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Home My WebLink About063 03 cc: ~r.À¡~ l( ) to ,-~J'03 ~) STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the Cost Allocation Plan for Fiscal Years 2003 and 2004 RESOLUTION NO 63-03 WHEREAS, the General Fund provides services to various funds, departments, agencies, districts and municipal organizations in Jefferson County; and, WHEREAS, Jefferson County, through its various departments and offices receives monies through grants from State and Federal sources; and, WHEREAS, Jefferson County has developed a cost allocation plan to identify indirect General Fund costs allocable to various County departments, agencies, districts and municipal corporations; NOW, THEREFORE, BE IT RESOLVED, the "Jefferson County Federal Central Services Cost Allocation Plan and Indirect Cost Rate Proposal for the Fiscal Years ending December 31, Z003 and Z004" 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 determirùng overhead costs for State and Federal grant reimbursements, and services provided to other agencies, districts and municipal corporations. APPROVED AND ADOPTED this 20th day of October . 2003. } " JEFFERSON COUNTY BO~ONERS Dan Titterness, Chairman , .}~ ;~ ' ,(t"" · "'~' >, \ ~. '\ I j -'J'.: ~< ." . ¡¡ , I/' '" ;'\ , . . ~_.:¡, I: .:' ,/ '" Excused Absence SEAL: " ) I ~ "",. Glen Huntingford, Member ATTEST: ÇldL{ /tJOir/J.¡;) /))p{d-r/ ÆbrnaDélaney, éM~ '0 Clerk of the Board - Y"r)~ i Mackey, Member (j Direct Activities Assessor Aud itor -Licensing Auditor- Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court Juvenile Services Parks and Recreation Community Development Prosecuting Attny-Criminal Prosecuting Attny-Child Coronor Sheriff Sheriff-Jail 911 Communications Superior Court Human Services Admn. Natural Resources Substance Abuse Developmental Disabilities County Fair Law Library Yippee County Road Admin. 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 Currently Allocated Allocable Costs Total 77,644 37,057 21,727 931 10,164 76,589 2,948 574 17,434 83,839 73,821 39,231 106,310 64,915 10,135 483 227,576 275,934 44,897 62,122 188,785 12,176 7,787 6,479 5,739 677 10,236 79,705 8,582 43,934 40,125 32,938 46,959 24,338 45,290 95,319 193,558 2,076,958 $ $ $ 79,705 8,582 43,934 40,125 32,938 205,284 Attachment A -- - ~ r- r- .... ~ 00 00 ... "" ~ 0 0 .... '" '" '" "" ... ~; ~ v. "" 00 0 00 00 r- ~I óô ... '" 00 a- 00 a- ~ 00 r- '" N '" 00 ... r- '" N '" .... .... ~ 00 r- '" 00 ~ 00 ~ '" r- '" '" N '" '" '" 00 '" '" 0 r-. a- '" a- '" ... 00 00 N '" a- ... 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U tJ U Õ " " ë 1:: '~ " " ., tJ 0 e " '~ 0 " » "0 "0 " § .~ tJ j¡ tJ " $ 0 " 8 " " 0, '" ... ., ., ., " " " ~ P;J ~ 0 " ,¡: 0 " ~ u .~ b) ~l 0 u ~ " ~ e ~ 0 ~ 1;; " £ " '~ rn .5 I " " e " Q ~ .... .... .~ OJ) 0 ~ u a( ~ rn tJ ¡:>: ., " U U .... rn " 2 0 U .!< a( B = t ~ ·8 ã c:>, ,e ~ e " rn 0 ·s ,5 ·E " ë 0 » " » » » <i 0 '" B 'E ~ " "0 " ï. ~ oÐ " ~ S ~ ..., ., 1;; " " ...¡ " " § " ,9:- '§ e ~ "0 "0 oa " 'Õ 'Õ e ã " g- " " '" " e a j 8: :s '¡;; ,g ~ ., " 1;; is: ~ " " ::: c:>, ~ > " " " " ~ " ::; õ ~ ~ 0 " 0 ~ " e " ., " 0 0 8 0 õ C" ~ Ü ¡;: ~ is, ., .r: ..= JJ ~ " ü ¡¡¡ u u '" ¡;: '" .!:: u rn rn a- X Z 0 U U U rn ~ '" 0 E-< JEFFERSON COUNTY FISCAL YEARS 2003 AND 2004 COUNTYWIDE COST ALLOCATION PLAN PORT TOWNSEND, WASHINGTON I hereby certify that the information contained in the attached Jefferson County Indirect Cost Allocation Plan to be used during the fiscal years ending December 31, 2003 and 2004 complies with the Office of Management and Budget Circular A-87 and uses the implementing instructions contained in the Guide OASC-I0 published by the Department of Health and Human Services. It was prepared using actual costs for fiscal year 2002. I further certify: (1) that no costs other than those incurred by the grantee/contractor or allocated to the grantee/contractor via an approved central service cost allocation plan were included in its indirect cost pool as finally accepted, and that such incurred costs are legal obligations of the grantee/contractor and allowable under the governing cost principles, (2) that the same costs that have been treated as indirect costs have not been claimed as direct costs, (3) that similar types of costs have been accorded consistent accounting treatment, and (4) that the information provided by the grantee/contractor which was used as a basis for acceptance of the rate(s) agreed to herein is not subsequently found to be materially inaccurate. /J.4Ie:-~ . Dan Titterness, Charrman Jefferson County Commissioners ì October 20, 20.0.3 Date " A_ C /) I .4 . J - ) /0/7/ éJ 3 ~~ I. ~~ Donna M. Eldridge Jefferson County Auditor Date (Exhibit A) JEFFERSON COUNTY COST ALLOCATION PLAN AND INDIRECT COST PROPOSAL FOR FISCAL YEARS ENDING DECEMBER 31, 2003 AND 2004 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, 2003 and 2004 Table of Contents Introduction Certification Exhibit A Organizational Chart Exhibit B Employee Overhead Cost Exhibit C Indirect Cost Rate Exhibit D Summary of Stepdown Allocation Exhibit E Divisional Summary Allocation Exhibit F Detailed Administrative Allocation Exhibit H a. Detailed Allocation for Fiscal Year 2002 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2002 This section shows the classification of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2002 This section provides other detail costing schedules when it is necessary to further clarify the cost make-up of an indirect cost center. Schedules 1. Building Depreciation County Courthouse 2. Building Expense Castle Hill 3. Building Depreciation Correctional Center 4. Equipment Depreciation 5. Facilities Courthouse 6. Facilities Correctional 7. Facilities (future) 8. Public Services/County Administrator 9. County Administration/Non Departmental 10, Clerk of the Board 11. Personnel 12. Information Services 13. General Insurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasurer's Office 18. State Examiner 19. Civil Service JEFFERSON COUNTY FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL For the Fiscal Years 2003 and 2004 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 Managemént and Budget Circular A-87 and in the Department of Health and Human Services Guide OASC-I0. 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 2003 and 2004. 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. Def"mitions 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, 2002. 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 H, B Schedules). 3. Provide administrative'descriptions for the central service departments. 4. Calculate allocable costs for each central service activity after adjusting for costs which are unallowable under Federal guidelines (Exhibit H, B Schedules). 5. Determine the basis of allocation for each central service cost center (Exhibit H). 6. Allocate administrative costs of all operating departments to divisions (Exhibit H, 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 H, a Schedules). The development for the indirect rate proposal uses the following steps: 1. Determine the total costs of all operating divisions and cost centers within each County department (Exhibit H). 2. Determine the Total Actual Indirect Costs (Exhibit G). 3. 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) r- '- 0 r- '" e. '" æ: '" ('):E :f ¡;¡ '" 01/0 :zo ID-¡ e '- . '" '" o '" '" e : ~ (') '" x Q.", a» -, '00 0 :¡¡-§ e. 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CD ~ ti1 o :::s o o c: :::s ~ 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 tl1e administrative support provided by other County Departments. Schedule 1 Auditor's Office Schedule 2 ER&R Fund Schedule 3 Sheriff s Department (Exhibit C) Jefferson County Employee Costs for Three County Offices Overhead Rate for Employees in Auditors Office Median Salary Excluding Auditor Costs $29,521 Percent of Salary o Fringe Benefits 8,683 29.41% Services and Supplies 2,790 9.45% County Wide Overhead 3,243 10.99% Total $44,237 49.85% Overhead Rate for Employees in ER & R Fund Percent Costs of Salary Median Salary ofER & R $34,761 0 Fringe Benefits 15,990 46.00% Services and Supplies 26,683 76.76% County Wide Overhead 4,613 13.27% Total $82,047 136.03% Overhead Rate for Employees in Sheriff's Department Percent Costs of Salary Median Salary of Sheriff Patrol $41,825 0 Fringe Benefits 12,103 28.94% Services and Supplies 11,588 27.71% Sheriff Departmental Admin 10,625 25.40% County Wide Overhead 10,766 25.74% Total $86,906 107.79% (Exhibit C-l) INDIRECT COST RATES The following schedules compute the indirect cost rates for fiscal years 2003 and 2004. These rates were computed using actual costs for fiscal year 2002. 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: 2003 and 2004 County-Wide Indirect Cost Rates. Schedule 2 Fiscal Year 2003 and 2004 Indirect Cost Rates. (Exhibit D) Jefferson County County-Wide Cost Allocation FY 2003/2004 Using 2002 Costs Total Costs not Indirect Direct Fringe & All Department Cost Allowable Costs Salary Other Direct Assessor 529,115 393,819 135,296 Auditor - Accounting 94,868 94,868 Auditor - Payroll 53,373 53,373 Auditor - Management 76,159 19,040 19,040 28,226 9,853 Auditor - License/Recording 140,948 99,293 41,655 Auditor - Elections 161,752 70,242 91,510 Clerk of the Court 317,593 234,358 83,235 County Adm 253,337 253,337 BOCC 344,037 260,594 83,443 Board of Equalization 6,463 5,100 1,363 Civil Service Commission 2,392 2,392 Planning Commission 10,864 6,376 4,488 Weed Control/Marine Resource 16,753 16,753 Public Safety 119,576 44,929 37,157 37,490 Cooperative Extension 194,430 63,387 131,043 District Court 590,744 359,521 231 ,223 Animal Services 213,249 90,944 122,305 Juvenile Services 721,739 315,662 406,077 Parks & Recreation 366,499 173,092 193,407 Community Development 875,112 556,657 318,455 Prosecutor-Criminal 450,088 343,021 107,067 Prosecutor-Civil 113,673 87,207 26,466 Prosecutor-Child Support 40,672 29,258 11,414 Prosecutor-Crime Victims 56,638 42,158 14,480 Prosecutor-Coroner 22,867 22,867 Sheriff-Adm 470,132 3,200 315,088 151,844 Sheriff-I nvestigation 180,359 132,367 47,992 Sheriff-Patrol 808,140 510,679 297,462 Sheriff-Traffic 380,156 247,885 132,272 Sheriff-Jail 700,437 434,236 266,201 Risk MgmtlSearch & Rescue 1,291 1,291 Superior Court 340,005 60,574 279,431 Treasurer & O&M 265,893 50,254 88,902 81,832 44,905 Non-Dept.-State Auditor 39,496 39,496 Non-Dept.-Insurance for Cnty 373,442 101,901 271,541 Non-Dept.- Training Support 22,813 22,813 Non-Dept. -Miscellaneous 19,748 19,748 Non-Dept-Interfund Pymnt 825,805 825,805 Auditor's O&M 42,207 42,207 Boating Safety 20,085 12,186 7,899 WSU Learning Center 9,706 9,706 Community Services 209,536 209,536 Yippee 106,355 56,460 49,895 E-911 Jeff Com 956,616 282,908 673,708 Grant Management 289,657 289,657 (Exhibit D, Schedule 1) Jefferson County County-Wide Cost Allocation FY 2003/2004 Using 2002 Costs Total Costs not Indirect Direct Fringe & All Department Cost Allowable Costs Salary Other Direct Watershed Planning 101,659 101,659 Hotel-Motel 240,507 240,507 Health & Human Services 2,948,100 1,407,923 1,540,177 Mental Health 31,650 31,650 JC Drug Fund 11,774 11,774 Law library 9,278 9,278 Federal Forest Title III 25,328 25,328 Veterans Relief 16,462 16,462 Water Pollution Control Loan 28,159 28,159 Brinnon Facility Fund 7,066 521 6,545 County Parks Improvement 60,108 13,680 46,428 Special Projects 180,278 90,833 45,529 43,916 Roads 6,723,564 1,971,278 1,510,866 3,241,420 Facilities 696,574 302,106 394,468 Depreciation allowance-Courthouse 86,878 86,878 Flood/Stormwater Mgmt 12,751 10,004 2,747 Quilcene Flood Control 102,806 52,397 5,590 44,819 Construction & Renovation 488,740 40,393 448,347 County Capital Improvement 916,600 916,600 HJ Carroll Park Fund 91,531 9,754 81 ,777 County Building Fund 339,200 339,200 Conservation Futures 2,547 41 2,506 Solid Waste 1,846,516 339,801 207,260 1,299,455 ER&R 1,570,920 1,570,920 Information Services 806,471 701,687 104,784 Total 29,180,288 6,459,217 1,474,429 8,581,847 12,664,794 Indirect Cost Rate Computation: Identifiable Indirect Cost= 1,474,429 Direct Salaries & Wages= 8,581,847 17.18% (Exhibit D, Schedule 1) Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2002 Department Health Division Juvenile & Family Court Planning Commission Weed Control Board Parks & Recreation Building Inspection Planning Department Prosecutor Non-Support Sheriff Sheriff Jail Natural Resources Substance Abuse Development Disabilities County Roads Solid Waste Equipment Rental E911 JeffCom Total Direct Cost (1) 2,177,650 721,738 10,864 22,521 366,499 798,670 626,090 36,539 1,860,165 700,437 o 269,445 271,865 3,423,255 845,629 1,024,694 597,645 Indirect Cost County-Wide Indirect (Exhibit E-5) (2) 188,785 73,821 2,948 574 39,231 46,959 106,310 10,135 227,576 275,934 12,176 7,787 6,479 132,221 40,125 32,938 44,897 (Exhibit D, Schedule 2) Indirect Cost Rate Col-2/ Col-1 (3) 8.67% 10.23% 27.14% 2.55% 10.70% 5.88% 16.98% 27.74% 12.23% 39.39% 0.00% 2.89% 2.38% 3.86% 4.74% 3.21% 7.51% SUMMARY OF THE FISCAL YEAR 2002 COST ALLOCATION STEPDOWN The following schedule is a summary of the cost being allocated in cost allocation stepdown. Column 1 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 2002 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Central Service Costs 0 County Courthouse $86,878 ($86,878) Castle Hill 216,159 0 ($216,159) Correctional Center 148,894 0 0 ($148,894 ) Equipment Depreciation 30,796 0 0 0 ($30,796) Facilities Courthouse 246,034 2,862 0 0 547 Facilities Correctional 149,894 0 0 0 282 Facilities DSHS 5,162 0 0 0 0 Public Services/County Adminis 75,848 2,656 0 0 122 County AdministrationINon Dep 205,120 0 0 0 0 Clerk of Board 28,335 438 0 0 32 Personnel 103,657 976 0 0 45 Information Services 104,784 5,696 0 0 685 General Insurance 271,541 0 0 0 0 Prosecuting Attorney 105,776 2,301 0 0 0 Auditor Payroll Actg 53,376 488 0 0 162 Auditor-General Ledger 113,913 976 0 0 243 Treasurer's Office 88,902 5,533 0 0 529 State Examiner 39,496 0 0 0 0 Civil Service 2,392 0 0 0 0 Direct Activities Assessor 8,000 0 0 1,029 Auditor-Licensing 4,427 0 0 1,700 Auditor-Elections 2,102 0 0 550 Board of Equalization 0 0 0 0 Clerk of Board 438 0 0 13 Commissioners Office 5,287 0 0 270 Planning Commission 0 0 0 0 Weed Control/Marine Resource 0 0 0 0 Cooperative Extension 0 0 0 1,703 District Court 9,432 0 0 788 (Exhibit E, Schedule 1, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2002 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Juvenile Services 7,405 0 0 1,851 Parks & Recreation 0 0 0 1,547 Plnng. & Community Dp. 0 0 0 130 Prosecuting Attny.-Crim 7,302 0 0 0 Prosecuting Attny.-Chld 1,555 0 0 0 Coroner 0 0 0 0 Sheriff 1,027 0 38,880 10,182 Sheriff-Jail 0 0 107,690 4,298 E911 Jeff Com 0 0 2,323 1,103 Superior Court 12,471 0 0 0 Human Services Admin. 0 24,265 0 0 ~atural Resources 0 0 0 0 Substance Abuse 0 0 0 0 Developmental Disabilities 0 0 0 0 County Fair 0 0 0 0 Law Library 0 0 0 0 Yippee 0 0 0 0 County Road Admin. 0 0 0 0 County Road Design 0 0 0 0 County Road Maintenance 0 0 0 0 Solid Waste 0 0 0 0 Equipment Rental 0 0 0 0 Permit Center 0 (1,664) 0 172 Animal Contrl Services 0 0 0 619 Clerk of the Court 5,505 0 0 2,190 Outside Services 0 0 0 0 Billed Services 0 193,558 0 0 TOTAL COSTS $2,076,957 (Exhibit E, Schedule 1, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2002 Facilities Facilities Facilities Public County Organizations Courthouse Correctnl. DSHS Services Administ. (6) (7) (8) (9) (10) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse ($249,444) Facilities Correctional 0 ($150,176) Facilities DSHS 0 0 (5,162) Public Services/County Adminis 7,866 0 0 ($86,491 ) County Administration/Non Dep 0 0 0 1,412 ($206,532) Clerk of Board 1,298 0 0 300 327 Personnel 2,890 0 0 571 1,195 Information Services 16,871 0 0 3,280 1,208 General Insurance 0 0 0 300 3,131 Prosecuting Attorney 6,8]4 0 0 0 1,220 Auditor Payroll Actg 1,445 0 0 0 616 Auditor-General Ledger 2,890 0 0 0 1,314 Treasurer's Office 16,390 0 0 0 1,025 State Examiner 0 0 0 0 455 Civil Service 587 0 0 0 28 Direct Activities Assessor 23,697 0 0 0 6,102 Auditor-Licensing 13,112 0 0 0 2,342 Auditor-Elections 6,227 0 0 0 1,865 Board of Equalization 0 0 0 0 75 Clerk of Board 1,298 0 0 0 1,309 Commissioners Office 15,661 0 0 0 2,658 Planning Commission 0 0 0 0 125 Weed Contro1/Marine Resource 0 0 0 0 260 Cooperative Extension 0 0 0 1,286 2,354 District Court 27,939 0 0 0 6,812 (Exhibit E, Schedule 2, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2002 Facilities Facilities Facilities Public County Organizations Courthouse Correctnl. DSHS Services Administ. (6) (7) (8) (9) (10) Juvenile Services 21,935 0 0 0 8,323 Parks & Recreation 0 0 0 4,001 4,226 Plnng. & Community Dp. 0 0 0 6,783 8,446 Prosecuting Attny.-Crim 21,630 0 0 0 5,917 Prosecuting Attny.-Chld 4,606 0 0 0 456 Coroner 0 0 0 0 264 Sheriff 3,041 39,215 0 0 21,451 Sheriff-Jail 0 108,618 0 0 8,077 E911 J effCom 0 2,343 0 0 6,892 Superior Court 36,938 0 0 0 3,921 Human Services Admin. 0 0 0 19,124 25,112 Natural Resources 0 0 0 1,712 2,642 Substance Abuse 0 0 0 811 3,107 Developmental Disabilities 0 0 0 541 3,135 County Fair 0 0 0 0 0 Law Library 0 0 0 0 107 Yippee 0 0 0 1,322 1,226 County Road Admin. 0 0 0 10,148 39,475 County Road Design 0 0 0 3,244 0 County Road Maintenance 0 0 0 18,487 0 Solid Waste 0 0 0 4,632 9,751 Equipment Rental 0 0 0 4,290 11,816 Pennit Center 0 0 0 2,367 1,646 Animal Contrl Services 0 0 0 1,881 2,459 Clerk of the Court 16,307 0 0 0 3,662 Outside Services 0 0 5,162 0 0 Billed Services 0 0 0 0 TOTAL COSTS (Exhibit E, Schedule 2, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2002 Clerk of Information General Prosecuting Organizations Board Personnel Services Insurance Attorney (11) (12) (13) (14) (15) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County AdministrationINon Dep Clerk of Board ($30,731) Personnel 114 ($109,448) Information Services 655 2,340 ($135,520) <3eneral Insurance 60 214 474 ($275,721) Prosecuting Attorney 215 767 1,698 2,844 ($121,634) Auditor Payroll Actg 120 429 948 1,589 1,058 Auditor-<3enera1 Ledger 255 913 2,020 3,384 0 Treasurer's Office 572 2,044 4,524 7,578 1,058 State Examiner 0 0 0 0 0 Civil Service 0 0 0 0 0 Direct Activities Assessor 1,225 4,380 9,693 16,237 2,115 Auditor-Licensing 442 1,581 3,500 5,862 0 Auditor-Elections 229 819 1,811 3,034 1,587 Board of Equalization 28 99 218 365 0 Clerk of Board 240 857 1,897 3,177 0 Commissioners Office 356 1,273 2,817 4,718 41,250 Planning Commission 36 129 285 477 1,587 Weed Control/Marine Resource 0 0 0 0 0 Cooperative Extension 257 917 2,030 3,400 1,058 District Court 1,051 3,758 8,318 13,933 0 (Exhibit E, Schedule 3, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2002 Clerk of Information General Prosecuting Organizations Board Personnel Services Insurance Attorney (11) (12) (13) (14) (15) Juvenile Services 1,025 3,664 8,109 13,583 0 Parks & Recreation 798 2,854 6,316 10,581 0 Plnng. & Community Dp, 1,353 4,838 10,708 17,937 48,654 Prosecuting Attny.-Crim 934 3,338 7,388 12,376 0 Prosecuting Attny.-Chld 105 377 835 1,398 0 Coroner 0 0 0 0 0 Sheriff 3,557 12,715 28,140 47,137 0 Sheriff-Jail 1,512 5,404 11 ,960 20,034 0 E911 Jeff Com 957 3,420 7,568 12,678 0 Superior Court 123 441 977 0 0 Human Services Admin. 3,816 13,641 0 50,569 3,173 Natural Resources 342 1,221 0 4,528 0 Substance Abuse 162 579 0 2,145 0 Developmental Disabilities 108 386 0 1,430 0 County Fair 0 0 0 0 0 Law Library 0 0 0 0 0 Yippee 264 943 0 3,495 0 County Road Admin. 2,025 7,238 0 0 2,115 County Road Design 647 2,314 0 0 1,058 County Road Maintenance 3,689 13,187 0 0 1,058 Solid Waste 924 3,304 0 0 1,058 Equipment Rental 856 3,060 0 0 0 Permit Center 472 1,689 3,737 6,260 14,808 Animal Contr1 Services 375 1,341 2,969 4,973 0 Clerk of the Court 832 2,974 6,582 0 0 Outside Services 0 0 0 0 0 Billed Services 0 0 0 0 0 TOTAL COSTS (Exhibit E, Schedule 3, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2002 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County Administration/Non Dep Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg ($60,230) Auditor-General Ledger 520 ($126,428) Treasurer's Office 1,165 513 ($129,833) State Examiner 0 0 0 ($39,951) Civil Service 0 136 21 $6 ($3,169) Direct Activities Assessor 2,496 761 624 1,284 0 Auditor-Licensing 901 354 2,414 421 0 Auditor-Elections 466 2,269 375 393 0 Board of Equalization 56 75 0 16 0 Clerk of Board 488 279 0 167 0 Commissioners Office 725 822 83 668 0 Planning Commission 73 211 0 26 0 Weed Control/Marine Resource 0 249 10 55 0 Cooperative Extension 523 2,676 760 472 0 District Court 2,142 4,018 4,214 1,434 0 (Exhibit E, Schedule 4, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2002 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Juvenile Services 2,088 3,294 791 1,751 0 Parks & Recreation 1,626 4,975 1,415 889 0 P1nng. & Community Dp. 2,757 1,568 1,467 1,670 0 Prosecuting Attny.-Crim 1,902 2,299 583 1,245 0 Prosecuting Attny.-Ch1d 215 430 62 96 0 Coroner 0 143 21 55 0 Sheriff 7,245 4,531 3,767 4,465 2,224 Sheriff-Jail 3,079 1,681 936 1,700 945 E911 Jeff Com 1,949 1,410 1,696 2,558 0 Superior Court 252 6,174 0 825 0 Human Services Admin. 7,773 10,953 25,076 5,284 0 Natural Resources 696 0 479 556 0 Substance Abuse 330 0 0 654 0 Developmental Disabilities 220 0 0 660 0 County Fair 0 2,503 3,236 0 0 Law Library 0 121 427 23 0 Yippee 537 1,983 208 258 0 County Road Admin. 4,125 8,202 2,206 4,171 0 County Road Design 1,319 0 0 0 0 County Road Maintenance 7,514 0 0 0 0 Solid Waste 1,883 5,028 9,916 3,628 0 Equipment Rental 1,744 7,229 1,457 2,487 0 Permit Center 962: 520 15,243 748 0 Animal Contr1 Services 764 1,583 6,857 517 0 Clerk of the Court 1,695 724 4,048 771 0 Outside Services 0 48,714 41,443 0 0 Billed Services 0 0 0 0 0 TOTAL COSTS (Exhibit E, Schedule 4, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2002 Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County AdministrationINon Dep Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court Total Costs (21) 77,644 37,057 21,727 931 10,164 76,589 2,948 574 17,434 83,839 (Exhibit E, Schedule 5, 1 of 2) Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny.-Crim Prosecuting Attny.-Chld Coroner Sheriff Sheriff-Jail E911 JeffCom Superior Court Human Services Admin. Natural Resources Substance Abuse Developmental Disabilities County Fair Law Library Yippee County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Pennit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services TOTAL COSTS Jefferson County Summary Allocation for Fiscal Year 2002 Total Costs (21) 73,821 39,231 106,310 64,915 10,135 483 227,576 275,934 44,897 62,122 188,785 12,176 7,787 6,479 5,739 677 10,236 79,705 8,582 43,934 40,125 32,938 46,959 ' 24,338 45,290 95,319 193,558 $2,076,957 (Exhibit E, Schedule 5, 2 of 2) COST ALLOCATION SUMMARY FISCAL YEAR 2002 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 2002 County Roads County Roads County Roads Solid Equipment Admin. Design Maintenance Waste Rental County Courthouse 0 0 0 0 0 Castle Hill o - 0 0 0 0 Correctional Center 0 0 0 0 0 Equipment Depreciation 0 0 0 0 0 Facilities Courthouse 0 0 0 0 0 Facilities Correctional 0 0 0 0 0 Facilities DSHS 0 0 0 0 0 Public Services/County Adminis 10,148 3,244 18,487 4,632 4,290 County AdministrationINon Dep 39,475 0 0 9,751 11,816 Clerk of Board 2,025 647 3,689 924 856 Personnel 7,238 2,314 13,187 3,304 3,060 Information Services 0 0 0 0 0 General Insurance 0 0 0 0 0 Prosecuting Attorney 2,115 1,058 1,058 1,058 0 Auditor Payroll Actg 4,125 1,319 7,514 1,883 1,744 Auditor-General Ledger 8,202 0 0 5,028 7,229 Treasurer's Office 2,206 0 0 9,916 1,457 State Examiner 4,171 0 0 3,628 2,487 Civil Service 0 0 0 0 0 Total 79,705 8,582 43,934 40,125 32,938 (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 2002 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2002 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2002 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 H) INDIRECT COST SCHEDULES Schedules 1. Building Depreciation County Courthouse 2. Building Expense Castle Hill 3. Building Depreciation Correctional Center 4. Equipment Depreciation 5. Facilities Courthouse 6. Facilities Correctional 7. Facilities Future 8. Public Services/County Administrator 9. County Administration/Non Departmental 10. Clerk of the Board 11. Personnel 12. Information Services 13. General Insurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasurer's Office 18. State Examiner 19. Civil Service County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 County Courthouse Building Depreciation The Building Depreciation Costs represents depreciation on the County Courthouse. The COÙllty 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 $2,034,160 The use allowances are computed on a 25 year estimated life and, as of 2002, total $86,878 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 H -1 ) Jefferson County Detail Allocation for Fiscal Year 2002 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Central Service Costs County Courthouse 21,903 100.00% ($86,878) ($86,878) Castle Hill 0 0.00% 0 0 Correctional Center 0 0.00% 0 0 Equipment Depreciation 0 0.00% 0 0 Facilities Courthouse 722 3.29% 2,862 2,862 Facilities Correctional 0 0.00% 0 0 Facilities DSHS 0 0.00% 0 0 Public Services/County Adminis 670 3,06% 2,656 2,656 County AdrrtinistrationINon Dep 0 0.00% 0 0 Clerk of Board 111 0.50% 438 438 Personnel 246 1.12% 976 976 Information Services 1,436 6.56% 5,696 5,696 General Insurance 0 0.00% 0 0 Prosecuting Attorney 580 2.65% 2,301 2,301 Auditor Payroll Actg 123 0.56% 488 488 Auditor-General Ledger 246 1.12% 976 976 Treasurer's Office 1,395 6.37% 5,533 5,533 State Examiner 0 0.00% 0 0 Civil Service 0 0.00% 0 0 Direct Activities Assessor 2,017 9.21% 8,000 8,000 Auditor-Licensing 1,116 5.10% 4,427 4,427 Auditor-Elections 530 2.42% 2,102 2,102 Board of Equalization 0 0.00% 0 0 Clerk of Board 111 0.50% 438 438 Commissioners Office 1,333 6.09% 5,287 5,287 Planning Commission 0 0.00% 0 0 Weed Control/Marine Resource 0 0.00% 0 0 Cooperative Extension 0 0.00% 0 0 District Court 2,378 10.86% 9,432 9,432 (Exhibit H, Schedule la, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Juvenile Services 1,867 8.52% 7,405 7,405 Parks & Recreation 0 0.00% 0 0 Plnng. & Community Dp. 0 0.00% 0 0 Prosecuting Attny.-Crim 1,841 8.41% 7,302 7,302 Prosecuting Attny.-Chld 392 1.79% 1,555 1,555 Coroner 0 0.00% 0 0 Sheriff 259 1.18% 1,027 1,027 Sheriff-Jail 0 0.00% 0 0 E911 JeffCom 0 0.00% 0 0 Superior Court 3,144 14.35% 12,471 12,471 Human Services Admin. 0 0.00% 0 0 Natural Resources 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 Yippee 0 0.00% 0 0 County Road Admin. 0 0.00% 0 0 County Road Design 0 0.00% 0 0 County Road Maintenance 0 0.00% 0 0 Solid Waste 0 0.00% 0 0 Equipment Rental 0 0.00% 0 0 Permit Center '0 0.00% 0 0 Animal Contrl Services 0 0.00% 0 0 Clerk of the Court 1,388 6.34% 5,505 5,505 Outside Services 0 0.00% 0 0 Billed Services 0 0.00% 0 0 (Exhibit H, Schedule la, 2 of 2) Cost Object Computation of Indirect Costs Courthouse Costs Personnel Services Services and Supplies Capital Outlay 86,878 Subtotal $86,878 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $86,878 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board . ' County AdministrationINon Departmental Public Services/County Administrator Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill 0 County Courthouse 0 o Total Allocable Costs $86,878 (Exhibit H, Schedule lb,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2002 and 2003 Castle Hill Building Expense The Castle Hill Building Expenses represent the cost of leasing Building. The Castle Hill Building expense is estimated to be $216,159. The Castle Hill Building is now billed to all users based on the estimated costs. Basis of Allocation The basis of allocation for the building expense is the actual costs from Facilities Management for each department/division within the building. (Exhibit H-2) Jefferson County Detail Allocation for Fiscal Year 2002 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Central Service Costs County Courthouse Castle Hill 11,320 100.00% ($216,159) ($216,159) Correctional Center 0.00% 0 0 0 Equipment Depreciation 0.00% 0 0 0 Facilities Courthouse 0.00% 0 0 0 Facilities Correctional 0,00% 0 0 0 Facilities DSHS 0.00% 0 0 0 Public Services/County Adminis 0.00% 0 0 0 County Administration/Non Dep 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Information Services 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor- Electi ons 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resource 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 2a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny, -Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff-Jail 0.00% 0 0 0 E911 Jeff Com 0,00% 0 0 0 Superior Court 0.00% 0 0 0 Human Services Admin. 7,920 69.96% 151,235 126,970 24,265 Natural Resources 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 Yippee 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Pennit Center 3,400 30.04% 64,924 66,588 (1,664) Animal Contrl Services 0.00% 0 0 0 Clerk ofthe Court 0.00% 0 0 0 Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 (193,558) 0 (Exhibit H, Schedule 2a, 2 of 2) Computation of Indirect Costs Cost Object Castle Hill Costs $37,316 114,843 64,000 $216,159 $0 $0 $216,159 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 Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non Dep Public Services/County Adminisl Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o o Total Allocable Costs $216,159 (Exhibit H, Schedule 2b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 Correctional Center 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 $356,797. The use allowance is computed.on a 25 year estimated life and totals $14,272 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 H-3) Jefferson County Detail Allocation for Fiscal Year 2002 Correctional Center Organizations Units Percentage Allocation Billed Costs Net Balance (12) (13) (14) (15) (16) Central Service Costs County Courthouse Castle Hill Correctional Center 19,098 100.00% ($148,894) ($148,894) Equipment Depreciation 0.00% 0 0 0 Facilities Courthouse 0.00% 0 0 0 Facilities Correctional 0.00% 0 0 0 Facilities DSHS 0.00% 0 0 0 Public Services/CountY Adminis 0.00% 0 0 0 County Adrriinistration/Non Dep 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 lnfonnation Services 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-General Ledger 0,00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor-Elections 0.00% 0 0 0 Board of Equalization 0,00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resource 0,00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 3a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Correctional Center Organizations Units Percentage Allocation Billed Costs Net Balance (12) (13) (14) (15) (16) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0,00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny,-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 4,987 26.11% 38,880 0 38,880 Sheriff-Jail 13,813 72.33% 107,690 0 107,690 E911 Jeff Com 298 1.56% 2,323 0 2,323 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 Natural Resources 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 Yippee 0.00% 0 0 0 County Road Admin, 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Permit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 0 0 (Exhibit H, Schedule 3a, 2 of 2) Cost Object Computation of Indirect Costs Correctional Center Costs Personnel Services Services and Supplies Capital Outlay 148,894 Subtotal $ 1 48,894 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $148,894 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non Dep, Public Services/County Adminis1 Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o o Total Allocable Costs $148,894 (Exhibit H, Schedule 3b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 Equipment Use Allowance The total cost of all equipment assigned to each department/division is included on the county inventory system. The use allowance percentage of 6.67 was applied to the inventory assigned to each department/division. The acquisition cost for the equipment is included in the budgets of each individual department. Therefore, it is not a cost billable to anyone department, but is an allowable and allocable indirect cost. Basis of Allocation The total cost of inventory assigned to each department/division. (Exhibit H-4) Jefferson County Detail Allocation for Fiscal Year 2002 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation 474,488 100.00% ($30,796) ($30,796) Facilities Courthouse 8,435 1.78% 547 0 547 Facilities Correctional 4,346 0.92% 282 0 282 Facilities DSHS 0 0.00% 0 0 0 Public Services/County Adminis 1,880 0.40% 122 0 122 County AdministrationINon Dep 0 0.00% 0 0 0 Clerk of Board 500 0.11 % 32 0 32 Personnel 700 0.15% 45 0 45 Information Services 10,560 2.23% 685 0 685 General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 0 0.00% 0 0 0 Auditor Payroll Actg 2,500 0,53% 162 0 162 Auditor-General Ledger 3,750 0.79% 243 0 243 Treasurer's Office 8,154 1.72% 529 0 529 State Examiner 0 0.00% 0 0 0 Civil Service 0 0.00% 0 0 0 Direct Activities Assessor 15,860 3.34% 1,029 0 1,029 Auditor-Licensing 26,196 5.52% 1,700 0 1,700 Auditor-Elections 8,475 1.79% 550 0 550 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 200 0.04% 13 0 13 Commissioners Office 4,164 0.88% 270 0 270 Planning Commission 0 0.00% 0 0 0 Weed ControllMarine Resource 0 0.00% 0 0 0 Cooperative Extension 26,243 5.53% 1,703 0 1,703 District Court 12,145 2.56% 788 0 788 (Exhibit H, Schedule 4a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Juvenile Services 28,526 6.01% 1,851 0 1,851 Parks & Recreation 23,834 5.02% 1,547 0 1,547 Plnng. & Community Dp. 2,000 0.42% 130 0 130 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny.-Chld 0 0.00% 0 0 0 Coroner 0 0.00% 0 0 0 Sheriff 156,874 33.06% 10,182 0 10,182 Sheriff-Jail 66,220 13.96% 4,298 0 4,298 E911 Jeff Com 17,000 3.58% 1,103 0 1,103 Superior Court 0 0.00% 0 0 0 Human Services Admin. 0 0.00% 0 0 0 Natural Resources 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 0 0.00% 0 0 0 Yippee 0 0.00% 0 0 0 County Road Admin. 0 0.00% 0 0 0 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 0 0.00% 0 0 0 Equipment Rental 0 0.00% 0 0 0 Permit Center 2,647 0.56% 172 0 172 Animal Contrl Services 9,533 2.01% 619 0 619 Clerk of the Court 33,746 7.11% 2,190 0 2,190 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 4a, 2 of 2) Computation of Indirect Costs Cost Object Equipment Depree. Costs Personnel Services Services and Supplies Capital Outlay $0 30,796 Subtotal $30,796 Less: Capital Outlay General Government Billed Services $0 o $0 Total Allowable Costs $30,796 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County AdministrationINon Dep, Public Services/County Adminisl Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o o $0 $30,796 Total Allocable Costs (Exhibit H, Schedule 4b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2002 and 2003 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 H-5) Jefferson Qmnty Detail Allocation for Fiscal Year 2002 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse 21,231 100.00% ($249,444) ($249,444) Facilities Correctional 0 0.00% 0 0 0 Facilities DSHS 0 0.00% 0 0 0 Public Services/County Adminis 670 3.15% 7,866 0 7,866 County AdministrationINon Dep 0 0.00% 0 0 0 Clerk of Board 111 0.52% 1,298 0 1,298 Personnel 246 1.16% 2,890 0 2,890 Information Services 1,436 6.76% 16,871 0 16,871 General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 580 2.73% 6,814 0 6,814 Auditor Payroll Actg 123 0.58% 1,445 0 1,445 Auditor-General Ledger 246 1.16% 2,890 0 2,890 Treasurer's Office 1,395 6.57% 16,390 0 16,390 State Examiner 0 0.00% 0 0 0 Civil Service 50 0.24% 587 0 587 Direct Activities Assessor 2,017 9.50% 23,697 0 23,697 Auditor-Licensing 1,116 5.26% 13,112 0 13,112 Auditor-Elections 530 2.50% 6,227 0 6,227 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 111 0.52% 1,298 0 1,298 Commissioners Office 1,333 6.28% 15,661 0 15,661 Planning Commission 0 0.00% 0 0 0 Weed Control/Marine Resource 0 0.00% 0 0 0 Cooperative Extension 0 0.00% 0 0 0 District Court 2,378 11.20% 27,939 0 27,939 (Exhibit H, Schedule 5a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Juvenile Services 1,867 8.79% 21,935 0 21,935 Parks & Recreation 0 0.00% 0 0 0 Plnng. & Community Dp, 0 0.00% 0 0 0 Prosecuting Attny.-Crim 1,841 8.67% 21,630 0 21,630 Prosecuting Attny,-Chld 392 1.85% 4,606 0 4,606 Coroner 0 0.00% 0 0 0 Sheriff 259 1.22% 3,041 0 3,041 Sheriff-Jail 0 0.00% 0 0 0 E911 Jeff Com 0 0.00% 0 0 0 Superior Court 3,144 14.81% 36,938 0 36,938 Human Services Admin. 0 0.00% 0 0 0 Natural Resources 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 0 0.00% 0 0 0 Yippee 0 0.00% 0 0 0 County Road Admin. 0 0.00% 0 0 0 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 0 0,00% 0 0 0 Equipment Rental 0 0.00% 0 0 0 Permit Center 0 0.00% 0 0 0 Animal Contrl Services 0 0.00% 0 0 0 Clerk of the Court 1,388 6.54% 16,307 0 16,307 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule Sa, 2 of 2) Cost Object Computation of Indirect Costs Facilities Courthouse Costs Personnel Services Services and Supplies Capital Outlay $133,932 112,102 Subtotal $246,034 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $246,034 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non Dep; Public Services/County Adminisl Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 547 o o 2,862 $3,410 $249,444 Total Allocable Costs (Exhibit H, Schedule 5b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2002 and 2003 Facilities Maintenance 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 square footage assigned to the jail and to the sheriffs department. (Exhibit H-6) Jefferson County Detail Allocation for Fiscal Year 2002 Facilities Correctional Organizations Units Percentage Allocation Billed Costs Net Balance (27) (28) (29) (30) (31) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional 19,098 100.00% ($150,176) ($150,176) Facilities DSHS 0.00% 0 0 0 Public Services/County Adminis 0.00% 0 0 0 County Administration/Non Dep 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Information Services 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor-Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resource 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 6a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Facilities Correctional Organizations Units Percentage Allocation Billed Costs Net Balance (27) (28) (29) (30) (31) Juvenile Services 0,00% 0 ° ° Parks & Recreation 0.00% 0 0 0 Plnng, & Community Dp. 0.00% 0 0 0 Prosecuting Attny,-Crim 0.00% 0 0 0 Prosecuting Attny,-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 4,987 26.11% 39,215 0 39,215 Sheriff-Jail 13,813 72.33% 108,618 0 108,618 E911 Jeff Com 298 1.56% 2,343 0 2,343 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 Natural Resources 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 Yippee 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Permit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 0 0 (Exhibit H, Schedule 6a, 2 of 2) Cost Object Computation of Indirect Costs Facilities Correctnl. Costs $43,371 106,523 $149,894 $0 $0 $149,894 Personnel Services Services and Supplies Capita] 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 Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County AdministrationINon Dep. Public Services/County Adminis1 Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o 282 o o o $282 Total Allocable Costs $150,176 (Exhibit H, Schedule 6b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2002 and 2003 Facilities Maintenance DSHS Building 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 the DSHS building. 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 H - 7) Jefferson County Detail Allocation for Fiscal Year 2002 Facilities DSHS Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS 7,636 100.00% ($5,162) ($5,162) Public Services/County Adminis 0.00% 0 0 0 County Administration/Non Dep 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Information Services 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor-Elections 0,00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 ° 0 Weed Control/Marine Resource 0,00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 7a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Facilities DSHS Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny,-Crim 0,00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff-Jail 0.00% 0 0 0 E911 JeffCom 0,00% 0 0 0 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 ~aturalResources 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 Yippee 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Permit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 Outside Services 7,636 100.00% 5,162 0 5,162 Billed Services 0.00% 0 72,000 (Exhibit H, Schedule 7a, 2 of 2) Computation of Indirect Costs Cost Object Facilities DSHS Costs Personnel Services $3,838 Services and Supplies 1,324 Capital Outlay 0 Subtotal $5,162 Less: Capital Outlay $0 General Government Billed Services 0 $0 Total Allowable Costs $5,162 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non Dep. Public Services/County Adminis1 Facilities DSHS Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 0 $0 Total Allocable Costs $5,162 (Exhibit H, Schedule 7b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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 H-8) Jefferson County Detail Allocation for Fiscal Year 2002 Public Service/County Administrator Organizations Units Percentage Allocation Billed Costs Net Balance (37) (38) (39) (40) (41) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis 143.96 100.00% ($86,491 ) ($86,491) County Adrriinistration/Non Dep 2.35 1.63% 1,412 0 1,412 Clerk of Board 0.50 0.35% 300 0 300 Personnel 0.95 0.66% 571 0 571 Information Services 5.46 3.79% 3,280 0 3,280 General Insurance 0.50 0.35% 300 0 300 Prosecuting Attorney 0.00 0.00% 0 0 0 Auditor Payroll Actg 0.00 0.00% 0 0 0 Auditor-General Ledger 0.00 0.00% 0 0 0 Treasurer's Office 0.00 0.00% 0 0 0 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 0.00 0.00% 0.00% Direct Activities Assessor 0.00 0.00% 0 0 0 Auditor-Licensing 0.00 0.00% 0 0 0 Auditor-Elections 0.00 0.00% 0 0 0 Board of Equalization 0.00 0.00% 0 0 0 Clerk of Board 0.00 0.00% 0 0 0 Commissioners Office 0.00 0.00% 0 0 0 Planning Commission 0.00 0.00% 0 0 0 Weed ControllMarine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.14 1.49% 1,286 0 1,286 District Court 0.00 0.00% 0 0 0 (Exhibit H, Schedule Sa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Public Service/County Administrator Organizations Units Percentage Allocation Billed Costs Net Balance (37) (38) (39) (40) (41) Juvenile Services 0.00 0.00% 0 0 0 Parks & Recreation 6.66 4.63% 4,001 0 4,001 Plnng. & Community Dp. 11.29 7.84% 6,783 0 6,783 Prosecuting Artny.-Crim 0.00 0.00% 0 0 0 Prosecuting Artny.-Chld 0.00 0.00% 0 0 0 Coroner 0.00 0.00% 0 0 0 Sheriff 0.00 0.00% 0 0 0 Sheriff-Jail 0.00 0.00% 0 0 0 E911 Jeff Com 0.00 0.00% 0 0 0 Superior Court 0.00 0.00% 0 0 0 Human Services Admin. 31.83 22.11 % 19,124 0 19,124 Natural Resources 2.85 1.98% 1,712 0 1,712 Substance Abuse 1.35 0.94% 811 0 811 Developmental Disabilities 0.90 0.63% 541 0 541 County Pair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Yippee 2.20 1.53% 1,322 0 1,322 County Road Admin. 16.89 11.73% 10,148 0 10,148 County Road Design 5.40 3.75% 3,244 0 3,244 County Road Maintenance 30.77 21.37% 18,487 0 18,487 Solid Waste 7.71 5.36% 4,632 0 4,632 Equipment Rental 7.14 4.96% 4,290 0 4,290 Permit Center 3.94 2.74% 2,367 0 2,367 Animal Contrl Services 3,13 2.17% 1,881 0 1,881 Clerk of the Court 0.00 0.00% 0 0 0 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 8a, 2 of 2) Computation of Indirect Costs Cost Object Public Services/County Adminisl Costs Personnel Services Services and Supplies Capital Outlay $73,176 2,672 Subtotal $75,848 Less: Capital Outlay General Government Billed Services o Total Allowable Costs $75,848 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non Dep. Public Services/County Adminis1 Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o 7,866 122 o o $2,656 $10,643 $86,491 Total Allocable Costs (Exhibit H, Schedule 8b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 County AdministrationlN on Departmental The County Administration function includes the support provided to County Departments through the Non-Departmental Account. The cost ofthe administrative support within the Non-Departmental Account is included as an indirect cost. Basis of Allocation The County Administration will be allocated based on the Total Direct Cost in each department! division. (Exhibit H-9) Jefferson County Detail Allocation for Fiscal Year 2002 County AdministrationINon Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County Adniinistration/Non Dep 17,910,162 100.00% ($206,532) ($206,532) Clerk of Board 28,335 0.16% 327 0 327 Personnel 103,657 0.58% 1,195 0 1,195 Information Services 104,784 0.59% 1,208 0 1,208 General Insurance 271,541 1.52% 3,131 0 3,131 Prosecuting Attorney 105,776 0.59% 1,220 0 1,220 Auditor Payroll Actg 53,376 0.30% 616 0 616 Auditor-General Ledger 113,913 0.64% 1,314 0 1,314 Treasurer's Office 88,902 0.50% 1,025 0 1,025 State Examiner 39,496 0.22% 455 0 455 Civil Service 2,392 0.01% 28 0 28 Direct Activities Assessor 529,115 2.95% 6,102 0 6,102 Auditor-Licensing 203,133 1.13% 2,342 0 2,342 Auditor-Elections 161,753 0.90% 1,865 0 1,865 Board of Equalization 6,463 0.04% 75 0 75 Clerk of Board 113,522 0.63% 1,309 0 1,309 Commissioners Office 230,505 1.29% 2,658 0 2,658 Planning Commission 10,864 0.06% 125 0 125 Weed Control/Marine Resource 22,521 0.13% 260 0 260 Cooperative Extension 204,136 1.14% 2,354 0 2,354 District Court 590,744 3.30% 6,812 0 6,812 (Exhibit H, Schedule 9a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Juvenile Services 721,738 4.03% 8,323 0 8,323 Parks & Recreation 366,499 2.05% 4,226 0 4,226 Plnng. & Community Dp. 732,400 4.09% 8,446 0 8,446 Prosecuting Attny.-Crim 513,082 2.86% 5,917 0 5,917 Prosecuting Attny.-Chld 39,534 0.22% 456 0 456 Coroner 22,867 0.13% 264 0 264 Sheriff 1,860,165 10.3 9% 21,451 0 21,451 Sheriff-Jail 700,437 3.91% 8,077 0 8,077 E911 JeffCom 597,645 3.34% 6,892 0 6,892 Superior Court 340,005 1.90% 3,921 0 3,921 Human Services Admin. 2,177,650 12.16% 25,112 0 25,112 Natural Resources 229,139 1.28% 2,642 0 2,642 Substance Abuse 269,445 1.50% 3,107 0 3,107 Developmental Disabilities 271,865 1.52% 3,135 0 3,135 County Fair 0 0.00% 0 0 0 Law Library 9,277 0.05% 107 0 107 Yippee 106,355 0.59% 1,226 0 1,226 County Road Admin. 3,423,255 19.11 % 39,475 0 39,475 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 845,629 4.72% 9,751 0 9,751 Equipment Rental 1,024,694 5.72% 11,816 0 11 ,816 Pennit Center 142,711 0.80% 1,646 0 1,646 Animal Contrl Services 213,249 1.19% 2,459 0 2,459 Clerk of the Court 317,593 1.77% 3,662 0 3,662 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 9a, 20f 2) Cost Object Computation of Indirect Costs County Administration Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Costs $195,763 9,357 o $205,120 $0 $0 Total Allowable Costs $205,120 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non Dep; Public Services/County Adminis1 Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 1,412 o o o o o o o (Exhibit H, Schedule 9b,) $1,412 $206,532 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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 H-I0) Jefferson County Detail Allocation for Fiscal Year 2002 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County Adrrìinistration/Non Dep Clerk of Board 256.34 100.00% ($30,731) ($30,731 ) Personnel 0.95 0.37% 114 0 114 Information Services 5.46 2.13% 655 0 655 General Insurance 0.50 0.20% 60 0 60 Prosecuting Attorney 1.79 0.70% 215 0 215 Auditor Payroll Actg 1.00 0.39% 120 0 120 Auditor-General Ledger 2.13 0.83% 255 0 255 Treasurer's Office 4.77 1.86% 572 0 572 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10 .22 3.99% 1,225 0 1,225 Auditor-Licensing 3.69 1.44% 442 0 442 Auditor- Electi ons 1.91 0.75% 229 0 229 Board of Equalization 0.23 0.09% 28 0 28 Clerk of Board 2.00 0.78% 240 0 240 Commissioners Office 2.97 1.16% 356 0 356 Planning Commission 0.30 0.12% 36 0 36 Weed ControllMarine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.14 0.83% 257 0 257 District Court 8,77 3.42% 1,051 0 1,051 (Exhibit H, Schedule lOa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) Juvenile Services 8.55 3.34% 1,025 0 1,025 Parks & Recreation 6.66 2.60% 798 0 798 Plnng. & Community Dp. 11.29 4.40% 1,353 0 1,353 Prosecuting Attny.-Crim 7.79 3.04% 934 0 934 Prosecuting Attny.-Chld 0.88 0.34% 105 0 105 Coroner 0.00 0.00% 0 0 0 Sheriff 29.67 11.57% 3,557 0 3,557 Sheriff-Jail 12.61 4.92% 1,512 0 1,512 E911 J effCom 7.98 3.11 % 957 0 957 Superior Court 1.03 0.40% 123 0 123 Human Services Admin. 31.83 12.42% 3,816 0 3,816 Natural Resources 2.85 1.11% 342 0 342 Substance Abuse 1.35 0.53% 162 0 162 Developmental Disabilities 0.90 0.35% 108 0 108 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Yippee 2.20 0.86% 264 0 264 County Road Admin. 16.89 6.59% 2,025 0 2,025 County Road Design 5.40 2.11 % 647 0 647 County Road Maintenance 30.77 12.00% 3,689 0 3,689 Solid Waste 7.71 3.01% 924 0 924 Equipment Rental 7.14 2.79% 856 0 856 Permit Center 3.94 1.54% 472 0 472 Animal Contrl Services 3.13 1.22% 375 0 375 Clerk of the Court 6.94 2.71% 832 0 832 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule lOa, 2 of 2) Computation of Indirect Costs Cost Object Clerk of Board Costs Personnel Services $21,836 Services and Supplies 6,499 Capital Outlay 0 Subtotal $28,335 Less: Capital Outlay $0 Genera] Government Bi11ed Services $0 Total Allowable Costs $28,335 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payron Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non Dep, 327 Public Services/County Adminis1 300 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 1,298 Equipment Depreciation 32 Correctional Center 0 Castle Hi11 0 County Courthouse 438 $2,396 Total Allocable Costs $30,731 (Exhibit H, Schedule lOb,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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 H -11) Jefferson County Detail Allocation for Fiscal Year 2002 Personnel Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County Adrríinistration/Non Dep Clerk of Board Personnel 255.39 100.00% ($109,448) ($109,448) Infonnation Services 5.46 2.14% 2,340 0 2,340 General Insurance 0.50 0.20% 214 0 214 Prosecuting Attorney 1.79 0.70% 767 0 767 Auditor Payroll Actg 1.00 0.39% 429 0 429 Auditor-General Ledger 2.13 0.83% 913 0 913 Treasurer's Office 4.77 1.87% 2,044 0 2,044 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10 .22 4.00% 4,380 0 4,380 Auditor-Licensing 3,69 1.44% 1,581 0 1,581 Auditor-Elections 1.91 0.75% 819 0 819 Board of Equalization 0.23 0.09% 99 0 99 Clerk of Board 2.00 0.78% 857 0 857 Commissioners Office 2.97 1.16% 1,273 0 1,273 Planning Commission 0.30 0.12% 129 0 129 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.14 0.84% 917 0 917 District Court 8.77 3.43% 3,758 0 3,758 (Exhibit H, Schedule lla, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Personnel Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) Juvenile Services 8.55 3.35% 3,664 0 3,664 Parks & Recreation 6.66 2.61% 2,854 0 2,854 Plnng. & Community Dp, 11.29 4.42% 4,838 0 4,838 Prosecuting Attny.-Crim 7.79 3.05% 3,338 0 3,338 Prosecuting Atlny,-Chld 0.88 0.34% 377 0 377 Coroner 0.00 0.00% 0 0 0 Sheriff 29.67 11.62% 12,715 0 12,715 Sheriff-Jail 12.61 4.94% 5,404 0 5,404 E911 Jeff Com 7.98 3.12% 3,420 0 3,420 Superior Court 1.03 0.40% 441 0 441 Human Services Admin, 31.83 12.46% 13,641 0 13,641 Natural Resources 2.85 1.12% 1,221 0 1,221 Substance Abuse 1.35 0.53% 579 0 579 Developmental Disabilities 0.90 0.35% 386 0 386 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Yippee 2.20 0.86% 943 0 943 County Road Admin. 16.89 6.61% 7,238 0 7,238 County Road Design 5.40 2.11% 2,314 0 2,314 County Road Maintenance 30.77 12.05% 13,187 0 13,187 Solid Waste 7.71 3.02% 3,304 0 3,304 Equipment Rental 7.14 2.80% 3,060 0 3,060 Permit Center 3.94 1.54% 1,689 0 1,689 Animal Contrl Services 3.13 1.23% 1,341 0 1,341 Clerk of the Court 6.94 2.72% 2,974 0 2,974 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule lla, 2 of 2) Computation of Indirect Costs Cost Object Personnel Costs Personnel Services $77,765 Services and Supplies 25,892 Capital Outlay 0 Subtotal $103,657 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $103,657 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board 114 County AdministrationINon Dep; 1,195 Public Services/CoUnty Adminis1 571 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 2,890 Equipment Depreciation 45 Correctional Center 0 Castle Hill 0 County Courthouse 976 $5,791 Total Allocable Costs $109,448 (Exhibit H, Schedule llb,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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. The Information Services cost has been reduced for the direct charges to Public Works and the Health Department. Basis of Allocation The basis of allocation will be the number of full time equivalent personnel in each department! division. (Exhibit H-12) Jefferson County Detail Allocation for Fiscal Year 2002 Information Services Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County AdministrationINon Dep Clerk of Board Personnel Information Services 142.89 100.00% ($135,520) ($135,520) General Insurance 0.50 0.35% 474 0 474 Prosecuting Attorney 1.79 1.25% 1,698 0 1,698 Auditor Payroll Actg 1.00 0.70% 948 0 948 Auditor-General Ledger 2.13 1.49% 2,020 0 2,020 Treasurer's Office 4.77 3.34% 4,524 0 4,524 State Examiner 0.00 0,00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.22 7.15% 9,693 0 9,693 Auditor-Licensing 3.69 2.58% 3,500 0 3,500 Auditor-Elections 1.91 1.34% 1,811 0 1,811 Board of Equalization 0.23 0.16% 218 0 218 Clerk of Board 2.00 1.40% 1,897 0 1,897 Commissioners Office 2.97 2,08% 2,817 0 2,817 Planning Commission 0.30 0.21% 285 0 285 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.14 1.50% 2,030 0 2,030 District Court 8.77 6.14% 8,318 0 8,318 (Exhibit H, Schedule 12a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Information Services Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Juvenile Services 8.55 5.98% 8,109 0 8,109 Parks & Recreation 6.66 4.66% 6,316 6,316 Plnng. & Community Dp. 11.29 7.90% 10,708 0 10,708 Prosecuting Attny,-Crim 7.79 5.45% 7,388 0 7,388 Prosecuting Attny.-Chld 0.88 0.62% 835 0 835 Coroner 0.00 0.00% 0 0 0 Sheriff 29.67 20.76% 28,140 0 28,140 Sheriff-Jail 12.61 8.82% 11,960 0 11 ,960 E911 Jeff Com 7.98 5.58% 7,568 0 7,568 Superior Court 1.03 0.72% 977 0 977 Human Services Admin. 0.00 0.00% 0 0 0 Natural Resources 0.00 0.00% 0 0 0 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Yippee 0.00 0.00% 0 0 0 County Road Admin. 0.00 0.00% 0 0 0 County Road Design 0.00 0.00% 0 0 0 County Road Maintenance 0.00 0.00% 0 0 0 Solid Waste 0.00 0.00% 0 0 0 Equipment Rental 0.00 0.00% 0 0 0 Permit Center 3.94 2.76% 3,737 0 3,737 Animal Contrl Services 3.13 2.19% 2,969 0 2,969 Clerk of the Court 6.94 4.86% 6,582 0 6,582 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 12a, 2 of 2) Cost Object Computation of Indirect Costs Information Service 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 Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County AdministrationINon Dep; Public Services/County Adminisl Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $192,798 111,199 397,690 $0 $0 $0 $0 $0 $0 $0 2,340 655 1,208 3,280 o o 16,871 685 o o 5,696 (Exhibit H, Schedule 12b,) Costs $291,741 321,932 192,798 $806,471 ($701,687) $104,784 30,736 $135,520 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 (;eneralInsurance The General Liability Insurance for the County. The insurance amount is reduced for the direct charge to the Public Works 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 and ER & R Funds. (Exhibit H-13) Jefferson County Detail Allocation for Fiscal Year 2002 General Insurance Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) (64) (65) (66) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County Adrriinistration/Non Dep Clerk of Board Personnel Information Services General Insurance 173.55 100.00% ($275,721) ($275,721) Prosecuting Attorney 1.79 1.03% 2,844 0 2,844 Auditor Payroll Actg 1.00 0.58% 1,589 0 1,589 Auditor-General Ledger 2.13 1.23% 3,384 0 3,384 Treasurer's Office 4.77 2.75% 7,578 0 7,578 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.22 5.89% 16,237 0 16,237 Auditor-Licensing 3.69 2.13% 5,862 0 5,862 Auditor-Elections 1.91 1.1 0% 3,034 0 3,034 Board of Equalization 0.23 0.13% 365 0 365 Clerk of Board 2.00 1.15% 3,177 0 3,177 Commissioners Office 2.97 1.71% 4,718 0 4,718 Planning Commission 0.30 0.17% 477 0 477 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.14 1.23% 3,400 0 3,400 District Court 8.77 5.05% 13,933 0 13,933 (Exhibit H, Schedule 13a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 General Insurance Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) (64) (65) (66) Juvenile Services 8.55 4.93% 13,583 0 13,583 Parks & Recreation 6.66 3.84% 10,581 0 10,581 P1nng. & Community Dp. 11.29 6.51% 17,937 0 17,937 Prosecuting Attny.-Crim 7,79 4.49% 12,376 0 12,376 Prosecuting Attny.-Ch1d 0.88 0.51% 1,398 0 1,398 Coroner 0.00 0.00% 0 0 0 Sheriff 29.67 17.10% 47,137 0 47,137 Sheriff-Jail 12.61 7.27% 20,034 0 20,034 E911 Jeff Com 7.98 4.60% 12,678 0 12,678 Superior Court 0.00 0.00% 0 0 0 Human Services Admin. 31.83 18.34% 50,569 0 50,569 Natural Resources 2.85 1.64% 4,528 0 4,528 Substance Abuse 1.35 0.78% 2,145 0 2,145 Developmental Disabilities 0.90 0.52% 1,430 0 1,430 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Yippee 2.20 1.27% 3,495 0 3,495 County Road Admin. 0.00 0.00% 0 0 0 County Road Design 0.00 0.00% 0 0 0 County Road Maintenance 0.00 0.00% 0 0 0 Solid Waste 0.00 0.00% 0 0 0 Equipment Rental 0.00 0.00% 0 0 0 Pennit Center 3.94 2.27% 6,260 0 6,260 Animal Contrl Services 3.13 1.80% 4,973 0 4,973 Clerk of the Court 0.00 0.00% 0 0 0 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 13a, 2 of 2) Computation of Indirect Costs Cost Object General Insurance Costs Personnel Services $0 Services and Supplies 373,442 Capital Outlay 0 Subtotal $373,442 Less: Capital Outlay $0 General Government Billed Services 101,901 ($101,901) Total Allowable Costs $271,541 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services 474 Personnel 214 Clerk of Board 60 County AdministrationINon Dep. 3,131 Public Services/County AdminiSl 300 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 0 $4,180 Total Allocable Costs $275,721 (Exhibit H, Schedule 13b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 Prosecuting Attorney 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 H-14) Jefferson County Detail Allocation for Fiscal Year 2002 Prosecuting Attorney Organizations Units Percentage Allocation Billed Costs Net Costs (67) (68) (69) (70) (71) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County Administration/Non Dep Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney 115.0 100.00% ($121,634) ($121,634) Auditor Payroll Actg 1.0 0.87% 1,058 0 1,058 Auditor-General Ledger 0.0 0.00% 0 0 0 Treasurer's Office 1.0 0.87% 1,058 0 1,058 State Examiner 0.0 0.00% 0 0 0 Civil Service 0.0 0.00% 0 0 0 Direct Activities Assessor 2.0 1.74% 2,115 0 2,115 Auditor-Licensing 0.0 0.00% 0 0 0 Auditor-Elections 1.5 1.30% 1,587 0 1,587 Board of Equalization 0.0 0.00% 0 0 0 Clerk of Board 0.0 0.00% 0 0 0 Commissioners Office 39.0 33.91% 41,250 0 41,250 Planning Commission 1.5 1.30% 1,587 0 1,587 Weed Control/Marine Resource 0.0 0.00% 0 0 0 Cooperative Extension 1.0 0.87% 1,058 0 1,058 District Court 0.0 0.00% 0 0 0 (Exhibit H, Schedule 14a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Prosecuting Attorney Organizations Units Percentage Allocation Billed Costs Net Costs (67) (68) (69) (70) (71) Juvenile Services 0.0 0,00% 0 0 0 Parks & Recreation 0.0 0.00% 0 0 Plnng. & Community Dp. 46.0 40.00% 48,654 0 48,654 Prosecuting Attny.-Crim 0.0 0.00% 0 0 0 Prosecuting Attny,-Chld 0.0 0.00% 0 0 0 Coroner 0.0 0.00% 0 0 0 Sheriff 0.0 0.00% 0 0 0 Sheriff-Jail 0.0 0.00% 0 0 0 E911 JeffCom 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Human Services Admin. 3.0 2.61% 3,173 0 3,173 Natural Resources 0.0 0.00% 0 0 0 Substance Abuse 0.0 0.00% 0 0 0 Developmental Disabilities 0.0 0.00% 0 0 0 County Fair 0.0 0.00% 0 0 0 Law Library 0.0 0.00% 0 0 0 Yippee 0.0 0.00% 0 0 0 County Road Admin. 2.0 1.74% 2,115 0 2,115 County Road Design 1.0 0.87% 1,058 0 1,058 County Road Maintenance 1.0 0.87% 1,058 0 1,058 Solid Waste 1.0 0.87% 1,058 0 1,058 Equipment Rental 0.0 0.00% 0 0 0 Permit Center 14.0 12.17% 14,808 0 14,808 Animal Contrl Services 0.0 0.00% 0 0 0 Clerk of the Court 0.0 0.00% 0 0 0 Outside Services 0.0 0.00% 0 0 0 Billed Services 0.0 0.00% 0 0 0 (Exhibit H, Schedule 14a, 2 of 2) Computation of Indirect Costs Cost Object Prosecuting Attrny. Costs Personnel Services $575,749 Services and Supplies 28,687 Capital Outlay 0 Subtotal $604,436 Less: Capital Outlay $0 General Government 498,660 Billed Services $0 ($498,660) Total Allowable Costs $105,776 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance 2,844 Information Services 1,698 Personnel 767 Clerk of Board 215 County AdministrationINon Dep, 1,220 Public Services/County Adminis1 0 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 6,814 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 2,301 $15,858 , Total Allocable Costs $121,634 (Exhibit H, Schedule 14b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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 H -15) Jefferson County Detail Allocation for Fiscal Year 2002 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County Administration/Non Dep Clerk of Board Personnel Infonnation Services General Insurance Prosecuting Attorney Auditor Payroll Actg 246.64 100.00% ($60,230) ($60,230) Auditor-General Ledger 2.13 0.86% 520 0 520 Treasurer's Office 4.77 1.93% 1,165 0 1,165 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.22 4.14% 2,496 0 2,496 Auditor-Licensing 3.69 1.50% 901 0 901 Auditor-Elections 1.91 0.77% 466 0 466 Board of Equalization 0.23 0.09% 56 (j 56 Clerk of Board 2.00 0.81% 488 0 488 Commissioners Office 2.97 1.20% 725 0 725 Planning Commission 0.30 0.12% 73 0 73 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.14 0.87% 523 0 523 District Court 8.77 3.56% 2,142 0 2,142 (Exhibit H, Schedule 15a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Juvenile Services 8.55 - 3.47% 2,088 0 2,088 Parks & Recreation 6.66 2.70% 1,626 0 1,626 Plnng. & Community Dp. 11.29 4.58% 2,757 0 2,757 Prosecuting Artny.-Crim 7.79 3.16% 1,902 0 1,902 Prosecuting Attny.-Chld 0.88 0.36% 215 0 215 Coroner 0.00 0.00% 0 0 0 Sheriff 29.67 12,03% 7,245 0 7,245 Sheriff-Jail 12.61 5.11 % 3,079 0 3,079 E911 Jeff Com 7.98 3.24% 1,949 0 1,949 Superior Court 1.03 0,42% 252 0 252 Human Services Admin. 31.83 12.91 % 7,773 0 7,773 Natural Resources 2,85 1.16% 696 0 696 Substance Abuse 1.35 0.55% 330 0 330 Developmental Disabilities 0.90 0.36% 220 0 220 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Yippee 2.20 0.89% 537 0 537 County Road Admin. 16.89 6.85% 4,125 0 4,125 County Road Design 5.40 2.19% 1,319 0 1,319 County Road Maintenance 30.77 12.48% 7,514 0 7,514 Solid Waste 7.71 3.13% 1,883 0 1,883 Equipment Rental 7.14 2.89% 1,744 0 1,744 Permit Center 3.94 1.60% 962 0 962 Animal Contrl Services 3.13 1.27% 764 0 764 Clerk of the Court 6.94 2.81% 1,695 0 1,695 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 15a, 2 of 2) Computation of Indirect Costs Cost Object Auditor Payroll Costs $50,267 3,109 $53,376 $0 $0 $53,376 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 Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County AdministrationINon Dep: Public Services/County Adrninis1 Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 1,058 1,589 948 429 120 616 o o o 1,445 162 o o 488 $6,854 $60,230 Total Allocable Costs (Exhibit H, Schedule ISb,) County Adrninistritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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 H-16) Jefferson County Detail Allocation for Fiscal Year 2002 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County AdrriinistrationINon Dep Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger 16,771 100.00% ($126,42$) ($126,428) Treasurer's Office 68 0.41% 513 0 513 State Examiner 0 0.00% 0 0 0 Civil Service 18 0.11% 136 0 136 Direct Activities Assessor 101 0.60% 761 0 761 Auditor-Licensing 47 0.28% 354 0 354 Auditor-Elections 301 1.79% 2,269 0 2,269 Board of Equalization 10 0.06% 75 0 75 Clerk of Board 37 0.22% 279 0 279 Commissioners Office 109 0.65% 822 0 822 Planning Commission 28 0.17% 211 0 211 Weed ControllMarine Resource 33 0.20% 249 0 249 Cooperative Extension 355 2.12% 2,676 0 2,676 District Court 533 3.18% 4,018 0 4,018 (Exhibit H, Schedule 16a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Juvenile Services 437 2.61% 3,294 0 3,294 Parks & Recreation 660 3.94% 4,975 0 4,975 Plnng. & Community Dp. 208 1.24% 1,568 0 1,568 Prosecuting Attny.-Crim 305 1.82% 2,299 0 2,299 Prosecuting Attny.-Chld 57 0.34% 430 0 430 Coroner 19 0.11% 143 0 143 Sheriff 601 3.58% 4,531 0 4,531 Sheriff-Jail 223 1.33% 1,681 0 1,681 E91l Jeff Com 187 1.12% 1,410 0 1,410 Superior Court 819 4.88% 6,174 0 6,174 Human Services Admin. 1,453 8.66% 10,953 0 10,953 ~aturalResources 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 332 1.98% 2,503 0 2,503 Law Library 16 0.10% 121 0 121 Yippee 263 1.57% 1,983 0 1,983 County Road Admin. 1,088 6.49% 8,202 0 8,202 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 667 3.98% 5,028 0 5,028 Equipment Rental 959 5.72% 7,229 0 7,229 Permit Center 69 0.41% 520 0 520 Animal Contrl Services 210 1.25% 1,583 0 1,583 Clerk of the Court 96 0.57% 724 0 724 Outside Services 6,462 38.53% 48,714 0 48,714 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 16a, 2 of 2) Cost Object Computation of Indirect Costs Auditor-General Ldg. Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Costs $106,918 6,995 $113,913 $0 $0 Total Allowable Costs $113,913 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney Generallnsurance Infonnation Services Personnel Clerk of Board County AdministrationINon Dep. Public Services/County Adminis1 Facilities DSHS Facilities Correctional Facilities Courthouse Equipment D~preciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 520 o 3,384 2,020 913 255 1,314 o o o 2,890 243 o o 976 (Exhibit H, Schedule 16b,) $12,515 $126,428 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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 H-17) Jefferson Qmnty Detail Allocation for Fiscal Year 2002 Treasurer Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County AdministrationINon Dep Clerk of Board Personnel Information Services Generallnsurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office 12,478 100.00% ($129,833) ($129,833) State Examiner 0 0.00% 0 0 0 Civil Service 2 0.02% 21 21 Direct Activities Assessor 60 0.48% 624 0 624 Auditor-Licensing 232 1.86% 2,414 0 2,414 Auditor-Elections 36 0.29% 375 0 375 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 0 0.00% 0 0 0 Commissioners Office 8 0.06% 83 0 83 Planning Commission 0 0.00% 0 0 0 Weed Control/Marine Resource 1 0.01% 10 0 10 Cooperative Extension 73 0.59% 760 0 760 District Court 405 3.25% 4,214 0 4,214 (Exhibit H, Schedule 17a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Treasurer Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) Juvenile Services 76 0.61% 791 0 791 Parks & Recreation 136 1.09% 1,415 0 1,415 Plnng. & Community Dp. 141 1.13% 1,467 0 1,467 Prosecuting Attny.-Crim 56 0.45% 583 0 583 Prosecuting Attny.-Chld 6 0.05% 62 0 62 Coroner 2 0.02% 21 0 21 Sheriff 362 2.90% 3,767 0 3,767 Sheriff-Jail 90 0.72% 936 0 936 E911 Jeff Com 163 1.31% 1,696 0 1,696 Superior Court 0 0.00% 0 0 0 Human Services Admin. 2,410 19.31% 25,076 0 25,076 Natural Resources 46 0.37% 479 0 479 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 311 2.49% 3,236 0 3,236 Law Library 41 0.33% 427 0 427 Yippee 20 0.16% 208 0 208 County Road Admin. 212 1.70% 2,206 0 2,206 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 953 7.64% 9,916 0 9,916 Equipment Rental 140 1.12% 1,457 0 1,457 Permit Center 1,465 11.74% 15,243 0 15,243 Animal Contr1 Services 659 5.28% 6,857 0 6,857 Clerk of the Court 389 3.12% 4,048 0 4,048 Outside Services 3,983 31.92% 41,443 0 41,443 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 17a, 2 of 2) Computation of Indirect Costs Cost Object Treasurer Costs Personnel Services $239,231 Services and Supplies 13,600 Capital Outlay 0 Subtotal $252,831 Less: Capital Outlay $0 General Government 163,929 Billed Services ($163,929) Total Allowable Costs $88,902 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger 513 Auditor Payroll Actg 1,165 Prosecuting Attorney 1,058 General Insurance 7,578 Infonnation Services 4,524 Personnel 2,044 Clerk of Board 572 County AdrninistrationINon Dep; 1,025 Public Services/County Adminis1 0 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 16,390 Equipment Depreciation 529 Correctional Center 0 Castle Hill 0 County Courthouse 5,533 $40,931 Total Allocable Costs $129,833 (Exmbit H, Schedule 17b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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 H-18) Jefferson County Detail Allocation for Fiscal Year 2002 State Examiner Organizations Units Percentage Allocation Billed Costs Net Costs (87) (88) (89) (90) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County AdministrationINon Dep Clerk of Board Personnel Information Services {}eneral Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-{}eneral Ledger Treasurer's Office State Examiner 16,463,309 100.00% ($39,951) ($39,951 ) Civil Service 2,392 0.01% 6 0 6 Direct Activities Assessor 529,115 3.21% 1,284 0 1,284 Auditor-Licensing 173,540 1.05% 421 0 421 Auditor-Elections 161,752 0.98% 393 0 393 Board of Equalization 6,463 0.04% 16 0 16 Clerk of Board 68,807 0.42% 167 0 167 Commissioners Office 275,230 1.67% 668 0 668 Planning Commission 10,864 0.07% 26 0 26 Weed ControllMarine Resource 22,521 0.14% 55 0 55 Cooperative Extension 194,430 1.18% 472 0 472 District Court 590,744 3.59% 1,434 0 1,434 (Exhibit H, Schedule 18a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 State Examiner Organizations Units Percentage Allocation Billed Costs Net Costs (87) (88) (89) (90) Juvenile Services 721,738 4.38% 1,751 0 1,751 Parks & Recreation 366,499 2.23% 889 0 889 Plnng. & Community Dp. 687,986 4.18% 1,670 0 1,670 Prosecuting Attny.-Crim 513,082 3.12% 1,245 0 1,245 Prosecuting Attny.-Chld 39,534 0.24% 96 0 96 Coroner 22,687 0.14% 55 0 55 Sheriff 1,840,080 11.18% 4,465 0 4,465 Sheriff-Jail 700,437 4.25% 1,700 0 1,700 E911 Jeff Com 1,054,064 6.40% 2,558 0 2,558 Superior Court 340,005 2.07% 825 0 825 Human Services Admin. 2,177,651 13.23% 5,284 0 5,284 Natural Resources 229,139 1.39% 556 0 556 Substance Abuse 269,444 1.64% 654 0 654 Developmental Disabilities 271,865 1.65% 660 0 660 County Fair 0 0.00% 0 0 0 Law Library 9,277 0.06% 23 0 23 Yippee 106,355 0.65% 258 0 258 County Road Admin. 1,718,873 10.44% 4,171 0 4,171 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 1,495,029 9.08% 3,628 0 3,628 Equipment Rental 1,024,695 6.22% 2,487 0 2,487 Permit Center 308,169 1.87% 748 0 748 Animal Contrl Services 213,249 1.30% 517 0 517 Clerk of the Court 317,593 1.93% 771 0 771 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 18a, 2 of 2) Computation of Indirect Costs Cost Object State Examiner Costs Personnel Services $0 Services and Supplies 39,496 Capital Outlay 0 Subtotal $39,496 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $39,496 Add Allocated Costs: State Examiner Treasurer's Office 0 Auditor-General Ledger 0 Auditor Payroll Actg 0 Prosecuting Attorney 0 General Insurance 0 Information Services 0 Personnel 0 Clerk of Board 0 County AdministrationINon Dep 455 Public Services/County Adminis1 0 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 0 Correctional Center 0 Castl e Hill 0 County Courthouse 0 $455 Total Allocable Costs $39,951 (Exhibit H, Schedule 18b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2002 and 2003 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 H-19) Jefferson County Detail Allocation for Fiscal Year 2002 Civil Service Organizations Units Percentage Allocation BiDed Costs Net Costs (1) (2) (3) (4) (5) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County AdrriinistrationINon Dep Clerk of Board Personnel Infonnation Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service 42 100.00% ($3,169) ($3,169) Direct Activities Assessor 0.0 0.00% 0 0 0 Auditor-Licensing 0,0 0.00% 0 0 0 Auditor-Elections 0,0 0.00% 0 0 0 Board of Equalization 0.0 0.00% 0 0 0 Clerk of Board 0.0 0.00% 0 0 0 Commissioners Office 0.0 0.00% 0 0 0 Planning Commission 0.0 0.00% 0 0 0 Weed ControllMarine Resource 0.0 0.00% 0 0 0 Cooperative Extension 0.0 0.00% 0 0 0 District Court 0,0 0.00% 0 0 0 (Exhibit H, Schedule 19a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2002 Civil Service Organizations Units Percentage Allocation Billed Costs Net Costs (1) (2) (3) (4) (5) Juvenile Services 0.0 0.00% 0 0 0 Parks & Recreation 0.0 0.00% 0 0 0 Plnng. & Community Dp. 0,0 0.00% 0 0 0 Prosecuting Attny.-Crim 0.0 0.00% 0 0 0 Prosecuting Attny.-Chld 0.0 0.00% 0 0 0 Coroner 0.0 0.00% 0 0 0 Sheriff 29.7 70.18% 2,224 0 2,224 Sheriff-Jail 12.6 29.82% 945 0 945 E911 Jeff Com 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Human Services Admin. 0.0 0.00% 0 0 0 Natural Resources 0.0 0.00% 0 0 0 Substance Abuse 0.0 0.00% 0 0 0 Developmental Disabilities 0.0 0.00% 0 0 0 County Fair 0.0 0.00% 0 0 0 Law Library 0.0 0.00% 0 0 0 Yippee 0.0 0.00% 0 0 0 County Road Admin. 0.0 0.00% 0 0 0 County Road Design 0.0 0.00% 0 0 0 County Road Maintenance 0.0 0.00% 0 0 0 Solid Waste 0.0 0.00% 0 0 0 Equipment Rental 0.0 0.00% 0 0 0 Permit Center 0.0 0.00% 0 0 0 Animal Contrl Services 0.0 0.00% 0 0 0 Clerk of the Court 0,0 0.00% 0 0 0 Outside Services 0.0 0.00% 0 0 0 Billed Services 0.0 0.00% 0 0 0 (Exhibit H, Schedule 19a, 2 of 2) Cost Object Computation of Indirect Costs Civil Service 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 Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County AdministrationINon Dep Public Services/County Adminis1 Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs Costs $0 2,392 o $2,392 $0 o $0 $2,392 6 21 136 o o o o o o 28 o o o 587 o o o o $777 $3,169 (Exh.ibit H, Schedule 19b,) Jefferson County Program Description Assessor The Assessor is responsible for the establishment and maintenance of standards and procedures for the appraisal of real and personal property for ad-valorem tax purposes. The Assessor is also responsible for maintaining a mapping system reflecting new plats; segregations and mergers of real property; changes to roads, streets, alleys, and highways. The Assessor's Office certifies values and taxes to the County Treasurer for collection and maintains accurate records of same. Other areas of responsibility include the coordination of data processing and assisting in the design of Electronic Data Processing systems for staff supervision, training, and forms control. Auditor-Licensing and Elections The Auditor activity includes the auto license and elections function. These functions are considered a direct cost objective of the County and are not considered an indirect cost activity. The auto license unit receives and processes all motor vehicle and vessel renewals and all types of title transactions. It receives monies for these transactions and supplies owners with currant decals, registrations, and plates. The elections unit is the Chief Voter and Registrar 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 1-1 ) 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 BOCC 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 1-2) 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 I-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 ofthe 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 Coroher. 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 Support: The Staff Support Division is responsible for the administrative and supportive services of the Sheriffs Department. (Exhibit 1-4) Jefferson County Jail Rates for Fiscal Year 2002 Per Diem Rate for Housing Contract Prisoners Jail Costs Costs Allocated From Sheriffs Office Cost Allocated from County-wide Total Costs $700,438 107,497 275,934 $1,083,869 Average Daily Population Multiplied by 365 Days Total Jail Costs 42 15,221 $1,083,869 Per Diem Rate (Costs Divided by Population) $71.21 (Exhibit [-4, Schedule A) Sheriff s Executive Office Sheriff Administrative Secretary Receptionist\Data Entry Total Legal Services Chief Civil Deputy/Clerk Total Administrative Services Training Jail Controller Jefferson County Jail Rates for Fiscal Year 2002 Annual Fringe Services & Salary Benefits Supplies $65,483 $20,333 $11 ,224 33,933 . $10,536 $5,816 84,586 $26,264 $14,499 $184,001 $57,133 $31,540 Annual Fringe Services & Salary Benefits Supplies $44,587 $13,844 $7,643 $44,587 $13,844 $7,643 Annual Fringe Services & Salary Benefits Supplies $0 $0 $0 0 0 0 $0 $0 $0 Percentage of Sheriff's Administrative Office Applicable to Jail Jail Allocable Percentage To Jail 37.00% $100,890 10.00% 6,607 50.00% 0 40.00% 0 $107,497 Cost Centers Sheriffs Executive Office Legal Services Admin. Svcs. Training Jail Controller Total Total Costs $272,674 66,074 o o $338,749 (Exhibit 1-4, Schedule B) Total $97,040 50,286 125,349 $272,674 Total $66,074 $66,074 Total $0 o $0 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. Health and Human Services 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. Substance Abuse: The Substance Abuse 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 ofuthese services. (Exhibit 1-5) Jefferson County Program Description 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. Natural Resources 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 1,lse 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 ofthe following functions: County Road Administration: The County Road Administration provides management and support for the other functions of the Road Department. County Road Design Construction: The County Construction provides improvement, through construction projects, sections of the County Road System which, by priority analysis, are indicated to be most cost effective, thereby carrying out the annual element of the long range program in keeping with the program goals to provide cost effective improvements which will improve safety, provide increased capacity and accessibility and reduce upkeep costs. (Exhibit 1-6) Jefferson County Program Description 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 drainageways and structures, inspection and repair of bridges, snow removal and sanding, and sign replacement. 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. (Exhibit 1-7) Jefferson County Program Description Animal Control Services The Animal Control Services function, which is administered by Health and Human Services, serves the public by providing protection from stray animals and housing animals that do not have homes. Clerk of the Court The Clerk of Court serves the public by supporting the Superior Court, Juvenile Superior Court, and the Court Commissioner. The Clerk of Court provides service to the public at the counter and provides services to the Superior Court Judges and the Commissioners. Outside Users Outside Users are entities outside the County govemment'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 1-8)