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Home My WebLink About090 00 -¿~ ~'-~W- '/, I '15'.rJi> -- " ~ì ! - J STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the Cost Allocation Plan for Fiscal Years 2000 and 2001 RESOLUTION NO 90-00 WHEREAS, the General Fund provides services to various funds, departments, agencies, districts and municipal organizations in Jefferson County; and, WHEREAS, Jefferson County, through its various departments and offices receives monies through grants from State and Federal sources; and, WHEREAS, Jefferson County has developed a cost allocation plan to identify indirect General Fund costs allocable to various County departments, agencies, districts and municipal corporations; NOW, THEREFORE, BE IT RESOLVED, the "Jefferson County Federal Central Services Cost JUlocation Plan and Indirect Cost Rate Proposal for the Fiscal Years ending December 31, ZOOO and ZOOI" 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. 2 '/1>-- APPROVED AND ADOPTED this / -d day of November. 2000. ,'I ß Glen Huntingford, Me D~e~r "-"",.,, - "........ /p - -oj r II v'" ' /' ,"' ,,' '-"i'" ,'" ',"""".~~"'J' "\ , -, .:",J "-,-~ a , SEAÚ ,,-.' (t' '<"~/' '.::~~",'" ::\ ",:>/)/ "':'" .: tI,' , " , \ "':: \i--:~j" ~ / " ..,' i ~"', ,', , """"""- ~ST' {\ 'n , ~'LQ VSlX'CL'V , orna Delaney, CMC U-L{ , Clerk of the Board a Direct Activities Assessor Auditor-Licensing Auditor- Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court Juvenile Services Parks and Recreation Community Development Prosecuting Attny-Criminal Prosecuting Attny-Child Coronor Sheriff Sheriff-Jail 911 Communications Superior Court Human Services Admn. Mental Health Substance Abuse Developmental Disabilities County Fair Law Library Domestic Violence County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Control Services Clerk of the Court Outside Services Billed Services Total Allocable Costs Costs Currently Total Allocated 92,194 29.222 19,207 2,381 15,185 66.846 4,005 515 21.315 86,456 67,237 43,939 125,935 47.003 12,710 287 198.559 121,847 7.626 68,322 144,745 755 5,424 4,840 6,462 643 71 72,665 $ 3,200 48,818 35.692 27,142 66,914 25,497 43,078 104,134 209,631 1.830,502 $ $ $ 72.665 3,200 48,818 35,692 27.142 187,517 Attachment A Di~ ArI;>;H.. ,>'ssessor ..-- Auditor-Elections Boan! of Equalization C1erk 01 Board Commissioners Offiœ Planning Commission Weed Control Board Cooperative Extension District Court Juvenile Services Parks & Recreation Plnng, & Community Dp, Prosecuting Altny.-Crim Prosecuting Attny.-Chld ~o""r Sheriff Sheriff-Jail 1911 O:>mmunìcations 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 Pern,;t Center Animal Contrl Services C1erk 01 the Court Outside Services Billed Services Total .0. ", C! Hous. -'--'. 7,700 C..lœ HiJl Cerred;on CIT Equio [)eor --.- ----'~----. 3,213 2.006 0 0 0 '--'--.----.--- 0 -- 1,274 3-581 354 0 0 --------, ----- 0 -- ----- -- -- _._--~-----_._--- 1,008 ----. -----, 8,669 6A72 0 5,722 ' 5,792 : 1,168 0 0 17,671 3,114 0 67,621 0 0 0 885 0 0, 0 13,912 0 0 0 0 0 0 0 0 0 0 0 0 4,958 0 0 0 2O9,b31 228.501 0 0 0 0 0 0 0 0 0 0 0 23,312 0 67,147, 0 3,335 0 0 0 0 0 0 0, 0 0, o. 0 0 0 93.194 0 4,996 ' 0 1,907 ß4 0 0 0 0 0 0 0 3,318 1,369 - 0 0 1,307 1,821 0 0 714 179 0 0 6,107 4,789 0 1,078 ' 0' 0 0 0 0 0 0 0 71 0 0 0 0 0 0 1,666 0 757 0 4,3-16 ' 0 0 35,924 hdt-CtHou.. 17,513 hcit-CenC!r F.rit-Mul!;Sv< 0 Pub!;': 5.... 0 --- - ----------- --- ,-~ 0 7,308 15 4,563 805 36 2)!97 8,145 '--------~. 0 949 0 0 19,718 14,720 13,014 \3,175 , 65 0 2,012 0 2.656 0, 40,193 0: 0, 0 0 I 0: 0 0 ' 0 0 0 0 0 0 7.082 0 153)!ol "'- 0 0, 0 0 30,305 !!7 .290 4,335 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 121,930 0 0 0 0 0 0 0 0 0 0 0 0 0, 0 0 0 0 0 0 0 0 0 0, 0 0 0 0 0 0 0 0 34,506 0 34,506 0 0 --- 0 0 0 0 0 0 0 0 2.520 0 3,900 0 0 0 D 0 0 0 0 10,876 D - 0 0 0 0 0 0 0 0 7,911 0 11 ,()66 3,188 0 0 2,648 0 2,.582 0 1.154 0 0 0 .JS.-I-I9 Co ,"dmin 0 4,547 0 0 1,056 - 0 0 1,199 0 0 1,625 D 0 1,315 4,195 0 4,181 2.455 0 0 4,806 - 0 0 0 123 0 \3,717 4,001 , 0 D 1,118 2.548 0 12,675 0 478 1.621 1,650 391 0 1.162 92 0 0 0 22,829 7V 5,193 : 8,387 1,993 1,211 0 1,938 0 0 0 106,127 Otrk 900rd -"..- --.. -~- 326 45 73 % 1.431 1,253 957 1A82 4þ9 1.443 154 4.129 1,928 0 226 0 5,325 1,110 1,005 98IJ 438 9"'-B 0 32.737 Penonn.] t784 6,788 1,946. 512 259 32 2ï7 1,055 .. 362 1,3ï7 121 , 32 12 392 lA93 5.4.13 4,768 3,639 5,638 894 3.402 1,1 92 : 313 0- 17,685 ' 0 5.49.!..i 0 585 ' 0 182 15,707....: 0 148 0 691 ' 564 0 0 0 7,337 860 20,259 - 4,605 : 3)!24 : 3,729 1,667 0 3,529 0 0 124,549 Info Sv.. 24,059 ----..--- 6,898 986 3A% 430 121 3,739 4)!79 430 47 5,190 19,192 16)!99 12,899 19,984 12,057 0 4,225 0 62,b80 19,460 2,075 0 0 13,216 5,907 12,506 0 250,589 !....-R~ 15,873 --- 2,306 2,467 168 3A90 12.728 10,792 8,510 , 13,184 7,955 --- 2.787 0 41,354 - 12,839 0 0 36,729 0 0 0 0 1,616 1,320 0 D 0 0 0 0 0 0 0 8,720 3,897 0 0 195,016 Pro. Atly ----- 4,551 284 3,219 38.494 --- 284 2,ß6 111 1,%2 0 0 1,949 51,893 0 0 0 8,040 --~_... 0 0 0 0 0 10,232 975 0' 2.436 2,436 0 8,ï71 0 1,949 0 0 135,215 [,949 ."uJ-P/R 3,26] 0 1,218 0 975 0 2,615 2,290 1,748 2,708 0 0 1,634 - 573 0 0' 8,495 0 0 2,63~ 0 0 281 ' 0 7,545 0; 0 332 271 , 0 0 0 0 0 3,524 413 9,731 - 2.212, 0 1,837 1,791 801 0 1,695 0 0 59,827 "u~ 885 T.... 1,788 St.,. Ex.om 1,051 Civil 5on' 0 935 474 1,027 -"--~-,._--~------------ 323 0 0 58 1A70 223 - 507 345 2,871 661 58 23 717 2.067 4,763 ' 2A36 5,669 1,620 1,612 5ï7 : 126 5,482 , 1,604 ' 499 , 4,1)36 i 5,092 5-18 ' 93 360, 4)!19 ; l,(P..2 0 : 0 3,867 221 : i 1,15-1 26,164 174 615 0 0 14 414 151 0- 0 883 ' 1,314 - 1,236 751 302 81 ' 1,269 0' 4,1% 1,224 , o¡ 342 ï79 3,8ï7 OJ T:>5' 0 0 i 0 : 505 0, 0: -, 2,505 ' 81 0 ; 8,1~ 0 0 5,551 5,506 568 1,421 824 32,432 D 0 100,091 2,439 ; 441 0 0, 3,763 ¡ 0: 9,708 ; 1,370 17,129 7,874 4,576 37,196 0 126,952 ! i 0' 496 355 0, 6,983 , 0 0 1 ,581! 2.565 810 370 593 32,515 425 0 0 532 0 22 0- 0 13 402 0, 0 0 0' 0 0 38 0: 0' 0 3,191 i 991 ' ~ 0: 0' 0: 0' 0; 28 0; 0, 0 0: 0: I 0' 0' o. 0 0 0 0 0 0 0 0 4,182 TeI.l 92.194 29,221 19,106 2,381 15,185 66,846 4,001 513 21,314 86,4.56 67,237 43,940 125,934 47,D02 12.710 W 198,559 121,847 7,626 68,322 144,746 755 5,425 4,840 6,461 642 71 72,665 3,101 48,817 35,691 27,142 66,9\3 25.497 43.080 104,134 209,631 1,830,497 ,~Tl..1t .ffUlJ. //.t:;¡'t/ð JEFFERSON COUNTY FISCAL YEARS 2000 AND 2001 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, 2000 and 2001 complies with the Office of Management and Budget Circular A-87 and uses the implementing instructions contained in the Guide OASC-l 0 published by the Department of Health and Human Services. It was prepared using actual costs for fiscal year 1999. I further certify: (1) that no costs other than those incurred by the granteelcontractor 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. !/./3-tlfJ Date c:£-~ ~ - êLoL'~ / Id/ (}c Donna M. Eldridge Date Jefferson County Auditor (Exhibit A) Jefferson County Cost Allocation Plan and Indirect Cost Proposal For Fiscal Years Ending December 31,2000 and 2001 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 a. Detailed Allocation for Fiscal Year 1999 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 1999 This section shows the classification of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 1999 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 9. County Administration 10. Clerk ofthe 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 Exhibit H JEFFERSON COUNTY FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL For the Fiscal Years 2000 and 2001 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-10. Purpose The purpose of this document is to identify indirect central service costs, detennine 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 2000 and 2001. 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 tenns are used: I. 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 infonnation comes from the Budget and financial reports maintained in the general ledger for the fiscal year ended December 31, 1999. Infonnation related to the allocation statistics comes from other non-accounting infonnation maintained in the central service departments. Methodology This document represents a central service cost allocation plan as defined in OASC-IO, with modifications to meet the local conditions. The development ofthis 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 Federå1 guidelines (Exhibit H, B Schedules). 5. Detennine 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. Detennine 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 ofthe activities, including other central service activities (Exhibit H, a Schedules). The development for the indirect rate proposal uses the following steps: I. Detennine the total costs of all operating divisions and cost centers within each County department (Exhibit H). 2. Detennine 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 COllllty. (Exhibit B) ~ <II I AuLr ,IAssLori Elections : Llceosing Finance & Audit Recoroing , , Docu.~en Is Property Appraisal IDMS/Mapplng Collections Inyeslments Disbursements Le : R, ,.' M .... a ....... ..... Administrative Departments ........... Law & Justice Council Lodging Tax Advisory Board Jefferson Community Network .......... Personnel Risk Management 8udget Management Strategic Planning Inlormation Services 03A Advisory Council Fe;ry Advisory Committee Noxioos Wesd Control Board Fair Board Jefferson County Electorate Enforcement : Custody Correction Facility Crime Prevention 911 Dispatch Emergency Services County Commissioners (3) : glslative Autho 'ty I\Ilonal Govern rent nicipal Corpor tion Lasl-Judicial County Administrator -r'-' -- Court Recording Domestic Proceedings Proba tion/Gua rdia n sh I p Criminal Prosecution CIvil Child Support Enforcement Adult Diversion Vic~mIWilness Assistance Coroner Law & Justice Departments COMMUNITY DEVELOPMENT Permit Center Long Range Planning Development Review Building inspectioo ....,~ Alcohol & Drug Abuse Advisory Board Fire Code AdYlsory Board library Board of Trustees Civil Service Commission for the Sheriffs Office Community Heaith Environmental Health Developmental DlsabifWes Substance Abuse Prevention Animal Services Engineering Services Road Operations ParksiFacilWesi Recrea~on Financial Services Developmental Disablll~es Advisory Board Community Cenler AdYisory Boards Peninsula RSN Advisory Board Board of Health Joint Growth Management Steering Commillee ,........"" 'C¡t¡ièri AaviS:òr)i äòàidS:"""'" Open Space Advisory Board .. Solid Wasle Adyisory Board Board of Equallza~on Transit Authority LEOFF Disability Board Housing Ault1Orlty Board <II T' District Court Judge CIvil Small Claims Passports Misdemeanor Criminal Traffic Infractions Superior Court Juyenile Services Parks Adyisory Board Larry Scoll Memorial Trail Advisory Board Flood Control Distriel Boards EMPLOYEE OVERHEAD COSTS FOR THREE DEP ARTMENTS 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 funge benefits, their related services and supplies, any departmental administrative support provided to the individual, and the administrative support provided by other County Departments. Schedule 1 Auditor's Office Schedule 2 ER&R Fund Schedule 3 Sheriffs Department (Exhibit C) Jefferson County Employee Cost<; for Three County Offices Overhead Rate for Employees in Auditors Office Median Salary Excluding Auditor Percent Costs of Salary $27,466 0 7,928 28.87% 2,282 8.31% 5,644 20.55% $43,321 57.73% Fringe Benefits Services and Supplies County Wide Overhead Total Overhead Rate for Employees in ER & R Fund Median Salary of ER & R Percent Costs of Salary $32,085 0 14,670 45.72% 21,870 68.17% 3,872 12.07% $72,497 125.96% Fringe Benefits Services and Supplies County Wide Overhead Total Overhead Rate for Employees in Sheriff's Department Median Salary of Sheriff Patrol Percent Costs of Salary $40,359 0 10,787 26.73% 7,718 19.12% 17,383 43.07% 8,201 20-32% $84,448 109.24% Fringe Benefits Services and Supplies Sheriff Departmental Admin County Wide Overhead Total (Exhibit C-l) INDIRECT COST RATES The following schedules compute the indirect cost rates for fiscal years 2000 and 2001. These rates were computed using actual costs for fiscal year 1999. 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 2000 and 2001 Indirect Cost Rates. Schedule 1 Fiscal Year 2000 and 2001 County-Wide Indirect Cost Rates. Schedule 2 Fiscal Year 2000 and 2001 Departmental Indirect Cost Rates. (Exhibit D) Department Jefferson County Indirect Cost Rates for Fiscal Year 1999 Departmental County-Wide Fixed Rate Indirect Indirect FY-99 (Exhibit 0-2) (Exhibit 0-1) Health Division 0.00% 8.07% 8.07% Juvenile & Family Court 0.00% 11.37% 11.37% Plarming Commission 0.00% 38.94% 38-94% Weed Control Board 0.00% 7.90% 7.90% Parks & Recreation 0.00% 12.65% 12.65% Building Inspection 11.14% 10.02% 21.16% Plarming Department 29.43% 22.74% 52.16% Prosecutor Non-Support 0.00% 19.51 % 19.51 % Sheriff 0.00% 11.80% 11.80% Sheriff Jail 36.96% 36.96% 73.91 % Mental Health 0.00% 0.00% 0.00% Substance Abuse 0.00% 2.37% 2.37% Development Disabilities 0.00% 2.07% 2.07% County Roads 0.00% 3.86% 3.86% Solid Waste 0.00% 4.86% 4.86% Equipment Rental 0.00% 2.29% 2.29% 911 Communications 0.00% 7.56% 7.56% Jail Per Diem $58.14 Source Exhibit 1-5 (Exhibit D) Jefferson County County Wide Indirect Cost Rates for Fiscal Year 1999 County-Wide Indirect Cost County-Wide Indirect (Exhibit E-5) (2) 1-14,745 67,237 4,005 515 Department Health Division Juvenile & Family Court Planning Commission Weed Control Board Parks & Recreation Building Inspection Planning Department Prosecutor Non-Support Sheriff Sheriff Jail Mental Health Substance Abuse Development Disabilities County Roads Solid Waste Equipment Rental 911 Communications Total Direct Cost (1) 1,792,817 591,428 10,285 6,521 347,245 667,611 553,883 65,148 1,940,288 565,883 0 229,272 233,362 3,229,164 734,525 1,186,268 158,122 .ß,939 66,914 125,935 12,710 228,862 209,136 755 5,424 4,840 124,682 35,692 27,142 11,962 (Exhibit 0, Schedule 1) Indirect Cost Rate Col-2j Col-1 (3) 8.07% 11.37% 38.94% 7.90% 12.65% 10.02 % 22.74% 1951 % 11.80% 36.96% 0.00% 2.37% 2-07% 3.86% 4-86% 2.29% 7.56% Jefferson County Departmental Indired Cost Rates for Fiscal Year 1999 Deparhnental Indirect Cost Rates Departmental Indirect Direct Indirect Cost Rate Department (1) (2) (3) Health Division 1,792,817 0 0.00% Juvenile & Family Court 591,428 0 0.00% Planning Commission 10,285 0 0.00% Weed Control Board 6,521 0 0.00% Parks & Recreation 347,245 0 0.00% Building Inspection 600,697 66,914 11.14% Plarming Department 427,947 125,935 29.43% Prosecutor Non-Support 65,148 0 0.00% Sheriff 1,940,288 0 0.00% Sheriff Jail 565,883 209,136 36.96% Mental Health 0 0 0.00% Substance Abuse 229,272 0 0.00% Development Disabilities 233,362 0 0.00% County Roads 3,229,164 0 0.00% Solid Waste 734,525 0 0.00% Equipment Rental 1,186,268 0 0.00% 911 Communications 158,122 0 0.00% (Exhibit D, Schedule 2) SUMMARY OF THE FISCAL YEAR 1999 COST ALLOCATION STEPDOWN The following schedule is a summary of the cost being allocated in cost allocation stepdown. Column 1 of Exhibit E, schedule 1, shows the total administration cost being allocated and the amount being allocated from each cost center. The last colunm 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 1999 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Central SeJ:Vice Costs 0 County Courthouse $84,243 (58-1,243) Castle Hill 228,501 0 ($228,501) Correctional Center 93,794 0 0 ($93,794) Equipment Depreciation 38,935 0 0 0 ($38,935) Facilities Courthouse 191,262 0 0 0 349 Facilities Correctional 121,774 0 0 0 157 Facilities Multi-SeJ:Vice 34,430 0 0 0 76 Public SeJ:VicesjBudget 45,728 1,327 0 0 330 County Administration 113,300 0 0 0 0 Clerk of Board 30,888 1,115 0 0 206 Personnel 127,515 973 0 0 119 Information SeJ:Vices 257,799 1,982 0 0 233 General Insurance 202,995 0 0 0 0 Prosecuting Attorney 124,891 2,778 0 0 384 Auditor Payroll Actg 50,193 1,323 0 0 167 Auditor-General Ledger 84,367 1,323 0 0 250 Treasurer's Office 86,826 5,626 0 0 726 State Examiner 32,294 0 0 0 0 Civil SeJ:Vice 2,693 177 0 0 15 Direct Activities Assessor 7,700 0 0 4,996 Auditor-Licefl.Sing 3,213 0 0 1,907 Auditor-Electiofl.S 2,006 0 0 434 Board of Equalization 354 0 0 15 Clerk of Board 1,274 0 0 36 Commissioners Office 3,581 0 0 949 Planning Commission 0 0 0 0 Weed Control/Marine Resource 0 0 0 0 Cooperative Extefl.Sion 0 0 0 3,318 District Court 8,669 0 0 1,369 (Exhibit E, Schedule 1, 1 of 2) Jefferson CounLy Summary Allocation for Fiscal Year 1999 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Juvenile Services 6,472 0 0 1,307 Parks & Recreation 0 0 0 1,821 Plrmg. & Community Dp. 5,722 0 0 714 Prosecuting Attny.-Crim 5,792 0 0 179 Prosecuting Attny.-Chld 885 0 0 65 Coroner 0 0 0 0 Sheriff 1,168 0 23,312 6,107 Sheriff-Jail 0 0 67,147 4,789 911 Communications 0 0 3,335 1,078 Superior Court 17,671 0 0 0 Human Services Admin. 0 13,912 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 71 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 4,958 0 1,666 Animal Contrl Services 0 0 0 757 Clerk of the Court 3,114 0 0 4,346 Outside Services 0 0 0 0 Billed Services 0 209,631 0 0 TOTAL COSTS 51,952,428 (Exhibit E, Schedule 1, 2 of 2) Jefferson County Summary Allocation for Fiscal Year 1999 Facilities Facilities Facilities Public County Organizations Courthouse CorrectnI. Multi Services Administ. (6) (7) (8) (9) (10) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse ($191,611) Facilities Correctional 0 (5121,931) Facilities ~!ulti-Service 0 0 (34,506) Public Services/Budget 3,018 0 0 (550,403) County Administration 0 0 0 0 ($113,300) Clerk of Board 2,535 0 0 0 218 Personnel 2,213 0 0 457 901 Information SeIVices 4,507 0 0 1,497 1,823 General Insurance 0 0 0 0 1,435 Prosecuting Attorney 6,318 0 0 0 883 Auditor Payroll Actg 3,010 0 0 0 355 Auditor-General Ledger 3,010 0 0 0 596 Treasurer's Office 12,797 0 0 0 614 State Examiner 0 0 0 0 228 Civil Service 402 0 0 0 19 Direct Activities Assessor 17,513 0 0 0 4,547 Auditor-Licensing 7,308 0 0 0 326 Auditor-Elections 4,563 0 0 0 1,056 Board of Equalization 805 0 0 0 45 Clerk of Board 2,897 0 0 0 1,199 Commissioners Office 8,145 0 0 0 1,625 PIanrung Commission 0 0 0 0 73 Weed Control/Marine Resource 0 0 0 0 46 Cooperative Extension 0 0 0 1,008 1,315 District Court 19,718 0 0 0 4,295 (Exhibit E, Schedule 2, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 1999 Facilities Facilities Facilities Public County Organizations Courthouse Correctn!. Multi Services Administ. (6) (7) (8) (9) (10) Juvenile Services 14,720 0 0 0 4,181 Parks & Recreation 0 o 0 2,520 2,455 Plnng. & Community Dp- 13,014 0 0 3,900 4,806 Prosecuting Attny--Crim 13,175 o 0 0 0 Prosecuting Attny_-Chld 2,012 o 0 0 0 Coroner 0 0 0 0 123 Sheriff 2,656 30,305 0 0 13,717 Sherif Hail 0 87,290 0 0 4,001 911 Communications 0 4,335 0 0 1,118 Superior Court 40,193 0 0 0 2,548 Human Services Admin- 0 0 0 10,876 12,675 Mental Health 0 0 0 0 o Substance Abuse 0 0 0 478 1,621 Developmental Disabilities 0 0 0 391 1,650 County Fair 0 0 0 0 1,162 Law Library o 0 0 0 92 Domestic Violence 0 0 0 0 0 County Road Admin- 0 0 0 7,911 22,829 County Road Design 0 0 0 727 o County Road Maintenance 0 0 0 11,066 0 Solid Waste 0 0 0 3,188 5,193 Equipment Rental 0 0 0 2,648 8,387 Permit Center 0 0 0 2,582 1,993 Animal Contrl Services 0 0 0 1,154 1,211 Clerk of the Court 7,082 0 0 o 1,938 Outside Services 0 0 34,506 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 1999 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/Budget County Administration Clerk of Board ($34,962) Personnel 173 (5132,352) Wormation Services 568 2,163 ($270,572) General Insurance 139 527 1,869 ($206,966) Prosecuting Attorney 250 949 3,365 2,220 ($142,037) Auditor Payroll Actg 166 633 2,243 1,480 1,949 Auditor-General Ledger 227 865 3,066 2,023 4,873 Treasurer's Office 672 2,558 9,066 5,982 0 State Examiller o o 0 0 0 Civil Service 28 105 374 247 0 Di.rect Activities Assessor 1,784 6,788 24,059 15,873 1,949 Auditor-Licensing 512 1,946 6,898 4,551 0 Auditor-Elections 259 986 3,4% 2,306 1,218 Board of Equalization 32 121 ..130 284 0 Clerk of Board 277 1,055 3,739 2,467 975 Commissioners Office 362 1,377 4,879 3,219 38,494 Planning Commission 32 121 430 284 2,436 Weed Control/Marine Resource 12 47 168 111 0 Cooperative Extension 392 1,493 5,290 3,490 l,462 District Court l,431 5,443 19,292 12,728 0 (Exhibit E, Schedule 3, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 1999 Clerk of Information General Prosecuting Organizations Board Personnel Services Insurance Attomey (11) (12) (13) (14) (15) Juvenile Services 1,253 4,768 16,899 10,792 0 Parks & Recreation 957 3,639 12,899 8,510 1,949 PInng" & Community Dp. 1,482 5,638 19,984 13,184 51,893 Prosecuting Attny--Crim 894 3,402 12,057 7,955 0 Prosecuting Attny.-ChId 313 1,192 4,225 2,787 0 Coroner 0 0 0 0 0 Sheriff 4,649 17,685 62,680 41,354 0 Sheriff-Jail 1,443 5,491 19A60 12,839 0 911 Communications 0 0 0 0 0 Superior Court 154 585 2,075 0 0 Human Services Admin. 4,129 15,707 0 36,729 8,040 Mental Health 0 0 0 0 0 Substance Abuse 182 691 0 1,616 0 Developmental Disabilities 148 564 0 1,320 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. 1,928 7,337 0 0 10,232 County Road Design 226 860 0 0 975 County Road Maintenance 5,325 20,259 0 0 2,436 Solid Waste 1,210 4,605 0 0 2,436 Equipment Rental 1,005 3,824 0 0 0 Pennit Center 980 3,729 13,216 8,720 8,771 Animal Contrl Services 438 1,667 5,907 3,897 0 Clerk of the Court 928 3,529 12,506 0 1,949 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 1999 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/Budget County AdIninistration Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg (561,520) Auditor~General Ledger 415 ($101,016) Treasurer's Office 1,229 857 ($126,953) State Examiner 0 0 0 ($32,522) Civil Service 51 65 0 $6 ($4,181) Direct Activities Assessor 3,261 885 1,788 1,051 0 Auditor-Licensing 935 1,027 174 425 o Auditor-Elections 474 1,470 615 323 0 Board of Equalization 58 223 0 14 o Clerk of Board 507 345 0 414 0 Conunissioners Office 661 2,871 151 532 o Plan.ning Commission 58 548 0 22 0 Weed Control/Marine Resource 23 93 0 13 0 Cooperative Extension 717 2,067 360 402 o District Court 2,615 4,763 4,819 1,314 0 (Exhibit E, Schedule 4, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 1999 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Juvenile Services 2,290 2,436 883 1,236 0 Parks & Recreation 1,748 5,669 1,022 751 0 Plnng. & Community Dp. 2,708 1,620 0 1,269 0 Prosecuting Attny.-Crim 1,634 1,612 302 0 0 Prosecuting Attny.-Chld 573 577 81 0 0 Coroner 0 126 0 38 0 Sheriff 8,495 5,482 3,867 4,196 3,191 Sheriff-Jail 2,637 1,604 221 1,224 991 911 Communications 0 499 1,254 342 0 Superior Court 281 4,036 0 779 0 Human Services Admin. 7,545 5,092 26,164 3,877 0 Mental Health 0 0 755 0 0 Substance Abuse 332 0 0 505 0 Developmental Disabilities 271 0 0 496 0 County Fair 0 2,505 2,439 355 0 Law Library 0 81 441 28 0 Domestic Violence 0 0 0 0 0 County Road Admin. 3,524 8,158 3,763 6,983 0 County Road Design 413 0 0 0 0 County Road Maintenance 9,731 0 0 0 0 Solid Waste 2,212 5,551 9,708 1,588 0 Equipment Rental 1,837 5,506 1,370 2,565 0 Permit Center 1,791 568 17,129 810 0 Animal Contrl Services 801 1,421 7,874 370 0 Clerk of the Court 1,695 824 4,576 593 0 Outside Services 0 32,432 37,196 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 1999 Organizations Total Costs (21) Central SelVice Costs County Courthouse Castle Hill Correctional Center Equipment Depredation Facilities Courthouse Facilities Correctional Facilities Multi-SelVice Public SelVices/Budget County Administration Clerk of Board Personnel Information SelVices General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil SelVice Direct Activities Assessor Auditor-Licensing Auditor~Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court 92,194 29,222 19,207 2,381 15,185 66,846 4,005 515 21,315 86,456 (Exhibit E, Schedule 5, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 1999 Organizations Total Costs (21) 67,237 43,939 125,935 47,003 12,710 287 228,862 209,136 11,962 68,322 144,745 755 5,424 4,840 6,462 643 71 72,665 3,200 48,818 35,692 27,142 66,914 25,497 43,078 104,134 209,631 Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny.-Crim. Prosecuting Attny.-Chld Coroner Sheriff Sheriff-Jail 911 Communications Superior Court Human Services Admin. Mental Health Substance Abuse Developmental Disabilities County Fair Law Library Domestic Violence County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Conal Services Clerk of the Court Outside Services Billed Services TOTAL COSTS $1,952,428 (Exhíbit E, Schedule 5, 2 of 2) COST ALLOCATION SUMMARY FISCAL YEAR 1999 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 1999 County Roads County Roads County Roads Solid Equipment Admin. Design Maintenance Waste Rental County Courthouse 0 0 0 0 0 Castle Hill 0 0 0 0 0 Correctional Center 0 0 0 0 0 Equipment Depreciation 0 0 0 0 0 Facilities Courthouse 0 0 0 0 0 Facilities Correctional 0 0 0 0 0 Facilities Multi-Service 0 0 0 0 0 Public Services/Budget 7,911 727 11,066 3,188 2,648 County Administration 22,829 0 0 5,193 8,387 Clerk of Board 1,928 ??6 5,325 1,210 1,005 Personnel 7,337 860 20,259 4,605 3,824 Information Services 0 0 0 0 0 General Insurance 0 0 0 0 0 Prosecuting Attorney 10,232 975 2,436 2,436 0 Auditor Payroll Actg 3,524 413 9,731 2,212 1,837 Auditor-General Ledger 8,158 0 0 5,551 5,506 Treasurer's Office 3,763 0 0 9,708 1,370 State Examiner 6,983 0 0 1,588 2,565 Civil Service 0 0 0 0 0 Total 72,665 3,200 48,818 35,692 27,142 (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 1999 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 1999 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 1999 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 CoITectional Center 4. Equipment Depreciation 5. Facilities Courthouse 6. Facilities CoITectional 7. Facilities MultiService 8. Public Services 9. County Administration 10. Clerk of the Board 11. Personnel 12. Information Services 13. CJeneralInsurance 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 $1,968,273. The use allowances are computed on a 25 year estimated life and, as of 1999, total $84,243 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-l) Jefferson County Detail Allocation for Fiscal Year 1999 County Courthouse Organizations Units Percentage Allocation Billed (2) (3) (4) (5) 23,808 100.00% ($84,243) 0 0.00% 0 0 0.00% 0 0 0-00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 375 1.58% 1,327 0 0.00% 0 315 1.32% 1,115 275 1.16% 973 560 2.35% 1,982 0 0.00% 0 785 3.30% 2,778 374 1.57% 1,323 374 1.57% 1,323 1,590 6-68% 5,626 0 0.00% 0 50 0.21% 177 Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/Budget County Administration Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court Net Costs (6) (584,243) 0 0 0 0 0 0 1,327 0 1,115 973 1,982 0 2,778 1,323 1,323 5,626 0 177 2,176 9.14% 7,700 7,700 908 3.81% 3,213 3,213 567 2.38% 2,006 2,006 100 0.42% 354 354 360 1.51% 1,274 1,274 1,012 4.25% 3,581 3,581 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 2,450 10.29% 8,669 8,669 (Exhibit H, Schedule la, 1 of 2) Organizations Jefferson County Detail Allocation for Fiscal Year 1999 County Courthouse Units Percentage Allocation (2) (3) (4) 1,829 7_68% 6,472 0 0.00% 0 1,617 6]9% 5,722 1,637 6.88% 5,792 250 1-05% 885 0 0.00% 0 330 U9°~ 1,168 0 0-00% 0 0 0-00% 0 4,994 20_98~~ 17,671 0 O-OOo~ 0 0 O.OO~~ 0 0 0.00% 0 0 0.00% 0 0 0_00% 0 0 0.00% 0 0 0.00% 0 0 0-00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 0 0.00% 0 880 3.70% 3,114 0 0.00% 0 0 0.00% 0 Juvenile Services Parks & Recreation PInng. & Community Dp. Prosecuting Attny.-Crim Prosecuting Attny.-Chld Coroner Sheriff Sheriff-Jail 911 Communications Superior Court Human Services Admin. Mental Health Substance Abuse Developmental Disabilities County Fair Law Library Domestic Violence County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services (Exhibit H, Schedule la, 2 of 2) Billed (5) Net Costs (6) 6,472 0 5,722 5,792 885 0 1,168 0 0 17,671 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,114 0 0 Computation of Indirect Costs Cost Object County Courthouse Costs Personnel Services Services and Supplies Capital Outlay 84,243 Subtotal $84,243 Less: Capital Outlay General Government Billed Services 50 50 Total Allowable Costs $84,243 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Wormation Services Personnel Clerk of Board County AdmirUstration Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 0 0 0 Total Allocable Costs $84,243 (Exhibit H, Schedule lb,) 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 ofleasing Building. The Castle Hill Building expense is estimated to be $228,501. 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 square footage occupied by each department/division within the building. (Exhibit H-2) Jefferson County Detail Allocation for Fiscal Year 1999 Castle Hill Organizations Units (7) Percentage (8) Allocation (9) Billed Costs (10) Net Balance (11) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities ~lulti-Service Public Services/Budget Count'.' Administration Clerk of Board Personnel Information Services General Insurance Prosecuting Attomey Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service 11,400 100.00% ($228,501) ($228501) 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 Direct Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 (Exhibit H, Schedule 2a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0-00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0-00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff-Jail 0-00% 0 0 0 911 Communications 0.00% 0 0 0 Superior Court 0.00% 0 0 0 Human Services Admin. 7,400 64-91 % 148,325 134,413 13,912 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 4,000 35.09% 80,176 75,218 4,958 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 (209,631) 209,631 (Exlúbit H, Schedule 2a, 2 of 2) Cost Object Computation of Indirect Costs Castle Hill Costs $31,031 197,470 $228,501 50 50 $228,501 PersoIUl.el Services Services and Supplies Capital Outlay Subtotal less; Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs; State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services PersoI1Ilel Clerk of Board County Administration Public Services/Budget Facilities Multi~Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 0 0 0 Total Allocable Costs 5228,501 (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 1999 Correctional Center Organizations Units (12) Percentage (13) Allocation (14) Billed Costs (15) Net Balance (16) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/Budget County Administration Clerk of Board Personnel Wormation Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service 17,015 l(().OO% (593,794) ($93,794) a.(()% a a a a.(()% a a a 0.00% a a a a.(()% a a a 0.00% a a a 0.00% a a a a.(()% a a a 0.00% a a a a.(()% a a a a.(()% a a 0 0.00% a 0 0 a.(()% a a a a.(()% a 0 a a.(()% a a a a.(()% a 0 a a.(()% a a a Direct Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Pl.a.rming Commission Weed Control/Marine Resource Cooperative Extension District Court 0.00% a a a a.(()% a 0 0 0.00% a a 0 0.00% a a a a.(()% a a a 0.00% 0 a a 0.00% a a 0 0.00% a a a 0.00% a a a 0.00% a a a (Exhibit H, Schedule 3a, 1 of 2) Organizations Jefferson County Detail Allocation for Fiscal Year 1999 Correctional Center Units Percentage Allocation Billed Costs Net Balance (12) (13) (14) (15) (16) 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 4,229 24.85% 23,312 0 23,312 12,181 7159% 67,147 0 67,147 605 356% 3,335 0 3,335 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny.~Crim Prosecuting Attny.-Chld Coroner Sheriff Sheriff-Jail 911 Communications Superior Court Human Services Admin. Mental Health Substance Abuse Developmental Disabilities County Fair Law Library Domestic Violence County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services (Exhibit H, Schedule 3a, 2 of 2) Computation of Indirect Costs Cost Object Correctional Center Costs Personnel Services Services and Supplies Capital Outlay 93,794 Subtotal $93,794 Less: Capital Outlay General Government Billed Services $0 $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 Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 0 0 0 Total Allocable Costs 593,794 (Exlúbit 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 1999 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation 583,733 l00.00~~ ($38,935) (538,935) Facilities Courthouse 5,227 0.90% 349 0 349 Facilities Correctional 2,352 0.40~~ 157 0 157 Facilities Multi-Service 1,132 0-19% 76 0 76 Public Services/Budget 4,950 0.85% 330 0 330 County Administration 0 0-00% 0 0 0 Clerk of Board 3,090 0.53~~ 206 0 206 Personnel 1,789 0.31% 119 0 119 Information Services 3,500 0.60% 233 0 233 General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 5,750 0.99% 384 0 384 Auditor Payroll Actg 2,500 0.43% 167 0 167 Auditor-General Ledger 3,750 0-64% 250 0 250 Treasurer's Office 10,887 1_87% 726 0 726 State Examiner 0 0.00% 0 0 0 Civil Service 220 0-04% 15 0 15 Direct Activities Assessor 74,908 12.83% 4,996 0 4,996 Auditor-Licensing 28,594 4.90% 1,907 0 1,907 Auditor-Elections 6,502 1.11% 434 0 434 Board of Equalization 224 0_04% 15 0 15 Clerk of Board 545 0.09~~ 36 0 36 Commissioners Office 14,232 2.44% 949 0 949 Planning Commission 0 0.00% 0 0 0 Weed Control/~larine Resource 0 0.00% 0 0 0 Cooperative Extension 49,745 852% 3,318 0 3,318 District Court 20,530 3.52% 1,369 0 1,369 (Exhibit H, Schedule 4a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Juvenile Services 19,599 3.36% 1,307 0 1,307 Parks & Recreation 27,299 4.68% 1,821 0 1,821 Plnng. & Community Dp. 10,704 1.83% 714 0 714 Prosecuting Attny.-Crim 2,680 0.46% 179 0 179 Prosecuting Attny.-Clùd 975 0.17% 65 0 65 Coroner 0 0.00% 0 0 0 Sheriff 91,552 15.68 % 6,107 0 6,107 Sheriff-Jail 71,805 12.30% 4,789 0 4,789 911 Communications 16,156 2.77% 1,078 0 1,078 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 1,063 0-18% 71 0 71 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 24,976 4.28% 1,666 0 1,666 Animal Contrl Services 11,346 1.94% 757 0 757 Clerk of the Court 65,151 11.16% 4,346 0 4,346 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 4a, 2 of 2) Cost Object Computation of Indirect Costs Equipment Depree. Less: Capital Outlay General Government Billed Services Costs 50 38,935 $38,935 $0 0 SO $38,935 Personnel Services Services and Supplies Capital Outlay Subtotal Total Allowable Costs Add Allocated Costs: State ExaIIÙr\er Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County Administration Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 0 0 0 50 Total Allocable Costs $38,935 (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 1999 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 23,808 100.00% ($191,611) ($191,611) Facilities Correctional 0 0.00% 0 0 0 Facilities Multi-Service 0 0.00% 0 0 0 Public Services/Budget 375 1.58% 3,018 0 3,018 County Administration 0 0 .!)() % 0 0 0 Oerk of Board 315 1.32% 2,535 0 2,535 Personnel 275 1.16% 2,213 0 2,213 Information SetVîces 560 235% 4,507 0 4,507 General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 785 3.30% 6,318 0 6,318 Auditor Payroll Actg 374 1.57% 3,010 0 3,010 Auditor.General Ledger 374 1.57% 3,010 0 3,010 Treasurer's Office 1,590 6.68% 12,'Jfn 0 12,797 State Examiner 0 0 .!)() % 0 0 0 Civil SetVice 50 021% 402 0 402 Diœct Activities Assessor 2,176 9.14% 17,513 0 17,513 Auditor-Ucensing 908 3.81% 7,308 0 7,308 Auditor.Elections 567 238% 4,563 0 4,563 Board of Equalization 100 0.42% 805 0 805 Oerk of Board 360 1.51% 2,897 0 2,897 Comnùssioners Office 1,012 4.25% 8,145 0 8,145 Planning Commission 0 0.00% 0 0 0 Weed Control/Marine Resource 0 0.00% 0 0 0 Cooperative Extension 0 0.00% 0 0 0 District Court 2,450 1029% 19,718 0 19,718 (Exhibit H, Schedule Sa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Juvenile Services 1,829 7.68% 14,720 0 14,720 Parks & Recreation 0 0.00% 0 0 0 Plnng. & Community Dp. 1,617 6.79% 13,014 0 13,014 Prosecuting Attny.-Crim 1,637 6.88% 13,175 0 13,175 Prosecuting Attny.-Chld 250 1.05% 2,012 0 2,012 Coroner 0 0.00% 0 0 0 Sheriff 330 1.39% 2,656 0 2,656 Sheriff-Jail 0 0.00% 0 0 0 911 Communications 0 0.00% 0 0 0 Superior Court 4,994 20.98% 40,193 0 40,193 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 Co~ty 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 Oerk of the Court 880 3.70% 7,082 0 7,082 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule Sa, 2 of 2) Cost Object Computation of Indirect Costs Facilities Courthouse Less: Capital Outlay General Government Billed Services Costs $111,777 79,485 $191,262 $0 $0 $191,262 Personnel Services Services and Supplies Capital Outlay Subtotal Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Oerk of Board County Administration Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 349 0 0 0 $349 Total Allocable Costs $191,611 (Exhibit H, Schedule Sb,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Facilities Maintenance Correctional Center The CoWlty-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 1999 Facilities Correctional Organizations Units (27) Central Service Costs County Courthouse Castle Hill Coaecöonal Center Equipment Depredation Facilities Courthouse Facilities Coaecöonal Facilities Multi-Service Public Services/Budget County Administration Clerk of Board Personnel húormation Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Ovil Service 17,015 Diœct Actirities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court Percentage (28) 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Allocation (29) Billed Costs (30) Net Balance (31) 0 0 0 0 0 0 0 0 0 0 0 0 0 ($121,931) 0 0 0 0 0 0 0 0 0 0 0 0 0 ($121,931) 0 0 0 0 0 0 0 0 0 0 0 0 0 (Exhibit H, Schedule 6a, 1 of 2) 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 . " Jefferson County Detail Allocation for Fiscal Year 1999 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% a 0 a Phmg. & Community Dp. 0.00% 0 0 a Prosecuting Attny.-Crim 0.00% 0 a 0 Prosecuting Attny.-Clùd 0.00% 0 0 a Coroner 0-00% 0 0 a Sheriff 4,229 24.85% 30,305 0 30,305 Sheriff-Jail 12,181 71.59% 87,290 a 87,290 911 Communications 605 3.56% 4,335 a 4,335 Superior Court 0.00% 0 0 a Human Services Admin. 0.00% 0 a 0 Mental Health 0.00% 0 a a Substance Abuse 0.00% 0 0 a Developmental Disabilities 0.00% 0 a a County Fair 0.00% 0 0 a Law Library 0.00% 0 0 0 Domestic Violence 0.00% a 0 a County Road Adnrin. 0.00% 0 a 0 Co~ty Road Design 0.00% 0 a 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% a 0 a Equipment Rental 0.00% 0 a 0 Permit Center 0.00% a 0 0 Animal Contrl Services 0.00% a 0 a Clerk of the Court 0.00% 0 0 0 Outside Services 0.00% a 0 0 Billed Services 0.00% a 0 a (Exhibit H, Schedule 6a, 2 of 2) Cost Object Computation of Indirect Costs Facilities Correctnl. Less: Capital Outlay General Government Billed Services Costs $28,761 93,013 $121,774 $0 $0 $121,774 Personnel Services Services and Supplies Capital Outlay Subtotal 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 AdnUnistration Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse 0 157 0 0 0 $157 Total Allocable Costs $121,931 (Exhibit H, Schedule 6b,) 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 1999 Facilities Multi-Service Organizations UlÙts (32) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depredation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/Budget County Administration Clerk of Board Personnel Wormation Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service 7þ36 Dim:t Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court Percentage (33) 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Allocation (34) Billed Costs (35) Net Balance (36) 0 0 0 0 0 0 0 0 0 0 0 0 ($34,506) 0 0 0 0 0 0 0 0 0 0 0 0 ($34,506) 0 0 0 0 0 0 0 0 0 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 (Exluõit H, Schedule 7a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Facilities Multi-Service Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Juvenile Services 0.00% 0 0 0 Parks & Recreaöon 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.()0% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff-Jail 0.00% 0 0 0 911 Communications 0.00% 0 0 0 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 Mental Health 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities O.lXl% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 Domesöc Violence 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 C°"!illty 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 Oerk of the Court 0.00% 0 0 0 Outside Services 7.636 100.00% 34,506 0 34,506 Billed Services 0.00% 0 0 0 (Exhibit H, Schedule 7a, 2 of 2) . Cost Object Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney Generallnsurance Information Services Personnel Oerk of Board County Adnúnistration Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs Computation of Indirect Costs Facilities Multi. Costs $908 33,522 $34,430 $0 $0 $34,430 0 0 76 0 0 0 576 .. (Exhibit H, Schedule 7b,) $34,506 Comty Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Public Services The Public Services function provides overall direction to all non elective departments. The cost of the Public Services Unit will be allocated to all departments that are not under the direction of an elected official. Basis of Allocation The Public Services 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 1999 Public Services Organizations Units Percentage Alloc:ation Billed Costs Net Balance (37) (38) (39) (40) (41) Central Service Costs County Courthouse Castle Hill Correcöonal Center Equipment Depreciaöon Faciliöes Courthouse Faciliöes Correcöonal Faciliöes Mulö-Service Public Services/Budget 138.01 100.00% ($50,403) ($50,403) County Administration 0.00 0.00% 0 0 0 Clerk of Board 0.00 0.00% 0 0 0 Personnel 1.25 0.91% 457 0 457 Informaöon Services 4.10 297% 1,497 0 1,497 General Insurance 0.00 0.00% 0 0 0 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 Slate 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-Eleroons 0.00 0.00% 0 0 0 Board of Equalizaöon 0.00 0.00% 0 0 0 Clerk of Board 0.00 0.00% 0 0 0 Commissioners Office 0.00 0.00% 0 0 0 Planning Commission 0.00 0.00% 0 0 0 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperaöve Extension 2.76 2.00% 1,D08 0 1,008 District Court 0.00 0.00% 0 0 0 (Exhibit H, Schedule Sa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Public Services Organizations Units Percentage Allocation Billed Costs Net BaJance (37) (38) (39) (40) (41) Juvenile Services 0.00 0.00% 0 0 0 Parks & Recreation 6.90 5.00% 2,520 0 2,520 Plnng. & Community Dp. 10.68 7.74% 3,900 0 3,900 Prosecuting Attny.-Crim 0.00 0.00% 0 0 0 Prosecuting Attny.-Clùd 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. 29.78 21.58% 10,876 0 10,876 Mental Health 0 J)() 0.00% 0 0 0 Substance Abuse 1.31 0.95% 478 0 478 Developmental Disabilities 1.07 0.78% 391 0 391 County Fair 0.00 0.00% 0 0 0 Law Ubrary 0.00 0.00% 0 0 0 Domestic Violence 0.00 OJJO% 0 0 0 County Road Admin. 21.66 15.69% 7,911 0 7,911 County Road Design 1.99 1.44% 7Z7 0 727 County Road Maintenance 30.30 21.95% 11,066 0 11,066 Solid Waste 8.73 6.33% 3,188 0 3,188 Equipment Rental 7.25 5.25% 2,648 0 2,648 PemútCenter 7.07 5.12% 2,582 0 2,582 Animal Connl Services 3.16 229% 1,154 0 1,154 Oerk of the Court 0.00 0.00% 0 0 0 Outside Services 0.00 0-00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule Sa, 2 of 2) Computation of Indirect Costs Cost Object Public Services Costs Personnel Services $37,528 Services and Supplies 8,200 Capital Outlay Subtotal $45,728 Less: Capital Outlay 0 General Government Billed Services Total Allowable Costs $45,728 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Oerk of Board County Administration Public Services/Budget Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 3,018 Equipment Depreciation 330 Correctional Center 0 Castle Hill 0 County Courthouse $1,327 $4,675 Total Allocable Costs $50,403 (Exlulñt H, Schedule 8b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 County Administration 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 1999 County Administration Organizations Units Percentage AIIocation 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/Budget County Administration 16,026,029 100.00% ($113,300) ($113,300) Clerk of Board 30,888 0.19% 218 0 218 Personnel 127,515 0.80% 901 0 901 Information Services 257,799 1.61% 1-823 0 1,823 General Insurance 202,995 1.27% 1,435 0 1-435 Prosecuting Attorney 124,891 0.78% 883 0 883 Auditor Payroll Actg 50,193 0.31% 355 0 355 Auditor-General Ledger 84-367 0.53% 5% 0 5% Treasurer's Office 86,826 0.54% 614 0 614 State Examiner 32,294 0.20% 228 0 228 Civil Service 2,693 0.02% 19 0 19 Dired: Activities Assessor 643,099 4.01% 4,.547 0 4))47 Auditor-Licensing 46,140 0.29% 326 0 326 Auditor-Elections 149P60 0.93% 1,056 0 1,056 Board of Equalization 6-419 0.04% 45 0 45 Clerk of Board 169,639 1.06% 1,199 0 1,199 CommissioneIS Office 229,833 1.43% 1jí25 0 1,625 Planning Commission 10,285 0.06% 73 0 73 Weed Control/Marine Resource 6-521 0.04% 46 0 46 CoopeIativeEx~IDn 186,061 1.16% 1-315 0 1-315 District Court 607-492 3.79% 4-295 0 4,295 (Exhibit H, Schedule 9a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 County Administration Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Juvenile Services 591,428 3.69% 4,181 0 4,181 Parks & Recreation 347,245 217% 2,455 0 2,455 Phmg. & Community Dp. 679,818 4.24% 4,806 0 4,806 Prosecuting Attny..Crim 0 0.00% 0 0 0 Prosecuting Attny.-Chld 0 0.00% 0 0 0 Coroner 17,454 0.11% 123 0 123 Sheriff 1,940,288 1211% 13,717 0 13,717 Sheriff.Jail 565,883 3.53% 4,001 0 4,001 911 Communications 158,122 0.99% 1,118 0 1,118 Superior Court 360,372 225% 2,548 0 2,548 Human Services Admin. 1,792,817 11.19% 12,675 0 12,675 Mental Health 0 0.00% 0 0 0 Substance Abuse 229,272 1.43% 1,621 0 1,621 Developmental Disabilities 233,362 1.46% 1,650 0 1,650 County Fair 164,383 1.00% 1,162 0 1,162 Law LI"brary 13,002 0.08% 92 0 92 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 3,229,164 20.15% 22,829 0 22,829 County Road Design 0 OJ)()% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 734,525 4.58% 5,193 0 5,193 Equipment Rental 1,186,268 7.40% 8,387 0 8,357 Permit Center 281,932 1.76% 1,993 0 1,993 Animal Contrl Services 171,285 1.07% 1,.211 0 1,211 Clerk of the Court 274,099 1.71% 1,938 0 1,938 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 9a, 2 of 2) Cost Object Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Wormation Services Personnel Oerk of Board County Adnúnistration Public Services/Budget Facilities Multi.Service Facilities Conectional Facilities Courthouse Equipment Depreciation Conectional Center Castle Hill County Courthouse Total Allocable Costs Computation of Indirect Costs County Administration Costs $80,112 33,188 0 $0 $113,300 $0 0 0 0 0 0 0 0 0 $113,300 $0 $113,300 (Exluòit 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 costs. 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 1999 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 EqwpmentDepreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/Budget County Administration Clerk of Board 252.18 100.00% ($34,%2) ($34,962) Personnel 1.25 0.50% 173 0 173 Information Services 4.10 1.63% 568 0 568 General Insurance 1.00 0.40% 139 0 139 Prosecuting Attorney 1.80 0.71% 250 0 250 Auditor Payroll Actg 1.20 0.48% 166 0 166 Auditor-General Ledger 1.64 0.65% 'l27 0 'l27 Treasurer's Office 4.85 1.92% 672 0 672 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.20 0.08% 28 0 28 Direct Activities Assessor 12.87 5.10% 1,784 0 1,784 Auditor.Ucensing 3.69 1.46% 512 0 512 Auditor-Elections 1.87 0.74% 259 0 259 Board of Equalization 0.23 0.09% 32 0 32 Oerk of Board 2.00 0.79% 'ZJ7 0 'ZJ7 Comnùssioners Office 2.61 1.03% 362 0 362 Planning CoIIUIÛSS:ion 0.23 0.09% 32 0 32 Weed Control/Marine Resource 0.09 0.04% 12 0 12 Cooperative Extension 283 1.12% 392 0 392 District Court 10.32 4.09% 1,431 0 1,431 (ExIu"it H, Schedule lOa, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (SO) (51) Juvenile Services 9.04 3.58% 1;253 0 1,253 Parks & Recreation 6.90 2.74% 957 0 957 Phmg. & Community Dp. 10.69 4.24% 1,482 0 1,482 Prosecuting Attny.-Crim 6.45 256% 894 0 894 Prosecuting Attny. -Oùd 2.26 0.90% 313 0 313 Coroner 0.00 0.00% 0 0 0 Sheriff 33.53 13.30% 4,649 0 4,649 Sheriff-Jail 10.41 4.13% 1,443 0 1,443 911 Communications 0.00 0.00% 0 0 0 Superior Court 1.11 0.44% 154 0 154 Human Services Admin. 29.78 11.81 % 4,129 0 4,129 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.31 0.52% 182 0 182 Developmental Disabilities 1.07 0.42% 148 0 148 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. 13.91 5.52% 1,928 0 1,928 Co~ty Road Design 1.63 0.65% 226 0 226 County Road Maintenance 38.41 15.23% 5,325 0 5,325 Solid Waste 8.73 3.46% 1,210 0 1,210 Equipment Rental 7.25 287% l,oos 0 1,005 Permit Center 7.07 280% 980 0 980 Animal Contrl Services 3.16 1.25% 438 0 438 Oerk of the Court 6.69 265% 928 0 928 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 .. (Exhibit H, Schedule lOa, 2 of 2) Computation of Indirect Costs Cost Object Clerk of Board Costs Personnel Services $20,992 Services and Supplies 9,896 Capital Outlay 0 Subtotal $30,888 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $30,888 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Oerk of Board County Administration 218 Public Services/Budget 0 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 2,535 Equipment Depreciation 206 Correctional Center 0 Castle Hill 0 County Courthouse 1,115 $4,()7 4 Total Allocable Costs $34,962 (Exhibit H, Schedule lOb,) COWlty Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Personnel The p~sonne1 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-ll) Jefferson County Detail Allocation for Fiscal Year 1999 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/Budget County Administration Oerk of Board Personnel 250. 93 100.00% ($132,352) ($132,352) Information Services 4.10 1.63% 2,163 0 2,163 General Insurance 1.00 0.40% 527 0 527 Prosecuting Attorney 1.80 0.72% 949 0 949 Auditor Payroll Actg 1.20 0.48% 633 0 633 Auditor-General Ledger 1.64 0.65% 865 0 865 Treasurer's Office 4.85 1.93% 2,558 0 2,558 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.20 0.08% 105 0 105 Direct Activities Assessor 12.87 5.13% 6,788 0 6,788 Auditor.Iicensing 3.69 1.47% 1,946 0 1,946 Auditor-Elections 1.87 0.75% 986 0 986 Board of Equalization 0.23 0.09% 121 0 121 Clerk of Board 2.00 0.80% 1,055 0 1,055 Commissioners Office 2.61 1.04% 1,377 0 1,377 Planning Commission 0.23 0.09% 12l 0 121 Weed Control/Marine Resource 0.09 0.04% 47 0 47 Cooperative Extension 2.83 1.13% 1,493 0 1,493 District Court 10.32 4.11% 5,443 0 5,443 (Exhibit H, Schedule lla, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Personnel Organizations Units Per(entage AIIoc:aüon Billed Costs Net Balan(e (52) (53) (54) (55) (56) Juvenile Services 9.04 3.60% 4,768 0 4,768 Parks & Recreation 6.90 2.75% 3,639 0 3,639 Phmg. & Community Dp. 10.69 4.26% 5,638 0 5,638 Prosecuting Attny.-Crim 6.45 2.57% 3,402 0 3,402 Prosecuting Attny.-Chld 2.26 0.90% 1,192 0 1,192 Coroner 0.00 0.00% 0 0 0 Sheriff 33.53 13-36% 17,685 0 17,685 Sheriff-Jail 10.41 4.15% 5,491 0 5,491 911 Communications 0.00 0.00% 0 0 0 Superior Court 1.11 0.44% 585 0 585 Human Services Admin. 29.78 11.87% 15,707 0 15,707 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.31 0.52% 691 0 691 Developmental Disabilities 1.07 0.43% 564 0 564 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. 13.91 5.54% 7;337 0 7;337 County Road Design 1.63 0.65% 860 0 860 County Road Maintenance 38.41 15.31 % 20,259 0 20,259 Solid Waste 8.73 3.48% 4,605 0 4,605 Equipment Rental 7.25 289% 3,824 0 3,824 Pernùt Center 7.07 2.82% 3,729 0 3,729 Animal Contrl5ervices 3.16 1.26% 1,667 0 1,667 Clerk of the Court 6.69 267% 3,529 0 3,529 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, ScheduIé Ha, 2 of 2) Computation of Indirect Costs Cost Object Personnel Costs Personnel Services $55,219 Services and Supplies 72,296 Capital Outlay 0 Subtotal $127,515 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $127,515 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance húormation Services Personnel Oerk of Board 173 County Administration 901 Public Services/Budget 457 Facilities Multi.Service 0 Facilities Correctional 0 Facilities Courthouse 2,213 Equipment Depreciation 119 Correctional Center 0 Castle Hill 0 County Courthouse 973 $4,837 Total Allocable Costs $132,352 (Exhibit HI Schedule UbI) County Administritive Desèription Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2000 and 2001 Information Services The Ùlformation 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 1999 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/Budget County Administration Clerk of Board Personnel Information Services 144.74 100.00% ($270,572) ($270,572) General Insurance 1.00 0.69% 1,869 0 1,869 Prosecuting Attorney 1.80 1.24% 3,365 0 3,365 Auditor Payroll Actg 1.20 0.83% 2,243 0 2243 Auditor-General Ledger 1.64 1.13% 3,066 0 3,066 Treasurer's Office 4.85 3.35% 9,066 0 9,066 State Examiner 0.00 0.00% 0 0 0 Civil Service 020 0.14% 374 0 374 Din-d Activities Assessor 1287 8.89% 24,059 0 24,059 Auditor-Licensing 3.69 2.55% 6,898 0 6,898 Auditor.Elections 1.87 1.29% 3,496 0 3,496 Board of Equalization 0.23 0.16% 430 0 430 Clerk of Board 2.00 1.38% 3,739 0 3,739 Commissioners Office 261 1.80% 4,879 0 4,879 Planning Commission 0.23 0.16% 430 0 430 Weed Control/Marine ResotUCe 0.09 0.06% 168 0 168 Cooperative Extension 283 1.96% 5,290 0 5,290 District Court 10.32 7.13% 19,292 0 19292 (Exhibit H, Schedule 12a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Information Services Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Juvenile Services 9.04 6.25% 16,899 0 16,899 Parks & Recreation 6.90 4.77% 12,899 0 12,899 Plnng. & Community Dp. 10.69 7.39% 19,984 0 19,984 Prosecuting Attny.-Crim 6.45 4.46% 12,057 0 12,057 Prosecuting Attny. -Oùd 2.26 1.56% 4,225 0 4,225 Coroner 0.00 0.00% 0 0 0 Sheriff 33.53 23.17% 62,680 0 62,680 Sheriff-Jail 10.41 7.19% 19,460 0 19,460 911 Communications 0.00 0.00% 0 0 0 Superior Court 1.11 0.77% 2,075 0 2,075 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 Mamtenance 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 7,Cn 4.88% 13,216 0 13,216 Animal Contrl Services 3.16 218% 5,907 0 5,907 Oerk of the Court 6.69 4.62% 12,506 0 12,506 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 Cosm Cost Object Information Service Costs Personnel Services $235,242 Services and Supplies 235,750 Capital Outlay 174,644 Subtotal $645,636 Less: Capital Outlay $174,644 General Government Billed Services 213,193 ($387,837) Total Allowable Costs $257,799 Add Allocated Costs: State Examiner $0 Treasurer's Office $0 Auditor-General Ledger $0 Auditor Payroll Actg $0 Prosecuting Attorney $0 General Insurance $0 Infonnation Services $0 Personnel 2,163 Oerk of Board 568 County Administration 1,823 Public Services/Budget 1,497 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 4,507 Equipment Depreciation 233 Correctional Center 0 Castle Hill 0 County Courthouse 1,982 12,773 Total Allocable Costs $270,572 (Exhibit H, Schedule Ub,) 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 1999 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/Budget County Administration Clerk of Board Personnel Information Services {;eneralLnsurance 167.81 101100% ($206})66) ($206,966) Prosecuting Attorney 1.80 1.07% 2,220 0 2,220 Auditor Payroll Actg 1.20 0.72% 1,480 0 1,480 Auditor-General Ledger 1.64 0.98% 2.023 0 2,023 Treasurer's Office 4.85 289% 5,982 0 5,982 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.20 0.12% 247 0 247 Direct Activities Assessor 1287 7.67% 15,873 0 15,873 Auditor-licensing 3.69 220% 4,551 0 4,551 Auditor-Elections 1.87 1.11% 2,306 0 2,306 Board of Equalization 0.23 0.14% 284 0 284 Oerk of Board 200 1.19% 2,467 0 2,467 CoIIlDrissioners Office 261 1.56% 3,219 0 3,219 Planning Commission 0.23 0.14% 284 0 284 Weed Control/Marine Resource 0.09 0.05% 111 0 111 Cooperative Extension 283 1.69% 3,490 0 3,490 District Court 10.32 6.15% 12,728 0 12,728 (Exhibit H, Schedule 13a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 General Insurance Organizations Units Percentage Allocation Billed Costs NetCosts (62) (63) (64) (65) (66) Juvenile Services 8.75 5.21% 10,792 0 10,792 Parks & Recreation 6.90 4.11% 8,510 0 8,510 Plnng. & Community Dp. 10.69 6.37% 13,184 0 13,184 Prosecuting Attny.-Crim 6.45 3.84% 7,955 0 7,955 Prosecuting Attny.-Chld 2.26 1.35% 2,787 0 2,787 Coroner 0.00 0.00% 0 0 0 Sheriff 33.53 19.98% 41,354 0 41,354 Sheriff-Jail 10.41 6.20% 12,839 0 12,839 911 Communications 0.00 0.00% 0 0 0 Superior Court 0.00 0.00% 0 0 0 Human Services Adn:Un. 29.78 17.75% 36,729 0 36,729 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.31 0.78% 1,616 0 1,616 Developmental Disabilities 1.07 0.64% 1,320 0 1,320 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 7.07 421% 8,720 0 8,720 Animal Contrl Services 3.16 1.88% 3,897 0 3,897 Oerk 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 (Ex1u'bit HI Schedule 13a1 2 of 2) Computation of Indirect Costs Cost Object General Insurance Costs Personnel Services $0 Services and Supplies 323,913 Capital Outlay 0 Subtotal $323,913 Less: Capital Outlay $0 General Government Billed Services 120,918 ($120,918) Total Allowable Costs $202,995 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services 1,869 Personnel 527 Oerk of Board 139 County Administration 1,435 Public Services/Budget 0 Facilities Multi.Service 0 Facilities COITectional 0 Facilities Courthouse 0 Equipment Depreciation 0 COITectional Center 0 Castle Hill 0 County Courthouse 0 $3,971 Total Allocable Costs $206,966 (Exluõit 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 detennines 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 1999 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/Budget County Administration Clerk of Board PersolU\el InfoImation Services Generallnsurance Prosecuting Attorney 145.8 100.00% ($142,æ7) ($l42,æ7) Auditor Payroll Actg 2.0 1.37% 1,949 0 1,949 Auditor-General Ledger 5.0 3.43% 4,873 0 4,873 Treasurer's Office 0.0 0.00% 0 0 0 State Examiner 0.0 0.00% 0 0 0 Civil Service 0.0 0.00% 0 0 0 Direct Activities Assessor 2.0 1.37% 1,949 0 1,949 Auditor-Licensing 0.0 0.00% 0 0 0 Auditor~Elections 1.3 0.86% 1,218 0 1,218 Board of Equalization 0.0 0.00% 0 0 0 Clerk of Board 1.0 0.69% 975 0 975 Commissioners Office 39.5 27.10% 38,494 0 38,494 Planning Commission 2.5 1.72% 2,436 0 2,436 Weed Control/Marine Resource 0.0 0.00% 0 0 0 Cooperative Extension 1.5 l.æ% 1,462 0 1,462 District Court 0.0 0.00% 0 0 0 (Exhibit H, Schedule 148, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 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 2.0 1.37% 1,949 0 1,949 Plnng. & Community Dp. 53.3 36.54 % 51,893 0 51,893 Prosecuting Attny...crim 0.0 0.00% 0 0 0 Prosecuting Attny.-Clùd 0.0 0.00% 0 0 0 Coroner 0.0 0.00% 0 0 0 Sheriff 0.0 0.00% 0 0 0 Sheriff~Jail 0.0 0.00% 0 0 0 911 Communications 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Human Services Admin. 8.3 5.66% 8,040 0 8,040 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.. 10.5 7.20% 10,232 0 10,232 County Road Design 1.0 0.69% 975 0 g¡5 County Road Maintenance 2.5 1.72% 2.436 0 2,436 Solid Waste 2.5 1.72% 2.436 0 2,436 Equipment Rental 0.0 0.00% 0 0 0 Permit Center 9.0 6.17% 8,m 0 8,m Animal Contrl Services 0.0 0.00% 0 0 0 Clerk of the Court 20 1.37% 1,949 0 1,949 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) Cost Object Computation of Indirect Costs PrOSea1tinJt AttmV. Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: State Exammer Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance húormation Services Personnel Derk of Board County Administration Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs Costs $113,013 11,878 0 $124,891 $0 $0 $0 $124,891 2,220 3,365 949 250 883 0 0 0 6,318 384 0 0 2,778 $17,146 (Exhibit H, ScheduJe 14b,) $142,037 ~. County Administrltive 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 CountyDetaiI Allocation for Fiscal Year 1999 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/Budget County Administration Oerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg 24283 100.00% ($61,520) ($61,520) Auditor-General Ledger 1.64 0.68% 415 0 415 Treasurer's Office 4.85 2.00% 1,229 0 1 ,229 State Examiner 0.00 0.00% 0 0 0 Civil Service 020 0.08% 51 0 51 Direct Activities Assessor 1287 5.30% 3,261 0 3,261 Auditor-Licensing 3.69 1.52% 935 0 935 Auditor-Elections 1.87 0.77% 474 0 474 Board of Equalization 023 0.09% 58 0 58 Oerk of Board 2.00 0.82% 5fJl 0 5fJl Commissioners Office 261 1.07% 661 0 661 Planning Commission 0.23 0.09% 58 0 58 Weed Control/Marine Resource 0.09 0.04% 23 0 23 Cooperative Extension 2.83 1.17% 717 0 717 District Court 10.32 4.25% 2,615 0 2,615 (Exhibit H, Schedule 158, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Juvenile Services 9.04 3.72% 2,290 0 2,290 Parks & Recreation 6.90 2.84% 1,748 0 1,748 Plnng. & CommUlÙty Dp. 10.69 4.40% 2,708 0 2,708 Prosecuting Attny..crim 6.45 2.66% 1,634 0 1,634 Prosecuting Attny.-Chld 2.26 0.93% 573 0 573 Coroner 0.00 0.00% 0 0 0 Sheriff 33.53 13.81 % 8,495 0 8,495 Sheriff-Jail 10.41 4.29% 2,637 0 2,637 911 CommUlÙcatioI\S 0.00 0.00% 0 0 0 Superior Court 1.11 0.46% 281 0 281 Human Services Admin. 29.78 12.26 % 7,545 0 7,545 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 1.31 0.54% 332 0 332 Developmental Disabilities 1.07 0.44% m 0 271 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. 13.91 5.73% 3,524 0 3,524 County Road Design 1.63 0.67% 413 0 413 County Road Mamtenance 38.41 15.82% 9,731 0 9,731 Solid Waste 8.73 3.60% 2,212 0 2,212 Equipment Rental 7.'15 299% 1,837 0 1,837 Permit Center 7.07 2.91% 1,791 0 1,791 Animal Contrl Services 3.16 1.30% 801 0 801 Clerk of the Court 6.69 2.76% 1,695 0 1,695 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exluòit H, Schedule 15a, 2 of 2) Cost Object Computation of Indirect Costs Auditor Payroll Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: State Exan'Úner Treasurer's Office Auditor.General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board CoW\ty Adnrinistration Public SetVicesjBudget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill CoW\ty Courthouse Total Allocable Costs Costs $45,444 4,749 $50,193 $0 $0 $50,193 1,949 1,480 2,243 633 166 355 0 0 0 3,010 167 0 0 1,323 $11,327 (Exhibit H, Schedule 15b,) $61,520 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-l6) Jefferson County Detail Allocation for Fiscal Year 1999 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Central SelVice Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public SelVîcesjBudget County Administration Clerk of Board PersOlUlel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger 24,877 100.00% ($101,016) ($101,016) Treasurer's Office 211 0.85% 857 0 857 State Examiner 0 0.00% 0 0 0 Civil SelVice 16 0.06% 65 0 65 Direct Activities Assessor 218 0.88% 885 0 885 Auditor-licensing 253 1.02% 1,027 0 1,027 Auditor-Elections 362 1.46% 1,470 0 1,470 Board of Equalization 55 0.22% 223 0 223 Clerk of Board 85 0.34% 345 0 345 Commissioners Office 7(J7 284% 2,87l 0 2,871 Planning Commission 135 0.54% 548 0 548 Weed Control/Marine Resource 23 0.09% 93 0 93 Cooperative Extension 509 205% 2,067 0 2.067 District Court 1,173 4.72% 4,763 0 4,763 (Exhibit H, Schedule 16a, 1 of 2) Jefferson CountY Detail Allocation for Fiscal Year 1999 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (7'7) (78) (79) (80) (81) Juvenile Services 600 2.41% 2,436 0 2,436 Parks & Recreaöon 1,396 5.61% 5,669 0 5,669 Plnng. & Community Dp. 399 1.60% 1,620 0 1,620 Prosecuöng Attny.-Crim 397 1.60% 1,612 0 1,612 Prosecuöng Attny.-Clùd 142 0.57% 577 0 577 Coroner 31 0.12% 126 0 126 Sheriff 1,350 5.43% 5,482 0 5,482 Sheriff-Jail 395 1.59% 1,604 0 1,604 911 Communications 123 0.49% 499 0 499 Superior Court 994 4.00% 4,036 0 4,æ6 Human Services Admin. 1,254 5.04% 5,092 0 5,092 Mental Health 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabiliöes 0 0.00% 0 0 0 County Fair 617 2.48% 2,505 0 2,505 Law Líbrary 20 0.08% 81 0 81 Domesöc Violence 0 0.00% 0 0 0 County Road Admin. 2,009 8.08% 8,158 0 8,158 Co~ty Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 1,367 5.50% 5,551 0 5,551 Equipment Rental 1,356 5.45% 5,506 0 5,506 Permit Center 140 0.56% 568 0 568 Animal Contrl Services 350 1.41% 1,421 0 1,421 Oerk of the Court 203 0.82% 824 0 824 Outside Services 7,987 32.11 % 32,432 0 32,432 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 16a, 2 of 2) Cost Object Computation of Indirect Costs Auditor-General Ldx. Personnel SelVices SelVices and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed SelVices Total Allowable Costs Add Allocated Costs: State Exa.mmer Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney Generallnsurance Information SelVices Personnel Clerk of Board County Administration Public Services/Budget Facilities Multi-SelVice Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs Costs $76,151 8,216 $84,367 $0 $0 $84,367 (Exluòit H, Schedule 16b,) 415 4,873 2,023 3,066 865 227 596 0 0 0 3,010 250 0 0 1,323 $16,649 $101,016 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 of the County and receipt for the same, only as authorized by the charter and ordinances of Jefferson County and statutes of the State of Washington and only upon warrants duly issued. All deposits and accounts shall be carried in the name of the Jefferson County. Basis of Allocation The basis of allocation is the total number cash receipts issued by each department/division. (Exlúbit H-17) Jefferson County Detail Allocation for Fiscal Year 1999 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/Budget County Administration Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office 10,932 100.00% ($126,953) ($126,953) State Examiner 0 0.00% 0 0 0 Civil Service 0 0.00% 0 0 Direct Activities Assessor 154 1.41% 1,788 0 1,788 Auditor-Licensing 15 0.14% 174 0 174 Auditor-Elections 53 0.48% 615 0 615 Board of Equalization 0 0.00% 0 0 0 Oerk of Board 0 0.00% 0 0 0 Commissioners Office 13 0.12% 151 0 151 Planning Commission 0 0.00% 0 0 0 Weed Control/Marine Resource 0 0.00% 0 0 0 Cooperative Extension 31 0.28% 360 0 360 District Court 415 3.80% 4,819 0 4,819 (Exhibit H, Schedule 17a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Treasurer Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) Juvenile Services 76 0.70% 883 0 883 Parks & Recreation 88 0.80% 1,()22 0 1,022 Plnng. & Community Dp. 0 0.00% 0 0 0 Prosecuting Attny.-Crim 26 0.24% 302 0 302 Prosecuting Attny.-Chld 7 0.06% 81 0 81 Coroner 0 0.00% 0 0 0 Sheriff 333 3.05% 3,867 0 3,867 Sheriff-Jail 19 0.17% 221 0 221 911 Communications 108 0.99% 1,2S4 0 1,2.54 Superior Court 0 0-00% 0 0 0 Human Services Admin. 2,253 20.61 % 26,164 0 26,164 Mental Health 65 0.59% 755 0 755 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 210 1.92% 2.439 0 2,439 Law Library 38 0.35% 441 0 441 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 324 2.%% 3,763 0 3,763 Co~ty Road Design 0 0.00% 0 0 0 County Road Mamtenance 0 0.00% 0 0 0 Solid Waste 836 7.65% 9,708 0 9,708 Equipment Rental 118 1.08% 1,370 0 1,370 Permit Center 1,475 13.49% 17,129 0 17,129 Animal Contrl Services 678 6.20% 7)fl4 0 7,874 Oerk of the Court 394 3.60% 4,576 0 4,576 Outside Services 3,2æ 29.30% 37,196 0 37,196 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 17a, 2 of 2) Cost Objed Computation of Indirect Costs Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Wormation Services Personnel Oerk of Board County Administration Public Services/Budget Facilities Multi-Service Facilities COITecUonal Facilities Courthouse Equípment Depreciation COITecUonal Center Castle Hill County Courthouse Total Allocable Costs Treasurer Costs $75,458 11,368 0 $86,826 $0 $0 $86,826 857 1,229 0 5,982 9,066 2,558 672 614 0 0 0 12,797 726 0 0 5,626 $40,127 (Exhibit H, ScheduJe 17b,) $126,953 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-18) Jefferson County Detail Allocation for Fiscal Year 1999 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/Budget County Administration Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor..General Ledger Treasurer's Office State Examiner 15,039,866 l00JX)% ($32,522) ($32,522) Civil Service 2,693 0.02% 6 0 6 Dûed Activiti..s Assessor 486,233 323% 1,051 0 1,051 Auditor-Licensing 196,630 1.31% 425 0 425 Auditor-Elections 149-360 0.99% 323 0 323 Board of Equalization 6,419 0.04% 14 0 14 Clerk of Board 191,527 127% 414 0 414 Commissioners Office 246,250 1.64% 532 0 532 Planning Commission 10,285 0.07% 22 0 22 Weed Controll Marine Resource 6,195 0.04% 13 0 13 Cooperative Extension 186,063 124% 402 0 402 Disttict Court 607,492 4.04% 1,314 0 1,314 (Exlnöit H, Schedule 18a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 State Examiner Organizations Units Percentage Allocation Billed Costs Net Costs (87) (88) (89) (90) Juvenile Services 571,428 3.80% 1,236 0 1,236 Parks & Recreation 347,245 2.31% 751 0 751 Plnng. & Community Dp. 586,982 3.90% 1,269 0 1,269 Prosecuting Attny..Crim 0 0.00% 0 0 0 Prosecuting Attny.-Oùd 0 0.00% 0 0 0 Coroner 17,454 0.12% 38 0 38 Sheriff 1,940,288 12.90% 4,1% 0 4,1% Sheriff-Jail 565,883 3.76% 1,224 0 1,224 911 Communications 158,122 1.05% 342 0 342 Superior Court 360,372 2.40% 779 0 779 Human Services Admin. 1,792,817 11.92% 3,877 0 3,877 Mental Health 0 0.00% 0 0 0 Substance Abuse 233,362 1.55% 505 0 505 Developmental Disabiliöes 229,272 1.52% 4% 0 496 County Fair 164,383 1.09% 355 0 355 Law Liliraty 13,002 0.09% 28 0 28 Domestic Violence 0 0.00% 0 0 0 County Road AdnUn. 3,229,164 21.47% 6,983 0 6,983 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 734,525 4.88% 1,588 0 1,588 Equipment Rental 1,186,268 7.89% 2,565 0 2,565 Permit Center 374,768 2.49% 810 0 810 Animal ContrlServices 171,285 1.14% 370 0 370 Oerk of the Court 274,099 1.82% 593 0 593 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 18a, 2 of 2) Cost Object Computation of Indirect Costs State Examiner Less: Capital Outlay General Government Billed Services Costs $0 32,294 0 $32,294 $0 $0 $32,294 Personnel Services Services and Supplies Capital Outlay Subtotal Total Allowable Costs Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney Generallnsurance Wormation Services Personnel Oerk of Board County Administration Public Services/Budget Facilities Multi-Service Facilities Correctional Faciliöes Courthouse Equipment Depreciaöon Correctional Center Castle Hill County Courthouse 0 0 0 0 0 0 0 0 228 0 0 0 0 0 0 0 0 $228 Total Allocable Costs $32,522 (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 detennination on any appeal filed with the Civil Service Commission. Basis of Allocation The basis of allocation is the number of full time equivalent personnel within the Sheriff's Office. (Exhibit H-19) Jefferson County Detail Allocation for Fiscal Year 1999 Civil Service Organizations Units (1) Percentage (2) Allocation (3) Billed Costs (4) Net Costs (5) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment~preciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services/Budget County Administration Clerk of Board Persormel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Civil Service 44 100.00% ($4,181) ($4,181) Direct Activities Assessor Auditor-licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court 0.0 0.00% 0 0 0 0.0 0.00% 0 0 0 0.0 0.00% 0 0 0 0.0 O.lJO% 0 0 0 0.0 0.00% 0 0 0 0.0 0.00% 0 0 0 0.0 0.00% 0 0 0 0.0 0.00% 0 0 0 0.0 0.00% 0 0 0 0.0 0.00% 0 0 0 (Exhibit H, Schedule 19a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 1999 Civil Service Organizations Units Percentage Allocation Billed Costs Net Costs (1) (2) (3) (4) (5) Juvenile SelVices 0.0 0.00% 0 0 0 Parks & Recreation 0.0 0.00% 0 0 0 Plnng. & Community Dp. 0.0 OJ)O% 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 33.5 76.31 % 3,191 0 3,191 Sheriff-Jail 10.4 23.69% 991 0 991 911 Communications 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Human SelVices 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 Ubrary 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 Co1,IDty 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 Oerk of the Court 0.0 0.00% 0 0 0 Outside SelVices 0.0 0.00% 0 0 0 Billed SelVices 0.0 0.00% 0 0 0 (Exhibit H, Schedule 19a, 2 of 2) Computation of Indirect Costs Cost Object Civil Servic:e Costs $0 2,693 0 $2,693 $0 0 $0 $2,693 Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allonted Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Oerk of Board CoW\ty Administration Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill CoW\ty Courthouse 6 0 65 51 0 247 374 105 28 19 0 0 0 402 15 0 0 177 $1,488 Total Alloc:able Costs $4,181 (Exhibit H, Schedule 19b,) ,', , DESCRIPTION OF ,DIRECT OPERATING DEPARTMENTS WITmN 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 adnrinistrative 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 ar~ 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 stafftestify and submit exhibits and issue decisions on appeals. (Exhibit 1-1) Jefferson County Program Description Clerk of the Board The Clerk of the Board is responsible for recording the minutes for the County Commissioners. The administrative support provided to the departments is included as an indirect costs. Commissioners Office The Jefferson County Board of County Commissioners is responsible for providing legislative and administrative services to Jefferson County. The purpose of this department is to identifY and clarify the needs of the people, to insure that Jefferson County responds to those needs and to provide administration to cany out this work efficiently and cost effectively. Planning Commission . The Planning Commission perfonns 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. Nonnal1y, 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 perfonning 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 dß;ected at the pennitting 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 fìom violence, that is, from accident, homicide and suicide; those caused by natural disease processes where the death occurs suddenly and without warning, home deaths, and those hospital deaths there the victim dies within 24 hours of admission. Sheriff The Sheriffs Office is the legal enforcement body of the County. It includes the following functions: Civil: The Civil Division serves all civil processes and enforces all court orders and judgments. It serves all subpoenas and warrants for the Prosecuting Attorney's Office. Communications: The Communications Division is responsible for maintaining, 24 hours per day, communications systems for Jefferson County Sheriff and Jefferson County Jail. Investigative: The fuvestigative Division develops information and conducts investigations of criminal activities within Jefferson County. Patrol: The Patrol Division provides routine police patrol services for all unincorporated areas of Jefferson County, 24 hours per day, 365 days per year. Staff Support: The Staff Support Division is responsible for the administrative and supportive services of the Sheriff's Department. (Exhibit 1-4) Jefferson County Jail Rates for Fiscal Year 1999 Per"Diem Rate for Housing Contract Prisoners Jail Costs Costs Allocated From Sheriff's Office Cost Allocated from County-wide Total Costs $566,758 200,201 209,136 $976,095 Average Daily Population Multiplied by 365 Days Total Jail Costs 46 16,790 $976,095 Per Diem Rate (Costs Divided by Population) $58.14 (Exhibit 1.5, Schedule A) Jefferson County Jail Rates for Fiscal Year 1999 Annual Fringe Services « Sherifrs Executive Office Salary Benefits Supplies Total Sheriff $56,084 $16,303.40 $9,663 $82,051 Adtninistrative Secretary 32,012 $9,120 $5,516 46,647 Receptionist\ Data Entry 44,626 $12,713 $7,689 65,028 Total $132,722 $38,136 $22,868 $193,726 Annual Fringe Services « Legal Services Salary Benefits Supplies Total Chief Civil Deputy/Clerk $47,329 $13,483 $8,155 $68,967 Total $47,329 $13,483 $8,155 $68,967 Annual Fringe Services & Administrative Services Salary Benefits Supplies Total Training $0 $0 $0 $0 Jail Controller\ Dispatch 189,955 60,305 53,805 304,065 $189,955 $60,305 $53,805 $304,065 Percentage of Sherifrs Administrative Office Applicable to Jail Jail Allocable Cost Centers Total Costs Percentage To Jail Sheriffs Executive Office $193,726 37.00% $71,679 Legal Services 68,%7 10.00% 6,8W Admin. SVc8. Training 0 50.00% 0 Jail Controler/ Dispatch 304,065 40.00% 121,626 Total $566,758 $200,201 (Exhibit 1+5, Schedule B) Jefferson County Program Description Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriff's Department under the authority of the laws of the State of Washington that govern the operation of jails. It provides jail services for pre and post trial prisoners for the State by law, the City of Port Townsend and to other cities and counties by mutual agreement. Jail services are provided to any government agency with legal authority to have custody of prisoners while they are in transit through Jefferson County. The Jail provides its inmates with a nutritious diet, medical care, protection of their constitutional rights, assurance of their personal safety, and programs for self-improvement as they are available. Enhanced 911 Telephone System The Jefferson County Enhanced 911 Telephone System is located within the corrections center. The service is designed to provide upgraded emergency telephone service within the County. Superior Court The Superior Court for Jefferson County utilizes judges and to hear and resolve civil and criminal disputes. The Superior Court hears and disposes of these cases as required by law for the prompt and efficient administration of justice. The Superior Court Administrator's Office has been designated by the Superior Court and the Jefferson County Commissioners to provide administrative support to the Superior Court. Health and Human Services The Health and Human Services is responsible for providing social and health services for County residents. These services are provided primarily through subcontracts. Health: The department operates 30 public health nursing programs including immunization, communicable disease investigation, WIC supplemental food, maternity support and family planning. The seven environmental health services provided include on-site sewagelliquid 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 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 Desiw¡ Construction: The County Construction provides improvement, through construction projects, sections of the County Road System which, by priority analysis, are indicated to be most cost effective, thereby carrying out the annual element of the long range program in keeping with the program goals to provide cost effective improvements which will improve safety, provide increased capacity and accessibility and reduce upkeep costs. (Exhibit 1-6) Jefferson County Program Description County Road Facilities: The County Road Facilities provides for and maintains a physical plant for the Department. The general objective of the program is then to provide adequate, well maintained facilities. This is an indirect cost function and is allocated to the various buildings. County Road Maintenance: The County Road Maintenance provides maintenance service on County roads by graveling and patching roadway surfaces, cleaning and replacement of drainageways and structures, inspection and repair of bridges, snow removal and sanding, and sign replacement. Solid Waste The Solid Waste Utility is responsible for collection and disposition of all solid waste within the County. This department is also responsible for the management of the landfill. Equipment Rental The Equipment Rental Fund provides the needed equipment for rental to the County Road Department and other departments. Managing the rental rates of the equipment to keep them current with operating costs and depreciation. Managing the replacement of equipment and preparing specifications for equipment purchase to maintain an efficient operating fleet. Providing cost accounting records on equipment to maintain a proper replacement schedule. Permit Center The Permit Center serves the citizens of Jefferson County when they inquire about and/or apply for permits related to the development of property. The Permit Center expedites and coordinates the application and review of permits. The Permit Center also assists several departments including Long Range Planning, Department of Public Works, and the Environmental Health Division of the Jefferson County Health Department in their permit activities. The Building Division administers and enforces the Uniform Building Code, the Washington State Energy Code and land use/construction codes pertaining to the construction, alteration and use of new 'and existing structures within unincorporated Jefferson County. These activities include building permit processing, plan review, issuing of permits, and field inspections of construction projects for compliance with adopted codes. (Exhibit 1-7) 1 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)