HomeMy WebLinkAbout045 09
STATE OF WASHINGTON
County of Jefferson
In the Matter of Adopting the Cost
Allocation Plan for Fiscal Years 2009 and
2010
RESOLUTION NO 45-09
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, 2009 and 2010" 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.
-.11,
APPROVED AND ADOPTED this / (: ' day of I . Cc! ~1' ,2009,
(~
.'
>
,
JEFFERSON COUNTY
BO~ARD. ~C.O./ ... /.p:. S SIONERS.
/ ~., '//.- "'\Iolet:{
'p,. .~o
Davi Sulli , airman
/
~W\av
6(tolcF\
Jo Austin, Member
r
) .IJ
j ...' /1
SEl\L... :.'. ..!.-,.!,j. - · .}/
~.~ . ,_ ..'/4'
". "';;~)i;.f~~:'
;-'~';i';i;,.li;j;j;t~'-~:-;" if"
t:.jlclos
AT'I'EST:j /
7AL/L/,/t-Lld 4A.i~1 L!U.{!/J{::?:;./!tj."
tC;;na DeJ:aney, QJVlC / I J"'
Clerk of the Board .
Direct Activities
Assessor
Auditor-Licensing
Auditor- Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Safety & Security
Cooperative Extension
District Court
Juvenile Services
Parks and Recreation
Community Development
Prosecuting Attny-Criminal
Prosecuting Attny-Child
Coronor
Sheriff
Sheriff-Jail
Jeff Com 911 Communications
Superior Court
Public Health
Water Quality
County Fair
Law Library
4-H After School
County Road Admin.
County Road Design
County Road Maintenance
Solid Waste
Equipment Rental
Permit Center
Animal Control Services
Clerk of the Court
Outside Services
Billed Services
Total
Allocable Costs
Total
$ 147,799
79,629
40,244
2,301
12,532
129,096
7,087
72,311
27,440
161,424
134,467
35,909
142,154
129,211
18,261
830
523,487
426,804
99,148
111,042
211,303
27,277
10,335
1,080
6,723
111,385
7,173
46,420
57,584
36,911
69,802
18,064
111 ,482
73,132
Costs Currently
Allocated
99,148
111,385
7,173
46,420
57,584
36,911
$
3,089,847 $
358,621
Attachment A
...,
g
..
~
~
'-<
E'i
.~
~
N
~
o
"
~
N
o
~
'"
"
N
D:
~
N
o
'~
,~
'~
~
o
~
~
'-<
~
o
D:
~
'00
N
~
'^
~
o
~
'"
~
~
o
e:
~
~
o
t
o
~
'00
~
~
~
~
"
o
o
~
~
'"
W
o
'"
o
!"
:;;
~
~
N
~
o
~
N
'"
~
w
'0
~
o
'00
~
~ ,0
~
o
~
~
"
<
0'
~
" n
" 0
[ *
~ ,~
< "
0'0' n
~ ~
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
~
2
o ,~
o
'~
o
o
o
N
'-<
~
o ~
o
'~
~
0-
o '~
o
o 0
o
o
o
w
~
o
~ :;:
~ ::;;
~ ~
o
w
~
"
N
o
o
o
o
~
,w
w
'"
'~
'-<
'"
o
o
w
0-
~
o
,:0
;:;
~
o
o
o
o
~
~
'~
~
~
~
Iii
o
'~
E'i
>
,
j
"-
n
o
S.
~
q
<
;:;.
~
o
o
o
1;:
~
o
o
o
'-
~
N
W
o
~
8l
o
:0
o
o
N
~
0-
~
o N
u:
N
N
1:;
w
~
'^
~
N
t';
o
o
,~
"
~
~
..." ':'Tl
~. ~.
3
"
a
"
.
~
Q
i
o
N
~
~
o
w
6:
o
o
o
~
~
'00
w
~
~
~
B
~
o
o
~
~
N
N
~
o
!o
~
~
8
o
~
~
'00
o
N
o
o
o
o
o
o
o
N
-~
o
w
W
o
o
w
~
o
N w
~ ~
o
o
'-<
~
o 0
'^
;;:
o '~
v, v.
~
~ '~
w
"
'"
~
N
'0
~
w
o
w ~
0". '-.I
~ V.
o e:
~
"-
"
"
.
~
"
o
o
o
o
o
o
o
W
N
~
~
'~
o
o
'-<
o
N
o
o
!"
o
o
N
o
,~
::l
"
~
N
o ; 0
n
g
,
'"
"
o
!l
;:
i"
~
"
o
o
o
o
o
o
o
w
'~
~
N
o
~
'-<
:0
:;;
w
~
w
o
o
~ ~....
~ ~
o 0
o
"
~ S
o
o
o
~
~
'~
'"
o
n
o
o
o
"
go
~
~
\j'
co
g
,
"
6'
!l
>-
~
e,
o
o
o
o
~
'^
~
w
o
o
o
o
o
o
o
o
o
o
~
~
w
e:
o
:0
"
~
~
~
~
w
"
e:
'-<
"
~
'-<
~
o
o
o
o
o
w
~
N
o
w
'"
W
N
o
o
'-<
~
N
o
~
:,.
N
o
o
t
o
w
o
,~
~
w
~
~
~
:t
>
if
~
o
~
o
'1.
o
o
o
o
o
o
o
~
'"
~
N
~
'~
o
~
~
~
o
N
;;;
o
o
~
~
~
.
w
~
~
~
~
~
o
~
'~
N
~
"
.
<
"
5'
.
"
o
o
o
o
o
o
o
o
::;
o
o
o
o
o
o
<:
~
o
~
N
o
b
~
n
9
3
"
"
~
g:
D
~
Q"
o
o
o
~
"
o
o
o
o
o
o
o
o
o
o
o
o
,N
;;
o
o
~
~ 0
"2 ;~
'J> 'N
o
"
o
w
o
N
'N
~
N
o
o
o
o
:,.
;>
N
'-<
o
o
N
W
:;;
~
'"
N
o
,~
w
~
o
1;:
~
o
o
o
~
N
~
"
~
o
o
o
o
'"
"
S!:
o
o
"-
3'
o
~
~
'"
~
o
''::
~
o ~
o
o
o
~
0-
~
o
~
'~
~
'<;:
w
o
o
~
'0
~
o
'"
o
N
~
w
o
'^
~
o
~
~
~
~
~
o
11
Q"
(l
o
o
~
w
~
0-
~
o
o
o
"
'w
N
~
o
o
o
w ~
N vVl
o 0
o 0
~
~
o
~
~
~
~
~
~
o
o
'~
8:
,~
i;j
:0
~
N
~
::;
:,.
~
o
:;;
w
o
N
w
'~
N
..
o
'^
o
o
N
~
w
:;;
,~
~
o
w
'00
~
w
~
'"
':::
'"
~
~
~
~
~
~
j
o
o
o
o
:;;
:~
o
N
'..
~
w
o
w
'^
o
o 0
:0
'-<
~
~
o
o
o
o
:;;
'"
N
~
t:
o
w
o
'"
w
~
o
~
~
'^
:;;
N
~
'^
~
~
o
o
,~
:0
~
N
'u:
w
Ii:
~
w
w
8
'0
-.0 "8
~ 0
~
N
o
'00
o
~
N
'"
W
o
~
w
"
D:
w
o
'-<
N
~
~
';;:
w
o
~
'00
~
~
~
~
'-<
o
o
1:;
00 : 0
~
j;
~
~
'~
N
o
~
'~
~
~
~
N
'~
:,.
e:
o
o
o
o
o
o
o
o
o
o
o
o
w
~
N
o
o
o
o
o
o
w
~
~
~
~
o
o
E'i
;!'
~
o
3
0'
~
~
3
~
9
"
~
:,.
~
~
~
:,.
o
'"
'to
~
o
o
o
o
o
o
~
'-" ,00
,-
>0 jO
N
o
~
:;;
~
~
o
o
o
N
"
~
~
~
:;;
;!'
i1
s
5'
~
>-
o
,
~
Q
j
N
o
"
~
~
o
o
D:
w
o
o
o
o
o
'"
o
w
w
;;
w
~
~
'"
~
'~
w
'-<
~
~
N
,~
~
o
N
b
t
8l
~
'~
N
~
'"
,
,
'"
'"
co
l
3
o
9,
'"
"
~
o
o
o
o
;>
~
o
o
o
~
2
~
~
~
~
'^
o
~
~
'^
~
o
o
o
o
~
,N
;>
~
~
:,.
o
~
w 0
N <....
N
o ~
o
~
1"
~
~
'"
B:
'"
1:'
o
@
.
5'
,
o
o
o
~
'"
~
o
o
o
o
w
2
~
"
~
~
'-<
D:
w
'"
~
o
o
o
w
~
'"
S
~
o
.
3,
o
~
"
<
~.
N
;;
N
o
o
w
'"
o
~
D:
-..,
~
o
o
o
o ~
N ~
~ ~
~ 0
;"
~
o
w
:,.
N
o
,"
o
~
;:;
'"
o
o
1"
o
o
~
"
w
o
'"
o
N
N
b
~
o
w
~
:,.
.
o
~
0:
(l
o
o
~
(l
g
~
"
~
"
"
'"
x
~
0'
,
N
o
'0
~
o
o
o
o
o
o
:,.
o
~
~
:,.
N
o
W
N
'-<
o
o
o
o
o
o
o
o
N
~
w
;"
~
'"
o
o
~
~
~
'~
';j
o
"
8
~
,~
'"
N
'"
~
o '~
t:
~
~ '~
~ i
~ 0
o
'-<
o
o
N
'w
t';
~
o
o
"
~
~
"
:":
,0
~
~
"
o
~
'~
:g
~
o
o
o
o
:,.
N
~
N
~
::;
o
~
'"
"
'"
~
~
o
0,
"
o
o
N
~
:,.
~
~
o
o i c
N
N
'"
~
w
o
o
D:
:,.
'~
o
'~
N
o
o
~
~
o
~
N
N
.
~
N
o
w
D:
'"
.
,
~.
"'
(l
o
3
~.
5'
o
o
o
o
o
o
o
o
N
w
~
N
o
o
N
'-<
o
~
8l
N
'"
~
o
w
o
N
W
W
o
~
N
(l
o
I
5'
o
"
,
c
3l
o
"
,~
D:
o
o
~
~
o
~
w
~
~
0-
o
o
8l
~
~
~
~
.
~
'~
~
~
b
~
~
.
~
0-
~
o
o
~
w
~
w
~
o
~
o
o
(l
"
;>-
g,
'"
o
.
~
~
~
o
o
N
o
t
o
o
~
~
o
N
~
w
"
w
~
'"
~
~
'"
~
~
o
:;,:
o
N
~
o
o
"
o ~_?
N
'~
w
'"
o
.
a
o
-
'"
o
o
"-
~:
g
o
o
o
o
o
o
o
o
~
N
~
o
'~
~
~
:":
N
o
~
o
o
w
o
;>
N
W
8
>-
o
"'
Q
in
a-
5'
il
1;'
a
~
>
o
0,
i
~
;:;"
"
~
3
'"
~
i~
o
2
w
N
N
"
~
~
o
,
.
i
N
'"
o
~
~
o
o
o
o
.
I.
o
o
o
-..,
o
~
w
"
:;;
'"
"
.N .;:;'
~
~ '5l
~
'w
o
w
N
~
'-<
o
~
~
~
f
~
C;
~
o
~
~
~
o
o
o
~
>
.
!
o
o
.
"
.
;;
~
a
o
o
o
N
;"
o
~
-
.'
>
.
,
"
N
'"
N
o
'~
;>
~
~
b
~
o
N
W
o
~
o
~
r
"
o
o
~
'"
w
~
~
"
o
o
~
l
~
~
D:
'^
W
N
5'
5'
~
'~
o
3;
'"
w
~
o
5'
~
.
~
,~
o
o
'~
'"
o
N
'"
~
o
.
l
>
o
~
,~
N
o
~
~
w
"
N
~
N
'~
~
~
'~
:,.
o
o
>
.
.
~
~
w
~
w
~
~
~
~
o
~
~
'~
~
~
i
~
o
N
o
:0:
~
"
.~ ~
:": -
.
t
c
~
~
,
o ! 0
o
~
o
"
"
~
;:
~
o
'"
N
~
~
~
'-<
~
(Note Consent Agenda or Regular Agenda)
(Note Department)
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
TO:
Philip Morley, County Administrator
FROM:
Karen Bednarski
DATE:
August 5, 2009
SUBJECT:
Adoption of the 2009/2010 Cost Allocation Plan
STATEMENT OF ISSUE: Adoption of the Jefferson County Cost Allocation Plan and Indirect Cost Proposal for fiscal years
ending December 31,2009 and 2010.
FISCAL IMPACT: The proposed cost Allocation Plan will allow Public Works to pay the General Fund $259,473 ($220,000
budgeted to be received), and Jeff Com will pay $99,148 ($85,000 budgeted to be received) for a total increase to the General fund
of$53,621.
RECOMMENDA nON: Approving the proposed Cost Allocation Plan and signing the attacbed resolution.
REVIEWED BY:
/7z~.
<b/o(;7
ouuty Administray>r
Date
JEFFERSON COUNTY
COST ALLOCATION PLAN
AND
INDIRECT COST PROPOSAL
FOR FISCAL YEARS ENDING DECEMBER 31, 2009 AND 2010
From the Office of the
JEFFERSON COUNTY AUDITOR
P.O. Box 563
Port Townsend, W A 98368
(360) 385-9121
I
I
I
Jefferson County
Cost Allocation Plan and Indirect Cost Proposal
For Fiscal Years Ending December 31, 2009 and 2010
Table of Contents
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Introduction
Certification
Exhibit A
Organizational Chart
Exhibit B
Employee Overhead Cost
Exhibit C
Indirect Cost Rate
Exhibit D
Snmmary of Stepdown Allocation
Exhibit E
Divisional Summary Allocation
Exhibit F
Detailed Administrative Allocation Exhibit H
a. Detailed Allocation for Fiscal Year 2008
This section shows the allocation of the indirect cost for each schedule.
b. Supporting Schedules for Fiscal Year 2008
This section shows the classification of cost including allocated indirect cost for
each schedule.
c. Other Supporting Schedules for Fiscal Year 2008
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 AdministrationINon Departmental
10. Clerk of the Board
11. Personnel
12. Information Services
13. General Insurance
14. Prosecuting Attorney
15. Auditor Payroll Accounting
16. Auditor General Ledger Accounting
17. Treasurer's Office
18. State Examiner
19. Civil Service
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
JEFFERSON COUNTY
FEDERAL CENTRAL SERVICE COST ALLOCATION PLAN
AND INDIRECT RATE PROPOSAL
For the Fiscal Years 2009 and 20 10
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-IO.
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
2009 and 2010. The document follows the cost principles contained in A-8? 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.
1. Determine the total administrative cost for the County organizational
structure.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Source of Data
All cost information comes from the Budget and financial reports maintained in the
general ledger for the fiscal year ended December 31, 2008. Information related to the
allocation statistics comes from other non-accounting information maintained in the
central service departments.
Methodology
This document represents a central service cost allocation plan as defined in OASC-IO,
with modifications to meet the local conditions.
The development of this central service cost allocation plan uses the following steps:
2. Reduce the total cost of Central Service departments/division by the
revenues collected from other departments/divisions for internal service
programs (Exhibit H, B Schedules).
3. Provide administrative descriptions for the central service departments.
4. Calculate allocable costs for each central service activity after adjusting for
costs which are unallowable under Federal guidelines (Exhibit H, B
Schedules).
5. Determine the basis of allocation for each central service cost center
(Exhibit H).
6. Allocate administrative costs of all operating departments to divisions
(Exhibit H, A Schedules).
7. Determine those central service cost centers which provide, based on the
allocation statistics, significant support to other central service cost centers.
Allocate the costs related to these central service activities to all of the
activities, including other central service activities (Exhibit H, a Schedules).
The development for the indirect rate proposal uses the following steps:
1. Determine the total costs of all operating divisions and cost centers within
each County department (Exhibit H).
2. Compute the indirect rates by dividing the Total Actual Indirect Costs for
each operating activity by the Actual Direct Cost (Exhibit c).
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
COUNTY ORGANIZATION CHART
The following chart shows the organization of Jefferson County.
(Exhibit B)
~
s:::
:::J
o
(.)
s:::
o
~
Q)
t::
Q)
...,
Q)
....
CO
'-
o
....
o
Q)
-
w
Q)
L '"
0"
'L: :J
Q)"'"
"-"
::l ::l
(/)0
U
..
"
::l
o
U:g,
:Q-g
.:,....,
'"
Ci
'"
.s ~
:i"
" L
Q) 0
"'t:
e<<:
a.
..
-'"
L
Q)
(3
!!=
Q;
.t:
(/)
e
'"
;..Q;
~"
" 0
:J '(i)
0",
U .E
E
o
U
L
~
::>
'"
m
~
f-
...
L
o
U>
'"
Q)
U>
'"
<<:
..
.B
'5
::l
<<:
.
.
t::.!:!
ii ~
------ - Uti)
" .
.~ '2
~~
, ,
"h
..
o
:~ Q)
'"
'" On
Eo.
.- '" 1\1,:::
l'Il"t:41c:
~ [~2
-.~"
os ~ ~.!!! ~
U(J)n.::il-
" 8
. c
E ~
:5 ~ "in
'5 C <
o W <:: '"
u_~ 1::.2 ~
e &. ~.s
~ g..~s:....
~ (f.l 0 E :g
"E =;g"'5 U *
86c5~50
~
g.~
~ .~
g'tl~
]ctQ
" " c
~'il2
,,0'
::l'E~
880.
~~ ~
~ c.!.!
r::: u..~~
"'0:> :5 @8:l
~~'Bo..i6
ls ~ ~ ~.6
'E::'O'eC:
WU0U<(
~ .2
~Els
- Q) e--
~ ~ o.~
C)~'6
------j]:t1
~g>~a
~"'~
.
"
.0
~ ~ ~
.2 E ...
1!i,; ]
15 ~ .!!!
0.f:o
..
.
of!
~
u~
~..
8,.'&
e .
~"
"
it m:
.----.'" g'~.~~.
6"(ij g"E. E
jj !j ~ ~ g
&l:::iU:c::o
"
o
5l.~ .f~
~ ~ E a [ij'
~~88:llii
~ lij.2~~::
c:;::! &,7 Z. ~
~~iO~,*~
Q)._.::o W U>"
~"'U>
.
"
o
E
"
.
.~
.
o
~
~
.~
'"c
'"E
~
.
o
o
E
"
:!l
o
o
o
"
"';l
,
~
..
.
.
.~
'"
i€
~
"
::;
..
"
~
ollzf3
'"'<"
~:!:>
""'"
w,",w
'"' '"
ii
. ~-
~ ~ G; ~
-----(I)2~ <1>
g' ~ i{j :5 ~
"cQ,lII:;:;m
$Ol:!::eg
'g,"C ~ ~ ~
.]&~o::u:
c
o
",,,,,
00
" ~
= :g.t
.r::i6""!!!Q)
.{ij:t: ~ ~ ~
___n_ ll-:J 1II..Q
:I:E~ll<(
~EO:: ~g
~ee~~
E 's:.a >..c
8.TI~~Jl
~.
.6 Q) c:
~ ~.2
..!!!a:;tl
....1l......8.
----un.2! Q) :5 <II
i g E.!:
UlIIo.o>
~o::~~
~ ~ a; 3
o......lOIXl
"
. 0 c
.~ ~ ~
< ~ >
~ ~ ~
..-----g ~ a::
~-~ ~
E ~ ~ ~
~~ffi8
I
1:
o
..
""
~
.,
~
.
"
o
~
16'2
.0 .
o 0
E"
o ""
"0
E~
U><
~e
~>-
13
'Ii
i5
-0
."
- .
00
8"
~
o
o
u:
I
I
""
~
~'E
o.
1ii~
1;
"
"0
'"
.~
6
~
~~
~o
0"
..
,
o
'"'
I
~
.0
o
~
]i
..
o
~
>-
I
~
0 :E
'52 ~"
~~ i5~
~'ffi ~..
"" ~
0 ".. 0
. W W
, ~
.. ~
. .
e"E "" 0
o . 0
" 0 0 ..
~" s .~ .
.c .. ~ .E
, 0 <" E
E '"' 0
E 15 ~ :g "
0 " ~.. ~
" "' 0
. .~
0 0
'" . .
~ a:
0 m
."2
. ~
0 al
"" C:-
:g'2 0 ~ 0
~ .. ~
. . .,
B~ ~ 0 :~
2~ Z'2 1~*
~E c
00 "' . m
. . ",0 CD ~ E N
E .S; .'" -eEg ~
~~ "5 U
. ~ :11u
. 0
> .c ~
0
0 0 .
~ "
I
I
I
I
I
I
0
.S! GJ
. "
"" .!:!;E
. 0 15 EO
0 .~ E .
~~ ~~ " . 8fE
~ " . 0
.. 2'd: o ~ o . .0
"'''' ,,~
"8'" ,,"2 .~ ~
0,," " ~f- <lis
.. ~ "
o~ i!: " ~J:!
8< "
"
I
I
I
""0 "0
"
0
~ . 0
"" .5;;;: "
.~ 'ij ~ E ~" "
""~ . 0 .
~ ~ ::~ 0
." '"
.
<" ~ , ..
M 0 ~
0 ."
0
z
"" ~
.c
0 ,
0
., E"
. ~ E 0
" <~ 8$
1ii'ij ~ .
, 0 >-d: o.
~, oz
.. 0 ~ .
~" 0 ~
.5
~ "8
~
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
EMPLOYEE OVERHEAD COSTS FOR THREE
DEPARTMENTS
The following schedule computes the costs associated with an employee for three representative
departments within the County. The schedules show the average employees salary, their related
services and supplies, any departmental administrative support provided to the individual, and
the administrative support provided by other County Departments.
Schedule 1 Auditor's Office
Schedule 2 ER&R Fund
Schedule 3 Sheriffs Department
(Exhibit C)
Jefferson County Employee Costs for Three County Offices I
Overhead Rate for Employees in Auditors Office I
Percen t
Costs of Salary
Median Salary Excluding Auditor $41,461 0 I
Fringe Benefits Il,622 28.03%
Services and Supplies 3,892 9.39% I
County Wide Overhead 7,448 17.96% I
Total $64,423 55.38%
Overhead Rate for Employees in ER & R Fund I
Percent
Costs of Salary
Median Salary of ER & R $47,734 0 I
Fringe Benefits 18,609 38.98%
Services and Supplies 19,271 40.37% I
County Wide Overhead 6,091 12.76% I
Total $91,705 92.12%
I
Overhead Rate for Employees in Sheriff's Department I
Percent
Costs of Salary
Median Salary of Sheriff Patrol $56,822 0
Fringe Benefits 18,626 32.78% I
Services and Supplies 17,813 31.35% I
Sheriff Departmental Admin 7,200 12.67%
County Wide Overhead 16,035 28.22% I
Total $116,497 105.02% I
I
I
I
(Exhibit C-1) I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
INDIRECT COST RATES
The following schedules compute the indirect cost rates for fiscal years 2009 and 20 I O. These
rates were computed using actual costs for fiscal year 2008. 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 2009 and 2010 County-Wide Indirect Cost Rates.
Schedule 2 fiscal Year 2009 and 2010 Indirect Cost Rates.
(Exhibit D)
I
Jefferson County I
County-Wide Cost Allocation FY 2009/2010
Using 2008 Costs
Total Costs not Indirect Direct Fringe & All I
Department Cost Allowable Costs Salarv Other Direct
Assessor 612,084 4,431 467,172 140,481 I
Auditor - Accounting 132,696 132,696
Auditor - Payroll 64,351 64,351 I
Auditor - Management 82,148 20,433 20,411 16,382 24,922
Auditor - License/Recording 191,419 146 143,190 48,083
Auditor - Elections 269,523 86 101,626 167,811
Clerk of the Court 376,999 234 252,987 123,778 I
County Adm 360,109 178,932 181,177
BOCC 358,738 5,634 271,509 81,595
Board of Equalization 6,754 5,325 1,429 I
Civil Service Commission 2,207 2,207
Planning Commission 22,172 13,988 8,184
Safety & Security 137,085 13,800 10,063 97,208 16,014 I
Community Services 153,353 153,353
District Court 633,647 467 442,286 190,894
Juvenile Services 869,699 10,535 382,081 477,083 I
Prosecutor-Criminal 569,744 9,914 414,359 145,471
Prosecutor-Civil 163,876 163,876
Prosecutor-Child Support 48,708 37,092 11,617
Prosecutor-Crime Victims 58,708 43,540 15,168 I
Prosecutor-Coroner 32,159 32,159
Sheriff-Adm 833,556 33,619 479,680 320,257
Sheriff-Investigation 316,449 20,788 214,350 81,311 I
Sheriff-Patrol 1,247,193 284,240 671,072 291,881
Sheriff-Traffic 730,828 88,105 479,106 163,616
Sheriff-Jail 1,411,215 38,681 772,237 600,297 I
Risk MgmllSearch & Rescue/Code 24,991 7,500 10,830 6,661
Superior Court/Law Library 320,631 11,597 121,993 187,041
Treasurer & O&M 327,894 15,185 124,922 137,818 49,969
Non-Dept.-State Auditor 52,046 52,046 I
Non-Dept.-Insurance for Cnty 496,695 219,180 277,515
Non-Dept.-Training Support 51,608 51,608
Non-Dept. -Miscellaneous 355,152 355,152 I
Non-Dept-Interfund Pymnt 1,096,329 1,096,329
Auditor's O&M 58,505 27,458 2,158 28,889
Courthouse Facilitator 549 549 I
Boating Safety 32,517 17,194 15,323
WSU Learning Center 365,698 8,073 85,434 272,191
4-H 77,701 43,172 34,529 I
Economic Development 26,280 25,000 1,280
Jeff Com Enhancement 492,033 389,403 102,630
E-911 Jeff Com 1,746,076 448,146 714,879 583,051
Grant Management 202,095 202,095 I
Hotel-Motel 314,940 314,940
Health Site Abatement 1,018 1,018
I
(Exhibit D, Schedule 1)
I
I
I Jefferson County
County-Wide Cost Allocation FY 2009/2010
Using 2008 Costs
I Total Costs not Indirect Direct Fringe & All
Department Cost Aliowable Costs Salarv Other Direct
I Public Health 3,761,400 655,088 1,742,207 1,364,105
Water Quality 661,770 121,566 229,895 310,309
I Animal Services 225,181 40,743 104,825 79,613
Mental Health 436,524 112,715 323,809
JC Drug Fund 27,302 3,000 24,302
Sheriff Drug Investigation 362 362
I Trial Court Improvements 23,771 6,000 17,771
Public Defense 32,353 32,353
Community Development 1,839,654 181,713 1,089,706 568,235
I Federal Forest Title III 113,276 113,276
JC Affordable Housing 104,016 104,016
Veterans Relief 50,723 6,000 44,723
I Water Pollution Control Loan 14,653 14,653
Parks & Recreation 477,963 59,636 219,946 198,381
County Parks Improvement 144,846 . 60,455 38,341 46,050
I Post Harvest Timber Management
Roads 6,739,682 2,065,120 2,083,272 2,591,290
Faciiities 934,887 355,352 579,535
Depreciation allowance-Courthouse 248,498 248,498
I Flood/Stormwater Mgmt 374 284 90
Quilcene/Brinnon Flood Controi 403 305 98
Construction & Renovation 998,751 865,863 32,383 100,505
I County Capital Improvement 776,284 776,284
Capital Improvement Courthouse 529,374 491,958 14,979 22,437
HJ Carroll Park Fund 10,442 2,191 6,247 2,004
I Public Infrastructure 1,156,409 773,760 382,649
Conservation Futures 87,101 87,101
Solid Waste 2,346,131 433,202 326,363 1,586,566
Tri Area Sewer 218,928 6,399 61,308 151,221
I ER&R 1,531,672 1,531,672
Information Services 1,393,816 777,311 616,505
I Total 40,614,723 12,305,389 2,523,165 12,388,728 13,397,441
I Indirect Cost Rate Computation:
Identifiable Indirect Cost= 2,523,165
I Direct Salaries & Wages= 12,388,728 20.37%
I
I
(Exhibit D, Schedule 1)
I
Indirect
Cost Rate
CoI-2 / Col-l
(3)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County County Wide Indirect Cost Rates for Fiscal Year 2008
Department
Health Division
Juvenile & Family Court
Planning Commission
Safety & Security
Parks & Recreation
Building Inspection
Planning Department
Prosecutor Non-Support
Sheriff
Sheriff Jail
Natural Resources
Substance Abuse
Development Disabilities
County Roads
Solid Waste
Equipment Rental
E91 I JeffCom
Total
Direct Cost
(1)
3,761,359
869,699
22,172
137,085
477,963
729,470
],527,174
36,539
3,162,227
1,402,005
661,770
o
o
1,866,022
799,272
1,258,683
1,746,275
Indirect Cost
County-Wide
Indirect
(Exhibit E-S)
(2)
211,303
134,467
7,087
72,378
35,909
69,802
142,154
18,261
523,893
427,160
27,277
o
o
164,978
57,584
36,9II
99,190
(Exhibit D, Schedule 2)
5.62%
15.46%
31.97%
52.80%
7.51%
9.57%
9.3]%
49.98%
16.57%
30.47%
4.12%
0.00%
0.00%
8.84%
7.20%
2.93%
5.68%
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
SUMMARY OF THE FISCAL YEAR 2008 COST
ALLOCATION STEPDOWN
The following schedule is a summary of the cost being allocated in cost allocation stepdown.
Column 1 of Exhibit E, schedule 1, shows the total administration cost being allocated and the
amount being allocated from each cost center. The last column of Exhibit E, schedule 4, shows
the cost allocated to each operating division. It identifies the total indirect cost allocated to each
operating division.
(Exhibit E)
Jefferson County Summary Allocation for Fiscal Year 2008
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit E, Schedule I, 1 of2)
I
I
Jefferson County Summary Allocation for Fiscal Year 2008
I
I
I
I
County Castle Correctional Equipment
Organizations Total Costs Courthouse Hill Center Depreciation
(1) (2) (3) (4) (5)
Juvenile Services 21,182 0 0 3,997
Parks & Recreation 0 0 0 5,980
Plnng, & Community Dp, 0 0 0 1,167
Prosecuting Attny,-Crim 20,887 0 0 0
Prosecuting Attny,-Ch1d 4,447 0 0 0
Coroner 0 0 0 0
Sheriff 2,936 0 0 43,023
Sheriff-Jail 0 0 145,115 12,673
E911 JeffCom 0 0 17,440 0
Superior Court 35,670 0 0 6,148
Public Health 0 57,655 0 0
Water Quality 0 7,861 0 0
Substance Abuse 0 0 0 0
Developmental Disabilities 0 0 0 0
County Fair 0 0 0 0
Law Library 0 0 0 0
4-H After School 0 0 0 0
County Road Admin, 0 51,593 0 0
County Road Design 0 0 0 0
County Road Maintenance 0 0 0 0
Solid Waste 0 0 0 0
Equipment Rental 0 0 0 0
Permit Center 0 28,073 0 395
Animal Contrl Services 0 0 0 1,554
Clerk of the Court 15,747 0 0 3,679
Outside Services 0 0 0 0
Billed Services 0 0 0 0
TOTAL COSTS $3,377,463
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit E, Schedule 1,2 of2)
(Exhibit E, Schedule 2, ] of 2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Summary Allocation for Fiscal Year 2008
Facilities Facilities Facilities Public County
Organizations Courtbouse Correctnl. Castle Hill Annex Services Administ.
(6) (7) (8) (9) (10)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse ($292,568)
Facilities Correctional 0 ($293,554)
Facilities Castle Hill 0 0 (207,317)
Public Services/County Admin;' 9,226 0 0 ($63,387)
County AdministrationiNon Del 0 0 0 946 ($254,950)
Clerk of Board 1,523 0 0 425 656
Personnel 3,390 0 0 309 1,212
Information Services 19,788 0 0 2,737 6,563
General Insurance 0 0 0 193 2,954
Prosecuting Attorney 7,992 0 0 0 1,745
Auditor Payroll Actg 1,695 0 0 0 685
Auditor-General Ledger 3,390 0 0 0 1,413
Treasurer's Office 19,223 0 0 0 1,330
State Examiner 0 0 0 0 554
Civil Service 689 0 0 0 23
Direct Activities
Assessor 27,794 0 0 0 6,516
Auditor-Licensing 15,378 0 0 0 2,912
Auditor-Elections 7,303 0 0 0 2,869
Board of Equalization 0 0 0 0 72
Clerk of Board 1,523 0 0 0 656
Commissioners Office 18,369 0 0 0 3,163
Planning Commission 0 0 0 0 236
Safety & Security 0 22,683 0 923 1,459
Cooperative Extension 0 0 0 1,127 3,893
District Court 32,769 0 0 0 6,746
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Summary Allocation for Fiscal Year 2008
Facilities Facilities Facilities Public County
Organizations Courtbouse CorrectnI. CastieHill AnDe:\: Services Administ.
(6) (7) (8) (9) (10)
Juvenile Services 25,727 0 0 0 9,258
Parks & Recreation 0 0 0 3,01 I 5,088
Plnng. & Community Dp. 0 0 0 8,018 17,771
Prosecuting Attny.-Crim 25,369 0 0 0 7,810
Prosecuting Attny.-Ch1d 5,402 0 0 0 519
Coroner 0 0 0 0 342
Sheriff 3,566 136,725 0 0 33,664
Sheriff-Jail 0 II 9,754 0 0 14,925
E9I1 JeftCom 0 14,392 0 0 18,590
Superior Court 43,324 0 0 0 3,296
Public Health 0 0 0 14,680 40,042
Water Quality 0 0 0 2,100 7,045
Substaoce Abuse 0 0 0 0 0
Developmental Disabilities 0 0 0 0 0
County Fair 0 0 0 0 0
Law Library 0 0 0 0 117
4-H After School 0 0 0 691 827
County Road Admin. 0 0 0 5,385 19,865
County Road Design 0 0 0 1,633 0
County Road Maintenance 0 0 0 13,472 0
Solid Waste 0 0 0 3,127 8,509
Equipment Rental 0 0 0 2,339 13,399
Permit Center 0 0 0 1,158 1,813
Animal Contrl Services 0 0 0 1,116 2,397
Clerk of the Court 19,127 0 0 0 4,013
Outside Services 0 0 0 0 0
Billed Services 0 0 0 0
TOTAL COSTS
(Exhibit E, Schedule 2, 2 of2)
Jefferson County Summary Allocation for Fiscal Year 2008
Clerk of Information General Prosecuting
Organizations Board Personnel Services Insurance Attorney
(11) (12) (13) (14) (15)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Admini,
County AdministrationINon Del
Clerk of Board ($65,552)
Personnel ]77 ($121,819)
Information Services 1,568 2,922 ($666,375)
CieneralInsurance III 206 2,716 ($283,695)
Prosecuting Attorney 442 824 10,865 3,051 ($195,376)
Auditor Payroll Actg 221 412 5,432 1,525 1,760
Auditor-Cieneral Ledger 442 824 10,865 3,051 0
Treasurer's Office 1,044 1,945 25,640 7,200 1,760
State Examiner 0 0 0 0 0
Civil Service 0 0 0 0 0
Direct Activities
Assessor 2,307 4,299 56,658 15,910 3,520
Auditor-Licensing 1,040 1,937 25,532 7,169 0
Auditor-Elections 487 907 11,951 3,356 2,640
Board of Equalization 60 ]11 1,467 412 0
Clerk of Board 243 453 5,975 1,678 0
Commissioners Office 588 1,096 14,450 4,058 68,646
Planning Commission III 206 2,7]6 763 2,640
Safety & Security 529 985 12,983 3,646 0
Cooperative Extension 646 1,203 0 4,454 1,760
District Court 1,999 3,726 49,108 13,790 0
(Exhibit E, Scbedule 3, I of2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Summary Allocation for Fiscal Year 2008
Clerk of Information General Prosecuting
Organizations Board Personnel Services Insurance Attorney
(11) (12) (13) (14) (15)
Juvenile Services 1,840 3,429 45,196 12,691 0
Parks & Recreation 1,725 3,215 0 0 0
Plnng. & Community Dp. 4,594 8,560 0 0 72,166
Prosecuting Attny.-Crim 1,993 3,713 48,945 13,744 0
Prosecuting Attny.-Chld 208 387 5,106 1,434 0
Coroner 0 0 0 0 0
Sheriff 7,934 14,783 194,855 54,716 0
Sheriff-Jail 3,563 6,639 87,514 24,574 0
E9I I JeffCom 3,526 6,569 0 24,315 0
Superior Court 480 894 11,788 0 0
Public Health 8,411 15,673 0 0 7,041
Water Quality 1,203 2,242 0 0 0
Substance Abuse 0 0 0 0 0
Developmental Disabilities 0 0 0 0 0
County Fair 0 0 0 0 0
Law Library 0 0 0 0 0
4-H After School 396 738 0 2,730 0
County Road Admin. 3,085 5,749 0 0 3,520
County Road Design 936 1,743 0 0 1,760
County Road Maintenance 7,719 14,383 0 0 1,760
Solid Waste 1,792 3,338 0 0 1,760
Equipment Rental 1,340 2,498 0 0 0
Penuit Center 664 1,236 0 0 24,642
Animal Contrl Services 639 1,191 0 0 0
Clerk of the Court 1,491 2,778 36,613 0 0
Outside Services 0 0 0 0 0
Billed Services 0 0 0 0 0
TOTAL COSTS
(Exhibit E, Schedule 3, 2 of 2)
Jefferson County Summary Allocation for Fiscal Year 2008
I
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 AdministrationINon Del
Clerk of Board
Personnel
Information Services
{}eneral Insurance
Prosecuting Attorney
Auditor Payroll Actg ($77,839)
Auditor-{}eneral Ledger 521 ($156,534)
Treasurer's Office 1,229 579 ($202, I 46)
State Examiner 0 0 0 ($52,600)
Civil Service 0 28 0 $5 ($2,953)
Direct Activities
Assessor 2,715 877 692 1,441 0
Auditor-Licensing 1,224 373 7,744 644 0
Auditor-Elections 573 1,400 404 635 0
Board of Equalization 70 93 0 16 0
Clerk of Board 286 289 0 145 0
Commissioners Office 693 1,306 346 700 0
Planning Commission 130 233 0 52 0
Safety & Security 622 672 0 323 0
Cooperative Extension 760 4,041 1,268 861 0
District Court 2,353 10,871 10,184 1,492 0
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit E, Schedule 4, ) 0(2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Summary Allocation for Fiscal Year 2008
Auditor Auditor Treasurer's State Civil
Organizations Payroll Gen. Ledg. Office Examiner Services
(16) (17) (18) (19) (20)
Juvenile Services 2,166 5,030 1,902 2,048 0
Parks & Recreation 2.031 6,317 7,417 1,125 0
Plnng. & Community Dp. 5,407 3,229 17,313 3,930 0
Prosecuting Attny.-Crim 2,346 2,044 634 1,727 0
Prosecuting Attny.-Chld 245 187 211 115 0
Coroner 0 355 58 76 0
Sheriff 9,338 8,044 4,420 7,445 2,038
Sheriff-Jail 4,194 2,753 884 3,301 915
E911 JeffCom 4,150 3,863 2,191 4,111 0
Superior Court 565 8,128 19 729 0
Public Health 9,901 12,457 36,586 8,856 0
Water Quality 1,416 2,314 1,537 1,558 0
Substance Abuse 0 0 0 0 0
Developmental Disabilities 0 0 0 0 0
County Fair 0 2,706 7,629 0 0
Law Library 0 131 807 26 0
4-H After School 466 635 58 183 0
County Road Admin. 3,632 9,742 4,420 4,393 0
County Road Design 1,101 0 0 0 0
County Road Maintenance 9,086 0 0 0 0
Solid Waste 2,109 5,515 29,553 1,882 0
Equipment Rental 1,578 9,565 3,228 2,963 0
Permit Center 781 224 10,415 401 0
Animal Contrl Services 752 2,333 7,552 530 0
Clerk of the Court 1,755 16,937 8,455 888 0
Outside Services 3,645 33,266 36,221 0 0
Billed Services 0 0 0 0 0
TOTAL COSTS
(Exhibit E, Schedule 4, 2 of 2)
Organizations
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Admini,
County Administration/Non Del
Clerk of Board
Personnel
Information Services
Cienerallnsurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-Cieneral Ledger
Treasurer's Office
State Examiner
Civil Service
Direct Activities
Assessor
Auditor-Licensing
Auditor-Elections
Board of Equalization
Clerk of Board
Commissioners Office
Planning Commission
Safety & Security
Cooperative Extension
District Court
Jefferson County Summary Allocation for Fiscal Year 2008
I
Total
Costs
(21)
I
I
I
I
I
I
I
I
147,799
79,629
40,244
2,301
12,532
129,096
7,087
72,311
27,440
161,424
I
I
I
I
I
I
I
I
I
(Exhibit E, Scbedule 5, ) of2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Organizations
Juvenile Services
Parks & Recreation
Plnng. & Community Dp.
Prosecuting Attny.-Crim
Prosecuting Attny.-Chld
Coroner
Sheriff
Sheriff-Jail
E9I I JeftCom
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 2008
Total
Costs
(21)
134,467
35,909
142,154
129,211
18,261
830
523,487
426,804
99,148
111,042
211,303
27,277
o
o
10,335
1,080
6,723
111,385
7,173
46,420
57,584
36,911
69,802
18,064
111 ,482
73,132
o
$3,089,847
(Exhibit E, Scbedule 5, 2 of2)
COST ALLOCATION SUMMARY FISCAL YEAR 2008
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Divisional Summary Allocation for Fiscal Year 2008
County Roads County Roads County Roads Solid Equipment
Admin. Design Maintenance Waste Rental
County Courthouse 0 0 0 0 0
Castle Hill 51,593 0 0 0 0
Correctional Center 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Facilities Courthouse 0 0 0 0 0
Facilities Correctional 0 0 0 0 0
Facilities Castle Hill 0 0 0 0 0
Public Services/County Admini, 5,385 1,633 13,472 3,127 2,339
County Administration/Non Del 19,865 0 0 8,509 13,399
Clerk of Board 3,085 936 7,719 1,792 1,340
Personnel 5,749 1,743 14,383 3,338 2,498
Information Services 0 0 0 0 0
General Insurance 0 0 0 0 0
Prosecuting Attorney 3,520 1,760 1,760 1,760 0
Auditor Payroll Actg 3,632 1,101 9,086 2,109 1,578
Auditor-General Ledger 9,742 0 0 5,515 9,565
Treasurer's Office 4,420 0 0 29,553 3,228
State Examiner 4,393 0 0 1,882 2,963
Civil Service 0 0 0 0 0
Total 111,385 7,173 46,420 57,584 36,911
(Exhibit F, Schedule i)
(Exhibit H)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
DETAIL ALLOCATION OF ADMINISTRATIVE COSTS
The following schedules show the allocation of each indirect cost center and the detail of the
indirect cost center make-up. Listed below are the sections that each schedule may include:
Administrative Description
This section provides a narrative of the related schedule.
a. Detailed Allocation for Fiscal Year 2008
This section shows the allocation of the indirect cost for each
schedule.
b. Supporting Schedules for Fiscal Year 2008
This section shows the classifications of cost including allocated
indirect cost for each schedule.
c. Other Supporting Schedules for Fiscal Year 2008
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.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
INDIRECT COST SCHEDULES.
Schedules
1. Building Depreciation County Courthouse
2. Building Depreciation Castle Hill
3. Building Depreciation Correctional Center
4. Equipment Depreciation
5. Facilities Courthouse
6. Facilities Correctional
7. Facilities Future
8. Public Services/County Administrator
9. County AdministrationINon Departmental
10. Clerk of the Board
11. Personnel
12. Information Services
13. General Insurance
14. Prosecuting Attorney
15. Auditor Payroll Accounting
16. Auditor General Ledger Accounting
17. Treasurer's Office
18. State Examiner
19. Civil Service
(Exhibit H-I)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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 $6,074,663 The use allowances are computed on a 25 year estimated life and,
as of 2008, total $248,498 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
department/division within the building.
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
County Courthouse
Organizations Units Percentage Allocation Billed Net Costs
(2) (3) (4) (5) (6)
Central Service Costs
County Courthouse 21,903 100.00% ($248,498) ($248,498)
Castle Hill 0 0.00% 0 0
Correctional Center 0 0.00% 0 0
Equipment Depreciation 0 0.00% 0 0
Facilities Courthouse 722 3.29% 8,187 8,187
Facilities Correctional 0 0.00% 0 0
Facilities Castle Hill 0 0.00% 0 0
Public Services/County Admini, 670 3.06% 7,596 7,596
County AdministrationINon Del 0 0.00% 0 0
Clerk of Board 111 0.50% 1,254 1,254
Personnel 246 1.12% 2,791 2,791
Information Services 1,436 6.56% 16,292 16,292
General Insurance 0 0.00% 0 0
Prosecuting Attorney 580 2.65% 6,580 6,580
Auditor Payroll Actg 123 0.56% 1,395 1,395
Auditor-General Ledger 246 1.12% 2,791 2,791
Treasurer's Office 1,395 6.37% 15,827 15,827
State Examiner 0 0.00% 0 0
Civil Service 0 0.00% 0 0
Direct Activities
Assessor 2,017 9.21% 22,884 22,884
Auditor-Licensing 1,116 5.10% 12,661 12,661
Auditor-Elections 530 2.42% 6,013 6,013
Board of Equalization 0 0.00% 0 0
Clerk of Board 111 0.50% 1,254 1,254
Commissioners Office 1,333 6.09% 15,123 15,123
Planning Commission 0 0.00% 0 0
Safety & Security 0 0.00% 0 0
Cooperative Extension 0 0.00% 0 0
District Court 2,378 10.86% 26,979 26,979
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule la, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2008
County Courthouse
Organizations Units Percentage Allocation Billed Net Costs
(2) (3) (4) (5) (6)
Juvenile Services 1,867 8.52% 21,182 21,182
Parks & Recreation 0 0.00% 0 0
Plnng. & Community Dp. 0 0.00% 0 0
Prosecuting Attny.-Crim 1,841 8.41% 20,887 20,887
Prosecuting Attny.-Chld 392 1.79% 4,447 4,447
Coroner 0 0.00% 0 0
Sheriff 259 1.18% 2,936 2,936
Sheriff-Jail 0 0.00% 0 0
E91 I JeffCom 0 0.00% 0 0
Superior Court 3,144 14.35% 35,670 35,670
Public Health 0 0.00% 0 0
Water Quality 0 0.00% 0 0
Substance Abuse 0 0.00% 0 0
Developmental Disabilities 0 0.00% 0 0
County Fair 0 0.00% 0 0
Law Library 0 0.00% 0 0
4-H After School 0 0.00% 0 0
County Road Admin. 0 0.00% 0 0
County Road Design 0 0.00% 0 0
County Road Maintenance 0 0.00% 0 0
Solid Waste 0 0.00% 0 0
Equipment Rental 0 0.00% 0 0
Permit Center 0 0.00% 0 0
Animal Contrl Services 0 0.00% 0 0
Clerk of the Court 1,388 6.34% 15,747 15,747
Outside Services 0 0.00% 0 0
Billed Services 0 0.00% 0 0
(Exhibit H, Schedule I a, 2 of 2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Computation of Indirect Costs
Courthouse
Cost Object
I
Costs
Personnel Services
Services and Supplies
Capital Outlay
I
248,498
$248,498
Subtotal
I
Less:
Capital Outlay
General Govemment
Billed Services
$0
I
$0
$248,498
Total Allowable Costs
I
Add Allocated Costs:
I
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 0
County Courthouse 0
I
I
I
I
o
I
Total Allocable Costs
$248,498
I
I
I
I
I
I
(Exhibit H, Schedule 1 b,)
I
(Exhibit H-2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
County AdministritiveDescription
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 of2008
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.
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Castle HilI
Organizations Units Percentage Allocation Billed Costs Net Balance
(7) (8) (9) (10) (11)
Central Service Costs
County Courthouse
Castle Hill 22,512 100.00% (8145,183) (8145,183)
Correctional Center 0.00% 0 0 0
Equipment Depreciation 0.00% 0 0 0
Facilities Courthouse 0.00% 0 0 0
Facilities Correctional 0.00% 0 0 0
Facilities Castle Hill 0.00% 0 0 0
Public Services/County Adminl. 0.00% 0 0 0
County Administration/Non Del 0.00% 0 0 0
Clerk of Board 0.00% 0 0 0
Personnel 0.00% 0 0 0
Information Services 0.00% 0 0 0
General Insurance 0.00% 0 0 0
Prosecuting Attorney 0.00% 0 0 0
Auditor Payroll Actg 0.00% 0 0 0
Auditor-General Ledger 0.00% 0 0 0
Treasurer's Office 0.00% 0 0 0
State Examiner 0.00% 0 0 0
Civil Service 0.00% 0 0 0
Direct Activities
Assessor 0.00% 0 0 0
Auditor-Licensing 0.00% 0 0 0
Auditor-Elections 0.00% 0 0 0
Board of Equalization 0.00% 0 0 0
Clerk of Board 0.00% 0 0 0
Commissioners Office 0.00% 0 0 0
Planning Commission 0.00% 0 0 0
Safety & Security 0.00% 0 0 0
Cooperative Extension 0.00% 0 0 0
District Court 0.00% 0 0 0
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule 2a, 1 of 2)
(Exhibit H, Schedule 2a, 2 of 2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
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 JeflCom 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 ofthe Court 0.00% 0 0 0
Outside Services 0.00% 0 0 0
Billed Services 0.00% 0 0 0
I
Cost Object
I
I
Personnel Services
Services and Supplies
Capital Outlay
I
Subtotal
I
Less:
Capital Outlay
General Government
Billed Services
I
I
Total Allowable Costs
Add Allocated Costs:
I
I
I
I
I
Total Allocable Costs
I
I
I
I
I
I
I
Computation of Indirect Costs
Castle Hill
Costs
$0
145,183
0
$145,183
$0
$0
$145,183
o
o
o
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County Administration/Non DeF
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
(Exhibit H, Schedule lb,)
$145,183
(Exhibit H-3)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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 $2,695,575. The use allowance is computed on a 25 year estimated life and
totals $190,042 per year.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each
department/division within the building.
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Correctional Center/Sheriff Adm
Organizations Units Percentage Allocation Billed Costs Net Balance
(12) (13) (14) (15) (16)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center 13,847 100.00% ($190,042) ($190,042)
Equipment Depreciation 0.00% 0 0 0
Facilities Courthouse 0.00% 0 0 0
Facilities Correctional 0.00% 0 0 0
Facilities Castle Hill 0.00% 0 0 0
Public Services/County Adminio 0.00% 0 0 0
County Administration/Non De, 0.00% 0 0 0
Clerk of Board 0.00% 0 0 0
Personnel 0.00% 0 0 0
Information Services 0.00% 0 0 0
General Insurance 0.00% 0 0 0
Prosecuting Attomey 0.00% 0 0 0
Auditor Payroll Actg 0.00% 0 0 0
Auditor-General Ledger 0.00% 0 0 0
Treasurer's Office 0.00% 0 0 0
State Examiner 0.00% 0 0 0
Civil Service 0.00% 0 0 0
Direct Activities
Assessor 0.00% 0 0 0
Auditor- Licensing 0.00% 0 0 0
Auditor-Elections 0.00% 0 0 0
Board of Equalization 0.00% 0 0 0
Clerk of Board 0.00% 0 0 0
Commissioners Office 0.00% 0 0 0
Planning Commission 0.00% 0 0 0
Safety & Security 2,003 14.46% 27,487 0 27,487
Cooperative Extension 0.00% 0 0 0
District Court 0.00% 0 0 0
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule 3a, I of 2)
I
(Exhibit H, Schedule 3a, 2 of2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Correctional Center/Sheriff Adm
Organizations Units Percentage Allocation Billed Costs Net Balance
(12) (13) (14) (15) (16)
Juvenile Services 0.00% 0 0 0
Parks & Recreation 0.00% 0 0 0
Plnng. & Community Dp. 0.00% 0 0 0
Prosecuting Attny.-Crim 0.00% 0 0 0
Prosecuting Attny.-Chld 0.00% 0 0 0
Coroner 0.00% 0 0 0
Sheriff 0.00% 0 0 0
Sheriff-Jail 10,574 76.36% 145,115 0 145,115
E9II Jefft:om 1,271 9.18% 17,440 0 17,440
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
I
Cost Object
I
I
Personnel Services
Services and Supplies
Capital Outlay
I
Subtotal
I
Less:
Capital Outlay
General Government
Billed Services
I
Total Allowable Costs
Add Allocated Costs:
I
I
I
I
I
I
I
Total Allocable Costs
I
I
I
I
I
I
Computation of Indirect Costs
Sheriff Adm/Correc/JeffCom
Costs
$0
190,042
$190,042
$0
$190,042
o
o
o
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County AdministrationINon Der
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
(Exhibit H. Schedule 3b,)
$190,042
(Exhibit H-4)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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 of6.67 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.
I Jefferson County Detail Allocation for Fiscal Year 2008
I Equipment Depreciation
Organizations Units Percentage Allocation Billed Costs Net Balance
I (17) (18) (19) (20) (21)
Central Service Costs
County Courthouse
I Castle Hill
Correctional Center
Equipment Depreciation 692,044 100.00% ($100,080) ($100,080)
Facilities Courthouse 4,938 0.71% 714 0 714
Facilities Correctional 6,023 0.87% 871 0 87]
Facilities Castle Hill 5,229 0.76% 756 0 756
Public Services/County Admini1 ],880 0.27% 272 0 272
County AdministrationlNon Del 0 0.00% 0 0 0
Clerk of Board 500 0.07% 72 0 72
Personnel 700 0.10% 101 0 10]
lnfonnation Services 0 0.00% 0 0 0
(}enerallnsurance 0 0.00% 0 0 0
Prosecuting A ttomey 0 0.00% 0 0 0
Auditor Payroll Actg 2,500 0.36% 362 0 362
Auditor-General Ledger 3,750 0.54% 542 0 542
Treasurer's Office 10,011 1.45% 1,448 0 1,448
State Examiner 0 0.00% 0 0 0
Civil Service 0 0.00% 0 0 0
Direct Activities
Assessor 15,110 2.18% 2,185 0 2,185
Auditor-Licensing 20,842 3.01% 3,014 0 3,014
Auditor-Elections 11,806 1.71% 1,707 0 1,707
Board of Equalization 0 0.00% 0 0 0
Clerk of Board 200 0.03% 29 0 29
Commissioners Office 3,864 0.56% 559 0 559
Planning Commission 0 0.00% 0 0 0
Safety & Security 0 0.00% 0 0 0
Cooperative Extension 51,349 7.42% 7,426 0 7,426
District Court 9,727 1.41% 1,407 0 1,407
-
I
I
I
I
I
(Exhibit H, Schedule 4a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2008 I
Equipment Depreciation I
Organizations Units Percentage Allocation Billed Costs Net Balance
(17) (18) (19) (20) (21) I
Juvenile Services 27,640 3.99% 3,997 0 3,997
Parks & Recreation 41,349 5.97% 5,980 0 5,980
Plung. & Community Dp. 8,067 1.l7% 1,167 0 1,167 I
Prosecuting Attny.-Crim 0 0.00% 0 0 0
Prosecuting Attny.-Chld 0 0.00% 0 0 0
Coroner 0 0.00% 0 0 0
Sheriff 297,501 42.99% 43,023 0 43,023
Sheriff-Jail 87,632 12.66% 12,673 0 12,673
E911 JeffCom 0 0.00% 0 0 0
Superior Court 42,512 6.14% 6,148 0 6,148
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 2,733 0.39% 395 0 395
Animal Contrl Services 10,743 1.55% 1,554 0 ],554
Clerk of the Court 25,438 3.68% 3,679 0 3,679
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 4a, 2 of2)
I
I
I
I
I
I
I
I
I
I
I
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Computation of Indirect Costs
Equipment Deprec.
$0
Costs
$0
100,080
$100,080
o
$0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Infonnation Services
Personnel
Clerk of Board
County AdministrationINon De~
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
-
-
-
-
-
-
I
I
I
Total Alloca bIe Costs
I
I
(Exhibit H,.Schedule 4b,)
$100,080
o
o
o
$0
$100,080
County Administritive Description
I
I
I
,
,
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 by the County to maintain all county
owned buildings. Courthouse Maintenance includes expenditures for labor, electric
service, and heat.
Basis of Allocation
The basis of allocation is square footage assigned to each department.
(Exhibit H-5)
-
-
-
-
-
I
I
I
I
I
I
I
I
I
I
I
I
,
-
,
-
-
-
-
-
I
I
,
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Facilities Courthouse
Organizations Units Percentage AIlocation Billed Costs Net Balance
(22) (23) (24) (25) (26)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse 21,231 100.00% ($292,568) ($292,568)
Facilities Correctional 0 0.00% 0 0 0
Facilities Castle Hill 0 0.00% 0 0 0
Public Services/County Adminh 670 3.15% 9,226 0 9,226
County Administration/Non Del 0 0.00% 0 0 0
Clerk of Board III 0.52% 1,523 0 1,523
Personnel 246 1.16% 3,390 0 3,390
Information Services 1,436 6.76% 19,788 0 19,788
Cleneral]nsurance 0 0.00% 0 0 0
Prosecuting Attorney 580 2.73% 7,992 0 7,992
Auditor Payroll Actg ]23 0.58% 1,695 0 1,695
Auditor-Cleneral Ledger 246 1.16% 3,390 0 3,390
Treasurer's Office 1,395 6.57% 19,223 0 19,223
State Examiner 0 0.00% 0 0 0
Civil Service 50 0.24% 689 0 689
Diroct Activities
Assessor 2,017 9.50% 27,794 0 27,794
A uditor- Licensing 1,116 5.26% 15,378 0 15,378
Auditor-Elections 530 2.50% 7,303 0 7,303
Board of Equalization 0 0.00% 0 0 0
Clerk of Board III 0.52% 1,523 0 1,523
Commissioners Office 1,333 6.28% 18,369 0 18,369
Planning Commission 0 0.00% 0 0 0
Safety & Security 0 0.00% 0 0 0
Cooperative Extension 0 0.00% 0 0 0
District Court 2,378 11.20% 32,769 0 32,769
(Exhibit H, Schedule 5a, 1 of2)
(Exhibit H, Schedule Sa, 2 of 2)
I
I
I
I
I
I
I
,
-
-
-
-
,
-
-
-
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Facilities Courthouse
Organizations Units Percentage Allocation Billed Costs Net Balance
(22) (23) (24) (25) (26)
Juvenile Services 1,867 8.79% 25,727 0 25,727
Parks & Recreation 0 0.00% 0 0 0
Plnng. & Community Dp. 0 0.00% 0 0 0
Prosecuting Attny.-Crim 1,841 8.67% 25,369 0 25,369
Prosecuting Attny. -ChId 392 1.85% 5,402 0 5,402
Coroner 0 0.00% 0 0 0
Sheriff 259 1.22% 3,566 0 3,566
Sheriff-Jail 0 0.00% 0 0 0
E9lJ J effCom 0 0.00% 0 0 0
Superior Court 3,144 14.81% 43,324 0 43,324
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% 19,127 0 19,127
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County Administration/Non De,
Public Services/County Admini,
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
I
I
I
I
I
-
I
-
-
-
-
~
-
-
-
I
I
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Govemment
Billed Services
Total Allowable Costs
Add Allocated Costs:
Total Allocable Costs
I
I
Computation of Indirect Costs
Facilities Courthouse
Costs
$137,278
] 46,388
$283,666
$0
$0
$283,666
714
o
o
8,187
$8,902
$292,568
(Exhibit H, Schedule 5b,)
(Exhibit H-6)
I
I
I
I
I
I
-
-
-
-
-
~
-
-
I
I
I
I
I
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..
I
I
I
I
-
I
I
-
-
I
I
I
-
I
I
I
I
I
I
(Exhibit H, Schedule 6a, I of 2)
(Exhibit H, Schedule 6a, 2 of 2)
I
I
I
I
,
I
I
-
-
-
-
-
-
-
-
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
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.-Chld 0.00% 0 0 0
Coroner 0.00% 0 0 0
Sheriff 12,072 46.58% 136,725 0 136,725
Sheriff-Jail 10,574 40.79% 119,754 0 119,754
E91I J effCom 1,271 4.90% 14,392 0 14,392
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 ofthe Court 0.00% 0 0 0
Outside Services 0.00% 0 0 0
Billed Services 0.00% 0 0 0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County AdministrationIN on Der
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Total Allocable Costs
Computation of Indirect Costs
Fad!. Sheriff/Correc/JeffCom
Costs
$105,222
188,332
0
$293,554
$0
$0
$293,554
o
o
o
o
o
$0
$293,554
(Exhibit H, Schedule 6b,)
(Exhibit H-7)
I
I
I
I
I
-
-
II
III
..
II
I~
II
II
I!
I
I
I
I
County Adrninistritive 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 Budget is used by the County to maintain all 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.
I
I
I
I
II
-
-
II
II
II
II
II
I.
II
II
I
I
I
I
(Exhibit H, Schedule 7a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2008
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.-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% 82,330 82,330 0
Water Quality 1,219 5.41% 11,226 11 ,226 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% 73,673 73,673 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% 40,088 40,088 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)
I
I
I
I
II
-
-
II
II
-
II
II
II
11
Ii
I
I
I
I
I
I
I
I
I
-
II
II
II
II
II
II
II
II
II
II
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Computation of Indirect Costs
Facilities Castle Hill
Costs
$104,814
101,747
o
$206,561
$0
o
$0
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Infonnation Services
Personnel
Clerk of Board
County AdministrationINon Der
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
I
I
I
(Exhibit H, Schedule 7b,)
$206,561
o
o
756
o
o
o
$756
$207,317
(Exhibit H-8)
I
I
I
I
I
II
-
III
III
II
II
II
II
II
II
II
I
I
I
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.
I
I
I
I
I
I
I
I
II
II
II
II
II
II
II
!I
I
I
I
(Exhibit H, Schedule 8a, 1 0[2)
Jefferson County Detail Allocation for Fiscal Year 2008
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 7.80 4.75% 3,011 0 3,01 I
Plnng. & Community Dp. 20.77 12.65% 8,018 0 8,018
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
E9 I I JeffCom 0.00 0.00% 0 0 0
Superior Court 0.00 0.00% 0 0 0
Public Health 38.03 23.16% 14,680 0 14,680
Water Quality 5.44 3.31% 2,100 0 2,100
Substance Abuse 0.00 0.00% 0 0 0
Developmental Disabilities 0.00 0.00% 0 0 0
County Fair 0.00 0.00% 0 0 0
Law Library 0.00 0.00% 0 0 0
4-H After School 1.79 1.09% 691 0 691
County Road Admin. 13.95 8.50% 5,385 0 5,385
County Road Design 4.23 2.58% 1,633 0 1,633
County Road Maintenance 34.90 21.25% 13,472 0 13,472
Solid Waste 8.10 4.93% 3,127 0 3,127
Equipment Rental 6.06 3.69% 2,339 0 2,339
Permit Center 3.00 1.83% 1,158 0 1,158
Animal Contrl Services 2.89 1.76% I,II6 0 1,116
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)
I
I
I
I
I
I
II
I
I
II
II
II
II
II
11
11
I
I
I
State Examiner
Treasurerls Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Infonnation Services
Personnel
Clerk of Board
County AdministrationINon De,
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
I
I
I
I
I
I
I
I
I
II
II
II
II
II
Cost Object
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
Total Allocable Costs
:1
I
I
I
I
Computation of Indirect Costs
Public Services/County Adminis
Costs
$44,523
1,771
$46,294
o
$46,294
o
o
9,226
272
o
o
$7,596
$17,093
$63,387
(Exhibit H. Schedule 8b,)
(Exhibit H-9)
I
I
I
I
I
I
I
I
I
II
II
II
II
II
I'
I
I
I
I
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.
I
I
I
I
I
I
I
I
I
II
II
II
II
II
II
!I
I
I
I
(Exhibit H, Schedule 9a, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2008
County AdministrationlNon Departmental
Organizations Units Percentage Allocation Billed Costs Net Balance
(42) (43) (44) (45) (46)
Juvenile Services 869,699 3.63% 9,258 0 9,258
Parks & Recreation 477,963 2.00% 5,088 0 5,088
Plnng. & Community Dp. 1,669,328 6.97% 17,771 0 17,771
Prosecuting Attny.-Crim 733,620 3.06% 7,810 0 7,810
Prosecuting Attny.-Chld 48,708 0.20% 519 0 519
Coroner 32,159 0.13% 342 0 342
Sheriff 3,162,227 13.20% 33,664 0 33,664
Sheriff-Jail 1,402,005 5.85% 14,925 0 14,925
E9l I JeffCom 1,746,275 7.29% 18,590 0 18,590
Superior Court 309,650 1.29% 3,296 0 3,296
Public Health 3,761,359 15.71% 40,042 0 40,042
Water Quality 661,770 2.76% 7,045 0 7,045
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 10,982 0.05% .117 0 117
4-H After School 77,701 0.32% 827 0 827
County Road Admin. 1,866,022 7.79% 19,865 0 19,865
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 799,272 3.34% 8,509 0 8,509
Equipment Rental 1,258,683 5.26% 13,399 0 13,399
Permit Center 170,325 0.71% 1,813 0 1,813
Animal ContrJ Services 225,180 0.94% 2,397 0 2,397
Clerk of the Court 376,999 1.57% 4,013 0 4,013
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 9a, 2 of 2)
I
I
I
I
I
I
I
I
I
II
II
II
I!
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
II
II
II
II
II
il
Cost Object
Computation of Indirect Costs
Connty Administration
Personnel Services
Services and Supplies
Capital Ontlay
Subtotal
Less:
Capital Ontlay
General Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
$0
Costs
$223,985
30,019
o
$254,004
so
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County Administration/Non De]:
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
Total Allocable Costs
I
I
I
(Exhibit H, Schedule 9b.)
946
o
o
o
o
o
o
o
$254,004
$946
$254,950
(Exhibit H-IO)
I
I
I
I
I
I
I
I
I
I
II
II
II
II
II
Ii
I
I
I
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 ofthe Board will be allocated based on the number of full time equivalent staff
in each department/division.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule lOa, I of2)
Jefferson County Detail Allocation for Fiscal Year 2008
Clerk of Board
Organizations Units Percentage Allocation Billed Costs Net Balance
(47) (48) (49) (50) (51)
Juvenile Services 8.32 2.81% 1,840 0 1,840
Parks & Recreation 7.80 2.63% 1,725 0 1,725
Plnng. & Community Dp. 20.77 7.01% 4,594 0 4,594
Prosecuting Attny.-Crim 9.01 3.04% 1,993 0 1,993
Prosecuting Attny.-Chld 0.94 0.32% 208 0 208
Coroner 0.00 0.00% 0 0 0
Sheriff 35.87 12.10% 7,934 0 7,934
Sheriff-Jail 16.11 5.44% 3,563 0 3,563
E911 J effCom 15.94 5.38% 3,526 0 3,526
Superior Court 2.17 0.73% 480 0 480
Public Health 38.03 12.83% 8,411 0 8,411
Water Quality 5.44 1.84% 1,203 0 1,203
Substance Abuse 0.00 0.00% 0 0 0
Developmental Disabilities 0.00 0.00% 0 0 0
County Fair 0.00 0.00% 0 0 0
Law Library 0.00 0.00% 0 0 0
4-H After School 1.79 0.60% 396 0 396
County Road Admin. 13.95 4.71% 3,085 0 3,085
County Road Design 4.23 1.43% 936 0 936
County Road Maintenance 34.90 11.78% 7,719 0 7,719
Solid Waste 8.10 2.73% 1,792 0 1,792
Equipment Rental 6.06 2.04% 1,340 0 1,340
Permit Center 3.00 1.01% 664 0 664
Animal Contrl Services 2.89 0.98% 639 0 639
Clerk of the Court 6.74 2.27% 1,491 0 1,491
Outside Services 0.00 0.00% 0 0 0
Billed Services 0.00 0.00% 0 0 0
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule lOa, 2 of2)
I
I Computation of Indirect Costs
Cost Object Clerk of Board
I
Costs
I Personnel Services $60,232
Services and Supplies 1,391
Capital Outlay 0
I Subtotal $61,623
Less:
I Capital Outlay $0
General Government
Billed Services $0
I Total Allowable Costs $61,623
Add Allocated Costs:
I State Examiner
Treasurer's Office
Auditor-General Ledger
I Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
I Personnel
Clerk of Board
County Administration/Non Der 656
I Public Services/County Adminis 425
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 1,523
I Equipment Depreciation 72
Correctional Center 0
Castle Hill 0
I County Courthouse 1,254 $3,929
Total Allocable Costs $65,552
I
I
I
I
I
I
I (Exhibit H, Schedule lOb,)
Personnel
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2008 and 2009
The personnel function provides personnel support to departments throughout the
County. The Personnel Unit provides uniform policies, screening, testing of new
applicants, employee training and development, compensation, and benefit programs
and labor relation costs.
Basis of Allocation
The Personnel Office will be allocated based on the number of full time equivalent staff
in each department/division.
(Exhibit H-ll)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Personnel
Organizations Units Percentage Allocation Billed Costs Net Balance
(52) (53) (54) (55) (56)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Admini!
County AdministrationINon De(
Clerk of Board
Personnel 295.58 100.00% ($121,819) ($121,819)
Information Services 7.09 2.40% 2,922 0 2,922
General Insurance 0.50 0.17% 206 0 206
Prosecuting Attorney 2.00 0.68% 824 0 824
Auditor Payroll Actg 1.00 0.34% 412 0 412
Auditor-General Ledger 2.00 0.68% 824 0 824
Treasurer1s Office 4.72 1.60% 1,945 0 1,945
State Examiner 0.00 0.00% 0 0 0
Civil Service 0.00 0.00% 0 0 0
Direct Activities
Assessor 10.43 3.53% 4,299 0 4,299
Auditor-Licensing 4.70 1.59% 1,937 0 1,937
Auditor-Elections 2.20 0.74% 907 0 907
Board of Equalization 0.27 0.09% III 0 III
Clerk of Board 1.10 0.37% 453 0 453
Commissioners Office 2.66 0.90% 1,096 0 1,096
Planning Commission 0.50 0.17% 206 0 206
Safety & Security 2.39 0.81% 985 0 985
Cooperative Extension 2.92 0.99% 1,203 0 1,203
District Court 9.04 3.06% 3,726 0 3,726
(Exhibit H, Schedule Ila, 1 of2)
Jefferson County Detail Allocation for Fiscal Year 2008
Personnel
Organizations Units Percentage Allocation Billed Costs Net Balance
(52) (53) (54) (55) (56)
Juvenile Services 8.32 2.81% 3,429 0 3,429
Parks & Recreation 7.80 2.64% 3,215 0 3,215
Plnng. & Community Dp. 20.77 7.03% 8,560 0 8,560
Prosecuting Attny.-Crim 9.01 3.05% 3,713 0 3,713
Prosecuting Attny.-Chld 0.94 0.32% 387 0 387
Coroner 0.00 0.00% 0 0 0
Sheriff 35.87 12.14% 14,783 0 14,783
Sheriff-Jail 16.11 5.45% 6,639 0 6,639
E911 JeffCom 15.94 5.39% 6,569 0 6,569
Superior Court 2.17 0.73% 894 0 894
Public Health 38.03 12.87% 15,673 0 15,673
Water Quality 5.44 1.84% 2,242 0 2,242
Substance Abuse 0.00 0.00% 0 0 0
Developmental Disabilities 0.00 0.00% 0 0 0
County Fair 0.00 0.00% 0 0 0
Law Library 0.00 0.00% 0 0 0
4-H After School 1.79 0.61% 738 0 738
County Road Admin. 13.95 4.72% 5,749 0 5,749
County Road Design 4.23 1.43% 1,743 0 1,743
County Road Maintenance 34.90 11.81% 14,383 0 14,383
Solid Waste 8.10 2.74% 3,338 0 3,338
Equipment Rental 6.06 2.05% 2,498 0 2,498
Permit Center 3.00 1.01% 1,236 0 1,236
Animal Contrl Services 2.89 0.98% 1,191 0 1,191
Clerk of the Court 6.74 2.28% 2,778 0 2,778
Outside Services 0.00 0.00% 0 0 0
Billed Services 0.00 0.00% 0 0 0
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule I la, 2 of2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule lIb,)
(Exhibit H-12)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Information Services
Organizations Units Percentage Allocation Billed Costs Net Balance
(57) (58) (59) (60) (61)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Admini,
County Administration/Non DC(
Clerk of Board
Personnel
Information Services 122.67 100.00% ($666,375) ($666,375)
General Insurance 0.50 0.41% 2,716 0 2,716
Prosecuting Attorney 2.00 1.63% 10,865 0 10,865
Auditor Payroll Actg 1.00 0.82% 5,432 0 5,432
Auditor-General Ledger 2.00 1.63% 10,865 0 10,865
Treasurer's Office 4.72 3.85% 25,640 0 25,640
State Examiner 0.00 0.00% 0 0 0
Civil Service 0.00 0.00% 0 0 0
Direct Activities
Assessor 10.43 8.50% 56,658 0 56,658
Auditor-Licensing 4.70 3.83% 25,532 0 25,532
Auditor-Elections 2.20 1.79% Il,951 0 Il,95I
Board of Equalization 0.27 0.22% 1,467 0 1,467
Clerk of Board 1.10 0.90% 5,975 0 5,975
Commissioners Office 2.66 2.17% 14,450 0 14,450
Planning Commission 0.50 0.41% 2,716 0 2,716
Safety & Security 2.39 1.95% 12,983 0 12,983
Cooperative Extension 0.00 0.00% 0 0 0
District Court 9.04 7.37% 49,108 0 49,108
(Exhibit H, Schedule I2a, 1 of2)
(Exhibit H, Schedule 12a, 2 of 2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Cost Object
I
Personnel Services
Services and Supplies
Capital Outlay
I
I
Subtotal
Less:
Capital Outlay
General Government
Billed Services
I
I
Total Allowable Costs
Add Allocated Costs:
Computation of Indirect Costs
Information Service
Costs
$487,673
496,189
416,858
$1,400,720
$416,858
o
367,357 ($784,215)
$616,505
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County AdministrationINon Der
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
$0
$0
$0
$0
$0
$0
$0
2,922
1,568
6,563
2,737
o
o
19,788
o
o
o
16,292 49,870
I
I
I
I
I
Total Allocable Costs
I
I
I
I
I
I
I
$666,375
(Exhibit H, Schedule 12b,)
(Exhibit H-13)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31, 2008 and 2009
(;eneralInsurance
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 fuII time equivalent personnel in each
department/division excluding the Road, Solid Waste, DCD, H&HS, Animal Svs. and ER
& R Funds.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
(;eneraIInsurance
Organizations Units Percentage Allocation Billed Costs Net Costs
(62) (63) (64) (65) (66)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Adminii
County Administration/Non Del
Clerk of Board
Personnel
Information Services
General Insurance 185.98 100.00% ($283,695) ($283,695)
Prosecuting Attomey 2.00 1.08% 3,051 0 3,051
Auditor Payroll Actg 1.00 0.54% 1,525 0 1,525
Auditor-General Ledger 2.00 1.08% 3,051 0 3,051
Treasurer's Office 4.72 2.54% 7,200 0 7,200
State Examiner 0.00 0.00% 0 0 0
Civil Service 0.00 0.00% 0 0 0
Direct Activities
Assessor 10.43 5.61% 15,910 0 15,910
Auditor-Licensing 4.70 2.53% 7,169 0 7,169
Auditor-Elections 2.20 1.18% 3,356 0 3,356
Board of Equalization 0.27 0.15% 412 0 412
Clerk of Board 1.10 0.59% 1,678 0 1,678
Commissioners Office 2.66 1.43% 4,058 0 4,058
Planning Commission 0.50 0.27% 763 0 763
Safety & Security 2.39 1.29% 3,646 0 3,646
Cooperative Extension 2.92 1.57% 4,454 0 4,454
District Court 9.04 4.86% 13,790 0 13,790
(Exhibit H, Schedule 13a, I of2)
Jefferson County Detail Allocation for Fiscal Year 2008
General Insurance
Organizations Units Percentage Allocation Billed Costs Net Costs
(62) (63) (64) (65) (66)
Juvenile Services 8.32 4.47% 12,691 0 12,691
Parks & Recreation 0.00 0.00% 0 0 0
Plnng. & Community Dp. 0.00 0.00% 0 0 0
Prosecuting Attny.-Crim 9.01 4.84% 13,744 0 13,744
Prosecuting Attny.-Chld 0.94 0.51% 1,434 0 1,434
Coroner 0.00 0.00% 0 0 0
Sheriff 35,87 19.29% 54,716 0 54,716
Sheriff-Jail 16,1\ 8,66% 24,574 0 24,574
E91 I JeffCom 15.94 8.57% 24,315 0 24,315
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 1.79 0.96% 2,730 0 2,730
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 ContrJ 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 l3a, 20f2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Computation of Indirect Costs
General Insurance
Cost Object
Costs
$0
496,695
o
Personnel Services
Services and Supplies
Capital Outlay
I
I
I
I
I
I
I
I
$496,695
Subtotal
Less:
Capital Outlay
General Government
Billed Services
$0
1,559
217,621
($219,180)
$277,515
Total Allowable Costs
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Personnel
Clerk of Board
County AdministrationINon De]:
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
2,716
206
III
2,954
193
o
o
o
o
o
o
o
$6,180
$283,695
I
I
Total Allocable Costs
I
I
I
I
I
I
(Exhibit H, Schedule 13b,)
(Exhibit H-14)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Prosecuting Attorney
Organizations Units Percentage Allocation Billed Costs Net Costs
(67) (68) (69) (70) (71)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Admini,
County AdministrationINon Del
Clerk of Board
Personnel
Information Services
(}enerallnsurance
Prosecuting Attorney 111.0 100.00% ($195,376) (5195,376)
Auditor Payroll Actg 1.0 0.90% 1,760 0 1,760
Auditor-(}eneral Ledger 0.0 0.00% 0 0 0
Treasurer's Office 1.0 0.90% 1,760 0 1,760
State Examiner 0.0 0.00% 0 0 0
Civil Service 0.0 0.00% 0 0 0
Direct Activities
Assessor 2.0 1.80% 3,520 0 3,520
Auditor-Licensing 0.0 0.00% 0 0 0
Auditor-Elections 1.5 1.35% 2,640 0 2,640
Board of Equalization 0.0 0.00% 0 0 0
Clerk of Board 0.0 0.00% 0 0 0
Commissioners Office 39.0 35.14% 68,646 0 68,646
Planning Commission 1.5 1.35% 2,640 0 2,640
Safety & Security 0.0 0.00% 0 0 0
Cooperative Extension 1.0 0.90% 1,760 0 1,760
District Court 0.0 0.00% 0 0 0
(Exhibit H, Schedule 14a, I of 2)
Jefferson County Detail Allocation for Fiscal Year 2008
Prosecuting Attorney
Organizations Units Percentage Allocation BiIIed 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% 72,166 0 72,166
Prosecuting Attny.-Crim 0.0 0.00% 0 0 0
Prosecuting Attny.-Ch1d 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 JeOCom 0.0 0.00% 0 0 0
Superior Court 0.0 0.00% 0 0 0
Public Health 4.0 3.60% 7,041 0 7,041
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% 3,520 0 3,520
County Road Design 1.0 0.90% 1,760 0 1,760
County Road Maintenance 1.0 0.90% 1,760 0 1,760
Solid Waste 1.0 0.90% 1,760 0 1,760
Equipment Rental 0.0 0.00% 0 0 0
Permit Center 14.0 12.61% 24,642 0 24,642
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, 2of2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
State Examiner
Treasurer's Office
Auditor-(}eneral Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Persormel
Clerk of Board
County AdministrationINon Der
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
I
I
Cost Object
I
I
I
Personnel Services
Services and Supplies
Capital Outlay
Subtotal
Less:
Capital Outlay
(}eneral (}overnment
Billed Services
I
Total Allowable Costs
Add Allocated Costs:
I
I
I
I
I
I
I
Total Allocable Costs
I
I
I
I
I
I
Computation of Indirect Costs
Prosecutin2 Attrny.
$9,188
609,264
$0
3,051
10,865
824
442
1,745
o
o
o
7,992
o
o
o
6,580
(Exhibit H, Schedule 14b,)
Costs
$740,866
32,275
9,188
$782,329
($618,452)
$163,877
$31,499
$195,376
(Exhibit H-15)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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
Office.
Basis of Allocation
The Payroll Accounting function with be allocated to each department/division based on
the number offull time equivalent personnel.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(ExhibitH, Schedule 15a, lof2)
(ExhibitH, Schedule 15a, 2 of2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Auditor Payroll Accounting
Organizations Units Percentage Allocation Billed Costs Net Costs
(72) (73) (74) (75) (76)
Juvenile Services 8.32 2.78% 2,166 0 2,166
Parks & Recreation 7.80 2.61% 2,031 0 2,031
Plnng. & Community Dp. 20.77 6.95% 5,407 0 5,407
Prosecuting Attny.-Crim 9.01 3.01% 2,346 0 2,346
Prosecuting Attny.-Chld 0.94 0.31% 245 0 245
Coroner 0.00 0.00% 0 0 0
Sheriff 35.87 12.00% 9,338 0 9,338
Sheriff-Jail 16.Il 5.39% 4,194 0 4,194
E911 JeOCom 15.94 5.33% 4,150 0 4,150
Superior Court 2.17 0.73% 565 0 565
Public Health 38.03 12.72% 9,901 0 9,901
Water Quality 5.44 1.82% 1,416 0 1,416
Substance Abuse 0.00 0.00% 0 0 0
Developmental Disabilities 0.00 0.00% 0 0 0
County Fair 0.00 0.00% 0 0 0
Law Library 0.00 0.00% 0 0 0
4-H After School 1.79 0.60% 466 0 466
County Road Admin. 13.95 4.67% 3,632 0 3,632
County Road Design 4.23 1.41% 1,101 0 1,101
County Road Maintenance 34.90 11.67% 9,086 0 9,086
Solid Waste 8.10 2.71% 2,109 0 2,109
Equipment Rental 6.06 2.03% 1,518 0 1,578
Permit Center 3.00 1.00% 781 0 781
Animal Contrl Services 2.89 0.97% 752 0 752
Clerk of the Court 6.74 2.25% 1,755 0 1,755
Outside Services 14.00 4.68% 3,645 0 3,645
Billed Services 0.00 0.00% 0 0 0
I Computation of Indirect Costs
Cost Object Auditor Payroll
I Costs
Personnel Services $60,176
I Services and Supplies 4,175
Capital Outlay
I Subtotal $64,351
Less:
Capital Outlay $0
I (}eneral (}overnment
Billed Services $0
I Total Allowable Costs $64,351
Add Allocated Costs:
I State Examiner
Treasurer's Office
Auditor-(}eneral Ledger
I Auditor Payroll Actg
Prosecuting Attorney 1,760
General Insurance 1,525
Information Services 5,432
I Persormel 412
Clerk of Board 221
County AdministrationINon Der 685
I Public Services/County Adminis 0
Facilities Castle Hill 0
Facilities Correctional 0
Facilities Courthouse 1,695
I Equipment Depreciation 362
Correctional Center 0
Castle Hill 0
I County Courthouse 1,395 $13,488
Total Allocable Costs $77 ,839
I
I
I
I
I
I
(Exhibit H, Schedule 15b,)
I
(Exhibit H-16)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Auditor General Ledger Accounting
Organizations Units Percentage Allocation Billed Costs Net Costs
(77) (78) (79) (80) (81)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Adminh
County AdministrationlNon Del
Clerk of Board
Personnel
Information Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-(}eneral Ledger 16,775 100.00% ($156,534) ($156,534)
Treasurer1s Office 62 0.37% 579 0 579
State Examiner 0 0.00% 0 0 0
Civil Service 3 0.02% 28 0 28
Direct Aetivities
Assessor 94 0.56% 877 0 877
Auditor-Licensing 40 0.24% 373 0 373
Auditor-Elections ISO 0.89% 1,400 0 1,400
Board of Equalization 10 0.06% 93 0 93
Clerk of Board 31 0.18% 289 0 289
Commissioners Office 140 0.83% 1,306 0 1,306
Planning Commission 25 0.15% 233 0 233
Safety & Security 72 0.43% 672 0 672
Cooperative Extension 433 2.58% 4,041 0 4,041
District Court 1,165 6.94% 10,871 0 10,871
(Exhibit H, Schedule 16a, 1 of2)
I
Jefferson County Detail Allocation for Fiscal Year 2008
Auditor General Ledger Accounting
Organizations Units Percentage Allocation Billed Costs Net Costs
(77) (78) (79) (80) (81)
Juvenile Services 539 3.21% 5,030 0 5,030
Parks & Recreation 677 4.04% 6,317 0 6,317
Plnng. & Community Dp. 346 2.06% 3,229 0 3,229
Prosecuting Attny.-Crim 219 1.31% 2,044 0 2,044
Prosecuting Attny.-Chld 20 0.12% 187 0 187
Coroner 38 0.23% 355 0 355
Sheriff 862 5.14% 8,044 0 8,044
Sheriff-Jail 295 1.76% 2,753 0 2,753
E911 JeOCom 414 2.47% 3,863 0 3,863
Superior Court 871 5.19% 8,128 0 8,128
Public Health 1,335 7.96% 12,457 0 12,457
Water Quality 248 1.48% 2,314 0 2,314
Substance Abuse 0 0.00% 0 0 0
Developmental Disabilities 0 0_00% 0 0 0
County Fair 290 1.73% 2,706 0 2,706
Law Library 14 0.08% 131 0 131
4-H After School 68 0.41% 635 0 635
County Road Admin. 1,044 6.22% 9,742 0 9,742
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 591 3.52% 5,515 0 5,515
Equipment Rental 1,025 6.11% 9,565 0 9,565
Permit Center 24 0.14% 224 0 224
Animal Contrl Services 250 1.49% 2,333 0 2,333
Clerk of the Court 1,815 10.82% 16,937 0 16,937
Outside Services 3,565 21.25% 33,266 0 33,266
Billed Services 0 0.00% 0 0 0
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule 16a, 2 of2)
I
I
Computation of Indirect Costs
Auditor-General Ld2.
Cost Object
I
Costs
$124,346
8,350
Personnel Services
Services and Supplies
Capital Outlay
I
$132,696
Subtotal
I
Less:
Capital Outlay
(}eneral (}overnment
Billed Services
$0
I
$0
$132,696
Total Allowable Costs
I
Add Allocated Costs:
State Examiner
Treasurer's Office
Auditor-(}eneral Ledger
Auditor Payroll Actg
Prosecuting Attorney
(}eneral Insurance
Information Services
Persormel
Clerk of Board
County AdministrationINon Der
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
I
521
o
3,051
10,865
824
442
1,413
o
o
o
3,390
542
o
o
2,791
I
I
I
I
$23,838
$156,534
I
Total Allocable Costs
I
I
I
I
I
I
(Exhibit H, Schedule 16b,)
I
Treasurer
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
County Administritive Description
Jefferson County
Central Service Cost Allocation Plan
For fiscal years ended December 31,2008 and 2009
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.
(ExhibitH-17)
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Treasurer
Organizations Units Percentage Allocation Billed Costs Net Costs
(82) (83) (84) (85) (86)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Admini,
County AdministrationINon Del
Clerk of Board
Personnel
Information Services
(}eneral Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-(}eneral Ledger
Treasurer's Office 10,520 100.00% ($202,146) ($202,146)
State Examiner 0 0.00% 0 0 0
Civil Service 0 0.00% 0 0
Direct Activities
Assessor 36 0.34% 692 0 692
Auditor-Licensing 403 3.83% 7,744 0 7,744
Auditor-Elections 21 0.20% 404 0 404
Board of Equalization 0 0.00% 0 0 0
Clerk of Board 0 0.00% 0 0 0
Commissioners Office 18 0.17% 346 0 346
Planning Commission 0 0.00% 0 0 0
Safety & Security 0 0.00% 0 0 0
Cooperative Extension 66 0.63% 1,268 0 1,268
District Court 530 5.04% 10,184 0 10,184
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule 17a, 1 of 2)
I
Jefferson County Detail Allocation for Fiscal Year 2008
Treasurer
Organizations Units Percentage AIIoeation Billed Costs Net Costs
(82) (83) (84) (85) (86)
Juvenile Services 99 0.94% 1,902 0 1,902
Parks & Recreation 386 3.67% 7,417 0 7,417
Plnng. & Community Dp. 901 8.56% 17,313 0 17,313
Prosecuting Atlny.-Crim 33 0.31% 634 0 634
Prosecuting Atlny.-Chld 11 0.10% 211 0 211
Coroner 3 0.03% 58 0 58
Sheriff 230 2.19% 4,420 0 4,420
Sheriff-Jail 46 0.44% 884 0 884
E911 JeffCom 114 1.08% 2,191 0 2,191
Superior Court 1 0.01% 19 0 19
Public Health 1,904 18.10% 36,586 0 36,586
Water Quality 80 0.76% 1,537 0 1,537
Substance Abuse 0 0.00% 0 0 0
Developmental Disabilities 0 0.00% 0 0 0
County Fair 397 3.77% 7,629 0 7,629
Law Library 42 0.40% 807 0 807
4-H After School 3 0.03% 58 0 58
County Road Admin. 230 2.19% 4,420 0 4,420
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 1,538 14.62% 29,553 0 29,553
Equipment Rental 168 1.60% 3,228 0 3,228
Permit Center 542 5.15% 10,415 0 10,415
Animal Contrl Services 393 3.74% 7,552 0 7,552
Clerk of the Court 440 4.18% 8,455 0 8,455
Outside Services 1,885 17.92% 36,221 0 36,221
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 17a, 2 of 2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule 17b,)
I
(Exhibit H-18)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
State Examiner
Organizations Units Percentage Allocation Billed Costs Net Costs
(87) (88) (89) (90)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Admini,
County AdministrationINon Del
Clerk of Board
Personnel
1nformation Services
General Insurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner 22,341,402 100.00% ($52,600) ($52,600)
Civil Service 2,207 0.01% 5 0 5
Direct Activities
Assessor 612,084 2.74% 1,441 0 1,441
Auditor-Licensing 273,567 1.22% 644 0 644
Auditor-Elections 269,523 1.21% 635 0 635
Board of Equalization 6,755 0.03% 16 0 16
Clerk of Board 61,622 0.28% 145 0 145
Commissioners Office 297,115 1.33% 700 0 700
Planning Commission 22,172 0.10% 52 0 52
Safety & Security 137,085 0.61% 323 0 323
Cooperative Extension 365,698 1.64% 861 0 861
District Court 633,647 2.84% 1,492 0 1,492
(Exhibit H, Schedule 18a, 1 of 2)
Jefferson County Detail Allocation for Fiscal Year 2008
State Examiner
Organizations Units Percentage Allocation Billed Costs Net Costs
(87) (88) (89) (90)
Juvenile Services 869,699 3.89% 2,048 0 2,048
Parks & Recreation 477,963 2.14% 1,125 0 1,125
Plnng. & Community Dp. 1,669,328 7.47% 3,930 0 3,930
Prosecuting Attny.-Crim 733,620 3.28% 1,727 0 1,727
Prosecuting Attny.-Chld 48,708 0.22% Il5 0 115
Coroner 32,159 0.14% 76 0 76
Sheriff 3,162,227 14.15% 7,445 0 7,445
Sheriff-Jail 1,402,005 6.28% 3,301 0 3,301
E911 JeOCom 1,746,275 7.82% 4,111 0 4,111
Superior Court 309,650 1.39% 729 0 729
Public Health 3,761,359 16.84% 8,856 0 8,856
Water Quality 661,770 2.96% 1,558 0 1,558
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 10,982 0.05% 26 0 26
4-H After School 77,701 0.35% 183 0 183
County Road Admin. 1,866,022 8.35% 4,393 0 4,393
County Road Design 0 0.00% 0 0 0
County Road Maintenance 0 0.00% 0 0 0
Solid Waste 799,272 3.58% 1,882 0 1,882
Equipment Rental 1,258,683 5.63% 2,963 0 2,963
Permit Center 170,325 0.76% 401 0 401
Animal Contrl Services 225,180 1.01% 530 0 530
Clerk ofthe Court 376,999 1.69% 888 0 888
Outside Services 0 0.00% 0 0 0
Billed Services 0 0.00% 0 0 0
(Exhibit H, Schedule 18a, 2of2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Cost Object
I
I
Personnel Services
Services and Supplies
Capital Outlay
I
Subtotal
I
Less:
Capital Outlay
(}eneral (}overnment
Billed Services
I
Total Allowable Costs
Add Allocated Costs:
I
Computation of Indirect Costs
State Examiner
Costs
$0
52,046
0
$52,046
$0
$0
$52,046
State Examiner
Treasurer's Office
Auditor-General Ledger
Auditor Payroll Actg
Prosecuting Attorney
General Insurance
Information Services
Persormel
Clerk of Board
County AdministrationINon Der
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
I
I
I
I
I
Total Allocable Costs
I
I
I
I
I
I
I
o
o
o
o
o
o
o
o
554
o
o
o
o
o
o
o
o
$554
$52,600
(Exhibit H. Schedule 1Eb,)
(Exhibit H-19)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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 alIocation is the number of fulI time equivalent personnel within the Sheriffs
Office.
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Civil Service
Organizations Units Percentage Allocation Billed Costs Net Costs
(1) (2) (3) (4) (5)
Central Service Costs
County Courthouse
Castle Hill
Correctional Center
Equipment Depreciation
Facilities Courthouse
Facilities Correctional
Facilities Castle Hill
Public Services/County Admini,
County AdministrationINon Del
Clerk of Board
Personnel
Information Services
(}enerallnsurance
Prosecuting Attorney
Auditor Payroll Actg
Auditor-General Ledger
Treasurer's Office
State Examiner
Civil Service 52 100.00% ($2,953) ($2,953)
Direct Activities
Assessor 0.0 0.00% 0 0 0
Auditor-Licensing 0.0 0.00% 0 0 0
Auditor- Elections 0.0 0.00% 0 0 0
Board of Equalization 0.0 0.00% 0 0 0
Clerk of Board 0_0 0.00% 0 0 0
Commissioners Office 0.0 0.00% 0 0 0
Planning Commission 0_0 0.00% 0 0 0
Safety & Security 0.0 0.00% 0 0 0
Cooperative Extension 0.0 0.00% 0 0 0
District Court 0.0 0.00% 0 0 0
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Exhibit H, Schedule 19a, 1 of2)
(Exhibit H, Schedule 19a, 2 of 2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Detail Allocation for Fiscal Year 2008
Civil Service
Organizations Units Percentage Allocation Billed Costs Net Costs
(1) (2) (3) (4) (5)
Juvenile Services 0.0 0.00% 0 0 0
Parks & Recreation 0.0 0.00% 0 0 0
Plnng. & Community Dp. 0.0 0.00% 0 0 0
Prosecuting Attny.-Crim 0.0 0.00% 0 0 0
Prosecuting Attny.-Chld 0.0 0.00% 0 0 0
Coroner 0.0 0.00% 0 0 0
Sheriff 35.9 69.01% 2,038 0 2,038
Sheriff-Jail 16.1 30.99% 915 0 915
E911 JeOCom 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
B ilIed Services 0.0 0.00% 0 0 0
I
I
Cost Object
I
Personnel Services
Services and Supplies
Capital Outlay
I
I
I
Subtotal
Less:
Capital Outlay
(}eneral Government
Billed Services
Total Allowable Costs
Add Allocated Costs:
I
Computation of Indirect Costs
Civil Service
Costs
$0
2,207
o
$0
o
$2,207
$0
$2,207
State Examiner
Treasurer's Office
Auditor-(}eneral Ledger
Auditor Payroll Actg
Prosecuting Attorney
(}eneral Insurance
Information Services
Personnel
Clerk of Board
County AdministrationlNon Der
Public Services/County Adminis
Facilities Castle Hill
Facilities Correctional
Facilities Courthouse
Equipment Depreciation
Correctional Center
Castle Hill
County Courthouse
I
I
I
I
I
I
Total Allocable Costs
I
I
I
I
I
I
5
o
28
o
o
o
o
o
o
23
o
o
o
689
o
o
o
o
$746
$2,953
(Exhibit H, Schedule 19b,)
(Exhibit I)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
DESCRIPTION OF DIRECT OPERATING DEPARTMENTS
WITHIN THE COUNTY
The following narrative describes the general function and purpose of the various direct
operating departments within the County. The Exhibit 1-4 schedules also show the
administrative costs within the Sheriff's Department.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Program Description
Assessor
The Assessor is responsible for the establishment and maintenance of standards and
procedures for the appraisal of real and personal property for ad-valorem tax purposes.
The Assessor is- also responsible for maintaining a mapping system reflecting new plats;
segregations and mergers of real property; changes to roads, streets, alleys, and highways.
The Assessor's Office certifies values and taxes to the County Treasurer for collection and
maintains accurate records of same. Other areas of responsibility include the
coordination of data processing and assisting in the design of Electronic Data Processing
systems for staff supervision, training, and forms control.
Auditor-Licensing and Elections
The Auditor activity includes the auto license and elections function. These functions are
considered a direct cost objective of the County and are not considered an indirect cost
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 stafftestity and submit exhibits and issue decisions on appeals.
(Exhibit 1-1)
(Exhibit 1-2)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Program Description
Clerk of the Board
The Clerk of the Board is responsible for recording the minutes for the County
Commissioners. The administrative support provided to the departments is included as
an indirect costs.
Commissioners Office
The Jefferson County Board of County Commissioners is responsible for providing
legislative and administrative services to Jefferson County. The purpose of this
department is to identify and clarify the needs of the people, to insure that Jefferson
County responds to those needs and to provide administration to carry out this work
efficiently and cost effectively.
Planning Commission
The Planning Commission performs an oversight function for planning within the
County.
County Administrator
The County Administrator serves as the administrative head of the County, and is
responsible for implementing policies and programs of the BOCC along with the
administration of all Board departments.
Cooperative Extension
The Cooperative Extension Program provides the resources of Washington State
University College of Agriculture and Home Economics to the citizens of Jefferson
County. The services are provided by extension agents, support staff and Washington
State extension specialists that are located within the County.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Program Description
District Court
The Court opens cases within the District Court. Normally, each case is scheduled for
adjudication before a judge or jury. Administrative functions of the Court include:
scheduling court appearance dates, issuing notices, summonses and warrants as ordered
by judges, recording dispositions, and performing cashiering services. The bailiffs'
primary functions are to maintain order in the court rooms and to escort prisoners.
Juvenile Services
The primary function of this program is to provide counseling to problem youth and to
make arrangements to house youth who will be detained to insure their availability for
court, to protect the community or the youth, and as punishment for their offenses.
Parks and Recreation
The Parks and Recreation Program provides ground maintenance, custodial support and
other services upon request by community groups for recreational activities and special
events. It provides recreational programs for the residents of Jefferson County to include
a gymnasium, adult and youth activities, safety programs and additional requested self-
supporting programs. It also provides recreational and social programs for Jefferson
County Senior Citizens.
Planning and Community Development
The Planning Department provides service to the public dealing with all and use controls.
To a large extent the efforts are directed at the permitting process, such as Subdivisions
and Zoning. With the recognition of a large urban unincorporated population, providing
development controls and coordination through our "lead agency" status requires the
greatest expenditure of Planning that will allow the County to grow along logical
guidelines. This dictates that Long Range Planning, Community Development, and the
permit/process must be coordinated to facilitate better services and allocation of scarce
resources.
(Exhibit 1-3)
Sheriff
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Program Description
Prosecutor
The Prosecutor protects life and property; and maintains law and order through
enforcement of criminal law and traffic ordinances. The Prosecutor prosecutes and
represents the State in all criminal matters occurring within Jefferson County. This
represents the costs of the Criminal Prosecutor's Office and is considered a direct cost of
the County. The Prosecutor's Office listed under Central Service Costs is the Civil
Prosecutor's Office and is considered an indirect cost of the County.
Prosecuting Attorney Child Support
The Prosecutor Non-Support represents the cost of the prosecution function related to
child support enforcement. This progtarn provides a legal means for parents with
children to receive child support payments from absent parents that are unwilling to pay.
The program is funded through the State of Washington with Federal Funds.
Coroner
Investigation of all deaths in Jefferson County come under the jurisdiction ofthe 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.
The Sheriffs Office IS the legal enforcement body of the County. It includes the
following functions:
Civil: The Civil Division serves all civil processes and enforces all court orders and
judgments. It serves all subpoenas and warrants for the Prosecuting Attorney's Office.
Investigative: The Investigative Division develops information and conducts
investigations of criminal activities within Jefferson County.
Patrol: The Patrol Division provides routine police patrol services for all unincorporated
areas of Jefferson County, 24 hours per day, 365 days per year.
Staff SUDDort: The Staff Support Division is responsible for the administrative and
supportive services of the Sheriffs Department.
(Exhibit 1-4)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Jail Rates for Fiscal Year 2008
Per Diem Rate for Housing Contract Prisoners
Jail Costs
Less: Hosp/AmbuURxINurse
EHM paid by inmates
Rm/board paid by other agencies
2008 PT Jail Payments
Costs Allocated From Sheriffs Office
Cost Allocated from County-wide
Total
Costs
$1,402,004
(12,757)
(7,048)
(11,427)
(221,354)
151,162
426,804
$1,727,385
Average Daily Population (2008)
Multiplied by 365 Days
Total Jail Costs
45.5
16,608
$1,727,385
Per Diem Rate
(Costs Divided by Population)
$104.01
(ExhlbiIH, Schedule A)
(Exhlbill-4. Schedule B)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Jail Rates for Fiscal Year 2008
Annual Fringe Services &
Sheriff's Executive Office Salary Benefits Supplies Total
Sheriff $75,208 $11,006 $12,964 $99,178
Administrative Secretary 44,326 $14,046 $12,964 71,336
Receptionist\Data Entry 127,019 $48,349 $38,892 214,260
Total $246,553 $73,401 $64,820 $384,774
Annual Fringe Services &
Legal Services Salary Benefits Supplies Total
Chief Civil Deputy/Clerk $59,970 $15,018 $12,964 $87,952
Total $59,970 $15,018 $12,964 $87,952
Percentage of Sheriff's Administrative Office Applicable to Jail
Jail Allocable
Percenta2e To Jail
37.00% $142,366
10.00% 8,795
$151,162
Cost Centers
Sheriffs Executive Office
Legal Services
Total
Total Costs
$384,774
87,952
$472,726
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Program Description
Sheriff Jail: The Sheriff Jail Division is managed by the Jefferson County Sheriff's
Department under the authority of the laws of the State of Washington that govern the
operation of jails. It provides jail services for pre and post trial prisoners for the State by
law, the City of Port Townsend and to other cities and counties by mutual agreement. Jail
services are provided to any government agency with legal authority to have custody of
prisoners while they are in transit thtough 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 91l-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, W1C 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 1-5)
(Exhibit 1-6)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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. The fair has continued to grow in
attendance, exhibits, and total number of entries requiring more premium money, labor,
and security to adequately handle the fair.
Law Library
This represents the cost of maintaining a law library within the County.
County Roads
The Roads Cost Center is comprised of the following functions:
County Road Administration: The County Road Administration provides management
and support for the other functions of the Road Department.
County Road Design Construction: The County Construction provides improvement,
through construction projects, sections of the County Road System which, by priority
analysis, are indicated to be most cost effective, thereby carrying out the annual element
of the long range program in keeping with the program goals to provide cost effective
improvements which will improve safety, provide increased capacity and accessibility
and reduce upkeep costs.
County Road Facilities: The County Road Facilities provides for and maintains a
physical plant for the Department. The general objective of the program is then to
provide adequate, well maintained facilities. This is an indirect cost function and is
allocated to the various buildings.
County Road Maintenance: The County Road Maintenance provides maintenance service
on County roads by graveling and patching roadway surfaces, cleaning and replacement
of drainageways and structures, inspection and repair of bridges, snow removal and
sanding, and sign replacement.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
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 Sheriffs Department
serves the public by providing protection from stray animals and housing animals that do
not have homes.
(Exhibit 1-7)
(Exhibit 1-8)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Jefferson County Program Description
Clerk of the Court
The Clerk of Court serves the public by supporting the Superior Court, Juvenile Superior
Court, and the Court Commissioner. The Clerk of Court provides service to the public at
the counter and provides services to the Superior Court Judges and the Commissioners.
Outside Users
Outside Users are entities outside the County government that have hot been specifically
listed and are provided some indirect services.
Billed Users
Billed Users are entities in and outside the County government that have been charged for
services provided by the county.