HomeMy WebLinkAbout048 96STATE OF WASHINGTON
COUNTY OF WASHINGTON
In the Matter of }
Adopting the Cost Allocation }
Plan for Fiscal Years 1996 and 1997 }
RESOLUTION NO. 48-96
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; andl
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 Rate Proposal for Fiscal Years Ending December
31, 1996 and 1997" be adopted with Central Services Costs to be allocated to various
departments as shown in Attachment A.
BE IT FURTHER RESOLVED, that each department shall use the Plan as the basis for
determining overhead costs for State and Federal grant reimbursements, and services provided to
other agencies, districts, and municipal corporations.
ADOPTED THIS ~ DAY OF JUNE, 1996.
~Lorna Delaney, Clerk of the Boar{J~
JEFFERSON COUNTY
~en Huntin-gford, M.$~er /
%be~n, Membe;
ATTACHMENT "A" SUMMARY
Allocable Costs Costs Currently
Direct Activities Total Allocated
~,ssessor $ 52,582
Auditor-Licensing 22,899
~,uditor-Elections 12,960
Board of Equalization 2,408
Clerk of Board 14,388
Commissioners Office 56,093
:lanning Commission 5,603
Shoreline Commission 1,099 .....
Cooperative Extension 9,870
District Court 45,247
Juvenile Services 21,925
Parks & Recreation 27,159
Plnng. & Community Dp. 50,290
Prosecuting Attny.-Crim 22,682
Prosecuting Attny.-Chld 5,529
Coroner 349
Sheriff 89,926
Sheriff-Jail 93,572
911 Communications 7,158
Superior Court 53,170
Human Services Admin. 87,044
X4ental Health 3,459
Substance Abuse 23,157
!Developmental Disabilities 3,458
County Fair 5,334
Law Library 2,429
Domestic Violence 653
County Road Admin. 47,627 $ 47,627
County Road Design 16,377 16,377
County Road Maintenance 36,956 36,956
Solid Waste 28,554 28,554
Equipment Rental 24,663 24,663
Permit Center 62,852
Animal Contrl Services 24,117
Clerk of the Court 21,124
Outside Services 128,487
Billed Services 205,341
Total $ 1,316,542 $ 154,177
ATTACHMENT "A"
JEFFERSON COUNTY
COST ALLOCATION PLAN
AND
INDIRECT COST PROPOSAL
FOR FISCAL YEARS ENDING DECEMBER 31, 1996 AND 1997
!vo,_ 22 ~g7Z
Jefferson County
Cost Allocation Plan and Indirect Cost Proposal
For Fiscal Years Ending December 31, 1996 and 1997
Table of Contents
Introduction
Certification
Exhibit A
Organizational Chart
Employee Overhead Costs
Indirect Cost Rates
Exhibit B
Exhibit C
Exhibit D
Summary of Stepdown Allocation
Divisional Summary Allocation
Exhibit E
Exhibit F
Detailed Administrative Allocation
a. Detailed Allocation for Fiscal Year 1995
Exhibit H
This section shows the allocation of the indirect cost for each schedule.
Supporting Schedules for Fiscal Year 1995
This section shows the classifications of cost including allocated indirect
cost for each schedule.
Other Supporting Schedules for Fiscal Year 1995
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 [~'01_ ~
JEFFERSON COUNTY
FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN
AND INDIRECT RATE PROPOSAL
For the Fiscal Years 1996 and 1997
Introduction
This Central Service Cost Allocation Plan and Indirect Rate Proposal is prepared in
accordance with applicable Federal guidelines. These guidelines are set forth in the Office
of Management and Budget Circular A-87 and in the Department of Health and Human
Services Guide OASC-10.
Purpose
The purpose of this document is to identify indirect central service costs, determine a
reasonable basis for allocating these costs, and then calculate the costs to be allocated to
each operating activity. These allocated costs, together with specific department/division
indirect and direct costs, are used to develop the Indirect Rate Proposal for the fiscal years
1996 and 1997 The document follows the cost principles contained in A-87 in order
that Federally assisted programs have their fair share of costs recognized under these
principles, except where restricted or prohibited by law.
Definitions
The following terms are used:
1. Central Services Cost centers or departments that provide services, usually
administrative in nature, to other departments.
2. Operating Departments Cost centers or departments that provide services
according to their respective purposes, primarily to the general public.
3. Allocation Basis A quantitative measurement related to service provided
by central service departments to operating departments.
Source of Data
All cost information comes from the Budget and financial reports maintained in the general
ledger for the fiscal year ended December 31, 1995. 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.
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.
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).
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).
Compute the indirect rates by dividing the Total Actual Indirect Costs for
each operating activity by the Actual Direct Cost (Exhibit C).
22
JEFFERSON COUNTY
FISCAL YEARS 1996 AND 1997 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, 1994 and
1995 complies with the Office of Management and Budget Circular A-87 and uses the
implementing instructions contained in the Guide OASC-10 published by the Department
of Health and Human Services. It was prepared using Budget costs for fiscal year 1995.
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.
¥ Dt{te
Donna M. Eldridge
Jefferson County Auditor
Date
(Exhibit A)
22
COUNTY ORGANIZATION CHART
The following chart shows the organization chart for the County.
(Exhibit B)
'VOL
.vol
' ,~978
EMPLOYEE OVERHEAD COSTS FOR THREE
DEPARTMENTS
The following schedule computes the costs associated with an employee for three
representative departments within the County. The schedules show the average
employees salary, their related 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) ~V0'_ 2~ ~ 979
Jefferson County Employee Costs for Three County Offices
Overhead Rate for Employees in Auditors Office
Median Salary Excluding Auditor
Fringe Benefits
Services and Supplies
County Wide Overhead
Total
Costs
Percent
of Salary
$29,265 0
9,354 31.96%
8,811 30.11%
4,513 15.42%
$51,944 77.49%
Overhead Rate for Employees in ER & R Fund
Median Salary of ER&R
Fringe Benefits
Services and Supplies
County Wide Overhead
Total
Costs
Percent
of Salary
$30,223 0
15,223 50.37%
25,197 83.37%
3,385 11.20%
$74,028 144.94%
NOTE: Overhead rate for ER&R employees is higher due to time paid for vacation & sick benefits being charged to
Fringe Benefits rather than to Salmy.
Overhead Rate for Employees in Sheriff's Department
Median Salary of SheriffPatrol
Fringe Benefits
Services and Supplies
Sheriff Departmental Admin
County Wide Overhead
Total
Costs
Percent
of Salary
$32,209
10,655
9,794
13,284
4,711
0
33.08%
30.41%
41.24%
14.62%
$70,653
(Exhibit C- 1)
119.36%
~VOL
980
INDIRECT COST RATES
The following schedules compute the indirect cost rates for fiscal years 1996 and 1997.
These rates were computed using Budgeted costs for fiscal year 1995. 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 1996 and 1997 Indirect Cost Rates.
Schedule 1 Fiscal Year 1996 and 1997 County-Wide Indirect Cost Rates.
Schedule 2 Fiscal Year 1996 and 1997 Departmental Indirect Cost Rates.
(Exhibit D)
!VOL
Jefferson County Indirect Cost Rates for Fiscal Year 1995
Departmental County-Wide Fixed Rate
Department Indirect Indirect FY-95
(Exhibit D-2) (Exhibit D-l)
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
0.00% 6.14% 6.14%
0.00% 7.15% 7.15%
0.00% 97.61% 97.61%
0.00% 73.26% 73.26%
0.00% 11.35% 11.35%
31.08% 22.77% 53.86%
6.57% 12.52% 19.09%
0.00% 10.47% 10.47%
0.00% 7.94% 7.94%
29.44% 28.34% 57.78%
0.00% 0.00% 0.00%
0.00% 7.47% 7.47%
0.00% 1.81% 1.81%
0.00% 3.30% 3.30%
0.00% 7.89% 7.89%
0.00% 1.82% 1.82%
0.00% 3.37% 3.37%
Jail Per Diem
$55.75 Source Exhibit I-5
(Exhibit D)
~VOL
Jefferson County County Wide Indirect Cost Rates for Fiscal Year 1995
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
Coumy Roads
Solid Waste
Equipment Rental
911 Communications
County-Wide Indirect Cost
Total
Direct Cost
(1)
1,418,557
306,630
5,740
1,500
239,327
275,984
401,710
52,781
1,416,955
560,202
0
310,105
190,702
3,061,744
361,764
1,356,419
308,801
County-Wide
Indirect
(Exhibit E-6)
(2)
87,044
21,925
5,603
1,099
27,159
62,852
50,290
5 529
112556
158 757
3 459
23 157
3.458
100,960
28,554
24,663
10,395
Indirect
Cost Rate
Col-2 / Col-1
(3)
6.14%
7.15%
97.61%
73.26%
11.35%
22.77%
12.52%
10.47%
7.94%
28.34%
0.00%
7.47%
1.81%
3.30%
7.89%
1.82%
3.37%
(Exhibit D, Schedule 1)
(VOL
Jefferson County Departmental h~direct Cost Rates for Fiscal Year 1995
Departmental Indirect Cost Rates
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
Departmental Indirect
Direct Indirect Cost Rate
O) (2) (3)
1,418,557 0
306,630 0
5,740 0
1,500 0
239,327 0
275,984 85,780
401,710 26,400
52,781 0
1,416,955 0
560,202 164,902
0 0
310,105 0
190,702 0
3,061,744 0
361,764 0
1,356,419 0
308,801 0
0.00%
0.00%
0.00%
0.00%
0.00%
31.08%
6.57%
0.00%
0.00%
29.44%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
(Exhibit D, Schedule 2)
:VOL
22
SUMMARY OF THE FISCAL YEAR 1995 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) i¥OL
Jefferson County Summary Allocation for Fiscal Year 1995
County Castle
Organizations Total Costs Courthouse Hill
(1) (2) (3)
Correctional
Center
(4)
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
$69,546 ($69,546)
195,976 0 ($195,976)
87,071 0 0
35,899 0 0
159,870 0 0
90,917 0 0
57,950 0 0
56,468 1,095 0
37,646 0 0
25,345 920 0
67,181 803 0
4,474 146 0
185,020 0 0
163,129 2,293 0
52,754 1,092 0
77,593 1,092 0
69,567 4,645 0
26,250 0 0
($87,o71)
o
o
o
0
o
o
o
o
o
o
o
0
o
o
o
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
6,356 0 0
2,652 0 0
1,656 0 0
292 0 0
1,052 0 0
2,956 0 0
0 0 0
0 0 0
0 0 0
7,157 0 0
~ VOL
(Exhibit E, Schedule 1, 1 of 2)
Jefferson County Summary Allocation for Fiscal Year 1995
County Castle
Organizations Total Costs Courthouse Hill
(1) (~) (3)
Correctional
Center
(4)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contd Services
Clerk of the Court
Outside Services
Billed Services
5,343 0 0
0 0 0
4,723 0 0
4,782 0 0
730 0 0
0 0 0
964 0 21,641
0 0 62,334
3,096
14,588 0 0
0 (262) 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1,636 0 0
0 (5,338) 0
0 0 0
2,571 0 0
0 0 0
0 201,576 0
TOTAL COSTS
$1,462,657
(Exhibit E, Schedule 1, 2 of 2) : V01. ~ ~ ?lt;~ ~8 t
Jefferson County Summary Allocation for Fiscal Year 1995
Organizations
Equipment Facilities
Depreciation Courthouse
(5) (6)
Facilities Facilities Public
Correctnl. Multi Services
(7) (8) (9)
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
($35,899)
216 ($160,086)
135 0 ($91,053)
68 0 0 (58,018)
169 2,522 0 0 ($60,254)
0 0 0 0 0
102 2,118 0 0 0
68 1,849 0 0 565
15 336 0 0 0
0 0 0 0 0
1,355 5,278 0 0 0
135 2,515 0 0 0
203 2,515 0 0 0
817 10,691 0 0 0
46 0 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
179 14,632 0 0 0
1,523 6,105 0 0 0
256 3,813 0 0 0
15 672 0 0 0
23 2,421 0 0 0
610 6,805 0 0 0
0 0 0 0 0
0 0 0 0 0
1,113 0 0 0 1,089
1,852 16,474 0 0 0
(Exhibit E, Schedule 2, 1 of 2)
Jefferson County Summary Allocation for Fiscal Year 1995
Organizations
Equipment Facilities Facilities
Depreciation Courthouse Correctnl.
(5)_ (6) (7)
Facilities
Multi,
(s).
Public
Services
(9)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
700 12,298 0
2,677 0 0
1,431 10,873 0
1,016 11;007 0
442 1,681 0
0 0 0
7,728 2,219 22,631
6,096 0 65,184
1,355 0 3,238
0 33,580 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
653 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
1,148 0 0
382 0 0
3,373 5,917 0
0 0 0
0 3,765 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
58,018
0
0
2,806
0
0
0
0
0
0
0
0
11,484
0
4,152
542
0
0
0
6,099
5,290
13,594
3,551
3,881
5,851
1,351
0
0
0
TOTAL COSTS
(Exlfibit E, Schedule 2, 2 of 2)
V0I_
22 91t9
Jefferson County Summary Allocation for Fiscal Year 1995
County Clerk of Civil
Organizations Administ. Board Personnel Service
(10) (11) (12) (13)
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
($37,646)
68 ($28,553)
181 153 ($70,801)
12 25 61 ($5,069)
500 0 0 0
441 614 1,530 0
142 160 398 0
210 184 459 0
188 641 1,597 0
71 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
1,348 1,588 3,959 0
649 617 1,539 0
390 216 538 0
23 20 49 0
154 245 612 0
944 430 1,071 0
16 26 64 0
4 5 12 0
453 296 737 0
1,197 1,004 2,502 0
(Exhibit E, Schedule 3, 1 of 2)
Jefferson County Summary Allocation for Fiscal Year 1995
Organizations
County Clerk of Civil
Administ. Board Personnel Service
(10) (11) (12) (13)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
828 0 0 0
646 762 1,900 0
1,156 773 1,927 0
0 317 789 0
0 123 306 0
63 0 0 0
3,827 3,361 8,379 3,525
1,513 1,473 3,671 1,544
834 61 153 0
669 0 0 0
3,831 3,119 7,777 0
0 0 0 0
838 1,128 2,811 0
515 147 367 0
412 0 0 0
23 0 0 0
0 0 0 0
8,269 1,657 4,130 0
0 1,744 4,347 0
0 3,692 9,205 0
977 965 2,405 0
3,664 1,054 2,628 0
1,659 1,589 3,962 0
364 367 915 0
565 0 0 0
0 0 0 0
0 0 0 0
TOTAL COSTS
(Exhibit E, Schedule 3, 2 of 2)
!VOL
991
Jefferson County Summary Allocation for Fiscal Year 1995
General Prosecuting Auditor Auditor
Organizations Insurance Attorney Payroll Gen. Ledg.
(14) (15) (16) (17)
Treasurer's
Office
(18)
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
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
($185,52o)
4,214 ($178,853)
1,096 5,361
1,264 10,234
4,399 0
0 0
($63,652)
424 ($94,178)
1,477 1,019
0 0
($95,041)
0
10,905 6,823 3,662 1,221 918
4,239 1,949 1,423 1,184 541
1,483 2,437 498 927 459
135 975 45 165 0
1,685 7,310 566 184 23
2,950 37,038 990 1,478 128
177 4,873 59 376 0
34 975 11 55 0
2,031 975 682 2,074 87
6,894 0 2,315 3,157 1,814
(Exhibit E, Schedule 4, 1 of 2) ~,¥0!_ 22 ~;,!:,~992
Jefferson County Summary Allocation for Fiscal Year 1995
Organizations
General Prosecuting Auditor Auditor
Insurance Attorney Payroll Gen. Ledg.
(14) (15) (16) (17)
Treasurer's
Office
(18)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
TOTAL COSTS
0 0 0 1,955 192
5,233 6,823 1,757 2,649 1,430
5,309 19,493 1,783 1,487 482
2,174 0 730 1,634 233
843 0 283 1,092 29
0 0 0 239 0
23,083 0 7,751 3,993 639
10,113 0 3,396 2,203 116
421 0 141 459 23
0 0 0 3,625 215
21,422 11,696 7,194 7,297 10,667
0 2,924 0 0 535
7,745 2,924 2,601 0 343
1,011 0 340 0 157
0 975 0 2,487 1,157
0 1,949 0 266 174
0 0 0 0 0
5,233 6,823 3,820 3,580 1,930
0 975 4,021 0 0
0 1,949 8,515 0 0
6,624 975 2,224 2,296 7,818
0 0 2,431 5,134 1,540
10,913 25,829 3,665 2,240 10,114
2,520 10,721 846 2,157 4,226
0 5,848 0 661 1,773
0 0 0 23,194 47,276
0 0 0 0 0
(Exhibit E, Schedule 4, 2 of 2) '¥0,_ 22
Jefferson County Summary Allocation for Fiscal Year 1995
Organizations
State Total
Examiner Costs
09) (20)
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
($26,367)
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
992 52,582
477 22,899
287 12,960
17 2,408
113 14,388
695 56,093
11 5,603
3 1,099
333 9,870
881 45,247
(Exhibit E, Schedule 5, 1 of 2)
[VOL
22
Jefferson County Summary Allocation for Fiscal Year 1995
Organizations
State Total
Examiner Costs
(19) (20)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
TOTAL COSTS
609 21,925
476 27,159
851 50,290
0 22,682
0 5,529
47 349
2,816 112,556
1,113 158,757
614 10,395
492 53,170
2,819 87,044
0 3,459
616 23,157
379 3,458
303 5,334
17 2,429
0 653
6,085 47,627
0 16,377
0 36,956
719 28,554
2,696 24,663
1,221 62,852
268 24,117
416 21,124
0 128,487
0 205,341
$1,407,595
(Exhibit E, Schedule 5, 2 of 2) [¥0t_ 22 ~,~,r~9~]5
COST ALLOCATION SUMMARY FISCAL YEAR 1995
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.
(ExhibitF) [VOL 22 ~_996
Jefferson County Divisional Summary Allocation for Fiscal Year 1995
County Roads
Admin.
County Courthouse 0
Castle Hill 0
Correctional Cemer 0
Equipment Depreciation 0
Facilities Courthouse 0
Facilities Correctional 0
Facilities Multi-Service 0
Public Services 6,099
County Administration 8,269
Clerk of Board 1,657
Personnel 4,130
Civil Service 0
General Insurance 5,233
Prosecuting Attorney 6,823
Auditor Payroll Actg 3,820
Auditor-General Ledger 3,580
Treasurer's Office 1,930
State Examiner 6,085
County Roads County Roads
Design Maintenance
0 0
0 0
0 0
0 0
0 0
0 0
0 0
5,290 13,594
0 0
1,744 3,692.
4,347 9,205
0 0
0 0
975 1,949
4,021 8,515
0 0
0 0
0 0
Total 47,627 16,377 36,956
Solid
Waste
0
0
0
0
0
0
0
3,551
977
965
2,405
0
6,624
975
2,224
2,296
7,818
719
28,554
(Exhibit F, Schedule 1)
Jefferson County Divisional Summary Allocation for Fiscal Year 1995
Equipment
Rental
County Courthouse 1,636
Castle Hill 0
Correctional Center 0
Equipment Depreciation 0
Facilities Courthouse 0
Facilities Correctional 0
Facilities Multi-Service 0
Public Services 3,881
County Administration 3,664
Clerk of Board 1,054
Personnel 2,628
Civil Service 0
General Insurance 0
Prosecuting Attorney 0
Auditor Payroll Actg 2,431
Auditor-General Ledger 5,134
Treasurer's Office 1,540
State Examiner 2,696
Total 24,663
(Exhibit F, Schedule 2) [¥0,_ ~ ?~,r,[9$$
DETAIL 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 1995
This section shows the allocation of the indirect cost for each schedule.
bo
Supporting Schedules for Fiscal Year 1995
This section shows the classifications of cost including allocated indirect
cost for each schedule.
c. Other Supporting Schedules for Fiscal Year 1995
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.
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
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
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 $1,600,852. The use allowances are computed on a 25 year estimated life and,
as of 1993, total $64,034 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
department/division within the building.
(Exhibit H- 1)
Jefferson County Detail Allocation for Fiscal Year 1995
County Courthouse
Organizations
Units Percentage Allocation Billed Net Costs
(2) (3) (4) (5) (6)
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
23,808 100.00% ($69,546)
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0 0.00% 0
0 0.00% 0
375 1.58% 1,095
0.00% 0
315 1.32% 920
275 1.16% 803
50 0.21% 146
0 0.00% 0
785 3.30% 2,293
374 1.57% 1,092
374 1.57% 1,092
1,590 6.68% 4,645
0 0.00% 0
($69,546)
0
0
0
0
0
0
1,095
0
920
803
146
0
2,293
1,092
1,092
4,645
0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
2,176 9.14% 6,356
908 3.81% 2,652
567 2.38% 1,656
100 0.42% 292
360 1.51% 1,052
1,012 4.25% 2,956
0 0.00% 0
0 0.00% 0
0 0.00% 0
2,450 10.29% 7,157
6,356
2,652
1,656
292
1,052
2,956
0
0
0
7,157
(Exhibit H, Schedule la, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
County Courthouse
Organizations
Units Percentage Allocation Billed Net Costs
(2) (3) (4) (5) (6)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
1,829 7.68% 5,343
0 0.00% 0
1,617 6.79% 4,723
1,637 6.88% 4,782
250 1.05% 730
0 0.00% 0
330 1.39% 964
0 0.00% 0
0 0.00% 0
4,994 20.98% 14,588
0.OO% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0 0.00% 0
0 0.00% 0
0 0.00% 0
0 0.00% 0
0 0.00% 0
560 2.35% 1,636
0 0.00% 0
0 0.00% 0
880 3.70% 2,571
0 0.00% 0
0 0.00% 0
5,343
0
4,723
4,782
730
0
964
0
0
14,588
0
0
0
0
0
0
0
0
0
0
0
1,636
0
0
2,571
0
0
(Exhibit H, Schedule 1 a, 2 of 2)
Computation of Indirect Costs
Cost Object Count~ Courthouse
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
69,546
$69,546
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$0
$0
$69,546
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
County Courthouse
Total Allocable Costs
0
$69,546
0'1004
(Exhibit H, Schedule lb,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and
1997
Castle Hill Building Expense
The Castle Hill Building Expenses represent the cost of leasing Building. The Castle Hill
Building expense is estimated to be $195,976. The Castle Hill Building is now billed to all
users based on the estimated costs.
Basis of Allocation
The basis of allocation for the building expense is the square footage occupied by each
department/division within the building.
:vol 2~ ~Ar, E 0 1.005
(Exhibit H-2)
Jefferson County Detail Allocation for Fiscal Year 1995
Castle Hill
Organizations
Units Percentage Allocation Billed Costs Net Balance
(7) (8) (9) (10) (11)
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
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
11,320
100.00% ($195,976) ($195,976)
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.0O% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.0O% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
VOL 22 0 iOOO
(Exhibit H, Schedule 2a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Castle Ilill
Organizations
Units Percentage Allocation Billed Costs Net Balance
(7) (8) (9) (10) (11)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
7,920
3,400
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
69.96% 137,114 137,376 (262)
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
30.04% 58,862 64,200 (5,338)
0.00% 0 0 0
0.00% 0 0 0
0.0O% 0 0 0
0.00% 0 (201,576) 201,576
(Exhibit H, Schedule 2a, 2 of 2)
Cost Object
Computation of Indirect Costs
Castle Hill
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$16,331
179,645
$195,976
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$0
$195,976
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
County Courthouse
Total Allocable Costs
0
0 0
$195,976
~01_
(Exhibit H, Schedule 2b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Correctional Center Building Depreciation
The Correctional Building Depreciation represents the annual depreciation on this
building. The Correctional Building acquisition costs is $3,288,763. The depreciation is
computed on a forty year estimated life or $82,219 a year. Capital Improvements since
1988 total $121,290. The use allowance is computed on a 25 year estimated life and
totals $4,851 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
department/division within the building.
(Exhibit H-3)
Jefferson County Detail Allocation for Fiscal Year 1995
Correctional Center
Organizations
Units Percentage Allocation Billed Costs Net Balance
(12) (13) (14) (15) (16)
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
17,015
100.00% ($87,071) ($87,071)
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
(Exhibit H, Schedule 3a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Correctional Center
Organizations
Units Percentage Allocation Billed Costs Net Balance
(12) (13) (14) (15) (16)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
4,229
12,181
605
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
24.85% 21,641 0 21,641
71.59% 62,334 0 62,334
3.56% 3,096 0 3,096
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.0O% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
(Exhibit H, Schedule 3a, 2 of 2)
Cost Object
Computation of Indirect Costs
Correctional Center
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
87,071
$87,071
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
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
Total Allocable Costs
$0
$0
$87,071
0
0 0
$87,071
;VOL
(Exhibit H, Schedule 3b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
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 any one department, but is an allowable and allocable indirect cost.
Basis of Allocation
The total cost of inventory assigned to each department/division.
(Exhibit H-4)
Jefferson County Detail Allocation for Fiscal Year 1995
Equipment Depreciation
Organizations
Units Percentage Allocation Billed Costs
(17) (18) (19) (20)
Net Balance
(21)
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
529,973 100.00% ($35,899)
3,184 0.60% 216 0
2,000 0.38% 135 0
1,000 0.19% 68 0
2,500 0.47% 169 0
0 0.00% 0 0
1,500 0.28% 102 0
1,000 0.19% 68 0
220 0.04% 15 0
0 0.00% 0 0
20,000 3.77% 1,355 0
2,000 0.38% 135 0
3,000 0.57% 203 0
12,066 2.28% 817 0
681 0.13% 46 0
($35,899)
216
135
68
169
0
102
68
15
0
1,355
135
203
817
46
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
2,637 0.50% 179 0
22,484 4.24% 1,523 0
3,773 0.71% 256 0
224 0.04% 15 0
341 0.06% 23 0
9,004 1.70% 610 0
0 0.00% 0 0
0 0.00% 0 0
16,430 3.10% 1,113 0
27,345 5.16% 1,852 0
179
1,523
256
15
23
610
0
0
1,113
1,852
(Exhibit H, Schedule 4a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Equipment Depreciation
Organizations
Units Percentage Allocation Billed Costs Net Balance
(17) (18) (19) (20) (21)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
10,333 1.95% 700 0 700
39,519 7.46% 2,677 0 2,677
21,124 3.99% 1,431 0 1,431
15,000 2.83% 1,016 0 1,016
6,521 1.23% 442 0 442
0.00% 0 0 0
114,080 21.53% 7,728 0 7,728
90,000 16.98% 6,096 0 6,096
20,000 3.77% 1,355 0 1,355
0.00% 0 0 0
0 0.00% 0 0 0
0 0.00% 0 0 0
0 0.00% 0 0 0
0 0.00% 0 0 0
0 0.00% 0 0 0
0.00% 0 0 0
9,633 1.82% 653 0 653
0 0.00% 0 0 0
0 0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0 0.00% 0 0 0
16,941 3.20% 1,148 0 1,148
5,636 1.06% 382 0 382
49,797 9.40% 3,373 0 3,373
0 0.00% 0 0 0
0 0.00% 0 0 0
(Exhibit H, Schedule 4a, 2 of 2)
Computation of Indirect Costs
Cost Object Equipment I)eprec.
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$0
35,899
$35,899
Less:
Capital Outlay
General Govemment
Billed Services
Total Allowable Costs
$0
0 $0
$35,899
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
County Courthouse
Total Allocable Costs
0
0
0 $0
$35,899
(Exhibit H, Schedule 4b,)
0 iOJ. G
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
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.
L VOL 22 ~E 0
(Exhibit H-5)
Jefferson County Detail Allocation for Fiscal Year 1995
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
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
23,808 100.00% ($160,086) ($160,086)
0 0.00% 0 0 0
0 0.00% 0 0 0
375 1.58% 2,522 0 2,522
0 0.00% 0 0 0
315 1.32% 2,118 0 2,118
275 1.16% 1,849 0 1,849
50 0.21% 336 0 336
0 0.00% 0 0 0
785 3.30% 5,278 0 5,278
374 1.57% 2,515 0 2,515
374 1.57% 2,515 0 2,515
1,590 6.68% 10,691 0 10,691
0 0.00% 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
2,176 9.14% 14,632 0 14,632
908 3.81% 6,105 0 6,105
567 2.38% 3,813 0 3,813
100 0.42% 672 0 672
360 1.51% 2,421 0 2,421
1,012 4.25% 6,805 0 6,805
0 0.00% 0 0 0
0 0.00% 0 0 0
0 0.00% 0 0 0
2,450 10.29% 16,474 0 16,474
(Exhibit H, Schedule 5a, 1 of 2)
0 101S
Jefferson County Detail Allocation for Fiscal Year 1995
Facilities Courthouse
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
Units Percentage Allocation Billed Costs
(22) (23) (24) (25)
1,829 7.68% 12,298 0
0 0.0O% 0 0
1,617 6.79% 10,873 0
1,637 6.88% 11,007 0
250 1.05% 1,681 0
0 0.00% 0 0
330 1.39% 2,219 0
0 0.00% 0 0
0 0.00% 0 0
4,994 20.98% 33,580 0
0 0.00% 0 0
0 0.00% 0 0
0 0.00%' 0 0
0 0.O0% 0 0
0 0.00% 0 0
0 0.O0% 0 0
0 0.00% 0 0
0 0.00% 0 0
0 0.00% 0 0
0 0.00% 0 0
0 0.00% 0 0
560 2.35% 3,765 3,765
0 0.00% 0 0
0 0.00% 0 0
880 3.70% 5,917 0
0 0.00% 0 0
0 0.00% 0 (3,765)
Net Balance
(26)
12,298
0
10,873
11,007
1,681
0
2,219
0
0
33,580
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,917
0
3,765
(Exhibit H, Schedule 5a, 2 of 2)
Computation of Indirect Costs
Cost Object Facilities Courthouse
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$79,215
80,655
$159,870
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$0
$0
$159,870
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
County Courthouse
Total Allocable Costs
216
0
0
0 $216
$160,086
(Exhibit H, Schedule 5b,)
0 :l.O O
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
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
department.
and to the sheriffs
(Exhibit H-6)
Jefferson County Detail Allocation for Fiscal Year 1995
Facilities Correctional
Organizations
Units Percentage Allocation Billed Costs Net Balance
(27) (28) (29) (30) (31)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
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
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
17,015
100.00% ($91,053) ($91,053)
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.O0% 0 0 0
0.00% 0 0 0
0.0O% 0 0 0
LVOL 22 D' 1o22
(Exhibit H, Schedule 6a, 1 of 2)
Jefferson Comity Detail Allocation for Fiscal Year 1995
Facilities Correctional
Organizations
Units Percentage Allocation Billed Costs Net Balance
(27) (28) (29) (30) (31)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
4,229
12,181
6O5
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
24.85% 22,631 0 22,631
71.59% 65,184 0 65,184
3.56% 3,238 0 3,238
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.0O% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0
(Exhibit H, Schedule 6a, 2 of 2)
Computation of Indirect Costs
Cost Object Facilities Correctnl.
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$12,793
78,124
$90,917
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$0
$0
$90,917
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
County Courthouse
Total Allocable Costs
0
135
0
0
0 $135
$91,053
(Exhibit H, Schedule 6b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Facilities Maintenance Multi-Service Center
The County-wide Maintenance Budget is used by the County to maintain all county
owned buildings. For reporting purposes in this report, Facilities Maintenance includes
square footage for the Multi-Service Center. The costs include expenditures for labor,
electric service, and heat.
Basis of Allocation
The basis of allocation is square footage assigned to each department.
(Exhibit H-7)
Jefferson County Detail Allocation for Fiscal Year 1995
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
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
7,636 100.00% ($58,018) ($58,018)
0.00% 0 0 0
0.O0% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
~VOL
(Exhibit H, Schedule 7a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Facilities Multi-Service
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
Units Percentage Allocation Billed Costs
(32) (33) (34) (35)
7,636
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.O0% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
100.00% 58,018
0.00% 0
Net Balance
(36)
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 58,018
0 0
(Exlfibit H, Schedule 7a, 2 of 2)
Computation of Indirect Costs
Cost Object Facilities Multi.
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$17,059
40,891
$57,950
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
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
Total Allocable Costs
$0
$0
$57,950
0
0
68
0
0
o $68
$58,018
(Exhibit H, Schedule 7b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Public Services
The Public Services function is a new unit established to provide overall direction to all
non elective departments. The cost of the Public Services Unit will be allocated to all
departments that are not under the direction of an elected official.
Basis of Allocation
The Public Services Unit will be allocated based on the number of full time equivalent staff
in each department/division not supervised by an elected official.
(Exhibit H-8)
Jefferson County Detail Allocation for Fiscal Year 1995
Public Services
Organizations
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
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Units Percentage Allocation Billed Costs
(37) (38) (39) (40)
133.37 100.00% ($60,254)
0.00 0.00% 0 0
0.00 0.00% 0 0
1.25 0.94% 565 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
2.41 1.81% 1,089 0
0.00 0.0O% 0 0
Net Balance
(41)
($60,254)
0
0
565
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,o89
0
(Exhibit H, Schedule 8a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Public Services
Organizations
Units Percentage Allocation Billed Costs
(37) (38) (39) (40)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
0.00 0.00% 0 0
6.21 4.66% 2,806 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.0O% 0 0
25.42 19.06% 11,484 0
0.00 0.00% 0 0
9.19 6.89% 4,152 0
1.20 0.90% 542 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
13.50 10.12% 6,099 0
11.71 8.78% 5,290 0
30.09 22.56% 13,594 0
7.86 5.89% 3,551 0
8.59 6.44% 3,881 0
12.95 9.71% 5,851 0
2.99 2.24% 1,351 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
Net Balance
(41)
0
2,806
0
0
0
0
0
0
0
0
11,484
0
4,152
542
0
0
0
6,O99
5,290
13,594
3,551
3,881
5,851
1,351
0
0
0
22 0 1031
(Exhibit H, Schedule 8a, 2 of 2)
Computation of Indirect Costs
Cost Object Public Services
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$51,354
5,114
$56,468
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$56,468
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
County Courthouse
Total Allocable Costs
0
0
2,522
169
0
0
$1,095
$3,786
$60,254
:¥13_
0 J.03
(Exhibit H, Schedule 8b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
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.
:I_0,33
(Exhibit H-9)
Jefferson Cotmty Detail Allocation for Fiscal Year 1995
County Administration
Organizations
Units Percentage Allocation Billed Costs
(42) (43) (44) (45)
Net Balance
(46)
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
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
13,938,284 100.00% ($37,646)
25,345 0.18% 68
67,181 0.48% 181
4,474 0.03% 12
185,020 1.33% 500
163,129 1.17% 441
52,754 0.38% 142
77,593 0.56% 210
69,567 0.50% 188
26,250 0.19% 71
499,186
240,122
144,401
8,451
57 000
349619
5 740
1. 500
167. 736
443 238
($37,646)
0 68
0 181
0 12
0 500
0 441
0 142
0 210
0 188
0 71
3.58% 1,348 0 1,348
1.72% 649 0 649
1.04% 390 0 390
0.06% 23 0 23
0.41% 154 0 154
2.51% 944 0 944
0.04% 16 0 16
0.01% 4 0 4
1.20% 453 0 453
3.18% 1,197 0 1,197
!VOL 0 034
(Exhibit H, Schedule 9a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
County Administration
Organizations
Units Percentage Allocation Billed Costs Net Balance
(42) (43) (44) (45) (46)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contd Services
Clerk of the Court
Outside Services
Billed Services
306,630 2.20% 828 0 828
239,327 1.72% 646 0 646
428,110 3.07% 1,156 0 1,156
0 0.00% 0 0 0
0 0.00% 0 0 0
23,500 0.17% 63 0 63
1,416,955 10.17% 3,827 0 3,827
560,202 4.02% 1,513 0 1,513
308,801 2.22% 834 0 834
247,750 1.78% 669 0 669
1,418,557 10.18% 3,831 0 3,831
0 0.00% 0 0 0
310,105 2.22% 838 0 838
190,702 1.37% 515 0 515
152,600 1.09% 412 0 412
8,400 0.06% 23 0 23
0 0.00% 0 0 0
3,061,744 21.97% 8,269 0 8,269
0 0.00% 0 0 0
0 0.00% 0 0 0
361,764 2.60% 977 0 977
1,356,419 9.73% 3,664 0 3,664
614,293 4.41% 1,659 0 1,659
134,918 0.97% 364 0 364
209,202 1.50% 565 0 565
0 0.00% 0 0 0
0 0.00% 0 0 0
!vo 22 0 I03S
(Exhibit H, Schedule 94, 2 of 2)
Computation of h~direct Costs
Cost Object Count~ Administration
Costs
Personnel Services $34,236
Services and Supplies 3,410
Capital Outlay 0
Subtotal $37,646
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$0
$0
$37,646
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
County Courthouse
Total Allocable Costs
0
0
0
0
0
0
0
0 $0
$37,646
(Exhibit H, Schedule 9b,)
0 J.036
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Clerk of the Board
The Clerk of the Board function includes the support to the Commissioners and
administrative support to the various departments. The cost of the administrative support
to the various departments is included as an indirect cost. The direct support provided to
the commissioners is considered a direct costs.
Basis of Allocation
The Clerk of the Board will be allocated based on the number of full time equivalent staff
in each department/division.
(Exhibit H- 10)
Jefferson County Detail Allocation for Fiscal Year 1995
Clerk of Board
Organizations
Units Percentage Allocation Billed Costs Net Balance
(47) (48) (49) (50) (51)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Service
Public Services
County Administration
Clerk of Board
Personnel
Civil Service
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
232.68 100.00% ($28,553) ($28,553)
1.25 0.54% 153 0 153
0.20 0.09% 25 0 25
0.00 0.00% 0 0 0
5.00 2.15% 614 0 614
1.30 0.56% 160 0 160
1.50 0.64% 184 0 184
5.22 2.24% 641 0 641
0.00 0.00% 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
12.94 5.56% 1,588 0 1,588
5.03 2.16% 617 0 617
1.76 0.76% 216 0 216
0.16 0.07% 20 0 20
2.00 0.86% 245 0 245
3.50 1.50% 430 0 430
0.21 0.09% 26 0 26
0.04 0.02% 5 0 5
2.41 1.04% 296 0 296
8.18 3.52% 1,004 0 1,004
(Exhibit H, Schedule 10a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Clerk of Board
Organizations
Units Percentage Allocation Billed Costs Net Balance
(47) (48) (49) (50) (51)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Shedff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
0.00 O.OO% 0 0 0
6.21 2.67% 762 0 762
6.30 2.71% 773 0 773
2.58 1.11% 317 0 317
1.00 0.43% 123 0 123
0.00 0.00% 0 0 0
27.39 11.77% 3,361 0 3,361
12.00 5.16% 1,473 0 1,473
0.50 0.21% 61 0 61
0.00 0.00% 0 0 0
25.42 10.92% 3,119 0 3,119
0.00 0.00% 0 0 0
9.19 3.95% 1,128 0 1,128
1.20 0.52% 147 0 147
0.00 0.00% 0 0 0
0.00 0.00% 0 0 0
0.00 0.00% 0 0 0
13.50 5.80% 1,657 0 1,657
14.21 6.11% 1,744 0 1,744
30.09 12.93% 3,692 0 3,692
7.86 3.38% 965 0 965
8.59 3.69% 1,054 0 1,054
12.95 5.57% 1,589 0 1,589
2.99 1.29% 367 0 367
0.00 0.00% 0 0 0
0.00 0.00% 0 0 0
0.00 0.00% 0 0 0
(Exhibit H, Schedule 10a, 2 of 2)
Computation of Indirect Costs
Cost Object Clerk of Board
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$16,765
8,580
0
$25,345
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$0
$0
$25,345
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
County Courthouse
Total Allocable Costs
68
0
0
0
2,118
102
0
0
920
$3,208
$28,553
(Exhibit H, Schedule 10b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Personnel
The personnel 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.
(Exhibit H- 11)
Jefferson County Detail Allocation for Fiscal Year 1995
Personnel
Organizations
Units Percentage Allocation Billed Costs Net Balance
(52) (53) (54) (55) (56)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Service
Public Services
County Administration
Clerk of Board
Personnel
Civil Service
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
231.43 100.00% ($70,801) ($70,801)
0.20 0.09% 61 0 61
0.00 0.00% 0 0 0
5.00 2.16% 1,530 0 1,530
1.30 0.56% 398 0 398
1.50 0.65% 459 0 459
5.22 2.26% 1,597 0 1,597
0.00 0.00% 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
12.94 5.59% 3,959 0 3,959
5.03 2.17% 1,539 0 1,539
1.76 0.76% 538 0 538
0.16 0.07% 49 0 49
2.00 0.86% 612 0 612
3.50 1.51% 1,071 0 1,071
0.21 0.09% 64 0 64
0.04 0.02% 12 0 12
2.41 1.04% 737 0 737
8.18 3.53% 2,502 0 2,502
(Exhibit H, Schedule 1 la, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Personnel
Organizations
Units Percentage Allocation Billed Costs Net Balance
(52) (53) (54) (55) (56)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
0.00 0.00% 0 0 0
6.21 2.68% 1,900 0 1,900
6.30 2.72% 1,927 0 1,927
2.58 1.11% 789 0 789
1.00 0.43% 306 0 306
0.00 0.00% 0 0 0
27.39 11.84% 8,379 0 8,379
12.00 5.19% 3,671 0 3,671
0.50 0.22% 153 0 153
0.00 0.00% 0 0 0
25.42 10.98% 7,777 0 7,777
0.00 0.00% 0 0 0
9.19 3.97% 2,811 0 2,811
1.20 0.52% 367 0 367
0.00 0.00% 0 0 0
0.00 0.00% 0 0 0
0.00 0.00% 0 0 0
13.50 5.83% 4,130 0 4,130
14.21 6.14% 4,347 0 4,347
30.09 13.00% 9,205 0 9,205
7.86 3.40% 2,405 0 2,405
8.59 3.71% 2,628 0 2,628
12.95 5.60% 3,962 0 3,962
2.99 1.29% 915 0 915
0.00 0.00% 0 0 0
0.00 0.00% 0 0 0
0.00 0.00% 0 0 0
(Exhibit H, Schedule 1 la, 2 of 2)
Computation of Indirect Costs
Cost Object Personnel
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$49,759
17,422
0
$67,181
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
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
Total Allocable Costs
$0
$0
$67,181
153
181
565
0
0
1,849
68
0
0
8O3
$3,620
$70,801
,, 22 0 io44
(Exhibit H, Schedule 1 lb,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Civil Service
The Civil Service Office recruits, tests, processes and hires the best qualified applicants for
all positions requested by the Sheriff The Office also hears and makes a determination on
any appeal filed with the Civil Service Commission.
Basis of Allocation
The basis of allocation is the number of full time equivalent personnel within the Sheriffs
Office.
(Exhibit H- 12)
Jefferson Cotmty Detail Allocation for Fiscal Year 1995
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
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
39.39
100.00% ($5,069) ($5,069)
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.0O% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
(Exhibit H, Schedule 12a, 1 of 2)
Jefferson Cotmty Detail Allocation for Fiscal Year 1995
Civil Service
Organizations
Units Percentage Allocation Billed Costs Net Balance
(57) (58) (59) (60) (61)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
27.39
12.00
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
69.54% 3,525 0 3,525
30.46% 1,544 0 1,544
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.O0% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
0.00% 0 0 0
(Exhibit H, Schedule 12a, 2 of 2)
Cost Object
Computation of Indirect Costs
Civil Service
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$1,765
2,709
0
$4,474
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
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
Total Allocable Costs
$0
$0
$4,474
61
25
12
0
0
0
336
15
0
0
146 595
$5,069
(Exhibit H, Schedule 12b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
General Insurance
The General Liability Insurance for the County. The insurance amount is reduced for the
direct charge to the Equipment Rental Fund.
Basis of Allocation
The basis of allocation will be the total number of full time equivalent personnel in each
department/division excluding the Equipment Rental Fund.
(Exhibit H- 13)
Jefferson County Detail Allocation for Fiscal Year 1995
General Insurance
Organizations
Units Percentage Allocation Billed Costs Net Costs
(62) (63) (64) (65) (66)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Service
Public Services
County Administration
Clerk of Board
Personnel
Civil Service
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
220.14 100.00% ($185,520) ($185,520)
5.00 2.27% 4,214 0 4,214
1.30 0.59% 1,096 0 1,096
1.50 0.68% 1,264 0 1,264
5.22 2.37% 4,399 0 4,399
0.00 0.00% 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
12.94 5.88% 10,905 0 10,905
5.03 2.28% 4,239 0 4,239
1.76 0.80% 1,483 0 1,483
0.16 0.07% 135 0 135
2.00 0.91% 1,685 0 1,685
3.50 1.59% 2,950 0 2,950
0.21 0.10% 177 0 177
0.04 0.02% 34 0 34
2.41 1.09% 2,031 0 2,031
8.18 3.72% 6,894 0 6,894
0 1.050
(Exhibit H, Schedule 13a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
General Insurance
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contd Services
Clerk of the Court
Outside Services
Billed Services
Units Percentage Allocation Billed Costs Net Costs
(62) (63) (64) (65) (66)
0.00 0.00% 0 0
6.21 2.82% 5,233 0
6.30 2.86% 5,309 0
2.58 1.17% 2,174 0
1.00 0.45% 843 0
0.00 0.00% 0 0
27.39 12.44% 23,083 0
12.00 5.45% 10,113 0
0.50 0.23% 421 0
0.00 0.00% 0 0
25.42 11.55% 21,422 0
0.00 0.00% 0 0
9.19 4.17% 7,745 0
1.20 0.55% 1,011 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
55.30 25.12% 46,603 41,370
0.00 0.00% 0 0
0.00 0.00% 0 0
7.86 3.57% 6,624 0
0.00 0.00% 0 0
12.95 5.88% 10,913 0
2.99 1.36% 2,520 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0.00 0.00% 0 0
0
5,233
5,309
2,174
843
0
23,083
10,113
421
0
21,422
0
7,745
1,011
0
0
0
5,233
0
0
6,624
0
10,913
2,520
0
0
0
(Exhibit H, Schedule 13a, 2 of 2)
Cost Object
Computation of Indirect Costs
General Insurance
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$22,196
162,824
0
$185,020
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
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
Total Allocable Costs
$0
$0
$185,020
0
0
0
500
0
0
0
0
0
0
0
0 $500
$185,520
2~
~.¥0 ......
D 1052
(Exhibit H, Schedule 13b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Prosecuting Attorney
The Prosecuting Attorney's office prosecutes all criminal matters for Jefferson County
and determines restitution in appropriate cases; serves as legal advisor to county
departments and officials and represents the county in lawsuits when the county is a party
to the suit.
The criminal dependency and child support services component of the prosecuting
attorney is not considered an indirect cost and is allocated directly to those activities. The
criminal component of this office is identified as a direct cost center and has not been
included in the allocation.
Basis of Allocation
The basis of allocation is the estimate of actual effort spent by all the attorneys and
administrative support for the various personnel in each department/division.
(Exhibit H- 14)
Jefferson County Detail Allocation for Fiscal Year 1995
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
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
183.5 100.00% ($178,853)
5.5 3.00% 5,361
10.5 5.72% 10,234
0.0 0.00% 0
O.00% 0
($178,853)
0 5,361
0 10,234
0 0
0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
7.0 3.81% 6,823
2.0 1.09% 1,949
2.5 1.36% 2,437
1.0 0.54% 975
7.5 4.09% 7,310
38.0 20.71% 37,038
5.0 2.72% 4,873
1.0 0.54% 975
1.0 0.54% 975
0.0 0.00% 0
0 6,823
0 1,949
0 2,437
0 975
0 7,310
0 37,038
0 4,873
0 975
0 975
0 0
0 1.054
(Exhibit H, Schedule 14a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Prosecuting Attorney
Organizations
Units Percentage Allocation Billed Costs Net Costs
(67) (68) (69) (70) (71)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Cormnunications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
0.0 0.00% 0 0 0
7.0 3.81% 6,823 0 6,823
20.0 10.90% 19,493 0 19,493
0.0 0.00% 0 0 0
0.0 0.00% 0 0 0
0.0 0.00% 0 0 0
0.0 0.00% 0 0 0
0.0 0.00% 0 0 0
0.0 0.00% 0 0 0
0.0 0.00% 0 0 0
12.0 6.54% 11,696 0 11,696
3.0 1.63% 2,924 0 2,924
3.0 1.63% 2,924 0 2,924
0.0 0.00% 0 0 0
1.0 0.54% 975 0 975
2.0 1.09% 1,949 0 1,949
0.0 0.00% 0 0 0
7.0 3.81% 6,823 0 6,823
1.0 0.54% 975 0 975
2.0 1.09% 1,949 0 1,949
1.0 0.54% 975 0 975
0.0 0.00% 0 0 0
26.5 14.44% 25,829 0 25,829
11.0 5.99% 10,721 0 10,721
6.0 3.27% 5,848 0 5,848
0.0 0.00% 0 0 0
0.0 0.00% 0 0 0
!VOl_ 22, 0 :t055
(Exhibit H, Schedule 14a, 2 of 2)
Cost Object
Computation of Indirect Costs
Prosecutin$ Attrny.
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$141,786
21,343
4,819
$167,948
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
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
Total Allocable Costs
$4,819
($4,819)
$163,129
4,214
0
1,530
614
441
0
0
0
5,278
1,355
0
0
2,293
$15,724
$178,853
(Exhibit H, Schedule 14b,)
:t056
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Auditor-Payroll Accounting
This cost center represents the Payroll Accounting function within the County Auditor's
Office.
Basis of Allocation
The Payroll Accounting function with be allocated to each department/division based on
the number of full time equivalent personnel.
(Exhibit H- 15)
Jefferson County Detail Allocation for Fiscal Year 1995
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
Auditor-General Ledger
Treasurer's Office
State Examiner
224.93 100.00% ($63,652)
1.50 0.67% 424
5.22 2.32% 1,477
0.00 0.00% 0
0
0
0
($63,652)
424
1,477
0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
12.94 5.75% 3,662
5.03 2.24% 1,423
1.76 0.78% 498
0.16 0.07% 45
2.00 0.89% 566
3.50 1.56% 990
0.21 0.09% 59
0.04 0.02% 11
2.41 1.07% 682
8.18 3.64% 2,315
0
0
0
0
0
0
0
0
0
0
3,662
1,423
498
45
566
990
59
11
682
2,315
vo _ 22, 0 :tOSS
(Exhibit H, Schedule 15a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Auditor Payroll Accounting
Organizations
Units Percentage Allocation Billed Costs Net Costs
(7 2) (7 3) (7 4) (7 5) (7 6)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
0.00 0.00% 0
6.21 2.76% 1,757
6.30 2.80% 1,783
2.58 1.15% 730
1.00 0.44% 283
0.00 O.00% 0
27.39 12.18% 7,751
12.00 5.33% 3,396
0.50 0.22% 141
0.00 0.00% 0
25.42 11.30% 7,194
0.00 0.00% 0
9.19 4.09% 2,601
1.20 0.53% 340
0.00 0.O0% 0
0.00 0.00% 0
0.00 0.00% 0
13.50 6.00% 3,820
14.21 6.32% 4,021
30.09 13.38% 8,515
7.86 3.49% 2,224
8.59 3.82% 2,431
12.95 5.76% 3,665
2.99 1.33% 846
0.00 0.00% 0
0.00 0.00% 0
0.00 0.00% 0
0 0
0 1,757
0 1,783
0 730
0 283
0 0
0 7,751
0 3,396
0 141
0 0
0 7,194
0 0
0 2,601
0 340
0 0
0 0
0 0
0 3,820
0 4,021
0 8,515
0 2,224
0 2,431
0 3,665
0 846
0 0
0 0
0 0
(Exhibit H, Schedule 15a, 2 of 2)
Computation of Indirect Costs
Cost Object Auditor Payroll
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$32,961
19,793
$52,754
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$0
$0
$52,754
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
County Courthouse
Total Allocable Costs
5,361
1,096
0
398
160
142
0
0
0
2,515
135
0
0
1,092
$10,899
$63,652
0 .060
(Exhibit H, Schedule 15b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
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 number of vouchers written
for the year by each department/division.
(Exhibit H- 16)
Jefferson County Detail Allocation for Fiscal Year 1995
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
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
10,261 100.00% ($94,178) ($94,178)
111 1.08% 1,019 0 1,019
0 0.00% 0 0 0
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
133 1.30% 1,221 0 1,221
129 1.26% 1,184 0 1,184
101 0.98% 927 0 927
18 0.18% 165 0 165
20 0.19% 184 0 184
161 1.57% 1,478 0 1,478
41 0.40% 376 0 376
6 0.06% 55 0 55
226 2.20% 2,074 0 2,074
344 3.35% 3,157 0 3,157
(Exhibit H, Schedule 16a, 1 of 2)
Jefferson Cmmty Detail Allocation for Fiscal Year 1995
Auditor General Ledger Accounting
Organizations
Units Percentage Allocation Billed Costs Net Costs
(77) (78) (79) (S0) (81)
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contrl Services
Clerk of the Court
Outside Services
Billed Services
213 2.08% 1,955 0
578 5.63% 5,305 2,656
162 1.58% 1,487 0
178 1.73% 1,634 0
119 1.16% 1,092 0
26 0.25% 239 0
435 4.24% 3,993 0
240 2.34% 2,203 0
50 0.49% 459 0
395 3.85% 3,625 0
795 7.75% 7,297 0
0 0.00% 0 0
0 0.00% 0 0
0 0.00% 0 0
271 2.64% 2,487 0
29 0.28% 266 0
0 0.00% 0 0
781 7.61% 7,168 3,588
0 0.00% 0 0
0 0.00% 0 0
501 4.88% 4,598 2,302
1,120 10.92% 10,280 5,146
244 2.38% 2,240 0
235 2.29% 2,157 0
72 0.70% 661 0
2,527 24.63% 23,194 0
0 0.00% 0 0
1,955
2,649
1,487
1,634
1,092
239
3,993
2,203
459
3,625
7,297
0
0
0
2,487
266
0
3,580
0
0
2,296
5,134
2,240
2,157
661
23,194
0
.VOL 2~ ~s.~, D:IOG3
(Exhibit H, Schedule 16a, 2 of 2)
Cost Object
Computation of Indirect Costs
Auditor-General Ldl~.
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
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
Total Allocable Costs
$48,481
29,112
$77,593
$0
$0
$77,593
424
10,234
1,264
0
459
184
210
0
0
0
2,515
203
0
0
1,092
$16,586
$94,178
(Exhibit H, Schedule 16b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
Treasurer
The County Treasurer receives and keeps all monies of the County and receipt for the
same, only as authorized by the charter and ordinances of Jefferson County and statutes
of the State of Washington and only upon warrants duly issued. All deposits and
accounts shall be carried in the name of the Jefferson County.
Basis of Allocation
The basis of allocation is the total number cash receipts issued by each
department/division.
(Exhibit H- 17)
Jefferson County Detail Allocation for Fiscal Year 1995
Treasurer
Organizations
Units Percentage Allocation Billed Costs Net Costs
(82) (83) (84) (85) (86)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Service
Public Services
County Administration
Clerk of Board
Personnel
Civil Service
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
16,350 100.00% ($95,041) ($95,041)
0 0.00% 0 0 0
Direct Activities
ASSeSSOr
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
158 0.97% 918 0 918
93 0.57% 541 0 541
79 0.48% 459 0 459
0 0.00% 0 0 0
4 0.02% 23 0 23
22 0.13% 128 0 128
0 0.00% 0 0 0
0 0.00% 0 0 0
15 0.09% 87 0 87
312 1.91% 1,814 0 1,814
¥0L
(Exhibit H, Schedule 17a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 1995
Treasurer
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contfl Services
Clerk of the Court
Outside Services
Billed Services
Units Percentage Allocation Billed Costs Net Costs
(82) (83) (84) (85) (86)
33 0.20% 192
246 1.50% 1,430
83 0.51% 482
40 0.24% 233
5 0.03% 29
0 0.00% 0
110 0.67% 639
20 0.12% 116
4 0.02% 23
37 0.23% 215
1,835 11.22% 10,667
92 0.56% 535
59 0.36% 343
27 0.17% 157
199 1.22% 1,157
30 0.18% 174
0 0.00% 0
332 2.03% 1,930
0 0.00% 0
0 0.00% 0
1,345 8.23% 7,818
265 1.62% 1,540
1,740 10.64% 10,114
727 4.45% 4,226
305 1.87% 1,773
8,133 49.74% 47,276
0.00% 0
0 192
0 1,430
0 482
0 233
0 29
0 0
0 639
0 116
0 23
0 215
0 10,667
0 535
0 343
0 157
0 1,157
0 174
0 0
0 1,930
0 0
0 0
0 7,818
0 1,540
0 10,114
0 4,226
0 1,773
0 47,276
0 0
.VOL 2~ ~? 01067
(Exhibit H, Schedule 17a, 2 of 2)
Computation of Indirect Costs
Cost Object Treasurer
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$52,907
16,660
0
$69,567
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
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
Total Allocable Costs
$0
$0
$69,567
1,019
1,477
0
4,399
0
1,597
641
188
0
0
0
10,691
817
0
0
4,645
$25,474
$95,041
(Exhibit H, Schedule 17b,)
County Administrative Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 1996 and 1997
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_ 2~ ~[,.~ ~0 :[069
(Exhibit H- 18)
Jefferson County Detail Allocation for Fiscal Year 1995
State Examiner
Organizations
Units Percentage Allocation Billed Costs Net Costs
(87) (88) (89) (90) (91)
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
13,266,972 100.00% ($26,367)
($26,367)
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
499,186 3.76% 992 0
240,122 1.81% 477 0
144,401 1.09% 287 0
8,451 0.06% 17 0
57,000 0.43% 113 0
349,619 2.64% 695 0
5,740 0.04% 11 0
1,500 0.01% 3 0
167,736 1.26% 333 0
443,238 3.34% 881 0
992
477
287
17
113
695
11
3
333
881
(Exhibit H, Schedule 1Sa, 1 of 2)
Jefferson Cotmty Detail Allocation for Fiscal Year 1995
State Examiner
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
911 Communications
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabilities
County Fair
Law Library
Domestic Violence
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Contd Services
Clerk of the Court
Outside Services
Billed Services
Units Percentage Allocation Billed Costs Net Costs
(87) (88) (89) (90) (91)
306,630 2.31% 609 0
239,327 1.80% 476 0
428,110 3.23% 851 0
0 0.00% 0 0
0 0.00% 0 0
23,500 0.18% 47 0
1,416,955 10.68% 2,816 0
560,202 4.22% 1,113 0
308,801 2.33% 614 0
247,750 1.87% 492 0
1,418,557 10.69% 2,819 0
0 0.00% 0 0
310,105 2.34% 616 0
190,702 1.44% 379 0
152,600 1.15% 303 0
8,400 0.06% 17 0
0 0.00% 0 0
3,061,744 23.08% 6,085 0
0 0.00% 0 0
0 0.00% 0 0
361,764 2.73% 719 0
1,356,419 10.22% 2,696 0
614,293 4.63% 1,221 0
134,918 1.02% 268 0
209,202 1.58% 416 0
0 0.00% 0 0
0 0.00% 0 0
609
476
851
0
0
47
2,816
1,113
614
492
2,819
0
616
379
303
17
0
6,085
0
0
719
2,696
1,221
268
416
0
0
0
(Exhibit H, Schedule 18a, 2 of 2)
Computation of h~direct Costs
Cost Object State Examiner
Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
$0
26,250
0
$26,250
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
$0
$0
$26,250
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
County Courthouse
Total Allocable Costs
0
0
0
0
0
0
0
0
71
0
0
0
0
46
0
0
0 $117
$26,367
,vo . 22 0 l_OV2
(Exhibit H, Schedule 18b,)
DESCRIPTION OF DIRECT OPERATING
DEPARTMENTS WITHIN THE COUNTY
The following narrative describes the general function and purpose of the various direct
operating departments within the County. The Exhibit 1-5 schedules also show the
administrative costs within the Sheriff's Department.
(Exhibit I)
Jefferson County Program Description
Assessor
The Assessor is responsible for the establishment and maintenance of standards and
procedures for the appraisal of real and personal property for ad-valorem tax purposes.
The Assessor is also responsible for maintaining a mapping system reflecting new plats;
segregations and mergers of real property; changes to roads, streets, alleys, and highways.
The Assessor's Office certifies values and taxes to the County Treasurer for collection and
maintains accurate records of same. Other areas of responsibility include the coordination
of data processing and assisting in the design of Electronic Data Processing systems for
staff supervision, training, and forms control.
Auditor-Licensing and Elections
The Auditor activity includes the auto license and elections function. These functions are
considered a direct cost objective of the County and are not considered an indirect cost
activity.
The auto license unit receives and processes all motor vehicle and vessel renewals and all
types of title transactions. It receives monies for these transactions and supplies owners
with currant decals, registrations, and plates.
The elections unit is the Chief Voter and Registrar and Ex-Officio Supervisor. The
objectives of this department are to provide for the continuous registration of qualified
persons wishing to vote and to conduct all requested special and annual primary and
general elections held in the County.
The Auditor-General function is the accounting unit of the County. The accounting unit is
listed under the central service costs and included as an indirect cost. The two functions
listed in the indirect cost are general accounting and payroll accounting.
Board of Equalization
The Board of Equalization is a statutory board responsible for hearing property owners'
appeals of assessed evaluation placed on property by the Assessor. The Board and its
staff receive appeals from property owners, hold hearings in which the appellant and the
Assessor's staff testify and submit exhibits and issue decisions on appeals.
(Exhibit I- 1)
Jefferson County Program Description
Clerk of the Board
The Clerk of the Board is responsible for recording the minutes for the County
Commissioners. The administrative support provided to the departments is included as an
indirect costs.
Commissioners Office
The Jefferson County Board of County Commissioners is responsible for providing
legislative and administrative services to Jefferson County. The purpose of this
department is to identify and clarify the needs of the people, to insure that Jefferson
County responds to those needs and to provide administration to carry out this work
efficiently and cost effectively.
Planning Commission
The Planning Commission performs an oversight function for planning within the County.
Shoreline Commission
The Shoreline Commission performs 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
County. The services are provided by extension agents, support staff and Washington
State extension specialists that are located within the County.
District Court
The Court opens cases within the District Court. Normally, each case is scheduled for
adjudication before a judge or jury. Administrative functions-,of the Court include:
scheduling court appearance dates, issuing notices, summonses and warrants as ordered by
judges, recording dispositions, and performing cashiering services. The bailiffs' primary
functions are to maintain order in the court rooms and to escort prisoners.
(Exhibit 1-2)
Jefferson County Program Description
Juvenile Services
The primary function of this program is to provide counseling to problem youth and to
make arrangements to house youth who will be detained to insure their availability for
court, to protect the community or the youth, and as punishment for their offenses.
Parks and Recreation
The Parks and Recreation Program provides ground maintenance, custodial support and
other services upon request by community groups for recreational activities and special
events. It provides recreational programs for the residents of Jefferson County to include
a gymnasium, adult and youth activities, safety programs and additional requested self-
supporting programs. It also provides recreational and social programs for Jefferson
County Senior Citizens.
Planning and Community Development
The Planning Department provides service to the public dealing with all and use controls.
To a large extent the efforts are directed at the permitting process, such as Subdivisions
and Zoning. With the recognition of a large urban unincorporated population, providing
development controls and coordination through our "lead agency" status requires the
greatest expenditure of Planning that will allow the County to grow along logical
guidelines. This dictates that Long Range Planning, Community Development, and the
permit/process must be coordinated to facilitate better services and allocation of scarce
resources.
Prosecutor
The Prosecutor protects life and property; and maintains law and order through
enforcement of criminal law and traffic ordinances. The Prosecutor prosecutes and
represents the State in all criminal matters occurring within Jefferson County. This
represents the costs of the Criminal Prosecutor's Office and is considered a direct cost of
the County. The Prosecutor's Office listed under Central Service Costs is the Civil
Prosecutor's Office and is considered an indirect cost of the County.
(Exhibit I-3)
Jefferson County Program Description
Prosecuting Attorney Child Support
The Prosecutor Non-Support represents the cost of the prosecution function related to
child support enforcement. This program provides a legal means for parents with children
to receive child support payments from absent parents that are unwilling to pay. The
program is funded through the State of Washington with Federal Funds.
Coroner
Investigation of all deaths in Jefferson County come under the jurisdiction of the Coroner.
The deaths that require investigation are those resulting from violence, that is, from
accident, homicide and suicide; those caused by natural disease processes where the death
occurs suddenly and without warning, home deaths, and those hospital deaths there the
victim dies within 24 hours of admission.
Sheriff
The Sheriffs Office is the legal enforcement body of the County. It includes the following
functions:
Civil: The Civil Division serves all civil processes and enforces all court orders and
judgments. It serves all subpoenas and warrants for the Prosecuting Attorney's Office.
Communications: The Communications Division is responsible for maintaining, 24 hours
per day, communications systems for Jefferson County Sheriff and Jefferson County Jail.
Investigative: The Investigative Division develops information and ~onducts
investigations of criminal activities within Jefferson County.
.Patrol: The Patrol Division provides routine police patrol services for all unincorporated
areas of Jefferson County, 24 hours per day, 365 days per year.
Staff Support: The Staff Support Division is responsible for the administrative and
supportive services of the Sheriffs Department.
(Exhibit I-4)
Jefferson County Program Description
Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriffs
Department under the authority of the laws of the State of Washington that govern the
operation of jails. It provides jail services for pre and post trial prisoners for the State by
law, the City of Port Townsend and to other cities and counties by mutual agreement. Jail
services are provided to any government agency with legal authority to have custody of
prisoners while they are in transit through Jefferson County. The Jail provides its inmates
with a nutritious diet, medical care, protection of their constitutional rights, assurance of
their personal safety, and programs for self-improvement as they are available.
Enhanced 911 Telephone System
The Jefferson County Enhanced 911 Telephone System is located within the corrections
center. The service is designed to provide upgraded emergency telephone service within
the County.
Superior Court
The Superior Court for Jefferson County utilizes judges and to hear and resolve civil and
criminal disputes. The Superior Court hears and disposes of these cases as required by
law for the prompt and efficient administration of justice. The Superior Court
Administrator's Office has been designated by the Superior Court and the Jefferson
County Commissioners to provide administrative support to the Superior Court.
Health and Human Services
The Health and Human Services is responsible for providing social and health services for
County residents. These services are provided primarily through subcontracts.
Health: The department operates 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.
(Exhibit 1-5)
Jefferson County Jail Rates for Fiscal Year 1995
Per Diem Rate for Housing Contract Prisoners
Jail Costs
Costs Allocated From Sheriff's Office
Cost Allocated from County-wide
Total
Costs
$490,202
164,902
158,757
$813,860
Average Daily Population
Multiplied by 365 Days
Total Jail Costs
40
14,600
$813,900
Per Diem Rate
(Costs Divided by Population)
$55.75
(Exhibi[ I-5, Schedu]e A)
Jefferson County Jail Rates for Fiscal Year 1995
Annual Fringe Services &
Sheriff's Executive Office
Sheriff
Administrative Secretary
ReceptionistqData Entry
Total
S~ary
$42,538
27,144
37,226
$106,908
Benefits Supplies Total
$15,149
9,667
13,257
$9,409 $67,096
6,004 42,815
8,234 58,717
$38,073
$23,648 $168,629
Legal Services
Chief Civil Deputy
Total
Annual
Salary
$32,718
Fringe
Benefits
$11,652
Services &
Supplies
Total
$7,237 $51,607
$32,718
$11,652
$7,237 $51,607
Administrative Services
Training
Jail ControllerXDispatch
Annual
Salary
$3,500
133,610
Fringe
Benefits
Services &
Supplies
Total
$1,246
47,945
$774 $5,521
54,915 236,470
$137,110 $49,191
$55,689 $241,991
Percentage of Sheriffs Administrative Office Applicable to Jail
Jail
Cost Centers
Sheriffs Executive Office
Legal Services
Admin. Svcs. Training
Jail Controler/Dispatch
Total
Total Costs Percentage
$168,629 37.00%
51,607 10.00%
5,521 50.00%
236,470 40.00%
$462,226
Allocable
To Jail
$62,393
5,161
2,760
94,588
$164,902
(ExhibiL I-5, Schedule B)
Jefferson County Program Description
Developmental Disabilities: The Developmental Disabilities Program is part of the Human
Services Department and primary services are provided by subcontractors. This section is
responsible for the administration, planning, coordination, contracting and monitoring of
these services.
County Fair
There are buildings to maintain on the grounds. The fair has continued to grow in
attendance, exhibits, and total number of entries requiring more premium money, labor,
and security to adequately handle the fair.
Law Library
This represents the cost of maintaining a law library within the County.
Domestic Violence
This represents the cost of maintaining a domestic violence program within the County.
County Roads
The Roads Cost Center is comprised of the following functions:
County Road Administration: The County Road Administration provides management
and support for the other functions of the Road Department.
County Road Design Construction: The County Construction provides improvement,
through construction projects, sections of the County Road System which, by priority
analysis, are indicated to be most cost effective, thereby carrying out the annual element of
the long range program in keeping with the program goals to provide cost effective
improvements which will improve safety, provide increased capacity and accessibility and
reduce upkeep costs.
County Road Facilities: The County Road Facilities provides for and maintains a physical
plant for the Department. The general objective of the program is then to provide
adequate, well maintained facilities. This is an indirect cost function and is allocated to the
various buildings.
~o~_ 2:~ ~? 0'~ 081
(Exhibit I-6)
Jefferson County Program Description
County Road Maintenance: The County Road Maintenance provides maintenance service
on County roads by graveling and patching roadway surfaces, cleaning and replacement of
drainageways and structures, inspection and repair of bridges, snow removal and sanding,
and sign replacement.
Solid Waste
The Solid Waste Utility is responsible for collection and disposition of all solid waste
within the County. This department is also responsible for the management of the landfill.
Equipment Rental
The Equipment Rental Fund provides the needed equipment for rental to the County Road
Department and other departments. Managing the rental rates of the equipment to keep
them current with operating costs and depreciation. Managing the replacement of
equipment and preparing specifications for equipment purchase to maintain an .efficient
operating fleet. Providing cost accounting records on equipment to maintain a proper
replacement schedule.
Permit Center
The Permit Center serves the citizens of Jefferson County when they inquire about and/or
apply for permits related to the development of property. The Permit Center expedites
and coordinates the application and review of permits. The Permit Center also assists
several departments including Long Range Planning, Department of Public Works, and the
Environmental Health Division of the Jefferson County Health Department in their permit
activities. The Building Division administers and enforces the Uniform Building Code, the
Washington State Energy Code and land use/construction codes pertaining to the
construction, alteration and use of new and existing structures within unincorporated
Jefferson County. These activities include building permit processing, plan review,
issuing of permits, and field inspections of construction projects for compliance with
adopted codes.
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.
(Exhibit 1-7)
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.
(Exhibit I-8)