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Home My WebLink About089 99 . ,\\C: ~':;/' }/*1 STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the Cost Allocation Plan for Fiscal Years 1999 and 2000 RESOLUTION NO 89<:"-99 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 RESOL VED, the "Jefferson County Federal Central Services Cost Allocation Plan and Indirect Cost Rate Proposal for the Fiscal Years ending December 31, 1999 and 2000" be adopted with Central Services Costs to be allocated to various departments as shown in Attachment A. BE IT FURTHER RESOL VED , that each department shall use the Plan as the basis for determining overhead costs for State and Federal grant reimbursements, and services provided to other agencies, districts and municipal corporations. APPROVED AND ADOPTED this I ø day of November. 1991.. JEFFERSON COUNTY BOARD OF COMMISSIONERS ~¥ . 7 / ~ntingfOr . .,' .~ ~ T~C~;¿CL 11 ¡}~ ~¡¡:-~ Delaney, CM~.L . Clerk of the Board. ' (~xel1sed Ahs.-enee) Richard Wojt, Member ~ VOL ?t; I'.~r~ 1C57 '-' tJ ,. '.;" - J... ',- JEFFERSON COUNTY FISCAL YEARS 1999 AND 2000 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, 1999 and 2000 complies with the Office of Management and Budget Circular A-87 and uses the implementing instructions contained in the Guide OASC-I0 published by the Department of Health and Human Services. It was prepared using actual costs for fiscal year 1998. I further certify: (1) that no costs other than those incurred by the grantee/contractor or allocated to the grantee/contractor via an approved central service cost allocation plan were included in its indirect cost pool as finally accepted, and that such incurred costs are legal obligations of the grantee/contractor and allowable under the governing cost principles, (2) that the same costs that have been treated as indirect costs have not been claimed as direct costs, (3) that similar types of costs have been accorded consistent accounting treatment, and (4) that the information provided by the grantee/contractor which was used as a basis for acceptance of the rate(s) agreed to herein is not subsequently found to be materially inaccurate. Dâm~g: ~ Jefferson County Commissioners ~ Date ~'M. a~y-J Donna M. Eldridge Jefferson County Auditor /L'k 7/( '7 Date ~ YO 1- 25 f,1;;:' lC58 (Exhibit A) ~- Attachment A Allocable Costs Costs Currently Direct Activities Total Allocated Assessor $ 93,457 Auditor-Licensing 28,967 Auditor- Elections 20,008 Board of Equalization 2,258 Clerk of Board 16,154 Commissioners Office 65,425 Planning Commission 27,416 Weed Control Board 39 Cooperative Extension 16,943 District Court 74,527 Juvenile Services 61 ,256 Parks and Recreation 32,584 Community Development 197,711 Prosecuting Attny-Criminal 44,534 Prosecuting Attny-Child 6,838 Coronor 143 Sheriff 173,262 Sheriff-Jail 113,243 911 Communications 5,832 Superior Court 66,314 Human Services Admn. 116,834 Mental Health 484 Substance Abuse 10,819 Developmental Disabilities 3,453 County Fair 4,384 Law Library 1,303 Domestic Violence 71 County Road Admin. 56,398 $ 56,398 County Road Design 2,872 2,872 County Road Maintenance 45,337 45,337 Solid Waste 30,780 30,780 Equipment Rental 18,048 18,048 Permit Center 55,605 Animal Control Services 25,506 Clerk of the Court 33,502 Outside Services 90,297 Billed Services 225,109 Total $ 1,767,713 $ 153,435 " YOi- (")/""" i Ie .GJ rArJ: - ..59 Dlte<1 A"ivili.. Assès'SOf Audilor-Licensing Auditor-Elections Board ofEqualizaÜon Clerk of Board Commissioners Office Planning Commission Weed Control Board Cooperative Extension District Court Juvenile Services Parks & Recreation Plnng. & Community Dp, Prosecuting Attny.-Crim Prosecuting Attny.-ChJd Coroner Sheriff Sheriff-Jail 911 CommW\ications Su¡>erior Court Human Services Admin. Mental Health Substance Abuse Developmental Disabilities County Fair Law Library Domeslic Violence County Road Admin. County Road Design County Road Maintenance Solid Wasle Equipmenl Rental Permil Center Animal Contrl Services Clerk of the Court Outside Services Billed Services Tolal e " ",:' f 1 Ct Hou.. ¡ Castle Hill Cornrtion O. Úuip O<pr ' F"il-C1Hou.e i h<il-Corl'Ctr 1 hd~MulliS.e ' I ~ O! O! 4,222] 18,5181 01 01 3,1641 01 01 2,0661 7,1271 01 01 1,9751 01 01 432 4,8251 0 01 3481 OJ 01 151 8511 0 01 1,254 0 1 0 i 361 3,064 ! 0 I 0 i 3,526. 01 0: 9491 8,612 01 01 01 O! 01 01 01 01 01 1 I I ' , , 01 0' O! 0 O! 01 O! 0 01 01 3,1781 01 O! 01 8,536 O! 01 1,3691 20,8501 0 01 6,372 01 01 1,2551 15,5651 0 01 01 01-- 5,634 5,703 I ¡ ] T T 1 i r i I I I ¡ i E 1,]50 . ~ 0 17,399 I 1 T 1 j J I ! , ! 1 i 3,066 66,579 871 0 01 I 01 ~ 01 ---r o! 4,68~ 01 0 0 0 0 0 0 0 0 ---J. o! 01 0 0 01 (1,316) 0 0 0 0 225,109 I 228,475 ¡ 01 I 01 01 ~ ~ ~ 23,2471 -----¡ 66,959 I 3,3261 ~ ~ ~ 01 I O! 0] ~ ~ ~ ~ I 01 o! i 01 ~ 01 O[ Oi 01 ~ ~ o! 0: 01 01 93,532 i 0: 1,287 675, 1341 5~ 01 --¡ 5,784 4,519 994 0 0 ~ I 7~ 0\ 01 ~ ~ ~ 01 1,824 ! 801 1 4,370 ! 01 0 -+ 34,035 I 0 --' 13,761 I ----¡ 13,931 2,1281 01 2,80-;¡ I 0 0 0 0 42,500 0 0 0 0 ! 01 I 0 0 0 0 --' 01 0 --' ~ 01 0 7,489 162,629 I 30,807 88,735 4,4071 ~ 0 ---+ 01 0, ~ 01 0 0 0 i 01 01 123,94;J 0 oì I 0 0 0 0 0 0 0 0 0 0, ~ ~ 0 0 01 0 0 0 0 01 ---- 26,342 I 26,342 ¡ Co Admin 1 auk Boord 1 Penonn" Cr.il S"C ¡ InolRi.k Pool' Prot Atr. Aud-PIR 1 ' ; I ' ],8721 1,8481 5,9221 0, 17,016] 6,765, 3,336 1381 5011 1,6071 0 4,6171 966: 905 473 I 254 I 8]41 0 2,340 2,255 ¡ 459 2] I 291 91 I 0 263 0: 52 4841 2721 8711 0 2,50213,222: 49!í 6321 3551 ],137! 0 3,266139,9471 640 281 371 118 ! 0 I 338! 25,772 ¡ 66 Public: S.... ! --;;l ---1 01 1 I 0 0 917 0 t 01 ~ 01 ~ ~ ~ --' 01 o! 01 ~ ~ ~ -;;¡ ~ 01 I ~ OÎ 01 ï 01 ~ -;; ~ 01 0 ],976 4,3591 ~ 0 ! 0, 9,99~ ~ , 1,28] . 33] 0 4,733 457 ]2,334, I 2,565 ¡ 2,330 2,297 1,026 0 01 44,603 0 ~ 01 ~ , 2! 507 i ----1 i ],568 : 1,611 I ----, 858 1,998 0 0 0 0, 4~ 5,331 i ],7871 390 I 0 0 1,067 5,2]6 0 0 0 942 ~ 4151 28 i ! 0 10,752 0, ~ I ~ 1 2,9521 0 0 ¡ ],052 i 4831 7741 I OJ -, ~ 44,259 I 0 376, ],2271 ],1&91 811 I 1,789 J 837 118 0 4,360 , ],310 I 4,103 0 0 --' 1,9431 ----¡ 187 5,062 1,053 0 0, f 31,745 r 01 1,2061 3,9321 I 3,810 i i 2,600 i I 5,735, 2,6821 0 158 379 ! ~ 13,97~ 4,19!J 01 d 13,]50 I 01 ],685 ì 435 1 I ~ 01 ~ 6~ 6011 526 136 0 0 16,225 i 956 943 3,375 , 3,066 : 42] 944 3,022 i 1,350 3,02~ ~ O! 101,742 ; 2,594 779 3,373 01 0 ¡ 3,4~ ----¡ 11,298 0 0 0 0 ]0,948 7,469 0: 966 : 01 ~ ]6,478 1 118,810 i 7,7071 0 I 1,0891 0 I 01 0 I 0 0 40,]50 12,061 0 0 0 0 37,785 0, ----¡ 4,M2 I 0, 0 I 1,25~ , 0 0 0 0 0 0 0 0 0 I 0 ---J. 01 ~ 8,683 ¡ ---¡ 3,879 1 ---, 0 0 0 0 0 01 0 0 ]2,8861 1,289 ; 0 0 2,577 ; 6,443 : i ~ 01 0' 9,665 i ; 197,448 i 243,159' 0 0 2,577 : 7,08.:..1 01 0: 0 679 0: 0' 2,2]5 i 2,146 ],4641 3,230 ],511 i 2131 0: 0 7,87] 01 2,365 0 0: 01 285 7,408 966 ! ~ 01 I 01 01 966 i --' of 3,508 338 9,139 ],901 ! ],727 1,702 760 1,705 0 0: 0 57,310 Aud-GIL j 855 I 780 2,156 ~ ;;ï ----1 1,425 ! 584 i 361 1,4071 --¡ 3,535 ],9]0 3,895 ],778 ! ],4071 4701 68 5,309 , 1,7671 0 949 253 3,727 8,1281 ~ 245 0 1,849 64 0 0 0 6,546 0, ~ 3,727 ì 3,891 i 9591 --¡ 1,247 1 649 23,966 0, j 82,890 ! Tr<l' 1,4131 188 ! 5731 0: 0: ---f 138 i 01 ~ 2171 3,~ 6821 ----r 65~ 01 , 2371 I 4~ i 0 j 3,222 1]9 623 0 0 22,]]0 I 484 I ~ 01 I 1,858 i 227 0 3,024 0 0 ¡ I 8,]54, --o---¡- ],2651 14,410 i -----. 7,432 í 3,9041 39,989 114,755 ì 1 ¡ 1 , 51.leT-um 1,180 ¡ 87 : 2991 131 3~ 3981 ~ 3201 988 i ----¡ 1,0161 ~ .----, ],260 29 0, i 3,361 1 ],]271 2461 6731 3,289 i --i 0 594 408 262 18 0 6,7791 I 0: I O¡ 1,377 ! 1,861 1 664 1 ----1 304 I 4881 1 I 0 i 01 OJ 27,90~ Ir,fGS.n' 22,929' 6,221 3,153 ~ ; 3,372 ---r 4,400 ! 1, 45Si Z1 I 4,670 ]5,224 0 0 14,752 10,0651 ---¡ 22,204 10,385 1,467 0 54,1021 --¡ 16,252 ~ ~ ~ 0, j oj , 11,7001 5,226 0 206,931 Tn!.1 93,457 28,%7 20,008 2,258 16,154 65,425 27,416 39 16,943 74,527 61,256 32,584 ]97,711 44,534 6,838! 0 143 ( ,'j ]73:-0 U ,Lb~ ..~ ]13,2.J3 5,832 ¡ 11.:'~ 66,314 ~t , L- 0 0 1]6,~11'J ~C~ 10,819 0 0 3,453 --' = :>- 4,384 0 0 1,303 7] , 56,398 O[ ~ ~ 2,872 ! 45,337 :, 30,780 18,048 55,605 25,506 33,502 0 0 90,297 225,109 1,767,714 I I I I I I I I I I I I I I I I _I I I JEFFERSON COUNTY COST ALLOCATION PLAN AND INDIRECT COST PROPOSAL FOR FISCAL YEARS ENDING DECEMBER 31, 1999 AND 2000 From the Office of the JEFFERSON COUNTY AUDITOR P.O. Box 563 Port Townsend, W A 98368 (360) 385-9121 ~ VOL 25 r.~f.: 1061 I I I' I I I I I I I I I I I I I I I I Jefferson County Cost Allocation Plan and Indirect Cost Proposal For Fiscal Years Ending December 31,1999 and 2000 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 1998 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 1998 This section shows the classification of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 1998 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 of the Board 11. Personnel 12. Civil Service 13. General Insurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasurer's Office 18. State Examiner 19. Information Services Exhibit H ~ YDL C'5 /" " r - '.... . r ,::, "è ' .JG""'~ l:'öK.Ir I I I I I I I I I I I I I I I I I I I JEFFERSON COUNTY FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL For the Fiscal Years 1999 and 2000 Introduction This Central Service Cost Allocation Plan and Indirect Rate Proposal is prepared in accordance with applicable Federal guidelines. These guidelines are set forth in the Office of Management and Budget Circular A-87 and in the Department of Health and Human Services Guide OASC-lO. Purpose The pmpose of this document is to identify indirect central service costs, determine a reasonable basis for allocating these costs, and then calculate the costs to be allocated to each operating activity. These allocated costs, together with specific department/division indirect and direct costs, are used to develop the Indirect Rate Proposal for the fiscal years 1999 and 2000. The document follows the cost principles contained in A-87 in order that Federally assisted programs have their fair share of costs recognized under these principles, except where restricted or prohibited by law. Definitions The following terms are used: 1. Central Services Cost centers or departments that provide services, usually administrative in nature, to other departments. 2. Operating Departments Cost centers or departments that provide services according to their respective purposes, primarily to the general public. 3. Allocation Basis A quantitative measurement related to service provided by central service departments to operating departments. ¡VOL ')5 c. ~n: ACô3 .i I I I I I I I I I I I I I I I I I I I Source of Data All cost information comes from the Budget and financial reports maintained in the general ledger for the fiscal year ended December 31, 1998. Information related to the allocation statistics comes fÌom other non-accounting information maintained in the central service departments. Methodology This document represents a central service cost allocation plan as defined in OASC-I0, with modifications to meet the local conditions. The development oftlús 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 fÌom other departments/divisions for internal service programs (Exhibit H, B Schedules). 3. Provide administrative descriptions for the central service departments. 4. Calculate allocable costs for each central service activity after adjusting for costs which are unallowable under Federal guidelines (Exhibit H, B Schedules). 5. Determine the basis of allocation for each central service cost center (Exhibit H). 6. Allocate administrative costs of all operating departments to divisions (Exhibit H, A Schedules). 7. Determine those central service cost centers which provide, based on the allocation statistics, significant support to other central service cost centers. Allocate the costs related to these central service activities to all of the activities, including other central service activities (Exhibit H, a Schedules). The development for the indirect rate proposal uses the following steps: 1. Determine the total costs of all operating divisions and cost centers within each County department (Exhibit H). 2. Determine the Total Actual Indirect Costs (Exhibit G). 3. Compute the indirect rates by dividing the Total Actual Indirect Costs for each operating activity by the Actual Direct Cost (Exhibit C). VOL 25 ¡~:~. ~lç64 I I I I I I I I I !I I I I I I I I I I COUNTY ORGANIZATION CHART The following chart shows the organization chart for the County. (Exhibit B) VOL ¡~5 '{Cf"'~ L, ¡,~ro:. 1. o~ - - - - - - ""...............,.... """""""""""". Auditor 1 1-- ; Elections Property ,JPraJsaI Collectioos ; UcellSing, IDMSlMap¡¡4ng IrIVilstments : Finance & Audit Disbursements : Recording . "..~~,n"~""""-"-Ad~"~~"""""""""""'" -<~ ¿:; f'-- ì'\-) CJl ),. .. - Tj 1'-- "1- C) ~,.. ...,; ~ Personnel Risk Management Budget Management Slt3legic Planning InfomIaIion Services - - - - - - - Jefferson County Electorate County Commissioners (3) . ; \ L~~l ~;e : Rilgionalä Go\lðm nt , Municipal Corpel . n auasi..Judic~ Pem1t Ceot8r Long Range Planning De\lelopment RevIew Bundlng Inspection ,'".."..".......,...........,...."..,...,...,.....,....,......"...... Law & Justice Council 03A Advisory Counci Fill!}' Advisory Committei! lodging Tax Advisory- Board 1 Enforcement Custody Correction Facnity Crime Pre\lðntion 911 Dispatch Emergency SeNices Court Recording Domestic Proceedings Passports ProbaUoniGuardiallShip - - - - - - I Criminal Prosecution Civn Chid Support Enforcement Adutt Diversion VictimlW"rtness Assis1aoce Coroner ....... "... .... "......".......... "', ì ! t Superior Court Juvenile Services ClvH Small aairns Misderreanor Criminal Trallic Inlraclìons ".."....................,..........""..,....,...,.....,.....,........,...,...".............,.,...,.,.......' Law & Justice Departments Comroonlly Heakh Environmental Health DlM!!opmentaI DlsabJllfjes Substance Abuse Prevention Animal Services ¡ EngJneering Services Road Operations ParkslFacllUiesi Recreation FlnaflClal Services De\lelopmental DlsabUttles Advisory Boar!! Piln!nsula RSN AdvisOt)' Boar!! ..... ..".... "......................................."..........,. "" Community CerJli!1 Advisory Solid WæIe AdvIsory Parks Advisory Board Boards Boar!! Board of Health Open Space AdviSOl)' Board Board of Equalization TransU Authority Alcohol & Drug Abuse Advisory Boar!! Fire Code Advisory Boar!! Library Boar!! of Noxious Weed Control Trustees Joint Growth Jefferson CorNnunJly Boar!! CiIIY Service Commission Management Sti!ering '. NetwoJ1\ Fair Boar!! for the Sheriffs 0IIice Committee ..,...........,............,......,........."...,....."...........".."..""""""""CIt¡žëñ'Aäir¡šõrÿl'i"ôårnš""""""""""""""""'"."..,......"........,......................".."....."....' LaI1y Scott Memorial Trai Advisory Board Housing Authority Board lEOFF Disability Boar!! Flood Control District Boards .. I I I I I I I I I I I I' I I I I I I I 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 services and supplies, any departmental administrative support provided to the individual, and the administrative support provided by other County Departments. Schedule 1 Auditor's Office Schedule 2 ER&R Fund Schedule 3 Sheriff's Department (Exhibit C) : VC!- ." t:" /; 1 '¡-' '-~ :,." - 10G'i' ...L. I I I I I I I I I I I I I I I I I I I Jefferson County Employee Costs for Three County Offices Overhead Rate for Employees in Auditors Office Median Salary Excluding Auditor Percent Costs of Salary $26,110 0 6,722 25.75% 2,146 8.22% 5,149 19.72% $40,127 53.69% Fringe Benefits Services and Supplies County Wide Overhead Total Overhead Rate for Employees in ER & R Fund Median Salary ofER & R Percent Costs of Salary $32,821 0 14,857 45.26% 33,855 103.15% 2,671 8.14% $84,204 156.55% Fringe Benefits Services and Supplies County Wide Overhead Total Overhead Rate for Employees in Sheriffs Department Percent Costs of Salary Median Salary of Sheriff Patrol $37,157 0 Fringe Benefits 11,356 30.56% Services and Supplies 13,698 36.86% Sheriff Departmental Admin 16,340 43.97% County Wide Overhead 6,684 17.99% Total $85,235 129.39% ~ VOL ?5 r,:C,~ -1C[)S (Exhibit C-1) I I I I I I I I I I I I I I I I I I I INDIRECT COST RATES The following schedules compute the indirect cost rates for fiscal years 1999 and 2000. These rates were computed using actual costs for fiscal year 1998. 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 1999 and 2000 Indirect Cost Rates. Schedule 1 Fiscal Year 1999 and 2000 County-Wide Indirect Cost Rates. Schedule 2 Fiscal Year 1999 and 2000 Departmental Indirect Cost Rates. (Exhibit D) : '/01- ? 5'~ . ¡-" - - ';' C 39 ...... , r ...'~]: ,.1. I Jefferson County Indirect Cost Rates for Fiscal Year 1998 I Departmental County-Wide Fixed Rate Department Indirect Indirect FY -98 (Exhibit D-2) (Exhibit D-l) I Health Division 0.00% 6.68% 6.68% Juvenile & Family Court 0.00% 11.33% 11.33% I Planning Commission 0.00% 291.19% 291.19% Weed Control Board 0.00% 5.82% 5.82% Parks & Recreation 0.00% 11.32% 11.32% I Building Inspection 10.62% 8.31 % 18.94% Planning Department 18.76% 34.15% 52.91 % Prosecutor Non-Support 0.00% 10.50% 10.50% I Sheriff 0.00% 11.41% 11.41 % Sheriff Jail 33.20% 33.69% 66.88% Mental Health 0.00% 0.00% 0.00% I Substance Abuse 0.00% 3.42% 3.42% Development Disabilities 0.00% 1.59% 1.59% County Roads 0.00% 2.90% 2.90% I Solid Waste 0.00% 4.20% 4.20% Equipment Rental 0.00% 1.82% 1.82% 911 Communications 0.00% 7.83% 7.83% I Jail Per Diem $64.44 Source Exhibit 1-5 I I I I I I I I .)~ ;t C'-~O . VOL :~u r,~;';; ..1. r I I (Exhibit D) I I I I I I I I I I I I I I I I I I I ----- Jefferson County County Wide Indirect Cost Rates for Fiscal Year 1998 County-Wide Indirect Cost County-Wide Indirect (Exhibit E-5) (2) 116,834 61,256 27,416 39 32,585 55,605 197,711 6,838 204,070 201,978 484 10,819 3,453 104,607 30,780 18,048 10,238 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) 1,750,085 540,644 9,415 668 287,849 668,746 578,958 65,145 1,788,593 599,594 0 315,973 216,912 3,607,313 732,973 990,411 130,749 . VOL Indirect Cost Rate Col-2/ Col-l (3) 6.68% 11.33% 291.19% 5.82% 11.32% 8.31% 34.15% 10.50% 11.41 % 33.69% 0.00% 3.42% 1.59% 2.90% 4.20% 1.82% 7.83% q,- ~ ::. J ~ ~:; :- . J.. C '7.1 (Exhibit D, Schedule I) I I I I I I I I I I I I I I I I I I I - Jefferson County Departmental Indirect Cost Rates for Fiscal Year 1998 Departmental Indirect Cost Rates Departmental Indirect Direct Indirect Cost Rate Department (1) (2) (3) Health Division 1,750,085 0 0.00% Juvenile & Family Court 540,644 0 0.00% Planning Commission 9,415 0 0.00% Weed Control Board 668 0 0.00% Parks & Recreation 287,849 0 0.00% Building Inspection 635,265 48,854 7.69% Planning Department 517,805 76,301 14.74% Prosecutor Non-Support 65,148 0 0.00% Sheriff 1,788,593 0 0.00% Sheriff Jail 599,594 199,050 33.20% Mental Health 0 0 0.00% Substance Abuse 315,973 0 0.00% Development Disabilities 216,912 0 0.00% County Roads 3,607,313 0 0.00% Solid Waste 732,973 0 0.00% Equipment Rental 990,411 0 0.00% 911 Communications 130,749 0 0.00% : VOL ')5 I ' )r- -' "",: lC72 (Exhibit D, Schedule 2) I I I I I I I I I I I I I I I I I I I - SUMMARY OF THE FISCAL YEAR 1998 COST ALLOCA TION STEPDOWN The following schedule is a summary of the cost being allocated in cost allocation step down. Column 1 of Exhibit E, schedule 1, shows the total administration cost being allocated and the amount being allocated from each cost center. The last column of Exhibit E, schedule 4, shows the cost allocated to each operating division. It identifies the total indirect cost allocated to each operating division. (Exhibit E) - YGi- ,} r- F"'" ,.~- ,-'-1 "". , ""'- ~C?3 ....... I Jefferson County Summary Allocation for Fiscal Year 1998 I County Castle Correctional Equipment I Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Central Service Costs I 0 County Courthouse $82,948 ($82,948) Castle Hill 228,475 0 ($228,475) I Correctional Center 93,532 0 0 ($93,532) Equipment Depreciation 36,460 0 0 0 ($36,460) F acilîties Courthouse 202,351 0 0 0 262 I Facilities Correctional 123,828 0 0 0 121 Facilities Multi-Service 26,283 0 0 0 59 Public ServiceslBudget 41,630 1,307 0 0 263 I County Administration 47,264 0 0 0 0 Clerk of Board 30,400 1,097 0 0 159 Personnel 105,503 958 0 0 106 I Civil Service 2,637 174 0 0 15 General Insurance 217,897 0 0 0 0 Prosecuting Attorney 236,545 2,735 0 0 342 I Auditor Payroll Actg 46,661 1,303 0 0 133 Auditor-General Ledger 75,274 1,303 0 0 200 Treasurer's Office 84,701 5,540 0 0 764 I State Examiner 28,828 0 -0 0 0 Infonnation Services 180,454 1,951 0 0 0 Direct Activities I Assessor 7,581 0 0 4,222 I Auditor- Licensing 3,164 0 0 2,066 Auditor-Elections 1,975 0 0 432 Board of Equalization 348 0 0 15 I Clerk of Board 1,254 0 0 36 Commissioners Office 3,526 0 0 949 Planning Commission 0 0 0 0 I Weed Control Board 0 0 0 0 Cooperative Extension 0 0 0 3,178 District Court 8,536 0 0 1,369 I I I .1/01- ')~ ., r - i C'7-4 I C-d "" ~,;- I (Exhibit E, Schedule I, I of2) - ---------- --n_____- I Jefferson County Summary Allocation for Fiscal Year 1998 I County Castle Correctional Equipment I Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Juvenile Services 6,372 0 0 1,255 I Parks & Recreation 0 0 0 1,287 Plnng. & Community Dp. 5,634 0 0 675 Prosecuting Attny..Crim 5,703 0 0 134 I Prosecuting Attny.-Chld 871 0 0 54 Coroner 0 0 0 0 Sheriff 1,150 0 23,247 5,784 I Sheriff-Jail 0 0 66,959 4,519 911 Communications 0 0 3,326 994 Superior Court 17,399 0 0 0 I Human Services Admin. 0 4,682 0 0 Mental Health 0 0 0 0 Substance Abuse 0 0 0 0 I Developmental Disabilities 0 0 0 0 County Fair 0 0 0 0 Law Library 0 0 0 -0 I Domestic Violence 0 0 0 71 County Road Admin. 0 0 0 0 County Road Design 0 0 0 0 I County Road Maintenance 0 0 0 0 Solid Waste 0 0 0 0 Equipment Rental 0 0 0 0 I Pennit Center 0 (1,316) 0 1,824 Animal Contrl Services 0 0 0 801 Clerk of the Court 3,066 0 0 4,370 I Outside Services 0 0 0 0 Billed Services 0 225,109 0 0 I TOTAL COSTS $1,891,671 I I I I ;j; ;:"" ~iC;'s 'I'" C:...J ~H~ I'U:- ,,'C- I I (Exhibit E, Schedule 1,2 of2) - I I I I I I I I I I I I I I I I I I I - Jefferson County Summary Allocation for Fiscal Year 1998 Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public ServiceslBudget County Administration Clerk of Board Personnel Civil Service General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Information Services Direct Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control Board Cooperative Extension District Court Facilities Courthouse (6) ($202,613) 0 0 3,191 0 2,681 2,340 426 0 6,681 3,183 3,183 13,531 0 4,766 18,518 7,727 4,825 851 3,064 8,612 0 0 0 20,850 Facilities Correctn!. (7) ($123,949) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 YOi- -.s ' l / ,.,- '- LJ : ,:f" Facilities Multi (8) (26,342) 0 0 0 O. 0 0 0 0 0 0 0 0 ;~ C ""'6 ...2. 1# (Exhibit E, Schedule 2, I of 2) 0 0 0 0 0 0 0 0 0 0 Public Services (9) ($46,391) 0 0 414 0 0 0 0 0 0 0 1,374 0 0 0 0 0 0 0 0 917 0 County Administ. (10) ($47,264) 91 314 8 649 705. 139 224 252 86 538 1,872 138 473 21 484 632 28 2 507 1,568 I Jefferson County Summary Allocation for Fiscal Year 1998 I Facilities Facilities Facilities Public County I Organizations Courthouse Correctnl. Multi Services Administ. (6) (7) (8) (9) (10) Juvenile Services 15,565 0 0 0 1,611 I Parks & Recreation 0 0 0 1,976 858 Plnng. & Community Dp. 13,761 0 0 4,359 1,998 Prosecuting Attny.-Crim 13,931 0 0 0 0 I Prosecuting Attny.-Chld 2,128 0 0 0 0 Coroner 0 0 0 0 46 Sheriff 2,808 30,807 0 0 5,331 I Sheriff-Jail 0 88,735 0 0 1,787 911 Communications 0 4,407 0 0 390 Superior Court 42,500 0 0 0 1,067 I Human Services Admin. 0 0 0 9,997 5,216 Mental Health 0 0 0 0 0 Substance Abuse 0 0 0 1,281 942 I Developmental Disabilities 0 0 0 331 647 County Fair 0 0 0 0 415 Law Library 0 0 0 0 28. I Domestic Violence 0 0 0 0 0 County Road Admin. 0 0 0 4,733 10,752 County Road Design 0 0 0 457 0 I County Road Maintenance 0 0 0 12,334 0 Solid Waste 0 0 0 2,565 2,185 I Equipment Rental 0 0 0 2,330 2,952 Pennit Center 0 0 0 2,297 1,052 Animal Contrl Services 0 0 0 1,026 483 I Clerk of the Court 7,489 0 0 0 774 Outside Services 0 0 26,342 0 0 Billed Services 0 0 0 0 0 I TOTAL COSTS I I I I '-"""'" '"C~7 'vo!.. ¿J rH:~ 'I ( I -"- I (Exhibit E, Schedule 2, 2 of 2) - I Jefferson County Summary Allocation for Fiscal Year 1998 I Clerk of Civil General Prosecuting I Organizations Board Personnel Service Insurance Attorney (11) (12) (13) (14) (15) Central Service Costs I County Courthouse Castle HîII I Correctional Center Equipment Depreciation Facilities Courthouse I Facilities Correctional Facilities Multi-Service I Public Services/Budget County Administration Clerk of Board ($34,428) Personnel 170 ($109,805) I Civil Service 27 87 ($3,374) General Insurance 136 435 0 ($219,118) I Prosecuting Attorney 674 2,160 0 6,206 ($256,047) Auditor Payroll Actg 163 523 0 1,501 6,443 Auditor-General Ledger 223 714 0 2,052 6,443 I Treasurer's Office 730 2,338 0 6,719 0 State Examiner 0 0 0 0 0 Infonnation Services 564 1,807 0 5,192 0 I Direct Activities Assessor 1,848 5,922 0 17,016 6,765 I Auditor-Licensing 501 1,607 0 4,617 966 Auditor-Elections 254 814 0 2,340 2,255 Board of Equalization 29 91 0 263 0 I Clerk of Board 272 871 0 2,502 3,222 Commissioners Office 355 1,137 0 3,266 39,947 Planning Commission 37 118 0 338 25,772 I Weed Control Board 0 0 0 0 0 Cooperative Extension 376 1,206 0 3,466 0 District Court 1,227 3,932 0 11,298 0 I I I ,",", r,- VDI-- 'i:J ':1C'~8 I :..,., :Y:~ .1 ¡f ""- I (Exhibit E, Schedule 3, I of2) - I Jefferson County Summary Allocation for Fiscal Year 1998 I Clerk of Civil General Prosecuting I Organizations Board Personnel Service Insurance Attorney (11) (12) (13) (14) (15) Juvenile Services 1,189 3,810 0 10,948 0 I Parks & Recreation 811 2,600 0 7,469 966 Plnng. & Community Dp. 1,789 5,735 0 16,478 118,810 Prosecuting Attny.-Crim 837 2,682 0 7,707 0 I Prosecuting Attny.-Chld 118 379 0 1,089 0 Coroner 0 0 0 0 0 Sheriff 4,360 13,973 2,594 40,150 0 I Sheriff-Jail 1,310 4,198 779 12,061 0 911 Communications 0 0 0 0 0 Superior Court 158 505 0 0 0 I Human Services Admin. 4,103 13,150 0 37,785 966 Mental Health 0 0 0 0 0 Substance Abuse 526 1,685 0 4,842 0 I Developmental Disabilities 136 435 0 1,251 0 County Fair 0 0 0 0 0 Law Library 0 0 0 0 966 I Domestic Violence 0 0 0 0 0 County Road Admin. 1,943 6,227 0 0 12,886 County Road Design 187 601 0 0 1,289 I County Road Maintenance 5,062 16,225 0 0 2,577 Solid Waste 1,053 3,375 0 0 6,443 I Equipment Rental 956 3,066 0 0 0 Permit Center 943 3,022 0 8,683 9,665 Animal Contrl Services 421 1,350 0 3,879 2,577 I Clerk of the Court 944 3,026 0 0 7,087 Outside Services 0 0 0 0 0 Billed Services 0 0 0 0 0 I TOTAL COSTS I I I I >--- f- "C';'9 : VO'- ,oJ r,~F 1", :--,' I I (Exhibit E, Schedule 3, 2 of2) - I Jefferson County Summary Allocation for Fiscal Year 1998 I Auditor Auditor Treasurer's State Information I Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Central Service Costs I County Courthouse Castle Hill I Correctional Center Equipment Depreciation Facilities Courthouse I Facilities Correctional Facilities Multi-Service I Public Services/Budget County Administration Clerk of Board Personnel I Civil Service General Insurance I Prosecuting Attorney Auditor Payroll Actg ($60,049) Auditor-General Ledger 402 ($90,018) I Treasurer's Office 1,317 784 ($116,676) State Examiner 0 0 0 ($28,914) Infonnation Services 1,018 6,343 1,917 $1,008 ($206,932) I Direct Activities Assessor 3,336 855 1,413 1,180 22,929 I Auditor-Licensing 905 780 188 87 6,221 Auditor-Elections 459 2,156 573 299 3,153 Board of Equalization 52 221 0 13 354 I Clerk of Board 491 281 0 305 3,372 Commissioners Office 640 1,425 138 398 4,400 Planning Commission 66 584 0 18 455 I Weed Control Board 0 36 0 1 0 Cooperative Extension 679 1,407 217 320 4,670 District Court 2,215 3,535 3,785 988 15,224 I I I C? t:; ';; C Ç) 0 tl,~' ;,- '-'~ ' '" .. -<.~,::) . ¡ ui_- ".-" I I (Exhibit E, Schedule 4, I of2) I Jefferson County Summary Allocation for Fiscal Year 1998 I Auditor Auditor Treasurer's State Information I Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Juvenile Services 2,146 1,910 682 1,016 14,752 I Parks & Recreation 1,464 3,895 652 541 10,065 Plnng. & Community Dp. 3,230 1,778 0 1,260 22,204 Prosecuting Attny.-Crim 1,511 1,407 237 0 10,385 I Prosecuting Attny.-Chld 213 470 49 0 1,467 Coroner 0 68 0 29 0 Sheriff 7,871 5,309 3,222 3,361 54,102 I Sheriff.Jail 2,365 1,767 119 1,127 16,252 911 Communications 0 253 623 246 0 Superior Court 285 3,727 0 673 0 I Hwnan Services Admin. 7,408 8,128 22,110 3,289 0 Mental Health 0 0 484 0 0 Substance Abuse 949 0 0 594 0 I Developmental Disabilities 245 0 0 408 0 County Fair 0 1,849 1,858 262 0 Law Library 0 64 227 18 O. I Domestic Violence 0 0 0 0 0 County Road Admin; 3,508 6,546 3,024 6,779 0 I County Road Design 338 0 0 0 0 County Road Maintenance 9,139 0 0 0 0 Solid Waste 1,901 3,727 8,154 1,377 0 I Equipment Rental 1,727 3,891 1,265 1,861 0 Pennit Center 1,702 959 14,410 664 11,700 Animal Contrl Services 760 1,247 7,432 304 5,226 I Clerk of the Court 1,705 649 3,904 488 0 Outside Services 0 23,966 39,989 0 0 Billed Services 0 0 0 0 0 I TOTAL COSTS I I I I '-::' ~,.- '- ~~C81 I VGL, C;:) f ;~f,:' I I (Exhibit E, Schedule 4, 2 of 2) I I I I I I I I I I I I I I I I I I I Jefferson County Swnmary Allocation for Fiscal Year 1998 Organizations Total Costs (21) 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 Civil Service (Jeneral Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-(Jeneral Ledger Treasurer's Office State Examiner Infonnation Services Direct Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office 93,457 28,966 20,008 2,258 16,154 65,425 27,416 39 16,944 74,527 Planning Commission Weed Control Board Cooperative Extension District Court , VOI- .. >" 'I '- '--;. '""J'- . '" - !-" r~~;,' JÇS2 (Exhibit E, Schedule 5, I of2) I I I I I I I I I I I I I I I I I I I Jefferson County Summary Allocation for Fiscal Year 1998 Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny..Crim Prosecuting Attny.~Chld Coroner Sheriff Sheriff.Jail 911 Communications Superior Court Human Services Admin. Mental Health Substance Abuse Developmental Disabilities County Fair Law Library Domestic Violence County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Pennit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services TOTAL COSTS $1,891,671 ¡ VOL Total Costs (21) 61,256 32,585 197,711 44,536 6,838 142 204,070 201,978 10,238 66,314 116,834 484 10,819 3,453 4,385 1,303 71 56,398 2,872 45,337 30,780 18,048 55,605 25,508 33,502 90,298 225,109 25 rH~f . 1C33 (Exhibit E, Schedule 5, 2 of2) I I I I I I I I I I I I I I I I I I I COST ALLOCATION SUMMARY FISCAL YEAR 1998 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. \'01- ~:5 rLr/- tCS4 (Exhibit F) I I I I I I I I I I I I I I I I I I I Jefferson County Divisional Summary Allocation for Fiscal Year 1998 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 4,733 457 12,334 2,565 2,330 County Administration 10,752 0 0 2,185 2,952 Clerk of Board 1,943 187 5,062 1,053 956 Personnel 6,227 601 16,225 3,375 3,066 Civil Service 0 0 0 0 0 CTeneralInsurance 0 0 0 0 0 Prosecuting Attorney 12,886 1,289 2,577 6,443 0 Auditor Payroll Actg 3,508 338 9,139 1,901 1,727 Auditor-General Ledger 6,546 0 0 3,727 3,891 Treasurer's Office 3,024 0 0 8,154 1,265 State Examiner 6,779 0 0 1,377 1,861 Infonnation Services 0 0 0 0 0 Total 56,398 2,872 45,337 30,780 18,048 ~ VOi- /'~ ,",- ~CS5 '- U r ;!;:,~ . ..:L (Exhibit F, Schedule I) I I I I I I I I I I I I I I I I I I I 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 1998 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 1998 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 1998 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 II) ~ VOi- 25 ~;;~): tC86 I I I I I I I I I I I I I I I I I I I INDIRECT COST SCHEDULES Schedules 1. Building Depreciation County Courthouse 2. Building Expense Castle Hill 3. Building Depreciation Correctional Center 4. Equipment Depreciation 5. Facilities Courthouse 6. Facilities Correctional 7. Facilities MultiService 8. Public Services 9. County Administration 10. Clerk of the Board 11. Personnel 12. Civil Service 13. Generallnsurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasurer's Office 18. State Examiner 19. Infonnation Services I VOL 25 .;r;~ - lC87 I I I I I I I I I I I I I I I I I I I County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 1999 and 2000 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 $1,935,901. The use allowances are computed on a 25 year estimated life and, as of 1998, total $82,948 per year. Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building. : VG!- "Jh;: c.. d :- j; :," ~LC88 (Exhibit H-l) I I I I I I I I I I I I I I I I I I I Jefferson County Detail Allocation for Fiscal Year 1998 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Central Service Costs County Courthouse 23,808 100.00% ($82,948) . ($82,948) Castle Hill 0 0.00% 0 0 Correctional Center 0 0.00% 0 0 Equipment Depreciation 0 0.00% 0 0 Facilities Courthouse 0 0.00% 0 0 Facilities Correctional 0 0.00% 0 0 Facilities Multi-Service 0 0.00% 0 0 Public ServiceslBudget 375 1.58% 1,307 1,307 County Administration 0 0.00% 0 0 Clerk of Board 315 1.32% 1,097 1,097 Personnel 275 1.16% 958 958 Civil Service 50 0.21% 174 174 General Insurance 0 0.00% 0 0 Prosecuting Attorney 785 3.30% 2,735 2,735 Auditor Payroll Actg 374 1.57% 1,303 1,303 Auditor-General Ledger 374 1.57% 1,303 1,303 Treasurer's Office 1,590 6.68% 5,540 5,540 State Examiner 0 0.00% 0 0 Infonnation Services 560 2.35% 1,951 1,951 Direct Activities Assessor 2,176 9.14% 7,581 7,581 Auditor-Licensing 908 3.81% 3,164 3,164 Auditor-Elections 567 2.38% 1,975 1,975 Board of Equalization 100 0.42% 348 348 Clerk of Board 360 1.51% 1,254 1,254 Commissioners Office 1,012 4.25% 3,526 3,526 Planning Commission 0 0.00% 0 0 Weed Control Board 0 0.00% 0 0 Cooperative Extension 0 0.00% 0 0 District Court 2,450 10.29% 8,536 8,536 [ VOI- q t:- I ~ ,. C" '-, 'J roo:¡.' JCS9 (Exhibit H, Schedule la, 1 of2) I I I I I I I Jefferson County Detail Allocation for Fiscal Year 1998 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Juvenile Services 1,829 7.68% 6,372 6,372 Parks & Recreation 0 0.00% 0 0 Plnng. & Community Dp. 1,617 6.79% 5,634 5,634 Prosecuting Attny. -Crim 1,637 6.88% 5,703 5,703 Prosecuting Attny..Chld 250 1.05% 871 871 Coroner 0 0.00% 0 0 Sheriff 330 1.39% 1,150 1,150 Sheriff-Jail 0 0.00% 0 0 911 Communications 0 0.00% 0 0 Superior Court 4,994 20.98% 17,399 17,399 Human Services Admin. 0 0.00% 0 0 Mental Health 0 0.00% 0 0 Substance Abuse 0 0.00% 0 0 Developmental Disabilities 0 0.00% 0 0 County Fair 0 0.00% 0 0 Law Library 0 0.00% 0 0 Domestic Violence 0 0.00% 0 0 County Road Admin. 0 0.00% 0 0 County Road Design 0 0.00% 0 0 County Road Maintenance 0 0.00% 0 0 Solid Waste 0 0.00% 0 0 Equipment Rental 0 0.00% 0 0 Pennit Center 0 0.00% 0 0 Animal Contrl Services 0 0.00% 0 0 Clerk ofthe Court 880 3.70% 3,066 3,066 Outside Services 0 0.00% 0 0 Billed Services 0 0.00% 0 0 I I I I I I I I I I .. VOL .-'5- ¿~. r ~~~ ~C90 I I (Exhibit H, Schedule la, 2 of2) I Computation of Indirect Costs Cost Object County Courthouse Costs Personnel Services Services and Supplies 82,948 Capital Outlay Subtotal $82,948 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $82,948 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Civil Service Personnel Clerk of Board County Administration Public Services/Budget Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill 0 County Courthouse 0 0 Total Allocable Costs $82,948 I I I I I I I I I I I I I I I I I : VOL ,)t:" I' .J ;,"~;:- '- I ~I'- 1C91 -L I (Exhibit H, Schedule lb,) - I I I I I I I I I I I I I I I I I I I County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,1999 and 2000 Castle Hill Building Expense The Castle Hill Building Expenses represent the cost of leasing Building. The Castle Hill Building expense is estimated to be $228,475. 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. : \/01- .-" - .""J I" ,..- .~,,' r;,:,'. ,~ (~ ~")r'þ -1. U J IC" (Exhibit H-2) - I I Organizations I Central Service Costs I County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public ServiceslBudget County Administration Clerk of Board Personnel Civil Service General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office State Examiner Infonnation Services I I I I I I I Direct Activities I Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board I Commissioners Office Planning Commission Weed Control Board Cooperative Extension District Court I I I I I I Jefferson County Detail Allocation for Fiscal Year 1998 Castle Hill Units Percentage (8) (7) 11,400 100.00% 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% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0,,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% ~ VO:- ¡;-;:I)',- /', - -, . .....~ , ",;, (Exhibit H, Schedule 2a, 1 of2) Allocation (9) ($228,475) 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 ,'rC93 -:1- Billed Costs (10) 0 0 0 0 0 0 0 0 0 0 Net Balance (11) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ($228,475) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q 0 0 0 0 0 0 0 0