The URL can be used to link to this page

Home My WebLink About051 04 c c: A II-De P+5 10/ rJ.!d-f STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the Cost Allocation Plan for Fiscal Years 2004 and 2005 RESOLUTION NO 51-04 WHEREAS, the General Fund provides services to various funds, departments, agencies, districts and municipal organizations in Jefferson County; and, WHEREAS, Jefferson County, through its various departments and offices receives monies through grants from State and Federal sources; and, WHEREAS, Jefferson County has developed a cost allocation plan to identify indirect General Fund costs allocable to various County departments, agencies, districts and municipal corporations; NOW, THEREFORE, BE IT RESOLVED, the 'l}efferson County Federal Central Services Cost Allocation Plan and Indirect Cost Rate Proposal for the Fiscal Years ending December 31, Z004 and ZOOS" be adopted with Central Services Costs to be allocated to various departments as shown in Attachment A. BE IT FURTHER RESOLVED, that each department shall use the Plan as the basis for determining overhead costs for State and Federal grant reimbursements, and services provided to other agencies, districts and municipal corporations. APPROVED AND ADOPTED this 11th day of October . 2004. ATTEST: 1=~~~ Clerk of the Board .. "ç, \)~i 1\ :ysY t D ~ft. ·,oJ..,·..: "'-.. '-' .) ,,' '~~ .¡;,. " ",. . t:: I .... . (',-:V,III,,~ ,... ,,'':'-....¡ . ~ ,1 "Of ,. ~ , .'H, " '!\ I \ . .... r .... . 'I "_I"! X1 ) .;.- t <I) ..S~', !."..'. j .M'...,'. ,.. IF t - '. .('1' I . . I 4' '. ,. ""', -, . J I # ~ "¡ . . \"":, \. '''.11, " lit. . J(' 1'-..,'. /' '.. f; ,. _ ,'~:'h ..,." -.' . ,".- ..,~.,. .......\ ' \ r I .--C~- ~ '" , ~... .\ ~ ,/;' .. ,. < ¡a_ '"\.. ."'" II- "', ., 't "0,, _' Direct Activities Assessor Auditor-Licensing Auditor- Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Cooperative Extension District Court Juvenile Services Parks and Recreation Community Development Prosecuting Attny-Criminal Prosecuting Attny-Child Coronor Sheriff Sheriff-Jail Jeff Com 911 Communications Superior Court Human Services Admn. Natural Resources County Fair Law Library 4-H After School County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Control Services Clerk of the Court Outside Services Billed Services Total Allocable Costs Total 105,613 54,317 27,629 1,031 15,409 97,005 4,160 29,930 112,613 93,103 59,985 152,984 85,708 12,299 571 305,731 285,316 74,721 65,428 212,290 18,525 7,476 767 11 ,760 73,109 3,971 36,193 38,307 30,234 55,441 30,624 58,881 105,677 150,380 2,417,188 $ Costs Currently Allocated $ $ 74,721 73,109 3,971 36,193 38,307 30,234 256,535 Attachment A N ~ ~,;:;!~!:g.~: .... fO\ is ~ ""'õ r: !:i ~I~:~ ~:I~:~!!1~!:;:IS:~\~ rJi··5¡ii8 ~;~. ~ì~;,~I~!~:,ŠI:ø:~ 17). ;!_" ~!tf'). '^ ~!~: "";. '11"1."'" .....'r--..i~:~;"'":.~f").I'1.. ..,ji ..!f").j~ ~; ~ N: . -: ~ : N d: ~ ~ -. ~¡ ~ gl _ ~!~¡~,... ;=¡~¡~¡~!~! ~ ~ °1 '^I~i~; ~ ! : , ! II' l ' ! ! : : : i : "'¡ "'t ! il ' ~ : I' ! ~I 'l' i ~ : ,,,, : ' , ' , ' I ' ! ! , I, I I : ", I' " , --O~.O~.-C+Õ-; O! O~--Ò-~-OT~feh,.~¿,+-õlc;1 ....+-;.;-h;+c.: L l_l-L t---~-T- uL _dU¡-_ ~- -- 1- -, ! I j ! . , ' : . ¡ , r, ~II ~i ¡ °1 O! O! 0' °1 0 to C, eo 10, to 0: 01 Co 0, °1; ¡ I Nt - I '! I ,' I I I ' ! : I.", , "I : I ' , I 'I I I 1 I ! " I,! ! I ' I' , I I' 'I., I I I .. , , I I J ii' I ,¡ I I I I I I I ' : ¡ : I ,I I ¡ , ; ,I I I I , 1 ' , ' , ,I ,," " J I ' ~ r-- 0. v\' -¡ --I 0 .;;\ ~~-,;;;-.øl-I ";I-~-+ ~1~! ~¡-....r':'+I' õ-1'~-1 -';;'1 cÕ: c¡-õ-î oor~·-~-t on 0, CI~~-';- E., 0\ ~ ~'~I_¡ ~I~ ~ 'OII'INI~I:Q ~I~ ~,~ I 12!~¡ ! ~ q, ~rÑ ~II ~ ! 1 , NI r'\'!, -I I I -I - liDO i ,: I, I; ¡ : l' I' ; ! : 'I' ~ ¡ I I I I ! I Ii I' ! ,- II) 'J I ,I" I' J ! I I j I I :.;-- N- -~-;-~ ~--i'~T-~ ~T~~-;::-~;';--O\: -,;-, -.:..i;-+ N-L ~-I ~-;:.; -! +-\ ~¡;t '::+-1 ~r-~i\-:- s --~--;-';:¡-a--t- o!.. t::: ~ ~ J', DO ~ ~ ~ ~ ~,I"\ NI~':Ij,,~: I~'~' f'1. ~~ ~~.. ' j "\1 -:.' ~, ~: ~I -:.¡ ~ ! · , I : , ! 11"; -: "', 'i ," -I "'¡ ¡;;;, "'i"¡ , ''''I i ~I '" ~I"'i "'I~; i; __ _. ! ~___i- ~ l ~ l--~- ~__; -t ~--Ll~-h~-¡t~-LLL~' _-L-~--'; __+=+-Ll___ - 0\ ~ DO: ~ : _' ~ ooll~, N' ~!~I~':I~' ~I ~I~I ~I 0: ~ ~ ~I Nil.: 0 0 01 ~I ~ ~ ~I ~IOI; .¿ ~'N ~ ! N I ~II M! ~.. ~i ~: ~I f1.¡ r--..I N! N I' "\1 """I "\'1 ~~ ~I ~J ('1,1 -I ~;;'I \ ,ö;.I~: r-- i ~"!I'" I "II ,"'" ~. M,' _ MI r-- '011'1 r"'- N _I ' r-- r'\ M 00, - «"II M I _I "'I ~I "" - :3 10 _ I ,,' ,¡ I ' - i" ,I' I 'I' :!: .o' I: I' I Ii' I I' I ' #: Ii, ' I - ~-- - _+__L J__, i i I' i l _1 ~ -r--+-+-L-- r- t _l -t-+--J-rnl , t! ±- -- "', "', ~ ~I oo:.i ~t~¡r--, «"I onl ...'INI 10: C '011'1 ~¡~I r--I 0\ ~ 0' «"I 0\ ~ DO! N ~I «"I, is "'1100 0 .. E!!!r--'Y'lIO,M\Q'0\1O"""",-ooC""looI0 0.- Y'l1"''''1 onoo'Oll'N,_OI_' MM M i;1 ~.. :"¡"'¡ "'¡~~~I:2!:;};~¡"'1 '~¡:;}!Ñ!"'!:¡;"'I ¡"'I~I"'!~¡~:~:"': U~'~LI :~ ~ T ~ ~ -;;T ~ I ~ ~ iI;; I-;¡--;;~-: -;;-1-"'--¡---;;-~-;"+1 ~+~ ~I' ~I 0 ~-¡t-~~I~t o-t-~--:-o I 0 I-~ ~ 0 ~~ ---- ,_:»: 0-,' 0 ro'I.l I I I r--I 1 I ... I I ...1 "'I M r'\ f1. 1 1 1 00 É Ñ .. . ..;~ Ñ,"':: ' : '-òi I I I I ' ,"', I Ñ - ",:,..:1 ,,,,, , I ' Ô .. : ~ '" ,- ! :.- '+~~~t õ-; ~~JJ"'1'-õ ~NJI'-';~ ~Lt JJ-.;t -J-_t-e I", I ",!-)-;~t-~h;-;,.-kt-~- --- ! 0\ ""_", ~ ~: ~ "i' ;!:I;J¡, "!. ::: i:t &¡,' ~';J¡, : ~ :;, "!.I I ~¡ ~I '~! r;p11 ¡ ~I =\1 , : i ~ .III.,õ ., .. r-- I I r--' M I _ I oo! .. I _ N 00 I' ..' ~ I I 0-, ¡ GO I , ! 10 ¡ t I J 0, r-- I " -0 !I N «"I, N -I f"'I N I r-- M N1 0-" I I' I 1 I - I 1 Ion ~_. ¡ '1',!,IIIIIJ'I'li Ii I 'i,I:J'I" ii' , , Ii; ! I I Ii' 11" ì I I' I !: , !:-1 ~-~-r-I' ~-:; .,:"_~"1,' .~-;- ~tl'"~t-'~r,-';:"-},' ~·-I-o+l-o..--r-O\ -~-i -';;-~,'-'o+--õi--õ-tof--I' ;+'õT, oTor~ö t·;~·~_·c;-+-=, N-f-'õ -~--I· .,; .~ Ñ 10_":' ~: ~: ~ ~. ~: ~' ~.. i ~ I ~! 8ì! ~: ~ ¡ I ~ i :q: ~: ~ i ¡ ! í !. '!' ~ i ~.. i ~ I . ~ _.:; "", on:r--I :r--:Mi_,r--:M1'O,M', !IOIM MiNI' I 'I ", O,r"'-',OOI '" :§ N 1 ì - ,«"II N' -' t"\ NI ' ~; 1"\1 M¡ I I :: -I . - on J_LLt_L_¡_UTU_l___~ 1-1--1-- ~-_I--~J-I--~lJJ_lJ__L--,__J -i-J---= 1 ~i ~ ~ ~:~. ~i~·~:~; ~i~. Si~, ~I "" ~i~: ~I~,;' 31 "': "'¡~!~! ~:~!~: ~¡!¡~:~! "'I "'i~ 1 :. I, Iii i : j' : I ! ' I 00 N M !:!:'-:-' oooo-~ on ~_;.L,,'! -..' -0: _gOO ."~ 'OIl' ¡ o~ -0-, j ~-¡--~ ~~+ ~L M+~Õ t---o +~ +-0- --õ. ~ -..+-~'~t-~·-t· =~ï, 0-: ~-+--;;; 'E .. ~ 'to __ 'to M r-- 0\ r-- 10, 0' IN' 00 r--, ~i r-- OJ I .. "If .. ~ o.¡ 0\' 0: . M I '" _~ "It .10 10 ~I~ "\1 ..:~IN, ~lo...I~: N \C!.·r--I 1""¡-:.¡on'lf"i. ~.,,\,o.¡ !~ I ~ ~"', , ","'I-:-"'l-¡ ¡ ¡"'ji"'¡" :001 II: ;1 1"',-1-: ! ~-I L:~ M _ ~ -N-~ -;...--:---;;r;+ 10 ~-~-"-~:~-!5!! \0-, ~l-;-t--~~-_ -"';il~O- o-,-t ~r-~-rcl....1- ~C r ~~t ~-L;T ~I~O" O-T-;; ::!; t"\, ~_ .. ::)_.' ""I ~ 0\ _ - 10 "''1 on, - ~ t"\ roll <:> ~ DO, - t"\1 ' I r-- r--1 roll 10 on ' ,- II ~ f"t,1 "'1.: "\, ~I ('1, ..""'I :!.., ('1" .., N I IO..! C"'\ ~ "'1., "1, ....I I 'I q,1 ('1, , ~J on.., "'1.1 q,1 "1. , "\ ! ., roI ¡ N : t"\ _ r-- .... lon, ~, 00' r--, ro'I. M I "'" j I - ~ r--, O\! - roI, M' j ¡ i ~ ¡:.I :1 I:: !!ltptiJ:I"iil:'- - , , ' I ' i . , I , , ' I ' , , , I ¡ __ -l --i- - + 1+- : -1- -. - ~t - 1 ri __L 1 --L~ - ~-- ~-~ -i- --i-----!---i-. - '-- o' oj C 0,0 01 ~¡O, o~ ~~_:~; 0 0,0101 C olo! $I~ "'I '" ~I ~ ~ ¡! ~j :il~1 ~I 01 o! 0: ~ ,~ I 1 r--, ¡ I "\1 ; I ' rot. 00 I \ó ~1 IC II "1.1 ('1,1 ~ ~ r-- ; , q, j:. ,'I!, I ' I ''''I : I ¡ : ! ' ,>!' l'JJ' ,.~"I 0011"'1-:-: 'I'::J: I I, I 1 I' I I ' , I ' I I' L I ! , : I , : I ! ' I : ' : I I : I I ' , i : ' I I ¡ I ! ' en ~ -';~-0~-;-~ol~T~I~-;-~~!I'-~-;T~j;;r-oiOlo1~' 01 0 -c;l" 0 ~r01~+, 0' o'-~1-~c-lr~h- ~ ' I I-! !! 1 I I 'I : 1 I I' I I ~ '... 'i; , , I ' I , " ,I, I ' : I' I I I I ,I I I ,..., I... .:: ! ' ' I: ! I' I I I " I I ' , 1 I ' I ' : _,L ,___ __-L-+ _~__: 1 ! _ _ ___ __J__L--J__-+-+ _;_ _ _ _': :,' +----L ~-Ll ~ 0 0' 01 0' 0 o¡ o~o 010 011 "'! "'I ~18'~' 0: "'~ '" ~F-R-~r, "', ~I ~I oj ~---- ~..: .,:! Ii Iii I, 1 i : ;l ;' '" i . hti ' ¡ ! ; I il +1 hi ~' : I ! : ~ ,: ¡ I ! ¡ I:; "I"~: ,¡, LJ i ~. ~~~3' ª! OC01~[~' o¡-.~ ~¡o r: ~o:I*·'-lT: ·rl!·· ·1·1rll~ .:: .,-~--l-+l~--J-J- i_Llj__~--L~ j _~ I I 1__+_ j-l' I I Lk ~ g;~' 01 ~1~: 01 ~i::: ;1 :;;10101 0 ~I ~I~! or 0) ~o 0 0, 01 OJ 0: 01 0; $1 ;!::1 o¡--;¡ § .!i '" Ñ: 00' , 1 ',' i,::;i:::' 00 ;:}, -', '. ! '::;;....1 ~ , 1 Ii! ¡ 'I "I "'I :;Ii "'I I ,"I -, "" I 'I ' ' I ' , '-, " I ~ , ~ I ! 1 ; i ; ¡ . ¡ 1 ! 1 I I ! I M ~-;;_j--;;l.-.;t-.;!-=~d-;; : ;;;-;;t-;;+:~+-é 810+ .;1 ;;-¡;; ,;;+-c.i, ",~--", --~+ õ ,-;; ~-;;r-~t;;+;;+-I' .; ,.:- - ¡! ! 1 I!! : -:.j I"':.':!-: : ! I : : : ! : ¡ I !! i t ~ , ¡: I ' ¡ ,I ': J :~,~I I ! , I I ' ! i ~ ,I i:: ¡ 10 Lc~-t-_L::f-~---L-L -+-n-'---t-j--+-!--+ -i ___~-J.,__~=L'"'~----L+__Ll-+_:_¡ _--1!_LL_t_,L__;_=- o 0; 0: <:II 0; 0 I <:II: 0 i o! 0, 0, <:II 0; 0' 0 ¡ 0: 0 I 0 ¡ 0 I ....1 -, 0 [ 0" 0: o! 0, 0 ¡ 0: 0: õ'1 0, I 0 0 ~ ° N æ I . t . i . , SI ~I ¡I' ~, ',r--, I 1 . 00 0\ .!! ¡ : i i i ÑI"':: t . : d: 2: ;¡ ã ~ s,ª-c/'-;;'~"~ 0, Q;á~~- ~.'~,!-Q~,:-f_IQj-Q':-!: .....-.i, :'Il~,: Qt~Q-!,~-Q-:,:'QtQLÓ,,;-Q¡,!-~i ol~;,:'QÎ,!~~,,:-- I oô ..¡, Ñ ! ~~ ~: ~i ,..:' -. - ¡ ¡ N, i· I ~I . ~ Õ : i I -, I i ¡, ¡ 1 ¡ I I 10 +-~--L -1. :-T--¡-_L-+ --+ J --;-1' 1 t¡-- ~;'ë!~~ i " ,i:--)-;- 8!: , !i ii' '" '" ::ii .~; cl I' ~ t: ! I 51'ile'ff iij '8'I~i,~;,:i:I' s ~ ~ I '~~Ie« ~I:; 1-& ~1!,'58.§,ii ." ~,8 ,r .r <Ì! 'j¡, _.H_',. "',' ]',; 11 ]! i iJ c,!i ~ j:'- ~' r "" !'3 !'3 I 1! ~¡ :;, .ì!. b, ~I b! ~ s. ~: Ï ~ u I j ~,:a! ~ 01 1;1' ~I J'<¡ 313: 3:2'S ·êi.- i ]!] ~o ~ ~. ~ u, ztd. ~~~'818!ð!~ M~: ~ ü 8: æ _ ! i \J ... ___.1. \J '" t ; , , ' .. --~_.- '--,-"'7"-"- , I ; ~ ~ < ~ ii e ~ ';; 0 u is;; IÊ' I; It: ~¡ 'C Ii 'C I 8- !i .J! ;;;, ~ ., ., ., ;c .! '" .. " ,< ~ is r ;J ~ g~ ·æ .'( ~: 1 c: ¡ 3 c: I .~¡~ ]I~ r ¡¡¡ ~! Æ, :s u· g~',' c;¡ cg! J1 f -g' . Ii .- 1: S' lot <.a:I UIU;g,.. JEFFERSON COUNTY FISCAL YEARS 2004 AND 2005 COUNTYWIDE COST ALLOCATION PLAN PORT TOWNSEND, WASHINGTON I hereby certify that the information contained in the attached Jefferson County Indirect Cost Allocation Plan to be used during the fiscal years ending December 31, 2004 and 2005 complies with the Office of Management and Budget Circular A-87 and uses the implementing instructions contained in the Guide OASC-IO published by the Department of Health and Human Services. It was prepared using actual costs for fiscal year 2003. 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. ~ Date ~ft,. ~rJ- Jefferson County Auditor ~{ID'f Date (Exhibit A) iF ..~"':";¡;ff;,':, ~" r ".IE'. '....',.. :nE" ,·.,':,'.'·'.,.,_:',),2",.i<œ'·,,·~"······"'·....'.' > ....... ..; -," .... .,'-' -:.,.~ '. ' .. _ , ".', ".-i :"."" I."''''' ,:;' ',-, : .. ;:-. ..,' ,..-. '::;-,- ,'......:.. ,:.".. - . ~;",/: ',;', ,,-:'- ·~.i i: _.. :.,- _;.. :~< .;". -"',,.:-,:"".. "'-"-":"~_ :"0':../" ;,' '·_·.:,":',':<~1"'; COST'ALLOCATIÖNPLAN . - " .. - INDIRECTCOSTÞRQPÖSAL FQR.F1SCALY&AR$·iNÐ1'NG'_~,3"j,_;_200,S ';.- ,,"-;,;" ','. ,;·",'~-<'·i<.;'>-,;·.~~·- -:,<.:~:'.-.. ::::'-;'-'~'.:_;,,';"<{'--::: \.: " '-',"." " " " ,.j:. ".. . -' '", .. . ,'~Îfte't)fib.ø~.' .. ,,' '.', ' ·~,,'~.wrrøa , .' ,.' P.ø.~~ POrtT~WA9&348 Jefferson County Cost Allocation Plan and Indirect Cost Proposal For Fiscal Years Ending December 31, 2004 and 2005 Table of Contents Introduction Certification Exhibit A Organizational Chart Exhibit B Employee Overhead Cost Exhibit C Indirect Cost Rate Exhibit D Summary of Stepdown Allocation Exhibit E Divisional Summary Allocation Exhibit F Detailed Administrative Allocation Exhibit H a. Detailed Allocation for Fiscal Year 2003 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2003 This section shows the classification of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2003 This section provides other detail costing schedules when it is necessary to further clarify the cost make-up of an indirect cost center. Schedules 1. Building Depreciation County Courthouse 2. Building Expense Castle Hill 3. Building Depreciation Correctional Center 4. Equipment Depreciation 5. Facilities Courthouse 6. Facilities Correctional 7. Facilities (future) 8. Public Services/County Administrator 9. County Administration/Non Departmental 10. Clerk of the Board 11. Personnel 12. Information Services 13. General Insurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasurer's Office ' 18. State Examiner 19. Civil Service JEFFERSON COUNTY FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL For the Fiscal Years 2004 and 2005 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 2004 and 2005. 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: I. Central Services Cost centers or departments that provide services, usually administrative in nature, to other departments. 2. Operating Departments Cost centers or departments that provide services according to their respective purposes, primarily to the general public. 3. Allocation Basis A quantitative measurement related to service provided by central service departments to operating departments. Source of Data All cost information comes from the Budget and financial reports maintained in the general ledger for the fiscal year ended December 31, 2003. Information related to the allocation statistics comes from other non-accounting information maintained in the central'service departments. Methodology This document represents a central service cost allocation plan as defined in OASC-IO, with modifications to meet the local conditions. The development of this central service cost allocation plan uses the following steps: I. Determine the total administrative cost for the County organizational structure. 2. Reduce the total cost of Central Service departments/division by the revenues collected from other departments/divisions for internal service programs (Exhibit H, B Schedules). 3. Provide administrative descriptions for the central service departments. 4. Calculate allocable costs for each central service activity after adjusting for costs which are unallowable under Federal guidelines (Exhibit H, B Schedules). 5. Determine the basis of allocation for each central service cost center (Exhibit H). 6. Allocate administrative costs of all operating departments to divisions (Exhibit H, A Schedules). 7. Determine those central service cost centers which provide, based on the allocation statistics, significant support to other central service cost centers. Allocate the costs related to these central service activities to all of the activities, including other central service activities (Exhibit H, a Schedules). The development for the indirect rate proposal uses the following steps: I. Determine the total costs of all operating divisions and cost centers within each County department (Exhibit H). 2. Determine the Total Actual Indirect Costs (Exhibit G). 3. Compute the indirect rates by dividing the Total Actual Indirect Costs for each operating activity by the Actual Direct Cost (Exhibit C). COUNTY ORGANIZATION CHART The following chart shows the organization of Jefferson County. (Exhibit B) <- r- CD &. I; ¡¡ D O:E S' õI D 2QO :~g gä;! ::J<- Q.!ii :!~ a; -"" :;¡. ~ 0. Ii! < or § ~ ~ Z "T\ ~. S 0 :~ c:: 'T\ ~> .~ .. ~~ 'aJ aJ:!: §~ : Ii: Ii: CD g, i!:' :a a[ 3~ 0 ~~ -< g CD 0 ![ -< . 0 : ~~ ~ ~ :CD~g-<~~ :l2iigr¡CD :ªt~maa~ .. 3 ~' : ~~. s¡, ~ : ~ ~ . ::J ~ n >0 ~§: ÕÕQO 00 -<2 aJD 'f' ~~ [£ ~ '11 0 CD m<- 2, CD ~ ~ d. ~'2 §, >õ a:: 33- 0. '0 gij¡ :5.3 !ì!: ª-~~ ~~ ::>. ílen~ az -<~ ;Þ: CDf ~ aJo 0.' <. ::J. < Ii:- 0: ::J i!:' aK: o. D S!: -<: -< æ ar. CD .. O. Q). a: en, i '11 iIï aJ ::J ::J Ii: 2- en ~ ::J a D aJ1I '0 ~~ s¡, 3 0 :I: ~ 3 Z ::J ª- 0. aJq ~. ~ !f : 0 -< g~ ::J ~~ > . 0. r- :5. m m .. aJ~ .oaJ 0 ~g -< go &fa a if g9. g ::J ~ :I: o ~ aJ::J gD a~ o ~ en 2- a: if aJ~ ~ g ii a> > 0. ~. , -< 'T\ g- o. aJO gg a~ ø- o or s: Q. if I; =~ ~en :5,8 ~~ ~~ r¡ ~. a_ '11 ., ;! > 0. < or o -< aJ g a ...-...... .0 "'~m :·W~2'2- . c:: g ::J ::J å: » : ~ ªS ~å c : a- ~ QDO __~~~ 9: : > Õ a. "" ., 'f' >. 0. . ~~ Ii ~: "". <. -?: .....r CD. 0: ~ CD. 11: [ i~ ::J. if: o~i. õõ< ~m'T\~ 5 ~ 0'''''''', ::umõ' QOg,~ !no aJ~mC/)j'1l -::uæ mm a.i'~: I ~! i ,-. QD = g ::1~ CD iii' ;0 ~ ::J ...,.,.,.,.,.... 'i:~f.lf¡ ::> a~ iii' § men ~~~i?f- < 1~ ., i;r go CD" 1~ J'i a a ~~;or- 0 ~ #- i l....,.,... 0 » 3 0.- CD ª.o c. ~ ~> aJor-'1I 30 C/) 0 æ,~g~ 00 2:g - ~ ~.c 9,!!,D '" !:!o 0 :J ð.gS'&> ~a ""CD :J" m~ O::J (1)'< i i ! ~ ..,.,.,.,... r-~ 11)'< ::J_ fi1 °c .. '1Iz 0 ¡~Iï iJi::¡ ., :§ g :5.5 z-< t~ .... >~~~g-&> 2·g<E:5.3 i.¡'~i!!.g~ ff21~~~ [ ~ ~ ~ ~ m .,.,.,.,... :QiZ!f '1IK: g ålS!: <= 11 o ::J !n :I: m:I:~ ;Oc <~.... ë')~::r c: o 'T\;o'1l;om '5'CD"gª- ¡¡¡g~o.::J g'!:ºi -On~::J en::> EiiJD .,.. CD i 8' en--""~ S. !!!.::>CD H .. s, H 00~g' ~.~ ~f 4'g~3 . CD::J CD._._...I ~~ a gi ~o~ g~~ ""1;0 ~ '11 !__.....___ ~I~' i1 5' 2:'5 '0 1;: :E. ¡¡ :r: 11: ~: !: If: O<>~QO °iïê"ã:~~ iª-gg' i :E<:g '11 r I' ~ (...----- ~ ~ g ~ Ii! 2 i ifi=¡~ :IIC1.fþ= nl'8~ ! ª i}~. ..._" g~ "3 ! <-en ~ c:: !l =0 CD ~ en 0....---- CD2 ~~ i " o ![ c... :J. C 0 C. .. ceo (1) 0 C ;:¡. . C- CD ::a: mCD - .., CD U) (') 0 ....~ o "'0 ~O CÐ c: ~ .... '< ... . .' EMPLOYEE OVERHEAD COSTS FOR THREE DEPARTMENTS The following schedule computes the costs associated with an employee for three representative departments within the County. The schedules show the average employees salary, their related services and supplies, any departmental administrative support provided to the individual, and the administrative support provided by other County Departments. Schedule 1 Auditor's Office Schedule 2 ER&R Fund Schedule 3 Sheriffs Department (Exhibit C) Jefferson County Employee Costs for Three County Offices Overhead Rate for Employees in Auditors Office Median Salary Excluding Auditor Costs $33,303 Percent of Salary o Fringe Benefits 10,875 32.65% Services and Supplies 2,460 7.39% County Wide Overhead 4,772 14.33% Total $51,409 54.37% Overhead Rate for Employees in ER & R Fund Percent Costs of Salary Median Salary of ER & R $34,971 0 Fringe Benefits 17,797 50.89% Services and Supplies 16,089 46.01% County Wide Overhead 4,396 12.57% Total $73,253 109.47% Overhead Rate for Employees in Sheriffs Department Percent Costs of Salary Median Salary of Sheriff Patrol $48,738 0 Fringe Benefits 15,154 31.09% Services and Supplies 14,818 30.40% Sheriff Departmental Admin 13,308 27.30% County Wide Overhead 10,828 22.22% Total $102,845 111.01% (Exhibit C-l) INDIRECT COST RATES The following schedules compute the indirect cost rates for fiscal years 2004 and 2005. These rates were computed using actual costs for fiscal year 2003. The County is computing the rates with both a County-Wide Component and a Departmental Component. The County-Wide Component represents the costs of services provided to each department by other servicing departments. The Departmental Component represents the costs of services provided to a department by administrative staff within that department. Schedule 1 Fiscal year 2004 and 2005 County-Wide Indirect Cost Rates. Schedule 2 Fiscal Year 2004 and 2005 Indirect Cost Rates. (Exhibit D) Jefferson County County-Wide Cost Allocation FY 2004/2005 Using 2003 Costs Total Costs not Indirect Direct Fringe & All Department Cost Allowable Costs Salarv Other Direct Assessor 586,969 431,267 155,701 Auditor - Accounting 104,437 104,437 Auditor - Payroll 63,889 63,889 Auditor - Management 88,816 22,203 22,203 32,440 11,970 Auditor - License/Recording 160,181 109,435 50,746 Auditor - Elections 168,711 79,665 89,046 Clerk of the Court 370,226 268,975 101,251 County Adm 202,195 202,195 BOCC 359,006 263,225 95,780 Board of Equalization 4,935 3,525 1,410 Civil Service Commission 2,758 2,758 Planning Commission 9,997 5,724 4,273 Safety & Security 159,989 52,711 48,984 58,294 District Court 664,125 400,500 263,625 Juvenile Services 758,750 337,539 421,211 Prosecutor-Criminal 542,562 402,851 139,711 Prosecutor-Civil 127,382 100,498 26,884 Prosecutor-Child Support 46,602 33,120 13,482 Prosecutor-Crime Victims 67,422 48,255 19,167 Prosecutor-Coroner 26,649 26,649 Sheriff-Adm 564,775 3,200 350,629 210,946 Sheriff-Investigation 228,232 150,235 77,997 Sheriff-Patrol 962,594 587,036 375,558 Sheriff-Traffic 449,496 288,293 161,203 Sheriff-Jail 906,339 492,769 413,570 Risk MgmUSearch & Rescue 3,924 ~,924 Superior Court 367,038 68,747 298,291 Treasurer & O&M 311,422 59,086 104,599 91,678 56,060 Non-Dept.-State Auditor 17,958 17,958 Non-Dept.-Insurance for Cnty 719,685 185,225 476,373 58,087 Non-Dept.- Training Support 32,115 32,115 Non-Dept. -Miscellaneous 19,217 19,217 Non-Dept-Interfund Pymnt 759,908 759,908 Auditor's O&M 56,537 56,537 Boating Safety 19,882 13,208 6,675 WSU Learning Center 370,551 90,453 280,098 Community Services 194,076 194,076 4-H 105,495 60,056 45,440 E-911 Jeff Com 793,633 335,699 457,934 Grant Management 281,556 281,556 Watershed Planning 322,812 322,812 Hotel-Motel 398,134 398,134 Health & Human Services 3,277,217 1,588,544 1,688,672 Natural Resources 359,039 129,689 229,350 Animal Services 214,778 93,768 121,010 (Exhibit D, Schedule 1) Jefferson County County-Wide Cost Allocation FY 200412005 Using 2003 Costs Total Costs not Indirect Direct Fringe & All Department Cost Allowable Costs Salary Other Direct Mental Health 38,000 38,000 JC Drug Fund 20,352 20,352 Law library 9,054 9,054 Community Development 1,137,933 685,717 452,216 Federal Forest Title III 342,742 342,742 Veterans Relief 18,275 18,275 Water Pollution Control Loan 36,274 36,274 Parks & Recreation 427,318 191,212 236,106 County Parks Improvement 96,701 33,583 63,117 Special Projects 278,973 48,332 64,940 165,701 Post Harvest Timber Management 1,801 137 1,664 Roads 5,779,016 538,698 1,634,353 3,605,965 Facilities 775,802 449,161 326,641 Depreciation allowance-Courthouse 93,517 93,517 Flood/Stormwater Mgmt 130,377 65,000 17,539 47,838 Quilcene Flood Control 86,265 19,067 20,099 47,100 Construction & Renovation 1,256,101 104,374 1,151,727 County Capital Improvement 2,457,121 2,457,121 HJ Carroll Park Fund 6,871 3,732 3,139 County Building Fund 195,410 195,410 Community Investment 573 573 Conservation Futures 160,032 160,032 Solid Waste 2,056,834 321,406 244,776 1,490,651 ER&R 1,613,918 1,613,918 Information Services 1,194,079 845,672 348,407 Total 34,465,354 7,326,274 1,864,261 9,907,271 15,367,548 Indirect Cost Rate Computation: Identifiable Indirect Cost= 1,864,261 Direct Salaries & Wages= 9,907,271 18.82% (Exhibit D, Schedule 1) Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2003 Department Health Division Juvenile & Family Court Planning Commission Weed Control Board Parks & Recreation Building Inspection Planning Department Prosecutor Non-Support Sheriff Sheriff Jail Natural Resources Substance Abuse Development Disabilities County Roads Solid Waste Equipment Rental E911 JeffCom Total Direct Cost (I) 3,277,217 758,750 9,997 o 427,318 742,608 826,389 36,539 2,559,880 855,480 o o o 3,768,793 798,049 996,189 793,633 Indirect Cost County-Wide Indirect (Exhibit E-5) (2) 212,290 93,103 4,160 o 59,985 55,441 152,984 12,299 305,731 285,316 18,525 o o 113,273 38,307 30,234 74,721 (Exhibit D, Schedule 2) Indirect Cost Rate Col-2/ Col-1 (3) 6.48% 12.27% 41.61% 0.00% 14.04% 7.47% 18.51 % 33.66% 11.94% 33.35% 0.00% 0.00% 0.00% 3.01% 4.80% 3.03% 9.42% SUMMARY OF THE FISCAL YEAR 2003 COST ALLOCATION STEPDOWN The following schedule is a summary of the cost being allocated in cost allocation stepdown. Column I of Exhibit E, schedule 1, shows the total administration cost being allocated and the amount being allocated from each cost center. The last column of Exhibit E, schedule 4, shows the cost allocated to each operating division. It identifies the total indirect cost allocated to each operating division. (Exhibit E) Jefferson County Summary Allocation for Fiscal Year 2003 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Central Service Costs 0 County Courthouse $86,878 ($86,878) Castle Hill 126,192 0 ($126,192) Correctional Center 96,491 0 0 ($96,491) Equipment Depreciation 43,211 0 0 0 ($43,211) Facilities Courthouse 244,027 2,862 0 0 829 Facilities Correctional 160,040 0 0 0 427 Facilities DSHS 4,790 0 0 0 0 Public Services/County Admini~ 30,296 2,656 0 0 185 County AdministrationINon Del 203,516 0 0 0 0 Clerk of Board 58,371 438 0 0 49 Personnel 92,218 976 0 0 69 Infonnation Services 348,407 5,696 0 0 1,038 Cìenerallnsurance 476,373 0 0 0 0 Prosecuting Attorney 132,808 2,301 0 0 0 Auditor Payroll Actg 59,781 488 0 0 246 Auditor-Cìeneral Ledger 128,476 976 0 0 369 Treasurer's Office 104,599 5,533 0 0 801 State Examiner 17,958 0 0 0 0 Civil Service 2,758 0 0 0 0 Direct Activities Assessor 8,000 0 0 1,559 Auditor-Licensing 4,427 ,0 0 2,005 Auditor-Elections 2,102 0 0 833 Board of Equalization 0 0 0 0 Clerk of Board 438 0 0 20 Commissioners Office 5,287 0 0 409 Planning Commission 0 0 0 0 Weed Control/Marine Resource 0 0 0 0 Cooperative Extension 0 0 0 2,579 District Court 9,432 0 0 1,194 (Exhibit E, Schedule 1, 1 of2) Jefferson County Summary AlIocation for Fiscal Year 2003 County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Juvenile Services 7,405 0 0 894 Parks & Recreation 0 0 0 2,343 Plnng. & Community Dp. 0 0 0 197 Prosecuting Attny.-Crim 7,302 0 0 0 Prosecuting Attny.-Chld 1,555 0 0 0 Coroner 0 0 0 0 Sheriff 1,027 0 25,196 14,156 Sheriff-Jail 0 0 69,789 6,067 E911 JeffCom 0 0 1,506 2,430 Superior Court 12,471 0 0 0 Human Services Admin. 0 (12,037) 0 0 Natural Resources 0 (1,581) 0 0 Substance Abuse 0 0 0 0 Developmental Disabilities 0 0 0 0 County Fair 0 0 0 0 Law Library 0 0 0 0 4-H After School 0 0 0 0 County Road Admin. 0 0 0 0 County Road Design 0 0 0 0 County Road Maintenance 0 0 0 0 Solid Waste 0 0 0 0 Equipment Rental 0 0 0 0 Permit Center 0 (10,570) 0 260 Animal Contrl Services 0 0 0 937 Clerk of the Court 5,505 0 0 3,317 Outside Services 0 0 0 0 Billed Services 0 150,380 0 0 TOTAL COSTS $2,417,190 (Exhibit E, Schedule 1,2 of2) Jeffefson County Summary Allocation fOf Fiscal Year 2003 Facilities Facilities Facilities Public County Organizations Courthouse Correctnl. DSHS Services Administ. (6) (7) (8) (9) (10) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse ($247,718) Facilities Correctional 0 ($160,467) Facilities DSHS 0 0 (4,790) Public Services/County AdminÌ! 7,811 0 0 ($40,948) County AdministrationINon Del 0 0 0 671 ($204,187) Clerk of Board 1,289 0 0 301 561 Personnel 2,870 0 0 219 887 Infonnation Services 16,755 0 0 1,615 3,350 Cìenerallnsurance 0 0 0 137 4,580 Prosecuting Attorney 6,767 0 0 0 1,277 Auditor Payroll Actg 1,435 0 0 0 575 Auditor-Cìeneral Ledger 2,870 0 0 0 1,235 Treasurer's Office 16,276 0 0 0 1,006 State Examiner 0 0 0 0 173 Civil Service 583 0 0 0 27 Direct Activities Assessor 23,534 0 0 0 5,643 Auditor- Licensing 13,021 0 0 0 2,231 Auditor-Elections 6,184 0 0 0 1,622 Board of Equalization 0 0 0 0 47 Clerk of Board 1,289 0 0 0 1,139 Commissioners Office 15,553 0 0 0 2,313 Planning Commission 0 0 0 0 96 Weed Control/Marine Resource 0 0 0 0 0 Cooperative Extension 0 0 0 756 3,563 District Court 27,746 0 0 0 6,385 (Exhibit E, Schedule 2, I of2) Jefferson County Summary Allocation for Fiscal Year 2003 Facilities Facilities Facilities Public County Organizations Courthouse Correctnl. DSHS Services Administ. (6) (7) (8) (9) (10) Juvenile Services 21,783 0 0 0 7,295 Parks & Recreation 0 0 0 1,856 4,108 Plnng. & Community Dp. 0 0 0 3,557 9,416 Prosecuting Attny.-Crim 21,480 0 0 0 5,268 Prosecuting Attny.-Chld 4,574 0 0 0 448 Coroner 0 0 0 0 256 Sheriff 3,020 41,902 0 0 24,611 Sheriff-Jail 0 116,061 0 0 8,225 E911 JeffCom 0 2,504 0 0 7,630 Superior Court 36,683 0 0 0 3,529 Human Services Admin. 0 0 0 10,260 31,508 Natural Resources 0 0 0 830 3,452 Substance Abuse 0 0 0 0 0 Developmental Disabilities 0 0 0 0 0 County Fair 0 0 0 0 0 Law Library 0 0 0 0 87 4-H After School 0 0 0 646 1,014 County Road Admin. 0 0 0 4,907 36,234 County Road Design 0 0 0 638 0 County Road Maintenance 0 0 0 8,584 0 Solid Waste 0 0 0 2,240 7,673 Equipment Rental 0 0 0 1,884 9,577 Permit Center 0 0 0 1,068 1,524 Animal Contrl Services 0 0 0 780 2,065 Clerk of the Court 16,195 0 0 0 3,559 Outside Services 0 0 4,790 0 0 Billed Services 0 0 0 0 TOTAL COSTS (Exhibit E, Schedule 2, 2 of2) Jefferson County Summary Allocation for Fiscal Year 2003 , Clerk of Information General Prosecuting Organizations Board Personnel Services Insurance Attorney (11) (12) (13) (14) (15) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County AdminÜ County AdministrationINon Del Clerk of Board ($61,010) Personnel 220 ($97,458) Information Services 1,366 2,190 ($380,417) C1enerallnsurance 116 186 1,293 ($482,684) Prosecuting Attorney 414 664 4,629 4,764 ($153,624) Auditor Payroll Actg 232 371 2,586 2,661 1,384 Auditor-C1eneral Ledger 493 791 5,508 5,669 0 Treasurer's Office 1,116 1,789 12,464 12,828 1,384 State Examiner 0 0 0 0 0 Civil Service 0 0 0 0 0 Direct Activities Assessor 2,348 3,764 26,221 26,986 2,768 Auditor-Licensing 1,042 1,671 11,637 11,976 0 Auditor-Elections 463 742 5,172 5,323 2,076 Board of Equalization 35 56 388 399 0 Clerk of Board 463 742 5,172 5,323 0 Commissioners Office 688 1,103 7,680 7,904 53,976 Planning Commission 65 104 724 745 2,076 Weed ControllMarine Resource 0 0 0 0 0 Cooperative Extension 639 1,025 7,137 7,345 1,384 District Court 2,077 3,330 23,196 23,872 0 (Exhibit E, Schedule 3, I of2) Jefferson County Summary Allocation for Fiscal Year 2003 Clerk of Information General Prosecuting Organizations Board Personnel Services Insurance Attorney (11) (12) (13) (14) (15) Juvenile Services 1,894 3,037 21,153 21,770 0 Parks & Recreation 1,570 2,517 17,533 18,044 0 Plnng. & Community Dp. 3,008 4,822 33,591 34,571 56,744 Prosecuting Attny.-Crim 1,864 2,988 20,817 21,424 0 Prosecuting Attny.-Chld 204 327 2,276 2,342 0 Coroner 0 0 0 0 0 Sheriff 6,829 10,948 76,259 78,482 0 Sheriff-Jail 2,987 4,789 33,359 34,331 0 E911 JeffCom 2,079 3,334 23,222 23,899 0 Superior Court 255 408 2,845 0 0 Human Services Admin. 8,676 13,910 0 99,720 5,536 Natural Resources 702 1,125 0 8,064 0 Substance Abuse 0 0 0 0 0 Developmental Disabilities 0 0 0 0 0 County Fair 0 0 0 0 0 Law Library 0 0 0 0 0 4-H After School 546 876 0 6,281 0 County Road Admin. 4,149 6,652 0 0 2,768 County Road Design 540 865 0 0 1,384 County Road Maintenance 7,259 11,638 0 0 1,384 Solid Waste 1,894 3,037 0 0 1,384 Equipment Rental 1,593 2,554 0 0 0 Pennit Center 903 1,448 10,085 10,379 19,376 Animal Contrl Services 660 1,058 7,370 7,585 0 Clerk of the Court 1,621 2,599 18,102 0 0 Outside Services 0 0 0 0 0 Billed Services 0 0 0 0 0 TOTAL COSTS (Exhibit E, Schedule 3, 2 of2) Jefferson County Summary Allocation for Fiscal Year 2003 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminh County Administration/Non Del Clerk of Board Personnel Infonnation Services C1enerallnsurance Prosecuting Attorney Auditor Payroll Actg ($69,758) Auditor-C1eneral Ledger 498 ($146,884) Treasurer's Office 1,127 548 ($159,472) State Examiner 0 0 0 ($18,131) Civil Service 0 189 39 $3 ($3,598) Direct Activities Assessor 2,370 1,059 774 586 0 Auditor-Licensing 1,052 208 4,952 97 0 Auditor-Elections 468 2,128 348 169 0 Board of Equalization 35 66 0 5 0 Clerk of Board 468 284 0 72 0 Commissioners Office 694 1,021 90 287 0 Planning Commission 65 274 0 10 0 Weed ControllMarine Resource 0 0 0 0 0 Cooperative Extension 645 3,688 800 370 0 District Court 2,097 7,669 4,952 663 0 (Exhibit E, Schedule 4, lof2) Jefferson County Summary Allocation for Fiscal Year 2003 Auditor Auditor Treasurer's State Civil Organizations Payroll Gen. Ledg. Office Examiner Services (16) (17) (18) (19) (20) Juvenile Services 1,912 4,132 1,070 758 0 Parks & Recreation 1,585 7,556 2,489 385 0 Plnng. & Community Dp. 3,037 2,355 929 759 0 Prosecuting Attny.-Crim 1,882 1,749 258 675 0 Prosecuting Attny.-Chld 206 284 39 46 0 Coroner 0 265 26 24 0 Sheriff 6,894 7,546 4,101 2,257 2,503 Sheriff-Jail 3,015 3,196 1,548 855 1,095 E911 JeffCom 2,099 2,544 2,682 793 0 Superior Court 257 8,615 0 367 0 Human Services Admin. 8,759 11,310 31,376 3,274 0 ~aturalResources 708 2,780 2,025 421 0 Substance Abuse 0 0 0 0 0 Developmental Disabilities 0 0 0 0 0 County Fair 0 3,272 4,204 0 0 Law Library 0 142 529 9 0 4-H After School 552 1,352 387 105 0 County Road Admin. 4,189 9,314 3,417 1,478 0 County Road Design 545 0 0 0 0 County Road Maintenance 7,328 0 0 0 0 Solid Waste 1,912 5,910 12,599 1,658 0 Equipment Rental 1,608 9,872 2,102 1,043 0 Permit Center 912 785 18,893 377 0 Animal Contrl Services 666 1,835 7,454 215 0 Clerk of the Court 1,636 690 5,287 370 0 Outside Services 10,538 44,246 46,103 0 0 Billed Services 0 0 0 0 0 TOTAL COSTS (Exhibit E, Schedule 4, 2 of2) Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Admini~ County AdministrationINon Del Clerk of Board Personnel Infonnation Services (}enerallnsurance Prosecuting Attorney Auditor Payroll Actg Auditor-(}eneral Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor-Licensing Auditor-Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Weed Control/Marine Resource Cooperative Extension District Court Jefferson County Summary Allocation for Fiscal Year 2003 Total Costs (21) 105,613 54,317 27,629 1,031 15,409 97,005 4,160 o 29,930 112,613 (Exhibit E, Schedule 5, I of2) Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny.-Crim Prosecuting Attny.-Chld Coroner Sheriff Sheriff-Jail E911 JeffCom Superior Court Human Services Admin. Natural Resources Substance Abuse Developmental Disabilities County Fair Law Library 4-H After School County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services TOTAL COSTS Jefferson County Summary Allocation for Fiscal Year 2003 Total Costs (21) 93,103 59,985 152,984 85,708 12,299 571 305,731 285,316 74,721 65,428 212,290 18,525 o o 7,476 767 11,760 73,109 3,971 36,193 38,307 30,234 55,441 30,624 58,881 105,677 150,380 $2,417,190 (Exhibit E, Schedule 5, 2 of2) COST ALLOCATION SUMMARY FISCAL YEAR 2003 The following schedule is a summary of indirect cost allocations by the Operating Divisions. This schedule shows the amount each division was allocated from each of the indirect cost centers. (Exhibit F) Jefferson County Divisional Summary Allocation for Fiscal Year 2003 County Roads County Roads County Roads Solid Equipment Admin. Design Maintenance Waste Rental County Courthouse 0 0 0 0 0 Castle Hill 0 0 0 0 0 Correctional Center 0 0 0 0 0 Equipment Depreciation 0 0 0 0 0 Facilities Courthouse 0 0 0 0 0 Facilities Correctional 0 0 0 0 0 Facilities DSHS 0 0 0 0 0 Public Services/County Admini! 4,907 638 8,584 2,240 1,884 County Administration/Non Del 36,234 0 0 7,673 9,577 Clerk of Board 4,149 540 7,259 1,894 1,593 Personnel 6,652 865 11,638 3,037 2,554 Infonnation Services 0 0 0 0 0 C1enerallnsurance 0 0 0 0 0 Prosecuting Attorney 2,768 1,384 1,384 1,384 0 Auditor PayrollActg 4,189 545 7,328 1,912 1,608 Auditor-C1eneral Ledger 9,314 0 0 5,910 9,872 Treasurer's Office 3,417 0 0 12,599 2,102 State Examiner 1,478 0 0 1,658 1,043 Civil Service 0 0 0 0 0 Total 73,109 3,971 36,193 38,307 30,234 (Exhibit F, Schedule 1) DETAIL ALLOCATION OF ADMINISTRATIVE COSTS The following schedules show the allocation of each indirect cost center and the detail of the indirect cost center make-up. Listed below are the sections that each schedule may include: Administrative Description This section provides a narrative of the related schedule. a. Detailed Allocation for Fiscal Year 2003 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2003 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2003 This section provides other detail costing schedules when it is necessary to further clarify the cost make-up of an indirect cost center. Listed on the following page are the schedules and their related numbers included in this exhibit. (Exhibit H) INDIRECT COST SCHEDULES Schedules I. Building Depreciation County Courthouse 2. Building Expense Castle Hill 3. Building Depreciation Correctional Center 4. Equipment Depreciation 5. Facilities Courthouse 6. Facilities Correctional 7. Facilities Future 8. Public Services/County Administrator 9. County Administration/Non Departmental 10. Clerk of the Board II. Personnel 12. Information Services 13. General Insurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasurer's Office 18. State Examiner 19. Civil Service County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 County Courthouse Building Depreciation The Building Depreciation Costs represents depreciation on the County Courthouse. The county courthouse acquisition costs is estimated to be $275,610. The use allowance is computed on a fifty year estimated life or $5,512 per year. Capital Improvements since 1988 total $2,220,117 The use allowances are computed on a 25 year estimated life and, as of 2003, total $93,517 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-l) Jefferson County Detail Allocation for Fiscal Year 2003 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Central Service Costs County Courthouse 21,903 100.00% ($86,878) ($86,878) Castle Hill 0 0.00% 0 0 Correctional Center 0 0.00% 0 0 Equipment Depreciation 0 0.00% 0 0 Facilities Courthouse 722 3.29% 2,862 2,862 Facilities Correctional 0 0.00% 0 0 Facilities DSHS 0 0.00% 0 0 Public Services/County Admini~ 670 3.06% 2,656 2,656 County AdministrationINon Del 0 0.00% 0 0 Clerk of Board III 0.50% 438 438 Personnel 246 1.12% 976 976 Infonnation Services 1,436 6.56% 5,696 5,696 Cìenerallnsurance 0 0.00% 0 0 Prosecuting Attorney 580 2.65% 2,301 2,301 Auditor Payroll Actg 123 0.56% 488 488 Auditor-Cìeneral Ledger 246 1.12% 976 976 Treasurer's Office 1,395 6.37% 5,533 5,533 State Examiner 0 0.00% 0 0 Civil Service 0 0.00% 0 0 Direct Activities Assessor 2,017 9.21% 8,000 8,000 Auditor-Licensing 1,116 5.10% 4,427 4,427 Auditor-Elections 530 2.42% 2,102 2,102 Board of Equalization 0 0.00% 0 0 Clerk of Board 111 0.50% 438 438 Commissioners Office 1,333 6.09% 5,287 5,287 Planning Commission 0 0.00% 0 0 Weed ControllMarine Resource 0 0.00% 0 0 Cooperative Extension 0 0.00% 0 0 District Court 2,378 10.86% 9,432 9,432 (Exhibit H, Schedule 13, I of2) Jefferson County Detail Allocation for Fiscal Year 2003 County Courthouse Organizations Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) Juvenile Services 1,867 8.52% 7,405 7,405 Parks & Recreation 0 0.00% 0 0 Plnng. & Community Dp. 0 0.00% 0 0 Prosecuting Attny.-Crim 1,841 8.41% 7,302 7,302 Prosecuting Attny.-Chld 392 1. 79% 1,555 1,555 Coroner 0 0.00% 0 0 Sheriff 259 1.18% 1,027 1,027 Sheriff-Jail 0 0.00% 0 0 E911 JeffCom 0 0.00% 0 0 Superior Court 3,144 14.35% 12,471 12,4 71 Human Services Admin. 0 0.00% 0 0 ~aturalResources 0 0.00% 0 0 Substance Abuse 0 0.00% 0 0 Developmental Disabilities 0 0.00% 0 0 County Fair 0 0.00% 0 0 Law Library 0 0.00% 0 0 4-H After School 0 0.00% 0 0 County Road Admin. 0 0.00% 0 0 County Road Design 0 0.00% 0 0 County Road Maintenance 0 0.00% 0 0 Solid Waste 0 0.00% 0 0 Equipment Rental 0 0.00% 0 0 Pennit Center 0 0.00% 0 0 Animal Contrl Services 0 0.00% 0 0 Clerk of the Court 1,388 6.34% 5,505 5,505 Outside Services 0 0.00% 0 0 Billed Services 0 0.00% 0 0 (Exhibit H, Schedule la, 2 of2) Computation of Indirect Costs Cost Object Courthouse Costs Personnel Services Services and Supplies 86,878 Capital Outlay Subtotal $86,878 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $86,878 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County Administration/Non Departmental Public Services/County Administrator Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill 0 County Courthouse 0 0 Total Allocable Costs $86,878 (Exhibit H, Schedule Ib,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2004 and 2005 Castle Hill Building Expense The Castle Hill Building Expenses represent the cost of leasing Building. The Castle Hill Building expense is estimated to be $126,192. The Castle Hill Building is now billed to all users based on the estimated costs. Basis of Allocation The basis of allocation for the building expense is the actual costs from Facilities Management for each department/division within the building. (Exhibit H-2) Jefferson County Detail Allocation for Fiscal Year 2003 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Central Service Costs County Courthouse Castle Hill 14,512 100.00% ($126,192) ($126,192) Correctional Center 0.00% 0 0 0 Equipment Depreciation 0.00% 0 0 0 Facilities Courthouse 0.00% 0 0 0 Facilities Correctional 0.00% 0 0 0 Facilities DSHS 0.00% 0 0 0 Public Services/County Admini~ 0.00% 0 0 0 County AdministrationINon Del 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Information Services 0.00% 0 0 0 CJeneralInsurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-CJeneral Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor- Licensing 0.00% 0 0 0 Auditor- Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resource 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 2a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff-Jail 0.00% 0 0 0 E911 JeffCom 0.00% 0 0 0 Superior Court 0.00% 0 0 0 Human Services Admin. 9,801 67.54% 85,227 97,264 (12,037) Natural Resources 1,311 9.03% 11,400 12,981 (1,581) Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 4-H After School 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Penn it Center 3,400 23.43% 29,565 40,135 (10,570) Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 (150,380) 150,380 (Exhibit H, Schedule 2a, 2 of2) Computation of Indirect Costs Cost Object Castle Hill Costs Personnel SeIVices $58,333 SeIVices and Supplies 67,859 Capital Outlay 0 Subtotal $126,192 Less: Capital Outlay $0 General Government Billed SeIVices $0 Total Allowable Costs $126,192 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insur.ance Infonnation SeIVices Personnel Clerk of Board County Administration/Non De¡: Public SeIVices/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill 0 County Courthouse 0 0 Total Allocable Costs $126,192 (Exhibit H, Schedule 2b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2004 and 2005 Correctional Center Building Depreciation The Correctional Building Depreciation represents the annual depreciation on this building. The Correctional Building acquisition costs is $3,288,763. The depreciation is computed on a forty year estimated life or $82,219 a year. Capital Improvements since 1988 total $356,797. The use allowance is computed on a 25 year estimated life and totals $14,272 per year. Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building. (Exhibit H-3) Jefferson County Detail Allocation for Fiscal Year 2003 Correctional Center Organizations Units Percentage Allocation Billed Costs Net Balance (12) (13) (14) (15) (16) Central Service Costs County Courthouse Castle Hill Correctional Center 19,098 100.00% ($96,491) ($96,491) Equipment Depreciation 0.00% 0 0 0 Facilities Courthouse 0.00% 0 0 0 Facilities Correctional 0.00% 0 0 0 Facilities DSHS 0.00% 0 0 0 Public Services/County Adminh 0.00% 0 0 0 County AdministrationINon Del 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Infonnation Services 0.00% 0 0 0 (}enerallnsurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-(}eneral Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor- Licensing 0.00% 0 0 0 Auditor- Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resource 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 3a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Correctional Center Organizations Units Percentage Allocation Billed Costs Net Balance (12) (13) (14) (15) (16) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 4,987 26.11 % 25,196 0 25,196 Sheriff-Jail 13,813 72.33% 69,789 0 69,789 E911 JeffCom 298 1.56% 1,506 0 1,506 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 ~aburalResources 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 4-H After School 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Pennit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 0 0 (Exhibit H, Schedule 3a, 2 of 2) Cost Object Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Computation of Indirect Costs Correctional Center Costs 96,491 $0 $96,491 $0 State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County AdministrationINon De]: Public Services/County Adrninis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs o o $96,491 o $96,491 (Exhibit H, Schedule 3b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 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) Jefferson County Detail Allocation for Fiscal Year 2003 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation 439,648 100.00% ($43,211) ($43,211) Facilities Courthouse 8,435 1.92% 829 0 829 Facilities Correctional 4,346 0.99% 427 0 427 Facilities DSHS 0 0.00% 0 0 0 Public Services/County AdminÏ! 1,880 0.43% 185 0 185 County AdministrationINon DeJ 0 0.00% 0 0 0 Clerk of Board 500 0.11% 49 0 49 Personnel 700 0.16% 69 0 69 Infonnation Services 10,560 2.40% 1,038 0 1,038 {}enerallnsurance 0 0.00% 0 0 0 Prosecuting Attorney 0 0.00% 0 0 0 Auditor Payroll Actg 2,500 0.57% 246 0 246 Auditor-{}eneral Ledger 3,750 0.85% 369 0 369 Treasurer's Office 8,154 1.85% 801 0 801 State Examiner 0 0.00% 0 0 0 Civil Service 0 0.00% 0 0 0 Direct Activities Assessor 15,860 3.61% 1,559 0 1,559 Auditor-Licensing 20,396 4.64% 2,005 0 2,005 Auditor-Elections 8,475 1.93% 833 0 833 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 200 0.05% 20 0 20 Commissioners Office 4,164 0.95% 409 0 409 Planning Commission 0 0.00% 0 0 0 Weed ControllMarine Resource 0 0.00% 0 0 0 Cooperative Extension 26,243 5.97% 2,579 0 2,579 District Court 12,145 2.76% 1,194 0 1,194 (Exhibit H, Schedule 4a, I of 2) Jefferson County Detail Allocation for Fiscal Year 2003 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Juvenile Services 9,092 2.07% 894 0 894 Parks & Recreation 23,834 5.42% 2,343 0 2,343 Plnng. & Community Dp. 2,000 0.45% 197 0 197 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny.-Chld 0 0.00% 0 0 0 Coroner 0 0.00% 0 0 0 Sheriff 144,033 32.76% 14,156 0 14,156 Sheriff-Jail 61,728 14.04% 6,067 0 6,067 E911 JeffCom 24,727 5.62% 2,430 0 2,430 Superior Court 0 0.00% 0 0 0 Human Services Admin. 0 0.00% 0 0 0 Natural Resources 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 0 0.00% 0 0 0 4-H After School 0 0.00% 0 0 0 County Road Admin. 0 0.00% 0 0 0 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 0 0.00% 0 0 0 Equipment Rental 0 0.00% 0 0 0 Pennit Center 2,647 0.60% 260 0 260 Animal Contrl Services 9,533 2.17% 937 0 937 Clerk of the Court 33,746 7.68% 3,317 0 3,317 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 4a, 2 of2) Cost Object Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Computation of Indirect Costs Equipment Depree. $0 Costs $0 43,211 $43,211 o $0 State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County Administration/Non Der Public Services/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs (Exhibit H, Schedule 4b,) $43,211 o o o $0 $43,211 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Facilities Maintenance Courthouse The County-wide Maintenance Budget is used by the County to maintain.all county owned buildings. Courthouse Maintenance includes expenditures for labor, electric service, and heat. Basis of Allocation The basis of allocation is square footage assigned to each department. (Exhibit H-5) Jefferson County Detail Allocation for Fiscal Year 2003 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse 21,231 100.00% ($247,718) ($247,718) Facilities Correctional 0 0.00% 0 0 0 Facilities DSHS 0 0.00% 0 0 0 Public Services/County Admini! 670 3.15% 7,811 0 7,811 County AdministrationINon Del 0 0.00% 0 0 0 Clerk of Board III 0.52% 1,289 0 1,289 Personnel 246 1.16% 2,870 0 2,870 Infonnation Services 1,436 6.76% 16,755 0 16,755 General Insurance 0 0.00% 0 0 0 Prosecuting Attorney 580 2.73% 6,767 0 6,767 Auditor Payroll Actg 123 0.58% 1,435 0 1,435 Auditor-General Ledger 246 1.16% 2,870 0 2,870 Treasurer's Office 1,395 6.57% 16,276 0 16,276 State Examiner 0 0.00% 0 0 0 Civil Service 50 0.24% 583 0 583 Direct Activities Assessor 2,017 9.50% 23,534 0 23,534 Auditor-Licensing 1,116 5.26% 13,021 0 13,021 Auditor-Elections 530 2.50% 6,184 0 6,184 Board of Equalization 0 0.00% 0 0 0 Clerk of Board III 0.52% 1,289 0 1,289 Commissioners Office 1,333 6.28% 15,553 0 15,553 Planning Commission 0 0.00% 0 0 0 Weed ControllMarine Resource 0 0.00% 0 0 0 Cooperative Extension 0 0.00% 0 0 0 District Court 2,378 11.20% 27,746 0 27,746 (Exhibit H, Schedule Sa, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Juvenile Services 1,867 8.79% 21,783 0 21,783 Parks & Recreation 0 0.00% 0 0 0 Plnng. & Community Dp. 0 0.00% 0 0 0 Prosecuting Attny.-Crim 1,841 8.67% 21,480 0 21,480 Prosecuting Attny.-Chld 392 1.85% 4,574 0 4,574 Coroner 0 0.00% 0 0 0 Sheriff 259 1.22% 3,020 0 3,020 Sheriff-Jail 0 0.00% 0 0 0 E911 JeffCom 0 0.00% 0 0 0 Superior Court 3,144 14.81% 36,683 0 36,683 Human Services Admin. 0 0.00% 0 0 0 ~aturalResources 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 0 0.00% 0 0 0 4-H After School 0 0.00% 0 0 0 County Road Admin. 0 0.00% 0 0 0 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 0 0.00% 0 0 0 Equipment Rental 0 0.00% 0 0 0 Permit Center 0 0.00% 0 0 0 Animal Contrl Services 0 0.00% 0 0 0 Clerk of the Court 1,388 6.54% 16,195 0 16,195 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 5a, 2of2) Cost Object Computation of Indirect Costs Facilities Courthouse Costs Personnel Services Services and Supplies Capital Outlay $116,253 127,774 Subtotal $244,027 Less: Capital Outlay General Government Billed Services $0 Total Allowable Costs $0 $244,027 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County Administration/Non De¡: Public Services/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 829 o o 2,862 $3,691 $247,718 (Exhibit H. Schedule 5b.) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Facilities Maintenance Correctional Center The County-wide Maintenance Budget is used by the County to maintain all county owned buildings. Correctional Center Maintenance includes expenditures for labor, electric service, and heat. Basis of Allocation The basis of allocation is square footage assigned to the jail and to the sheriffs department. (Exhibit H-6) Jefferson County Detail Allocation for Fiscal Year 2003 Facilities Correctional Organizations Units Percentage Allocation Billed Costs Net Balance (27) (28) (29) (30) (31) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional 19,098 100.00% ($160,467) ($160,467) Facilities DSHS 0.00% 0 0 0 Public Services/County Admini~ 0.00% 0 0 0 County Administration/Non Del 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Infonnation Services 0.00% 0 0 0 C1enerallnsurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-C1eneral Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor-Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resource 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 6a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Facilities Correctional Organizations Units Percentage Allocation Billed Costs Net Balance (27) (28) (29) (30) (31) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 4,987 26.11 % 41,902 0 41,902 Sheriff-Jail 13,813 72.33% 116,061 0 116,061 E911 JeOCom 298 1.56% 2,504 0 2,504 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 Natural Resources 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 4-H After School 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Pennit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk ofthe Court 0.00% 0 0 0 Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 0 0 (Exhibit H, Schedule 6a, 20f2) Computation of Indirect Costs Cost Object Facilities Correctnl. Costs Personnel Services $53,637 Services and Supplies 106,403 Capital Outlay Subtotal $160,040 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $160,040 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County Administration/Non Der Public Services/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse 0 Equipment Depreciation 427 Correctional Center 0 Castle Hill 0 County Courthouse 0 $427 Total Allocable Costs $160,467 (Exhibit H, Schedule 6b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Facilities Maintenance DSHS Building The County-wide Maintenance Budget is used by the County to maintain all county owned buildings. For reporting purposes in this report, Facilities Maintenance includes square footage for the DSHS building. The costs include expenditures for labor, electric service, and heat. Basis of Allocation The basis of allocation is square footage assigned to each department. (Exhibit H-7) Jefferson County Detail Allocation for Fiscal Year 2003 Facilities DSHS Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS 7,636 100.00% ($4,790) ($4,790) Public Services/County AdminÍ! 0.00% 0 0 0 County AdministrationINon Del 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Personnel 0.00% 0 0 0 Infonnation Services 0.00% 0 0 0 eJenerallnsurance 0.00% 0 0 0 Prosecuting Attorney 0.00% 0 0 0 Auditor Payroll Actg 0.00% 0 0 0 Auditor-eJeneral Ledger 0.00% 0 0 0 Treasurer's Office 0.00% 0 0 0 State Examiner 0.00% 0 0 0 Civil Service 0.00% 0 0 0 Direct Activities Assessor 0.00% 0 0 0 Auditor-Licensing 0.00% 0 0 0 Auditor-Elections 0.00% 0 0 0 Board of Equalization 0.00% 0 0 0 Clerk of Board 0.00% 0 0 0 Commissioners Office 0.00% 0 0 0 Planning Commission 0.00% 0 0 0 Weed Control/Marine Resource 0.00% 0 0 0 Cooperative Extension 0.00% 0 0 0 District Court 0.00% 0 0 0 (Exhibit H, Schedule 7a, I of2) Jefferson County Detail Allocation for Fiscal Year 2003 Facilities DSHS Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff-Jail 0.00% 0 0 0 E911 JefiCom 0.00% 0 0 0 Superior Court 0.00% 0 0 0 Human Services Admin. 0.00% 0 0 0 Natural Resources 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 4-H After School 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00% 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Penn it Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 Outside Services 7,636 100.00% 4,790 0 4,790 Billed Services 0.00% 0 4,790 (Exhibit H, Schedule 7a, 2 of2) Computation ofIndirect Costs Cost Object Facilities nSHS Costs Personnel Services $1,998 Services and Supplies 2,792 Capital Outlay 0 Subtotal $4,790 Less: Capital Outlay $0 General Government Billed Services 0 $0 Total Allowable Costs $4,790 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County Administration/Non De¡: Public Services/County Adminis Facilities DSHS Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 0 $0 Total Allocable Costs $4,790 (Exhibit H. Schedule 7b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Public Services/County Administrator The Public Services function provides overall direction to all non elective departments. The cost of the Public Services/County Administrator Unit will be allocated to all departments that are not under the direction of an elected official. Basis of Allocation The Public Services/County Administrator Unit will be allocated based on the number of full time equivalent staff in each department/division not supervised by an elected official. (Exhibit H-8) Jefferson County Detail Allocation for Fiscal Year 2003 Public Service/County Administrator Organizations Units Percentage Allocation Billed Costs Net Balance (37) (38) (39) (40) (41) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Admini1 149.55 100.00% ($40,948) ($40,948) County AdministrationINon Del 2.45 1.64% 671 0 671 Clerk of Board 1.10 0.74% 301 0 301 Personnel 0.80 0.53% 219 0 219 Information Services 5.90 3.95% 1,615 0 1,615 Cìenerallnsurance 0.50 0.33% 137 0 137 Prosecuting Attorney 0.00 0.00% 0 0 0 Auditor Payroll Actg 0.00 0.00% 0 0 0 Auditor-Cìeneral Ledger 0.00 0.00% 0 0 0 Treasurer's Office 0.00 0.00% 0 0 0 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 0.00 0.00% 0.00% Direct Activities Assessor 0.00 0.00% 0 0 0 Auditor-Licensing 0.00 0.00% 0 0 0 Auditor-Elections 0;00 0.00% 0 0 0 Board of Equalization 0.00 0.00% 0 0 0 Clerk of Board 0.00 0.00% 0 0 0 Commissioners Office 0.00 0.00% 0 0 0 Planning Commission 0.00 0.00% 0 0 0 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.76 1.85% 756 0 756 District Court 0.00 0.00% 0 0 0 (Exhibit H, Schedule 8a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Public Service/County Administrator Organizations Units Percentage Allocation Billed Costs Net Balance (37) (38) (39) (40) (41) Juvenile Services 0.00 0.00% 0 0 0 Parks & Recreation 6.78 4.53% 1,856 0 1,856 Plnng. & Community Dp. 12.99 8.69% 3,557 0 3,557 Prosecuting Attny.-Crim 0.00 0.00% 0 0 0 Prosecuting Attny.-Chld 0.00 0.00% 0 0 0 Coroner 0.00 0.00% 0 0 0 Sheriff 0.00 0.00% 0 0 0 Sheriff-Jail 0.00 0.00% 0 0 0 E911 JeflCom 0.00 0.00% 0 0 0 Superior Court 0.00 0.00% 0 0 0 Human Services Admin. 37.47 25.06% 10,260 0 10,260 ~aturalResources 3.03 2.03% 830 0 830 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4-H After School 2.36 1.58% 646 0 646 County Road Admin. 17.92 11.98% 4,907 0 4,907 County Road Design 2.33 1.56% 638 0 638 County Road Maintenance 31.35 20.96% 8,584 0 8,584 Solid Waste 8.18 5.47% 2,240 0 2,240 Equipment Rental 6.88 4.60% 1,884 0 1,884 Pennit Center 3.90 2.61% 1,068 0 1,068 Animal Contrl Services 2.85 1.91% 780 0 780 Clerk ofthe Court 0.00 0.00% 0 0 0 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 8a, 2 of2) Cost Object Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Computation of Indirect Costs Public Services/County Adminis Costs $28,410 1,886 $30,296 o State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County Administration/Non Der Public Services/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs o o 7,811 185 o o $2,656 (Exhibit H, Schedule 8b,) $30,296 $10,652 $40,948 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 County AdministrationlNon Departmental The County Administration function includes the support provided to County Departments through the Non-Departmental Account. The cost of the administrative support within the Non-Departmental Account is included as an indirect cost. Basis of Allocation The County Administration will be allocated based on the Total Direct Cost in each department! division. (Exhibit H-9) Jefferson County Detail Allocation for Fiscal Year 2003 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminh County AdministrationINon Del 21,238,182 100.00% ($204,187) ($204,187) Clerk of Board 58,371 0.27% 561 0 561 Personnel 92,218 0.43% 887 0 887 Infonnation Services 348,407 1.64% 3,350 0 3,350 CìeneralInsurance 476,373 2.24% 4,580 0 4,580 Prosecuting Attorney 132,808 0.63% 1,277 0 1,277 Auditor Payroll Actg 59,781 0.28% 575 0 575 Auditor-Cìeneral Ledger 128,476 0.60% 1,235 0 1,235 Treasurer's Office 104,599 0.49% 1,006 0 1,006 State Examiner 17,958 0.08% 173 0 173 Civil Service 2,758 0.01% 27 0 27 Direct Activities Assessor 586,968 2.76% 5,643 0 5,643 Auditor~Licensing 232,032 1.09% ' 2,231 0 2,231 Auditor-Elections 168,711 0.79% 1,622 0 1,622 Board of Equalization 4,934 0.02% 47 0 47 Clerk of Board 118,472 0.56% 1,139 0 1,139 Commissioners Office 240,533 1.13% 2,313 0 2,313 Planning Commission 9,997 0.05% 96 0 96 Weed ControllMarine Resource 0 0.00% 0 0 0 Cooperative Extension 370,551 1.74% 3,563 0 3,563 District Court 664,125 3.13% 6,385 0 6,385 (Exhibit H, Schedule 9a, lof2) Jefferson County Detail Allocation for Fiscal Year 2003 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Juvenile Services 758,750 3.57% 7,295 0 7,295 Parks & Recreation 427,318 2.01% 4,108 0 4,108 Plnng. & Community Dp. 979,373 4.61% 9,416 0 9,416 Prosecuting Attny.-Crim 547,988 2.58% 5,268 0 5,268 Prosecuting Attny.-Chld 46,602 0.22% 448 0 448 Coroner 26,649 0.13% 256 0 256 Sheriff 2,559,880 12.05% 24,611 0 24,611 Sheriff-Jail 855,480 4.03% 8,225 0 8,225 E911 JeftCom 793,633 3.74% 7,630 0 7,630 Superior Court 367,038 1.73% 3,529 0 3,529 Human Services Admin. 3,277,217 15.43% 31,508 0 31,508 Natural Resources 359,039 1.69% 3,452 0 3,452 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 9,053 0.04% 87 0 87 4-H After School 105,495 0.50% 1,014 0 1,014 County Road Admin. 3,768,793 17.75% 36,234 0 36,234 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 798,049 3.76% 7,673 0 7,673 Equipment Rental 996,189 4.69% 9,577 0 9,577 Penn it Center 158,560 0.75% 1,524 0 1,524 Animal Contrl Services 214,778 1.01% 2,065 0 2,065 Clerk of the Court 370,226 1.74% 3,559 0 3,559 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 9a, 20f2) Cost Object Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Computation of Indirect Costs County Administration Costs State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County AdministrationINon De¡: Public Services/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 671 o o o o o o o (Exhibit H, Schedule 9b,) $193,331 10,185 o $203,516 $0 $0 $203,516 $671 $204,187 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Clerk of the Board The Clerk of the Board function includes the support to the Commissioners and administrative support to the various departments. The cost of the administrative support to the various departments is included as an indirect cost. The direct support provided to the commissioners is considered a direct cost. Basis of Allocation The Clerk of the Board will be allocated based on the number of full time equivalent staff in each department/division. (Exhibit H-lO) Jefferson County Detail Allocation for Fiscal Year 2003 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminh County Administration/Non Del Clerk of Board 263.48 100.00% ($61,010) ($61,010) Personnel 0.95 0.36% 220 0 220 Infonnation Services 5.90 2.24% 1,366 0 1,366 {}enerallnsurance 0.50 0.19% 116 0 116 Prosecuting Attorney 1.79 0.68% 414 0 414 Auditor Payroll Actg 1.00 0.38% 232 0 232 Auditor·{}eneral Ledger 2.13 0.81% 493 0 493 Treasurer's Office 4.82 1.83% 1,116 0 1,116 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.14 3.85% 2,348 0 2,348 Auditor-Licensing 4.50 1.71% 1,042 0 1,042 Auditor-Elections 2.00 0.76% 463 0 463 Board of Equalization 0.15 0.06% 35 0 35 Clerk of Board 2.00 0.76% 463 0 463 Commissioners Office 2.97 1.13% 688 0 688 Planning Commission 0.28 0.11% 65 0 65 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.76 1.05% 639 0 639 District Court 8.97 3.40% 2,077 0 2,077 (Exhibit H, Schedule lOa, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) Juvenile Services 8.18 3.10% 1,894 0 1,894 Parks & Recreation 6.78 2.57% 1,570 0 1,570 Plnng. & Community Dp. 12.99 4.93% 3,008 0 3,008 Prosecuting Attny.-Crim 8.05 3.06% 1,864 0 1,864 Prosecuting Attny.-Chld 0.88 0.33% 204 0 204 Coroner 0.00 0.00% 0 0 0 Sheriff 29.49 11.19% 6,829 0 6,829 Sheriff-Jail 12.90 4.90% 2,987 0 2,987 E911 JeffCom 8.98 3.41% 2,079 0 2,079 Superior Court 1.10 0.42% 255 0 255 Human Services Admin. 37.47 14.22% 8,676 0 8,676 Natural Resources 3.03 1.15% 702 0 702 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4-H After School 2.36 0.90% 546 0 546 County Road Admin. 17.92 6.80% 4,149 0 4,149 County Road Design 2.33 0.88% 540 0 540 County Road Maintenance 31.35 11.90% 7,259 0 7,259 Solid Waste 8.18 3.1 0% 1,894 0 1,894 Equipment Rental 6.88 2.61% 1,593 0 1,593 Pennit Center 3.90 1.48% 903 0 903 Animal Contrl Services 2.85 1.08% 660 0 660 Clerk of the Court 7.00 2.66% 1,621 0 1,621 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule lOa, 2of2) Computation ofIndirect Costs Cost Object Clerk of Board Costs Personnel Services $51,807 Services and Supplies 6,564 Capital Outlay 0 Subtotal $58,371 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $58,371 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infònnation Services Personnel Clerk of Board County AdministrationINon Der 561 Public Services/County Adminis 301 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 1,289 Equipment Depreciation 49 Correctional Center 0 Castle Hill 0 County Courthouse 438 $2,639 Total Allocable Costs $61,010 (Exhibit H, Schedule lOb,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Personnel The personnel function provides personnel support to departments throughout the County. The Personnel Unit provides uniform policies, screening, testing of new applicants, employee training and development, compensation, and benefit programs and labor relation costs. Basis of Allocation The Personnel Office will be allocated based on the number of full time equivalent staff in each department/division. (Exhibit H-II) Jefferson County Detail Allocation for Fiscal Year 2003 Personnel Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Admini~ County AdministrationINon Del Clerk of Board Personnel 262.53 100.00% ($97,458) ($97,458) Infonnation Services 5.90 2.25% 2,190 0 2,190 CìeneralInsurance 0.50 0.19% 186 0 186 Prosecuting Attorney 1.79 0.68% 664 0 664 Auditor Payroll Actg 1.00 0.38% 371 0 371 Auditor-Cìeneral Ledger 2.13 0.8i% 791 0 791 Treasurer's Office 4.82 1.84% 1,789 0 1,789 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.14 3.86% 3,764 0 3,764 Auditor- Licensing 4.50 1.71 % 1,671 0 1,671 Auditor-Elections 2.00 0.76% 742 0 742 Board of Equalization 0.15 0.06% 56 0 56 Clerk of Board 2.00 0.76% 742 0 742 Commissioners Office 2.97 1.13% 1,103 0 1,103 Planning Commission 0.28 0.11% 104 0 104 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.76 1.05% 1,025 0 1,025 District Court 8.97 3.42% 3,330 0 3,330 (Exhibit H, Schedule lla, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Personnel Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) Juvenile Services 8.18 3.12% 3,037 0 3,037 Parks & Recreation 6.78 2.58% 2,517 0 2,517 Plnng. & Community Dp. 12.99 4.95% 4,822 0 4,822 Prosecuting Attny.-Crim 8.05 3.07% 2,988 0 2,988 Prosecuting Attny.-Chld 0.88 0.34% 327 0 327 Coroner 0.00 0.00% 0 0 0 Sheriff 29.49 11.23 % 10,948 0 10,948 Sheriff-Jail 12.90 4.91% 4,789 0 4,789 E911 JeffCom 8.98 3.42% 3,334 0 3,334 Superior Court 1.l0 0.42% 408 0 408 Human Services Admin. 37.47 14.27% 13,910 0 13,910 ~aturalResources 3.03 1.15% 1,125 0 1,125 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4-H After School 2.36 0.90% 876 0 876 County Road Admin. 17.92 6.83% 6,652 0 6,652 County Road Design 2.33 0.89% 865 0 865 County Road Maintenance 31.35 11.94% 1l,638 0 1l,638 Solid Waste 8.18 3.12% 3,037 0 3,037 Equipment Rental 6.88 2.62% 2,554 0 2,554 Permit Center 3.90 1.49% 1,448 0 1,448 Animal Contrl Services 2.85 1.09% 1,058 0 1,058 Clerk of the Court 7.00 2.67% 2,599 0 2,599 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 11a, 2 of2) Computation ofIndirect Costs Cost Object Personnel Costs Personnel Services $56,228 Services and Supplies 35,990 Capital Outlay 0 Subtotal $92,218 Less: Capital Outlay $0 {}eneral{}overnment Billed Services $0 Total Allowable Costs $92,218 Add Allocated Costs: State Examiner Treasurer's Office Auditor-{}eneral Ledger Auditor Payroll Actg Prosecuting Attorney {}eneral Insurance Information Services Personnel Clerk of Board 220 County Administration/Non De¡: 887 Public Services/County Adminis 219 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 2,870 Equipment Depreciation 69 Correctional Center 0 Castle Hill 0 County Courthouse 976 $5,240 Total Allocable Costs $97,458 (Exhibit H, Schedule lIb,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Information Services The Information Services Department provides computers, telephones, voice mail, copiers records management and other specialized systems such as the election and microfilm system. The Information Services cost has been reduced for the direct charges to Public Works and the Health Department. Basis of Allocation The basis of allocation will be the number of full time equivalent personnel in each department! division. (Exhibit H-12) Jefferson County Detail Allocation for Fiscal Year 2003 Information Services Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County AdminÜ County Administration/Non Del Clerk of Board Personnel Infonnation Services 147.11 100.00% ($380,417) ($380,417) {}enerallnsurance 0.50 0.34% 1,293 0 1,293 Prosecuting Attorney 1.79 1.22% 4,629 0 4,629 Auditor Payroll Actg 1.00 0.68% 2,586 0 2,586 Auditor-{}eneral Ledger 2.13 1.45% 5,508 0 5,508 Treasurer's Office 4.82 3.28% 12,464 0 12,464 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.14 6.89% 26,221 0 26,221 Auditor-Licensing 4.50 3.06% 11,637 0 11,637 Auditor-Elections 2.00 1.36% 5,172 0 5,172 Board of Equalization 0.15 0.10% 388 0 388 Clerk of Board 2.00 1.36% 5,172 0 5,172 Commissioners Office 2.97 2.02% 7,680 0 7,680 Planning Commission 0.28 0.19% 724 0 724 Weed ControllMarine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.76 1.88% 7,137 0 7,137 District Court 8.97 6.10% 23,196 0 23,196 (Exhibit H, Schedule 12a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Information Services Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Juvenile Services 8.18 5.56% 21,153 0 21,153 Parks & Recreation 6.78 4.61% 17,533 0 17,533 Plnng. & Community Dp. 12.99 8.83% 33,591 0 33,591 Prosecuting Attny.-Crim 8.05 5.47% 20,817 0 20,817 Prosecuting Attny.-Chld 0.88 0.60% 2,276 0 2,276 Coroner 0.00 0.00% 0 0 0 Sheriff 29.49 20.05% 76,259 0 76,259 Sheriff-Jail 12.90 8.77% 33,359 0 33,359 E911 JeffCom 8.98 6.10% 23,222 0 23,222 Superior Court 1.10 0.75% 2,845 0 2,845 Human Services Admin. 0.00 0.00% 0 0 0 Natural Resources 0.00 0.00% 0 0 0 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4-H After School 0.00 0.00% 0 0 0 County Road Admin. 0.00 0.00% 0 0 0 County Road Design 0.00 0.00% 0 0 0 County Road Maintenance 0.00 0.00% 0 0 0 Solid Waste 0.00 0.00% 0 0 0 Equipment Rental 0.00 0.00% 0 0 0 Permit Center 3.90 2.65% 10,085 0 10,085 Animal Contrl Services 2.85 1.94% 7,370 0 7,370 Clerk of the Court 7.00 4.76% 18,102 0 18,102 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 12a, 20f2) Cost Object Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Computation of Indirect Costs Information Service Costs $339,790 387,040 467,029 $1,193,859 $467,029 95,902 282,521 ($845,452) $348,407 State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Infonnation Services Personnel Clerk of Board County Administration/Non Der Public Services/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse $0 $0 $0 $0 $0 $0 $0 2,190 1,366 3,350 1,615 o o 16,755 1,038 o o 5,696 Total Allocable Costs (Exhibit H, Schedule 12b,) 32,010 $380,417 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 (;eneralInsurance The General Liability Insurance for the County. The insurance amount is reduced for the direct charge to the Public Works Funds. Basis of Allocation The basis of allocation will be the total number of full time equivalent personnel in each department/division excluding the Road, Solid Waste and ER & R Funds. (Exhibit H-13) Jefferson County Detail Allocation for Fiscal Year 2003 (}enerallnsurance Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) (64) (65) (66) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Serviçes/County Adminh County Administration/Non Del Clerk of Board Personnel Information Services C1enerallnsurance 181.37 100.00% ($482,684) ($482,684) Prosecuting Attorney 1.79 0.99% 4,764 0 4,764 Auditor Payroll Actg 1.00 0.55% 2,661 0 2,661 Auditor-C1eneral Ledger 2.13 1.17% 5,669 0 5,669 Treasurer's Office 4.82 2.66% 12,828 0 12,828 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.14 5.59% 26,986 0 26,986 Auditor-Licensing 4.50 2.48% 11,976 0 11,976 Auditor-Elections 2.00 1.1 0% 5,323 0 5,323 Board of Equalization 0.15 0.08% 399 0 399 Clerk of Board 2.00 1.10% 5,323 0 5,323 Commissioners Office 2.97 1.64% 7,904 0 7,904 Planning Commission 0.28 0.15% 745 0 745 Weed Control/Marine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.76 1.52% 7,345 0 7,345 District Court 8.97 4.95% 23,872 0 23,872 (Exhibit H, Schedule 13a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 General Insurance Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) (64) (65) (66) Juvenile Services 8.18 4.51% 21,770 0 21,770 Parks & Recreation 6.78 3.74% 18,044 0 18,044 Plnng. & Community Dp. 12.99 7.16% 34,571 0 34,571 Prosecuting Attny.-Crim 8.05 4.44% 21,424 0 21,424 Prosecuting Attny.-Chld 0.88 0.49% 2,342 0 2,342 Coroner 0.00 0.00% 0 0 0 Sheriff 29.49 16.26% 78,482 0 78,482 Sheriff-Jail 12.90 7.11% 34,331 0 34,331 E911 JeffCom 8.98 4.95% 23,899 0 23,899 Superior Court 0.00 0.00% 0 0 0 Human Services Admin. 37.47 20.66% 99,720 0 99,720 ~aturalResources 3.03 1.67% 8,064 0 8,064 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4-H After School 2.36 1.30% 6,281 0 6,281 County Road Admin. 0.00 0.00% 0 0 0 County Road Design 0.00 0.00% 0 0 0 County Road Maintenance 0.00 0.00% 0 0 0 Solid Waste 0.00 0.00% 0 0 0 Equipment Rental 0.00 0.00% 0 0 0 Permit Center 3.90 2.15% 10,379 0 10,379 Animal Contrl Services 2.85 1.57% 7,585 0 7,585 Clerk of the Court 0.00 0.00% 0 0 0 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 13a, 20f2) Computation of Indirect Costs Cost Object {;enerallnsurance Costs Personnel Services $0 Services and Supplies 661,598 Capital Outlay 0 Subtotal $661,598 Less: Capital Outlay $0 General Government Billed Services 185,225 ($185,225) Total Allowable Costs $476,373 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services 1,293 Personnel 186 Clerk of Board 116 County Administration/Non De¡: 4,580 Public Services/County Adminis 137 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 0 $6,311 Total Allocable Costs $482,684 (Exhibit H. Schedule 13b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Prosecuting Attorney The Prosecuting Attorney's office prosecutes all criminal matters for Jefferson County and determines restitution in appropriate cases; serves as legal advisor to county departments and officials and represents the county in lawsuits when the county is a party to the suit. The criminal dependency and child support services component of the prosecuting attorney is not considered an indirect cost and is allocated directly to those activities. The criminal component of this office is identified as a direct cost center and has not been included in the allocation. Basis of Allocation The basis of allocation is the estimate of actual effort spent by the attorneys for the various personnel in each department/division. (Exhibit H-14) Jefferson County Detail Allocation for Fiscal Year 2003 Prosecuting Attorney Organizations Units Percentage Allocation Billed Costs Net Costs (67) (68) (69) (70) (71) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County AdminÌ! County Administration/Non Del Clerk of Board Personnel Infonnation Services General Insurance Prosecuting Attorney 111.0 100.00% ($153,624) ($153,624) Auditor Payroll Actg 1.0 0.90% 1,384 0 1,384 Auditor-General Ledger 0.0 0.00% 0 0 0 Treasurer's Office 1.0 0.90% 1,384 0 1,384 State Examiner 0.0 0.00% 0 0 0 Civil Service 0.0 0.00% 0 0 0 Direct Activities Assessor 2.0 1.80% 2,768 0 2,768 Auditor-Licensing 0.0 0.00% 0 0 0 Auditor-Elections 1.5 1.35% 2,076 0 2,076 Board of Equalization 0.0 0.00% 0 0 0 Clerk of Board 0.0 0.00% 0 0 0 Commissioners Office 39.0 35.14% 53,976 0 53,976 Planning Commission 1.5 1.35% 2,076 0 2,076 Weed ControllMarine Resource 0.0 0.00% 0 0 0 Cooperative Extension 1.0 0.90% 1,384 0 1,384 'District Court 0.0 0.00% 0 0 0 (Exhibit H, Schedule 14a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Prosecuting Attorney Organizations Units Percentage Allocation Billed Costs Net Costs (67) (68) (69) (70) (71) Juvenile Services 0.0 0.00% 0 0 0 Parks & Recreation 0.0 0.00% 0 0 0 Plnng. & Community Dp. 41.0 36.94% 56,744 0 56,744 Prosecuting Attny.-Crim 0.0 0.00% 0 0 0 Prosecuting Attny.-Chld 0.0 0.00% 0 0 0 Coroner 0.0 0.00% 0 0 0 Sheriff 0.0 0.00% 0 0 0 Sheriff-Jail 0.0 0.00% 0 0 0 E911 JeffCom 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Human Services Admin. 4.0 3.60% 5,536 0 5,536 Natural Resources 0.0 0.00% 0 0 0 Substance Abuse 0.0 0.00% 0 0 0 Developmental Disabilities 0.0 0.00% 0 0 0 County Fair 0.0 0.00% 0 0 0 Law Library 0.0 0.00% 0 0 0 4-H After School 0.0 0.00% 0 0 0 County Road Admin. 2.0 1.80% 2,768 0 2,768 County Road Design 1.0 0.90% 1,384 0 1,384 County Road Maintenance 1.0 0.90% 1,384 0 1,384 Solid Waste 1.0 0.90% 1,384 0 1,384 Equipment Rental 0.0 0.00% 0 0 0 Permit Center 14.0 12.61% 19,376 0 19,376 Animal Contrl Services 0.0 0.00% 0 0 0 Clerk of the Court 0.0 0.00% 0 0 0 Outside Services 0.0 0.00% 0 0 0 Billed Services 0.0 0.00% 0 0 0 (Exhibit H, Schedule 14a, 2 of 2) Cost Object Computation of Indirect Costs Prosecuting Attrny. Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: $0 589,164 $0 State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County AdrninistrationINon De¡: Public Services/County Adrninis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 4,764 4,629 664 414 1,277 o o o 6,767 o o o 2,301 (Exhibit H, Schedule 14b,) Costs $685,075 36,897 o $721,972 ($589,164) $132,808 $20,816 $153,624 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Auditor-Payroll Accounting This cost center represents the Payroll Accounting function within the County Auditor's Office. Basis of Allocation The Payroll Accounting function with be allocated to each department/division based on the number of full time equivalent personnel. (Exhibit H-15) Jefferson County Detail Allocation for Fiscal Year 2003 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Admini~ County AdministrationINon DeI Clerk of Board Personnel Information Services Cìeneral Insurance Prosecuting Attorney Auditor Payroll Actg 298.42 100.00% ($69,758) ($69,758) Auditor-Cìeneral Ledger 2.13 0.71% 498 0 498 Treasurer's Office 4.82 1.62% 1,127 0 1,127 State Examiner 0.00 0.00% 0 0 0 Civil Service 0.00 0.00% 0 0 0 Direct Activities Assessor 10.14 3.40% 2,370 0 2,370 Auditor- Licensing 4.50 1.51 % 1,052 0 1,052 Auditor-Elections 2.00 0.67% 468 0 468 Board of Equalization 0.15 0.05% 35 0 35 Clerk of Board 2.00 0.67% 468 0 468 Commissioners Office 2.97 1.00% 694 0 694 Planning Commission 0.28 0.09% 65 0 65 Weed ControllMarine Resource 0.00 0.00% 0 0 0 Cooperative Extension 2.76 0.92% 645 0 645 District Court 8.97 3.01% 2,097 0 2,097 (Exhibit H, Schedule 15a, 10f2) Jefferson County Detail Allocation for Fiscal Year 2003 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Juvenile Services 8.18 2.74% 1,912 0 1,912 Parks & Recreation 6.78 2.27% 1,585 0 1,585 Plnng. & Community Dp. 12.99 4.35% 3,037 0 3,037 Prosecuting Attny.-Crim 8.05 2.70% 1,882 0 1,882 Prosecuting Attny.-Chld 0.88 0.29% 206 0 206 Coroner 0.00 0.00% 0 0 0 Sheriff 29.49 9.88% 6,894 0 6,894 Sheriff-Jail 12.90 4.32% 3,015 0 3,015 E911 JefiCom 8.98 3.01% 2,099 0 2,099 Superior Court 1.10 0.37% 257 0 257 Human Services Admin. 37.47 12.56% 8,759 0 8,759 Natural Resources 3.03 1.02% 708 0 708 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4-H After School 2.36 0.79% 552 0 552 County Road Admin. 17.92 6.00% 4,189 0 4,189 County Road Design 2.33 0.78% 545 0 545 County Road Maintenance 31.35 10.51% 7,328 0 7,328 Solid Waste 8.18 2.74% 1,912 0 1,912 Equipment Rental 6.88 2.31% 1,608 0 1,608 Pennit Center 3.90 1.31 % 912 0 912 Animal Contrl Services 2.85 0.96% 666 0 666 Clerk of the Court 7.00 2.35% 1,636 0 1,636 Outside Services 45.08 15.11% 10,538 0 10,538 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule l5a, 2 of2) Computation ofIndirect Costs Cost Object Auditor Payroll Costs Personnel Services $56,904 Services and Supplies 2,877 Capital Outlay Subtotal $59,781 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $59,781 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney 1,384 General Insurance 2,661 lnfonnation Services 2,586 Personnel 371 Clerk of Board 232 County AdministrationINon Der 575 Public Services/County Adminis 0 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 1,435 Equipment Depreciation 246 Correctional Center 0 Castle Hill 0 County Courthouse 488 $9,977 Total Allocable Costs $69,758 (Exhibit H, Schedule ISb,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2004 and 2005 Auditor-General Ledger Accounting This cost center represents the general Accounting, Budgeting, and General Ledger function within the Auditor's Office. Basis of Allocation The accounting function will be allocated based on the total warrants for the year by each department/division. (Exhibit H-16) Jefferson County Detail Allocation for Fiscal Year 2003 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Admini! County AdministrationINon Del Clerk of Board Personnel Infonnation Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor-General Ledger 15,533 100.00% ($146,884) ($146,884) Treasurer's Office 58 0.37% 548 0 548 State Examiner 0 0.00% 0 0 0 Civil Service 20 0.13% 189 0 189 Direct Activities Assessor 112 0.72% 1,059 0 1,059 Auditor-Licensing 22 0.14% 208 0 208 Auditor-Elections 225 1.45% 2,128 0 2,128 Board of Equalization 7 0.05% 66 0 66 Clerk of Board 30 0.19% 284 0 284 Commissioners Office 108 0.70% 1,021 0 1,021 Planning Commission 29 0.19% 274 0 274 Weed ControllMarine Resource 0 0.00% 0 0 0 Cooperative Extension 390 2.51% 3,688 0 3,688 District Court 811 5.22% 7,669 0 7,669 (Exhibit H, Schedule 16a, lof2) Jefferson County Detail Allocation for Fiscal Year 2003 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Juvenile Services 437 2.81% 4,132 0 4,132 Parks & Recreation 799 5.14% 7,556 0 7,556 Plnng. & Community Dp. 249 1.60% 2,355 0 2,355 Prosecuting Attny.-Crim 185 1.19% 1,749 0 1,749 Prosecuting Attny.-Chld 30 0.19% 284 0 284 Coroner 28 0.18% 265 0 265 Sheriff 798 5.14% 7,546 0 7,546 Sheriff-Jail 338 2.18% 3,196 0 3,196 E911 JeffCom 269 1.73% 2,544 0 2,544 Superior Court 911 5.86% 8,615 0 8,615 Human Services Admin. 1,196 7.70% 11 ,31 0 0 11 ,31 0 ~aturalResources 294 1.89% 2,780 0 2,780 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 346 2.23% 3,272 0 3,272 Law Library 15 0.10% 142 0 142 4-H After School 143 0.92% 1,352 0 1,352 County Road Admin. 985 6.34% 9,314 0 9,314 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 625 4.02% 5,910 0 5,910 Equipment Rental 1,044 6.72% 9,872 0 9,872 Permit Center 83 0.53% 785 0 785 Animal Contrl Services 194 1.25% 1,835 0 1,835 Clerk of the Court 73 0.47% 690 0 690 Outside Services 4,679 30.12% 44,246 0 44,246 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 16a, 20f2) Cost Object Computation of Indirect Costs Auditor-General Ldg. Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Costs $122,302 6,174 $128,476 $0 $0 State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attorney General Insurance Information Services Personnel Clerk of Board County AdministrationINon De¡: Public Services/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 498 o 5,669 5,508 791 493 1,235 o o o 2,870 369 o o 976 (Exhibit H, Schedule 16b,) $128,476 $18,408 $146,884 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Treasurer The County Treasurer receives and keeps all monies of the County and receipt for the same, only as authorized by the charter and ordinances of Jefferson County and statutes of the State of Washington and only upon warrants duly issued. All deposits and accounts shall be carried in the name of the Jefferson County. Basis of Allocation The basis of allocation is the total number cash receipts issued by each department/division. (Exhibit H-17) Jefferson County Detail Allocation for Fiscal Year 2003 Treasurer Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County AdminÜ County AdministrationINon Del Clerk of Board Personnel Infonnation Services {}enerallnsurance Prosecuting Attorney Auditor Payroll Actg Auditor-{}eneral Ledger Treasurer's Office 12,366 100.00% ($159,472) ($159,472) State Examiner 0 0.00% 0 0 0 Civil Service 3 0.02% 39 39 Direct Activities Assessor 60 0.49% 774 0 774 Auditor-Licensing 384 3.11% 4,952 0 4,952 Auditor-Elections 27 0.22% 348 0 348 Board of Equalization 0 0.00% 0 0 0 Clerk of Board 0 0.00% 0 0 0 Commissioners Office 7 0.06% 90 0 90 Planning Commission 0 0.00% 0 0 0 Weed ControllMarine Resource 0 0.00% 0 0 0 Cooperative Extension 62 0.50% 800 0 800 District Court 384 3.11% 4,952 0 4,952 (Exhibit H, Schedule 17a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 Treasurer Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) Juvenile Services 83 0.67% 1,070 0 1,070 Parks & Recreation 193 1.56% 2,489 0 2,489 Plnng. & Community Dp. 72 0.58% 929 0 929 Prosecuting Attny.-Crim 20 0.16% 258 0 258 Prosecuting Attny.-Chld 3 0.02% 39 0 39 Coroner 2 0.02% 26 0 26 Sheriff 318 2.57% 4,101 0 4,101 Sheriff-Jail 120 0.97% 1,548 0 1,548 E911 JeffCom 208 1.68% 2,682 0 2,682 Superior Court 0 0.00% 0 0 0 Human Services Admin. 2,433 19.67% 31,376 0 31,376 Natural Resources 157 1.27% 2,025 0 2,025 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 326 2.64% 4,204 0 4,204 Law Library 41 0.33% 529 0 529 4-H After School 30 0.24% 387 0 387 County Road Admin. 265 2.14% 3,417 0 3,417 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 977 7.90% 12,599 0 12,599 Equipment Rental 163 1.32% 2,102 0 2,102 Permit Center 1,465 11.85% 18,893 0 18,893 Animal Contrl Services 578 4.67% 7,454 0 7,454 Clerk of the Court 410 3.32% 5,287 0 5,287 Outside Services 3,575 28.91% 46,103 0 46,103 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 17a, 2 of2) Computation of Indirect Costs Cost Object Treasurer Costs Personnel Services $270,408 Services and Supplies 20,098 Capital Outlay 0 Subtotal $290,506 Less: Capital Outlay $0 General Government 185,907 Billed Services ($185,907) Total Allowable Costs $104,599 Add Allocated Costs: State Examiner Treasurer's Office Auditor-General Ledger 548 Auditor Payroll Actg 1,127 Prosecuting Attorney 1,384 General Insurance 12,828 Infonnation Services 12,464 Personnel 1,789 Clerk of Board 1,116 County Administration/Non Def 1,006 Public Services/County Adminis 0 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 16,276 Equipment Depreciation 801 Correctional Center 0 Castle Hill 0 County Courthouse 5,533 $54,873 Total Allocable Costs $159,472 (Exhibit H, Schedule 17b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2004 and 2005 State Examiner The State Examiner represents the Audit Fees charged by the State Auditor to the County for the annual audit costs. Basis of Allocation The basis of allocation will be the total direct cost of each department/division. (Exhibit H-18) Jefferson County Detail Allocation for Fiscal Year 2003 State Examiner Organizations Units Percentage Allocation Billed Costs Net Costs (87) (88) (89) (90) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Adminh County AdministrationINon Del Clerk of Board Personnel Infonnation Services {}enerallnsurance Prosecuting Attorney Auditor Payroll Actg Auditor-{}eneral Ledger Treasurer's Office State Examiner 18,150,591 100.00% ($18,131 ) ($18,131 ) Civil Service 2,758 0.02% 3 0 3 Direct Activities Assessor 586,969 3.23% 586 0 586 Auditor-Licensing 97,060 0.53% 97 0 97 Auditor-Elections 168,711 0.93% 169 0 169 Board of Equalization 4,935 0.03% 5 0 5 Clerk of Board 71,801 0.40% 72 0 72 Commissioners Office 287,204 1.58% 287 0 287 Planning Commission 9,997 0.06% 10 0 10 Weed Control/Marine Resource 0 0.00% 0 0 0 Cooperative Extension 370,551 2.04% 370 0 370 District Court 664,125 3.66% 663 0 663 (Exhibit H, Schedule 18a, 1 of2) Jefferson County Detail Allocation for Fiscal Year 2003 State Examiner Organizations Units Percentage Allocation Billed Costs Net Costs (87) (88) (89) (90) Juvenile Services 758,750 4.18% 758 0 758 Parks & Recreation 385,512 2.12% 385 0 385 Plnng. & Community Dp. 760,046 4.19% 759 0 759 Prosecuting Attny.-Crim 675,823 3.72% 675 0 675 Prosecuting Attny.-Chld 46,149 0.25% 46 0 46 Coroner 24,350 0.13% 24 0 24 Sheriff 2,259,880 12.45% 2,257 0 2,257 Sheriff-Jail 855,480 4.71% 855 0 855 E911 JeffCom 793,633 4.37% 793 0 793 Superior Court 367,038 2.02% 367 0 367 Human Services Admin. 3,277,217 18.06% 3,274 0 3,274 Natural Resources 421,760 2.32% 421 0 421 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 9,054 0.05% 9 0 9 4-H After School 105,495 0.58% 105 0 105 County Road Admin. 1,479,428 8.15% 1,478 0 1,478 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 1,660,128 9.15% 1,658 0 1,658 Equipment Rental 1,043,846 5.75% 1,043 0 1,043 Penn it Center 377,887 2.08% 377 0 377 Animal Contrl Services 214,778 1.18% 215 0 215 Clerk of the Court 370,226 2.04% 370 0 370 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 18a, 2 of2) Computation of Indirect Costs Cost Object State Examiner Costs Personnel Services $0 Services and Supplies 17,958 Capital Outlay 0 Subtotal $17,958 Less: Capital Outlay $0 General Government Billed Services $0 Total Allowable Costs $17,958 Add Allocated Costs: State Examiner Treasurer's Office 0 Auditor-General Ledger 0 Auditor Payroll Actg 0 Prosecuting Attorney 0 General Insurance 0 Infonnation Services 0 Personnel 0 Clerk of Board 0 County Administration/Non Der 173 Public Services/County Adminis 0 Facilities DSHS 0 Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 0 Correctional Center 0 Castle Hill 0 County Courthouse 0 $173 Total Allocable Costs $18,131 (Exhibit H, Schedule 18b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31,2004 and 2005 Civil Service The Civil Service Office recruits, tests, processes and hires the best qualified applicants for all positions requested by the Sheriff. The Office also hears and makes a determination on any appeal filed with the Civil Service Commission. Basis of Allocation The basis of allocation is the number of full time equivalent personnel within the Sheriffs Office. (Exhibit H-19) Jefferson County Detail Allocation for Fiscal Year 2003 Civil Service Organizations Units Percentage Allocation Billed Costs Net Costs (1) (2) (3) (4) (5) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities DSHS Public Services/County Admini~ County Administration/Non Del Clerk of Board Personnel Infonnation Services {}enerallnsurance Prosecuting Attorney Auditor Payroll Actg Auditor-{}eneral Ledger Treasurer's Office State Examiner Civil Service 42 100.00% ($3,598) ($3,598) Direct Activities Assessor 0.0 0.00% 0 0 0 Auditor-Licensing 0.0 0.00% 0 0 0 Auditor-Elections 0.0 0.00% 0 0 0 Board of Equalization 0.0 0.00% 0 0 0 Clerk of Board 0.0 0.00% 0 0 0 Commissioners Office 0.0 0.00% 0 0 0 Planning Commission 0.0 0.00% 0 0 0 Weed Control/Marine Resource 0.0 0.00% 0 0 0 Cooperative Extension 0.0 0.00% 0 0 0 District Court 0.0 0.00% 0 0 0 (Exhibit H, Schedule 19a, lof2) Jefferson County Detail Allocation for Fiscal Year 2003 Civil Service Organizations Units Percentage Allocation Billed Costs Net Costs (1) (2) (3) (4) (5) Juvenile Services 0.0 0.00% 0 0 0 Parks & Recreation 0.0 0.00% 0 0 0 Plnng. & Community Dp. 0.0 0.00% 0 0 0 Prosecuting Attny.-Crim 0.0 0.00% 0 0 0 Prosecuting Attny.-Chld 0.0 0.00% 0 0 0 Coroner 0.0 0.00% 0 0 0 Sheriff 29.5 69.57% 2,503 0 2,503 Sheriff-Jail 12.9 30.43% 1,095 0 1,095 E911 JeflCom 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Human Services Admin. 0.0 0.00% 0 0 0 Natural Resources 0.0 0.00% 0 0 0 Substance Abuse 0.0 0.00% 0 0 0 Developmental Disabilities 0.0 0.00% 0 0 0 County Fair 0.0 0.00% 0 0 0 Law Library 0.0 0.00% 0 0 0 4-H After School 0.0 0.00% 0 0 0 County Road Admin. 0.0 0.00% 0 0 0 County Road Design 0.0 0.00% 0 0 0 County Road Maintenance 0.0 0.00% 0 0 0 Solid Waste 0.0 0.00% 0 0 0 Equipment Rental 0.0 0.00% 0 0 0 Permit Center 0.0 0.00% 0 0 0 Animal Contrl Services 0.0 0.00% 0 0 0 Clerk of the Court 0.0 0.00% 0 0 0 Outside Services 0.0 0.00% 0 0 0 Billed Services 0.0 0.00% ,0 0 0 (Exhibit H, Schedule 19a, 2 of2) Cost Object Personnel Services Services and Supplies Capital Outlay Subtotal Less: Capital Outlay General Government Billed Services Total Allowable Costs Add Allocated Costs: Computation of Indirect Costs Civil Service Costs $0 2,758 o $0 o State Examiner Treasurer's Office Auditor-General Ledger Auditor Payroll Actg Prosecuting Attom~y General Insurance Information Services Personnel Clerk of Board County Administration/Non De¡: Public Services/County Adminis Facilities DSHS Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 3 39 189 o o o o o o 27 o o o 583 o o o o $2,758 $0 $2,758 $840 $3,598 (Exhibit H, Schedule 19b,) Jefferson County Program Description Assessor The Assessor is responsible for the establishment and maintenance of standards and procedures for the appraisal of real and personal property for ad-valorem tax purposes. The Assessor is also responsible for maintaining a mapping system reflecting new plats; segregations and mergers of real property; changes to roads, streets, alleys, and highways. The Assessor's Office certifies values and taxes to the County Treasurer for collection and maintains accurate records of same. Other areas of responsibility include the coordination of data processing and assisting in the design of Electronic Data Processing systems for staff supervision, training, and forms control. Auditor-Licensing and Elections The Auditor activity includes the auto license and elections function. These functions are considered a direct cost objective of the County and are not considered an indirect cost activity. The auto license unit receives and processes all motor vehicle and vessel renewals and all types of title transactions. It receives monies for these transactions and supplies owners with currant decals, registrations, and plates. The elections unit is the Chief Voter and Registrar and Ex-Officio Supervisor. The objectives of this department are to provide for the continuous registration of qualified persons wishing to vote and to conduct all requested special and annual primary and general elections held in the County. The Auditor-General function is the accounting unit of the County. The accounting unit is listed under the central service costs and included as an indirect cost. The two functions listed in the indirect cost are general accounting and payroll accounting. Board of Equalization The Board of Equalization is a statutory board responsible for hearing property owners' appeals of assessed evaluation placed on property by the Assessor. The Board and its staff receive appeals from property owners, hold hearings in which the appellant and the Assessor's staff testify and submit exhibits and issue decisions on appeals. (Exhibit 1-1) Jefferson County Program Description Clerk of the Board The Clerk of the Board is responsible for recording the minutes for the County Commissioners. The administrative support provided to the departments is included as an indirect costs. Commissioners Office The Jefferson County Board of County Commissioners is responsible for providing legislative and administrative services to Jefferson County. The purpose of this department is to identify and clarify the needs of the people, to insure that Jefferson County responds to those needs and to provide administration to carry out this work efficiently and cost effectively. Planning Commission The Planning Commission performs an oversight function for planning within the County. County Administrator The County Administrator serves as the administrative head of the County, and is responsible for implementing policies and programs of the BOCC along with the administration of all Board departments. 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. (Exhibit 1-2) Jefferson County Program Description 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. Juvenile Services The primary function of this program is to provide counseling to problem youth and to make arrangements to house youth who will be detained to insure their availability for court, to protect the community or the youth, and as punishment for their offenses. Parks and Recreation The Parks and Recreation Program provides ground maintenance, custodial support and other services upon request by community groups for recreational activities and special events. It provides recreational programs for the residents of Jefferson County to include a gymnasium, adult and youth activities, safety programs and additional requested self- supporting programs. It also provides recreational and social programs for Jefferson County Senior Citizens. Planning and Community Development The Planning Department provides service to the public dealing with all and use controls. To a large extent the efforts are directed at the permitting process, such as Subdivisions and Zoning. With the recognition of a large urban unincorporated population, providing development controls and coordination through our "lead agency" status requires the greatest expenditure of Planning that will allow the County to grow along logical guidelines. This dictates that Long Range Planning, Community Development, and the permit/process must be coordinated to facilitate better services and allocation of scarce resources. (Exhibit 1-3) Jefferson County Program Description Prosecutor The Prosecutor protects life and property; and maintains law and order through enforcement of criminal law and traffic ordinances. The Prosecutor prosecutes and represents the State in all criminal matters occurring within Jefferson County. This represents the costs of the Criminal Prosecutor's Office and is considered a direct cost of the County. The Prosecutor's Office listed under Central Service Costs is the Civil Prosecutor's Office and is considered an indirect cost of the County. Prosecuting Attorney Child Support The Prosecutor Non-Support represents the cost of the prosecution function related to child support enforcement. This program provides a legal means for parents with children to receive child support payments from absent parents that are unwilling to pay. The program is funded through the State of Washington with Federal Funds. Coroner Investigation of all deaths in Jefferson County come under the jurisdiction of the Coroner. The deaths that require investigation are those resulting from violence, that is, from accident, homicide and suicide; those caused by natural disease processes where the death occurs suddenly and without warning, hpme deaths, and those hospital deaths there the victim dies within 24 hours of admission. Sheriff The Sheriffs Office is the legal enforcement body of the County. It includes the following functions: Civil: The Civil Division serves all civil processes and enforces all court orders and judgments. It serves all subpoenas and warrants for the Prosecuting Attorney's Office. Investigative: The Investigative Division develops infonnation and conducts investigations of criminal activities within Jefferson County. Patrol: The Patrol Division provides routine police patrol services for all unincorporated areas of Jefferson County, 24 hours per day, 365 days per year. Staff Support: The Staff Support Division is responsible for the administrative and supportive services of the Sheriffs Department. (Exhibit 1-4) Jeffefson County Jail Rates fOf Fiscal Year 2003 Per Diem Rate for Housing Contract Prisoners Jail Costs Costs Allocated From Sheriffs Office Cost Allocated from County-wide Total Costs $789,694 134,619 285,316 $1,209,629 Average Daily Population Multiplied by 365 Days Total Jail Costs 52.5 19,163 $1,209,629 Per Diem Rate (Costs Divided by Population) $63.12 (ExhibilH, Schedule A) Jefferson County Jail Rates for Fiscal Year 2002 Annual Fringe Services & Sheriffs Executive Office Salary Benefits Supplies Total Sheriff $66,762 $22,331 $14,746 $103,839 Administrative Secretary 35,472 $11,865 $7,835 55,172 Receptionist\Data Entry 86,770 $80,098 $19,165 186,034 Total $189,005 $114,294 $41,747 $345,045 Annual Fringe Services & Legal Services Salary Benefits Supplies Total Chief Civil Deputy/Clerk $44,701 $14,952 $9,873 $69,526 Total $44,701 $14,952 $9,873 $69,526 Annual Fringe Services & Administrative Services Salary Benefits Supplies Total Training $0 $0 $0 $0 Jail Controller 0 0 0 0 $0 $0 $0 $0 Percentage of Sheriffs Administrative Office Applicable to Jail Jail Allocable Cost Centers Total Costs Percentage To Jail Sheriffs Executive Office $345,045 37.00% $127,667 Legal Services 69,526 10.00% 6,953 Admin. Svcs. Training 0 50.00% 0 Jail Controller 0 40.00% 0 Total $414,571 $134,619 (Exhibit H. Schedule B) Jefferson County Program Description Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriffs Department under the authority of the laws of the State of Washington that govern the operation of jails. It provides jail services for pre and post trial prisoners for the State by law, the City of Port Townsend and to other cities and counties by mutual agreement. Jail services are provided to any government agency with legal authority to have custody of prisoners while they are in transit through Jefferson County. The Jail provides its inmates with a nutritious diet, medical care, protection of their constitutional rights, assurance of their personal safety, and programs for self-improvement as they are available. Enhanced 911-JeffCom The Jefferson County Enhanced 911 Telephone System is designed to provide upgraded emergency telephone service within the County, and is responsible for maintaining communications 24 hours per day for law enforecement and emergency providers. Superior Court The Superior Court for Jefferson County utilizes judges and to hear and resolve civil and criminal disputes. The Superior Court hears and disposes of these cases as required by law for the prompt and efficient administration of justice. The Superior Court Administrator's Office has been designated by the Superior Court and the Jefferson County Commissioners to provide administrative support to the Superior Court. Health and Human Services The Health and Human Services is responsible for providing social and health services for County residents. These services are provided primarily through subcontracts. Health: The department operates 30 public health nursing programs including immunization, communicable disease investigation, WIC supplemental food, maternity support and family planning. The seven environmental health services provided include on-site sewage/liquid waste, food program and water program. Substance Abuse: The Substance Abuse Program is part of the Human Services Department and primary services are provided by subcontractors. This section is responsible for the administration, planning, coordination, contracting and monitoring of these services. (Exhibit 1-5) Jefferson County Program Description Developmental Disabilities: The Developmental Disabilities Program is part of the Human Services Department and primary services are provided by subcontractors. This section is responsible for the administration, planning, coordination, contracting and monitoring of these services. Natural Resources Protects and restores high-quality habitat for fish and wildlife, and obtain the best scientific information and provide that information to all county departments to make planning decisions for land use and infrastructure. 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. County Roads The Roads Cost Center is comprised of the following functions: County Road Administration: The County Road Administration provides management and support for the other functions of the Road Department. County Road Design Construction: The County Construction provides improvement, through construction projects, sections of the County Road System which, by priority analysis, are indicated to be most cost effective, thereby carrying out the annual element of the long range program in keeping with the program goals to provide cost effective improvements which will improve safety, provide increased capacity and accessibility and reduce upkeep costs. (Exhibit 1-6) Jefferson County Program Description 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 maintenance service on County roads by graveling and patching roadway surfaces, cleaning and replacement of drainageways and structures, inspection and repair of bridges, snow removal and sanding, and sign replacement. Solid Waste The Solid Waste Utility is responsible for collection and disposition of all solid waste within the County. This department is also responsible for the management of the landfill. Equipment Rental The Equipment Rental Fund provides the needed equipment for rental to the County Road Department and other departments. Managing the rental rates of the equipment to keep them current with operating costs and depreciation. Managing the replacement of equipment and preparing specifications for equipment purchase to maintain an efficient operating fleet. Providing cost accounting records on equipment to maintain a proper replacement schedule. Permit Center The Permit Center serves the citizens of Jefferson County when they inquire about and/or apply for permits related to the development of property. The Permit Center expedites and coordinates the application and review of permits. The Permit Center also assists several departments including Long Range Planning, Department of Public Works, and the Environmental Health Division of the Jefferson County Health Department in their permit activities. The Building Division administers and enforces the Uniform Building Code, the Washington State Energy Code and land use/construction codes pertaining to the construction, alteration and use of new and existing structures within unincorporated Jefferson County. These activities include building permit processing, plan review, issuing of permits, and field inspections of construction projects for compliance with adopted codes. (Exhibit 1-7) Jefferson County Program Description Animal Control Services The Animal Control Services function, which is administered by Health and Human Services, serves the public by providing protection from stray animals and housing animals that do not have homes. Clerk of the Court The Clerk of Court serves the public by supporting the Superior Court, Juvenile Superior Court, and the Court Commissioner. The Clerk of Court provides service to the public at the counter and provides services to the Superior Court Judges and the Commissioners. Outside Users Outside Users are entities outside the County government that have not been specifically listed and are provided some indirect services. Billed Users Billed Users are entities in and outside the County government that have been charged for services provided by the county. (Exhibit 1-8) JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST [K] CONSENT AGENDA o REGULAR AGENDA FROM: DATE: SUBJECT: Board of County Commissioners John Fischbach, County Administrator Karen Bednarski, Auditor's Office October 4, 2004 Cost Allocation Plan TO: STATEMENT OF ISSUE: Adoption of attached resolution to approve the Jefferson County Federal Central Service Cost Allocation Plan and Indirect Cost Rate Proposal for Fiscal years ending December 31, 2004 and 2005. STRATEGIC GOALS: To allocate overhead costs to ER&R, Jeffcom, and Public Works Funds. " ANALYSIS (PRO & CON): The proposed Cost Allocation Plan will include the following payments in 2004 from other Funds to the General Fund; ER&R ($30,234), Jeffcom ($74,721), and Public Works ($151,580) for a total of $265,535. FISCAL IMPACT: The 2004 General Fund Cost Allocation revenue budget is $277,546; the actual will be $265,535 resulting in a decrease of $21,011 from expected revenue Revenue Budget Line Item: '001-250-000-349.14.10.00 '001-250-000-349.14.30.00 Total Budget $187,517 $90.029 $277,546 Actual $181,814 $74.721 $265,535 REQUESTED ACTION: Recommend approving the proposed Cost Allocation Plan and signing the attached resolution. REVIEWED BY: ~ 1. 'h,~ J n Fischbach, County Administrator 10 1 r, 10 Lf Date'