County of Santa Barbara COST ALLOCATION PLAN. User Supplement FOR USE IN FY

Transcription

1 County of Santa Barbara COST ALLOCATION PLAN FOR USE IN FY 9-

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3 County of Santa Barbara Cost Allocation Plan for Use in Fiscal Year 9- Table of Contents Overview... Schedule A... 3 Schedule E... 9 Allocation Detail by Cost Plan Unit... A- Financial Accounting Detail... B- County Counsel Detail... C- Building Maintenance... D- Revenue Detail by Cost Center... E- Frequently Asked Questions... F- Graphic Flow of Allocation by Cost Center...G-

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5 Overview Cost Allocation Plan Overview The Cost Allocation Plan (aka the Plan, the Cost Plan, and the CAP) is the formal means by which the County identifies countywide indirect costs (i.e., overhead) and assigns them to the benefiting departments/funds on a reasonable and consistent basis. Only General Fund costs are allocated in the Plan. The Cost Plan allows the County to recover its countywide indirect costs through federal and state grants and contracts. Any state department reimbursing counties with federal flow-through funds must recognize and accept the Cost Plan as approved by the State Controller s Office. Some state departments that have no federal flow-through funds also accept the Cost Plan for indirect cost reimbursements purposes, but some do not. If, at the beginning of the fiscal year, the County does not have an approved Cost Plan there is no basis for federal and state reimbursement of indirect costs. It is prepared in compliance with the cost principles set forth in federal Office of Management and Budget CFR Part (previously OMB A-87), and Assistant Secretary Management and Budget Cost Principles and Agreements with the Federal Government (ASMB C-). The California State Controller s Office is the delegated cognizant agency in California; its authority is to review, negotiate, and approve Countywide Cost Allocation Plans. County Budgeting Policy re the Cost Plan The County s policy is to distribute its countywide indirect costs, as accounted for in the Cost Plan, to all funds other than the General Fund. This is purely an internal County decision; federal and state guidelines on cost plan preparation do not address the actual billing of these costs. Roll-forward Explanation The CAP is prepared as an estimate for the upcoming fiscal year, plus roll-forward. The roll-forward is the method for insuring that, ultimately, the Cost Plan neither overallocates nor under-allocates to benefiting departments/funds. The roll-forward is calculated as the difference between the estimate and the actuals, and that difference is then added to the current CAP. For example: CAP for use in 7-8 was an estimate $ 5, CAP for use in 9- is an estimate 65, (using 7-8 actuals) Roll-forward (Actual 65, Estimate 5, = ) 5, CAP for use in 9- Estimate with Roll-forward $ 8, - -

6 This is being developed to help users (i.e., allocation recipients) better understand the CAP and their allocation. It is hoped that a better understanding by all users will lead to a better CAP. It is an internal County document; it does not go to the State Controller s Office. Currently it consists of: Schedules A and E reflective of the submitted Cost Plan (same data, different format.) A schedule for each allocation recipient (cost plan unit), which details each functional allocation by: Allocation basis units Allocation basis percentage Current year allocated cost Current year direct bills Roll-forward (plus or minus) Adjustments (plus or minus) Total allocated Proposed costs Budget (if any) A detail schedule of the transactions processed through FIN that are the basis for the Auditor- Controller s Financial Accounting allocation. A detail schedule of the County Counsel dollars in FIN by POPAA that are the basis for County Counsel s allocation. A detail schedule of Facilities Building Maintenance and Utilities by CPU by building. A schedule for each Cost Center detailing the revenue it receives for each of its functional allocations. Not every functional allocation will be included, as it is assumed those based on salaries & benefits, and headcounts are well known to the departments. - -

7 Schedule A DESCRIPTION: This schedule is a re-formatted version of the Stateapproved CFR Part Cost Allocation Plan. The Proposed Costs are the only amounts that should be used when reporting or requesting reimbursement of CFR Part costs.

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9 Cost Allocation Plan For Use in Fiscal Year 9/ //8 Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO Counsel 3 A/C 6 Purch 63 Facil 633 HR 6 TTC 65 Total Allocated. Roll-fwd Adj. Proposed Costs - BOS,88 7,836 6,59 7,6,85,3 9,66 3, ,8 (5,9) (9,367) 83,5 - DA 3,56 3,738 7,393,8 5,9,3 59,876 7,66,5,65,79 (7,73) (5,5),, Child Supt Srvc 9,85 9,95 6,3 8,968 98,5,75 9,99 5,85 56,85 338,696 - Prob Svcs,9 3,55,877 9,8,598 36,55 56,367 36,95 8,836,355,595 7,3 (37,73),,877 - Prob Inst 6,8, 5,65 97,395 5,56 66,57 33,9 3,59,8,6 (5,996) 9, Pub Defend 37,755 3,9 36,378 7,87 6,35 6,39,3 6,9,6 733,5 (,88) (88) 73,3 5 - Court Ops Grand Jury 7,36 65,65 5,97 7,5 (9,97) 7, Ct 69 Svs 6,8 6,35 9, , 37, ,7 3 - Fire 8,35 36,393 6,7,958 38,89 9,957 78,88 9,6,368,5,65 (6,59),9, OEM 7,667 5,33 3, 6,933 6,5 38,69 6,93 59,97,97 (,6) 5,3 3 - Sher-Coroner 55,733 86,8,86 33,688 65,63 58,57,69 7,9,786,83,757 (78,7) (5,95),339,5 3 - Sher-Custody,39,7 37,55,93 95,5 5,9,99,35 65,7 7,68,563,95 (8,99) (6,75),8, Inmate Welfare,5 6,88 3,3,79, , ,65 - PHD 5,98 85,6 85,58 563,857 7,75 6, 53,7 3,73,,773 9,9 (5,7),3,396 - PHD-EMS,736,55,97,6 7,38 9,, ,86 (8) 5 68,3 - CEO-HS (,7) 3,7,756 9,985,97 7,988 (,33), 9, PHD-EHS,7,68,,853 33,88 5,76 3,7 9,759 78,5 8,87 (,6) 8,3 5 - PHD-AS 6,987 33,576,53,9 76,86 7,76 6,53 3, ,96 (9,3) (99) 375, PHD-HM,66 6,,3,985,6 6, 35 9,69 8 9, PHD-TSAC - 3 -

10 Cost Allocation Plan For Use in Fiscal Year 9/ //8 Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO Counsel 3 A/C 6 Purch 63 Facil 633 HR 6 TTC 65 Total Allocated. Roll-fwd Adj. Proposed Costs ,567 (,7) Bwell 6,879 69,586 (,7) 67,8 7,95 3,8 86,896, , 7,99 (9,73) 65, MHSA 6,8, 3,67,35 3,973 99,66,75,,8 97,76 (7,97),353, ADP,3 6,6 8,6 6,656,7 6, ,9 5,89,36 83,85 - Soc Svcs 97,955 3,7 (,3) 668,5 8,363 65, ,3 9,79,37,63 (9,86) (9,9),67,56 - IHSS,,35 7,7 39 7,7 6 8,79 (3,937),78 - WIOA and WDB,7 7,8,559 9, ,63 33,63 66, Ag Comm 37,5,359 6,957,35 37,6 7,63 6,85 6, ,7 8,3 (,), Parks,396 9,79,83,789 75,85 59,96 58,787 3,3,7 98,5 88,57 (),68, PLCFD (9) P&D 5,57 8,6 5,5 375, 96,86 9,55,88 87,86,5 86,3 (38,357) (,8) 68, RDA IV Succ,88 6,653 (5,53) (,87) P&D-Energy,787,78,39 7,5 9,,79 7 8,3 (8,88) (,6), P&D-B&S 3,75 8,736,33 6 8,735,3 6,33 5, ,99 7,797 (3,7) 6, P&D-Oil,59,79 5,6,78 3,3 6, (,7) 5, P&D-F&G P&D-FE 3 3 () P&D-LFC P&D-CREF PW-Admin 6,95, 7,57 8,9 78,85 7,8 8,668 3, ,69 8,66 (,95) 65, PW-Roads 9,388,753 9,968 35,899 76,8 38, 7,3 3,9 978, 7,365 (,3),36,93 - -

11 Cost Allocation Plan For Use in Fiscal Year 9/ //8 Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO Counsel 3 A/C 6 Purch 63 Facil 633 HR 6 TTC 65 Total Allocated. Roll-fwd Adj. Proposed Costs 5 - GS-Airports,586 89,875 (3,39) (565) 53 - PW-Surveyor 3,33,53,8 8,85 7,8 9 5, 5, ,57 (,8) (6,333) 7, PW-Flood 8,793 6,96,3 8,5 8,395 85,9 38,3,3 375,65 9,96 7, PW-Water 8,7,933 (6,) 9,696 6,7,57,58 6,73,65 6, 57, PW-Proj Clnwtr ,883 3,537 3,,835 85,99 3,36 (,83) 6, PW-SWM 98 3,93 3,387,9 58,953 58, 85,89,65 36,699,93 386, PW-Lag San 7,88 7,7,89 3,96,599 7,7 7,6 56 6,89 5,853 7, HCD, ,9 77,636 7,597, 6,, ,596 (,3) (,63) 9, HCD-AH 3,7 39 3,97 56, HCD-Home Prog,95 78,87,5 6, HCD-OCFD,39,39 575, Housing Agency (5) HCD-CDBG,585,566,678 63,3 5,99 6, HCD-MEF,63 (8) 7,35 3,898 3,955 6,5 (,73) 8 5, CSD,89 39,5 8,377,8 9 6,38 8,86 7,733,73 (,6) 39, CRA-Admin,685,95 5, 5,675 5,7 3 3,637 73,87 3 5, CRA-Elections 65,6 9,63 5,97 7,5,89 9,73 9,98 7, ,39 6,56 (,7) 9, CRA-Recorder,378 9,69 6,63 9, 7,53 75,7 55, ,97, (,68) 85,7 6 - CRA-Assessor 5,85 8,85,866 53, 7,7 7,5 59,9,98 39,5 (35,955) (,88) 35, GS-Admin,, 7,635 3,98 8, 3,55 37, 3 375,386 59,373 (,6) 3, CEO-Med Mal - 5 -

12 Cost Allocation Plan For Use in Fiscal Year 9/ //8 Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO Counsel 3 A/C 6 Purch 63 Facil 633 HR 6 TTC 65 Total Allocated. Roll-fwd Adj. Proposed Costs () CEO-Work Comp,6, (8,) 3,6,6,656 6, ,33 6,3 7,8 89, CEO-Liability,63 (3,755) 7,98 86,6 6 85,,7,77 3, GS-Comm 6,39,686 9,78,56 7,79,55 3 9,69,7 (759), GS-Veh Ops,657 6,69 7,78 5,7 5,958 6, ,975 36, 7, GS-ITS,57,98 3,99,8 75,6,577 5,73 (,9) (9,9) 9, GS-Utilities,9 5,95,339 7,8 7 3,63,77 5, HR-Unemp SI (,859) (,56) HR-Dent SI,98,98 (,68) () 8 - Law Library 65,73 3, 55,7,5 (,7) (,353), 8 - SBC Retirement (6) 6,97,779 6,8 68 8,36, 3 9, SBC OPEB,6,6 (5) 3, LAFCO 3 (,97) (57) 9,6 3,83,898,83 (7,87) (6) (6,77) 83 - SM Pub Airport (5) (5) Carp Cem Dist (68) (68) 9 (9) Goleta Cem Dist,35 (37),5 335 (3), Guadalupe Cem D (353) (353) (3) (96) (78) LA Cem Dist (33) (33) Oak Hill Cem D (656) (656) SM Cem Dist (6) (6) IVCSD () () () (8) - 6 -

13 Cost Allocation Plan For Use in Fiscal Year 9/ //8 Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO Counsel 3 A/C 6 Purch 63 Facil 633 HR 6 TTC 65 Total Allocated. Roll-fwd Adj. Proposed Costs Los Alamos CSD (3) (3) SY CSD (6) (6) VV CSD (8) (8) CSFPD 637,63 3, 5,89 (38) 8, MFPD (,35) (,56) Lompoc HCD (85) (85) Embarcadero MID (5) (5) 8 - Goleta West San SB MTD () () 86 - MVMD () () 78 (6) 8 - CVRD 96 96,637 (), Carp San Dist (6) (6) 86 - Goleta SD (6) (6) 85 - IVRPD,379,379,53 6, Mont San Dist (55) (55) Summ San Dist (6) (6) (3) (37) Mon Wtr Dist (85) (85) SYRWCD (85) (85) 86 - SBCAG (,3) 7,7,779,93 3,67 (78,38),9 (53,) 87 - APCD (759) 9,985,6 6,836 6,68 (7,756) 8 9, Prop - 7 -

14 Cost Allocation Plan For Use in Fiscal Year 9/ //8 Schedule A - Allocated Costs by Cost Plan Unit Cost Plan Unit (Grantee) Eq Dep Struct CAO Counsel 3 A/C 6 Purch 63 Facil 633 HR 6 TTC 65 Total Allocated. Roll-fwd Adj. Proposed Costs 9,5 875,363 5,83 6, , (,676) 36, No Co Jail 9 7,897, ,58 38,79 (8,3) (,9) (,573) 99 - Dept 99,9 6, ,333 33,73 5,796 (,96) 3, Debt Service (6) Parks Capital,95,95 6,9 (69) 5, Capital Outlay 3,9 5,55 8,56 (6,87) (7,63) Sub Total,6,78 3,8,37,97,55,87,33 5,365,95 966,593 6,6,5,889,8,98 6,78,7 (6,89) (,,55) 5,39, Other 9,75 553, ,6 88,69 3,565,,98 83,,55 66,69 (8,8),38, Sub Total 9,75 553, ,6 88,69 3,565,,98 83,,55 66,69 (8,8),38, Grand Total,6,83,39,657,97,58,9,9 5,65, ,59 8,83,53,89,663,98 9,9, 9,78 (,5,77) 7,78,9-8 -

15 Schedule E DESCRIPTION: This schedule is a re-formatted version from the official Cost Allocation Plan book. It lists each functional allocation, the allocation basis, and the source of the data for that basis. The allocation basis is the unit of measure from which the allocation percentages are derived. Or stated another way, how costs are allocated to the benefitting department/fund. Use this schedule if you want to know what the allocation units on the following Allocation Detail by Cost Plan Unit schedules are.

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17 Cost Allocation Plan For Use in Fiscal Year 9/ //8 Schedule E - Summary of Allocation Basis Department and Basis of Allocation Source Equipment and Software Depreciation Equipment Depreciation Equipment Depreciation Capital Asset Mgmt System Computer & Soft. Depreciati Computer Equipment and Software Depreciation Capital Asset Mgmt System Structure Depreciation Structure Depreciation Square feet occupied per bldg costs G/S Bldg Square Footage Database 3 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Database Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Database 5 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Database County Executive General and Admin Salaries & Benefits FIN Expenditure Ledger Fiscal Mgmt Direct Direct charges assigned in FIN FIN Expenditure Ledger 5 Fiscal Mgmt CountyWide Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 99 General Government Not Allocated 3 County Counsel General and Admin Salaries & Benefits FIN Expenditure Ledger Legal Services Direct charges assigned in FIN FIN Expenditure Ledger 99 General Government Not Allocated 6 Auditor-Controller General and Admin Salaries & Benefits FIN Expenditure Ledger Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 3 Financial Reporting Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger Fixed Asset Accounting Number of Active Capital Assets Capital Asset Inventory System 5 Financial Accounting Number of Transaction Lines Processed FIN General Ledger Transactions 6 Customer Support Cost Plan Unit Salaries & Benefits-All Users FIN Expenditure Ledger 7 Internal Audit-Countywide Cost Plan Unit Salaries & Benefits-County only FIN Expenditure Ledger 8 Internal Audit-Direct Direct charges assigned in FIN FIN Expenditure Ledger 9 Single Audit Federal Expenditures Schedule of Expenditures of Federal A Payroll Average number of employees - all users FIN Labor Transaction Ledger 99 General Government Not Allocated 63 General Services-Purchasing General and Admin Salaries & Benefits FIN Expenditure Ledger Surplus Property Number of Active Equipment Capital Assets Capital Asset Inventory System 3 Mail Courier Average minutes per delivery by mail route Daily Mail Routes 7 Procurement Number of documents processed, weighted Purchasing Plus & FIN Trans Register 99 General Government Not Allocated - 9 -

18 Cost Allocation Plan For Use in Fiscal Year 9/ //8 Schedule E - Summary of Allocation Basis Department and Basis of Allocation Source 633 General Services-Facilities Services General and Admin Salaries & Benefits FIN Expenditure Ledger Building Maintenance Square feet occupied per bldg maint costs G/S Bldg Square Footage Database Direct Identify - Bldg Charge Direct charges assigned in FIN FIN Expenditure Ledger 5 Real Property Direct charges assigned in FIN FIN Expenditure Ledger 6 Special Projects Direct charges assigned in FIN FIN Expenditure Ledger 7 Bldg Landscape Square feet occupied per bldg landscape costs G/S Bldg Square Footage Database 99 General Government Not Allocated 6 Human Resources General and Admin Salaries & Benefits FIN Expenditure Ledger Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger 3 Human Resources-Countywi Average number of employees - County only FIN Labor Transaction Ledger 9 Unemployment Self Ins % to Unemployment SI Fund Calculated by Personnel Employee University Total course hours EU Database 99 General Government Not Allocated 65 Treasurer 7 Deferred Compensation Average number of contributing employees Pay+ Payroll System - -

19 Allocation Detail by Cost Plan Unit DESCRIPTION: There is one schedule for each Cost Plan Unit (CPU), which summarizes all of that CPU s allocations. The schedule quantifies the allocation basis units and ratio, the current year allocated costs, direct bills, roll-forwards, adjustments, and budget amounts. Note: Although the roll-forward and the adjustments are calculated at the functional allocation level, they are bottom-line costs. Note: A Cost Plan Unit (CPU) is a unique department/fund (and sometimes program) combination that receives allocations in the Cost Plan, generally referred to as a grantee.

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21 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ : Board of Supervisors Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation,359.6%,359,359 Computer & Soft. Depreciation 55.5% 55 55,5 Total Equipment and Software Depreciation,88 55, Structure Depreciation Structure Depreciation 7,836.7% 7,836 (9,78) 8,55 Total Structure Depreciation 7,836 (9,78) 8,55 County Executive Fiscal Mgmt Direct 58,89 8.8% 8,865 (3,76) (,98),75 5 Fiscal Mgmt CountyWide,65,675.6% 8, ,5 Total County Executive 9,35 (3,76) (,) 9,859 3 County Counsel Legal Services 5,5.% 7,6,776 8,8 Total County Counsel 7,6,776 8,8 6 Auditor-Controller 3 Financial Reporting,65,675.7%,68 (,97),7 Fixed Asset Accounting.3% Financial Accounting,6.3% 5,63 (59) 5,7 6 Customer Support,65,675.% 6 (8) 83 7 Internal Audit-Countywide,65,675.7% 3,3,86,9 Payroll 5.59% 8,9,566,65 Total Auditor-Controller,85 7 3,5 63 General Services-Purchasing Surplus Property.% 58 () 3 3 Mail Courier 6 3.7% 3,85 (5,956) 7,89 7 Procurement.% Total General Services-Purchasing,3 (5,7) 8, 633 General Services-Facilities Services Building Maintenance 6,75.% 79,97 (36,7) 3,699 5 Real Property 87.8%,6,7, 6 Special Projects 9,3.73% 9,367 9,367 (9,367) 9,367 7 Bldg Landscape,69.36%, (,97) 65 Total General Services-Facilities Services 9,66 (7,38) (9,367) 55,77 6 Human Resources Direct Identify,36.63% 6,385 3,6,6 3 Human Resources-Countywide 5.59%,87 6,37 8,95 Employee University 6.9%,595 (98),69 5,86 Total Human Resources 33,796 (98),387,66 65 Treasurer 7 Deferred Compensation 8.% Total Treasurer CPU: Total 375,7 (3,9) (5,9) (9,367) 83,5 Budget [A] See schedule E for units definition - A -

22 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ : County Executive Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation 7,38 3.8% 7,38 (,3) 7,667 33,97 Computer & Soft. Depreciation,77.7%,77,77 Total Equipment and Software Depreciation 9,95 (,3) 7,667 36,9 Structure Depreciation Structure Depreciation 3,995.5% 3,995 (,97) 8,97 3,8 Total Structure Depreciation 3,995 (,97) 8,97 3,8 3 County Counsel Legal Services 93,8.9% 7,657 (6,695) 66,96 Total County Counsel 7,657 (6,695) 66,96 6 Auditor-Controller Direct Identify 563.7% 6 (,98) 3,5 (5) 3 Financial Reporting 3,76,78.66% 6,99 (5,6),79 3, Fixed Asset Accounting 6.% 78 (698) Financial Accounting,753.% 9,7 (,95),89 7,66 6 Customer Support 3,76,78.6% 365 (5) Internal Audit-Countywide 3,76,78.66%,68 935,35 6,778 8 Internal Audit-Direct.% (,78) (,78) Payroll.5% 7,76 (3,3) 3, 7,65 Total Auditor-Controller 9,765 (5,73) 9,978 3, 63 General Services-Purchasing Surplus Property 7.35% 76 (,756) 9 (96) 3 Mail Courier 35.8% 7,98,957,9,366 7 Procurement 6.3%, (7,33) 3,6 8,85 Total General Services-Purchasing,68 (6,3) 6,7 3, General Services-Facilities Services Building Maintenance 7,759.66% 7,8 (8,59) 38,6 37, 5 Real Property 77.% 6 (7,5) (7,89) 6 Special Projects,896.39%,968,968 (,968),968 7 Bldg Landscape 558.5% 693 (78) 8 63 Total General Services-Facilities Services 53, (5,5) 33,675 35,56 6 Human Resources Direct Identify 7,9.%,87 (,98) (,6) 3 Human Resources-Countywide.5% 9,566 (5,63) 6,9,6 Employee University 66.%,9 (,67) 6,87 7,5 Total Human Resources,38 (,67) (3,5) 6,9 3,99 65 Treasurer 7 Deferred Compensation 8.% 9 (36) 58 5 Total Treasurer 9 (36) 58 5 CPU: Total 37,8 (,67) (99,8),65 58,9 Budget [A] See schedule E for units definition - A -

23 //8 Cost Center Structure Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ 3: County Counsel Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Structure Depreciation 8,77.63% 8,77,3 3,598 Total Structure Depreciation 8,77,3 3,598 County Executive Fiscal Mgmt Direct 9,87.87% 3,67 (,798),69 5 Fiscal Mgmt CountyWide 7,7,665.35%,87 3,766 8,639 Total County Executive 37,9,969 39,98 6 Auditor-Controller Direct Identify.% (,36) (,36) 3 Financial Reporting 7,7,665.36% 3,3 (3,866) 9,5 Fixed Asset Accounting.% Financial Accounting,3.35% 8,33 3,99,53 6 Customer Support 7,7,665.7% 77 () 37 7 Internal Audit-Countywide 7,7,665.36% 9,38 3,96 3, Payroll.93% 3,86,78 6,53 Total Auditor-Controller 5,66,63 5,73 63 General Services-Purchasing 3 Mail Courier 8.9% 3,79,35 5,98 7 Procurement 9.8%,5 7,8 Total General Services-Purchasing,893,935 7, General Services-Facilities Services Building Maintenance 33,77.79% 56,66 (7,7) 9,536 5 Real Property 3.% 9 (68) (9) 6 Special Projects 5,63.5% 5,73 5,73 (5,73) 5,73 7 Bldg Landscape 66.9% 753 () 7 Total General Services-Facilities Services 63, (,637) (5,73) 35,77 6 Human Resources Direct Identify 5,733.83% 8, 3,7,6 3 Human Resources-Countywide.93% 36,3,39 6,55 Employee University 6.9%,667 (89),89 6,337 Total Human Resources 9,5 (89) 6,593 6, Treasurer 7 Deferred Compensation.%, 69,8 Total Treasurer, 69,8 CPU: 3 Total 3,36 (89) 6,863 (5,73) 3,68 Budget [A] See schedule E for units definition - A3 -

24 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ : DA-Admin & Prosecution Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation 8,88.6% 8,88,58 3,8 Computer & Soft. Depreciation 5, % 5,75 9,78 3,55 Total Equipment and Software Depreciation 3,56 3,86 7,98 Structure Depreciation Structure Depreciation 3, % 3,738 3,738 Total Structure Depreciation 3,738 3,738 County Executive Fiscal Mgmt Direct,7.36%,65 (3,8) (,67) 5 Fiscal Mgmt CountyWide,9, % 7,7 8,63 78,8 Total County Executive 7,393, 76,636 3 County Counsel Legal Services 3,3.7%,8 (6,) (,936) Total County Counsel,8 (6,) (,936) 6 Auditor-Controller Direct Identify 53.66% 69 (55) 68 3 Financial Reporting,9, % 38,63 (3,56) 5,7 Fixed Asset Accounting 3.99% Financial Accounting 7,88.9% 6,6 (63) 5,58 6 Customer Support,9, %,8 (,37) Internal Audit-Countywide,9, % 7,7,393 39,667 8 Internal Audit-Direct % 79 79,58 9 Single Audit,95,7.6% 78 5,5 Payroll 5 3.5% 53,35,8 63,387 Total Auditor-Controller 5,9 7,956 58,85 63 General Services-Purchasing Surplus Property 3.5% 668 (73) Mail Courier 9.83%,388,,89 7 Procurement 5.9% 3,8 (,765),83 Total General Services-Purchasing,3 (737) 3, General Services-Facilities Services Building Maintenance 7,7 3.5% 5,7 (7,76) 78,8 6 Special Projects 5,375.3% 5,5 5,5 (5,5) 5,5 7 Bldg Landscape,38.%,78 5,868 Total General Services-Facilities Services 59,876 (68,67) (5,5) 85,75 6 Human Resources Direct Identify 7,5.8% 5,97 8,853 3,5 3 Human Resources-Countywide 5 3.5% 36,66 38,36 75,5 Employee University 8.65% 3,596 (,85) (5,7) 5, Total Human Resources 75,58 (,85),7,77 65 Treasurer 7 Deferred Compensation %,5 86,865 Total Treasurer,5 86,865 CPU: Total,68,6 (,85) (7,73) (5,5),,863 Budget [A] See schedule E for units definition - A -

25 //8 Cost Center Structure Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ 3: Child Support Services Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Structure Depreciation.% (3) 6,7 6,77 6,77 Total Structure Depreciation (3) 6,7 6,77 6,77 County Executive Fiscal Mgmt Direct,8.77% 3,9 (,33),6,6 5 Fiscal Mgmt CountyWide 8,5,875.% 5,993,6 7,63 7,63 Total County Executive 9, ,79 9,79 3 County Counsel Legal Services 3,86.8% 9,95 8,565 (,) 3,76 3,76 Total County Counsel 9,95 8,565 (,) 3,76 3,76 6 Auditor-Controller 3 Financial Reporting 8,5,875.%,96 (6,8) 8, 8, Fixed Asset Accounting.37% 99 (87) 5 Financial Accounting,96.8% 6,69 (,36) 5,33 5,33 6 Customer Support 8,5,875.33% 8 (558) Internal Audit-Countywide 8,5,875.%, 3,56 3,585 3,585 9 Single Audit 6,55,87 6.8% 3,93,75 5,7 5,7 Payroll 7.66% 5,9,777 7,968 7,968 Total Auditor-Controller 6,3 (575) 6,6 6,6 63 General Services-Purchasing Surplus Property.55% 3 (587) (67) (67) 3 Mail Courier %,75,935 9,685 9,685 7 Procurement 3.59% 3,898 (95) 3,63 3,63 Total General Services-Purchasing 8,968,53 3, 3, 633 General Services-Facilities Services Building Maintenance.% (,) 8,937 7,96 7,96 7 Bldg Landscape.% (58) (58) (58) Total General Services-Facilities Services (,79) 8,937 7,858 7,858 6 Human Resources Direct Identify,6.5%,86 8,9 9,75 9,75 3 Human Resources-Countywide 7.66% 6,58 3,69 78,93 78,93 Employee University 3.3% 6,57 (3,57) 7,78,8,8 Total Human Resources,96 (3,57) 3,39 8,78 8,78 65 Treasurer 7 Deferred Compensation 7.9%, ,3 3,3 Total Treasurer, ,3 3,3 CPU: 3 Total 33,97 (3,57) 5,85 56,85 338, ,696 Budget [A] See schedule E for units definition - A5 -

26 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ : Probation Services Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation,9.5%,9,99 7,8 Total Equipment and Software Depreciation,9,99 7,8 Structure Depreciation Structure Depreciation 3,55.76% 3,55 (8,83) 95,6 Total Structure Depreciation 3,55 (8,83) 95,6 County Executive Fiscal Mgmt Direct 5,37.6% 7,8 (3,38), 5 Fiscal Mgmt CountyWide 3,7,33 5.8% 97,396 9,63 6,858 Total County Executive,877 6,8,958 3 County Counsel Legal Services 6,837.33% 9,8 (37,8) 53,353 Total County Counsel 9,8 (37,8) 53,353 6 Auditor-Controller Direct Identify,7.3%,53 933,86 3 Financial Reporting 3,7,33 5.3% 53,9 (,35) 33,58 Fixed Asset Accounting 9.57% 39 (38) (9) 5 Financial Accounting,5.% 5,8,99 63,733 6 Customer Support 3,7,33.97% 3, (,95),96 7 Internal Audit-Countywide 3,7,33 5.3% 37,55,33 5,783 8 Internal Audit-Direct 3.3% 35 (6) 5 9 Single Audit 797,7.78% Payroll 9 5.3% 77,65 5,76 83, Total Auditor-Controller,598,5 36,99 63 General Services-Purchasing Surplus Property 8.% 3 (,333) (,) 3 Mail Courier 9.63% 9,59 () 9,9 7 Procurement 9.5% 6,73 (,76) 3,979 Total General Services-Purchasing 36,55 (,98) 3, General Services-Facilities Services Building Maintenance 8,3 5.8% 373,7 79,377 5, 5 Real Property 37.% 79 (,577) (,99) 6 Special Projects 35,75.75% 37,73 37,73 (37,73) 37,73 7 Bldg Landscape,95.% 5,53,5 7,7 Total General Services-Facilities Services 56,367 6,7 (37,73) 6,76 6 Human Resources Direct Identify,.5%,7 7,73,53 3 Human Resources-Countywide 9 5.3% 99,83 35,58 3,666 Employee University % 8,73 (6,7) (,398) 8,5 Total Human Resources,65 (6,7) 38,98 75,3 65 Treasurer 7 Deferred Compensation % 8, ,688 Total Treasurer 8, ,688 CPU: Total,36,665 (6,7) 7,3 (37,73),,877 Budget [A] See schedule E for units definition - A6 -

27 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ : Probation Institutions Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation 6,8.% 6,8,57 8,7 Computer & Soft. Depreciation.% (,8) (,8) Total Equipment and Software Depreciation 6,8 9,7 6,6 Structure Depreciation Structure Depreciation,.7%, (5,357) 8,853 Total Structure Depreciation, (5,357) 8,853 County Executive Fiscal Mgmt Direct,35.7% 3,57 (,5), 5 Fiscal Mgmt CountyWide 3,3,7.3%,396 (5),875 Total County Executive 5,65 (,566) 3,86 6 Auditor-Controller Direct Identify 83.% Financial Reporting 3,3,7.3% 3,5 (,585),569 Fixed Asset Accounting 9.89% Financial Accounting,68.67% 6,7,739 8,98 6 Customer Support 3,3,7.6%,36 (,88) 8 7 Internal Audit-Countywide 3,3,7.3% 6,35,965,3 Payroll.63% 39,839 (3,63) 36,776 Total Auditor-Controller 97,395 (8,96) 88,89 63 General Services-Purchasing Surplus Property.55% 3 (5) 68 3 Mail Courier 6.36% 9,97 86,835 7 Procurement.78% 5,6 (8),5 Total General Services-Purchasing 5,56 5, General Services-Facilities Services Building Maintenance 36, % 67,567 (38,39) 379,38 7 Bldg Landscape 6,9 5.5% 8,59,75,35 Total General Services-Facilities Services 66,57 (35,6) 39,553 6 Human Resources Direct Identify, 3.7% 3,5,98 3,98 3 Human Resources-Countywide.63%,39,568 6,77 Total Human Resources 33,9 6,56 9,85 65 Treasurer 7 Deferred Compensation 6.98% 3,59 6,53 Total Treasurer 3,59 6,53 CPU: Total,8,6 (5,996) 9,68 Budget [A] See schedule E for units definition - A7 -

28 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ 3: Public Defender Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Computer & Soft. Depreciation 37,755.95% 37,755 37,755 75,59 Total Equipment and Software Depreciation 37,755 37,755 75,59 Structure Depreciation Structure Depreciation 3,9 7.% 3,9,97 35,6 Total Structure Depreciation 3,9,97 35,6 County Executive Fiscal Mgmt Direct,85.56%,567 (,) (9,8) 5 Fiscal Mgmt CountyWide,73,8.83% 33,8,53 36,3 Total County Executive 36,378 (9,88) 6,98 3 County Counsel Legal Services 5,6.% 7,87 (,35) 6,567 Total County Counsel 7,87 (,35) 6,567 6 Auditor-Controller Direct Identify 9.% 3 (65) (3) 3 Financial Reporting,73,8.8% 8,65 (7,58),883 Fixed Asset Accounting 7.8% Financial Accounting,5.% 5, ,6 6 Customer Support,73,8.7%, (73) Internal Audit-Countywide,73,8.8% 3,35,7 7,777 Payroll 7.69% 5,66 3,99 9,536 Total Auditor-Controller 6, ,65 63 General Services-Purchasing Surplus Property 3.65% 378 (3) 33 3 Mail Courier % 5, (3,88),58 7 Procurement.% 6 (378) (8) Total General Services-Purchasing 6,39 (,97), General Services-Facilities Services Building Maintenance 8,973.95%,38 (33,5) 7,87 5 Real Property 387.7% 86 (58) 37 6 Special Projects 87.% (88) 88 Total General Services-Facilities Services,3 (33,53) (88) 7,5 6 Human Resources Direct Identify 5, % 37,838 (6,76) 3,9 3 Human Resources-Countywide 7.69% 65,676 6,39 8,5 Employee University 5.7% 3,8 (,) (,5) (,53) Total Human Resources 7,37 (,) 5,69, Treasurer 7 Deferred Compensation 8.35%,6 6,6 Total Treasurer,6 6,6 CPU: 3 Total 73,39 (,) (,88) (88) 73,3 Budget [A] See schedule E for units definition - A8 -

29 //8 Cost Center 6 Auditor-Controller Cost Allocation Plan For Use in Fiscal Year 9/ 5: Court Operations Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Direct Identify 57.7% Total Auditor-Controller CPU: 5 Total Budget [A] See schedule E for units definition - A9 -

30 //8 Cost Center Structure Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ Allocation Basis [A] Units % 5: Grand Jury Allocation Detail 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Structure Depreciation 7,36.38% 7,36 7,36 7,36 Total Structure Depreciation 7,36 7,36 7,36 3 County Counsel Legal Services 67.% 65 (5,966) (5,35) (5,35) Total County Counsel 65 (5,966) (5,35) (5,35) 6 Auditor-Controller Direct Identify.5% Fixed Asset Accounting.% Financial Accounting,75.7%,6,58,58 Total Auditor-Controller,65 5,666, General Services-Facilities Services Building Maintenance,973.7% 5,87 (3,7),35,35 5 Real Property 5.% Total General Services-Facilities Services 5,97 (3,73),366,366 CPU: 5 Total 7,5 (9,97) 7,853 7,853 Budget [A] See schedule E for units definition - A -

31 //8 Cost Center County Executive Cost Allocation Plan For Use in Fiscal Year 9/ 5: Court 69 Services Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Fiscal Mgmt Direct,77 3.5% 6,8 (3,569),579,579 Total County Executive 6,8 (3,569),579,579 3 County Counsel Legal Services 3,6.89% 6,35 8,66 8,86 8,86 Total County Counsel 6,35 8,66 8,86 8,86 6 Auditor-Controller Direct Identify.5% Fixed Asset Accounting.% (3) (3) (3) 5 Financial Accounting,8.% 9,855 (5) 9,35 9,35 Total Auditor-Controller 9,93 (66) 86 9,7 9,7 63 General Services-Purchasing Surplus Property.% () () () 3 Mail Courier.% (,553) (,553) (,553) 7 Procurement 6.% 78 33,, Total General Services-Purchasing 78 (,733) (3,953) (3,953) 633 General Services-Facilities Services Building Maintenance 79.% Real Property.% (,6) (,6) (,6) Total General Services-Facilities Services 35 (,7) (,937) (,937) CPU: 5 Total 87, 37, ,7 5,7 Budget [A] See schedule E for units definition - A -

32 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ Allocation Basis [A] Units % 3: Fire Allocation Detail 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation 8,35.% 8,35 (6,75),636,636 Total Equipment and Software Depreciation 8,35 (6,75),636,636 Structure Depreciation Structure Depreciation 36,393.8% 36,393 (8,556) 7,838 7,838 Total Structure Depreciation 36,393 (8,556) 7,838 7,838 County Executive Fiscal Mgmt Direct,7.% 5,666 (6,78) (6) (6) 5 Fiscal Mgmt CountyWide 65,37,96.%,5,83 5,9 5,9 Total County Executive 6,7 3,86 5,57 5,57 3 County Counsel Legal Services 3,6.66%,958 (,9),58,58 Total County Counsel,958 (,9),58,58 6 Auditor-Controller Direct Identify 3,66.5%,9,9 6,53 6,53 3 Financial Reporting 65,37,96.5% 5,6 (6,75) 88,986 88,986 Fixed Asset Accounting 3 9.9% 5,7,677 6,8 6,8 5 Financial Accounting,389.97% 7,3 3,99,53,53 6 Customer Support 65,37,96.77% 6,53 (,979) 3,5 3,5 7 Internal Audit-Countywide 65,37,96.5% 8,367 36,98 7,665 7,665 Payroll %,68,33,398,398 Total Auditor-Controller 38,89 63,63 8,5 8,5 63 General Services-Purchasing Surplus Property % 7,93 (,379) 6,55 6,55 3 Mail Courier 55.8%,883 (6,98),965,965 7 Procurement 3.53% 3,5,37,59,59 Total General Services-Purchasing 9,957 6,78 56,3 56,3 633 General Services-Facilities Services Building Maintenance,35.67% 9,7 (,3) (66,5) (6,7) (6,7) 5 Real Property 3,65.3% 8,779,367,6,6 6 Special Projects.% (67,776) (67,776) (67,776) 7 Bldg Landscape 39.9% Total General Services-Facilities Services, (,3) (,63) (,75) (,75) 6 Human Resources Direct Identify,3.6%,9 (38,6) (7,5) (7,5) 3 Human Resources-Countywide % 59,8 77,87 336,95 336,95 Employee University 3.8% 5,88 (,6) 6,9,387,387 Total Human Resources 95,88 (,6) 5,6 339,88 339,88 65 Treasurer 7 Deferred Compensation 9 9.5%,368,75,93,93 Total Treasurer,368,75,93,93 CPU: 3 Total,69,68 (3,963) (6,59),9,95,9,95 Budget [A] See schedule E for units definition - A -

33 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ 3: Office of Emergency Management Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation 7,667.9% 7,667 7,667 (7,667) 7,667 Total Equipment and Software Depreciation 7,667 7,667 (7,667) 7,667 Structure Depreciation Structure Depreciation 5,33 3.5% 5,33 5,33 (5,33) 5,33 Total Structure Depreciation 5,33 5,33 (5,33) 5,33 County Executive 5 Fiscal Mgmt CountyWide 99,37.7% 3, 3, (,78) 3,63 Total County Executive 3, 3, (,78) 3,63 6 Auditor-Controller 3 Financial Reporting 99,37.7%,75,75 (,79),75 Fixed Asset Accounting 33.% 5 5 (5) 5 5 Financial Accounting,97.%,93,93 (,89),96 6 Customer Support 99,37.6% (99) 99 7 Internal Audit-Countywide 99,37.7%,35,35 (,35),35 9 Single Audit 676,698.66% () Payroll 8.8%,7,7 (,699),7 Total Auditor-Controller 6,933 6,933 (6,97) 6, General Services-Purchasing Surplus Property 3.55% 9 9 (9) 9 3 Mail Courier 9.5%,9,9 (,9),9 7 Procurement 8 3.5% 3,3 3,3 (3,6) 3,9 Total General Services-Purchasing 6,5 6,5 (6,7) 6,3 633 General Services-Facilities Services Building Maintenance,5.53% 38,5 38,5 (38,53) 38,56 6 Special Projects 9.% () 7 Bldg Landscape.% 8 8 (8) 8 Total General Services-Facilities Services 38,69 38,69 (38,753) 38,5 6 Human Resources 3 Human Resources-Countywide 8.8% 6,93 6,93 (6,9) 6,95 Total Human Resources 6,93 6,93 (6,9) 6,95 65 Treasurer 7 Deferred Compensation.5% (58) 59 Total Treasurer (58) 59 CPU: 3 Total,97,97 (,6) 5,3 Budget [A] See schedule E for units definition - A3 -

34 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ 3: Sheriff-Law Enforcement Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation 38,36 5.9% 38,36 (36,6),753 Computer & Soft. Depreciation, %,369 (33,367) 88, Total Equipment and Software Depreciation 55,733 (395,978) 9,755 Structure Depreciation Structure Depreciation 86,8 6.% 86,8 (,339) 66,6 Total Structure Depreciation 86,8 (,339) 66,6 County Executive Fiscal Mgmt Direct 3,99.%,6 (39,789) (35,7) 5 Fiscal Mgmt CountyWide 73,77,9.86% 37, 33,38 7,5 Total County Executive,86 (6,7) 35,375 3 County Counsel Legal Services 3, % 33,688 9,7 55,895 Total County Counsel 33,688 9,7 55,895 6 Auditor-Controller Direct Identify % (878) (,78) (,66) 3 Financial Reporting 73,77,9.9% 9,57 (,39) 89,39 Fixed Asset Accounting % 5, ,6 5 Financial Accounting 6,7 3.85% 9,9 7,9,6 6 Customer Support 73,77,9.% 7,39 (,66) 3,3 7 Internal Audit-Countywide 73,77,9.9% 9,53 37,388 8,8 8 Internal Audit-Direct -3 -.% (3) (,566) (,698) 9 Single Audit 386,3.38% Payroll %,5 9,88 6,7 Total Auditor-Controller 65,63 (,79) 5,95 63 General Services-Purchasing Surplus Property 3 5.3% 8,73 (,76),7 3 Mail Courier 3 6.9% 9,7,5,79 7 Procurement %,557,9,66 Total General Services-Purchasing 58,57 8,835 67,3 633 General Services-Facilities Services Building Maintenance 9,6.5% 35,95 (,39) (33,5) 8,66 5 Real Property 33.% 69 (,5) (,5) 6 Special Projects 9,8 7.% 9,35 9,3 (9,35) 9,3 7 Bldg Landscape 3,83 3.7%,76 9 5,7 Total General Services-Facilities Services,69 (,676) (5,95) 7,98 6 Human Resources Direct Identify 8,.5%, (7,59) 3,63 3 Human Resources-Countywide % 359,5 85,83 5,3 Employee University 8.6%,355 (,5) (6,86) () Total Human Resources,7 (,5) 5, 68,95 65 Treasurer 7 Deferred Compensation 9.8%,786,968 3,75 Total Treasurer,786,968 3,75 CPU: 3 Total,88,7 (,5) (78,7) (5,95),339,5 Budget [A] See schedule E for units definition - A -

35 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ 3: Sheriff-Custody Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation, %,77 (,686) 3, Computer & Soft. Depreciation 59,58 7.7% 59,58 5,989,57 Total Equipment and Software Depreciation,39 3,33,6 Structure Depreciation Structure Depreciation,7 9.89%,7 3,35 7,596 Total Structure Depreciation,7 3,35 7,596 County Executive Fiscal Mgmt Direct,876.58%,6 (,5) (9,5) 5 Fiscal Mgmt CountyWide,79,5 7.3% 3,9,33 56,3 Total County Executive 37,55 (,) 36,59 3 County Counsel Legal Services 7,33.5%,93 (,7) (,67) Total County Counsel,93 (,7) (,67) 6 Auditor-Controller Direct Identify % (99) (6,59) (6,658) 3 Financial Reporting,79,5 7.36% 73,68 (,67) 5,63 Fixed Asset Accounting 67.%,8 3,5 5 Financial Accounting 8,693.7% 65,35 6,396 9,7 6 Customer Support,79,5 6.88%,57 (,9),966 7 Internal Audit-Countywide,79,5 7.36% 5,,83 73,857 8 Internal Audit-Direct % (75) (3,7) (3,785) Payroll 8 6.6% 99,8 5,976 5,788 Total Auditor-Controller 95,5,5 37, 63 General Services-Purchasing Surplus Property.%,78 (86) 7 Procurement 3.58% 3,87 68,55 Total General Services-Purchasing 5,9 (8), General Services-Facilities Services Building Maintenance 637,5 5.%,9,39 (667,99) (98,96) 33,3 5 Real Property 38, % 8,97 8,97 63,853 6 Special Projects 6,966.% 7,36 7,36 (7,36) 7,36 7 Bldg Landscape.% (6) (6) Total General Services-Facilities Services,99,35 (558,76) (6,75) 5,86 6 Human Resources Direct Identify,69.%, 79,6 3 Human Resources-Countywide % 55,898 65,3 3,9 Employee University 6.85% 9,9 (,7) 3,53,8 Total Human Resources 67,8 (,7) 68,939 33,9 65 Treasurer 7 Deferred Compensation % 7,68,69 9,3 Total Treasurer 7,68,69 9,3 CPU: 3 Total,566,69 (,7) (8,99) (6,75),8,68 Budget [A] See schedule E for units definition - A5 -

36 //8 Cost Center County Executive Cost Allocation Plan For Use in Fiscal Year 9/ 33: Inmate Welfare Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Fiscal Mgmt Direct.% 9 (56) (7) (7) 5 Fiscal Mgmt CountyWide 6,65.8%,93 (73) Total County Executive,5 (,88) Auditor-Controller Direct Identify -5 -.% (6) (6) () () 3 Financial Reporting 6,65.8% 85 (,38) () () Fixed Asset Accounting 6.8% Financial Accounting,5.5% 3,56 8,3,3 6 Customer Support 6,65.8% 6 (78) (3) (3) 7 Internal Audit-Countywide 6,65.8% 576 () Internal Audit-Direct -.% () (68) (68) (68) Payroll 5.%,73 (386),35,35 Total Auditor-Controller 6,88 (,8) 5, 5, 63 General Services-Purchasing Surplus Property 6.3% 7 () Procurement 5.9% 3,8,56,765,765 Total General Services-Purchasing 3,3,,85, General Services-Facilities Services Building Maintenance 86.%,79,79,958,958 Total General Services-Facilities Services,79,79,958,958 6 Human Resources 3 Human Resources-Countywide 5.%, (377),63,63 Employee University 7.% 57 57,55,55 Total Human Resources, ,7 5,7 65 Treasurer 7 Deferred Compensation.5% 59 (87) (9) (9) Total Treasurer 59 (87) (9) (9) CPU: 33 Total 8, ,65 8,65 Budget [A] See schedule E for units definition - A6 -

37 //8 Cost Center Structure Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ : Public Health Department Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Structure Depreciation 7, % 7,598 (,) (5,9) 39,979 39,979 Total Structure Depreciation 7,598 (,) (5,9) 39,979 39,979 County Executive Fiscal Mgmt Direct 5,9.83% 8,36 (3,967),393,393 5 Fiscal Mgmt CountyWide 5,88,9 9.6% 77,65 5,89,5,5 Total County Executive 85,6, 6,67 6,67 3 County Counsel Legal Services 6,95.6% 85,58 (6,37),, Total County Counsel 85,58 (6,37),, 6 Auditor-Controller Direct Identify 3,9 3.85% 3,67 (65) 3, 3, 3 Financial Reporting 5,88,9 9.66% 96,73 (9,77) 66,93 66,93 Fixed Asset Accounting 6.88%,67 (3),66,66 5 Financial Accounting 6, 8.79%,33 57,95 68,57 68,57 6 Customer Support 5,88,9 9.3% 5,56 (3,7),39,39 7 Internal Audit-Countywide 5,88,9 9.66% 68,67 7,993 96,59 96,59 8 Internal Audit-Direct 3, %,533 3,66 8,78 8,78 9 Single Audit 8,7,7 7.9%,95,8 5,999 5,999 Payroll 7.% 66,66 3,65 98,66 98,66 Total Auditor-Controller 563,857 88,8 65,658 65, General Services-Purchasing Surplus Property 6.% 3,55 (,),3,3 3 Mail Courier 37 7.% 9,77 6,3 35,938 35,938 7 Procurement 65.7% 8,53 7,986,57,57 Total General Services-Purchasing 7,75,7 39,759 39, General Services-Facilities Services Building Maintenance 73,78 6.5% 68,38 (6,665) (3,687) (3,67) 3,565 3,565 5 Real Property 57.9%,9 (,) (3,9) (3,9) 6 Special Projects,35 7.6% 5,58 (,589),959 (,959),959,959 7 Bldg Landscape 8,67.98% 35,6 5,393,33,33 Total General Services-Facilities Services 73,66 (69,5) (,7) (5,7) 399,59 399,59 6 Human Resources Direct Identify 8,78 7.6% 7,665 (3,398) 58,67 58,67 3 Human Resources-Countywide 7.% 7,88,9 57,6 57,6 Employee University 57 8.% 3,99 (9,5) (5,9) 7,86 7,86 Total Human Resources 5,5 (9,5) 9,89 63,59 63,59 65 Treasurer 7 Deferred Compensation 5.95% 3,73,9 6,3 6,3 Total Treasurer 3,73,9 6,3 6,3 CPU: Total,85,878 (8,) 9,9 (5,7),3,396,3,396 Budget [A] See schedule E for units definition - A7 -

38 //8 Cost Center Structure Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ : Public Health Dept-EMS Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Structure Depreciation,736.6%,736 85,8,8 Total Structure Depreciation,736 85,8,8 County Executive Fiscal Mgmt Direct.% (367) (367) (367) 5 Fiscal Mgmt CountyWide,87,7.3%,55 (3),, Total County Executive,55 (398) 3,757 3,757 3 County Counsel Legal Services 3,56.7%,97 3,9 7,99 7,99 Total County Counsel,97 3,9 7,99 7,99 6 Auditor-Controller Direct Identify 73.9% Financial Reporting,87,7.3%,69 (,7),53,53 Fixed Asset Accounting 9.87% Financial Accounting 3,8.6%,998,55 3,53 3,53 6 Customer Support,87,7.% 8 (6) Internal Audit-Countywide,87,7.3%,6 9,9,9 8 Internal Audit-Direct 9.9% Single Audit 568,.55% Payroll.7%,5 (35) 3,7 3,7 Total Auditor-Controller,6,796,856, General Services-Purchasing Surplus Property 6.3% Procurement 5.98% 6,553 (375) 6,77 6,77 Total General Services-Purchasing 7,38 (3) 6,987 6, General Services-Facilities Services Building Maintenance 5,98.3% 9,6 (,796) 5 6,3 6,3 7 Bldg Landscape 33.% Total General Services-Facilities Services 9, (,778) 5 6,87 6,87 6 Human Resources 3 Human Resources-Countywide.7%,389 37,76,76 Employee University.% (,839) (,839) (,839) Total Human Resources,389 (,6) 8,95 8,95 65 Treasurer 7 Deferred Compensation.9% 6 (6) 8 8 Total Treasurer 6 (6) 8 8 CPU: Total 68,86 (8) 5 68,3 68,3 Budget [A] See schedule E for units definition - A8 -

39 //8 Cost Center County Executive Cost Allocation Plan For Use in Fiscal Year 9/ : CEO - Human Services Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Fiscal Mgmt Direct 56.7% 789 (3,) (9,865), (9,936) 5 Fiscal Mgmt CountyWide 5,93.3% 9 53 Total County Executive,8 (3,) (9,8), (9,) 3 County Counsel Legal Services,86.5% 3,7 (3,79) (79) Total County Counsel 3,7 (3,79) (79) 6 Auditor-Controller 3 Financial Reporting 5,93.3% 68 (7) 6 Fixed Asset Accounting.3% Financial Accounting 79.% 976 (,388) (,) 6 Customer Support 5,93.3% 5 () 5 7 Internal Audit-Countywide 5,93.3% Payroll.% 9 (6) 5 Total Auditor-Controller,756 (,65) (78) 63 General Services-Purchasing 7 Procurement 77.5% 9,985,55, Total General Services-Purchasing 9,985,55, 6 Human Resources Direct Identify,553.37% 3,75 3,689 7,39 3 Human Resources-Countywide.% 76 () 75 Total Human Resources,97 3,668 8,6 65 Treasurer 7 Deferred Compensation.% (8) (8) Total Treasurer (8) (8) CPU: Total,988 (3,) (,33), 9,85 Budget [A] See schedule E for units definition - A9 -

40 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ 5: Public Health Dept-EHS Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation 595.7% ,9 Computer & Soft. Depreciation 3,.99% 3,,66 5,587 Total Equipment and Software Depreciation,7,76 6,778 Structure Depreciation Structure Depreciation,68.3%,68 (55) 3,73 Total Structure Depreciation,68 (55) 3,73 County Executive Fiscal Mgmt Direct.% (895) (895) 5 Fiscal Mgmt CountyWide 3,75,63.6%,,9,39 Total County Executive,,3 3 County Counsel Legal Services 8,93.7%,853 (5,) (3,69) Total County Counsel,853 (5,) (3,69) 6 Auditor-Controller Direct Identify 96.% Financial Reporting 3,75,63.6% 6,8 (,367) 3,76 Fixed Asset Accounting 8.6% Financial Accounting 3,3.5%,959 3,7,986 6 Customer Support 3,75,63.57% 36 (3) 7 Internal Audit-Countywide 3,75,63.6%,36,6 5,97 8 Internal Audit-Direct 6.5% Single Audit 9,9.9% Payroll 9.69%,5,3,736 Total Auditor-Controller 33,88,868 38,75 63 General Services-Purchasing Surplus Property 8.% Mail Courier 3.8%,986,986 9,97 7 Procurement.8% Total General Services-Purchasing 5,76 5,3, General Services-Facilities Services Building Maintenance,68.35% 5, (,6) 39,7 6 Special Projects 6,97.9% 6,88 6,88 (,963) (,387) 7 Bldg Landscape,8.87%,33 (9),5 Total General Services-Facilities Services 3,7,68 (,6),78 6 Human Resources Direct Identify,6.3% 3,8 7 3,35 3 Human Resources-Countywide 9.69% 6,7 8,9 3,996 Employee University 8.% 63 (573) (,56) (,53) Total Human Resources 3,33 (573) 6,839 36, Treasurer 7 Deferred Compensation.59% 78 (9) 659 Total Treasurer 78 (9) 659 CPU: 5 Total,687 (573) 8,87 (,6) 8,3 Budget [A] See schedule E for units definition - A -

41 //8 Cost Center Equipment and Software Depreciation Cost Allocation Plan For Use in Fiscal Year 9/ 5: Public Health Dept-AS Allocation Detail Allocation Basis [A] Units % 7/8Alloca tion 7/8 Direct Billed Rollforward Adjustment Proposed Allocation Equipment Depreciation 3,33.36% 3,33 3,33 Computer & Soft. Depreciation 3,95.5% 3,95,65 6,8 Total Equipment and Software Depreciation 6,987,65 9,5 Structure Depreciation Structure Depreciation 33,576.75% 33,576 33,576 Total Structure Depreciation 33,576 33,576 County Executive Fiscal Mgmt Direct.% (99) (99) 5 Fiscal Mgmt CountyWide 3,88,3.68%,53,9,7 Total County Executive,53, 3,5 3 County Counsel Legal Services 5,5.3%,9 (538), Total County Counsel,9 (538), 6 Auditor-Controller Direct Identify 9.7% Financial Reporting 3,88,3.68% 6,83 (,975),868 Fixed Asset Accounting.6% Financial Accounting 3,935.3% 8, ,9 6 Customer Support 3,88,3.6% 386 (5) 8 7 Internal Audit-Countywide 3,88,3.68%,83,3 6,85 8 Internal Audit-Direct 3.3% Payroll.96%,6,398 6,858 Total Auditor-Controller 76,86 3,7 79,93 63 General Services-Purchasing Surplus Property.5% 9 (63) 8 3 Mail Courier 57.93%,38,9 3,3 7 Procurement 6.7% 5,88 3,693 8,78 Total General Services-Purchasing 7,76,58 3,3 633 General Services-Facilities Services Building Maintenance 93,5.% 59,875 (6,5) 33,375 6 Special Projects,5.6%,8 (,5) 99 (99) 99 7 Bldg Landscape,89.5%,39 (,) (93) Total General Services-Facilities Services 83,5 (,5) (8,63) (99) 33,58 6 Human Resources Direct Identify.% (3,5) (3,5) 3 Human Resources-Countywide.96% 37,73 9,6 6,73 Employee University 9.38% 7,8 (6),73 9,35 Total Human Resources,53 (6) 8,89 5,5 65 Treasurer 7 Deferred Compensation.5% Total Treasurer CPU: 5 Total 5,888 (,98) (9,3) (99) 375,37 Budget [A] See schedule E for units definition - A -