Boulder County Colorado

Transcription

1 Colorado 2 CFR Part 200 Cost Plan For FY 2018 Based on FY 2016 Actual Costs 2017 MGT Consulting Group mgtconsulting.com

2 Table of Contents Section 1 Section 2 Section 3 Section 4 Section 5 Section 6 Introduction Certification Organization Chart Reading the Cost Plan Cost Reimbursement for Human Services 2 CFR Part 200 Cost Plan

3 Section 1 Introduction

4 Introduction The enclosed Central Services Cost Plan identifies the costs of indirect services provided by central service departments of Boulder County Colorado (County) based on actual expenditures for fiscal year The MGT Consulting Group (MGT) prepared these documents at the request of the County. This Cost Plan is used by the County to claim indirect costs as charges against grants and contracts (awards). This Cost Plan is submitted for use by the Colorado of Human Services and other State and Federal grantors. This document is prepared in compliance with 2 CFR Part 200. County personnel provided the expenditure and allocation data to MGT consultants. MGT consultants then prepared the Cost Plan utilizing a double step down methodology.

5 Section 2 Certification

6 Certificate of Cost Plan This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal based on actual costs for the fiscal year ended December 31, 2016 (FY 2016) to establish cost allocations or billings for the fiscal year ending December 31, 2018 (FY 2018) are allowable in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the Federal awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. I declare that the foregoing is true and correct. Government Unit: Boulder County, Colorado Signature: Name of Official: Camille Accountius Title: Financial Systems Manager Date of Execution: June 28, 2017

7 Section 3 Organization Chart

8 County Electorate Assessor Clerk & Recorder Coroner Board of County Commissioners District Attorney Treasurer Surveyor Sheriff Employees Association Administrative Services Administration Mailing & Printing Board of Equalization Human Resources Financial Services Information Technology Building Services Security Telecommunications Niwot LID Capital Equipment Building Utilities Risk Management Fund (Capital Expenditure Projects) Infrastructure Resource Conservation Recycling Center Fund Eldorado Springs (Clean Energy Options LID Fund) QEC Bonds Administration Motor Vehicle Elections Recording Electronic Filing Advisory Boards & Commissions Community Services Administration Veterans Office Volunteer Initiative Safeguard Volunteer Program Child Protection Healthy Youth Alliance Headstart Community Action Programs 50 Plus Area Agency on Aging Grant-Funded Programs Prevention Connection Workforce Community Justice Service Administration Juvenile Services Domestic Violence Multiple Offender Adult Services Jail Education & Transition Program Board of Health Boulder County Public Health Mosquito Control Housing & Human Services Housing Administration Family Self-Sufficiency Director s Office Finance Operations Family & Children Services Self Sufficiency & Community Support Performance Improvement & MIS Non-County Agencies BOCC Administration & Intergovernmental Relations Sustainability Flood Recovery Center County Attorney Land Use Parks & Open Space Transportation Administration Wildfire Mitigation Forest Health Sustainability Historical Preservation Organizational Chart Boulder County, Colorado Administration Operations Resource Management Land Maintenance Fairgrounds Construction Projects Agricultural Land Mgmt Extension Office Weed Control Land Acquisition Conservation Trust Fund Resource Planning Real Estate Open Space Capital Improvement Trust Fund Youth Corps Engineering Road Sales Tax Trails Sales Tax Alternative Modes Capital Equipment & Road Projects Road Maintenance Road & Bridge Payment to Cities Architect s Projects Flood Control Coal Creek/Rock Creek Maintenance Facility COPs Fleet Services Fund Fuel Systems Budget Office General Admin Soil Conservation Non-profit Agencies Mental Health Worthy Cause Fund Temporary Safety Net Fund Administration Jail Field Operations Emergency Services Support Services Lyons Contract Home Detention Fire Suppression Hazardous Materials Flood Control Technical Services Extradition Emergency Mgmt. Superior Contract Communication Center Open Space Patrol Inmate Workers Prgm Radio Shop Offender Mgmt. Fund Programs Offender Management Debt Conservation/Sanitation Debt Service General Government Health & Welfare/ Economic Opportunity Highways & Streets/ Capital Building Projects Public Safety/Judicial

9 Section 4 Reading the Cost Plan

10 Reading the Cost Plan Overview The 2 CFR Part 200 Cost Plan is a document that distributes, or allocates, County indirect costs. Indirect costs are those costs incurred by County divisions and departments that benefit other County divisions and departments. Examples of indirect costs are accounting, purchasing, human resources and information technology. The primary purpose for preparing the Cost Plan is to (1) identify the appropriate division and department indirect costs and (2) calculate corresponding indirect cost rates. The significant steps involved in preparing the Cost Plan include the following: Identify the County divisions and departments that provide support to other divisions and departments. These divisions and departments are referred to as central service or allocating departments. Identify the County divisions and departments that receive support from other divisions and departments. These departments are referred to as grantee or receiving departments.

11 Accumulate the allowable actual expenditures of the County divisions and departments that provide support to other divisions and departments. Distribute, or allocate, the allowable expenditures of the County divisions and departments that provide support to other County divisions and departments based on available, meaningful, measurable and auditable allocation statistics that match the service provided to the service received. Process A double step down allocation methodology is used to allocate the allowable costs of the central service divisions and departments. This methodology recognizes the cross support provided between central service divisions and departments. For example, accounting supports information technology by providing payroll, paying vouchers and preparing a budget. Information technology, however, also supports accounting by providing software and hardware and by maintaining and administering various applications and systems. The double step down methodology requires an initial sequencing of allocating divisions and departments. In the first step of the double step methodology, allowable costs from central service divisions and departments are allocated in the sequence selected to all Unified Govt divisions, departments and funds; including to other central service divisions and departments. The second step in the double step down methodology is made to fully account for the cross support provided between central service divisions and departments. Central

12 service divisions and departments are closed after the second step in the double step down allocation methodology. Sections Table of Contents The first few pages of the Cost Plan are the Table of Contents. The column on the left side of the pages lists the central service, or allocating, divisions and departments. Each central service division and department is broken down into functions. Functions are the specific services provided by a particular division and department. The middle column lists the allocation base for each corresponding function. The column on the right side of the pages is the applicable page number. Summary Schedule The next few pages of the Cost Plan are the Summary Schedule. The Summary Schedule identifies the total dollar amount allocated from every allocating division and department to every receiving division and department. Allocating divisions and departments are listed down the left column and receiving divisions, departments and funds are listed across the top of each page.

13 Detail Schedules The remaining pages of the Cost Plan are the details schedules for every central service division and department. The detail schedules for each central service division and department is structured in the following format. Narrative. Lists the division and department name, provides a brief description of the activities performed, identifies the functions and the corresponding allocation base. al Costs (A). The actual expenditures for that division and department. Incoming Costs (B). The support costs coming into the division and department from other allocating divisions and departments. Total Allocated (C). The total amount allocated for that division and department. This amount is found at the end of the Incoming Costs schedule. Function s. The distribution, or allocation, of the Total Allocated costs by function. Summary. The summary of allocated costs by function.

14 Section 5 Cost Reimbursement for Human Services

15 Proposed Cost Reimbursement for Human Services Based on FY16 Cost Plan FY2013 FY2014 FY2015 Depreciation Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources Div 353, , , , Adm Svcs - Finance Division 43,779 30,314 32,328 45, Adm Svcs - IT Admin - Operating 1,726,462 1,721,008 1,844,960 2,029, Adm Svcs - IT System Hardware/Software Adm Svcs - IT Records Management Adm Svcs - IT BASIC Adm Svcs - IT Security 45,988 73, , , Fac Mgmt - Custodial Services 10,926 12,598 13,395 14, Fac Mgmt - Maintenance 8,051 9,798 10,208 10, Fac Mgmt - Grounds Fac Mgmt - Projects - All Bldgs Res Cnsv In-House Recyling , Cntywide - Organizational Admin 7,919 8,137 8,003 8, Cntywide - Org Admin Emp Benefits 442, , , , Cntywide HR Benefits 12,049 11,388 10,290 10, Cntywide Wellness 54,431 60,179 62,152 67, General Admin Software Svcs , Building Utilities 4,305 7,180 7,171 8, Telecommunications 6, County Attorney - 42,020 42,828 55, Budget Office 12,907 7,923 8,300 10,998 2,730,101 2,805,111 2,981,337 3,488,287 Calculation of County Reimbursement (A) Total of Current Year Actual 2,730,101 2,805,111 2,981,337 3,488,287 (B) Total of Two Year Prior Actual 2,568,969 2,697,393 2,730,101 2,805,111 (C) Rollfarward (A-B) 161, , , ,176 (D) Other Adjustments (E) Current Year Fixed (A+C+D) 2,891,233 2,912,829 3,232,573 4,171,463 33% State Reimbusement 954, ,234 1,066,749 32% State Reimbusement 1,334,868

16 Section 6 Federal 2 CFR 200 Cost Plan

17 Table of Contents Schedule Description Basis Units Basis Source Page # Table of Contents 1 Summary Schedule 4 Depreciation 29 1 Costs 30 1 Incoming Costs 31 1 Equipment Depreciation Actual Depreciation Cost Building Depreciation Actual Depreciation Cost Summary Adm Svcs - Administrative Div 35 2 Costs 36 2 Incoming Costs 37 2 Administration Admin Services FTE's 39 2 Summary Adm Svcs - Mailing Div 41 3 Costs 42 3 Incoming Costs 43 3 Mailing Postage Costs by 44 3 Summary Adm Svcs - Printing Div 48 4 Costs 49 4 Incoming Costs 50 4 Printing Printing Costs by 51 4 Summary Adm Svcs - Human Resources Div 56 5 Costs 57 5 Incoming Costs 58 5 Human Resources Countywide FTE's 60 5 Summary Adm Svcs - Finance Division 64 7 Costs 65 7 Incoming Costs 66 7 Finance Operating Expenditures by (Excluding 4501) 68 7 Summary Adm Svcs - IT Admin - Operating 80 MGT Consulting Group Page 1 of 207

18 8 Costs 81 8 Incoming Costs 83 8 IT Admin - Ops # of Active Directory Users (excld IT) 85 8 Summary Adm Svcs - IT Security 88 9 Costs 89 9 Incoming Costs 90 9 IT Security # of Active Directory Users (excld IT) 92 9 Summary Fac Mgmt - Administration Costs Incoming Costs Facilities Administration Operating Expenditures in Facilities Divisions Summary Fac Mgmt - Custodial Services Costs Incoming Costs Custodial Countywide FTE's (excluding HHS Bldg) Summary Fac Mgmt - Maintenance Costs Incoming Costs Facilities Maintenance Countywide FTE's (excluding HHS Bldg) Summary Fac Mgmt - Downtown Complex Maint Costs Incoming Costs Downtown Complex Square Footage in Downtown Complex Summary Res Cnsv In-House Svcs Costs Incoming Costs In-House Recycling Countywide FTE's Summary Cntywide - Organizational Admin Costs Incoming Costs Insurance General Fund FTE's Audit/ Misc Costs Countywide FTE's (Excluding HHS, Grants BOCC, WFBC) Summary 136 MGT Consulting Group Page 2 of 207

19 1202 Cntywide - Org Admin Emp Benefits Costs Incoming Costs General Fund Benefits General Fund FTE's Countywide Benefits Countywide FTE's Workers Comp FTE's in Depts in Funds 001, 011, and Summary Cntywide HR Benefits Costs Incoming Costs HR Benefits Countywide FTE's Summary Cntywide Wellness Costs Incoming Costs Wellness Program Countywide FTE's Summary General Admin - Software Svcs Costs Incoming Costs Software Services # of Active Directory Users (excld IT) Summary Building Utilities Costs Incoming Costs Building Utilities Countywide FTE's Summary County Attorney Costs Incoming Costs Attorney Operating Expenditures by (Excluding 4501) Summary Budget Office Costs Incoming Costs Budget Operating Expenditures by (Excluding 4501) Summary 202 MGT Consulting Group Page 3 of 207

20 Summary Schedule 1014 Printing External Customers 1015 Adm Svcs - Board of Equalization 1096 Fac Mgmt - Leases 1151 Res Cnsv Hshld Mats Mgmt Prog 1152 Res Cnsv Trnsfer Stations 1153 Res Cnsv Comm Programs 1206 Cntywide - Fleet Maint 1207 Cntywide Niwot LIDTax - Mrketing 1311 General Admin - Admin 1313 General Admin - Emp Benefits 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div 0 6, , Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D 0 1, , Adm Svcs - Finance Division ,199 3,935 1,304 2,670 4, ,626 16, Adm Svcs - IT Admin - Operating , Adm Svcs - IT Security , Fac Mgmt - Administration , Fac Mgmt - Custodial Services 0 1, , Fac Mgmt - Maintenance 0 1, , Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs , Cntywide - Organizational Admin 0 1, , Cntywide - Org Admin Emp Bene 0 23, , Cntywide HR Benefits Cntywide Wellness , General Admin - Software Svcs , Building Utilities County Attorney ,462 4,797 1,589 3,255 5,780 1,028 8,079 19, Budget Office , ,601 3,958 Total Current s $0 $35,660 $53,329 $404,137 $3,216 $6,570 $11,668 $2,074 $16,609 $40,299 MGT Consulting Group Page 4 of 207

21 Summary Schedule 1314 Genera Admin - Cap Outlay Flood Reimbursem ents 1327 County Website 1401 NonProfit Agencies 1701 Assessor Office 1901 Coroner 2001 BOCC Bd of Cnty Commissione rs 2003 Flood Rebuild Permit Info Cntr 2010 BOCC Sustainability 2101 Clerk & Recorder- Admin 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D ,450 11,471 18, ,300 5, Adm Svcs - Finance Division 27, ,299 8,040 11,590 1,952 12,195 3, Adm Svcs - IT Admin - Operating ,497 59, , , Adm Svcs - IT Security ,686 3,659 8, , Fac Mgmt - Administration Fac Mgmt - Custodial Services ,800 16,149 26, ,277 8, Fac Mgmt - Maintenance ,701 12,016 19, ,646 6, Fac Mgmt - Downtown Complex M , , , Res Cnsv In-House Svcs ,493 1,328 2, Cntywide - Organizational Admin ,869 13,023 21, ,288 6, Cntywide - Org Admin Emp Bene ,047, , , , , Cntywide HR Benefits , Cntywide Wellness ,900 1,910 3, , General Admin - Software Svcs ,952 5,179 11, , Building Utilities County Attorney 34, ,844 9,802 14,130 2,380 14,868 4, Budget Office 6, ,114 1,943 2, , Total Current s $68,682 $0 $602 $0 $1,595,051 $397,968 $700,785 $4,805 $230,037 $588,539 MGT Consulting Group Page 5 of 207

22 Summary Schedule 2102 Clerk &Recorder- Motor Vehicles 2103 Clerk&Recor der- Elections 2104 Clerrk&Recor der- Recording 2105 Clerk &Recorder- Electronic Filing 2201 Comm Svcs - Admin 2202 Comm Svcs - Veterans Office 2204 Comm Svcs - Child Protection Team 2206 Comm Svcs - Volunteer Initiative 2209 Comm Svcs - Healthy Youth 2231 CmJsctSvcs - Admin 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div 8,847 6, Adm Svcs - Printing Div 1,662 53, Adm Svcs - Human Resources D 45,364 13,557 12, ,657 2, ,043 1,043 9, Adm Svcs - Finance Division 16,280 20,461 3,847 1,235 5,264 1, , Adm Svcs - IT Admin - Operating ,248 23,827 3,971 11,913 11,913 99, Adm Svcs - IT Security ,343 1, , Fac Mgmt - Administration Fac Mgmt - Custodial Services 63,863 19,086 17, ,595 2, ,468 1,468 12, Fac Mgmt - Maintenance 47,517 14,200 13, ,115 2, ,092 1,092 9, Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs 5,251 1,569 1, , , Cntywide - Organizational Admin 51,501 15,391 14, ,963 2, ,184 1,184 10, Cntywide - Org Admin Emp Bene 1,001, , , ,204 46,048 11,512 23,024 23, , Cntywide HR Benefits 1, Cntywide Wellness 7,553 2,257 2, , , General Admin - Software Svcs ,976 2, ,036 1,036 8, Building Utilities County Attorney 19,849 24,946 4,690 1,506 6,418 1, , Budget Office 3,935 4, , ,118 Total Current s $1,275,307 $475,925 $347,775 $3,039 $392,255 $86,890 $19,235 $43,461 $43,465 $374,688 MGT Consulting Group Page 6 of 207

23 Summary Schedule 2233 CmJstcSvc- Volunteer Program 2234 CmJstcSvc- Juvenile Svc 2237 CmJstcSvc- MultipleOffen derdui 2238 CmJstcSvc- Adult Svc 2239 CmJstcSvc- Jail Educ &Trans Prog 2261 Aging Services 2271 CS Nonprofit Grants 2401 District Attorney 2451 Housing 2452 Housing- Family Self Sufficiency 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div , Adm Svcs - Printing Div , Adm Svcs - Human Resources D 1,304 15,643 4,693 20,701 3,129 12, ,852 10, Adm Svcs - Finance Division 582 6,077 1,954 8,906 1,409 6,154 10,386 39, Adm Svcs - IT Admin - Operating 11, ,786 51, ,410 31, , ,705 51, Adm Svcs - IT Security ,246 3,172 13,418 1,952 8, ,812 3, Fac Mgmt - Administration Fac Mgmt - Custodial Services 1,835 22,022 6,607 29,142 4,404 18, ,154 14, Fac Mgmt - Maintenance 1,365 16,385 4,916 21,683 3,277 13, ,262 10, Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs 151 1, , , ,317 1, Cntywide - Organizational Admin 1,480 17,759 5,328 23,501 3,552 14, ,573 11, Cntywide - Org Admin Emp Bene 28, , , ,030 69, , ,586, , Cntywide HR Benefits , Cntywide Wellness 217 2, , , ,963 1, General Admin - Software Svcs 1,036 14,500 4,488 18,988 2,762 11, ,357 4, Building Utilities , County Attorney 709 7,409 2,382 10,858 1,717 7,503 12,662 48, Budget Office 141 1, , ,487 2,510 9, Total Current s $50,306 $628,811 $190,793 $831,750 $124,466 $519,777 $25,558 $2,559,987 $341,329 $101 MGT Consulting Group Page 7 of 207

24 Summary Schedule 2501 Land Use- Admin 2502 Land Use- Wildfire Mitigation 2504 Land Use- HistPrsrvtn RehabGrant 2505 Land Use- Forest Health 2506 Land Use- Sustainability Land Use MedMarijuan a 2509 BC Energy Impact Offset 2601 Surveyor 2711 Parks and Open Space- Admin 2712 Parks and Open Space- Ops 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div 1, Adm Svcs - Printing Div Adm Svcs - Human Resources D 50, , , Adm Svcs - Finance Division 22, , Adm Svcs - IT Admin - Operating 226, , Adm Svcs - IT Security 13, , Fac Mgmt - Administration Fac Mgmt - Custodial Services 71, , , Fac Mgmt - Maintenance 52, , , Fac Mgmt - Downtown Complex M 21, Res Cnsv In-House Svcs 5, , Cntywide - Organizational Admin 57, , , Cntywide - Org Admin Emp Bene 1,116, , ,534, Cntywide HR Benefits 1, , Cntywide Wellness 8, , General Admin - Software Svcs 19, , Building Utilities 1, , County Attorney 27, , Budget Office 5, , Total Current s $1,704,495 $660 $1,015 $0 $85 $372 $775 $28,575 $921,058 $3,101,653 MGT Consulting Group Page 8 of 207

25 Summary Schedule 2713 Parks and Open Space- Resource 2714 Parks and Open Space- LandMgmt 2715 Parks and Open Space- Fairgrounds 2716 POS Construction Projects 2717 POS Agricultural Land Maint 2718 POS Resource Planning 2719 POS Donations 2740 POS Building Maint 2750 POS Extension Office 2751 POS Extension Program Fees 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div 2, Adm Svcs - Human Resources D , Adm Svcs - Finance Division 2, , , ,110 4, Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services , Fac Mgmt - Maintenance , Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs Cntywide - Organizational Admin , Cntywide - Org Admin Emp Bene , Cntywide HR Benefits Cntywide Wellness General Admin - Software Svcs Building Utilities County Attorney 3, , , ,354 5, Budget Office , , Total Current s $8,487 $1,371 $9,296 $1,308 $32,686 $441 $199 $2,732 $11,790 $163,230 MGT Consulting Group Page 9 of 207

26 Summary Schedule 2760 POS Weed Control 2770 POS Trails 2780 POS Land Acquisition 2793 POS Capital Outlay Purchases 2794 Parks Capital Projects 2795 POS Youth Corps 2796 POS Resource Plan WaterBudget 2797 POS Real Estate Division 2801 Sheriff Admin 2802 Sheriff Emerg Services 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D , ,011 8, Adm Svcs - Finance Division ,260 4, ,320 2, Adm Svcs - IT Admin - Operating ,858, Adm Svcs - IT Security , Fac Mgmt - Administration Fac Mgmt - Custodial Services , ,094 11, Fac Mgmt - Maintenance , ,486 8, Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs , Cntywide - Organizational Admin , ,366 9, Cntywide - Org Admin Emp Bene , , , Cntywide HR Benefits Cntywide Wellness ,667 1, General Admin - Software Svcs , Building Utilities County Attorney ,578 5, ,048 2, Budget Office ,863 1, Total Current s $1,299 $1,278 $33 $1,854 $59,702 $53,464 $441 $174 $2,413,442 $230,633 MGT Consulting Group Page 10 of 207

27 Summary Schedule 2803 Sheriff Technical Services 2804 Sheriff Fire Suppression 2805 Sheriff Hazardous Materials 2806 Sheriff Flood Control 2807 Sheriff- Office of Emerg Mgmt 2808 Sheriff- Inmate Welfare Fund 2809 Sheriff- WildLandFfir e Taskforce 2810 Sheriff- Incident Mgmt Team 2851 Sheriff- Jail-Admin 2852 Sheriff- Jail-Home Detention 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div , Adm Svcs - Human Resources D 4, , ,474 1, Adm Svcs - Finance Division 3,444 1, ,518 2,172 4, , Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services 5, , ,245 1, Fac Mgmt - Maintenance 4, , ,662 1, Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs , Cntywide - Organizational Admin 4, , ,967 1, Cntywide - Org Admin Emp Bene 92, , ,344,261 23, Cntywide HR Benefits , Cntywide Wellness , General Admin - Software Svcs Building Utilities , County Attorney 4,199 2, ,289 2,648 5, , Budget Office , , Total Current s $121,096 $4,484 $1,093 $818 $135,436 $5,345 $10,470 $12 $4,344,335 $28,602 MGT Consulting Group Page 11 of 207

28 Summary Schedule 2853 Sheriff- Jail-Inmate Workers Prog 2854 Sheriff- Jail-Booking Fees 2855 Sheriff- ContractCre wboss Labor 2860 Sheriff- Fleet Maint 2861 Sheriff- Operations 2862 Sheriff- Lyons Contract 2863 Sheriff- Superior Contract 2864 Sheriff- Open Space Patrol 2866 Sheriff SWAT K9 BombSquad 2867 NonProfit Emergency Group 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D 2,086 2,086 1,564 3, ,713 3,546 11,471 4, Adm Svcs - Finance Division ,463 67,472 3,633 8,980 2, , Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services 2,936 2,936 2,202 4, ,493 4,992 16,149 5, Fac Mgmt - Maintenance 2,185 2,185 1,639 3, ,157 3,714 12,016 4, Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs , , Cntywide - Organizational Admin 2,368 2,368 1,776 3, ,233 4,025 13,023 4, Cntywide - Org Admin Emp Bene 46,048 46,048 34,536 69,073 2,532,659 78, ,266 92, Cntywide HR Benefits , Cntywide Wellness , , General Admin - Software Svcs Building Utilities , County Attorney 718 1, ,003 82,261 4,429 10,948 2, , Budget Office , , Total Current s $57,759 $58,496 $43,263 $90,526 $3,263,660 $104,666 $331,802 $118,095 $1,097 $4,859 MGT Consulting Group Page 12 of 207

29 Summary Schedule 2871 Sheriff Records 2872 Sheriff Extradition 2873 Sheriff Training 2874 Sheriff Radio Shop 2901 Sheriff Communicati ons Center 3001 Treasurer Office 3111 Transportatio n Admin 3112 Transportatio n Flood Control 3113 Transportatio n Engineering 3115 Transportatio n Planning 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div , Adm Svcs - Printing Div , Adm Svcs - Human Resources D 15, ,043 36,500 11,471 42, Adm Svcs - Finance Division 6, ,715 22,331 6,521 25, Adm Svcs - IT Admin - Operating , , Adm Svcs - IT Security ,684 10, Fac Mgmt - Administration Fac Mgmt - Custodial Services 22, ,468 51,384 16,149 59, Fac Mgmt - Maintenance 16, ,092 38,232 12,016 44, Fac Mgmt - Downtown Complex M , Res Cnsv In-House Svcs 1, ,225 1,328 4, Cntywide - Organizational Admin 17, ,184 41,438 13,023 48, Cntywide - Org Admin Emp Bene 345, , , , , Cntywide HR Benefits , Cntywide Wellness 2, ,077 1,910 7, General Admin - Software Svcs ,798 15, Building Utilities County Attorney 8, ,091 27,225 7,950 31, Budget Office 1, ,397 1,576 6, Total Current s $438,835 $1,117 $1,263 $32,375 $1,040,372 $387,116 $1,415,436 $9 $149 $222 MGT Consulting Group Page 13 of 207

30 Summary Schedule 3121 Transp- Alternative Modes 3141 Transp- Sales Tax 2001 Trails Cost of Issuance COPS Issue Project Acct COPS 3900 Disaster Recovery 3901 House Bill Hazard Mitigation Grant 4002 R&B- Salaries R&B Transp Planning &Modeling 4004-R&B Contingency 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D 0 1, , Adm Svcs - Finance Division 1,285 2, ,838 87,784 8,616 80,581 2, Adm Svcs - IT Admin - Operating 0 3, Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services 0 1, , Fac Mgmt - Maintenance 0 1, , Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs , Cntywide - Organizational Admin 0 1, , Cntywide - Org Admin Emp Bene 0 23, , Cntywide HR Benefits Cntywide Wellness , General Admin - Software Svcs Building Utilities County Attorney 1,567 3, , ,025 10,505 98,244 3, Budget Office ,353 21,216 2,082 19, Total Current s $3,896 $40,105 $0 $105,419 $290,994 $21,204 $198,554 $6,267 $1,533 $1,615 MGT Consulting Group Page 14 of 207

31 Summary Schedule 4006-R&B Neighborhoo d Quick Response 4011-R&B Minor Bridges Under 20' 4012-R&B Major Bridges Over 20' 4021-R&B Guardrails 4022 R&B RailRoad Crossings 4023 R&B Signing Projects 4025-R&B Traffic Signals &Lighting 4027-R&B Roadway Striping &Marking 4041 R&b Gravel Rd Const 4042-R&B Asphalt Overlays 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D Adm Svcs - Finance Division ,097 47, ,618 19,079 8, Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services Fac Mgmt - Maintenance Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs Cntywide - Organizational Admin Cntywide - Org Admin Emp Bene Cntywide HR Benefits Cntywide Wellness General Admin - Software Svcs Building Utilities County Attorney ,791 57, ,192 23,261 9, Budget Office 44 8,483 11, ,611 1,980 Total Current s $451 $86,388 $116,482 $0 $473 $29 $462 $6,442 $46,951 $20,163 MGT Consulting Group Page 15 of 207

32 Summary Schedule 4043-R&B Asphalt Pavement Reconstruct 4044-R&B Concrete PavementRe construct 4046-R&B Sidewalk Construction 4047 R&B Alternate Modes 4048 Niwot LID CC 4050 RB Subdivision Roads 4051 R&B New Paving 4052 RB Subdivision Incentives 4061 R&B Drainage Projects 4080 Light Heavy Equipment 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D Adm Svcs - Finance Division 32, , , , Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services Fac Mgmt - Maintenance Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs Cntywide - Organizational Admin Cntywide - Org Admin Emp Bene Cntywide HR Benefits Cntywide Wellness General Admin - Software Svcs Building Utilities County Attorney 39, , , , Budget Office 7, , ,478 Total Current s $79,948 $1,000 $4,582 $262 $0 $867 $19,989 $0 $843 $15,049 MGT Consulting Group Page 16 of 207

33 Summary Schedule 4081 Equipment Leases 4086-R&B SnowPlow &Sander Equip Grp 4097-R&B Faster 4098-R&B Road and Bridge Grants 4099-R&B Budgeting Cost Center 4101 R&B Road Maint Admin 4205 Local Improvement District 4296 COPs Lease Payments 4302 Bond &Paymnt 2 Cities- R&B Pymt2Ctys 4350 Rd Sales Tax Admin 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D , Adm Svcs - Finance Division 1, , , ,890 3,894 1, Adm Svcs - IT Admin - Operating , Adm Svcs - IT Security , Fac Mgmt - Administration Fac Mgmt - Custodial Services , Fac Mgmt - Maintenance , Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs , Cntywide - Organizational Admin , Cntywide - Org Admin Emp Bene , Cntywide HR Benefits , Cntywide Wellness , General Admin - Software Svcs , Building Utilities , County Attorney 1, , , ,961 4,748 2, Budget Office , , , Total Current s $2,487 $366 $96 $27,149 $1,028 $818,257 $471 $12,033 $9,583 $4,379 MGT Consulting Group Page 17 of 207

34 Summary Schedule 4351 RdSalesTax 7 Year TranspSales 4352 Sales Tax Transit 4398 RST Transit Grants 4399 RdSales Tax - R&B Grants Projects 4400 Architect Projects 4501 Social Services General Admin 5050 Grants BOCC 5100 Grants CommSvc Public Safety 5200 Grants CS Health and Welfare 5210 Grants Healthy Youth Alliance 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div , Adm Svcs - Human Resources D 4, ,451 71, Adm Svcs - Finance Division 22,592 5, , ,608 16,440 2, Adm Svcs - IT Admin - Operating 15, ,029, Adm Svcs - IT Security , Fac Mgmt - Administration Fac Mgmt - Custodial Services 5, , , Fac Mgmt - Maintenance 4, ,923 75, Fac Mgmt - Downtown Complex M , Res Cnsv In-House Svcs ,165 8, Cntywide - Organizational Admin 1, , Cntywide - Org Admin Emp Bene 2, ,028 12, Cntywide HR Benefits ,817 1, Cntywide Wellness ,836 11, General Admin - Software Svcs 1, , Building Utilities ,353 1, County Attorney 27,544 6, , ,248 20,044 3, Budget Office 5,460 1, ,014 3, Total Current s $93,382 $14,136 $1,134 $2,589 $4,718 $3,376,309 $284,775 $40,870 $41,997 $6,465 MGT Consulting Group Page 18 of 207

35 Summary Schedule 5250 Grants- Comm Service Economic 5260 Grants- Comm Action Prog 5300 Grants- District Attorney 5310 Grants Coroner 5350 Grants- Economic Development 5400 Grants- Land Use 5500 Grants- Parks and Open Space 5600 Grants- Sheriff 5700 Grants- Transportatio n 5800 GRT AS Facilities 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D Adm Svcs - Finance Division 13,072 3,355 5, ,052 1,630 10,251 11,274 10, Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services Fac Mgmt - Maintenance Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs Cntywide - Organizational Admin Cntywide - Org Admin Emp Bene Cntywide HR Benefits Cntywide Wellness General Admin - Software Svcs Building Utilities County Attorney 15,938 4,091 6, ,502 1,987 12,498 13,745 12, Budget Office 3, , ,478 2,725 2, Total Current s $32,565 $8,454 $12,873 $156 $5,049 $4,041 $25,227 $27,830 $25,797 $402 MGT Consulting Group Page 19 of 207

36 Summary Schedule 5820 GRT- AS BOE 5901 WFBC- Employment & Training Ctr 5950 Health & Human Svcs Admin 5952 HHS Health Dept 5965 HHS DA Juvenile Diversion 5966 HHS CJ Juvenile Diversion 5967 HHS Aging Services 5979 Eldorado Springs- Operations 5990 Eldorado Springs- Debt 6101 Conservation Trust 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D 0 50, ,669 1,043 1, , Adm Svcs - Finance Division 0 35, , , Adm Svcs - IT Admin - Operating , Adm Svcs - IT Security , Fac Mgmt - Administration Fac Mgmt - Custodial Services 0 70, ,349 1,468 2, , Fac Mgmt - Maintenance 0 52, ,748 1,092 1, , Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs 0 5, Cntywide - Organizational Admin Cntywide - Org Admin Emp Bene 0 8, , , Cntywide HR Benefits 0 1, Cntywide Wellness 0 8, General Admin - Software Svcs , Building Utilities 0 1, County Attorney 0 42, , ,103 1, , Budget Office 0 8, Total Current s $0 $284,864 $31 $907,499 $9,421 $5,689 $10,244 $2,887 $652 $17,153 MGT Consulting Group Page 20 of 207

37 Summary Schedule 6111 Bond 04 Debt Svc 6132 Jail Capital Projects 6150 Jail Expansion 6152 PACE Prtnrshp Active CommEngag 6155 Integrated Treatment Courts 6220 Worthy Cause Tax Surplus Account Bond Account Bond Account Bond Account 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D , Adm Svcs - Finance Division 3,341 5,142 8,896 2,360 3,960 11, ,558 27,579 35, Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services , Fac Mgmt - Maintenance , Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs 0 0 1, Cntywide - Organizational Admin 0 0 3, Cntywide - Org Admin Emp Bene 0 0 2, Cntywide HR Benefits Cntywide Wellness 0 0 2, General Admin - Software Svcs Building Utilities County Attorney 4,074 6,269 10,846 2,877 4,828 14, ,982 33,624 43, Budget Office 808 1,243 2, , ,494 6,665 8,587 Total Current s $8,222 $12,653 $74,021 $5,807 $9,745 $29,460 $1,864 $117,034 $67,868 $87,437 MGT Consulting Group Page 21 of 207

38 Summary Schedule Bond Account Land Maint Surplus Account Bond Account Land Maintenance Surplus Account B Bond Account B Project Account C Bond Account A Bond Account 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D 0 13, Adm Svcs - Finance Division 0 11,247 1,076 13,639 5,877 10,658 22, , Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services 0 19, Fac Mgmt - Maintenance 0 14, Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs 0 1, Cntywide - Organizational Admin 0 4, Cntywide - Org Admin Emp Bene 0 2, Cntywide HR Benefits Cntywide Wellness 0 2, General Admin - Software Svcs Building Utilities County Attorney 0 13,712 1,312 16,628 7,165 12,994 27, , Budget Office 0 2, ,296 1,420 2,576 5, , Total Current s $0 $85,795 $2,648 $33,564 $14,463 $26,229 $56,229 $234 $81,866 $1,643 MGT Consulting Group Page 22 of 207

39 Summary Schedule B Bond Account Bond Account Surplus Account Bond Account A Bond Acct A Surplus Defncy Acct C Bond Account C Surplus Defncy Acct B Bond Account BSurplus Defncy Acct 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D Adm Svcs - Finance Division 2,330 13,550 4,714 9,187 1,248 1, ,884 1, Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services Fac Mgmt - Maintenance Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs Cntywide - Organizational Admin Cntywide - Org Admin Emp Bene Cntywide HR Benefits Cntywide Wellness General Admin - Software Svcs Building Utilities County Attorney 2,840 16,520 5,747 11,200 1,521 1, ,516 2, Budget Office 563 3,275 1,139 2, Total Current s $5,733 $33,344 $11,600 $22,607 $3,070 $2,556 $1,784 $1,004 $7,096 $4,108 MGT Consulting Group Page 23 of 207

40 Summary Schedule D Bond Account D Surplus Defncy Acct A Bond Account A Surplus Defncy Acct B Bond Account B Surplus Defncy Acct 6700 QECB 2010A Bond Account 6801 RRUP Boulder County 6810 Temp HS SafetyNet Admin 6811 TSN County Admin NonProfits 1 Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $ Adm Svcs - Administrative Div Adm Svcs - Mailing Div Adm Svcs - Printing Div Adm Svcs - Human Resources D Adm Svcs - Finance Division 1, , ,155 1, , Adm Svcs - IT Admin - Operating Adm Svcs - IT Security Fac Mgmt - Administration Fac Mgmt - Custodial Services Fac Mgmt - Maintenance Fac Mgmt - Downtown Complex M Res Cnsv In-House Svcs Cntywide - Organizational Admin Cntywide - Org Admin Emp Bene Cntywide HR Benefits Cntywide Wellness General Admin - Software Svcs Building Utilities County Attorney 1, , ,066 1, , Budget Office , ,692 Total Current s $2,878 $1,552 $0 $0 $3,565 $0 $10,226 $3,847 $461 $68,134 MGT Consulting Group Page 24 of 207