COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN FISCAL YEAR

Transcription

1 COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN FISCAL YEAR Actual Cost Allocation as of June 30, 2002 Estimated Cost Allocation for Use in Fiscal Year May 5, 2003 OFFICE OF THE AUDITOR-CONTROLLER 463 SECOND STREET YUBA CITY, CALIFORNIA 95991

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3 TABLE OF CONTENTS COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN, FISCAL YEAR

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5 TABLE OF CONTENTS COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN, FISCAL YEAR CERTIFICATION LETTER AND GENERAL INFORMATION A. Letter B. Sutter County Organization Chart C. General Comments, Description of Departments SUMMARY SCHEDULES A. Cost Plan Estimate B. Carry Forward Computation C. Countywide Cost Plan Summary DETAIL OF SERVICE DEPARTMENT ALLOCATIONS A. County Administrator B. Auditor-Controller C. Treasurer-Tax Collector D. Purchasing E. County Counsel F. Personnel G. Building Maintenance H. Central Services I. Allocation to Service Departments from Service Departments DETAIL OF OTHER COST ALLOCATIONS A. Summary of Other Costs B. Building Use Allowance C. Building Cost Basis and Percent Occupancy by Department D. Equipment Use Allowance E. Insurance F. External Audit SERVICE DEPARTMENT FINANCIAL DATA A. Schedule of Service Department Costs to be Allocated B. County Administrator C. Auditor-Controller D. Treasurer-Tax Collector E. Purchasing F. County Counsel G. Personnel H. Building Maintenance I. Central Services ANALYTICAL SCHEDULES A. Analysis of Labor Costs (1) County Administrator...6A.1 (2) Auditor-Controller...6A.2 (3) Treasurer-Tax Collector...6A.3 (4) Purchasing...6A.4 (5) County Counsel...6A.6 (6) Building Maintenance...6A.8 (7) Central Services....6A.9 B. Utility Allocation (1) Utility Allocation by Department...6B.1 (2) Utility Allocation by Location...6B.2 C. Calculation of Adjusted Expenditures...6C.2 7. INTERNAL SERVICE FUNDS A. Financial Statements (1) Combining Balance Sheet...7A.1 (2) Combining Statement of Revenues, Expenses and Changes in Retained Earnings...7A.2 (3) Combining Statement of Cash Flows...7A.3 B. Liability Self-Insurance Data...7B.2 C. Workers Compensation Self-Insurance Data...7C.1 8. APPENDIX A. Supplemental Checklist...8A.1 i

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7 CERTIFICATION LETTER GENERAL INFORMATION

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9 COUNTY OF SUTTER CERTIFICATE OF COST ALLOCATION PLAN FISCAL YEAR Actual Cost Allocation for the Year Ended June 30, 2002 Estimated Cost Allocation for Use in the Fiscal Year (1) All costs in this proposal dated May 5, 2003 to establish cost allocations or billings for the fiscal year are allowable in accordance with the requirements of OMB Circular A-87, "Cost Principles for State and Local Governments" and the Federal awards 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 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. Robert E. Stark, CPA Auditor-Controller May 5, 2003 EXHIBIT

10 Sutter County Organizational Chart Superior Court Judges Agricultural Commissioner Community Services County Counsel Farm Advisor Human Services Information Technology Library Museum Personnel Public Defender Public Works Veterans' Services Solid line indicates direct responsibility. *The Probation Department is a county agency, subject to county Dotted line indicates that, while elected officials are rules/regulations and budget controls. responsible only to the electorate for the operation of the However, the Chief Probation Officer department, the Board of Supervisors and County Administrator is appointed by the Superior Court, have authority over budget, personnel and general administrative control. which is now a non-county agency. As of January,

11 COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN ACTUAL COST ALLOCATION FOR THE YEAR ENDED JUNE 30, 2002 ESTIMATED COST ALLOCATION FOR USE IN THE FISCAL YEAR GENERAL COMMENTS This function of this plan is to allocate costs incurred by County service departments to operating departments. Service department costs are recorded in the plan from the appropriations ledger as EXPENDITURES PER LEDGER (Exhibit 5A). Interfund and intrafund revenues are subtracted from this total to determine COSTS PER LEDGER. Other costs and allocations (explained in Exhibit 5A) are added or subtracted to determine TOTAL DEPARTMENTAL COSTS. Costs not allowed are subtracted to arrive at a net amount, TOTAL ALLOWABLE COSTS, which is carried forward to each department's allocation schedule. The service departments are listed below with descriptions of the services provided by each department. County Administrator The County Administrative Officer (CAO) provides staff services to the Board of Supervisors. The CAO's duties are delineated in the Codification of Sutter County Ordinances and generally include the coordination of County offices and administration of the County's day-to-day affairs. Functions deemed to be a service to other departments for cost plan purposes include preparation of the proposed budget, administration of the final budget, departmental assistance, and administration of the County personnel program. Allowable costs include budgeting and personnel administration. Allocation of costs is based on number of employees per department and time sheet documentation provided to the Auditor s office. Unallowable costs are related to general administration of the County. Auditor-Controller The Auditor-Controller, an elected official, is the chief accounting officer for the County. The Auditor s department is responsible for maintaining the fiscal records for the County and special districts governed by the Board of Supervisors according to authority set forth in the Government Code. The Auditor-Controller s function is to oversee accounting procedures and audit County departments, with an emphasis on internal control, economy, and efficiency. Functions include compilation of the final budget; accounting for County payments and receipts; auditing funds of the County whether held in the County treasury or by outside agents; payroll administration; cost accounting; property tax assessment roll maintenance; accounting for various types of benefit assessments, special assessments, and bonds; auditing of special districts; issuance of warrants to vendors, welfare and child support recipients; accounting for Courts; and preparation of various financial reports to State and Federal agencies. These functions are categorized in the cost plan as Budgeting; Cost Plan; Departmental Accounting; Payroll Accounting; Courts accounting; and Welfare Claims. Allocation bases are figured on Adjusted Expenditures; number of employees per department; number of warrants produced for each department and time sheet documentation completed by Auditor s office personnel. Allowable costs include budgeting, cost plan, departmental, payroll, courts accounting, claims, and welfare. Unallowable costs include general government and tax accounting. Treasurer-Tax Collector The Treasurer-Tax Collector is responsible for managing the County treasury and the property tax collection system. The Tax Collector also provides direction for the Office of Revenue and Collection. Responsibilities include receipt, disbursement and investment of funds for the County, special districts, and school districts. The function deemed to be a service to other County departments in the cost plan is warrant handling categorized as Vendor, Payroll and Other Warrants. Allocation is based on number of warrants handled for each department, number of employees per department receiving service and time sheet documentation submitted to the Auditor s office. Allowable costs for the Treasurer's office include vendor, payroll and welfare warrant costs. Unallowable costs are taxes and other general government. 1.3

12 Purchasing The Purchasing Department is a division of Public Works and provides centralized purchasing functions for the county and other government entities. The functions deemed of service to other county departments are Purchasing, Telecommunications, and Fixed Assets. Costs are allocated utilizing number of purchase orders for general Purchasing functions; number of land lines for Telecommunications; and direct hours for Fixed Assets acquisition as allocation bases along with timesheet documentation submitted to the Auditor s office. County Counsel The County Counsel serves as the chief civil law lawyer for the County in accordance with the duties prescribed by State and local ordinance. County Counsel attends all meetings of the Board of Supervisors, the County Planning Commission, the Local Agency Formation Commission, and the Assessment Appeals Board. County Counsel represents the Public Guardian in establishing and renewing conservatorship and the Child Protective Services Division of the Human Services Department in juvenile court proceedings. The department provides legal opinions to County departments and special districts. Allowable costs for the department are services to County departments. Unallowable costs are County Liability services performed for the County. Costs are allocated based on percentage of salary for services rendered calculated from time sheet documents submitted to the Auditor s office. Personnel The Personnel Department is responsible for all personnel functions including labor relations; recruitment and certification for selection; review of and compliance with non-discrimination laws; health insurance and benefit administration; classification and salary analysis; administration of personnel rules and regulations; deferred compensation administration; unemployment insurance administration; risk management; and a variety of other compliance programs relating to personnel which are mandated by law. Costs are allocated based on the number of employees assigned to each department. Building Maintenance Building Maintenance is a division of the Public Works Department. The Building Maintenance Department is responsible for maintaining all of the County s facilities including property repairs and alterations to County facilities; custodial services; landscaping and grounds; and the general servicing of equipment. Functional areas in the cost plan are Maintenance, Grounds, Custodial and Administrative. Allocations of costs are Direct Identified costs based on time sheet documentation provided to the Auditor s office by the department. Central Services Central Services is responsible for providing mail and printing and copying services to County departments. The Central Services Department is a division of the Public Works Department. The mailing function is staffed by fulltime employees who are responsible for the daily collection and posting of outgoing mail and distribution of incoming mail. Postal costs for each County department are billed monthly by the Central Services Department. Mail service costs are allocated by Postage Direct Identified billings and time sheet documentation provided to the Auditor s office. The Printing function is responsible for the printing needs of County departments. Service is also provided to other governmental agencies. Printing costs are directly billed to each department receiving service by the Central Services Department. The hourly billing rates for printing are prepared utilizing time sheet documentation and actual costs. Allocation of overhead costs for printing is based on Direct Identified billings. Copy Services are available and costs are billed based on cost of paper and hourly rates. The second allocation for Copy Services is based on the number of copies per department and time sheet documentation. Central Services is also responsible for overseeing the maintenance of the various photocopiers leased by the County. Copier Rent/Supplies allocation base is Direct Identified billings prepared by the Central Services Department from actual costs for copier equipment rental and supplies. Overhead costs for this function are allocated utilizing time sheet documentation provided to the Auditor s office. 1.4

13 OTHER COSTS Costs which are not identified with any of the service departments listed above but are eligible for allocation are categorized as Other Costs. These include Building Use Allowance, Equipment Use Allowance, Insurance, and External Audit Costs. Building Use Allowance-The Building Allowance is a method of providing compensation for the use of buildings and improvements in lieu of depreciation. The allowance is computed at an annual rate of two percent (2%, 50-year life) of acquisition cost. Equipment Use Allowance-The Equipment Use Allowance is a method of providing compensation for the use of equipment in lieu of depreciation. The allowance is computed at an annual rate of six and two-thirds percent (6 2/3%, 15-year life) of acquisition cost. The fixed asset threshold is $5,000; all other items are expensed. Insurance-Sutter County is self-insured for general, automobile, and umbrella liability insurance coverage. The County purchases insurance for Worker s Compensation, malpractice, contractors equipment, property, employees' bond, vehicle physical damage on lease-purchased fire trucks, and airport liability. External Audit-The External Audit is performed for the County by an independent auditing firm on an annual basis. The allocation of the independent auditor s charges is based on the number of warrants produced for each department in the County and any Direct Identified charges to departments as billed by the auditing firm. Internal Service Funds (ISF) Sutter County has four Internal Service Funds: Fleet Management Information Technology Liability Insurance Workers Compensation Insurance Fleet Management provides preventative maintenance, repairs and management services for all County vehicles and equipment. The fund is operated by the Fleet and Purchasing Division of the Public Works Department. The principal user of Fleet Management's services is the Road Department. Services are also provided to other local agencies or municipalities. Fleet Management's billing system directly charges user departments for their share of labor, parts and overhead. The Information Technology department is responsible for the overall management of computer hardware and software; feasibility and evaluation studies necessary for acquisition of potential new applications; system development activities; computer operations activities; and micro computer related activities. Service provided includes: the processing of County accounting ledgers; payroll warrants; maintenance of the accounting systems; preparation of the tax assessment roll and printing of tax bills; tax apportionments; inventory control of fixed assets; personnel records; cataloging of audiovisual materials; voter registration; mental health patient statistics; Health Department statistics; engineering calculations; welfare and vendor warrants; and budgetary worksheets. The department also provides service to other governmental agencies when it does not impede the processing of County applications. Costs for this department are allocated by Direct Identified billings prepared by Information Technology calculated utilizing Robot/CPA System Usage software program which tracks jobs by CPU Minute Time, Printer Mount, Sign-On Time, Interactive Transactions, and Telecommunication Gets and Puts. This is the department s first year as an ISF. Liability Insurance ISF and Workers' Compensation ISF are both managed by the county s Personnel Department. The ISFs allocate costs through their own allocation plans and these costs are billed to departments. For the service departments in this plan the insurance costs are a component of expenditures as reflected in the Auditor- Controller's general ledger. Additional information about the self-insurance ISFs can be found in the Self- Insurance data sheets found in the back pages of this plan. OPERATING DEPARTMENTS The operating departments are listed on the allocation schedules which follow. Departments are numbered 1 through 61. Service departments 1 through 8 allocate costs to operating departments 9 through

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15 COST PLAN ESTIMATE OF CLAIMABLE COSTS ROLL FORWARD COMPUTATION SUMMARY OF SERVICE DEPARTMENT ALLOCATIONS AND OTHER COSTS

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17 EXHIBIT 2A. SUTTER COUNTY COST PLAN ESTIMATE FOR USE IN FISCAL YEAR 2004 DEPT. NO. DEPARTMENT NAME ACTUAL TOTAL ALLOCATION CARRY 2003/2004 TOTAL 01/02 FORWARD CLAIMABLE COSTS COSTS ALLOCATION TO COUNTY DEPARTMENTS ($) ($) ($) Board of Supervisors 77,506 52, , Clerk of the Board 6, , Assessor 73,562 (19,080) 54, Revenue Collection 12,960 (332) 12, Elections 29, , Sheriff-Communications 51,118 2,087 53, Public Works 69,268 26,777 96, Water Resources 18,769 (12,558) 6, Sheriff's Court Bailiffs 14,476 4,920 19, District Attorney-Criminal 57,367 (6,200) 51, Public Defender 2, , Child Support Services 252, , , Consolidated Courts 17, , Sheriff-Coroner 382,463 56, , Sheriff-Boat Patrol 17,207 4,241 21, Sheriff-Live Oak Contract 25,628 2,870 28, Sheriff-County Jail 380,236 38, , Anti-Drug Abuse Enforcement 4,462 (143) 4, Probation 104,948 10, , Victim-Witness Assistance 26,650 17,190 43, Fire/Emergency Srvs/Haz Mat 19,830 (6,215) 13, Agricultural Commissioner 113,257 (2,491) 110, Community Srvs Dept. Wide 73,070 51, , Community Srvs Bldg Inspectn 8,087 (4,041) 4, / Community Srvs Planning 126,911 48, , Community Srvs Environ Hlth 22,636 (1,847) 20, Community Srvs Animal Cntrl 21,276 (11,487) 9, Recorder 44,930 (793) 44, Pub. Guardian/Conservator 8,259 4,008 12, County Clerk 4,838 (988) 3, Road 69,552 (20,304) 49, County Airport 28,341 (6,048) 22, Transportation Development 37 (4) Mental Health 589, , , Health 306,980 23, , Human Services Admin 69,081 62, , Family Intervention Team 5,678 2,461 8, Welfare 565,300 79, , County Library 158,307 39, , Bi-County Farm Advisor 33,477 2,466 35, Parks and Recreation 51,695 (16,795) 34, Community Memorial Museum 88,761 53, , Vets Memorial Community Bldg 52,636 (42,706) 9, Trial Court Agency 240,751 (6,868) 233, Children & Families First Comm 3, , Fleet Management ISF 43,083 11,087 54, Information Technology ISF 72,293 15,503 87, Liability Insurance ISF 16,224 (29,778) (13,553) Workers' Comp. Ins. ISF 7,436 (986) 6, County Service Area G 11, , County Service Area F 30,297 3,368 33, County Service Area C 1,316 (2,522) (1,206) County Service Area D 1,143 (1,326) (184) Superintendent of Schools 49,394 (25,114) 24,280 VARIOUS 63. All Other Departments 22,714 (58,586) (35,872) 64. Unallowable 2,855 (35,400) (32,546) 65. Non-County Agencies 64,990 56, ,541 TOTAL ALLOCATION 4,654, ,624 5,219,199 Please refer to Exhibit 2C. for the detailed allocations to each department listed above. 2.1

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19 EXHIBIT 2B. SUTTER COUNTY COST PLAN CARRY FORWARD COMPUTATION, YEAR ENDED JUNE 30, 2002 DEPT. NO. DEPARTMENT NAME ACTUAL ESTIMATE DIFFERENCE ALLOCATION BASED ON ADJUSTMENTS AMOUNT TO TOTAL 01/02 99/00 FOR NEW CARRY COSTS ACTUAL COSTS* DEPARTMENTS FORWARD ALLOCATION TO COUNTY DEPARTMENTS ($) ($) ($) ($) Board of Supervisors 77,506 25, , Clerk of the Board 6,086 5, Assessor 73,562 92,642 0 (19,080) Revenue Collection 12,960 13,292 0 (332) Elections 29,640 29, Sheriff-Communications 51,118 49, , Public Works 69,268 42, , Water Resources 18,769 31,327 0 (12,558) Sheriff's Court Bailiffs 14,476 9, , District Attorney-Criminal 57,367 63,567 0 (6,200) Public Defender 2,663 2, Child Support Services 252, , , Consolidated Courts 17,111 16, Sheriff-Coroner 382, , , Sheriff-Boat Patrol 17,207 12, , Sheriff-Live Oak Contract 25,628 22, , Sheriff-County Jail 380, , , Anti-Drug Abuse Enforcement 4,462 4,605 0 (143) Probation 104,948 94, , Victim-Witness Assistance 26,650 9, , Fire/Emergency Srvs/Haz Mat 19,830 26,045 0 (6,215) Agricultural Commissioner 113, ,748 0 (2,491) Community Srvs Dept. Wide 73,070 21, , Community Srvs Bldg Inspectn 8,087 12,128 0 (4,041) / Community Srvs Planning 126,911 78, , Community Srvs Environ Hlth 22,636 24,483 0 (1,847) Community Srvs Animal Cntrl 21,276 32,763 0 (11,487) Recorder 44,930 45,723 0 (793) Pub. Guardian/Conservator 8,259 4, , County Clerk 4,838 5,826 0 (988) Road 69,552 89,856 0 (20,304) County Airport 28,341 34,389 0 (6,048) Transportation Development (4) Mental Health 589, , , Health 306, , , Human Services Admin 69,081 7, , Family Intervention Team 5,678 3, , Welfare 565, , , County Library 158, , , Bi-County Farm Advisor 33,477 31, , Parks and Recreation 51,695 68,490 0 (16,795) Community Memorial Museum 88,761 35, , Vets Memorial Community Bldg 52,636 95,342 0 (42,706) Trial Court Agency 240, ,619 0 (6,868) Children & Families First Comm 3, , Fleet Management ISF 43,083 31, , Information Technology ISF 72,293 56, , Liability Insurance ISF 16,224 46,002 0 (29,778) Workers' Comp. Ins. ISF 7,436 8,422 0 (986) County Service Area G 11, , County Service Area F 30,297 26, , County Service Area C 1,316 3,838 0 (2,522) County Service Area D 1,143 2,469 0 (1,326) Superintendent of Schools 49,394 74,508 0 (25,114) VARIOUS 63. All Other Departments 22,714 81,300 0 (58,586) 64. Unallowable 2,855 38,255 0 (35,400) 65. Non-County Agencies 64,990 8, ,552 TOTAL CARRY FORWARD ALLOCATION 4,654,575 4,075,005 14, ,624 * Approved in 2001/02 Cost Plan may include rounding adjustments to reconcile to the total 1999/00 Actual Costs. Information Technology fund 0081 Adjustment from Schedule 2A of 2001/02 Cost Plan applied to 1999/00 Actual Costs. 2.3

20 EXHIBIT 2C. SUTTER COUNTY COUNTYWIDE COST PLAN SUMMARY FOR THE YEAR ENDED JUNE 30, 2002 ALLOCATION FROM SERVICE DEPARTMENTS/OTHER COST CENTERS DEPT. NO. DEPARTMENT NAME COUNTY AUDITOR- TREASURER- PERSONNEL PURCHASING ADMINISTRATOR CONTROLLER TAX COLLECTOR DEPARTMENT ALLOCATION TO COUNTY DEPARTMENTS ($) ($) ($) ($) ($) Board of Supervisors 1,754 2, , Clerk of the Board , Assessor 8,504 11, ,552 1, Revenue Collection 1,080 4, , Elections 1,544 3, , Sheriff-Communications 6,890 9, ,980 1, Public Works 2,624 3, ,182 6, Water Resources 5,837 1, , Sheriff's Court Bailiffs 2,933 3, , District Attorney-Criminal 6,637 12, ,578 2, Public Defender 379 1, Child Support Services 21, ,040 9,154 33,701 1, Consolidated Courts 0 1, Sheriff-Coroner 18,986 27, ,257 15, Sheriff-Boat Patrol 1,431 2, , Sheriff-Live Oak Contract 2,540 3, ,048 1, Sheriff-County Jail 19,491 31, , Anti-Drug Abuse Enforcement 1,095 1, , Probation 12,433 16, ,814 5, Victim-Witness Assistance 1,095 1, , Fire/Emergency Srvs/Haz Mat 1,123 2, , Agricultural Commissioner 8,742 14, ,932 1, Community Srvs Dept. Wide 3,648 3, ,814 4, Community Srvs Bldg Inspectn 1,095 2, , / Community Srvs Planning 53,104 5, , Community Srvs Environ Hlth 2,189 4, , Community Srvs Animal Cntrl 1,965 4, ,131 1, Recorder 1,473 2, , Pub. Guardian/Conservator 1,473 1, ,348 1, County Clerk 744 1, , Road 12,258 20, ,169 4, County Airport 365 1, Transportation Development Mental Health 53,857 92,721 1,387 85,830 20, Health 24,206 43, ,576 6, Human Services Admin 31,247 2, ,639 6, Family Intervention Team 1,459 1, , Welfare 52, ,293 13,254 83,683 12, County Library 11,394 13, , Bi-County Farm Advisor 898 1, , Parks and Recreation 0 1, Community Memorial Museum 1,544 1, , Vets Memorial Community Bldg 0 1, Trial Court Agency 16,488 46, Children & Families First Comm 86 1, , Fleet Management ISF 3,662 21, ,837 7, Information Technology ISF 9,063 16, , Liability Insurance ISF 0 1, Workers' Comp. Ins. ISF 505 5, County Service Area G 11, County Service Area F 5,571 13, ,878 1, County Service Area C 0 1, County Service Area D 0 1, Superintendent of Schools , VARIOUS 63. All Other Departments 0 9, , Unallowable Non-County Agencies 13,708 15,709 1, ,277 TOTAL ALLOCATION 443, ,952 47, , ,

21 EXHIBIT 2C. SUTTER COUNTY COUNTYWIDE COST PLAN SUMMARY, CONTINUED ALLOCATION FROM SERVICE DEPARTMENTS/OTHER COST CENTERS DEPT. NO DEPARTMENT NAME BUILDING CENTRAL COUNTY OTHER TOTAL 01/02 MAINTENANCE SERVICES COUNSEL COSTS COSTS ($) ($) ($) ($) ($) Board of Supervisors 55, ,615 77, Clerk of the Board 2, ,158 6, Assessor 25,534 5,081 1,970 5,674 73, Revenue Collection 1,696 1, ,364 12, Elections 9,535 1, ,214 29, Sheriff-Communications 0 (46) 0 22,711 51, Public Works 45, ,540 69, Water Resources ,672 18, Sheriff's Court Bailiffs 2, , District Attorney-Criminal 21, ,553 57, Public Defender , Child Support Services 43,709 12, , , Consolidated Courts ,735 17, Sheriff-Coroner 127,606 1,794 47, , , Sheriff-Boat Patrol ,543 17, Sheriff-Live Oak Contract ,488 25, Sheriff-County Jail 146, , , Anti-Drug Abuse Enforcement , Probation 32, , , Victim-Witness Assistance 21, , Fire/Emergency Srvs/Haz Mat 3, ,756 19, Agricultural Commissioner 47, , , Community Srvs Dept. Wide 44,934 1, ,714 73, Community Srvs Bldg Inspectn 1, , / Community Srvs Planning 11, ,253 6, , Community Srvs Environ Hlth 7, ,179 22, Community Srvs Animal Cntrl 5,470 1, ,135 21, Recorder 27,746 2, ,600 44, Pub. Guardian/Conservator ,446 8, County Clerk , Road 9, ,311 69, County Airport 6, ,071 28, Transportation Development Mental Health 279,303 2, , , Health 129,242 3, , , Human Services Admin 24, ,662 69, Family Intervention Team , Welfare 221,021 18,013 43,229 19, , County Library 92, , , Bi-County Farm Advisor 16, ,586 33, Parks and Recreation 49, , Community Memorial Museum 80, ,946 88, Vets Memorial Community Bldg 33,238 (8) 0 17,992 52, Trial Court Agency 166,897 7, , , Children & Families First Comm 0 (2) , Fleet Management ISF 4, , Information Technology ISF 31, ,641 72, Liability Insurance ISF , , Workers' Comp. Ins. ISF 0 (9) 0 8 7, County Service Area G , County Service Area F , County Service Area C , County Service Area D , Superintendent of Schools 25, ,525 49,394 VARIOUS 63. All Other Departments 3, ,093 22, Unallowable ,714 2, Non-County Billings , ,990 TOTAL ALLOCATION 1,863,248 67, , ,039 4,654,

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23 DETAIL OF SERVICE DEPARTMENT COST ALLOCATIONS ALLOCATION TO SERVICE DEPARTMENTS FROM SERVICE DEPARTMENTS (Amount to be Reallocated)

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25 (THIS PAGE INTENTIONALLY LEFT BLANK) Exhibit 3A. Cost Allocation, Sutter County Administrator s Office begins on page 3.2

26 EXHIBIT 3A. COST ALLOCATION, SUTTER COUNTY ADMINISTRATOR'S OFFICE, YEAR ENDED JUNE 30, 2002 PERSONNEL/BUDGET PREPARATION DEPT. NO. DEPARTMENT NAME ALLOCATION FIRST SECOND TOTAL BASE ALLOCATION ALLOCATION ALLOCATED (# EMPLOYEES) ($) ($) ($) County Administrator 6 1,588 N/A 1, Auditor-Controller 12 3,013 N/A 3, Treasurer-Tax Collector 6 1,492 N/A 1, Purchasing N/A County Counsel 7 1,675 N/A 1, Personnel 8 2,069 N/A 2, Building Maintenance 29 7,354 N/A 7, Central Services 4 1,011 N/A 1, Board of Supervisors 5 1, , Clerk of the Board Assessor 23 5, , Revenue Collection Elections 4 1, , Sheriff-Communications 19 4, , Public Works 7 1, , Water Resources , Sheriff's Court Bailiffs 8 2, , District Attorney-Criminal 18 4, , Public Defender Child Support Services 58 14,505 1,684 16, Consolidated Courts Sheriff-Coroner 52 13,023 1,512 14, Sheriff-Boat Patrol , Sheriff-Live Oak Contract 7 1, , Sheriff-County Jail 53 13,370 1,552 14, Anti-Drug Abuse Enforcement Probation 34 8, , Victim-Witness Assistance Fire/Emergency Srvs/Haz Mat Agricultural Commissioner 24 5, , Community Srvs Dept. Wide 10 2, , Community Srvs Bldg Inspectn / Community Srvs Planning 8 2, , Community Srvs Environ Hlth 6 1, , Community Srvs Animal Cntrl 5 1, , Recorder 4 1, , Pub. Guardian/Conservator 4 1, , County Clerk Road 28 6, , County Airport Transportation Development Mental Health ,942 4,289 41, Health 66 16,604 1,928 18, Human Services Admin 5 1, , Family Intervention Team 4 1, , Welfare ,018 4,182 40, County Library 31 7, , Bi-County Farm Advisor Parks and Recreation Community Memorial Museum 4 1, , Vets Memorial Community Bldg Trial Court Agency 45 11,310 1,313 12, Children & Families First Comm Fleet Management ISF 10 2, , Information Technology ISF 19 4, , Liability Insurance ISF Workers' Comp. Ins. ISF County Service Area G County Service Area F 15 3, , County Service Area C County Service Area D Superintendent of Schools VARIOUS 63. All Other Departments Unallowable Non-County Agencies TOTAL (First Allocation Base) ,448 N/A 270,662 LESS: Service Dept., No N/A N/A 18,683 TOTAL (Second Allocation Base) ,448 26, ,

27 EXHIBIT 3A. COST ALLOCATION, SUTTER COUNTY ADMINISTRATOR'S OFFICE, YEAR ENDED JUNE 30, 2002, CONTINUED DEPARTMENTAL ASSISTANCE SUMMARY DEPT. DEPARTMENT NAME ALLOCATION FIRST SECOND DIRECT FIRST SECOND TOTAL NET NO. BASE ALLOC ALLOC IDENTIFIED ALLOC ALLOC ALLOC TOTAL (# EES) ($) ($) (% SALARIES) ($) ($) ($) ALLOCATED County Administrator N/A 0 0 N/A 486 2, Auditor-Controller N/A 0 0 N/A 923 3, Treasurer-Tax Collector N/A 0 0 N/A 457 1, Purchasing N/A 0 0 N/A County Counsel N/A 0 0 N/A 513 2, Personnel N/A 0 0 N/A 634 2, Building Maintenance 29 2,252 N/A 0 0 N/A 2,252 9, Central Services N/A 0 0 N/A 309 1, Board of Supervisors , Clerk of the Board Assessor 23 1, ,993 8, Revenue Collection , Elections , Sheriff-Communications 19 1, ,615 6, Public Works , Water Resources , ,806 5, Sheriff's Court Bailiffs , District Attorney-Criminal 18 1, ,556 6, Public Defender Child Support Services 58 4, ,957 21, Consolidated Courts Sheriff-Coroner 52 3, ,451 18, Sheriff-Boat Patrol , Sheriff-Live Oak Contract , Sheriff-County Jail 53 4, ,569 19, Anti-Drug Abuse Enforcement , Probation 34 2, ,915 12, Victim-Witness Assistance , Fire/Emergency Srvs/Haz Mat , Agricultural Commissioner 24 1, ,049 8, Community Srvs Dept. Wide , Community Srvs Bldg Inspectn , / Community Srvs Planning ,320 4,860 50,866 53, Community Srvs Environ Hlth , Community Srvs Animal Cntrl , Recorder , Pub. Guardian/Conservator , County Clerk Road 28 2, , ,491 12, County Airport Transportation Development Mental Health ,312 1, ,625 53, Health 66 5, ,674 24, Human Services Admin ,725 2,866 29,980 31, Family Intervention Team , Welfare ,029 1, ,620 52, County Library 31 2, ,671 11, Bi-County Farm Advisor Parks and Recreation Community Memorial Museum , Vets Memorial Community Bldg Trial Court Agency 45 3, ,865 16, Children & Families First Comm Fleet Management ISF , Information Technology ISF 19 1, , ,809 9, Liability Insurance ISF Workers' Comp. Ins. ISF County Service Area G ,710 1,148 11,858 11, County Service Area F 15 1, ,306 5, County Service Area C County Service Area D Superintendent of Schools VARIOUS 63. All Other Departments Unallowable Non-County Agencies ,380 1,328 13,708 13,708 TOTAL (First Allocation Base) ,928 N/A ,368 N/A 197, ,077 LESS: Service Dept., No N/A N/A 0.00 N/A N/A 5,721 24,404 TOTAL (Second Allocation Base) ,928 8, ,368 11, , ,

28 EXHIBIT 3B. COST ALLOCATION, SUTTER COUNTY AUDITOR-CONTROLLER, YEAR ENDED JUNE 30, 2002 DEPARTMENTAL ACCOUNTING PAYROLL ACCOUNTING DEPT. DEPARTMENT NAME ALLOCATION FIRST SECOND TOTAL ALLOC. FIRST SECOND TOTAL NO. BASE ALLOC ALLOC ALLOC BASE ALLOC ALLOC ALLOC ($ ADJ EXP) ($) ($) ($) (# EES) ($) ($) ($) County Administrator 543,158 2,744 N/A 2, ,140 N/A 1, Auditor-Controller 659,861 3,333 N/A 3, ,163 N/A 2, Treasurer-Tax Collector 318,828 1,611 N/A 1, ,071 N/A 1, Purchasing 193, N/A N/A County Counsel 624,740 3,156 N/A 3, ,203 N/A 1, Personnel 420,886 2,126 N/A 2, ,486 N/A 1, Building Maintenance 1,697,571 8,576 N/A 8, ,280 N/A 5, Central Services 114, N/A N/A Board of Supervisors 216,244 1, , Clerk of the Board 89, Assessor 1,240,715 6, , , , Revenue Collection 116, Elections 341,031 1, , Sheriff-Communications 993,183 5, , , , Public Works 361,314 1, , , , Water Resources 202,412 1, , Sheriff's Court Bailiffs 309,086 1, , , , District Attorney-Criminal 1,346,830 6, , , , Public Defender 84, Child Support Services 2,861,268 14, , , , Consolidated Courts 179, Sheriff-Coroner 2,979,514 15, , , , Sheriff-Boat Patrol 211,515 1, , Sheriff-Live Oak Contract 423,590 2, , , , Sheriff-County Jail 3,307,357 16, , , , Anti-Drug Abuse Enforcement 199,336 1, , Probation 1,678,355 8, , , , Victim-Witness Assistance 129, Fire/Emergency Srvs/Haz Mat 240,747 1, , Agricultural Commissioner 1,612,041 8, , , , Community Srvs Dept. Wide 96, , , Community Srvs Bldg Inspectn 292,090 1, , /233. Community Srvs Planning 661,319 3, , , , Community Srvs Environ Hlth 523,593 2, , , , Community Srvs Animal Cntrl 291,618 1, , , Recorder 253,584 1, , Pub. Guardian/Conservator 125, County Clerk 118, Road 2,287,864 11, , , , County Airport 160, Transportation Development Mental Health 10,240,612 51,733 2,299 54, ,526 1,241 27, Health 4,424,709 22, , , , Human Services Admin 310,394 1, , Family Intervention Team 157, Welfare 7,561,732 38,200 1,698 39, ,863 1,210 27, County Library 960,758 4, , , , Bi-County Farm Advisor 116, Parks and Recreation 109, Community Memorial Museum 113, Vets Memorial Community Bldg 126, Trial Court Agency 3,321,390 16, , , , Children & Families First Comm 141, Fleet Management ISF 865,051 4, , , , Information Technology ISF 2,148,387 10, , , , Liability Insurance ISF 194, , Workers' Comp. Ins. ISF 1,035,184 5, , County Service Area G 5, County Service Area F 1,109,748 5, , , , County Service Area C 68, County Service Area D 68, Superintendent of Schools VARIOUS 63. All Other Departments 1,096,506 5, , Unallowable Non-County Agencies , ,556 TOTAL (First Allocation Base) 62,683, ,661 N/A 329,707 1, ,740 N/A 189,612 LESS: Service Dept., No ,573,116 23,102 N/A 23, ,415 N/A 13,415 TOTAL (Second Allocation Base) 58,110, ,559 13, , ,325 7, ,

29 EXHIBIT 3B. COST ALLOCATION, SUTTER COUNTY AUDITOR-CONTROLLER, YEAR ENDED JUNE 30, 2002, CONTINUED CLAIMS ACCOUNTING DIRECT IDENTIFIED ALLOCATED DEPT. DEPARTMENT NAME ALLOC. FIRST SECOND TOTAL DIRECT SECOND TOTAL ALL NO. BASE ALLOCATION ALLOCATION ALLOC IDENTIFIED ALLOC ALLOC COSTS (# WARRANTS) ($) ($) ($) ($) ($) ($) ($) County Administrator N/A N/A 0 4, Auditor-Controller N/A N/A 0 5, Treasurer-Tax Collector 951 2,469 N/A 2,469 0 N/A 0 5, Purchasing N/A N/A 0 1, County Counsel N/A N/A 0 4, Personnel N/A N/A 0 4, Building Maintenance 2,602 6,756 N/A 6,756 0 N/A 0 20, Central Services N/A N/A 0 2, Board of Supervisors , Clerk of the Board Assessor , Revenue Collection 1,105 2, , , Elections , Sheriff-Communications , Public Works , Water Resources , Sheriff's Court Bailiffs , District Attorney-Criminal 687 1, , , Public Defender , Child Support Services 35,568 92,349 3,691 96, , Consolidated Courts , Sheriff-Coroner 847 2, , , Sheriff-Boat Patrol , Sheriff-Live Oak Contract , Sheriff-County Jail 1,422 3, , , Anti-Drug Abuse Enforcement , Probation 548 1, , , Victim-Witness Assistance , Fire/Emergency Srvs/Haz Mat , Agricultural Commissioner 438 1, , , Community Srvs Dept. Wide , Community Srvs Bldg Inspectn , /2433. Community Srvs Planning , Community Srvs Environ Hlth , Community Srvs Animal Cntrl 604 1, , , Recorder , Pub. Guardian/Conservator , County Clerk , Road 1,241 3, , , County Airport , Transportation Development Mental Health 4,045 10, , , Health 2,697 7, , , Human Services Admin , Family Intervention Team , Welfare 10,965 28,470 1,138 29,608 4, , , County Library 919 2, , , Bi-County Farm Advisor , Parks and Recreation , Community Memorial Museum , Vets Memorial Community Bldg , Trial Court Agency 2,698 7, ,285 12, ,907 46, Children & Families First Comm , Fleet Management ISF 1,768 4, ,774 9, ,864 21, Information Technology ISF 520 1, , , Liability Insurance ISF , Workers' Comp. Ins. ISF , County Service Area G County Service Area F 1,678 4, , , County Service Area C , County Service Area D , Superintendent of Schools VARIOUS63. All Other Departments 1,043 2, , , Unallowable Non-County Agencies 3,760 9, , ,709 TOTAL (First Allocation Base) 82, ,438 N/A 221,459 26,012 N/A 27, ,265 LESS: Service Dept., No ,928 12,795 N/A 12,795 0 N/A 0 49,312 TOTAL (Second Allocation Base) 77, ,643 8, ,664 26,012 1,474 27, ,

30 EXHIBIT 3C. COST ALLOCATION, TREASURER-TAX COLLECTOR, YEAR ENDED JUNE 30, 2002 VENDOR WARRANT COSTS DEPT. NO. DEPARTMENT NAME ALLOC. FIRST SECOND TOTAL BASE (#) ALLOCATION ALLOCATION ALLOCATED (WARRANTS) ($) ($) ($) County Administrator N/A Auditor-Controller N/A Treasurer-Tax Collector N/A Purchasing N/A County Counsel N/A Personnel N/A Building Maintenance 2, N/A Central Services N/A Board of Supervisors Clerk of the Board Assessor Revenue Collection 1, Elections Sheriff-Communications Public Works Water Resources Sheriff's Court Bailiffs District Attorney-Criminal Public Defender Child Support Services 35,568 8, , Consolidated Courts Sheriff-Coroner Sheriff-Boat Patrol Sheriff-Live Oak Contract Sheriff-County Jail 1, Anti-Drug Abuse Enforcement Probation Victim-Witness Assistance Fire/Emergency Srvs/Haz Mat Agricultural Commissioner Community Srvs Dept. Wide Community Srvs Bldg Inspectn / Community Srvs Planning Community Srvs Environ Hlth Community Srvs Animal Cntrl Recorder Pub. Guardian/Conservator County Clerk Road 1, County Airport Transportation Development Mental Health 4, , Health 2, Human Services Admin Family Intervention Team Welfare 10,965 2, , County Library Bi-County Farm Advisor Parks and Recreation Community Memorial Museum Vets Memorial Community Bldg Trial Court Agency 2, Children & Families First Comm Fleet Management ISF 1, Information Technology ISF Liability Insurance ISF Workers' Comp. Ins. ISF County Service Area G County Service Area F 1, County Service Area C County Service Area D Superintendent of Schools VARIOUS 63. All Other Departments 1, Unallowable Non-County Agencies 3, TOTAL (First Allocation Base) 82,205 18,872 N/A 20,710 LESS: Service Dept., No ,928 1,131 N/A 1,131 TOTAL (Second Allocation Base) 77,277 17,740 1,839 19,