MONTEREY COUNTY COST ALLOCATION PLAN

Transcription

1 MONTEREY COUNTY COST ALLOCATION PLAN FOR USE IN THE YEAR ENDING JUNE 30, 2016 Michael J. Miller, CPA, CISA Monterey County Auditor-Controller

2 TABLE OF CONTENTS INTRODUCTION INFORMATION TECHNOLOGY SERVICE DEPARTMENTS (Continued) Table of Contents i Records Retention: Certification of Cost Plan ii Schedule 10-1 Explanatory Narrative and Costs for Allocation 58 Organization Chart iii Schedule 10-2 Allocation of Costs 59 Telecommunications: SUMMARIES Schedule 11-1 Explanatory Narrative, Costs for Allocation Exhibit A Cost Exhibit 1 and Functional Analysis 61 Exhibit B Computation of Roll Forward 3 Schedule 11-2 Allocation of Costs I 62 Exhibit C External Overheads 5 Schedule 11-3 Allocation of Costs II 64 Exhibit D Administrative Management 7 Exhibit E Information Technology Service Departments 9 RESOURCE MANAGEMENT SERVICE DEPARTMENTS Exhibit F Resource Management Agency Service Departments 11 Architectural Services: Exhibit G Other Service Departments 13 Schedule 12-1 Explanatory Narrative and Costs for Allocation 65 Exhibit H Allocations Between Service Departments 15 Schedule 12-2 Allowable Costs of County Buildings 66 Schedule 12-3 Allocation of Costs 67 EXTERNAL OVERHEADS Facilities & Facilities Maintenance Projects: Building Use Allowance: Schedule 13-1 Explanatory Narrative and Costs for Allocation 70 Schedule 1-1 Explanatory Narrative 18 Schedule 13-2 Functional Analysis 71 Schedule 1-2 Allowable Costs of County Owned Buildings 19 Schedule 13-3 Allowable Costs of County Buildings 72 Schedule 1-3 Computation of Building Use Allowance 21 Schedule 13-4 Allocation of Costs I 75 Schedule 1-4 Allocation of Building Use Allowance 23 Schedule 13-5 Allocation of Costs II 81 Equipment Use Allowance: Schedule 13-6 Allocation of Costs III 83 Schedule 2-1 Explanatory Narrative 28 Resource Management Agency: Schedule 2-2 Allocation of Equipment Use Allowance 29 Schedule 14-1 Explanatory Narrative and Costs for Allocation 85 Annual County Audit: Schedule 14-2 Allocation of Costs 86 Schedule 3-1 Explanatory Narrative and Costs for Allocation 31 Schedule 3-2 Analysis of Direct Costs 32 OTHER SERVICE DEPARTMENTS Schedule 3-3 Allocation of Costs 33 Auditor-Controller: Schedule 15-1 Explanatory Narrative and Costs for Allocation 87 ADMINISTRATIVE MANAGEMENT Schedule 15-2 Functional Analysis of Costs 89 County Administrative Office: Schedule 15-3 Allocation of Costs I 90 Schedule 4-1 Explanatory Narrative and Costs for Allocation 35 Schedule 15-4 Allocation of Costs II 92 Schedule 4-2 Functional Analysis of Costs 36 Schedule 15-5 Allocation of Costs III 94 Schedule 4-3 Allocation of Costs I 37 Enterprise Resource Project: Contracts & Purchasing: Schedule 16-1 Explanatory Narrative and Costs for Allocation 96 Schedule 5-1 Explanatory Narrative, Costs for Allocation Schedule 16-2 Allocation of Costs 97 and Functional Analysis 39 Treasurer-Tax Collector: Schedule 5-2 Allocation of Costs 40 Schedule 17-1 Explanatory Narrative, Costs for Allocation and Functional Analysis 99 Fleet Administration: Schedule 17-2 Allocation of Costs 100 Schedule 6-1 Explanatory Narrative and Costs for Allocation 42 Revenue Division: Schedule 6-2 Functional Analysis 43 Schedule 18-1 Explanatory Narrative and Costs for Allocation 102 Schedule 6-3 Allocation of Costs I 44 Schedule 18-2 Allocation of Costs 103 Schedule 6-4 Allocation of Costs II 46 County Counsel: Human Resources & Equal Opportunity Office: Schedule 19-1 Explanatory Narrative and Costs for Allocation 104 Schedule 7-1 Explanatory Narrative and Costs for Allocation 48 Schedule 19-2 Allocation of Costs 105 Schedule 7-2 Functional Analysis of Costs 49 Risk Management: Schedule 7-3 Allocation of Costs I 50 Schedule 20-1 Explanatory Narrative and Costs for Allocation 107 Equal Opportunity Office: Schedule 20-2 Allocation of Costs 108 Schedule 8-1 Explanatory Narrative and Costs for Allocation 52 Schedule 8-2 Allocation of Costs 53 ALLOCATION BASES 109 INFORMATION TECHNOLOGY SERVICE DEPARTMENTS Information Technology: Schedule 9-1 Explanatory Narrative and Costs for Allocation 55 Schedule 9-2 Allocation of Costs 56 i

3 MONTEREY COUNTY AUDITOR - CONTROLLER (831) FAX (831) P.O.IIOX380 SAUHAS,CALIFORNIA MICHAEL J. MILLER, CAr\ CISA AU ALFRED R. FRIEDRICH,CGFM ASSIS'Wn'AJOI1t)A.O()Nl'IO.lER COUNTYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR THE YEAR ENDING JUNE 30,2016 CERTIFICATION OF COUNTYWIDE COST ALLOCATION PLAN l hereby certify, as the responsible official of Monterey County, California, that the infonnation contained in this Central Service Cost Allocation Plan for the fiscal year ended June 30,2016 is correct and was prepared in accordance with the policies and procedures contained in Federal Management Circular A-87, "Cost Principles for State and Local Governments". I further certify that; (1) the costs contained herein were incurred by and are legal obligations of Monterey County and are allowable under the governing cost principles;(2) the same costs that have been treated as indirect costs have not been claimed as direct costs; (3) similar types of costs have been accorded consistent accounting treatment regardless of the source of funds; and (4) the infonnation provided by the County which was used as a basis for acceptance of the amounts agreed to herein was not subsequently found to be materially inaccurate. April 02, 2015 Michael J. Mt er, CPA, CISA Auditor-Controller

4 COUNIYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR TilE YEAR ENDING JUNE 30, 2016 Based on ActuaI Costs tor the Year Ended June 30, 2014 I Residents of Monterey County BOARD OF SUPERVISORS I COUNTY OF MONTEREY I I I COUNTY ELE!;;TED OFFI!;;IALii DISTRICT 1 DISTRICT2 DISTRICT 3 DISTRICT 4 DISTRICTS ASSESSOR-COUNTY CLERK-RECORDER Fernando Armenta Lou Calcagno Sim6n Salinas Jane Parker Dave Potter Steve Vagnini COUNTY ADMINISTRATIVE OFFICE Lew C.llanman,CAO I NATIVIDAD MEDICAL CENTER Board or Trush'CS NATIVIDAD MEDICAL CENTER liarry F. Wesi, C 0 I COUNTY COUNSEL Charle.'.1. McKee EQUAL OPPORTUNI TY OFFICE!rona RnmlrO't Oough (00.,i.:oi n) PROBATION Muuucl Renl AUDI TOR-CONTROLLER Mirhnel J.Miller, C'A,C SA DISTRICT ATTORNEY Dean Flippo SHERIFF-CORONER Scott Miller TREASURER-TAX COLLECTOR Mary Zeeb I I I I I I AGRICULTURAL COMMISSIONER CHILD SUPPORT SERVICES CLERK OF THE OOARD COOPERATIVE EXTENSION ECONOMIC DEVELOPMENT EricIAturitzcn Stephen Kennedy CnilT. Horkowski Ill I Marla de Ia Fuente Da vi d L. Spnur I! l II!! I _ I PLANNING I II II II ELECTIONS Cl:tu dio E.Vt lcuutlo I EMERGENCY COMMUNICATIONS HEALTH SERVCI ES-PUBLIC ADMINISTRATOR HUMAN RESOURCES INFORMATION TECHNOLOGY LI6RAR Y William Harry Raymond l!ullick James May Dianah Neff.Joyanti Addl eman I MILITARY & VETERANS AFFAIRS PARKS PUBLIC DEFENDER RESOURCE MANAGEMENT AGEIICY George Dixon Miehttel C.Ferry James S.t:gnr!. enny J,Young SOCIIILSERVICES BUILDING SERVICES PUBLCI WORKS Elliolt Robni son M_ichaelRodrigucz Mike Novo Robert K. Murdoch Chief Building Oftci ial I I I Updated 3/10/14 iii

5 COST EXHIBIT EXHIBIT A Page 1 of 2 Information Resource Mgmt. External Administrative Technology Agency Service Other Service Total Net Roll Total Overheads Management Service Depts. Departments Departments Allocation Forward Adjustments Allocation OPERATING DEPARTMENTS Board of Supervisors $ 80,309 $ 34,795 $ 4,097 $ 171,007 $ 77,199 $ 367,407 $ (29,660) $ - $ 337,747 Office of Emergency Services 30,901 9,716 7,816 39,500 18, ,808 4, ,229 Economic Development 9,128 28,248 2,310 44,844 78, ,322 4, ,601 Assessor 109,924 62,972 9, ,412 59, ,601 52, ,443 Clerk/Recorder 204,659 30,431 20,739 89,938 49, , , ,249 Grand Jury 2, ,248 3,734 17,443 (5,834) - 11,609 Enterprise Risk Assessment Appeals Board ,115 24,782 1,275-26,056 Clerk of the Board 19,754 8,271 2,575 50,011 18,752 99,363 (14,394) - 84,969 Elections 4,689 35,095 3,916 1,971 49,916 95,587 (24,802) - 70,785 Emergency Communications 73, , ,540 59, , ,195 40, ,548 District Attorney 338, ,892 55, , ,003 1,150, ,815-1,356,038 Child Support Services 1, ,680 24,202 6, , ,403 19, ,140 Public Defender 71,355 94,970 10,194 77, , ,815 54, ,023 Coroner 36,018 19,640 16,235 59,836 12, ,156 29, ,542 Sheriff's Correctional Division 375, ,368 41,670 1,329, ,738 2,388,335 (294,532) - 2,093,803 Sheriff 897, , , , ,818 2,997, ,166-3,695,298 Juvenile Hall 288, ,200 8,683 87, , ,667 (136,442) - 647,225 Probation 106, ,333 49, , , , ,737-1,112,267 Agricultural Commissioner 279, ,198 34,206 55,192 70, ,919 (56,362) - 509,557 Produce Inspection 590 7,891 1, ,736 12,114 1,103-13,217 Building Services 155,102 54, ,391 77, ,550 (49,288) - 519,262 Planning 98,747 57,554 5, , , ,311 (15,469) - 880,842 Animal Services 79,909 33,532 7,964 37,201 1, ,632 (19,456) - 140,176 Primary Health Care 39, ,975 51,457 40, , , , ,464 Emergency Medical Services 20,262 19,994 27,228 2,328 13,805 83,617 15,926-99,543 Environmental Health 142, ,436 16,974 14,117 27, ,476 (14,160) - 297,316 Public Guardian/Administrator 11,516 20,253 1,604 29,144 66, ,619 72, ,316 Children's Medical Services 2,433 73,127 12,800 4,537 49, ,060 3, ,098 Health 419, ,239 54,108 58, ,772 1,164,893 (106,300) - 1,058,593 Military & Veterans' Services 1,208 13,120 2,413 12,830 10,644 40,215 10,583-50,798 Social Services 45,420 1,062, , ,175 1,282,352 2,867, ,650-3,209,939 Area Agency on Aging , ,043 27,145 (9,830) - 17,315 Agricultural Cooperative Extension 16,689 10, ,418 4,007 40,022 2,124-42,146 Parks 123,136 70,630 9,273 94, , , , ,480 Total Operating Departments $ 4,088,809 $ 4,553,753 $ 1,196,964 $ 4,783,945 $ 4,840,726 $ 19,464,197 $ 1,332,909 $ - $ 20,797,106 1

6 COST EXHIBIT EXHIBIT A Page 2 of 2 Information Resource Mgmt. External Administrative Technology Agency Service Other Service Total Net Roll Total Overheads Management Service Depts. Departments Departments Allocation Forward Adjustments Allocation NON-GENERAL FUND Roads & Bridges $ 85,446 $ 276,094 $ 40,607 $ 644,922 $ 353,997 $ 1,401,066 $ 214,641 $ - $ 1,615,707 County Library 203, ,037 56, , , ,228 75, ,753 IHSS PA-Administration 144 5, ,712 8,988 1,937-10,925 Fish & Game Propagation (58) - 78 Office for Employment Training 1,707 46,811 16,413 1,821 39, ,449 (13,191) - 93,258 Community Action Partnership 167 6, ,086 9,311 (1,423) - 7,888 Workforce Investment Board 204 6, ,129 13,529 5,395-18,924 Behavioral Health 84, ,250 81,988 19, ,114 1,215, ,077-1,416,014 Homeland Security Grant 236 3, ,916 5, ,821 Water Resources Agency 13, ,914 23,836 2, , ,717 34, ,840 Emergency Communication - NGEN Radio Project 1,197 7,250 69,231-11,188 88,866 56, ,352 Natividad Medical Center 5,000 1,838,337 45,850 3,664 1,347,703 3,240,554 61,015-3,301,569 Resort at Nacimiento Lake ,061 2,022-20,251 44,524 (9,272) - 35,252 Resort at San Antonio Lake 19 2, ,008 4,122 (5,581) - (1,459) Nacimiento Boat Patrol (5,692) - (5,537) North Shore Lake San Antonio 79 12, ,076 22,467 (14,322) - 8,145 South Shore Lake San Antonio , ,447 36,668 (9,036) - 27,632 Lake San Antonio & Nacimiento Administration ,712 5,236-1,868 23,008 (6,928) - 16,080 General Liability Insurance (ISF) , , ,827 (283,621) - (43,794) Enterprise Risk Workmens' Compensation ( ISF) , ,141 34,257 (77,128) - (42,871) Benefits ( ISF) , ,415 34,311 (204) - 34,107 LAFCO ,877-17,591 Superior Court of CA - Mo Co 1,582, (14,268) (7,999) 1,560, ,627-1,971,833 RDA - Successor Agency ,756 36,330 18,255-54,585 All Others 5,252 50, , , , , ,750 All Others (Not Occupied) 344, , , , ,673 Others ,275-83,275 (17,110) - 66,165 Total Non-General Fund $ 2,330,443 $ 3,242,803 $ 660,967 $ 1,534,540 $ 2,854,285 $ 10,623,039 $ 980,482 $ - $ 11,603,521 TOTAL $ 6,419,252 $ 7,796,557 $ 1,857,931 $ 6,318,485 $ 7,695,011 $ 30,087,236 $ 2,313,391 $ - $ 32,400,627 2

7 COMPUTATION OF ROLL FORWARD EXHIBIT B Page 1 of 2 Actual Estimated Unadjusted Ineligible Costs Costs Roll and/or New Adjusted per Exhibit A per Plan Forward Departments Roll Forward OPERATING DEPARTMENTS Board of Supervisors $ 367,407 $ 397,067 $ (29,660) $ - $ (29,660) Office of Emergency Services 106, ,387 4,421-4,421 Economic Development 163, ,043 4,279-4,279 Assessor 428, ,759 52,842-52,842 Clerk/Recorder 395, , , ,009 Grand Jury 17,443 10,141 7,302 (13,136) (5,834) Enterprise Risk (473) - Assessment Appeals Board 24,782 23,507 1,275-1,275 Clerk of the Board 99,363 93,920 5,443 (19,836) (14,394) Elections 95, ,389 (24,802) - (24,802) Emergency Communications 478, ,842 40,353-40,353 District Attorney 1,150, , ,693 (58,878) 205,815 Child Support Services 293, ,666 19,737-19,737 Public Defender 361, ,601 54,214 (6) 54,208 Coroner 144,156 99,537 44,619 (15,233) 29,386 Sheriff's Correctional Division 2,388,335 2,682,867 (294,532) - (294,532) Sheriff 2,997,132 2,298, , ,166 Juvenile Hall 783, ,109 (136,442) - (136,442) Probation 899, , , ,737 Agricultural Commissioner 565, ,281 (56,362) - (56,362) Produce Inspection 12,114 11,011 1,103-1,103 Building Services 568, ,838 (49,288) - (49,288) Planning 896, ,780 (15,469) - (15,469) Animal Services 159, ,333 (13,701) (5,755) (19,456) Primary Health Care 770, , ,039 (547) 102,492 Emergency Medical Services 83,617 67,691 15,926-15,926 Environmental Health 311, ,636 (14,160) - (14,160) Public Guardian/Administrator 128,619 47,919 80,700 (8,003) 72,697 Children's Medical Services 142, ,516 (456) 3,494 3,038 Health 1,164,893 1,271,193 (106,300) - (106,300) Military & Veterans' Services 40,215 29,615 10,600 (17) 10,583 Social Services 2,867,289 2,524, , ,650 Area Agency on Aging 27,145 36,975 (9,830) - (9,830) Agricultural Cooperative Extension 40,022 37,685 2,337 (213) 2,124 Parks 489, , , ,595 Total Operating Departments $ 19,464,197 $ 18,012,686 $ 1,451,511 $ (118,603) $ 1,332,908 3

8 COMPUTATION OF ROLL FORWARD EXHIBIT B Page 2 of 2 Actual Estimated Unadjusted Ineligible Costs Costs Roll and/or New Adjusted per Exhibit A per Plan Forward Departments Roll Forward NON-GENERAL FUND Roads & Bridges $ 1,401,066 $ 1,186,425 $ 214,641 $ - $ 214,641 County Library 870, ,824 76,404 (879) 75,525 IHSS PA-Administration 8,988 7,051 1,937-1,937 Fish & Game Propagation (58) - (58) Office for Employment Training 106, ,317 (11,868) (1,323) (13,191) Community Action Partnership 9,311 10,734 (1,423) - (1,423) Workforce Investment Board 13,529 4,261 9,268 (3,873) 5,395 Behavioral Health 1,215,937 1,015, , ,077 Homeland Security Grant 5,821-5,821 (5,821) - Water Resources Agency 281, ,594 34,123-34,123 Capital Projects (164) Emergency Communication - NGEN Radio Project 88,866 33,132 55, ,486 Natividad Medical Center 3,240,554 3,174,539 66,015 (5,000) 61,015 Resort at Nacimiento Lake 44,524 53,796 (9,272) - (9,272) Resort at San Antonio Lake 4,122 9,703 (5,581) - (5,581) Nacimiento Boat Patrol 155 5,847 (5,692) - (5,692) North Shore Lake San Antonio 22,467 34,131 (11,664) (2,658) (14,322) South Shore Lake San Antonio 36,668 42,666 (5,998) (3,038) (9,036) Lake San Antonio & Nacimiento Administration 23,008 29,936 (6,928) - (6,928) General Liability Insurance (ISF) 239, ,448 (283,621) - (283,621) Enterprise Risk (241) - Workmens' Compensation ( ISF) 34, ,385 (77,128) - (77,128) Benefits ( ISF) 34,311 34,515 (204) - (204) LAFCO 714 (16,163) 16,877-16,877 Superior Court of CA - Mo Co 1,560,205 1,148, , ,627 RDA - Successor Agency 36,330 17,502 18,828 (573) 18,255 All Others 483, , ,593 (32) 209,561 All Others (Not Occupied) 777, , , ,529 Others 83, ,385 (17,110) - (17,110) Total Non-General Fund $ 10,623,039 $ 9,620,035 $ 1,003,004 $ (22,522) $ 980,482 TOTAL $ 30,087,236 $ 27,632,721 $ 2,454,515 $ (141,125) $ 2,313,390 4

9 SUMMARY OF EXTERNAL OVERHEAD ALLOCATIONS EXHIBIT C Page 1 of 2 Building Use Equipment Use Annual Allowance Allowance County Audit Total OPERATING DEPARTMENTS Board of Supervisors $ 72,948 $ 6,930 $ 430 $ 80,309 Office of Emergency Services 23,315 7, ,901 Economic Development 7, ,413 9,128 Assessor 59,546 49, ,924 Clerk/Recorder 45, , ,659 Grand Jury 2, ,895 Enterprise Risk Assessment Appeals Board Clerk of the Board 19, ,754 Elections - 4, ,689 Emergency Communications 30,908 41,541 1,485 73,934 District Attorney 269,587 65,377 3, ,462 Child Support Services - - 1,735 1,735 Public Defender 68,252 1,488 1,614 71,355 Coroner 31,170 4, ,018 Sheriff's Correctional Division 289,756 79,656 6, ,549 Sheriff 344, ,349 6, ,637 Juvenile Hall 278,354 7,726 2, ,919 Probation 65,822 37,988 3, ,902 Agricultural Commissioner 124, ,565 1, ,087 Produce Inspection Building Services 75,847 78, ,102 Planning 77,929 20, ,747 Animal Services 73,885 5, ,909 Primary Health Care - 35,182 4,789 39,971 Emergency Medical Services 19, ,262 Environmental Health 107,632 33,269 1, ,132 Public Guardian/Administrator 8,003 3, ,516 Children's Medical Services - 1,424 1,009 2,433 Health 304, ,626 3, ,487 Military & Veterans' Services 1, ,208 Social Services 31,991-13,429 45,420 Area Agency on Aging Agricultural Cooperative Extension 16, ,689 Parks 61,939 60, ,136 Total Operating Departments $ 2,513,104 $ 1,516,312 $ 59,392 $ 4,088,809 5

10 SUMMARY OF EXTERNAL OVERHEAD ALLOCATIONS EXHIBIT C Page 2 of 2 Building Use Equipment Use Annual Allowance Allowance County Audit Total NON-GENERAL FUND Roads & Bridges $ 80,468 $ - $ 4,978 $ 85,446 County Library 157,794 42,799 2, ,169 IHSS PA-Administration Fish & Game Propagation Office for Employment Training - - 1,707 1,707 Community Action Partnership Workforce Investment Board Behavioral Health 67,184-17,747 84,932 Homeland Security Grant Water Resources Agency 3,005-10,508 13,513 Emergency Communication - NGEN Radio Project - - 1,197 1,197 Natividad Medical Center - - 5,000 5,000 Resort at Nacimiento Lake Resort at San Antonio Lake Nacimiento Boat Patrol North Shore Lake San Antonio South Shore Lake San Antonio Lake San Antonio & Nacimiento Administration General Liability Insurance (ISF) Workmens' Compensation ( ISF) Benefits ( ISF) Superior Court of CA - Mo Co 1,582, ,582,472 All Others 4, ,252 All Others (Not Occupied) 344, ,686 Total Non-General Fund $ 2,239,959 $ 42,799 $ 47,685 $ 2,330,443 TOTAL $ 4,753,063 $ 1,559,111 $ 107,077 $ 6,419,252 6

11 SUMMARY OF ADMINISTRATIVE MANAGEMENT ALLOCATIONS County Administrative Contracts and Fleet Human Resources & Benefits Equal Opportunity Office Purchasing Management Administration Office Total OPERATING DEPARTMENTS Board of Supervisors $ 12,431 $ 3,797 $ 8 $ 15,268 $ 3,291 $ 34,795 Office of Emergency Services 3,933 1, , ,716 Economic Development 9,352 11, ,180 1,433 28,248 Assessor 21,454 3, ,175 6,660 62,972 Clerk/Recorder 8,338 9,493-10,354 2,246 30,431 Grand Jury Enterprise Risk Assessment Appeals Board Clerk of the Board 2,927 1,709-2, ,271 Elections 17,505 8, ,982 1,549 35,095 Emergency Communications 42,908 11,202-45,900 9, ,884 District Attorney 101,029 9,873 11,681 88,987 19, ,892 Child Support Services 50,133 6,455 1,246 73,815 16, ,680 Public Defender 46,639 6,076 1,017 33,919 7,319 94,970 Coroner 8,258 2,658 1,262 6,146 1,317 19,640 Sheriff's Correctional Division 177,322 18,227 15, ,609 30, ,368 Sheriff 174,602 37, , ,777 32, ,638 Juvenile Hall 81,994 21,265 11, ,606 22, ,200 Probation 88,161 35,315 11, ,006 22, ,333 Agricultural Commissioner 36,307 15,949 22,891 42,681 9, ,198 Produce Inspection 3, , ,891 Building Services 19,822 6,455 5,473 18,267 4,027 54,045 Planning 23,656 5, ,978 5,034 57,554 Animal Services 7,766 8,544 2,686 11,981 2,556 33,532 Primary Health Care 138,347 58, ,527 33, ,975 Emergency Medical Services 8,723 7, , ,994 Environmental Health 35,571 19,746 8,448 38,269 8, ,436 Public Guardian/Administrator 6,086 6, ,253 1,355 20,253 Children's Medical Services 29,148 2, ,547 7,357 73,127 Health 96,820 50,884 4, ,434 25, ,239 Military & Veterans' Services 3,727 1,329 2,201 4,818 1,046 13,120 Social Services 387,941 42,150 19, , ,468 1,062,257 Area Agency on Aging 9,868 3,987-2, ,760 Agricultural Cooperative Extension 2, ,397 2, ,374 Parks 21,379 14,810 9,338 20,612 4,492 70,630 Total Operating Departments $ 1,678,594 $ 433,463 $ 244,286 $ 1,805,231 $ 392,179 $ 4,553,753 EXHIBIT D Page 1 of 2-7

12 SUMMARY OF ADMINISTRATIVE MANAGEMENT ALLOCATIONS EXHIBIT D Page 2 of 2 County Human Resources Administrative Contracts and Fleet & Benefits Equal Opportunity Office Purchasing Management Administration Office Total NON-GENERAL FUND Roads & Bridges $ 85,814 $ 47,846 $ 55,868 $ 70,845 $ 15,721 $ 276,094 County Library 35,208 16,139 3,911 67,607 14, ,037 IHSS PA-Administration 2, , ,132 Fish & Game Propagation Office for Employment Training 18, ,275 21,612 4,956 46,811 Community Action Partnership 2,241 2, ,058 Workforce Investment Board 2, , ,673 Behavioral Health 302,873 53,352 17, ,301 44, ,250 Homeland Security Grant 2, ,669 Water Resources Agency 28,012 32,847 15,184 29,288 6, ,914 Emergency Communication - NGEN Radio Project 605 6, ,250 Natividad Medical Center 788, , , ,507 1,838,337 Resort at Nacimiento Lake 5,490 3, ,573 2,014 22,061 Resort at San Antonio Lake ,095 Nacimiento Boat Patrol North Shore Lake San Antonio 2,286 2, ,490 1,046 12,312 South Shore Lake San Antonio 4,158 3,038 1,900 9,151 1,743 19,989 Lake Events & Administration 5,539 1,709 2,675 4,356 1,433 15,712 General Liability Insurance (ISF) 18,266 2, ,545 Workmens' Compensation ( ISF) 12,824 2, ,672 Benefits Programs Fund ( ISF) 17,677 3, ,284 All Others 6,441 13,480 30, ,853 Total Non-General Fund $ 1,342,286 $ 393,781 $ 131,333 $ 1,132,885 $ 242,518 $ 3,242,803 TOTAL $ 3,020,879 $ 827,244 $ 375,620 $ 2,938,116 $ 634,698 $ 7,796,556 8

13 SUMMARY OF INFORMATION TECHNOLOGY SERVICE DEPARTMENTS ALLOCATIONS EXHIBIT E Page 1 of 2 Information Records Telecom- Technology Retention Center munications Total OPERATING DEPARTMENTS Board of Supervisors $ 6,481 $ (1,771) $ (613) $ 4,097 Office of Emergency Services 8,888 - (1,072) 7,816 Economic Development 3,233 (592) (331) 2,310 Assessor 14,011 (2,184) (2,026) 9,800 Clerk/Recorder 23,749 (2,306) (704) 20,739 Grand Jury (34) 180 Clerk of the Board 3,262 (414) (273) 2,575 Elections 9,290 (4,436) (938) 3,916 Emergency Communications 45,219 (444) 85, ,540 District Attorney 63,777 (4,147) (4,491) 55,139 Child Support Services 30,469 (2,803) (3,465) 24,202 Public Defender 16,958 (5,081) (1,683) 10,194 Coroner 1,298 (296) 15,233 16,235 Sheriff's Correctional Division 42,457 (2,442) 1,655 41,670 Sheriff 107,364 (3,761) 159, ,127 Juvenile Hall 12,622 (1,939) (2,001) 8,683 Probation 57,498 (5,702) (2,414) 49,382 Agricultural Commissioner 36,256 - (2,050) 34,206 Produce Inspection 1, ,716 Building Services 12,622 (9,734) (1,906) 982 Planning 15,955 (9,556) (1,385) 5,015 Animal Services 4,847 (29) 3,145 7,964 Primary Health Care 68,087 (9,634) (6,996) 51,457 Emergency Medical Services 2,681-24,547 27,228 Environmental Health 19,731 (644) (2,113) 16,974 Public Guardian/Administrator 2,760 (888) (267) 1,604 Children's Medical Services 14,387 (177) (1,410) 12,800 Health 59,215 (1,643) (3,465) 54,108 Military & Veterans' Services 2,895 (222) (260) 2,413 Social Services 364,788 (13,164) (31,539) 320,085 Agricultural Cooperative Extension 1,234 (61) (639) 534 Parks 6,638 (226) 2,861 9,273 Total Operating Departments $ 1,060,604 $ (84,297) $ 220,658 $ 1,196,964 9

14 SUMMARY OF INFORMATION TECHNOLOGY SERVICE DEPARTMENTS ALLOCATIONS EXHIBIT E Page 2 of 2 Information Records Telecom- Technology Retention Center munications Total NON-GENERAL FUND Roads & Bridges $ 33,094 $ (4,917) $ 12,429 $ 40,607 County Library 57,663 (315) (1,159) 56,190 Office for Employment Training 18,990 (740) (1,837) 16,413 Workforce Investment Board 680 (26) (131) 523 Behavioral Health 95,253 (2,508) (10,757) 81,988 Water Resources Agency 14,999 (126) 8,963 23,836 Emergency Communication - NGEN Radio Project - (752) 69,983 69,231 Natividad Medical Center 55,242 (10,240) ,850 Resort at Nacimiento Lake 2, ,022 North & South Shore Lake San Antonio Lake Events & Administration 5, ,236 All Others 30, , ,984 Total Non-General Fund $ 313,958 $ (19,623) $ 366,632 $ 660,967 TOTAL $ 1,374,561 $ (103,920) $ 587,290 $ 1,857,931 10

15 SUMMARY OF RESOURCE MANAGEMENT AGENCY SERVICE DEPARTMENTS ALLOCATIONS EXHIBIT F Page 1 of 2 Architectural Facilities Resource Services Management Mgmt. Agency Total OPERATING DEPARTMENTS Board of Supervisors $ 466 $ 170,541 $ - $ 171,007 Office of Emergency Services - 39,500-39,500 Economic Development 71 20,619 24,154 44,844 Assessor , ,412 Clerk/Recorder ,601-89,938 Grand Jury - 10,248-10,248 Assessment Appeals Board Clerk of the Board ,826-50,011 Elections - 1, ,971 Emergency Communications - 59,441-59,441 District Attorney 58, , ,727 Child Support Services - 6,815-6,815 Public Defender 6 77,696-77,702 Coroner - 59,836-59,836 Sheriff's Correctional Division - 1,329,010-1,329,010 Sheriff , ,912 Juvenile Hall 17,915 69,880-87,795 Probation 218,548 33, ,147 Agricultural Commissioner 5,058 50,134-55,192 Produce Inspection Building Services ,878 87, ,391 Planning , , ,628 Animal Services - 37,201-37,201 Primary Health Care - 40,218-40,218 Emergency Medical Services - 2,328-2,328 Environmental Health - 14,117-14,117 Public Guardian/Administrator - 29,144-29,144 Children's Medical Services - 4,537-4,537 Health - 58,287-58,287 Military & Veterans' Services 17 12,813-12,830 Social Services - 157, ,175 Agricultural Cooperative Extension 181 8,237-8,418 Parks - 94,897-94,897 Total Operating Departments $ 303,847 $ 4,262,417 $ 217,681 $ 4,783,945 11

16 SUMMARY OF RESOURCE MANAGEMENT AGENCY SERVICE DEPARTMENTS ALLOCATIONS EXHIBIT F Page 2 of 2 Architectural Facilities Resource Services Management Mgmt. Agency Total NON-GENERAL FUND Roads & Bridges $ 636 $ 267,324 $ 376,962 $ 644,922 County Library , ,886 Fish & Game Propagation Office for Employment Training - 1, ,821 Behavioral Health (14,749) 34,402-19,653 Water Resources Agency - 2,761-2,761 Natividad Medical Center - 3,664-3,664 Resort at Nacimiento Lake North Shore Lake San Antonio South Shore Lake San Antonio Lake Events & Administration Superior Court of CA - Mo Co 627 (14,895) - (14,268) Successor Agency LAFCO All Others All Others(Not Occupied) 275, , ,458 Others - 83,275-83,275 Total Non-General Fund $ 263,138 $ 893,493 $ 377,909 $ 1,534,540 TOTAL $ 566,985 $ 5,155,910 $ 595,591 $ 6,318,485 12

17 SUMMARY OF OTHER SERVICE DEPARTMENT ALLOCATIONS EXHIBIT G Page 1 of 2 Auditor- Enterprise Resource Treasurer-Tax Revenue County Risk Controller Planning Collector Division Counsel Management Total OPERATING DEPARTMENTS Board of Supervisors $ 16,695 $ 7,697 $ 1,122 $ - $ 51,686 $ - $ 77,199 Office of Emergency Services 3,975 1, ,981-18,875 Economic Development 7,808 3, ,822-78,792 Assessor 26,634 15, ,634-59,493 Clerk/Recorder 11,304 5, ,989-49,473 Grand Jury 1, ,775-3,734 Enterprise Risk Assessment Appeals Board ,038-24,115 Clerk of the Board 3,529 1, ,400-18,752 Elections 14,203 3,622 1,490-30,600-49,916 Emergency Communications 50,154 23,091 1,299-29, ,396 District Attorney 102,675 45,187 2,197-13, ,003 Child Support Services 67,943 37,490 1,428-6, ,971 Public Defender 47,516 17,115 3, , ,594 Coroner 8,797 3, ,427 Sheriff's Correctional Division 171,185 70,723 3,228-15, ,738 Sheriff 182,164 76,337 5, , ,818 Juvenile Hall 103,629 51,978 3, ,070 Probation 126,644 52,431 15,132 (7,020) 42, ,766 Agricultural Commissioner 43,837 21,914 2,548-1,936-70,236 Produce Inspection (536) 2, ,736 Building Services 21,275 9,418 1,385-44,953-77,030 Planning 25,734 11,772 1, , ,367 Animal Services 12,951 5,977 1,147 - (19,049) - 1,026 Primary Health Care 172,521 78,239 8,438 - (5,848) - 253,351 Emergency Medical Services 7,890 1,630 1,287-2,998-13,805 Environmental Health 41,930 19,650 3,052 - (36,815) - 27,817 Public Guardian/Administrator 8,531 3,169 1,344-53,057-66,102 Children's Medical Services 33,920 17,205 1,354 - (3,317) - 49,163 Health 121,520 58,589 6, , ,772 Military & Veterans' Services 5,152 2, ,632-10,644 Social Services 649, , , ,855-1,282,352 Area Agency on Aging 8,279 1, ,043 Agricultural Cooperative Extension 2,445 1, ,007 Parks 26,195 10,504 2, , ,949 Total Operating Departments $ 2,127,520 $ 917,135 $ 309,777 $ (7,020) $ 1,493,315 $ - $ 4,840,726 13

18 SUMMARY OF OTHER SERVICE DEPARTMENT ALLOCATIONS EXHIBIT G Page 2 of 2 Auditor- Enterprise Resource Treasurer-Tax Revenue County Risk Controller Planning Collector Division Counsel Management Total NON-GENERAL FUND Roads & Bridges $ 86,217 $ 36,765 $ 6,529 $ - $ 224,485 $ - $ 353,997 County Library 69,203 33,143 4,036-8, ,946 IHSS PA-Administration 2, ,712 Fish & Game Propagation Office for Employment Training 16,738 11,591 10,194-1,174-39,697 Community Action Partnership 2, ,086 Workforce Investment Board 4,567 1, ,129 Behavioral Health 283, ,141 8,070-11, ,114 Homeland Security Grant 1, ,916 Water Resources Agency 51,006 15,394 16,287-47, ,693 Emergency Communication - NGEN Radio Project 10, ,188 Natividad Medical Center 860, ,630 19, ,795-1,347,703 Resort at Nacimiento Lake 14,573 4, ,251 Resort at San Antonio Lake 1, ,008 Nacimiento Boat Patrol North Shore Lake San Antonio 7,192 2, ,076 South Shore Lake San Antonio 11,848 4, ,447 Lake San Antonio & Nacimiento Administration (1,948) 3, ,868 General Liability Insurance (ISF) 9, ,380 8, ,650 Enterprise Risk Workmens' Compensation ( ISF) 7, ,987 18,141 Benefits ( ISF) 10,929-1, ,415 LAFCO Superior Court of CA - Mo Co (42,271) 34,272 - (7,999) RDA - Successor Agency 12, ,799-35,756 All Others 39,986-2,564-64, ,311 Total Non-General Fund $ 1,503,843 $ 567,142 $ 74,154 $ (42,271) $ 732,228 $ 19,188 $ 2,854,285 TOTAL $ 3,631,364 $ 1,484,277 $ 383,931 $ (49,290) $ 2,225,542 $ 19,188 $ 7,695,011 14

19 SUMMARY OF ALLOCATIONS BETWEEN SERVICE DEPARTMENTS EXHIBIT H Page 1 of 3 Human Subtotal Total County Resources & Allocations Allocations Administrative Contracts & Fleet Employees Equal Opportunity from these from these Office Purchasing Management Benefits Office Departments Departments See these schedules for details: Administrative Management: County Administrative Office & ILA $ 16,456 $ 3,488 $ 23,266 $ 32,735 $ 2,518 $ 78,463 $ 296,016 Contracts & Purchasing 3, ,278 5,109 1,118 30, ,728 Fleet Administration - (11) ,963 Human Resources 14,146 4,121 10,952 17,139 1,871 48, ,334 Equal Opportunity Office 2, ,302 3, ,954 48,918 Information Technology Service Departments: Information Technology 3, ,242 8, ,017 36,608 Records Retention (2,644) (6,819) (306) (192) (55) (10,017) (22,632) Telecommunications (2,470) (670) (221) (2,808) (440) (6,609) 593,245 Resource Management Service Departments: Architectural Services 581 9, ,702 22,933 Facilities & Facilities Maintenance Projects 153,810 46,605 41, ,567 12, ,297 1,689,772 Resource Management Agency , , ,512 Other Service Departments: Auditor-Controller 18,398 4,458 24,513 33,329 2,403 83, ,262 Enterprise Resource Project 7,694 2,263 6,155 9,414 1,086 26, ,794 Treasurer-Tax Collector ,787 1, ,326 70,428 Revenue Division ,437 County Counsel 37,922 65,882 6,264 37,804 57, , ,490 Total Service Departments $ 254,422 $ 131,559 $ 182,763 $ 253,431 $ 79,808 $ 901,983 $ 4,154,806 Allocations to Unallowable Functions (49,958) (49,958) (372,731) TOTAL FIRST ALLOCATIONS TO THESE DEPARTMENTS $ 204,464 $ 131,559 $ 182,763 $ 253,431 $ 79,808 $ 852,025 $ 3,782,076 * Based on the ratio of allowable to unallowable salaries in each department. Refer to functional analysis or budgets for details. 15

20 SUMMARY OF ALLOCATIONS BETWEEN SERVICE DEPARTMENTS EXHIBIT H Page 2 of 3 Facilities and Subtotal Records Facilities Resource Allocations Information Retention Telecom- Architectural Maintenance Management from these Technology Center munications Services Projects Agency Departments See these schedules for details: Administrative Management: County Administrative Office $ 53,005 $ 1,580 $ 16,955 $ 10,384 $ 33,005 $ 16,908 $ 131,837 Contracts & Purchasing 24,270 1,597 8,463 11,017 29,220 5,588 80,155 Fleet Administration 1, ,278-6, ,176 Human Resources 48,500 2,430 13,758 2,806 18,626 19, ,877 Equal Opportunity Office 10, , ,927 4,096 22,173 Information Technology Service Departments: Information Technology ,988 4,632 7,231 Records Retention (1,079) - (224) - (2,725) - (4,028) Telecommunications 614,511 5,643 - (498) (2,240) (2,777) 614,639 Resource Management Service Departments: Architectural Services , ,325 Facilities & Facilities Maintenance Projects 81, ,988 1, ,250 53, ,732 Resource Management Agency ,854 61, ,600 Other Service Departments: Auditor-Controller 55,620 1,994 17,137 7,428 31,155 29, ,707 Enterprise Resource Project 26,973 1,448 7,784 1,629 10,500 10,952 59,286 Treasurer-Tax Collector 1, , , ,009 Revenue Division County Counsel 49,239-27,255 13,421 1,483 22, ,346 Total Service Departments $ 966,254 $ 16,958 $ 360,656 $ 62,104 $ 630,148 $ 165,945 $ 2,202,065 Allocations to Unallowable Functions TOTAL FIRST ALLOCATIONS TO THESE DEPARTMENTS $ 966,254 $ 16,958 $ 360,656 $ 62,104 $ 630,148 $ 165,945 $ 2,202,065 * Based on the ratio of allowable to unallowable salaries in each department. Refer to functional analysis or budgets for details. 16

21 SUMMARY OF ALLOCATIONS BETWEEN SERVICE DEPARTMENTS EXHIBIT H Page 3 of 3 Subtotal Enterprise Allocations Auditor- Resource Treasurer-Tax Revenue County Risk from these Controller Project Collector Division Counsel Management Departments See these schedules for details: Administrative Management: County Administrative Office $ 28,176 $ - $ 14,025 $ 14,675 $ 25,454 $ 3,386 $ 85,716 Contracts & Purchasing 4, ,261 3,672 2,714-20,756 Fleet Administration Human Resources 27,524-12,359 16,384 20,972 2,990 80,229 Equal Opportunity Office 5,755-2,573 3,419 4, ,791 Information Technology Service Departments: Information Technology 5,190-2,115 2,738 3, ,360 Records Retention (1,771) (4,986) (1,830) (8,587) Telecommunications (4,266) - (2,324) (4,103) (3,534) (558) (14,785) Resource Management Service Departments: Architectural Services ,906 Facilities & Facilities Maintenance Projects 143, ,580 29, ,710 8, ,743 Other Service Departments: Auditor-Controller 63, ,919 24,800 25,425 2, ,454 Enterprise Resource Project 15,388-6,879 9,142 11,676 1,810 44,895 Treasurer-Tax Collector 23, ,484 29, ,093 Revenue Division , ,437 County Counsel 21, , ,748 Total Service Departments $ 333,612 $ 644 $ 296,492 $ 130,592 $ 270,861 $ 18,557 $ 1,050,758 Allocations to Unallowable Functions (48,426) - (274,346) (322,772) TOTAL FIRST ALLOCATIONS TO THESE DEPARTMENTS $ 285,186 $ 644 $ 22,146 $ 130,592 $ 270,861 $ 18,557 $ 727,986 * Based on the ratio of allowable to unallowable salaries in each department. Refer to functional analysis or budgets for details. 17

22 SCHEDULE 1-1 COUNTYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR THE YEAR ENDING JUNE 30, 2016 BUILDING USE ALLOWANCE Explanatory Narrative Building use allowance is generally calculated for each County building at two percent of building cost (defined as acquisition cost plus the cost of subsequent improvements, less any construction funds received from other governmental agencies). In those few cases where this method is not appropriate, footnotes have been provided on Schedule 1-3 to explain the alternate approaches taken. The total use allowance for each building is allocated among the County departments or other agencies based on the square footage occupied. The total allocation for each department is the sum of the individual allocation of each department s locations plus the cost of any fixtures or movable modifications installed specifically for the department. The Department of Social Services rents additional office space at several locations throughout the County. Although these expenditures are claimed directly and not subject to allocation, details regarding these offices are provided below: Department Lessor Address Square Footage DSES Welfare Quadrangle Management 1000 South Main Street, Salinas, CA ,412 $ 156,829 DSES CalWorks Caputo Associates 713 La Guardia Street, Salinas, CA ,224 32,717 DSES Warehouse West Market Center Management 815 B West Market Street, Salinas, CA ,400 12,323 DSES Children's Services City of Seaside Redevelopment Agency 1281 Broadway Avenue, Seaside, CA ,016 4,779 DSES CalWorks Benefits & Employment Nino Family Limited Partnership Broadway, King City, CA ,695 22,860 DSES CWES King City Town Square LLC 200 Broadway Street #62, King City, CA ,332 6,625 Monthly Rent 18

23 SCHEDULE 1-2 COUNTYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR THE YEAR ENDING JUNE 30, 2016 BUILDING USE ALLOWANCE Page 1 of 2 Allowable Costs of County Buildings Allocate Eliminate Total Acquisition Improvement Cost Total Grant Net County Parking Facilty & Construction in Allowable Cost FY Cost Funds Funds Electrical Service Progress/Others Costs 4680 Old Courthouse $ 2,117,652 $ - $ 2,117,652 $ (202,500) $ 1,915,152 $ 144,120 $ - $ 2,059, A Old Courthouse EW - Renovation 93, , , ,701 - (207,701) Old Courthouse - West Wing 5,436,307-5,436,307-5,436, ,949-5,763, A Old Courthouse WW - Renovation 94, , , ,896 - (208,896) New Courthouse - North Wing 76,408,114-76,408,114 (194,410) 76,213, ,015-76,852, A New Courthouse - NW - Holding Cells 1,974,328-1,974,328-1,974, ,974, MGC New Administration Bldg. 37,940,051-37,940,051-37,940, ,940, B MGC Master Plan - Campus Center 80,979-80,979-80, , A MGC Clerk Recorder Renovation 492,610 67, , , , C MGC Clerk of the Board - Security Upgrades - 34,739 34,739-34, , Old Jail 1,197,509-1,197,509-1,197, ,909-1,370, A Old Jail - Renovation 592, , , ,987 - (772,987) Salinas Parking Facility 234, , ,711 (234,711) A Salinas CH Complex - Electrical 1,336,114-1,336,114-1,336,114 (1,336,114) HR - Training Center 1,737,564-1,737,564-1,737,564 60,956-1,798, District Attorney M#2 813, , ,900 56, , District Attorney Offices & Snack Bar M#3 2,238,509-2,238,509-2,238, ,606-2,353, Public Defender M#4 745, , ,801 55, , Vacant M#5 1,839,821-1,839,821-1,839,821 (1,839,821) Juvenile Hall 7,217,418-7,217,418 (435,167) 6,782, ,782, Probation Youth Center 5,807,779-5,807,779 (1,269,762) 4,538, ,538, Probation Youth Center - School 1,831,848-1,831,848-1,831, ,831, Behavioral Health - Children Serv. Intl. 720, ,766 (720,766) Health Administration - Old Building 1,692,719-1,692,719-1,692,719 - (1,692,719) Health Administration - New Building 24,538,044-24,538,044-24,538, ,538, Health Center - Public Health 1,022,221-1,022,221 (419,288) 602,933 - (602,933) Emergency Communications - SS 5,264,970-5,264,970 (2,553,809) 2,711, ,711, Porter Vallejo Mansion - Administration - 204, , , , Pajaro Community Center 452, ,021 (191,000) 261, , Retention Center Bldg , , , , Retention Center - Renovation 37,739-37,739-37, , Leadership Institute 10,071-10,071-10,071 (10,071) Contracts & Purchasing - Surplus 75,911-75,911-75, , Sheriff's Correctional Facility 4,675, ,676,672-4,676, ,676, Natividad Boys Ranch 564, , , , Printing Services & Mail Operations 112, , ,952 - (112,952) Library - Administration Office 134, , ,890 - (134,890) Agricultural Services Facility - S 3,123,826-3,123,826-3,123, ,123, AAgricultural Services Renov - S 3,770,600-3,770,600-3,770, ,770, Agricultural Services Facility - KC 96,869 39, , , , PW - Contracts/Purchasing (Surplus) 630, , , , PW - (Facilities - Project Staging Area) 12,898-12,898-12, , Probation - Juvenile Center - Wing D 86, , , , , Probation Headquarters 1,000,183-1,000,183-1,000, ,000, Probation (Adult Services Division) 511,865 1,667,167 2,179,032-2,179, ,179, Monterey Courthouse 2,978,817-2,978,817 (51,888) 2,926, ,118-3,140,047 19

24 SCHEDULE 1-2 COUNTYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR THE YEAR ENDING JUNE 30, 2016 BUILDING USE ALLOWANCE Page 2 of 2 Allowable Costs of County Buildings Allocate Eliminate Total Acquisition Improvement Cost Total Grant Net County Parking Facilty & Construction Allowable Cost FY Cost Funds Funds & Electrical Service in Progress Costs 3105AMonterey Courthouse $ 16,125 $ - $ 16,125 $ - $ 16,125 $ - $ - $ 16, BMonterey Courthouse 39,674-39,674-39, , CMonterey Courthouse 17,126-17,126-17, , Monterey Courthouse Annex 586, ,581 (94,273) 492,308 90, , Castroville Plaza Library 8,430,684-8,430,684-8,430, ,430, Monterey Parking Facility 303, , ,177 (303,177) King City Courthouse 1,116,433-1,116,433-1,116, ,116, Marina Courthouse 3,028,256-3,028,256-3,028, ,028, Social Services Center 939, , , , Adult Detention Center (New Jail) 26,195,555-26,195,555 (17,351,241) 8,844, ,844, A Adult Detention Center - Jail Expansion 966, , , , Adult Rehabilitation 284, , , , Information Technology 3,101,888-3,101,888 (10,229) 3,091, ,091, Library - Greenfield Branch 1,203,035-1,203,035 (985,695) 217, , Library - San Lucas Branch 92, , , , , Facilities Management - Open Field Areas 2,219, ,376 2,328,984 (2,219,608) 109, , Fleet Management - Bldg. A 1,134,815-1,134,815 (44,465) 1,090, ,090, General Services - Storage Bldg. B 246, , , , A Public Works - Bldg. B 79,889-79,889 79, , General Services Facility - Bldg C 808, , , , Environmental Services - Bldg.D 500, , , , Public Works - Bridge Maintenance - Bldg.E 1,223,290-1,223,290 (936,422) 286, , Parks Headquarters 802, , , , Fleet Management 36,786-36,786-36, , AFleet Management - Fuel Garage 13,822-13,822-13, , Fleet Management - Fuel Island 72,638-72,638-72, , New Parking Lot - Laurel 429, , , , Public Safety Building - Admin 12,383,876-12,383,876-12,383, ,383, Family Emergency Shelter 268, , , , ATelecommunication's Tower N St., KC 350, , , , Lake San Antonio 28,544-28,544-28, , Lake Nacimiento Admin. Office 40,466-40,466-40, , Lake Nacimiento Resort (20 buildings) 774, ,024 (774,024) Parks - San Lorenzo Park Museum (30 buildings) - 106, , , , Laguna Seca Recreational Park 2,118,942-2,118,942-2,118, ,118, Animal Shelter (160 Hitchcock) 3,694,246-3,694,246-3,694, ,694, Old CID Building - Fort Ord 1,186,648-1,186,648-1,186, ,186, Telecommunication's Tower - Mt. Toro 146, , , , New Parking Lot - W. Alisal & Cayuga Streets 477, , ,701 - (477,701) New Sheriff's Building 288,555 1,010,078 1,298,633 (1,298,633) New Juvenile Hall 198, , ,596 (531,596) Laurel Natividad Concept Plan 171, , , ,243 - (305,243) Schilling Place - 13,216,744 13,216,744-13,216,744 - (13,216,744) - Total $ 278,166,848 $ 17,565,010 $ 295,731,858 $ (30,284,778) $ 265,447,082 $ (10,071) $ (19,572,585) $ 245,864,426 20

25 BUILDING USE ALLOWANCE SCHEDULE 1-3 Page 1 of 2 Computation of Building Use Allowance per Square Foot Method of Date Square Feet 2% USE ALLOWANCE Building Number and Name Address Acquisition Acquired Allocated per Sq Foot Total 4680 Old Courthouse - East Wing 240 Church Street, Salinas, Construction ,272 $ $ 41, A Old Courthouse - EW - Renovation 240 Church Street, Salinas, Construction , Old Courthouse - West Wing 240 Church Street, Salinas, Construction , , A Old Courthouse - West Wing 240 Church Street, Salinas, Construction , New Courthouse - North Wing 240 Church Street, Salinas, Construction , ,537, A New Courthouse - NW Holding Cells 240 Church Street, Salinas, Construction 1968 * #N/A 39, MGC New Administration Building 168 West Alisal Street, Salinas, Construction , , B MGC Master Plan - Campus Center 168 West Alisal Street, Salinas, Construction , , A MGC Clerk Recorder Renovation 168 West Alisal Street, Salinas, Construction 2005 * #N/A 11, C MGC Clerk of the Board - Security Upgrades 168 West Alisal Street, Salinas, Construction 2005 * #N/A Old Jail 142 West Alisal Street, Salinas, Construction , , A Old Jail - Renovation 142 West Alisal Street, Salinas, Construction 1962 * #N/A Salinas Parking Facility 142 West Alisal Street, Salinas, Lease * #N/A A Salinas CH Complex - Electrical 142 West Alisal Street, Salinas, Construction 2002 * #N/A Human Resources Training Center 230 Church St. Building Modular #1 Construction , , District Attorney M# Church St. Building #2 Construction , , District Attorney - Various M#3 230 Church St. Building #3 Construction , , Public Defender M#4 111 West Alisal St., Salinas, CA Construction , , Vacant M#5 105 West Alisal St., Salinas, CA Construction , Juvenile Hall 1420 Natividad Road, Salinas, Construction 1960 * #N/A 135, Probation - Youth Center 970 Circle Drive, Salinas, Construction 1997 * #N/A 90, Probation - Youth Center - School 970 Circle Drive, Salinas, Construction 2008 * #N/A 36, Behavioral Health - Children Serv. Intl th Street, Marina, CA Purchase , Health - Administration 1270 Natividad Road, Salinas, Construction , Health Administration - New Building 1270 Natividad Road, Salinas, Construction , , Health Center - Public Health 1270 Natividad Road, Salinas, Construction , Emergency Communications - SS 1322 Natividad Road, Salinas, Construction , , Porter Vallejo Mansion 29 Bishop Street, Pajaro, General Office Construction , , Pajaro Community Center 29 - A Bishop Street, Pajaro, Construction , , Retention Center Bldg Natividad Road, Bldg 800, Salinas, Construction ,530 #N/A 8, Retention Center - Renovation 1330 Natividad Road, Salinas, Construction ,530 #N/A Leadership Institute 1330 Natividad Road, Bldg 840, Salinas, Construction 1954 * #N/A Contracts & Purchasing - Surplus 1352 Natividad Road, Salinas, Construction , , Adult Rehabilitation Facility 1410 Natividad Road, Salinas, Construction 1971 * #N/A 93, Natividad Boys Ranch 700 Old Stage Road, Salinas, Purchase , , Printing Services & Mail Operations 1220 Natividad Road, Salinas, Construction 1959 * #N/A Library - Administration Office 26 Central Avenue, Salinas, Purchase 1951 * #N/A Agricultural Commissioner 1428 Abbott Street, Salinas, Construction , , A Agricultural Commissioner Renov 1428 Abbott Street, Salinas, Construction , , Agricultural Commissioner 522 North 2nd Street, King City, Construction 1965 * #N/A 2, PW - Contracts/Purchasing (Surplus) 312 East Alisal Street, Salinas, Purchase 1965 * #N/A 12, PW - Facilities - Project Staging Area 312 East Alisal Street, Salinas, Purchase 1965 * #N/A Probation - Juvenile Center - Wing D 1420 Natividad Road, Salinas, Construction 1973 * #N/A 4, Probation Headquarters 1422 Natividad Road, Salinas, Construction 1973 * #N/A 20, Probation (Adult Services Division) 20 East Alisal Street, 1st Floor, Salinas Purchase 2012 * #N/A 43, Monterey Courthouse 1200 Aguajito Road, Monterey, Construction , ,801 21