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HomeMy WebLinkAbout063 08c'c'- fetes cs STATE OF WASHINGTON County of Jefferson In the Matter of Adopting the Cost Allocation Plan for Fiscal Years 2008 and 2009 RESOLUTION NO 63 -08 WHEREAS, the General Fund provides services to various funds, departments, agencies, districts and municipal organizations in Jefferson County; and, WHEREAS, Jefferson County, through its various departments and offices receives monies through grants from State and Federal sources; and, WHEREAS, Jefferson County has developed a cost allocation plan to identify indirect General Fund costs allocable to various County departments, agencies, districts and municipal corporations; NOW, THEREFORE, BE IT RESOLVED, the °°Jefferson County Federal Central Services Cost Allocation Plan and Indirect Cost Rate Proposal for the Fiscal Years ending December 31, 2008 and 2009" 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 Cr� r; ATTEST: na De ey, CM6 Clerk of the Board 22nd day of September , 2008. JEFFERSON COUNTY BOARD OF COMMISSIONERS Phil qjohns"on, Chairman zo David Sullivan,' Member it Joh ustin, Member RESOLUTION NO. 63 -08 Total $ 2,701,841 $ 305,831 Attachment A Allocable Costs Costs Currently Direct Activities Total Allocated Assessor $ 132,612 Auditor - Licensing 71,703 Auditor- Elections 34,791 Board of Equalization 2,453 Clerk of Board 11,218 Commissioners Office 112,760 Planning Commission 6,546 Safety & Security 65,216 Cooperative Extension 32,848 District Court 145,365 Juvenile Services 113,872 Parks and Recreation 30,963 Community Development 124,328 Prosecuting Attny - Criminal 114,423 Prosecuting Attny -Child 16,478 Coronor 663 Sheriff 438,696 Sheriff -Jail 370,713 JeffCom 911 Communications 81,804 81,804 Superior Court 96,987 Public Health 185,820 Water Quality 22,279 County Fair 9,071 Law Library 985 4 -H After School 7,788 County Road Admin. 100,551 100,551 County Road Design 5,721 5,721 County Road Maintenance 38,214 38,214 Solid Waste 47,845 47,845 Equipment Rental 31,696 31,696 Permit Center 67,383 Animal Control Services 16,352 Clerk of the Court 83,197 Outside Services 80,500 Billed Services - Total $ 2,701,841 $ 305,831 Attachment A is V co 0 co H °z 07 co i n O - O O O O O O O O O O O b 0 O - n A o a P S O O O O O O O O O O O O O O C w N U U p ° P A S O O O Ot O O O O O O O O O O O O O O O O rD O O w O O A II. y p m O O O O O O O O tD O O O O O O. O O O O n °r b A - � w A� O e 00 O O P O O 00 O A P P O tNn O N N Ow0 W N O N O N P r0 n s O O A O O O O S - A O ' O N O O O O O O O O ', O O O O O. O O O rD V O O eao O O O Oe �O O W p7ri 00 P .O P .. O O O O bO V UUAi W W 000 — spy pp� N a a JEFFERSON COUNTY FISCAL YEARS 2008 AND 2009 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, 2008 and 2009 complies with the Office of Management and Budget Circular A -87 and uses the implementing instructions contained in the Guide OASC -10 published by the Department of Health and Human Services. It was prepared using actual costs for fiscal year 2007. 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. 9#-- Phil Johnson, Chairman Jefferson County Commissioners q&a103 Da e Donna M. Eldridge Date Jefferson County Auditor (Exhibit A) (Note Consent Agenda or Regular. Agenda) (Note Department) JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST TO: Dennis Richards, Interim County Administrator FROM: Karen Bednarski DATE: September 9, 2008 SUBJECT: Adoption of the 2008/2009 Cost Allocation Plan STATEMENT OF ISSUE: Adoption of the Jefferson County Cost Allocation Plan and Indirect cost Proposal for fiscal years ending December 31, 2008 and 2009. FISCAL IMPACT: The proposed Cost Allocation Plan will allow Public Works to pay the General Fund $224,027 ($160,000 budgeted), and JeffCom to pay $81,804 ($45,000 budgeted) for a total increase to the General Fund of $100,831. RECOMMENDATION: Approving the proposed Cost Allocation Plan and signing the attached resolution REVIEWED BY: �-7 �g Dennis Richards, Inte 'm County Administrator Date Jefferson County Cost Allocation Plan and Indirect Cost Proposal For Fiscal Years Ending December 31, 2008 and 2009 Table of Contents Introduction Certification Organizational Chart Employee Overhead Cost Indirect Cost Rate Summary of Stepdown Allocation Divisional Summary Allocation Exhibit A Exhibit B Exhibit C Exhibit D Exhibit E Exhibit F Detailed Administrative Allocation Exhibit H a. Detailed Allocation for Fiscal Year 2007 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2007 This section shows the classification of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2007 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 8. Public Services /County Administrator 9. County Administration/Non Departmental 10. Clerk of the Board 11. Personnel 12. Information Services 13. General Insurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasurer's Office 18. State Examiner 19. Civil Service JEFFERSON COUNTY FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN AND INDIRECT RATE PROPOSAL For the Fiscal Years 2008 and 2009 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 2007 and 2008. 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 fii general ledger for the fiscal year ended December 31, allocation statistics comes from other non - accountin central service departments. Methodology This document represents a central service cost with modifications to meet the local conditions. ancial reports maintained in the 2007. Information related to the information maintained in the plan as defined in OASC -10, The development of this central service cost allocation plan uses the following steps: 1. Determine the total administrative cost for the County organizational structure. 2. Reduce the total cost of Central Service d( revenues collected from other departments programs (Exhibit H, B Schedules). 3. Provide administrative descriptions for the 4. Calculate allocable costs for each central s costs which are unallowable under Federal Schedules). 5. Determine the basis of allocation for each ci (Exhibit H). /division by the for internal service service departments. activity after adjusting for lines (Exhibit H, B service cost center 6. Allocate administrative costs of all operating departments to divisions (Exhibit H, A Schedules). 7. Determine those central service cost centers allocation statistics, significant support to of Allocate the costs related to these central se: activities, including other central service act The development for the indirect rate proposal uses the Which provide, based on the her central service cost centers. i�ice activities to all of the vities (Exhibit H, a Schedules). 1. Determine the total costs of all operating div each County department (Exhibit H). 2. Compute the indirect rates by dividing the T each operating activity by the Actual Direct steps: sions and cost centers within Actual Indirect Costs for t (Exhibit Q. COUNTY ORGANIZATION CHART The following f o ll win chart shows the organization of Jefferson County. 1 1 l 1 1 i 1 1 1 1 1 (Exhibit B) ............................. M 2 0 � `} : 2«L) A ] -- va \ )co r O in . � . # k co \ k0 2 $/ LL @C, 9f §2% o.a.�� E .§ a E # A0��k I$0 ) w a. ) dk $Z $q§kk # |!■e |§�R, E's ua2a$ {! D ID 4M � E! !uo !.( A| 0 kLL§ _ ©� 7»■: kk»ƒ /} 0 M 2 0 r : 2«L) A ] f2: \ )co r � : . k co \ 2 $/ LL . E # f ■2 « 7 : ƒ : �N k;� : « �r 0 } $ W u Lu }� E is \ ) E a � ; $! 0 a. $ . 0 2 .�� ) F 2 m f ■� z! »a i■ /!g / $ }� \ \ )00 0 M a 2).em j 0 r : 2«L) A ] f2: 0 o E \ }k �0 !� «0 2 0 : 0 - ) : 0 c ] f 00 ui� 0 r ��� Jefferson County Employee Costs for Three County Offices Overhead Rate for Employees in Auditors Office Overhead Rate for Employees in ER & R Fund Median Salary of ER & R Fringe Benefits Services and Supplies County Wide Overhead Total Percent Percent of Salary Costs of Salary Median Salary Excluding Auditor $38,033 0 Fringe Benefits 12,124 31.88% Services and Supplies 3,827 10.06% County Wide Overhead 6,417 16.87% County Wide Overhead Total $60,401 58.81% Overhead Rate for Employees in ER & R Fund Median Salary of ER & R Fringe Benefits Services and Supplies County Wide Overhead Total Overhead Rate for Employees in Sheriff's Department Percent Costs of Salary $46,538 0 16,154 34.71% 17,661 37.95% 4,899 10.53% Services and Supplies 14,560 $85,252 83.19% Overhead Rate for Employees in Sheriff's Department (Exhibit C -1) Percent Costs of Salary Median Salary of Sheriff Patrol $53,364 0 Fringe Benefits 17,560 32.91% Services and Supplies 14,560 27.28 % Sheriff Departmental Admin 7,784 14.59% County Wide Overhead 13,281 24.89% Total $106,549 99.67% (Exhibit C -1) INDIRECT COST RATES The following schedules compute the indirect cost rates for Fiscal years 2008 and 2009. These rates were computed using actual costs for fiscal year 2007. I 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 2008 and 2009 County -Wide Indirect Cost Rates. Schedule 2 Fiscal Year 2008 and 2009 Indirect Cost Rates. (Exhibit D) (Exhibit D, Schedule 1) Jefferson County County-Wide Cost Allocation FY 2008/2009 Using 2007 Costs Total Costs not Indirect Direct Fringe & All Department Cost Allowable Costs Salary Other Direct Assessor 611,492 19,028 431,375 161,089 Auditor - Accounting 126,456 126,456 Auditor - Payroll 61,726 61,726 Auditor - Management 73,289 20,850 20,850 15,905 15,684 Auditor - License /Recording 199,702 202 134,322 65,178 Auditor - Elections 298,488 68,036 88,849 141,603 Clerk of the Court 347,465 1,590 233,977 111,898 County Adm 262,843 161,249 - 101,594 BOCC 376,093 20,589 263,797 91,707 Board of Equalization 7,551 6,525 1,026 Civil Service Commission 2,079 2,079 - - Planning Commission 30,393 14,135 16,258 Safety & Security 174,014 25,458 7,094 107,059 34,403 Community Services 173,353 - - 173,353 District Court 786,828 24,977 423,842 338,009 Juvenile Services 764,455 8,142 337,076 419,237 Prosecutor - Criminal 546,218 9,177 388,665 148,376 Prosecutor -Civil 143,731 143,731 - - Prosecutor -Child Support 46,592 34,257 12,335 Prosecutor -Crime Victims 58,244 41,051 17,193 Prosecutor - Coroner 28,745 - - 28,745 Sheriff-Adm 711,187 24,301 437,008 249,878 Sheriff - Investigation 289,393 29,866 187,710 71,817 Sheriff - Patrol 940,360 152,900 553,347 234,113 Sheriff - Traffic 730,114 125,336 446,487 158,291 Sheriff -Jail 1,262,225 29,298 709,271 523,656 Risk Mgmt/Search & Rescue /Code 100,609 23,957 51,506 25,146 Superior Court/Law Library 435,857 7,353 116,126 312,378 Treasurer & O &M 309,439 11,844 112,098 132,957 52,540 Non - Dept. -State Auditor 15,876 15,876 - - Non- Dept.- Insurance for Cnty 222,893 - 177,291 - 45,602 Non - Dept.- Training Support 51,608 51,608 - - Non - Dept. - Miscellaneous 248,477 248,477 Non - Dept- Interfund Pymnt 1,049,341 1,049,341 - - - Auditor's O &M 59,217 24,970 2,480 31,767 Courthouse Facilitator 1,217 - 1,217 Boating Safety 27,518 14,555 12,963 WSU Learning Center 508,142 9,577 128,813 369,752 4 -H 85,695 - 48,765 36,930 Economic Development 59,579 59,579 JeffCom Enhancement 239,831 183,847 55,984 E -911 JeffCom 1,243,329 244,221 566,443 432,665 Grant Management 259,041 259,041 Hotel -Motel 223,626 223,626 Health Site Abatement 9,728 9,728 (Exhibit D, Schedule 1) Jefferson C County -Wide Cost Allot Using 2007 Total Costs Department Cost Allowa Public Health 3,585,634 Water Quality 788,250 Animal Services 235,994 Mental Health 379,157 JC Drug Fund 14,525 Sheriff Drug Investigation 1,293 Trial Court Improvements 4,682 Public Defense 13,146 Community Development 1,868,079 Federal Forest Title 111 479,997 JC Affordable Housing 83,569 Veterans Relief 27,213 Water Pollution Control Loan 31,984 Parks & Recreation 477,187 County Parks Improvement 59,618 Post Harvest Timber Management 2,704 Roads 6,288,936 Facilities 866,954 Depreciation allowance - Courthouse 246,820 Flood /Stormwater Mgmt 808 Quilcene Flood Control - Construction & Renovation 428,590 County Capital Improvement 1,720,992 Capital Improvement Courthouse 623,307 HJ Carroll Park Fund 23,796 Public Infrastructure 328,466 Conservation Futures 18,128 Solid Waste 2,394,197 Tri Area Sewer 175,885 ER &R 1,301,691 Information Services 1,212,428 Total 37,888,089 Indirect Cost Rate Computation: Identifiable Indirect Cost= 2,176,136 Direct Salaries & Wages 11,618,445 451, 56, 38, 166,1 479,G 60, 5, 1,755, 313, 266,91 1,720,99 496,84 18,12 444,01 1,301,69 717.08 FY 2008/2009, Indirect Costs 553,910 246,820 Direct Salary 1,633,718 138,176 103,911 1,203 1,033,900 230,374 20,808 1,458 2,081,170 Fringe & All Other Direct 1,500,469 593,137 93,809 379,157 13,322 1,293 4,682 13,146 668,020 83,569 27,213 31,984 186,277 33,078 1,246 2,451,968 614 194 34,473 127,201 41,482 84,983 7,986 15,810 315,833 1,634, 352 57,036 118,849 495,348 10,736,9111 2,176,136 11,618,445 13, 356,597 (Exhibit D, Schedule 1) 18.73% Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2007 (Exhibit D, Schedule 2) Indirect Cost County -Wide Indirect Total Indirect Cost Rate Direct Cost (Exhibit E -5) Col -2 / Col -1 Department (1) (2) (3) Health Division 3,585,634 185,820 5.18% Juvenile & Family Court 764,455 113,872 14.90% Planning Commission 30,393 6,546 21.54% Safety & Security 174,014 65,216 37.48 % Parks & Recreation 477,187 30,963 6.49% Building Inspection 670,534 67,383 10.05% Planning Department 1,571,904 124,328 7.91% Prosecutor Non - Support 36,539 16,478 45.10% Sheriff 2,771,664 438,696 15.83% Sheriff Jail 1,262,224 370,713 29.37% Natural Resources 788,250 22,279 2.83% Substance Abuse 0 0 0.00% Development Disabilities 0 0 0.00% County Roads 1,675,857 144,486 8.62% Solid Waste 737,917 47,845 6.48% Equipment Rental 1,206,907 31,696 2.63% E911 JeffCom 1,483,160 81,804 5.52% (Exhibit D, Schedule 2) SUMMARY OF THE FISCAL ALLOCATION STE The following schedule is a summary of the cost being allo Column 1 of Exhibit E, schedule 1, shows the total admini amount being allocated from each cost center. The last col the cost allocated to each operating division. It identifies tl operating division. (Exhibit E) ,AR 2007 COST OWN .ed in cost allocation stepdown. ition cost being allocated and the in of Exhibit E, schedule 4, shows total indirect cost allocated to each IJefferson County Summary Allocation for Fiscal Year 2007 (Exhibit E, Schedule 1, 1 of 2) County Castle Correctional Equipment Organizations Total Costs Courthouse Hill Center Depreciation (1) (2) (3) (4) (5) Central Service Costs 0 County Courthouse $246,820 ($246,820) Castle Hill 145,183 0 ($145,183) Correctional Center 177,712 0- 0 ($177,712) Equipment Depreciation 91,533 0 0 0 ($91,533) Facilities Courthouse 239,533 8,132 0 0 687 Facilities Correctional 246,105 0 0 0 838 Facilities Castle Hill 189,682 0 0 0 727 Public Services /County Admini, 32,368 7,544 0 0 272 County Administration/Non Del 178,932 0 0 0 0 Clerk of Board 60,317 1,245 0 0 72 Personnel 115,766 2,772 0 0 101 Information Services 495,348 16,182 0 0 0 General Insurance 210,984 0 0 0 0 Prosecuting Attorney 143,731 6,536 0 0 0 Auditor Payroll Actg 61,726 1,386 0 0 361 Auditor - General Ledger 126,456 2,772 0 0 542 Treasurer's Office 112,098 15,720 0 0 1,446 State Examiner 15,876 0 0 0 0 Civil Service 2,079 0 0 0 0 Direct Activities Assessor 22,729 0 0 2,183 Auditor - Licensing 12,576 0 0 3,011 ' Auditor - Elections 5,972 0 0 1,705 Board of Equalization 0 0 0 0 Clerk of Board 1,245 0 0 29 Commissioners Office 15,021 0 0 558 Planning Commission 0 0 0 0 Safety & Security 0 0 25,703 0 Cooperative Extension 0 0 0 9,026 District Court 26,797 0 0 1,766 (Exhibit E, Schedule 1, 1 of 2) Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny. -Crim Prosecuting Attny. -Chid Coroner Sheriff Sheriff -Jail E911 Jef Com Superior Court Public Health Water Quality Substance Abuse Developmental Disabilities County Fair Law Library 4 -H After School County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services TOTAL COSTS Jefferson County Summary Allocation for Fi�cal Year 2007 County Total Costs Courthouse (1) (2) 2 "1,039 0 0 20,746 4,417 0 2,916 0 0 35,429 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15,641 0 0 $2,892,249 (Exhibit E, Schedule 1, 2 of 2) .astle Hill (3) Correctional Center (4) Equipment Depreciation (5) 0 0 3,440 0 0 5,723 0 0 864 0 0 0 0 0 0 0 0 0 0 0 38,724 0 135,700 12,207 0 16,309 0 0 0 1,495 57,655 0 0 7,861 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51,593 0 0 0 0 0 0 0 0 0 0 0 0 0 0 28,073 0 293 0 0 1,552 0 0 3,910 0 0 0 0 0 0 Jefferson County Summary Allocation for Fiscal Year 2007 ■ Facilities Facilities Facilities Public County Organizations Courthouse Correctnl. Castle Hill Annex Services Administ. (6) (7) (g) (9) (10) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse ($248,352) Facilities Correctional 0 ($246,943) Facilities Castle Hill 0 0 (190,409) Public Services /County Admini,, 7,831 0 0 ($48,015) County Administration/Non Del 0 0 0 739 ($179,671) Clerk of Board 1,293 0 0 332 479 Personnel 2,878 0 0 241 920 Information Services 16,798 0 0 2,041 3,936 General Insurance 0 0 0 151 1,677 Prosecuting Attorney 6,785 0 0 0 1,142 Auditor Payroll Actg 1,439 0 0 0 491 Auditor- General Ledger 2,878 0 0 0 1,005 1 Treasurer's Office 16,318 0 0 0 891 State Examiner 0 0 0 0 126 Civil Service 585 0 0 0 17 Direct Activities Assessor 23,594 0 0 0 4,859 Auditor- Licensing 13,054 0 0 0 1,636 Auditor - Elections 6,200 0 0 0 2,372 Board of Equalization 0 0 0 0 60 Clerk of Board 1,293 0 0 0 462 Commissioners Office 15,593 0 0 0 740 Planning Commission 0 0 0 0 242 Safety & Security 0 19,081 0 730 1,383 Cooperative Extension 0 0 0 1,290 4,038 District Court 27,817 0 0 0 6,252 (Exhibit E, Schedule 2, 1 of 2) Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny. -Grim Prosecuting Attny. -Chld Coroner Sheriff Sheriff -Jail E911 JeffCom Superior Court Public Health Water Quality Substance Abuse Developmental Disabilities County Fair Law Library 4 -H After School County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services TOTAL COSTS Jefferson County Summary Allocation for Fiscal Year 2007 Facilities Facilities Facili 'es Public County Courthouse Correctnl. Castle ill Annex Services Administ. (6) (7) 8) (9) (10) 0 0 21,535 4,585 0 3,027 0 0 36,777 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16,236 0 0 0 0 0 0 0 115,016 100,739 12,107 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (Exhibit E, Schedule 2, 2 of 2; 0 2,309 3,792 0 6,229 13,479 0 0 5,483 0 0 370 0 0 228 0 0 22,025 0 0 10,030 0 0 11,786 0 0 3,406 0 11,800 28,493 0 1,049 6,264 0 0 0 0 0 0 0 0 0 0 0 58 0 636 681 0 3,738 13,317 0 1,040 0 0 9,138 0 0 2,451 5,864 0 1,951 9,591 0 1,206 1,366 0 944 1,875 0 0 2,761 0 0 0 0 0 Jefferson County Summary Allocation for Fiscal Year 2007 Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini,, County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor- General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Clerk of Information General Prosecuting Board Personnel Services Insurance Attorney (11) (12) (13) (14) (15) ($63,738) 178 ($122,856) 1,508 2,914 ($538,726) 111 215 2,255 ($215,393) 445 861 9,019 3,303 ($171,821) 223 430 4,509 1,652 1,548 445 861 9,019 3,303 0 1,056 2,040 21,374 7,828 1,548 0 0 0 0 0 0 0 0 0 0 2,334 4,511 47,257 17,308 3,096 1,084 2,096 21,960 8,043 0 490 947 9,019 3,633 2,322 73 142 1,488 545 0 245 473 4,960 1,817 0 592 1,145 11,995 4,393 60,370 109 211 2,210 809 2,322 539 1,042 10,913 3,997 0 953 1,842 0 7,069 1,548 2,035 3,934 41,215 15,095 0 (Exhibit E, Schedule 3, 1 of 2) 1 Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny. -Crim Prosecuting Attny. -Chid Coroner Sheriff Sheriff-Jail E911 JeffCom Superior Court Public Health Water Quality Substance Abuse Developmental Disabilities County Fair Law Library 4 -H After School County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services TOTAL COSTS Jefferson County Summary Allocation for Fiscal Year 2007 Clerk of Board Personnel (11) (12) 1,706 3,297 4,601 8,893 2,006 3,878 209 405 0 0 7,556 14,604 3,367 6,508 3,066 5,927 492 951 8,716 16,847 775 1,498 0 0 0 0 0 0 0 0 470 908 2,761 5,337 768 1,485 6,749 13,046 1,810 3,499 1,441 2,785 891 1,722 697 1,347 1,492 2,884 0 0 0 0 In (Exhibit E, Schedule 3, 2 of ation General Prosecuting ces Insurance Attorney 35,308 12,931 0 0 0 0 0 0 63,466 40,629 14,880 0 4,239 1,552 0 0 0 0 153,001 56,036 0 68,181 24,971 0 0 22,742 0 9,966 0 0 0 0 6,192 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,485 0 0 0 3,096 0 0 1,548 0 0 1,548 0 0 1,548 0 0 0 0 0 21,671 0 0 0 30,212 0 0 0 0 0 0 0 0 Jefferson County Summary Allocation for Fiscal Year 2007 ■ 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 Castle Hill Public Services /County Admini, County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg ($73,764) Auditor- General Ledger 510 ($147,790) Treasurer's Office 1,209 550 ($182,078) State Examiner 0 0 0 ($16,002) Civil Service 0 117 0 $2 ($2,799) ' Direct Activities Assessor 2,673 991 616 460 0 Auditor- Licensing 1,242 477 6,367 155 0 1 Auditor - Elections 561 883 462 225 0 Board of Equalization 84 54 0 6 0 Clerk of Board 281 369 0 44 0 Commissioners Office 679 1,261 342 70 0 Planning Commission 125 496 0 23 0 Safety & Security 617 1,081 0 131 0 Cooperative Extension 1,092 4,306 1,301 382 0 District Court 2,332 8,766 8,763 592 0 (Exhibit E, Schedule 4, 1 of 2) Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny. -Crim Prosecuting Attny. -Chid Coroner Sheriff Sheriff -Jail E911 JeffCom Superior Court Public Health Water Quality Substance Abuse Developmental Disabilities County Fair Law Library 4 -H After School County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services TOTAL COSTS Jefferson County Summary Allocation for Auditor Payroll 1,954 5,270 2,298 240 0 8,656 3,857 3,513 564 9,985 888 0 0 0 0 538 3,163 880 7,732 2,074 1,650 1,020 798 1,709 3,571 0 Auditor Gen. Ledg. 6,226 3,460 1,901 288 378 7,586 2,793 3,270 7,586 11,514 2,478 0 0 2,721 117 937 10,379 0 0 5,054 10,649 315 2,577 730 43,398 0 (Exhibit E, Schedule 4, 2 of 2; Year 2007 easurer's Office 5,597 16,791 548 137 34 5,528 548 1,968 0 31,921 873 0 0 6,350 804 68 5,905 0 0 24,989 2,721 10,697 6,384 7,360 33,530 0 State Examiner (19) 359 1,276 519 35 22 2,085 950 1,116 322 2,698 593 0 0 0 5 64 1,261 0 0 555 908 129 178 261 0' 0 Civil Services 0 0 0 0 0 1,936 863 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jefferson County Summary Allocation for Fiscal Year 2007 (Exhibit E, Schedule 5, 1 of 2) Total Organizations Costs (21) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini, County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor 132,612 . Auditor - Licensing 71,703 Auditor - Elections 34,791 Board of Equalization 2,453 Clerk of Board 11,218 Commissioners Office 112,760 Planning Commission 6,546 Safety & Security 65,216 Cooperative Extension 32,848 District Court 145,365 (Exhibit E, Schedule 5, 1 of 2) Jefferson County Summary Allocation for Fiscal Year 2007 TOTAL COSTS $2,701,840 (Exhibit E, Schedule 5, 2 of Total Organizations Costs (21) Juvenile Services 113,872 Parks & Recreation 30,963 Plnng. & Community Dp. 124,328 Prosecuting Attny. -Crim 114,423 Prosecuting Attny. -Chid 16,478 Coroner 663 Sheriff 438,696 Sheriff -Jail 370,713 E911 JeffCom 81,804 Superior Court 96,987 Public Health 185,820 Water Quality 22,279 Substance Abuse 0 Developmental Disabilities 0 County Fair 9,071 Law Library 985 4 -H After School 7,788 County Road Admin. 100,551 County Road Design 5,721 County Road Maintenance 38,214 Solid Waste 47,845 Equipment Rental 31,696 Permit Center 67,383 Animal Contrl Services 16,352 Clerk of the Court 83,197 Outside Services 80,500 Billed Services 0 TOTAL COSTS $2,701,840 (Exhibit E, Schedule 5, 2 of I COST ALLOCATION SUMMARY FISCAL YEAR 2007 1 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 lfor Fiscal Year 2007 County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill 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 Total County Roads County Roads Admin. Design 0 0 51,593 0 0 0 0 0 0 0 0 0 0 0 3,738 1,040 13,317 0 2,761 768 5,337 1,485 0 0 0 0 3,096 1,548 3,163 880 10,379 0 5,905 0 1,261 0 0 0 100,551 5,721 (Exhibit F, Schedule 1) mty Roads Solid Equipment iintenance Waste Rental 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9,138 2,451 1,951 0 5,864 9,591 6,749 1,810 1,441 13,046 3,499 2,785 0 0 0 0 0 0 1,548 1,548 0 7,732 2,074 1,650 0 5,054 10,649 0 24,989 2,721 0 555 908 0 0 0 38,214 47,845 31,696 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 2007 This section shows the allocation of the indirect cost for each schedule. b. Supporting Schedules for Fiscal Year 2007 This section shows the classifications of cost including allocated indirect cost for each schedule. c. Other Supporting Schedules for Fiscal Year 2007 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 SC Schedules 1. Building Depreciation County Courthouse 2. Building Depreciation Castle Hill 3. Building Depreciation Correctional Center 4. Equipment Depreciation 5. Facilities Courthouse 6. Facilities Correctional 7. Facilities Future 8. Public Services /County Administrator 9. County Administration/Non Departmental 10. Clerk of the Board 11. Personnel 12. Information Services 13. General Insurance 14. Prosecuting Attorney 15. Auditor Payroll Accounting 16. Auditor General Ledger Accounting 17. Treasurer's Office 18. State Examiner 19. Civil Service ULES County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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 $6,032,705 The use allowances are computed on a 25 year estimated life and, as of 2007, total $246,820 per year. Basis of Allocation The basis of allocation for the depreciation is the square footage occupied by each department/division within the building. 0 (Exhibit H -1) Jefferson County Detail Allocation for County Courthouse Organizations Units Percentage Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini: County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court 21,903 0 0 0 722 0 0 670 0 111 246 1,436 0 580 123 246 1,395 0 0 2,017 1,116 530 0 111 1,333 0 0 0 2,378 100.00% 0.00% 0.00% 0.00% 3.29% 0.00% 0.00% 3.06% 0.00% 0.50% 1.12% 6.56% 0.00% 2.65% 0.56% 1.12% 6.37% 0.00% 0.00% 9.21% 5.10% 2.42% 0.00% 0.50% 6.09% 0.00% 0.00% 0.00% 10.86% Year 2006 Allocation (Exhibit H, Schedule 1 a, 1 of 2) ($246,820) 0 0 0 8,132 0 0 7,544 0 1,245 2,772 16,182 0 6,536 1,386 2,772 15,720 0 0 22,729 12,576 5,972 0 1,245 15,021 0 0 0 26,797 Billed Net Costs ($246,820) 0 0 0 8,132 0 0 7,544 0 1,245 2,772 16,182 0 6,536 1,386 2,772 15,720 0 0 22,729 12,576 5,972 0 1,245 15,021 0 0 0 26,797 Organizations Juvenile Services Parks & Recreation Plnng. & Community Dp. Prosecuting Attny. -Crim Prosecuting Attny. -Chid Coroner Sheriff Sheriff -Jail E911 JeffCom Superior Court Public Health Water Quality Substance Abuse Developmental Disabilities County Fair Law Library 4 -H After School County Road Admin. County Road Design County Road Maintenance Solid Waste Equipment Rental Permit Center Animal Contrl Services Clerk of the Court Outside Services Billed Services Jefferson County Detail Allocation for Fiscal Year 2007 County Courthouse Units Percentage Allocation Billed Net Costs (2) (3) (4) (5) (6) 1,867 8.52% 21,039 21,039 0 0.00% 0 0 0 0.00% 0 0 1,841 8.41% 20,746 20,746 392 1.79% 4,417 4,417 0 0.00% 0 0 259 1.18% 2,916 2,916 0 0.00% 0 0 0 0.00% 0 0 3,144 14.35% 35,429 35,429 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 0 0.00% 0 0 1,388 6.34% 15,641 15,641 0 0.00% 0 0 0 0.00% 0 0 (Exhibit H, Schedule 1 a, 2 of 2) i Computation of Indirect Cost$ Cost Object Courthouse 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 Departmental Public Services /County Administrator Facilities Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs Costs 246,820 l $246,820 $0 i i $0 $246,820 (Exhibit H, Schedule Ib,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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 $2,079,576 the use allowances are computed on a 25 year estimated life and as of 2007 total $145,183. 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 Fi Castle Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini; County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor- Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units Percentage 22,512 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00 % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00 % 0.00% 0.00% 0.00% 0.00% 0.00% Year 2006 Billed Costs Net Balance (10) (11) 145,183) ($145,183) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (Exhibit H, Schedule 2a, 1 of 2) 0 0 0 -0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jefferson County Detail Allocation for Fiscal Year 2007 Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (7) (8) (9) (10) (11) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00% 0 0 0 Prosecuting Attny. -Crim 0.00% 0 0 0 Prosecuting Attny. -Chld 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff -Jail 0.00% 0 0 0 E911 JeffCom 0.00% 0 0 0 Superior Court 0.00% 0 0 0 Public Health 8,940 39.71% 57,655 0 57,655 Water Quality 1,219 5.41% 7,861 0 7,861 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. 8,000 35.54% 51,593 0 51,593 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 19.34% 28,073 0 28,073 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 of 2) Computation of Indirect( Cost Object Castle Hill 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 Castle Hill Facilities Correctional Facilities Courthouse - Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 0 0 (Exhibit H, Schedule 2b) Costs $0 145,183 0 $145,183 $0 $145,183 0 145,183 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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 $2,387,326. The use allowance is computed on a 25 year estimated life and totals $177,712 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 2006 Correctional Center�Sheriff Adm Organizations Units Percentage All (cation Billed Costs Net Balance (12) (13) �14) (15) (16) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini: County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor- Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court 13,847 2,003 100.00% ($1 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 14.46% 0.00% 0.00% 77,712) 0 ($177,712) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25,703 0 25,703 0 0 0 0 0 0 (Exhibit H, Schedule 3a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2007 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. -Chid 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 0.00% 0 0 0 Sheriff -Jail 10,574 76.36% 135,700 0 135,700 E911 JeffCom 1,271 9.18% 16,309 0 16,309 Superior Court 0.00% 0 0 0 Public Health 0.00% 0 0 0 Water Quality 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 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 Sheriff Multi 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 1 Costs 177,712 $ 177,712 $0 I $0 $177,712 I i I 0 0 0 I $177,712 (Exhibit H, Schedule 3b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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 Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini� County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor- Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units (17) 633,638 4,755 5,799 5,036 1,880 0 500 700 0 0 0 2,500 3,750 10,011 0 0 15,110 20,842 11,806 0 200 3,864 0 0 62,484 12,227 Percentage (18) 100.00% 0.75% 0.92% 0.79% 0.30% 0.00% 0.08% 0.11% 0.00% 0.00% 0.00% 0.39% 0.59% 1.58% 0.00% 0.00% 2.38% 3.29% 1.86% 0.00% 0.03% 0.61% 0.00% 0.00% 9.86% 1.93% cal Year 2006 nt Depreciation location Billed Costs Net Balance (19) (20) (21) ($91,533) 687 838 727 272 0 72 101 0 0 0 361 542 1,446 0 0 (Exhibit H, Schedule 4a, I of 2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ($91,533) 687 838 727 272 0 72 101 0 0 0 361 542 1,446 0 0 2,183 0 2,183 3,011 0 3,011 1,705 0 1,705 0 0 0 29 0 29 558 0 558 0 0 0 0 0 0 9,026 0 9,026 1,766 0 1,766 Jefferson County Detail Allocation for Fiscal Year 2007 Equipment Depreciation Organizations Units Percentage Allocation Billed Costs Net Balance (17) (18) (19) (20) (21) Juvenile Services 23,816 3.76% 3,440 0 3,440 Parks & Recreation 39,620 6.25% 5,723 0 5,723 Plnng. & Community Dp. 5,984 0.94% 864 0 864 Prosecuting Attny.-Crim 0 0.00% 0 0 0 Prosecuting Attny. -Chid 0 0.00% 0 0 0 Coroner 0 0.00% 0 0 0 Sheriff 268,065 42.31% 38,724 0 38,724 Sheriff -Jail 84,505 13.34% 12,207 0 12,207 E911 Jeff Com 0 0.00% 0 0 0 Superior Court 10,347 1.63% 1,495 0 1,495 Public Health 0 0.00% 0 0 0 Water Quality 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 2,027 0.32% 293 0 293 Animal Contrl Services 10,743 1.70% 1,552 0 1,552 Clerk of the Court 27,067 4.27% 3,910 0 3,910 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 4a, 2 of 2) Comput 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 Del Public Services /County Adminis Facilities Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs 1 1 1 (Exhibit H, Schedule 4b,) $0 $91,533 ' County Administritive Description ' Jefferson County Central Service Cost Allocation Plan ' For fiscal years ended December 31, 2008 and 2009 ' Facilities Maintenance Courthouse ' The County-wide Maintenance Budget is used b the County to maintain all county tY g Y tY h' 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. 1 (Exhibit H -5) Jefferson County Detail Allocation for Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Adminh County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units 21,231 0 0 670 0 111 246 1,436 0 580 123 246 1,395 0 50 2,017 1,116 530 0 111 1,333 0 0 0 2,378 Percentage 100.00% 0.00% 0.00% 3.15% 0.00% 0.52% 1.16% 6.76% 0.00% 2.73% 0.58% 1.16% 6.57% 0.00% 0.24% 9.50% 5.26% 2.50% 0.00% 0.52% 6.28% 0.00% 0.00% 0.00% 11.20% ;al Year 2006 Courthouse cation Billed Costs Net Balance 248,352) 0 ($248,352) 0 0 0 0 0 0 7,831 0 7,831 0 0 0 1,293 0 1,293 2,878 0 2,878 16,798 0 16,798 0 0 0 6,785 0 6,785 1,439 0 1,439 2,878 0 2,878 16,318 0 16,318 0 0 0 585 0 585 23,594 0 23,594 13,054 0 13,054 6,200 0 6,200 0 0 0 1,293 0 1,293 15,593 0 15,593 0 0 0 0 0 0 0 0 0 27,817 0 27,817 (Exhibit H, Schedule 5a, I of 2) Jefferson County Detail Allocation for Fiscal Year 2007 Facilities Courthouse Organizations Units Percentage Allocation Billed Costs Net Balance (22) (23) (24) (25) (26) Juvenile Services 1,867 8.79% 21,839 0 21,839 Parks & Recreation 0 0.00% 0 0 0 Plnng. & Community Dp. 0 0.00% 0 0 0 Prosecuting Attny. -Crim 1,841 8.67% 21,535 0 21,535 Prosecuting Attny. -Chid 392 1.85% 4,585 0 4,585 Coroner 0 0.00% 0 0 0 Sheriff 259 1.22% 3,027 0 3,027 Sheriff -Jail 0 0.00% 0 0 0 E911 JeffCom 0 0.00% 0 0 0 Superior Court 3,144 14.81% 36,777 0 36,777 Public Health 0 0.00% 0 0 0 Water Quality 0 0.00% 0 0 0 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 0 0.00% 0 0 0 Law Library 0 0.00% 0 0 0 4 -H After School 0 0.00% 0 0 0 County Road Admin. 0 0.00% 0 0 0 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 0 0.00% 0 0 0 Equipment Rental 0 0.00% 0 0 0 Permit Center 0 0.00% 0 0 0 Animal Contrl Services 0 0.00% 0 0 0 Clerk of the Court 1,388 6.54% 16,236 0 16,236 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 5a, 2 of 2) Computation of Indirect Costs Cost Object Facilities Courthc 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 687 0 0 132 (Exhibit H, Schedule 5b,) Costs $105,386 134,147 $239,533 $0 $239,533 819 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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 JeffCom, Safety& Security, the jail and to Sheriff's Adm.. ! ! ! ! ! 1 1 1 (Exhibit H -6) 1 Jefferson County Detail Allocation for Fiscal Year 2006 Facilities Corr ctional/Sheriff Adm Organizations Units Percentage Allocation Billed Costs Net Balance (27) (28) 1 (29) (30) (31) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Adminh County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court 25,919 2,003 100.00% 0.00% 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7.73% 0.00 % 0.00% (Exhibit H, Schedule 6a, 1 of 2) 943) 0 ($246,943) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19,081 0 19,081 0 0 0 0 0 0 (Exhibit H, Schedule 6a, 2 of 2) Jefferson County Detail Allocation for Fiscal Year 2007 Facilities Correctional/Sheriff 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. -Chid 0.00% 0 0 0 Coroner 0.00% 0 0 0 Sheriff 12,072 46.58% 115,016 0 115,016 Sheriff -Jail 10,574 40.79% 100,739 0 100,739 E911 JeffCom 1,271 4.90% 12,107 0 12,107 Superior Court 0.00% 0 0 0 Public Health 0.00% 0 0 0 Water Quality 0.00% 0 0 0 Substance Abuse 0.00% 0 0 0 Developmental Disabilities 0.00% 0 0 0 County Fair 0.00% 0 0 0 Law Library 0.00% 0 0 0 4 -H After School 0.00% 0 0 0 County Road Admin. 0.00% 0 0 0 County Road Design 0.00% 0 0 0 County Road Maintenance 0.00 % 0 0 0 Solid Waste 0.00% 0 0 0 Equipment Rental 0.00% 0 0 0 Permit Center 0.00% 0 0 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 Outside Services 0.00% 0 0 0 Billed Services 0.00% 0 0 0 (Exhibit H, Schedule 6a, 2 of 2) Computation of Indirect Cost Object Facil. Sheriff 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 0 0 0 0 0 (Exhibit H, Schedule 6b,) Costs $92,031 154,074 0 $246,105 $246,105 $0 105 County Administritive Description Jefferson County Central Service Cost Allocation Plan ! For fiscal years ended December 31, 2008 and 2009 Facilities Maintenance Castle Hill The County - wide Maintenance ud et is used b y the County t o maintain ll county owned buildings. For reporting purposes in this report, Facilities Maintenance includes ! square footage for Health, DCD and Public Works. The costs include expenditures for labor, electric service, and heat. Basis of Allocation The basis of allocation is square footage assigned to each department. ! ! ! ! (Exhibit H -7) Jefferson County Detail Allocation for Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini� County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor- Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units 22,512 Percentage 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% I Year 2006 Castle Hill cation Billed Costs Net Balance ($190,409) ($190,409) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (Exhibit H, Schedule ?a, I of 2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jefferson County Detail Allocation for Fiscal Year 2007 Facilities Castle Hill Organizations Units Percentage Allocation Billed Costs Net Balance (32) (33) (34) (35) (36) Juvenile Services 0.00% 0 0 0 Parks & Recreation 0.00% 0 0 0 Plnng. & Community Dp. 0.00 % 0 0 0 Prosecuting Attny.-Crim 0.00% 0 0 0 Prosecuting Attny. -Chid 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 Public Health 8,940 39.71% 75,616 75,616 0 Water Quality 1,219 5.41% 10,310 10,310 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. 8,000 35.54% 67,665 67,665 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 19.34% .36,818 36,818 0 Animal Contrl Services 0.00% 0 0 0 Clerk of the Court 0.00% 0 0 0 Outside Services 0 0.00 % 0 0 0 Billed Services 0 0.00% 0 0 (Exhibit H, Schedule 7a, 2 of 2) State Examiner Computation of Indirect Cost Treasurer's Office Cost Object Facilities Castle Hill Auditor Payroll Actg � Costs Personnel Services $98,348 Services and Supplies Personnel 91,334 Capital Outlay 0 Subtotal Public Services /County Adminis $189,682 Less: Facilities Correctional 0 Capital Outlay $0 General Government Correctional Center 0 Billed Services 0 $0 Total Allowable Costs $727 $189,682 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 Castle Hill Facilities Correctional 0 Facilities Courthouse 0 Equipment Depreciation 727 Correctional Center 0 Castle Hill 0 County Courthouse 0 $727 Total Allocable Costs I $190,409 (Exhibit H, Schedule 7b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan ' For fiscal years ended December 31, 2008 and 2009 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 Public Service Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini: County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor- Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units 159.26 2.45 1.10 0.80 6.77 0.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.42 4.28 0.00 Percentage 100.00% 1.54% 0.69% 0.50% 4.25% 0.31% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.52% 2.69% 0.00% I Year 2006 my Administrator ition Billed Costs Net Balance 1) (40) (41) $48,015) ($48,015) 739 0 739 332 0 332 241 0 241 2,041 0 2,041 151 0 151 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 730 0 730 1,290 0 1,290 0 0 0 (Exhibit H, Schedule 8a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2007 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 7.66 4.81% 2,309 0 2,309 Plnng. & Community Dp. 20.66 12.97% 6,229 0 6,229 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 Public Health 39.14 24.58% 11,800 0 11,800 Water Quality 3.48` 2.19% 1,049 0 1,049 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4 -H After School 2.11 1.32% 636 _ 0 636 County Road Admin. 12.40 7.79% 3,738 0 3,738 County Road Design 3.45 2.17% 1,040 0 1,040 County Road Maintenance 30.31 19.03% 9,138 0 9,138 Solid Waste 8.13 5.10% 2,451 0 2,451 Equipment Rental 6.47 4.06% 1,951 0 1,951 Permit Center 4.00 2.51% 1,206 0 1,206 Animal Contrl Services 3.13 1.97% 944 0 944 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 of Indirect Public Sery 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs County Adminis Costs $29,986 2,382 $32,368 $32,368 7,831 27 b $7,541 $15,647 $48,015 i (Exhibit H, Schedule 8b,) ' County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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 Fbscal Year 2006 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini� County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor- General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court 22,610,176 60,317 115,766 495,348 210,984 143,731 61,726 126,456 112,098 15,876 2,079 611,492 205,905 298,488 7,551 58,195 93,156 30,393 174,014 508,142 786,828 100.00% 0.27% 0.51% 2.19 % 0.93% 0.64% 0.27% 0.56% 0.50% 0.07% 0.01% 2.70% 0.91% 1.32% 0.03% 0.26% 0.41% 0.13% 0.77% 2.25% 3.48% (Exhibit H, Schedule 9a, 1 off 2) ($179,671) ($179,671) 479 0 479 920 0 920 3,936 0 3,936 1,677 0 1,677 1,142 0 1,142 491 0 491 1,005 0 1,005 891 0 891 126 0 126 17 0 17 4,859 0 4,859 1,636 0 1,636 2,372 0 2,372 60 0 60 462 0 462 740 0 740 242 0 242 1,383 0 1,383 4,038 0 4,038 6,252 0 6,252 Jefferson County Detail Allocation for Fiscal Year 2007 County Administration/Non Departmental Organizations Units Percentage Allocation Billed Costs Net Balance (42) (43) (44) (45) (46) Juvenile Services 764,455 3.38% 6,075 0 6,075 Parks & Recreation 477,187 2.11% 3,792 0 3,792 Plnng. & Community Dp. 1,696,232 7.50% 13,479 0 13,479 Prosecuting Attny. -Crim 689,949 3.05% 5,483 0 5,483 Prosecuting Attny. -Chld 46,592 0.21% 370 0 370 Coroner 28,745 0.13% 228 0 228 Sheriff 2,771,664 12.26% 22,025 0 22,025 Sheriff -Jail 1,262,224 5.58% 10,030 0 10,030 E911 JeffCom 1,483,160 6.56% 11,786 0 11,786 Superior Court 428,597 1.90% 3,406 0 3,406 Public Health 3,585,634 15.86% 28,493 0 28,493 Water Quality 788,250 3.49% 6,264 0 6,264 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 7,260 0.03% 58 0 58 4 -H After School 85,695 0.38% 681 0 681 County Road Admin. 1,675,857 7.41% 13,317 0 13,317 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 737,917 3.26% 5,864 0 5,864 Equipment Rental 1,206,907 5.34% 9,591 0 9,591 Permit Center 171,847 0.76% 1,366 0 1,366 Animal Contrl Services 235,994 1.04% 1,875 0 1,875 Clerk of the Court 347,465 1.54% 2,761 0 2,761 Outside Services 0 0.00% 0 0- 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 9a, 2 of 2) Computation of Indirect 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 739 0 0 0 0 0 0 0 (Exhibit H, Schedule 9b,) Costs $161,249 17,683 0 $178,932 $0 $178,932 $739 $179,671 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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 -10) Jefferson County Detail Allocation for Fiscal Year 2006 Cler4 of Board Organizations Units Percentage Central Service Costs 0 County Courthouse 178 Castle Hill 178 Correctional Center 0 Equipment Depreciation 111 Facilities Courthouse 111 Facilities Correctional 0 Facilities Castle Hill 223 Public Services /County Adminh 223 County Administration/Non Del 0 Clerk of Board 286.23 Personnel 0.80 Information Services 6.77 General Insurance 0.50 Prosecuting Attorney 2.00 Auditor Payroll Actg 1.00 Auditor- General Ledger 2.00 Treasurer's Office 4.74 State Examiner 0.00 Civil Service 0.00 Direct Activities Assessor 10.48 Auditor - Licensing 4.87 Auditor - Elections 2.20 Board of Equalization 0.33 Clerk of Board 1.10 Commissioners Office 2.66 Planning Commission 0.49 Safety & Security 2.42 Cooperative Extension 4.28 District Court 9.14 100.00% 0.28% 2.37% 0.17 % 0.70% 0.35% 0.70% 1.66% 0.00% 0.00% 3.66% 1.70% 0.77% 0.12% 0.38% 0.93% 0.17% 0.85% 1.50% 3.19% Billed Costs Net Balance $63,738) 0 ($63,738) 178 0 178 1,508 0 1,508 111 0 111 445 0 445 223 0 223 445 0 445 1,056 0 1,056 0 0 0 0 0 0 2,334 0 2,334 1,084 0 1,084 490 0 490 73 0 73 245 0 245 592 0 592 109 0 109 539 0 539 953 0 953 2,035 0 2,035 (Exhibit H, Schedule IOa, I of 2) Jefferson County Detail Allocation for Fiscal Year 2007 Clerk of Board Organizations Units Percentage Allocation Billed Costs Net Balance (47) (48) (49) (50) (51) Juvenile Services 7.83 2.74% 1,744 0 1,744 Parks & Recreation 7.66 2.68% 1,706 0 1,706 Plnng. & Community Dp. 20.66 7.22% 4,601 0 4,601 Prosecuting Attny. -Crim 9.01 3.15% 2,006 0 2,006 Prosecuting Attny. -Chid 0.94 0.33% 209 0 209 Coroner 0.00 0.00% 0 0 0 Sheriff 33.93 11.85% 7,556 0 7,556 Sheriff -Jail 15.12 5.28% 3,367 0 3,367 E911 JeffCom 13.77 4.81% 3,066 0 3,066 Superior Court 2.21 0.77% 492 0 492 Public Health 39.14 13.67% 8,716 0 8,716 Water Quality 3.48 1.22% 775 0 775 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4 -H After School 2.11 0.74 %0 470 0 470 County Road Admin. 12.40 4.33% 2,761 0 2,761 County Road Design 3.45 1,21% 768 0 768 County Road Maintenance 30.31 10.59% 6,749 0 6,749 Solid Waste 8.13 2.84% 1,810 0 1,810 Equipment Rental 6.47 2.26% 1,441 0 1,441 Permit Center 4.00 1.40% 891 0 891 Animal Contrl Services 3.13 1.09% 697 0 697 Clerk of the Court 6.70 2.34% 1,492 0 1,492 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 10a, 2 of 2) Computation of Indirect Cost Object Clerk of Bc 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 479 332 0 0 1,293 72 0 0 1,245 (Exhibit H, Schedule I Ob,) Costs $58,195 2,122 0 $60,317 $0 $60,317 421 738 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 l 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 -11) Jefferson County Detail Allocation for Personnel Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini: County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units Percentage Year 2006 Billed Costs Net Balance 285.43 100.00% ($122,856) I i i i ($122,856) 6.77 2.37% 2,914 0 2,914 0.50 0.18% 215 0 215 2.00 0.70 % 861 0 861 1.00 0.35 %0 430 0 430 2.00 0.70% 861 0 861 4.74 1.66% 2,040 0 2,040 0.00 0.00% 0 0 0 0.00 0.00% 0 0 0 10.48 3.67% 4,511 0 4,511 4.87 1.71% 2,096 0 2,096 2.20 0.77% 947 0 947 0.33 0.12% 142 0 142 1.10 0.39% 473 0 473 2.66 0.93% 1,145 0 1,145 0.49 0.17% 211 0 211 2.42 0.85% 1,042 0 1,042 4.28 1.50% 1,842 0 1,842 9.14 3.20% 3,934 i I I I 0 3,934 (Exhibit H, Schedule 11 a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2007 Personnel Organizations Units Percentage Allocation Billed Costs Net Balance (52) (53) (54) (55) (56) Juvenile Services 7.83 2.74% 3,370 0 3,370 Parks & Recreation 7.66 2.68% 3,297 0 3,297 Plnng. & Community Dp. 20.66 7.24% 8,893 0 8,893 ' Prosecuting Attny.-Crim 9.01 3.16% 3,878 0 3,878 Prosecuting Attny. -Chid 0.94 0.33% 405 0 405 Coroner 0.00 0.00% 0 0 0 Sheriff 33.93 11.89 % 14,604 0 14,604 Sheriff -Jail 15.12 5.30% 6,508 0 6,508 E911 JeffCom 13.77 4.82% 5,927 0 5,927 Superior Court 2.21 0.77% 951 0 951 Public Health 39.14 13.71% 16,847 0 16,847 Water Quality 3.48 1.22% 1,498 0 1,498 Substance Abuse 0.00 0.00% 0 0 0 ' Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4 -H After School 2.11 0.74% 908 0 908 County Road Admin. 12.40 4.34% 5,337 0 5,337 County Road Design 3.45 1.21% 1,485 0 1,485 County Road Maintenance 30.31 10.62% 13,046 0 13,046 Solid Waste 8.13 2.85 % 3,499 0 3,499 Equipment Rental 6.47 2.27% 2,785 0 2,785 Permit Center 4.00 1.40% 1,722 0 1,722 Animal Contrl Services 3.13 1.10% 1,347 0 1,347 Clerk of the Court 6.70 2.35% 2,884 0 2,884 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 1 l a, 2 of 2) 1 I a Computation of Indirect C Cost Object Personnel 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 178 920 241 0 0 2,878 101 0 0 2,772 (Exhibit H, Schedule I I b,) Costs $61,571 54,195 0 $115,766 $115,766 $7 $122 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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. Information Services reflects only costs to the General Fund. All other funds are billed directly. Basis of Allocation The basis of allocation will be the number of full time equivalent personnel in each department/division. (Exhibit H -12) Jefferson County Detail Allocation for Focal Year 2006 Information Services Organizations Units Percentage Allocation Billed Costs Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini� County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor- Licensing Auditor- Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court 119.47 0.50 2.00 1.00 2.00 4.74 0.00 0.00 10.48 4.87 2.00 0.33 1.10 2.66 0.49 2.42 0.00 9.14 100.00% 0.42% 1.67% 0.84% 1.67% 3.97% 0.00% 0.00% 8.77% 4.08% 1.67% 0.28 % 0.92% 2.23% 0.41% 2.03% 0.00% 7.65% (Exhibit H, Schedule 12a, 1 of 2) Net Balance (61) 38,726) ($538,726) 2,255 0 2,255 9,019 0 9,019 4,509 0 4,509 9,019 0 9,019 21,374 0 21,374 0 0 0 0 0 0 47,257 0 47,257 21,960 0 21,960 9,019 0 9,019" 1,488 0 1,488 4,960 0 4,960 11,995 0 11,995 2,210 0 2,210 10,913 0 10,913 0 0 0 41,215 0 41,215 Jefferson County Detail Allocation for Fiscal Year 2007 Information Services Organizations Units Percentage Allocation Billed Costs Net Balance (57) (58) (59) (60) (61) Juvenile Services 7.83 6.55% 35,308 0 35,308 Parks & Recreation 0.00 0.00% 0 0 0 Plnng. & Community Dp. 0.00 0.00% 0 0 0 Prosecuting Attny. -Crim 9.01 7.54% 40,629 0 40,629 Prosecuting Attny. -Chid 0.94 0.79% 4,239 0 4,239 Coroner 0.00 0.00% 0 0 0 Sheriff 33.93 28.40% 153,001 0 153,001 Sheriff -Jail 15.12 12.66% 68,181 0 68,181 E911 JeffCom 0.00 0.00% 0 0 0 Superior Court 2.21 1.85% 9,966 0 9,966 Public Health 0.00 0.00% 0 0 0 Water Quality 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 6.70 5.61% 30,212 0 30,212 Outside Services 0.00 0.00% 0 0 0 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 12a, 2 of 2) Computation of Indirect Cost Object Information 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $372,910 73,535 295,381 $0 $0 $0 $0 $0 $0 $0 2,914 1,508 3,936 2,041 0 0 16,798 0 0 0 16.182 (Exhibit H, Schedule 12b,) Costs $466,677 397,587 372,910 ($1,237,174 ($741,826 $495,348 43,378 38.726 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 General Insurance The General Liability Insurance for the County. The insurance amount is reduced for the direct charge to Other 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) Jefferson County Detail Allocation for Fiscal Year 2006 General Insurance Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) I (64) (65) (66) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini,, County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court 130.42 2.00 1.00 2.00 4.74 0.00 0.00 10.48 4.87 2.20 0.33 1.10 2.66 0.49 2.42 4.28 9.14 100.00% 1.53% 0.77% 1.53% 3.63% 0.00% 0.00% 8.04% 3.73% 1.69% 0.25% 0.84% 2.04% 0.38% 1.86% 3.28% 7.01% ($215,393) ($215,393) 3,303 0 3,303 1,652 0 1,652 3,303 0 3,303 7,828 0 7,828 0 0 0 0 0 0 17,308 0 17,308 8,043 0 8,043 3,633 0 3,633 545 0 545 1,817 0 1,817 4,393 0 4,393 809 0 809 3,997 0 3,997 7,069 0 7,069 15,095 0 15,095 (Exhibit H, Schedule 13a, 1 of 2) Jefferson County Detail Allocation for Fiscal Year 2007 General Insurance Organizations Units Percentage Allocation Billed Costs Net Costs (62) (63) (64) (65) (66) Juvenile Services 7.83 6.00% 12,931 0 12,931 Parks & Recreation 0.00 0.00% 0 0 0 Plnng. & Community Dp. 0.00 0.00% 0 0 0 Prosecuting Attny. -Crim 9.01 6.91% 14,880 0 14,880 Prosecuting Attny. -Chld 0.94 0.72% 1,552 0 1,552 Coroner 0.00 0.00% 0 0 0 Sheriff 33.93 26.02% 56,036 0 56,036 Sheriff -Jail 15.12 11.59% 24,971 0 24,971 E911 JeffCom 13.77 10.56% 22,742 0 22,742 Superior Court 0.00 0.00% 0 0 0 Public Health 0.00 0.00% 0 0 0 Water Quality 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 2.11 1.62% 3,485 0 3,485 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) Computation of Indirect Cost Object General Insi 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 45602 193,325 2,255 215 111 1,677 151 0 0 0 Costs $0 449,911 0 $449,911 $238,927 $210,984 (Exhibit H, Schedule 13b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 Prosecuting Attorney The Prosecuting Attorney's office prosecutes all criminal matters for Jefferson County and determines restitution in appropriate cases; serves as legal advisor to county departments and officials and represents the county in lawsuits when the county is a party to the suit. The criminal dependency and child support services component of the prosecuting attorney is not considered an indirect cost and is allocated directly to those activities. The criminal component of this office is identified as a direct cost center and has not been included in the allocation. Basis of Allocation The basis of allocation is the estimate of actual effort spent by the attorneys for the various personnel in each department/division. (Exhibit H -14) Jefferson County Detail Allocation for Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini� County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor- Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units 111.0 1.0 0.0 1.0 0.0 0.0 2.0 0.0 1.5 0.0 0.0 39.0 1.5 0.0 1.0 0.0 Percentage 100.00% 0.90% 0.00% 0.90% 0.00% 0.00% 1.80% 0.00% 1.35% 0.00% 0.00% 35.14% 1.35% 0.00% 0.90% 0.00% Year 2006 ig Attorney cation Billed Costs Net Costs ($171,821) ($171,821) 1,548 0 1,548 0 0 0 1,548 0 1,548 0 0 0 0 0 0 (Exhibit H, Schedule 14a, 1 of 2) 3,096 0 3,096 0 0 0 2,322 0 2,322 0 0 0 0 0 0 60,370 0 60,370 2,322 0 2,322 0 0 0 1,548 0 1,548 0 0 0 Jefferson County Detail Allocation for Fiscal Year 2007 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% 63,466 0 63,466 Prosecuting Attny. -Crim 0.0 0.00% 0 0 0 Prosecuting Attny. -Chid 0.0 0.00% 0 0 0 Coroner 0.0 0.00% 0 0 0 Sheriff 0.0 0.00% 0 0 0 Sheriff -Jail 0.0 . 0.00% 0 0 0 E911 JeffCom 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Public Health 4.0 3.60% 6,192 0 6,192 Water Quality 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% 3,096 0 3,096 County Road Design 1.0 0.90% 1,548 0 1,548 County Road Maintenance 1.0 0.90% 1,548 0 1,548 Solid Waste 1.0 0.90% 1,548 0 1,548 Equipment Rental 0.0 0.00% 0 0 0 Permit Center 14.0 12.61% 21,671 0 21,671 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) Computation of Indirect ( Cost Object Prosecuting A 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $8,209 584,601 $0 3,303 9,019 861 445 1,142 0 0 0 6,785 0 0 0 6,536 (Exhibit H; Schedule 14b,) Costs $689,715 38,617 $736,541 $592,81 D $143,731 $28,090 $171,821 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 Auditor - Payroll Accounting This cost center represents the Payroll Accounting function within the County Auditor's Offi ce. 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 Auditor Pal Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini, County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units Percentage 289.16 2.00 4.74 0.00 0.00 10.48 4.87 2.20 0.33 1.10 2.66 0.49 2.42 4.28 9.14 100.00% 0.69% 1.64% o 0.00% 0.00% 3.62 % 1.68% 0.76% 0.11% 0.38% 0.92 % 0.17% 0.84% 1.48% 3.16% it Year 2006 Accounting ion Billed Costs Net Costs 73,764) ($73,764) 510 0 510 1,209 0 1,209 0 0 0 0 0 0 2,673 0 2,673 1,242 0 1,242 561 0 561 84 0 84 281 0 281 679 0 679 125 0 125 617 0 617 1,092 0 1,092 2,332 0 2,332 (Exhibit H, Schedule 15a, 1 or 2) Jefferson County Detail Allocation for Fiscal Year 2007 Auditor Payroll Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (72) (73) (74) (75) (76) Juvenile Services 7.83 2.71% 1,997 0 1,997 Parks & Recreation 7.66 2.65% 1,954 0 1,954 Plnng. & Community Dp. 20.66 7.14% 5,270 0 5,270 Prosecuting Attny. -Crim 9.01 3.12% 2,298 0 2,298 Prosecuting Attny. -Chld 0.94 0.33% 240 0 240 Coroner 0.00 0.00% 0 0 0 Sheriff 33.93 11.73% 8,656 0 8,656 Sheriff -Jail 15.12 5.23% 3,857 0 3,857 E911 JeffCom 13.77 4.76% 3,513 0 3,513 Superior Court 2.21 0.76% 564 0 564 Public Health 39.14 13.54% 9,985 0 9,985 Water Quality 3.48 1.20% 888 0 888 Substance Abuse 0.00 0.00% 0 0 0 Developmental Disabilities 0.00 0.00% 0 0 0 County Fair 0.00 0.00% 0 0 0 Law Library 0.00 0.00% 0 0 0 4 -H After School 2.11 0.73% 538 0 538 County Road Admin. 12.40 4.29% 3,163 0 3,163 County Road Design 3.45 1.19% 880 0 880 County Road Maintenance 30.31 10.48% 7,732 0 7,732 Solid Waste 8.13 2.81% 2,074 0 2,074 Equipment Rental 6.47 2.24% 1,650 0 1,650 Permit Center 4.00 1.38% 1,020 0 1,020 Animal Contrl Services 3.13 1.08% 798 0 798 Clerk of the Court 6.70 2.32% 1,709 0 1,709 Outside Services 14.00 4.84 %0 3,571 0 3,571 Billed Services 0.00 0.00% 0 0 0 (Exhibit H, Schedule 15a, 2 of 2) Computation of Indirect Cost Object Auditor Pays 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 1,548 1,652 4,509 430 223 491 0 0 0 1,439 361 0 0 1,386 (Exhibit H, Schedule 15b,) Costs $57,640 4,086 $61,726 $0 $61,726 $12,038 $73,764 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 Auditor- General Ledger Accounting This cost center represents the general Accounting, Budgeting, and General Ledger function within the Auditor's Office. Basis of Allocation The accounting function will be allocated based on the total warrants for the year by each department/division. (Exhibit H -16) Jefferson County Detail Allocation for Auditor Gene. Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services/County Admini., County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor- Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office Planning Commission Safety & Security Cooperative Extension District Court Units Percentage 16,404 61 0 13 110 53 98 6 41 140 55 120 478 973 100.00% 0.37% 0.00% 0.08% 0.67% 0.32% 0.60% 0.04% 0.25% 0.85% 0.34% 0.73% 2.91% 5.93% cal Year 2006 Ledger Accounting cation Billed Costs I ($ 147,790) 550 0 117 (Exhibit H, Schedule 16a, 1 of 2) 0 0 0 Net Costs ($147,790) 550 0 117 991 0 991 477 0 477 883 0 883 54 0 54 369 0 369 1,261 0 1,261 496 0 496 1,081 0 1,081 4,306 0 4,306 8,766 0 8,766 Jefferson County Detail Allocation for Fiscal Year 2007 Auditor General Ledger Accounting Organizations Units Percentage Allocation Billed Costs Net Costs (77) (78) (79) (80) (81) Juvenile Services 453 2.76% 4,081 0 4,081 Parks & Recreation 691 4.21% 6,226 0 6,226 Plnng. & Community Dp. 384 2.34% 3,460 0 3,460 Prosecuting Attny. -Crim 211 1.29% 1,901 0 1,901 Prosecuting Attny. -Chld 32 0.20 % 288 0 288 Coroner 42 0.26 % 378 0 378 Sheriff 842 5.13% 7,586 0 7,586 Sheriff -Jail 310 1.89% 2,793 0 2,793 E911 JeffCom 363 2.21% 3,270 0 3,270 Superior Court 842 5.13% 7,586 0 7,586 Public Health 1,278 7.79% 11,514 0 11,514 Water Quality 275 1.68% 2,478 0 2,478 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 302 1.84% 2,721 0 2,721 Law Library 13 0.08% 117 0 117 4 -H After School 104 0.63% 937 0 937 County Road Admin. 1,152 7.02% 10,379 0 10,379 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 561 3.42% 5,054 0 5,054 Equipment Rental 1,182 7.21% 10,649 0 10,649 Permit Center 35 0.21 % 315 0 315 Animal Contrl Services 286 1.74% 2,577 0 2,577 Clerk of the Court 81 0.49 % 730 0 730 Outside Services 4,817 29.36% 43,398 0 43,398 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 16a, 2 of 2) Computation of Indirect Cost Cost Object Auditor- General 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs Costs $118,284 8,172 $0 $126,456 I I $0 $126,456 II 510 0 3,303 9,019 861 445 1,005 0 0 0 2,878 I 542 0 0 2,772 $21,334 i $147.790 (Exhibit H, Schedule 16b,) County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 Treasurer The County Treasurer receives and keeps all monies of the County and receipt for the same, only as authorized by the charter and ordinances of Jefferson County and statutes of the State of Washington and only upon warrants duly issued. All deposits and accounts shall be carried in the name of the Jefferson County. Basis of Allocation The basis of allocation is the total number cash receipts issued by each department/division. (Exhibit H -17) Jefferson County Detail Allocation for Fiscal Year 2006 Organizations Units Percentage (82) (83) Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill 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 10,638 100.00% State Examiner 0 0.00% Civil Service 0 0.00% Direct Activities Assessor 36 0.34% Auditor - Licensing 372 3.50% Auditor- Elections 27 0.25% Board of Equalization 0 0.00% Clerk of Board 0 0.00% Commissioners Office 20 0.19% Planning Commission 0 0.00% Safety & Security 0 0.00% Cooperative Extension 76 0.71% District Court 512 4.81% Billed Costs Net Costs ($182,078) ($182,078) 0 0 0 0 0 (Exhibit H, Schedule 17a, 1 of 2) 616 0 616 6,367 0 6,367 462 0 462 0 0 0 0 0 0 342 0 342 0 0 0 0 0 0 1,301 0 1,301 8,763 0 8,763 Jefferson County Detail Allocation for Fiscal Year 2007 Treasurer Organizations Units Percentage Allocation Billed Costs Net Costs (82) (83) (84) (85) (86) Juvenile Services 86 0.81% 1,472 0 1,472 Parks & Recreation 327 3.07% 5,597 0 5,597 Plnng. & Community Dp. 981 9.22% 16,791 0 16,791 Prosecuting Attny. -Crim 32 0.30% 548 0 548 Prosecuting Attny. -Chid 8 0.08% 137 0 137 Coroner 2 0.02% 34 0 34 Sheriff 323 3.04% 5,528 0 5,528 Sheriff -Jail 32 0.30% 548 0 548 E911 JeffCom 115 1.08% 1,968 0 1,968 Superior Court 0 0.00% 0 0 0 Public Health 1,865 17.53% 31,921 0 31,921 Water Quality 51 0.48% 873 0 873 Substance Abuse 0 0.00% 0 0 0 Developmental Disabilities 0 0.00% 0 0 0 County Fair 371 3.49% 6,350 0 6,350 Law Library 47 0.44% 804 0 804 4 -H After School 4 0.04% 68 0 68 County Road Admin. 345 3.24% 5,905 0 5,905 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 1,460 13.72% 24,989 0 24,989 Equipment Rental 159 1.49% 2,721 0 2,721 Permit Center 625 5.88% 10,697 0 10,697 Animal Contrl Services 373 3.51% 6,384 0 6,384 Clerk of the Court 430 4.04% 7,360 0 7,360 Outside Services 1,959 18.42% 33,530 0 33,530 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 17a, 2 of 2) Computation of Indirect ( Cost Object Treasurer 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 185,658 550 1,209 1,548 7,828 21 ,374 2,040 1,056 891 0 0 0 16,318 1,446 0 0 15,720 (Exhibit H, Schedule 17b) Costs $275,767 21,989 0 I $297,756 $185,658 $112,098 $69,980 $182,078 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 State Examiner The State Examiner represents the Audit Fees charged by the State Auditor to the County for the annual audit costs. Basis of Allocation The basis of allocation will be the total direct cost of each department/division. (Exhibit H -18) Jefferson County Detail Allocation for Fiscal Year 2006 Sta�e Examiner Organizations Central Service Costs County Courthouse Castle Hill Correctional Center Equipment Depreciation Facilities Courthouse Facilities Correctional Facilities Castle Hill Public Services /County Admini, County Administration/Non Del Clerk of Board Personnel Information Services General Insurance Prosecuting Attorney Auditor Payroll Actg Auditor - General Ledger Treasurer's Office State Examiner Civil Service Direct Activities Assessor Auditor - Licensing Auditor - Elections Board of Equalization Clerk of Board Commissioners Office PIanning Commission Safety & Security Cooperative Extension District Court Units 21,267,874 2,079 611,492 205,905 298,488 7,551 58,195 93,156 30,393 174,014 508,142 786,828 Percentage 100.00% 0.01% 2.88% 0.97% 1.40% 0.04% 0.27% 0.44% 0.14% 0.82% 2.39% 3.70% Billed Costs Net Costs ($16,002) ($16,002) 2 0 2 (Exhibit H, Schedule 18a, 1 Of 2) 460 0 460 155 0 155 225 0 225 6 0 6 44 0 44 70 0 70 23 0 23 131 0 131 382 0 382 592 0 592 Jefferson County Detail Allocation for Fiscal Year 2007 State Examiner Organizations Units Percentage Allocation Billed Costs Net Costs (87) (88) (89) (90) Juvenile Services 764,455 3.59% 575 0 575 Parks & Recreation 477,187 2.24% 359 0 359 Plnng. & Community Dp. 1,696,232 7.98% 1,276 0 1,276 Prosecuting Attny. -Crim 689,949 3.24% 519 0 519 Prosecuting Attny. -Chid 46,592 0.22% 35 0 35 Coroner 28,745 0.14% 22 0 22 Sheriff 2,771,664 13.03% 2,085 0 2,085 Sheriff -Jail 1,262,224 5.93% 950 0 950 E911 JeffCom 1,483,160 6.97% 1,116 0 1,116 Superior Court 428,597 2.02% 322 0 322 Public Health 3,585,634 16.86% 2,698 0 2,698 Water Quality 788,250 3.71% 593 0 593 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 7,260 0.03% 5 0 5 4 -H After School 85,695 0.40% 64 0 64 County Road Admin. 1,675,857 7.88% 1,261 0 1,261 County Road Design 0 0.00% 0 0 0 County Road Maintenance 0 0.00% 0 0 0 Solid Waste 737,917 3.47% 555 0 555 Equipment Rental 1,206,907 5.67% 908 0 908 Permit Center 171,847 0.81% 129 0 129 Animal Contrl Services 235,994 1.11% 1.78 0 178 Clerk of the Court 347,465 1.63% 261 0 261 Outside Services 0 0.00% 0 0 0 Billed Services 0 0.00% 0 0 0 (Exhibit H, Schedule 18a, 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 State Exar. State Examiner Treasurer's Office Auditor - General Ledger Auditor Payroll Actg Prosecuting Attorney GeneralInsurance Information Services Personnel Clerk of Board County Administration/Non Der Public Services /County Adminis Facilities Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 0 0 0 0 0 0 0 0 126 0 0 0 0 0 0 0 0 (Exhibit H, Schedule 18b,) Costs $0 15,876 0 $15,876 $15,876 I $126 County Administritive Description Jefferson County Central Service Cost Allocation Plan For fiscal years ended December 31, 2008 and 2009 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) Computation of Indirect Cost4 Cost Object Civil Service Costs 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 De Public Services /County Admini Facilities Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 2,079 0 $2,079 $0 0 $0 $2,079 2 0 117 0 0 0 0 0 0 X 17 s 0 0 0 585 0 0 0 0 $720 (Exhibit H, Schedule l9b,) $2,799 Jefferson County Detail Allocation for Fiscal Year 2007 (Exhibit H, Schedule 19a, 2 of 2) Civil Service Organizations Units Percentage Allocation Billed Costs Net Costs (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. -Grim 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 33.9 69.17% 1,936 0 1,936 Sheriff -Jail 15.1 30.83% 863 0 863 E911 JefflCom 0.0 0.00% 0 0 0 Superior Court 0.0 0.00% 0 0 0 Public Health 0.0 0.00% 0 0 0 Water Quality 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) Computation of Indirect Costs Cost Object Civil Servi 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 Castle Hill Facilities Correctional Facilities Courthouse Equipment Depreciation Correctional Center Castle Hill County Courthouse Total Allocable Costs $0 0 2 0 117 0 0 0 0 0 0 17 0 0 0 585 0 0 0 0 (Exhibit H, Schedule 19b,) Costs $0 2,079 00 $2 079 $0 $2,079 $720 $2,799 Jefferson County Program Description ' Assessor ' The Assessor is responsible for the establishment and maintenance of standards and procedures for the appraisal of real and personal property for ad- valorem tax purposes. The Assessor is also responsible for maintaining a mapping system reflecting new plats; ' segregations and mergers of real property; changes to roads, streets, alleys, and highways. The Assessor's Office certifies values and taxes to the County Treasurer for collection and ' maintains accurate records of same. Other areas of responsibility include the coordination of data processing and assisting in the design of Electronic Data Processing systems for staff supervision, training, and forms control. Auditor - Licensing and Elections The Auditor activity includes the auto license and elections function. These functions are considered a direct cost objective of the County and are not considered an indirect cost activity. The auto license unit receives and processes all motor vehicle and vessel renewals and all types of title transactions. It receives monies for these transactions and supplies owners with currant decals, registrations, and plates. The elections unit is the Chief Voter and Registrar and Ex- Officio Supervisor. The objectives of this department are to provide for the continuous registration of qualified persons wishing to vote and to conduct all requested special and annual primary and general elections held in the County. The Auditor - General function is the accounting unit of the County. The accounting unit is listed under the central service costs and included as an indirect cost. The two functions listed in the indirect cost are general accounting and payroll accounting. Board of Equalization The Board of Equalization is a statutory board responsible for hearing property owners' appeals of assessed evaluation placed on property by the Assessor. The Board and its staff receive appeals from property owners, hold hearings in which the appellant and the Assessor's staff testify and submit exhibits and issue decisions on appeals. (Exhibit I -1) Jefferson County Program Description Clerk of the Boa The Clerk of the Board is responsible for recordi g the minutes for the County Commissioners. The administrative support provided o the departments is included as an indirect costs. Commissioners Office The Jefferson County Board of County Commissioners is responsible for providing legislative and administrative services to Jefferson County. The purpose of this department is to identify and clarify the needs of the people, to insure that Jefferson County responds to those needs and to provide administration to carry out this work efficiently and cost effectively. Planning Commission The Planning Commission performs an oversight County. County Admini The County Administrator serves as the admini responsible for implementing policies and prog administration of all Board departments. for planning within the for ve head of the County, and is of the BOCC along with the Cooperative Extensi The Cooperative Extension Program provides the resources of Washington State University College of Agriculture and Home Econo ics to the citizens of Jefferson County. The services are provided by extension agejnts, support staff and Washington State extension specialists that are located within the County. (Exhibit I -2) Jefferson County Program Description 1 District Court The Court opens cases within the District Court. Normally, each case is scheduled for adjudication before a judge or jury. Administrative functions of the Court include: scheduling court appearance dates, issuing notices, summonses and warrants as ordered ' by judges, recording dispositions, and performing cashiering services. The bailiffs' primary functions are to maintain order in the court rooms and to escort prisoners. Juvenile Services The primary function of this program is to provide counseling to problem youth and to make arrangements to house youth who will be detained to insure their availability for court, to protect the community or the youth, and as punishment for their offenses. Parks and Recreation The Parks and Recreation Program provides ground maintenance, custodial support and other services upon request by community groups for recreational activities and special events. It provides recreational programs for the residents of Jefferson County to include a gymnasium, adult and youth activities, safety programs and additional requested self - supporting programs. It also provides recreational and social programs for Jefferson County Senior Citizens. Planning and Community Development The Planning Department provides service to the public dealing with all and use controls. To a large extent the efforts are directed at the permitting process, such as Subdivisions and Zoning. With the recognition of a large urban unincorporated population, providing development controls and coordination through our "lead agency" status requires the greatest expenditure of Planning that will allow the County to grow along logical guidelines. This dictates that Long Range Planning, Community Development, and the permit/process must be coordinated to facilitate better services and allocation of scarce resources. (Exhibit I -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 land 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 la legal means for parents with children to receive child support payments from absentlparents 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 un er 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 following functions: Civil: The Civil Division serves all civil processes judgments. It serves all subpoenas and warrants for the Investigative: The Investigative Division deve investigations of criminal activities within Jefferson Cc the County. It includes the enforces all court orders and ;ecuting Attorney's Office. information and conducts 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 respo�Bible for the administrative and supportive services of the Sheriffs Department. (Exhibit I -4) Jefferson County Jail Rates for Fiscal Year 2007 Per Diem Rate for Housing Contract Prisoners Average Daily Population (2007) 40.2 Multiplied by 365 Days 14,673 Total Jail Costs $1,409,394 Per Diem Rate $96.05 (Costs Divided by Population) (Exhibit 1 -4. Schedule A) Costs Jail Costs $1,262,225 Less: Hosp /Ambul/Rx (90,782) EHM paid by inmates (9,830) Rm/board paid by other agencies (1,791) 2007 PT Jail Payments (176,249) Costs Allocated From Sheriffs Office 155,846 Cost Allocated from County -wide 269,974 Total $1,409,394 Average Daily Population (2007) 40.2 Multiplied by 365 Days 14,673 Total Jail Costs $1,409,394 Per Diem Rate $96.05 (Costs Divided by Population) (Exhibit 1 -4. Schedule A) i Jefferson County Jail Rates for Fiscal Year 2007 Total $58,223 $14,782 $14,910 $87,915 I Annual Fringe Services & Administrative Services Annual Fringe & Training Sheriffs Executive Office Salary Benefits Irvices upplies Total Sheriff $70,951 $10,652 $18,169 $99,772 Administrative Secretary 47,374 $14,514 $12,132 74,020 Receptionist \Data Entry 127,019 $64,105 $32,528 223,652 Total $245,344 $89,271 $62,829 $397,444 Legal Services Annual Fringe Services & Admin. Svcs. Training Legal Services Salary Benefits �upplies Total Chief Civil Deputy /Clerk $58,223 $14,782 $14,910 $87,915 Total $58,223 $14,782 $14,910 $87,915 I Annual Fringe Services & Administrative Services Salary Benefits §upplies Training $0 $0 $0 Jail Controller 0 0 0 $0 $0 $0 Percentage of Sheriffs Administrative Office Applicable to Jail Jail Allocable Cost Centers Total Costs Percentage �o Jail Sheriffs Executive Office $397,444 37.00% $147,054 Legal Services 87,915 10.00% 8,792 Admin. Svcs. Training 0 50.00% 0 Jail Controller 0 40.00% 0 Total $485,359 $155,846 (Exhibit 1 -4, Schedule BI 0 $0 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. Public Health The Health and Human Services is responsible for providing social and health services for County residents. These services are provided primarily through subcontracts. Health: The department operates 30 public health nursing programs including immunization, communicable disease investigation, WIC supplemental food, maternity support and family planning. The seven environmental health services provided include on -site sewage /liquid waste, food program and water program. Developmental Disabilities: The Developmental Disabilities Program is part of the Human Services Department and primary services are provided by subcontractors. This section is responsible for the administration, planning, coordination, contracting and monitoring of these services. (Exhibit I -5) it Jefferson County Program Description Water Quality' Protects and restores high - quality habitat for fish and wildlife, and obtain the best scientific information and provide that information to all county departments to make planning decisions for land use and infrastructure. County Fair There are buildings to maintain on the grounds attendance, exhibits, and total number of entries i and security to adequately handle the fair. Law Library This represents the cost of maintaining a law library wit County Roads The Roads Cost Center is comprised of the following County Road Administration: The County Road and support for the other functions of the Road Deb fair has continued to grow in ig more premium money, labor, the County. stration provides management County Road Design Construction: The County Construction provides improvement, through construction projects, sections of the County Road System which, by priority analysis, are indicated to be most cost effective, thereby carrying out the annual element of the long range program in keeping with the program goals to provide cost effective improvements which will improve safety, provide increased capacity and accessibility and reduce upkeep costs. 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'lan indirect cost function and is allocated to the various buildings. County Road Maintenance: The County Road Maintc on County roads by graveling and patching roadway of drainageways and structures, inspection and rel sanding, and sign replacement. (Exhibit I -6) ,e provides maintenance service :aces, cleaning and replacement of bridges, snow removal and Jefferson County Program Description Solid Waste The Solid Waste Utility is responsible for collection and disposition of all solid waste within the County. This department is also responsible for the management of the landfill. Equipment Rental The Equipment Rental Fund provides the needed equipment for rental to the County Road Department and other departments. Managing the rental rates of the equipment to keep them current with operating costs and depreciation. Managing the replacement of equipment and preparing specifications for equipment purchase to maintain an efficient operating fleet. Providing cost accounting records on equipment to maintain a proper replacement schedule. Permit Center The Permit Center serves the citizens of Jefferson County when they inquire about and /or ' apply for permits related to the development of property. The Permit Center expedites and coordinates the application and review of permits. The Permit Center also assists several departments including Long Range Planning, Department of Public Works, and ' the Environmental Health Division of the Jefferson County Health Department in their permit activities. The Building Division administers and enforces the Uniform Building Code, the Washington State Energy Code and land use /construction codes pertaining to the construction, alteration and use of new and existing structures within unincorporated Jefferson County. These activities include building permit processing, plan review, ' issuing of permits, and field inspections of construction projects for compliance with adopted codes. 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. (Exhibit I -7) Jefferson County Program Description Clerk of the Co The Clerk of Court serves the public by supporting the uperior 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 udges 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 ve ty g �nment that have been charged for services provided by the county. (Exhibit I -8)