Document alpinecountyca_gov_doc_50866ffdc1

2251 Harvard Street, Suite 134 I Sacramento, CA 95815 [PHONE REDACTED] I mgtconsulting.com Alpine County, California 2 CFR PART 200 COST ALLOCATION PLAN Fiscal Year 2015/2016 For Use in Fiscal Year 2017/2018 ---PAGE BREAK--- ---PAGE BREAK--- CERTIFICATE OF COST ALLOCATION PLAN This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: All costs included in this proposal to establish cost allocations or billings for July 1, 2017 through June 30, 2018 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: Carol McElroy Title: Auditor-Controller Date of Execution: ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 1 of 94 Table of Contents Schedule Description Allocation Basis Units Allocation Basis Source Page # Table of Contents 1 Summary Schedule 3 Carry Forward Schedule 14 BUILDING DEPRECIATION 17 1 Department Costs 18 1 Incoming Costs 20 1 COURTHOUSE SQUARE FOOTAGE AUDITOR 21 1 LIBRARY DIRECT DIRECT 22 1 ADMIN BUILDING SQUARE FOOTAGE COUNTY 23 1 BV COMM SVCS SQUARE FOOTAGE COUNTY 24 1 SOCIAL SVCS SQUARE FOOTAGE RENTAL RATE 25 1 PUB HEALTH **Not Allocated** DEPRECIATION 1 CDA SQUARE FOOTAGE COUNTY 26 1 TURTLE ROCK SQUARE FOOTAGE COUNTY 27 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 36 102 CAO 38 4 Department Costs 39 4 Incoming Costs 40 4 Budget/Dept Admin RELATIVE BUDGET SIZE COUNTY BUDGET 41 4 Unallowed **Not Allocated** 4 Allocation Summary 44 103 PERSONNEL 46 5 Department Costs 47 5 Incoming Costs 48 5 PERSONNEL SVCS NUMBER OF FTE POSITION ALLOCATION LIST 49 5 Allocation Summary 51 105 AUDITOR-CONTROLLER 52 6 Department Costs 53 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 2 of 94 6 Incoming Costs 54 6 ACCTS PAYABLE NUMBER OF WARRANTS PROCESSED AUDITOR'S OFFICE 55 6 PAYROLL SVCS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 58 6 ACCOUNTING SVCS RELATIVE BUDGET SIZE COUNTY BUDGET 60 6 UNALLOWED **Not Allocated** 6 Allocation Summary 63 107 CENTRAL SERVICES 66 7 Department Costs 67 7 Incoming Costs 68 7 COMMO NUMBER OF PHONES AUDITOR'S OFFICE 69 7 POSTAGE/COPIES COSTS ABATED AUDITOR'S OFFICE 70 7 AUDIT/COST PLAN RELATIVE BUDGET SIZE COUNTY BUDGET 71 7 EDP PERCENT OF USAGE EDP WORKSHEET 74 7 UNALLOCATED **Not Allocated** 7 Allocation Summary 75 110 TREAS-TAX COLLECTOR 77 8 Department Costs 78 8 Incoming Costs 79 8 WARRANT PROCESS NUMBER OF NON-PAYROLL COUNTY WORKSHEET 80 8 UNALLOCATED **Not Allocated** 8 Allocation Summary 83 119 BUILDINGS & GROUND 86 9 Department Costs 87 9 Incoming Costs 88 9 COURTHOUSE SQUARE FOOTAGE AUDITOR 89 9 LIBRARY SQUARE FOOTAGE COUNTY RECORDS 90 9 ADMIN BLDG SQUARE FOOTAGE COUNTY 91 9 JANITORIAL SVCS SQUARE FOOTAGE CLEANED AUDITOR'S OFFICE 92 9 B&G SERVICES TOTAL SQUARE FOOTAGE OCCUPIED AUDITOR'S OFFICE 93 9 UNALLOCATED **Not Allocated** 9 Allocation Summary 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 3 of 94 Summary Schedule Department 101 BOARD & CONSULT 128 INSURANCE 109 INFORMATI ON TECHNOLO 104 COUNTY CLERK 113 COUNTY ASSESSOR 114 RECORDER 116 ELECTIONS 126 CHAMBER OF COMMERCE 133 RETIREE BENEFITS 134 SURVEYOR/ ENGR 1 BUILDING DEPRECIATION $2,468 $0 $0 $1,185 $1,911 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 4,584 0 0 1,492 2,034 1,001 0 0 0 0 4 102 CAO 40 0 17 36 40 12 2 9 47 1 5 103 PERSONNEL 10,082 0 0 6,049 6,352 1,714 0 0 0 0 6 105 AUDITOR-CONTROLLER 5,852 42 2,181 6,025 6,470 2,642 736 1,003 6,602 241 7 107 CENTRAL SERVICES 1,702 4 499 2,474 25,461 739 (350) 257 1,378 37 8 110 TREAS-TAX COLLECTOR 188 6 66 224 144 133 105 8 310 22 9 119 BUILDINGS & GROUND 37,362 0 0 18,283 29,487 0 0 0 0 0 Total Current Allocations 62,279 52 2,764 35,767 71,899 6,240 493 1,277 8,337 301 Less: Prior Year Allocations 0 53 1,693 33,853 60,481 5,416 479 866 7,170 303 Carry-Forward 0 1,071 1,914 11,418 824 14 411 1,167 Proposed Costs $62,279 $52 $3,835 $37,682 $83,317 $7,064 $507 $1,689 $9,504 $299 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 4 of 94 Summary Schedule Department 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 294 VICTIM WITNESS 158 PROBATION DEPT 1 BUILDING DEPRECIATION $0 $0 $839 $0 $0 $3,694 $0 $0 $0 $90 2 132 RISK MANAGEMENT 1,484 0 4,609 0 0 30,852 480 0 1,303 1,085 4 102 CAO 1 24 30 6 0 336 8 11 6 14 5 103 PERSONNEL 0 0 3,831 0 0 34,784 0 0 1,008 2,984 6 105 AUDITOR-CONTROLLER 137 3,124 6,002 846 0 48,822 1,279 1,215 2,777 3,257 7 107 CENTRAL SERVICES 30 1,247 2,415 168 0 18,642 233 323 161 1,434 8 110 TREAS-TAX COLLECTOR 6 97 393 47 0 1,091 0 0 244 222 9 119 BUILDINGS & GROUND 0 0 1,208 0 0 56,997 0 0 0 1,870 Total Current Allocations 1,657 4,492 19,328 1,066 0 195,219 2,000 1,550 5,498 10,956 Less: Prior Year Allocations 582 3,526 17,612 786 0 177,150 0 451 4,529 10,247 Carry-Forward 1,075 966 1,716 280 0 18,069 0 1,099 969 709 Proposed Costs $2,733 $5,457 $21,045 $1,347 $0 $213,287 $2,000 $2,648 $6,467 $11,664 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 5 of 94 Summary Schedule Department 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 176 PLANNING DEPT 179 LOCAL AGENCY FORMATION 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $86 $0 $0 $42 $0 2 132 RISK MANAGEMENT 0 0 7,571 0 458 1,037 0 2,298 1,664 206 4 102 CAO 8 9 28 0 1 20 2 56 16 0 5 103 PERSONNEL 0 0 968 0 0 2,016 0 8,066 2,016 0 6 105 AUDITOR-CONTROLLER 1,609 1,141 5,821 0 620 3,803 194 9,620 2,721 281 7 107 CENTRAL SERVICES 229 270 827 0 38 1,650 48 4,026 988 5 8 110 TREAS-TAX COLLECTOR 150 28 509 0 22 186 3 432 58 19 9 119 BUILDINGS & GROUND 0 0 0 0 0 1,112 0 0 545 0 Total Current Allocations 1,996 1,448 15,725 0 1,141 9,910 247 24,497 8,050 511 Less: Prior Year Allocations 3,231 1,382 10,728 78 1,507 12,929 204 19,786 11,991 30 Carry-Forward (1,235) 66 4,997 (78) (366) (3,019) 43 4,711 (3,941) 481 Proposed Costs $762 $1,513 $20,721 $(78) $774 $6,891 $290 $29,209 $4,109 $992 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 6 of 94 Summary Schedule Department 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 195/196 CO PARKS 198 MUSEUM 1 BUILDING DEPRECIATION $0 $0 $27,501 $0 $0 $0 $0 $3,011 $4,710 $0 2 132 RISK MANAGEMENT 0 0 7,746 587 446 0 0 2,229 0 729 4 102 CAO 3 1 129 7 0 5 0 32 0 4 5 103 PERSONNEL 0 0 14,337 1,412 0 0 0 5,203 0 1,432 6 105 AUDITOR-CONTROLLER 289 469 22,731 3,472 387 970 0 6,969 0 1,349 7 107 CENTRAL SERVICES 77 33 8,518 710 0 157 0 2,959 0 1,195 8 110 TREAS-TAX COLLECTOR 0 75 1,188 498 3 83 0 424 0 80 9 119 BUILDINGS & GROUND 0 0 6,739 0 0 0 0 144,597 0 6,601 Total Current Allocations 369 578 88,889 6,686 835 1,215 0 165,422 4,710 11,390 Less: Prior Year Allocations 293 646 106,771 7,308 0 1,728 25 150,098 25,586 29,795 Carry-Forward 76 (68) (17,882) (622) 0 (513) (25) 15,324 (20,876) (18,405) Proposed Costs $445 $510 $71,007 $6,065 $835 $702 $(25) $180,746 $(16,165) $(7,016) ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 7 of 94 Summary Schedule Department (120) HEALTH DEPT (124) ENVIRONME NTAL HLTH (121) MENTAL HEALTH (122) DRUGS & ALCOHOL (151) TOBACCO (219/220) ROAD DEPT 214 PARKING/R ECORDS MGMT (330) FISH & GAME (276) WATER SHED COORD (273) BT EMERGENC Y PREP 1 BUILDING DEPRECIATION $457 $0 $83 $176 $0 $202 $0 $0 $0 $0 2 132 RISK MANAGEMENT 3,126 729 3,008 3,133 2,155 8,735 0 0 0 1,787 4 102 CAO 47 12 24 48 12 153 0 7 0 14 5 103 PERSONNEL 5,525 403 1,875 4,557 2,339 10,082 0 0 0 1,553 6 105 AUDITOR-CONTROLLER 11,123 4,401 10,795 13,421 5,598 24,963 13 909 0 5,637 7 107 CENTRAL SERVICES 5,392 154 1,278 2,578 880 6,611 0 194 0 401 8 110 TREAS-TAX COLLECTOR 781 548 1,254 1,229 559 1,285 3 39 0 568 9 119 BUILDINGS & GROUND 3,001 0 545 1,157 0 0 0 0 0 0 Total Current Allocations 29,452 6,247 18,862 26,299 11,543 52,031 15 1,149 0 9,960 Less: Prior Year Allocations 51,177 0 22,140 27,867 7,001 56,742 333 1,007 20 5,392 Carry-Forward (21,725) 0 (3,278) (1,568) 4,542 (4,711) (318) 142 (20) 4,568 Proposed Costs $7,728 $6,247 $15,584 $24,732 $16,084 $47,321 $(302) $1,290 $(20) $14,528 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 8 of 94 Summary Schedule Department (240) AIRPORT 280 PAN FLU EPO (290) COPS GRANT (291) CAL MMET (295) LAW ENFORCEM ENT AB443 (310) MPUD 221 CO ROAD IMPROVEM ENT (340) CSA #1 361 OWP 370 TRANSIT 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 2,048 0 0 0 0 0 0 0 720 4 102 CAO 1 5 0 0 0 0 30 20 9 5 103 PERSONNEL 0 807 0 0 0 0 0 0 0 1,613 6 105 AUDITOR-CONTROLLER 209 4,373 0 0 (175) 0 611 3,855 2,735 2,111 7 107 CENTRAL SERVICES 18 157 0 0 (50) 0 0 867 586 786 8 110 TREAS-TAX COLLECTOR 30 454 0 0 3 0 133 130 116 122 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 259 7,844 0 0 (224) 0 744 4,881 3,457 5,360 Less: Prior Year Allocations 83 0 0 0 1,440 20 1,536 2,355 6,517 0 Carry-Forward 176 0 0 0 (1,664) (20) (792) 2,526 (3,060) 0 Proposed Costs $435 $7,844 $0 $0 $(1,888) $(20) $(49) $7,407 $397 $5,360 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 9 of 94 Summary Schedule Department (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 375 STPUD MITIGATION 376 YOUTH OFFENDER BLOCK 1 BUILDING DEPRECIATION $0 $2,072 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 103 0 0 0 510 0 0 0 0 0 4 102 CAO 0 0 0 0 6 4 4 0 0 12 5 103 PERSONNEL 0 0 0 0 847 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 21,629 18 0 0 1,049 427 621 3,677 0 1,632 7 107 CENTRAL SERVICES 0 1 0 0 163 110 121 0 4,111 360 8 110 TREAS-TAX COLLECTOR 4,707 3 0 0 14 3 36 800 0 61 9 119 BUILDINGS & GROUND 0 43,059 0 0 0 0 0 0 0 0 Total Current Allocations 26,439 45,153 0 0 2,588 543 782 4,477 4,111 2,065 Less: Prior Year Allocations 41,533 403 0 0 2,433 590 667 7,651 3,248 1,637 Carry-Forward (15,094) 44,750 0 0 155 (47) 115 (3,174) 863 428 Proposed Costs $11,345 $89,903 $0 $0 $2,743 $496 $898 $1,303 $4,975 $2,492 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 10 of 94 Summary Schedule Department 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 298 FEDERAL CAL-MMET 299 DEA GRANTS 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 6,013 0 0 0 0 0 0 0 0 0 4 102 CAO 163 0 14 0 0 0 0 0 0 0 5 103 PERSONNEL 16,555 0 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 30,445 369 1,511 0 0 0 64 0 0 0 7 107 CENTRAL SERVICES 4,515 0 395 0 0 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 1,808 80 6 0 0 0 14 0 0 0 9 119 BUILDINGS & GROUND 1,700 0 0 0 0 0 0 0 0 0 Total Current Allocations 61,198 449 1,926 0 0 0 77 0 0 0 Less: Prior Year Allocations 38,740 101 1,547 304 0 101 0 0 0 0 Carry-Forward 22,458 348 379 (304) 0 (101) 0 0 0 0 Proposed Costs $83,655 $798 $2,304 $(304) $0 $(101) $77 $0 $0 $0 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 11 of 94 Summary Schedule Department 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 394 SNC PROP 84 GRANT 395 WOODSTOV E REPLACEM 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 446 0 0 0 0 0 0 0 4 102 CAO 4 0 12 0 0 0 1 0 6 6 5 103 PERSONNEL 0 0 403 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 571 0 3,797 0 0 24 141 0 774 913 7 107 CENTRAL SERVICES 115 0 346 0 0 3 24 0 189 165 8 110 TREAS-TAX COLLECTOR 30 0 462 0 0 3 11 0 14 64 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 720 0 5,466 0 0 30 177 0 983 1,148 Less: Prior Year Allocations 3,159 249 858 0 0 526 181 0 0 0 Carry-Forward (2,439) (249) 4,608 0 0 (496) 0 0 0 Proposed Costs $(1,719) $(249) $10,074 $0 $0 $(466) $172 $0 $983 $1,148 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 12 of 94 Summary Schedule Department 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 524 LOCAL REV FUND 2011 P 525 CC PERF INCENTIVES FU 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 4 102 CAO 2 2 12 0 0 0 0 0 5 2 5 103 PERSONNEL 0 0 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 260 404 1,533 0 0 0 0 0 633 303 7 107 CENTRAL SERVICES 45 70 361 0 0 0 0 0 145 50 8 110 TREAS-TAX COLLECTOR 19 30 39 0 0 0 0 0 19 25 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 326 507 1,944 0 0 0 0 0 802 380 Less: Prior Year Allocations 279 47 944 0 0 0 0 0 71 184 Carry-Forward 47 460 1,000 0 0 0 0 0 731 196 Proposed Costs $373 $968 $2,945 $0 $0 $0 $0 $0 $1,534 $576 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 13 of 94 Summary Schedule Department 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 2nd Allocation Orphans Total 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $1,765 $0 $50,293 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 0 0 106,405 4 102 CAO 6 0 0 0 1 0 0 0 0 1,600 5 103 PERSONNEL 0 0 0 0 0 0 0 0 0 148,817 6 105 AUDITOR-CONTROLLER 662 0 0 0 127 165 178 242 0 324,446 7 107 CENTRAL SERVICES 176 0 0 0 34 0 0 0 0 109,935 8 110 TREAS-TAX COLLECTOR 0 0 0 0 0 36 39 53 0 22,695 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 36,686 0 390,947 Total Current Allocations 844 0 0 0 162 201 217 38,746 0 1,155,137 Less: Prior Year Allocations 2,724 201 2,449 73 1,154 0 0 466 0 1,005,463 Carry-Forward (1,880) (201) (2,449) (73) (992) 0 0 38,280 0 62,482 Proposed Costs $(1,037) $(201) $(2,449) $(73) $(831) $201 $217 $77,025 $0 $1,217,620 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 14 of 94 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 3 101 BOARD & CONSULT 62,279 0 0 0 62,279 10 128 INSURANCE 52 53 0 52 11 109 INFORMATION TECHNOLOGY 2,764 1,693 1,071 0 3,835 12 104 COUNTY CLERK 35,767 33,853 1,914 0 37,682 13 113 COUNTY ASSESSOR 71,899 60,481 11,418 0 83,317 14 114 RECORDER 6,240 5,416 824 0 7,064 15 116 ELECTIONS 493 479 14 0 507 16 126 CHAMBER OF COMMERCE 1,277 866 411 0 1,689 17 133 RETIREE BENEFITS 8,337 7,170 1,167 0 9,504 18 134 SURVEYOR/ENGR 301 303 0 299 19 138 GRAND JURY 1,657 582 1,075 0 2,733 20 141 COUNTY COUNSEL 4,492 3,526 966 0 5,457 21 146 DISTRICT ATTORNEY 19,328 17,612 1,716 0 21,045 22 147 PUBLIC DEFENDER 1,066 786 280 0 1,347 23 292 ANTI DRUG ABUSE 0 0 0 0 0 24 149 COUNTY SHERIFF 195,219 177,150 18,069 0 213,287 25 154 BV MAINTENANCE 2,000 0 0 0 2,000 26 150 JAIL COSTS 1,550 451 1,099 0 2,648 27 294 VICTIM WITNESS 5,498 4,529 969 0 6,467 28 158 PROBATION DEPT 10,956 10,247 709 0 11,664 29 162 BV FIRE DEPT 1,996 3,231 (1,235) 0 762 30 160/164 EMERGENCY SVCS 1,448 1,382 66 0 1,513 31 165 EAST ALPINE FIRE 15,725 10,728 4,997 0 20,721 32 166 KIRKWOOD EMS 0 78 (78) 0 (78) 33 168 BV EMS 1,141 1,507 (366) 0 774 34 167 BUILDING DEPT 9,910 12,929 (3,019) 0 6,891 35 170 AGRICULTURAL COMMISSION 247 204 43 0 290 36 175 CDA 24,497 19,786 4,711 0 29,209 37 176 PLANNING DEPT 8,050 11,991 (3,941) 0 4,109 38 179 LOCAL AGENCY FORMATION 511 30 481 0 992 39 182 LOCAL HEALTH DEPT 369 293 76 0 445 40 185 SOLID WASTE 578 646 (68) 0 510 41 186 WELFARE 88,889 106,771 (17,882) 0 71,007 42 190 ONE STOP PROGRAM 6,686 7,308 (622) 0 6,065 43 191 OFFICE OF EDUCATION 835 0 0 0 835 44 187 SOCIAL SERVICES ASSISTANCE 1,215 1,728 (513) 0 702 45 188 GENERAL RELIEF 0 25 (25) 0 (25) 46 194 COUNTY LIBRARY 165,422 150,098 15,324 0 180,746 47 195/196 CO PARKS 4,710 25,586 (20,876) 0 (16,165) 48 198 MUSEUM 11,390 29,795 (18,405) 0 (7,016) ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 15 of 94 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 49 (120) HEALTH DEPT 29,452 51,177 (21,725) 0 7,728 50 (124) ENVIRONMENTAL HLTH 6,247 0 0 0 6,247 51 (121) MENTAL HEALTH 18,862 22,140 (3,278) 0 15,584 52 (122) DRUGS & ALCOHOL 26,299 27,867 (1,568) 0 24,732 53 (151) TOBACCO 11,543 7,001 4,542 0 16,084 54 (219/220) ROAD DEPT 52,031 56,742 (4,711) 0 47,321 55 214 PARKING/RECORDS MGMT 15 333 (318) 0 (302) 56 (330) FISH & GAME 1,149 1,007 142 0 1,290 57 (276) WATER SHED COORD 0 20 (20) 0 (20) 58 (273) BT EMERGENCY PREP 9,960 5,392 4,568 0 14,528 59 (240) AIRPORT 259 83 176 0 435 60 280 PAN FLU EPO 7,844 0 0 0 7,844 61 (290) COPS GRANT 0 0 0 0 0 62 (291) CAL MMET 0 0 0 0 0 63 (295) LAW ENFORCEMENT AB443 (224) 1,440 (1,664) 0 (1,888) 64 (310) MPUD 0 20 (20) 0 (20) 65 221 CO ROAD IMPROVEMENT 744 1,536 (792) 0 (49) 66 (340) CSA #1 4,881 2,355 2,526 0 7,407 67 361 OWP 3,457 6,517 (3,060) 0 397 68 370 TRANSIT 5,360 0 0 0 5,360 69 (400'S) SCHOOLS 26,439 41,533 (15,094) 0 11,345 70 115 COURT SERVICES 45,153 403 44,750 0 89,903 71 215 STATE OES 0 0 0 0 0 72 293 OHV GRANT FUND 0 0 0 0 0 73 341 BV PUBLIC SAFTEY 2,588 2,433 155 0 2,743 74 342 BV SW ASSESSMENT 543 590 (47) 0 496 75 343 BV TRANSFER STATION 782 667 115 0 898 76 (500) OTHER TRUST &AGENCY 4,477 7,651 (3,174) 0 1,303 77 375 STPUD MITIGATION 4,111 3,248 863 0 4,975 78 376 YOUTH OFFENDER BLOCK 2,065 1,637 428 0 2,492 79 377 MENTAL HEALTH SVCS ACT 61,198 38,740 22,458 0 83,655 80 260 CAPITAL OUTLAY 449 101 348 0 798 81 201 DEBT SERVICE FUND 1,926 1,547 379 0 2,304 82 261 HAWKINS PEAK 0 304 (304) 0 (304) 83 262 PER CAPITA GRANT 0 0 0 0 0 84 267 LEVIATHAN PEAK 0 101 (101) 0 (101) 85 268 MHSA-CAP FACILITY 77 0 0 0 77 86 297 FEDERAL ANTI-DRUG 0 0 0 0 0 87 298 FEDERAL CAL-MMET 0 0 0 0 0 88 299 DEA GRANTS 0 0 0 0 0 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 16 of 94 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 89 271 GRANTS CLEARING 720 3,159 (2,439) 0 (1,719) 90 272 SAMSHA GRANT 0 249 (249) 0 (249) 91 274 HPP 5,466 858 4,608 0 10,074 92 296 COPS(FEDERAL) 0 0 0 0 0 93 300 EMPG 0 0 0 0 0 94 311 ASSESSORS SPEC REV 30 526 (496) 0 (466) 95 312 RECORDERS SPEC REV 177 181 0 172 96 315 TAX COLLECTION TRUST 0 0 0 0 0 97 394 SNC PROP 84 GRANT 983 0 0 0 983 98 395 WOODSTOVE REPLACEMENT 1,148 0 0 0 1,148 99 397 TITLE III FIRE SAFETY 326 279 47 0 373 100 399 TOBACCO SETTLEMENT 507 47 460 0 968 101 515 AB233 COURT DISTRIBUTION 1,944 944 1,000 0 2,945 102 516 MH 2011 REALIGNMENT 0 0 0 0 0 103 517 MENTAL HEALTH 0 0 0 0 0 104 519 PH REALIGNMENT 0 0 0 0 0 105 522 SS REALIGNMENT 0 0 0 0 0 106 523 LOCAL REV FUND 2011 H 0 0 0 0 0 107 524 LOCAL REV FUND 2011 P 802 71 731 0 1,534 108 525 CC PERF INCENTIVES FU 380 184 196 0 576 109 595 TRANSPORTATION - LTF 844 2,724 (1,880) 0 (1,037) 110 596 STATE TRANSIT ASST.(S 0 201 (201) 0 (201) 111 264 FACILITY MASTER PLAN 0 2,449 (2,449) 0 (2,449) 112 202 150TH ANNIVERSARY ADH 0 73 (73) 0 (73) 113 152 SHERIFF GRANTS 162 1,154 (992) 0 (831) 114 156 INTEROP COMMO CAP MAINT 201 0 0 0 201 115 213 VEHICLE REPLACEMENT 217 0 0 0 217 116 ALL OTHER 38,746 466 38,280 0 77,025 Total 1,155,137 1,005,463 62,482 0 1,217,620 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 MGT Consulting Group Building Depreciation A Building 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 allocation for the Social Services building is based on the annual rental rate* of $27,501 and is directly allocated to Social Services. • On file with the State Controller’s Office. Page 17 of 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 18 of 94 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 25,481 0 3,927 3,011 11,947 717 0 0 330 SOCIAL SVCS BLDG P 27,501 0 0 0 0 0 27,501 0 0 PUBLIC HEALTH P 0 0 0 0 0 0 0 0 0 Subtotal - Services & Supplies 52,982 0 3,927 3,011 11,947 717 27,501 0 330 Department Cost Total 52,982 0 3,927 3,011 11,947 717 27,501 0 330 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 0 Total Costs After Adjustments 52,982 0 3,927 3,011 11,947 717 27,501 0 330 General Admin Distribution 0 0 0 0 0 0 0 0 Grand Total $52,982 $3,927 $3,011 $11,947 $717 $27,501 $0 $330 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 19 of 94 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 25,481 5,550 SOCIAL SVCS BLDG P 27,501 0 PUBLIC HEALTH P 0 0 Subtotal - Services & Supplies 52,982 5,550 Department Cost Total 52,982 5,550 Adjustments to Cost Subtotal - Adjustments 0 0 Total Costs After Adjustments 52,982 5,550 General Admin Distribution 0 Grand Total $52,982 $5,550 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 20 of 94 B. Incoming Costs - (Default Spread Expense%) Dept:1 BUILDING DEPRECIATION No Indirect Costs Page Intentionally Left Blank ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 21 of 94 COURTHOUSE Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 28 158 PROBATION DEPT 152 2.29% $90 $0 $90 $0 $90 70 115 COURT SERVICES 3,500 52.76% 2,072 0 2,072 0 2,072 116 ALL OTHER 2,982 44.95% 1,765 0 1,765 0 1,765 Subtotal 6,634 100.00% 3,927 0 3,927 0 3,927 Direct Bills 0 0 Total $3,927 $3,927 Basis Units: SQUARE FOOTAGE Source: AUDITOR ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 22 of 94 LIBRARY Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 46 194 COUNTY LIBRARY 4,200 100.00% $3,011 $0 $3,011 $0 $3,011 Subtotal 4,200 100.00% 3,011 0 3,011 0 3,011 Direct Bills 0 0 Total $3,011 $3,011 Basis Units: DIRECT Source: DIRECT ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 23 of 94 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% $2,468 $0 $2,468 $0 $2,468 5 103 PERSONNEL 200 2.65% 316 0 316 0 316 6 105 AUDITOR-CONTROLLER 590 7.81% 933 0 933 0 933 7 107 CENTRAL SERVICES 420 5.56% 664 0 664 0 664 8 110 TREAS-TAX COLLECTOR 490 6.49% 775 0 775 0 775 12 104 COUNTY CLERK 749 9.92% 1,185 0 1,185 0 1,185 13 113 COUNTY ASSESSOR 1,208 16.00% 1,911 0 1,911 0 1,911 24 149 COUNTY SHERIFF 2,335 30.92% 3,694 0 3,694 0 3,694 Subtotal 7,552 100.00% 11,947 0 11,947 0 11,947 Direct Bills 0 0 Total $11,947 $11,947 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 24 of 94 BV COMM SVCS Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 (120) HEALTH DEPT 1,863 63.82% $457 $0 $457 $0 $457 51 (121) MENTAL HEALTH 338 11.58% 83 0 83 0 83 52 (122) DRUGS & ALCOHOL 718 24.60% 176 0 176 0 176 Subtotal 2,919 100.00% 717 0 717 0 717 Direct Bills 0 0 Total $717 $717 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 25 of 94 SOCIAL SVCS Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 41 186 WELFARE 4,183 100.00% $27,501 $0 $27,501 $0 $27,501 Subtotal 4,183 100.00% 27,501 0 27,501 0 27,501 Direct Bills 0 0 Total $27,501 $27,501 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 26 of 94 CDA Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 34 167 BUILDING DEPT 690 25.96% $86 $0 $86 $0 $86 37 176 PLANNING DEPT 338 12.72% 42 0 42 0 42 54 (219/220) ROAD DEPT 1,630 61.32% 202 0 202 0 202 Subtotal 2,658 100.00% 330 0 330 0 330 Direct Bills 0 0 Total $330 $330 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 27 of 94 TURTLE ROCK Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 21 146 DISTRICT ATTORNEY 750 15.12% $839 $0 $839 $0 $839 47 195/196 CO PARKS 4,210 84.88% 4,710 0 4,710 0 4,710 Subtotal 4,960 100.00% 5,550 0 5,550 0 5,550 Direct Bills 0 0 Total $5,550 $5,550 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 28 of 94 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 $2,468 $0 $0 $0 $0 $0 $2,468 5 103 PERSONNEL 0 0 316 0 0 0 0 0 316 6 105 AUDITOR-CONTROLLER 0 0 933 0 0 0 0 0 933 7 107 CENTRAL SERVICES 0 0 664 0 0 0 0 0 664 8 110 TREAS-TAX COLLECTOR 0 0 775 0 0 0 0 0 775 12 104 COUNTY CLERK 0 0 1,185 0 0 0 0 0 1,185 13 113 COUNTY ASSESSOR 0 0 1,911 0 0 0 0 0 1,911 21 146 DISTRICT ATTORNEY 0 0 0 0 0 0 0 839 839 24 149 COUNTY SHERIFF 0 0 3,694 0 0 0 0 0 3,694 28 158 PROBATION DEPT 90 0 0 0 0 0 0 0 90 34 167 BUILDING DEPT 0 0 0 0 0 0 86 0 86 37 176 PLANNING DEPT 0 0 0 0 0 0 42 0 42 41 186 WELFARE 0 0 0 0 27,501 0 0 0 27,501 46 194 COUNTY LIBRARY 0 3,011 0 0 0 0 0 0 3,011 47 195/196 CO PARKS 0 0 0 0 0 0 0 4,710 4,710 49 (120) HEALTH DEPT 0 0 0 457 0 0 0 0 457 51 (121) MENTAL HEALTH 0 0 0 83 0 0 0 0 83 52 (122) DRUGS & ALCOHOL 0 0 0 176 0 0 0 0 176 54 (219/220) ROAD DEPT 0 0 0 0 0 0 202 0 202 70 115 COURT SERVICES 2,072 0 0 0 0 0 0 0 2,072 116 ALL OTHER 1,765 0 0 0 0 0 0 0 1,765 Total $3,927 $3,011 $11,947 $717 $27,501 $0 $330 $5,550 $52,982 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 MGT Consulting Group 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. Page 29 of 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 30 of 94 A. Department Costs Dept:2 132 RISK MANAGEMENT Description Amount General Admin SAFETY & WELLNESS INSURANCE Unallocated Personnel Costs Salaries S1 53,010 0 26,505 26,505 0 Salary % Split .00% 50.00% 50.00% .00% Benefits S 25,820 0 12,910 12,910 0 Subtotal - Personnel Costs 78,830 0 39,415 39,415 0 Services & Supplies Cost Services & Supplies S 33,740 0 16,870 16,870 0 Adjustment fr Trindel D (38,914) 0 0 0 0 Subtotal - Services & Supplies (5,174) 0 16,870 16,870 0 Department Cost Total 73,656 0 56,285 56,285 0 Adjustments to Cost Adjustment fr Trindel D 38,914 0 0 0 0 Subtotal - Adjustments 38,914 0 0 0 0 Total Costs After Adjustments 112,570 0 56,285 56,285 0 General Admin Distribution 0 0 0 0 Grand Total $112,570 $56,285 $56,285 $0 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 31 of 94 B. Incoming Costs - (Default Spread Salary%) Dept:2 132 RISK MANAGEMENT Department First Incoming Second Incoming SAFETY & WELLNESS INSURANCE Unallocated 2 SAFETY & WELLNESS $0 $856 $428 $428 $0 2 INSURANCE 0 41 20 20 0 Subtotal - 132 RISK MANAGEMENT 0 896 448 448 0 4 Budget/Dept Admin 0 9 4 4 0 Subtotal - 102 CAO 0 9 4 4 0 5 PERSONNEL SVCS 0 1,562 781 781 0 Subtotal - 103 PERSONNEL 0 1,562 781 781 0 6 ACCTS PAYABLE 0 375 187 187 0 6 PAYROLL SVCS 0 624 312 312 0 6 ACCOUNTING SVCS 0 815 408 408 0 Subtotal - 105 AUDITOR-CONTROLLE 0 1,814 907 907 0 7 AUDIT/COST PLAN 0 250 125 125 0 Subtotal - 107 CENTRAL SERVICES 0 250 125 125 0 8 WARRANT PROCESS 0 90 45 45 0 Subtotal - 110 TREAS-TAX COLLECTO 0 90 45 45 0 Total Incoming 0 4,621 2,310 2,310 0 C. Total Allocated $117,191 $58,595 $58,595 $0 50.00% 50.00% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 32 of 94 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 52 1.52% $856 $0 $856 $0 $856 3 101 BOARD & CONSULT 41 1.20% 675 0 675 28 703 4 102 CAO 48 1.40% 790 0 790 33 823 5 103 PERSONNEL 52 1.52% 856 0 856 36 891 6 105 AUDITOR-CONTROLLER 78 2.28% 1,283 0 1,283 53 1,337 8 110 TREAS-TAX COLLECTOR 54 1.58% 888 0 888 37 925 9 119 BUILDINGS & GROUND 65 1.90% 1,069 0 1,069 45 1,114 12 104 COUNTY CLERK 72 2.10% 1,185 0 1,185 49 1,234 13 113 COUNTY ASSESSOR 98 2.86% 1,612 0 1,612 67 1,680 14 114 RECORDER 52 1.52% 856 0 856 36 891 21 146 DISTRICT ATTORNEY 63 1.84% 1,037 0 1,037 43 1,080 24 149 COUNTY SHERIFF 478 13.97% 7,864 0 7,864 328 8,192 25 154 BV MAINTENANCE 28 0.82% 461 0 461 19 480 27 294 VICTIM WITNESS 73 2.13% 1,201 0 1,201 50 1,251 28 158 PROBATION DEPT 52 1.52% 856 0 856 36 891 31 165 EAST ALPINE FIRE 26 0.76% 428 0 428 18 446 33 168 BV EMS 26 0.76% 428 0 428 18 446 34 167 BUILDING DEPT 53 1.55% 872 0 872 36 908 36 175 CDA 104 3.04% 1,711 0 1,711 71 1,782 37 176 PLANNING DEPT 52 1.52% 856 0 856 36 891 38 179 LOCAL AGENCY FORMATION 12 0.35% 197 0 197 8 206 41 186 WELFARE 217 6.34% 3,570 0 3,570 149 3,719 42 190 ONE STOP PROGRAM 29 0.85% 477 0 477 20 497 43 191 OFFICE OF EDUCATION 26 0.76% 428 0 428 18 446 46 194 COUNTY LIBRARY 107 3.13% 1,760 0 1,760 73 1,834 48 198 MUSEUM 35 1.02% 576 0 576 24 600 49 (120) HEALTH DEPT 162 4.74% 2,665 0 2,665 111 2,776 50 (124) ENVIRONMENTAL HLTH 41 1.20% 675 0 675 28 703 51 (121) MENTAL HEALTH 168 4.91% 2,764 0 2,764 115 2,879 52 (122) DRUGS & ALCOHOL 173 5.06% 2,846 0 2,846 119 2,965 53 (151) TOBACCO 117 3.42% 1,925 0 1,925 80 2,005 54 (219/220) ROAD DEPT 156 4.56% 2,567 0 2,567 107 2,674 58 (273) BT EMERGENCY PREP 103 3.01% 1,695 0 1,695 71 1,765 60 280 PAN FLU EPO 118 3.45% 1,941 0 1,941 81 2,022 68 370 TRANSIT 42 1.23% 691 0 691 29 720 73 341 BV PUBLIC SAFTEY 26 0.76% 428 0 428 18 446 79 377 MENTAL HEALTH SVCS ACT 296 8.65% 4,870 0 4,870 203 5,073 91 274 HPP 26 0.76% 428 0 428 18 446 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 33 of 94 SAFETY & WELLNESS Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 3,421 100.00% 56,285 0 56,285 2,310 58,595 Direct Bills 0 0 Total $56,285 $58,595 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 34 of 94 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 242 0.07% $41 $0 $41 $0 $41 3 101 BOARD & CONSULT 22,067 6.62% 3,728 0 3,728 153 3,881 5 103 PERSONNEL 249 0.07% 42 0 42 2 44 6 105 AUDITOR-CONTROLLER 2,565 0.77% 433 0 433 18 451 8 110 TREAS-TAX COLLECTOR 3,846 1.15% 650 0 650 27 676 9 119 BUILDINGS & GROUND 20,625 6.19% 3,484 0 3,484 143 3,628 12 104 COUNTY CLERK 1,465 0.44% 248 0 248 10 258 13 113 COUNTY ASSESSOR 2,015 0.60% 340 0 340 14 354 14 114 RECORDER 623 0.19% 105 0 105 4 110 19 138 GRAND JURY 8,437 2.53% 1,425 0 1,425 59 1,484 21 146 DISTRICT ATTORNEY 20,068 6.02% 3,390 0 3,390 139 3,530 24 149 COUNTY SHERIFF 128,833 38.67% 21,766 0 21,766 894 22,660 27 294 VICTIM WITNESS 293 0.09% 50 0 50 2 52 28 158 PROBATION DEPT 1,099 0.33% 186 0 186 8 193 31 165 EAST ALPINE FIRE 40,511 12.16% 6,844 0 6,844 281 7,125 33 168 BV EMS 73 0.02% 12 0 12 1 13 34 167 BUILDING DEPT 733 0.22% 124 0 124 5 129 36 175 CDA 2,931 0.88% 495 0 495 20 516 37 176 PLANNING DEPT 4,396 1.32% 743 0 743 31 773 41 186 WELFARE 22,897 6.87% 3,868 0 3,868 159 4,027 42 190 ONE STOP PROGRAM 513 0.15% 87 0 87 4 90 46 194 COUNTY LIBRARY 2,245 0.67% 379 0 379 16 395 48 198 MUSEUM 733 0.22% 124 0 124 5 129 49 (120) HEALTH DEPT 1,986 0.60% 336 0 336 14 349 50 (124) ENVIRONMENTAL HLTH 147 0.04% 25 0 25 1 26 51 (121) MENTAL HEALTH 733 0.22% 124 0 124 5 129 52 (122) DRUGS & ALCOHOL 953 0.29% 161 0 161 7 168 53 (151) TOBACCO 850 0.26% 144 0 144 6 150 54 (219/220) ROAD DEPT 34,460 10.34% 5,822 0 5,822 239 6,061 58 (273) BT EMERGENCY PREP 125 0.04% 21 0 21 1 22 60 280 PAN FLU EPO 147 0.04% 25 0 25 1 26 69 (400'S) SCHOOLS 586 0.18% 99 0 99 4 103 73 341 BV PUBLIC SAFTEY 366 0.11% 62 0 62 3 64 79 377 MENTAL HEALTH SVCS ACT 5,343 1.60% 903 0 903 37 940 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 35 of 94 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 333,155 100.00% 56,285 0 56,285 2,310 58,595 Direct Bills 0 0 Total $56,285 $58,595 Basis Units: WORKERS' COMP CHARGES Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 36 of 94 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total 2 132 RISK MANAGEMENT $856 $41 $0 $896 3 101 BOARD & CONSULT 703 3,881 0 4,584 4 102 CAO 823 0 0 823 5 103 PERSONNEL 891 44 0 935 6 105 AUDITOR-CONTROLLER 1,337 451 0 1,788 8 110 TREAS-TAX COLLECTOR 925 676 0 1,602 9 119 BUILDINGS & GROUND 1,114 3,628 0 4,742 12 104 COUNTY CLERK 1,234 258 0 1,492 13 113 COUNTY ASSESSOR 1,680 354 0 2,034 14 114 RECORDER 891 110 0 1,001 19 138 GRAND JURY 0 1,484 0 1,484 21 146 DISTRICT ATTORNEY 1,080 3,530 0 4,609 24 149 COUNTY SHERIFF 8,192 22,660 0 30,852 25 154 BV MAINTENANCE 480 0 0 480 27 294 VICTIM WITNESS 1,251 52 0 1,303 28 158 PROBATION DEPT 891 193 0 1,085 31 165 EAST ALPINE FIRE 446 7,125 0 7,571 33 168 BV EMS 446 13 0 458 34 167 BUILDING DEPT 908 129 0 1,037 36 175 CDA 1,782 516 0 2,298 37 176 PLANNING DEPT 891 773 0 1,664 38 179 LOCAL AGENCY FORMATION 206 0 0 206 41 186 WELFARE 3,719 4,027 0 7,746 42 190 ONE STOP PROGRAM 497 90 0 587 43 191 OFFICE OF EDUCATION 446 0 0 446 46 194 COUNTY LIBRARY 1,834 395 0 2,229 48 198 MUSEUM 600 129 0 729 49 (120) HEALTH DEPT 2,776 349 0 3,126 50 (124) ENVIRONMENTAL HLTH 703 26 0 729 51 (121) MENTAL HEALTH 2,879 129 0 3,008 52 (122) DRUGS & ALCOHOL 2,965 168 0 3,133 53 (151) TOBACCO 2,005 150 0 2,155 54 (219/220) ROAD DEPT 2,674 6,061 0 8,735 58 (273) BT EMERGENCY PREP 1,765 22 0 1,787 60 280 PAN FLU EPO 2,022 26 0 2,048 68 370 TRANSIT 720 0 0 720 69 (400'S) SCHOOLS 0 103 0 103 73 341 BV PUBLIC SAFTEY 446 64 0 510 79 377 MENTAL HEALTH SVCS ACT 5,073 940 0 6,013 91 274 HPP 446 0 0 446 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 37 of 94 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total Total $58,595 $58,595 $0 $117,191 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 MGT Consulting Group County Administrative Office The allowable costs for budget and administrative services included in the plan are allocated based on the relative budget size for county departments. All governmental related services are not considered allowable. Page 38 of 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 39 of 94 A. Department Costs Dept:4 102 CAO Description Amount General Admin Budget/Dept Admin Unallowed Personnel Costs Salaries S1 147,220 0 1,281 145,939 Salary % Split .00% .87% 99.13% Benefits S 41,560 0 362 41,198 Subtotal - Personnel Costs 188,780 0 1,642 187,138 Services & Supplies Cost Services & Supplies S 8,823 0 77 8,746 Subtotal - Services & Supplies 8,823 0 77 8,746 Department Cost Total 197,603 0 1,719 195,884 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 197,603 0 1,719 195,884 General Admin Distribution 0 0 0 Grand Total $197,603 $1,719 $195,884 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 40 of 94 B. Incoming Costs - (Default Spread Salary%) Dept:4 102 CAO Department First Incoming Second Incoming Budget/Dept Admin Unallowed 2 SAFETY & WELLNESS $790 $33 $7 $815 Subtotal - 132 RISK MANAGEMENT 790 33 7 815 4 Budget/Dept Admin 0 23 0 23 Subtotal - 102 CAO 0 23 0 23 5 PERSONNEL SVCS 0 2,503 22 2,481 Subtotal - 103 PERSONNEL 0 2,503 22 2,481 6 ACCTS PAYABLE 0 289 3 286 6 PAYROLL SVCS 0 576 5 571 6 ACCOUNTING SVCS 0 2,179 19 2,160 Subtotal - 105 AUDITOR-CONTROLLE 0 3,044 26 3,017 7 COMMO 0 514 4 510 7 AUDIT/COST PLAN 0 668 6 662 Subtotal - 107 CENTRAL SERVICES 0 1,182 10 1,172 8 WARRANT PROCESS 0 70 1 69 Subtotal - 110 TREAS-TAX COLLECTO 0 70 1 69 Total Incoming 790 6,854 67 7,577 C. Total Allocated $205,247 $1,786 $203,461 0.87% 99.13% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 41 of 94 Budget/Dept Admin Allocations Dept:4 102 CAO Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 73,656 0.50% $9 $0 $9 $0 $9 3 101 BOARD & CONSULT 332,316 2.24% 39 0 39 1 40 4 102 CAO 196,826 1.32% 23 0 23 0 23 5 103 PERSONNEL 156,487 1.05% 18 0 18 1 19 6 105 AUDITOR-CONTROLLER 294,252 1.98% 34 0 34 1 35 7 107 CENTRAL SERVICES 231,194 1.56% 27 0 27 1 28 8 110 TREAS-TAX COLLECTOR 164,616 1.11% 19 0 19 1 20 9 119 BUILDINGS & GROUND 439,351 2.96% 51 0 51 2 53 10 128 INSURANCE 1,272 0.01% 0 0 0 0 0 11 109 INFORMATION TECHNOLOGY 141,780 0.95% 16 0 16 1 17 12 104 COUNTY CLERK 299,161 2.01% 35 0 35 1 36 13 113 COUNTY ASSESSOR 332,449 2.24% 39 0 39 1 40 14 114 RECORDER 96,994 0.65% 11 0 11 0 12 15 116 ELECTIONS 19,083 0.13% 2 0 2 0 2 16 126 CHAMBER OF COMMERCE 72,951 0.49% 8 0 8 0 9 17 133 RETIREE BENEFITS 391,296 2.63% 45 0 45 2 47 18 134 SURVEYOR/ENGR 10,509 0.07% 1 0 1 0 1 19 138 GRAND JURY 8,437 0.06% 1 0 1 0 1 20 141 COUNTY COUNSEL 202,434 1.36% 24 0 24 1 24 21 146 DISTRICT ATTORNEY 248,616 1.67% 29 0 29 1 30 22 147 PUBLIC DEFENDER 47,595 0.32% 6 0 6 0 6 24 149 COUNTY SHERIFF 2,791,438 18.79% 324 0 324 11 336 25 154 BV MAINTENANCE 66,225 0.45% 8 0 8 0 8 26 150 JAIL COSTS 91,848 0.62% 11 0 11 0 11 27 294 VICTIM WITNESS 45,862 0.31% 5 0 5 0 6 28 158 PROBATION DEPT 112,732 0.76% 13 0 13 0 14 29 162 BV FIRE DEPT 69,712 0.47% 8 0 8 0 8 30 160/164 EMERGENCY SVCS 76,610 0.52% 9 0 9 0 9 31 165 EAST ALPINE FIRE 234,776 1.58% 27 0 27 1 28 33 168 BV EMS 10,911 0.07% 1 0 1 0 1 34 167 BUILDING DEPT 165,413 1.11% 19 0 19 1 20 35 170 AGRICULTURAL COMMISSION 13,727 0.09% 2 0 2 0 2 36 175 CDA 463,972 3.12% 54 0 54 2 56 37 176 PLANNING DEPT 128,930 0.87% 15 0 15 1 16 38 179 LOCAL AGENCY FORMATION 1,432 0.01% 0 0 0 0 0 39 182 LOCAL HEALTH DEPT 21,864 0.15% 3 0 3 0 3 40 185 SOLID WASTE 9,469 0.06% 1 0 1 0 1 41 186 WELFARE 1,069,539 7.20% 124 0 124 4 129 42 190 ONE STOP PROGRAM 57,816 0.39% 7 0 7 0 7 44 187 SOCIAL SERVICES ASSISTANCE 44,460 0.30% 5 0 5 0 5 46 194 COUNTY LIBRARY 263,234 1.77% 31 0 31 1 32 48 198 MUSEUM 36,020 0.24% 4 0 4 0 4 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 42 of 94 Budget/Dept Admin Allocations Dept:4 102 CAO Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 (120) HEALTH DEPT 393,349 2.65% $46 $0 $46 $2 $47 50 (124) ENVIRONMENTAL HLTH 97,671 0.66% 11 0 11 0 12 51 (121) MENTAL HEALTH 197,625 1.33% 23 0 23 1 24 52 (122) DRUGS & ALCOHOL 399,348 2.69% 46 0 46 2 48 53 (151) TOBACCO 101,619 0.68% 12 0 12 0 12 54 (219/220) ROAD DEPT 1,270,941 8.55% 148 0 148 5 153 56 (330) FISH & GAME 55,228 0.37% 6 0 6 0 7 58 (273) BT EMERGENCY PREP 116,934 0.79% 14 0 14 0 14 59 (240) AIRPORT 5,241 0.04% 1 0 1 0 1 60 280 PAN FLU EPO 44,482 0.30% 5 0 5 0 5 63 (295) LAW ENFORCEMENT AB443 (14,185) -0.10% 0 66 (340) CSA #1 246,140 1.66% 29 0 29 1 30 67 361 OWP 166,317 1.12% 19 0 19 1 20 68 370 TRANSIT 71,559 0.48% 8 0 8 0 9 70 115 COURT SERVICES 403 0.00% 0 0 0 0 0 73 341 BV PUBLIC SAFTEY 46,202 0.31% 5 0 5 0 6 74 342 BV SW ASSESSMENT 31,275 0.21% 4 0 4 0 4 75 343 BV TRANSFER STATION 34,441 0.23% 4 0 4 0 4 78 376 YOUTH OFFENDER BLOCK 102,160 0.69% 12 0 12 0 12 79 377 MENTAL HEALTH SVCS ACT 1,351,251 9.10% 157 0 157 6 163 81 201 DEBT SERVICE FUND 112,295 0.76% 13 0 13 0 14 89 271 GRANTS CLEARING 32,581 0.22% 4 0 4 0 4 91 274 HPP 98,143 0.66% 11 0 11 0 12 94 311 ASSESSORS SPEC REV 863 0.01% 0 0 0 0 0 95 312 RECORDERS SPEC REV 6,801 0.05% 1 0 1 0 1 97 394 SNC PROP 84 GRANT 53,661 0.36% 6 0 6 0 6 98 395 WOODSTOVE REPLACEMENT 46,918 0.32% 5 0 5 0 6 99 397 TITLE III FIRE SAFETY 12,893 0.09% 1 0 1 0 2 100 399 TOBACCO SETTLEMENT 19,978 0.13% 2 0 2 0 2 101 515 AB233 COURT DISTRIBUTION 102,391 0.69% 12 0 12 0 12 107 524 LOCAL REV FUND 2011 P 41,121 0.28% 5 0 5 0 5 108 525 CC PERF INCENTIVES FU 14,258 0.10% 2 0 2 0 2 109 595 TRANSPORTATION - LTF 50,000 0.34% 6 0 6 0 6 113 152 SHERIFF GRANTS 9,574 0.06% 1 0 1 0 1 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 43 of 94 Budget/Dept Admin Allocations Dept:4 102 CAO Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 14,856,743 100.00% 1,726 0 1,726 60 1,786 Direct Bills 0 0 Total $1,726 $1,786 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 44 of 94 Allocation Summary Dept:4 102 CAO Department Budget/Dept Admin Unallowed Total 2 132 RISK MANAGEMENT $9 $0 $9 3 101 BOARD & CONSULT 40 0 40 4 102 CAO 23 0 23 5 103 PERSONNEL 19 0 19 6 105 AUDITOR-CONTROLLER 35 0 35 7 107 CENTRAL SERVICES 28 0 28 8 110 TREAS-TAX COLLECTOR 20 0 20 9 119 BUILDINGS & GROUND 53 0 53 10 128 INSURANCE 0 0 0 11 109 INFORMATION TECHNOLOGY 17 0 17 12 104 COUNTY CLERK 36 0 36 13 113 COUNTY ASSESSOR 40 0 40 14 114 RECORDER 12 0 12 15 116 ELECTIONS 2 0 2 16 126 CHAMBER OF COMMERCE 9 0 9 17 133 RETIREE BENEFITS 47 0 47 18 134 SURVEYOR/ENGR 1 0 1 19 138 GRAND JURY 1 0 1 20 141 COUNTY COUNSEL 24 0 24 21 146 DISTRICT ATTORNEY 30 0 30 22 147 PUBLIC DEFENDER 6 0 6 24 149 COUNTY SHERIFF 336 0 336 25 154 BV MAINTENANCE 8 0 8 26 150 JAIL COSTS 11 0 11 27 294 VICTIM WITNESS 6 0 6 28 158 PROBATION DEPT 14 0 14 29 162 BV FIRE DEPT 8 0 8 30 160/164 EMERGENCY SVCS 9 0 9 31 165 EAST ALPINE FIRE 28 0 28 33 168 BV EMS 1 0 1 34 167 BUILDING DEPT 20 0 20 35 170 AGRICULTURAL COMMISSION 2 0 2 36 175 CDA 56 0 56 37 176 PLANNING DEPT 16 0 16 38 179 LOCAL AGENCY FORMATION 0 0 0 39 182 LOCAL HEALTH DEPT 3 0 3 40 185 SOLID WASTE 1 0 1 41 186 WELFARE 129 0 129 42 190 ONE STOP PROGRAM 7 0 7 44 187 SOCIAL SERVICES ASSISTANCE 5 0 5 46 194 COUNTY LIBRARY 32 0 32 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 45 of 94 Allocation Summary Dept:4 102 CAO Department Budget/Dept Admin Unallowed Total 48 198 MUSEUM $4 $0 $4 49 (120) HEALTH DEPT 47 0 47 50 (124) ENVIRONMENTAL HLTH 12 0 12 51 (121) MENTAL HEALTH 24 0 24 52 (122) DRUGS & ALCOHOL 48 0 48 53 (151) TOBACCO 12 0 12 54 (219/220) ROAD DEPT 153 0 153 56 (330) FISH & GAME 7 0 7 58 (273) BT EMERGENCY PREP 14 0 14 59 (240) AIRPORT 1 0 1 60 280 PAN FLU EPO 5 0 5 63 (295) LAW ENFORCEMENT AB443 0 66 (340) CSA #1 30 0 30 67 361 OWP 20 0 20 68 370 TRANSIT 9 0 9 70 115 COURT SERVICES 0 0 0 73 341 BV PUBLIC SAFTEY 6 0 6 74 342 BV SW ASSESSMENT 4 0 4 75 343 BV TRANSFER STATION 4 0 4 78 376 YOUTH OFFENDER BLOCK 12 0 12 79 377 MENTAL HEALTH SVCS ACT 163 0 163 81 201 DEBT SERVICE FUND 14 0 14 89 271 GRANTS CLEARING 4 0 4 91 274 HPP 12 0 12 94 311 ASSESSORS SPEC REV 0 0 0 95 312 RECORDERS SPEC REV 1 0 1 97 394 SNC PROP 84 GRANT 6 0 6 98 395 WOODSTOVE REPLACEMENT 6 0 6 99 397 TITLE III FIRE SAFETY 2 0 2 100 399 TOBACCO SETTLEMENT 2 0 2 101 515 AB233 COURT DISTRIBUTION 12 0 12 107 524 LOCAL REV FUND 2011 P 5 0 5 108 525 CC PERF INCENTIVES FU 2 0 2 109 595 TRANSPORTATION - LTF 6 0 6 113 152 SHERIFF GRANTS 1 0 1 Total $1,786 $0 $1,786 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 MGT Consulting Group 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. Page 46 of 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 47 of 94 A. Department Costs Dept:5 103 PERSONNEL Description Amount General Admin PERSONNE L SVCS Personnel Costs Salaries S1 53,010 0 53,010 Salary % Split .00% 100.00% Benefits S 25,990 0 25,990 Subtotal - Personnel Costs 79,000 0 79,000 Services & Supplies Cost SERVICES & SUPPLIES S 77,487 0 77,487 Subtotal - Services & Supplies 77,487 0 77,487 Department Cost Total 156,487 0 156,487 Adjustments to Cost Subtotal - Adjustments 0 0 0 Total Costs After Adjustments 156,487 0 156,487 General Admin Distribution 0 0 Grand Total $156,487 $156,487 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 48 of 94 B. Incoming Costs - (Default Spread Salary%) Dept:5 103 PERSONNEL Department First Incoming Second Incoming PERSONNE L SVCS 1 ADMIN BUILDING $316 $0 $316 Subtotal - BUILDING DEPRECIATION 316 0 316 2 SAFETY & WELLNESS 856 36 891 2 INSURANCE 42 2 44 Subtotal - 132 RISK MANAGEMENT 898 37 935 4 Budget/Dept Admin 18 1 19 Subtotal - 102 CAO 18 1 19 5 PERSONNEL SVCS 0 1,581 1,581 Subtotal - 103 PERSONNEL 0 1,581 1,581 6 ACCTS PAYABLE 0 621 621 6 PAYROLL SVCS 0 624 624 6 ACCOUNTING SVCS 0 1,732 1,732 Subtotal - 105 AUDITOR-CONTROLLE 0 2,977 2,977 7 COMMO 0 1,029 1,029 7 POSTAGE/COPIES 0 (213) (213) 7 AUDIT/COST PLAN 0 531 531 Subtotal - 107 CENTRAL SERVICES 0 1,347 1,347 8 WARRANT PROCESS 0 149 149 Subtotal - 110 TREAS-TAX COLLECTO 0 149 149 9 ADMIN BLDG 0 4,446 4,446 9 JANITORIAL SVCS 0 322 322 9 B&G SERVICES 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 4,768 4,768 Total Incoming 1,232 10,860 12,092 C. Total Allocated $168,579 $168,579 100.00% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 49 of 94 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 0.99% $1,562 $0 $1,562 $0 $1,562 3 101 BOARD & CONSULT 5.00 5.97% 9,410 0 9,410 672 10,082 4 102 CAO 1.33 1.59% 2,503 0 2,503 0 2,503 5 103 PERSONNEL 0.84 1.00% 1,581 0 1,581 0 1,581 6 105 AUDITOR-CONTROLLER 3.00 3.58% 5,646 0 5,646 403 6,049 8 110 TREAS-TAX COLLECTOR 2.00 2.39% 3,764 0 3,764 269 4,033 9 119 BUILDINGS & GROUND 2.00 2.39% 3,764 0 3,764 269 4,033 12 104 COUNTY CLERK 3.00 3.58% 5,646 0 5,646 403 6,049 13 113 COUNTY ASSESSOR 3.15 3.76% 5,929 0 5,929 423 6,352 14 114 RECORDER 0.85 1.01% 1,600 0 1,600 114 1,714 21 146 DISTRICT ATTORNEY 1.90 2.27% 3,576 0 3,576 255 3,831 24 149 COUNTY SHERIFF 17.25 20.58% 32,466 0 32,466 2,318 34,784 27 294 VICTIM WITNESS 0.50 0.60% 941 0 941 67 1,008 28 158 PROBATION DEPT 1.48 1.77% 2,785 0 2,785 199 2,984 31 165 EAST ALPINE FIRE 0.48 0.57% 903 0 903 65 968 34 167 BUILDING DEPT 1.00 1.19% 1,882 0 1,882 134 2,016 36 175 CDA 4.00 4.77% 7,528 0 7,528 538 8,066 37 176 PLANNING DEPT 1.00 1.19% 1,882 0 1,882 134 2,016 41 186 WELFARE 7.11 8.48% 13,382 0 13,382 956 14,337 42 190 ONE STOP PROGRAM 0.70 0.84% 1,317 0 1,317 94 1,412 46 194 COUNTY LIBRARY 2.58 3.08% 4,856 0 4,856 347 5,203 48 198 MUSEUM 0.71 0.85% 1,336 0 1,336 95 1,432 49 (120) HEALTH DEPT 2.74 3.27% 5,157 0 5,157 368 5,525 50 (124) ENVIRONMENTAL HLTH 0.20 0.24% 376 0 376 27 403 51 (121) MENTAL HEALTH 0.93 1.11% 1,750 0 1,750 125 1,875 52 (122) DRUGS & ALCOHOL 2.26 2.70% 4,254 0 4,254 304 4,557 53 (151) TOBACCO 1.16 1.38% 2,183 0 2,183 156 2,339 54 (219/220) ROAD DEPT 5.00 5.97% 9,410 0 9,410 672 10,082 58 (273) BT EMERGENCY PREP 0.77 0.92% 1,449 0 1,449 103 1,553 60 280 PAN FLU EPO 0.40 0.48% 753 0 753 54 807 68 370 TRANSIT 0.80 0.95% 1,506 0 1,506 108 1,613 73 341 BV PUBLIC SAFTEY 0.42 0.50% 790 0 790 56 847 79 377 MENTAL HEALTH SVCS ACT 8.21 9.80% 15,452 0 15,452 1,103 16,555 91 274 HPP 0.20 0.24% 376 0 376 27 403 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 50 of 94 PERSONNEL SVCS Allocations Dept:5 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 83.80 100.00% 157,719 0 157,719 10,860 168,579 Direct Bills 0 0 Total $157,719 $168,579 Basis Units: NUMBER OF FTE Source: POSITION ALLOCATION LIST ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 51 of 94 Allocation Summary Dept:5 103 PERSONNEL Department PERSONNE L SVCS Total 2 132 RISK MANAGEMENT $1,562 $1,562 3 101 BOARD & CONSULT 10,082 10,082 4 102 CAO 2,503 2,503 5 103 PERSONNEL 1,581 1,581 6 105 AUDITOR-CONTROLLER 6,049 6,049 8 110 TREAS-TAX COLLECTOR 4,033 4,033 9 119 BUILDINGS & GROUND 4,033 4,033 12 104 COUNTY CLERK 6,049 6,049 13 113 COUNTY ASSESSOR 6,352 6,352 14 114 RECORDER 1,714 1,714 21 146 DISTRICT ATTORNEY 3,831 3,831 24 149 COUNTY SHERIFF 34,784 34,784 27 294 VICTIM WITNESS 1,008 1,008 28 158 PROBATION DEPT 2,984 2,984 31 165 EAST ALPINE FIRE 968 968 34 167 BUILDING DEPT 2,016 2,016 36 175 CDA 8,066 8,066 37 176 PLANNING DEPT 2,016 2,016 41 186 WELFARE 14,337 14,337 42 190 ONE STOP PROGRAM 1,412 1,412 46 194 COUNTY LIBRARY 5,203 5,203 48 198 MUSEUM 1,432 1,432 49 (120) HEALTH DEPT 5,525 5,525 50 (124) ENVIRONMENTAL HLTH 403 403 51 (121) MENTAL HEALTH 1,875 1,875 52 (122) DRUGS & ALCOHOL 4,557 4,557 53 (151) TOBACCO 2,339 2,339 54 (219/220) ROAD DEPT 10,082 10,082 58 (273) BT EMERGENCY PREP 1,553 1,553 60 280 PAN FLU EPO 807 807 68 370 TRANSIT 1,613 1,613 73 341 BV PUBLIC SAFTEY 847 847 79 377 MENTAL HEALTH SVCS ACT 16,555 16,555 91 274 HPP 403 403 Total $168,579 $168,579 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 MGT Consulting Group 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: • Accounts Payable - number of non-payroll warrants • Payroll Services - number of payroll warrants • Accounting Services/Cost Plan - Relative budget size per dept/fund • Unallowed - This function is not allocated Page 52 of 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 53 of 94 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 186,574 27,688 50,188 21,605 86,570 522 Salary % Split 14.84% 26.90% 11.58% 46.40% .28% Benefits S 101,570 15,073 27,322 11,762 47,128 284 Subtotal - Personnel Costs 288,144 42,761 77,511 33,367 133,699 807 Services & Supplies Cost SERVICES & SUPPLIES S 6,108 906 1,643 707 2,834 17 Misc Revenue P (750) (750) 0 0 0 0 Subtotal - Services & Supplies 5,358 156 1,643 707 2,834 17 Department Cost Total 293,502 42,917 79,154 34,074 136,533 824 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments 293,502 42,917 79,154 34,074 136,533 824 General Admin Distribution (42,917) 13,556 5,836 23,384 141 Grand Total $293,502 $92,710 $39,910 $159,917 $965 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 54 of 94 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 $933 $0 $295 $127 $509 $3 Subtotal - BUILDING DEPRECIATION 933 0 295 127 509 3 2 SAFETY & WELLNESS 1,283 53 422 182 728 4 2 INSURANCE 433 18 143 61 246 1 Subtotal - 132 RISK MANAGEMENT 1,717 71 565 243 974 6 4 Budget/Dept Admin 34 1 11 5 19 0 Subtotal - 102 CAO 34 1 11 5 19 0 5 PERSONNEL SVCS 5,646 403 1,911 823 3,296 20 Subtotal - 103 PERSONNEL 5,646 403 1,911 823 3,296 20 6 ACCTS PAYABLE 0 268 85 36 146 1 6 PAYROLL SVCS 0 936 296 127 510 3 6 ACCOUNTING SVCS 0 3,257 1,029 443 1,775 11 Subtotal - 105 AUDITOR-CONTROLLE 0 4,461 1,409 607 2,430 15 7 COMMO 0 1,543 487 210 841 5 7 AUDIT/COST PLAN 0 998 315 136 544 3 7 EDP 0 34,466 10,887 4,687 18,779 113 Subtotal - 107 CENTRAL SERVICES 0 37,007 11,690 5,032 20,164 122 8 WARRANT PROCESS 0 64 20 9 35 0 Subtotal - 110 TREAS-TAX COLLECTO 0 64 20 9 35 0 9 ADMIN BLDG 0 13,114 4,142 1,783 7,145 43 9 JANITORIAL SVCS 0 951 300 129 518 3 9 B&G SERVICES 0 0 0 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 14,065 4,443 1,913 7,663 46 Total Incoming 8,330 56,073 20,343 8,758 35,091 212 C. Total Allocated $357,905 $113,054 $48,668 $195,007 $1,177 31.59% 13.60% 54.49% 0.33% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 55 of 94 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 35 0.39% $375 $0 $375 $0 $375 3 101 BOARD & CONSULT 68 0.76% 728 0 728 137 865 4 102 CAO 27 0.30% 289 0 289 0 289 5 103 PERSONNEL 58 0.65% 621 0 621 0 621 6 105 AUDITOR-CONTROLLER 25 0.28% 268 0 268 0 268 7 107 CENTRAL SERVICES 164 1.84% 1,755 0 1,755 331 2,087 8 110 TREAS-TAX COLLECTOR 33 0.37% 353 0 353 67 420 9 119 BUILDINGS & GROUND 371 4.16% 3,970 0 3,970 750 4,720 10 128 INSURANCE 2 0.02% 21 0 21 4 25 11 109 INFORMATION TECHNOLOGY 24 0.27% 257 0 257 49 305 12 104 COUNTY CLERK 81 0.91% 867 0 867 164 1,031 13 113 COUNTY ASSESSOR 52 0.58% 556 0 556 105 662 14 114 RECORDER 48 0.54% 514 0 514 97 611 15 116 ELECTIONS 38 0.43% 407 0 407 77 483 16 126 CHAMBER OF COMMERCE 3 0.03% 32 0 32 6 38 17 133 RETIREE BENEFITS 112 1.26% 1,199 0 1,199 226 1,425 18 134 SURVEYOR/ENGR 8 0.09% 86 0 86 16 102 19 138 GRAND JURY 2 0.02% 21 0 21 4 25 20 141 COUNTY COUNSEL 35 0.39% 375 0 375 71 445 21 146 DISTRICT ATTORNEY 142 1.59% 1,520 0 1,520 287 1,807 22 147 PUBLIC DEFENDER 17 0.19% 182 0 182 34 216 24 149 COUNTY SHERIFF 394 4.42% 4,216 0 4,216 796 5,013 27 294 VICTIM WITNESS 88 0.99% 942 0 942 178 1,120 28 158 PROBATION DEPT 80 0.90% 856 0 856 162 1,018 29 162 BV FIRE DEPT 54 0.61% 578 0 578 109 687 30 160/164 EMERGENCY SVCS 10 0.11% 107 0 107 20 127 31 165 EAST ALPINE FIRE 184 2.07% 1,969 0 1,969 372 2,341 33 168 BV EMS 8 0.09% 86 0 86 16 102 34 167 BUILDING DEPT 67 0.75% 717 0 717 135 852 35 170 AGRICULTURAL COMMISSION 1 0.01% 11 0 11 2 13 36 175 CDA 156 1.75% 1,669 0 1,669 315 1,985 37 176 PLANNING DEPT 21 0.24% 225 0 225 42 267 38 179 LOCAL AGENCY FORMATION 7 0.08% 75 0 75 14 89 40 185 SOLID WASTE 27 0.30% 289 0 289 55 344 41 186 WELFARE 429 4.82% 4,591 0 4,591 867 5,458 42 190 ONE STOP PROGRAM 180 2.02% 1,926 0 1,926 364 2,290 43 191 OFFICE OF EDUCATION 1 0.01% 11 0 11 2 13 44 187 SOCIAL SERVICES ASSISTANCE 30 0.34% 321 0 321 61 382 46 194 COUNTY LIBRARY 153 1.72% 1,637 0 1,637 309 1,947 48 198 MUSEUM 29 0.33% 310 0 310 59 369 49 (120) HEALTH DEPT 282 3.17% 3,018 0 3,018 570 3,588 50 (124) ENVIRONMENTAL HLTH 198 2.22% 2,119 0 2,119 400 2,519 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 56 of 94 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 51 (121) MENTAL HEALTH 453 5.08% $4,848 $0 $4,848 $916 $5,763 52 (122) DRUGS & ALCOHOL 444 4.98% 4,752 0 4,752 897 5,649 53 (151) TOBACCO 202 2.27% 2,162 0 2,162 408 2,570 54 (219/220) ROAD DEPT 464 5.21% 4,966 0 4,966 938 5,903 55 214 PARKING/RECORDS MGMT 1 0.01% 11 0 11 2 13 56 (330) FISH & GAME 14 0.16% 150 0 150 28 178 58 (273) BT EMERGENCY PREP 205 2.30% 2,194 0 2,194 414 2,608 59 (240) AIRPORT 11 0.12% 118 0 118 22 140 60 280 PAN FLU EPO 164 1.84% 1,755 0 1,755 331 2,087 63 (295) LAW ENFORCEMENT AB443 1 0.01% 11 0 11 2 13 65 221 CO ROAD IMPROVEMENT 48 0.54% 514 0 514 97 611 66 (340) CSA #1 47 0.53% 503 0 503 95 598 67 361 OWP 42 0.47% 449 0 449 85 534 68 370 TRANSIT 44 0.49% 471 0 471 89 560 69 (400'S) SCHOOLS 1,700 19.08% 18,193 0 18,193 3,436 21,629 70 115 COURT SERVICES 1 0.01% 11 0 11 2 13 73 341 BV PUBLIC SAFTEY 5 0.06% 54 0 54 10 64 74 342 BV SW ASSESSMENT 1 0.01% 11 0 11 2 13 75 343 BV TRANSFER STATION 13 0.15% 139 0 139 26 165 76 (500) OTHER TRUST &AGENCY 289 3.24% 3,093 0 3,093 584 3,677 78 376 YOUTH OFFENDER BLOCK 22 0.25% 235 0 235 44 280 79 377 MENTAL HEALTH SVCS ACT 653 7.33% 6,988 0 6,988 1,320 8,308 80 260 CAPITAL OUTLAY 29 0.33% 310 0 310 59 369 81 201 DEBT SERVICE FUND 2 0.02% 21 0 21 4 25 85 268 MHSA-CAP FACILITY 5 0.06% 54 0 54 10 64 89 271 GRANTS CLEARING 11 0.12% 118 0 118 22 140 91 274 HPP 167 1.87% 1,787 0 1,787 338 2,125 94 311 ASSESSORS SPEC REV 1 0.01% 11 0 11 2 13 95 312 RECORDERS SPEC REV 4 0.04% 43 0 43 8 51 97 394 SNC PROP 84 GRANT 5 0.06% 54 0 54 10 64 98 395 WOODSTOVE REPLACEMENT 23 0.26% 246 0 246 46 293 99 397 TITLE III FIRE SAFETY 7 0.08% 75 0 75 14 89 100 399 TOBACCO SETTLEMENT 11 0.12% 118 0 118 22 140 101 515 AB233 COURT DISTRIBUTION 14 0.16% 150 0 150 28 178 107 524 LOCAL REV FUND 2011 P 7 0.08% 75 0 75 14 89 108 525 CC PERF INCENTIVES FU 9 0.10% 96 0 96 18 115 114 156 INTEROP COMMO CAP MAINT 13 0.15% 139 0 139 26 165 115 213 VEHICLE REPLACEMENT 14 0.16% 150 0 150 28 178 116 ALL OTHER 19 0.21% 203 0 203 38 242 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 57 of 94 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,909 100.00% 95,342 0 95,342 17,712 113,054 Direct Bills 0 0 Total $95,342 $113,054 Basis Units: NUMBER OF WARRANTS PROCESSED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 58 of 94 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 52 1.52% $624 $0 $624 $0 $624 3 101 BOARD & CONSULT 41 1.20% 492 0 492 98 590 4 102 CAO 48 1.40% 576 0 576 0 576 5 103 PERSONNEL 52 1.52% 624 0 624 0 624 6 105 AUDITOR-CONTROLLER 78 2.28% 936 0 936 0 936 8 110 TREAS-TAX COLLECTOR 54 1.58% 648 0 648 129 777 9 119 BUILDINGS & GROUND 65 1.90% 780 0 780 155 935 12 104 COUNTY CLERK 72 2.10% 864 0 864 172 1,036 13 113 COUNTY ASSESSOR 98 2.86% 1,176 0 1,176 234 1,410 14 114 RECORDER 52 1.52% 624 0 624 124 748 21 146 DISTRICT ATTORNEY 63 1.84% 756 0 756 151 906 24 149 COUNTY SHERIFF 478 13.97% 5,735 0 5,735 1,142 6,877 25 154 BV MAINTENANCE 28 0.82% 336 0 336 67 403 27 294 VICTIM WITNESS 73 2.13% 876 0 876 174 1,050 28 158 PROBATION DEPT 52 1.52% 624 0 624 124 748 31 165 EAST ALPINE FIRE 26 0.76% 312 0 312 62 374 33 168 BV EMS 26 0.76% 312 0 312 62 374 34 167 BUILDING DEPT 53 1.55% 636 0 636 127 763 36 175 CDA 104 3.04% 1,248 0 1,248 249 1,496 37 176 PLANNING DEPT 52 1.52% 624 0 624 124 748 38 179 LOCAL AGENCY FORMATION 12 0.35% 144 0 144 29 173 41 186 WELFARE 217 6.34% 2,603 0 2,603 519 3,122 42 190 ONE STOP PROGRAM 29 0.85% 348 0 348 69 417 43 191 OFFICE OF EDUCATION 26 0.76% 312 0 312 62 374 46 194 COUNTY LIBRARY 107 3.13% 1,284 0 1,284 256 1,539 48 198 MUSEUM 35 1.02% 420 0 420 84 504 49 (120) HEALTH DEPT 162 4.74% 1,944 0 1,944 387 2,331 50 (124) ENVIRONMENTAL HLTH 41 1.20% 492 0 492 98 590 51 (121) MENTAL HEALTH 168 4.91% 2,016 0 2,016 401 2,417 52 (122) DRUGS & ALCOHOL 173 5.06% 2,076 0 2,076 413 2,489 53 (151) TOBACCO 117 3.42% 1,404 0 1,404 280 1,683 54 (219/220) ROAD DEPT 156 4.56% 1,872 0 1,872 373 2,244 58 (273) BT EMERGENCY PREP 103 3.01% 1,236 0 1,236 246 1,482 60 280 PAN FLU EPO 118 3.45% 1,416 0 1,416 282 1,698 68 370 TRANSIT 42 1.23% 504 0 504 100 604 73 341 BV PUBLIC SAFTEY 26 0.76% 312 0 312 62 374 79 377 MENTAL HEALTH SVCS ACT 296 8.65% 3,551 0 3,551 707 4,258 91 274 HPP 26 0.76% 312 0 312 62 374 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 59 of 94 PAYROLL SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 3,421 100.00% 41,043 0 41,043 7,625 48,668 Direct Bills 0 0 Total $41,043 $48,668 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 60 of 94 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 73,656 0.50% $815 $0 $815 $0 $815 3 101 BOARD & CONSULT 332,316 2.24% 3,679 0 3,679 718 4,397 4 102 CAO 196,826 1.32% 2,179 0 2,179 0 2,179 5 103 PERSONNEL 156,487 1.05% 1,732 0 1,732 0 1,732 6 105 AUDITOR-CONTROLLER 294,252 1.98% 3,257 0 3,257 0 3,257 7 107 CENTRAL SERVICES 231,194 1.56% 2,559 0 2,559 500 3,059 8 110 TREAS-TAX COLLECTOR 164,616 1.11% 1,822 0 1,822 356 2,178 9 119 BUILDINGS & GROUND 439,351 2.96% 4,863 0 4,863 950 5,813 10 128 INSURANCE 1,272 0.01% 14 0 14 3 17 11 109 INFORMATION TECHNOLOGY 141,780 0.95% 1,569 0 1,569 306 1,876 12 104 COUNTY CLERK 299,161 2.01% 3,312 0 3,312 647 3,958 13 113 COUNTY ASSESSOR 332,449 2.24% 3,680 0 3,680 719 4,399 14 114 RECORDER 96,994 0.65% 1,074 0 1,074 210 1,283 15 116 ELECTIONS 19,083 0.13% 211 0 211 41 252 16 126 CHAMBER OF COMMERCE 72,951 0.49% 808 0 808 158 965 17 133 RETIREE BENEFITS 391,296 2.63% 4,331 0 4,331 846 5,177 18 134 SURVEYOR/ENGR 10,509 0.07% 116 0 116 23 139 19 138 GRAND JURY 8,437 0.06% 93 0 93 18 112 20 141 COUNTY COUNSEL 202,434 1.36% 2,241 0 2,241 438 2,678 21 146 DISTRICT ATTORNEY 248,616 1.67% 2,752 0 2,752 537 3,289 22 147 PUBLIC DEFENDER 47,595 0.32% 527 0 527 103 630 24 149 COUNTY SHERIFF 2,791,438 18.79% 30,900 0 30,900 6,033 36,933 25 154 BV MAINTENANCE 66,225 0.45% 733 0 733 143 876 26 150 JAIL COSTS 91,848 0.62% 1,017 0 1,017 199 1,215 27 294 VICTIM WITNESS 45,862 0.31% 508 0 508 99 607 28 158 PROBATION DEPT 112,732 0.76% 1,248 0 1,248 244 1,492 29 162 BV FIRE DEPT 69,712 0.47% 772 0 772 151 922 30 160/164 EMERGENCY SVCS 76,610 0.52% 848 0 848 166 1,014 31 165 EAST ALPINE FIRE 234,776 1.58% 2,599 0 2,599 507 3,106 33 168 BV EMS 10,911 0.07% 121 0 121 24 144 34 167 BUILDING DEPT 165,413 1.11% 1,831 0 1,831 358 2,189 35 170 AGRICULTURAL COMMISSION 13,727 0.09% 152 0 152 30 182 36 175 CDA 463,972 3.12% 5,136 0 5,136 1,003 6,139 37 176 PLANNING DEPT 128,930 0.87% 1,427 0 1,427 279 1,706 38 179 LOCAL AGENCY FORMATION 1,432 0.01% 16 0 16 3 19 39 182 LOCAL HEALTH DEPT 21,864 0.15% 242 0 242 47 289 40 185 SOLID WASTE 9,469 0.06% 105 0 105 20 125 41 186 WELFARE 1,069,539 7.20% 11,839 0 11,839 2,312 14,151 42 190 ONE STOP PROGRAM 57,816 0.39% 640 0 640 125 765 44 187 SOCIAL SERVICES ASSISTANCE 44,460 0.30% 492 0 492 96 588 46 194 COUNTY LIBRARY 263,234 1.77% 2,914 0 2,914 569 3,483 48 198 MUSEUM 36,020 0.24% 399 0 399 78 477 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 61 of 94 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 (120) HEALTH DEPT 393,349 2.65% $4,354 $0 $4,354 $850 $5,204 50 (124) ENVIRONMENTAL HLTH 97,671 0.66% 1,081 0 1,081 211 1,292 51 (121) MENTAL HEALTH 197,625 1.33% 2,188 0 2,188 427 2,615 52 (122) DRUGS & ALCOHOL 399,348 2.69% 4,421 0 4,421 863 5,284 53 (151) TOBACCO 101,619 0.68% 1,125 0 1,125 220 1,344 54 (219/220) ROAD DEPT 1,270,941 8.55% 14,069 0 14,069 2,747 16,816 56 (330) FISH & GAME 55,228 0.37% 611 0 611 119 731 58 (273) BT EMERGENCY PREP 116,934 0.79% 1,294 0 1,294 253 1,547 59 (240) AIRPORT 5,241 0.04% 58 0 58 11 69 60 280 PAN FLU EPO 44,482 0.30% 492 0 492 96 589 63 (295) LAW ENFORCEMENT AB443 (14,185) -0.10% (157) 0 (157) (31) (188) 66 (340) CSA #1 246,140 1.66% 2,725 0 2,725 532 3,257 67 361 OWP 166,317 1.12% 1,841 0 1,841 359 2,200 68 370 TRANSIT 71,559 0.48% 792 0 792 155 947 70 115 COURT SERVICES 403 0.00% 4 0 4 1 5 73 341 BV PUBLIC SAFTEY 46,202 0.31% 511 0 511 100 611 74 342 BV SW ASSESSMENT 31,275 0.21% 346 0 346 68 414 75 343 BV TRANSFER STATION 34,441 0.23% 381 0 381 74 456 78 376 YOUTH OFFENDER BLOCK 102,160 0.69% 1,131 0 1,131 221 1,352 79 377 MENTAL HEALTH SVCS ACT 1,351,251 9.10% 14,958 0 14,958 2,921 17,878 81 201 DEBT SERVICE FUND 112,295 0.76% 1,243 0 1,243 243 1,486 89 271 GRANTS CLEARING 32,581 0.22% 361 0 361 70 431 91 274 HPP 98,143 0.66% 1,086 0 1,086 212 1,299 94 311 ASSESSORS SPEC REV 863 0.01% 10 0 10 2 11 95 312 RECORDERS SPEC REV 6,801 0.05% 75 0 75 15 90 97 394 SNC PROP 84 GRANT 53,661 0.36% 594 0 594 116 710 98 395 WOODSTOVE REPLACEMENT 46,918 0.32% 519 0 519 101 621 99 397 TITLE III FIRE SAFETY 12,893 0.09% 143 0 143 28 171 100 399 TOBACCO SETTLEMENT 19,978 0.13% 221 0 221 43 264 101 515 AB233 COURT DISTRIBUTION 102,391 0.69% 1,133 0 1,133 221 1,355 107 524 LOCAL REV FUND 2011 P 41,121 0.28% 455 0 455 89 544 108 525 CC PERF INCENTIVES FU 14,258 0.10% 158 0 158 31 189 109 595 TRANSPORTATION - LTF 50,000 0.34% 553 0 553 108 662 113 152 SHERIFF GRANTS 9,574 0.06% 106 0 106 21 127 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 62 of 94 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 14,856,743 100.00% 164,455 0 164,455 30,552 195,007 Direct Bills 0 0 Total $164,455 $195,007 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 63 of 94 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 2 132 RISK MANAGEMENT $375 $624 $815 $0 $1,814 3 101 BOARD & CONSULT 865 590 4,397 0 5,852 4 102 CAO 289 576 2,179 0 3,044 5 103 PERSONNEL 621 624 1,732 0 2,977 6 105 AUDITOR-CONTROLLER 268 936 3,257 0 4,461 7 107 CENTRAL SERVICES 2,087 0 3,059 0 5,145 8 110 TREAS-TAX COLLECTOR 420 777 2,178 0 3,375 9 119 BUILDINGS & GROUND 4,720 935 5,813 0 11,468 10 128 INSURANCE 25 0 17 0 42 11 109 INFORMATION TECHNOLOGY 305 0 1,876 0 2,181 12 104 COUNTY CLERK 1,031 1,036 3,958 0 6,025 13 113 COUNTY ASSESSOR 662 1,410 4,399 0 6,470 14 114 RECORDER 611 748 1,283 0 2,642 15 116 ELECTIONS 483 0 252 0 736 16 126 CHAMBER OF COMMERCE 38 0 965 0 1,003 17 133 RETIREE BENEFITS 1,425 0 5,177 0 6,602 18 134 SURVEYOR/ENGR 102 0 139 0 241 19 138 GRAND JURY 25 0 112 0 137 20 141 COUNTY COUNSEL 445 0 2,678 0 3,124 21 146 DISTRICT ATTORNEY 1,807 906 3,289 0 6,002 22 147 PUBLIC DEFENDER 216 0 630 0 846 24 149 COUNTY SHERIFF 5,013 6,877 36,933 0 48,822 25 154 BV MAINTENANCE 0 403 876 0 1,279 26 150 JAIL COSTS 0 0 1,215 0 1,215 27 294 VICTIM WITNESS 1,120 1,050 607 0 2,777 28 158 PROBATION DEPT 1,018 748 1,492 0 3,257 29 162 BV FIRE DEPT 687 0 922 0 1,609 30 160/164 EMERGENCY SVCS 127 0 1,014 0 1,141 31 165 EAST ALPINE FIRE 2,341 374 3,106 0 5,821 33 168 BV EMS 102 374 144 0 620 34 167 BUILDING DEPT 852 763 2,189 0 3,803 35 170 AGRICULTURAL COMMISSION 13 0 182 0 194 36 175 CDA 1,985 1,496 6,139 0 9,620 37 176 PLANNING DEPT 267 748 1,706 0 2,721 38 179 LOCAL AGENCY FORMATION 89 173 19 0 281 39 182 LOCAL HEALTH DEPT 0 0 289 0 289 40 185 SOLID WASTE 344 0 125 0 469 41 186 WELFARE 5,458 3,122 14,151 0 22,731 42 190 ONE STOP PROGRAM 2,290 417 765 0 3,472 43 191 OFFICE OF EDUCATION 13 374 0 0 387 44 187 SOCIAL SERVICES ASSISTANCE 382 0 588 0 970 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 64 of 94 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 46 194 COUNTY LIBRARY $1,947 $1,539 $3,483 $0 $6,969 48 198 MUSEUM 369 504 477 0 1,349 49 (120) HEALTH DEPT 3,588 2,331 5,204 0 11,123 50 (124) ENVIRONMENTAL HLTH 2,519 590 1,292 0 4,401 51 (121) MENTAL HEALTH 5,763 2,417 2,615 0 10,795 52 (122) DRUGS & ALCOHOL 5,649 2,489 5,284 0 13,421 53 (151) TOBACCO 2,570 1,683 1,344 0 5,598 54 (219/220) ROAD DEPT 5,903 2,244 16,816 0 24,963 55 214 PARKING/RECORDS MGMT 13 0 0 0 13 56 (330) FISH & GAME 178 0 731 0 909 58 (273) BT EMERGENCY PREP 2,608 1,482 1,547 0 5,637 59 (240) AIRPORT 140 0 69 0 209 60 280 PAN FLU EPO 2,087 1,698 589 0 4,373 63 (295) LAW ENFORCEMENT AB443 13 0 (188) 0 (175) 65 221 CO ROAD IMPROVEMENT 611 0 0 0 611 66 (340) CSA #1 598 0 3,257 0 3,855 67 361 OWP 534 0 2,200 0 2,735 68 370 TRANSIT 560 604 947 0 2,111 69 (400'S) SCHOOLS 21,629 0 0 0 21,629 70 115 COURT SERVICES 13 0 5 0 18 73 341 BV PUBLIC SAFTEY 64 374 611 0 1,049 74 342 BV SW ASSESSMENT 13 0 414 0 427 75 343 BV TRANSFER STATION 165 0 456 0 621 76 (500) OTHER TRUST &AGENCY 3,677 0 0 0 3,677 78 376 YOUTH OFFENDER BLOCK 280 0 1,352 0 1,632 79 377 MENTAL HEALTH SVCS ACT 8,308 4,258 17,878 0 30,445 80 260 CAPITAL OUTLAY 369 0 0 0 369 81 201 DEBT SERVICE FUND 25 0 1,486 0 1,511 85 268 MHSA-CAP FACILITY 64 0 0 0 64 89 271 GRANTS CLEARING 140 0 431 0 571 91 274 HPP 2,125 374 1,299 0 3,797 94 311 ASSESSORS SPEC REV 13 0 11 0 24 95 312 RECORDERS SPEC REV 51 0 90 0 141 97 394 SNC PROP 84 GRANT 64 0 710 0 774 98 395 WOODSTOVE REPLACEMENT 293 0 621 0 913 99 397 TITLE III FIRE SAFETY 89 0 171 0 260 100 399 TOBACCO SETTLEMENT 140 0 264 0 404 101 515 AB233 COURT DISTRIBUTION 178 0 1,355 0 1,533 107 524 LOCAL REV FUND 2011 P 89 0 544 0 633 108 525 CC PERF INCENTIVES FU 115 0 189 0 303 109 595 TRANSPORTATION - LTF 0 0 662 0 662 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 65 of 94 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 113 152 SHERIFF GRANTS $0 $0 $127 $0 $127 114 156 INTEROP COMMO CAP MAINT 165 0 0 0 165 115 213 VEHICLE REPLACEMENT 178 0 0 0 178 116 ALL OTHER 242 0 0 0 242 Total $113,054 $48,668 $195,007 $0 $356,729 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 MGT Consulting Group Central Services This budget unit contains the allowable costs of Communications (phone system), Postage, Annual Audit and the EDP Maintenance Contracts. Communications costs are allocated to departments based on the number of phones. 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 annual audit costs are allocated based on the relative budge size. Page 66 of 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 67 of 94 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 45,460 0 45,460 0 0 0 0 PROF SERVICES P 16,536 2,736 0 0 0 13,800 0 AUDIT P 43,119 0 0 0 43,119 0 0 COST PLAN P 5,300 0 0 0 5,300 0 0 RENTS & LEASES P 10,839 0 0 479 0 2,793 7,567 MAINT AGREEMENTS P 19,478 265 0 844 0 18,369 0 SERVICE & SUPPLIES P 59,800 78 0 11,908 0 47,814 0 INTRAFUND TRANSFER D (7,611) 0 0 0 0 0 0 Subtotal - Services & Supplies 192,921 3,079 45,460 13,231 48,419 82,776 7,567 Department Cost Total 192,921 3,079 45,460 13,231 48,419 82,776 7,567 Adjustments to Cost INTRAFUND TRANSFER D 7,611 0 0 0 0 0 0 Subtotal - Adjustments 7,611 0 0 0 0 0 0 Total Costs After Adjustments 200,532 3,079 45,460 13,231 48,419 82,776 7,567 General Admin Distribution (3,079) 709 206 755 1,291 118 Grand Total $200,532 $46,169 $13,437 $49,174 $84,067 $7,685 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 68 of 94 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 $664 $0 $153 $45 $163 $279 $25 Subtotal - BUILDING DEPRECIATION 664 0 153 45 163 279 25 4 Budget/Dept Admin 27 1 6 2 7 12 1 Subtotal - 102 CAO 27 1 6 2 7 12 1 6 ACCTS PAYABLE 1,755 331 480 140 512 875 80 6 ACCOUNTING SVCS 2,559 500 704 205 750 1,282 117 Subtotal - 105 AUDITOR-CONTROLLE 4,314 831 1,185 345 1,262 2,157 197 7 POSTAGE/COPIES 0 (4,741) (1,092) (318) (1,163) (1,988) (182) 7 AUDIT/COST PLAN 0 784 181 53 192 329 30 Subtotal - 107 CENTRAL SERVICES 0 (3,957) (911) (265) (970) (1,659) (152) 8 WARRANT PROCESS 0 423 97 28 104 177 16 Subtotal - 110 TREAS-TAX COLLECTO 0 423 97 28 104 177 16 9 ADMIN BLDG 0 9,336 2,149 626 2,289 3,914 358 9 JANITORIAL SVCS 0 677 156 45 166 284 26 9 B&G SERVICES 0 0 0 0 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 10,012 2,305 671 2,455 4,197 384 Total Incoming 5,006 7,310 2,835 825 3,020 5,163 472 C. Total Allocated $212,848 $49,004 $14,263 $52,194 $89,230 $8,157 23.02% 6.70% 24.52% 41.92% 3.83% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 69 of 94 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 1.09% $514 $0 $514 $20 $534 4 102 CAO 1.00 1.09% 514 0 514 0 514 5 103 PERSONNEL 2.00 2.17% 1,029 0 1,029 0 1,029 6 105 AUDITOR-CONTROLLER 3.00 3.26% 1,543 0 1,543 0 1,543 8 110 TREAS-TAX COLLECTOR 2.00 2.17% 1,029 0 1,029 39 1,068 9 119 BUILDINGS & GROUND 3.00 3.26% 1,543 0 1,543 59 1,602 12 104 COUNTY CLERK 3.00 3.26% 1,543 0 1,543 59 1,602 13 113 COUNTY ASSESSOR 3.00 3.26% 1,543 0 1,543 59 1,602 14 114 RECORDER 1.00 1.09% 514 0 514 20 534 20 141 COUNTY COUNSEL 1.00 1.09% 514 0 514 20 534 21 146 DISTRICT ATTORNEY 3.00 3.26% 1,543 0 1,543 59 1,602 24 149 COUNTY SHERIFF 17.00 18.48% 8,744 0 8,744 333 9,077 28 158 PROBATION DEPT 2.00 2.17% 1,029 0 1,029 39 1,068 34 167 BUILDING DEPT 2.00 2.17% 1,029 0 1,029 39 1,068 36 175 CDA 5.00 5.43% 2,572 0 2,572 98 2,670 37 176 PLANNING DEPT 1.00 1.09% 514 0 514 20 534 41 186 WELFARE 10.00 10.87% 5,144 0 5,144 196 5,339 42 190 ONE STOP PROGRAM 1.00 1.09% 514 0 514 20 534 46 194 COUNTY LIBRARY 4.00 4.35% 2,057 0 2,057 78 2,136 48 198 MUSEUM 2.00 2.17% 1,029 0 1,029 39 1,068 49 (120) HEALTH DEPT 8.00 8.70% 4,115 0 4,115 157 4,271 51 (121) MENTAL HEALTH 1.10 1.20% 566 0 566 22 587 52 (122) DRUGS & ALCOHOL 2.20 2.39% 1,132 0 1,132 43 1,175 53 (151) TOBACCO 1.00 1.09% 514 0 514 20 534 54 (219/220) ROAD DEPT 4.00 4.35% 2,057 0 2,057 78 2,136 68 370 TRANSIT 1.00 1.09% 514 0 514 20 534 77 375 STPUD MITIGATION 7.70 8.37% 3,961 0 3,961 151 4,111 Subtotal 92.00 100.00% 47,321 0 47,321 1,683 49,004 Direct Bills 0 0 Total $47,321 $49,004 Basis Units: NUMBER OF PHONES Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 70 of 94 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 5.33 0.02% $3 $0 5 103 PERSONNEL 534.69 2.34% 322 (535) (213) 0 (213) 7 107 CENTRAL SERVICES 11,907.98 52.04% 7,167 (11,908) (4,741) 0 (4,741) 8 110 TREAS-TAX COLLECTOR 1,992.78 8.71% 1,199 (1,993) (793) 93 (700) 12 104 COUNTY CLERK 517.04 2.26% 311 (517) (206) 24 (182) 13 113 COUNTY ASSESSOR 368.42 1.61% 222 (368) (147) 17 (129) 14 114 RECORDER 389.52 1.70% 234 (390) (155) 18 (137) 15 116 ELECTIONS 1,188.44 5.19% 715 (1,188) (473) 56 (417) 21 146 DISTRICT ATTORNEY 178.07 0.78% 107 (178) (71) 8 (63) 24 149 COUNTY SHERIFF 752.94 3.29% 453 (753) (300) 35 (264) 28 158 PROBATION DEPT 86.86 0.38% 52 (87) (35) 4 (31) 29 162 BV FIRE DEPT 47.00 0.21% 28 (47) (19) 2 (17) 36 175 CDA 790.20 3.45% 476 (790) (315) 37 (278) 41 186 WELFARE 1,673.26 7.31% 1,007 (1,673) (666) 78 (588) 42 190 ONE STOP PROGRAM 78.17 0.34% 47 (78) (31) 4 (27) 46 194 COUNTY LIBRARY 295.48 1.29% 178 (295) (118) 14 (104) 49 (120) HEALTH DEPT 754.41 3.30% 454 (754) (300) 35 (265) 50 (124) ENVIRONMENTAL HLTH 539.79 2.36% 325 (540) (215) 25 (190) 51 (121) MENTAL HEALTH 16.25 0.07% 10 (16) 1 52 (122) DRUGS & ALCOHOL 9.30 0.04% 6 0 53 (151) TOBACCO 34.81 0.15% 21 (35) (14) 2 (12) 58 (273) BT EMERGENCY PREP 29.54 0.13% 18 (30) (12) 1 (10) 79 377 MENTAL HEALTH SVCS ACT 694.02 3.03% 418 (694) (276) 33 (244) Subtotal 22,884.30 100.00% 13,773 (22,884) (9,112) 490 (8,622) Direct Bills 22,884 22,884 Total $13,773 $14,263 Basis Units: COSTS ABATED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 71 of 94 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 73,656 0.50% $250 $0 $250 $0 $250 3 101 BOARD & CONSULT 332,316 2.24% 1,127 0 1,127 43 1,170 4 102 CAO 196,826 1.32% 668 0 668 0 668 5 103 PERSONNEL 156,487 1.05% 531 0 531 0 531 6 105 AUDITOR-CONTROLLER 294,252 1.98% 998 0 998 0 998 7 107 CENTRAL SERVICES 231,194 1.56% 784 0 784 0 784 8 110 TREAS-TAX COLLECTOR 164,616 1.11% 558 0 558 21 580 9 119 BUILDINGS & GROUND 439,351 2.96% 1,490 0 1,490 57 1,547 10 128 INSURANCE 1,272 0.01% 4 0 4 0 4 11 109 INFORMATION TECHNOLOGY 141,780 0.95% 481 0 481 18 499 12 104 COUNTY CLERK 299,161 2.01% 1,015 0 1,015 39 1,053 13 113 COUNTY ASSESSOR 332,449 2.24% 1,128 0 1,128 43 1,171 14 114 RECORDER 96,994 0.65% 329 0 329 13 342 15 116 ELECTIONS 19,083 0.13% 65 0 65 2 67 16 126 CHAMBER OF COMMERCE 72,951 0.49% 247 0 247 9 257 17 133 RETIREE BENEFITS 391,296 2.63% 1,327 0 1,327 50 1,378 18 134 SURVEYOR/ENGR 10,509 0.07% 36 0 36 1 37 19 138 GRAND JURY 8,437 0.06% 29 0 29 1 30 20 141 COUNTY COUNSEL 202,434 1.36% 687 0 687 26 713 21 146 DISTRICT ATTORNEY 248,616 1.67% 843 0 843 32 875 22 147 PUBLIC DEFENDER 47,595 0.32% 161 0 161 6 168 24 149 COUNTY SHERIFF 2,791,438 18.79% 9,470 0 9,470 360 9,830 25 154 BV MAINTENANCE 66,225 0.45% 225 0 225 9 233 26 150 JAIL COSTS 91,848 0.62% 312 0 312 12 323 27 294 VICTIM WITNESS 45,862 0.31% 156 0 156 6 161 28 158 PROBATION DEPT 112,732 0.76% 382 0 382 15 397 29 162 BV FIRE DEPT 69,712 0.47% 236 0 236 9 245 30 160/164 EMERGENCY SVCS 76,610 0.52% 260 0 260 10 270 31 165 EAST ALPINE FIRE 234,776 1.58% 796 0 796 30 827 33 168 BV EMS 10,911 0.07% 37 0 37 1 38 34 167 BUILDING DEPT 165,413 1.11% 561 0 561 21 582 35 170 AGRICULTURAL COMMISSION 13,727 0.09% 47 0 47 2 48 36 175 CDA 463,972 3.12% 1,574 0 1,574 60 1,634 37 176 PLANNING DEPT 128,930 0.87% 437 0 437 17 454 38 179 LOCAL AGENCY FORMATION 1,432 0.01% 5 0 5 0 5 39 182 LOCAL HEALTH DEPT 21,864 0.15% 74 0 74 3 77 40 185 SOLID WASTE 9,469 0.06% 32 0 32 1 33 41 186 WELFARE 1,069,539 7.20% 3,628 0 3,628 138 3,766 42 190 ONE STOP PROGRAM 57,816 0.39% 196 0 196 7 204 44 187 SOCIAL SERVICES ASSISTANCE 44,460 0.30% 151 0 151 6 157 46 194 COUNTY LIBRARY 263,234 1.77% 893 0 893 34 927 48 198 MUSEUM 36,020 0.24% 122 0 122 5 127 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 72 of 94 AUDIT/COST PLAN Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 (120) HEALTH DEPT 393,349 2.65% $1,334 $0 $1,334 $51 $1,385 50 (124) ENVIRONMENTAL HLTH 97,671 0.66% 331 0 331 13 344 51 (121) MENTAL HEALTH 197,625 1.33% 670 0 670 25 696 52 (122) DRUGS & ALCOHOL 399,348 2.69% 1,355 0 1,355 51 1,406 53 (151) TOBACCO 101,619 0.68% 345 0 345 13 358 54 (219/220) ROAD DEPT 1,270,941 8.55% 4,312 0 4,312 164 4,476 56 (330) FISH & GAME 55,228 0.37% 187 0 187 7 194 58 (273) BT EMERGENCY PREP 116,934 0.79% 397 0 397 15 412 59 (240) AIRPORT 5,241 0.04% 18 0 18 1 18 60 280 PAN FLU EPO 44,482 0.30% 151 0 151 6 157 63 (295) LAW ENFORCEMENT AB443 (14,185) -0.10% (48) 0 (48) (50) 66 (340) CSA #1 246,140 1.66% 835 0 835 32 867 67 361 OWP 166,317 1.12% 564 0 564 21 586 68 370 TRANSIT 71,559 0.48% 243 0 243 9 252 70 115 COURT SERVICES 403 0.00% 1 0 1 0 1 73 341 BV PUBLIC SAFTEY 46,202 0.31% 157 0 157 6 163 74 342 BV SW ASSESSMENT 31,275 0.21% 106 0 106 4 110 75 343 BV TRANSFER STATION 34,441 0.23% 117 0 117 4 121 78 376 YOUTH OFFENDER BLOCK 102,160 0.69% 347 0 347 13 360 79 377 MENTAL HEALTH SVCS ACT 1,351,251 9.10% 4,584 0 4,584 174 4,758 81 201 DEBT SERVICE FUND 112,295 0.76% 381 0 381 14 395 89 271 GRANTS CLEARING 32,581 0.22% 111 0 111 4 115 91 274 HPP 98,143 0.66% 333 0 333 13 346 94 311 ASSESSORS SPEC REV 863 0.01% 3 0 3 0 3 95 312 RECORDERS SPEC REV 6,801 0.05% 23 0 23 1 24 97 394 SNC PROP 84 GRANT 53,661 0.36% 182 0 182 7 189 98 395 WOODSTOVE REPLACEMENT 46,918 0.32% 159 0 159 6 165 99 397 TITLE III FIRE SAFETY 12,893 0.09% 44 0 44 2 45 100 399 TOBACCO SETTLEMENT 19,978 0.13% 68 0 68 3 70 101 515 AB233 COURT DISTRIBUTION 102,391 0.69% 347 0 347 13 361 107 524 LOCAL REV FUND 2011 P 41,121 0.28% 140 0 140 5 145 108 525 CC PERF INCENTIVES FU 14,258 0.10% 48 0 48 2 50 109 595 TRANSPORTATION - LTF 50,000 0.34% 170 0 170 6 176 113 152 SHERIFF GRANTS 9,574 0.06% 32 0 32 1 34 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 73 of 94 AUDIT/COST PLAN Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 14,856,743 100.00% 50,401 0 50,401 1,793 52,194 Direct Bills 0 0 Total $50,401 $52,194 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 74 of 94 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% $34,466 $0 $34,466 $0 $34,466 8 110 TREAS-TAX COLLECTOR 35 35.00% 30,158 0 30,158 1,788 31,945 13 113 COUNTY ASSESSOR 25 25.00% 21,541 0 21,541 1,277 22,818 Subtotal 100 100.00% 86,165 0 86,165 3,064 89,230 Direct Bills 0 0 Total $86,165 $89,230 Basis Units: PERCENT OF USAGE Source: EDP WORKSHEET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 75 of 94 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 0 Direct Billed $0 $22,884 $0 $0 $0 $22,884 2 132 RISK MANAGEMENT 0 0 250 0 0 250 3 101 BOARD & CONSULT 534 1,170 0 0 1,702 4 102 CAO 514 0 668 0 0 1,182 5 103 PERSONNEL 1,029 (213) 531 0 0 1,347 6 105 AUDITOR-CONTROLLER 1,543 0 998 34,466 0 37,007 7 107 CENTRAL SERVICES 0 (4,741) 784 0 0 (3,957) 8 110 TREAS-TAX COLLECTOR 1,068 (700) 580 31,945 0 32,893 9 119 BUILDINGS & GROUND 1,602 0 1,547 0 0 3,149 10 128 INSURANCE 0 0 4 0 0 4 11 109 INFORMATION TECHNOLOGY 0 0 499 0 0 499 12 104 COUNTY CLERK 1,602 (182) 1,053 0 0 2,474 13 113 COUNTY ASSESSOR 1,602 (129) 1,171 22,818 0 25,461 14 114 RECORDER 534 (137) 342 0 0 739 15 116 ELECTIONS 0 (417) 67 0 0 (350) 16 126 CHAMBER OF COMMERCE 0 0 257 0 0 257 17 133 RETIREE BENEFITS 0 0 1,378 0 0 1,378 18 134 SURVEYOR/ENGR 0 0 37 0 0 37 19 138 GRAND JURY 0 0 30 0 0 30 20 141 COUNTY COUNSEL 534 0 713 0 0 1,247 21 146 DISTRICT ATTORNEY 1,602 (63) 875 0 0 2,415 22 147 PUBLIC DEFENDER 0 0 168 0 0 168 24 149 COUNTY SHERIFF 9,077 (264) 9,830 0 0 18,642 25 154 BV MAINTENANCE 0 0 233 0 0 233 26 150 JAIL COSTS 0 0 323 0 0 323 27 294 VICTIM WITNESS 0 0 161 0 0 161 28 158 PROBATION DEPT 1,068 (31) 397 0 0 1,434 29 162 BV FIRE DEPT 0 (17) 245 0 0 229 30 160/164 EMERGENCY SVCS 0 0 270 0 0 270 31 165 EAST ALPINE FIRE 0 0 827 0 0 827 33 168 BV EMS 0 0 38 0 0 38 34 167 BUILDING DEPT 1,068 0 582 0 0 1,650 35 170 AGRICULTURAL COMMISSION 0 0 48 0 0 48 36 175 CDA 2,670 (278) 1,634 0 0 4,026 37 176 PLANNING DEPT 534 0 454 0 0 988 38 179 LOCAL AGENCY FORMATION 0 0 5 0 0 5 39 182 LOCAL HEALTH DEPT 0 0 77 0 0 77 40 185 SOLID WASTE 0 0 33 0 0 33 41 186 WELFARE 5,339 (588) 3,766 0 0 8,518 42 190 ONE STOP PROGRAM 534 (27) 204 0 0 710 44 187 SOCIAL SERVICES ASSISTANCE 0 0 157 0 0 157 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 76 of 94 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 46 194 COUNTY LIBRARY $2,136 $(104) $927 $0 $0 $2,959 48 198 MUSEUM 1,068 0 127 0 0 1,195 49 (120) HEALTH DEPT 4,271 (265) 1,385 0 0 5,392 50 (124) ENVIRONMENTAL HLTH 0 (190) 344 0 0 154 51 (121) MENTAL HEALTH 587 696 0 0 1,278 52 (122) DRUGS & ALCOHOL 1,175 1,406 0 0 2,578 53 (151) TOBACCO 534 (12) 358 0 0 880 54 (219/220) ROAD DEPT 2,136 0 4,476 0 0 6,611 56 (330) FISH & GAME 0 0 194 0 0 194 58 (273) BT EMERGENCY PREP 0 (10) 412 0 0 401 59 (240) AIRPORT 0 0 18 0 0 18 60 280 PAN FLU EPO 0 0 157 0 0 157 63 (295) LAW ENFORCEMENT AB443 0 0 (50) 0 0 (50) 66 (340) CSA #1 0 0 867 0 0 867 67 361 OWP 0 0 586 0 0 586 68 370 TRANSIT 534 0 252 0 0 786 70 115 COURT SERVICES 0 0 1 0 0 1 73 341 BV PUBLIC SAFTEY 0 0 163 0 0 163 74 342 BV SW ASSESSMENT 0 0 110 0 0 110 75 343 BV TRANSFER STATION 0 0 121 0 0 121 77 375 STPUD MITIGATION 4,111 0 0 0 0 4,111 78 376 YOUTH OFFENDER BLOCK 0 0 360 0 0 360 79 377 MENTAL HEALTH SVCS ACT 0 (244) 4,758 0 0 4,515 81 201 DEBT SERVICE FUND 0 0 395 0 0 395 89 271 GRANTS CLEARING 0 0 115 0 0 115 91 274 HPP 0 0 346 0 0 346 94 311 ASSESSORS SPEC REV 0 0 3 0 0 3 95 312 RECORDERS SPEC REV 0 0 24 0 0 24 97 394 SNC PROP 84 GRANT 0 0 189 0 0 189 98 395 WOODSTOVE REPLACEMENT 0 0 165 0 0 165 99 397 TITLE III FIRE SAFETY 0 0 45 0 0 45 100 399 TOBACCO SETTLEMENT 0 0 70 0 0 70 101 515 AB233 COURT DISTRIBUTION 0 0 361 0 0 361 107 524 LOCAL REV FUND 2011 P 0 0 145 0 0 145 108 525 CC PERF INCENTIVES FU 0 0 50 0 0 50 109 595 TRANSPORTATION - LTF 0 0 176 0 0 176 113 152 SHERIFF GRANTS 0 0 34 0 0 34 Total $49,004 $14,263 $52,194 $89,230 $0 $204,691 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 MGT Consulting Group Treasurer-Tax Collector The Treasurer-Tax Collector’s Office is responsible for: 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 are based on time records. Page 77 of 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 78 of 94 A. Department Costs Dept:8 110 TREAS-TAX COLLECTOR Description Amount General Admin WARRANT PROCESS UNALLOCAT ED Personnel Costs Salaries S1 101,101 0 11,404 89,697 Salary % Split .00% 11.28% 88.72% Benefits S 56,448 0 6,367 50,081 Subtotal - Personnel Costs 157,549 0 17,772 139,777 Services & Supplies Cost Services & Supplies S 7,067 0 797 6,270 Misc Revenues P (109) 0 (109) 0 Subtotal - Services & Supplies 6,958 0 688 6,270 Department Cost Total 164,507 0 18,460 146,047 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 164,507 0 18,460 146,047 General Admin Distribution 0 0 0 Grand Total $164,507 $18,460 $146,047 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 79 of 94 B. Incoming Costs - (Default Spread Salary%) Dept:8 110 TREAS-TAX COLLECTOR Department First Incoming Second Incoming WARRANT PROCESS UNALLOCAT ED 1 ADMIN BUILDING $775 $0 $87 $688 Subtotal - BUILDING DEPRECIATION 775 0 87 688 2 SAFETY & WELLNESS 888 37 104 821 2 INSURANCE 650 27 76 600 Subtotal - 132 RISK MANAGEMENT 1,538 64 181 1,421 4 Budget/Dept Admin 19 1 2 18 Subtotal - 102 CAO 19 1 2 18 5 PERSONNEL SVCS 3,764 269 455 3,578 Subtotal - 103 PERSONNEL 3,764 269 455 3,578 6 ACCTS PAYABLE 353 67 47 372 6 PAYROLL SVCS 648 129 88 689 6 ACCOUNTING SVCS 1,822 356 246 1,932 Subtotal - 105 AUDITOR-CONTROLLE 2,823 552 381 2,994 7 COMMO 1,029 39 120 947 7 POSTAGE/COPIES (793) 93 (79) (621) 7 AUDIT/COST PLAN 558 21 65 514 7 EDP 30,158 1,788 3,603 28,342 Subtotal - 107 CENTRAL SERVICES 30,952 1,941 3,710 29,183 8 WARRANT PROCESS 0 85 10 75 Subtotal - 110 TREAS-TAX COLLECTO 0 85 10 75 9 ADMIN BLDG 0 10,891 1,229 9,663 9 JANITORIAL SVCS 0 789 89 700 9 B&G SERVICES 0 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 11,681 1,318 10,363 Total Incoming 39,871 14,592 6,143 48,320 C. Total Allocated $218,971 $24,603 $194,367 11.24% 88.76% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 80 of 94 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 35 0.39% $90 $0 $90 $0 $90 3 101 BOARD & CONSULT 68 0.76% 175 0 175 13 188 4 102 CAO 27 0.30% 70 0 70 0 70 5 103 PERSONNEL 58 0.65% 149 0 149 0 149 6 105 AUDITOR-CONTROLLER 25 0.28% 64 0 64 0 64 7 107 CENTRAL SERVICES 164 1.84% 423 0 423 0 423 8 110 TREAS-TAX COLLECTOR 33 0.37% 85 0 85 0 85 9 119 BUILDINGS & GROUND 371 4.16% 956 0 956 71 1,027 10 128 INSURANCE 2 0.02% 5 0 5 0 6 11 109 INFORMATION TECHNOLOGY 24 0.27% 62 0 62 5 66 12 104 COUNTY CLERK 81 0.91% 209 0 209 16 224 13 113 COUNTY ASSESSOR 52 0.58% 134 0 134 10 144 14 114 RECORDER 48 0.54% 124 0 124 9 133 15 116 ELECTIONS 38 0.43% 98 0 98 7 105 16 126 CHAMBER OF COMMERCE 3 0.03% 8 0 8 1 8 17 133 RETIREE BENEFITS 112 1.26% 289 0 289 22 310 18 134 SURVEYOR/ENGR 8 0.09% 21 0 21 2 22 19 138 GRAND JURY 2 0.02% 5 0 5 0 6 20 141 COUNTY COUNSEL 35 0.39% 90 0 90 7 97 21 146 DISTRICT ATTORNEY 142 1.59% 366 0 366 27 393 22 147 PUBLIC DEFENDER 17 0.19% 44 0 44 3 47 24 149 COUNTY SHERIFF 394 4.42% 1,015 0 1,015 76 1,091 27 294 VICTIM WITNESS 88 0.99% 227 0 227 17 244 28 158 PROBATION DEPT 80 0.90% 206 0 206 15 222 29 162 BV FIRE DEPT 54 0.61% 139 0 139 10 150 30 160/164 EMERGENCY SVCS 10 0.11% 26 0 26 2 28 31 165 EAST ALPINE FIRE 184 2.07% 474 0 474 35 509 33 168 BV EMS 8 0.09% 21 0 21 2 22 34 167 BUILDING DEPT 67 0.75% 173 0 173 13 186 35 170 AGRICULTURAL COMMISSION 1 0.01% 3 0 3 0 3 36 175 CDA 156 1.75% 402 0 402 30 432 37 176 PLANNING DEPT 21 0.24% 54 0 54 4 58 38 179 LOCAL AGENCY FORMATION 7 0.08% 18 0 18 1 19 40 185 SOLID WASTE 27 0.30% 70 0 70 5 75 41 186 WELFARE 429 4.82% 1,105 0 1,105 82 1,188 42 190 ONE STOP PROGRAM 180 2.02% 464 0 464 35 498 43 191 OFFICE OF EDUCATION 1 0.01% 3 0 3 0 3 44 187 SOCIAL SERVICES ASSISTANCE 30 0.34% 77 0 77 6 83 46 194 COUNTY LIBRARY 153 1.72% 394 0 394 29 424 48 198 MUSEUM 29 0.33% 75 0 75 6 80 49 (120) HEALTH DEPT 282 3.17% 727 0 727 54 781 50 (124) ENVIRONMENTAL HLTH 198 2.22% 510 0 510 38 548 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 81 of 94 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 51 (121) MENTAL HEALTH 453 5.08% $1,167 $0 $1,167 $87 $1,254 52 (122) DRUGS & ALCOHOL 444 4.98% 1,144 0 1,144 85 1,229 53 (151) TOBACCO 202 2.27% 521 0 521 39 559 54 (219/220) ROAD DEPT 464 5.21% 1,196 0 1,196 89 1,285 55 214 PARKING/RECORDS MGMT 1 0.01% 3 0 3 0 3 56 (330) FISH & GAME 14 0.16% 36 0 36 3 39 58 (273) BT EMERGENCY PREP 205 2.30% 528 0 528 39 568 59 (240) AIRPORT 11 0.12% 28 0 28 2 30 60 280 PAN FLU EPO 164 1.84% 423 0 423 32 454 63 (295) LAW ENFORCEMENT AB443 1 0.01% 3 0 3 0 3 65 221 CO ROAD IMPROVEMENT 48 0.54% 124 0 124 9 133 66 (340) CSA #1 47 0.53% 121 0 121 9 130 67 361 OWP 42 0.47% 108 0 108 8 116 68 370 TRANSIT 44 0.49% 113 0 113 8 122 69 (400'S) SCHOOLS 1,700 19.08% 4,381 0 4,381 327 4,707 70 115 COURT SERVICES 1 0.01% 3 0 3 0 3 73 341 BV PUBLIC SAFTEY 5 0.06% 13 0 13 1 14 74 342 BV SW ASSESSMENT 1 0.01% 3 0 3 0 3 75 343 BV TRANSFER STATION 13 0.15% 33 0 33 2 36 76 (500) OTHER TRUST &AGENCY 289 3.24% 745 0 745 56 800 78 376 YOUTH OFFENDER BLOCK 22 0.25% 57 0 57 4 61 79 377 MENTAL HEALTH SVCS ACT 653 7.33% 1,683 0 1,683 125 1,808 80 260 CAPITAL OUTLAY 29 0.33% 75 0 75 6 80 81 201 DEBT SERVICE FUND 2 0.02% 5 0 5 0 6 85 268 MHSA-CAP FACILITY 5 0.06% 13 0 13 1 14 89 271 GRANTS CLEARING 11 0.12% 28 0 28 2 30 91 274 HPP 167 1.87% 430 0 430 32 462 94 311 ASSESSORS SPEC REV 1 0.01% 3 0 3 0 3 95 312 RECORDERS SPEC REV 4 0.04% 10 0 10 1 11 97 394 SNC PROP 84 GRANT 5 0.06% 13 0 13 1 14 98 395 WOODSTOVE REPLACEMENT 23 0.26% 59 0 59 4 64 99 397 TITLE III FIRE SAFETY 7 0.08% 18 0 18 1 19 100 399 TOBACCO SETTLEMENT 11 0.12% 28 0 28 2 30 101 515 AB233 COURT DISTRIBUTION 14 0.16% 36 0 36 3 39 107 524 LOCAL REV FUND 2011 P 7 0.08% 18 0 18 1 19 108 525 CC PERF INCENTIVES FU 9 0.10% 23 0 23 2 25 114 156 INTEROP COMMO CAP MAINT 13 0.15% 33 0 33 2 36 115 213 VEHICLE REPLACEMENT 14 0.16% 36 0 36 3 39 116 ALL OTHER 19 0.21% 49 0 49 4 53 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 82 of 94 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,909 100.00% 22,957 0 22,957 1,646 24,603 Direct Bills 0 0 Total $22,957 $24,603 Basis Units: NUMBER OF NON-PAYROLL Source: COUNTY WORKSHEET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 83 of 94 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 2 132 RISK MANAGEMENT $90 $0 $90 3 101 BOARD & CONSULT 188 0 188 4 102 CAO 70 0 70 5 103 PERSONNEL 149 0 149 6 105 AUDITOR-CONTROLLER 64 0 64 7 107 CENTRAL SERVICES 423 0 423 8 110 TREAS-TAX COLLECTOR 85 0 85 9 119 BUILDINGS & GROUND 1,027 0 1,027 10 128 INSURANCE 6 0 6 11 109 INFORMATION TECHNOLOGY 66 0 66 12 104 COUNTY CLERK 224 0 224 13 113 COUNTY ASSESSOR 144 0 144 14 114 RECORDER 133 0 133 15 116 ELECTIONS 105 0 105 16 126 CHAMBER OF COMMERCE 8 0 8 17 133 RETIREE BENEFITS 310 0 310 18 134 SURVEYOR/ENGR 22 0 22 19 138 GRAND JURY 6 0 6 20 141 COUNTY COUNSEL 97 0 97 21 146 DISTRICT ATTORNEY 393 0 393 22 147 PUBLIC DEFENDER 47 0 47 24 149 COUNTY SHERIFF 1,091 0 1,091 27 294 VICTIM WITNESS 244 0 244 28 158 PROBATION DEPT 222 0 222 29 162 BV FIRE DEPT 150 0 150 30 160/164 EMERGENCY SVCS 28 0 28 31 165 EAST ALPINE FIRE 509 0 509 33 168 BV EMS 22 0 22 34 167 BUILDING DEPT 186 0 186 35 170 AGRICULTURAL COMMISSION 3 0 3 36 175 CDA 432 0 432 37 176 PLANNING DEPT 58 0 58 38 179 LOCAL AGENCY FORMATION 19 0 19 40 185 SOLID WASTE 75 0 75 41 186 WELFARE 1,188 0 1,188 42 190 ONE STOP PROGRAM 498 0 498 43 191 OFFICE OF EDUCATION 3 0 3 44 187 SOCIAL SERVICES ASSISTANCE 83 0 83 46 194 COUNTY LIBRARY 424 0 424 48 198 MUSEUM 80 0 80 49 (120) HEALTH DEPT 781 0 781 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 84 of 94 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 50 (124) ENVIRONMENTAL HLTH $548 $0 $548 51 (121) MENTAL HEALTH 1,254 0 1,254 52 (122) DRUGS & ALCOHOL 1,229 0 1,229 53 (151) TOBACCO 559 0 559 54 (219/220) ROAD DEPT 1,285 0 1,285 55 214 PARKING/RECORDS MGMT 3 0 3 56 (330) FISH & GAME 39 0 39 58 (273) BT EMERGENCY PREP 568 0 568 59 (240) AIRPORT 30 0 30 60 280 PAN FLU EPO 454 0 454 63 (295) LAW ENFORCEMENT AB443 3 0 3 65 221 CO ROAD IMPROVEMENT 133 0 133 66 (340) CSA #1 130 0 130 67 361 OWP 116 0 116 68 370 TRANSIT 122 0 122 69 (400'S) SCHOOLS 4,707 0 4,707 70 115 COURT SERVICES 3 0 3 73 341 BV PUBLIC SAFTEY 14 0 14 74 342 BV SW ASSESSMENT 3 0 3 75 343 BV TRANSFER STATION 36 0 36 76 (500) OTHER TRUST &AGENCY 800 0 800 78 376 YOUTH OFFENDER BLOCK 61 0 61 79 377 MENTAL HEALTH SVCS ACT 1,808 0 1,808 80 260 CAPITAL OUTLAY 80 0 80 81 201 DEBT SERVICE FUND 6 0 6 85 268 MHSA-CAP FACILITY 14 0 14 89 271 GRANTS CLEARING 30 0 30 91 274 HPP 462 0 462 94 311 ASSESSORS SPEC REV 3 0 3 95 312 RECORDERS SPEC REV 11 0 11 97 394 SNC PROP 84 GRANT 14 0 14 98 395 WOODSTOVE REPLACEMENT 64 0 64 99 397 TITLE III FIRE SAFETY 19 0 19 100 399 TOBACCO SETTLEMENT 30 0 30 101 515 AB233 COURT DISTRIBUTION 39 0 39 107 524 LOCAL REV FUND 2011 P 19 0 19 108 525 CC PERF INCENTIVES FU 25 0 25 114 156 INTEROP COMMO CAP MAINT 36 0 36 115 213 VEHICLE REPLACEMENT 39 0 39 116 ALL OTHER 53 0 53 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 85 of 94 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total Total $24,603 $0 $24,603 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 MGT Consulting Group 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. Page 86 of 94 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 87 of 94 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 95,105 0 19,869 33,555 41,680 0 0 0 Salary % Split .00% 20.89% 35.28% 43.83% .00% .00% .00% Benefits S 58,112 0 12,141 20,503 25,468 0 0 0 Subtotal - Personnel Costs 153,217 0 32,010 54,058 67,148 0 0 0 Services & Supplies Cost Maint Structures S 88,068 0 18,399 31,072 38,596 0 0 0 Road Admin Cost P 325 0 0 0 0 0 0 325 Janitorial Svcs P 45,950 0 0 0 0 45,950 0 0 Other Svcs & Supplies S 113,716 0 23,758 40,122 49,837 0 0 0 Transfers Out P 0 0 0 0 0 0 0 0 Utilities S 38,075 0 7,955 13,434 16,687 0 0 0 Rents & Concessions S (15,474) 0 (3,233) (5,460) (6,782) 0 0 0 Misc Revenue S (16,551) 0 (3,458) (5,840) (7,254) 0 0 0 Subtotal - Services & Supplies 254,109 0 43,421 73,329 91,085 45,950 0 325 Department Cost Total 407,326 0 75,431 127,387 158,233 45,950 0 325 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 Total Costs After Adjustments 407,326 0 75,431 127,387 158,233 45,950 0 325 General Admin Distribution 0 0 0 0 0 0 0 Grand Total $407,326 $75,431 $127,387 $158,233 $45,950 $0 $325 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 88 of 94 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 $1,069 $45 $233 $393 $488 $0 $0 $0 2 INSURANCE 3,484 143 758 1,280 1,590 0 0 0 Subtotal - 132 RISK MANAGEMENT 4,554 188 991 1,673 2,078 0 0 0 4 Budget/Dept Admin 51 2 11 19 23 0 0 0 Subtotal - 102 CAO 51 2 11 19 23 0 0 0 5 PERSONNEL SVCS 3,764 269 843 1,423 1,767 0 0 0 Subtotal - 103 PERSONNEL 3,764 269 843 1,423 1,767 0 0 0 6 ACCTS PAYABLE 3,970 750 986 1,665 2,069 0 0 0 6 PAYROLL SVCS 780 155 195 330 410 0 0 0 6 ACCOUNTING SVCS 4,863 950 1,214 2,051 2,548 0 0 0 Subtotal - 105 AUDITOR-CONTROLLE 9,614 1,855 2,396 4,046 5,026 0 0 0 7 COMMO 1,543 59 335 565 702 0 0 0 7 AUDIT/COST PLAN 1,490 57 323 546 678 0 0 0 Subtotal - 107 CENTRAL SERVICES 3,034 115 658 1,111 1,380 0 0 0 8 WARRANT PROCESS 956 71 215 362 450 0 0 0 Subtotal - 110 TREAS-TAX COLLECTO 956 71 215 362 450 0 0 0 9 JANITORIAL SVCS 0 5,126 1,071 1,809 2,247 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 5,126 1,071 1,809 2,247 0 0 0 Total Incoming 21,972 7,626 6,184 10,443 12,972 0 0 0 C. Total Allocated $436,924 $81,615 $137,830 $171,204 $45,950 $0 $325 18.68% 31.55% 39.18% 10.52% 0.07% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 89 of 94 COURTHOUSE Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 28 158 PROBATION DEPT 152 2.29% $1,833 $0 $1,833 $37 $1,870 70 115 COURT SERVICES 3,500 52.76% 42,218 0 42,218 841 43,059 116 ALL OTHER 2,982 44.95% 35,970 0 35,970 716 36,686 Subtotal 6,634 100.00% 80,022 0 80,022 1,593 81,615 Direct Bills 0 0 Total $80,022 $81,615 Basis Units: SQUARE FOOTAGE Source: AUDITOR ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 90 of 94 LIBRARY Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 46 194 COUNTY LIBRARY 4,200 100.00% $135,139 $0 $135,139 $2,691 $137,830 Subtotal 4,200 100.00% 135,139 0 135,139 2,691 137,830 Direct Bills 0 0 Total $135,139 $137,830 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 91 of 94 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% $34,675 $0 $34,675 $891 $35,566 5 103 PERSONNEL 200 2.65% 4,446 0 4,446 0 4,446 6 105 AUDITOR-CONTROLLER 590 7.81% 13,114 0 13,114 0 13,114 7 107 CENTRAL SERVICES 420 5.56% 9,336 0 9,336 0 9,336 8 110 TREAS-TAX COLLECTOR 490 6.49% 10,891 0 10,891 0 10,891 12 104 COUNTY CLERK 749 9.92% 16,648 0 16,648 428 17,076 13 113 COUNTY ASSESSOR 1,208 16.00% 26,851 0 26,851 690 27,541 24 149 COUNTY SHERIFF 2,335 30.92% 51,901 0 51,901 1,334 53,235 Subtotal 7,552 100.00% 167,862 0 167,862 3,342 171,204 Direct Bills 0 0 Total $167,862 $171,204 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 92 of 94 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 3.91% $1,796 $0 $1,796 $0 $1,796 5 103 PERSONNEL 200 0.70% 322 0 322 0 322 6 105 AUDITOR-CONTROLLER 590 2.07% 951 0 951 0 951 7 107 CENTRAL SERVICES 420 1.47% 677 0 677 0 677 8 110 TREAS-TAX COLLECTOR 490 1.72% 789 0 789 0 789 9 119 BUILDINGS & GROUND 3,182 11.16% 5,126 0 5,126 0 5,126 12 104 COUNTY CLERK 749 2.63% 1,207 0 1,207 0 1,207 13 113 COUNTY ASSESSOR 1,208 4.24% 1,946 0 1,946 0 1,946 21 146 DISTRICT ATTORNEY 750 2.63% 1,208 0 1,208 0 1,208 24 149 COUNTY SHERIFF 2,335 8.19% 3,762 0 3,762 0 3,762 34 167 BUILDING DEPT 690 2.42% 1,112 0 1,112 0 1,112 37 176 PLANNING DEPT 338 1.19% 545 0 545 0 545 41 186 WELFARE 4,183 14.67% 6,739 0 6,739 0 6,739 46 194 COUNTY LIBRARY 4,200 14.73% 6,767 0 6,767 0 6,767 48 198 MUSEUM 4,097 14.36% 6,601 0 6,601 0 6,601 49 (120) HEALTH DEPT 1,863 6.53% 3,001 0 3,001 0 3,001 51 (121) MENTAL HEALTH 338 1.19% 545 0 545 0 545 52 (122) DRUGS & ALCOHOL 718 2.52% 1,157 0 1,157 0 1,157 79 377 MENTAL HEALTH SVCS ACT 1,055 3.70% 1,700 0 1,700 0 1,700 Subtotal 28,521 100.00% 45,950 0 45,950 0 45,950 Direct Bills 0 0 Total $45,950 $45,950 Basis Units: SQUARE FOOTAGE CLEANED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 93 of 94 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 3.64% $0 $0 $0 $0 $0 5 103 PERSONNEL 200 0.65% 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 590 1.93% 0 0 0 0 0 7 107 CENTRAL SERVICES 420 1.37% 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 490 1.60% 0 0 0 0 0 12 104 COUNTY CLERK 749 2.44% 0 0 0 0 0 13 113 COUNTY ASSESSOR 1,208 3.94% 0 0 0 0 0 21 146 DISTRICT ATTORNEY 750 2.45% 0 0 0 0 0 24 149 COUNTY SHERIFF 2,335 7.62% 0 0 0 0 0 28 158 PROBATION DEPT 518 1.69% 0 0 0 0 0 34 167 BUILDING DEPT 690 2.25% 0 0 0 0 0 37 176 PLANNING DEPT 338 1.10% 0 0 0 0 0 41 186 WELFARE 4,183 13.65% 0 0 0 0 0 46 194 COUNTY LIBRARY 4,200 13.71% 0 0 0 0 0 47 195/196 CO PARKS 4,210 13.74% 0 0 0 0 0 48 198 MUSEUM 4,097 13.37% 0 0 0 0 0 49 (120) HEALTH DEPT 1,863 6.08% 0 0 0 0 0 51 (121) MENTAL HEALTH 338 1.10% 0 0 0 0 0 52 (122) DRUGS & ALCOHOL 718 2.34% 0 0 0 0 0 54 (219/220) ROAD DEPT 1,630 5.32% 0 0 0 0 0 Subtotal 30,642 100.00% 0 0 0 0 0 Direct Bills 0 0 Total $0 $0 Basis Units: TOTAL SQUARE FOOTAGE OCCUPIED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2017-18 FY 2015-2016 3/6/2017 MGT Consulting Group Page 94 of 94 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 $35,566 $1,796 $0 $0 $37,362 5 103 PERSONNEL 0 0 4,446 322 0 0 4,768 6 105 AUDITOR-CONTROLLER 0 0 13,114 951 0 0 14,065 7 107 CENTRAL SERVICES 0 0 9,336 677 0 0 10,012 8 110 TREAS-TAX COLLECTOR 0 0 10,891 789 0 0 11,681 9 119 BUILDINGS & GROUND 0 0 0 5,126 0 0 5,126 12 104 COUNTY CLERK 0 0 17,076 1,207 0 0 18,283 13 113 COUNTY ASSESSOR 0 0 27,541 1,946 0 0 29,487 21 146 DISTRICT ATTORNEY 0 0 0 1,208 0 0 1,208 24 149 COUNTY SHERIFF 0 0 53,235 3,762 0 0 56,997 28 158 PROBATION DEPT 1,870 0 0 0 0 0 1,870 34 167 BUILDING DEPT 0 0 0 1,112 0 0 1,112 37 176 PLANNING DEPT 0 0 0 545 0 0 545 41 186 WELFARE 0 0 0 6,739 0 0 6,739 46 194 COUNTY LIBRARY 0 137,830 0 6,767 0 0 144,597 48 198 MUSEUM 0 0 0 6,601 0 0 6,601 49 (120) HEALTH DEPT 0 0 0 3,001 0 0 3,001 51 (121) MENTAL HEALTH 0 0 0 545 0 0 545 52 (122) DRUGS & ALCOHOL 0 0 0 1,157 0 0 1,157 70 115 COURT SERVICES 43,059 0 0 0 0 0 43,059 79 377 MENTAL HEALTH SVCS ACT 0 0 0 1,700 0 0 1,700 116 ALL OTHER 36,686 0 0 0 0 0 36,686 Total $81,615 $137,830 $171,204 $45,950 $0 $0 $436,599