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Home My WebLink About101 98 - lØ-: A-«.Ð, /,1 -¡'S,n ---- STATE OF WASHINGTON COUNTY OF WASHINGTON In the Matter of Adopting the Cost Allocation Plan for Fiscal Years 1998 and 1999 } } } RESOLUTION NO. 101-98 WHEREAS, the General Fund provides services to various funds, departments, agencies, districts and municipal organizations in Jefferson County; and, WHEREAS, Jefferson County, through its various departments and offices receives monies through grants from State and Federal sources; and, WHEREAS, Jefferson County, has developed a cost allocation plan to identify indirect General Fund costs allocable to various County departments, agencies, districts, and municipal corporations; NOW THEREFORE BE IT RESOLVED, the "Jefferson County Federal Central Services Cost Allocation Plan and Indirect Cost Rate Proposal for the Fiscal Years Ending December 31, 1998 and 1999" 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. Ck.. ADOPTED THIS ~ DAY OF DECEMBER, 1998. JEFFERSON COUNTY BOARD OF COMMISSIONERS " ....-~------"'. "--,.. ,1' ' ,-" " ~VOL 24 r~r,~ - 3Z30 JEFFERSON COUNTY FISCAL YEARS 1998 AND 1999 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, 1998 and 1999 complies with the Office of Management and Budget Circular A-87 and uses the implementing instructions contained in the Guide OASC-1 0 published by the Department of Health and Human Services. It was prepared using actual costs for fiscal year 1997. I further certify: (1) that no costs other than those incurred by the grantee/contractor or allocated to the grantee/contractor via an approved central service cost allocation plan were included in its indirect cost pool as finally accepted, and that such incurred costs are legal obligations of the grantee/contractor and allowable under the governing cost principles, (2) that the same costs that have been treated as indirect costs have not been claimed as direct costs, (3) that similar types of costs have been accorded consistent accounting treatment, and (4) that the information provided by the grantee/contractor which was used as a basis for acceptance of the rate(s) agreed to herein is not subsequently found to be materially inaccurate. (){J~~J~ þ1 ' Donna M. Eldridge Jefferson County Auditor u~~ ~L/. /t /9 1 (j Date ~VOL 24 rM;~. 3~31 (Exhibit A) Allocable Costs Costs Cu rrently Direct Activities Total Allocated Assessor $ 112,011 Auditor-Licensing 41,347 Auditor- Elections 22,360 Board of Equalization 2,420 Clerk of Board 18,308 Commissioners Office 67,658 Planning Commission 22,697 Shoreline Commission 55 Cooperative Extension 18,515 District Court 88,865 Juvenile Services 33,800 Parks and Recreation 39,987 Community Development 154,260 Prosecuting Attny-Criminal 53,174 Prosecuting Attny-Child 10,634 Coronor 185 Sheriff 240,537 Sheriff-Jail 204,389 911 Communications 9,686 Superior Court 66,614 Human Services Admn. 95,582 Mental Health 687 Substance Abuse 15,015 Developmental Disabilities 3,478 County Fair 2,864 Law Library 1,090 Domestic Violence 72 County Road Admin. 46,748 $ 46,748 County Road Design 10,970 10,970 County Road Maintenance 34,858 34,858 Solid Waste 36,916 36,916 Equipment Rental 17,575 17,575 Permit Center 84,468 Animal Control Services 29,342 Clerk of the Court 29,938 Outside Services 101,450 Billed Services 220,134 Total $ 1,938,689 $ 147,067 ~VOL 2 4 r~G~ ~. 3~32 Direct Acli,'Wes Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Corurnissioners Oflice Planni"g CornrnJssion Shoreline Commission Cooperative Extension Dis(rict Co\il1 Juvenile Sen~ces Parks & Recreation Plnng, & Community Dp. Prosecuting Attny.-Crim Prosecuting Attny.-Chld Coroner Sheriff Sheriff-Jail 911 Communications Superior Court Human Se"~ces Admin. Mental Health Substance Abuse Developmental Disabililies County Fair Law Library Domestic Violence County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Pennit Center Anima! Contrl Services Clerk of the Court Oulside Services BiUed Se".~ces Total ...... ¡ C! House I - ----¡ 7,484 1 3,123 [ ~ 1,950 344 ] Ca.U. Hill koITectioß CII o[ o[ 0 [ 0 [¡ 0 [ 0 I;' O! 0 ¡ 18,977 7,919 4,945 ] 1,238 . ~ 3,480 I ~ 8,426 6,290 5,561 5,630 [ 860 i ~ 1,135[ I 0 17,175 . ~ -;;: ¡ ..1 1 j [ I 3,026 ¡ ;;-¡ 65,722 01 I 0 0 0 108 0 Oi , ~ 0 0 0 ¡ ~ O¡ --i 0 0 0 0 J Zl I (5,955) 0 ~ 0 j 220,134 1 214,287 ] 01 I 0 0 0 0 01 ~ ~ ;; I ~ 0 0 0 21,978 0 0 63,305 3,144. I ~ o[ 0 [ -;;1 j 0 ---' o[ -;;l -.l 0 ] 0 0 0 0 0 0 0 88,427 j ] 2,181 i ~ 1,549 234] 0 I' -i 0 953 0 0 0 0 2,888 1,576 i 8651 1,657 i 644 ] 0 0 ~ 01 -! 0 j 0 0 132 50 6,856 0 0 5,349 . 1,174 [ ~ I o[ I 0 0 ~t 0, J. I I 01 --i 0 0 'I 0 0 0 1,740. 6871 0 j or 0 0 4,424 í ~ 0 0 33,082 i Facil-CorrCtr ¡ Facil-l\ful!lSvc 15 ~ 872 3,140 8,826 21,366 15,951 [ ------¡ 0 14,102 14,276 2,180 0 0 ----' 2,878 ] 01 ~ 43,553 0 0 0 0 0, 7;-J -;;ì I I 0 0 0 0 7,674 OJ I 166,659 j 0 ~ ~ , 26,189 i 75,433 [ 3,747 [ I 0 0 0 0 0, -;;: , ~ ~ 0 0 0 ] 0 01 I 0 0 0, 105,36~ 0 0 0 ~ I 01 ;;-¡ -;;: 01 ~ 0 ~ 0 0 0 0 0 0 0 0 0: ~ 0 0 0 ---' 0 ] 0 O¡ 0 ] 0 0 0 21,200 0 21,200 Public S>,cs ¡ Co Admin j Clerk Board I 1,706 [ 585 [ 249 [ ---¡ 26 249 P I I ., ¡ I IR. 1 mGU'" , Cml S,'c I "' "k PGot 5,767: 0, 13,680 [ II i ] 1,977 0 I 4,690 841[ 01 1,996 [ ~I 01 210 [ 841L~.I 0 ] 0 0 o¡ ~ 0: , 01 ~ ~ I 795 ¡ I 01 ~ 01 ~ ~ ~ 0 0 1,947 1,610 0, ~ 0 O~ 0 ~ ~ 0 0 9,824 . ~ 0 ~ 2,130 378 0 ¡ 0: ~ 0 0 1 Of 4,27~ 2,911 [ 9,615 [ ----¡ 3,050 2,328 . 3,965 [ 0 0 0 ¡ -;;: 01 ~ ~ 1,0901 I 0 0 43,922 . ] 0 ---' o[ ¡ 1,2221 ~ 0 0 4161 ~ 0 183 742 22 ~ 385 1,344 1,229 --¡ 697 1 ---¡ 1,298 ! 0 0 0 ¡ Zl 44 4,407 0: 01 I 0 1,389 226 745 , 4,~ 01 I 7761 608 ] 0 ¡ ~ 346 24 , ~ 8,529 0, 01 ¡ 1,356 1 2,381 [ ~ 1,285 0 443 619 ----' I 01 I OJ 35,9261 ¡ ] 01 ~ 1,104 . 1,007 ---¡ 7321 ---¡ 737 I ~ ~ 0 3,861 1,296 7 134 , 3,~ i 01 80~ ~ I 0 1,608. 1,094 [ ~ 3,613 ¡ i 1,146 I ---¡ 875 1,490 410 756 ~ ~ 28,993 i 447 ~ 1,510 II4 299 4 1,01~ ~ 3,731 1 3,403 [ 2,474 [ ----¡ 2,490 i 2,465 ] 555 0 13,049 4,3 79 25 454 12,~ 2,705 480 0 0 5,435 3,698 [ 12,212 i ----¡ 3,874 1 ~ 2,957 5,035 1,384 2,553 . ~ O¡ 97,98~ 1,556 526 01 0 ] 0 0 ~ 2,082 i I , 1,996 ¡ 0 ~ ;;-¡ 3,582 ¡ ---¡ 2~ IO[ 2,395 [ 8,851 [ I 0 0 0 0 [ ~ -;;: 5,867 5,907 OJ ~ 5,847 1,317 [ ~ I 30,952 1 10,387! , 60 0 0 0 ] 0 0 29,595 0 [ ---; oj 0 6,416 of ~ 1,138 0 0 0 0 0 0 ¡ 0 9,190 ~ ¡ 0; 0 j 0 0 11,944 3,283 ;;1 ....l 0; 0 0 159,582 PrG~ 5,525 [ ~ 1,842 [ ~ 2,63~ 32,622 [ 21,046 [ ;1 0, 01 ~ 78~ 97,~ I 0 0, ~ I 0: ~ 0 ---' 789 [ ~ 1O,52~ 1,052 [ 0 ] 2,105 5,262 [ ~ 7,89~ 2,105 [ 5,788 ] 0: ~ 198,57~ Aud-PIR 1 3,454 [ ~ ~ 0 0 605 , 2,~ 2,0381 1,481 I ~ 1,491 1,4761 ---¡ 333 0 7,814 0 ¡ ~ -, 0: 2,622 15 , ~ 7,~ i 01 I 1,620 287] 01 78~ I 0 0 0 0 3,255 2,214 [ ----¡ 7,313 ! 2,320 ¡ 1,771 [ ~ 3,015 829 1,~ ~ ~ 58,679 i I 53 Aud-GIL 1 ~ ~ 1,532 [ ~ 27 504 904 136 1,020 68 ~ 153 , ~ 1,16~ , 3,948 i 1,723 [ ~ 1,849 1,074 1,194 376 JO9 2,803 I,JO2 ~ 3,735 [ 6,588 ! ~ ~ ~ 0 0 1,298 93 4,IOI . ~ 0: ---¡ 4,254 í 4,684 [ 1,080 [ ~ 1,232 453 22,227 . ~ 70,04~ ' ¡ Tr... 1 State E"IH . I 947 1 895 ! 3,276 394 ~ ~ 267 ] 0 ¡ I 1,828 ! Oi 41~ 0 16,92~ ---¡ 687 0 ~ 96~ 0 ] 167 j 1 2,769 i ~ 0 5,471 834 8,821 5,678 [ -¡ 2,662 : 58,022 0 112,094 754 ¡ , 3271 0, 376: 305 j ~ 62.J oj I ~ 2~ 134 1 ~ ~ ~ 282 ~ ---¡ 900 33 511 ~ ~ 01 3~ ~ 3,229 1,018 166 546 3,430 ; 56~ 446 ! ~ 6,249 . ~ ~ 99~ 1,744 ' 942 I 324 j 454 01 I 26,324 11 Info See" ¡ 49,497[ --¡ 16,968¡ 7,221 [ 7581 ----¡ 7,221 ! 12,961[ 9751 ~ 8,665 32,0231 ~ 21,228[ 2 I ,373 [ 21,156[ I 4,766, ~ I 11,99~ ----, 37,583 217 0 1 I 0: 18 0 0 01 43,21~ 11,878[ ~ O[ ~ i T 409,732 ! Totol 112,011 41,349 22,362 2,419 18,309 67,658 22,697 56 18,518 88,864 33,800 39,986 154,261 53,172 JO,634 185 0] 214,337 128,956 5,939 en 66,614 (...J. 95,583 M 0 687 15,016 3,479 I" ,-'; .1. "- 01 ~ 2,8641 ~ 1,091 N 0 0 72 46,748 10,969 ~ = >- 0, ~ ~ 34,858 36,916 17,574 84,469 29,343 29,938 101,449 220,134 1,833,318 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, 1998 AND 1999 From the Office of the JEFFERSON COUNTY AUDITOR P.O. Box 563 Port Townsend, W A 98368 (360) 385-9121 'VOL 24 r~r,~ - 3~34 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, 1998 and 1999 Table of Contents Detailed Administrative Allocation a, Detailed Allocation for Fiscal Year 1997 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 1997 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 1997 . 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 Board 11. Personnel 12. Civil Service 13. General Insurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasure's Office 18. State Examiner 19. Infonnation Services Introduction Certification Organizational Chart Employee Overhead Costs Indirect Cost Rates Summary of Stepdown Allocation Divisional Summary Allocation ~VOL Exhibit A Exhibit B Exhibit C Exhibit D Exhibit E Exhibit F Exhibit H 24 r~C~ -" 3~35 I 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 1998 and 1999 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-I0. 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 1998 and 1999 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 tenus 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 24 rA(): 3~9G 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, 1997. Information related to the allocation statistics comes from other non-accounting information maintained in the central service departments. Methodology This document represents a central service cost allocation plan as defined in OASC-10, with modifications to meet the local conditions~ The development of this central service cost allocation plan uses the following steps: 1. Determine the total administrative cost for the County organizational structure. 2. Reduce the total cost of Central Service departments/division by the revenues collected from other departments/divisions for internal service programs (Exhibit H, B Schedules). 3. Provide administrative descriptions for the central service departments. 4. Calculate allocable costs for each central service activity after adjusting for costs which are unallowable under Federal guidelines (Exhibit H, B Schedules). 5. Determine the basis of allocation for each central service cost center (Exhibit H). 6. Allocate administrative costs of all operating departments to divisions (Exhibit H, A Schedules). 7. Determine those central service cost centers which provide, based on the allocation statistics, significant support to other central service cost centers. Allocate the costs related to these central service activities to all of the activities, including other central service activities (Exhibit H, a Schedules). The development for the indirect rate proposal uses the following steps: 1. Determine the total costs of all operating divisions and cost centers within each County department (Exhibit H). 2. Determine the Total Actual Indirect Costs (Exhibit G). 3. Compute the indirect rates by dividing the Total Actual Indirect Costs for each operating activity by the Actual Direct Cost (Exhibit C). : VOL 24 r~rJ~ . 3 Z37 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 24 rM:~ .~ 3~38 - - - - - - ..,................._~ ."""""""""", I [=:J ~ --.- I ! I Assess« I Treasurer .. Elections Property Appniisal Collections : L.iœnsing IOMSlMapping Investmenls : Finance & Audit OlsbLJrSements :"'Recort!ing Doo..ments ..,,' """"---'-'-""'-'À~~;'~-~;rrts-""'--"""'---" --- = ,-- N ¡.þ:. PU8UC SERVICES ---" Þ- ~-, ,"" t W r) . W toO ~eI is( Managemen! udge! Management trategic Planning . SeMœ9 - - - - - - County Commissioners (3) I ! : leglslatMt Authority .. Regional Govemrilent Municipal CoIporalion Quas~Judlciai ! I I I 1 I , ,." .........--..,..... ". ..........~ ~~-,-~ : I , I ;a - - - - - - - ............. .... ."..... """"". J I ~ Prosecuting Attorney District Court Judge Civil Smam Ctaims Mfsd&meanO!" Crimina Trarfic Infradions I Superior COJ! Juvenile Services I r Ernorcement Court Recoioing Criminal prosècution Custody Domestic Proceedings Crv! Correctioo Fao1ity Passports Child Support Enloo:emenl Crime Prevention ProbatlonlGuardlanship AWl! DiveISion 911 Dispatch v.c:timlVlrJtness Assistance : Emeryency Serviœs Coroner : ", .- """""""'" ,., ,......, ,. ,..., ....,."."., "...".. ,...,...,. ,.......,.""",....., .n........,. "'" ..,.,' law & JLlStiœ Departments I COMMUNITY DEVE1.OPMENT iermil-Center ong Range Planning evelopment Review uiding Inspedìort :~~~!~~~~:: : '::~~:T.~~~~::, OJA Advioo'\' CQ<¡nà ...,....--.......... ...... ........ ...... ......"........ .............~ :~.~.~.~.~.~.: '::t~~,~~~~':.. ." ¡,;.; e.;.;.; . " ,:.~.y..è.i<!'~'~::, :'.'j~:'.~~,;~.'~::, , . .. .. .. .. . . . -- . . .. .. . . . .. . .. n .. .. .. . . . .. .. . . . . . . .. .. . .. . . . -- . . . . .. . . .. . .. . .. .. , .. .. .. . .. . .. . . 'c a ¡iei, Á dVfsO;ÿ 'éóåñ:is' .. . .. . .. .. .. , .. .. .. .. . .. .. .. . . .. . .. . .. .. .. .. . . .. .. . .. .. .. .. .. .. . .. .. . ... ..., .. .. .. .. . . .. . . .. . ' ' .. '...........' ¡--- I , HEALTH & HUMAN SERVICES ~mmllnrty Health nvironmental Health 8IopmenIaI DisabiiIies ubstSnce AOüse PreI/enIion . Setvicøs I PU'Uc'wo." I ~ngi1eemg SeNìœs cad Openitioos a fXsIF acif" rtie sIR ecreation n.DaI Servìœs ::.~~.~.~'~~p::~~'.: .:~.~.~.~d:, .. ., .". ......., ,. ....,.. ". .....",.. .. " , . . ....... ........, ..... .. "" :~~:~~~~:~:e:o~~:: ~'.'~,~~'~~X,'.: ':'-:~'~'-~"-:: :~'.'.'~'~.~'.'."': :"'~~~~'-~'~'~~~'~.~",: '::.~iiri<i,B?~i.~'t~;i-:::, :'ê;';'~':";';ê';';'~¡;'¡"',-', 511-' 0tIIc0 : -..................,..' """""""""', : ..lorn GrowIPI ---- : :.,.~~n~,~':':~.,.,: ':,~P!i.~:~,~:: ::.'~?~~~~~~~;,-,; :"'.T~'~"-,~ ;"L.;,ysaïò¡.o,;,;,,;,¡;-;.i": :~,...~~,...., :,~~L~?':~'~~~'.'.: '::,~.~:~:... ':.~.'~.'~.~'.': I I I I ,I I I I,. I I I I I I I I I I I EMPLOYEE OVERHEAD COSTS FOR THREE DEPARTMENTS The following schedule computes the costs associated with an employee for three representative departments within the ComIty. The schedules show the average employees salary, their related fringe 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) , VOL 2 4 rAG~ '~ 3:::JO 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 County Wide Overhead Percent Costs of Salary $25,208 0 7,970 31.62% 2,138 8.48% 5,428 21.53% $40,744 61.63% Median Salary Excluding Auditor Fringe Benefits Services and Supplies Total Overhead Rate for Employees in ER & R Fund Percent Costs of Salary $30,984 0 14,165 45.72% 25,232 81.43% 2,500 8.07% $72,881 135.22% Median Salary ofER & R 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 $37,164 0 Fringe Benefits 10,581 28.47% Services and Supplies 13,720 36.92% Sheriff Departmental Admin 15,594 41.96% County Wide Overhead 6,934 18.66% Total $83,993 126.01% (Exhibit C-l) ~VOL 24 r,~r,~. 3 ~J1 I I I I I I I I I I I I I I I I I I I IND IRECT COST RATES The following schedules compute the indirect cost rates for fiscal years 1998 and 1999. These rates were computed using actual costs for fiscal year 1997. 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 1998 and 1999 Indirect Cost Rates. Schedule 1 Fiscal Year 1998 and 1999 County-Wide Indirect Cost Rates. Schedule 2 Fiscal Year 1998 and 1999 Departmental Indirect Cost Rates. (Exhibit D) ~VOL 2 4: r~r/ ~- 3 :=;J2 I I I I I I I I I I I I I I I I I I I Jefferson County Indirect Cost Rates for Fiscal Year 1997 Departmental County-Wide Fixed Rate Indirect Indirect FY -97 (Exhibit D-2) (Exhibit D-l) Department Health Division 0.00% 5.23% 5.23% Juvenile & Family Court 0.00% 7.05% 7.05% Planning Commission 0.00% 260.94% 260.94% Shoreline Commission 0.00% 19.96% 19.96% Parks & Recreation 0.00% 14.70% 14.70% Building Inspection 16.04% 18.18% 34.22% Planning Department 28.28% 37.18% 65.46% Prosecutor Non-Support 0.00% 16.32% 16.32% Sheriff 0.00% 13.99% 13.99% Sheriff Jail 35.50% 37.71 % 73.21 % Mental Health 0.00% 0.00% 0.00% Substance Abuse 0.00% 4.96% 4.96% Development Disabilities 0.00% 1.47% 1.47% County Roads 0.00% 2.78% 2.78% Solid Waste 0.00% 6.98% 6.98% Equipment Rental 0.00% 1.89% 1.89% 911 Communications 0.00% 10.97% 10.97% Jail Per Diem $60.06 Source Exhibit 1-5 (Exhibit D) ~ VOI- 2A 'IJ, If: r"".. ~ 3 ~33 Jefferson County County Wide Indirect Cost Rates for Fiscal Year 1997 County-Wide Indirect Cost County-Wide Total Indirect Direct Cost (Exhibit E-5) (2) 95,582 33,800 22,697 55 39,987 84,468 154,260 10,634 240,537 204,389 687 15,015 3,478 92,575 36,916 17,575 9,686 I I I I I I I I I I I I I I I I I I I Department Health Division Juvenile & Family Court Planning Commission Shoreline Commission 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 (1) 1,826,276 479,366 8,698 277 272,093 464,664 414,849 65,145 1,719,500 541,987 0 302,833 237,319 3,327,706 528,891 928,829 88,278 Indirect Cost Rate Col-2 / Col-l (3) 5.23% 7.05% 260.94% 19.96% 14.70% 18.18% 37.18% 16.32% 13.99% 37.71 % 0.00% 4.96% 1.47% 2.78% 6.98% 1.89% 10.97% (Exhibit D, Schedule 1) , VOL 24 r~c'r ~. 3 ~D4 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 1997 Departmental Indirect Cost Rates Departmental Indirect Direct Indirect Cost Rate Department (1) (2) (3) Health Division 1,826,276 0 0.00% Juvenile & Family Court 479,366 0 0.00% Planning Commission 8,698 0 0.00% Shoreline Commission 277 0 0.00% Parks & Recreation 272,093 0 0.00% Building Inspection 400,437 64,227 16.04% Planning Department 323,400 91,449 28.28% Prosecutor Non-Support 65,145 0 0.00% Sheriff 1,719,500 0 0.00% Sheriff Jail 541,987 192,417 35.50% Mental Health 0 0 0.00% Substance Abuse 302,833 0 0.00% Development Disabilities 237,319 0 0.00% County Roads 3,327,706 0 0.00% Solid Waste 528,891 0 0.00% Equipment Rental 928,829 0 0.00% 911 Communications 88,278 0 0.00% (Exhibit D, Schedule 2) ~vo'- 24 r~G~ ~. 3 ~J5 I I I I I I I I I I I I I I I I I I I SUMMARY OF THE FISCAL YEAR 1997 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 administrative cost being allocated and the amount being allocated from each cost center. The last column of Exhibit F, schedule 4, shows the cost allocated to each operating division. It identifies the total indirect cost allocated to each operating division. (Exhibit E) ~ VOL 24 r~G~ ~. 3GD6 I Jefferson County Summary Allocation for Fiscal Year 1997 I çounty Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation I (1) (2) (3) (4) (5) Central Service Costs 0 I County Courthouse $81,879 ($81,879) Castle Hill 214,287 0 ($214,287) Correctional Center 88,428 0 0 ($88,428) I Equipment Depreciation 35,476 0 0 0 ($35,476) Facilities Courthouse 207,372 0 0 0 257 Facilities Correctional 105,248 0 0 0 120 I Facilities Multi-Service 21,142 0 0 0 58 Public Services 40,779 1,290 0 0 264 County Administration 38,757 0 0 0 0 I Clerk of Board 27,258 1,083 0 0 159 Personnel 101,041 946 0 0 106 Civil Service 1,357 172 0 0 15 I General Insurance 176,311 0 0 0 0 Prosecuting Attorney 191,074 2,700 0 0 331 Auditor Payroll Actg 49,363 1,286 0 0 133 I Auditor-General Ledger 59,695 1,286 0 0 200 Treasurer's Office 81,867 5,468 0 0 750 State Examiner 26,986 0 0 0 0 I Infonnation Services 390,368 1,926 0 0 0 Direct Activities I Assessor 7,484 0 0 2,181 Auditor-Licensing 3,123 0 0 1,549 I Auditor-Elections 1,950 0 0 234 Board of Equalization 344 0 0 15 Clerk of Board 1,238 0 0 36 I Commissioners Office 3,480 O. 0 953 Planning Commission 0 0 0 0 Shoreline Commission 0 0 0 0 I Cooperative Extension 0 0 0 2,888 District Court 8,426 0 0 1,576 I I I I 24 ,. -3 ~O7 YQ!- dr)~ (Exhibit E, Schedule 1, 1 of 2) I --- I Jefferson County Summary Allocation for Fiscal Year 1997 I County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Dep"reciation I (1) (2) (3) (4) (5) Juvenile Services 6,290 0 0 865 Parks & Recreation 0 0 0 1,657 I Plnng. & Community Dp. 5,561 0 0 644 Prosecuting Attny..Crim 5,630 0 0 132 Prosecuting Attny.-Chld 860 0 0 50 I Coroner 0 0 0 0 Sheriff 1,135 0 21,978 6,856 Sheriff-Jail 0 0 63,305 5,349 I 911 Communications 3,144 1,174 Superior Court 17,175 0 0 0 Human Services Admin. 0 108 0 0 I Mental Health 0 0 0 0 Substance Abuse 0 0 0 0 Developmental Disabilities 0 0 0 0 I County Fair 0 0 0 0 Law Library 0 0 0 0 Domestic Violence 0 0 0 72 I 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 Permit Center 0 (5,955) 0 1,740 Animal Contrl Services 0 0 0 687 Clerk of the Court 3,026 0 0 4,424 I Outside Services 0 0 0 0 Billed Services 0 220,134 0 0 I TOTAL COSTS $1,938,688 I I I I I ~. VOL 24 rAC~ - 3~J8 (Exhibit E, Schedule.l, 2 of 2) I I Jefferson County Summary Allocation for Fiscal Year 1997 I Facilities Facilities Facilities Public County Organizations Courthouse Correctn\. Multi Services Administ. I (6) (7) (8) (9) (10) Central Service Costs I County Courthouse Castle Hill Correctional Center I Equipment Depreciation Facilities Courthouse ($207,629) Facilities Correctional 0 ($105,368) I Facilities Multi-Service 0 0 (21,200) Public Services 3,270 0 0 ($45,603) County Administration 0 0 0 0 ($38,757) I Clerk of Board 2,747 0 0 0 70 Personnel 2,398 0 0 414 259 Civil Service 436 0 0 0 3 I General Insurance 0 0 0 0 452 Prosecuting Attorney 6,846 0 0 0 490 Auditor Payroll Actg 3,262 0 0 0 127 I Auditor-General Ledger 3,262 0 0 0 153 Treasurer's Office 13,866 0 0 0 210 I State Examiner 0 0 0 0 69 Information Services 4,884 0 0 1,269 1,001 Direct Activities I Assessor 18,977 0 0 0 1,222 Auditor-Licensing 7,919 0 0 0 513 I Auditor-Elections 4,945 0 0 0 416 Board of Equalization 872 0 0 0 15 Clerk of Board 3,140 0 0 0 183 I Commissioners Office 8,826 0 0 0 742 Planning Commission 0 0 0 0 22 Shoreline Commission 0 0 0 0 1 I Cooperative Extension 0 0 0 795 385 District Court 21,366 0 0 0 1,344 I I I I 24 r ,- 3 ~J9 '. VOL r~~~ (Exhibit E, Schedule 2, 1 of2) I I I I Jefferson County Summary Allocation for Fiscal Year 1997 I I I I I Facilities Facilities Facilities Public County Organizations Courthouse Correctnl. Multi Services Administ. (6) (7) (8) (9) (10) Juvenile Services 15,951 0 0 0 1,229 Parks & Recreation 0 0 0 1,947 697 Plnng. & Community Dp. 14,102 0 0 1,610 1,298 Prosecuting Attny.-Crim 14,276 0 0 0 0 Prosecuting Attny.-Chld 2,180 0 0 0 O. Coroner 0 0 0 0 44 Sheriff 2,878 26,189 0 0 4,407 Sheriff-Jail 0 75,433 0 0 1,389 911 Communications 0 3,747 0 0 226 Superior Court 43,553 0 0 0 745 Human Services Admin. 0 0 0 9,824 4,681 Mental Health 0 0 0 0 0 Substance Abuse 0 0 0 2,130 776 Developmental Disabilities 0 0 0 378 608 County Fair 0 0 0 0 346 Law Library 0 0 0 0 24 Domestic Violence 0 0 0 0 0 County Road Admin. 0 0 0 4,279 8,529 County Road Design 0 0 0 2,911 0 County Road Maintenance 0 0 0 9,615 0 Solid Waste 0 0 0 3,050 1,356 Equipment Rental 0 0 0 2,328 2,381 Permit Center 0 0 0 3,965 1,285 Animal Contrl Services 0 0 0 1,090 443 Clerk of the Court 7,674 0 0 0 619 Outside Services 0 0 21,200 0 0 Billed Services .0 0 0 0 0 TOT AL COSTS I I I I I I I I I I I . VOL 24 rM,~ - 3~iO (Exhibit E, Schedule 2, 2 of 2) I Jefferson County Summary Allocation for Fiscal Year 1997 I Clerk of Civil General Prosecuting Organizations Board Personnel Service Insurance Attorney I (11) (12) (13) (14) (15) Central Service Costs I County Courthouse Castle Hill I Correctional Center Equipment Depreciation Facilities Courthouse I Facilities Correctional Facilities Multi.Service Public Services I County Administration Clerk of Board ($31,318) Personnel 156 ($105,320) I Civil Service 25 84 ($2,092) General Insurance 0 0 0 ($176,763) Prosecuting Attorney 617 2,087 0 4,949 ($209,093) I Auditor Payroll Actg 162 547 0 1,297 5,262 Auditor-General Ledger 187 631 0 1,497 5,262 Treasurer's Office 701 2,368 0 5,618 0 I State Examiner 0 0 0 0 0 Information Services 477 1,611 0 3,822 0 Direct Activities I Assessor 1,706 5,767 0 13,680 5,525 Auditor-Licensing 585 1,977 0 4,690 789 I Auditor-Elections 249 841 0 1,996 1,842 Board of Equalization 26 88 0 210 0 Clerk of Board 249 841 0 1,996 2,631 I Commissioners Office 447 1,510 o 3,582 32,622 Planning Commission 34 114 o 269 21,046 Shoreline Commission 1 4 o 10 o I Cooperative Extension 299 1,010 o 2,395 0 District Court 1,104 3,731 0 8,851 0 I I I I VOL 24 fM;~ 3~~1 I (Exhibit E, Schedule 3, 1 of2) I Jefferson County Summary Allocation for Fiscal Year 1997 I Clerk of Civil General Prosecuting Organizations Board Personnel Service Insurance Attorney I (11) (12) (13) (14) (15) Juvenile Services 1,007 3,403 a a a I Parks & Recreation 732 2,474 a 5,867 789 Plnng. & Community Dp. . 737 2,490 a 5,907 97,023 Prosecuting Attny.-Crim 729 2,465 a 5,847 a I Prosecuting Attny.-Chld 164 555 a 1,317 a Coroner a a a a a Sheriff 3,861 13,049 1,566 30,952 a I Sheriff-Jail 1,296 4,379 526 10,387 a 911 Communications 7 25 a 60 a Superior Court 134 454 a a 0 I Human Services Admin. 3,692 12,477 a 29,595 789 Mental Health a a a a a Substance Abuse 800 2,705 a 6,416 a I Developmental Disabilities 142 480 a 1,138 a County Fair a a a a a Law Library a a a a 789 I Domestic Violence a a 0 a 0 County Road Admin. 1,608 5,435 a a 10,523 County Road Design 1,094 3,698 a 0 1,052 I County Road Maintenance 3,613 '12,212 0 0 2,105 Solid Waste 1,146 3,874 a 9,190 5,262 Equipment Rental 875 2,957 a a a I Permit Center 1,490 5,035 0 11,944 7,892 Animal Contd Services 410 1,384 0 3,283 2,]05 Clerk of the Court 756 2,553 a a 5,788 I Outside Services a a a a a Billed Services a 0 a a a I TOTAL COSTS I I I I I ~VOL 24 r~G~ 3 ~.12 I (Exhibit E, Schedule 3, 2 of2) I Jefferson County Summary Allocation for Fiscal Year 1997 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 Public Services I County Administration Clerk of Board Personnel I Civil Service General Insurance Prosecuting Attorney I Auditor Payroll Actg ($61,438) Auditor-General Ledger 378 ($72,550) Treasurer's Office 1,418 562 ($112,828) I State Examiner 0 0 0 ($27,055) Infonnation Services 965 1,941 734 $733 ($409,729) Direct Activities I Assessor 3,454 676 947 895 49,497 Auditor-Licensing 1,184 922 754 376 16,968 I Auditor-Elections 504 1,532 327 305 7,221 Board of Equalization 53 27 0 11 758 Clerk of Board 504 136 0 134 7,221 I Commissioners Office 904 1,020 67 544 12,961 Planning Commission 68 153 0 16 975 Shoreline Commission 3 0 0 1 36 I Cooperative Extension 605 1,167 27 282 8,665 District Court 2,234 3,948 3,276 985 32,023 I I I I . VOL 24 r~r,~ - 3 ~J_3 I (Exhibit E, Schedule 4, 1 of 2) I Jefferson County Summary Allocation for Fiscal Year 1997 I Auditor Auditor Treasurer's State Information I Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Juvenile Services 2,038 1,723 394 900 0 I Parks & Recreation 1,481 1,849 754 511 21,228 Plnng. & Community Dp. 1,491 1,074 0 951 21,373 Prosecuting Attny.-Crim 1,476 1,194 267 0 21,156 I Prosecuting Attny.-Chld 333 376 33 o 4,766 Coroner 0 109 0 32 0 Sheriff 7,814 2,803 1,828 3,229 111,991 I Sheriff-Jail 2,622 1,102 0 1,018 37,583 911 Communications 15 491 414 166 217 Superior Court 272 3,735 0 546 0 I Human Services Admin. 7,471 6,588 16,928 3,430 0 Mental Health o 0 687 0 0 Substance Abuse 1,620 0 0 569 0 I Developmental Disabilities 287 0 o 446 0 County Fair 0 1,298 967 253 0 Law Library 0 93 167 18 0 I Domestic Violence 0 0 0 0 0 County Road Admin. 3,255 4,101 2,769 6,249 0 County Road Design 2,214 0 0 0 0 I County Road Maintenance 7,313 0 0 0 0 Solid Waste 2,320 4,254 5,471 993 0 Equipment Rental 1,771 4,684 834 1,744 o I Pennit Center 3,015 1,080 8,821 942 43,215 Animal Contrl Services 829 1,232 5,678 324 11.878 Clerk of the Court 1,529 453 2,662 454 0 I Outside Services 0 22,227 58,022 0 0 Billed Services 0 0 0 0 0 I TOTAL COSTS I I I I I '. VOL 24 rM]~ 3 :=J- 4 I (Exhibit E, Schedule 4, 2 of2) I Jefferson County Summary Allocation for Fiscal Year 1997 I Total Costs (21) I Organizations Central Service Costs I County Courthouse Castle Hill Correctional Center I Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services County Administration Clerk of Board Personnel Civil Service General Insurance Prosecuting AttOrney Auditor Payroll Actg Auditor-General Ledger Treasurer's Office I I I I I State Examiner Information Services Direct Activities I Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Shoreline Commission Cooperative Extension District Court Il2,011 41,347 22,360 2,420 18,308 67,658 22,697 55 18,515 88,865 I I I I I I I I (Exhibit E, Schedule 5, 1 of2) : 1,'01- 24 F~r;~ .- 3~~s I Jefferson County Summary Allocation for Fiscal Year 1997 I I Organizations Total Costs I 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 (21) 33,800 39,987 154,260 53,174 10,634 185 240,537 204,389 9,686 66,614 95,582 687 15,015 3,478 2,864 1,090 72 46,748 10,970 34,858 36,916 17,575 84,468 29,342 29,938 101,450 220,134 I Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny.-Crim Prosecuting Attny..Chld Coroner Sheriff Sheriff-Jail I I I I I I I I TOTAL COSTS $1,938,688 I I I I I , VOL 24 r~r,¡:- - 3~~6 I (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 1997 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) ~VOL 2 4 UC~ ~. 3 :::;-1 7 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 1997 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 4,279 2,911 9,615 3,050 2,328 County Administration 8,529 0 0 1,356 2,381 Clerk of Board 1,608 1,094 3,613 1,146 875 Personnel 5,435 3,698 12,212 3,874 2,957 Civil Service 0 0 0 0 0 CJenerallnsurance 0 0 0 9,190 0 Prosecuting Attorney 10,523 1,052 2,105 5,262 0 Auditor Payroll Actg 3,255 2,214 7,313 2,320 1,771 Auditor-General Ledger 4,101 0 0 4,254 4,684 Treasurer's Office 2,769 0 0 5,471 834 State Examiner 6,249 0 0 993 1,744 Information Services 0 0 0 0 0 Total 46,748 10,970 34,858 36,916 17,575 VOI- 24 r,~C~ ~,3 ~l_8 (Exhibit F, Schedule 1) I I I I I I I I I I I I I I I I I I I DET AIL ALLOCATION OF ADMINISTRATIVE COST The following schedules show the allocation of each indirect cost center and show 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 explanation of the related schedule. a. Detailed Allocation for Fiscal Year 1997 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 1997 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 1997 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) " VOI- 2 4 r~l,~ 3~-19 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 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. Infonnation Services ,VOL 24 r~G~ .-3 ~ ()O - u ,"I", " 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 31,1998 and 1999 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 $1,909,192. The use allowances are computed on a 25 year estimated life and, as of 1996, total $81,879 per year. Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building. .VOL 24 f~~f;~- 3:-:21 (Exhibit H-l) I I Jefferson County Detail Allocation for Fiscal Year 1997 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Central Service Costs County Courthouse 23,808 100.00% ($81,879) ($81,879) Castle Hill 0 0.00% 0 0 Correctional Center 0 0.00% 0 0 Equipment Depreciation 0 0.00% 0 0 Facilities Courthouse 0 0.00% 0 0 Facilities Correctional 0 0.00% 0 0 Facilities Multi-Service 0 0.00% 0 0 Public Services 375 1.58% 1,290 1,290 County Administration 0 0.00% 0 0 Clerk of Board 315 1.32% 1,083 1,083 Personnel 275 1.16% 946 946 Civil Service 50 0.21% 172 172 General Insurance 0 0.00% 0 0 Prosecuting Attorney 785 3.30% 2,700 2,700 Auditor Payroll Actg 374 1.57% 1,286 1,286 Auditor-General Ledger 374 1.57% 1,286 1,286 Treasurer's Office 1,590 6.68% 5,468 5,468 State Examiner 0 0.00% 0 0 Infonnation Services 560 2.35% 1,926 1,926 Direct Activities Assessor 2,176 9.14% 7,484 7,484 Auditor-Licensing 908 3.81% 3,123 3,123 Auditor-Elections 567, 2.38% 1,950 1,950 Board of Equalization 100 0.42% 344 344 Clerk of Board 360 1.51% 1,238 1,238 Commissioners Office 1,012 4.25% 3,480 3,480 Planning Commission 0 0.00% 0 0 Shoreline Commission 0 0.00% 0 0 Cooperative Extension 0 0.00% 0 0 District Court 2,450 10.29% 8,426 8,426 I I I I I I I I I I I I I I I I ~VOL 24 rM,~ '" 3:=22 I (Exhibit H, Schedule la, I of2) I Jefferson County Detail Allocation for Fiscal Year 1997 I County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) I Juvenile Services 1,829 7.68% 6,290 6,290 Parks & Recreation 0 0.00% 0 0 I Plnng. & Community Dp. 1,617 6.79% 5,561 5,561 Prosecuting Attny.-Crim 1,637 6.88% 5,630 5,630 Prosecuting Attny.-Chid 250 1.05% 860 860 I Coroner 0 0.00% 0 0 Sheriff 330 1.39% 1,135 1,135 I Sheriff-Jail 0 0.00% 0 0 911 Communications 0 0.00% 0 0 Superior Court 4,994 20.98% 17,175 17,175 I Human Services Admin. 0 0.00% 0 0 Mental Health 0 0.00% 0 0 Substance Abuse 0 0.00% 0 0 I Developmental Disabilities 0 0.00% 0 0 County Fair 0 0.00% 0 0 Law Library 0 0.00% 0 0 I Domestic Violence 0 0.00% 0 0 County Road Admin. 0 0.00% 0 0 County Road Design 0 0.00% 0 0 I County Road Maintenance 0 0.00% 0 0 Solid Waste 0 0.00% 0 0 Equipment Rental 0 0.00% 0 0 I Permit Center 0 0.00% 0 0 Animal Contrl Services 0 0.00% 0 0 Clerk ofthe Court 880 3.70% 3,026 3,026 I Outside Services 0 0.00% 0 0 Billed Services 0 0.00% 0 0 I I I I I I ~ VOL 24 ' ~ r'; 3~'-')3 r "", - u~' I (Exhibit H, Schedule 1 a, 2 of 2) I Computation ofIndirect Costs Cost Object County Courthouse. Costs Personnel Services Services and Supplies 81,879 Capital Outlay Subtotal $81,879 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $81,879 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 Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle HilI 0 County Courthouse 0 0 Total Allocable Costs $81,879 I I I I I I I I I I I I I I I I I VOI- 2 4 rA(;~ I (Exhibit H, Schedule 1 b,) 3 Ä ')" u~"'t 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, 1998 and 1999 Castle Hill Building Expense The Castle Hill Building Expenses represent the cost of leasing Building. The Castle Hill Building expense is estimated to be $214,287. The Castle Hill Building is now billed to all users based on the ~stimated costs. Basis of Allocation The basis of allocation for the building expense is the square footage occupied by each department/division within the building. VOL 24 r~~o: '-3 ~25 (Exhibit H-2) I Jefferson County Detail Allocation for Fiscal Year 1997 Castle Hill I Organizations Units Percentage Allocation Billed Costs Net Balance I (7) (8) (9) (10) (11) Central Service Costs I County Courthouse Castle Hill 11,320 100.00% ($214,287) ($214,287) Correctional Center 0.00% 0 0 0 I Equipment Depreciation 0.00% 0 0 0 Facilities Courthouse 0.00% 0 0 0 Facilities Correctional 0.00% 0 0 0 I Facilities Multi-Service 0.00% 0 0 0 Public Services 0.00% 0 0 0 County Administration 0.00% 0 0 0 I Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Civil Service 0.00% 0 0 0 I General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 I Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 I Information Services 0.00% 0 0 0 Direct Activities I Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 I Auditor-Elections 0.00% 0 0, 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 I Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Shoreline Commission 0.00% 0 0 0 I Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 I I I I 24 r~G~ 3-'-)6 . 1.,'01- ",-;."';,' I (Exhibit H, Schedule 2a, 1 of 2) r- 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 1997 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. 7,920 69.96% 149,925 149,817 108 Mental Health 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 Domestic Violence 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Permit Center 3,400 30.04% 64,362 70,317 (5,955) Animal Contrl Services 0.00% 0 0 0 Clerk ofthe Court 0.00% 0 0 0 Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 (220,134) 220,134 , VOL 2 4: r~r)~ -- 3~27 (Exhibit H, Schedule 2a, 2 of 2) I I Computation of Indirect Costs Cost Object Castle Hill Costs Personnel Services $25,417 Services and Supplies 188,870 Capital Outlay Subtotal $214,287 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $214,287 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 Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill 0 County Courthouse 0 0 Total Allocable Costs $214,287 I I I I I I I I I I I I I I I I , VOL 24 r~.Œ' =3 :=28 I (Exhibit H, Schedule 2b,) 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 31,1998 and 1999 Correctional Center Building Depreciation The Correctional Building Depreciation represents the arnlUal depreciation on tills 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 $155,214. The use allowance is computed on a 25 year estimated life and totals $6,209 per year. Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building. VOL 24 r~C~- 3 ::29 (Exhibit H-3) I Jefferson County Detail Allocation for Fiscal Year 1997 I Correctional Center Organizations Units Percentage Allocation Billed Costs Net Balance I (12) (13) (14) (15) (16) Central Service Costs I County Courthouse Castle Hill Correctional Center 17,015 100.00% ($88,428) ($88,428) I Equipment Depreciation 0.00% 0 0 0 Facilities Courthouse 0.00% 0 0 0 Facilities Correctional 0.00% 0 0 0 I Facilities Multi-Service 0.00% 0 0 0 Public Services 0.00% 0 0 0 County Administration 0.00% 0 0 0 I Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Civil Service 0.00% 0 0 0 I General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 I Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 I Infonnation Services 0.00% 0 0 0 Direct Activities I Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 I Auditor-Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 I Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 I Shoreline Commission 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 I I I I VOL 24 rAG: - 3 ~,30 I (Exhibit H, Schedule 3a, 1 of 2) I Jefferson County Detail Allocation for Fiscal Year 1997 Correctional Center I Organizations Units Percentage Allocation Billed Costs Net Balance (12) (13) (14) (15) (16) I Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 I Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 I Coroner 0.00% 0 0 0 Sheriff 4,229 24.85% 21,978 0 21,978 I Sheriff-Jail 12,181 71.59% 63,305 0 63,305 911 Communications 605 3.56% 3,144 0 3,144 Superior Court 0.00% 0 0 0 I Human Services Admin. 0.00% 0 0 0 Mental Health 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 I Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 I Domestic Violence 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 I County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 I Permit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 I Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 0 0 I I I I I I 24 r~(J~ 3r-ry1 VOL uU I (Exhibit H, Schedule 3a, 2 of 2) I Computation of Indirect Costs Cost Object Correctional Center Costs Personnel Services Services and Supplies 88,428 Capital Outlay Subtotal $88,428 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $88,428 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 Facilities Multi.Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill 0 County Courthouse 0 0 Total Allocabh~ Costs $88,428 I I I I I I I I I I I I I I I I I VOL 24 "r',. r '""- I (Exhibit H, Schedule 3b,) 3 ro 'f') .,. ,-"vA;" 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 31,1998 and 1999 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) VOL 2 4: rAG~ 3"""""3 LóLÌ I Jefferson County Detail Allocation for Fiscal Year 1997 I Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) I Central Service Costs I County Courthouse Castle Hill Correctional Center 1 Equipment Depreciation 531,877 100.00% ($35,476) ($35,476) Facilities Courthouse 3,858 0.73% 257 0 257 Facilities Correctional 1,800 0.34% 120 0 120 I Facilities Multi-Service 875 0.16% 58 0 58 Public Services 3,964 0.75% 264 0 264 County Administration 0 0.00% 0 0 0 I Clerk of Board 2,391 0.45% 159 0 159 Personnel 1,594 0.30% 106 0 106 Civil Service 220 0.04% 15 0 15 I General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 4,962 0.93% 331 0 331 Auditor Payroll Actg 2,000 0.38% 133 0 133 I Auditor-General Ledger 3,000 0.56% 200 0 200 Treasurer's Office 11,245 2.11% 750 0 750 State Examiner 0 0.00% 0 0 0 I. Infonnation Services 0 0.00% 0 0 0 Direct Activities I Assessor 32,699 6.15% 2,181 0 2,181 Auditor-Licensing 23,219 4.37% 1,549 0 1,549 1 Auditor-Elections 3,501 0.66% 234 0 234 Board of Equalization 224 0.04% 15 0 15 Clerk of Board 547 0.10% 36 0 36 I Commissioners Office 14,283 2.69% 953 0 953 Planning Commission 0 0.00% 0 0 0 Shoreline Commission 0 0.00% 0 0 0 I Cooperative Extension 43,301 8.14% 2,888 0 2,888 District Court 23,630 4.44% 1,576 0 1,576 I I I I VOL 24 r~.C~ -. 3 ~34 I (Exhibit H, Schedule 4a, 1 of2) I Jefferson County Detail Allocation for Fiscal Year 1997 I Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance I (17) (18) (19) (20) (21) Juvenile Services 12,969 2.44% 865 0 865 Parks & Recreation 24,845 4.67% 1,657 0 1,657 I Plnng. & Community Dp. 9,648 1.81 % 644 0 644 Prosecuting Attny.-Crim 1,982 0.37% 132 0 132 I Prosecuting Attny.-Chld 745 0.14% 50 0 50 Coroner 0.00% 0 0 0 Sheriff 102,788 19.33% 6,856 0 6,856 I Sheriff.Jail 80,200 15.08% 5,349 0 5,349 911 Communications 17,600 3.31% 1,174 0 1,174 Superior Court 0 0.00% 0 0 0 I 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 I Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 0 0.00% 0 0 0 I Domestic Violence 1,078 0.20% 72 0 72 County Road Admin. 0 0.00% 0 0 0 County Road Design 0 0.00% 0 0 0 I 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 I Permit Center 26,084 4.90% 1,740 0 1,740 Animal Contrl Services 10,298 1.94% 687 0 687 Clerk of the Court 66,327 12.47% 4,424 0 4,424 I Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 I I I I I I VOL 24 ¡.~[;~ 3.-.ryr' . uu':> I (Exhibit H, Schedule 4a, 2 of2) --------- I I I I I I I I I I I I I I I I I I I Computation of Indirect Costs Cost Object Equipment Depree. Costs Personnel Services $0 Services and Supplies 35,476 Capital Outlay Subtotal $35,476 Less: Capital Outlay $0 General Government Billed Services 0 $0 Total Allowable Costs $35,476 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 Facilities Multi.Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center 0 Castle Hill 0 County Courthouse 0 $0 Total Allocable Costs $35,476 ','01- (Exhibit H, Schedule 4b,) 24 rM;~ ~- ~36 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 31,1998 and 1999 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. ~VOL 24 "(:: r" ]- 3 ~ry7 . ~-' L,) (Exhibit H-5) I I Jefferson County Detail Allocation for Fiscal Year 1997 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% ($207,629) ($207,629) Facilities Correctional 0 0.00% 0 0 0 Facilities Multi-Service 0 0.00% 0 0 0 Public Services 375 1.58% 3,270 0 3,270 County Administration 0 0.00% 0 0 0 Clerk of Board 315 1.32% 2,747 0 2,747 Personnel 275 1.16% 2,398 0 2,398 Civil Service 50 0.21% 436 0 436 General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 785 3.30% 6,846 0 6,846 Auditor Payroll Actg 374 1.57% 3,262 0 3,262 Auditor-General Ledger 374 1.57% 3,262 0 3,262 Treasurer's Office 1,590 6.68% 13,866 0 13,866 State Examiner 0 0.00% 0 0 0 InfonTIation Services 560 2.35% 4,884 0 4,884 Direct Activities Assessor 2,176 9.14% 18,977 0 18,977 Auditor-Licensing 908 3.81% 7,919 0 7,919 Auditor-Elections 567 2.38% 4,945 0 4,945 Board of Equalization 100 0.42% 872 0 872 Clerk of Board 360 1.51% 3,140 0 3,140 Commissioners Office 1,012 4.25% 8,826 0 8,826 Planning Commission 0 0.00% 0 0 0 Shoreline Commission 0 0.00% 0 0 0 Cooperative Extension 0 0.00% 0 0 0 District Court 2,450 10.29% 21,366 0 21,366 I I I I I I I I I I I I I I I I VOL 24 rAG~! ~..3 :::38 I (Exhibit H, Schedule 5a, 1 of2) I Jefferson County Detail Allocation for Fiscal Year 1997 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Juvenile Services 1,829 7.68% 15,951 0 15,951 Parks & Recreation 0 0.00% 0 0 0 Plnng. & Community Dp. 1,617 6.79% 14,102 0 14,102 Prosecuting Attny.-Crim 1,637 6.88% 14,276 0 14,276 Prosecuting Attny..Chld 250 1.05% 2,180 0 2,180 Coroner 0 0.00% 0 0 0 Sheriff 330 1.39% 2,878 0 2,878 Sheriff.J ail 0 0.00% 0 0 0 911 Communications 0 0.00% 0 0 0 Superior Court 4,994 20.98% 43,553 0 43,553 Human Services Admin. 0 0.00% 0 0 0 Mental Health 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 0 0.00% 0 0 0 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 0 0.00% 0 0 0 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 0 0.00% 0 0 0 Equipment Rental 0 0.00% 0 0 0 Permit Center 0 0.00% 0 0 0 Animal Contd Services 0 0.00% 0 0 0 Clerk of the Court 880 3.70% 7,674 0 7,674 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 I I I I I I I I I I I I I I I I I I , 1,'01- 24 r~.C: - 3:::39 (Exhibit H, Schedule Sa, 2 of 2) I I Computation of Indirect Costs Cost Object Facilities Courthouse Costs Personnel Services $117,300 Services and Supplies 90,072 Capital Outlay Subtotal $207,372 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $207,372 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 Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation 257 Correctional Center 0 Castle Hill 0 County Courthouse 0 $257 Total Allocable Costs $207,629 I I I I I I I I I I I I I I I I VOL 24 fAŒ! ~,3 ~lO I (Exhibit H, Schedule Sb,) 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 31,1998 and 1999 Facilities Maintenance Correctional Center The County-wide Maintenance Budget is used by the County to maintain all county owned buildings. Correctional Center Maintenance includes expenditures for labor, electric service, and heat. Basis of Allocation The basis of allocation is square footage assigned to the jail and to the sheriffs department. VûL 2 A 'r.r::- ~ 3 =::.-11 Lf ,.\)- (Exhibit H-6) I 1 Jefferson County Detail Allocation for Fiscal Year 1997 Facilities Correctional I Organizations Units Percentage Allocation Billed Costs Net Balance (27) (28) (29) (30) (31) Central Service Costs County Courthouse Castle Hí1I Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional 17,015 100.00% ($105,368) ($105,368) Facilities Multi-Service 0.00% 0 0 0 Public Services 0.00% 0 0 0 County Administration 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Civil Service 0.00% 0 0 0 {}eneral Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 o 0 Auditor Payroll Actg 0.00% o 0 0 Auditor-General Ledger 0.00% o 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Infonnation Services 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor-Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Shoreline Commission 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 I I. I I I I I I I I I I I I I VOL 24 r~G~ 3~,12 I (Exhibit H, Schedule 6a, I of2) I Jefferson County Detail Allocation for Fiscal Year 1997 I Facilities Correctional Organizations Units Percentage Allocation Billed Costs Net Balance I (27) (28) (29) (30) (31) Juvenile Services 0.00% 0 0 0 I Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 I Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheríff 4,229 24.85% 26,189 0 26,189 I Sheriff-Jail 12,181 71.59% 75,433 0 75,433 911 Communications 605 3.56% 3,747 0 3,747 Superior Court 0.00% 0 0 0 I Human Services Admin. 0.00% 0 0 0 Mental Health 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 I Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 I Domestic Violence 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 I County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 I Pennit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 I Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 0 0 I I I I I I 1/01- 24 r ~~~ . 3 :=13 I (Exhibit H, Schedule 6a, 2 of 2) I Computation of Indirect Costs Cost Object Facilities CorrectnI. Costs Personnel Services $19,394 Services and Supplies 85,854 Capital Outlay Subtotal $105,248 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $105,248 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 Facilities Multi-Service Facilities Correctional Facilities Courthouse 0 Equipment Depreciation 120 Correctional Center 0 Castle Hill 0 County Courthouse 0 $120 Total Allocable Costs $105,368 I I I I I I I I I I I I I I I I I VOL 2 4 rAG~ I (Exhibit H, Schedule 6b,) . 3 ::1.4 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 31,1998 and 1999 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. VOL 24 rAG~ ~: 3 ~!5 (Exhibit H-7) I I Jefferson County Detail Allocation for Fiscal Year 1997 Facilities Multi~Service Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service 7,636 100.00% ($21,200) ($21,200) Public Services 0.00% 0 0 0 County Administration 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Civil Service 0.00% 0 0 0 General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Infonnation Services 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor-EJections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 '0 Planning Commission 0.00% 0 0 0 Shoreline Commission 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 I I I I I I I I I I I I I I I I VOL 24 rAC~ - 3=-::16 I (Exhibit H, Schedule 7a, 1 of2) I Jefferson County Detail Allocation for Fiscal Year 1997 Facilities Multi-Service I Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) I Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 I Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 I Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 I Sheriff-J ail 0.00% 0 0 0 911 Communications 0.00% 0 0 0 Superior Court 0.00% 0 0 0 I Human Services Admin. 0.00% 0 0 0 Mental Health 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 I Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 I Domestic Violence 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 I County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 I Permit Center 0.00% 0 0 0 Animal ContrI Services 0.00% 0 0 0 Clerk of tht< Court 0.00% 0 0 0 I Outside Services 7,636 100.00% 21,200 0 21,200 BilIed Services 0.00% 0 0 a I I I I I I i VOL 24 rH~ 3~17 I (Exhibit H, Schedule 7a, 2 of2) I Computation ofIndirect Costs Cost Object Facilities Multi. I Costs I Personnel Services $49 Services and Supplies 21,093 I Capital Outlay Subtotal $21,142 I Less: Capital Outlay $0 I General Government Billed Services $0 I Total Allowable Costs $21,142 Add Allocated Costs: I State Examiner Treasurer's Office I Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney I General Insurance Civil Service Personnel I Clerk of Board County Administration Public Services I Facilities Multi-Service Facilities Correctional 0 Facilities Courthouse 0 I Equipment Depreciation 58 Correctional Center 0 Castle Hill 0 I County Courthouse 0 $58 Total Allocable Costs $21,200 I I I I ';01- 24 r~~~ -3~18 ~. - (Exhibit H, Schedule 7b,) I 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 31,1998 and 1999 Public Services The Public Services function provides overall direction to all non elective departments. The cost ofthe 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. VOI- ?4 '~,..- '- t...,I,: 3~19 (Exhibit H-8) I Jefferson County Detail Allocation for Fiscal Year 1997 Public Services I Organizations Units Percentage Allocation Billed Costs Net Balance (37) (38) (39) (40) (41) I Central Service Costs I County Courthouse Castle Hill Correctional Center I Equipment Depreciation Facilities Courthouse Facilities Correctional I Facilities Multi-Service Public Services 137.69 100.00% ($45,603) ($45,603) County Administration 0.00 0.00% 0 0 0 I Clerk of Board 0.00 0.00% 0 0 0 Personnel 1.25 0.91% 414 0 414 Civil Service 0.00 0.00% 0 0 0 I 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 I Auditor-General Ledger 0.00 0.00% 0 0 0 Treasurer's Office 0.00 0.00% 0 0 0 State Examiner 0.00 0.00% 0 0 0 I Infonnation Services 3.83 2.78% 1,269 0 1,269 Direct Activities I Assessor 0.00 0.00% 0 0 0 Auditor-Licensing 0.00 0.00% 0 0 0 I Auditor-Elections 0.00 0.00% 0 0 0 Board of Equalization 0.00 0.00% 0 0 0 Clerk of Board 0.00 0.00% 0 0 0 I Commissioners Office 0.00 0.00% 0 0 0 Planning Commission 0.00 0.00% 0 0 0 Shoreline Commission 0.00 0.00% 0 0 0 I Cooperative Extension 2.40 1.74% 795 0 795 District Court 0.00 0.00% 0 0 0 I I I I VOL 24 UGf 3~50 I (Exhibit H, Schedule 8a, 1 of 2) I I I I I Jefferson County Detail Allocation for Fiscal Year 1997 Public Services Organizations Units Percentage Allocation Billed Costs Net Balance (37) (38) (39) (40) (41) Juvenile Services 0.00 0.00% 0 0 0 Parks & Recreation 5.88 4.27% 1,947 0 1,947 Plnng. & Community Dp: 4.86 3.53% 1,610 0 1,610 Prosecuting Attny.-Crim 0.00 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00 0.00% 0 0 0 Coroner 0.00 0.00% 0 0 0 Sheriff 0.00 0.00% 0 0 0 Sheriff-Jail 0.00 0.00% 0 0 0 911 Communications 0.00 0.00% 0 0 0 Superior Court 0.00 0.00% 0 0 0 Human Services Admin. 29.66 21.54% 9,824 0 9,824 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 6.43 4.67% 2,130 0 2,130 Developmental Disabilities 1.14 0.83% 378 0 378 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. 12.92 9.38% 4,279 O ' 4,279 County Road Design 8.79 6.38% 2,911 0 2,911 County Road Maintenance 29.03 21.08% 9,615 0 9,615 Solid Waste 9.21 6.69% 3,050 0 3,050 Equipment Rental 7.03 5.11% 2,328 0 2,328 Permit Center 11.97 8.69% 3,965 0 3,965 Animal Contrl Services 3.29 2.39% 1,090 0 1,090 Clerk of the Court 0.00 0.00% 0 0 0 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 I I I I I I I I I I I I I VOL 2 4 r~.G: 3:::51 I (Exhibit H, Schedule Sa, 2 of 2) I Computation of Indirect Costs Cost Object Public Services I Costs I Personnel Services $36,608 Services and Supplies 4,171 I Capital Outlay Subtotal $40,779 I Less: Capital Outlay 0 I General Government Billed Services I Total Allowable Costs $40,779 Add Allocated Costs: I State Examiner Treasurer's Office I Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney I General Insurance Civil Service Personnel I Clerk of Board County Administration Public Services I Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 3,270 I Equipment Depreciation 264 Correctional Center 0 Castle Hill 0 I County Courthouse $1,290 $4,824 Total Allocable Costs $45,603 I I I I VOi- 24 r~U: '3 ::52 I (Exhibit H, Schedule 8b,) 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, 1998 and 1999 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. " VOL 2 4: r~G~ 3::53 (Exhibit H-9) I I Jefferson County Detail Allocation for Fiscal Year 1997 County Administration Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services County Administration 15,121,501 100.00% ($38,757) ($38,757) Clerk of Board 27,258 0.18% 70 0 70 Personnel 70,783 0.47% 181 0 181 Civil Service 1,357 0.01% 3 0 3 General Insurance 176,311 1.17% 452 0 452 Prosecuting Attorney 191,074 1.26% 490 0 490 Auditor Payroll Actg 49,363 0.33% 127 0 127 Auditor-General Ledger 59,695 0.39% 153 0 153 Treasurer's Office 81,867 0.54% 210 0 210 State Examiner 26,986 0.18% 69 0 69 Infonnation Services 390,368 2.58% 1,001 0 1,001 Direct Activities Assessor 476,600 3.15% 1,222 0 1,222 Auditor-Licensing 199,973 1.32% 513 0 513 Auditor-Elections 162,216 1.07% 416 0 416 Board of Equalization 5,968 0.04% 15 0 15 Clerk of Board 71,281 0.47% 183 0 183 Commissioners Office 319,947 2.12% 820 0 820 Planning Commission 8,698 0.06% 22 0 22 Shoreline Commission 277 0.00% 1 0 1 Cooperative Extension 150,037 0.99% 385 0 385 District Court 524,436 3.47% 1,344 0 1,344 I I I I I I I I I I I I I I I I VOI- 24 rM;~ 3~54 I (Exhibit H, Schedule 9a, I of 2) I Jefferson County Detail Allocation for Fiscal Year 1997 I County Administration Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) I Juvenile Services 479,366 3.17% 1,229 0 1,229 Parks & Recreation 272,093 1.80% 697 0 697 I Plnng. & Community Dp. 506,298 3.35% 1,298 0 1,298 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny.-Ch1d 0 0.00% 0 0 0 I Coroner 17,032 0.11% 44 0 44 Sheriff 1,719,500 11.37% 4,407 0 4,407 I Sheriff-J ail 541,987 3.58% 1,389 0 1,389 911 Communications 88,278 0.58% 226 0 226 Superior Court 290,596 1.92% 745 0 745 I Human Services Admin. 1,826,276 12.08% 4,681 0 4,681 Mental Health 0 0.00% 0 0 0 Substance Abuse 302,833 2.00% 776 0 776 I Developmental Disabilities 237,319 1.57% 608 0 608 Co,unty Fair 134,874 0.89% 346 0 346 Law Library 9,363 0.06% 24 0 24 I Domestic Violence 0 0.00% 0 0 0 County Road Admin. 3,327,706 22.01% 8,529 0 8,529 County Road Design 0 0.00% 0 0 0 I County Road Maintenance 0 0.00% 0 0 0 Solid Waste 528,891 3.50% 1,356 0 1,356 ~quipment Rental 928,829 6.14% 2,381 0 2,381 I Pennit Center 501,420 3.32% 1,285 0 1,285 Animal Contrl Services 172,748 1.14% 443 0 443 Clerk of the Court 241,597 1.60% 619 0 619 I Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 I I I I I I VOL 24 r~f,~ 3~55 I (Exhibit H, Schedule 9a, 2 of2) . I Cost Object I Personnel Services Services and Supplies Capital Outlay I Subtotal I Less: Capital Outlay General Government Billed Services I I Total Allowable Costs Add Allocated Costs: I State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Civil Service Personnel Clerk of Board I I I County Administration Public Services Facilities Multi-Service Facilities ColTectionaI Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse I I I I Total Allocable Costs I I I I Computation of Indirect Costs County Administration $0 Costs $34,793 3,964 0 $38,757 $0 0 0 0 0 0 0 0 0 $38,757 $0 (Exhibit H. Schedule 9b,) $38,757 VOL 24 rAŒ 3 := 56 County Administritive Description I I I I I I I I I I I I I I I I I Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,1998 and 1999 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. _VOL 24 r~.C: 3~57 (Exhibit H-1O) Jefferson County Detail Allocation for Fiscal Year 1997 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) I Central Service Costs I County Courthouse Castle Hill Correctional Center I Equipment Depreciation Facilities Courthouse Facilities Correctional I Facilities Multi-Service Public Services County Administration I Clerk of Board 251.61 100.00% ($31,318) ($31,318) Personnel 1.25 0.50% 156 0 156 Civil Service 0.20 0.08% 25 0 25 I General Insurance 0.00 0.00% 0 0 0 Prosecuting Attorney 4.96 1.97% 617 0 617 Auditor Payroll Actg 1.30 0.52% 162 0 162 I Auditor-General Ledger 1.50 0.60% 187 0 187 Treasurer's Office 5.63 2.24% 701 0 701 State Examiner 0.00 0.00% 0 0 0 I Information Services 3.83 1.52% 477 0 477 Direct Activities I Assessor 13.71 5.45% 1,706 0 1,706 Auditor-Licensing 4.70 1.87% 585 0 585 I Auditor-Elections 2.00 0.79% 249 0 249 Board of Equalization 0.21 0.08% 26 0 26 Clerk of Board 2.00 0.79% 249 0 249 I Commissioners Office 3.59 1.43% 447 0 447 Planning Commission 0.27 0.11% 34 0 34 Shoreline Commission 0.01 0.00% 1 0 1 I Cooperative Extension 2.40 0.95% 299 0 299 District Court 8.87 3.53% 1,104 0 1,104 I I I I '- VOL 24 rM;~ 3 :::58 (Exhibit H, Schedule lOa, 1 of2) I Jefferson County Detail Allocation for Fiscal Year 1997 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) Juvenile Services 8.09 3.22% 1,007 0 1,007 Parks & Recreation 5.88 2.34% 732 0 732 I Plnng. & Community Dp. 5.92 2.35% 737 0 737 Prosecuting Attny.-Crim 5.86 2.33% 729 0 729 Prosecuting Attny.-Chld 1.32 0.52% 164 0 164 I Coroner 0.00 0.00% 0 0 0 Sheriff 31.02 12.33% 3,861 0 3,861 Sheriff-Jail 10.41 4.14% 1,296 0 1,296 I 911 Communications 0.06 0.02% 7 0 7 Superior Court 1.08 0.43% 134 0 134 Human Services Admin. 29.66 11.79% 3,692 0 3,692 I Mental Health 0.00 0.00% 0 0 0 Substance Abuse 6.43 2.56% 800 0 800 Developmental Disabilities 1.14 0.45% 142 0 142 I County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 I Domestic Violence 0.00 0.00% 0 0 0 County Road Admin. 12.92 5.13% 1,608 0 1,608 County Road Design 8.79 3.49% 1,094 0 1,094 I County Road Maintenance 29.03 11.54% 3,613 0 3,613 Solid Waste 9.21 3.66% 1,146 0 1,146 Equipment Rental 7.03 2.79% 875 0 875 I Permit Center 11.97 4.76% 1,490 0 1,490 Animal Contrl Services 3.29 1.31% 410 0 410 Clerk of the Court 6.07 2.41% 756 0 756 I Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 I I I I I .VOL 24 f-~~~ 3 :::59 I (Exhibit H, Schedule lOa, 2 of 2) I I Computation of Indirect Costs Cost Object Clerk of Board Costs Personnel Services $18,627 Services and Supplies 8,631 Capital Outlay 0 Subtotal $27,258 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $27,258 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 70 Public Services 0 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 2,747 Equipment Depreciation 159 Correctional Center 0 Castle Hill 0 County Courthouse 1,083 $4,060 Total Allocable Costs $31,318 I I I I I I I I I I I I I I I I I VOL I (Exhibit H, Schedule lOb,) 24 r~C~ 3:::50 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 31,1998 and 1999 Personnel The persOlUlel function is a new function established to provide personnel support to departments throughout the County. The personnel Unit will provide a uniform policy and provide screening and testing of new applicants. Basis of Allocation The Personnel Office will be allocated based on the number of full time equivalent staff in each department/division. ~ VOL 2 4 r ~rç r ~ ). 3;::31 (Exhibit H-l1) I Jefferson County Detail Allocation for Fiscal Year 1997 Personnel I Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) I Central Service Costs I County Courthouse Castle Hill Correctional Center I Equipment Depreciation Facilities Courthouse Facilities Correctional I Facilities Multi-Service Public Services County Administration I Clerk of Board Personnel 250.36 100.00% ($105,320) ($105,320) Civil Service 0.20 0.08% 84 0 84 I General Insurance 0.00 0.00% 0 0 0 Prosecuting Attorney 4.96 1.98% 2,087 0 2,087 Auditor Payroll Actg 1.30 0.52% 547 0 547 I Auditor-General Ledger 1.50 0.60% 631 0 631 Treasurer's Office 5.63 2.25% 2,368 0 2,368 State Examiner 0.00 0.00% 0 0 0 I Infonnation Services 3.83 1.53% 1,611 0 1,611 Direct Activities I Assessor 13.71 5.48% 5,767 0 5,767 Auditor-Licensing 4.70 1.88% 1,977 0 1,977 I Auditor-Elections 2.00 0.80% 841 0 841 Board of Equalization 0.21 0.08% 88 0 88 Clerk of Board 2.00 0.80% 841 0 841 I Commissioners Office 3.59 1.43% 1,510 0 1,510 Planning Commission 0.27 0.11% 114 0 114 Shoreline Commission 0.01 0.00% 4 0 4 I Cooperative Extension 2.40 0.96% 1,010 0 1,010 District Court 8.87 3.54% 3,731 0 3,731 I I I 24 3 ~ "'2 I .VOL ',1ft:" UlO I"", - I (Exhibit H, Schedule lla, 1 of2) I Jefferson County Detail Allocation for Fiscal Year 1997 Personnel I Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) I Juvenile Services 8.09 3.23% 3,403 0 3,403 Parks & Recreation 5.88 2.35% 2,474 0 2,474 I Plnng. & Community Dp. 5.92 2.36% 2,490 0 2,490 Prosecuting Attny.-Crim 5.86 2.34% 2,465 0 2,465 I Prosecuting Attny.-Chld 1.32 0.53% 555 0 555 Coroner 0.00 0.00% 0 0 0 Sheriff 31.02 12.39% 13,049 0 13,049 I Sheriff~Jail 10.41 4.16% 4,379 0 4,379 911 Communications 0.06 0.02% 25 0 25 Superior Court 1.08 0.43% 454 0 454 I Human Services Admin. 29.66 11.85% 12,477 0 12,477 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 6.43 2.57% 2,705 0 2,705 I Developmental Disabilities 1.14 0.46% 480 0 480 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 I Domestic Violence 0.00 0.00% 0 0 0 County Road Admin. 12.92 5.16% 5,435 0 5,435 . County Road Design 8.79 3.5]% 3,698 0 3,698 I County Road Maintenance 29.03 11.60% 12,212 0 12,212 Solid Waste 9.21 3.68% 3,874 0 3,874 Equipment Rental 7.03 2.81% 2,957 0 2,957 I Permit Center 11.97 4.78% 5,035 0 5,035 Animal ContrI Services 3.29 1.31% 1,384 0 1,384 Clerk of the Court 6.07 2.42% 2,553 0 2,553 I Outside Services 0.00 0.00% 0 0 0 Billed Services 0:00 0.00% 0 0 0 I I I I I I VOL 24 rA(~ 3::ô3 I (Exhibit H, Schedule Ila, 2 0[2) I Computation of Indirect Costs Cost Object Personnel Costs Personnel Services $51,198 Services and Supplies 49,843 Capital Outlay 0 Subtotal $101,041 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $101,041 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Civil Service Personnel Clerk of Board 156 County Administration 259 Public Services 414 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 2,398 Equipment Depreciation 106 Correctional Center 0 Castle Hill 0 County Courthouse 946 $4,279 Total Allocable Costs $105,320 I I I I I I I I I I I I I I I I I _VOL (Exhibit H, Schedule 11 b,) I 2 4: r~C~ 3:=54 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, 1998 and 1999 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. VOL 2 A '~r" 'f r~,,: 3 r-rool:'" ~... 0':> (Exhibit H-12) I I Jefferson County Detail Allocation for Fiscal Year 1997 Civil Service Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services County Administration Clerk of Board Personnel Civil Service 41.43 100.00% ($2,092) ($2,092) General Insurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg O~OO% 0 0 0 Auditor-General Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Infonnation Services 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor- Licensing 0.00% 0 0 0 Auditor-Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Shoreline Commission 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 I I I I I I I I I I I I I I I I _VOL 24 rAC~ 3:= 56 I (Exhibit H, Schedule 12a, 1 of 2) I Jefferson County Detail Allocation for Fiscal Year 1997 I Civil Service Organizations Units Percentage Allocation Billed Costs Net Balance I (57) (58) (59) (60) (61) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 I Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 I Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 31.02 74.87% 1,566 0 1,566 I Sheriff-Jail 10.41 25.13% 526 0 526 911 Communications 0.00% 0 0 0 Superior Court 0.00% 0 0 0 I Human Services Admin. 0.00% 0 0 0 Mental Health 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 I Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 I Domestic Violence 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 I County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 I Pennit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 I Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 0 0 I I I I I I VOI- 24 fAŒ 3~ô7 I (Exhibit H, Schedule 12a, 2 of2) I Computation of Indirect Costs I Cost Object Civil Service Costs I Personnel Services $0 Services and Supplies 1,357 I Capital Outlay 0 Subtotal $1,357 I Less: Capital Outlay $0 I General Government Billed Services $0 I Total Allowable Costs $1,357 Add Allocated Costs: I State Examiner Treasurer's Office I Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney I General Insurance Civil Service Personnel 84 I Clerk of Board. 25 County Administration 3 Public Services 0 I Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 436 I Equipment Depreciation 15 Correctional Center 0 Castle Hill 0 I County Courthouse 172 735 I Total Allocable Costs $2,092 I I VOL 24 r~C~ 3 :::68 I I (Exhibit H, Schedule 12b,) 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 31,1998 and 1999 (;eneralInsurance The General Liability Insurance for the County. The insurance amount is reduced for the direct charge to the Road Fund. Basis of Allocation The basis of allocation will be the total number of full time equivalent personnel in each department/division excluding the ER & R Fund. , VOL 24 r~r,~ 3:69 (Exhibi t H-13) I Jefferson County Detail Allocation for Fiscal Year 1997 General Insurance I Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) (64) (65) (66). I Central Service Costs I County Courthouse Castle Hill Correctional Center I Equipment Depreciation Facilities Courthouse Facilities Correctional I Facilities Multi-Service Public Services County Administration I Clerk of Board Personnel Civil Service I General Insurance 177.15 100.00% ($176,763) ($176,763) Prosecuting Attorney 4.96 2.80% 4,949 0 4,949 Auditor Payroll Actg 1.30 0.73% 1,297 0 1,297 I Auditor.General Ledger 1.50 0.85% 1,497 0 1,497 Treasurer's Office 5.63 3.18% 5,618 0 5,618 State Examiner 0.00 0.00% 0 0 0 I Infonnation Services 3.83 2.16% 3,822 0 3,822 Direct Activities I Assessor 13.71 7.74% 13,680 0 13,680 Auditor.Licensing 4.70 2.65% 4,690 0 4,690 I Auditor-Elections 2.00 1.13% 1,996 0 1,996 Board of Equalization 0.21 0.12% 210 0 210 Clerk of Board 2.00 1.13% 1,996 0 1,996 I Commissioners Office 3.59 2.03% 3,582 0 3,582 Planning Commission 0.27 0.15% 269 O. 269 Shoreline Commission 0.01 0.01% 10 0 10 I Cooperative Extension 2.40 1.35% 2,395 0 2,395 District Court 8.87 5.01% 8,851 0 8,851 I I I I ,VOL 24 r~C~ 3 :3 '7 0 I (Exhibit H, Schedule 13a, 1 of 2) I Jefferson County Detail Allocation for Fiscal Year 1997 I General Insurance Organizations Units Percentage Allocation Billed Costs Net Costs I (62) (63) (64) (65) (66) Juvenile Services 0.00 0.00% 0 0 0 I Parks & Recreation 5.88 3.32% 5,867 0 5,867 Plnng. & Community Dp. 5.92 3.34% 5,907 0 5,907 Prosecuting Attny.-Crim 5.86 3.31% 5,847 0 5,847 I Prosecuting Attny.-Chld 1.32 0.75% 1,317 0 1,317 Coroner 0.00 0.00% 0 0 0 Sheriff 31.02 17.51 % 30,952 0 30,952 I Sheriff-J ail 10.41 5.88% 10,387 0 10,387 911 Communications 0.06 0.03% 60 0 60 Superior Court 0.00 0.00% 0 0 0 I Human Services Admin. 29.66 16.74% 29,595 0 29,595 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 6.43 3.63% 6,416 0 6,416 I Developmental Disabilities 1.14 0.64% 1,138 0 1,138 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 I 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 I County Road Maintenance 0.00 0.00% 0 0 0 Solid Waste 9.21 5.20% 9,190 0 9,190 Equipment Rental 0.00 0.00% 0 0 0 I Permit Center 11.97 6.76% 1l,944 0 11,944 Animal Contrl Services 3.29 1.86% 3,283 0 3,283 Clerk of the Court 0.00 0.00% 0 0 0 I Outside Services 0.00 0.00% 0 0 0 I Billed Services 0.00 0.00% 0 0 0 I I I I I I VOL 24 r~(;~ 3;::71 I (Exhibit H, Schedule 13a,2 of2) I Computation of Indirect Costs Cost Object General Insurance Costs Personnel Services $24,255 Services and Supplies 204,009 Capital Outlay 0 Subtotal $228,264 Less: Capital Outlay $0 General Government Billed Services 51,953 ($51,953) Total Allowable Costs $176,311 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Civil Service 0 Personnel 0 Clerk of Board 0 County Administration 452 Public Services 0 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 0 $452 Total Allocable Costs $176,763 I I I I I I I I I I I I I I I I I ;VOL 2 4 r~C~ I (Exhibit H, Schedule l3b,) 3;:72 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, 1998 and 1999 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 oftbÏs 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. ,VOL 24 'H;" r ",-- 1. r- l~ 3 '....1.. / ( (Exhibit H-14) I I Jefferson County Detail Allocation for Fiscal Year 1997 Prosecuting Attorney Organizations Units Percentage Allocation Billed Costs Net Costs (67) (68) (69) (70) (71) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services County Administration Clerk of Board Personnel Civil Service General Insurance Prosecuting Attorney 198.7 100.00% ($209,093) ($209,093) Auditor Payroll Actg 5.0 2.52% 5,262 0 5,262 Auditor-General Ledger 5.0 2.52% 5,262 0 5,262 Treasurer's Office 0.0 0.00% 0 0 0 State Examiner 0.0 0.00% 0 0 0 Infonnation Services 0.0 0.00% 0 0 0 Direct Activities Assessor 5.3 2.64% 5,525 0 5,525 Auditor-Licensing 0.8 0.38% 789 0 789 Auditor-Elections 1.8 0.88% 1,842 0 1,842: Board of Equalization 0.0 0.00% 0 0 0 Clerk of Board 2.5 1.26% 2,631 0 2,631 Commissioners Office 31.0 15.60% 32,622 0 32,622 Planning Commission 20.0 10.07% 21,046 0 21,046 Shoreline Commission 0.0 0.00% 0 0 0 Cooperative Extension 0.0 0.00% 0 0 0 District Court 0.0 0.00% 0 0 0 I I I I I I I I I I' I I I I I I VOL 2 4 r~Cf 3 1""' ,~ ,., c. ( .... I (Exhibit H, Schedule 14a, 1 of2) I Jefferson County Detail Allocation for Fiscal Year 1997 I Prosecuting Attorney Organizations Units Percentage Allocation Billed Costs Net Costs (67) (68) (69) (70) (71) I Juvenile Services 0.0 0.00% 0 0 0 Parks & Recreation 0.8 0.38% 789 0 789 I Plnng. & Community Dp. 92.2 46.40% 97,023 0 97,023 Prosecuting Atlny.-Crim 0.0 0.00% 0 0 0 Prosecuting Atlny.-Chld 0.0 0.00% 0 0 0 I Coroner 0.0 0.00% 0 0 0 Sheriff 0.0 0.00% 0 0 0 I Sheriff-J ail 0.0 0.00% 0 0 0 911 Communications 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 I Human Services Admin. 0.8 0.38% 789 0 789 Mental Health 0.0 0.00% 0 0 0 Substance Abuse 0.0 0.00% 0 0 0 I Developmental Disabilities 0.0 0.00% 0 0 0 County Fair 0.0 0.00% 0 0 0 Law Library 0.8 0.38% 789 0 789 I Domestic Violence 0.0 0.00% 0 0 0 County Road Admin. 10.0 5.03% 10,523 0 10,523 County Road Design 1.0 0.50% 1,052 0 1,052 I County Road Maintenance 2.0 1.01 % 2,105 0 2,105 Solid Waste 5.0 2.52% 5,262 0 5,262 Equipment Rental 0.0 0.00% 0 0 0 I Pennit Center 7.5 3.77% 7,892 0 7,892 Animal Contrl Services 2.0 1.01% 2,105 0 2,105 Clerk of the Court 5.5 2.77% 5,788 0 5,788 I Outside Services 0.0 0.00% 0 0 0 BiIled Services 0.0 0.00% 0 0 0 I I I I I I VOL 24 r~C(: 3~'75 I (Exhibit H, Schedule 14a, 2 of2) I Computation of Indirect Costs Cost Object Prosecuting Attrny. Costs Personnel Services $168,872 Services and Supplies 22,202 Capital Outlay 4,836 Subtotal $195,910 Less: Capital Outlay $4,836 General Government Billed Services ($4,836) Total Allowable Costs $191,074 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance 4,949 Civil Service 0 Personnel 2,087 Clerk of Board 617 County Administration 490 Public Services 0 Facilities Multi.Service 0 Facilities Correctional 0 Facilities Courthouse 6,846 Equipment Depreciation 331 Correctional Center 0 Castle Hill 0 County Courthouse 2,700 $18,019 Total Allocable Costs $209,093 I I I I I I I I I I I I I I I I I 2 4: r~C~ .\!GL I (Exhibit H, Schedule 14b,) 3 ~'76 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 31,1998 and 1999 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. ."'OL 2 4: r~C~ 3 :-:77 (Exhibit H-15) I I Jefferson County Detail Allocation for Fiscal Year 1997 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services County Administration Clerk of Board Personnel Civil Service General Insurance Prosecuting Attorney Auditor Payroll Actg 243.90 100.00% ($61,438) ($61,438) Auditor-General Ledger 1.50 0.62% 378 0 378 Treasurer's Office 5.63 2.31% 1,418 0 1,418 State Examiner 0.00 0.00% 0 0 0 Infonnation Services 3.83 1.57% 965 0 965 Direct Activities Assessor 13.71 5.62% 3,454 0 3,454 Auditor-Licensing 4.70 1.93% 1,184 0 1,184 Auditor-Elections 2.00 0.82% 504 0 504 Board of Equalization 0.21 0.09% 53 0 53 Clerk of Board 2.00 0.82% 504 0 504 Commissioners Office 3.59 1.47% 904 0 904 Planning Commission 0.27 0.11 % 68 0 68 Shoreline Commission 0.01 0.00% 3 0 3 Cooperative Extension 2.40 0.98% 605 0 605 District Court 8.87 3.64% 2,234 0 2,234 I I I I I I I I I I I I I I I I VOL 24 'Ire- r.. ,- 3~78 I (Exhibit H, Schedule ISa, 1 of2) I Jefferson County Detail Allocation for Fiscal Year 1997 I Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) I Juvenile Services 8.09 3.32% 2,038 0 2,038 Parks & Recreation 5.88 2.41% 1,481 0 1,481 I Plnng. & Community Dp. 5.92 2.43% 1,491 0 1,491 Prosecuting Attny.-Crim 5.86 2.40% 1,476 0 1,476 Prosecuting Attny.-Chld 1.32 0.54% 333 0 333 I Coroner 0.00 0.00% 0 0 0 Sheriff 31.02 12.72% 7,814 0 7,814 Sheriff-Jail 10.41 4.27% 2,622 0 2,622 I 911 Communications 0.06 0.02% 15 0 15 Superior Court 1.08 0.44% 272 0 272 I Human Services Admin. 29.66 12.16% 7,471 0 7,471 Mental Health 0.00 0.00% 0 0 0 Substance Abuse 6.43 2.64% 1,620 0 1,620 I Developmental Disabilities 1.14 0.47% 287 0 287 , County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 I Domestic Violence 0.00 0.00% 0 0 0 County Road Admin. 12.92 5.30% 3,255 0 3,255 County Road Design 8.79 3.60% 2,214 0 2,214 I County Road Maintenance 29.03 11.90% 7,313 0 7,313 Solid Waste 9.21 3.78% 2,320 0 2,320 Equipment Rental 7.03 2.88% 1,771 0 1,771 I Pennit Center 11.97 4.91% 3,015 0 3,015 Animal Contrl Services 3.29 1.35% 829 0 829 Clerk of the Court 6.07 2.49% 1,529 0 1,529 I Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 I I I I I I VOL 24 r~l'~ 3 ::79 I (Exhibit H, Schedule 1Sa, 2 of 2) I Computation of Indirect Costs I Cost Object Auditor Payroll Costs I Personnel Services $39,828 Services and Supplies 9,535 I Capital Outlay Subtotal $49,363 I Less: Capital Outlay $0 I General Government Billed Services $0 I , II Total Allowable Costs $49,363 Add Allocated Costs: I State Examiner Treasurer's Office I Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney 5,262 I General Insurance 1,297 Civil Service 0 Personnel 547 I Clerk of Board 162 County Administration 127 Public Services 0 I Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 3,262 I Equipment Depreciation 133 Correctional Center 0 Castle Hill 0 I County Courthouse 1,286 $12,075 I Total Allocable Costs $61,438 I I I YOi- 24 rM,~ 3~30 I (Exhibit H, Schedule I5b,) 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 31,1998 and 1999 Auditor-General Ledger Accounting This cost center represents the general Accounting and general ledger function within the Auditor's Office. Basis of Allocation The accounting function will be allocated based on the total numberofwarrants written for the year by each department/division. VOL 24 rAG~ 3 ::31 (Exhibit H-16) I I Jefferson County Detail Allocation for Fiscal Year 1997 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services County Administration Clerk of Board Personnel Civil Service C1eneral Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-C1eneral Ledger 13,304 100.00% ($72,550) ($72,550) Treasurer's Office 103 0.77% 562 0 562 State Examiner 0 0.00% 0 0 0 Infonnation Services 356 2.68% 1,941 0 1,941 Direct Activities Assessor 124 0.93% 676 0 676 Auditor-Licensing 169 1.27% 922 0 922 Auditor-Elections 281 2.11% 1,532 0 1,532 Board of Equalization 5 0.04% 27 0 27 Clerk of Board 25 0.19% 136 0 136 Commissioners Office 187 1.41% 1,020 0 1,020 Planning Commission 28 0.21% 153 0 153 Shoreline Commission 0 0.00% 0 0 0 Cooperative Extension 214 1.61 % 1,167 0 1,167 District Court 724 5.44% 3,948 0 3,948 I I I I I I I I I I I I I I I I VOL 2A 'H:'; Lf r,.,- 3~32 I (Exhibit H, Schedule 16a, 1 of 2) 1 I I I I 1 I I I I I I, I I I I I I I Jefferson County Detail Allocation for Fiscal Year 1997 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Juveni]e Services 316 2.38% 1,723 0 1,723 Parks & Recreation 339 2.55% ],849 0 1,849 Plnng. & Community Dp. 197 1.48% ],074 0 ],074 Prosecuting Attny.-Crim 219 1.65% 1,194 0 1,194 Prosecuting Attny.-Chld 69 0.52% 376 0 376 Coroner 20 0.15% 109 0 109 Sheriff 514 3.86% 2,803 0 2,803 Sheriff-Jail 202 1.52% 1,102 0 1,102 911 Communications 90 0.68% 491 0 491 Superior Court 685 5.15% 3,735 0 3,735 Human Services Admin. 1,208 9.08% 6,588 0 6,588 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 238 1.79% 1,298 0 1,298 Law Library 17 0.13% 93 0 93 Domestic Violence 0 0.00% 0 0 0 County Road Admin. 752 5.65% 4,101 0 4,101 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 780 5.86% 4,254 0 4,254 Equipment Rental 859 6.46% 4,684 0 4,684 Pennit Center 198 1.49% 1,080 0 1,080 Animal Contrl Services 226 1.70% 1,232 0 1,232 Clerk of the Court 83 0.62% 453 0 453 Outside Services 4,076 30.64% 22,227 0 22,227 Billed Services 0 0.00% 0 0 0 VOL 24 rM;~ ~83 (Exhibit H, Schedule 16a, 2 0[2) I Cost Object Computation of Indirect Costs Auditor-General Ldg. I I Personnel Services Services and Supplies Capital Outlay I Subtotal I Less: Capital Outlay General Government Billed Services I I Total Allowable Costs Add Allocated Costs: I 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 Facilities Multi-Service Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse I I I I I I Total Allocable Costs I I I I I $0 Costs $45,965 13,730 $59,695 $0 378 5,262 1,497 0 631 187 153 0 0 0 3,262 200 D. 0 1,286 $59,695 $12,855 (Exhibit H, Schedule 16b,) $72,550 VOL 2 4: r~C~ 3::34 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 31,1998 and 1999 Treasurer The County Treasurer receives and keeps all monies ofthe County and receipt for the same, only as authorized by the charter and ordinances of Jefferson County and statutes of the State of Washington and only upon warrants duly issued. All deposits and accounts shall be carried in the name of the Jefferson County. Basis of Allocation The basis of allocation is the total number cash receipts issued by each department/division. VOL 2. 4 ' ~n: r ",," 3 ;-: 35 (Exhibit H-17) I Jefferson County Detail Allocation for Fiscal Year 1997 Treasurer I Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) I Central Service Costs I County Courthouse Castle Hill Correctional Center I Equipment Depreciation Facilities Courthouse Facilities Correctional I Facilities Multi-Service Public Services County Administration I Clerk of Board Personnel Civil Service I General Insurance Prosecuting Attorney Auditor Payroll Actg I Auditor-General Ledger Treasurer's Office 16,910 100.00% ($112,828) ($112,828) State Examiner 0 0.00% 0 0 0 I Infonnation Services 110 0.65% 734 734 Direct Activities I Assessor 142 0.84% 947 0 947 Auditor-Licensing 113 0.67% 754 0 754 "I Auditor-Elections 49 0.29% 327 0 327 Board of Equalization (j 0.00% 0 0 0 Clerk of Board 0 0.00% 0 0 0 I Commissioners Office 10 0.06% 67 0 67 Planning Commission 0 0.00% 0 0 0 Shoreline Commission 0 0.00% 0 0 0 I Cooperative Extension 4 0.02% 27 0 27 District Court 491 2.90% 3,276 0 3,276 I I I I VOL 24 ¡'~{Ç 3::36 I (Exhibit H, Schedule 17a, 1 of2) 'I Jefferson County Detail Allocation for Fiscal Year 1997 Treasurer I Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) 1 Juvenile Services 59 0.35% 394 0 394 Parks & Recreation 113 0.67% 754 0 754 I Plnng. & Community Dp. 0 0.00% 0 0 0 Prosecuting Attny.-Crim 40 0.24% 267 0 267 Prosecuting Attny.-Chld 5 0.03% 33 0 33 I Coroner 0 0.00% 0 0 0 Sheriff 274 1.62% 1,828 0 1,828 Sheriff-Jail 0 0.00% 0 0 0 I 911 Communications 62 0.37% 414 a 414 Superior Court a 0.00% a a a I Human Services Admin. 2,537 15.00% 16,928 a 16,928 Mental Health 103 0.61% 687 0 687 Substance Abuse a 0.00% a a a I Developmental Disabilities 0 0.00% a 0 0 County Fair 145 0.86% 967 a 967 Law Library 25 0.15% 167 0 167 I Domestic Violence a 0.00% a 0 0 County Road Admin. 415 2.45% 2,769 0 2,769 County Road Design a 0.00% 0 0 a I County Road Maintenance 0 0.00% 0 a a Solid Waste 820 4.85% 5,471 a 5,471 Equipment Rental 125 0.74% 834 0 834 I Permit Center 1,322 7.82% 8,821 a 8,821 Animal Contrl Services 851 5.03% 5,678 0 5,678 Clerk of the Court 399 2.36% 2,662 0 2,662 I Outside Services 8,696 51.43% 58,022 a 58,022 Billed Services a 0.00% a a 0 I I I I I 24 r~Œ 3p "t;' VOL ,->ð I I (Exhibit H, Schedule l'la, 2 of2) I Computation of Indirect Costs I Cost Object Treasurer Costs I Personnel Services $54,904 Services and Supplies 26,963 I Capital Outlay 0 Subtotal $81,867 I Less: Capital Outlay $0 I General Government Billed Services $0 I Total Allowable Costs $81,867 Add Allocated Costs: I State Examiner Treasurer's Office I Auditor-General Ledger 562 Auditor Payroll Actg 1,418 Prosecuting Attorney 0 I General Insurance 5,618 Civil Service 0 Personnel 2,368 I Clerk of Board 701 County Administration 210 Public Services 0 I Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 13,866 I Equipment Depreciation 750 Correctional Center 0 Castle Hill 0 I County Courthouse 5,468 $30,961 I Total Allocable Costs $112,828 I I I vn!- ?~ , I r ~ :l~38 >- -,- r ,..-' I (Exhibit H, Schedule 17b,) 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 31,1998 and 1999 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. VOL 24 rA[;~ 3~,39 (Exhibit H-18) I Jefferson County Detail Allocation for Fiscal Year 1997 I State Examiner Organizations Units Percentage Allocation Billed Costs Net Costs I (87) (88) (89) (90) (91) Central Service Costs I County Courthouse Castle Hill Correctional Center I Equipment Depreciation Facilities Courthouse Facilities Correctional I Facilities Multi-Service Public Services County Administration I Clerk of Board Personnel Civil Service I C1eneral Insurance Prosecuting Attorney Auditor Payroll Actg I Auditor-General Ledger Treasurer's Office State Examiner 14,436,807 100.00% ($27,055) ($27,055) I Infonnation Services 390,368 2.70% 732 0 732 Direct Activities I Assessor 476,600 3.30% 893 0 393 Auditor-Licensing 199,973 1.39% 375 0 375 I Auditor-Elections 162,216 1.12% 304 0 304 Board of Equalization 5,968 0.04% 11 0 11 Clerk of Board 71 ,281 0.49% 134 0 134 I Commissioners Office 319,947 2.22% 600 0 600 Planning Commission 8,698 0.06% 16 0 16 Shoreline Commission 277 0.00% 1 0 1 I Cooperative Extension 150,037 1.04% 281 0 281 District Court 524,436 3.63% 983 0 983 I I I 24 ~'" 3 ::90 I VOL r "ë I (Exhibit H, Schedule 18a, 1 of 2) -I Jefferson County Detail Allocation for Fiscal Year 1997 State Examiner I Organizations Units Percentage Allocation Billed Costs Net Costs (87) (88) (89) (90) (91) I Juvenile Services 479,366 3.32% 898 0 898 Parks & Recreation 272,093 1.88% 510 0 510 I Plnng. & Community Dp. 506,298 3.51% 949 0 949 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny.-Chld 0 0.00% 0 0 0 -I Coroner 17,032 0.12% 32 0 32 Sheriff 1,719,500 11.91 % 3,222 0 3,222 I Sheriff-Jail 541,987 3.75% 1,016 0 1,016 911 Communications 88,278 0.61% 165 0 165 Superior Court 290,596 2.01% 545 0 545 '1 Human Services Admin. 1,826,276 12.65% 3,423 0 3,423 Mental Health 0 0.00% 0 0 0 Substance Abuse 302,833 2.10% 568 0 568 I Developmental Disabilities 237,319 1.64% 445 0 445 County Fair 134,874 0.93% - 253 0 253 Law Library 9,363 0.06% 18 0 18 I Domestic Violence 0 0.00% 0 0 0 County Road Admin. 3,327,706 23.05% 6,236 0 6,236 County Road Design 0 0.00% 0 0 0 I County Road Maintenance 0 0.00% 0 0 0 Solid Waste 528,891 3.66% 991 0 991 Equipment Rental 928,829 6.43% 1,741 0 1,741 1 Permit Center 501,420 3.47% 940 0 940 Animal Contrl Services 172,748 1.20% 324 0 324 Clerk of the Court 241,597 1.67% 453 0 453 I Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 I I I I I I VOL 24 rAC~ 3;:91 I (Exhibit H, Schedule 18a, 2 of2) I Computation of Indirect Costs I Cost Object State Examiner Costs I Personnel Services $0 Services and Supplies 26,986 I Capital Outlay 0 Subtotal $26,986 I Less: Capital Outlay $0 I General Government Billed Services $0 I Total Allowable Costs $26,986 Add Allocated Costs: I State Examiner Treasurer's Office 0 I Auditor-General Ledger 0 Auditor Payroll Actg 0 Prosecuting Attorney 0 I General Insurance 0 Civil Service 0 Personnel 0 I Clerk of Board 0 County Administration 69 Public Services 0 I Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 0 I Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 I County Courthouse 0 $69 Total Allocable Costs $27,055 I I I I VOL 24 t~r,~ 3 :=32 I (Exhibit H, Schedule 18b,) 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 31,1998 and 1999 Information Services The Information Services Departm~nt 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. _VOL 2 4 rAG~ 3 'P 'f")¡3 " >;;:~ (Exhibit H-19) I I I I, I I I I 1 1 I I I I I I I I I Jefferson County Detail Allocation for Fiscal Year 1997 Information Services Organizations Units Percentage Allocation Billed Costs Net Costs (92) (93) (94) (95) (96) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Service Public Services 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 113 100.00% ($409,729) ($409,729) Direct Activities Assessor 13.7 12.08% 49,497 0 49,497 Auditor-Licensing 4.7 4.14% 16,968 0 16,968 Auditor-Elections 2.0 1.76% 7,221 0 7,221 Board of Equalization 0.2 0.19% 758 0 758 Clerk of Board 2.0 1.76% 7,221 0 7,221 Commissioners Office 3.6 3.16% 12,961 0 12,961 Planning Commission 0.3 0.24% 975 0 975 Shoreline Commission 0.0 0.01% 36 0 36 Cooperative Extension 2.4 2.11% 8,665 0 8,665 District Court 8.9 7.82% 32,023 0 32,023 VOL 24 rM;~ 3:-94 (Exhibit H, Schedule 19a, 1 of 2) I Jefferson County Detail Allocation for Fiscal Year 1997 Information Services I Organizations Units Percentage Allocation Billed Costs Net Costs (92) (93) (94) (95) (96) I Juvenile Services 0.0 0.00% 0 0 0 Parks & Recreation 5.9 5.18% 21,228 0 21,228 I Plnng. & Community Dp. 5.9 5.22% 21,373 0 21,373 Prosecuting Attny.-Crim 5.9 5.16% 21,156 0 21,156 Prosecuting Attny.-Chld 1.3 1.16% 4,766 0 4,766 I Coroner 0.0 0.00% 0 0 0 Sheriff 31.0 27.33% 111,991 0 111,991 Sheriff-Jail lOA 9.17% 37,583 0 37,583 I 911 Communications 0.1 0.05% 217 0 217 Superior Court 0.0 0.00% 0 0 0 I Human Services Admin. 0.0 0.00% 0 0 0 Mental Health 0.0 0.00% 0 0 . 0 Substance Abuse 0.0 0.00% 0 0 0 I 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 I Domestic Violence 0.0 0.00% 0 0 0 County Road Admin. 0.0 0.00% 0 0 0 County Road Design 0.0 0.00% 0 0 0 I 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 I Pennit Center 12.0 10.55% 43,215 0 43,215 Animal Contrl Services 3.3 2.90% 11,878 0 1 1,878 Clerk of the Court 0.0 0.00% 0 0 0 I Outside Services 0.0 0.00% 0 0 0 , Billed Services 0.0 0.00% 0 0 0 I I I I I I - VOI- 24 rACf 3~35 I (Exhibit H, Schedule 19a, 2 of 2) I Computation of Indirect Costs Cost Object Information Services Costs Personnel Services $165,675 Services and Supplies 460,546 Capital Outlay 0 Subtotal $626,221 Less: Capital Outlay $0 General Government Billed Services 235,853 ($235,853) Total Allowable Costs $390,368 Add Allocated Costs: State Examiner 733 Treasurer's Office 734 Auditor-General Ledger 1,941 Auditor Payroll Actg 965 Prosecuting Attorney 0 General Insurance 3,822 Civil Service 0 Personnel 1,611 Clerk of Board 477 County Administration 1,001 Public Services 1,269 Facilities Multi-Service 0 Facilities Correctional 0 Facilities Courthouse 4,884 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 1,926 $19,361 Total Allocable Costs $409,729 I I I I I I I I I I If I I I I I VOL I I (Exhibit H, Schedule 19b,) 2 4 rAr,~ 3::36 I I I I I I I I I I I I I I I I I I I DESCRIPTION OF DIRECT OPERATING DEPARTMENTS WITHIN THE COUNTY The following narrative describes the general function and purpose of the various direct operating departments within the County. The Exhibit 1-5 schedules also show the administrative costs within the Sheriffs Department. VOL 24 rM,~ 3:::3~( (Exhibit I) . . . . . . . . . . . . Jefferson County Program Description Assessor The Assessor is responsible for the establishment and maintenance of standards and procedures for the appraisal of real and personal property for ad-valorem tax purposes. The Assessor is also responsible for maintaining a mapping system reflecting new plats; segregations and mergers of real property; changes to roads, streets, alleys, and highways. The Assessor's Office certifies values and taxes to the County Treasurer for collection and maintains accurate records of same. Other areas of responsibility include the coordination of data processing and assisting in the design. of Electronic Data Processing systems for staff supervision, training, and forms control. Auditor-Licensing and Elections The Auditor activity includes the auto license and elections function. These functions are considered a direct cost objective of the County and are not considered an indirect cost activity. The auto license unit receives and processes all motor vehicle and vessel renewals and all types of title transactions. It receives monies for these transactions and supplies owners with currant decals, registrations, and plates. The elections l.UlÍt 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 l.UlÍt of the County. The accounting unit is listed under the central service costs and included as an indirect costr The two functions listed in the indirect cost are general accounting and payroll accounting. Board of Equalization The Board of Equalization is a statutory board responsible for hearing property owners' appeals of assessed evaluation placed on property by the Assessor. The Board and its staff receive appeals from property owners, hold hearings in which the appellant and the Assessor's staff testify and submit exhibits and issue decisions on appeals. 'JOL 24 rAŒ 3 :::38 (Exhibit 1-1) i I I I I I I I I I I I I I I I I I I I Jefferson County Program Description Clerk of the Board The Clerk of the Board is responsible for recording the minutes for the County Commissioners. The administrative support provided to the departments is included as an indirect costs. Commissioners Office The Jefferson County Board of County Commissioners is responsible for providing legislative and administrative services to Jefferson County. The purpose of this department is to identifY and clarifY the needs of the people, to insure that Jefferson County responds to those needs and to provide administration to carry out this work efficiently and cost effectively. Planning Commission The Planning Conunission perfonns an oversight function for plamring within the County. Shoreline Commission The Shoreline Conunission perfonns an oversight function for shoreline management within the County. . Cooperative Extension The Cooperative Extension Program provides the resources of Washington State University College of Agriculture and Home Economics to the citizens of Jefferson COWlty. The services are provided by extension agents, support staff and Wasmngton State extension specialists that are located within the County. District Court The Court opens cases within the District Court. Nonnally, 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. VOL 2 4 rAr;~ 3~39 (Exhibit I-2) -I !-I I -I -I -I I I I I I I I I I I I I I Jefferson County Program Description Juvenile Services The primary function of this program is to provide counseling to problem youth and to make arrangements to house youth who will be detained to insure their availability for court, to protect the community or the youth, and as punishment for their offenses. Parks and Recreation The Parks and Recreation Program provides ground maintenance, custodial support and other services upon request by community groups for recreational activities and special events. It provides recreational programs for the residents of Jefferson County to include a gymnasium, adult and youth activities, safety programs and additional requested self- supporting programs. It also provides recreational and social programs for Jefferson County Senior Citizens~ Planning and Community Development The Planning Department provides service to the public dealing with all and use controls. To a large extent the efforts are directed at the permitting process, such as Subdivisions and Zoning. With the recognition of a large urban unincorporated population, providing development controls and coordination through our "lead agency" status requires the greatest expenditure of Planning that will allow the County to grow along logical guidelines. This dictates that Long Range Planning, Community Development, and the permit/process must be coordinated to facilitate better services and allocation of scarce resources. Prosecutor The Prosecutor protects life and property; and maintains law and order through enforcement of criminal law and traffic ordinances. The Prosecutor prosecutes and represents the State in all criminal matters occurring within Jefferson County. This represents the costs of the Criminal Prosecutor's Office and is considered a direct cost of the County. The Prosecutor's Office listed under Central Service Costs is the Civil Prosecutor's Office and is considered an indirect cost of the County~ VOL 24 rAŒ ~~.JO (Exhibit I-3) '.1 ~I I 'I I -I I I I I I I I I I I I I I Jefferson County Program Description Prosecuting Attorney Child Support The Prosecutor Non-Support represents the cost of the prosecution function related to child support enforcement. This program provides a legal means for parents with children to receive child support payments from absent parents that are unwilling to pay. The program is funded through the State of Washington with Federal Funds. Coroner Investigation of all deaths in Jefferson County come under the jurisdiction of the Coroner. The deaths that require investigation are those resulting from violence, that is, from accident, homicide and suicide; those caused by natural disease processes where the death occurs suddenly and without warning, home deaths, and those hospital deaths there the victim dies within 24 hours of admission. Sheriff The Sheriffs Office is the legal enforcement body of the County. following functions: It includes the Civil: The Civil Division serves all civil processes and enforces all court orders and judgments. It serves all subpoenas and warrants for the Prosecuting Attorney's Office. Communications: The Communications Division is responsible for maintaining, 24 hours per day, communications systems for Jefferson County Sheriff and Jefferson County Jail. Investigative: The Investigative Division develops information and conducts investigations of criminal activities within Jefferson County. Patrol: The Patrol Division provides routine police patrol services for all unincorporated areas of Jefferson County, 24 hours per day, 365 days per year. Staff Support: The Staff Support Division is responsible for the administrative and supportive services of the Sheriffs Department. VOL 24: rAŒ 3 ~<) 1 (Exhibit I-4) "'I -I I -I -I I I I i I I I I I I I I I I I Jefferson County Program Description Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriffs Department under the authority of the laws of the State of Washington that govern the operation of jails. It provides jail services for pre and post trial prisoners for the State by law, the City of Port Townsend and to other cities and counties by mutual agreement. Jail services are provided to any government agency with legal authority to have custody of prisoners while they are in transit through Jefferson County. The Jail provides its inmates with a nutritious diet, medical care, protection of their constitutional rights, assurance of their personal safety, and programs for self-improvement as they are available. Enhanced 911 Telephone System The Jefferson County Enhanced 911 Telephone System is located within the corrections center. The service is designed to provide upgraded emergency telephone service within the County. Superior Court The Superior Court for Jefferson County utilizes judges and to hear and resolve civil and criminal disputes. The Superior Court hears and disposes of these cases as required by law for the prompt and efficient administration of justice. The Superior Court Administrator's Office has been designated by the Superior Court and the Jefferson County Commissioners to provide administrative support to the Superior Court. Health and Human Services The Health and Human Services is responsible for providing social and health services for County residents. These services are provided primarily through subcontracts. Health: The department operates 17 public health nursing programs including immunization, communicable disease investigation, WIC supplemental food, maternity support and family planning. The seven environmental health services provided include on-site sewage/liquid waste, food program and water program. Substance Abuse: The Substance Abuse Program is part of the Human Services Department and primary services are provided by subcontractors. This section is responsible for the administration, planning, coordination, contracting and monitoring of these services. VOL 24 ur;é 3- ~-J2 (Exhibit I-5) I I I I I I I I I I I I I I I I I I I Jefferson County Jail Rates for Fiscal Year 1997 Per Diem Rate for Housing Contract Prisoners Jail Costs Costs Allocated From Sheriffs Office Cost Allocated from County-wide Total A verage Daily Population Multiplied by 365 Days Total Jail Costs Per Diem Rate (Costs Divided by Population) Costs $545,867 192,417 204,389 $942,674 43 15,695 $942,674 $60.06 (Exhibit 1-5. Schedule A) VOL 2 4 rM)~ 3 .-::D3 I I I I I I I I I I I I I I I I I I I Sheriffs Executive Office Sheriff Administrative Secretary Receptionist\Data Entry. Total Jefferson County Jail Rates for Fiscal Year 1997 Annual Fringe Services & Salary Benefits Supplies $50,356 $14,929 $13,033 29,664 $8,795 $7,677 43,878 $13,009 $11,356 $123,898 $36,733 $32,066 Total $78,318 46,136 68,243 $192,697 Annual Fringe Services & Legal Services Salary Benefits Supplies Total Chief Civil Deputy $33,743 $10,004 $8,733 $52,480 Total $33,743 $10,004 $8,733 $52,480 Annual Fringe Services & Administrative Services Salary Benefits Supplies Total Training $0 $0 $0 $0 Jail Controller\Dispatch 181,367 57,686 50,626 289,679 $181,367 $57,686 $50,626 $289,679 Percentage of Sheriffs Administrative Office Applicable to Jail Jail Allocable Percentage To Jail 37.00% $71,298 10.00% 5,248 50.00% 0 40.00% 115,872 $192,417 Cost Centers Sheriffs Executive Office Legal Services Admin. Svcs. Training Jail Controler/ Dispatch Total Total Costs $192,697 52,480 0 289,679 $534,856 VOL 24 fHÇ 3 ~J4 (Exhibit 1-5, Schedule B) I I I I I I I I I I I I I I ¡ I I I I I Jefferson County Program Description Developmental Disabilities: The Developmental Disabilities Program is part of the Human Services Department and primary service's 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 ofthe following functions: County Road Administration: The County Road Administration provides management and support for the other functions ofthe Road Department. County Road Design Construction: The County Construction provides improvement, through construction projects, sections of the County Road System which, by priority analysis, are indicated to be most cost effective, thereby carrying out the annual element of the long range program in keeping with the program goals to provide cost effective improvements which will improve safety, provide increased capacity and accessibility and reduce upkeep costs. County Road Facilities: The County Road Facilities provides for and maintains a physical plant for the Department. The general objective of the program is then to provide adequate, well maintained facilities. This is an indirect cost function and is allocated to the various buildings. VOI- 2.. A ;'~rç t! I",. ""--"5 3<:1: v (Exhibit I-6) I I I I I I I I I I I I I I I I I I I I Jefferson County Program, Description County Road Maintenance: The County Road Maintenance provides maintenance service on County roads by graveling and patching roadway surfaces, cleaning and replacement of drainageways and structures, inspection and repair of bridges, snow removal and sanding, and sign replacement. Solid Waste The Solid Waste Utility is responsible for collection and disposition of all solid waste within the County. This department is also responsible for the management of the landfill. Equipment Rental The Equipment Rental Fund provides the needed equipment for rental to the County Road Department and other departments. Managing the rental rates of the equipment to keep them current with operating costs and depreciation. Managing the replacement of equipment and preparing specifications for equipment purchase to maintain an efficient operating fleet. Providing cost accounting records on equipment to maintain a proper replacement schedule. Permit Center The Permit Center serves the citizens of Jefferson County when they inquire about and/or apply for permits related to the development of property. The Pennit Center expedites and coordinates the application and review of permits. The Pennit 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. 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. VOL 24 í-M;;: 3~J6 (Exhibit I- 7) I I I I I I I I I I I I I I I I I I I Jefferson County Program Description 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. VOL 24 r~f;' 3 t ::)7 (Exhibit 1-8)