HomeMy WebLinkAbout064 06
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STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2006 and
2007
RESOLUTION NO 64-06
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 11efferson County Federal
Central Services Cost Allocation Plan and Indirect Cost Rate Proposal for the Fiscal Years
ending December 31, Z006 and ZOO1" be adopted with Central Services Costs to be
allocated to various departments as shown in Attachment A.
BE IT FURTHER RESOLVED, that each department shall use the Plan as
the basis for determining overhead costs for State and Federal grant reimbursements, and
services provided to other agencies, districts and municipal corporations.
APPROVED AND ADOPTED this
16th
day of
October
. 2006.
ATTEST: ~
~~aneY.c?O
Clerk of the Board
hi on, Chairman
Da~U~.
~
Pat Rodgers, Member
./
Direct Activities
Assessor
Auditor-Licensing
Auditor- Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Safety & Security
Cooperative Extension
District Court
Juvenile Services
Parks and Recreation
Community Development
Prosecuting Attny-Criminal
Prosecuting Attny-Child
Coronor
Sheriff
Sheriff-Jail
Jeff Com 911 Communications
Superior Court
Human Services Admn.
Natural Resources
County Fair
Law Library
4-H After School
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Control Services
Clerk of the Court
Outside Services
Billed Services
Total
Allocable Costs
Total
$ 117,321
62,132
27,418
1,502
10,539
105,043
4,060
70,757
24,454
120,855
94,583
25,816
104,239
91,060
13,922
587
430,358
396,015
73,054
63,603
163,156
15,865
9,803
794
6,610
54,314
5,303
33,959
37,066
27,683
84,292
18,096
66,976
60,717
Costs Currently
Allocated
73,054
54,314
5,303
33,959
37,066
27,683
$
2,421,952 $
231,379
Attachment A
JEFFERSON COUNTY
FISCAL YEARS 2006 AND 2007 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, 2006 and
2007 complies with the Office of Management and Budget Circular A-87 and uses the
implementing instructions contained in the Guide OASC-IO published by the Department
of Health and Human Services. It was prepared using actual costs for fiscal year 2005.
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.
n, Chairman
ounty Commissioners
loglotO(o
ate
/~<--J~C
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o .
(-!t c~''v..-J~)
Date
/'e! /'
'? [i(,
Donna M. Eldridge
Jefferson County Auditor
(Exhibit A)
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Jefferson County
Cost Allocation Plan and Indirect Cost Proposal
For Fiscal Years Ending December 31, 2006 and 2007
Table of Contents
Introduction
Certification
Exhibit A
Organizational Chart
Exhibit B
Employee Overhead Cost
Exhibit C
Indirect Cost Rate
Exhibit D
Summary of Stepdown Allocation
Exhibit E
Divisional Summary Allocation
Exhibit F
Detailed Administrative Allocation Exhibit H
a. Detailed Allocation for Fiscal Year 2005
This section shows the allocation of the indirect cost for each schedule.
b. Supporting Schedules for Fiscal Year 2005
This section shows the classification of cost including allocated indirect cost for
each schedule.
c. Other Supporting Schedules for Fiscal Year 2005
This section provides other detail costing schedules when it is necessary to
further clarifY the cost make-up of an indirect cost center.
Schedules
1. Building Depreciation County Courthouse
2. Building 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 Administration/NonDepartmental
10. Clerk of the Board
11. Personnel
12. Information Services
13. General Insurance
14. Prosecuting Attorney
15. Auditor Payroll Accounting
16. Auditor General Ledger Accounting
17. Treasurer's Office
18. State Examiner
19. Civil Service
JEFFERSON COUNTY
FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN
AND INDIRECT RATE PROPOSAL
For the Fiscal Years 2006 and 2007
Introduction
This Central Service Cost Allocation Plan and Indirect Rate Proposal is prepared in
accordance with applicable Federal guidelines. These guidelines are set forth in the
Office of Management and Budget Circular A-87 and in the Department of Health and
Human Services Guide OASC-10.
Purpose
The purpose of this document is to identify indirect central service costs, determine a
reasonable basis for allocating these costs, and then calculate the costs to be allocated to
each operating activity. These allocated costs, together with specific department/division
indirect and direct costs, are used to develop the Indirect Rate Proposal for the fiscal years
2006 and 2007. The document follows the cost principles contained in A-87 in order that
Federally assisted programs have their fair share of costs recognized under these
principles, except where restricted or prohibited by law.
Definitions
The following terms are used:
1. Central Services Cost centers or departments that provide services, usually
administrative in nature, to other departments.
2. Operating Departments Cost centers or departments that provide services
according to their respective purposes, primarily to the general public.
3. Allocation Basis A quantitative measurement related to service provided
by central service departments to operating departments.
Source of Data
All cost information comes from the Budget and financial reports maintained in the
general ledger for the fiscal year ended December 31, 2005. Information related to the
allocation statistics comes from other non-accounting information maintained in the
central service departments.
Methodology
This document represents a central service cost allocation plan as defined in OASC-I0,
with modifications to meet the local conditions.
The development of this central service cost allocation plan uses the (ollowing 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).
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 schedules show the average employees salary, their related
services and supplies, any departmental administrative support provided to the individual, and
the administrative support provided by other County Departments.
Schedule 1 Auditor's Office
Schedule 2 ER&R Fund
Schedule 3 Sheriffs Department
(Exhibit C)
Jefferson County Employee Costs for Three County Offices
Overhead Rate for Employees in Auditors Office
Median Salary Excluding Auditor
Costs
$33,659
Percent
of Salary
o
Fringe Benefits
10,626
31.57%
Services and Supplies
2,063
6.13%
County Wide Overhead
6,035
17.93%
Total
$52,383
55.63%
Overhead Rate for Employees in ER & R Fund
Percent
Costs of Salary
Median Salary of ER & R $39,104 0
Fringe Benefits 13,164 33.66%
Services and Supplies 11,212 28.67%
County Wide Overhead 4,053 10.36%
Total $67,534 72.70%
Overhead Rate for Employees in Sheriffs Department
Percent
Costs of Salary
Median Salary of Sheriff Patrol $53,945 0
Fringe Benefits 19,238 35.66%
Services and Supplies 17,629 32.68%
Sheriff Departmental Admin 13,933 25.83%
County Wide Overhead 15,328 28.42%
Total $120,073 122.58%
(Exhibit C-l)
INDIRECT.COST RATES
The following schedules compute the indirect cost rates for fiscal years 2006 and 2007. These
rates were computed using actual costs for fiscal year 2005. 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 2006 and 2007 County-Wide Indirect Cost Rates.
Schedule 2 Fiscal Year 2006 and 2007 Indirect Cost Rates.
(Exhibit D)
Jefferson County
County-Wide Cost Allocation FY 2006/2007
Using 2005 Costs
Total Costs not Indirect Direct Fringe & All
Department Cost Allowable Costs Salary Other Direct
Assessor 585,088 424,389 160,699
Auditor - Accounting 125,062 125,062
Auditor - Payroll 62,428 62,428
Auditor - Management 76,409 23,009 23,008 20,392 10,000
Auditor - License/Recording 153,087 105,529 47,558
Auditor - Elections 432,606 78,588 354,018
Clerk of the Court 312,530 214,634 97,896
County Adm 218,708 143,650 75,058
BOCC 330,450 247,499 82,951
Board of Equalization 4,605 3,750 855
Civil Service Commission 2,266 2,266
Planning Commission 9,720 4,617 5,103
Safety & Security 329,659 9,343 103,581 216,735
District Court 641,630 388,564 253,066
Juvenile Services 714,655 325,310 389,345
Prosecutor-Criminal 493,473 377,066 116,407
Prosecutor-Civil 130,128 99,428 30,700
Prosecutor-Child Support 43,959 33,546 10,413
Prosecutor-Crime Victims 47,576 33,609 13,967
Prosecutor-Coroner 23,696 23,696
Sheriff-Adm 650,734 7,700 397,552 245,482
Sheriff-Investigation 228,729 138,266 90,463
Sheriff-Patrol 925,495 539,446 386,049
Sheriff-Traffic 489,060 286,484 202,576
Sheriff-Jail 1,140,736 566,188 574,548
Risk MgmtlSearch & Rescue/Code 25,379 18,772 6,607
Superior Court 376,306 87,143 289,163
Treasurer & O&M 311,887 50,988 102,077 88,299 70,523
Non-Dept.-State Auditor 10,821 10,821
Non-Dept.-Insurance for Cnty 306,054 243,229 62,825
Non-Dept.-Training Support 8,070 8,070
Non-Dept. -Miscellaneous 135,981 135,981
Non-Dept-Interfund Pymnt 1,009,525 1,009,525
Auditor's O&M 25,943 25,943
Boating Safety 28,374 15,010 13,364
WSU Learning Center 395,641 89,855 305,786
Community Services 172,994 172,994
4-H 71,383 33,545 37,838
E-911 Jeff Com 868,869 411,121 457,748
Grant Management 378,623 378,623
Watershed Planning 6,109 6,109
Hotel-Motel 241,380 241,380
Health & Human Services 2,876,430 1,380,045 1,496,385
Natural Resources 557,152 64,603 492,549
Animal Services 182,929 80,937 101,992
(Exhibit 0, Schedule 1)
Jefferson County
County-Wide Cost Allocation FY 2006/2007
Using 2005 Costs
Total Costs not Indirect Direct Fringe & All
Department Cost Allowable Costs Salary Other Dir-ect
Mental Health 39,975 39,975
JC Drug Fund 12,357 12,357
Sheriff Drug Investigation 14,157 14,157
Law library 14,187 14,187
Community Development 1,440,397 908,878 531,519
Federal Forest Title III 152,244 152,244
JC Affordable Housing 38,007 38,007
Veterans Relief 33,120 33,120
Water Pollution Control Loan 1,041 1,041
Parks & Recreation 463,203 232,899 230,304
County Parks Improvement 114,828 34,546 80,282
Special Projects 7,854 5,594 2,260
Post Harvest Timber Management
Roads 6,088,636 660,496 1,887,389 3,540,751
Facilities 792,511 405,618 386,893
Depreciation allowance-Courthouse 115,920 115,920
Flood/Stormwater Mgmt 108,545 24,241 84,304
Quilcene Flood Control 22,923 3,587 19,336
Construction & Renovation 1,587,766 1,263,622 73,694 250,450
County Capital Improvement 1,200,484 1,200,484
Capital Improvement Courthouse 108,600 2,639 35,490 70,471
HJ Carroll Park Fund 5,987 4,789 1,198
Public Infrastructure 69,105 69,105
Conservation Futures 161,899 155,003 6,896
Solid Waste 2,157,529 427,165 254,992 1,475,372
Tri Area Sewer 28,545 22,056 6,489
ER&R 1,834,984 1,834,984
Information Services 1,224,899 518,052 706,847
Total 34,002,042 6,771,109 1,939,614 10,152,819 15,138,500
Indirect Cost Rate Computation:
Identifiable Indirect Cost= 1,939,614
Direct Salaries & Wages= 10,152,819 19.10%
(Exhibit D, Schedule 1)
Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2005
Department
Health Division
Juvenile & Family Court
Planning Commission
Safety & Security
Parks & Recreation
Building Inspection
Planning Department
Prosecutor Non-Support
Sheriff
Sheriff Jail
Natural Resources
Substance Abuse
Development Disabilities
County Roads
Solid Waste
Equipment Rental
E911 JeffCom
Total
Direct Cost
(1)
2,876,430
714,655
9,720
329,659
463,203
578,567
1,175,417
36,539
2,312,848
1,147,285
557,152
o
o
3,497,879
662,859
1,299,507
868,869
Indirect Cost
County-Wide
Indirect
(Exhibit E-5)
(2)
163,156
94,583
4,060
70,757
25,816
84,292
104,239
13,922
430,358
396,015
15,865
o
o
93,576
37,066
27,683
73,054
(Exhibit D, Schedule 2)
Indirect
Cost Rate
Col-21 Col-1
(3)
5.67%
13.23%
41.76%
0.00%
5.57%
14.57%
8.87%
38.10%
18.61 %
34.52%
2.85%
0.00%
0.00%
2.68%
5.59%
2.13%
8.41%
SUMMARY OF THE FISCAL YEAR 2005 COST
ALLOCA TION 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 cost being allocated and the
amount being allocated from each cost center. The last column of Exhibit E, schedule 4, shows
the cost allocated to each operating division. It identifies the total indirect cost allocated to each
operating division.
(Exhibit E)
Jefferson County Summary Allocation for Fiscal Year 2005
County Castle Correctional Equipment
Organizations Total Costs Courthouse Hill Center Depreciation
(1) (2) (3) (4) (5)
Central Service Costs
0
County Courthouse $115,920 ($115,920)
Castle Hill 106,031 0 ($106,031 )
Correctional Center 171,261 0 0 ($171,261)
Equipment Depreciation 57,450 0 0 0 ($57,450)
Facilities Courthouse 188,507 3,819 0 0 1,484
Facilities Correctional 260,820 0 0 0 502
Facilities DSHS 0 0 0 0 0
Public Services/County Admini~ 28,538 3,543 0 0 217
County AdministrationINon Del 161,120 0 0 0 0
Clerk of Board 50,220 585 0 0 58
Personnel 76,352 1,302 0 0 81
Information Services 483,705 7,600 0 0 1,220
CTeneral Insurance 243,229 0 0 0 0
Prosecuting Attorney 157,422 3,070 0 0 0
Auditor Payroll Actg 51,457 651 0 0 289
Auditor-CTeneral Ledger 106,047 1,302 0 0 433
Treasurer's Office 102,077 7,383 0 0 942
State Examiner 10,821 0 0 0 0
Civil Service 2,266 0 0 0 0
Direct Activities
Assessor 10,675 0 0 1,832
Auditor-Licensing 5,906 0 0 2,115
Auditor-Elections 2,805 0 0 594
Board of Equalization 0 0 0 0
Clerk of Board 585 0 0 23
Commissioners Office 7,055 0 0 481
Planning Commission 0 0 0 0
Safety & Security 0 0 24,770 0
Cooperative Extension 0 0 0 5,349
District Court 12,585 0 0 1,044
(Exhibit E, Schedule I, lof2)
Jefferson County Summary Allocation for Fiscal Year 2005
County Castle Correctional Equipment
Organizations Total Costs Courthouse Hill Center Depreciation
(1) (2) (3) (4) (5)
Juvenile Services 9,881 0 0 1,044
Parks & Recreation 0 0 0 3,417
Plnng. & Community Dp. 0 0 0 127
Prosecuting Attny.-Crim 9,743 0 0 0
Prosecuting Attny.-Chld 2,075 0 0 0
Coroner 0 0 0 0
Sheriff 1,370 0 0 21,670
Sheriff-Jail 0 0 130,774 9,287
E911 JeffCom 0 0 15,717 0
Superior Court 16,639 0 0 0
Human Services Admin. 0 65,320 0 0
Natural Resources 0 8,907 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 31,805 0 306
Animal Contrl Services 0 0 0 1,101
Clerk of the Court 7,346 0 0 3,836
Outside Services 0 0 0 0
Billed Services 0 0 0 0
TOTAL COSTS $2,373,243
(Exhibit E, Schedule 1,2 of2)
Jefferson County Summary Allocation for Fiscal Year 2005
Facilities Facilities Facilities Public County
Organizations Courthouse Correctnl. Castle Hill Annex Services Administ.
(6) (7) (8) (9) (10)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse ($193,810)
Facilities Correctional 0 ($261,322)
Facilities DSHS 0 0 0
Public Services/County Admini~ 6,112 0 0 ($38,410)
County AdministrationINon Del 0 0 0 622 ($161,742)
Clerk of Board 1,009 0 0 279 382
Personnel 2,246 0 0 203 580
Infonnation Services 13,109 0 0 1,455 3,675
C1eneral Insurance 0 0 0 127 1,848
Prosecuting Attorney 5,295 0 0 0 1,196
Auditor Payroll Actg 1,123 0 0 0 391
Auditor-C1eneral Ledger 2,246 0 0 0 806
Treasurer's Office 12,734 0 0 0 776
State Examiner 0 0 0 0 82
Civil Service 456 0 0 0 17
Direct Activities
Assessor 18,412 0 0 0 4,446
Auditor-Licensing 10,187 0 0 0 1,989
Auditor-Elections 4,838 0 0 0 726
Board of Equalization 0 0 0 0 35
Clerk of Board 1,009 0 0 0 829
Commissioners Office 12,168 0 0 0 1,682
Planning Commission 0 0 0 0 74
Safety & Security 0 23,956 0 622 2,505
Cooperative Extension 0 0 0 812 3,006
District Court 21,708 0 0 0 4,875
(Exhibit E, Schedule 2, I of2)
Jefferson County Summary Allocation for Fiscal Year 2005
Facilities Facilities Facilities Public County
Organizations Courthouse Correctnl. Castle Hill Annex Services Administ.
(6) (7) (8) (9) (10)
Juvenile Services 17,043 0 0 0 5,430
Parks & Recreation 0 0 0 2,026 3,520
Plnng. & Community Dp. 0 0 0 4,865 9,723
Prosecuting Attny.-Crim 16,806 0 0 0 3,090
Prosecuting Attny.-Chld 3,578 0 0 0 985
Coroner 0 0 0 0 180
Sheriff 2,362 144,399 0 0 17,574
Sheriff-Jail 0 126,474 0 0 8,718
E911 JeffCom 0 15,200 0 0 6,602
Superior Court 28,700 0 0 0 2,859
Human Services Admin. 0 0 0 8,455 21,856
Natural Resources 0 0 0 198 4,233
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 32
4-H After School 0 0 0 419 542
County Road Admin. 0 0 0 3,471 26,578
County Road Design 0 0 0 962 0
County Road Maintenance 0 0 0 8,468 0
Solid Waste 0 0 0 1,965 5,037
Equipment Rental 0 0 0 1,734 9,874
Permit Center 0 0 0 993 1,221
Animal Contrl Services 0 0 0 734 1,390
Clerk of the Court 12,670 0 0 0 2,375
Outside Services 0 0 0 0 0
Billed Services 0 0 0 0
TOTAL COSTS
(Exhibit E, Schedule 2, 2 of 2)
Jefferson County Summary Allocation for Fiscal Year 2005
(Exhibit E, Schedule 3, I of2)
Jefferson County Summary Allocation for Fiscal Year 2005
Clerk of Information General Prosecuting
Organizations Board Personnel Services Insurance Attorney
(11) (12) (13) (14) (15)
Juvenile Services 1,523 2,353 34,846 . 15,767 0
Parks & Recreation 1,537 2,374 0 0 0
Plnng. & Community Dp. 3,689 5,699 0 0 66,767
Prosecuting Attny.-Crim 1,587 2,451 36,300 16,425 0
Prosecuting Artny.-Chld 169 262 3,877 1,754 0
Coroner 0 0 0 0 0
Sheriff 6,123 9,459 140,089 63,388 0
Sheriff-Jail 3,129 4,834 71,586 32,392 0
E911 JeffCom 2,201 3,400 0 22,784 0
Superior Court 337 521 7,709 0 0
Human Services Admin. 6,412 9,905 0 0 6,514
~atural Resources 150 232 0 0 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 318 491 0 3,289 0
County Road Admin. 2,632 4,066 0 0 3,257
County Road Design 730 1,127 0 0 1,628
County Road Maintenance 6,421 9,920 0 0 1,628
Solid Waste 1,490 2,302 0 0 1,628
Equipment Rental 1,315 2,032 0 0 0
Permit Center 753 1,163 0 0 22,799
Animal Contrl Services 556 860 0 0 0
Clerk of the Court 1,234 1,907 28,238 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 2005
Auditor Auditor Treasurer's State Civil
Organizations Payroll Gen. Ledg. Office Examiner Services
(16) (17) (18) (19) (20)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities DSHS
Public Services/County Admini~
County Administration/Non Del
Clerk of Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg ($62,428)
Auditor-General Ledger 451 ($125,062)
Treasurer's Office 1,022 406 ($158,174)
State Examiner 0 0 0 ($10,903)
Civil Service 0 91 0 $1 ($2,832)
Direct Activities
Assessor 2,434 887 730 320 0
Auditor- Licensing 1,116 290 6,315 114 0
Auditor-Elections 460 788 651 237 0
Board of Equalization 45 41 0 3 0
Clerk of Board 248 232 0 36 0
Commissioners Office 600 887 190 145 0
Planning Commission 41 257 0 5 0
Safety & Security 553 1,294 0 180 0
Cooperative Extension 722 3,583 1,190 216 0
District Court 2,025 7,315 9,092 351 0
\.
(Exhibit E, Schedule 4, lof2)
Jefferson County Summary Allocation for Fiscal Year 2005
Auditor Auditor Treasurer's State Civil
Organizations Payroll Gen. Ledg. Office Examiner Services
(16) (17) (18) (19) (20)
Juvenile Services 1,784 3,442 1,079 391 0
Parks & Recreation 1,800 5,623 5,268 253 0
Plnng. & Community Dp. 4,321 4,321 4,189 537 0
Prosecuting Attny.-Crim 1,858 2,024 428 348 0
Prosecuting Attny.-Chld 198 357 651 16 0
Coroner 0 315 79 13 0
Sheriff 7,172 7,447 6,093 1,338 1,874
Sheriff-Jail 3,665 2,455 1,190 554 958
E911 JeflCom 2,578 2,654 1,444 475 0
Superior Court 395 6,237 0 206 0
Human Services Admin. 7,510 8,384 27,227 1,573 0
Natural Resources 176 1,045 619 305 0
Substance Abuse 0 0 0 0 0
Developmental Disabilities 0 0 0 0 0
County Fair 0 3,044 6,759 0 0
Law Library 0 141 619 2 0
4-H After School 372 1,045 95 39 0
County Road Admin. 3,083 7,066 3,126 1,035 0
County Road Design 855 0 0 0 0
County Road Maintenance 7,522 0 0 0 0
Solid Waste 1,746 4,735 17,215 947 0
Equipment Rental 1,540 7,986 2,459 742 0
Permit Center 882 448 23,673 250 0
Animal Contrl Services 652 2,231 10,472 100 0
Clerk of the Court 1,446 804 6,950 171 0
Outside Services 3,157 37,187 20,373 0 0
Billed Services 0 0 0 0 0
TOTAL COSTS
(Exhibit E, Schedule 4, 2 of 2)
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
{}enerallnsurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-{}eneral Ledger
Treasurer's Office
State Examiner
Civil Service
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Safety & Security
Cooperative Extension
District Court
Jefferson County Summary Allocation for Fiscal Year 2005
Total
Costs
(21)
117,321
62,132
27,418
1,502
10,539
105,043
4,060
70,757
24,454
120,855
(Exhibit E, Schedule 5, lof2)
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 Contri Services
Clerk of the Court
Outside Services
Billed Services
TOTAL COSTS
Jefferson County Summary Allocation for Fiscal Year 2005
Total
Costs
(21)
94,583
25,816
104,239
91,060
13,922
587
430,358
396,015
73,054
63,603
163,156
15,865
o
o
9,803
794
6,610
54,314
5,303
33,959
37,066
27,683
84,292
18,096
66,976
60,717
o
$2,421,950
(Exhibit E, Schedule 5, 2 of2)
COST ALLOCATION SUMMARY FISCAL YEAR 2005
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 2005
County Roads County Roads County Roads Solid Equipment
Admin. Design Maintenance Waste Rental
County Courthouse 0 0 0 0 0
Castle Hill 0 0 0 0 0
Correctional Center 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Facilities Courthouse 0 0 0 0 0
Facilities Correctional 0 0 0 0 0
Facilities DSHS 0 0 0 0 0
Public Services/County Admini~ 3,471 962 8,468 1,965 1,734
County AdministrationINon Del 26,578 0 0 5,037 9,874
Clerk of Board 2,632 730 6,421 1,490 1,315
Personnel 4,066 1,127 9,920 2,302 2,032
Information Services 0 0 0 0 0
General Insurance 0 0 0 0 0
Prosecuting Attorney 3,257 1,628 1,628 1,628 0
Auditor Payroll Actg 3,083 855 7,522 1,746 1,540
Auditor-General Ledger 7,066 0 0 4,735 7,986
Treasurer's Office 3,126 0 0 17,215 2,459
State Examiner 1,035 0 0 947 742
Civil Service 0 0 0 0 0
Total 54,314 5,303 33,959 37,066 27,683
(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 2005
This section shows the allocation of the indirect cost for each
schedule.
. b. Supporting Schedules for Fiscal Year 2005
This section shows the classifications of cost including allocated
indirect cost for each schedule.
c. Other Supporting Schedules for Fiscal Year 2005
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 AdministrationINon 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, 2006 and 2007
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 of2005, total $115,920 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
department/division within the building.
(Exhibit H-1)
(Exhibit H, Schedule la, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
County Courthouse
Organizations Units Percentage Allocation Billed Net Costs
(2) (3) (4) (5) (6)
Juvenile Services 1,867 8.52% 9,881 9,881
Parks & Recreation 0 0.00% 0 0
Plnng. & Community Dp. 0 0.00% 0 0
Prosecuting Attny.-Crim 1,841 8.41% 9,743 9,743
Prosecuting Attny.-Chld 392 1.79% 2,075 2,075
Coroner 0 0.00% 0 0
Sheriff 259 1.18% 1,370 1,370
Sheriff-Jail 0 0.00% 0 0
E911 JeffCom 0 0.00% 0 0
Superior Court 3,144 14.35% 16,639 16,639
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 Contr/ Services 0 0.00% 0 0
Clerk of the Court 1,388 6.34% 7,346 7,346
Outside Services 0 0.00% 0 0
Billed Services 0 0.00% 0 0
(Exhibit H, Schedule la, 2 of2)
Computation ofIndirect Costs
Cost Object Courthouse
Costs
Personnel Services
Services and Supplies 115,920
Capital Outlay
Subtotal $115,920
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $115,920
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 Departmental
Public Services/County Administrator
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill 0
County Courthouse 0 0
Total Allocable Costs $115,920
(Exhibit H, Schedule I b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
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 2005 total
$1,100,770 the use allowances are computed on a 25 year estimated life and as of2005
total $106,031.
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 2005
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% ($106,031) ($106,031 )
Correctional Center 0.00% 0 0 0
Equipment Depreciation 0.00% 0 0 0
Facilities Courthouse 0.00% 0 0 0
Facilities Correctional 0.00% 0 0 0
Facilities DSHS 0.00% 0 0 0
Public Services/County Admini~ 0.00% 0 0 0
County AdministrationINon Del 0.00% 0 0 0
Clerk of Board 0.00% 0 0 0
Personnel 0.00% 0 0 0
Information Services 0.00% 0 0 0
C1eneral Insurance 0.00% 0 0 0
Prosecuting Attorney 0.00% 0 0 0
Auditor Payroll Actg 0.00% 0 0 0
Auditor-C1eneral Ledger 0.00% 0 0 0
Treasurer's Office 0.00% 0 0 0
State Examiner 0.00% 0 0 0
Civil Service 0.00% 0 0 0
Direct Activities
Assessor 0.00% 0 0 0
Auditor-Licensing 0.00% 0 0 0
Auditor- Elections 0.00% 0 0 0
Board of Equalization 0.00% 0 0 0
Clerk of Board 0.00% 0 0 0
Commissioners Office 0.00% 0 0 0
Planning Commission 0.00% 0 0 0
Safety & Security 0.00% 0 0 0
Cooperative Extension 0.00% 0 0 0
District Court 0.00% 0 0 0
(Exhibit H, Schedule 2a, I of2)
Jefferson County Detail Allocation for Fiscal Year 2005
Castle Hill
Organizations Units Percehtage Allocation Billed Costs Net Balance
(7) (8) (9) (10) (11)
Juvenile Services 0.00% 0 0 0
Parks & Recreation 0.00% 0 0 0
Plnng. & Community Dp. 0.00% 0 0 0
Prosecuting Attny.-Crim 0.00% 0 0 0
Prosecuting Attny.-Chld 0.00% 0 0 0
Coroner 0.00% 0 0 0
Sheriff 0.00% 0 0 0
Sheriff-Jail 0.00% 0 0 0
E911 JeftCom 0.00% 0 0 0
Superior Court 0.00% 0 0 0
Human Services Admin. 8,940 61.60% 65,320 0 65,320
Natural Resources 1,219 8.40% 8,907 0 8,907
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% 31,805 0 31,805
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)
Computation ofIndirect Costs
Cost Object Castle Hill
Costs
Personnel Services $0
Services and Supplies 106,031
Capital Outlay 0
Subtotal $106,031
Less:
Capital Outlay $0
General Government
Billed Services $0
Total Allowable Costs $106,031
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 Der
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill 0
County Courthouse 0 0
Total Allocable Costs $106,031
(Exhibit H, Schedule 2b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
Correctional Center/Sheriff Adm.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 $2,226,061. The use allowance is computed on a 25 year estimated life and
totals $171,261 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 2005
Correctional Center/Sheriff Adm
Organizations Units Percentage Allocation Billed Costs Net Balance
(12) (13) (14) (15) (16)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center 13,847 100.00% ($171,261 ) ($171,261 )
Equipment Depreciation 0.00% 0 0 0
Facilities Courthouse 0.00% 0 0 0
Facilities Correctional 0.00% 0 0 0
Facilities DSHS 0.00% 0 0 0
Public Services/County Admini~ 0.00% 0 0 0
County Administration/Non 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
Cieneral Insurance 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
Safety & Security 2,003 14.46% 24,770 0 24,770
Cooperative Extension 0.00% 0 0 0
District Court 0.00% 0 0 0
(Exhibit H, Schedule 3a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2005
Correctional Center/Sheriff Adm
Organizations Units Percentage Allocation Billed Costs Net Balance
(12) (13) (14) (15) (16)
Juvenile Services 0.00% 0 0 0
Parks & Recreation 0.00% 0 0 0
Plnng. & Community Dp. 0.00% 0 0 0
Prosecuting Attny.-Crim 0.00% 0 0 0
Prosecuting Attny.-Chld 0.00% 0 0 0
Coroner 0.00% 0 0 0
Sheriff 0.00% 0 0 0
Sheriff-Jail 10,574 76.36% 130,774 0 130,774
E911 JeftCom 1,271 9.18% 15,717 0 15,717
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 3a, 2 of2)
Computation ofIndirect Costs
Cost Object
Sheriff AdmlCorreclJeffCom
Costs
Personnel Services
Services and Supplies
Capital Outlay
171,261
Subtotal
$171,261
Less:
Capital Outlay
General Government
Billed Services
$0
$0
Total Allowable Costs
$171,261
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 Der
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
o
o
o
Total Allocable Costs
$171,261
(Exhibit H, Schedule 3b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2006 and 2007
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 2005
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 497,375 100.00% ($57,450) ($57,450)
Facilities Courthouse 12,844 2.58% 1,484 0 1,484
Facilities Correctional 4,346 0.87% 502 0 502
Facilities DSHS 0 0.00% 0 0 0
Public Services/County Admini~ 1,880 0.38% 217 0 217
County Administration/Non Del 0 0.00% 0 0 0
Clerk of Board 500 0.10% 58 0 58
Personnel 700 0.14% 81 0 81
Information Services 10,560 2.12% 1,220 0 1,220
{}eneral Insurance 0 0.00% 0 0 0
Prosecuting Attorney 0 0.00% 0 0 0
Auditor Payroll Actg 2,500 0.50% 289 0 289
Auditor-{}eneral Ledger 3,750 0.75% 433 0 433
Treasurer's Office 8,154 1.64% 942 0 942
State Examiner 0 0.00% 0 0 0
Civil Service 0 0.00% 0 0 0
Direct Activities
Assessor 15,860 3.19% 1,832 0 1,832
Auditor-Licensing 18,307 3.68% 2,115 0 2,115
Auditor-Elections 5,146 1.03% 594 0 594
Board of Equalization 0 0.00% 0 0 0
Clerk of Board 200 0.04% 23 0 23
Commissioners Office 4,164 0.84% 481 0 481
Planning Commission 0 0.00% 0 0 0
Safety & Security 0 0.00% 0 0 0
Cooperative Extension 46,310 9.31% 5,349 0 5,349
District Court 9,039 1.82% 1,044 0 1,044
(Exhibit H, Schedule 4a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
Equipment Depreciation
Organizations Units Percentage Allocation Billed Costs Net Balance
(17) (18) (19) (20) (21)
Juvenile Services 9,039 1.82% 1,044 0 1,044
Parks & Recreation 29,580 5.95% 3,417 0 3,417
Plnng. & Community Dp. 1,100 0.22% 127 0 127
Prosecuting Attny.-Crim 0 0.00% 0 0 0
Prosecuting Attny.-Chld 0 0.00% 0 0 0
Coroner 0 0.00% 0 0 0
Sheriff 187,606 37.72% 21,670 0 21,670
Sheriff-Jail 80,402 16.17% 9,287 0 9,287
E911 JeffCom 0 0.00% 0 0 0
Superior Court 0 0.00% 0 0 0
Human Services Admin. 0 0.00% 0 0 0
Natural Resources 0 0.00% 0 0 0
Substance Abuse 0 0.00% 0 0 0
Developmental Disabilities 0 0.00% 0 0 0
County Fair 0 0.00% 0 0 0
Law Library 0 0.00% 0 0 0
4-H After School 0 0.00% 0 0 0
County Road Admin. 0 0.00% 0 0 0
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 0 0.00% 0 0 0
Equipment Rental 0 0.00% 0 0 0
Permit Center 2,647 0.53% 306 0 306
Animal Contrl Services 9,533 1.92% 1,101 0 1,101
Clerk of the Court 33,208 6.68% 3,836 0 3,836
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 4a, 2 of 2)
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Computation ofIndirect Costs
Equipment Depree.
$0
Costs
$0
57,450
$57,450
o
$0
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
(Exhibit H. Schedule 4b,)
$57,450
o
o
o
$0
$57,450
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
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, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2005
Facilities Courthouse
Organizations Units Percentage Allocation Billed Costs Net Balance
(22) (23) (24) (25) (26)
Juvenile Services 1,867 8.79% 17,043 0 17,043
Parks & Recreation 0 0.00% 0 0 0
Plnng. & Community Dp. 0 0.00% 0 0 0
Prosecuting Attny.-Crim 1,841 8.67% 16,806 0 16,806
Prosecuting Attny.-Chld 392 1.85% 3,578 0 3,578
Coroner 0 0.00% 0 0 0
Sheriff 259 1.22% 2,362 0 2,362
Sheriff-Jail 0 0.00% 0 0 0
E911 JeffCom 0 0.00% 0 0 0
Superior Court 3,144 14.81% 28,700 0 28,700
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% 12,670 0 12,670
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 5a, 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
Costs
$95,793
92,714
$188,507
$0
$0
$188,507
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
1,484
o
o
3,819
$5,303
$193,810
(Exhibit H, Schedule 5b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2006 and 2007
Facilities Maintenance Sheriff Adm/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 Jeff Com, Safety& Security, the jail
and to Sheriffs Adm..
(Exhibit H-6)
Jefferson County Detail Allocation for Fiscal Year 2005
Facilities CorrectionaVSheriff Adm
Organizations Units Percentage Allocation Billed Costs Net Balance
(27) (28) (29) (30) (31)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional 21,847 100.00% ($261,322) ($261,322)
Facilities DSHS 0.00% 0 0 0
Public Services/County Admini~ 0.00% 0 0 0
County Administration/Non Del 0.00% 0 0 0
Clerk of Board 0.00% 0 0 0
Personnel 0.00% 0 0 0
Information Services 0.00% 0 0 0
General Insurance 0.00% 0 0 0
Prosecuting Attorney 0.00% 0 0 0
Auditor Payroll Actg 0.00% 0 0 0
Auditor-General 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
Safety & Security 2,003 9.17% 23,956 0 23,956
Cooperative Extension 0.00% 0 0 0
District Court 0.00% 0 0 0
(Exhibit H, Schedule 6a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
Facilities CorrectionaVSheriff Adm
Organizations Units Percentage Allocation Billed Costs Net Balance
(27) (28) (29) (30) (31)
Juvenile Services 0.00% 0 0 0
Parks & Recreation 0.00% 0 0 0
Plnng. & Community Dp. 0.00% 0 0 0
Prosecuting Attny.-Crim 0.00% 0 0 0
Prosecuting Attny.-Chld 0.00% 0 0 0
Coroner 0.00% 0 0 0
Sheriff 12,072 55.26% 144,399 0 144,399
Sheriff-Jail 10,574 48.40% 126,474 0 126,474
E911 JeflCom 1,271 5.82% 15,200 0 15,200
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, 20f2)
Computation ofIndirect Costs
Cost Object
Fad!. Sheriff/Correc/JeffCom
Costs
Personnel Services
Services and Supplies
Capital Outlay
$89,538
171,282
o
Subtotal
$260,820
Less:
Capital Outlay
General Government
Billed Services
$0
$0
Total Allowable Costs
$260,820
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 Der
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
o
o
o
o
o
$0
Total Allocable Costs
$260,820
(Exhibit H, Schedule 6b,)
Jefferson County Detail Allocation for Fiscal Year 2005
Facilities Castle Hill Annex
Organizations Units Percentage Allocation Billed Costs Net Balance
(32) (33) (34) (35) (36)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities DSHS 7,636 100.00% $0 $0
Public Services/County Admini~ 0.00% 0 0 0
County AdministrationINon Del 0.00% 0 0 0
Clerk of Board 0.00% 0 0 0
Personnel 0.00% 0 0 0
Information Services 0.00% 0 0 0
General Insurance 0.00% 0 0 0
Prosecuting Attorney 0.00% 0 0 0
Auditor Payroll Actg 0.00% 0 0 0
Auditor-General 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
Safety & Security 0.00% 0 0 0
Cooperative Extension 0.00% 0 0 0
District Court 0.00% 0 0 0
(Exhibit H, Schedule 7a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
Facilities Castle Hill Annex
Organizations Units pertentage 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 Contd Services 0.00% 0 0 0
Clerk of the Court 0.00% 0 0 0
Outside Services 7,636 100.00% 0 0 0
Billed Services 0.00% 0 4,790
(Exhibit H, Schedule 7a, 2 of2)
Computation of Indirect Costs
Cost Object
Facilities Castle Annex
Costs
Personnel Services
Services and Supplies
Capital Outlay
$0
o
o
Subtotal
$0
Less:
Capital Outlay
General Government
Billed Services
$0
o
$0
Total Allowable Costs
$0
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 Der
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
o
o
o
o
o
o
$0
$0
Total Allocable Costs
(Exhibit H, Schedule 7b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
Public Services/County Administrator
The Public Services function provides overall direction to all non elective departments.
The cost of the Public Services/County Administrator Unit will be allocated to all
departments that are not under the direction of an elected official.
Basis of Allocation
The Public Services/County Administrator Unit will be allocated based on the.number of
full time equivalent staff in each department/division not supervised by an elected
official.
(Exhibit H-8)
Jefferson County Detail Allocation for Fiscal Year 2005
Public Service/County Administrator
Organizations Units . Percentage Allocation Billed Costs Net Balance
(37) (38) (39) (40) (41)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities DSHS
Public Services/County Admini~ 151.28 100.00% ($38,410) ($38,410)
County Administration/Non Del 2.45 1.62% 622 0 622
Clerk of Board 1.10 0.73% 279 0 279
Personnel 0.80 0.53% 203 0 203
Information Services 5.73 3.79% 1,455 0 1,455
General Insurance 0.50 0.33% 127 0 127
Prosecuting Attorney 0.00 0.00% 0 0 0
Auditor Payroll Actg 0.00 0.00% 0 0 0
Auditor-General Ledger 0.00 0.00% 0 0 0
Treasurer's Office 0.00 0.00% 0 0 0
State Examiner 0.00 0.00% 0 0 0
Civil Service 0.00 0.00% 0 0 0
0.00 0.00% 0.00%
Direct Activities
Assessor 0.00 0.00% 0 0 0
Auditor-Licensing 0.00 0.00% 0 0 0
Auditor-Elections 0.00 0.00% 0 0 0
Board of Equalization 0.00 0.00% 0 0 0
Clerk of Board 0.00 0.00% 0 0 0
Commissioners Office 0.00 0.00% 0 0 0
Planning Commission 0.00 0.00% 0 0 0
Safety & Security 2.45 1.62% 622 0 622
Cooperative Extension 3.20 2.12% 812 0 812
District Court 0.00 0.00% 0 0 0
(Exhibit H, Schedule 8a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
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 7.98 5.27% 2,026 0 2,026
Plnng. & Community Dp. 19.16 12.67% 4,865 0 4,865
Prosecuting Attny.-Crim 0.00 0.00% 0 0 0
Prosecuting Attny.-Chld 0.00 0.00% 0 0 0
Coroner 0.00 0.00% 0 0 0
Sheriff 0.00 0.00% 0 0 0
Sheriff-Jail 0.00 0.00% 0 0 0
E911 JeffCom 0.00 0.00% 0 0 0
Superior Court 0.00 0.00% 0 0 0
Human Services Admin. 33.30 22.01% 8,455 0 8,455
Natural Resources 0.78 0.52% 198 0 198
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 1.65 1.09% 419 0 419
County Road Admin. 13.67 9.04% 3,471 0 3,471
County Road Design 3.79 2.51% 962 0 962
County Road Maintenance 33.35 22.05% 8,468 0 8,468
Solid Waste 7.74 5.12% 1,965 0 1,965
Equipment Rental 6.83 4.51% 1,734 0 1,734
Permit Center 3.91 2.58% 993 0 993
Animal Contrl Services 2.89 1.91% 734 0 734
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 of 2)
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Computation ofIndirect Costs
Public Services/County Adminis
Costs
$26,708
1,830
$28,538
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
6,112
217
o
o
$3,543
(Exhibit H, Schedule 8b.)
$28,538
$9,872
$38,410
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2006 and 2007
County Administration/Non Departmental
The County Administration function includes the support provided to County
Departments through the Non-Departmental Account. The cost of the administrative
support within the Non-Departmental Account is included as an indirect cost.
Basis of Allocation
The County Administration will be allocated based on the Total Direct Cost in each
department/division.
(Exhibit H-9)
Jefferson County Detail Allocation for Fiscal Year 2005
County AdministrationlNon Departmental
Organizations Units Percentage Allocation Billed Costs Net Balance
(42) (43) (44) (45) (46)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities DSHS
Public Services/County Admini~
County Administration/Non Del 21,286,231 100.00% ($161,742) ($161,742)
Clerk of Board 50,220 0.24% 382 0 382
Personnel 76,352 0.36% 580 0 580
Information Services 483,705 2.27% 3,675 0 3,675
General Insurance 243,229 1.14% 1,848 0 1,848
Prosecuting Attorney 157,422 0.74% 1,196 0 1,196
Auditor Payroll Actg 51,457 0.24% 391 0 391
Auditor-General Ledger 106,047 0.50% 806 0 806
Treasurer's Office 102,077 0.48% 776 0 776
State Examiner 10,821 0.05% 82 0 82
Civil Service 2,266 0.01% 17 0 17
Direct Activities
Assessor 585,088 2.75% 4,446 0 4,446
Auditor- Licensing 261,776 1.23% 1,989 0 1,989
Auditor-Elections 95,580 0.45% 726 0 726
Board of Equalization 4,605 0.02% 35 0 35
Clerk of Board 109,049 0.51% 829 0 829
Commissioners Office 221,401 1.04% 1,682 0 1,682
Planning Commission 9,720 0.05% 74 0 74
Safety & Security 329,659 1.55% 2,505 0 2,505
Cooperative Extension 395,641 1.86% 3,006 0 3,006
District Court 641,630 3.01% 4,875 0 4,875
(Exhibit H, Schedule 9a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
County AdministrationlNon Departmental
Organiz~tions Units Percentage Allocation Billed Costs Net Balance
(42) (43) (44) (45) (46)
Juvenile Services 714,655 3.36% 5,430 0 5,430
Parks & Recreation 463,203 2.18% 3,520 0 3,520
Plnng. & Community Dp. 1,279,656 6.01% 9,723 0 9,723
Prosecuting Attny.-Crim 406,701 1.91 % 3,090 0 3,090
Prosecuting Attny.-Chld 129,670 0.61% 985 0 985
Coroner 23,696 0.11% 180 0 180
Sheriff 2,312,848 10.87% 17,574 0 17,574
Sheriff-Jail 1,147,285 5.39% 8,718 0 8,718
E911 JeffCom . 868,869 4.08% 6,602 0 6,602
Superior Court 376,306 1.77% 2,859 0 2,859
Human Services Admin. 2,876,430 13.51% 21,856 0 21,856
Natural Resources 557,152 2.62% 4,233 0 4,233
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 4,187 0.02% 32 0 32
4-H After School . 71,383 0.34% 542 0 542
County Road Admin. 3,497,879 16.43% 26,578 0 26,578
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 662,859 3.11% 5,037 0 5,037
Equipment Rental 1,299,507 6.10% 9,874 0 9,874
Permit Center 160,741 0.76% 1,221 0 1,221
Animal Contd Services 182,929 0.86% 1,390 0 1,390
Clerk of the Court 312,530 1.47% 2,375 0 2,375
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 9a, 20f2)
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Computation of Indirect Costs
County Administration
$0
Costs
$143,650
17,470
o
$161,120
$0
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
(Exhibit H, Schedule 9b,)
622
o
o
o
o
o
o
o
$161,120
$622
$161,742
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
Clerk of the Board
The Clerk of the Board function includes the support to the Commissioners and
administrative support to the various departments. The cost of the administrative support
to the various departments is included as an indirect cost. The direct support provided to
the commissioners is considered a direct cost.
Basis of Allocation
The Clerk of the Board will be allocated based on the number of full time equivalent staff
in each department/division.
(Exhibit H-lO)
Jefferson County Detail Allocation for Fiscal Year 2005
Clerk of Board
Organizations Units Percentage Allocation Billed Costs Net Balance
(47) (48) (49) (50) (51)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities DSHS
Public Services/County Admini~
County AdministrationINon Del
Clerk of Board 272.83 100.00% ($52,532) ($52,532)
Personnel 0.80 0.29% 154 0 154
Information Services 5.73 2.10% 1,103 0 1,103
General Insurance 0.50 0.18% 96 0 96
Prosecuting Attorney 2.00 0.73% 385 0 385
Auditor Payroll Actg 1.00 0.37% 193 0 193
Auditor-General Ledger 2.00 0.73% 385 0 385
Treasurer's Office 4.53 1.66% 872 0 872
State Examiner 0.00 0.00% 0 0 0
Civil Service 0.00 0.00% 0 0 0
Direct Activities
Assessor 10.79 3.95% 2,078 0 2,078
Auditor-Licensing 4.95 1.81% 953 0 953
Auditor-Elections 2.04 0.75% 393 0 393
Board of Equalization 0.20 0.07% 39 0 39
Clerk of Board 1.10 0.40% 212 0 212
Commissioners Office. 2.66 0.97% 512 0 512
Planning Commission 0.18 0.07% 35 0 35
Safety & Security 2.45 0.90% 472 0 472
Cooperative Extension 3.20 1.17% 616 0 616
District Court 8.98 3.29% 1,729 0 1,729
(Exhibit H, Schedule lOa, lof2)
Jefferson County Detail Allocation for Fiscal Year 2005
Clerk of Board
Organizations Units Percentage Allocation Billed Costs Net Balance
(47) (48) (49) (50) (51)
Juvenile Services 7.91 2.90% 1,523 0 1,523
Parks & Recreation 7.98 2.92% 1,537 0 1,537
Plnng. & Community Dp. 19.16 7.02% 3,689 0 3,689
Prosecuting Attny.-Crim 8.24 3.02% 1,587 0 1,587
Prosecuting Attny.-Chld 0.88 0.32% 169 0 169
Coroner 0.00 0.00% 0 0 0
Sheriff 31.80 11.66% 6,123 0 6,123
Sheriff-Jail 16.25 5.96% 3,129 0 3,129
E911 JeffCom 11.43 4.19% 2,201 0 2,201
Superior Court 1.75 0.64% 337 0 337
Human Services Admin. 33.30 12.21% 6,412 0 6,412
~atural Resources 0.78 0.29% 150 0 150
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 1.65 0.60% 318 0 318
County Road Admin. 13.67 5.01% 2,632 0 2,632
County Road Design 3.79 1.3 9% 730 0 730
County Road Maintenance 33.35 12.22% 6,421 0 6,421
Solid Waste 7.74 2.84% 1,490 0 1,490
Equipment Rental 6.83 2.50% 1,315 0 1,315
Permit Center 3.91 1.43% 753 0 753
Animal Contrl Services 2.89 1.06% 556 0 556
Clerk of the Court 6.41 2.35% 1,234 0 1,234
Outside Services 0.00 0.00% 0 0 0
Billed Services 0.00 0.00% 0 0 0
(Exhibit H, Schedule lOa, 2 of 2)
(Exhibit H, Schedule 1 Db,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
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)
Jefferson County Detail Allocation for Fiscal Year 2005
Personnel
Organizations Units Percentage Allocation Billed Costs Net Balance
(52) (53) (54) (55) (56)
Central Service Costs
County Courthouse
. Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities DSHS
Public Services/County Admini~
County AdministrationINon Del
Clerk of Board
Personnel 272.03 100.00% ($80,918) ($80,918)
Information Services 5.73 2.11% 1,704 0 1,704
General Insurance 0.50 0.18% 149 0 149
Prosecuting Attorney 2.00 0.74% 595 0 595
Auditor Payroll Actg 1.00 0.37% 297 0 297
Auditor-General Ledger 2.00 0.74% 595 0 595
Treasurer's Office 4.53 1.67% 1,347 0 1,347
State Examiner 0.00 0.00% 0 0 0
Civil Service 0.00 0.00% 0 0 0
Direct Activities
Assessor 10.79 3.97% 3,210 0 3,210
Auditor- Licensing 4.95 1.82% 1,472 0 1,472
Auditor-Elections 2.04 0.75% 607 0 607
Board of Equalization 0.20 0.07% 59 0 59
Clerk of Board 1.10 0.40% 327 0 327
Commissioners Office 2.66 0.98% 791 0 791
Planning Commission 0.18 0.07% 54 0 54
Safety & Security 2.45 0.90% 729 0 729
Cooperative Extension 3.20 1.18% 952 0 952
District Court 8.98 3.30% 2,671 0 2,671
(Exhibit H, Schedule 11a, lof2)
Jefferson County Detail Allocation for Fiscal Year 2005
Personnel
Organizations Units Percentage Allocation Billed Costs Net Balance
(52) (53) (54) (55) (56)
Juvenile Services 7.91 2.91% 2,353 0 2,353
Parks & Recreation 7.98 2.93% 2,374 0 2,374
Plnng. & Community Dp. 19.16 7.04% 5,699 0- 5,699
Prosecuting Attny.-Crim 8.24 3.03% 2,451 0 2,451
Prosecuting Attny.-Chld 0.88 0.32% 262 0 262
Coroner 0.00 0.00% 0 0 0
Sheriff 31.80 11.69% 9,459 0 9,459
Sheriff-Jail 16.25 5.97% 4,834 0 4,834
E91l JeffCom 11.43 4.20% 3,400 0 3,400
Superior Court 1.75 0.64% 521 0 521
Human Services Admin. 33.30 12.24% 9,905 0 9,905
Natural Resources 0.78 0.29% 232 0 232
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 1.65 0.61% 491 0 491
County Road Admin. 13.67 5.03% 4,066 0 4,066
County Road Design 3.79 1.39% 1,127 0 1,127
County Road Maintenance 33.35 12.26% 9,920 0 9,920
Solid Waste 7.74 2.85% 2,302 0 2,302
Equipment Rental 6.83 2.51% 2,032 0 2,032
Permit Center 3.91 1.44% 1,163 0 1,163
Animal Contd Services 2.89 1.06% 860 0 860
Clerk of the Court 6.41 2.36% 1,907 0 1,907
Outside Services 0.00 0.00% 0 0 0
Billed Services 0.00 0.00% 0 0 0
(Exhibit H, Schedule lla, 2 of2)
(Exhibit H, Schedule lib,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
Information Services
The Information Services Department provides computers, telephones, voice mail,
copiers records management and other specialized systems such as the election and
microfilm system. 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 2005
Information Services
Organizations Units Percentage Allocation Billed Costs Net Balance
(57) (58) (59) (60) (61)
Juvenile Services 7.91 6.79% 34,846 0 34,846
Parks & Recreation 0.00 0.00% 0 0 0
Plnng. & Community Dp. 0.00 0.00% 0 0 0
Prosecuting Attny.-Crim 8.24 7.07% 36,300 0 36,300
Prosecuting Attny.-Chld 0.88 0.75% 3,877 0 3,877
Coroner 0.00 0.00% 0 0 0
Sheriff 31.80 27.28% 140,089 0 140,089
Sheriff-Jail 16.25 13.94% 71,586 0 71,586
E911 JeffCom 0.00 0.00% 0 0 0
Superior Court 1.75 1.50% 7,709 0 7,709
Human Services Admin. 0.00 0.00% 0 0 0
Natural Resources 0.00 0.00% 0 0 0
Substance Abuse 0.00 0.00% 0 0 0
Developmental Disabilities 0.00 0.00% 0 0 0
County Fair 0.00 0.00% 0 0 0
Law Library 0.00 0.00% 0 0 0
4-H After School 0.00 0.00% 0 0 0
County Road Admin. 0.00 0.00% 0 0 0
County Road Design 0.00 0.00% 0 0 0
County Road Maintenance 0.00 0.00% 0 0 0
Solid Waste 0.00 0.00% 0 0 0
Equipment Rental 0.00 0.00% 0 0 0
Permit Center 0.00 0.00% 0 0 0
Animal Contrl Services 0.00 0.00% 0 0 0
Clerk of the Court 6.41 5.50% 28,238 0 28,238
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:
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
Computation of Indirect Costs
Information Service
Costs
$340,615
382,464
501,820
$1,224,899
$501,820
79,010
160,364 ($741,194)
$483,705
$0
$0
$0
$0
$0
$0
$0
1,704
1,103
3,675
1,455
o
o
13,109
1,220
o
o
7,600
(Exhibit H, Schedule 12b,)
29,866
$513,571
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
General Insurance
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, DCD, H&HS, Animal Svs. and ER
& R Funds.
(Exhibit H-13)
(Exhibit H, Schedule 13a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2005
(;enerallnsurance
Organizations Units Percentage Allocation Billed Costs Net Costs
(62) (63) (64) (65) (66)
Juvenile Services 7.91 6.37% 15,767 0 15,767
Parks & Recreation 0.00 0.00% 0 0 0
Plnng. & Community Dp. 0.00 0.00% 0 0 0
Prosecuting Attny.-Crim 8.24 6.63% 16,425 0 16,425
Prosecuting Attny.-Chld 0.88 0.71% 1,754 0 1,754
Coroner 0.00 0.00% 0 0 0
Sheriff 31.80 25.60% 63,388 0 63,388
Sheriff-Jail 16.25 13.08% 32,392 0 32,392
E911 JeffCom 11.43 9.20% 22,784 0 22,784
Superior Court 0.00 0.00% 0 0 0
Human Services Admin. 0.00 0.00% 0 0 0
~aturalResources 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 1.65 1.33% 3,289 0 3,289
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 0.00 0.00% 0 0 0
Animal Contrl Services 0.00 0.00% 0 0 0
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)
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
General Insurance
$0
286,618
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
2,203
149
96
1,848
127
o
o
o
o
o
o
o
(Exhibit H, Schedule l3b,)
Costs
$0
529,847
o
$529,847
($286,618)
$243,229
$4,423
$247,652
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
Prosecuting Attorney
The Prosecuting Attorney's office prosecutes all criminal matters for Jefferson County
and determines restitution in appropriate cases; serves as legal advisor to county
departments and officials and represents the county in lawsuits when the county is a party
to the suit.
The criminal dependency and child support services component of the prosecuting
attorney is not considered an indirect cost and is allocated directly to those activities. The
criminal component of this office is identified as a direct cost center and has not been
included in the allocation.
Basis of Allocation
The basis of allocation is the estimate of actual effort spent by the attorneys for the
various personnel in each department/division.
(Exhibit H-14)
(Exhibit H, Schedule 14a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
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% 66,767 0 66,767
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 JetICom 0.0 0.00% 0 0 0
Superior Court 0.0 0.00% 0 0 0
Human Services Admin. 4.0 3.60% 6,514 0 6,514
~atural Resources 0.0 0.00% 0 0 0
Substance Abuse 0.0 0.00% 0 0 0
Developmental Disabilities 0.0 0.00% 0 0 0
County Fair 0.0 0.00% 0 0 0
Law Library 0.0 0.00% 0 0 0
4-H After School 0.0 0.00% 0 0 0
County Road Admin. 2.0 1.80% 3,257 0 3,257
County Road Design 1.0 0.90% 1,628 0 1,628
County Road Maintenance 1.0 0.90% 1,628 0 1,628
Solid Waste 1.0 0.90% 1,628 0 1,628
Equipment Rental 0.0 0.00% 0 0 0
Permit Center 14.0 12.61% 22,799 0 22,799
Animal Contrl Services 0.0 0.00% 0 0 0
Clerk of the Court 0.0 0.00% 0 0 0
Outside Services 0.0 0.00% 0 0 0
Billed Services 0.0 0.00% 0 0 0
(Exhibit H, Schedule 14a, 2 of 2)
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Computation ofIndirect Costs
Prosecuting Attrny.
$0
509,888
$0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County AdministrationINon Det:
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
3,987
8,811
595
385
1,196
o
o
o
5,295
o
o
o
3,070
(Exhibit H, Schedule 14b,)
Costs
$632,959
34,351
o
$667,310
($509,888)
$157,422
$23,338
$180,760
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
Auditor-Payroll Accounting
This cost center represents the Payroll Accounting function within the County Auditor's
Office.
Basis of Allocation
The Payroll Accounting function with be allocated to each department/division based on
the number of full time equivalent personnel.
(Exhibit H-15)
Jefferson County Detail Allocation for Fiscal Year 2005
Auditor Payroll Accounting
Organizations Units Percentage Allocation Billed Costs Net Costs
(72) (73) (74) (75) (76)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities DSHS
Public Services/County Admini~
County AdministrationINon Del
Clerk of Board
Personnel
Information Services
Cienerallnsurance
Prosecuting Attorney
Auditor Payroll Actg 276.80 100.00% ($62,428) ($62,428)
Auditor-Cieneral Ledger ' 2.00 0.72% 451 0 451
Treasurer's Office 4.53 1.64% 1,022 0 1,022
State Examiner 0.00 0.00% 0 0 0
Civil Service 0.00 0.00% 0 0 0
Direct Activities
Assessor 10.79 3.90% 2,434 0 2,434
Auditor-Licensing 4.95 1.79% 1,116 0 1,116
Auditor-Elections 2.04 0.74% 460 0 460
Board of Equalization 0.20 0.07% 45 0 45
Clerk of Board 1.10 0.40% 248 0 248
Commissioners Office 2.66 0.96% 600 0 600
Planning Commission 0.18 0.07% 41 0 41
Safety & Security 2.45 0.89% 553 0 553
Cooperative Extension 3.20 1.16% 722 0 722
District Court 8.98 3.24% 2,025 0 2,025
(Exhibit H, Schedule 15a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
Auditor Payroll Accounting
Organizations Units Percentage Allocation Billed Costs Net Costs
(72) (73) (74) (75) (76)
Juvenile Services 7.91 2.86% 1,784 0 1,784
Parks & Recreation 7.98 2.88% 1,800 0 1,800
Plnng. & Community Dp. 19.16 6.92% 4,321 0 4,321
Prosecuting Attny.-Crim 8.24 2.98% 1,858 0 1,858
Prosecuting Attny.-Chld 0.88 0.32% 198 0 198
Coroner 0.00 0.00% 0 0 0
Sheriff 31.80 11.49% 7,172 0 7,172
Sheriff-Jail 16.25 5.87% 3,665 0 3,665
E911 JeffCom 11.43 4.13% 2,578 0 2,578
Superior Court 1.75 0.63% 395 0 395
Human Services Admin. 33.30 12.03% 7,510 0 7,510
Natural Resources 0.78 0.28% 176 0 176
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 1.65 0.60% 372 0 372
County Road Admin. 13.67 4.94% 3,083 0 3,083
County Road Design 3.79 1.37% 855 0 855
County Road Maintenance 33.35 12.05% 7,522 0 7,522
Solid Waste 7.74 2.80% 1,746 0 1,746
Equipment Rental 6.83 2.47% 1,540 0 1,540
Permit Center 3.91 1.41% 882 0 882
Animal Contrl Services 2.89 1.04% 652 0 652
Clerk of the Court 6.41 2.32% 1,446 0 1,446
Outside Services 14.00 5.06% 3,157 0 3,157
Billed Services 0.00 0.00% 0 0 0
(Exhibit H, Schedule 15a, 2 of 2)
(Exhibit H, Schedule ISb,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
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 2005
Auditor General Ledger Accounting
Organizations Units Percentage Allocation Billed Costs Net Costs
(77) (78) (79) (80) (81)
Juvenile Services 415 2.75% 3,442 0 3,442
Parks & Recreation 678 4.50% 5,623 0 5,623
Plnng. & Community Dp. 521 3.45% 4,321 0 4,321
Prosecuting Attny.-Crim 244 1.62% 2,024 0 2,024
Prosecuting Attny.-Chld 43 0.29% 357 0 357
Coroner 38 0.25% 315 0 315
Sheriff 898 5.95% 7,447 0 7,447
Sheriff-Jail 296 1.96% 2,455 0 2,455
E911 JeffCom 320 2.12% 2,654 0 2,654
Superior Court 752 4.99% 6,237 0 6,237
Human Services Admin. 1,011 6.70% 8,384 0 8,384
Natural Resources 126 0.84% 1,045 0 1,045
Substance Abuse 0 0.00% 0 0 0
Developmental Disabilities 0 0.00% 0 0 0
County Fair 367 2.43% 3,044 0 3,044
Law Library 17 0.11% 141 0 141
4-H After School 126 0.84% 1,045 0 1,045
County Road Admin. 852 5.65% 7,066 0 7,066
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 571 3.79% 4,735 0 4,735
Equipment Rental 963 6.39% 7,986 0 7,986
Permit Center 54 0.36% 448 0 448
Animal Contrl Services 269 1.78% 2,231 0 2,231
Clerk of the Court 97 0.64% 804 0 804
Outside Services 4,484 29.73% 37,187 0 37,187
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 16a, 2 of 2)
Cost Object
Computation ofIndirect Costs
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Auditor-General Ldg.
$0
Costs
$98,823
7,224
$106,047
$0
Total Allowable Costs
$106,047
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 De}:
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
451
o
3,987
8,811
595
385
806
o
o
o
2,246
433
o
o
1,302
(Exhibit H, Schedule l6b,)
$19,015
$125,062
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
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 of2)
Jefferson County Detail Allocation for Fiscal Year 2005
Treasurer
Organizations Units Percentage Allocation Billed Costs Net Costs
(82) (83) (84) (85) (86)
Juvenile Services 68 0.68% 1,079 0 1,079
Parks & Recreation 332 3,33% 5,268 0 5,268
Plnng. & Community Dp. 264 2.65% 4,189 0 4,189
Prosecuting Attny.-Crim 27 0.27% 428 0 428
Prosecuting Attny.-Chld 41 0.41% 651 0 651
Coroner 5 0.05% 79 0 79
Sheriff 384 3.85% 6,093 0 6,093
Sheriff-Jail 75 0.75% 1,190 0 1,190
E911 JefiCom 91 0.91% 1,444 0 1,444
Superior Court 0 0.00% 0 0 0
Human Services Admin. 1,716 17.21% 27,227 0 27,227
Natural Resources 39 0.39% 619 0 619
Substance Abuse 0 0.00% 0 0 0
Developmental Disabilities 0 0.00% 0 0 0
County Fair 426 4.27% 6,759 0 6,759
Law Library 39 0.39% 619 0 619
4-H After School 6 0.06% 95 0 95
County Road Admin. 197 1.98% 3,126 0 3,126
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 1,085 10.88% 17,215 0 17,215
Equipment Rental 155 1.55% 2,459 0 2,459
Permit Center 1,492 14.97% 23,673 0 23,673
Animal Contrl Services 660 6.62% 10,472 0 10,472
Clerk of the Court 438 4.3~1o 6,950 0 6,950
Outside Services 1,284 12.88% 20,373 0 20,373
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 17a, 2 of2)
(Exhibit H, Schedule l7b,)
County Administritive Description
Jefferson County
Central Servic,e Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
State Examiner
The State Examiner represents the Audit Fees charged by the State Auditor to the County
for the armual 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 2005
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 19,941,036 100.00% ($10,903) ($10,903)
Civil Service 2,266 0.01% 1 0 1
Direct Activities
Assessor 585,088 2.93% 320 0 320
Auditor- Licensing 208,492 1.05% 114 0 114
Auditor-Elections 432,606 2.17% 237 0 237
Board of Equalization 4,605 0.02% 3 0 3
Clerk of Board 66,090 0.33% 36 0 36
Commissioners Office 264,360 1.33% 145 0 145
Planning Commission 9,720 0.05% 5 0 5
Safety & Security 329,659 1.65% 180 0 180
Cooperative Extension 395,641 1.98% 216 0 216
District Court 641,630 3.22% 351 0 351
(Exhibit H, Schedule 18a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2005
State Examiner
Organizations Units Percentage Allocation Billed Costs Net Costs
(87) (88) (89) (90)
Juvenile Services 714,655 3.58% 391 0 391
Parks & Recreation 463,203 2.32% 253 0 253
Plnng. & Community Dp. 982,536 4.93% 537 0 537
Prosecuting Attny.-Crim 637,281 3.20% 348 0 348
Prosecuting Attny.-Chld 30,029 0.15% 16 0 16
Coroner 23,696 0.12% 13 0 13
Sheriff 2,446,314 12.27% 1,338 0 1,338
Sheriff-Jail 1,013,819 5.08% 554 0 554
E911 JefiCom 868,869 4.36% 475 0 475
Superior Court 376,306 1.89% 206 0 206
Human Services Admin. 2,876,430 14.42% 1,573 0 1,573
Natural Resources 557,152 2.79% 305 0 305
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 4,187 0.02% 2 0 2
4-H After School 71,383 0.36% 39 0 39
County Road Admin. 1,893,394 9.49% 1,035 0 1,035
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 1,731,832 8.68% 947 0 947
Equipment Rental 1,356,473 6.80% 742 0 742
Permit Center 457,861 2.30% 250 0 250
Animal Contrl Services 182,929 0.92% 100 0 100
Clerk of the Court 312,530 1.57% 171 0 171
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 18a, 2 of 2)
(Exhibit H, Schedule l8b,)
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2006 and 2007
Civil Service
The Civil Service Office recruits, tests, processes and hires the best qualified applicants
for all positions requested by the Sheriff. The Office also hears and makes a
determination on any appeal filed with the Civil Service Commission.
Basis of Allocation
The basis of allocation is the number of full time equivalent personnel within the Sheriffs
Office.
(Exhibit H-19)
Jefferson County Detail Allocation for Fiscal Year 2005
Civil Service
Organizations Units Percentage Allocation Billed Costs Net Costs
(1) (2) (3) (4) (5)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities DSHS
Public Services/County Admini~
County Administration/Non Del
Clerk of Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
Civil Service 48 100.00% ($2,832) ($2,832)
Direct Activities
Assessor 0.0 0.00% 0 0 0
Auditor-Licensing 0.0 0.00% 0 0 0
Auditor-Elections 0.0 0.00% 0 0 0
Board of Equalization 0.0 0,00% 0 0 0
Clerk of Board 0.0 0.00% 0 0 0
Commissioners Office 0.0 0.00% 0 0 0
Planning Commission 0.0 0.00% 0 0 0
Safety & Security 0.0 0.00% 0 0 0
Cooperative Extension 0.0 0.00% 0 0 0
District Court 0.0 0.00% 0 0 0
(Exhibit H, Schedule 19a, lof2)
Jefferson County Detail Allocation for Fiscal Year 2005
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 31.8 66.18% 1,874 0 1,874
Sheriff-Jail 16.3 33.82% 958 0 958
E911 JefiCom 0.0 0.00% 0 0 0
Superior Court 0.0 0.00% 0 0 0
Human Services Admin. 0.0 0.00% 0 0 0
Natural Resources 0.0 0.00% 0 0 0
Substance Abuse 0.0 0.00% 0 0 0
Developmental Disabilities 0.0 0.00% 0 0 0
County Fair 0.0 0.00% 0 0 0
Law Library 0,0 0.00% 0 0 0
4-H After School 0.0 0.00% 0 0 0
County Road Admin. 0.0 0.00% 0 0 0
County Road Design 0.0 0.00% 0 0 0
County Road Maintenance 0.0 0.00% 0 0 0
Solid Waste 0.0 0.00% 0 0 0
Equipment Rental 0.0 0.00% 0 0 0
Permit Center 0.0 0.00% 0 0 0
Animal Contrl Services 0.0 0.00% 0 0 0
Clerk of the Court 0.0 0.00% 0 0 0
Outside Services 0.0 0.00% 0 0 0
Billed Services 0.0 0.00% 0 0 0
(Exhibit H, Schedule 19a, 2 of 2)
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Computation of Indirect Costs
Civil Service
Costs
$0
2,266
o
$0
o
$2,266
$0
$2,266
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County Administration/Non De}:
Public Services/County Adminis
Facilities DSHS
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
1
o
91
o
o
o
o
o
o
17
o
o
o
456
o
o
o
o
$566
$2,832
(Exhibit H, Schedule 19b,)
DESCRIPTION OF DIRECT ,OPERATING DEPARTMENTS
WITHIN THE COUNTY
The following narrative describes the general function and purpose of the various direct
operating departments within the County. The Exhibit 1-5 schedules also show the
administrative costs within the Sheriffs Department.
(Exhibit I)
Jefferson County Program Description
Assessor
The Assessor is responsible for the establishment and maintenance of standards and
procedures for the appraisal of real and personal property for ad-valorem tax purposes.
The Assessor is also responsible for maintaining a mapping system reflecting new plats;
segregations and mergers of real property; changes to roads, streets, alleys, and highways.
The Assessor's Office certifies values and taxes to the County Treasurer for collection and
maintains accurate records of same. Other areas of responsibility include the
coordination of data processing and assisting in the design of Electronic Data Processing
systems for staff supervision, training, and forms control.
Auditor-Licensing and Elections
The Auditor activity includes the auto license and elections function. These functions are
considered a direct cost objective of the County and are not considered an indirect cost
acti vi ty.
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 armual 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 stafftestify and submit exhibits and issue decisions on appeals.
(Exhibit I-I)
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 Plarming Commission performs an oversight function for pi arming within the
County.
County Administrator
The County Administrator serves as the administrative head of the County, and is
responsible for implementing policies and programs of the BOCC along with the
administration of all Board departments.
Cooperative Extension
The Cooperative Extension Program provides the resources of Washington State
University College of Agriculture and Home Economics to the citizens of Jefferson
County. The services are provided by extension agents, support staff and Washington
State extension specialists that are located within the County.
(Exhibit 1-2)
Jefferson County Program Description
District Court
The Court opens cases within the District Court. Normally, each case is scheduled for
adjudication before a judge or jury. Administrative functions of the Court include:
scheduling court appearance dates, issuing notices, summonses and warrants as ordered
by judges, recording dispositions, and performing cashiering services. The bailiffs'
primary functions are to maintain order in the court rooms and to escort prisoners.
Juvenile Services
The primary function of this program is to provide counseling to problem youth and to
make arrangements to house youth who will be detained to insure their availability for
court, to protect the community or the youth, and as punishment for their offenses.
Parks and Recreation
The Parks and Recreation Program provides ground maintenance, custodial support and
other services upon request by community groups for recreational activities and special
events, It provides recreational programs for the residents of Jefferson County to include
a gymnasium, adult and youth activities, safety programs and additional requested self-
supporting programs. It also provides recreational and social programs for Jefferson
County Senior Citizens.
Planning and Community Development
The Planning Department provides service to the public dealing with all and use controls.
To a large extent the efforts are directed at the permitting process, such as Subdivisions
and Zoning. With the recognition of a large urban unincorporated population, providing
development controls and coordination through our "lead agency" status requires the
greatest expenditure of PI arming that will allow the County to grow along logical
guidelines. This dictates that Long Range Plarming, 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 2005
Per Diem Rate for Housing Contract Prisoners
Jail Costs
Less: Hosp/ AmbulJRx
Rm/board paid by inmates
PT 2005 Payments
Costs Allocated From Sheriff's Office
Cost Allocated from County-wide
Total
Costs
$1,124,707
(17,229)
(4,082)
(162,073)
128,322
396,015
$1,465,660
Average Daily Population (2005)
Multiplied by 365 Days
Total Jail Costs
42.8
15,622
$1,465,660
Per Diem Rate
(Costs Divided by Population)
$93.82
(Exhibit /-4, Schedule A)
Jefferson County Jail Rates for Fiscal Year 2005
Annual Fringe Services &
Sheriffs Executive Office Salary Benefits Supplies Total
Sheriff $62,906 $23,342 $15,501 $101,749
Administrative Secretary 37,718 $13,996 $9,294 61,008
Receptionist\Data Entry 101,007 $38,416 $24,890 164,313
Total $201,631 $75,754 $49,686 $327,071
Annual Fringe Services &
Legal Services Salary Benefits Supplies Total
Chief Civil Deputy/Clerk $45,167 $16,760 $11,130 $73,057
Total $45,167 $16,760 $11,130 $73,057
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 Percenta~e To Jail
Sheriffs Executive Office $327,071 37.00% $121,016
Legal Services 73,057 10.00% 7,306
Admin. Svcs. Training 0 50.00% 0
Jail Controller 0 40.00% 0
Total $400,128 $128,322
(Exhibit H, Schedule B)
Jefferson County Program Description
Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriffs
Department under the authority of the laws of the State of Washington that govern the
operation of jails. It provides jail services for pre and post trial prisoners for the State by
law, the City of Port Townsend and to other cities and counties by mutual agreement. Jail
services are provided to any government agency with legal authority to have custody of
prisoners while they are in transit through Jefferson County. The Jail provides its
inmates with a nutritious diet, medical care, protection of their constitutional rights,
assurance of their personal safety, and programs for self-improvement as they are
available.
Enhanced 911-JeffCom
The Jefferson County Enhanced 911 Telephone System is designed to provide upgraded
emergency telephone service within the County, and is responsible for maintaining
communications 24 hours per day for law enforecement and emergency. providers.
Superior Court
The Superior Court for Jefferson County utilizes judges and to hear and resolve civil and
criminal disputes. The Superior Court hears and disposes of these cases as required by
law for the prompt and efficient administration of justice. The Superior Court
Administrator's Office has been designated by the Superior Court and the Jefferson
County Commissioners to provide administrative support to the Superior Court.
Health and Human Services
The Health and Human Services is responsible for providing social and health services
for County residents. These services are provided primarily through subcontracts.
Health: The department operates 30 public health nursing programs including
immunization, communicable disease investigation, WIC supplemental food, maternity
support and family plarming. 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, plarming, 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, plarming, 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
plarming 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 armual element
of the long range program in keeping with the program goals to provide cost effective
improvements which will improve safety, provide increased capacity and accessibility
and reduce upkeep costs.
(Exhibit 1-6)
Jefferson County Program Description
County Road Facilities: The County Road Facilities provides for and maintains a
physical plant for the Department. The general objective of the program is then to
provide adequate, well maintained facilities. This is an indirect cost function and is
allocated to the various buildings.
County Road Maintenance: The County Road Maintenance provides maintenance service
on County roads by graveling and patching roadway surfaces, cleaning and replacement
of drainageways and structures, inspection and repair of bridges, snow removal and
sanding, and sign replacement.
Solid Waste
The Solid Waste Utility is responsible for collection and disposition of all solid waste
within the County. This department is also responsible for the management of the
landfill.
Equipment Rental
The Equipment Rental Fund provides the needed equipment for rental to the County
Road Department and other departments. Managing the rental rates of the equipment to
keep them current with operating costs and depreciation. Managing the replacement of
equipment and preparing specifications for equipment purchase to maintain an efficient
operating fleet. Providing cost accounting records on equipment to maintain a proper
replacement schedule.
Permit Center
The Permit Center serves the citizens of Jefferson County when they inquire about and/or
apply for permits related to the development of property. The Permit Center expedites
and coordinates the application and review of permits. The Permit Center also assists
several departments including Long Range Plarming, 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)