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STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2005 and
2006
RESOLUTION NO 63-05
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 "Jefferson County Federal
Central Services Cost Allocation Plan and Indirect Cost Rate Proposal for the Fiscal Years
ending December 31, ZOOS and Z006" 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.
3rd d f October
avo
. 2005.
APPROVED AND ADOPTED this
JEFFERSON COUNTY
~o OF COMMISSIONERS
,7 ~ ..~
hilJo nson, Chairman
~// /~/
~ ~~-
DaVl S ivan, Member
ATTEST:
~;?J~M"
Clerk of the Board
JEFFERSON COUNTY
FISCAL YEARS 2005 AND 2006 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, 2005 and
2006 complies with the Office of Management and Budget Circular A-87 and uses the
implementing instructions contained in the Guide OASC-10 published by the Department
of Health and Human Services. It was prepared using actual costs for fiscal year 2004.
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.
Phil~
Jefferson County Commissioners
10/:)05
I Date
~~.~
Donna M. Eldridge Date
Jefferson County Auditor
(Exhibit A)
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
Comr;nunity 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
$ 97,846
52,153
28,683
803
14,825
93,000
3,456
29,126
106,590
85,322
59,745
163,092
81 ,746
11,583
416
336,542
378,252
49,930
56,948
231,992
16,048
9,172
756
14,429
60,880
5,473
37,391
36,432
29,488
88,599
31,680
61,131
65,535
Costs Currently
Allocated
49,930
60,880
5,473
37,391
36,432
29,488
$
2,339,064 $
219,594
Attachment A
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JEFFERSON COUNTY
COST ALLOCATION PLAN
AND
INDIRECT COST PROPOSAL
FOR FISCAL YEARS ENDING DECEMBER 31, 2005 AND 2006
From the Office of the
JEFFERSON COUNTY AUDITOR
P.O. Box 563
Port Townsend, W A 98368
(360) 385-9121
JEFFERSON COUNTY
FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN
AND INDIRECT RATE PROPOSAL.
For the Fiscal Years 2005 and 2006
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-I0.
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
2005 and 2006. 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.
Defmitions
The following terms are used:
1. Central Services Cost centers or departments that provide services, usually
administrative in nature, to other departments.
2. Operating Departments Cost centers or departments that provide services
according to their respective purposes, primarily to the general public.
3. Allocation Basis A quantitative measurement related to service provided
by central service departments to operating departments.
Source of Data
All cost information comes from the Budget and financial repo~ maintained in the
general ledger for the fiscal year ended December 31, 2004. 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 defmed in OASC-I0,
with modifications to meet the local conditions.
The development of this central service cost allocation plan uses the following steps:
1. Determine the total administrative cost for the. County organizational
structure.
2. Reduce the total cost of Central Service departments/division by the
revenues collected from other departments/divisions for internal service
programs (Exhibit H, B Schedules).
3. Provide administrative 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:
1. Determine the total costs of all operating divisions and cost centers within
each County department (Exhibit H).
2. Compute the indirect rates by dividing the Total Actual Indirect Costs for
each operating activity by the Actual Direct Cost (Exhibit C).
. Jefferson County
Cost Allocation Plan and Indirect Cost Proposal
For Fiscal Years Ending December 31, 2005 and 2006
Table of Contents
Introduction
Certification
Exhibit A
Organizational Chart
Exhibit B
Einployee 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 2004
This section shows the allocation of the indirect cost for each schedule.
b. Supporting Schedules for Fiscal Year 2004
This section shows the classification of cost including allocated indirect cost for
each schedule.
c. Other Supporting Schedules for Fiscal Year 2004
This section provides other detail costing schedules when it is necessary to
further clarify the cost make-up of an indirect cost center.
Schedules
I. Building Depreciation County Courthouse
2. Building Depreciation Castle Hill
3. Building Depreciation Correctional Center
4. Equipment Depreciation
5. Facilities Courthouse
6. Facilities Correctional
7. Facilities Castle Hill Annex
8. Public Services/County Administrator
9. County AdministrationINon Departmental
10. Clerk of the Board
1 L 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 ORGANIZATION CHART
The following chart shows the organization of Jefferson County.
",
(Exhibit B)
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EMPLOYEE OVERHEAD COSTS FOR THREE
DEPARTMENTS
The following schedule computes the costs associated with an employee for three representative
departments within the County. The sch~dules 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
$32,678
Percent
of Salary
o
Fringe Benefits
10,486
32.09%
Services and Supplies
3,209
9.82%
County Wide Overhead
5,023
15.37%
Total
$51,396
57.28%
Overhead Rate for Employees in ER & R Fund
Percent
Costs of Salary
Median Salary ofER & R $34,601 0
Fringe Benefits 17,360 50.17%
Services and Supplies 13,613 39.34%
County Wide Overhead 4,388 12.68%
Total $69,963 102.20%
Overhead Rate for Employees in Sheriff's Department
Percent
Costs of Salary
Median Salary of SheriiIPatrol $45,104 0
Fringe Benefits 15,140 33.57%
Services and Supplies 15,071 33.41%
SheriiIDepartmental Admin 12,315 27.30%
County Wide Overhead 10,020 22.22%
Total $97,650 116.50%
(Exhibit C-I)
INDIRECT COST RATES
The following schedules compute the indirect cost rates for fiscal years 2005 and 2006. These
rates were computed using actual costs for fiscal year 2004. 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 2005 and 2006 County-Wide Indirect Cost Rates.
Schedule 2 Fiscal Year 2005 and 2006 Indirect Cost Rates.
(Exhibit D)
Jefferson County
County-Wide Cost Allocation FY 2005/2006
Using 2004 Costs
Total Costs not Indirect Direct Fringe & All
Department Cost Allowable Costs Salarv Other Direct
Assessor 543,761 389,524 154,237
Auditor - Accounting 128,476 128,476
Auditor - Payroll 59,781 59,781
Auditor - Management 75,486 23,973 23,973 20,090 7,450
Auditor - license/Recording 127,847 105,512 22,335
Auditor - Elections 220,635 78,743 141,893
Clerk of the Court 334,882 244,379 90,503
County Adm 163,308 163,308
BOCC 354,538 260,157 94,381
Board of Equalization 3,630 2,685 945
Civil Service Commission 1,966 1,966
Planning Commission 9,648 4,621 5,027
Safety & Security 163,366 1,100 58,370 103,896
District Court 629,500 373,933 255,567
Juvenile Services 704,219 308,923 395,296
Prosecutor-Criminal 498,775 368,504 130,271
Prosecutor-Civil 124,404 98,558 25,846
Prosecutor-Child Support 43,004 31,054 11,949
Prosecutor-Crime Victims 53,258 38,331 14,927
Prosecutor-Coroner 20,177 20,177
Sheriff-Adm 608,686 3,200 365,685 239,801
Sheriff-I nvestigation 212,555 141,059 71,496
Sheriff-Patrol 934,488 548,940 385,548
Sheriff-Traffic 422,884 262,654 160,230
Sheriff-Jail 902,634 495,129 407,504
Risk Mgmt/Search & Rescue 5,177 5,177
Superior Court 336,986 60,560 276,427
Treasurer & O&M 294,608 54,844 99,.129 109,759 30,876
Non-Dept.-State Auditor 39,633 39,633
Non-Dept.-Insurance for Cnty 483,913 119,992 311,300 - 52,621
Non-Dept. -Training Support 7,775 7,775
Non-Dept.-Miscellaneous 47,507 47,507
Non-Dept-Interfund Pymnt 778,242 778,242
Auditor's O&M 34,327 34,327
Boating Safety 22,564 10,667 11,897
WSU Learning Center 306,016 82,566 223,450
Community Services 174,068 174,068
4-H 87,917 39,083 48,835
E-911 JeffCom 931,457 336,713 594,743
Grant Management 374,708 374,708
Watershed Planning 66,480 66,480
Hotel-Motel 246,250 246,250
Health & Human Services 2,993,882 1,420,692 1,573,190
Natural Resources 224,710 77,705 147,005
Animal Services 213,376 90,122 123,254
(Exhibit 0, Schedule 1)
Jefferson County
County-Wide Cost Allocation FY 2005/2006
Using 2004 Costs
Total Costs not Indirect Direct Fringe & All
Department Cost Allowable Costs Salarv Other Direct
Mental Health 34,075 34,075
JC Drug Fund 23,217 23,217
Sheriff Drug Investigation 16,325 16,325
Law library 2,824 2,824
Community Development 1,256,817 718,384 538,433
Federal Forest Title III 119,821 119,821
JC Affordable Housing 152,458 152,458
Veterans Relief 24,478 24,478
Water Pollution Control Loan 10,581 10,581
Parks & Recreation 404,613 178,744 225,869
County Parks Improvement 73,504 26,508 46,997
Special Projects 155,183 70,610 34,203 50,370
Post Harvest Timber Management 735 372 363
Roads 6,435,875 771,817 1,560,399 4,103,659
Facilities 764,069 412,715 351,354
Depreciation allowance-Courthouse 105,774 105,774
FloodlStormwater Mgmt 31,211 11,922 19,289
Quilcene Flood Control 200,374 102,760 11,314 86,300
Construction & Renovation 1,787,852 1,461,987 98,788 227,077
County Capital Improvement 3,270,403 3,270,403
Capital Improvement Courthouse 114,255 56,952 11,180 46,123
HJ Carroll Park Fund 34,774 29,306 4,327 1,142
Community Investment
Conservation Futures 117,797 117,797
Solid Waste 2,130,048 295,671 238,767 1,595,609
ER&R 1,457,295 1,457,295
Information Services 990,696 563,808 426,888
Total 34,726,561 8,932,952 1,718,491 9,319,626 14,755,492
Indirect Cost Rate Computation:
Identifiable Indirect Cost= 1,718,491
Direct Salaries & Wages= 9,319,626 18.44%
(Exhibit 0, Schedule 1)
Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2004
Indirect Cost
Department
Health Division
Juvenile & Family Court
Planning Commission
Weed Control Board
Parks & Recreation
Building Inspection
Planning Deparbnent
Prosecutor Non-Support
Sheriff
Sheriff Jail
Natural Resources
Substance Abuse
Development Disabilities
County Roads
Solid Waste
Equipment Rental
E911 JeffCom
Total
Direct Cost
(1)
2,993,882
704,219
9,648
o
404,613
471,365
926,097
36,539
2,183,790
902,634
224,710
o
o
3,555,424
559,964
1,113,907
931,457
County-Wide
Indirect
(Exhibit E-5)
(2)
231,992
85,322
3,456
o
59,745
88,599
163,092
11,583
336,542
378,252
16,048
o
o
103,744
36,432
29,488
49,930
(Exhibit D, Schedule 2)
Indirect
Cost Rate
Col-21 Col-l
(3)
7.75%
12.12%
35.82%
0.00%
14.77%
18.80%
17.61%
31.70%
15.41%
41.91%
7.14%
0.00%
0.00%
2.92%
6.51%
2.65%
5.36%
SUMMARY OF THE FISCAL YEAR 2004 COST
ALLOCATION STEPDOWN
The following schedule is a summary of the cost being allocated in cost allocation stepdown.
Column 1 of Exhibit E, schedule 1, shows the total administration c~st 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 2004
County Castle Correctional Equipment
Organizations Total Costs Courthouse Hili Center Depreciation
(1) (2) (3) (4) (5)
Central Service Costs
0
County Courthouse $105,774 ($105,774)
Castle Hill 62,554 0 ($62,554)
Correctional Center 158,921 0 0 ($158,921)
Equipment Depreciation 54,387 0 0 0 ($54,387)
Facilities Courthouse 185,496 . 3,485 0 0 1,043
Facilities Correctional 216,592 0 0 0 538
Facilities DSHS 2,261 0 0 0 0
Public Services/County Adminh 35,300 3,233 0 0 233
County AdministrationINon De{ 163,308 0 0 0 0
Clerk of Board 50,915 534 0 0 62
Personnel 85,841 1,188 0 0 87
Information Services 426,888 6,935 0 0 1,306
General Insurance 363,921 0 0 0 0
Prosecuting Attorney 130,939 2,801 0 0 0
Auditor Payroll Actg 49,696 594 0 0 309
Auditor-General Ledger 105,513 1,188 0 0 464
Treasurer's Office - 99,129 6,737 0 0 1,009
State Examiner 39,663 0 0 0 0
Civil Service 1,966 0 0 0 0
Direct Activities
Assessor 9,741 0 0 1,962
Auditor-Licensing 5,389 0 0 2,523
Auditor-Elections 2,559 0 0 1,048
Board of Equalization 0 0 0 0
Clerk of Board 534 0 0 25
Commissioners Office 6,437 0 0 515
Planning Commission 0 0 0 0
Weed Control/Marine Resource 0 0 0 0
Cooperative Extension 0 0 0 3,246
District Court 11,484 0 0 1,502
-,
(Exhibit E, Schedule I, 1 of 2)
Jefferson County Summary Allocation for Fiscal Year 2004
County Castle Correctional Equipment
Organizations Total Costs Courthouse Hill Center Depreciation
(1) (2) (3) (4) (5)
Juvenile Services 9,016 0 0 1,125
Parks & Recreation 0 0 0 2,948
Plnog. & Community Dp. 0 0 0 247
Prosecuting Attny.-Crim 8,891 0 0 0
Prosecuting Attny.-Chld 1,893 0 0 0
Coroner 0 0 0 0
Sheriff 1,250 0 41,499 17,818
Sheriff-Jail 0 0 114,943 7,636
E91l JeftCom 0 0 2,480 3,059
Superior Court 15,183 0 0 0
Human Services Admin. 0 38,536 0 0
Natural Resources 0 5,255 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 18,764 0 327
Animal Contrl Services 0 0 0 1,179
Clerk of the Court 6,703 0 0 4,175.
Outside Services 0 0 0 0
Billed Services 0 0 0 0
TOTAL COSTS $2,339,064
(Exhibit E, Schedule 1,2 of2)
Jefferson County Summary Allocation for Fiscal Year 2004
(Exhibit E, Schedule 2, I of 2)
Jefferson County Summary Allocation for Fiscal Year 2004
Facilities Facilities Facilities Public Cou.nty
Organizations Courthouse CorrectnL CutIe mil ADD'" Services Administ.
(6) (7) (8) (9) (10)
Juvenile Services 16,710 0 0 0 5,770
Parks & Recreation 0 0 0 2,016 3,315
Plnng. & Community Dp. 0 0 0 4,374 8,924
Prosecuting Attny.-Crim 16,477 0 0 0 4,029
Prosecuting Attny.-Chld 3,508 0 0 0 352
Coroner 0 0 0 0 165
Sheriff 2,316 56,698 0 0 17,893
Sheriff-Jail 0 157,043 0 0 7,396
E911 JeOCom 0 3,388 0 0 7,632
Superior Court 28,139 0 0 0 2,761
Human Services Admin. 0 0 0 10,647 24,531
Natural Resources 0 0 0 566 1,841
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 23
4-H After School 0 0 0 578 720
County Road Admin. 0 0 0 4,275 29,132
County Road Design 0 0 0 1,186 0
County Road Maintenance 0 0 0 10,381 0
Solid Waste 0 0 0 2,463 4,588
Equipment Rental 0 0 0 2,013 9,127
Permit Center 0 0 0 1,249 1,373
Animal Contrl Services 0 0 0 905 1,748
Clerk of the Court 12,423 0 0 0 2,744
Outside Services 0 0 2,261 0 0
Billed Services 0 0 0 0
TOTAL COSTS
(Exhibit E, Schedule 2, 2 of2)
Jefferson County Summary Allocation for Fiscal Year 2004
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 Admini~
County AdministrationINon DC!
Clerk of Board ($53,246)
Personnel 161 ($90,421)
Information Services 1,233 2,101 ($456,653)
General Insurance 100 171 1,594 ($368,918)
Prosecuting Attorney 360 612 5,706 3,636 ($150,318)
Auditor Payroll Actg 201 342 3,188 2,031 1,354
Auditor-General Ledger 388 660 6,152 3,921 0
Treasurer's Office 934 1,591 14,823 9,446 1,354
State Examiner 0 0 0 0 0
Civil Service 0 0 0 0 0
Direct Activities
Assessor 1,954 3,329 31,017 19,765 2,708
Auditor-Licensing 870 1,481 13,803 8,796 0
Auditor-Elections 440 749 6,981 4,449 2,031
Board of Equalization 24 41 383 244 0
Clerk of Board 402 684 6,376 4,063 0
Commissioners Office 597 1,016 9,468 6,033 52,815
Planning Commission 36 62 574 366 2,031
Weed Control/Marine Resource 0 0 0 0 0
Cooperative Extension . 544 927 8,639 5,505 1,354
District Court 1,790 3,048 28,403 18,100 0
(Exhibit E, Schedule 3, 1 of 2)
~-
Jefferson County Summary Allocation for Fiscal Year 2004
Clerk of Information General Prosecuting
Organizations Board Personnel Services Insurance Attorney
(11) (12) (13) (14) (15)
Juvenile Services 1,575 2,682 24,992 15,926 0
Parks & Recreation 1,352 2,303 21,454 13,671 0
Plnng. & Community Dp. 2,933 4,995 46,542 29,658 55,523
Prosecuting Attny.-Crim 1,655 2,819 26,267 16,739 0
Prosecuting Attny.-Chld 177 301 2,805 1,788 0
Coroner 0 0 0 0 0
Sheriff 6,120 10,425 97,132 61,896 0
Sheriff-Jail 2,840 4,838 45,076 28,724 0
E911 JeftCom 1,938 3,302 0 19,603 0
Superior Court 247 421 3,921 0 0
Human Services Admin. 7,139 12,159 0 72,195 5,417
Natural Resources 380 647 0 3,839 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 388 660 6,152 3,921 0
County Road Admin. 2,866 4,882 0 0 2,708
County Road Design 795 1,355 0 0 1,354
County Road Maintenance 6,960 11,855 0 0 1,354
Solid Waste 1,651 2,812 0 0 1,354
Equipment Rental. 1,350 2,299 0 0 0
Permit Center 838 1,427 13,293 8,471 18,959
Animal Contrl Services 607 1,033 9,627 6,135 0
Clerk of the Court 1,404 2,391 22,283 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 2004
(Exhibit E, Schedule 4, I of 2)
Jefferson County Summary Allocation for Fiscal Year 2004
Auditor Auditor Treasurer's State Civil
Organizations Payroll Gen. Ledg. Office Examiner Services
(16) (17) (18) (19) (20)
Juvenile Services 1,548 3,204 1,178 1,595 0
Parks & Recreation 1,329 6,600 3,841 916 0
Plnng. & Community Dp. 2,883 3,204 1,920 1,889 0
Prosecuting Attny.-Crim 1,627 1,322 509 1,412 0
Prosecuting Attny.-Chld 174 443 44 97 0
Coroner 0 176 29 46 0
Sheriff 6,016 6,893 3,884 4,946 1,755
Sheriff-Jail 2,792 2,652 1,455 2,044 815
E911 JeOCom 1,905 2,928 1,586 2,110 0
Superior Court 243 5,270 0 763 0
Human Services Admin. 7,017 10,908 36,663 6,781 0
Natural Resources 373 1,489 1,149 509 0
Substance Abuse 0 0 0 0 0
Developmental Disabilities 0 0 0 0 0
County Fair 0 2,785 6,387 0 0
Law Library 0 100 626 6 0
4-H After School 381 1,255 175 199 0
County Road Admin. 2,818 7,604 3,535 3,060 0
County Road Design 782 0 0 0 0
County Road Maintenance 6,842 0 0 0 0
Solid Waste 1,623 4,709 13,661 3,570 0
Equipment Rental 1,327 8,206 2,546 2,621 0
Permit Center 823 75 22,041 958 0
Animal Contrl Services 596 1,481 7,885 483 0
Clerk of the Court 1,380 803 6,067 759 0
Outside Services 8,901 34,296 20,077 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 Administration/Non Del
Clerk of Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General 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 ControllMarine Resource
Cooperative Extension
District Court
Jefferson CoUnty Summary Allocation for Fiscal Year 2004
Total
Costs
(21)
97,846
52,153
28,683
803
14,825
93,000
3,456
o
29,126
106,590
(Exhibit E, Schedule 5,1 of2)
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
E911 JeftCom
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 2004
Total
Costs
(21)
85,322
59,745
163,092
81,746
11,583
416
336,542
378,252
49,930
56,948
231,992
16,048
o
o
9,172
756
14,429
60,880
5,473
37,391.
36,432
29,488
88,599
31,680
61,131
65,535
o
$2,339,064
(Exhibit E, Schedule 5, 2 of2)
COST ALLOCATION SUMMARY FISCAL YEAR 2004
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 2004
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 Adminif 4,275 1,186 10,381 2,463 2,013
County Administration/Non Dq 29,132 0 0 4,588 9,127
Clerk of Board 2,866 795 6,960 1,651 1,350
Personnel 4,882 1,355 11,855 2,812 2,299
Information Services 0 0 0 0 0
General Insurance 0 0 0 0 0
Prosecuting Attorney 2,708 1,354 1,354 1,354 0
Auditor Payroll Actg 2,818 782 6,842 1,623 1,327
Audrto~GeneralLedger 7,604 0 0 4,709 8,206
Treasurer's Office 3,535 0 0 13,661 2,546
State Examiner 3,060 0 0 3,570 2,621
Civil Service 0 0 0 0 0
Total 60,880 5,473 37,391 36,432 29,488
(Exhibit F, Schedule I)
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 2004
This section shows the allocation of the indirect cost for each
schedule.
b. Supporting Schedules for Fiscal Year 2004
This section shows the classifications of cost including allocated
indirect cost for each schedule.
c. Other Supporting Schedules for Fiscal Year 2004
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
1. Building Depreciation County Courthouse
2. Building Depreciation 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/Nori 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
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
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 $2,506,559 The use allowances are computed on a 25 year estimated life and,
as of 2004, total $105,774 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)
(Exhibit H, Schedule la, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2004
County Courthouse
Organizations Units Percentage Allocation Billed Net Costs
(2) (3) (4) (5) (6)
Juvenile Services 1,867 8.52% 9,016 9,016
Parks & Recreation 0 0.00% 0 0
Plnng. & Community Dp. 0 0.00% 0 0
Prosecuting Attny.-Crim 1,841 8.41% 8,891 8,891
Prosecuting Attny.-Chld 392 1. 79% 1,893 1,893
Coroner 0 0.00% 0 0
Sheriff 259 1.18% 1,250 1,250
Sheriff-Jail 0 0.00% 0 0
E911 JeOCom 0 0.00% 0 0
Superior Court 3,144 14.35% 15,183 15,183
Human Services Admin. 0 0.00% 0 0
Natural Resources 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
Permit Center 0 0.00% 0 0
Animal Contrl Services 0 0.00% 0 0
Clerk of the Court 1,388 6.34% 6,703 6,703
Outside Services 0 0.00% 0 0
Billed Services 0 0.00% 0 0
(Exhibit H, Schedule la, 20f2)
-l
.,
(Exhibit n, Schedule I b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan.
For fiscal years ended December 31, 2005 and 2006
Castle Hill Building Depreciation
The Castle Hill Building Depreciation expense represent the depreciation on the Castle
Hill Building. The Castle Hill Building acquisition was $3,100,000. The use allowance
is based on 50 years or $62,000 per year. Capital improvements since 2003 total $13,856.
The use allowances are computed on a 25 year estimated life and as of 2004 total $554.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
department/division within the building.
-,
(Exhibit H-2)
Jefferson County Detail Allocation for Fiscal Year 2004
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% ($62,554) ($62,554)
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 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
Information Services 0.00% 0 0 0
CieneralInsurance 0.00% 0 0 0
Prosecuting Attorney 0.00% 0 0 0
Auditor Payroll Actg 0.00% 0 0 0
Auditor.Cieneral 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 2004
Castle Hill
Organizations Units Percentage Allocation BUled 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. 8,940 61.60% 38,536 0 38,536
Natural Resources 1,219 8.40% 5,255 0 5,255
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
Permit Center 4,353 30.00% 18,764 0 18,764
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 2a, 2 of2)
(Exhibit H, Schedule 2b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan -
For fiscal years ended December 31, 2005 and 2006
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 $1,560,755. The use allowance is computed on a 25 year estimated life and
totals $158,921 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 2004
Correctional Center
Organizations Units Percentage Allocation Billed Costs Net Balance
(12) (13) (14) (IS) (16)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center 19,098 100.00% ($158,921) ($158,921)
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 Adminu 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
<JeneralInsurance 0.00% 0 0 0
Prosecuting Attorney 0.00% 0 0 0
Auditor Payroll Actg 0.00% 0 0 0
Auditor-<Jeneral 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 ControllMarine 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)
r
Jefferson County Detail Allocation for Fiscal Year 2004
Correctional Center
Organizations Units Percentage Allocation BUIed 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 Atbly.-Crim 0.00% 0 0 0
Prosecuting Atbly.-Chld 0.00% 0 0 0
Coroner 0.00% 0 0 0
Sheriff 4,987 26.11 % 41,499 0 41,499
Sheriff-Jail 13,813 72.33% 114,943 0 114,943
E911 JeflCom 298 1.56% 2,480 0 2,480
SupenorCourt 0.00% 0 0 0
Human Services Admin. 0.00% 0 0 0
Natural Resources 0.00% 0 0 0
Substance Abuse 0.00010 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
Permit 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, 20f2)
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County AdministrationINon Der
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
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
158,921
$158,921
$0
$0
$158,921
o
o
o
$158,921
(Exhibit H, Schedule 3b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan.
For fiscal years ended December 31, 2005 and 2006
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 2004
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% ($54,387) ($54,387)
Facilities Courthouse 8,435 1.92% 1,043 0 1,043
Facilities Correctional 4,346 0.99% 538 0 538
Facilities DSHS 0 0.00% 0 0 0
Public ServiceslCounty Adminh 1,880 0.43% 233 0 233
County AdministrationINon Del 0 0.00% 0 0 0
Clerk of Board 500 0.11% 62 0 62
Personnel 700 0.16% 87 0 87
Information Services 10,560 2.40% 1,306 0 1,306
<3enerallnsurance 0 0.00% 0 0 0
Prosecuting Attorney 0 0.00% 0 0 0
Auditor Payroll Actg 2,500 0.57% 309 0 309
Auditor-General Ledger 3,750 0.85% 464 0 464
Treasurer's Office 8,154 1.85% 1,009 0 1,009
State Examiner 0 0.00% 0 0 0
Civil Service 0 0.00% 0 0 0
Direct Activities
Assessor 15,860 3.61% 1,962 0 1,962
Auditor-Licensing 20,396 4.64% 2,523 0 2,523
Auditor-Elections 8,475 1.93% 1,048 0 1,048
Board of Equalization 0 0.00% 0 0 0
Clerk of Board 200 0.05% 25 0 25
Commissioners Office 4,164 0.95% 515 0 515
Planning Commission 0 0.00% 0 0 0
Weed ControllMarine Resource 0 0.00% 0 0 0
Cooperative Extension 26,243 5.97% 3,246 0 3,246
District Court 12,145 2.76% 1,502 0 1,502
(Exhibit H, Schedule 4a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2004
Equipment Depreciation
Organizations Units Percentage AIIoc~tion Billed Costs Net Balance
(17) (18) (19) (20) (21)
Juvenile Services 9,092 2.07% 1,125 0 1,125
Parks & Recreation 23,834 5.42% 2,948 0 2,948
Plnng. & Community Dp. 2,000 0.45% 247 0 247
Prosecuting Attny.-Crim 0 Q.OO% 0 0 0
Prosecuting Attny.-Chld 0 0.00% 0 0 0
Coroner 0 0.00% 0 0 0
Sheriff 144,033 32.76% 17,818 0 17,818
Sheriff-Jail 61,728 14.04% 7,636 0 7,636
E911 JeftCom 24,727 5.62% 3,059 0 3,059
Superior Court 0 0.00% 0 0 0
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 2,647 0.60% 327 0 327
Animal Contrl Services 9,533 2.17% 1,179 0 1,179
Clerk of the Court 33,746 7.68% 4,175 0 4,175
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 4a, 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 ofIndirect Costs
Equipment Depree,
$0
Costs
$0
54,387
$54,387
o
.$0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information 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
rn-
(Exhibit H, Schedule 4b,)
$54,387
o
o
o
$0
$54,387
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan.
For fiscal years ended December 31, 2005 and 2006
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)
(Exhibit H, Schedule Sa, I of2)
Jefferson County Detail Allocation for Fiscal Year 2004
Facilities Courthouse
Organizations Units Percentage Allocation Billed. Costs Net Balance
(22) (23) (24) (25) (26)
Juvenile Services 1,867 8.79% 16,710 0 16,710
Parks & Recreation 0 0.00% 0 0 0
Plnng. & Community Dp. 0 0.00% 0 0 0
Prosecuting Attny.-Crim 1,841 8.67% 16,477 0 16,477
Prosecuting Attny.-Chld 392 1.85% 3,508 0 3;508
Coroner 0 0.00% 0 0 0
Sheriff 259 1.22% 2,316 0 2,316
Sheriff-Jail 0 0.00% 0 0 0
E911 JeffCom 0 0.00% 0 0 0
Superior Court 3,144 14.81% 28,139 0 28,139
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
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% 12,423 0 12,423
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule Sa, 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 ofIndirect Costs
Facilities Courthouse
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
1,043
o
o
3,485
(Exhibit H, Schedule 5b,)
Costs
$107,477
78,019
$185,496
$0
$0
$185,496
$4,528
$190,024
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan -
For fiscal years ended December 31, 2005 and 2006
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 sheriff's
department.
(Exhibit H~6)
(Exhibit H, Schedule 680 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2004
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
Plm1g. & Community Dp. 0.00% 0 0 0
Prosecuting Attny.-Crlm 0.00% 0 0 0
Prosecuting Attny.-Chld 0.00% 0 0 0
Coroner 0.00% 0 0 0
Sheriff 4,987 26.11 % 56,698 0 56,698
Sheriff-Jail 13,813 72.33% 157,043 0 157,043
E911 JeftCom 298 1.56% 3,388 0 3,388
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
Permit 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 6a, 2 of2)
(Exhibit H, Schedule 6b,)
County Administritive Description _
Jefferson County
Central Service Cost Allocation Plan.
For fiscal years ended December 31, 2005 and 2006
Facilities Maintenance Castle Hill Annex
The County-wide Maintenance Budget is used by the County to maintain all county
owned buildings. For reporting putposes 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 assigI)ed to each department.
(Exhibit H-7)
(Exhibit H, Schedule 7a, I of2)
Jefferson County Detail Allocation for Fiscal Year 2004
Facilities Castle Hill Annex
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 JeffCom 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
Permit 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% 2,261 0 2,261
Billed Services 0.00% 0 4,790
(Exhibit H, Schedule 7a, 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.ofIndirect Costs
Facilities Castle Annex
$0
o
Costs
$1,597
664
o
$2,261
$0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information 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 7b,)
$2,261
o
o
o
o
o
o
$0
$2,261
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan _
For fiscal years ended December 31, 2005 and 2006
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)
(Exhibit H, Schedule 8a, 1 of2)
..
Jefferson County Detail Allocation for Fiscal Year 2004
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 6.73 4.50% 2,016 0 2,016
Plnng. & Community Dp. 14.60 9.77% 4,374 0 4,374
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
E91l JeffCom 0.00 0.00% 0 0 0
Superior Court 0.00 0.00% 0 0 0
Human Services Admin. 35.54 23.79% 10,647 0 10,647
Natural Resources 1.89 1.27% 566 0 566
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 1.93 1.29% 578 0 578
County Road Admin. 14.27 9.55% 4,275 0 4,275
County Road Design 3.96 2.65% 1,186 0 1,186
County Road Maintenance 34.65 23.19% . 10,381 0 10,381
Solid Waste 8.22 5.50% 2,463 0 2,463
Equipment Rental 6.72 4.50% 2,013 0 2,013
Permit Center 4.17 2.79% 1,249 0 1,249
Animal Contrl Services 3.02 2.02% 905 0 905
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 8a, 2 of2)
'--j
Cost Object
Computation of Indirect Costs
Public Servlces/County Adminis
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Costs
$32,705
2,595
$35,300
o
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County Administration/Non DeI
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
o
o
5,992
233
o
o
$3,233
(Exhibit H, Schedule 8b,)
$35,300
$9,458
$44,758
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
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)
(Exhibit H, Schedule 9a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2004
County AdministrationlNon Departmental
Organizations Units Percentage Allocation Billed Costs Net Balance
(42)., (43) (44) (45) (46)
Juvenile Services 704,219 3.52% 5,770 0 5,770
Parks & Recreation 404,613 2.02% 3,315 0 3,315
Plnng. & Community Dp. 1,089,189 5.44% 8,924 0 8,924
Prosecuting Attny.-Crim 491,711 2.46% 4,029 0 4,029
Prosecuting Attny.-Chld 43,004 0.21% 352 0 352
Coroner 20,177 0.10% 165 0 165
Sheriff 2,183,790 10.91% 17,893 0 17,893
Sheriff-Jail 902,634 4.51% 7,396 0 7,396
E911 JeffCom 931,457 4.65% 7,632 0 7,632
Superior Court 336,986 1.68% 2,761 0 2,761
Human Services Admin. 2,993,882 14.95% 24,531 0 24,531
~aturalResources 224,710 1.12% 1,841 0 1,841
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 2,824 0.01% 23 0 23
4-H After School 87,917 0.44% 720 0 720
County Road Admin. 3,555,424 17.76% 29,132 0 29,132
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 559,964 2.80% 4,588 0 4,588
Equipment Rental 1,113,907 5.56% 9,127 0 9,127
Permit Center 167,628 0.84% 1,373 0 1,373
Animal Contrl Services 213,376 1.07% 1,748 0 1,748
Clerk of the Court 334,882 1.67% 2,744 0 2,744
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 980 2 of2)
Cost Object
Computation of Indirect Costs
County Administration
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Costs
$150,010
13,298
o
$163,308
$0
$0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County Administration/Non DeI
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
734
o
o
o
o
o
o
o
(Exhibit H, Schedule 9b,)
$163,308
$734
$164,042
Couhty Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
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-IO)
(Exhibit H, Schedule lOa, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2004
Clerk of Board
Organizations Units Percentage Allocation Billed Costs Net Balance
(47) (48) (49) (50) (51)
Juvenile Services 7.84 2.96% 1,575 0 1,575
Parks & Recreation 6.73 2.54% 1,352 0 1,352
Plnng. & Community Dp. 14.60 5.51% 2,933 0 2,933
Prosecuting Attny.-Crim 8.24 3.11% 1,655 _0 1,655
Prosecuting Attny.-Chld 0.88 0.33% 177 0 177
Coroner 0.00 0.00% 0 0 0
Sheriff 30.47 11.49% 6,120 0 6,120
Sheriff-Jail 14.14 5.33% 2,840 0 2,840
E911 JeffCom 9.65 3.64% 1,938 0 1,938
Superior Court 1.23 0.46% 247 0 247
Human Services Admin. 35.54 13.41% 7,139 0 7,139
Natural Resources 1.89 0.71% 380 0 380
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 1.93 0.73% 388 0 388
County Road Admin. 14.27 5.38% 2,866 0 2,866
County Road Design 3.96 1.49% 795 0 795
County Road Maintenance 34.65 13.07% 6,960 0 6,960
Solid Waste 8.22 3.10% 1,651 0 1,651
Equipment Rental 6.72 2.53% 1,350 0 1,350
Permit Center 4.17 1.57% 838 0 838
Animal Contrl Services 3.02 1.14% 607 0 607
Clerk of the Court 6.99 2.64% 1,404 0 1,404
Outside Services 0.00 0.00% 0 0 0
Billed Services 0.00 0.00% 0 0 0
J
(Exhibit H, Schedule lOa, 2 of2)
(Exhibit H, Schedule lOb,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December31, 2005 and 2006
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-ll)
..--.1
(Exhibit H, Schedule lla, I of2)
Jefferson County Detail Allocation for Fiscal Year 2004
Personnel
Organizations Units Percentage Allocation Billed Costs Net Balance
(52) (53) (54) (55) (56)
Juvenile Services 7.84 2.97% 2,682 0 2,682
Parks & Recreation 6.73 2.55% 2,303 0 2,303
Plnng. & Community Dp. 14.60 5.52% 4,995 0 4,995
Prosecuting Attny.-Crim 8.24 3.12% 2,819 0 2,819
Prosecuting Attny.-Chld 0.88 0.33% 301 0 301
Coroner 0.00 0.00% 0 0 0
Sheriff 30.47 11.53% 10,425 0 10,425
Sheriff-Jail 14.14 5.35% 4,838 0 4,838
E911 JeffCom 9.65 3.65% 3,302 0 3,302
Superior Court 1.23 0.47% 421 0 421
Human Services Admin. 35.54 13.45% 12,159 0 12,159
Natural Resources 1.89 0.72% 647 0 647
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 1.93 0.73% 660 0 660
County Road Admin. 14.27 5.40% 4,882 0 4,882
County Road Design 3.96 1.50% 1,355 0 1,355
County Road Maintenance 34.65 13.11% 11,855 0 11,855
Solid Waste 8.22 3.11% 2,812 0 2,812
Equipment Rental 6.72 2.54% 2,299 0 2,299
Permit Center 4.17 1.58% 1,427 0 1,427
Animal Contrl Services 3.02 1.14% 1,033 0 1,033
Clerk of the Court 6.99 2.64%. 2,391 0 2,391
Outside Services 0.00 0.00% 0 0 0
Billed Services 0.00 0.00% 0 0 0
(Exhibit H, Schedule lla, 20f2)
(Exhibit H, Schedule lib,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
Information Services
The Information Services Department provides computers, telepho~es, voice mail,
copiers records management and other specialized systems such as the election and
microfilm system. In the 2005 cost plan, Information Services cost will be reduced to
only reflect only costs to the General Fund.
Basis of Allocation
The basis of allocation will be the number of full time equivalent personnel in each
department! division.
(Exhibit H-12)
(Exhibit H, Schedule 12a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2004
InformmationServices
Organizations Units Percentage Allocation Billed Costs Net Balance
(57) (58) (59) (60) (61)
Juvenile Services 7.84 5.47% 24,992 0 24,992
Parks & Recreation 6.73 4.70% 21,454 0 21,454
Plnng. & Community Dp. 14.60 10.19% 46,542 0 46,542
Prosecuting Attny.-Crim 8.24 5.75% 26,267 0 26,267
Prosecuting Attny.-Chld 0.88 0.61% 2,805 0 2,805
Coroner 0.00 0.00% 0 0 0
Sheriff 30.47 21.27% 97,132 0 97,132
Sheriff-Jail 14.14 9.87% 45,076 0 45,076
E911 JeffCom 0.00 0.00% 0 0 0
Superior Court 1.23 0.86% 3,921 0 3,921
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 1.93 1.35% 6,152 0 6,152
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 4.17 2.91% 13,293 0 13,293
Animal Contrl Services 3.02 2.11% 9,627 0 9,627
Cleric of the Court 6.99 4.88% 22,283 0 22,283
Outside Services 0.00 0.00% 0 0 0
Billed Services 0.00 0.00% 0 0 0
(Exhibit H, Schedule 12a, 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 ofIndirect Costs
Information Service
Costs
$344,759
433,765
595,000
$1,373,524
$595,000
87,367
264,269 ($946,636)
$426,888
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insur.ance
Information Services
Personnel
Clerk of Board
County Administration/Non DeI
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
2,101
1,233
3,498
1,839
o
o
12,852
1,306
o
o
6,935
29,765
$456,653
Total Allocable Costs
(Exhibit H, Schedule 12b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
(;enerallnsurance
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 2004
(;eneralInsurance
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 Services/County Adminh
County AdministrationINon Del
Clerk of Board
Personnel
Information Services
General Insurance 181.61 100.00% ($368,918) ($368,918)
Prosecuting Attorney 1.79 0.99% 3,636 0 3,636
Auditor Payroll Actg 1.00 0.55% 2,031 0 2,031
Auditor-General Ledger 1.93 1.06% 3,921 0 3,921
Treasurer's Office 4.65 2.56% 9,446 0 9,446
State Examiner 0.00 0.00% 0 0 0
Civil Service 0.00 0.00% 0 0 0
Direct Activities
Assessor 9.73 5.36% 19,765 0 19,765
. Auditor-Licensing 4.33 2.38% . 8,796 0 8,796
Auditor-Elections 2.19 1.21 % 4,449 0 4,449
Board of Equalization 0.12 0.07% 244 0 244
Clerk of Board 2.00 1.1 0% 4,063 0 4,063
Commissioners Office 2.97 1.64% 6,033 0 6,033
Planning Commission 0.18 0.10% 366 0 366
Weed Control/Marine Resource 0.00 0.00% 0 0 0
Cooperative Extension 2.71 1.49% 5,505 0 5,505
District Court 8.91 4.91% 18,100 0 18,100
(Exhibit H, Schedule 13a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2004
(;eneralInsurance
Organizations Units Percentage Allocation Billed Costs Net Costs
.(62) (63) (64) (65) (66)
Juvenile Services 7.84 4.32% 15,926 0 15,926
Parks & Recreation 6.73 3.71% 13,671 0 13,671
Plnng. & Community Dp. 14.60 8.04% 29,658 0 29,658
Prosecuting Attny.-Crim 8.24 4.54% 16,739 0 16,739
Prosecuting Attny.-Chld 0.88 0.48% 1,788 0 1,788
Coroner 0.00 0.00% 0 0 0
Sheriff 30.47 16.78% 61,896 0 61,896
Sheriff-Jail 14.14 7.79% 28,724 0 28,724
E911 JeffCom 9.65 5.31% 19,603 0 19,603
Superior Court 0.00 0.00% 0 0 0
Human Services Admin. 35.54 19.57% 72,195 0 72,195
Natural Resources 1.89 1.04% 3,839 0 3,839
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 1.93 1.06% 3,921 0 3,921
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 4.17 2.30% 8,471 0 8,471
Animal Contrl Services 3.02 1.66% 6,135 0 6,135
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, 2 of 2)
(Exhibit H, Schedule l3b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
Prosecuting Attorney
The Prosecuting Attorney's office prosecutes all criminal matters for Jefferson County
and determines restitution in appropriate c~es; 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 ~ctual effort spent by the attorneys for the
various personnel in each department/division.
(Exhibit H-14)
Jefferson County Detail Allocation for Fiscal Year 2004
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 Admini~
County AdministrationINon Del
Clerk of Board
Personnel
Information Services
{}enerallnsurance
Prosecuting Attorney 111.0 100.00% ($150,318) ($150,318)
Auditor Payroll Actg 1.0 0.90% 1,354 0 1,354
Auditor-{}eneral Ledger 0.0 0.00% 0 0 Q
Treasurer's Office 1.0 0.90% 1,354 0 1,354
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% 2,708 0 2,708
Auditor-Licensing 0.0 0.00% 0 0 0
Auditor-Elections 1.5 1.35% 2,031 0 2,031
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% 52,815 0 52,815
Planning Commission 1.5 1.35% 2,031 0 2,031
Weed Control/Marine Resource 0.0 0.00% 0 0 0
Cooperative Extension 1.0 0.90% 1,354 0 1,354
District Court 0.0 0.00% 0 0 0
(Exhibit H, Schedule 14a, lof2)
Jefferson County Detail Allocation for Fiscal Year 2004
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% 55,523 0 55,523
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 JefiCom 0.0 0.00% 0 0 0
Superior Court 0.0 0.00% 0 0 0
Human Services Admin. 4.0 3.60% 5,417 0 5,417
Natural Resources 0.0 0.00% 0 0 0
Substance Abuse 0.0 0.00% 0 O. 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% 2,708 0 2,708
County Road Design 1.0 0.90% 1,354 0 1,354
County Road Maintenance 1.0 0.90% 1,354 0 1,354
Solid Waste 1.0 0.90% 1,354 0 1,354
Equipment Rental 0.0 0.00% 0 0 0
Permit Center 14.0 12.61% 18,959 0 18,959
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 of2)
Cost Object
Computation of Indirect Costs
Prosecutio2 Attrny.
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County Administration/Non DeJ:
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
Costs
$633,488
32,694
o
$666,182
$0
535,243
$0
($535,243)
$130,939
3,636
5,706
612
360
1,073
o
o
o
5,191
o
o
o
2,801
$19,379
$150,318
(Exhibit H, Schedule 14b,)
L--.
!
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
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)
(Exhibit H, Schedule 15a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2004
Auditor Payroll Accounting
Organizations Units Percentage Allocation Billed Costs Net Costs
(72) (73) (74) (75) (76)
Juvenile Services 7.84 2.61% 1,548 0 1,548
Parks & Recreation 6.73 2.24% 1,329 0 1,329
Plnng. & Community Dp. 14.60 4.87% 2,883 0 2,883
Prosecuting Attny.-Crim 8.24 2.75% 1,627 0 1,627
Prosecuting Attny.-Chld 0.88 0.29% 174 0 174
Coroner 0.00 0.00% 0 0 0
Sheriff 30.47 10.16% 6,016 0 6,016
Sheriff-Jail 14.14 4.71% 2,792 0 2,792
E911 JeffCom 9.65 3.22% 1,905 0 1,905
Superior Court 1.23 0.41% 243 0 243
Human Services Admin. 35.54 11.85% 7,017 0 7,017
Natural Resources 1.89 0.63% 373 0 373
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 1.93. 0.64% 381 0 381
County Road Admin. 14.27 4.76% 2,818 0 2,818
County Road Design 3.96 1.32% 782 0 782
County Road Maintenance 34.65 11.55% 6,842 0 6,842
Solid Waste 8.22 2.74% 1,623 0 1,623
Equipment Rental 6.72 2.24% 1,327 0 1,327
Permit Center 4.17 1.39% 823 0 823
Animal Contrl Services 3.02 1.01% 596 0 596
Clerk of the Court 6.99 2.33% 1,380 0 1,380
Outside Services 45.08 15.03% 8,901 0 8,901
Billed Services 0.00 0.00% 0 0 0
(Exhibit H, Schedule 15a, 2 of2)
(Exhibit n, Schedule ISb,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
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)
(Exhibit H, Schedule 16a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2004
Auditor General Ledger Accounting
Organizations Units Percentage Allocation Billed Costs Net Costs .
(77) (78) (79) (80) (81)
Juvenile Services 383 2.63% 3,204 0 3,204
Parks & Recreation 789 5.42% 6,600 0 6,600
Plnng. & Community Dp. 383 2.63% 3,204 0 3,204
Prosecuting Attny.-Crim 158 1.09% 1,322 0 1,322
Prosecuting Attny.-Chld 53 0.36% 443 0 443
Coroner 21 0.14% 176 0 176
Sheriff 824 5.66% 6,893 0 6,893
Sheriff-Jail 317 2.18% 2,652 0 2,652
E911 JefiCom 350 2.41% 2,928 0 2,928
Superior Court 630 4.33% 5,270 0 5,270
Human Services Admin. 1,304 8.96% 10,908 0 10,908
Natural Resources 178 1.22% 1,489 0 1,489
Substance Abuse 0 0.00% 0 0 0
Developmental Disabilities 0 0.00% 0 0 0
County Fair 333 2.29% 2,785 0 2,785
Law Library 12 0.08% 100 0 100
4-H After School 150 1.03% 1,255 0 1,255
County Road Admin. 909 6.25% 7,604 0 7,604
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 563 3.87% 4,709 0 4,709
Equipment Rental 981 6.74% 8,206 0 8,206
Permit Center 9 0.06% 75 0 75
Animal Contrl Services 177 1.22% 1,481 0 1,481
Clerk of the Court 96 0.66% 803 0 803
Outside Services 4,100 28.17% 34,296 0 34,296
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 16a, 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
Auditor-General Ldg~
Costs
$0
$98,381
7,132
$105,513
$0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
Generallnsurance
Information Services
Personnel
Clerk of Board
County Administration/Non Def
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
381
o
3,921
6,152
660
388
865
o
o
o
2,202
464
o
o
1,188
(Exhibit H, Schedule 16b,)
$105,513
$16,220
$121,733
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
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)
(Exhibit H, Schedule 17a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2004
Treasurer
Organizations Units Percentage Allocation Billed Costs Net Costs
(82) (83) (84) (85) (86)
Juvenile Services 81 0.79% 1,178 0 1,178
Parks & Recreation 264 2.56% 3,841 0 3,841
Plnng. & Community Dp. 132 1.28% 1,920 0 1,920
Prosecuting Attny.-Crlm 35 0.34% 509 0 509
Prosecuting Attny.-Chld 3 0.03% 44 0 44
Coroner 2 0.02% 29 0 29
Sheriff 267 2.59% 3,884 0 3,884
Sheriff-Jail 100 0.97% 1,455 0 1,455
E911 JetlCom 109 1.06% 1,586 0 1,586
Superior Court 0 0.00% 0 0 0
Human Services Admin. 2,520 24.48% 36,663 0 36,663
Natural Resources 79 0.77% 1,149 0 1,149
Substance Abuse 0 0.00% 0 0 0
Developmental Disabilities 0 0.00% 0 0 0
County Fair 439 4.27% .6,387 0 6,387
Law Library 43 0.42% 626 0 626
4-H After School 12 0.12% 175 0 175
County Road Admin. 243 2.36% 3,535 0 3,535
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 939 9.12% 13,661 0 13,661
Equipment Rental 175 1.70% 2,546 0 2,546
Permit Center 1,515 14.72% 22,041 0 22,041
Animal Contrl Services 542 5.27% 7,885 0 7,885
Clerk of the Court 417 4.05% 6,067 0 6,067
Outside Services 1,380 13.41% 20,077 0 20,077
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 17a, 2of2)
Computation ofIndirect Costs
Cost Object Treasurer
Costs
Personnel Services $249,807
Services and Supplies 25,388
Capital Outlay 0
Subtotal $275,195
Less:
Capital Outlay $0
General Government 176,066
Billed Services ($176,066)
Total Allowable Costs $99,129
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor~General Ledger 510
Auditor Payroll Actg 918
Prosecuting Attorney 1,354
General Insurance 9,446
Information Services 14,823
Personnel 1,591
Clerk .ofBoard 934
County Administration/Non De}: 812
Public Services/County Adminis 0
Facilities DSHS 0
Facilities Correctional 0
Facilities Courthouse 12,486
Equipment Depreciation 1,009
Correctional Center 0
Castle Hill 0
County Courthouse 6,737 $50,620
Total Allocable Costs $149,749
(Exhibit H, Schedule l7b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
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 2004
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 Admini~
County Administration/Non Del
Clerk of Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner 17,654,521 100.00% ($39,988) ($39,988)
Civil Service 1,966 0.01% 4 0 4
Direct Activities
Assessor 543,761 3.08% 1,232 0 1,232
Auditor-Licensing 236,381 1.34% 535 0 535
Auditor-Elections 220,635 1.25% 500 0 500
Board of Equalization 3,630 0.02% 8 0 8
Clerk of Board 70,908 0.40% 161 0 161
Commissioners Office 283,630 1.61% 642 0 642
Planning Commission 9,648 0.05% 22 0 22
Weed Control/Marine Resource 0 0.00% 0 0 0
Cooperative Extension 306,016 1.73% 693 0 693
District Court 629,500 3.57% 1,426 0 1,426
(Exhibit H, Schedule18a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year" 2004
State Examiner
Organizations Units Percentage Allocation Billed Costs Net Costs
(87) (88) (89) (90)
Juvenile Services 704,219 3.99% 1,595 0 1,595
Parks & Recreation 404,613 2.29% 916 0 916
Plnng. & Community Dp. 833,786 4.72% 1,889 0 1,889
Prosecuting Attny.-Crim 623,178 3.53% 1,412 0 1,412
Prosecuting Attny.-Chld 43,004 0.24% 97 0 97
Coroner 20,177 0.11% 46 0 46
Sheriff 2,183,790 12.37% 4,946 0 4,946
Sheriff-Jail 902,634 5.11% 2,044 0 2,044
E911 JetlCom 931,457 5.28% 2,110 0 2,110
Superior Court 336,986 1.91% 763 0 763
Human Services Admin. 2,993,882 16.96% 6,781 0 6,781
Natural Resources 224,710 1.27% 509 0 509
Substance Abuse 0 0.00% 0 0 0
Developmental Disabilities 0 0.00010 0 0 0
County Fair 0 0.00% 0 0 0
Law Library 2,824 0.02% 6 0 6
4-H After School 87,917 0.50% 199 0 199
County Road Admin. 1,350,833 7.65% 3,060 0 3,060
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 1,576,166 8.93% 3,570 0 3,570
Equipment Rental 1,156,981 6.55% 2,621 0 2,621
Permit Center 423,031 2.40% 958 0 958
Animal Contrl Services 213,376 1.21 % 483 0 483
Clerk of the Court 334,882 1.90% 759 0 759
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 39,663
Capital Outlay 0
Subtotal $39,663
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $39,663
Add Allocated Costs:
State Examiner
Treasurer's Office 0
Auditor-General Ledger 0
Auditor Payroll Actg 0
Prosecuting Attorney 0
General Insurance 0
Information Services 0
Personnel 0
Clerk of Board 0
County AdministrationINon Def 325
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 $325
Total Allocable Costs $39,988
(Exhibit H, Schedule 18b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2005 and 2006
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)
(Exhibit H, Schedule 19a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2004
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 30.5 68.30% 1,755 0 1,755
Sheriff-Jail 14.1 31. 70% 815 0 815
E911 JetlCom 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
C9unty 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
Computation of Indirect Costs
Civil Service
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
. Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County AdministrationINon Def
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
Costs
$0
o
4
44
92
o
o
o
o
o
o
16
o
o
o
448
o
o
o
o
$0
1,966
o
$1,966
$0
$1,966
$604
$2,570
(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 responsibl~ 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
conside~ed a direct cost objective of the County and are not considered an indirect cost
activity.
The auto license unit receives and processes all motor vehicle and vessel renewals and all
types of title transactions. It receives monies for these transactions and supplies owners
with currant decals, registrations, and plates.
The elections unit is the Chief Voter and Registrar and Ex-Officio Supervisor. The
objectives of this department are to provide for the continuous registration of qualified
persons wishing to vote and to. conduct all requested special and annual primary and
general elections held in the County.
The Auditor-General function is the accounting unit of the County. The accounting unit
is listed under the central service costs and included as an indirect cost. The two
functions listed in the indirect cost are general accounting and payroll accounting.
Board of Equalization
The Board of Equalization is a statutory board responsible for hearing property owners'
appeals of assessed evaluation placed on property by the Assessor. The Board and its
staff receive appeals from property owners, hold hearings in which the appellant and the
Assessor's staff testify and submit exhibits and issue decisions on appeals.
(Exhibit I~l)
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 publie 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, home deaths, and those hospital deaths there the
victim dies within 24 hours of admission.
Sheriff
The Sheriffs Office is the legal enforcement body of the County. It includes the
following functions:
Civil: The Civil Division serves all civil processes and enforces all court orders and
judgments. It serves all subpoenas and warrants for the Prosecuting Attorney's Office.
Investigative: The Investigative Division develops information 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)
Jefferson County Jail Rates for Fiscal Year 2004
Per Diem Rate for Housing Contract Prisoners
Jail Costs
Less: Hosp/Ambul
RX
Costs Allocated From Sheriff's Office
Cost Allocated from County-wide
Total
Costs
$902,634
(39,298)
(5,885)
123,510
378,252
$1,359,214
Average Daily Population (2004)
Multiplied by 365 Days
Total Jail Costs
43.6
15,914
$1,359,214
Per Diem Rate
(Costs Divided by Population)
$85.41
(Exhibill-4. Schedule A)
Jefferson CountY Jail Rates for Fiscal Year 2004
Annual Fringe Services &
Sheriffs Executive Office Salary Benefits Supplies Total
Sheriff $61,074 $23,228 $12,364 $96,667
Administrative Secretary 36,626 $13,930 $7,415 57,971
Receptionist\Data Entry 101,007 $38,416 $20,448 159,872
Total $198,707 $75,575 $40,227 $314,509
Annual Fringe Services &
Legal Services Salary Benefits Supplies Total
Chief Civil Deputy/Clerk $45,123 $17,162 $9,135 $71,420
Total $45,123 $17,162 $9,135 $71,420
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 $314,509 37.00% $116,368
Legal Services 71,420 10.00% 7,142
Admin. Svcs. Training 0 50.00% 0
Jail Controller 0 40.00% 0
Total $385,929 $123,510
(Exhibit 1-4, 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 increasea 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 equipmentto
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 record~ 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 the Sheriff's Department
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)