MONTEREY COUNTY COST ALLOCATION PLAN

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

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

MONTEREY COUNTY AUDITOR - CONTROLLER (831)755-5040 FAX (831)755-50118 P.O.IIOX380 SAUHAS,CALIFORNIA 83902 MICHAEL J. MILLER, CAr\ CISA AU ALFRED R. FRIEDRICH,CGFM ASSIS'Wn'AJOI1t)A.O()Nl'IO.lER COUNTYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR THE YEAR ENDING JUNE 30,2016 CERTIFICATION OF COUNTYWIDE COST ALLOCATION PLAN l hereby certify, as the responsible official of Monterey County, California, that the infonnation contained in this Central Service Cost Allocation Plan for the fiscal year ended June 30,2016 is correct and was prepared in accordance with the policies and procedures contained in Federal Management Circular A-87, "Cost Principles for State and Local Governments". I further certify that; (1) the costs contained herein were incurred by and are legal obligations of Monterey County and are allowable under the governing cost principles;(2) the same costs that have been treated as indirect costs have not been claimed as direct costs; (3) similar types of costs have been accorded consistent accounting treatment regardless of the source of funds; and (4) the infonnation provided by the County which was used as a basis for acceptance of the amounts agreed to herein was not subsequently found to be materially inaccurate. April 02, 2015 Michael J. Mt er, CPA, CISA Auditor-Controller

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

COST EXHIBIT EXHIBIT A Page 1 of 2 Information Resource Mgmt. External Administrative Technology Agency Service Other Service Total Net Roll Total Overheads Management Service Depts. Departments Departments Allocation Forward Adjustments Allocation OPERATING DEPARTMENTS Board of Supervisors $ 80,309 $ 34,795 $ 4,097 $ 171,007 $ 77,199 $ 367,407 $ (29,660) $ - $ 337,747 Office of Emergency Services 30,901 9,716 7,816 39,500 18,875 106,808 4,421-111,229 Economic Development 9,128 28,248 2,310 44,844 78,792 163,322 4,279-167,601 Assessor 109,924 62,972 9,800 186,412 59,493 428,601 52,842-481,443 Clerk/Recorder 204,659 30,431 20,739 89,938 49,473 395,240 105,009-500,249 Grand Jury 2,895 386 180 10,248 3,734 17,443 (5,834) - 11,609 Enterprise Risk 9 269 - - 195 473 - - 473 Assessment Appeals Board - 582-85 24,115 24,782 1,275-26,056 Clerk of the Board 19,754 8,271 2,575 50,011 18,752 99,363 (14,394) - 84,969 Elections 4,689 35,095 3,916 1,971 49,916 95,587 (24,802) - 70,785 Emergency Communications 73,934 109,884 130,540 59,441 104,396 478,195 40,353-518,548 District Attorney 338,462 230,892 55,139 361,727 164,003 1,150,223 205,815-1,356,038 Child Support Services 1,735 147,680 24,202 6,815 112,971 293,403 19,737-313,140 Public Defender 71,355 94,970 10,194 77,702 107,594 361,815 54,208-416,023 Coroner 36,018 19,640 16,235 59,836 12,427 144,156 29,386-173,542 Sheriff's Correctional Division 375,549 381,368 41,670 1,329,010 260,738 2,388,335 (294,532) - 2,093,803 Sheriff 897,637 502,638 263,127 853,912 479,818 2,997,132 698,166-3,695,298 Juvenile Hall 288,919 239,200 8,683 87,795 159,070 783,667 (136,442) - 647,225 Probation 106,902 261,333 49,382 252,147 229,766 899,530 212,737-1,112,267 Agricultural Commissioner 279,087 127,198 34,206 55,192 70,236 565,919 (56,362) - 509,557 Produce Inspection 590 7,891 1,716 181 1,736 12,114 1,103-13,217 Building Services 155,102 54,045 982 281,391 77,030 568,550 (49,288) - 519,262 Planning 98,747 57,554 5,015 305,628 429,367 896,311 (15,469) - 880,842 Animal Services 79,909 33,532 7,964 37,201 1,026 159,632 (19,456) - 140,176 Primary Health Care 39,971 385,975 51,457 40,218 253,351 770,972 102,492-873,464 Emergency Medical Services 20,262 19,994 27,228 2,328 13,805 83,617 15,926-99,543 Environmental Health 142,132 110,436 16,974 14,117 27,817 311,476 (14,160) - 297,316 Public Guardian/Administrator 11,516 20,253 1,604 29,144 66,102 128,619 72,697-201,316 Children's Medical Services 2,433 73,127 12,800 4,537 49,163 142,060 3,038-145,098 Health 419,487 292,239 54,108 58,287 340,772 1,164,893 (106,300) - 1,058,593 Military & Veterans' Services 1,208 13,120 2,413 12,830 10,644 40,215 10,583-50,798 Social Services 45,420 1,062,257 320,085 157,175 1,282,352 2,867,289 342,650-3,209,939 Area Agency on Aging 342 16,760 - - 10,043 27,145 (9,830) - 17,315 Agricultural Cooperative Extension 16,689 10,374 534 8,418 4,007 40,022 2,124-42,146 Parks 123,136 70,630 9,273 94,897 191,949 489,885 130,595-620,480 Total Operating Departments $ 4,088,809 $ 4,553,753 $ 1,196,964 $ 4,783,945 $ 4,840,726 $ 19,464,197 $ 1,332,909 $ - $ 20,797,106 1

COST EXHIBIT EXHIBIT A Page 2 of 2 Information Resource Mgmt. External Administrative Technology Agency Service Other Service Total Net Roll Total Overheads Management Service Depts. Departments Departments Allocation Forward Adjustments Allocation NON-GENERAL FUND Roads & Bridges $ 85,446 $ 276,094 $ 40,607 $ 644,922 $ 353,997 $ 1,401,066 $ 214,641 $ - $ 1,615,707 County Library 203,169 137,037 56,190 358,886 114,946 870,228 75,525-945,753 IHSS PA-Administration 144 5,132 - - 3,712 8,988 1,937-10,925 Fish & Game Propagation 5 7-5 119 136 (58) - 78 Office for Employment Training 1,707 46,811 16,413 1,821 39,697 106,449 (13,191) - 93,258 Community Action Partnership 167 6,058 - - 3,086 9,311 (1,423) - 7,888 Workforce Investment Board 204 6,673 523-6,129 13,529 5,395-18,924 Behavioral Health 84,932 623,250 81,988 19,653 406,114 1,215,937 200,077-1,416,014 Homeland Security Grant 236 3,669 - - 1,916 5,821 - - 5,821 Water Resources Agency 13,513 111,914 23,836 2,761 129,693 281,717 34,123-315,840 Emergency Communication - NGEN Radio Project 1,197 7,250 69,231-11,188 88,866 56,486-145,352 Natividad Medical Center 5,000 1,838,337 45,850 3,664 1,347,703 3,240,554 61,015-3,301,569 Resort at Nacimiento Lake 190 22,061 2,022-20,251 44,524 (9,272) - 35,252 Resort at San Antonio Lake 19 2,095 - - 2,008 4,122 (5,581) - (1,459) Nacimiento Boat Patrol 2 49 - - 104 155 (5,692) - (5,537) North Shore Lake San Antonio 79 12,312 - - 10,076 22,467 (14,322) - 8,145 South Shore Lake San Antonio 144 19,989 88-16,447 36,668 (9,036) - 27,632 Lake San Antonio & Nacimiento Administration 192 15,712 5,236-1,868 23,008 (6,928) - 16,080 General Liability Insurance (ISF) 632 20,545 - - 218,650 239,827 (283,621) - (43,794) Enterprise Risk - - - - 241 241 - - 241 Workmens' Compensation ( ISF) 444 15,672 - - 18,141 34,257 (77,128) - (42,871) Benefits ( ISF) 612 21,284 - - 12,415 34,311 (204) - 34,107 LAFCO - - - - 714 714 16,877-17,591 Superior Court of CA - Mo Co 1,582,472 - - (14,268) (7,999) 1,560,205 411,627-1,971,833 RDA - Successor Agency - - - 574 35,756 36,330 18,255-54,585 All Others 5,252 50,853 318,984 789 107,311 483,189 209,561-692,750 All Others (Not Occupied) 344,686 - - 432,458-777,144 118,529-895,673 Others - - - 83,275-83,275 (17,110) - 66,165 Total Non-General Fund $ 2,330,443 $ 3,242,803 $ 660,967 $ 1,534,540 $ 2,854,285 $ 10,623,039 $ 980,482 $ - $ 11,603,521 TOTAL $ 6,419,252 $ 7,796,557 $ 1,857,931 $ 6,318,485 $ 7,695,011 $ 30,087,236 $ 2,313,391 $ - $ 32,400,627 2

COMPUTATION OF ROLL FORWARD EXHIBIT B Page 1 of 2 Actual Estimated Unadjusted Ineligible 2013-14 Costs 2013-14 Costs Roll and/or New Adjusted per Exhibit A per 2013-14 Plan Forward Departments Roll Forward OPERATING DEPARTMENTS Board of Supervisors $ 367,407 $ 397,067 $ (29,660) $ - $ (29,660) Office of Emergency Services 106,808 102,387 4,421-4,421 Economic Development 163,322 159,043 4,279-4,279 Assessor 428,601 375,759 52,842-52,842 Clerk/Recorder 395,240 290,231 105,009-105,009 Grand Jury 17,443 10,141 7,302 (13,136) (5,834) Enterprise Risk 473-473 (473) - Assessment Appeals Board 24,782 23,507 1,275-1,275 Clerk of the Board 99,363 93,920 5,443 (19,836) (14,394) Elections 95,587 120,389 (24,802) - (24,802) Emergency Communications 478,195 437,842 40,353-40,353 District Attorney 1,150,223 885,530 264,693 (58,878) 205,815 Child Support Services 293,403 273,666 19,737-19,737 Public Defender 361,815 307,601 54,214 (6) 54,208 Coroner 144,156 99,537 44,619 (15,233) 29,386 Sheriff's Correctional Division 2,388,335 2,682,867 (294,532) - (294,532) Sheriff 2,997,132 2,298,966 698,166-698,166 Juvenile Hall 783,667 920,109 (136,442) - (136,442) Probation 899,530 686,793 212,737-212,737 Agricultural Commissioner 565,919 622,281 (56,362) - (56,362) Produce Inspection 12,114 11,011 1,103-1,103 Building Services 568,550 617,838 (49,288) - (49,288) Planning 896,311 911,780 (15,469) - (15,469) Animal Services 159,632 173,333 (13,701) (5,755) (19,456) Primary Health Care 770,972 667,933 103,039 (547) 102,492 Emergency Medical Services 83,617 67,691 15,926-15,926 Environmental Health 311,476 325,636 (14,160) - (14,160) Public Guardian/Administrator 128,619 47,919 80,700 (8,003) 72,697 Children's Medical Services 142,060 142,516 (456) 3,494 3,038 Health 1,164,893 1,271,193 (106,300) - (106,300) Military & Veterans' Services 40,215 29,615 10,600 (17) 10,583 Social Services 2,867,289 2,524,639 342,650-342,650 Area Agency on Aging 27,145 36,975 (9,830) - (9,830) Agricultural Cooperative Extension 40,022 37,685 2,337 (213) 2,124 Parks 489,885 359,290 130,595-130,595 Total Operating Departments $ 19,464,197 $ 18,012,686 $ 1,451,511 $ (118,603) $ 1,332,908 3

COMPUTATION OF ROLL FORWARD EXHIBIT B Page 2 of 2 Actual Estimated Unadjusted Ineligible 2013-14 Costs 2013-14 Costs Roll and/or New Adjusted per Exhibit A per 2013-14 Plan Forward Departments Roll Forward NON-GENERAL FUND Roads & Bridges $ 1,401,066 $ 1,186,425 $ 214,641 $ - $ 214,641 County Library 870,228 793,824 76,404 (879) 75,525 IHSS PA-Administration 8,988 7,051 1,937-1,937 Fish & Game Propagation 136 194 (58) - (58) Office for Employment Training 106,449 118,317 (11,868) (1,323) (13,191) Community Action Partnership 9,311 10,734 (1,423) - (1,423) Workforce Investment Board 13,529 4,261 9,268 (3,873) 5,395 Behavioral Health 1,215,937 1,015,860 200,077-200,077 Homeland Security Grant 5,821-5,821 (5,821) - Water Resources Agency 281,717 247,594 34,123-34,123 Capital Projects - 164 (164) 164 - Emergency Communication - NGEN Radio Project 88,866 33,132 55,734 752 56,486 Natividad Medical Center 3,240,554 3,174,539 66,015 (5,000) 61,015 Resort at Nacimiento Lake 44,524 53,796 (9,272) - (9,272) Resort at San Antonio Lake 4,122 9,703 (5,581) - (5,581) Nacimiento Boat Patrol 155 5,847 (5,692) - (5,692) North Shore Lake San Antonio 22,467 34,131 (11,664) (2,658) (14,322) South Shore Lake San Antonio 36,668 42,666 (5,998) (3,038) (9,036) Lake San Antonio & Nacimiento Administration 23,008 29,936 (6,928) - (6,928) General Liability Insurance (ISF) 239,827 523,448 (283,621) - (283,621) Enterprise Risk 241-241 (241) - Workmens' Compensation ( ISF) 34,257 111,385 (77,128) - (77,128) Benefits ( ISF) 34,311 34,515 (204) - (204) LAFCO 714 (16,163) 16,877-16,877 Superior Court of CA - Mo Co 1,560,205 1,148,577 411,627-411,627 RDA - Successor Agency 36,330 17,502 18,828 (573) 18,255 All Others 483,189 273,596 209,593 (32) 209,561 All Others (Not Occupied) 777,144 658,615 118,529-118,529 Others 83,275 100,385 (17,110) - (17,110) Total Non-General Fund $ 10,623,039 $ 9,620,035 $ 1,003,004 $ (22,522) $ 980,482 TOTAL $ 30,087,236 $ 27,632,721 $ 2,454,515 $ (141,125) $ 2,313,390 4

SUMMARY OF EXTERNAL OVERHEAD ALLOCATIONS EXHIBIT C Page 1 of 2 Building Use Equipment Use Annual Allowance Allowance County Audit Total OPERATING DEPARTMENTS Board of Supervisors $ 72,948 $ 6,930 $ 430 $ 80,309 Office of Emergency Services 23,315 7,450 136 30,901 Economic Development 7,296 419 1,413 9,128 Assessor 59,546 49,636 743 109,924 Clerk/Recorder 45,857 158,514 289 204,659 Grand Jury 2,888-7 2,895 Enterprise Risk - - 9 9 Assessment Appeals Board - - 0 0 Clerk of the Board 19,652-101 19,754 Elections - 4,084 605 4,689 Emergency Communications 30,908 41,541 1,485 73,934 District Attorney 269,587 65,377 3,497 338,462 Child Support Services - - 1,735 1,735 Public Defender 68,252 1,488 1,614 71,355 Coroner 31,170 4,561 286 36,018 Sheriff's Correctional Division 289,756 79,656 6,138 375,549 Sheriff 344,244 547,349 6,044 897,637 Juvenile Hall 278,354 7,726 2,838 288,919 Probation 65,822 37,988 3,091 106,902 Agricultural Commissioner 124,265 153,565 1,257 279,087 Produce Inspection 464-127 590 Building Services 75,847 78,568 686 155,102 Planning 77,929 20,000 819 98,747 Animal Services 73,885 5,755 269 79,909 Primary Health Care - 35,182 4,789 39,971 Emergency Medical Services 19,630 170 462 20,262 Environmental Health 107,632 33,269 1,231 142,132 Public Guardian/Administrator 8,003 3,303 211 11,516 Children's Medical Services - 1,424 1,009 2,433 Health 304,510 111,626 3,351 419,487 Military & Veterans' Services 1,079-129 1,208 Social Services 31,991-13,429 45,420 Area Agency on Aging - - 342 342 Agricultural Cooperative Extension 16,335 274 80 16,689 Parks 61,939 60,457 740 123,136 Total Operating Departments $ 2,513,104 $ 1,516,312 $ 59,392 $ 4,088,809 5

SUMMARY OF EXTERNAL OVERHEAD ALLOCATIONS EXHIBIT C Page 2 of 2 Building Use Equipment Use Annual Allowance Allowance County Audit Total NON-GENERAL FUND Roads & Bridges $ 80,468 $ - $ 4,978 $ 85,446 County Library 157,794 42,799 2,576 203,169 IHSS PA-Administration - - 144 144 Fish & Game Propagation - - 5 5 Office for Employment Training - - 1,707 1,707 Community Action Partnership - - 167 167 Workforce Investment Board - - 204 204 Behavioral Health 67,184-17,747 84,932 Homeland Security Grant - - 236 236 Water Resources Agency 3,005-10,508 13,513 Emergency Communication - NGEN Radio Project - - 1,197 1,197 Natividad Medical Center - - 5,000 5,000 Resort at Nacimiento Lake - - 190 190 Resort at San Antonio Lake - - 19 19 Nacimiento Boat Patrol - - 2 2 North Shore Lake San Antonio - - 79 79 South Shore Lake San Antonio - - 144 144 Lake San Antonio & Nacimiento Administration - - 192 192 General Liability Insurance (ISF) - - 632 632 Workmens' Compensation ( ISF) - - 444 444 Benefits ( ISF) - - 612 612 Superior Court of CA - Mo Co 1,582,472 - - 1,582,472 All Others 4,349-903 5,252 All Others (Not Occupied) 344,686 - - 344,686 Total Non-General Fund $ 2,239,959 $ 42,799 $ 47,685 $ 2,330,443 TOTAL $ 4,753,063 $ 1,559,111 $ 107,077 $ 6,419,252 6

SUMMARY OF ADMINISTRATIVE MANAGEMENT ALLOCATIONS County Administrative Contracts and Fleet Human Resources & Benefits Equal Opportunity Office Purchasing Management Administration Office Total OPERATING DEPARTMENTS Board of Supervisors $ 12,431 $ 3,797 $ 8 $ 15,268 $ 3,291 $ 34,795 Office of Emergency Services 3,933 1,709 440 2,977 658 9,716 Economic Development 9,352 11,202 81 6,180 1,433 28,248 Assessor 21,454 3,987 695 30,175 6,660 62,972 Clerk/Recorder 8,338 9,493-10,354 2,246 30,431 Grand Jury 196 190 - - - 386 Enterprise Risk 269 - - - - 269 Assessment Appeals Board 12 570 - - - 582 Clerk of the Board 2,927 1,709-2,977 658 8,271 Elections 17,505 8,544 515 6,982 1,549 35,095 Emergency Communications 42,908 11,202-45,900 9,874 109,884 District Attorney 101,029 9,873 11,681 88,987 19,322 230,892 Child Support Services 50,133 6,455 1,246 73,815 16,031 147,680 Public Defender 46,639 6,076 1,017 33,919 7,319 94,970 Coroner 8,258 2,658 1,262 6,146 1,317 19,640 Sheriff's Correctional Division 177,322 18,227 15,967 139,609 30,242 381,368 Sheriff 174,602 37,024 107,593 150,777 32,643 502,638 Juvenile Hall 81,994 21,265 11,109 102,606 22,227 239,200 Probation 88,161 35,315 11,431 104,006 22,420 261,333 Agricultural Commissioner 36,307 15,949 22,891 42,681 9,371 127,198 Produce Inspection 3,663 - - 3,260 968 7,891 Building Services 19,822 6,455 5,473 18,267 4,027 54,045 Planning 23,656 5,126 759 22,978 5,034 57,554 Animal Services 7,766 8,544 2,686 11,981 2,556 33,532 Primary Health Care 138,347 58,099 547 155,527 33,456 385,975 Emergency Medical Services 8,723 7,215 179 3,180 697 19,994 Environmental Health 35,571 19,746 8,448 38,269 8,403 110,436 Public Guardian/Administrator 6,086 6,266 293 6,253 1,355 20,253 Children's Medical Services 29,148 2,848 227 33,547 7,357 73,127 Health 96,820 50,884 4,048 115,434 25,053 292,239 Military & Veterans' Services 3,727 1,329 2,201 4,818 1,046 13,120 Social Services 387,941 42,150 19,757 502,942 109,468 1,062,257 Area Agency on Aging 9,868 3,987-2,440 465 16,760 Agricultural Cooperative Extension 2,308 759 4,397 2,367 542 10,374 Parks 21,379 14,810 9,338 20,612 4,492 70,630 Total Operating Departments $ 1,678,594 $ 433,463 $ 244,286 $ 1,805,231 $ 392,179 $ 4,553,753 EXHIBIT D Page 1 of 2-7

SUMMARY OF ADMINISTRATIVE MANAGEMENT ALLOCATIONS EXHIBIT D Page 2 of 2 County Human Resources Administrative Contracts and Fleet & Benefits Equal Opportunity Office Purchasing Management Administration Office Total NON-GENERAL FUND Roads & Bridges $ 85,814 $ 47,846 $ 55,868 $ 70,845 $ 15,721 $ 276,094 County Library 35,208 16,139 3,911 67,607 14,172 137,037 IHSS PA-Administration 2,246 949-1,627 310 5,132 Fish & Game Propagation 7 - - - - 7 Office for Employment Training 18,018 949 1,275 21,612 4,956 46,811 Community Action Partnership 2,241 2,848-813 155 6,058 Workforce Investment Board 2,420 380-3,253 620 6,673 Behavioral Health 302,873 53,352 17,619 205,301 44,105 623,250 Homeland Security Grant 2,720 949 - - - 3,669 Water Resources Agency 28,012 32,847 15,184 29,288 6,583 111,914 Emergency Communication - NGEN Radio Project 605 6,645 - - - 7,250 Natividad Medical Center 788,832 196,890 951 702,156 149,507 1,838,337 Resort at Nacimiento Lake 5,490 3,797 187 10,573 2,014 22,061 Resort at San Antonio Lake 558 570-813 155 2,095 Nacimiento Boat Patrol 49 - - - - 49 North Shore Lake San Antonio 2,286 2,658 832 5,490 1,046 12,312 South Shore Lake San Antonio 4,158 3,038 1,900 9,151 1,743 19,989 Lake Events & Administration 5,539 1,709 2,675 4,356 1,433 15,712 General Liability Insurance (ISF) 18,266 2,278 - - - 20,545 Workmens' Compensation ( ISF) 12,824 2,848 - - - 15,672 Benefits Programs Fund ( ISF) 17,677 3,607 - - - 21,284 All Others 6,441 13,480 30,931 - - 50,853 Total Non-General Fund $ 1,342,286 $ 393,781 $ 131,333 $ 1,132,885 $ 242,518 $ 3,242,803 TOTAL $ 3,020,879 $ 827,244 $ 375,620 $ 2,938,116 $ 634,698 $ 7,796,556 8

SUMMARY OF INFORMATION TECHNOLOGY SERVICE DEPARTMENTS ALLOCATIONS EXHIBIT E Page 1 of 2 Information Records Telecom- Technology Retention Center munications Total OPERATING DEPARTMENTS Board of Supervisors $ 6,481 $ (1,771) $ (613) $ 4,097 Office of Emergency Services 8,888 - (1,072) 7,816 Economic Development 3,233 (592) (331) 2,310 Assessor 14,011 (2,184) (2,026) 9,800 Clerk/Recorder 23,749 (2,306) (704) 20,739 Grand Jury 214 - (34) 180 Clerk of the Board 3,262 (414) (273) 2,575 Elections 9,290 (4,436) (938) 3,916 Emergency Communications 45,219 (444) 85,765 130,540 District Attorney 63,777 (4,147) (4,491) 55,139 Child Support Services 30,469 (2,803) (3,465) 24,202 Public Defender 16,958 (5,081) (1,683) 10,194 Coroner 1,298 (296) 15,233 16,235 Sheriff's Correctional Division 42,457 (2,442) 1,655 41,670 Sheriff 107,364 (3,761) 159,524 263,127 Juvenile Hall 12,622 (1,939) (2,001) 8,683 Probation 57,498 (5,702) (2,414) 49,382 Agricultural Commissioner 36,256 - (2,050) 34,206 Produce Inspection 1,716 - - 1,716 Building Services 12,622 (9,734) (1,906) 982 Planning 15,955 (9,556) (1,385) 5,015 Animal Services 4,847 (29) 3,145 7,964 Primary Health Care 68,087 (9,634) (6,996) 51,457 Emergency Medical Services 2,681-24,547 27,228 Environmental Health 19,731 (644) (2,113) 16,974 Public Guardian/Administrator 2,760 (888) (267) 1,604 Children's Medical Services 14,387 (177) (1,410) 12,800 Health 59,215 (1,643) (3,465) 54,108 Military & Veterans' Services 2,895 (222) (260) 2,413 Social Services 364,788 (13,164) (31,539) 320,085 Agricultural Cooperative Extension 1,234 (61) (639) 534 Parks 6,638 (226) 2,861 9,273 Total Operating Departments $ 1,060,604 $ (84,297) $ 220,658 $ 1,196,964 9

SUMMARY OF INFORMATION TECHNOLOGY SERVICE DEPARTMENTS ALLOCATIONS EXHIBIT E Page 2 of 2 Information Records Telecom- Technology Retention Center munications Total NON-GENERAL FUND Roads & Bridges $ 33,094 $ (4,917) $ 12,429 $ 40,607 County Library 57,663 (315) (1,159) 56,190 Office for Employment Training 18,990 (740) (1,837) 16,413 Workforce Investment Board 680 (26) (131) 523 Behavioral Health 95,253 (2,508) (10,757) 81,988 Water Resources Agency 14,999 (126) 8,963 23,836 Emergency Communication - NGEN Radio Project - (752) 69,983 69,231 Natividad Medical Center 55,242 (10,240) 847 45,850 Resort at Nacimiento Lake 2,022 - - 2,022 North & South Shore Lake San Antonio 88 - - 88 Lake Events & Administration 5,236 - - 5,236 All Others 30,691-288,293 318,984 Total Non-General Fund $ 313,958 $ (19,623) $ 366,632 $ 660,967 TOTAL $ 1,374,561 $ (103,920) $ 587,290 $ 1,857,931 10

SUMMARY OF RESOURCE MANAGEMENT AGENCY SERVICE DEPARTMENTS ALLOCATIONS EXHIBIT F Page 1 of 2 Architectural Facilities Resource Services Management Mgmt. Agency Total OPERATING DEPARTMENTS Board of Supervisors $ 466 $ 170,541 $ - $ 171,007 Office of Emergency Services - 39,500-39,500 Economic Development 71 20,619 24,154 44,844 Assessor 579 185,832-186,412 Clerk/Recorder 337 89,601-89,938 Grand Jury - 10,248-10,248 Assessment Appeals Board - 85-85 Clerk of the Board 184 49,826-50,011 Elections - 1,550 421 1,971 Emergency Communications - 59,441-59,441 District Attorney 58,878 302,849-361,727 Child Support Services - 6,815-6,815 Public Defender 6 77,696-77,702 Coroner - 59,836-59,836 Sheriff's Correctional Division - 1,329,010-1,329,010 Sheriff 110 853,802-853,912 Juvenile Hall 17,915 69,880-87,795 Probation 218,548 33,599-252,147 Agricultural Commissioner 5,058 50,134-55,192 Produce Inspection - 181-181 Building Services 738 192,878 87,775 281,391 Planning 758 199,539 105,331 305,628 Animal Services - 37,201-37,201 Primary Health Care - 40,218-40,218 Emergency Medical Services - 2,328-2,328 Environmental Health - 14,117-14,117 Public Guardian/Administrator - 29,144-29,144 Children's Medical Services - 4,537-4,537 Health - 58,287-58,287 Military & Veterans' Services 17 12,813-12,830 Social Services - 157,175-157,175 Agricultural Cooperative Extension 181 8,237-8,418 Parks - 94,897-94,897 Total Operating Departments $ 303,847 $ 4,262,417 $ 217,681 $ 4,783,945 11

SUMMARY OF RESOURCE MANAGEMENT AGENCY SERVICE DEPARTMENTS ALLOCATIONS EXHIBIT F Page 2 of 2 Architectural Facilities Resource Services Management Mgmt. Agency Total NON-GENERAL FUND Roads & Bridges $ 636 $ 267,324 $ 376,962 $ 644,922 County Library 879 358,007-358,886 Fish & Game Propagation - 5-5 Office for Employment Training - 1,448 374 1,821 Behavioral Health (14,749) 34,402-19,653 Water Resources Agency - 2,761-2,761 Natividad Medical Center - 3,664-3,664 Resort at Nacimiento Lake - - - - North Shore Lake San Antonio - - - - South Shore Lake San Antonio - - - - Lake Events & Administration - - - - Superior Court of CA - Mo Co 627 (14,895) - (14,268) Successor Agency - - 574 574 LAFCO - - - - All Others 32 757-789 All Others(Not Occupied) 275,714 156,744-432,458 Others - 83,275-83,275 Total Non-General Fund $ 263,138 $ 893,493 $ 377,909 $ 1,534,540 TOTAL $ 566,985 $ 5,155,910 $ 595,591 $ 6,318,485 12

SUMMARY OF OTHER SERVICE DEPARTMENT ALLOCATIONS EXHIBIT G Page 1 of 2 Auditor- Enterprise Resource Treasurer-Tax Revenue County Risk Controller Planning Collector Division Counsel Management Total OPERATING DEPARTMENTS Board of Supervisors $ 16,695 $ 7,697 $ 1,122 $ - $ 51,686 $ - $ 77,199 Office of Emergency Services 3,975 1,539 380-12,981-18,875 Economic Development 7,808 3,351 811-66,822-78,792 Assessor 26,634 15,575 651-16,634-59,493 Clerk/Recorder 11,304 5,252 928-31,989-49,473 Grand Jury 1,212-747 - 1,775-3,734 Enterprise Risk 170-25 - - - 195 Assessment Appeals Board 48-28 - 24,038-24,115 Clerk of the Board 3,529 1,539 284-13,400-18,752 Elections 14,203 3,622 1,490-30,600-49,916 Emergency Communications 50,154 23,091 1,299-29,852-104,396 District Attorney 102,675 45,187 2,197-13,943-164,003 Child Support Services 67,943 37,490 1,428-6,111-112,971 Public Defender 47,516 17,115 3,136 1 39,827-107,594 Coroner 8,797 3,079 550 - - - 12,427 Sheriff's Correctional Division 171,185 70,723 3,228-15,602-260,738 Sheriff 182,164 76,337 5,835-215,482-479,818 Juvenile Hall 103,629 51,978 3,463 - - - 159,070 Probation 126,644 52,431 15,132 (7,020) 42,579-229,766 Agricultural Commissioner 43,837 21,914 2,548-1,936-70,236 Produce Inspection (536) 2,264 8 - - - 1,736 Building Services 21,275 9,418 1,385-44,953-77,030 Planning 25,734 11,772 1,144-390,716-429,367 Animal Services 12,951 5,977 1,147 - (19,049) - 1,026 Primary Health Care 172,521 78,239 8,438 - (5,848) - 253,351 Emergency Medical Services 7,890 1,630 1,287-2,998-13,805 Environmental Health 41,930 19,650 3,052 - (36,815) - 27,817 Public Guardian/Administrator 8,531 3,169 1,344-53,057-66,102 Children's Medical Services 33,920 17,205 1,354 - (3,317) - 49,163 Health 121,520 58,589 6,076-154,587-340,772 Military & Veterans' Services 5,152 2,445 414-2,632-10,644 Social Services 649,593 255,997 234,908-141,855-1,282,352 Area Agency on Aging 8,279 1,087 678 - - - 10,043 Agricultural Cooperative Extension 2,445 1,268 294 - - - 4,007 Parks 26,195 10,504 2,966-152,284-191,949 Total Operating Departments $ 2,127,520 $ 917,135 $ 309,777 $ (7,020) $ 1,493,315 $ - $ 4,840,726 13

SUMMARY OF OTHER SERVICE DEPARTMENT ALLOCATIONS EXHIBIT G Page 2 of 2 Auditor- Enterprise Resource Treasurer-Tax Revenue County Risk Controller Planning Collector Division Counsel Management Total NON-GENERAL FUND Roads & Bridges $ 86,217 $ 36,765 $ 6,529 $ - $ 224,485 $ - $ 353,997 County Library 69,203 33,143 4,036-8,564-114,946 IHSS PA-Administration 2,876 724 112 - - - 3,712 Fish & Game Propagation 72-46 - - - 119 Office for Employment Training 16,738 11,591 10,194-1,174-39,697 Community Action Partnership 2,395 362 328 - - - 3,086 Workforce Investment Board 4,567 1,449 113 - - - 6,129 Behavioral Health 283,625 103,141 8,070-11,278-406,114 Homeland Security Grant 1,685-231 - - - 1,916 Water Resources Agency 51,006 15,394 16,287-47,006-129,693 Emergency Communication - NGEN Radio Project 10,861-327 - - - 11,188 Natividad Medical Center 860,368 349,630 19,910-117,795-1,347,703 Resort at Nacimiento Lake 14,573 4,709 970 - - - 20,251 Resort at San Antonio Lake 1,417 362 228 - - - 2,008 Nacimiento Boat Patrol 72-32 - - - 104 North Shore Lake San Antonio 7,192 2,445 439 - - - 10,076 South Shore Lake San Antonio 11,848 4,075 524 - - - 16,447 Lake San Antonio & Nacimiento Administration (1,948) 3,351 466 - - - 1,868 General Liability Insurance (ISF) 9,785-526 - 199,380 8,959 218,650 Enterprise Risk - - - - - 241 241 Workmens' Compensation ( ISF) 7,417-736 - - 9,987 18,141 Benefits ( ISF) 10,929-1,486 - - - 12,415 LAFCO - - - - 714-714 Superior Court of CA - Mo Co - - - (42,271) 34,272 - (7,999) RDA - Successor Agency 12,958 - - - 22,799-35,756 All Others 39,986-2,564-64,760-107,311 Total Non-General Fund $ 1,503,843 $ 567,142 $ 74,154 $ (42,271) $ 732,228 $ 19,188 $ 2,854,285 TOTAL $ 3,631,364 $ 1,484,277 $ 383,931 $ (49,290) $ 2,225,542 $ 19,188 $ 7,695,011 14

SUMMARY OF ALLOCATIONS BETWEEN SERVICE DEPARTMENTS EXHIBIT H Page 1 of 3 Human Subtotal Total County Resources & Allocations Allocations Administrative Contracts & Fleet Employees Equal Opportunity from these from these Office Purchasing Management Benefits Office Departments Departments See these schedules for details: 4 5 13 6 7 Administrative Management: County Administrative Office & ILA $ 16,456 $ 3,488 $ 23,266 $ 32,735 $ 2,518 $ 78,463 $ 296,016 Contracts & Purchasing 3,672 639 20,278 5,109 1,118 30,817 131,728 Fleet Administration - (11) 783 13-785 9,963 Human Resources 14,146 4,121 10,952 17,139 1,871 48,228 234,334 Equal Opportunity Office 2,878 846 2,302 3,521 406 9,954 48,918 Information Technology Service Departments: Information Technology 3,049 695 2,242 8,458 575 15,017 36,608 Records Retention (2,644) (6,819) (306) (192) (55) (10,017) (22,632) Telecommunications (2,470) (670) (221) (2,808) (440) (6,609) 593,245 Resource Management Service Departments: Architectural Services 581 9,867-205 48 10,702 22,933 Facilities & Facilities Maintenance Projects 153,810 46,605 41,837 107,567 12,477 362,297 1,689,772 Resource Management Agency - - 39,911-0 39,912 114,512 Other Service Departments: Auditor-Controller 18,398 4,458 24,513 33,329 2,403 83,101 358,262 Enterprise Resource Project 7,694 2,263 6,155 9,414 1,086 26,613 130,794 Treasurer-Tax Collector 930 195 4,787 1,137 277 7,326 70,428 Revenue Division - - - - - - 65,437 County Counsel 37,922 65,882 6,264 37,804 57,524 205,396 374,490 Total Service Departments $ 254,422 $ 131,559 $ 182,763 $ 253,431 $ 79,808 $ 901,983 $ 4,154,806 Allocations to Unallowable Functions (49,958) - - - - (49,958) (372,731) TOTAL FIRST ALLOCATIONS TO THESE DEPARTMENTS $ 204,464 $ 131,559 $ 182,763 $ 253,431 $ 79,808 $ 852,025 $ 3,782,076 * Based on the ratio of allowable to unallowable salaries in each department. Refer to functional analysis or budgets for details. 15

SUMMARY OF ALLOCATIONS BETWEEN SERVICE DEPARTMENTS EXHIBIT H Page 2 of 3 Facilities and Subtotal Records Facilities Resource Allocations Information Retention Telecom- Architectural Maintenance Management from these Technology Center munications Services Projects Agency Departments See these schedules for details: 8 9 10 11 12 14 Administrative Management: County Administrative Office $ 53,005 $ 1,580 $ 16,955 $ 10,384 $ 33,005 $ 16,908 $ 131,837 Contracts & Purchasing 24,270 1,597 8,463 11,017 29,220 5,588 80,155 Fleet Administration 1,227 433 1,278-6,143 95 9,176 Human Resources 48,500 2,430 13,758 2,806 18,626 19,757 105,877 Equal Opportunity Office 10,088 542 2,911 609 3,927 4,096 22,173 Information Technology Service Departments: Information Technology - - - 611 1,988 4,632 7,231 Records Retention (1,079) - (224) - (2,725) - (4,028) Telecommunications 614,511 5,643 - (498) (2,240) (2,777) 614,639 Resource Management Service Departments: Architectural Services 149-6 22 9,948 200 10,325 Facilities & Facilities Maintenance Projects 81,906 963 263,988 1,091 424,250 53,534 825,732 Resource Management Agency - - - 12,854 61,554 192 74,600 Other Service Departments: Auditor-Controller 55,620 1,994 17,137 7,428 31,155 29,373 142,707 Enterprise Resource Project 26,973 1,448 7,784 1,629 10,500 10,952 59,286 Treasurer-Tax Collector 1,845 328 1,345 730 3,314 447 8,009 Revenue Division - - - - - - - County Counsel 49,239-27,255 13,421 1,483 22,948 114,346 Total Service Departments $ 966,254 $ 16,958 $ 360,656 $ 62,104 $ 630,148 $ 165,945 $ 2,202,065 Allocations to Unallowable Functions - - - - - - - TOTAL FIRST ALLOCATIONS TO THESE DEPARTMENTS $ 966,254 $ 16,958 $ 360,656 $ 62,104 $ 630,148 $ 165,945 $ 2,202,065 * Based on the ratio of allowable to unallowable salaries in each department. Refer to functional analysis or budgets for details. 16

SUMMARY OF ALLOCATIONS BETWEEN SERVICE DEPARTMENTS EXHIBIT H Page 3 of 3 Subtotal Enterprise Allocations Auditor- Resource Treasurer-Tax Revenue County Risk from these Controller Project Collector Division Counsel Management Departments See these schedules for details: 15 16 17 18 19 20 Administrative Management: County Administrative Office $ 28,176 $ - $ 14,025 $ 14,675 $ 25,454 $ 3,386 $ 85,716 Contracts & Purchasing 4,630 479 9,261 3,672 2,714-20,756 Fleet Administration - - 2 - - - 2 Human Resources 27,524-12,359 16,384 20,972 2,990 80,229 Equal Opportunity Office 5,755-2,573 3,419 4,367 677 16,791 Information Technology Service Departments: Information Technology 5,190-2,115 2,738 3,441 876 14,360 Records Retention (1,771) - - - (4,986) (1,830) (8,587) Telecommunications (4,266) - (2,324) (4,103) (3,534) (558) (14,785) Resource Management Service Departments: Architectural Services 546-517 112 701 30 1,906 Facilities & Facilities Maintenance Projects 143,912-135,580 29,992 183,710 8,549 501,743 Other Service Departments: Auditor-Controller 63,870 30 15,919 24,800 25,425 2,410 132,454 Enterprise Resource Project 15,388-6,879 9,142 11,676 1,810 44,895 Treasurer-Tax Collector 23,544 20 1,484 29,110 921 14 55,093 Revenue Division - - 65,437 - - - 65,437 County Counsel 21,114 115 32,665 651-203 54,748 Total Service Departments $ 333,612 $ 644 $ 296,492 $ 130,592 $ 270,861 $ 18,557 $ 1,050,758 Allocations to Unallowable Functions (48,426) - (274,346) - - - (322,772) TOTAL FIRST ALLOCATIONS TO THESE DEPARTMENTS $ 285,186 $ 644 $ 22,146 $ 130,592 $ 270,861 $ 18,557 $ 727,986 * Based on the ratio of allowable to unallowable salaries in each department. Refer to functional analysis or budgets for details. 17

SCHEDULE 1-1 COUNTYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR THE YEAR ENDING JUNE 30, 2016 BUILDING USE ALLOWANCE Explanatory Narrative Building use allowance is generally calculated for each County building at two percent of building cost (defined as acquisition cost plus the cost of subsequent improvements, less any construction funds received from other governmental agencies). In those few cases where this method is not appropriate, footnotes have been provided on Schedule 1-3 to explain the alternate approaches taken. The total use allowance for each building is allocated among the County departments or other agencies based on the square footage occupied. The total allocation for each department is the sum of the individual allocation of each department s locations plus the cost of any fixtures or movable modifications installed specifically for the department. The Department of Social Services rents additional office space at several locations throughout the County. Although these expenditures are claimed directly and not subject to allocation, details regarding these offices are provided below: Department Lessor Address Square Footage DSES Welfare Quadrangle Management 1000 South Main Street, Salinas, CA 93901 79,412 $ 156,829 DSES CalWorks Caputo Associates 713 La Guardia Street, Salinas, CA 93905 28,224 32,717 DSES Warehouse West Market Center Management 815 B West Market Street, Salinas, CA 93901 27,400 12,323 DSES Children's Services City of Seaside Redevelopment Agency 1281 Broadway Avenue, Seaside, CA 93955 4,016 4,779 DSES CalWorks Benefits & Employment Nino Family Limited Partnership 116-118 Broadway, King City, CA 93930 15,695 22,860 DSES CWES King City Town Square LLC 200 Broadway Street #62, King City, CA 93930 4,332 6,625 Monthly Rent 18

SCHEDULE 1-2 COUNTYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR THE YEAR ENDING JUNE 30, 2016 BUILDING USE ALLOWANCE Page 1 of 2 Allowable Costs of County Buildings Allocate Eliminate Total Acquisition Improvement Cost Total Grant Net County Parking Facilty & Construction in Allowable Cost FY 2013-14 Cost Funds Funds Electrical Service Progress/Others Costs 4680 Old Courthouse $ 2,117,652 $ - $ 2,117,652 $ (202,500) $ 1,915,152 $ 144,120 $ - $ 2,059,272 4680A Old Courthouse EW - Renovation 93,185 114,516 207,701-207,701 - (207,701) - 4690 Old Courthouse - West Wing 5,436,307-5,436,307-5,436,307 326,949-5,763,256 4690A Old Courthouse WW - Renovation 94,380 114,516 208,896-208,896 - (208,896) - 4685 New Courthouse - North Wing 76,408,114-76,408,114 (194,410) 76,213,704 639,015-76,852,719 4685A New Courthouse - NW - Holding Cells 1,974,328-1,974,328-1,974,328 - - 1,974,328 4640 MGC New Administration Bldg. 37,940,051-37,940,051-37,940,051 - - 37,940,051 4640B MGC Master Plan - Campus Center 80,979-80,979-80,979 - - 80,979 4640A MGC Clerk Recorder Renovation 492,610 67,250 559,860-559,860 - - 559,860 4640C MGC Clerk of the Board - Security Upgrades - 34,739 34,739-34,739 - - 34,739 4380 Old Jail 1,197,509-1,197,509-1,197,509 172,909-1,370,418 4380A Old Jail - Renovation 592,683 180,304 772,987-772,987 - (772,987) - 5270 Salinas Parking Facility 234,711-234,711-234,711 (234,711) - - 5270A Salinas CH Complex - Electrical 1,336,114-1,336,114-1,336,114 (1,336,114) - - 4671 HR - Training Center 1,737,564-1,737,564-1,737,564 60,956-1,798,520 4672 District Attorney M#2 813,900-813,900-813,900 56,297-870,197 4673 District Attorney Offices & Snack Bar M#3 2,238,509-2,238,509-2,238,509 114,606-2,353,116 4100 Public Defender M#4 745,801-745,801-745,801 55,973-801,774 4675 Vacant M#5 1,839,821-1,839,821-1,839,821 (1,839,821) - 4400 Juvenile Hall 7,217,418-7,217,418 (435,167) 6,782,251 - - 6,782,251 5005 Probation Youth Center 5,807,779-5,807,779 (1,269,762) 4,538,017 - - 4,538,017 5010 Probation Youth Center - School 1,831,848-1,831,848-1,831,848 - - 1,831,848 3002 Behavioral Health - Children Serv. Intl. 720,766-720,766 (720,766) - - - - 4130 Health Administration - Old Building 1,692,719-1,692,719-1,692,719 - (1,692,719) - 4132 Health Administration - New Building 24,538,044-24,538,044-24,538,044 - - 24,538,044 4135 Health Center - Public Health 1,022,221-1,022,221 (419,288) 602,933 - (602,933) - 4150 Emergency Communications - SS 5,264,970-5,264,970 (2,553,809) 2,711,161 - - 2,711,161 5905 Porter Vallejo Mansion - Administration - 204,747 204,747-204,747 - - 204,747 5910 Pajaro Community Center 452,021-452,021 (191,000) 261,021 - - 261,021 4220 Retention Center Bldg. 800 400,949-400,949-400,949 - - 400,949 8605 Retention Center - Renovation 37,739-37,739-37,739 - - 37,739 4235 Leadership Institute 10,071-10,071-10,071 (10,071) - - 4300 Contracts & Purchasing - Surplus 75,911-75,911-75,911 - - 75,911 4350 Sheriff's Correctional Facility 4,675,788 884 4,676,672-4,676,672 - - 4,676,672 4800 Natividad Boys Ranch 564,769-564,769-564,769 - - 564,769 4120 Printing Services & Mail Operations 112,952-112,952-112,952 - (112,952) - 4700 Library - Administration Office 134,890-134,890-134,890 - (134,890) - 4450 Agricultural Services Facility - S 3,123,826-3,123,826-3,123,826 - - 3,123,826 4450AAgricultural Services Renov - S 3,770,600-3,770,600-3,770,600 - - 3,770,600 2620 Agricultural Services Facility - KC 96,869 39,823 136,693-136,693 - - 136,693 4710 PW - Contracts/Purchasing (Surplus) 630,050-630,050-630,050 - - 630,050 4730 PW - (Facilities - Project Staging Area) 12,898-12,898-12,898 - - 12,898 4420 Probation - Juvenile Center - Wing D 86,047 114,791 200,838-200,838 - - 200,838 4430 Probation Headquarters 1,000,183-1,000,183-1,000,183 - - 1,000,183 4705 Probation (Adult Services Division) 511,865 1,667,167 2,179,032-2,179,032 - - 2,179,032 3105 Monterey Courthouse 2,978,817-2,978,817 (51,888) 2,926,929 213,118-3,140,047 19

SCHEDULE 1-2 COUNTYWIDE COST ALLOCATION PLAN OF MONTEREY COUNTY FOR THE YEAR ENDING JUNE 30, 2016 BUILDING USE ALLOWANCE Page 2 of 2 Allowable Costs of County Buildings Allocate Eliminate Total Acquisition Improvement Cost Total Grant Net County Parking Facilty & Construction Allowable Cost FY 2013-14 Cost Funds Funds & Electrical Service in Progress Costs 3105AMonterey Courthouse $ 16,125 $ - $ 16,125 $ - $ 16,125 $ - $ - $ 16,125 3105BMonterey Courthouse 39,674-39,674-39,674 - - 39,674 3105CMonterey Courthouse 17,126-17,126-17,126 - - 17,126 3100 Monterey Courthouse Annex 586,581-586,581 (94,273) 492,308 90,059-582,367 1800 Castroville Plaza Library 8,430,684-8,430,684-8,430,684 - - 8,430,684 3110 Monterey Parking Facility 303,177-303,177-303,177 (303,177) - - 2610 King City Courthouse 1,116,433-1,116,433-1,116,433 - - 1,116,433 3060 Marina Courthouse 3,028,256-3,028,256-3,028,256 - - 3,028,256 5605 Social Services Center 939,881-939,881-939,881 - - 939,881 4355 Adult Detention Center (New Jail) 26,195,555-26,195,555 (17,351,241) 8,844,314 - - 8,844,314 4355A Adult Detention Center - Jail Expansion 966,803-966,803-966,803 - - 966,803 4360 Adult Rehabilitation 284,154-284,154-284,154 - - 284,154 4610 Information Technology 3,101,888-3,101,888 (10,229) 3,091,659 - - 3,091,659 2300 Library - Greenfield Branch 1,203,035-1,203,035 (985,695) 217,340 - - 217,340 5405 Library - San Lucas Branch 92,526 116,801 209,327-209,327 - - 209,327 4922 Facilities Management - Open Field Areas 2,219,608 109,376 2,328,984 (2,219,608) 109,376 - - 109,376 4940 Fleet Management - Bldg. A 1,134,815-1,134,815 (44,465) 1,090,350 - - 1,090,350 4945 General Services - Storage Bldg. B 246,656-246,656-246,656 - - 246,656 4945A Public Works - Bldg. B 79,889-79,889 79,889 - - 79,889 4950 General Services Facility - Bldg C 808,754-808,754-808,754 - - 808,754 4955 Environmental Services - Bldg.D 500,835-500,835-500,835 - - 500,835 4960 Public Works - Bridge Maintenance - Bldg.E 1,223,290-1,223,290 (936,422) 286,868 - - 286,868 4970 Parks Headquarters 802,809-802,809-802,809 - - 802,809 4930 Fleet Management 36,786-36,786-36,786 - - 36,786 4930AFleet Management - Fuel Garage 13,822-13,822-13,822 - - 13,822 4935 Fleet Management - Fuel Island 72,638-72,638-72,638 - - 72,638 4937 New Parking Lot - Laurel 429,375-429,375-429,375 - - 429,375 4365 Public Safety Building - Admin 12,383,876-12,383,876-12,383,876 - - 12,383,876 4000 Family Emergency Shelter 268,979-268,979-268,979 - - 268,979 2620ATelecommunication's Tower - 522 N St., KC 350,821-350,821-350,821 - - 350,821 1300 Lake San Antonio 28,544-28,544-28,544 - - 28,544 1375 Lake Nacimiento Admin. Office 40,466-40,466-40,466 - - 40,466 1380 Lake Nacimiento Resort (20 buildings) 774,024-774,024 (774,024) - - - - 2600 Parks - San Lorenzo Park Museum (30 buildings) - 106,184 106,184-106,184 - - 106,184 4015 Laguna Seca Recreational Park 2,118,942-2,118,942-2,118,942 - - 2,118,942 4630 Animal Shelter (160 Hitchcock) 3,694,246-3,694,246-3,694,246 - - 3,694,246 3010 Old CID Building - Fort Ord 1,186,648-1,186,648-1,186,648 - - 1,186,648 5255 Telecommunication's Tower - Mt. Toro 146,894-146,894-146,894 - - 146,894 001 New Parking Lot - W. Alisal & Cayuga Streets 477,701-477,701-477,701 - (477,701) - 002 New Sheriff's Building 288,555 1,010,078 1,298,633 (1,298,633) - - - - 003 New Juvenile Hall 198,670 332,927 531,596 (531,596) - - - - 004 Laurel Natividad Concept Plan 171,079 134,164 305,243-305,243 - (305,243) - 005 Schilling Place - 13,216,744 13,216,744-13,216,744 - (13,216,744) - Total $ 278,166,848 $ 17,565,010 $ 295,731,858 $ (30,284,778) $ 265,447,082 $ (10,071) $ (19,572,585) $ 245,864,426 20

BUILDING USE ALLOWANCE SCHEDULE 1-3 Page 1 of 2 Computation of Building Use Allowance per Square Foot Method of Date Square Feet 2% USE ALLOWANCE Building Number and Name Address Acquisition Acquired Allocated per Sq Foot Total 4680 Old Courthouse - East Wing 240 Church Street, Salinas, 93901 Construction 1936 22,272 $ 1.849203 $ 41,185 4680A Old Courthouse - EW - Renovation 240 Church Street, Salinas, 93901 Construction 1936 22,272 - - 4690 Old Courthouse - West Wing 240 Church Street, Salinas, 93901 Construction 1936 50,526 2.281303 115,265 4690A Old Courthouse - West Wing 240 Church Street, Salinas, 93901 Construction 1936 50,526 - - 4685 New Courthouse - North Wing 240 Church Street, Salinas, 93901 Construction 1968 98,752 15.564792 1,537,054 4685A New Courthouse - NW Holding Cells 240 Church Street, Salinas, 93901 Construction 1968 * #N/A 39,487 4640 MGC New Administration Building 168 West Alisal Street, Salinas, 93901 Construction 2005 130,805 5.801009 758,801 4640B MGC Master Plan - Campus Center 168 West Alisal Street, Salinas, 93901 Construction 2005 130,805 0.012382 1,620 4640A MGC Clerk Recorder Renovation 168 West Alisal Street, Salinas, 93901 Construction 2005 * #N/A 11,197 4640C MGC Clerk of the Board - Security Upgrades 168 West Alisal Street, Salinas, 93901 Construction 2005 * #N/A 695 4380 Old Jail 142 West Alisal Street, Salinas, 93901 Construction 1962 26,721 1.025724 27,408 4380A Old Jail - Renovation 142 West Alisal Street, Salinas, 93901 Construction 1962 * #N/A - 5270 Salinas Parking Facility 142 West Alisal Street, Salinas, 93901 Lease * #N/A - 5270A Salinas CH Complex - Electrical 142 West Alisal Street, Salinas, 93901 Construction 2002 * #N/A - 4671 Human Resources Training Center 230 Church St. Building Modular #1 Construction 2002 9,420 15.910473 149,877 4672 District Attorney M# 2 230 Church St. Building #2 Construction 2002 8,700 8.335219 72,516 4673 District Attorney - Various M#3 230 Church St. Building #3 Construction 2002 17,711 11.071818 196,093 4100 Public Defender M#4 111 West Alisal St., Salinas, CA 93901 Construction 2002 8,650 7.724223 66,815 4675 Vacant M#5 105 West Alisal St., Salinas, CA 93901 Construction 2002 7,440 - - 4400 Juvenile Hall 1420 Natividad Road, Salinas, 93906 Construction 1960 * #N/A 135,645 5005 Probation - Youth Center 970 Circle Drive, Salinas, 93906 Construction 1997 * #N/A 90,760 5010 Probation - Youth Center - School 970 Circle Drive, Salinas, 93906 Construction 2008 * #N/A 36,637 3002 Behavioral Health - Children Serv. Intl. 298 12th Street, Marina, CA 93933 Purchase 2009 23,259 - - 4130 Health - Administration 1270 Natividad Road, Salinas, 93906 Construction 1975 25,454 - - 4132 Health Administration - New Building 1270 Natividad Road, Salinas, 93906 Construction 2009 46,774 10.492173 490,761 4135 Health Center - Public Health 1270 Natividad Road, Salinas, 93906 Construction 1962 14,631 - - 4150 Emergency Communications - SS 1322 Natividad Road, Salinas, 93906 Construction 1967 16,396 3.307101 54,223 5905 Porter Vallejo Mansion 29 Bishop Street, Pajaro, 95076 - General Office Construction 1989 9,624 0.425493 4,095 5910 Pajaro Community Center 29 - A Bishop Street, Pajaro, 95076 Construction 1989 3,385 1.542222 5,220 4220 Retention Center Bldg. 800 1330 Natividad Road, Bldg 800, Salinas, 93906 Construction 1954 3,530 #N/A 8,019 8605 Retention Center - Renovation 1330 Natividad Road, Salinas, 93906 Construction 1954 3,530 #N/A 755 4235 Leadership Institute 1330 Natividad Road, Bldg 840, Salinas, 93906 Construction 1954 * #N/A - 4300 Contracts & Purchasing - Surplus 1352 Natividad Road, Salinas, 93906 Construction 1950 16,460 0.092237 1,518 4350 Adult Rehabilitation Facility 1410 Natividad Road, Salinas, 93906 Construction 1971 * #N/A 93,533 4800 Natividad Boys Ranch 700 Old Stage Road, Salinas, 93906 Purchase 1957 22,483 0.502396 11,295 4120 Printing Services & Mail Operations 1220 Natividad Road, Salinas, 93906 Construction 1959 * #N/A - 4700 Library - Administration Office 26 Central Avenue, Salinas, 93901 Purchase 1951 * #N/A - 4450 Agricultural Commissioner 1428 Abbott Street, Salinas, 93901 Construction 1995 34,227 1.825358 62,477 4450A Agricultural Commissioner Renov 1428 Abbott Street, Salinas, 93901 Construction 1995 34,227 2.203290 75,412 2620 Agricultural Commissioner 522 North 2nd Street, King City, 93930 Construction 1965 * #N/A 2,734 4710 PW - Contracts/Purchasing (Surplus) 312 East Alisal Street, Salinas, 93901 Purchase 1965 * #N/A 12,601 4730 PW - Facilities - Project Staging Area 312 East Alisal Street, Salinas, 93901 Purchase 1965 * #N/A 258 4420 Probation - Juvenile Center - Wing D 1420 Natividad Road, Salinas, 93906 Construction 1973 * #N/A 4,017 4430 Probation Headquarters 1422 Natividad Road, Salinas, 93906 Construction 1973 * #N/A 20,004 4705 Probation (Adult Services Division) 20 East Alisal Street, 1st Floor, Salinas 93901 Purchase 2012 * #N/A 43,581 3105 Monterey Courthouse 1200 Aguajito Road, Monterey, 93940 Construction 1971 57,291 1.096175 62,801 21