vista Total: 47,36 $71,32 $ $71, AMET C 51 2 CEB 3,126 2 CPN LWE 3,594 2 SVP 18 2 TORC TRAN TRID 11,399 2 VFFD 422 CRHO P&D-Building & Safety 535 P&D-Energy Division Total: 2,982 $31,56 ($35,819) ($4,313) 2 C 32, Public Works-Admin 536 P&D-Building & Safety Total: 32,326 $48,54 $ $48,54 2 C 4,85 C -667 CSC 19, FINE 1,388 MAUT 2, Public Works-Admin Total: 26,516 $39,816 ($2,96) $36,856 - C9 -

261 2/13/29 9:4:15 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 5421 Public Works-Roads 2 LOP 18 2 ROAD 63,887 VLOP Public Works-Surveyor 5421 Public Works-Roads Total: 64,73 $96,29 $ $96,29 2 CERT 16,22 2 SURV 24, Public Works-Flood Control 543 Public Works-Surveyor Total: 4,168 $6,315 $ $6,315 2 C 33, Public Works-Water Agency 5441 Public Works-Flood Control Total: 33,335 $5,55 $ $5,55 2 C 9, Public Works-Solid Waste Public Works-Water Agency Total: 9,931 $14,912 $ $14, ,291 2 C 9,838 2 SANM 1,521 2 TAJI 3,279 2 UTIL 1,413 BCL 2,182 C Public Works-Laguna Sanitation 545 Public Works-Solid Waste Total: 32,748 $49,173 ($18,645) $3,527 2 C 11, Public Works-Laguna Sanitation Total: 11,1 $16,532 $ $16,532 - C1 -

262 2/13/29 9:4:15 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 55 Housing and Community Development 2 AH 25,821 2 C ED HCD - Affordable Housing 55 Housing and Community Development Total: 26,791 $4,228 $ $4,228 AH HCD - Home Program 552 HCD - Affordable Housing Total: 447 $671 $ $671 2 HP 5, HCD-Community Development Block Grant 553 HCD - Home Program Total: 5,15 $7,665 $ $7,665 2 CDBG 4, Auditor-Controller 556 HCD-Community Development Block Grant Total: 4,836 $7,261 $ $7,261 2 AUD C 45,82 61 Auditor-Controller Total: 46,317 $69,21 $ $69,21 - C11 -

263 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 62 Clerk-Recorder-Assessor A818 66,125 2 ASOR 91,133 2 CLBD COFI 7,825 2 ELEC 33,29 2 PERS REC 533 CSC 2,118 ELEC 3,955 HOLL General Services-Admin 62 Clerk-Recorder-Assessor Total: 25,97 $39,277 $ $39, ,76 6, General Services-Purchasing 631 General Services-Admin Total: 11,925 $17,96 $ $17,96 2 C 1, General Services-Facilities Services 632 General Services-Purchasing Total: 1,56 $2,261 $ $2,261 2 C CAP 11,947 2 REAL 2, General Services-Facilities Services Total: 32,7 $49,572 $ $49,572 - C12 -

264 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 6341 General Services-Medical Malpractice M1 1,213 M M915 2,292 M General Services-Medical Malpractice Total: 3,393 $5,94 ($5,866) ($772) - C13 -

265 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 6342 General Services-Workers' Compensation 641 C 1,632 SB58-32 SB59 6,757 SB SB7 1,87 SB SB74 4,445 W313 5,866 W34 4,579 W35 2,294 W W397-2 W447 2,476 W W472 3,975 W52 29 W57 51 W W513 5,687 W W555 4,27 W559 1,3 W561 3,619 W W576 5,51 W W582 4,926 W584 5,225 W W C14 -

266 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated W588 1,149 W W592 7,87 W W W61 65 W614 6,86 W W W W636 1,84 W644 3,547 W W649 3,966 W65 8,982 W W W662 1,81 W W67 1,411 W673 3,539 W W678 4,42 W682 4, W W694 9,18 W W72 8,766 W74 3,221 W76 2,448 W77 1,98 W C15 -

267 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated W W717 3,82 W719 3,385 W W W723 8,11 W W725 1,396 W727 5,639 W73 4,122 W736 2,272 W742 4,999 W744 8,429 W W W75 6,843 W751 5,768 W761 2,122 W W W W772 3,27 W773 1,512 W775 3,639 W W W W W87 2,279 W W817 4,665 W822 2,697 - C16 -

268 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated W W828 1,432 W83 6,734 W831 4,145 W W838 3,841 W W842 7,432 W843 5,18 W W845 5,956 W846 5,362 W847 1,714 W848 2,336 W851 1,538 W853 2,727 W854 11,754 W857 6,174 W858 2,487 W859 1,345 W W862 2,336 W W866 2,74 W867 1,82 W868 6,87 W W87 1,343 W W W88 3,264 W C17 -

269 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated W W W W886 2,378 W887 4,146 W W89 4,238 W W892 8,652 W893 4,357 W894 2,399 W895 19,183 W896 2,545 W897 9,332 W898 2,814 W899 5,696 W9 3,554 W91 1,191 W92 1,452 W93 2,164 W W96 4,1 W97 2,219 W98 2,516 W99 5 W W911 1,292 W912 3,15 W W W W918 6,422 - C18 -

270 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated W919 4,183 W92 3,292 W921 2,183 W922 1,382 W923 2,725 W926 3,969 W927 2,376 W932 1,285 W W934 2,762 W936 2,127 W939 1,322 W94 2,56 W941 1,81 W942 3,672 W944 1,264 W945 2,277 W947 5,998 W948 1,543 W949 1,242 W95 1,41 W951 2,395 W W954 4,112 W W W W959 2,988 W96 3,96 W962 1,19 W W C19 -

271 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated W W967 3,525 W W W W972 1,245 W975 1,13 W976 1,36 W977 7,837 W W981 1,783 W982 1,853 W983 1,954 W984 2,482 W985 3,982 W W987 1,37 W988 1,277 W W99 43 WADM 5,223 WC1 2,613 WC2 4,145 WTRN 21, General Services-Workers' Compensation Total: 643,63 $966,452 ($1,41,585) ($75,134) - C2 -

272 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 6343 General Services-County Liability 2 L96 2,334 2 LC1 3,512 21,77 CPL 265 D1 41,962 D2 259 D7 8,248 D D29 16 D3 3,789 D31 3,56 D32 3,59 D D D39 2,39 D41 1,248 D D44 2,163 D45 2,193 D46 2,575 D47 2,48 D48 4,483 D49 2,551 D5 2,42 D51 68 D D53 3,966 D54 43 D55 1,996 D D C21 -

273 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated L1 11,721 L L633 7,792 L663 1,914 L L76 87 L715 1,955 L735 4,13 L759 34,474 L L776 9,247 L L L798 11,58 L814 8 L L84 22,333 L L845 2 L852 6,319 L L856 22,169 L L861 3,62 L ,446 L L868 71,49 L L872 8,963 L L L877 1,948 - C22 -

274 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated L88 6,784 L882 66,818 L L884 12,562 L885 1,381 L L889 1,85 L89-2,256 L891 12,864 L892 7,382 L893 71,253 L L895 2,148 L896 1,37 L L899 18,357 L9 19,574 L91 7,571 L92 47,459 L93 2,283 L94 18,442 L95 8,464 L96 16,98 L97 24,634 L98 1,28 L L91 1,38 L911 29,879 L912 3,356 L L916 12,674 L917 6,631 - C23 -

275 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated L918 2,55 L919 1,541 L92 3,23 L921 6,352 L L L924 3,37 L L926 4,155 L927 1,185 L929 3,465 L93 9,929 L931 6,996 L932 2,465 L933 8,153 L934 4,658 L935 1,638 L LADM 136,241 LITG 22,889 LTRN 1, Human Resources 6343 General Services-County Liability Total: 1,275,953 $1,915,927 ($1,971,685) ($55,758) 1 Administration C 18,434 2 C 48,97 2 CSC 9,45 ADVI 394 C 896 CSC Human Resources Total: 77,531 $88,738 ($2,) $68,738 - C24 -

276 2/13/29 9:4:16 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 65 Treasurer 2 19,788 2 BSNS 8,761 2 C 1,17 2 CFD CONS LPS TAXC 13 ADMN 9,864 BANK 2,591 CONS 22,849 CSC 1,492 LPS 23,728 PROB 14, SBC Retirement Fund 65 Treasurer Total: 16,376 $161,67 ($1,841) $15,766 2 RETB 7,643 R1 4, Santa Barbara LAFCO 81 SBC Retirement Fund Total: 12,7 $18,3 ($9,423) $8,67 2 C LAFC 33, Isla Vista Recreation and Park District 815 Santa Barbara LAFCO Total: 33,296 $49,996 ($5,355) ($359) 2 C Isla Vista Recreation and Park District Total: 374 $561 $ $561 - C25 -

277 2/13/29 9:4:17 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated 861 SB County Association of Governments 1 Administration MDP 1,988 2 MDP 22,727 2 SBAG SBCA 12,462 COAL 5,49 MDP 6,79 SBCA Air Pollution Control District 861 SB County Association of Governments Total: 49,22 $73,97 ($67,371) $6, APED 31 2 APEH 2,714 2 APES 84,662 2 APFX 4,18 2 C 3,668 2 CEL CEQA 88 2 ENVT PERS 1, APGD 1,22 CSC 2,674 EPA 15,337 EPA2 2, Air Pollution Control District Total: 121,57 $182,451 ($19,429) ($7,978) - C26 -

278 2/13/29 9:4:17 AM County Counsel Detail (1 function 2) CPU Program Activity Units Allocated Costs Direct Billed Total Net Allocated Prop 1 Tobacco Tax 2 CFFC PROP 16,76 PROP 3, Other Prop 1 Tobacco Tax Total: 2,119 $3,21 ($3,851) ($641) 2 BEAC 3,912 2 C 6,54 2 COFI FNGC SC SC SC19 4,1 2 SC SUPS 3,537 C 2,255 CSC 2, Other Total: 24,175 $36,31 ($32,69) $4,232 County Counsel Totals: Units: 4,897,88 Allocated Costs: $7,25,659 Direct Billed: ($4,17,88) Net Allocated: $3,79,779 - C27 -

279 Building Maintenance & Utilities Detail (Cost Center 633 functions 2 & 3) DESCRIPTION: General Services Facilities costs for building maintenance and utilities are collected by building project codes and allocated by building to each CPU/occupant based on their occupancy percentage of each building. The complete list of building occupancy percentages are available on General Services' website: Note: Occupancy by building ratios are also the basis for the Building Landscape Maintenance allocation from the Parks Department. Note: Occupancy by building ratios are also the basis for the Structure Use Allowance allocation.

280 CPU 2/13/29 9:4:49 AM Function 11 Board of Supervisors 2 Building Maintenance 12 County Executive 2 Building Maintenance 1 County Counsel 2 Building Maintenance 211 District Attorney 2 Building Maintenance Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 59, F15 F38 Garden Street Parking 1.% 12, % 9,16.4 N21 N2 Santa Ynez Area Grounds 97.78% % N21 N21 SYV Office Building 1.% 38, % 1, P33 P33 Lompoc Admin. Bldg. 1.% 53, % 4, T22 T2 Betteravia Center Grounds 11.3% 11, % T22 T22 Betteravia Center, Bldg D. 1.% 123, % 38,76.1 T22 T27 Proposed New Building 1 1.% 4, % 1, ,136, ,34.53 F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 9,891.3 F15 F38 Garden Street Parking 1.% 12, % 14, , ,349.7 F15 F1 SB Downtown Grounds 65.89% 4, % 34.1 F15 F15 Administration Building 1.% 778, % 81,548.9 F15 F38 Garden Street Parking 1.% 12, % 12,631.6 T332 T33 SM Juvenile Hall Grounds 32.1% % 1.24 T332 T332 SM Juvenile Court Building 1.% 19, % , , F16 F16 DA Office Building 1.% 56, % 56, D1 -

281 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 221 Probation Services 2 Building Maintenance 222 Probation Institutions 2 Building Maintenance P32 P Lompoc County Offices Grounds 76.36% 18, % 3, P32 P32 Lompoc 'Old' Court Addition 1.% 26, % 7,.15 T332 T33 SM Juvenile Hall Grounds 32.1% % T332 T332 SM Juvenile Court Building 1.% 19, % 3,72.77 T47 Rolling file cart for judge 1.% -3, % T47 T4 SM Downtown Grounds 2.21% 1, % T47 T47 SM Court Sup Crt/Da Bldg C 1.% 45, % 12, , ,148.4 T47 T47 SM Court Sup Crt/Da Bldg C 1.% % F111 F111 Probation Building 1.% 77, % 77,284. P32 P Lompoc County Offices Grounds 76.36% 18, % 4, P32 P32 Lompoc 'Old' Court Addition 1.% 26, % 9, T26 T2 Betteravia Center Grounds 22.% 11, % 2,485.6 T26 T26 Betteravia Bldg A, Probation 1.% 72, % 72, , , L2 Los Prietos Grounds 1.% 21,8.8 21, L29 LPBC Modular Storage Unit #1 1.% 1, , L21 LPBC Modular Storage Unit #2 1.% L217 LPBC Zen Garden Shed 1.% L22 LPBC Carpentry Shop 1.% L226 LPBC House #2 1.% 1,136. 1, T335 SM JVH Processing Facility 1.% 17, , T336 SM JVH Holding Facility 1.% T346 SM Corp Yrd Fld Posion Shed 1.% D2 -

282 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 222 T3412 SM Corp Yard Rds Stor Shed 3 1.% 1, , T3415 SM Corp Yard GS Mod Stor Unit 1.% J115 J1 SB South Hollister Grounds 12.49% % 11.4 J115 J115 SB Juvenile Services/Probation 1.% 21, % 21,39.37 J116 J1 SB South Hollister Grounds 1.55% % 1.41 J116 J116 SB Juv Hall Villa Esperanza 1.% 1, % 1,32.74 J118 J1 SB South Hollister Grounds 48.34% % J118 J118 SB Juvenile Hall 1.% 81, % 81, J121 J1 SB South Hollister Grounds 3.88% % 3.54 J121 J121 SB JV Hall VE Classroom 1.% 2, % 2, J122 J1 SB South Hollister Grounds 2.7% % 1.89 J122 J122 SB JV Hall VE Modular 1.% 1, % 1, L21 L21 LPBC Dining Hall & Kitchen 1.% 56, % 56, L22 L22 LPBC Conference Room 1.% 3, % 3, L23 L23 LPBC Kitchen Restrooms 1.% % L25 L25 LPBC Tri-Cty Boot Camp Voc B 1.% 2, % 2,362.2 L26 L26 LPBC Mod Office & Staff Qtrs 1.% 1, % 1, L213 L213 LPBC Tri-Cty Boot Camp Dorm 1.% 6, % 6,55.55 L214 L214 LPBC Dormitory 1.% 6, % 6,872.2 L216 L216 LPBC Dorm Properties Bldg 1.% % L221 L221 LPBC Los Robles High School 1.% 8, % 8, L224 L224 LPBC Administration Building 1.% 3, % 3,168.3 L231 L231 LPBC Reservoir 1.% % T331 T33 SM Juvenile Hall Grounds 6.9% % T331 T331 SM Juvenile Hall 1.% 14, % 94,33.8 T332 T33 SM Juvenile Hall Grounds 32.1% % 9.9 T332 T332 SM Juvenile Court Building 1.% 19, % 1, T333 T33 SM Juvenile Hall Grounds 3.55% % 1.9 T333 T333 SM Juvenile Hall Classroom 1 1.% 1, % 1,852.1 T334 T33 SM Juvenile Hall Grounds 3.55% % 1.9 T334 T334 SM Juvenile Hall Classroom 2 1.% 1, % 1, D3 -

283 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 2 Public Defender 2 Building Maintenance 25 Court Operations 2 Building Maintenance 371, , F22 F22 Courthouse Annex 1.% 2, % 18, T332 T33 SM Juvenile Hall Grounds 32.1% % T332 T332 SM Juvenile Court Building 1.% 19, % 3, T46 T4 SM Downtown Grounds 7.87% 1, % T46 T46 SM Court Pub. Defend Bldg A 1.% 15, % 15, , , J12 SB Juvenile Hall Court 1.% 4,2.76 4, T49 SM Trial Ct Modular 1.% 1,71.3 1,71.3 F18 F18 S.B. Superior Court Building 1.% 17, % 1, F11 F11 District Attorney Storage 1.% % F23 Labor & SS from 2,3 to 1 1.% -27, % -18, F23 F2 County Courthouse Grounds 1.% % F23 F23 County Courthouse 1.% 371, % 254, N21 N2 Santa Ynez Area Grounds 97.78% % N21 N21 SYV Office Building 1.% 38, % 19, P31 P Lompoc County Offices Grounds 23.64% 18, % 4, P31 P31 Lompoc 'Old' Court 1.% 47, % 47, P32 P Lompoc County Offices Grounds 76.36% 18, % 4,51.93 P32 P32 Lompoc 'Old' Court Addition 1.% 26, % 7, T35 T SM Tech Services Grounds 6.89% % T35 T35 Court Bail Review Office 1.% % T331 T33 SM Juvenile Hall Grounds 6.9% % T331 T331 SM Juvenile Hall 1.% 14, % 9,696.7 T332 T33 SM Juvenile Hall Grounds 32.1% % 49. T332 T332 SM Juvenile Court Building 1.% 19, % 1, D4 -

284 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 251 Grand Jury 2 Building Maintenance 311 Fire Department 2 Building Maintenance T41 T4 SM Downtown Grounds 9.94% 1, % T41 T41 SM Court Clerks Bldg E 1.% 18, % 18,624.7 T43 T4 SM Downtown Grounds 4.68% 1, % 57.2 T43 T43 SM Court Jury Assy Bldg F 1.% 1, % 1,73.85 T44 T4 SM Downtown Grounds 12.91% 1, % T44 T44 SM Court Courthouse Bldg D 1.% 8, % 65, T45 T4 SM Downtown Grounds 4.83% 1, % T45 T45 SM Court Superior Crt Bldg B 1.% 2, % 2, T47 Rolling file cart for judge 1.% -3, % -2, T47 T4 SM Downtown Grounds 2.21% 1, % T47 T47 SM Court Sup Crt/Da Bldg C 1.% 45, % 31,82.24 T48 T4 SM Downtown Grounds 39.23% 1, % T48 T48 SM Court Court Bldg G 1.% 85, % 73, T49 T49 SM Trial Ct Modular 1.% 7, % 7,164. 1,4, ,67.14 T44 T44 SM Court Courthouse Bldg D 1.% % T47 T47 SM Court Sup Crt/Da Bldg C 1.% % F22 F22 Courthouse Annex 1.% 2, % 1, , , C211 Fire Station #21 1.% P11 Burton Mesa Fire/Sheriff Stn 69.% C111 C11 Fire Station #11 Grounds 1.% % 75. C111 C111 Fire Station #11 1.% 16, % 16, C121 C12 Fire Station #12 Grounds 1.% % D5 -

285 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs C121 C121 Fire Station #12 1.% 3, % 3, C131 C1 Fire Station #13 Grounds 1.% % 325. C131 C131 Fire Station #13 Engine House 1.% 1, % 1, C131 C133 Fire Station #13 Storage Shed 1.% 8, % 8,413. C141 C14 Fire Station #14 Grounds 1.% 1, % 1,72.4 C141 C141 Fire Station #14 1.% 1, % 1, C151 C151 Fire Station #15 1.% 3, % 3,76.52 C151 C152 Fire Station #15 Dormitory 1.% % 5.58 C151 C153 Fire Station #15 Storage Shed 1.% % C181 C181 Fire Station #18 1.% 1, % 1,381.9 C183 C183 Fire Station #18 Gen/Stor Bldg 1.% % C221 C221 Fire Station #22 1.% 2, % 2, C231 C2 Fire Station #23 Grounds 53.61% % C231 C231 Fire Station #23 Veh Garage 1.% 4, % 4,58.52 C231 C232 Fire Station #23 Station House 1.% % C232 C2 Fire Station #23 Grounds 46.39% % C232 C232 Fire Station #23 Station House 1.% % 525. C241 C24 Fire Station #24 Grounds 1.% % C241 C241 Fire Station #24 1.% 1, % 1,51.55 C241 C242 Fire Station #24, Garage/Stor. 1.% % 244. C241 C243 FS 24 UST Project 1.% % C241 C246 Fire Station #24 Duplex 1.% % C311 C31 Fire Station #31 Grounds 1.% 23, % 23,389.5 C311 C311 Fire Station #31 1.% 16, % 16,663.9 C314 C314 Fire Dept. Operations Office 1.% 8, % 8, C321 C32 Fire Station #32 Grounds 1.% 1, % 1,82.73 C321 C321 Fire Station #32 1.% 22, % 22,389.6 C321 C322 Fire Station #32 Storage Area 1.% % 362. C411 C411 Fire Station #41 1.% 11, % 11, C511 C51 Fire Station #51 Grounds 1.% % C511 C511 Fire Station #51 1.% 7, % 7,663.5 J19 J1 SB South Hollister Grounds 2.61% % D6 -

286 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 321 Sheriff-Law Enforcement 2 Building Maintenance J19 J19 Sheriff Special Ops Office #1 1.% 1, % 1, J51 J51 Fire Department Admin. Bldg 1.% 33, % 33, J52 J52 Fire Depar. Admin. Warehouse 1.% 1, % 1,98.16 J55 J55 FS19 - Forest Service Bldg 1.% % T25 Direct charge to Social Services 1.% -125, % T25 T2 Betteravia Center Grounds 44.97% 11, % T25 T25 Betteravia Bldg C, DSS 1.% 191, % , , T25 T25 Betteravia Bldg C, DSS 1.% 2, % , J16 Coroners Mod Storage Unit J Sheriff Facilities Grounds 5.% 12, ,54.78 F18 F18 S.B. Superior Court Building 1.% 17, % 7, F24 Labor & SS from 2,3 to 1 1.% -15, % -2, F24 Labor & SS from 2,3 to 1 1.% -15, % -2, F24 F24 Dist. Attorney's Office & Jail 1.% 22, % 3, F24 F24 Dist. Attorney's Office & Jail 1.% 22, % 3, J13 J1 SB South Hollister Grounds 1.77% % 1.62 J13 J13 La Morada Classroom 1.% % J15 J1 SB South Hollister Grounds 4.84% % 4.42 J15 J15 Coroners Main Bldg 1.% 3, % 3,98.27 J11 J1 SB South Hollister Grounds 4.3% % 3.93 J11 J11 Sheriff Special Ops Office #2 1.% % J111 J1 SB South Hollister Grounds 1.3% %.94 J111 J111 Sheriff Special Ops Intel Off 1.% % J112 J1 SB South Hollister Grounds 3.44% % 3.14 J112 J112 Sheriff Special Ops Garage/Off 1.% % D7 -

287 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities J32 J32 Sheriff Admin. Arch Office #2 1.% % J33 J33 Sheriff Admin. Property Bldg 1.% 1, % 1,59.21 J334 J334 Sheriff's Emerg. Dispatch Cntr 1.% 1, % 1, J335 J39 Sheriff Admin. Car Wash Shed 1.% % J335 J335 Sheriff Administration Bldg 1.% 32, % 32,11.2 J41 J41 Sheriff's Shooting Range 1.% 3, % 3,541.1 J42 J42 Sheriff's Training Fclty Bldg 1.% 2, % 2,655.5 N21 N2 Santa Ynez Area Grounds 97.78% % N21 N21 SYV Office Building 1.% 38, % 9,77.84 P11 P11 Lompoc Sheriff Substation 1.% 2, % 2, P15 P15 Lompoc Sheriff Special Ops Off 1.% 3, % 3,13.19 P32 P Lompoc County Offices Grounds 76.36% 18, % 1, P32 P32 Lompoc 'Old' Court Addition 1.% 26, % 2, P33 P33 Lompoc Admin. Bldg. 1.% 53, % 1, P33 P33 Lompoc Admin. Bldg. 1.% 53, % 3,7.26 T321 T321 SM Sheriff's Sub-Station 1.% 33, % 33, T322 T322 SM Sheriff's Intox Trailer 1.% 1, % 1,369.1 T323 T323 SM Sheriff's Store Shed 1 1.% % 15.2 T44 T4 SM Downtown Grounds 12.91% 1, % T44 T44 SM Court Courthouse Bldg D 1.% 8, % 14, T47 Rolling file cart for judge 1.% -3, % T47 T4 SM Downtown Grounds 2.21% 1, % 6.82 T47 T47 SM Court Sup Crt/Da Bldg C 1.% 45, % 1, T48 T4 SM Downtown Grounds 39.23% 1, % T48 T48 SM Court Court Bldg G 1.% 85, % 11, X13 X1 New Cuyama Grounds 27.56% % X13 X13 New Cuyama Sheriff's Office 1.% 6, % 6, , ,94.7 J33 J23 PHD San Antonio Bldg. #1 1.2% 57, % J334 J23 PHD San Antonio Bldg. #1 2.22% 57, % 1, D8 -

288 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 322 Sheriff-Custody 2 Building Maintenance J335 J23 PHD San Antonio Bldg. #1 7.29% 57, % 4,19.61 T44 T44 SM Court Courthouse Bldg D 1.% % T47 T47 SM Court Sup Crt/Da Bldg C 1.% % , , J Sheriff Facilities Grounds 5.% 12, , J314 SBC Main Jail Storage Units 1.% J318 SBC Main Jail Classroom 1.% J319 SBC Hnr Frm Laundry Linen Sto 1.% J324 SBC Hnr Frm Recycle Stor Bldg 1.% J326 SBC Jail IRC Court Or Trailer 1.% J33 SBCJail IRC Stor Container #2 1.% J331 SBC Main Jail IRC Storage Shed 1.% P18 Lompoc Sheriff Eques Cntr Barn 1.% 1,125. 1, P11 Burton Mesa Fire/Sheriff Stn 31.% T321 SM Sheriff's Sp En Stor Shed 1.% X14 New Cuyama Sheriff Resid #1 1.% 1, , J31 Labor & SS from 2,3 to 1 1.% -1, % J31 J31 SBC Main Jail 1.% 384, % 381,71.3 J311 J311 SBC Main Jail Print Shop 1.% % J313 J313 SBC Main Jail Paint Lockers 1.% % J315 J315 SBC Main Jail NW Addition 1.% 36, % 36,94.84 J316 J316 SBC Hnr Farm Inmate Srvcs Bld 1.% 1, % 1, J317 J317 SBC Honor Frm Main Building 1.% 71, % 71,49.38 J321 J321 SBC Honor Farm Laundry 1.% 2, % 2,44.3 J322 J322 SBC Honor Farm Classroom 1.% % J323 J323 SBC Main Jail Transp. Office 1.% 1, % 1,882.5 J328 J328 SBC Main Jail IRC 1.% 145, % 145, , , D9 -

289 CPU 2/13/29 9:4:49 AM Function 3 Building Utilities Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs J31 Labor & SS from 2,3 to 1 1.% % 6.31 J31 J23 PHD San Antonio Bldg. # % 57, % 15,61.32 J31 J31 SBC Main Jail 1.% -2, % -2,46.96 J315 J23 PHD San Antonio Bldg. #1 8.56% 57, % 4, J315 J315 SBC Main Jail NW Addition 1.% 5. 1.% 5. J328 J23 PHD San Antonio Bldg. #1 8.49% 57, % 4, Public Health Department 2 Building Maintenance 17, , A14 Carpinteria Health Clinic 1.% 1, , J219 PHD Modular Power Station 1.% J23 J2 Lower Calle Real Grounds 3.85% 37, % 1,43.3 J23 J23 PHD San Antonio Bldg. #1 1.% 126, % 91, J23 J4 Upper Calle Real Grounds 1.% 17, % 12, J24 J2 Lower Calle Real Grounds.89% 37, % J24 J24 PHD Administration Bldg #8 1.% 23, % 23, J214 J2 Lower Calle Real Grounds 14.91% 37, % 5, J214 J214 PHD Health Clinic Bldg #4 1.% 181, % 176,2.53 J216 Direct charge to Mental Health 1.% -11, % -6,524.4 J216 J2 Lower Calle Real Grounds 19.53% 37, % 4, J216 J216 PHD Psych/Health Bldg #2 & 3 1.% 97, % 56, P71 P7 Lompoc R Street Grounds 42.8% % P71 P71 Lompoc Community Hlth Service 1.% 84, % 84,11.42 P72 P7 Lompoc R Street Grounds.17% %.68 P72 P72 Lompoc Hlth Serv Furnace Bldg 1.% % P74 P7 Lompoc R Street Grounds 15.67% % P74 P74 Lompoc Wellness Center 1.% 27, % 27,87.97 T21 T2 Betteravia Center Grounds 22.% 11, % 2, T21 T21 Betteravia Bldg B, Hlth Clinic 1.% 85, % 85, T25 Direct charge to Social Services 1.% -125, % -11, D1 -

290 CPU 2/13/29 9:4:49 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities Public Health Dept-EMS 2 Building Maintenance 3 Building Utilities 414 Public Health Dept-HS 2 Building Maintenance T25 T2 Betteravia Center Grounds 44.97% 11, % T25 T25 Betteravia Bldg C, DSS 1.% 191, % 17, X18 X1 New Cuyama Grounds 22.57% % X18 X18 New Cayuma Community Clinic 1.% 2, % 2, , , J23 PHD San Antonio Bldg. #1 6.51% 57, , J23 J23 PHD San Antonio Bldg. #1 3.94% 57, % 1, J23 J23 PHD San Antonio Bldg. #1 1.% 8, % 6, J214 J23 PHD San Antonio Bldg. # % 57, % 8, J216 J216 PHD Psych/Health Bldg #2 & 3 1.% -3, % -1, T25 T25 Betteravia Bldg C, DSS 1.% 2, % , ,97.46 J23 J2 Lower Calle Real Grounds 3.85% 37, % J23 J23 PHD San Antonio Bldg. #1 1.% 126, % 11, J23 J4 Upper Calle Real Grounds 1.% 17, % 1, , ,97.86 J23 J23 PHD San Antonio Bldg. #1 3.94% 57, % J23 J23 PHD San Antonio Bldg. #1 1.% 8, % , J23 J2 Lower Calle Real Grounds 3.85% 37, % J23 J23 PHD San Antonio Bldg. #1 1.% 126, % 6, J23 J4 Upper Calle Real Grounds 1.% 17, % D11 -

291 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 415 Public Health Dept-EHS 2 Building Maintenance 3 Building Utilities 4154 Public Health Dept-AS 2 Building Maintenance 18, ,57.87 J23 J23 PHD San Antonio Bldg. #1 3.94% 57, % J23 J23 PHD San Antonio Bldg. #1 1.% 8, % , J221 J2 Lower Calle Real Grounds 1.71% 37, % J221 J221 Environmental Health Office 1.% 6, % 6, T25 Direct charge to Social Services 1.% -125, % -8,81.5 T25 T2 Betteravia Center Grounds 44.97% 11, % T25 T25 Betteravia Bldg C, DSS 1.% 191, % 12, , ,41.62 J221 J23 PHD San Antonio Bldg. #1 1.75% 57, % 1,7.89 T25 T25 Betteravia Bldg C, DSS 1.% 2, % , , H14 SB Animal Srvcs Cat Shelter 1.% H18 SB Anmal Srvcs Pillsbury Kennl 1.% R21 North Cty Animal Srvcs Office 1.% R22 North Cty Animal Srvcs Clinic 1.% 1,2.76 1, R25 N. Cty Anml Srvcs Kenl % T311 SM Animal Service Shelter 1.% 38, ,352.2 H11 H11 SB Animal Srvcs Main Office 1.% 8, % 8, H12 H12 SB Animal Srvcs Dog Kennel 1.% 1, % 1,565.7 H13 H13 SB Animal Srvcs Paws Cat Shelt 1.% 1, % 1,1.48 H17 H17 SB Animal Srvcs Rabbit Kennel 1.% % D12 -

292 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 4 Alcohol, Drug & Mental Health Services 2 Building Maintenance P81 P8 Lompoc Animal Srvcs Grounds 71.54% 1,74. 1.% 1, P81 P81 Lompoc Anml Srvcs Off/Cat Bld 1.% 8, % 8, P82 P82 Lompoc Anml Svs Quaratine Bld 1.% % P83 P8 Lompoc Animal Srvcs Grounds 28.46% 1,74. 1.% P83 P83 Lompoc Animal Srvcs Dog Kenn 1.% 1, % 1, , , T311 SM Animal Service Shelter 1.% T31 SM Mental Health Cntr Grounds 1.% T312 SM Mental Health Trailer #1 1.% 1, , T313 Mental Health Off Trailer #2 1.% 5, , T314 SM ADMHS Modular #3 1.% 1, ,38.54 J21 Direct charge to Mental Health 1.% -2, %. J21 J2 Lower Calle Real Grounds 1.96% 37, %. J21 J21 Casa Del Mural Bldg #6 1.% 6, %. J27 J2 Lower Calle Real Grounds 5.16% 37, % 1, J27 J27 RISB Admin Bldg D Annex 1.% 6, % 6, J213 J2 Lower Calle Real Grounds 4.98% 37, % 1, J213 J213 Arch. Archives Bldg #1 1.% % J214 J2 Lower Calle Real Grounds 14.91% 37, % J214 J2 Lower Calle Real Grounds 14.91% 37, % J214 J214 PHD Health Clinic Bldg #4 1.% 181, % 1, J214 J214 PHD Health Clinic Bldg #4 1.% 181, % 2,911.5 J216 Direct charge to Mental Health 1.% -11, %. J216 Direct charge to Mental Health 1.% -11, %. J216 Direct charge to Mental Health 1.% -11, %. J216 Direct charge to Mental Health 1.% -11, %. - D13 -

293 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities J216 Direct charge to Mental Health 1.% -11, %. J216 J2 Lower Calle Real Grounds 19.53% 37, %. J216 J2 Lower Calle Real Grounds 19.53% 37, %. J216 J2 Lower Calle Real Grounds 19.53% 37, %. J216 J2 Lower Calle Real Grounds 19.53% 37, %. J216 J2 Lower Calle Real Grounds 19.53% 37, %. J216 J216 PHD Psych/Health Bldg #2 & 3 1.% 97, %. J216 J216 PHD Psych/Health Bldg #2 & 3 1.% 97, %. J216 J216 PHD Psych/Health Bldg #2 & 3 1.% 97, %. J216 J216 PHD Psych/Health Bldg #2 & 3 1.% 97, %. J216 J216 PHD Psych/Health Bldg #2 & 3 1.% 97, %. J217 Labor & SS from 2,3 to 1 1.% -2, % J217 J2 Lower Calle Real Grounds 1.83% 37, % 88.4 J217 J217 PHD Bldg #11 1.% 5, % J229 Direct charge to Mental Health 1.% -2, %. J229 J2 Lower Calle Real Grounds 3.61% 37, %. J229 J229 Mental Health Bldg 1.% 2, %. P33 P33 Lompoc Admin. Bldg. 1.% 53, % 36,144. P34 P34 Lompoc Mental Health Misc Off 1.% 11, % 9, T311 Direct charge to Mental Health 1.% -54, %. T311 Direct charge to Mental Health 1.% -54, %. T311 T311 SM Mental Health Center 1.% 86, %. T311 T311 SM Mental Health Center 1.% 86, %. T53 T53 Santa Maria Cares Building 1.% 8, % 8, ,399, , J23 PHD San Antonio Bldg. #1 9.29% 57, , J213 J23 PHD San Antonio Bldg. #1.% 57, %. J214 J23 PHD San Antonio Bldg. # % 57, % 98.4 J214 J23 PHD San Antonio Bldg. # % 57, % J216 J216 PHD Psych/Health Bldg #2 & 3 1.% -3, %. - D14 -

294 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 432 ADMHS-Alcohol and Drug Programs 2 Building Maintenance 3 Building Utilities 44 Social Services 2 Building Maintenance J216 J216 PHD Psych/Health Bldg #2 & 3 1.% -3, %. J216 J216 PHD Psych/Health Bldg #2 & 3 1.% -3, %. J216 J216 PHD Psych/Health Bldg #2 & 3 1.% -3, %. J216 J216 PHD Psych/Health Bldg #2 & 3 1.% -3, %. J217 J23 PHD San Antonio Bldg. #1 1.87% 57, % T53 T53 Santa Maria Cares Building 1.% -1, % -1, , , J23 J2 Lower Calle Real Grounds 3.85% 37, % J23 J23 PHD San Antonio Bldg. #1 1.% 126, % 16, J23 J4 Upper Calle Real Grounds 1.% 17, % 2, , ,792.7 J23 J23 PHD San Antonio Bldg. #1 3.94% 57, % J23 J23 PHD San Antonio Bldg. #1 1.% 8, % 1, , ,42.68 H11 H11 Duplex Res. #1 1.% 4, % 4, H111 H111 Duplex Res. #2 1.% 2, % 2, J11 Direct charge to Social Services 1.% -1, % -1, J11 J1 SB South Hollister Grounds 13.68% % J11 J11 La Morada Main Building 1.% 2, % 2, J22 J2 Lower Calle Real Grounds 11.37% 37, % 1,224.4 J22 J22 Casa Nueva Office Building 1.% 11, % 3, J26 J2 Lower Calle Real Grounds 1.25% 37, % J213 J2 Lower Calle Real Grounds 4.98% 37, % J213 J213 Arch. Archives Bldg #1 1.% % 73.2 J228 Direct charge to Social Services 1.% -78, %. - D15 -

295 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 51 Agricultural Commissioner 2 Building Maintenance J228 J2 Lower Calle Real Grounds 21.2% 37, %. J228 J228 Social Service Main Office 1.% 111, %. P34 P34 Lompoc Mental Health Misc Off 1.% 11, % 2, P73 Direct charge to Social Services 1.% -41, %. P73 P7 Lompoc R Street Grounds 42.8% %. P73 P73 Lompoc DSS Bldg 1.% 54, %. T25 Direct charge to Social Services 1.% -125, %. T25 T2 Betteravia Center Grounds 44.97% 11, %. T25 T25 Betteravia Bldg C, DSS 1.% 191, %. T311 Direct charge to Mental Health 1.% -54, % -4, T311 T311 SM Mental Health Center 1.% 86, % 7, , ,97.69 J213 J23 PHD San Antonio Bldg. #1.% 57, %. J228 J228 Social Service Main Office 1.% -2, %. T25 T25 Betteravia Bldg C, DSS 1.% 2, %. 57, T38 Co-Op Extension Storage Shed 1.% A11 Labor & SS from 2,3 to 1 1.% -5, % A11 A11 Carpinteria Veterans Building 1.% 6, % 57.5 J217 Labor & SS from 2,3 to 1 1.% -2, % J217 J2 Lower Calle Real Grounds 1.83% 37, % J217 J217 PHD Bldg #11 1.% 5, % 2, J22 J2 Lower Calle Real Grounds 1.48% 37, % J22 J22 Ag. Comm./Weights & Measures 1.% 5, % 5, J413 Adjust certain costs to Admin 1.% -43, % -11, J413 Labor & SS from 2,3 to 1 1.% -98, % -26,1.32 J413 J413 Corp Yard Facilities/Ag Shop 1.% 134, % 35, D16 -

296 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 521 Landscape Maintenance 2 Building Maintenance N26 N2 Santa Ynez Area Grounds 2.22% % 1.71 N26 N26 SYV Ag Commissioner's Office 1.% % P51 Labor & SS from 2,3 to 1 1.% -21, % P51 P5 Lompoc Vmb Grounds 1.% %.53 P51 P51 Lompoc Vmb 1.% 21, % 35.1 T31 T SM Tech Services Grounds 16.31% % 93.7 T31 T31 SM Ag Comm. Pesticide Bldg 1.% 3, % 3,41.89 T33 T SM Tech Services Grounds 9.39% % T33 T33 Co-Op Extension Trailer 1.% 1, % 1,19.1 T36 T SM Tech Services Grounds 63.36% % T36 T36 North County Tech Service Bldg 1.% 15, % 6, T37 T SM Tech Services Grounds.91% % 5.25 T37 T37 SM Ag Comms Mod Stor Unit 1.% % , , J217 J23 PHD San Antonio Bldg. #1 1.87% 57, % J22 J23 PHD San Antonio Bldg. #1 1.51% 57, % , , D3 D3 Cachuma Headquarters Bldg 1.% % D8 D Cachuma Grounds 1.% % D8 D8 Cachuma Recreation Center 1.% 4, % 4,43.48 D8 D116 Cachuma Mohawk Residence 1.% % D441 D441 Rocky Nook Park Office 1.% 4, % 4,284. D626 D626 Waller Prk Office 1.% 1, % 1,474. F23 Labor & SS from 2,3 to 1 1.% -27, % F23 Labor & SS from 2,3 to 1 1.% -27, % F23 F2 County Courthouse Grounds 1.% % F23 F2 County Courthouse Grounds 1.% % D17 -

297 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 531 Planning & Development 2 Building Maintenance 3 Building Utilities 535 P&D-Energy Division 2 Building Maintenance 536 P&D-Building & Safety 2 Building Maintenance F23 F23 County Courthouse 1.% 371, % 7,555.4 F23 F23 County Courthouse 1.% 371, % 1,73.39 J434 J434 Parks Road Yard Off/Shop/Prkng 1.% 1, % 1, , , D45 Stow Grove Park Grounds 1.% T34 P&D Trailer 1.% F14 F1 SB Downtown Grounds 34.11% 4, % 7.5 F14 F1 SB Downtown Grounds 34.11% 4, % F14 F14 Engineering Building 1.% 127, % 5, F14 F14 Engineering Building 1.% 127, % 3,42.14 J213 J2 Lower Calle Real Grounds 4.98% 37, % 3.65 J213 J213 Arch. Archives Bldg #1 1.% % , ,442.5 J213 J23 PHD San Antonio Bldg. #1.% 57, %. 57, F14 F1 SB Downtown Grounds 34.11% 4, % F14 F14 Engineering Building 1.% 127, % 25, , , F14 F1 SB Downtown Grounds 34.11% 4, % D18 -

298 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 541 Public Works-Admin 2 Building Maintenance 5421 Public Works-Roads 2 Building Maintenance F14 F14 Engineering Building 1.% 127, % 6, T32 T SM Tech Services Grounds 3.13% % T32 T32 P&D SM Modular Stor Facility 1.% % T36 T SM Tech Services Grounds 63.36% % T36 T36 North County Tech Service Bldg 1.% 15, % 9, , ,19.76 F14 F1 SB Downtown Grounds 34.11% 4, % F14 F14 Engineering Building 1.% 127, % 13, T31 T31 Foster Rd PW Bldg 1.% 16, % 1, , , L34 Santa Ynez Road Yard Office 1.% F14 F1 SB Downtown Grounds 34.11% 4, % F14 F14 Engineering Building 1.% 127, % 17,873.7 J438 J438 PW Permits & Const. Bldg 1.% 3, % 3,37.78 J442 J442 S.B. Road Yard Lab/Off Bldg. 1.% 8, % 8, J443 J443 S.B. Road Yard Garage 1.% % J444 J444 S.B. Road Yard Maint Shop 1.% 3, % 3, J445 J445 S.B. Rd Yd Sig Shop/Stor/Gar. 1.% 16, % 16,14.1 P64 P6 Lompoc Road Yard Grounds 1.% % 1.22 P64 P64 Lompoc Road Yard Modular Off 1.% 3, % 3,44.27 P65 P6 Lompoc Road Yard Grounds 3.81% % P65 P65 Lompoc Road Yard Garage 1.% % P67 P6 Lompoc Road Yard Grounds 24.91% % P67 P67 Lompoc Road Yard Shop & Stor. 1.% 3, % 3, P68 P6 Lompoc Road Yard Grounds 24.91% % 1.6 P68 P68 Lompoc Road Yard Gar/Shop/St 1.% 2, % D19 -

299 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 543 Public Works-Surveyor 2 Building Maintenance 5441 Public Works-Flood Control 2 Building Maintenance T31 T31 Foster Rd PW Bldg 1.% 16, % 9, T343 Adjust certain costs to Admin 1.% -65, % -28, T343 T34 SM Corp. Yard Grounds 39.8% 1, % T343 T343 SM Corp Yard GS Gar/Off Bldg 1.% 235, % 13,577.8 T344 Adjust certain costs to Admin 1.% -27, % -16,97.18 T344 T34 SM Corp. Yard Grounds 3.2% 1, % T344 T344 SM Corp. Yard Steel Gar/Shops 1.% 35, % 22, T341 T34 SM Corp. Yard Grounds.39% 1, % 4.84 T341 T341 SM Corp Yard Rds Stor Shed 1 1.% 6, % 6,99.18 X12 X1 New Cuyama Grounds 33.7% % X12 X12 New Cuyama Rd Yd Off & Gar 1.% 2, % 2, X12 X17 New Cuyama Garage And Storag 1.% % , , F14 F1 SB Downtown Grounds 34.11% 4, % F14 F14 Engineering Building 1.% 127, % 5, J28 J2 Lower Calle Real Grounds.57% 37, % J28 J28 Surveyor's Modular Office 1.% 3, % 3, T31 T31 Foster Rd PW Bldg 1.% 16, % , , J48 Fld Cntrl Shade Struct 1.% P41 Flood Control Office And Shop 1.% F14 F1 SB Downtown Grounds 34.11% 4, % F14 F14 Engineering Building 1.% 127, % 14, J41 Labor & SS from 2,3 to 1 1.% -1, % J41 J41 Corp Yard Comm/Flood Bldg 1.% 5, % 2,58.3 T31 T31 Foster Rd PW Bldg 1.% 16, % 1, D2 -

300 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs Public Works-Water Agency 2 Building Maintenance 545 Public Works-Solid Waste 2 Building Maintenance T343 Adjust certain costs to Admin 1.% -65, % -21,248.9 T343 T34 SM Corp. Yard Grounds 39.8% 1, % T343 T343 SM Corp Yard GS Gar/Off Bldg 1.% 235, % 76,921.4 T344 Adjust certain costs to Admin 1.% -27, % -4, T344 T34 SM Corp. Yard Grounds 3.2% 1, % T344 T344 SM Corp. Yard Steel Gar/Shops 1.% 35, % 5, , , F14 F1 SB Downtown Grounds 34.11% 4, % 51.2 F14 F14 Engineering Building 1.% 127, % 3, T31 T31 Foster Rd PW Bldg 1.% 16, % , , J422 Transfer Station Ops Office 1.% J429 Transfer Station Of/Dress Rm. 1.% 1, , J43 Transfer Station Tool Shed 1.% J431 Transfer Station Safety Office 1.% 1,149. 1, J66 Tajiguas Shop/Storage Bldg 1.% J67 Tajiguas Scale House 1.% 27, , J69 Tajiguas Main Office Trailer 1.% L111 Foxen Cyn Equip Parts Storage 1.% F11 F11 Clerk Recorder Offices 1.% 5, % 23,91.93 J418 J418 Transfer Station Main. Shop 1.% % J428 J428 Transfer Station Scales House 1.% % T31 T31 Foster Rd PW Bldg 1.% 16, % , , Public Works-Laguna Sanitation 2 Building Maintenance - D21 -

301 CPU 2/13/29 9:4:5 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 55 Housing and Community Development 2 Building Maintenance 61 Auditor-Controller 2 Building Maintenance 3 Building Utilities 62 Clerk-Recorder-Assessor 2 Building Maintenance T31 T31 Foster Rd PW Bldg 1.% 16, % 3, , ,29.87 F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 16,66.6 F15 F38 Garden Street Parking 1.% 12, % 2, , , F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 18, F15 F38 Garden Street Parking 1.% 12, % 16,81.6 J213 J2 Lower Calle Real Grounds 4.98% 37, % 88.4 J213 J213 Arch. Archives Bldg #1 1.% % 4.66 T22 T2 Betteravia Center Grounds 11.3% 11, % 8.3 T22 T22 Betteravia Center, Bldg D. 1.% 123, % T22 T27 Proposed New Building 1 1.% 4, % T25 Direct charge to Social Services 1.% -125, % T25 T2 Betteravia Center Grounds 44.97% 11, % 24.9 T25 T25 Betteravia Bldg C, DSS 1.% 191, % ,159, ,87.23 J213 J23 PHD San Antonio Bldg. #1.% 57, %. T25 T25 Betteravia Bldg C, DSS 1.% 2, % , F11 F11 Clerk Recorder Offices 1.% 5, % 27, D22 -

302 CPU 2/13/29 9:4:51 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 631 General Services-Admin 2 Building Maintenance 3 Building Utilities F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 129, F15 F38 Garden Street Parking 1.% 12, % 2, F21 F21 Hall Of Records 1.% 23, % 23, F23 Labor & SS from 2,3 to 1 1.% -27, % -4,61.59 F23 F2 County Courthouse Grounds 1.% % F23 F23 County Courthouse 1.% 371, % 62, J435 J435 U.S. Geological Survey Bldg 1.% % P33 P33 Lompoc Admin. Bldg. 1.% 53, % 8,96.83 T22 T2 Betteravia Center Grounds 11.3% 11, % T22 T2 Betteravia Center Grounds 11.3% 11, % T22 T22 Betteravia Center, Bldg D. 1.% 123, % 45,722.6 T22 T22 Betteravia Center, Bldg D. 1.% 123, % 15,33.69 T22 T27 Proposed New Building 1 1.% 4, % T22 T27 Proposed New Building 1 1.% 4, % 1, ,655, , L341 Treasurer's Storage Building 1.% F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 26, F15 F38 Garden Street Parking 1.% 12, % 4,71.13 J213 J2 Lower Calle Real Grounds 4.98% 37, % J213 J2 Lower Calle Real Grounds 4.98% 37, % J213 J213 Arch. Archives Bldg #1 1.% % 8.68 J213 J213 Arch. Archives Bldg #1 1.% % , ,57.78 J213 J23 PHD San Antonio Bldg. #1.% 57, %. J213 J23 PHD San Antonio Bldg. #1.% 57, %. - D23 -

303 CPU 2/13/29 9:4:51 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 632 General Services-Purchasing 2 Building Maintenance 633 General Services-Facilities Services 2 Building Maintenance 114, F15 F1 SB Downtown Grounds 65.89% 4, % F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 11, F15 F15 Administration Building 1.% 778, % 32, F15 F38 Garden Street Parking 1.% 12, % 1,85.51 F15 F38 Garden Street Parking 1.% 12, % 4, ,89, , A11 Labor & SS from 2,3 to 1 1.% -5, % -5, A11 A11 Carpinteria Veterans Building 1.% 6, % 5, F19 Labor & SS from 2,3 to 1 1.% % F19 F19 Court Services Building 1.% % F23 Labor & SS from 2,3 to 1 1.% -27, % F23 Labor & SS from 2,3 to 1 1.% -27, % -1, F23 F2 County Courthouse Grounds 1.% % F23 F2 County Courthouse Grounds 1.% % 1.62 F23 F23 County Courthouse 1.% 371, % 6, F23 F23 County Courthouse 1.% 371, % 2, F24 Labor & SS from 2,3 to 1 1.% -15, % -1, F24 F24 Dist. Attorney's Office & Jail 1.% 22, % 15, F41 Labor & SS from 2,3 to 1 1.% % F41 F41 SB Veterans Memorial Bldg. 1.% % 9.44 J217 Labor & SS from 2,3 to 1 1.% -2, % J217 J2 Lower Calle Real Grounds 1.83% 37, % J217 J217 PHD Bldg #11 1.% 5, % 2, J218 Labor & SS from 2,3 to 1 1.% -2, % -2, D24 -

304 CPU 2/13/29 9:4:51 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities J218 J2 Lower Calle Real Grounds.15% 37, % J218 J218 Co-Generation Building 1.% 2, % 2,13.55 J23 Labor & SS from 2,3 to 1 1.% -29, % -29, J23 J2 Lower Calle Real Grounds 2.86% 37, % 1,6.86 J23 J23 V A Clinic 1.% 29, % 29, J31 Labor & SS from 2,3 to 1 1.% -1, % J31 J31 SBC Main Jail 1.% 384, % 1,6.67 J41 Labor & SS from 2,3 to 1 1.% -1, % J41 J41 Corp Yard Comm/Flood Bldg 1.% 5, % 1,65.83 J413 Adjust certain costs to Admin 1.% -43, % -32,42.63 J413 Labor & SS from 2,3 to 1 1.% -98, % -72, J413 J413 Corp Yard Facilities/Ag Shop 1.% 134, % 98, P51 Labor & SS from 2,3 to 1 1.% -21, % -2, P51 P5 Lompoc Vmb Grounds 1.% % P51 P51 Lompoc Vmb 1.% 21, % 21,2.74 T23 Labor & SS from 2,3 to 1 1.% -5, % -5,4.96 T23 T23 GS Facilities Storage Bldg. 1.% 5, % 5,4.96 T25 Direct charge to Social Services 1.% -125, % -3, T25 T2 Betteravia Center Grounds 44.97% 11, % T25 T25 Betteravia Bldg C, DSS 1.% 191, % 6,51.65 T347 Labor & SS from 2,3 to 1 1.% -1, % -1,67.5 T347 T34 SM Corp. Yard Grounds 1.19% 1, % T347 T347 SM Corp Yard GS Store Garage 1.% 1, % 1,67.5 T42 Labor & SS from 2,3 to 1 1.% % T42 T4 SM Downtown Grounds.34% 1, % 4.9 T42 T42 Facilities Maintenance Shop 1.% % ,27, , J23 PHD San Antonio Bldg. #1.12% 57, J217 J23 PHD San Antonio Bldg. #1 1.87% 57, % J23 J23 PHD San Antonio Bldg. #1 2.92% 57, % 1, D25 -

305 CPU 2/13/29 9:4:51 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 6342 General Services-Workers' Compensation 2 Building Maintenance 635 ITD-Communications 2 Building Maintenance 3 Building Utilities J31 Labor & SS from 2,3 to 1 1.% %.2 J31 J23 PHD San Antonio Bldg. # % 57, % J31 J31 SBC Main Jail 1.% -2, % T25 T25 Betteravia Bldg C, DSS 1.% 2, % , ,333.6 F15 F1 SB Downtown Grounds 65.89% 4, % 8.52 F15 F15 Administration Building 1.% 778, % 2,42.9 F15 F38 Garden Street Parking 1.% 12, % , , J411 Corp Yard Comm. Store Trailers 1.% T51 Tepusquet Pk Relay Station 1.% F23 Labor & SS from 2,3 to 1 1.% -27, % F23 F2 County Courthouse Grounds 1.% % F23 F23 County Courthouse 1.% 371, % 8, J31 Labor & SS from 2,3 to 1 1.% -1, % J31 J31 SBC Main Jail 1.% 384, % 2,68.71 J41 Labor & SS from 2,3 to 1 1.% -1, % J41 J41 Corp Yard Comm/Flood Bldg 1.% 5, % 2, T344 Adjust certain costs to Admin 1.% -27, % -6, T344 T34 SM Corp. Yard Grounds 3.2% 1, % T344 T344 SM Corp. Yard Steel Gar/Shops 1.% 35, % 8, , , J31 Labor & SS from 2,3 to 1 1.% %.3 J31 J23 PHD San Antonio Bldg. # % 57, % J31 J31 SBC Main Jail 1.% -2, % D26 -

306 CPU 2/13/29 9:4:51 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 636 General Services-Vehicle Operations 2 Building Maintenance 3 Building Utilities 55, J215 Vehicle Ops Dispatch Office 1.% J415 Corp Yard Veh Ops Paint Fclty 1.% 4, , J416 Corp Yard Veh Ops Comp House 1.% F13 F13 Admin Bldg Parking Lot Office 1.% 5, % 5, J213 J2 Lower Calle Real Grounds 4.98% 37, % J213 J213 Arch. Archives Bldg #1 1.% % J414 J414 Corp Yard Veh Ops Office/Gar 1.% 3, % 3, P66 P6 Lompoc Road Yard Grounds 9.37% % 9.58 P66 P66 Lompoc Fuel Facility 1.% 1, % 1,685.4 P68 P6 Lompoc Road Yard Grounds 24.91% % P68 P68 Lompoc Road Yard Gar/Shop/St 1.% 2, % 2, T24 T24 GS Vehicle Dispatch Office 1.% % T341 T34 SM Corp. Yard Grounds 1.6% 1, % T341 T341 SM Corp. Yard Fuel Island 1.% 5, % 5, T342 T34 SM Corp. Yard Grounds 26.99% 1, % T342 T342 SM Corp Yard Vehicle Ops Bldg 1.% 9, % 9, T343 Adjust certain costs to Admin 1.% -65, % -8, T343 Adjust certain costs to Admin 1.% -65, % -7,98.16 T343 T34 SM Corp. Yard Grounds 39.8% 1, % 54. T343 T34 SM Corp. Yard Grounds 39.8% 1, % T343 T343 SM Corp Yard GS Gar/Off Bldg 1.% 235, % 25, T343 T343 SM Corp Yard GS Gar/Off Bldg 1.% 235, % 29, , , J213 J23 PHD San Antonio Bldg. #1.% 57, %. 57, ITD-Information Tech Services - D27 -

307 CPU 2/13/29 9:4:51 AM Function 2 Building Maintenance Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs F14 F1 SB Downtown Grounds 34.11% 4, % F14 F14 Engineering Building 1.% 127, % 3, F15 F1 SB Downtown Grounds 65.89% 4, % F15 F1 SB Downtown Grounds 65.89% 4, % F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 29,867.2 F15 F15 Administration Building 1.% 778, % 58, F15 F15 Administration Building 1.% 778, % 26, F15 F38 Garden Street Parking 1.% 12, % 4,147. F15 F38 Garden Street Parking 1.% 12, % 4, F15 F38 Garden Street Parking 1.% 12, % 9,86.2 T25 Direct charge to Social Services 1.% -125, % T25 T2 Betteravia Center Grounds 44.97% 11, % 3.1 T25 T25 Betteravia Bldg C, DSS 1.% 191, % Building Utilities 64 Human Resources 2 Building Maintenance 2,923, ,196. T25 T25 Betteravia Bldg C, DSS 1.% 2, % , F12 F12 McDonald Building 1.% -2, % F12 F12 McDonald Building 1.% -2, % -1,91.78 F15 F1 SB Downtown Grounds 65.89% 4,93.5.5% 16.9 F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 3, F15 F15 Administration Building 1.% 778, % 7, F15 F38 Garden Street Parking 1.% 12, % F15 F38 Garden Street Parking 1.% 12, % 1, J222 J2 Lower Calle Real Grounds 1.9% 37, % D28 -

308 CPU 2/13/29 9:4:51 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 3 Building Utilities 65 Treasurer 2 Building Maintenance 3 Building Utilities 815 Santa Barbara LAFCO 2 Building Maintenance J222 J222 Employee University 1.% 6, % 6, ,847, , J222 J23 PHD San Antonio Bldg. #1 2.4% 57, % 1, , , P54 Lompoc Vets Services Mod Unit 1.% F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 81, F15 F38 Garden Street Parking 1.% 12, % 12,65.7 J216 Direct charge to Mental Health 1.% -11,3.6.75% J216 J2 Lower Calle Real Grounds 19.53% 37, % J216 J216 PHD Psych/Health Bldg #2 & 3 1.% 97, % T22 T2 Betteravia Center Grounds 11.3% 11, % T22 T2 Betteravia Center Grounds 11.3% 11, % T22 T22 Betteravia Center, Bldg D. 1.% 123, % 3, T22 T22 Betteravia Center, Bldg D. 1.% 123, % 17, T22 T27 Proposed New Building 1 1.% 4, % T22 T27 Proposed New Building 1 1.% 4, % ,36, , J23 PHD San Antonio Bldg. #1.8% 57, J216 J216 PHD Psych/Health Bldg #2 & 3 1.% -3, % , F14 F1 SB Downtown Grounds 34.11% 4, % F14 F14 Engineering Building 1.% 127, % D29 -

309 CPU 2/13/29 9:4:51 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 861 SB County Association of Governments 2 Building Maintenance 871 Air Pollution Control District 2 Building Maintenance Prop 1 Tobacco Tax 2 Building Maintenance 3 Building Utilities 99 Department 99 2 Building Maintenance Other 132, J22 J2 Lower Calle Real Grounds 11.37% 37, %. J22 J22 Casa Nueva Office Building 1.% 11, %. 48, J22 J2 Lower Calle Real Grounds 11.37% 37, %. J22 J22 Casa Nueva Office Building 1.% 11, %. J231 J2 Lower Calle Real Grounds.79% 37, % J231 J231 CAMPUS BUILDING #13 1.% % , , T25 Direct charge to Social Services 1.% -125, % -7, T25 T2 Betteravia Center Grounds 44.97% 11, % T25 T25 Betteravia Bldg C, DSS 1.% 191, % 12, , , T25 T25 Betteravia Bldg C, DSS 1.% 2, % , J224 Casa Omega Carport 1.% D

310 CPU 2/13/29 9:4:51 AM Function 2 Building Maintenance Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs Housing Element - 23 (42) 1.% Uniform Rules Update (41) 1.% Regional Planning 1.% Chumash 1.% A21 Montecito Hall & Library 1.% 1, , F23 Fig Garage Undnd Tnk 1.% F17 Jury Assembly Building 1.% 18, , J119 SB Juvenile Hall Tool Shed 1.% L16 Foxen Cyn Temp Off (Unused) 1.% P9 Agricultural Comm. Off Grounds 1.% 1, , P91 Agricultural Comm. Office 1.% T28 Proposed New Building 2 1.% T5 Santa Maria Area Grounds 1.% F15 F1 SB Downtown Grounds 65.89% 4, % F15 F1 SB Downtown Grounds 65.89% 4, % F15 F15 Administration Building 1.% 778, % 3,584.4 F15 F15 Administration Building 1.% 778, % 7,622.6 F15 F38 Garden Street Parking 1.% 12, % 1,18.63 F15 F38 Garden Street Parking 1.% 12, % F24 Labor & SS from 2,3 to 1 1.% -15, % F24 F24 Dist. Attorney's Office & Jail 1.% 22, % N21 N2 Santa Ynez Area Grounds 97.78% % 95.7 N21 N21 SYV Office Building 1.% 38, % 7, N22 N22 Solvang Senior Center 1.% % P21 P21 Vandenberg Village Library 1.% % T2 Direct charge to Social Services 1.% -6, ,26.84 T22 T2 Betteravia Center Grounds 11.3% 11, % T22 T22 Betteravia Center, Bldg D. 1.% 123, % 2, T22 T27 Proposed New Building 1 1.% 4, % X11 X1 New Cuyama Grounds 16.8% % X11 X11 New Cuyama Modular Library 1.% 1, % 1, D31 -

311 CPU 2/13/29 9:4:51 AM Function Building ID Project Code & Description Building Maintenance & Utilities Detail (633 functions 2 & 3) ID % of Project FIN Costs by Project Occupancy % Allocated Costs 2,13, , D32 -

312 Revenue Detail by Cost Center DESCRIPTION: There is one schedule for each Cost Center (or Central Service Support Department) that allocates out its costs in the Plan. The schedule quantifies the amount of revenue that each of its functions generates and which departments/funds are paying that revenue. It also includes the Cost Center s functional costs, both current year and total proposed, and calculates the percentages that are recovered as revenue.

313 2/13/29 9:52:25 AM Revenue Detail for Equipment Use Allowance (1) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Equipment Use Allowance Health Care -1, Road General 13,427 3 Depreciation - Computers, 3 yr Equipment Use Allowance Total: 12, , , % 1.3% 4 Depreciation - Computers, 5 yr Depreciation - Computers, 3 yr Total: -25,661 Depreciation - Computers, 5 yr Total: 33, ,463 Equipment Use Allowance Total: 12,894 1,238,788 1,335,339 1.% 1.% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E1 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

314 2/13/29 9:52:25 AM Revenue Detail for Structure Use Allowance (2) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Structure Use Allowance 3 Betteravia Rental Rate 4 Social Services Rental Rate 5 Casa Nueva Rental Rate 5734 Outside Entity 1, Court Activities 4, Health Care 287, Mental Health Svcs 15, Alcohol and Drug Programs 2, Social Services 77, Road 8, Water Agency 2, Vehicle Operations/Maintenance 9, Workers' Comp Self Insurance Information Technology Srvcs 27, Communications Services-ISF 2, General 5 Structure Use Allowance Total: 531,126 2,654,26 2,592,536 2.% 2.5% Health Care 49, Social Services 237, Information Technology Srvcs Children and Families First 56,379 Betteravia Rental Rate Total: 343,66 444, , % 91.4% Social Services 369,948 Social Services Rental Rate Total: 369, ,83 369, % 1.% Social Services 1,131 Casa Nueva Rental Rate Total: 1, , , % 29.% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E2 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

315 2/13/29 9:52:25 AM Revenue Detail for Structure Use Allowance (2) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Structure Use Allowance Total: 1,344,81 3,94,321 3,683, % 36.5% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E3 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

316 2/13/29 9:52:25 AM Revenue Detail for County Executive (12) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Direct Identify Children and Families First 12, SB RDA - Isla Vista Proj 1,348 4 Fiscal Mgmt Direct Court Activities 85, Inmate Welfare Health Care 11, Mental Health Svcs 15, Mental Health Services Act 7, Alcohol and Drug Programs 5, Social Services 135, SB IHSS Public Authority 1, Child Support Services 9, Providence Landing PCD 5, Petroleum Department Road 1, Resource Recovery & Waste Mgt 2, Flood Ctrl/Wtr Cons Dst Mt Laguna Co Sanitation-General Water Agency Orcutt CFD 15, Vehicle Operations/Maintenance Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs 88, Communications Services-ISF Utilities ISF Children and Families First 14,624 Direct Identify Total: 22,96 2,35 22, % 1.% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E4 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

317 2/13/29 9:52:25 AM Revenue Detail for County Executive (12) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 5 Fiscal Mgmt CountyWide SB RDA - Isla Vista Proj -1, General 3,813 Fiscal Mgmt Direct Total: 483, ,37 859, % 56.3% Inmate Welfare 5, Health Care 393, Mental Health Svcs 21, Mental Health Services Act 17, Alcohol and Drug Programs 13, Social Services 414, SB IHSS Public Authority 5, Child Support Services 65, Petroleum Department 1, Road 98, Resource Recovery & Waste Mgt 67, Flood Ctrl/Wtr Cons Dst Mt 3, Laguna Co Sanitation-General 12, Water Agency 6, Vehicle Operations/Maintenance 13, Workers' Comp Self Insurance 11, County Liability-Self Insuranc 3, Information Technology Srvcs 32, Communications Services-ISF 9, Utilities ISF Children and Families First 14, General 11,548 Fiscal Mgmt CountyWide Total: 1,431,753 2,741,763 3,713, % 38.6% County Executive Total: 1,938,77 3,474,437 4,595, % 42.2% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E5 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

318 2/13/29 9:52:26 AM Revenue Detail for County Counsel (1) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Legal Services 5734 Outside Entity -45, Court Activities 91, Health Care 11, Tobacco Settlement -5, Mental Health Svcs -22, Alcohol and Drug Programs 2, Social Services -1, SB IHSS Public Authority 2, Child Support Services Providence Landing PCD 4, Road 71, Resource Recovery & Waste Mgt 58, Flood Ctrl/Wtr Cons Dst Mt 46, Laguna Co Sanitation-General 27, Water Agency 2, CDBG Federal 7, Affordable Housing 1, Home Program 11, Orcutt CFD Special Aviation Medical Malpractice Self Ins -1, Workers' Comp Self Insurance -213, County Liability-Self Insuranc -215, Children and Families First -9, SB RDA - Isla Vista Proj 31, General 16,162 Legal Services Total: -119,121 3,79,779 3,14, % -3.8% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E6 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

319 2/13/29 9:52:26 AM Revenue Detail for County Counsel (1) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed County Counsel Total: -119,121 3,79,779 3,14, % -3.8% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E7 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

320 2/13/29 9:52:26 AM Revenue Detail for Landscape Maintenance (521) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Bldg Landscape 5734 Outside Entity Court Activities 4, Health Care 77, Mental Health Svcs 37, Alcohol and Drug Programs Social Services 15, Road 1, Resource Recovery & Waste Mgt Flood Ctrl/Wtr Cons Dst Mt 2, Water Agency Vehicle Operations/Maintenance Workers' Comp Self Insurance Information Technology Srvcs 9, Communications Services-ISF 3, Children and Families First 3,68 3 Direct Identify Health Care -2, Mental Health Svcs 6, Social Services 17,23 Bldg Landscape Total: 158,59 575,62 674, % 23.5% Direct Identify Total: 2,955 46,148 36, % 57.% Landscape Maintenance Total: 179, , , % 25.2% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E8 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

321 2/13/29 9:52:26 AM Revenue Detail for Auditor-Controller (61) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Direct Identify 5734 Outside Entity 11, Court Activities -5, Inmate Welfare Health Care Mental Health Svcs 35, Mental Health Services Act 1, Alcohol and Drug Programs Social Services -3, Child Support Services -11, Providence Landing PCD Petroleum Department Road 49, Resource Recovery & Waste Mgt 3, Flood Ctrl/Wtr Cons Dst Mt 4, Laguna Co Sanitation-General -4, Water Agency Affordable Housing Vehicle Operations/Maintenance 1, Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs 6, Communications Services-ISF Utilities ISF County Unemp Ins-Self Ins Dental Self-Insurance Fund Children and Families First SB RDA - Isla Vista Proj -8, General 1,126 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E9 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

322 2/13/29 9:52:26 AM Revenue Detail for Auditor-Controller (61) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 3 Financial Reporting 4 Fixed Asset Accounting Inmate Welfare 1, Health Care 122, Mental Health Svcs 6, Mental Health Services Act 6, Alcohol and Drug Programs 5, Social Services 129, SB IHSS Public Authority 1, Child Support Services 2, Petroleum Department Road 3, Resource Recovery & Waste Mgt 21, Flood Ctrl/Wtr Cons Dst Mt 9, Laguna Co Sanitation-General 3, Water Agency 2, Vehicle Operations/Maintenance 4, Workers' Comp Self Insurance 3, County Liability-Self Insuranc 1, Information Technology Srvcs 1, Communications Services-ISF 2, Utilities ISF Children and Families First 4, General 3,445 Direct Identify Total: 83, ,13 176, % 47.4% Financial Reporting Total: 445, ,584 1,156, % 38.5% Court Activities Inmate Welfare Health Care 1,673 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E1 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

323 2/13/29 9:52:26 AM Revenue Detail for Auditor-Controller (61) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 5 Financial Accounting Mental Health Svcs 3, Mental Health Services Act Alcohol and Drug Programs Social Services 3, Child Support Services 1, Road 14, Resource Recovery & Waste Mgt 9, Flood Ctrl/Wtr Cons Dst Mt 4, Laguna Co Sanitation-General 3, Special Aviation Information Technology Srvcs Children and Families First General 1, Fixed Asset Accounting Total: 54, ,99 122, % 44.4% 5734 Outside Entity 12, Court Activities 25, Inmate Welfare 8, Health Care 321, CA Health-Indigents Program 1, Tobacco Settlement 3, Mental Health Svcs 111, Mental Health Services Act 18, Alcohol and Drug Programs 25, Social Services 239, SB IHSS Public Authority 3, Child Support Services -1, Providence Landing PCD Petroleum Department 2,52 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E11 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

324 2/13/29 9:52:26 AM Revenue Detail for Auditor-Controller (61) Function 6 Customer Support LI Acct FROM: Dept & Fund & Fund Title Revenue Road 79, Resource Recovery & Waste Mgt 75, Flood Ctrl/Wtr Cons Dst Mt 7, Laguna Co Sanitation-General 19, Water Agency 6, CDBG Federal 1, Affordable Housing 2, Home Program 1, Collateralized Loan Fund Orcutt CFD Special Aviation 2, Vehicle Operations/Maintenance 42, Medical Malpractice Self Ins 2, Workers' Comp Self Insurance 17, County Liability-Self Insuranc 9, Information Technology Srvcs 4, Communications Services-ISF 21, Utilities ISF 44, County Unemp Ins-Self Ins Dental Self-Insurance Fund 1, Children and Families First 3, SB RDA - Isla Vista Proj 11, SB RDA Housing-Isla Vista Proj General 26,538 Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Financial Accounting Total: 1,383,3 3,75,664 3,597,37 45.% 38.5% 5734 Outside Entity 7, Inmate Welfare Health Care 33,863 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E12 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

325 2/13/29 9:52:26 AM Revenue Detail for Auditor-Controller (61) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 7 Internal Audit-Countywide Mental Health Svcs 16, Mental Health Services Act 1, Alcohol and Drug Programs 1, Social Services 35, SB IHSS Public Authority Child Support Services 5, Petroleum Department Road 8, Resource Recovery & Waste Mgt 5, Flood Ctrl/Wtr Cons Dst Mt 2, Laguna Co Sanitation-General 1, Water Agency Vehicle Operations/Maintenance 1, Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs 2, Communications Services-ISF Utilities ISF Children and Families First 1, General 1, Inmate Welfare Health Care 38, Mental Health Svcs 17, Mental Health Services Act 2, Alcohol and Drug Programs 1, Social Services 4, SB IHSS Public Authority 62 Customer Support Total: 13,12 293, , % 38.6% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E13 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

326 2/13/29 9:52:26 AM Revenue Detail for Auditor-Controller (61) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 8 Internal Audit-Direct Child Support Services 6, Petroleum Department Road 8, Resource Recovery & Waste Mgt 6, Flood Ctrl/Wtr Cons Dst Mt 3, Laguna Co Sanitation-General 1, Water Agency Vehicle Operations/Maintenance 1, Workers' Comp Self Insurance 1, County Liability-Self Insuranc Information Technology Srvcs 3, Communications Services-ISF Utilities ISF Children and Families First 1, General 1,83 Internal Audit-Countywide Total: 138,89 396,42 366, % 37.9% 5734 Outside Entity 6, Inmate Welfare Health Care 4, Mental Health Svcs 73, Mental Health Services Act 4, Alcohol and Drug Programs 3, Road Resource Recovery & Waste Mgt Flood Ctrl/Wtr Cons Dst Mt Laguna Co Sanitation-General Water Agency Vehicle Operations/Maintenance -37 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E14 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

327 2/13/29 9:52:26 AM Revenue Detail for Auditor-Controller (61) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs Communications Services-ISF Children and Families First 22, General -3,491 1 Payroll Internal Audit-Direct Total: 11, ,754 5, % % 5734 Outside Entity -43, Inmate Welfare 3, Health Care 138, Mental Health Svcs 58, Mental Health Services Act 7, Alcohol and Drug Programs 5, Social Services 167, SB IHSS Public Authority 2, Child Support Services 24, Petroleum Department Road 32, Resource Recovery & Waste Mgt 23, Flood Ctrl/Wtr Cons Dst Mt 9, Laguna Co Sanitation-General 3, Water Agency 1, Vehicle Operations/Maintenance 4, Workers' Comp Self Insurance 3, County Liability-Self Insuranc Information Technology Srvcs 9, Communications Services-ISF 2, Utilities ISF 48 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E15 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

328 2/13/29 9:52:26 AM Revenue Detail for Auditor-Controller (61) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Children and Families First 4, General 6,475 Payroll Total: 466, ,153 1,156, % 4.3% Auditor-Controller Total: 2,812,57 6,344,619 6,917, % 4.7% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E16 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

329 2/13/29 9:52:26 AM Revenue Detail for General Services-Purchasing (632) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Surplus Property Court Activities Inmate Welfare Health Care 6, Mental Health Svcs 1, Mental Health Services Act Alcohol and Drug Programs Social Services 2, Child Support Services 1, Road 11, Resource Recovery & Waste Mgt 7, Flood Ctrl/Wtr Cons Dst Mt 3, Laguna Co Sanitation-General 2, Special Aviation Information Technology Srvcs Children and Families First General Mail Courier 5734 Outside Entity 14, Court Activities 4, Health Care 54, Mental Health Svcs 11, Social Services 21, Child Support Services 16, Petroleum Department 5, Road 27, Resource Recovery & Waste Mgt 14, Flood Ctrl/Wtr Cons Dst Mt 17,836 Surplus Property Total: 38,26 54,635 83, % 45.3% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E17 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

330 2/13/29 9:52:26 AM Revenue Detail for General Services-Purchasing (632) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Laguna Co Sanitation-General 5, Water Agency 6, Vehicle Operations/Maintenance 4, Workers' Comp Self Insurance 4, County Liability-Self Insuranc 4, Information Technology Srvcs 1, Communications Services-ISF 4, Children and Families First 1, General 4,58 7 Procurement 5734 Outside Entity 11, Court Activities 4, Inmate Welfare 2, Health Care 53, CA Health-Indigents Program Tobacco Settlement 6, Mental Health Svcs 19, Mental Health Services Act 2, Alcohol and Drug Programs 13, Social Services 95, SB IHSS Public Authority 4, Child Support Services -1, Road 31, Resource Recovery & Waste Mgt 41, Flood Ctrl/Wtr Cons Dst Mt 1, Laguna Co Sanitation-General 23, Water Agency 6, Affordable Housing 91 Mail Courier Total: 245,82 422, , % 43.3% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E18 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

331 2/13/29 9:52:26 AM Revenue Detail for General Services-Purchasing (632) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Orcutt CFD Special Aviation Vehicle Operations/Maintenance 13, Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs 11, Communications Services-ISF 5, County Unemp Ins-Self Ins Children and Families First 25, SB RDA - Isla Vista Proj 6, General 8,724 Procurement Total: 394,42 636, , % 53.6% General Services-Purchasing Total: 678,266 1,113,828 1,388,11 6.9% 48.9% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E19 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

332 2/13/29 9:52:26 AM Revenue Detail for General Services-Facilities Services (633) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Building Maintenance 3 Building Utilities 5734 Outside Entity 7, Court Activities 4, Health Care 1,18, Mental Health Svcs Alcohol and Drug Programs 32, Social Services -477, Road 396, Resource Recovery & Waste Mgt 16, Flood Ctrl/Wtr Cons Dst Mt 21, Laguna Co Sanitation-General 11, Water Agency 9, Vehicle Operations/Maintenance 217, Workers' Comp Self Insurance 8, Information Technology Srvcs 332, Communications Services-ISF 21, Children and Families First 15,725 Building Maintenance Total: 2,61,137 7,936,11 8,838,65 26.% 23.3% Court Activities Health Care Mental Health Svcs Alcohol and Drug Programs Social Services Road Resource Recovery & Waste Mgt Flood Ctrl/Wtr Cons Dst Mt Water Agency Vehicle Operations/Maintenance NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E2 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

333 2/13/29 9:52:26 AM Revenue Detail for General Services-Facilities Services (633) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 4 Direct Identify - Bldg Charges Information Technology Srvcs Communications Services-ISF Children and Families First Mental Health Svcs 13, Social Services 516, General -7,35 Building Utilities Total: 6,476 2,899.%.% 5 Real Property Direct Identify - Bldg Charges Total: 64, ,97 64, % 1.% 5734 Outside Entity 2, Court Activities 4, Health Care 52, Mental Health Svcs -39, Social Services 119, Child Support Services 4, Road 5, Flood Ctrl/Wtr Cons Dst Mt 1, Affordable Housing -4, Vehicle Operations/Maintenance Workers' Comp Self Insurance Information Technology Srvcs Communications Services-ISF -2, Children and Families First -3,788 6 Special Projects Health Care Social Services -1,979 Real Property Total: 139,71-96, , % 39.3% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E21 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

334 2/13/29 9:52:26 AM Revenue Detail for General Services-Facilities Services (633) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Resource Recovery & Waste Mgt Special Aviation 7, Communications Services-ISF SB RDA - Isla Vista Proj -21,2 Special Projects Total: -17,12 397, , % -5.3% General Services-Facilities Services Total: 2,823,965 8,623,816 1,161, % 27.8% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E22 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

335 2/13/29 9:52:26 AM Revenue Detail for Human Resources (64) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 2 Direct Identify 5734 Outside Entity 5, Health Care 344, Mental Health Svcs 2, Alcohol and Drug Programs 13, Social Services 122, Child Support Services -3, Road 2, Resource Recovery & Waste Mgt 17, Flood Ctrl/Wtr Cons Dst Mt -3, Laguna Co Sanitation-General 1, Water Agency Vehicle Operations/Maintenance -1, Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs -2, Communications Services-ISF Children and Families First -4, SB RDA - Isla Vista Proj General 3,214 3 Human Resources-Countywide Inmate Welfare 11, Health Care 396, Mental Health Svcs 16, Mental Health Services Act 22, Alcohol and Drug Programs 17, Social Services 492, SB IHSS Public Authority 6,844 Direct Identify Total: 523,659 1,19,69 1,215, % 43.1% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E23 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

336 2/13/29 9:52:26 AM Revenue Detail for Human Resources (64) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 4 Health Ins (not SI) Child Support Services 72, Petroleum Department 1, Road 93, Resource Recovery & Waste Mgt 67, Flood Ctrl/Wtr Cons Dst Mt 27, Laguna Co Sanitation-General 1, Water Agency 2, Vehicle Operations/Maintenance 13, Workers' Comp Self Insurance 8, County Liability-Self Insuranc 1, Information Technology Srvcs 28, Communications Services-ISF 5, Utilities ISF Children and Families First 13, General 19,175 Human Resources-Countywide Total: 1,473,388 2,949,691 3,354,357 5.% 43.9% 5734 Outside Entity Inmate Welfare Health Care -1, Mental Health Svcs Mental Health Services Act Alcohol and Drug Programs Social Services -1, SB IHSS Public Authority Child Support Services Petroleum Department Road Resource Recovery & Waste Mgt -249 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E24 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

337 2/13/29 9:52:26 AM Revenue Detail for Human Resources (64) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 5 Dental Ins (not SI) Flood Ctrl/Wtr Cons Dst Mt Laguna Co Sanitation-General Water Agency Vehicle Operations/Maintenance Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs Communications Services-ISF Utilities ISF Children and Families First General Outside Entity Inmate Welfare Health Care Mental Health Svcs Mental Health Services Act Alcohol and Drug Programs Social Services SB IHSS Public Authority Child Support Services Petroleum Department Road Resource Recovery & Waste Mgt Flood Ctrl/Wtr Cons Dst Mt Laguna Co Sanitation-General Water Agency Vehicle Operations/Maintenance -74 Health Ins (not SI) Total: -5,578 5,696-11, % 47.6% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E25 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

338 2/13/29 9:52:26 AM Revenue Detail for Human Resources (64) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs Communications Services-ISF Children and Families First General Dental Self Ins Dental Self-Insurance Fund -7,939 Dental Ins (not SI) Total: -1,52 15,999-2,18-6.6% 49.9% 9 Unemployment Self Ins 1 Employee University County Unemp Ins-Self Ins 257 Dental Self Ins Total: -7, , % 1.% Unemployment Self Ins Total: % 1.% 5734 Outside Entity Inmate Welfare -1, Health Care 48, Mental Health Svcs -2, Mental Health Services Act Alcohol and Drug Programs 1, Social Services 145, SB IHSS Public Authority 11, Child Support Services 7, Petroleum Department Road 11, Resource Recovery & Waste Mgt 2, Flood Ctrl/Wtr Cons Dst Mt Laguna Co Sanitation-General 2,484 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E26 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

339 2/13/29 9:52:27 AM Revenue Detail for Human Resources (64) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Water Agency 1, Vehicle Operations/Maintenance Workers' Comp Self Insurance -2, County Liability-Self Insuranc Information Technology Srvcs -4, Communications Services-ISF -3, Utilities ISF Children and Families First 2, SB RDA - Isla Vista Proj General 868 Employee University Total: 224,59 358,578-8, % % Human Resources Total: 2,26,794 4,35,761 4,897,89 5.7% 45.1% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E27 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

340 2/13/29 9:52:27 AM Revenue Detail for Treasurer (65) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 3 Central Collections 5734 Outside Entity Health Care 236, Social Services 145, Resource Recovery & Waste Mgt Vehicle Operations/Maintenance Bank Charges Central Collections Total: 381,236 1,31,258 1,386, % 27.5% 5734 Outside Entity 59, Court Activities Inmate Welfare Health Care 8, CA Health-Indigents Program Tobacco Settlement Mental Health Svcs 2, Mental Health Services Act Alcohol and Drug Programs 1, Social Services 26, SB IHSS Public Authority Child Support Services -66, Petroleum Department Road 1, Resource Recovery & Waste Mgt 2, Flood Ctrl/Wtr Cons Dst Mt Laguna Co Sanitation-General Water Agency Affordable Housing Home Program Collateralized Loan Fund -37 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E28 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

341 2/13/29 9:52:27 AM Revenue Detail for Treasurer (65) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed 7 Deferred Compensation Special Aviation Vehicle Operations/Maintenance 1, Medical Malpractice Self Ins Workers' Comp Self Insurance 32, County Liability-Self Insuranc Information Technology Srvcs Communications Services-ISF Utilities ISF 5, Dental Self-Insurance Fund 6, Children and Families First SB RDA - Isla Vista Proj General Outside Entity Inmate Welfare Health Care 15, Mental Health Svcs 6, Mental Health Services Act Alcohol and Drug Programs Social Services 18, SB IHSS Public Authority Child Support Services 3, Petroleum Department Road 3, Resource Recovery & Waste Mgt 1, Flood Ctrl/Wtr Cons Dst Mt 1, Laguna Co Sanitation-General Water Agency 316 Bank Charges Total: 89,389 32,66 258, % 34.6% NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E29 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

342 2/13/29 9:52:27 AM Revenue Detail for Treasurer (65) Function LI Acct FROM: Dept & Fund & Fund Title Revenue Use Year Allocated [1] Total Proposed [2] as % of Allocated & Proposed Vehicle Operations/Maintenance Workers' Comp Self Insurance County Liability-Self Insuranc Information Technology Srvcs 1, Communications Services-ISF Children and Families First General 596 Deferred Compensation Total: 57,746 9,69 134, % 42.9% Treasurer Total: 528,371 1,442,527 1,779, % 29.7% Report Grand Total: 12,46,17 NOTE: The "Outside Entity" category consists of monies from non- County entities (e.g. SBCAG) and budget adjustments between Auditor- Controller and Treasurer for bank activity charges. - E3 - [1] Current year allocation before adjustments & rollforward. [2] Total proposed from Schedule A, includes adjustments & rollforward.

343 Frequently Asked Questions DESCRIPTION: You aren t the first to ask, and you won t be the last.

344 FAQ # QUESTION Frequently Asked Questions ANSWER 1 Where does the Auditor-Controller's office get the data that creates the CAP? 2 How are the costs allocated to each Cost Plan Unit (i.e., department/fund combination)? 3 Why does the allocation to my department fluctuate (sometimes by a lot) from year to year? From many sources: FIN for revenues, expenditures and transaction counts, the Payroll system (Pay+) for headcounts, Capital Asset Management System for equipment fixed assets, General Services' online Building Square Footage database for occupancy data, the Treasurer's CUBS system for time spent on collections work, and from Purchasing personnel for purchase order and mail delivery counts. Schedule E lists all allocations and their data source. The starting point is each Central Support Department's costs in FIN. Each POPAA combination in FIN is assigned, or "mapped", to one of the department's allocable functions. An allocable function is simply a "bucket" of similar costs that are allocated to the departments/funds receiving benefit from those costs; the costs are allocated on some rational, measurable basis that roughly approximates the benefit received. For example: The payroll function of the Auditor's Office is allocated based on the average number of employees over the 26 payperiods of the year. See the "Graphic Flow" charts in section G of this supplement for a visual depiction of the process. The fluctuations can result from more than one reason, and most likely, it is the net result of some combination of all these elements: 1) The costs being allocated may have changed. 2) Your dept/fund's portion of the allocation may have changed either because the allocation base units for your dept/fund changed (e.g., the number of employees changed), or those of another dept/fund did. 3) All changes, plus or minus, in a dept/fund's allocated costs are doubled by the roll-forward. - F1 -

345 FAQ # QUESTION Frequently Asked Questions ANSWER 4 What is this "roll-forward" thing and why does it cause my allocation to fluctuate? 5 Will switching to a direct billing process with a Central Support department take my dept/fund out of the CAP? 6 I noticed an error in the CAP, does that mean the CAP is not completely accurate? The purpose of the roll-forward is to ensure that, ultimately, dept/funds are never over or under charged their pro-rata share of the Central Support Departments' costs. It is an adjustment of an estimate from two years prior to an actual that is being included with the current CAP. More specifically, the CAP is always an estimate for the upcoming fiscal year (e.g., 5-6); the estimate is based on the actuals of the last complete fiscal year available (e.g., 3-4), which is always two years in arrears of the estimate; the difference between the 3-4 actuals and the 3-4 CAP is included with the 5-6 CAP, and two years in the future the difference between the 5-6 CAP and the 5-6 actuals will be included with the 7-8 CAP. No, but it will significantly reduce your allocation, since any direct bills a dept/fund pays are deducted, dollar-for-dollar, from their allocation. If a dept/fund is contemplating changing to or from a direct bill arrangement it is very important that the Auditor's Office is notified in advance, so an adjustment can be built into the CAP, otherwise there will be a doubling-up effect in the year of implementation (i.e., the dept/fund will both pay the direct bill and pay the allocation.) CAP stands for Cost Allocation Plan and that is exactly what it is -- an ALLOCATION of costs, not directly charged costs. The allocations are based on numerous assumptions applied to large volumes of data from various sources and individuals, and thus there are bound to be some inaccuracies. However, we believe, that taken as a whole, most of the inaccuracies cancel each other out and result in a materially accurate allocation of costs to the benefiting dept/funds. That being said, the Auditor's Office is always striving to improve the CAP and should be immediately notified of any and all data anomalies noticed in the CAP. - F2 -

346 FAQ # QUESTION Frequently Asked Questions ANSWER 7 Typically General Fund departments do not charge each other, so why are there allocations to General Fund departments in the CAP? 8 What types of costs are typically assigned to General Government (function 99) in the CAP? 9 Is it required for my Department to use the CAP budget figures? Do not confuse the negotiated CAP document, with the budgeting and billing of CAP charges. The negotiated CAP document is the Federally acceptable method of assigning costs of the central support departments to all benefiting dept/funds; those costs need only BE in the CAP, they do not actually have to be billed to the benefiting dept/funds. The actual billing of CAP costs is purely an internal County policy. The only correct and equitable way to allocate costs is to allocate to ALL benefiting dept/funds, not just the ones that can be charged. General Government costs (or the general costs of government) is an A-87 concept, and they are non-recoverable (non-reimbursable) from the Federal Government. The costs are typically of two types: (1) legislative and (2) those efforts not benefiting grant programs (i.e., the benefit flows out to the public, not down to the County organzation.) Yes. It is County policy to budget for and bill the CAP allocations to all nongeneral fund departments. The exception to the rule is Cachuma Parks, which is a general fund program that is also billed its CAP allocation; the Cachuma CAP billings use ITRF line items 9199 and F3 -

347 Graphic Flow of Allocation by Cost Center DESCRIPTION: This is a graphic depiction of how costs flow (i.e., are allocated) in the Plan.

348 Cost Allocation Plan County Administrator (12) Graphic Flow func. 1 General & Admin (prog 1, 11) To functions by S&B Allocation Units Grantee less any pymts County Admin Offices' Costs* Grantee 2 Direct Identify FIN dollars by less any pymts (Any prog, except Filtered thru Area, attributed to 2, + area) dept/fund/prog Grantee less any pymts 4 Based on POPAA, Fiscal Mgmt Direct ID Filtered thru FIN dollars by Area, attributed to to the Grantee mapped to (prg 2, area) dept/fund/prog less any pymts 5 Fiscal Mgmt Cowide FIN salaries & Grantee (prg 2,no area) Filtered thru benefits by dept/fund less any pymts Grantee less any pymts 99 General Government (42, 43, 6) NOT recoverable / NOT allocable Grantee less any pymts * Costs = FIN Costs + Cost Adjustments + Allocated Additions - G1 -

349 Cost Allocation Plan UserSupplement County Counsel (1) Graphic Flow func. 1 General & Admin (prog 1) To functions by S&B Allocation Units Grantee (CPU) less any pymts County Counsel's Costs* Based on POPAA, mapped to 2 Legal Services (prog 2 &, plus project / activity) Grantee (CPU) less any pymts FIN dollars by project/activity, Grantee (CPU) Filtered thru attributed to to the less any pymts dept/fund/prog Grantee (CPU) less any pymts 99 General Government (prog 2 &, plus activity NonChargeable) NOT recoverable / NOT allocable Grantee (CPU) less any pymts Grantee (CPU) less any pymts Grantee (CPU) less any pymts * Costs = FIN Costs + Cost Adjustments + Allocated Additions - G2 -

350 Cost Allocation Plan Parks Landscape Maintenance (521) Graphic Flow func. 1 General & Admin (prog 21, 22, 23 & non-park projects) To functions by S&B Allocation Units Grantee (CPU) less any pymts Parks Dept's Costs* Grantee (CPU) 2 Bldg Landscape FIN dollars by less any pymts "bldg" project, per (prog 36 & 77 plus "bldg" project) Filtered thru bldg occupancy percentage Grantee (CPU) less any pymts Based on POPAA, to the Grantee (CPU) mapped to less any pymts 3 Direct Identify FIN dollars by "dept" project, Grantee (CPU) (prog 36 & 77 plus "dept" project) Filtered thru attributed to dept/fund/prog less any pymts Grantee (CPU) less any pymts 99 General Government Grantee (CPU) NOT recoverable / NOT allocable less any pymts (all other POPAA) * Costs = FIN Costs + Cost Adjustments + Allocated Additions - G3 -

351 Cost Allocation Plan Auditor-Controller (61) Graphic Flow func. 1 General & Admin (Prog 5s) To functions by S&B Allocation Units 2 Direct Identify (Any PROGRAM with specific Project or Area) Filtered thru FIN dollars by Project or Area attributed to dept/funds Auditor- Controller's Costs* 3 Financial FIN salaries & Grantee (CPU) Reporting (Prog 2s) Filtered thru benefits by dept/fund less any pymts Grantee (CPU) 4 Fixed Asset less any pymts Accounting Filtered thru Count of Fixed Assets (Proj: FIX) Grantee (CPU) less any pymts 5 Financial Acctng (11, 111) Filtered thru Count of transactions processed thru FIN Grantee (CPU) less any pymts Based on POPAA, mapped to 6 Customer FIN salaries & to the Grantee (CPU) Support (13, 15) Filtered thru benefits by dept/fund less any pymts Grantee (CPU) 7 Internal Audit Co FIN salaries & less any pymts wide Filtered thru benefits by dept/fund (31, 32) Grantee (CPU) less any pymts 8 Internal Audit FIN dollars by Project Direct ID (31, 32 plus Project) Filtered thru attributed to depts Grantee (CPU) less any pymts Grantee (CPU) 1 Payroll Average employee less any pymts (12, 121) Filtered thru count (26 PP) 99 General Government (14 mainly) NOT recoverable / NOT allocable * Costs = FIN Costs + Cost Adjustments + Allocated Additions - G4 -

352 Cost Allocation Plan Purchasing (632) Graphic Flow func. 1 General & Admin (allocations from other Central Service Depts) To functions by S&B Allocation Units Purchasing Costs* Based on POPAA, mapped to 3 Grantee (CPU) 2 Surplus Property Number of less any pymts equipment assets in (program 111, plus surplus property Filtered thru Capital Asset Inventory System Grantee (CPU) less any pymts activity) Mail Courier (program 111) Grantee (CPU) less any pymts Average time Grantee (CPU) Filtered thru per route to the less any pymts Grantee (CPU) less any pymts 7 Procurement Grantee (CPU) Number of less any pymts (program 11) Filtered thru Purchase Requisitions Grantee (CPU) less any pymts * Costs = FIN Costs + Cost Adjustments + Allocated Additions - G5 -

353 Cost Allocation Plan Facilities (633) Graphic Flow Facilities' Costs* func. 1 2 General & Admin (Admin Projects) To functions by S&B Building Maintenance (12, 121, 122, 1225) Filtered thru Allocation Units Maint costs per bldg per sq ft occupied Grantee (CPU) less any pymts Grantee (CPU) 3 Building Utilities Utility costs per bldg less any pymts (125) Filtered thru per sq ft occupied Grantee (CPU) less any pymts 4 Direct Billed Direct billed to DSS Based on POPAA, Maint Same as and ADMHS to the Grantee (CPU) mapped to (DSS & ADMHS) less any pymts 5 Real Property FIN dollars by Project Grantee (CPU) (127, 125) Filtered thru attributed to depts less any pymts Grantee (CPU) 6 Special Projects FIN dollars by Project less any pymts (123, 124) Filtered thru attributed to depts Grantee (CPU) less any pymts 99 General Government NOT recoverable / NOT allocable * Costs = FIN Costs + Cost Adjustments + Allocated Additions - G6 -

354 Cost Allocation Plan Human Resources (64) Graphic Flow func. 1 General & Admin (prog 1) To functions by S&B Allocation Units Human Resources' Costs* 2 Direct Identify FIN dollars by Grantee (prog 2, 4, 7) Filtered thru Project attributed to dept/fund less any pymts Grantee 3 HR Countywide Number of County less any pymts (prg 2-7) Filtered thru employees (26 PP avg) Grantee to the less any pymts 4 Based on POPAA, Health Insur (manual adj) Filtered thru Number enrolled employees Grantee mapped to (26 PP avg) less any pymts 5 Dental Insur Number enrolled Grantee (manual adj) Filtered thru employees less any pymts (26 PP avg) 8 Dental SI (prog 8633) 1% to > GRANTEE: Dental self insurance fund 9 Unemployment SI (prog 8632) 1% to > GRANTEE: Unemployment SI fund 1 Employee University (prog 733) Filtered thru Total Course Charges Grantee less any pymts * Costs = FIN Costs + Cost Adjustments + Allocated Additions - G7 -