# EXHIBIT Q

# EXHIBIT RExhibit 1BOPERATING EXPENSE DETAIL--INDIRECT COSTSanta Monica Municipal Airport(For Fiscal Years Ending June 30)EXPENDITURES - ADMIN INDIRECT FY 2012-2013 BUDGETAdmin IndirectPlan YearFY 2012-2013 Airfield Non-airfield Total Airfield Non-airfield TotalCommentsPUBLICWORKS33431.544340Indirect Cost Allocation864,611$n/an/aCity Council - Legislative Services4,2830.0% 100 0%100%-4,2834,283Per Airport staffCity Council - City Council Staff Svcs3,6250.0% 100 0%100%-3,6253,625Per Airport staffCity Council - Intergovernmental Rel1,1260.0% 100 0%100%-1,1261,126Per Airport staffCity Council - Public Information5340.0% 100 0%100%-534534Per Airport staffCity Manager Admin - City Administration8,0810.0% 100 0%100%-8,0818,081Per Airport staffCity Manager Admin - City Council Staff Supp2,13210.0% 90 0%100%2131,9192,132Per Airport staffCity Manager Admin - Intergovernmental Rel6340.0% 100 0%100%-634634Per Airport staffCity Manager Admin - Public Information1,10710.0% 90 0%100%1119961,107Per Airport staffCity Manager Admin - Special Projects59,95310.0% 90 0%100%5,99553,95859,953Per Airport staffCommunity Information - Public Information2,1930.0% 100 0%100%-2,1932,193Per Airport staffIS- Web Development - GIS Services5,60310.0% 90 0%100%5605,0425,603Per Airport staffIS - Systems Networks - Svr admin + Network Support9,88110.0% 90 0%100%9888,8939,881Per Airport staffIS - Systems Networks - Telecommunications Support1,38043.6% 56.4%100%6017781,380based on salaryIS Software Systems - Application Develop/Supp.22,0480.0% 100 0%100%-22,04822,048Per Airport staffIS Support Services - Help Desk /Training Svcs5,7970.0% 100 0%100%-5,7975,797Per Airport staffRec & Elect Svcs - Admin- City Council Support2,7180.0% 100 0%100%-2,7182,718Per Airport staffR&E Support Services- City Council Support1200.0% 100 0%100%-120120Per Airport staffR&E Support Services - Mail Services6,38820.0% 80 0%100%1,2785,1116,388Per Airport staffR&E Support Services - Printing Services8,5430.0% 100 0%100%-8,5438,543Per Airport staffFinance Admin & Budget - City Administration1,9845.0% 95 0%100%991,8851,984Based on aviation revenue %Finance Admin & Budget - Purchasing Services8,2755.0% 95 0%100%4147,8628,275Based on aviation revenue %Financial Operations - General Accounting10,3345.0% 95 0%100%5179,81710,334Based on aviation revenue %Financial Operations - Payroll Services4,01643.6% 56.4%100%1,7512,2654,016Based on salariesFinancial Operations - Accounts Payables2,9820.0% 100 0%100%-2,9822,982Per Airport staffFinancial Operations - Budget Prep/Support3455.0% 95 0%100%17328345Based on aviation revenue %Financial Operations - Financial System Support1,0605.0% 95 0%100%531,0071,060Based on aviation revenue %Finance - Budget - Budget Prep / Support6,0185.0% 95 0%100%3015,7176,018Based on aviation revenue %Fin BRO - Cash receipts8,4185.0% 95 0%100%4217,9988,418Based on aviation revenue %Fin BRO - Cash mgmt/invest.3275.0% 95 0%100%16310327Based on aviation revenue %Fin BRO - Budget Prep5915.0% 95 0%100%30562591Based on aviation revenue %Finance - Internal Audit2,2135.0% 95 0%100%1112,1022,213Based on aviation revenue %City Attorney - Dept Legal Services187,43110.0% 90 0%100%18,743168,688187,431per CAO on time spent in noise mgmtHR Admin- Recruit Select Staff91743.6% 56.4%100%400517917Based on salariesHR Admin- Benefit Adm - Perm Empl23143.6% 56.4%100%101130231Based on salariesHR Admin - Labor Negotiations94543.6% 56.4%100%412533945Based on salariesHR Admin - Employee Training78343.6% 56.4%100%341442783Based on salariesEmployment and Org Dev - Recruit, Select Staff4,04243.6% 56.4%100%1,7622,2804,042Based on salariesEmployment and Org Dev - Labor negotiations10843.6% 56.4%100%4761108Based on salariesEmployment and Org Dev - Employee Training1,78943.6% 56.4%100%7801,0091,789Based on salariesEmployment and Org Dev - Class & Comp Study94643.6% 56.4%100%412533946Based on salariesEmployee Rel + Benefits - Recruit, Select Staff17943.6% 56.4%100%78101179Based on salariesEmployee Rel + Benefit - Benefit Adm. - Perm Empl.2,59343.6% 56.4%100%1,1301,4622,593Based on salariesEmployee Rel + Benefit - Labor Negotiations22643.6% 56.4%100%98127226Based on salariesEmployee Rel + Benefit - Employee Training8843.6% 56.4%100%384988Based on salariesEmployee Rel + Benefit - Class & Comp Study3543.6% 56.4%100%152035Based on salariesCCS Public Landscape Admin - Landscape Maint1,5640.0% 100 0%100%-1,5641,564no aviationPW Admin - Admin Services34,89425.0% 75 0%100%8,72426,17134,894Per Airport staffPW Fac Maint - Admin12020.0% 80 0%100%2496120Based on salaries of Maint StaffPW Fac Maint - Fac Maint Mgmt5,57420.0% 80 0%100%1,1154,4595,574Based on salaries of Maint Staff864,611$ 435,173$47,697$ 387,475$ 435,173$11.0%Source: City of Santa MonicaPrepared by: City of Santa Monica and WJ Advisors LLCPERCENTAGE AMOUNTSAdmin Indirect % Admin Indirect DetailsPage 1 of 3Exhibit 1BOPERATING EXPENSE DETAIL--INDIRECT COSTSanta Monica Municipal Airport(For Fiscal Years Ending June 30)EXPENDITURES - ADMIN INDIRECT FY 2012-2013 BUDGETAdmin IndirectPlan YearFY 2012-2013 Airfield Non-airfield Total Airfield Non-airfield TotalComments Provided by SMOAIRPORT MAINT 3345774,617$n/an/a-$City Council - City Council Staff Svcs1,0540.0% 100 0%100%-1,0541,054Per Airport staffCity Council - Intergovernmental Rel3280.0% 100 0%100%-328328Per Airport staffCity Council - Public Information1550.0% 100 0%100%-155155Per Airport staffCity Manager Admin - City Administration2,3500.0% 100 0%100%-2,3502,350Per Airport staffCity Manager Admin - Intergovernmental Rel1840.0% 100 0%100%-184184Per Airport staffCity Manager Admin - Public Information3220.0% 100 0%100%-322322Per Airport staffCM - Comm & Gov Rel - Public Information6380.0% 100 0%100%-638638Per Airport staffIS- Systems & Networks - Server Admin+Network Support1,8530.0% 100 0%100%-1,8531,853Per Airport staffIS- Systems & Networks -Telecommunications Support6900.0% 100 0%100%-690690Per Airport staffIS Support Services - Help Desk /Training Svcs1,0870.0% 100 0%100%-1,0871,087Per Airport staffFinance Admin - City Administration57720.0% 80 0%100%115462577Based on salaries of Maint StaffFinance Admin - Purchasing Services11,89320.0% 80 0%100%2,3799,51411,893Based on salaries of Maint StaffFinancial Operations - General Accounting3,00620.0% 80 0%100%6012,4053,006Based on salaries of Maint StaffFinancial Operations - Payroll Services2,00820.0% 80 0%100%4021,6072,008Based on salaries of Maint StaffFinancial Operations - Accounts Payables4,05820.0% 80 0%100%8123,2474,058Based on salaries of Maint StaffFinancial Operations - Budget Prep/Support10020.0% 80 0%100%2080100Based on salaries of Maint StaffFinancial Operations - Financial System Support30820.0% 80 0%100%62247308Based on salaries of Maint StaffFinance- Budget - Budget Prep/Support1,75020.0% 80 0%100%3501,4001,750Based on salaries of Maint StaffFin BRO - Budget Prep / Support17220.0% 80 0%100%34138172Based on salaries of Maint StaffFinance - Internal Audit Services64420.0% 80 0%100%129515644Based on salaries of Maint StaffHR Admin - Benefit Adm - Perm Empl11620.0% 80 0%100%2392116Based on salaries of Maint StaffHR Admin - Labor Negotiations47320.0% 80 0%100%95378473Based on salaries of Maint StaffHR Admin - Employee Training39220.0% 80 0%100%78313392Based on salaries of Maint StaffHR Admin - Rideshare Admin3120.0% 80 0%100%62531Based on salaries of Maint StaffHR Employmt + Org Dev - Labor Negotiations5420.0% 80 0%100%114354Based on salaries of Maint StaffHR Employmt + Org Dev- Employee Training89420.0% 80 0%100%179716894Based on salaries of Maint StaffHR Employmt + Org Dev - Class & Comp Study47320.0% 80 0%100%95378473Based on salaries of Maint StaffHR Emp Rel + Benefits - Benefit Adm. - Perm Empl.1,29620.0% 80 0%100%2591,0371,296Based on salaries of Maint StaffHR Emp Rel + Benefits - Labor Relations11320.0% 80 0%100%2390113Based on salaries of Maint StaffHR Emp Rel + Benefits - Employee Training4420.0% 80 0%100%93544Based on salaries of Maint StaffHR Emp Rel + Benefits - Class & Comp Study1720.0% 80 0%100%31417Based on salaries of Maint StaffHR Emp Rel + Benefits - Rideshare Prog Admin32820.0% 80 0%100%66262328Based on salaries of Maint StaffPW Admin Svcs - Admin17,44720.0% 80 0%100%3,48913,95817,447Based on salaries of Maint StaffPW Fac Maint - Admin2,68220.0% 80 0%100%5362,1462,682Based on salaries of Maint StaffPW Fac Maint - Custodial Svcs12,71120.0% 80 0%100%2,54210,16912,711Based on salaries of Maint StaffPW Fac Maint - Fac Maintenance Mgmt124,80520.0% 80 0%100%24,96199,844124,805Based on salaries of Maint Staff74,617$ 195,053$37,278$ 157,775$ 195,053$19.1%Source: City of Santa MonicaPrepared by: City of Santa Monica and WJ Advisors LLCAdmin Indirect % Admin Indirect DetailsPERCENTAGE AMOUNTSPage 2 of 3Exhibit 1COPERATING EXPENSE DETAIL--INDIRECT COSTSanta Monica Municipal Airport(For Fiscal Years Ending June 30)SALARIES & WAGESJobDescDivisionEmpNameSalaries(511000)asinJDERetirementasinJDEBenefitsEmpShareasinJDETotSalary% of salary - AirfieldAIRFIELDTOTALAirport Operations Admin2030Makrides,Stelios122,349$23,124$23,713$(845)$168,341$80%134,673$Airport Noise/Operations Spec2030Gaskins,Nikolas S68,41112,93013,408(450)94,299100%94,299Airport Noise/Operations Spec2030Hernandez,Diana V68,59012,96311,332(308)92,577100%92,577Business Assistant2030Diaz,Stella74,94514,16521,483(845)109,7470%-Business Assistant2030Mecham,Deena D81,90315,48011,614(308)108,6890%-Staff Assistant II2030Ferguson,Warren M54,75110,34817,128(616)81,6110%-Airport Services Director2030Trimborn,Robert D167,65331,68631,390(1,171)229,55950%114,779Administrative Analyst2030Kate S.82,57714,85718,801(652)115,5830%-721,179$135,553$148,868$(5,196)$1,000,404$436,328$ 44%Airport Maintenance Crew Ldr4570Gonzalez,Jaime66,621$14,024$22,160$(850)$101,954$20%20,391$Airport Maintenance Worker4570Carrillo,Richard65,07713,1565,080-83,31220%16,662Airport Maintenance Worker4570Liu,Hung K60,71612,98322,012(850)94,86120%18,972Airport Maintenance Worker4570Orellana,Willie64,30213,14121,972(845)98,57020%19,714256,716$53,303$71,224$(2,546)$378,697$75,739$ 20%PROFESSIONAL SERVICESOrderNumberOrTySupplierDescriptionAmountCommittedAirfieldAccountNumberG/L Date1494OS203659PROFESSIONAL SERVICES 21,600$21,600$33431 555060. 7/8/20121494OS203659PROFESSIONAL SERVICES33431 555060. 9/5/20121494OS203659PROFESSIONAL SERVICES33431 555060. 10/23/20122122OS336481PROFESSIONAL SERVICES 18,46018,46033431 555060. 7/8/20122122OS336481PROFESSIONAL SERVICES33431 555060. 8/3/20122122OS336481PROFESSIONAL SERVICES33431 555060. 10/24/20122152OS299894PROFESSIONAL SERVICES 20,27220,27233431 555060. 7/8/20122165OS280420PROFESSIONAL SERVICES 20,67520,67533431 555060. 7/8/20122562OS346863PROFESSIONAL SERVICES 37,53837,53833431 555060. 9/26/20122562OS346863PROFESSIONAL SERVICES33431 555060. 11/9/20129308OS338071PROFESSIONAL SERVICES33431 555060. 7/8/20129310OS338072PROFESSIONAL SERVICES7,16233431 555060. 7/8/20129628OS341032PROFESSIONAL SERVICES 198,11933431 555060. 8/16/2012345753OW236192Advertising28533431 555060. 9/26/2012345753OW236192Advertising33431 555060. 9/27/2012345792OW203225Advertising28533431 555060. 9/26/2012345792OW203225Advertising33431 555060. 9/27/2012345945OW287500advertising27333431 555060. 9/27/2012346767OW287500Open House Ad27333431 555060. 10/9/2012346767OW287500Open House Ad33431 555060. 10/23/2012346768OW200946Open House Banner12033431 555060. 10/9/2012346769OW200946Open House Banner13133431 555060. 10/9/2012346769OW200946Open House Banner33431 555060. 10/23/2012325,194$118,546$36%Source: City of Santa MonicaPrepared by: City of Santa Monica and WJ Advisors LLCPage 3 of 3