HomeMy WebLinkAbout119 94
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STATE OF WASHINGTON
COUNTY OF JEFFERSON
In the Matter of:
Adopting Cost Allocation
For Fiscal Years 1994 & 1995
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RESOLUTION NO.
119-94
WHEREAS, General Government/Current Expense Fund provides services to various
funds, departments, districts and municipal organization in Jefferson County; and
WHEREAS, Jefferson County through its various departments and offices receives
monies through grants from State and Federal sources; and
WHEREAS, Jefferson County, has developed a cost allocation plan to identify
indirect current expense costs allocable to various County departments, districts, and
municipal corporations;
NOw, THEREFORE, BE /T RESOL VED, the "Jefferson County Federal Central
Services Cost Allocation Plan and Indirect Rate Proposal for Fiscal Year Endina December
31. 1994 and Fiscal Year Endina December 31. 1995" be adopted with Central Services
Costs to be allocated to various departments as shown in the attached document.
BE IT FURTHER RESOL VED, that the plan be used as the basis for determining
overhead costs for State and Federal grant reimbursements.
ADOPTED this 7 ~ day of November, 1994.
EFFERSON COUNTY
80 OF COMMISSIONERS
~~
n, Chairman
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-:' 20 t~G~
0 1.795.
JEFFERSON COUNTY
FISCAL YEARS 1994 AND 1995 COUNTY-WIDE 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-8? and uses the
implementing instructions contained in the Guide OASC-10 published
by the Department of Health and Human Services. It was prepared using
actual costs for fiscal year 1993.
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.
on, Chairman
ounty Commissioners
j(QtlJJA'¡~ 1./911
D e /
(/)cd. ~ (;. /99 'f
Date I
Auditor
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20 ~AŒ
01796
(Exhibit A)
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JEFFE'RSON CO UNT'Y " ,
'"
, ' FEDERAL CENTRAL.',SERVIÇES
C:OST ALLOCATIO N PLAN
AND
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, INDlRECT:RATE,PROPOSAL "
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:FOR TH,EFISCALYEÁRS ENDING DECEMBER 31, 1994 AND, 1995 ..
Frö,m the office ofthe ,
JEFJ'ERSON COUNTY AUI)ITOR
P.D. Box.563
, Port TownSend, WA 98368
(206) 385-9121' ,
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..'JOL 20+AGr:, 0 1797,
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JEFFERSON COUNTY
FEDERAL CENTRAL SERVICES COST ALLOCATION PLAN
AND INDIRECT RATE PROPOSAL
FOR FISCAL YEARS ENDING DECEMBER 31, 1994 AND 1995
TABLE OF CONTENTS
Introduction
certification
Exhibit A
organizational Chart
Exhibit B
Indirect Cost Rates
Exhibit C
Departmental & County-Wide Rates
Exhibit D
Summary of Allocation
Exhibit E
Fringe Benefits
Exhibit G
Detailed Administrative Allocation
Exhibit H
Administrative Description
a. Detail Allocation of Central
Service Cost Centers
b. Computation of Central Service
Actual Cost for FY-92
c. Other Supporting Schedules
for Allocation of Costs
Schedules
1. Building Depreciation County Courthouse
2. Building Depreciation Multi-service Building
3. Building Depreciation Correctional Center
4. Equipment Use Allowance
5. Facilities Maintenance Courthouse
6. Facilities Correction Center
7. Facilities Multi-service Building/Castle Hill
8. Clerk of the Board
9. Records Management
10. civil Service
11. Insurance
12. Prosecuting Attorney
13. Auditor-Payroll
14. Auditor-General Ledger
15. Treasurers Office
16. state Examiner
Program Descriptions
Exhibit I
...VOt
20 fAŒ
01798
JEFFERSON COUNTY
FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN
AND INDIRECT RATE PROPOSAL
For the Fiscal Years 1994 and 1995
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-8? and in the Department of Health
and Human Services Guide OASC-ID.
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 1994 and 1995. The
document follows the cost principles contained in A-8? 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.
Operatinq departments - Cost centers or departments that
provide services according to their respective purposes,
primarily to the general public.
3.
Allocation basis - Another measurement related to service
provided by central service departments to operating
departments.
Source of Data
All cost information comes from the expenditure and financial
reports maintained in the general ledger for the fiscal year ended
December 31, 1993. Information related to the allocation
statistics comes from other non-accounting information maintained
in the central service departments.
~.VOL:
20 rAG£
0 1.799
1.
2.
3.
Methodoloqy
This document represents a central service cost allocation plan as
defined in OASC-lO, with modifications to meet the local
conditions.
The development of this central service cost allocation plan uses
the following steps:
1.
Determine the total administrative cost for the County
organizational structure.
2.
Reduce the total cost of Central Service
departments/division by the revenues collected from other
departments/divisions for internal service programs
(Exhibit H, B Schedules).
3.
Provide administrative
service departments.
central
descriptions
for
the
4.
Calculate allocable costs for each central service
activity after adjusting for costs which are unallowable
under Federal guidelines (Exhibit H, B Schedules).
5.
Determine the basis of allocation
service cost center (Exhibit H).
central
for
each
6.
Allocate administrative costs of all operating
departments to divisions (Exhibit H, a Schedules).
7.
Determine those central service cost centers which
provide, based on the allocation statistics, significant
support to other central service cost centers. Allocate
the costs related to these central service activities to
all of the activities, including other central service
activities (Exhibit H, a Schedules).
The development for the indirect rate proposal uses the following
steps:
Determine the total costs of all operating divisions and cost
centers within each County department (Exhibit H).
Determine the Total Actual Indirect Costs (Exhibit G).
Compute the indirect rates by dividing the Total Actual
Indirect Costs for each operating acti vi ty by the Actual
Direct Cost (Exhibit C).
~VQL
20 rAŒ
0 1800
OFFICERS OF JEFFERSON COUNTY
W ASIDNGTON
Judge of the Superior Court
Hon William E. Howard
MEMBERS OF LEGISLATURE
Senate
House Position I
House Position 2
Jim Hargrove
Evan Jones
Lynn Kessler
COUNTY COMMISSIONERS
District I
District 2
District 3
Robert H. Hinton
Glen J. Huntingford
Richard E. Wojt
ELECTIVE COUNTY OFFICERS
Assessor
Auditor
Clerk
Coroner
Justice District Court Judge
Prosecuting Attorney
Sheriff
Treasurer
Jack Westerman III
Mary E. Gaboury
Marianne K. Walters
Mark L. Huth
Thomas J. Majhan
Mark L. Huth
Me1 J. Mefford
Ila J. Mikkelsen
APPOINTIVE HEADS
Chairman/County Extension Agent
Chief Juvenile Probation Officer
Engineer
Health and Human Services Administrator
Public Health Officer
Public Works Director
Community Services Director
Budget Manager
L. Katherine Baril
Lois M. Smith
Robert G. Nesbitt
David A. Specter
J. Peter Geerlofs MD
Gary A. Rowe, P. E.
David R. Goldsmith
Gary A. Rowe, P. E.
Courthouse Hours
9 a.m. to 5 p.m. Monday through Friday
(except legal holidays)
~.VOL
20 ~AGË
0 JtBO~
Jefferson County Fiscal Years 1991 & 1992 Indirect Cost Rates
Combined Departmental/County-Wide Rates
---------------------------------------
Department
Departmental County-Wide Fixed Rate
Indirect Indirect FY-91/92
(Exhibit D-2)(Exhibit 0-1)
----------- ----------- -----------
0.00% 6.56% 6.56%
0.00% 9.78% 9.78%
0.00% 9.97% 9.97%
0.00% 25.96% 25.96%
0.00% 5.85% 5.85%
5.09% 24. 12% 29.21%
3.91% 12.02% 15.94%
0.00% 11.39% 11.39%
0.00% 7.2896 7.28%
22.82% 35.26% 58.09%
0.00% 0.00% 0.00%
1 .36% 8.67% 10.03%
0.02% 4.66% 4.68%
0.00% 2.89% 2.89%
0.00% 3.33% 3.33%
0.00% 3.08% 3.08%
------------------
Health Division
Juvenile and Family Court
Planning Commission
Shoreline Commission
Parks and Recreation
Building Inspection
Planning Dept.
Prosecutor Non-Support
Sh¿riff
Sheriff-Jail
Mental Heaìth
Substance Abuse
Developmental Disabilitie
County Roads
Solid waste
Equipment Rental
Jail Daily Rate
$52.64
Source Exhibit 1-6
..VOl
20 fAGF
0 1802
(Exhibit C)
Jefferson County Fiscal Years 1991 & 1992 County-Wide Indirect Cost Rat
Department
------------------
Health Division
Juvenile and Family Court
Planning Commission
Shoreline Commission
Parks and Recreation
Building Inspection
Planning Dept.
Prosecutor Non-Support
Sheriff
Sheriff-Jail
Mental Health
Substance Abuse
Developmental Disabilitie
County Roads
Solid waste
Equipment Rental
. VOL
20 Ut~
County-Wide Indirect Cost Rates
---------------------------------------
County-Wide Indirect
Total Indirect Cost Rate
Direct Cost (Exhibit E-4)Col-2 / Col-1
(1) (2) (3)
----------- ----------- -----------
861,422 56,488 6.56%
197,297 19,287 9.78%
1,595 159 9.97%
470 122 25.96%
206,483 12,081 5.85%
75,496 18,211 24. 12%
630,161 75,776 12.02%
44,492 5,066 11.39%
1,129,204 82,249 7.28%
398,040 140,352 35.26%
0 0 0.00%
259,027 22,451 8.67%
177,683 8,278 4.66%
2,069,306 59,881 2.89%
575,542 19,191 3.33%
1,032,629 31,761 3.08%
0:1803
, '. ,." '
-1 (.';
(Exhibit 0-1 ),j
Jefferson County Fiscal Years 1991 & 1992 Departmental Indirect Cost Rat
Departmental Indirect Cost Rates
---------------------------------------
Department
------------------
Health Division
Juvenile and Family Court
Planning Commission
Shoreline Commission
Parks and Recreation
Building Inspection
c'l'"":::ir". ;:)ept.
Prosecuting Atty
Sheriff
Sheriff-Jail
Mental Health
Substance Abuse
Developmental Disabilitie
County Roads
Solid waste
Equipment Rental
.YOl
20 fAG~
0:1804
Direct
Cost
(1)
-----------
1,120,677
195,568
4,004
1 ,249
295,677
98,492
5C~.509
265,465
1,188,926
534,155
0
324,065
238,977
2,422,591
814,114
1,145,723
-"
; ;'.¡
Departmental Indirect
Indirect Cost Rate
(Exhibit F-1)Col-2 / Col-1
(2) (3)
-----------
-----------
0
0
0
0
0
5,014
1 9 , '7ì I)
0
0
121,919
6,442
4,401
42
0
0
0
0.00%
0.0096
0.00%
0.0096
0.00%
5.09%
3.91%
0.00%
0.00%
22.82%
0.00%
1 .36%
0.02%
0 . 0096
0.00%
0.00%
(Exhibit 0-2)
Jefferson County Column Summary for Public Works
County Roads County Roads County Roads Solid Equipment
Admin. Design Maint. Waste Rental
----------- ----------- ----------- ----------- -----------
County Courthouse 8,462 0 0 0 1,521
Multi-Service Building 0 0 0 0 0
Correctional Center 0 0 0 0 0
Equipment Depreciation 3,689 0 0 0 0
Facilities Courthouse (9,303) 0 0 0 (2,786)
Facilities Correctional 0 0 0 0 0
Facilities Multi-Servic 0 0 0 0 0
Clerk of the Board 6,532 0 0 1,281 897
Records Management 0 0 0 0 0
Civil Service 0 0 0 0 0
Insurance 0 0 0 0 0
Prosecuting Attorney ~,646 1, 54g: 0 7,744 0
Auditor Payroll 11,469 0 0 2,249 1,574
Auditor-General Ldgr. 3,728 0 0 4,423 8,011
Treasurer's Office 5,301 0 0 11,316 4,304
State Examiner 5,016 0 0 1,686 2,372
------------ ------------ ------------ ------------ ------------
$39,540 $1,549 $0 $28,698 $15,892
------------ ------------ ------------ ------------ ------------
------------ ------------ ------------ ------------ ------------
~.VOL
20 ~AŒ
0 1805
.
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(Exhibit E-1, Schedule a)
Jefferson County Cost Allocation Summary
Organizations
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
Cìsr!< ::~ +:.!:r" Soard
Records Management
C-'!V.;l Serv-ice
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim.
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
..YOL
20 UG~
Total Costs
(1)
-----------
$64,861
14,516
87,070
45,018
126,446
80,422
198,775
".., "f)R
G , , .:.'~ ~
26,277
2,420
126,280
72,947
47,402
47,864
220,103
23,535
0 :1806
County
Courthouse
(2 )
Multi-ServiceCorrectional
Building Center
(3) (4)
-----------
-----------
-----------
($64,861)
0 ($14,516)
0 0 ($87,070)
0 0 0
448 0 0
0 0 0
0 0 I]
8Ciî 0 0
0 0 a
0 0 0
0 0 0
1 , 173 0 0
1 , I] 16 0 I]
1 ,016 0 0
4,318 0 n
...;
0 0 0
4,562
2,466
1 ,540
543
2,308
272
0
0
0
6,653
0
0
4,399
0
0
2,998
3,047
473
0
896
0
13,561
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
I]
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Ò
21,64.1
65,429
0
(Exhibit E-1, page 1 of 2)
Jefferson County Cost Allocation Summary
Organizations
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
Clerk of the Boa~d
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldg~.
Treasurer's Office
State Examiner
Direct Activities
--------------------
.Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
:,VOL
20 fAGf
Equipment Use Facilities
Allowance Courthouse
(5) (6)
-----------
($45,018)
412
0
0
46
0
15
0
0
198
594
650
0
1,092
1 , 189
298
125
398
15
0
0
1 ,043
1,570
4,470
535
151
1 ,392
0
1,603
1,710
1,048
0
3,534
10,601
0
0 :1807
Facilities Facilities
Corrections Multi Servc.
(7) (8)
-----------
($127,306)
0
0
'1,583
0
0
0
2,319
2,007
2,007
8,534
0
9,017
4,873
3,043
1 ,073
4.562
537
a
0
a
13,149
°
0
8,695
0
0
5,925
6,022
934
0
1 , 771
0
26,803
, .
,r: .U~
(Exhibit E-2, page 1 of 2)
-----------
($80,422)
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
19,989
60,433
0
',)
i
>,
-----------
(198,775)
0
0
0
0
0
0
°
0
°
0
a
0
a
0
0
0
a
0
a
(51,373)
0
0
0
0
0
0
e
0
0
°
0
¡: ~(r
\... .:
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".¿~
Jefferson County Cost Allocation Summary
Organizations
---------------------
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
County parks
County Road Admin.
County Road OBsign
~ounty P~ad Mdinte~ance
Solid Waste
Equipment Rental (OP)
Community Action Council
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
TOTAL COSTS
. VOL
20 f.\Œ
0 1.808
County Multi-ServiceCorrection~l
Total Costs Courthouse Building Center
( 1) (2) (3) (4)
----------- ----------- ----------- -----------
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
8,462 0 0
0 0 0
0 (l ~
w'
0 0 0
1 ,521 0 0
0 4,839 0
0 0 0
0 0 0
0 0 0
2,390 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 9,677 0
0 0 0
-----------
$1,211,222 $0 ($0) $0
-----------
-----------
(Exhibit E-1, paqe 2 of 2)
Jefferson County Cost Allocation Summary
Organizations
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
.YOL
20 rAG~
Clerk of
the Board
(9)
-----------
($29,716)
128
0
0
0
128
256
640
0
1,409
640
256
640
897
0
0
0
256
897
2,946
0
512
1 , 153
256
1,025
769
384
0
3,074
1 ,665
128
0 :1809
Data
Processing
( 10)
-----------
($26,405)
0
0
229
203
2,920
254
0
736
0
1 , 726
279
533
0
203
51
0
3,707
3,072
0
0
0
1,879
1,930
3,072
279
152
76
305
25
Ci vil
Service
( 11)
-----------
($2,435)
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
1,579
856
0
-,. .
\ ," , ~, '. '~
: J.:". i f¿ ;"..Ì1.' .,
(Exhibit E-3, page 1 of 2)
,"
",..,-. .
Insurance
( 1 2)
-----------
($126,280)
770
770
1 ,540
3,850
0
8,470
3,850
1 ,540
3,850
5,390
0
0
0
1 ,540
5,390
17,710
0
3,080
6,930
1,540
6, 160
4,620
2,31Q
0
18,480
10,010
770
Jefferson County Cost Allocation Summary
Equipment Use Facilities Facilities Facilities
Organizations Allowance Courthouse Corrections Multi Servc.
(5) (6) (7) (8)
--------------------- ----------- ----------- ----------- -----------
Human Services Admin. 0 0 0 0
Mental Health 0 0 0 0
Substance Abuse 1,447 0 0 (11,557)
Developmental Disabl. 120 0 0 (875)
County Fair 2,633 0 0 0
Law Library 0 0 0 0
Domestic Vi 01 erlce 0 0 0 0
County pa r ks 0 0 0 0
County Road Admin. 3,689 (9,303) 0 0
County Road Design 0 0 0 0
,... -. '....1-', I ~oad Maintenance 0 '" 0 '"'
~...._., " '" '.'
Solid Waste 0 0 0 0
Equipment Rental (DP) 0 (2,786) 0 0
Community Action Counci 0 0 0 (20,266)
Permit Center 763 0 0 3,715
Credit Union 0 0 0 0
Animal Control Services 234 0 0 0
Clerk of the Court 3,443 4,723 0 0
VFW Building 0 0 0 0
Tri Area Community Cntr 0 0 0 0
Gardiner Community Cntr 0 0 0 0
Quilcene Community Cntr 0 0 0 0
PT Community Center 0 0 0 0
Outside User's 0 0 0 58,535
Billed Services 0 31.819 0 220,596
TOTAL COSTS $0 $0 $0 ($0)
. VOL
20 ~AG~
0 1.8:10
(Exhibit E-2, page 2 of 2)
Jefferson County Cost Allocation Summary
Organizations
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
. ~OL
20 rAŒ
0 :181.1
Prosecuting
Attorney
( 13)
-----------
($77,437)
0
0
3,872
0
3,097
0
1 ,549
1 ,549
14,713
0
0
0
0
1 ,549
3,872
a
0
0
0
16,262
6,195
a
3,872
2,323
a
0
Auditor
Payroll
( 14)
-----------
($51,724)
450
1 , 124
0
2,474
1 , 124
450
1 , 124
1,574
0
0
0
450
1 ,574
5, 172
900
0
2,024
450
1,799
1 ,349
675
0
5,397
2,924
225
Auditor
Gnl. Ledgr.
( 15)
-----------
($56,647)
$913
0
913
843
2,338
190
1,060
154
183
98
653
4,802
4,866
730
239
2,794
295
1 ,664
1 , 144
646
239
3,160
1,418
4,557
í
,.Þ
(Exhibit E-4, page 1 of 2)
;?}. f"
, ,.' ¡ ~ .,~
, ' ... '
Treasurer's
Office
( 1 6)
-----------
($244,258)
0
2,143
1 ,927
1,196
0
199
17
0
0
33
5, 118
18,959
a
665
2,941
4,918
14,755
615
8~
33
2,243
449
399
\,."
.,,' .
Jefferson County Cost Allocation Summary
Organizations
---------------------
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
Count~1 parks
County Road Admin.
County Road Design
County Road Maintenance
S(..,ì ¡ei Waste
Equipment Rental CDP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
TOT,L\L COSTS
. VOL
20 ~AGf
0 1.81-2
Clerk of
the Board
(9 )
-----------
0
0
1,025
128
0
0
0
128
6,532
0
0
1,28:
897
0
640
0
384
640
0
a
0
0
0
0
0
Data
Processing
( 1 0)
-----------
0
0
203
0
0
a
0
0
2, 158
a
a
" h~
...."',
1 ,980
0
0
a
0
0
a
0
a
0
a
0
0
$0
($0)
Civil
Service
( 11)
-----------
(Exh.i bi t E-3, page 2 of 2)
Insurance
( 12)
-----------
0
0
0
0
0
0
0
0
0
0
0
0
0
6,160
770
0
0
0
770
0
0
0
0
0
0
3,850
0
2,310
3,850
0
a
0
0
a
0
0
G
0
0
0
0
0
0
0
0
0
0
a
0
0
$0
$0
Jefferson County Cost Allocation Summary
Prosecuting Auditor Auditor Treasu rer "s
Organizations Attorney Payroll Gnl. Ledgr. Office
(13) ( 14 ) ( 15) ( 1 6)
--------------------- ----------- ----------- ----------- -----------
Human Services Admin. 0 0 0 0
Mental Health 0 0 0 1,462
Substance Abuse 774 1,799 1,432 4,752
Developmental Disabl. 0 225 955 2,509
County Fair 0 0 1,538 3,855
Law Library 0 0 218 532
Domestic Violence 0 0 0 0
County parks 774 225 232 2,060
County Road Admin. 4,646 11,469 3,728 5,301
County Road Design 1 ,549 0 0 0
County Road Maintenance 0 0 0 0
Solid Waste 7,744 2,249 4,423 11,316
Equipment Rental (DP) 0 1 ,574 8,011 4,304
Community Action Counci 0 0 0 0
Permit Center 2,323 1 ,124 484 4,486
Credit Union 0 0 0 0
Animal Control Services 0 675 1 ,201 4,353
Clerk of the Court 0 1 , '124 527 3,273
VFW Building 0 0 0 0
Tri Area Community Cntr 0 0 0 0
Gardiner Community Cntr 0 0 0 0
Quilcene Community Cntr 0 0 0 0
PT Community Center 774 0 0 0
Outside User's 0 0 0 138,280
Billed Services 0 0 0 1 ,080
TOT.AL COSTS $0 ($0) ($0) ($0)
~VOL
20 rAG~
0 :18:13
~fl: "
- ,
(Exhibit E-4, page 2 of -2) '.
---
Jefferson County Cost Allocation Summary
Organizations
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
Clerk n~ th= Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
A.ss.essor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Op.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
...VOL
20 fAr,~
01.81.4
State
Examiner
( 1 7)
-----------
(23,535)
903
194
310
98
558
14
8
3
152
765
2,320
0
405
612
204
1 ,042
550
86
44
2,462
1,106
438
Total
Costs
( 18)
-----------
34,817
17,107
14,246
9,472
32,192
1,008
394
152
4,127
45, "174
12,015
2, 165
18,145
"17 ,846
9,542
55,163
29,092
6,917
4,340
86,625
155,195
46,907
to.
,
I ..~
(Exhibit E-5, page 1 of 2)
Jefferson County Cost Allocation Summary
Organizations
State Total
Examiner Costs
( 17) ( 1 8)
----------- -----------
0 0
0 1 ,462
671 6,706
495 4,327
263 8,289
16 765
0 0
141 4,331
5,0'16 41,698
0 1 ,549
0 0
1,686 29,130
2,372 17,872
I) ("15,428)
0 17,387
I) I)
220 9,377
382 20,353
0 0
0 0
0 0
0 0
0 774
0 206,492
0 253,495
---------------------
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental COP)
Community Action Cownci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
TOTAL COSTS
($0)
$1,211,222
-----------
-----------
~VOL
20 rAGf .
0 :18:15
~,
.Þ'
~ ..,~
(Exhibit E-5, page 2 of.þ)
.
, .'.:
Fringe Benefits
The Fringe Benefit Rate for fiscal years 1994 and 1995 is estimated
to be 32 percent for all staff and will be used only for estimating
purposes. Actual fringe benefits will be charged to grants and
contracts. The following Fringe Benefits are included in the rate:
3.
Industrial Insurance
Full Time*
X
X
X
X
X
1.
Medical-Health Insurance
2.
OASI
4.
Unemployment Insurance
5.
Retirement
Capitalization Policy
Jefferson County capitalizes equipment costing more than $500 and
haying a useful life of more than two years.
*Part time employees receiving benefits are calculated on a pro-rata
basis.
~~Cl
20 UŒ
0 1.8:16
1
(Exhibit G)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
COUNTY COURTHOUSE BUILDING DEPRECIATION
The Building Depreciation Costs represents depreciation on the
County Courthouse. The county court house acquisition costs is
estimated to be $275,610. The use allowance is computed on a fifty
year estimated life or $5,512 per year. Capi tal Improvements since
1988 total $1,483,732. The use allowances are computed on a 25
year estimated life and, as of 1993, total $59,349 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage
occupied by each department/division within the building.
, VOL
20 rAC~
0 1.81.7
j
J
"', , ",
":~! i'
..
,t.. '",'
'. (
(Exhibit H-l)
Jefferson County Cost Allocation Schedules
,.
County Courthouse
-----------------------------------
Organizations
Units
(2)
Percentage
(3)
---------------------
-----------
-----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
~9~41itie~ Multi-Servic
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
23,885
100.00%
0.00%
0.00%
0.00%
0.69%
0.00%
165
0 . 0 a~G
2:¡::>
0
í . <::4%
0.00%
0.00%
0.00%
1 .81 %
1 .57%
1 .57%
6.66%
0.0096
432
374
374
1,590
Direct Activities
--------------------
...VOL
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
2 0 fAG~ 0 :18:18
(Exhibit H-1,Schedule a, page 1 of 2)
1,680
908
567
200
850
100
7.03%
3.80%
2.37%
0.84%
3.56%
0.42%
0.00%
0.00%
0.00%
10.26%
0.00%
0.00%
6.78%
0.00%
0.00%
4.62%
4.70%
0.73%
0.00%
1.38%
0.00%
20.91%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00.%
0.00%
2,450
1 ,620
0
1,104
1 , 122
174
330
4,994
Allocation
(4 )
-----------
($64,861)
0
0
0
448
0
0
801
0
.0
0
1 , 173
1 ,016
1,016
4,318
0
4,562
2,466
1 ,540
543
2,308
272
0
0
0
6,653
0
0
4,399
0
0
2,998
3,047
473
0
896
0
13,561
0
0
0
0
0
0
0
Jefferson County Cost Allocation Schedules
..
County Courthouse
-----------------------------------
Organizations
Units
(2)
Percentage
(3)
Allocation
(4)
---------------------
-----------
-----------
-----------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Bu il di ng
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
0
0.00%
13.05%
0.00%
0.00%
0.00%
2.34%
0.00%
0.00%
0.00%
0.00%
3.68%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0
8,462
0
0
0
1,521
0
0
0
0
2,390
0
0
0
0
0
0
0
3, 116
560
880
~VOL
20 fAfl
0 18:19
(Exhibit H-1,Schedule a, page 2 òf av
j
..
,'I t,-
..1.-. ~.
Jefferson County Central Service Cost Centers
~
County Courthouse
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
64,861
----------
Subtotal
$64,861
Less:
Capital Outlay
General Government
2~!le-:! Services
$0
$0
------------------------
Total Allowable Costs
$64,861
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
I r,su ranee
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Service
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
0
0
------------------------
Total Allocable Costs
$64,861
---------
---------
~VOl
20 rAt~
0 :1820
(Exhibit H-1, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
MULTI SERVICE CENTER BUILDING DEPRECIATION
The Building Depreciation Costs represents depreciation on the
Multi Service Building. The Multi Service Building acquisition
costs is estimated to be $458,225. The use allowance is computed
on a forty year estimated life or $11,456 per year. Capital
Improvements since 1988 total $77,040. The use allowance is
computed on a 25 year estimated life and totals $3,082 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage
occupied by each department/division within the building.
~VOL
20 fAGf
.~
OJ.B21
,
t."~t,. ">.
'. *c, " .\!.\
'"
,ì.t.
(Exhibit H-2)
Jefferson County Cost Allocation Schedules
~
Multi Service Center Building
-----------------------------------
Organizations
Units
(5)
Percentage
(6)
---------------------
-----------
-----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Se~vic
~lerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
9,396
100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
. VOl 20 rAt~ 0 1-S-¿2
(Exhibit H-2,Schedule a, page 1 of 2)
0
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
.0. . '0 () %
0.00%
0
0
0
Allocation
(7)
-----------
($14,516)
0
a
a
a
Q
u
a
a
0
0
0
a
a
a
a
0
0
0
a
0
a
0
0
0
0
a
0
a
a
0
0
0
a
a
a
a
0
a
a
a
0
a
a
Jefferson County Cost Allocation Schedules
Organizations
---------------------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT'Community Center
Outside User's
Billed Services
. VOL
20 UŒ
0 J.823
"
Multi Service Center Building
-----------------------------------
Units
(5)
-----------
3,132
6,264
Percentage
(6)
-----------
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
33.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.0096
66.67%
0.00%
.
'1 ;
. . '
Allocation
(7)
-----------
, -{r.
. ..,
(Exhibit H-2,Schedule a, page 2 of 2)
0
0
0
0
0
0
4,839
0
0
0
0
0
0
0
0
0
9,677
0
Jefferson County Central Service Cost Centers
...
Multi Service Building
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
14,516
----------
Subtota "J
$14,516
Less:
Capital Outlay
General Government
Billed Services
$0
$0
-------------------
Total Allowable Costs
$14,516
Add Allocated Costs:
TreasurerTs Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
0
0
------------------------
Total Allocable Costs
$14,516
---------
---------
..vaL
20 UŒ
0 1.824
(Exhibit H-2, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
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.
'. 'JOL
20 rAŒ
0 :1825
(Exhibit H-3)
I '
1 . 'j
,"\, ~ 1
~ O~"
,"
""'..
Jefferson County Cost Allocation Schedules
Organizations
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Fa~~lities Multi-Servic
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
20 +~t~ 0 1826
..VOl
Correctional Center Building
-----------------------------------
Units
(8)
-----------
17,015
4,229
12,786
Percentage
(9)
-----------
100.00%
0.00%
0.00%
0.00%
o.r.Q%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
24.85%
75.15%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Allocation
( 10)
-----------
($87,070)
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
21.641
65,429
0
0
0
0
0
0
0
0
(Exhibit H-3,Schedule a, page 1 of 2)
Jefferson County Cost Allocation Schedules
Correctional Center Building
-----------------------------------
Organizations
Units
(8)
Percentage
(9)
Allocation
(10)
---------------------
-----------
-----------
-----------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
. VOL
20 rAf,~
0 :1827
..
, .
t ¡ :
(Exhibit H-3.Schedule a. page 2 of 2)
Jefferson County Central Service Cost Centers
,¡
Correctional Center
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
87.070
----------
Subtotal
$87.070
Less:
Capital Outlay
General Government
B-illed S~rvices
$0
<1'(')
"'-
------------------------
Total Allowable Costs
$87.070
Add Allocated Costs:
Treasurerts Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
0
0
------------------------
Total Allocable Costs
$87.070
---------
---------
.
~VDt
20:r~
0 :1.828
(Exhibit H-3. Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
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 o.f each individual department.
Therefore, it is not a cost billable to anyone department, but is
an allowable and allocable indirect cost.
Basis of Allocation
The total cost of inventory assigned to each department/division.
. VOL
20 rAŒ
01.829
,
..'
.:'.'. -
(Exhibit H-4)
Jefferson County Cost Allocation Schedules
Equipment Use Allowance
Organizations
-----------------------------------
. .
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Dome:.;~i c 2Ö l7~~e 0 1.830
(Exhibit H-4,Schedule a, page 1 of 2)
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
FA~;lities Multi-Serv;c
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
Units
( 11 )
Percentage
(12)
-----------
-----------
45,018
412
100.00%
0.92%
0.00%
0.00.%
0.10%
0.00%
0.03%
0.00%
0.00%
0.44%
1 .32%
1 .44%
0.00%
46
15
198
594
650
1,092
1,189
298
125
398
15
2.43%
2.64%
0.66%
0.28%
0.88%
0.03%
0.00%
0.00%
2.32%
3.49%
9.93%
1.19%
0.34%
3.09%
0.00%
3.56%
3.80%
2.33%
0.00%
7.85%
23.55%
0 . 00% '
\°.00%
0.00%
3.21%
" , 0.27%
I
5.85%
0.00%
0.00%
1 ,043
1,570
4,470
535
151
1,392
0
1,603
1,710
1 ;048
0
3,534
10,601
0
1,447
120
2,633
Allocation
(13)
-----------
($45,018)
412
0
0
46
0
15
0
0
198
594
650
0
1,092
1,189
298
125
398
15
0
0
1 ,043
1,570
4,470
535
151
1,392
0
1 ,60 3
1,710
1 , 04 8'
0
3,534
10,601
a
o
0
1,447
120
2,633
a
0 '.
'<
Jefferson County Cost Allocation Schedules
Organizations
---------------------
County pa r ks .
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (OP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Bu il di ng
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
. VOL
20 fAGf
0 :1831
Equipment Use Allowance
-----------------------------------
Units
( 11)
-----------
3,689
763
234
3,443
0
0
Percentage Allocation
(12) ( 13)
----------- -----------
0.00% 0
8. 19% 3,689
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
1 .69% 763
0.00% 0
0.52% 234
7.65% 3,443
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
(Exhibit H-4,Schedule êI, ~êlge 4 of 2)
"
d " t '.
..:,.
Jefferson County Central Service Cost Centers
Equipment Use Allowance
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
45,018
----------
Subtotal
$45,018
Less:
Capital Outlay
General Government
Billed Services
$0
$f)
------------------------
Total Allowable Costs
$45,018
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
0
0
0
------------------------
Total Allocable Costs
$45,018
---------
---------
~VOl
20 U{;~
01.,832
(Exhibit H-4, Schedule b)
county Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
FACILITIES MAINTENANCE COURTHOUSE
The County-wide Maintenance Budget is used by the County to
maintain all county owned bui.ldings. Courthouse Maintenance
includes expenditures for labor, electric service, and heat.
Basis of Allocation
The basis of
department.
allocation
is
square
footage
assigned to
each
, VOL
2 0 fA('~
0 1.833
',1 ~ '
,.",
~. '.
(Exhibit H-5)
'"
~'
Jefferson County Cost Allocation Schedules
Facilities Maintenance Courthouse
Organizations
-------------------------------------------------------------
Units
(14 )
Percentage
(15)
Allocation Billed ServcsNet Allocable
(16) (17) (18)
--------------------- ----------- ----------- ----------- ----------- -----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Fac)lities Multi-Servic
C1erk of the Boa(ù
Records Management
Civil Service
Insurance
Prosecuting Attorney
Audi tor Payro 11
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jai 1
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
lVOL
"'
20 fAf,~
23,720
432
374
374
1,590
1,680
908
567
200
850
100
2,450
1,620
0
1,104
1,122
174
4,994
295
0
330
100.00%
0.00%
0.00%
1.24%
0.00%
0.00%
0.00%
1. 82%
1.58%
1.58%
6.70%
0.00%
7. 08%
3.83%
2.39%
0.84%
3.58%
0.42%
0.00%
0.00%
0.00%
10.33%
0.00%
0.00%
6.83%
0.00%
0.00%
4.65%
4.73%
0.73%
0.00%
1.39%
0.00%
21.05%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
($127,306)
0
0
1,583
0
0
0
2,319
2,007
2,007
8,534
0
(127,306)
0
~
v
1,583
0
0
o
2,319
2,007
2,007
8,534
0
9,017
4,873
3,043
1,073
4,562
537
0
0
0
13,149
0
0
8,695
0
0
5,925
6,022
934
0
1,771
0
26,803
0
0
0
0
0
0
0
9,017
4,873
3,043
1,073
4,562
537
0
0
0
13,149
0
0
8,695
0
0
5,925
6,022
934
0
1,771
0
26,803
0
0
0
0
0
0
0
0 1.834
(Exhibit H-S,Schedule a, page 1 of 2)
Jefferson County Cost Allocation Schedules
Facilities Maintenance Courthouse
-------------------------------------------------------------
Organizations Units Percentage Allocation Billed ServcsNet Allocable
(14) (15) (16) (17) (18)
--------------------- ----------- ----------- ----------- ----------- -----------
County parks 0.00% 0 0
County Road Admin. 3,116 13.14% 16,724 26,027 (9,303)
County Road Design 0.00% 0 0
County Road Maintenance 0.00% 0 0
Solid Waste 0.00% 0 0
Equipment Rental (DP) 560 2.36% 3,006 5,792 (2,786)
Community Action Counci 0.00% 0 0
Permit Center 0.00% 0 0
Credit Union 0 0.00% 0 0
Animal Control Services 0.00% 0 0
Clerk of the Court 880 3.71% 4,723 4,723
VFW Building 0.00% 0 0
Tri Area Community Cntr 0.00% 0 0
Gardiner Community Cntr 0.00% 0 0
Quilcene Community Cntr 0.00% 0 0
PT Community Center 0.00% 0 0
Outside User's 0.00% 0 0
Billed Services 0.00% 0 (31,819) 31,819
VOL
20 rAŒ
0 1835
. .
(Exhibit H-S,Schedule a, page 2 of 2)
..-.--. -
, j
. ;~.
..
I. .
'0, ;
Jefferson County Central Service Cost Centers
Facilities Courthouse
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay'
$65,.652
60,794
----------
Subtotal
$126,446
Less:
Capital Outlay
General Government
Billed Services
$0
$0
-------_.. . ....---.-----------
Total Allowable Costs
$126,446
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
412
0
0
448
860
------------------------
Total Allocable Costs
$127,306
---------
---------
VOL
20 r~G~
0 1-836
(Exhibit H-5, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
FACILITIES MAINTENANCE CORRECTIONAL CENTER
The County-wide Maintenance Budget is used by the County to
maintain all county owned buildings. Correctional Center includes
expenditures for labor, electric service, and heat.
Basis of Allocation
The basis of allocation is square footage assigned to the jail and
to the sheriff's department.
.VOL
20 rAŒ
0 :1837
.. "
(Exhibit H-6)
, . 'Y :. . ". i
\ ",. .
.:. .
Jefferson County Cost Allocation Schedules
Facilities Correctional Center
Organizations
-----------------------------------
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Fa~ilities Multi-Servic
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurerts Office
State Examiner
Direct Activities
--------------------
Units
( 17)
Percentage
( 18)
-----------
-----------
,A,llocation
( 19)
-----------
17,015 100.00% ($80,422)
0.00% r-
'.-
0.00% 0
0.009ó 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
~Dv~~est¿b ~:it~ 1 enòi838
(Exhibit H-6,Schedule a, page 1 of 2)
4,229
12,786
0.00%
0.00%
0.00%
0.009ó
0.00%
0.00%
0.00%
0.009ó
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
24.85%
75.15%
0.00%
0.00%
0.00%
0.00%
. 0.00%
, 0.00%
0.00%
0.00%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
19,989
60,433
0
0
0
0
0
0
0
0
Jefferson County Cost Allocation Schedules
Organizations
---------------------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental COP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
.VOL
2 0 ~AGE
0 :1839
Facilities Correctional Center
-----------------------------------
Units
( 17)
Percentage
C 1 8)
Allocation
( 19)
-----------
..< . .,
(Exh-jbit H-6,Schedu"le ð.. ,page 2 of 2)
-----------
-----------
, t"
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0 . 0 096
0.0096
0.0096
0.00%
0.00%
Jefferson County Central Service Cost Centers
Facilities Corrections
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$10,517
69,905
0
----------
S'..Ibtotal
$80,422
Less:
Capital Outlay
General Government
R"illed Services
$0
$0
------------------------
Total Allowable Costs
$80,422
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
0
0
0
0
0
------------------------
Total Allocable Costs
$80,422
---------
---------
~VDL
20 UŒ
0 :1840
(Exhibit H-6, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
FACILITIES MAINTENANCE MULTI-SERVICE CENTER/CASTLE HILL
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 Castle
Hill and Multi-Service Center. The costs include expenditures for
labor, electric service, and heat.
Basis of Allocation
The basis of
department.
allocation
is
square
footage
assigned
to
each
~
'.
'.VOL
20 fAt!
0 1-841
(Exhibit H-7)
; ; o.! ~.'
Jefferson County Cost Allocation Schedules
Facilities Maintenance Multi-Service Center
-------------------------------------------------------------
Organizations Units Percentage All ocat i on Bill ed Net Allocatio
(20) (21) (22) (23) (24)
--------------------- ----------- ----------- ----------- ----------- -----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Muìli-:ervic 20,796 100.00; ($198,775) ($198,775)
Clerk of the Board 0 0.00% 0
Records Management 0 0.00% 0
Civil Service 0 0.00% 0
Insurance 0 0.00% 0 0
Prosecuting Attorney 0 0.00% 0 0
Audi tor Payroll 0 0.00% 0 0
Auditor-General Ldgr. 0 0.00% 0 0
Treasurer's Office 0 0.00% 0 0
State Examiner 0 0.00% 0 0
Direct Activities
--------------------
Assessor 0 0.00% 0 0 0
Auditor Licensing 0 0.00% 0 0 0
Auditor Elections 0 0.00% 0 0 0
Clerk of the Board 0 0.00% 0 0
Commissioners 0 0.00% 0 0
Board of Equalization 0 0.00% 0 0
Planning Commission 0 0.00% 0 0
Shoreline Commission 0 0.00% 0 0
Cooperative Extension 0 0.00% 0 0
District Court 0 0.00% 0 0
Health Department 7,050 33.90% 67,386 118,759 (51,373)
Family court 0 0.00% 0 0
Juvenile Services 0 0.00% 0 0
Parks & Recreation 0 0.00% 0 0
Building Inspection 0 0.00% 0 0
Plnng. & Communty. Dp. 0 0.00% 0 0
Prosecuting Attny.-Crim 0 0.00% 0 0
Prosecuting Attny.Chld. 0 0.00% 0 0
Coroner 0 0.00% 0 0
Sheriff 0 0.00% 0 0 0
Sheriff-Jail 0 0.00% 0 0 0
Superior Court 0 0.00% 0 0
Human Services Admin. 0 0.00% 0 0
Mental Health 0 0.00% 0 0 0
Substance Abuse 791 3.80% 7,561 19,118 (11,557)
Developmental Oisabl. 59 0.28% 564 1,439 (875)
County Fair 0 0.00% 0 0
Law Library 0 0.00% 0 0
Domestic Violence 0 84! 0 0
b:JOl. 20 it~~ 01-
(Exhibit H-7,Schedule a, page 1 of 2)
Jefferson County Cost Allocation Schedules
Facilities Maintenance Multi-Service Center
-------------------------------------------------------------
Organizations Units Percentage Allocation Billed Net Allocatio
(20) (21) (22) (23) (24)
--------------------- ----------- ----------- ----------- ----------- -----------
County parks 0 0.00% 0 0
County Road Admin. a 0.00% 0 0
County Road Design 0 0.00% 0 a
County Road Maintenance 0 0.00% 0 a
Solid Waste a 0.00% 0 0
Equipment Rental (DP) 0 0.00% 0 0
Community Action Counci 3,132 15.06% 29,937 50,203 (20,266)
Permit Center 3,500 16.83% 33,454 29,139 3,115
Credit Union 0 0.00% 0 0
Animal Control Services 0 0.00% 0 0
Clerk of the Court 0 0.00% 0 0
VFW Building 0 0.00% 0 0
Tri Area Community Cntr 0 0.00% 0 0
Gardiner Community Cntr 0 0.00% 0 0
Quilcene Community Cntr 0 0.00% 0 0
PT Community Center 0 0.00% 0 0
Outside User's 6,264 30.12% 59,813 1,338 58,535
Bill ed Servi ces 0 0.00% 0 (220,596) 220,596
. VOL
20 rAŒ
0 1-843
-.'.1
. '
. ,
:d.
¡;
,
(,
. 1
(Exhibit H-1,Schedu1e a, page 2 of 2)
Jefferson County Central Service Cost Centers
Facilities Multi-Servic
-------------------------
Cos't:s
----------
Personnel Serv;ces
Services and Supplies
Cap-ital OLJtlav
$9,857
188,918
----------
Subtota-!
$']98,775
Le:3,5:
Capital Outlay
General Government
$0
¿;: ']-"3d Sf:?"vices
0
<l'n
,0 ,.
------------------------
Tot~l Allowable Costs
$198.775
Add Allocated Costs:
Treasurer's Off~ce
Auditor-General Ldgr.
,Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Mult~-Servic
Facilities Corrections
Fac;lities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
Countv Courthouse
I]
0
I]
0
()
""
0
$0
------------------------
Total Allocable Costs
$198,775
---------
---------
~VOL
20 fAŒ
0'1-&14
(Exhibit H-7, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
CLERK OF THE BOARD
The Clerk of the Board function ip.cludes the support to the
Commissioners and administrative support to the various
departments. In addition to the administrative support is the cost
of other support such as County dues to various State
Organizations.
The miscellaneous category includes various cost items that are
allowable as indirect costs but do not fit in the other indirect
cost categories.
Basis of Allocation
The County Administration will be allocated based on the number of
full time equivalent staff in each department/division.
.VOL
20 rAŒ
0 :1845
(Exhibit H-8)
\. '. t '
~ .
, .
.
.
"..
Jefferson County Cost Allocation Schedules
Organizations
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Serv~~
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
.~~mes2Ö :A~;leOl846
Clerk of the Board
-----------------------------------
Units
(23)
-----------
L32
1
0
a
0
1
2
5
0
Percentage
(24)
-----------
100.00%
0 .4396
0.00%
0.00%
0.00%
a .4396
0.86%
2. 1696
0 . 0096
1 1
5
2
5
7
0
0
0
2
7
23
0
4
9
2
8
6
3
0
24
13
1
0
0
8
1
0
0
0
4.74%
2. "16%
0.86%
2.16%
3.02%
0.00%
0.00%
0.00%
0.86%
3.02%
9.91%
0.00%
1.72%
3.88%
0.86%
3.45%
2.59%
1 .29%
0.00%
10.34%
5.60%
0.43%
0.00%
0 . 0096
3.45%
0.43%
-0:00%-
0.00%
0.00%
-----"
(Exhibit H-8,Schedule a, page 1 of 2)
Allocation
(25)
-----------
($29,716)
128
0
0
0
128
256
640
0
1,409
640
256
640
897
0
0
0
256
897
2,946
0
512
1 , " 53
256
1 ,025
769
384
0
3,074
1,665
128
0
0
1 ,025
128
0
0
0
Jefferson County Cost Allocation Schedules
Clerk of the Board
-----------------------------------
Organizations
Units
(23)
Percentage
(24)
Allocation
(25)
---------------------
-----------
-----------
-----------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental CDP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
5
0.43%
21.9896
0.00%
0.00%
4.31%
3.02%
0.00%
2. 16%
0.0096
1 .29%
2.16%
0.00%
0.00%
0.00%
0.00%
0.00%
0.009"
0 .0096
128
6,532
0
0
1 ,281
897
0
640
0
384
640
0
0
0
0
0
0
0
1
51
0
0
10
7
3
5
. VOL
20 rAŒ
0 1847
..
. ,
.~
(Exhibit H-S,Schedule a, page 2 of 2)
Jefferson County Central Service Cost Centers
Clerk of Board
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$21,461
5,825
0
----------
Subtotal
$27,286
Less:
Capital Outlay
General Government
Billed ServicGê:
0
------------------------
Total Allowable Costs
$27,286
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Pay'roll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
I]
0
' ,583
46
0
0
801
2,430
------------------------
Total Allocable Costs
$29,716
---------
---------
~YDL
20 rAŒ
0 1. 848
(Exhibit H-8, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
RECORDS MANAGEMENT
The Records Management division provides services to all county
departments for maintaining, storing, retrieving and destruction
of records.
Basis of Allocation
The basis for allocation is the total number of boxes maintained
by the records management division.
- VOL
20 fAŒ
0:1849
(Exhibit H-9)
.
.' "
.." ¡ ,. ,'"
..,' "
, T' '
Jefferson County Cost Allocation Schedules
Records Management
-----------------------------------
Organizations
Units
(26)
Percentage
(27)
Allocation
(28)
---------------------
-----------
-----------
-----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
C;df'i.~ of trl8 Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
1 ,040 100.0096 ($26,405)
0.00% 0
0.00% 0
9 0.87% 229
8 0.77% 203
1 1 5 1-1.0696 2,920
10 0.96% 254
0 0.0096 0
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
29
0
68
1 1
21
8
2
2.79%
0.0096
6.54%
1 .06%
2.02%
0.0096
0.77%
o. -19%
0.00%
14.04%
11.63%
0.00%
0.00%
0.00%
7 . 12%
7.31%
11.63%
1 .06%
0.58%
0.29%
1 . 15%
0.10%
0.00%
0.00%
0.77%
0.00%
0.00%
0.0096
0.00%
736
0
1 ,726
279
533
0
203
51
0
3,707
3,072
0
0
0
-I ,879
1 ,930
3,072
279
152
76
305
25
0
0
203
a
a
0
.0
146
1 21
74
76
1 21
1 1
6
3
12
1
8
~YDL
2,0 f~t;r
n:1~bit H-9,Schedule a, page 1 of 2)
Jefferson County Cost Allocation Schedules
Records Management
-----------------------------------
Organizations
Units
(26)
Percentage
(27)
Allocation
(28)
---------------------
-----------
-----------
-----------
17
78
0.00%
8.17%
0.00%
0.00%
1 .63%
7.50%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0
2,158
0
0
432
1,980
0
0
0
0
0
0
0
0
0
0
0
0
County. pa r ks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental COP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
85
.VDl
20 fAŒ
01-851
(Exhibit H-9,Schedule a, page~2 of 2)
Jefferson County Central Service Cost Centers
Records Management
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$22,970
3,307
0
----------
Su btota 'I
$26,277
Less:
Capital Outlay
General Government
8i 11 ed Serv'ì ces
$0
0
to
------------------------
Total Allowable Costs
$26,277
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr,
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
128
0
0
0
0
0
0
0
$128
-------------------------
Total Allocable Costs
$26,405
---------
---------
. YOL
20 rAr;~
0 .1.852
(Exhibit H-9, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
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 Sheriff's Office.
VOL
2 0 ~AŒ
01_853
(Exhibit H-10)
....~
; ,
Jefferson County Cost Allocation Schedules
Civil Service Commission
-----------------------------------
Organizations
Units
(29)
Percentage
(30)
Allocation
( 31)
---------------------
-----------
-----------
-----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
ç3=~:~riss Multi-Servi~
Clerk ot the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor' Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
37
100.00%
O.00~6
0.00%
0.0096
0.00%
0.00%
0.00%
($2,435)
a
0
0
0
0
0
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Cour.t
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Menta: Health
Substance ,A,buse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
20 f~tr
24
13
0.00%
0.00%
0 . 0 0~6
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0 . 0 O~6
64.86%
35 . 14%
0.00%
0.0096
0.00%
0.00%
0.0096
0.00%
0.00%
0.00%
a
0
a
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,579
856
a
a
a
0
0
a
a
0
LYDL
0 f.854
(Exhibit H-10,Schedule a, page 1 of 2)
Jefferson County Cost Allocation Schedules
Civil Service Commission
Organizations
-----------------------------------
Units
(29)
---------------------
-----------
County pa r ks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (OP)
Community Action Counci
Permit Center
. Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community ~ntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
VOL
20 rM,~
0:1855
Percentage Allocation
(30) (31)
----------- -----------
0.00% 0
0.0096 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
:.. 0 . 0096 0
~ .t;. 0.0096 0
0.00% 0
0.00% 0
0.0096 0
0.00% 0
0.00% 0
.0.00% 0
0 .0096 0
"
. C).
. .
-""¡
(Exhibit H-10,Schedule a, page 2 of 2)
Jefferson County Central Service Cost Centers
Civil Service Commission
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capit,":!l Outlay
$0
2,420
I]
-,---------
Subtotal
$2,420
Less:
Capital Outlay
General Government
Billec Services
$0
- - -- ---,
,""
"',":-
$0
Total Allowable Costs
$2,420
Add Allocated Costs:
Treasurer's Office
Auditor-General ldgr.
,A.uditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
c
0
n
v
0
1 k
I .J
0
0
('
c.'
$15
------------------------
Total Allocable Costs
$2,435
---------
---------
. VOL
20 h\Œ
0.1856
(Exhibit H-10, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
INSURANCE
The General Liability Insurance for the County. The insurance
amount is reduced for the direct charge to the Road Fund.
Basis of Allocation
The basis of allocation will be the total number of full time
equivalent personnel in each department/division.
~Ql
20 rA('~
0 1857
(Exhibit H-11)
f" ¡ .
; '.': ';"
\
.,.
--...--- .-
Jefferson County Cost Allocation Schedules
Insurance
Organizations
-----------------------------------
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
C;orK CT the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sher"iff
Sheriff-Jail
Superior Court
Human Services .Admin.
Mental Health
Su bstance A.buse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
. VOL
20 r,'Gf;
O(Jx~~~t H-11 ,Schedule a, page 1 of 2)
Units
(32)
-----------
164
1
'1
2
5
0
Percentage
(33)
-----------
100.0096
0.61%
0.6 'I %
1 .2296
3.05%
0.00%
1 1
5
2
5
7
0
0
0
2
7
23
0
4
9
2
8
6
3
0
24
13
1
6.71%
3.0596
'I .22%
3.05%
4.27%
0.00%
0.00%
0.0096
1 .22%
4.27%
14.02%
0 .0096
2.44%
5.4996
1.2296
4.88%
3.66%
'1.83%
0.00%
14.63%
7.93%
0 . 6 '196
0.00%
0.00%
4.88%
0.61%
0.00%
0.00%
0.00%
Allocation
(34)
-----------
($126,280)
770
770
'1,540
3,850
0
8,470
3,850
1 ,540
3,850
5,390
0
0
0
1 ,540
5,390
17,710
0
3,080
6,930
1,540
6,160
4,620
2,310
0
18,480
10,010
770
0
0
6, 160
770
0
0
0
0
8
1
0
0
Jefferson County Cost Allocation Schedules
Insurance
-----------------------------------
Organizations
Units
(32)
Percentage
(33)
Allocation
(34)
---------------------
-----------
-----------
-----------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community,Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
5
0.61%
0.00915
0.00%
0.00915
0.00%
0.00%
0.00%
3.05%
0.00%
-1 .83915
3.05%
0.00%
0.00%
0 .00915
0 . 00915
0.00915
0 . 0096
0.0096
770
0
0
0
0
0
0
3,850
0
2,310
3,850
0
0
0
0
0
0
0
3
5
, VOL
20 fM;r
0 1859
'"
. "
(Exhibit H-11,Schedule a, page 2 of 2)
"
Jefferson County Central Service Cost Centers
Insurance
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$0
189,304
0
----------
Subtotal
$189,304
Less:
Capital Outlay
General Government
Billed Services
$0
63,024
($63,024)
------------------------
Total Allowable Costs
$126,280
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
0
0
0
0
0
0
0
0
0
$0
------------------------
Total Allocable Costs
$126,280
---------
---------
r YOL
20 f~P'
r. 1860
(Exhibit H-11, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
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 in the county as a party.
The criminal dependency and child support services component of the
prosecuting attorney is not considered an indirect cost and is
excluded from the allocation. The criminal component of this
office is identified as a direct cost center and has not been
included in the allocation.
Basis of Allocation
The basis of allocation is the estimate of actual effort spent by
the civil attorneys for the various personnel in each
department/division.
VOL
20 rAGr
0:1861
(Exhibit H-12)
Jefferson County Cost Allocation Schedules
Prosecuting Attorney
-----------------------------------
Organizations
Units
(35)
Percentage
(36)
---------------------
-----------
-----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
Clbrk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
100
100.00%
0.00%
0.00%
5.00%
0.00%
0
5
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
20 fAG. 0:1862
4
4.00%
0.00%
2.00%
2.00%
19.00%
0.00%
0.00%
0.00%
0.00%
2.0096
5.00%
0.00%
0.00%
0.00%
0.00%
21.00%
8.00%
0.00%
5.0096
3.00%
0.00%
0.00%
0.00%
0.0096
1.00%
0.00%
0.00%
0.00%
0.00%
2
2
19
2
5
0
21
8
5
3
0
0
1
lVCL
(Exhibit H-12,Schedule a, page 1 of 2)
Allocation
(37)
-----------
($77,437)
0
0
3,872
0
3,097
0
1 ,549
1 ,549
14,713
0
0
0
0
1 ,549
3,872
0
0
0
0
16,262
6,195
0
3,872
2,323
0
0
0
0
774
0
0
0
0
Jefferson County Cost Allocation Schedules
Prosecuting Attorney
-----------------------------------
Organizations
Units
(35)
Percentage
(36)
A"1location
(37)
---------------------
-----------
-----------
-----------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Bill ed Servi ces
1
6
2
1 .0096
6.00%
2.00%
0 .0096
10.00%
0 .0096
0.00%
3.0096
0.00%
0 .0096
0.00%
0.00%
0.00%
0.0096
0.00%
1 .005\15
0.00%
0 . 0096
774
4,646
1 ,549
0
7,744
0
0
2,323
0
0
0
0
0
0
0
774
0
0
10
3
VOL
2 0 rAG~
0 :1863
; «
~ ".0
..
(Exhibit H-12,Schedule a, page 2' of 2)
Jefferson County Central Service Cost Centers
Prosecuting Attorney
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$63,883
9,064
5,500
----------
Subtotal
$78,447
Less:
Capital Outlay
General Government
Billed ServicC?s
$5,500
($5,500)
---- _..----- .------------...
Total Allowable Costs
$72,947
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
770
0
229
0
0
0
2,319
0
0
0
1,173
4,490
------------------------
Total Allocable Costs
$77,437
---------
---------
tVOL
20 ~~F
P1864
(Exhibit H-12, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
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.
VOL
20 rArl
0 1865
(Exhibit H-13)
'...
Jefferson Coun~y Cost Allocation Schedules
Aud -r tor-Payro 11
Organizations
-----------------------------------
Units
(38)
---------------------
-----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facili~ies Multi-Servic
Cle~k of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
230
2
Direct Activities
--------------------
,A,ssessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Fam il y cou rt
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
lVDL
20 Her
5
7
0
0
0
2
7
23
4
0
9
"2
8
6
3
0
24
13
1
0
0
8
1
0
0
0
Gf.~66
(Exhiblt H-13,Schedule
Percentage
(39)
-----------
5
100.00%
0.879"
2.17%
0.009"
Allocation
(40)
-----------
($51,724)
450
1 , 124
0
2,474
1 , 124
450
1 , 124
1 ,574
0
0
0
450
1 ,574
5, 172
900
0
2,024
450
1 , 799
1,349
675
0
5,397
2,924
225
0
0
1 , 799
225
0
0
0
0
'1 1
5
2
4.78%
2.17%
0.87%
2.179"
3.04%
0.009"
0.00%
0.00%
0.87%
3.049"
10.00%
1 .74%
0.00%
3.91%
0.87%
3.489"
2.61%
1.30%
0.00%
10.43%
5.65%
0 .439"
0.00%
0.00%
3.48%
0.439"
0.00%
0.0096
0.00%
a, page 1 of 2)
Jefferson County Cost Allocation Schedules
Auditor-Payroll
-----------------------------------
Organizations
Units
(38)
Percentage
(39)
---------------------
-----------
-----------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
1
5 'I
0
0
10
7
0.43%
22.1796
0.00%
0.0096
4.35%
3.04%
0.00%
2.17%
0.00%
1 .30%
2.17%
0.00%
0.00%
0.00%
0.00%
0.0096
0 . 0096
0.0096
5
3
5
, VOL
20 rAcr
0 :1867
(Exhibit H-13,Schedule a, page 2 of 2)
Allocation
(40)
-----------
225
11,469
0
0
2,249
1,574
0
1 , 124
0
675
1 , ']24
0
0
0
0
0
0
0
,
\)'
Jefferson County Central Service Cost Centers
Auditor-Payroll
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$39,34.3
8,059
0
----------
Subtotal
$47,402
Less:
Capital Outlay
General Government
Bi'11ed Ser"vices
$0
9:>0
-------------------- ,--- -_.-
Total Allowable Costs
$47,402
Add Allocated Costs:
Tre~surer's Office
Auditor-General Ldgr.
,o..uditor Payroll
Prosecuting Attorney
Insurance
Civ'il Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthou~e
0
770
0
203
128
0
0
2,007
198
0
0
,] ,016
$4,322
------------------------
Total Allocable Costs
$51,724
---------
---------
.YOL
20 rAGf
0 1868
(Exhibit H-13, Schedule b)
---
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
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 warrants written for the year by each department/division.
VOL
20 fAŒ
0:1869
(Exhibit H-14)
; ~ ")
... "
..
Jefferson County Cost Allocation Schedules
Auditor General Ledger
-----------------------------------
Organizations
Units
(41)
Percentage
(42)
Allocation
(43)
---------------------
-----------
-----------
-----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Fa~ilities Multi-Servic
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
8,068
130
100.00%
'1. 61%
0.0096
($56,647)
9 -13
0
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Domestic Violence
130
120
333
27
1 51
22
26
'14
93
684
693
104
34
398
42
237
163
92
34
450
202
649
0
0
204
136
219
31
'1.6196
1 .4996
4.13%
0.3396
1 .8796
0 .2796
0.32%
o. 1796
1 . 15%
8.48%
8.59%
1.29%
0.42%
4.93%
0.52%
2.9496
2.02%
'1. 1496
0.42%
5.58%
2.50%
8.04%
0.00%
0.0096
2.53%
1.69%
- 2.71 %
0.38%
0.00%
913
843
2,338
190
1 ,060
154
183
98
653
4,802
4,866
730
239
2,794
295
1 ,664
1,144
646
239
3, 160
1,418
4,557
0
0
1 ,432
955
1 ,538
218
0
~VOL
20 fM,~
01870
(Exhibit H-14,Schedule a, page 1 of 2)
Jefferson County Cost Allocation Schedules
Auditor General Ledger
-----------------------------------
Organizations
Units
(41)
Percentage
(42)
Allocation
(43)
---------------------
-----------
-----------
-----------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
69
0.41%
6.58%
0.00)'6
0 .0096
7.81%
14. 14%
0.00%
0.8696
0.00%
2.12%
0.93%
0.00%
0.00%
0 .0096
0.00%
0 .0096
0.00%
0.00%
232
3,728
0
0
4,423
8,011
0
484
0
'1 ,201
527
0
0
0
0
0
0
0
33
531
630
1 , 141
1 '71
, 75
, VOL
20 ~AG~
01871
, ;
. '.
(Exhibit H-14,Schedule a. page 2 of 2)
Jefferson County Central Service Cost Centers
Auditor-General Ledger
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$38,910
$8,954
----------
Subtotal
$47,864
Less:
Capita-! Outlay
General Government
Billed Services
$0
$0
------------------------
Total Allowable Costs
$47,864
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
450
0
'1,540
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
2,920
256
0
I]
~:: , 007
594
0
0
¡ ,016
$8,783
------------------------
Total Allocable Costs
$56,647
---------
---------
lVDL
20 i~~Æ
0 ~872
(Exhibit H-14, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
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.
VOL
20 fAŒ
01873
(Exhibit H-15)
I, ,
Jefferson County Cost Allocation Schedules
Treasurer's Office
Organizations
-----------------------------------
Units
(44)
---------------------
-----------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
Clerk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
Stat>3 Examiner
14,700
Direct Activities
--------------------
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health 88
Substance Abuse 286
Developmental Disabl. 151
County Fair 232
Law Library 32
Domestic Violence 0
lVDL 20 w,: (~J~,?;I H -1 5 . Sc hed u 1 e
129
1 "16
72
2
308
1 , 14"1
40
177
296
888
37
5
2
135
27
24
Pet"centage
(45)
-----------
100.00%
0.00%
" 2
1
0.8896
0.7996
0.49%
0 .0096
0.08%
0.0196
0.00%
0.0096
0.01%
2. 1096
7.76%
0.00%
0.27%
1 .20%
2.01%
6.04%
0.25%
0.03%
0.01%
0.92%
0.18%
0.16%
0.00%
0.60%
1.95%
1.03%
1.5896
0.22%
0.00%
Allocation
(46)
-----------
($244,258)
0
2, 143
1 ,927
1 , 196
0
199
17
0
0
33
5, 118
"18,959
0
665
2,941
4,918
14,755
615
83
33
2,243
449
399
0
1,462
4,752
2,509
3,855
532
0
a, page 1 of 2)
Jefferson County Cost Allocation Schedules
Organizations
---------------------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
VOL
20 rAGf
O:lB7S
Treasurer's Office
-----------------------------------
Units Percentage Allocation
(44) (45) (46)
----------- ----------- -----------
124 0.84% 2,060
319 2. 17% 5,301
0.00% 0
0.00% 0
681 4.6396 11,316
259 1.7696 4,304
0.00% 0
270 1 .8496 4,486
0.00% 0
262 'I .7896 4,353
1197 1.34?6 3,273
0.00% 0
0.00% 0
0.00% 0
0.00% 0
0.00% 0
8,322 56.61% 138,280
65 0.44% '1,080
.' .-'
(Exhibit H-15,Schedule a, page 2 of 2)
Jefferson County Central Service Cost Centers
Treasurer's Office
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$"170,276
49,827
0
----------
Su bto1::a 'I
$220,'103
Less:
Capita-¡ Outlay
General Government
Bil'led Services
$0
$0
------------------------
Total Allowable Costs
~t220,'103
Add Allocated Costs:
Treasurer's Office
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Mult1-Servic
Facili~ies Corrections
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
913
-: , 124
3,872
3,850
0
254-
640
0
0
8,534
650
0
0
4,318
$24,155
------------------------
Total'Allocable Costs
$24,4,258
--------.-
---------
LVOL
20 fM,r
n :1876
, .
\ .
(Exhibit H-15, Schedule b)
County Administrative Description
JEFFERSON COUNTY
Central Service Cost Allocation Plan
For the fiscal years ended December 31, 1994 and 1995
STATE EXAMINER
The Audit Fees charged by the State Auditor to the County for
annual audit costs.
Basis of Allocation
The basis of allocation will be the total direct cost of each
department/division.
VOL
20 rAŒ
0 ~877
'; ,
~ .'
(Exhibit H-16)
Jefferson County Cost Allocation Schedules
Assessor
Auditor Licensing
Auditor Elections
Clerk of the Board
Commissioners
Board of Equalization
Planning Commission
Shoreline Commission
Cooperative Extension
District Court
Health Department
Family court
Juvenile Services
Parks & Recreation
Building Inspection
Plnng. & Communty. Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.Chld.
Coroner
Sheriff
Sheriff-Jail
Superior Court
Human Services Admin.
Mental Health
Substance Abuse
Developmental Disabl.
County Fair
Law Library
Dof\~D~t i c20 o¡~~nce 01-878
(Exhibit H-16,Schedule a, page 1 of 2)
Organizations
---------------------
Central Service Costs
---------------------
County Courthouse
Multi-Service Building
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Multi-Servic
Clsrk of the Board
Records Management
Civil Service
Insurance
Prosecuting Attorney
Auditor Payroll
Auditor-General Ldgr.
Treasurer's Office
State Examiner
Direct Activities
--------------------
State Examiner
-----------------------------------
Units
(47)
Allocation
(49)
Percentage
(48)
-----------
-----------
-----------
11,367,478
'100.0096
($23,535)
436,259
93,585
149,656
47,529
269,330
6,599
4,004
'] ,249
73,522
369,597
1,120,677
0
195,568
295,677
98,492
503,509
265,465
41,479
21,343
1,188,926
534,'155
211,697
3.8496
0.8296
1 .32%
0.4296
2.37%
0.06%
0.04%
0.01%
0.6596
3.25%
9.86%
0.0096
1 .72%
2.60%
0.87%
4.43%
2.34%
0.36%
0.19%
10.46%
4.70%
1.8696
0.00%
0.00%
2.85%
2. 1096
1.12%
... d. 07%
0.00%
903
194
310
98
558
14
8
3
152
765
2,320
0
405
612
204
1 ,042
550
86
44
2,462
1,106
438
0
0
671
495
263
16
0
0
324,065
238,977
127,044
7,497
Jefferson County Cost Allocation Schedules
Organizations
---------------------
County parks
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental (DP)
Community Action Counci
Permit Center
Credit Union
Animal Control Services
Clerk of the Court
VFW Building
Tri Area Community Cntr
Gardiner Community Cntr
Quilcene Community Cntr
PT Community Center
Outside User's
Billed Services
VOL
2 0 rA('~
0 1.879
State Examiner
-----------------------------------
Units
(47)
-----------
68,201
2,422,591
8'14,114
1,145,723
106,356
184,592
Percentage
(48)
-----------
0.60%
21.3196
0.00%
0 . 0096
7.16%
10.08%
0.00%
0 . 0096
0.00%
0.94%
1.62%
0.0096
0.00%
0.0096
0.00%
0.0096
0.00%
0.00%
Allocation
(49)
-----------
(E)<hibit H-16,Schedule a, page 2of 2) .'
141
5,016
0
0
1,686
2,372
0
0
0
220
382
0
0
0
0
0
0
0
~
Jefferson County Central Service Cost Centers
State Examiner
-------------------------
Costs
----------
Personnel Services
Services and Supplies
Capital Outlay
$0
23,535
----------
Subtotal
$23,535
Less:
Capital Outlay
General Government
Bil'ed Servir.es
$0
$0
------------------------
Total Allowable Costs
$23,535
Add Allocated Costs:
Treasurer's Offlce
Auditor-General Ldgr.
Auditor Payroll
Prosecuting Attorney
Insurance
Civil Service
Records Management
Clerk of the Board
Facilities Multi-Servic
Facilities Corrections
0
0
0
0
0
0
a
0
0
Facilities Courthouse
Equipment Depreciation
Correctional Center
Multi-Service Building
County Courthouse
0
0
0
a
0
0
$0
------------------------
Total Allocable Costs
$23,535
---------
---------
tVDL
20 r~!,::
a 1.880
(Exhibit H-16, Schedule b)
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 process-
ing 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 area
are general accounting and payroll accounting.
CLERK OF THE BOARD
The County Clerk is responsible for recording the minutes for the County
Commissioners.
(Exhibit I-l)
VOL
20 ~AU
0 1.881
Jefferson County Program Description
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.
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.
PLANNING COMMISSION
The Planning Commission performs an oversight function for planning
within the County.
SHORELINE COMMISSION
The Planning 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 I-2)
.'
rYO/.:
20 fJr,r
G t 882
Jefferson County Program Description
HEALTH DEPARTMENT
The Health Division is responsible for health programs throughout the
County including the including environmental health, community health,
and maternal and child health.
JUVENILE COURT
The Juvenile-Court is comprised of the Juvenile Court Interdepartmental
Program and the Juvenile Court Probation Program. The Juvenile Court
Interdepartmental Program provides central planning, direction,
coordination and administration for juvenile court services. It also
provides assistance to management in the administrati ve and fiscal
operations of the department and general support through maintenance of
a volunteer program. The Juvenile Court Probation Program completes the
legal processing requirements (i.e. legal notifications, summons,
computing sentencing alternatives, etc.) consistent with statutory
mandates and in a timely manner.
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.
(Exhibit I-3)
VOL
20 rM,;
0 t 883
Jefferson County Program Description
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 depart-
ments including Long Range Planning, Department of Public Works, and the
Enviro~mental Health Division of the Jefferson County Healt.h D~partment
in their permit activities. The Building Division admirllst.ers 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.
LONG RANGE PLANNING
The Planning Department provides service to the public dealing with all
land use controls. To a large extent the efforts are directed at the
permitting process, such as Subdivisions and Zoning. with the recogni-
tion 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. It
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-4)
~ VOL
201M':
n~.884
Jefferson County Program Description
PROSECUTOR NON-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 jurisdic-
tion 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 waring, home deaths, and those hospital deaths
where the victim dies within 24 hours of admission.
SHERIFF
The Sheriff's Office is the legal enforcement body of the County.
includes the following functions:
It
civil Division: The civil Division serves all civil processes and
enforces all court orders and judgements. It serves all subpoenas and
warrants for the Prosecuting Attorney's Office.
Communications: The Communications Department is responsible for
maintaining, 24 hours per day, communications systems for Jefferson
County Sheriff and Jefferson County Jail.
Investigative: The Investigative Department develops information and
conducts investigations of criminal activities within Jefferson County.
Patrol Division: 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 ad-
ministrative and supportive services of the Sheriff's Department.
(Exhibit I-5)
VOL
20 rM,'
01885
Jefferson County Program Description
SHERIFF-JAIL
The Jefferson County Jail is managed by the Jefferson County Sheriff's
Department under the authority of the laws of the State of Washington
that govern the operation of jails. It provides jail services for pre-
and post- trial prisoners for the State by law, the City of Port
Townsend and to other cities and counties by mutual agreement. Jail
services are provided to any government agency with legal authority to
have custody of prisoners while they are in transit through Jefferson
County. The Jail provides its inmates with a nutritious diet, medical
care, protection of their constitutional rights, assurance of their
personal safety, and programs for self-improvement as they are avail-
able.
SUPERIOR COURT
The Superior Court for Jefferson County utilizes judges and to hear and
resolve legal 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.
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.
DRUG ABUSE
The Drug 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.
ALCOHOLISM
The Alcoholism 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 I-G)
!VDL
2,0, '. "".:-
it",.,..
f} .1,886
, "
Jefferson County Jail Per Diem Rates
The Per Diem Rate For Housing Contract Prisoners
Costs
---------
Jail Costs
$440,169
Costs Allocated From Sheriff's Office
159,266
Costs Allocated From County-Wide Cost Allocation Pl
140,352
-----------
TOTAL JAIL COSTS
$739,787
Average Daily Jail Population
38.50
Multiplied by 365 Days
365
TOTAL JAIL POPULATION
14,053
PER DIEM RATE
(costs divided by population)
$52.64
VOL
20 rM,r
0 :J R87
; "
(Exhibit 1-6, Schedule A)
Jefferson County Jail Operating Costs
Sheriff's Executive Offc.Annual Salary
Fringe
Benefits
Services &
Supplies
Total
------------------------- -----------
-----------
-----------
-----------
Sheriff
Sheriff's Staff Assstnt
Receptionist/Data Entry
$37,853
25,092
35,396
$10,977
$9,033
$14,512
$9,671
$7,326
4, 108
$58,501
41,451
54,016
---------
---------
---------
---------
TOTAL
$98,341
$34,522
$21,105
$153,968
Legal Services
---------------------
Chief Civil Deputy
$32,287
$9,686
$8,205
$ 5 0 , 1 78
Training
Jail Controller/Dispatc
--------- --------- --------- ---------
$32,287 ~¡;9,686 $8,20!: $50,178
$2,188 $574 $1,139 $3,901
120,918 38,060 52,170 2 '11, '148
--------- --------- --------- ---------
$123,106 $38,634 $53,309 $215,049
Administrative Services
-----------------------
Records
--------
Percentage of Sheriff's Administrative Office Applicable to Jail
----------------------------------------------------------------
Total Cost
Ja"il
Percentage
Allocable
To Jail
---------
---------
---------
Sheriff's Executive Offc.
$'153,968
37.04%
$57,025
Legal Services
50,178
10.00%
5,018
Admin. Srvcs.-Training
3,901
50.0096
1 ,951
Jail Controller/Disp.
211,148
40.00%
84,459
---------
---------
---------
TOTAL
$419,195
$148,453
Sheriff's Indrct Cost Rte.
7.28%
---------
Jail's Share of Indirect cost
$10,813
Total Jail's Share of Sheriff's Office
$159,266
-------------
-------------
'vat
20 r~Œ
01-888
(Exhibit 1-6, Schedule B)
Jefferson County Program Description
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 maintain¡ng a law library 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 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.
County Road Maintenance: The County Road Maintenance provides main-
tenance 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 Department is responsible for collection and disposition
of all solid waste within the County. This department is also respon-
sible for the management of the landfill.
(Exhibit 1-7)
VOL
2 0 rA~Ç
0 '1 889
. .
Jefferson County Program Description
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.
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.
(Exhibit 1-8)
. VOl.
20 rAC~
0 :11890