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Home My WebLink About079 01 L(". Av-ö '{ ~/~£.IDI T(é~05 J STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the Cost Allocation Plan for Fiscal Years 2001 and 2002 RESOLUTION NO 79-01 WHEREAS, the General Fund provides services to various funds, departments, agencies, districts and municipal organizations in Jefferson County; and, WHEREAS, Jefferson County, through its various departments and offices receives monies through grants from State and Federal sources; and, WHEREAS, Jefferson County has developed a cost allocation plan to identify indirect General Fund costs allocable to various County departments, agencies, districts and municipal corporations; NOW, THEREFORE, BE IT RESOLVED, the "Jefferson County Federal Central Services Cost Allocation Plan and Indirect Cost Rate Proposal for the Fiscal Years ending December 31, Z001 and ZOOZ" 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 cJ1~ay of ~7;;,j1fÞ, 2001. ." '\ rYe D " '... ¡" ,.~.'" ,,,', . , ..j~. '" '.....*. c; . ;; " , ,\"¡" ~ ,\1. ., ,. ,.: ~:' 1)':1 : .'~ ~ " , (., ) . ,~ ,~"._~;."'~!, ." ~ " '/' .. It. ;¡) 't ~. .';1 '" '. 'l.::....::.~., .. .. " '!'" ~ ~ " 'J 'I ... JEFFERSON COUNTY BOARD OF COMMISSIONERS ~ST: 0J1M.A..- orna Delaney, CMC Clerk of the Board fA D ltterness, Member RESOLUTION NO. 79-01 Direct Activities Assessor Aud itor -Licensing Auditor- Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court Juvenile Services Parks and Recreation Community Development Prosecuting Attny-Criminal Prosecuting Attny-Child Coronor Sheriff Sheriff-Jail 911 Communications Superior Court Human Services Admn. 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 Costs Currently Total Allocated $ 80,754 32,192 24,935 2,161 13,151 115,999 4,930 1,961 19,703 92,032 75,290 39,124 82,797 54,720 7,500 342 204,236 121,428 9,775 51,483 144,901 592 7,259 5,348 6,003 666 3 75,907 $ 75,907 5,571 5,571 41,092 41,092 36,862 36,862 27,754 27,754 40,280 26,712 57,194 78,866 235,227 $ 1,824,750 $ 187,186 Attachment A <r> 00 ID "" ..... "" 0> 00 M <r> "" t- rl "" "" ""' 0 "" ""' <r> t- O ""' "" ID rl rl 0> 0 rl "" "" 0 ""' t- O 0 "" "" "" t- OO 0 0> ID ""' 0 <r> 0 t- O> <r> ID 00 rl 0> <r> 001 ID "" "" <r> 0 "" "" "" 0> "" 0 ""' 00 t- "" t- rl 00 001 t- ID 0> "" <r> ID rl t- t- ID "" "" ""' t- ""' "" ID "" "" 0 <r> 0> ID 0 t- ..... "" rl ..... 0> 0> 0> t- O N ""'. rl' a> rl' :;¡:' ¡,.: '" <r>' '" '" rl' <r>' t-' Ô <r>' t-' ex) t¿ ""'. 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'S ~ ¿J ..µ .0: .0: ¡:¡:¡ Õ u ¡:¡:: ~ u i:5 O ¡:¡:: ... 0 ,..0 ..0 ..... ::; ~ :::s ::; 0 0 0 0 81 õ C' Q) Q) 0 .." Il. Il. Il. Ü UJ (I) "" (I) (I) ¡::¡ U ¡::¡ Ü U UJ ¡i¡ Il. .0: Õ 0 Ä5 E-< JEFFERSON COUNTY FISCAL YEARS 2001 AND 2002 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, 2001 and 2002 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 2000. 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. ~ Glen Huntingford, C an Jefferson County Commissioners 1p4!OI Date ,xi~ In Donna M. Eldridge Jefferson County Auditor &-¡;l~ cJ (I o//ID/ Date (Exhibit A) --- JEFFERSON COUNTY COST ALLOCATION PLAN AND INDIRECT COST PROPOSAL FOR FISCAL YEARS ENDING DECEMBER 31, 2001 AND 2002 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, 2001 and 2002 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 2000 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2000 This section shows the classification of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2000 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 MultiService 8. Public Services/County Administrator 9. County AdministrationlNon Departmental 10. Clerk of the Board 11. Personnel 12. Infol1TIation 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 F or the Fiscal Years 2001 and 2002 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-lO. 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 2001 and 2002. The document follows the cost principles contained in A-87 in order that Federally assisted programs have their fair share of costs recognized under these principles, except where restricted or prohibited by law. Defmitions The following terms are used: 1. Central Services Cost centers or departments that provide services, usually administrative in nature, to other departments. 2. Operating Departments Cost centers or departments that provide services according to their respective purposes, primarily to the general public. 3. Allocation Basis A quantitative measurement related to service provided by central service departments to operating departments. Source of Data All cost information comes from the Budget and financial reports maintained in the general ledger for the fiscal year ended December 31, 2000. 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-10, 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 chart for the County. (Exhibit B) '- CD ~ , '" : ~ g ~o 00 :"'§ c ~, -< '" :~. 'CC '0 :~ . 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" 1J »0 :+en o CD ... 0 :J r:: CD ~ '< :J !C o w' L::¡ r:: ñ' c...... !Co CD 0 r:: ;:¡. ............... ...... '-.." T ¿ c.. CD ~ !!!.., CD tn (') 0 r+:s o QJo r+O CD c :s ~ T .. 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 Percent Costs of Salary Median Salary Excluding Auditor $27,716 0 Fringe Benefits 8,098 29.22% Services and Supplies 2,977 10.74% County Wide Overhead 3,982 14.37% Total $42,773 54.32% Overhead Rate for Employees in ER & R Fund Percent Costs of Salary Median Salary of ER & R $32,427 0 Fringe Benefits 14,556 44,89% Services and Supplies 18,068 55.72% County Wide Overhead 3,871 11.94% Total $68,923 112.54% Overhead Rate for Employees in Sheriffs Department Percent of Salary o Median Salary of Sheriff Patrol Costs $40,922 Fringe Benefits 11,240 27.47% Services and Supplies 12,213 29.84% Sheriff Departmental Admin 11,379 27.81% County Wide Overhead 7,625 18.63% Total $83,378 103.75% (Exhibit C-l) INDIRECT COST RATES The following schedules compute the indirect cost rates for fiscal years 2001 and 2002. These rates were computed using actual costs for fiscal year 2000. 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 2001 and 2002 Indirect Cost Rates. Schedule 1 Fiscal Year 2001 and 2002 County-Wide Indirect Cost Rates. Schedule 2 Fiscal Year 2001 and 2002 Departmental Indirect Cost Rates. (Exhibit D) Jefferson County Indirect Cost Rates for Fiscal Year 2000 Departmenu County-Wide Fixed Rate Department Indirect Indirect FY-OO (Exhibit D-2 (Exhibit D·l) Health Division 0.00% 8.08% 8.08% Juvenile & Family Court 0.00% 9.96% 9.96% Planning Commission 0.00% 53.03% 53.03% Weed Control Board 0.00% 5.09% 5.09% Parks & Recreation 0.00% 11.57% 11.57% Building Inspection 5.48% 5.19% 10.67% Planning Department 12.88% 11.41 % 24.29% Prosecutor Non -Support 0.00% 20.53% 20.53% Sheriff 0.00% 11.98% 11.98% Sheriff Jail 35.67% 35.67% 71.34% Mental Health 0.00% 0.00% 0.00% Substance Abuse 0.00% 2.03% 2.03% Development Disabilities 0.00% 2.10% 2.10% County Roads 0.00% 3.60% 3.60% Solid Waste 0.00% 4.52% 4.52% Equipment Rental 0.00% 2.53% 2.53% 911 Communications 0.00% 9.88% 9.88% J ail Per Diem $49.02 Source Exhibit 1-5 (Exhibit D) Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2000 County-Wide Indirect Cost County-Wide Indirect Total Indirect Cost Rate Direct Cost (Exhibit E-5) Col-2 / Col-! Department (1) (2) (3) Health Division 1,792,632 144,901 8.08% Juvenile & Family Court 755,573 75,291 9.96% Planning Commission 9,299 4,932 53.03% Weed Control Board 38,542 1,961 5.09% Parks & Recreation 338,047 39,124 11.57% Building Inspection 775,589 40,281 5.19% Planning Department 725,564 82,798 11.41 % Prosecutor Non-Support 36,539 7,500 20.53% Sheriff 1,943,744 232,849 11.98% Sheriff Jail 571,496 203,840 35.67% Mental Health 0 592 0.00% Substance Abuse 357,413 7,260 2.03% Development Disabilities 254,657 5,347 2.10% County Roads 3,405,751 122,568 3.60% Solid Waste 815,870 36,862 4.52% Equipment Rental 1,096,571 27,755 2.53% 911 Communications 140,299 13,867 9.88% (Exhibit D, Schedule 1) Jefferson County Departmental Indirect Cost Rates for Fiscal Year 2000 Departmental Indirect Cost Rates Departmental Indirect Direct Indirect Cost Rate Department (1) (2) (3) Health Division 1,792,632 0 0,00% Juvenile & Family Court 755,573 0 0.00% Planning Commission 9,299 0 0.00% Weed Control Board 38,542 0 0.00% Parks & Recreation 338,047 0 0.00% Building Inspection 735,309 40,281 5.48% Planning Department 642,767 82,798 12.88% Prosecutor Non-Support 36,539 0 0.00% Sheriff 1,943,744 0 0.00% Sheriff Jail 571,496 203,840 35.67% Mental Health 0 0 0.00% Substance Abuse 357,413 0 0.00% Development Disabilities 254,657 0 0.00% County Roads 3,405,751 0 0.00% Solid Waste 815,870 0 0.00% Equipment Rental 1,096,571 0 0.00% 911 Communications 140,299 0 0.00% (Exhibit D, Schedule 2) SUMMARY OF THE FISCAL YEAR 2000 COST ALLOCATION STEPDOWN The following schedule is a summary of the cost being allocated in cost allocation stepdown. Column 1 of Exhibit E, schedule I, shows the total administration cost being allocated and the amount being allocated from each cost center. The last column of Exhibit E, schedule 4, shows the cost allocated to each operating division. It identifies the total indirect cost allocated to each operating division. (Exhibit E) Jefferson County Summary Allocation for Fiscal Year 2000 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Central Service Costs 0 County Courthouse $84,856 ($84,856) Castle Hill 230,841 0 ($230,841) Correctional Center 93,794 0 0 ($93,794) Equipment Depreciation 29,024 0 0 0 ($29,024) Facilities Courthouse 182,790 0 0 0 300 Facilities Correctional 114,983 0 0 0 135 Facilities Multi-Service 123 0 0 0 65 Public Services/County Admi 52,981 1,720 0 0 299 County Administration/Non] 147,104 0 0 0 0 Clerk of Board 29,675 439 0 0 113 Personnel 93,517 973 0 0 61 Information Services 249,304 7,655 0 0 938 General Insurance 215,487 0 0 0 0 Prosecuting Attorney 146,867 3,341 0 0 30 Auditor Payroll Actg 51,354 1,281 0 0 167 Auditor-General Ledger 89,596 1,281 0 0 250 Treasurer's Office 89,252 5,516 0 0 476 State Examiner 35,500 0 0 0 0 Civil Service 2,822 198 0 0 0 Direct Activities Assessor 7,975 0 0 1,710 Auditor-Licensing 3,393 0 0 1,781 Auditor-Elections 2,017 0 0 565 Board of Equalization 395 0 0 0 Clerk of Board 1,032 0 0 17 Commissioners Office 3,491 0 0 504 Planning Commission 0 0 0 0 Weed Control/Marine Resource 0 0 0 0 Cooperative Extension 0 0 0 2,237 District Court 9,403 0 0 1,057 (Exhibit E, Schedule 1, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2000 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Juvenile Services 7,026 0 0 1,903 Parks & Recreation 0 0 0 1,514 Plnng. & Community Dp. 0 0 0 186 Prosecuting Attny.-Crim 6,753 0 0 13 Prosecuting Attny.-Chld 1,028 0 0 7 Coroner 0 0 0 0 Sheriff 2,028 0 23,312 5,631 Sheriff-J ail 0 0 67,147 4,417 911 Communications 0 0 3,335 994 Superior Court 12,431 0 0 0 Human Services Admin. 0 10,725 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 3 County Road Admin. 0 0 0 0 County Road Design 0 0 0 0 County Road Maintenance 0 0 0 0 Solid Waste 0 0 0 0 Equipment Rental 0 0 0 0 Permit Center 0 (15,111) 0 200 Animal Contrl Services 0 0 0 636 Clerk of the Court 5,480 0 0 2,815 Outside Services 0 0 0 0 Billed Services 0 235,227 0 0 TOTAL COSTS $1,939,870 (Exhibit E, Schedule 1, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2000 Facilities Facilities Facilities Public County Organizations Courthouse Correctnl. Multi Services Administ. (6) (7) (8) (9) (10) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse ($183,090) Facilities Correctional 0 ($115,118) Facilities Multi-Service 0 0 (188) Public Services/County Admi 3,711 0 0 ($58,711) County Administration/N on ] 0 0 0 0 ($147,104) Clerk of Board 947 0 0 0 263 Personnel 2,099 0 0 323 827 Information Services 16,517 0 0 1,838 2,206 General Insurance 0 0 0 215 1,907 Prosecuting Attorney 7,209 0 0 0 1,299 Auditor Payroll Actg 2,764 0 0 0 454 Auditor-General Ledger 2,764 0 0 0 793 Treasurer's Office 11,901 0 0 0 790 State Examiner 0 0 0 0 314 Civil Service 427 0 0 0 25 Direct Activities Assessor 17,208 0 0 0 4,293 Auditor-Licensing 7,320 0 0 0 1,574 Auditor- Elections 4,351 0 0 0 1,656 Board of Equalization 853 0 0 0 59 Clerk of Board 2,227 0 0 0 954 Commissioners Office 7,533 0 0 0 1,861 Planning Commission 0 0 0 0 82 Weed Control/Marine Resou:n 0 0 0 0 341 Cooperative Extension 0 0 0 1,055 1,659 District Court 20,287 0 0 0 5,646 (Exhibit E, Schedule 2, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2000 Facilities Facilities Facilities Public County Organizations Courthouse Correctnl, Multi Services Administ. (6) (7) (8) (9) (10) Juvenile Services 15,160 0 0 0 6,685 Parks & Recreation 0 0 0 2,828 2,991 Plnng. & Community Dp. 0 0 0 4,576 7,152 Prosecuting Attny.-Crim 14,571 0 0 0 0 Prosecuting Attny.-Chld 2,218 0 0 0 0 Coroner 0 0 0 0 169 Sheriff 4,377 28,612 0 0 17,198 Sheriff-Jail 0 82,413 0 0 5,057 911 Communications 0 4,093 0 0 1,241 Superior Court 26,822 0 0 0 3,393 Human Services Admin. 0 0 0 12,152 15,861 Mental Health 0 0 0 0 0 Substance Abuse 0 0 0 551 3,162 Developmental Disabilities 0 0 0 422 2,253 County Fair 0 0 0 0 1,468 Law Library 0 0 0 0 96 Domestic Violence 0 0 0 0 0 County Road Admin. 0 0 0 8,829 30,134 County Road Design 0 0 0 1,235 0 County Road Maintenance 0 0 0 13,870 0 Solid Waste 0 0 0 3,805 7,219 Equipment Rental 0 0 0 3,086 9,702 Permit Center 0 0 0 2,523 2,150 Animal Contrl Services 0 0 0 1,403 1,650 Clerk of the Court 11,824 0 0 0 2,518 Outside Services 0 0 188 0 0 Billed Services 0 0 0 0 0 TOTAL COSTS (Exhibit E, Schedule 2, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2000 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 Multi-Service Public Services/County Admi County Administration/N on 1 Clerk of Board ($31,436) Personnel 158 ($97,957) Information Services 539 1,690 ($280,686) General Insurance 126 396 1,988 ($220,119) Prosecuting Attorney 226 708 3,558 2,418 ($165,657) Auditor Payroll Actg 183 574 2,882 1,959 ° Auditor-General Ledger 239 748 3,757 2,553 0 Treasurer's Office 579 1,812 9,104 6,188 2,097 State Examiner 0 0 0 ° 0 Civil Service 0 0 0 0 ° Direct Activities Assessor 1,311 4,107 20,634 14,023 4,194 Auditor-Licensing 502 1,571 7,892 5,363 0 Auditor-Elections 269 843 4,234 2,878 3,670 Board of Equalization 18 55 278 189 0 Clerk of Board 253 791 3,976 2,702 ° Commissioners Office 375 1,175 5,904 4,012 88,071 Planning Commission 38 119 596 405 3,145 Weed Control/Marine Resou:n 28 87 437 297 0 Cooperative Extension 310 969 4,870 3,310 2,097 District Court 1,296 4,060 20,395 13,861 ° (Exhibit E, Schedule 3, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2000 Clerk of Information General Prosecuting Organizations Board Personnel Services Insurance Attorney (11) (12) (13) (14) (15) Juvenile Services 1,214 3,802 19,103 12,983 0 Parks & Recreation 830 2,600 13,060 8,876 0 Plnng. & Community Dp. 1,342 4,202 21,111 14,348 23,066 Prosecuting Attny.-Crim 963 3,015 15,148 10,295 0 Prosecuting Attny.-Chld 111 348 1,749 1,189 0 Coroner 0 0 0 0 0 Sheriff 4,203 13,164 66,136 44,948 0 Sheriff-J ail 1,260 3,945 19,819 13,469 0 911 Communications 32 99 497 338 0 Superior Court 139 435 2,187 0 0 Human Services Admin. 3,567 11,170 0 38,139 8,388 Mental Health 0 0 0 0 0 Substance Abuse 162 506 0 1,729 0 Developmental Disabilities 124 388 0 1,324 0 County Fair 0 0 0 0 0 Law Library 0 0 0 0 0 Domestic Violence 0 0 0 0 0 County Road Admin. 2,591 8,115 0 0 4,194 County Road Design 363 1,136 0 0 2,097 County Road Maintenance 4,071 12,749 0 0 2,097 Solid Waste 1,117 3,498 0 0 2,097 Equipment Rental 906 2,837 0 0 0 Permit Center 740 2,319 11,649 7,917 10,485 Animal Contrl Services 412 1,290 6,480 4,404 0 Clerk of the Court 841 2,635 13,239 0 9,960 Outside Services 0 0 0 0 0 Billed Services 0 0 0 0 0 TOTAL COSTS (Exhibit E, Schedule 3, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 2000 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/County Admi County Administration/N on ] Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg ($61,619) Auditor-General Ledger 487 ($102,468) Treasurer's Office 1,181 995 ($129,890) State Examiner 0 0 0 ($35,814) Civil Service 0 106 25 $6 ($3,609) Direct Activities Assessor 2,675 1,006 506 1,112 0 Auditor-Licensing 1,023 995 370 408 0 Auditor- Elections 549 2,660 814 429 0 Board of Equalization 36 263 0 15 0 Clerk of Board 516 436 0 247 0 Commissioners Office 766 1,677 148 482 0 Planning Commission 77 447 0 21 0 Weed Control/Marine Resoun 57 626 0 88 0 Cooperative Extension 631 1,666 469 430 0 District Court 2,645 6,863 5,056 1,463 0 (Exhibit E, Schedule 4, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2000 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg, Office Examiner Services (16) (17) (18) (19) (20) Juvenile Services 2,477 2,403 802 1,732 0 Parks & Recreation 1,693 2,711 1,246 775 0 Plnng. & Community Dp. 2,737 1,632 592 1,853 0 Prosecuting Attny. -Crim 1,964 1,677 321 0 0 Prosecuting Attny. -ChId 227 537 86 0 0 Coroner 0 129 0 44 0 Sheriff 8,575 3,353 4,095 4,455 2,761 Sheriff-J ail 2,570 1,101 506 1,310 827 911 Communications 64 945 1,887 322 21 Superior Court 284 4,913 0 879 0 Human Services Admin. 7,276 6,986 26,528 4,109 0 Mental Health 0 0 592 0 0 Substance Abuse 330 0 0 819 0 Developmental Disabilities 253 0 0 584 0 County Fair 0 1,688 2,467 380 0 Law Library 0 89 456 25 0 Domestic Violence 0 0 0 0 0 County Road Admin. 5,287 5,695 3,256 7,806 0 County Road Design 740 0 0 0 0 County Road Maintenance 8,305 0 0 0 0 Solid Waste 2,279 3,828 11,149 1,870 0 Equipment Rental 1,848 5,209 1,653 2,513 0 Permit Center 1,510 542 14,799 557 0 Animal Contrl Services 840 1,733 7,437 427 0 Clerk of the Court 1,717 1,012 4,501 652 0 Outside Services 0 38,547 40,131 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 2000 Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/County Admi County Administration/N on ] Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine ResouI'l Cooperative Extension District Court Total Costs (21) 80,755 32,190 24,935 2,163 13,150 115,999 4,932 1,961 19,702 92,032 (Exhibit E, Schedule 5, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2000 Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny.-Crim Prosecuting Attny.-Chld Coroner Sheriff Sheriff-J ail 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 Total Costs (21) 75,291 39,124 82,798 54,719 7,500 341 232,849 203,840 13,867 51,483 144,901 592 7,260 5,347 6,002 667 3 75,907 5,570 41,091 36,862 27,755 40,281 26,712 57,196 78,866 235,227 $1,939,870 (Exhibit E, Schedule 5, 2 of 2) COST ALLOCATION SUMMARY FISCAL YEAR 2000 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 2000 County Road! 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 Multi-Service 0 0 0 0 0 Public Services/County AdmÍJ 8,829 1,235 13,870 3,805 3,086 County Administration/N on I 30,134 0 0 7,219 9,702 Clerk of Board 2,591 363 4,071 1,117 906 Personnel 8,115 1,136 12,749 3,498 2,837 Information Services 0 0 0 0 0 General Insurance 0 0 0 0 0 Prosecuting Attorney 4,194 2,097 2,097 2,097 0 Auditor Payroll Actg 5,287 740 8,305 2,279 1,848 Auditor-General Ledger 5,695 0 0 3,828 5,209 Treasurer's Office 3,256 0 0 11,149 1,653 State Examiner 7,806 0 0 1,870 2,513 Civil Service 0 0 0 0 0 Total 75,907 5,570 41,091 36,862 27,755 (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 2000 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2000 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2000 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 MultiService 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, 2000 and 2001 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 $1,983,606. The use allowances are computed on a 25 year estimated life and, as of 2000, total $84,856 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 B-1) Jefferson County Detail Allocation for Fiscal Year 2000 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Central Service Costs County Courthouse 21,461 100.00% ($84,856) ($84,856) Castle Hill 0 0.00% 0 0 Correctional Center 0 0.00% 0 0 Equipment Depreciation 0 0.00% 0 0 Facilities Courthouse 0 0.00% 0 0 Facilities Correctional 0 0.00% 0 0 Facilities Multi-Service 0 0.00% 0 0 Public Services/County Admn 435 2.03% 1,720 1,720 County Administration/N on I 0 0.00% 0 0 Clerk of Board 111 0.52% 439 439 Personnel 246 1.15% 973 973 Information Services 1,936 9.02% 7,655 7,655 General Insurance 0 0.00% 0 0 Prosecuting Attorney 845 3.94% 3,341 3,341 Auditor Payroll Actg 324 1.51% 1,281 1,281 Auditor-General Ledger 324 1.51 % 1,281 1,281 Treasurer's Office 1,395 6.50% 5,516 5,516 State Examiner 0 0.00% 0 0 Civil Service 50 0.23% 198 198 Direct Activities Assessor 2,017 9.40% 7,975 7,975 Auditor-Licensing 858 4.00% 3,393 3,393 Auditor-Elections 510 2.38% 2,017 2,017 Board of Equalization 100 0.47% 395 395 Clerk of Board 261 1.22% 1,032 1,032 Commissioners Office 883 4.11% 3,491 3,491 Planning Commission 0 0.00% 0 0 Weed Control/Marine Resourc 0 0.00% 0 0 Cooperative Extension 0 0.00% 0 0 District Court 2,378 11.08% 9,403 9,403 (Exhibit H, Schedule la, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Juvenile Services 1,777 8.28% 7,026 7,026 Parks & Recreation 0 0.00% 0 0 Plnng. & Community Dp. 0 0.00% 0 0 Prosecuting Attny.-Crim 1,708 7.96% 6,753 6,753 Prosecuting Attny.-Chld 260 1.21 % 1,028 1,028 Coroner 0 0.00% 0 0 Sheriff 513 2.39% 2,028 2,028 Sheriff-Jail 0 0.00% 0 0 911 Communications 0 0.00% 0 0 Superior Court 3,144 14.65% 12,431 12,431 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 1,386 6.46% 5,480 5,480 Outside Services 0 0.00% 0 0 Billed Services 0 0.00% 0 0 (Exhibit H, Schedule la, 2 of 2) Computation of Indirect Costs Cost Object County Courthouse Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 Costs 84,856 $84,856 $0 Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on Departmental Public Services/County Administrator Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill 0 County Courthouse 0 $84,856 Total Allocable Costs o (Exhibit H, Schedule lb,) $84,856 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Castle Hill Building Expense The Castle Hill Building Expenses represent the cost of leasing Building. The Castle Hill Building expense is estimated to be $230,841. 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 2000 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Central Service Costs County Courthouse Castle Hill 11,320 100.00% ($230,841) ($230,841) 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 Multi-Service 0.00% 0 0 0 Public Services/County AdmiJ 0.00% 0 0 0 County Administration/Non I 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Information Services 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor-Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resourc 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 2000 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff -J ail 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% 158,505 147,780 10,725 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 3,400 30.04% 72,336 87,447 (15,111) 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 (235,227) 235,227 (Exhibit H, Schedule 2a, 2 of 2) Computation of Indirect Costs Cost Object Castle Hill Costs Personnel Services Services and Supplies Capital Outlay $29,402 201,439 Subtotal $230,841 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $230,841 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non I Public Services/County Admn Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o o Total Allocable Costs $230,841 (Exhibit H, Schedule 2b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Correctional Center Building Depreciation The Correctional Building Depreciation represents the annual depreciation on this building. The Correctional Building acquisition costs is $3,288,763. The depreciation is computed on a forty year estimated life or $82,219 a year. Capital Improvements since 1988 total $289,374. The use allowance is computed on a 25 year estimated life and totals $11,575 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 2000 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% ($93,794) ($93,794) Equipment Depreciation 0.00% 0 0 0 Facilities Courthouse 0.00% 0 0 0 Facilities Correctional 0.00% 0 0 0 Facilities Multi-Service 0.00% 0 0 0 Public Services/County AdmÌJ 0.00% 0 0 0 County Administration/N on I 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Information Services 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor- Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resourc 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 2000 Correctional Center Organizations Units Percentage Allocation Billed Costs Net Balance (12) (13) (14) (15) (16) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 4,229 24.85% 23,312 0 23,312 Sheriff -J ail 12,181 71.59% 67,147 0 67,147 911 Communications 605 3.56% 3,335 0 3,335 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 93,794 Capital Outlay Subtotal $93,794 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $93,794 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County AdmÌl Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill 0 County Courthouse 0 0 Total Allocable Costs $93,794 (Exhibit H, Schedule 3b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Equipment Use Allowance The total cost of all equipment assigned to each department/division is included on the county inventory system. The use allowance percentage of 6.67 was applied to the inventory assigned to each department/division. The acquisition cost for the equipment is included in the budgets of each individual department. Therefore, it is not a cost billable to anyone department, but is an allowable and allocable indirect cost. Basis of Allocation The total cost of inventory assigned to each department/division. (Exhibit H-4) Jefferson County Detail Allocation for Fiscal Year 2000 Equipment Depreciation Organizations Units Percentage ~ocation Billed Costs Net Balance (17) (18) (19) (20) (21) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation 435,147 100.00% ($29,024) ($29,024) Facilities Courthouse 4,496 1.03% 300 0 300 Facilities Correctional 2,023 0.46% 135 0 135 Facilities Multi-Service 974 0.22% 65 0 65 Public Services/County Admn 4,487 1.03% 299 0 299 County Administration/Non I 0 0.00% 0 0 0 Clerk of Board 1,695 0.39% 113 0 113 Personnel 913 0.21% 61 0 61 Information Services 14,060 3.23% 938 0 938 General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 450 0.10% 30 0 30 Auditor Payroll Actg 2,500 0.57% 167 0 167 Auditor-General Ledger 3,750 0.86% 250 0 250 Treasurer's Office 7,135 1.64% 476 0 476 State Examiner 0 0.00% 0 0 0 Civil Service 0 0.00% 0 0 0 Direct Activities Assessor 25,634 5.89% 1,710 0 1,710 Auditor- Licensing 26,701 6.14% 1,781 0 1,781 Auditor- Elections 8,475 1.95% 565 0 565 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 261 0.06% 17 0 17 Commissioners Office 7,561 1.74% 504 0 504 Planning Commission 0 0.00% 0 0 0 Weed Control/Marine Resourc 0 0.00% 0 0 0 Cooperative Extension 33,537 7.71% 2,237 0 2,237 District Court 15,841 3.64% 1,057 0 1,057 (Exhibit H, Schedule 4a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Juvenile Services 28,526 6.56% 1,903 0 1,903 Parks & Recreation 22,698 5.22% 1,514 0 1,514 Plnng. & Community Dp. 2,795 0.64% 186 0 186 Prosecuting Attny.-Crim 200 0.05% 13 0 13 Prosecuting Attny.-Chld 100 0.02% 7 0 7 Coroner 0 0.00% 0 0 0 Sheriff 84,430 19.40% 5,631 0 5,631 Sheriff-J ail 66,220 15.22% 4,417 0 4,417 911 Communications 14,899 3.42% 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 50 0.01% 3 0 3 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 3,000 0.69% 200 0 200 Animal Contrl Services 9,533 2.19% 636 0 636 Clerk of the Court 42,203 9.70% 2,815 0 2,815 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 4a, 2 of 2) ___0 Cost Object Computation of Indirect Costs Equipment Depree, Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 Costs $0 29,024 $29,024 Total Allowable Costs o $0 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County Admu Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse $29,024 o o o $0 Total Allocable Costs $29,024 (Exhibit H, Schedule 4b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Facilities Maintenance Courthouse The County-wide Maintenance Budget is used by the County to maintain all county owned buildings. Courthouse Maintenance includes expenditures for labor, electric service, and heat. Basis of Allocation The basis of allocation is square footage assigned to each department. (Exhibit H-5) Jefferson County Detail Allocation for Fiscal Year 2000 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse 21,461 100.00% ($183,090) ($183,090) Facilities Correctional 0 0.00% 0 0 0 Facilities Multi-Service 0 0.00% 0 0 0 Public Services/County AdmiJ 435 2.03% 3,711 0 3,711 County Administration/Non I 0 0.00% 0 0 0 Clerk of Board 111 0.52% 947 0 947 Personnel 246 1.15% 2,099 0 2,099 Information Services 1,936 9.02% 16,517 0 16,517 General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 845 3.94% 7,209 0 7,209 Auditor Payroll Actg 324 1.51 % 2,764 0 2,764 Auditor-General Ledger 324 1.51 % 2,764 0 2,764 Treasurer's Office 1,395 6.50% 11,901 0 11,901 State Examiner 0 0.00% 0 0 0 Civil Service 50 0.23% 427 0 427 Direct Activities Assessor 2,017 9.40% 17,208 0 17,208 Auditor-Licensing 858 4.00% 7,320 0 7,320 Auditor-Elections 510 2.38% 4,351 0 4,351 Board of Equalization 100 0.47% 853 0 853 Clerk of Board 261 1.22% 2,227 0 2,227 Commissioners Office 883 4.11% 7,533 0 7,533 Planning Commission 0 0.00% 0 0 0 Weed Control/Marine Resourc 0 0.00% 0 0 0 Cooperative Extension 0 0.00% 0 0 0 District Court 2,378 11.08% 20,287 0 20,287 (Exhibit H, Schedule 5a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Juvenile Services 1,777 8.28% 15,160 0 15,160 Parks & Recreation 0 0.00% 0 0 0 Plnng. & Community Dp. 0 0.00% 0 0 0 Prosecuting Attny.-Crim 1,708 7.96% 14,571 0 14,571 Prosecuting Attny.-Chld 260 1.21 % 2,218 0 2,218 Coroner 0 0.00% 0 0 0 Sheriff 513 2.39% 4,377 0 4,377 Sheriff -J ail 0 0.00% 0 0 0 911 Communications 0 0.00% 0 0 0 Superior Court 3,144 14.65% 26,822 0 26,822 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 1,386 6.46% 11,824 0 11,824 Outside Services 0 0,00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 5a, 2 of 2) Computation of Indirect Costs Cost Object Facilities Courthouse Costs Personnel Services $112,832 Services and Supplies 69,958 Capital Outlay Subtotal $182,790 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $182,790 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County AdmÍl Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation 300 Correctional Center 0 Castle Hill 0 County Courthouse 0 $300 Total Allocable Costs $183,090 (Exhibit H, Schedule 5b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2000 and 2001 Facilities Maintenance Correctional Center The County-wide Maintenance Budget is used by the County to maintain all county owned buildings. Correctional Center Maintenance includes expenditures for labor, electric service, and heat. Basis of Allocation The basis of allocation is square footage assigned to the jail and to the sheriffs department. (Exhibit H-6) Jefferson County Detail Allocation for Fiscal Year 2000 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% ($115,118) ($115,118) Facilities Multi-Service 0.00% 0 0 0 Public Services/County AdmiJ 0.00% 0 0 0 County Administration/N on I 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Information Services 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor- Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed ControlJMarine Resourc 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 2000 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% 28,612 0 28,612 Sheriff-J ail 12,181 71.59% 82,413 0 82,413 911 Communications 605 3.56% 4,093 0 4,093 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) --- Computation of Indirect Costs Cost Object Facilities Correctnl, Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Costs $29,965 85,018 $114,983 $0 $0 Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County AdmÌl Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse ° 135 o ° ° $114,983 Total Allocable Costs $135 (Exhibit H, Schedule 6b,) $115,118 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Facilities Maintenance Multi-Service Center The County-wide Maintenance Budget is used by the County to maintain all county owned buildings. For reporting purposes in this report, Facilities Maintenance includes square footage for the Multi-Service Center. The costs include expenditures for labor, electric service, and heat. Basis of Allocation The basis of allocation is square footage assigned to each department. (Exhibit H -7) Jefferson County Detail Allocation for Fiscal Year 2000 Facilities Multi-Service Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service 7,636 100.00% ($188) ($188) Public Services/County AdmÍJ 0.00% 0 0 0 County Administration/N on I 0,00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Information Services 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0,00% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0,00% 0 0 0 Auditor-Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resourc 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 7 a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Facilities Multi-Service Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff-J ail 0.00% 0 0 0 911 Communications 0.00% 0 0 0 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 7,636 100.00% 188 0 188 Billed Services 0.00% 0 0 0 (Exhibit H, Schedule 7 a, 2 of 2) Computation of Indirect Costs Cost Object Facilities Multi. Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 Costs $119 4 $123 $0 Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County AdmiJ Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o 65 o o o $123 Total Allocable Costs $65 (Exhibit H, Schedule 7b,) $188 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 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 2000 Public Service/County Administrator Organizations Units Percentage Allocation Billed Costs Net Balance (37) (38) (39) (40) (41) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/County Ad.mi.J 136.39 100.00% ($58,711) ($58,711) County Administration/N on I 0.00 0.00% 0 0 0 Clerk of Board 0.00 0.00% 0 0 0 Personnel 0.75 0.55% 323 0 323 Information Services 4.27 3.13% 1,838 0 1,838 General Insurance 0.50 0.37% 215 0 215 Prosecuting Attorney 0.00 0.00% 0 0 0 Auditor Payroll Actg 0.00 0.00% 0 0 0 Auditor-General Ledger 0.00 0.00% 0 0 0 Treasurer's Office 0.00 0.00% 0 0 0 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 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 Resourc 0.00 0.00% 0 0 0 Cooperative Extension 2.45 1.80% 1,055 0 1,055 District Court 0.00 0.00% 0 0 0 (Exhibit H, Schedule Sa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Public Service/County Administrator Organizations Units Percentage Allocation Billed Costs Net Balance (37) (38) (39) (40) (41) Juvenile Services 0.00 0.00% 0 0 0 Parks & Recreation 6.57 4.82% 2,828 0 2,828 Plnng. & Community Dp. 10.63 7.79% 4,576 0 4,576 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. 28.23 20.70% 12,152 0 12,152 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.28 0.94% 551 0 551 Developmental Disabilities 0.98 0.72% 422 0 422 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. 20.51 15.04% 8,829 0 8,829 County Road Design 2.87 2.10% 1,235 0 1,235 County Road Maintenance 32.22 23.62% 13,870 0 13,870 Solid Waste 8.84 6.48% 3,805 0 3,805 Equipment Rental 7.17 5.26% 3,086 0 3,086 Permit Center 5.86 4.30% 2,523 0 2,523 Animal Contrl Services 3.26 2.39% 1,403 0 1,403 Clerk of the Court 0.00 ' 0.00% 0 0 0 Ou tside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule Sa, 2 of 2) Computation of Indirect Costs Cost Object Public Services/County Adn Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Costs $42,636 10,345 $52,981 o Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non I Public Services/County AdmÏJ Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o 3,711 299 o o $1,720 $52,981 Total Allocable Costs $5,730 (Exhibit H, Schedule 8b,) $58,711 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 County Administration/N on 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 2000 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/County Adm.ÍJ County Administration/N on I 16,625,856 100.00% ($147,104) ($147,104) Clerk of Board 29,675 0.18% 263 0 263 Personnel 93,517 0.56% 827 0 827 Information Services 249,304 1.50% 2,206 0 2,206 General Insurance 215,487 1. 30% 1,907 0 1,907 Prosecuting Attorney 146,867 0.88% 1,299 0 1,299 Auditor Payroll Actg 51,354 0.31% 454 0 454 Auditor-General Ledger 89,596 0.54% 793 0 793 Treasurer's Office 89,252 0,54% 790 0 790 State Examiner 35,500 0.21% 314 0 314 Civil Service 2,822 0,02% 25 0 25 Direct Activities Assessor 485,220 2.92% 4,293 0 4,293 Auditor-Licensing 177,851 ·1.07% 1,574 0 1,574 Auditor- Elections 187,182 1.13% 1,656 0 1,656 Board of Equalization 6,716 0.04% 59 0 59 Clerk of Board 107,825 0.65% 954 0 954 Commissioners Office 210,284 1.26% 1,861 0 1,861 Planning Commission 9,299 0.06% 82 0 82 Weed Control/Marine Resourc 38,542 0.23% 341 0 341 Cooperative Extension 187,522 1.13% 1,659 0 1,659 District Court 638,158 3.84% 5,646 0 5,646 (Exhibit H, Schedule 9a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Juvenile Services 755,573 4.54% 6,685 0 6,685 Parks & Recreation 338,047 2.03% 2,991 0 2,991 Plnng. & Community Dp. 808,362 4.86% 7,152 0 7,152 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny.-Chld 0 0.00% 0 0 0 Coroner 19,100 0.11% 169 0 169 Sheriff 1,943,744 11.69% 17,198 0 17,198 Sheriff -J ail 571,496 3.44% 5,057 0 5,057 911 Communications 140,299 0.84% 1,241 0 1,241 Superior Court 383,533 2.31% 3,393 0 3,393 Human Services Admin. 1,792,632 10.78% 15,861 0 15,861 Mental Health 0 0.00% 0 0 0 Substance Abuse 357,413 2.15% 3,162 0 3,162 Developmental Disabilities 254,657 1.53% 2,253 0 2,253 County Fair 165,876 1. 00% 1,468 0 1,468 Law Library 10,850 0.07% 96 0 96 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 3,405,751 20.48% 30,134 0 30,134 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 815,870 4.91% 7,219 0 7,219 Equipment Rental 1,096,571 6.60% 9,702 0 9,702 Permit Center 243,044 1.46% 2,150 0 2,150 Animal Contrl Services 186,453 1.12% 1,650 0 1,650 Clerk of the Court 284,612 1. 71 % 2,518 0 2,518 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 9a, 2 of 2) Computation of Indirect Costs Cost Object County Administration Costs Personnel Services Services and Supplies Capital Outlay $108,484 38,620 o Subtotal $147,104 Less: Capital Outlay General Government Billed Services $0 $0 Total Allowable Costs $147,104 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County AdmiJ Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o o o o o o o o $0 Total Allocable Costs $147,104 (Exhibit H, Schedule 9b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2000 and 2001 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-IO) Jefferson County Detail Allocation for Fiscal Year 2000 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 Multi-Service Public Services/County AdmÍJ County Administration/Non I Clerk of Board 248.82 100.00% ($31,436) ($31,436) Personnel 1.25 0.50% 158 0 158 Information Services 4.27 1.72% 539 0 539 General Insurance 1.00 0.40% 126 0 126 Prosecuting Attorney 1.79 0.72% 226 0 226 Auditor Payroll Actg 1.45 0.58% 183 0 183 Auditor-General Ledger 1.89 0.76% 239 0 239 Treasurer's Office 4.58 1.84% 579 0 579 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.38 4.17% 1,311 0 1,311 Auditor- Licensing 3.97 1. 60% 502 0 502 Auditor- Elections 2.13 0.86% 269 0 269 Board of Equalization 0.14 0.06% 18 0 18 Clerk of Board 2.00 0.80% 253 0 253 Commissioners Office 2.97 1.19% 375 0 375 Planning Commission 0.30 0,12% 38 0 38 Weed Control/Marine Resourc 0.22 0.09% 28 0 28 Cooperative Extension 2.45 0.98% 310 0 310 District Court 10.26 4.12% 1,296 0 1,296 (Exhibit H, Schedule lOa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) Juvenile Services 9.61 3.86% 1,214 0 1,214 Parks & Recreation 6.57 2.64% 830 0 830 Plnng. & Community Dp. 10.62 4.27% 1,342 0 1,342 Prosecuting Attny.-Cdm 7.62 3.06% 963 0 963 Prosecuting Attny.-Chld 0.88 0.35% 111 0 111 Coroner 0.00 0.00% 0 0 0 Sheriff 33.27 13.37% 4,203 0 4,203 Sheriff-Jail 9.97 4.01% 1,260 0 1,260 911 Communications 0.25 0.10% 32 0 32 Superior Court 1.10 0.44% 139 0 139 Human Services Admin. 28.23 11.35% 3,567 0 3,567 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.28 0.51% 162 0 162 Developmental Disabilities 0.98 0.39% 124 0 124 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. 20.51 8.24% 2,591 0 2,591 County Road Design 2.87 1.15% 363 0 363 County Road Maintenance 32.22 12.95% 4,071 0 4,071 Solid Waste 8.84 3.55% 1,117 0 1,117 Equipment Rental 7.17 2.88% 906 0 906 Permit Center 5.86 2.36% 740 0 740 Animal Contrl Services 3.26 1.31 % 412 0 412 Clerk of the Court 6.66 2.68% 841 0 841 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 Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 Costs $22,019 7,656 o $29,675 $0 Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on r Public Services/County AdmÌl Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 263 o o o 947 113 o o 439 $29,675 Total Allocable Costs $1,761 (Exhibit H, Schedule lOb,) $31,436 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Personnel The personnel function provides personnel support to departments throughout the County. The Personnel Unit provides uniform policies, screening, testing of new applicants, employee training and development, compensation, and benefit programs and labor relation costs. Basis of Allocation The Personnel Office will be allocated based on the number of full time equivalent staff in each department/division. (Exhibit H -11) Jefferson County Detail Allocation for Fiscal Year 2000 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 Multi-Service Public Services/County AdmÏJ County Administration/N on I Clerk of Board Personnel 247.57 100.00% ($97,957) ($97,957) Information Services 4.27 1.72% 1,690 0 1,690 General Insurance 1.00 0.40% 396 0 396 Prosecuting Attorney 1.79 0.72% 708 0 708 Auditor Payroll Actg 1.45 0.59% 574 0 574 Auditor-General Ledger 1.89 0.76% 748 0 748 Treasurer's Office 4.58 1.85% 1,812 0 1,812 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.38 4.19% 4,107 0 4,107 Auditor- Licensing 3.97 1.60% 1,571 0 1,571 Auditor- Elections 2.13 0.86% 843 0 843 Board of Equalization 0.14 0.06% 55 0 55 Clerk of Board 2.00 0.81% 791 0 791 Commissioners Office 2.97 1.20% 1,175 0 1,175 Planning Commission 0.30 0.12% 119 0 119 Weed Control/Marine Resourc 0.22 0.09% 87 0 87 Cooperative Extension 2.45 0.99% 969 0 969 District Court 10.26 4.14% 4,060 0 4,060 (Exhibit H, Schedule lla, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Personnel Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) Juvenile Services 9.61 3.88% 3,802 0 3,802 Parks & Recreation 6.57 2.65% 2,600 0 2,600 Plnng. & Community Dp. 10.62 4.29% 4,202 0 4,202 Prosecuting Attny.-Crim 7.62 3.08% 3,015 0 3,015 Prosecuting Attny.-Chld 0.88 0.36% 348 0 348 Coroner 0.00 0.00% 0 0 0 Sheriff 33.27 13.44% 13,164 0 13,164 Sheriff -J ail 9.97 4.03% 3,945 0 3,945 911 Communications 0.25 0,10% 99 0 99 Superior Court 1.10 0.44% 435 0 435 Human Services Admin. 28.23 11.40% 11,170 0 11,170 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.28 0.52% 506 0 506 Developmental Disabilities 0.98 0.40% 388 0 388 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. 20.51 8.28% 8,115 0 8,115 County Road Design 2.87 1.16% 1,136 0 1,136 County Road Maintenance 32.22 13.01 % 12,749 0 12,749 Solid Waste 8.84 3.57% 3,498 0 3,498 Equipment Rental 7.17 2.90% 2,837 0 2,837 Permit Center 5.86 2.37% 2,319 0 2,319 Animal Contrl Services 3.26 1.32% 1,290 0 1,290 Clerk of the Court 6.66 2,69% 2,635 0 2,635 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule Ila, 2 of 2) Computation of Indirect Costs Cost Object Personnel Costs Personnel Services $57,689 Services and Supplies 35,828 Capital Outlay 0 Subtotal $93,517 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $93,517 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board 158 County Administration/Non I 827 Public Services/County AdmÍl 323 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 2,099 Equipment Depreciation 61 Correctional Center 0 Castle Hill 0 County Courthouse 973 $4,440 Total Allocable Costs $97,957 (Exhibit H, Schedule lIb,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 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 2000 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 Multi-Service Public Services/County Admn County Administration/Non I Clerk of Board Personnel Information Services 141.20 100.00% ($280,686) ($280,686) General Insurance 1.00 0.71% 1,988 0 1,988 Prosecuting Attorney 1.79 1.27% 3,558 0 3,558 Auditor Payroll Actg 1.45 1.03% 2,882 0 2,882 Auditor-General Ledger 1.89 1.34% 3,757 0 3,757 Treasurer's Office 4.58 3.24% 9,104 0 9,104 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.38 7.35% 20,634 0 20,634 Auditor-Licensing 3.97 2.81% 7,892 0 7,892 Auditor-Elections 2.13 1.51 % 4,234 0 4,234 Board of Equalization 0.14 0.10% 278 0 278 Clerk of Board 2.00 1.42% 3,976 0 3,976 Commissioners Office 2.97 2.10% 5,904 0 5,904 Planning Commission 0.30 0.21% 596 0 596 Weed Control/Marine Resourc 0.22 0.16% 437 0 437 Cooperative Extension 2.45 1.74% 4,870 0 4,870 District Court 10.26 7.27% 20,395 0 20,395 (Exhibit H, Schedule 12a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Information Services Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Juvenile Services 9.61 6.81% 19,103 0 19,103 Parks & Recreation 6,57 4.65% 13,060 0 13,060 Plnng. & Community Dp. 10.62 7.52% 21,111 0 21,111 Prosecuting Attny.-Crim 7.62 5.40% 15,148 0 15,148 Prosecuting Attny.-Chld 0.88 0.62% 1,749 0 1,749 Coroner 0.00 0.00% 0 0 0 Sheriff 33.27 23.56% 66,136 0 66,136 Sheriff-J ail 9.97 7.06% 19,819 0 19,819 911 Communications 0.25 0.18% 497 0 497 Superior Court 1.10 0.78% 2,187 0 2,187 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 5.86 4.15% 11,649 0 11,649 Animal Contrl Services 3.26 2.31% 6,480 0 6,480 Clerk of the Court 6.66 4.72% 13,239 0 13,239 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) Computation of Indirect Costs Cost Object Information Service Costs Personnel Services $226,409 Services and Supplies 257,462 Capital Outlay 183,798 Subtotal $667,669 Less: Capital Outlay $183,798 General Government Billed Services 234,567 ($418,365) Total Allowable Costs $249,304 Add Allocated Costs: State Examiner $0 Treasurer's Office $0 Auditor-General Ledger $0 Auditor Payroll Actg $0 Prosecuting Attorney $0 General Insurance $0 Information Services $0 Personnel 1,690 Clerk of Board 539 County Administration/N on I 2,206 Public Services/County AdmiJ 1,838 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 16,517 Equipment Depreciation 938 Correctional Center 0 Castle Hill 0 County Courthouse 7,655 31,382 Total Allocable Costs $280,686 (Exhibit H, Schedule 12b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 (;eneralInsurance The General Liability Insurance for the County. The insurance amount is reduced for the direct charge to the Public Works Funds. Basis of Allocation The basis of allocation will be the total number of full time equivalent personnel in each department/division excluding the Road, Solid Waste and ER & R Funds. (Exhibit H-13) Jefferson County Detail Allocation for Fiscal Year 2000 General Insurance Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) (64) (65) (66) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/County AdmÏJ County Administration/Non I Clerk of Board Personnel Information Services General Insurance 162.93 100.00% ($220,119) ($220,119) Prosecuting Attorney 1.79 1.10% 2,418 0 2,418 Auditor Payroll Actg 1.45 0.89% 1,959 0 1,959 Auditor-General Ledger 1.89 1.16% 2,553 0 2,553 Treasurer's Office 4.58 2.81% 6,188 0 6,188 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.38 6.37% 14,023 0 14,023 Auditor-Licensing 3.97 2.44% 5,363 0 5,363 Auditor- Elections 2.13 1.31 % 2,878 0 2,878 Board of Equalization 0.14 0.09% 189 0 189 Clerk of Board 2.00 1.23% 2,702 0 2,702 Commissioners Office 2.97 1.82% 4,012 0 4,012 Planning Commission 0.30 0.18% 405 0 405 Weed Control/Marine Resourc 0.22 0.14% 297 0 297 Cooperative Extension 2.45 1.50% 3,310 0 3,310 District Court 10.26 6.30% 13,861 0 13,861 (Exhibit H, Schedule 13a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 General Insurance Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) (64) (65) (66) Juvenile Services 9.61 5.90% 12,983 0 12,983 Parks & Recreation 6.57 4.03% 8,876 0 8,876 Plnng. & Community Dp. 10.62 6.52% 14,348 0 14,348 Prosecuting Attny.-Crim 7.62 4.68% 10,295 0 10,295 Prosecuting Attny.-Chld 0.88 0.54% 1,189 0 1,189 Coroner 0.00 0.00% 0 0 0 Sheriff 33.27 20.42% 44,948 0 44,948 Sheriff-J ail 9.97 6.12% 13,469 0 13,469 911 Communications 0.25 0.15% 338 0 338 Superior Court 0.00 0.00% 0 0 0 Human Services Admin. 28.23 17.33% 38,139 0 38,139 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.28 0.79% 1,729 0 1,729 Developmental Disabilities 0.98 0.60% 1,324 0 1,324 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 5.86 3.60% 7,917 0 7,917 Animal Contrl Services 3.26 2.00% 4,404 0 4,404 Clerk of the Court 0.00 0.00% 0 0 0 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 13a, 2 of 2) Computation of Indirect Costs Cost Object General Insurance Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 109,227 Costs $0 324,714 o $324,714 ($109,227) Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/Non I Public Services/County Admn Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 1,988 396 126 1,907 215 o o o o o o o $215,487 $4,632 Total Allocable Costs $220,119 (Exhibit H, Schedule 13b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Prosecuting Attorney The Prosecuting Attorney's office prosecutes all criminal matters for Jefferson County and determines restitution in appropriate cases; serves as legal advisor to county departments and officials and represents the county in lawsuits when the county is a party to the suit. The criminal dependency and child support services component of the prosecuting attorney is not considered an indirect cost and is allocated directly to those activities. The criminal component of this office is identified as a direct cost center and has not been included in the allocation. Basis of Allocation The basis of allocation is the estimate of actual effort spent by the attorneys for the various personnel in each department/division. (Exhibit H-14) Jefferson County Detail Allocation for Fiscal Year 2000 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 Multi-Service Public Services/County AdmiJ County Administration/N on I Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney 79.0 100.00% ($165,657) ($165,657) 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 1.27% 2,097 0 2,097 State Examiner 0.0 0.00% 0 0 0 Civil Service 0.0 0.00% 0 0 0 Direct Activities Assessor 2.0 2.53% 4,194 0 4,194 Auditor- Licensing 0.0 0.00% 0 0 0 Auditor-Elections 1.8 2.22% 3,670 0 3,670 Board of Equalization 0.0 0.00% 0 0 0 Clerk of Board 0.0 0.00% 0 0 0 Commissioners Office 42.0 53.16% 88,071 0 88,071 Planning Commission 1.5 1. 90% 3,145 0 3,145 Weed Control/Marine Resourc 0.0 0.00% 0 0 0 Cooperative Extension 1.0 1.27% 2,097 0 2,097 District Court 0.0 0.00% 0 0 0 (Exhibit H, Schedule 14a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 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. 11.0 13,92% 23,066 0 23,066 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-J ail 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 5,06% 8,388 0 8,388 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 2.53% 4,194 0 4,194 County Road Design 1.0 1.27% 2,097 0 2,097 County Road Maintenance 1.0 1.27% 2,097 0 2,097 Solid Waste 1.0 1.27% 2,097 0 2,097 Equipment Rental 0.0 0.00% 0 0 0 Permit Center 5.0 6.33% 10,485 0 10,485 Animal Contrl Services 0.0 0.00% 0 0 0 Clerk of the Court 4.8 6.01% 9,960 0 9,960 Outside Services 0.0 0.00% 0 0 0 Billed Services 0.0 0.00% 0 0 0 (Exhibit H, Schedule 14a, 2 of 2) Computation of Indirect Costs Cost Object Prosecuting Attrny, Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 $31,537 Costs $170,129 8,275 o $178,404 Total Allowable Costs ($31,537) Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County Admit Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 2,418 3,558 708 226 1,299 o o o 7,209 30 o o 3,341 $146,867 $18,790 Total Allocable Costs $165,657 (Exhibit H, Schedule 14b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2000 and 2001 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 2000 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/County AdmÍJ County Administration/N on I Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg 239.06 100.00% ($61,619) ($61,619) Auditor-General Ledger 1.89 0.79% 487 0 487 Treasurer's Office 4.58 1.92% 1,181 0 1,181 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.38 4.34% 2,675 0 2,675 Auditor- Licensing 3.97 1.66% 1,023 0 1,023 Auditor-Elections 2.13 0.89% 549 0 549 Board of Equalization 0.14 0.06% 36 0 36 Clerk of Board 2.00 0.84% 516 0 516 Commissioners Office 2.97 1.24% 766 0 766 Planning Commission 0.30 0,13% 77 0 77 Weed Control/Marine Resourc 0.22 0.09% 57 0 57 Cooperative Extension 2.45 1.02% 631 0 631 District Court 10.26 4.29% 2,645 0 2,645 (Exhibit H, Schedule 15a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Juvenile Services 9,61 4.02% 2,4 77 0 2,477 Parks & Recreation 6.57 2.75% , 1,693 0 1,693 Plnng. & Community Dp. 10.62 4.44% 2,737 0 2,737 Prosecuting Attny.-Crim 7.62 3.19% 1,964 0 1,964 Prosecuting Attny.-Chld 0.88 0.37% 227 0 227 Coroner 0.00 0.00% 0 0 0 Sheriff 33.27 13.92% 8,575 0 8,575 Sheriff-J ail 9.97 4.17% 2,570 0 2,570 911 Communications 0.25 0.10% 64 0 64 Superior Court 1.10 0.46% 284 0 284 Human Services Admin. 28.23 11.81% 7,276 0 7,276 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.28 0.54% 330 0 330 Developmental Disabilities 0.98 0.41% 253 0 253 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. 20.51 8.58% 5,287 0 5,287 County Road Design 2.87 1.20% 740 0 740 County Road Maintenance 32.22 13.48% 8,305 0 8,305 Solid Waste 8.84 3.70% 2,279 0 2,279 Equipment Rental 7.17 3.00% 1,848 0 1,848 Permit Center 5.86 2.45% 1,510 0 1,510 Animal Contrl Services 3.26 1.36% 840 0 840 Clerk of the Court 6.66 2.79% 1,717 0 1,717 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 Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 Costs $45,964 5,390 $51,354 Total Allowable Costs $0 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County AdmiJ Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse o 1,959 2,882 574 183 454 o o o 2,764 167 o o 1,281 $51,354 Total Allocable Costs $10,265 (Exhibit H, Schedule 15b,) $61,619 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 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 2000 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 Multi-Service Public Services/County AdmÌJ County Administration/Non I Clerk of Board Personnel Information Services GBneralInsurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger 18,334 100.00% ($102,468) ($102,468) Treasurer's Office 178 0.97% 995 0 995 State Examiner 0 0.00% 0 0 0 Civil Service 19 0.10% 106 0 106 Direct Activities Assessor 180 0.98% 1,006 0 1,006 Auditor-Licensing 178 0.97% 995 0 995 Auditor- Elections 476 2.60% 2,660 0 2,660 Board of Equalization 47 0.26% 263 0 263 Clerk of Board 78 0.43% 436 0 436 Commissioners Office 300 1.64% 1,677 0 1,677 Planning Commission 80 0.44% 447 0 447 Weed Control/Marine Resourc 112 0.61% 626 0 626 Cooperative Extension 298 1.63% 1,666 0 1,666 District Court 1,228 6.70% 6,863 0 6,863 (Exhibit H, Schedule 16a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Juvenile Services 430 2.35% 2,403 0 2,403 Parks & Recreation 485 2.65% 2,711 0 2,711 Plnng. & Community Dp. 292 1.59% 1,632 0 1,632 Prosecuting Attny.-Crim 300 1.64% 1,677 0 1,677 Prosecuting Attny.-Chld 96 0.52% 537 0 537 Coroner 23 0.13% 129 0 129 Sheriff 600 3.27% 3,353 0 3,353 Sheriff-J ail 197 1.07% 1,101 0 1,101 911 Communications 169 0.92% 945 0 945 Superior Court 879 4.79% 4,913 0 4,913 Human Services Admin. 1,250 6.82% 6,986 0 6,986 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% 1,688 0 1,688 Law Library 16 0.09% 89 0 89 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 1,019 5.56% 5,695 0 5,695 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 685 3.74% 3,828 0 3,828 Equipment Rental 932 5.08% 5,209 0 5,209 Permit Center 97 0.53% 542 0 542 Animal Contrl Services 310 1.69% 1,733 0 1,733 Clerk of the Court 181 0.99% 1,012 0 1,012 Outside Services 6,897 37.62% 38,547 0 38,547 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 16a, 2 of 2) Computation of Indirect Costs Cost Object Auditor-General Ldg. Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services $0 Costs $79,796 9,800 $89,596 $0 Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration/N on I Public Services/County Admi:J Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 487 o 2,553 3,757 748 239 793 o o o 2,764 250 o o 1,281 $89,596 Total Allocable Costs $12,872 $102,468 (Exhibit H, Schedule 16b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Treasurer The County Treasurer receives and keeps all monies ofthe 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 -1 7) Jefferson County Detail Allocation for Fiscal Year 2000 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 Multi-Service Public Services/County AdmÌl County Administration/N on I Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office 10,532 100.00% ($129,890) ($129,890) State Examiner 0 0,00% 0 0 0 Civil Service 2 0.02% 25 25 Direct Activities Assessor 41 0.39% 506 0 506 Auditor- Licensing 30 0.28% 370 0 370 Auditor-Elections 66 0.63% 814 0 814 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 0 0.00% 0 0 0 Commissioners Office 12 0.11% 148 0 148 Planning Commission 0 0.00% 0 0 0 Weed ControllMarine Resourc 0 0.00% 0 0 0 Cooperative Extension 38 0.36% 469 0 469 District Court 410 3.89% 5,056 0 5,056 (Exhibit H, Schedule 17a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 Treasurer Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) Juvenile Services 65 0.62% 802 0 802 Parks & Recreation 101 0.96% 1,246 0 1,246 Plnng. & Community Dp. 48 0.46% 592 0 592 Prosecuting Attny.-Crim 26 0,25% 321 0 321 Prosecuting Attny.-Chld 7 0.07% 86 0 86 Coroner 0 0.00% 0 0 0 Sheriff 332 3.15% 4,095 0 4,095 Sheriff -J ail 41 0.39% 506 0 506 911 Communications 153 1.45% 1,887 0 1,887 Superior Court 0 0.00% 0 0 0 Human Services Admin. 2,151 20.42% 26,528 0 26,528 Mental Health 48 0.46% 592 0 592 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 200 1.90% 2,467 0 2,467 Law Library 37 0.35% 456 0 456 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 264 2.51% 3,256 0 3,256 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 904 8.58% 11,149 0 11,149 Equipment Rental 134 1.27% 1,653 0 1,653 Permit Center 1,200 11.39% 14,799 0 14,799 Animal Contrl Services 603 5.73% 7,437 0 7,437 Clerk of the Court 365 3.47% 4,501 0 4,501 Outside Services 3,254 30.90% 40,131 0 40,131 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 17 a, 2 of 2) Computation of Indirect Costs Cost Object Treasurer Costs Personnel Services $76,600 Services and Supplies 12,652 Capital Outlay 0 Subtotal $89,252 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $89,252 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger 995 Auditor Payroll Actg 1,181 Prosecuting Attorney 2,097 General Insurance 6,188 Information Services 9,104 Personnel 1,812 Clerk of Board 579 County Administration/Non I 790 Public Services/County Adm:i:J 0 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 11,901 Equipment Depreciation 476 Correctional Center 0 Castle Hill 0 County Courthouse 5,516 $40,638 Total Allocable Costs $129,890 (Exhibit H, Schedule 17b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 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-l8) Jefferson County Detail Allocation for Fiscal Year 2000 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 Multi-Service Public Services/County AdmiJ County Administration/Non I Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner 15,625,304 100.00% ($35,814) ($35,814) Civil Service 2,822 0.02% 6 0 6 Direct Activities Assessor 485,220 3.11% 1,112 0 1,112 Auditor-Licensing 177,851 1.14% 408 0 408 Auditor- Elections 187,182 1.20% 429 0 429 Board of Equalization 6,716 0.04% 15 0 15 Clerk of Board 107,825 0.69% 247 0 247 Commissioners Office 210,284 1.35% 482 0 482 Planning Commission 9,299 0.06% 21 0 21 Weed Control/Marine Resourc 38,542 0.25% 88 0 88 Cooperative Extension 187,522 1.20% 430 0 430 District Court 638,158 4.08% 1,463 0 1,463 (Exhibit H, Schedule 18a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2000 State Examiner Organizations Units Percentage Allocation Billed Costs Net Costs (87) (88) (89) (90) Juvenile Services 755,573 4.84% 1,732 0 1,732 Parks & Recreation 338,047 2.16% 775 0 775 Plnng. & Community Dp. 808,362 5.17% 1,853 0 1,853 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny.-Chld 0 0.00% 0 0 0 Coroner 19,100 0.12% 44 0 44 Sheriff 1,943,744 12.44% 4,455 0 4,455 Sheriff -J ail 571,496 3.66% 1,310 0 1,310 911 Communications 140,299 0.90% 322 0 322 Superior Court 383,533 2.45% 879 0 879 Human Services Admin. 1,792,632 11.47% 4,109 0 4,109 Mental Health 0 0.00% 0 0 0 Substance Abuse 357,413 2.29% 819 0 819 Developmental Disabilities 254,657 1.63% 584 0 584 County Fair 165,876 1.06% 380 0 380 Law Library 10,850 0.07% 25 0 25 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 3,405,751 21.80% 7,806 0 7,806 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 815,870 5.22% 1,870 0 1,870 Equipment Rental 1,096,571 7.02% 2,513 0 2,513 Permit Center 243,044 1.56% 557 0 557 Animal Contrl Services 186,453 1.19% 427 0 427 Clerk of the Court 284,612 1.82% 652 0 652 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 18a, 2 of 2) Computation of Indirect Costs Cost Object State Examiner Costs Personnel Services $0 Services and Supplies 35,500 Capital Outlay 0 Subtotal $35,500 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $35,500 Add Allocated Costs: State Examiner Treasurer's Office 0 Auditor-General Ledger 0 Auditor Payroll Actg 0 Prosecuting Attorney 0 General Insurance 0 Information Services 0 Personnel 0 Clerk of Board 0 County Administration/N on I 314 Public Services/County Admir 0 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 0 $314 Total Allocable Costs $35,814 (Exhibit H, Schedule 18b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Civil Service The Civil Service Office recruits, tests, processes and hires the best qualified applicants for all positions requested by the Sheriff. The Office also hears and makes a determination on any appeal filed with the Civil Service Commission. Basis of Allocation The basis of allocation is the number of full time equivalent personnel within the Sheriffs Office. (Exhibit H-19) Jefferson County Detail Allocation for Fiscal Year 2000 Civil Service Organizations Units Percentage Allocation Billed Costs Net Costs (1) (2) (3) (4) (5) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/County AdmiJ County Administration/N on I Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service 43 100.00% ($3,609) ($3,609) 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 Resourc 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 2000 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 33.3 76.50% 2,761 0 2,761 Sheriff-Jail 10.0 22.92% 827 0 827 911 Communications 0.3 0.57% 21 0 21 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) Computation of Indirect Costs Cost Object Civil Service Costs Personnel Services $0 Services and Supplies 2,822 Capital Outlay 0 Subtotal $2,822 Less: Capital Outlay $0 General Government Billed Services 0 $0 Total Allowable Costs $2,822 Add Allocated Costs: State Examiner 6 Treasurer's Office 25 Auditor-General Ledger 106 Auditor Payroll Actg 0 Prosecuting Attorney 0 General Insurance 0 Information Services 0 Personnel 0 Clerk of Board 0 County Administration/Non I 25 Public Services/County Admn 0 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 427 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 198 $787 Total Allocable Costs $3,609 (Exhibit H, Schedule 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 Commission 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 1-3) 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 Sheriffs Department. (Exhibit 1-4) Jefferson County Program Description Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriffs Department under the authority of the laws of the State of Washington that govern the operation of jails. It provides jail services for pre and post trial prisoners for the State by law, the City of Port Townsend and to other cities and counties by mutual agreement. Jail services are provided to any government agency with legal authority to have custody of prisoners while they are in transit through Jefferson County. The Jail provides its inmates with a nutritious diet, medical care, protection of their constitutional rights, assurance of their personal safety, and programs for self-improvement as they are available. Enhanced 911 Telephone 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, W1C 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 2000 Per Diem Rate for Housing Contract Prisoners J ail Costs Costs Allocated From Sheriffs Office Cost Allocated from County-wide Total Costs $599,153 216,826 203,840 $1,019,818 Average Daily Population Multiplied by 365 Days Total Jail Costs 57 20,805 $1,019,818 Per Diem Rate (Costs Divided by Population) $49.02 (Exhibit ¡'5, sdlcðulc A) Jefferson County Jail Rates for Fiscal Year 2000 Annual Fringe Services & Sheriffs Executive Office Salary Benefits Supplies Total Sheriff $59,060 $17,948 $9,875 $86,883 Administrative Secretary 33,709 10,244 5,636 49,589 Receptionist \ Data Entry 41,209 12,523 6,890 60,622 Total $133,978 $40,715 $22,401 $197,094 Annual Fringe Services & Legal Services Salary Benefits Supplies Total Chief Civil Deputy/Clerk $38,345 $11,653 $6,411 $56,409 Total $38,345 $11,653 $6,411 $56,409 Annual Fringe Services & Administrative Services Salary Benefits Supplies Total Training $0 $0 $0 $0 J ail Controller \ Dispatch 217,574 68,959 59,117 345,650 $217,574 $68,959 $59,117 $345,650 Cost Centers Sheriffs Executive Office Legal Services Admin. Svcs. Training Jail Controler/ Dispatch Total Percentage of Sheriff's Administrative Office Applicable to Jail Jail Allocable Percentage To Jail 37.00% $72,925 10.00% 5,641 50.00% 0 40.00% 138,260 $216,826 Total Costs $197,094 56,409 o 345,650 $599,153 (Exhibit ¡'5, schcðulc 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. Domestic Violence This represents the cost of maintaining a domestic violence program 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 (Exhibit 1-6) Jefferson County Program Description provide adequate, well maintained facilities. This is an indirect cost function and is allocated to the various buildings. County Road Maintenance: The County Road Maintenance provides maintenance service on County roads by graveling and patching roadway surfaces, cleaning and replacement of drainageways and structures, inspection and repair of bridges, snow removal and sanding, and sign replacement. Solid Waste The Solid Waste Utility is responsible for collection and disposition of all solid waste within the County. This department is also responsible for the management of the landfill. Equipment Rental The Equipment Rental Fund provides the needed equipment for rental to the County Road Department and other departments. Managing the rental rates of the equipment to keep them current with operating costs and depreciation. Managing the replacement of equipment and preparing specifications for equipment purchase to maintain an efficient operating fleet. Providing cost accounting records on equipment to maintain a proper replacement schedule. Permit Center The Permit Center serves the citizens of Jefferson County when they inquire about and/or apply for permits related to the development of property. The Permit Center expedites and coordinates the application and review of permits. The Permit Center also assists several departments including Long Range Planning, Department of Public Works, and the Environmental Health Division of the Jefferson County Health Department in their permit activities. The Building Division administers and enforces the Uniform Building Code, the Washington State Energy Code and land use/construction codes pertaining to the construction, alteration and use of new and existing structures within unincorporated Jefferson County. These activities include building permit processing, plan review, issuing of permits, and field inspections of construction projects for compliance with adopted codes. (Exhibit 1-7) Jefferson County Program Description Animal Control Services The Animal Control Services function, which is administered by Health and Human Services, serves the public by providing protection from stray animals and housing animals that do not have homes. Clerk of the Court The Clerk of Court serves the public by supporting the Superior Court, Juvenile Superior Court, and the Court Commissioner. The Clerk of Court provides service to the public at the counter and provides services to the Superior Court Judges and the Commissioners. Outside Users Outside Users are entities outside the County 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 1-8)