The URL can be used to link to this page

Home My WebLink About104 93 STATE OF WASHINGTON COUNTY OF JEFFERSON In the Matter of: } Adopting Cost Allocation } For Fiscal Years 1993 & 1994 } RESOLUTION NO. 104-93 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 IT RESOLVED, the "Jefferson County Federal Central Services Cost Allocation Plan and Indirect Rate Proposal for Fiscal Year Ending December 31, 1993 and Fiscal Year Ending December 31, 1994" 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 /5 -J1..- day of November, 1993. ,<...,'1 tO~4(/ ,,~""""'::1< .. tJ.J, " ~.\Jc~ .. ..~ °1 { '" . - .." - -"",á . 'i;:,~~'- ,,;.,- ¡c . \t i \ \1':', SEAL' \~~.:. "'\. ..'~.'.' ,I. ~!. ,.í . -.. ,I ..., .. ' , ' .. .' . '. .. eo : <.: / "."... '::;..,J....-; " ,/,.~~.<';.,')-.f " . . If :) '\ ~ ' """" ATTEST: d! ~/<- v!?:~' Lorna L. Delaney, Clerk of the Board . ( z .,~ f/ I ~. ~ .1832 - .~ JEFFERSON COUNTY FEDERAL CENTRAL SERVICES COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL FOR FISCAL YEARS ENDING DECEMBER 31, 1993 AND 1994 ~ \'Ol 1 g' nO' 1- 8")3 .i', rAGE Û' ---. ù - JEFFERSON COUNTY FEDERAL CENTRAL SERVICES COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL FOR FISCAL YEARS ENDING DECEMBER 31, 1993 AND 1994 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 Center/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 i I'r:' ~ . uL 1 9 fAGf 00 1834 JEFFERSON COUNTY FISCAL YEARS 1993 AND 1994 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, 1993 and 1994 complies with the Office of Management and Budget Circular A-87 and uses the implementing instructions contained in the Guide OASC-10 published by the Department of Health and Human Services, It was prepared using actual costs for fiscal year 1992, 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 here~n is not s ntly found to be materially inaccurate, 11- 15 -q~ Dåte -LJ- g- 93 Date Auditor ; \ . . .,~, (EUþ'j,bit A) I U '~r;: .- ~U.¡\ ..1°~'" ..l tJ r"u. Où~ JEFFERSON COUNTY FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL For the Fiscal Years 1993 and 1994 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-10. Purpose The purpose of this document is to identify indirect central service costs, determine a reasonable basis for allocating these costs, and then calculate the costs to be allocated to each operating activity, These allocated costs, together with specific department/division indirect and direct costs, are used to develop the Indirect Rate Proposal for the fiscal years 1993 and 1994, 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, Operating de~artments - Cost centers or departments that provide services according to their respective purposes, primarily to the general public, 2, 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, 1992. Information related to the allocation statistics comes from other non-accounting information maintained in the central service departments, , \ "0' , . ul- .14 G 'A.r~ O'~O\ :1836 . .u rM"~ . 1. 2, 3, ---- Methodology This document represents a central service cost allocation plan as defined in OASC-1O, 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, descriptions for the central 4, Calculate allocable costs for each central service activity after adjusting for costs which are unallowable under Federal guidelines (Exhibit H, B Schedules), 5, Determine the basis of allocation for each central service cost center (Exhibit H), 6, Allocate administrative costs of all operating departments to divisions (Exhibit H, a Schedules), 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), 7, 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 di viding the Total Actual Indirect Costs for each operating activity by the Actual Direct Cost (Exhibit C), " 1',',- , ", u,- 1 9 rAG: 00 ~837 OFFICERS OF JEFFERSON COUNTY W ASIllNGTON Judge of the Superior Court Hon William E. Howard MEMBERS OF LEGISLATURE Senate House Position 1 House Position 2 Jim Hargrove Evan Jones Lynn Kessler COUNTY COMMISSIONERS District 1 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 ill Mary E. Gaboury Marianne K. Walters Mark L. Huth Thomas J. Majhan Mark L. Huth Mel J. Mefford Ila J. Mikkelsen APPOINTIVE HEADS Chairman/County Extension Agent Chief Juvenile Probation Officer Engineer Health and Human Services Administrator Planning/Building Director Public Health Officer Public Works Director Recreation Director Community Services Director Budget Manager L. Katherine Baril Lois M. Smith Robert G. Nesbitt David A. Specter Craig R. Ward J. Peter Geerlofs MD Gary A. Rowe Warren H. Steurer David R. Goldsmith Gary A. Rowe Courthouse Hours 9 a.m. to 5 p.m. Monday through Friday (except legal holidays) , \"'" ~ . IlL ~ i r,~G; 00 ~83B cJefferson County Fiscal Years 1993 8< 1994 Indir'ect Cost Rates Depar'tment ------------------ Health Division Juvenile and Family Court Planning Commission Shoreline Commission Parks and Recreation Building Inspection Pl ann i ng Dep't. Prosecutor Noo-Support Sher"'¡ ff Sheriff-Jail Mental Health SubstancE! Abuse Deve 1 opmenta 1 Disa b n i'.,i e Coun1:y Roads So 1 i d wast:e Equipment Rental ...Jail Daily Ra.te Comb i ned Depa rtmerU:a 1 /County-Wi de Rates --------------------------------------- Departmental County-Wide Fixed Rate Indirect Indirect FY-91/92 (Exhibit 0-2)(Exhibit 0-1) ----------- ----------- ----------- 0.00% 0.00% 0.00% 0.00% 0.00% 6.16% .3.36% 0.00% 0.00% 24.05% 0.00% 1 .41 % 0.02% 0.00% 0.00% 0.00% $68.62 , II'" l ',z,L tgrAG~ on .1839 (Exhibit C) 1 .90% 3;62% 3,03% 11 .96% 7.81% 16.08% 11.80% 9.05% 7.06% 29.37% 0;00% 2.38% 25.06% 2.14% :3.18% 2.72% 1.90% 3.62% 3.03% 11,96% 7.81% 22.24% 15.15% 9.05% 7.06% 53.42% 0..00% 3.79% 25.08% 2.14% 3.18% 2.72% Source Exhibit 1-5 .. Jefferson County Fiscal Years 1993 & 1994 County-Wide Indirect ~ost Rat County-Wide Indirect Cost Rates --------------------------------------- County-Wide Indirect Total Indirect Cost Rate Direct Cost (Exhibit E-4)Col~21 001-1 (1) (2) (3) Department ------------------ ----------- Heal.th Division Juvenile and Family Court Plannihg Commission Shoreline Commission Parks and Recreation Building Inspection Planning Dept. Prosecutor Non-Support Sheriff . . Sher'iff-.)ail Mental Health Substance Abuse Developmental Disabilitie County Roads Solid waste Equ i pment: Ren.ta 1 1,035,919 207,375 5,086 769 208,940 81,398 587,218 67, 154 1,128,245 506,892 0 313,072 19,080 2,263,925 712,040 1,120,829 , \i'" "ik 19 L~(;~ 00 :1840 ----------- ----------- 19,680 7,506 154 92 16,326 13,092 69,267 6,077 7 9 ,6 1 6 148,884 0 7,456 4,782 48,382 22,659 30,527 1.90% 3.62% 3.03%. 11 .96% .7.81% 16.08% 1 1 .80% 9.05% 7.06% 29.37% 0.00% 2.38% 25.06% 2.14% 3.18% 2.72% (Exhi bit 0-1) Jefferson County Fiscal Years 1993 & 1994 Departmental Indirect Cost Rat Department ------------------' Heal.t:h Divis'ion 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 Depa rtment a 1 Ind i rect Cos.t Rates ----------------------------------~---- Oi rec.t Cost ( 1 ) Departmental Indirect Indirect Cost Rate (Exhibit F-1)Col-2 I Col-1 (2) (3) ----------- ----------- ----------- 1,035,919 207,375 5,086 769 208,940 81,398 587,218 231,308 1,128,245 506,892 . 0 313,072 190,805 2,263,925 712,040 1,120,829 0 0 0 O. 0 5,014 19,710 0 0 121,919 6,442 4,401 42 0 0 0 0.00% 0.00% 0.00% 0.00% 0.00% 6.16% .3.36% 0.00% 0.00% 24.05% 0.00% 1 .41 % '0.02% 0.00% 0.00% 0.00% l '.'OL 1 9 f.~[,~ 001..8!4:1 , (Ex.hibit 0-2) Jefferson County Column Summary for Public Works County Roads County Roads County Roads Solid Equ i pment Admin. Design Maint. Waste Rental ----------- ----------- ----------- ----------- ----------- County Courthouse 7,618 0 0 0 1,369 Multi-Servi~e Buildin~ 0 0 0 0 0 Correctional Center 0 0 0 0 0 Equipment Depreciation 3;515 0 0 0 0 Facilitiès' Courthouse (6,418) 0 0 0 2,505 Facilities Correctîonôl 0 0 0 0 0 Facilities Multi-Servic 0 0 0 0 0 Cl~rk of the Board 6,5ea 0 0 1,076 1,076 Records Management 0 0 0 0 0 Civil Service 0 0 0 0 0 Insurance 0 0 0 0 0 Prosecuting Attorney 4,037 1,346 0 6,728 0 Auditor Payroll 11,648 0 0 1,902 1,902 Auditor-General Ldgr. 4,373 0 0 4,539. 13,985 Treasurer's Office 8,294 0 0 6,220 4,242 State Examiner 5,408 0 0 1,701 2,677 ------------ ------------ ------------ ------------ ------------ $45,062 $1,346 $0 $22,165 $27,756 ============ ============ ============ ============ ============ N' , l '.'OL 19fAT)~ 00 18,4:2 (Exhibit E-1, Schedule a) Jefferson County Cost Allocation Summary Organ i zat: -Ions --------------------- Central Service Costs --------------------- 'County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic C1 erk of t:he Boa r'd Records Management Civi 1 Ser'v'ice Insurance Prosecuting Attorney Auditor Payroll Auditor-General Ldgr. Treasurer,Ts O.ffice Sta'te ExamÜ1er' 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 Sher"if'f-,Jai 1 Superior Court Total Cos'ts (1) County Cour'thouse (2) Multi-ServiceCorrectional Building Center (3) (4) ----------- ----------- ----------- ----------- $63,421 14,516 86,647 43,270 114,543 74,201 158,233 26,964 38,186 1 ,733 101,279 62,658 47,369 66,478 215,254 25,535 ($63,421) 0 0 a 403 0 0 721 0 0 0 1,056 914 914 3,887 0 ($86,647) 0 0 a 0 0 0 0 0 0 0 0 0 0 ($14,516) . 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,107 0 0 2,220 0 0 1,386 0 0 489 0 0 2,078 0 fI' 0 244 0 0 0 0 0 0 0 0 0 0 0 5,990 0 0 0 0 0 0 0 0 4,401 0 0 0 0 0 807 0 0 '7 ,286 0 0 2,743 0 0 425 0 0 0 0 0 0 0 21,536 0 0 65,111 12,209 0 0 :1 gfAG~ 00 1.8U (Exhibit E-1, pagel of 2) Jeffer'son County Cost Allocation Sumrnary Or'gan i zat ions --------------------- Human Services Admin. Mental Health Sl¡bstance Abuse Developmental Disabl. Coun'ty Fa 'j r Law Libra r'y Domestic Violence County parks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental COP) Community Action Council Per'mit Center Credit Union Animal Cont,rol Ser'vices Clerk of the COlJrt VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outsi de User" s Billed Ser'vices TOTAL COSTS ! I'r'¡ " ,,)1- Total Costs , (1) , County Courthouse (2) ----------- ----------- 0 0 0 0 0 0 0 0 7,618 b 0 0 1 ,369 0 0 0 0 2. . 1.51 0 0 0 0 ----------- $1.140,287 $0 -,--- --.--,- ---'.- ----------- 'I '¡¡10í""" "~ 'ir~ ".;,t '-, t, r."", h :18(44 (Exhibit E-1, page 2 of 2) Multi-Servicec6rrectiona1 Building Center (3) (4) ----------- ----------- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,839 0 0 0 0 0 0 0 0 0 9.677 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 Jefferson County Cost Allocation Summary Organ.r zat -r ons --------------------- Central Service Costs --------------------- County Courthouse Multi-Service 8ui1ding Correct i ana 1 Cent:er Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the 8oard Records Management Civil Service lnsur'ance Prosecuting Attorney Auditor Pðyroll 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 Distr'ict Court Heðlth Department Family court Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner' Sher'iff Sheriff-.Jail Super';or Court ['(ot Equipment Use Facilities Allowance Court~ouse (5) (6) Facilities Facilities Corrections Multi Serve. (7) (8) ----------- ----------- ----------- ----------- ($43,270) 366 0 ($115,312) 0 0 1 ,320 0 0 0 1,933 1,673 1 ,673 7 , 113 0 ($74,201) 0 0 0 0 0 0 0 0 0 0 (158,233) 0 0 0 0 0 0 0 0 0 0 37 0 15 0 0 150 450 596 0 1 ,023 7 ,516 0 0 900 4,062 0 0 298 2,537 0 0 102 895 0 0 324 3,803 0 o 15 447 0 0 0 ° 0 0 0 0 0 0 812 0 0 0 1 ,673 10,960 0 0 4; Î 82 0 0 (33,938) 535 0 0 0 151 8,053 o 0 1 ,480 0 0 0 0 1 ,476 0 0 2,012 13,331 0 0 1 ,681 5,019 0 0 1,031 778 0 0 ° 0 0 0 3,562 0 18,442 0 10,686 0 55,759 0 0 22,341 0 0 ,~ Ii"" nn. LB t~G~ ÜL,1-845 (ExhH,dt E.-2, page 1 of' 2) Organizations --------------------- Human Services Admin. Mental Health Substance Abuse Developmental Disabl. Coun'ty Fa i r Law L'ibrary Domestic Violence County parks County Road Admin-. Coun'ty Road Design County Road Maintenance Solid Waste Equipment Rental (OP) Community Action Counci Permit Cen'ter' Credit Union Animal Control Services Clerk of the Court VFW Bu'ild'ing Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside User's Billed Ser'vices TOTAL COSTS : Iln! . ,u,- Jefferson County Cost Allocation Summary Equipment Use Fa c i 1 i 't 'i es Fac'ilit:-¡es Fac'n H:'ies Allowance Courthouse Cor' rect ions fl¡ulti Serve. (5) (6) (7) (8) ----------- ----------- ----------- ----------- 0 0 0 0 0 0 0 0 1,513 0 0 (10,809) 120 0 0 (818) 2,569 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,515 (6,418) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,505 0 0 0 0 0 5,433 0 0 0 6,805 0 0 0 0 184 0 0 0 3,288 3,937 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 41 ,446 '" 20,358 0 150,115 IJ ($0) ($0) $0 ($0) 1 9 f'AŒ OOÏ-846 (Exhibit E-2, page 2 of 2) .Jef ferson County Cost All oca't i on Summa ry Organizations --------------------- Centr'al Ser'vice Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Cor~ect~onal Facilities Multi-Servic Clerk of the Board Records Management Civil Service Insur'ance Prosecuting Attorney Auditor Payroll Auditor-Gene~al Ldgr. Treasurer's Office State Examiner' Direct Activities -------------------- Assessor' Auditor Licensing Auditor Elections Clerk of the Board Commi ss i oner's Beard of Equalization Planning Commission Shoreline Commiss~on Cooperative Extension District Court Hea,l,th Department Family cöur't Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner Sher'iff Sheriff-..Ja'il Superior Court Cler'k of the 8oar'd (9) Civil Ser'vice ( 11) Insurance ( 12) Da'ta Pr'ocessing (10) ----------- ----------- ----------- ----------- ($29,042) 0 0 0 0 134 269 672 0 ($38,186) 0 0 987 455 1,366 1 ,518 0 ($1 , 748) 0 0 0 0 0 0 (,$101,279) 649 649 649 3,246 0 1,479 949 0 7 , 141 538 2,771 0 3,246 269 2,581 0 1,298 538 607 0 649 403 418 0 3,895 0 0 0 649 0 76 0 0 0 76 0 0 134 0 0 649 941 4,593 Ú 4,545 2,689 3,113 0 12,984 672 0 0 3,246 0 0 0 0 1 ,076 0 0 5,,194 269 2,429 0 1,298 1 ,345 1 , 177 0 8,440 807 3,075 0 3,895 403 607 0 1 ,298 0 0 0 0 3,092 304 1 ,149 14,932 1,613 304 599 7,791 134 l, , 51 7 0 649 ..~ n O'n -1- ¿j f~r).o_. ~;&l7 (Exhibit E-3, page 1 of 2) Jefferson County Cost Allocation Summary Grogan; zat ions --------------------- Humðn Servi~es Admin. ro'lenta 1 Hea 1 th Substance Abuse Developmental Disabl. Coun'ty Fa i r Law Library Domestic Violence Colmty parks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental (DP) Communi.ty Action Counei Permi,t Cen-ter Cr'edit Union Animal Control Services Clerk of the Court VFW Build-Tng Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outs i de User' T s 8illed Services TOTAL COSTS Cì er'l-<: of Data Civil the Boa r'd Processing Service Insurance (9) (10) (11) (12) ----------- ----------- ----------- ----------- 0 0 0 0 0 0 0 0 1,076 1,025 0 5, 194 134 0 0 649 0 0 0 0 0 0 0 0 0 0 0 0 134 0 0 3,246 6,588 l,974 0 ,0 0 0 0 0 0 0 0 0 1 ,076 493 0 0 Î ,076 2,771 0 0 0 0 ° 0 403 0 0 0 0 0 0 0 403 0 0 Î ,948 672 0 0 3,246 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) , \;-" .,û¡~ 1 9fArl 00 ~848 (Exhibit E-3. page 2 of 2) m._~- Jeffe~sonCounty Cost Allocation Summary Or'gani z at ions --------------------- Cèntral 5erviceCosts --------------------- Count:y Cour'thouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records Management Civil Service. InsL/r'ance Pr'osecu't i ng A1::torney Auditor' Payroll Auditor-General Ldgr. Treasurer's Office State Examiner' Direct Activities -------------------- Assessor' Auditor Licensing Auditor Elections Clerk of the Board Commissioner's Board of Equalizatión Planning Commission Shoreline Commission Cooperative Extension Distr"ict Court Health Department Family court Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner' Sheriff Sher'iff-Jail Super"jor Court Pr'osecu.t i ng Attorney ( 1:3) Aud itor' Payroll ( 14) Aud i .tor Gnl. Ledgr, (15) Treasur'er,1 s Office (16) ----------- ----------- ----------- ----------- ($6'7,283) 0 0 3,364 0 ($51,346) 475 1 , 189 0 ( $ '7 2 , 2'76) $943 0 ($237,783) 0 3,,364 2,615 857 Î ,5'79 0 951 7,627 2,283 1 ,346 475 3,771 2,092 1 ,346 951 194 0 11,438 713 1,104 171 0 238 11 8 0 0 0 66 0 0 0 14 0 a 238 677 0 1 ,346 1,664 5,420 6,373 3;364 4,754 4,269 15,789 0 1 ,189 1;369 o 0 0 161 932 0 1 ,902 3,037 3, 139 0 475 455 5,688 13,457 3,090 2,852 14,876 6,728 1,426 Î ,227 342 0 713 355 304 3,364 0 133 0 3,364 5,467 2,828 2,245 1 ,346 2,853 1,270 342 0 238 3,601 0 ! \ ,,~, ,. ,uL t r On 1 d f'NGf . lJ =18149 (Exhibit E-4, p~ge 1 of 2) Jefferson County Cost Allocation Summary Organizations --------------------- Human Services Admin. Mental Health. Substance Abuse Developmental Disabl. County Fa i r' Law Library Domestic Violence County parks Count,y Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental COP) Community Action Counei Permi t: Cent,er Credit Union Animal Control Services Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr' PTCommunity Cènter Outs'; de User r s Billed Services TOTAL COSTS ! II," " vl- Pr'osecut:ing Attor'ney (13 ) ----------- Q 0 673 0 0 0 0 0 4,037 1 ,346 0 6,728 0 0 0 0 0 0 0 0 0 0 673 0 0 $0 Aud'j,tor Payro 11 (14) ----------- 0 0 1,902 238 0 0 0 238 11,648 0 0 1,902 1,902 0 0 0 713 1,189 0 0 0 0 0 0 0 ($0) 1 rnnO r""-o L t.:' f~[,~ UL 1-8~ Auditor' GAl. Ledgr. ( Î 5) ----------- 0 0 2,350 1 ,568 1,393 137 0 275 4,373 0 0 4,539 13,985 0 0 0 725 583 0 0 0 0 0 0 0 $0 (Exhibit E-4, page 2 of 2) Tr'easur'er's Office (16) ----------- 0 5,003 3 , 785 2,435 4, Î 85 1 ,008 0 1 ,959 8,294 0 0 6,220 4,242 0 0 0 0 3,044 Q 0 0 0 0 141,452 0 ($0) Jefferson County Cost Allocat~cn Summary Gr'gan i zati ons --------------------- Central Service Costs --------------------- County Courthouse M~lti-Service Building Correctional Ceriter Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records Management Civil Service Insurance Prosecuting Attorney Audi'tor' Payroll Auditor-General Ldgr. Treasurer's Office State Exami ner' Direct Activities -------------------- Assessor Auditor Licensing Auditor Elections Clerk of the Board Commi 5S 'j oners Board of Equalization Planning Commission Shoreline Commission Cooperative Extension O'i st rict Cou rt Health Department Fam; 'I y court Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner' Sher'iff Sheriff-Jail Superior' Court S't:a"te Examiner' (17) ----------- (25,535) 987 206 422 107 607 24 12 2 163 848 2;474 495 0 499 194 1,403 553 160 48 2,695 1 ,211 487 Total Costs (18) ----------- 31,618 24,804 16,475 5,878 24,954 1,736 154 92 2,674 44,352 19,680 7,506 '13,697 16,326 13,092 69,267 27,497- 6,077 3,544 79,616 148,884 44,177 ~ \'ûL 1 nr,~q: 00.. :185.1 a ¡'.'L (ExhibitE-5, page 1 of 2) Jeffer'son County Cost Al1ocatioh Summary Or'gan izat ions --------------------- - - Human Se~vices Admin. Mental Health Subs-tance Abuse Developmental Disabl. Coun-t:y Fa'j r' Law Libra r'y Domestic Violence County parks County Road Admin. County Road Design County Road t>1a i ntenance Solid Waste Equipment Rental (OP) Community Action Counci Permit Center Credit Union Animal Control Services Clerk of the Coúrt VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT CcHnmun i ty Cen'ter' Outside User's Billed Ser'vices TOTAL COSTS , "r;! , \.11- Sta-te Exam-, ner' (17 ) ----------- 0 0 748 456 260 î 7 0 27 5,408 0 0 1 ,701 2,677 0 0 0 203 442 0 0 0 0 0 0 0 ($0) Total Costs (18) ----------- 0 5,003 7,456 4,782 8,407 1 , 163 0 5,879 47,036 1 ,346 0 22,659 30,527 10,271 7,208 0 4,176 18,552 0 0 0 0 673 1 92 , 5 7 5 170,473 $ 1 , 1 40 ,287 - - .- -- ._- -- ..- -- -- _.- - ----------- 1 9 r~Œ 00 :1852 (Exhibit E-5, page 2of 2) Fringe Benefits The Fringe Benefit Rate for fiscal years 1993 and 1994 is estimated to be 34 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 having a useful life of more than two years, I \hl - .vL .t9 rAG:: 00 1853 (Exhibit G) County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, Capital Improvements since 1988 total $1,447,741, The use allowances are computed on a 25 year estimated life and, as of 1992, total $57,909 per year, Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building. ! \"'i " Ui- ,~;"" i::1 r~E 00 :lBS4 (Exhibit H-1) Jefferson County Cost Allocation Schedules County Courthouse Organizations ----------------------------------- Units ( 2) --------------------- ----------- Central Service Costs --------~------------ County Courthouse Multi~Service8uilding Car rect i ona 1 Cen'ter' Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records ~anagement Civil Service Insurance Prosecuting Attorney Audit,or Payroll Auditbr-General Ldgr. Treasurèr's Office State Examiner 25,941 . 165 295 0 432 374 374 1,590 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 8uilding Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner' Sheriff Sheriff-..Ja'il Superior' Court Human Services Admin. Mental Health Substance Abuse Developmental Disabl. County Fa i r' Law Li br'ò ry Domestic Violence 1 ,680 908 567 200 850 100 2,450 1,800 330 2,980 1 , Î 22 174 4,994 Percentage (3) ----------- 100.00% 0.00% 0.00% 0.00% O. 64~,,¡ 0.00% 0.00% 1.14% 0.00% 0.00% 0.00% 1 .67% 1.44% 1 .44% 6.13% 0.00% 6.48% 3.50% 2.19% 0.77% 3.28% 0.39% 0.00% 0.00% 0.00% 9.44% 0 . 0 O~ó Ò.OO% 5.94% 0.00% 1.27% .11 .49% 4.33% 0.67% 0.00% 0.00% 0..00% 19.25% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% (Exhi bi..t H- All, ,.A.c h..e....dUtj"'. ..8.",... a;lf rt',fL.~ 1 of 2) 1 \"'L . ~j ;(,'!T¡: . ..n .JLð';:)~ LOU _lJ ¡"e). t~ Allocation (4) ----------- ($63,421) 0 0 0 403 0 0 721 0 0 0 1,056 914 914 3,887 0 4,107 2.220 1 ,386 489 2,078 244 0 0 0 5,990 0 0 4,401 0 807 7,286 2,743 425 0 0 0 12,209 0 0 0 0 0 0 0 ,J effer'~:;;on County Cost; A,ll oc:a't i em Schedul es County Courthouse ----------------------------------- Organizations Units (2) Percentage (3) All ocat; on (4) --------------------- ----------- ----------- ----------- Coun'ty par'ks County Road Adm; n.. County Road Design County Road Maintenance Solid Waste Equipment Rental COP) Community Action Counci Permit Center Cr"edit Union Animal Control Services Clerk of the Court VFW Bun ding Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside User's Billed Services 0.00% 12.01% 0.00% 0.00% 0.00% 2.16% 0.00% 0.00% 0.00% 0.00% 3.39% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 3, 116 560 0 880 (ExhibH H-'ì'I'.Sfi..'he.-.,c..:iUlñ'ri' page 2 of 2) , 'lCL . ¿j f',~f,~ Uti cL856 0 7,618 0 0 0 1 ,369 0 0 0 0 2, 151 0 0 0 0 0 0 0 Jefferson County Central Service Cost Centers County Courthouse ------------------------- Cost:s ---------- Personnel Services Services and Supplies Capital Outlay 63,421 ---------- Subto.tal $63,421 Less ;. Capital Outlay General Government Billed Ser'vices . $0 $0 ------------------------ Total Allowable Costs $63,421 Add Allocated Costs: Treasurer's Office Auditor-Ge~eral ldgr. Aud i tc.>r. Payroll Prosecuting Attorney Insur'ance C'¡vil Service Records Management Clerk of the Board Facilities Multi-Service Facilities Corrections Facilities Courthouse Equipment Depreciation Correctional Center Multi-Service 8uilding County Courthouse 0 0 0 ------------------------ Total Allocable Costs $63,421 ---------.- --------- (Exhibit H-1, Schedule b) , \.'GL 19 f~.f,r 00:1,857 County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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 $76,490, The use allowance is computed on a 25 year estimated life and totals $3,060 per year, Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building, - (EXf- wit H-~~," ~. ~'8' . I'd. " ." ¡ , U 1- .>- dfM,E 00 -:1,8~ ~ Jefferson County Cost Allocation Schedules MultiServicBCenter Building --~-------------------------------- Organ i zat" ons Units (5) Percent:åge (6) Allocation (7) --------------------- ----------- ----------- ----------- Central S~rvice Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciatidn Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records Management Civil Service Insur'ance Prosecuting Attorney Audi~or Payroll. Auditor-General Ldgr. Treasurerts Office State Examinef' 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% ($14,516) -:p 0 0 0 0 0 0 0 0 0 a 0 0 0 Direct Activities -------------------- Assessor' Auditor licensing Auditor Elections Clerk of the Board Comm i 5S i onef'S Board of Equalization PlanningCommis~ion Shoreline Commission Cooperative Extension Dis,trict Court Health Department Famil y cou r't Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny;Chld. Cof'onef' Sheriff Sheri'ff-Ja'il Superior Court Human Services Admin. r"lental Health Subst:anc:e Abuse Developmental Disabl. Count.y Fa i f' Law L i br'ary Domestic Violence 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, 0 O~ó 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 0 û 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 (EXhi:~,~~ H-Ig~f~;dtLí ~8~ge Î of 2) Jefferson County Cost Allocation Schedules Multi Service Center 8uilding ----------------------------------- Organizat';ons Units (5 ) Per'centage (6) .Å, 11 oca t i on (7) --------------------- ----------- ----------- ----------- County parks County Road Admin. County Road Design County Road Maintenance So 1 i d Was'te Equipment Rental COP) Commun i ty Act, i on CC1W1C i Permi t Cen'ter Cred'it, Union Animal Çontrol Services Clerk of the Cour't VFW 8uilding Tri Area Commun~ty Cntr Gardiner Comnwnity Cntr Qu i 1 c ene Commun i ty Cn t, r PT Community Center Outs i de User' 1 s 8 ill ed Servi ces 3,132 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% 0.00% 66.67% 0.00% 0 0 0 0 0 o. 4,839 0 0 0 0 0 '0 0 0 6,264 0 9,677 0 (EX:~~,~¡: t Hf9/~~c~;ettöe i86Cle 2 of 2) Jefferson County Central Service Cost Centers MultiService8uilding ------------------------- Costs ---------- Personnel Services Services and Supplies Capital Outlay 14,516 -------'--- Subtotal $14,516 Less: Capi,t.al Outlay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $14,516 Add Allocated Costs: Treasurer"s Office Auditor-General Ldgr. Auditor Payroll Prosecuting Attorney I nsur'ance C'ivi 1 Servi ce Records Management Clerk of the Board Facilities Multi-Servic Facilities Corrections Facilities Courthouse Equipment Depreciation Correctional Center M~lti-Service Building County Courthouse 0 0 0 ------------------------ Total Allocable Costs $14,516 ------,-,-,- --------- (Exhib'i,t H-2, Schedule b) , '.\.'(1,.tn..' L~.r.rr'\L~.. "'861 " ,uL ., ¡,Jr. c". Ul'-L -.-- County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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 $110,709, The use allowance is computed on a 25 year estimated life and totals $4,428 per year, Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building, (E ~bit H-:3) , \ ;i~i *: ~~ '~~,r¡: 'uCi"f',,' :1, 8' ¡6", 2 ' U'- 1 '-J I "l).. ....1 ' ------- Jefferson County Cost Allocation Schedules Correctional Center Building Or'gan; zat i ems ----------------------------------- Un i'ts (8) PerCBn't:age (9) --------------------- ----------- ----------- Cent~al Servic~ Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciat'¡on Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records Management Civil Service Insurance Prosecuting Attdrney Aud itcH' Payr'o 11 Auditor-General ldg~. Tr.asurerts Offic~ State E:xam'i ner 17,015 100.00% 0.00% 0000% 0.00% 0000% 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 Distr'ict Court Health Department Family cour'1: Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Cor'oner Sheriff Sher' i ff-,j ail Super'ior' Court Human Services Admin. to1ental Health Subs,tanee Abuse Developmental Disabl. Coun'ty Fa i r' Law l i br'a r'y Domestic Violence 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0000% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0000% 0.00% 0.00% 24.85% 75.15% 0.00% 0.00% 0.00% 0.00% 0.00% 0,00% 0.00% 0.00% 4,229 12,786 (Exhi bit H-¡ OSC:heduOl,e a" page 1 of 2) l \iCL J.- U fAGE olD Jt863 Allocat:iW1 ( 10) ----------'- ($86,647) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21,536 65,11-1 0 a 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 !'. V Jefferson County Cost Al16cation Schedules Organizations --------------------- Coun.ty pa r' ks County Road Admin. County Road Design County Ro~d Maintenance Solid Waste Equipment Rental (DP) Community Action Counci Permit Center Cr'ed;t: Union Animal Control Services Clerk of the Court VFW Building TriArea Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside UserTs Billed Services Correctional Center Building ----------------------------------- Units (8 ) Percentage (9) ----------- ----------- 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% tEXhibit.H...-::» Sl.'.'.7i'c..Jl".1.8 0-., "."".98.- ? C".f 2) '.' ." , ,.J -- '0 c'<'" .. ". ,-, , '\1'" ..1 L^rr l .4864 ~ . ul- (J I,""". '..L Allocation (10) ----------- a 0 0 0 0 0 0 0 (} 0 0 0 0 0 0 0 0 0 .J effer'son Coun'ty Centr'a 1 Ser'vi ce Cost Centers Correction~l Center ------------------------- Costs ---------- Personnel Services Services and Supplies Capita lOut 1 ay 86,647 ---------- Subtotal $86,647 Less: Capit.al Ou,tlay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $86.647 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Auditor Payr'oll Prosecuting AttorneY Insurance Civil Service Records Managemen~ Clerk of the Board Facilities Multi-Servic Facilities Corrections Facilities Courthouse Equipment Depreciation Correctional Center Multi-Service Building County Courthouse ^ l) 0 0 ------------------------ Total Allocable Costs $86.647 ------.--- --------- (Exhibit H-3, Schedule b) I POL tgF~r~ 00 1-865 County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 EQUIPMENT USE ALLOWANCE The total cost of all equipment assigned to each department/division is included on the county inventory system, The use allowance percentage of 6,67 was applied to the inventory assigned to each department/division, The acquisition cost for the equipment is included in the budgets of each individual department, Therefore, it is not a cost billable to anyone department, but is an allowable and allocable indirect cost, Basis of Allocation The total cost of inventory assigned to each department/division, (Exhib.it H-4) '\ 19 f.~cr 00.1866 Jefferson County Cost Allocation Schedules Equipment Use Allowance Or'gan i zat: ions ----------------------------------- Units ( 11 ) --------------------- ---------'-- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equi pment, Depree i ërt i em Facilities Courthouse FacilitiBs Correctional Facilities Multi-Servic Clerk of the Board Records Management Civil Service I nsu r'ance Prosecuting Attorney Auditor Põyroll Auditor-General Ldgr. Treasurer's Office State Exam'iner 43,270 366 150 450 596 Direct Activities -------------------- Assessor' Auditor Licensing Auditor Elections Clerk of the Board Commissioners Board of Equalization ~anning Commission Shoreline Commission Cooperative Extension D-istr"ict Court Health Department Famil y cour't Juvenile3ervices Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecut i ng Attny. -Cr' i m Prosecuting Attny.Chld. Cor'oner' Sheriff Sheriff-Jail Su per i or' Cou,..t Human Services Admin. Mental He.3l t h Subs,tance Abuse Developmental Disabl. Coun'ty Fa i r Law L i br'ar'y Domestic Violence 1,023 900 298 102 324 15 812 1 ,673 4,182 535 151 1 ,480 0 2,012 1 ,681 1,031 3,562 10,686 0 1 ,513 120 2,569 Per'cen'tage (12) ----------- 37 15 0 100.00% 0.85% 0,00% 0.00% 0.09% 0.00% 0.03% 0.00% 0.00% 0.35% 1.04% 1 .38% 0.00% 2.36% 2.08% 0.69% 0.24% 0.75% 0.03% 0.00% O~OO% 1.88% 3.87% 9.66% 1 .24% 0.35% 3.42% 0.00% 4.65% 3.88% 2.38% 0.00% 8.23% 24.70% O~OO% 0.00% 0.00% 3.50% 0.28% 5.94% 0.00% 0.00% (Exhibit ,H-4,Schedulea, cage 1of2) l IIOt J9 rAGE 00 JJ~ All oca'ti on (13) ----------- ,($43,270) 366 0 0 37 O. 15 0 0 150 450 596 a 1 ,023 900 298 102 324 15 0 0 812 1 ,673 4,182 . 535 151 1 ,480 0 2, 012 1 ,681 1 ,031 0 3,562 10,686 0 0 0 1 ,5 Î:3 120 2,569 0 0 Jefferson County Cost Allecation Schedules ,Equipment Use Allowance ----------------------------------- Organizations Units ( 1 1 ) Per'centage (î 2) Allocat'ion (13) --------------------- ----------- ----------- ----------- County par'ks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipm$nt Rental COP) Community Action Counci Permit Center Credit Union Animal Control Services Clerk of the Court VFW Bu:i ld i ng TriArea Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outs 'j de User' T s Bill ed Ser'vi ces 0 0 0.00% 8.12% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.43% 7.60% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 3,515 0 0 0 0 0 0 0 184 :3,288 0 0 a 0 0 0 0 3,515 184 3,288 . (Exh~\~,~t H;¡49sc;..r..'.e."d~.lne a.b¡.¡~e 2 of 2) , . UL J (, f,~rl Ut :1CltJrJ -- Jefferson County Central Service Cost Centers Equipment Use AllowancB ------------------------- Costs ---------- Per§onnelServices Services and ~upþlies Capital Outlay 43,270 ---------- Subtotal $43,270 L.ess ~ Capi"tal Outlay General Government B ill ed Ser'v ic:es $0 $0 ------------------------ Total Allowable Costs $43,270 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Audi"tor Payroll Prosecu"ting Attorney Insur'ance Ci vi 1 Ser'vi ce Records Management Clerk of the Board Facilitiss Multi-Servic Facilities Correction~ Facilities Courthouse Equipment Depreciation Correctional Center Multi-Service Building County Courthouse 0 0 0 0 ------------------------ Total Allocable Costs $43,270 ~- -- ~- - - --"--~- --------- (EXhib~.t.. H-4;1. .g.,..d.1e.-....dU..l.B...., b). '."/.' ' :';111 ~- LAr,fj. ,.n ~pt"a " "" '. ' ,-" ¡'r'\). l.' -,L(J)~ County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 FACILITIES MAINTENANCE COURTHOUSE The County-wide Maintenance Budget is used by the County to maintain all county owned buildings, Courthouse Maintenance includes expenditures for labor, electric service, and heat, Basis of Allocation The basis of department, allocation is square footage assigned to each , \'" uL ;1'9"O.~i;1").1' (0\7'0 L '," L~T.;'- . \~I.~. ¡'a \, \ J, \" ,-,0 (Exhibit H-S) Jefferson County Cost Allocation Schedules Facilities Maintenance Courthouse -------------~----------------------------------------------- Organizations Units Percentage Allocation Billed ServcsNet Allocable (14) (15) (16) ( 17) (18) --------------------- ----------- ----------- ----------- ----------- ----------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse 25,776 100.00% ($115,312) (115,312) Facilities Correctional 0.00% 0 0 Facilities Multi-Servic 0.00% 0 0 Clerk of the Boa~d 295 1.14% 1,320 1,320 Records Management 0 0.00% 0 0 Civil Service 0.00% 0 0 Insurance 0.00% 0 0 Prosecuting Attorney 432 1. 68% 1,933 1,933 Auditor Payroll 374 1.45% 1,573 1,673 Auditor-General Ldgr. 374 1.45% 1,673 1,673 Treasurer's Offi~e 1,590 5.17% 7,113 7,113 State Examine~ 0.00% 0 0 Direct Activities -------------------- Assessor 1,680 6.52% 7,516 7;516 Auditor Licensing S08 3.52% 4,062 4,062 Auditor Elections 567 2.20% 2,537 2,537 Clerk of the Board 200 0.78% 895 895 Commissioners 850 3.30% 3,803 3,803 Board of Equalization 100 0.39% 447 447 . Planning Commission 0.00% 0 0 Shoreline Commission 0.00% 0 0 Cooperative Extension 0.00% 0 0 District Court 2,450 9.50% 10,960 10,960 Health Department 0.00% 0 0 Family court 0.00% . 0 0 juvenile Services 1,800 5.98% 8,053 8,053 Parks & Recreation 0.00% 0 Û Building Inspection 330 1.28% 1,476 1,476 P1nng. & Communty. Dp. 2,980 11.56% 13,331 13,331 Prosecuting Attny.-Crim 1,122 4.35% 5,019 5,019 Prosecuting Attny.Chld. 174 0.68% 778 778 Coroner 0.00% 0 0 Sheriff 0.00% 0 0 Sheriff-Jail 0.00% a 0 Superior Court 4,994 19.37% 22,341 22,341 . Human Services Admin. 0.00% 0 0 Mental Health 0.00% 0 0 Substance Abuse 0.00% 0 0 Developmental Disabl. 0.00% 0 0 County Fair 0.00% 0 0 Law Library 0.00% 0 0 Domestic Violence 0.00% 0 0 (Exhibit H-5,SChe~;':~La, pa!!jOff:;¡: on 1871 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 12.09% 13,940 20,358 (6,418) County Road Design 0.00% 0 . 0 County Road Maintenance 0.00% 0 0 Solid Waste 0.00% 0 0 Equipment Rental (OP) 560 2.17% 2,505 2,505 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 3.41% 3,937 3,937 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 (20,358) 20,358 , 11:" , '.uL .~ II"" On lH rAU~ ..~u 1,8"72 (Exhibit H-S,Schedule a, page 2 of 2) Jefferson County Central Service Cost Centers Personnel Services Services and Supplies Capital Outlay Subtota 1 Less: Capi,tal Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. AlJd i tor Payroll Prosecuting Attorney Insurance Civil Service Records Management Clerk of the Board Facilities M'l11,ti-Ser'vic Facilities Corrections FacilitiesCcurthouse Equipment Depreciation Cor'r'ectional Center, Multi-Service Building County Courthouse Total Allocable Costs ! Vel Facilities Courthouse ------------------------- Costs ---------- . $65,950 48,593 ---------- $114,543 $0 $0 ------------------------ $ 114 , 5.43 366 0 0 403 76.9 ------------------------ $115,312 -~-------- --------- J 9 fAGE O{)~18'~3 (Exhibit H-5, Schedule b) County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, , \ t fl fX,r 00 1-874 (Exhibit H-6) Jefferson County Cost Allocation Schedules Facilities Correctional Center ----------------------------------- Or'gan i za't ions Units (17) Per'cen'tage (18 ) --------------------- ----------- ----------- Central Service Costs --------------------- County Courthouse Mul t 'i-Servi ce Bu i ld i ng CorrectiohalCenter Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records Management Civil Ser'vice Insurance. Prosecuting Attorney Auditor Payroll Auditor-Generalldgr. TreasurerTs Office State Examiner 17,015 100.00% 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 Aud i -t:or' El eet; ens Clerk of the Board Commiss'io'nI':H'S Board of Equalization Planning Commission. Shore 1 i ne Com.mi ssi on Cooperoat; ve Ex-tens i c)n Distr'ict Cow't Heal'Ü\ Depår'tmen-t: Family court Juvenile Services Parks & Recreation Build'ing In'spectioh Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner Sheriff Sher' i ff-.j ail Superior' Court Human Services Admin. Mental Health Subst:ance Abuse Developmental Disabl. Coun'ty Fa i r law libr'ar'y Domestic Violence 4,229 . 12,786 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% (Exhibit H-G,Schedule a, page 1 of 2) I \\11- -lgr.~c;~ 00:1875 Alloca-t:ion (19) -.---------- ($74,201) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a 0 0 0 0 0 0 0 18,442 55.759 0 0 0 0 0 0 0 0 ,Jefferson Ct1utyty Cost, A 11 ocat: i em Sc hedu 1 es Facilities Correction~l Center Organizations ----------------------------------- Units ( 17) Percentage (18) Allocation (19) --------------------- ----------- ----------- ----------- COI,.¡nt:y par'ks County Road Admin. County Road Design County Road ,Maintenance So 1 i d Was.te Equipment Rental (DP) Community Action Counci Permit Center Credi,t Uni('.m 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 , 1'1" ,vI.. t 9 r~F 0O1Æ~7G 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% (Exhibit H-S,Schedule a, page 2 of 2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q ,0 0 0 Jefferson County Central Service Cost Cent~rs Facilities Corrections ------------------------- Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Ou,tlay General Government Billed Ser'vices $0 Costs ---------- $8,695 65,506 , 0 ---------- $74,201 $0 Total Allowable Costs ------------------------ $74,201 Add Allocated Costs: Treasurerts Office Auditor-General Ldgr. Auditor Payr'oll Prosecuting Attorney Insurance Civil Service Records Management Clerk of the Board Faeil it:ies Mult:i-Ser'vic Facilities Corrections Facilities Courthouse Equipment Depreciation Correctional Cent,er' Multi-Service Building County Courthouse 0 0 0 0 0 0 Total Allocable Costs ------------------------ $'14,201 l\'OL 1 9 f'AŒ 00 1-877 (Exhibit H-6, Schedule b) -'--------- --------- County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 FACILITIES MAINTENANCE MULTI-SERVICE CENTER The County-wide Maintenance Budget is used by the County to maintain all county owned buildings, For reporting purposes in this report, Facilities Maintenance includes square footage for 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 , \,"q , UI- 1 9 rAG> 00 1878 (Exhibit H-7) Jefferson County Cost Allocation Schedules Facilities Maintenance Multi-Service Center ----~-------------------------------------------------------- Organizations Units Percentage Allocation Billed Net Allocatio (20) (21) (22) (23) (24) --------------------- ----------- ----------- ----------- ----------- ----------- 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 Prosec:uting 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 20,796 0 0 0 0 0 0 0 0 0 îOO.OO% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% ($158,233) 0 0 0 0 0 0 0 0 0 ($158,233) 0 0 0 0 0 0 0 0.00% 0 0 0 0 0.00% 0 0 0 0 0.00% 0 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 7,050 33.90% 53,642 87,580 (33,938) 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0 0.00%' 0 0 0 0 û.OO% 0 0 0 0.00% 0 0 Û 0.00% 0 0 0 791 3.80% 6,019 16,828 (10,809) 59 0.28% 449 1,267 (818) 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 (Exhibit H-1,Schedule a, page 1 of 2) 'I"',' 19 on :1879 ,UI- rAG~ 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. 0 0.00% 0 0 County Road Design 0 0.00% 0 0 County Road Maintenance 0 0.00% 0 0 Solid Waste 0 0.00% 0 0 Equipment Rental (OP) 0 0.00% 0 0 Community Action Counci 3,132 15.06% 23,831 18,398 5,433 Permit Center 3,500 16.83% 26,631 19,826 6,805 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 O.Oß% 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% 47,662 6,216 41,446 Billed Services 0 0.00% 0 (150,115) 150, 115 ~ \,'OL 1 9 r!.c¡: 00 1-880 (Exhibit H-7,Schedule a, page 2 of 2) County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 CLERK OF THE BOARD The Clerk of the Board function includes 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, Ld f,~:,; no ~8S2 (Exhibit H-S) Je~fe~sor County Cost Allocation Schedu'es Or'qan -1 zat: 'lons --------------------- Centra' Service Costs --------------------- County Courthouse Mult~-Seryice 8uilding Correctional Center Equipment Decreciation Facilities Courthouse Facilities Correctional Faci'ities Multi-Servic Clerk of the Soard Records Management c'rv':" ~)eroyice Insurônce O~OsBcuting Attorney t\uditor Payr'o' '1 Auditor-General Ldgr. Treasurer's Office Stdtii:? ExalT: i r~er' Direct Activities -------------------- ,Ass;essor' Aua tor Licensing Auditor Elections Clerk of the Board ::-; (') m rn "¡ é,) S i:) n E,~ (' ~~: Soard of Equalization Plann~ng Commission Shoreline Commission Cooperative Extension District Cout't Health Decartment Farn:,ly court ,';.,iven'íi(3 Ser'v"ces,: Pa~ks & Recreation ::: () ,¡ 1 d -; n gIn s r:H'? ct: '1 em Plnng. & Communty, Dc ~-asecut1ng Attny.-Cr m Prosecuting Attny.Chld, '~;o r'one (' She r'l 'f r. She r"if f "" ,.1 o3il Sl..;oer'Îo," Cour't ~uman Services Admin, Mf-iE""',t¿'-¡ !-¡e¿'t,f"', ':;, oj ') sf: ,3 n c: E~ À, b U ~3 (::;, Developmenta' Disab ~; c ;,/\t <:,I cd '1 r' " d \¡J i_'j b r' a r" '::,i Ja~est~c V~olence Clerk of the Board ----------------------------------- Un'it,s (23) -,------'---- 216 "If' <, \J " h ^ ,~, ¿ ,) " ,.., , <.. Per'cen't¿:}Ç]('3 (24) -------,-.---- 100 00% c 0 . 009:; " u Q (),QO~l o. OO'~; ,~ ". 0 ' 0 096 0 " 4. 696 '1 <. 0,93% L:'. .j r, -::)" 0;;, ,:' , ,j "'C '" ~¿ ::;'00% 5 0996 L L S 596 ^ :J,93<J..,; t i . 8596 ,) '..' 0 1 :3 99.,; 0,,0096 " " 0.00% ^ <./ 0.0096 '7 0,45% 3,24% 9,2:3!?6 5 2.3196 <~ " 0,0096 ~, 3,7C9¿ ... 93% .. 4 b :3>" '" ,,> 2.7f3'36 ,'" ",' '; . :; C) 9t 0" OC"h 10,6596 5 ,,5696 (' Ii ç >!: ,; . ""',J " " u ^ ,"" <:I. U uu"b '"J G, Ga't 8 3,70% 0 .11,59" ",' C 000% 0 . 0 0 'it ',' '),009'5 (Exhibit H-8,Schedule a, cage , o~ 2) :. [X,r: 00 :1883 Alloca't1on (25) ---,----'---- ($29,O¿L?) ,... " ~, u c .~ ',< ': 3'4 269 672 Q ;,4'79 ¡::^n ',} ,) ü 269 538 1 ^., (,;. U ,,1 r' " [) r' ,} 134 94 2,689 672 ~, Or , () '7 f. 269 , " ~) 4 f;, 307 4G::; ~1, 09;) .. ,. '" .J : "::- ,:3é c r', ,.. '1,075 434 ') ,. v J Jefferson County Cost Allocation Schedules O,'ç¡anizat'¡on:3 --------------------- Coun'ty par'j..:,s County Road Admin, County Road Design County Road Maintenance Soìid Waste Equipment Rental CDP) Community Action Counci Pe,'m-,l:: Cer1ter' Cr'ed'1t Un'ion Animal Control Services Clerk of the Court \I¡:-(¡~ 8ui-!d¡n~'] ~~i A~ea Community Cntr Gardiner Community Cnt: Qui'cene Community Cntr PT Community Cente~ :)u'ts -¡ de User"~::; 8"!l-!ed Ser'vices Clerk of the 8oard Un') 't,,~ ----------------------------------- (""',, \. C, ,:) " -,------,---- Per'c:ent,3ge (24) .Al-ic)cation " " ~ , '- <. '.' / -----------, --_._--,---~.-, 49 0,46% 22,599,:; i] 0.0096 ~. ,,' 0.00% ~ 3.70% 3 70CJ,:; ('. 3 C). 00% 1 ,39% C'J.OO% 3 '1 ,39% 5 ,~ ,~" t\.. ,:. . ,::; i 0" 0.0096 0, 00:1,;. 0,00% 0.00% 0 .0096 0.009¿ 0 OO~~ Exhibit H-8,Schedule ð. Dace 2 ~~ ?) '\' U) f~;r 00:18-84 134 c.,588 J c 1 ,0'76 1 ,0 Î 6 ". u 403 Q 40 :3 672 " ',i 0 0 0 0 J c Jefferson County Central Serv~c8 Cost Centers Cl¡;:';ï"i"" of f)c)Ç'¡I"'d ------------------------- Cas t s: ,,----,------ Personnel Services Services ana Supplies Cap~'t:al Out-lay $20,650 6,3'14 0 ---'-"-----'-- Sut.>tota-; $26,964 i...ess ; Cap'ita! Outlay General Government Billed Ser'vices ^ ',) ------------------------ Total Allowable Costs $25,954 Add Al'ocated Costs: Treasurer's Office Auditor-General Ldgr. Aud'1 tor' P,:¡yr'o 1 l DrOs8cuting Attorney Tn:::.:ur'ðnce C':V1' Ser'v'¡ce Records Management Clerk of the Board Fac~~it~es Multi-Servic ,.. '" =aci'ities Corrections Faci'ities Courthouse '" ,; uipment Oecreciat~on , :3~) C ..... " :¡ ~ Correct~ona' Center ..... ~u't~-Serv~ce Building County Courthouse 0 721 2,07f.: ------------------------ Total Allocable Costs $29,042 ...-.-..........,......".. ,-,-,--'._,---- ( E;< ..~'; b;~: i-1--3 ~ , L /,',1,<",:. d "(ll!l 1",' )8', .85 r ,: ,,~ ;, '-"'-~-'-" County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, 1\ 1 9 f~,r",J: O':~(} 1,8, '8' 6 " ~,' - ' "-.,,' (Exhibit H-9) Jeffer'son Couni.:y Cost Allocation Schedules Organ i za't ions --------------------- Cén~ral Service Costs --------------------- County Courthouse Mul,ti-Service Building Correctional Center Equ i pmen't Deprec i at: i on Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records Management Civ'i lServi ce Insurance Prosecuting Attorney Aud itor Payr'oll Auditor-General Ldgr. Treasurer's Office State Examiner Direc~ Activities -------------------- Assessor Auditor Licensing Auditor Elections Clerk cf ~he Board Comm'îssioners Board of Equalization Planning Commission Shoreline Commission Cooperative Extension District Court Healt:h Depar-t:mer\'t Family court Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecuting Attny.~Crim Prosecuting Attny.Chld. Coroner Sher'i off Sheriff-.Ja"!l Super'ior Court Human Services Admin. Mental Health Subs't:ance Abuse Developmental Disabl. County Fa'ir' Law L. i br'a ry Domestic Violence Records Management ----------------------------------- Uni,ts (26) ----------- 1,006 26 12 36 40 0 25 73 68 16 11 î 21 82 64 31 81 16 8 8 1 19 27 Percent:age (27) Allc)ca't:'Ïi::ln (28) ----------- ----------- 100.00% 0.00% 0.00% 2.58% L 19% 3.58% 3,98% 0.00% 2 2 2,49% 7.26% 6.76% 1 .59% 1.09% 0.00% 0.20% 0.20% 0,00% 12.03% 8,15% 0.00% 0.00% 0.00% 6.36% 3.08% 8.05% 1.59% 0.00% 0.80% 0.80% 11.83% 0.00% 0.00% 2.68% 0.00% 0.00% 0.00% 0.00% (Exhibit H-9,Schedule a, page 1 of2) J 9 f}F 00 ~887 ($38,186) 0 0 987 455 1 ,366 1 ,518 0 949 2,771 2,581 607 418 0 76 76 0 4,593 3,113 0 0 0 2,429 1 ,177 3,075 607 0 304- 304 4,517 0 0 1 ,025 0 0 0 0 Jeffe~son County Cost Allocation Schedules Records Managemerrt -------------~--------------------- Allocation (28) PercérÜage (27) Units (26) Organ izat ions ----------- ----------- ------~-------------- ----------- 0 1,974 0 0 493 2,771 0 0 0 0 0 0 0 0 0 0 0 0 0.00% 5.17% 0.00% 0.00% 1.29% 7.26% 0.00% 0.00% 0 .(10 % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% County parks County Road Admin. County Road Design County Road Ma5ntenance So 1 i d Was'te Equipment Rental CDP) Commun'ity Action Counci Permi t Center' Credi't Union Animal Control Services Clerk, of the Court VFW Building TriArea Commuhity Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside Userts B ill ed Servi ces 52 13 73 (Exhibit H-9,Schedule a, page 2 of 2) 1 9 r~.cr 00:1888 Jefferson County Central Service Cost Centers Records Management ------------------------- Costs ---------- Personnel Services Services and Supplies Capital Outlay $33,218 4,968. 0 ---------- Subtotal $ 38 , 1 86 Less ~ Capital Ou.tlay General Government Billed Services $0 0 $0 ------------------------ Total Allowable Costs $38,186 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Alld i tor Payr'o 11 Prosecuting Attorney Insurance Civi 1 Ser'vi Ce Records Management Clerk of the Board Facilities Multi-Servic Facilities Corrections Facilities Courthouse Equipment Depreciation Correctional Center Multi-Service Buildinc' . '" County Courthouse 0 0 0 0 0 0 0 0 $0 ------------------------- Total Allocable Costs $38,186 -----.--.--- --------- (Exhibit H-9, Schedule b) ; HaL 1 9 fÞG~ 00 1889 County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, , \ ,,^, ,ijL 1 9 fW: 00 :1890 (Exhibit H-10) Jefferson County Cost Allocation Schedules Civil Service Commission ----------------------------------- Or'gan i zat ions Units (29) Percentage (30) All ocat: i on (31) --------------------- ----------- ----------- ----------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse FacilitiBs Correctional Facilities Multi-Servic Clerk of the Board Records Management Civil Service Insurance Prosecuting Attorney Auditor Payroll Auditor-General Ldgr. Treasurer's Office S'tate Examiner 35 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% ($1,748) 0 0 0 0 0 0 Direct Activities -------------------- Assessor' Auditor Licensing Auditor Elections Clerk of the Board Comm i ss i oner's Board of Equalization Planning Commission Shoreline Commission Cooperative Extension Distric.t Court Health Department Family court Juvenile Services Parks & Recreation Building Inspection Pìnng. & Communty. Dr;. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner' Sheriff Sher.-¡.ff-.Ja-¡l SlJper i or Cour't Human Services Admin. Mental Health Subs.tance Abuse Developmental Disabl. Coun.ty Fa i r' Law Libr'ary Domestic Violence . 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% 65.71% 34.29% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 0 0 0 0 23 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 .,149 599 0 0 0 0 0 0 0 0 (Exh~,~} t H.";"'.~.~' sc.,heM e a, page Î ()f 2) .,uL J;j UL~ uu 1891 .Je"ffer'son County Cost Allc:Jcation Schedules Organizations --------------------- Coun"ty parks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental (DP) Community Action Counci Permi t Center' Credi,t Union Animal Control Services Clerk of the Court VFW Building TriArea Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outs "'1 de User' T s Billed Services Civil Service Commission ----------------------------------- Units (29) ----------- Percentage (30) ----------- 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0; CO\, 0.00% 0.00% 0.00% 0.00% 0.00% " 0.00% 0.00% 0..00% , VOL 1 9 r,~(;~ 00 ~892 Allocation (31) ----------- (Exhibit H-10.Schedule a. page 2 of 2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a 0 Jefferson County Central Service Cost Centers Civil Service Commission ------------------------- Costs ---------- Personnel Services Services and Supplies Capital Outlãy $0 1,733 0 ---------- Subtotal $1,733 Less: Capi"tal Outlay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $1,733 Add Allocated Costs: Treasurer's Office Aud -itor-Genera 1 Ldgr'. Audi,tof' Payr'oll Prosecuting Attorney Insurarlce Civil Service Records Management Clerk of ~he Board Facilities Multi-Servic Facilities Corrections "Facilities Courthouse Equipment Depreciation Correctional Center Multi-Service Building County Courthouse 0 0 0 0 0 15 0 0 0 $15 ------------------------ Total Allocable Costs $1,748 "--------- --------- : \'OL t 9 f}Œ 00 1893 (Exhibit H-10, Schedule b) county Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, ~\'CL 1 9 r;,[,~ 00 1894 (Exhibit H-l1) Jefferson County Cost Allocation Schedules Insur'ance ------~---------------------------- Or'garì'1 z at ions Un i 1:S (32) Per'centage (33) All oca't ion (34) --------------------- ----------- -----------' ----------- Central Service Costs -----------------~--- County Courthouse Mul ti -Ser'vi ce Bu i 1 d in9 Correctional Center Equipment Depreciation Facilities Courthouse Facilities Corr~otion~l Facilities Multi-Servic Clerk of the Boffrd Records Management Civil Service Insurance Prosecuting Attorney Auditor Payr'oll Auditor-General Ldgr. Treasurer's Office State Examiner 156 1 1 1 5 0 100.00% 0.64% 0.64% 0.64% 3,,21% 0.00% ($101,279) 649 649 649 3, ,24 6 0 Direct Activities -------------------- Assessor Auditor Licensing Auditor Elections Clerk of the Board Commissioners, Board of Equalization Planning Commission Shoreline Commission Cooperative Extension Di st r -j ct Court Hea1thDepffrtment Family court Juvenile Services Parks & Recreation Building Inspection Plnng.& ~ommunty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner Sheriff gher' i ff-J ail Superior' Court Human Services Admin. Mental Health Subs,tance Abuse Developmental Disabl. Coun't:y Fa i r Law L i br'a ry Domestic Violence 11 7.05% 7 , 14 î 5 3.21% 3,246 2 1.28% 1,298 1 0.64% 649 6 3.85% 3,895 1 0.64% 649 a 0.00% 0 0 0.00% 0 1 0.64% 649 7 4.49% 4,545 20 12.82% 12,984 5 3.21% 3,246 0.00% 0 8 5.13% 5, 194 2 1.28% 1 ,298 13 8.33% 8,440 6 3.85% 3,895 2 1 .28% 1 ,298' 0 0.00% 0 23 14.74% 14,932 12 7.69% 7,791 1 0.64,% 649 0.00% 0 0 0.00% 0 8 5.13% 5,194 1 0.64% 649 0 0.00% 0 0 0.00% 0 0.00% 0 (Exhibit H-11,Schedule a, page 1of 2) t VOL '1 ø f,~Œ 00 :1895 Jefferson County Cost Allocation Schedules Organ -¡zat ions --------------------- Count:y parks County Road Admin. County Road Desigh County Road Maintenance So 1 'f d Waste Equipment Rental COP) Community Action Counci Permit Center Credi't Union Animal Control Services Clerk of the Court VFW Building TriArea Community Cnt.r Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside Userts 8 ill ed Servi ces 1"" ,LJL Insurance --------------------~-------------- Units (32) Percentage (33) Allocation (34) ----------- (Exhibit H-11,Schedule a. page 2 of 2) ----------- ----------- 5 3.21% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.92% 3.21% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 3 5 t 9 r~.GE 00 ~896 3,246 0 0 0 0 0 0 0 0 1, 9 4f3 3,246 0 0 0 0 0 0 0 Jefferson County Cent~al Service Cost Centers Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capit,al Ou,tlay General Government 8il led Services Total Allowable Costs Add Allocated Costs: TreasurerTs Office Auditor-General Ldgr. Auditor' Payr'oll Prosecuting Attorney Insurance Civi 1 Serv'ice Records Management Cl er k of -the 8c.1a rd Facilities Multi-Servic Facilities Corrections Facilities Courthouse Equipment Depreciation Correctional Center Multi-Service8uilding County Courthouse Total Allocable Costs ~ VOL Insurance ------------------------- Costs ---------- $0 185,497 0 ----------- $185,497 $0 84,218 ($84,218) ------------------------ $ 1 01 , 279 0 0 0 0 0 0 0 0 .0 0 $0 ------------------------ $ 1 01, 279 ftft' - -- ..- -- -- -- ... -. --------- t 9 fAr;;: 00 :1891' (Exhibit H-11, Schedule b) "- . .~- County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, ','CL. 'w C'1 . 00 J d r,\G'" 1 :1898 (Exhibit H-12) Jefferson County Cost Allocation Schedules Orogan 'j zat: -¡ ons --------------------- Central Servi~e Costs --------------------- County Courthouse Multi-Serovice Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Corore~tional Facilities Multi-Se~vi¿ Clerk of the Board Records Management Civil Ser'vice Insurance Prosecuting Attorney Audi,tor Payroll Auditor-General Ldgr'. Treasurer's Office Si.:ate Exami ner' Direct Activities -------------------- Assessor' Auditor Licensing Audi,tor' Elections Clerk of the Beard Commissioner's Board of Equalizatioh Planning Commission Shoreline Commission Cooper'at i ve Ex,tens ion Distr'ict Court Health Department Family court Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Proosecuting Attny.-Crim Prosecuting Attny.Chld. Cor'oner gher"; f f Sheriff,-,Jail Superior CQurt Human Services Admin. Mental Health Subsi::ance Abuse Developmental Disabl. Coun'ty Fai r Law Li br'ary Domestic Violence Pr'osecu't: 'j ng At:i::or'ney ----~------------------------------ Un i 'ts (35) ----------- Per'centage (36) ----------- 100 100.00% 0.00% 0.00% 5.00% 0,00% 0 5 5 5.00% 0.00% 2.00% 2.00% 17.00% 0.00% 0.00% 0.00% 0.00\+0 2.00% 5.00% 0.00% 0.00% 0.00% 0,00% 20.00% 10.00% 0.00% 5.00% 5.00% 2,.00% 0.00% 0.00% 0.00% 1.00% 0.00% 0.00% 0.00% O,OO~ó 2 2 17 2 5 0 20 10 5 5 2 0 1 (Exhibit ~v-,¡'2,Schedule a, page 1 of 2) , \.'(]L J U f,~~~ 00:1899 Allocation (37) ----------- ($67,283) 0 0 3,364 0 3,364 0 1 ,346 1 ,346 11,438 a 0 0 0 1 ,346 3,364 0 0 0 0 13,457 6,728 0 3,364 3,364 1,346 0 '0 0 673 0 0 0 0 Jefferson County Cost Allocation Schedules Organizations --------------------- Coun'ty pa r' ks County Road Admi~. County Road Design County Road Maintenance Solid Waste Equipment Rental (OP) Community Action Caunc; Permi t Center' Credit: Un; on Animal Control Services Clerk pf the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Qu;lcene Community Cntr PT Community Center Outs i de User' t s Billed Servi cas Prosecuting Attorney ----------------------------------- UnH;s (35) ----------- . . 6 2 10. 1 ~ VOL 1 9 r'AC,~ 00 1-900 Percentage (36) Allocation (37) ----------- ----------- 0.00% 6.00% 2,.00% 0.00% 10,.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.. 00% 1 .00% 0.00% 0.00% (Ex:hib-¡,t H-î2,Scheduìe <9, page 2 of 2) 0 4,037 1 ,346 0 6,728 0 0 0 0 0 0 0 0 0 0 673 0 0 Jefferson County Central Service Cost Centers Prosecuting Attorney --- -------- -- -- --- ---- - -_. Costs ---------- Personnel Services Services and Supplies Capitãl OutlãY $38,918 23,740 3,675 ---------- Subtotal $66,333 Less; Capital Outlay General Government Billed Services $3,675 ($3,675) ------------------------ Total Allowable Costs $62,658 Add Allocated Costs: Treasurerts Office Auditor-General l.dgr. Aud i tca" Payr'o 11 Prosecuting Attorney Insurance Civil Service Records Management Clerk of the Board Facilities Multi-Servic Facilities Corrections Facilities Courthouse Equipment Depreciation Cor ¡-'ect i ona 1 Cen'ter' Multi-Servibe Building County Cour'thouse 649 0 987 0 0 0 1,933 0 0 0 Î ,056 4,625 ------------------------ Total Allocable tests $67,283 ==::::::::::::==== \\;L O"'\n . r:,.Cr lJ:t901 (Exhibit H-12, Schedule b) County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal yea~s ended December 31, 1993 and 1994 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, . \ . , G ,tAro' on. ---4902 '-..,;¡ ,",u, "'~-L (Exhibit H-13) Jefferson County Cost Allocation Schedules Aud i 'tcH"-Payr'o 11 ----------------------------------- Organ i :za't'j ons Urd'ts (38) Per'centage (39) Alloca'tion (40) --------------------- ----------- ----------- ------------ Centr'al Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Oeprecietion Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records Management Civil Ser'vice Insur'ance Prosecuting Attorney Aud i 'tor' Payr'o 11 Auditor-General Ldgr. Treasurer's Office State Examiner 216 2 5 0 100.00% 0.93% 2.31% 0.00% ($51,346) 475 1,189 0 Direct Activities -------------------- Assessor' Auditor Licensing Auditor Elections Clerk of the Board Comm'iss i oners Board of Equaliz~tion Planning Commission Shoreline Commission Cooperative Extension District Court Health Department Family court Juvenile Services Parks & Recreation Building Inspectibn Plnng. &Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner Sher'j ff Sheriff-.Ja'il Superior' Court Human Services Admin. Mental Health Substance Abuse Developmental Disabl. County Fa 'j r' Law L i br'ary Domestic Violence 11 5.09% 2,615 4 1 .85% 951 2 0.93% 475 4 1.85% 951 :3 1.39% 713 1 0,46% 238 0 0.00% 0 0 0.00% 0 1 0.46% 238 7 3.24% 1 ,664 20 9.26% 4,754 5 2.31% 1 , 189 0 0.00% 0 8 3.70% 1 ,902 2 0.93% 475 13 6.02% 3,090 6 2.78% 1,426 3 1 .39% 713 0 0.00% 0 23 10.65% 5,467 12 5.56% 2,853 1 0.46% 238 0 0.00% 0 0 0.00% 0 8 3.70% 1,902 1 0.46% 238 0 0.00% 0 0 0.00% 0 0 0.00% 0 (Exhibit H-13,Schedule a, page 1 0+ 2) , \GL 19 L~GF 00 ~903 .Jeffer'scm COUTytyCost; Allc)cdt~ior\ Schedules Auditor-Payr'oll ----------------------------------- Organizations U ni ts (38) Percentage (39) --------------------- ----------- ----------- County pa r' ks County Road Admin. County Road Design County Road Mainten~nce So 1 i d Was"te Equipment Rental CDP) Community Action Counci Permi t Center' Cr'edi"t Uni(jr\ Animal Control Servites Cler'kof "theCour't VFW Building Tri Area Community Cntr Gardiner Community Cntr Quflcene Community Cntr PT Community Center Outside Userts B ill ed Serv"j ces 1 49 0 0 8 8 0.46% 22.69% 0.00% 0.00% 3.70% 3.70% 0.00% 0.00% 0.00% 1.39% 2.31% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 3 5 ~ (Exhibit H-13.Schedule d, page 2 of?) ,\'DL 19 fAG~ 00 :1904 Allocation (40) ----------- 238 11,648 0 0 1.902 1 .902 a 0 0 "713 1 , 189 0 a 0 0 0 0 0 JefferscnCountyCentral Service Cost Centers Aud i 'tor,-Payrö l-¡ ------------------------- Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capit.al Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Treasurer's Office . Auditor-General Ldgr. Aud i .tor Payroll Prosecuting Attorney Insurance Civil Service Records Management Clerk of the Board facilities Multi-Servic facilit1es Corrections Fac.n .¡ties Cour'thouse Equipment Depreciation Correctional Center Multi-Service Building County Courthouse Total Allocable Costs $0 Costs ---------- $38,304 9,065 0 ---------- $47.369 $0 ------------------------ 0 649 0 455 134 0 0 1,673 150 0 0 914 $47,369 $ 3 ;977 ------------------------ (Exhibit: H-),3, Sc~-iule b) . \ l~J rAf,~ Uu :1905 $51,346 --...----..,,--- --------- County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, . "." " U'- t 9 rA~r 00 :1906 (Exhibit H-14) Jefferson County Cost Allocation Schedules Auditor General Ledger ----------------------------------- Or'gan i :z.a't ions Percentage (42) Units (41) --------------------- ----------- ----------- Central Service Costs --------------------~ County Courthouse Multi-Service Building Cor'rect i ona 1 Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Records Manaçement Civil Service Insurèlnce Prosecut i ng Attor'ney Auditor Payroll Auditor-General Ldgr, Treasurer's Office State Exam i ner' 15,256 199 100..00% 1.30% 0.00% Direct Activities -------------------- Assessor Auditor Licensin~ 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. Pf'osecuting At,tny.-Cr'im Prosecuting Attny.Chld. Coroner Sheriff Sher i 'ff-.J ail Super';or Court Human Services Admin.. Mental Health Substance Abuse Developmental Disabl. Count.y Fa'j r' Law Libra r'y Domestic Violence 181 1 ,610 796 41 233 25 14 1 .19% 10.55% 5.22% 0.27% 1 .. 53% 0.16% 0.09% 0.02% 0.94% 7.50% 5.91% 1 .89% ' 0.22% 4.20% 0.63% 3.95% 1..70% 0.49% 0.18% 3.91% 1.76% 4.98% 0.00% 0.00% 3.25% 2.17% 1 .93% 0..19% 0.00% 3 143 1, 144 901 289 34 641 96 602 259 75 28 597 268 760 0 0 496 331 294 29 (Exhibit H-14,Schedule a, page 1 of 2) !, VOL 19 rÂf,~ 00 .1907 Allocation (43) ----------- ($72,276) 943 0 857 7,627 :3,771 194 1,104 118 66 14 677 5,420 4,269 1 ,369 161 3,037 455 2,852 1 ,227 355 133 2,828 1 ,270 3,601 0 0 2,350 1 ,568 1 ,393 137 0 Jefferson County Cost Allocation Schedules Auditor General ledger ----------------------------------- Organizations Uni ts (41) Per'centage (42) --------------------- ----------- ----------- Cc>un't:y par'ks County Road Admin. County Road Design County Road Maintenance Sol idWast:e Equipment Rental COP) Community Action Counci Permit Center Cr'edi,t Union Animal Control Services Clerk of the Court VFW Building TriArea Community Cntr Gardiner Community CnXr QuilceneCommunity Cntr PT Community Center Outside User's Billed Services 0.38% 6.05% 0.00% 0.00% 6.28% 19.35% 0.00% 0.00% 0.00% 1.00% 0.81% 0.00% 0.00% 0.00% 0.,00% 0.00% 0.,00% 0.00% 58 923 958 2,952 153 123 (Exh '¡ ~:';¡:: H-i g' ~~:c~~e(toe :1Ggifsge 2 of 2) Allocation (43) ----------- 275 4,373 0 0 4,539 13,985 0 0 0 725 583 0 0 0 0 0 0 0 Jefferson County Central Service Cost Centers Auditor-GenBralLedger ------------------------- Costs .---------- Personne 1 Servi ces Services and Supplies Capital Outlay $55,146 $11,332 ---------- Subt6tal $66,478 less: Capital Out;lay General Government 8 ill ed Serv ices $0 $0 ------------------------ Total Allowable Costs $66,478 Add Allocated Costs: TreasurerTs Office. Auditor-General Ldgr. Auditor Payroll Prosecuting Attorney Insurance Civil Service Records fv1anagernen.t Clerk of tbe8oard Facilities Multi-Servic Facilities Corrections Facilities Courthouse Equipment Depreciation Correctional Center Multi-Service Building County Courthouse 475 0 649 0 1 ,366 269 0 0 1 ,673 450 ;"1 \J 0 914 $5,798 ------------------------ Total Allocable Costs $72,276 ------.---- --------- (Exhibit H-14, Schedule b) \'Gl. 1 9 rM;~ 00 1-909 County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, (~:!!íþibit ~~5J -L tJ rAG~ tJU 19:10 --- Jeffe~son County Cost Allocation Schedules Treasurer's Office ----------------------------------- Organizations Per'cet,'tage (45) Allocation (46) Un i't: s (44) --------------------- ~---------- ----------- ----------- Cent~~l Service Costs --------------------- County Courthouse Multi-Service Building Co~recti~nal Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Cle~k of the Board Records Management Civil Service Insur'ance Prosecuting Attorney Auditor Payroll Aud i t;or-Genera 1 Ldgr'. TreasurerTs Office State Exam'iner 12,500 100.00~¿ 0.00% Direct Activities -------------------- Assessor' Auditor licensing Auditor Electio~s Clerk of the Board CQmmissioner's Board of Equalization Planning Commission Shoreline Commission Cooperative Extension O'istrict Court Health Department Family court Juvehile Services Parks & Recreation Building Inspection Plnng, & Communty. Op. Prosecutin~ Attny.-Crim Prosecuting Attny.Ch'd. Cor'oner Sheriff Sher'iff-.Jaiì Superior Cour't Human Services Admin. Mental Health Substance Abuse Developmental Oisabl. Coun.ty Fa i r' law Library Domestic Violence 83 120 no 0.66% 0.96"'.:; 0,88% 0.00% 0.07% 0.00% 0.00% 0.00% 0.00% 2.68% 6.64% 0.00% 0.39% 1 . 32% 2.39% 6.26% 0,14% 0.13% 0.00% 0.94% 0.14% 0.00% 0,00% 2.10% 1.59% 1.02% '1.76% 0.42% 0.00% 9 335 830 49 165 299 782 18 16 11 8 18 0 263 199 128 220 53 0 (Exhibit H-15,Schedulea, page 1 of 2) \.'C1I.. -1 9 fÅG~ 00 .191.1 ($237,783) 0 1 ,579 2,283 2,092 0 171 0 0 0 0 6,373 15,789 o 932- 3,139 5,688 14,876 342 304 0 2,245 342 0 0 5,003 3,785 2,435 4,185 1,008 0 Jefferson County Cost Allocation Schedules Tre~surer~s Office ----------------------------------- Organizations Units (44) Percentage (45) --------------------- ----------- ----------- County par'ks County Road Admin. County Roõd Design County Road Maintenance So 1 i d Was'te Equipment Rental COP) Community Action Coline; Permit Center' Cr'edit Union Anim~l Control Services Clerk of the Court VFW 8uilding Tri Area Community Cntr Gardiner Commu~ity Cn~r Quilcene ColTlmuni'ty CMtr PT Community Center Outside Userts Bill ed Servi ces 103 436 0.82% 3.49% 0.00% 0.00% 2.62% 1 .78% 0.00% 0.00% 0.00% 0.00% 1.28% 0.00% 0.00% 0.00% 0.00% 0.00% 59.49% 0.00% 327 223 160 7,436 (Exhibit H-1S,Schedule a, page 2 of 2) \OL 19 f'AC~ 00 :19:12 Allocation (46 ) ----------- 1,959 8,294 0 0 6,220 4,242 0 0 0 0 3,044 0 0 0 0 0 141.452 0 Jef~Brson County Central Service Cost Centers Treßsurer's Office ------------------------- Costs -----'---.-- Personnel Services Services õnd Supplies Capital Outlay $168,907 46,347 0 ---------- Subtotal $ 2J 5 , 2 5 4 Less: Capi,t.al Outlay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $215,254 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr, AlJditor Payroll Prosecuting Attorney Insur'ònce Civil Service Records Management Clerk of the Board Facilities Multi-Servic Facilities Corrections Fac.n i,ties Cour.t.house Equipment Depreciation Correctional Center r.-¡u 1 t i -Ser'vi c.e Bu i ldi ng County Courthouse 943 1,189 3,364 3,246 0 -j ,518 672 0 0 7 , 113 596 0 0 :3,887 $22,529 ------------------------ Total Allocable Costs $237,783 ----.------ --------- (Exhibit H-15, Schedule b) VOL 1 9 rAŒ 00 :19:13 County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1993 and 1994 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, . \ ">! , UI- ': Q r-~r;: f'~[J :19:14 .. - I..Ji f "". 'J (Exhibit H-16) -- Jefferson County Cost Allocation Schedules Or'gan izat ions --------------------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the8oard Records Management Civil Service I nsu r'ance Prosecuting Attorney Auditor Payroll Auditor-General Ldgr. Treasurer's Office Sta'te Examíner' Direct Activities -------------------- Assessor' Auditor Licensing Aud itc)r' El ec't ions Clerk of the Board Comrn i ss i oner's Board of Equßlization . Planning Commission Shoreline Commission ,Cooþer~tive Exten&ion District Cöurt Health Department Family court Juvenile Services Parks & Recreation Building Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. C",H'oner' Sheriff Sher' 'iff -..J ail Super' i or Court Human Services Admin. Mental Health Substance Abuse Developmental Disabl. Coun'ty Fa i r Law Library Domestic Violence Sta'tB Examiner ----------------------------------- Unit:s (47) ----------- 10,690,156 413,119 86,241 176,489 44,841 254,101 9,959 5,086 769 68,238 355,106 1 , Û 3 5 ,9 1 9 207,375 208,940 81,398 587,218 231,308 67,154- 19,903 1,128,245 506,892 203,888 0 313,072 190,805 108,735 7,235 Per'cen'tage (48) ----------- 100.00% 3,86% 0.81% 1.65% 0.42% 2.38% 0.09% 0.05% 0.01% 0.64% 3.32% 9.69% 1 .94% 0.00% 1. 95% , 0.76% 5.49% 2.16% 0.63% 0. Î 9% 10.55% 4.74% 1,91 % 0,00% 0.00% 2,93% 1 .78% 1 .02% 0.07% 0.00% (Exhibit H-16,SchBdule a, page 1 of 2) I,'UL .1 9 fAGf OO~9~5 All e>ca't i on (49) ----------- ($25,535) 987 206 422 107 607 24 12 2 163 848 2,474 495 0 499 194 1 , 403 553 160 48 2,695 1 , 211 487 0 0 748 456 260 17 0 Jefferson County Cost Allocation Schedules Organizations --------------------- Coun'ty parks County Road Admin. County Road Design County Road Maintenance Sol id Was'te Equipment Rent~l (D~) Community Action Counei Permit Center Credi,t Uniön Animal Control Services C1Brk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PTCommunity Center OlS:ts i de User'> s B ill ed Servi ces Stat:e Exami ner' ----------------------------------- Units Per'centage (48) Allocation (49) ----------- (Exhibit H-16,Schedule a, page 2 of 2) \'UL 19 fAG~' 00 1.91-6 (47) ----------- ----------- 11,102 2,263,925 0.10% 21.18% 0.00% 0.00% 6.66% 10.48% 0.00% 0.00% 0.00% 0.80% 1.73% 0.00% 0.00%, 0.00% 0.00% 0.00% 0.00% 0.00% 712,040 1,120,829 85,025 185,199 27 5,408 0 0 1,701 2,677 0 0 0 203 442 0 0 0 0 0 0 0 Jefferson County Central Service Cost Centers S.tate Examiner' ------------------------- Costs ---------- Personnel Services Services and Supplies Capita lOut 1 ay . $0 25,535 ---------- Subtotal $25,535 Less: Capital Out;lay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $25,535 Add Allocated Costs~ Treasurerts Office Auditor-General Ldgr. Aud i torPayr'o 11 Prosecuting Attorney Insur'ance Civil Service Records Management Clerk of the Beard Facilities Mu1ti-Servic Facilities Corrections Facilities Courthouse Equipment Depreciation Correctional Center Multi-Service Building County Courthouse 0 0 0 0 a 0 0 0 0 0 0 0 0 0 0 $0 ------------------------ Total Allocable Costs $25,535 ----..-----. --------- (Exhibit H-16, Schedule b) \iOL 19 rAG' 00 ~9:17 Jefferson County Program Descriptions 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) '/01. 19 fM;;: no 19L8 Jefferson County Program Descriptions 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) 1 9 f'A~r 00 .191.9 Jefferson County Program Descriptions 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 administrative 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 al ternati ves, etc, ) consistent wi th 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 speçial 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, BUILDING INSPECTION The Building and Safety Department administers and enforces the State Building Code Act and land use/construction laws pertaining to the construction, alteration, and use of new and existing buildings and structures within the Jefferson County jurisdiction. This activity includes building permit application, processing/coordination and issuance, and plan review/field inspection of construction projects for compliance with adopted uniform construction codes and local land use regulations, Periodic fire prevention/safety inspections are also conducted on existing buildings as mandated by the State Building Code (Exhibit 1-3) \"" , 1)1- 19 fAr;'- on :1920 Jefferson County Program Descriptions Act, Building and Safety enforces the Jefferson County Zoning Ordinance through the investigation of complaints alleging zoning violations and subsequent requirements for correcti ve action should violations be found, PLANNING DEPARTMENT The Planning Department provides the best service possible to the public dealing with all land use controls, To a large extent our efforts are directed at the permitting process, such as Subdivisions and Zoning. with the recognition of a large urban unincorporated population, providing development controls and coordination through our "lead agency" status requires the greatest expenditure of Planning that will allow the County to grow along logical guidelines, This dictates that Long Range Planning, community Development, and the permit/process must be coordinated to facilitate better services and allocation of scarce resources, PROSECUTOR The Prosecutor protects life and property; and maintains law and order through enforcement of criminal law and traffic ordinances, 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. 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, (Exhibit I-4) \iOL 1 9 rAG' 00 1921 Jefferson County Program Descriptions SHERIFF The Sheriff's Office is the legal enforcement body of the County, includes the following functions: 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, It 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, 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, (Exhibit I-5) \'UL 'j n nn 1922 1-;:' fAC¡: DC --' Jefferson County Program Descriptions 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. MENTAL HEALTH The Mental Health 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, In July of 1992, Mental Health spun off from the County and became a private non-profit organization, 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, COUNTY FAIR There are buildings to maintain on the grounds, The fair has continued to grow in attendance, exhibits, and total number of entries requiring more premium money, labor, and security to adequately handle the fair, LAW LIBRARY This represents the cost of maintaining a law library within the County, (Exhibit 1-6) 1 9 rAf,ê on 1923 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 144,846 Costs Allocated From County-Wide Cost AllDcation Pl 148,884 ----------- TOTAL JAIL COSTS $733,899 Average Daily Jail Population 29.30 Multiplied by 365 Days 365 TOTAL JAIL POPULATION 10,695 PER D I Er>1 RATE (costs divided by population) $68.62 'i¡jL "1' g,.., C,tfXh"l')'1"r' 1-6Sc'¡",ed,¡le' A\ "'" ~. "t.". """'-"""/ rA~~ J 1924 Jefferson County Jail Operating Costs Fr' i nge 8enefits Sheriff's Executive Ottc.Annual Sal~ry ----------- ---------------------~--- ----------- Sher'i ff Sheriff's Staff Assstnt Receptionist/Data Entry TOTAL Legal Ser'vices --------------------- Chief Civil Deputy Administrative Services ----------------------- Training Jail Controller/Dispatc Records .-------- $36,750 25,512 34,303 $10,6.58 $9, 1134 $14,064 Ser'v; ces &: Supplies ----------- $4,697 $3,558 1 ,993 --------- $10,248 $3,985 --------- $3,985 $1,472 41 ,454 --------- $42,926 Percen.tage of Sher' iff's Adm; n i str'at i ve Off i c:e Appl i cab 1 e t.O ..Ian --------- --------- -----------------------------------------------~----------~----- Sheriff's Executive Offc. Legal Services Admin. Srvcs.-Training Jail Controller/Disp. TOTAL Sheriff's Indrct Cost Rte. Jail's Share of Indirect cost $96,565 $33,906 $30,878 $9,263 --------- --------- $30 ,~78 $9,263 $4,705 110,118 $1,240 36,075 --------- --------- $114,823 $37,315 Total Cost ,Ja il Percentage --------- --------- $140,719 37.04% 44,126 10.00% 7,417 50.00% 187,647 40.00% --------- --------- $379,909 Total .Jail's Shar'e of Sher'iff's Off-Tce (Exrwbit 1,,",6 Schedule 8) ]~:J tAr:: 00' 1925 A lloc.abl e To Jail --------- $52 , Î 1 8 4,413 3,709 75,059 --------- $135,298 7.06% --------- $9,547 $144,846 .----.---------.-- ------------- Total ----------- $52,105 38,254 50,360 --------- $140,719 $44,126 ----_w..--- $44,126 $7,417 187,647 --------- $195,064, Jefferson County Program Descriptions 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, 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, (Exhibit 1-7) 1 ."" Ii) w- on ~ 926 Jefferson County Program Descriptions 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 I-8) , i," ,,;i 1 9 ¡~r~ on1 f127