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COUNTY OF ALPINE, CALIFORNIA OMB A-87 COST ALLOCATION PLAN Fiscal Year 2013/2014 For Use in Fiscal Year 2015/2016 Prepared by: ---PAGE BREAK--- CERTIFICATE OF COST ALLOCATION PLAN This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: All costs included in this proposal dated March 2, 2015 to establish cost allocations or billings for July 1, 2013 through June 30, 2014 are allowable in accordance with the requirements of OMB Circular A-87, "Cost Principles for State and Local Governments" and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. All costs included in this proposal are properly allocable to federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated, in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. I declare that the foregoing is true and correct: Government Unit: County of Alpine Signature: Name of Official: Carol McElroy Title: Auditor-Controller Date of Execution: ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Table of Contents Table of Contents Table of Contents Table of Contents Schedule Description Schedule Description Schedule Description Schedule Description Allocation Basis Units Allocation Basis Units Allocation Basis Units Allocation Basis Units Allocation Basis Source Allocation Basis Source Allocation Basis Source Allocation Basis Source Page # Page # Page # Page # Table of Contents Table of Contents Table of Contents Table of Contents 1 Summary Schedule Summary Schedule Summary Schedule Summary Schedule 3 Carry Forward Schedule Carry Forward Schedule Carry Forward Schedule Carry Forward Schedule 13 BUILDING USE ALLOWANCE BUILDING USE ALLOWANCE BUILDING USE ALLOWANCE BUILDING USE ALLOWANCE 16 1 Department Costs 17 1 Incoming Costs 18 1 COURTHOUSE SQUARE FOOTAGE AUDITOR 19 1 LIBRARY DIRECT DIRECT 20 1 ADMIN BUILDING SQUARE FOOTAGE COUNTY 21 1 BV COMM SVCS SQUARE FOOTAGE COUNTY 22 1 SOCIAL SVCS SQUARE FOOTAGE RENTAL RATE 23 1 PUB HEALTH SQUARE FOOTAGE RENTAL RATE 24 1 Allocation Summary 25 132 RISK MANAGEMENT 132 RISK MANAGEMENT 132 RISK MANAGEMENT 132 RISK MANAGEMENT 26 2 Department Costs 27 2 Incoming Costs 28 2 SAFETY & WELLNESS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 29 2 INSURANCE WORKERS' COMP CHARGES AUDITOR'S OFFICE 30 2 Allocation Summary 31 101 BOARD & CONSULT 101 BOARD & CONSULT 101 BOARD & CONSULT 101 BOARD & CONSULT 32 3 Department Costs 33 3 Incoming Costs 34 3 PERSONNEL SVCS PAYROLL WARRANTS AUDITOR'S 35 3 BUDGET RELATIVE BUDGET SIZE COUNTY BUDGET 36 3 PURCHASING RELATIVE BUDGET SIZE COUNTY BUDGET 39 3 Allocation Summary 42 103 PERSONNEL 103 PERSONNEL 103 PERSONNEL 103 PERSONNEL 44 4 Department Costs 45 4 Incoming Costs 46 4 PERSONNEL SVCS NUMBER OF FTE POSITION ALLOCATION LIST 47 4 Allocation Summary 48 105 AUDITOR-CONTROLLER 105 AUDITOR-CONTROLLER 105 AUDITOR-CONTROLLER 105 AUDITOR-CONTROLLER 49 5 Department Costs 50 5 Incoming Costs 51 5 ACCTS PAYABLE NUMBER OF WARRANTS PROCESSED AUDITOR'S OFFICE 52 MGT of America, Inc. Page 1 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 5 PAYROLL SVCS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 55 5 ACCOUNTING SVCS RELATIVE BUDGET SIZE COUNTY BUDGET 56 5 Allocation Summary 59 107 CENTRAL SERVICES 107 CENTRAL SERVICES 107 CENTRAL SERVICES 107 CENTRAL SERVICES 62 6 Department Costs 63 6 Incoming Costs 64 6 COMMO NUMBER OF PHONES AUDITOR'S OFFICE 65 6 POSTAGE/COPIES COSTS ABATED AUDITOR'S OFFICE 66 6 AUDIT/COST PLAN RELATIVE BUDGET SIZE COUNTY BUDGET 67 6 EDP PERCENT OF USAGE EDP WORKSHEET 70 6 Allocation Summary 71 110 TREAS-TAX COLLECTOR 110 TREAS-TAX COLLECTOR 110 TREAS-TAX COLLECTOR 110 TREAS-TAX COLLECTOR 73 7 Department Costs 74 7 Incoming Costs 75 7 WARRANT PROCESS NUMBER OF NON-PAYROLL COUNTY WORKSHEET 76 7 Allocation Summary 79 119 BUILDINGS & GROUND 119 BUILDINGS & GROUND 119 BUILDINGS & GROUND 119 BUILDINGS & GROUND 82 8 Department Costs 83 8 Incoming Costs 84 8 COURTHOUSE SQUARE FOOTAGE COUNTY RECORDS 85 8 LIBRARY SQUARE FOOTAGE COUNTY RECORDS 86 8 ADMIN BLDG SQUARE FOOTAGE COUNTY RECORDS 87 8 JANITORIAL SVCS SQUARE FOOTAGE CLEANED AUDITOR'S OFFICE 88 8 B&G SERVICES TOTAL SQUARE FOOTAGE OCCUPIED AUDITOR'S OFFICE 89 8 Allocation Summary 90 MGT of America, Inc. Page 2 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department 128 128 128 128 INSURANCE INSURANCE INSURANCE INSURANCE 109 109 109 109 INFORMATI INFORMATI INFORMATI INFORMATI ON ON ON ON TECHNOLO TECHNOLO TECHNOLO TECHNOLO 104 104 104 104 COUNTY COUNTY COUNTY COUNTY CLERK CLERK CLERK CLERK 113 113 113 113 COUNTY COUNTY COUNTY COUNTY ASSESSOR ASSESSOR ASSESSOR ASSESSOR 114 114 114 114 RECORDER RECORDER RECORDER RECORDER 116 116 116 116 ELECTIONS ELECTIONS ELECTIONS ELECTIONS 126 126 126 126 CHAMBER CHAMBER CHAMBER CHAMBER OF OF OF OF COMMERCE COMMERCE COMMERCE COMMERCE 133 133 133 133 RETIREE RETIREE RETIREE RETIREE BENEFITS BENEFITS BENEFITS BENEFITS 134 134 134 134 SURVEYOR/ SURVEYOR/ SURVEYOR/ SURVEYOR/ ENGR ENGR ENGR ENGR 138 GRAND 138 GRAND 138 GRAND 138 GRAND JURY JURY JURY JURY 1 BUILDING USE ALLOWANCE $0 $0 $575 $927 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 509 678 393 0 0 0 0 468 3 101 BOARD & CONSULT 1 69 273 376 171 14 46 276 6 4 4 103 PERSONNEL 0 0 2,142 2,945 910 0 0 0 0 0 5 105 AUDITOR-CONTROLLER 38 1,189 4,530 5,871 3,171 662 603 5,040 215 80 6 107 CENTRAL SERVICES 3 294 1,381 10,497 527 (390) 199 1,184 25 18 7 110 TREAS-TAX COLLECTOR 11 142 295 238 244 193 17 670 57 11 8 119 BUILDINGS & GROUND 0 0 24,149 38,948 0 0 0 0 0 0 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 53 1,693 33,853 60,481 5,416 479 866 7,170 303 582 Less: Prior Year Allocations 0 1,885 30,695 64,186 0 4,971 548 6,434 295 660 Carry-Forward 0 (192) 3,158 (3,705) 0 (4,492) 318 736 8 (78) Proposed Costs Proposed Costs Proposed Costs Proposed Costs $53 $1,502 $37,011 $56,777 $5,416 $(4,014) $1,184 $7,905 $311 $505 MGT of America, Inc. Page 3 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department 141 141 141 141 COUNTY COUNTY COUNTY COUNTY COUNSEL COUNSEL COUNSEL COUNSEL 145 GRANT 145 GRANT 145 GRANT 145 GRANT VERTICAL VERTICAL VERTICAL VERTICAL PROSECUTI PROSECUTI PROSECUTI PROSECUTI ON ON ON ON 146 146 146 146 DISTRICT DISTRICT DISTRICT DISTRICT ATTORNEY ATTORNEY ATTORNEY ATTORNEY 147 PUBLIC 147 PUBLIC 147 PUBLIC 147 PUBLIC DEFENDER DEFENDER DEFENDER DEFENDER 292 ANTI 292 ANTI 292 ANTI 292 ANTI DRUG DRUG DRUG DRUG ABUSE ABUSE ABUSE ABUSE 149 149 149 149 COUNTY COUNTY COUNTY COUNTY SHERIFF SHERIFF SHERIFF SHERIFF 150 JAIL 150 JAIL 150 JAIL 150 JAIL COSTS COSTS COSTS COSTS 294 VICTIM 294 VICTIM 294 VICTIM 294 VICTIM WITNESS WITNESS WITNESS WITNESS 158 158 158 158 PROBATION PROBATION PROBATION PROBATION DEPT DEPT DEPT DEPT 159/163 159/163 159/163 159/163 FIRE FIRE FIRE FIRE 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $620 $0 $0 $40 $0 2 132 RISK MANAGEMENT 0 0 590 0 0 15,785 0 386 206 639 3 101 BOARD & CONSULT 143 0 320 29 0 3,032 21 136 120 23 4 103 PERSONNEL 0 0 2,731 0 0 19,276 0 482 514 0 5 105 AUDITOR-CONTROLLER 2,172 0 6,650 553 0 45,620 315 3,029 2,914 945 6 107 CENTRAL SERVICES 1,035 0 1,944 124 0 16,206 92 145 1,118 1,363 7 110 TREAS-TAX COLLECTOR 176 0 834 79 0 1,998 23 352 477 261 8 119 BUILDINGS & GROUND 0 0 4,544 0 0 74,613 0 0 4,857 0 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 3,526 0 17,612 786 0 177,150 451 4,529 10,247 3,231 Less: Prior Year Allocations 5,093 273 21,176 913 5,354 111,416 0 6,392 11,283 1,480 Carry-Forward (1,567) (273) (3,564) (127) (5,354) 65,734 0 (1,863) (1,036) 1,751 Proposed Costs Proposed Costs Proposed Costs Proposed Costs $1,959 $(273) $14,048 $659 $(5,354) $242,884 $451 $2,667 $9,211 $4,981 MGT of America, Inc. Page 4 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department 160/164 160/164 160/164 160/164 EMERGENC EMERGENC EMERGENC EMERGENC Y SVCS Y SVCS Y SVCS Y SVCS 165 EAST 165 EAST 165 EAST 165 EAST ALPINE ALPINE ALPINE ALPINE FIRE FIRE FIRE FIRE 166 166 166 166 KIRKWOOD KIRKWOOD KIRKWOOD KIRKWOOD EMS EMS EMS EMS 168 BV EMS 168 BV EMS 168 BV EMS 168 BV EMS 167 167 167 167 BUILDING BUILDING BUILDING BUILDING DEPT DEPT DEPT DEPT 170 170 170 170 AGRICULTU AGRICULTU AGRICULTU AGRICULTU RAL RAL RAL RAL COMMISSIO COMMISSIO COMMISSIO COMMISSIO 175 CDA 175 CDA 175 CDA 175 CDA 176 176 176 176 PLANNING PLANNING PLANNING PLANNING DEPT DEPT DEPT DEPT 179 LOCAL 179 LOCAL 179 LOCAL 179 LOCAL AGENCY AGENCY AGENCY AGENCY FORMATION FORMATION FORMATION FORMATION 182 LOCAL 182 LOCAL 182 LOCAL 182 LOCAL HEALTH HEALTH HEALTH HEALTH DEPT DEPT DEPT DEPT 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 2,359 0 226 631 0 904 1,143 0 0 3 101 BOARD & CONSULT 66 214 2 61 282 11 546 392 1 17 4 103 PERSONNEL 0 514 0 0 1,071 0 4,283 1,071 0 0 5 105 AUDITOR-CONTROLLER 966 5,787 55 1,122 5,068 143 9,743 6,447 22 204 6 107 CENTRAL SERVICES 282 697 9 42 1,350 46 3,453 788 3 73 7 110 TREAS-TAX COLLECTOR 68 1,158 11 57 346 6 857 102 6 0 8 119 BUILDINGS & GROUND 0 0 0 0 4,180 0 0 2,048 0 0 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 1,382 10,728 78 1,507 12,929 204 19,786 11,991 30 293 Less: Prior Year Allocations 3,044 13,393 124 2,925 13,111 137 21,668 17,865 5,430 154 Carry-Forward (1,662) (2,665) (46) (1,418) (182) 67 (1,882) (5,874) (5,400) 139 Proposed Costs Proposed Costs Proposed Costs Proposed Costs $(279) $8,064 $32 $90 $12,747 $272 $17,904 $6,117 $(5,369) $433 MGT of America, Inc. Page 5 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department 185 SOLID 185 SOLID 185 SOLID 185 SOLID WASTE WASTE WASTE WASTE 186 186 186 186 WELFARE WELFARE WELFARE WELFARE 190 ONE 190 ONE 190 ONE 190 ONE STOP STOP STOP STOP PROGRAM PROGRAM PROGRAM PROGRAM 187 SOCIAL 187 SOCIAL 187 SOCIAL 187 SOCIAL SERVICES SERVICES SERVICES SERVICES ASSISTANC ASSISTANC ASSISTANC ASSISTANC E 188 188 188 188 GENERAL GENERAL GENERAL GENERAL RELIEF RELIEF RELIEF RELIEF 193/194 193/194 193/194 193/194 COUNTY COUNTY COUNTY COUNTY LIBRARY LIBRARY LIBRARY LIBRARY 195/196 CO 195/196 CO 195/196 CO 195/196 CO PARKS PARKS PARKS PARKS 198 198 198 198 MUSEUM MUSEUM MUSEUM MUSEUM (120) (120) (120) (120) HEALTH HEALTH HEALTH HEALTH DEPT DEPT DEPT DEPT (121) (121) (121) (121) MENTAL MENTAL MENTAL MENTAL HEALTH HEALTH HEALTH HEALTH 1 BUILDING USE ALLOWANCE $0 $34,758 $0 $0 $0 $940 $0 $0 $8,642 $883 2 132 RISK MANAGEMENT 0 2,984 183 0 0 822 0 410 1,948 1,139 3 101 BOARD & CONSULT 10 1,338 99 46 0 377 0 128 924 524 4 103 PERSONNEL 0 7,710 750 0 0 3,213 0 653 4,123 1,178 5 105 AUDITOR-CONTROLLER 461 24,878 4,497 1,224 18 7,458 58 2,605 17,564 12,992 6 107 CENTRAL SERVICES 45 7,276 587 197 1 2,297 0 952 5,034 1,351 7 110 TREAS-TAX COLLECTOR 131 2,486 1,192 261 6 783 23 227 1,657 2,026 8 119 BUILDINGS & GROUND 0 25,341 0 0 0 134,208 25,505 24,820 11,286 2,048 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 646 106,771 7,308 1,728 25 150,098 25,586 29,795 51,177 22,140 Less: Prior Year Allocations 1,508 126,527 0 3,864 0 91,628 33,359 36,852 54,886 26,979 Carry-Forward (862) (19,756) 0 (2,136) 0 58,470 (7,773) (7,057) (3,709) (4,839) Proposed Costs Proposed Costs Proposed Costs Proposed Costs $(216) $87,016 $7,308 $(408) $25 $208,567 $17,813 $22,738 $47,468 $17,301 MGT of America, Inc. Page 6 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department (122) (122) (122) (122) DRUGS & DRUGS & DRUGS & DRUGS & ALCOHOL ALCOHOL ALCOHOL ALCOHOL (151) (151) (151) (151) TOBACCO TOBACCO TOBACCO TOBACCO (219/220) (219/220) (219/220) (219/220) ROAD DEPT ROAD DEPT ROAD DEPT ROAD DEPT 214 214 214 214 PARKING/R PARKING/R PARKING/R PARKING/R ECORDS ECORDS ECORDS ECORDS MGMT MGMT MGMT MGMT (330) FISH & (330) FISH & (330) FISH & (330) FISH & GAME GAME GAME GAME (276) (276) (276) (276) WATER WATER WATER WATER SHED SHED SHED SHED COORD COORD COORD COORD (273) BT (273) BT (273) BT (273) BT EMERGENC EMERGENC EMERGENC EMERGENC Y PREP Y PREP Y PREP Y PREP (240) (240) (240) (240) AIRPORT AIRPORT AIRPORT AIRPORT (290) COPS (290) COPS (290) COPS (290) COPS GRANT GRANT GRANT GRANT (291) (291) (291) (291) OTHER OTHER OTHER OTHER STATE STATE STATE STATE GRANTS GRANTS GRANTS GRANTS 1 BUILDING USE ALLOWANCE $3,538 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 1,023 1,188 2,233 15 0 0 0 0 0 0 3 101 BOARD & CONSULT 567 106 1,444 9 42 0 53 1 0 0 4 103 PERSONNEL 1,285 803 8,032 0 0 0 0 0 0 0 5 105 AUDITOR-CONTROLLER 13,014 3,444 26,219 247 706 15 3,886 59 0 0 6 107 CENTRAL SERVICES 2,182 683 6,216 17 179 0 188 6 0 0 7 110 TREAS-TAX COLLECTOR 1,907 778 2,725 45 79 6 1,266 17 0 0 8 119 BUILDINGS & GROUND 4,350 0 9,875 0 0 0 0 0 0 0 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 27,867 7,001 56,742 333 1,007 20 5,392 83 0 0 Less: Prior Year Allocations 30,056 14,827 67,772 2,722 819 1,648 19,044 113 2,774 4,097 Carry-Forward (2,189) (7,826) (11,030) (2,389) 188 (1,628) (13,652) (30) (2,774) (4,097) Proposed Costs Proposed Costs Proposed Costs Proposed Costs $25,677 $(824) $45,712 $(2,055) $1,194 $(1,608) $(8,259) $53 $(2,774) $(4,097) MGT of America, Inc. Page 7 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department (295) LAW (295) LAW (295) LAW (295) LAW ENFORCEM ENFORCEM ENFORCEM ENFORCEM ENT AB443 ENT AB443 ENT AB443 ENT AB443 (310) MPUD (310) MPUD (310) MPUD (310) MPUD 221 CO 221 CO 221 CO 221 CO ROAD ROAD ROAD ROAD IMPROVEM IMPROVEM IMPROVEM IMPROVEM ENT ENT ENT ENT (340) CSA #1 (340) CSA #1 (340) CSA #1 (340) CSA #1 (361/370) CO (361/370) CO (361/370) CO (361/370) CO TRANSIT TRANSIT TRANSIT TRANSIT (400'S) (400'S) (400'S) (400'S) SCHOOLS SCHOOLS SCHOOLS SCHOOLS 115 COURT 115 COURT 115 COURT 115 COURT SERVICES SERVICES SERVICES SERVICES 215 STATE 215 STATE 215 STATE 215 STATE OES OES OES OES 293 OHV 293 OHV 293 OHV 293 OHV GRANT GRANT GRANT GRANT FUND FUND FUND FUND 341 BV 341 BV 341 BV 341 BV PUBLIC PUBLIC PUBLIC PUBLIC SAFTEY SAFTEY SAFTEY SAFTEY 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 943 0 0 0 205 879 0 0 0 254 3 101 BOARD & CONSULT 25 0 59 95 227 245 22 0 0 89 4 103 PERSONNEL 0 0 0 0 621 0 0 0 0 535 5 105 AUDITOR-CONTROLLER 347 15 1,080 1,653 3,920 30,232 280 0 0 1,371 6 107 CENTRAL SERVICES 108 0 255 408 1,175 0 95 0 0 161 7 110 TREAS-TAX COLLECTOR 17 6 142 199 369 10,177 6 0 0 23 8 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 1,440 20 1,536 2,355 6,517 41,533 403 0 0 2,433 Less: Prior Year Allocations 17,365 4,462 1,578 2,313 6,839 67,673 0 9,262 2,792 14,135 Carry-Forward (15,925) (4,442) (42) 42 (322) (26,140) 0 (9,262) (2,792) (11,702) Proposed Costs Proposed Costs Proposed Costs Proposed Costs $(14,485) $(4,422) $1,495 $2,396 $6,195 $15,394 $403 $(9,262) $(2,792) $(9,269) MGT of America, Inc. Page 8 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department 342 BV SW 342 BV SW 342 BV SW 342 BV SW ASSESSME ASSESSME ASSESSME ASSESSME NT NT NT NT 343 BV 343 BV 343 BV 343 BV TRANSFER TRANSFER TRANSFER TRANSFER STATION STATION STATION STATION (500) (500) (500) (500) OTHER OTHER OTHER OTHER TRUST TRUST TRUST TRUST &AGENCY &AGENCY &AGENCY &AGENCY 375 STPUD 375 STPUD 375 STPUD 375 STPUD MITIGATION MITIGATION MITIGATION MITIGATION 376 YOUTH 376 YOUTH 376 YOUTH 376 YOUTH OFFENDER OFFENDER OFFENDER OFFENDER BLOCK BLOCK BLOCK BLOCK 377 MENTAL 377 MENTAL 377 MENTAL 377 MENTAL HEALTH HEALTH HEALTH HEALTH SVCS ACT SVCS ACT SVCS ACT SVCS ACT 260 260 260 260 CAPITAL CAPITAL CAPITAL CAPITAL OUTLAY OUTLAY OUTLAY OUTLAY 201 DEBT 201 DEBT 201 DEBT 201 DEBT SERVICE SERVICE SERVICE SERVICE FUND FUND FUND FUND 261 261 261 261 HAWKINS HAWKINS HAWKINS HAWKINS PEAK PEAK PEAK PEAK 262 PER 262 PER 262 PER 262 PER CAPITA CAPITA CAPITA CAPITA GRANT GRANT GRANT GRANT 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 1,798 0 0 0 0 3 101 BOARD & CONSULT 33 26 0 0 71 1,180 0 87 0 0 4 103 PERSONNEL 0 0 0 0 0 6,104 0 0 0 0 5 105 AUDITOR-CONTROLLER 410 469 5,505 0 1,147 23,716 73 1,076 218 0 6 107 CENTRAL SERVICES 141 110 0 3,248 305 3,053 0 373 0 0 7 110 TREAS-TAX COLLECTOR 6 62 2,146 0 114 2,889 28 11 85 0 8 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 590 667 7,651 3,248 1,637 38,740 101 1,547 304 0 Less: Prior Year Allocations 0 0 28,740 614 1,671 27,756 5,604 0 21,960 0 Carry-Forward 0 0 (21,089) 2,634 (34) 10,984 (5,503) 0 (21,656) 0 Proposed Costs Proposed Costs Proposed Costs Proposed Costs $590 $667 $(13,439) $5,881 $1,603 $49,725 $(5,402) $1,547 $(21,353) $0 MGT of America, Inc. Page 9 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department 263 263 263 263 MARKLEEVI MARKLEEVI MARKLEEVI MARKLEEVI LLE LLE LLE LLE PIPELINE PIPELINE PIPELINE PIPELINE 267 267 267 267 LEVIATHAN LEVIATHAN LEVIATHAN LEVIATHAN PEAK PEAK PEAK PEAK 297 297 297 297 FEDERAL FEDERAL FEDERAL FEDERAL ANTI-DRUG ANTI-DRUG ANTI-DRUG ANTI-DRUG 298 298 298 298 FEDERAL FEDERAL FEDERAL FEDERAL CAL-MMET CAL-MMET CAL-MMET CAL-MMET 299 DEA 299 DEA 299 DEA 299 DEA GRANTS GRANTS GRANTS GRANTS 271 271 271 271 GRANTS GRANTS GRANTS GRANTS CLEARING CLEARING CLEARING CLEARING 272 272 272 272 SAMSHA SAMSHA SAMSHA SAMSHA GRANT GRANT GRANT GRANT 274 HPP 274 HPP 274 HPP 274 HPP 296 296 296 296 COPS(FEDE COPS(FEDE COPS(FEDE COPS(FEDE RAL) RAL) RAL) RAL) 300 EMPG 300 EMPG 300 EMPG 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 0 0 3 101 BOARD & CONSULT 0 0 0 0 0 158 9 42 0 0 4 103 PERSONNEL 0 0 0 0 0 0 0 0 0 0 5 105 AUDITOR-CONTROLLER 0 73 0 0 0 2,206 176 599 0 0 6 107 CENTRAL SERVICES 0 0 0 0 0 677 37 182 0 0 7 110 TREAS-TAX COLLECTOR 0 28 0 0 0 119 28 34 0 0 8 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 0 101 0 0 0 3,159 249 858 0 0 Less: Prior Year Allocations 5,177 3,108 2,684 1,648 0 2,608 276 3,148 4,087 0 Carry-Forward (5,177) (3,007) (2,684) (1,648) 0 551 (27) (2,290) (4,087) 0 Proposed Costs Proposed Costs Proposed Costs Proposed Costs $(5,177) $(2,906) $(2,684) $(1,648) $0 $3,711 $222 $(1,433) $(4,087) $0 MGT of America, Inc. Page 10 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department 311 311 311 311 ASSESSOR ASSESSOR ASSESSOR ASSESSOR S SPEC REV S SPEC REV S SPEC REV S SPEC REV 312 312 312 312 RECORDER RECORDER RECORDER RECORDER S SPEC REV S SPEC REV S SPEC REV S SPEC REV 379 SAFER 379 SAFER 379 SAFER 379 SAFER GRANT GRANT GRANT GRANT 397 TITLE III 397 TITLE III 397 TITLE III 397 TITLE III FIRE FIRE FIRE FIRE SAFETY SAFETY SAFETY SAFETY 399 399 399 399 TOBACCO TOBACCO TOBACCO TOBACCO SETTLEMEN SETTLEMEN SETTLEMEN SETTLEMEN T 515 AB233 515 AB233 515 AB233 515 AB233 COURT COURT COURT COURT DISTRIBUTI DISTRIBUTI DISTRIBUTI DISTRIBUTI ON ON ON ON 517 MENTAL 517 MENTAL 517 MENTAL 517 MENTAL HEALTH HEALTH HEALTH HEALTH 519 PH 519 PH 519 PH 519 PH REALIGNME REALIGNME REALIGNME REALIGNME NT NT NT NT 522 SS 522 SS 522 SS 522 SS REALIGNME REALIGNME REALIGNME REALIGNME NT NT NT NT 523 LOCAL 523 LOCAL 523 LOCAL 523 LOCAL REV FUND REV FUND REV FUND REV FUND 2011 H 2011 H 2011 H 2011 H 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 0 0 3 101 BOARD & CONSULT 5 5 0 10 2 46 0 0 0 0 4 103 PERSONNEL 0 0 0 0 0 0 0 0 0 0 5 105 AUDITOR-CONTROLLER 377 129 0 197 33 659 0 0 0 0 6 107 CENTRAL SERVICES 20 20 0 44 7 199 0 0 0 0 7 110 TREAS-TAX COLLECTOR 125 28 0 28 6 40 0 0 0 0 8 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 526 181 0 279 47 944 0 0 0 0 Less: Prior Year Allocations 1,031 229 0 0 0 0 0 0 0 0 Carry-Forward (505) (48) 0 0 0 0 0 0 0 0 Proposed Costs Proposed Costs Proposed Costs Proposed Costs $21 $134 $0 $279 $47 $944 $0 $0 $0 $0 MGT of America, Inc. Page 11 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Summary Schedule Summary Schedule Summary Schedule Summary Schedule Department Department Department Department 524 LOCAL 524 LOCAL 524 LOCAL 524 LOCAL REV FUND REV FUND REV FUND REV FUND 2011 P 2011 P 2011 P 2011 P 525 CC 525 CC 525 CC 525 CC PERF PERF PERF PERF INCENTIVES INCENTIVES INCENTIVES INCENTIVES FU FU FU FU 595 595 595 595 TRANSPOR TRANSPOR TRANSPOR TRANSPOR TATION - TATION - TATION - TATION - LTF LTF LTF LTF 596 STATE 596 STATE 596 STATE 596 STATE TRANSIT TRANSIT TRANSIT TRANSIT ASST.(S ASST.(S ASST.(S ASST.(S 264 264 264 264 FACILITY FACILITY FACILITY FACILITY MASTER MASTER MASTER MASTER PLAN PLAN PLAN PLAN 202 150TH 202 150TH 202 150TH 202 150TH ANNIVERSA ANNIVERSA ANNIVERSA ANNIVERSA RY ADH RY ADH RY ADH RY ADH 152 152 152 152 SHERIFF SHERIFF SHERIFF SHERIFF GRANTS GRANTS GRANTS GRANTS ALL OTHER ALL OTHER ALL OTHER ALL OTHER 2nd 2nd 2nd 2nd Allocation Allocation Allocation Allocation Orphans Orphans Orphans Orphans Total Total Total Total 1 BUILDING USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $50,922 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 0 0 40,941 3 101 BOARD & CONSULT 1 7 157 12 0 1 47 0 0 14,977 4 103 PERSONNEL 0 0 0 0 0 0 0 0 0 70,945 5 105 AUDITOR-CONTROLLER 51 129 1,892 140 1,762 52 810 335 0 313,629 6 107 CENTRAL SERVICES 3 31 674 50 0 3 200 0 0 81,292 7 110 TREAS-TAX COLLECTOR 17 17 0 0 687 17 96 131 0 41,987 8 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 390,771 Total Current Allocations Total Current Allocations Total Current Allocations Total Current Allocations 71 184 2,724 201 2,449 73 1,154 466 0 1,005,465 Less: Prior Year Allocations 0 0 0 0 0 0 0 7,544 0 1,114,684 Carry-Forward 0 0 0 0 0 0 0 (7,078) 0 (133,804) Proposed Costs Proposed Costs Proposed Costs Proposed Costs $71 $184 $2,724 $201 $2,449 $73 $1,154 $(6,613) $0 $871,661 MGT of America, Inc. Page 12 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Carry Forward Schedule Carry Forward Schedule Carry Forward Schedule Carry Forward Schedule Department Department Department Department Current Current Current Current Allocation Allocation Allocation Allocation Prior Year Prior Year Prior Year Prior Year Allocation Allocation Allocation Allocation Carry- Carry- Carry- Carry- Forward Forward Forward Forward Adjustments Adjustments Adjustments Adjustments Proposed Proposed Proposed Proposed Cost Cost Cost Cost 9 128 INSURANCE 53 0 0 0 53 10 109 INFORMATION TECHNOLOGY 1,693 1,885 (192) 0 1,502 11 104 COUNTY CLERK 33,853 30,695 3,158 0 37,011 12 113 COUNTY ASSESSOR 60,481 64,186 (3,705) 0 56,777 13 114 RECORDER 5,416 0 0 0 5,416 14 116 ELECTIONS 479 4,971 (4,492) 0 (4,014) 15 126 CHAMBER OF COMMERCE 866 548 318 0 1,184 16 133 RETIREE BENEFITS 7,170 6,434 736 0 7,905 17 134 SURVEYOR/ENGR 303 295 8 0 311 18 138 GRAND JURY 582 660 (78) 0 505 19 141 COUNTY COUNSEL 3,526 5,093 (1,567) 0 1,959 20 145 GRANT VERTICAL PROSECUTIO 0 273 (273) 0 (273) 21 146 DISTRICT ATTORNEY 17,612 21,176 (3,564) 0 14,048 22 147 PUBLIC DEFENDER 786 913 (127) 0 659 23 292 ANTI DRUG ABUSE 0 5,354 (5,354) 0 (5,354) 24 149 COUNTY SHERIFF 177,150 111,416 65,734 0 242,884 25 150 JAIL COSTS 451 0 0 0 451 26 294 VICTIM WITNESS 4,529 6,392 (1,863) 0 2,667 27 158 PROBATION DEPT 10,247 11,283 (1,036) 0 9,211 28 159/163 FIRE 3,231 1,480 1,751 0 4,981 29 160/164 EMERGENCY SVCS 1,382 3,044 (1,662) 0 (279) 30 165 EAST ALPINE FIRE 10,728 13,393 (2,665) 0 8,064 31 166 KIRKWOOD EMS 78 124 (46) 0 32 32 168 BV EMS 1,507 2,925 (1,418) 0 90 33 167 BUILDING DEPT 12,929 13,111 (182) 0 12,747 34 170 AGRICULTURAL COMMISSION 204 137 67 0 272 35 175 CDA 19,786 21,668 (1,882) 0 17,904 36 176 PLANNING DEPT 11,991 17,865 (5,874) 0 6,117 37 179 LOCAL AGENCY FORMATION 30 5,430 (5,400) 0 (5,369) 38 182 LOCAL HEALTH DEPT 293 154 139 0 433 39 185 SOLID WASTE 646 1,508 (862) 0 (216) 40 186 WELFARE 106,771 126,527 (19,756) 0 87,016 41 190 ONE STOP PROGRAM 7,308 0 0 0 7,308 42 187 SOCIAL SERVICES ASSISTANCE 1,728 3,864 (2,136) 0 (408) 43 188 GENERAL RELIEF 25 0 0 0 25 44 193/194 COUNTY LIBRARY 150,098 91,628 58,470 0 208,567 45 195/196 CO PARKS 25,586 33,359 (7,773) 0 17,813 46 198 MUSEUM 29,795 36,852 (7,057) 0 22,738 47 (120) HEALTH DEPT 51,177 54,886 (3,709) 0 47,468 48 (121) MENTAL HEALTH 22,140 26,979 (4,839) 0 17,301 49 (122) DRUGS & ALCOHOL 27,867 30,056 (2,189) 0 25,677 MGT of America, Inc. Page 13 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Carry Forward Schedule Carry Forward Schedule Carry Forward Schedule Carry Forward Schedule Department Department Department Department Current Current Current Current Allocation Allocation Allocation Allocation Prior Year Prior Year Prior Year Prior Year Allocation Allocation Allocation Allocation Carry- Carry- Carry- Carry- Forward Forward Forward Forward Adjustments Adjustments Adjustments Adjustments Proposed Proposed Proposed Proposed Cost Cost Cost Cost 50 (151) TOBACCO 7,001 14,827 (7,826) 0 (824) 51 (219/220) ROAD DEPT 56,742 67,772 (11,030) 0 45,712 52 214 PARKING/RECORDS MGMT 333 2,722 (2,389) 0 (2,055) 53 (330) FISH & GAME 1,007 819 188 0 1,194 54 (276) WATER SHED COORD 20 1,648 (1,628) 0 (1,608) 55 (273) BT EMERGENCY PREP 5,392 19,044 (13,652) 0 (8,259) 56 (240) AIRPORT 83 113 (30) 0 53 57 (290) COPS GRANT 0 2,774 (2,774) 0 (2,774) 58 (291) OTHER STATE GRANTS 0 4,097 (4,097) 0 (4,097) 59 (295) LAW ENFORCEMENT AB443 1,440 17,365 (15,925) 0 (14,485) 60 (310) MPUD 20 4,462 (4,442) 0 (4,422) 61 221 CO ROAD IMPROVEMENT 1,536 1,578 (42) 0 1,495 62 (340) CSA #1 2,355 2,313 42 0 2,396 63 (361/370) CO TRANSIT 6,517 6,839 (322) 0 6,195 64 (400'S) SCHOOLS 41,533 67,673 (26,140) 0 15,394 65 115 COURT SERVICES 403 0 0 0 403 66 215 STATE OES 0 9,262 (9,262) 0 (9,262) 67 293 OHV GRANT FUND 0 2,792 (2,792) 0 (2,792) 68 341 BV PUBLIC SAFTEY 2,433 14,135 (11,702) 0 (9,269) 69 342 BV SW ASSESSMENT 590 0 0 0 590 70 343 BV TRANSFER STATION 667 0 0 0 667 71 (500) OTHER TRUST &AGENCY 7,651 28,740 (21,089) 0 (13,439) 72 375 STPUD MITIGATION 3,248 614 2,634 0 5,881 73 376 YOUTH OFFENDER BLOCK 1,637 1,671 (34) 0 1,603 74 377 MENTAL HEALTH SVCS ACT 38,740 27,756 10,984 0 49,725 75 260 CAPITAL OUTLAY 101 5,604 (5,503) 0 (5,402) 76 201 DEBT SERVICE FUND 1,547 0 0 0 1,547 77 261 HAWKINS PEAK 304 21,960 (21,656) 0 (21,353) 78 262 PER CAPITA GRANT 0 0 0 0 0 79 263 MARKLEEVILLE PIPELINE 0 5,177 (5,177) 0 (5,177) 80 267 LEVIATHAN PEAK 101 3,108 (3,007) 0 (2,906) 81 297 FEDERAL ANTI-DRUG 0 2,684 (2,684) 0 (2,684) 82 298 FEDERAL CAL-MMET 0 1,648 (1,648) 0 (1,648) 83 299 DEA GRANTS 0 0 0 0 0 84 271 GRANTS CLEARING 3,159 2,608 551 0 3,711 85 272 SAMSHA GRANT 249 276 (27) 0 222 86 274 HPP 858 3,148 (2,290) 0 (1,433) 87 296 COPS(FEDERAL) 0 4,087 (4,087) 0 (4,087) 88 300 EMPG 0 0 0 0 0 89 311 ASSESSORS SPEC REV 526 1,031 (505) 0 21 90 312 RECORDERS SPEC REV 181 229 (48) 0 134 MGT of America, Inc. Page 14 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Carry Forward Schedule Carry Forward Schedule Carry Forward Schedule Carry Forward Schedule Department Department Department Department Current Current Current Current Allocation Allocation Allocation Allocation Prior Year Prior Year Prior Year Prior Year Allocation Allocation Allocation Allocation Carry- Carry- Carry- Carry- Forward Forward Forward Forward Adjustments Adjustments Adjustments Adjustments Proposed Proposed Proposed Proposed Cost Cost Cost Cost 91 379 SAFER GRANT 0 0 0 0 0 92 397 TITLE III FIRE SAFETY 279 0 0 0 279 93 399 TOBACCO SETTLEMENT 47 0 0 0 47 94 515 AB233 COURT DISTRIBUTION 944 0 0 0 944 95 517 MENTAL HEALTH 0 0 0 0 0 96 519 PH REALIGNMENT 0 0 0 0 0 97 522 SS REALIGNMENT 0 0 0 0 0 98 523 LOCAL REV FUND 2011 H 0 0 0 0 0 99 524 LOCAL REV FUND 2011 P 71 0 0 0 71 100 525 CC PERF INCENTIVES FU 184 0 0 0 184 101 595 TRANSPORTATION - LTF 2,724 0 0 0 2,724 102 596 STATE TRANSIT ASST.(S 201 0 0 0 201 103 264 FACILITY MASTER PLAN 2,449 0 0 0 2,449 104 202 150TH ANNIVERSARY ADH 73 0 0 0 73 105 152 SHERIFF GRANTS 1,154 0 0 0 1,154 106 ALL OTHER 466 7,544 (7,078) 0 (6,613) Total Total Total Total 1,005,465 1,114,684 (133,804) 0 871,661 MGT of America, Inc. Page 15 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 MGT of America, Inc. Page 16 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 A. Department Costs A. Department Costs A. Department Costs A. Department Costs Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Description Description Description Description Amount Amount Amount Amount General General General General Admin Admin Admin Admin COURTHOU COURTHOU COURTHOU COURTHOU SE SE SE SE LIBRARY LIBRARY LIBRARY LIBRARY ADMIN ADMIN ADMIN ADMIN BUILDING BUILDING BUILDING BUILDING BV COMM BV COMM BV COMM BV COMM SVCS SVCS SVCS SVCS SOCIAL SOCIAL SOCIAL SOCIAL SVCS SVCS SVCS SVCS PUB PUB PUB PUB HEALTH HEALTH HEALTH 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 34,758 0 0 0 0 0 34,758 0 PUBLIC HEALTH P 12,062 0 0 0 0 0 0 12,062 Subtotal - Services & Supplies 53,423 0 660 440 4,003 1,500 34,758 12,062 Department Cost Total Department Cost Total Department Cost Total Department Cost Total 53,423 0 660 440 4,003 1,500 34,758 12,062 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments 53,423 0 660 440 4,003 1,500 34,758 12,062 General Admin Distribution 0 0 0 0 0 0 0 Grand Total Grand Total Grand Total Grand Total $53,423 $660 $440 $4,003 $1,500 $34,758 $12,062 MGT of America, Inc. Page 17 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE No Indirect Costs No Indirect Costs No Indirect Costs No Indirect Costs Page Intentionally Left Blank MGT of America, Inc. Page 18 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 COURTHOUSE Allocations COURTHOUSE Allocations COURTHOUSE Allocations COURTHOUSE Allocations Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total 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 Subtotal Subtotal Subtotal 2,487 100.00% 660 0 660 0 660 Direct Bills 0 0 Total Total Total Total $660 $660 Basis Units: SQUARE FOOTAGE Source: AUDITOR MGT of America, Inc. Page 19 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 LIBRARY Allocations LIBRARY Allocations LIBRARY Allocations LIBRARY Allocations Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 44 193/194 COUNTY LIBRARY 4,200 100.00% $440 $0 $440 $0 $440 Subtotal Subtotal Subtotal Subtotal 4,200 100.00% 440 0 440 0 440 Direct Bills 0 0 Total Total Total Total $440 $440 Basis Units: DIRECT Source: DIRECT MGT of America, Inc. Page 20 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 ADMIN BUILDING Allocations ADMIN BUILDING Allocations ADMIN BUILDING Allocations ADMIN BUILDING Allocations Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total 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 Subtotal Subtotal Subtotal 5,217 100.00% 4,003 0 4,003 0 4,003 Direct Bills 0 0 Total Total Total Total $4,003 $4,003 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT of America, Inc. Page 21 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 BV COMM SVCS Allocations BV COMM SVCS Allocations BV COMM SVCS Allocations BV COMM SVCS Allocations Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total 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 Subtotal Subtotal Subtotal 1,600 100.00% 1,500 0 1,500 0 1,500 Direct Bills 0 0 Total Total Total Total $1,500 $1,500 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT of America, Inc. Page 22 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 SOCIAL SVCS Allocations SOCIAL SVCS Allocations SOCIAL SVCS Allocations SOCIAL SVCS Allocations Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 40 186 WELFARE 4,183 100.00% $34,758 $0 $34,758 $0 $34,758 Subtotal Subtotal Subtotal Subtotal 4,183 100.00% 34,758 0 34,758 0 34,758 Direct Bills 0 0 Total Total Total Total $34,758 $34,758 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE MGT of America, Inc. Page 23 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 PUB HEALTH Allocations PUB HEALTH Allocations PUB HEALTH Allocations PUB HEALTH Allocations Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 47 (120) HEALTH DEPT 1,863 67.50% $8,142 $0 $8,142 $0 $8,142 48 (121) MENTAL HEALTH 179 6.49% 782 0 782 0 782 49 (122) DRUGS & ALCOHOL 718 26.01% 3,138 0 3,138 0 3,138 Subtotal Subtotal Subtotal Subtotal 2,760 100.00% 12,062 0 12,062 0 12,062 Direct Bills 0 0 Total Total Total Total $12,062 $12,062 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE MGT of America, Inc. Page 24 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Dept:1 BUILDING USE ALLOWANCE Department Department Department Department COURTHOU COURTHOU COURTHOU COURTHOU SE SE SE SE LIBRARY LIBRARY LIBRARY LIBRARY ADMIN ADMIN ADMIN ADMIN BUILDING BUILDING BUILDING BUILDING BV COMM BV COMM BV COMM BV COMM SVCS SVCS SVCS SVCS SOCIAL SOCIAL SOCIAL SOCIAL SVCS SVCS SVCS SVCS PUB PUB PUB PUB HEALTH HEALTH HEALTH HEALTH Total Total Total 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 34,758 0 34,758 44 193/194 COUNTY LIBRARY 0 440 0 500 0 0 940 47 (120) HEALTH DEPT 0 0 0 500 0 8,142 8,642 48 (121) MENTAL HEALTH 0 0 0 100 0 782 883 49 (122) DRUGS & ALCOHOL 0 0 0 400 0 3,138 3,538 Total Total Total Total $660 $440 $4,003 $1,500 $34,758 $12,062 $53,423 MGT of America, Inc. Page 25 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 MGT of America, Inc. Page 26 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 A. Department Costs A. Department Costs A. Department Costs A. Department Costs Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Description Description Description Description Amount Amount Amount Amount General General General General Admin Admin Admin Admin SAFETY & SAFETY & SAFETY & SAFETY & WELLNESS WELLNESS WELLNESS WELLNESS INSURANCE INSURANCE INSURANCE INSURANCE Unallocated Unallocated Unallocated Unallocated Personnel Costs Salaries S1 24,509 0 12,255 12,255 0 Salary % Split .00% 50.00% 50.00% .00% Benefits S 12,072 0 6,036 6,036 0 Subtotal - Personnel Costs 36,581 0 18,291 18,291 0 Services & Supplies Cost Services & Supplies S 4,648 0 2,324 2,324 0 Adjustment fr Trindel D 115,833 0 0 0 0 Subtotal - Services & Supplies 120,481 0 2,324 2,324 0 Department Cost Total Department Cost Total Department Cost Total Department Cost Total 157,062 0 20,615 20,615 0 Adjustments to Cost Adjustment fr Trindel D (115,833) 0 0 0 0 Subtotal - Adjustments (115,833) 0 0 0 0 Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments 41,229 0 20,615 20,615 0 General Admin Distribution 0 0 0 0 Grand Total Grand Total Grand Total Grand Total $41,229 $20,615 $20,615 $0 not allocated MGT of America, Inc. Page 27 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Department Department Department Department First First First First Incoming Incoming Incoming Incoming Second Second Second Second Incoming Incoming Incoming Incoming SAFETY & SAFETY & SAFETY & SAFETY & WELLNESS WELLNESS WELLNESS WELLNESS INSURANCE INSURANCE INSURANCE INSURANCE Unallocated Unallocated Unallocated Unallocated 2 SAFETY & WELLNESS $0 $168 $84 $84 $0 2 INSURANCE 0 20 10 10 0 Subtotal - 132 RISK MANAGEMENT 0 188 94 94 0 3 PERSONNEL SVCS 0 44 22 22 0 3 BUDGET 0 74 37 37 0 3 PURCHASING 0 30 15 15 0 Subtotal - 101 BOARD & CONSULT 0 148 74 74 0 4 PERSONNEL SVCS 0 310 155 155 0 Subtotal - 103 PERSONNEL 0 310 155 155 0 5 ACCTS PAYABLE 0 326 163 163 0 5 PAYROLL SVCS 0 763 382 382 0 5 ACCOUNTING SVCS 0 1,304 652 652 0 Subtotal - 105 AUDITOR-CONTROLLE 0 2,394 1,197 1,197 0 6 AUDIT/COST PLAN 0 476 238 238 0 Subtotal - 107 CENTRAL SERVICES 0 476 238 238 0 7 WARRANT PROCESS 0 131 65 65 0 Subtotal - 110 TREAS-TAX COLLECTO 0 131 65 65 0 Total Incoming Total Incoming Total Incoming Total Incoming 0 3,646 1,823 1,823 0 C. Total Allocated C. Total Allocated C. Total Allocated C. Total Allocated $44,875 $22,438 $22,438 $0 50.00% 50.00% MGT of America, Inc. Page 28 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 SAFETY & WELLNESS Allocations SAFETY & WELLNESS Allocations SAFETY & WELLNESS Allocations SAFETY & WELLNESS Allocations Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 24 0.82% $168 $0 $168 $0 $168 3 101 BOARD & CONSULT 143 4.87% 1,004 0 1,004 90 1,093 4 103 PERSONNEL 24 0.82% 168 0 168 15 183 5 105 AUDITOR-CONTROLLER 96 3.27% 674 0 674 60 734 7 110 TREAS-TAX COLLECTOR 72 2.45% 505 0 505 45 550 8 119 BUILDINGS & GROUND 59 2.01% 414 0 414 37 451 11 104 COUNTY CLERK 48 1.63% 337 0 337 30 367 12 113 COUNTY ASSESSOR 72 2.45% 505 0 505 45 550 13 114 RECORDER 48 1.63% 337 0 337 30 367 21 146 DISTRICT ATTORNEY 65 2.21% 456 0 456 41 497 24 149 COUNTY SHERIFF 393 13.38% 2,758 0 2,758 246 3,004 26 294 VICTIM WITNESS 48 1.63% 337 0 337 30 367 27 158 PROBATION DEPT 24 0.82% 168 0 168 15 183 30 165 EAST ALPINE FIRE 24 0.82% 168 0 168 15 183 32 168 BV EMS 24 0.82% 168 0 168 15 183 33 167 BUILDING DEPT 77 2.62% 540 0 540 48 589 35 175 CDA 96 3.27% 674 0 674 60 734 36 176 PLANNING DEPT 144 4.90% 1,011 0 1,011 90 1,101 40 186 WELFARE 235 8.00% 1,649 0 1,649 147 1,797 41 190 ONE STOP PROGRAM 24 0.82% 168 0 168 15 183 44 193/194 COUNTY LIBRARY 90 3.06% 632 0 632 56 688 46 198 MUSEUM 48 1.63% 337 0 337 30 367 47 (120) HEALTH DEPT 216 7.35% 1,516 0 1,516 135 1,651 48 (121) MENTAL HEALTH 146 4.97% 1,025 0 1,025 91 1,116 49 (122) DRUGS & ALCOHOL 127 4.32% 891 0 891 79 971 50 (151) TOBACCO 17 0.58% 119 0 119 11 130 51 (219/220) ROAD DEPT 182 6.20% 1,277 0 1,277 114 1,391 52 214 PARKING/RECORDS MGMT 2 0.07% 14 0 14 1 15 63 (361/370) CO TRANSIT 24 0.82% 168 0 168 15 183 64 (400'S) SCHOOLS 115 3.92% 807 0 807 72 879 68 341 BV PUBLIC SAFTEY 24 0.82% 168 0 168 15 183 74 377 MENTAL HEALTH SVCS ACT 206 7.01% 1,446 0 1,446 129 1,575 Subtotal Subtotal Subtotal Subtotal 2,937 100.00% 20,615 0 20,615 1,823 22,438 Direct Bills 0 0 Total Total Total Total $20,615 $22,438 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE MGT of America, Inc. Page 29 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 INSURANCE Allocations INSURANCE Allocations INSURANCE Allocations INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 250 0.10% $20 $0 $20 $0 $20 3 101 BOARD & CONSULT 3,178 1.21% 249 0 249 22 271 4 103 PERSONNEL 250 0.10% 20 0 20 2 21 5 105 AUDITOR-CONTROLLER 1,748 0.66% 137 0 137 12 149 7 110 TREAS-TAX COLLECTOR 2,128 0.81% 167 0 167 15 181 8 119 BUILDINGS & GROUND 1,308 0.50% 102 0 102 9 112 11 104 COUNTY CLERK 1,664 0.63% 130 0 130 12 142 12 113 COUNTY ASSESSOR 1,498 0.57% 117 0 117 10 128 13 114 RECORDER 300 0.11% 24 0 24 2 26 18 138 GRAND JURY 5,490 2.09% 430 0 430 38 468 21 146 DISTRICT ATTORNEY 1,086 0.41% 85 0 85 8 93 24 149 COUNTY SHERIFF 149,884 56.96% 11,742 0 11,742 1,039 12,781 26 294 VICTIM WITNESS 224 0.09% 18 0 18 2 19 27 158 PROBATION DEPT 268 0.10% 21 0 21 2 23 28 159/163 FIRE 7,488 2.85% 587 0 587 52 639 30 165 EAST ALPINE FIRE 25,516 9.70% 1,999 0 1,999 177 2,176 32 168 BV EMS 500 0.19% 39 0 39 3 43 33 167 BUILDING DEPT 500 0.19% 39 0 39 3 43 35 175 CDA 1,996 0.76% 156 0 156 14 170 36 176 PLANNING DEPT 500 0.19% 39 0 39 3 43 40 186 WELFARE 13,920 5.29% 1,090 0 1,090 97 1,187 44 193/194 COUNTY LIBRARY 1,570 0.60% 123 0 123 11 134 46 198 MUSEUM 500 0.19% 39 0 39 3 43 47 (120) HEALTH DEPT 3,474 1.32% 272 0 272 24 296 48 (121) MENTAL HEALTH 264 0.10% 21 0 21 2 23 49 (122) DRUGS & ALCOHOL 614 0.23% 48 0 48 4 52 50 (151) TOBACCO 12,408 4.72% 972 0 972 86 1,058 51 (219/220) ROAD DEPT 9,872 3.75% 773 0 773 68 842 59 (295) LAW ENFORCEMENT AB443 11,062 4.20% 867 0 867 77 943 63 (361/370) CO TRANSIT 250 0.10% 20 0 20 2 21 68 341 BV PUBLIC SAFTEY 824 0.31% 65 0 65 6 70 74 377 MENTAL HEALTH SVCS ACT 2,616 0.99% 205 0 205 18 223 Subtotal Subtotal Subtotal Subtotal 263,150 100.00% 20,615 0 20,615 1,823 22,438 Direct Bills 0 0 Total Total Total Total $20,615 $22,438 Basis Units: WORKERS' COMP CHARGES Source: AUDITOR'S OFFICE MGT of America, Inc. Page 30 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Dept:2 132 RISK MANAGEMENT Department Department Department Department SAFETY & SAFETY & SAFETY & SAFETY & WELLNESS WELLNESS WELLNESS WELLNESS INSURANCE INSURANCE INSURANCE INSURANCE Unallocated Unallocated Unallocated Unallocated Total Total Total Total 2 132 RISK MANAGEMENT $168 $20 $0 $188 3 101 BOARD & CONSULT 1,093 271 0 1,364 4 103 PERSONNEL 183 21 0 205 5 105 AUDITOR-CONTROLLER 734 149 0 883 7 110 TREAS-TAX COLLECTOR 550 181 0 732 8 119 BUILDINGS & GROUND 451 112 0 563 11 104 COUNTY CLERK 367 142 0 509 12 113 COUNTY ASSESSOR 550 128 0 678 13 114 RECORDER 367 26 0 393 18 138 GRAND JURY 0 468 0 468 21 146 DISTRICT ATTORNEY 497 93 0 590 24 149 COUNTY SHERIFF 3,004 12,781 0 15,785 26 294 VICTIM WITNESS 367 19 0 386 27 158 PROBATION DEPT 183 23 0 206 28 159/163 FIRE 0 639 0 639 30 165 EAST ALPINE FIRE 183 2,176 0 2,359 32 168 BV EMS 183 43 0 226 33 167 BUILDING DEPT 589 43 0 631 35 175 CDA 734 170 0 904 36 176 PLANNING DEPT 1,101 43 0 1,143 40 186 WELFARE 1,797 1,187 0 2,984 41 190 ONE STOP PROGRAM 183 0 0 183 44 193/194 COUNTY LIBRARY 688 134 0 822 46 198 MUSEUM 367 43 0 410 47 (120) HEALTH DEPT 1,651 296 0 1,948 48 (121) MENTAL HEALTH 1,116 23 0 1,139 49 (122) DRUGS & ALCOHOL 971 52 0 1,023 50 (151) TOBACCO 130 1,058 0 1,188 51 (219/220) ROAD DEPT 1,391 842 0 2,233 52 214 PARKING/RECORDS MGMT 15 0 0 15 59 (295) LAW ENFORCEMENT AB443 0 943 0 943 63 (361/370) CO TRANSIT 183 21 0 205 64 (400'S) SCHOOLS 879 0 0 879 68 341 BV PUBLIC SAFTEY 183 70 0 254 74 377 MENTAL HEALTH SVCS ACT 1,575 223 0 1,798 Total Total Total Total $22,438 $22,438 $0 $44,875 MGT of America, Inc. Page 31 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 MGT of America, Inc. Page 32 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 A. Department Costs A. Department Costs A. Department Costs A. Department Costs Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Description Description Description Description Amount Amount Amount Amount General General General General Admin Admin Admin Admin PERSONNE PERSONNE PERSONNE PERSONNE L SVCS L SVCS L SVCS L SVCS BUDGET BUDGET BUDGET BUDGET PURCHASIN PURCHASIN PURCHASIN PURCHASIN G UNALLOWE UNALLOWE UNALLOWE UNALLOWE D Personnel Costs Salaries S1 247,289 0 1,969 2,470 1,002 241,848 Salary % Split .00% .80% 1.00% .41% 97.80% Benefits P 104,148 0 2,986 3,746 1,520 95,896 Subtotal - Personnel Costs 351,437 0 4,955 6,216 2,522 337,744 Services & Supplies Cost SERVICES & SUPPLIES S 44,544 0 355 445 180 43,564 MEMBERSHIPS P 13,188 0 0 0 0 13,188 Subtotal - Services & Supplies 57,732 0 355 445 180 56,752 Department Cost Total Department Cost Total Department Cost Total Department Cost Total 409,169 0 5,310 6,661 2,702 394,496 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments 409,169 0 5,310 6,661 2,702 394,496 General Admin Distribution 0 0 0 0 0 Grand Total Grand Total Grand Total Grand Total $409,169 $5,310 $6,661 $2,702 $394,496 not allocated MGT of America, Inc. Page 33 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department First First First First Incoming Incoming Incoming Incoming Second Second Second Second Incoming Incoming Incoming Incoming PERSONNE PERSONNE PERSONNE PERSONNE L SVCS L SVCS L SVCS L SVCS BUDGET BUDGET BUDGET BUDGET PURCHASIN PURCHASIN PURCHASIN PURCHASIN G UNALLOWE UNALLOWE UNALLOWE UNALLOWE D 1 ADMIN BUILDING $1,197 $0 $16 $19 $8 $1,154 Subtotal - BUILDING USE ALLOWANC 1,197 0 16 19 8 1,154 2 SAFETY & WELLNESS 1,004 90 14 18 7 1,054 2 INSURANCE 249 22 4 4 2 261 Subtotal - 132 RISK MANAGEMENT 1,253 112 18 22 9 1,315 3 PERSONNEL SVCS 0 260 3 4 2 251 3 BUDGET 0 193 3 3 1 186 3 PURCHASING 0 78 1 1 1 75 Subtotal - 101 BOARD & CONSULT 0 531 7 9 4 512 4 PERSONNEL SVCS 0 5,013 65 82 33 4,833 Subtotal - 103 PERSONNEL 0 5,013 65 82 33 4,833 5 ACCTS PAYABLE 0 952 12 15 6 918 5 PAYROLL SVCS 0 4,547 59 74 30 4,384 5 ACCOUNTING SVCS 0 3,398 44 55 22 3,276 Subtotal - 105 AUDITOR-CONTROLLE 0 8,898 115 145 59 8,579 6 COMMO 0 1,155 15 19 8 1,114 6 POSTAGE/COPIES 0 6 AUDIT/COST PLAN 0 1,240 16 20 8 1,196 Subtotal - 107 CENTRAL SERVICES 0 2,387 31 39 16 2,301 7 WARRANT PROCESS 0 381 5 6 3 367 Subtotal - 110 TREAS-TAX COLLECTO 0 381 5 6 3 367 8 ADMIN BLDG 0 40,129 521 653 265 38,690 8 JANITORIAL SVCS 0 2,281 30 37 15 2,199 8 B&G SERVICES 0 7,169 93 117 47 6,912 Subtotal - 119 BUILDINGS & GROUND 0 49,579 643 807 327 47,802 Total Incoming Total Incoming Total Incoming Total Incoming 2,450 66,900 900 1,129 458 66,863 C. Total Allocated C. Total Allocated C. Total Allocated C. Total Allocated $478,519 $6,210 $7,790 $3,161 $461,359 1.30% 1.63% 0.66% 96.41% MGT of America, Inc. Page 34 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 PERSONNEL SVCS Allocations PERSONNEL SVCS Allocations PERSONNEL SVCS Allocations PERSONNEL SVCS Allocations Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 24 0.82% $44 $0 $44 $0 $44 3 101 BOARD & CONSULT 143 4.87% 260 0 260 0 260 4 103 PERSONNEL 24 0.82% 44 0 44 8 51 5 105 AUDITOR-CONTROLLER 96 3.27% 175 0 175 30 205 7 110 TREAS-TAX COLLECTOR 72 2.45% 131 0 131 23 154 8 119 BUILDINGS & GROUND 59 2.01% 107 0 107 18 126 11 104 COUNTY CLERK 48 1.63% 87 0 87 15 102 12 113 COUNTY ASSESSOR 72 2.45% 131 0 131 23 154 13 114 RECORDER 48 1.63% 87 0 87 15 102 21 146 DISTRICT ATTORNEY 65 2.21% 118 0 118 20 139 24 149 COUNTY SHERIFF 393 13.38% 715 0 715 123 838 26 294 VICTIM WITNESS 48 1.63% 87 0 87 15 102 27 158 PROBATION DEPT 24 0.82% 44 0 44 8 51 30 165 EAST ALPINE FIRE 24 0.82% 44 0 44 8 51 32 168 BV EMS 24 0.82% 44 0 44 8 51 33 167 BUILDING DEPT 77 2.62% 140 0 140 24 164 35 175 CDA 96 3.27% 175 0 175 30 205 36 176 PLANNING DEPT 144 4.90% 262 0 262 45 307 40 186 WELFARE 235 8.00% 427 0 427 74 501 41 190 ONE STOP PROGRAM 24 0.82% 44 0 44 8 51 44 193/194 COUNTY LIBRARY 90 3.06% 164 0 164 28 192 46 198 MUSEUM 48 1.63% 87 0 87 15 102 47 (120) HEALTH DEPT 216 7.35% 393 0 393 68 461 48 (121) MENTAL HEALTH 146 4.97% 266 0 266 46 311 49 (122) DRUGS & ALCOHOL 127 4.32% 231 0 231 40 271 50 (151) TOBACCO 17 0.58% 31 0 31 5 36 51 (219/220) ROAD DEPT 182 6.20% 331 0 331 57 388 52 214 PARKING/RECORDS MGMT 2 0.07% 4 0 4 1 4 63 (361/370) CO TRANSIT 24 0.82% 44 0 44 8 51 64 (400'S) SCHOOLS 115 3.92% 209 0 209 36 245 68 341 BV PUBLIC SAFTEY 24 0.82% 44 0 44 8 51 74 377 MENTAL HEALTH SVCS ACT 206 7.01% 375 0 375 65 439 Subtotal Subtotal Subtotal Subtotal 2,937 100.00% 5,341 0 5,341 868 6,210 Direct Bills 0 0 Total Total Total Total $5,341 $6,210 Basis Units: PAYROLL WARRANTS Source: AUDITOR'S MGT of America, Inc. Page 35 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 BUDGET Allocations BUDGET Allocations BUDGET Allocations BUDGET Allocations Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 157,062 1.10% $74 $0 $74 $0 $74 3 101 BOARD & CONSULT 409,169 2.88% 193 0 193 0 193 4 103 PERSONNEL 74,489 0.52% 35 0 35 6 41 5 105 AUDITOR-CONTROLLER 343,320 2.41% 162 0 162 27 189 6 107 CENTRAL SERVICES 151,135 1.06% 71 0 71 12 83 7 110 TREAS-TAX COLLECTOR 204,554 1.44% 96 0 96 16 113 8 119 BUILDINGS & GROUND 477,990 3.36% 225 0 225 38 263 9 128 INSURANCE 902 0.01% 0 0 0 0 0 10 109 INFORMATION TECHNOLOGY 88,494 0.62% 42 0 42 7 49 11 104 COUNTY CLERK 220,237 1.55% 104 0 104 18 121 12 113 COUNTY ASSESSOR 287,582 2.02% 135 0 135 23 158 13 114 RECORDER 88,580 0.62% 42 0 42 7 49 14 116 ELECTIONS 17,863 0.13% 8 0 8 1 10 15 126 CHAMBER OF COMMERCE 60,000 0.42% 28 0 28 5 33 16 133 RETIREE BENEFITS 356,330 2.50% 168 0 168 28 196 17 134 SURVEYOR/ENGR 7,487 0.05% 4 0 4 1 4 18 138 GRAND JURY 5,490 0.04% 3 0 3 0 3 19 141 COUNTY COUNSEL 184,585 1.30% 87 0 87 15 102 21 146 DISTRICT ATTORNEY 233,933 1.64% 110 0 110 19 129 22 147 PUBLIC DEFENDER 37,462 0.26% 18 0 18 3 21 24 149 COUNTY SHERIFF 2,833,762 19.92% 1,335 0 1,335 226 1,561 25 150 JAIL COSTS 27,552 0.19% 13 0 13 2 15 26 294 VICTIM WITNESS 43,592 0.31% 21 0 21 3 24 27 158 PROBATION DEPT 89,186 0.63% 42 0 42 7 49 28 159/163 FIRE 29,495 0.21% 14 0 14 2 16 29 160/164 EMERGENCY SVCS 84,925 0.60% 40 0 40 7 47 30 165 EAST ALPINE FIRE 209,816 1.47% 99 0 99 17 116 31 166 KIRKWOOD EMS 2,784 0.02% 1 0 1 0 2 32 168 BV EMS 12,521 0.09% 6 0 6 1 7 33 167 BUILDING DEPT 152,518 1.07% 72 0 72 12 84 34 170 AGRICULTURAL COMMISSION 13,727 0.10% 6 0 6 1 8 35 175 CDA 440,367 3.10% 207 0 207 35 243 36 176 PLANNING DEPT 110,160 0.77% 52 0 52 9 61 37 179 LOCAL AGENCY FORMATION 758 0.01% 0 0 0 0 0 38 182 LOCAL HEALTH DEPT 21,864 0.15% 10 0 10 2 12 39 185 SOLID WASTE 13,468 0.09% 6 0 6 1 7 40 186 WELFARE 1,081,451 7.60% 509 0 509 86 596 41 190 ONE STOP PROGRAM 62,080 0.44% 29 0 29 5 34 42 187 SOCIAL SERVICES ASSISTANCE 59,399 0.42% 28 0 28 5 33 43 188 GENERAL RELIEF 375 0.00% 0 0 0 0 0 44 193/194 COUNTY LIBRARY 238,689 1.68% 112 0 112 19 131 46 198 MUSEUM 32,583 0.23% 15 0 15 3 18 MGT of America, Inc. Page 36 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 BUDGET Allocations BUDGET Allocations BUDGET Allocations BUDGET Allocations Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 47 (120) HEALTH DEPT 598,017 4.20% $282 $0 $282 $48 $329 48 (121) MENTAL HEALTH 275,008 1.93% 130 0 130 22 151 49 (122) DRUGS & ALCOHOL 383,164 2.69% 180 0 180 31 211 50 (151) TOBACCO 90,089 0.63% 42 0 42 7 50 51 (219/220) ROAD DEPT 1,363,332 9.58% 642 0 642 109 751 52 214 PARKING/RECORDS MGMT 6,273 0.04% 3 0 3 1 3 53 (330) FISH & GAME 53,907 0.38% 25 0 25 4 30 55 (273) BT EMERGENCY PREP 68,447 0.48% 32 0 32 5 38 56 (240) AIRPORT 1,674 0.01% 1 0 1 0 1 59 (295) LAW ENFORCEMENT AB443 32,488 0.23% 15 0 15 3 18 61 221 CO ROAD IMPROVEMENT 76,792 0.54% 36 0 36 6 42 62 (340) CSA #1 122,683 0.86% 58 0 58 10 68 63 (361/370) CO TRANSIT 226,762 1.59% 107 0 107 18 125 65 115 COURT SERVICES 28,513 0.20% 13 0 13 2 16 68 341 BV PUBLIC SAFTEY 48,583 0.34% 23 0 23 4 27 69 342 BV SW ASSESSMENT 42,426 0.30% 20 0 20 3 23 70 343 BV TRANSFER STATION 33,092 0.23% 16 0 16 3 18 73 376 YOUTH OFFENDER BLOCK 91,833 0.65% 43 0 43 7 51 74 377 MENTAL HEALTH SVCS ACT 957,360 6.73% 451 0 451 76 527 76 201 DEBT SERVICE FUND 112,296 0.79% 53 0 53 9 62 84 271 GRANTS CLEARING 203,777 1.43% 96 0 96 16 112 85 272 SAMSHA GRANT 11,023 0.08% 5 0 5 1 6 86 274 HPP 54,855 0.39% 26 0 26 4 30 88 300 EMPG 3 0.00% 0 0 0 0 0 89 311 ASSESSORS SPEC REV 6,024 0.04% 3 0 3 0 3 90 312 RECORDERS SPEC REV 5,978 0.04% 3 0 3 0 3 92 397 TITLE III FIRE SAFETY 13,284 0.09% 6 0 6 1 7 93 399 TOBACCO SETTLEMENT 2,000 0.01% 1 0 1 0 1 94 515 AB233 COURT DISTRIBUTION 59,760 0.42% 28 0 28 5 33 99 524 LOCAL REV FUND 2011 P 787 0.01% 0 0 0 0 0 100 525 CC PERF INCENTIVES FU 9,190 0.06% 4 0 4 1 5 101 595 TRANSPORTATION - LTF 203,000 1.43% 96 0 96 16 112 102 596 STATE TRANSIT ASST.(S 15,000 0.11% 7 0 7 1 8 104 202 150TH ANNIVERSARY ADH 927 0.01% 0 0 0 0 1 105 152 SHERIFF GRANTS 60,340 0.42% 28 0 28 5 33 MGT of America, Inc. Page 37 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 BUDGET Allocations BUDGET Allocations BUDGET Allocations BUDGET Allocations Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total Subtotal Subtotal Subtotal Subtotal 14,226,423 100.00% 6,701 0 6,701 1,089 7,790 Direct Bills 0 0 Total Total Total Total $6,701 $7,790 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET MGT of America, Inc. Page 38 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 PURCHASING Allocations PURCHASING Allocations PURCHASING Allocations PURCHASING Allocations Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 157,062 1.10% $30 $0 $30 $0 $30 3 101 BOARD & CONSULT 409,169 2.88% 78 0 78 0 78 4 103 PERSONNEL 74,489 0.52% 14 0 14 2 17 5 105 AUDITOR-CONTROLLER 343,320 2.41% 66 0 66 11 77 6 107 CENTRAL SERVICES 151,135 1.06% 29 0 29 5 34 7 110 TREAS-TAX COLLECTOR 204,554 1.44% 39 0 39 7 46 8 119 BUILDINGS & GROUND 477,990 3.36% 91 0 91 15 107 9 128 INSURANCE 902 0.01% 0 0 0 0 0 10 109 INFORMATION TECHNOLOGY 88,494 0.62% 17 0 17 3 20 11 104 COUNTY CLERK 220,237 1.55% 42 0 42 7 49 12 113 COUNTY ASSESSOR 287,582 2.02% 55 0 55 9 64 13 114 RECORDER 88,580 0.62% 17 0 17 3 20 14 116 ELECTIONS 17,863 0.13% 3 0 3 1 4 15 126 CHAMBER OF COMMERCE 60,000 0.42% 11 0 11 2 13 16 133 RETIREE BENEFITS 356,330 2.50% 68 0 68 12 80 17 134 SURVEYOR/ENGR 7,487 0.05% 1 0 1 0 2 18 138 GRAND JURY 5,490 0.04% 1 0 1 0 1 19 141 COUNTY COUNSEL 184,585 1.30% 35 0 35 6 41 21 146 DISTRICT ATTORNEY 233,933 1.64% 45 0 45 8 52 22 147 PUBLIC DEFENDER 37,462 0.26% 7 0 7 1 8 24 149 COUNTY SHERIFF 2,833,762 19.92% 542 0 542 92 633 25 150 JAIL COSTS 27,552 0.19% 5 0 5 1 6 26 294 VICTIM WITNESS 43,592 0.31% 8 0 8 1 10 27 158 PROBATION DEPT 89,186 0.63% 17 0 17 3 20 28 159/163 FIRE 29,495 0.21% 6 0 6 1 7 29 160/164 EMERGENCY SVCS 84,925 0.60% 16 0 16 3 19 30 165 EAST ALPINE FIRE 209,816 1.47% 40 0 40 7 47 31 166 KIRKWOOD EMS 2,784 0.02% 1 0 1 0 1 32 168 BV EMS 12,521 0.09% 2 0 2 0 3 33 167 BUILDING DEPT 152,518 1.07% 29 0 29 5 34 34 170 AGRICULTURAL COMMISSION 13,727 0.10% 3 0 3 0 3 35 175 CDA 440,367 3.10% 84 0 84 14 98 36 176 PLANNING DEPT 110,160 0.77% 21 0 21 4 25 37 179 LOCAL AGENCY FORMATION 758 0.01% 0 0 0 0 0 38 182 LOCAL HEALTH DEPT 21,864 0.15% 4 0 4 1 5 39 185 SOLID WASTE 13,468 0.09% 3 0 3 0 3 40 186 WELFARE 1,081,451 7.60% 207 0 207 35 242 41 190 ONE STOP PROGRAM 62,080 0.44% 12 0 12 2 14 42 187 SOCIAL SERVICES ASSISTANCE 59,399 0.42% 11 0 11 2 13 43 188 GENERAL RELIEF 375 0.00% 0 0 0 0 0 44 193/194 COUNTY LIBRARY 238,689 1.68% 46 0 46 8 53 46 198 MUSEUM 32,583 0.23% 6 0 6 1 7 MGT of America, Inc. Page 39 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 PURCHASING Allocations PURCHASING Allocations PURCHASING Allocations PURCHASING Allocations Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 47 (120) HEALTH DEPT 598,017 4.20% $114 $0 $114 $19 $134 48 (121) MENTAL HEALTH 275,008 1.93% 53 0 53 9 61 49 (122) DRUGS & ALCOHOL 383,164 2.69% 73 0 73 12 86 50 (151) TOBACCO 90,089 0.63% 17 0 17 3 20 51 (219/220) ROAD DEPT 1,363,332 9.58% 261 0 261 44 305 52 214 PARKING/RECORDS MGMT 6,273 0.04% 1 0 1 0 1 53 (330) FISH & GAME 53,907 0.38% 10 0 10 2 12 55 (273) BT EMERGENCY PREP 68,447 0.48% 13 0 13 2 15 56 (240) AIRPORT 1,674 0.01% 0 0 0 0 0 59 (295) LAW ENFORCEMENT AB443 32,488 0.23% 6 0 6 1 7 61 221 CO ROAD IMPROVEMENT 76,792 0.54% 15 0 15 2 17 62 (340) CSA #1 122,683 0.86% 23 0 23 4 27 63 (361/370) CO TRANSIT 226,762 1.59% 43 0 43 7 51 65 115 COURT SERVICES 28,513 0.20% 5 0 5 1 6 68 341 BV PUBLIC SAFTEY 48,583 0.34% 9 0 9 2 11 69 342 BV SW ASSESSMENT 42,426 0.30% 8 0 8 1 9 70 343 BV TRANSFER STATION 33,092 0.23% 6 0 6 1 7 73 376 YOUTH OFFENDER BLOCK 91,833 0.65% 18 0 18 3 21 74 377 MENTAL HEALTH SVCS ACT 957,360 6.73% 183 0 183 31 214 76 201 DEBT SERVICE FUND 112,296 0.79% 21 0 21 4 25 84 271 GRANTS CLEARING 203,777 1.43% 39 0 39 7 46 85 272 SAMSHA GRANT 11,023 0.08% 2 0 2 0 2 86 274 HPP 54,855 0.39% 10 0 10 2 12 88 300 EMPG 3 0.00% 0 0 0 0 0 89 311 ASSESSORS SPEC REV 6,024 0.04% 1 0 1 0 1 90 312 RECORDERS SPEC REV 5,978 0.04% 1 0 1 0 1 92 397 TITLE III FIRE SAFETY 13,284 0.09% 3 0 3 0 3 93 399 TOBACCO SETTLEMENT 2,000 0.01% 0 0 0 0 0 94 515 AB233 COURT DISTRIBUTION 59,760 0.42% 11 0 11 2 13 99 524 LOCAL REV FUND 2011 P 787 0.01% 0 0 0 0 0 100 525 CC PERF INCENTIVES FU 9,190 0.06% 2 0 2 0 2 101 595 TRANSPORTATION - LTF 203,000 1.43% 39 0 39 7 45 102 596 STATE TRANSIT ASST.(S 15,000 0.11% 3 0 3 0 3 104 202 150TH ANNIVERSARY ADH 927 0.01% 0 0 0 0 0 105 152 SHERIFF GRANTS 60,340 0.42% 12 0 12 2 13 MGT of America, Inc. Page 40 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 PURCHASING Allocations PURCHASING Allocations PURCHASING Allocations PURCHASING Allocations Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total Subtotal Subtotal Subtotal Subtotal 14,226,423 100.00% 2,719 0 2,719 442 3,161 Direct Bills 0 0 Total Total Total Total $2,719 $3,161 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET MGT of America, Inc. Page 41 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department PERSONNE PERSONNE PERSONNE PERSONNE L SVCS L SVCS L SVCS L SVCS BUDGET BUDGET BUDGET BUDGET PURCHASIN PURCHASIN PURCHASIN PURCHASIN G UNALLOWE UNALLOWE UNALLOWE UNALLOWE D Total Total Total Total 2 132 RISK MANAGEMENT $44 $74 $30 $0 $148 3 101 BOARD & CONSULT 260 193 78 0 531 4 103 PERSONNEL 51 41 17 0 109 5 105 AUDITOR-CONTROLLER 205 189 77 0 470 6 107 CENTRAL SERVICES 0 83 34 0 117 7 110 TREAS-TAX COLLECTOR 154 113 46 0 312 8 119 BUILDINGS & GROUND 126 263 107 0 496 9 128 INSURANCE 0 0 0 0 1 10 109 INFORMATION TECHNOLOGY 0 49 20 0 69 11 104 COUNTY CLERK 102 121 49 0 273 12 113 COUNTY ASSESSOR 154 158 64 0 376 13 114 RECORDER 102 49 20 0 171 14 116 ELECTIONS 0 10 4 0 14 15 126 CHAMBER OF COMMERCE 0 33 13 0 46 16 133 RETIREE BENEFITS 0 196 80 0 276 17 134 SURVEYOR/ENGR 0 4 2 0 6 18 138 GRAND JURY 0 3 1 0 4 19 141 COUNTY COUNSEL 0 102 41 0 143 21 146 DISTRICT ATTORNEY 139 129 52 0 320 22 147 PUBLIC DEFENDER 0 21 8 0 29 24 149 COUNTY SHERIFF 838 1,561 633 0 3,032 25 150 JAIL COSTS 0 15 6 0 21 26 294 VICTIM WITNESS 102 24 10 0 136 27 158 PROBATION DEPT 51 49 20 0 120 28 159/163 FIRE 0 16 7 0 23 29 160/164 EMERGENCY SVCS 0 47 19 0 66 30 165 EAST ALPINE FIRE 51 116 47 0 214 31 166 KIRKWOOD EMS 0 2 1 0 2 32 168 BV EMS 51 7 3 0 61 33 167 BUILDING DEPT 164 84 34 0 282 34 170 AGRICULTURAL COMMISSION 0 8 3 0 11 35 175 CDA 205 243 98 0 546 36 176 PLANNING DEPT 307 61 25 0 392 37 179 LOCAL AGENCY FORMATION 0 0 0 0 1 38 182 LOCAL HEALTH DEPT 0 12 5 0 17 39 185 SOLID WASTE 0 7 3 0 10 40 186 WELFARE 501 596 242 0 1,338 41 190 ONE STOP PROGRAM 51 34 14 0 99 42 187 SOCIAL SERVICES ASSISTANCE 0 33 13 0 46 43 188 GENERAL RELIEF 0 0 0 0 0 44 193/194 COUNTY LIBRARY 192 131 53 0 377 MGT of America, Inc. Page 42 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Dept:3 101 BOARD & CONSULT Department Department Department Department PERSONNE PERSONNE PERSONNE PERSONNE L SVCS L SVCS L SVCS L SVCS BUDGET BUDGET BUDGET BUDGET PURCHASIN PURCHASIN PURCHASIN PURCHASIN G UNALLOWE UNALLOWE UNALLOWE UNALLOWE D Total Total Total Total 46 198 MUSEUM $102 $18 $7 $0 $128 47 (120) HEALTH DEPT 461 329 134 0 924 48 (121) MENTAL HEALTH 311 151 61 0 524 49 (122) DRUGS & ALCOHOL 271 211 86 0 567 50 (151) TOBACCO 36 50 20 0 106 51 (219/220) ROAD DEPT 388 751 305 0 1,444 52 214 PARKING/RECORDS MGMT 4 3 1 0 9 53 (330) FISH & GAME 0 30 12 0 42 55 (273) BT EMERGENCY PREP 0 38 15 0 53 56 (240) AIRPORT 0 1 0 0 1 59 (295) LAW ENFORCEMENT AB443 0 18 7 0 25 61 221 CO ROAD IMPROVEMENT 0 42 17 0 59 62 (340) CSA #1 0 68 27 0 95 63 (361/370) CO TRANSIT 51 125 51 0 227 64 (400'S) SCHOOLS 245 0 0 0 245 65 115 COURT SERVICES 0 16 6 0 22 68 341 BV PUBLIC SAFTEY 51 27 11 0 89 69 342 BV SW ASSESSMENT 0 23 9 0 33 70 343 BV TRANSFER STATION 0 18 7 0 26 73 376 YOUTH OFFENDER BLOCK 0 51 21 0 71 74 377 MENTAL HEALTH SVCS ACT 439 527 214 0 1,180 76 201 DEBT SERVICE FUND 0 62 25 0 87 84 271 GRANTS CLEARING 0 112 46 0 158 85 272 SAMSHA GRANT 0 6 2 0 9 86 274 HPP 0 30 12 0 42 88 300 EMPG 0 0 0 0 0 89 311 ASSESSORS SPEC REV 0 3 1 0 5 90 312 RECORDERS SPEC REV 0 3 1 0 5 92 397 TITLE III FIRE SAFETY 0 7 3 0 10 93 399 TOBACCO SETTLEMENT 0 1 0 0 2 94 515 AB233 COURT DISTRIBUTION 0 33 13 0 46 99 524 LOCAL REV FUND 2011 P 0 0 0 0 1 100 525 CC PERF INCENTIVES FU 0 5 2 0 7 101 595 TRANSPORTATION - LTF 0 112 45 0 157 102 596 STATE TRANSIT ASST.(S 0 8 3 0 12 104 202 150TH ANNIVERSARY ADH 0 1 0 0 1 105 152 SHERIFF GRANTS 0 33 13 0 47 Total Total Total Total $6,210 $7,790 $3,161 $0 $17,160 MGT of America, Inc. Page 43 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 MGT of America, Inc. Page 44 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 A. Department Costs A. Department Costs A. Department Costs A. Department Costs Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Description Description Description Description Amount Amount Amount Amount General General General General Admin Admin Admin Admin PERSONNE PERSONNE PERSONNE PERSONNE L SVCS L SVCS L SVCS L SVCS Personnel Costs Salaries S1 25,178 0 25,178 Salary % Split .00% 100.00% Benefits S 12,421 0 12,421 Subtotal - Personnel Costs 37,599 0 37,599 Services & Supplies Cost SERVICES & SUPPLIES S 36,890 0 36,890 Operating Transfer In S (14) 0 (14) Subtotal - Services & Supplies 36,876 0 36,876 Department Cost Total Department Cost Total Department Cost Total Department Cost Total 74,475 0 74,475 Adjustments to Cost Subtotal - Adjustments 0 0 0 Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments 74,475 0 74,475 General Admin Distribution 0 0 Grand Total Grand Total Grand Total Grand Total $74,475 $74,475 MGT of America, Inc. Page 45 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Department Department Department Department First First First First Incoming Incoming Incoming Incoming Second Second Second Second Incoming Incoming Incoming Incoming PERSONNE PERSONNE PERSONNE PERSONNE L SVCS L SVCS L SVCS L SVCS 1 ADMIN BUILDING $153 $0 $153 Subtotal - BUILDING USE ALLOWANC 153 0 153 2 SAFETY & WELLNESS 168 15 183 2 INSURANCE 20 2 21 Subtotal - 132 RISK MANAGEMENT 188 17 205 3 PERSONNEL SVCS 44 8 51 3 BUDGET 35 6 41 3 PURCHASING 14 2 17 Subtotal - 101 BOARD & CONSULT 93 16 109 4 PERSONNEL SVCS 0 320 320 Subtotal - 103 PERSONNEL 0 320 320 5 ACCTS PAYABLE 0 717 717 5 PAYROLL SVCS 0 763 763 5 ACCOUNTING SVCS 0 619 619 Subtotal - 105 AUDITOR-CONTROLLE 0 2,099 2,099 6 COMMO 0 385 385 6 POSTAGE/COPIES 0 (103) (103) 6 AUDIT/COST PLAN 0 226 226 Subtotal - 107 CENTRAL SERVICES 0 508 508 7 WARRANT PROCESS 0 287 287 Subtotal - 110 TREAS-TAX COLLECTO 0 287 287 8 ADMIN BLDG 0 5,145 5,145 8 JANITORIAL SVCS 0 292 292 8 B&G SERVICES 0 919 919 Subtotal - 119 BUILDINGS & GROUND 0 6,356 6,356 Total Incoming Total Incoming Total Incoming Total Incoming 434 9,603 10,038 C. Total Allocated C. Total Allocated C. Total Allocated C. Total Allocated $84,513 $84,513 100.00% MGT of America, Inc. Page 46 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 PERSONNEL SVCS Allocations PERSONNEL SVCS Allocations PERSONNEL SVCS Allocations PERSONNEL SVCS Allocations Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 0.33 0.41% $310 $0 $310 $0 $310 3 101 BOARD & CONSULT 5.33 6.69% 5,013 0 5,013 0 5,013 4 103 PERSONNEL 0.34 0.43% 320 0 320 0 320 5 105 AUDITOR-CONTROLLER 3.50 4.39% 3,292 0 3,292 456 3,748 7 110 TREAS-TAX COLLECTOR 1.90 2.39% 1,787 0 1,787 248 2,035 8 119 BUILDINGS & GROUND 2.00 2.51% 1,881 0 1,881 261 2,142 11 104 COUNTY CLERK 2.00 2.51% 1,881 0 1,881 261 2,142 12 113 COUNTY ASSESSOR 2.75 3.45% 2,586 0 2,586 359 2,945 13 114 RECORDER 0.85 1.07% 799 0 799 111 910 21 146 DISTRICT ATTORNEY 2.55 3.20% 2,398 0 2,398 332 2,731 24 149 COUNTY SHERIFF 18.00 22.60% 16,929 0 16,929 2,347 19,276 26 294 VICTIM WITNESS 0.45 0.56% 423 0 423 59 482 27 158 PROBATION DEPT 0.48 0.60% 451 0 451 63 514 30 165 EAST ALPINE FIRE 0.48 0.60% 451 0 451 63 514 33 167 BUILDING DEPT 1.00 1.26% 940 0 940 130 1,071 35 175 CDA 4.00 5.02% 3,762 0 3,762 522 4,283 36 176 PLANNING DEPT 1.00 1.26% 940 0 940 130 1,071 40 186 WELFARE 7.20 9.04% 6,771 0 6,771 939 7,710 41 190 ONE STOP PROGRAM 0.70 0.88% 658 0 658 91 750 44 193/194 COUNTY LIBRARY 3.00 3.77% 2,821 0 2,821 391 3,213 46 198 MUSEUM 0.61 0.77% 574 0 574 80 653 47 (120) HEALTH DEPT 3.85 4.83% 3,621 0 3,621 502 4,123 48 (121) MENTAL HEALTH 1.10 1.38% 1,035 0 1,035 143 1,178 49 (122) DRUGS & ALCOHOL 1.20 1.51% 1,129 0 1,129 156 1,285 50 (151) TOBACCO 0.75 0.94% 705 0 705 98 803 51 (219/220) ROAD DEPT 7.50 9.42% 7,054 0 7,054 978 8,032 63 (361/370) CO TRANSIT 0.58 0.73% 545 0 545 76 621 68 341 BV PUBLIC SAFTEY 0.50 0.63% 470 0 470 65 535 74 377 MENTAL HEALTH SVCS ACT 5.70 7.16% 5,361 0 5,361 743 6,104 Subtotal Subtotal Subtotal Subtotal 79.65 100.00% 74,909 0 74,909 9,603 84,513 Direct Bills 0 0 Total Total Total Total $74,909 $84,513 Basis Units: NUMBER OF FTE Source: POSITION ALLOCATION LIST MGT of America, Inc. Page 47 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Dept:4 103 PERSONNEL Department Department Department Department PERSONNE PERSONNE PERSONNE PERSONNE L SVCS L SVCS L SVCS L SVCS Total Total Total Total 2 132 RISK MANAGEMENT $310 $310 3 101 BOARD & CONSULT 5,013 5,013 4 103 PERSONNEL 320 320 5 105 AUDITOR-CONTROLLER 3,748 3,748 7 110 TREAS-TAX COLLECTOR 2,035 2,035 8 119 BUILDINGS & GROUND 2,142 2,142 11 104 COUNTY CLERK 2,142 2,142 12 113 COUNTY ASSESSOR 2,945 2,945 13 114 RECORDER 910 910 21 146 DISTRICT ATTORNEY 2,731 2,731 24 149 COUNTY SHERIFF 19,276 19,276 26 294 VICTIM WITNESS 482 482 27 158 PROBATION DEPT 514 514 30 165 EAST ALPINE FIRE 514 514 33 167 BUILDING DEPT 1,071 1,071 35 175 CDA 4,283 4,283 36 176 PLANNING DEPT 1,071 1,071 40 186 WELFARE 7,710 7,710 41 190 ONE STOP PROGRAM 750 750 44 193/194 COUNTY LIBRARY 3,213 3,213 46 198 MUSEUM 653 653 47 (120) HEALTH DEPT 4,123 4,123 48 (121) MENTAL HEALTH 1,178 1,178 49 (122) DRUGS & ALCOHOL 1,285 1,285 50 (151) TOBACCO 803 803 51 (219/220) ROAD DEPT 8,032 8,032 63 (361/370) CO TRANSIT 621 621 68 341 BV PUBLIC SAFTEY 535 535 74 377 MENTAL HEALTH SVCS ACT 6,104 6,104 Total Total Total Total $84,513 $84,513 MGT of America, Inc. Page 48 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 MGT of America, Inc. Page 49 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 A. Department Costs A. Department Costs A. Department Costs A. Department Costs Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Description Description Description Description Amount Amount Amount Amount General General General General Admin Admin Admin Admin ACCTS ACCTS ACCTS ACCTS PAYABLE PAYABLE PAYABLE PAYABLE PAYROLL PAYROLL PAYROLL PAYROLL SVCS SVCS SVCS SVCS ACCOUNTIN ACCOUNTIN ACCOUNTIN ACCOUNTIN G SVCS G SVCS G SVCS G SVCS UNALLOWE UNALLOWE UNALLOWE UNALLOWE D Personnel Costs Salaries S1 245,219 43,874 61,294 53,993 68,308 17,750 Salary % Split 17.89% 25.00% 22.02% 27.86% 7.24% Benefits S 92,853 16,613 23,209 20,445 25,865 6,721 Subtotal - Personnel Costs 338,072 60,487 84,503 74,438 94,173 24,471 Services & Supplies Cost SERVICES & SUPPLIES S 5,248 939 1,312 1,156 1,462 380 Subtotal - Services & Supplies 5,248 939 1,312 1,156 1,462 380 Department Cost Total Department Cost Total Department Cost Total Department Cost Total 343,320 61,426 85,815 75,593 95,635 24,851 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments 343,320 61,426 85,815 75,593 95,635 24,851 General Admin Distribution (61,426) 18,699 16,472 20,839 5,415 Grand Total Grand Total Grand Total Grand Total $343,320 $104,514 $92,065 $116,474 $30,266 not allocated MGT of America, Inc. Page 50 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department First First First First Incoming Incoming Incoming Incoming Second Second Second Second Incoming Incoming Incoming Incoming ACCTS ACCTS ACCTS ACCTS PAYABLE PAYABLE PAYABLE PAYABLE PAYROLL PAYROLL PAYROLL PAYROLL SVCS SVCS SVCS SVCS ACCOUNTIN ACCOUNTIN ACCOUNTIN ACCOUNTIN G SVCS G SVCS G SVCS G SVCS UNALLOWE UNALLOWE UNALLOWE UNALLOWE D 1 ADMIN BUILDING $453 $0 $138 $121 $154 $40 Subtotal - BUILDING USE ALLOWANC 453 0 138 121 154 40 2 SAFETY & WELLNESS 674 60 223 197 249 65 2 INSURANCE 137 12 45 40 51 13 Subtotal - 132 RISK MANAGEMENT 811 72 269 237 300 78 3 PERSONNEL SVCS 175 30 62 55 69 18 3 BUDGET 162 27 58 51 64 17 3 PURCHASING 66 11 23 21 26 7 Subtotal - 101 BOARD & CONSULT 402 69 143 126 160 41 4 PERSONNEL SVCS 3,292 456 1,141 1,005 1,272 330 Subtotal - 103 PERSONNEL 3,292 456 1,141 1,005 1,272 330 5 ACCTS PAYABLE 0 404 123 108 137 36 5 PAYROLL SVCS 0 3,053 929 819 1,036 269 5 ACCOUNTING SVCS 0 2,851 868 765 967 251 Subtotal - 105 AUDITOR-CONTROLLE 0 6,308 1,920 1,692 2,140 556 6 COMMO 0 1,155 352 310 392 102 6 AUDIT/COST PLAN 0 1,041 317 279 353 92 6 EDP 0 11,684 3,557 3,133 3,964 1,030 Subtotal - 107 CENTRAL SERVICES 0 13,880 4,225 3,722 4,709 1,224 7 WARRANT PROCESS 0 162 49 43 55 14 Subtotal - 110 TREAS-TAX COLLECTO 0 162 49 43 55 14 8 ADMIN BLDG 0 15,177 4,620 4,070 5,149 1,338 8 JANITORIAL SVCS 0 863 263 231 293 76 8 B&G SERVICES 0 2,712 825 727 920 239 Subtotal - 119 BUILDINGS & GROUND 0 18,751 5,708 5,028 6,362 1,653 Total Incoming Total Incoming Total Incoming Total Incoming 4,957 39,699 13,594 11,975 15,150 3,937 C. Total Allocated C. Total Allocated C. Total Allocated C. Total Allocated $387,976 $118,109 $104,040 $131,624 $34,203 30.44% 26.82% 33.93% 8.82% MGT of America, Inc. Page 51 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 25 0.31% $326 $0 $326 $0 $326 3 101 BOARD & CONSULT 73 0.90% 952 0 952 0 952 4 103 PERSONNEL 55 0.68% 717 0 717 0 717 5 105 AUDITOR-CONTROLLER 31 0.38% 404 0 404 0 404 6 107 CENTRAL SERVICES 151 1.86% 1,969 0 1,969 230 2,199 7 110 TREAS-TAX COLLECTOR 41 0.50% 535 0 535 62 597 8 119 BUILDINGS & GROUND 356 4.38% 4,643 0 4,643 542 5,185 9 128 INSURANCE 2 0.02% 26 0 26 3 29 10 109 INFORMATION TECHNOLOGY 25 0.31% 326 0 326 38 364 11 104 COUNTY CLERK 52 0.64% 678 0 678 79 757 12 113 COUNTY ASSESSOR 42 0.52% 548 0 548 64 612 13 114 RECORDER 43 0.53% 561 0 561 65 626 14 116 ELECTIONS 34 0.42% 443 0 443 52 495 15 126 CHAMBER OF COMMERCE 3 0.04% 39 0 39 5 44 16 133 RETIREE BENEFITS 118 1.45% 1,539 0 1,539 179 1,719 17 134 SURVEYOR/ENGR 10 0.12% 130 0 130 15 146 18 138 GRAND JURY 2 0.02% 26 0 26 3 29 19 141 COUNTY COUNSEL 31 0.38% 404 0 404 47 451 21 146 DISTRICT ATTORNEY 147 1.81% 1,917 0 1,917 224 2,141 22 147 PUBLIC DEFENDER 14 0.17% 183 0 183 21 204 24 149 COUNTY SHERIFF 352 4.33% 4,591 0 4,591 535 5,126 25 150 JAIL COSTS 4 0.05% 52 0 52 6 58 26 294 VICTIM WITNESS 62 0.76% 809 0 809 94 903 27 158 PROBATION DEPT 84 1.03% 1,096 0 1,096 128 1,223 28 159/163 FIRE 46 0.57% 600 0 600 70 670 29 160/164 EMERGENCY SVCS 12 0.15% 157 0 157 18 175 30 165 EAST ALPINE FIRE 204 2.51% 2,661 0 2,661 310 2,971 31 166 KIRKWOOD EMS 2 0.02% 26 0 26 3 29 32 168 BV EMS 10 0.12% 130 0 130 15 146 33 167 BUILDING DEPT 61 0.75% 796 0 796 93 888 34 170 AGRICULTURAL COMMISSION 1 0.01% 13 0 13 2 15 35 175 CDA 151 1.86% 1,969 0 1,969 230 2,199 36 176 PLANNING DEPT 18 0.22% 235 0 235 27 262 37 179 LOCAL AGENCY FORMATION 1 0.01% 13 0 13 2 15 39 185 SOLID WASTE 23 0.28% 300 0 300 35 335 40 186 WELFARE 438 5.39% 5,713 0 5,713 666 6,379 41 190 ONE STOP PROGRAM 210 2.58% 2,739 0 2,739 319 3,058 42 187 SOCIAL SERVICES ASSISTANCE 46 0.57% 600 0 600 70 670 43 188 GENERAL RELIEF 1 0.01% 13 0 13 2 15 44 193/194 COUNTY LIBRARY 138 1.70% 1,800 0 1,800 210 2,010 45 195/196 CO PARKS 4 0.05% 52 0 52 6 58 46 198 MUSEUM 40 0.49% 522 0 522 61 583 MGT of America, Inc. Page 52 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 47 (120) HEALTH DEPT 292 3.59% $3,808 $0 $3,808 $444 $4,253 48 (121) MENTAL HEALTH 357 4.39% 4,656 0 4,656 543 5,199 49 (122) DRUGS & ALCOHOL 336 4.13% 4,382 0 4,382 511 4,893 50 (151) TOBACCO 137 1.69% 1,787 0 1,787 208 1,995 51 (219/220) ROAD DEPT 480 5.90% 6,260 0 6,260 730 6,991 52 214 PARKING/RECORDS MGMT 8 0.10% 104 0 104 12 117 53 (330) FISH & GAME 14 0.17% 183 0 183 21 204 54 (276) WATER SHED COORD 1 0.01% 13 0 13 2 15 55 (273) BT EMERGENCY PREP 223 2.74% 2,909 0 2,909 339 3,248 56 (240) AIRPORT 3 0.04% 39 0 39 5 44 59 (295) LAW ENFORCEMENT AB443 3 0.04% 39 0 39 5 44 60 (310) MPUD 1 0.01% 13 0 13 2 15 61 221 CO ROAD IMPROVEMENT 25 0.31% 326 0 326 38 364 62 (340) CSA #1 35 0.43% 456 0 456 53 510 63 (361/370) CO TRANSIT 65 0.80% 848 0 848 99 947 64 (400'S) SCHOOLS 1,793 22.06% 23,385 0 23,385 2,727 26,113 65 115 COURT SERVICES 1 0.01% 13 0 13 2 15 68 341 BV PUBLIC SAFTEY 4 0.05% 52 0 52 6 58 69 342 BV SW ASSESSMENT 1 0.01% 13 0 13 2 15 70 343 BV TRANSFER STATION 11 0.14% 143 0 143 17 160 71 (500) OTHER TRUST &AGENCY 378 4.65% 4,930 0 4,930 575 5,505 73 376 YOUTH OFFENDER BLOCK 20 0.25% 261 0 261 30 291 74 377 MENTAL HEALTH SVCS ACT 509 6.26% 6,639 0 6,639 774 7,413 75 260 CAPITAL OUTLAY 5 0.06% 65 0 65 8 73 76 201 DEBT SERVICE FUND 2 0.02% 26 0 26 3 29 77 261 HAWKINS PEAK 15 0.18% 196 0 196 23 218 80 267 LEVIATHAN PEAK 5 0.06% 65 0 65 8 73 84 271 GRANTS CLEARING 21 0.26% 274 0 274 32 306 85 272 SAMSHA GRANT 5 0.06% 65 0 65 8 73 86 274 HPP 6 0.07% 78 0 78 9 87 89 311 ASSESSORS SPEC REV 22 0.27% 287 0 287 33 320 90 312 RECORDERS SPEC REV 5 0.06% 65 0 65 8 73 92 397 TITLE III FIRE SAFETY 5 0.06% 65 0 65 8 73 93 399 TOBACCO SETTLEMENT 1 0.01% 13 0 13 2 15 94 515 AB233 COURT DISTRIBUTION 7 0.09% 91 0 91 11 102 99 524 LOCAL REV FUND 2011 P 3 0.04% 39 0 39 5 44 100 525 CC PERF INCENTIVES FU 3 0.04% 39 0 39 5 44 103 264 FACILITY MASTER PLAN 121 1.49% 1,578 0 1,578 184 1,762 104 202 150TH ANNIVERSARY ADH 3 0.04% 39 0 39 5 44 105 152 SHERIFF GRANTS 17 0.21% 222 0 222 26 248 106 ALL OTHER 23 0.28% 300 0 300 35 335 MGT of America, Inc. Page 53 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations ACCTS PAYABLE Allocations Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total Subtotal Subtotal Subtotal Subtotal 8,129 100.00% 106,023 0 106,023 12,085 118,109 Direct Bills 0 0 Total Total Total Total $106,023 $118,109 Basis Units: NUMBER OF WARRANTS PROCESSED Source: AUDITOR'S OFFICE MGT of America, Inc. Page 54 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 PAYROLL SVCS Allocations PAYROLL SVCS Allocations PAYROLL SVCS Allocations PAYROLL SVCS Allocations Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 24 0.82% $763 $0 $763 $0 $763 3 101 BOARD & CONSULT 143 4.87% 4,547 0 4,547 0 4,547 4 103 PERSONNEL 24 0.82% 763 0 763 0 763 5 105 AUDITOR-CONTROLLER 96 3.27% 3,053 0 3,053 0 3,053 7 110 TREAS-TAX COLLECTOR 72 2.45% 2,290 0 2,290 289 2,579 8 119 BUILDINGS & GROUND 59 2.01% 1,876 0 1,876 237 2,113 11 104 COUNTY CLERK 48 1.63% 1,526 0 1,526 193 1,719 12 113 COUNTY ASSESSOR 72 2.45% 2,290 0 2,290 289 2,579 13 114 RECORDER 48 1.63% 1,526 0 1,526 193 1,719 21 146 DISTRICT ATTORNEY 65 2.21% 2,067 0 2,067 261 2,328 24 149 COUNTY SHERIFF 393 13.38% 12,497 0 12,497 1,579 14,076 26 294 VICTIM WITNESS 48 1.63% 1,526 0 1,526 193 1,719 27 158 PROBATION DEPT 24 0.82% 763 0 763 96 860 30 165 EAST ALPINE FIRE 24 0.82% 763 0 763 96 860 32 168 BV EMS 24 0.82% 763 0 763 96 860 33 167 BUILDING DEPT 77 2.62% 2,449 0 2,449 309 2,758 35 175 CDA 96 3.27% 3,053 0 3,053 386 3,438 36 176 PLANNING DEPT 144 4.90% 4,579 0 4,579 578 5,158 40 186 WELFARE 235 8.00% 7,473 0 7,473 944 8,417 41 190 ONE STOP PROGRAM 24 0.82% 763 0 763 96 860 44 193/194 COUNTY LIBRARY 90 3.06% 2,862 0 2,862 362 3,223 46 198 MUSEUM 48 1.63% 1,526 0 1,526 193 1,719 47 (120) HEALTH DEPT 216 7.35% 6,869 0 6,869 868 7,736 48 (121) MENTAL HEALTH 146 4.97% 4,643 0 4,643 587 5,229 49 (122) DRUGS & ALCOHOL 127 4.32% 4,039 0 4,039 510 4,549 50 (151) TOBACCO 17 0.58% 541 0 541 68 609 51 (219/220) ROAD DEPT 182 6.20% 5,787 0 5,787 731 6,519 52 214 PARKING/RECORDS MGMT 2 0.07% 64 0 64 8 72 63 (361/370) CO TRANSIT 24 0.82% 763 0 763 96 860 64 (400'S) SCHOOLS 115 3.92% 3,657 0 3,657 462 4,119 68 341 BV PUBLIC SAFTEY 24 0.82% 763 0 763 96 860 74 377 MENTAL HEALTH SVCS ACT 206 7.01% 6,551 0 6,551 828 7,378 Subtotal Subtotal Subtotal Subtotal 2,937 100.00% 93,395 0 93,395 10,646 104,040 Direct Bills 0 0 Total Total Total Total $93,395 $104,040 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE MGT of America, Inc. Page 55 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 157,062 1.10% $1,304 $0 $1,304 $0 $1,304 3 101 BOARD & CONSULT 409,169 2.88% 3,398 0 3,398 0 3,398 4 103 PERSONNEL 74,489 0.52% 619 0 619 0 619 5 105 AUDITOR-CONTROLLER 343,320 2.41% 2,851 0 2,851 0 2,851 6 107 CENTRAL SERVICES 151,135 1.06% 1,255 0 1,255 154 1,409 7 110 TREAS-TAX COLLECTOR 204,554 1.44% 1,699 0 1,699 208 1,907 8 119 BUILDINGS & GROUND 477,990 3.36% 3,970 0 3,970 486 4,456 9 128 INSURANCE 902 0.01% 7 0 7 1 8 10 109 INFORMATION TECHNOLOGY 88,494 0.62% 735 0 735 90 825 11 104 COUNTY CLERK 220,237 1.55% 1,829 0 1,829 224 2,053 12 113 COUNTY ASSESSOR 287,582 2.02% 2,388 0 2,388 292 2,681 13 114 RECORDER 88,580 0.62% 736 0 736 90 826 14 116 ELECTIONS 17,863 0.13% 148 0 148 18 167 15 126 CHAMBER OF COMMERCE 60,000 0.42% 498 0 498 61 559 16 133 RETIREE BENEFITS 356,330 2.50% 2,959 0 2,959 362 3,322 17 134 SURVEYOR/ENGR 7,487 0.05% 62 0 62 8 70 18 138 GRAND JURY 5,490 0.04% 46 0 46 6 51 19 141 COUNTY COUNSEL 184,585 1.30% 1,533 0 1,533 188 1,721 21 146 DISTRICT ATTORNEY 233,933 1.64% 1,943 0 1,943 238 2,181 22 147 PUBLIC DEFENDER 37,462 0.26% 311 0 311 38 349 24 149 COUNTY SHERIFF 2,833,762 19.92% 23,535 0 23,535 2,882 26,418 25 150 JAIL COSTS 27,552 0.19% 229 0 229 28 257 26 294 VICTIM WITNESS 43,592 0.31% 362 0 362 44 406 27 158 PROBATION DEPT 89,186 0.63% 741 0 741 91 831 28 159/163 FIRE 29,495 0.21% 245 0 245 30 275 29 160/164 EMERGENCY SVCS 84,925 0.60% 705 0 705 86 792 30 165 EAST ALPINE FIRE 209,816 1.47% 1,743 0 1,743 213 1,956 31 166 KIRKWOOD EMS 2,784 0.02% 23 0 23 3 26 32 168 BV EMS 12,521 0.09% 104 0 104 13 117 33 167 BUILDING DEPT 152,518 1.07% 1,267 0 1,267 155 1,422 34 170 AGRICULTURAL COMMISSION 13,727 0.10% 114 0 114 14 128 35 175 CDA 440,367 3.10% 3,657 0 3,657 448 4,105 36 176 PLANNING DEPT 110,160 0.77% 915 0 915 112 1,027 37 179 LOCAL AGENCY FORMATION 758 0.01% 6 0 6 1 7 38 182 LOCAL HEALTH DEPT 21,864 0.15% 182 0 182 22 204 39 185 SOLID WASTE 13,468 0.09% 112 0 112 14 126 40 186 WELFARE 1,081,451 7.60% 8,982 0 8,982 1,100 10,082 41 190 ONE STOP PROGRAM 62,080 0.44% 516 0 516 63 579 42 187 SOCIAL SERVICES ASSISTANCE 59,399 0.42% 493 0 493 60 554 43 188 GENERAL RELIEF 375 0.00% 3 0 3 0 3 44 193/194 COUNTY LIBRARY 238,689 1.68% 1,982 0 1,982 243 2,225 46 198 MUSEUM 32,583 0.23% 271 0 271 33 304 MGT of America, Inc. Page 56 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 47 (120) HEALTH DEPT 598,017 4.20% $4,967 $0 $4,967 $608 $5,575 48 (121) MENTAL HEALTH 275,008 1.93% 2,284 0 2,284 280 2,564 49 (122) DRUGS & ALCOHOL 383,164 2.69% 3,182 0 3,182 390 3,572 50 (151) TOBACCO 90,089 0.63% 748 0 748 92 840 51 (219/220) ROAD DEPT 1,363,332 9.58% 11,323 0 11,323 1,387 12,710 52 214 PARKING/RECORDS MGMT 6,273 0.04% 52 0 52 6 58 53 (330) FISH & GAME 53,907 0.38% 448 0 448 55 503 55 (273) BT EMERGENCY PREP 68,447 0.48% 568 0 568 70 638 56 (240) AIRPORT 1,674 0.01% 14 0 14 2 16 59 (295) LAW ENFORCEMENT AB443 32,488 0.23% 270 0 270 33 303 61 221 CO ROAD IMPROVEMENT 76,792 0.54% 638 0 638 78 716 62 (340) CSA #1 122,683 0.86% 1,019 0 1,019 125 1,144 63 (361/370) CO TRANSIT 226,762 1.59% 1,883 0 1,883 231 2,114 65 115 COURT SERVICES 28,513 0.20% 237 0 237 29 266 68 341 BV PUBLIC SAFTEY 48,583 0.34% 404 0 404 49 453 69 342 BV SW ASSESSMENT 42,426 0.30% 352 0 352 43 396 70 343 BV TRANSFER STATION 33,092 0.23% 275 0 275 34 308 73 376 YOUTH OFFENDER BLOCK 91,833 0.65% 763 0 763 93 856 74 377 MENTAL HEALTH SVCS ACT 957,360 6.73% 7,951 0 7,951 974 8,925 76 201 DEBT SERVICE FUND 112,296 0.79% 933 0 933 114 1,047 84 271 GRANTS CLEARING 203,777 1.43% 1,692 0 1,692 207 1,900 85 272 SAMSHA GRANT 11,023 0.08% 92 0 92 11 103 86 274 HPP 54,855 0.39% 456 0 456 56 511 88 300 EMPG 3 0.00% 0 0 0 0 0 89 311 ASSESSORS SPEC REV 6,024 0.04% 50 0 50 6 56 90 312 RECORDERS SPEC REV 5,978 0.04% 50 0 50 6 56 92 397 TITLE III FIRE SAFETY 13,284 0.09% 110 0 110 14 124 93 399 TOBACCO SETTLEMENT 2,000 0.01% 17 0 17 2 19 94 515 AB233 COURT DISTRIBUTION 59,760 0.42% 496 0 496 61 557 99 524 LOCAL REV FUND 2011 P 787 0.01% 7 0 7 1 7 100 525 CC PERF INCENTIVES FU 9,190 0.06% 76 0 76 9 86 101 595 TRANSPORTATION - LTF 203,000 1.43% 1,686 0 1,686 206 1,892 102 596 STATE TRANSIT ASST.(S 15,000 0.11% 125 0 125 15 140 104 202 150TH ANNIVERSARY ADH 927 0.01% 8 0 8 1 9 105 152 SHERIFF GRANTS 60,340 0.42% 501 0 501 61 563 MGT of America, Inc. Page 57 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations ACCOUNTING SVCS Allocations Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total Subtotal Subtotal Subtotal Subtotal 14,226,423 100.00% 118,156 0 118,156 13,468 131,624 Direct Bills 0 0 Total Total Total Total $118,156 $131,624 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET MGT of America, Inc. Page 58 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department ACCTS ACCTS ACCTS ACCTS PAYABLE PAYABLE PAYABLE PAYABLE PAYROLL PAYROLL PAYROLL PAYROLL SVCS SVCS SVCS SVCS ACCOUNTIN ACCOUNTIN ACCOUNTIN ACCOUNTIN G SVCS G SVCS G SVCS G SVCS UNALLOWE UNALLOWE UNALLOWE UNALLOWE D Total Total Total Total 2 132 RISK MANAGEMENT $326 $763 $1,304 $0 $2,394 3 101 BOARD & CONSULT 952 4,547 3,398 0 8,898 4 103 PERSONNEL 717 763 619 0 2,099 5 105 AUDITOR-CONTROLLER 404 3,053 2,851 0 6,308 6 107 CENTRAL SERVICES 2,199 0 1,409 0 3,608 7 110 TREAS-TAX COLLECTOR 597 2,579 1,907 0 5,083 8 119 BUILDINGS & GROUND 5,185 2,113 4,456 0 11,754 9 128 INSURANCE 29 0 8 0 38 10 109 INFORMATION TECHNOLOGY 364 0 825 0 1,189 11 104 COUNTY CLERK 757 1,719 2,053 0 4,530 12 113 COUNTY ASSESSOR 612 2,579 2,681 0 5,871 13 114 RECORDER 626 1,719 826 0 3,171 14 116 ELECTIONS 495 0 167 0 662 15 126 CHAMBER OF COMMERCE 44 0 559 0 603 16 133 RETIREE BENEFITS 1,719 0 3,322 0 5,040 17 134 SURVEYOR/ENGR 146 0 70 0 215 18 138 GRAND JURY 29 0 51 0 80 19 141 COUNTY COUNSEL 451 0 1,721 0 2,172 21 146 DISTRICT ATTORNEY 2,141 2,328 2,181 0 6,650 22 147 PUBLIC DEFENDER 204 0 349 0 553 24 149 COUNTY SHERIFF 5,126 14,076 26,418 0 45,620 25 150 JAIL COSTS 58 0 257 0 315 26 294 VICTIM WITNESS 903 1,719 406 0 3,029 27 158 PROBATION DEPT 1,223 860 831 0 2,914 28 159/163 FIRE 670 0 275 0 945 29 160/164 EMERGENCY SVCS 175 0 792 0 966 30 165 EAST ALPINE FIRE 2,971 860 1,956 0 5,787 31 166 KIRKWOOD EMS 29 0 26 0 55 32 168 BV EMS 146 860 117 0 1,122 33 167 BUILDING DEPT 888 2,758 1,422 0 5,068 34 170 AGRICULTURAL COMMISSION 15 0 128 0 143 35 175 CDA 2,199 3,438 4,105 0 9,743 36 176 PLANNING DEPT 262 5,158 1,027 0 6,447 37 179 LOCAL AGENCY FORMATION 15 0 7 0 22 38 182 LOCAL HEALTH DEPT 0 0 204 0 204 39 185 SOLID WASTE 335 0 126 0 461 40 186 WELFARE 6,379 8,417 10,082 0 24,878 41 190 ONE STOP PROGRAM 3,058 860 579 0 4,497 42 187 SOCIAL SERVICES ASSISTANCE 670 0 554 0 1,224 43 188 GENERAL RELIEF 15 0 3 0 18 44 193/194 COUNTY LIBRARY 2,010 3,223 2,225 0 7,458 MGT of America, Inc. Page 59 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department ACCTS ACCTS ACCTS ACCTS PAYABLE PAYABLE PAYABLE PAYABLE PAYROLL PAYROLL PAYROLL PAYROLL SVCS SVCS SVCS SVCS ACCOUNTIN ACCOUNTIN ACCOUNTIN ACCOUNTIN G SVCS G SVCS G SVCS G SVCS UNALLOWE UNALLOWE UNALLOWE UNALLOWE D Total Total Total Total 45 195/196 CO PARKS $58 $0 $0 $0 $58 46 198 MUSEUM 583 1,719 304 0 2,605 47 (120) HEALTH DEPT 4,253 7,736 5,575 0 17,564 48 (121) MENTAL HEALTH 5,199 5,229 2,564 0 12,992 49 (122) DRUGS & ALCOHOL 4,893 4,549 3,572 0 13,014 50 (151) TOBACCO 1,995 609 840 0 3,444 51 (219/220) ROAD DEPT 6,991 6,519 12,710 0 26,219 52 214 PARKING/RECORDS MGMT 117 72 58 0 247 53 (330) FISH & GAME 204 0 503 0 706 54 (276) WATER SHED COORD 15 0 0 0 15 55 (273) BT EMERGENCY PREP 3,248 0 638 0 3,886 56 (240) AIRPORT 44 0 16 0 59 59 (295) LAW ENFORCEMENT AB443 44 0 303 0 347 60 (310) MPUD 15 0 0 0 15 61 221 CO ROAD IMPROVEMENT 364 0 716 0 1,080 62 (340) CSA #1 510 0 1,144 0 1,653 63 (361/370) CO TRANSIT 947 860 2,114 0 3,920 64 (400'S) SCHOOLS 26,113 4,119 0 0 30,232 65 115 COURT SERVICES 15 0 266 0 280 68 341 BV PUBLIC SAFTEY 58 860 453 0 1,371 69 342 BV SW ASSESSMENT 15 0 396 0 410 70 343 BV TRANSFER STATION 160 0 308 0 469 71 (500) OTHER TRUST &AGENCY 5,505 0 0 0 5,505 73 376 YOUTH OFFENDER BLOCK 291 0 856 0 1,147 74 377 MENTAL HEALTH SVCS ACT 7,413 7,378 8,925 0 23,716 75 260 CAPITAL OUTLAY 73 0 0 0 73 76 201 DEBT SERVICE FUND 29 0 1,047 0 1,076 77 261 HAWKINS PEAK 218 0 0 0 218 80 267 LEVIATHAN PEAK 73 0 0 0 73 84 271 GRANTS CLEARING 306 0 1,900 0 2,206 85 272 SAMSHA GRANT 73 0 103 0 176 86 274 HPP 87 0 511 0 599 88 300 EMPG 0 0 0 0 0 89 311 ASSESSORS SPEC REV 320 0 56 0 377 90 312 RECORDERS SPEC REV 73 0 56 0 129 92 397 TITLE III FIRE SAFETY 73 0 124 0 197 93 399 TOBACCO SETTLEMENT 15 0 19 0 33 94 515 AB233 COURT DISTRIBUTION 102 0 557 0 659 99 524 LOCAL REV FUND 2011 P 44 0 7 0 51 100 525 CC PERF INCENTIVES FU 44 0 86 0 129 101 595 TRANSPORTATION - LTF 0 0 1,892 0 1,892 MGT of America, Inc. Page 60 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Dept:5 105 AUDITOR-CONTROLLER Department Department Department Department ACCTS ACCTS ACCTS ACCTS PAYABLE PAYABLE PAYABLE PAYABLE PAYROLL PAYROLL PAYROLL PAYROLL SVCS SVCS SVCS SVCS ACCOUNTIN ACCOUNTIN ACCOUNTIN ACCOUNTIN G SVCS G SVCS G SVCS G SVCS UNALLOWE UNALLOWE UNALLOWE UNALLOWE D Total Total Total Total 102 596 STATE TRANSIT ASST.(S $0 $0 $140 $0 $140 103 264 FACILITY MASTER PLAN 1,762 0 0 0 1,762 104 202 150TH ANNIVERSARY ADH 44 0 9 0 52 105 152 SHERIFF GRANTS 248 0 563 0 810 106 ALL OTHER 335 0 0 0 335 Total Total Total Total $118,109 $104,040 $131,624 $0 $353,773 MGT of America, Inc. Page 61 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 MGT of America, Inc. Page 62 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 A. Department Costs A. Department Costs A. Department Costs A. Department Costs Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Description Description Description Description Amount Amount Amount Amount General General General General Admin Admin Admin Admin COMMO COMMO COMMO COMMO POSTAGE/C POSTAGE/C POSTAGE/C POSTAGE/C OPIES OPIES OPIES OPIES AUDIT/COST AUDIT/COST AUDIT/COST AUDIT/COST PLAN PLAN PLAN PLAN EDP EDP EDP EDP UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED 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 PHONE INTERNET P 32,196 0 32,196 0 0 0 0 PROF SERVICES P 11,725 325 0 0 0 11,400 0 AUDIT P 33,176 0 0 0 33,176 0 0 COST PLAN P 4,774 0 0 0 4,774 0 0 RENTS & LEASES P 8,889 0 0 6,914 0 1,975 0 MAINT AGREEMENTS P 13,264 937 0 0 0 12,327 0 SERVICE & SUPPLIES P 20,308 9,595 0 9,396 0 0 1,317 INTRAFUND TRANSFER P (7,210) 0 0 (7,210) 0 0 0 Subtotal - Services & Supplies 117,122 10,857 32,196 9,100 37,950 25,702 1,317 Department Cost Total Department Cost Total Department Cost Total Department Cost Total 117,122 10,857 32,196 9,100 37,950 25,702 1,317 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments 117,122 10,857 32,196 9,100 37,950 25,702 1,317 General Admin Distribution (10,857) 3,289 930 3,877 2,626 135 Grand Total Grand Total Grand Total Grand Total $117,122 $35,485 $10,030 $41,827 $28,328 $1,452 not allocated MGT of America, Inc. Page 63 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) B. Incoming Costs - (Default Spread Expense%) Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department First First First First Incoming Incoming Incoming Incoming Second Second Second Second Incoming Incoming Incoming Incoming COMMO COMMO COMMO COMMO POSTAGE/C POSTAGE/C POSTAGE/C POSTAGE/C OPIES OPIES OPIES OPIES AUDIT/COST AUDIT/COST AUDIT/COST AUDIT/COST PLAN PLAN PLAN PLAN EDP EDP EDP EDP UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED 1 ADMIN BUILDING $322 $0 $98 $28 $115 $78 $4 Subtotal - BUILDING USE ALLOWANC 322 0 98 28 115 78 4 3 BUDGET 71 12 25 7 30 20 1 3 PURCHASING 29 5 10 3 12 8 0 Subtotal - 101 BOARD & CONSULT 100 17 35 10 42 28 1 5 ACCTS PAYABLE 1,969 230 666 188 785 532 27 5 ACCOUNTING SVCS 1,255 154 427 121 503 341 17 Subtotal - 105 AUDITOR-CONTROLLE 3,225 383 1,093 309 1,289 873 45 6 POSTAGE/COPIES 0 (4,363) (1,322) (374) (1,558) (1,055) (54) 6 AUDIT/COST PLAN 0 458 139 39 164 111 6 Subtotal - 107 CENTRAL SERVICES 0 (3,905) (1,183) (334) (1,394) (944) (48) 7 WARRANT PROCESS 0 788 239 68 282 191 10 Subtotal - 110 TREAS-TAX COLLECTO 0 788 239 68 282 191 10 8 ADMIN BLDG 0 10,804 3,273 925 3,858 2,613 134 8 JANITORIAL SVCS 0 614 186 53 219 149 8 8 B&G SERVICES 0 1,930 585 165 689 467 24 Subtotal - 119 BUILDINGS & GROUND 0 13,348 4,044 1,143 4,767 3,229 165 Total Incoming Total Incoming Total Incoming Total Incoming 3,647 10,633 4,326 1,223 5,100 3,454 177 C. Total Allocated C. Total Allocated C. Total Allocated C. Total Allocated $131,402 $39,812 $11,253 $46,927 $31,782 $1,629 30.30% 8.56% 35.71% 24.19% 1.24% MGT of America, Inc. Page 64 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 COMMO Allocations COMMO Allocations COMMO Allocations COMMO Allocations Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 3 101 BOARD & CONSULT 3.00 3.16% $1,155 $0 $1,155 $0 $1,155 4 103 PERSONNEL 1.00 1.05% 385 0 385 0 385 5 105 AUDITOR-CONTROLLER 3.00 3.16% 1,155 0 1,155 0 1,155 7 110 TREAS-TAX COLLECTOR 3.00 3.16% 1,155 0 1,155 110 1,265 8 119 BUILDINGS & GROUND 3.00 3.16% 1,155 0 1,155 110 1,265 11 104 COUNTY CLERK 2.00 2.11% 770 0 770 73 844 12 113 COUNTY ASSESSOR 3.00 3.16% 1,155 0 1,155 110 1,265 13 114 RECORDER 1.00 1.05% 385 0 385 37 422 19 141 COUNTY COUNSEL 1.00 1.05% 385 0 385 37 422 21 146 DISTRICT ATTORNEY 3.00 3.16% 1,155 0 1,155 110 1,265 24 149 COUNTY SHERIFF 17.00 17.89% 6,548 0 6,548 622 7,170 27 158 PROBATION DEPT 2.00 2.11% 770 0 770 73 844 28 159/163 FIRE 3.00 3.16% 1,155 0 1,155 110 1,265 33 167 BUILDING DEPT 2.00 2.11% 770 0 770 73 844 35 175 CDA 5.00 5.26% 1,926 0 1,926 183 2,109 36 176 PLANNING DEPT 1.00 1.05% 385 0 385 37 422 40 186 WELFARE 10.00 10.53% 3,852 0 3,852 366 4,218 41 190 ONE STOP PROGRAM 1.00 1.05% 385 0 385 37 422 44 193/194 COUNTY LIBRARY 4.00 4.21% 1,541 0 1,541 146 1,687 46 198 MUSEUM 2.00 2.11% 770 0 770 73 844 47 (120) HEALTH DEPT 8.00 8.42% 3,081 0 3,081 293 3,374 48 (121) MENTAL HEALTH 1.10 1.16% 424 0 424 40 464 49 (122) DRUGS & ALCOHOL 2.20 2.32% 847 0 847 81 928 50 (151) TOBACCO 1.00 1.05% 385 0 385 37 422 51 (219/220) ROAD DEPT 4.00 4.21% 1,541 0 1,541 146 1,687 63 (361/370) CO TRANSIT 1.00 1.05% 385 0 385 37 422 72 375 STPUD MITIGATION 7.70 8.11% 2,966 0 2,966 282 3,248 Subtotal Subtotal Subtotal Subtotal 95.00 100.00% 36,590 0 36,590 3,221 39,812 Direct Bills 0 0 Total Total Total Total $36,590 $39,812 Basis Units: NUMBER OF PHONES Source: AUDITOR'S OFFICE MGT of America, Inc. Page 65 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 POSTAGE/COPIES Allocations POSTAGE/COPIES Allocations POSTAGE/COPIES Allocations POSTAGE/COPIES Allocations Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 3 101 BOARD & CONSULT 20.11 0.10% $11 $(20) $0 4 103 PERSONNEL 221.40 1.15% 119 (221) (103) 0 (103) 6 107 CENTRAL SERVICES 9,395.97 48.67% 5,033 (9,396) (4,363) 0 (4,363) 7 110 TREAS-TAX COLLECTOR 1,874.38 9.71% 1,004 (1,874) (870) 177 (694) 11 104 COUNTY CLERK 524.01 2.71% 281 (524) (243) 49 (194) 12 113 COUNTY ASSESSOR 262.63 1.36% 141 (263) (122) 25 (97) 13 114 RECORDER 511.53 2.65% 274 (512) (238) 48 (189) 14 116 ELECTIONS 1,213.73 6.29% 650 (1,214) (564) 114 (449) 21 146 DISTRICT ATTORNEY 264.47 1.37% 142 (264) (123) 25 (98) 24 149 COUNTY SHERIFF 1,017.63 5.27% 545 (1,018) (473) 96 (377) 27 158 PROBATION DEPT 59.51 0.31% 32 (60) (28) 6 (22) 35 175 CDA 320.99 1.66% 172 (321) (149) 30 (119) 40 186 WELFARE 1,442.25 7.47% 773 (1,442) (670) 136 (534) 41 190 ONE STOP PROGRAM 111.61 0.58% 60 (112) (52) 11 (41) 44 193/194 COUNTY LIBRARY 493.67 2.56% 264 (494) (229) 46 (183) 47 (120) HEALTH DEPT 882.58 4.57% 473 (883) (410) 83 (327) 48 (121) MENTAL HEALTH 72.75 0.38% 39 (73) (34) 7 (27) 49 (122) DRUGS & ALCOHOL 51.13 0.26% 27 (51) (24) 5 (19) 50 (151) TOBACCO 103.95 0.54% 56 (104) (48) 10 (38) 52 214 PARKING/RECORDS MGMT 10.80 0.06% 6 (11) 1 55 (273) BT EMERGENCY PREP 107.19 0.56% 57 (107) (50) 10 (40) 74 377 MENTAL HEALTH SVCS ACT 343.96 1.78% 184 (344) (160) 32 (127) Subtotal Subtotal Subtotal Subtotal 19,306.25 100.00% 10,342 (19,306) (8,964) 911 (8,054) Direct Bills 19,306 19,306 Total Total Total Total $10,342 $11,253 Basis Units: COSTS ABATED Source: AUDITOR'S OFFICE MGT of America, Inc. Page 66 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 157,062 1.10% $476 $0 $476 $0 $476 3 101 BOARD & CONSULT 409,169 2.88% 1,240 0 1,240 0 1,240 4 103 PERSONNEL 74,489 0.52% 226 0 226 0 226 5 105 AUDITOR-CONTROLLER 343,320 2.41% 1,041 0 1,041 0 1,041 6 107 CENTRAL SERVICES 151,135 1.06% 458 0 458 0 458 7 110 TREAS-TAX COLLECTOR 204,554 1.44% 620 0 620 59 679 8 119 BUILDINGS & GROUND 477,990 3.36% 1,449 0 1,449 139 1,588 9 128 INSURANCE 902 0.01% 3 0 3 0 3 10 109 INFORMATION TECHNOLOGY 88,494 0.62% 268 0 268 26 294 11 104 COUNTY CLERK 220,237 1.55% 668 0 668 64 732 12 113 COUNTY ASSESSOR 287,582 2.02% 872 0 872 83 955 13 114 RECORDER 88,580 0.62% 269 0 269 26 294 14 116 ELECTIONS 17,863 0.13% 54 0 54 5 59 15 126 CHAMBER OF COMMERCE 60,000 0.42% 182 0 182 17 199 16 133 RETIREE BENEFITS 356,330 2.50% 1,080 0 1,080 103 1,184 17 134 SURVEYOR/ENGR 7,487 0.05% 23 0 23 2 25 18 138 GRAND JURY 5,490 0.04% 17 0 17 2 18 19 141 COUNTY COUNSEL 184,585 1.30% 560 0 560 54 613 21 146 DISTRICT ATTORNEY 233,933 1.64% 709 0 709 68 777 22 147 PUBLIC DEFENDER 37,462 0.26% 114 0 114 11 124 24 149 COUNTY SHERIFF 2,833,762 19.92% 8,591 0 8,591 822 9,413 25 150 JAIL COSTS 27,552 0.19% 84 0 84 8 92 26 294 VICTIM WITNESS 43,592 0.31% 132 0 132 13 145 27 158 PROBATION DEPT 89,186 0.63% 270 0 270 26 296 28 159/163 FIRE 29,495 0.21% 89 0 89 9 98 29 160/164 EMERGENCY SVCS 84,925 0.60% 257 0 257 25 282 30 165 EAST ALPINE FIRE 209,816 1.47% 636 0 636 61 697 31 166 KIRKWOOD EMS 2,784 0.02% 8 0 8 1 9 32 168 BV EMS 12,521 0.09% 38 0 38 4 42 33 167 BUILDING DEPT 152,518 1.07% 462 0 462 44 507 34 170 AGRICULTURAL COMMISSION 13,727 0.10% 42 0 42 4 46 35 175 CDA 440,367 3.10% 1,335 0 1,335 128 1,463 36 176 PLANNING DEPT 110,160 0.77% 334 0 334 32 366 37 179 LOCAL AGENCY FORMATION 758 0.01% 2 0 2 0 3 38 182 LOCAL HEALTH DEPT 21,864 0.15% 66 0 66 6 73 39 185 SOLID WASTE 13,468 0.09% 41 0 41 4 45 40 186 WELFARE 1,081,451 7.60% 3,279 0 3,279 314 3,592 41 190 ONE STOP PROGRAM 62,080 0.44% 188 0 188 18 206 42 187 SOCIAL SERVICES ASSISTANCE 59,399 0.42% 180 0 180 17 197 43 188 GENERAL RELIEF 375 0.00% 1 0 1 0 1 44 193/194 COUNTY LIBRARY 238,689 1.68% 724 0 724 69 793 46 198 MUSEUM 32,583 0.23% 99 0 99 9 108 MGT of America, Inc. Page 67 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 47 (120) HEALTH DEPT 598,017 4.20% $1,813 $0 $1,813 $173 $1,986 48 (121) MENTAL HEALTH 275,008 1.93% 834 0 834 80 913 49 (122) DRUGS & ALCOHOL 383,164 2.69% 1,162 0 1,162 111 1,273 50 (151) TOBACCO 90,089 0.63% 273 0 273 26 299 51 (219/220) ROAD DEPT 1,363,332 9.58% 4,133 0 4,133 395 4,529 52 214 PARKING/RECORDS MGMT 6,273 0.04% 19 0 19 2 21 53 (330) FISH & GAME 53,907 0.38% 163 0 163 16 179 55 (273) BT EMERGENCY PREP 68,447 0.48% 208 0 208 20 227 56 (240) AIRPORT 1,674 0.01% 5 0 5 0 6 59 (295) LAW ENFORCEMENT AB443 32,488 0.23% 98 0 98 9 108 61 221 CO ROAD IMPROVEMENT 76,792 0.54% 233 0 233 22 255 62 (340) CSA #1 122,683 0.86% 372 0 372 36 408 63 (361/370) CO TRANSIT 226,762 1.59% 687 0 687 66 753 65 115 COURT SERVICES 28,513 0.20% 86 0 86 8 95 68 341 BV PUBLIC SAFTEY 48,583 0.34% 147 0 147 14 161 69 342 BV SW ASSESSMENT 42,426 0.30% 129 0 129 12 141 70 343 BV TRANSFER STATION 33,092 0.23% 100 0 100 10 110 73 376 YOUTH OFFENDER BLOCK 91,833 0.65% 278 0 278 27 305 74 377 MENTAL HEALTH SVCS ACT 957,360 6.73% 2,902 0 2,902 278 3,180 76 201 DEBT SERVICE FUND 112,296 0.79% 340 0 340 33 373 84 271 GRANTS CLEARING 203,777 1.43% 618 0 618 59 677 85 272 SAMSHA GRANT 11,023 0.08% 33 0 33 3 37 86 274 HPP 54,855 0.39% 166 0 166 16 182 88 300 EMPG 3 0.00% 0 0 0 0 0 89 311 ASSESSORS SPEC REV 6,024 0.04% 18 0 18 2 20 90 312 RECORDERS SPEC REV 5,978 0.04% 18 0 18 2 20 92 397 TITLE III FIRE SAFETY 13,284 0.09% 40 0 40 4 44 93 399 TOBACCO SETTLEMENT 2,000 0.01% 6 0 6 1 7 94 515 AB233 COURT DISTRIBUTION 59,760 0.42% 181 0 181 17 199 99 524 LOCAL REV FUND 2011 P 787 0.01% 2 0 2 0 3 100 525 CC PERF INCENTIVES FU 9,190 0.06% 28 0 28 3 31 101 595 TRANSPORTATION - LTF 203,000 1.43% 615 0 615 59 674 102 596 STATE TRANSIT ASST.(S 15,000 0.11% 45 0 45 4 50 104 202 150TH ANNIVERSARY ADH 927 0.01% 3 0 3 0 3 105 152 SHERIFF GRANTS 60,340 0.42% 183 0 183 18 200 MGT of America, Inc. Page 68 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations AUDIT/COST PLAN Allocations Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total Subtotal Subtotal Subtotal Subtotal 14,226,423 100.00% 43,130 0 43,130 3,797 46,927 Direct Bills 0 0 Total Total Total Total $43,130 $46,927 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET MGT of America, Inc. Page 69 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 EDP Allocations EDP Allocations EDP Allocations EDP Allocations Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 5 105 AUDITOR-CONTROLLER 40 40.00% $11,684 $0 $11,684 $0 $11,684 7 110 TREAS-TAX COLLECTOR 35 35.00% 10,224 0 10,224 1,500 11,724 12 113 COUNTY ASSESSOR 25 25.00% 7,303 0 7,303 1,072 8,374 Subtotal Subtotal Subtotal Subtotal 100 100.00% 29,210 0 29,210 2,572 31,782 Direct Bills 0 0 Total Total Total Total $29,210 $31,782 Basis Units: PERCENT OF USAGE Source: EDP WORKSHEET MGT of America, Inc. Page 70 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department COMMO COMMO COMMO COMMO POSTAGE/C POSTAGE/C POSTAGE/C POSTAGE/C OPIES OPIES OPIES OPIES AUDIT/COST AUDIT/COST AUDIT/COST AUDIT/COST PLAN PLAN PLAN PLAN EDP EDP EDP EDP UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED Total Total Total Total 0 Direct Billed $0 $19,306 $0 $0 $0 $19,306 2 132 RISK MANAGEMENT 0 0 476 0 0 476 3 101 BOARD & CONSULT 1,155 1,240 0 0 2,387 4 103 PERSONNEL 385 (103) 226 0 0 508 5 105 AUDITOR-CONTROLLER 1,155 0 1,041 11,684 0 13,880 6 107 CENTRAL SERVICES 0 (4,363) 458 0 0 (3,905) 7 110 TREAS-TAX COLLECTOR 1,265 (694) 679 11,724 0 12,975 8 119 BUILDINGS & GROUND 1,265 0 1,588 0 0 2,853 9 128 INSURANCE 0 0 3 0 0 3 10 109 INFORMATION TECHNOLOGY 0 0 294 0 0 294 11 104 COUNTY CLERK 844 (194) 732 0 0 1,381 12 113 COUNTY ASSESSOR 1,265 (97) 955 8,374 0 10,497 13 114 RECORDER 422 (189) 294 0 0 527 14 116 ELECTIONS 0 (449) 59 0 0 (390) 15 126 CHAMBER OF COMMERCE 0 0 199 0 0 199 16 133 RETIREE BENEFITS 0 0 1,184 0 0 1,184 17 134 SURVEYOR/ENGR 0 0 25 0 0 25 18 138 GRAND JURY 0 0 18 0 0 18 19 141 COUNTY COUNSEL 422 0 613 0 0 1,035 21 146 DISTRICT ATTORNEY 1,265 (98) 777 0 0 1,944 22 147 PUBLIC DEFENDER 0 0 124 0 0 124 24 149 COUNTY SHERIFF 7,170 (377) 9,413 0 0 16,206 25 150 JAIL COSTS 0 0 92 0 0 92 26 294 VICTIM WITNESS 0 0 145 0 0 145 27 158 PROBATION DEPT 844 (22) 296 0 0 1,118 28 159/163 FIRE 1,265 0 98 0 0 1,363 29 160/164 EMERGENCY SVCS 0 0 282 0 0 282 30 165 EAST ALPINE FIRE 0 0 697 0 0 697 31 166 KIRKWOOD EMS 0 0 9 0 0 9 32 168 BV EMS 0 0 42 0 0 42 33 167 BUILDING DEPT 844 0 507 0 0 1,350 34 170 AGRICULTURAL COMMISSION 0 0 46 0 0 46 35 175 CDA 2,109 (119) 1,463 0 0 3,453 36 176 PLANNING DEPT 422 0 366 0 0 788 37 179 LOCAL AGENCY FORMATION 0 0 3 0 0 3 38 182 LOCAL HEALTH DEPT 0 0 73 0 0 73 39 185 SOLID WASTE 0 0 45 0 0 45 40 186 WELFARE 4,218 (534) 3,592 0 0 7,276 41 190 ONE STOP PROGRAM 422 (41) 206 0 0 587 42 187 SOCIAL SERVICES ASSISTANCE 0 0 197 0 0 197 43 188 GENERAL RELIEF 0 0 1 0 0 1 MGT of America, Inc. Page 71 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Dept:6 107 CENTRAL SERVICES Department Department Department Department COMMO COMMO COMMO COMMO POSTAGE/C POSTAGE/C POSTAGE/C POSTAGE/C OPIES OPIES OPIES OPIES AUDIT/COST AUDIT/COST AUDIT/COST AUDIT/COST PLAN PLAN PLAN PLAN EDP EDP EDP EDP UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED Total Total Total Total 44 193/194 COUNTY LIBRARY $1,687 $(183) $793 $0 $0 $2,297 46 198 MUSEUM 844 0 108 0 0 952 47 (120) HEALTH DEPT 3,374 (327) 1,986 0 0 5,034 48 (121) MENTAL HEALTH 464 (27) 913 0 0 1,351 49 (122) DRUGS & ALCOHOL 928 (19) 1,273 0 0 2,182 50 (151) TOBACCO 422 (38) 299 0 0 683 51 (219/220) ROAD DEPT 1,687 0 4,529 0 0 6,216 52 214 PARKING/RECORDS MGMT 0 21 0 0 17 53 (330) FISH & GAME 0 0 179 0 0 179 55 (273) BT EMERGENCY PREP 0 (40) 227 0 0 188 56 (240) AIRPORT 0 0 6 0 0 6 59 (295) LAW ENFORCEMENT AB443 0 0 108 0 0 108 61 221 CO ROAD IMPROVEMENT 0 0 255 0 0 255 62 (340) CSA #1 0 0 408 0 0 408 63 (361/370) CO TRANSIT 422 0 753 0 0 1,175 65 115 COURT SERVICES 0 0 95 0 0 95 68 341 BV PUBLIC SAFTEY 0 0 161 0 0 161 69 342 BV SW ASSESSMENT 0 0 141 0 0 141 70 343 BV TRANSFER STATION 0 0 110 0 0 110 72 375 STPUD MITIGATION 3,248 0 0 0 0 3,248 73 376 YOUTH OFFENDER BLOCK 0 0 305 0 0 305 74 377 MENTAL HEALTH SVCS ACT 0 (127) 3,180 0 0 3,053 76 201 DEBT SERVICE FUND 0 0 373 0 0 373 84 271 GRANTS CLEARING 0 0 677 0 0 677 85 272 SAMSHA GRANT 0 0 37 0 0 37 86 274 HPP 0 0 182 0 0 182 88 300 EMPG 0 0 0 0 0 0 89 311 ASSESSORS SPEC REV 0 0 20 0 0 20 90 312 RECORDERS SPEC REV 0 0 20 0 0 20 92 397 TITLE III FIRE SAFETY 0 0 44 0 0 44 93 399 TOBACCO SETTLEMENT 0 0 7 0 0 7 94 515 AB233 COURT DISTRIBUTION 0 0 199 0 0 199 99 524 LOCAL REV FUND 2011 P 0 0 3 0 0 3 100 525 CC PERF INCENTIVES FU 0 0 31 0 0 31 101 595 TRANSPORTATION - LTF 0 0 674 0 0 674 102 596 STATE TRANSIT ASST.(S 0 0 50 0 0 50 104 202 150TH ANNIVERSARY ADH 0 0 3 0 0 3 105 152 SHERIFF GRANTS 0 0 200 0 0 200 Total Total Total Total $39,812 $11,253 $46,927 $31,782 $0 $129,773 MGT of America, Inc. Page 72 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 MGT of America, Inc. Page 73 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 A. Department Costs A. Department Costs A. Department Costs A. Department Costs Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Description Description Description Description Amount Amount Amount Amount General General General General Admin Admin Admin Admin WARRANT WARRANT WARRANT WARRANT PROCESS PROCESS PROCESS PROCESS UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED Personnel Costs Salaries S1 135,840 0 25,820 110,020 Salary % Split .00% 19.01% 80.99% Benefits S 61,280 0 11,648 49,632 Subtotal - Personnel Costs 197,120 0 37,468 159,652 Services & Supplies Cost Services & Supplies S 7,434 0 1,413 6,021 Subtotal - Services & Supplies 7,434 0 1,413 6,021 Department Cost Total Department Cost Total Department Cost Total Department Cost Total 204,554 0 38,881 165,673 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments 204,554 0 38,881 165,673 General Admin Distribution 0 0 0 Grand Total Grand Total Grand Total Grand Total $204,554 $38,881 $165,673 not allocated MGT of America, Inc. Page 74 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Department Department Department Department First First First First Incoming Incoming Incoming Incoming Second Second Second Second Incoming Incoming Incoming Incoming WARRANT WARRANT WARRANT WARRANT PROCESS PROCESS PROCESS PROCESS UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED 1 ADMIN BUILDING $376 $0 $71 $305 Subtotal - BUILDING USE ALLOWANC 376 0 71 305 2 SAFETY & WELLNESS 505 45 105 446 2 INSURANCE 167 15 34 147 Subtotal - 132 RISK MANAGEMENT 672 60 139 593 3 PERSONNEL SVCS 131 23 29 124 3 BUDGET 96 16 21 91 3 PURCHASING 39 7 9 37 Subtotal - 101 BOARD & CONSULT 266 45 59 253 4 PERSONNEL SVCS 1,787 248 387 1,648 Subtotal - 103 PERSONNEL 1,787 248 387 1,648 5 ACCTS PAYABLE 535 62 113 484 5 PAYROLL SVCS 2,290 289 490 2,089 5 ACCOUNTING SVCS 1,699 208 362 1,544 Subtotal - 105 AUDITOR-CONTROLLE 4,523 560 966 4,117 6 COMMO 1,155 110 241 1,025 6 POSTAGE/COPIES (870) 177 (132) (562) 6 AUDIT/COST PLAN 620 59 129 550 6 EDP 10,224 1,500 2,228 9,495 Subtotal - 107 CENTRAL SERVICES 11,129 1,846 2,466 10,508 7 WARRANT PROCESS 0 214 41 173 Subtotal - 110 TREAS-TAX COLLECTO 0 214 41 173 8 ADMIN BLDG 0 12,605 2,396 10,209 8 JANITORIAL SVCS 0 717 136 580 8 B&G SERVICES 0 2,252 428 1,824 Subtotal - 119 BUILDINGS & GROUND 0 15,573 2,960 12,613 Total Incoming Total Incoming Total Incoming Total Incoming 18,753 18,546 7,090 30,209 C. Total Allocated C. Total Allocated C. Total Allocated C. Total Allocated $241,853 $45,971 $195,882 19.01% 80.99% MGT of America, Inc. Page 75 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 WARRANT PROCESS Allocations WARRANT PROCESS Allocations WARRANT PROCESS Allocations WARRANT PROCESS Allocations Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 2 132 RISK MANAGEMENT 25 0.31% $131 $0 $131 $0 $131 3 101 BOARD & CONSULT 73 0.90% 381 0 381 0 381 4 103 PERSONNEL 55 0.68% 287 0 287 0 287 5 105 AUDITOR-CONTROLLER 31 0.38% 162 0 162 0 162 6 107 CENTRAL SERVICES 151 1.86% 788 0 788 0 788 7 110 TREAS-TAX COLLECTOR 41 0.50% 214 0 214 0 214 8 119 BUILDINGS & GROUND 356 4.38% 1,859 0 1,859 162 2,021 9 128 INSURANCE 2 0.02% 10 0 10 1 11 10 109 INFORMATION TECHNOLOGY 25 0.31% 131 0 131 11 142 11 104 COUNTY CLERK 52 0.64% 272 0 272 24 295 12 113 COUNTY ASSESSOR 42 0.52% 219 0 219 19 238 13 114 RECORDER 43 0.53% 225 0 225 20 244 14 116 ELECTIONS 34 0.42% 178 0 178 15 193 15 126 CHAMBER OF COMMERCE 3 0.04% 16 0 16 1 17 16 133 RETIREE BENEFITS 118 1.45% 616 0 616 54 670 17 134 SURVEYOR/ENGR 10 0.12% 52 0 52 5 57 18 138 GRAND JURY 2 0.02% 10 0 10 1 11 19 141 COUNTY COUNSEL 31 0.38% 162 0 162 14 176 21 146 DISTRICT ATTORNEY 147 1.81% 768 0 768 67 834 22 147 PUBLIC DEFENDER 14 0.17% 73 0 73 6 79 24 149 COUNTY SHERIFF 352 4.33% 1,838 0 1,838 160 1,998 25 150 JAIL COSTS 4 0.05% 21 0 21 2 23 26 294 VICTIM WITNESS 62 0.76% 324 0 324 28 352 27 158 PROBATION DEPT 84 1.03% 439 0 439 38 477 28 159/163 FIRE 46 0.57% 240 0 240 21 261 29 160/164 EMERGENCY SVCS 12 0.15% 63 0 63 5 68 30 165 EAST ALPINE FIRE 204 2.51% 1,065 0 1,065 93 1,158 31 166 KIRKWOOD EMS 2 0.02% 10 0 10 1 11 32 168 BV EMS 10 0.12% 52 0 52 5 57 33 167 BUILDING DEPT 61 0.75% 319 0 319 28 346 34 170 AGRICULTURAL COMMISSION 1 0.01% 5 0 5 0 6 35 175 CDA 151 1.86% 788 0 788 69 857 36 176 PLANNING DEPT 18 0.22% 94 0 94 8 102 37 179 LOCAL AGENCY FORMATION 1 0.01% 5 0 5 0 6 39 185 SOLID WASTE 23 0.28% 120 0 120 10 131 40 186 WELFARE 438 5.39% 2,287 0 2,287 199 2,486 41 190 ONE STOP PROGRAM 210 2.58% 1,097 0 1,097 95 1,192 42 187 SOCIAL SERVICES ASSISTANCE 46 0.57% 240 0 240 21 261 43 188 GENERAL RELIEF 1 0.01% 5 0 5 0 6 44 193/194 COUNTY LIBRARY 138 1.70% 721 0 721 63 783 45 195/196 CO PARKS 4 0.05% 21 0 21 2 23 46 198 MUSEUM 40 0.49% 209 0 209 18 227 MGT of America, Inc. Page 76 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 WARRANT PROCESS Allocations WARRANT PROCESS Allocations WARRANT PROCESS Allocations WARRANT PROCESS Allocations Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 47 (120) HEALTH DEPT 292 3.59% $1,525 $0 $1,525 $133 $1,657 48 (121) MENTAL HEALTH 357 4.39% 1,864 0 1,864 162 2,026 49 (122) DRUGS & ALCOHOL 336 4.13% 1,754 0 1,754 153 1,907 50 (151) TOBACCO 137 1.69% 715 0 715 62 778 51 (219/220) ROAD DEPT 480 5.90% 2,506 0 2,506 218 2,725 52 214 PARKING/RECORDS MGMT 8 0.10% 42 0 42 4 45 53 (330) FISH & GAME 14 0.17% 73 0 73 6 79 54 (276) WATER SHED COORD 1 0.01% 5 0 5 0 6 55 (273) BT EMERGENCY PREP 223 2.74% 1,164 0 1,164 101 1,266 56 (240) AIRPORT 3 0.04% 16 0 16 1 17 59 (295) LAW ENFORCEMENT AB443 3 0.04% 16 0 16 1 17 60 (310) MPUD 1 0.01% 5 0 5 0 6 61 221 CO ROAD IMPROVEMENT 25 0.31% 131 0 131 11 142 62 (340) CSA #1 35 0.43% 183 0 183 16 199 63 (361/370) CO TRANSIT 65 0.80% 339 0 339 30 369 64 (400'S) SCHOOLS 1,793 22.06% 9,362 0 9,362 815 10,177 65 115 COURT SERVICES 1 0.01% 5 0 5 0 6 68 341 BV PUBLIC SAFTEY 4 0.05% 21 0 21 2 23 69 342 BV SW ASSESSMENT 1 0.01% 5 0 5 0 6 70 343 BV TRANSFER STATION 11 0.14% 57 0 57 5 62 71 (500) OTHER TRUST &AGENCY 378 4.65% 1,974 0 1,974 172 2,146 73 376 YOUTH OFFENDER BLOCK 20 0.25% 104 0 104 9 114 74 377 MENTAL HEALTH SVCS ACT 509 6.26% 2,658 0 2,658 231 2,889 75 260 CAPITAL OUTLAY 5 0.06% 26 0 26 2 28 76 201 DEBT SERVICE FUND 2 0.02% 10 0 10 1 11 77 261 HAWKINS PEAK 15 0.18% 78 0 78 7 85 80 267 LEVIATHAN PEAK 5 0.06% 26 0 26 2 28 84 271 GRANTS CLEARING 21 0.26% 110 0 110 10 119 85 272 SAMSHA GRANT 5 0.06% 26 0 26 2 28 86 274 HPP 6 0.07% 31 0 31 3 34 89 311 ASSESSORS SPEC REV 22 0.27% 115 0 115 10 125 90 312 RECORDERS SPEC REV 5 0.06% 26 0 26 2 28 92 397 TITLE III FIRE SAFETY 5 0.06% 26 0 26 2 28 93 399 TOBACCO SETTLEMENT 1 0.01% 5 0 5 0 6 94 515 AB233 COURT DISTRIBUTION 7 0.09% 37 0 37 3 40 99 524 LOCAL REV FUND 2011 P 3 0.04% 16 0 16 1 17 100 525 CC PERF INCENTIVES FU 3 0.04% 16 0 16 1 17 103 264 FACILITY MASTER PLAN 121 1.49% 632 0 632 55 687 104 202 150TH ANNIVERSARY ADH 3 0.04% 16 0 16 1 17 105 152 SHERIFF GRANTS 17 0.21% 89 0 89 8 96 106 ALL OTHER 23 0.28% 120 0 120 10 131 MGT of America, Inc. Page 77 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 WARRANT PROCESS Allocations WARRANT PROCESS Allocations WARRANT PROCESS Allocations WARRANT PROCESS Allocations Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total Subtotal Subtotal Subtotal Subtotal 8,129 100.00% 42,445 0 42,445 3,525 45,971 Direct Bills 0 0 Total Total Total Total $42,445 $45,971 Basis Units: NUMBER OF NON-PAYROLL Source: COUNTY WORKSHEET MGT of America, Inc. Page 78 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Department Department Department Department WARRANT WARRANT WARRANT WARRANT PROCESS PROCESS PROCESS PROCESS UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED Total Total Total Total 2 132 RISK MANAGEMENT $131 $0 $131 3 101 BOARD & CONSULT 381 0 381 4 103 PERSONNEL 287 0 287 5 105 AUDITOR-CONTROLLER 162 0 162 6 107 CENTRAL SERVICES 788 0 788 7 110 TREAS-TAX COLLECTOR 214 0 214 8 119 BUILDINGS & GROUND 2,021 0 2,021 9 128 INSURANCE 11 0 11 10 109 INFORMATION TECHNOLOGY 142 0 142 11 104 COUNTY CLERK 295 0 295 12 113 COUNTY ASSESSOR 238 0 238 13 114 RECORDER 244 0 244 14 116 ELECTIONS 193 0 193 15 126 CHAMBER OF COMMERCE 17 0 17 16 133 RETIREE BENEFITS 670 0 670 17 134 SURVEYOR/ENGR 57 0 57 18 138 GRAND JURY 11 0 11 19 141 COUNTY COUNSEL 176 0 176 21 146 DISTRICT ATTORNEY 834 0 834 22 147 PUBLIC DEFENDER 79 0 79 24 149 COUNTY SHERIFF 1,998 0 1,998 25 150 JAIL COSTS 23 0 23 26 294 VICTIM WITNESS 352 0 352 27 158 PROBATION DEPT 477 0 477 28 159/163 FIRE 261 0 261 29 160/164 EMERGENCY SVCS 68 0 68 30 165 EAST ALPINE FIRE 1,158 0 1,158 31 166 KIRKWOOD EMS 11 0 11 32 168 BV EMS 57 0 57 33 167 BUILDING DEPT 346 0 346 34 170 AGRICULTURAL COMMISSION 6 0 6 35 175 CDA 857 0 857 36 176 PLANNING DEPT 102 0 102 37 179 LOCAL AGENCY FORMATION 6 0 6 39 185 SOLID WASTE 131 0 131 40 186 WELFARE 2,486 0 2,486 41 190 ONE STOP PROGRAM 1,192 0 1,192 42 187 SOCIAL SERVICES ASSISTANCE 261 0 261 43 188 GENERAL RELIEF 6 0 6 44 193/194 COUNTY LIBRARY 783 0 783 45 195/196 CO PARKS 23 0 23 MGT of America, Inc. Page 79 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Department Department Department Department WARRANT WARRANT WARRANT WARRANT PROCESS PROCESS PROCESS PROCESS UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED Total Total Total Total 46 198 MUSEUM $227 $0 $227 47 (120) HEALTH DEPT 1,657 0 1,657 48 (121) MENTAL HEALTH 2,026 0 2,026 49 (122) DRUGS & ALCOHOL 1,907 0 1,907 50 (151) TOBACCO 778 0 778 51 (219/220) ROAD DEPT 2,725 0 2,725 52 214 PARKING/RECORDS MGMT 45 0 45 53 (330) FISH & GAME 79 0 79 54 (276) WATER SHED COORD 6 0 6 55 (273) BT EMERGENCY PREP 1,266 0 1,266 56 (240) AIRPORT 17 0 17 59 (295) LAW ENFORCEMENT AB443 17 0 17 60 (310) MPUD 6 0 6 61 221 CO ROAD IMPROVEMENT 142 0 142 62 (340) CSA #1 199 0 199 63 (361/370) CO TRANSIT 369 0 369 64 (400'S) SCHOOLS 10,177 0 10,177 65 115 COURT SERVICES 6 0 6 68 341 BV PUBLIC SAFTEY 23 0 23 69 342 BV SW ASSESSMENT 6 0 6 70 343 BV TRANSFER STATION 62 0 62 71 (500) OTHER TRUST &AGENCY 2,146 0 2,146 73 376 YOUTH OFFENDER BLOCK 114 0 114 74 377 MENTAL HEALTH SVCS ACT 2,889 0 2,889 75 260 CAPITAL OUTLAY 28 0 28 76 201 DEBT SERVICE FUND 11 0 11 77 261 HAWKINS PEAK 85 0 85 80 267 LEVIATHAN PEAK 28 0 28 84 271 GRANTS CLEARING 119 0 119 85 272 SAMSHA GRANT 28 0 28 86 274 HPP 34 0 34 89 311 ASSESSORS SPEC REV 125 0 125 90 312 RECORDERS SPEC REV 28 0 28 92 397 TITLE III FIRE SAFETY 28 0 28 93 399 TOBACCO SETTLEMENT 6 0 6 94 515 AB233 COURT DISTRIBUTION 40 0 40 99 524 LOCAL REV FUND 2011 P 17 0 17 100 525 CC PERF INCENTIVES FU 17 0 17 103 264 FACILITY MASTER PLAN 687 0 687 104 202 150TH ANNIVERSARY ADH 17 0 17 105 152 SHERIFF GRANTS 96 0 96 MGT of America, Inc. Page 80 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Dept:7 110 TREAS-TAX COLLECTOR Department Department Department Department WARRANT WARRANT WARRANT WARRANT PROCESS PROCESS PROCESS PROCESS UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED Total Total Total Total 106 ALL OTHER $131 $0 $131 Total Total Total Total $45,971 $0 $45,971 MGT of America, Inc. Page 81 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 MGT of America, Inc. Page 82 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 A. Department Costs A. Department Costs A. Department Costs A. Department Costs Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Description Description Description Description Amount Amount Amount Amount General General General General Admin Admin Admin Admin COURTHOU COURTHOU COURTHOU COURTHOU SE SE SE SE LIBRARY LIBRARY LIBRARY LIBRARY ADMIN ADMIN ADMIN ADMIN BLDG BLDG BLDG BLDG JANITORIAL JANITORIAL JANITORIAL JANITORIAL SVCS SVCS SVCS SVCS B&G B&G B&G B&G SERVICES SERVICES SERVICES SERVICES UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED Personnel Costs Salaries S1 89,682 0 18,736 31,642 39,304 0 0 0 Salary % Split .00% 20.89% 35.28% 43.83% .00% .00% .00% Benefits S 35,090 0 7,331 12,381 15,378 0 0 0 Subtotal - Personnel Costs 124,772 0 26,068 44,022 54,682 0 0 0 Services & Supplies Cost Maint Structures S 28,600 0 5,975 10,091 12,534 0 0 0 Road Admin Cost P 3,438 0 0 0 0 0 0 3,438 Janitorial Svcs P 44,925 0 0 0 0 44,925 0 0 Other Svcs & Supplies P 141,188 0 0 0 0 0 141,188 0 Utilities S 135,067 0 28,218 47,655 59,194 0 0 0 Subtotal - Services & Supplies 353,218 0 34,194 57,745 71,728 44,925 141,188 3,438 Department Cost Total Department Cost Total Department Cost Total Department Cost Total 477,990 0 60,261 101,768 126,410 44,925 141,188 3,438 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments Total Costs After Adjustments 477,990 0 60,261 101,768 126,410 44,925 141,188 3,438 General Admin Distribution 0 0 0 0 0 0 0 Grand Total Grand Total Grand Total Grand Total $477,990 $60,261 $101,768 $126,410 $44,925 $141,188 $3,438 not allocated MGT of America, Inc. Page 83 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) B. Incoming Costs - (Default Spread Salary%) Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Department Department Department Department First First First First Incoming Incoming Incoming Incoming Second Second Second Second Incoming Incoming Incoming Incoming COURTHOU COURTHOU COURTHOU COURTHOU SE SE SE SE LIBRARY LIBRARY LIBRARY LIBRARY ADMIN ADMIN ADMIN ADMIN BLDG BLDG BLDG BLDG JANITORIAL JANITORIAL JANITORIAL JANITORIAL SVCS SVCS SVCS SVCS B&G B&G B&G B&G SERVICES SERVICES SERVICES SERVICES UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED 2 SAFETY & WELLNESS $414 $37 $94 $159 $198 $0 $0 $0 2 INSURANCE 102 9 23 39 49 0 0 0 Subtotal - 132 RISK MANAGEMENT 517 46 118 198 247 0 0 0 3 PERSONNEL SVCS 107 18 26 44 55 0 0 0 3 BUDGET 225 38 55 93 115 0 0 0 3 PURCHASING 91 15 22 38 47 0 0 0 Subtotal - 101 BOARD & CONSULT 424 72 104 175 217 0 0 0 4 PERSONNEL SVCS 1,881 261 447 756 939 0 0 0 Subtotal - 103 PERSONNEL 1,881 261 447 756 939 0 0 0 5 ACCTS PAYABLE 4,643 542 1,083 1,829 2,272 0 0 0 5 PAYROLL SVCS 1,876 237 441 746 926 0 0 0 5 ACCOUNTING SVCS 3,970 486 931 1,572 1,953 0 0 0 Subtotal - 105 AUDITOR-CONTROLLE 10,489 1,265 2,456 4,147 5,151 0 0 0 6 COMMO 1,155 110 264 446 555 0 0 0 6 AUDIT/COST PLAN 1,449 139 332 560 696 0 0 0 Subtotal - 107 CENTRAL SERVICES 2,605 248 596 1,007 1,250 0 0 0 7 WARRANT PROCESS 1,859 162 422 713 886 0 0 0 Subtotal - 110 TREAS-TAX COLLECTO 1,859 162 422 713 886 0 0 0 Total Incoming Total Incoming Total Incoming Total Incoming 17,774 2,054 4,142 6,996 8,690 0 0 0 C. Total Allocated C. Total Allocated C. Total Allocated C. Total Allocated $497,818 $64,404 $108,764 $135,100 $44,925 $141,188 $3,438 12.94% 21.85% 27.14% 9.02% 28.36% 0.69% MGT of America, Inc. Page 84 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 COURTHOUSE Allocations COURTHOUSE Allocations COURTHOUSE Allocations COURTHOUSE Allocations Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 24 149 COUNTY SHERIFF 2,335 93.89% $60,064 $0 $60,064 $403 $60,467 27 158 PROBATION DEPT 152 6.11% 3,910 0 3,910 26 3,936 Subtotal Subtotal Subtotal Subtotal 2,487 100.00% 63,974 0 63,974 429 64,404 Direct Bills 0 0 Total Total Total Total $63,974 $64,404 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS MGT of America, Inc. Page 85 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 LIBRARY Allocations LIBRARY Allocations LIBRARY Allocations LIBRARY Allocations Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 44 193/194 COUNTY LIBRARY 4,200 100.00% $108,039 $0 $108,039 $725 $108,764 Subtotal Subtotal Subtotal Subtotal 4,200 100.00% 108,039 0 108,039 725 108,764 Direct Bills 0 0 Total Total Total Total $108,039 $108,764 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS MGT of America, Inc. Page 86 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 ADMIN BLDG Allocations ADMIN BLDG Allocations ADMIN BLDG Allocations ADMIN BLDG Allocations Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 3 101 BOARD & CONSULT 1,560 29.90% $40,129 $0 $40,129 $0 $40,129 4 103 PERSONNEL 200 3.83% 5,145 0 5,145 0 5,145 5 105 AUDITOR-CONTROLLER 590 11.31% 15,177 0 15,177 0 15,177 6 107 CENTRAL SERVICES 420 8.05% 10,804 0 10,804 0 10,804 7 110 TREAS-TAX COLLECTOR 490 9.39% 12,605 0 12,605 0 12,605 11 104 COUNTY CLERK 749 14.36% 19,267 0 19,267 344 19,611 12 113 COUNTY ASSESSOR 1,208 23.16% 31,074 0 31,074 556 31,630 Subtotal Subtotal Subtotal Subtotal 5,217 100.00% 134,200 0 134,200 900 135,100 Direct Bills 0 0 Total Total Total Total $134,200 $135,100 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS MGT of America, Inc. Page 87 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 JANITORIAL SVCS Allocations JANITORIAL SVCS Allocations JANITORIAL SVCS Allocations JANITORIAL SVCS Allocations Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 3 101 BOARD & CONSULT 1,560 5.08% $2,281 $0 $2,281 $0 $2,281 4 103 PERSONNEL 200 0.65% 292 0 292 0 292 5 105 AUDITOR-CONTROLLER 590 1.92% 863 0 863 0 863 6 107 CENTRAL SERVICES 420 1.37% 614 0 614 0 614 7 110 TREAS-TAX COLLECTOR 490 1.60% 717 0 717 0 717 11 104 COUNTY CLERK 749 2.44% 1,095 0 1,095 0 1,095 12 113 COUNTY ASSESSOR 1,208 3.93% 1,767 0 1,767 0 1,767 21 146 DISTRICT ATTORNEY 750 2.44% 1,097 0 1,097 0 1,097 24 149 COUNTY SHERIFF 2,335 7.60% 3,415 0 3,415 0 3,415 27 158 PROBATION DEPT 152 0.49% 222 0 222 0 222 33 167 BUILDING DEPT 690 2.25% 1,009 0 1,009 0 1,009 36 176 PLANNING DEPT 338 1.10% 494 0 494 0 494 40 186 WELFARE 4,183 13.62% 6,117 0 6,117 0 6,117 44 193/194 COUNTY LIBRARY 4,200 13.67% 6,142 0 6,142 0 6,142 45 195/196 CO PARKS 4,210 13.70% 6,157 0 6,157 0 6,157 46 198 MUSEUM 4,097 13.34% 5,991 0 5,991 0 5,991 47 (120) HEALTH DEPT 1,863 6.06% 2,724 0 2,724 0 2,724 48 (121) MENTAL HEALTH 338 1.10% 494 0 494 0 494 49 (122) DRUGS & ALCOHOL 718 2.34% 1,050 0 1,050 0 1,050 51 (219/220) ROAD DEPT 1,630 5.31% 2,384 0 2,384 0 2,384 Subtotal Subtotal Subtotal Subtotal 30,721 100.00% 44,925 0 44,925 0 44,925 Direct Bills 0 0 Total Total Total Total $44,925 $44,925 Basis Units: SQUARE FOOTAGE CLEANED Source: AUDITOR'S OFFICE MGT of America, Inc. Page 88 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 B&G SERVICES Allocations B&G SERVICES Allocations B&G SERVICES Allocations B&G SERVICES Allocations Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Department Department Department Department Units Units Units Units Allocation Allocation Allocation Allocation Percent Percent Percent Percent First First First First Allocation Allocation Allocation Allocation Direct Billed Direct Billed Direct Billed Direct Billed Department Department Department Department Allocation Allocation Allocation Allocation Second Second Second Second Allocation Allocation Allocation Allocation Total Total Total Total 3 101 BOARD & CONSULT 1,560 5.08% $7,169 $0 $7,169 $0 $7,169 4 103 PERSONNEL 200 0.65% 919 0 919 0 919 5 105 AUDITOR-CONTROLLER 590 1.92% 2,712 0 2,712 0 2,712 6 107 CENTRAL SERVICES 420 1.37% 1,930 0 1,930 0 1,930 7 110 TREAS-TAX COLLECTOR 490 1.60% 2,252 0 2,252 0 2,252 11 104 COUNTY CLERK 749 2.44% 3,442 0 3,442 0 3,442 12 113 COUNTY ASSESSOR 1,208 3.93% 5,552 0 5,552 0 5,552 21 146 DISTRICT ATTORNEY 750 2.44% 3,447 0 3,447 0 3,447 24 149 COUNTY SHERIFF 2,335 7.60% 10,731 0 10,731 0 10,731 27 158 PROBATION DEPT 152 0.49% 699 0 699 0 699 33 167 BUILDING DEPT 690 2.25% 3,171 0 3,171 0 3,171 36 176 PLANNING DEPT 338 1.10% 1,553 0 1,553 0 1,553 40 186 WELFARE 4,183 13.62% 19,224 0 19,224 0 19,224 44 193/194 COUNTY LIBRARY 4,200 13.67% 19,302 0 19,302 0 19,302 45 195/196 CO PARKS 4,210 13.70% 19,348 0 19,348 0 19,348 46 198 MUSEUM 4,097 13.34% 18,829 0 18,829 0 18,829 47 (120) HEALTH DEPT 1,863 6.06% 8,562 0 8,562 0 8,562 48 (121) MENTAL HEALTH 338 1.10% 1,553 0 1,553 0 1,553 49 (122) DRUGS & ALCOHOL 718 2.34% 3,300 0 3,300 0 3,300 51 (219/220) ROAD DEPT 1,630 5.31% 7,491 0 7,491 0 7,491 Subtotal Subtotal Subtotal Subtotal 30,721 100.00% 141,188 0 141,188 0 141,188 Direct Bills 0 0 Total Total Total Total $141,188 $141,188 Basis Units: TOTAL SQUARE FOOTAGE OCCUPIED Source: AUDITOR'S OFFICE MGT of America, Inc. Page 89 of 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2013-2014 Actuals for Use in FY 2015-2016 FY 2014 3/2/2015 Allocation Summary Allocation Summary Allocation Summary Allocation Summary Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Dept:8 119 BUILDINGS & GROUND Department Department Department Department COURTHOU COURTHOU COURTHOU COURTHOU SE SE SE SE LIBRARY LIBRARY LIBRARY LIBRARY ADMIN ADMIN ADMIN ADMIN BLDG BLDG BLDG BLDG JANITORIAL JANITORIAL JANITORIAL JANITORIAL SVCS SVCS SVCS SVCS B&G B&G B&G B&G SERVICES SERVICES SERVICES SERVICES UNALLOCAT UNALLOCAT UNALLOCAT UNALLOCAT ED ED ED ED Total Total Total Total 3 101 BOARD & CONSULT $0 $0 $40,129 $2,281 $7,169 $0 $49,579 4 103 PERSONNEL 0 0 5,145 292 919 0 6,356 5 105 AUDITOR-CONTROLLER 0 0 15,177 863 2,712 0 18,751 6 107 CENTRAL SERVICES 0 0 10,804 614 1,930 0 13,348 7 110 TREAS-TAX COLLECTOR 0 0 12,605 717 2,252 0 15,573 11 104 COUNTY CLERK 0 0 19,611 1,095 3,442 0 24,149 12 113 COUNTY ASSESSOR 0 0 31,630 1,767 5,552 0 38,948 21 146 DISTRICT ATTORNEY 0 0 0 1,097 3,447 0 4,544 24 149 COUNTY SHERIFF 60,467 0 0 3,415 10,731 0 74,613 27 158 PROBATION DEPT 3,936 0 0 222 699 0 4,857 33 167 BUILDING DEPT 0 0 0 1,009 3,171 0 4,180 36 176 PLANNING DEPT 0 0 0 494 1,553 0 2,048 40 186 WELFARE 0 0 0 6,117 19,224 0 25,341 44 193/194 COUNTY LIBRARY 0 108,764 0 6,142 19,302 0 134,208 45 195/196 CO PARKS 0 0 0 6,157 19,348 0 25,505 46 198 MUSEUM 0 0 0 5,991 18,829 0 24,820 47 (120) HEALTH DEPT 0 0 0 2,724 8,562 0 11,286 48 (121) MENTAL HEALTH 0 0 0 494 1,553 0 2,048 49 (122) DRUGS & ALCOHOL 0 0 0 1,050 3,300 0 4,350 51 (219/220) ROAD DEPT 0 0 0 2,384 7,491 0 9,875 Total Total Total Total $64,404 $108,764 $135,100 $44,925 $141,188 $0 $494,380 MGT of America, Inc. 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