Central Service Cost Allocation Plan...financial services & int audit 0 0 0 0 28,823 0 0 0 1,680 50,746 5,488 57,845 88,230 3,977 24,400 payroll 0 0 0 0 3,203 0 0 0 0 5,638 887 5,643

Central Service Cost Allocation Plan For 2016

Clark County Washington

Representing costs for the year ending December 31, 2014

Table of Contents

Introduction ....................................................................................................................... 5

Methodology...................................................................................................................... 6

Certificate of Cost Allocation Plan .................................................................................. 7

Summary of Costs and Rates by Operating Departments ............................................ 9

Summary of Cost Allocation “Step Down”..................................................................... 13

Allocated Cost Detail by Central Service Department................................................... 19 County Courthouse .................................................................................................... 20 Franklin Building......................................................................................................... 24 Corrections Center ..................................................................................................... 28 Juvenile Center .......................................................................................................... 32 Public Service Center................................................................................................. 36 1408 Franklin Building................................................................................................ 40 Pepsi Building ............................................................................................................ 44 Bond Interest .............................................................................................................. 48 Equipment Depreciation ............................................................................................. 52 Building Maintenance ................................................................................................. 56 Office of Budget ......................................................................................................... 60 Information Services - Ops/Prog/Sys ......................................................................... 64 Information Services - Network ................................................................................. 68 Information Services – FMS (Oracle .......................................................................... 72 Human Resources ..................................................................................................... 76 Financial Services & Internal Audit ............................................................................ 80 Payroll Accounting ..................................................................................................... 84 Treasurer-Indirect....................................................................................................... 88 Records ...................................................................................................................... 92 Purchasing ................................................................................................................. 96 Printing/Mail Room ..................................................................................................... 100 Telecommunications .................................................................................................. 104 Prosecuting Attorney .................................................................................................. 108 Public Information and Outreach................................................................................ 112

Cost Allocation by Operating Department...................................................................... 117 Assessment................................................................................................................ 118 Auditor-Auto License & Recording ............................................................................. 119 Treasurer-Direct ......................................................................................................... 120 Board of Equalization ................................................................................................. 121 Community Support ................................................................................................... 122 County Clerk .............................................................................................................. 123 District Court .............................................................................................................. 124 Superior Court ............................................................................................................ 125 Juvenile ...................................................................................................................... 126 Sheriff ......................................................................................................................... 127 Sheriff Civil Support ................................................................................................... 128 Sheriff Exec/Admin..................................................................................................... 129 Jail .............................................................................................................................. 130 Prosecuting Attorney-Direct ....................................................................................... 131 PA-Child Support ....................................................................................................... 132 Medical Examiner....................................................................................................... 133 Commissioners .......................................................................................................... 134 Countywide Services.................................................................................................. 135 Land Conservation ..................................................................................................... 136 Contingency ............................................................................................................... 137 Loss Control ............................................................................................................... 138

ESA (Endangered Species) ....................................................................................... 139 Cable Television......................................................................................................... 140 Coop Extension Services ........................................................................................... 141 Indigent Defense ........................................................................................................ 142 Lewis & Clark Railroad ............................................................................................... 143 Corrections ................................................................................................................. 144 Department of Environmental Services...................................................................... 145 Parks .......................................................................................................................... 146 Auditor’s O&M Fund ................................................................................................... 147 County Fair................................................................................................................. 148 EMS Fund .................................................................................................................. 149 Radio Communications .............................................................................................. 150 GIS ............................................................................................................................. 151 Tri-Mountain Golf ....................................................................................................... 152 Special Law Enforcement .......................................................................................... 153 911 Tax Fund ............................................................................................................. 154 Community Development

Administration ...................................................................................................... 155 Development Review ........................................................................................... 156 Engineering .......................................................................................................... 157 Inspection ............................................................................................................. 158 Development Services ......................................................................................... 159 Long-Range Planning........................................................................................... 160 Customer Service................................................................................................. 161 Animal Control...................................................................................................... 162 Building ................................................................................................................ 163 Code Enforcement ............................................................................................... 164 Fire Marshal ......................................................................................................... 165

Public Works Transportation ...................................................................................................... 166 Administration ...................................................................................................... 167 Road Operations .................................................................................................. 168

Camp Bonneville ........................................................................................................ 169 Special Investigation .................................................................................................. 170 Narcotics Task Force ................................................................................................. 171 Child Justice Center ................................................................................................... 172 Veterans Assistance .................................................................................................. 173 Victim Witness............................................................................................................ 174 Metropolitan Parks District......................................................................................... 175 Community Services .................................................................................................. 176 Solid Waste ................................................................................................................ 177 Clean Water Fund ...................................................................................................... 178 Wastewater Operations.............................................................................................. 179 Elections..................................................................................................................... 180 Equipment Rental & Revolving (ER&R) ..................................................................... 181 Technology Equipment Rental & Revolving (TER&R) ............................................... 182 Central Stores ............................................................................................................ 183 Facilities Management ............................................................................................... 184 Mosquito Control District ............................................................................................ 185 Regional Transportation Council ................................................................................ 186 Southwest Washington Clean Air Agency (SWCAA) ................................................. 187 Health Department ..................................................................................................... 188 Emergency Management ........................................................................................... 189 Law Library................................................................................................................. 190 CRESA ....................................................................................................................... 191 Other Agencies .......................................................................................................... 192

Second Year of 2015-2016 Biennial Budget Central Service Allocation Plan for Clark County

Based on the Year 2014

Introduction This Central Service Cost Allocation Plan is prepared in accordance with applicable Federal guidelines. These cost allocations are allowable in accordance with the requirements of 2 CFR 200, “Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards”. Purpose

The purpose of this document is to identify indirect central service costs, determine a reasonable basis for allocating these costs to the operating activities, 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 2014. The document follows the cost principles contained in A-87 in order that federally assisted programs have their fair share of costs recognized under these principles, except where restricted or prohibited by law. Definitions

The following terms are used:

1. Central service: 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 measurement related to service provided by central service departments to operating departments.

Source of Data

All cost data comes from information maintained in the county’s general ledger and work order ledger for the year ended December 31, 2014. The statistics allocation data comes from other non-accounting information maintained in the central service departments for the year ended December 31, 2014.

5

Methodology This document represents a central service cost allocation plan as defined in OASC-10, with modifications to meet local conditions. The development of this central service cost allocation plan uses the following steps:

1. Determine the total administrative cost for the County organizational structure.

2. Reduce the total costs of the Central Service departments/divisions by the revenues collected for internal service programs.

3. Provide administrative descriptions for the central service departments.

4. Calculate allocable costs for each central service activity after adjusting for costs unallowable under Federal guidelines.

5. Determine the basis for allocation for each central service cost center.

6. Determine those central service cost centers that provide 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.

7. Allocate allocable costs from each central service cost center to all applicable operating departments and agencies.

8. Calculate an indirect amount, as well as a rate defined as the allocated indirect costs divided by the total of salaries, supplies, services and interfund services exclusive of capital expenditures and “pass-through” monies.

6

8

Central Service Cost Allocation Plan

Summary of Costs and Rate

By Department/Org Unit

9

2016 Central Service Cost Allocation Plan (2014 Actuals)Summary of Costs and Rate by Department/Org Unit

DESCRIPTION 2016 Total IC2014 Total Expenses 2016 IC %

ASSESSMENT 682,882 3,766,147 18.13%AUDITOR-Auto License & Recording 209,057 1,264,007 16.54%TREASURER-DIR 192,826 1,581,714 12.19%BOE 23,968 202,104 11.86%COMMUNITY SUPPORT 3,345 43,843 7.63%COUNTY CLERK 643,337 3,405,618 18.89%DISTRICT COURT 1,197,366 4,381,504 27.33%SUPERIOR COURT 750,595 3,654,799 20.54%JUVENILE 1,368,102 8,840,426 15.48%SHERIFF LAW ENFORCEMENT 1,619,314 18,432,810 8.78%SHERIFF CIVIL/SUPPORT 902,846 8,012,098 11.27%SHERIFF EXEC/ADMIN 232,937 2,346,923 9.93%JAIL 2,458,880 21,917,643 11.22%PROS ATTNY-DIR 1,066,498 7,129,211 14.96%PA-CHILD SUPPORT 97,260 1,979,452 4.91%MEDICAL EXAMINER 178,021 1,121,485 15.87%COMMISSIONERS 250,784 1,166,750 21.49%COUNTYWIDE SERVICES 22,511 396,757 5.67%LAND CONSERVATION 0 0 0.00%LOSS CONTROL 134,112 309,190 43.38%ESA Endangered Species Act 0 0 0.00%CVTV 873 0 0.00%COOP EXTENSION SERVICES 55,501 0 0.00%INDIGENT DEFENSE 313,421 5,105,635 6.14%LEWIS & CLARK RAILROAD 8,791 142,209 6.18%CORRECTIONS 576,236 5,901,682 9.76%ENVIRONMENTAL SERVICES 457,552 3,255,159 14.06%PARKS 831,494 2,711,178 30.67%AUDITOR'S O&M 14,376 415,645 3.46%Event Center 198,459 5,002,986 3.97%EMS FUND 1,142 0 0.00%RADIO COMMUNICATIONS 0 0 0.00%GIS 288,524 2,147,461 13.44%TRI-MOUNTAIN GOLF 162,334 1,315,424 12.34%SPECIAL LAW ENFORCEMENT 328 0 0.00%MENTAL HEALTH SALES TAX (1033) 14,098 939,420 1.50%COMMUNITY DEV ADMIN 123,247 1,004,610 12.27%DEVELOPMENT REVIEW 0 0 0.00%ENGINEERING 73,296 1,293,919 5.66%

10


DESCRIPTION 2016 Total IC2014 Total Expenses 2016 IC %

INSPECTION 0 0 0.00%DEVELOPMENT SERVICES 44,878 713,928 6.29%LONG RANGE PLANNING 158,238 1,344,548 11.77%CUSTOMER SERVICE 152,096 1,408,199 10.80%ANIMAL CONTROL 111,213 1,172,981 9.48%BUILDING 214,619 2,740,225 7.83%CODE ENFORCEMENT 48,328 565,632 8.54%FIRE MARSHAL 109,444 1,171,423 9.34%PW - TRANSPORTATION 932,878 16,927,446 5.51%PW - ADMIN 113,123 1,917,985 5.90%PW - ROAD OPERATIONS 594,478 16,909,924 3.52%CAMP BONNEVILLE 6,156 0 0.00%SPECIAL INVESTIGATION 3,330 0 0.00%NARCOTICS TASK FORCE 49,241 331,126 14.87%CHILD JUSTICE CENTER 104,088 748,148 13.91%VETERANS ASSISTANCE 10,891 466,517 2.33%VICTIM WITNESS 24,445 391,392 6.25%CJA 0.1% SALES TAX 0 0 0.00%MPD-OPERATIONS FUND 138,550 3,149,186 4.40%MENTAL HEALTH SALES TAX (1033) 39,855 939,420 4.24%DEPT. of COMMUNITY SERVICES 630,495 6,269,789 10.06%SOLID WASTE 168,131 2,481,419 6.78%CLEAN WATER FUND / BBC 199,990 4,364,782 4.58%WASTEWATER OPERATIONS 159,100 3,893,947 4.09%ELECTIONS 189,536 1,823,652 10.39%ER&R (Depts 555, 566, 577) 278,542 5,913,088 4.71%TER&R 67,578 1,746,137 3.87%CENTRAL STORES 704 0 0.00%FACILITIES MANAGEMENT-DIRECT 232,432 8,494,131 2.74%MOSQUITO CONTROL DISTRICT 17,055 293,113 5.82%REGIONAL TRANSPORTATION COUNCIL 24,343 1,460,590 1.67%SWCAA 46,102 0 0.00%HEALTH DEPARTMENT 885,893 9,896,359 8.95%EMERGENCY MANAGEMENT 8,332 0 0.00%LAW LIBRARY 62,910 187,308 33.59%CRESA 169,068 10,910,165 1.55%Agencies (other Fire Dist. Etc.) 713,790 0 0.00%

TOTAL $21,887,925 $229,090,815 9.55%

11

12


Summary of Cost Allocation

By Department/Org Unit

13


DESCRIPTIONCOURT HOUSE

FRANKLIN CENTER

CORRECTIONS CENTER

JUVENILE CENTER

PUBLIC SERVICE CENTER 1408 FRANKLIN

PEPSI BUILDING

BOND INTEREST

EQUIPMENT DEPRECIATION

FACILITIES MANAGE- MENT-IND

OFFICE OF BUDGET

INFO SERV-Ops/Sys/Prog

INFO SERV-Network

INFO SERV-FMS

HUMAN RESOURCES

COURTHOUSE (76,824)FRANKLIN CENTER 0 (14,860)CORRECTIONS CENTER (Jail/JWC) 0 0 (349,272)JUVENILE CENTER 0 0 0 (216,511)PUBLIC SERVICE CENTER 0 0 0 0 (704,018)1408 FRANKLIN 0 0 0 0 0 (5,618)PEPSI BUILDING 0 0 0 0 0 0 (48,714)BOND INTEREST 0 0 0 0 0 0 0 (356,032)EQUIPMENT DEPRECIATION 0 0 0 0 0 0 0 0 (2,339,311)FACILITIES MANAGEMENT 0 0 0 0 7,210 0 14,903 295,534 1,142 (5,554,713)Budget Office 0 0 0 0 20,121 0 0 0 0 35,425 (665,039)INFO SERVICES-Ops/Sys/Prog 0 0 0 0 54,930 0 0 0 337,261 96,709 4,780 (2,117,694)INFO SERVICES-Network 0 0 0 0 6,103 0 0 0 1,389,392 10,745 5,251 9,876 (3,215,007)INFO SERVICES FMS 0 0 0 0 0 0 0 0 0 0 1,124 0 0 (383,184)HUMAN RESOURCES 0 0 0 0 20,792 0 0 0 0 36,605 4,974 33,861 51,647 3,197 (1,841,208)FINANCIAL SERVICES & INT AUDIT 0 0 0 0 28,823 0 0 0 1,680 50,746 5,488 57,845 88,230 3,977 24,400PAYROLL 0 0 0 0 3,203 0 0 0 0 5,638 887 5,643 8,608 457 4,436TREASURY-IND 0 0 0 0 8,283 0 0 0 13,599 14,583 2,081 45,147 68,862 2,310 15,805RECORDS 0 0 0 0 0 0 5,857 28,643 0 16,159 822 4,535 6,917 228 2,218PURCHASING 0 0 0 0 14,755 0 0 0 0 25,978 2,118 30,233 46,113 5,119 11,645PRINTING/MAIL 0 0 0 0 0 891 0 0 0 27,877 2,053 6,047 9,223 571 5,545TELEPHONE 0 0 0 0 0 0 0 0 0 0 320 1,512 2,306 114 1,109PROS ATTNY-IND 2,275 2,725 0 0 0 0 0 0 0 23,990 3,352 28,217 43,039 1,370 13,309PUBLIC INFORMATION & OUTREACH 0 0 0 0 13,582 0 0 0 0 23,912 1,726 11,287 17,216 925 7,653

ASSESSMENT 0 0 0 0 68,747 0 0 15,375 0 121,034 11,084 88,884 214,401 6,622 51,961AUDITOR-Auto License & Recording 0 0 0 0 2,844 1,246 0 0 23,021 43,959 3,720 8,465 12,912 3,284 17,746TREASURER-DIR 0 0 0 0 436 0 0 15,375 2,053 768 4,655 7,760 90,664 1,991 12,755BOE 0 0 0 0 0 0 0 0 0 0 595 4,233 6,456 401 2,218COMMUNITY SUPPORT 0 0 0 0 0 0 0 0 0 0 129 0 0 55 0COUNTY CLERK 7,932 0 0 0 0 0 0 0 2,588 83,064 10,023 118,512 180,763 8,098 53,237DISTRICT COURT 20,318 0 0 0 0 0 0 0 81,440 693,356 12,856 55,023 90,110 9,910 49,909SUPERIOR COURT 32,193 0 0 0 0 0 0 0 13,063 337,143 10,757 40,915 68,590 13,889 32,718JUVENILE 0 0 0 216,511 0 0 0 0 930 443,649 26,019 114,279 223,777 14,539 97,046SHERIFF LAW ENFORCEMENT 0 0 8,043 0 0 0 0 0 197,314 27,708 54,135 258,814 394,762 23,821 163,037SHERIFF CIVIL/SUPPORT 0 0 48,256 0 0 0 27,954 0 0 243,372 23,581 95,278 145,325 12,706 72,646SHERIFF EXEC/ADMIN 0 0 24,128 0 0 0 0 0 0 83,124 6,907 4,266 6,507 5,257 22,736JAIL 0 0 253,400 0 0 0 0 1,105 38,088 1,270,273 64,376 31,744 48,419 27,618 197,419PROS ATTNY-DIR 10,131 12,135 0 0 0 0 0 0 0 364,583 20,982 118,512 180,763 11,189 76,805PA-CHILD SUPPORT 0 0 0 0 0 0 0 0 0 0 5,826 0 0 3,112 22,182MEDICAL EXAMINER 0 0 0 0 0 0 0 0 19,917 95,615 3,214 4,233 6,456 1,543 9,705COMMISSIONERS 0 0 0 0 58,015 0 0 0 0 102,141 3,434 14,814 22,595 1,677 11,091COUNTYWIDE SERVICES 0 0 0 0 0 0 0 0 3,257 0 1,168 0 0 495 0LAND CONSERVATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0LOSS CONTROL 0 0 0 0 3,353 0 0 0 0 5,904 910 4,233 6,456 5,372 5,545ESA Endangered Species Act 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0CVTV 0 0 0 0 0 0 0 0 0 0 0 0 0 29 0COOP EXTENSION SERVICES 0 0 0 0 0 0 0 0 0 0 0 20,457 31,203 171 1,664INDIGENT DEFENSE 0 0 0 0 0 0 0 0 0 0 15,027 0 0 11,269 0LEWIS & CLARK RAILROAD 0 0 0 0 0 0 0 0 0 0 408 0 0 341 0CORRECTIONS 0 0 15,446 0 0 0 0 0 0 142,219 17,369 26,806 102,723 11,179 80,687ENVIRONMENTAL SERVICES 0 0 0 0 64,179 0 0 0 0 112,992 9,580 43,737 66,710 6,516 25,509PARKS 0 0 0 0 0 0 0 0 7,383 719,125 3,994 11,287 17,216 4,022 21,073AUDITOR'S O&M 0 0 0 0 0 0 0 0 0 0 1,223 0 0 211 0Event Center 0 0 0 0 0 0 0 0 51,719 0 11,715 0 0 5,507 0EMS FUND 0 0 0 0 0 0 0 0 0 0 0 0 0 91 0

14


DESCRIPTIONCOURT HOUSE

FRANKLIN CENTER

CORRECTIONS CENTER

JUVENILE CENTER

PUBLIC SERVICE CENTER 1408 FRANKLIN

PEPSI BUILDING

BOND INTEREST


FACILITIES MANAGE- MENT-IND

OFFICE OF BUDGET

INFO SERV-Ops/Sys/Prog

INFO SERV-Network

INFO SERV-FMS

HUMAN RESOURCES

RADIO COMMUNICATIONS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0GIS 0 0 0 0 33,032 0 0 0 23,027 58,155 6,320 35,271 53,799 3,136 19,964TRI-MOUNTAIN GOLF 0 0 0 0 0 0 0 0 0 104,324 3,871 0 0 138 0SPECIAL LAW ENFORCEMENT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0MENTAL HEALTH SALES TAX (1033) 0 0 0 0 0 0 0 0 0 0 2,765 0 0 0 0COMMUNITY DEV ADMIN 0 0 0 0 0 0 0 0 0 0 2,957 23,985 37,785 2,090 13,975DEVELOPMENT REVIEW 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0ENGINEERING 0 0 0 0 0 0 0 0 0 0 3,808 15,519 23,671 1,233 7,764INSPECTION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0DEVELOPMENT SERVICES 0 0 0 0 0 0 0 0 0 0 2,101 8,465 12,912 919 4,436LONG RANGE PLANNING 0 0 0 0 17,841 0 0 0 0 31,410 3,957 22,574 34,431 2,338 11,645CUSTOMER SERVICE 0 0 0 0 0 0 0 0 0 0 4,145 35,271 53,799 2,174 15,527ANIMAL CONTROL 0 0 0 0 10,060 0 0 0 0 17,712 3,452 8,465 12,912 1,872 6,655BUILDING 0 0 0 0 0 0 0 0 0 0 8,065 36,682 55,951 5,252 32,164CODE ENFORCEMENT 0 0 0 0 3,353 0 0 0 0 5,904 1,665 7,054 10,760 677 5,545FIRE MARSHAL 0 0 0 0 3,353 0 0 0 0 5,904 3,448 9,876 15,064 4,275 7,764PW - TRANSPORTATION 0 0 0 0 0 0 0 0 117,780 0 49,820 119,923 182,915 19,732 90,946PW - ADMIN 0 0 0 0 0 0 0 0 0 0 5,645 7,760 11,836 3,145 19,409PW - ROAD OPERATIONS 0 0 0 0 0 0 0 0 5,191 0 49,414 64,899 98,989 19,186 92,609CAMP BONNEVILLE 0 0 0 0 0 0 0 0 0 0 0 0 0 164 0SPECIAL INVESTIGATION 0 0 0 0 0 0 0 0 0 0 0 0 0 258 0NARCOTICS TASK FORCE 0 0 0 0 0 0 0 0 0 0 975 9,171 13,988 1,234 0CHILD JUSTICE CENTER 0 0 0 0 0 0 0 0 0 25,951 2,202 11,992 18,292 1,623 5,545VETERANS ASSISTANCE 0 0 0 0 0 0 0 0 0 0 1,373 0 0 200 0VICTIM WITNESS 0 0 0 0 0 0 0 0 0 0 1,152 2,116 3,228 829 5,545CJA 0.1% SALES TAX 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0MPD-OPERATIONS FUND 0 0 0 0 0 0 0 0 7,404 0 9,268 8,465 12,912 4,214 14,418MENTAL HEALTH SALES TAX (1033) 0 0 0 0 0 0 0 0 0 0 2,765 0 0 1,852 14,418DEPT. of COMMUNITY SERVICES 0 0 0 0 0 0 0 0 0 0 18,432 80,419 122,661 22,158 79,855SOLID WASTE 0 0 0 0 0 0 0 0 2,061 0 7,303 23,985 36,583 4,196 14,418CLEAN WATER FUND / BBC 0 0 0 0 0 0 0 0 0 0 12,846 35,271 53,799 3,486 19,964WASTEWATER OPERATIONS 0 0 0 0 0 0 0 0 0 0 11,460 15,519 23,671 4,455 16,082ELECTIONS 0 0 0 0 0 3,481 0 0 0 0 5,367 43,737 66,710 2,515 8,873ER&R (Depts 555, 566, 577) 0 0 0 0 0 0 0 0 0 0 17,403 16,930 25,823 10,500 24,955TER&R 0 0 0 0 0 0 0 0 0 0 5,139 0 0 2,821 16,082CENTRAL STORES 0 0 0 0 0 0 0 0 0 0 0 0 0 57 555FACILITIES MANAGEMENT-DIRECT 0 0 0 0 0 0 0 0 0 0 24,999 12,698 19,368 4,911 47,691MOSQUITO CONTROL DISTRICT 0 0 0 0 0 0 0 0 0 0 863 2,822 4,304 734 2,218REGIONAL TRANSPORTATION COUNCIL 0 0 0 0 0 0 0 0 0 0 0 0 0 1,780 10,536SWCAA 0 0 0 0 0 0 0 0 0 0 0 0 0 1,903 0HEALTH DEPARTMENT 0 0 0 0 0 0 0 0 0 0 29,105 152,372 232,410 20,711 97,046EMERGENCY MANAGEMENT 0 0 0 0 3,018 0 0 0 0 5,314 0 0 0 0 0LAW LIBRARY 3,976 0 0 0 0 0 0 0 0 41,643 551 0 0 692 0CRESA 0 0 0 0 0 0 0 0 0 0 0 0 0 8,893 20,796Agencies (other Fire Dist. Etc.) 0 0 0 0 0 0 0 0 0 0 0 0 0 7,645 0

TOTAL 0 0 0 0 0 0 0 0 (0) 0 0 0 (0) 0 0

15


DESCRIPTION

COURTHOUSE

FRANKLIN CENTER

CORRECTIONS CENTER (Jail/JWC)

JUVENILE CENTER

PUBLIC SERVICE CENTER

1408 FRANKLIN

PEPSI BUILDING

BOND INTEREST


FACILITIES MANAGEMENT

Budget Office

INFO SERVICES-Ops/Sys/Prog

INFO SERVICES-Network

INFO SERVICES FMS

HUMAN RESOURCES

FINANCIAL SERVICES & INT AUDIT

PAYROLL

TREASURY-IND

RECORDS

PURCHASING

PRINTING/MAIL

TELEPHONE

PROS ATTNY-IND

PUBLIC INFORMATION & OUTREACH

ASSESSMENT

AUDITOR-Auto License & Recording

TREASURER-DIR

BOE

COMMUNITY SUPPORT

COUNTY CLERK

DISTRICT COURT

SUPERIOR COURT

JUVENILE

SHERIFF LAW ENFORCEMENT

SHERIFF CIVIL/SUPPORT

SHERIFF EXEC/ADMIN

JAIL

PROS ATTNY-DIR

PA-CHILD SUPPORT

MEDICAL EXAMINER

COMMISSIONERS

COUNTYWIDE SERVICES

LAND CONSERVATION

LOSS CONTROL

ESA Endangered Species Act

CVTV

COOP EXTENSION SERVICES

INDIGENT DEFENSE

LEWIS & CLARK RAILROAD

CORRECTIONS

ENVIRONMENTAL SERVICES

PARKS

AUDITOR'S O&M

Event Center

EMS FUND

FINANCIAL SERVICES & INT AUDIT PAYROLL TREASURY-IND RECORDS PURCHASING PRINTING/ MAIL TELEPHONE

PROS ATTNY-IND PIO 2016 Total IC

2014 Total Expenses 2016 IC %

76,82414,860

349,272216,511704,018

5,61848,714

356,0322,339,3115,235,923

609,4941,624,0141,793,639

382,0601,690,132

(2,125,780) 1,864,5910 (330,397) 301,524

7,679 2,619 (887,884) 706,9160 368 0 (345,189) 279,442

44,109 1,930 131 1,117 (902,815) 719,5660 919 0 54 0 (105,601) 52,4210 184 0 36 0 644 (128,319) 122,0950 2,206 0 8,379 0 6,745 814 (1,275,264) 1,138,841

1,542 1,268 0 324 2,255 3,474 610 3,495 (675,782) 586,51321,218,332

14,304 8,612 131 9,731 9,535 22,307 3,102 22,441 14,613 682,882 3,766,147 18.13%16,387 2,941 37,383 522 12,723 7,487 1,984 7,532 4,904 209,057 1,264,007 16.54%7,629 2,114 1,634 9,073 9,971 9,368 1,017 9,425 6,137 192,826 1,581,714 12.19%1,937 368 0 1,604 2,819 1,197 153 1,204 784 23,968 202,104 11.86%

618 0 588 0 1,263 260 0 261 170 3,345 43,843 7.63%29,432 8,824 1,111 70,856 11,965 20,171 3,255 20,292 13,214 643,337 3,405,618 18.89%53,675 8,272 5,882 34,725 8,417 25,871 4,628 26,027 16,948 1,197,366 4,381,504 27.33%

118,370 5,423 2,157 4,019 9,126 21,647 4,628 21,777 14,181 750,595 3,654,799 20.54%51,145 16,085 2,549 523 15,765 52,361 5,951 52,675 34,301 1,368,102 8,840,426 15.48%79,127 27,022 43,265 24,706 22,617 108,944 5,035 109,598 71,367 1,619,314 18,432,810 8.78%58,800 12,040 523 0 32,676 47,455 3,408 47,740 31,087 902,846 8,012,098 11.27%32,811 3,768 392 0 4,218 13,901 1,831 13,984 9,106 232,937 2,346,923 9.93%82,022 32,721 3,529 13,083 43,209 129,554 7,120 130,332 84,868 2,458,880 21,917,643 11.22%36,908 12,730 21,894 55,881 26,787 42,226 4,832 42,479 27,661 1,066,498 7,129,211 14.96%9,316 3,676 131 16,236 4,208 11,724 1,373 11,795 7,680 97,260 1,979,452 4.91%6,118 1,608 131 2,883 8,728 6,467 661 6,506 4,237 178,021 1,121,485 15.87%6,018 1,838 196 487 8,155 6,911 1,933 6,952 4,527 250,784 1,166,750 21.49%5,565 0 65 0 2,148 2,350 3,560 2,364 1,539 22,511 396,757 5.67%

0 0 0 0 0 0 0 0 0 0 0 0.00%54,018 919 3,987 739 37,701 1,831 102 1,842 1,200 134,112 309,190 43.38%

0 0 0 0 0 0 0 0 0 0 0 0.00%330 0 261 0 253 0 0 0 0 873 0 0.00%

0 276 0 0 0 0 1,729 0 0 55,501 0 0.00%126,801 0 261 0 79,591 30,240 0 30,422 19,810 313,421 5,105,635 6.14%

3,837 0 65 126 1,827 822 0 827 538 8,791 142,209 6.18%32,302 13,373 327 20,579 14,103 34,955 6,103 35,165 22,899 576,236 5,901,682 9.76%43,763 4,228 1,569 414 27,048 19,280 0 19,396 12,630 457,552 3,255,159 14.06%20,839 0 0 0 5,112 8,039 51 8,087 5,266 831,494 2,711,178 30.67%2,375 0 301 0 4,645 1,531 0 2,477 1,613 14,376 415,645 3.46%

61,959 0 45,774 1,730 17,920 0 2,136 0 0 198,459 5,002,986 3.97%1,024 0 27 0 0 0 0 0 0 1,142 0 0.00%

16


DESCRIPTIONRADIO COMMUNICATIONS

GIS

TRI-MOUNTAIN GOLF

SPECIAL LAW ENFORCEMENT

MENTAL HEALTH SALES TAX (1033)

COMMUNITY DEV ADMIN

DEVELOPMENT REVIEW

ENGINEERING

INSPECTION

DEVELOPMENT SERVICES

LONG RANGE PLANNING

CUSTOMER SERVICE

ANIMAL CONTROL

BUILDING

CODE ENFORCEMENT

FIRE MARSHAL

PW - TRANSPORTATION

PW - ADMIN

PW - ROAD OPERATIONS

CAMP BONNEVILLE

SPECIAL INVESTIGATION

NARCOTICS TASK FORCE

CHILD JUSTICE CENTER

VETERANS ASSISTANCE

VICTIM WITNESS

CJA 0.1% SALES TAX

MPD-OPERATIONS FUND


DEPT. of COMMUNITY SERVICES

SOLID WASTE

CLEAN WATER FUND / BBC

WASTEWATER OPERATIONS

ELECTIONS

ER&R (Depts 555, 566, 577)

TER&R

CENTRAL STORES

FACILITIES MANAGEMENT-DIRECT

MOSQUITO CONTROL DISTRICT

REGIONAL TRANSPORTATION COUNCIL

SWCAA

HEALTH DEPARTMENT

EMERGENCY MANAGEMENT

LAW LIBRARY

CRESA

Agencies (other Fire Dist. Etc.)

TOTAL

FINANCIAL SERVICES & INT AUDIT PAYROLL TREASURY-IND RECORDS PURCHASING PRINTING/ MAIL TELEPHONE

PROS ATTNY-IND PIO 2016 Total IC

2014 Total Expenses 2016 IC %

0 0 0 0 0 0 0 0 0 0 0 0.00%12,152 3,309 6,043 505 3,450 7,911 1,322 12,796 8,332 288,524 2,147,461 13.44%1,556 0 31,500 0 3,156 4,846 0 7,838 5,104 162,334 1,315,424 12.34%

0 0 328 0 0 0 0 0 0 328 0 0.00%0 0 1,668 0 0 423 0 5,598 3,645 14,098 939,420 1.50%

7,330 2,316 55 4,199 16,795 452 1,424 5,986 3,898 123,247 1,004,610 12.27%0 0 0 0 0 0 0 0 0 0 0 0.00%

4,873 1,287 137 0 1,691 582 0 7,710 5,020 73,296 1,293,919 5.66%0 0 0 0 0 0 0 0 0 0 0 0.00%

5,201 735 0 0 2,458 321 305 4,254 2,770 44,878 713,928 6.29%12,818 1,930 0 0 4,393 605 1,068 8,011 5,217 158,238 1,344,548 11.77%6,470 2,574 0 0 16,173 634 1,475 8,391 5,464 152,096 1,408,199 10.80%

13,350 1,103 6,973 2,054 13,927 528 610 6,989 4,551 111,213 1,172,981 9.48%21,827 5,331 82 0 18,581 1,233 2,492 16,328 10,632 214,619 2,740,225 7.83%1,188 919 246 3,100 1,691 255 407 3,370 2,195 48,328 565,632 8.54%

39,108 1,287 27 18 6,454 527 814 6,980 4,545 109,444 1,171,423 9.34%116,646 15,074 6,357 2,811 98,326 7,617 4,069 100,862 0 932,878 16,927,446 5.51%12,902 3,217 5,332 11,245 17,238 863 3,102 11,428 0 113,123 1,917,985 5.90%

108,581 15,349 205 0 30,065 7,555 2,390 100,041 0 594,478 16,909,924 3.52%1,843 0 109 0 4,040 0 0 0 0 6,156 0 0.00%2,908 0 164 0 0 0 0 0 0 3,330 0 0.00%

13,882 0 984 0 3,156 1,220 1,373 1,973 1,285 49,241 331,126 14.87%11,835 919 820 0 12,605 2,756 2,187 4,458 2,903 104,088 748,148 13.91%2,252 0 0 0 758 1,719 0 2,780 1,810 10,891 466,517 2.33%2,908 919 0 1,586 564 1,442 305 2,332 1,519 24,445 391,392 6.25%

0 0 0 0 0 0 0 0 0 0 0 0.00%30,713 2,390 0 0 5,723 11,601 458 18,764 12,219 138,550 3,149,186 4.40%4,136 2,390 328 0 1,263 3,461 0 5,598 3,645 39,855 939,420 4.24%

156,801 13,235 7,902 11,893 48,075 2,818 4,628 37,316 24,299 630,495 6,269,789 10.06%30,508 2,390 1,422 0 18,616 1,117 1,119 14,785 9,628 168,131 2,481,419 6.78%16,094 3,309 27 0 7,490 1,964 2,797 26,007 16,935 199,990 4,364,782 4.58%31,491 2,665 0 0 11,607 1,752 2,085 23,202 15,109 159,100 3,893,947 4.09%18,018 1,471 711 10,758 7,860 821 1,271 10,866 7,076 189,536 1,823,652 10.39%89,232 4,136 1,531 829 24,585 2,661 1,780 35,233 22,943 278,542 5,913,088 4.71%13,104 2,665 191 0 9,610 786 0 10,404 6,775 67,578 1,746,137 3.87%

0 92 0 0 0 0 0 0 0 704 0 0.00%0 7,904 0 0 0 31,292 0 50,612 32,957 232,432 8,494,131 2.74%

5,692 368 55 0 0 0 0 0 0 17,055 293,113 5.82%7,822 1,746 1,695 0 0 0 763 0 0 24,343 1,460,590 1.67%

21,417 12,500 10,281 0 0 0 0 0 0 46,102 0 0.00%120,600 16,085 52,418 16,957 41,739 0 9,155 58,924 38,370 885,893 9,896,359 8.95%

0 0 0 0 0 0 0 0 0 8,332 0 0.00%7,781 0 5,633 0 0 690 102 1,116 727 62,910 187,308 33.59%

75,964 13,787 1,641 1,406 19,823 4,910 203 21,648 0 169,068 10,910,165 1.55%86,017 10,662 568,754 0 26,115 0 14,597 0 0 713,790 0 0.00%

0 0 0 0 0 0 0 0 0 $21,887,925 $229,090,815 9.55%

17

18


Allocated Cost Detail

19


COUNTY COURTHOUSE BUILDING DEPRECIATION

The Building Depreciation Costs represent depreciation on the County Courthouse that was first occupied in 1946. As of 1946, the estimated useful file of the building was forty years. The shell is fifty-five years old. The renovation completed during 1986 is depreciated on a component basis, assuming a twenty year useful life. With the completion of the Public Service Center in 2003, the Courthouse was extensively remodeled and now houses exclusively the District Court, Superior Court, and County Clerks office.

Basis of Allocation

The basis of allocation for the depreciation is the square footage occupied by each department/division within the County Courthouse.

20

2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail

Courthouse

Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation 71,774

Subtotal 71,774

Less: Capital Outlay Billed Services

Add Allocated Cost:

Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO

Total Costs to Allocate $71,774

21

Clark County Central Service Cost Allocation Plan

DESCRIPTIONSquare

Footage Percent Allocation

COURTHOUSE (76,824)FRANKLIN CENTER 0 0% 0CORRECTIONS CENTER (Jail/JWC) 0 0% 0JUVENILE CENTER 0 0% 0PUBLIC SERVICE CENTER 0 0% 01408 FRANKLIN 0 0% 0PEPSI BUILDING 0 0% 0BOND INTEREST 0 0% 0EQUIPMENT DEPRECIATION 0 0% 0FACILITIES MANAGEMENT 0 0% 0Budget Office 0 0% 0INFO SERVICES-Ops/Sys/Prog 0 0% 0INFO SERVICES-Network 0 0% 0INFO SERVICES FMS 0 0% 0HUMAN RESOURCES 0 0% 0FINANCIAL SERVICES & INT AUDIT 0 0% 0PAYROLL 0 0% 0TREASURY-IND 0 0% 0RECORDS 0 0% 0PURCHASING 0 0% 0PRINTING/MAIL 0 0% 0TELEPHONE 0 0% 0PROS ATTNY-IND 1,608 3% 2,275PUBLIC INFORMATION & OUTREACH 0 0% 0

ASSESSMENT 0 0% 0AUDITOR-Auto License & Recording 0 0% 0TREASURER-DIR 0 0% 0BOE 0 0% 0COMMUNITY SUPPORT 0 0% 0COUNTY CLERK 5,607 10% 7,932DISTRICT COURT 14,363 26% 20,318SUPERIOR COURT 22,758 42% 32,193JUVENILE 0 0% 0SHERIFF LAW ENFORCEMENT 0 0% 0SHERIFF CIVIL/SUPPORT 0 0% 0SHERIFF EXEC/ADMIN 0 0% 0JAIL 0 0% 0PROS ATTNY-DIR 7,162 13% 10,131PA-CHILD SUPPORT 0 0% 0MEDICAL EXAMINER 0 0% 0COMMISSIONERS 0 0% 0COUNTYWIDE SERVICES 0 0% 0LAND CONSERVATION 0 0% 0CONTINGENCY 0 0% 0LOSS CONTROL 0 0% 0ESA Endangered Species Act 0 0% 0CVTV 0 0% 0COOP EXTENSION SERVICES 0 0% 0INDIGENT DEFENSE 0 0% 0LEWIS & CLARK RAILROAD 0 0% 0CORRECTIONS 0 0% 0ENVIRONMENTAL SERVICES 0 0% 0

COURTHOUSE

2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 22


DESCRIPTIONSquare

Footage Percent Allocation

COURTHOUSE

PARKS 0 0% 0AUDITOR'S O&M 0 0% 0Event Center 0 0% 0EMS FUND 0 0% 0RADIO COMMUNICATIONS 0 0% 0GIS 0 0% 0TRI-MOUNTAIN GOLF 0 0% 0SPECIAL LAW ENFORCEMENT 0 0% 0MENTAL HEALTH SALES TAX 0 0% 0COMMUNITY DEV ADMIN 0 0% 0WATER RESOURCES 0 0% 0DEVELOPMENT REVIEW 0 0% 0ENGINEERING 0 0% 0INSPECTION 0 0% 0DEVELOPMENT SERVICES 0 0% 0LONG RANGE PLANNING 0 0% 0CUSTOMER SERVICE 0 0% 0ANIMAL CONTROL 0 0% 0BUILDING 0 0% 0CODE ENFORCEMENT 0 0% 0FIRE MARSHAL 0 0% 0PW - TRANSPORTATION 0 0% 0PW - ADMIN 0 0% 0PW - ROAD OPERATIONS 0 0% 0CAMP BONNEVILLE 0 0% 0SPECIAL INVESTIGATION 0 0% 0NARCOTICS TASK FORCE 0 0% 0CHILD JUSTICE CENTER 0 0% 0VETERANS ASSISTANCE 0 0% 0VICTIM WITNESS 0 0% 0CJA 0.1% SALES TAX 0 0% 0MPD-OPERATIONS FUND 0 0% 0MENTAL HEALTH SALES TAX (1033) 0 0% 0DEPT. of COMMUNITY SERVICES 0 0% 0STADIUM CONVENTION 0 0% 0SOLID WASTE 0 0% 0CLEAN WATER FUND / BBC 0 0% 0WASTEWATER OPERATIONS 0 0% 0ELECTIONS 0 0% 0ER&R (Depts 555, 566, 577) 0 0% 0TER&R 0 0% 0CENTRAL STORES 0 0% 0FACILITIES MANAGEMENT-DIRECT 0 0% 0MOSQUITO CONTROL DISTRICT 0 0% 0REGIONAL TRANSPORTATION COUNCIL 0 0% 0SWCAA 0 0% 0HEALTH DEPARTMENT 0 0% 0EMERGENCY MANAGEMENT 0 0% 0LAW LIBRARY 2,811 5% 3,976CRESA 0 0% 0Agencies (other Fire Dist. Etc.) 0 0% 0

TOTAL 54,309 100% 0



FRANKLIN BUILDING DEPRECIATION

The Franklin Building depreciation is based on the total cost of the building when purchased and subsequent remodeling. The assumed useful life of the building is twenty years. With the completion of the Public Service Center, the Franklin Building now exclusively houses the Prosecuting Attorney’s Office. Basis of Allocation

The basis of allocation for the depreciation is the square footage occupied by the Prosecuting Attorney’s Office.

24


Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation

Subtotal


Add Allocated Cost:


Total Costs to Allocate

Franklin Center

14,860

14,860

$14,860

25


DESCRIPTION

COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH

ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES

Square Footage Percent Allocation

(14,860)0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

552 18% 2,7250 0% 0

0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

2,456 82% 12,1350 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

FRANKLIN CENTER



DESCRIPTION

PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)

TOTAL


FRANKLIN CENTER

0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

3,008 100% 0



CORRECTIONS CENTER BUILDING DEPRECIATION

The Corrections Center Building depreciation is based on component depreciation. The useful life of the building is forty years. The Corrections Center houses three primary programs: the Sheriff’s Office, Corrections, and the Jail.

Basis of Allocation

The basis of allocation for the depreciation is the square footage occupied by each department/division within the Corrections Center.

28



Subtotal


Add Allocated Cost:



Corrections Center

349,272

349,272

$349,272

29


DESCRIPTION




(349,272)0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

2,808 2% 8,04316,849 14% 48,2568,424 7% 24,128

88,475 73% 253,4000 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

5,393 4% 15,4460 0% 0

CORRECTIONS CENTER



DESCRIPTION


TOTAL


CORRECTIONS CENTER

0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

121,949 100% 0



JUVENILE CENTER BUILDING DEPRECIATION

The Juvenile Center Building depreciation is based on component depreciation. The useful life of the building is forty years. The Juvenile Center houses Juvenile Court, Juvenile Detention Center, and administrative functions.

Basis of Allocation

The basis of allocation for the depreciation is the square footage occupied by the Juvenile Department.

32



Subtotal


Add Allocated Cost:



Juvenile Center

215,585

215,585

$215,585

33


DESCRIPTION




(216,511)0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 000 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

26,750 100% 216,5110 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

JUVENILE CENTER



DESCRIPTION


TOTAL


JUVENILE CENTER

0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

26,750 100% 0



PUBLIC SERVICE CENTER BUILDING DEPRECIATION

The Public Service Center Building depreciation is based on the total cost of the building when built, with a 25-year useful life.

Basis of Allocation

The basis of allocation for the depreciation is the square footage occupied by each tenant, less any rent paid. This building houses the majority of county services except for Law & Justice.

36



Subtotal


Add Allocated Cost:



Public Service Center

704,018

704,018

$704,018

37


DESCRIPTION





(704,018)0 0% 00 0% 00 0% 00 0% 0

1,075 1% 7,2103,000 3% 20,1218,190 8% 54,930

910 1% 6,1030 0% 0

3,100 3% 20,7924,298 4% 28,823

478 0% 3,2031,235 1% 8,283

0 0% 02,200 2% 14,755

0 0% 00 0% 00 0% 0

2,025 2% 13,582

10,250 10% 68,747424 0% 2,844

65 0% 4360 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

8,650 8% 58,0150 0% 00 0% 00 0% 0

500 0% 3,3530 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

9,569 9% 64,179



DESCRIPTION


TOTAL



0 0% 00 0% 00 0% 00 0% 00 0% 0

4,925 5% 33,0320 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

3,750 4% 25,1510 0% 0

3,265 3% 21,8982,660 3% 17,8414,400 4% 29,5111,500 1% 10,0604,700 4% 31,523

500 0% 3,353500 0% 3,353

10,050 10% 67,40510,475 10% 70,256

0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

1,825 2% 12,2400 0% 00 0% 0

450 0% 3,0180 0% 00 0% 00 0% 0

104,968 100% 0



1408 FRANKLIN BUILDING DEPRECIATION

The 1408 Franklin Building depreciation is based on the total cost of the building when built, which has been fully depreciated, plus an extensive renovation in 2003. The renovation carries a 10-year useful life.

Basis of Allocation

The basis of allocation for the depreciation is the square footage occupied by each tenant, less any rent paid. This building houses Auto License, Elections, Printing Shop, and Mail Room.

40



Subtotal


Add Allocated Cost:



1408 Franklin

5,618

5,618

$5,618

41


DESCRIPTION



1408 FRANKLIN


(5,618)0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

4,284 16% 8910 0% 00 0% 00 0% 0

0% 00 0% 0

5,986 22% 1,2460 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0



DESCRIPTION


TOTAL

1408 FRANKLIN


0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

16,730 62% 3,4810 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

27,000 100% 0



PEPSI BUILDING DEPRECIATION

The Pepsi Building depreciation is based on the total cost of the building was purchased and renovated in 2003. The renovation carries a 10-year useful life.

Basis of Allocation

The basis of allocation for the depreciation is the square footage occupied by each tenant, less any rent paid. This building houses storage for the Sheriff’s Office, Records and Facilities.

44



Subtotal


Add Allocated Cost:



Pepsi Building

48,714

48,714

$48,714

45


DESCRIPTION




(48,714)0 0% 00 0% 0

11,682 31% 14,9030 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

4,591 12% 5,8570 0% 00 0% 00 0% 00 0% 00 0% 0

0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

21,912 57% 27,9540 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

PEPSI BUILDING



DESCRIPTION


TOTAL


PEPSI BUILDING

0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

38,185 100% 0



BOND INTEREST ON COUNTY ASSETS

This represents the annual interest payments made by the County to reduce the outstanding bonded debt on the Public Service Center, Franklin Center, Courthouse renovation, Corrections Center, Jail Work Center, and Juvenile Remodel, as well as land for county parks and the Treasurer’s remittance processor. In accordance with Office of Management and Budget Circular A-87, interest costs is allowable on buildings if the building is newly occupied after October 1, 1980. All buildings were occupied after this date.

Basis of Allocation

The interest cost is allocated on the square footage occupied by each department/division, in the case of buildings, and directly to the operating department/division in the case of other assets.

48



Subtotal


Add Allocated Cost:



Bond Interest

356,032

356,032

$356,032

49


DESCRIPTION



Direct Alloc Percent Allocation

(356,032)0 0.00% 0

295,534 83.01% 295,5340 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

28,643 8.04% 28,6430 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

15,375 4.32% 15,3750 0.00% 0

15,375 4.32% 15,3750 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

1,105 0.31% 1,1050 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

BOND INTEREST



DESCRIPTION


TOTAL

Direct Alloc Percent Allocation

BOND INTEREST

0 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

356,032 100% 0




The total cost of all equipment assigned to each department/division is included on the county inventory system. The depreciation is then applied to the inventory assigned to each department/division where the assets were purchased with General Fund money.

Basis of Allocation

The actual depreciation recorded on the County’s fixed asset system.

52



Subtotal


Add Allocated Cost:



Equipment Depreciation

2,339,311

2,339,311

$2,339,311

53


DESCRIPTION



Depreciation Percent Allocation

(2,339,311)1,137 0.05% 1,142

0 0.00% 0335,956 14.42% 337,261

1,384,015 59.39% 1,389,3920 0.00% 00 0.00% 0

1,673 0.07% 1,6800 0.00% 0

13,546 0.58% 13,5990 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

0 0.00% 022,932 0.98% 23,0212,045 0.09% 2,053

0 0.00% 00 0.00% 0

2,578 0.11% 2,58881,125 3.48% 81,44013,012 0.56% 13,063

926 0.04% 930196,551 8.43% 197,314

0 0.00% 00 0.00% 0

37,940 1.63% 38,0880 0.00% 00 0.00% 0

19,840 0.85% 19,9170 0.00% 0

3,245 0.14% 3,2570 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0




DESCRIPTION


TOTAL

Depreciation Percent Allocation


7,354 0.32% 7,3830 0.00% 0

51,519 2.21% 51,7190 0.00% 00 0.00% 0

22,938 0.98% 23,0270.00% 0

0 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

117,324 5.03% 117,7800 0.00% 0

5,171 0.22% 5,1910 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

7,376 0.32% 7,4040 0.00% 00 0.00% 00 0.00% 0

2,053 0.09% 2,0610 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

2,330,257 100% 0



BUILDING MAINTENANCE COUNTYWIDE

The countywide maintenance budget is used by the County to maintain all county-owned buildings. Maintenance includes expenditures for labor, supplies, electric service, and heat.

Basis of Allocation

The basis for allocation is accounting records prepared by the maintenance section showing the cost of each building. The maintenance cost for each building is then allocated based on the square footage occupied by each department.

56



Subtotal


Add Allocated Cost:



Facilities Management

5,235,923

5,235,923

7,2100

295,5341,142

$5,539,810

57


DESCRIPTION



Assigned Occupant

Cost% of Assigned Occupant Cost Allocation

(5,554,713)25,685 0.6% 35,42570,120 1.7% 96,7097,791 0.2% 10,745

0 0.0% 026,541 0.7% 36,60536,794 0.9% 50,7464,088 0.1% 5,638

10,574 0.3% 14,58311,716 0.3% 16,15918,836 0.5% 25,97820,213 0.5% 27,877

0 0.0% 017,394 0.4% 23,99017,337 0.4% 23,912

87,757 2.2% 121,03431,873 0.8% 43,959

557 0.0% 7680 0.0% 00 0.0% 0

60,227 1.5% 83,064502,728 12.5% 693,356244,451 6.1% 337,143321,674 8.0% 443,64920,090 0.5% 27,708

176,461 4.4% 243,37260,270 1.5% 83,124

921,030 22.9% 1,270,273264,346 6.6% 364,583

0.0% 069,327 1.7% 95,61574,059 1.8% 102,141

0.0% 00 0.0% 0

0.0% 04,281 0.1% 5,904

0 0.0% 00.0% 00.0% 00.0% 00.0% 0

103,118 2.6% 142,21981,927 2.0% 112,992




DESCRIPTION


TOTAL

Assigned Occupant

Cost% of Assigned Occupant Cost Allocation


521,412 12.9% 719,1250.0% 00.0% 00.0% 00.0% 0

42,166 1.0% 58,15575,641 1.9% 104,324

0.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 0

22,774 0.6% 31,4100.0% 0

12,843 0.3% 17,7120.0% 0

4,281 0.1% 5,9044,281 0.1% 5,904

0.0% 00.0% 00.0% 00.0% 00.0% 00.0% 0

18,816 0.5% 25,9510.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 0

3,853 0.1% 5,31430,194 0.7% 41,643

0.0% 00.0% 0

4,027,526 100% 0



OFFICE OF BUDGET

The Office of Budget is the planning and budgeting arm of the Board of Commissioners, responsible for facilitating long-range program planning, program operational policy, and biennial budgets. The Auditor continues to perform statutorily mandated tasks. The Auditor is viewed as the primary financial officer for the county and maintains responsibility for financial accounting, reporting and auditing.

Basis of Allocation

The basis of allocation is the total direct cost within each department/division.

60



Subtotal


Add Allocated Cost:



Office of Budget

593,643 15,850

0

609,494

20,1210

00

35,425

$665,039

61


DESCRIPTION



Operating Expenses Percent Allocation

(665,039)1,624,014 0.7% 4,7801,784,128 0.8% 5,251

382,060 0.2% 1,1241,690,132 0.7% 4,9741,864,591 0.8% 5,488

301,524 0.1% 887706,916 0.3% 2,081279,442 0.1% 822719,566 0.3% 2,118697,467 0.3% 2,053108,714 0.0% 320

1,138,841 0.5% 3,352586,513 0.3% 1,726

03,766,147 1.7% 11,0841,264,007 0.6% 3,7201,581,714 0.7% 4,655

202,104 0.1% 59543,843 0.0% 129

3,405,618 1.5% 10,0234,368,010 1.9% 12,8563,654,799 1.6% 10,7578,840,426 3.9% 26,019

18,393,596 8.1% 54,1358,012,098 3.5% 23,5812,346,923 1.0% 6,907

21,873,290 9.7% 64,3767,129,211 3.2% 20,9821,979,452 0.9% 5,8261,091,922 0.5% 3,2141,166,750 0.5% 3,434

396,757 0.2% 1,1680 0.0% 0

1,270,444 0.6% 3,739309,190 0.1% 910

0 0.0% 00 0.0% 00 0.0% 0

5,105,635 2.3% 15,027138,736 0.1% 408

5,901,682 2.6% 17,3693,255,159 1.4% 9,580

OFFICE OF BUDGET



DESCRIPTION


TOTAL


OFFICE OF BUDGET

1,357,224 0.6% 3,994415,645 0.2% 1,223

3,980,520 1.8% 11,7150 0.0% 00 0.0% 0

2,147,461 1.0% 6,3201,315,424 0.6% 3,871

0 0.0% 0939,420 0.4% 2,765

1,004,610 0.4% 2,9570 0.0% 00 0.0% 0

1,293,919 0.6% 3,8080 0.0% 0

713,928 0.3% 2,1011,344,548 0.6% 3,9571,408,199 0.6% 4,1451,172,981 0.5% 3,4522,740,225 1.2% 8,065

565,632 0.3% 1,6651,171,423 0.5% 3,448

16,927,446 7.5% 49,8201,917,985 0.8% 5,645

16,789,735 7.4% 49,4140 0.0% 00 0.0% 0

331,126 0.1% 975748,148 0.3% 2,202466,517 0.2% 1,373391,392 0.2% 1,152

0 0.0% 03,149,186 1.4% 9,268

939,420 0.4% 2,7656,262,735 2.8% 18,432

0 0.0% 02,481,419 1.1% 7,3034,364,782 1.9% 12,8463,893,947 1.7% 11,4601,823,652 0.8% 5,3675,913,088 2.6% 17,4031,746,137 0.8% 5,139

0 0.0% 08,494,131 3.8% 24,999

293,113 0.1% 8630 0.0% 00 0.0% 0

9,889,135 4.4% 29,1050 0.0% 0

187,308 0.1% 5510 0.0% 00 0.0% 0

225,962,985 100% 0



INFORMATION SERVICES – OPERATIONS/PROGRAMMING/SYSTEMS

The Information Technology Operations and Systems costs represent the costs to operate and maintain the county’s major systems. These costs exclude revenues from the City of Vancouver for shared systems or any other direct payment agreements. The major systems include: 1) Financial Systems – general and subsidiary ledgers, treasury, and payroll; 2) Non-financial Systems – elections, recording, CRESA, Public Works, Community Development, Community Services; 3) Land Management Systems – GIS, CATS, and Sierra/Tidemark; 4) Law and Justice Systems – Sheriff, Jail, and Prosecuting Attorney systems.

Basis of Allocation

The costs are allocated to the departments/divisions who are the major users of the system, utilizing information from the reporting category ledger.

64



Subtotal


Add Allocated Cost:



INFO SERVICES-Ops/Sys/Prog

1,624,014

54,9300

0337,26196,7094,780

$2,117,694

65


DESCRIPTION



Direct I.T. Prog. Costs Percent of PC's

County-Wide O/H Total Allocation

(2,117,694)0.5% 9,876 9,8760.0% 0 01.6% 33,861 33,8612.7% 57,845 57,8450.3% 5,643 5,6432.1% 45,147 45,1470.2% 4,535 4,5351.4% 30,233 30,2330.3% 6,047 6,0470.1% 1,512 1,5121.3% 28,217 28,2170.5% 11,287 11,287

4.2% 88,884 88,8840.4% 8,465 8,4650.4% 7,760 7,7600.2% 4,233 4,2330.0% 0 05.6% 118,512 118,5122.6% 55,023 55,0231.9% 40,915 40,9155.4% 114,279 114,279

12.2% 258,814 258,8144.5% 95,278 95,2780.2% 4,266 4,2661.5% 31,744 31,7445.6% 118,512 118,5120.0% 0 00.2% 4,233 4,2330.7% 14,814 14,8140.0% 0 00.0% 0 00.0% 0 00.2% 4,233 4,2330.0% 0 00.0% 0 01.0% 20,457 20,4570.0% 0 00.0% 0 01.3% 26,806 26,8062.1% 43,737 43,737

INFORMATION SERVICES-Ops/Sys/Prog



DESCRIPTION


TOTAL

Direct I.T. Prog. Costs Percent of PC's

County-Wide O/H Total Allocation

INFORMATION SERVICES-Ops/Sys/Prog

0.5% 11,287 11,2870.0% 0 00.0% 0 00.0% 0 00.0% 0 01.7% 35,271 35,2710.0% 0 00.0% 0 00.0% 0 01.1% 23,985 23,9850.0% 0 00.0% 0 00.7% 15,519 15,5190.0% 0 00.4% 8,465 8,4651.1% 22,574 22,5741.7% 35,271 35,2710.4% 8,465 8,4651.7% 36,682 36,6820.3% 7,054 7,0540.5% 9,876 9,8765.7% 119,923 119,9230.4% 7,760 7,7603.1% 64,899 64,8990.0% 0 00.0% 0 00.4% 9,171 9,1710.6% 11,992 11,9920.0% 0 00.1% 2,116 2,1160.0% 0 00.4% 8,465 8,4650.0% 0 03.8% 80,419 80,4190.0% 0 01.1% 23,985 23,9851.7% 35,271 35,2710.7% 15,519 15,5192.1% 43,737 43,7370.8% 16,930 16,9300.0% 0 00.0% 0 00.6% 12,698 12,6980.1% 2,822 2,8220.0% 0 00.0% 0 07.2% 152,372 152,3720.0% 0 00.0% 0 00.0% 0 00.0% 0 0

0 100.0% 2,117,694 0



INFORMATION SERVICES – NETWORK/COMMUNICATIONS

The Information Technology-Network/Communications costs represent the total costs to maintain and operate the network and communications systems, including 1) the Local Area Network that is distributed countywide; and 2) communications systems such as e-mail and internet/intranet access.

Basis of Allocation

The Network/Communications costs are first allocated based on any direct services tracked via reporting category, with the remaining expenses allocated based on the number of personal computers for each department/division.

68



Subtotal


Add Allocated Cost:



INFO SERVICES-Network

1,784,128

6,1030

01,389,392

10,7455,2519,876

$3,205,496

69


DESCRIPTION



Direct I.T. Network # of PC's Percent

County-Wide O/H

Total Allocation

7 (3,215,007)0 0.0% 0 0

24 1.6% 51,647 51,64741 2.7% 88,230 88,2304 0.3% 8,608 8,608

32 2.1% 68,862 68,8623 0.2% 6,917 6,917

21 1.4% 46,113 46,1134 0.3% 9,223 9,2231 0.1% 2,306 2,306

20 1.3% 43,039 43,0398 0.5% 17,216 17,216

78,828 63 4.2% 135,573 214,4016 0.4% 12,912 12,912

78,828 6 0.4% 11,836 90,6643 0.2% 6,456 6,4560 0.0% 0 0

84 5.6% 180,763 180,7636,184 39 2.6% 83,926 90,1106,184 29 1.9% 62,406 68,590

49,469 81 5.4% 174,308 223,777183 12.3% 394,762 394,76268 4.5% 145,325 145,3253 0.2% 6,507 6,507

23 1.5% 48,419 48,41984 5.6% 180,763 180,7630 0.0% 0 03 0.2% 6,456 6,456

11 0.7% 22,595 22,5950 0.0% 0 00 0.0% 0 00 0.0% 0 03 0.2% 6,456 6,4560 0.0% 0 00 0.0% 0 0

15 1.0% 31,203 31,2030 0.0% 0 00 0.0% 0 0

61,836 19 1.3% 40,887 102,72331 2.1% 66,710 66,710

INFORMATION SERVICES-Network



DESCRIPTION


TOTAL

Direct I.T. Network # of PC's Percent

County-Wide O/H

Total Allocation

INFORMATION SERVICES-Network

8 0.5% 17,216 17,2160 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0

25 1.7% 53,799 53,7990 0.0% 0 00 0.0% 0 00 0.0% 0 0

1,202 17 1.1% 36,583 37,7850 0.0% 0 00 0.0% 0 0

11 0.7% 23,671 23,6710 0.0% 0 06 0.4% 12,912 12,912

16 1.1% 34,431 34,43125 1.7% 53,799 53,799

6 0.4% 12,912 12,91226 1.7% 55,951 55,951

5 0.3% 10,760 10,7607 0.5% 15,064 15,064

85 5.7% 182,915 182,9156 0.4% 11,836 11,836

46 3.1% 98,989 98,9890 0.0% 0 00 0.0% 0 07 0.4% 13,988 13,9889 0.6% 18,292 18,2920 0.0% 0 02 0.1% 3,228 3,2280 0.0% 0 06 0.4% 12,912 12,9120 0.0% 0 0

57 3.8% 122,661 122,6610 0.0% 0 0

17 1.1% 36,583 36,58325 1.7% 53,799 53,79911 0.7% 23,671 23,67131 2.1% 66,710 66,71012 0.8% 25,823 25,823

0 0.0% 0 00 0.0% 0 09 0.6% 19,368 19,3682 0.1% 4,304 4,3040 0.0% 0 00 0.0% 0 0

108 7.2% 232,410 232,4100 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0

282,531 1,501 100% 3,215,007 0



INFORMATION SERVICES – FMS ORACLE SUPPORT

The County’s Financial Management System (FMS) is an integrated software system that includes general ledger, purchasing, accounts payable, accounts receivable, payroll, cash receipting, and human resources. The Information Services FMS Oracle support represent the total costs to maintain and operate the software Basis of Allocation

The FMS costs are first allocated based on any direct services tracked via reporting category, with the remaining expenses allocated based on an equal weighting between the number of employees (payroll and HR functions) and the number of accounting transactions by each department/division.

72



Subtotal


Add Allocated Cost:



INFO SERVICES FMS

382,060

00

00

1,12400

$383,184

73


DESCRIPTION



INFORMATION SERVICES_FMS

FTEsWeighted

Trans Percent

(383,184)18 988 0.8% 3,19722 1,208 1.0% 3,9774 0 0.1% 457

14 563 0.6% 2,3102 0 0.1% 228

11 3,231 1.3% 5,1195 0 0.1% 5711 0 0.0% 114

12 0 0.4% 1,3707 113 0.2% 925

47 1,048 1.7% 6,62216 1,200 0.9% 3,28412 559 0.5% 1,9912 142 0.1% 4010 45 0.0% 55

48 2,156 2.1% 8,09845 3,932 2.6% 9,91030 8,672 3.6% 13,88988 3,747 3.8% 14,539

147 5,797 6.2% 23,82166 4,308 3.3% 12,70621 2,404 1.4% 5,257

178 6,009 7.2% 27,61869 2,704 2.9% 11,18920 682 0.8% 3,1129 448 0.4% 1,543

10 441 0.4% 1,6770 408 0.1% 4950 0 0.0% 00 0 0.0% 05 3,957 1.4% 5,3720 0 0.0% 00 24 0.0% 292 0 0.0% 1710 9,289 2.9% 11,2690 281 0.1% 341

73 2,366 2.9% 11,17923 3,206 1.7% 6,516



DESCRIPTION


TOTAL

INFORMATION SERVICES_FMS

FTEsWeighted

Trans Percent

19 1,527 1.0% 4,0220 174 0.1% 2110 4,539 1.4% 5,5070 75 0.0% 910 0 0.0% 0

18 890 0.8% 3,1360 114 0.0% 1380 0 0.0% 00 0 0.0% 0

13 537 0.5% 2,0900 0 0.0% 00 0 0.0% 07 357 0.3% 1,2330 0 0.0% 04 381 0.2% 919

11 939 0.6% 2,33814 474 0.6% 2,1746 978 0.5% 1,872

29 1,599 1.4% 5,2525 87 0.2% 6777 2,865 1.1% 4,275

82 8,545 5.1% 19,73218 945 0.8% 3,14584 7,955 5.0% 19,1860 135 0.0% 1640 213 0.1% 2580 1,017 0.3% 1,2345 867 0.4% 1,6230 165 0.1% 2005 213 0.2% 8290 0 0.0% 0

13 2,250 1.1% 4,21413 303 0.5% 1,85272 11,487 5.8% 22,1580 0 0.0% 0

13 2,235 1.1% 4,19618 1,179 0.9% 3,48615 2,307 1.2% 4,4558 1,320 0.7% 2,515

23 6,537 2.7% 10,50015 960 0.7% 2,8211 0 0.0% 57

43 0 1.3% 4,9112 417 0.2% 734

10 573 0.5% 1,7800 1,569 0.5% 1,903

88 8,835 5.4% 20,7110 0 0.0% 00 570 0.2% 692

19 5,565 2.3% 8,8930 6,302 2.0% 7,645

1,678 157,927 100% 0



HUMAN RESOURCES

The Human Resources Department is responsible for wage and salary administration, labor contract negotiations, administration of fringe benefits, and recruitment of employees, among other responsibilities.

Basis of Allocation

The basis of allocation is the number of full time equivalent personnel in each department/division.

76



Subtotal


Add Allocated Cost:



Human Resources

1,447,169 242,964

1,690,132

0

20,7920

00

36,6054,974

33,86151,6473,197

$1,841,208

77


DESCRIPTION



FTEs Percent Allocation

(1,841,208)22 1.3% 24,400

4 0.2% 4,43614 0.9% 15,805

2 0.1% 2,21811 0.6% 11,645

5 0.3% 5,5451 0.1% 1,109

12 0.7% 13,3097 0.4% 7,653

47 2.8% 51,96116 1.0% 17,74612 0.7% 12,755

2 0.1% 2,2180 0.0% 0

48 2.9% 53,23745 2.7% 49,90930 1.8% 32,71888 5.3% 97,046

147 8.9% 163,03766 3.9% 72,64621 1.2% 22,736

178 10.7% 197,41969 4.2% 76,80520 1.2% 22,182

9 0.5% 9,70510 0.6% 11,091

0 0.0% 00 0.0% 00 0.0% 05 0.3% 5,5450 0.0% 00 0.0% 02 0.1% 1,6640 0.0% 00 0.0% 0

73 4.4% 80,68723 1.4% 25,509

HUMAN RESOURCES



DESCRIPTION


TOTAL


HUMAN RESOURCES

19 1.1% 21,0730 0.0% 00 0.0% 00 0.0% 00 0.0% 0

18 1.1% 19,9640 0.0% 00 0.0% 00 0.0% 0

13 0.8% 13,9750 0.0% 00 0.0% 07 0.4% 7,7640 0.0% 04 0.2% 4,436

11 0.6% 11,64514 0.8% 15,527

6 0.4% 6,65529 1.7% 32,164

5 0.3% 5,5457 0.4% 7,764

82 4.9% 90,94618 1.1% 19,40984 5.0% 92,609

0 0.0% 00 0.0% 00 0.0% 05 0.3% 5,5450 0.0% 05 0.3% 5,5450 0.0% 0

13 0.8% 14,41813 0.8% 14,41872 4.3% 79,855

0 0.0% 013 0.8% 14,41818 1.1% 19,96415 0.9% 16,082

8 0.5% 8,87323 1.4% 24,95515 0.9% 16,082

1 0.0% 55543 2.6% 47,691

2 0.1% 2,21810 0.6% 10,536

0 0.0% 088 5.3% 97,046

0 0.0% 00 0.0% 0

19 1.1% 20,7960 0.0% 0

1,660 100% 0



FINANCIAL SERVICES & INTERNAL AUDIT

Financial Services is the part of the Auditor’s Office responsible for accounting and fiscal controls over budget for all departments of the County and provides accounts receivable, accounts payable, general ledger accounting, capital asset inventory maintenance, and general bonded debt accounting, and internal audit services. The office also prepares the Comprehensive Annual Financial Report, Disclosure Statements, Yearly Information Statements and other information.

Basis of Allocation

The basis of allocation is the count of the accounting transactions by each department/division.

80



Subtotal


Add Allocated Cost:



Financial Services & Int. Audit

1,864,591

0

28,8230

01,680

50,7465,488

57,84588,2303,977

24,400

$2,125,780

81


DESCRIPTION



Weighted Trans Percent Allocation

(2,125,780)0 0.0% 0

563 0.4% 7,6790 0.0% 0

3,231 2.1% 44,1090 0.0% 00 0.0% 00 0.0% 0

113 0.1% 1,542

1,048 0.7% 14,3041,200 0.8% 16,387

559 0.4% 7,629142 0.1% 1,93745 0.0% 618

2,156 1.4% 29,4323,932 2.5% 53,6758,672 5.6% 118,3703,747 2.4% 51,1455,797 3.7% 79,1274,308 2.8% 58,8002,404 1.5% 32,8116,009 3.9% 82,0222,704 1.7% 36,908

682 0.4% 9,316448 0.3% 6,118441 0.3% 6,018408 0.3% 5,565

0 0.0% 00 0.0% 0

3,957 2.5% 54,0180 0.0% 0

24 0.0% 3300 0.0% 0

9,289 6.0% 126,801281 0.2% 3,837

2,366 1.5% 32,3023,206 2.1% 43,763




DESCRIPTION


TOTAL



1,527 1.0% 20,839174 0.1% 2,375

4,539 2.9% 61,95975 0.0% 1,024

0 0.0% 0890 0.6% 12,152114 0.1% 1,556

0 0.0% 00 0.0% 0

537 0.3% 7,3300 0.0% 00 0.0% 0

357 0.2% 4,8730 0.0% 0

381 0.2% 5,201939 0.6% 12,818474 0.3% 6,470978 0.6% 13,350

1,599 1.0% 21,82787 0.1% 1,188

2,865 1.8% 39,1088,545 5.5% 116,646

945 0.6% 12,9027,955 5.1% 108,581

135 0.1% 1,843213 0.1% 2,908

1,017 0.7% 13,882867 0.6% 11,835165 0.1% 2,252213 0.1% 2,908

0 0.0% 02,250 1.4% 30,713

303 0.2% 4,13611,487 7.4% 156,801

0 0.0% 02,235 1.4% 30,5081,179 0.8% 16,0942,307 1.5% 31,4911,320 0.8% 18,0186,537 4.2% 89,232

960 0.6% 13,1040 0.0% 00 0.0% 0

417 0.3% 5,692573 0.4% 7,822

1,569 1.0% 21,4178,835 5.7% 120,600

0 0.0% 0570 0.4% 7,781

5,565 3.6% 75,9646,302 4.0% 86,017

155,732 100% 0



PAYROLL ACCOUNTING

The Payroll Accounting function is part of the County Auditor’s Office responsible for maintaining the County’s payroll records and processing paychecks.

Basis of Allocation

The basis of allocation is the number of FTE’s (employees) for each department/division.

84



Subtotal


Add Allocated Cost:



Payroll

301,524

0

3,2030

00

5,638887

5,6438,608

4574,436

0

$330,397

85


DESCRIPTION




(330,397)14.3 0.8% 2,619

2 0.1% 36811 0.6% 1,930

5 0.3% 9191 0.1% 184

12 0.7% 2,2067 0.4% 1,268

47 2.6% 8,61216 0.9% 2,94112 0.6% 2,114

2 0.1% 3680 0.0% 0

48 2.7% 8,82445 2.5% 8,27230 1.6% 5,42388 4.9% 16,085

147 8.2% 27,02266 3.6% 12,04021 1.1% 3,768

178 9.9% 32,72169 3.9% 12,73020 1.1% 3,676

9 0.5% 1,60810 0.6% 1,838

0 0.0% 00 0.0% 00 0.0% 05 0.3% 9190 0.0% 00 0.0% 02 0.1% 2760 0.0% 00 0.0% 0

73 4.0% 13,37323 1.3% 4,228

PAYROLL



DESCRIPTION


TOTAL


PAYROLL

0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

18 1.0% 3,3090 0.0% 00 0.0% 00 0.0% 0

13 0.7% 2,3160 0.0% 00 0.0% 07 0.4% 1,2870 0.0% 04 0.2% 735

11 0.6% 1,93014 0.8% 2,574

6 0.3% 1,10329 1.6% 5,331

5 0.3% 9197 0.4% 1,287

82 4.6% 15,07418 1.0% 3,21784 4.6% 15,349

0 0.0% 00 0.0% 00 0.0% 05 0.3% 9190 0.0% 05 0.3% 9190 0.0% 0

13 0.7% 2,39013 0.7% 2,39072 4.0% 13,235

0 0.0% 013 0.7% 2,39018 1.0% 3,30915 0.8% 2,665

8 0.4% 1,47123 1.3% 4,13615 0.8% 2,665

1 0.0% 9243 2.4% 7,904

2 0.1% 36810 0.5% 1,74668 3.8% 12,50088 4.9% 16,085

0 0.0% 00 0.0% 0

75 4.2% 13,78758 3.2% 10,662

1,797 100% 0



COUNTY TREASURER-INDIRECT

This represents the costs related to some treasurer services provided to all county and some non-county government departments. These services include the receipt of deposits and general cash accounting. These costs do not include general tax collection or investment activities.

Basis of Allocation

The basis of allocation is the weighted count of the applicable treasury transactions by each department/division.

88



Subtotal


Add Allocated Cost:



Treasurer-Ind

706,916

0

8,2830

013,59914,5832,081

45,14768,8622,310

15,8057,6792,619

$887,884

89


DESCRIPTION




(887,884)0 0.0% 05 0.0% 1310 0.0% 00 0.0% 00 0.0% 00 0.0% 0

5 0.0% 1311,367 4.2% 37,383

60 0.2% 1,6340 0.0% 0

22 0.1% 58841 0.1% 1,111

215 0.7% 5,88279 0.2% 2,15793 0.3% 2,549

1,582 4.9% 43,26519 0.1% 52314 0.0% 392

129 0.4% 3,529801 2.5% 21,894

5 0.0% 1315 0.0% 1317 0.0% 1962 0.0% 650 0.0% 00 0.0% 0

146 0.4% 3,9870 0.0% 0

10 0.0% 2610 0.0% 0

10 0.0% 2612 0.0% 65

12 0.0% 32757 0.2% 1,569

TREASURY-IND



DESCRIPTION


TOTAL


TREASURY-IND

0 0.0% 011 0.0% 301

1,674 5.2% 45,7741 0.0% 270 0.0% 0

221 0.7% 6,0431,152 3.5% 31,500

12 0.0% 32861 0.2% 1,668

2 0.0% 550 0.0% 00 0.0% 05 0.0% 1370 0.0% 00 0.0% 00 0.0% 00 0.0% 0

255 0.8% 6,9733 0.0% 829 0.0% 2461 0.0% 27

233 0.7% 6,357195 0.6% 5,332

8 0.0% 2054 0.0% 1096 0.0% 164

36 0.1% 98430 0.1% 820

0 0.0% 00 0.0% 00 0.0% 00 0.0% 0

12 0.0% 328289 0.9% 7,902

0 0.0% 052 0.2% 1,422

1 0.0% 270 0.0% 0

26 0.1% 71156 0.2% 1,531

7 0.0% 1910 0.0% 00 0.0% 02 0.0% 55

62 0.2% 1,695376 1.2% 10,281

1,917 5.9% 52,4180 0.0% 0

206 0.6% 5,63360 0.2% 1,641

20,800 64.1% 568,754

32,471 100% 0



RECORDS

The Records division maintains copies of the County records in accordance with State regulations and disposes those records as retention periods expire.

Basis of Allocation

These costs are allocated based on the total number of archived boxes maintained at the Records Center, by department/division.

92



Subtotal


Add Allocated Cost:



Records

187,864 91,577

279,442

0

00

28,6430

16,159822

4,5356,917

2282,218

0368

0

$339,332

93


DESCRIPTION



# of Boxes Percent Allocation

(345,189)62 0.3% 1,1173 0.0% 542 0.0% 36

465 2.4% 8,37918 0.1% 324

540 2.8% 9,73129 0.2% 522

504 2.6% 9,07389 0.5% 1,6040 0.0% 0

3,932 20.5% 70,8561,927 10.1% 34,725

223 1.2% 4,01929 0.2% 523

1,371 7.2% 24,7060 0.0% 00 0.0% 0

726 3.8% 13,0833,101 16.2% 55,881

901 4.7% 16,236160 0.8% 2,883

27 0.1% 4870 0.0% 00 0.0% 00 0.0% 0

41 0.2% 7390 0.0% 00 0.0% 00 0.0% 00 0.0% 07 0.0% 126

1,142 6.0% 20,57923 0.1% 414

RECORDS



DESCRIPTION


TOTAL

# of Boxes Percent Allocation

RECORDS

0 0.0% 00 0.0% 0

96 0.5% 1,7300 0.0% 00 0.0% 0

28 0.1% 5050 0.0% 00 0.0% 00 0.0% 0

233 1.2% 4,1990 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

114 0.6% 2,0540 0.0% 0

172 0.9% 3,1001 0.0% 18

156 0.8% 2,811624 3.3% 11,245

0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

88 0.5% 1,5860 0.0% 00 0.0% 00 0.0% 0

660 3.4% 11,8930 0.0% 00 0.0% 00 0.0% 00 0.0% 0

597 3.1% 10,75846 0.2% 829

0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

941 4.9% 16,9570 0.0% 00 0.0% 0

78 0.4% 1,4060 0.0% 0

19,155 100% 0



PURCHASING

The Purchasing Division is responsible for all activities involved in the acquisition and use of goods and services utilized in the operations of the County. These activities include contract services, inventory control, purchasing, expediting, traffic, materials handling, warehousing, receiving, shipping, and disposal of surplus and obsolete materials and equipment.

Basis of Allocation

These costs are allocated based on an equal weighting between the total number of purchase orders and the number of purchase requisitions incurred by each department/division.

96



Subtotal


Add Allocated Cost:



Purchasing

678,599 40,967

719,566

0

14,7550

00

25,9782,118

30,23346,1135,119

11,64544,1091,930

1311,117

$902,815

97


DESCRIPTION




(902,815)0 0.0% 00 0.0% 00 0.0% 00 0.2% 2,255

0 1.1% 9,5350 1.4% 12,7230 1.1% 9,9710 0.3% 2,8190 0.1% 1,2630 1.3% 11,9650 0.9% 8,4170 1.0% 9,1260 1.7% 15,7650 2.5% 22,6170 3.6% 32,6760 0.5% 4,2180 4.8% 43,2090 3.0% 26,7870 0.5% 4,2080 1.0% 8,7280 0.9% 8,1550 0.2% 2,1480 0.0% 00 0.0% 00 4.2% 37,7010 0.0% 00 0.0% 2530 0.0% 00 8.8% 79,5910 0.2% 1,8270 1.6% 14,1030 3.0% 27,048

PURCHASING



DESCRIPTION


TOTAL


PURCHASING

0 0.6% 5,1120 0.5% 4,6450 2.0% 17,9200 0.0% 00 0.0% 00 0.4% 3,4500 0.3% 3,1560 0.0% 00 0.0% 00 1.9% 16,7950 0.0% 00 0.0% 00 0.2% 1,6910 0.0% 00 0.3% 2,4580 0.5% 4,3930 1.8% 16,1730 1.5% 13,9270 2.1% 18,5810 0.2% 1,6910 0.7% 6,4540 10.9% 98,3260 1.9% 17,2380 3.3% 30,0650 0.4% 4,0400 0.0% 00 0.3% 3,1560 1.4% 12,6050 0.1% 7580 0.1% 5640 0.0% 00 0.6% 5,7230 0.1% 1,2630 5.3% 48,0750 0.0% 00 2.1% 18,6160 0.8% 7,4900 1.3% 11,6070 0.9% 7,8600 2.7% 24,5850 1.1% 9,6100 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 4.6% 41,7390 0.0% 00 0.0% 00 2.2% 19,8230 2.9% 26,115

1 100% 0



PRINTING/MAIL ROOM

The Print Shop and Mail Room are a function of the County’s General Services Department. Non-general fund departments pay the Print Shop directly for materials, and non-general fund departments pay the Mail Room directly for out- going postage. These costs are excluded from the allocation.

Basis of Allocation

Remaining Print Shop costs (salaries/supplies) are allocated to general fund departments based on total direct costs. Remaining Mail Room costs (salaries) are allocated based on direct costs for all departments/divisions.

100



Subtotal


Add Allocated Cost:



Printing/Mail

86,322611,145

697,467

0

0891

00

27,8772,0536,0479,223

5715,545

0919

0540

$750,647

101


DESCRIPTION



Worksheet Alloc Percent

Step Down Allocation

Total Allocation

(105,601)553 0.1% 91 644

5,796 0.9% 949 6,7452,985 0.5% 489 3,474

19,168 3.0% 3,138 22,3076,433 1.0% 1,053 7,4878,050 1.2% 1,318 9,3681,029 0.2% 168 1,197

223 0.0% 37 26017,334 2.7% 2,838 20,17122,232 3.4% 3,640 25,87118,602 2.9% 3,045 21,64744,995 7.0% 7,366 52,36193,618 14.5% 15,326 108,94440,779 6.3% 6,676 47,45511,945 1.9% 1,956 13,901

111,328 17.3% 18,226 129,55436,285 5.6% 5,940 42,22610,075 1.6% 1,649 11,7245,558 0.9% 910 6,4675,938 0.9% 972 6,9112,019 0.3% 331 2,350

0 0.0% 0 06,466 1.0% 1,059 7,5251,574 0.2% 258 1,831

0 0.0% 0 00 0.0% 0 00 0.0% 0 0

25,986 4.0% 4,254 30,240706 0.1% 116 822

30,038 4.7% 4,918 34,95516,568 2.6% 2,712 19,280

PRINTING/MAIL



DESCRIPTION


TOTAL

Worksheet Alloc Percent

Step Down Allocation

Total Allocation

PRINTING/MAIL

6,908 1.1% 1,131 8,0391,316 0.2% 215 1,531

0 0.0% 0 00 0.0% 0 00 0.0% 0 0

6,798 1.1% 1,113 7,9114,164 0.6% 682 4,846

0 0.0% 0 0363 0.1% 59 423388 0.1% 64 452

0 0.0% 0 00 0.0% 0 0

500 0.1% 82 5820 0.0% 0 0

276 0.0% 45 321520 0.1% 85 605545 0.1% 89 634454 0.1% 74 528

1,060 0.2% 173 1,233219 0.0% 36 255453 0.1% 74 527

6,546 1.0% 1,072 7,617742 0.1% 121 863

6,493 1.0% 1,063 7,5550 0.0% 0 00 0.0% 0 0

1,048 0.2% 172 1,2202,368 0.4% 388 2,7561,477 0.2% 242 1,7191,239 0.2% 203 1,442

0 0.0% 0 09,969 1.5% 1,632 11,6012,974 0.5% 487 3,4612,422 0.4% 396 2,818

0 0.0% 0 0960 0.1% 157 1,117

1,688 0.3% 276 1,9641,506 0.2% 247 1,752

705 0.1% 115 8212,287 0.4% 374 2,661

675 0.1% 111 7860 0.0% 0 0

26,890 4.2% 4,402 31,2920 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0

593 0.1% 97 6904,219 0.7% 691 4,910

0 0.0% 0 0

645,046 100% 105,601 0



TELECOMMUNICATIONS SYSTEM

The Telecommunications division of the General Services Department operates and maintains the County’s telephone and voice messaging systems. These costs do not include long distances charges or cell phone charges, which are direct billed to departments.

Basis of Allocation

The basis of allocation is the number of telephone lines assigned to each department/division within the County.

104



Subtotal


Add Allocated Cost:



Telephone

95,619 13,096

13,380

122,095

0

00

000

3201,5122,306

1141,109

0184

0360

644

$128,319

105


DESCRIPTION



Phone Lines Percent Allocation

(128,319)16 0.6% 81412 0.5% 610

61 2.4% 3,10239 1.5% 1,98420 0.8% 1,0173 0.1% 1530 0.0% 0

64 2.5% 3,25591 3.6% 4,62891 3.6% 4,628

117 4.6% 5,95199 3.9% 5,03567 2.7% 3,40836 1.4% 1,831

140 5.5% 7,12095 3.8% 4,83227 1.1% 1,37313 0.5% 66138 1.5% 1,93370 2.8% 3,5600 0.0% 00 0.0% 02 0.1% 1020 0.0% 00 0.0% 0

34 1.3% 1,7290 0.0% 00 0.0% 0

120 4.8% 6,1030 0.0% 0

TELEPHONE



DESCRIPTION


TOTAL

Phone Lines Percent Allocation

TELEPHONE

1 0.0% 510 0.0% 0

42 1.7% 2,1360 0.0% 00 0.0% 0

26 1.0% 1,3220 0.0% 00 0.0% 00 0.0% 0

28 1.1% 1,4240 0.0% 00 0.0% 00 0.0% 00 0.0% 06 0.2% 305

21 0.8% 1,06829 1.1% 1,47512 0.5% 61049 1.9% 2,492

8 0.3% 40716 0.6% 81480 3.2% 4,06961 2.4% 3,10247 1.9% 2,390

0 0.0% 00 0.0% 0

27 1.1% 1,37343 1.7% 2,187

0 0.0% 06 0.2% 3050 0.0% 09 0.4% 4580 0.0% 0

91 3.6% 4,6280 0.0% 0

22 0.9% 1,11955 2.2% 2,79741 1.6% 2,08525 1.0% 1,27135 1.4% 1,780

0 0.0% 00 0.0% 00 0.0% 00 0.0% 0

15 0.6% 7630 0.0% 0

180 7.1% 9,1550 0.0% 02 0.1% 1024 0.2% 203

287 11.4% 14,597

2,523 100% 0



PROSECUTING ATTORNEY

These costs represent the costs associated with providing legal advice to county departments and officials. Excludes prosecutorial activity.

Basis of Allocation


108



Subtotal


Add Allocated Cost:



Pros Attny-Ind

1,080,694 58,148

1,138,841

2,2752,725

00

00

23,9903,352

28,21743,0391,370

13,3090

2,2060

8,3790

6,745814

$1,275,264

109


DESCRIPTION




(1,275,264)586,513 0.3% 3,495

3,766,147 1.8% 22,4411,264,007 0.6% 7,5321,581,714 0.7% 9,425

202,104 0.1% 1,20443,843 0.0% 261

3,405,618 1.6% 20,2924,368,010 2.0% 26,0273,654,799 1.7% 21,7778,840,426 4.1% 52,675

18,393,596 8.6% 109,5988,012,098 3.7% 47,7402,346,923 1.1% 13,984

21,873,290 10.2% 130,3327,129,211 3.3% 42,4791,979,452 0.9% 11,7951,091,922 0.5% 6,5061,166,750 0.5% 6,952

396,757 0.2% 2,364- 0.0% 0

1,270,444 0.6% 7,570309,190 0.1% 1,842

- 0.0% 0- 0.0% 0- 0.0% 0

5,105,635 2.4% 30,422138,736 0.1% 827

5,901,682 2.8% 35,1653,255,159 1.5% 19,396

PROS ATTNY-IND



DESCRIPTION


TOTAL


PROS ATTNY-IND

1,357,224 0.6% 8,087415,645 0.2% 2,477

- 0.0% 0- 0.0% 0- 0.0% 0

2,147,461 1.0% 12,7961,315,424 0.6% 7,838

- 0.0% 0939,420 0.4% 5,598

1,004,610 0.5% 5,986- 0.0% 0- 0.0% 0

1,293,919 0.6% 7,710- 0.0% 0

713,928 0.3% 4,2541,344,548 0.6% 8,0111,408,199 0.7% 8,3911,172,981 0.5% 6,9892,740,225 1.3% 16,328

565,632 0.3% 3,3701,171,423 0.5% 6,980

16,927,446 7.9% 100,8621,917,985 0.9% 11,428

16,789,735 7.8% 100,041- 0.0% 0- 0.0% 0

331,126 0.2% 1,973748,148 0.3% 4,458466,517 0.2% 2,780391,392 0.2% 2,332

- 0.0% 03,149,186 1.5% 18,764

939,420 0.4% 5,5986,262,735 2.9% 37,316

- 0.0% 02,481,419 1.2% 14,7854,364,782 2.0% 26,0073,893,947 1.8% 23,2021,823,652 0.9% 10,8665,913,088 2.8% 35,2331,746,137 0.8% 10,404

- 0.0% 08,494,131 4.0% 50,612

- 0.0% 0- 0.0% 0- 0.0% 0

9,889,135 4.6% 58,924- 0.0% 0

187,308 0.1% 1,1163,633,085 1.7% 21,648

- 0.0% 0

214,025,039 100% 0



PUBLIC INFORMATION AND OUTREACH

The Public Information and Outreach Office assists county staff and managers in quality communications to customers within the County and outside the County. They provide information to the community, as well as publish weekly and monthly news articles on important events and updates of county activities.

Basis of Allocation


112



Subtotal


Add Allocated Cost:



PIO

562,077 24,436

586,513

0

13,5820

00

23,9121,726

11,28717,216

9257,6531,5421,268

0324

2,2553,474

6103,495

$675,782

113


DESCRIPTION




(675,782)

3,766,147 2.2% 14,6131,264,007 0.7% 4,9041,581,714 0.9% 6,137

202,104 0.1% 78443,843 0.0% 170

3,405,618 2.0% 13,2144,368,010 2.5% 16,9483,654,799 2.1% 14,1818,840,426 5.1% 34,301

18,393,596 10.6% 71,3678,012,098 4.6% 31,0872,346,923 1.3% 9,106

21,873,290 12.6% 84,8687,129,211 4.1% 27,6611,979,452 1.1% 7,6801,091,922 0.6% 4,2371,166,750 0.7% 4,527

396,757 0.2% 1,5390 0.0% 0

1,270,444 0.7% 4,929309,190 0.2% 1,200

0 0.0% 00 0.0% 00 0.0% 0

5,105,635 2.9% 19,810138,736 0.1% 538

5,901,682 3.4% 22,8993,255,159 1.9% 12,630




DESCRIPTION


TOTAL



1,357,224 0.8% 5,266415,645 0.2% 1,613

0 0.0% 00 0.0% 00 0.0% 0

2,147,461 1.2% 8,3321,315,424 0.8% 5,104

0 0.0% 0939,420 0.5% 3,645

1,004,610 0.6% 3,8980 0.0% 00 0.0% 0

1,293,919 0.7% 5,0200 0.0% 0

713,928 0.4% 2,7701,344,548 0.8% 5,2171,408,199 0.8% 5,4641,172,981 0.7% 4,5512,740,225 1.6% 10,632

565,632 0.3% 2,1951,171,423 0.7% 4,545

0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

331,126 0.2% 1,285748,148 0.4% 2,903466,517 0.3% 1,810391,392 0.2% 1,519

0 0.0% 03,149,186 1.8% 12,219

939,420 0.5% 3,6456,262,735 3.6% 24,299

0 0.0% 02,481,419 1.4% 9,6284,364,782 2.5% 16,9353,893,947 2.2% 15,1091,823,652 1.0% 7,0765,913,088 3.4% 22,9431,746,137 1.0% 6,775

0 0.0% 08,494,131 4.9% 32,957

0 0.0% 00 0.0% 00 0.0% 0

9,889,135 5.7% 38,3700 0.0% 0

187,308 0.1% 7270 0.0% 00 0.0% 0

174,170,275 100% 0


116


Summary of Cost Allocation to Operating Departments and Agencies

117

2016 Clark County Indirect Cost Allocation2014 Costs

Detail by Central Service Department

Allocation Sheets ASSESSMENT

Department Allocation Amt

Courthouse 0Franklin Center 0Corrections Center 0Juvenile Center 0Public Service Center 68,7471408 Franklin 0Pepsi Building 0Bond Interest 15,375Equipment Depreciation 0Facilities Management 121,034Office of Budget 11,084Info Services - Ops/Sys/Prog/Comm 88,884Info Services - Network 214,401Info Services - FMS 6,622Human Resources 51,961Financial Services & Int. Audit 14,304Payroll 8,612Treasurer-Ind 131Records 9,731Purchasing 9,535Printing/Mail 22,307Telephone 3,102Pros Attny-Ind 22,441PIO 14,613

Total Allocation Amount 682,882

Total Direct Cost 3,766,147Indirect Cost Rate 18.13%

118



Allocation Sheets

Department

CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO

Total Allocation Amount

Total Direct CostIndirect Cost Rate

AUDITOR-Auto License & Recording

Allocation Amt

0000

2,8441,246

00

23,02143,959

3,7208,465

12,9123,284

17,74616,387

2,94137,383

52212,723

7,4871,9847,5324,904

209,057

1,264,00716.54%

119



Allocation Sheets

Department




TREASURER-DIR

Allocation Amt

0000

43600

15,3752,053

7684,6557,760

90,6641,991

12,7557,6292,1141,6349,0739,9719,3681,0179,4256,137

192,826

1,581,71412.19%

120



Allocation Sheets

Department




BOE

Allocation Amt

0000000000

5954,2336,456

4012,2181,937

3680

1,6042,8191,197

1531,204

784

23,968

202,10411.86%

121



Allocation Sheets

Department




COMMUNITY SUPPORT

Allocation Amt

0000000000

12900

550

6180

5880

1,263260

0261170

3,345

43,8437.63%

122



Allocation Sheets

Department




COUNTY CLERK

Allocation Amt

7,9320000000

2,58883,06410,023

118,512180,763

8,09853,23729,432

8,8241,111

70,85611,96520,171

3,25520,29213,214

643,337

3,405,61818.89%

123



Allocation Sheets

Department




DISTRICT COURT

Allocation Amt

20,3180000000

81,440693,356

12,85655,02390,110

9,91049,90953,675

8,2725,882

34,7258,417

25,8714,628

26,02716,948

1,197,366

4,381,50427.33%

124



Allocation Sheets

Department




SUPERIOR COURT

Allocation Amt

32,1930000000

13,063337,143

10,75740,91568,59013,88932,718

118,3705,4232,1574,0199,126

21,6474,628

21,77714,181

750,595

3,654,79920.54%

125



Allocation Sheets

Department




JUVENILE

Allocation Amt

000

216,5110000

930443,649

26,019114,279223,777

14,53997,04651,14516,085

2,549523

15,76552,361

5,95152,67534,301

1,368,102

8,840,42615.48%

126



Allocation Sheets

Department




SHERIFF LAW ENFORCEMENT

Allocation Amt

00

8,04300000

197,31427,70854,135

258,814394,762

23,821163,037

79,12727,02243,26524,70622,617

108,9445,035

109,59871,367

1,619,314

18,432,8108.78%

127



Allocation Sheets

Department




SHERIFF CIVIL SUPPORT

Allocation Amt

00

48,256000

27,95400

243,37223,58195,278

145,32512,70672,64658,80012,040

5230

32,67647,455

3,40847,74031,087

902,846

8,012,09811.27%

128



Allocation Sheets

Department




SHERIFF EXEC/ADMIN

Allocation Amt

00

24,128000000

83,1246,9074,2666,5075,257

22,73632,811

3,768392

04,218

13,9011,831

13,9849,106

232,937

2,346,9239.93%

129



Allocation Sheets

Department




JAIL

Allocation Amt

00

253,4000000

1,10538,088

1,270,27364,37631,74448,41927,618

197,41982,02232,721

3,52913,08343,209

129,5547,120

130,33284,868

2,458,880

21,917,64311.22%

130



Allocation Sheets

Department




PROS ATTNY-DIR

Allocation Amt

10,13112,135

0000000

364,58320,982

118,512180,763

11,18976,80536,90812,73021,89455,88126,78742,226

4,83242,47927,661

1,066,498

7,129,21114.96%

131



Allocation Sheets

Department




PA-CHILD SUPPORT

Allocation Amt

0000000000

5,82600

3,11222,182

9,3163,676

13116,236

4,20811,724

1,37311,795

7,680

97,260

1,979,4524.91%

132



Allocation Sheets

Department




MEDICAL EXAMINER

Allocation Amt

00000000

19,91795,615

3,2144,2336,4561,5439,7056,1181,608

1312,8838,7286,467

6616,5064,237

178,021

1,121,48515.87%

133



Allocation Sheets

Department




COMMISSIONERS

Allocation Amt

0000

58,0150000

102,1413,434

14,81422,595

1,67711,091

6,0181,838

196487

8,1556,9111,9336,9524,527

250,784

1,166,75021.49%

134



Allocation Sheets

Department




COUNTYWIDE SERVICES

Allocation Amt

00000000

3,2570

1,16800

4950

5,5650

650

2,1482,3503,5602,3641,539

22,511

396,7575.67%

135



Allocation Sheets

Department




LAND CONSERVATION

Allocation Amt

000000000000000000000000

0

00.00%

136



Allocation Sheets

Department




CONTINGENCY

Allocation Amt

0000000000

3,739000000000

7,5250

7,5704,929

23,763

1,270,4441.87%

137



Allocation Sheets

Department




LOSS CONTROL

Allocation Amt

0000

3,3530000

5,904910

4,2336,4565,3725,545

54,018919

3,987739

37,7011,831

1021,8421,200

134,112

309,19043.38%

138



Allocation Sheets

Department




ESA (Endangered Species)

Allocation Amt

000000000000000000000000

0

00.00%

139



Allocation Sheets

Department




CVTV

Allocation Amt

0000000000000

290

3300

2610

2530000

873

00.00%

140



Allocation Sheets

Department




COOP EXTENSION SERVICES

Allocation Amt

00000000000

20,45731,203

1711,664

0276

0000

1,72900

55,501

00.00%

141



Allocation Sheets

Department




INDIGENT DEFENSE

Allocation Amt

0000000000

15,02700

11,2690

126,8010

2610

79,59130,240

030,42219,810

313,421

5,105,6356.14%

142



Allocation Sheets

Department




LEWIS & CLARK RAILROAD

Allocation Amt

0000000000

40800

3410

3,8370

65126

1,827822

0827538

8,791

142,2096.18%

143



Allocation Sheets

Department




CORRECTIONS

Allocation Amt

00

15,446000000

142,21917,36926,806

102,72311,17980,68732,30213,373

32720,57914,10334,955

6,10335,16522,899

576,236

5,901,6829.76%

144



Allocation Sheets

Department




DEPARTMENT OF ENVIRONMENTAL SERVICES

Allocation Amt

0000

64,1790000

112,9929,580

43,73766,710

6,51625,50943,763

4,2281,569

41427,04819,280

019,39612,630

457,552

3,255,15914.06%

145



Allocation Sheets

Department




PARKS

Allocation Amt

00000000

7,383719,125

3,99411,28717,216

4,02221,07320,839

000

5,1128,039

518,0875,266

831,494

2,711,17830.67%

146



Allocation Sheets

Department




AUDITOR'S O&M

Allocation Amt

0000000000

1,22300

2110

2,3750

3010

4,6451,531

02,4771,613

14,376

415,6453.46%

147



Allocation Sheets

Department




CLARK COUNTY FAIR

Allocation Amt

00000000

51,7190

11,71500

5,5070

61,9590

45,7741,730

17,9200

2,13600

198,459

5,002,9863.97%

148



Allocation Sheets

Department




EMS FUND

Allocation Amt

0000000000000

910

1,0240

27000000

1,142

00.00%

149



Allocation Sheets

Department




RADIO COMMUNICATIONS

Allocation Amt

000000000000000000000000

0

00.00%

150



Allocation Sheets

Department




GIS

Allocation Amt

0000

33,032000

23,02758,155

6,32035,27153,799

3,13619,96412,152

3,3096,043

5053,4507,9111,322

12,7968,332

288,524

2,147,46113.44%

151



Allocation Sheets

Department




TRI-MOUNTAIN GOLF

Allocation Amt

000000000

104,3243,871

00

1380

1,5560

31,5000

3,1564,846

07,8385,104

162,334

1,315,42412.34%

152



Allocation Sheets

Department




SPECIAL LAW ENFORCEMENT

Allocation Amt

00000000000000000

328000000

328

00.00%

153



Allocation Sheets

Department





Allocation Amt

0000000000

2,76500

1,85214,418

4,1362,390

3280

1,2633,461

05,5983,645

39,855

939,4204.24%

154



Allocation Sheets

Department




COMMUNITY DEV ADMIN

Allocation Amt

0000000000

2,95723,98537,785

2,09013,975

7,3302,316

554,199

16,795452

1,4245,9863,898

123,247

1,004,61012.27%

155



Allocation Sheets

Department




DEVELOPMENT REVIEW

Allocation Amt

000000000000000000000000

0

00.00%

156



Allocation Sheets

Department




ENGINEERING

Allocation Amt

0000000000

3,80815,51923,671

1,2337,7644,8731,287

1370

1,691582

07,7105,020

73,296

1,293,9195.66%

157



Allocation Sheets

Department




INSPECTION

Allocation Amt

000000000000000000000000

0

00.00%

158



Allocation Sheets

Department




DEVELOPMENT SERVICES

Allocation Amt

0000000000

2,1018,465

12,912919

4,4365,201

73500

2,458321305

4,2542,770

44,878

713,9286.29%

159



Allocation Sheets

Department




LONG RANGE PLANNING

Allocation Amt

0000

17,8410000

31,4103,957

22,57434,431

2,33811,64512,818

1,93000

4,393605

1,0688,0115,217

158,238

1,344,54811.77%

160



Allocation Sheets

Department




CUSTOMER SERVICE

Allocation Amt

0000000000

4,14535,27153,799

2,17415,527

6,4702,574

00

16,173634

1,4758,3915,464

152,096

1,408,19910.80%

161



Allocation Sheets

Department




ANIMAL CONTROL

Allocation Amt

0000

10,0600000

17,7123,4528,465

12,9121,8726,655

13,3501,1036,9732,054

13,927528610

6,9894,551

111,213

1,172,9819.48%

162



Allocation Sheets

Department




BUILDING

Allocation Amt

0000000000

8,06536,68255,951

5,25232,16421,827

5,33182

018,581

1,2332,492

16,32810,632

214,619

2,740,2257.83%

163



Allocation Sheets

Department




CODE ENFORCEMENT

Allocation Amt

0000

3,3530000

5,9041,6657,054

10,760677

5,5451,188

919246

3,1001,691

255407

3,3702,195

48,328

565,6328.54%

164



Allocation Sheets

Department




FIRE MARSHAL

Allocation Amt

0000

3,3530000

5,9043,4489,876

15,0644,2757,764

39,1081,287

2718

6,454527814

6,9804,545

109,444

1,171,4239.34%

165



Allocation Sheets

Department




PW - TRANSPORTATION

Allocation Amt

00000000

117,7800

49,820119,923182,915

19,73290,946

116,64615,074

6,3572,811

98,3267,6174,069

100,8620

932,878

16,927,4465.51%

166



Allocation Sheets

Department




PW - ADMIN

Allocation Amt

0000000000

5,6457,760

11,8363,145

19,40912,902

3,2175,332

11,24517,238

8633,102

11,4280

113,123

1,917,9855.90%

167



Allocation Sheets

Department




PW - ROAD OPERATIONS

Allocation Amt

00000000

5,1910

49,41464,89998,98919,18692,609

108,58115,349

2050

30,0657,5552,390

100,0410

594,478

16,909,9243.52%

168



Allocation Sheets

Department




CAMP BONNEVILLE

Allocation Amt

0000000000000

1640

1,8430

1090

4,0400000

6,156

00.00%

169



Allocation Sheets

Department




SPECIAL INVESTIGATION

Allocation Amt

0000000000000

2580

2,9080

164000000

3,330

00.00%

170



Allocation Sheets

Department




NARCOTICS TASK FORCE

Allocation Amt

0000000000

9759,171

13,9881,234

013,882

0984

03,1561,2201,3731,9731,285

49,241

331,12614.87%

171



Allocation Sheets

Department




CHILD JUSTICE CENTER

Allocation Amt

000000000

25,9512,202

11,99218,292

1,6235,545

11,835919820

012,605

2,7562,1874,4582,903

104,088

748,14813.91%

172



Allocation Sheets

Department




VETERANS ASSISTANCE

Allocation Amt

0000000000

1,37300

2000

2,252000

7581,719

02,7801,810

10,891

466,5172.33%

173



Allocation Sheets

Department




VICTIM WITNESS

Allocation Amt

0000000000

1,1522,1163,228

8295,5452,908

9190

1,586564

1,442305

2,3321,519

24,445

391,3926.25%

174



Allocation Sheets

Department




METROPOLITAN PARKS DISTRICT

Allocation Amt

00000000

7,4040

9,2688,465

12,9124,214

14,41830,713

2,39000

5,72311,601

45818,76412,219

138,550

3,149,1864.40%

175



Allocation Sheets

Department




DEPARTMENT of COMMUNITY SERVICES

Allocation Amt

0000000000

18,43280,419

122,66122,15879,855

156,80113,235

7,90211,89348,075

2,8184,628

37,31624,299

630,495

6,269,78910.06%

176



Allocation Sheets

Department




SOLID WASTE

Allocation Amt

00000000

2,0610

7,30323,98536,583

4,19614,41830,508

2,3901,422

018,616

1,1171,119

14,7859,628

168,131

2,481,4196.78%

177



Allocation Sheets

Department




CLEAN WATER FUND

Allocation Amt

0000000000

12,84635,27153,799

3,48619,96416,094

3,30927

07,4901,9642,797

26,00716,935

199,990

4,364,7824.58%

178



Allocation Sheets

Department




WASTEWATER OPERATIONS

Allocation Amt

0000000000

11,46015,51923,671

4,45516,08231,491

2,66500

11,6071,7522,085

23,20215,109

159,100

3,893,9474.09%

179



Allocation Sheets

Department




ELECTIONS

Allocation Amt

00000

3,4810000

5,36743,73766,710

2,5158,873

18,0181,471

71110,758

7,860821

1,27110,866

7,076

189,536

1,823,65210.39%

180



Allocation Sheets

Department




ER&R

Allocation Amt

0000000000

17,40316,93025,82310,50024,95589,232

4,1361,531

82924,585

2,6611,780

35,23322,943

278,542

5,913,0884.71%

181



Allocation Sheets

Department




TER&R

Allocation Amt

0000000000

5,13900

2,82116,08213,104

2,665191

09,610

7860

10,4046,775

67,578

1,746,1371.67%

182



Allocation Sheets

Department




CENTRAL STORES

Allocation Amt

0000000000000

57555

092

0000000

704

00.00%

183



Allocation Sheets

Department




FACILITIES MANAGEMENT - DIR

Allocation Amt

0000000000

24,99912,69819,368

4,91147,691

07,904

000

31,2920

50,61232,957

232,432

8,494,1312.74%

184



Allocation Sheets

Department




MOSQUITO CONTROL DISTRICT

Allocation Amt

0000000000

8632,8224,304

7342,2185,692

36855

000000

17,055

293,1135.82%

185



Allocation Sheets

Department




REGIONAL TRANSPORTATION COUNCIL

Allocation Amt

0000000000000

1,78010,536

7,8221,7461,695

000

76300

24,343

1,460,5901.67%

186



Allocation Sheets

Department




SOUTHWEST WASHINGTON CLEAN AIR AGENCY

Allocation Amt

0000000000000

1,9030

21,41712,50010,281

000000

46,102

00.00%

187



Allocation Sheets

Department




HEALTH DEPARTMENT

Allocation Amt

0000000000

29,105152,372232,410

20,71197,046

120,60016,08552,41816,95741,739

09,155

58,92438,370

885,893

9,896,3598.95%

188



Allocation Sheets

Department




EMERGENCY MANAGEMENT

Allocation Amt

0000

3,0180000

5,31400000000000000

8,332

00.00%

189



Allocation Sheets

Department




LAW LIBRARY

Allocation Amt

3,97600000000

41,643551

00

6920

7,7810

5,63300

690102

1,116727

62,910

187,30833.59%

190



Allocation Sheets

Department




CRESA

Allocation Amt

0000000000000

8,89320,79675,96413,787

1,6411,406

19,8234,910

20321,648

0

169,068

10,910,1651.55%

191



Allocation Sheets

Department




Agencies

Allocation Amt

0000000000000

7,6450

86,01710,662

568,7540

26,1150

14,59700

713,790

00.00%

192

Documents

Central Service Cost Allocation Plan...financial services & int audit 0 0 0 0 28,823 0 0 0 1,680 50,746 5,488 57,845 88,230 3,977 24,400 payroll 0 0 0 0 3,203 0 0 0 0 5,638 887 5,643