California State Controller...BETTY T. YEE California State Controller NEGOTIATION AGREEMENT COUNTYWIDE COST ALLOCATION PLAN City/County of San Francisco San Francisco, California

BETTY T. YEE California State Controller

NEGOTIATION AGREEMENT COUNTYWIDE COST ALLOCATION PLAN

City/County of San Francisco San Francisco, California

Date: December 23, 2019 Filing Ref: SFO20

Pursuant to the federal Office of Management and Budget Circular Uniform Administrative Requirements, Cost Principles and Audit Requirements.for Federal Grants (Uniform Guidance), found at Title 2, Code of Federal Regulations, Part 200, the State Controller's Office formally approves the Countywide Cost Allocation Plan as described in Section I for use in fiscal year 2019-20. This approval is subject to the conditions contained in Section III.

Departmental indirect cost proposals should clearly identify those costs that have been distributed through Sections I and II of this agreement in accordance with the guidelines of the responsible grantor agency for that department. Furthermore, data processing systems may be subject to grantor agency approval prior to the reimbursement of certain costs allocated, billed, or cost applied by the Data Processing Department.

SECTION I: COSTS DISTRIBUTED THROUGH COUNTYWIDE COST ALLOCATIONS

The indirect overhead and support service costs listed in the Summary Schedule (attached) are formally approved as actual costs for fiscal year 2017-18, and as estimated costs for fiscal year 2019-20 on a "fixed with carry-forward" basis. These costs may be included as part of the county departments' costs indicated effective July 1, 2019, for forther allocation to federal grants and contracts performed by the respective county departments.

City/County of San Francisco December 23, 2019

SECTION II: COSTS DISTRIBUTED THROUGH BILLING OR COST TRANSFER MECHANISMS

1, Employee Fringe Benefits 2. Controller's Office 3. Health Service System 4. Administrative Services 5. City Attorney 6. Civil Service Commission 7. Human Resources 8, Administrative Services - Risk

Management

9. Human Resources - Workers Compensation

10. Central Shops Fund (ISF) 11. Finance Corporation (ISF) 12. Reproduction Fund (ISF) 13. Telecommunications and Information

Fund (ISF)

In addition to Section I, which provides for services furnished but not billed, the services listed above are furnished and billed to state/local departments and agencies.

Direct charges from the above cost centers should be billed or cost applied in accordance with the procedures established by the county as described in its Countywide Cost Allocation Plan and may be included as part of the county departments' costs indicated in Section I.

SECTION III: CONDITIONS

A. LIMITATIONS: Use of the amounts contained in this Negotiation Agreement are subject to any statutory or administrative limitations and, when ultimately allocated to individual grants or contracts through the indirect cost proposals of each county department, are applicable only to the extent that funds are available. Acceptance of the amounts agreed to herein is predicated on the conditions: (1) that no costs other than those incurred by the county were included for distribution in its Countywide Cost Allocation Plan as finally accepted, and that such costs are legal obligations of the county and allowable under the governing cost principles; (2) that similar types of costs have been accorded consistent accounting treatment; and (3) that the infonnation provided by the county and used as the basis for acceptance of the amounts agreed to herein is not subsequently found to be materially incomplete or inaccurate.

B. CHANGES: Fixed amounts contained in this Negotiation Agreement are based on the organizational structure and accounting system in effect at the time the proposal was submitted. Significant changes in the organizational structure, or· changes in the method of accounting for costs that materially affect the amount of reimbursement resulting from use of the amounts in this Negotiation Agreement, will require prior approval by the authorized representative of the responsible negotiation agency. Failure to obtain such approval may result in subsequent audit disallowances.

C. FIXED AMOUNTS: The fixed amounts contained in Section I of this agreement are based on an estimate of the costs that will be incurred during the period to which the amounts apply.

City/County of San Francisco - 3 - December 23, 2019

When the actual costs for this period are determined, any differences between the fixed costs used as an estimate and the actual costs will be considered in a subsequent agreement.

D. BILLED COSTS: Charges for the services cited in Section II will be billed or cost applied in accordance with the procedures established by the county, and recorded on the books of the cost center providing the service. Such charges will be based on the actual allowable costs, as defined by Uniform Guidance, incurred by the cost center responsible for providing the service. Any differences between the billed allowable costs and the actual allowable costs for a particular accounting period will be considered in a subsequent agreement.

E. NOTIFICATION TO STATE AND FEDERAL AGENCIES: Copies ofthis document will be provided to other state and federal agencies as a means of notifying them of this approval.

F. SPECIAL REMARKS: There are no adjustments in the fiscal year 2019-20 Cost Allocation Plan.

SECTION IV: ACCEPTANCE

CITY/COUNTY OF SAN FRANCISCO

Title

Date

cc: State and Federal Agencies

Attachment: Summary Schedule

BETTYT. YEE CALIFORNIA STATE CONTROLLER

GH, anager Local Government Policy Section Local Govt Programs & Services Division

r1 Date Negotiated by Kirsten Ford Telephone (916) 327-9496

City and County of San Francisco FY 2019,-20 OMBA-87 Cost Allocation Plan

SUMMARY SCHEDULE

Department Academy Df Sc!er>ces ADM-Central Shops, ADM-Reid Estate Adl:ftl'robalion Airport AnbnalC;on, Arts Commission Asian Art Museum Assessor-Recorder Building Inspection

1 Building Depreciation 21,745 108,245 745,216 157,187

2 Equipment Depreciation 30,038 10"4,322 5,783 427 104,068 29.656

3 Board of Supervisor., 1,290 8,424 187,932 3,IS51 2,838 9,464 17,451

4 Controller 28,~ 176.951 (354,104) 71,024 53,937 146,607 106.813

5 Health Sel'llice system 55.053 820,287 (403,823) 213,543 280,915 868,815 (149,991)

6 Administrative Services ·2,900 1,782,168 3,610,475 33,549 (219,431) 348,710 16,573 4,915 41,624 55,331

7 City Attorney 435,135 (60,919) (763,335) 145,002 42,828 (44,080) (1,046,114)

8 CMI Servi"e Commission 366 4,690 53,468 1,145 1,869 5,301 8,524

9 Human Resources 1.= 6,893 533,318 (82,755) 37,469 45,000 .(107,445) 10 Mayot's Br.idget Office 1,548 8,418 225,469 4,302 2,624 9,434 18,316

11 Admln Svcs - Risi< Management (4,763) (197) (108,790) (364) {6,882) (67}

12 Human Resources - Workers' Comp 7.201 16,053 111 (0)

TOTAL CURRENT ALLOCATIONS 133,738 1,782,168 4,166,915 1,112,123 (849,295) 364,763 372,660 524,580 1,857,037 (939,996)

Prior Allocanon in FY 2017-18 Plan 155,023 2,224,081 2,993,016 1,009,282 488,575 289,700 . 266,077 460,186 1,466,894 (607:,870}

Adjustment for Difference to Prior Plan {21,265) (441,913) 1,173,899 102,842 (1,337,870) 75,063 106,583 64,394 390,142 {332,126)

TOTAL ALLOCATION iN FY2019-20 PLAN 112-453 1,3411,255 5,340,814 1,214,965 (2, 187, 165) · 439,827 479,243 588,973 2,247,179 (1,272, 123)

SUMMARY SCHEDULE

Child Support Children. & Families Children, Youth & Convention Economic&

Emergency Department City Planning Di

City and County of San Francisco FY 2019-20 0MB A-87 Cost Allocation Plan

SUMMARY SCHEDULE:

Public H ea Ith - Public Health - Public Health - Public Health - Jail Public Health-

Public Health - Public Health -Department Bhies Fine Arts Museums Fire Department Laguna Honda Behavioral H ea Ith Health at Home Health Network Health Primary Care Public Health Admin

Hospital

1 Building Depreciation 9,151 '8,803

2 Equipment Oepriaciation 37,933 2,621,832 1,705,404

3 Board of Supervisors 1,114 5,770 94,722 72,212 2,125 44,494 8,355 67,244 23,898 41,207

4 Controller 23,509 110,022 1,924,775 1,301,861 43,919 978,370 175,350 466,433 495,139 (1,573,824)

5 Health Service System 88,085 531,312 8,700,093 895,368 69,026 377,177 223,363 2,289,940 757,930 685.843

6 Administrative Services 16,863 9,985 201,625 248,030 3,314 102,264 14,956 155,555 44,848 290,040

7 City Attorney 13S,256 320,562 1,368,065 (67,877) 16,567 (174,528) 64,305

8 CivH Service Commission 575 3,804 57,273 18,796 1,462 7,949 4,707 43,687 15,942 14,439

9 Human Resources (78,770) 49,164 828,221 372,099 29,317 159,373 94,376 822,782 319,617 289,489

10 Mayor's Budget Office 1,146 5,330 91,314 87,923 1,918 56,848 8,307 62,594 21,939 47,438

11 Admin Svcs- Risk Management (21,706) {6,978)

12 Human Resources - Workers' Comp 5,070 (0)

TOTAL CURRENT ALLOCATIONS 199,999 1,052,176 15,916,723 2,928,412 151,082 1,726,475 545,981 3,726,730 1,743,618 1,500,037

Prior Allocation in FY2017-18 Plan 244,116 753,535 14,762,577 5,038,196 (22,120,578) a 998,138 8,198,583 3,743,950 a Adjustment for Difference to Prior Plan (44,117) 298,641 1,154,146 (2,109,784) 22,271,660 1,726,475 (452,157) (4,471,854) (2,000,332) 1,500,037

TOTAL ALl.OCATION IN FY 2il19-20 PLAN 155,882 1,350,817 17,070,869 818,628 22,422,742 3,452,950 93,824 (745,124) (256,714) 3,000,074

SUMMARY SCH EDU LE

Public Health - Public Homelessness and

Department Public Health - s~

Supportive Human r{lgnts

Human Services Juvenile Probation Law Library MTA-MUNI Health Division General Hospital Commission

Mayor Medical Examiner Housing

1 BUllding Depreciation 130,525 11,063 728,503 827,022 22.248 1,164,228

2 Equipment Depreciation 199,803 34,277

3 Board of Supervisors 22,826 203,386 44.195 951 191,963 10,692 348 23,447 243,616

4 Controller 482.300 1,105,311 911,872 20,260 973,039 =,□88 7,656 497,918 272,394

5 Health Service System 548,772 5,296,289 594,571 93,590 (574,997) 1,161,615 11,011 616,592 (2,480,ao6)

6 Administr.ative services 43,617 288,494 135,895 1,928 424,221 49,873 832 (1,282) 513,866 1,035,413

7 CityAttomey (450,299) (625,683) (5,439) . (1,340,305) 143,404 1,056.937 142,714 (4,105,450)

8 Civil Sruvice Commission 11,588 98,276 3,204 423 75,299 6,915 63 4,152 (8,842)

9 Human Resources 88,037 1,847,319 (29,358) (26,514) 1,025,629 132,977 1.273 (179,743) 1,559,305

10 Mayor's-Budget Office 23,634 214,254 59,922 1,029 215,075 9,976 444 29,985 231,392

11 Admin Svcs - Risk Management (10,912) (540) (128) (797) (242) (467) (51,196)

12 Human Resources-Workers' Comp 2,113 20,236 (0) (0) 302,451 (0)

TOTAL CURRE:NT ALLOCATIONS 800,177 8,427,106 1,722,414 117.527 1,918,102 1,771,020 21,385 2,874,560 981,280 (2, 139,995)

Prior Allocation in FY:2017-18 Plan 5,098,636 18,137,069 0 74,877 3,924,440 1,799,110 20,120 2,340,73S 782,468 (5,368.319)

Adjustment tor Difference to Prior Plan (4,208,459) {9,709,962) 1,722,414 42,650 (2,006,338) (28,091)' 1,265 533.828 198,812 3,228,323

TOTALALl.OCATION IN FY2019-20 PLAN (3,318,282) [1,282,856) 3,444,828 160,176 (88,235) 1,742,929 22,650 3,408,388 1,180,091 1,088,328

Office of the Controller, City and County of San Francisco 4


SUMMARY SCHEDULE

Adjustment New Department

MTA- Parking & MTA - Taxicab Porice Police Port Commission Public Defender Public Library

Public Works - Public Works -Department

Traffic Commission Penni! Appeals

Accountability Department Admin Architecture

1 Building Depreciation 3,938 9,728 28,039 679,360 174,000 131,229

2 EquiplTlent Depreciation 2,643,076 26,193 36,493 2,219,~

3 Board of Supervisors 46,311 1,302 258 1,762 148,378 23,701 9,200 35,377 3,611 3,536

4 Controller 987,235 27,670 4,863 33,933 3,090,376 236,238 193,266 372,332 (1,464,995) 62,886

5 .Health Service System (304,647) 105,896 (7,631) 176,169 13,317,961 {98,604) 1,029,488 8,671 (6,255,585) 1,063,622

6 Administrative Services 377,787 10,952 1,485 5,148 391,444 (7,853) 27,000 131,035 (325,515) 12,283

7 City Attorney 382,245 307,514 (24,295} 6,551,924 (1,033,767) 48,845 (30,145} 1,323,279 (24,855)

8 Civil Service Commission 20,237 606 157 1,031 92,776 7,637 5,863 22,903 6,640 6,347

9 Human Resources 405,729 12,145 3,148 (62,438) 1,701,9:3S (61,692) 115,345 70,670 (21,798) 127,252

1 o· Mayor's Budget Office 50,362 1,389 249 1,723 140,786 27,740 8,769 32,990 199 309 11 Admin Svcs - Risk Management (61,376) (1,164) (2,872)

12 Human Resources - Workers' Comp

TOTAL CURRENT ALLOCATIONS 1,969,197 467,475 (12,038) 185,367 28,758,015 (967,926) 1,638,055 679,163 {4,386,263) 1,251,379

Prior Allocation in FY2017-18 Plan 6,178,570 489,907 80,925 0 25,983,725 (/547,187) 1,415,192 597,817 (7,461,701) 1,480,070

Adjustrnentfor Difference to Prior Plan (4,200,373) (22,432) (92,963) 185,367 2,774,290 (420,739) 222,882 81,346 3,075,438 (228,690)

TOTALALLOCATION IN FY2019-20 PLAN (2,240,177) 445,043 (105,001) 370,734 31,532,305 (1,388,665) 1,860,917 760,509 (1,310,824) 1,022,689

SUMMARY SCHEDULE

Public Works - Public Works - PubHc Works -Public Works-

PubUc Works - Public Works - Publlc Works - PUC-Public Utilities PUC-Clean Power Department

Bw1ding Repair Conwuction Engineering street

Street Sewer Street Use & Map Urban Forest Bureaus SF PUC-Hetch Hetclly

Environment

1 Suilding Depreciation 1,163

2 Equipment Depreciation

3 Soard of Supervisors 6,124 32,738 16,821 4,893 5,793 9,163 10,716 6,033 33,817

4 Controller 127,389 713,884 346,250 105.282 122,273 197,498 (3,702, 758) 132,687 586,863

5 Health Service System 652,327 1,366,270 1,736,933 294,825 502,828 531,953 (578,315) (227,472)

6 Administrative Services 13,750 102,013 31,307 10,482 24,046 19,762 (682,553) 15,557 59,257

7 City Attorney 101,426 (191,765) (8,163) 871,696 65,589 51,295 (1,484,591 J 1,723,043

8 CiviJ Senri.ce Commission 3,893 8,153 10,365 1,759 3,001 3,174 (179,184) 267 9,477

9 Human Resources 78,044 163,460 207,805 35,273 60,158 63,643 (275,658) 5,361 170,358

10 Mayor's Budget Office 5,764 40,132 15,791 5,599 5,954 10,576 (226) 8,305 40,678

11 Admin Svcs - Ris~ Management (8,224) (16,682)

12 Human Resources - Workers• Comp (0)

TOTAL CURRENT ALLOCATIONS 988,718 (191,765) 2,418,482 3,236,770 458,113 789,642 887,065 (6,899,630) 168,210 2,379,344

Prior Allocation in FY2D17-18 Plan 816,570 48,727 2,309,244 2,667,521 609,690 980,908 845,297 (6,074,470) a 2,785,893 Adjustment for Difference to Prior Plan 172, 14" (240,492) 109,239 569,249 (151,577) (191,266) 41,767 (825,16□j 168,210 (406,549)

TOTAL ALLOCATION IN FY2D19-20 PLAN 1,160,866 (432,258) 2,527,721 3,806,01!! 306,536 598,376 928,832 (7,724,790) 336,419 1,972,795



SUMMARY SCHEDULE

Community Investment & lnfraslructura

Department PU C-Wastewaler PUC-Water Recreation & Park Rent Arbitration Retirement SFCommLD'lity SF Redevelopment SF Unffied School

Board Commission College District Agency District Sheriff Status of Women

1 BuHding Depreciation 18,185 87,763 747,049 5,914

2 Equipment Depreciation 738,287 233,773

3 Board of Supervisors 48,893 91,437 55,096 1,933 6,876 20 56,297 1,482

4 Controller 847,929 1,576,852 412,484 34,987 (79,292) 1,065,542 442 1,179,829 32,695

5 Health Service System (4

Cost Allocation Plan

Prepared in compliance with 2 CFR Part 200 Guidelines City and County of San Francisco

For the Plan Year Ending June 30, 2020

Prepared by the Office of the Controller, Budget and Analysis Division

City and County of San Francisco FY 2019-20 OMB A-87 Cost Allocation Plan

TABLE OF CONTENTS

INTRODUCTION - Changes from Prior Year Plan 2

SUMMARY SCHEDULE 3 1. BUILDING DEPRECIATION 7 2. EQUIPMENT DEPRECIATION 12

3. BOARD OF SUPERVISORS 13

4. CONTROLLER 16 5. HEALTH SERVICE SYSTEM 20

6. ADMINISTRATIVE SERVICES 23

7. CITY ATTORNEY 28

8. CIVIL SERVICE COMMISSION 31

9. HUMAN RESOURCES 34

10. MAYOR'S BUDGET OFFICE 37

11. ADMIN SERVICES - RISK MANAGEMENT 40

12. HUMAN RESOURCES - WORKERS' COMP 42



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Schedule 4 Controller: No change to prior year methodology, but the Audit Service Costs are not allocated out due to the changes per 2 CFR Part 200.

INTRODUCTION - Changes from Prior Year Plan

Schedule 1 Building Depreciation: No change to prior year methodology

Schedule 2 Equipment Depreciation: No change to prior year methodology

Schedule 3 Board of Supervisors: Per recommendation of the State Controller's Office, incoming costs allocated to the management and audit function are excluded from costs allocated to city departments.

Schedule 11 Admin Services - Risk Management: No change to prior year methodology

Schedule 12 Human Resources - Workers' Comp: No change to prior year methodology.

Schedule 5 Health Service System: No change to prior year methodology

Schedule 6 Administrative Services: No change to prior year's updated methodology

Schedule 7 City Attorney: No change to prior year methodology

Schedule 8 Civil Service Commission: No change to prior year methodology

Schedule 9 Human Resources: No change to prior year methodology

Schedule 10 Mayor - Budget Office: No change to prior year methodology



SUMMARY SCHEDULE

Department Academy of Sciences ADM-Central Shops ADM-Real Estate Adult Probation Airport Animal Care Arts Commission Asian Art Museum Assessor-Recorder Building Inspection

1 Building Depreciation - - 21,745 108,245 - - - - 745,216 157,187

2 Equipment Depreciation 30,038 - 104,322 5,783 - - 427 104,068 29,656 -

3 Board of Supervisors 1,290 - - 8,424 187,932 - 3,651 2,838 9,464 17,451

4 Controller 28,006 - - 176,951 (354,104) - 71,024 53,937 146,607 106,813

5 Health Service System 55,053 - - 820,287 (403,823) - 213,543 280,915 868,815 (149,991)

6 Administrative Services 2,900 1,782,168 3,610,475 33,549 (219,431) 348,710 16,573 4,915 41,624 55,331

7 City Attorney - - 435,135 (60,919) (763,335) - 145,002 42,828 (44,080) (1,046,114)

8 Civil Service Commission 366 - - 4,690 53,468 - 1,145 1,869 5,301 8,524

9 Human Resources 7,337 - - 6,893 533,318 - (82,755) 37,469 45,000 (107,445)

10 Mayor's Budget Office 1,548 - - 8,418 225,469 - 4,302 2,624 9,434 18,316

11 Admin Svcs - Risk Management - - (4,763) (197) (108,790) - (364) (6,882) - (67)

12 Human Resources - Workers' Comp 7,201 - - - - 16,053 111 - - (0)

TOTAL CURRENT ALLOCATIONS 133,738 1,782,168 4,166,915 1,112,123 (849,295) 364,763 372,660 524,580 1,857,037 (939,996)

Prior Allocation in FY 2017-18 Plan 155,023 2,224,081 2,993,016 1,009,282 488,575 289,700 266,077 460,186 1,466,894 (607,870)

Adjustment for Difference to Prior Plan (21,285) (441,913) 1,173,899 102,842 (1,337,870) 75,063 106,583 64,394 390,142 (332,126)

TOTAL ALLOCATION IN FY 2019-20 PLAN 112,453 1,340,255 5,340,814 1,214,965 (2,187,165) 439,827 479,243 588,973 2,247,179 (1,272,123)

SUMMARY SCHEDULE

Department Child Support ServicesChildren & Families

CommissionChildren, Youth &

Families City PlanningConvention

Facilities District AttorneyEconomic & Workforce

DevelopmentElections Emergency Communications Environment

1 Building Depreciation - - - 296,464 - 279,602 81,916 368,337 - -

2 Equipment Depreciation - - - 121,601 - 85,592 8,854 69,192 105,696 -

3 Board of Supervisors 3,505 5,636 36,951 12,886 - 15,552 12,355 3,586 19,398 5,348

4 Controller (96,472) 85,578 749,142 256,836 - 324,927 268,603 75,224 413,264 96,826

5 Health Service System (320,037) (5,495) 17,084 (88,039) - 1,519,458 638,613 214,706 1,414,858 (29,848)

6 Administrative Services 24,672 18,445 149,256 63,321 5,327,699 57,138 (18,869) 17,112 80,052 10,043

7 City Attorney (8,965) (3,003) (6,682) (781,003) (4,386) 419,983 206,354 284,744 (46,558) (19,006)

8 Civil Service Commission 2,267 440 1,538 6,948 - 9,333 3,386 2,038 8,572 2,754

9 Human Resources 6,310 (41,171) (117,172) (193,376) - 180,646 52,788 (53,722) (45,635) (105,689)

10 Mayor's Budget Office 3,270 7,618 50,940 13,043 - 15,044 14,917 3,553 21,024 5,509

11 Admin Svcs - Risk Management - - - (170) (20,111) - - (551) (1,425) (133)

12 Human Resources - Workers' Comp - - - 59,438 - - - 19,597 - -

TOTAL CURRENT ALLOCATIONS (385,451) 68,047 881,058 (232,050) 5,303,203 2,907,274 1,268,919 1,003,818 1,969,246 (34,197)

Prior Allocation in FY 2017-18 Plan (550,437) 85,042 483,109 (161,583) 3,633,894 2,366,572 1,509,735 998,243 1,916,034 (171,398)

Adjustment for Difference to Prior Plan 164,986 (16,994) 397,950 (70,468) 1,669,309 540,703 (240,817) 5,575 53,211 137,201

TOTAL ALLOCATION IN FY 2019-20 PLAN (220,465) 51,053 1,279,008 (302,518) 6,972,511 3,447,977 1,028,102 1,009,393 2,022,457 103,004



SUMMARY SCHEDULE

Department Ethics Fine Arts Museums Fire Department Public Health - Behavioral HealthPublic Health - Health at Home

Public Health - Health Network

Public Health - Jail Health

Public Health - Laguna Honda

Hospital

Public Health - Primary Care

Public Health - Public Health Admin

1 Building Depreciation 9,151 - 8,803 - - - - - - -

2 Equipment Depreciation - 37,933 2,621,832 - - - - - - 1,705,404

3 Board of Supervisors 1,114 5,770 94,722 72,212 2,125 44,494 8,355 67,244 23,898 41,207

4 Controller 23,509 110,022 1,924,775 1,301,861 43,919 978,370 175,350 466,433 495,139 (1,573,824)

5 Health Service System 88,085 531,312 8,700,093 895,368 69,026 377,177 223,363 2,289,940 757,930 685,843

6 Administrative Services 16,863 9,985 201,625 248,030 3,314 102,264 14,956 155,555 44,848 290,040

7 City Attorney 133,258 320,562 1,388,065 (67,877) - - 16,567 (174,528) 64,305 -

8 Civil Service Commission 575 3,804 57,273 18,796 1,462 7,949 4,707 43,687 15,942 14,439

9 Human Resources (78,770) 49,164 828,221 372,099 29,317 159,373 94,376 822,782 319,617 289,489

10 Mayor's Budget Office 1,146 5,330 91,314 87,923 1,918 56,848 8,307 62,594 21,939 47,438

11 Admin Svcs - Risk Management - (21,706) - - - - - (6,978) - -

12 Human Resources - Workers' Comp 5,070 - - - - - - (0) - -

TOTAL CURRENT ALLOCATIONS 199,999 1,052,176 15,916,723 2,928,412 151,082 1,726,475 545,981 3,726,730 1,743,618 1,500,037

Prior Allocation in FY 2017-18 Plan 244,116 753,535 14,762,577 5,038,196 (22,120,578) 0 998,138 8,198,583 3,743,950 0

Adjustment for Difference to Prior Plan (44,117) 298,641 1,154,146 (2,109,784) 22,271,660 1,726,475 (452,157) (4,471,854) (2,000,332) 1,500,037

TOTAL ALLOCATION IN FY 2019-20 PLAN 155,882 1,350,817 17,070,869 818,628 22,422,742 3,452,950 93,824 (745,124) (256,714) 3,000,074

SUMMARY SCHEDULE

Department Public Health - Public Health DivisionPublic Health - SF General Hospital

Homelessness and Supportive

Housing

Human Rights Commission Human Services Juvenile Probation Law Library Mayor Medical Examiner MTA - MUNI

1 Building Depreciation 130,525 - - 11,063 728,503 - - 827,022 22,248 1,164,228

2 Equipment Depreciation - - - - 199,803 34,277 - - - -

3 Board of Supervisors 22,826 203,386 44,195 951 191,963 10,692 348 23,447 - 243,616

4 Controller 482,389 1,105,311 911,872 20,260 973,039 222,088 7,656 497,918 - 272,394

5 Health Service System 548,772 5,296,289 594,571 93,590 (574,997) 1,161,615 11,011 616,592 - (2,480,856)

6 Administrative Services 43,617 288,494 135,895 1,928 424,221 49,873 832 (1,282) 513,866 1,035,413

7 City Attorney (450,299) (625,683) - (5,439) (1,340,305) 143,404 - 1,056,937 142,714 (4,105,450)

8 Civil Service Commission 11,588 98,276 3,204 423 75,299 6,915 63 4,152 - (8,842)

9 Human Resources 88,037 1,847,319 (29,358) (26,514) 1,025,629 132,977 1,273 (179,743) - 1,559,305

10 Mayor's Budget Office 23,634 214,254 59,922 1,029 215,075 9,976 444 29,985 - 231,392

11 Admin Svcs - Risk Management (10,912) (540) - - (128) (797) (242) (467) - (51,196)

12 Human Resources - Workers' Comp - - 2,113 20,236 - (0) - (0) 302,451 (0)

TOTAL CURRENT ALLOCATIONS 890,177 8,427,106 1,722,414 117,527 1,918,102 1,771,020 21,385 2,874,560 981,280 (2,139,995)

Prior Allocation in FY 2017-18 Plan 5,098,636 18,137,069 0 74,877 3,924,440 1,799,110 20,120 2,340,733 782,468 (5,368,319)

Adjustment for Difference to Prior Plan (4,208,459) (9,709,962) 1,722,414 42,650 (2,006,338) (28,091) 1,265 533,828 198,812 3,228,323

TOTAL ALLOCATION IN FY 2019-20 PLAN (3,318,282) (1,282,856) 3,444,828 160,176 (88,235) 1,742,929 22,650 3,408,388 1,180,091 1,088,328



SUMMARY SCHEDULE

AdjustmentNew Department

Department MTA - Parking & TrafficMTA - Taxicab Commission Permit Appeals

Police Accountability

Police Department Port Commission Public Defender Public Library

Public Works - Admin

Public Works - Architecture

1 Building Depreciation 3,938 - 9,728 28,039 679,360 - 174,000 - 131,229 -

2 Equipment Depreciation - - - - 2,643,076 - 26,193 36,493 2,219,544 -

3 Board of Supervisors 46,311 1,302 258 1,762 148,378 23,701 9,286 35,377 3,611 3,536

4 Controller 987,235 27,670 4,863 33,933 3,090,376 236,238 193,266 372,332 (1,464,995) 62,886

5 Health Service System (304,647) 105,896 (7,631) 176,169 13,317,961 (98,604) 1,029,488 8,671 (6,255,585) 1,063,622

6 Administrative Services 377,787 10,952 1,485 5,148 391,444 (7,853) 27,000 131,035 (325,515) 12,283

7 City Attorney 382,245 307,514 (24,295) - 6,551,924 (1,033,767) 48,845 (30,145) 1,323,279 (24,855)

8 Civil Service Commission 20,237 606 157 1,031 92,776 7,687 5,863 22,903 6,640 6,347

9 Human Resources 405,729 12,145 3,148 (62,438) 1,701,936 (61,692) 115,345 70,670 (21,798) 127,252

10 Mayor's Budget Office 50,362 1,389 249 1,723 140,786 27,740 8,769 32,990 199 309

11 Admin Svcs - Risk Management - - - - - (61,376) - (1,164) (2,872) -

12 Human Resources - Workers' Comp - - - - - - - - - -

TOTAL CURRENT ALLOCATIONS 1,969,197 467,475 (12,038) 185,367 28,758,015 (967,926) 1,638,055 679,163 (4,386,263) 1,251,379

Prior Allocation in FY 2017-18 Plan 6,178,570 489,907 80,925 0 25,983,725 (547,187) 1,415,192 597,817 (7,461,701) 1,480,070

Adjustment for Difference to Prior Plan (4,209,373) (22,432) (92,963) 185,367 2,774,290 (420,739) 222,862 81,346 3,075,438 (228,690)

TOTAL ALLOCATION IN FY 2019-20 PLAN (2,240,177) 445,043 (105,001) 370,734 31,532,305 (1,388,665) 1,860,917 760,509 (1,310,824) 1,022,689

SUMMARY SCHEDULE

Department Public Works - Building RepairPublic Works - Construction

Public Works - Engineering

Public Works - Street

Environment

Public Works - Street Sewer

Public Works - Street Use & Map

Public Works - Urban Forest

PUC-Public Utilities Bureaus

PUC-Clean Power SF PUC-Hetch Hetchy

1 Building Depreciation - - - - - - - 1,163 - -

2 Equipment Depreciation - - - - - - - - - -

3 Board of Supervisors 6,124 - 32,738 16,621 4,893 5,793 9,163 10,716 6,033 33,817

4 Controller 127,389 - 713,884 346,250 105,282 122,273 197,498 (3,702,758) 132,687 586,868

5 Health Service System 652,327 - 1,366,270 1,736,933 294,825 502,828 531,953 (578,315) - (227,472)

6 Administrative Services 13,750 - 102,013 31,307 10,482 24,046 19,762 (682,553) 15,557 59,257

7 City Attorney 101,426 (191,765) (8,168) 871,696 - 65,589 51,295 (1,484,591) - 1,723,043

8 Civil Service Commission 3,893 - 8,153 10,365 1,759 3,001 3,174 (179,184) 267 9,477

9 Human Resources 78,044 - 163,460 207,806 35,273 60,158 63,643 (275,658) 5,361 170,358

10 Mayor's Budget Office 5,764 - 40,132 15,791 5,599 5,954 10,576 (226) 8,305 40,678

11 Admin Svcs - Risk Management - - - - - - - (8,224) - (16,682)

12 Human Resources - Workers' Comp - - - - - - - (0) - -

TOTAL CURRENT ALLOCATIONS 988,718 (191,765) 2,418,482 3,236,770 458,113 789,642 887,065 (6,899,630) 168,210 2,379,344

Prior Allocation in FY 2017-18 Plan 816,570 48,727 2,309,244 2,667,521 609,690 980,908 845,297 (6,074,470) 0 2,785,893

Adjustment for Difference to Prior Plan 172,148 (240,492) 109,239 569,249 (151,577) (191,266) 41,767 (825,160) 168,210 (406,549)

TOTAL ALLOCATION IN FY 2019-20 PLAN 1,160,866 (432,258) 2,527,721 3,806,019 306,536 598,376 928,832 (7,724,790) 336,419 1,972,795



SUMMARY SCHEDULECommunity

Investment & Infrastructure

Department PUC-Wastewater PUC-Water Recreation & Park Rent Arbitration BoardRetirement

CommissionSF Community College District

SF Redevelopment Agency

SF Unified School District Sheriff Status of Women

1 Building Depreciation - - - 18,185 - - 87,763 - 747,049 5,914

2 Equipment Depreciation - - 738,287 - - - - - 233,773 -

3 Board of Supervisors 48,893 91,437 55,096 1,933 6,876 - - 20 56,297 1,482

4 Controller 847,929 1,578,852 412,484 34,987 (79,292) - 1,065,542 442 1,179,829 32,695

5 Health Service System (457,529) (424,612) 2,895,427 11,090 (60,137) (517,786) - 6,950,245 5,626,399 49,548

6 Administrative Services 110,824 252,367 216,447 11,341 33,450 - (60) 1,096 172,040 4,524

7 City Attorney (2,517,988) 763,033 (651,040) (24,383) (795,458) 48,652 - - 1,377,203 14,946

8 Civil Service Commission 13,836 21,525 33,693 1,076 3,109 19,311 - 122,363 32,394 219

9 Human Resources 241,635 383,122 388,939 (40,540) 38,423 387,159 - 2,453,181 390,094 (1,519)

10 Mayor's Budget Office 58,714 113,007 52,834 1,932 7,400 - - 28 55,482 1,926

11 Admin Svcs - Risk Management (3,718) (9,587) (3,144) (14) (149) - - - (2,489) -

12 Human Resources - Workers' Comp - - - - - (0) - - - -

TOTAL CURRENT ALLOCATIONS (1,657,404) 2,769,144 4,139,024 15,608 (845,776) (62,663) 1,153,245 9,527,374 9,868,072 109,734

Prior Allocation in FY 2017-18 Plan 887,229 3,157,454 3,274,412 (32,080) 352,345 7,832,714 82,973 8,250,162 9,028,380 56,287

Adjustment for Difference to Prior Plan (2,544,633) (388,311) 864,611 47,688 (1,198,121) (7,895,378) 1,070,272 1,277,212 839,692 53,447

TOTAL ALLOCATION IN FY 2019-20 PLAN (4,202,037) 2,380,833 5,003,635 63,296 (2,043,898) (7,958,041) 2,223,517 10,804,585 10,707,764 163,181

SUMMARY SCHEDULE

Department Technology Treasurer/Tax Collector Trial Courts War MemorialAll Other Agencies

Total Allocated to non-Central CostDepts

Additional allocated to Central Cost

DeptsTotal Costs Doublecheck Difference

1 Building Depreciation 161,474 832,831 539,500 - - 8,380,429 4,233,419 12,613,848 12,613,848 -

2 Equipment Depreciation 33,558 - - 15,505 - 11,210,908 937,910 12,148,818 12,148,818 -

3 Board of Supervisors 24,096 10,055 29,326 5,679 - 2,179,440 139,238 2,318,678 2,318,678 -

4 Controller 497,577 210,466 619,510 112,073 - 19,527,918 2,138,098 21,666,017 21,666,017 -

5 Health Service System (93,659) 985,446 2,361,766 (13,909) - 55,557,796 4,173,776 59,731,572 59,731,572 -

6 Administrative Services (149,903) 24,374 56,751 12,808 - 15,949,464 (98,118) 15,851,346 15,851,346 -

7 City Attorney (159,227) 416,871 (4,537) (9,369) 26,837 2,361,036 (269,079) 2,091,957 2,091,957 -

8 Civil Service Commission 8,186 5,885 14,983 2,252 - 776,341 55,952 832,292 832,292 -

9 Human Resources (25,132) 96,581 300,384 44,909 - 14,883,367 241,682 15,125,049 15,125,049 -

10 Mayor's Budget Office 27,929 9,837 30,295 6,344 - 2,338,314 160,329 2,498,644 2,498,644 -

11 Admin Svcs - Risk Management (3,729) (827) (627) - - (351,021) (18,587) (369,608) (369,608) -

12 Human Resources - Workers' Comp - - 14,573 (0) - 446,843 (446,843) (0) (0) -

TOTAL CURRENT ALLOCATIONS 321,171 2,591,518 3,961,924 176,293 26,837 133,260,836 11,247,778 144,508,613

Prior Allocation in FY 2017-18 Plan 122,918 2,318,126 3,840,339 67,561 14,083 129,741,425

Adjustment for Difference to Prior Plan 198,253 273,391 121,585 108,732 12,754 3,519,411

TOTAL ALLOCATION IN FY 2019-20 PLAN 519,424 2,864,909 4,083,508 285,025 39,590 136,780,246


Central Service Building Depreciation AmountCity Hall 6,930,028Hall of Justice 1,997,4741 South Van Ness 2,048,33425 Van Ness 261,41930 Van Ness 0555 7th Street 174,0001650 Mission 1,058,8711660 Mission 143,722

12,613,848

CITY HALL Allocations

Net Square Footage Allocation Percent

Allocation

Administrative Services 53,320 19.05% 1,320,053Assessor-Recorder 30,101 10.75% 745,216Board of Supervisors 32,893 11.75% 814,338City Attorney 33,123 11.83% 820,032Controller 31,102 11.11% 769,998Elections 14,878 5.32% 368,337Mayor 28,744 10.27% 711,620Mayor's Budget Office 1,887 0.67% 46,717Public Works - Admin 5,195 1.86% 128,614Sheriff 15,037 5.37% 372,274Technology 0 0.00% 0Treasurer/Tax Collector 33,640 12.02% 832,831

Subtotal 279,920 100.00% 6,930,028

Dept:1 BUILDING DEPRECIATIONHALL OF JUSTICE (850 Bryant HQ) Allocations


Allocation

Adult Probation 25,819 5.42% 108,245District Attorney 66,692 14.00% 279,602Medical Examiner 5,307 1.11% 22,248Police Department 162,044 34.01% 679,360Sheriff 87,901 18.45% 368,520Trial Courts 128,684 27.01% 539,500

Subtotal 476,447 100.00% 1,997,474

CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIASTATEMENTS OF FUNCTION AND BENEFIT

FOR THE ACTUAL FISCAL YEAR ENDED JUNE 30, 2018FOR USE DURING THE PLAN YEAR ENDING JUNE 30, 2020

SCHEDULE 1 - BUILDING DEPRECIATION

In compliance with GASB 34, the City calculates depreciation on its fixed assets for financial reporting purposes, including buildings. The A-87 Cost Plan allocates building depreciation based on the cost of construction and subsequent improvements or renovation of buildings and excludes any buildings where departments pay rent to the City and County of San Francisco's Real Estate Division. Depreciation expenses for City Hall and the Hall of Justice have been included in this schedule and have been allocated based upon square footage of occupied space. Building depreciation was obtained from the City’s fixed asset and financial reporting documents for June 30, 2018.

7

1 SOUTH VAN NESS Allocations


Allocation

Administrative Services 19,891 4.28% 87,613Controller 18,711 4.02% 82,415Human Resources 62,478 13.44% 275,194Mayor 26,200 5.63% 115,402MTA - MUNI 264,318 56.84% 1,164,228SF Redevelopment Agency 19,925 4.28% 87,763Technology 36,660 7.88% 161,474Economic & Workforce Development 16,856 3.62% 74,245

Subtotal 465,039 100.00% 2,048,334

Dept:1 BUILDING DEPRECIATION25 VAN NESS Allocations


Allocation

Administrative Services 3,576 3.02% 7,903ADM-Real Estate 9,840 8.32% 21,745ADM-Risk Management 1,734 1.47% 3,832Arts Commission 0 0.00% 0Civil Service Commission 2,410 2.04% 5,326Ethics 4,141 3.50% 9,151Public Health - Public Health Division 59,064 49.93% 130,525Human Services 3,781 3.20% 8,356Human Rights Commission 5,006 4.23% 11,063MTA - Parking & Traffic 1,782 1.51% 3,938Police Accountability 12,688 10.73% 28,039Public Works - Admin 537 0.45% 1,187Rent Arbitration Board 8,229 6.96% 18,185Sheriff 2,831 2.39% 6,256Status of Women 2,676 2.26% 5,914

Subtotal 118,295 100.00% 261,419

8

30 VAN NESS Allocations


Allocation

Economic & Workforce Development 0 0.00% 0Emergency Communications 11,946 7.04% 0Public Health - Public Health Division 39,324 23.18% 0Human Rights Commission 0 0.00% 0Administrative Services 13,516 7.97% 0Public Works - Admin 21,951 12.94% 0Public Works - Architecture 38,654 22.79% 0Public Works - Engineering 38,573 22.74% 0Public Works-Street Use & Map 0 0.00% 0Recreation & Park 5,657 3.34% 0Retirement Commission 0 0.00% 0

Subtotal 169,621 100.00% 0

Dept:1 BUILDING DEPRECIATION555 7th St Allocations


Allocation

Public Defender 34,553 100.00% 174,000Sheriff 0 0.00% 0

Subtotal 34,553 100.00% 174,000

1650 MISSION STREET Allocations


Allocation

Administrative Services 0 0.00% 0Building Inspection 4,280 2.45% 25,956City Planning 48,704 27.89% 295,368Economic & Workforce Development 1,265 0.72% 7,672Human Services 118,747 68.01% 720,148Permit Appeals 1,604 0.92% 9,728

Subtotal 174,600 100.00% 1,058,871

9

1660 MISSION STREET Allocations


Allocation

Building Inspection 68,592 91.31% 131,230City Planning 573 0.76% 1,096Permit Appeals 0 0.00% 0Fire Department 4,601 6.12% 8,803PUC-Public Utilities Bureaus 608 0.81% 1,163Public Works - Admin 747 0.99% 1,429

Subtotal 75,121 100.00% 143,722

10

Dept:1 BUILDING DEPRECIATIONALLOCATION SUMMARY

Department City Hall Hall of Justice 1 South Van Ness

25 Van Ness 30 Van Ness 555 7th St 1650 Mission St 1660 Mission St Total Depreciation

Administrative Services 1,320,053 0 87,613 7,903 0 0 0 0 1,415,568ADM-Real Estate 0 0 0 21,745 0 0 0 0 21,745ADM-Risk Management 0 0 0 3,832 0 0 0 0 3,832Adult Probation 0 108,245 0 0 0 0 0 0 108,245Arts Commission 0 0 0 0 0 0 0 0 0Assessor-Recorder 745,216 0 0 0 0 0 0 0 745,216Board of Supervisors 814,338 0 0 0 0 0 0 0 814,338Building Inspection 0 0 0 0 0 0 25,956 131,230 157,187City Attorney 820,032 0 0 0 0 0 0 0 820,032City Planning 0 0 0 0 0 0 295,368 1,096 296,464Civil Service Commission 0 0 0 5,326 0 0 0 0 5,326Controller 769,998 0 82,415 0 0 0 0 0 852,413District Attorney 0 279,602 0 0 0 0 0 0 279,602Economic & Workforce Development 0 0 74,245 0 0 0 7,672 0 81,916Elections 368,337 0 0 0 0 0 0 0 368,337Emergency Communications 0 0 0 0 0 0 0 0 0Ethics 0 0 0 9,151 0 0 0 0 9,151Fire Department 0 0 0 0 0 0 0 8,803 8,803Public Health - Public Health Division 0 0 0 130,525 0 0 0 0 130,525Human Resources 0 0 275,194 0 0 0 0 0 275,194Human Rights Commission 0 0 0 11,063 0 0 0 0 11,063Human Services 0 0 0 8,356 0 0 720,148 0 728,503Mayor 711,620 0 115,402 0 0 0 0 0 827,022Mayor's Budget Office 46,717 0 0 0 0 0 0 0 46,717Medical Examiner 0 22,248 0 0 0 0 0 0 22,248MTA - MUNI 0 0 1,164,228 0 0 0 0 0 1,164,228MTA - Parking & Traffic 0 0 0 3,938 0 0 0 0 3,938Police Accountability 0 0 0 28,039 0 0 0 0 28,039Permit Appeals 0 0 0 0 0 0 9,728 0 9,728Police Department 0 679,360 0 0 0 0 0 0 679,360Public Defender 0 0 0 0 0 174,000 0 0 174,000Public Works - Admin 128,614 0 0 1,187 0 0 0 1,429 131,229Public Works - Architecture 0 0 0 0 0 0 0 0 0Public Works - Engineering 0 0 0 0 0 0 0 0 0Public Works - Street Use & Map 0 0 0 0 0 0 0 0 0PUC-Public Utilities Bureaus 0 0 0 0 0 0 0 1,163 1,163Recreation & Park 0 0 0 0 0 0 0 0 0Rent Arbitration Board 0 0 0 18,185 0 0 0 0 18,185Retirement Commission 0 0 0 0 0 0 0 0 0SF Redevelopment Agency 0 0 87,763 0 0 0 0 0 87,763Sheriff 372,274 368,520 0 6,256 0 0 0 0 747,049Status of Women 0 0 0 5,914 0 0 0 0 5,914Technology 0 0 161,474 0 0 0 0 0 161,474Treasurer/Tax Collector 832,831 0 0 0 0 0 0 0 832,831Trial Courts 0 539,500 0 0 0 0 0 0 539,500

Total allocated to Departments 6,930,028 1,997,474 2,048,334 261,419 0 174,000 1,058,871 143,722 12,613,848

11

DEPRECIATION BY DEPARTMENT

Academy of Sciences SCI Total 30,038Administrative Services ADM Total 741,574Adult Probation ADP Total 5,783Asian Art Museum AAM Total 104,068Arts Commission ART Total 427Assessor-Recorder ASR Total 29,656Board of Supervisors BOS Total 7,366City Attorney CAT Total 31,616City Planning CPC Total 121,601Controller CON Total 142,224District Attorney DAT Total 85,592Economic & Workforce Development ECN Total 8,854Elections REG Total 69,192Emergency Communications ECD Total 105,696Fine Arts Museums FAM Total 37,933Fire Department FIR Total 2,621,832Health Service System HSS Total 6,972Public Health - Public Health Admin DPH Total 1,705,404Human Resources HRD Total 8,158Human Services DSS Total 199,803Juvenile Probation JUV Total 34,277Municipal Transportation Agency MTA Total 0Police Department POL Total 2,643,076Public Defender PDR Total 26,193Public Library LIB Total 36,493Public Works - Admin DPW Total 2,219,544Recreation & Park REC Total 738,287ADM-Real Estate RES Total 104,322Sheriff SHF Total 233,773Technology TIS Total 33,558Treasurer/Tax Collector TTX Total 0War Memorial WAR Total 15,505

Total allocated to Departments 12,148,818



SCHEDULE 2 - EQUIPMENT DEPRECIATION

This schedule allocates general funded equipment depreciation. In compliance with GASB 34, the City calculates depreciation on its fixed assets for financial reporting purposes. The City includes equipment depreciation for central service departments allocated in this cost plan. Equipment depreciation was obtained from the City’s fixed asset and financial reporting documents for June 30, 2018. The City’s capitalization procedures have a lower limit of $5,000 per asset. Each department is directly allocated its depreciation expense. The depreciation for Enterprise Funds has been excluded from allocation.

12

Dept:3 BOARD OF SUPERVISORS

A. DEPARTMENT COSTS

Total Costs Mgmt AuditsFinance Cttee Support Records & Info

General Govt nonallocable

Salaries & Fringe % 100.0% 0.0% 0.7% 4.2% 95.1% these percentages come from BOS timestudy allocation %Salary and Fringe Costs 10,869,794 0 75,394 454,849 10,339,551Contractual Services - Budget Analyst 2,222,060 633,403 1,588,657 0 0Other Department Costs 1,021,440 0 7,085 42,742 971,612Total Expenditures 14,113,293 633,403 1,671,136 497,591 11,311,163

AdjustmentsRevenues (184,631) 0 0 0 (184,631) Work Order Recoveries (158,148) 0 0 0 (158,148) Subtotal Adjustments (342,779) 0 0 0 (342,779)

Net Expenditures 13,770,515 633,403 1,671,136 497,591 10,968,385Expenditure % 100.0% 4.6% 12.1% 3.6% 79.7%

Finance Committee includes the cost of the Budget Analyst performing its assigned tasks for the Board of Supervisors. These activities include a complete review of the budget and other fiscal matters. The allocation base for this function is the annual budget.

Records and Information Management is an allocable function. This division is responsible for administering the department’s records and information management systems which benefits not only the department and its other functions but also the entire City/County. The duties of this division include: establishing and maintaining accepted practices and standards for records retention, file organization and management; overseeing information technology processing, operation and support, and systems design; providing undisrupted computer access to the department’s central computers and applications; and training and support for the department’s users. Costs associated with this function have been allocated to Departments based on their percentage to total of average FY 2017-18 full-time equivalent employees (FTE).

All other costs associated with the Board of Supervisors have been functionalized as General Government and have been excluded from allocation in the plan since the costs are unallowable under the provisions of OMB Circular A-87.

Management Audits represents the expenses charged to specific departments for audits requested by the Board of Supervisors. The allocation base is the amount of charges per department audited and the allocation is offset by the amount that was directly charged to the audited department.



SCHEDULE 3 - BOARD OF SUPERVISORS

Board’s Budget Analyst is a private, for-profit company, Harvey M. Rose Accountancy Corporation, engaged by the Board to perform independent analysis of San Francisco’s financial operations. The allowable expense was divided into two functions: management audits and finance committee and allocated based upon costs per department and annual budget less one-time costs.

This plan identifies all expenditures of the Board of Supervisors and disallows most costs as general government. All elected officials and their associated expenditures – both direct and indirect - have been disallowed. The schedule identifies the expense othe Board’s Budget Analyst and allocates the expense in the three functions: Management audits, Finance Committee, and Records & Management. In addition, the expenses related to the general administration of the office of the Board of Supervisors have been distributed proportionate to total expenses by function.

For purposes of allocating costs, the Board of Supervisors has been separated into four functions:

13

B. INCOMING COSTS - (Spread by Expense% except for Health Service System, Civil Service Commission and Human Resources spread by Salary %)

DepartmentIncoming Total Mgmt Audits

Finance Cttee Support Records & Info

General Govt nonallocable

1 Building Depreciation 814,338 37,457 98,825 29,426 648,6302 Equipment Depreciation 7,366 339 894 266 5,8674 Controller 80,889 3,721 9,816 2,923 64,4295 Health Service System 434,917 20,005 52,780 15,716 346,4176 Administrative Services 47,305 2,176 5,741 1,709 37,6797 City Attorney 972 45 118 35 7748 Civil Service 2,291 105 278 83 1,8249 Human Resources 44,602 2,052 5,413 1,612 35,526

10 Mayor's Budget Office 3,764 173 457 136 2,99811 Admin Services - Risk Management (145) (7) (18) (5) (115)12 Human Resources - Workers' Comp 0 0 0 0 0

Total Incoming 1,436,298 66,065 174,303 51,900 1,144,0291

Total Allocated Costs 699,469 1,845,439 549,491 12,112,413

MANAGEMENT AUDITS Allocations Dept:3 BOARD OF SUPERVISORS

DeptMgmt Audit Cost Allocation Percent Initial Allocation Direct Billed Dept Allocation

Human Services 0 0.00% 0 0 0Public Health - Behavioral Health 344,827 54.44% 380,793 (344,827) 35,966Fire Department 0 0.00% 0 0 0Police Department 271,128 42.80% 299,407 (271,128) 28,279PUC-Public Utilities Bureaus 4,897 0.77% 5,407 (4,897) 511Mayor 962 0.15% 1,062 (962) 100Controller 962 0.15% 1,062 (962) 100Board of Supervisors 962 0.15% 1,062 (962) 100Trial Courts 9,666 1.53% 10,674 (9,666) 1,008Public Works - Admin 0 0.00% 0 0 0PUC-Water 0 0.00% 0 0 0Port Commission 0 0.00% 0 0 0MTA - MUNI 0 0.00% 0 0 0

Subtotal 633,403 100.00% 699,469 (633,403) 66,065General Government - nonallocable 0 0.00% 0 0 (66,065) Note - Removed Per Request of SCO in Field Review Report for FY 19-20 Cost PlanTotal 633,403 100.00% 699,469 (633,403) 0

Combined Board of Supervisors Allocations Dept:3 BOARD OF SUPERVISORS

FY 2017-18 Department Budget

FY 2017-18 Budget %

Initial Finance Cttee Allocation

FY 2017-18 FTE FTE % (excl SFUSD/CCD)

Records & Info Allocation

Mgmt Audit Allocation

Total BOS Allocation

Note

Academy of Sciences 6,468,078 0.06% 1,098 11 0.03% 191 0 1,290Administrative Services 398,580,753 3.67% 67,688 864 2.62% 14,410 0 82,098Adult Probation 35,174,674 0.32% 5,973 147 0.45% 2,450 0 8,424Airport 942,126,414 8.67% 159,994 1,675 5.08% 27,937 0 187,932Arts Commission 17,975,575 0.17% 3,053 36 0.11% 598 0 3,651Asian Art Museum 10,962,397 0.10% 1,862 59 0.18% 977 0 2,838Assessor-Recorder 39,418,301 0.36% 6,694 166 0.50% 2,770 0 9,464Board of Supervisors 15,727,807 0.14% 2,671 72 0.22% 1,197 0 3,868Building Inspection 76,533,699 0.70% 12,997 267 0.81% 4,454 0 17,451Child Support Services 13,662,238 0.13% 2,320 71 0.22% 1,185 0 3,505Children & Families Commission 31,830,264 0.29% 5,405 14 0.04% 230 0 5,636Children, Youth & Families 212,853,729 1.96% 36,147 48 0.15% 804 0 36,951City Attorney 82,355,387 0.76% 13,986 294 0.89% 4,897 0 18,883City Planning 54,501,361 0.50% 9,256 218 0.66% 3,630 0 12,886Civil Service Commission 1,250,582 0.01% 212 6 0.02% 100 0 313Controller 67,284,287 0.62% 11,426 283 0.86% 4,726 0 16,153District Attorney 62,861,009 0.58% 10,675 292 0.89% 4,877 0 15,552Economic & Workforce Development 62,331,959 0.57% 10,585 106 0.32% 1,769 0 12,355Elections 14,847,232 0.14% 2,521 64 0.19% 1,065 0 3,586Emergency Communications 87,850,081 0.81% 14,919 269 0.82% 4,479 0 19,398Environment 23,020,337 0.21% 3,909 86 0.26% 1,439 0 5,348Ethics 4,787,508 0.04% 813 18 0.05% 301 0 1,114Fine Arts Museums 22,271,624 0.20% 3,782 119 0.36% 1,988 0 5,770Fire Department 381,557,710 3.51% 64,797 1,794 5.45% 29,925 0 94,722General City Responsibility 426,238,969 3.92% 72,385 0 0.00% 0 0 72,385Health Service System 11,444,255 0.11% 1,943 50 0.15% 834 0 2,777Public Health - Behavioral Health 367,389,006 3.38% 62,391 589 1.79% 9,821 0 72,212

Not allocated out

Not allocated out

14

Public Health - Health at Home 8,015,975 0.07% 1,361 46 0.14% 764 0 2,125Public Health - Health Network 237,542,493 2.19% 40,340 249 0.76% 4,154 0 44,494Public Health - Jail Health 34,712,599 0.32% 5,895 147 0.45% 2,460 0 8,355Public Health - Laguna Honda Hospital 261,551,398 2.41% 44,417 1,369 4.15% 22,827 0 67,244Public Health - Primary Care 91,672,674 0.84% 15,568 499 1.52% 8,330 0 23,898Public Health - Public Health Admin 198,220,457 1.82% 33,662 452 1.37% 7,545 0 41,207Public Health - Public Health Division 98,755,924 0.91% 16,771 363 1.10% 6,055 0 22,826Public Health - SF General Hospital 895,266,975 8.24% 152,036 3,079 9.34% 51,350 0 203,386Homelessness and Supportive Housing 250,384,474 2.30% 42,521 100 0.30% 1,674 0 44,195Human Resources 93,296,222 0.86% 15,844 190 0.58% 3,171 0 19,015Human Rights Commission 4,299,600 0.04% 730 13 0.04% 221 0 951Human Services 898,696,188 8.27% 152,619 2,359 7.16% 39,344 0 191,963Juvenile Probation 41,683,918 0.38% 7,079 217 0.66% 3,613 0 10,692Law Library 1,855,758 0.02% 315 2 0.01% 33 0 348 BOARD OF SUPERVISORSMayor 125,291,880 1.15% 21,277 130 0.39% 2,169 0 23,447MTA - MUNI 966,877,572 8.90% 164,197 4,762 14.45% 79,419 0 243,616MTA - Parking & Traffic 210,439,610 1.94% 35,737 634 1.92% 10,574 0 46,311MTA - Taxicab Commission 5,805,761 0.05% 986 19 0.06% 317 0 1,302Permit Appeals 1,038,570 0.01% 176 5 0.01% 82 0 258Police Accountability 7,200,138 0.07% 1,223 32 0.10% 539 0 1,762Police Department 588,276,484 5.41% 99,902 2,907 8.82% 48,476 0 148,378

Port Commission 115,911,133 1.07% 19,684 241 0.73% 4,016 0 23,701Public Defender 36,643,469 0.34% 6,223 184 0.56% 3,063 0 9,286Public Library 137,850,825 1.27% 23,410 718 2.18% 11,967 0 35,377Public Works - Admin 832,886 0.01% 141 208 0.63% 3,470 0 3,611Public Works - Architecture 1,291,578 0.01% 219 199 0.60% 3,316 0 3,536Public Works - Building Repair 24,085,482 0.22% 4,090 122 0.37% 2,034 0 6,124Public Works - Construction 0 0.00% 0 0 0.00% 0 0 0Public Works - Engineering 167,692,084 1.54% 28,478 255 0.78% 4,260 0 32,738Public Works - Street Environment 65,982,106 0.61% 11,205 325 0.99% 5,416 0 16,621Public Works - Street Sewer 23,397,028 0.22% 3,973 55 0.17% 919 0 4,893Public Works - Street Use & Map 24,880,334 0.23% 4,225 94 0.29% 1,568 0 5,793Public Works - Urban Forest 44,191,986 0.41% 7,505 99 0.30% 1,659 0 9,163PUC-Clean Power SF 34,700,713 0.32% 5,893 8 0.03% 140 0 6,033PUC-Hetch Hetchy 169,973,981 1.56% 28,865 297 0.90% 4,952 0 33,817PUC-Public Utilities Bureaus (943,821) -0.01% (160) 652 1.98% 10,876 0 10,716PUC-Wastewater 245,336,127 2.26% 41,664 433 1.32% 7,229 0 48,893PUC-Water 472,201,307 4.35% 80,190 674 2.05% 11,247 0 91,437Recreation & Park 220,767,628 2.03% 37,491 1,056 3.20% 17,605 0 55,096Rent Arbitration Board 8,074,900 0.07% 1,371 34 0.10% 562 0 1,933Retirement Commission 30,922,269 0.28% 5,251 97 0.30% 1,624 0 6,876SF Unified School District 116,000 0.00% 20 0 0.00% 0 0 20Sheriff 231,834,969 2.13% 39,371 1,015 3.08% 16,926 0 56,297Status of Women 8,048,712 0.07% 1,367 7 0.02% 115 0 1,482Technology 116,701,078 1.07% 19,818 256 0.78% 4,277 0 24,096Treasurer/Tax Collector 41,102,255 0.38% 6,980 184 0.56% 3,075 0 10,055Trial Courts 126,586,653 1.16% 21,497 469 1.42% 7,829 0 29,326War Memorial 26,510,642 0.24% 4,502 71 0 1,177 0 5,679

Subtotal 10,866,882,230 100.00% 1,845,439 32,947 100.00% 549,491 0 2,394,930Net out amounts allocated to Board of Supervisors and General City not charged to Departments (76,253)Total allocated to Departments 2,318,678

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General Administration includes personnel and costs supporting the Department as a whole. These costs are allocated to other functions based on each function's share of salaries.



SCHEDULE 4 – CONTROLLER

The Controller's office provides general fiscal oversight for the City. This schedule consolidates four schedules: General Government, Administration and Accounting Operations, Payroll Services, and Audits.

Controller's costs are divided into four functions: General Administration, Budget and Accounting Operations, Payroll and Personnel Services, and General Government/Audits/Nonallocable. Salaries are allocated to each function based on payroll records, time certification and time studies. Expenditures are offset by nonallocable capital costs and membership fees, and by revenues and expenditure recoveries, which are assigned to function based on an analysis of each recovery and revenue type.

System division includes support of the City's budget, financial management, procurement, Payroll/HR management systems. The personnel cost under payroll/HR management system will be added to the Payroll and Personnel Services and allocated out based on the number of employees by department excluding certificated. The rest of the system division cost will be added to Budget and Accounting Operations allocated out based on the size of the FY 2017-18 original budget.

General Government/Non-Allocable includes functions that are general government in nature as defined by OMB Circular A-87 or otherwise non-allocable under its provisions. The Controller activities that fall into this category include property tax allocation, general revenue forecasting, and the Office of Public Finance.

Budget and Accounting Operations support to Departments in the review and approval of budget and accounting entries, and support for the annual Comprehensive Annual Financial Report (CAFR), single audit of federal expenditures, and other financial audits. Departments are direct charged for special accounting services. For purposes of this cost allocation, remaining costs after direct charges are allocated to Departments based on Department size, based on FY 2017-18 original budget.

Payroll and Personnel Services provides payroll services for the employees of the City and County and ensures compliance with City, State and Federal tax, wage and hour regulations. This also includes Personnnel support process charged to the Controller's General City index codes for unemployment management, fingerprinting, and certain union benefits. The division does not provide services to the San Francisco Unified School District and City College of San Francisco. Costs are allocated based on the number of employees by department excluding certificated.

Audits Division provides independent performance, financial and concession audits and reviews of City operations as a service to the City's boards, committees, commissions and departments. The division evaluates systems of internal controls and City finances and operations to assure assets are protected and managed in accordance with requirements stipulated in the Charter, Administrative Code, ordinances, policy statements and accepted business practices. Audit costs are direct-charged to Departments. Costs of the Division net of direct charges are not allocated to Departments from FY17/18 as OMB Circular Part 200 removed OMB Circular A-87 Appendix B 4.b "Other audit costs are allowable if included in a cost allocation plan or indirect cost proposal, or if specifically apprvoed by awarding agency as a direct cost to an award" due to it vilates the Single Audit Act.

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Dept:4 CONTROLLERA. DEPARTMENT COSTS

Amount General Admin Bdgt/Acctg/Systm Operations

Payroll & Personnel Services

Audits / Nonallocable

General Govt/Nonallocable

Salaries and Benefits % 100.00% 9.53% 54.14% 11.60% 20.98% 3.74% Salaries and Benefits 46,008,486 4,385,536 24,909,780 5,338,005 9,653,760 1,721,405

Controller Other Departmental Expenditures 23,688,432 2,257,985 12,825,322 2,748,384 4,970,440 886,301

Controller/General City Employee Support CostsUnemployment Mgmt 48,750 0 0 48,750 0 0Fingerprinting New Employees 0 0 0 0 0 0Local 21 Life Insurance 407,673 0 0 407,673 0 0MEA Flexible Benefits Administration 0 0 0 0 0 0Subtotal General City Employee Support: 456,423 0 0 456,423 0 0

Total Controller/General City Expenditures 70,153,341 6,643,521 37,735,102 8,542,811 14,624,200 2,607,706

AdjustmentsMembership Fees (7,525) (7,525) 0 0 0 0Revenues (702,808) 0 (481,607) (64,174) 0 (157,027)Subtotal Adjustments (710,333) (7,525) (481,607) (64,174) 0 (157,027)

Net Costs 69,443,008 6,635,996 37,253,495 8,478,637 14,624,200 2,450,679General Admin Distribution by salary % 0 (6,635,996) 3,971,396 851,044 1,539,110 274,446Adjusted Costs 69,443,008 0 41,224,891 9,329,682 16,163,311 2,725,125

B. INCOMING COSTS - (Default Spread Salary%)

Department Incoming - excl. amts specific to General City Responsibility

Budget and Accounting Operations

Payroll & Personnel Services

Audits General Govt/Nonallocable

1 Building Depreciation 852,413 510,137 109,319 197,703 35,2532 Equipment Depreciation 142,224 85,116 18,240 32,987 5,8823 Board of Supervisors 16,153 9,667 2,072 3,746 6685 Health Service System 716,072 428,542 91,834 166,081 29,6156 Administrative Services 122,970 73,593 15,771 28,521 5,0867 City Attorney 316,691 189,527 40,615 73,451 13,0978 Civil Service Commission 9,046 5,413 1,160 2,098 3749 Human Resources (43,205) (25,857) (5,541) (10,021) (1,787)

10 Mayor's Budget Office 16,102 9,637 2,065 3,735 66611 Admin Services - Risk Management (14,058) (8,413) (1,803) (3,260) (581)12 Human Resources - Workers' Comp 0 0 0 0 0

Total Incoming 2,134,408 1,277,363 273,731 495,041 88,273

C. TOTAL ALLOCATED 71,577,416 42,502,254 9,603,412 16,658,351 2,813,398

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Dept:4 CONTROLLER

D. DEPARTMENTAL ALLOCATIONS FY 2017-18

Department BudgetFY 2017-18 Budget %

Admin & Accting Allocation

Direct Billed FY 2017-18FTE

FTE % Payroll Allocation Direct Billed Total Dept Allocation

Academy of Sciences 6,468,078 0.06% 24,664 0 11 0.03% 3,342 0 28,006Administrative Services 398,580,753 3.58% 1,519,836 (447,799) 864 2.62% 251,840 0 1,323,876Adult Probation 35,174,674 0.32% 134,125 0 147 0.45% 42,826 0 176,951Airport 942,126,414 8.45% 3,592,440 (4,304,805) 1,675 5.08% 488,261 (130,000) (354,104)Arts Commission 17,975,575 0.16% 68,543 (7,977) 36 0.11% 10,458 0 71,024Asian Art Museum 10,962,397 0.10% 41,801 (4,930) 59 0.18% 17,067 0 53,937Assessor-Recorder 39,418,301 0.35% 150,307 (52,105) 166 0.50% 48,406 0 146,607Board of Supervisors 15,727,807 0.14% 59,972 0 72 0.22% 20,917 0 80,889Building Inspection 76,533,699 0.69% 291,832 (262,856) 267 0.81% 77,837 0 106,813Child Support Services 13,662,238 0.12% 52,096 (169,271) 71 0.22% 20,703 0 (96,472)Children & Families Commission 31,830,264 0.29% 121,373 (39,816) 14 0.04% 4,021 0 85,578Children, Youth & Families 212,853,729 1.91% 811,637 (76,541) 48 0.15% 14,046 0 749,142City Attorney 82,355,387 0.74% 314,031 (11,659) 294 0.89% 85,590 0 387,962City Planning 54,501,361 0.49% 207,820 (14,432) 218 0.66% 63,448 0 256,836Civil Service Commission 1,250,582 0.01% 4,769 0 6 0.02% 1,750 0 6,519Controller 67,284,287 0.60% 256,563 0 283 0.86% 82,602 0 339,165Police Accountability 7,200,138 0.06% 27,455 (2,940) 32 0.10% 9,418 0 33,933District Attorney 62,861,009 0.56% 239,696 0 292 0.89% 85,231 0 324,927Economic & Workforce Development 62,331,959 0.56% 237,679 0 106 0.32% 30,924 0 268,603Elections 14,847,232 0.13% 56,614 0 64 0.19% 18,610 0 75,224Emergency Communications 87,850,081 0.79% 334,983 0 269 0.82% 78,281 0 413,264Environment 23,020,337 0.21% 87,779 (16,101) 86 0.26% 25,148 0 96,826Ethics 4,787,508 0.04% 18,255 0 18 0.05% 5,254 0 23,509Fine Arts Museums 22,271,624 0.20% 84,924 (9,644) 119 0.36% 34,742 0 110,022Fire Department 381,557,710 3.42% 1,454,925 (53,153) 1,794 5.45% 523,003 0 1,924,775General City Responsibility 426,238,969 3.82% 1,625,300 (9,250,294) 0 0.00% 0 0 (7,624,994)Health Service System 11,444,255 0.10% 43,638 (89,427) 50 0.15% 14,573 0 (31,216)Homelessness and Supportive Housing 250,384,474 2.25% 954,746 (72,131) 100 0.30% 29,258 0 911,872Human Resources 93,296,222 0.84% 355,750 (41,098) 190 0.58% 55,416 0 370,068Human Rights Commission 4,299,600 0.04% 16,395 0 13 0.04% 3,865 0 20,260Human Services 898,696,188 8.06% 3,426,835 (3,141,410) 2,359 7.16% 687,614 0 973,039Juvenile Probation 41,683,918 0.37% 158,946 0 217 0.66% 63,143 0 222,088Law Library 1,855,758 0.02% 7,076 0 2 0.01% 580 0 7,656Mayor 125,291,880 1.12% 477,753 (17,745) 130 0.39% 37,911 0 497,918MTA - MUNI 966,877,572 8.67% 3,686,819 (4,802,426) 4,762 14.45% 1,388,001 0 272,394MTA - Parking & Traffic 210,439,610 1.89% 802,431 0 634 1.92% 184,803 0 987,235MTA - Taxicab Commission 5,805,761 0.05% 22,138 0 19 0.06% 5,532 0 27,670Permit Appeals 1,038,570 0.01% 3,960 (531) 5 0.01% 1,434 0 4,863Police Department 588,276,484 5.28% 2,243,168 0 2,907 8.82% 847,207 0 3,090,376Port Commission 115,911,133 1.04% 441,983 (275,940) 241 0.73% 70,195 0 236,238Public Defender 36,643,469 0.33% 139,726 0 184 0.56% 53,540 0 193,266Public Health - Public Health Admin 198,220,457 1.78% 755,838 (2,461,520) 452 1.37% 131,858 0 (1,573,824)Public Health - Behavioral Health 367,389,006 3.30% 1,400,898 (270,674) 589 1.79% 171,637 0 1,301,861Public Health - Health at Home 8,015,975 0.07% 30,566 0 46 0.14% 13,353 0 43,919Public Health - Health Network 237,542,493 2.13% 905,778 0 249 0.76% 72,592 0 978,370Public Health - Jail Health 34,712,599 0.31% 132,363 0 147 0.45% 42,987 0 175,350Public Health - Laguna Honda Hospital 261,551,398 2.35% 997,327 (929,833) 1,369 4.15% 398,939 0 466,433Public Health - Primary Care 91,672,674 0.82% 349,559 0 499 1.52% 145,581 0 495,139

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Dept:4 CONTROLLER

Public Health - Public Health Division 98,755,924 0.89% 376,568 0 363 1.10% 105,821 0 482,389Public Health - SF General Hospital 895,266,975 8.03% 3,413,759 (3,205,881) 3,079 9.34% 897,433 0 1,105,311Public Library 137,850,825 1.24% 525,642 (362,459) 718 2.18% 209,149 0 372,332Public Works - Admin 832,886 0.01% 3,176 (1,528,807) 208 0.63% 60,636 0 (1,464,995)Public Works - Architecture 1,291,578 0.01% 4,925 0 199 0.60% 57,961 0 62,886Public Works - Building Repair 24,085,482 0.22% 91,841 0 122 0.37% 35,548 0 127,389Public Works - Engineering 167,692,084 1.50% 639,430 0 255 0.78% 74,454 0 713,884Public Works - Street Environment 65,982,106 0.59% 251,598 0 325 0.99% 94,653 0 346,250Public Works - Street Sewer 23,397,028 0.21% 89,216 0 55 0.17% 16,066 0 105,282Public Works - Street Use & Map 24,880,334 0.22% 94,872 0 94 0.29% 27,401 0 122,273Public Works - Urban Forest 44,191,986 0.40% 168,509 0 99 0.30% 28,988 0 197,498PUC-Clean Power SF 34,700,713 0.31% 132,318 (2,073) 8 0.03% 2,442 0 132,687PUC-Hetch Hetchy 169,973,981 1.52% 648,131 (147,801) 297 0.90% 86,538 0 586,868PUC-Public Utilities Bureaus (943,821) -0.01% (3,599) (3,889,243) 652 1.98% 190,084 0 (3,702,758)PUC-Wastewater 245,336,127 2.20% 935,496 (213,911) 433 1.32% 126,345 0 847,929PUC-Water 472,201,307 4.24% 1,800,560 (418,265) 674 2.05% 196,557 0 1,578,852Recreation & Park 220,767,628 1.98% 841,813 (737,005) 1,056 3.20% 307,676 0 412,484Rent Arbitration Board 8,074,900 0.07% 30,791 (5,628) 34 0.10% 9,824 0 34,987Retirement Commission 30,922,269 0.28% 117,910 (225,592) 97 0.30% 28,390 0 (79,292)SF Redevelopment Agency 279,441,116 2.51% 1,065,542 0 0 0.00% 0 0 1,065,542SF Unified School District 116,000 0.00% 442 0 0 0.00% 0 0 442Sheriff 231,834,969 2.08% 884,014 0 1,015 3.08% 295,815 0 1,179,829Status of Women 8,048,712 0.07% 30,691 0 7 0.02% 2,004 0 32,695Technology 116,701,078 1.05% 444,995 (22,175) 256 0.78% 74,757 0 497,577Treasurer/Tax Collector 41,102,255 0.37% 156,728 0 184 0.56% 53,738 0 210,466Trial Courts 126,586,653 1.14% 482,690 0 469 1.42% 136,820 0 619,510War Memorial 26,510,642 0.24% 101,088 (9,585) 71 0.21% 20,569 0 112,073

Subtotal 11,146,323,346 100.00% 42,502,254 (37,595,479) 32,947 100.00% 9,603,412 (130,000) 14,380,188Net out amount not allocated out 7,285,829Total allocated to Departments 21,666,017

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A. DEPARTMENT COSTS

Administrative Expenses 9,389,938Retiree Health Premiums 217,133,981Other Revenues (456,530)

Department Cost Subtotal 226,067,389

AdjustmentsMembership Fees (4,724)

Subtotal to be allocated before incoming costs 226,062,665

B. INCOMING COSTS - (Default Spread Expense%)

Department First Incoming

1 Building Depreciation 02 Equipment Depreciation 6,9723 Board of Supervisors 2,7774 Controller (31,216)6 Administrative Services 20,4367 City Attorney (32,920)8 Civil Service Commission 1,5969 Human Resources (272,338)

10 Mayor's Budget Office 2,73911 Admin Services - Risk Management (58)12 Human Resources - Workers' Comp 0

Total Incoming (302,012)

C. TOTAL ALLOCATED 225,760,653



SCHEDULE 5 - HEALTH SERVICE SYSTEM

The Health Services System Division (HSS) provides medical benefits for current and retired employees. HSS operates the City’s health plan and contracts with health maintenance organizations for alternative programs. The costs that are being allocated in this sch

Documents

California State Controller...BETTY T. YEE California State Controller NEGOTIATION AGREEMENT COUNTYWIDE COST ALLOCATION PLAN City/County of San Francisco San Francisco, California