COUNTY OF SAN T A BARBARA S C TATE OF ALIFORNIA C A P OST LLOCATION LAN For use in the Fiscal Year 2013 – 2014 PREPARED IN ACCORDANCE WITH OMB CIRCULAR A-87 ROBERT W. GEIS, CPA AUDITOR–CONTROLLER C S B OUNTY OF ANTA ARBARA S C TATE OF ALIFORNIA C A P OST LLOCATION LAN FOR USE IN THE FISCAL YEAR 2013-14 PREPARED IN ACCORDANCE WITH OMB CIRCULAR A-87 ROBERT W. GEIS, CPA AUDITOR-CONTROLLER Santa Barbara County County-wide Cost Allocation Plan TABLE OF CONTENTS 8 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2013-14 Table of Contents Schedule Page Summary Information ..............Auditor’s Certification ...................................................................................................................... 1 ..............Organization Chart ............................................................................................................................ 2 ..............General Comments ............................................................................................................................ 4 ..............SCO Negotiation Agreement ............................................................................................................ 5 A ...........Allocated Costs By Cost Plan Unit ................................................................................................... 8 B ...........Fixed Costs Proposed ...................................................................................................................... 17 C ...........Detail of Allocated Costs ................................................................................................................ 20 D ...........Summary of Allocated Costs ........................................................................................................... 26 E ...........Summary of Allocation Basis ......................................................................................................... 29 F ............Cost Adjustments Breakout for Roll-Forward ................................................................................ 31 Equipment Use Allocation Detail 01.100 ...Narrative .......................................................................................................................................... 35 01.200 ...Costs to be Allocated ...................................................................................................................... 36 01.300 ...Functional Costs .............................................................................................................................. 37 01.40x ...Detail Allocation ............................................................................................................................. 38 01.500 ...Allocation Summary ....................................................................................................................... 40 Structure Use Allocation Detail 02.100 ...Narrative .......................................................................................................................................... 43 02.200 ...Costs to be Allocated ...................................................................................................................... 44 02.300 ...Functional Costs .............................................................................................................................. 45 02.40x ...Detail Allocation ............................................................................................................................. 46 02.500 ...Allocation Summary ....................................................................................................................... 51 County Executive Allocation Detail 03.100 ...Narrative .......................................................................................................................................... 55 03.200 ...Costs to be Allocated ...................................................................................................................... 56 03.300 ...Functional Costs .............................................................................................................................. 57 03.40x ...Detail Allocation ............................................................................................................................. 58 03.500 ...Allocation Summary ....................................................................................................................... 62 County Counsel Allocation Detail 04.100 ...Narrative .......................................................................................................................................... 67 04.200 ...Costs to be Allocated ...................................................................................................................... 68 04.300 ...Functional Costs .............................................................................................................................. 69 04.40x ...Detail Allocation ............................................................................................................................. 70 04.500 ...Allocation Summary ....................................................................................................................... 72 Landscape Maintenance Allocation Detail 05.100 ...Narrative .......................................................................................................................................... 77 05.200 ...Costs to be Allocated ...................................................................................................................... 78 05.300 ...Functional Costs .............................................................................................................................. 79 05.40x ...Detail Allocation ............................................................................................................................. 80 05.500 ...Allocation Summary ....................................................................................................................... 83 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2012-13 Table of Contents (continued) Schedule Page Auditor-Controller Allocation Detail 06.100 ...Narrative .......................................................................................................................................... 87 06.200 ...Costs to be Allocated ...................................................................................................................... 88 06.300 ...Functional Costs .............................................................................................................................. 89 06.40x ...Detail Allocation ............................................................................................................................. 91 06.500 ...Allocation Summary ..................................................................................................................... 109 Purchasing Allocation Detail 07.100 ...Narrative ........................................................................................................................................ 117 07.200 ...Costs to be Allocated .................................................................................................................... 118 07.300 ...Functional Costs ............................................................................................................................ 119 07.40x ...Detail Allocation ........................................................................................................................... 120 07.500 ...Allocation Summary ..................................................................................................................... 126 Facilities Management Allocation Detail 08.100 ...Narrative ........................................................................................................................................ 131 08.200 ...Costs to be Allocated .................................................................................................................... 132 08.300 ...Functional Costs ............................................................................................................................ 133 08.40x ...Detail Allocation ........................................................................................................................... 135 08.500 ...Allocation Summary ..................................................................................................................... 140 Human Resources Department Allocation Detail 09.100 ...Narrative ........................................................................................................................................ 145 09.200 ...Costs to be Allocated .................................................................................................................... 146 09.300 ...Functional Costs ............................................................................................................................ 147 09.40x ...Detail Allocation ........................................................................................................................... 149 09.500 ...Allocation Summary ..................................................................................................................... 156 Treasurer/Retirement Allocation Detail 10.100 ...Narrative ........................................................................................................................................ 161 10.200 ...Costs to be Allocated .................................................................................................................... 162 10.300 ...Functional Costs ............................................................................................................................ 163 10.40x ...Detail Allocation ........................................................................................................................... 164 10.500 ...Allocation Summary ..................................................................................................................... 167 County of Santa Barbara OMB Circular A-87 Cost Allocation Plan for Use in Fiscal Year 2012-13 Supplemental Information Table of Contents Exhibit Page Internal Service Funds I ............General Comments ........................................................................................................................ 175 2 ............Combining Statement of Net Assets ............................................................................................. 180 3 ............Combining Statement of Revenues, Expenses & Changes in Fund Net Assets ............................ 181 4 ............Combining Statement of Cash Flows ............................................................................................ 182 Structures 4 ............Structure Allocations by Cost Plan Unit ....................................................................................... 185 5 ............Structure Allocations by Building ................................................................................................. 192 6 ............Occupancy of Multi-Use Structures .............................................................................................. 197 7 ............Occupancy in Non-County Owned Structures .............................................................................. 212 8 ............Details of County-Owned Structures ............................................................................................ 213 (Acquisition Means, Dates, Costs, and Improvements) Pension Trust Fund & Risk Management 9 ............Certification of Actuarial Assumptions ......................................................................................... 237 10 ..........Actuarial Summary Reports .......................................................................................................... 239 8 Santa Barbara County County-wide Cost Allocation Plan SUMMARY INFORMATION 8