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STATE OF WASHINGTON
County of]efferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 20 I 0 and
2011
RESOLUTION NO --3.b.10
WHEREAS, the General Fund provides services to various funds,
departments, agencies, districts and municipal organizations in Jefferson County; and,
WHEREAS, Jefferson County; tlu;ough 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
municipal corporations; . .
NOW, THEREFORE, BE IT RESOLVED, the "Jefferson CountyFederal
Central Services Cost JUlocation Plan and Indirect Cost 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 corporations.
APPROVEDANDADOPTJWthis lIP t!YclaYOf ~J-.2010.
JEFFERSON COUNTY
BOARD;?F COMMISSIONERS
Dantf~4-'
~~M
Lorna Delaney, CM~
Clerk of the Board
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, I 86
Prosecuting Attorney.Criminal 132,900
Prosecuting Attorney-Child 19,147
Coroner 539
Sheriff 391,740
Sheriff - Jail 505,337
E911.JeffCom 113,818 113,818
Superior Court 109,212
Public Health 196,25 I
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 Court 91,332
Outside Services 76,341
$ 2,985,044 $ 362,817
Or' ~ r'1w:l. 'g' II '1}Il!
JEFFERSON COUNTY
FISCAL YEARS 2010 AND 2011 COUNTYWIDE COST ALLOCATION PLAN
PORT TOWNSEND, W ASmNGTON
thereby certify that the information contained in the attached.Jefferson County Indirect
Cost. Allocation. PlaIl 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 ~esthe
implementing instructions contained in the Guide OASC-IO published by the Department
of Health and Human Services. It was prepared using actual. costs for fiscal year 2009.
1 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
lega1obligations of the grantee/contractor and allowable under the governing cost
prinCiples, (2) that the sliIIle costs that have been treated as indirect costs have not been
claimed as clirect 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 asa basis. for acceptance of the rate(s) agreed to herein is not
subsequently found to be materially inaccurate.
.........u~
David Sullivan, Chairman
. Jefferson County Commissioners
~..~.
Donna M. Eldridge .
Jefferson County Auditor
.
..~..~
c:J eLl) fQ.
/'
(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
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
Summary of Stepdown Allocation
Exhibit E
Divisional Summary Allocation
Exhibit F
Detailed Administrative Allocation
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. 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
15. Auditor General Ledger Accounting
16. Treasurer's Office
17. State Examiner
18. Civil Service
Exhibit G
JEFFERSON COUNTY
FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN
AND INDIRECT RATE PROPOSAL
For the Fiscal Years 2010 and 2011
Introduction
This Central Service Cost Allocation Plan and Indirect Rate Proposal is prepared in
accordance with applicable Federal .guidelines. These guidelines are set forth in the
Office of Management and Budget Circular A-87 and in the Department of Health and
Human Services Guide OASC-IO.
Purpose
The purpose of this document is to identify indirect central service costs, determine a
reasonable basis for allocating these costs, and then calculate the costs to be allocated to
each operating activity. These allocated costs, together with specific department/division
indirect and direct costs, are used to develop the Indirect Rate Proposal for the fiscal years
2010 and 2011. The document follows the cost principles contained in A-87 in order that
Federally assisted programs have their fair share of costs recognized under these
principles, except where restricted or prohibited by law.
Defmitions
The following terms are used:
1. Central Services Cost centers or departments that provide services, usually
administrative in nature, to other departments.
2. Operating Departments Cost centers or departments that provide services
according to their respective purposes, primarily to the general public.
3. Allocation Basis A quantitative measurement related to service provided
by central service departments to operating 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-I0,
with modifications to meet the local conditions.
The development of this central service cost allocation plan uses the following steps:
1. 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 (ExhibitG, 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.
Allocate 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 fate 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 County.
(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 Sheriffs Department
(Exhibit C)
Jefferson County Employee Cost for Three County Offices
Overhead Rate for Employees in Auditor's Office
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 3 1.60%
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-I)
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 staff within 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)
. . Jefferson County.
County- Wide Cost AJloca~onFY 20 1 0120 11
Using 2009 Costs
. Total Costs not Indirect Direct Fringe &. All
Cost Allowable Costs ~ Other Direct
Assessor 665,017 3,806 492,772 168,439
Auditor" Accounting 134,466 134,466
Auditor - Payroll . 66,609 66,609
Auditor .. Management 91,370 20,679 20,679 16,170 33,842
Auditor - LicenselR.ecording 117,331. 161 120,949 56,221
Auditor -Elections 227,038 49 96,677 .130,312
Clerk of the Court 367,204 157 251,342 115,70S
County Adm '.276,073 194,245 81,828
BOCC 378,158 4,514 273,412 100,232
Board of Equalization 5,478 4,725 753 '.,
Civil ServiCe COnu'llfssion 1,938 1,938
Planning Commission 24,420 8,992 15,428
Safety&' SecuritY 147,658 3,240 5,142 90,129 49,147
ComrnunitySetvices 1$3,353 4,500 148,853
District Court 640,142 1;187 430,847 208,108
Juvenile Services 850,293 10,516 342,696 497,08J
, Prosecutor-Crbttinal 635,324 12,518 459,498 163,308
Prosecutor-CivIl - 180;458 180,458
Prosecutot..cbild Support 53,()75 38,819 14,256
ProsecutOr-Crime Victims 63,097 44,106 18,991
Ptosecutor-Corbner 20,347 20,347
Sheriff-Adm . 700,020 30,730 421,449 247,841
Sheriff-Investigation 326,427 . '25,890 214,423 86,114
SberiftWattol 1,217,815 201,881 680,836 335,098
Sheriff-Traffic 830,497 . 113,505 536,670 180,323
Sheriff-Jail 1,479,793 i2,487 . . 715,408 731,898
Risk MgmtJSearch &. Rescue/Code 46,046 6,919 ~9,126
Su,periorCourtlLaW Library 430,950 9,755 128,792 292,403
Treasurer&. O&M 340,245 150 240,147 99,948
Non-Dept.-State Auditor . 21,990 21,990
Non-Dept.-Insurance for Cnty .493,846 227,759 266,0$7
Non-Dept.i"Training Support 52,769 52,769 .
Noo-Det>tAdiscellane()us · 596,822 729 596,093
. Non-Dept-Interftm~Pymnt 1,222,557 . 1,222,557
Auditor's.O&.M 202,4:34 174,634 4,092 23,708
Courthouse Facilitator 7,9U 5,028 .2,883
Boating Safety 15,657 "- 7,018 8,639
WSU LearningCeJ)ter. 416,336 9,664 88,727 317,945
4-6 .62,736 34,43 I 28,305
Economic Developrnent 24,737 24,737
Jem:=om Enhancement 606,266 454,266 152,000
E-911 Jem:=om 1,821,614 583.256 729,354 509,004 .
Grant Management 243,553 243,553
Hotel-Motel 307,646 303,451
Public(HeaJdl 3,673,754 1,677,953 1,320,298
(Exhibit O.Schedule 1)
. Department.
Water Quality
AnimalSeMces
Mental Health
Chemical Dependen~lMental Health
JC Drng Fund
. Sl;1eriffDrug Investigation
Trial. Counlmprovements
Public Defense .
.' - . ..
. CommunityDevefOpment
Federal. forest Title III
JCAtfotdable H~ing
. · Veterans Relief
W'atefPolluti<)n Control Loan
Patb& Recreation
.. .CoumyParks . Improvement
Post Harve.st Timber Management
Roads .
Facilities
. .........OepreciationaIl<lWance-Courth<>USe
.FloodIStonnwaterMgmt .
Q:uilcenelBritulonFlood Control
ConstnlCtlon.& Renovation
County Capital Improvement
Capital Improvement Courthouse
HJ Carroll Park Fund
PubiiclnfrastructUre
Conservation Ftitul'es
. Solid WaSte
. tri Area Sewer
BR&R
... Infol1nation Services
. . . ... .. Jef;fersonCounty
County..Wige Cost AlIocatiQnfY4QI0f2011
Using 2009 Costs
Total
Cost
909,895
233,242
39~700
406~73
4,112
72,579
16,21l
32,929
1.279,324
90,0:3.6
89;305
51,189
1,883
539,541.
74,921
15.430.
7 ,41~,415
900,937
249,906
632
677
98,432
777,068
. 48,136
91,1$6
151,929
$66,097
2,588,178
671.046
1,44:3.;913
1~086;655
CoSts not
AlIowabte
81,9.89
49,359
156,726
6,000
..1,883
74,439
4,919
15~OOO
.2,850,859
284,385 .
1(j,9S2
777,068
45.000
n,929
151,929
.. 86(;,Q97 ..
559,538
....... 89
1,443,913
480;7l8
~60;S82
104,105
.260,161
35,0~
188
2,t28,67~
616,552
. 249,906
419
503
..9,110
. 2,219.
.14,043
354,488
~~i3SO'
567,324
79,278
39,100
249,547
4,172
72,519
..5,711
32~929 .
380,310
89,305
4S;789
204,941
34;956.
242.
2,432.883.
153
114
12,310
917
. 5,784
1,674,1'2
~17,607
Total
· .lndiJ'ectCostRate Computation:
Identifiable IndirectCost=
. DireetSalaries~ Wages=
40,546.216.
2,417~507
. 12,013.578
12~138.151
2,417,507
12,013,578.
.13,91'1,Q40
. ..,
20~OZ% .
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 Jeff Com
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 0, Schedule 2)
Indirect Cost
County-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 I of Exhibit E, schedule I, 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 Summary Allocation for Fiscal Year 2009
County Castle Correctional
Organizations Total Costs Courthouse Hill Center
Central Service Costs
County Courthouse $249,906 ($249,906)
Castle Hill 145,183 0 ($145,183)
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 AdmlNon 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
Cieneral Insurance 266,087 0 0 0
Prosecuting Attorney 180,458 6,617 0 0
Auditor Payroll Actg 66,609 1,403 0 0
Auditor-Cieneral 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 Activites
Assessor 23,0 II 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 I, I of2)
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 Disabilty 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 of the Court 15,835 0 0
Outside Services 0 0 0
Billed Services 0 0 0
Total Costs $3,156,657
(Exhibit E, Schedule 1,2 of2)
Jefferson County Summary Allocation for Fiscal Year 2009
Facilities Facilities Facilities Public County Adm
Organizations Courthouse Correctnl Castle Hill Services Non Deptmntl
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Facilities Courthouse ($265,55 I)
Facilities Correctional 0 ($27 I ,499)
Facilities Castle Hill 0 0 ($175,880)
Public Serv/County Adm 8,379 0 0 ($52,721 )
County AdmlNon Dept 0 0 0 931 ($195,176)
Clerk of the Board 1,388 0 0 418 523
Personnel 3,077 0 0 304 1,025
Information Services 17,959 0 0 2,624 5,370
General Insurance 0 0 0 190 2,178
Prosecuting Attorney 7,254 0 0 0 1,477
Auditor Payroll Actg 1,538 0 0 0 545
Auditor-General Ledger 3,077 0 0 0 1,101
Treasurer's Office 17,447 0 0 0 992
State Examiner 0 0 0 0 180
Civil Service 625 0 0 0 16
Direct Activites
Assessor 25,226 0 0 0 5,444
Auditor - Licensing 13,957 0 0 0 2,231
Auditor - Elections 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 16,671 0 0 0 2,564
Planning Commission 0 0 0 0 200
Safety & Security 0 17,061 0 843 1,209
Cooperative Extension 0 0 0 1,022 3,409
District Court 29,741 0 0 0 5,241
(Exhibit E, Schedule 2, Iof2)
Jefferson Courity Summary Allocation for Fiscal Year 2009
Facilities Facilities Facilities Public County Adm
Organizations Courthouse Correctnl Castle Hill Services Non Deptmntl
Juvenile Services 23,350 0 0 0 6,961
Parks & Recreation 0 0 0 3,323 4,372
Plnng & Corom Devel 0 0 0 4,292 9,712
Prosecuting Atty-Crim 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
E91 1 - 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 ofthe 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, 2 of2)
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 Hill
Correctional Center
Facilities Co.urthouse
Facilities Correctional
Facilities Castle Hill
Public Serv/County Adm
County Adm/Non Dept
Clerk ofthe Board ($67,524)
Personnel 204 ($132,668)
Information Services 1,762 3,472 ($703,508)
(]eneral 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-{]eneral 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 1I,767 4,135 2,890
Board of Equalization 61 121 1,471 517 0
Clerk of the 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, I of2)
Jefferson County Summary Allocation for Fiscal Year 2009
Clerk of Information General Prosecuting
Organizations 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
Plong & Comm 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
E911 - JeffCom 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)
(Exhibit E, Schedule 4, 1 of2)
Jefferson County Summary Allocationfor Fiscal Year 2009
Auditor Auditor State Civil
Organizations Payroll Gen-Ledger Treasurer Examiner Service
Juvenile Services 2,160 5,693 1,586 849 0
Parks & Recreation 2,662 7,822 11,740 533 0
Plnng & Comm Devel 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 O. 314 39 20 0
Slleriff 9,961 9,111 5,183 3,116 1,804
Sheriff - Jail 4,664 3,978 1,025 1,478 845
E911 - JetfCom 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
Substance 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 1,15] 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 HiII
Correctional Center
Facilities Courthouse
Facilities Correctional
Facilities Castle HiII
Public Serv/County Adm
County AdmINon Dept
Clerk of the Board
Personnel
Information Services
CJeneral Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-CJeneral Ledger
Treasurer's Office
State Examiner
Civil Service
Direct Activites
Assessor
Auditor - Licensing
Auditor - Elections
Board of Equalization
Clerk of the Board
Commissioners Office
Planning Commission
Safety & Security
Cooperative Extension
District Court
154,432
75,381
36,734
2,326
13,810
13-6,145
6,153
68,680
21,380
168,665
(Exhibit E, Schedule 5, I of2)
Organizations
Juvenile Services
Parks & Recreation
Plnng & Comm Devel
Prosecuting Atty-Crim
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 Adm/Non 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
General Insurance 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 1)
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 clarify 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
15. 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 costs is estimated to be $275,610. The use allowance is
computed. on a fifty year estimated life or $5,512 per year. Capital Improvements since
1988 total $6, I 09,847 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% (5249,906) ($249,906)
Castle HiIJ 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 111 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% 0 0
Prosecuting Attorney 580 2.65% 6,617 6,617
Auditor Payroll Actg 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 111 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% 0 0
District Court 2,378 10.86% 27,130 27,130
(Exhibit G, Schedule 1 a, 1 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
E91l JeffCom 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 ContrJ Services 0 0.00% 0 0
Clerk of the Court 1,388 6.34% 15,835 15,835
Outside Services 0 0.00% 0 0
Billed Services 0 0.00% 0 0
(Exhibit G, Schedule Ia, 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 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
County Adm/Non 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) 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
C1eneral 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 0.00% 0 0
Cooperative Extension 0.00% 0 0
District Court 0.00% 0 0
(Exhibit 0, Schedule 2a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2009
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 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
E911 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% 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
Information Services
Personnel
Clerk of the Board
County AdmfNon Departmental
Public Serv/County Administrator
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse 0 0
Total Aliocable 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
department/division 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 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
Cieneral Insurance 0.00% 0 0
Prosecuting Attorney 0.00% 0 0
Auditor Payroll Actg 0.00% 0 0
Auditor-Cieneral 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 Ci, Schedule 330 I 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 Attny.-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% 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
Auditor-.General Ledger
Auditor .Payroll Acct'g
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of the Board
County Adm!Non Departmental
Public Serv/County Administrator
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
Computation of Indirect Costs
Sheriff Adm/CorreclJeffCom
Costs
190,042
$ I 90,042
$0
$0
$190,042
o
o
o
$190,042
(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 0-4)
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% ($265,551 ) ($265,551 )
Facilities Correctional 0 0.00% 0 0
Facilities Castle HilI 0 0.00% 0 0
Public Services/County Administrator 670 3.16% 8,379 8,379
County AdministrationlNon Departmental 0 0.00% 0 0
Clerk of Board 111 0.52% 1,388 1,388
Personnel 246 1.16% 3,077 3,077
Information Services 1,436 6.76% 17,959 17,959
Cieneral Insurance 0 0.00% 0 0
Prosecuting Attorney 580 2.73% 7,254 7,254
Auditor Payroll Actg 123 0.58% 1,538 1,53$
Auditor-Cieneral 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% 6,62g 6,628
Board of Equalization 0 0.00% 0 0
Clerk of Board 111 0.52% 1,388 1,388
Commissioners Office 1,333 6.28% 16,671 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 4a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Facilities Courthouse
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 1,867 8.79% 23,350 23,350
Parks & Recreation 0 0.00% 0 0
Plnng. & Community Dp. 0 0.00% 0 0
Prosecuting Attny.-Crim 1,841 8.67% 23,025 23,025
Prosecuting Attny.-Chld 392 1.85% 4,903 4,903
Coroner 0 0.00% 0 0
Sheriff 259 1.22% 3,239 3,239
Sheriff-Jail 0 0.00% 0 0
E911 JeffCom 0 0.00% 0 0
Superior Court 3,144 14.81% 39,321 39,321
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 6.54% 17,359 17,359
Outside Services 0 0.00% 0 0
Billed Services 0 0.00% 0 0
(Exhibit G, Schedule 4a, 2 of2)
Computation of Indirect Costs
Cost Object Facilities 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 Acct'g
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk ofthe Board
County Adm/Non Departmental
Public Serv/Cotinty 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 Allocation
The basis of allocation is actual expenditures assigned to Jeff Com, Safety& Security, the
Jail and to Sheriffs Adm..
(Exhibit 0-5)
Jefferson County Detail AIIocation for Fiscal Year 2009
Facilities CorrectionaUSheriff Adm
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle 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 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
Prosecuting Attorney 0.00% 0 0
Auditor PayroII 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, 1 of2)
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
E911 JeffCom
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
Billed Services
Jefferson County Detail Allocation for Fiscal Year 2009
Facilities Correctional/Sheriff Adm
Units
Percentage Allocation
Billed
Net Costs
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%
0.00%
0.00%
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)
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. Sheriff/Correc/JeffCom
Costs
Personnel Services $107,365
Services and Supplies 164,134
Capital Outlay
Subtotal $271,499
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $271,499
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
County AdmlNon 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 $271 ;499
(Exhibit G, Schedule 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 G-6)
Jefferson County Detail Allocation for Fiscal Year 2009
Facilities Castle Hill
Organizations Units Percentage Allocation Billed Net Costs
Central Service Costs
County Courthouse
Castle HilI
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill 22,512 100.00% ($175,880) ($175,880)
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
CJeneral 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 0.00% 0 0
Cooperative Extension 0.00% 0 0
District Court 0.00% 0 0
(Exhibit CJ, Schedule 6a, 1 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 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
E911 JeffCom 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
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% 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 of the Court 0.00% 0 0
Outside Services 0.00% 0 0
Billed Services 0.00% 0 0
(Exhibit G, Schedule 6a, 2 of 2)
Computation of Indirect Costs
Cost Object Facilities Castle Hill
Costs
Personnel Services $89,251
Services and Supplies 85,873
Capital Outlay
Subto~1 $175,124
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $175,124
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
County AdmlNon Departmental
Public Serv/County Administrator
Facilities Castle Hill
Facilities Correctional 0
Facilities Courthouse 0
Equipment Depreciation 756
Correctional Center 0
Castle Hill 0
County Courthouse 0 756
Total Allocable Costs $175,880
(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 0-7)
Jefferson County Detail Allocation for Fiscal Year 2009
Public Services/County Adminstrator
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 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% 304 304
Iriformation Services 6.91 4.98% 2,624 2,624
General Insurance 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
State 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. 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Public Services/County Adminstrator
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 0.00 0.00% 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 0.00% 0 0
E911 JeffCom 0.00 0.00% 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% 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 0.00% 0 0
Clerk of the Court 0.00 0.00% 0 0
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 7a, 2 of2)
Computation of Indirect Costs
Cost Object Public Serv/County 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 Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
Information Services
Personnel'
Clerk of the Board
County AdrnlNon Departmental
Public Serv/County 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, Scbedule 7 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2010 and 2011
County AdministrationlNon 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 as an indirectcost.
Basis of Allocation
The County Administration will be allocated based on the Total Direct Cost in each
department/division.
(Exhibit 0-8)
J~fferson County Detail Allocation for Fiscal Year 2009
County AdministrationINon 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% 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% 545 545
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 Serviye 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% 4S 45
Clerk of Board . 64,930 0.27% 532 532
Commissioners Office 313,229 1.31 % 2,564 2,564
Planning Commission 24,419 0.10% 200 200
Safety & Security 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 0, Schedule 8a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
County AdministrationINon Departmental
Organizations Units Percentage Allocation B iI100 Net Costs
Juvenile Services 850,292 3.57% 6,961 6,961
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% 12,1I5 12,1 15
E911 JeffCom 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
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% 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 ContrlServices 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
BiI1ed Services 0 0.00% 0 0
(Exhibit G, Schedule Sa, 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
Infonnation Services
Personnel
Clerk of the Board
County AdmlNon Departmental
Public Serv/County Adniinistrator 931
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 0
Equipment Depreciation 0
Correctional Center 0
Castle Hill 0
County Courthouse 0 931
Total Allocable Costs $195,176
(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 Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Administrator
County AdministrationINon Departmental
Clerk of Board 264.83 100.00% ($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
Direet 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% 678 678
Planning Commission 0.30 0.11% 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, I of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Clerk of the Board
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
E91 I 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
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
Pennit 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 9a, 20f 2)
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 Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
lnfonnation Services
Personnel
Clerk of the Board
County Adm/Non 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 G-I 0)
Jefferson County Detail Allocation for Fiscal Year 2009
Personnel
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 264.03 100.00% ($132,668) ($132,668)
Information Services 6.91 2.62% 3,472 3,472
General Insurance 0.50 0.19% 25] 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% ],005 ],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 ].56% 2,075 2,075
Auditor-Elections 1.92 0.73% 965 965
. Board of Equalization 0.24 0.09% 12] ]2]
Clerk of Board 1.10 0.42% 553 553
Commissioners Office 2.66 1.0]% 1,337 1,337
Planning Commission 0.30 0.1]% ]51 15]
Safety & Security 2.22 0.84% I,] ]5 ],115
Cooperative Extension 2.67 1.0]% ],342 ],342
District Court 8.8] 3.34% 4,427 4,427
(Exhibit G, Schedule lOa, 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% 3,568 3,568
Parks & Recreation 8.75 3.31% 4,397 4,397
Plnng. & Community Dp. 11.30 4.28% 5,678 5,678
Prosecuting Attny.-Crim 8.40 3.18% 4,221 4,221
Prosecuting Attny.-Chld 0.94 0.36% 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 JeffCom 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
Water Quality 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 0
(Exhibit G, Schedule lOa, 2 of2)
Computation of Indirect Costs
Cost Object 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 Allocated Costs:
State Examiner
Treasurer's Office
Auditor~General Ledger
Auditor ~PayrolI Acct'g
Prosecuting Attorney
General Insurance
Infonnation Services
Personnel
Clerk of the Board 204
County AdmlNon Departmental 1,025
Public Serv/County 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 Allocable Costs $132,668
(Exhibit G, Schedule 10 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal 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-11)
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 Depreciation
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.()0 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% O. 0
Direct Activities
Assessor 10.12 8.82% 62,022 62,022
Auditor-Licensing 4.13 3.60% 25,311 25,311
Auditor-Elections 1.92 1.67% 11,767 11,767
Board of Equalization 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 lla, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Information Services
Organizations Units Percentage Allocation Billed Net Costs
Juvenile Services 7.10 6.19% 43,513 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 JeffCom 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 lla, 2 of2)
Computation of Indirect Costs
Cost Objtlct Information Services
Costs
Personnel Services $489,952
Services and Supplies 465,857
Capital Outlay 139,725
Subtotal $1,095,534
Less:
Capital Outlay $139,725
General Government 0
Billed Services 299,872 ($439,597)
Total Allowable Costs $655,937
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
Information Services
Personnel 3,472
Clerk of the Board 1,762
County AdmlNon Departmental 5,370
Public Serv/CountyAdministrator 2,624
Facilities Castle HilI 0
Facilities Correctional 0
Facilities Courthouse 17,959
Equipment Depreciation 0
Correctional Center 0
Castle Hill 0
County Courthouse 16,383 47,571
Total Allocable Costs $703,508
(Exhibit G, Schedule II b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2010 and 2011
(;eneralInsurance
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 G-12)
Jefferson 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 AdministrationINon Departmental
Clerk of Board
Personnel
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% 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% 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
Commissioners 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 Extension 2.92 2.31% 6,289 6,289
District Court 8.81 6.98% 18,974 18,974
(Exhibit G, Schedule 12a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
(;enerallnsurance
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 JeffCom 15.98 12.66% 34,415 34,415
Superior Court 0.00 0.00% 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 1.79 1.42% 3,855 3,855
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
Penn it Center 0.00 0.00% 0 0
Animal Contrl 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
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 1230 2 of2)
Computation of Indirect Costs
Cost Object (;enerallnsurance
Costs
Personnel Services
Services and Supplies 495,405
Capital Outlay
Subtotal $495,405
Less:
Capital Outlay $0
General Government 1,559
Billed Services 227,759 ($229,318)
Total Allowable Costs $266,087
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance
Infonnation Services 3,064
Personnel 251
Clerk of the Board 127
County Adm/Non Departmental 2,178
Public Serv/County Administrator 190
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 0
Equipment Depreciation 0
Correctional Center 0
Castle Hill 0
County Courthouse 0 5,811
Total Allocable Costs $271,898
(Exhibit G, Schedule 12 b.)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2010 and 2011
Prosecuting ^ttorney
The Prosecuting Attorney's office prosecutes all criminal matters for Jefferson County
and determines restitution in appropriate cases; serves as legal advisor to county
departments and officials and represents the county in lawsuits when the county 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 County Detail Allocation for Fiscal Year 2009
Prosecuting Attorney
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 Administration/Non Departmental
Clerk of Board
Personnel
Information Services
General Irisurance
Prosecuting Attorney 111.00 100.00% ($213,886) ($213,886)
Auditor Payroll Actg 1.00 0.90% 1,927 1,927
Auditor-General Ledger 0.00 0.00% 0 0
Treasurer's Office LOO 0.90% 1,927 1,927
State Examiner 0.00 0.00% 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 0.00% 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 0.00% 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 0.00% 0 0
(Exhibit G, Schedule 13a, 1 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
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 JeftCom 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
County Road Admin. 2.00 1.80% 3,854 3,854
County Road Design 1.00 0.90% 1,927 1,927
County Road Maintenance 1.00 0.90% 1,927 1,927
Solid Waste 1.00 0.90% 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
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 0
(Exhibit 0, Schedule 13a, 2 of2)
Computation of Indirect Costs
Cost Object Prosecuting Attorney
Costs
Personnel Services $825,163
Services and Supplies . 31,932
Capital Outlay 11,761
Subtotal $868,856
Less:
Capital Outlay $11,761
General Government 676,637
Billed Services ($688,398)
Total Allowable Costs $180,458
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor -Payroll Acct'g
Prosecuting Attorney
General Insurance 4,307
Infonnation Services 12,257
Personnel 1,005
Clerk ofthe Board 510
County AdmlNon Departmental 1,477
Public Serv/County Administrator 0
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 7,254
Equipment Depreciation 0
Correctional Center 0
Castle HiU 0
County Courthouse 6,617 33,428
Total 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 0-14)
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 Services/County Administrator
County Administration/Non Departmental
Clerk of Board
Personnel
Information Services
General. Insurance
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
State 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, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Auditor Payroll Accounting
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
Plnng. & 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
Sheriff 32.74 12.23% 9,961 9,961
Sheriff-Jail 15.33 5.73% 4,664 4,664
E911 JeffCom 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 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% 1,059 1,059
County Road Maintenance 28.74 10.74% 8,744 8,744
Solid Waste 8.39 3.14% 2,553 2,553
Equipment Rental 5.84 2.18% 1,777 1,777
Permit Center 2.00 0.75% 609 609
Animal Coritrl Services 2.54 0.95% 773 773
Clerk ofthe 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 143, 2 of 2)
Computation of Indirect Costs
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 Acct'g
Prosecuting Attorney 1,927
General Insurance 2,154
Infonnation Services 6,129
Personnel 502
Clerk of the Board 255
County AdmINon 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, Schedule 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 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
County AdministrationINon Departmental
Clerk of Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger 14,338 100.00% ($160,680) ($160,680)
Treasurer's Office 50 0.35% 560 560
State Examiner 0 0.00% 0 0
Civil Service 6 0.04% 67 67
Direct Activities
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 Commission 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% 1I,061 1l,061
(Exhibit G, Schedule ISa, 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.~Chld 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 JeOCom 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% O' 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 15a, 2of2)
Computation of Indirect Costs
Cost Object Auditor-General Ldg
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 Offi<:e
Auditor-General Ledger
Auditor -Payroll Acct'g 609
Prosecuting Attorney 0
General Insurance 4,307
Infonnation Services 12,257
Personnel 1,005
Clerk of the Board 510
County AdmINon Departmental 1,101
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-16)
Jefferson County Detail Allocation for Fiscal Year 2009
Treasurer
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
C1eneral Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-C1eneral Ledger
Treasurer's Office 10,44 I 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 C1, Schedulel6a, 10f2)
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. & Community 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% 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 Health 1,869 17.90% 36,149 36,149
Water Quality 123 1.18% 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:
State Examiner
Treasurer's Office
Auditor-General Ledger 560
Auditor -Payroll Acct'g 1,384
Prosecuting Attomey 1,927
General Insurance 9,799
Information Services 27,885
Personnel 2,286
Clerk of the Board 1,160
County Adm/Non 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 31,2010 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 0-17)
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 Administration/Non Departmental
Clerk of Board
Personnel
Information Services
(Jeneral Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor.(Jeneral Ledger
Treasurer's Office
State Examiner 22,204,174 100.00% ($22, I 70) ($22, I 70)
Civil Service 1,938 0.01% 2 2
Direct Activities
Assessor 665,016 3.00% 664 664
Auditor-Licensing 272,470 1.23% 272 272
Auditor-Elections 227,038 1.02% 227 227
Board of Equalization 5,477 0.02% 5 5
Clerk of Board 64,930 0.29% 65 65
Commissioners Office 313,229 1.4 I % 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 (J, Schedule 17a, I 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% 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.-Chld 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 JeffCom 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 Contrl Services 225,541 1.02% 225 225
Clerk of the Court 367,203 1.65% 367 367
Outside Services 0 0.00% 0 0
Billed Services 0 0.00% 0 0
(Exhibit G, Schedule 17a, 2 of 2)
Computation of Indirect Costs
Cost Object State Examiner
Costs
Personnel Services $21,990
Services and Supplies 0
Capital Outlay
Subtotal $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
Infonnation Services 0
Personnel 0
Clerk of the Board 0
County Adm/Non Departmental 180
Public Serv/County 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 Sheriffs
Office.
(Exhibit G-18)
Jefferson County Detail Allocation for Fiscal Year 2009
(Exhibit G. Schedule 18a, I of2)
Jefferson County Detail Allocation for Fiscal Year 2009
Civil Service
Organizations Units Percentage AlIocation 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 JeffCom 0.00 0.00% 0 0
Superior Court 0.00 0.00% 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% 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 0.00 0.00% 0 0
Outside Services 0.00 0.00% 0 0
Billed Services 0.00 0.00% 0 0
(Exhibit G, Schedule 18a, 2 of2)
Computation of Indirect Costs
Cost Object 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:
State Examiner 2
Treasurer's Office 0
Auditor-General Ledger 67
Auditor -Payroll Acct'g 0
Prosecuting Attorney 0
General Insurance 0
Information Services 0
Personnel 0
Clerk of the Board 0
County-Adm/Non 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 Allocable Costs $2,648
(Exhibit G, Schedule 18 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.
Audito'r-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 and 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 Description
Clerk of the Board
The' Clerk of the Board is responsible for recording the minutes for the County
Commissioners. The. administrative support provided to the departments is included as
an indirect costs.
Commissioners Office
The Jefferson County Board of County Commissioners is responsible for providing
legislative and administrative services to Jefferson County. The purpose of this
department is to identify and clarify the needs of the people, to insure that Jefferson
County responds to those needs and to provide administration to carry out this work
efficiently and cost effectively.
Planning Commission
The Planning Commission performs an oversight function for planning within the
County.
County Administrator
The County Administrator serves as the administrative head of. the County, and is
responsible for implementing policies and programs of the Bacc along with the
administration of all Board departments.
Cooperative Extension'
The Cooperative Extension Program provides the resources of Washington State
University College of Agriculture and Home Economics to the citizens of Jefferson
County. The services are provided by extension agents, support staff and Washington
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 County 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
occurs suddenly and without warning, home deaths, and those hospital deaths there the
victim dies within 24 hours of admission.
Sheriff
The Sheriffs 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 hours per day, 365 days per year.
Staff Su~port: The Staff Support Division is responsible for the administrative and
supportive services of the Sheriffs Department.
(Exhibit H-4)
Jefferson County Jail Rates for Fiscal Year 2009
Per Diem Rate for Housing Contract Prisoners
Jail Costs
Less: HosplRXl Ambul/Dentist
I Inmate Meth Treatment
Rmlboard paid by other agencies
Reimb Jail Mental Health Nurse
Room/boardlMisc. 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
Average Daily Population (2009)
Multiplied by 365 Days
Total J ail Costs
Per Diem Rate
(Costs Divided by Population)
45.1
16,462
1,881,184
$
114.28
(Exhibit H-4, Schedule A)
Jefferson County Jail Rates for Fiscal Year 2009
Annual Fringe Services &
Sheriff's Executive Office Salary Benefits Supplies Total
Sheriff 74,437 13,034 34,380 121,851
Administrative Secretary 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 Salary 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
Sheriff's 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 County 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 911-JeffCom
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 sewage/liquid waste, food program and water program.
Developmental 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-S)
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 canying 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 graveling and patching roadway surfaces, cleaning and replacement
of drainagewaysand 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 animals 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
testamentary; 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 government that have not been specifically
listed and are provided some indirect services.
Billed Users
Billed Users are entities in and outside the County government that have been charged for
services provided by the county.
(Exhibit H-8)
(Note 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~,LO\~
SUBJECT:
Adoption of the 2010/2011 Cost Allocation Plan
STATEMENT OF ISSUE: Adoption of the Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years
ending December 3], 20] 0 and 20] ].
FISCAL IMPACT: The proposed cost Allocation Plan will allow Public Works to pay the General Fund $248,999 ($259,000
budgeted to be received), and Jeff Com will pay $] 13,8]8 ($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:
(
. I
(
<6/s-;{o
Date