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(I':iote Consent ~enda or Regular Agenda)
~ (Note Department)
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO:
Philip Morley, County Administrator
FROM:
Karen Bednarski
DATE:
~l~,LOlO
Adoption of the 201012011 Cost Allocation Plan
SUBJECT:
STATEMENT OF ISSUE: Adoption of the Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years
ending December 31, 20 I 0 and 20 II.
FISCAL IMP ACT: The proposed cost Allocation Plan will allow Public Works to pay the General Fund $248,999 ($259,000
budgeted to be received), and JeffCom will pay $113,818 ($99,000 budgeted to be received) for a total increase to the General
fund of$4,8]7.
RECOMMENDATION: Approving the proposed Cost Allocation Plan and signing the attached resolution.
REVIEWED BY:
~do
Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2010 and
2011
RESOLUTION NO_
WHEREAS, the General Fund provides services to various funds,
departments, agencies, districts and mu:nicipal organizations in Jefferson County; and,
WHEREAS, Jefferson County; through its various departments and offices
receives monies through grants from State and Federal sources; and,
WHEREAS, Jefferson County has developed a cost allocation plan to identify
indirect General Fund costs allocable to various County departments, agencies, districts and
mu:nicipal corporations; .
NOW, THEREFORE, BE IT RESOLVED, the "Jefferson COlUlty Federal
Central Services Cost lUIocation PIan and Indirect ~st Rate Proposal for the Fiscal Years
ending December 31, Z010 and Z011" be adopted with Central Services Costs to be
allocated to various departments as shown in Attachment A.
BE IT FURTHER RESOLVED, that each department shall use the Plan as
the basis for determining overhead costs for State and Federal grant reimbursements, and
services provided to other agencies, districts and municipal corporatioIlll'
APPROVED llND ADOPTED this
day of
.2010.
)E.t natSON COUNTY
BOARDOFCO~MONmU
David Sullivan, Chairman
SEAL:
Phil Johnson, Member
ATTEST:
Lorna Delaney, CMC
Clerk of the Board
John Austin, Member
Attachment A
Allocable Costs Costs Currently
Direct Activities Total Allocated
Assessor $ 154,432
Auditor - Licensing 75,381
Auditor - Elections 36,734
Board of Equalization 2,326
Clerk of the Board 13,810
Commissioners Office 136,145
Planning Commission 6,153
Safety & Security 68,680
Cooperative Extension 21,380
District Court 168,665
Juvenile Services 126,081
Parks & Recreation 37,080
Plnng & Comm Develop. 122,186
Prosecuting Attorney-Criminal 132,900
Prosecuting Attorney-Child 19,147
Coroner 539
Sheriff 391,740
Sheriff - Jail 505,337
E911-JefICom 113,818 113,818
Superior Court 109,212
Public Health 196,251
Water Quality 30,315
County Fair 10,757
Law Library 1,083
4H-After School 7,178
County Road - Adm 102,908 102,908
County Road - Design 6,943 6,943
County Road - Maintenance 43,356 43,356
Solid Waste 62,343 62,343
Equipment Rental 33,449 33,449
Permit Center 67,397
Animal Control 13,645
Clerk of the Col,lrt 91,332
Outside Services 76,341
$ 2,985,044 $ 362,817
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JEFFERSON COUNTY
FISCAL YEARS 2919 AND 2911 COUNTYWIDE COST ALLOCATION PLAN
PORT TOWNSEND, WASHINGTON
I hereby certify that the information contained in the attached Jefferson County Indirect
Cost Allocation Plan to be used during the fiscal years ending December 31, 2010 and
2011 complies with the Office of Management and Budget Circular A-87 and uses the
implementing instructions contained in the Guide OASC-I0 published by the Department
ofHea1th and Human Services. It was prepared using actoal costs for fiscal year 2009.
I further certify: (1) that no costs other than those incurred by the grantee/contractor or
allocated to the grantee/contractor via an approved central service cost allocation plan
were included in its indirect cost pool as finally accepted, and that such incurred costs are
legal obligations of the grantee/contractor and allowable under the governing cost
principles, (2) that the same costs that have been treated as indirect costs have not been
claimed as direct costs, (3) that similar types of costs have been accorded consistent
accounting treatment, and (4) that the information provided by the grantee/contractor
which was used as .a basis for acceptance of the rate(s) agreed to herein is not
subsequently found to be materially inaccurate.
David Sullivan, chairman
Jefferson County Commissioners
Date
~'Y'1. ~~ ~ oL6~9
Donna M. Eldridge Dat
Jefferson County Auditor
(Exhibit A)
JEFFERSON COUNTY
COST ALLOCATION PLAN
AND
INDIRECT COST PROPOSAL
FOR FISCAL YEARS ENDING DECEMBER 31, 2010 AND 2011
From the Office of the
JEFFERSON COUNTY AUDITOR
P.O. Box 563
Port Townsend, W A 98368
(360) 385-9121
J
Jefferson County
Cost Allocation Plan and Indirect Cost Proposal
For Fiscal Years Ending December 31, 2010 and 2011
Table of Contents
Introduction
Certification
Exhibit A
Organizational Chart
Exhibit B
Employee Overhead Cost
indirect Cost Rate
Exhibit C
Exhibit D
Summmy of Stepdown Allocation
Exhibit E
Divisional Summmy Allocation
Exhibit F
Detailed Administrative Allocation Exhibit G
a. Detailed Allocation for Fiscal Year 2009
This section shows the allocation of the indirect cost for each schedule.
b. Supporting Schedules for Fiscal Year 2009
This section shows the classification of cost including allocated indirect cost for
each schedule.
c. Other Supporting Schedules for Fiscal Year 2009
This section provides other detail costing schedules when it is necessary to
further clarify the cost make-up of an indirect cost center.
Schedules
I. Buildillg Depreciation County Courthouse
2. Building Depreciation Castle Hill
3. Building Depreciation Correctional Center
4. Facilities Courthouse
5. Facilities Correctional
6. Facilities Castle Hill
7. Public Services/County Administrator
8. County AdministrationJNon Departmental
9. Clerk of the Board
10. Personnel
.11. Information Services
12. General Insurance
13. Prosecuting Attorney
14. Auditor Payroll Acconnting
15. Auditor General Ledger Accounting
16. Treasurer's Office
17. State ~xaminer
18. Civil Scrvice
JEFFERSON COUNTY .
. .
" . '. . . ',.: ,'--,
FEJ)ERAt.(:J!;NTRAL SERVICE. COST ALLOCATION l'LAN
AND INDIRECT llATEPROPOSAt
For the FisealYears 2010 and 2011
IntrOdU~OD .
. -
This Centrnl~erVice.Cost Allocation Plan and Indirect Rate Proposal is prepared in
accordance with applicable Federal guidelines. These guidelines art: setforth in the
Office of MaDagementand Budget (;l1'Cular A-87 and in theDeparUnent ofHeaJth ancl
. HJlIIIat1Services Guide OASC-lO.
. Purpose
.
. .
The purpose of this document is to identify indirect central service costs, determine a
reitsonab1e basis for allocating these costs, and then calculate thec0st8 to be allocated to
each operating activity. TheseallOClited costs, together with specific deparlmetltldivision
inairect and direct costs, are usF to deVelop the Indirect Rate Proposal for the fi$cal years
201Oarid201LThedocument follows the costprinciplesconta.ined in A-87 in order that
Federally assisf;ed programs.have their . fair sban:of costs recognized un,der. these
principles; exceptwhererestricted or prohibited bylaw.
.-. Deftnitions
The following tenus are used:
L Central Services Cost centers ordepartmentsthatprovideservices,usua1ly
administrative in nature, to other departments. ._ ..
2. Operating Departments . Cost~ters or departnl.ents 1hat provide services.
according to their respective purposes, primarily to the g~public.
3. Alloc:ation Basis A quantitative measurement telated to serville .provided
by central service departments to Opellaing departments. .. .
Source of Data
All cost information comes from the Budget and financial reports maintained in the
general ledger for the fiscal year ended December 31, 2009. Information related to the
allocation statistics comes from other non-accounting information maintained in the
central service departments.
Methodology
This document represents a central service cost allocation plan as defined in OASC-IO,
with modifications to meet the local conditions.
The development of this central service cost allocation plan uses the following steps:
I. Determine the total administrative cost for the County organizational
structure.
2. . Reduce the total cost of Central Service departments/division by the
revenues collected from other departments/divisions for internal service
programs (Exhibit G, B Schedules).
3. Provide administrative descriptions for the central service departments.
4. Calculate allocable costs for each central service activity after adjusting for
costs which are unallowable under Federal guidelines (Exhibit G, B
Schedules). .
5. Determine the basis of allocation for each central service cost center
(Exhibit G).
6. Allocate administrative costs of all operating departments to divisions
(Exhibit G, A Schedules). .
7. Determine those central service cost centers which provide, based on the
allocation statistics, significant support to other central service cost centers.
Allpcate the costs related to these central service activities to all of the
activities, 'including other central service activities (Exhibit G, A Schedules).
The development for the indirect rate proposal uses the following steps:
1. Determine the total costs of all operating divisions and cost centers within
each County department (Exhibit G). '
2. Compute the indirect rates by dividing the Total Actual Indirect Costs for
each operating activity by the Actual Direct Cost (Exhibit C).
COUNTY ORGANIZATION CHART
The following chart shows the organization of Jefferson COWlty.
(Exhibit B)
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EMPLOYEE OVERHEAD COSTS FOR THREE
DEPARTMENTS
The following schedule computes the costs associated with an employee for three representative
departments within the County. The schedules show the average employees salary, their related
services and supplies, any departmental administrative support provided to the individual, and
the administrative support provided by other County Departments.
Schedule 1 Auditor's Office
Schedule 2 ER&R Fund
Schedule 3 Sheriff's Department
(Exhibit C)
Jefferson County Employee Cost for Three County Offices
Overhead Rate for Employees In Anditor's Offiee
Percent
Costs of Salary
Median Salary Excluding Auditor $ 38,541
Fringe Benefits 14,126 36.65%
Services & Supplies 3,628 9.41%
County Wide Overhead 7,716 20.02%
Total $ 64,011 66.08%
Overhead Rate for Employees In ER&R Fund
Percent
Costs of Salary
Median Salary of ER&R 50,492
Fringe Benefits 18,448 36.54%
Services & Supplies 11,308 22.40%
County Wide Overhead 10,109 20.02%
Total 90,357 78.95%
Overhead Rate for Employees in Sheriff Patrol
Percent
Costs of Salary
Median Salary of Sheriff Patrol 58,276
Fringe Benefits 18,412 31.60%
Services & Supplies 18,892 32.42%
Sheriff Departmental Admin 10,417 17.87%
County Wide Overhead 11,667 20.02%
Total 117,664 101.91%
(Exhibit C-l)
INDIRECT COST RATES
The following schedules compute the indirect cost rates for fiscal years 2010 and 2011. These
rates were computed using actual costs for fiscal year 2009. The County is computing the rates
with both a County-Wide Component and a Departmental Component. The County-Wide
Component represents the costs of services provided to each department by other servicing
departments. The Departmental Component represents the costs of services provided to a
department by administrative staffwithin that department.
Schedule 1 Fiscal year 2010 and 2011 County-Wide Indirect Cost Rates.
Schedule 2 Fiscal Year 2010 and 2011 Indirect Cost Rates.
(Exhibit D)
Deoartment
Assessor
Auditor - Accounting
Auditor - Payroll
Auditor - Management
Auditor - LicenseIRecording
Auditor - Elections
Clerk of the Court
County Adm
BOCC
Board of Equalization
Civil Service Commission
Planning Commission
Safety & Security
Community Services
District Court
Juvenile Services
Prosecutor-criminal .
Prosecutor-Civil
Prosecutor-Child Support
Prosecutor-Crlme Victims
Prosecutor-Coroner
Sheriff-Adm
Sheriff-Investigation
Sheriff-Patrol
Sheriff-Traffic
Sheriff-Jail
Risk MgmtlSearch & ResciWCode
Superior CourtlLaw Libl'll1)'
Treasurer & O&M
Non-Dept-State Auditor
Non-Dept-Insurance for CD,ty
Non-Dept- Training Suppo~
Non-Dept-Miscellaneous :
Non-Dept-biterfund Pyront I
Auditor's O&M
Courthouse Facilitator
Boating Safety
WSU Learning Center
4-H
Economic Development
Jem:::om. Enharicement
E-911 JeOCom
Grant Management
Hotel-Motel
PubliclHealth
Jefferson County
County-Wide Cost Alloca\ion FY 20 I 0120 II
Using 2009 Costs
Total
COst
665,017
.! 34,466
66,609
91,370
177,331
227,038
367,204
276,073
378,158
5,478
1,938
24,420
147,658
153,353
640,142
850,293
635,324
180,458
53,075
63,097
20,347
700,020
326,427
1,217.815
830.497
1,479,793
46,046
430,950
340,245
21,990
493,846
52,769
596,822
1,222,557
202,434
7,911
15,657
416,336
62,736
24,737
606,266
1,821.614
243,553
307,646
3,673,754
Costs not
Allowable
3,806
20,679
161
49
157
4,514
3,240
4,500
1,187
10,516
12,518
30,730
25,890
201.881
113,505
32,487
9,755
150
227,759
1,222.557
174,634
9.664
454,266
583,256
4,195
675,503
(Exhlbll 0, Schedule 1)
Indirect
~
134,466
66,609
20,679
194,245
1,938
5,142
180,458
21,990
266,Ol17
52,769 .
729
Direct
~
492,772
16,170
120,949
96,677
251,342
273,412
4,725
8,992
90,129
430,847
342,696
459,498
38,819
44,106
421,449
214,423
680,836
536,670
715,408
6,919
128,792
240,147
4,092
5,028
7,018
88,727
34.431
729,354
1,677,953
Fringe & All
Other Direct
168.439
33,842
56,221
130,312
115.705
81,828
100,232
753
15.428
49,147
148,853
208,108
497,081
163,308
14,256
18,991
20,347
247,841
86,114
335,098
180,323
731,898
39.126
292,403
99,948
596,093
23,708
2,883
8,639
317,945
28,305
24,737
152,000
509,004
243,553
303,451
1,320,298
Jefferson County
COWlty- Wide Cost Allocation FY 20 I 0/20 11
Using 2009 Costs
Total Costs not Indirect Direct Fringe & All
Department Cost Allowable Costs ~ Other Direct
Water Quality 909,895 81,989 260,582 567,324
Animal Services 233,242 49,859 104,105 79,278
Mental Healtb 39,700 39,700
Chemical DependencyfMenta1 Healtb 406,273 156,726 249,547
JC Drug Fund 4,172 4,172
Sheriff Drug Investigation 72,579 72,579
Trial Court Improvements 16,211 10,500 5,711
Public Defense 32,929 32,929
ComrnWlity Development 1,279,324 210,765 688,189 380,370
Federal Forest Title IJ1 90,036 90,036
JC Affordable Housing 89,305 89,305
Veterans Relief 51,789 6,000 45,789
Water Pollution Control Loan 1,883 1,883
Parks & Recreation 539,541 74,439 260,161 204,941
County Parks Improvement 74,921 4,919 35,046 34,956
Post Harvest Timber Management 15,430 15,000 188 242
Roads 7,412,415 2,850,859 2,128,673 2,432,883
Facilities 900,937 284,385 616,552
Depreciation allowance-Courtbouse 249,906 249,906
Flood/Stormwater Mgmt 632 479 153
QuilcenelBrinnon Flood Control 677 503 174
Construction & Renovation 98,432 76,952 9,170 12,310
County Capita1lmprovement 777,068 777,068
Capital Improvement Courtbouse 48,136 45,000 2,219 917
HJ Carroll Park Fund 91,756 71,929 14,043 5,784
Public Infrastructure 151,929 151,929
Conservation Futures 866,097 866,097
Solid Waste 2,588,178 559,538 354,488 1,674,152
Tri Area Sewer 671,046 89 53,350 617,607
ER&R 1,443,913 1,443,913
Information Services 1,086,655 480,718 605,937
Total 40,546,276 12,138,15] 2,4]7,507 12,073,578 13,917,040
Indirect Cost Rate Computation:
Identifiable Indirect Cost= 2,4]7,507
Direct Salaries & Wages= 12,073,578 20.02%
(Exhibft 0, Schedule 1)
Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2009
Department
Public Health
Juvenile & Family Court
Planning Commission
Safety & Security
Parks & Recreation
Building Inspection
Planning Department
Prosecutor Non-Support
Sheriff
Sheriff Jail
Water Quality
County Roads
Solid Waste
E911 JeOCom
Total
Direct Cost
3,673,755
850,292
24,419
147,658
533,979
262,024
924,265
53,075
3,120,805
1,479,793
909,895
1,773,492
853,972
1,821,613
(Exhibit D, Schedule 2)
Indirect Cost
Connty-Wide
Indirect
(Exhibit E-5)
196,251
130,078
6,153
68,680
43,060
39,473
83,880
19,147
434,763
518,009
30,315
215,709
62,343
113,818
Indirect
Cost Rate
Col-2/Col-l
5.34%
15.30%
25.20%
46.51%
8.06%
15.06%
9.08%
36.07%
13.93%
35.01%
3.33%
12.16%
7.30%
6.25%
SUMMARY OF THE FISCAL YEAR 2009 COST
ALLOCATION STEPDOWN
The following schedule is a summary of the cost being allocated in cost allocation stepdown.
Column 1 of Exhibit E, schedule 1, shows the total administration cost being allocated and the
amount being allocated from each cost center. The last column of Exhibit E, schedule 4, shows
the cost allocated to each operating division. It identifies the total indirect cost allocated to each
operating division.
(Exhibit E)
Jefferson County Sununary Allocation for Fiscal Year 2009
Connty Castle Correctional
Organizations Total Costs Conrthonse Hill Center
Central Service Costs
County Courthouse $249,906 ($249,906)
Castle Hill 145,183 0 ($ I 45, 183)
Correctional Center 190,042 0 0 ($190,042)
Facilities Courthouse 256,600 8,237 0 0
Facilities Correctional 271,499 0 0 0
Facilities Castle Hill 175,124 0 0 0
Public Serv/County Adm 36,426 7,644 0 0
County Adm/Non Dept 194,245 0 0 0
Clerk of the Board 63,857 1,266 0 0
Personnel 125,151 2,807 0 0
Information Services 655,937 16,383 0 0
General Insurance 266,087 0 0 0
Prosecuting Attorney 180,458 6,617 0 0
Auditor Payroll Actg 66,609 1,403 0 0
Auditor-General Ledger 134,466 2,807 0 0
Treasurer's Office 121,139 15,915 0 0
State Examiner 21,990 0 0 0
Civil Service 1,938 0 0 0
Direct Actlvites
Assessor 23,01\ 0 0
Auditor - Licensing 12,732 0 0
Auditor - Elections 6,047 0 0
Board of Equalization 0 0 0
Clerk of the Board 1,266 0 0
Commissioners Office 15,208 0 0
Planning Commission 0 0 0
Safety & Security 0 0 27,488
Cooperative Extension 0 0 0
District Court 27,130 0 0
(Exhibit E, Schedule 1, lof2)
Jefferson County Summary Allocation for Fiscal Year 2009
County Castle Correctional
Organizations Total Costs Courthouse Hill Center
Juvenile Services. 21,300 0 0
Parks & Recreation 0 0 0
Plnng & Comm Devel 0 0 0
Prosecuting Atty-Crim 21,003 0 0
Prosecuting Atty-Child 4,472 0 0
Coroner 0 0 0
Sheriff 2,955 0 0
Sheriff - Jail 0 0 145,112
E911 - JeffCom 0 0 17,442
Superior Court 35,869 0 0
Public Health 0 57,655 0
Water Quality 0 7,861 0
Substance Abuse 0 0 0
Development DisabiIty 0 0 0
County Fair 0 0 0
Law Library 0 0 0
4H - After School 0 0 0
County Road Adm. 0 51,593 0
County Road Design 0 0 0
County Road Maintenance 0 0 0
Solid Waste 0 0 0
Equipment Rental 0 0 0
Permit Center 0 28,073 0
Animal Control Services 0 0 0
Clerk.ofthe Court 15,835 0 0
Outside Services 0 0 0
Billed Services 0 0 0
Total Costs $3,156,657
(Exhibit E, Schedule I, 2 of 2)
Jefferson County Summary Allocation for Fiscal Year 2009
Facilities Facilities Facilities Public County Adm
Organizations Courthouse Correctol Castle HilI Services Non DeptmntJ
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Facilities Courthouse ($265,551)
Facilities Correctional 0 ($211,499)
Facilities Castle HiI! 0 0 ($115,880)
Public Serv/County Adm 8,319 0 0 ($52,121)
County AdmlNon Dept 0 0 0 931 ($195, I 16)
Clerk of the Board 1,388 0 0 418 523
Personnel 3,011 0 0 304 1,025
Infonnation Services 11,959 0 0 2,624 5,310
General Insurance 0 0 0 190 2,118
Prosecuting Attorney 1,254 0 0 0 1,411
Auditor Payroll Actg 1,538 0 0 0 545
Auditor-General Ledger 3,011 0 0 0 1,101
Treasurer's Office 11,441 0 0 0 992
State Examiner 0 0 0 0 180
Civil Service 625 0 0 0 16
Direct Activltes
Assessor 25,226 0 0 0 5,444
Auditor - Licensing 13,957 0 0 0 2,231
Auditor - Ejections 6,628 0 0 0 1,859
Board of Equalization 0 0 0 0 45
Clerk of the Board 1,388 0 0 0 532
Commissioners Office 16,611 0 0 0 2,564
Planning Commission 0 0 0 0 200
Safety & Security 0 11,061 0 843 1,209
Cooperative Extension 0 0 0 1,022 3,409
District Court 29,141 0 0 0 5,241
(Exhibit E, Schedule 2, lof2)
Jefferson County Summary Allocation for Fiscal Year 2009
Facilities Facilities Facilities Public County Adm
Organizations Courthouse Correctnl Castle Hill Services Nou Deptmntl
Juvenile Services 23,350 0 0 0 6,961
Parks & Recreation 0 0 0 3,323 4,372
Plnng & Comm Devel 0 0 0 4,292 9,712
Prosecuting Atty-Crirn 23,025 0 0 0 6,679
Prosecuting Atty-Child 4,903 0 0 0 435
Coroner 0 0 0 0 167
Sheriff 3,239 34,859 0 0 25,550
Sheriff - Jail 0 197,541 0 0 12,115
E911 - JeffCom 0 22,038 0 0 14,913
Superior Court 39,321 0 0 0 3,454
Public Health 0 0 0 12,811 30,077
Water Quality 0 0 0 2,275 7,449
Substance Abuse 0 0 0 0 0
Development Disabilty 0 0 0 0 0
County Fair 0 0 0 0 0
Law Library 0 0 0 0 74
4H - After School 0 0 0 547 514
County Road Adm. 0 0 0 4,360 14,519
County Road Design 0 0 0 1,322 0
County Road Maintenance 0 0 0 10,916 0
Solid Waste 0 0 0 3,187 6,991
Equipment Rental 0 0 0 2,218 9,439
Permit Center 0 0 0 1,139 762
Animal Control Services 0 0 0 0 1,846
Clerk of the Court 17,359 0 0 0 3,006
Outside Services 0 0 0 0 0
Billed Services 0 0 0 0 0
(Exhibit E, Schedule 2, 20f2)
Jefferson County Summary Allocation for Fiscal Year 2009
Clerk of Information General Prosecuting
Organizations Board Personnel Services Insurance Attorney
Central Service Costs
County Courthouse
Castle HilI
Correctional Center
Facilities Courthouse
Facilities Correctional
Facilities Castle HilI
Public ServlCounty Adm
County AdmlNon Dept
Clerk of me Board ($67,524)
Personnel 204 ($132,668)
Information Services 1,762 3,472 ($703,508)
General Insurance 127 251 3,064 ($271,898)
Prosecuting Attorney 510. 1,005 12,257 4,307 ($213,886)
Auditor Payroll Actg 255 502 6,129 2,154 1,927
Auditor-General Ledger 510 1,005 12,257 4,307 0
Treasurer's Office 1,160 2,286 27,885 9,799 1,927
State Examiner 0 0 0 0 0
Civil Service 0 0 0 0 0
Direct Activites
Assessor 2,580 5,085 62,022 21,795 3,854
Auditor. Licensing 1,053 2,075 25,311 8,895 0
Auditor - Elections 490 965 11,767 4,135 2,890
Board of Equalization 61 121 1,471 517 0
Clerk of me Board 280 553 6,742 2,369 0
Commissioners Office 678 1,337 16,302 5,729 75,149
Planning Commission 76 151 1,839 646 2,890
Safety & Security 566 1,115 13,606 4,781 0
Cooperative Extension 681 1,342 0 6,289 1,927
District Court 2,246 4,427 53,993 18,974 0
(Exhibit E, Schedule 3, 1 of2)
Jefferson County Summary Allocation for Fiscal Year 2009
Clerk of Information General Prosecuting
Orgauizations Board Personnel. Services Insurance Attorney
Juvenile Services 1,810 3,568 43,513 15,291 0
Parks & Recreation 2,231 4,397 0 0 0
Plnng & Corom Devel 2,881 5,678 0 0 79,003
Prosecuting Atty-Crim 2,142 4,221 51,481 18,091 0
Prosecuting Atty-Child 240 472 5,761 2,024 0
Coroner 0 0 0 0 0
Sheriff 8,348 16,451 200,652 70,511 0
Sheriff - Jail 3,909 7,703 93,952 33,015 0
E91I - JeflCom 4,074 8,030 0 34,415 0
Superior Court 607 1,196 14,586 0 0
Public Health 8,600 16,948 0 0 7,708
Water Quality 1,527 3,010 0 0 0
Substance Abuse 0 0 0 0 0
Development Disabilty 0 0 0 0 0
County Fair 0 0 0 0 0
Law Library 0 0 0 0 0
4H - After School 367 724 0 3,855 0
County Road Adm. 2,927 5,768 0 0 3,854
County Road Design 887 1,749 0 0 1,927
County Road Maintenance 7,328 14,441 0 0 1,927
Solid Waste 2,139 4,216 0 0 1,927
Equipment Rental 1,489 2,934 0 0 0
Permit Center 510 1,005 0 0 26,977
Animal Control Services 648 1,276 0 0 0
Clerk of the Court 1,619 3,191 38,917 0 0
Outside Services 0 0 0 0 0
Billed Services 0 0 0 0 0
(Exhibit E, Schedule 3, 2 of2)
Jefferson County Summary Allocation for Fiscal Year 2009
Auditor Auditor State Civil
Organizations Payroll Gen-Ledger Treasurer Examiner Service
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Serv/County Adm
County AdmJNon Dept
Clerk of the Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg ($81,424)
Auditor-General Ledger 609 ($160,680)
Treasurer's Office 1,384 560 ($201,943)
State Examiner 0 0 0 ($22,170)
Civil Service 0 67 0 2 ($2,648)
Direct Activites
Assessor 3,079 975 696 664 0
Auditor - Licensing 1,257 191 7,408 272 0
Auditor . Elections 584 717 426 227 0
Board ofEquaiization 73 34 0 5 0
Clerk of the Board 335 280 0 65 0
Commissioners Office 809 863 522 313 0
Planning Commission 91 235 0 24 0
Safety & Security 675 1,188 0 147 0
Cooperative Extension 812 3,956 1,528 416 0
District Court 2,680 11,061 12,533 639 0
(Exhibit E, Schedule 4, I of2)
Jefferson County Summary Allocation for Fiscal Year 2009
Auditor Auditor State Civil
Organizations Payroll Gen-Led~er Treasurer Examiuer Service
Juvenile Services 2,160 5,693 1,586 849 0
Parks & Recreation 2,662 7,822 11,740 533 0
Plnng & Comm DeveI 3,438 2,208 13,790 1,184 0
Prosecuting Atty-Crim 2,556 2,174 716 815 0
Prosecuting Atty-Child 286 269 232 53 0
Coroner 0 314 39 20 0
Sileriff 9,961 9,111 5,183 3,116 1,804
Sheriff - Jail 4,664 3,978 1,025 1,478 845
E911 - JeftCom 4,862 4,135 2,089 1,819 0
Superior Court 724 12,899 135 421 0
Public Health 10,262 12,372 36,149 3,668 0
Water Quality 1,822 3,082 2,379 908 0
Substaoce Abuse 0 0 0 0 0
Development Disabilty 0 0 0 0 0
County Fair 0 3,059 7,698 0 0
Law Library 0 168 832 9 0
4H - After School 438 594 77 63 0
County Road Adm. 3,493 10,232 4,390 1,771 0
County Road Design 1,059 0 0 0 0
County Road Maintenance 8,744 0 0 0 0
Solid Waste 2,553 6,746 33,731 853 0
Equipment Rental 1,777 11,442 2,998 1,151 0
Permit Center 609 146 8,085 93 0
Animal Control Services 773 2,533 6,344 225 0
Clerk of the Court 1,932 1,737 7,369 367 0
Outside Services 4,260 39,839 32,242 0 0
Billed Services 0 0 0 0 0
(Exhibit E, Schedule 4, 2 of2)
Jefferson County Summary Allocation for Fiscal Year 2009
Organizations
Total
Costs
Central ServIce Costs
County Courthouse
Castle Hill
Correctional Center
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public ServlCounty Adm
County AdrnlNon Dept
Clerk of the Board
Personnel
Information Services
Cieneral Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-Cieneral Ledger
Treasurer's Office
State Examiner
Civil Service
Direct Activites
Assessor
Auditor - Licensing
Auditor - Elections
Board of Equalization
Clerk of the Board
Commissioners Office
Plarining Commission
Safety & Security
Cooperative Extension
District Court
154,432
75,38J
36,734
2,326
13,810
136,145
6,153
68,680
21,380
168,665
(Exhibit E, Schedule 5, 1 of2)
Organizations
Juvenile Services
Parks & Recreation
Plnng & Comm Devel
Prosecuting Atty-Crirn
Prosecuting Atty-Child
Coroner
Sheriff
Sheriff - Jail
E911 - JeffCom
Superior Court
Public Health
Water Quality
Substance Abuse
Development Disabilty
County Fair
Law Library .
4H - After School
County Road Adm.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Control Services
Clerk of the Court
Outside Services
Billed Services
TOTAL COSTS
Jefferson County Summary Allocation for Fiscal Year 2009
Total
Costs
126,081
37,080
122,186
132,900
19,147
539
391,740
505,337
113,818
109,212
196,251
30,315
o
o
10,757
1,083
7,178
102,908
6,943
43,356
62,343
33,449
67,397
13,645
91,332
76,341
o
2,985,044
(Exhibit E, Schedule 5, 2 of2)
COST ALLOCATION SUMMARY FISCAL YEAR 2009
The following schedule is a summary of indirect cost allocations by the Operating Divisions.
This schedule shows the amount each division was allocated from each of the indirect cost
centers.
(Exhibit F)
Jefferson County Divisional Summary Allocation for Fiscal Year 2009
County Roads County Roads County Roads Solid Equipment
Adm Design Maintenance Waste Rental
County Courthouse 0 0 0 0 0
Castle Hill 51,593 0 0 0 0
Correc tional Center 0 0 0 0 0
Facilities Courthouse 0 0 0 0 0
Facilities Correctional 0 0 0 0 0
Facilities Castle Hill 0 0 0 0 0
Public Serv/Co Administra 4,360 1,322 10,916 3,187 2,218
Co AdmlNon Deptartmental 14,519 0 0 6,991 9,439
Clerk of Board 2,927 887 7,328 2,139 1,489
Personnel 5,768 1,749 14,441 4,216 2,934
Information Services 0 0 0 0 0
Genemllnsurance 0 0 0 0 0
Prosecuting Attorney 3,854 1,927 1,927 1,927 0
Auditor Payroll Actg 3,493 1,059 8,744 2,553 1,777
Auditor - General Ledger 10,232 0 0 6,746 11,442
Treasurer 4,390 0 0 33,731 2,998
State Examiner 1,771 0 0 853 1,151
Civil Service 0 0 0 0 0
Total 102,908 6,943 43,356 62,343 33,449
(Exhibit F, Schedule I)
DETAIL ALLOCATION OF ADMINISTRATIVE COSTS
The following schedules show the allocation of each indirect cost center and the detail of the
indirect cost center make-up. Listed below are the sections that each schedule may include:
Administrative Description
This section provides a narrative of the related schedule.
a. Detailed Allocation for Fiscal Year 2009
This section shows the allocation of the indirect cost for each
schedule.
b. Supporting Schedules for Fiscal Year 2009
This section shows the classifications of cost including allocated
indirect cost for each schedule.
c. Other Supporting Schedules for Fiscal Year 2009
This section provides other detail costing schedules when it is
necessary to further claritY the cost make-up of an indirect cost
center.
Listed on the following page are the schedules and their related numbers included in this exhibit.
(Exhibit G)
INDIRECT COST SCHEDULES
Schedules
1. Building Depreciation County Courthouse
2. Building Depreciation Castle Hill
3. Building Depreciation Correctional Center
4. Facilities Courthouse
5. Facilities Correctional
6. Facilities Castle Hill
7. Public Services/County Administrator
8. County AdministrationINon Departmental
9. Clerk of the Board
10. Personnel
II. Information Services
12. General Insurance
13. Prosecuting Attorney
14. Auditor Payroll Accounting
IS. Auditor General Ledger Accounting
16. Treasurer's Office
17. State Examiner
18. Civil Service
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2010 and 2011
County Courthouse Building Depreciation
The Building Depreciation Costs represents depreciation on the County Courthouse. The
county courthouse acquisition co~ts is estimated to be $275,610. The use allowance is
computed on a fifty year estimated life or $5,512 per year. Capitallmprovements since
1988 total $6,109,847 The use allowances are computed on a 25 year estimated life and,
as of 2009, total $249,906 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
department/division within the building.
(Exhibit 0-1)
Jefferson County Detail Allocation for Fiscal Year 2009
County Courthouse
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse 21,905 100.00% ($249.906) ($249.906)
Castle Hill 0 0.00% 0 0
Correctional Center 0 0.00% 0 0
Equipment Depreciation 0 0.00% 0 0
Facilities Courthouse 722 3.30% 8,237 8,237
Facilities Correctional 0 0.00% 0 0
Facilities Castle Hill 0 0.00% 0 0
Public Services/County Administrator 670 3.06% 7,644 7,644
County AdministrationINon Departmental 0 0.00% 0 0
Clerk of Board III 0.51% 1,266 1,266
Personnel 246 1.12% 2,807 2,807
Information Services 1,436 6.56% 16,383 16,383
General Insurance 0 0.00"10 0 0
Prosecuting Attorney 580 2.65% 6,617 6,617
Auditor Payroll AClg 123 0.56% 1,403 1,403
Auditor-General Ledger 246 1.12% 2,807 2,807
Treasurer's Office 1,395 6.37% 15,915 15,915
State Examiner 0 0.00% 0 0
Civil Service 0 0.00% 0 0
Direct Activities
Assessor 2,017 9.21% 23,011 23,011
Auditor-Licensing 1,116 5.09% 12,732 12,732
Auditor-Elections 530 2.42% 6,047 6,047
Board of Equalization 0 0.00% 0 0
Clerk of Board II] 0.51% 1,266 1,266
Commissioners Office 1,333 6.09% 15,208 15,208
Planning Commission 0 0.00% 0 0
Safety & Security 0 0.00% 0 0
Cooperative Extension 0 0.00"10 0 0
District Court 2,378 10.86% 27,130 27,130
(Exhibit G, Schedule I a, I of 2)
Jefferson County Detail Allocation for Fiscal Year 2009
County Courthouse
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 1,867 8.52% 21,300 21,300
Parks & Recreation 0 0.00% 0 0
Plnng. & Community Dp. 0 0.00% 0 0
Prosecuting Attny.-Crim 1,841 8.40% 21,003 21,003
Prosecuting Attny.-Chld 392 1.79% 4,472 4,472
Coroner 0 0.00% 0 0
Sheriff 259 1.18% 2,955 2,955
Sheriff-Jail 0 0.00% 0 0
E911 JeflCom 0 0.00% 0 0
Superior Court 3,144 14.35% 35,869 35,869
Public Health 0 0.00% 0 0
Water Quality 0 0.00% 0 0
Substance Abuse 0 0.00% 0 0
Developmental Disabilities 0 0.00% 0 0
County Fair 0 0.00% 0 0
Law Library 0 0.00% 0 0
4-H After School 0 0.00% 0 0
County Road Admin. 0 0.00% 0 0
County Road Design 0 0.00% 0 0
County Road Maintenance 0 0.00% 0 0
Solid Waste 0 0.00% 0 0
Equipment Rental 0 0.00% 0 0
Permit Center 0 0.00% 0 0
Animal Contrl Services 0 0.00% 0 0
Clerk of the Court 1,388 6.34% 15,835 15,835
Outside Services 0 0.00% G 0
Billed Services 0 O.GO% G 0
(Exhibit G, Schedule 10, 2 of2)
Computation of Indirect Costs
Cost Object Courthouse
Costs
Personnel Services
Services and Supplies 249,906
Capital Outlay
Subtotal $249,906
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $249,906
Add AIIocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of the Board
County AdmlNon Departmental
Public Serv/County Administrator
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse 0 0
Total Allocable Costs $249,906
(Exhibit G, Schedule 1 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fIScal years ended December 31, 2010 and 2011
Castle Hill Building Depreciation
The Castle Hill Building Depreciation expense represent the depreciation on the Castle
Hill Building. The Castle Hill Building acquisition was $3,100,000. The use allowance
is based on 50 years or $62,000 per year. Capital improvements since 2005 total
$2,079,576 the use allowances are computed on a 25 year estimated life and as of2009
total $145,183.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
department/division within the building.
(Exhibit 0-2)
Jefferson County Detail Allocation for Fiscal Year 2009
Castle Hill
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill 22,512 100.00% ($145,183) ($145,183)
Correctional Center 0.00% 0 0
Equipment Depreciation 0.00% 0 0
Facilities Courthouse 0.00% 0 0
Facilities Correctional 0.00% 0 0
Facilities Castle Hill 0.00% 0 0
Public Services/County Administrator 0.00% 0 0
County AdministrationINon Departmental 0.00% 0 0
Clerk of Board 0.00% 0 0
Personnel 0.00% 0 0
Information Services 0.00% 0 0
General Insurance 0.00% 0 0
Prosecuting Attorney O.()O"!., 0 0
Auditor Payroll Actg 0.00% 0 0
Auditor-General Ledger 0.00% 0 0
Treasurer's Office 0.00% 0 0
State Examiner 0.00% 0 0
Civil Service 0.00"10 0 0
Direct Activities
Assessor 0.00% 0 0
Auditor-Licensing 0.00% 0 0
Auditor-Elections 0.00% 0 0
Board of Equalization 0.00% 0 0
Clerk of Board 0.00% 0 0
Commissioners Office 0.00% 0 0
Planning Commission 0.00% 0 0
Safety & Security 0.00% 0 0
Cooperative Extension 0.00% 0 0
District Court 0.00% 0 0
(Exhibit G, Schedule 2a, I of 2)
Jefferson County Detail Allocation for Fiscal Vear 2009
Castle HiD
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 0.00% 0 0
Parks & Recreation 0.00% 0 0
Plnng. & Community Dp. 0.00% 0 0
Prosecuting Attny.-Crim 0.00% 0 0
Prosecuting Attny.-Chld 0.00% 0 0
Coroner 0.00% 0 0
Sheriff 0.00% 0 0
Sheriff-Jail , 0.00% 0 0
E9 I I JeffCom 0.00% 0 0
Superior Court 0.00% 0 0
Public Health 8,940 39.71% 57,655 57,655
Water Quality 1,219 5.41% 7,861 7,861
Substance Abuse 0.00% 0 0
Developmental Disabilities 0.00% 0 0
County Fair 0.00% 0 0
Law Library 0.00% 0 0
4-H After School 0.00% 0 0
County Road Admin. 8,000 35.54% 51,593 51,593
County Road Design 0.00% 0 0
County Road Maintenance 0.00% 0 0
Solid Waste 0.00% 0 0
Equipment Rental 0.00% 0 0
Permit Center 4,353 19.34% 28,073 28,073
Animal Contrl Services 0.00% 0 0
Clerk of the Court 0.00% 0 0
Outside Services 0.00% 0 0
Billed Services 0.00"10 0 0
(Exhibit G, Schedule 2a, 2 of2)
Computation of Indirect Costs
Cost Object Castle Hill
Costs
Personnel Services
Services and Supplies 145,183
Capital Outlay
Subtotal $145,183
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $145,183
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
Infonnation Services
Personnel
Clerk of the Board
County AdmlNon Departmental
Public ServlCounty Administrator
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse 0 0
Total Allocable Costs $145,183
(Exhibit G, Schedule 2 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2010 and 2011
Correctional Center/Sheriff Adm.Building Depreciation
The Correctional Building Depreciation represents the annual depreciation on this
building. The Correctional Building acquisition costs is $3,288,763. The depreciation is
computed on a forty year estimated life or $82,219 a year. Capital Improvements since
1988 total $2,695,575. The use allowance is computed on a 25 year estimated life and
totals $190,042 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
departmenUdivision within the building.
(Exhibit 0-3)
Jefferson County Detail Allocation for Fiscal Year 2009
Correctional Center/Sheriff Adm
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse.
Castle Hill
Correctional Center 13,848 100.00% ($190.042) ($190,042)
Equipment Depreciation 0.00% 0 0
Facilities Courthouse 0.00% 0 0
Facilities Correctional 0.00% 0 0
Facilities Castle Hill 0.00% 0 0
Public ServicesfCounty Administrator 0.00% 0 0
County AdministrationINon Departmental 0.00% 0 0
Clerk of Board 0.00% 0 0
Personnel 0.00% 0 0
Information Services 0.00% 0 0
General Insurance 0.00% 0 0
Prosecuting Attorney 0.00% 0 0
Auditor Payroll Actg 0.00010 0 0
Auditor-General Ledger 0.00% 0 0
Treasurer's Office 0.00% 0 0
State Examiner 0.00% 0 0
Civil Service 0.00% 0 0
Direct Activities
Assessor 0.00% 0 0
Auditor-Licensing 0.00% 0 0
Auditor-Elections 0.00% 0 0
Board of Equalization 0.00% 0 0
Clerk of Board 0.00% 0 0
Commissioners Office 0.00% 0 0
Planning Commission 0.00% 0 0
Safety & Security 2,003 14.46% 27,488 27,488
Cooperative Extension 0.00% 0 0
District Court 0.00% 0 0
(Exhibit G, Schedule 3a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Correctional Center/Sheriff Adm
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 0.00% 0 0
Parks & Recreation 0.00% 0 0
Plnng. & Community Dp. 0.00% 0 0
Prosecuting Attny.-Crim 0.00% 0 0
Prosecuting Altny.-Chld 0.00% 0 0
Coroner 0.00% 0 0
Sheriff 0.00% 0 0
Sheriff-Jail 10,574 76.36% 145,112 145,112
E911 JeffCom 1,271 9.18% 17,442 17,442
Superior Court 0.00% 0 0
Public Health 0.00"10 0 0
Water Quality 0.00% 0 0
Substance Abuse 0.00% 0 0
Developmental Disabilities 0.00% 0 0
County Fair 0.00% 0 0
Law Library 0.00% 0 0
4-H After School 0.00% 0 0
County Road Admin. 0.00% 0 0
County Road Design 0.00% 0 0
County Road Maintenance 0.00% 0 0
Solid Waste 0.00% 0 0
Equipment Rental 0.00% 0 0
Permit Center 0.00% 0 0
Animal Contrl Services 0.00% 0 0
Clerk of the Court 0.00% 0 0
Outside Services 0.00% 0 0
Billed Services 0.00% 0 0
(Exhibit G, Schedule 3a, 2 of2)
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Audilor~General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
Genera] Insurance
Information Services
Personnel
Clerk of the Board
County AdrnlNon Departmental
Public Serv/County Administrator
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total A1]ocable Costs
Computation of Indirect Costs
Sheriff AdmlCorreelJeffCom
Costs
190,042
$] 90,042
$0
$0
$] 90,042
o
o
o
$]90,042
(Exhibit G, Schedule 3 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
Facilities Maintenance Courthouse
The County-wide Maintenance Budget is used by the County to maintain all county
owned buildings. Courthouse Maintenance includes expenditures for labor, electric
service, and heat.
Basis of Allocation
The basis of allocation is square footage assigned to each department.
(Exhibit G-4)
Jefferson County Detail Allocation for Fiscal Year 2009
Facilities Courthouse
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse 21,233 100.00% ($265,55 I) ($265,55 I)
Facilities Correctional 0 0.00% 0 0
Facilities Castle Hill 0 0.00% 0 0
Public Services/County Administrator 670 3.16% 8,379 8,379
County Administration/Non Departmental 0 0.00% 0 0
Clerk of Board III 0.52% 1,388 1,388
Personnel 246 1.16% 3,077 3,077
Information Services 1,436 6.76% ]7,959 17,959
General Insurance 0 0.00% 0 0
Prosecuting Attorney 580 2.73% 7,254 7,254
Auditor Payroll Actg 123 0.58% 1,538 1,538
Auditor-General Ledger 246 1.16% 3,077 3,077
Treasurer's Office 1,395 6.57% 17,447 17,447
State Examiner 0 0.00% 0 0
Civil Service 50 0.24% 625 625
Direct Activities
Assessor 2,017 9.50% 25,226 25,226
Auditor-Licensing 1,116 5.26% 13,957 13,957
Auditor-Elections 530 2.50% 6,628 6,628
Board of Equalization 0 0.00% 0 0
Clerk of Board I]] 0.52% 1,388 1,388
Commissioners Office 1,333 6.28% 16,67] 16,671
Planning Commission 0 0.00% 0 0
Safety & Security 0 0.00% 0 0
Cooperative Extension 0 0.00% 0 0
District Court 2,378 11.20% 29,741 29,741
(Exhibit G, Schedule 48, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 20.0.9
Facilities Courthouse
Organizations Units Percentage Allocation BiIled Net Costs
Juvenile Services 1,867 8.79% 23,350. 23,350.
Parks & Recreation 0. 0..0.0.% 0. 0.
Plnng. & Community Dp. 0. 0..0.0.% 0. 0.
Prosecuting Altny.-Crim 1,841 8.67% 23,0.25 23,0.25
Prosecuting Altny.-Ch]d 392 1.85% 4,90.3 4,90.3
Coroner 0. 0..00% 0. 0.
Sheriff 259 1.22% 3,239 3,239
Sheriff-Jail 0. 0..00% 0. 0.
E9 II JeftCom 0. 0..0.0.% 0. 0.
Superior Court 3,144 14.81% 39,32] 39,321
Public Health 0. 0..00% 0. 0.
Water Quality 0. 0..0.0.% 0. 0.
Substance Abuse 0. 0..0.0.% 0. 0.
Developmental Disabilities 0. 0..0.0.% 0. 0.
County Fair 0. 0..0.0.% 0. 0.
Law Library 0. 0..00% 0. 0.
4-H After School 0. 0..00% 0. 0.
County Road Admin. 0. 0..0.0.% 0. 0.
County Road Design 0. 0..0.0.% 0. 0.
County Road Maintenance 0. 0..0.0.% 0. 0.
Solid Waste 0. 0..0.0.% 0. 0.
Equipment Rental 0. 0..0.0.% 0. 0.
Permit Center 0. 0.00.% 0. 0.
Animal Contrl Services 0. 0..0.0.% 0. 0.
Clerk of the Court ],388 6.54% 17,359 17,359
Outside Services 0. 0..0.0.% 0. 0.
BiIled Services 0. 0..0.0.% 0. 0.
(Exhibit G, Schedule 480 2 of2)
Computation ofIndirect Costs
Cost Object FaclUtles Courthouse
Costs
Personnel Services. $135,489
Services and Supplies 121,111
Capital Outlay
Subtotal $256,600
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $256,600
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Accfg
Prosecuting Attorney
General Insurance
Infonnation Services
Personnel
Clerk of the Board
County Adm/Non Departmental
Public Serv/County Administrator
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation 714
Correctional Center 0
Castle Hill 0
County Courthouse 8,237 8,951
Total Allocable Costs $265,551
(Exhibit G, Schedule 4 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
Facilities Maintenance Sheriff Adm/Correctional Center
The County-wide Maintenance Budget is used by the County to maintain all county
owned buildings. Correctional Center Maintenance includes expenditures for labor,
electric service, and heat.
Basis of AlIocation
The basis of allocation is actual expenditures assigned to JeffCorn, Safety& Security, the
Jail and to Sheriff's Adm..
(Exhibit 0-5)
Jefferson County Detail Allocation for Fiscal Year 2009
Facilities Correctional/Sheriff Adm
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castlc Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional 0.00% ($271,499) ($271,499)
Facilities CaStle Hill 0.00% 0 0
Public Services/County Administrator 0.00% 0 0
County AdministrationfNon Departmental 0.00% 0 0
Clerk of Board 0.00% 0 0
Personnel 0.00% 0 0
Information Services 0.00"10 0 0
General Insurance 0.00% 0 0
Prosecuting Attorney 0.00% 0 0
Auditor Payroll Actg 0.00% 0 0
Auditor-General Ledger 0.00% 0 0
Treasurer's Office 0.00% 0 0
State Examiner 0.00% 0 0
Civil Service 0.00% 0 0
Direct Activities
Assessor 0.00% 0 0
Auditor-Licensing 0.00% 0 0
Auditor-Elections 0.00% 0 0
Board of Equalization 0.00% 0 0
Clerk of Board 0.00% 0 0
COmmissioners Office 0.00% 0 0
Planning Commission 0.00% 0 0
Safety & Security 6.28% 17,061 17,061
Cooperative Extension 0.00% 0 0
District Court 0.00% 0 0
(Exhibit G, Schedule Sa, I of2)
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
E911 JeOCom
Superior Court
Public Health
Water Quality
Substance Abuse
Developmental Disabilities
County Fair
Law Library
4-H After School
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
ailled Services
Jefferson County Detail Allocation for Fiscal Year 2009
Units
Facilities CorrectionaUSheritT Adm
Percentage Allocation
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
12.84%
72.76%
8.12%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00"10
0.00"10
0.00%
Billed
o
o
o
o
o
o
34,859
197,541
22,038
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
(Exhibit G, Schedule Sa, 2 of2)
Net Costs
o
o
o
o
o
o
34,859
197,541
22,038
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
Computation of Indirect Costs
Cost Object FaciL Sberiff/Correc!JeffCom
Costs
Personnel Services $ 101,365
Services and Supplies 164,134
Capital Outlay
Subtotal $211,499
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $21 I ,499
Add Allocated Costs:
Stale Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
Infonnation Services
Personnel
Clerk of the Board
County AdrnlNon Departmental
Public Serv/County Administrator
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse 0
Equipment Depreciation 0
Correctional Center 0
Castle Hill 0
County Courthouse 0 0
Total Allocable Costs $211,499
(Exhibit G, Scbedule 5 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2010 and 2011
Facilities Maintenance Castle Hill
The County-wide Maintenance Budget is used by the County to maintain all county
owned buildings. For reporting purposes in this report, Facilities Maintenance includes
square footage for Health, DCD and Public Works. The costs include expenditures for
labor, electric service, and heat.
Basis of Allocation
The basis of allocation is square footage assigned to each department. .
(Exhibit 0-6)
Jefferson County Detail Allocation for Fiscal Year 2009
Facilities Castle HiD
Organizations Units Percentage Allo<;ation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle HilI 22,512 100.00% ($ I 75,880) ($175,880)
Public Services/County Administrator 0.00% 0 0
County Administration/Non Departmental 0.00% 0 0
Clerk of Board 0.00% 0 0
Personnel 0.00% 0 0
Information Services 0.00% 0 0
General Insurance 0.00% 0 0
Proseeuting Attorney 0.00% 0 0
Auditor Payroll Actg 0.00010 0 0
Auditor-General Ledger 0.00% 0 0
Treasurer's Office 0.00% 0 0
State Examiner 0.00% 0 0
Civil Service 0.00% 0 0
Direct Activities
Assessor 0.00% 0 0
Auditor-Licensing 0.00% 0 0
Auditor-EleetiOlls 0.00% 0 0
Board of Equalization 0.00% 0 0
Clerk of Board 0.00% 0 0
Commissioners Office 0.00% 0 0
Planning Commission 0.00% 0 0
Safety & Seeurity 0.00% 0 0
Cooperative Extension 0.00% 0 0
District Court 0.00% 0 0
(Exhibit G, Schedule 6a, I of 2)
Jefferson County Detail Allocation for Fiscal Year 2009
Facilities Castle Hill
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 0.00% 0 0
Parks & Recreation 0.00% 0 0
Plnng. & Community Dp. 0.00% 0 0
Prosecuting Allny.-Crim 0.00% 0 0
Prosecuting Allny.-Chld 0.00"10 0 0
Coroner 0.00% 0 0
Sheriff 0.00% 0 0
Sheriff-Jail 0.00% 0 0
E911 JefICom 0.00% 0 0
Superior Court 0.00% 0 0
Public Health 8,940 39.71% 69,846 69,846 0
Water Quality 1,219 5.41% 9,524 9,524 0
SubSlance Abuse 0.00% 0 0
Developmental Disabilities 0.00% 0 0
County Fair 0.00% 0 0
Law Library 0.00% 0 0
4-H After School 0.00% 0 0
County Road Admin. 8,000 35.54% 62,502 62,502 0
County Road Design 0.00% 0 0
County Road Maintenance 0.00% 0 0
Solid Waste 0.00% 0 0
Equipment Rental 0.00% 0 0
Permit Center 4,353 19.34% 34,009 34,009 0
Animal Contrl Services 0.00% 0 0
Clerk ofthe Court 0.00% 0 0
Outside Services 0.00% 0 0
Billed Services 0.00% 0 0
(Exhibit G, Schedule 6a, 2 of2)
Computation of Indirect Costs
Cost Object Facilities Castle Hill
Costs
Personnel Services $89,251
Services and Supplies 85,873
Capital Outlay
Subtotal $175,124
Less:
Capital Outlay $0
Genera] Government
Billed Services $0
Total Allowable Costs $]75,]24
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General]nsurance
Infonnation Services
Personnel
Clerk of the Board
County Adm/Non Departmental
Public ServlCounty Administrator
Facilities Castle Hill
Facilities Correctional 0
Facilities Courthouse 0
Equipment Depreciation 756
Correctional Center 0
Castle Hill 0
County Courthouse 0 756
Total AlloaIble Costs $] 75,880
(Exhibit G, Schedule 6 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
Public Services/County Administrator
The Public Services function provides overall direction to all non elective departments.
The cost of the Public Services/County Administrator Unit will be allocated to all
departments that are not under the direction of an elected official.
Basis of Allocation
The Public Services/County Administrator Unit will be allocated based on the number of
full time equivalent staff in each department/division not supervised by an elected
official.
(Exhibit G-7)
Jefferson County Detail Allocation for Fiscal Year 2009
Public Services/County Adminstrator
Organizations Units Percentage Allocation BilIed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator 138.81 100.00% ($52,721) ($52,721 )
County AdministrationiNon Departmental 2.45 1.77% 931 931
Clerk of Board UO 0.79% 418 418
Personnel 0.80 0.58"10 304 304
Information Services 6.91 4.98% 2,624 2,624
Generallnsunlllce 0.50 0.36% 190 190
Prosecuting Attorney 0.00 0.00% 0 0
Auditor Payroll Actg 0.00 0.00% 0 0
Auditor-General Ledger 0.00 0.00% 0 0
Treasurer's Office 0.00 0.00% 0 0
Stale Examiner 0.00 0.00% 0 0
Civil Service 0.00 0.00% 0 0
Direct Activities
Assessor 0.00 0.00% 0 0
Auditor-Licensing 0.00 0.00% 0 0
Auditor-Elections 0.00 0.00% 0 0
Board of Equalization 0.00 0.00% 0 0
Clerk of Board 0.00 0.00% 0 0
Commissioners Office 0.00 0.00% 0 0
Planning Commission 0.00 0.00% 0 0
Safety & Security 2.22 1.60% 843 843
Cooperative Extension 2.69 1.94% 1,022 1,022
District Court 0.00 0.00% 0 0
(Exhibit G , Schedule 7a, I of2)
JeffeJ:son County Detail Allocation for Fiscal Year 2009
Public Services/County Adminstrator
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 0.00 0.00010 0 0
Parks & Recreation 8.75 6.30% 3,323 3,323
Plnng. & Community Dp. 11.30 8.14% 4,292 4,292
Prosecuting Attny.-Crim 0.00 0.00% 0 0
Prosecuting Attny.-Chld 0.00 0.00% 0 0
Coroner 0.00 0.00% 0 0
Sheriff 0.00 0.00% 0 0
Sheriff-Jail 0.00 0.00010 0 0
E911 JeffCom 0.00 0.00010 0 0
Superior Court 0.00 0.00% 0 0
Public Health 33.73 24.30% 12,811 12,811
Water Quality 5.99 4.32% 2,275 2,275
Substance Abuse 0.00 0.00% 0 0
Developmental Disabilities 0.00 0.00% 0 0
County Fair 0.00 0.00% 0 0
Law Library 0.00 0.00% 0 0
4-H After School 1.44 1.04% 547 547
County Road Admin. 11.48 8.27"10 4,360 4,360
County Road Design 3.48 2.51% 1,322 1,322
County Road Maintenance 28.74 20.70% 10,916 10,916
Solid Waste 8.39 6.04% 3,187 3,187
Equipment Rental 5.84 4.21% 2,218 2,218
Permit Center 3.00 2.16% 1,139 1,139
Animal Contrl Services 0.00 0.00010 0 0
Clerk of the Court 0.00 0.000/. 0 0
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 7a, 2of2)
Computation ofIndirect Costs
Cost Object Public ServfCounty Adm
Costs
Personnel Services $36,134
Services and Supplies 292
Capital Outlay
Subtotal $36,426
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $36,426
Add Allocated Costs:
State ElI:aminer
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
Information Services
Personnel"
Clerk of the Board
County AdmlNon Departmental
Public ServfCounty Administrator
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 8,379
Equipment Depreciation 272
Correctional center 0
Castle Hill 0
County Courthouse 7,644 16,295
Total Allocable Costs . $52,721
(Exhibit G, Schedule 7 b.)
County Adminis1ritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
County Administration/Non Departmental
The County Administration function includes the support provided to County
Departments through the Non-Departmental Account. The cost of the administrative
support within the Non-Departmental Account is included ~ an indirect cost.
Basis of Allocation
The County Administration will be allocated based on the Total Direct Cost in each
department/division.
(Exhibit G-8)
Jefferson County Detail Allocation for Fiscal Year 2009
County Administration/Non Departmental
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental 23,839,868 100.00% ($195,176) ($195,176)
Clerk of Board 63,857 0.27"/0 523 523
Personnel 125,151 0.52% 1,025 1,025
Information Services 655,937 2.75% 5,370 5,370
General Insurance 266,087 1.12% 2,178 2,178
Prosecuting Attorney 180,458 0.76% 1,477 1,477
Auditor Payroll Actg 66,609 0.28% S45 545
Auditor-General Ledger 134,466 0.56% 1,101 1,101
Treasurer's Office 121,139 0.51% 992 992
State Examiner 21,990 0.09% 180 180
Civil Service 1,938 0.01% 16 16
Direct Activities
Assessor 665,016 2.79% 5,444 5,444
Auditor-Licensing 272,470 1.14% 2,231 2,231
Auditor-Elections 227,038 0.95% 1,859 1,859
Board of Equalization 5,477 0.02% 45 45
Clerk of Board 64,930 0.27"/0 532 532
Commissioners Office 313,229 1.31% 2,564 2;564
Planning Commission 24,419 0.10% 200 200
Safety & S~ 147,658 0.62% 1,209 1,209
Cooperative Extension 416,335 1.75% 3,409 3,409
District Court 640,143 2.69% 5,241 5,241
(Exhibit G, Schedule Sa, I of 2)
Jefferson County Detail Allocation for Fiscal Year 2009
County AdministrationlNon Departmental
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 850,292 3.57"10 6,961 6,%1
Parks & Recreation 533,979 2.24% 4,372 4,372
Plnng. & Community Dp. 1,186,289 4.98% 9,712 9,712
Prosecuting Attny.-Crim 815,782 3.42% 6,679 6,679
Prosecuting Attny.-Chld 53,075 0.22% 435 435
Coroner 20,347 0.09% 167 167
Sheriff 3,120,805 13.09% 25,550 25,550
Sheriff-Jail 1,479,793 6.21% 12,115 12,115
E911 Jef/Com 1,821,613 7.64% 14,913 14,913
Superior Court 421,919 1.77% 3,454 3,454
Public Health 3,673,755 15.41% 30,077 30,077
Water Quality 909,895 3.82% 7,449 7,449
Substance Abuse 0 0.00% 0 0
Developmental Disabilities 0 0.00% 0 0
County Fair 0 0.00"/0 0 0
Law Library 9,031 0.04% 74 74
4-H After School 62,736 0.26% 514 514
County Road Admin. 1,773,492 7.44% 14,519 14,519
County Road Design 0 0.00% 0 0
County Road Maintenance 0 0.00"10 0 0
Solid Waste 853,972 3.58% 6,991 6,991
Equipment Rental 1,152,968 4.84% 9,439 9,439
Permit Center 93,034 0.39% 762 762
Animal Contrl Services 225,541 0.95% 1,846 1,846
Clerk of the Court 367,203 1.54% 3,006 3,006
Outside Services 0 0.00% 0 0
Billed Services 0 0.00"10 0 0
(Exhibit G, Schedule 8a, 2 of2)
Computation of Indirect Costs
Cost Object County Administration
Costs
Personnel Services $172,287
Services and Supplies 21,958
Capital Outlay
Subtotal $194,245
Less:
Capital Outlay --- ----..--
$0
General Government
Billed Services $0
Total Allowable Costs $194,245
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General insurance
Information Services
Personnel
Clerk of the Board
Coun!)' AdmlNon Departmental
Public Serv/Counl)' Adniinistrator 93]
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 0
Equipment Depreciation 0
Correctional Center 0
Castle Hill 0
Coun!)' Courthouse 0 931
Total Allocable Costs $195,]76
(Exhibit G,Schedule 8 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
Clerk of the Board
The Clerk of the Board function includes the support to the Commissioners and
administrative support to the various departments. The cost of the administrative support
to the various departments is included as an indirect cost. The direct support provided to
the commissioners is considered a direct cost.
Basis of Allocation
The Clerk of the Board will be allocated based on the number of full time equivalent staff
in each department/division.
(Exhibit 0-9)
Jefferson County Detail Allocation for Fiscal Year 2009
Clerk of the Board
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courlhouse
CastIeHill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle HilI
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board 264.83 100.00"10 ($67,524) ($67,524)
Personnel 0.80 0.30% 204 204
Information Services 6.91 2.61% 1,762 1,762
General Insurance 0.50 0.19% 127 127
Prosecuting Attorney 2.00 0.76% 510 510
Auditor Payroll Actg 1.00 0.38% 255 255
Auditor-General Ledger 2.00 0.76% 510 510
Treasurer's Office 4.55 1.72% 1,160 1,160
State Examiner 0.00 0.00% 0 0
Civil Service 0.00 0.00% 0 0
DIrect Activities
Assessor 10.12 3.82% 2,580 2,580
Auditor-Licensing 4.13 1.56% 1,053 1,053
Auditor-Elections 1.92 0.72% 490 490
Board of Equalization 0.24 0.09% 61 61
Clerk of Board 1.10 0.42% 280 280
Commissioners Office 2.66 1.00"10 678 678
Planning Commission 0.30 0.1\% 76 76
Safety & Security 2.22 0.84% 566 566
Cooperative Extension 2.67 1.01% 681 681
District Court 8.81 3.33% 2,246 2,246
(Exhibit G, Schedule 9a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Clerk of the lJoard
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 7.10 2.68% 1,810 1,810
Parks & Recreation 8.75 3.30% 2,231 2,231
Plnng. & Community Dp. 11.30 4.27% 2,881 2,881
Prosecuting Attny.-Crim 8.40 3.17% 2,142 2,142
Prosecuting Attny.-Chld 0.94 0.35% 240 240
Coroner 0.00 0.00% 0 0
Sheriff 32.74 12.36% 8,348 8,348
Sheriff-Jail 15.33 5.79% 3,909 3,909
E911 JeffCom 15.98 6.03% 4,074 4,074
Superior Court 2.38 0.90% 607 607
Public Health 33.73 12.74% 8,600 8,600
Water Quality 5.99 2.26% 1,527 1,527
Substance AbuSe 0.00 0.00% 0 0
Developmental Disabilities 0.00 0.00% 0 0
County Fair 0.00 0.00% 0 0
Law Library 0.00 0.00"/0 0 0
4-H After School 1.44 0.54% 367 367
County Road Admin. 11.48 4.33% 2,927 2,927
County Road Design 3.48 1.31% 887 887
County Road Maintenance 28.74 10.85% 7.328 7,328
Solid Waste 8.39 3.17% 2,139 2,139
Equipment Rental 5.84 2.21% 1,489 1,489
Permit Center 2.00 0.76% 510 510
Animal Contrl Services 2.54 0.96% 648 648
Clerk of the Court 6.35 2.40% 1,619 1,619
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 90, 2of2)
Computation of Indirect CoSts
Cost Object Clerk of the Board
Costs
Personnel Services $63,278
Services and Supplies 579
Capital Outlay
Subtotal $63,857
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $63,857
Add Alloeated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor .Payroll Acct'g
Prosecuting Attorney
Generallnsurance
Infonnation Services
Personnel
Clerk of the Board
County AdmJNon Departmental 523
Public Serv/County Administrator 418
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 1,388
Equipment Depreciation 72
Correctional Center 0
Castle Hill 0
County Courthouse 1,266 3,667
Total Allocable Costs $67,524
(Exhibit G, Schedule 9 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
Personnel
The personnel function provides personnel support to departments throughout the
County. The Personnel Unit provides uniform policies, screening, testing of new
applicants, employee training and development, compensation, and benefit programs
and labor>relation costs.
Basis of Allocation
The Personnel Office will be allocated based on the number of full time equivalent staff
in each department/division.
(Exhibit 0-10)
Jefferson County Detail Allocation for Fiscal Year 2009
Personnel
Organizations Units Percentage Allocation Billed Net Costs
Ceotral Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board
Personnel 264.03 100.00% ($\32,668) ($132,668)
Information Services 6.91 2.62% 3,472 3,472
General Insurance 0.50 0.19"/0 251 251
Prosecuting Attorney 2.00 0.76% 1,005 1,005
Auditor Payroll Actg 1.00 0.38% 502 502
Auditor-General Ledger 2.00 0.76% 1,005 1,005
Treasurer's Office 4.55 1.72% 2,286 2,286
State Examiner 0.00 0.00% 0 0
Civil Service 0.00 0.00% 0 0
Direct Activities
Assessor 10.12 3.83% 5,085 5,085
Auditor-Licensing 4.13 1.56% 2,075 2,075
Auditor-Elections 1.92 0.73% 965 965
Board of Equalization 024 0.09% 121 121
Clerk of Board 1.10 0.42% 553 553
Commissioners Office 2.66 1.01% 1,337 1,337
Planning Commission 0.30 0.11% \51 151
Safety & Security 2.22 0.84% 1,115 1,115
Cooperative Extension 2.67 1.01% 1,342 1,342
District Court 8.81 3.34% 4,427 4,427
(Exbibit G, Schedule 1Oa, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2009
Personnel
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 7.10 2.69"10 3,568 3,568
Parks & Recreation 8.75 3.31% 4,397 4,397
Plnng. & Community Dp. 1130 4.28% 5,678 5,678
Prosecuting Altny.-Crim 8.40 3.18% 4,221 4,221
Prosecuting Altny.-Cli1d 0.94 036% 472 472
Coroner 0.00 0.00% 0 0
Sheriff 32.74 12.40% 16,451 16,451
Sheriff.Jail 15.33 5.81% 7,703 7,703
E911 JeOCom 15.98 6.05% 8,030 8,030
Superior Court 2.38 0.90% 1,196 1,196
Public Health 33.73 12.78% 16,948 16,948
WaterQuali1y 5.99 2.27% 3,010 3,010
Substance Abuse 0.00 0.00% 0 0
Developmental Disabilities 0.00 0.00% 0 0
County Fair 0.00 0.00% 0 0
Law Library 0.00 0.00% 0 0
4.H After School 1.44 0.55% 724 724
County Road Admin. 11.48 4.35% 5,768 5,768
County Road Design 3.48 1.32% 1,749 1,749
County Road Maintenance 28.74 10.89% 14,441 14,441
Solid Waste 8.39 3.18% 4,216 4,216
Equipment Rental 5.84 2.21% 2,934 2,934
Permit Center 2.00 0.76% 1,005 1,005
Animal Contrl Services 2.54 0.96% 1,276 1,276
Clerk of the Court 6.35 2.41% 3,191 3,191
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 (I
(Exhibit G, Schedule lOa, 2of2)
Computation of Indirect Costs
Cost Objeet Personnel
Costs
Personnel Services $71,653
Services and Supplies 53,498
Capital Outlay
Subtotal $125,151
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $125,151
Add Alloeated Costs:
. State Examiner
Treasurer's Office
AUditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
Infonnation Services
Personnel
Clerk of the Board 204
County Adm/Non Departmental 1,025
Public ServlCounty Administrator 304
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 3,077
Equipment Depreciation 101
Correctional Center 0
Castle Hill 0
County Courthouse 2,807 7,517
Total AlIoeable Costs $132,668
(Exhibit G, Schedule 10 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For filical years ended December 31, 2010 and 2011
Information Services
The Information SerVices Department provides computers, telephones, voice mail,
copiers records management and other specialized systems such as the election and
microfilm system. Information Services reflects only costs to the General Fund. All other
funds are billed directly.
Basis of Allocation
The basis of allocation will be the number of full time equivalent personnel in each
department/division.
(Exhibit G-ll)
Jefferson County Detail Allocation for Fiscal Year 2009
Information Services
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment I?"Preciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board
Personnel
Information Services 114.79 100.00% ($703,508) ($703,508)
General Insurance 0.50 0.44% 3,064 3,064
Prosecuting Attorney 2.00 1.74% 12,257 12,257
Auditor Payroll Actg 1.00 0.87% 6,129 6,129
Auditor-General Ledger 2.00 1.74% 12,257 12,257
Treasurer's Office 4.55 3.96% 27,885 27,885
State Examiner 0.00 0.00% 0 . 0
Civil Service 0.00 0.00% 0 0
Direct ActivIties
Assessor 10.12 8.82% 62,022 62,022
Auditor-Licensing 4.13 3.60% 25,3 II 25,3 II
Auditor-Elections 1.92 1.67% 11,767 1I,767
Board of Eqnalization 0.24 0.21% 1,471 1,471
Clerk of Board 1.10 0.96% 6,742 6,742
Commissioners Office 2.66 2.32% 16,302 16,302
Planning Commission 0.30 0.26% 1,839 1,839
Safety & Security 2.22 1.93% 13,606 13,606
Cooperative Extension 0.00 0.00% 0 0
District Court 8.81 7.67% 53,993 53,993
(Exhibit G, Schedule 1Ia, I of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Information Services
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 7.10 6.19"/0 43,5!3 43,513
Parks & Recreation 0.00 0.00% 0 0
Plnng. & Community Dp. 0.00 0.00% 0 0
Prosecuting Attny.-Crim 8.40 7.32% 51,481 51,481
Prosecuting Attny.-Chld 0.94 0.82% 5,761 5,761
Coroner 0.00 0.00% 0 0
Sheriff 32.74 28.52% 200,652 200,652
Sheriff-Jail 15.33 13.35% 93,952 93,952
E911 Jeff(;om 0.00 0.00% 0 0
Superior Court 2.38 2.07% 14,586 14,586
Public Health 0.00 0.00% 0 0
Water Quality 0.00 0.00% 0 0
Substance Abuse 0.00 0.00% 0 0
Developmental Disabilities 0.00 0.00% 0 0
County Fair 0.00 0.00% 0 0
Law Library 0.00 0.00% 0 0
4-H After School 0.00 0.00% 0 0
County Road Admin. 0.00 0.00% 0 0
County Road Design 0.00 0.00% 0 0
County Road Maintenance 0.00 0.00% 0 0
Solid Waste 0.00 0.00% 0 0
Equipment Rental 0.00 0.00% 0 0
Permit Center 0.00 0.00% 0 0
Animal Contrl Services 0.00 0.00% 0 0
Clerk of the Court 6.35 5.53% 38,917 38,917
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 11 a. 2 of 2)
Computation of Indirect Costs
Cost Object Informatioa Services
Costs
Personnel Services $489,952
Services and Supplies 465,857
Capital OatIa)' 139;725
Sabtotal $1,095,534
Less:
Capital Oatlay $[39,725
General Government 0
Billed Services 299,872 ($439,597)
Total Allowab[e Costs $655,937
Add Alloeated Costs:
Stale Examiner
TreasUTf:r's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
Genera[ Insurance
Inforntation Services
Personnel 3,472
Clerk of the Board 1,762
County AdmlNon Departmental 5,370
Public Serv/CountyAdministrator ;!,624
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 17,959
Equipment Depreciation 0
Correctional Cel1ter 0
Castle Hill 0
County Courthouse 16,383 47,571
Total Allllalble Costs $703,508
(Exhibit G, Schedule I I b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
(;enerallnsurance
The General Liability Insurance for the County. The insurance amount is reduced for the
direct charge to Other Funds.
Basis of Allocation
The basis of allocation will be the total number of full time equivalent personnel in each
department/division excluding the Road, Solid Waste, DCD, H&HS, Animal Svs. and ER
& R Funds.
(Exhibit 0-12)
Jeffelllon County Detail Allocation for Fiscal Year 2009
General Insurance
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationlNon Departmental
Clerk of Board
PeIllonneI
Information Services
General Insurance 126.25 100.00% ($271,898) ($271,898)
Prosecuting Attorney 2.00 1.58% 4,307 4,307
Auditor Payroll Actg 1.00 0.79"/0 2,154 2,154
Auditor-General Ledger 2.00 1.58% 4,307 4,307
Treasurer's Office 4.55 3.60% 9,799 9,799
State Examiner .0.00 0.00% 0 0
Civil Service 0.00 0.00% 0 0
Direct Activities
Assessor 10.12 8.02% 21,795 21,795
Auditor-Licensing 4.13 3.27"/0 8,895 8,895
Auditor-Elections 1.92 1.52% 4,135 4,135
Board of Equalization 0.24 0.19% 517 517
Clerk of Board 1.10 0.87% 2,369 2,369
Commissionelll Office 2.66 2.11% 5,729 5,729
Planning Commission 0.30 0.24% 646 646
Safety & Security 2.22 1.76% 4,781 4,781
Cooperative EJIlension 2.92 2.31% 6,289 6,289
District Court 8.81 6.98% 18,974 18,974
(Exhibit G, Schedule 128, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
General Insurance
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 7.10 5.62% 15,291 15,291
Parks & Recreation 0.00 0.00% 0 0
Plnng. & Community Dp. 0.00 0.00% 0 0
Prosecuting Attny.-Crim 8.40 6.65% 18,091 18,091
Prosecuting Attny.-Chld 0.94 0.74% 2,024 2,024
Coroner 0.00 0.00% 0 0
Sheriff 32.74 25.93% 70,511 70,511
Sheriff-Jail 15.33 12.14% 33,015 33,015
E911 Jem:om 15.98 12.66% 34,415 34,415
Superior Court 0.00 0.00% 0 0
Public Health 0.00 0.00"10 0 0
Water Quality 0.00 0.00"10 0 0
Substance Abuse 0.00 0.00% 0 0
Developmental Disabilities 0.00 0.00% 0 0
County Fair 0.00 0.00% 0 0
Law Library 0.00 0.00% 0 0
4-H After School 1.79 1.42% 3,855 3,855
County Roed Admin. 0.00 0.00% 0 0
County Roed Design 0.00 0.00% 0 0
County Roed Maintenance 0.00 0.00"10 0 0
Solid Woslo 0.00 0.00% 0 0
Equipment Rental 0.00 0.00% 0 0
Permit Center 0.00 0.00% 0 0
Animal Conlrl Services 0.00 0.00% 0 0
Clerk of the Court 0.00 0.00% 0 0
Outside Services 0.00 0.00"/0 0 0
Billed Services 0.00 0.00"10 0 0
(Exhibit G, Schedule 12a, 2 o(2)
Computation of Indirect Costs
Cost Object <>eneralInsnrance
Costs
Personnel Services
Services and Supplies 495,405
Capillll Outlay
Subtotal $495,405
Less:
Capillll Outlay $0
General Government 1,559
Billed Services 227,759 ($229,3 I 8)
Total Allowable Costs $266,087
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Accfg
Prosecuting Attorney
General Insurance
lnfonnation Services 3,064
Personnel 251
Clerk of the Board 127
County AdrnlNon Departmental 2,178
Public Serv/County Administrator 190
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 0
Equipment Depreciation 0
Correctionlll Center 0
Castle Hill 0
County Courthouse 0 5,811
Total Allocable Costs $271,898
(Exhibit G, Schedule 12 b.)
COlD1ty Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fIScal years ended December 31,2010 and 2011
Prosecuting Attorney
The Prosecuting Attorney's office prosecutes all criminal matters for Jefferson COlD1ty
and determines restitution in appropriate cases; serves as legal advisor to COlD1ty
departments and officials and represents the COlD1ty in lawsuits when the COlD1ty is a party
to the suit.
The criminal dependency and child support services component of the prosecuting
attorney is not considered an indirect cost and is allocated directly to those activities. The
criminal component of this office is identified as a direct cost center and has not been
included in the allocation.
Basis of Allocation
The basis of allocation is the estimate of actual effort spent by the attorneys for the
various personnel in each department/division.
(Exhibit G-13)
Jefferson COImty Detail Allocation for Fiscal Year 2009
Prosecuting Attorney
Organizations Units Percentage AlIocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board
Personnel
Information Services
Geneml Insurance
Prosecuting Attorney 111.00 100.00% ($213,886) ($213,886)
Auditor Payroll Actg 1.00 0.9oolo 1,927 1,927
Auditor-General Ledger 0.00 0.00% 0 0
Treasurer's Office 1.00 0.90% 1,927 1,927
State Examiner 0.00 O.Ooolo 0 0
Civil Service 0.00 0.00% 0 0
Direct Activities
Assessor 2.00 1.80% 3,854 3,854
Auditor-Licensing 0.00 0.00010 0 0
Auditor-Elections 1.50 1.35% 2,890 2,890
Board of Equalization 0.00 0.00% 0 0
Clerk of Board 0.00 O.Ooolo 0 0
Commissioners Office 39.00 35.14% 75,149 75,149
Planning Commission 1.50 1.35% 2,890 2,890
Safety & Security 0.00 0.00% 0 0
Cooperative Extension 1.00 0.90% 1,927 1,927
District Court 0.00 O.Ooolo 0 0
(Exhibit G, Schedule 138, I of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Prosecuting Attorney
Organizations Units percentage Allocation Billed Net Costs
Juvenile Services 0.00 0.00% 0 0
Parks & Recreation 0.00 0.00% 0 0
Plnng. & Community Dp. 41.00 36.94% 79.003 79,003
Prosecuting Attny.-Crim 0.00 0.00"/0 0 0
Prosecuting Attny.-Chld 0.00 0.00% 0 0
Coroner 0.00 0.00% 0 0
Sheriff 0.00 0.00% 0 0
Sheriff-Jail 0.00 0.00% 0 0
E911 JeflCom 0.00 0.00% 0 0
Superior Court 0.00 0.00% 0 0
Public Health 4.00 3.60% 7,708 7,708
Water Quality 0.00 0.00% 0 0
Substance Abuse 0.00 0.00% 0 0
Developmental Disabilities 0.00 0.00% 0 0
County Fair 0.00 0.00% 0 0
Law Library 0.00 0.00% 0 0
4-H After School 0.00 0.00% 0 0
Counly Road Admin. 2.00 1.80% 3,854 3,854
County Road Design 1.00 0.90"/0 1,927 1.927
County Road Maintenance 1.00 0.90% 1,927 1,927
Solid Waste 1.00 0.90"/0 1,927 1,927
Equipment Rental 0.00 0.00% 0 0
Pennit Center 14.00 12.61% 26,977 26,977
Animal Contrl Services 0.00 0.00% 0 0
Clerk of the Court 0.00 0.00"/0 0 0
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 1380 2 of2)
Computation of Indirect Costs
Cost Object Prosecuting Attorney
Costs
Personnel Services $825,163
Services and Supplies 31,932
Capital Outlay 11,161
Subtotal $868,856
Less:
Capital Outlay $11.161
General Government 616,631
Billed Services ($688,398)
Totul Allowable Costs $180,458
Add Allocated Costs:
Stale Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance 4.3<11
Information Services 12.251
Personnel 1,005
Clerk of the Board 510
County AdmlNon Departmental 1,417
Public Serv/County Administrator 0
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 7,254
Equipment Depreciation 0
Correctional Center 0
Castle Hill 0
County Courthouse 6,617 33,428
Totul Allocable Costs $213,886
(Exhibit G. Schedule 13 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2010 and 2011
Auditor-Payroll Accounting
This cost center represents the Payroll Accounting function within the County Auditor's
Office.
Basis of Allocation
The Payroll Accounting function with be allocated to each department/division based on
the number of full time equivalent personnel.
(Exhibit G-14)
Jefferson County Detail Allocation for Fiscal Year 2009
Auditor Payroll Accounting
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public ServicesfCounty Administrator
County AdministrationINon Departmental
Clerk of Board
Personnel
Information Services
General.lnsurance
Prosecuting Attorney
Auditor Payroll Actg 267.62 100.00% ($81,424) ($81,424)
Auditor-General Ledger 2.00 0.75% 609 609
Treasurer's Office 4.55 1.70% 1,384 1,384
Stete Examiner 0.00 0.00% 0 0
Civil Service 0.00 0.00% 0 0
Direct Activities
Assessor 10.12 3.78% 3,079 3,079
Auditor-Licensing 4.13 1.54% 1,257 1,257
Auditor-Elections 1.92 0.72% 584 584
Board of Equalization 0.24 0.09% 73 73
Clerk of Board 1.10 0.41% 335 335
Commissioners Office 2.66 0.99% 809 809
Planning Commission 0.30 0.11% 91 91
Safety & Security 2.22 0.83% 675 675
Cooperative Extension 2.67 1.00% 812 812
District Court 8.81 3.29% 2,680 2,680
(Exhibit G, Schedule 14a. I of 2)
Jefferson County Detail Allocation for Fiscal Year 2009
Auditor Payroll AccoUJiting
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 7.10 2.65% 2,160 2,160
Parks & Recreation 8.75 3.27% 2,662 2,662
Plung. & Community Dp. 11.30 4.22% 3,438 3,438
Prosecuting Attny.-Crim 8.40 3.14% 2,556 2,556
Prosecuting Attny.-Chld 0.94 0.35% 286 286
Coroner 0.00 0.00"/0 0 0
Sheriff 32.74 12.23% 9,961 9,961
Sheriff-Jail 15.33 5.73% 4,664 4,664
E911 JeftCom 15.98 5.97% 4,862 4,862
Superior Court 2.38 0.89% 724 724
Public Health 33.73 12.60% 10,262 10,262
Water Quality 5.99 2.24% 1,822 1,822
Substance Abuse 0.00 0.00% 0 0
Developmental Disabilities 0.00 0.00% 0 0
County Fair 0.00 0.00% (} 0
Law Library 0.00 0.00% 0 0
4-H After School 1.44 0.54% 438 438
County Road Admin. 11.48 4.29% 3,493 3,493
County Road Design 3.48 1.30% [,059 [,059
County Road Maintenance 28.74 10.74% 8,744 8,744
Solid Waste 8.39 3.14% 2,553 2,553
Equipment Renta[ 5.84 2.18% 1,777 1,717
Permit Center 2.00 0.75% 609 609
Animal Cot1trl Services 2.54 0.95% 773 773
Clerk of the Court 6.35 2.37% 1,932 1,932
Outside services 14.00 5.23% 4,260 4,260
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 148, 2 of2)
Compumtionofmilir~tCom
Cost Object Auditor Payroll
Costs
Personnel Services $62,981
Services and Supplies 3,628
Capital Outlay
Subtotal $66,609
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $66,609
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Accfg
Prosecuting Attorney 1,927
General Insurance 2,154
lnfonnation Services 6,129
Personnel 502
Clerk of the Board 255
County AdmlNon Departmental 545
Public Serv/County Administrator 0
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 1,538
Equipment Depreciation 362
Correctional Center 0
Castle Hill 0
County Courthouse 1,403 14,815
Total Allocable Costs $81,424
(Exhibit G, Scbedule 14 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
Auditor-General Ledger Accounting
This cost center represents the general Accounting, Budgeting, and General Ledger
function within the Auditor's Office.
Basis of Allocation
The accounting function will be allocated based on the total warrants for the year by each
department/division.
(Exhibit G-15)
Jefferson County Detail Allocation for Fiscal Year 2009
Auditor General Ledger Accounting
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger 14,338 100.00% ($ I 60,680) ($ I 60,680)
Treasurer's Office 50 0.35% 560 560
State Examiner 0 0.00% 0 0
Civil Service 6 0.04% 67 67
Direct Aetivities
Assessor 87 0.61% 975 975
Auditor-Licensing 17 0.12% 191 191
Auditor-Elections 64 0.45% 717 717
Board of Equalization 3 0.02% 34 34
Clerk of Board 25 0.17% 280 280
Commissioners Office 77 0.54% 863 863
Planning Conunission 21 0.15% 235 235
Safety & Security 106 0;74% 1,188 1,188
Cooperative Extension 353 2.46% 3,956 3,956
District Court 987 6.88% U,061 U,061
(Exhibit G, Schedule l'Sa, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Auditor General Ledger Accounting
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 508 3.54% 5,693 5,693
Parks & Recreation 698 4.87% 7,822 7,822
Plnng. & Community Dp. 197 1.37% 2,208 2,208
Prosecuting Attny.-Crim 194 1.35% 2,174 2,174
Prosecuting Attny.,.Ghld 24 0.17% 269 269
Coroner 28 0.20% 314 314
Sheriff 813 5.67% 9,111 9,111
Sheriff-Jail 355 2.48% 3,978 3,978
E911 JeffCom 369 2.57% 4,135 4,135
Superior Court 1,151 8.03% 12,899 12,899
Public Health 1,104 7.70% 12,372 12,372
Water Quality 275 1.92% 3,082 3,082
Substance Abuse 0 0.00% 0 0
Developmental Disabilities 0 0.00% 0 0
County Fair 273 1.90% 3,059 3,059
Law Library 15 0.10% 168 168
4-H After School 53 0.37% 594 594
County Road Admin. 913 6.37% 10,232 10,232
County Road Design 0 0.00% 0 0
County Road Maintenance 0 0.00% 0 0
Solid Waste 602 4.20% 6,746 6,746
Equipment Rental 1,021 7.12% 11,442 11,442
Permit Center 13 0.09% 146 146
Animal Contrl Services 226 1.58% 2,533 2,533
Clerk of the Court 155 1.08% 1,737 1,737
Outside Services 3,555 24.79% 39,839 39,839
Billed Services 0 0.00% 0 0
(Exhibit G, Schedule 150, 2 of2)
Computation of Indirect Costs
Cost Object Auditor-General Ldll
Costs
Personnel Services $127,210
Services and Supplies 7,256
Capital Outlay
Subtotal $134,466
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $134,466
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g 609
Prosecuting Attorney 0
General Insurance 4,307
Information Services 12,257
Personnel 1,005
Clerk of the Board 510
County Adm!Non Departmenta] 1,10]
Public Serv/County Administrator 0
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 3,077
Equipment Depreciation 542
Correctional Center 0
Castle Hill 0
County Courthouse 2,807 26,214
Total Allocable Costs $160,680
(Exhibit G, Schedule 15 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
Treasurer
The County Treasurer receives and keeps all monies of the County and receipt for the
same, only as authorized by the charter and ordinances of Jefferson County and statutes
of the State of Washington and only upon warrants duly issued. All deposits and
accounts shall be carried in the name of the Jefferson County.
Basis of Allocation
The basis of allocation is the total number cash receipts issued by each
department/division.
(Exhibit G-] 6)
JeffetSon County Detail Allocation for Fiscal Year 2009
Treasurer
Organizations Units Percentage AJlocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Dl:preciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office 10,441 100.00% ($201,943) ($201,943)
State Examiner 0 0.00% 0 0
Civil Service 0 0:00% 0 0
Direct Activities
Assessor 36 0.34% 696 696
Auditor-Licensing 383 3.67% 7,408 7,408
Auditor-Elections 22 0.21% 426 426
Board of Equalization 0 0.00% 0 0
Clerk of Board 0 0.00% 0 0
Commissioners Office 27 0.26% 522 522
Planning Commission 0 0.00% 0 0
Safety & Security 0 0.00% 0 0
Cooperative Extension 79 0.76% 1,528 1,528
District Court 648 6.21% 12,533 12,533
(Exhibit G, Schedule 16a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Treasurer
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 82 0.79% 1,586 1,586
Parks & Recreation 607 5.81% . 11,740 11,740
Plnng. & Conununity Dp. 713 6.83% 13,790 13,790
Prosecuting Attny.-Crim 37 0.35% 716 716
Prosecuting Attny.-Chld 12 0.11% 232 232
Coroner 2 0.02% 39 39
Sheriff 268 2.57"/0 5,183 .5,183
Sheriff-Jail 53 0.51% 1,025 1,025
E911 JeffCom 108 1.03% 2,089 2,089
Superior Court 7 0.07% 135 135
Public Hcalth 1,869 17.90% 36,149 36,149
Water Quality 123 1.1 SO/O 2,379 2,379
Substance Abuse 0 0.00% 0 0
Developmental Disabilities 0 0.00% 0 0
County Fair 398 3.81% 7,698 7,698
Law Library 43 0.41% 832 832
4-H After School 4 0.04% 77 77
County Road Admin. 227 2.17% 4,390 4,390
County Road Design 0 0.00% 0 0
County Road Maintenance 0 0.00% 0 0
Solid Waste 1,744 16.70% 33,731 33,731
Equipment Rental 155 1.48% 2,998 2,998
Permit Center 418 4.00% 8,085 8,085
Animal Contrl Services 328 3.14% 6,344 6,344
Clerk of the Court 381 3.65% 7,369 7,369
Outside Services 1,667 15.97% 32,242 32,242
Billed Services 0 0.00% 0 0
(Exhibit H, Schedule 16a, 2 of 2)
Computation ofIndirect Costs
Cost Object Treasurer
Costs
Personnel Services $293,709
Services and Supplies 23,050
Capital Outlay
Subtotal $316,759
Less:
Capital Outlay $0
General Government 195,620
Billed Services ($195,620)
Total Allowable Costs $121,139
Add Allocated Costs:
Stale Examiner
Treasurer's Office
Auditor-General Ledger 560
Auditor -Payroll Accfg 1,384
ProsecutingAttorney 1,927
General Insurance 9,199
Information Services 27,885
Personnel 2,286
Clerk of the Board 1,160
County AdmfNon Departmental 992
Public Serv/County Administrator 0
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 17,447
Equipment Depreciation 1,448
Correctional Center 0
Castle Hill 0
County Courthouse 15,915 80,804
Total Allocable Costs $201,943
(Exhibit G, Schedule 16 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 201 0 and 2011
State Examiner
The State Examiner represents the Audit Fees charged by the State Auditor to the County
for the annual audit costs.
Basis of Allocation
The basis of allocation will be the total direct cost of each department/division.
(Exhibit G-17)
Jefferson County Detail Allocation for Fiscal Year 2009
State Examiner
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board
Personnel
Information Services
Genernllnsurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner 22,204,174 100.00% ($22,170) ($22,170)
Civil Service 1,938 0.01% 2 2
Direct Aetlvlties
Assessor 665,016 3.00% 664 664
Auditor-Licensing 272,470 1.23% 272 272
Auditor-Elections 227,G38 J.(}2% 227 227
Board of Equalization 5,477 0.02% 5 5
Clerk of Board 64,930 0.29% 65 65
Commissioners Office 313,229 1.41% 313 313
Planning Commission 24,419 0.11% 24 24
Safety & Security 147,658 0.67% 147 147
Cooperative Extension 416,335 1.88% 416 416
District Court 640,143 2.88% 639 639
(Exhibit G, Schedule 170, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
State Examiner
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 850,292 3.83% 849 849
Parks & Recreation 533,979 2.40"1.> 533 533
Plnng. & Community Dp. 1,186,289 5.34% 1,184 1,184
Prosecuting Attny.-Crim 815,782 3.67% 815 815
Prosecuting Attny.-Ch1d 53,075 0.24% 53 53
Coroner 20,347 0.09% 20 20
Sheriff 3,120,805 14.06% 3,116. 3,116
Sheriff-Jail 1,479,793 6.66% 1,478 1,478
. E911 JeOCom 1,821,613 8.20% 1,819 1,819
Superior Court 421,919 1.90% 421 421
Public Health 3,673,755 16.55% 3,668 3,668
Water Quality 909,895 4.10% 908 908
Substance Abuse 0 0.00% 0 0
Developmental Disabilities 0 0.00% 0 0
County Fair 0 0.00% 0 0
Law Library 9,031 0.04% 9 9
4-H After School 62,736 0.28% 63 63
County Road Admin. 1,773,492 7.99% 1,771 1,771
County Road Design 0 0.00% 0 0
County Road Maintenance 0 0.00% 0 0
Solid Waste 853,972 3.85% 853 853
Equipment Rental 1,152,968 5.19% 1,151 1,151
Permit Center 93,034 0.42% 93 93
Animal Conttl Services 225,541 1.02% 225 225
Clerk of the Court 367,203 \.65% 367 367
Outside Services 0 0.00% 0 0
Billed Services 0 0.00% 0 0
(Exhibit G, Schedule 1780 2 of2)
Computation of Indirect Costs
Cost Object State Examiner
Costs
Personnel Services $21,990
Services and Supplies 0
Capital Outlay
Sobtotal $21,990
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $21,990
Add Allocated Costs:
State Examiner
Treasurer's Office 0
Auditor-General Ledger 0
Auditor .Payroll Acct'g 0
Prosecuting Attorney 0
General Insurance 0
Information Services 0
Personnel 0
Clerk of the Board 0
County AdmlNon Departmental 180
Public ServlCounty Administrator 0
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 0
Equipment Depreciation 0
Correctional Center 0
Castle Hill 0
County Courthouse 0 180
Total Allocable Costs $22,170
(Exhibit G, Schedule 17 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2010 and 2011
Civil Service
The Civil Service Office recruits, tests, processes and hires the best qualified applicants
for all positions requested by the Sheriff. The Office also hears and makes a
determination on any appeal filed with the Civil Service Commission.
Basis of Allocation
The basis of allocation is the number of full time equivalent personnel within the Sheriff's
Office.
(Exhibit 0-18)
Jefferson County Detail Allocation for Piscal Year 2009
Civil Service
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilitie)l Courthouse ______._.u..___
Facilities Correctional
Pacilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board
Personnel
Infonnation Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
Slate Examiner
Civil Service 48.07 ($2,648) ($2,648)
Direct Activities
Assessor 0.00 0.00% 0 0
Auditor-Licensing 0.00 0.00"10 0 0
Auditor-Elections 0.00 0.00% 0 0
Board of Equalization 0.00 0.00% 0 0
Clerk of Board 0.00 0.00% 0 0
Commissioners Office' 0.00 0.00% 0 0
Planning Commission 0.00 0.00% 0 0
Safety & Security 0.00 0.00% 0 0
Cooperative Extension 0.00 0.00% 0 0
District Court 0.00 0.00% 0 0
(Exhibit G, Schedule lSa, I of 2)
Jefferson County Detail Allocation for Fiscal Year 2009
Civil Service
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 0.00 0.00% 0 0
Parks & Recreation 0.00 0.00% 0 0
Plnng. & Community Dp. 0.00 0.00% 0 0
Prosecuting Attny.-Crim 0.00 0.00% 0 0
Prosecuting Attny.-Chld 0.00 0.00% 0 0
Coroner 0.00 0.00% 0 0
Sheriff 32.74 68.11% 1,804 1,804
Sheriff-Jail 15.33 31.89% 845 845
E911 JefK:om 0.00 0.00% 0 0
Superior Court 0.00 0.00"10 0 0
Public Health 0.00 0.00% 0 0
Water Quality 0.00 0.00% 0 0
Substance Abuse 0.00 0.00% 0 0
Developmental Disabilities 0.00 0.00% 0 0
County Fair 0.00 0.00% 0 0
Law Library 0.00 0.00% 0 0
4-H After School 0.00 0,00% 0 0
County Road Admin. 0.00 0.00% 0 0
County Road Design 0.00 0.00"10 0 0
County Road Maintenance 0.00 0:00% 0 0
Solid Waste 0.00 0.00"/. 0 0
Equipment Rental 0.00 O.OO"A> 0 0
Permit Center 0.00 0.00% 0 0
Animal Contrl Services 0.00 0.00% 0 0
Clerk of the Court 0.00 0.00"10 0 0
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 18a, 2 of 2)
Computation of Indirect Costs
Cost Objeet Civil Service
Costs
Personnel Services $1,938
Services and Supplies 0
Capital Outlay
Subtotal $1,938
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $1,938
Add Allocated Costs:
Slale Examiner 2
Treasurer's Office 0
Auditor-General Ledger 67
Auditor -Payroll Acct'g 0
Prosecuting Attorney 0
General Insurance 0
Information Services 0
Persoime] 0
Clerk of the Board 0
County-AdmlNon Departmental 16
Public Serv/County Administrator 0
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 625
Equipment Depreciation 0
Correctional Center 0
Castle Hill 0
County Courthouse 0 710
Total AIIOl:llble Costs $2,648
(Exhibit G, Schedule ]8 b.)
Jefferson County Program Description
Assessor
The Assessor is responsible for the establishment and maintenance of standards and
procedures for the appraisal of real and personal property for ad-valorem tax purposes.
The Assessor is also responsible for maintaining a mapping system reflecting new plats;
segregations and mergers of real property; changes to roads, streets, alleys, and highways.
The Assessor's Office certifies values and taxes to the County Treasurer for collection and
maintains accurate records of same. Other areas of responsibility include the
coordination of data processing and assisting in the design of Electronic Data Processing
systems for staff supervision, training, and forms control.
Auditor-Licensing and Elections
The Auditor activity includes the auto license and elections function. These functions are
considered a direct cost objective of the County and are not considered an indirect cost
activity.
The auto license unit receives and processes all motor vehicle and vessel renewals and all
types of title transactions. It receives monies for these transactions and supplies owners
with currant decals, registrations, and plates.
The elections unit is the Chief Voter and Registrar &td Ex-Officio Supervisor. The
objectives of this department are to provide for the continuous registration of qualified
persons wishing to vote and to conduct all requested special and annual primary and
general elections held in the County.
The Auditor-General function is the accounting unit of the County. The accounting unit
is listed under the central service costs and included as an indirect cost. The two
functions listed in the indirect cost are general accounting and payroll accounting.
Board of Equalization
The Board of Equalization is a statutory board responsible for hearing property owners'
appeals of assessed evaluation placed on property by the Assessor. The Board and its
staff receive appeals from property owners, hold hearings in which the appellant and the
Assessor's staff testify and -submit exhibits and issue decisions on appeals.
(Exhibit H-I)
. Jefferson COUnty Program Descriptio.. ..........
Clerk of the Board
Th7' Clerk()f the Board is responsible for>recordfugthe.minutes for'the CO\lnty
Commissioners... The administrative support provided to the dep<dtments is included as
l1Il indirect costs. .' . .
Commissioners Office
The Jefferson County Board of County, Commi!lSioners is responsible for providing
legislativelU1d aQrninistrative services to Jefferson County. The purpose of this .
department is to identify and clarify the needs of the people, to insure that Jefferson
. Countyresp<>ndS to those needs. and .to provide adlninistration to 'carry. out this.work
efiicientIyandcosteffectively. . .
Planning CommiSsion
The. Planning Commi!l'lion performs l1Il oversight ftmction for pJannirigwithinthe
County. . . .
Connty,Administrator
The County Adn:ilirlstrator serves as the admlnistrative head of theCou;nty, arid is
resPOnsible. for. implementing policies and programs' Of the BOCC along with. the
admi11i$tration of all Board depai1:tnents. .
Cooperative Extension'
. The CeuplllativeExtension Program provides .. the resources of. WashUt,gton State
University College of Agriculture and Home EcOnomics to t:lJ.e citizens. of Jefferson
. County. The services are provided by extension agents. support staff and Wa$ington
State extension specialists that are located within the County. .
(Exhibit H-2)
Jefferson County Program Description
District Court
The Court opens cases within the District Court. Normally, each case is scheduled for
adjudication before a judge or jury. Administrative functions of the Court include:
scheduling court appearance dates, issuing notices, summonses and warrants as ordered
by judges, recording dispositions, and performing cashiering services. The bailiffs'
primary functions are to maintain order in the court rooms and to escort prisoners.
Juvenile Services
The primary function of this program is to provide counseling to problem youth and to
make arrangements to house youth who will be detained to insure their availability for
court, to protect the community or the youth, and as punishment for their offenses.
Parks and Recreation
The Parks and Recreation Program provides ground maintenance, custodial support and
other services upon request by community groups for recreational activities and special
events. It provides recreational programs for the residents of Jefferson County to include
a gymnasium, adult and youth activities, safety programs and additional requested self-
. supporting programs. It also provides recreational and social programs for Jefferson
County Senior Citizens.
Planning and Community Development
The Planning Department provides service to the public dealing with all and use controls.
To a large extent the efforts are directed at the permitting process, such as Subdivisions
and Zoning. With the recognition of a large urban unincorporated population, providing
development controls and coordination through our "lead agency" status requires the
greatest expenditure of Planning that will allow the County to. grow along logical
guidelines. This diCtates that Long Range Planning, Community Development, and the
permit/process must be coordinated to facilitate better services and allocation of scarce
resources.
(Exhibit H-3)
Jefferson Connty Program Description
Prosecutor
The Prosecutor protects life and property; and maintains law and order through.
enforcement of criminal law and traffic ordinances. The Prosecutor prosecutes and
represents the State in all. criminal matters occurring within Jefferson County. This
represents the costs of the Criminal Prosecutor's Office and is considered a direct cost of
the County. The Prosecutor's Office listed under Central Service Costs is the Civil
Prosecutor's Office and is considered an indirect cost of the County.
Prosecuting Attorney Child Support
The Prosecutor Non-Support represents the cost of the prosecution function related to
child support enforcement. This program provides a legal means for parents with
children to receive child support payments from absent parents that are unwilling to pay.
The program is funded through the State of Washington with Federal Funds.
Coroner
Investigation of all deaths in Jefferson County come under the jurisdiction of the Coroner.
The deaths that require investigation are those resulting from violence, that is, from
accident, homicide and .suicide; those caused by natural disease processes where the death
OcCUTS suddenly and without warning, home deaths, and those hospital deaths there the
victim dies within 24 hours of admission.
Sheriff
The Sheriff's Office is the legal enforcement body of the County. It includes the
following functions:
Civil: The Civil Division serves all civil processes and enforces all court orders and
judgments. It serves all subpoenas and warrants for the Prosecuting Attorney's Office.
Investigative: The Investigative Division develops information and conducts
investigations of criminal activities within Jefferson County.
Patrol: The Patrol Division provides routine police patrol services for all unincorporated
areas of Jefferson County, 24 hoUTS per day, 365 days per year.
Staff Suoport: The Staff Support Division is responsible for the administrative and
supportive services of the Sheriff's Department.
(Exhibit H-4)
Jefferson County Jail Rates for Fiscal Year 2009
Per Diem Rate for Housing Contract Prisoners
Jail Costs
Less: HosplRXlAmbulfDentist
I Inmate Meth Treatment
Rmfbo8l'd paid by other agencies
Reimb Jail Mental Health Nurse
Roomlboard/Misc. Fees
Costs Allocated from Sheriffs Office
Costs Allocated from County-wide
Total
$ 1,479,792
(210,158)
(22,056)
(10,703)
(24,916)
(2,525)
153,740
518,009
$ 1,881,184
Avemge Daily Population (2009)
Multiplied by 365 Days
Total Jail Costs
45.1
16,462
1,881,184
Per Diem Rate
(Costs Divided by Population)
$
114.28
(Exhibit H-4, Schedule A)
Jefferson County Jail Rates for Fiscal Year 2009
Annual Fringe Services &
Sheriffs Executive Office Salwy Benefits Supplies Total
Sheriff 74,437 13,034 34,380 121,851
Administrative Secretmy 47,026 18,074 9,240 74,340
Receptionist/Data Entry 75,508 36,999 27,720 140,227
Total $ 196,971 $ 68,107 $ 71,340 $ 336,418
Annual Fringe Services &
Legal Services Salwy Benefits Supplies Total
Chief Civil Deputy 60,370 17,277 14,580 92,227
Clerk 33,846 17,049 9,240 60,135
Total $ 94,216 $ 34,326 $ 23,820 $ 152,362
Percentage of Sheriff's Administrative Office Applicable to Jail
Jail
Cost Centers Total Costs Percentage
Sheriffs Executive Office $ 336,418 37% $
Chief Civil Deputy 92,227 10%
Clerk 60,135 33.33%
Total $ 488,780 $
Allocable
to Jail
124,475
9,223
20,043
153,740
(Exhibit H-4, Schedule B)
Jefferson Connty Program Description
Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriffs
Department under the authority of the laws of the State of Washington that govern the
operation of jails. It provides jail services for pre and post trial prisoners for the State by
law, the. City of Port Townsend and to other cities and counties by mutual agreement. Jail
services are provided to any government agency with legal authority to have custody of
prisoners while they are in transit through Jefferson County. The Jail provides its
inmates with a nutritious diet, medical care, protection of their constitutional rights,
assurance of their personal safety, and programs for self-improvement as they are
available.
Enhanced 91 I-Jeff Com
The Jefferson County Enhanced 911 Telephone System is designed to provide upgraded
emergency telephone service within the County, and is responsible for maintaining
communications 24 hours per day -for law enforecement and emergency providers.
Superior Court
The Superior Court for Jefferson County utilizes judges and to hear and resolve civil and
criminal disputes. The Superior Court hears and disposes of these cases as required by
law for the prompt and efficient administration of justice. The Superior Court
Administrator's Office has been designated by the Superior Court and the Jefferson
County Commissioners to provide administrative support to the Superior Court.
Public Health
The Health and Human Services is responsible for providing social and health services
for County residents. These services are provided primarily through subcontracts.
Health: The department operates 30 public health nursing programs including
immunization, communicable disease investigation, WIC supplemental food, maternity
support and family planning. The seven environmental health services provided include
on-site sewagelliquid waste, food program and water program.
Develoomental Disabilities: The Developmental Disabilities Program is part of the
Human Services Department and primary services are provided by subcontractors. This
section is responsible for the administration, planning, coordination, contracting and
monitoring of these services.
(Exhibit H-5)
Jefferson County Program Description
Water Quality
Protects and restores high-quality habitat for fish and wildlife, and obtain the best
scientific information and provide that information to all county departments to make
planning decisions for land use and infrastructure.
County Fair
There are buildings to maintain on the grounds. The fair has continued to grow in
attendance, exhibits, and total number of entries requiring more premium money, labor,
and security to adequately handle the fair.
Law Library
This represents the cost of maintaining a law library within the County.
County Roads
The Roads Cost Center is comprised of the following functions: .
County Road Administration: The County Road Administration provides management
and support for the other functions of the Road Department.
County Road Design Construction: The County Construction provides improvement,
through construction projects, sections of the County Road System which, by priority
analysis, are indicated to be most cost effective, thereby carrying out the annual element
of the long range program in keeping with the program goals to provide cost effective
improvements which will improve safety, provide increased capacity and accessibility
and reduce upkeep costs.
County Road Facilities: The County Road Facilities provides for and maintains a
physical plant for the Department. The general objective of the program is then to
provide adequate, well maintained facilities. This is an indirect cost function and is
allocated to the various buildings.
County Road Maintenance: The County Road Maintenance provides maintenance service
on County roads by gravelirig and patching roadway surfaces, cleaning and replacement
of drainageways and structures, inspection and repair of bridges, snow removal and
sanding, and sign replacement.
(Exhibit H-6)
Jefferson County Program Description
Solid Waste
The Solid Waste Utility is responsible for collection and disposition of all solid waste
within the County. This department is also responsible for the management of the
landfill.
Equipment Rental
The Equipment Rental Fund provides the needed equipment for rental to the County
Road Department and other departments. Managing the rental rates of the equipment to
keep them current with operating costs and depreciation. Managing the replacement of
equipment and preparing specifications for equipment purchase to maintain an efficient
operating fleet. Providing cost accounting records on equipment to maintain a proper
replacement schedule.
Permit Center
The Permit Center serves the citizens of Jefferson County when they inquire about and/or
apply for permits related to the development of property. The Permit Center expedites
and coordinates the application and review of permits. The Permit Center also assists
several departments including Long Range Planning, Department of Public Works, and
the .
Environmental Health Division of the Jefferson County Health Department in their
permit activities. The Building Division administers and enforces the Uniform Building
Code, the Washington State Energy Code and land use/construction codes pertaining to
the construction, alteration and use of new and existing structures within unincorporated
Jefferson County. These activities include building permit processing, plan review,
issuing of permits, and field inspections of construction projects for compliance with
adopted codes.
Animal Control Services
The Animal Control Services function, which is administered by the Sheriff's Department
serves the public by providing protection from stray Anil11111s and housing animals that do
not have homes.
(ExhibitH-7)
Jefferson County Program Description
Clerk of the Court
. Staff of the office of the County Clerk attend all proceedings in Superior and Juvenile
Courts, recording judicial decisions and maintaining control of all exhibits and
documents filed. The Clerk provides es parte services, maintains case files in digital and
paper formats, keeps recordings of court proceedings and administers the Registry of the
Court. The Clerk's office also administers jury selection for District and Superior Courts;
collects and disburses civil garnishments, criminal fines, restitution and support
payments; assigns and satisfies judgements; issues warrants, summon's, writs, and letters
testamentaty; assists with various types of protection orders; and through the Courthouse
Facilitator program, provides forms and assistance to pro se parties in family court
matters.
Outside Users
Outside Users are entities outside the County govermnent that have not been specifically
listed and are provided some indirect services.
Billed Users
Billed Users are entities in and outside the County govermnent that have been charged for
services provided by the county.
(Exhibit H-8)