COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN FISCAL YEAR

COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN FISCAL YEAR 2003-2004 Actual Cost Allocation as of June 30, 2002 Estimated Cost Allocation for Use in Fiscal Year 2003-2004 May 5, 2003 OFFICE OF THE AUDITOR-CONTROLLER 463 SECOND STREET YUBA CITY, CALIFORNIA 95991

TABLE OF CONTENTS COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN, FISCAL YEAR 2003-2004

TABLE OF CONTENTS COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN, FISCAL YEAR 2003-04 1. CERTIFICATION LETTER AND GENERAL INFORMATION A. Letter...1.1 B. Sutter County Organization Chart...1.2 C. General Comments, Description of Departments...1.3 2. SUMMARY SCHEDULES A. Cost Plan Estimate...2.1 B. Carry Forward Computation...2.3 C. Countywide Cost Plan Summary...2.4 3. DETAIL OF SERVICE DEPARTMENT ALLOCATIONS A. County Administrator...3.2 B. Auditor-Controller...3.4 C. Treasurer-Tax Collector...3.6 D. Purchasing...3.8 E. County Counsel...3.11 F. Personnel...3.12 G. Building Maintenance...3.14 H. Central Services....3.17 I. Allocation to Service Departments from Service Departments.......3.21 4. DETAIL OF OTHER COST ALLOCATIONS A. Summary of Other Costs....4.1 B. Building Use Allowance......4.3 C. Building Cost Basis and Percent Occupancy by Department...4.4 D. Equipment Use Allowance.....4.6 E. Insurance...4.7 F. External Audit...4.8 5. SERVICE DEPARTMENT FINANCIAL DATA A. Schedule of Service Department Costs to be Allocated...5.1 B. County Administrator...5.2 C. Auditor-Controller...5.3 D. Treasurer-Tax Collector...5.4 E. Purchasing...5.5 F. County Counsel...5.6 G. Personnel...5.7 H. Building Maintenance...5.8 I. Central Services....5.9 6. 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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CERTIFICATION LETTER GENERAL INFORMATION

COUNTY OF SUTTER CERTIFICATE OF COST ALLOCATION PLAN FISCAL YEAR 2003-2004 Actual Cost Allocation for the Year Ended June 30, 2002 Estimated Cost Allocation for Use in the 2003-2004 Fiscal Year (1) All costs in this proposal dated May 5, 2003 to establish cost allocations or billings for the fiscal year 2003-2004 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 2101 1.1

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, 2001 1. 2

COUNTY OF SUTTER COUNTYWIDE COST ALLOCATION PLAN ACTUAL COST ALLOCATION FOR THE YEAR ENDED JUNE 30, 2002 ESTIMATED COST ALLOCATION FOR USE IN THE 2003-2004 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

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

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 61. 1.5

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COST PLAN ESTIMATE OF 2003-2004 CLAIMABLE COSTS ROLL FORWARD COMPUTATION SUMMARY OF SERVICE DEPARTMENT ALLOCATIONS AND OTHER COSTS

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 ($) ($) ($) 1101 9. Board of Supervisors 77,506 52,138 129,643 1105 10. Clerk of the Board 6,086 498 6,585 1203 11. Assessor 73,562 (19,080) 54,483 1204 12. Revenue Collection 12,960 (332) 12,629 1502 13. Elections 29,640 422 30,062 1600 14. Sheriff-Communications 51,118 2,087 53,204 1920 15. Public Works 69,268 26,777 96,046 1922 16. Water Resources 18,769 (12,558) 6,210 2103 17. Sheriff's Court Bailiffs 14,476 4,920 19,395 2105 18. District Attorney-Criminal 57,367 (6,200) 51,167 2106 19. Public Defender 2,663 337 2,999 2108 20. Child Support Services 252,182 100,341 352,523 2112 21. Consolidated Courts 17,111 198 17,308 2201 22. Sheriff-Coroner 382,463 56,377 438,839 2205 23. Sheriff-Boat Patrol 17,207 4,241 21,448 2208 24. Sheriff-Live Oak Contract 25,628 2,870 28,498 2301 25. Sheriff-County Jail 380,236 38,999 419,234 2302 26. Anti-Drug Abuse Enforcement 4,462 (143) 4,320 2304 27. Probation 104,948 10,369 115,318 2306 28. Victim-Witness Assistance 26,650 17,190 43,840 2401 29. Fire/Emergency Srvs/Haz Mat 19,830 (6,215) 13,614 2601 30. Agricultural Commissioner 113,257 (2,491) 110,765 2701 21 31. Community Srvs Dept. Wide 73,070 51,573 124,643 2701 22 32. Community Srvs Bldg Inspectn 8,087 (4,041) 4,046 270123/24 33. Community Srvs Planning 126,911 48,186 175,097 2701 25 34. Community Srvs Environ Hlth 22,636 (1,847) 20,788 2701 26 35. Community Srvs Animal Cntrl 21,276 (11,487) 9,789 2706 36. Recorder 44,930 (793) 44,138 2709 37. Pub. Guardian/Conservator 8,259 4,008 12,266 2710 38. County Clerk 4,838 (988) 3,849 3100 39. Road 69,552 (20,304) 49,249 3200 40. County Airport 28,341 (6,048) 22,293 3300 41. Transportation Development 37 (4) 34 4102 42. Mental Health 589,894 107,296 697,190 4103 43. Health 306,980 23,338 330,317 4120 44. Human Services Admin 69,081 62,073 131,154 4121 45. Family Intervention Team 5,678 2,461 8,139 5101 46. Welfare 565,300 79,102 644,402 6201 47. County Library 158,307 39,205 197,513 6301 48. Bi-County Farm Advisor 33,477 2,466 35,942 7101 49. Parks and Recreation 51,695 (16,795) 34,900 7201 50. Community Memorial Museum 88,761 53,256 142,018 7203 51. Vets Memorial Community Bldg 52,636 (42,706) 9,929 0050 52. Trial Court Agency 240,751 (6,868) 233,884 0051 53. Children & Families First Comm 3,028 0 3,028 0080 54. Fleet Management ISF 43,083 11,087 54,169 0081 55. Information Technology ISF 72,293 15,503 87,796 0090 56. Liability Insurance ISF 16,224 (29,778) (13,553) 0091 57. Workers' Comp. Ins. ISF 7,436 (986) 6,450 0301 58. County Service Area G 11,918 0 11,918 0305 59. County Service Area F 30,297 3,368 33,666 0309 60. County Service Area C 1,316 (2,522) (1,206) 0311 61. County Service Area D 1,143 (1,326) (184) 0565 62. 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 56,552 121,541 TOTAL ALLOCATION 4,654,575 564,624 5,219,199 Please refer to Exhibit 2C. for the detailed allocations to each department listed above. 2.1

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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 ($) ($) ($) ($) 1101 9. Board of Supervisors 77,506 25,368 0 52,138 1105 10. Clerk of the Board 6,086 5,588 0 498 1203 11. Assessor 73,562 92,642 0 (19,080) 1204 12. Revenue Collection 12,960 13,292 0 (332) 1502 13. Elections 29,640 29,218 0 422 1600 14. Sheriff-Communications 51,118 49,031 0 2,087 1920 15. Public Works 69,268 42,491 0 26,777 1922 16. Water Resources 18,769 31,327 0 (12,558) 2103 17. Sheriff's Court Bailiffs 14,476 9,556 0 4,920 2105 18. District Attorney-Criminal 57,367 63,567 0 (6,200) 2106 19. Public Defender 2,663 2,326 0 337 2108 20. Child Support Services 252,182 151,841 0 100,341 2112 21. Consolidated Courts 17,111 16,913 0 198 2201 22. Sheriff-Coroner 382,463 326,086 0 56,377 2205 23. Sheriff-Boat Patrol 17,207 12,966 0 4,241 2208 24. Sheriff-Live Oak Contract 25,628 22,758 0 2,870 2301 25. Sheriff-County Jail 380,236 341,237 0 38,999 2302 26. Anti-Drug Abuse Enforcement 4,462 4,605 0 (143) 2304 27. Probation 104,948 94,579 0 10,369 2306 28. Victim-Witness Assistance 26,650 9,460 0 17,190 2401 29. Fire/Emergency Srvs/Haz Mat 19,830 26,045 0 (6,215) 2601 30. Agricultural Commissioner 113,257 115,748 0 (2,491) 2701 21 31. Community Srvs Dept. Wide 73,070 21,497 0 51,573 2701 22 32. Community Srvs Bldg Inspectn 8,087 12,128 0 (4,041) 270123/24 33. Community Srvs Planning 126,911 78,725 0 48,186 2701 25 34. Community Srvs Environ Hlth 22,636 24,483 0 (1,847) 2701 26 35. Community Srvs Animal Cntrl 21,276 32,763 0 (11,487) 2706 36. Recorder 44,930 45,723 0 (793) 2709 37. Pub. Guardian/Conservator 8,259 4,251 0 4,008 2710 38. County Clerk 4,838 5,826 0 (988) 3100 39. Road 69,552 89,856 0 (20,304) 3200 40. County Airport 28,341 34,389 0 (6,048) 3300 41. Transportation Development 37 41 0 (4) 4102 42. Mental Health 589,894 482,598 0 107,296 4103 43. Health 306,980 283,642 0 23,338 4120 44. Human Services Admin 69,081 7,008 0 62,073 4121 45. Family Intervention Team 5,678 3,217 0 2,461 5101 46. Welfare 565,300 486,198 0 79,102 6201 47. County Library 158,307 119,102 0 39,205 6301 48. Bi-County Farm Advisor 33,477 31,011 0 2,466 7101 49. Parks and Recreation 51,695 68,490 0 (16,795) 7201 50. Community Memorial Museum 88,761 35,505 0 53,256 7203 51. Vets Memorial Community Bldg 52,636 95,342 0 (42,706) 0050 52. Trial Court Agency 240,751 247,619 0 (6,868) 0051 53. Children & Families First Comm 3,028 0 3,028 0 0080 54. Fleet Management ISF 43,083 31,996 0 11,087 0081 55. Information Technology ISF 72,293 56,790 0 15,503 0090 56. Liability Insurance ISF 16,224 46,002 0 (29,778) 0091 57. Workers' Comp. Ins. ISF 7,436 8,422 0 (986) 0301 58. County Service Area G 11,918 0 11,918 0 0305 59. County Service Area F 30,297 26,929 0 3,368 0309 60. County Service Area C 1,316 3,838 0 (2,522) 0311 61. County Service Area D 1,143 2,469 0 (1,326) 0565 62. 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 8,438 0 56,552 TOTAL CARRY FORWARD ALLOCATION 4,654,575 4,075,005 14,946 564,624 * 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

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 ($) ($) ($) ($) ($) 1101 9. Board of Supervisors 1,754 2,599 64 2,795 368 1105 10. Clerk of the Board 730 910 11 1,163 0 1203 11. Assessor 8,504 11,816 140 13,552 1,291 1204 12. Revenue Collection 1,080 4,158 287 1,722 0 1502 13. Elections 1,544 3,000 48 2,460 370 1600 14. Sheriff-Communications 6,890 9,362 100 10,980 1,120 1920 15. Public Works 2,624 3,599 50 4,182 6,476 1922 16. Water Resources 5,837 1,984 30 2,147 531 2103 17. Sheriff's Court Bailiffs 2,933 3,186 24 4,674 242 2105 18. District Attorney-Criminal 6,637 12,383 219 10,578 2,030 2106 19. Public Defender 379 1,401 74 604 161 2108 20. Child Support Services 21,147 122,040 9,154 33,701 1,935 2112 21. Consolidated Courts 0 1,339 37 0 0 2201 22. Sheriff-Coroner 18,986 27,796 342 30,257 15,724 2205 23. Sheriff-Boat Patrol 1,431 2,035 27 2,281 891 2208 24. Sheriff-Live Oak Contract 2,540 3,820 43 4,048 1,690 2301 25. Sheriff-County Jail 19,491 31,339 491 31,062 807 2302 26. Anti-Drug Abuse Enforcement 1,095 1,616 7 1,744 0 2304 27. Probation 12,433 16,745 222 19,814 5,867 2306 28. Victim-Witness Assistance 1,095 1,638 44 1,744 354 2401 29. Fire/Emergency Srvs/Haz Mat 1,123 2,170 38 1,789 207 2601 30. Agricultural Commissioner 8,742 14,195 170 13,932 1,561 2701 21 31. Community Srvs Dept. Wide 3,648 3,371 116 5,814 4,470 2701 22 32. Community Srvs Bldg Inspectn 1,095 2,284 24 1,744 16 270123/24 33. Community Srvs Planning 53,104 5,369 55 4,659 0 2701 25 34. Community Srvs Environ Hlth 2,189 4,099 34 3,489 691 2701 26 35. Community Srvs Animal Cntrl 1,965 4,182 166 3,131 1,208 2706 36. Recorder 1,473 2,451 43 2,348 161 2709 37. Pub. Guardian/Conservator 1,473 1,697 36 2,348 1,042 2710 38. County Clerk 744 1,090 13 1,185 81 3100 39. Road 12,258 20,653 383 16,169 4,698 3200 40. County Airport 365 1,423 39 581 323 3300 41. Transportation Development 0 32 3 0 0 4102 42. Mental Health 53,857 92,721 1,387 85,830 20,280 4103 43. Health 24,206 43,108 846 38,576 6,671 4120 44. Human Services Admin 31,247 2,778 38 2,639 6,544 4121 45. Family Intervention Team 1,459 1,634 15 2,326 0 5101 46. Welfare 52,820 101,293 13,254 83,683 12,495 6201 47. County Library 11,394 13,425 309 18,159 16 6301 48. Bi-County Farm Advisor 898 1,387 35 1,431 258 7101 49. Parks and Recreation 0 1,145 53 0 404 7201 50. Community Memorial Museum 1,544 1,666 36 2,460 0 7203 51. Vets Memorial Community Bldg 0 1,202 50 0 161 0050 52. Trial Court Agency 16,488 46,217 794 960 0 0051 53. Children & Families First Comm 86 1,462 52 190 1,211 0080 54. Fleet Management ISF 3,662 21,090 473 5,837 7,347 0081 55. Information Technology ISF 9,063 16,277 178 10,936 750 0090 56. Liability Insurance ISF 0 1,197 16 0 0 0091 57. Workers' Comp. Ins. ISF 505 5,868 17 805 242 0301 58. County Service Area G 11,858 55 3 0 0 0305 59. County Service Area F 5,571 13,258 463 8,878 1,793 0309 60. County Service Area C 0 1,191 78 0 0 0311 61. County Service Area D 0 1,032 63 0 0 0565 62. Superintendent of Schools 0 41 15,953 0 0 VARIOUS 63. All Other Departments 0 9,361 274 0 1,016 64. Unallowable 0 46 4 0 0 65. Non-County Agencies 13,708 15,709 1,025 534 2,277 TOTAL ALLOCATION 443,674 718,952 47,948 499,942 115,779 2.4

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 ($) ($) ($) ($) ($) 1101 9. Board of Supervisors 55,850 461 0 13,615 77,506 1105 10. Clerk of the Board 2,065 50 0 1,158 6,086 1203 11. Assessor 25,534 5,081 1,970 5,674 73,562 1204 12. Revenue Collection 1,696 1,653 0 2,364 12,960 1502 13. Elections 9,535 1,469 0 11,214 29,640 1600 14. Sheriff-Communications 0 (46) 0 22,711 51,118 1920 15. Public Works 45,624 174 0 6,540 69,268 1922 16. Water Resources 551 17 0 7,672 18,769 2103 17. Sheriff's Court Bailiffs 2,866 0 0 551 14,476 2105 18. District Attorney-Criminal 21,742 225 0 3,553 57,367 2106 19. Public Defender 0 0 0 43 2,663 2108 20. Child Support Services 43,709 12,825 0 7,671 252,182 2112 21. Consolidated Courts 0 0 0 15,735 17,111 2201 22. Sheriff-Coroner 127,606 1,794 47,972 111,984 382,463 2205 23. Sheriff-Boat Patrol 0 0 0 10,543 17,207 2208 24. Sheriff-Live Oak Contract 0 0 0 13,488 25,628 2301 25. Sheriff-County Jail 146,208 345 0 150,491 380,236 2302 26. Anti-Drug Abuse Enforcement 0 0 0 0 4,462 2304 27. Probation 32,355 405 0 17,108 104,948 2306 28. Victim-Witness Assistance 21,389 364 0 22 26,650 2401 29. Fire/Emergency Srvs/Haz Mat 3,710 37 0 10,756 19,830 2601 30. Agricultural Commissioner 47,642 797 0 26,217 113,257 2701 21 31. Community Srvs Dept. Wide 44,934 1,002 0 9,714 73,070 2701 22 32. Community Srvs Bldg Inspectn 1,720 248 0 956 8,087 270123/24 33. Community Srvs Planning 11,424 743 45,253 6,305 126,911 2701 25 34. Community Srvs Environ Hlth 7,576 379 0 4,179 22,636 2701 26 35. Community Srvs Animal Cntrl 5,470 1,018 0 4,135 21,276 2706 36. Recorder 27,746 2,107 0 8,600 44,930 2709 37. Pub. Guardian/Conservator 63 152 0 1,446 8,259 2710 38. County Clerk 906 232 0 587 4,838 3100 39. Road 9,887 194 0 5,311 69,552 3200 40. County Airport 6,484 54 0 19,071 28,341 3300 41. Transportation Development 0 0 0 2 37 4102 42. Mental Health 279,303 2,985 0 53,531 589,894 4103 43. Health 129,242 3,569 0 60,761 306,980 4120 44. Human Services Admin 24,167 6 0 1,662 69,081 4121 45. Family Intervention Team 241 0 0 3 5,678 5101 46. Welfare 221,021 18,013 43,229 19,492 565,300 6201 47. County Library 92,868 959 0 21,177 158,307 6301 48. Bi-County Farm Advisor 16,352 529 0 12,586 33,477 7101 49. Parks and Recreation 49,626 98 0 368 51,695 7201 50. Community Memorial Museum 80,869 242 0 1,946 88,761 7203 51. Vets Memorial Community Bldg 33,238 (8) 0 17,992 52,636 0050 52. Trial Court Agency 166,897 7,918 0 1,477 240,751 0051 53. Children & Families First Comm 0 (2) 0 29 3,028 0080 54. Fleet Management ISF 4,353 53 0 268 43,083 0081 55. Information Technology ISF 31,125 324 0 3,641 72,293 0090 56. Liability Insurance ISF 0 0 15,002 10 16,224 0091 57. Workers' Comp. Ins. ISF 0 (9) 0 8 7,436 0301 58. County Service Area G 0 0 0 2 11,918 0305 59. County Service Area F 0 81 0 253 30,297 0309 60. County Service Area C 0 0 0 47 1,316 0311 61. County Service Area D 0 10 0 38 1,143 0565 62. Superintendent of Schools 25,875 0 0 7,525 49,394 VARIOUS 63. All Other Departments 3,688 282 0 8,093 22,714 64. Unallowable 90 0 0 2,714 2,855 65. Non-County Billings 0 465 31,272 0 64,990 TOTAL ALLOCATION 1,863,248 67,296 184,697 713,039 4,654,575 2.5

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

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

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) ($) ($) ($) 1102 1. County Administrator 6 1,588 N/A 1,588 1201 2. Auditor-Controller 12 3,013 N/A 3,013 1202 3. Treasurer-Tax Collector 6 1,492 N/A 1,492 1205 4. Purchasing 2 481 N/A 481 1301 5. County Counsel 7 1,675 N/A 1,675 1401 6. Personnel 8 2,069 N/A 2,069 1700 7. Building Maintenance 29 7,354 N/A 7,354 1924 8. Central Services 4 1,011 N/A 1,011 1101 9. Board of Supervisors 5 1,203 140 1,343 1105 10. Clerk of the Board 2 501 58 559 1203 11. Assessor 23 5,833 677 6,510 1204 12. Revenue Collection 3 741 86 827 1502 13. Elections 4 1,059 123 1,182 1600 14. Sheriff-Communications 19 4,726 549 5,275 1920 15. Public Works 7 1,800 209 2,009 1922 16. Water Resources 4 924 107 1,031 2103 17. Sheriff's Court Bailiffs 8 2,012 234 2,245 2105 18. District Attorney-Criminal 18 4,553 529 5,081 2106 19. Public Defender 1 260 30 290 2108 20. Child Support Services 58 14,505 1,684 16,190 2112 21. Consolidated Courts 0 0 0 0 2201 22. Sheriff-Coroner 52 13,023 1,512 14,535 2205 23. Sheriff-Boat Patrol 4 982 114 1,096 2208 24. Sheriff-Live Oak Contract 7 1,742 202 1,944 2301 25. Sheriff-County Jail 53 13,370 1,552 14,922 2302 26. Anti-Drug Abuse Enforcement 3 751 87 838 2304 27. Probation 34 8,528 990 9,518 2306 28. Victim-Witness Assistance 3 751 87 838 2401 29. Fire/Emergency Srvs/Haz Mat 3 770 89 859 2601 30. Agricultural Commissioner 24 5,997 696 6,693 2701 21 31. Community Srvs Dept. Wide 10 2,503 291 2,793 2701 22 32. Community Srvs Bldg Inspectn 3 751 87 838 270123/24 33. Community Srvs Planning 8 2,005 233 2,238 2701 25 34. Community Srvs Environ Hlth 6 1,502 174 1,676 2701 26 35. Community Srvs Animal Cntrl 5 1,348 156 1,504 2706 36. Recorder 4 1,011 117 1,128 2709 37. Pub. Guardian/Conservator 4 1,011 117 1,128 2710 38. County Clerk 2 510 59 569 3100 39. Road 28 6,959 808 7,767 3200 40. County Airport 1 250 29 279 3300 41. Transportation Development 0 0 0 0 4102 42. Mental Health 148 36,942 4,289 41,231 4103 43. Health 66 16,604 1,928 18,532 4120 44. Human Services Admin 5 1,136 132 1,268 4121 45. Family Intervention Team 4 1,001 116 1,117 5101 46. Welfare 144 36,018 4,182 40,200 6201 47. County Library 31 7,816 907 8,723 6301 48. Bi-County Farm Advisor 2 616 72 688 7101 49. Parks and Recreation 0 0 0 0 7201 50. Community Memorial Museum 4 1,059 123 1,182 7203 51. Vets Memorial Community Bldg 0 0 0 0 0050 52. Trial Court Agency 45 11,310 1,313 12,623 0051 53. Children & Families First Comm 0 0 0 0 0080 54. Fleet Management ISF 10 2,512 292 2,804 0081 55. Information Technology ISF 19 4,707 547 5,253 0090 56. Liability Insurance ISF 0 0 0 0 0091 57. Workers' Comp. Ins. ISF 1 347 40 387 0301 58. County Service Area G 0 0 0 0 0305 59. County Service Area F 15 3,821 444 4,265 0309 60. County Service Area C 0 0 0 0 0311 61. County Service Area D 0 0 0 0 0565 62. Superintendent of Schools 0 0 0 0 VARIOUS 63. All Other Departments 0 0 0 0 64. Unallowable 0 0 0 0 65. Non-County Agencies 0 0 0 0 TOTAL (First Allocation Base) 977 244,448 N/A 270,662 LESS: Service Dept., No. 1--9 75 N/A N/A 18,683 TOTAL (Second Allocation Base) 902 244,448 26,214 251,979 3.2

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 1102 1. County Administrator 6 486 N/A 0 0 N/A 486 2,074 1201 2. Auditor-Controller 12 923 N/A 0 0 N/A 923 3,935 1202 3. Treasurer-Tax Collector 6 457 N/A 0 0 N/A 457 1,949 1205 4. Purchasing 2 147 N/A 0 0 N/A 147 629 1301 5. County Counsel 7 513 N/A 0 0 N/A 513 2,188 1401 6. Personnel 8 634 N/A 0 0 N/A 634 2,703 1700 7. Building Maintenance 29 2,252 N/A 0 0 N/A 2,252 9,606 1924 8. Central Services 4 309 N/A 0 0 N/A 309 1,320 1101 9. Board of Supervisors 5 368 43 0 0 0 411 1,754 1105 10. Clerk of the Board 2 153 18 0 0 0 171 730 1203 11. Assessor 23 1,786 207 0 0 0 1,993 8,504 1204 12. Revenue Collection 3 227 26 0 0 0 253 1,080 1502 13. Elections 4 324 38 0 0 0 362 1,544 1600 14. Sheriff-Communications 19 1,447 168 0 0 0 1,615 6,890 1920 15. Public Works 7 551 64 0 0 0 615 2,624 1922 16. Water Resources 4 283 33 3.92 4,055 435 4,806 5,837 2103 17. Sheriff's Court Bailiffs 8 616 72 0 0 0 688 2,933 2105 18. District Attorney-Criminal 18 1,394 162 0 0 0 1,556 6,637 2106 19. Public Defender 1 80 9 0 0 0 89 379 2108 20. Child Support Services 58 4,442 516 0 0 0 4,957 21,147 2112 21. Consolidated Courts 0 0 0 0 0 0 0 0 2201 22. Sheriff-Coroner 52 3,988 463 0 0 0 4,451 18,986 2205 23. Sheriff-Boat Patrol 4 301 35 0 0 0 336 1,431 2208 24. Sheriff-Live Oak Contract 7 533 62 0 0 0 595 2,540 2301 25. Sheriff-County Jail 53 4,094 475 0 0 0 4,569 19,491 2302 26. Anti-Drug Abuse Enforcement 3 230 27 0 0 0 257 1,095 2304 27. Probation 34 2,611 303 0 0 0 2,915 12,433 2306 28. Victim-Witness Assistance 3 230 27 0 0 0 257 1,095 2401 29. Fire/Emergency Srvs/Haz Mat 3 236 27 0 0 0 263 1,123 2601 30. Agricultural Commissioner 24 1,836 213 0 0 0 2,049 8,742 2701 21 31. Community Srvs Dept. Wide 10 766 89 0 0 0 855 3,648 2701 22 32. Community Srvs Bldg Inspectn 3 230 27 0 0 0 257 1,095 270123/24 33. Community Srvs Planning 8 614 71 43.84 45,320 4,860 50,866 53,104 2701 25 34. Community Srvs Environ Hlth 6 460 53 0 0 0 513 2,189 2701 26 35. Community Srvs Animal Cntrl 5 413 48 0 0 0 461 1,965 2706 36. Recorder 4 309 36 0 0 0 345 1,473 2709 37. Pub. Guardian/Conservator 4 309 36 0 0 0 345 1,473 2710 38. County Clerk 2 156 18 0 0 0 174 744 3100 39. Road 28 2,131 247 1.85 1,908 205 4,491 12,258 3200 40. County Airport 1 77 9 0 0 0 86 365 3300 41. Transportation Development 0 0 0 0 0 0 0 0 4102 42. Mental Health 148 11,312 1,313 0 0 0 12,625 53,857 4103 43. Health 66 5,084 590 0 0 0 5,674 24,206 4120 44. Human Services Admin 5 348 40 25.85 26,725 2,866 29,980 31,247 4121 45. Family Intervention Team 4 307 36 0 0 0 342 1,459 5101 46. Welfare 144 11,029 1,280 0.27 280 30 12,620 52,820 6201 47. County Library 31 2,393 278 0 0 0 2,671 11,394 6301 48. Bi-County Farm Advisor 2 189 22 0 0 0 211 898 7101 49. Parks and Recreation 0 0 0 0 0 0 0 0 7201 50. Community Memorial Museum 4 324 38 0 0 0 362 1,544 7203 51. Vets Memorial Community Bldg 0 0 0 0 0 0 0 0 0050 52. Trial Court Agency 45 3,463 402 0 0 0 3,865 16,488 0051 53. Children & Families First Comm 1 77 9 0 0 0 86 86 0080 54. Fleet Management ISF 10 769 89 0 0 0 859 3,662 0081 55. Information Technology ISF 19 1,441 167 1.92 1,988 213 3,809 9,063 0090 56. Liability Insurance ISF 0 0 0 0 0 0 0 0 0091 57. Workers' Comp. Ins. ISF 1 106 12 0 0 0 118 505 0301 58. County Service Area G 0 0 0 10.36 10,710 1,148 11,858 11,858 0305 59. County Service Area F 15 1,170 136 0 0 0 1,306 5,571 0309 60. County Service Area C 0 0 0 0 0 0 0 0 0311 61. County Service Area D 0 0 0 0 0 0 0 0 0565 62. Superintendent of Schools 0 0 0 0 0 0 0 0 VARIOUS 63. All Other Departments 0 0 0 0 0 0 0 0 64. Unallowable 0 0 0 0 0 0 0 0 65. Non-County Agencies 0 0 0 11.98 12,380 1,328 13,708 13,708 TOTAL (First Allocation Base) 978 74,928 N/A 100.00 103,368 N/A 197,415 468,077 LESS: Service Dept., No. 1--9 75 N/A N/A 0.00 N/A N/A 5,721 24,404 TOTAL (Second Allocation Base) 903 74,928 8,035 100.00 103,368 11,085 191,695 443,674 3.3

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) ($) ($) ($) (# EES) ($) ($) ($) 1102 1. County Administrator 543,158 2,744 N/A 2,744 6 1,140 N/A 1,140 1201 2. Auditor-Controller 659,861 3,333 N/A 3,333 12 2,163 N/A 2,163 1202 3. Treasurer-Tax Collector 318,828 1,611 N/A 1,611 6 1,071 N/A 1,071 1205 4. Purchasing 193,424 977 N/A 977 2 346 N/A 346 1301 5. County Counsel 624,740 3,156 N/A 3,156 7 1,203 N/A 1,203 1401 6. Personnel 420,886 2,126 N/A 2,126 8 1,486 N/A 1,486 1700 7. Building Maintenance 1,697,571 8,576 N/A 8,576 29 5,280 N/A 5,280 1924 8. Central Services 114,648 579 N/A 579 4 726 N/A 726 1101 9. Board of Supervisors 216,244 1,092 49 1,141 5 864 40 904 1105 10. Clerk of the Board 89,482 452 20 472 2 359 17 376 1203 11. Assessor 1,240,715 6,268 279 6,546 23 4,188 196 4,384 1204 12. Revenue Collection 116,990 591 26 617 3 532 25 557 1502 13. Elections 341,031 1,723 77 1,799 4 760 36 796 1600 14. Sheriff-Communications 993,183 5,017 223 5,240 19 3,394 159 3,552 1920 15. Public Works 361,314 1,825 81 1,906 7 1,292 60 1,353 1922 16. Water Resources 202,412 1,023 45 1,068 4 664 31 695 2103 17. Sheriff's Court Bailiffs 309,086 1,561 69 1,631 8 1,445 68 1,512 2105 18. District Attorney-Criminal 1,346,830 6,804 302 7,106 18 3,269 153 3,422 2106 19. Public Defender 84,271 426 19 445 1 187 9 195 2108 20. Child Support Services 2,861,268 14,454 642 15,097 58 10,416 487 10,903 2112 21. Consolidated Courts 179,004 904 40 944 0 0 0 0 2201 22. Sheriff-Coroner 2,979,514 15,052 669 15,721 52 9,351 437 9,789 2205 23. Sheriff-Boat Patrol 211,515 1,069 47 1,116 4 705 33 738 2208 24. Sheriff-Live Oak Contract 423,590 2,140 95 2,235 7 1,251 59 1,309 2301 25. Sheriff-County Jail 3,307,357 16,708 743 17,450 53 9,600 449 10,049 2302 26. Anti-Drug Abuse Enforcement 199,336 1,007 45 1,052 3 539 25 564 2304 27. Probation 1,678,355 8,479 377 8,855 34 6,124 286 6,410 2306 28. Victim-Witness Assistance 129,767 656 29 685 3 539 25 564 2401 29. Fire/Emergency Srvs/Haz Mat 240,747 1,216 54 1,270 3 553 26 579 2601 30. Agricultural Commissioner 1,612,041 8,144 362 8,505 24 4,306 201 4,507 2701 21 31. Community Srvs Dept. Wide 96,542 488 22 509 10 1,797 84 1,881 2701 22 32. Community Srvs Bldg Inspectn 292,090 1,476 66 1,541 3 539 25 564 270123/233. Community Srvs Planning 661,319 3,341 148 3,489 8 1,440 67 1,507 2701 25 34. Community Srvs Environ Hlth 523,593 2,645 118 2,763 6 1,078 50 1,129 2701 26 35. Community Srvs Animal Cntrl 291,618 1,473 65 1,539 5 968 45 1,013 2706 36. Recorder 253,584 1,281 57 1,338 4 726 34 760 2709 37. Pub. Guardian/Conservator 125,027 632 28 660 4 726 34 760 2710 38. County Clerk 118,608 599 27 626 2 366 17 383 3100 39. Road 2,287,864 11,558 514 12,071 28 4,997 234 5,231 3200 40. County Airport 160,398 810 36 846 1 180 8 188 3300 41. Transportation Development 0 0 0 0 0 0 0 0 4102 42. Mental Health 10,240,612 51,733 2,299 54,032 148 26,526 1,241 27,767 4103 43. Health 4,424,709 22,352 993 23,346 66 11,922 558 12,480 4120 44. Human Services Admin 310,394 1,568 70 1,638 5 816 38 854 4121 45. Family Intervention Team 157,446 795 35 831 4 719 34 752 5101 46. Welfare 7,561,732 38,200 1,698 39,897 144 25,863 1,210 27,072 6201 47. County Library 960,758 4,853 216 5,069 31 5,612 262 5,875 6301 48. Bi-County Farm Advisor 116,346 588 26 614 2 442 21 463 7101 49. Parks and Recreation 109,106 551 24 576 0 0 0 0 7201 50. Community Memorial Museum 113,781 575 26 600 4 760 36 796 7203 51. Vets Memorial Community Bldg 126,500 639 28 667 0 0 0 0 0050 52. Trial Court Agency 3,321,390 16,779 746 17,524 45 8,121 380 8,501 0051 53. Children & Families First Comm 141,579 715 32 747 1 180 8 188 0080 54. Fleet Management ISF 865,051 4,370 194 4,564 10 1,804 84 1,888 0081 55. Information Technology ISF 2,148,387 10,853 482 11,335 19 3,380 158 3,538 0090 56. Liability Insurance ISF 194,559 983 44 1,027 0 0 0 0 0091 57. Workers' Comp. Ins. ISF 1,035,184 5,229 232 5,462 1 249 12 260 0301 58. County Service Area G 5,364 27 1 28 0 0 0 0 0305 59. County Service Area F 1,109,748 5,606 249 5,855 15 2,744 128 2,872 0309 60. County Service Area C 68,664 347 15 362 0 0 0 0 0311 61. County Service Area D 68,212 345 15 360 0 0 0 0 0565 62. Superintendent of Schools 0 0 0 0 0 0 0 0 VARIOUS 63. All Other Departments 1,096,506 5,539 246 5,785 4 726 34 760 64. Unallowable 0 0 0 0 0 0 0 0 65. Non-County Agencies 0 0 0 0 30 5,308 248 5,556 TOTAL (First Allocation Base) 62,683,839 316,661 N/A 329,707 1,011 181,740 N/A 189,612 LESS: Service Dept., No. 1--9 4,573,116 23,102 N/A 23,102 75 13,415 N/A 13,415 TOTAL (Second Allocation Base) 58,110,723 293,559 13,046 306,605 937 168,325 7,872 176,197 3.4

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) ($) ($) ($) ($) ($) ($) ($) 1102 1. County Administrator 152 395 N/A 395 0 N/A 0 4,279 1201 2. Auditor-Controller 149 387 N/A 387 0 N/A 0 5,884 1202 3. Treasurer-Tax Collector 951 2,469 N/A 2,469 0 N/A 0 5,151 1205 4. Purchasing 186 483 N/A 483 0 N/A 0 1,806 1301 5. County Counsel 223 579 N/A 579 0 N/A 0 4,938 1401 6. Personnel 384 997 N/A 997 0 N/A 0 4,609 1700 7. Building Maintenance 2,602 6,756 N/A 6,756 0 N/A 0 20,612 1924 8. Central Services 281 730 N/A 730 0 N/A 0 2,034 1101 9. Board of Supervisors 205 532 21 554 0 0 0 2,599 1105 10. Clerk of the Board 23 60 2 62 0 0 0 910 1203 11. Assessor 328 852 34 886 0 0 0 11,816 1204 12. Revenue Collection 1,105 2,869 115 2,984 0 0 0 4,158 1502 13. Elections 150 389 16 405 0 0 0 3,000 1600 14. Sheriff-Communications 211 548 22 570 0 0 0 9,362 1920 15. Public Works 126 327 13 340 0 0 0 3,599 1922 16. Water Resources 82 213 9 221 0 0 0 1,984 2103 17. Sheriff's Court Bailiffs 16 42 2 43 0 0 0 3,186 2105 18. District Attorney-Criminal 687 1,784 71 1,855 0 0 0 12,383 2106 19. Public Defender 282 732 29 761 0 0 0 1,401 2108 20. Child Support Services 35,568 92,349 3,691 96,041 0 0 0 122,040 2112 21. Consolidated Courts 146 379 15 394 0 0 0 1,339 2201 22. Sheriff-Coroner 847 2,199 88 2,287 0 0 0 27,796 2205 23. Sheriff-Boat Patrol 67 174 7 181 0 0 0 2,035 2208 24. Sheriff-Live Oak Contract 102 265 11 275 0 0 0 3,820 2301 25. Sheriff-County Jail 1,422 3,692 148 3,840 0 0 0 31,339 2302 26. Anti-Drug Abuse Enforcement 0 0 0 0 0 0 0 1,616 2304 27. Probation 548 1,423 57 1,480 0 0 0 16,745 2306 28. Victim-Witness Assistance 144 374 15 389 0 0 0 1,638 2401 29. Fire/Emergency Srvs/Haz Mat 119 309 12 321 0 0 0 2,170 2601 30. Agricultural Commissioner 438 1,137 45 1,183 0 0 0 14,195 2701 21 31. Community Srvs Dept. Wide 363 942 38 980 0 0 0 3,371 2701 22 32. Community Srvs Bldg Inspectn 66 171 7 178 0 0 0 2,284 270123/2433. Community Srvs Planning 138 358 14 373 0 0 0 5,369 2701 25 34. Community Srvs Environ Hlth 77 200 8 208 0 0 0 4,099 2701 26 35. Community Srvs Animal Cntrl 604 1,568 63 1,631 0 0 0 4,182 2706 36. Recorder 131 340 14 354 0 0 0 2,451 2709 37. Pub. Guardian/Conservator 103 267 11 278 0 0 0 1,697 2710 38. County Clerk 30 78 3 81 0 0 0 1,090 3100 39. Road 1,241 3,222 129 3,351 0 0 0 20,653 3200 40. County Airport 144 374 15 389 0 0 0 1,423 3300 41. Transportation Development 12 31 1 32 0 0 0 32 4102 42. Mental Health 4,045 10,503 420 10,922 0 0 0 92,721 4103 43. Health 2,697 7,003 280 7,282 0 0 0 43,108 4120 44. Human Services Admin 106 275 11 286 0 0 0 2,778 4121 45. Family Intervention Team 19 49 2 51 0 0 0 1,634 5101 46. Welfare 10,965 28,470 1,138 29,608 4,463 253 4,716 101,293 6201 47. County Library 919 2,386 95 2,481 0 0 0 13,425 6301 48. Bi-County Farm Advisor 115 299 12 311 0 0 0 1,387 7101 49. Parks and Recreation 211 548 22 570 0 0 0 1,145 7201 50. Community Memorial Museum 100 260 10 270 0 0 0 1,666 7203 51. Vets Memorial Community Bldg 198 514 21 535 0 0 0 1,202 0050 52. Trial Court Agency 2,698 7,005 280 7,285 12,215 692 12,907 46,217 0051 53. Children & Families First Comm 195 506 20 527 0 0 0 1,462 0080 54. Fleet Management ISF 1,768 4,590 183 4,774 9,335 529 9,864 21,090 0081 55. Information Technology ISF 520 1,350 54 1,404 0 0 0 16,277 0090 56. Liability Insurance ISF 63 164 7 170 0 0 0 1,197 0091 57. Workers' Comp. Ins. ISF 54 140 6 146 0 0 0 5,868 0301 58. County Service Area G 10 26 1 27 0 0 0 55 0305 59. County Service Area F 1,678 4,357 174 4,531 0 0 0 13,258 0309 60. County Service Area C 307 797 32 829 0 0 0 1,191 0311 61. County Service Area D 249 647 26 672 0 0 0 1,032 0565 62. Superintendent of Schools 15 39 2 41 0 0 0 41 VARIOUS63. All Other Departments 1,043 2,708 108 2,816 0 0 0 9,361 64. Unallowable 17 44 2 46 0 0 0 46 65. Non-County Agencies 3,760 9,763 390 10,153 0 0 0 15,709 TOTAL (First Allocation Base) 82,205 213,438 N/A 221,459 26,012 N/A 27,487 768,265 LESS: Service Dept., No. 1--9 4,928 12,795 N/A 12,795 0 N/A 0 49,312 TOTAL (Second Allocation Base) 77,277 200,643 8,020 208,664 26,012 1,474 27,487 718,952 3.5

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) ($) ($) ($) 1102 1. County Administrator 152 35 N/A 35 1201 2. Auditor-Controller 149 34 N/A 34 1202 3. Treasurer-Tax Collector 951 218 N/A 218 1205 4. Purchasing 186 43 N/A 43 1301 5. County Counsel 223 51 N/A 51 1401 6. Personnel 384 88 N/A 88 1700 7. Building Maintenance 2,602 597 N/A 597 1924 8. Central Services 281 65 N/A 65 1101 9. Board of Supervisors 205 47 5 52 1105 10. Clerk of the Board 23 5 1 6 1203 11. Assessor 328 75 8 83 1204 12. Revenue Collection 1,105 254 26 280 1502 13. Elections 150 34 4 38 1600 14. Sheriff-Communications 211 48 5 53 1920 15. Public Works 126 29 3 32 1922 16. Water Resources 82 19 2 21 2103 17. Sheriff's Court Bailiffs 16 4 0 4 2105 18. District Attorney-Criminal 687 158 16 174 2106 19. Public Defender 282 65 7 71 2108 20. Child Support Services 35,568 8,165 846 9,012 2112 21. Consolidated Courts 146 34 3 37 2201 22. Sheriff-Coroner 847 194 20 215 2205 23. Sheriff-Boat Patrol 67 15 2 17 2208 24. Sheriff-Live Oak Contract 102 23 2 26 2301 25. Sheriff-County Jail 1,422 326 34 360 2302 26. Anti-Drug Abuse Enforcement 0 0 0 0 2304 27. Probation 548 126 13 139 2306 28. Victim-Witness Assistance 144 33 3 36 2401 29. Fire/Emergency Srvs/Haz Mat 119 27 3 30 2601 30. Agricultural Commissioner 438 101 10 111 2701 21 31. Community Srvs Dept. Wide 363 83 9 92 2701 22 32. Community Srvs Bldg Inspectn 66 15 2 17 270123/24 33. Community Srvs Planning 138 32 3 35 2701 25 34. Community Srvs Environ Hlth 77 18 2 20 2701 26 35. Community Srvs Animal Cntrl 604 139 14 153 2706 36. Recorder 131 30 3 33 2709 37. Pub. Guardian/Conservator 103 24 2 26 2710 38. County Clerk 30 7 1 8 3100 39. Road 1,241 285 30 314 3200 40. County Airport 144 33 3 36 3300 41. Transportation Development 12 3 0 3 4102 42. Mental Health 4,045 929 96 1,025 4103 43. Health 2,697 619 64 683 4120 44. Human Services Admin 106 24 3 27 4121 45. Family Intervention Team 19 4 0 5 5101 46. Welfare 10,965 2,517 261 2,778 6201 47. County Library 919 211 22 233 6301 48. Bi-County Farm Advisor 115 26 3 29 7101 49. Parks and Recreation 211 48 5 53 7201 50. Community Memorial Museum 100 23 2 25 7203 51. Vets Memorial Community Bldg 198 45 5 50 0050 52. Trial Court Agency 2,698 619 64 684 0051 53. Children & Families First Comm 195 45 5 49 0080 54. Fleet Management ISF 1,768 406 42 448 0081 55. Information Technology ISF 520 119 12 132 0090 56. Liability Insurance ISF 63 14 1 16 0091 57. Workers' Comp. Ins. ISF 54 12 1 14 0301 58. County Service Area G 10 2 0 3 0305 59. County Service Area F 1,678 385 40 425 0309 60. County Service Area C 307 70 7 78 0311 61. County Service Area D 249 57 6 63 0565 62. Superintendent of Schools 15 3 0 4 VARIOUS 63. All Other Departments 1,043 239 25 264 64. Unallowable 17 4 0 4 65. Non-County Agencies 3,760 863 89 953 TOTAL (First Allocation Base) 82,205 18,872 N/A 20,710 LESS: Service Dept., No. 1--9 4,928 1,131 N/A 1,131 TOTAL (Second Allocation Base) 77,277 17,740 1,839 19,579 3.6