central service cost allocation plan service cost allocation plan for 2018 clark county washington...

Central Service Cost Allocation Plan For 2018

Clark County Washington

Representing costs for the year ending December 31, 2016

Table of Contents

Introduction………………………………………………………………………………… 5

Methodology……………………………………………………………………………… 6

Certificate of Cost Allocation Plan……………………………………………………… 7

Summary of Costs and Rates by Operating Department…………………………… 9

Summary of Cost Allocation "Step Down"…………………………………………… 13

Allocated Cost Detail by Central Services Department……………………………… 19County Courthouse…………………………………………………………………………………… 20Franklin Building……………………………………………………………………………………… 24Corrections Center…………………………………………………………………………………… 28Juvenile Center………………………………………………………………………………………… 32Public Service Center………………………………………………………………………………… 361408 Franklin Building………………………………………………………………………………… 40Pepsi Building………………………………………………………………………………………… 44Bond Interest…………………………………………………………………………………………… 48GIS………….………………………….……………………………………………………….. 52Equipment Depreciation………………………….…………………………………………………… 56Building Maintenance………………………………………………………………………………… 60Office of Budget………………………………………………………………………………………… 64Information Services - Ops/Prog/Sys…………….………………………………………………… 68Information Services - Network……………………………………………………………………… 72Information Services - FMS…………………………………………………………………………… 76Human Resources……………………………………………………………………………………… 80Financial Services and Internal Audit……………………………………………………………… 84Payroll Accounting…………………………………………………………………………………… 88Treasurer - Indirect…………………………………………………………………………………… 92Records………………………………………………………………………………………………… 96Purchasing……………………………………………………………………………………………… 100Printing/Mail Room…………………………………………………………………………………… 104Telecommunications…………………………………………………………………………………… 108Prosecuting Attorney - Indirect……………………………………………………………………… 112Public Information and Outreach…………………………………………………………………… 116

Cost Allocaiton by Operating Department…………………………………………… 121Assessment………………………………………………………………………………………………122Auditor-Auto License & Recording………………………………………………………………… 123Treasurer - Direct…………….….…………………………………………………………………… 124Board of Equalization………………………………………………………………………………… 125Community Support…………...……………………………………………………………………… 126County Clerk…………………………………………………………………………………………… 127District Court…………………………………………………………………………………………… 128Superior Court………………………………………………………………………………………… 129Juvenile…………………………….…………………………………………………………………… 130Sheriff…………………………………………………………………………………………………… 131Sheriff Civil Support……………………….………………………………………………………… 132Sheriff Executive/Administration……….…………………………………………………………… 133Jail……………………………………………………………………………………………………… 134Prosecuting Attorney - Direct………………………………………………………………………… 135Prosecuting Attorney - Child Support……………………………………………………………… 136Medical Examiner……………………………………………………………………………………… 137Commissioners………………………………………………………………………………………… 138Countywide Services………………………………………………………………………………… 139

Land Conservation…………………………………………………………………………………… 140Contingency…………………………………………………………………………………………… 141Loss Control…………………………………………………………………………………………… 142ESA (Endangered Species)…………………………………………………………………………… 143Cable Television……………………………………………………………………………………… 144Coop Extension Services……………………………………………………………………………… 145Indigent Defense……………………………………………………………………………………… 146Lewis & Clark Railroad……………………………………………………………………………… 147Corrections…………………………………….……………………………………………………… 148Department of Environmental Services……………………………………………………………… 149Parks…………………………………………………………………………………………………… 150Auditor's O&M Fund………………………………………………………………………………… 151County Fair…………………………………………………………………………………………… 152EMS Fund……………………………………………………………………………………………… 153Radio Communications……………………………………………………………………………… 154GIS……………………………………………………………………………………………………… 155Tri-Mountain Golf……………………………………………………………………………………… 156Special Law Enforcement …………………………………………………………………………… 157911 Tax Fund…………………………………………………………………………………………… 158Community Development

Administration…………………………………………………………………………………… 159Development Review…………………………………………………………………………… 160Engineering…………………………………………………………………………………………161Inspection………………………………………………………………………………………… 162Development Services…………………………………………………………………………… 163Long-Range Planning…………………………………………………………………………… 164Customer Service………………………………………………………………………………… 165Animal Control……………………………….…………………………………………………… 166Building…………………………………………………………………………………………… 167Code Enforcement………………………………………………………………………………… 168Fire Marshal……………………………………………………………………………………… 169

Public WorksTransportation…………………………………………………………………………………… 170Administration…………………………………………………………………………………… 171Road Operations………………………………………………………………………………… 172

Camp Bonneville……………………………………………………………………………………… 173Special Investigation…………………………………………………………………………………… 174Narcotics Task Force…………………………………………………………………………………… 175Children's Justice Center……………..……………………………………………………………… 176Veterans Assistance…………………………………………………………………………………… 177Victims Witness………………………………………………………………………………………… 178Metropolitan Parks District…………………………………………………………………………… 179Community Services……………………………………………………………………………………180Solid Waste………………………………………………………………………………………………181Clean Water Fund……………………………………………………………………………………… 182Wastewater Operations……………………...………………………………………………………… 183Elections………………………………………………………………………………………………… 184Equipment Rental and Revolving…………………………………………………………………… 185Technology Equipment Rental and Revolving……………………………………………………… 186Central Stores……………………………………………………………………………………………187Facilities Management………………………………………………………………………………… 188Mosquito Control……………………………………………………………………………………… 189Regional Transporation Council……………………………………………………………………… 190Southwest Washington Clean Air Agency………………………………………………………… 191Health Department…………………………………………………………………………………… 192Emergency Management……………………………………………………………………………… 193Law Library…………………………………………………………………………………………… 194CRESA………………………………………………………………………………………………… 195Other Agencies………………………………………………………………………………………… 196

Second Year of 2017-2018 Biennial Budget Central Service Allocation Plan for Clark County

Based on the Year 2016

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 2015. 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

Central Service Cost Allocation Plan

Summary of Costs and Rate

By Department/Org Unit

9

2018 Central Service Cost Allocation Plan (2016 Actuals)Summary of Costs and Rate by Department/Org Unit

DESCRIPTION 2018 Total IC2016 Total Expenses 2018 IC %

ASSESSMENT 695,340 4,052,842 17.16%AUDITOR-Auto License & Recording 229,664 1,272,234 18.05%TREASURER-DIR 174,022 1,676,793 10.38%BOE 32,298 154,441 20.91%COMMUNITY SUPPORT 1,331 0 0.00%COUNTY CLERK 666,361 3,400,972 19.59%DISTRICT COURT 793,080 4,673,442 16.97%SUPERIOR COURT 1,222,738 3,996,409 30.60%JUVENILE 1,345,428 8,952,856 15.03%SHERIFF LAW ENFORCEMENT 1,718,547 20,682,719 8.31%SHERIFF CIVIL/SUPPORT 1,160,628 7,456,992 15.56%SHERIFF EXEC/ADMIN 485,168 3,905,789 12.42%JAIL 2,350,818 20,984,297 11.20%PROS ATTNY-DIR 978,531 7,768,541 12.60%PA-CHILD SUPPORT 185,811 2,104,332 8.83%MEDICAL EXAMINER 171,763 1,233,737 13.92%COMMISSIONERS 304,696 1,589,833 19.17%COUNTYWIDE SERVICES 17,214 598,092 2.88%LAND CONSERVATION 0 0 0.00%Risk Management 75,164 127,159 59.11%ESA Endangered Species Act 0 0 0.00%CVTV 661 0 0.00%COOP EXTENSION SERVICES 119,104 0 0.00%INDIGENT DEFENSE 350,957 5,507,730 6.37%LEWIS & CLARK RAILROAD 5,853 158,483 3.69%CORRECTIONS 780,556 6,052,461 12.90%ENVIRONMENTAL SERVICES 504,531 3,065,080 16.46%PARKS 1,015,677 4,565,953 22.24%AUDITOR'S O&M 11,517 335,700 3.43%Event Center 158,525 5,042,425 3.14%EMS FUND 14,006 0 0.00%RADIO COMMUNICATIONS 0 0 0.00%TRI-MOUNTAIN GOLF 134,351 1,511,498 8.89%SPECIAL LAW ENFORCEMENT 0 0 0.00%MENTAL HEALTH SALES TAX (1033) 44,352 1,730,548 2.56%COMMUNITY DEV ADMIN 237,009 1,051,919 22.53%DEVELOPMENT REVIEW 0 0 0.00%ENGINEERING 40,897 1,804,211 2.27%

10


DESCRIPTION 2018 Total IC2016 Total Expenses 2018 IC %

INSPECTION 34 0 0.00%DEVELOPMENT SERVICES 95,938 855,982 11.21%COMMUNITY PLANNING 171,457 1,496,831 11.45%CUSTOMER SERVICE 203,208 2,138,048 9.50%ANIMAL CONTROL 125,511 1,208,043 10.39%Building 322,315 3,964,241 8.13%CODE ENFORCEMENT 54,396 467,205 11.64%FIRE MARSHAL 120,916 1,068,658 11.31%PW - TRANSPORTATION 1,255,129 21,867,857 5.74%PW - ADMIN 185,529 2,279,132 8.14%PW - ROAD OPERATIONS 872,601 14,271,092 6.11%CAMP BONNEVILLE 13,195 0 0.00%SPECIAL INVESTIGATION 2,069 0 0.00%NARCOTICS TASK FORCE 47,465 329,265 14.42%CHILD JUSTICE CENTER 113,748 845,169 13.46%VETERANS ASSISTANCE 12,293 618,984 1.99%VICTIM WITNESS 36,903 490,638 7.52%CJA 0.1% SALES TAX 0 0 0.00%MPD-OPERATIONS FUND 211,984 5,543,260 3.82%DEPT. of COMMUNITY SERVICES 641,398 6,832,875 9.39%SOLID WASTE 182,573 1,599,755 11.41%CLEAN WATER FUND / BBC 284,063 3,908,893 7.27%WASTEWATER OPERATIONS 181,484 3,337,231 5.44%ELECTIONS 173,888 2,257,766 7.70%ER&R (Depts 555, 566, 577) 296,128 4,893,987 6.05%TER&R 104,827 2,794,361 3.75%CENTRAL STORES 0 0 0.00%FACILITIES MANAGEMENT-DIRECT 458,708 9,202,974 4.98%MOSQUITO CONTROL DISTRICT 16,607 304,868 5.45%REGIONAL TRANSPORTATION COUNCIL 25,008 1,694,159 1.48%SWCAA 53,170 0 0.00%HEALTH DEPARTMENT 1,022,710 10,200,651 10.03%EMERGENCY MANAGEMENT 8,466 0 0.00%LAW LIBRARY 62,118 182,105 34.11%CRESA 161,941 11,668,021 1.39%Agencies (other Fire Dist. Etc.) 797,868 0 0.00%

TOTAL $24,400,734 $243,100,678 10.04%

11


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 GIS

FACILITIES MANAGEMENT -

INDOFFICE OF BUDGET

INFO SERV-Ops/Sys/Prog

INFO SERV-Network

INFO SERV-FMS

ASSESSMENT 0 0 0 0 68,938 0 0 0 0 65,175 123,891 10,412 92,862 176,679 2,907AUDITOR-Auto License & Recording 0 0 0 0 2,852 2,107 0 0 18,043 65,175 43,820 3,268 18,268 27,686 1,009TREASURER-DIR 0 0 0 0 437 0 0 0 0 39,958 786 4,308 16,746 61,319 593BOE 0 0 0 0 0 0 0 0 0 776 0 397 9,134 13,843 133COMMUNITY SUPPORT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19COUNTY CLERK 9,591 0 0 0 0 0 0 0 2,417 34,915 74,395 8,737 118,741 179,961 3,696DISTRICT COURT 24,569 0 0 0 0 0 0 0 11,198 37,243 190,572 12,006 108,085 166,631 4,826SUPERIOR COURT 38,929 0 0 0 0 0 0 0 0 25,604 765,829 10,267 85,250 132,023 3,273JUVENILE 0 0 0 213,815 0 0 0 0 948 0 431,632 23,000 117,219 200,209 7,434SHERIFF LAW ENFORCEMENT 0 0 7,779 0 0 0 0 0 265,891 114,832 29,519 53,119 115,666 175,301 20,333SHERIFF CIVIL/SUPPORT 0 0 46,675 0 0 0 22,584 0 0 0 177,116 19,157 203,413 308,288 8,586SHERIFF EXEC/ADMIN 0 0 23,337 0 0 0 0 0 0 0 88,558 10,034 79,770 120,897 3,347JAIL 0 0 245,098 0 0 0 0 610 21,754 0 1,340,300 53,903 0 0 11,562PROS ATTNY-DIR 12,250 7,524 0 0 0 0 0 0 0 66,339 239,234 19,958 101,996 154,582 5,432PA-CHILD SUPPORT 0 0 0 0 0 0 0 0 0 0 0 5,406 30,446 46,144 1,524MEDICAL EXAMINER 0 0 0 0 0 0 0 0 18,354 6,789 86,114 3,147 6,089 9,229 776COMMISSIONERS 0 0 0 0 58,177 0 0 0 0 10,863 104,552 4,084 22,835 34,608 1,170COUNTYWIDE SERVICES 0 0 0 0 0 0 0 0 0 0 0 1,537 0 0 140LAND CONSERVATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0Risk Management 0 0 0 0 3,363 0 0 0 0 0 6,043 327 12,179 18,458 886ESA 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 0 7COOP EXTENSION SERVICES 0 0 0 0 0 0 0 0 0 0 0 0 47,192 71,523 0INDIGENT DEFENSE 0 0 0 0 0 0 0 0 0 0 0 14,149 0 0 7,653LEWIS & CLARK RAILROAD 0 0 0 0 0 0 0 0 0 0 0 385 0 0 79CORRECTIONS 0 0 14,940 0 0 0 0 0 0 0 139,800 15,549 126,353 219,690 5,305ENVIRONMENTAL SERVICES 0 0 0 0 64,358 0 0 0 0 57,804 115,660 7,874 41,103 62,294 3,694PARKS 0 0 0 0 0 0 0 0 0 6,207 803,271 0 30,446 46,144 1,901AUDITOR'S O&M 0 0 0 0 0 0 0 0 0 0 0 862 0 0 123Event Center 0 0 0 0 0 0 0 0 51,256 0 0 10,322 0 0 2,400EMS FUND 0 0 0 0 0 0 0 0 0 13,966 0 0 0 0 2

14


DESCRIPTIONCOURT HOUSE

FRANKLIN CENTER

CORRECTIONS CENTER

JUVENILE CENTER


1408 FRANKLIN

PEPSI BUILDING

BOND INTEREST

EQUIPMENT DEPRECIATION GIS

FACILITIES MANAGEMENT -

INDOFFICE OF BUDGET

INFO SERV-Ops/Sys/Prog

INFO SERV-Network

INFO SERV-FMS

RADIO COMMUNICATIONS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0TRI-MOUNTAIN GOLF 0 0 0 0 0 0 0 0 0 0 75,320 3,883 0 0 43SPECIAL 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 0 4,446 0 0 771COMMUNITY DEV ADMIN 0 0 0 0 0 0 0 0 11,419 18,621 0 2,702 44,147 67,457 1,079DEVELOPMENT 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 0 4,635 0 0 648INSPECTION 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 12,026 0 2,199 19,790 29,994 717COMMUNITY PLANNING 0 0 0 0 17,890 0 0 0 0 17,070 32,151 3,845 19,790 29,994 1,092CUSTOMER SERVICE 0 0 0 0 0 0 0 0 0 31,036 0 5,493 39,580 59,987 1,510ANIMAL CONTROL 0 0 0 0 10,088 0 0 0 0 10,863 18,130 3,103 9,134 13,843 912Building 0 0 0 0 0 0 0 0 0 58,968 0 10,184 44,147 66,909 3,091CODE ENFORCEMENT 0 0 0 0 3,363 0 0 0 0 6,207 6,043 1,200 9,134 13,843 326FIRE MARSHAL 0 0 0 0 3,363 0 0 0 0 10,863 6,043 2,745 12,179 18,458 2,124PW - TRANSPORTATION 0 0 0 0 0 0 0 0 107,133 153,627 0 56,179 150,710 228,413 11,696PW - ADMIN 0 0 0 0 0 0 0 0 0 27,156 0 5,855 25,879 39,222 1,536PW - ROAD OPERATIONS 0 0 0 0 0 0 0 0 44,994 107,849 0 36,555 138,531 209,955 7,684CAMP BONNEVILLE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 264SPECIAL INVESTIGATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 89NARCOTICS TASK FORCE 0 0 0 0 0 0 0 0 0 0 0 846 10,656 16,150 537CHILD JUSTICE CENTER 0 0 0 0 0 0 0 0 0 4,500 7,611 2,171 24,357 36,915 747VETERANS ASSISTANCE 0 0 0 0 0 0 0 0 0 0 0 1,590 0 0 49VICTIM WITNESS 0 0 0 0 0 0 0 0 0 0 0 1,260 4,567 6,922 474CJA 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 23,927 0 0 14,241 0 0 2,823DEPT. of COMMUNITY SERVICES 0 0 0 0 0 0 0 0 0 49,269 0 17,548 68,505 103,824 10,421SOLID WASTE 0 0 0 0 0 0 0 0 0 20,173 0 4,110 27,402 41,530 2,282CLEAN WATER FUND / BBC 0 0 0 0 0 0 0 0 5,950 43,062 0 10,042 47,192 71,523 1,854WASTEWATER OPERATIONS 0 0 0 0 0 0 0 0 0 22,889 0 8,573 18,268 27,686 2,297ELECTIONS 0 0 0 0 0 5,889 0 0 13,593 12,414 0 5,800 19,790 29,994 1,483ER&R (Depts 555, 566, 577) 0 0 0 0 0 0 0 0 0 30,260 0 12,573 22,835 34,608 4,918TER&R 0 0 0 0 0 0 0 0 0 0 0 7,179 0 0 1,848CENTRAL STORES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0FACILITIES MANAGEMENT-DIRECT 0 0 0 0 0 0 0 0 0 33,363 0 23,643 13,701 20,765 8,743MOSQUITO CONTROL DISTRICT 0 0 0 0 0 0 0 0 0 0 0 783 0 0 651REGIONAL TRANSPORTATION COUNCIL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 931SWCAA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,948HEALTH DEPARTMENT 0 0 0 0 0 0 0 0 0 74,680 0 26,205 175,067 265,328 9,993EMERGENCY MANAGEMENT 0 0 0 0 3,027 0 0 0 0 0 5,439 0 0 0 0LAW LIBRARY 4,808 0 0 0 0 0 0 0 0 0 37,297 468 0 0 425CRESA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,894Agencies (other Fire Dist. Etc.) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,791

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

15


DESCRIPTIONASSESSMENT

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

Risk Management

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

HUMAN RESOURCES

FINANCIAL SERVICES & INT

AUDIT PAYROLL TREASURY -IND RECORDS PURCHASING PRINTING/ MAIL TELEPHONEPROS ATTNY-

IND PIO 2018 Total IC2016 Total Expenses 2018 IC %

54,526 9,097 9,227 0 7,129 7,659 23,647 728 30,383 14,055 697,316 4,052,842 17.21%22,070 0 3,735 0 492 0 7,423 386 9,538 4,412 230,283 1,272,234 18.10%12,982 0 2,197 0 7,168 0 9,784 173 12,570 5,815 174,836 1,676,793 10.43%1,298 1,620 220 0 1,380 950 901 30 1,158 536 32,374 154,441 20.96%

0 424 0 80 0 808 0 0 0 0 1,331 0 0.00%57,123 23,824 9,667 1,036 72,845 13,157 19,844 787 25,496 11,795 668,027 3,400,972 19.64%58,421 47,327 9,886 3,506 35,857 5,961 27,267 765 35,034 16,207 795,362 4,673,442 17.02%38,298 33,427 6,481 159 3,507 13,841 23,318 661 29,960 13,860 1,224,687 3,996,409 30.64%

113,596 49,219 19,223 1,195 402 20,592 52,237 899 67,117 31,049 1,349,786 8,952,856 15.08%192,139 253,624 32,515 77,686 24,205 17,696 120,643 936 155,008 71,708 1,728,602 20,682,719 8.36%101,263 86,894 17,136 0 0 47,241 43,509 646 55,903 25,861 1,164,271 7,456,992 15.61%34,403 38,965 5,822 1,753 0 12,565 22,789 2,005 29,280 13,545 487,072 3,905,789 12.47%

211,613 41,485 35,810 0 15,447 29,779 122,424 1,151 157,296 72,766 2,360,998 20,984,297 11.25%92,824 26,113 15,708 24,939 64,068 20,128 45,327 713 58,238 26,941 982,315 7,768,541 12.64%25,965 7,408 4,394 239 17,996 11,762 12,278 200 15,776 7,298 186,836 2,104,332 8.88%11,360 5,629 1,922 159 0 2,102 7,147 111 9,182 4,248 172,358 1,233,737 13.97%18,175 7,440 3,076 239 767 12,570 9,276 208 11,918 5,514 305,471 1,589,833 19.21%

0 3,084 0 239 0 1,817 3,490 639 4,484 2,074 17,504 598,092 2.93%0 0 0 0 0 0 0 0 0 0 0 0 0.00%

6,491 12,937 1,098 473 767 9,997 742 74 953 441 75,228 127,159 59.16%0 0 0 0 0 0 0 0 0 0 0 0 0.00%0 154 0 398 0 101 0 0 0 0 661 0 0.00%0 0 0 0 0 0 0 394 0 0 119,109 0 0.00%0 168,031 0 0 0 71,276 32,136 0 41,290 19,101 353,636 5,507,730 6.42%0 1,736 0 0 96 1,111 875 0 1,124 520 5,926 158,483 3.74%

91,850 24,304 15,544 80 19,146 8,609 35,314 661 45,373 20,990 783,508 6,052,461 12.95%48,359 32,581 8,184 398 383 11,840 17,884 0 22,978 10,630 506,025 3,065,080 16.51%41,544 39 0 0 0 0 0 0 0 0 929,551 4,920 18893.24%

0 2,709 0 34 0 2,808 1,441 0 2,517 1,164 11,659 335,700 3.47%0 52,701 0 25,966 1,495 14,227 0 356 0 0 158,724 5,042,425 3.15%0 38 0 0 0 0 0 0 0 0 14,006 0 0.00%

16


DESCRIPTIONRADIO COMMUNICATIONS

TRI-MOUNTAIN GOLF

SPECIAL LAW ENFORCEMENT

MENTAL HEALTH SALES TAX (1033)

COMMUNITY DEV ADMIN

DEVELOPMENT REVIEW

ENGINEERING

INSPECTION

DEVELOPMENT SERVICES

COMMUNITY 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

HUMAN RESOURCES

FINANCIAL SERVICES & INT

AUDIT PAYROLL TREASURY -IND RECORDS PURCHASING PRINTING/ MAIL TELEPHONEPROS ATTNY-

IND PIO 2018 Total IC2016 Total Expenses 2018 IC %

0 0 0 0 0 0 0 0 0 0 0 0 0.00%0 954 0 29,208 0 2,522 6,490 0 11,331 5,242 134,994 1,511,498 8.93%0 0 0 0 0 0 0 0 0 0 0 0 0.00%

16,877 0 2,856 0 0 0 945 0 12,973 6,002 44,870 1,730,548 2.59%15,579 8,052 2,636 38,730 10,157 4,405 574 238 7,886 3,648 237,332 1,051,919 22.56%

0 0 0 0 0 0 0 0 0 0 0 0 0.00%0 14,234 0 0 0 1,152 985 0 13,526 6,257 41,437 1,804,211 2.30%0 0 0 34 0 0 0 0 0 0 34 0 0.00%

10,061 5,648 1,703 0 0 4,162 467 45 6,417 2,969 96,197 855,982 11.24%14,281 9,655 2,417 68 0 6,322 817 104 11,221 5,191 171,908 1,496,831 11.48%25,965 7,098 4,394 34 0 3,901 1,167 245 16,028 7,415 203,853 2,138,048 9.53%9,088 10,914 1,538 7,597 2,223 14,469 660 67 9,056 4,190 125,876 1,208,043 10.42%

49,333 18,356 8,348 135 0 17,983 2,165 423 29,719 13,748 323,509 3,964,241 8.16%5,193 1,946 879 0 0 950 255 74 3,502 1,620 54,537 467,205 11.67%9,088 37,513 1,538 34 0 4,851 584 141 8,011 3,706 121,239 1,068,658 11.35%

128,526 127,817 21,750 2,912 3,066 91,393 11,941 713 163,936 0 1,259,812 21,867,857 5.76%22,719 10,923 3,845 8,737 12,112 9,214 1,244 490 17,086 0 186,019 2,279,132 8.16%90,228 78,170 15,269 0 0 31,579 7,770 394 106,672 0 875,650 14,271,092 6.14%

0 5,801 0 68 0 7,063 0 0 0 0 13,195 0 0.00%0 1,946 0 34 0 0 0 0 0 0 2,069 0 0.00%0 11,792 0 1,148 0 1,312 1,414 141 2,468 1,142 47,606 329,265 14.46%

7,530 8,854 1,274 1,722 0 5,212 3,629 319 6,336 2,931 114,110 845,169 13.50%0 1,069 0 0 0 404 2,658 0 4,640 2,147 12,556 618,984 2.03%

10,061 305 1,703 1,384 1,955 950 2,107 45 3,678 1,702 37,112 490,638 7.56%0 0 0 0 0 0 0 0 0 0 0 0 0.00%0 61,975 0 3,242 230 23,323 23,802 0 41,556 19,224 214,341 5,543,260 3.87%

82,438 146,083 13,951 7,429 14,163 49,589 3,730 1,619 51,206 23,688 643,462 6,832,875 9.42%16,877 33,162 2,856 3,951 0 12,300 874 0 11,993 5,548 183,057 1,599,755 11.44%24,017 16,600 4,064 101 0 15,839 2,134 0 29,304 13,556 285,240 3,908,893 7.30%19,149 31,216 3,241 0 0 10,434 1,822 319 25,018 11,574 182,487 3,337,231 5.47%10,386 22,134 1,758 101 17,114 7,693 1,233 431 16,926 7,830 174,568 2,257,766 7.73%25,316 82,582 4,284 473 1,207 22,063 2,672 149 36,689 16,972 297,600 4,893,987 6.08%22,070 18,432 3,735 0 0 20,237 1,526 0 20,948 9,691 105,666 2,794,361 3.78%

0 0 0 0 0 0 0 0 0 0 0 0 0.00%50,631 141,160 8,568 844 0 20,785 39,516 0 68,992 31,916 462,627 9,202,974 5.03%

5,193 9,082 879 34 0 0 0 0 0 0 16,622 304,868 5.45%12,982 7,403 2,197 1,384 0 0 0 111 0 0 25,009 1,694,159 1.48%23,368 19,310 3,955 4,592 0 0 0 0 0 0 53,172 0 0.00%

115,803 103,189 19,597 61,691 21,694 38,833 0 1,745 76,470 35,376 1,025,670 10,200,651 10.05%0 0 0 0 0 0 0 0 0 0 8,466 0 0.00%

2,596 6,716 439 6,652 0 0 782 15 1,365 632 62,196 182,105 34.15%31,158 54,228 21,091 878 1,648 13,823 6,371 460 29,128 0 162,679 11,668,021 1.39%

0 83,250 41,523 666,542 134 2,522 0 141 0 0 797,904 0 0.00%

0 0 0 0 0 0 0 0 0 0 $24,400,653 $238,539,645 10.23%

17


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 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 Clerk’s 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

2017 Clark County Indirect Cost Allocation (2015 Actuals)Central Services Allocated Cost Detail

Courthouse

Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation 87,849

Subtotal 87,849

Less: Capital Outlay Billed Services

Add Allocated Cost:

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

Total Costs to Allocate $87,849

21

Clark County Central Service Cost Allocation Plan

DESCRIPTIONSquare

Footage Percent Allocation

COURTHOUSE (92,900)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% 0GIS 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% 2,751PUBLIC INFORMATION & OUTREACH 0 0% 0ASSESSMENT 0 0% 0AUDITOR-Auto License & Recording 0 0% 0TREASURER-DIR 0 0% 0BOE 0 0% 0COMMUNITY SUPPORT 0 0% 0COUNTY CLERK 5,607 10% 9,591DISTRICT COURT 14,363 26% 24,569SUPERIOR COURT 22,758 42% 38,929JUVENILE 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% 12,250PA-CHILD SUPPORT 0 0% 0MEDICAL EXAMINER 0 0% 0COMMISSIONERS 0 0% 0COUNTYWIDE SERVICES 0 0% 0LAND CONSERVATION 0 0% 0CONTINGENCY 0 0% 0Risk Management 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% 0

COURTHOUSE

22


DESCRIPTIONSquare

Footage Percent Allocation

COURTHOUSE

ENVIRONMENTAL SERVICES 0 0% 0PARKS 0 0% 0AUDITOR'S O&M 0 0% 0Event Center 0 0% 0EMS FUND 0 0% 0RADIO COMMUNICATIONS 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% 0COMMUNITY 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% 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% 4,808CRESA 0 0% 0Agencies (other Fire Dist. Etc.) 0 0% 0

TOTAL 54,309 100% 0

23


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

9,214

9,214

$9,214

25


DESCRIPTION

COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONGISFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACHASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYRisk ManagementESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONS

Square Footage Percent Allocation

(9,214)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

552 18% 1,6900 0% 00 0% 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% 7,5240 0% 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

26


DESCRIPTION

ENVIRONMENTAL SERVICESPARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESCOMMUNITY PLANNINGCUSTOMER SERVICEANIMAL CONTROLBuildingCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDDEPT. 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% 0

3,008 100% 0

27


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

337,830

337,830

$337,830

29


DESCRIPTION



(337,830)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% 0

2,808 2% 7,77916,849 14% 46,6758,424 7% 23,337

88,475 73% 245,0980 0% 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% 14,940

CORRECTIONS CENTER

30


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% 0

121,949 100% 0

31


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

212,889

212,889

$212,889

33


DESCRIPTION



(213,815)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% 0

26,750 100% 213,8150 0% 00 0% 00 0% 00 0% 00 0% 00 0% 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

34


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% 0

26,750 100% 0

35


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

705,977

705,977

$705,977

37


DESCRIPTION




(705,977)0 0% 00 0% 00 0% 00 0% 0

4,925 5% 33,1241,075 1% 7,2303,000 3% 20,1778,190 8% 55,083

910 1% 6,1200 0% 0

3,100 3% 20,8494,298 4% 28,903

478 0% 3,2111,235 1% 8,306

0 0% 02,200 2% 14,796

0 0% 00 0% 00 0% 0

2,025 2% 13,61910,250 10% 68,938

424 0% 2,85265 0% 4370 0% 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% 58,1770 0% 00 0% 00 0% 0

500 0% 3,3630 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

38


DESCRIPTION


TOTAL



9,569 9% 64,3580 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

3,750 4% 25,2210 0% 0

3,265 3% 21,9592,660 3% 17,8904,400 4% 29,5931,500 1% 10,0884,700 4% 31,611

500 0% 3,363500 0% 3,363

10,050 10% 67,59310,475 10% 70,451

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

1,825 2% 12,2740 0% 00 0% 0

450 0% 3,0270 0% 00 0% 00 0% 0

104,968 100% 0

39


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

9,505

9,505

$9,505

41


DESCRIPTION


1408 FRANKLIN


(9,505)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% 0

4,284 16% 1,5080 0% 00 0% 00 0% 00 0% 0

5,986 22% 2,1070 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 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

42


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% 0

16,730 62% 5,8890 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

43


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

39,356

39,356

$39,356

45


DESCRIPTION



(39,356)0 0% 00 0% 00 0% 0

11,682 31% 12,0400 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0

4,591 12% 4,7320 0% 00 0% 00 0% 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

21,912 57% 22,5840 0% 00 0% 00 0% 00 0% 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

46


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% 0

38,185 100% 0

47


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 a

48



Subtotal


Add Allocated Cost:



Bond Interest

190,036

190,036

$190,036

49


DESCRIPTION


Direct Alloc Percent Allocation

(190,036)0 0.00% 00 0.00% 0

135,984 71.56% 135,9840 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

53,442 28.12% 53,4420 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

610 0.32% 6100 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

50


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% 0

190,036 100% 0

51


GIS

Geographic Information Systems (GIS) provides mapping, application and data solutions to county departments. The costs represented in the Indirect Cost Plan represent accumulated costs which are not directly billed to County departments.

Basis of Allocation

Operating costs are reduced by revenue from sales and direct work, then allocated based on FTE of departments which use the service. FTE counts are modified based on the type and amount of usage.

52



Subtotal


Add Allocated Cost:



GIS

1,983,370 340,510

2,323,879

(1,038,433)

33,124

23,492

$1,342,062

53


DESCRIPTION


Weighted FTE Weighted Pct Allocation

(1,342,062)0% 00% 00% 00% 0

21.73 3% 33,7138.48 1% 13,151

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

3.00 0% 4,65542.00 5% 65,17542.00 5% 65,17525.75 3% 39,9580.50 0% 776

0% 022.50 3% 34,91524.00 3% 37,24316.50 2% 25,604

0% 074.00 9% 114,832

0% 00% 00% 0

42.75 5% 66,3390% 0

4.38 1% 6,7897.00 1% 10,863

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

GIS

54


DESCRIPTION


TOTAL

Weighted FTE Weighted Pct Allocation

GIS

37.25 4% 57,8044.00 0% 6,207

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

12.00 1% 18,6210% 00% 00% 00% 0

7.75 1% 12,02611.00 1% 17,07020.00 2% 31,0367.00 1% 10,863

38.00 4% 58,9684.00 0% 6,2077.00 1% 10,863

99.00 11% 153,62717.50 2% 27,15669.50 8% 107,849

0% 00% 00% 0

2.90 0% 4,5000% 00% 00% 00% 0

31.75 4% 49,2690% 0

13.00 2% 20,17327.75 3% 43,06214.75 2% 22,8898.00 1% 12,414

19.50 2% 30,2600% 00% 0

30.50 2% 33,3630% 00% 00% 0

48.13 6% 74,6800% 00% 00% 00% 0

864.85 100% 0

55


EQUIPMENT DEPRECIATION

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.

56



Subtotal


Add Allocated Cost:



Equipment Depreciation

1,880,116

1,880,116

$1,880,116

57


DESCRIPTION


Depreciation Percent Allocation

(1,880,116)22,938 1% 23,4929,210 0.50% 9,432

12,552 0.68% 12,8552,168 0.12% 2,221

1,191,001 64.88% 1,219,7780 0.00% 00 0.00% 00 0.00% 00 0.00% 0

15,097 0.82% 15,4620 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

17,617 0.96% 18,0430 0.00% 00 0.00% 00 0.00% 0

2,360 0.13% 2,41710,934 0.60% 11,198

0 0.00% 0926 0.05% 948

259,619 14.14% 265,8910 0.00% 00 0.00% 0

21,240 1.16% 21,7540 0.00% 00 0.00% 0

17,921 0.98% 18,3540 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


58


DESCRIPTION


TOTAL

Depreciation Percent Allocation


0 0.00% 00 0.00% 00 0.00% 0

50,047 2.73% 51,2560 0.00% 00 0.00% 0

0.00% 00 0.00% 00 0.00% 0

11,150 0.61% 11,4190 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

104,605 5.70% 107,1330 0.00% 0

43,933 2.39% 44,9940 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0

23,363 1.27% 23,9270 0.00% 00 0.00% 00 0.00% 0

5,809 0.32% 5,9500 0.00% 0

13,272 0.72% 13,5930 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

1,835,762 100% 0

59


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.

60



Subtotal


Add Allocated Cost:



Facilities Management

5,154,697

5,154,697

7,2300

135,9849,432

$5,307,344

61


DESCRIPTION


Assigned Occupant

Cost% of Assigned Occupant Cost Allocation

(5,319,385)26,858 0.7% 36,26173,324 1.9% 98,9928,147 0.2% 10,999

0 0.0% 027,754 0.7% 37,47038,475 1.0% 51,9444,275 0.1% 5,772

11,057 0.3% 14,9270 0.0% 0

19,696 0.5% 26,59120,512 0.5% 27,693

0 0.0% 026,022 0.7% 35,13218,129 0.5% 24,47691,766 2.3% 123,89132,457 0.8% 43,820

582 0.0% 7860 0.0% 00 0.0% 0

55,105 1.4% 74,395141,157 3.6% 190,572567,250 14.4% 765,829319,710 8.1% 431,63221,865 0.6% 29,519

131,190 3.3% 177,11665,595 1.7% 88,558

992,761 25.2% 1,340,300177,201 4.5% 239,234

0.0% 063,785 1.6% 86,11477,442 2.0% 104,552

0.0% 00 0.0% 0

0.0% 04,476 0.1% 6,043

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

103,550 2.6% 139,800

FACILITIES MANAGEMENT

62


DESCRIPTION


TOTAL

Assigned Occupant

Cost% of Assigned Occupant Cost Allocation

FACILITIES MANAGEMENT

85,670 2.2% 115,660594,983 15.1% 803,271

0.0% 00.0% 00.0% 00.0% 0

55,790 1.4% 75,3200.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 0

23,814 0.6% 32,1510.0% 0

13,429 0.3% 18,1300.0% 0

4,476 0.1% 6,0434,476 0.1% 6,043

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

5,638 0.1% 7,6110.0% 00.0% 00.0% 00.0% 00.0% 00.0% 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

4,029 0.1% 5,43927,626 0.7% 37,297

0.0% 00.0% 0

3,940,071 100% 0

63


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.

64



Subtotal


Add Allocated Cost:



Office of Budget

512,168 27,128

0

539,296

20,1770

012,855

36,261

$608,589

65


DESCRIPTION


Operating Expenses Percent Allocation

(608,589)2,423,904 1.0% 6,1092,630,163 1.1% 6,629

201,733 0.1% 5082,029,615 0.8% 5,1161,934,158 0.8% 4,875

384,780 0.2% 970788,419 0.3% 1,987289,504 0.1% 730611,172 0.3% 1,540726,246 0.3% 1,831

0 0.0% 01,544,446 0.6% 3,893

537,875 0.2% 1,3564,052,842 1.7% 10,2151,272,234 0.5% 3,2071,676,793 0.7% 4,226

154,441 0.1% 3890 0.0% 0

3,400,972 1.4% 8,5724,673,317 1.9% 11,7793,996,409 1.7% 10,0738,952,856 3.7% 22,566

20,676,890 8.6% 52,1167,456,992 3.1% 18,7953,905,789 1.6% 9,845

20,982,070 8.7% 52,8857,768,541 3.2% 19,5812,104,332 0.9% 5,3041,224,874 0.5% 3,0871,589,833 0.7% 4,007

598,092 0.2% 1,5070 0.0% 0

35,692 0.0% 90127,159 0.1% 321

0 0.0% 00 0.0% 00 0.0% 0

5,507,730 2.3% 13,882149,973 0.1% 378

6,052,461 2.5% 15,255

OFFICE OF BUDGET

66


DESCRIPTION


TOTAL


OFFICE OF BUDGET

3,065,080 1.3% 7,7264,561,033 1.9% 11,496

335,700 0.1% 8464,017,986 1.7% 10,127

0 0.0% 00 0.0% 0

1,511,498 0.6% 3,8100 0.0% 0

1,730,548 0.7% 4,3621,051,919 0.4% 2,651

0 0.0% 00 0.0% 0

1,804,211 0.7% 4,5480 0.0% 0

855,982 0.4% 2,1571,496,831 0.6% 3,7732,138,048 0.9% 5,3891,208,043 0.5% 3,0453,964,241 1.6% 9,992

467,205 0.2% 1,1781,068,658 0.4% 2,694

21,867,857 9.1% 55,1182,279,132 0.9% 5,745

14,229,284 5.9% 35,8650 0.0% 00 0.0% 0

329,265 0.1% 830845,169 0.4% 2,130618,984 0.3% 1,560490,638 0.2% 1,237

0 0.0% 05,543,260 2.3% 13,9726,830,541 2.8% 17,216

0 0.0% 01,599,755 0.7% 4,0323,908,893 1.6% 9,8523,337,231 1.4% 8,4112,257,766 0.9% 5,6914,893,987 2.0% 12,3352,794,361 1.2% 7,043

0 0.0% 09,202,974 3.8% 23,196

304,868 0.1% 7680 0.0% 00 0.0% 0

10,200,526 4.2% 25,7100 0.0% 0

182,105 0.1% 4590 0.0% 00 0.0% 0

241,455,886 100% 0

67


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.

68



Subtotal


Add Allocated Cost:



INFO SERVICES-Ops/Sys/Prog

2,423,904

55,0830

02,221

98,9926,109

$2,586,309

69


DESCRIPTION


Percent of PC'sCounty-Wide

O/H Total Allocation

(2,586,309)0.5% 13,700 13,7000.0% 0 01.5% 38,056 38,0562.3% 59,368 59,3680.2% 6,089 6,0891.9% 48,712 48,7120.3% 6,524 6,5241.7% 43,493 43,4930.3% 8,699 8,6990.1% 2,175 2,1750.7% 18,267 18,2670.5% 12,178 12,1783.6% 92,857 92,8570.7% 18,267 18,2670.6% 16,745 16,7450.4% 9,134 9,1340.0% 0 04.6% 118,736 118,7364.2% 108,080 108,0803.3% 85,246 85,2464.5% 117,214 117,2144.5% 115,661 115,6617.9% 203,404 203,4043.1% 79,766 79,7660.0% 0 03.9% 101,991 101,9911.2% 30,445 30,4450.2% 6,089 6,0890.9% 22,834 22,8340.0% 0 00.0% 0 00.0% 0 00.5% 12,178 12,1780.0% 0 00.0% 0 01.8% 47,190 47,1900.0% 0 00.0% 0 04.9% 126,347 126,347

INFORMATION SERVICES-Ops/Sys/Prog

70


DESCRIPTION


TOTAL

Percent of PC'sCounty-Wide

O/H Total Allocation

INFORMATION SERVICES-Ops/Sys/Prog

1.6% 41,101 41,1011.2% 30,445 30,4450.0% 0 00.0% 0 00.0% 0 00.0% 0 00.0% 0 00.0% 0 00.0% 0 01.7% 44,145 44,1450.0% 0 00.0% 0 00.0% 0 00.0% 0 00.8% 19,789 19,7890.8% 19,789 19,7891.5% 39,579 39,5790.4% 9,134 9,1341.7% 44,145 44,1450.4% 9,134 9,1340.5% 12,178 12,1785.8% 150,703 150,7031.0% 25,878 25,8785.4% 138,525 138,5250.0% 0 00.0% 0 00.4% 10,656 10,6560.9% 24,356 24,3560.0% 0 00.2% 4,567 4,5670.0% 0 00.0% 0 02.6% 68,501 68,5010.0% 0 01.1% 27,401 27,4011.8% 47,190 47,1900.7% 18,267 18,2670.8% 19,789 19,7890.9% 22,834 22,8340.0% 0 00.0% 0 00.5% 13,700 13,7000.0% 0 00.0% 0 00.0% 0 06.8% 175,059 175,0590.0% 0 00.0% 0 00.0% 0 00.0% 0 0

100.0% 2,586,309 0

71


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.

72



Subtotal


Add Allocated Cost:



INFO SERVICES-Network

2,630,163

6,1200

01,219,778

10,9996,629

13,700

$3,887,390

73


DESCRIPTION


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

County-Wide O/H

Total Allocation

9 (3,899,036)0 0.0% 0 0

25 1.5% 57,678 57,67839 2.3% 89,978 89,9784 0.2% 9,228 9,228

32 1.9% 73,828 73,8284 0.3% 9,888 9,888

29 1.7% 65,918 65,9186 0.3% 13,184 13,1841 0.1% 3,296 3,296

12 0.7% 27,685 27,6858 0.5% 18,457 18,457

35,940 61 3.6% 140,734 176,67512 0.7% 27,685 27,685

35,940 11 0.7% 25,378 61,3196 0.4% 13,843 13,8430 0.0% 0 0

78 4.6% 179,956 179,9562,819 71 4.2% 163,806 166,6252,819 56 3.3% 129,199 132,018

22,554 77 4.6% 177,648 200,20376 4.5% 175,295 175,295

134 7.9% 308,278 308,27852 3.1% 120,893 120,8930 0.0% 0 0

67 4.0% 154,577 154,57720 1.2% 46,142 46,1424 0.2% 9,228 9,228

15 0.9% 34,607 34,6070 0.0% 0 00 0.0% 0 00 0.0% 0 08 0.5% 18,457 18,4570 0.0% 0 00 0.0% 0 0

31 1.8% 71,521 71,5210 0.0% 0 00 0.0% 0 0

28,193 83 4.9% 191,491 219,684

INFORMATION SERVICES-Network

74


DESCRIPTION


TOTAL

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

County-Wide O/H

Total Allocation

INFORMATION SERVICES-Network

27 1.6% 62,292 62,29220 1.2% 46,142 46,1420 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0

548 29 1.7% 66,907 67,4550 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0

13 0.8% 29,993 29,99313 0.8% 29,993 29,99326 1.5% 59,985 59,9856 0.4% 13,843 13,843

29 1.7% 66,907 66,9076 0.4% 13,843 13,8438 0.5% 18,457 18,457

99 5.9% 228,405 228,40517 1.0% 39,221 39,22191 5.4% 209,948 209,9480 0.0% 0 00 0.0% 0 07 0.4% 16,150 16,150

16 0.9% 36,914 36,9140 0.0% 0 03 0.2% 6,921 6,9210 0.0% 0 00 0.0% 0 0

45 2.7% 103,820 103,8200 0.0% 0 0

18 1.1% 41,528 41,52831 1.8% 71,521 71,52112 0.7% 27,685 27,68513 0.8% 29,993 29,99315 0.9% 34,607 34,6070 0.0% 0 00 0.0% 0 09 0.5% 20,764 20,7640 0.0% 0 00 0.0% 0 00 0.0% 0 0

115 6.8% 265,319 265,3190 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0

128,815 1,699 100% 3,899,036 0

75


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 represents 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.

76



Subtotal


Add Allocated Cost:



INFO SERVICES FMS

201,733

00

00

50800

$202,241

77


DESCRIPTION


INFORMATION SERVICES_FMS

FTEsWeighted

Trans Percent

(202,241)17 973 0.8% 1,56921 768 0.8% 1,6914 0 0.1% 237

16 903 0.7% 1,4583 0 0.1% 178

12 2,694 1.1% 2,2732 0 0.1% 1191 0 0.0% 59

12 0 0.4% 7126 161 0.2% 449

42 715 1.4% 2,90617 0 0.5% 1,00910 0 0.3% 5931 127 0.1% 1330 33 0.0% 19

44 1,873 1.8% 3,69645 3,721 2.4% 4,82530 2,628 1.6% 3,27388 3,869 3.7% 7,433

148 19,938 10.1% 20,33278 6,831 4.2% 8,58527 3,063 1.7% 3,347

163 3,261 5.7% 11,56172 2,053 2.7% 5,43220 582 0.8% 1,5249 443 0.4% 776

14 585 0.6% 1,1700 242 0.1% 1400 0 0.0% 00 0 0.0% 05 1,017 0.4% 8860 0 0.0% 00 12 0.0% 70 0 0.0% 00 13,209 3.8% 7,6520 136 0.0% 79

71 1,911 2.6% 5,305

78


DESCRIPTION


TOTAL

INFORMATION SERVICES_FMS

FTEsWeighted

Trans Percent

37 2,561 1.8% 3,69432 3 0.9% 1,9010 213 0.1% 1230 4,143 1.2% 2,4000 3 0.0% 20 0 0.0% 00 75 0.0% 430 0 0.0% 0

13 0 0.4% 77112 633 0.5% 1,0790 0 0.0% 00 0 0.0% 00 1,119 0.3% 6480 0 0.0% 08 444 0.4% 717

11 759 0.5% 1,09220 558 0.7% 1,5107 858 0.5% 912

38 1,443 1.5% 3,0914 153 0.2% 3267 2,949 1.1% 2,124

99 10,048 5.8% 11,69518 859 0.8% 1,53670 6,145 3.8% 7,6840 456 0.1% 2640 153 0.0% 890 927 0.3% 5376 696 0.4% 7470 84 0.0% 498 24 0.2% 4740 0 0.0% 00 4,872 1.4% 2,822

64 11,484 5.2% 10,4210 1,737 0.5% 1,006

13 2,607 1.1% 2,28219 1,305 0.9% 1,85415 2,454 1.1% 2,2978 1,740 0.7% 1,483

20 6,492 2.4% 4,91817 1,449 0.9% 1,8480 0 0.0% 0

39 11,097 4.3% 8,7434 714 0.3% 651

10 582 0.5% 93118 1,518 1.0% 1,94789 8,112 4.9% 9,9920 0 0.0% 02 528 0.2% 425

24 4,263 1.9% 3,8940 6,545 1.9% 3,791

1,704 174,554 100% 0

79


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.

80



Subtotal


Add Allocated Cost:



Human Resources

1,743,759 285,856

2,029,615

0

20,8490

00

37,4705,116

38,05657,678

1,569

$2,190,353

81


DESCRIPTION


FTEs Percent Allocation

(2,190,353)21 1.2% 27,2624 0.2% 5,193

16 0.9% 20,4463 0.2% 3,895

12 0.7% 15,5782 0.1% 2,5961 0.1% 1,298

12 0.7% 15,5786 0.4% 7,789

42 2.5% 54,52417 1.0% 22,06910 0.6% 12,9821 0.1% 1,2980 0.0% 0

44 2.6% 57,12045 2.7% 58,41830 1.7% 38,29688 5.2% 113,591

148 8.8% 192,13178 4.6% 101,25827 1.6% 34,402

163 9.7% 211,60372 4.2% 92,82020 1.2% 25,9649 0.5% 11,359

14 0.8% 18,1750 0.0% 00 0.0% 00 0.0% 05 0.3% 6,4910 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

71 4.2% 91,846

HUMAN RESOURCES

82


DESCRIPTION


TOTAL

FTEs Percent Allocation

HUMAN RESOURCES

37 2.2% 48,35732 1.9% 41,5420 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

13 0.8% 16,87612 0.7% 15,5780 0.0% 00 0.0% 00 0.0% 00 0.0% 08 0.5% 10,061

11 0.7% 14,28020 1.2% 25,9647 0.4% 9,087

38 2.3% 49,3314 0.2% 5,1937 0.4% 9,087

99 5.9% 128,52018 1.0% 22,71870 4.1% 90,2230 0.0% 00 0.0% 00 0.0% 06 0.3% 7,5290 0.0% 08 0.5% 10,0610 0.0% 00 0.0% 0

64 3.8% 82,4340 0.0% 0

13 0.8% 16,87619 1.1% 24,01615 0.9% 19,1488 0.5% 10,385

20 1.2% 25,31417 1.0% 22,0690 0.0% 0

39 2.3% 50,6294 0.2% 5,193

10 0.6% 12,98218 1.1% 23,36789 5.3% 115,7980 0.0% 02 0.1% 2,596

24 1.4% 31,1560 0.0% 0

1,687 100% 0

83


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.

84



Subtotal


Add Allocated Cost:



Financial Services & Int. Audit

1,934,158

0

28,9030

00

51,9444,875

59,36889,978

1,69127,262

$2,198,179

85


DESCRIPTION


Weighted Trans Percent Allocation

(2,198,179)0 0.0% 0

903 0.5% 11,4900 0.0% 0

2,694 1.6% 34,2670 0.0% 00 0.0% 00 0.0% 0

161 0.1% 2,043715 0.4% 9,097

0 0.0% 00 0.0% 0

127 0.1% 1,61933 0.0% 424

1,873 1.1% 23,8233,721 2.2% 47,3252,628 1.5% 33,4263,869 2.2% 49,217

19,938 11.5% 253,6126,831 4.0% 86,8903,063 1.8% 38,9633,261 1.9% 41,4832,053 1.2% 26,112

582 0.3% 7,408443 0.3% 5,629585 0.3% 7,439242 0.1% 3,084

0 0.0% 00 0.0% 0

1,017 0.6% 12,9360 0.0% 0

12 0.0% 1540 0.0% 0

13,209 7.6% 168,023136 0.1% 1,736

1,911 1.1% 24,303

FINANCIAL SERVICES & INT AUDIT

86


DESCRIPTION


TOTAL



2,561 1.5% 32,5803 0.0% 39

213 0.1% 2,7094,143 2.4% 52,699

3 0.0% 380 0.0% 0

75 0.0% 9540 0.0% 00 0.0% 0

633 0.4% 8,0520 0.0% 00 0.0% 0

1,119 0.6% 14,2340 0.0% 0

444 0.3% 5,648759 0.4% 9,654558 0.3% 7,098858 0.5% 10,914

1,443 0.8% 18,355153 0.1% 1,946

2,949 1.7% 37,51110,048 5.8% 127,812

859 0.5% 10,9226,145 3.6% 78,167

456 0.3% 5,800153 0.1% 1,946927 0.5% 11,791696 0.4% 8,85384 0.0% 1,06824 0.0% 3050 0.0% 0

4,872 2.8% 61,97211,484 6.6% 146,0761,737 1.0% 22,0952,607 1.5% 33,1611,305 0.8% 16,6002,454 1.4% 31,2151,740 1.0% 22,1336,492 3.8% 82,5781,449 0.8% 18,431

0 0.0% 011,097 6.4% 141,154

714 0.4% 9,082582 0.3% 7,403

1,518 0.9% 19,3098,112 4.7% 103,184

0 0.0% 0528 0.3% 6,716

4,263 2.5% 54,2256,545 3.8% 83,246

172,813 100% 0

87


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.

88



Subtotal


Add Allocated Cost:



Payroll

384,780

0

3,2110

00

5,772970

6,0899,228

2375,193

0

$415,481

89


DESCRIPTION



(2,198,179)0 0.0% 0

903 0.5% 11,4900 0.0% 0

2,694 1.6% 34,2670 0.0% 00 0.0% 00 0.0% 0

161 0.1% 2,043715 0.4% 9,097

0 0.0% 00 0.0% 0

127 0.1% 1,61933 0.0% 424

1,873 1.1% 23,8233,721 2.2% 47,3252,628 1.5% 33,4263,869 2.2% 49,217

19,938 11.5% 253,6126,831 4.0% 86,8903,063 1.8% 38,9633,261 1.9% 41,4832,053 1.2% 26,112

582 0.3% 7,408443 0.3% 5,629585 0.3% 7,439242 0.1% 3,084

0 0.0% 00 0.0% 0

1,017 0.6% 12,9360 0.0% 0

12 0.0% 1540 0.0% 0

13,209 7.6% 168,023136 0.1% 1,736

1,911 1.1% 24,303


90


DESCRIPTION


TOTAL



2,561 1.5% 32,5803 0.0% 39

213 0.1% 2,7094,143 2.4% 52,699

3 0.0% 380 0.0% 0

75 0.0% 9540 0.0% 00 0.0% 0

633 0.4% 8,0520 0.0% 00 0.0% 0

1,119 0.6% 14,2340 0.0% 0

444 0.3% 5,648759 0.4% 9,654558 0.3% 7,098858 0.5% 10,914

1,443 0.8% 18,355153 0.1% 1,946

2,949 1.7% 37,51110,048 5.8% 127,812

859 0.5% 10,9226,145 3.6% 78,167

456 0.3% 5,800153 0.1% 1,946927 0.5% 11,791696 0.4% 8,85384 0.0% 1,06824 0.0% 3050 0.0% 0

4,872 2.8% 61,97211,484 6.6% 146,0761,737 1.0% 22,0952,607 1.5% 33,1611,305 0.8% 16,6002,454 1.4% 31,2151,740 1.0% 22,1336,492 3.8% 82,5781,449 0.8% 18,431

0 0.0% 011,097 6.4% 141,154

714 0.4% 9,082582 0.3% 7,403

1,518 0.9% 19,3098,112 4.7% 103,184

0 0.0% 0528 0.3% 6,716

4,263 2.5% 54,2256,545 3.8% 83,246

172,813 100% 0

91


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.

92



Subtotal


Add Allocated Cost:



Treasurer-Ind

788,419

0

8,3060

015,462

14,9271,987

48,71273,828

1,45820,44611,490

3,460

$988,495

93


DESCRIPTION



(988,495)0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 02 0.0% 80

31 0.1% 1,036104 0.4% 3,506

5 0.0% 15935 0.1% 1,195

2,301 7.9% 77,6830 0.0% 0

52 0.2% 1,7530 0.0% 0

739 2.5% 24,9387 0.0% 2395 0.0% 1597 0.0% 2397 0.0% 2390 0.0% 00 0.0% 0

14 0.0% 4730 0.0% 0

12 0.0% 3980 0.0% 00 0.0% 00 0.0% 02 0.0% 80

TREASURY-IND

94


DESCRIPTION


TOTAL


TREASURY-IND

12 0.0% 3980 0.0% 01 0.0% 34

769 2.6% 25,9650 0.0% 00 0.0% 0

865 3.0% 29,2060 0.0% 00 0.0% 0

1,147 3.9% 38,7280 0.0% 00 0.0% 00 0.0% 01 0.0% 340 0.0% 02 0.0% 681 0.0% 34

225 0.8% 7,5974 0.0% 1350 0.0% 01 0.0% 34

86 0.3% 2,912259 0.9% 8,737

0 0.0% 02 0.0% 681 0.0% 34

34 0.1% 1,14851 0.2% 1,7220 0.0% 0

41 0.1% 1,3840 0.0% 0

96 0.3% 3,241220 0.8% 7,428

6 0.0% 203117 0.4% 3,950

3 0.0% 1010 0.0% 03 0.0% 101

14 0.0% 4730 0.0% 00 0.0% 0

25 0.1% 8441 0.0% 34

41 0.1% 1,384136 0.5% 4,592

1,827 6.2% 61,6880 0.0% 0

197 0.7% 6,65226 0.1% 878

19,740 67.4% 666,512

29,276 100% 0

95


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.

96



Subtotal


Add Allocated Cost:



Records

243,149 46,355

289,504

0

00

53,4420

0730

6,5249,888

1783,895

0659

0

$364,819

97


DESCRIPTION


# of Boxes Percent Allocation

(369,551)65 0.3% 1,2462 0.0% 382 0.0% 38

468 2.4% 8,96922 0.1% 422

372 1.9% 7,12926 0.1% 492

374 1.9% 7,16772 0.4% 1,3800 0.0% 0

3,801 19.7% 72,8421,871 9.7% 35,856

183 0.9% 3,50721 0.1% 402

1,263 6.5% 24,2040 0.0% 00 0.0% 0

806 4.2% 15,4463,343 17.3% 64,065

939 4.9% 17,9950 0.0% 0

40 0.2% 7670 0.0% 00 0.0% 00 0.0% 0

40 0.2% 7670 0.0% 00 0.0% 00 0.0% 00 0.0% 05 0.0% 96

999 5.2% 19,145

RECORDS

98


DESCRIPTION


TOTAL

# of Boxes Percent Allocation

RECORDS

20 0.1% 3830 0.0% 00 0.0% 0

78 0.4% 1,4950 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

530 2.7% 10,1570 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

116 0.6% 2,2230 0.0% 00 0.0% 00 0.0% 0

160 0.8% 3,066632 3.3% 12,112

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

102 0.5% 1,9550 0.0% 0

12 0.1% 230739 3.8% 14,162

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

893 4.6% 17,11363 0.3% 1,2070 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

1,132 5.9% 21,6940 0.0% 00 0.0% 0

86 0.4% 1,6487 0.0% 134

19,284 100% 0

99


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.

100



Subtotal


Add Allocated Cost:



Purchasing

576,815 34,356

611,172

0

14,7960

00

26,5911,540

43,49365,918

2,27315,57834,267

2,6360

1,246

$819,510

101


DESCRIPTION



(819,510)0 0.0% 00 0.0% 00 0.0% 00 0.1% 1,1520 0.9% 7,6590 0.0% 00 0.0% 00 0.1% 9500 0.1% 8080 1.6% 13,1570 0.7% 5,9610 1.7% 13,8400 2.5% 20,5910 2.2% 17,6950 5.8% 47,2390 1.5% 12,5640 3.6% 29,7780 2.5% 20,1270 1.4% 11,7620 0.3% 2,1020 1.5% 12,5690 0.2% 1,8170 0.0% 00 0.0% 00 1.2% 9,9960 0.0% 00 0.0% 1010 0.0% 00 8.7% 71,2730 0.1% 1,1100 1.1% 8,609

PURCHASING

102


DESCRIPTION


TOTAL


PURCHASING

0 1.4% 11,8390 0.0% 00 0.3% 2,8080 1.7% 14,2260 0.0% 00 0.0% 00 0.3% 2,5220 0.0% 00 0.0% 00 0.5% 4,4050 0.0% 00 0.0% 00 0.1% 1,1520 0.0% 00 0.5% 4,1610 0.8% 6,3220 0.5% 3,9010 1.8% 14,4680 2.2% 17,9820 0.1% 9500 0.6% 4,8510 11.2% 91,3890 1.1% 9,2130 3.9% 31,5770 0.9% 7,0630 0.0% 00 0.2% 1,3120 0.6% 5,2120 0.0% 4040 0.1% 9500 0.0% 00 2.8% 23,3220 6.1% 49,5870 4.2% 34,5130 1.5% 12,3000 1.9% 15,8390 1.3% 10,4340 0.9% 7,6930 2.7% 22,0620 2.5% 20,2360 0.0% 00 2.5% 20,7840 0.0% 00 0.0% 00 0.0% 00 4.7% 38,8310 0.0% 00 0.0% 00 1.7% 13,8220 0.3% 2,522

1 100% 0

103


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.

104



Subtotal


Add Allocated Cost:



Printing/Mail

108,562617,684

726,246

0

01,508

00

27,6931,8318,699

13,184119

2,5960

4390

380

$782,352

105


DESCRIPTION


Worksheet Alloc Percent

Step Down Allocation

Total Allocation

(128,540)0 0.0% 0 0

7,276 1.1% 1,430 8,7062,534 0.4% 498 3,032

19,093 2.9% 3,754 22,8475,994 0.9% 1,178 7,1727,899 1.2% 1,553 9,452

728 0.1% 143 8710 0.0% 0 0

16,022 2.5% 3,150 19,17222,016 3.4% 4,328 26,34518,827 2.9% 3,701 22,52942,177 6.5% 8,292 50,46997,410 14.9% 19,151 116,56035,130 5.4% 6,907 42,03718,400 2.8% 3,618 22,01898,847 15.1% 19,433 118,28136,598 5.6% 7,195 43,7939,914 1.5% 1,949 11,8635,770 0.9% 1,134 6,9057,490 1.1% 1,472 8,9622,818 0.4% 554 3,372

0 0.0% 0 0168 0.0% 33 201599 0.1% 118 717

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

25,947 4.0% 5,101 31,048707 0.1% 139 845

28,513 4.4% 5,606 34,119

PRINTING/MAIL

106


DESCRIPTION


TOTAL

Worksheet Alloc Percent

Step Down Allocation

Total Allocation

PRINTING/MAIL

14,440 2.2% 2,839 17,27921,487 3.3% 4,224 25,7121,166 0.2% 229 1,395

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

5,250 0.8% 1,032 6,2820 0.0% 0 0

772 0.1% 152 924469 0.1% 92 562

0 0.0% 0 00 0.0% 0 0

805 0.1% 158 9630 0.0% 0 0

382 0.1% 75 457668 0.1% 131 799954 0.1% 188 1,142539 0.1% 106 645

1,769 0.3% 348 2,117208 0.0% 41 249477 0.1% 94 571

9,758 1.5% 1,918 11,6761,017 0.2% 200 1,2176,349 1.0% 1,248 7,598

0 0.0% 0 00 0.0% 0 0

1,144 0.2% 225 1,3682,936 0.4% 577 3,5132,150 0.3% 423 2,5731,704 0.3% 335 2,039

0 0.0% 0 019,254 2.9% 3,785 23,0393,048 0.5% 599 3,647

0 0.0% 0 0714 0.1% 140 854

1,744 0.3% 343 2,0871,489 0.2% 293 1,7821,007 0.2% 198 1,2062,184 0.3% 429 2,6131,247 0.2% 245 1,492

0 0.0% 0 031,965 4.9% 6,284 38,250

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

633 0.1% 124 7575,206 0.8% 1,024 6,230

0 0.0% 0 0

653,812 100% 128,540 0

107


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.

108



Subtotal


Add Allocated Cost:



Telephone

0 0

14,243

14,243

0

00

00

00

2,1753,296

591,298

0220

038

00

$21,329

109


DESCRIPTION


Phone Lines Percent Allocation

(21,329)15 0.5% 11136 1.3% 26798 3.4% 72852 1.8% 38623 0.8% 1734 0.1% 300 0.0% 0

106 3.7% 787103 3.6% 76589 3.1% 661

121 4.2% 899126 4.4% 93687 3.0% 646

270 9.4% 2,005155 5.4% 1,15196 3.3% 71327 0.9% 20015 0.5% 11128 1.0% 20886 3.0% 6390 0.0% 00 0.0% 0

10 0.3% 740 0.0% 00 0.0% 0

53 1.8% 3940 0.0% 00 0.0% 0

89 3.1% 661

TELEPHONE

110


DESCRIPTION


TOTAL

Phone Lines Percent Allocation

TELEPHONE

0 0.0% 00 0.0% 00 0.0% 0

48 1.7% 3560 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0

32 1.1% 2380 0.0% 00 0.0% 00 0.0% 00 0.0% 06 0.2% 45

14 0.5% 10433 1.1% 2459 0.3% 67

57 2.0% 42310 0.3% 7419 0.7% 14196 3.3% 71366 2.3% 49053 1.8% 3940 0.0% 00 0.0% 0

19 0.7% 14143 1.5% 3190 0.0% 06 0.2% 450 0.0% 00 0.0% 0

218 7.6% 1,6190 0.0% 00 0.0% 00 0.0% 0

43 1.5% 31958 2.0% 43120 0.7% 1490 0.0% 00 0.0% 00 0.0% 00 0.0% 0

15 0.5% 1110 0.0% 0

235 8.2% 1,7450 0.0% 02 0.1% 15

62 2.2% 46019 0.7% 141

2,872 100% 0

111


PROSECUTING ATTORNEY

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

Basis of Allocation


112



Subtotal


Add Allocated Cost:



Pros Attny-Ind

1,409,146 135,300

1,544,446

2,7511,690

00

00

35,1323,893

18,26727,685

71215,578

02,636

08,969

08,706

111

$1,670,577

113


DESCRIPTION



(1,670,577)537,875 0.2% 3,951

4,052,842 1.8% 29,7671,272,234 0.6% 9,3441,676,793 0.7% 12,315

154,441 0.1% 1,134- 0.0% 0

3,400,972 1.5% 24,9794,673,317 2.1% 34,3243,996,409 1.8% 29,3528,952,856 3.9% 65,756

20,676,890 9.1% 151,8657,456,992 3.3% 54,7693,905,789 1.7% 28,687

20,982,070 9.2% 154,1067,768,541 3.4% 57,0572,104,332 0.9% 15,4561,224,874 0.5% 8,9961,589,833 0.7% 11,677

598,092 0.3% 4,393- 0.0% 0

35,692 0.0% 262127,159 0.1% 934

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

5,507,730 2.4% 40,452149,973 0.1% 1,102

6,052,461 2.7% 44,453

PROS ATTNY-IND

114


DESCRIPTION


TOTAL


PROS ATTNY-IND

3,065,080 1.3% 22,5124,561,033 2.0% 33,499

335,700 0.1% 2,466- 0.0% 0- 0.0% 0- 0.0% 0

1,511,498 0.7% 11,101- 0.0% 0

1,730,548 0.8% 12,7101,051,919 0.5% 7,726

- 0.0% 0- 0.0% 0

1,804,211 0.8% 13,251- 0.0% 0

855,982 0.4% 6,2871,496,831 0.7% 10,9942,138,048 0.9% 15,7031,208,043 0.5% 8,8733,964,241 1.7% 29,116

467,205 0.2% 3,4311,068,658 0.5% 7,849

21,867,857 9.6% 160,6122,279,132 1.0% 16,739

14,229,284 6.3% 104,509- 0.0% 0- 0.0% 0

329,265 0.1% 2,418845,169 0.4% 6,207618,984 0.3% 4,546490,638 0.2% 3,604

- 0.0% 05,543,260 2.4% 40,7136,830,541 3.0% 50,168

- 0.0% 01,599,755 0.7% 11,7503,908,893 1.7% 28,7103,337,231 1.5% 24,5112,257,766 1.0% 16,5834,893,987 2.2% 35,9452,794,361 1.2% 20,524

- 0.0% 09,202,974 4.0% 67,593

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

10,200,526 4.5% 74,920- 0.0% 0

182,105 0.1% 1,3383,885,451 1.7% 28,537

- 0.0% 0

227,454,343 100% 0

115


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


116



Subtotal


Add Allocated Cost:



PIO

499,264 38,611

537,875

0

13,6190

00

24,4761,356

12,17818,457

4497,7892,0431,318

0422

1,1523,032

2673,951

$628,384

117


DESCRIPTION



(624,433)4,052,842 2.2% 13,7051,272,234 0.7% 4,3021,676,793 0.9% 5,670

154,441 0.1% 5220 0.0% 0

3,400,972 1.8% 11,5014,673,317 2.5% 15,8033,996,409 2.2% 13,5148,952,856 4.8% 30,275

20,676,890 11.2% 69,9217,456,992 4.0% 25,2173,905,789 2.1% 13,208

20,982,070 11.4% 70,9537,768,541 4.2% 26,2702,104,332 1.1% 7,1161,224,874 0.7% 4,1421,589,833 0.9% 5,376

598,092 0.3% 2,0230 0.0% 0

35,692 0.0% 121127,159 0.1% 430

0 0.0% 00 0.0% 00 0.0% 0

5,507,730 3.0% 18,625149,973 0.1% 507

6,052,461 3.3% 20,467

PUBLIC INFORMATION & OUTREACH

118


DESCRIPTION


TOTAL


PUBLIC INFORMATION & OUTREACH

3,065,080 1.7% 10,3654,561,033 2.5% 15,424

335,700 0.2% 1,1350 0.0% 00 0.0% 00 0.0% 0

1,511,498 0.8% 5,1110 0.0% 0

1,730,548 0.9% 5,8521,051,919 0.6% 3,557

0 0.0% 00 0.0% 0

1,804,211 1.0% 6,1010 0.0% 0

855,982 0.5% 2,8951,496,831 0.8% 5,0622,138,048 1.2% 7,2301,208,043 0.7% 4,0853,964,241 2.1% 13,406

467,205 0.3% 1,5801,068,658 0.6% 3,614

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

329,265 0.2% 1,113845,169 0.5% 2,858618,984 0.3% 2,093490,638 0.3% 1,659

0 0.0% 05,543,260 3.0% 18,7456,830,541 3.7% 23,098

0 0.0% 01,599,755 0.9% 5,4103,908,893 2.1% 13,2183,337,231 1.8% 11,2852,257,766 1.2% 7,6354,893,987 2.7% 16,5502,794,361 1.5% 9,449

0 0.0% 09,202,974 5.0% 31,121

0 0.0% 00 0.0% 00 0.0% 0

10,200,526 5.5% 34,4940 0.0% 0

182,105 0.1% 6160 0.0% 00 0.0% 0

184,654,744 100% 0

119


Summary of Cost Allocation to Operating Departments and Agencies

121

2018 Clark County Indirect Cost Allocation2016 Costs

Detail by Central Service Department

Allocation Sheets ASSESSMENT

Department Allocation Amt

Courthouse 0Franklin Center 0Corrections Center 0Juvenile Center 0Public Service Center 68,9381408 Franklin 0Pepsi Building 0Bond Interest 0Equipment Depreciation 0GIS 65,175Facilities Management 123,891Office of Budget 10,412Info Services - Ops/Sys/Prog/Comm 92,862Info Services - Network 176,679Info Services - FMS 2,907Human Resources 54,526Financial Services & Int. Audit 9,097Payroll 9,227Treasurer-Ind 0Records 7,129Purchasing 7,659Printing/Mail 23,647Telephone 728Pros Attny-Ind 30,383PIO 14,055

Total Allocation Amount 697,316

Total Direct Cost 4,052,842Indirect Cost Rate 17.21%

122



Allocation Sheets

Department

CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationGISFacilities 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

2,8522,107

00

18,04365,17543,820

3,26818,26827,686

1,00922,070

03,735

0492

07,423

3869,5384,412

230,283

1,272,23418.10%

123



Allocation Sheets

Department




TREASURER-DIR

Allocation Amt

0000

4370000

39,958786

4,30816,74661,319

59312,982

02,197

07,168

09,784

17312,570

5,815

174,836

1,676,79310.43%

124



Allocation Sheets

Department




BOE

Allocation Amt

000000000

7760

3979,134

13,843133

1,2981,620

2200

1,380950901

301,158

536

32,374

154,44120.96%

125



Allocation Sheets

Department




COMMUNITY SUPPORT

Allocation Amt

00000000000000

190

4240

800

8080000

1,331

00.00%

126



Allocation Sheets

Department




COUNTY CLERK

Allocation Amt

9,5910000000

2,41734,91574,395

8,737118,741179,961

3,69657,12323,824

9,6671,036

72,84513,15719,844

78725,49611,795

668,027

3,400,97219.64%

127



Allocation Sheets

Department




DISTRICT COURT

Allocation Amt

24,5690000000

11,19837,243

190,57212,006

108,085166,631

4,82658,42147,327

9,8863,506

35,8575,961

27,267765

35,03416,207

795,362

4,673,44217.02%

128



Allocation Sheets

Department




SUPERIOR COURT

Allocation Amt

38,92900000000

25,604765,829

10,26785,250

132,0233,273

38,29833,427

6,481159

3,50713,84123,318

66129,96013,860

1,224,687

3,996,40930.64%

129



Allocation Sheets

Department




JUVENILE

Allocation Amt

000

213,8150000

9480

431,63223,000

117,219200,209

7,434113,596

49,21919,223

1,195402

20,59252,237

89967,11731,049

1,349,786

8,952,85615.08%

130



Allocation Sheets

Department




SHERIFF LAW ENFORCEMENT

Allocation Amt

00

7,77900000

265,891114,832

29,51953,119

115,666175,301

20,333192,139253,624

32,51577,68624,20517,696

120,643936

155,00871,708

1,728,602

20,682,7198.36%

131



Allocation Sheets

Department




SHERIFF CIVIL SUPPORT

Allocation Amt

00

46,675000

22,584000

177,11619,157

203,413308,288

8,586101,263

86,89417,136

00

47,24143,509

64655,90325,861

1,164,271

7,456,99215.61%

132



Allocation Sheets

Department




SHERIFF EXEC/ADMIN

Allocation Amt

00

23,3370000000

88,55810,03479,770

120,8973,347

34,40338,965

5,8221,753

012,56522,789

2,00529,28013,545

487,072

3,905,78912.47%

133



Allocation Sheets

Department




JAIL

Allocation Amt

00

245,0980000

61021,754

01,340,300

53,90300

11,562211,613

41,48535,810

015,44729,779

122,4241,151

157,29672,766

2,360,998

20,984,29711.25%

134



Allocation Sheets

Department




PROS ATTNY-DIR

Allocation Amt

12,2507,524

0000000

66,339239,234

19,958101,996154,582

5,43292,82426,11315,70824,93964,06820,12845,327

71358,23826,941

982,315

7,768,54112.64%

135



Allocation Sheets

Department




PA-CHILD SUPPORT

Allocation Amt

00000000000

5,40630,44646,144

1,52425,965

7,4084,394

23917,99611,76212,278

20015,776

7,298

186,836

2,104,3328.88%

136



Allocation Sheets

Department




MEDICAL EXAMINER

Allocation Amt

00000000

18,3546,789

86,1143,1476,0899,229

77611,360

5,6291,922

1590

2,1027,147

1119,1824,248

172,358

1,233,73713.97%

137



Allocation Sheets

Department




COMMISSIONERS

Allocation Amt

0000

58,1770000

10,863104,552

4,08422,83534,608

1,17018,175

7,4403,076

239767

12,5709,276

20811,918

5,514

305,471

1,589,83319.21%

138



Allocation Sheets

Department




COUNTYWIDE SERVICES

Allocation Amt

00000000000

1,53700

1400

3,0840

2390

1,8173,490

6394,4842,074

17,504

598,0922.93%

139



Allocation Sheets

Department




LAND CONSERVATION

Allocation Amt

0000000000000000000000000

0

00.00%

140



Allocation Sheets

Department




CONTINGENCY

Allocation Amt

00000000000

92000000000

2080

268124

691

35,6921.94%

141



Allocation Sheets

Department




LOSS CONTROL

Allocation Amt

0000

3,36300000

6,043327

12,17918,458

8866,491

12,9371,098

473767

9,997742

74953441

75,228

127,15959.16%

142



Allocation Sheets

Department




ESA (Endangered Species)

Allocation Amt

0000000000000000000000000

0

00.00%

143



Allocation Sheets

Department




CVTV

Allocation Amt

0000000000000070

1540

3980

1010000

661

00.00%

144



Allocation Sheets

Department




COOP EXTENSION SERVICES

Allocation Amt

000000000000

47,19271,523

00000000

39400

119,109

00.00%

145



Allocation Sheets

Department




INDIGENT DEFENSE

Allocation Amt

00000000000

14,14900

7,6530

168,031000

71,27632,136

041,29019,101

353,636

5,507,7306.42%

146



Allocation Sheets

Department




LEWIS & CLARK RAILROAD

Allocation Amt

00000000000

38500

790

1,73600

961,111

8750

1,124520

5,926

158,4833.74%

147



Allocation Sheets

Department




CORRECTIONS

Allocation Amt

00

14,9400000000

139,80015,549

126,353219,690

5,30591,85024,30415,544

8019,146

8,60935,314

66145,37320,990

783,508

6,052,46112.95%

148



Allocation Sheets

Department




DEPARTMENT OF ENVIRONMENTAL SERVICES

Allocation Amt

0000

64,3580000

57,804115,660

7,87441,10362,294

3,69448,35932,581

8,184398383

11,84017,884

022,97810,630

506,025

3,065,08016.51%

149



Allocation Sheets

Department




PARKS

Allocation Amt

000000000

6,207803,271

030,44646,144

1,90141,544

3900000000

929,551

4,92018893.24%

150



Allocation Sheets

Department




AUDITOR'S O&M

Allocation Amt

00000000000

86200

1230

2,7090

340

2,8081,441

02,5171,164

11,659

335,7003.47%

151



Allocation Sheets

Department




CLARK COUNTY FAIR

Allocation Amt

00000000

51,25600

10,32200

2,4000

52,7010

25,9661,495

14,2270

35600

158,724

5,042,4253.15%

152



Allocation Sheets

Department




EMS FUND

Allocation Amt

000000000

13,966000020

3800000000

14,006

00.00%

153



Allocation Sheets

Department




RADIO COMMUNICATIONS

Allocation Amt

0000000000000000000000000

0

00.00%

154



Allocation Sheets

Department




GIS

Allocation Amt

0000000000000000000000000

0

1,285,4460.00%

155



Allocation Sheets

Department




TRI-MOUNTAIN GOLF

Allocation Amt

0000000000

75,3203,883

00

430

9540

29,2080

2,5226,490

011,331

5,242

134,994

1,511,4988.93%

156



Allocation Sheets

Department




SPECIAL LAW ENFORCEMENT

Allocation Amt

0000000000000000000000000

0

00.00%

157



Allocation Sheets

Department




MENTAL HEALTH SALES TAX (1033)

Allocation Amt

0000000000000000000000000

0

00.00%

158



Allocation Sheets

Department




COMMUNITY DEV ADMIN

Allocation Amt

00000000

11,41918,621

02,702

44,14767,457

1,07915,579

8,0522,636

38,73010,157

4,405574238

7,8863,648

237,332

1,051,91922.56%

159



Allocation Sheets

Department




DEVELOPMENT REVIEW

Allocation Amt

0000000000000000000000000

0

00.00%

160



Allocation Sheets

Department




ENGINEERING

Allocation Amt

00000000000

4,63500

6480

14,234000

1,152985

013,526

6,257

41,437

1,804,2112.30%

161



Allocation Sheets

Department




INSPECTION

Allocation Amt

000000000000000000

34000000

34

00.00%

162



Allocation Sheets

Department




DEVELOPMENT SERVICES

Allocation Amt

000000000

12,0260

2,19919,79029,994

71710,061

5,6481,703

00

4,162467

456,4172,969

96,197

855,98211.24%

163



Allocation Sheets

Department




LONG RANGE PLANNING

Allocation Amt

0000

17,8900000

17,07032,151

3,84519,79029,994

1,09214,281

9,6552,417

680

6,322817104

11,2215,191

171,908

1,496,83111.48%

164



Allocation Sheets

Department




CUSTOMER SERVICE

Allocation Amt

000000000

31,0360

5,49339,58059,987

1,51025,965

7,0984,394

340

3,9011,167

24516,028

7,415

203,853

2,138,0489.53%

165



Allocation Sheets

Department




ANIMAL CONTROL

Allocation Amt

0000

10,0880000

10,86318,130

3,1039,134

13,843912

9,08810,914

1,5387,5972,223

14,469660

679,0564,190

125,876

1,208,04310.42%

166



Allocation Sheets

Department




BUILDING

Allocation Amt

000000000

58,9680

10,18444,14766,909

3,09149,33318,356

8,348135

017,983

2,165423

29,71913,748

323,509

3,964,2418.16%

167



Allocation Sheets

Department




CODE ENFORCEMENT

Allocation Amt

0000

3,3630000

6,2076,0431,2009,134

13,843326

5,1931,946

87900

950255

743,5021,620

54,537

467,20511.67%

168



Allocation Sheets

Department




FIRE MARSHAL

Allocation Amt

0000

3,3630000

10,8636,0432,745

12,17918,458

2,1249,088

37,5131,538

340

4,851584141

8,0113,706

121,239

1,068,65811.35%

169



Allocation Sheets

Department




PW - TRANSPORTATION

Allocation Amt

00000000

107,133153,627

056,179

150,710228,413

11,696128,526127,817

21,7502,9123,066

91,39311,941

713163,936

0

1,259,812

21,867,8575.76%

170



Allocation Sheets

Department




PW - ADMIN

Allocation Amt

000000000

27,1560

5,85525,87939,222

1,53622,71910,923

3,8458,737

12,1129,2141,244

49017,086

0

186,019

2,279,1328.16%

171



Allocation Sheets

Department




PW - ROAD OPERATIONS

Allocation Amt

00000000

44,994107,849

036,555

138,531209,955

7,68490,22878,17015,269

00

31,5797,770

394106,672

0

875,650

14,271,0926.14%

172



Allocation Sheets

Department




CAMP BONNEVILLE

Allocation Amt

00000000000000

2640

5,8010

680

7,0630000

13,195

00.00%

173



Allocation Sheets

Department




SPECIAL INVESTIGATION

Allocation Amt

00000000000000

890

1,9460

34000000

2,069

00.00%

174



Allocation Sheets

Department




NARCOTICS TASK FORCE

Allocation Amt

00000000000

84610,65616,150

5370

11,7920

1,1480

1,3121,414

1412,4681,142

47,606

329,26514.46%

175



Allocation Sheets

Department




CHILD JUSTICE CENTER

Allocation Amt

000000000

4,5007,6112,171

24,35736,915

7477,5308,8541,2741,722

05,2123,629

3196,3362,931

114,110

845,16913.50%

176



Allocation Sheets

Department




VETERANS ASSISTANCE

Allocation Amt

00000000000

1,59000

490

1,069000

4042,658

04,6402,147

12,556

618,9842.03%

177



Allocation Sheets

Department




VICTIM WITNESS

Allocation Amt

00000000000

1,2604,5676,922

47410,061

3051,7031,3841,955

9502,107

453,6781,702

37,112

490,6387.56%

178



Allocation Sheets

Department




METROPOLITAN PARKS DISTRICT

Allocation Amt

00000000

23,92700

14,24100

2,8230

61,9750

3,242230

23,32323,802

041,55619,224

214,341

5,543,2603.87%

179



Allocation Sheets

Department




DEPARTMENT of COMMUNITY SERVICES

Allocation Amt

000000000

49,2690

17,54868,505

103,82410,42182,438

146,08313,951

7,42914,16349,589

3,7301,619

51,20623,688

643,462

6,832,8759.42%

180



Allocation Sheets

Department




SOLID WASTE

Allocation Amt

000000000

20,1730

4,11027,40241,530

2,28216,87733,162

2,8563,951

012,300

8740

11,9935,548

183,057

1,599,75511.44%

181



Allocation Sheets

Department




CLEAN WATER FUND

Allocation Amt

00000000

5,95043,062

010,04247,19271,523

1,85424,01716,600

4,064101

015,839

2,1340

29,30413,556

285,240

3,908,8937.30%

182



Allocation Sheets

Department




WASTEWATER OPERATIONS

Allocation Amt

000000000

22,8890

8,57318,26827,686

2,29719,14931,216

3,24100

10,4341,822

31925,01811,574

182,487

3,337,2315.47%

183



Allocation Sheets

Department




ELECTIONS

Allocation Amt

00000

5,88900

13,59312,414

05,800

19,79029,994

1,48310,38622,134

1,758101

17,1147,6931,233

43116,926

7,830

174,568

2,257,7667.73%

184



Allocation Sheets

Department




ER&R

Allocation Amt

000000000

30,2600

12,57322,83534,608

4,91825,31682,582

4,284473

1,20722,063

2,672149

36,68916,972

297,600

4,893,9876.08%

185



Allocation Sheets

Department




TER&R

Allocation Amt

00000000000

7,17900

1,84822,07018,432

3,73500

20,2371,526

020,948

9,691

105,666

2,794,3611.48%

186



Allocation Sheets

Department




CENTRAL STORES

Allocation Amt

0000000000000000000000000

0

00.00%

187



Allocation Sheets

Department




FACILITIES MANAGEMENT - DIR

Allocation Amt

000000000

33,3630

23,64313,70120,765

8,74350,631

141,1608,568

8440

20,78539,516

068,99231,916

462,627

9,202,9745.03%

188



Allocation Sheets

Department




MOSQUITO CONTROL DISTRICT

Allocation Amt

00000000000

78300

6515,1939,082

87934

000000

16,622

304,8685.45%

189



Allocation Sheets

Department




REGIONAL TRANSPORTATION COUNCIL

Allocation Amt

00000000000000

93112,982

7,4032,1971,384

000

11100

25,009

1,694,1591.48%

190



Allocation Sheets

Department




SOUTHWEST WASHINGTON CLEAN AIR AGENCY

Allocation Amt

00000000000000

1,94823,36819,310

3,9554,592

000000

53,172

00.00%

191



Allocation Sheets

Department




HEALTH DEPARTMENT

Allocation Amt

000000000

74,6800

26,205175,067265,328

9,993115,803103,189

19,59761,69121,69438,833

01,745

76,47035,376

1,025,670

10,200,65110.05%

192



Allocation Sheets

Department




EMERGENCY MANAGEMENT

Allocation Amt

0000

3,02700000

5,43900000000000000

8,466

00.00%

193



Allocation Sheets

Department




LAW LIBRARY

Allocation Amt

4,808000000000

37,297468

00

4252,5966,716

4396,652

00

78215

1,365632

62,196

182,10534.15%

194



Allocation Sheets

Department




CRESA

Allocation Amt

00000000000000

3,89431,15854,22821,091

8781,648

13,8236,371

46029,128

0

162,679

11,668,0211.39%

195



Allocation Sheets

Department




Agencies

Allocation Amt

00000000000000

3,7910

83,25041,523

666,542134

2,5220

14100

797,904

00.00%

196

central service cost allocation plan service cost allocation plan for 2018 clark county washington...

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