Document alpinecountyca_gov_doc_3a14b25174

2251 Harvard Street, Suite 134 I Sacramento, CA 95815 [PHONE REDACTED] I mgtconsulting.com Alpine County, California 2 CFR PART 200 COST ALLOCATION PLAN REVISED Fiscal Year 2017/18 For Use in Fiscal Year 2019/20 ---PAGE BREAK--- CERTIFICATION 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 "Revised" proposal to establish cost allocations or billings for July 1, 2019 through June 30, 2020 are allowable in accordance with the requirements of 2 CFR Part 200, "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: Lowell M. Black Title: Director of Finance Date of Execution: ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2019-20 FY 2017-18 MGT Consulting Group General Statement of Revisions Building Depreciation – the Narrative has been updated to reflect/verify the County is using straight-line depreciation to recover costs. Central Services – the cost plan has been updated to reflect the correct postage charges to be allocated in the cost plan. It has been determined the only postage charges to be allocated in the cost plan are to the general fund departments. The Intrafund Transfer amount has been direct billed in the cost plan as these are the general fund charges only. Auditor-Controller – the Revenue has been updated in the plan. There is no allowable revenue applicable for this department. Buildings & Grounds – The revenue amount of $23,197 has been updated in the plan. This number was transposed but has now been updated ($21,397) ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Table of Contents Schedule Description Allocation Basis Units Allocation Basis Source Page # Table of Contents 1 Summary Schedule 3 Carry Forward Schedule 15 BUILDING DEPRECIATION 18 1 Department Costs 19 1 Incoming Costs 21 1 COURTHOUSE SQUARE FOOTAGE AUDITOR 22 1 LIBRARY DIRECT DIRECT 23 1 ADMIN BUILDING SQUARE FOOTAGE COUNTY 24 1 BV COMM SVCS SQUARE FOOTAGE COUNTY 25 1 SOCIAL SVCS SQUARE FOOTAGE RENTAL RATE 26 1 PUB HEALTH **Not Allocated** DEPRECIATION 1 CDA SQUARE FOOTAGE COUNTY 27 1 TURTLE ROCK **Not Allocated** COUNTY 1 Allocation Summary 28 132 RISK MANAGEMENT 29 2 Department Costs 30 2 Incoming Costs 31 2 SAFETY & WELLNESS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 32 2 INSURANCE WORKERS' COMP CHARGES AUDITOR'S OFFICE 34 2 Unallocated **Not Allocated** 2 Allocation Summary 36 103 PERSONNEL 38 5 Department Costs 39 5 Incoming Costs 40 5 PERSONNEL SVCS NUMBER OF FTE POSITION ALLOCATION LIST 41 5 Allocation Summary 43 105 AUDITOR-CONTROLLER 44 6 Department Costs 45 6 Incoming Costs 46 6 ACCTS PAYABLE NUMBER OF WARRANTS PROCESSED AUDITOR'S OFFICE 47 6 PAYROLL SVCS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 50 6 ACCOUNTING SVCS RELATIVE BUDGET SIZE COUNTY BUDGET BOOK 52 6 UNALLOWED **Not Allocated** 6 Allocation Summary 55 MGT Consulting Group Page 1 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 107 CENTRAL SERVICES 58 7 Department Costs 59 7 Incoming Costs 60 7 COMMO NUMBER OF PHONES AUDITOR'S OFFICE 61 7 POSTAGE/COPIES COSTS ABATED AUDITOR'S OFFICE 62 7 AUDIT/COST PLAN RELATIVE BUDGET SIZE COUNTY BUDGET BOOK 63 7 EDP PERCENT OF USAGE EDP WORKSHEET 65 7 UNALLOCATED **Not Allocated** 7 Allocation Summary 66 110 TREAS-TAX COLLECTOR 68 8 Department Costs 69 8 Incoming Costs 70 8 WARRANT PROCESS NUMBER OF NON-PAYROLL COUNTY WORKSHEET 71 8 UNALLOCATED **Not Allocated** 8 Allocation Summary 74 119 BUILDINGS & GROUND 76 9 Department Costs 77 9 Incoming Costs 78 9 COURTHOUSE SQUARE FOOTAGE AUDITOR'S OFFICE 79 9 LIBRARY SQUARE FOOTAGE COUNTY RECORDS 80 9 ADMIN BLDG SQUARE FOOTAGE COUNTY RECORDS 81 9 JANITORIAL SVCS SQUARE FOOTAGE CLEANED AUDITOR'S OFFICE 82 9 B&G SERVICES TOTAL SQUARE FOOTAGE OCCUPIED AUDITOR'S OFFICE 83 9 UNALLOCATED **Not Allocated** 9 Allocation Summary 84 MGT Consulting Group Page 2 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 101 BOARD & CONSULT 102 CAO 128 INSURANCE 109 INFORMATI ON TECHNOLO 104 COUNTY CLERK 113 COUNTY ASSESSOR 114 RECORDER 116 ELECTIONS 126 CHAMBER OF COMMERCE 130 SELF- INSURANCE FUND ISF 1 BUILDING DEPRECIATION $17,622 $0 $0 $0 $8,461 $13,646 $0 $0 $0 $0 2 132 RISK MANAGEMENT 4,898 904 0 497 1,490 1,893 866 0 0 0 5 103 PERSONNEL 9,286 2,470 0 1,857 5,572 5,850 1,579 0 0 0 6 105 AUDITOR-CONTROLLER 8,057 3,618 0 3,944 6,010 6,599 3,018 615 498 5,448 7 107 CENTRAL SERVICES 2,007 1,456 0 1,571 3,596 13,389 1,315 933 210 2,547 8 110 TREAS-TAX COLLECTOR 221 64 0 183 186 149 114 66 8 5 9 119 BUILDINGS & GROUND 40,833 901 0 0 20,875 29,688 1,254 0 0 0 Total Current Allocations 82,925 9,413 0 8,052 46,190 71,214 8,146 1,615 716 8,000 Less: Prior Year Allocations 62,279 0 52 2,764 35,767 71,899 6,240 493 1,277 0 Carry-Forward 20,646 0 (52) 5,288 10,423 (685) 1,906 1,122 (561) 0 Proposed Costs $103,570 $9,413 $(52) $13,341 $56,614 $70,529 $10,052 $2,736 $155 $8,000 MGT Consulting Group Page 3 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 133 RETIREE BENEFITS 134 SURVEYOR/ ENGR 138 GRAND JURY 141 COUNTY COUNSEL 146 DISTRICT ATTORNEY 147 PUBLIC DEFENDER 292 ANTI DRUG ABUSE 149 COUNTY SHERIFF 154 BV MAINTENAN CE 150 JAIL COSTS 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $26,377 $0 $0 2 132 RISK MANAGEMENT 0 0 1,274 0 5,198 0 0 28,599 386 0 5 103 PERSONNEL 0 0 0 0 4,903 0 0 33,802 0 0 6 105 AUDITOR-CONTROLLER 4,667 358 95 2,032 7,259 859 0 41,592 1,322 232 7 107 CENTRAL SERVICES 1,337 53 36 1,347 3,095 198 0 21,229 276 109 8 110 TREAS-TAX COLLECTOR 277 37 3 77 428 66 0 963 0 0 9 119 BUILDINGS & GROUND 0 0 0 596 3,312 0 0 64,546 0 0 Total Current Allocations 6,281 448 1,407 4,053 24,194 1,123 0 217,108 1,983 341 Less: Prior Year Allocations 8,337 301 1,657 4,492 19,328 1,066 0 195,219 2,000 1,550 Carry-Forward (2,056) 147 (250) (439) 4,866 57 0 21,889 (17) (1,209) Proposed Costs $4,225 $595 $1,158 $3,614 $29,060 $1,179 $0 $238,997 $1,966 $(867) MGT Consulting Group Page 4 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 294 VICTIM WITNESS 158 PROBATION DEPT 162 BV FIRE DEPT 160/164 EMERGENC Y SVCS 165 EAST ALPINE FIRE 166 KIRKWOOD EMS 168 BV EMS 167 BUILDING DEPT 170 AGRICULTU RAL COMMISSIO 175 CDA 1 BUILDING DEPRECIATION $0 $1,416 $0 $0 $0 $0 $0 $6,126 $0 $0 2 132 RISK MANAGEMENT 652 882 1,666 0 6,292 0 367 808 0 1,987 5 103 PERSONNEL 2,154 2,229 0 0 1,857 0 0 1,857 0 7,429 6 105 AUDITOR-CONTROLLER 3,294 4,026 1,935 766 5,992 0 846 3,762 120 10,819 7 107 CENTRAL SERVICES 242 1,716 914 286 888 0 29 1,870 48 5,572 8 110 TREAS-TAX COLLECTOR 271 290 202 24 511 0 16 173 3 415 9 119 BUILDINGS & GROUND 0 2,045 0 0 0 0 0 1,448 0 12,105 Total Current Allocations 6,615 12,604 4,716 1,076 15,541 0 1,258 16,045 170 38,326 Less: Prior Year Allocations 5,498 10,956 1,996 1,448 15,725 0 1,141 9,910 247 24,497 Carry-Forward 1,117 1,648 2,720 (372) (184) 0 117 6,135 (77) 13,829 Proposed Costs $7,731 $14,253 $7,437 $704 $15,356 $0 $1,374 $22,179 $93 $52,156 MGT Consulting Group Page 5 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 176 PLANNING DEPT 179 LOCAL AGENCY FORMATION 182 LOCAL HEALTH DEPT 185 SOLID WASTE 186 WELFARE 190 ONE STOP PROGRAM 191 OFFICE OF EDUCATION 187 SOCIAL SERVICES ASSISTANC E 188 GENERAL RELIEF 194 COUNTY LIBRARY 1 BUILDING DEPRECIATION $3,001 $0 $0 $0 $19,600 $0 $0 $0 $0 $398 2 132 RISK MANAGEMENT 2,907 0 0 0 6,113 0 1,929 0 0 1,980 5 103 PERSONNEL 1,857 0 0 0 10,921 0 0 0 0 5,535 6 105 AUDITOR-CONTROLLER 5,715 24 162 644 21,595 115 4,166 329 0 9,197 7 107 CENTRAL SERVICES 1,137 3 76 47 10,043 54 0 81 0 3,648 8 110 TREAS-TAX COLLECTOR 56 3 0 82 1,354 0 3 24 0 558 9 119 BUILDINGS & GROUND 949 0 0 0 18,274 0 0 0 0 113,911 Total Current Allocations 15,622 30 239 774 87,899 169 6,097 434 0 135,228 Less: Prior Year Allocations 8,050 511 369 578 88,889 6,686 835 1,215 0 165,422 Carry-Forward 7,572 (481) (130) 196 (990) (6,517) 5,262 (781) 0 (30,194) Proposed Costs $23,194 $(451) $109 $970 $93,576 $(13,013) $11,360 $(348) $0 $105,034 MGT Consulting Group Page 6 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 195/196 CO PARKS 198 MUSEUM (120) HEALTH DEPT (124) ENVIRONME NTAL HLTH (121) MENTAL HEALTH (122) DRUGS & ALCOHOL (151) TOBACCO (152) TOBACCO PROP56 (219/220) ROAD DEPT 214 PARKING/R ECORDS MGMT 1 BUILDING DEPRECIATION $0 $0 $1,340 $0 $243 $517 $0 $0 $14,471 $0 2 132 RISK MANAGEMENT 0 705 2,905 705 3,148 3,771 1,617 209 7,248 0 5 103 PERSONNEL 0 1,857 5,442 334 1,542 4,569 3,064 0 11,459 0 6 105 AUDITOR-CONTROLLER 0 2,281 12,574 5,204 13,591 14,812 6,381 1,072 23,617 0 7 107 CENTRAL SERVICES 0 1,406 6,508 367 3,200 2,008 631 403 6,800 0 8 110 TREAS-TAX COLLECTOR 0 128 689 473 928 827 500 24 1,351 0 9 119 BUILDINGS & GROUND 11,493 18,093 6,085 442 667 1,329 0 0 0 0 Total Current Allocations 11,493 24,469 35,544 7,524 23,319 27,832 12,194 1,708 64,947 0 Less: Prior Year Allocations 4,710 11,390 29,452 6,247 18,862 26,299 11,543 0 52,031 15 Carry-Forward 6,783 13,079 6,092 1,277 4,457 1,533 651 0 12,916 (15) Proposed Costs $18,275 $37,548 $41,635 $8,802 $27,776 $29,365 $12,845 $1,708 $77,862 $(15) MGT Consulting Group Page 7 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department (330) FISH & GAME (276) WATER SHED COORD (273) BT EMERGENC Y PREP (240) AIRPORT 280 PAN FLU EPO (290) COPS GRANT (291) CAL MMET (295) LAW ENFORCEM ENT AB443 (310) MPUD 221 CO ROAD IMPROVEM ENT 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 1,540 0 1,932 0 0 0 0 0 5 103 PERSONNEL 0 0 1,077 0 817 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 513 0 6,771 18 6,579 0 0 78 0 421 7 107 CENTRAL SERVICES 167 0 470 8 174 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 24 0 455 0 410 0 0 11 0 64 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 704 0 10,313 26 9,912 0 0 89 0 485 Less: Prior Year Allocations 1,149 0 9,960 259 7,844 0 0 (224) 0 744 Carry-Forward (445) 0 353 (233) 2,068 0 0 313 0 (259) Proposed Costs $259 $0 $10,666 $(207) $11,980 $0 $0 $401 $0 $226 MGT Consulting Group Page 8 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department (340) CSA #1 361/370 TRANS COMM FD (400'S) SCHOOLS 115 COURT SERVICES 215 STATE OES 293 OHV GRANT FUND 341 BV PUBLIC SAFTEY 342 BV SW ASSESSME NT 343 BV TRANSFER STATION (500) OTHER TRUST &AGENCY 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 0 416 0 0 0 5 103 PERSONNEL 0 0 0 0 0 0 780 0 0 0 6 105 AUDITOR-CONTROLLER 1,925 1,845 28,251 230 0 0 1,588 253 454 7,297 7 107 CENTRAL SERVICES 0 604 0 0 0 0 236 103 115 0 8 110 TREAS-TAX COLLECTOR 93 85 4,281 3 0 0 53 5 32 1,101 9 119 BUILDINGS & GROUND 0 0 0 37,543 0 0 0 0 0 0 Total Current Allocations 2,018 2,534 32,532 37,775 0 0 3,073 361 601 8,398 Less: Prior Year Allocations 4,881 3,457 26,439 45,153 0 0 2,588 543 782 4,477 Carry-Forward (2,863) (923) 6,093 (7,378) 0 0 485 (182) (181) 3,921 Proposed Costs $(844) $1,610 $38,625 $30,398 $0 $0 $3,557 $180 $419 $12,320 MGT Consulting Group Page 9 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 375 STPUD MITIGATION 376 YOUTH OFFENDER BLOCK 377 MENTAL HEALTH SVCS ACT 260 CAPITAL OUTLAY 201 DEBT SERVICE FUND 261 HAWKINS PEAK 262 PER CAPITA GRANT 267 LEVIATHAN PEAK 268 MHSA- CAP FACILITY 297 FEDERAL ANTI-DRUG 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 326 6,405 0 0 0 0 0 0 0 5 103 PERSONNEL 0 149 21,544 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 1,928 32,936 175 870 0 0 0 281 0 7 107 CENTRAL SERVICES 347 375 9,438 0 0 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 0 77 1,577 27 5 0 0 0 43 0 9 119 BUILDINGS & GROUND 0 0 4,659 0 0 0 0 0 0 0 Total Current Allocations 347 2,855 76,559 202 875 0 0 0 323 0 Less: Prior Year Allocations 4,111 2,065 61,198 449 1,926 0 0 0 77 0 Carry-Forward (3,764) 790 15,361 (247) (1,051) 0 0 0 246 0 Proposed Costs $(3,417) $3,646 $91,920 $(45) $(176) $0 $0 $0 $570 $0 MGT Consulting Group Page 10 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 298 FEDERAL CAL-MMET 299 DEA GRANTS 271 GRANTS CLEARING 272 SAMSHA GRANT 274 HPP 296 COPS(FEDE RAL) 300 EMPG 311 ASSESSOR S SPEC REV 312 RECORDER S SPEC REV 315 TAX COLLECTIO N TRUST 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 408 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 743 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 0 52 0 5,137 0 0 42 97 0 7 107 CENTRAL SERVICES 0 0 0 0 486 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 0 0 3 0 511 0 0 5 8 0 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 0 0 54 0 7,285 0 0 47 105 0 Less: Prior Year Allocations 0 0 720 0 5,466 0 0 30 177 0 Carry-Forward 0 0 (666) 0 1,819 0 0 17 (72) 0 Proposed Costs $0 $0 $(611) $0 $9,103 $0 $0 $65 $33 $0 MGT Consulting Group Page 11 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 394 SNC PROP 84 GRANT 395 WOODSTOV E REPLACEM 397 TITLE III FIRE SAFETY 399 TOBACCO SETTLEMEN T 515 AB233 COURT DISTRIBUTI ON 516 MH 2011 REALIGNME NT 517 MENTAL HEALTH 519 PH REALIGNME NT 522 SS REALIGNME NT 523 LOCAL REV FUND 2011 H 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 88 275 47 1,241 0 0 0 0 0 7 107 CENTRAL SERVICES 0 0 0 0 0 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 0 5 16 3 101 0 0 0 0 0 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 0 93 291 50 1,342 0 0 0 0 0 Less: Prior Year Allocations 983 1,148 326 507 1,944 0 0 0 0 0 Carry-Forward (983) (1,055) (35) (457) (602) 0 0 0 0 0 Proposed Costs $(983) $(962) $256 $(407) $741 $0 $0 $0 $0 $0 MGT Consulting Group Page 12 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 524 LOCAL REV FUND 2011 P 525 CC PERF INCENTIVES FU 595 TRANSPOR TATION - LTF 596 STATE TRANSIT ASST.(S 264 FACILITY MASTER PLAN 202 150TH ANNIVERSA RY ADH 152 SHERIFF GRANTS 156 INTEROP COMMO CAP MAINT 213 VEHICLE REPLACEM ENT ALL OTHER 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $27,778 2 132 RISK MANAGEMENT 326 326 0 0 0 0 0 0 0 0 5 103 PERSONNEL 743 223 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 1,785 1,668 780 0 0 0 104 296 158 491 7 107 CENTRAL SERVICES 0 0 0 0 0 0 0 0 0 1,261 8 110 TREAS-TAX COLLECTOR 61 104 0 0 0 0 13 35 24 74 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 31,986 Total Current Allocations 2,915 2,321 780 0 0 0 117 330 182 61,592 Less: Prior Year Allocations 802 380 844 0 0 0 162 201 217 44,106 Carry-Forward 2,113 1,941 (64) 0 0 0 (45) 129 (35) 17,486 Proposed Costs $5,029 $4,261 $716 $0 $0 $0 $73 $460 $147 $79,077 MGT Consulting Group Page 13 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Summary Schedule Department 2nd Allocation Orphans Total 1 BUILDING DEPRECIATION $0 $140,994 2 132 RISK MANAGEMENT 0 103,577 5 103 PERSONNEL 0 153,502 6 105 AUDITOR-CONTROLLER 0 353,939 7 107 CENTRAL SERVICES 0 116,465 8 110 TREAS-TAX COLLECTOR 0 21,058 9 119 BUILDINGS & GROUND 0 423,035 Total Current Allocations 0 1,312,570 Less: Prior Year Allocations 0 1,155,134 Carry-Forward 0 138,315 Proposed Costs $0 $1,450,885 MGT Consulting Group Page 14 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 3 101 BOARD & CONSULT 82,925 62,279 20,646 0 103,570 4 102 CAO 9,413 0 0 0 9,413 10 128 INSURANCE 0 52 (52) 0 (52) 11 109 INFORMATION TECHNOLOGY 8,052 2,764 5,288 0 13,341 12 104 COUNTY CLERK 46,190 35,767 10,423 0 56,614 13 113 COUNTY ASSESSOR 71,214 71,899 (685) 0 70,529 14 114 RECORDER 8,146 6,240 1,906 0 10,052 15 116 ELECTIONS 1,615 493 1,122 0 2,736 16 126 CHAMBER OF COMMERCE 716 1,277 (561) 0 155 17 130 SELF-INSURANCE FUND ISF 8,000 0 0 0 8,000 18 133 RETIREE BENEFITS 6,281 8,337 (2,056) 0 4,225 19 134 SURVEYOR/ENGR 448 301 147 0 595 20 138 GRAND JURY 1,407 1,657 (250) 0 1,158 21 141 COUNTY COUNSEL 4,053 4,492 (439) 0 3,614 22 146 DISTRICT ATTORNEY 24,194 19,328 4,866 0 29,060 23 147 PUBLIC DEFENDER 1,123 1,066 57 0 1,179 24 292 ANTI DRUG ABUSE 0 0 0 0 0 25 149 COUNTY SHERIFF 217,108 195,219 21,889 0 238,997 26 154 BV MAINTENANCE 1,983 2,000 (17) 0 1,966 27 150 JAIL COSTS 341 1,550 (1,209) 0 (867) 28 294 VICTIM WITNESS 6,615 5,498 1,117 0 7,731 29 158 PROBATION DEPT 12,604 10,956 1,648 0 14,253 30 162 BV FIRE DEPT 4,716 1,996 2,720 0 7,437 31 160/164 EMERGENCY SVCS 1,076 1,448 (372) 0 704 32 165 EAST ALPINE FIRE 15,541 15,725 (184) 0 15,356 33 166 KIRKWOOD EMS 0 0 0 0 0 34 168 BV EMS 1,258 1,141 117 0 1,374 35 167 BUILDING DEPT 16,045 9,910 6,135 0 22,179 36 170 AGRICULTURAL COMMISSION 170 247 (77) 0 93 37 175 CDA 38,326 24,497 13,829 0 52,156 38 176 PLANNING DEPT 15,622 8,050 7,572 0 23,194 39 179 LOCAL AGENCY FORMATION 30 511 (481) 0 (451) 40 182 LOCAL HEALTH DEPT 239 369 (130) 0 109 41 185 SOLID WASTE 774 578 196 0 970 42 186 WELFARE 87,899 88,889 (990) 6,666 93,576 43 190 ONE STOP PROGRAM 169 6,686 (6,517) (6,666) (13,013) 44 191 OFFICE OF EDUCATION 6,097 835 5,262 0 11,360 45 187 SOCIAL SERVICES ASSISTANCE 434 1,215 (781) 0 (348) 46 188 GENERAL RELIEF 0 0 0 0 0 47 194 COUNTY LIBRARY 135,228 165,422 (30,194) 0 105,034 MGT Consulting Group Page 15 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 48 195/196 CO PARKS 11,493 4,710 6,783 0 18,275 49 198 MUSEUM 24,469 11,390 13,079 0 37,548 50 (120) HEALTH DEPT 35,544 29,452 6,092 0 41,635 51 (124) ENVIRONMENTAL HLTH 7,524 6,247 1,277 0 8,802 52 (121) MENTAL HEALTH 23,319 18,862 4,457 0 27,776 53 (122) DRUGS & ALCOHOL 27,832 26,299 1,533 0 29,365 54 (151) TOBACCO 12,194 11,543 651 0 12,845 55 (152) TOBACCO PROP56 1,708 0 0 0 1,708 56 (219/220) ROAD DEPT 64,947 52,031 12,916 0 77,862 57 214 PARKING/RECORDS MGMT 0 15 (15) 0 (15) 58 (330) FISH & GAME 704 1,149 (445) 0 259 59 (276) WATER SHED COORD 0 0 0 0 0 60 (273) BT EMERGENCY PREP 10,313 9,960 353 0 10,666 61 (240) AIRPORT 26 259 (233) 0 (207) 62 280 PAN FLU EPO 9,912 7,844 2,068 0 11,980 63 (290) COPS GRANT 0 0 0 0 0 64 (291) CAL MMET 0 0 0 0 0 65 (295) LAW ENFORCEMENT AB443 89 (224) 313 0 401 66 (310) MPUD 0 0 0 0 0 67 221 CO ROAD IMPROVEMENT 485 744 (259) 0 226 68 (340) CSA #1 2,018 4,881 (2,863) 0 (844) 69 361/370 TRANS COMM FD 2,534 3,457 (923) 0 1,610 70 (400'S) SCHOOLS 32,532 26,439 6,093 0 38,625 71 115 COURT SERVICES 37,775 45,153 (7,378) 0 30,398 72 215 STATE OES 0 0 0 0 0 73 293 OHV GRANT FUND 0 0 0 0 0 74 341 BV PUBLIC SAFTEY 3,073 2,588 485 0 3,557 75 342 BV SW ASSESSMENT 361 543 (182) 0 180 76 343 BV TRANSFER STATION 601 782 (181) 0 419 77 (500) OTHER TRUST &AGENCY 8,398 4,477 3,921 0 12,320 78 375 STPUD MITIGATION 347 4,111 (3,764) 0 (3,417) 79 376 YOUTH OFFENDER BLOCK 2,855 2,065 790 0 3,646 80 377 MENTAL HEALTH SVCS ACT 76,559 61,198 15,361 0 91,920 81 260 CAPITAL OUTLAY 202 449 (247) 0 (45) 82 201 DEBT SERVICE FUND 875 1,926 (1,051) 0 (176) 83 261 HAWKINS PEAK 0 0 0 0 0 84 262 PER CAPITA GRANT 0 0 0 0 0 85 267 LEVIATHAN PEAK 0 0 0 0 0 86 268 MHSA-CAP FACILITY 323 77 246 0 570 87 297 FEDERAL ANTI-DRUG 0 0 0 0 0 MGT Consulting Group Page 16 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 88 298 FEDERAL CAL-MMET 0 0 0 0 0 89 299 DEA GRANTS 0 0 0 0 0 90 271 GRANTS CLEARING 54 720 (666) 0 (611) 91 272 SAMSHA GRANT 0 0 0 0 0 92 274 HPP 7,285 5,466 1,819 0 9,103 93 296 COPS(FEDERAL) 0 0 0 0 0 94 300 EMPG 0 0 0 0 0 95 311 ASSESSORS SPEC REV 47 30 17 0 65 96 312 RECORDERS SPEC REV 105 177 (72) 0 33 97 315 TAX COLLECTION TRUST 0 0 0 0 0 98 394 SNC PROP 84 GRANT 0 983 (983) 0 (983) 99 395 WOODSTOVE REPLACEMENT 93 1,148 (1,055) 0 (962) 100 397 TITLE III FIRE SAFETY 291 326 (35) 0 256 101 399 TOBACCO SETTLEMENT 50 507 (457) 0 (407) 102 515 AB233 COURT DISTRIBUTION 1,342 1,944 (602) 0 741 103 516 MH 2011 REALIGNMENT 0 0 0 0 0 104 517 MENTAL HEALTH 0 0 0 0 0 105 519 PH REALIGNMENT 0 0 0 0 0 106 522 SS REALIGNMENT 0 0 0 0 0 107 523 LOCAL REV FUND 2011 H 0 0 0 0 0 108 524 LOCAL REV FUND 2011 P 2,915 802 2,113 0 5,029 109 525 CC PERF INCENTIVES FU 2,321 380 1,941 0 4,261 110 595 TRANSPORTATION - LTF 780 844 (64) 0 716 111 596 STATE TRANSIT ASST.(S 0 0 0 0 0 112 264 FACILITY MASTER PLAN 0 0 0 0 0 113 202 150TH ANNIVERSARY ADH 0 0 0 0 0 114 152 SHERIFF GRANTS 117 162 (45) 0 73 115 156 INTEROP COMMO CAP MAINT 330 201 129 0 460 116 213 VEHICLE REPLACEMENT 182 217 (35) 0 147 117 ALL OTHER 61,592 44,106 17,486 0 79,077 Total 1,312,570 1,155,134 138,315 0 1,450,885 MGT Consulting Group Page 17 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Building Depreciation A straight-line depreciation charge is allowable for cost plan purposes. The depreciation charge is applied to all county buildings that were purchased with county funds. The depreciation charge applicable to buildings occupied by more than one department is allocated to those departments based upon occupied square footage. The use allowance for the Social Services building is based on the annual rental rate* of $19,600 and is directly allocated to Social Services. ꞏ On file with the State Controller’s Office. MGT Consulting Group Page 18 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 A. Department Costs Dept:1 BUILDING DEPRECIATION Description Amount General Admin COURTHOU SE LIBRARY ADMIN BUILDING BV COMM SVCS SOCIAL SVCS PUB HEALTH CDA Personnel Costs Salaries S 0 0 0 0 0 0 0 0 0 Salary % Split .00% .00% .00% .00% .00% .00% .00% .00% Benefits S 0 0 0 0 0 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 0 0 0 0 0 Services & Supplies Cost BUILDING DEPRECIATION P 140,598 0 29,194 398 85,309 2,100 0 0 23,597 SOCIAL SVCS BLDG P 19,600 0 0 0 0 0 19,600 0 0 PUBLIC HEALTH P 0 0 0 0 0 0 0 0 0 Subtotal - Services & Supplies 160,198 0 29,194 398 85,309 2,100 19,600 0 23,597 Department Cost Total 160,198 0 29,194 398 85,309 2,100 19,600 0 23,597 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 0 Total Costs After Adjustments 160,198 0 29,194 398 85,309 2,100 19,600 0 23,597 General Admin Distribution 0 0 0 0 0 0 0 0 Grand Total $160,198 $29,194 $398 $85,309 $2,100 $19,600 $0 $23,597 not allocated MGT Consulting Group Page 19 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 A. Department Costs Dept:1 BUILDING DEPRECIATION Description Amount TURTLE ROCK Personnel Costs Salaries S 0 0 Salary % Split .00% Benefits S 0 0 Subtotal - Personnel Costs 0 0 Services & Supplies Cost BUILDING DEPRECIATION P 140,598 0 SOCIAL SVCS BLDG P 19,600 0 PUBLIC HEALTH P 0 0 Subtotal - Services & Supplies 160,198 0 Department Cost Total 160,198 0 Adjustments to Cost Subtotal - Adjustments 0 0 Total Costs After Adjustments 160,198 0 General Admin Distribution 0 Grand Total $160,198 $0 not allocated MGT Consulting Group Page 20 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 B. Incoming Costs - (Default Spread Expense%) Dept:1 BUILDING DEPRECIATION No Indirect Costs Page Intentionally Left Blank MGT Consulting Group Page 21 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 COURTHOUSE Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 29 158 PROBATION DEPT 152 4.85% $1,416 $0 $1,416 $0 $1,416 117 ALL OTHER 2,982 95.15% 27,778 0 27,778 0 27,778 Subtotal 3,134 100.00% 29,194 0 29,194 0 29,194 Direct Bills 0 0 Total $29,194 $29,194 Basis Units: SQUARE FOOTAGE Source: AUDITOR MGT Consulting Group Page 22 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 LIBRARY Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 47 194 COUNTY LIBRARY 4,200 100.00% $398 $0 $398 $0 $398 Subtotal 4,200 100.00% 398 0 398 0 398 Direct Bills 0 0 Total $398 $398 Basis Units: DIRECT Source: DIRECT MGT Consulting Group Page 23 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 ADMIN BUILDING Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,560 20.66% $17,622 $0 $17,622 $0 $17,622 5 103 PERSONNEL 200 2.65% 2,259 0 2,259 0 2,259 6 105 AUDITOR-CONTROLLER 590 7.81% 6,665 0 6,665 0 6,665 7 107 CENTRAL SERVICES 420 5.56% 4,744 0 4,744 0 4,744 8 110 TREAS-TAX COLLECTOR 490 6.49% 5,535 0 5,535 0 5,535 12 104 COUNTY CLERK 749 9.92% 8,461 0 8,461 0 8,461 13 113 COUNTY ASSESSOR 1,208 16.00% 13,646 0 13,646 0 13,646 25 149 COUNTY SHERIFF 2,335 30.92% 26,377 0 26,377 0 26,377 Subtotal 7,552 100.00% 85,309 0 85,309 0 85,309 Direct Bills 0 0 Total $85,309 $85,309 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 24 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 BV COMM SVCS Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 50 (120) HEALTH DEPT 1,863 63.82% $1,340 $0 $1,340 $0 $1,340 52 (121) MENTAL HEALTH 338 11.58% 243 0 243 0 243 53 (122) DRUGS & ALCOHOL 718 24.60% 517 0 517 0 517 Subtotal 2,919 100.00% 2,100 0 2,100 0 2,100 Direct Bills 0 0 Total $2,100 $2,100 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 25 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 SOCIAL SVCS Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 42 186 WELFARE 4,183 100.00% $19,600 $0 $19,600 $0 $19,600 Subtotal 4,183 100.00% 19,600 0 19,600 0 19,600 Direct Bills 0 0 Total $19,600 $19,600 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE MGT Consulting Group Page 26 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 CDA Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 35 167 BUILDING DEPT 690 25.96% $6,126 $0 $6,126 $0 $6,126 38 176 PLANNING DEPT 338 12.72% 3,001 0 3,001 0 3,001 56 (219/220) ROAD DEPT 1,630 61.32% 14,471 0 14,471 0 14,471 Subtotal 2,658 100.00% 23,597 0 23,597 0 23,597 Direct Bills 0 0 Total $23,597 $23,597 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 27 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:1 BUILDING DEPRECIATION Department COURTHOU SE LIBRARY ADMIN BUILDING BV COMM SVCS SOCIAL SVCS PUB HEALTH CDA TURTLE ROCK Total 3 101 BOARD & CONSULT $0 $0 $17,622 $0 $0 $0 $0 $0 $17,622 5 103 PERSONNEL 0 0 2,259 0 0 0 0 0 2,259 6 105 AUDITOR-CONTROLLER 0 0 6,665 0 0 0 0 0 6,665 7 107 CENTRAL SERVICES 0 0 4,744 0 0 0 0 0 4,744 8 110 TREAS-TAX COLLECTOR 0 0 5,535 0 0 0 0 0 5,535 12 104 COUNTY CLERK 0 0 8,461 0 0 0 0 0 8,461 13 113 COUNTY ASSESSOR 0 0 13,646 0 0 0 0 0 13,646 25 149 COUNTY SHERIFF 0 0 26,377 0 0 0 0 0 26,377 29 158 PROBATION DEPT 1,416 0 0 0 0 0 0 0 1,416 35 167 BUILDING DEPT 0 0 0 0 0 0 6,126 0 6,126 38 176 PLANNING DEPT 0 0 0 0 0 0 3,001 0 3,001 42 186 WELFARE 0 0 0 0 19,600 0 0 0 19,600 47 194 COUNTY LIBRARY 0 398 0 0 0 0 0 0 398 50 (120) HEALTH DEPT 0 0 0 1,340 0 0 0 0 1,340 52 (121) MENTAL HEALTH 0 0 0 243 0 0 0 0 243 53 (122) DRUGS & ALCOHOL 0 0 0 517 0 0 0 0 517 56 (219/220) ROAD DEPT 0 0 0 0 0 0 14,471 0 14,471 117 ALL OTHER 27,778 0 0 0 0 0 0 0 27,778 Total $29,194 $398 $85,309 $2,100 $19,600 $0 $23,597 $0 $160,198 MGT Consulting Group Page 28 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Risk Management Risk Management handles both Safety and Wellness Training and the County’s Insurance. The costs associated with the Safety and Wellness Training is allocated based on the number of payroll warrants. While the costs associated with Insurance is allocated based on the workers’ comp charges per department. MGT Consulting Group Page 29 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 A. Department Costs Dept:2 132 RISK MANAGEMENT Description Amount General Admin SAFETY & WELLNESS INSURANCE Unallocated Personnel Costs Salaries S1 55,880 0 27,940 27,940 0 Salary % Split .00% 50.00% 50.00% .00% Benefits S 33,891 0 16,946 16,946 0 Subtotal - Personnel Costs 89,771 0 44,886 44,886 0 Services & Supplies Cost Services & Supplies S 16,785 0 8,393 8,393 0 Fixed Assets D 1,048 0 0 0 0 Subtotal - Services & Supplies 17,833 0 8,393 8,393 0 Department Cost Total 107,604 0 53,278 53,278 0 Adjustments to Cost Fixed Assets D (1,048) 0 0 0 0 Subtotal - Adjustments (1,048) 0 0 0 0 Total Costs After Adjustments 106,556 0 53,278 53,278 0 General Admin Distribution 0 0 0 0 Grand Total $106,556 $53,278 $53,278 $0 not allocated MGT Consulting Group Page 30 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 B. Incoming Costs - (Default Spread Salary%) Dept:2 132 RISK MANAGEMENT Department First Incoming Second Incoming SAFETY & WELLNESS INSURANCE Unallocated 2 SAFETY & WELLNESS $0 $719 $360 $360 $0 2 INSURANCE 0 88 44 44 0 Subtotal - 132 RISK MANAGEMENT 0 807 403 403 0 5 PERSONNEL SVCS 0 1,432 716 716 0 Subtotal - 103 PERSONNEL 0 1,432 716 716 0 6 ACCTS PAYABLE 0 747 374 374 0 6 PAYROLL SVCS 0 1,303 652 652 0 6 ACCOUNTING SVCS 0 716 358 358 0 Subtotal - 105 AUDITOR-CONTROLLE 0 2,766 1,383 1,383 0 7 AUDIT/COST PLAN 0 352 176 176 0 Subtotal - 107 CENTRAL SERVICES 0 352 176 176 0 8 WARRANT PROCESS 0 116 58 58 0 Subtotal - 110 TREAS-TAX COLLECTO 0 116 58 58 0 Total Incoming 0 5,473 2,736 2,736 0 C. Total Allocated $112,029 $56,014 $56,014 $0 50.00% 50.00% MGT Consulting Group Page 31 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 SAFETY & WELLNESS Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 51 1.35% $719 $0 $719 $0 $719 3 101 BOARD & CONSULT 130 3.44% 1,833 0 1,833 95 1,929 4 102 CAO 51 1.35% 719 0 719 37 757 5 103 PERSONNEL 51 1.35% 719 0 719 37 757 6 105 AUDITOR-CONTROLLER 69 1.83% 973 0 973 51 1,024 8 110 TREAS-TAX COLLECTOR 52 1.38% 733 0 733 38 771 9 119 BUILDINGS & GROUND 55 1.46% 776 0 776 40 816 11 109 INFORMATION TECHNOLOGY 26 0.69% 367 0 367 19 386 12 104 COUNTY CLERK 78 2.06% 1,100 0 1,100 57 1,157 13 113 COUNTY ASSESSOR 104 2.75% 1,467 0 1,467 76 1,543 14 114 RECORDER 52 1.38% 733 0 733 38 771 22 146 DISTRICT ATTORNEY 78 2.06% 1,100 0 1,100 57 1,157 25 149 COUNTY SHERIFF 466 12.33% 6,572 0 6,572 342 6,914 26 154 BV MAINTENANCE 26 0.69% 367 0 367 19 386 28 294 VICTIM WITNESS 35 0.93% 494 0 494 26 519 29 158 PROBATION DEPT 46 1.22% 649 0 649 34 682 32 165 EAST ALPINE FIRE 26 0.69% 367 0 367 19 386 34 168 BV EMS 24 0.64% 338 0 338 18 356 35 167 BUILDING DEPT 47 1.24% 663 0 663 35 697 37 175 CDA 104 2.75% 1,467 0 1,467 76 1,543 38 176 PLANNING DEPT 151 4.00% 2,129 0 2,129 111 2,240 42 186 WELFARE 167 4.42% 2,355 0 2,355 123 2,478 44 191 OFFICE OF EDUCATION 130 3.44% 1,833 0 1,833 95 1,929 47 194 COUNTY LIBRARY 111 2.94% 1,565 0 1,565 81 1,647 49 198 MUSEUM 40 1.06% 564 0 564 29 593 50 (120) HEALTH DEPT 174 4.61% 2,454 0 2,454 128 2,582 51 (124) ENVIRONMENTAL HLTH 46 1.22% 649 0 649 34 682 52 (121) MENTAL HEALTH 206 5.45% 2,905 0 2,905 151 3,056 53 (122) DRUGS & ALCOHOL 232 6.14% 3,272 0 3,272 170 3,442 54 (151) TOBACCO 109 2.89% 1,537 0 1,537 80 1,617 55 (152) TOBACCO PROP56 2 0.05% 28 0 28 1 30 56 (219/220) ROAD DEPT 151 4.00% 2,129 0 2,129 111 2,240 60 (273) BT EMERGENCY PREP 98 2.59% 1,382 0 1,382 72 1,454 62 280 PAN FLU EPO 124 3.28% 1,749 0 1,749 91 1,840 74 341 BV PUBLIC SAFTEY 26 0.69% 367 0 367 19 386 79 376 YOUTH OFFENDER BLOCK 22 0.58% 310 0 310 16 326 80 377 MENTAL HEALTH SVCS ACT 348 9.21% 4,908 0 4,908 256 5,163 92 274 HPP 26 0.69% 367 0 367 19 386 108 524 LOCAL REV FUND 2011 P 22 0.58% 310 0 310 16 326 109 525 CC PERF INCENTIVES FU 22 0.58% 310 0 310 16 326 MGT Consulting Group Page 32 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 SAFETY & WELLNESS Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 3,778 100.00% 53,278 0 53,278 2,736 56,014 Direct Bills 0 0 Total $53,278 $56,014 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE MGT Consulting Group Page 33 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 729 0.16% $88 $0 $88 $0 $88 3 101 BOARD & CONSULT 23,495 5.30% 2,824 0 2,824 145 2,970 4 102 CAO 1,169 0.26% 141 0 141 7 148 5 103 PERSONNEL 738 0.17% 89 0 89 5 93 6 105 AUDITOR-CONTROLLER 2,636 0.59% 317 0 317 16 333 8 110 TREAS-TAX COLLECTOR 4,451 1.00% 535 0 535 28 563 9 119 BUILDINGS & GROUND 26,013 5.87% 3,127 0 3,127 161 3,288 11 109 INFORMATION TECHNOLOGY 879 0.20% 106 0 106 5 111 12 104 COUNTY CLERK 2,636 0.59% 317 0 317 16 333 13 113 COUNTY ASSESSOR 2,768 0.62% 333 0 333 17 350 14 114 RECORDER 747 0.17% 90 0 90 5 94 20 138 GRAND JURY 10,079 2.27% 1,212 0 1,212 62 1,274 22 146 DISTRICT ATTORNEY 31,966 7.21% 3,843 0 3,843 198 4,040 25 149 COUNTY SHERIFF 171,570 38.71% 20,625 0 20,625 1,061 21,686 28 294 VICTIM WITNESS 1,054 0.24% 127 0 127 7 133 29 158 PROBATION DEPT 1,582 0.36% 190 0 190 10 200 30 162 BV FIRE DEPT 13,181 2.97% 1,584 0 1,584 82 1,666 32 165 EAST ALPINE FIRE 46,732 10.54% 5,618 0 5,618 289 5,907 34 168 BV EMS 88 0.02% 11 0 11 1 11 35 167 BUILDING DEPT 879 0.20% 106 0 106 5 111 37 175 CDA 3,515 0.79% 423 0 423 22 444 38 176 PLANNING DEPT 5,272 1.19% 634 0 634 33 666 42 186 WELFARE 28,765 6.49% 3,458 0 3,458 178 3,636 47 194 COUNTY LIBRARY 2,636 0.59% 317 0 317 16 333 49 198 MUSEUM 879 0.20% 106 0 106 5 111 50 (120) HEALTH DEPT 2,557 0.58% 307 0 307 16 323 51 (124) ENVIRONMENTAL HLTH 176 0.04% 21 0 21 1 22 52 (121) MENTAL HEALTH 729 0.16% 88 0 88 5 92 53 (122) DRUGS & ALCOHOL 2,601 0.59% 313 0 313 16 329 55 (152) TOBACCO PROP56 1,415 0.32% 170 0 170 9 179 56 (219/220) ROAD DEPT 39,623 8.94% 4,763 0 4,763 245 5,008 60 (273) BT EMERGENCY PREP 677 0.15% 81 0 81 4 86 62 280 PAN FLU EPO 729 0.16% 88 0 88 5 92 74 341 BV PUBLIC SAFTEY 237 0.05% 28 0 28 1 30 80 377 MENTAL HEALTH SVCS ACT 9,827 2.22% 1,181 0 1,181 61 1,242 92 274 HPP 176 0.04% 21 0 21 1 22 MGT Consulting Group Page 34 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 443,206 100.00% 53,278 0 53,278 2,736 56,014 Direct Bills 0 0 Total $53,278 $56,014 Basis Units: WORKERS' COMP CHARGES Source: AUDITOR'S OFFICE MGT Consulting Group Page 35 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total 2 132 RISK MANAGEMENT $719 $88 $0 $807 3 101 BOARD & CONSULT 1,929 2,970 0 4,898 4 102 CAO 757 148 0 904 5 103 PERSONNEL 757 93 0 850 6 105 AUDITOR-CONTROLLER 1,024 333 0 1,357 8 110 TREAS-TAX COLLECTOR 771 563 0 1,334 9 119 BUILDINGS & GROUND 816 3,288 0 4,104 11 109 INFORMATION TECHNOLOGY 386 111 0 497 12 104 COUNTY CLERK 1,157 333 0 1,490 13 113 COUNTY ASSESSOR 1,543 350 0 1,893 14 114 RECORDER 771 94 0 866 20 138 GRAND JURY 0 1,274 0 1,274 22 146 DISTRICT ATTORNEY 1,157 4,040 0 5,198 25 149 COUNTY SHERIFF 6,914 21,686 0 28,599 26 154 BV MAINTENANCE 386 0 0 386 28 294 VICTIM WITNESS 519 133 0 652 29 158 PROBATION DEPT 682 200 0 882 30 162 BV FIRE DEPT 0 1,666 0 1,666 32 165 EAST ALPINE FIRE 386 5,907 0 6,292 34 168 BV EMS 356 11 0 367 35 167 BUILDING DEPT 697 111 0 808 37 175 CDA 1,543 444 0 1,987 38 176 PLANNING DEPT 2,240 666 0 2,907 42 186 WELFARE 2,478 3,636 0 6,113 44 191 OFFICE OF EDUCATION 1,929 0 0 1,929 47 194 COUNTY LIBRARY 1,647 333 0 1,980 49 198 MUSEUM 593 111 0 705 50 (120) HEALTH DEPT 2,582 323 0 2,905 51 (124) ENVIRONMENTAL HLTH 682 22 0 705 52 (121) MENTAL HEALTH 3,056 92 0 3,148 53 (122) DRUGS & ALCOHOL 3,442 329 0 3,771 54 (151) TOBACCO 1,617 0 0 1,617 55 (152) TOBACCO PROP56 30 179 0 209 56 (219/220) ROAD DEPT 2,240 5,008 0 7,248 60 (273) BT EMERGENCY PREP 1,454 86 0 1,540 62 280 PAN FLU EPO 1,840 92 0 1,932 74 341 BV PUBLIC SAFTEY 386 30 0 416 79 376 YOUTH OFFENDER BLOCK 326 0 0 326 80 377 MENTAL HEALTH SVCS ACT 5,163 1,242 0 6,405 92 274 HPP 386 22 0 408 108 524 LOCAL REV FUND 2011 P 326 0 0 326 MGT Consulting Group Page 36 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total 109 525 CC PERF INCENTIVES FU $326 $0 $0 $326 Total $56,014 $56,014 $0 $112,029 MGT Consulting Group Page 37 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Personnel The Personnel Department provides departmental assistance to all county departments. One function was created to allocate the costs of this department: Personnel Services. The Personnel function is allocated based on the number of budgeted positions. MGT Consulting Group Page 38 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 A. Department Costs Dept:5 103 PERSONNEL Description Amount General Admin PERSONNE L SVCS Personnel Costs Salaries S1 55,885 0 55,885 Salary % Split .00% 100.00% Benefits S 34,529 0 34,529 Subtotal - Personnel Costs 90,414 0 90,414 Services & Supplies Cost SERVICES & SUPPLIES S 64,019 0 64,019 Subtotal - Services & Supplies 64,019 0 64,019 Department Cost Total 154,433 0 154,433 Adjustments to Cost Subtotal - Adjustments 0 0 0 Total Costs After Adjustments 154,433 0 154,433 General Admin Distribution 0 0 Grand Total $154,433 $154,433 MGT Consulting Group Page 39 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 B. Incoming Costs - (Default Spread Salary%) Dept:5 103 PERSONNEL Department First Incoming Second Incoming PERSONNE L SVCS 1 ADMIN BUILDING $2,259 $0 $2,259 Subtotal - BUILDING DEPRECIATION 2,259 0 2,259 2 SAFETY & WELLNESS 719 37 757 2 INSURANCE 89 5 93 Subtotal - 132 RISK MANAGEMENT 808 42 850 5 PERSONNEL SVCS 0 1,449 1,449 Subtotal - 103 PERSONNEL 0 1,449 1,449 6 ACCTS PAYABLE 0 890 890 6 PAYROLL SVCS 0 1,303 1,303 6 ACCOUNTING SVCS 0 1,038 1,038 Subtotal - 105 AUDITOR-CONTROLLE 0 3,231 3,231 7 COMMO 0 1,192 1,192 7 POSTAGE/COPIES 0 239 239 7 AUDIT/COST PLAN 0 510 510 Subtotal - 107 CENTRAL SERVICES 0 1,941 1,941 8 WARRANT PROCESS 0 138 138 Subtotal - 110 TREAS-TAX COLLECTO 0 138 138 9 ADMIN BLDG 0 4,326 4,326 9 JANITORIAL SVCS 0 288 288 9 B&G SERVICES 0 467 467 Subtotal - 119 BUILDINGS & GROUND 0 5,081 5,081 Total Incoming 3,067 11,882 14,950 C. Total Allocated $169,383 $169,383 100.00% MGT Consulting Group Page 40 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 PERSONNEL SVCS Allocations Dept:5 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 0.83 0.91% $1,432 $0 $1,432 $0 $1,432 3 101 BOARD & CONSULT 5.00 5.48% 8,624 0 8,624 663 9,286 4 102 CAO 1.33 1.46% 2,294 0 2,294 176 2,470 5 103 PERSONNEL 0.84 0.92% 1,449 0 1,449 0 1,449 6 105 AUDITOR-CONTROLLER 3.00 3.29% 5,174 0 5,174 398 5,572 8 110 TREAS-TAX COLLECTOR 2.00 2.19% 3,449 0 3,449 265 3,714 9 119 BUILDINGS & GROUND 2.00 2.19% 3,449 0 3,449 265 3,714 11 109 INFORMATION TECHNOLOGY 1.00 1.10% 1,725 0 1,725 133 1,857 12 104 COUNTY CLERK 3.00 3.29% 5,174 0 5,174 398 5,572 13 113 COUNTY ASSESSOR 3.15 3.45% 5,433 0 5,433 418 5,850 14 114 RECORDER 0.85 0.93% 1,466 0 1,466 113 1,579 22 146 DISTRICT ATTORNEY 2.64 2.89% 4,553 0 4,553 350 4,903 25 149 COUNTY SHERIFF 18.20 19.93% 31,390 0 31,390 2,412 33,802 28 294 VICTIM WITNESS 1.16 1.27% 2,001 0 2,001 154 2,154 29 158 PROBATION DEPT 1.20 1.31% 2,070 0 2,070 159 2,229 32 165 EAST ALPINE FIRE 1.00 1.10% 1,725 0 1,725 133 1,857 35 167 BUILDING DEPT 1.00 1.10% 1,725 0 1,725 133 1,857 37 175 CDA 4.00 4.38% 6,899 0 6,899 530 7,429 38 176 PLANNING DEPT 1.00 1.10% 1,725 0 1,725 133 1,857 42 186 WELFARE 5.88 6.44% 10,141 0 10,141 779 10,921 47 194 COUNTY LIBRARY 2.98 3.26% 5,140 0 5,140 395 5,535 49 198 MUSEUM 1.00 1.10% 1,725 0 1,725 133 1,857 50 (120) HEALTH DEPT 2.93 3.21% 5,053 0 5,053 388 5,442 51 (124) ENVIRONMENTAL HLTH 0.18 0.20% 310 0 310 24 334 52 (121) MENTAL HEALTH 0.83 0.91% 1,432 0 1,432 110 1,542 53 (122) DRUGS & ALCOHOL 2.46 2.69% 4,243 0 4,243 326 4,569 54 (151) TOBACCO 1.65 1.81% 2,846 0 2,846 219 3,064 56 (219/220) ROAD DEPT 6.17 6.76% 10,641 0 10,641 818 11,459 60 (273) BT EMERGENCY PREP 0.58 0.64% 1,000 0 1,000 77 1,077 62 280 PAN FLU EPO 0.44 0.48% 759 0 759 58 817 74 341 BV PUBLIC SAFTEY 0.42 0.46% 724 0 724 56 780 79 376 YOUTH OFFENDER BLOCK 0.08 0.09% 138 0 138 11 149 80 377 MENTAL HEALTH SVCS ACT 11.60 12.70% 20,007 0 20,007 1,537 21,544 92 274 HPP 0.40 0.44% 690 0 690 53 743 108 524 LOCAL REV FUND 2011 P 0.40 0.44% 690 0 690 53 743 109 525 CC PERF INCENTIVES FU 0.12 0.13% 207 0 207 16 223 MGT Consulting Group Page 41 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 PERSONNEL SVCS Allocations Dept:5 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 91.32 100.00% 157,500 0 157,500 11,882 169,383 Direct Bills 0 0 Total $157,500 $169,383 Basis Units: NUMBER OF FTE Source: POSITION ALLOCATION LIST MGT Consulting Group Page 42 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:5 103 PERSONNEL Department PERSONNE L SVCS Total 2 132 RISK MANAGEMENT $1,432 $1,432 3 101 BOARD & CONSULT 9,286 9,286 4 102 CAO 2,470 2,470 5 103 PERSONNEL 1,449 1,449 6 105 AUDITOR-CONTROLLER 5,572 5,572 8 110 TREAS-TAX COLLECTOR 3,714 3,714 9 119 BUILDINGS & GROUND 3,714 3,714 11 109 INFORMATION TECHNOLOGY 1,857 1,857 12 104 COUNTY CLERK 5,572 5,572 13 113 COUNTY ASSESSOR 5,850 5,850 14 114 RECORDER 1,579 1,579 22 146 DISTRICT ATTORNEY 4,903 4,903 25 149 COUNTY SHERIFF 33,802 33,802 28 294 VICTIM WITNESS 2,154 2,154 29 158 PROBATION DEPT 2,229 2,229 32 165 EAST ALPINE FIRE 1,857 1,857 35 167 BUILDING DEPT 1,857 1,857 37 175 CDA 7,429 7,429 38 176 PLANNING DEPT 1,857 1,857 42 186 WELFARE 10,921 10,921 47 194 COUNTY LIBRARY 5,535 5,535 49 198 MUSEUM 1,857 1,857 50 (120) HEALTH DEPT 5,442 5,442 51 (124) ENVIRONMENTAL HLTH 334 334 52 (121) MENTAL HEALTH 1,542 1,542 53 (122) DRUGS & ALCOHOL 4,569 4,569 54 (151) TOBACCO 3,064 3,064 56 (219/220) ROAD DEPT 11,459 11,459 60 (273) BT EMERGENCY PREP 1,077 1,077 62 280 PAN FLU EPO 817 817 74 341 BV PUBLIC SAFTEY 780 780 79 376 YOUTH OFFENDER BLOCK 149 149 80 377 MENTAL HEALTH SVCS ACT 21,544 21,544 92 274 HPP 743 743 108 524 LOCAL REV FUND 2011 P 743 743 109 525 CC PERF INCENTIVES FU 223 223 Total $169,383 $169,383 MGT Consulting Group Page 43 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Auditor-Controller The Auditor-Controller provides accounts payable, payroll, and departmental accounting/budgeting services to county departments. These costs are allowable and are allocated in the cost plan. Based on time records the salaries are broken down into three functions; those three functions are as follows: ꞏ Accounts Payable – number of non-payroll warrants ꞏ Payroll Services – number of payroll warrants ꞏ Accounting Services/Cost Plan – Relative budget size per dept/fund ꞏ Unallowed – This function was not allocated MGT Consulting Group Page 44 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 A. Department Costs Dept:6 105 AUDITOR-CONTROLLER Description Amount General Admin ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Personnel Costs Salaries S1 176,648 17,983 60,520 42,696 51,599 3,851 Salary % Split 10.18% 34.26% 24.17% 29.21% 2.18% Benefits S 77,368 7,876 26,506 18,700 22,599 1,687 Subtotal - Personnel Costs 254,016 25,859 87,026 61,396 74,198 5,538 Services & Supplies Cost SERVICES & SUPPLIES S 91,573 9,322 31,373 22,133 26,748 1,996 Fixed Assets D 980 0 0 0 0 0 Subtotal - Services & Supplies 92,553 9,322 31,373 22,133 26,748 1,996 Department Cost Total 346,569 35,181 118,399 83,529 100,947 7,534 Adjustments to Cost Fixed Assets D (980) 0 0 0 0 0 Subtotal - Adjustments (980) 0 0 0 0 0 Total Costs After Adjustments 345,589 35,181 118,399 83,529 100,947 7,534 General Admin Distribution (35,181) 13,419 9,467 11,441 854 Grand Total $345,589 $131,818 $92,996 $112,388 $8,388 not allocated MGT Consulting Group Page 45 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 B. Incoming Costs - (Default Spread Salary%) Dept:6 105 AUDITOR-CONTROLLER Department First Incoming Second Incoming ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D 1 ADMIN BUILDING $6,665 $0 $2,542 $1,793 $2,167 $162 Subtotal - BUILDING DEPRECIATION 6,665 0 2,542 1,793 2,167 162 2 SAFETY & WELLNESS 973 51 390 275 333 25 2 INSURANCE 317 16 127 90 108 8 Subtotal - 132 RISK MANAGEMENT 1,290 67 518 365 441 33 5 PERSONNEL SVCS 5,174 398 2,125 1,499 1,812 135 Subtotal - 103 PERSONNEL 5,174 398 2,125 1,499 1,812 135 6 ACCTS PAYABLE 0 525 200 141 171 13 6 PAYROLL SVCS 0 1,763 672 474 573 43 6 ACCOUNTING SVCS 0 2,322 886 625 755 56 Subtotal - 105 AUDITOR-CONTROLLE 0 4,610 1,758 1,241 1,499 112 7 COMMO 0 1,788 682 481 581 43 7 AUDIT/COST PLAN 0 1,141 435 307 371 28 7 EDP 0 12,660 4,829 3,407 4,117 307 Subtotal - 107 CENTRAL SERVICES 0 15,589 5,946 4,195 5,070 378 8 WARRANT PROCESS 0 82 31 22 27 2 Subtotal - 110 TREAS-TAX COLLECTO 0 82 31 22 27 2 9 ADMIN BLDG 0 12,760 4,867 3,434 4,150 310 9 JANITORIAL SVCS 0 1,182 451 318 384 29 9 B&G SERVICES 0 1,914 730 515 622 46 Subtotal - 119 BUILDINGS & GROUND 0 15,856 6,048 4,267 5,156 385 Total Incoming 13,129 36,601 18,968 13,382 16,172 1,207 C. Total Allocated $395,319 $150,786 $106,378 $128,560 $9,595 38.14% 26.91% 32.52% 2.43% MGT Consulting Group Page 46 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 47 0.55% $747 $0 $747 $0 $747 3 101 BOARD & CONSULT 83 0.96% 1,320 0 1,320 137 1,456 4 102 CAO 24 0.28% 382 0 382 40 421 5 103 PERSONNEL 56 0.65% 890 0 890 0 890 6 105 AUDITOR-CONTROLLER 33 0.38% 525 0 525 0 525 7 107 CENTRAL SERVICES 173 2.01% 2,751 0 2,751 285 3,036 8 110 TREAS-TAX COLLECTOR 28 0.33% 445 0 445 46 491 9 119 BUILDINGS & GROUND 350 4.07% 5,565 0 5,565 577 6,141 11 109 INFORMATION TECHNOLOGY 69 0.80% 1,097 0 1,097 114 1,211 12 104 COUNTY CLERK 70 0.81% 1,113 0 1,113 115 1,228 13 113 COUNTY ASSESSOR 56 0.65% 890 0 890 92 983 14 114 RECORDER 43 0.50% 684 0 684 71 755 15 116 ELECTIONS 25 0.29% 397 0 397 41 439 16 126 CHAMBER OF COMMERCE 3 0.03% 48 0 48 5 53 17 130 SELF-INSURANCE FUND ISF 2 0.02% 32 0 32 3 35 18 133 RETIREE BENEFITS 104 1.21% 1,653 0 1,653 171 1,825 19 134 SURVEYOR/ENGR 14 0.16% 223 0 223 23 246 20 138 GRAND JURY 1 0.01% 16 0 16 2 18 21 141 COUNTY COUNSEL 29 0.34% 461 0 461 48 509 22 146 DISTRICT ATTORNEY 161 1.87% 2,560 0 2,560 265 2,825 23 147 PUBLIC DEFENDER 25 0.29% 397 0 397 41 439 25 149 COUNTY SHERIFF 362 4.21% 5,755 0 5,755 597 6,352 28 294 VICTIM WITNESS 102 1.19% 1,622 0 1,622 168 1,790 29 158 PROBATION DEPT 109 1.27% 1,733 0 1,733 180 1,913 30 162 BV FIRE DEPT 76 0.88% 1,208 0 1,208 125 1,334 31 160/164 EMERGENCY SVCS 9 0.10% 143 0 143 15 158 32 165 EAST ALPINE FIRE 192 2.23% 3,053 0 3,053 316 3,369 34 168 BV EMS 6 0.07% 95 0 95 10 105 35 167 BUILDING DEPT 65 0.76% 1,033 0 1,033 107 1,141 36 170 AGRICULTURAL COMMISSION 1 0.01% 16 0 16 2 18 37 175 CDA 156 1.81% 2,480 0 2,480 257 2,737 38 176 PLANNING DEPT 21 0.24% 334 0 334 35 368 39 179 LOCAL AGENCY FORMATION 1 0.01% 16 0 16 2 18 41 185 SOLID WASTE 31 0.36% 493 0 493 51 544 42 186 WELFARE 509 5.91% 8,093 0 8,093 839 8,931 44 191 OFFICE OF EDUCATION 1 0.01% 16 0 16 2 18 45 187 SOCIAL SERVICES ASSISTANCE 9 0.10% 143 0 143 15 158 47 194 COUNTY LIBRARY 210 2.44% 3,339 0 3,339 346 3,685 49 198 MUSEUM 48 0.56% 763 0 763 79 842 50 (120) HEALTH DEPT 259 3.01% 4,118 0 4,118 427 4,545 51 (124) ENVIRONMENTAL HLTH 178 2.07% 2,830 0 2,830 293 3,123 52 (121) MENTAL HEALTH 349 4.06% 5,549 0 5,549 575 6,124 MGT Consulting Group Page 47 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 53 (122) DRUGS & ALCOHOL 311 3.61% $4,945 $0 $4,945 $513 $5,457 54 (151) TOBACCO 188 2.18% 2,989 0 2,989 310 3,299 55 (152) TOBACCO PROP56 9 0.10% 143 0 143 15 158 56 (219/220) ROAD DEPT 508 5.90% 8,077 0 8,077 837 8,914 58 (330) FISH & GAME 9 0.10% 143 0 143 15 158 60 (273) BT EMERGENCY PREP 171 1.99% 2,719 0 2,719 282 3,001 62 280 PAN FLU EPO 154 1.79% 2,448 0 2,448 254 2,702 65 (295) LAW ENFORCEMENT AB443 4 0.05% 64 0 64 7 70 67 221 CO ROAD IMPROVEMENT 24 0.28% 382 0 382 40 421 68 (340) CSA #1 35 0.41% 556 0 556 58 614 69 361/370 TRANS COMM FD 32 0.37% 509 0 509 53 562 70 (400'S) SCHOOLS 1,610 18.71% 25,597 0 25,597 2,654 28,251 71 115 COURT SERVICES 1 0.01% 16 0 16 2 18 74 341 BV PUBLIC SAFTEY 20 0.23% 318 0 318 33 351 75 342 BV SW ASSESSMENT 2 0.02% 32 0 32 3 35 76 343 BV TRANSFER STATION 12 0.14% 191 0 191 20 211 77 (500) OTHER TRUST &AGENCY 414 4.81% 6,582 0 6,582 682 7,265 79 376 YOUTH OFFENDER BLOCK 29 0.34% 461 0 461 48 509 80 377 MENTAL HEALTH SVCS ACT 593 6.89% 9,428 0 9,428 977 10,405 81 260 CAPITAL OUTLAY 10 0.12% 159 0 159 16 175 82 201 DEBT SERVICE FUND 2 0.02% 32 0 32 3 35 86 268 MHSA-CAP FACILITY 16 0.19% 254 0 254 26 281 90 271 GRANTS CLEARING 1 0.01% 16 0 16 2 18 92 274 HPP 192 2.23% 3,053 0 3,053 316 3,369 95 311 ASSESSORS SPEC REV 2 0.02% 32 0 32 3 35 96 312 RECORDERS SPEC REV 3 0.03% 48 0 48 5 53 99 395 WOODSTOVE REPLACEMENT 2 0.02% 32 0 32 3 35 100 397 TITLE III FIRE SAFETY 6 0.07% 95 0 95 10 105 101 399 TOBACCO SETTLEMENT 1 0.01% 16 0 16 2 18 102 515 AB233 COURT DISTRIBUTION 38 0.44% 604 0 604 63 667 108 524 LOCAL REV FUND 2011 P 23 0.27% 366 0 366 38 404 109 525 CC PERF INCENTIVES FU 39 0.45% 620 0 620 64 684 114 152 SHERIFF GRANTS 5 0.06% 79 0 79 8 88 115 156 INTEROP COMMO CAP MAINT 13 0.15% 207 0 207 21 228 116 213 VEHICLE REPLACEMENT 9 0.10% 143 0 143 15 158 117 ALL OTHER 28 0.33% 445 0 445 46 491 MGT Consulting Group Page 48 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,606 100.00% 136,826 0 136,826 13,961 150,786 Direct Bills 0 0 Total $136,826 $150,786 Basis Units: NUMBER OF WARRANTS PROCESSED Source: AUDITOR'S OFFICE MGT Consulting Group Page 49 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 PAYROLL SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 51 1.35% $1,303 $0 $1,303 $0 $1,303 3 101 BOARD & CONSULT 130 3.44% 3,322 0 3,322 355 3,676 4 102 CAO 51 1.35% 1,303 0 1,303 139 1,442 5 103 PERSONNEL 51 1.35% 1,303 0 1,303 0 1,303 6 105 AUDITOR-CONTROLLER 69 1.83% 1,763 0 1,763 0 1,763 8 110 TREAS-TAX COLLECTOR 52 1.38% 1,329 0 1,329 142 1,471 9 119 BUILDINGS & GROUND 55 1.46% 1,405 0 1,405 150 1,555 11 109 INFORMATION TECHNOLOGY 26 0.69% 664 0 664 71 735 12 104 COUNTY CLERK 78 2.06% 1,993 0 1,993 213 2,206 13 113 COUNTY ASSESSOR 104 2.75% 2,657 0 2,657 284 2,941 14 114 RECORDER 52 1.38% 1,329 0 1,329 142 1,471 22 146 DISTRICT ATTORNEY 78 2.06% 1,993 0 1,993 213 2,206 25 149 COUNTY SHERIFF 466 12.33% 11,906 0 11,906 1,272 13,179 26 154 BV MAINTENANCE 26 0.69% 664 0 664 71 735 28 294 VICTIM WITNESS 35 0.93% 894 0 894 96 990 29 158 PROBATION DEPT 46 1.22% 1,175 0 1,175 126 1,301 32 165 EAST ALPINE FIRE 26 0.69% 664 0 664 71 735 34 168 BV EMS 24 0.64% 613 0 613 66 679 35 167 BUILDING DEPT 47 1.24% 1,201 0 1,201 128 1,329 37 175 CDA 104 2.75% 2,657 0 2,657 284 2,941 38 176 PLANNING DEPT 151 4.00% 3,858 0 3,858 412 4,270 42 186 WELFARE 167 4.42% 4,267 0 4,267 456 4,723 44 191 OFFICE OF EDUCATION 130 3.44% 3,322 0 3,322 355 3,676 47 194 COUNTY LIBRARY 111 2.94% 2,836 0 2,836 303 3,139 49 198 MUSEUM 40 1.06% 1,022 0 1,022 109 1,131 50 (120) HEALTH DEPT 174 4.61% 4,446 0 4,446 475 4,921 51 (124) ENVIRONMENTAL HLTH 46 1.22% 1,175 0 1,175 126 1,301 52 (121) MENTAL HEALTH 206 5.45% 5,263 0 5,263 562 5,826 53 (122) DRUGS & ALCOHOL 232 6.14% 5,928 0 5,928 633 6,561 54 (151) TOBACCO 109 2.89% 2,785 0 2,785 298 3,083 55 (152) TOBACCO PROP56 2 0.05% 51 0 51 5 57 56 (219/220) ROAD DEPT 151 4.00% 3,858 0 3,858 412 4,270 60 (273) BT EMERGENCY PREP 98 2.59% 2,504 0 2,504 268 2,772 62 280 PAN FLU EPO 124 3.28% 3,168 0 3,168 339 3,507 74 341 BV PUBLIC SAFTEY 26 0.69% 664 0 664 71 735 79 376 YOUTH OFFENDER BLOCK 22 0.58% 562 0 562 60 622 80 377 MENTAL HEALTH SVCS ACT 348 9.21% 8,891 0 8,891 950 9,842 92 274 HPP 26 0.69% 664 0 664 71 735 108 524 LOCAL REV FUND 2011 P 22 0.58% 562 0 562 60 622 109 525 CC PERF INCENTIVES FU 22 0.58% 562 0 562 60 622 MGT Consulting Group Page 50 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 PAYROLL SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 3,778 100.00% 96,529 0 96,529 9,849 106,378 Direct Bills 0 0 Total $96,529 $106,378 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE MGT Consulting Group Page 51 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 106,556 0.61% $716 $0 $716 $0 $716 3 101 BOARD & CONSULT 393,531 2.27% 2,645 0 2,645 280 2,924 4 102 CAO 236,074 1.36% 1,586 0 1,586 168 1,754 5 103 PERSONNEL 154,433 0.89% 1,038 0 1,038 0 1,038 6 105 AUDITOR-CONTROLLER 345,589 1.99% 2,322 0 2,322 0 2,322 7 107 CENTRAL SERVICES 306,828 1.77% 2,062 0 2,062 218 2,280 8 110 TREAS-TAX COLLECTOR 175,780 1.01% 1,181 0 1,181 125 1,306 9 119 BUILDINGS & GROUND 659,074 3.80% 4,429 0 4,429 468 4,897 11 109 INFORMATION TECHNOLOGY 268,897 1.55% 1,807 0 1,807 191 1,998 12 104 COUNTY CLERK 346,604 2.00% 2,329 0 2,329 246 2,575 13 113 COUNTY ASSESSOR 360,020 2.07% 2,419 0 2,419 256 2,675 14 114 RECORDER 106,698 0.61% 717 0 717 76 793 15 116 ELECTIONS 23,765 0.14% 160 0 160 17 177 16 126 CHAMBER OF COMMERCE 60,000 0.35% 403 0 403 43 446 17 130 SELF-INSURANCE FUND ISF 728,520 4.20% 4,896 0 4,896 518 5,413 18 133 RETIREE BENEFITS 382,508 2.20% 2,571 0 2,571 272 2,842 19 134 SURVEYOR/ENGR 15,121 0.09% 102 0 102 11 112 20 138 GRAND JURY 10,369 0.06% 70 0 70 7 77 21 141 COUNTY COUNSEL 205,017 1.18% 1,378 0 1,378 146 1,523 22 146 DISTRICT ATTORNEY 299,798 1.73% 2,015 0 2,015 213 2,228 23 147 PUBLIC DEFENDER 56,521 0.33% 380 0 380 40 420 25 149 COUNTY SHERIFF 2,968,980 17.10% 19,952 0 19,952 2,109 22,061 26 154 BV MAINTENANCE 78,892 0.45% 530 0 530 56 586 27 150 JAIL COSTS 31,248 0.18% 210 0 210 22 232 28 294 VICTIM WITNESS 69,279 0.40% 466 0 466 49 515 29 158 PROBATION DEPT 109,376 0.63% 735 0 735 78 813 30 162 BV FIRE DEPT 80,900 0.47% 544 0 544 57 601 31 160/164 EMERGENCY SVCS 81,836 0.47% 550 0 550 58 608 32 165 EAST ALPINE FIRE 254,065 1.46% 1,707 0 1,707 181 1,888 34 168 BV EMS 8,274 0.05% 56 0 56 6 61 35 167 BUILDING DEPT 173,963 1.00% 1,169 0 1,169 124 1,293 36 170 AGRICULTURAL COMMISSION 13,727 0.08% 92 0 92 10 102 37 175 CDA 691,778 3.99% 4,649 0 4,649 492 5,140 38 176 PLANNING DEPT 144,836 0.83% 973 0 973 103 1,076 39 179 LOCAL AGENCY FORMATION 899 0.01% 6 0 6 1 7 40 182 LOCAL HEALTH DEPT 21,864 0.13% 147 0 147 16 162 41 185 SOLID WASTE 13,521 0.08% 91 0 91 10 100 42 186 WELFARE 1,068,637 6.16% 7,181 0 7,181 759 7,941 43 190 ONE STOP PROGRAM 15,509 0.09% 104 0 104 11 115 44 191 OFFICE OF EDUCATION 63,511 0.37% 427 0 427 45 472 45 187 SOCIAL SERVICES ASSISTANCE 23,044 0.13% 155 0 155 16 171 47 194 COUNTY LIBRARY 319,385 1.84% 2,146 0 2,146 227 2,373 MGT Consulting Group Page 52 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 198 MUSEUM 41,347 0.24% $278 $0 $278 $29 $307 50 (120) HEALTH DEPT 418,381 2.41% 2,812 0 2,812 297 3,109 51 (124) ENVIRONMENTAL HLTH 104,883 0.60% 705 0 705 75 779 52 (121) MENTAL HEALTH 220,839 1.27% 1,484 0 1,484 157 1,641 53 (122) DRUGS & ALCOHOL 375,928 2.17% 2,526 0 2,526 267 2,793 55 (152) TOBACCO PROP56 115,390 0.66% 775 0 775 82 857 56 (219/220) ROAD DEPT 1,404,045 8.09% 9,435 0 9,435 998 10,433 58 (330) FISH & GAME 47,776 0.28% 321 0 321 34 355 60 (273) BT EMERGENCY PREP 134,481 0.77% 904 0 904 96 999 61 (240) AIRPORT 2,383 0.01% 16 0 16 2 18 62 280 PAN FLU EPO 49,806 0.29% 335 0 335 35 370 65 (295) LAW ENFORCEMENT AB443 1,039 0.01% 7 0 7 1 8 68 (340) CSA #1 176,457 1.02% 1,186 0 1,186 125 1,311 69 361/370 TRANS COMM FD 172,698 0.99% 1,161 0 1,161 123 1,283 71 115 COURT SERVICES 28,607 0.16% 192 0 192 20 213 74 341 BV PUBLIC SAFTEY 67,492 0.39% 454 0 454 48 502 75 342 BV SW ASSESSMENT 29,373 0.17% 197 0 197 21 218 76 343 BV TRANSFER STATION 32,786 0.19% 220 0 220 23 244 77 (500) OTHER TRUST &AGENCY 4,439 0.03% 30 0 30 3 33 79 376 YOUTH OFFENDER BLOCK 107,290 0.62% 721 0 721 76 797 80 377 MENTAL HEALTH SVCS ACT 1,707,599 9.84% 11,475 0 11,475 1,213 12,689 82 201 DEBT SERVICE FUND 112,296 0.65% 755 0 755 80 834 90 271 GRANTS CLEARING 4,605 0.03% 31 0 31 3 34 92 274 HPP 138,997 0.80% 934 0 934 99 1,033 95 311 ASSESSORS SPEC REV 932 0.01% 6 0 6 1 7 96 312 RECORDERS SPEC REV 5,942 0.03% 40 0 40 4 44 99 395 WOODSTOVE REPLACEMENT 7,078 0.04% 48 0 48 5 53 100 397 TITLE III FIRE SAFETY 22,852 0.13% 154 0 154 16 170 101 399 TOBACCO SETTLEMENT 4,000 0.02% 27 0 27 3 30 102 515 AB233 COURT DISTRIBUTION 77,311 0.45% 520 0 520 55 574 108 524 LOCAL REV FUND 2011 P 102,169 0.59% 687 0 687 73 759 109 525 CC PERF INCENTIVES FU 48,597 0.28% 327 0 327 35 361 110 595 TRANSPORTATION - LTF 105,000 0.60% 706 0 706 75 780 114 152 SHERIFF GRANTS 2,196 0.01% 15 0 15 2 16 115 156 INTEROP COMMO CAP MAINT 9,098 0.05% 61 0 61 6 68 MGT Consulting Group Page 53 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 17,359,339 100.00% 116,657 0 116,657 11,903 128,560 Direct Bills 0 0 Total $116,657 $128,560 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET BOOK MGT Consulting Group Page 54 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 2 132 RISK MANAGEMENT $747 $1,303 $716 $0 $2,766 3 101 BOARD & CONSULT 1,456 3,676 2,924 0 8,057 4 102 CAO 421 1,442 1,754 0 3,618 5 103 PERSONNEL 890 1,303 1,038 0 3,231 6 105 AUDITOR-CONTROLLER 525 1,763 2,322 0 4,610 7 107 CENTRAL SERVICES 3,036 0 2,280 0 5,316 8 110 TREAS-TAX COLLECTOR 491 1,471 1,306 0 3,268 9 119 BUILDINGS & GROUND 6,141 1,555 4,897 0 12,594 11 109 INFORMATION TECHNOLOGY 1,211 735 1,998 0 3,944 12 104 COUNTY CLERK 1,228 2,206 2,575 0 6,010 13 113 COUNTY ASSESSOR 983 2,941 2,675 0 6,599 14 114 RECORDER 755 1,471 793 0 3,018 15 116 ELECTIONS 439 0 177 0 615 16 126 CHAMBER OF COMMERCE 53 0 446 0 498 17 130 SELF-INSURANCE FUND ISF 35 0 5,413 0 5,448 18 133 RETIREE BENEFITS 1,825 0 2,842 0 4,667 19 134 SURVEYOR/ENGR 246 0 112 0 358 20 138 GRAND JURY 18 0 77 0 95 21 141 COUNTY COUNSEL 509 0 1,523 0 2,032 22 146 DISTRICT ATTORNEY 2,825 2,206 2,228 0 7,259 23 147 PUBLIC DEFENDER 439 0 420 0 859 25 149 COUNTY SHERIFF 6,352 13,179 22,061 0 41,592 26 154 BV MAINTENANCE 0 735 586 0 1,322 27 150 JAIL COSTS 0 0 232 0 232 28 294 VICTIM WITNESS 1,790 990 515 0 3,294 29 158 PROBATION DEPT 1,913 1,301 813 0 4,026 30 162 BV FIRE DEPT 1,334 0 601 0 1,935 31 160/164 EMERGENCY SVCS 158 0 608 0 766 32 165 EAST ALPINE FIRE 3,369 735 1,888 0 5,992 34 168 BV EMS 105 679 61 0 846 35 167 BUILDING DEPT 1,141 1,329 1,293 0 3,762 36 170 AGRICULTURAL COMMISSION 18 0 102 0 120 37 175 CDA 2,737 2,941 5,140 0 10,819 38 176 PLANNING DEPT 368 4,270 1,076 0 5,715 39 179 LOCAL AGENCY FORMATION 18 0 7 0 24 40 182 LOCAL HEALTH DEPT 0 0 162 0 162 41 185 SOLID WASTE 544 0 100 0 644 42 186 WELFARE 8,931 4,723 7,941 0 21,595 43 190 ONE STOP PROGRAM 0 0 115 0 115 44 191 OFFICE OF EDUCATION 18 3,676 472 0 4,166 45 187 SOCIAL SERVICES ASSISTANCE 158 0 171 0 329 MGT Consulting Group Page 55 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 47 194 COUNTY LIBRARY $3,685 $3,139 $2,373 $0 $9,197 49 198 MUSEUM 842 1,131 307 0 2,281 50 (120) HEALTH DEPT 4,545 4,921 3,109 0 12,574 51 (124) ENVIRONMENTAL HLTH 3,123 1,301 779 0 5,204 52 (121) MENTAL HEALTH 6,124 5,826 1,641 0 13,591 53 (122) DRUGS & ALCOHOL 5,457 6,561 2,793 0 14,812 54 (151) TOBACCO 3,299 3,083 0 0 6,381 55 (152) TOBACCO PROP56 158 57 857 0 1,072 56 (219/220) ROAD DEPT 8,914 4,270 10,433 0 23,617 58 (330) FISH & GAME 158 0 355 0 513 60 (273) BT EMERGENCY PREP 3,001 2,772 999 0 6,771 61 (240) AIRPORT 0 0 18 0 18 62 280 PAN FLU EPO 2,702 3,507 370 0 6,579 65 (295) LAW ENFORCEMENT AB443 70 0 8 0 78 67 221 CO ROAD IMPROVEMENT 421 0 0 0 421 68 (340) CSA #1 614 0 1,311 0 1,925 69 361/370 TRANS COMM FD 562 0 1,283 0 1,845 70 (400'S) SCHOOLS 28,251 0 0 0 28,251 71 115 COURT SERVICES 18 0 213 0 230 74 341 BV PUBLIC SAFTEY 351 735 502 0 1,588 75 342 BV SW ASSESSMENT 35 0 218 0 253 76 343 BV TRANSFER STATION 211 0 244 0 454 77 (500) OTHER TRUST &AGENCY 7,265 0 33 0 7,297 79 376 YOUTH OFFENDER BLOCK 509 622 797 0 1,928 80 377 MENTAL HEALTH SVCS ACT 10,405 9,842 12,689 0 32,936 81 260 CAPITAL OUTLAY 175 0 0 0 175 82 201 DEBT SERVICE FUND 35 0 834 0 870 86 268 MHSA-CAP FACILITY 281 0 0 0 281 90 271 GRANTS CLEARING 18 0 34 0 52 92 274 HPP 3,369 735 1,033 0 5,137 95 311 ASSESSORS SPEC REV 35 0 7 0 42 96 312 RECORDERS SPEC REV 53 0 44 0 97 99 395 WOODSTOVE REPLACEMENT 35 0 53 0 88 100 397 TITLE III FIRE SAFETY 105 0 170 0 275 101 399 TOBACCO SETTLEMENT 18 0 30 0 47 102 515 AB233 COURT DISTRIBUTION 667 0 574 0 1,241 108 524 LOCAL REV FUND 2011 P 404 622 759 0 1,785 109 525 CC PERF INCENTIVES FU 684 622 361 0 1,668 110 595 TRANSPORTATION - LTF 0 0 780 0 780 114 152 SHERIFF GRANTS 88 0 16 0 104 115 156 INTEROP COMMO CAP MAINT 228 0 68 0 296 MGT Consulting Group Page 56 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 116 213 VEHICLE REPLACEMENT $158 $0 $0 $0 $158 117 ALL OTHER 491 0 0 0 491 Total $150,786 $106,378 $128,560 $0 $385,724 MGT Consulting Group Page 57 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Central Services This budget unit contains the allowable costs of Communications (phone system), Postage and the EDP Maintenance Contracts. Communications costs are allocated to departments based on the number of phones and EDP costs are allocated based on percent of usage. The County is charging for postage. The costs are allocated on that basis and then subsequently deducted (directly charged). The credits do not show up in the actual cost of the budget as they are abated against the expense accounts. The county’s audit costs are allocated based on the relative budge size. MGT Consulting Group Page 58 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 A. Department Costs Dept:7 107 CENTRAL SERVICES Description Amount General Admin COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Personnel Costs Salaries S 0 0 0 0 0 0 0 Salary % Split .00% .00% .00% .00% .00% .00% Benefits S 0 0 0 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 0 0 0 Services & Supplies Cost PHONE INTERNET P 50,016 0 50,016 0 0 0 0 PROF SERVICES P 18,626 5,816 0 0 0 6,800 6,010 AUDIT P 43,346 0 0 0 43,346 0 0 COST PLAN P 5,550 0 0 0 5,550 0 0 RENTS & LEASES P 11,383 1,695 0 0 0 3,087 6,601 MAINT AGREEMENTS P 21,297 0 0 2,854 0 18,372 71 SERVICE & SUPPLIES P 91,392 9,838 0 10,179 0 0 71,375 INTRAFUND TRANSFER D (8,988) 0 0 0 0 0 0 Subtotal - Services & Supplies 232,622 17,349 50,016 13,033 48,896 28,259 84,057 Department Cost Total 232,622 17,349 50,016 13,033 48,896 28,259 84,057 Adjustments to Cost INTRAFUND TRANSFER D 8,988 0 0 0 0 0 0 Subtotal - Adjustments 8,988 0 0 0 0 0 0 Total Costs After Adjustments 241,610 17,349 50,016 13,033 48,896 28,259 84,057 General Admin Distribution (17,349) 3,869 1,008 3,783 2,186 6,503 Grand Total $241,610 $53,885 $14,041 $52,679 $30,445 $90,560 not allocated MGT Consulting Group Page 59 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 B. Incoming Costs - (Default Spread Expense%) Dept:7 107 CENTRAL SERVICES Department First Incoming Second Incoming COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED 1 ADMIN BUILDING $4,744 $0 $1,058 $276 $1,034 $598 $1,778 Subtotal - BUILDING DEPRECIATION 4,744 0 1,058 276 1,034 598 1,778 6 ACCTS PAYABLE 2,751 285 677 176 662 383 1,138 6 ACCOUNTING SVCS 2,062 218 508 132 497 287 855 Subtotal - 105 AUDITOR-CONTROLLE 4,812 503 1,186 309 1,159 670 1,992 7 POSTAGE/COPIES 0 1,148 256 67 250 145 430 7 AUDIT/COST PLAN 0 1,013 226 59 221 128 380 Subtotal - 107 CENTRAL SERVICES 0 2,161 482 126 471 272 810 8 WARRANT PROCESS 0 428 95 25 93 54 160 Subtotal - 110 TREAS-TAX COLLECTO 0 428 95 25 93 54 160 9 ADMIN BLDG 0 9,084 2,026 528 1,981 1,145 3,405 9 JANITORIAL SVCS 0 656 146 38 143 83 246 9 B&G SERVICES 0 1,062 237 62 232 134 398 Subtotal - 119 BUILDINGS & GROUND 0 10,801 2,409 628 2,355 1,361 4,049 Total Incoming 9,557 13,894 5,230 1,363 5,113 2,955 8,790 C. Total Allocated $265,060 $59,115 $15,404 $57,792 $33,400 $99,349 22.30% 5.81% 21.80% 12.60% 37.48% MGT Consulting Group Page 60 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 COMMO Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1.00 1.06% $596 $0 $596 $35 $631 4 102 CAO 1.00 1.06% 596 0 596 35 631 5 103 PERSONNEL 2.00 2.13% 1,192 0 1,192 0 1,192 6 105 AUDITOR-CONTROLLER 3.00 3.19% 1,788 0 1,788 0 1,788 8 110 TREAS-TAX COLLECTOR 2.00 2.13% 1,192 0 1,192 70 1,261 9 119 BUILDINGS & GROUND 4.00 4.26% 2,384 0 2,384 139 2,523 11 109 INFORMATION TECHNOLOGY 1.00 1.06% 596 0 596 35 631 12 104 COUNTY CLERK 3.00 3.19% 1,788 0 1,788 104 1,892 13 113 COUNTY ASSESSOR 3.00 3.19% 1,788 0 1,788 104 1,892 14 114 RECORDER 1.00 1.06% 596 0 596 35 631 21 141 COUNTY COUNSEL 1.00 1.06% 596 0 596 35 631 22 146 DISTRICT ATTORNEY 3.00 3.19% 1,788 0 1,788 104 1,892 25 149 COUNTY SHERIFF 17.00 18.09% 10,131 0 10,131 592 10,723 29 158 PROBATION DEPT 2.00 2.13% 1,192 0 1,192 70 1,261 30 162 BV FIRE DEPT 1.00 1.06% 596 0 596 35 631 35 167 BUILDING DEPT 2.00 2.13% 1,192 0 1,192 70 1,261 37 175 CDA 5.00 5.32% 2,980 0 2,980 174 3,154 38 176 PLANNING DEPT 1.00 1.06% 596 0 596 35 631 42 186 WELFARE 10.00 10.64% 5,959 0 5,959 348 6,307 47 194 COUNTY LIBRARY 4.00 4.26% 2,384 0 2,384 139 2,523 49 198 MUSEUM 2.00 2.13% 1,192 0 1,192 70 1,261 50 (120) HEALTH DEPT 8.00 8.51% 4,767 0 4,767 279 5,046 52 (121) MENTAL HEALTH 3.85 4.10% 2,294 0 2,294 134 2,428 53 (122) DRUGS & ALCOHOL 1.10 1.17% 656 0 656 38 694 54 (151) TOBACCO 1.00 1.06% 596 0 596 35 631 56 (219/220) ROAD DEPT 3.00 3.19% 1,788 0 1,788 104 1,892 78 375 STPUD MITIGATION 0.55 0.59% 328 0 328 19 347 80 377 MENTAL HEALTH SVCS ACT 5.50 5.85% 3,278 0 3,278 191 3,469 117 ALL OTHER 2.00 2.13% 1,192 0 1,192 70 1,261 Subtotal 94.00 100.00% 56,017 0 56,017 3,099 59,115 Direct Bills 0 0 Total $56,017 $59,115 Basis Units: NUMBER OF PHONES Source: AUDITOR'S OFFICE MGT Consulting Group Page 61 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 POSTAGE/COPIES Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 0.94 0.01% $2 $1 $0 $1 5 103 PERSONNEL 383.80 4.27% 623 (384) 239 0 239 7 107 CENTRAL SERVICES 1,839.84 20.47% 2,988 (1,840) 1,148 0 1,148 8 110 TREAS-TAX COLLECTOR 1,901.61 21.16% 3,088 (1,902) 1,187 227 1,413 12 104 COUNTY CLERK 662.18 7.37% 1,075 (662) 413 79 492 13 113 COUNTY ASSESSOR 2,148.30 23.90% 3,489 (2,148) 1,340 256 1,597 14 114 RECORDER 419.03 4.66% 680 (419) 261 50 311 15 116 ELECTIONS 1,143.22 12.72% 1,857 (1,143) 713 136 850 22 146 DISTRICT ATTORNEY 207.75 2.31% 337 (208) 130 25 154 25 149 COUNTY SHERIFF 172.59 1.92% 280 (173) 108 21 128 29 158 PROBATION DEPT 96.96 1.08% 157 (97) 60 12 72 47 194 COUNTY LIBRARY 12.15 0.14% 20 (12) 8 1 9 Subtotal 8,988.37 100.00% 14,597 (8,988) 5,608 807 6,416 Direct Bills 8,988 8,988 Total $14,597 $15,404 Basis Units: COSTS ABATED Source: AUDITOR'S OFFICE MGT Consulting Group Page 62 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 AUDIT/COST PLAN Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 106,556 0.64% $352 $0 $352 $0 $352 3 101 BOARD & CONSULT 393,531 2.37% 1,300 0 1,300 76 1,376 4 102 CAO 236,074 1.42% 780 0 780 46 825 5 103 PERSONNEL 154,433 0.93% 510 0 510 0 510 6 105 AUDITOR-CONTROLLER 345,589 2.08% 1,141 0 1,141 0 1,141 7 107 CENTRAL SERVICES 306,828 1.85% 1,013 0 1,013 0 1,013 8 110 TREAS-TAX COLLECTOR 175,780 1.06% 580 0 580 34 614 9 119 BUILDINGS & GROUND 659,074 3.97% 2,176 0 2,176 127 2,304 11 109 INFORMATION TECHNOLOGY 268,897 1.62% 888 0 888 52 940 12 104 COUNTY CLERK 346,604 2.09% 1,145 0 1,145 67 1,212 13 113 COUNTY ASSESSOR 360,020 2.17% 1,189 0 1,189 70 1,258 14 114 RECORDER 106,698 0.64% 352 0 352 21 373 15 116 ELECTIONS 23,765 0.14% 78 0 78 5 83 16 126 CHAMBER OF COMMERCE 60,000 0.36% 198 0 198 12 210 17 130 SELF-INSURANCE FUND ISF 728,520 4.39% 2,406 0 2,406 141 2,547 18 133 RETIREE BENEFITS 382,508 2.31% 1,263 0 1,263 74 1,337 19 134 SURVEYOR/ENGR 15,121 0.09% 50 0 50 3 53 20 138 GRAND JURY 10,369 0.06% 34 0 34 2 36 21 141 COUNTY COUNSEL 205,017 1.24% 677 0 677 40 717 22 146 DISTRICT ATTORNEY 299,798 1.81% 990 0 990 58 1,048 23 147 PUBLIC DEFENDER 56,521 0.34% 187 0 187 11 198 25 149 COUNTY SHERIFF 2,968,980 17.90% 9,804 0 9,804 574 10,378 26 154 BV MAINTENANCE 78,892 0.48% 261 0 261 15 276 27 150 JAIL COSTS 31,248 0.19% 103 0 103 6 109 28 294 VICTIM WITNESS 69,279 0.42% 229 0 229 13 242 29 158 PROBATION DEPT 109,376 0.66% 361 0 361 21 382 30 162 BV FIRE DEPT 80,900 0.49% 267 0 267 16 283 31 160/164 EMERGENCY SVCS 81,836 0.49% 270 0 270 16 286 32 165 EAST ALPINE FIRE 254,065 1.53% 839 0 839 49 888 34 168 BV EMS 8,274 0.05% 27 0 27 2 29 35 167 BUILDING DEPT 173,963 1.05% 574 0 574 34 608 36 170 AGRICULTURAL COMMISSION 13,727 0.08% 45 0 45 3 48 37 175 CDA 691,778 4.17% 2,284 0 2,284 134 2,418 38 176 PLANNING DEPT 144,836 0.87% 478 0 478 28 506 39 179 LOCAL AGENCY FORMATION 899 0.01% 3 0 3 0 3 40 182 LOCAL HEALTH DEPT 21,864 0.13% 72 0 72 4 76 41 185 SOLID WASTE 13,521 0.08% 45 0 45 3 47 42 186 WELFARE 1,068,637 6.44% 3,529 0 3,529 207 3,736 43 190 ONE STOP PROGRAM 15,509 0.09% 51 0 51 3 54 45 187 SOCIAL SERVICES ASSISTANCE 23,044 0.14% 76 0 76 4 81 47 194 COUNTY LIBRARY 319,385 1.93% 1,055 0 1,055 62 1,116 49 198 MUSEUM 41,347 0.25% 137 0 137 8 145 MGT Consulting Group Page 63 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 AUDIT/COST PLAN Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 50 (120) HEALTH DEPT 418,381 2.52% $1,382 $0 $1,382 $81 $1,462 51 (124) ENVIRONMENTAL HLTH 104,883 0.63% 346 0 346 20 367 52 (121) MENTAL HEALTH 220,839 1.33% 729 0 729 43 772 53 (122) DRUGS & ALCOHOL 375,928 2.27% 1,241 0 1,241 73 1,314 55 (152) TOBACCO PROP56 115,390 0.70% 381 0 381 22 403 56 (219/220) ROAD DEPT 1,404,045 8.47% 4,637 0 4,637 271 4,908 58 (330) FISH & GAME 47,776 0.29% 158 0 158 9 167 60 (273) BT EMERGENCY PREP 134,481 0.81% 444 0 444 26 470 61 (240) AIRPORT 2,383 0.01% 8 0 8 0 8 62 280 PAN FLU EPO 49,806 0.30% 164 0 164 10 174 69 361/370 TRANS COMM FD 172,698 1.04% 570 0 570 33 604 74 341 BV PUBLIC SAFTEY 67,492 0.41% 223 0 223 13 236 75 342 BV SW ASSESSMENT 29,373 0.18% 97 0 97 6 103 76 343 BV TRANSFER STATION 32,786 0.20% 108 0 108 6 115 79 376 YOUTH OFFENDER BLOCK 107,290 0.65% 354 0 354 21 375 80 377 MENTAL HEALTH SVCS ACT 1,707,599 10.30% 5,639 0 5,639 330 5,969 92 274 HPP 138,997 0.84% 459 0 459 27 486 Subtotal 16,583,210 100.00% 54,762 0 54,762 3,029 57,792 Direct Bills 0 0 Total $54,762 $57,792 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET BOOK MGT Consulting Group Page 64 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 EDP Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 6 105 AUDITOR-CONTROLLER 40 40.00% $12,660 $0 $12,660 $0 $12,660 8 110 TREAS-TAX COLLECTOR 35 35.00% 11,077 0 11,077 1,021 12,099 13 113 COUNTY ASSESSOR 25 25.00% 7,912 0 7,912 729 8,642 Subtotal 100 100.00% 31,649 0 31,649 1,751 33,400 Direct Bills 0 0 Total $31,649 $33,400 Basis Units: PERCENT OF USAGE Source: EDP WORKSHEET MGT Consulting Group Page 65 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 0 Direct Billed $0 $8,988 $0 $0 $0 $8,988 2 132 RISK MANAGEMENT 0 0 352 0 0 352 3 101 BOARD & CONSULT 631 1 1,376 0 0 2,007 4 102 CAO 631 0 825 0 0 1,456 5 103 PERSONNEL 1,192 239 510 0 0 1,941 6 105 AUDITOR-CONTROLLER 1,788 0 1,141 12,660 0 15,589 7 107 CENTRAL SERVICES 0 1,148 1,013 0 0 2,161 8 110 TREAS-TAX COLLECTOR 1,261 1,413 614 12,099 0 15,388 9 119 BUILDINGS & GROUND 2,523 0 2,304 0 0 4,827 11 109 INFORMATION TECHNOLOGY 631 0 940 0 0 1,571 12 104 COUNTY CLERK 1,892 492 1,212 0 0 3,596 13 113 COUNTY ASSESSOR 1,892 1,597 1,258 8,642 0 13,389 14 114 RECORDER 631 311 373 0 0 1,315 15 116 ELECTIONS 0 850 83 0 0 933 16 126 CHAMBER OF COMMERCE 0 0 210 0 0 210 17 130 SELF-INSURANCE FUND ISF 0 0 2,547 0 0 2,547 18 133 RETIREE BENEFITS 0 0 1,337 0 0 1,337 19 134 SURVEYOR/ENGR 0 0 53 0 0 53 20 138 GRAND JURY 0 0 36 0 0 36 21 141 COUNTY COUNSEL 631 0 717 0 0 1,347 22 146 DISTRICT ATTORNEY 1,892 154 1,048 0 0 3,095 23 147 PUBLIC DEFENDER 0 0 198 0 0 198 25 149 COUNTY SHERIFF 10,723 128 10,378 0 0 21,229 26 154 BV MAINTENANCE 0 0 276 0 0 276 27 150 JAIL COSTS 0 0 109 0 0 109 28 294 VICTIM WITNESS 0 0 242 0 0 242 29 158 PROBATION DEPT 1,261 72 382 0 0 1,716 30 162 BV FIRE DEPT 631 0 283 0 0 914 31 160/164 EMERGENCY SVCS 0 0 286 0 0 286 32 165 EAST ALPINE FIRE 0 0 888 0 0 888 34 168 BV EMS 0 0 29 0 0 29 35 167 BUILDING DEPT 1,261 0 608 0 0 1,870 36 170 AGRICULTURAL COMMISSION 0 0 48 0 0 48 37 175 CDA 3,154 0 2,418 0 0 5,572 38 176 PLANNING DEPT 631 0 506 0 0 1,137 39 179 LOCAL AGENCY FORMATION 0 0 3 0 0 3 40 182 LOCAL HEALTH DEPT 0 0 76 0 0 76 41 185 SOLID WASTE 0 0 47 0 0 47 42 186 WELFARE 6,307 0 3,736 0 0 10,043 43 190 ONE STOP PROGRAM 0 0 54 0 0 54 45 187 SOCIAL SERVICES ASSISTANCE 0 0 81 0 0 81 MGT Consulting Group Page 66 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 47 194 COUNTY LIBRARY $2,523 $9 $1,116 $0 $0 $3,648 49 198 MUSEUM 1,261 0 145 0 0 1,406 50 (120) HEALTH DEPT 5,046 0 1,462 0 0 6,508 51 (124) ENVIRONMENTAL HLTH 0 0 367 0 0 367 52 (121) MENTAL HEALTH 2,428 0 772 0 0 3,200 53 (122) DRUGS & ALCOHOL 694 0 1,314 0 0 2,008 54 (151) TOBACCO 631 0 0 0 0 631 55 (152) TOBACCO PROP56 0 0 403 0 0 403 56 (219/220) ROAD DEPT 1,892 0 4,908 0 0 6,800 58 (330) FISH & GAME 0 0 167 0 0 167 60 (273) BT EMERGENCY PREP 0 0 470 0 0 470 61 (240) AIRPORT 0 0 8 0 0 8 62 280 PAN FLU EPO 0 0 174 0 0 174 69 361/370 TRANS COMM FD 0 0 604 0 0 604 74 341 BV PUBLIC SAFTEY 0 0 236 0 0 236 75 342 BV SW ASSESSMENT 0 0 103 0 0 103 76 343 BV TRANSFER STATION 0 0 115 0 0 115 78 375 STPUD MITIGATION 347 0 0 0 0 347 79 376 YOUTH OFFENDER BLOCK 0 0 375 0 0 375 80 377 MENTAL HEALTH SVCS ACT 3,469 0 5,969 0 0 9,438 92 274 HPP 0 0 486 0 0 486 117 ALL OTHER 1,261 0 0 0 0 1,261 Total $59,115 $15,404 $57,792 $33,400 $0 $165,711 MGT Consulting Group Page 67 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Treasurer-Tax Collector The Treasurer-Tax Collector’s Office is responsible for: the County banking, Special District, and School District funds. Other activities include warrant and deposit permit reconciliation, receiving payments, and tax collection. Only the cost of warrant and transfer processing is allocated in this plan. This function is allocated based on the departmental total of Payroll, Auditor, Welfare, and Trust and Agency Warrants. The breakdown of salary across the two functions was based on time records. MGT Consulting Group Page 68 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 A. Department Costs Dept:8 110 TREAS-TAX COLLECTOR Description Amount General Admin WARRANT PROCESS UNALLOCAT ED Personnel Costs Salaries S1 108,481 0 11,391 97,090 Salary % Split .00% 10.50% 89.50% Benefits S 56,142 0 5,895 50,247 Subtotal - Personnel Costs 164,623 0 17,285 147,338 Services & Supplies Cost Services & Supplies S 11,157 0 1,171 9,986 Misc Revenues P (37) 0 (37) 0 Subtotal - Services & Supplies 11,120 0 1,134 9,986 Department Cost Total 175,743 0 18,420 157,323 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 175,743 0 18,420 157,323 General Admin Distribution 0 0 0 Grand Total $175,743 $18,420 $157,323 not allocated MGT Consulting Group Page 69 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 B. Incoming Costs - (Default Spread Salary%) Dept:8 110 TREAS-TAX COLLECTOR Department First Incoming Second Incoming WARRANT PROCESS UNALLOCAT ED 1 ADMIN BUILDING $5,535 $0 $581 $4,954 Subtotal - BUILDING DEPRECIATION 5,535 0 581 4,954 2 SAFETY & WELLNESS 733 38 81 690 2 INSURANCE 535 28 59 504 Subtotal - 132 RISK MANAGEMENT 1,268 66 140 1,194 5 PERSONNEL SVCS 3,449 265 390 3,324 Subtotal - 103 PERSONNEL 3,449 265 390 3,324 6 ACCTS PAYABLE 445 46 52 440 6 PAYROLL SVCS 1,329 142 154 1,316 6 ACCOUNTING SVCS 1,181 125 137 1,169 Subtotal - 105 AUDITOR-CONTROLLE 2,955 313 343 2,925 7 COMMO 1,192 70 132 1,129 7 POSTAGE/COPIES 1,187 227 148 1,265 7 AUDIT/COST PLAN 580 34 65 550 7 EDP 11,077 1,021 1,270 10,828 Subtotal - 107 CENTRAL SERVICES 14,036 1,352 1,616 13,772 8 WARRANT PROCESS 0 69 7 62 Subtotal - 110 TREAS-TAX COLLECTO 0 69 7 62 9 ADMIN BLDG 0 10,598 1,113 9,485 9 JANITORIAL SVCS 0 772 81 691 9 B&G SERVICES 0 1,250 131 1,119 Subtotal - 119 BUILDINGS & GROUND 0 12,620 1,325 11,295 Total Incoming 27,244 14,685 4,403 37,527 C. Total Allocated $217,672 $22,822 $194,850 10.48% 89.52% MGT Consulting Group Page 70 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 47 0.55% $116 $0 $116 $0 $116 3 101 BOARD & CONSULT 83 0.96% 205 0 205 15 221 4 102 CAO 24 0.28% 59 0 59 4 64 5 103 PERSONNEL 56 0.65% 138 0 138 0 138 6 105 AUDITOR-CONTROLLER 33 0.38% 82 0 82 0 82 7 107 CENTRAL SERVICES 173 2.01% 428 0 428 0 428 8 110 TREAS-TAX COLLECTOR 28 0.33% 69 0 69 0 69 9 119 BUILDINGS & GROUND 350 4.07% 865 0 865 65 931 11 109 INFORMATION TECHNOLOGY 69 0.80% 171 0 171 13 183 12 104 COUNTY CLERK 70 0.81% 173 0 173 13 186 13 113 COUNTY ASSESSOR 56 0.65% 138 0 138 10 149 14 114 RECORDER 43 0.50% 106 0 106 8 114 15 116 ELECTIONS 25 0.29% 62 0 62 5 66 16 126 CHAMBER OF COMMERCE 3 0.03% 7 0 7 1 8 17 130 SELF-INSURANCE FUND ISF 2 0.02% 5 0 5 0 5 18 133 RETIREE BENEFITS 104 1.21% 257 0 257 19 277 19 134 SURVEYOR/ENGR 14 0.16% 35 0 35 3 37 20 138 GRAND JURY 1 0.01% 2 0 2 0 3 21 141 COUNTY COUNSEL 29 0.34% 72 0 72 5 77 22 146 DISTRICT ATTORNEY 161 1.87% 398 0 398 30 428 23 147 PUBLIC DEFENDER 25 0.29% 62 0 62 5 66 25 149 COUNTY SHERIFF 362 4.21% 895 0 895 68 963 28 294 VICTIM WITNESS 102 1.19% 252 0 252 19 271 29 158 PROBATION DEPT 109 1.27% 270 0 270 20 290 30 162 BV FIRE DEPT 76 0.88% 188 0 188 14 202 31 160/164 EMERGENCY SVCS 9 0.10% 22 0 22 2 24 32 165 EAST ALPINE FIRE 192 2.23% 475 0 475 36 511 34 168 BV EMS 6 0.07% 15 0 15 1 16 35 167 BUILDING DEPT 65 0.76% 161 0 161 12 173 36 170 AGRICULTURAL COMMISSION 1 0.01% 2 0 2 0 3 37 175 CDA 156 1.81% 386 0 386 29 415 38 176 PLANNING DEPT 21 0.24% 52 0 52 4 56 39 179 LOCAL AGENCY FORMATION 1 0.01% 2 0 2 0 3 41 185 SOLID WASTE 31 0.36% 77 0 77 6 82 42 186 WELFARE 509 5.91% 1,259 0 1,259 95 1,354 44 191 OFFICE OF EDUCATION 1 0.01% 2 0 2 0 3 45 187 SOCIAL SERVICES ASSISTANCE 9 0.10% 22 0 22 2 24 47 194 COUNTY LIBRARY 210 2.44% 519 0 519 39 558 49 198 MUSEUM 48 0.56% 119 0 119 9 128 50 (120) HEALTH DEPT 259 3.01% 640 0 640 48 689 51 (124) ENVIRONMENTAL HLTH 178 2.07% 440 0 440 33 473 52 (121) MENTAL HEALTH 349 4.06% 863 0 863 65 928 MGT Consulting Group Page 71 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 53 (122) DRUGS & ALCOHOL 311 3.61% $769 $0 $769 $58 $827 54 (151) TOBACCO 188 2.18% 465 0 465 35 500 55 (152) TOBACCO PROP56 9 0.10% 22 0 22 2 24 56 (219/220) ROAD DEPT 508 5.90% 1,256 0 1,256 95 1,351 58 (330) FISH & GAME 9 0.10% 22 0 22 2 24 60 (273) BT EMERGENCY PREP 171 1.99% 423 0 423 32 455 62 280 PAN FLU EPO 154 1.79% 381 0 381 29 410 65 (295) LAW ENFORCEMENT AB443 4 0.05% 10 0 10 1 11 67 221 CO ROAD IMPROVEMENT 24 0.28% 59 0 59 4 64 68 (340) CSA #1 35 0.41% 87 0 87 7 93 69 361/370 TRANS COMM FD 32 0.37% 79 0 79 6 85 70 (400'S) SCHOOLS 1,610 18.71% 3,981 0 3,981 300 4,281 71 115 COURT SERVICES 1 0.01% 2 0 2 0 3 74 341 BV PUBLIC SAFTEY 20 0.23% 49 0 49 4 53 75 342 BV SW ASSESSMENT 2 0.02% 5 0 5 0 5 76 343 BV TRANSFER STATION 12 0.14% 30 0 30 2 32 77 (500) OTHER TRUST &AGENCY 414 4.81% 1,024 0 1,024 77 1,101 79 376 YOUTH OFFENDER BLOCK 29 0.34% 72 0 72 5 77 80 377 MENTAL HEALTH SVCS ACT 593 6.89% 1,466 0 1,466 111 1,577 81 260 CAPITAL OUTLAY 10 0.12% 25 0 25 2 27 82 201 DEBT SERVICE FUND 2 0.02% 5 0 5 0 5 86 268 MHSA-CAP FACILITY 16 0.19% 40 0 40 3 43 90 271 GRANTS CLEARING 1 0.01% 2 0 2 0 3 92 274 HPP 192 2.23% 475 0 475 36 511 95 311 ASSESSORS SPEC REV 2 0.02% 5 0 5 0 5 96 312 RECORDERS SPEC REV 3 0.03% 7 0 7 1 8 99 395 WOODSTOVE REPLACEMENT 2 0.02% 5 0 5 0 5 100 397 TITLE III FIRE SAFETY 6 0.07% 15 0 15 1 16 101 399 TOBACCO SETTLEMENT 1 0.01% 2 0 2 0 3 102 515 AB233 COURT DISTRIBUTION 38 0.44% 94 0 94 7 101 108 524 LOCAL REV FUND 2011 P 23 0.27% 57 0 57 4 61 109 525 CC PERF INCENTIVES FU 39 0.45% 96 0 96 7 104 114 152 SHERIFF GRANTS 5 0.06% 12 0 12 1 13 115 156 INTEROP COMMO CAP MAINT 13 0.15% 32 0 32 2 35 116 213 VEHICLE REPLACEMENT 9 0.10% 22 0 22 2 24 117 ALL OTHER 28 0.33% 69 0 69 5 74 MGT Consulting Group Page 72 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,606 100.00% 21,281 0 21,281 1,542 22,822 Direct Bills 0 0 Total $21,281 $22,822 Basis Units: NUMBER OF NON-PAYROLL Source: COUNTY WORKSHEET MGT Consulting Group Page 73 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 2 132 RISK MANAGEMENT $116 $0 $116 3 101 BOARD & CONSULT 221 0 221 4 102 CAO 64 0 64 5 103 PERSONNEL 138 0 138 6 105 AUDITOR-CONTROLLER 82 0 82 7 107 CENTRAL SERVICES 428 0 428 8 110 TREAS-TAX COLLECTOR 69 0 69 9 119 BUILDINGS & GROUND 931 0 931 11 109 INFORMATION TECHNOLOGY 183 0 183 12 104 COUNTY CLERK 186 0 186 13 113 COUNTY ASSESSOR 149 0 149 14 114 RECORDER 114 0 114 15 116 ELECTIONS 66 0 66 16 126 CHAMBER OF COMMERCE 8 0 8 17 130 SELF-INSURANCE FUND ISF 5 0 5 18 133 RETIREE BENEFITS 277 0 277 19 134 SURVEYOR/ENGR 37 0 37 20 138 GRAND JURY 3 0 3 21 141 COUNTY COUNSEL 77 0 77 22 146 DISTRICT ATTORNEY 428 0 428 23 147 PUBLIC DEFENDER 66 0 66 25 149 COUNTY SHERIFF 963 0 963 28 294 VICTIM WITNESS 271 0 271 29 158 PROBATION DEPT 290 0 290 30 162 BV FIRE DEPT 202 0 202 31 160/164 EMERGENCY SVCS 24 0 24 32 165 EAST ALPINE FIRE 511 0 511 34 168 BV EMS 16 0 16 35 167 BUILDING DEPT 173 0 173 36 170 AGRICULTURAL COMMISSION 3 0 3 37 175 CDA 415 0 415 38 176 PLANNING DEPT 56 0 56 39 179 LOCAL AGENCY FORMATION 3 0 3 41 185 SOLID WASTE 82 0 82 42 186 WELFARE 1,354 0 1,354 44 191 OFFICE OF EDUCATION 3 0 3 45 187 SOCIAL SERVICES ASSISTANCE 24 0 24 47 194 COUNTY LIBRARY 558 0 558 49 198 MUSEUM 128 0 128 50 (120) HEALTH DEPT 689 0 689 51 (124) ENVIRONMENTAL HLTH 473 0 473 MGT Consulting Group Page 74 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 52 (121) MENTAL HEALTH $928 $0 $928 53 (122) DRUGS & ALCOHOL 827 0 827 54 (151) TOBACCO 500 0 500 55 (152) TOBACCO PROP56 24 0 24 56 (219/220) ROAD DEPT 1,351 0 1,351 58 (330) FISH & GAME 24 0 24 60 (273) BT EMERGENCY PREP 455 0 455 62 280 PAN FLU EPO 410 0 410 65 (295) LAW ENFORCEMENT AB443 11 0 11 67 221 CO ROAD IMPROVEMENT 64 0 64 68 (340) CSA #1 93 0 93 69 361/370 TRANS COMM FD 85 0 85 70 (400'S) SCHOOLS 4,281 0 4,281 71 115 COURT SERVICES 3 0 3 74 341 BV PUBLIC SAFTEY 53 0 53 75 342 BV SW ASSESSMENT 5 0 5 76 343 BV TRANSFER STATION 32 0 32 77 (500) OTHER TRUST &AGENCY 1,101 0 1,101 79 376 YOUTH OFFENDER BLOCK 77 0 77 80 377 MENTAL HEALTH SVCS ACT 1,577 0 1,577 81 260 CAPITAL OUTLAY 27 0 27 82 201 DEBT SERVICE FUND 5 0 5 86 268 MHSA-CAP FACILITY 43 0 43 90 271 GRANTS CLEARING 3 0 3 92 274 HPP 511 0 511 95 311 ASSESSORS SPEC REV 5 0 5 96 312 RECORDERS SPEC REV 8 0 8 99 395 WOODSTOVE REPLACEMENT 5 0 5 100 397 TITLE III FIRE SAFETY 16 0 16 101 399 TOBACCO SETTLEMENT 3 0 3 102 515 AB233 COURT DISTRIBUTION 101 0 101 108 524 LOCAL REV FUND 2011 P 61 0 61 109 525 CC PERF INCENTIVES FU 104 0 104 114 152 SHERIFF GRANTS 13 0 13 115 156 INTEROP COMMO CAP MAINT 35 0 35 116 213 VEHICLE REPLACEMENT 24 0 24 117 ALL OTHER 74 0 74 Total $22,822 $0 $22,822 MGT Consulting Group Page 75 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Building & Grounds The Buildings and Grounds Department provides maintenance and custodial services to departments that are occupied in County buildings. The costs associated with this department have been identified and are then further allocated based upon the square footage serviced. Five functions have been created: Courthouse, Library, Admin Building, Janitorial Services, and B & G Services. The first three functions: Courthouse, Library, and Admin Building allocated the costs associated with Utility and Maintenance structure based on the applicable buildings and then to the appropriate department based on square footage. Function four Janitorial Services are allocated based on the total square footage cleaned by department. The last function, B & G Services, are the remaining general costs associated with the Buildings and Grounds department that Is not directly identified to a particular building or department but instead a county-wide cost; the allocated costs of this function are allocated based on the total square footage occupied. MGT Consulting Group Page 76 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 A. Department Costs Dept:9 119 BUILDINGS & GROUND Description Amount General Admin COURTHOU SE LIBRARY ADMIN BLDG JANITORIAL SVCS B&G SERVICES UNALLOCAT ED Personnel Costs Salaries S1 83,098 0 17,495 23,446 42,157 0 0 0 Salary % Split .00% 21.05% 28.21% 50.73% .00% .00% .00% Benefits S 77,885 0 16,397 21,975 39,513 0 0 0 Subtotal - Personnel Costs 160,983 0 33,892 45,420 81,670 0 0 0 Services & Supplies Cost Maint Structures S 113,006 0 23,792 31,884 57,330 0 0 0 Road Admin Cost P 9,577 0 0 0 0 0 0 9,577 Janitorial Svcs P 50,229 0 0 0 0 50,229 0 0 Other Svcs & Supplies P 281,940 19,755 0 0 0 0 93,221 168,964 Transfers Out P 0 0 0 0 0 0 0 0 Utilities S 43,339 0 9,124 12,228 21,987 0 0 0 Rents & Concessions S (23,197) 0 (4,884) (6,545) (11,768) 0 0 0 Misc Revenue S (16,113) 0 (3,392) (4,546) (8,174) 0 0 0 Subtotal - Services & Supplies 458,781 19,755 24,640 33,021 59,374 50,229 93,221 178,541 Department Cost Total 619,764 19,755 58,532 78,441 141,045 50,229 93,221 178,541 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 Total Costs After Adjustments 619,764 19,755 58,532 78,441 141,045 50,229 93,221 178,541 General Admin Distribution (19,755) 4,159 5,574 10,022 0 0 0 Grand Total $619,764 $62,691 $84,015 $151,067 $50,229 $93,221 $178,541 not allocated MGT Consulting Group Page 77 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 B. Incoming Costs - (Default Spread Salary%) Dept:9 119 BUILDINGS & GROUND Department First Incoming Second Incoming COURTHOU SE LIBRARY ADMIN BLDG JANITORIAL SVCS B&G SERVICES UNALLOCAT ED 2 SAFETY & WELLNESS $776 $40 $172 $230 $414 $0 $0 $0 2 INSURANCE 3,127 161 692 928 1,668 0 0 0 Subtotal - 132 RISK MANAGEMENT 3,903 201 864 1,158 2,082 0 0 0 5 PERSONNEL SVCS 3,449 265 782 1,048 1,884 0 0 0 Subtotal - 103 PERSONNEL 3,449 265 782 1,048 1,884 0 0 0 6 ACCTS PAYABLE 5,565 577 1,293 1,733 3,116 0 0 0 6 PAYROLL SVCS 1,405 150 327 439 789 0 0 0 6 ACCOUNTING SVCS 4,429 468 1,031 1,382 2,485 0 0 0 Subtotal - 105 AUDITOR-CONTROLLE 11,399 1,195 2,652 3,553 6,389 0 0 0 7 COMMO 2,384 139 531 712 1,280 0 0 0 7 AUDIT/COST PLAN 2,176 127 485 650 1,169 0 0 0 Subtotal - 107 CENTRAL SERVICES 4,560 267 1,016 1,362 2,449 0 0 0 8 WARRANT PROCESS 865 65 196 263 472 0 0 0 Subtotal - 110 TREAS-TAX COLLECTO 865 65 196 263 472 0 0 0 9 JANITORIAL SVCS 0 5,366 1,130 1,514 2,722 0 0 0 9 B&G SERVICES 0 8,686 1,829 2,451 4,407 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 14,052 2,958 3,965 7,129 0 0 0 Total Incoming 24,177 16,046 8,468 11,348 20,406 0 0 0 C. Total Allocated $659,986 $71,159 $95,363 $171,473 $50,229 $93,221 $178,541 10.78% 14.45% 25.98% 7.61% 14.12% 27.05% MGT Consulting Group Page 78 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 COURTHOUSE Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 29 158 PROBATION DEPT 152 2.29% $1,553 $0 $1,553 $77 $1,630 71 115 COURT SERVICES 3,500 52.76% 35,760 0 35,760 1,782 37,543 117 ALL OTHER 2,982 44.95% 30,468 0 30,468 1,518 31,986 Subtotal 6,634 100.00% 67,781 0 67,781 3,378 71,159 Direct Bills 0 0 Total $67,781 $71,159 Basis Units: SQUARE FOOTAGE Source: AUDITOR'S OFFICE MGT Consulting Group Page 79 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 LIBRARY Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 47 194 COUNTY LIBRARY 4,200 100.00% $90,836 $0 $90,836 $4,527 $95,363 Subtotal 4,200 100.00% 90,836 0 90,836 4,527 95,363 Direct Bills 0 0 Total $90,836 $95,363 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS MGT Consulting Group Page 80 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 ADMIN BLDG Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,560 20.66% $33,739 $0 $33,739 $2,170 $35,909 5 103 PERSONNEL 200 2.65% 4,326 0 4,326 0 4,326 6 105 AUDITOR-CONTROLLER 590 7.81% 12,760 0 12,760 0 12,760 7 107 CENTRAL SERVICES 420 5.56% 9,084 0 9,084 0 9,084 8 110 TREAS-TAX COLLECTOR 490 6.49% 10,598 0 10,598 0 10,598 12 104 COUNTY CLERK 749 9.92% 16,199 0 16,199 1,042 17,241 13 113 COUNTY ASSESSOR 1,208 16.00% 26,126 0 26,126 1,680 27,807 25 149 COUNTY SHERIFF 2,335 30.92% 50,501 0 50,501 3,248 53,749 Subtotal 7,552 100.00% 163,332 0 163,332 8,140 171,473 Direct Bills 0 0 Total $163,332 $171,473 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS MGT Consulting Group Page 81 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 JANITORIAL SVCS Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,115 3.74% $1,880 $0 $1,880 $0 $1,880 4 102 CAO 204 0.68% 344 0 344 0 344 5 103 PERSONNEL 171 0.57% 288 0 288 0 288 6 105 AUDITOR-CONTROLLER 701 2.35% 1,182 0 1,182 0 1,182 7 107 CENTRAL SERVICES 389 1.31% 656 0 656 0 656 8 110 TREAS-TAX COLLECTOR 458 1.54% 772 0 772 0 772 9 119 BUILDINGS & GROUND 3,182 10.68% 5,366 0 5,366 0 5,366 12 104 COUNTY CLERK 823 2.76% 1,388 0 1,388 0 1,388 13 113 COUNTY ASSESSOR 426 1.43% 718 0 718 0 718 14 114 RECORDER 284 0.95% 479 0 479 0 479 21 141 COUNTY COUNSEL 135 0.45% 228 0 228 0 228 22 146 DISTRICT ATTORNEY 750 2.52% 1,265 0 1,265 0 1,265 25 149 COUNTY SHERIFF 2,445 8.21% 4,123 0 4,123 0 4,123 35 167 BUILDING DEPT 328 1.10% 553 0 553 0 553 37 175 CDA 2,741 9.20% 4,622 0 4,622 0 4,622 38 176 PLANNING DEPT 215 0.72% 363 0 363 0 363 42 186 WELFARE 4,138 13.89% 6,978 0 6,978 0 6,978 47 194 COUNTY LIBRARY 4,200 14.10% 7,082 0 7,082 0 7,082 49 198 MUSEUM 4,097 13.75% 6,909 0 6,909 0 6,909 50 (120) HEALTH DEPT 1,378 4.63% 2,324 0 2,324 0 2,324 51 (124) ENVIRONMENTAL HLTH 100 0.34% 169 0 169 0 169 52 (121) MENTAL HEALTH 151 0.51% 255 0 255 0 255 53 (122) DRUGS & ALCOHOL 301 1.01% 508 0 508 0 508 80 377 MENTAL HEALTH SVCS ACT 1,055 3.54% 1,779 0 1,779 0 1,779 Subtotal 29,787 100.00% 50,229 0 50,229 0 50,229 Direct Bills 0 0 Total $50,229 $50,229 Basis Units: SQUARE FOOTAGE CLEANED Source: AUDITOR'S OFFICE MGT Consulting Group Page 82 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 B&G SERVICES Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,115 3.27% $3,044 $0 $3,044 $0 $3,044 4 102 CAO 204 0.60% 557 0 557 0 557 5 103 PERSONNEL 171 0.50% 467 0 467 0 467 6 105 AUDITOR-CONTROLLER 701 2.05% 1,914 0 1,914 0 1,914 7 107 CENTRAL SERVICES 389 1.14% 1,062 0 1,062 0 1,062 8 110 TREAS-TAX COLLECTOR 458 1.34% 1,250 0 1,250 0 1,250 9 119 BUILDINGS & GROUND 3,182 9.32% 8,686 0 8,686 0 8,686 12 104 COUNTY CLERK 823 2.41% 2,247 0 2,247 0 2,247 13 113 COUNTY ASSESSOR 426 1.25% 1,163 0 1,163 0 1,163 14 114 RECORDER 284 0.83% 775 0 775 0 775 21 141 COUNTY COUNSEL 135 0.40% 369 0 369 0 369 22 146 DISTRICT ATTORNEY 750 2.20% 2,047 0 2,047 0 2,047 25 149 COUNTY SHERIFF 2,445 7.16% 6,674 0 6,674 0 6,674 29 158 PROBATION DEPT 152 0.45% 415 0 415 0 415 35 167 BUILDING DEPT 328 0.96% 895 0 895 0 895 37 175 CDA 2,741 8.03% 7,482 0 7,482 0 7,482 38 176 PLANNING DEPT 215 0.63% 587 0 587 0 587 42 186 WELFARE 4,138 12.12% 11,296 0 11,296 0 11,296 47 194 COUNTY LIBRARY 4,200 12.30% 11,465 0 11,465 0 11,465 48 195/196 CO PARKS 4,210 12.33% 11,493 0 11,493 0 11,493 49 198 MUSEUM 4,097 12.00% 11,184 0 11,184 0 11,184 50 (120) HEALTH DEPT 1,378 4.04% 3,762 0 3,762 0 3,762 51 (124) ENVIRONMENTAL HLTH 100 0.29% 273 0 273 0 273 52 (121) MENTAL HEALTH 151 0.44% 412 0 412 0 412 53 (122) DRUGS & ALCOHOL 301 0.88% 822 0 822 0 822 80 377 MENTAL HEALTH SVCS ACT 1,055 3.09% 2,880 0 2,880 0 2,880 Subtotal 34,149 100.00% 93,221 0 93,221 0 93,221 Direct Bills 0 0 Total $93,221 $93,221 Basis Units: TOTAL SQUARE FOOTAGE OCCUPIED Source: AUDITOR'S OFFICE MGT Consulting Group Page 83 of 84 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan FY 2019‐2020 6/13/2019 Allocation Summary Dept:9 119 BUILDINGS & GROUND Department COURTHOU SE LIBRARY ADMIN BLDG JANITORIAL SVCS B&G SERVICES UNALLOCAT ED Total 3 101 BOARD & CONSULT $0 $0 $35,909 $1,880 $3,044 $0 $40,833 4 102 CAO 0 0 0 344 557 0 901 5 103 PERSONNEL 0 0 4,326 288 467 0 5,081 6 105 AUDITOR-CONTROLLER 0 0 12,760 1,182 1,914 0 15,856 7 107 CENTRAL SERVICES 0 0 9,084 656 1,062 0 10,801 8 110 TREAS-TAX COLLECTOR 0 0 10,598 772 1,250 0 12,620 9 119 BUILDINGS & GROUND 0 0 0 5,366 8,686 0 14,052 12 104 COUNTY CLERK 0 0 17,241 1,388 2,247 0 20,875 13 113 COUNTY ASSESSOR 0 0 27,807 718 1,163 0 29,688 14 114 RECORDER 0 0 0 479 775 0 1,254 21 141 COUNTY COUNSEL 0 0 0 228 369 0 596 22 146 DISTRICT ATTORNEY 0 0 0 1,265 2,047 0 3,312 25 149 COUNTY SHERIFF 0 0 53,749 4,123 6,674 0 64,546 29 158 PROBATION DEPT 1,630 0 0 0 415 0 2,045 35 167 BUILDING DEPT 0 0 0 553 895 0 1,448 37 175 CDA 0 0 0 4,622 7,482 0 12,105 38 176 PLANNING DEPT 0 0 0 363 587 0 949 42 186 WELFARE 0 0 0 6,978 11,296 0 18,274 47 194 COUNTY LIBRARY 0 95,363 0 7,082 11,465 0 113,911 48 195/196 CO PARKS 0 0 0 0 11,493 0 11,493 49 198 MUSEUM 0 0 0 6,909 11,184 0 18,093 50 (120) HEALTH DEPT 0 0 0 2,324 3,762 0 6,085 51 (124) ENVIRONMENTAL HLTH 0 0 0 169 273 0 442 52 (121) MENTAL HEALTH 0 0 0 255 412 0 667 53 (122) DRUGS & ALCOHOL 0 0 0 508 822 0 1,329 71 115 COURT SERVICES 37,543 0 0 0 0 0 37,543 80 377 MENTAL HEALTH SVCS ACT 0 0 0 1,779 2,880 0 4,659 117 ALL OTHER 31,986 0 0 0 0 0 31,986 Total $71,159 $95,363 $171,473 $50,229 $93,221 $0 $481,445 MGT Consulting Group Page 84 of 84