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Home My WebLink About064 02 cc.~ Av.4.{,O 1'~lòJ.. '\(&5) STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the Cost Allocation Plan for Fiscal Years 2002 and 2003 RESOLUTION NO 64-02 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 JUlocation Plan and Indirect Cost Rate Proposal for the Fiscal Years ending December 31, 2002 and 2003" be adopted with Central Services Costs to be allocated to various departments as shown in Attachment A. BE IT FURTHER RESOLVED, that each department shall use the Plan as the basis for determining overhead costs for State and Federal grant reimbursements, and services provided to other agencies, districts and municipal corporations. APPROVED AND ADOPTED this flJL-. day of ()CI1 Wv . 2002. . '4 Glen Hunting£: ember ~ Dan Titterness, Member ... . \')11 \, \ ATTEST: 9MtL 7?~ a;;6rna Delaney, CMé Clerk of the Board Cm r!... J '¥1J CJlulJJ JEFFERSON COUNTY FISCAL YEARS 2002 AND 2003 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, 2002 and 2003 complies with the Office of Management and Budget Circular A-87 and uses the implementing instructions contained in the Guide OASC-10 published by the Department of Health and Human Services. It was prepared using actual costs for fiscal year 2001. 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. ~O~ ate Richard Wojt, Chairman Jefferson County Commissioners ~M.~~ Donna M. Eldridge (/ Jefferson County Auditor ~-t:, ~ Dlo-r'~ , Date (Exhibit A) 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 Juvenile Services Parks and Recreation Community Development Prosecuting Attny-Criminal Prosecuting Attny-Child Coronor Sheriff Sheriff-Jail 911 Communications Superior Court Human Services Admn. Mental Health Substance Abuse Developmental Disabilities County Fair Law Library Domestic Violence 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 Allocable Costs Total $ 82,944 36,978 22,493 1,158 11 ,498 60,298 2,603 967 19,604 95,754 79,410 45,041 60,520 61,429 10,038 427 179,947 128,847 44,063 59,745 158,877 456 8,050 5,767 2,024 667 $ 79,734 5,219 47,784 36,927 30,735 53,954 27,189 54,719 83,384 224,453 1 ,823,703 $ Costs Currently Allocated 79,734 5,219 47,784 36,927 30,735 200,399 Attachment A , ~ 5:" :1: : : : : ; " J:I ~ N:::t ~ ..f I ~_! fB ~ ~ ~ ~ N' i ~¡ '" MI M 1 o ... Æ iJ .....i N ši ~ ~ I I ¡:.¡I§ ¿ ~'I ~ ~ .¡i ~ ~i ~ ~ Ñ: ~ ! ~. ~ ~ ~ ~! ~ çJ ~ F~ ;:::! ~ o o 00 0 o 00 0' 0 §I f.; ~ ~1;2!:; orl '" ~ :9 i ;1 ~ I i i o ~ ~ o i 0 I I ! , I, I-~ '" :~500 ~ ~ ~I ~' ~I ª i ~I 01 't~ 5 i II "';:./ '" s ..f 00 0 H _ ~ §¡ § ~ ~ ~ ~ i § '" - "~- '- N M ~ N N 0'1 ~ ~ ~ ~ 5 5 ~ ..... --.---. '" '" ~ 00 . 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I ! ,I ~ j ,I .:¡I ;;/ ~ ~I ~ . ~I 3 u ;:1 <XI ¡¡'E_.ol~ -0 9', § .§ ~ ..§ J; $i æ I:¿ 0 I 8 i -I-~- - o ~ ;f -...~ -.. o ?; '" -.-- ;; 0 0 ~ i ~ - _~._ "Om_ _ ___ ~ 0 0 ~ N~ ~ --~-_. r_~n ~ ~ 0]0 : Ñ ¡ ~ I I -- ---- '-1---. - 000 c ¡ ~ I -+-- o c¡ 0 TI~~ ~ _m ~ul·, ·1- ~ 0 01 g; ~ "', N 0 !r') --.. , "'I 0 ;1'-;- ~ ~ ~ ~ I ~r~- '~ Of ~I~~ ... " o ] "0 .. ~:~ JEFFERSON COUNTY COST ALLOCATION PLAN AND INDIRECT COST PROPOSAL FOR FISCAL YEARS ENDING DECEMBER 31, 2002 AND 2003 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, 2002 and 2003 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 2001 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2001 This section shows the classification of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2001 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 2002 and 2003 Introduction This Central Service Cost Allocation Plan and Indirect Rate Proposal is prepared in accordance with applicable Federal guidelines. These guidelines are set forth in the Office of Management and Budget Circular A-87 and in the Department of Health and Human Services Guide OASC-IO. Purpose The purpose of this document is to identify indirect central service costs, determine a reasonable basis for allocating these costs, and then calculate the costs to be allocated to each operating activity. These allocated costs, together with specific department/division indirect and direct costs, are used to develop the Indirect Rate Proposal for the fiscal years 2002 and 2003. 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. Definitions 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, 2001. 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-lO, 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:: :::s o U r:: o tIJ ... Q) ~ Q) ""') CI) .... CO I.. o .... CJ CI) - w ... OJ OJ -- "0 U ;:¡ E-, If) o C> c: >0 :¡:; OJ ;:¡ c: U ... OJ 0 ¡g~ ... c.. ... == .¡: OJ .c: CJ) §: !!! þ¡g c: 0 5 :~ ü'E E o Ü T ... ~ ;:¡ If) ctI OJ t= ... o If) If) OJ If) If) « ... ... .8 '5 ;:¡ « en t: .~ " ì:: 0", n------U UJ .g~ '" '" c.> " " UJ-, -¡¡; c: :ê en ~~ en 0" E c: '" ~-êm~ UoE" =æ g.~ æ ~ E rJ.~ ~ ÜUJ a.::;; f- 1': '" '" " E ¡¡¡ '" u; C (.J ëñ .2 0 en :; ï:: < ~ W t: (/J -------- ~ '5'~ ~ c: ê: Q5 .'t: -¡¡; "ð~ a; .5 ~~.E e .5 3 :Ë -5 :->¡¡ Uo üüu« c. ~:E .5 ê -0", CJ~~ C " '" --------_.~£~ Æ~~ "§Ë~ o 0 ~ uca. en <D ~g .~ ttiS::~(J) ------ ~ ~ ~ -æ ~ -) ~ ~~ è: .~ ~ f: 0 Q) Q) CI m ~~5'§::~ WUUU", -c: Co Þ"'- ~Eo "S ~ ~ñj ~~ü~ u__.~ li~ CJQ):J:J .30::::;;0 .$ C en <D en "E E c: '" '" '........:8 E ~ ,,- " ~~~ 8~è5 -¡¡; en .~ c. h~----- ~ >- 0> 1::: .f: <Dc. c.c. o '" 0:::;; 'i5 " -~---- ~ OJ ~ : §·~~:êË: :g1Eæ8§ ill::1~Æ,: en :1': '<D 'E :¡ :£3 : .~ 'u; '" '-, :oð :;: '''' :..J ... o >ore E~ ;:¡ .- o .5 üE "0 « :en '1': '<D :E '1: ,'" , c. '''' :c '<D :.2: :~ 'u; : ,= :'Ë ,-0 .« o!I C/) :J:z~ ~~> «::I a: W:J:W :J: C/) ..JC/) «W a:U 1-> Za: Ww Urn '" Q) en " '" .~ ê (ï¡ .~ ._.~_._._.mCf) ~ ~ ~ .§ [~] ëã æO~m'õ .~~~ ö ~ ¡]Æ&~ü: c: o .~~ ~~ É ca a. .cmUJ·~ø 1ä~ê~~~ '.-.'.'.'-a; - ;:, co..c 0 :;~mffi~'~ :ËËc:Kg~ ~t:ëijocum ê·g:;~Ë.ê 8~~c?5~~ .~~ c: E·~.Q ~5:~i -_._-~ ~ffi ~ CPC:E- üctlCLcn .1: c: ~ :§ ~ §ã;~ Q.....Jom 1': "E ~Ë § - E 0).2 Q) :æ ~ ID'S; è: ~ È) E~~~æ 55 _g,æc:§~ a: ê æ:.~:æ.~ ~ § ~ ~2 E g ~ ~ ~~-g.ê~æf:58 a.. II: CD Cf.)_ -0 æ o 00 c:- O en .;; -0 « '" "" æ a. c:- O '" .;; -0 «'" '" æ ~Æ $: :9 Õ UJ ëã"E ';::: CO 00 Eoo <D c:- ::;; 0 :g ,~ "'0 UJ« ;>.= " '" '" ~ ..J~ .g u; õ _ en e-e 1':'" 00 üOO -0 o o iI ~ ,g "5 « ~ 15 .J:: ~~ 0>0 c:[J ëñ " o :r: ëii C '" ¡:: ~ c: :ë Õ~ .~ "E -0 ~ C '" 0 ~~ LL.oo c:- LL. ~ 005- 0 W W .;; ..J ... -0 « <D '" --0 c:- 55 m 0 Uo -= en þOO .;; '1: -¡¡; -0 " <D «-0 E :r: ~ ~ E Õ 0 -0 c.OO U æ UJ 0 C 00 <D C. 0 ... en ~ :.ë"C '" ~ en '" õ,g ]c:- c: 0 '" '" E';; c. -0 0« ã; > <D C <D en ~~ 0>0 ,,00 oc:- oð ~ - 'S; 0-0 .g« " <ë c:- ,~ ~ > c: -0 " « 0 «U '" o ,~ ~g " oðo ¡,U '" ...J c:- O en .;; -0 « 2"E UJ", c: 0 ",00 '3 en c: '1: '" a. 'en ;'E 'm '0 m :~ '0 'en 7:; '''0 :« 'C '<1> ::ÞJ :ü 0> .¡;; a; .J::"'", ~ ëi5 j~ ð ~ ï~ ë E !§ 'õ ~o -'''' c: '" ::;; c:- O '" .;; "'-0 «~ ~~ 000 U ~ ü: c: ,2 Q) . en" . '~ð : E en ' ~æ8f§: S ~ ~~: c:-~ .~~: ~ Æ::: ....J =s: .E ü õ ~m "S; "~ -0 E « E C:-o a;ü LJ. ë 1': o ü -0-0 '" ~ '" '" $:,g en " o '¡( o 2 -0' m: o. 00. ~. (~ : LJ.. c:- O en .;; -0 «-0 x æ ~~ 0> c: '¡¡' -0 o ..J Þ '1: " ê-:: 00. U ¡" c ã) : 02, en ' (j; "" Q) -, EMPLOYEE OVERHEAD COSTS FOR THREE DEPARTMENTS The following schedule computes the costs associated with an employee for three representative departments within the County. The schedules show the average employees salary, their related services and supplies, any departmental administrative support provided to the individual, and the administrative support provided by other County Departments. Schedule 1 Auditor's Office Schedule 2 ER&R Fund Schedule 3 Sheriff's Department (Exhibit C) Jefferson County Employee Costs for Three County Offices Overhead Rate for Employees in Auditors Office Median Salary Excluding Auditor Costs $26,103 Percent of Salary o Fringe Benefits 7,676 29.41 % Services and Supplies 2,556 9.79% 3,523 13.50% County Wide Overhead Total $39,858 52.70% Overhead Rate for Employees in ER & R Fund Percent Costs of Salary Median Salary of ER & R $30,436 0 Fringe Benefits 13,187 43.33% Services and Supplies 24,626 80.91 % County Wide Overhead 4,317 14.18% Total $72,566 138.42% Overhead Rate for Employees in Sheriff's Department Percent Costs of Salary Median Salary of Sheriff Patrol $36,953 0 Fringe Benefits 11,293 30.56% Services and Supplies 13,069 35.37% Sheriff Departmental Admin 12,353 33.43% County Wide Overhead 7,860 21.27% Total $81,528 120.63% (Exhibit C-1) INDIRECT COST RATES The following schedules compute the indirect cost rates for fiscal years 2002 and 2003. These rates were computed using actual costs for fiscal year 2001. 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 Fiscal year 2002 and 2003 County-Wide Indirect Cost Rates. Schedule 1 Fiscal Year 2002 and 2003 Indirect Cost Rates. (Exhibit D) Jefferson County County-Wide Cost Allocation FY 2002/2003 Using 2001 Costs Total Costs not Indirect Direct Fringe & All Department Cost Allowable Costs Salarv Other Direct Assessor 477,997 353,604 124,394 Auditor - Accounting 84,718 84,718 Auditor - Payroll 43,836 43,836 Auditor - Management 67,888 16,972 16,972 25,8B1 8,053 Auditor - License/Recording 129,201 90,6B1 38,520 Auditor - Elections 143,649 59,755 83,894 Clerk of the Court 282,11 0 207,1 B9 74,921 County Adm 324,651 324,651 BOCC 233,639 220,906 12,733 Board of Equalization 6,832 3,900 2,932 Civil Service Commission 4,352 4,352 Planning Commission 7,846 4,968 2,879 Weed Control 4,325 1 ,1~m 3,205 Public Safety 101,588 44,175 26,O~9 31 ,314 Cooperative Extension 157,223 57,242 99,980 District Court 610,291 344,1119 266,172 Animal Services 185,226 82,nO 102,495 Juvenile Services 705,434 292,1 H7 413,236 Parks & Recreation 358,987 172,751 186,236 Community Development 894,736 490,541 404,195 Prosecutor-Criminal 437,998 316,2"11 121,787 Prosecutor-Civil 98,784 79,217 19,567 Prosecutor-Child Support 36,708 25,7a3 10,974 Prosecutor-Crime Victims 53,446 38,6~~7 14,819 Prosecutor-Coroner 20,535 20,535 Sheriff-Adm 418,395 3,200 259,701 155,494 Sheriff-I nvestigation 171,973 120,9~31 51,042 Sheriff-Patrol 650,417 381 ,8~r8 268,538 Sheriff-Traffic 346,516 218,948 127,567 Sheriff-Jail 579,596 336,888 242,709 Risk Mgmt/Search & Rescue 32,589 32,589 Superior Court 410,315 55,0"13 355,302 Treasurer & O&M 238,231 77,385 84,946 50,103 25,796 Non-Dept.-State Auditor 37,063 37,063 Non-Dept.-Insurance for Cnty 320,047 104,951 215,096 Non-Dept.-Training Support 31,781 31,781 Non-Dept. -Miscellaneous 45,953 45,953 Non-Dept-Interfund Pymnt 798,128 798,128 Auditor's O&M 59,808 384 59,424 Boating Safety 90,879 10,562 80,317 WSU Learning Center 10,934 10,934 Brinnon Senior 3,000 3,000 Community Services 208,946 3,000 205,946 Yippee 147,945 55,061 92,884 E-911 Telephone/Dispatch 437,916 212,023 225,893 (Exhibit 0, Schedule 1) Jefferson County County-Wide Cost Allocation FY 2002/2003 Using 2001 Costs Total Costs not Indirect Direct Fringe & All Department Cost Allowable Costs Salarv Other Direct Grant Management 156,576 156,576 Watershed Planning 42,558 42,558 Hotel-Motel 264,068 264,068 Health & Human Services 2,663,393 1,211,183 1 ,452,209 Mental Health 29,100 29,100 JC Community Network 52,659 17,281 35,378 JC Drug Fund 41 ,522 18,695 22,827 Law library 9,738 9,738 Veterans Relief 25,410 25,410 Water Pollution Control Loan 21,163 21,163 Brinnon Facility Fund 14,307 2,134 12,173 County Parks Adm 91,025 8,979 82,046 Special Projects 118,364 81,690 18,513 18,161 Roads 5,919,020 1,436,146 1 ,535,550 2,947,324 Facilities 750,557 346,089 404,468 Depreciation allowance-Courthouse 86,757 86,757 Flood/Stormwater Mgmt 1,035 796 239 Quilcene Flood Control 42,258 2,764 39,494 Construction & Renovation 283,731 57,361 226,370 County Capital Improvement 681,367 681,367 HJ Carroll Park Fund 149,245 29,024 120,221 County Building Fund 12,764 5,376 7,388 Conservation Futures 15,605 663 14,942 Solid Waste 1,754,392 448,261 191,849 1,114,282 ER&R 1,663,361 1,663,361 Information Services 766,136 511,592 254,544 Total 26,168,536 5,374,013 1,629,007 7,695,140 11,470,376 Indirect Cost Rate Computation: Identifiable Indirect Cost= 1,629,007 Direct Salaries & Wages= 7,695,140 21.17% (Exhibit D, Schedule 1) Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2001 Department Health Division JuveniJe & Family Court Planning Commission Weed Control Board Parks & Recreation Building Inspection Planning Department Prosecutor Non-Support Sheriff Sheriff Jail Mental Health Substance Abuse Development Disabilities County Roads Solid Waste Equipment Rental 911 Communications Total Direct Cost (1) 2,077,557 705,434 7,846 6,412 358,987 642,959 585,619 36,539 1,730,306 454,237 o 332,888 252,947 3,845,146 696,913 1,051,555 437,915 Indirect Cost County- WidE~ Indirect (Exhibit E-5) (2) 158,877 79,409 2,602 967 45,041 53,954 60,521 10,037 208,757 211,827 456 8,050 5,768 132,737 36,927 30,735 48,184 (Exhibit D, Schedule 2) Indirect Cost Rate Col-21 Col-1 (3) 7.65% 11.26% 33.16% 15.08% 12.55% 8.39% 10.33% 27.47% 12.06% 46.63% 0.00% 2.42% 2.28% 3.45% 5.30% 2.92% 11.00% SUMMARY OF THE FISCAL YEAR 2001 COST ALLOCATION STEPDOWN The following schedule is a summary of the cost being allocated in cost allocation stepdown. Column 1 of Exhibit E, schedule 1, shows the total administration cost being allocated and the amount being allocated from each cost center. The last column of Exhibit E, schedule 4, shows the cost allocated to each operating division. It identifies the total indirect cost allocated to each operating division. (Exhibit E) Jefferson County Summary Allocation for Fiscal Year 2001 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Central Service Costs 0 County Courthouse $86,757 ($86,757) Castle Hill 232,103 0 ($232,103) Correctional Center 95,610 0 0 ($95,610) Equipment Depreciation 33,306 0 0 0 ($33,306) Facilities Courthouse 223,955 2,858 0 0 468 Facilities Correctional 115,668 0 0 0 241 Facilities DSHS 0 0 0 0 0 Public Services/County Adminis 83,286 2,652 0 0 79 County Administration/Non Dep 166,193 0 0 0 0 Clerk of Board 31,147 438 0 () 33 Personnel 100,564 974 0 0 47 Information Services 254,544 5,688 0 () 938 General Insurance 215,096 0 0 0 0 Prosecuting Attorney 30,395 2,297 0 () 0 Auditor Payroll Actg 43,836 487 0 () 167 Auditor-General Ledger 100,793 974 0 () 250 Treasurer's Office 84,946 5,526 0 () 585 State Examiner 37,063 0 0 () 0 Civil Service 4,352 0 0 0 0 Direct Activities Assessor 7,989 0 0 1,058 Auditor-Licensing 4,420 0 I) 1,771 Auditor-Elections 2,099 0 I) 565 Board of Equalization 0 0 I) 0 Clerk of Board 438 0 I) 13 Commissioners Office 5,280 0 I) 271 Planning Commission 0 0 I) 0 Weed Control/Marine Resource 0 0 I) 0 Cooperative Extension 0 0 I) 2,237 District Court 9,419 0 I) 1,310 (Exhibit E, Schedule 1, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2001 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Juvenile Services 7,395 0 0 1,903 Parks & Recreation 0 0 0 1,514 Plnng. & Community Dp. 0 0 0 1"" .J.J Prosecuting Attny.-Crim 7,292 0 0 0 Prosecuting Attny.-Chld 1,553 0 0 0 Coroner 0 0 0 0 Sheriff 1,025 0 23,763 10,737 Sheriff-J ail 0 0 68,447 4,417 911 Communications 0 0 3,400 994 Superior Court 12,453 0 0 0 Human Services Admin. 0 6,078 0 0 Mental Health 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 Domestic Violence 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 Pennit Center 0 1,572 0 177 Animal Contrl Services 0 0 0 636 Clerk of the Court 5,498 0 0 2,763 Outside Services 0 0 0 0 Billed Services 0 224,453 0 0 TOTAL COSTS $1,939,614 (Exhibit E, Schedule 1, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2001 Facilities Facilities Facilities Public County Organizations Courthouse CorrectnI. Multi Services Administ, (6) (7) (8) (9) (10) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse ($227,282) Facilities Correctional 0 ($115,909) Facilities DSHS 0 0 0 Public Services/County Adminis 7,167 0 0 ($93,184) County AdministrationINon Dep 0 0 0 1,514 ($167,707) Clerk of Board 1,183 0 0 322 314 Personnel 2,633 0 0 612 1,013 Information Services 15,372 0 0 4,504 2,564 General Insurance 0 0 0 322 2,167 Prosecuting Attorney 6,209 0 0 0 306 Auditor Payroll Actg 1,317 0 0 0 442 Auditor-General Ledger 2,633 0 0 0 1,015 Treasurer's Office 14,934 0 0 0 856 State Examiner 0 0 0 0 373 Civil Service 535 0 0 0 44 Direct Activities Assessor 21,592 0 0 0 4,816 Auditor-Licensing 11 ,947 0 0 0 1,824 Auditor-Elections 5,674 0 0 0 1,447 Board of Equalization 0 0 0 0 69 Clerk of Board 1,183 0 0 0 1,042 Commissioners Office 14,270 0 0 0 2,116 Planning Commission 0 0 0 0 79 Weed Control/Marine Resource 0 0 0 0 65 Cooperative Extension 0 0 0 1,398 2,520 District Court 25,457 0 0 0 6,148 (Exhibit E, Schedule 2, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2001 Facilities Facilities Facilities Public County Organizations Courthouse Correctnl. Multi Services Administ. (6) (7) (8) (9) (10) Juvenile Services 19,986 0 0 0 7,107 Parks & Recreation 0 0 0 4,736 3,617 Plnng. & Community Dp. 0 0 0 5,857 6,509 Prosecuting Attny.-Crim 19.708 0 0 0 0 Prosecuting Attny.-Chld 4,196 0 0 0 0 Coroner 0 0 0 0 207 Sheriff 2,770 28,809 0 0 17,432 Sheriff-Jail 0 82,979 0 0 4,576 911 Communications 0 4,121 0 0 4,412 Superior Court 33,657 0 0 0 4,134 Human Services Admin. 0 0 0 21,173 20,930 Mental Health 0 0 0 0 0 Substance Abuse 0 0 0 915 3,354 Developmental Disabilities 0 0 0 612 2,548 County Fair 0 0 0 0 0 Law Library 0 0 0 0 98 Domestic Violence 0 0 0 0 0 County Road Admin. 0 0 0 11,611 38,738 County Road Design 0 0 0 2,101 0 County Road Maintenance 0 0 0 21,682 0 Solid Waste 0 0 0 5,122 7,021 Equipment Rental 0 0 0 4,588 10,594 Pennit Center 0 0 0 4,034 2,504 Animal Contrl Services 0 0 0 2,081 1,866 Clerk of the Court 14,859 0 0 0 2,842 Outside Services 0 0 0 0 0 Billed Services 0 0 0 0 0 TOTAL COSTS (ExhibÜ E, Schedule 2, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2001 Clerk of Information General Prosecuting Organizations Board Personnel Services Insurance Attorney (11) (12) (13) (14) (15) Juvenile Services 1,204 3,829 18,649 11,936 0 Parks & Recreation 967 3,075 14,980 9.588 0 Plnng. & Community Dp. 1,196 3,803 18,526 11,858 6,527 Prosecuting Attny.-Crim 1,034 3,289 16,020 10,253 0 Prosecuting Attny.-Chld 116 368 1,794 1,148 0 Coroner 0 0 0 0 0 Sheriff 3,521 11,201 54,560 34,921 0 Sheriff-Jail 1,507 4,795 23,357 14,949 0 911 Communications 959 3,050 14,858 9,510 0 Superior Court 139 444 2,160 0 0 Human Services Admin. 4,322 13,749 0 42,865 2,611 Mental Health 0 () 0 0 0 Substance Abuse 187 594 0 1,852 0 Developmental Disabilities 125 397 0 1,239 0 County Fair 0 () 0 0 0 Law Library 0 () 0 0 0 Domestic Violence 0 0 0 0 0 County Road Admin. 2,370 7,540 0 0 1,305 County Road Design 429 1,364 0 0 653 County Road Maintenance 4,426 14,080 0 0 653 Solid Waste 1,046 3,326 0 0 653 Equipment Rental 937 2,979 0 0 0 Pennit Center 823 2,619 12,759 8,166 2,611 Animal Contrl Services 425 1,351 6,583 4,213 0 Clerk of the Court 910 2,895 14,104 0 3,100 Outside Services 0 0 0 0 0 Billed Services 0 I) 0 0 0 TOTAL COSTS (Exhibit E, Schedule 3, 2 of 2) Jefferson County Summary Allocation for Fisca] Year 2001 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 Administration/Non Dep Clerk of Board ($33,437) Personnel 125 ($105,969) Infonnation Services 919 2,925 ($287,455) <3eneral Insurance 66 209 1,019 ($218,879) Prosecuting Attorney 235 749 3,648 2,335 ($46,175) Auditor Payroll Actg 132 418 2,038 1,304 0 Auditor-<3eneral Ledger 280 891 4,341 2,779 0 Treasurer's Office 621 1,975 9,620 6,157 653 State Examiner 0 0 0 0 0 Civil Service 0 0 0 0 0 Direct Activities Assessor 1,373 4,368 21,278 13,619 1,305 Auditor-Licensing 485 1,544 7,521 4,814 0 Auditor-Elections 251 799 3,893 2,492 979 Board of Equalization 25 79 387 248 0 Clerk of Board 263 837 4,076 2,609 0 Commissioners Office 391 1,243 6,053 3,874 23,495 Planning Commission 33 105 510 326 979 Weed Control/Marine Resource 5 17 82 52 0 Cooperative Extension 322 1,025 4,993 3,196 653 District Court 1,268 4,034 19,647 12,575 0 (Exhibit E, Schedu]e 3, 1 of 2) Jefferson County Summary Alloc:ation for Fiscal Year 2001 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg.. Office Examiner Services (16) (17) (18) (19) (20) Central Service Costs County Courthouse Castle HilI Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County AdministrationlNon Dep Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg ($50,141) Auditor-General Ledger 440 ($114,397) Treasurer's Office 974 1,111 ($127,956) State Examiner 0 0 0 ($37,436) Civil Service 0 119 82 $11 ($5,143) Direct Activities Assessor 2,154 1,123 1,041 1,228 0 Auditor-Licensing 761 1,111 362 418 0 Auditor-Elections 394 2,970 561 369 0 Board of Equalization 39 293 0 18 0 Clerk of Board 413 487 0 137 0 Commissioners Office 613 1,872 152 668 0 Planning Commission 52 499 0 20 0 Weed Control/Marine Resource 8 699 23 16 0 Cooperative Extension 506 1,859 491 404 0 District Court 1,989 7,662 4,677 1,568 0 (Exhibit E, Schedule 4, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2001 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg, Office Examiner Services (16) (17) (18) (19) (20) Juvenile Services 1,888 2,683 1,017 1,813 0 Parks & Recreation 1,517 3,026 1,099 922 0 Plnng. & Community Dp. 1,876 1,822 643 1,770 0 Prosecuting Attny.-Crim 1,622 1,872 339 0 0 Prosecuting Attny.-Chld 182 599 82 0 0 Coroner 0 144 23 53 0 Sheriff 5,524 3,744 3,624 4,101 3,024 Sheriff-Jail 2,365 1,229 421 1,489 1,295 911 Communications 1,504 1,054 2,373 1,125 824 Superior Court 219 5,485 0 1,054 0 Human Services Admin. 6,781 7,800 27,230 5,338 0 Mental Health 0 0 456 0 0 Substance Abuse 293 0 0 855 0 Developmental Disabilities 196 0 0 650 0 County Fair 0 1,884 140 0 0 Law Library 0 100 444 25 0 Domestic Violence 0 0 0 0 0 County Road Admin. 3,719 6,358 2,467 5,627 0 County Road Design 673 0 0 0 0 County Road Maintenance 6,944 0 0 0 0 Solid Waste 1,641 4,274 10,488 3,356 0 Equipment Rental 1,469 5,815 1,684 2,669 0 Pennit Center 1,292 605 16,263 529 0 Animal Contrl Services 667 1,934 6,957 476 0 Clerk of the Court 1,428 1,129 4,466 725 0 Outside Services 0 43,035 40,349 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 2001 Organizations 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 PayroII 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) 82,944 36,978 22,494 1,158 11,497 60,298 2,602 967 19,604 95,755 (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 911 Communications Superior Court Human Services Admin. Mental Health Substance Abuse Developmental Disabilities County Fair Law Library Domestic Violence County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services TOTAL COSTS Jefferson County Summary AJlocation for Fiscal Year 2001 Total Costs (21) 79,409 45,04] 60,521 6] ,428 ] 0,037 427 208,757 2]],827 48,]84 59,745 ]58,877 456 8,050 5,768 2,025 667 o 79,734 5,2]9 47,784 36,927 30,735 53,954 27,]89 54,7]9 83,383 224,453 $],939,614 (Exhibit E, Schedule 5, 2 of 2) COST ALLOCATION SUMMARY FISCAL YEAR 2001 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 2001 County Roads County Roads County Roads Solid Equipment Admin. Design Maintenance Waste Rental County Courthouse 0 0 0 0 0 Castle Hill 0 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 11,611 2,101 21,682 5,122 4,588 County AdministrationINon Dep 38,738 0 0 7,021 10,594 Clerk of Board 2,370 429 4,426 1,046 937 Personnel 7,540 1,364 14,080 3,326 2,979 Information Services 0 0 0 0 0 General Insurance 0 0 0 0 0 Prosecuting Attorney 1,305 653 653 653 0 Auditor Payroll Actg 3,719 673 6,944 1,641 1,469' Auditor-General Ledger 6,358 0 0 4,274 5,815 Treasurer's Office 2,467 0 0 10,488 1,684 State Examiner 5,627 0 0 3,356 2,669 Civil Service 0 0 0 0 0 Total 79,734 5,219 47,784 36,927 30,735 (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 2001 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2001 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2001 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 county courthouse acquisition costs is estimated to be $275,610. The use allowance is computed on a fifty year estimated life or $5,512 per year. Capital Improvements since 1988 total $2,031,130. The use allowances are computed on a 25 year estimated life and, as of 2001, total $86,757 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 2001 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Central Service Costs County Courthouse 21,903 100.00% ($86,757) ($86,757) Castle HilI 0 0.00% 0 0 Correctional Center 0 0.00% 0 0 Equipment Depreciation 0 0.00% 0 0 Facilities Courthouse 722 3.29% 2,858 2,858 Facilities Correctional 0 0.00% 0 0 Facilities DSHS 0 0.00% 0 0 Public Services/County Adminis 670 3.06% 2,652 2,652 County AdministrationINon Dep 0 0.00% 0 0 Clerk of Board 111 0.50% 438 438 Personnel 246 1.12% 974 974 Information Services 1,436 6.56% 5,688 5,688 C1eneral Insurance 0 0.00% 0 0 Prosecuting Attorney 580 2.65% 2,297 2,297 Auditor PayroII Actg 123 0.56% 487 487 Auditor-C1eneral Ledger 246 1.12% 974 974 Treasurer's Office 1,395 6.37% 5,526 5,526 State Examiner 0 0.00% 0 0 Civil Service 0 0.00% 0 0 Direct Activities Assessor 2,017 9.21% 7,989 7,989 Auditor-Licensing 1,116 5.10% 4,420 4,420 Auditor-Elections 530 2.42% 2,099 2,099 Board ofEqualization 0 0.00% 0 0 Clerk of Board 111 0.50% 438 438 Commissioners Office 1,333 6.09% 5,280 5,280 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% 9,419 9,419 (Exhibit H, Schedule la, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Juvenile Services 1,867 8.52% 7.395 7,395 Parks & Recreation 0 0.00% 0 0 Plnng. & Community Dp. 0 0.00% 0 0 Prosecuting Attny.-Crim 1,841 8.41% 7,292 7,292 Prosecuting Attny.-Chld 392 1.79% J,553 1,553 Coroner 0 0.00% 0 0 Sheriff 259 1.18% 1,025 1,025 Sheriff-Jail 0 0.00% 0 0 911 Communications 0 0.00% 0 0 Superior Court 3,144 14.35% 12,453 12,453 Human Services Admin. 0 0.00% 0 0 Mental Health 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 Domestic Violence 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% 5,498 5,498 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 County Courthouse Costs Personnel Services Services and Supplies Capital Outlay 86,757 Subtotal $86,757 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $86,757 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 $86,757 (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 $232,103. 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 2001 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Central Service Costs County Courthouse Castle Hill ] ],320 100.00% ($232,]03) ($232,103) 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 AdministrationINon 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- E]ections 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 2001 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. O.OOO,,'Ó 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 0 911 Communications 0.00% 0 0 0 Superior Court 0.00% 0 0 0 Human Services Admin. 7,920 69.96% 163,247 157,169 6,078 Mental Health 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 Domestic Violence 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% 68,856 67,284 1,572 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 (224,453) 224,453 (Exhibit H, Schedule 2a, 2 of 2) Computation of Indirect Costs Cost Object Castle Hill Costs Personnel Services Services and Supplies Capital Outlay $39,642 192,461 Subtotal $232,103 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $232,103 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 Adminisi Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o o Total Allocable Costs $232,] 03 (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 $95,610 a year. Capital Improvements since 1988 total $334,763. The use allowance is computed on a 25 year estimated life and totals $13,391 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 2001 Correctional Center Organizations Units Percentage Allocation Billed Costs Net Balance (12) (13) (14) (15) (16) Central Service Costs County Courthouse Castle Hill Correctional Center 17,015 100.00% ($95,610) ($95,610) 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 AdministrationINon Dep 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Infonnation Services 0.00% 0 0 0 C1enerallnsurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-C1eneral 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 ofEquaIization 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 2001 Correctional Center Organizations Units Percentage AJlocation 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 4,229 24.85% 23,763 0 23,763 Sheriff-Jail 12,181 71.59% 68,447 0 68,447 91] Communications 605 3.56% 3,400 0 3,400 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 Mental Health 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 Domestic Violence 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) Computation of Indirect Costs Cost Object Correctional Center Costs Personnel Services Services and Supplies Capital Outlay 95,610 Subtotal $95,610 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $95,610 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 o o Total Allocable Costs $95,610 (Exhibit H, Schedule 3b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended Decem.ber 31,2002 and 2003 Equipment Use .A.IIowance 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 2001 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 499,346 100.00% ($33,306) ($33,306) Facilities Courthouse 7,024 1.41 % 468 0 468 Facilities Correctional 3,619 0.72% 241 0 241 Facilities DSHS 0 0.00% 0 0 0 Public Services/County Adminis 1,180 0.24% 79 0 79 County AdministrationINon Dep 0 0.00% 0 0 0 Clerk of Board 500 0.10% 33 0 33 Personnel 700 0.14% 47 0 47 Infonnation Services 14,060 2.82% 938 0 938 {}eneral Insurance 0 0.00% 0 0 0 Prosecuting Attorney 0 0.00% 0 0 0 Auditor Payroll Actg 2,500 0.50% 167 0 167 Auditor-{}eneral Ledger 3,750 0.75% 250 0 250 Treasurer's Office 8,764 1.76% 585 0 585 State Examiner 0 0.00% 0 0 0 Civil Service 0 0.00% 0 0 0 Direct Activities Assessor 15,860 3.18% 1,058 0 1,058 Auditor-Licensing 26,551 5.32% 1,771 0 1,771 Auditor-Elections 8,475 1.70% 565 0 565 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 200 0.04% 13 0 13 Commissioners Office 4,064 0.81% 271 0 271 Planning Commission 0 0.00% 0 0 0 Weed ControllMarine Resource 0 0.00% 0 0 0 Cooperative Extension 33,537 6.72% 2,237 0 2,237 District Court 19,645 3.93% 1,310 0 1,310 (Exhibit H, Schedule 4a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Juvenile Services 28,526 5.71% 1,903 0 1,903 Parks & Recreation 22,698 4.55% 1,514 0 1,514 Plnng. & Community Dp. 2,000 0.40% 1"'''' 0 133 ,),) 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 160,975 32.24% 10,737 0 10,737 Sheriff-Jail 66,220 13.26% 4,417 0 4,417 911 Communications 14,899 2.98% 994 0 994 Superior Court 0 0.00% 0 0 0 Human Services Admin. 0 0..00% 0 0 0 Mental Health 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 Domestic Violence 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 Pennit Center 2,647 0.53% 177 0 177 Animal Contrl Services 9,533 1.91 % 636 0 636 Clerk of the Court 41,419 8.29% 2,763 0 2,763 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 4a, 2 of 2) Cost Object Computation of Indirect Costs Equipment Depree. Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Bi1led Services Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payron 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 Hi1l County Courthouse Total Allocable Costs Costs $0 33,306 $33,306 $0 o $0 $33,306 o o o $0 $33,306 (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 B-5) Jefferson County Detail Allocation for Fiscal Year 2001 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Central Service Costs County Courthouse Castle HilI Correctional Center Equipment Depreciation Facilities Courthouse 21,231 100.00% ($227,282) ($227,282) Facilities Correctional 0 0.00% 0 0 0 Facilities DSHS 0 0.00% 0 0 0 Public Services/County Adminis 670 3.15% 7,167 0 7,167 County AdministrationINon Dep 0 0.00% 0 0 0 Clerk of Board I I 1 0.52% 1,183 0 1,183 Personnel 246 1.16% 2,633 0 2,633 Information Services 1,436 6.76% 15,372 0 15,372 C1eneral Insurance 0 0.00% 0 0 0 Prosecuting Attorney 580 2.73% 6,209 0 6,209 Auditor Payroll Actg 123 0.58% 1,3 I 7 0 1,317 Auditor-C1eneral Ledger 246 1.16% 2,633 0 2,633 Treasurer's Office 1,395 6.57% 14,934 0 14,934 State Examiner 0 0.00% 0 0 0 Civil Service 50 0.24% 535 0 535 Direct Activities Assessor 2,017 9.50% 21,592 0 21,592 Auditor-Licensing 1,116 5.26% 11,947 0 11,947 Auditor-Elections 530 2.50% 5,674 0 5,674 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 111 0.52% 1,183 0 1,183 Commissioners Office 1,333 6.28% 14,270 0 14,270 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% 25,457 0 25,457 (Exhibit H, Schedule Sa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Juvenile Services 1,867 8.79% 19,986 0 19,986 Parks & Recreation 0 0.00% 0 0 0 Plnng. & Community Dp. 0 0.00% 0 0 0 Prosecuting Attny.-Crim 1,841 8.67% 19,708 0 19,708 Prosecuting Attny.-Chld 392 1.85% 4,196 0 4,196 Coroner 0 0.00% 0 0 0 Sheriff 259 1.22% 2,770 0 2,770 Sheriff-Jail 0 0.00% 0 0 0 911 Communications 0 0.00% 0 0 0 Superior Court 3,144 14.81% 33,657 0 33,657 Human Services Admin. 0 0.00% 0 0 0 Mental Health 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 Domestic Violence 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% 14,859 0 14,859 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 Personnel Services Services and Supplies Capita] Outlay Subtotal Less: Capita] Outlay General Government Bi1led Services Total Allowable Costs Add Allocated Costs: Computation of Indirect Costs Facilities Courthouse $0 Costs $]40,371 83,584 $223,955 $0 State Examiner Treasurer's Office Auditor-Genera] 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 Hi1l County Courthouse Total Allocable Costs 468 o o 2,858 (Exhibit H, Schedule 5b,) $223,955 $3,327 $227,282 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 sheriff's department. (Exhibit H-6) Jefferson County Detail Allocation for Fiscal Year 2001 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 17,015 100.00% ($115,909) ($115,909) Facilities DSHS 0.00% 0 0 0 Public Services/County Adminis 0.00% 0 0 0 County AdministrationINon 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 {}eneral Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-{}eneral 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 2001 Facilities Correctional Organizations Units Percentage Allocation Billed Costs Net Balance (27) (28) (29) (30) (31) 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 4,229 24.85% 28,809 0 28,809 Sheriff-Jail 12,181 71.59% 82,979 0 82,979 911 Communications 605 3.56% 4,121 0 4,121 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 Mental Health 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 Domestic Violence 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 CorrectnI. Costs $30,103 85,565 $115,668 $0 $0 $115,668 Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Bi1led 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 Administration/Non Dep Public Services/County Adminisl Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hi1l County Courthouse o 241 o o o $241 $115,909 Total Allocable Costs (Exhibit H, Schedule 6b,) 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 2001 Public Service/Count)' 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 144.62 100.00% ($93,184) ($93,184) County Administration/Non Dep 2.35 1.62% 1,514 0 1,514 Clerk of Board 0.50 0.35% 322 0 322 Personnel 0.95 0.66% 612 0 612 Information Services 6.99 4.83% 4,504 0 4,504 Cieneral Insurance 0.50 0.35% 322 0 322 Prosecuting Attorney 0.00 0.00% 0 0 0 Auditor Payroll Actg 0.00 0.00% 0 0 0 Auditor-Cieneral 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 Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.17 1.50% 1,398 0 1,398 District Court 0.00 0.00% 0 0 0 (Exhibit H, Schedule 8a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 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 Parks & Recreation 7.35 5.08% 4,736 0 4,736 Plnng. & Community Dp. 9.09 6.29% 5,857 0 5,857 Prosecuting Attny.-Crim 0.00 0.00% 0 0 0 Prosecuting Attny.-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 0 911 Communications 0.00 0.00% 0 0 0 Superior Court 0.00 0.00% 0 0 0 Human Services Admin. 32.86 22.72% 21,173 0 21,173 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.42 0.98% 915 0 915 Developmental Disabilities 0.95 0.66% 612 0 612 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Domestic Violence 0.00 0.00% 0 0 0 County Road Admin. 18.02 12.46% 11,611 0 11,611 County Road Design 3.26 2.25% 2,101 0 2,101 County Road Maintenance 33.65 23.27% 21,682 0 21,682 Solid Waste 7.95 5.50% 5,122 0 5,122 Equipment Rental 7.12 4.92% 4,588 0 4,588 Pennit Center 6.26 4.33% 4.034 0 4,034 Animal Contrl Services 3.23 2.23% 2,081 0 2,081 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 Sa, 2 of 2) Cost Object Computation of Indirect Costs Public Services/County Adminisl Personne] Services Services and Supp1ies Capita] Outlay Subtotal Less: Capital Outlay Genera] Government Billed Services Costs $78303 4,983 $83,286 o Total Allowable Costs $83,286 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payro]] Actg Prosecuting Attorney Genera] Insurance Information Services Personnel Clerk of Board County Administration/Non Dep Pub1ic Services/County Adminisl Faci]ities DSHS Facilities Correctiona] Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o 7,167 79 o o $2,652 Total Allocable Costs (Exhibit H, Schedule 8b,) $9,898 $93,184 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2002 and 2003 County Administration/Non Departmental The County Administration function includes the support provided to County Departments through the Non-Departmental Account. The cost of the administrative support within the Non-Departmental Account is included 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 2001 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Central Service Costs County Courthouse Castle HiIl Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminis County Administration/Non Dep 16,646,857 100.00% ($167,707) ($167,707) Clerk of Board 31,147 0.19% 314 0 314 Personnel 100,564 0.60% 1,013 0 1,013 Information Services 254,544 1.53% 2,564 0 2,564 {}eneral Insurance 215,096 1.29% 2,167 0 2,167 Prosecuting Attorney 30,395 0.18% 306 0 306 Auditor Payroll Actg 43,836 0.26% 442 0 442 Auditor-{}eneral Ledger 100,793 0.61% 1,015 0 1,015 Treasurer's Office 84,946 0.51% 856 0 856 State Examiner 37,063 0.22% 373 0 373 Civil Service 4,352 0.03% 44 0 44 Direct Activities Assessor 477,997 2.87% 4,816 0 4,816 Auditor-Licensing 181,013 1.09% 1,824 0 1,824 Auditor-Elections 143,649 0.86% 1,447 0 1,447 Board of Equalization 6,831 0.04% 69 0 69 Clerk of Board 103,432 0.62% 1,042 0 1,042 Commissioners Office 209,999 1.26% 2,116 0 2,116 Planning Commission 7,846 0.05% 79 0 79 Weed Control/Marine Resource 6,412 0.04% 65 0 65 Cooperative Extension 250,106 1.50% 2,520 0 2,520 District Court 610,291 3.67% 6,148 0 6,148 (Exhibit H, Schedule 9a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Juvenile Services 705,434 4.24% 7,107 0 7,]07 Parks & Recreation 358,987 2.16% 3,6]7 0 3,6]7 Plnng. & Community Dp. 646,140 3.88% 6,509 0 6,509 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny.-Chld 0 0.00% 0 0 0 Coroner 20,535 0.12% 207 0 207 Sheriff 1,730,306 10.39% 17,432 0 17,432 Sheriff-Jail 454,237 2.73% 4,576 0 4,576 911 Communications 437,915 2.63% 4,412 0 4,412 Superior Court 410,315 2.46% 4,134 0 4,134 Human Services Admin. 2,077,557 12.48% 20,930 0 20,930 Mental Health 0 0.00% 0 0 0 Substance Abuse 332,888 2.00% 3,354 0 3,354 Developmental Disabilities 252,947 1.52% 2,548 0 2,548 County Fair 0 0.00% 0 0 0 Law Library 9,738 0.06% 98 0 98 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 3,845,146 23.1 0% 38,738 0 38,738 County Road Design 0 o ,()O% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 696,913 4.19% 7,021 0 7,021 Equipment Rental 1,051,555 6.32% 10,594 0 10,594 Permit Center 248,596 1.49% 2,504 0 2,504 Animal Contrl Services 185,226 1.11% 1,866 0 1,866 Clerk of the Court 282,110 1.69% 2,842 0 2,842 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 9a, 2 of 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 $157,277 8,916 o $166,193 $0 $0 Total Allowable Costs $166,193 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 Total Allocable Costs 1,514 o o o o o o o (Exhibit H, Schedule 9b,) $1,514 $167,707 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-lO) Jefferson County Detail Allocation for Fiscal Year 2001 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 AdministrationlNon Dep Clerk of Board 254.21 100.00% ($33,437) ($33,437) Personnel 0.95 0.37% 125 0 125 Information Services 6.99 2.75% 919 0 919 <3eneral Insurance 0.50 0.20% 66 0 66 Prosecuting Attorney 1.79 0.70% 235 0 235 Auditor Payroll Actg 1.00 0.39% 132 0 132 Auditor-<3eneral Ledger 2.13 0.84% 280 0 280 Treasurer's Office 4.72 1.86% 621 0 621 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10 .44 4.11% 1,373 0 1,373 Auditor-Licensing 3.69 1.45% 485 0 485 Auditor-Elections 1.91 0.75% 251 0 251 Board of Equalization 0.19 0.07% 25 0 25 Clerk of Board 2.00 0.79% 263 0 263 Commissioners Office 2.97 1.17% 391 0 391 Planning Commission 0.25 0.10% 33 0 33 Weed Control/Marine Resource 0.04 0.02% 5 0 5 Cooperative Extension 2.45 0.96% 322 0 322 District Court 9.64 3.79% 1,268 0 1,268 (Exhibit H, Schedule lOa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) Juvenile Services 9.15 3.60% 1.204 0 1.204 Parks & Recreation 7.35 2.89% 967 0 967 Plnng. & Community Dp. 9.09 3.58% 1,196 0 1,196 Prosecuting Attny.-Crim 7.86 3.09% 1,034 0 1,034 Prosecuting Attny.-Ch1d 0.88 0.35% 116 0 116 Coroner 0.00 0.00% 0 0 0 Sheriff 26.77 10.53% 3,521 0 3,521 Sheriff-Jail 11.46 4.51% 1,507 0 1,507 911 Communications 7.29 2.87% 959 0 959 Superior Court 1.06 0.42% 139 0 139 Human Services Admin. 32.86 12.93% 4,322 0 4,322 Mental Health 0.00 0.001% 0 0 0 Substance Abuse 1.42 0.561% ]87 0 187 Developmental Disabilities 0.95 0.37% 125 0 125 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Domestic Violence 0.00 0.00% 0 0 0 County Road Admin. 18.02 7.09% 2,370 0 2,370 County Road Design 3.26 1.28% 429 0 429 County Road Maintenance 33.65 13.24% 4,426 0 4,426 Solid Waste 7.95 3.13% 1,046 0 1,046 Equipment Rental 7.12 2.80% 937 0 937 Pennit Center 6.26 2.46'% 823 0 823 Animal Contrl Services 3.23 1.27% 425 0 425 Clerk of the Court 6.92 2.72% 910 0 910 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 $24,275 Services and Supplies 6,872 Capital Outlay 0 Subtotal $31,147 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $31,147 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 314 Public Services/County Adminisl 322 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 1,183 Equipment Depreciation 33 Correctional Center 0 Castle Hill 0 County Courthouse 438 $2,290 Total Allocable Costs $33,437 (Exhibit H, Schedule JOb,) 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-l1) Jefferson County Detail Allocation for Fiscal Year 2001 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 AdministrationINon Dep Clerk of Board Personnel 253.26 100.00% ($105,969) ($105,969) Infonnation Services 6.99 2.76% 2,925 0 2,925 {}eneral Insurance 0.50 0.20% 209 0 209 Prosecuting Attorney 1.79 0.71% 749 0 749 Auditor Payroll Actg 1.00 0.39% 418 0 418 Auditor-{}eneral Ledger 2.13 0.84% 891 0 891 Treasurer's Office 4.72 1,86% 1,975 0 1,975 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.44 4.12% 4,368 0 4,368 Auditor-Licensing 3.69 1.46% 1,544 0 1,544 Auditor-Elections 1.91 0.75% 799 0 799 Board of Equalization 0.19 0.08% 79 0 79 Clerk of Board 2.00 0.79% 837 0 837 Commissioners Office 2.97 1.17% 1,243 0 1,243 Planning Commission 0.25 0.10% 105 0 105 Weed Control/Marine Resource 0.04 0.02% 17 0 17 Cooperative Extension 2.45 0.97% 1,025 0 1,025 District Court 9.64 3.81% 4,034 0 4,034 (Exhibit H, Schedule lla, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 Personnel Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) Juvenile Services 9.15 3.61% 3,829 0 3,829 Parks & Recreation 7.35 2.90% 3.075 0 3.075 Plnng. & Community Dp. 9.09 3.59% 3,803 0 3.803 Prosecuting Attny.-Crim 7.86 3.10% 3,289 0 3,289 Prosecuting Attny.-Chld 0.88 0.35% 368 0 368 Coroner 0.00 0.00% 0 0 0 Sheriff 26.77 10.57% 11.201 0 11,201 Sheriff-Jail 11.46 4.52% 4,795 0 4,795 911 Communications 7.29 2.88% 3,050 0 3,050 Superior Court 1.06 0.42% 444 0 444 Human Services Admin. 32.86 12.97% 13,749 0 13,749 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.42 0.56% 594 0 594 Developmental Disabilities 0.95 0.38% 397 0 397 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Domestic Violence 0.00 0.00% 0 0 0 County Road Admin. 18.02 7.12% 7,540 0 7,540 County Road Design 3.26 1.29% 1,364 0 1,364 County Road Maintenance 33.65 13.29% 14.080 0 14,080 Solid Waste 7.95 3.14% 3,326 0 3,326 Equipment Rental 7.12 2.81% 2,979 0 2,979 Permit Center 6.26 2.47% 2,619 0 2,619 Animal Contrl Services 3.23 1.28% 1,351 0 1,351 Clerk of the Court 6.92 2.73% 2,895 0 2,895 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 $64,622 Services and Supplies 35,942 Capital Outlay 0 Subtotal $100,564 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $100,564 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board 125 County AdministrationINon Dep ],013 Public Services/County Adminisl 612 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 2,633 Equipment Depreciation 47 Correctional Center 0 Castle Hill 0 County Courthouse 974 $5,405 Total Allocable Costs $105,969 (Exhibit H, Schedu]e 11 b,) 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 2001 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 AdministrationlNon Dep Clerk of Board Personnel Infonnation Services 141. 04 100.00% ($287,455) ($287,455) General Insurance 0.50 0.35% 1,019 0 1,019 Prosecuting Attorney 1.79 1.27% 3,648 0 3,648 Auditor Payroll Actg 1.00 0.71% 2,038 0 2,038 Auditor-General Ledger 2.13 1.51 % 4,341 0 4,341 Treasurer's Office 4.72 3.35% 9,620 0 9,620 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.44 7.40% 21,278 0 21,278 Auditor-Licensing 3.69 2.62% 7,521 0 7,521 Auditor-Elections 1.91 1.35% 3,893 0 3,893 Board of Equalization 0.19 0.13% 387 0 387 Clerk of Board 2.00 1.42% 4,076 0 4,076 Commissioners Office 2.97 2.11% 6,053 0 6,053 Planning Commission 0.25 0.18% 510 0 510 Weed Control/Marine Resource 0.04 0.03% 82 0 82 Cooperative Extension 2.45 1.74% 4,993 0 4,993 District Court 9.64 6.83% 19,647 0 19,647 (Exhibit H, Schedule 12a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 Information Services Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Juvenile Services 9.15 6.49% ]8,649 0 18,649 Parks & Recreation 7.35 5.2]% ]4,980 0 ]4,980 Plnng. & Community Dp. 9.09 6.441),ó ] 8,526 0 ] 8,526 Prosecuting Attny.-Crim 7.86 5.57% ] 6,020 0 ] 6,020 Prosecuting Attny.-Chld 0.88 0.62% 1.794 0 ],794 Coroner 0.00 0.00% 0 0 0 Sheriff 26.77 ]8.98% 54,560 0 54,560 Sheriff-Jail 11.46 8.13% 23,357 0 23,357 911 Communications 7.29 5.17% ]4,858 0 14,858 Superior Court 1.06 0.75% 2,]60 0 2,160 Human Services Admin. 0.00 0.00% 0 0 0 Mental Health 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 Domestic Violence 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 6.26 4.44% 12,759 0 12,759 Animal Contrl Services 3.23 2.29% 6,583 0 6,583 Clerk of the Court 6.92 4.9]% 14,104 0 14,104 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 Capita] Outlay Subtotal Less: Capita] Outlay General Government Billed Services $141,96 I 116864 252,767 Costs $310,219 313,956 ]41.961 $766,136 ($511,592) Total Allowable Costs $254,544 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 Adminisi Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse $0 $0 $0 $0 $0 $0 $0 2,925 919 2,564 4,504 o o 15,372 938 o o 5,688 32,911 Total Allocable Costs (Exhibit H, Schedule 12b,) $287,455 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2002 and 2003 General Insurance 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 \\/aste and ER & R Funds. (Exhibit H-13) Jefferson County Detail Allocation for Fiscal Year 2001 (;enerallnsurance 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 AdministrationINon Dep Clerk of Board Personnel Infonnation Services Cìeneral Insurance 167.79 100.00% ($218,879) ($218,879) Prosecuting Attorney 1.79 1.07% 2,335 0 2,335 Auditor Payroll Actg 1.00 0.60% 1,304 0 1,304 Auditor-Cìeneral Ledger 2.13 1.27% 2,779 0 2,779 Treasurer's Office 4.72 2.81% 6,157 0 6,157 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0,00% 0 0 0 Direct Activities Assessor 10.44 6.22% 13,619 0 13,619 Auditor-Licensing 3.69 2.20% 4,814 0 4,814 Auditor-Elections 1.91 1.14% 2,492 0 2,492 Board of Equalization 0.19 0.11% 248 0 248 Clerk of Board 2.00 1.19% 2,609 0 2,609 Commissioners Office 2.97 1.77% 3,874 0 3,874 Planning Commission 0.25 0.15% 326 0 326 Weed Control/Marine Resource 0.04 0.02% 52 0 52 Cooperative Extension 2.45 1.46% 3,196 0 3,196 District Court 9.64 5.75% 12,575 0 12,575 (Exhibit H, Schedule 13a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 General Insurance Organizations Units Percentag:e Allocation Billed Costs Net Costs (62) (63) (64) (65) (66) Juvenile Services 9.]5 5.45% ] 1,936 0 11,936 Parks & Recreation 7.35 4.38% 9,588 0 9,588 Plnng. & Community Dp. 9.09 5.42% ]] ,858 0 1 ] ,858 Prosecuting Attny.-Crim 7.86 4.68% 10,253 0 10.253 Prosecuting Attny.-Chld 0.88 0.52% 1,148 0 1,148 Coroner 0.00 0.00% 0 0 0 Sheriff 26.77 15.95% 34,921 0 34,921 Sheriff-Jail 11.46 6.83% 14,949 0 14.949 911 Communications 7.29 4.34% 9,510 0 9,510 Superior Court 0.00 0.00% 0 0 0 Human Services Admin. 32.86 19.58% 42.865 0 42,865 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.42 0.85% ],852 0 1,852 Developmental Disabilities 0.95 0.57% ],239 0 1,239 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Domestic Violence 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 Solid Waste 0.00 0.00% 0 () 0 Equipment Rental 0.00 0.00% 0 () 0 Permit Center 6.26 3.73% 8,166 () 8,166 Animal Contrl Services 3.23 1.93% 4,213 0 4,213 Clerk of the Court 0.00 0.00% 0 0 0 Outside Services 0.00 0.00% 0 0 0 Bi1led Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 13a, 2 of 2) Cost Object Computation of Indirect Costs General Insurance Personnel Services Services and Supplies Capita] Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 104,951 Costs $0 320,047 o $320,047 ($104,951 ) Total Allowable Costs $215,096 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 1,019 209 66 2,167 322 o o o o o o o (Exhibit H, Schedule 13b,) $3,783 $2 18,879 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 aU 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 2001 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 70.8 100.00% ($46,175) ($46,175) Auditor Payroll Actg 0.0 0.00% 0 0 0 Auditor-General Ledger 0.0 0.00% 0 0 0 Treasurer's Office 1.0 1.41 % 653 0 653 State Examiner 0.0 0.00% 0 0 0 Civil Service 0.0 0.00% 0 0 0 Direct Activities Assessor 2.0 2.83% 1,305 0 1,305 Auditor-Licensing 0.0 0.00% 0 0 0 Auditor-Elections 1.5 2.12% 979 0 979 Board of Equalization 0.0 0.00% 0 0 0 Clerk of Board 0.0 0.00% 0 0 0 Commissioners Office 36.0 50.88% 23,495 0 23,495 Planning Commission 1.5 2.12% 979 0 979 Weed Control/Marine Resource 0.0 0.00% 0 0 0 Cooperative Extension 1.0 1.41 % 653 0 653 District Court 0.0 0.00% 0 0 0 (Exhibit H, Schedule 14a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 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 0 Plnng. & Community Dp. 10.0 14.13% 6,527 0 6,527 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 0 911 Communications 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Human Services Admin. 4.0 5.65% 2,611 0 2,611 Mental Health 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 Domestic Violence 0.0 0.00% 0 0 0 County Road Admin. 2.0 2.83% 1,305 0 1,305 County Road Design 1.0 1.41 % 653 0 653 County Road Maintenance 1.0 1.41 % 653 0 653 Solid Waste 1.0 1.41 % 653 0 653 Equipment Rental 0.0 0.00% 0 0 0 Pennit Center 4.0 5.65% 2,611 0 2,611 Animal Contrl Services 0.0 0.00% 0 0 0 Clerk of the Court 4.8 6.71% 3,100 0 3,100 Outside Services 0.0 0.00% 0 0 0 Billed Services 0.0 0.00% 0 0 0 (Exhibit II, Schedule 14a, 2 of 2) Computation of Indirect Costs Cost Object Prosecuting Attrny, Costs Personnel Services $528,517 Services and Supplies 44,972 Capital Outlay 0 Subtotal $573,489 Less: Capital Outlay $0 General Government 509,423 Billed Services $33,671 ($543,094) Total Allowable Costs $30,395 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance 2,335 Information Services 3,648 Personnel 749 Clerk of Board 235 County AdministrationINon Dep 306 Public Services/County Adminisl 0 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 6,209 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 2,297 $15,780 Total Allocable Costs $46,175 (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 2001 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Central Service Costs County Courthouse CastJe HilJ 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 242.98 100.00% ($50,141) ($50,141) Auditor-General Ledger 2.13 0.88% 440 0 440 Treasurer's Office 4.72 1.94% 974 0 974 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.44 4.30% 2,154 0 2,154 Auditor-Licensing 3.69 1.52% 761 0 761 Auditor-Elections 1.91 0.79% 394 0 394 Board of Equalization 0.19 0.08% 39 0 39 Clerk of Board 2.00 0.82% 413 0 413 Commissioners Office 2.97 1.22% 613 0 613 Planning Commission 0.25 0.10% 52 0 52 Weed ControllMarine Resource 0.04 0.02% 8 0 8 Cooperative Extension 2.45 1.01% 506 0 506 District Court 9.64 3.97% 1,989 0 1,989 (Exhibit H, Schedule 1Sa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Juvenile Services 9.15 3.77% 1.888 0 1.888 Parks & Recreation 7.35 3.02% 1,517 0 1.517 P1nng. & Community Dp. 9.09 3.74% 1.876 0 1.876 Prosecuting Attny.-Crim 7.86 3.23% 1,622 0 1,622 Prosecuting Attny.-Chld 0.88 0.36% 182 0 182 Coroner 0.00 0.00% 0 0 0 Sheriff 26.77 11.02% 5,524 0 5,524 Sheriff-Jail 11.46 4.72% 2,365 0 2,365 911 Communications 7.29 3.00% 1,504 0 1,504 Superior Court 1.06 0.44% 2]9 0 219 Human Services Admin. 32.86 13.52% 6,78] 0 6,781 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.42 0.58% 293 0 293 Deve]opmental Disabilities 0.95 0.39% 196 0 196 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 Domestic Violence 0.00 0.00% 0 0 0 County Road Admin. ]8.02 7.42% 3,719 0 3,719 County Road Design 3.26 1.34% 673 0 673 County Road Maintenance 33.65 13.85% 6,944 0 6,944 Solid Waste 7.95 3.27% 1,641 0 1,641 Equipment Rental 7.12 2.93% 1,469 0 1,469 Permit Center 6.26 2.58% 1,292 0 1,292 Anima] Contrl Services 3.23 1.33% 667 0 667 Clerk of the Court 6.92 2.85% 1,428 0 1,428 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 Personnel Services $40,985 Services and Supplies 2,851 Capital Outlay Subtotal $43,836 Less: Capita] Outlay $0 General Government Billed Services $0 Total Allowable Costs $43,836 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney 0 General Insurance 1,304 lnfonnation Services 2,038 Personnel 418 Clerk of Board 132 County Administration/Non Dep 442 Public Services/County Adminis1 0 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 1,317 Equipment Depreciation 167 Correctional Center 0 Castle Hill 0 County Courthouse 487 $6,305 Total Allocable Costs $50,141 (Exhibit H, Schedule 15b,) County Administritive 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 2001 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 AdministrationINon Dep Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger 18,334 100.00% ($114,397) ($114,397) Treasurer's Office 178 0.97% 1,111 0 1,111 State Examiner 0 0.00% 0 0 0 Civil Service 19 0.1 0% 119 0 119 Direct Activities Assessor 180 0.98% 1,123 0 1,123 Auditor-Licensing 178 0.97% 1,111 0 1,111 Auditor-Elections 476 2.60% 2,970 0 2,970 Board of Equalization 47 0.26% 293 0 293 Clerk of Board 78 0.43% 487 0 487 Commissioners Office 300 1.64% 1,872 0 1,872 Planning Commission 80 0.44% 499 0 499 Weed Control/Marine Resource 112 0.61% 699 0 699 Cooperative Extension 298 1.63% 1,859 0 1,859 District Court 1,228 6.70% 7,662 0 7,662 (Exhibit H, Schedule 16a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Juvenile Services 430 2.35% 2.683 0 2.683 Parks & Recreation 485 2.65% 3,026 0 3,026 Plnng. & Community Dp. 292 1.59% 1,822 0 1,822 Prosecuting Attny.-Crim 300 1.64% 1,872 0 1,872 Prosecuting Attny.-Chld 96 0.52% 599 0 599 Coroner 23 0.13% 144 0 144 Sheriff 600 3.27% 3,744 0 3,744 Sheriff-Jail 197 1.07% 1,229 0 1,229 911 Communications 169 0.92% 1,054 0 1,054 Superior Court 879 4.79% 5,485 0 5,485 Human Services Admin. 1,250 6.82% 7,800 0 7,800 Mental Health 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 302 1.65% 1,884 0 1,884 Law Library 16 0.09% 100 0 100 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 1,019 5.56% 6,358 0 6,358 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 685 3.74% 4,274 0 4,274 Equipment Rental 9"') 5.08(Yo 5,815 0 5,815 j- Pennit Center 97 0.53% 605 0 605 Animal Contrl Services 310 1.69% 1,934 0 1,934 Clerk of the Court 181 0.99% 1,129 0 1,129 Outside Services 6,897 37.62% 43,035 0 43,035 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 $0 Costs $94,378 6,415 $100,793 $0 Total Allowable Costs $100,793 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 Adrninistration/Non Dep Public Services/County Adminisl Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 440 o 2,779 4,341 891 280 1,015 o o o 2,633 250 o o 974 (Exhibit H, Schedule 16b,) $13,604 $114,397 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 County Detail Allocation for Fiscal Year 2001 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 Administration/Non Dep Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office 10,944 100.00% ($127,956) ($127,956) State Examiner 0 0.00% 0 0 0 Civil Service 7 0.06% 82 82 Direct Activities Assessor 89 0.81% 1,041 0 1,041 Auditor-Licensing 31 0.28% 362 0 362 Auditor-Elections 48 0.44% 561 0 561 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 0 0.00% 0 0 0 Commissioners Office 13 0.12% 152 0 152 Planning Commission 0 0.00% 0 0 0 Weed ControllMarine Resource 2 0.02% 23 0 23 Cooperative Extension 42 0.38% 491 0 491 District Court 400 3.65% 4,677 0 4,677 (Exhibit H, Schedule 17a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 Treasurer Organizations Units Percenta~~e Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) Juvenile Services 87 0.79% 1,017 0 1,017 Parks & Recreation 94 0.86% 1,099 0 1,099 Plnng. & Community Dp. 55 0.50% 643 0 643 Prosecuting Attny.-Crim 29 0.26% 339 0 339 Prosecuting Attny.-Chld 7 0.06% 82 0 82 Coroner 2 0.02% 'y' 0 23 ...) Sheriff 310 2.83% 3,624 0 3,624 Sheriff-Jail 36 0.33% 421 0 421 911 Communications 203 1.85% 2,373 0 2,373 Superior Court 0 0.00% 0 0 0 Human Services Admin. 2,329 21.28% 27,230 0 27,230 Mental Health 39 0.36% 456 0 456 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 12 0.11% 140 0 140 Law Library 38 0.35% 444 0 444 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 211 1.93% 2,467 0 2,467 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 897 8.20% 10,488 0 10,488 Equipment Rental 144 1.32% 1,684 0 1,684 Permit Center 1,391 12.71% 16,263 0 16,263 Animal Contrl Services 595 5.44% 6,957 0 6,957 Clerk of the Court 382 3.49% 4,466 0 4,466 Outside Services 3,451 31.53% 40,349 0 40,349 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 17a, 2 of 2) Cost Object Computation of Indirect Costs Treasurer 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 Adminisì Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse $0 153,284 1, III 974 653 6,157 9,620 1,975 621 856 o o o 14,934 585 o o 5,526 Costs $211,532 26.698 o $238,230 ($153,284) $84,946 $43,010 Total Allocable Costs (Exhibit H, Schedule 17b,) $127,956 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 2001 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 Administration/Non Dep Clerk of Board Personnel Infonnation Services CJeneral Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-CJeneral Ledger Treasurer's Office State Examiner 14,569,374 100.00% ($37,436) ($37,436) Civil Service 4,352 0.03% 11 0 11 Direct Activities Assessor 477,997 3.28% 1,228 0 1,228 Auditor-Licensing 162,821 1.12% 418 0 418 Auditor-Elections 143,649 0.99% 369 0 369 Board of Equalization 6,832 0.05% 18 0 18 Clerk of Board 53,283 0.37% 137 0 137 Commissioners Office 260,148 1.79% 668 0 668 Planning Commission 7,846 0.05% 20 0 20 Weed Control/Marine Resource 6,412 0.04% 16 0 16 Cooperative Extension 157,222 1.08% 404 0 404 District Court 610,291 4.19% 1,568 0 1,568 (Exhibit H, Schedule 18a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2001 State Examiner Organizations Units PercentagE~ Allocation Billed Costs Net Costs (87) (88) (89) (90) Juvenile Services 705,434 4.84% 1,813 0 1,813 Parks & Recreation 358,986 2.46% 922 0 922 Plnng. & Community Dp. 688,947 4.73% 1,770 0 1,770 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny.-Chld 0 0.00% 0 0 0 Coroner 20,535 0.14% 53 0 53 Sheriff 1,595,826 10.95% 4,101 0 4,101 Sheriff-Jail 579,596 3.98% 1,489 0 1,489 911 Communications 437,917 3.01% 1,125 0 1,125 Superior Court 410,315 2.82% 1,054 0 1,054 Human Services Admin. 2,077 ,558 14.26% 5,338 0 5,338 Mental Health 0 0.00% 0 0 0 Substance Abuse 332,888 2.28% 855 0 855 Developmental Disabilities 252,947 1.74% 650 0 650 County Fair 0 0.00% 0 0 0 Law Library 9,738 0.07% 25 0 25 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 2,189,792 15.03% 5,627 0 5,627 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 1,306,131 8.96% 3,356 0 3,356 Equipment Rental 1,038,786 7.13% 2,669 0 2,669 Permit Center 205,789 1.41 % 529 0 529 Animal Contrl Services 185,226 1.27% 476 0 476 Clerk of the Court 282,110 1.94% 725 0 725 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule ISa, 2 of 2) Cost Object Computation of Indirect Costs State Examiner Costs Personnel Services Services and Supplies Capital Outlay $0 37,063 o Subtotal $37,063 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $37,063 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance lnfonnation 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 o o o o o 373 o o o o o o o o $373 $37,436 Total Allocable Costs (Exhibit H, Schedule ISb,) 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 Sheriff's Office. (Exhibit H-19) Jefferson County Detail Allocation for Fiscal Year 2001 Civil Service Organizations Units Percentage Allocation BiHed 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 AdministrationINon Dep Clerk of Board Personnel Information Services eJeneral Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-eJeneral Ledger Treasurer's Office State Examiner Civil Service 46 100.00% ($5,143) ($5,143) 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 Control/Marine 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 2001 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 26.8 58.81% 3,024 0 3,024 Sheriff-Jail 11.5 25.18% 1,295 0 1,295 911 Communications 7.3 16.01% 824 0 824 Superior Court 0.0 0.00% 0 0 0 Human Services Admin. 0.0 0.00% 0 0 0 Mental Health 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 Domestic Violence 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 Adminis: Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs Costs $0 4,352 o $4,352 $0 o $0 $4,352 11 82 119 o o o o o o 44 o o o 535 o o o o $791 $5,143 (Exhibit H, Schedu]e 19b,) DESCRIPTION OF DIRECT OPERATING DEPARTMENTS WITHIN THE COUNTY The following narrative describes the general function and purpose of the various direct operating departments within the County. The Exhibit 1-5 schedules also show the administrative costs within the Sheriff's Department. (Exhibit I) 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 I-I) Jefferson County Program Description Clerk of the Board The Clerk of the Board is responsible for recording the minutes for the County Commissioners. The administrative support provided to the departments is included as an indirect costs, Commissioners Office The Jefferson County Board of County Commissioners is responsible for providing legislative and administrative services to Jefferson County. The purpose of this department is to identify and clarify the needs of the people, to insure that Jefferson County responds to those needs and to provide administration to carry out this work efficiently and cost effectively. Planning Com,mission The Planning Commission performs an oversight function for planning within the County. Weed Control Board The Weed Control Board ia an advisory board established to control noxious weeds. 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. 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. (Exhibit 1-2) Jefferson County Program Description 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. Prosecutor The Prosecutor protects life and property; and maintains law and order through enforcement of criminal law and traffic ordinances. The Prosecutor prosecutes and represents the State in all criminal matters occurring within Jefferson County. This represents the costs of the Criminal Prosecutor's Office and is considered a direct cost of the County. The Prosecutor's Office listed under Central Service Costs is the Civil Prosecutor's Office and is considered an indirect cost of the County. (Exhibit I-3) Jefferson County Program Description Prosecuting Attorney Child Support The Prosecutor Non-Support represents the cost of the prosecution function related to child support enforcement. This program provides a legal means for parents with children to receive child support payments from absent parents that are unwilling to pay. The program is funded through the State of Washington with Federal Funds. Coroner Investigation of all deaths in Jefferson County come under the jurisdiction of the Coroner. The deaths that require investigation are those resulting from violence, that is, from accident, homicide and suicide; those caused by natural disease processes where the death occurs suddenly and without warning, home deaths, and those hospital deaths there the victim dies within 24 hours of admission. Sheriff The Sheriff's Office is the legal enforcement body of the County. It includes the following functions: Civil: The Civil Division serves all civil processes and enforces all court orders and judgments. It serves all subpoenas and warrants for the Prosecuting Attorney's Office. Communications: The Communications Division is responsible for maintaining, 24 hours per day, communications systems for Jefferson County Sheriff and Jefferson County Jail. 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 Sheriff's Department. (Exhibit I-4) Jefferson County Program Description Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriff's 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 Telephone/Dispatch System The Jefferson County Enhanced 911 Telephone System is located within the corrections center, The service is designed to provide upgraded emergency telephone service within the County. 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 of these services. (Exhibit 1-5) Jefferson County Jail Rates for Fiscal Year 2001 Per Diem Rate for Housing Contract Prisoners J ail Costs Costs Allocated From Sheriff's Office Cost Allocated from County-wide Total Costs $579,596 212,626 211,827 $1,004,049 Average Daily Population Multiplied by 365 Days Total Jail Costs 50 18,250 $1,004,049 Per Diem Rate (Costs Divided by Population) $55.02 (Exhibíl hi, Schedule A) Jefferson County Jail Rates for Fisca] Year 2001 Annual Fringe Services & Sheriff's Executive Office Salary Benefits Supplies Total Sheriff $62,535 $18,510 $13,326 $94,372 Administrative Secretary 34,252 $10,139 $7,299 51,690 Receptionist\Data Entry 58,840 $17,417 $12,539 88,795 Total $155,627 $46,066 $33,164 $234,856 Annual Fringe Services & Legal Services Salary Benefits Supplies Total Chief Civil Deputy/Clerk $37,366 $11,060 $7,963 $56,389 Total $37,366 $11,060 $7,963 $56,389 Annual Fringe Services & Administrative Services Salary Benefits Supplies Total Training $0 $0 $0 $0 Jail Controller\Dispatch 201,115 66,023 33,087 300,225 $201,115 $66,023 $33,087 $300,225 Percentage of Sheriff's Administrative Office Applicable to Jail Jail Allocable Cost Centers Total Costs Percentage To Jail Sheriffs Executive Office $234,856 37.00% $86,897 Legal Services 56,389 10.00% 5,639 Admin. Svcs. Training 0 50.00% 0 Jail Controler/ Dispatch 300,225 40.00% 120,090 Total $591,471 $212,626 (Exhibil ]-i Schedu]e B) 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. County Fair There are buildings to maintain on the grounds. The fair has continued to grow in attendance, exhibits, and total number of entries requiring more premium money, labor, and security to adequately handle the fair. Law Library This represents the cost of maintaining a law library within the County. County Roads The Roads Cost Center is comprised of the following functions: County Road Administration: The County Road Administration provides management and support for the other functions of the Road Department. County Road Design Construction: The County Construction provides improvement, through construction projects, sections of the County Road System which, by priority analysis, are indicated to be most cost effective, thereby carrying out the annual element of the long range program in keeping with the program goals to provide cost effective improvements which will improve safety, provide increased capacity and accessibility and reduce upkeep costs. County Road Facilities: The County Road Facilities provides for and maintains a physical plant for the Department. The general objective of the program is then to provide adequate, well maintained facilities. This is an indirect cost function and is allocated to the various buildings. (Exhibit 1-6) Jefferson County Program Description 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 I-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 government that have not been specifically listed and are provided some indirect services. Billed Users Billed Users are entities in and outside the County government that have been charged for services provided by the county. (Exhibit I-8)