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ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 1 of 89 Table of Contents Schedule Description Allocation Basis Units Allocation Basis Source Page # Table of Contents 1 Summary Schedule 3 BUILDING USE ALLOWANCE 12 1 Department Costs 13 1 Incoming Costs 14 1 COURTHOUSE SQUARE FOOTAGE AUDITOR 15 1 LIBRARY DIRECT DIRECT 16 1 ADMIN BUILDING SQUARE FOOTAGE COUNTY 17 1 BV COMM SVCS SQUARE FOOTAGE COUNTY 18 1 SOCIAL SVCS SQUARE FOOTAGE RENTAL RATE 19 1 PUB HEALTH SQUARE FOOTAGE RENTAL RATE 20 1 Allocation Summary 21 132 RISK MANAGEMENT 22 2 Department Costs 23 2 Incoming Costs 24 2 SAFETY & WELLNESS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 25 2 INSURANCE WORKERS' COMP CHARGES AUDITOR'S OFFICE 26 2 Allocation Summary 27 101 BOARD & CONSULT 28 3 Department Costs 29 3 Incoming Costs 30 3 PERSONNEL SVCS PAYROLL WARRANTS AUDITOR'S 31 3 BUDGET RELATIVE BUDGET SIZE COUNTY BUDGET 32 3 PURCHASING RELATIVE BUDGET SIZE COUNTY BUDGET 35 3 Allocation Summary 38 103 PERSONNEL 41 4 Department Costs 42 4 Incoming Costs 43 4 PERSONNEL SVCS NUMBER OF FTE POSITION ALLOCATION LIST 44 4 Allocation Summary 46 105 AUDITOR-CONTROLLER 47 5 Department Costs 48 5 Incoming Costs 49 5 ACCTS PAYABLE NUMBER OF WARRANTS PROCESSED AUDITOR'S OFFICE 50 5 PAYROLL SVCS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 53 5 ACCOUNTING SVCS RELATIVE BUDGET SIZE COUNTY BUDGET 54 5 Allocation Summary 57 107 CENTRAL SERVICES 60 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 2 of 89 6 Department Costs 61 6 Incoming Costs 62 6 COMMO NUMBER OF PHONES AUDITOR'S OFFICE 63 6 POSTAGE/COPIES COSTS ABATED AUDITOR'S OFFICE 64 6 AUDIT/COST PLAN RELATIVE BUDGET SIZE COUNTY BUDGET 65 6 EDP PERCENT OF USAGE EDP WORKSHEET 68 6 Allocation Summary 69 110 TREAS-TAX COLLECTOR 72 7 Department Costs 73 7 Incoming Costs 74 7 WARRANT PROCESS NUMBER OF NON-PAYROLL COUNTY WORKSHEET 75 7 Allocation Summary 78 119 BUILDINGS & GROUND 81 8 Department Costs 82 8 Incoming Costs 83 8 COURTHOUSE SQUARE FOOTAGE COUNTY RECORDS 84 8 LIBRARY SQUARE FOOTAGE COUNTY RECORDS 85 8 ADMIN BLDG SQUARE FOOTAGE COUNTY RECORDS 86 8 JANITORIAL SVCS SQUARE FOOTAGE CLEANED AUDITOR'S OFFICE 87 8 B&G SERVICES TOTAL SQUARE FOOTAGE OCCUPIED AUDITOR'S OFFICE 88 8 Allocation Summary 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 3 of 89 Summary Schedule Department 128 INSURANCE 109 INFORMATI ON TECHNOLO 104 COUNTY CLERK 113 COUNTY ASSESSOR 114 RECORDER 116 ELECTIONS 126 CHAMBER OF COMMERCE 133 RETIREE BENEFITS 134 SURVEYOR/ ENGR 138 GRAND JURY 1 BUILDING USE ALLOWANCE $0 $0 $575 $927 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 1,067 1,341 0 0 0 0 0 1,032 3 101 BOARD & CONSULT 7 1,792 4,306 6,450 513 203 660 3,635 125 86 4 103 PERSONNEL 0 0 3,558 5,337 1,067 0 0 0 0 0 5 105 AUDITOR-CONTROLLER 37 2,022 5,570 7,665 1,141 720 602 5,087 335 120 6 107 CENTRAL SERVICES 2 591 1,035 11,286 115 (47) 218 1,199 41 24 7 110 TREAS-TAX COLLECTOR 13 197 381 286 292 229 13 814 95 19 8 119 BUILDINGS & GROUND 0 0 22,925 36,973 0 0 0 0 0 0 Total Current Allocations 59 4,603 39,417 70,264 3,130 1,104 1,492 10,734 596 1,280 Less: Fixed Costs Adjustments) 3,320 6,022 36,963 63,559 0 9,605 2,899 16,739 1,989 2,506 Carry-Forward (3,261) (1,419) 2,454 6,705 0 (8,501) (1,407) (6,005) (1,393) (1,226) Proposed Costs $(3,202) $3,183 $41,870 $76,970 $3,130 $(7,396) $85 $4,730 $(797) $54 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 4 of 89 Summary Schedule Department 141 COUNTY COUNSEL 145 GRANT VERTICAL PROSECUTI ON 146 DISTRICT ATTORNEY 147 PUBLIC DEFENDER 292 ANTI DRUG ABUSE 149 COUNTY SHERIFF 150 JAIL COSTS 294 VICTIM WITNESS 158 PROBATION DEPT 159/163 FIRE 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $620 $0 $0 $40 $0 2 132 RISK MANAGEMENT 285 0 1,212 0 0 20,138 0 35 577 1,177 3 101 BOARD & CONSULT 3,662 0 5,742 538 27 31,917 605 540 2,017 275 4 103 PERSONNEL 0 0 2,757 0 1,779 16,899 0 800 854 0 5 105 AUDITOR-CONTROLLER 4,118 0 9,016 648 614 39,855 554 1,967 3,618 239 6 107 CENTRAL SERVICES 1,146 0 1,532 177 37 8,883 199 178 750 831 7 110 TREAS-TAX COLLECTOR 267 0 1,119 76 248 2,396 13 629 566 0 8 119 BUILDINGS & GROUND 0 0 3,527 0 0 70,444 0 0 4,586 0 Total Current Allocations 9,478 0 24,904 1,440 2,704 191,151 1,371 4,150 13,007 2,523 Less: Fixed Costs Adjustments) 12,212 199 29,005 5,161 9,745 165,893 0 6,649 16,906 15,095 Carry-Forward (2,734) (199) (4,101) (3,721) (7,041) 25,258 0 (2,499) (3,899) (12,572) Proposed Costs $6,744 $(199) $20,803 $(2,281) $(4,337) $216,409 $1,371 $1,651 $9,107 $(10,049) ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 5 of 89 Summary Schedule Department 160/164 EMERGENC Y SVCS 165 EAST ALPINE FIRE 166 KIRKWOOD EMS 168 BV EMS 167 BUILDING DEPT 170 AGRICULTU RAL COMMISSIO 175 CDA 176 PLANNING DEPT 179 LOCAL AGENCY FORMATION 182 LOCAL HEALTH DEPT 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 2,723 8 368 923 0 2,038 2,206 0 0 3 101 BOARD & CONSULT 770 3,103 2 1,094 3,950 151 8,441 5,725 8 240 4 103 PERSONNEL 0 854 0 0 1,779 0 7,115 1,779 0 0 5 105 AUDITOR-CONTROLLER 818 6,818 47 1,519 5,564 146 11,508 7,529 22 208 6 107 CENTRAL SERVICES 254 704 1 45 1,026 50 3,236 551 3 79 7 110 TREAS-TAX COLLECTOR 64 1,538 19 44 451 6 1,004 159 6 0 8 119 BUILDINGS & GROUND 0 0 0 0 3,245 0 0 1,590 0 0 Total Current Allocations 1,905 15,739 78 3,071 16,938 353 33,342 19,538 39 528 Less: Fixed Costs Adjustments) 6,022 99 0 0 19,313 673 38,814 19,658 7,387 1,020 Carry-Forward (4,117) 15,640 0 0 (2,375) (320) (5,472) (120) (7,348) (492) Proposed Costs $(2,212) $31,380 $78 $3,071 $14,563 $33 $27,871 $19,418 $(7,308) $36 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 6 of 89 Summary Schedule Department 185 SOLID WASTE 186 WELFARE 190 ONE STOP PROGRAM 187 SOCIAL SERVICES ASSISTANC E 188 GENERAL RELIEF 193/194 COUNTY LIBRARY 195/196 CO PARKS 198 MUSEUM (120) HEALTH DEPT (121) MENTAL HEALTH 1 BUILDING USE ALLOWANCE $0 $37,983 $0 $0 $0 $940 $0 $0 $9,760 $990 2 132 RISK MANAGEMENT 107 4,663 0 0 0 1,415 0 775 3,454 1,198 3 101 BOARD & CONSULT 422 16,627 764 692 4 5,760 139 2,209 12,338 5,457 4 103 PERSONNEL 1,583 10,851 0 0 0 4,447 0 1,085 6,137 1,121 5 105 AUDITOR-CONTROLLER 622 23,282 2,948 1,584 4 8,808 666 3,431 18,692 9,786 6 107 CENTRAL SERVICES 47 7,622 251 228 1 1,854 195 408 2,297 1,384 7 110 TREAS-TAX COLLECTOR 51 2,848 960 413 0 960 229 254 2,212 1,513 8 119 BUILDINGS & GROUND 0 19,671 0 0 0 126,708 19,798 19,267 8,761 1,590 Total Current Allocations 2,832 123,548 4,924 2,918 9 150,892 21,027 27,430 63,651 23,039 Less: Fixed Costs Adjustments) 1,191 166,231 0 6,489 37 92,746 29,268 31,534 72,459 25,213 Carry-Forward 1,641 (42,683) 0 (3,571) (28) 58,146 (8,241) (4,104) (8,808) (2,174) Proposed Costs $4,473 $80,865 $4,924 $(654) $(19) $209,038 $12,786 $23,326 $54,843 $20,865 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 7 of 89 Summary Schedule Department (122) DRUGS & ALCOHOL (151) TOBACCO (219/220) ROAD DEPT 214 PARKING/R ECORDS MGMT (330) FISH & GAME (276) WATER SHED COORD (273) BT EMERGENC Y PREP (240) AIRPORT (290) COPS GRANT (291) OTHER STATE GRANTS 1 BUILDING USE ALLOWANCE $3,969 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 415 2,451 4,430 175 0 0 0 0 0 0 3 101 BOARD & CONSULT 3,781 2,123 22,915 516 629 3 286 119 798 797 4 103 PERSONNEL 2,544 1,334 13,342 142 0 0 0 0 1,779 1,779 5 105 AUDITOR-CONTROLLER 8,086 4,543 31,111 736 742 109 3,760 254 1,010 1,296 6 107 CENTRAL SERVICES 1,064 663 5,821 21 207 150 87 39 263 263 7 110 TREAS-TAX COLLECTOR 1,824 1,119 3,375 32 83 44 1,475 64 133 254 8 119 BUILDINGS & GROUND 3,377 0 7,665 0 0 0 0 0 0 0 Total Current Allocations 25,060 12,233 88,659 1,622 1,661 306 5,607 476 3,983 4,389 Less: Fixed Costs Adjustments) 27,373 15,704 117,108 2,033 3,251 3,328 2,659 194 8,269 6,627 Carry-Forward (2,313) (3,471) (28,449) (411) (1,590) (3,022) 2,948 282 (4,286) (2,238) Proposed Costs $22,747 $8,763 $60,211 $1,212 $71 $(2,716) $8,556 $758 $(302) $2,151 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 8 of 89 Summary Schedule Department (295) LAW ENFORCEM ENT AB443 (310) MPUD 221 CO ROAD IMPROVEM ENT (340) CSA #1 (361/370) CO TRANSIT (400'S) SCHOOLS 115 COURT SERVICES 215 STATE OES 293 OHV GRANT FUND 341 BV PUBLIC SAFTEY 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 2,023 25 0 0 368 1,719 0 0 0 2,777 3 101 BOARD & CONSULT 10,851 0 0 1,905 3,407 5,072 314 187 65 3,165 4 103 PERSONNEL 6,226 0 0 0 1,121 0 0 0 0 2,668 5 105 AUDITOR-CONTROLLER 11,820 76 348 2,165 4,492 33,061 287 314 132 4,412 6 107 CENTRAL SERVICES 2,368 0 0 628 808 200 103 62 69 693 7 110 TREAS-TAX COLLECTOR 267 32 146 216 451 11,123 6 64 32 489 8 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 33,555 132 494 4,915 10,648 51,176 710 626 297 14,205 Less: Fixed Costs Adjustments) 24,725 7,370 49,014 14,154 15,191 6,334 1,368 4,190 4,057 20,877 Carry-Forward 8,830 (7,238) (48,520) (9,239) (4,543) 44,842 (658) (3,564) (3,760) (6,672) Proposed Costs $42,385 $(7,105) $(48,025) $(4,325) $6,106 $96,018 $52 $(2,938) $(3,462) $7,532 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 9 of 89 Summary Schedule Department 342 BV SW ASSESSME NT 343 BV TRANSFER STATION (500) OTHER TRUST &AGENCY 375 STPUD MITIGATION 376 YOUTH OFFENDER BLOCK 377 MENTAL HEALTH SVCS ACT 260 CAPITAL OUTLAY 201 DEBT SERVICE FUND 261 HAWKINS PEAK 262 PER CAPITA GRANT 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 1,397 0 0 0 0 3 101 BOARD & CONSULT 568 395 1,737 4,088 1,312 11,585 0 745 0 0 4 103 PERSONNEL 0 0 0 0 0 11,100 0 0 0 0 5 105 AUDITOR-CONTROLLER 507 524 7,606 3,572 1,409 18,448 1,045 676 136 0 6 107 CENTRAL SERVICES 187 130 573 1,348 433 2,584 0 246 0 0 7 110 TREAS-TAX COLLECTOR 6 76 2,562 13 114 2,790 439 13 57 0 8 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 1,269 1,125 12,478 9,021 3,269 47,904 1,483 1,680 193 0 Less: Fixed Costs Adjustments) 0 0 14,091 3,226 6,836 16,042 2,392 0 25,952 9,485 Carry-Forward 0 0 (1,613) 5,795 (3,567) 31,862 (909) 0 (25,759) (9,485) Proposed Costs $1,269 $1,125 $10,864 $14,817 $(299) $79,766 $574 $1,680 $(25,565) $(9,485) ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 10 of 89 Summary Schedule Department 263 MARKLEEVI LLE PIPELINE 267 LEVIATHAN PEAK 297 FEDERAL ANTI-DRUG 298 FEDERAL CAL-MMET 299 DEA GRANTS 271 GRANTS CLEARING 272 SAMSHA GRANT 274 HPP 296 COPS(FEDE RAL) 300 EMPG 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 0 79 0 3 101 BOARD & CONSULT 0 0 40 0 138 1,813 122 744 954 173 4 103 PERSONNEL 0 0 0 0 0 0 0 0 1,779 0 5 105 AUDITOR-CONTROLLER 0 151 111 15 165 1,752 181 781 1,357 180 6 107 CENTRAL SERVICES 0 0 13 0 46 598 40 245 315 57 7 110 TREAS-TAX COLLECTOR 0 64 32 6 19 76 32 57 222 13 8 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 0 215 196 21 368 4,239 374 1,827 4,706 422 Less: Fixed Costs Adjustments) 8,397 0 0 0 0 4,249 514 3,306 6,041 0 Carry-Forward (8,397) 0 0 0 0 (10) (140) (1,479) (1,335) 0 Proposed Costs $(8,397) $215 $196 $21 $368 $4,229 $235 $347 $3,371 $422 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 11 of 89 Summary Schedule Department 311 ASSESSOR S SPEC REV 312 RECORDER S SPEC REV 379 SAFER GRANT ALL OTHER 2nd Allocation Orphans Total 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $55,804 2 132 RISK MANAGEMENT 0 0 0 0 0 62,601 3 101 BOARD & CONSULT 70 35 0 0 0 212,449 4 103 PERSONNEL 0 0 0 0 0 113,617 5 105 AUDITOR-CONTROLLER 394 137 0 167 0 335,998 6 107 CENTRAL SERVICES 23 12 0 0 0 68,792 7 110 TREAS-TAX COLLECTOR 140 44 0 70 0 48,459 8 119 BUILDINGS & GROUND 0 0 0 0 0 350,126 Total Current Allocations 627 228 0 236 0 1,247,845 Less: Fixed Costs Adjustments) 860 265 4,402 3,014 0 1,365,519 Carry-Forward (233) (37) (4,402) (2,778) 0 (135,543) Proposed Costs $393 $192 $(4,402) $(2,541) $0 $1,112,302 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 12 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 13 of 89 A. Department Costs Dept:1 BUILDING USE ALLOWANCE Amount General Admin COURTHOU SE LIBRARY ADMIN BUILDING BV COMM SVCS SOCIAL SVCS PUB HEALTH Personnel Costs Salaries S 0 0 0 0 0 0 0 0 Salary % Split .00% .00% .00% .00% .00% .00% .00% Benefits S 0 0 0 0 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 0 0 0 0 Services & Supplies Cost BUILDING USE ALLOW P 6,603 0 660 440 4,003 1,500 0 0 SOCIAL SVCS BLDG P 37,983 0 0 0 0 0 37,983 0 PUBLIC HEALTH P 13,719 0 0 0 0 0 0 13,719 Subtotal - Services & Supplies 58,305 0 660 440 4,003 1,500 37,983 13,719 Department Cost Total 58,305 0 660 440 4,003 1,500 37,983 13,719 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 Total Costs After Adjustments 58,305 0 660 440 4,003 1,500 37,983 13,719 General Admin Distribution 0 0 0 0 0 0 0 Grand Total $58,305 $660 $440 $4,003 $1,500 $37,983 $13,719 Description ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 14 of 89 B. Incoming Costs - (Default Spread Expense%) Dept:1 BUILDING USE ALLOWANCE No Indirect Costs Page Intentionally Left Blank ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 15 of 89 COURTHOUSE Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 24 149 COUNTY SHERIFF 2,335 93.89% $620 $0 $620 $0 $620 27 158 PROBATION DEPT 152 6.11% 40 0 40 0 40 Subtotal 2,487 100.00% 660 0 660 0 660 Direct Bills 0 0 Total $660 $660 Basis Units: SQUARE FOOTAGE Source: AUDITOR ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 16 of 89 LIBRARY Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 44 193/194 COUNTY LIBRARY 4,200 100.00% $440 $0 $440 $0 $440 Subtotal 4,200 100.00% 440 0 440 0 440 Direct Bills 0 0 Total $440 $440 Basis Units: DIRECT Source: DIRECT ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 17 of 89 ADMIN BUILDING Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,560 29.90% $1,197 $0 $1,197 $0 $1,197 4 103 PERSONNEL 200 3.83% 153 0 153 0 153 5 105 AUDITOR-CONTROLLER 590 11.31% 453 0 453 0 453 6 107 CENTRAL SERVICES 420 8.05% 322 0 322 0 322 7 110 TREAS-TAX COLLECTOR 490 9.39% 376 0 376 0 376 11 104 COUNTY CLERK 749 14.36% 575 0 575 0 575 12 113 COUNTY ASSESSOR 1,208 23.16% 927 0 927 0 927 Subtotal 5,217 100.00% 4,003 0 4,003 0 4,003 Direct Bills 0 0 Total $4,003 $4,003 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 18 of 89 BV COMM SVCS Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 44 193/194 COUNTY LIBRARY 533 33.31% $500 $0 $500 $0 $500 47 (120) HEALTH DEPT 533 33.31% 500 0 500 0 500 48 (121) MENTAL HEALTH 107 6.69% 100 0 100 0 100 49 (122) DRUGS & ALCOHOL 427 26.69% 400 0 400 0 400 Subtotal 1,600 100.00% 1,500 0 1,500 0 1,500 Direct Bills 0 0 Total $1,500 $1,500 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 19 of 89 SOCIAL SVCS Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 40 186 WELFARE 4,183 100.00% $37,983 $0 $37,983 $0 $37,983 Subtotal 4,183 100.00% 37,983 0 37,983 0 37,983 Direct Bills 0 0 Total $37,983 $37,983 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 20 of 89 PUB HEALTH Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 47 (120) HEALTH DEPT 1,863 67.50% $9,260 $0 $9,260 $0 $9,260 48 (121) MENTAL HEALTH 179 6.49% 890 0 890 0 890 49 (122) DRUGS & ALCOHOL 718 26.01% 3,569 0 3,569 0 3,569 Subtotal 2,760 100.00% 13,719 0 13,719 0 13,719 Direct Bills 0 0 Total $13,719 $13,719 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 21 of 89 Allocation Summary Dept:1 BUILDING USE ALLOWANCE Department COURTHOU SE LIBRARY ADMIN BUILDING BV COMM SVCS SOCIAL SVCS PUB HEALTH Total 3 101 BOARD & CONSULT $0 $0 $1,197 $0 $0 $0 $1,197 4 103 PERSONNEL 0 0 153 0 0 0 153 5 105 AUDITOR-CONTROLLER 0 0 453 0 0 0 453 6 107 CENTRAL SERVICES 0 0 322 0 0 0 322 7 110 TREAS-TAX COLLECTOR 0 0 376 0 0 0 376 11 104 COUNTY CLERK 0 0 575 0 0 0 575 12 113 COUNTY ASSESSOR 0 0 927 0 0 0 927 24 149 COUNTY SHERIFF 620 0 0 0 0 0 620 27 158 PROBATION DEPT 40 0 0 0 0 0 40 40 186 WELFARE 0 0 0 0 37,983 0 37,983 44 193/194 COUNTY LIBRARY 0 440 0 500 0 0 940 47 (120) HEALTH DEPT 0 0 0 500 0 9,260 9,760 48 (121) MENTAL HEALTH 0 0 0 100 0 890 990 49 (122) DRUGS & ALCOHOL 0 0 0 400 0 3,569 3,969 Total $660 $440 $4,003 $1,500 $37,983 $13,719 $58,305 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 22 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 23 of 89 A. Department Costs Dept:2 132 RISK MANAGEMENT Amount General Admin SAFETY & WELLNESS INSURANCE Unallocated Personnel Costs Salaries S1 38,536 0 19,268 19,268 0 Salary % Split .00% 50.00% 50.00% .00% Benefits S 17,466 0 8,733 8,733 0 Subtotal - Personnel Costs 56,002 0 28,001 28,001 0 Services & Supplies Cost Services & Supplies S 7,429 0 3,715 3,715 0 Adjustment fr Trindel D 113,200 0 0 0 0 Subtotal - Services & Supplies 120,629 0 3,715 3,715 0 Department Cost Total 176,631 0 31,716 31,716 0 Adjustments to Cost Adjustment fr Trindel D (113,200) 0 0 0 0 Subtotal - Adjustments (113,200) 0 0 0 0 Total Costs After Adjustments 63,431 0 31,716 31,716 0 General Admin Distribution 0 0 0 0 Grand Total $63,431 $31,716 $31,716 $0 not allocated Description ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 24 of 89 B. Incoming Costs - (Default Spread Salary%) Dept:2 132 RISK MANAGEMENT Department First Incoming Second Incoming SAFETY & WELLNESS INSURANCE Unallocated 2 INSURANCE $0 $36 $18 $18 $0 Subtotal - 132 RISK MANAGEMENT 0 36 18 18 0 3 BUDGET 0 1,182 591 591 0 3 PURCHASING 0 479 240 240 0 Subtotal - 101 BOARD & CONSULT 0 1,661 830 830 0 4 PERSONNEL SVCS 0 1,600 800 800 0 Subtotal - 103 PERSONNEL 0 1,600 800 800 0 5 ACCTS PAYABLE 0 473 237 237 0 5 ACCOUNTING SVCS 0 1,495 747 747 0 Subtotal - 105 AUDITOR-CONTROLLE 0 1,968 984 984 0 6 AUDIT/COST PLAN 0 578 289 289 0 Subtotal - 107 CENTRAL SERVICES 0 578 289 289 0 7 WARRANT PROCESS 0 205 102 102 0 Subtotal - 110 TREAS-TAX COLLECTO 0 205 102 102 0 Total Incoming 0 6,048 3,024 3,024 0 50.00% 50.00% 0 C. Total Allocated $69,479 $34,739 $34,739 $0 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 25 of 89 SAFETY & WELLNESS Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 147 6.50% $2,060 $0 $2,060 $196 $2,257 4 103 PERSONNEL 32 1.41% 448 0 448 43 491 5 105 AUDITOR-CONTROLLER 94 4.15% 1,317 0 1,317 126 1,443 7 110 TREAS-TAX COLLECTOR 50 2.21% 701 0 701 67 768 8 119 BUILDINGS & GROUND 57 2.52% 799 0 799 76 875 11 104 COUNTY CLERK 48 2.12% 673 0 673 64 737 12 113 COUNTY ASSESSOR 72 3.18% 1,009 0 1,009 96 1,105 19 141 COUNTY COUNSEL 16 0.71% 224 0 224 21 246 21 146 DISTRICT ATTORNEY 71 3.14% 995 0 995 95 1,090 24 149 COUNTY SHERIFF 335 14.80% 4,695 0 4,695 448 5,143 27 158 PROBATION DEPT 27 1.19% 378 0 378 36 414 30 165 EAST ALPINE FIRE 24 1.06% 336 0 336 32 368 32 168 BV EMS 24 1.06% 336 0 336 32 368 33 167 BUILDING DEPT 55 2.43% 771 0 771 73 844 35 175 CDA 93 4.11% 1,303 0 1,303 124 1,428 36 176 PLANNING DEPT 113 4.99% 1,584 0 1,584 151 1,735 39 185 SOLID WASTE 7 0.31% 98 0 98 9 107 40 186 WELFARE 108 4.77% 1,514 0 1,514 144 1,658 44 193/194 COUNTY LIBRARY 79 3.49% 1,107 0 1,107 106 1,213 46 198 MUSEUM 47 2.08% 659 0 659 63 721 47 (120) HEALTH DEPT 141 6.23% 1,976 0 1,976 188 2,164 48 (121) MENTAL HEALTH 75 3.31% 1,051 0 1,051 100 1,151 49 (122) DRUGS & ALCOHOL 24 1.06% 336 0 336 32 368 50 (151) TOBACCO 2 0.09% 28 0 28 3 31 51 (219/220) ROAD DEPT 166 7.34% 2,326 0 2,326 222 2,548 52 214 PARKING/RECORDS MGMT 11 0.49% 154 0 154 15 169 59 (295) LAW ENFORCEMENT AB443 92 4.07% 1,289 0 1,289 123 1,412 63 (361/370) CO TRANSIT 24 1.06% 336 0 336 32 368 64 (400'S) SCHOOLS 112 4.95% 1,570 0 1,570 150 1,719 68 341 BV PUBLIC SAFTEY 26 1.15% 364 0 364 35 399 74 377 MENTAL HEALTH SVCS ACT 91 4.02% 1,275 0 1,275 122 1,397 Subtotal 2,263 100.00% 31,716 0 31,716 3,024 34,739 Direct Bills 0 0 Total $31,716 $34,739 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 26 of 89 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 294 0.11% $36 $0 $36 $0 $36 3 101 BOARD & CONSULT 3,415 1.31% 416 0 416 40 455 4 103 PERSONNEL 289 0.11% 35 0 35 3 39 5 105 AUDITOR-CONTROLLER 1,766 0.68% 215 0 215 21 235 7 110 TREAS-TAX COLLECTOR 1,472 0.56% 179 0 179 17 196 8 119 BUILDINGS & GROUND 620 0.24% 75 0 75 7 83 11 104 COUNTY CLERK 2,477 0.95% 301 0 301 29 330 12 113 COUNTY ASSESSOR 1,766 0.68% 215 0 215 21 235 18 138 GRAND JURY 7,738 2.97% 942 0 942 90 1,032 19 141 COUNTY COUNSEL 294 0.11% 36 0 36 3 39 21 146 DISTRICT ATTORNEY 919 0.35% 112 0 112 11 123 24 149 COUNTY SHERIFF 112,488 43.16% 13,689 0 13,689 1,307 14,995 26 294 VICTIM WITNESS 265 0.10% 32 0 32 3 35 27 158 PROBATION DEPT 1,216 0.47% 148 0 148 14 162 28 159/163 FIRE 8,832 3.39% 1,075 0 1,075 103 1,177 30 165 EAST ALPINE FIRE 17,664 6.78% 2,150 0 2,150 205 2,355 31 166 KIRKWOOD EMS 60 0.02% 7 0 7 1 8 33 167 BUILDING DEPT 589 0.23% 72 0 72 7 79 35 175 CDA 4,576 1.76% 557 0 557 53 610 36 176 PLANNING DEPT 3,533 1.36% 430 0 430 41 471 40 186 WELFARE 22,544 8.65% 2,743 0 2,743 262 3,005 44 193/194 COUNTY LIBRARY 1,518 0.58% 185 0 185 18 202 46 198 MUSEUM 400 0.15% 49 0 49 5 53 47 (120) HEALTH DEPT 9,671 3.71% 1,177 0 1,177 112 1,289 48 (121) MENTAL HEALTH 353 0.14% 43 0 43 4 47 49 (122) DRUGS & ALCOHOL 353 0.14% 43 0 43 4 47 50 (151) TOBACCO 18,155 6.97% 2,209 0 2,209 211 2,420 51 (219/220) ROAD DEPT 14,115 5.42% 1,718 0 1,718 164 1,882 52 214 PARKING/RECORDS MGMT 47 0.02% 6 0 6 1 6 59 (295) LAW ENFORCEMENT AB443 4,579 1.76% 557 0 557 53 610 60 (310) MPUD 187 0.07% 23 0 23 2 25 68 341 BV PUBLIC SAFTEY 17,839 6.84% 2,171 0 2,171 207 2,378 87 296 COPS(FEDERAL) 589 0.23% 72 0 72 7 79 Subtotal 260,623 100.00% 31,716 0 31,716 3,024 34,739 Direct Bills 0 0 Total $31,716 $34,739 Basis Units: WORKERS' COMP CHARGES Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 27 of 89 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total 2 132 RISK MANAGEMENT $0 $36 $0 $36 3 101 BOARD & CONSULT 2,257 455 0 2,712 4 103 PERSONNEL 491 39 0 530 5 105 AUDITOR-CONTROLLER 1,443 235 0 1,678 7 110 TREAS-TAX COLLECTOR 768 196 0 964 8 119 BUILDINGS & GROUND 875 83 0 958 11 104 COUNTY CLERK 737 330 0 1,067 12 113 COUNTY ASSESSOR 1,105 235 0 1,341 18 138 GRAND JURY 0 1,032 0 1,032 19 141 COUNTY COUNSEL 246 39 0 285 21 146 DISTRICT ATTORNEY 1,090 123 0 1,212 24 149 COUNTY SHERIFF 5,143 14,995 0 20,138 26 294 VICTIM WITNESS 0 35 0 35 27 158 PROBATION DEPT 414 162 0 577 28 159/163 FIRE 0 1,177 0 1,177 30 165 EAST ALPINE FIRE 368 2,355 0 2,723 31 166 KIRKWOOD EMS 0 8 0 8 32 168 BV EMS 368 0 0 368 33 167 BUILDING DEPT 844 79 0 923 35 175 CDA 1,428 610 0 2,038 36 176 PLANNING DEPT 1,735 471 0 2,206 39 185 SOLID WASTE 107 0 0 107 40 186 WELFARE 1,658 3,005 0 4,663 44 193/194 COUNTY LIBRARY 1,213 202 0 1,415 46 198 MUSEUM 721 53 0 775 47 (120) HEALTH DEPT 2,164 1,289 0 3,454 48 (121) MENTAL HEALTH 1,151 47 0 1,198 49 (122) DRUGS & ALCOHOL 368 47 0 415 50 (151) TOBACCO 31 2,420 0 2,451 51 (219/220) ROAD DEPT 2,548 1,882 0 4,430 52 214 PARKING/RECORDS MGMT 169 6 0 175 59 (295) LAW ENFORCEMENT AB443 1,412 610 0 2,023 60 (310) MPUD 0 25 0 25 63 (361/370) CO TRANSIT 368 0 0 368 64 (400'S) SCHOOLS 1,719 0 0 1,719 68 341 BV PUBLIC SAFTEY 399 2,378 0 2,777 74 377 MENTAL HEALTH SVCS ACT 1,397 0 0 1,397 87 296 COPS(FEDERAL) 0 79 0 79 Total $34,739 $34,739 $0 $69,479 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 28 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 29 of 89 A. Department Costs Dept:3 101 BOARD & CONSULT Amount General Admin PERSONNE L SVCS BUDGET PURCHASIN G UNALLOWE D Personnel Costs Salaries S1 272,336 0 42,594 53,436 21,684 154,622 Salary % Split .00% 15.64% 19.62% 7.96% 56.78% Benefits S 128,977 0 20,172 25,307 10,269 73,228 Subtotal - Personnel Costs 401,313 0 62,766 78,743 31,953 227,850 Services & Supplies Cost SERVICES & SUPPLIES S 87,068 0 13,618 17,084 6,933 49,434 MEMBERSHIPS P 14,106 0 0 0 0 14,106 Subtotal - Services & Supplies 101,174 0 13,618 17,084 6,933 63,540 Department Cost Total 502,487 0 76,384 95,827 38,886 291,390 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments 502,487 0 76,384 95,827 38,886 291,390 General Admin Distribution 0 0 0 0 0 Grand Total $502,487 $76,384 $95,827 $38,886 $291,390 not allocated Description ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 30 of 89 B. Incoming Costs - (Default Spread Expense%) Dept:3 101 BOARD & CONSULT Department First Incoming Second Incoming PERSONNE L SVCS BUDGET PURCHASIN G UNALLOWE D 1 ADMIN BUILDING $1,197 $0 $182 $228 $93 $694 Subtotal - BUILDING USE ALLOWANC 1,197 0 182 228 93 694 2 SAFETY & WELLNESS 2,060 196 343 430 175 1,309 2 INSURANCE 416 40 69 87 35 264 Subtotal - 132 RISK MANAGEMENT 2,476 236 412 517 210 1,573 3 PERSONNEL SVCS 0 4,998 760 953 387 2,898 3 BUDGET 0 3,361 511 641 260 1,949 3 PURCHASING 0 1,364 207 260 106 791 Subtotal - 101 BOARD & CONSULT 0 9,723 1,478 1,854 752 5,638 4 PERSONNEL SVCS 0 9,601 1,459 1,831 743 5,567 Subtotal - 103 PERSONNEL 0 9,601 1,459 1,831 743 5,567 5 ACCTS PAYABLE 0 1,446 220 276 112 839 5 PAYROLL SVCS 0 7,006 1,065 1,336 542 4,062 5 ACCOUNTING SVCS 0 4,252 646 811 329 2,466 Subtotal - 105 AUDITOR-CONTROLLE 0 12,704 1,931 2,423 983 7,367 6 COMMO 0 538 82 103 42 312 6 POSTAGE/COPIES 0 6 AUDIT/COST PLAN 0 1,645 250 314 127 954 Subtotal - 107 CENTRAL SERVICES 0 2,177 331 415 168 1,263 7 WARRANT PROCESS 0 626 95 119 48 363 Subtotal - 110 TREAS-TAX COLLECTO 0 626 95 119 48 363 8 ADMIN BLDG 0 39,316 5,977 7,498 3,043 22,799 8 JANITORIAL SVCS 0 2,182 332 416 169 1,265 8 B&G SERVICES 0 5,154 784 983 399 2,989 Subtotal - 119 BUILDINGS & GROUND 0 46,652 7,092 8,897 3,610 27,053 Total Incoming 3,673 81,719 12,981 16,285 6,608 49,518 15.20% 19.07% 7.74% 57.99% C. Total Allocated $587,879 $89,364 $112,112 $45,494 $340,908 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 31 of 89 PERSONNEL SVCS Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 147 6.50% $4,998 $0 $4,998 $0 $4,998 4 103 PERSONNEL 32 1.41% 1,088 0 1,088 188 1,276 5 105 AUDITOR-CONTROLLER 94 4.15% 3,196 0 3,196 552 3,748 7 110 TREAS-TAX COLLECTOR 50 2.21% 1,700 0 1,700 294 1,994 8 119 BUILDINGS & GROUND 57 2.52% 1,938 0 1,938 335 2,273 11 104 COUNTY CLERK 48 2.12% 1,632 0 1,632 282 1,914 12 113 COUNTY ASSESSOR 72 3.18% 2,448 0 2,448 423 2,871 19 141 COUNTY COUNSEL 16 0.71% 544 0 544 94 638 21 146 DISTRICT ATTORNEY 71 3.14% 2,414 0 2,414 417 2,831 24 149 COUNTY SHERIFF 335 14.80% 11,390 0 11,390 1,967 13,357 27 158 PROBATION DEPT 27 1.19% 918 0 918 159 1,077 30 165 EAST ALPINE FIRE 24 1.06% 816 0 816 141 957 32 168 BV EMS 24 1.06% 816 0 816 141 957 33 167 BUILDING DEPT 55 2.43% 1,870 0 1,870 323 2,193 35 175 CDA 93 4.11% 3,162 0 3,162 546 3,708 36 176 PLANNING DEPT 113 4.99% 3,842 0 3,842 663 4,505 39 185 SOLID WASTE 7 0.31% 238 0 238 41 279 40 186 WELFARE 108 4.77% 3,672 0 3,672 634 4,306 44 193/194 COUNTY LIBRARY 79 3.49% 2,686 0 2,686 464 3,150 46 198 MUSEUM 47 2.08% 1,598 0 1,598 276 1,874 47 (120) HEALTH DEPT 141 6.23% 4,794 0 4,794 828 5,622 48 (121) MENTAL HEALTH 75 3.31% 2,550 0 2,550 440 2,990 49 (122) DRUGS & ALCOHOL 24 1.06% 816 0 816 141 957 50 (151) TOBACCO 2 0.09% 68 0 68 12 80 51 (219/220) ROAD DEPT 166 7.34% 5,644 0 5,644 975 6,619 52 214 PARKING/RECORDS MGMT 11 0.49% 374 0 374 65 439 59 (295) LAW ENFORCEMENT AB443 92 4.07% 3,128 0 3,128 540 3,668 63 (361/370) CO TRANSIT 24 1.06% 816 0 816 141 957 64 (400'S) SCHOOLS 112 4.95% 3,808 0 3,808 658 4,466 68 341 BV PUBLIC SAFTEY 26 1.15% 884 0 884 153 1,037 74 377 MENTAL HEALTH SVCS ACT 91 4.02% 3,094 0 3,094 534 3,628 Subtotal 2,263 100.00% 76,942 0 76,942 12,422 89,364 Direct Bills 0 0 Total $76,942 $89,364 Basis Units: PAYROLL WARRANTS Source: AUDITOR'S ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 32 of 89 BUDGET Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 176,631 1.22% $1,182 $0 $1,182 $0 $1,182 3 101 BOARD & CONSULT 502,487 3.48% 3,361 0 3,361 0 3,361 4 103 PERSONNEL 123,949 0.86% 829 0 829 140 970 5 105 AUDITOR-CONTROLLER 357,273 2.48% 2,390 0 2,390 405 2,795 6 107 CENTRAL SERVICES 143,895 1.00% 963 0 963 163 1,126 7 110 TREAS-TAX COLLECTOR 207,748 1.44% 1,390 0 1,390 235 1,625 8 119 BUILDINGS & GROUND 426,384 2.95% 2,852 0 2,852 483 3,335 9 128 INSURANCE 655 0.00% 4 0 4 1 5 10 109 INFORMATION TECHNOLOGY 162,988 1.13% 1,090 0 1,090 185 1,275 11 104 COUNTY CLERK 217,557 1.51% 1,455 0 1,455 247 1,702 12 113 COUNTY ASSESSOR 325,457 2.26% 2,177 0 2,177 369 2,546 13 114 RECORDER 46,685 0.32% 312 0 312 53 365 14 116 ELECTIONS 18,415 0.13% 123 0 123 21 144 15 126 CHAMBER OF COMMERCE 60,000 0.42% 401 0 401 68 469 16 133 RETIREE BENEFITS 330,544 2.29% 2,211 0 2,211 375 2,586 17 134 SURVEYOR/ENGR 11,325 0.08% 76 0 76 13 89 18 138 GRAND JURY 7,782 0.05% 52 0 52 9 61 19 141 COUNTY COUNSEL 274,965 1.91% 1,839 0 1,839 312 2,151 21 146 DISTRICT ATTORNEY 264,686 1.83% 1,771 0 1,771 300 2,070 22 147 PUBLIC DEFENDER 48,940 0.34% 327 0 327 55 383 23 292 ANTI DRUG ABUSE 2,431 0.02% 16 0 16 3 19 24 149 COUNTY SHERIFF 1,687,753 11.70% 11,290 0 11,290 1,913 13,202 25 150 JAIL COSTS 55,000 0.38% 368 0 368 62 430 26 294 VICTIM WITNESS 49,117 0.34% 329 0 329 56 384 27 158 PROBATION DEPT 85,480 0.59% 572 0 572 97 669 28 159/163 FIRE 25,045 0.17% 168 0 168 28 196 29 160/164 EMERGENCY SVCS 69,988 0.49% 468 0 468 79 547 30 165 EAST ALPINE FIRE 195,152 1.35% 1,305 0 1,305 221 1,527 31 166 KIRKWOOD EMS 211 0.00% 1 0 1 0 2 32 168 BV EMS 12,436 0.09% 83 0 83 14 97 33 167 BUILDING DEPT 159,811 1.11% 1,069 0 1,069 181 1,250 34 170 AGRICULTURAL COMMISSION 13,727 0.10% 92 0 92 16 107 35 175 CDA 430,393 2.98% 2,879 0 2,879 488 3,367 36 176 PLANNING DEPT 110,887 0.77% 742 0 742 126 867 37 179 LOCAL AGENCY FORMATION 741 0.01% 5 0 5 1 6 38 182 LOCAL HEALTH DEPT 21,864 0.15% 146 0 146 25 171 39 185 SOLID WASTE 12,955 0.09% 87 0 87 15 101 40 186 WELFARE 1,120,433 7.76% 7,495 0 7,495 1,270 8,765 41 190 ONE STOP PROGRAM 69,511 0.48% 465 0 465 79 544 42 187 SOCIAL SERVICES ASSISTANCE 62,951 0.44% 421 0 421 71 492 43 188 GENERAL RELIEF 375 0.00% 3 0 3 0 3 44 193/194 COUNTY LIBRARY 237,383 1.65% 1,588 0 1,588 269 1,857 45 195/196 CO PARKS 12,669 0.09% 85 0 85 14 99 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 33 of 89 BUDGET Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 46 198 MUSEUM 30,509 0.21% $204 $0 $204 $35 $239 47 (120) HEALTH DEPT 610,738 4.23% 4,085 0 4,085 692 4,777 48 (121) MENTAL HEALTH 224,347 1.55% 1,501 0 1,501 254 1,755 49 (122) DRUGS & ALCOHOL 256,781 1.78% 1,718 0 1,718 291 2,009 50 (151) TOBACCO 185,836 1.29% 1,243 0 1,243 211 1,454 51 (219/220) ROAD DEPT 1,481,975 10.27% 9,913 0 9,913 1,680 11,593 52 214 PARKING/RECORDS MGMT 7,028 0.05% 47 0 47 8 55 53 (330) FISH & GAME 57,202 0.40% 383 0 383 65 447 54 (276) WATER SHED COORD 286 0.00% 2 0 2 0 2 55 (273) BT EMERGENCY PREP 25,996 0.18% 174 0 174 29 203 56 (240) AIRPORT 10,817 0.07% 72 0 72 12 85 57 (290) COPS GRANT 72,588 0.50% 486 0 486 82 568 58 (291) OTHER STATE GRANTS 72,464 0.50% 485 0 485 82 567 59 (295) LAW ENFORCEMENT AB443 653,144 4.53% 4,369 0 4,369 740 5,109 62 (340) CSA #1 173,238 1.20% 1,159 0 1,159 196 1,355 63 (361/370) CO TRANSIT 222,840 1.54% 1,491 0 1,491 253 1,743 64 (400'S) SCHOOLS 55,174 0.38% 369 0 369 63 432 65 115 COURT SERVICES 28,517 0.20% 191 0 191 32 223 66 215 STATE OES 17,016 0.12% 114 0 114 19 133 67 293 OHV GRANT FUND 5,901 0.04% 39 0 39 7 46 68 341 BV PUBLIC SAFTEY 193,548 1.34% 1,295 0 1,295 219 1,514 69 342 BV SW ASSESSMENT 51,639 0.36% 345 0 345 59 404 70 343 BV TRANSFER STATION 35,891 0.25% 240 0 240 41 281 71 (500) OTHER TRUST &AGENCY 157,951 1.09% 1,057 0 1,057 179 1,236 72 375 STPUD MITIGATION 371,769 2.58% 2,487 0 2,487 421 2,908 73 376 YOUTH OFFENDER BLOCK 119,318 0.83% 798 0 798 135 933 74 377 MENTAL HEALTH SVCS ACT 723,546 5.01% 4,840 0 4,840 820 5,660 76 201 DEBT SERVICE FUND 67,790 0.47% 453 0 453 77 530 81 297 FEDERAL ANTI-DRUG 3,677 0.03% 25 0 25 4 29 83 299 DEA GRANTS 12,587 0.09% 84 0 84 14 98 84 271 GRANTS CLEARING 164,844 1.14% 1,103 0 1,103 187 1,289 85 272 SAMSHA GRANT 11,049 0.08% 74 0 74 13 86 86 274 HPP 67,623 0.47% 452 0 452 77 529 87 296 COPS(FEDERAL) 86,791 0.60% 581 0 581 98 679 88 300 EMPG 15,709 0.11% 105 0 105 18 123 89 311 ASSESSORS SPEC REV 6,366 0.04% 43 0 43 7 50 90 312 RECORDERS SPEC REV 3,224 0.02% 22 0 22 4 25 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 34 of 89 BUDGET Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 14,430,398 100.00% 96,527 0 96,527 15,584 112,112 Direct Bills 0 0 Total $96,527 $112,112 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 35 of 89 PURCHASING Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 176,631 1.22% $479 $0 $479 $0 $479 3 101 BOARD & CONSULT 502,487 3.48% 1,364 0 1,364 0 1,364 4 103 PERSONNEL 123,949 0.86% 336 0 336 57 393 5 105 AUDITOR-CONTROLLER 357,273 2.48% 970 0 970 164 1,134 6 107 CENTRAL SERVICES 143,895 1.00% 391 0 391 66 457 7 110 TREAS-TAX COLLECTOR 207,748 1.44% 564 0 564 96 659 8 119 BUILDINGS & GROUND 426,384 2.95% 1,157 0 1,157 196 1,353 9 128 INSURANCE 655 0.00% 2 0 2 0 2 10 109 INFORMATION TECHNOLOGY 162,988 1.13% 442 0 442 75 517 11 104 COUNTY CLERK 217,557 1.51% 591 0 591 100 691 12 113 COUNTY ASSESSOR 325,457 2.26% 883 0 883 150 1,033 13 114 RECORDER 46,685 0.32% 127 0 127 21 148 14 116 ELECTIONS 18,415 0.13% 50 0 50 8 58 15 126 CHAMBER OF COMMERCE 60,000 0.42% 163 0 163 28 190 16 133 RETIREE BENEFITS 330,544 2.29% 897 0 897 152 1,049 17 134 SURVEYOR/ENGR 11,325 0.08% 31 0 31 5 36 18 138 GRAND JURY 7,782 0.05% 21 0 21 4 25 19 141 COUNTY COUNSEL 274,965 1.91% 746 0 746 126 873 21 146 DISTRICT ATTORNEY 264,686 1.83% 718 0 718 122 840 22 147 PUBLIC DEFENDER 48,940 0.34% 133 0 133 23 155 23 292 ANTI DRUG ABUSE 2,431 0.02% 7 0 7 1 8 24 149 COUNTY SHERIFF 1,687,753 11.70% 4,581 0 4,581 776 5,357 25 150 JAIL COSTS 55,000 0.38% 149 0 149 25 175 26 294 VICTIM WITNESS 49,117 0.34% 133 0 133 23 156 27 158 PROBATION DEPT 85,480 0.59% 232 0 232 39 271 28 159/163 FIRE 25,045 0.17% 68 0 68 12 80 29 160/164 EMERGENCY SVCS 69,988 0.49% 190 0 190 32 222 30 165 EAST ALPINE FIRE 195,152 1.35% 530 0 530 90 619 31 166 KIRKWOOD EMS 211 0.00% 1 0 1 0 1 32 168 BV EMS 12,436 0.09% 34 0 34 6 39 33 167 BUILDING DEPT 159,811 1.11% 434 0 434 73 507 34 170 AGRICULTURAL COMMISSION 13,727 0.10% 37 0 37 6 44 35 175 CDA 430,393 2.98% 1,168 0 1,168 198 1,366 36 176 PLANNING DEPT 110,887 0.77% 301 0 301 51 352 37 179 LOCAL AGENCY FORMATION 741 0.01% 2 0 2 0 2 38 182 LOCAL HEALTH DEPT 21,864 0.15% 59 0 59 10 69 39 185 SOLID WASTE 12,955 0.09% 35 0 35 6 41 40 186 WELFARE 1,120,433 7.76% 3,041 0 3,041 515 3,557 41 190 ONE STOP PROGRAM 69,511 0.48% 189 0 189 32 221 42 187 SOCIAL SERVICES ASSISTANCE 62,951 0.44% 171 0 171 29 200 43 188 GENERAL RELIEF 375 0.00% 1 0 1 0 1 44 193/194 COUNTY LIBRARY 237,383 1.65% 644 0 644 109 754 45 195/196 CO PARKS 12,669 0.09% 34 0 34 6 40 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 36 of 89 PURCHASING Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 46 198 MUSEUM 30,509 0.21% $83 $0 $83 $14 $97 47 (120) HEALTH DEPT 610,738 4.23% 1,658 0 1,658 281 1,939 48 (121) MENTAL HEALTH 224,347 1.55% 609 0 609 103 712 49 (122) DRUGS & ALCOHOL 256,781 1.78% 697 0 697 118 815 50 (151) TOBACCO 185,836 1.29% 504 0 504 85 590 51 (219/220) ROAD DEPT 1,481,975 10.27% 4,023 0 4,023 682 4,704 52 214 PARKING/RECORDS MGMT 7,028 0.05% 19 0 19 3 22 53 (330) FISH & GAME 57,202 0.40% 155 0 155 26 182 54 (276) WATER SHED COORD 286 0.00% 1 0 1 0 1 55 (273) BT EMERGENCY PREP 25,996 0.18% 71 0 71 12 83 56 (240) AIRPORT 10,817 0.07% 29 0 29 5 34 57 (290) COPS GRANT 72,588 0.50% 197 0 197 33 230 58 (291) OTHER STATE GRANTS 72,464 0.50% 197 0 197 33 230 59 (295) LAW ENFORCEMENT AB443 653,144 4.53% 1,773 0 1,773 300 2,073 62 (340) CSA #1 173,238 1.20% 470 0 470 80 550 63 (361/370) CO TRANSIT 222,840 1.54% 605 0 605 102 707 64 (400'S) SCHOOLS 55,174 0.38% 150 0 150 25 175 65 115 COURT SERVICES 28,517 0.20% 77 0 77 13 91 66 215 STATE OES 17,016 0.12% 46 0 46 8 54 67 293 OHV GRANT FUND 5,901 0.04% 16 0 16 3 19 68 341 BV PUBLIC SAFTEY 193,548 1.34% 525 0 525 89 614 69 342 BV SW ASSESSMENT 51,639 0.36% 140 0 140 24 164 70 343 BV TRANSFER STATION 35,891 0.25% 97 0 97 17 114 71 (500) OTHER TRUST &AGENCY 157,951 1.09% 429 0 429 73 501 72 375 STPUD MITIGATION 371,769 2.58% 1,009 0 1,009 171 1,180 73 376 YOUTH OFFENDER BLOCK 119,318 0.83% 324 0 324 55 379 74 377 MENTAL HEALTH SVCS ACT 723,546 5.01% 1,964 0 1,964 333 2,297 76 201 DEBT SERVICE FUND 67,790 0.47% 184 0 184 31 215 81 297 FEDERAL ANTI-DRUG 3,677 0.03% 10 0 10 2 12 83 299 DEA GRANTS 12,587 0.09% 34 0 34 6 40 84 271 GRANTS CLEARING 164,844 1.14% 447 0 447 76 523 85 272 SAMSHA GRANT 11,049 0.08% 30 0 30 5 35 86 274 HPP 67,623 0.47% 184 0 184 31 215 87 296 COPS(FEDERAL) 86,791 0.60% 236 0 236 40 276 88 300 EMPG 15,709 0.11% 43 0 43 7 50 89 311 ASSESSORS SPEC REV 6,366 0.04% 17 0 17 3 20 90 312 RECORDERS SPEC REV 3,224 0.02% 9 0 9 1 10 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 37 of 89 PURCHASING Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 14,430,398 100.00% 39,170 0 39,170 6,324 45,494 Direct Bills 0 0 Total $39,170 $45,494 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 38 of 89 Allocation Summary Dept:3 101 BOARD & CONSULT Department PERSONNE L SVCS BUDGET PURCHASIN G UNALLOWE D Total 2 132 RISK MANAGEMENT $0 $1,182 $479 $0 $1,661 3 101 BOARD & CONSULT 4,998 3,361 1,364 0 9,723 4 103 PERSONNEL 1,276 970 393 0 2,639 5 105 AUDITOR-CONTROLLER 3,748 2,795 1,134 0 7,677 6 107 CENTRAL SERVICES 0 1,126 457 0 1,582 7 110 TREAS-TAX COLLECTOR 1,994 1,625 659 0 4,278 8 119 BUILDINGS & GROUND 2,273 3,335 1,353 0 6,961 9 128 INSURANCE 0 5 2 0 7 10 109 INFORMATION TECHNOLOGY 0 1,275 517 0 1,792 11 104 COUNTY CLERK 1,914 1,702 691 0 4,306 12 113 COUNTY ASSESSOR 2,871 2,546 1,033 0 6,450 13 114 RECORDER 0 365 148 0 513 14 116 ELECTIONS 0 144 58 0 203 15 126 CHAMBER OF COMMERCE 0 469 190 0 660 16 133 RETIREE BENEFITS 0 2,586 1,049 0 3,635 17 134 SURVEYOR/ENGR 0 89 36 0 125 18 138 GRAND JURY 0 61 25 0 86 19 141 COUNTY COUNSEL 638 2,151 873 0 3,662 21 146 DISTRICT ATTORNEY 2,831 2,070 840 0 5,742 22 147 PUBLIC DEFENDER 0 383 155 0 538 23 292 ANTI DRUG ABUSE 0 19 8 0 27 24 149 COUNTY SHERIFF 13,357 13,202 5,357 0 31,917 25 150 JAIL COSTS 0 430 175 0 605 26 294 VICTIM WITNESS 0 384 156 0 540 27 158 PROBATION DEPT 1,077 669 271 0 2,017 28 159/163 FIRE 0 196 80 0 275 29 160/164 EMERGENCY SVCS 0 547 222 0 770 30 165 EAST ALPINE FIRE 957 1,527 619 0 3,103 31 166 KIRKWOOD EMS 0 2 1 0 2 32 168 BV EMS 957 97 39 0 1,094 33 167 BUILDING DEPT 2,193 1,250 507 0 3,950 34 170 AGRICULTURAL COMMISSION 0 107 44 0 151 35 175 CDA 3,708 3,367 1,366 0 8,441 36 176 PLANNING DEPT 4,505 867 352 0 5,725 37 179 LOCAL AGENCY FORMATION 0 6 2 0 8 38 182 LOCAL HEALTH DEPT 0 171 69 0 240 39 185 SOLID WASTE 279 101 41 0 422 40 186 WELFARE 4,306 8,765 3,557 0 16,627 41 190 ONE STOP PROGRAM 0 544 221 0 764 42 187 SOCIAL SERVICES ASSISTANCE 0 492 200 0 692 43 188 GENERAL RELIEF 0 3 1 0 4 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 39 of 89 Allocation Summary Dept:3 101 BOARD & CONSULT Department PERSONNE L SVCS BUDGET PURCHASIN G UNALLOWE D Total 44 193/194 COUNTY LIBRARY $3,150 $1,857 $754 $0 $5,760 45 195/196 CO PARKS 0 99 40 0 139 46 198 MUSEUM 1,874 239 97 0 2,209 47 (120) HEALTH DEPT 5,622 4,777 1,939 0 12,338 48 (121) MENTAL HEALTH 2,990 1,755 712 0 5,457 49 (122) DRUGS & ALCOHOL 957 2,009 815 0 3,781 50 (151) TOBACCO 80 1,454 590 0 2,123 51 (219/220) ROAD DEPT 6,619 11,593 4,704 0 22,915 52 214 PARKING/RECORDS MGMT 439 55 22 0 516 53 (330) FISH & GAME 0 447 182 0 629 54 (276) WATER SHED COORD 0 2 1 0 3 55 (273) BT EMERGENCY PREP 0 203 83 0 286 56 (240) AIRPORT 0 85 34 0 119 57 (290) COPS GRANT 0 568 230 0 798 58 (291) OTHER STATE GRANTS 0 567 230 0 797 59 (295) LAW ENFORCEMENT AB443 3,668 5,109 2,073 0 10,851 62 (340) CSA #1 0 1,355 550 0 1,905 63 (361/370) CO TRANSIT 957 1,743 707 0 3,407 64 (400'S) SCHOOLS 4,466 432 175 0 5,072 65 115 COURT SERVICES 0 223 91 0 314 66 215 STATE OES 0 133 54 0 187 67 293 OHV GRANT FUND 0 46 19 0 65 68 341 BV PUBLIC SAFTEY 1,037 1,514 614 0 3,165 69 342 BV SW ASSESSMENT 0 404 164 0 568 70 343 BV TRANSFER STATION 0 281 114 0 395 71 (500) OTHER TRUST &AGENCY 0 1,236 501 0 1,737 72 375 STPUD MITIGATION 0 2,908 1,180 0 4,088 73 376 YOUTH OFFENDER BLOCK 0 933 379 0 1,312 74 377 MENTAL HEALTH SVCS ACT 3,628 5,660 2,297 0 11,585 76 201 DEBT SERVICE FUND 0 530 215 0 745 81 297 FEDERAL ANTI-DRUG 0 29 12 0 40 83 299 DEA GRANTS 0 98 40 0 138 84 271 GRANTS CLEARING 0 1,289 523 0 1,813 85 272 SAMSHA GRANT 0 86 35 0 122 86 274 HPP 0 529 215 0 744 87 296 COPS(FEDERAL) 0 679 276 0 954 88 300 EMPG 0 123 50 0 173 89 311 ASSESSORS SPEC REV 0 50 20 0 70 90 312 RECORDERS SPEC REV 0 25 10 0 35 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 40 of 89 Allocation Summary Dept:3 101 BOARD & CONSULT Department PERSONNE L SVCS BUDGET PURCHASIN G UNALLOWE D Total Total $89,364 $112,112 $45,494 $0 $246,970 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 41 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 42 of 89 A. Department Costs Dept:4 103 PERSONNEL Amount General Admin PERSONNE L SVCS Personnel Costs Salaries S1 38,536 0 38,536 Salary % Split .00% 100.00% Benefits S 17,069 0 17,069 Subtotal - Personnel Costs 55,605 0 55,605 Services & Supplies Cost SERVICES & SUPPLIES S 68,344 0 68,344 Subtotal - Services & Supplies 68,344 0 68,344 Department Cost Total 123,949 0 123,949 Adjustments to Cost Subtotal - Adjustments 0 0 0 Total Costs After Adjustments 123,949 0 123,949 General Admin Distribution 0 0 Grand Total $123,949 $123,949 Description ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 43 of 89 B. Incoming Costs - (Default Spread Salary%) Dept:4 103 PERSONNEL Department First Incoming Second Incoming PERSONNE L SVCS 1 ADMIN BUILDING $153 $0 $153 Subtotal - BUILDING USE ALLOWANC 153 0 153 2 SAFETY & WELLNESS 448 43 491 2 INSURANCE 35 3 39 Subtotal - 132 RISK MANAGEMENT 484 46 530 3 PERSONNEL SVCS 1,088 188 1,276 3 BUDGET 829 140 970 3 PURCHASING 336 57 393 Subtotal - 101 BOARD & CONSULT 2,254 385 2,639 4 PERSONNEL SVCS 0 1,600 1,600 Subtotal - 103 PERSONNEL 0 1,600 1,600 5 ACCTS PAYABLE 0 1,271 1,271 5 PAYROLL SVCS 0 1,525 1,525 5 ACCOUNTING SVCS 0 1,049 1,049 Subtotal - 105 AUDITOR-CONTROLLE 0 3,844 3,844 6 POSTAGE/COPIES 0 (71) (71) 6 AUDIT/COST PLAN 0 406 406 Subtotal - 107 CENTRAL SERVICES 0 335 335 7 WARRANT PROCESS 0 550 550 Subtotal - 110 TREAS-TAX COLLECTO 0 550 550 8 ADMIN BLDG 0 5,041 5,041 8 JANITORIAL SVCS 0 280 280 8 B&G SERVICES 0 661 661 Subtotal - 119 BUILDINGS & GROUND 0 5,981 5,981 Total Incoming 2,891 12,741 15,632 100.00% C. Total Allocated $139,581 $139,581 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 44 of 89 PERSONNEL SVCS Allocations Dept:4 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 1.00 1.26% $1,600 $0 $1,600 $0 $1,600 3 101 BOARD & CONSULT 6.00 7.57% 9,601 0 9,601 0 9,601 4 103 PERSONNEL 1.00 1.26% 1,600 0 1,600 0 1,600 5 105 AUDITOR-CONTROLLER 3.50 4.42% 5,600 0 5,600 626 6,226 7 110 TREAS-TAX COLLECTOR 1.90 2.40% 3,040 0 3,040 340 3,380 8 119 BUILDINGS & GROUND 2.00 2.52% 3,200 0 3,200 358 3,558 11 104 COUNTY CLERK 2.00 2.52% 3,200 0 3,200 358 3,558 12 113 COUNTY ASSESSOR 3.00 3.78% 4,800 0 4,800 536 5,337 13 114 RECORDER 0.60 0.76% 960 0 960 107 1,067 21 146 DISTRICT ATTORNEY 1.55 1.96% 2,480 0 2,480 277 2,757 23 292 ANTI DRUG ABUSE 1.00 1.26% 1,600 0 1,600 179 1,779 24 149 COUNTY SHERIFF 9.50 11.98% 15,201 0 15,201 1,698 16,899 26 294 VICTIM WITNESS 0.45 0.57% 720 0 720 80 800 27 158 PROBATION DEPT 0.48 0.61% 768 0 768 86 854 30 165 EAST ALPINE FIRE 0.48 0.61% 768 0 768 86 854 33 167 BUILDING DEPT 1.00 1.26% 1,600 0 1,600 179 1,779 35 175 CDA 4.00 5.05% 6,400 0 6,400 715 7,115 36 176 PLANNING DEPT 1.00 1.26% 1,600 0 1,600 179 1,779 39 185 SOLID WASTE 0.89 1.12% 1,424 0 1,424 159 1,583 40 186 WELFARE 6.10 7.70% 9,761 0 9,761 1,091 10,851 44 193/194 COUNTY LIBRARY 2.50 3.15% 4,000 0 4,000 447 4,447 46 198 MUSEUM 0.61 0.77% 976 0 976 109 1,085 47 (120) HEALTH DEPT 3.45 4.35% 5,520 0 5,520 617 6,137 48 (121) MENTAL HEALTH 0.63 0.79% 1,008 0 1,008 113 1,121 49 (122) DRUGS & ALCOHOL 1.43 1.80% 2,288 0 2,288 256 2,544 50 (151) TOBACCO 0.75 0.95% 1,200 0 1,200 134 1,334 51 (219/220) ROAD DEPT 7.50 9.46% 12,001 0 12,001 1,341 13,342 52 214 PARKING/RECORDS MGMT 0.08 0.10% 128 0 128 14 142 57 (290) COPS GRANT 1.00 1.26% 1,600 0 1,600 179 1,779 58 (291) OTHER STATE GRANTS 1.00 1.26% 1,600 0 1,600 179 1,779 59 (295) LAW ENFORCEMENT AB443 3.50 4.42% 5,600 0 5,600 626 6,226 63 (361/370) CO TRANSIT 0.63 0.79% 1,008 0 1,008 113 1,121 68 341 BV PUBLIC SAFTEY 1.50 1.89% 2,400 0 2,400 268 2,668 74 377 MENTAL HEALTH SVCS ACT 6.24 7.87% 9,985 0 9,985 1,116 11,100 87 296 COPS(FEDERAL) 1.00 1.26% 1,600 0 1,600 179 1,779 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 45 of 89 PERSONNEL SVCS Allocations Dept:4 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 79.27 100.00% 126,840 0 126,840 12,741 139,581 Direct Bills 0 0 Total $126,840 $139,581 Basis Units: NUMBER OF FTE Source: POSITION ALLOCATION LIST ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 46 of 89 Allocation Summary Dept:4 103 PERSONNEL Department PERSONNE L SVCS Total 2 132 RISK MANAGEMENT $1,600 $1,600 3 101 BOARD & CONSULT 9,601 9,601 4 103 PERSONNEL 1,600 1,600 5 105 AUDITOR-CONTROLLER 6,226 6,226 7 110 TREAS-TAX COLLECTOR 3,380 3,380 8 119 BUILDINGS & GROUND 3,558 3,558 11 104 COUNTY CLERK 3,558 3,558 12 113 COUNTY ASSESSOR 5,337 5,337 13 114 RECORDER 1,067 1,067 21 146 DISTRICT ATTORNEY 2,757 2,757 23 292 ANTI DRUG ABUSE 1,779 1,779 24 149 COUNTY SHERIFF 16,899 16,899 26 294 VICTIM WITNESS 800 800 27 158 PROBATION DEPT 854 854 30 165 EAST ALPINE FIRE 854 854 33 167 BUILDING DEPT 1,779 1,779 35 175 CDA 7,115 7,115 36 176 PLANNING DEPT 1,779 1,779 39 185 SOLID WASTE 1,583 1,583 40 186 WELFARE 10,851 10,851 44 193/194 COUNTY LIBRARY 4,447 4,447 46 198 MUSEUM 1,085 1,085 47 (120) HEALTH DEPT 6,137 6,137 48 (121) MENTAL HEALTH 1,121 1,121 49 (122) DRUGS & ALCOHOL 2,544 2,544 50 (151) TOBACCO 1,334 1,334 51 (219/220) ROAD DEPT 13,342 13,342 52 214 PARKING/RECORDS MGMT 142 142 57 (290) COPS GRANT 1,779 1,779 58 (291) OTHER STATE GRANTS 1,779 1,779 59 (295) LAW ENFORCEMENT AB443 6,226 6,226 63 (361/370) CO TRANSIT 1,121 1,121 68 341 BV PUBLIC SAFTEY 2,668 2,668 74 377 MENTAL HEALTH SVCS ACT 11,100 11,100 87 296 COPS(FEDERAL) 1,779 1,779 Total $139,581 $139,581 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 47 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 48 of 89 A. Department Costs Dept:5 105 AUDITOR-CONTROLLER Amount General Admin ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Personnel Costs Salaries S1 240,205 35,861 62,810 59,335 67,180 15,019 Salary % Split 14.93% 26.15% 24.70% 27.97% 6.25% Benefits S 87,177 13,015 22,795 21,534 24,381 5,451 Subtotal - Personnel Costs 327,382 48,876 85,605 80,869 91,561 20,470 Services & Supplies Cost SERVICES & SUPPLIES S 29,891 4,463 7,816 7,384 8,360 1,869 Subtotal - Services & Supplies 29,891 4,463 7,816 7,384 8,360 1,869 Department Cost Total 357,273 53,338 93,422 88,253 99,921 22,339 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments 357,273 53,338 93,422 88,253 99,921 22,339 General Admin Distribution (53,338) 16,395 15,488 17,536 3,920 Grand Total $357,273 $109,816 $103,741 $117,457 $26,259 not allocated Description ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 49 of 89 B. Incoming Costs - (Default Spread Salary%) Dept:5 105 AUDITOR-CONTROLLER Department First Incoming Second Incoming ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D 1 ADMIN BUILDING $453 $0 $139 $131 $149 $33 Subtotal - BUILDING USE ALLOWANC 453 0 139 131 149 33 2 SAFETY & WELLNESS 1,317 126 444 419 474 106 2 INSURANCE 215 21 72 68 77 17 Subtotal - 132 RISK MANAGEMENT 1,532 146 516 487 552 123 3 PERSONNEL SVCS 3,196 552 1,152 1,088 1,232 275 3 BUDGET 2,390 405 859 812 919 205 3 PURCHASING 970 164 349 329 373 83 Subtotal - 101 BOARD & CONSULT 6,556 1,121 2,360 2,229 2,524 564 4 PERSONNEL SVCS 5,600 626 1,914 1,808 2,047 458 Subtotal - 103 PERSONNEL 5,600 626 1,914 1,808 2,047 458 5 ACCTS PAYABLE 0 879 270 255 289 65 5 PAYROLL SVCS 0 4,480 1,377 1,301 1,473 329 5 ACCOUNTING SVCS 0 3,023 929 878 994 222 Subtotal - 105 AUDITOR-CONTROLLE 0 8,381 2,576 2,434 2,755 616 6 COMMO 0 673 207 195 221 49 6 POSTAGE/COPIES 0 (241) (74) (70) (79) (18) 6 AUDIT/COST PLAN 0 1,170 360 340 385 86 6 EDP 0 13,112 4,030 3,807 4,311 964 Subtotal - 107 CENTRAL SERVICES 0 14,714 4,523 4,272 4,837 1,081 7 WARRANT PROCESS 0 380 117 110 125 28 Subtotal - 110 TREAS-TAX COLLECTO 0 380 117 110 125 28 8 ADMIN BLDG 0 14,870 4,571 4,318 4,888 1,093 8 JANITORIAL SVCS 0 825 254 240 271 61 8 B&G SERVICES 0 1,949 599 566 641 143 Subtotal - 119 BUILDINGS & GROUND 0 17,644 5,423 5,123 5,801 1,297 Total Incoming 14,141 43,013 17,568 16,596 18,790 4,201 30.74% 29.04% 32.88% 7.35% C. Total Allocated $414,427 $127,384 $120,336 $136,247 $30,460 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 50 of 89 ACCTS PAYABLE Allocations Dept:5 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 35 0.41% $473 $0 $473 $0 $473 3 101 BOARD & CONSULT 107 1.27% 1,446 0 1,446 0 1,446 4 103 PERSONNEL 94 1.11% 1,271 0 1,271 0 1,271 5 105 AUDITOR-CONTROLLER 65 0.77% 879 0 879 0 879 6 107 CENTRAL SERVICES 131 1.55% 1,771 0 1,771 213 1,983 7 110 TREAS-TAX COLLECTOR 60 0.71% 811 0 811 97 908 8 119 BUILDINGS & GROUND 330 3.91% 4,461 0 4,461 536 4,996 9 128 INSURANCE 2 0.02% 27 0 27 3 30 10 109 INFORMATION TECHNOLOGY 31 0.37% 419 0 419 50 469 11 104 COUNTY CLERK 60 0.71% 811 0 811 97 908 12 113 COUNTY ASSESSOR 45 0.53% 608 0 608 73 681 13 114 RECORDER 46 0.54% 622 0 622 75 696 14 116 ELECTIONS 36 0.43% 487 0 487 58 545 15 126 CHAMBER OF COMMERCE 2 0.02% 27 0 27 3 30 16 133 RETIREE BENEFITS 128 1.52% 1,730 0 1,730 208 1,938 17 134 SURVEYOR/ENGR 15 0.18% 203 0 203 24 227 18 138 GRAND JURY 3 0.04% 41 0 41 5 45 19 141 COUNTY COUNSEL 42 0.50% 568 0 568 68 636 21 146 DISTRICT ATTORNEY 176 2.08% 2,379 0 2,379 286 2,665 22 147 PUBLIC DEFENDER 12 0.14% 162 0 162 19 182 23 292 ANTI DRUG ABUSE 39 0.46% 527 0 527 63 590 24 149 COUNTY SHERIFF 377 4.46% 5,096 0 5,096 612 5,708 25 150 JAIL COSTS 2 0.02% 27 0 27 3 30 26 294 VICTIM WITNESS 99 1.17% 1,338 0 1,338 161 1,499 27 158 PROBATION DEPT 89 1.05% 1,203 0 1,203 144 1,347 29 160/164 EMERGENCY SVCS 10 0.12% 135 0 135 16 151 30 165 EAST ALPINE FIRE 242 2.87% 3,271 0 3,271 393 3,664 31 166 KIRKWOOD EMS 3 0.04% 41 0 41 5 45 32 168 BV EMS 7 0.08% 95 0 95 11 106 33 167 BUILDING DEPT 71 0.84% 960 0 960 115 1,075 34 170 AGRICULTURAL COMMISSION 1 0.01% 14 0 14 2 15 35 175 CDA 158 1.87% 2,136 0 2,136 256 2,392 36 176 PLANNING DEPT 25 0.30% 338 0 338 41 379 37 179 LOCAL AGENCY FORMATION 1 0.01% 14 0 14 2 15 39 185 SOLID WASTE 8 0.09% 108 0 108 13 121 40 186 WELFARE 448 5.30% 6,056 0 6,056 727 6,783 41 190 ONE STOP PROGRAM 151 1.79% 2,041 0 2,041 245 2,286 42 187 SOCIAL SERVICES ASSISTANCE 65 0.77% 879 0 879 106 984 44 193/194 COUNTY LIBRARY 151 1.79% 2,041 0 2,041 245 2,286 45 195/196 CO PARKS 36 0.43% 487 0 487 58 545 46 198 MUSEUM 40 0.47% 541 0 541 65 606 47 (120) HEALTH DEPT 348 4.12% 4,704 0 4,704 565 5,269 48 (121) MENTAL HEALTH 238 2.82% 3,217 0 3,217 386 3,603 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 51 of 89 ACCTS PAYABLE Allocations Dept:5 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 (122) DRUGS & ALCOHOL 287 3.40% $3,879 $0 $3,879 $466 $4,345 50 (151) TOBACCO 176 2.08% 2,379 0 2,379 286 2,665 51 (219/220) ROAD DEPT 531 6.29% 7,177 0 7,177 862 8,039 52 214 PARKING/RECORDS MGMT 5 0.06% 68 0 68 8 76 53 (330) FISH & GAME 13 0.15% 176 0 176 21 197 54 (276) WATER SHED COORD 7 0.08% 95 0 95 11 106 55 (273) BT EMERGENCY PREP 232 2.75% 3,136 0 3,136 377 3,512 56 (240) AIRPORT 10 0.12% 135 0 135 16 151 57 (290) COPS GRANT 21 0.25% 284 0 284 34 318 58 (291) OTHER STATE GRANTS 40 0.47% 541 0 541 65 606 59 (295) LAW ENFORCEMENT AB443 42 0.50% 568 0 568 68 636 60 (310) MPUD 5 0.06% 68 0 68 8 76 61 221 CO ROAD IMPROVEMENT 23 0.27% 311 0 311 37 348 62 (340) CSA #1 34 0.40% 460 0 460 55 515 63 (361/370) CO TRANSIT 71 0.84% 960 0 960 115 1,075 64 (400'S) SCHOOLS 1,750 20.72% 23,654 0 23,654 2,841 26,495 65 115 COURT SERVICES 1 0.01% 14 0 14 2 15 66 215 STATE OES 10 0.12% 135 0 135 16 151 67 293 OHV GRANT FUND 5 0.06% 68 0 68 8 76 68 341 BV PUBLIC SAFTEY 77 0.91% 1,041 0 1,041 125 1,166 69 342 BV SW ASSESSMENT 1 0.01% 14 0 14 2 15 70 343 BV TRANSFER STATION 12 0.14% 162 0 162 19 182 71 (500) OTHER TRUST &AGENCY 403 4.77% 5,447 0 5,447 654 6,101 72 375 STPUD MITIGATION 2 0.02% 27 0 27 3 30 73 376 YOUTH OFFENDER BLOCK 18 0.21% 243 0 243 29 273 74 377 MENTAL HEALTH SVCS ACT 439 5.20% 5,934 0 5,934 713 6,646 75 260 CAPITAL OUTLAY 69 0.82% 933 0 933 112 1,045 76 201 DEBT SERVICE FUND 2 0.02% 27 0 27 3 30 77 261 HAWKINS PEAK 9 0.11% 122 0 122 15 136 80 267 LEVIATHAN PEAK 10 0.12% 135 0 135 16 151 81 297 FEDERAL ANTI-DRUG 5 0.06% 68 0 68 8 76 82 298 FEDERAL CAL-MMET 1 0.01% 14 0 14 2 15 83 299 DEA GRANTS 3 0.04% 41 0 41 5 45 84 271 GRANTS CLEARING 12 0.14% 162 0 162 19 182 85 272 SAMSHA GRANT 5 0.06% 68 0 68 8 76 86 274 HPP 9 0.11% 122 0 122 15 136 87 296 COPS(FEDERAL) 35 0.41% 473 0 473 57 530 88 300 EMPG 2 0.02% 27 0 27 3 30 89 311 ASSESSORS SPEC REV 22 0.26% 297 0 297 36 333 90 312 RECORDERS SPEC REV 7 0.08% 95 0 95 11 106 92 ALL OTHER 11 0.13% 149 0 149 18 167 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 52 of 89 ACCTS PAYABLE Allocations Dept:5 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,446 100.00% 114,163 0 114,163 13,221 127,384 Direct Bills 0 0 Total $114,163 $127,384 Basis Units: NUMBER OF WARRANTS PROCESSED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 53 of 89 PAYROLL SVCS Allocations Dept:5 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 147 6.50% $7,006 $0 $7,006 $0 $7,006 4 103 PERSONNEL 32 1.41% 1,525 0 1,525 0 1,525 5 105 AUDITOR-CONTROLLER 94 4.15% 4,480 0 4,480 0 4,480 7 110 TREAS-TAX COLLECTOR 50 2.21% 2,383 0 2,383 314 2,697 8 119 BUILDINGS & GROUND 57 2.52% 2,716 0 2,716 358 3,074 11 104 COUNTY CLERK 48 2.12% 2,288 0 2,288 301 2,589 12 113 COUNTY ASSESSOR 72 3.18% 3,431 0 3,431 452 3,883 19 141 COUNTY COUNSEL 16 0.71% 763 0 763 100 863 21 146 DISTRICT ATTORNEY 71 3.14% 3,384 0 3,384 446 3,829 24 149 COUNTY SHERIFF 335 14.80% 15,965 0 15,965 2,103 18,067 27 158 PROBATION DEPT 27 1.19% 1,287 0 1,287 169 1,456 30 165 EAST ALPINE FIRE 24 1.06% 1,144 0 1,144 151 1,294 32 168 BV EMS 24 1.06% 1,144 0 1,144 151 1,294 33 167 BUILDING DEPT 55 2.43% 2,621 0 2,621 345 2,966 35 175 CDA 93 4.11% 4,432 0 4,432 584 5,016 36 176 PLANNING DEPT 113 4.99% 5,385 0 5,385 709 6,094 39 185 SOLID WASTE 7 0.31% 334 0 334 44 378 40 186 WELFARE 108 4.77% 5,147 0 5,147 678 5,825 44 193/194 COUNTY LIBRARY 79 3.49% 3,765 0 3,765 496 4,261 46 198 MUSEUM 47 2.08% 2,240 0 2,240 295 2,535 47 (120) HEALTH DEPT 141 6.23% 6,720 0 6,720 885 7,605 48 (121) MENTAL HEALTH 75 3.31% 3,574 0 3,574 471 4,045 49 (122) DRUGS & ALCOHOL 24 1.06% 1,144 0 1,144 151 1,294 50 (151) TOBACCO 2 0.09% 95 0 95 13 108 51 (219/220) ROAD DEPT 166 7.34% 7,911 0 7,911 1,042 8,953 52 214 PARKING/RECORDS MGMT 11 0.49% 524 0 524 69 593 59 (295) LAW ENFORCEMENT AB443 92 4.07% 4,384 0 4,384 577 4,962 63 (361/370) CO TRANSIT 24 1.06% 1,144 0 1,144 151 1,294 64 (400'S) SCHOOLS 112 4.95% 5,338 0 5,338 703 6,040 68 341 BV PUBLIC SAFTEY 26 1.15% 1,239 0 1,239 163 1,402 74 377 MENTAL HEALTH SVCS ACT 91 4.02% 4,337 0 4,337 571 4,908 Subtotal 2,263 100.00% 107,847 0 107,847 12,489 120,336 Direct Bills 0 0 Total $107,847 $120,336 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 54 of 89 ACCOUNTING SVCS Allocations Dept:5 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 176,631 1.22% $1,495 $0 $1,495 $0 $1,495 3 101 BOARD & CONSULT 502,487 3.48% 4,252 0 4,252 0 4,252 4 103 PERSONNEL 123,949 0.86% 1,049 0 1,049 0 1,049 5 105 AUDITOR-CONTROLLER 357,273 2.48% 3,023 0 3,023 0 3,023 6 107 CENTRAL SERVICES 143,895 1.00% 1,218 0 1,218 153 1,371 7 110 TREAS-TAX COLLECTOR 207,748 1.44% 1,758 0 1,758 221 1,979 8 119 BUILDINGS & GROUND 426,384 2.95% 3,608 0 3,608 454 4,062 9 128 INSURANCE 655 0.00% 6 0 6 1 6 10 109 INFORMATION TECHNOLOGY 162,988 1.13% 1,379 0 1,379 174 1,553 11 104 COUNTY CLERK 217,557 1.51% 1,841 0 1,841 232 2,073 12 113 COUNTY ASSESSOR 325,457 2.26% 2,754 0 2,754 347 3,101 13 114 RECORDER 46,685 0.32% 395 0 395 50 445 14 116 ELECTIONS 18,415 0.13% 156 0 156 20 175 15 126 CHAMBER OF COMMERCE 60,000 0.42% 508 0 508 64 572 16 133 RETIREE BENEFITS 330,544 2.29% 2,797 0 2,797 352 3,149 17 134 SURVEYOR/ENGR 11,325 0.08% 96 0 96 12 108 18 138 GRAND JURY 7,782 0.05% 66 0 66 8 74 19 141 COUNTY COUNSEL 274,965 1.91% 2,327 0 2,327 293 2,620 21 146 DISTRICT ATTORNEY 264,686 1.83% 2,240 0 2,240 282 2,522 22 147 PUBLIC DEFENDER 48,940 0.34% 414 0 414 52 466 23 292 ANTI DRUG ABUSE 2,431 0.02% 21 0 21 3 23 24 149 COUNTY SHERIFF 1,687,753 11.70% 14,281 0 14,281 1,798 16,080 25 150 JAIL COSTS 55,000 0.38% 465 0 465 59 524 26 294 VICTIM WITNESS 49,117 0.34% 416 0 416 52 468 27 158 PROBATION DEPT 85,480 0.59% 723 0 723 91 814 28 159/163 FIRE 25,045 0.17% 212 0 212 27 239 29 160/164 EMERGENCY SVCS 69,988 0.49% 592 0 592 75 667 30 165 EAST ALPINE FIRE 195,152 1.35% 1,651 0 1,651 208 1,859 31 166 KIRKWOOD EMS 211 0.00% 2 0 2 0 2 32 168 BV EMS 12,436 0.09% 105 0 105 13 118 33 167 BUILDING DEPT 159,811 1.11% 1,352 0 1,352 170 1,523 34 170 AGRICULTURAL COMMISSION 13,727 0.10% 116 0 116 15 131 35 175 CDA 430,393 2.98% 3,642 0 3,642 459 4,100 36 176 PLANNING DEPT 110,887 0.77% 938 0 938 118 1,056 37 179 LOCAL AGENCY FORMATION 741 0.01% 6 0 6 1 7 38 182 LOCAL HEALTH DEPT 21,864 0.15% 185 0 185 23 208 39 185 SOLID WASTE 12,955 0.09% 110 0 110 14 123 40 186 WELFARE 1,120,433 7.76% 9,481 0 9,481 1,194 10,675 41 190 ONE STOP PROGRAM 69,511 0.48% 588 0 588 74 662 42 187 SOCIAL SERVICES ASSISTANCE 62,951 0.44% 533 0 533 67 600 43 188 GENERAL RELIEF 375 0.00% 3 0 3 0 4 44 193/194 COUNTY LIBRARY 237,383 1.65% 2,009 0 2,009 253 2,262 45 195/196 CO PARKS 12,669 0.09% 107 0 107 14 121 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 55 of 89 ACCOUNTING SVCS Allocations Dept:5 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 46 198 MUSEUM 30,509 0.21% $258 $0 $258 $33 $291 47 (120) HEALTH DEPT 610,738 4.23% 5,168 0 5,168 651 5,819 48 (121) MENTAL HEALTH 224,347 1.55% 1,898 0 1,898 239 2,137 49 (122) DRUGS & ALCOHOL 256,781 1.78% 2,173 0 2,173 274 2,446 50 (151) TOBACCO 185,836 1.29% 1,572 0 1,572 198 1,771 51 (219/220) ROAD DEPT 1,481,975 10.27% 12,540 0 12,540 1,579 14,119 52 214 PARKING/RECORDS MGMT 7,028 0.05% 59 0 59 7 67 53 (330) FISH & GAME 57,202 0.40% 484 0 484 61 545 54 (276) WATER SHED COORD 286 0.00% 2 0 2 0 3 55 (273) BT EMERGENCY PREP 25,996 0.18% 220 0 220 28 248 56 (240) AIRPORT 10,817 0.07% 92 0 92 12 103 57 (290) COPS GRANT 72,588 0.50% 614 0 614 77 692 58 (291) OTHER STATE GRANTS 72,464 0.50% 613 0 613 77 690 59 (295) LAW ENFORCEMENT AB443 653,144 4.53% 5,527 0 5,527 696 6,223 62 (340) CSA #1 173,238 1.20% 1,466 0 1,466 185 1,650 63 (361/370) CO TRANSIT 222,840 1.54% 1,886 0 1,886 237 2,123 64 (400'S) SCHOOLS 55,174 0.38% 467 0 467 59 526 65 115 COURT SERVICES 28,517 0.20% 241 0 241 30 272 66 215 STATE OES 17,016 0.12% 144 0 144 18 162 67 293 OHV GRANT FUND 5,901 0.04% 50 0 50 6 56 68 341 BV PUBLIC SAFTEY 193,548 1.34% 1,638 0 1,638 206 1,844 69 342 BV SW ASSESSMENT 51,639 0.36% 437 0 437 55 492 70 343 BV TRANSFER STATION 35,891 0.25% 304 0 304 38 342 71 (500) OTHER TRUST &AGENCY 157,951 1.09% 1,337 0 1,337 168 1,505 72 375 STPUD MITIGATION 371,769 2.58% 3,146 0 3,146 396 3,542 73 376 YOUTH OFFENDER BLOCK 119,318 0.83% 1,010 0 1,010 127 1,137 74 377 MENTAL HEALTH SVCS ACT 723,546 5.01% 6,122 0 6,122 771 6,893 76 201 DEBT SERVICE FUND 67,790 0.47% 574 0 574 72 646 81 297 FEDERAL ANTI-DRUG 3,677 0.03% 31 0 31 4 35 83 299 DEA GRANTS 12,587 0.09% 107 0 107 13 120 84 271 GRANTS CLEARING 164,844 1.14% 1,395 0 1,395 176 1,571 85 272 SAMSHA GRANT 11,049 0.08% 93 0 93 12 105 86 274 HPP 67,623 0.47% 572 0 572 72 644 87 296 COPS(FEDERAL) 86,791 0.60% 734 0 734 92 827 88 300 EMPG 15,709 0.11% 133 0 133 17 150 89 311 ASSESSORS SPEC REV 6,366 0.04% 54 0 54 7 61 90 312 RECORDERS SPEC REV 3,224 0.02% 27 0 27 3 31 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 56 of 89 ACCOUNTING SVCS Allocations Dept:5 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 14,430,398 100.00% 122,106 0 122,106 14,141 136,247 Direct Bills 0 0 Total $122,106 $136,247 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 57 of 89 Allocation Summary Dept:5 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 2 132 RISK MANAGEMENT $473 $0 $1,495 $0 $1,968 3 101 BOARD & CONSULT 1,446 7,006 4,252 0 12,704 4 103 PERSONNEL 1,271 1,525 1,049 0 3,844 5 105 AUDITOR-CONTROLLER 879 4,480 3,023 0 8,381 6 107 CENTRAL SERVICES 1,983 0 1,371 0 3,354 7 110 TREAS-TAX COLLECTOR 908 2,697 1,979 0 5,584 8 119 BUILDINGS & GROUND 4,996 3,074 4,062 0 12,133 9 128 INSURANCE 30 0 6 0 37 10 109 INFORMATION TECHNOLOGY 469 0 1,553 0 2,022 11 104 COUNTY CLERK 908 2,589 2,073 0 5,570 12 113 COUNTY ASSESSOR 681 3,883 3,101 0 7,665 13 114 RECORDER 696 0 445 0 1,141 14 116 ELECTIONS 545 0 175 0 720 15 126 CHAMBER OF COMMERCE 30 0 572 0 602 16 133 RETIREE BENEFITS 1,938 0 3,149 0 5,087 17 134 SURVEYOR/ENGR 227 0 108 0 335 18 138 GRAND JURY 45 0 74 0 120 19 141 COUNTY COUNSEL 636 863 2,620 0 4,118 21 146 DISTRICT ATTORNEY 2,665 3,829 2,522 0 9,016 22 147 PUBLIC DEFENDER 182 0 466 0 648 23 292 ANTI DRUG ABUSE 590 0 23 0 614 24 149 COUNTY SHERIFF 5,708 18,067 16,080 0 39,855 25 150 JAIL COSTS 30 0 524 0 554 26 294 VICTIM WITNESS 1,499 0 468 0 1,967 27 158 PROBATION DEPT 1,347 1,456 814 0 3,618 28 159/163 FIRE 0 0 239 0 239 29 160/164 EMERGENCY SVCS 151 0 667 0 818 30 165 EAST ALPINE FIRE 3,664 1,294 1,859 0 6,818 31 166 KIRKWOOD EMS 45 0 2 0 47 32 168 BV EMS 106 1,294 118 0 1,519 33 167 BUILDING DEPT 1,075 2,966 1,523 0 5,564 34 170 AGRICULTURAL COMMISSION 15 0 131 0 146 35 175 CDA 2,392 5,016 4,100 0 11,508 36 176 PLANNING DEPT 379 6,094 1,056 0 7,529 37 179 LOCAL AGENCY FORMATION 15 0 7 0 22 38 182 LOCAL HEALTH DEPT 0 0 208 0 208 39 185 SOLID WASTE 121 378 123 0 622 40 186 WELFARE 6,783 5,825 10,675 0 23,282 41 190 ONE STOP PROGRAM 2,286 0 662 0 2,948 42 187 SOCIAL SERVICES ASSISTANCE 984 0 600 0 1,584 43 188 GENERAL RELIEF 0 0 4 0 4 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 58 of 89 Allocation Summary Dept:5 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 44 193/194 COUNTY LIBRARY $2,286 $4,261 $2,262 $0 $8,808 45 195/196 CO PARKS 545 0 121 0 666 46 198 MUSEUM 606 2,535 291 0 3,431 47 (120) HEALTH DEPT 5,269 7,605 5,819 0 18,692 48 (121) MENTAL HEALTH 3,603 4,045 2,137 0 9,786 49 (122) DRUGS & ALCOHOL 4,345 1,294 2,446 0 8,086 50 (151) TOBACCO 2,665 108 1,771 0 4,543 51 (219/220) ROAD DEPT 8,039 8,953 14,119 0 31,111 52 214 PARKING/RECORDS MGMT 76 593 67 0 736 53 (330) FISH & GAME 197 0 545 0 742 54 (276) WATER SHED COORD 106 0 3 0 109 55 (273) BT EMERGENCY PREP 3,512 0 248 0 3,760 56 (240) AIRPORT 151 0 103 0 254 57 (290) COPS GRANT 318 0 692 0 1,010 58 (291) OTHER STATE GRANTS 606 0 690 0 1,296 59 (295) LAW ENFORCEMENT AB443 636 4,962 6,223 0 11,820 60 (310) MPUD 76 0 0 0 76 61 221 CO ROAD IMPROVEMENT 348 0 0 0 348 62 (340) CSA #1 515 0 1,650 0 2,165 63 (361/370) CO TRANSIT 1,075 1,294 2,123 0 4,492 64 (400'S) SCHOOLS 26,495 6,040 526 0 33,061 65 115 COURT SERVICES 15 0 272 0 287 66 215 STATE OES 151 0 162 0 314 67 293 OHV GRANT FUND 76 0 56 0 132 68 341 BV PUBLIC SAFTEY 1,166 1,402 1,844 0 4,412 69 342 BV SW ASSESSMENT 15 0 492 0 507 70 343 BV TRANSFER STATION 182 0 342 0 524 71 (500) OTHER TRUST &AGENCY 6,101 0 1,505 0 7,606 72 375 STPUD MITIGATION 30 0 3,542 0 3,572 73 376 YOUTH OFFENDER BLOCK 273 0 1,137 0 1,409 74 377 MENTAL HEALTH SVCS ACT 6,646 4,908 6,893 0 18,448 75 260 CAPITAL OUTLAY 1,045 0 0 0 1,045 76 201 DEBT SERVICE FUND 30 0 646 0 676 77 261 HAWKINS PEAK 136 0 0 0 136 80 267 LEVIATHAN PEAK 151 0 0 0 151 81 297 FEDERAL ANTI-DRUG 76 0 35 0 111 82 298 FEDERAL CAL-MMET 15 0 0 0 15 83 299 DEA GRANTS 45 0 120 0 165 84 271 GRANTS CLEARING 182 0 1,571 0 1,752 85 272 SAMSHA GRANT 76 0 105 0 181 86 274 HPP 136 0 644 0 781 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 59 of 89 Allocation Summary Dept:5 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 87 296 COPS(FEDERAL) $530 $0 $827 $0 $1,357 88 300 EMPG 30 0 150 0 180 89 311 ASSESSORS SPEC REV 333 0 61 0 394 90 312 RECORDERS SPEC REV 106 0 31 0 137 92 ALL OTHER 167 0 0 0 167 Total $127,384 $120,336 $136,247 $0 $383,967 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 60 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 61 of 89 A. Department Costs Dept:6 107 CENTRAL SERVICES Amount General Admin COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Personnel Costs Salaries S 0 0 0 0 0 0 0 Salary % Split .00% .00% .00% .00% .00% .00% Benefits S 0 0 0 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 0 0 0 Services & Supplies Cost COMMUNICATIONS P 14,368 0 14,368 0 0 0 0 PROF SERVICES P 16,971 0 0 0 0 16,971 0 AUDIT P 37,165 0 0 0 37,165 0 0 COST PLAN P 7,953 0 0 0 7,953 0 0 RENTS & LEASES P 5,446 0 0 5,446 0 0 0 MAINT AGREEMENTS P 14,286 0 0 0 0 14,286 0 SERVICE & SUPPLIES P 22,347 8,504 0 12,361 0 0 1,482 INTRAFUND TRANSFER P (7,806) (7,806) 0 0 0 0 0 Subtotal - Services & Supplies 110,730 698 14,368 17,807 45,118 31,257 1,482 Department Cost Total 110,730 698 14,368 17,807 45,118 31,257 1,482 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 Total Costs After Adjustments 110,730 698 14,368 17,807 45,118 31,257 1,482 General Admin Distribution (698) 91 113 286 198 9 Grand Total $110,730 $14,459 $17,920 $45,404 $31,455 $1,491 not allocated Description ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 62 of 89 B. Incoming Costs - (Default Spread Expense%) Dept:6 107 CENTRAL SERVICES Department First Incoming Second Incoming COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED 1 ADMIN BUILDING $322 $0 $42 $52 $132 $92 $4 Subtotal - BUILDING USE ALLOWANC 322 0 42 52 132 92 4 3 BUDGET 963 163 147 182 462 320 15 3 PURCHASING 391 66 60 74 187 130 6 Subtotal - 101 BOARD & CONSULT 1,353 229 207 256 649 450 21 5 ACCTS PAYABLE 1,771 213 259 321 813 563 27 5 ACCOUNTING SVCS 1,218 153 179 222 562 389 18 Subtotal - 105 AUDITOR-CONTROLLE 2,988 366 438 543 1,375 953 45 6 POSTAGE/COPIES 0 (3,113) (406) (504) (1,276) (884) (42) 6 AUDIT/COST PLAN 0 471 62 76 193 134 6 Subtotal - 107 CENTRAL SERVICES 0 (2,642) (345) (428) (1,083) (750) (36) 7 WARRANT PROCESS 0 766 100 124 314 218 10 Subtotal - 110 TREAS-TAX COLLECTO 0 766 100 124 314 218 10 8 ADMIN BLDG 0 10,585 1,382 1,713 4,340 3,007 143 8 JANITORIAL SVCS 0 587 77 95 241 167 8 8 B&G SERVICES 0 1,388 181 225 569 394 19 Subtotal - 119 BUILDINGS & GROUND 0 12,560 1,640 2,033 5,150 3,568 169 Total Incoming 4,664 11,280 2,082 2,580 6,538 4,529 215 13.06% 16.18% 41.00% 28.41% 1.35% C. Total Allocated $126,674 $16,541 $20,500 $51,942 $35,984 $1,706 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 63 of 89 COMMO Allocations Dept:6 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 4 3.57% $538 $0 $538 $0 $538 5 105 AUDITOR-CONTROLLER 5 4.46% 673 0 673 0 673 7 110 TREAS-TAX COLLECTOR 3 2.68% 404 0 404 43 447 8 119 BUILDINGS & GROUND 1 0.89% 135 0 135 14 149 11 104 COUNTY CLERK 2 1.79% 269 0 269 29 298 12 113 COUNTY ASSESSOR 4 3.57% 538 0 538 57 595 19 141 COUNTY COUNSEL 1 0.89% 135 0 135 14 149 21 146 DISTRICT ATTORNEY 4 3.57% 538 0 538 57 595 24 149 COUNTY SHERIFF 19 16.96% 2,556 0 2,556 272 2,828 27 158 PROBATION DEPT 3 2.68% 404 0 404 43 447 28 159/163 FIRE 5 4.46% 673 0 673 72 744 33 167 BUILDING DEPT 3 2.68% 404 0 404 43 447 35 175 CDA 12 10.71% 1,614 0 1,614 172 1,786 36 176 PLANNING DEPT 1 0.89% 135 0 135 14 149 40 186 WELFARE 25 22.32% 3,363 0 3,363 358 3,721 44 193/194 COUNTY LIBRARY 7 6.25% 942 0 942 100 1,042 45 195/196 CO PARKS 1 0.89% 135 0 135 14 149 46 198 MUSEUM 2 1.79% 269 0 269 29 298 47 (120) HEALTH DEPT 1 0.89% 135 0 135 14 149 48 (121) MENTAL HEALTH 4 3.57% 538 0 538 57 595 49 (122) DRUGS & ALCOHOL 1 0.89% 135 0 135 14 149 51 (219/220) ROAD DEPT 3 2.68% 404 0 404 43 447 54 (276) WATER SHED COORD 1 0.89% 135 0 135 14 149 Subtotal 112 100.00% 15,068 0 15,068 1,473 16,541 Direct Bills 0 0 Total $15,068 $16,541 Basis Units: NUMBER OF PHONES Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 64 of 89 POSTAGE/COPIES Allocations Dept:6 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 24.76 0.10% $19 $(25) $0 4 103 PERSONNEL 282.87 1.13% 212 (283) (71) 0 (71) 5 105 AUDITOR-CONTROLLER 955.48 3.83% 715 (955) (241) 0 (241) 6 107 CENTRAL SERVICES 12,360.58 49.52% 9,248 (12,361) (3,113) 0 (3,113) 7 110 TREAS-TAX COLLECTOR 2,037.94 8.16% 1,525 (2,038) (513) 328 (185) 11 104 COUNTY CLERK 569.87 2.28% 426 (570) (144) 92 (52) 12 113 COUNTY ASSESSOR 218.07 0.87% 163 (218) (55) 35 (20) 13 114 RECORDER 595.42 2.39% 445 (595) (150) 96 (54) 14 116 ELECTIONS 1,257.25 5.04% 941 (1,257) (317) 202 (114) 18 138 GRAND JURY 44.00 0.18% 33 (44) (11) 7 21 146 DISTRICT ATTORNEY 260.14 1.04% 195 (260) (66) 42 (24) 24 149 COUNTY SHERIFF 722.43 2.89% 540 (722) (182) 116 (66) 27 158 PROBATION DEPT 72.14 0.29% 54 (72) (18) 12 30 165 EAST ALPINE FIRE 44.00 0.18% 33 (44) (11) 7 35 175 CDA 1,221.77 4.89% 914 (1,222) (308) 197 (111) 40 186 WELFARE 1,778.52 7.13% 1,331 (1,779) (448) 286 (162) 41 190 ONE STOP PROGRAM 7.60 0.03% 6 1 44 193/194 COUNTY LIBRARY 541.35 2.17% 405 (541) (136) 87 (49) 47 (120) HEALTH DEPT 731.71 2.93% 547 (732) (184) 118 (66) 48 (121) MENTAL HEALTH 270.43 1.08% 202 (270) (68) 44 (25) 49 (122) DRUGS & ALCOHOL 175.08 0.70% 131 (175) (44) 28 (16) 50 (151) TOBACCO 117.21 0.47% 88 (117) (30) 19 (11) 52 214 PARKING/RECORDS MGMT 45.49 0.18% 34 (45) (11) 7 55 (273) BT EMERGENCY PREP 82.54 0.33% 62 (83) (21) 13 68 341 BV PUBLIC SAFTEY 102.45 0.41% 77 (102) (26) 16 74 377 MENTAL HEALTH SVCS ACT 441.72 1.77% 330 (442) (111) 71 (40) Subtotal 24,960.82 100.00% 18,675 (24,961) (6,286) 1,825 (4,461) Direct Bills 24,961 24,961 Total $18,675 $20,500 Basis Units: COSTS ABATED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 65 of 89 AUDIT/COST PLAN Allocations Dept:6 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 176,631 1.22% $578 $0 $578 $0 $578 3 101 BOARD & CONSULT 502,487 3.48% 1,645 0 1,645 0 1,645 4 103 PERSONNEL 123,949 0.86% 406 0 406 0 406 5 105 AUDITOR-CONTROLLER 357,273 2.47% 1,170 0 1,170 0 1,170 6 107 CENTRAL SERVICES 143,895 1.00% 471 0 471 0 471 7 110 TREAS-TAX COLLECTOR 207,748 1.44% 680 0 680 73 753 8 119 BUILDINGS & GROUND 426,384 2.95% 1,396 0 1,396 150 1,546 9 128 INSURANCE 655 0.00% 2 0 2 0 2 10 109 INFORMATION TECHNOLOGY 162,988 1.13% 534 0 534 57 591 11 104 COUNTY CLERK 217,557 1.51% 712 0 712 77 789 12 113 COUNTY ASSESSOR 325,457 2.25% 1,066 0 1,066 115 1,180 13 114 RECORDER 46,685 0.32% 153 0 153 16 169 14 116 ELECTIONS 18,415 0.13% 60 0 60 6 67 15 126 CHAMBER OF COMMERCE 60,000 0.42% 196 0 196 21 218 16 133 RETIREE BENEFITS 330,544 2.29% 1,082 0 1,082 116 1,199 17 134 SURVEYOR/ENGR 11,325 0.08% 37 0 37 4 41 18 138 GRAND JURY 7,782 0.05% 25 0 25 3 28 19 141 COUNTY COUNSEL 274,965 1.90% 900 0 900 97 997 21 146 DISTRICT ATTORNEY 264,686 1.83% 867 0 867 93 960 22 147 PUBLIC DEFENDER 48,940 0.34% 160 0 160 17 177 23 292 ANTI DRUG ABUSE 10,196 0.07% 33 0 33 4 37 24 149 COUNTY SHERIFF 1,687,753 11.68% 5,526 0 5,526 594 6,120 25 150 JAIL COSTS 55,000 0.38% 180 0 180 19 199 26 294 VICTIM WITNESS 49,117 0.34% 161 0 161 17 178 27 158 PROBATION DEPT 85,480 0.59% 280 0 280 30 310 28 159/163 FIRE 24,045 0.17% 79 0 79 8 87 29 160/164 EMERGENCY SVCS 69,988 0.48% 229 0 229 25 254 30 165 EAST ALPINE FIRE 195,152 1.35% 639 0 639 69 708 31 166 KIRKWOOD EMS 211 0.00% 1 0 1 0 1 32 168 BV EMS 12,436 0.09% 41 0 41 4 45 33 167 BUILDING DEPT 159,811 1.11% 523 0 523 56 580 34 170 AGRICULTURAL COMMISSION 13,727 0.09% 45 0 45 5 50 35 175 CDA 430,393 2.98% 1,409 0 1,409 151 1,561 36 176 PLANNING DEPT 110,887 0.77% 363 0 363 39 402 37 179 LOCAL AGENCY FORMATION 741 0.01% 2 0 2 0 3 38 182 LOCAL HEALTH DEPT 21,864 0.15% 72 0 72 8 79 39 185 SOLID WASTE 12,955 0.09% 42 0 42 5 47 40 186 WELFARE 1,120,433 7.75% 3,669 0 3,669 394 4,063 41 190 ONE STOP PROGRAM 69,511 0.48% 228 0 228 24 252 42 187 SOCIAL SERVICES ASSISTANCE 62,951 0.44% 206 0 206 22 228 43 188 GENERAL RELIEF 375 0.00% 1 0 1 0 1 44 193/194 COUNTY LIBRARY 237,383 1.64% 777 0 777 84 861 45 195/196 CO PARKS 12,669 0.09% 41 0 41 4 46 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 66 of 89 AUDIT/COST PLAN Allocations Dept:6 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 46 198 MUSEUM 30,509 0.21% $100 $0 $100 $11 $111 47 (120) HEALTH DEPT 610,738 4.23% 2,000 0 2,000 215 2,215 48 (121) MENTAL HEALTH 224,347 1.55% 735 0 735 79 814 49 (122) DRUGS & ALCOHOL 256,781 1.78% 841 0 841 90 931 50 (151) TOBACCO 185,836 1.29% 609 0 609 65 674 51 (219/220) ROAD DEPT 1,481,975 10.26% 4,853 0 4,853 521 5,374 52 214 PARKING/RECORDS MGMT 7,028 0.05% 23 0 23 2 25 53 (330) FISH & GAME 57,202 0.40% 187 0 187 20 207 54 (276) WATER SHED COORD 286 0.00% 1 0 1 0 1 55 (273) BT EMERGENCY PREP 25,996 0.18% 85 0 85 9 94 56 (240) AIRPORT 10,817 0.07% 35 0 35 4 39 57 (290) COPS GRANT 72,588 0.50% 238 0 238 26 263 58 (291) OTHER STATE GRANTS 72,464 0.50% 237 0 237 25 263 59 (295) LAW ENFORCEMENT AB443 653,144 4.52% 2,139 0 2,139 230 2,368 62 (340) CSA #1 173,238 1.20% 567 0 567 61 628 63 (361/370) CO TRANSIT 222,840 1.54% 730 0 730 78 808 64 (400'S) SCHOOLS 55,174 0.38% 181 0 181 19 200 65 115 COURT SERVICES 28,517 0.20% 93 0 93 10 103 66 215 STATE OES 17,016 0.12% 56 0 56 6 62 67 293 OHV GRANT FUND 19,000 0.13% 62 0 62 7 69 68 341 BV PUBLIC SAFTEY 193,548 1.34% 634 0 634 68 702 69 342 BV SW ASSESSMENT 51,639 0.36% 169 0 169 18 187 70 343 BV TRANSFER STATION 35,891 0.25% 118 0 118 13 130 71 (500) OTHER TRUST &AGENCY 157,951 1.09% 517 0 517 56 573 72 375 STPUD MITIGATION 371,769 2.57% 1,217 0 1,217 131 1,348 73 376 YOUTH OFFENDER BLOCK 119,318 0.83% 391 0 391 42 433 74 377 MENTAL HEALTH SVCS ACT 723,546 5.01% 2,369 0 2,369 255 2,624 76 201 DEBT SERVICE FUND 67,790 0.47% 222 0 222 24 246 81 297 FEDERAL ANTI-DRUG 3,677 0.03% 12 0 12 1 13 83 299 DEA GRANTS 12,587 0.09% 41 0 41 4 46 84 271 GRANTS CLEARING 164,844 1.14% 540 0 540 58 598 85 272 SAMSHA GRANT 11,049 0.08% 36 0 36 4 40 86 274 HPP 67,623 0.47% 221 0 221 24 245 87 296 COPS(FEDERAL) 86,791 0.60% 284 0 284 31 315 88 300 EMPG 15,709 0.11% 51 0 51 6 57 89 311 ASSESSORS SPEC REV 6,366 0.04% 21 0 21 2 23 90 312 RECORDERS SPEC REV 3,224 0.02% 11 0 11 1 12 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 67 of 89 AUDIT/COST PLAN Allocations Dept:6 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 14,450,262 100.00% 47,317 0 47,317 4,625 51,942 Direct Bills 0 0 Total $47,317 $51,942 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 68 of 89 EDP Allocations Dept:6 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 5 105 AUDITOR-CONTROLLER 40 40.00% $13,112 $0 $13,112 $0 $13,112 7 110 TREAS-TAX COLLECTOR 35 35.00% 11,473 0 11,473 1,869 13,342 12 113 COUNTY ASSESSOR 25 25.00% 8,195 0 8,195 1,335 9,530 Subtotal 100 100.00% 32,780 0 32,780 3,204 35,984 Direct Bills 0 0 Total $32,780 $35,984 Basis Units: PERCENT OF USAGE Source: EDP WORKSHEET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 69 of 89 Allocation Summary Dept:6 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 0 Direct Billed $0 $24,961 $0 $0 $0 $24,961 2 132 RISK MANAGEMENT 0 0 578 0 0 578 3 101 BOARD & CONSULT 538 1,645 0 0 2,177 4 103 PERSONNEL 0 (71) 406 0 0 335 5 105 AUDITOR-CONTROLLER 673 (241) 1,170 13,112 0 14,714 6 107 CENTRAL SERVICES 0 (3,113) 471 0 0 (2,642) 7 110 TREAS-TAX COLLECTOR 447 (185) 753 13,342 0 14,357 8 119 BUILDINGS & GROUND 149 0 1,546 0 0 1,695 9 128 INSURANCE 0 0 2 0 0 2 10 109 INFORMATION TECHNOLOGY 0 0 591 0 0 591 11 104 COUNTY CLERK 298 (52) 789 0 0 1,035 12 113 COUNTY ASSESSOR 595 (20) 1,180 9,530 0 11,286 13 114 RECORDER 0 (54) 169 0 0 115 14 116 ELECTIONS 0 (114) 67 0 0 (47) 15 126 CHAMBER OF COMMERCE 0 0 218 0 0 218 16 133 RETIREE BENEFITS 0 0 1,199 0 0 1,199 17 134 SURVEYOR/ENGR 0 0 41 0 0 41 18 138 GRAND JURY 0 28 0 0 24 19 141 COUNTY COUNSEL 149 0 997 0 0 1,146 21 146 DISTRICT ATTORNEY 595 (24) 960 0 0 1,532 22 147 PUBLIC DEFENDER 0 0 177 0 0 177 23 292 ANTI DRUG ABUSE 0 0 37 0 0 37 24 149 COUNTY SHERIFF 2,828 (66) 6,120 0 0 8,883 25 150 JAIL COSTS 0 0 199 0 0 199 26 294 VICTIM WITNESS 0 0 178 0 0 178 27 158 PROBATION DEPT 447 310 0 0 750 28 159/163 FIRE 744 0 87 0 0 831 29 160/164 EMERGENCY SVCS 0 0 254 0 0 254 30 165 EAST ALPINE FIRE 0 708 0 0 704 31 166 KIRKWOOD EMS 0 0 1 0 0 1 32 168 BV EMS 0 0 45 0 0 45 33 167 BUILDING DEPT 447 0 580 0 0 1,026 34 170 AGRICULTURAL COMMISSION 0 0 50 0 0 50 35 175 CDA 1,786 (111) 1,561 0 0 3,236 36 176 PLANNING DEPT 149 0 402 0 0 551 37 179 LOCAL AGENCY FORMATION 0 0 3 0 0 3 38 182 LOCAL HEALTH DEPT 0 0 79 0 0 79 39 185 SOLID WASTE 0 0 47 0 0 47 40 186 WELFARE 3,721 (162) 4,063 0 0 7,622 41 190 ONE STOP PROGRAM 0 252 0 0 251 42 187 SOCIAL SERVICES ASSISTANCE 0 0 228 0 0 228 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 70 of 89 Allocation Summary Dept:6 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 43 188 GENERAL RELIEF $0 $0 $1 $0 $0 $1 44 193/194 COUNTY LIBRARY 1,042 (49) 861 0 0 1,854 45 195/196 CO PARKS 149 0 46 0 0 195 46 198 MUSEUM 298 0 111 0 0 408 47 (120) HEALTH DEPT 149 (66) 2,215 0 0 2,297 48 (121) MENTAL HEALTH 595 (25) 814 0 0 1,384 49 (122) DRUGS & ALCOHOL 149 (16) 931 0 0 1,064 50 (151) TOBACCO 0 (11) 674 0 0 663 51 (219/220) ROAD DEPT 447 0 5,374 0 0 5,821 52 214 PARKING/RECORDS MGMT 0 25 0 0 21 53 (330) FISH & GAME 0 0 207 0 0 207 54 (276) WATER SHED COORD 149 0 1 0 0 150 55 (273) BT EMERGENCY PREP 0 94 0 0 87 56 (240) AIRPORT 0 0 39 0 0 39 57 (290) COPS GRANT 0 0 263 0 0 263 58 (291) OTHER STATE GRANTS 0 0 263 0 0 263 59 (295) LAW ENFORCEMENT AB443 0 0 2,368 0 0 2,368 62 (340) CSA #1 0 0 628 0 0 628 63 (361/370) CO TRANSIT 0 0 808 0 0 808 64 (400'S) SCHOOLS 0 0 200 0 0 200 65 115 COURT SERVICES 0 0 103 0 0 103 66 215 STATE OES 0 0 62 0 0 62 67 293 OHV GRANT FUND 0 0 69 0 0 69 68 341 BV PUBLIC SAFTEY 0 702 0 0 693 69 342 BV SW ASSESSMENT 0 0 187 0 0 187 70 343 BV TRANSFER STATION 0 0 130 0 0 130 71 (500) OTHER TRUST &AGENCY 0 0 573 0 0 573 72 375 STPUD MITIGATION 0 0 1,348 0 0 1,348 73 376 YOUTH OFFENDER BLOCK 0 0 433 0 0 433 74 377 MENTAL HEALTH SVCS ACT 0 (40) 2,624 0 0 2,584 76 201 DEBT SERVICE FUND 0 0 246 0 0 246 81 297 FEDERAL ANTI-DRUG 0 0 13 0 0 13 83 299 DEA GRANTS 0 0 46 0 0 46 84 271 GRANTS CLEARING 0 0 598 0 0 598 85 272 SAMSHA GRANT 0 0 40 0 0 40 86 274 HPP 0 0 245 0 0 245 87 296 COPS(FEDERAL) 0 0 315 0 0 315 88 300 EMPG 0 0 57 0 0 57 89 311 ASSESSORS SPEC REV 0 0 23 0 0 23 90 312 RECORDERS SPEC REV 0 0 12 0 0 12 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 71 of 89 Allocation Summary Dept:6 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total Total $16,541 $20,500 $51,942 $35,984 $0 $124,968 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 72 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 73 of 89 A. Department Costs Dept:7 110 TREAS-TAX COLLECTOR Amount General Admin WARRANT PROCESS UNALLOCAT ED Personnel Costs Salaries S1 138,173 0 29,334 108,839 Salary % Split .00% 21.23% 78.77% Benefits S 60,972 0 12,944 48,028 Subtotal - Personnel Costs 199,145 0 42,278 156,867 Services & Supplies Cost Services & Supplies S 8,603 0 1,826 6,777 Subtotal - Services & Supplies 8,603 0 1,826 6,777 Department Cost Total 207,748 0 44,105 163,643 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 207,748 0 44,105 163,643 General Admin Distribution 0 0 0 Grand Total $207,748 $44,105 $163,643 not allocated Description ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 74 of 89 B. Incoming Costs - (Default Spread Salary%) Dept:7 110 TREAS-TAX COLLECTOR Department First Incoming Second Incoming WARRANT PROCESS UNALLOCAT ED 1 ADMIN BUILDING $376 $0 $80 $296 Subtotal - BUILDING USE ALLOWANC 376 0 80 296 2 SAFETY & WELLNESS 701 67 163 605 2 INSURANCE 179 17 42 155 Subtotal - 132 RISK MANAGEMENT 880 84 205 759 3 PERSONNEL SVCS 1,700 294 423 1,570 3 BUDGET 1,390 235 345 1,280 3 PURCHASING 564 96 140 519 Subtotal - 101 BOARD & CONSULT 3,654 625 908 3,370 4 PERSONNEL SVCS 3,040 340 718 2,662 Subtotal - 103 PERSONNEL 3,040 340 718 2,662 5 ACCTS PAYABLE 811 97 193 716 5 PAYROLL SVCS 2,383 314 572 2,124 5 ACCOUNTING SVCS 1,758 221 420 1,559 Subtotal - 105 AUDITOR-CONTROLLE 4,952 633 1,186 4,399 6 COMMO 404 43 95 352 6 POSTAGE/COPIES (513) 328 (39) (146) 6 AUDIT/COST PLAN 680 73 160 593 6 EDP 11,473 1,869 2,833 10,510 Subtotal - 107 CENTRAL SERVICES 12,044 2,313 3,048 11,309 7 WARRANT PROCESS 0 351 75 276 Subtotal - 110 TREAS-TAX COLLECTO 0 351 75 276 8 ADMIN BLDG 0 12,349 2,622 9,728 8 JANITORIAL SVCS 0 685 145 540 8 B&G SERVICES 0 1,619 344 1,275 Subtotal - 119 BUILDINGS & GROUND 0 14,654 3,111 11,543 Total Incoming 24,945 18,999 9,329 34,614 21.23% 78.77% C. Total Allocated $251,692 $53,434 $198,257 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 75 of 89 WARRANT PROCESS Allocations Dept:7 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 35 0.41% $205 $0 $205 $0 $205 3 101 BOARD & CONSULT 107 1.27% 626 0 626 0 626 4 103 PERSONNEL 94 1.11% 550 0 550 0 550 5 105 AUDITOR-CONTROLLER 65 0.77% 380 0 380 0 380 6 107 CENTRAL SERVICES 131 1.55% 766 0 766 0 766 7 110 TREAS-TAX COLLECTOR 60 0.71% 351 0 351 0 351 8 119 BUILDINGS & GROUND 330 3.91% 1,930 0 1,930 167 2,098 9 128 INSURANCE 2 0.02% 12 0 12 1 13 10 109 INFORMATION TECHNOLOGY 31 0.37% 181 0 181 16 197 11 104 COUNTY CLERK 60 0.71% 351 0 351 30 381 12 113 COUNTY ASSESSOR 45 0.53% 263 0 263 23 286 13 114 RECORDER 46 0.54% 269 0 269 23 292 14 116 ELECTIONS 36 0.43% 211 0 211 18 229 15 126 CHAMBER OF COMMERCE 2 0.02% 12 0 12 1 13 16 133 RETIREE BENEFITS 128 1.52% 749 0 749 65 814 17 134 SURVEYOR/ENGR 15 0.18% 88 0 88 8 95 18 138 GRAND JURY 3 0.04% 18 0 18 2 19 19 141 COUNTY COUNSEL 42 0.50% 246 0 246 21 267 21 146 DISTRICT ATTORNEY 176 2.08% 1,029 0 1,029 89 1,119 22 147 PUBLIC DEFENDER 12 0.14% 70 0 70 6 76 23 292 ANTI DRUG ABUSE 39 0.46% 228 0 228 20 248 24 149 COUNTY SHERIFF 377 4.46% 2,205 0 2,205 191 2,396 25 150 JAIL COSTS 2 0.02% 12 0 12 1 13 26 294 VICTIM WITNESS 99 1.17% 579 0 579 50 629 27 158 PROBATION DEPT 89 1.05% 521 0 521 45 566 29 160/164 EMERGENCY SVCS 10 0.12% 58 0 58 5 64 30 165 EAST ALPINE FIRE 242 2.87% 1,415 0 1,415 123 1,538 31 166 KIRKWOOD EMS 3 0.04% 18 0 18 2 19 32 168 BV EMS 7 0.08% 41 0 41 4 44 33 167 BUILDING DEPT 71 0.84% 415 0 415 36 451 34 170 AGRICULTURAL COMMISSION 1 0.01% 6 0 6 1 6 35 175 CDA 158 1.87% 924 0 924 80 1,004 36 176 PLANNING DEPT 25 0.30% 146 0 146 13 159 37 179 LOCAL AGENCY FORMATION 1 0.01% 6 0 6 1 6 39 185 SOLID WASTE 8 0.09% 47 0 47 4 51 40 186 WELFARE 448 5.30% 2,620 0 2,620 227 2,848 41 190 ONE STOP PROGRAM 151 1.79% 883 0 883 77 960 42 187 SOCIAL SERVICES ASSISTANCE 65 0.77% 380 0 380 33 413 44 193/194 COUNTY LIBRARY 151 1.79% 883 0 883 77 960 45 195/196 CO PARKS 36 0.43% 211 0 211 18 229 46 198 MUSEUM 40 0.47% 234 0 234 20 254 47 (120) HEALTH DEPT 348 4.12% 2,035 0 2,035 176 2,212 48 (121) MENTAL HEALTH 238 2.82% 1,392 0 1,392 121 1,513 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 76 of 89 WARRANT PROCESS Allocations Dept:7 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 (122) DRUGS & ALCOHOL 287 3.40% $1,679 $0 $1,679 $146 $1,824 50 (151) TOBACCO 176 2.08% 1,029 0 1,029 89 1,119 51 (219/220) ROAD DEPT 531 6.29% 3,106 0 3,106 269 3,375 52 214 PARKING/RECORDS MGMT 5 0.06% 29 0 29 3 32 53 (330) FISH & GAME 13 0.15% 76 0 76 7 83 54 (276) WATER SHED COORD 7 0.08% 41 0 41 4 44 55 (273) BT EMERGENCY PREP 232 2.75% 1,357 0 1,357 118 1,475 56 (240) AIRPORT 10 0.12% 58 0 58 5 64 57 (290) COPS GRANT 21 0.25% 123 0 123 11 133 58 (291) OTHER STATE GRANTS 40 0.47% 234 0 234 20 254 59 (295) LAW ENFORCEMENT AB443 42 0.50% 246 0 246 21 267 60 (310) MPUD 5 0.06% 29 0 29 3 32 61 221 CO ROAD IMPROVEMENT 23 0.27% 135 0 135 12 146 62 (340) CSA #1 34 0.40% 199 0 199 17 216 63 (361/370) CO TRANSIT 71 0.84% 415 0 415 36 451 64 (400'S) SCHOOLS 1,750 20.72% 10,236 0 10,236 887 11,123 65 115 COURT SERVICES 1 0.01% 6 0 6 1 6 66 215 STATE OES 10 0.12% 58 0 58 5 64 67 293 OHV GRANT FUND 5 0.06% 29 0 29 3 32 68 341 BV PUBLIC SAFTEY 77 0.91% 450 0 450 39 489 69 342 BV SW ASSESSMENT 1 0.01% 6 0 6 1 6 70 343 BV TRANSFER STATION 12 0.14% 70 0 70 6 76 71 (500) OTHER TRUST &AGENCY 403 4.77% 2,357 0 2,357 204 2,562 72 375 STPUD MITIGATION 2 0.02% 12 0 12 1 13 73 376 YOUTH OFFENDER BLOCK 18 0.21% 105 0 105 9 114 74 377 MENTAL HEALTH SVCS ACT 439 5.20% 2,568 0 2,568 223 2,790 75 260 CAPITAL OUTLAY 69 0.82% 404 0 404 35 439 76 201 DEBT SERVICE FUND 2 0.02% 12 0 12 1 13 77 261 HAWKINS PEAK 9 0.11% 53 0 53 5 57 80 267 LEVIATHAN PEAK 10 0.12% 58 0 58 5 64 81 297 FEDERAL ANTI-DRUG 5 0.06% 29 0 29 3 32 82 298 FEDERAL CAL-MMET 1 0.01% 6 0 6 1 6 83 299 DEA GRANTS 3 0.04% 18 0 18 2 19 84 271 GRANTS CLEARING 12 0.14% 70 0 70 6 76 85 272 SAMSHA GRANT 5 0.06% 29 0 29 3 32 86 274 HPP 9 0.11% 53 0 53 5 57 87 296 COPS(FEDERAL) 35 0.41% 205 0 205 18 222 88 300 EMPG 2 0.02% 12 0 12 1 13 89 311 ASSESSORS SPEC REV 22 0.26% 129 0 129 11 140 90 312 RECORDERS SPEC REV 7 0.08% 41 0 41 4 44 92 ALL OTHER 11 0.13% 64 0 64 6 70 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 77 of 89 WARRANT PROCESS Allocations Dept:7 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,446 100.00% 49,401 0 49,401 4,033 53,434 Direct Bills 0 0 Total $49,401 $53,434 Basis Units: NUMBER OF NON-PAYROLL Source: COUNTY WORKSHEET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 78 of 89 Allocation Summary Dept:7 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 2 132 RISK MANAGEMENT $205 $0 $205 3 101 BOARD & CONSULT 626 0 626 4 103 PERSONNEL 550 0 550 5 105 AUDITOR-CONTROLLER 380 0 380 6 107 CENTRAL SERVICES 766 0 766 7 110 TREAS-TAX COLLECTOR 351 0 351 8 119 BUILDINGS & GROUND 2,098 0 2,098 9 128 INSURANCE 13 0 13 10 109 INFORMATION TECHNOLOGY 197 0 197 11 104 COUNTY CLERK 381 0 381 12 113 COUNTY ASSESSOR 286 0 286 13 114 RECORDER 292 0 292 14 116 ELECTIONS 229 0 229 15 126 CHAMBER OF COMMERCE 13 0 13 16 133 RETIREE BENEFITS 814 0 814 17 134 SURVEYOR/ENGR 95 0 95 18 138 GRAND JURY 19 0 19 19 141 COUNTY COUNSEL 267 0 267 21 146 DISTRICT ATTORNEY 1,119 0 1,119 22 147 PUBLIC DEFENDER 76 0 76 23 292 ANTI DRUG ABUSE 248 0 248 24 149 COUNTY SHERIFF 2,396 0 2,396 25 150 JAIL COSTS 13 0 13 26 294 VICTIM WITNESS 629 0 629 27 158 PROBATION DEPT 566 0 566 29 160/164 EMERGENCY SVCS 64 0 64 30 165 EAST ALPINE FIRE 1,538 0 1,538 31 166 KIRKWOOD EMS 19 0 19 32 168 BV EMS 44 0 44 33 167 BUILDING DEPT 451 0 451 34 170 AGRICULTURAL COMMISSION 6 0 6 35 175 CDA 1,004 0 1,004 36 176 PLANNING DEPT 159 0 159 37 179 LOCAL AGENCY FORMATION 6 0 6 39 185 SOLID WASTE 51 0 51 40 186 WELFARE 2,848 0 2,848 41 190 ONE STOP PROGRAM 960 0 960 42 187 SOCIAL SERVICES ASSISTANCE 413 0 413 44 193/194 COUNTY LIBRARY 960 0 960 45 195/196 CO PARKS 229 0 229 46 198 MUSEUM 254 0 254 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 79 of 89 Allocation Summary Dept:7 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 47 (120) HEALTH DEPT $2,212 $0 $2,212 48 (121) MENTAL HEALTH 1,513 0 1,513 49 (122) DRUGS & ALCOHOL 1,824 0 1,824 50 (151) TOBACCO 1,119 0 1,119 51 (219/220) ROAD DEPT 3,375 0 3,375 52 214 PARKING/RECORDS MGMT 32 0 32 53 (330) FISH & GAME 83 0 83 54 (276) WATER SHED COORD 44 0 44 55 (273) BT EMERGENCY PREP 1,475 0 1,475 56 (240) AIRPORT 64 0 64 57 (290) COPS GRANT 133 0 133 58 (291) OTHER STATE GRANTS 254 0 254 59 (295) LAW ENFORCEMENT AB443 267 0 267 60 (310) MPUD 32 0 32 61 221 CO ROAD IMPROVEMENT 146 0 146 62 (340) CSA #1 216 0 216 63 (361/370) CO TRANSIT 451 0 451 64 (400'S) SCHOOLS 11,123 0 11,123 65 115 COURT SERVICES 6 0 6 66 215 STATE OES 64 0 64 67 293 OHV GRANT FUND 32 0 32 68 341 BV PUBLIC SAFTEY 489 0 489 69 342 BV SW ASSESSMENT 6 0 6 70 343 BV TRANSFER STATION 76 0 76 71 (500) OTHER TRUST &AGENCY 2,562 0 2,562 72 375 STPUD MITIGATION 13 0 13 73 376 YOUTH OFFENDER BLOCK 114 0 114 74 377 MENTAL HEALTH SVCS ACT 2,790 0 2,790 75 260 CAPITAL OUTLAY 439 0 439 76 201 DEBT SERVICE FUND 13 0 13 77 261 HAWKINS PEAK 57 0 57 80 267 LEVIATHAN PEAK 64 0 64 81 297 FEDERAL ANTI-DRUG 32 0 32 82 298 FEDERAL CAL-MMET 6 0 6 83 299 DEA GRANTS 19 0 19 84 271 GRANTS CLEARING 76 0 76 85 272 SAMSHA GRANT 32 0 32 86 274 HPP 57 0 57 87 296 COPS(FEDERAL) 222 0 222 88 300 EMPG 13 0 13 89 311 ASSESSORS SPEC REV 140 0 140 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 80 of 89 Allocation Summary Dept:7 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 90 312 RECORDERS SPEC REV $44 $0 $44 92 ALL OTHER 70 0 70 Total $53,434 $0 $53,434 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 81 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 82 of 89 A. Department Costs Dept:8 119 BUILDINGS & GROUND Amount General Admin COURTHOU SE LIBRARY ADMIN BLDG JANITORIAL SVCS B&G SERVICES UNALLOCAT ED Personnel Costs Salaries S1 81,675 0 17,064 28,817 35,795 0 0 0 Salary % Split .00% 20.89% 35.28% 43.83% .00% .00% .00% Benefits S 32,121 0 6,711 11,333 14,077 0 0 0 Subtotal - Personnel Costs 113,796 0 23,774 40,150 49,872 0 0 0 Services & Supplies Cost Maint Structures S 42,463 0 8,871 14,982 18,610 0 0 0 Road Admin Cost P 4,668 0 0 0 0 0 0 4,668 Janitorial Svcs P 42,964 0 0 0 0 42,964 0 0 Other Svcs & Supplies P 101,507 0 0 0 0 0 101,507 0 Utilities S 119,485 0 24,963 42,157 52,365 0 0 0 Subtotal - Services & Supplies 311,087 0 33,834 57,139 70,975 42,964 101,507 4,668 Department Cost Total 424,883 0 57,609 97,289 120,846 42,964 101,507 4,668 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 Total Costs After Adjustments 424,883 0 57,609 97,289 120,846 42,964 101,507 4,668 General Admin Distribution 0 0 0 0 0 0 0 Grand Total $424,883 $57,609 $97,289 $120,846 $42,964 $101,507 $4,668 not allocated Description ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 83 of 89 B. Incoming Costs - (Default Spread Salary%) Dept:8 119 BUILDINGS & GROUND Department First Incoming Second Incoming COURTHOU SE LIBRARY ADMIN BLDG JANITORIAL SVCS B&G SERVICES UNALLOCAT ED 2 SAFETY & WELLNESS $799 $76 $183 $309 $383 $0 $0 $0 2 INSURANCE 75 7 17 29 36 0 0 0 Subtotal - 132 RISK MANAGEMENT 874 83 200 338 420 0 0 0 3 PERSONNEL SVCS 1,938 335 475 802 996 0 0 0 3 BUDGET 2,852 483 697 1,177 1,462 0 0 0 3 PURCHASING 1,157 196 283 478 593 0 0 0 Subtotal - 101 BOARD & CONSULT 5,948 1,014 1,454 2,456 3,051 0 0 0 4 PERSONNEL SVCS 3,200 358 743 1,255 1,559 0 0 0 Subtotal - 103 PERSONNEL 3,200 358 743 1,255 1,559 0 0 0 5 ACCTS PAYABLE 4,461 536 1,044 1,763 2,190 0 0 0 5 PAYROLL SVCS 2,716 358 642 1,085 1,347 0 0 0 5 ACCOUNTING SVCS 3,608 454 849 1,433 1,780 0 0 0 Subtotal - 105 AUDITOR-CONTROLLE 10,785 1,348 2,535 4,281 5,317 0 0 0 6 COMMO 135 14 31 53 65 0 0 0 6 AUDIT/COST PLAN 1,396 150 323 546 678 0 0 0 Subtotal - 107 CENTRAL SERVICES 1,531 164 354 598 743 0 0 0 7 WARRANT PROCESS 1,930 167 438 740 919 0 0 0 Subtotal - 110 TREAS-TAX COLLECTO 1,930 167 438 740 919 0 0 0 Total Incoming 24,268 3,134 5,725 9,668 12,009 0 0 0 14.00% 23.65% 29.37% 9.50% 22.44% 1.03% C. Total Allocated $452,285 $63,334 $106,957 $132,856 $42,964 $101,507 $4,668 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 84 of 89 COURTHOUSE Allocations Dept:8 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 24 149 COUNTY SHERIFF 2,335 93.89% $58,848 $0 $58,848 $615 $59,463 27 158 PROBATION DEPT 152 6.11% 3,831 0 3,831 40 3,871 Subtotal 2,487 100.00% 62,679 0 62,679 655 63,334 Direct Bills 0 0 Total $62,679 $63,334 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 85 of 89 LIBRARY Allocations Dept:8 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 44 193/194 COUNTY LIBRARY 4,200 100.00% $105,851 $0 $105,851 $1,106 $106,957 Subtotal 4,200 100.00% 105,851 0 105,851 1,106 106,957 Direct Bills 0 0 Total $105,851 $106,957 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 86 of 89 ADMIN BLDG Allocations Dept:8 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,560 29.90% $39,316 $0 $39,316 $0 $39,316 4 103 PERSONNEL 200 3.83% 5,041 0 5,041 0 5,041 5 105 AUDITOR-CONTROLLER 590 11.31% 14,870 0 14,870 0 14,870 6 107 CENTRAL SERVICES 420 8.05% 10,585 0 10,585 0 10,585 7 110 TREAS-TAX COLLECTOR 490 9.39% 12,349 0 12,349 0 12,349 11 104 COUNTY CLERK 749 14.36% 18,877 0 18,877 526 19,402 12 113 COUNTY ASSESSOR 1,208 23.16% 30,445 0 30,445 848 31,293 Subtotal 5,217 100.00% 131,482 0 131,482 1,374 132,856 Direct Bills 0 0 Total $131,482 $132,856 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 87 of 89 JANITORIAL SVCS Allocations Dept:8 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,560 5.08% $2,182 $0 $2,182 $0 $2,182 4 103 PERSONNEL 200 0.65% 280 0 280 0 280 5 105 AUDITOR-CONTROLLER 590 1.92% 825 0 825 0 825 6 107 CENTRAL SERVICES 420 1.37% 587 0 587 0 587 7 110 TREAS-TAX COLLECTOR 490 1.60% 685 0 685 0 685 11 104 COUNTY CLERK 749 2.44% 1,047 0 1,047 0 1,047 12 113 COUNTY ASSESSOR 1,208 3.93% 1,689 0 1,689 0 1,689 21 146 DISTRICT ATTORNEY 750 2.44% 1,049 0 1,049 0 1,049 24 149 COUNTY SHERIFF 2,335 7.60% 3,266 0 3,266 0 3,266 27 158 PROBATION DEPT 152 0.49% 213 0 213 0 213 33 167 BUILDING DEPT 690 2.25% 965 0 965 0 965 36 176 PLANNING DEPT 338 1.10% 473 0 473 0 473 40 186 WELFARE 4,183 13.62% 5,850 0 5,850 0 5,850 44 193/194 COUNTY LIBRARY 4,200 13.67% 5,874 0 5,874 0 5,874 45 195/196 CO PARKS 4,210 13.70% 5,888 0 5,888 0 5,888 46 198 MUSEUM 4,097 13.34% 5,730 0 5,730 0 5,730 47 (120) HEALTH DEPT 1,863 6.06% 2,605 0 2,605 0 2,605 48 (121) MENTAL HEALTH 338 1.10% 473 0 473 0 473 49 (122) DRUGS & ALCOHOL 718 2.34% 1,004 0 1,004 0 1,004 51 (219/220) ROAD DEPT 1,630 5.31% 2,280 0 2,280 0 2,280 Subtotal 30,721 100.00% 42,964 0 42,964 0 42,964 Direct Bills 0 0 Total $42,964 $42,964 Basis Units: SQUARE FOOTAGE CLEANED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 88 of 89 B&G SERVICES Allocations Dept:8 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,560 5.08% $5,154 $0 $5,154 $0 $5,154 4 103 PERSONNEL 200 0.65% 661 0 661 0 661 5 105 AUDITOR-CONTROLLER 590 1.92% 1,949 0 1,949 0 1,949 6 107 CENTRAL SERVICES 420 1.37% 1,388 0 1,388 0 1,388 7 110 TREAS-TAX COLLECTOR 490 1.60% 1,619 0 1,619 0 1,619 11 104 COUNTY CLERK 749 2.44% 2,475 0 2,475 0 2,475 12 113 COUNTY ASSESSOR 1,208 3.93% 3,991 0 3,991 0 3,991 21 146 DISTRICT ATTORNEY 750 2.44% 2,478 0 2,478 0 2,478 24 149 COUNTY SHERIFF 2,335 7.60% 7,715 0 7,715 0 7,715 27 158 PROBATION DEPT 152 0.49% 502 0 502 0 502 33 167 BUILDING DEPT 690 2.25% 2,280 0 2,280 0 2,280 36 176 PLANNING DEPT 338 1.10% 1,117 0 1,117 0 1,117 40 186 WELFARE 4,183 13.62% 13,821 0 13,821 0 13,821 44 193/194 COUNTY LIBRARY 4,200 13.67% 13,877 0 13,877 0 13,877 45 195/196 CO PARKS 4,210 13.70% 13,910 0 13,910 0 13,910 46 198 MUSEUM 4,097 13.34% 13,537 0 13,537 0 13,537 47 (120) HEALTH DEPT 1,863 6.06% 6,156 0 6,156 0 6,156 48 (121) MENTAL HEALTH 338 1.10% 1,117 0 1,117 0 1,117 49 (122) DRUGS & ALCOHOL 718 2.34% 2,372 0 2,372 0 2,372 51 (219/220) ROAD DEPT 1,630 5.31% 5,386 0 5,386 0 5,386 Subtotal 30,721 100.00% 101,507 0 101,507 0 101,507 Direct Bills 0 0 Total $101,507 $101,507 Basis Units: TOTAL SQUARE FOOTAGE OCCUPIED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2012-2013 Actuals for Use in FY 2014-2015 FY 2013 3/25/2014 MGT of America, Inc. Page 89 of 89 Allocation Summary Dept:8 119 BUILDINGS & GROUND Department COURTHOU SE LIBRARY ADMIN BLDG JANITORIAL SVCS B&G SERVICES UNALLOCAT ED Total 3 101 BOARD & CONSULT $0 $0 $39,316 $2,182 $5,154 $0 $46,652 4 103 PERSONNEL 0 0 5,041 280 661 0 5,981 5 105 AUDITOR-CONTROLLER 0 0 14,870 825 1,949 0 17,644 6 107 CENTRAL SERVICES 0 0 10,585 587 1,388 0 12,560 7 110 TREAS-TAX COLLECTOR 0 0 12,349 685 1,619 0 14,654 11 104 COUNTY CLERK 0 0 19,402 1,047 2,475 0 22,925 12 113 COUNTY ASSESSOR 0 0 31,293 1,689 3,991 0 36,973 21 146 DISTRICT ATTORNEY 0 0 0 1,049 2,478 0 3,527 24 149 COUNTY SHERIFF 59,463 0 0 3,266 7,715 0 70,444 27 158 PROBATION DEPT 3,871 0 0 213 502 0 4,586 33 167 BUILDING DEPT 0 0 0 965 2,280 0 3,245 36 176 PLANNING DEPT 0 0 0 473 1,117 0 1,590 40 186 WELFARE 0 0 0 5,850 13,821 0 19,671 44 193/194 COUNTY LIBRARY 0 106,957 0 5,874 13,877 0 126,708 45 195/196 CO PARKS 0 0 0 5,888 13,910 0 19,798 46 198 MUSEUM 0 0 0 5,730 13,537 0 19,267 47 (120) HEALTH DEPT 0 0 0 2,605 6,156 0 8,761 48 (121) MENTAL HEALTH 0 0 0 473 1,117 0 1,590 49 (122) DRUGS & ALCOHOL 0 0 0 1,004 2,372 0 3,377 51 (219/220) ROAD DEPT 0 0 0 2,280 5,386 0 7,665 Total $63,334 $106,957 $132,856 $42,964 $101,507 $0 $447,617