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Home My WebLink About134 91 f'e: /tMi>lrðlt.. 1&.-,j.L{..r¡ / STATE OF WASHINGTON COUNTY OF JEFFERSON In the Matter of: } Adopting Cost Allocation } For Fiscal Years 1991 & 1992 } RESOLUTION NO. 134-91 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 RESOL VED, the IIJefferson County Federal Central Services Cost Allocation Plan and Indirect Rate Proposal for Fiscal Year EndinQ December 31, 1991 and Fiscal Year EndinQ December 31, 199211 be adopted with Central Services Costs to be allocated to various departments as shown in the attached document. SEAL: 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 ~ 3 ~ Day of December, 1991. , ....," , JEFFERSON COUNTY ',' :\ /. . ~~~ ;':: '\. B~OF #~::~ : \ . I. . ','" ~elÌì1ison, hairman ", ~ ~. , . . ATTEST: ,,~ I 'v.. 1 .:' .':;. 01...'1.' tilL:] ...L.. ". ~ JEFFERSON COUNTY FEDERAL CENTRAL SERVICES COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL FOR FISCAL YEARS ENDING DECEMBER 31, 1991 AND 1992 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-88 c. Other Supporting Schedules for Allocation of Costs Schedules l. 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 Maintenance Multi-service Center 8. Clerk of the Board 9. Data Processing 10. Civil Service 11. Insurance l2. Prosecuting Attorney l3. Auditor-Payroll 14. Auditor-General Ledger 15. Treasurers Office 16. State Examiner Program Descriptions Exhibit I . VOL 1""~ Oft .' ." r ~ : Ii J ' ,', ,. " Í-4~ ~ JEFFERSON COUNTY FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL For the Fiscal Years 1991 and 1992 Introduction This Central Service Cost Allocation Plan and Indirect Rate Proposal is prepared in accordance with applicable Federal guidelines. These guidelines are set forth in the Office of Management and Budget Circular A-87 and in the Department of Health and Human Services Guide OASC-10. Purpose The purpose of this document is to identify indirect central service costs, determine a reasonable basis for allocating these costs, and then calculate the costs to be allocated to each operating activity. These allocated costs, together with specific department/division indirect and direct costs, are used to develop the Indirect Rate Proposal for the fiscal years 1991 and 1992. The document follows the cost principles contained in A-87 in order that Federally assisted programs have their fair share of costs recognized under these principles, except where restricted or prohibited by law. Definitions The following terms are used: 1. Central Services - Cost centers or departments that provide services, usually administrative in nature, to other departments. 2. Operating departments - Cost centers or departments that provide services according to their respective purposes, primarily to the general public. 3. Allocation basis - 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, 1990. Information related to the allocation statistics comes from other non-accounting information maintained in the central service departments. ,01- 1"'7 '1, (,. " Of,~ " '" f Q , ,', '.. 41' (' '" ,,",' .J...t,-v Methodology 1. 2. 3. 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 the central for 4. Calculate allocable costs for each central service activity after adjusting for costs which are unallowable under Federal guidelines (Exhibit H, B Schedules). 5. Determine the basis of allocation service cost center (Exhibit H). each central for 6. Allocate administrative costs of all operating departments to divisions (Exhibit H, a Schedules). 7. Determine those central service cost centers which provide, based on the allocation statistics, significant support to other central service cost centers. Allocate the costs related to these central service activities to all of the activities, including other central service activities (Exhibit H, a Schedules). The development for the indirect rate proposal uses the following steps: Determine the total costs of all operating divisions and cost centers within each County department (Exhibit H). Determine the Total Actual Indirect Costs (Exhibit G). Compute the indirect rates by di viding the Total Actual Indirect Costs for each operating acti vi ty by the Actual Direct Cost (Exhibit C). .VDL 17 i,~U GO :14~'..I JEFFERSON COUNTY FISCAL YEARS 1991 AND 1992 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, 1991 and 1992 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 1990. I further certify: ( 1 ) that no costs other than those incurred by the grantee/contractor or allocated to the grantee/contractor via an approved central service cost allocation plan were included in its indirect cost pool as finally accepted, and that such incurred costs are legal obligations of the grantee/contractor and allowable under the governing cost principles, (2) that the same costs that have been treated as indirect costs have not been claimed as direct costs, (3) that similar types of costs have been accorded consistent accounting treatment, and (4) that the information provided by the grantee/contractor which was used as a basis for acceptance of the rate(s) agreed to herein is not subsequently found to be materially inaccurate. hairman commissioners /'2 ~ :2.4 -9/ Date Id - ) ~ - ~ \ Date (Exhibit A) iJ:~ ~ '~-~ C. n l' I' ,"; \J .". , 1.- ",r",r, '¡.I: '-' .. OFFICERS OF JEFFERSON COUNTY WASHINGTON Judge of the Superior Court Hon Willam E. Howard MEMBERS OF LEGISLATURE Senate House position 1 House position 2 Paul H. Conner Evan Jones Jim Hargrove COUNTY COMMISSIONERS District 1 District 2 District 3 Larry Dennison B.G. Brown Richard Wojt ELECTIVE COUNTY OFFICERS Assessor Auditor Clerk Coroner Justice District Court Prosecuting Attorney Sheriff Treasurer Judge Jack Westerman III Mary Gaboury Marianne K. Walters Mark Huth Thomas J. Majhan Mark Huth Mel Mefford Ila Mikkelsen APPOINTIVE HEADS Chairman/County Extension Agent Chief Juvenile Probation Officer Engineer Human Services Coordinator Planning/Building Director Public Health Officer Public Works Director Recreation Director Health Dept. Administrator Community Services Director Sally McDole Lois smith Robert G. Nesbitt Ella M. Sandvig Craig Ward J. Peter Geerlofs MD Gary A. Rowe Warren Steurer David Specter David Goldsmith (Exhibit B) .YOL 1~"'¡ (J.n .,' '. , . ';! ~ ~ iil,'V ."'4('" ) ..L '--' J Jefferson County Fiscal Years 1991 & 1992 Indirect Cost Rates Department ------------------ Health D"ivision Juvenile and Family Court Planning Commission Shoreline Commission Parks and Recreation Building Inspection P'a"ning Dept. Prosecutor Non-Support Sher'iff Sheriff-Jail Mental Health Substance Abuse Developmental Disabilitie County Roads Solid waste Equipment Rental .J a 'i ì Da i ¡ y Ra t e Combined DeDart~ental/County-Wide Rates --------------------------------------- Departmental County-Wide Fixed Rate Indirect Indirect FY-91/92 (Exhibit D-2)(Exhibit 0-1) ----------- ----------- ----------- 0.00% 0.00% 0.00% 0.00% 0.00% 8.35% 5.26% 0.00% 0.00% 34 .9 7"h ! .3A% 2.06% 0.02% 0.00% 0.00% 0.009" 4.37% 9.59% 1'1.08% 19.33% 5.31% 23.43% 14.68% 26.81% 6.99% 37.22% 3.70% 3.87% 3.07% 2.6596 Î ,81 % 2.2996 4.37% 9.59% 11 .08% 19.33% 5.31% 31.77%: 19.95% 26,81% 6.99% 72.20% 5.04% 5.9396 3.10% 2.65% 1.81% 2. 29t;;¿ $53.29 Source Exhibit 1-6 ; "", 0'0" -« ( ,r', 0 ,£.'}: '-"...) . . ." . j (Exhibit C) Jefferson County Fiscal Years 1991 & 1992 County-Wide Indirect Cost Rates Department ------------------ i-iealth Division Juvenile and Family Court Planning Commission Shoreline Commission Parks and Recreation Building Inspection Planning Dept. Prosecutor Non-Support She r' iff Sheriff-Jail Mental Health Substance Abuse Developmental Oisabilitie County Roads Solid waste Equiprr>ent Rental County-Wide Indirect Cost Rates --------------------------------------- County-Wide Indirect Total Indirect Cost Rate Direct Cost (Exhibit E-4)Col-2 I Cal-' (î) (2) (3) ----------- ----------- ----------- 620,414 27,120 4.37% 133,826 12,829 9.59% Î ,931 214 11.08% 626 . "1 19.33% It:' 170,44.5 9,053 5.31% 60,058 14,069 23.43% 374,534 54,992 14.68% 12,912 3,462 26.81% 965,869 67,481 6,99% 348,607 129,767 37.22% 480,159 '17,767 3.70% 213,204 8,246 3.87% 174,322 5,360 3.07% 2,í6t,918 57,335 2.65% 663,592 ~2,OA2 1 .81 % 894,599 20,52' 2.29% , , . " On \..1 it'"" ro, (.'\ <ù'L"""¡ , ,~1 'tU'- 1" "~'I' 1" < ' ,.,,' (Exh'ibit 0-1) Jefferson County Fiscal Years 1991 & 1992 Departmental Indirect Cost Rates Departmental Indirect Cost Rates --------------------------------------- Department ------------------ Health Division Juvenile and Family Court Planning Commission S~oreline Commission Parks and Recreation Building Inspection P~anning Dept. Prosecutor Non-Support Sher' if f Sher i ff-J ail t¥iental Health Substance Abuse Developmental Disabilitie County Roads So":id waste =c'.."';:¡ment. Rental Direct Cost (1) ----------- 620,414 133,826 1 ,93 í 625 170,445 60,058 374,534 12,912 965,869 348,607 480,159 213,204 174,322 2,164,918 663,592 894,599 Departmental Indirect Indirect Cost Rate (Exhibit F-1)Col-2 I Col-1 (2) (3) ----------- ----------- I". \J 0.00% 0.00% 0.00% 0.00% 0.00% 8.35~h 5.26% 0 . OO~¿ 0.0096 34.97% 1 .34% 2.06% 0.02% '0,00% O. 00~t: 0.00% 0 0 0 0 5,Oì4 19,710 0 0 121,9îg 6,442 4,401 42 c 0 0 17 "r,:: Op-tr~{t" ... t,.. ...Jiû\..>..... (Exhi bit 0-2) .. Jefferson County Column Summary for Public Works County Roads County Roads County Roads Admin. Design Maint. Solid Waste EQuipment Rental ----------- ----------- ----------- ----------- ----------- County Courthouse Multi-Service Building Correctional Center EQuipment Depreciat1on Facilities Courthouse Facilities Correctio~a~ ~acilities Multi-Servic Clerk of the Boare ~ata Processing Civil Service Insurance Prosecuting Attorney Auditor Payroll Auditor-General Ldgr. ireasurer's Office State Exaf!"¡ne~ 5,673 G 0 2,970 956 G 0 5,373 0 0 a 9,048 9,850 7,451 9,102 5,102 0 C 0 0 a 0 0 0 0 0 0 1,81C a 0 0 0 0 c a a a a a c 0 0 0 a a 0 a 0 0 0 a 0 a 0 0 537 a c 0 1,810 985 4,271 2,875 1,564 0 0 0 a a 0 a 806 a 0 0 0 1,418 12,573 3,556 2,108 ------------ ------------ ------------ ------------ ------------ $55,525 $1,810 $0 $12,042 $20,521 ============ ============ ============ ============ ============ , " .L ';0'- 1; ;~,c~ un ~ ' ,.., - ,-, (Exhibit E-1, Schedule a) ,.-t r-: '. t'."" ...L Jv ,'J Jefferson County Cost Allocation Summary Organizations --------------------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facil~ties Multi-Servic Clerk of the Board Oa.ta Process i ng Civil Service I nsu r'ance Prosecuting Attorney Auditor Payroll Al:d i to""-Genera 1 Ldg r . ~reasure""'s Office State Examiner' Direct Activities -------------------- Assessor Auditor Licensing Auditor Elections Clerk of the Board CofTIfr"ssioner's 8oard o~ Eou61ization P~ann~ng COfTI~i55ion Shoreline Commission Coocerative Extension Dis,trict Cour't Health Deoartment Farn-ily court Juvenile Services Parks & Recreation 8u-ilding Insoection Plnng, & Comrnunty. Dp. Prosecuting Attny.-Crim. Prosecuting Attny.Chld. Cor'one'" Sher-'i ff Sher'iff-.jail Supe"':¡t")r Court Total Costs eî) ----------- $34,453 12,770 82,642 37,985 109,279 62,649 18,073 22,610 0 1 ,477 41,189 87,937 "-2,331 53,010 192,888 21,C85 Count.y Courthouse (2 ) Multi-ServiceCorrectional Building Cente" (3) (4) ----------- ----------- ----------- ($34,453) 0 ($12,770) 0 0 ($82,642) 0 0 0 310 0 0 0 0 0 0 0 0 555 0 0 0 0 0 0 0 0 0 0 0 450 0 0 621 0 0 621 0 0 2,473 0 0 0 0 C 2,746 1 ,505 940 3Î5 Î ,223 640 0 0 0 0 I": v 0 0 0 0 C 0 0 0 0 0 0 0 0 0 0 0 0 1 ,053 0 0 1 , 123 0 940 4,O4C Î , 169 180 0 0 0 6, 160 0 4,212 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20,540 62,102 0 0 0 0 0 0 0 .." ~ ¡ d. 1¡""¡ 00 J 'nr '. ~ r f'" . " 1r':f e". ~ \.J'IU (Exhibit E-', page 1 of 2) Jefferson County Cost Allocation Summary Or'gani zat ions iotal Costs (1) County Courthouse (2) Multi-ServiceCorrectional Building Center (3) (4) --------------------- ----------- ----------- ----------- ----------- 0 0 0 3,077 973 75 0 0 a 0 0 0 0 0 0 4,434 0 0 0 0 0 0 0 0 0 0 0 a 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 0 0 Human Services Admin, Menta-! Health Substance Abuse Developmental Disabl. Count.y Fa i r' Law L'¡ br'ary Domestic Violence County parkE; County Road Admin. County Road Des~gr County Road Maintenance Solid Waste EQuipment Rental Community Action Coun, Public Utility District Credit Union Olympic Area Cncl.-Aging Clerk of the Court VFW 8u'11d'~ng Tri Area Community Crtr Gardiner Community Cntr Ouilcene Community Cnt~ .>T Community Center Outs'ide Use""'!:; B.;;led Sf:?r'vices 0 0 0 0 0 0 0 0 5.673 0 0 0 0 0 0 c 0 1 ,655 0 0 0 0 0 0 0 0 0 0 0 ----------- 'aT A,i.- cos~s $830,3"8 $0 ($0) ($0) --.--....-.---........ ----------- Vû1- 1'-; .. l' ~ . ¡ ,'..- GO .ff""'-C'" J...J ' d (E><.hibit E-l, page 2 of 2) Jefferson County Cost Allocation Summary Organizations --------------------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Cente~ Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Service Insurance Prosecuting Attorney Auditor Payroll Auditor-General Ldgr. Treasurer's Of~ice State Exarn'iner Direct Activities -------------------- Assessor Auditor Licensing Auditor Elect{ons Clerk of the Board ComrrdS~"10ne:'s Boar¿ of EQua'~zet~or Clanning Commission Shoreline Commission Coocerative Extension District Court Health Department Family cour't Juvenile Services Parks & Recreation Building Inspection Plnng, & Comrnunty. Do. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Cor'olîe:' Sner"iff Sheriff-.Jail Super i or' Court , -' Equipment Use Facilities Allowance Courthouse (5) (6) Facilities Facilities Corrections Multi Servc. (7) (8) ----------- ----------- ----------- ----------- ($37,985) 537 ($110,126) 0 ($62,649) 0 0 0 0 0 0 0 Q 0 0 29 0 15 0 0 158 A75 582 0 0 (18,073) 0 0 0 0 0 1 ,790 0 C 0 1 ,450 2,002 2,002 7,978 0 ,... L> ,.., u 0 0 a 0 , ,008 8,858 0 0 951 4, 85t1 0 0 102 3,033 0 0 79 . , ;:> Î 3 0 0 253 3,943 0 0 1!:, 2,06:": 0 0 0 ,... 0 0 d 0 0 0 C 658 0 ,.., Q u í ,368 3,397 0 C 2,823 0 0 (7,679) 5~7 0 0 0 ~l:.6 3,622 0 0 1 ,657 0 0 0 1All 3,033 0 0 2 , ~ 26 13,032 0 0 . ,759 3, 770 0 0 I 70'1 580 0 0 , "l... 0 0 0 0 2,618 0 15,571 0 e, Î 66 0 47,078 0 0 19,869 0 0 ;01- 1"7 '.,r"" 00,'. 15C::; 2 t ....""C ' (Exhibit E-2, page 1 of 2) , '," "', "'.. , ... '... """""""'--'-",-' ""'-~"~""'" """""'~.M,... Organizations --------------------- ~uman Services Admin. Mental Health Substance Abuse Deve1opmental Disabl Coun't:y Fa 'j r' Law Library Domestic Violence County par'ks County Road Admin. County Road Design County Road Maintenance Solid Waste Eaui pment, Renta 1 Community Action Coun, Dublic Utility District Credit Union Olympic Area Cnc' .-Agin Clerk of the Court VFW Buil(Hng Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside User's Billed Service~s TOTAL COS:S -. ,~ .. " ,.,., , Jefferson County Cost Allocation Summary Equipment Use Facil"ities Fac'Íìities Facilities Allowance Courthouse Corrections Multi Serve. (5) (6) (7) (8 ) ----------- ----------- ----------- ----------- '"' 0 0 J v '1 ,58 'I 0 0 (6,699) 827 0 0 (3,573) 4 1 0 0 (413) 2,658 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,970 956 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (9,888) 0 0 0 0 0 0 0 0 0 0 0 0 2,932 5,339 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C 0 0 17 ,342 0 46,325 $0 ($0) ($0) ($0) p ',,' . , 1. i 1 r":C' ,.--- . ...) '"J :'- ...... (Exhibit E-2, page 2 of 2) ......-...,..._;~..... ..,.... . >, ...........' ""-----~-"""",~"",~"~,,,,">"'~""""~""'-",",,,-,... Jefferson County Cost Allocation Summary Organizations --------------------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data Pr'ocessing Civil Service Insurance Prosecuting Attorney Auditor Payroll Auditor-General Ldgr. Treasurer's Office State Exam'¡ne"" Direct Activities -------------------- A::ösessor Auditor Licensinç Aud;tor Elections Clerk of the Board Cornm'issioner's 8oard of Eoual~zat~or P'anning Commission Shoreline Comm~ssion Cooperative Extension District Cour"t Health Decartment Farni~y court Juvenile Services Parks & Recreation 8ui~ding Inspection Plnnç. & Comrnunty. Do. orosecut~ng Attny.-Crim Prosecuting Attny.Chld. Coroner' Sheriff Sher'iff-.Jail Superior Cour't C 1 e"'" k o'f the Board (9) ~ata Processing ( '10) Civil Service ( '1 Î ) Insurance ( Î 2 ) ----------- ----------- ----------- ----------- ($24,984) 0 0 0 0 134 $0 0 ($1,492) 0 0 ($41,189) 0 0 646 0 0 3 Î Î 0 0 463 0 0 Î ,4 Î 6 0 0 C 134 806 0 ^ .343 0 0 2,.527 , 403 0 0 674 269 0 0 618 4C3 0 0 270 403 0 0 1 ,.." ^ , , u C. ! 0 0 0 65 0 0 a c 4 C 0 0 5 134 0 0 437 806 0 0 1 ,940 " ,746 0 0 4,555 , 537 0 0 983 0 0 0 0 ')ç:,c 0 0 1 ,251 ,- ~. " 269 0 0 441 1 ,3(.3 C 0 2,750 537 0 0 1 .207 403 '0 0 95 0 0 0 100 2,955 0 995 7,091 '1 ,478 0 497 2,559 13(. 0 0 1 ,134 ~Ol- 1, "'i.If: on 15(I~~ ~ ¡ ',. .' . (Exhibit E-3, page 1 of 2) "'.0.. ".,... ..... '_""""""""""-U"~"--" --"c' "'.""'" -""','W""".,.....~~." "'~"""""""'~-',- Jefferson County Cost Allocation Summary Or'gan i zat ions --------------------- Human Services Admin. tY'iental Health Subs"t:ance Abuse Developmental Disabl. County Fair' LðW Library Domestic Violence County parks County Read Admin. County Road Design County Road Maintenance SC) 1 i d Waste Equipment Rental Community Action Coun. Public Utility District Credit Unior~ Olympic Area Cnol .-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Ouilcsne Community Cntr PT Community Center Outside User" s S"¡iled Services TOTA'.- COSTS . ~ Clerk of the Board ( 9) ----------- 0 2, 149 537 134- 0 0 " OJ 134 5,373 0 0 537 806 0 0 0 0 806 0 0 0 C 0 0 0 Data Processing ( Î 0 ) ----------- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 û 0 0 0 0 0 0 $0 q;fi ..' ,,' Civil Ser'vi ce ( 1 1 ) ----------- 00 (Exhibit E-3, page 2 of 2) \ ;~, vl)'. 1/ :,:f;~ 0 nO." "0..... .,.. ($0) 1 ~ ( (f, . .Jvu Insurance ( 12) ----------- 0 0 0 0 0 3,525 1 ,565 1 ,280 755 40 0 182 0 0 0 0 0 0 0 0 0 1 ,210 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 " v 0 " OJ C " v $0 ---- n Jefferson County Cost Allocation Summary Organ'¡ zat ions --------------------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Collrthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data processing Civil Service Insurance Prosecuting Attorney Audito!'" Payroll Auditor-General Ldgr. Treasurer's Office Sta'te Ex,aminer' Direct Activities -------------------- ,t.,s s:,ess 0"" Aud~to'" Licensing Auditor E1ections Clerk of the Board Comrnis~=:icner's: Boa"'d o~ Eaualization Planr~ng Commission Shore1ine Commission Cccoerative Exters~cn District Cou.....t ~ealth Deoartment Fami ly cour'~. .Juvenile Services Parks & Recreation Build~ng Inspection PInneo & Communty. Do crosecuting Attny.-Cr;m Prosecuting Attny.Chld. (~c'rone"" Sher'if.f Sheriff-.Jail Super'ior' Court Pr'osecut; ng Attorney ( Î 3) ----------- ($90,482) 0 0 £.,524 0 3,619 0 ,810 1,810 12,668 0 0 1 .810 4,524 C 2,714 0 a 18,096 9,048 0 4,S24 4,524 1,810 905 Auditor Payroll ( 14 ) Aud'f tor Gn 1. Led gr. ( Î 5) Treasurer's Office ( 16) ----------- ----------- ----------- ($45,557) 246 1,478. 0 ($66,951) $1,224 0 ($213,369) Û 2,463 739 1193 739 739 1 , Î 58 1,189 2,249 275 967 186 195 î15 905 2,46'1 2,790 1 ,83 Î 851 0 34 c ,., l, 0 " v " " 0 G c " l, 246 1 ,47 f 3,201 985 3,734 1 ,59 S 8,5<11 1 ,495 0 2,940 373 0 0 391 493 493 2,042 8,235 2,463 739 3,233 Î ,5'79 7,027 204- -: 19 0 1 ,208 800 0 CQI:, ,.' c' " 279 ,02 4,2811 1,747 1 .903 " .... 5,418 2,709 246 \in! 1 J ;y:- on 15L:";: (Exhibit E-4, page 1 of 2) Jefferson County Cost Allocation Summary Organizations --------------------- Human Services Adm~n. Mental Health Su bs,tance Abuse Developmental Disabl. County Fair' Law Library Domestic Violence County parks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Community Action Coun. Public Utility District Cred-it Union Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outs i de User" s Bi;led Se""vices TOTÞ.L COSTS ¡ Pr'osecut -; ng Aud', tor Auditor Treasurer's Attorney Payroll Gnl. Ledgr- Office ( '13) ('14) ( 15) ( 1 6) ----------- ----------- ----------- ----------- 0 0 0 0 905 3,94C 2,900 5,257 905 985 2,155 3,369 0 246 1 ,459 2, 127 0 0 î ,885 4, î 85 0 0 142 425 0 0 0 0 'j ,810 246 444 783 9,048 9,850 7,451 9,102 î ,810 0 0 0 0 0 0 0 1 ,810 985 4,271 2,875 0 1 ,478 12,573 3,556 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 î ,478 1 ,078 2,467 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 ,8 Î 0 0 0 0 0 0 0 143,545 0 0 0 0 $0 $0 ($0) $0 VOL l' -. On / ',' ,F - ~, ~ S : .,~,' 'l.l' 1 r. -'" ('~ ....J.L""" (Exhibit E-4, page 2 of 2) Jefferson County Cost Allocation Summary Organizations --------------------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional ~acilities Multi-Servic Clerk of the Board Data Processing Civil Service Insurance Prosecuting Attorney Aud i .tor Payro ì 1 Auditor-General Ldgr. Treasurer's O~~~ce State Exami ne"" Direct Activities -------------------- ,A.sse~5s0r Aucitor Licensing Auditor Elections Clerk of the Bcare Cornm'ssicners Board of Eaual~zation Plann'ng Commission Shoreline Commiss~on Cooperative Extension District Cour't Health Decartment Farn"iìy cour't Juvenile Services Parks & Recreation Bui'ding Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner' Sher"¡'¡:'¡: Sher i ff-.j a i ì Super'ior Court State Exami ner' C 17) ----------- (21,085) 8 Î Î 216 ~98 87 347 21 5 î40 623 1 ,462 315 0 402 142 883 387 30 32 2,276 822 364 ~\i- 1'7 .,- ~ '..' To.tal Costs ( , 8) ----------- 27,323 12,368 '10,563 5,251 21,657 2,989 214 Î 2 ~ 2,520 16,536 27,120 4,832 7,997 9,053 ~4,O69 54,99;-~ 20,399 3,462 4,758 67,48~ 129,767 30,715 0,#',' ; . , ~ tr:.'" ~' . ~J...- , '. .. .. . (Exhibit E-5, page 1 o~ 2) ""'..........""'-"" """',"""""',-"" .,...~~~""'N~'.'..' Jefferson County Cost Allocation Summary Organ i zat -¡ ons --------------------- HU~dn Services Admin. JVlental Health Substance Abuse Developmental Disabl. Cc)unty Fair' Law Library Domestic Violence County parks County Road Admin. County Road Design County Road Maintenance Solid Waste Eau i pment Ren.ta 1 Community Action Coun. Public Utility District Credit Union Olympic Area Cnel.-Agin. Clerk of the Cou~t VFW Building Tri Area Community Cntr Gardine~ Community Cntr Quileene Community Cntr PT Community Center Out.S i de User T s 8'¡lle(1 Ser'vices TOTAL COSTS .' : St;at.e Exami ner' (17) ----------- G 1,132 502 411 242 13 0 58 5,102 0 "'- u Î ,564 2,108 0 0 0 0 389 $C 0 c 0 0 0 0 0 Total Costs ( 1 8 ) ----------- .... u 17,767 8,246 5,360 9,725 620 0 3,657 55,525 1,810 0 12,042 20,521 (5,454) 0 0 0 17,353 0 0 0 0 "I ,810 143,545 63,667 $830,378 .... - - .....-- _. ... ,- - ,., ----------- ',-11. 1,,'. . ¡ . \ '.'.~ .. . r ""'. (Exhibit E-5, page 2 of 2) 00 15,¡.~~ . """""',.."""- ""--",."",,,""'--""""""""""""--","':-,""'""""",-'--'...---~' Fringe Benefits The Fringe Benefit Rate for fiscal years 1991 and 1992 is estimated to be 30 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: l. Medical-Health Insurance 2. OASI 3. Industrial Insurance 4. Unemployment Insurance 5. Retirement Full Time X X X X X Capitalization Policy Jefferson County capitalizes equipment costing more than $500 and having a useful life of more than two years. (EXhibJ',t G,,) '0',""), 1, .,H~ I I r ,-,' > .... :t5~3 , .. " ...., , q'.."""" '." . ""~""" "'.',.',---,,-,"-'" """"""-'-----"-""~ County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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 $723,519. The use allowances are computed on a 25 year estimated life and, as of 1990, total $28,941 per year. Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building. (Exhibit H-1) ~w- 1"/"1 "'...- On !;:.:' U 15l,~ :efferson County Cost Allocation Schedules County Courthouse ----------------------------------- Organizations:' Un -j t s ( 2) Per'centage (3 ) Al-Iocation ( £1 ) --------------------- ---------.-- ---------.-- ----------- Central Se~vice Costs --------------------- 165 '100.00~é 0 . 0 09è 0.00% 0.00% 0.90% 0.00% 0.00% 1 .61 % 0.00% 0.00% ($34,453) 0 0 0 310 County Courthouse Multi-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Oa'ta Process i ng Ci vi 1 Ser'vi (".e Insurance Prosecuting Attorney Aud "Ì tor Payro 1 ¡ Auditor-General Ldgr. 7reasurerTs Office State E.xa"',.i r.e~' ~8,3,7 0.00% 0 0 555 0 a 0 450 621 621 2,473 0 295 0 239 1 .30% '1 .80% 1 . 8 09~ 7.18% 0.00% 330 33C '1 ,315 Direct Activities -------------------- Assessor' Auditor Licensing Auditor ë-ections Clerk of the Board Cor:'fni ss -; oner's Board of Eaualization Dlanning Commission Shoreline Commissior Coooerative Extension D l s t r.i c't COl: r t Health DeoartmBnt Farni',y cou....t Juven~'e Se"vices Parks & Recreation ~ .460 800 500 7.97% 200 550 1 . 09CJt 2,746 1,505 940 376 ~.37~c 2.73% 3liC 3.55% 1 ,86% 0.00% 0.OD9è ! ,223 560 0 . 0096 3.06% 640 0 0 0 1 ,053 0 0 ~ , 123 0 597 0.00% 0, 0096 3 . 25!>¿ 0.00% Building Insoection P1nnç. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Cor'oner She.:,iff Sher'iff-.Jail Superior Cou~t Human Services Aamin. IVler'1tal Health Substance Abuse Developmental Disabl. County Fair Law Librar'y Jomestic Violence 500 2.73% 9<10 2, 148 621 96 1 í . 73% 4,OtC 3 .3996 '1.'169 í f, C 0,52% 0.00% 0,0 ()9i: 0.00% 0 0 0 6.160 0 0 0 0 0 0 0 3,275 17.8896 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% l~{ w~ on 1-51.::; (Exhibit H-1,Schedule ð, page 1 of 2) ....... .... .., ".._......'.H ,..~, ~'--'---- ... ""-""""-'-.,...-~~....-.......- .. - Jefferson Cou~ty Cost Allocation Schedules Organizations --------------------- Coun'ty parks County Road Ad~in. County Road Design County Road Maintenance Sol -;d Waste Equipment Rental Community Action Ccun. Public Utility District Cr'ed it Un -¡ on Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Ouilcene Community Cntr PT Community Center Outs -¡ de User' T s 8'¡11ed Services . ! , , County Courthouse ----------------------------------- Units ( 2) Percentage (3) Allocation (4) ----------- (Exhibit H-1,Schedulevqþ, p)g'1 ~~r~f(];! ----------- ----------- 3,Oí6 0.00% í6.47% 0.00% 0.0096 0.00% 0.00% 0 . 0096 " '-' 0.00% 0.00% 0.00% 4.80% 0.00% 0.00% 0.0096 0.00% 0.00% 0.00% 0.00% 880 0 5,673 0 0 0 0 0 0 0 0 í ,655 0 0 0 0 0 0 0 1-5';'C """"""_"",_~"--,.."""",,,,,,-,,""-""-""""""""'""".....",-~-....... ~~~"..' ;ef~erson County Central Service Cost Centers County Courthouse ------------------------- Costs ---------- Personnel Services Services and Suoplies Capital Outlay 34,453 ---------- Subtotal $34,453 L.ess; Caoi.t;¿;11 Outlay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $311,453 Add Allocated Costs; Treasurer's Office Auditor-General Ldgr. Aud.; tor" Pay~o ì ì Prosecuting Attorney Ins:.lrar;ce Civ';ì Ser'vice Oa.ta Process i n9 Cle~K o~ t~e 8oar¿ Fac,1ities Mu1ti-Service Fac'lities Corrections ~aci1ities Courthouse Eouipment Depreciation Correc~ional Center Multi-Service Building County Courthouse c 0 0 ------------------------ Total Allocable Costs $34,453 ---.------- --------- VOl. 1.7 ,~(~ on .15:it;1 (Exhibit H-1, Schedule b) "-"""-"--"""""----"""---"""""""""'."P"" "...',.." .,................__._...~_.. County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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 during 1990 totaled $32,851. The use allowance is computed on a 25 year estimated life and totals $1,314 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 ~ .~ Exhibi t H-2) 1 ~; _0""1 l; ¡~;;: U .15~O Jefferson County Cost Allocation Schedules Multi Se~vice Center 8ui1d~ng :)rganizations ----------------------------------- Units (5) Per'centage (6) --------------------- ----------- ----------- Central Service Costs --------------------- County Courthouse Multi-Servioe Building Correctional Cente~ EQuipment Depreoiation Faoilities Courthouse Faoilities Correctional Facilities Multi-Servic Clerk of the Board Oat a Pr'oceS5 i ng C':¡vil Service I nsu r'ance Prosecuting Attorney Auditor Payroll Auditor-General Ldgr. Treasurer's Office S tat:e Exa~ i ner' 8,202 100,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 . 009¿ 0.00% 0.00% 0.00% 0.00% Direct Activities -------------------- Asses~;o'" 0.00% 0.00% J . 0096 Auditor Licensing Auditor E~ections Clerk o~ the Board 0.00% :::;om~iss.;()re"'s 0.00% Boe~c o~ Eouelization C"anning Commission O. OQ'l Shoreline Commission " ""t). \J . U :.;~ 0.00% :oocerative Extension Distr'ict Cour't 0.00% C.OO%- Health Department Farn'¡ìy cour't Juver.;le Services Parks & Recreation 2,705 32.989;; 0.00% 0.00% " ""0 '-' . u ,,'t Building Insoection Plnnç. & Communty. Dc. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Cor'oner 0.00% 0 . 009, 1 ,976 625 il8 0.00% 0.00% 0.00% 0.00% ~.OO% 0.00% 0.00% 24.09% 7.62% 0.59% 0.00% 0.00% 0.00% t t: .~ (", , J.L~ Sher~.(..( Sher'iff-.Jaiì Superior' CoLlrt Human Services Admin, Mental Health Subs.tance Abuse Developmental Disabl. County Fair Law Libra r'y Domestic Violence 1",,"1 nt~ d' t f ~~'~ Uí. r VOL (Exhibit H-2,Schedule a, page 1 of 2) .......,.,..."---..-,,.. Alìoca'tion (7) ----------- ($12,770) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C 0 0 0 ~'. ~ 0 0 0 0 A,212 0 0 C " ~, ,.. v 0 0 0 0 0 0 0 3,077 973 75 0 " u 0 . ..,. """"":"""'-'¥'~-"~"":""~' Jefferson County Cost Allocation Schedules Multi Service Center Building ----------------------------------- Organizations Units (5) Percentage (6 ) Allocation (7) --------------------- ----------- ---------'-- ----------- G 00% 0 0 0 C 0 0 4,434 0 0 0 0 0 0 0 0 0 0 0 Coun'ty pa r ks County Road Admin. County Road Design County Road Maintenance So';d Waste Equipment Renta' 0,00% 0.00% 0.00% 0.00% 0.00"',; Commun~ty Action Coun. Public Utility District Credit Union Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri A~ea Community Cntr Gardiner Communi'ty Cntr Ou~lcene Com~unity Cntr PT Community Center Outside User's Bi")-ied Service:::-; 2,8.18 0.00% 34.72% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.0096 0.00% 0 .0096 }O;- 1'.0'4 , ¡' :. r,,~, J : ,.. , Gr, ' ~, . -.' l'~""In J~....,¡ (Exhibit H-2,Schedule ð, page 2 of 2) ,....",o".--" "',""'" "",_",~"_,,,-".-,~~_'~- . ----- Je~ferson County Central Service Cost Centers Multi Service Building ------------------------- Cost$ ---------- Pe~sonnel Services Services and Supplies Capital Outlay 12,770 ---------- Subtotè' $12,770 Less: Capital Outlay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $12,770 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Auditor Payroll Prosecuting Attorney Ir>surance Civil Ser'v'icp Data Processing Clerk of the Board Facil~ties Mult~-Servic Facilities Cor~ections Facilities Courthouse Eouipment Depreciation Correctional Center Multi-Service Buildin£ County Courthouse c ~ l; " i,..! ------------------------ Total Ailocable Cost~ $12,770 _. _. - .. -.. - .-- - --------- 1 ~1 " " L, r- ...: . - . on lc-...l ",y" J,........ (Exhibit H-2, Schedule b) "" ..... .. ..'n',""" ' """'" "".. .", """'-" county Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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 during 1990 totaled $10,583. The use allowance is computed on a 25 year estimated life and totals $423 per year. Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building. , "~:j (Exhibit H-3) VOi- l' "-'-< ... On Î ¡;,~~ d 1-5~:':; - Jefferson County Cost Allocation Schedules Organizat~ons --------------------- Centre~ Service Costs --------------------- County Courthouse ~ult~-Service Building Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Service Insurance Prosecuting Attorney Auditor Payroll Auditor-Genera' Ldg~. Treasure~'s Office State Exe,"""¡ne'-' )irect Ac~iv'¡ties -------------------- Assessor Auditor Licensing Auditor E'ections Cle'-'k o~ the Boar¿ Cor1m.;~'s~crer's Boare o~ Ecuaìizat~or P'a~ning Commission S~oreline Commission Cocceret~ve Extens~cn Distr"ict Cou.-.t ~ealth Deoertment F ¿:;r" .; -¡ y co u .-. t Juveni'e Se"vices Parks & RE?creatio~ Bu';lding Inspect.o~ Plnng. & Communty. Dc. ~rosecutirg Attny.-Cr';m Prosecuting Attny.C~ld Cor'oner Sher'iff Sheriff-"':ðil Superior Court Human Services Admin. IVíental Health Substance Abuse Developmental Disab~. County Fðir' Law Library Domestic Violence Correctional Center Building ----------------------------------- Units (8 ) Percenta\~e (9 ) (Exhibit H-3,Schedule a, page 1 of 2) ----------- ----------- ~7,Oî5 100.00% 0.00% 0.00% 0000% 0.00% 0 . 00%: 0.00% 0.00% 0.00% 0.00% 0.00% 0 0096 O. 0 Q?6 0.00% 0.00% 0.00% J.OO% 0.00% 0.00% 0 . 0 09t 0 . :]096 0 .009: 0.00% G.GOge 0.00% 0 . C 096 0.00% 0.0 O'?t (';.009¿ 0.00% o. 0 O~6 4,229 î2,786 0.00%. O.OO?ô 24.85% 75.î5% 0.00% 0.00% 0; 01. .l ( ;:~ r~ OCi 0.00% D.DC%; 0.00% 0.00% 0.00%: 0.00% lr:~""\"'" . ;.) ,..., v """"""""""""""""""""""" Aìlocation ( Î 0) ----------- ($82,642) 0 0 0 0 0 0 0 0 0 0 0 û 0 I"' \j c r0- t...: 0 0 0 0 C ,... v 0 ^ t.: c ,.. ,"' c 0 C 0 0 0 20,54C 62,îO2 0 ,... Co' 0 0 0 0 0 0 '. """""""""'-"'."'" ..,...............~-- Jefferson County Cost Allocation Scheciules Correctional Center Building ----------------------------------- Organizations Un'its (8) Percentage (9 ) Allocatior" ( ¡ 0) --------------------- ----------- ----------- ----------- County pa r Ì<.S County Road Admin, County Road Design County Road Maintenance Soìid Waste Equipment Rent",! Community Action Coun. Public Utility District Credit Union Olympic Area Cnol.-Agin Clerk of the Court VFW Building Tr; Area Community Cntr Gardiner Community Cntr Ouilcene Community Cntr PT Community Center ~)u"ts i de User's 8 i ì -; ed Servi oes 0.00% 0 . 0 Os'é; 0.00% 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0, OO~¿; 0.00% û 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 . 0096 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 '/01. 44 "~ .L ¡ fM,; GO .1rç"" ',- \J"'-'iI. (Exhibit H-3,3cheduìe a, page 2 of 2) '. """""""""..."M"-""""'-"""-""""""""""'" --, ..,....~.....-........,~ ",--.. ~ Je~ferson County Central Service Cost Centers Correctiona; Center ------------------------- Cost!;: ---------- Personnel Services Services and Supplies Capital Outlay 82,642 ---------- Subtotaì $82,642 '_esB: Capital Outlay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $82,642 Add Allocated Costs: TreasurerTs O~fice Auditor-General Ldgr. Aud i tor' Payro ì 1 Prosecuting Attorney : nsu r'ance C-ivil Service Data Processing Clerk of the Board ~aci'ities Multi-Servic Facilities Corrections Fecilit~es Courthouse Equipment Deoreciatior Correctio~a; Center Muìti-Service 8uildinç County Court~ouse c- O ^ v ------------------------ Total Allocable Costs $82,642 -----.-----.. --------- 17 ;~r:- (Exhibit H-3, Schedule b) (}f¡ .. r-..I " ['" .1.J,.c....J """""" .. ."' """""'~"'" ""~'~-~-"._"'---' --~-------.......~ County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 EQUIPMENT USE ALLOWANCE The total cost of all equipment assigned to each department/division is included on the county inventory system. The use allowance percentage of 6.67 was applied to the inventory assigned to each department/division. The acquisition cost for the equipment is included in the budgets of each individual department. Therefore, it is not a cost billable to anyone department, but is an allowable and allocable indirect cost. Basis of Allocation The total cost of inventory assigned to each department/division. (Exhibit H-4) VOL 1 7 fM' on Í-5~C -- . "",'.".- ,..-". .-'-""'-'-"""'-"""'",-",-",'""""--~-~'-~""~-<~"'<-~" Jefferson County Cost Allocation Schedules Or'ganizations --------------------- Central Se~vice Costs --------------------- County CourtnoLse Multi-Service Building Correctional Cente~ Equipment Deoreciation Facilities Courthouse Fac~~ities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Service Insurance Prosecuting Attorney Aud.;tor Payroll Auditor-General ldgr. Treasure"'s Office State Ex.aff'i ne"" Direct Ac~.;vities -------------------- t>,$:::~es:sor A~ditor Licensing Auditor Elect~ons C1erk of the Board ::'.ornrn'iss'¡çne""s Board of Ecualizatior P'anning Commission Shoreline Commissio~ ~oooerative Extens~on Oistr'ict Cou,...t Health Deoartment Farn..;ly Co,,'r,: Juvenile Se""vices Parks & Rec"eation 8~i1d~ng I~soection Plnng. & Commun~y. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Coroner Sher'iff Sher'iff-..Jail Superior Court Human Services Admin. Menta 1 Hea l t h Substance Abuse Developmental Disabl. County Fair Law li br'a ry Domestic Violence Equipment Use Allowance ----------------------------------- Units ( 11) ----------- 37,985 537 '1,008 951 658 1 ,3(; t, 2,823 ~46 1 ,65 '7 ~4.4 ') "')i:. ,.. <. ., ~ ,75S 790 2,618 8, Î 66 '1 , 581 827 41 2,658 29 15 158 475 582 102 7S .... ~.... <: .') .j '¡ 5 517 Percentage ( Î 2) ----------- 100.00% 1 .41 % 0.00% 0.00% 0.08% 0.00% 0.04% 0.00% 0.00% 0.42% Î .25% 1 . 5 3~6 0 0;:96 2.65% 2.50% 0.27% 0.219,; ~ ~.... '1-. ,; . 0 . 'C 0.04% 0.00% 0.00% Î .73% 3.60% 7.43% 1 .36% 0.38% 4.3696 0.38% 5.609::, 4.63% 2.08% Q 0 .0 O'!é 6.89% 2".50% 1 i : It; . ! '," o.CO% 0.00% 4.16% 2. Î 8% O. 11 % 7,00% 0.00% ArV 01% r:.' ",.~ U. ] . ~I"-- 18 (Exhibit H-4,Schedule a, page 1 of 2) Allocation ( 13) ----------- ($37,985) 537 0 0 29 0 15 0 0 158 475 582 0 Î ,008 951 102 79 253 í 5 .... v 0 658 1,368 2,823 517 146 1 ,65 '7 144 2, 126 '1,759 790 0 2,618 8, 166 0 0 ¡ ,58 '1 827 41 2,658 0 û ... "'" "_"""""'..."~,..__.._...,,........... ....,.. .... """,.,-.--'....,....-,. .,.,,~..~~.. ","". Jefferson County Cost Allocation Schedules Or'gan i zat ions --------------------- County parks County Road Admin. County Road Design County Road Maintenance Soi-¡d Waste EQuipment Rental Community Action Coun. Public Utility District Credit Union Olympic Area Cncl.-Agin Clerk of the Court VFW 8uiìding Tri Area Community Gardiner Community Quilcene Community PT Community Center Outside User's Bined Services < ! Cntr Cntr. Cntr' Equioment Use Allowance ----------------------------------- Un it E: ( î 1) ----------- 2,970 2,932 Percentage ( 12) ----------- 0 0 0.00% 7.82% 0.00% O. 0O5!¿ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7.72% 0.00% 0.00% 0.00% 0.00% O.OO9¿; 0.00% 0.00% Allocation (î3) ----------- 0 2,970 0 0 0 0 0 0 0 0 2,932 0 0 0 0 0 0 0 0:,,('1, t" 1 ~1'O ,. ~ . - '--" I"w u (Exhibit H-4,Schedule a, page 2 of 2) VO'- J¡""'I ¡ f . ~ r,' i Q I." , --.-., --'-"";',' ... ""-~'-"'" .,. """'.'" """"'-'~---""""".---"""--- . . -"-'" . Jefferson County Central Service Cost Centers Equipment Use Allowance ------------------------- Costs ---------- Personnel Services Services and Supplies CapitðlOutlay $0 37,985 ---------- Subtotal $37,985 :....ess: CaDitalOutlay General Government Biìled Services $0 $0 ------------------------ Total Allowable Costs $37,985 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Auditor Payroll Prosecuting Attorney Insurance Civil Ser'vice Data Pr'ocess i ng Clerk of the Board ~acilities Multi-Servic Facilities Corrections Caci'~t~es Courthouse EQuipment Decreciation Correct~onal Center Multi-Service Building County Courthouse '-' 0 0 ^ ,) ------------------------ Totel Allocab'e Costs $37,985 - - -, - - - .- .-, .- --------- '1 ~ . I "r,- : ';,' OCl' r: I-"", '. J......- (Exhibit H-4, Schedule b) """""~-"'-"."" "",""",,' '....'",""'" ,~.,...._. county Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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 .:.1-' (Exhibit H-5) JO'- .1~".,.... 1 >of"', 0.6""1' J \..oJ J - f~rç' vI ~ - "". """"--.--'" ...~._~. """""-"'",,----~._~,~.,~._v_~..~~~._---- jeffersor Cou~ty Cost A'ìocation Schedu~es ~acilities Maintenance Courthouse Orgar~zaticl'\s ------------------------------------------------------------- Units (14 ) Perce~tage ( 15) A~location Billed ServcsNet A1locab1e (16) (17) (18) --------------------- ----------- ----------- ----------- ----------- ----------- Central Se~vice Cos~s --------------------- County Courthouse M~¡ti-Se~vice Building Correctiona: Certer Equipment àeoreciation -aci'ities Courthouse Faci1ities Co"rectiona' Facilities Mu:ti-Servic Clerk of the 8oaré Data Processing Civiì Service Insurance Prosecuting Attorney Auditor Payroll Auditor-Generai Ldg". Treasurer's Office State ExaIT'1'1e" I)'rect Activities -------------------- Assessor Auditor Licersinc Auditor Elections Cie"K of tre Boare CO~'é'ssio['le"s Boa"d of Ecua'izatio" P,anning CoIT'~~ssion Shoreline CO~IT"ssio~ Coocerative Extensic" Dist"ict Co:,:": Hea'th De~artment Fa'éi,y court ~~ven;¡e Services Da"KS & Recreðt~or 3uilding Inspection Pinnç. & Co~munty. Do. Prosecuting Attny.-C"iIT' Prosecuting Attny.Chid. Coroner She"i+-- Sher iff-Ja i1 Superior Court Hu~an Services Adrin Mental Healtb Substal1ce Abuse Deveiocmental Disabi. County Fair Law Liora"y Domestic Violence ~ 8,152 239 330 330 : ,315 , ,450 295 ace 500 200 550 34O 56~ 597 500 2.148 521 95 3,¿75 ^ u ~Cû.CO% 0.00% 0.00% 1.63% 0.00% O.OO~ 0.00% 1.32% 1.82% 1.82% ($' 10, 126) C 0 1,790 0 0 0 1,450 2.002 ¿,O02 7,978 o 8,858 4,854 3,033 Î.213 3.943 2,053 , v 0 ^ v 3,397 0 0 3,622 C 3,033 13,032 3,770 58C 0 0 0 19.859 0 0 0 C 0 " v 0 (Exhibit H-5,Schedule a, page 1 of 2) 7.24% 0.00% 8.04% 4.41% 2.75% 1.10% 3.585, 1,87% 0.00% O.OG% 0.00% 3.09% 0.00% 0.00% 3.29% 0,00% 2 75% 11.83% 3.42% 0.53% 0,00% 0,00% 0,00% 18.04% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% (110,125) 0 0 1,790 0 0 0 1,450 2,002 2,002 7.97B a B,858 4,854 3,033 . ,213 3,943 2,063 " ~ 0 Q 3,39~ 0 c 3.522 C 3,033 13,032 ^ "~^ ~. ! 'u 58C 0 0 . '^; iiJ- ^ u 19,869 0 C 0 0 Q C ; ') 0 no "ì i ,tr': U",;! J..' '". :t5~:" """""",,"-"'. """"""'- Orga'11zatior)s Jefferson Cou~ty Cost Ailocatior) Schedules Facilities Maintenance Courthouse ------------------------------------------------------------- U¡;its (14) Percentage (15) Allocation Billed ServcsNet Allocable (16) (n) (18) --------------------- ----------- ----------- ----------- ----------- ----------- ~ounty parKS County Roac Ad~ir. County Road Des'Gn County Road Maintenance So'id Waste EQuipment Renta' ~om~unity Actio"! Cour. Public Utility District Credit Union Olympic Area Cnc' .-Agír Clerk of the Court VFW Building iri Area Com~unity Crtr Gardiner Community Cnt~ Quilcene Community Cntr Pi Com~unity Center Outside Use~'s Billed Se~v;ces 3,016 3.00% 16.62% a 00% 0.00% 0.00% 0 0.00% 0.00% 0.00% 0.00% 0.00% 4.85% 0.00% 0.00% 0.00% 0.00% c.OO% 0.00% 0.00% 0 18,298 17,342 880 '" ... 0 ~ u 0 0 0 0 0 5,339 C 0 " ~ r v 0 0 (17,342) (Exhibit H-5,Schedule a, page 2 of 2) - 0 956 0 r v 0 0 0 C 0 0 5.339 0 0 0 0 0 17,342 ~ "'f t1n 1. r: ro ".,' .l t ;,~~~ .lJU . .~U- -- -_. -.IJ~' Jefferson County Central Service Cost Centers Facilities Courthouse ------------------------- Personnel Services Services and Supplies Capital Outlay Subtotal Less; Capi.tal Outlay Generðl Government Billed Services Total Allowable Costs Add Allocated Costs: ~reasurerTs Office Auditor-General Ldgr. Aud i tor Payr'o 11 Prosecuting Attcirney Insurance Ci vi ~ Servi CE~ ::Jata Pr'ocessing Clerk o~ the Board Facilities Multi-Servic Facilities Corrections Facilities Courthouse Eauipme~t DeDreciatio~ Correctional Center ~ulti-Serv~ce Building County Courthouse Total Allocable Costs $0 Costs ---------- $50,352 58,927 ---------- $109,279 $0 ------------------------ 5?:'í 3,0 $109,219 0 ,. \.' 8Ll'7 ------------------------ $~ÎO,125 ,¡ .. l' i t I r '" .: '-. (Exhibit H-5, Schedule b) - ...---------.- --------- 00 _t5~:J ... - - ,. County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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. (Exhibit H-6) .VOL 1--... .(J(~ 1 r-.."" /. . ! '.. H ~ .¡. ~t...r~ .. .. ' ,.., ...f -"" .........;.~.......,......... """"""""~'."....._..._..._...........-.--"..._~.......~~~--_..~""1 --...,.,...,~.,...,.._~~',""-..,......,,.,.., Jefferson County Cost Allocation Schedules Facilities Correctional Center ----------------------------------- Gr'gan i zat ions Units ( 1 7 ) Percentage ( 18) --------------------- ----------- ----------- Central Service Costs --------------------- County Courthouse ~ulti-Service Building Correctional Center EQuipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Service InsurancE Prosecuting Attorney Aud i tor Payro 1 -, Auditor-General Ldgr. TreasurerTs Office State E><.òminer 17,015 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0 . 0096 0,00% 0.009" 0,00% Direct Activities -------------------- Assesso"" Auditor Licensing Aud~tor Elections Clerk oç the Board 0.00% 0.00% 0.00% O.CO~ 0.00% C:C':1rr.,;s:s'ione""s ~aa"d of Eaualization Planning Corr.mission Shoreline Commission Cooperative Extension District Cou....t Health Department Family court Juvenile Services Perks & Recreatior Building Inspection Plnng. & Communty, Dc Prosecuting Attny.-Crim Prosecuting Attny,Chld. Cor'oner Sheriff Sher,";ff-.Ja'¡l Super"ior Court ~uman Services Admin. Mental Health Subs"t::ance Abuse Developmental Disabl. County Fair L.aw i...ibrary Domestic V1olence 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% O. OO'l, G.OC% 0.0 09¿ 0 . 0096 0.00% 0.00% 0.00% 0 . 0 O~ó 24.85%: 4,229 12,786 75 , Î 5% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1'_("'. P'" . ~v~ 1"'" On ;!.'"\' : ¡ .~. f~ t w (Exhibit H-~~che~ule a, page 1 of 2) Allocation ( 19) ----------- ($62,649) 0 0 0 0 0 0 0 0 0 0 0 G 0 C 0 0 0 0 0 0 ,., u 0 0 0 c 0 0 0 0 15,571 47,078 0 0 0 0 0 0 0 0 .."...."....."........."......._..__.,,~-~_.... """,."""",,., Jefferson County Cost Allocation Schedules Organ i zat i on£: --------------------- Count y pa r ks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Community Action Coun. Public Utility District Credit Union Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Cente~ Out:s i de User's 8illed Services Facilities Correctional Center ----------------------------------- Units ( '17) Pet'cent age (í8) Allocation ( Î 9) 0.00% ----------- û ----------- ----------- 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% 'ii.L 1- f C, ~n' - . . ,. , (Exhibit H-6,Schedule a, page 2 of 2) On ,J 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (. "',r-.,.~r' ...L '-J \...I "-I "'..., "P"""'" ........... ..'.,.._- -,-,-",,'--~'--"---'---"'-"- Jefferson County Central Service Cost Centers Facilities Corrections ------------------------- Costs ---------- Pe~sonnel Services Services end Supplies Capital Outlay $2,632 60,Oî7 0 ---------- Sub,total $62,649 :..ess: Capital Outlay General Government Siiled Services $0 $0 ------------------------ Total Allowable Costs $62,64'9 Add Allocated Costs: TreasurerTs Office Auditor-General Ldgr. ,A.lId'j tor Payno 1 '1 Prosecuting Atto"ney : nsu r'ance Civil Ser'vice Data Processing Clerk of the Board ~acilit~es Multi-Servic Facilities Corrections Faci'ities Courthouse Equipment Depreciation Co~"ectioral Center 0 0 Ci M~'ti-Service Building County Courthouse c 0 0 ------------------------ Total Allocable Costs $62,649 - - - -- - ..'-, ._, -------.-- tr..".."1 O'.T.n. . Ju iii 'l .: '. rr ", 4 1. i ". (Exhibit H-6, Schedule b) ~"""""- ... -"'.~' County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 FACILITIES MAINTENANCE MULTI-SERVICE CENTER The County-wide Maintenance Budget is used by the County to maintain all county owned buildings. Multi-service Center includes expenditures for labor, electric service, and heat. Basis of Allocation The basis of department. allocation is square footage assigned to each . i ; (Exhibit H-7) VOi- .17 Hr,;- (~(J,t5~G . "'" Ul Jeffe~sor County Cost A~location Schedu~es ~ac;lities Maintenance Muìti-Se"vice Center ------------------------------------------------------------- Organizations Units Percentage Allocation ~'n' Net Al1ocatio 01 ilea (2C) (2î) (22) (23) (24) --------------------- ----------- ----------- ----------- ----------- ----------- Central Se~vice Costs --------------------- County Cou~tho~se Muiti-Se"vice Bu'lding Correctional Center EQuipment Deoreciation Faci'ities Courthouse Facilities Correctional Faci;ities Muìti-Servic Clerk of the Board Data Processing Civil Service :nsurance Prosecuting Atto~ney Auditor Payroll Auditor-Gene"al Ldç". .reasurer's Office State Examine" Direct Ac~iv,ties -------------------- Assessor Audito' Lice~sinç Aud'tor Elections Cle"K 0+ tne BOè"C CC"":"'ss;C'1e~s Boa"d 0+ EQualizatior ~~a~ni~g Co~~iss~on Shoreline Co~~issior Coooe"ative Extension District CoJ~t Health Deoartment Fa:r:i"iy cou"t Juvenile Se~vices Pa~~s & Recreatior 3ui'ding InsDec~;on P1nng. & Communty. Dp. P~osecutirç Attny.-Cri~ Prosecuting Attny.Cr'c Coroner 5ne";+<' Sherif~-~ai~ Suoerio" Court numan Services Ad~in. Mental He¿"~th Substance Abuse Deveì opmenta 1 Disabl. County Fair Lalli Lib~ary Domestic Vioience 8,202 0 2,705 c Û i ,976 625 48 G ~oo.OO% 0.00% 0.00% 0.00% 0.00% 0.00% 0.;)0% ($18,073) G ~ ~ c 0 0 n v c a , . G C 0 C ~ Ii ~ v Q 0 5,960 0 a c 0 c 0 ^ . 0 0 0 c 4,354 i ,377 106 0 C 0 (Exhibit H-ï,Schedu~e a, page i of 2) 0 0 0 0 0 0 C 0.00% 0,00% 0.00% () 0.00% 0,00% c 0 C 0 C 0.00% c.oa~ O.CG% 0.00% 0.00% ~ Ii 0 0 C 0.00% 0.00% 0.00% 32.98% 0.00% 0.00% 0.00% c , Ii 0 O,DC% c 0.00% 0,00% 0.00% ;) 0 0 0.00% c a 0,00% 0.00% c.OO% 0,00% 24. 09% 7.62% 0.59% 0.:)0% 0.00% 0.00% a c û ($i8.0B) () 0 0 :3,639 (7,6ï9) 0 0 c c 0 0 0 0 0 (5,699) (3,573) (413) 11,053 4,950 51£ 0 . fin '" ' t ( ; ~.\:: :J 0 0 0 c :) c ^ v 0 0 ^ " ~ Ii 0 J c a 0 0 n v û if: r""', Ju....... . .... ,... ....."...."-...--...,......-.....,,..,.,.... ~--""".' ~effe~son County Cost Allocation Schedules Fac"ities Maintenance Multi-Se~vice Ce~te" Organizations ------------------------------------------------------------- Units (2G) Percentage (21) A: ìocat io11 (22) Bmed (23) Net Allocatic (24) --------------------- ----------- ----------- ----------- ----------- ----------- County parKS County Road Ad~in. County Road Design County Road ~aintenance SC:'c f;aste Eouipment Renta' ComrJn'ty Action Coun. Public Utility District Credit U'1'C'1 Oìymoic Area Cncl.-Agir Clerk of the Court V~\'; Buildinç ¥"' Area Co~~un;ty Cnt" Ga"ciner Community Cntr Ouilcene Co~munity Cntr Pi Community Cente- Ol.:ts'åe User's 8;l"¡ec Services 0 0 0 C 0 0 2,848 0 0 C 0 0 0 0.00% 0.00% 0.00% 0.00% 0,00% 0,00% 34.72% 0.00% 0.00% 0.00% 0,00% 0.00% 0,00% . 0,00% 0.00% 0,00% 0.00% 0.00% 0 r " '1 v c 0 C 5,275 C ~5, ~54 c " v 0 0 0 0 0 0 0 0 C " ~ ù 0 c (46,325) . . ,... ..- - -. .--- (Exhibit H-7,Schedule ð, page 2 of 2) - .......- .."' ~ v 0 0 0 Q 0 (9,888) 0 ,., " 0 0 0 Q 0 0 " v Û 46,325 ,0'- 'î """C Or)' I 'H" "'",' -L. ,', . 15,:0 --.. -. . ...------ --,--_.....-..~-..--- ,._------"-~-- \I' Jefferson County Central Service Cost Centers Facilities Multi-Servic ------------------------- Cost~: ---------- Personnel Services Services and Supplies Caoital Outlay $4,039 14,034 ---------- Subtotal $18,073 Less: Capital Outlay General Government Billed Services $0 0 $0 ------------------------ Total Allowable Costs $18,073 Add Allocated Costs: -reasurer's Office Auditor-General Ldgr. .A.ud i t:or Payr'o 11 Prosecuting Attorney I nsu r'ance Civ'l Ser'vice Data Processing Clerk of the Board Facilities Multi-Servic Facilities Corrections Facilities Courthouse Equipment Depreciatio~ Correctional Center Multi-Service Buildi~g County Courthouse c 0 c 0 0 0 1':" "" u ------------------------ Total Allocable Costs $18,073 -'-------- --------_. f~:- 1 / ; ~ or' .if':"'" . t; ~".1"" (Exhibit H-?, Schedule b) ...., ...---..- "..-.-.... ..-.....-.-.... """" ',"""'- '.eo",",..'" "-----...-. County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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. . (EXhi~;~ Hi1 ! ~fÇ 00 15.: ~. Jefferson County Cost Allocat~on Schedules Cler~ of the Board ----------------------------------- :Jr'ganizations Units (23) Percentage (24) Allocation (25) --------------------- ----------- ----------- ----------- Central Se~vice Costs --------------------- County Courthouse Multi-Service Building Correctional Cente~ Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Service I nsu r.ance Prosecuting Attorney Þ,ud H or Pay"" 0 ~-, Auditor-General ldgr. Treasurer's Office S.t:at e Exami ner 186 100.00% ($24,984) 0 0.00% 0 0 0.00% a 0 0.00% 0 0 0.00% J 0.549,;. î34 1 0.54% 134 6 3 . ;: 3~b 806 0 0.00% 0 Direct Activ~ties -------------------- 3 1.619£0 1 ,343 403 269 403 403 0 3 2 5 . 3896 1.619" A':::';!!:es:sor' Auditor Licensing Aud~tor E~ections Clerk of the 8oa~d " " 'lJ . ""0. ! . U C,70 Comm~ss ioner's 8oard o~ Eoualization D1ann;ng Commission Shoreline Comm~ssion Coocerative Extension Distr'ict Court Health Decartment Fðmily court Juvenile Services Parks & Recreation ~ . , 6, % c 0 C C. 009" O.CO% 0 6 0 . 009". 0.54% 3.23% 6 .999.'; 2. "5% G '34 0 ,.., ~ O,:JG~¿ 806 Î ,746 537 0 269 269 1,343 537 " " I,;) t, Building Inscection Plnng. & Communty, Do, Prosecuting Attny.-Crim Prosecuting Attny.Chld. Cor'oner She r.if of Sher-;ff-.Jail Suner"'or Court Human Services Admin. IVlenta 1 HBò 1 t h Substance Abuse Developmental Disabl. Count,y Fa -¡ r L.ðIA: Libra ry Domestic Violence ') <, 1 .08%: ~ ,08% 5.38% 2 . ~ 5% L6'¡% 403 0 2,955 1 ,478 13 t 1 C .d " .:> 0 22 " ""c. U ,U u'-ó 11.8396 û 5.9:~c 0 .549¿ 0.00% 8.60% 2.15% 0.54% 0.00% 0.00% 0.00% 0 " ^ , , . , 16 4 2, 14 9 537 0 0 0 Î.14 0 0 0 0""""1 'Ii If" 'I." .1.. ¡ , ,.' ,".1 lr="',') . Q'~,", (Exhibit H-8,Schedule a, page 1 of 2) , "", " .. ., . "'.. .. ., , . '.----~ ...".....,.~...................<"",.,~ Jefferson County Cost Allocation Schedules Clerk of the Board ----------------------------------- Organizations Units (23) Per'centage (24) Allocaticm (25) --------------------- ----------- ----------- ----------- 0.00% 0.00% 134 5,373 0 0 537 806 0 0 0 0 806 0 0 0 0 0 0 0 0 0,54% 21.51% 0.00% 0.00% Cm.mty par'ks County Road Admin. County Read Design County Road Maintenance Sol id Wast:e Eauipment Rental Community Action Coun. Public Utility District Cr'edit Union Olymoic Area Cncl.-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Ou.ts i de User's 8iììed Service~-; 40 0 <1 6 2. î 5% 3.23% 0.00% 0.00% 0.00% 6 0.00% 3.23% 0.00% 0.00% 0.00% 0.00% 0.00% 1- en \'!" ! . He. S (Exhibit H-8,Schedul~"-a, . ~ef,.¿ 0"-2) ~5<¡~'~ """""",""'P"'.'" """"".,.... p'o"'",'" ,......_o~"--~'- ,.~ . ... - Jefferson County Central Service Cost Centers C"¡ er' k of Boa rd ------------------------- Costs: ---------- Personnel Services Services and Supplies Caoital Outlay $ î7 , 59 '1 5,019 0 ---------- Subtotal $22,610 i_es's: Capi,tal O\..ltlay General Government Billed Serv~ces û ------------------------ Total Allowable Costs $22,610 Add Al~ocated Costs: Treasurer's Office Auditor-General ldgr. Auditor Payroll Prosecuting Attorney InsurancE' Civil Serv-1ce Data Pr'ocessing Clerk of the Board Facili~ies Multi-Servic Facilities Corrections Facilities Courthouse Ecu~pment Oeoreciation Co"rectio~a1 Cente~ Mu'ti-Serv~ce Building County Courthouse 0 0 1 ,790 29 C ^ " 555 2,374, ------------------------ Total Allocable Costs $24,98t; --..----"--...-- --------- , Of-' . ,~/~ J ", r: .. ,... JL J'.&:"" (Exhibit H-8, Schedule b) .., , , ',"..... ..... , ""","""'-"'" " .. . , "" ..".. ..~..' County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 DATA PROCESSING The Data Processing Center provides computer and data processing services to all departments throughout the County. The Center also provides data processing services to other government entities and some private users. Basis of Allocation Expenses for data processing were not allocated out because all costs incurred were billed out to each department throughout the year. (Exhibit H-9) ,~. ~ >""1 J : r'n ,'~ U.' 1.5i~G ,\. - Jefferson County Cost Allocation Schedules Data Pr'ocess i rig ----------------------------------- Organ i z at 'j ons Units (26) Percentage (27) Allocation (28) --------------------- ----------- ----------- ----------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Cente" Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Ser'vice I nsu r'ance Prosecuting Attorney Aud-itor Payroll Auditor-General Ldg". ~reasurer's Office S:-ate Examiner' 0 0.00% 0.00% $0 0 0.00% °"°0% 0,00% 0.00% 0,00% 0.0 a'l 0 0 0 0 0 0 Jirect Act~v;ties -------------------- Assessor ^ ^ "'c'. u. ,J:,,;,,:> 0.00% 0 0 0 0 0 C Aud~to" Licensing Auditor E'ections Clerk of the 8oa~¿ 0.00% (': . 0 QC:¿ CO!"."f',',is;sicners Board of Eoualizatio" ~-a~ning Commission Shoreline Commission Coope"ative Extension District Court Hea~th Department J, CO>" C . eO\;:: 0,0:)96 0.0:% ... \,; 0 0,00% C . C 09~ 0 ::),00% G 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Fami-¡y count Juvenile Services Parks & Recreation e~;ld;ng !nscect~on ... ..." D, v, i,.JU'1J 0.0096 C 00% P1rng, & Communty. Do. c~osecuting Attny.-Crim Prosecuting Attny Chid. 0 . 0 O>¿ 0.OO9~ 0.0096 ShE':'iff Sher'iff-.Jail Suoer'ior Court ~uman Services Admin. Mental Health Substance Abuse Developmental Disabl. County Fair Law Libra r"y )omestic V~o'e"ce 1, / " . 0.00% C,OO% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0,00% 0,00% O(Jl5'~"~ o. C 0% Ccr'oner' ,~ r:: (Exhibit H-9,Schedule ð, page ~ of 2) Jefferson County Cost Allocation Schedules Data Processing ----------------------------------- Or'ganizat '¡ons: Units Percentage (27) (26) --------------------- ----------- ----------- County park,s County Road Admin, County Road Design County Road Maintenance So ì i d Was'te Equipment Renta' Community Action Coun. Public Utility District Credit, LJrdon Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri A"ea Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Cente~ Outside Use,..Ts 8 i ¡ -¡ eo Se;'vi ces: 0 ' 0 J~¿ 0, OO!?ê 0,00% 0.00% 0.00% 0.009,: 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% O. 0 art Allocation (28) ----------- \/1"\' '17 ',1r,' 0[, t ",' - "I,. " ' (Exhibit H-9.Schedule a, page 2 of 2) :15¡~O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 """"""""""'" "."",.,",'. ","-" ." """'"~-~-~'-~~""~-""--'N-'-'~'~~" u- Jefferson County Central Service Cost Centers Data Proces:s i ng ------------------------- Costs ---------- Pe~sonnel Services Se"vices and Supplies Caoital Outlay $C 0 " v ---------- Subtota' $0 Less: Caolta: Outlay General Government Billed Services $0 0 $0 ------------------------ Total Allowable Costs $0 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. ,A,Ucí -¡ tor' Payr'o 1 ¡ Prosecuting Attorney Insurance Civil Ser'vice Oat a Process i ng Clerk of the Board ~ac-¡lities Multi-Se"vic Facilities Corrections Facilit~es Courthouse Equ'Íoment Deo"ec:iation Co"rect~o~al Center t'-'u-¡'t.-i-Se,"v'Íce' Eiui-¡ding County Cou~thcuse 0 0 0 Ii v 0 0 c 0 >t." ")\" ------------------------- Total Allocable Co~ts $Q -, -- --- - -, -.- -,. --------- Or, " '\ \1 ,,' "r r, . t ( '~.' '-' t r'. "', (\ - ~¡.i.';; (Exhibit H-9, Schedule b) County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 CIVIL SERVICE The civil Service Office recruits, tests, processes and hires the best qualified applicants for all positions requested by the Sheriff. The Office also hears and makes a determination on any appeal filed with the Civil Service commission. Basis of Allocation The basis of allocation is the number of full time equivalent personnel within the Sheriff's Office. 't ~ '> (Exhibit H-1O) '/O!- 1 ~Gf) 't r-:. r-J1 ~ 'I..r;:"'r-";.)""'V . j ,'", -,' - - --------..,---..- - - - ....,,- - -- - --- -- --"17"-'-"--"" - -____'~n. Jefferson County Cost Allocation Schedules Civil Service Co~mission ----------------------------------- (29) Percentage (30) Alloca.tion (3 î) Or'ga'ì i z at i or;s Units --------------------- ----------- ----------- ----------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Eauipment Depreciation Facilities Courthouse Facilities Correct~onal Facilities Multi-Servic Clerk of the Board Data Processing Civil Service 33 íOO.OO% 0.00% 0.00% 0.00% 0.00% O. OQ5'¿. ($í ,492) 0 0 0 Insurance Prosecut~nç Attorney Aucito"" Payrol-¡ Auditor-General Ldg~. Treasurer's Office S t. ate E)< a !~ ire r' 0 :,00% 0 0 Direct Activities -------------------- Asses~:o'" Au¿~tor L~censinç ::;.00'-'6 0 .0096 0 0 0 C A~c~tor E-ect~ons C . 00'>5 Cle"k o~ the Boa~d :~cr!~f"':i~s';D"e~s O.OO9c 0.00% f". ,; 8oa"d o~ Ecualizatior P-anning Co~mission Sno"eline Commission CCOO8"ative Extension ,.. ,.".. c u. ,; u,'t" G C 09" c 0 C 0 0 0 0 [ì"'strict Cou!"'t 0.00% 0.00% C.OO% 0.00% 0.00% 0.00% 0.0096 c 0 Yealth Decartment ::'ar'~ìy court Juvenile Services Parks & Recreatior Building :~scection Plnng. & Communty. Dc Prosecut~nç Attny.-Crim Prosecuting Attny.Chl¿. Coroner' Sheriff :1,00% 0.00% 0 0 0 C 22 ;).00% 0.00% 0.00% 66.67% 0 0.00% 0.00% 0.00% 0.00% 0.00% 995 497 0 She!"' -¡ -f.f-.j a i , Suoerior Court Human Services Admin. Mental Health Substance Abuse Developmental Disabl. County Fair Law Lib!"'ary Domestic Violence î 1 33.33% 0 0.00% 0 0 0 0 0 0 ,~ i 'H:" 0' ft L ¡ '", ,. 0.00% -tr:r-0'.OO% i..JoJ.. (Exhibit H-10,Scheduìe a, page 1 of 2) . -, ,-- ---. ' Jefferson County Cost Allocation Schedules Civil Service Commission ----------------------------------- Organizations Units (29) Percentage (30) Allocation (3 î) --------------------- ----------- ----------- ----------- County pa!'"' K,S County Road Admin. Cou~ty Road Design County Road Maintenance Solid Waste Equipment Rental Community Action Coun. Public Utility District C!'"'edi"t Union Olympic Area Cncl.-Agin Clerk of the Court VFW Build-1ng Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside. User's Billed Services 0,00% 0.00% 0.00% 0.00% 0.00% 0,00% 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1...., On 'IlL { í.~r "J (Exhibit H-10,Schedule a, page 2 of 2) ,f l"":. r-' ,..., ..L~v""" "".. ", .... """""'""'_'~h""'-""'-"" .~.,....-..".~....,.",..-",. ."~"._-",,,----, -" ..- ~e~fe~son County Central Service Cost Centers Civil Service Commission ------------------------- Costs ---------- Personnel Services Services and Supp11es Capital Outlay $0 ì ,477 0 ---------- Su btota 1 $1,477 ~ess: Caoitai Outlay General Government Billed Services $0 $0 ------------------------ Total Allowable Costs $1,477 Add Allocated Costs: ~reasurerTs Office Audito~-Gene"al Ldgr. .Auditor Payroll Prosecuting Attorney :nsurance Civil Ser'vice Qat,a Process i rig Clerk of the 8oa~d ~acilit~es Multi-Servic Facilities Corrections cacilities Courthouse Eauipment Depreciation Correct~o~al Center ~u't~-Se"vice Bu~'dinQ Cou~ty Courthouse 0 c c 0 0 15 0 0 CJ $'5 ------------------------ Total Allocable Costs $1,492 ---_._- ---- --------- '.' 00 "1 ¡ ~,r;- . '- , 1.' r':.' r-"'~ , J~>J (Exhibit H-10, Schedule b) ,""" '......,.. . .... .',.,-.'. County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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 direct cost in each department/division. '! (Exhibit H-11) I'" rU'- .1 r-. r- ,. 1""7 ; ~r~ G,q . J,-, J. , -, , , Je~ferson County Cost Allocation Schedules Organizations --------------------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Equipment Decreciation Facilities Courthouse ~ðcilities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Ser'vice I nsu r'ance Prosecuting Attorney ,A.lId i tor' Payro 11 Auditor-Gene~al Ldgr. Treasurer's Office State Examiner' Direct Activities -------------------- Assessor' Auditor Licensing Auditor Elections Clerk of the Board :-:;ornrniss ioner's Board of Eouelizatio~ Planning Commission Shoreline Commission Coocerative Extension District Cm.J"t Health Department Fandly court w~venile Services Pa"ks & Recreation 8u~lding Inscection Plnng. & Commun~y. Dp. Prosecuting Attny.-Crim Prosecuting Attny.Ch'd. Cor'oner Sheriff Sher-j:.l:-Jail Superior Court Human Services Admin, Mental Health Su bst;ance ,A,buse Developmental Disabl. County Fair Law Library Domestic V'olence ----------------------------------- Insurance Un-its (32) ----------- Percentage (33) Allocation (34) ----------- ----------- 5,6íO,O17 íOO.OO% ($41,189) 87,937 1 .57% 646 42,331 0,75% 31 1 63,010 1.12% 463 192,888 3. 4A~ó í ,4 Î 6 0 0.00% 0 34A,í73 91,820 84,223 36,72F.: '47,234 8,799 '1 ,931 626 59,457 264,281 620,4'14 133,826 170,1145 ~.~ ~C;'"' O\),U..O 374,53L: 164,365 Î2,9~2 13,625 965,869 348,607 154,396 480,í59 213,204 174,32:> í02,766 5,411 ,¡ Of) ¡ I '. r.- , L: ,~' ... 6, Î 3% 1 .64 %, ; .50% 0 .65"6 2,527 674 6,8 270 2 . 5 2C'¿ " ,081 65 14 5 437 O. '1f,'1¿, 0,03% o,on., 1 .0 67ó 4.71% íî.0696 2.39% 0 00% 3.0L:% '1 ,940 .1.,555 983 .... u '1 , 25'1 4.1.1 2,750 , ,207 95 100 7,091 2,559 '1 ,134 '1 , D 7% 6.68% 2,93% 0.23% 0.2.1.% í7.22% 6.21% 2.75% 0.0 09ó 0 3,525 í ,565 1 ,280 755 40 0 8.55% 3.80% 3. 11 % Î .83% 0 - 10% .15Gf; 00% (Exhibit H-11,Schedule a, page 1 of 2) . -., -,... -"" . ".. . "... .., . ...,.... . '."-' ........- 'd.. '~"'--'.'_. -WI..,.. ,._._-~~~"- Je~~erscn County Cost Allocation Schedules Insurance ----------------------------------- Organizat'íor~f: Units (32) Percentage (33 ) Allocatior' (34) --------------------- ----------- ----------- ----------- County pa r ks County Road Admin. County Road Design County Road Maintenance So ì i d Was.te Equipment Rental Community Action Coun. Public Utility District Cr'edit Union Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside User's Billed Services 24,8:0 0.44% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.94% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 182 C 0 0 0 0 0 0 0 0 1 ,210 0 0 0 0 0 0 0 164,856 -. ; /~! - 1- 0 , r;'~~ ~r, tl~~ :15GG (Exhibit H-ÎÎ,Schedule a, page 2 of 2) . . ',--"--"," ..-,..,., , .".:...,.,.,-,_._..,.,~-"~~,...~~-._~,.,."",.~..._,..._",,,.,,-.,......, . ' ~efferson County Central Service Cost Centers Insurance ------------------------- Cost~ ---------- Personnel Services Services and Supplies Capital Outlay $0 ',72,725 0 ---------- Subtotal $172,725 less: Capital Outlay General Government Billed Services $0 '131,536 ($131,536) ------------------------ Total Allowable Costs $41,189 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Auditor Payroll Prosecuting Attorney :nsurance Civil Ser'v'¡ce. Oat a Pr'ocess i nQ Clerk of the Board Facilities Multi-Servic Facilities Corrections Facilities Courthouse ~cuipment Depreciation Correctional Center ~u't~-Serv~ce Building County Courthouse 0 C 0 0 0 0 0 C 0 c $0 ------------------------ Total Allocable Costs $61,18£ -, - -- -- -- -- _. -.-- --------- 1,\ t.! ;'.r' Or..~ d 15 G.':' (Exnibit H-11, Schedule b) ------- County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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 is a party. The criminal 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. 'Ì (Exnibit H-12) 7 J:- 1 7 ;ye on 1 r-:. r-..n - ...JI>-"u Jefferson County Cost Allocation Schedules Organizations --------------------- Central Service Costs --------------------- County Courthouse Multi-Service Building Correctional Cente~ EQuipment Depreciation Facilities Courthouse Facilities Correctional Facilities Mu1ti-Servic Clerk of the Board Data Processing Civil Ser'vice Insurance Prosecuting Attorney Aud i tor' Payroll Auditor-General Ldgr. Treasurer's Office State Exariner Direct Activ~ties -------------------- þ,ssesso~' Auditor Licensing Auditor Elections C~erk of the Board CCf'~m';s~;iGr;er'~:;: Board of Ecual~zation Planning Commission Shoreline Commission Coocerative Extension O'istrict Cour't Health Deoartment Family court Juvenile Services Parks & Recreation Building Inscection P1nng. & Communty Dc. Prosecuting Attny.-Crim Prosecuting Attny.Chld. Cor'Orsr Sheriff Sher' i ff-J ail Super'ior Court Hu~an Services Admin. r-'!ental Health Substance Abuse Developmental Disabl. County Fair Law Librar'Y Domestic Violence Prosecuting Attorney ----------------------------------- Units (35) ----------- 100 20 10 Percentage (36) ----------- 0 5 100.00% 0.00% 0.00% 5.00% 0.00% It 4.00% 0.00% 2.00% (Exhibit H-12,Schedu'e e, page 1 of 2) 2. 2 2.00% . £1 ~4..CO:;ó 0 . 0 O'1¿ :';.00% 2 5 0.00% 0.00% 2.00%; 5.00% 0.00% 3.00% '" .) 0.00% 0.00% 20.00% 10.009-¿ 0.00% 5 5 2 5.00% 5.00% 2.00% 1 .00% 0.00% 1 .00% Î .00% 0.00% 0.00% 0.00% 0,00% Of"' 1 r-.. r- 1"') ;;:'. OJ- "Jvv , I "r ~ '. l I "." , - -. ...,.... Alloca.tion (37) ----------- " ($90,482) 0 0 4,524 " v 3,619 0 1 ,810 1 ,810 12,668 " \J 0 0 ('. v 1 ,810 4,524 0 2,7'14 0 û 18,096 9,048 0 4,524 4,524 1 ,810 905 0 905 905 0 0 0 0 . ..... .........-....-..----.,.....-... --... ,'" "-'-'-~""""'U'" . --~. Jeffe~son County Cost Allocation Schedules Prosecuting Attorney ----------------------------------- Or'gan i zati ons Units (35) Percentage (36) --------------------- ----------- ----------- County parks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Community Actidn Coun. Public Utility District Credit Union Olympic Area Cncl.-Agin Clerk of the Court VFW Bun ding Tri Area Community Cntr Ga~diner Community Cntr Qui'cene Community Cntr PT Community Cente~ Outside User's Billed Services 2 10 2 2.00% 10.00% 2.00% 0.00% 2.00% 0.00% 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.00% 0.00% . 2 ') c. 0 00% Allocation (37) ----------- 1 ,810 9,048 1 ,810 0 1,810 0 0 0 0 0 0 0 0 0 0 1 ,810 0 0 17 r ~ On "1 ~ r n ,'(1', S r ,\r,~.(, . ,J'uV' (Exhibit H-12,Schedule a, page 2 of 2) ""'...,-M"',,' "',"","""" """""""""".,.."-"....,,...~.._- """~~",""""""'" Jefferson County Central Service Cost Centers Prosecuting Attorney ------------------------- Costs ---------- Personnel Services Services and Supplies Capital Outlay $75,557 12,380 16,769 ---------- Subtotal $104,706 Less: CarJ'Îta: Outlay General Government 8 ill ed Serv ices $16,769 ($16,769) ------------------------ Total Allowable Costs $87,937 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Auditor Payroll Prosecuting Attorney Insurance C-ivil ServicE' Data Process-ïng Clerk of the Board Facilities ~ulti-Servic Facilities Corrections Faci'it~e5 Courthouse Equipment Decreciation Cor~ect~one~ Center Mu~ti-Serv~ce Building County Courthouse 646 0 0 0 0 0 Î ,450 0 0 C 450 2,545 ------------------------ Total Allocable Costs $90,482 -_._---.--- --------- " , ,.cr on 1 r: C..... . J ... (Exhibit H-12, Schedule b) -.....,. ".",'" """""""'~"""'~"-~~-~ County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 AUDITOR-PAYROLL ACCOUNTING This cost center represents the Payroll Accounting function within the County Auditor's Office. Basis of Allocation The Payroll Accounting function with be allocated to each department/division based on the number of full time equivalent personnel. ,(Exhibit H-13) 101. 17 '~r..~.. O'!.rt. . . t .'. > , ~ . ".' 1 r-... Clf",» - ..;J .wi Jeffe"son County Cost Allocation Schedules Auditor-Payroll ----------------------------------- Organizations Units (38) Pei'centage (39) Allocation (40) --------------------- ----------- ----------- ----------- Centra' Service Costs --------------------- County Courthouse Multi-Se~vice Building Co"rectional Center EQuipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Service Insurance Prosecut~ng Attorney Auditor Pðyroll Auditor-Genera' Ldgr. Treðsurer's O~~ice State E.x,arr'ine~ 185 1 6 0 100.00% 0.54~b 3.24% 0.00% ($45,557) 246 1 ,478 0 Direct Activities -------------------- ~om!T'iss~oner's Boa"d o~ Ecuelizatior ,j 5,4~% 1 .62% .08% î 629", 1 52% 2,463 73£ 493 Assessor' Auditor Licensing Auditor Elections Clerk of tnp Board ~ I". , v 3 ,.., £. 3 c 0.00% 739 739 0 0 0 246 O~ann~nq Commiss;or Shore~ine Com~ission 0 Û 00% 0.00% 054% 3 2496 7.03% 2.16% 1 ,478 3,201 985 c Ccccerat;ve Extension District (:o,,;,.t ~ealth Department Family COUr""'t ~uvenile Services Parks & Recreation 8u~lding Inspection P1nng. & Communty. Do. Prosecuting Attny.-Crim Prosecuting Attny.Chl¿. Cor'oner Sheriff Sheriff-Jail Super"ior' Court Human Services Admin. V,emtal Health Substance Abuse Developmental Disabl. Countyí=air L8yJ Library Domestic Violence 6 " ~ , '.' t:. 0 2 :: 0 GJ% 1 08% 0 493 1 011% .193 Î 0 ~ ',J 5.41% , 62% 2,463 739 985 0 Î 2 Î 6% 0 00% 11 89% 5 95% 0 54% 0 00% 8.65% 4 0 1 0 16 4 2 Î 5% 5,418 2,709 246 0 3,940 985 246 22 r! ,J 0 54% 0.00% 0.00% ., I". 6'~1r..C"1 ~ t 'Af"" ,'-liII,' ." ... J..; r ....~ \1<"""'- 0 0 0 0 0 " "1 iu'- (Exhibit H-î3,Schedule a, page î of 2) . .. .. .. .~=_.._.' -.-. .. ... - - Jefferson County Cost Allocation Schedules Organizations --------------------- Coun1::y pa r' ks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Community Action Coun. Public Utility District Credit Union Olympic Area Cncl.-Agin Clerk of the Court VFW 8uilding Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside User's Biì1ed Services .( Alia itor'-Payroll ----------------------------------- Units (38) ----------- ,O!. Percentage (39) Allocation (40) ----------- 0.54% ----------- 40 0 0 4. 6 21.62% 0.00% 0,00% 2. î 6% 3.24% 0.00% 0,00% 0.00% 0.00% 3.24% 0.00% 0.00% 0.00% 0,00% 0.00% 6 0.00% 0.00% 1""~' . \'~ 0[0 '1.'~C/: ,t..;;, -"'~ "'" (Exhibit H-î3,Schedule a, page 2 of 2) 246 9,850 û 0 985 1 ,478 Û 0 0 0 1,478 0 0 0 0 0 0 0 . """", "'.....-........-. """""':C'--'-"""~~""""""""-""'-""""""- Jefferson County Central Service Cost Centers Aud i tor--Payr'o ¡ ~ ------------------------- Costs: ---------- Personnel Ser-vices Se~vices and Supplies Capi'tal Outlay $34,2811 8,047 0 ---------- Subtotal $42,33~ Less: Caoital Outlay General Government 8illed Services $0 $0 ------------------------ Total Allowable Costs $42,331 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Audito"" Payroll Prosecuting Attorney :nsuf'ance Civil Ser'v;ce Oat a Pr'ocess i ng Cler-k of the Board Facilities Multi-Servic Fac~'ities Corrections Facilities Courthouse EQuipment Depreciation Correctional Center Multi-Service Building County Courthouse 0 3i1 0 0 Î 3l! 0 0 2.002 158 0 c 621 $3,226 ------------------------ Total Allocable Costs $45.557 -- -, - - - ._,- --- --------- 'i'; I.,,! ' ,~(,:; (Exhibit H-13, Schedule b) 00 1.5C:'; , ",,'.. ..',.. .., ' " , , ' '-"', ,"""" """",-- -,...",.......,",'~--- County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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. " .. . ,(Exhibit H-14) 'f' ()1.. 1-.; nn I ¡~L: UU :t5CG .,."""".,..," """""-""""""~',"'"'.'~,..-...v.,,..,--.,. Jefferson County Cost Allocation Schedules Auditor General Ledger ----------------------------------- Organ i zat -; ons Units (41 ) Per>centage (42) Allocation (43) --------------------- ----------- ----------- ----------- Centra' Service Costs --------------------- County Courthouse Multi-Service Building Correctional Center Eauipment Decreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Board Data Processing Civil Service Insurance Prosecuting Attorney Aud it or' Payro 11 Auditor-General Ldgr, Treasurer's Office State Exam i n€"J' 0.00% ($66,951) 1 , 2 24 0 15,096 276 100.00% 1 . 8 3lJô Direct Activities -------------------- Assesso"" Auditor Licensing Auditor ~'ections C'erk of the 8oar¿ 261 1 '7 :3 % 1,158 1 , î 89 2,2¿;9 275 967 268 5C'? 1 7896 3 35% CC~,'T' i 55 i oner's Board of Equel~zat~or 62 2:8 ~ L" 9t 4. :) ~ 4. 4:;:'6 0 ? 8'!0 18 ê. 195 Î 1 5 905 Dlanning Commission Shoreline Commission Coccerative Extension 4.4 0 29~¿ 0 ~796 Distr'ict Cou....t Health Department Fami-y court Juvenile Services Parks & Recreation 26 204 555 35% 3 68~'ô 5 58% 2,46: 8.12 337 ::;,734 Build~nq Inspection P1nng. & Communty. Dc P~osecuting Attny,-Crim Prosecuting Attny.Chld, Cor'oner' 663 84 729 356 63 23 223% û 0 OCJ6 4 3 9~¿. 1 ,495 0 2,940 966 394. 429 0 654 486 329 425 0 56% 4 83%, 2 36% 0 .:1. 2% 0 :5% 6.40% 2 61% 2.84% 0 00% .:1. 33% 373 3,233 Sher'iff Sher'iff-Ja'jl SuDerior Court Hu~an Services Admin, Mer'tal Hea-ith Substance Abuse Developmental Disabì, County Fair Lo?Jw Lib....a""y Domestic Violence 1 , 5 7 9 279 102 4,284 ,747 Î ,903 .... """"C:>, ,;; ¿.: /':) 0 2,900 2, Î 55 1 ,459 Î ,885 142 0 ....., ð,. 2 18% 2,82% 0.2 % 0.00% 1.5C~; 1. ;~(r OfJ (Exhibit H-14,Schedule a, page 1 of 2) . -- --- .-. -- ,-.----" """"""--'~---"'---'- Jefferson County Cost Allocation Schedules Auditor General ledge~ Organizations ----------------------------------- Units (41) --------------------- ------------ 100 ¡:';oun-t:y pa r ks County Road Admin. County Road Design County Road Maintenance Solid Waste EQuipment Rental Community Action Coun. Pub'ic Utility Distr~ct Credit Union Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside User,Ts B';lled Service~ Î ,680 963 2,835 Percentage (42) Allocation (43) ----------- ----------- 243 0.66% 11.13% 0.00% 0.00% 6.38% 18.78% 0.00% 0.00%; 0.00% 0.00% ! .6 Î % 0.00% 0.00% 0 , C 05>" 0.00% 0.00% 0.00% 0.0096 -' " hi', 4 """:' [",~ l: ,H~ '.:., . . ' r .' -.--..---,.--- (Exhibit H-14,Schedule a, page 2 of 2) - . --, ... .-.-.." .--.. - -n_-'- _.n-----._____h"'__"'-""" ---_. 444 7,451 0 0 4,271 12,573 0 0 0 0 1,078 0 0 0 ° 0 0 0 .15CO Jefferson County Central Service Cost Centers Auditor-General Ledger ------------------------- Costs ---------- Personnel Services Services and Supplies Capital Outlay $46,916 $16,094 ---------- Subtotal $63,010 Less: Capital Outlay General Government B ill ed Servi ces $0 $0 ------------------------ Total Allowable ~osts $63,010 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Auditor' Payrol ì Prosecuting Attorney I nsu r'ance (:-¡vi1 Service Data Processing C~erk of the Board ~acilities Mult~-Servic Facilities Corrections ~acilities Courthouse Eouipment Depreciation 246 Co .163 0 " :.; 134 0 0 Cor~ectional Center Mu't~-Service 5uilding 2,002 475 0 G County Courthouse ~')' ;) <" : $3,941 ------------------------ Total Allocable CostE $66,951 - - ..,-. - - -.-- --------- '...,,\: h'- l'i ,,~~.' on i5C~ (Exhibit H-14, Schedule b) ," '.' "",." . County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 TREASURER The County Treasurer receives and keeps all monies of the County and receipt for the same, only as authorized by the charter and ordinances of Jefferson County and statutes of the state of Washington and only upon warrants duly issued. All deposits and accounts shall be carried in the name of the Jefferson County. Basis of Allocation The basis of allocation is the total number cash receipts issued by each department/division. (Exhibit H-15) 'lOC 1"7 ¡ ~:' GO -4,r-:.-n ~JIIU Jefferson County Cost Allocation Schedules Treasurer's Office ----------------------------------- Or'gan"izations Units (44) Percentage (45) Ailccat'¡on (46) --------------------- ----------- ----------- ----------- Central Service Costs --------------------- County CourthousE' Multi-Service Building Co~rectional Cente~ Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Multi-Servic Clerk of the Beard Data Processing Civil Service Insurance Prosecuting Attorney Auditor Payrol-¡ Auditor-General Ldgr. -reasurer's Office State Examine'" 12,541 100.00% 0.00% J~~ect Activities -------------------- Assessor Auditor Licensing Aud~tcn Elections ~64 108 1.31% 0.86% 0.40% 0.00% 0,02% O. 0 en: 50 C~erk of the Soard Comrnissioner's " BcarC of faual~zatior ~lanring Commission O,CO% 0.00% Shoreline Commission Cooperative Extension Di~:trict Court Health Deoartment Family cou~~ Juvenile Services Parks & Recreation 8ui~c~ng Inspection Plnng. & Communty. Dp. Prosecuting Attny.-Crim Prosecuting Attny,Chld. Cor'cner' 0,00% 0.'759: 9~ 502 4.00'16 0.00% 0.18% 0.96% 3,86% 3.29% 0, "10% 0.06% 23 î2C 484 4~3 ~ 2 í 0,00% 0.57% 0.31% O.O()% 0.00% 309 2.46% 198 í.58% 125 1.00% 246 1.96% 25 0.209,,: 0 0.00% ',;O!- I! r ~ or~ :t57~ (Exhibit H-15,Schedule a, page 1 of 2) Sher -iff Sher'iff-,ja'1l Suoer'ior Court Human Services Admin. Men'ta 1 Hea 1 t h Substance Abuse Developmental Disabl. County Fa i r' Law Library Domestic Violence 7 : 4'7 0 ($213,369) G 2,790 1 ,837 851 0 34 0 0 c 0 1 ,59 9 8.541 0 391 2,042 8,235 7,027 204 1 1 9 0 1 ,208 800 0 0 5,257 3,369 2,127 4,185 425 0 , , ',' ..".. ',' "','" ,"..""",.-,",',..' '.,-.' , ,.,'" ' , ,'.' .... A.U~,." Jefferson County Cost Allocation Schedules Treasurer's Office ----------------------------------- Organizations Units (44) Percentage (45) --------------------- ----------- ----------- ::;ounty parks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Community Action Coun. Public Utility District Credit Union Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Outside User's B i 11 ed Servi ce~; 45 535 0.37% 4.27% 0.00% 0.00% 169 209 '1.35% 1 .6'7% 0.00% 0.00% 0.00% 0.00% 1.16% 0.00% 0.00% 0.00% 0.00% 0.00% 67.28% 0.0096 145 8,437 Allocation (46) ----------- 783 9,102 0 C 2,875 3,556 0 0 0 0 2,467 0 0 0 0 0 143,545 0 1. r-: ~ ,--) I, 1""",/ ",t:, ~ GC¥ J, - ~ü:- . (Exhibit H-15,Schedule a, page 2 of 2) "'.............,..'~ """'~"""""~'-'.,. Jefferson County Central Service Cost Centers Treasurer's Office ------------------------- Costs ---------- Personnel Services Services and Supplies Capital Outlay $~48,82C 44,068 0 ---------- Subtotal $192,888 Less: Capital Outlay General Government Biìled Services $0 $0 ------------------------ Total Allowable Costs $192,888 Add Allocated Costs: Treasurer's Office Auditor-General Ldgr. Aud i tor' Payro 11 Prosecuting Attorney Insurance C-ivil Ser'vice Data Processing Clerk of the Board Facilities Multi-Servic Facilities Corrections Facili~ies Courthouse EQuipment Depreciation Correctional Center Mu'ti-Service Building County Courthouse 1 ,224 1 ,478 4,524 '1 ,416 G 0 806 0 c 7,978 582 '"' ,J 0 2,473 $20,48î ------------------------ Tota~ Allocable Costs $213,369 ---.--,----- --------- 'I ~ . (~ O:¡.~ "r;.""", ':'1 _l r ;;~,' ,'...L",,- (Exh~bit H-15, Schedule b) """.---""'"-""'."".-,... "'-""'-'-""""""~"""'-"""'W"-""'-' County Administrative Description JEFFERSON COUNTY Central Service Cost Allocation Plan For the fiscal years ended December 31, 1991 and 1992 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. (Exhibit H-16) 1, "","'" '"f , ; ( ~.:1 /Ji- ' , "', U ",,' :t t::1"""",'," ..LJ "/I. ..!e.(':'e"'~;CJ'" ," r:! i';' "', 2:3 r : G n "" --------------------- ~,F"~:,'-";-- Cc~,:t~ ~,e ", v 'j c: e --------------------- CUe,"':: Y ,,',';,:" ::: nOU:"F' "Y': ~' " -'::,e'" ',l ~,'.., ,~ n(; ce c: D ~, ,.., e c: "C)" '" " c: F' ,', t E"" -," " ::) :1' e r'~' !', e ",' r' e c ': .:>t, ': C:: ,.. ;.. 6 ~ " ;: G :,: " t, " u use ", ,~<:: -i'C: .. ",-,-, :~c~.. ,(7!C't.. on",' ~",,(":--"t';es !"","t~-3e:'\I'¡c :,~ -, e ,.. i" E, () i3 '" Ö ('J :: t ~e C"" t ¿; P:'OCE":,,;:::::~r¡ç '3e"'v-:ce V" jr,~-:l!r'è:"";'" ':-:"')~:;'r.:.>r,;:"t~"",C' At't:()('ney P. ,)(~ ' '~ 0 .. ::'1:: y"'C, A"Jr.-'; :'C"'-:,~e"'er',3" ,.., " r' 'r'E'-7~,'.J"'E"" 'ó' () ,,' ~: c; E' '::':, ,",~: e -:::><:s "'er' " '; :' E'C: t L, ~:,: :: v .; t' :: e ~~ -------------------- L'.~::~;e<:c:,c:' A,l,j c,':" t c" (::F" " r, (; ,~ .. e"': ", '-' ,-,' ¡;"" " , ",.. , t """,: : ':,;:-. " (' ""., ," r' "'-' ," ," ,..,' . '.. ""-',' , - ," r, ' ; ,3 ~ ()r' -': e; ,~' ,- r. " ,.,,', '-' ". ", ?" "f;" :" e ""urn:' ". (~. "C' r ") ,") ,') (', ", d ~ "\,' p ;;:::"'?""~:"C)r' " " -:: :: " ':, (; , " ,-, -e... :' ;', :,jp c'"", r,'~ ""en t ;","'" ,y C C"" ,,0 "/',."'" ','::"",-",v CE.'::, e ";C: '" '-,"c", "F""'" "(:r" ", :: ", "0' "',: ('7;' , (' ,...", '..,' " "un,"', " . y ,;' 'y -' 0" r:"~, e ':::..: ;, , r" " J. ~ ,":.., ,; 'T': "'V ;:"" C; <';' Co ~, C¡,,': d . ,t...:' '~: "'Y :,::C.""D'" i""'" :3 t'E" ",' 4' .; She;' ,; ..,c... -..' i:' Su ner' ", or' c '-": r":, :"';,;111i-j'" 3e"'v':C('!'~':: þ, G 'n ,; r¡ , !\I', E" t: e -, !-iFf' ~ ;;,' S,,! t')",:i;: ::Inc,:e Ab,;SE ~)E'Vf:"¡oor;ler't¡:;,-; [)'isab- ~. ,::' , '" t: Y :=i"': '-' " -7' 'J, .; n "',~' "')i _;C)C1I<-'.',: t ,," ".¡" c '~r'~c('!' ; E, >:r: .; i::;i t Cou:"t)i c: c.~ s: t A-,':OC,3t St:a~: e 0: ::>c nE':'du -; ef ,':n1 t: s -------~--------------------------- (L 7:, ----------- r", 9Ll6,q~," ':, £1 :.: ,"" .. , :¡ Q' ê« ::: ,;1 , .., .." ~) 6 ':<;O~ " ,~ ~ ,~', , .: .," r, '0',' (" ,-, , :; ,;: b¿~ ::; :: ,'1. :, 7 ;; (':;4,2::: 5;: C , l' <1 '~<:,r:2f , 7 C: , /:,t, ~ ", " .. ,,",', ,,' :) OIl. ~:.3 L .-. "'-'- ; (') '" .. ,) c; ,~ .,;:>.. C '<! :3,52'i 965,86~ 3&8.0,--;7 1St:; ,29[ 480,':5; 2'13,201 ':74,327' 02,765 5,'£: " " va!.. H-î6,Schedi.:-e t '-<,"'- (T)" '" F;> r, :::ec'cen' d(]~ ( 4 f A-;ocar'on (L ~n ----------- ----------- ¡ ; ...... , 6, 'q~ , ;" . page ',' ,,' , .. '$;:>~,C;;:;5) ;:; "' 2" ~ ^ .. .. ~ " ?, ~ :, !l 7 " ,.' ^ 4. - 52 :':) ^.. ,~ , <.. ;) ,/ :3 ';::=: 4 C " '4 ::- ,., ,., '-', Coc' .. " ," .. r' ',,' ',.. :37' ~' , ? 7 E 822' ~~ 6 L " r,... r ; , ,,), 502 4 ~ '\ 2il;? r r, I " ,~ 'j .. ',' : ,.,' ::;°; '>;:: , ", .. , . q ét "" r , \ r '- .. .."- " '. , ';:? ", r', .., ,. " ::, ,": ;'- '- C ~:~ .. 9ô',,;., 5 C':, ',J .., ~~ "i" "0 c - ',; F, ., c~ .. '~, -, .. " .. c... r, , , L:" , ') ';6 ~ C . ~, :. c" " .. ,., ":' "c':; " ':>, -, -," - :5 , ?,'í ';, .., 389¿ a <=; ~¡, , S'?;: ( . :'6:;, {)d:'\15';'~ of ') '" ., j Jefferson County Cost Allocation Schedules Organizations --------------------- County par'ks County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Community Action Coun, Public Utility District Credit: Union Olympic Area Cncl.-Agin Clerk of the Court VFW Building Tri Area Community Cntr Gardiner Community Cntr Quilcene Community Cntr PT Community Center Out.S i de User" s 8i 11 ed Ser'y'Î Des , . State Examiner' ----------------------------------- Units (47) ----------- 24,810 2,164,918 663,592 894,599 164,856 Percentage (48) ----------- 0.28% 24.20% 0.00% 0.00% 7.42% 10.00% 0.00% 0.00% 0.00% 0.00% 1.84% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Allocat'ion (49) ----------- 58 5,102 0 0 Î ,564 2,108 0 0 0 0 389 0 0 0 0 0 0 0 1. '~"< .U"r 1'1":"""'1'" : ;\.r; i~ '-.>4U . . ' ,-.. (Exhibit H-16,Schedule a, page 2 of 2) -.- ,.. ""."""""."""_."""""~""""'--_."':'~~_w. Jefferson County Central Service Cost Centers State Examine"" ------------------------- Cos-ts ---------- Personnel Services Services and Supplies Capital Outlay $0 21,085 ---------- Subtotal $21,085 Less: CaDi-tal Outlay General Government 8 iì 1 ed Serv ices $0 $0 ------------------------ Total Allowable Costs $21 ,085 Add Allocated Costs: TreasurerTs Office Auditor-General Ldgr. .A.ud i-tor Payro ï 1 Prosecuting Attorney Insurance Civil Service D¿¡ta Pr'ocess.; ng Clerk of the Board Facilities Multi-Servic Facilities Corrections Cacilities Courthouse EQuipment Depreciation CorrectiDna~ Center Multi-Service 8uilding Co~nty Courthouse 0 0 " u 0 0 0 ° 0 0 0 ° 0 0 c 0 $0 ------------------------ Total Allocable Costs $21,085 - .-- -- -- - -- ..- -- _. ------.--- vo:- ,¡ , ,.r'" {l:j 1. : ! ;".: " >t- r-:01"'~""1 ..Lv... (Exhibit H-16, Schedule b) 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-1) ~, 1 ,-, Lr:/) . ,': ; åf,r ",' ..... ' ,'.' " ,. 1 r-: ,"u"') J,J I,: . .. ""'" .... ,..............,_..,.-....^'..........--~,.~--_.. -.. . 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 1-2) il";- ,: -, O'/j ¡ ! ,~n: i J...-' ' ,', - ~ 1 r'"'- ~"4(') . '->. ',.J . ...-.. . 'n___,- 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 with statutory mandates and in a timely manner. JUVENILE SERVICES The primary function of this program is to provide counseling to problem youth and to make arrangements to house youth who will be detained to insure their availability for court, to protect the community or the youth, and as punishment for their offenses. PARKS AND RECREATION The Parks and Recreation Program provides ground maintenance, custodial support and other services upon request by community groups for recreational activities and special events. It provides recreational programs for the residents of Jefferson County to include a gymnasium, adult and youth activities, safety programs and additional requested self-supporting programs. It also provides recreational and social programs for Jeff~rson 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 wi thin the Jefferson County jurisdiction. This acti vi ty 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 I-3) vO:. t7 . < Gr' 1 r-.. C""I f' ,,' . JI.. ,e J '0 ~ .. ..... 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 corrective 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 wi thin 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 1-4) '~, I" - " 0,', ~ , .. ( , ~ .~ -.1., ' '-",. ,_.~ i5L~ Jefferson County Program Descriptions SHERIFF The Sheriff's Office is the legal enforcement body of the County. includes the following functions: It civil Division: The civil Division serves all civil processes and enforces all court orders and judgements. It serves all subpoenas and warrants for the Prosecuting Attorney's Office. Communications: The Communications Department is responsible for maintaining, 24 hours per day, communications systems for Jefferson County Sheriff and Jefferson County Jail. Investigative: The Investigative Department develops information and conducts investigations of criminal activities within Jefferson County. Patrol Division: The Patrol Division provides routine police patrol services for all unincorporated areas of Jefferson County, 24 hours per day, 365 days per year. Staff support: The Staff Support division is responsible for the ad- ministrative and supportive services of the Sheriff's Department. 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) . . 1 ...¡ .1.. J ' r'i,.-~ Lu 1 r: r""'" J~j,'" 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. 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 I-6) 17 ,t.: ~ on 1.5[;3 Jefferson County Jail Per Diem Rates The Per Die~ Rate For Housing Contract Prisone"s Cos'ts --------- Jail Costs $348,607 Costs Allocated From Sheriff's Office 120.760 Costs Allocated From County-Wide Cost Allocation Pl 129,767 ----------- TOi AL .J A I L COSTS $599.134 Average Daily Jail Population 30.80 Multiplied by 365 Days 365 ~OTAL JA!L POPULATION 11,242 PER DIEIV. RATE (costs d;yided by population) $53.29 V(L "I .."1 Ll-. I >1:- ,. ï .L. I,',.. ~. t/"":n " - JU'iJ. (Exhibit 1-6, Schedule A) .. .--- - -- -'I Jefferson County Jail Operating Costs Sheriff's Executive Offc.Annual Salary ------------------------- ----------- Sher' iff Sheriff's Staff Assstnt Receotionist $31,713 23,448 '4,244 --------- TOTAL, $59,405 Legal Service~ --------------------- Chief C;vil Deputy $26,488 --------- $26,488 Administrative Services ----------------------- Training Jail Controller/Dispatc $2,822 97,828 --------- $100,650 Recor'd~ -------- Fringe Benefits ----------- $7,928 $8,207 $4,985 --------- $21,'120 $7,682 --------- $7,682 $737 29,407 --------- $30,144 Ser'vi ces & S,-,opl iee ----------- $5,142 $3,895 2,182 --------- $11,220 $4,363 --------- $4,363 $1,722 44,508 --------- $46,230 ?ercentaqe of Sheriff's Administrative Office Applicable to Jail iotal Cost ---------------------------------------------------------------- --------- Sher~ff's Execut~ve O~fc. $101,745 :..e9o9"1 Ser'v";ces A" ....^'" ,:;. Q , ::') ,J) Admin, Snycs.-iraining 5,281 ~ail Contro11er/Disp. "71,7<13 --------- TOT.A~, $317,302 She~iff's !ndnct Cost Rte. Ja~~'s Share o~ Indirect cost Total Jail's Share of Sheriff's O~fice .Ja i 1 Percentage --------- 37.0.:1% '0.0096 50.00% 40.00% --------- (Exhibit 1-6, Schedule 8) .." I' ,:'- "l" "'1 'on ! 'Art' . .. ',-., tJ Allocable To ,Ja'Íì --------- $37,683 3,853 2,641 68,697 --------- $112,874 6.999¿. --------- $7,886 $'120,760 ----- ------ - --.' ------------- 1 r: f'" ¡t.. ~u...; 'Total ----------- $44,783 35,55< 21,41 -, --------- $101,745 $38,533 --------- $38,533 $5,281 171,743 --------- $177,024 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 I-7) .,. 'J'- "i""': GO ¡ '~r- r 1 t r "': \ lr"..c-.,t... Ju...,; 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 1-8) V : I ." :- 0) ~ . VOL ..1- ~ ,', . \.1' lr-...c"'~ . VU. -