Document alpinecountyca_gov_doc_55e9847882

COUNTY OF ALPINE, CALIFORNIA OMB A-87 COST ALLOCATION PLAN Fiscal Year 2014/2015 For Use in Fiscal Year 2016/2017 Prepared by: ---PAGE BREAK--- CERTIFICATE OF COST ALLOCATION PLAN This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: All costs included in this proposal to establish cost allocations or billings for July 1, 2016 through June 30, 2017 are allowable in accordance with the requirements of OMB Circular A-87, "Cost Principles for State and Local Governments" and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. All costs included in this proposal are properly allocable to federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated, in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. I declare that the foregoing is true and correct: Government Unit: County of Alpine Signature: Name of Official: Carol McElroy Title: Auditor-Controller Date of Execution: ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 1 of 89 Table of Contents Schedule Description Allocation Basis Units Allocation Basis Source Page # Table of Contents 1 Summary Schedule 3 Carry Forward Schedule 14 BUILDING USE ALLOWANCE 17 1 Department Costs 18 1 Incoming Costs 19 1 COURTHOUSE SQUARE FOOTAGE AUDITOR 20 1 LIBRARY DIRECT DIRECT 21 1 ADMIN BUILDING SQUARE FOOTAGE COUNTY 22 1 BV COMM SVCS SQUARE FOOTAGE COUNTY 23 1 SOCIAL SVCS SQUARE FOOTAGE RENTAL RATE 24 1 PUB HEALTH SQUARE FOOTAGE DEPRECIATION 25 1 CDA SQUARE FOOTAGE COUNTY 26 1 Allocation Summary 27 132 RISK MANAGEMENT 28 2 Department Costs 29 2 Incoming Costs 30 2 SAFETY & WELLNESS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 31 2 INSURANCE WORKERS' COMP CHARGES AUDITOR'S OFFICE 33 2 Unallocated **Not Allocated** 2 Allocation Summary 34 101 BOARD & CONSULT 35 3 Department Costs 36 3 Incoming Costs 37 3 PERSONNEL SVCS PAYROLL WARRANTS AUDITOR'S 38 3 BUDGET **Not Allocated** COUNTY BUDGET 3 PURCHASING **Not Allocated** COUNTY BUDGET 3 UNALLOWED **Not Allocated** 3 Allocation Summary 40 103 PERSONNEL 41 5 Department Costs 42 5 Incoming Costs 43 5 PERSONNEL SVCS NUMBER OF FTE POSITION ALLOCATION LIST 44 5 Allocation Summary 45 105 AUDITOR-CONTROLLER 46 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 2 of 89 6 Department Costs 47 6 Incoming Costs 48 6 ACCTS PAYABLE NUMBER OF WARRANTS PROCESSED AUDITOR'S OFFICE 49 6 PAYROLL SVCS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 52 6 ACCOUNTING SVCS RELATIVE BUDGET SIZE COUNTY BUDGET 54 6 UNALLOWED **Not Allocated** 6 Allocation Summary 57 107 CENTRAL SERVICES 60 7 Department Costs 61 7 Incoming Costs 62 7 COMMO NUMBER OF PHONES AUDITOR'S OFFICE 63 7 POSTAGE/COPIES COSTS ABATED AUDITOR'S OFFICE 64 7 AUDIT/COST PLAN RELATIVE BUDGET SIZE COUNTY BUDGET 65 7 EDP PERCENT OF USAGE EDP WORKSHEET 68 7 UNALLOCATED **Not Allocated** 7 Allocation Summary 69 110 TREAS-TAX COLLECTOR 72 8 Department Costs 73 8 Incoming Costs 74 8 WARRANT PROCESS NUMBER OF NON-PAYROLL COUNTY WORKSHEET 75 8 UNALLOCATED **Not Allocated** 8 Allocation Summary 78 119 BUILDINGS & GROUND 81 9 Department Costs 82 9 Incoming Costs 83 9 COURTHOUSE SQUARE FOOTAGE AUDITOR 84 9 LIBRARY SQUARE FOOTAGE COUNTY RECORDS 85 9 ADMIN BLDG SQUARE FOOTAGE COUNTY 86 9 JANITORIAL SVCS SQUARE FOOTAGE CLEANED AUDITOR'S OFFICE 87 9 B&G SERVICES TOTAL SQUARE FOOTAGE OCCUPIED AUDITOR'S OFFICE 88 9 UNALLOCATED **Not Allocated** 9 Allocation Summary 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 3 of 89 Summary Schedule Department 102 CAO 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 USE ALLOWANCE $114 $0 $0 $461 $238 $159 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 531 716 308 0 0 0 0 3 101 BOARD & CONSULT 0 0 0 42 66 30 0 0 0 0 5 103 PERSONNEL 0 0 0 2,930 4,029 1,245 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 36 1,467 5,178 6,737 3,045 653 613 5,088 372 7 107 CENTRAL SERVICES 0 4 419 2,446 10,893 809 (165) 210 1,261 82 8 110 TREAS-TAX COLLECTOR 0 7 77 213 137 160 117 7 403 37 9 119 BUILDINGS & GROUND 4,676 0 0 18,864 9,764 6,509 0 0 0 0 Total Current Allocations 4,790 47 1,962 30,665 32,580 12,266 604 830 6,752 490 Less: Prior Year Allocations 0 59 4,603 39,417 70,264 3,130 1,104 1,492 10,734 596 Carry-Forward 0 (12) (2,641) (8,752) (37,684) 9,136 (500) (662) (3,982) (106) Proposed Costs $4,790 $35 $(678) $21,913 $(5,104) $21,402 $105 $168 $2,771 $385 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 4 of 89 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 USE ALLOWANCE $0 $76 $0 $0 $0 $1,369 $0 $0 $0 $49 2 132 RISK MANAGEMENT 512 0 1,562 0 0 12,962 0 0 378 294 3 101 BOARD & CONSULT 0 0 58 0 0 295 9 0 39 30 5 103 PERSONNEL 0 0 3,809 0 0 21,975 0 0 586 2,168 6 105 AUDITOR-CONTROLLER 89 2,181 7,192 518 0 45,362 1,016 412 3,572 3,146 7 107 CENTRAL SERVICES 23 1,225 2,577 130 0 19,163 124 129 133 1,491 8 110 TREAS-TAX COLLECTOR 7 103 467 40 0 1,146 60 13 313 190 9 119 BUILDINGS & GROUND 0 3,094 3,442 0 0 56,041 0 0 0 5,026 Total Current Allocations 630 6,679 19,107 687 0 158,313 1,209 555 5,022 12,394 Less: Prior Year Allocations 1,280 9,478 24,904 1,440 2,704 191,151 0 1,371 4,150 13,007 Carry-Forward (650) (2,799) (5,797) (753) (2,704) (32,838) 0 (816) 872 (613) Proposed Costs $(19) $3,879 $13,310 $(65) $(2,704) $125,474 $1,209 $(261) $5,894 $11,781 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 5 of 89 Summary Schedule Department 163 KIRKLAND FIRE 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 USE ALLOWANCE $0 $0 $0 $0 $0 $1,886 $0 $15,757 $1,236 $0 2 132 RISK MANAGEMENT 607 0 2,333 0 193 573 0 832 1,287 0 3 101 BOARD & CONSULT 0 0 19 0 19 58 0 73 114 0 5 103 PERSONNEL 0 0 703 0 0 1,465 0 5,860 1,465 0 6 105 AUDITOR-CONTROLLER 974 889 5,534 46 1,077 5,413 147 9,827 7,317 20 7 107 CENTRAL SERVICES 1,921 267 745 7 22 1,770 48 4,201 1,047 3 8 110 TREAS-TAX COLLECTOR 137 37 643 7 17 210 3 523 73 3 9 119 BUILDINGS & GROUND 0 0 0 0 0 1,505 0 12,581 987 0 Total Current Allocations 3,639 1,193 9,977 60 1,328 12,881 199 49,654 13,527 27 Less: Prior Year Allocations 2,523 1,905 15,739 78 3,071 16,938 353 33,342 19,538 39 Carry-Forward 1,116 (712) (5,762) (18) (1,743) (4,057) (154) 16,312 (6,011) (12) Proposed Costs $4,756 $481 $4,216 $42 $(416) $8,824 $44 $65,965 $7,515 $14 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 6 of 89 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 USE ALLOWANCE $0 $0 $31,371 $0 $0 $0 $0 $940 $0 $0 2 132 RISK MANAGEMENT 0 0 3,076 194 0 0 0 1,046 0 386 3 101 BOARD & CONSULT 0 0 181 18 0 0 0 101 0 38 5 103 PERSONNEL 0 0 10,782 1,025 0 0 0 3,780 0 1,040 6 105 AUDITOR-CONTROLLER 214 469 25,341 3,989 13 1,497 0 9,047 0 2,579 7 107 CENTRAL SERVICES 77 38 9,253 784 0 244 0 3,125 0 1,292 8 110 TREAS-TAX COLLECTOR 0 93 1,446 647 0 210 0 417 0 90 9 119 BUILDINGS & GROUND 0 0 19,131 0 0 0 0 123,290 12,966 18,804 Total Current Allocations 291 600 100,583 6,657 13 1,951 0 141,745 12,966 24,230 Less: Prior Year Allocations 528 2,832 123,548 4,924 0 2,918 9 150,892 21,027 27,430 Carry-Forward (237) (2,232) (22,965) 1,733 0 (967) (9,147) (8,061) (3,200) Proposed Costs $53 $(1,632) $77,619 $8,390 $13 $984 $132,598 $4,906 $21,030 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 7 of 89 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 USE ALLOWANCE $5,093 $333 $604 $1,404 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 1,591 0 938 1,215 1,933 2,888 0 0 0 418 3 101 BOARD & CONSULT 142 26 98 128 73 116 0 0 0 46 5 103 PERSONNEL 3,970 293 1,465 1,904 1,699 10,255 0 0 0 249 6 105 AUDITOR-CONTROLLER 13,472 4,296 12,157 15,297 6,850 24,089 52 854 0 5,521 7 107 CENTRAL SERVICES 5,725 360 1,238 2,424 1,069 6,713 0 231 0 207 8 110 TREAS-TAX COLLECTOR 787 510 1,430 1,463 473 1,563 13 53 0 673 9 119 BUILDINGS & GROUND 7,819 151 1,269 2,666 0 14,328 0 0 0 0 Total Current Allocations 38,598 5,969 19,198 26,501 12,097 59,952 65 1,138 0 7,114 Less: Prior Year Allocations 63,651 0 23,039 25,060 12,233 88,659 1,622 1,661 306 5,607 Carry-Forward (25,053) 0 (3,841) 1,441 (136) (28,707) (1,557) (523) (306) 1,507 Proposed Costs $13,544 $5,969 $15,357 $27,942 $11,961 $31,244 $(1,492) $615 $(306) $8,620 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 8 of 89 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 USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 0 232 0 3 101 BOARD & CONSULT 0 58 0 0 0 0 0 0 22 0 5 103 PERSONNEL 0 293 0 0 0 0 0 0 0 1,172 6 105 AUDITOR-CONTROLLER 70 3,375 0 0 496 0 839 1,653 1,038 3,496 7 107 CENTRAL SERVICES 11 84 0 0 154 0 184 406 829 678 8 110 TREAS-TAX COLLECTOR 10 53 0 0 17 0 83 133 220 0 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 91 3,864 0 0 667 0 1,107 2,192 2,341 5,346 Less: Prior Year Allocations 476 0 3,983 4,389 33,555 132 494 4,915 10,648 0 Carry-Forward (385) 0 (3,983) (4,389) (32,888) (132) 613 (2,723) (8,307) 0 Proposed Costs $(293) $3,864 $(3,983) $(4,389) $(32,220) $(132) $1,720 $(531) $(5,966) $5,346 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 9 of 89 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 USE ALLOWANCE $0 $330 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 749 0 0 0 200 0 0 0 0 0 3 101 BOARD & CONSULT 82 0 0 0 20 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 732 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 25,940 292 0 0 1,584 436 497 4,330 117 1,223 7 107 CENTRAL SERVICES 0 100 0 0 198 152 118 0 4,524 317 8 110 TREAS-TAX COLLECTOR 5,612 3 0 0 10 3 43 1,113 30 87 9 119 BUILDINGS & GROUND 0 30,795 0 0 0 0 0 0 0 0 Total Current Allocations 32,384 31,520 0 0 2,745 591 658 5,443 4,671 1,627 Less: Prior Year Allocations 51,176 710 626 297 14,205 1,269 1,125 12,478 9,021 3,269 Carry-Forward (18,792) 30,810 (626) (297) (11,460) (678) (467) (7,035) (4,350) (1,642) Proposed Costs $13,591 $62,331 $(626) $(297) $(8,715) $(87) $192 $(1,593) $321 $(15) ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 10 of 89 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 USE ALLOWANCE $3,517 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 1,776 0 0 0 0 0 0 0 0 0 3 101 BOARD & CONSULT 169 0 0 0 0 0 0 0 0 0 5 103 PERSONNEL 10,548 0 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 27,149 65 1,125 0 51 0 13 0 0 0 7 107 CENTRAL SERVICES 3,742 0 394 0 4 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 2,000 17 7 0 10 0 0 0 0 0 9 119 BUILDINGS & GROUND 1,593 0 0 0 0 0 0 0 0 0 Total Current Allocations 50,492 81 1,525 0 65 0 13 0 0 0 Less: Prior Year Allocations 47,904 1,483 1,680 193 0 215 0 196 21 368 Carry-Forward 2,588 (1,402) (155) (193) 0 (215) 0 (196) (21) (368) Proposed Costs $53,080 $(1,320) $1,370 $(193) $65 $(215) $13 $(196) $(21) $(368) ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 11 of 89 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 USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 50 0 0 0 0 0 0 0 3 101 BOARD & CONSULT 0 0 6 0 0 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 375 121 1,137 0 0 106 317 13 93 140 7 107 CENTRAL SERVICES 116 39 248 0 0 10 72 0 24 18 8 110 TREAS-TAX COLLECTOR 13 3 43 0 0 20 30 0 7 0 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 504 163 1,484 0 0 136 418 13 123 157 Less: Prior Year Allocations 4,239 374 1,827 4,706 422 627 228 0 0 0 Carry-Forward (3,735) (211) (343) (4,706) (422) (491) 190 0 0 0 Proposed Costs $(3,231) $(47) $1,141 $(4,706) $(422) $(354) $609 $13 $123 $157 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 12 of 89 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 USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 0 0 0 3 101 BOARD & CONSULT 0 0 0 0 0 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 394 104 861 0 0 0 0 0 69 55 7 107 CENTRAL SERVICES 95 14 276 0 0 0 0 0 2 10 8 110 TREAS-TAX COLLECTOR 33 17 23 0 0 0 0 0 17 7 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 521 135 1,161 0 0 0 0 0 88 72 Less: Prior Year Allocations 0 0 0 0 0 0 0 0 0 0 Carry-Forward 0 0 0 0 0 0 0 0 0 0 Proposed Costs $521 $135 $1,161 $0 $0 $0 $0 $0 $88 $72 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 13 of 89 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 USE ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $281 $0 $65,216 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 850 0 40,633 3 101 BOARD & CONSULT 0 0 0 0 0 0 0 0 0 2,177 5 103 PERSONNEL 0 0 0 0 0 0 0 0 0 95,445 6 105 AUDITOR-CONTROLLER 470 0 596 49 550 13 78 220 0 323,209 7 107 CENTRAL SERVICES 168 0 0 4 132 0 0 0 0 96,881 8 110 TREAS-TAX COLLECTOR 0 0 153 10 47 0 0 83 0 24,976 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 26,238 0 381,540 Total Current Allocations 638 0 750 63 729 13 78 27,672 0 1,030,076 Less: Prior Year Allocations 0 0 0 0 0 0 0 236 0 1,247,843 Carry-Forward 0 0 0 0 0 0 0 27,436 0 (243,575) Proposed Costs $638 $0 $750 $63 $729 $13 $78 $55,109 $0 $786,501 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 14 of 89 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 4 102 CAO 4,790 0 0 0 4,790 10 128 INSURANCE 47 59 (12) 0 35 11 109 INFORMATION TECHNOLOGY 1,962 4,603 (2,641) 0 (678) 12 104 COUNTY CLERK 30,665 39,417 (8,752) 0 21,913 13 113 COUNTY ASSESSOR 32,580 70,264 (37,684) 0 (5,104) 14 114 RECORDER 12,266 3,130 9,136 0 21,402 15 116 ELECTIONS 604 1,104 (500) 0 105 16 126 CHAMBER OF COMMERCE 830 1,492 (662) 0 168 17 133 RETIREE BENEFITS 6,752 10,734 (3,982) 0 2,771 18 134 SURVEYOR/ENGR 490 596 (106) 0 385 19 138 GRAND JURY 630 1,280 (650) 0 (19) 20 141 COUNTY COUNSEL 6,679 9,478 (2,799) 0 3,879 21 146 DISTRICT ATTORNEY 19,107 24,904 (5,797) 0 13,310 22 147 PUBLIC DEFENDER 687 1,440 (753) 0 (65) 23 292 ANTI DRUG ABUSE 0 2,704 (2,704) 0 (2,704) 24 149 COUNTY SHERIFF 158,313 191,151 (32,838) 0 125,474 25 154 BV MAINTENANCE 1,209 0 0 0 1,209 26 150 JAIL COSTS 555 1,371 (816) 0 (261) 27 294 VICTIM WITNESS 5,022 4,150 872 0 5,894 28 158 PROBATION DEPT 12,394 13,007 (613) 0 11,781 29 163 KIRKLAND FIRE 3,639 2,523 1,116 0 4,756 30 160/164 EMERGENCY SVCS 1,193 1,905 (712) 0 481 31 165 EAST ALPINE FIRE 9,977 15,739 (5,762) 0 4,216 32 166 KIRKWOOD EMS 60 78 (18) 0 42 33 168 BV EMS 1,328 3,071 (1,743) 0 (416) 34 167 BUILDING DEPT 12,881 16,938 (4,057) 0 8,824 35 170 AGRICULTURAL COMMISSION 199 353 (154) 0 44 36 175 CDA 49,654 33,342 16,312 0 65,965 37 176 PLANNING DEPT 13,527 19,538 (6,011) 0 7,515 38 179 LOCAL AGENCY FORMATION 27 39 (12) 0 14 39 182 LOCAL HEALTH DEPT 291 528 (237) 0 53 40 185 SOLID WASTE 600 2,832 (2,232) 0 (1,632) 41 186 WELFARE 100,583 123,548 (22,965) 0 77,619 42 190 ONE STOP PROGRAM 6,657 4,924 1,733 0 8,390 43 191 OFFICE OF EDUCATION 13 0 0 0 13 44 187 SOCIAL SERVICES ASSISTANCE 1,951 2,918 (967) 0 984 45 188 GENERAL RELIEF 0 9 0 46 194 COUNTY LIBRARY 141,745 150,892 (9,147) 0 132,598 47 195/196 CO PARKS 12,966 21,027 (8,061) 0 4,906 48 198 MUSEUM 24,230 27,430 (3,200) 0 21,030 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 15 of 89 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 49 (120) HEALTH DEPT 38,598 63,651 (25,053) 0 13,544 50 (124) ENVIRONMENTAL HLTH 5,969 0 0 0 5,969 51 (121) MENTAL HEALTH 19,198 23,039 (3,841) 0 15,357 52 (122) DRUGS & ALCOHOL 26,501 25,060 1,441 0 27,942 53 (151) TOBACCO 12,097 12,233 (136) 0 11,961 54 (219/220) ROAD DEPT 59,952 88,659 (28,707) 0 31,244 55 214 PARKING/RECORDS MGMT 65 1,622 (1,557) 0 (1,492) 56 (330) FISH & GAME 1,138 1,661 (523) 0 615 57 (276) WATER SHED COORD 0 306 (306) 0 (306) 58 (273) BT EMERGENCY PREP 7,114 5,607 1,507 0 8,620 59 (240) AIRPORT 91 476 (385) 0 (293) 60 280 PAN FLU EPO 3,864 0 0 0 3,864 61 (290) COPS GRANT 0 3,983 (3,983) 0 (3,983) 62 (291) CAL MMET 0 4,389 (4,389) 0 (4,389) 63 (295) LAW ENFORCEMENT AB443 667 33,555 (32,888) 0 (32,220) 64 (310) MPUD 0 132 (132) 0 (132) 65 221 CO ROAD IMPROVEMENT 1,107 494 613 0 1,720 66 (340) CSA #1 2,192 4,915 (2,723) 0 (531) 67 361 OWP 2,341 10,648 (8,307) 0 (5,966) 68 370 TRANSIT 5,346 0 0 0 5,346 69 (400'S) SCHOOLS 32,384 51,176 (18,792) 0 13,591 70 115 COURT SERVICES 31,520 710 30,810 0 62,331 71 215 STATE OES 0 626 (626) 0 (626) 72 293 OHV GRANT FUND 0 297 (297) 0 (297) 73 341 BV PUBLIC SAFTEY 2,745 14,205 (11,460) 0 (8,715) 74 342 BV SW ASSESSMENT 591 1,269 (678) 0 (87) 75 343 BV TRANSFER STATION 658 1,125 (467) 0 192 76 (500) OTHER TRUST &AGENCY 5,443 12,478 (7,035) 0 (1,593) 77 375 STPUD MITIGATION 4,671 9,021 (4,350) 0 321 78 376 YOUTH OFFENDER BLOCK 1,627 3,269 (1,642) 0 (15) 79 377 MENTAL HEALTH SVCS ACT 50,492 47,904 2,588 0 53,080 80 260 CAPITAL OUTLAY 81 1,483 (1,402) 0 (1,320) 81 201 DEBT SERVICE FUND 1,525 1,680 (155) 0 1,370 82 261 HAWKINS PEAK 0 193 (193) 0 (193) 83 262 PER CAPITA GRANT 65 0 0 0 65 84 267 LEVIATHAN PEAK 0 215 (215) 0 (215) 85 268 MHSA-CAP FACILITY 13 0 0 0 13 86 297 FEDERAL ANTI-DRUG 0 196 (196) 0 (196) 87 298 FEDERAL CAL-MMET 0 21 (21) 0 (21) 88 299 DEA GRANTS 0 368 (368) 0 (368) ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 16 of 89 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 89 271 GRANTS CLEARING 504 4,239 (3,735) 0 (3,231) 90 272 SAMSHA GRANT 163 374 (211) 0 (47) 91 274 HPP 1,484 1,827 (343) 0 1,141 92 296 COPS(FEDERAL) 0 4,706 (4,706) 0 (4,706) 93 300 EMPG 0 422 (422) 0 (422) 94 311 ASSESSORS SPEC REV 136 627 (491) 0 (354) 95 312 RECORDERS SPEC REV 418 228 190 0 609 96 315 TAX COLLECTION TRUST 13 0 0 0 13 97 394 SNC PROP 84 GRANT 123 0 0 0 123 98 395 WOODSTOVE REPLACEMENT 157 0 0 0 157 99 397 TITLE III FIRE SAFETY 521 0 0 0 521 100 399 TOBACCO SETTLEMENT 135 0 0 0 135 101 515 AB233 COURT DISTRIBUTION 1,161 0 0 0 1,161 102 516 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 88 0 0 0 88 108 525 CC PERF INCENTIVES FU 72 0 0 0 72 109 595 TRANSPORTATION - LTF 638 0 0 0 638 110 596 STATE TRANSIT ASST.(S 0 0 0 0 0 111 264 FACILITY MASTER PLAN 750 0 0 0 750 112 202 150TH ANNIVERSARY ADH 63 0 0 0 63 113 152 SHERIFF GRANTS 729 0 0 0 729 114 156 INTEROP COMMO CAP MAINT 13 0 0 0 13 115 213 VEHICLE REPLACEMENT 78 0 0 0 78 116 ALL OTHER 27,672 236 27,436 0 55,109 Total 1,030,076 1,247,843 (243,575) 0 786,501 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 17 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 18 of 89 A. Department Costs Dept:1 BUILDING USE ALLOWANCE 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 USE ALLOW P 25,481 0 660 440 4,003 1,500 0 0 18,878 SOCIAL SVCS BLDG P 31,371 0 0 0 0 0 31,371 0 0 PUBLIC HEALTH P 9,950 0 0 0 0 0 0 9,950 0 Subtotal - Services & Supplies 66,802 0 660 440 4,003 1,500 31,371 9,950 18,878 Department Cost Total 66,802 0 660 440 4,003 1,500 31,371 9,950 18,878 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 0 Total Costs After Adjustments 66,802 0 660 440 4,003 1,500 31,371 9,950 18,878 General Admin Distribution 0 0 0 0 0 0 0 0 Grand Total $66,802 $660 $440 $4,003 $1,500 $31,371 $9,950 $18,878 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 19 of 89 B. Incoming Costs - (Default Spread Expense%) Dept:1 BUILDING USE ALLOWANCE No Indirect Costs Page Intentionally Left Blank ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 20 of 89 COURTHOUSE Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 28 158 PROBATION DEPT 518 7.40% $49 $0 $49 $0 $49 70 115 COURT SERVICES 3,500 50.00% 330 0 330 0 330 116 ALL OTHER 2,982 42.60% 281 0 281 0 281 Subtotal 7,000 100.00% 660 0 660 0 660 Direct Bills 0 0 Total $660 $660 Basis Units: SQUARE FOOTAGE Source: AUDITOR ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 21 of 89 LIBRARY Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 46 194 COUNTY LIBRARY 4,200 100.00% $440 $0 $440 $0 $440 Subtotal 4,200 100.00% 440 0 440 0 440 Direct Bills 0 0 Total $440 $440 Basis Units: DIRECT Source: DIRECT ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 22 of 89 ADMIN BUILDING Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,115 15.59% $624 $0 $624 $0 $624 4 102 CAO 204 2.85% 114 0 114 0 114 5 103 PERSONNEL 171 2.39% 96 0 96 0 96 6 105 AUDITOR-CONTROLLER 701 9.80% 392 0 392 0 392 7 107 CENTRAL SERVICES 389 5.44% 218 0 218 0 218 8 110 TREAS-TAX COLLECTOR 458 6.40% 256 0 256 0 256 12 104 COUNTY CLERK 823 11.51% 461 0 461 0 461 13 113 COUNTY ASSESSOR 426 5.96% 238 0 238 0 238 14 114 RECORDER 284 3.97% 159 0 159 0 159 20 141 COUNTY COUNSEL 135 1.89% 76 0 76 0 76 24 149 COUNTY SHERIFF 2,445 34.19% 1,369 0 1,369 0 1,369 Subtotal 7,151 100.00% 4,003 0 4,003 0 4,003 Direct Bills 0 0 Total $4,003 $4,003 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 23 of 89 BV COMM SVCS Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 46 194 COUNTY LIBRARY 533 33.31% $500 $0 $500 $0 $500 49 (120) HEALTH DEPT 533 33.31% 500 0 500 0 500 51 (121) MENTAL HEALTH 107 6.69% 100 0 100 0 100 52 (122) DRUGS & ALCOHOL 427 26.69% 400 0 400 0 400 Subtotal 1,600 100.00% 1,500 0 1,500 0 1,500 Direct Bills 0 0 Total $1,500 $1,500 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 24 of 89 SOCIAL SVCS Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 41 186 WELFARE 4,138 100.00% $31,371 $0 $31,371 $0 $31,371 Subtotal 4,138 100.00% 31,371 0 31,371 0 31,371 Direct Bills 0 0 Total $31,371 $31,371 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 25 of 89 PUB HEALTH Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 (120) HEALTH DEPT 1,378 46.16% $4,593 $0 $4,593 $0 $4,593 50 (124) ENVIRONMENTAL HLTH 100 3.35% 333 0 333 0 333 51 (121) MENTAL HEALTH 151 5.06% 503 0 503 0 503 52 (122) DRUGS & ALCOHOL 301 10.08% 1,003 0 1,003 0 1,003 79 377 MENTAL HEALTH SVCS ACT 1,055 35.34% 3,517 0 3,517 0 3,517 Subtotal 2,985 100.00% 9,950 0 9,950 0 9,950 Direct Bills 0 0 Total $9,950 $9,950 Basis Units: SQUARE FOOTAGE Source: DEPRECIATION ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 26 of 89 CDA Allocations Dept:1 BUILDING USE ALLOWANCE Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 34 167 BUILDING DEPT 328 9.99% $1,886 $0 $1,886 $0 $1,886 36 175 CDA 2,741 83.47% 15,757 0 15,757 0 15,757 37 176 PLANNING DEPT 215 6.55% 1,236 0 1,236 0 1,236 Subtotal 3,284 100.00% 18,878 0 18,878 0 18,878 Direct Bills 0 0 Total $18,878 $18,878 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 27 of 89 Allocation Summary Dept:1 BUILDING USE ALLOWANCE Department COURTHOU SE LIBRARY ADMIN BUILDING BV COMM SVCS SOCIAL SVCS PUB HEALTH CDA Total 3 101 BOARD & CONSULT $0 $0 $624 $0 $0 $0 $0 $624 4 102 CAO 0 0 114 0 0 0 0 114 5 103 PERSONNEL 0 0 96 0 0 0 0 96 6 105 AUDITOR-CONTROLLER 0 0 392 0 0 0 0 392 7 107 CENTRAL SERVICES 0 0 218 0 0 0 0 218 8 110 TREAS-TAX COLLECTOR 0 0 256 0 0 0 0 256 12 104 COUNTY CLERK 0 0 461 0 0 0 0 461 13 113 COUNTY ASSESSOR 0 0 238 0 0 0 0 238 14 114 RECORDER 0 0 159 0 0 0 0 159 20 141 COUNTY COUNSEL 0 0 76 0 0 0 0 76 24 149 COUNTY SHERIFF 0 0 1,369 0 0 0 0 1,369 28 158 PROBATION DEPT 49 0 0 0 0 0 0 49 34 167 BUILDING DEPT 0 0 0 0 0 0 1,886 1,886 36 175 CDA 0 0 0 0 0 0 15,757 15,757 37 176 PLANNING DEPT 0 0 0 0 0 0 1,236 1,236 41 186 WELFARE 0 0 0 0 31,371 0 0 31,371 46 194 COUNTY LIBRARY 0 440 0 500 0 0 0 940 49 (120) HEALTH DEPT 0 0 0 500 0 4,593 0 5,093 50 (124) ENVIRONMENTAL HLTH 0 0 0 0 0 333 0 333 51 (121) MENTAL HEALTH 0 0 0 100 0 503 0 604 52 (122) DRUGS & ALCOHOL 0 0 0 400 0 1,003 0 1,404 70 115 COURT SERVICES 330 0 0 0 0 0 0 330 79 377 MENTAL HEALTH SVCS ACT 0 0 0 0 0 3,517 0 3,517 116 ALL OTHER 281 0 0 0 0 0 0 281 Total $660 $440 $4,003 $1,500 $31,371 $9,950 $18,878 $66,802 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 28 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 29 of 89 A. Department Costs Dept:2 132 RISK MANAGEMENT Description Amount General Admin SAFETY & WELLNESS INSURANCE Unallocated Personnel Costs Salaries S1 26,799 0 13,400 13,400 0 Salary % Split .00% 50.00% 50.00% .00% Benefits S 12,333 0 6,167 6,167 0 Subtotal - Personnel Costs 39,132 0 19,566 19,566 0 Services & Supplies Cost Services & Supplies S 4,212 0 2,106 2,106 0 Adjustment fr Trindel D 65,728 0 0 0 0 Subtotal - Services & Supplies 69,940 0 2,106 2,106 0 Department Cost Total 109,072 0 21,672 21,672 0 Adjustments to Cost Adjustment fr Trindel D (65,728) 0 0 0 0 Subtotal - Adjustments (65,728) 0 0 0 0 Total Costs After Adjustments 43,344 0 21,672 21,672 0 General Admin Distribution 0 0 0 0 Grand Total $43,344 $21,672 $21,672 $0 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 30 of 89 B. Incoming Costs - (Default Spread Salary%) Dept:2 132 RISK MANAGEMENT Department First Incoming Second Incoming SAFETY & WELLNESS INSURANCE Unallocated 2 SAFETY & WELLNESS $0 $183 $92 $92 $0 2 INSURANCE 0 13 6 6 0 Subtotal - 132 RISK MANAGEMENT 0 196 98 98 0 3 PERSONNEL SVCS 0 19 10 10 0 Subtotal - 101 BOARD & CONSULT 0 19 10 10 0 5 PERSONNEL SVCS 0 445 223 223 0 Subtotal - 103 PERSONNEL 0 445 223 223 0 6 ACCTS PAYABLE 0 339 169 169 0 6 PAYROLL SVCS 0 957 479 479 0 6 ACCOUNTING SVCS 0 380 190 190 0 Subtotal - 105 AUDITOR-CONTROLLE 0 1,676 838 838 0 7 AUDIT/COST PLAN 0 145 72 72 0 Subtotal - 107 CENTRAL SERVICES 0 145 72 72 0 8 WARRANT PROCESS 0 92 46 46 0 Subtotal - 110 TREAS-TAX COLLECTO 0 92 46 46 0 Total Incoming 0 2,573 1,286 1,286 0 C. Total Allocated $45,917 $22,958 $22,958 $0 50.00% 50.00% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 31 of 89 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 27 0.85% $183 $0 $183 $0 $183 3 101 BOARD & CONSULT 148 4.64% 1,006 0 1,006 60 1,066 5 103 PERSONNEL 27 0.85% 183 0 183 11 194 6 105 AUDITOR-CONTROLLER 95 2.98% 646 0 646 39 684 8 110 TREAS-TAX COLLECTOR 70 2.20% 476 0 476 28 504 9 119 BUILDINGS & GROUND 63 1.98% 428 0 428 26 454 12 104 COUNTY CLERK 53 1.66% 360 0 360 22 382 13 113 COUNTY ASSESSOR 84 2.63% 571 0 571 34 605 14 114 RECORDER 38 1.19% 258 0 258 15 274 21 146 DISTRICT ATTORNEY 74 2.32% 503 0 503 30 533 24 149 COUNTY SHERIFF 374 11.73% 2,542 0 2,542 152 2,694 27 294 VICTIM WITNESS 50 1.57% 340 0 340 20 360 28 158 PROBATION DEPT 38 1.19% 258 0 258 15 274 31 165 EAST ALPINE FIRE 24 0.75% 163 0 163 10 173 33 168 BV EMS 24 0.75% 163 0 163 10 173 34 167 BUILDING DEPT 74 2.32% 503 0 503 30 533 36 175 CDA 93 2.92% 632 0 632 38 670 37 176 PLANNING DEPT 145 4.55% 985 0 985 59 1,044 41 186 WELFARE 230 7.21% 1,563 0 1,563 94 1,657 42 190 ONE STOP PROGRAM 23 0.72% 156 0 156 9 166 46 194 COUNTY LIBRARY 128 4.01% 870 0 870 52 922 48 198 MUSEUM 48 1.51% 326 0 326 20 346 49 (120) HEALTH DEPT 180 5.64% 1,223 0 1,223 73 1,296 51 (121) MENTAL HEALTH 124 3.89% 843 0 843 50 893 52 (122) DRUGS & ALCOHOL 162 5.08% 1,101 0 1,101 66 1,167 53 (151) TOBACCO 92 2.88% 625 0 625 37 663 54 (219/220) ROAD DEPT 147 4.61% 999 0 999 60 1,059 58 (273) BT EMERGENCY PREP 58 1.82% 394 0 394 24 418 67 361 OWP 28 0.88% 190 0 190 11 202 69 (400'S) SCHOOLS 104 3.26% 707 0 707 42 749 73 341 BV PUBLIC SAFTEY 25 0.78% 170 0 170 10 180 79 377 MENTAL HEALTH SVCS ACT 214 6.71% 1,454 0 1,454 87 1,541 91 274 HPP 7 0.22% 48 0 48 3 50 116 ALL OTHER 118 3.70% 802 0 802 48 850 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 32 of 89 SAFETY & WELLNESS Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 3,189 100.00% 21,672 0 21,672 1,286 22,958 Direct Bills 0 0 Total $21,672 $22,958 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 33 of 89 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 169 0.06% $13 $0 $13 $0 $13 3 101 BOARD & CONSULT 7,447 2.57% 557 0 557 33 590 5 103 PERSONNEL 174 0.06% 13 0 13 1 14 6 105 AUDITOR-CONTROLLER 1,789 0.62% 134 0 134 8 142 8 110 TREAS-TAX COLLECTOR 5,592 1.93% 418 0 418 25 443 9 119 BUILDINGS & GROUND 12,573 4.34% 940 0 940 56 996 12 104 COUNTY CLERK 1,889 0.65% 141 0 141 8 150 13 113 COUNTY ASSESSOR 1,405 0.48% 105 0 105 6 111 14 114 RECORDER 434 0.15% 32 0 32 2 34 19 138 GRAND JURY 6,462 2.23% 483 0 483 29 512 21 146 DISTRICT ATTORNEY 12,982 4.48% 971 0 971 58 1,029 24 149 COUNTY SHERIFF 129,592 44.72% 9,692 0 9,692 576 10,268 27 294 VICTIM WITNESS 230 0.08% 17 0 17 1 18 28 158 PROBATION DEPT 256 0.09% 19 0 19 1 20 29 163 KIRKLAND FIRE 7,666 2.65% 573 0 573 34 607 31 165 EAST ALPINE FIRE 27,265 9.41% 2,039 0 2,039 121 2,160 33 168 BV EMS 256 0.09% 19 0 19 1 20 34 167 BUILDING DEPT 511 0.18% 38 0 38 2 40 36 175 CDA 2,044 0.71% 153 0 153 9 162 37 176 PLANNING DEPT 3,066 1.06% 229 0 229 14 243 41 186 WELFARE 17,919 6.18% 1,340 0 1,340 80 1,420 42 190 ONE STOP PROGRAM 358 0.12% 27 0 27 2 28 46 194 COUNTY LIBRARY 1,563 0.54% 117 0 117 7 124 48 198 MUSEUM 511 0.18% 38 0 38 2 40 49 (120) HEALTH DEPT 3,715 1.28% 278 0 278 17 294 51 (121) MENTAL HEALTH 562 0.19% 42 0 42 2 45 52 (122) DRUGS & ALCOHOL 613 0.21% 46 0 46 3 49 53 (151) TOBACCO 16,032 5.53% 1,199 0 1,199 71 1,270 54 (219/220) ROAD DEPT 23,092 7.97% 1,727 0 1,727 103 1,830 67 361 OWP 383 0.13% 29 0 29 2 30 73 341 BV PUBLIC SAFTEY 256 0.09% 19 0 19 1 20 79 377 MENTAL HEALTH SVCS ACT 2,956 1.02% 221 0 221 13 234 Subtotal 289,762 100.00% 21,672 0 21,672 1,286 22,958 Direct Bills 0 0 Total $21,672 $22,958 Basis Units: WORKERS' COMP CHARGES Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 34 of 89 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total 2 132 RISK MANAGEMENT $183 $13 $0 $196 3 101 BOARD & CONSULT 1,066 590 0 1,656 5 103 PERSONNEL 194 14 0 208 6 105 AUDITOR-CONTROLLER 684 142 0 826 8 110 TREAS-TAX COLLECTOR 504 443 0 947 9 119 BUILDINGS & GROUND 454 996 0 1,450 12 104 COUNTY CLERK 382 150 0 531 13 113 COUNTY ASSESSOR 605 111 0 716 14 114 RECORDER 274 34 0 308 19 138 GRAND JURY 0 512 0 512 21 146 DISTRICT ATTORNEY 533 1,029 0 1,562 24 149 COUNTY SHERIFF 2,694 10,268 0 12,962 27 294 VICTIM WITNESS 360 18 0 378 28 158 PROBATION DEPT 274 20 0 294 29 163 KIRKLAND FIRE 0 607 0 607 31 165 EAST ALPINE FIRE 173 2,160 0 2,333 33 168 BV EMS 173 20 0 193 34 167 BUILDING DEPT 533 40 0 573 36 175 CDA 670 162 0 832 37 176 PLANNING DEPT 1,044 243 0 1,287 41 186 WELFARE 1,657 1,420 0 3,076 42 190 ONE STOP PROGRAM 166 28 0 194 46 194 COUNTY LIBRARY 922 124 0 1,046 48 198 MUSEUM 346 40 0 386 49 (120) HEALTH DEPT 1,296 294 0 1,591 51 (121) MENTAL HEALTH 893 45 0 938 52 (122) DRUGS & ALCOHOL 1,167 49 0 1,215 53 (151) TOBACCO 663 1,270 0 1,933 54 (219/220) ROAD DEPT 1,059 1,830 0 2,888 58 (273) BT EMERGENCY PREP 418 0 0 418 67 361 OWP 202 30 0 232 69 (400'S) SCHOOLS 749 0 0 749 73 341 BV PUBLIC SAFTEY 180 20 0 200 79 377 MENTAL HEALTH SVCS ACT 1,541 234 0 1,776 91 274 HPP 50 0 0 50 116 ALL OTHER 850 0 0 850 Total $22,958 $22,958 $0 $45,917 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 35 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 36 of 89 A. Department Costs Dept:3 101 BOARD & CONSULT Description Amount General Admin PERSONNE L SVCS BUDGET PURCHASIN G UNALLOWE D Personnel Costs Salaries S1 239,179 0 702 0 0 238,477 Salary % Split .00% .29% .00% .00% 99.71% Benefits P 102,139 0 1,361 0 0 100,778 Subtotal - Personnel Costs 341,318 0 2,063 0 0 339,255 Services & Supplies Cost SERVICES & SUPPLIES S 64,322 0 189 0 0 64,133 MEMBERSHIPS P 14,465 0 0 0 0 14,465 Subtotal - Services & Supplies 78,787 0 189 0 0 78,598 Department Cost Total 420,105 0 2,252 0 0 417,853 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments 420,105 0 2,252 0 0 417,853 General Admin Distribution 0 0 0 0 0 Grand Total $420,105 $2,252 $0 $0 $417,853 not allocated not allocated not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 37 of 89 B. Incoming Costs - (Default Spread Expense%) Dept:3 101 BOARD & CONSULT Department First Incoming Second Incoming PERSONNE L SVCS BUDGET PURCHASIN G UNALLOWE D 1 ADMIN BUILDING $624 $0 $3 $0 $0 $621 Subtotal - BUILDING USE ALLOWANC 624 0 3 0 0 621 2 SAFETY & WELLNESS 1,006 60 6 0 0 1,060 2 INSURANCE 557 33 3 0 0 587 Subtotal - 132 RISK MANAGEMENT 1,563 93 9 0 0 1,647 3 PERSONNEL SVCS 0 105 1 0 0 104 Subtotal - 101 BOARD & CONSULT 0 105 1 0 0 104 5 PERSONNEL SVCS 0 7,189 39 0 0 7,150 Subtotal - 103 PERSONNEL 0 7,189 39 0 0 7,150 6 ACCTS PAYABLE 0 759 4 0 0 755 6 PAYROLL SVCS 0 5,246 28 0 0 5,218 6 ACCOUNTING SVCS 0 3,648 20 0 0 3,628 Subtotal - 105 AUDITOR-CONTROLLE 0 9,653 52 0 0 9,601 7 COMMO 0 1,121 6 0 0 1,115 7 POSTAGE/COPIES 0 (18) 0 0 (18) 7 AUDIT/COST PLAN 0 1,389 7 0 0 1,382 Subtotal - 107 CENTRAL SERVICES 0 2,491 13 0 0 2,478 8 WARRANT PROCESS 0 206 1 0 0 204 Subtotal - 110 TREAS-TAX COLLECTO 0 206 1 0 0 204 9 ADMIN BLDG 0 19,697 106 0 0 19,592 9 JANITORIAL SVCS 0 1,684 9 0 0 1,675 9 B&G SERVICES 0 3,434 18 0 0 3,416 Subtotal - 119 BUILDINGS & GROUND 0 24,815 133 0 0 24,682 Total Incoming 2,187 44,552 251 0 0 46,488 C. Total Allocated $466,844 $2,502 $0 $0 $464,341 0.54% 99.46% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 38 of 89 PERSONNEL SVCS Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 27 0.85% $19 $0 $19 $0 $19 3 101 BOARD & CONSULT 148 4.64% 105 0 105 0 105 5 103 PERSONNEL 27 0.85% 19 0 19 2 21 6 105 AUDITOR-CONTROLLER 95 2.98% 67 0 67 8 75 8 110 TREAS-TAX COLLECTOR 70 2.20% 50 0 50 6 55 9 119 BUILDINGS & GROUND 63 1.98% 45 0 45 5 50 12 104 COUNTY CLERK 53 1.66% 38 0 38 4 42 13 113 COUNTY ASSESSOR 84 2.63% 60 0 60 7 66 14 114 RECORDER 38 1.19% 27 0 27 3 30 21 146 DISTRICT ATTORNEY 74 2.32% 53 0 53 6 58 24 149 COUNTY SHERIFF 374 11.73% 265 0 265 30 295 25 154 BV MAINTENANCE 11 0.34% 8 0 8 1 9 27 294 VICTIM WITNESS 50 1.57% 35 0 35 4 39 28 158 PROBATION DEPT 38 1.19% 27 0 27 3 30 31 165 EAST ALPINE FIRE 24 0.75% 17 0 17 2 19 33 168 BV EMS 24 0.75% 17 0 17 2 19 34 167 BUILDING DEPT 74 2.32% 53 0 53 6 58 36 175 CDA 93 2.92% 66 0 66 7 73 37 176 PLANNING DEPT 145 4.55% 103 0 103 11 114 41 186 WELFARE 230 7.21% 163 0 163 18 181 42 190 ONE STOP PROGRAM 23 0.72% 16 0 16 2 18 46 194 COUNTY LIBRARY 128 4.01% 91 0 91 10 101 48 198 MUSEUM 48 1.51% 34 0 34 4 38 49 (120) HEALTH DEPT 180 5.64% 128 0 128 14 142 50 (124) ENVIRONMENTAL HLTH 33 1.03% 23 0 23 3 26 51 (121) MENTAL HEALTH 124 3.89% 88 0 88 10 98 52 (122) DRUGS & ALCOHOL 162 5.08% 115 0 115 13 128 53 (151) TOBACCO 92 2.88% 65 0 65 7 73 54 (219/220) ROAD DEPT 147 4.61% 104 0 104 12 116 58 (273) BT EMERGENCY PREP 58 1.82% 41 0 41 5 46 60 280 PAN FLU EPO 74 2.32% 53 0 53 6 58 67 361 OWP 28 0.88% 20 0 20 2 22 69 (400'S) SCHOOLS 104 3.26% 74 0 74 8 82 73 341 BV PUBLIC SAFTEY 25 0.78% 18 0 18 2 20 79 377 MENTAL HEALTH SVCS ACT 214 6.71% 152 0 152 17 169 91 274 HPP 7 0.22% 5 0 5 1 6 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 39 of 89 PERSONNEL SVCS Allocations Dept:3 101 BOARD & CONSULT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 3,189 100.00% 2,264 0 2,264 239 2,502 Direct Bills 0 0 Total $2,264 $2,502 Basis Units: PAYROLL WARRANTS Source: AUDITOR'S ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 40 of 89 Allocation Summary Dept:3 101 BOARD & CONSULT Department PERSONNE L SVCS BUDGET PURCHASIN G UNALLOWE D Total 2 132 RISK MANAGEMENT $19 $0 $0 $0 $19 3 101 BOARD & CONSULT 105 0 0 0 105 5 103 PERSONNEL 21 0 0 0 21 6 105 AUDITOR-CONTROLLER 75 0 0 0 75 8 110 TREAS-TAX COLLECTOR 55 0 0 0 55 9 119 BUILDINGS & GROUND 50 0 0 0 50 12 104 COUNTY CLERK 42 0 0 0 42 13 113 COUNTY ASSESSOR 66 0 0 0 66 14 114 RECORDER 30 0 0 0 30 21 146 DISTRICT ATTORNEY 58 0 0 0 58 24 149 COUNTY SHERIFF 295 0 0 0 295 25 154 BV MAINTENANCE 9 0 0 0 9 27 294 VICTIM WITNESS 39 0 0 0 39 28 158 PROBATION DEPT 30 0 0 0 30 31 165 EAST ALPINE FIRE 19 0 0 0 19 33 168 BV EMS 19 0 0 0 19 34 167 BUILDING DEPT 58 0 0 0 58 36 175 CDA 73 0 0 0 73 37 176 PLANNING DEPT 114 0 0 0 114 41 186 WELFARE 181 0 0 0 181 42 190 ONE STOP PROGRAM 18 0 0 0 18 46 194 COUNTY LIBRARY 101 0 0 0 101 48 198 MUSEUM 38 0 0 0 38 49 (120) HEALTH DEPT 142 0 0 0 142 50 (124) ENVIRONMENTAL HLTH 26 0 0 0 26 51 (121) MENTAL HEALTH 98 0 0 0 98 52 (122) DRUGS & ALCOHOL 128 0 0 0 128 53 (151) TOBACCO 73 0 0 0 73 54 (219/220) ROAD DEPT 116 0 0 0 116 58 (273) BT EMERGENCY PREP 46 0 0 0 46 60 280 PAN FLU EPO 58 0 0 0 58 67 361 OWP 22 0 0 0 22 69 (400'S) SCHOOLS 82 0 0 0 82 73 341 BV PUBLIC SAFTEY 20 0 0 0 20 79 377 MENTAL HEALTH SVCS ACT 169 0 0 0 169 91 274 HPP 6 0 0 0 6 Total $2,502 $0 $0 $0 $2,502 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 41 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 42 of 89 A. Department Costs Dept:5 103 PERSONNEL Description Amount General Admin PERSONNE L SVCS Personnel Costs Salaries S1 27,546 0 27,546 Salary % Split .00% 100.00% Benefits S 12,268 0 12,268 Subtotal - Personnel Costs 39,814 0 39,814 Services & Supplies Cost SERVICES & SUPPLIES S 65,817 0 65,817 Subtotal - Services & Supplies 65,817 0 65,817 Department Cost Total 105,631 0 105,631 Adjustments to Cost Subtotal - Adjustments 0 0 0 Total Costs After Adjustments 105,631 0 105,631 General Admin Distribution 0 0 Grand Total $105,631 $105,631 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 43 of 89 B. Incoming Costs - (Default Spread Salary%) Dept:5 103 PERSONNEL Department First Incoming Second Incoming PERSONNE L SVCS 1 ADMIN BUILDING $96 $0 $96 Subtotal - BUILDING USE ALLOWANC 96 0 96 2 SAFETY & WELLNESS 183 11 194 2 INSURANCE 13 1 14 Subtotal - 132 RISK MANAGEMENT 197 12 208 3 PERSONNEL SVCS 19 2 21 Subtotal - 101 BOARD & CONSULT 19 2 21 5 PERSONNEL SVCS 0 459 459 Subtotal - 103 PERSONNEL 0 459 459 6 ACCTS PAYABLE 0 736 736 6 PAYROLL SVCS 0 957 957 6 ACCOUNTING SVCS 0 927 927 Subtotal - 105 AUDITOR-CONTROLLE 0 2,620 2,620 7 COMMO 0 1,121 1,121 7 POSTAGE/COPIES 0 (135) (135) 7 AUDIT/COST PLAN 0 353 353 Subtotal - 107 CENTRAL SERVICES 0 1,339 1,339 8 WARRANT PROCESS 0 199 199 Subtotal - 110 TREAS-TAX COLLECTO 0 199 199 9 ADMIN BLDG 0 3,021 3,021 9 JANITORIAL SVCS 0 258 258 9 B&G SERVICES 0 527 527 Subtotal - 119 BUILDINGS & GROUND 0 3,806 3,806 Total Incoming 311 8,436 8,747 C. Total Allocated $114,378 $114,378 100.00% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 44 of 89 PERSONNEL SVCS Allocations Dept:5 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 0.33 0.42% $445 $0 $445 $0 $445 3 101 BOARD & CONSULT 5.33 6.79% 7,189 0 7,189 0 7,189 5 103 PERSONNEL 0.34 0.43% 459 0 459 0 459 6 105 AUDITOR-CONTROLLER 3.50 4.46% 4,721 0 4,721 407 5,127 8 110 TREAS-TAX COLLECTOR 1.90 2.42% 2,563 0 2,563 221 2,783 9 119 BUILDINGS & GROUND 2.00 2.55% 2,697 0 2,697 233 2,930 12 104 COUNTY CLERK 2.00 2.55% 2,697 0 2,697 233 2,930 13 113 COUNTY ASSESSOR 2.75 3.50% 3,709 0 3,709 320 4,029 14 114 RECORDER 0.85 1.08% 1,146 0 1,146 99 1,245 21 146 DISTRICT ATTORNEY 2.60 3.31% 3,507 0 3,507 302 3,809 24 149 COUNTY SHERIFF 15.00 19.10% 20,231 0 20,231 1,744 21,975 27 294 VICTIM WITNESS 0.40 0.51% 539 0 539 47 586 28 158 PROBATION DEPT 1.48 1.88% 1,996 0 1,996 172 2,168 31 165 EAST ALPINE FIRE 0.48 0.61% 647 0 647 56 703 34 167 BUILDING DEPT 1.00 1.27% 1,349 0 1,349 116 1,465 36 175 CDA 4.00 5.09% 5,395 0 5,395 465 5,860 37 176 PLANNING DEPT 1.00 1.27% 1,349 0 1,349 116 1,465 41 186 WELFARE 7.36 9.37% 9,927 0 9,927 856 10,782 42 190 ONE STOP PROGRAM 0.70 0.89% 944 0 944 81 1,025 46 194 COUNTY LIBRARY 2.58 3.28% 3,480 0 3,480 300 3,780 48 198 MUSEUM 0.71 0.90% 958 0 958 83 1,040 49 (120) HEALTH DEPT 2.71 3.45% 3,655 0 3,655 315 3,970 50 (124) ENVIRONMENTAL HLTH 0.20 0.25% 270 0 270 23 293 51 (121) MENTAL HEALTH 1.00 1.27% 1,349 0 1,349 116 1,465 52 (122) DRUGS & ALCOHOL 1.30 1.65% 1,753 0 1,753 151 1,904 53 (151) TOBACCO 1.16 1.48% 1,565 0 1,565 135 1,699 54 (219/220) ROAD DEPT 7.00 8.91% 9,441 0 9,441 814 10,255 58 (273) BT EMERGENCY PREP 0.17 0.22% 229 0 229 20 249 60 280 PAN FLU EPO 0.20 0.25% 270 0 270 23 293 68 370 TRANSIT 0.80 1.02% 1,079 0 1,079 93 1,172 73 341 BV PUBLIC SAFTEY 0.50 0.64% 674 0 674 58 732 79 377 MENTAL HEALTH SVCS ACT 7.20 9.17% 9,711 0 9,711 837 10,548 Subtotal 78.55 100.00% 105,942 0 105,942 8,436 114,378 Direct Bills 0 0 Total $105,942 $114,378 Basis Units: NUMBER OF FTE Source: POSITION ALLOCATION LIST ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 45 of 89 Allocation Summary Dept:5 103 PERSONNEL Department PERSONNE L SVCS Total 2 132 RISK MANAGEMENT $445 $445 3 101 BOARD & CONSULT 7,189 7,189 5 103 PERSONNEL 459 459 6 105 AUDITOR-CONTROLLER 5,127 5,127 8 110 TREAS-TAX COLLECTOR 2,783 2,783 9 119 BUILDINGS & GROUND 2,930 2,930 12 104 COUNTY CLERK 2,930 2,930 13 113 COUNTY ASSESSOR 4,029 4,029 14 114 RECORDER 1,245 1,245 21 146 DISTRICT ATTORNEY 3,809 3,809 24 149 COUNTY SHERIFF 21,975 21,975 27 294 VICTIM WITNESS 586 586 28 158 PROBATION DEPT 2,168 2,168 31 165 EAST ALPINE FIRE 703 703 34 167 BUILDING DEPT 1,465 1,465 36 175 CDA 5,860 5,860 37 176 PLANNING DEPT 1,465 1,465 41 186 WELFARE 10,782 10,782 42 190 ONE STOP PROGRAM 1,025 1,025 46 194 COUNTY LIBRARY 3,780 3,780 48 198 MUSEUM 1,040 1,040 49 (120) HEALTH DEPT 3,970 3,970 50 (124) ENVIRONMENTAL HLTH 293 293 51 (121) MENTAL HEALTH 1,465 1,465 52 (122) DRUGS & ALCOHOL 1,904 1,904 53 (151) TOBACCO 1,699 1,699 54 (219/220) ROAD DEPT 10,255 10,255 58 (273) BT EMERGENCY PREP 249 249 60 280 PAN FLU EPO 293 293 68 370 TRANSIT 1,172 1,172 73 341 BV PUBLIC SAFTEY 732 732 79 377 MENTAL HEALTH SVCS ACT 10,548 10,548 Total $114,378 $114,378 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 46 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 47 of 89 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 245,060 31,539 58,324 68,445 72,709 14,042 Salary % Split 12.87% 23.80% 27.93% 29.67% 5.73% Benefits S 95,255 12,259 22,671 26,605 28,262 5,458 Subtotal - Personnel Costs 340,315 43,799 80,995 95,050 100,971 19,500 Services & Supplies Cost SERVICES & SUPPLIES S 6,353 818 1,512 1,774 1,885 364 Subtotal - Services & Supplies 6,353 818 1,512 1,774 1,885 364 Department Cost Total 346,668 44,616 82,507 96,824 102,856 19,864 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments 346,668 44,616 82,507 96,824 102,856 19,864 General Admin Distribution (44,616) 12,187 14,302 15,193 2,934 Grand Total $346,668 $94,694 $111,126 $118,049 $22,798 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 48 of 89 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 $392 $0 $107 $126 $134 $26 Subtotal - BUILDING USE ALLOWANC 392 0 107 126 134 26 2 SAFETY & WELLNESS 646 39 187 219 233 45 2 INSURANCE 134 8 39 45 48 9 Subtotal - 132 RISK MANAGEMENT 779 47 226 265 281 54 3 PERSONNEL SVCS 67 8 20 24 26 5 Subtotal - 101 BOARD & CONSULT 67 8 20 24 26 5 5 PERSONNEL SVCS 4,721 407 1,401 1,644 1,746 337 Subtotal - 103 PERSONNEL 4,721 407 1,401 1,644 1,746 337 6 ACCTS PAYABLE 0 374 102 120 127 25 6 PAYROLL SVCS 0 3,367 920 1,079 1,147 221 6 ACCOUNTING SVCS 0 3,042 831 975 1,036 200 Subtotal - 105 AUDITOR-CONTROLLE 0 6,783 1,853 2,174 2,310 446 7 COMMO 0 1,681 459 539 572 111 7 AUDIT/COST PLAN 0 1,158 316 371 394 76 7 EDP 0 12,156 3,320 3,897 4,139 799 Subtotal - 107 CENTRAL SERVICES 0 14,995 4,096 4,807 5,106 986 8 WARRANT PROCESS 0 101 28 32 34 7 Subtotal - 110 TREAS-TAX COLLECTO 0 101 28 32 34 7 9 ADMIN BLDG 0 12,384 3,383 3,970 4,217 814 9 JANITORIAL SVCS 0 1,058 289 339 360 70 9 B&G SERVICES 0 2,159 590 692 735 142 Subtotal - 119 BUILDINGS & GROUND 0 15,601 4,262 5,001 5,313 1,026 Total Incoming 5,960 37,941 11,992 14,073 14,949 2,887 C. Total Allocated $390,569 $106,686 $125,199 $132,999 $25,685 27.32% 32.06% 34.05% 6.58% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 49 of 89 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 29 0.35% $339 $0 $339 $0 $339 3 101 BOARD & CONSULT 65 0.79% 759 0 759 0 759 5 103 PERSONNEL 63 0.76% 736 0 736 0 736 6 105 AUDITOR-CONTROLLER 32 0.39% 374 0 374 0 374 7 107 CENTRAL SERVICES 150 1.82% 1,752 0 1,752 193 1,944 8 110 TREAS-TAX COLLECTOR 44 0.53% 514 0 514 57 570 9 119 BUILDINGS & GROUND 371 4.50% 4,332 0 4,332 477 4,809 10 128 INSURANCE 2 0.02% 23 0 23 3 26 11 109 INFORMATION TECHNOLOGY 23 0.28% 269 0 269 30 298 12 104 COUNTY CLERK 64 0.78% 747 0 747 82 830 13 113 COUNTY ASSESSOR 41 0.50% 479 0 479 53 531 14 114 RECORDER 48 0.58% 560 0 560 62 622 15 116 ELECTIONS 35 0.42% 409 0 409 45 454 16 126 CHAMBER OF COMMERCE 2 0.02% 23 0 23 3 26 17 133 RETIREE BENEFITS 121 1.47% 1,413 0 1,413 156 1,568 18 134 SURVEYOR/ENGR 11 0.13% 128 0 128 14 143 19 138 GRAND JURY 2 0.02% 23 0 23 3 26 20 141 COUNTY COUNSEL 31 0.38% 362 0 362 40 402 21 146 DISTRICT ATTORNEY 140 1.70% 1,635 0 1,635 180 1,815 22 147 PUBLIC DEFENDER 12 0.15% 140 0 140 15 156 24 149 COUNTY SHERIFF 344 4.17% 4,017 0 4,017 442 4,459 25 154 BV MAINTENANCE 18 0.22% 210 0 210 23 233 26 150 JAIL COSTS 4 0.05% 47 0 47 5 52 27 294 VICTIM WITNESS 94 1.14% 1,098 0 1,098 121 1,218 28 158 PROBATION DEPT 57 0.69% 666 0 666 73 739 29 163 KIRKLAND FIRE 41 0.50% 479 0 479 53 531 30 160/164 EMERGENCY SVCS 11 0.13% 128 0 128 14 143 31 165 EAST ALPINE FIRE 193 2.34% 2,254 0 2,254 248 2,502 32 166 KIRKWOOD EMS 2 0.02% 23 0 23 3 26 33 168 BV EMS 5 0.06% 58 0 58 6 65 34 167 BUILDING DEPT 63 0.76% 736 0 736 81 817 35 170 AGRICULTURAL COMMISSION 1 0.01% 12 0 12 1 13 36 175 CDA 150 1.82% 1,752 0 1,752 193 1,944 37 176 PLANNING DEPT 22 0.27% 257 0 257 28 285 38 179 LOCAL AGENCY FORMATION 1 0.01% 12 0 12 1 13 40 185 SOLID WASTE 28 0.34% 327 0 327 36 363 41 186 WELFARE 434 5.26% 5,068 0 5,068 558 5,626 42 190 ONE STOP PROGRAM 194 2.35% 2,265 0 2,265 249 2,515 43 191 OFFICE OF EDUCATION 1 0.01% 12 0 12 1 13 44 187 SOCIAL SERVICES ASSISTANCE 63 0.76% 736 0 736 81 817 46 194 COUNTY LIBRARY 125 1.52% 1,460 0 1,460 161 1,620 48 198 MUSEUM 27 0.33% 315 0 315 35 350 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 50 of 89 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 (120) HEALTH DEPT 236 2.86% $2,756 $0 $2,756 $303 $3,059 50 (124) ENVIRONMENTAL HLTH 153 1.85% 1,787 0 1,787 197 1,983 51 (121) MENTAL HEALTH 429 5.20% 5,009 0 5,009 552 5,561 52 (122) DRUGS & ALCOHOL 439 5.32% 5,126 0 5,126 564 5,691 53 (151) TOBACCO 142 1.72% 1,658 0 1,658 183 1,841 54 (219/220) ROAD DEPT 469 5.69% 5,476 0 5,476 603 6,079 55 214 PARKING/RECORDS MGMT 4 0.05% 47 0 47 5 52 56 (330) FISH & GAME 16 0.19% 187 0 187 21 207 58 (273) BT EMERGENCY PREP 202 2.45% 2,359 0 2,359 260 2,618 59 (240) AIRPORT 3 0.04% 35 0 35 4 39 60 280 PAN FLU EPO 16 0.19% 187 0 187 21 207 63 (295) LAW ENFORCEMENT AB443 5 0.06% 58 0 58 6 65 65 221 CO ROAD IMPROVEMENT 25 0.30% 292 0 292 32 324 66 (340) CSA #1 40 0.48% 467 0 467 51 519 67 361 OWP 28 0.34% 327 0 327 36 363 68 370 TRANSIT 38 0.46% 444 0 444 49 493 69 (400'S) SCHOOLS 1,683 20.40% 19,652 0 19,652 2,164 21,816 70 115 COURT SERVICES 1 0.01% 12 0 12 1 13 73 341 BV PUBLIC SAFTEY 3 0.04% 35 0 35 4 39 74 342 BV SW ASSESSMENT 1 0.01% 12 0 12 1 13 75 343 BV TRANSFER STATION 13 0.16% 152 0 152 17 169 76 (500) OTHER TRUST &AGENCY 334 4.05% 3,900 0 3,900 429 4,330 77 375 STPUD MITIGATION 9 0.11% 105 0 105 12 117 78 376 YOUTH OFFENDER BLOCK 26 0.32% 304 0 304 33 337 79 377 MENTAL HEALTH SVCS ACT 600 7.27% 7,006 0 7,006 772 7,778 80 260 CAPITAL OUTLAY 5 0.06% 58 0 58 6 65 81 201 DEBT SERVICE FUND 2 0.02% 23 0 23 3 26 83 262 PER CAPITA GRANT 3 0.04% 35 0 35 4 39 85 268 MHSA-CAP FACILITY 1 0.01% 12 0 12 1 13 89 271 GRANTS CLEARING 4 0.05% 47 0 47 5 52 90 272 SAMSHA GRANT 1 0.01% 12 0 12 1 13 91 274 HPP 13 0.16% 152 0 152 17 169 94 311 ASSESSORS SPEC REV 6 0.07% 70 0 70 8 78 95 312 RECORDERS SPEC REV 9 0.11% 105 0 105 12 117 96 315 TAX COLLECTION TRUST 1 0.01% 12 0 12 1 13 97 394 SNC PROP 84 GRANT 2 0.02% 23 0 23 3 26 98 395 WOODSTOVE REPLACEMENT 7 0.08% 82 0 82 9 91 99 397 TITLE III FIRE SAFETY 10 0.12% 117 0 117 13 130 100 399 TOBACCO SETTLEMENT 5 0.06% 58 0 58 6 65 101 515 AB233 COURT DISTRIBUTION 7 0.08% 82 0 82 9 91 107 524 LOCAL REV FUND 2011 P 5 0.06% 58 0 58 6 65 108 525 CC PERF INCENTIVES FU 2 0.02% 23 0 23 3 26 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 51 of 89 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 111 264 FACILITY MASTER PLAN 46 0.56% $537 $0 $537 $59 $596 112 202 150TH ANNIVERSARY ADH 3 0.04% 35 0 35 4 39 113 152 SHERIFF GRANTS 14 0.17% 163 0 163 18 181 114 156 INTEROP COMMO CAP MAINT 1 0.01% 12 0 12 1 13 115 213 VEHICLE REPLACEMENT 6 0.07% 70 0 70 8 78 116 ALL OTHER 17 0.21% 199 0 199 22 220 Subtotal 8,249 100.00% 96,322 0 96,322 10,364 106,686 Direct Bills 0 0 Total $96,322 $106,686 Basis Units: NUMBER OF WARRANTS PROCESSED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 52 of 89 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 27 0.85% $957 $0 $957 $0 $957 3 101 BOARD & CONSULT 148 4.64% 5,246 0 5,246 0 5,246 5 103 PERSONNEL 27 0.85% 957 0 957 0 957 6 105 AUDITOR-CONTROLLER 95 2.98% 3,367 0 3,367 0 3,367 8 110 TREAS-TAX COLLECTOR 70 2.20% 2,481 0 2,481 294 2,776 9 119 BUILDINGS & GROUND 63 1.98% 2,233 0 2,233 265 2,498 12 104 COUNTY CLERK 53 1.66% 1,879 0 1,879 223 2,102 13 113 COUNTY ASSESSOR 84 2.63% 2,977 0 2,977 353 3,331 14 114 RECORDER 38 1.19% 1,347 0 1,347 160 1,507 21 146 DISTRICT ATTORNEY 74 2.32% 2,623 0 2,623 311 2,934 24 149 COUNTY SHERIFF 374 11.73% 13,257 0 13,257 1,573 14,830 25 154 BV MAINTENANCE 11 0.34% 390 0 390 46 436 27 294 VICTIM WITNESS 50 1.57% 1,772 0 1,772 210 1,983 28 158 PROBATION DEPT 38 1.19% 1,347 0 1,347 160 1,507 31 165 EAST ALPINE FIRE 24 0.75% 851 0 851 101 952 33 168 BV EMS 24 0.75% 851 0 851 101 952 34 167 BUILDING DEPT 74 2.32% 2,623 0 2,623 311 2,934 36 175 CDA 93 2.92% 3,296 0 3,296 391 3,688 37 176 PLANNING DEPT 145 4.55% 5,140 0 5,140 610 5,749 41 186 WELFARE 230 7.21% 8,153 0 8,153 967 9,120 42 190 ONE STOP PROGRAM 23 0.72% 815 0 815 97 912 46 194 COUNTY LIBRARY 128 4.01% 4,537 0 4,537 538 5,075 48 198 MUSEUM 48 1.51% 1,701 0 1,701 202 1,903 49 (120) HEALTH DEPT 180 5.64% 6,380 0 6,380 757 7,137 50 (124) ENVIRONMENTAL HLTH 33 1.03% 1,170 0 1,170 139 1,308 51 (121) MENTAL HEALTH 124 3.89% 4,395 0 4,395 521 4,917 52 (122) DRUGS & ALCOHOL 162 5.08% 5,742 0 5,742 681 6,424 53 (151) TOBACCO 92 2.88% 3,261 0 3,261 387 3,648 54 (219/220) ROAD DEPT 147 4.61% 5,211 0 5,211 618 5,829 58 (273) BT EMERGENCY PREP 58 1.82% 2,056 0 2,056 244 2,300 60 280 PAN FLU EPO 74 2.32% 2,623 0 2,623 311 2,934 68 370 TRANSIT 28 0.88% 992 0 992 118 1,110 69 (400'S) SCHOOLS 104 3.26% 3,686 0 3,686 437 4,124 73 341 BV PUBLIC SAFTEY 25 0.78% 886 0 886 105 991 79 377 MENTAL HEALTH SVCS ACT 214 6.71% 7,585 0 7,585 900 8,485 91 274 HPP 7 0.22% 248 0 248 29 278 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 53 of 89 PAYROLL SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 3,189 100.00% 113,037 0 113,037 12,162 125,199 Direct Bills 0 0 Total $113,037 $125,199 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 54 of 89 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 43,344 0.32% $380 $0 $380 $0 $380 3 101 BOARD & CONSULT 415,751 3.04% 3,648 0 3,648 0 3,648 5 103 PERSONNEL 105,631 0.77% 927 0 927 0 927 6 105 AUDITOR-CONTROLLER 346,668 2.53% 3,042 0 3,042 0 3,042 7 107 CENTRAL SERVICES 175,409 1.28% 1,539 0 1,539 177 1,717 8 110 TREAS-TAX COLLECTOR 216,151 1.58% 1,897 0 1,897 219 2,115 9 119 BUILDINGS & GROUND 461,333 3.37% 4,048 0 4,048 467 4,515 10 128 INSURANCE 1,073 0.01% 9 0 9 1 11 11 109 INFORMATION TECHNOLOGY 119,448 0.87% 1,048 0 1,048 121 1,169 12 104 COUNTY CLERK 229,591 1.68% 2,015 0 2,015 232 2,247 13 113 COUNTY ASSESSOR 293,727 2.15% 2,577 0 2,577 297 2,874 14 114 RECORDER 93,623 0.68% 821 0 821 95 916 15 116 ELECTIONS 20,381 0.15% 179 0 179 21 199 16 126 CHAMBER OF COMMERCE 60,000 0.44% 526 0 526 61 587 17 133 RETIREE BENEFITS 359,697 2.63% 3,156 0 3,156 364 3,520 18 134 SURVEYOR/ENGR 23,400 0.17% 205 0 205 24 229 19 138 GRAND JURY 6,462 0.05% 57 0 57 7 63 20 141 COUNTY COUNSEL 181,778 1.33% 1,595 0 1,595 184 1,779 21 146 DISTRICT ATTORNEY 249,612 1.82% 2,190 0 2,190 252 2,443 22 147 PUBLIC DEFENDER 36,998 0.27% 325 0 325 37 362 24 149 COUNTY SHERIFF 2,664,312 19.47% 23,378 0 23,378 2,695 26,073 25 154 BV MAINTENANCE 35,430 0.26% 311 0 311 36 347 26 150 JAIL COSTS 36,848 0.27% 323 0 323 37 361 27 294 VICTIM WITNESS 37,898 0.28% 333 0 333 38 371 28 158 PROBATION DEPT 92,004 0.67% 807 0 807 93 900 29 163 KIRKLAND FIRE 45,235 0.33% 397 0 397 46 443 30 160/164 EMERGENCY SVCS 76,267 0.56% 669 0 669 77 746 31 165 EAST ALPINE FIRE 212,579 1.55% 1,865 0 1,865 215 2,080 32 166 KIRKWOOD EMS 2,072 0.02% 18 0 18 2 20 33 168 BV EMS 6,193 0.05% 54 0 54 6 61 34 167 BUILDING DEPT 169,826 1.24% 1,490 0 1,490 172 1,662 35 170 AGRICULTURAL COMMISSION 13,727 0.10% 120 0 120 14 134 36 175 CDA 428,684 3.13% 3,761 0 3,761 434 4,195 37 176 PLANNING DEPT 131,046 0.96% 1,150 0 1,150 133 1,282 38 179 LOCAL AGENCY FORMATION 769 0.01% 7 0 7 1 8 39 182 LOCAL HEALTH DEPT 21,864 0.16% 192 0 192 22 214 40 185 SOLID WASTE 10,797 0.08% 95 0 95 11 106 41 186 WELFARE 1,082,723 7.91% 9,500 0 9,500 1,095 10,596 42 190 ONE STOP PROGRAM 57,503 0.42% 505 0 505 58 563 44 187 SOCIAL SERVICES ASSISTANCE 69,554 0.51% 610 0 610 70 681 46 194 COUNTY LIBRARY 240,319 1.76% 2,109 0 2,109 243 2,352 48 198 MUSEUM 33,308 0.24% 292 0 292 34 326 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 55 of 89 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 334,705 2.45% $2,937 $0 $2,937 $339 $3,275 50 (124) ENVIRONMENTAL HLTH 102,600 0.75% 900 0 900 104 1,004 51 (121) MENTAL HEALTH 171,631 1.25% 1,506 0 1,506 174 1,680 52 (122) DRUGS & ALCOHOL 325,281 2.38% 2,854 0 2,854 329 3,183 53 (151) TOBACCO 139,128 1.02% 1,221 0 1,221 141 1,362 54 (219/220) ROAD DEPT 1,244,669 9.10% 10,921 0 10,921 1,259 12,180 56 (330) FISH & GAME 66,062 0.48% 580 0 580 67 646 58 (273) BT EMERGENCY PREP 61,634 0.45% 541 0 541 62 603 59 (240) AIRPORT 3,204 0.02% 28 0 28 3 31 60 280 PAN FLU EPO 23,881 0.17% 210 0 210 24 234 63 (295) LAW ENFORCEMENT AB443 44,078 0.32% 387 0 387 45 431 65 221 CO ROAD IMPROVEMENT 52,624 0.38% 462 0 462 53 515 66 (340) CSA #1 115,898 0.85% 1,017 0 1,017 117 1,134 67 361 OWP 68,939 0.50% 605 0 605 70 675 68 370 TRANSIT 193,458 1.41% 1,698 0 1,698 196 1,893 70 115 COURT SERVICES 28,513 0.21% 250 0 250 29 279 73 341 BV PUBLIC SAFTEY 56,595 0.41% 497 0 497 57 554 74 342 BV SW ASSESSMENT 43,240 0.32% 379 0 379 44 423 75 343 BV TRANSFER STATION 33,604 0.25% 295 0 295 34 329 78 376 YOUTH OFFENDER BLOCK 90,555 0.66% 795 0 795 92 886 79 377 MENTAL HEALTH SVCS ACT 1,112,364 8.13% 9,760 0 9,760 1,125 10,886 81 201 DEBT SERVICE FUND 112,296 0.82% 985 0 985 114 1,099 83 262 PER CAPITA GRANT 1,206 0.01% 11 0 11 1 12 89 271 GRANTS CLEARING 33,011 0.24% 290 0 290 33 323 90 272 SAMSHA GRANT 11,066 0.08% 97 0 97 11 108 91 274 HPP 70,619 0.52% 620 0 620 71 691 94 311 ASSESSORS SPEC REV 2,913 0.02% 26 0 26 3 29 95 312 RECORDERS SPEC REV 20,449 0.15% 179 0 179 21 200 97 394 SNC PROP 84 GRANT 6,840 0.05% 60 0 60 7 67 98 395 WOODSTOVE REPLACEMENT 5,018 0.04% 44 0 44 5 49 99 397 TITLE III FIRE SAFETY 26,976 0.20% 237 0 237 27 264 100 399 TOBACCO SETTLEMENT 4,000 0.03% 35 0 35 4 39 101 515 AB233 COURT DISTRIBUTION 78,740 0.58% 691 0 691 80 771 107 524 LOCAL REV FUND 2011 P 457 0.00% 4 0 4 0 4 108 525 CC PERF INCENTIVES FU 2,940 0.02% 26 0 26 3 29 109 595 TRANSPORTATION - LTF 48,000 0.35% 421 0 421 49 470 112 202 150TH ANNIVERSARY ADH 1,029 0.01% 9 0 9 1 10 113 152 SHERIFF GRANTS 37,686 0.28% 331 0 331 38 369 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 56 of 89 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 13,684,944 100.00% 120,079 0 120,079 12,920 132,999 Direct Bills 0 0 Total $120,079 $132,999 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 57 of 89 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 2 132 RISK MANAGEMENT $339 $957 $380 $0 $1,676 3 101 BOARD & CONSULT 759 5,246 3,648 0 9,653 5 103 PERSONNEL 736 957 927 0 2,620 6 105 AUDITOR-CONTROLLER 374 3,367 3,042 0 6,783 7 107 CENTRAL SERVICES 1,944 0 1,717 0 3,661 8 110 TREAS-TAX COLLECTOR 570 2,776 2,115 0 5,461 9 119 BUILDINGS & GROUND 4,809 2,498 4,515 0 11,822 10 128 INSURANCE 26 0 11 0 36 11 109 INFORMATION TECHNOLOGY 298 0 1,169 0 1,467 12 104 COUNTY CLERK 830 2,102 2,247 0 5,178 13 113 COUNTY ASSESSOR 531 3,331 2,874 0 6,737 14 114 RECORDER 622 1,507 916 0 3,045 15 116 ELECTIONS 454 0 199 0 653 16 126 CHAMBER OF COMMERCE 26 0 587 0 613 17 133 RETIREE BENEFITS 1,568 0 3,520 0 5,088 18 134 SURVEYOR/ENGR 143 0 229 0 372 19 138 GRAND JURY 26 0 63 0 89 20 141 COUNTY COUNSEL 402 0 1,779 0 2,181 21 146 DISTRICT ATTORNEY 1,815 2,934 2,443 0 7,192 22 147 PUBLIC DEFENDER 156 0 362 0 518 24 149 COUNTY SHERIFF 4,459 14,830 26,073 0 45,362 25 154 BV MAINTENANCE 233 436 347 0 1,016 26 150 JAIL COSTS 52 0 361 0 412 27 294 VICTIM WITNESS 1,218 1,983 371 0 3,572 28 158 PROBATION DEPT 739 1,507 900 0 3,146 29 163 KIRKLAND FIRE 531 0 443 0 974 30 160/164 EMERGENCY SVCS 143 0 746 0 889 31 165 EAST ALPINE FIRE 2,502 952 2,080 0 5,534 32 166 KIRKWOOD EMS 26 0 20 0 46 33 168 BV EMS 65 952 61 0 1,077 34 167 BUILDING DEPT 817 2,934 1,662 0 5,413 35 170 AGRICULTURAL COMMISSION 13 0 134 0 147 36 175 CDA 1,944 3,688 4,195 0 9,827 37 176 PLANNING DEPT 285 5,749 1,282 0 7,317 38 179 LOCAL AGENCY FORMATION 13 0 8 0 20 39 182 LOCAL HEALTH DEPT 0 0 214 0 214 40 185 SOLID WASTE 363 0 106 0 469 41 186 WELFARE 5,626 9,120 10,596 0 25,341 42 190 ONE STOP PROGRAM 2,515 912 563 0 3,989 43 191 OFFICE OF EDUCATION 13 0 0 0 13 44 187 SOCIAL SERVICES ASSISTANCE 817 0 681 0 1,497 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 58 of 89 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 46 194 COUNTY LIBRARY $1,620 $5,075 $2,352 $0 $9,047 48 198 MUSEUM 350 1,903 326 0 2,579 49 (120) HEALTH DEPT 3,059 7,137 3,275 0 13,472 50 (124) ENVIRONMENTAL HLTH 1,983 1,308 1,004 0 4,296 51 (121) MENTAL HEALTH 5,561 4,917 1,680 0 12,157 52 (122) DRUGS & ALCOHOL 5,691 6,424 3,183 0 15,297 53 (151) TOBACCO 1,841 3,648 1,362 0 6,850 54 (219/220) ROAD DEPT 6,079 5,829 12,180 0 24,089 55 214 PARKING/RECORDS MGMT 52 0 0 0 52 56 (330) FISH & GAME 207 0 646 0 854 58 (273) BT EMERGENCY PREP 2,618 2,300 603 0 5,521 59 (240) AIRPORT 39 0 31 0 70 60 280 PAN FLU EPO 207 2,934 234 0 3,375 63 (295) LAW ENFORCEMENT AB443 65 0 431 0 496 65 221 CO ROAD IMPROVEMENT 324 0 515 0 839 66 (340) CSA #1 519 0 1,134 0 1,653 67 361 OWP 363 0 675 0 1,038 68 370 TRANSIT 493 1,110 1,893 0 3,496 69 (400'S) SCHOOLS 21,816 4,124 0 0 25,940 70 115 COURT SERVICES 13 0 279 0 292 73 341 BV PUBLIC SAFTEY 39 991 554 0 1,584 74 342 BV SW ASSESSMENT 13 0 423 0 436 75 343 BV TRANSFER STATION 169 0 329 0 497 76 (500) OTHER TRUST &AGENCY 4,330 0 0 0 4,330 77 375 STPUD MITIGATION 117 0 0 0 117 78 376 YOUTH OFFENDER BLOCK 337 0 886 0 1,223 79 377 MENTAL HEALTH SVCS ACT 7,778 8,485 10,886 0 27,149 80 260 CAPITAL OUTLAY 65 0 0 0 65 81 201 DEBT SERVICE FUND 26 0 1,099 0 1,125 83 262 PER CAPITA GRANT 39 0 12 0 51 85 268 MHSA-CAP FACILITY 13 0 0 0 13 89 271 GRANTS CLEARING 52 0 323 0 375 90 272 SAMSHA GRANT 13 0 108 0 121 91 274 HPP 169 278 691 0 1,137 94 311 ASSESSORS SPEC REV 78 0 29 0 106 95 312 RECORDERS SPEC REV 117 0 200 0 317 96 315 TAX COLLECTION TRUST 13 0 0 0 13 97 394 SNC PROP 84 GRANT 26 0 67 0 93 98 395 WOODSTOVE REPLACEMENT 91 0 49 0 140 99 397 TITLE III FIRE SAFETY 130 0 264 0 394 100 399 TOBACCO SETTLEMENT 65 0 39 0 104 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 59 of 89 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 101 515 AB233 COURT DISTRIBUTION $91 $0 $771 $0 $861 107 524 LOCAL REV FUND 2011 P 65 0 4 0 69 108 525 CC PERF INCENTIVES FU 26 0 29 0 55 109 595 TRANSPORTATION - LTF 0 0 470 0 470 111 264 FACILITY MASTER PLAN 596 0 0 0 596 112 202 150TH ANNIVERSARY ADH 39 0 10 0 49 113 152 SHERIFF GRANTS 181 0 369 0 550 114 156 INTEROP COMMO CAP MAINT 13 0 0 0 13 115 213 VEHICLE REPLACEMENT 78 0 0 0 78 116 ALL OTHER 220 0 0 0 220 Total $106,686 $125,199 $132,999 $0 $364,884 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 60 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 61 of 89 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 48,691 0 48,691 0 0 0 0 PROF SERVICES P 15,550 0 0 0 0 15,550 0 AUDIT P 36,980 0 0 0 36,980 0 0 COST PLAN P 4,845 0 0 0 4,845 0 0 RENTS & LEASES P 9,467 469 0 8,998 0 0 0 MAINT AGREEMENTS P 13,093 0 0 844 0 12,249 0 SERVICE & SUPPLIES P 20,430 8,406 0 11,824 0 0 200 INTRAFUND TRANSFER P (7,319) 0 0 (7,319) 0 0 0 Subtotal - Services & Supplies 141,737 8,875 48,691 14,347 41,825 27,799 200 Department Cost Total 141,737 8,875 48,691 14,347 41,825 27,799 200 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 Total Costs After Adjustments 141,737 8,875 48,691 14,347 41,825 27,799 200 General Admin Distribution (8,875) 3,252 958 2,794 1,857 13 Grand Total $141,737 $51,943 $15,305 $44,619 $29,656 $213 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 62 of 89 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 $218 $0 $80 $24 $69 $46 $0 Subtotal - BUILDING USE ALLOWANC 218 0 80 24 69 46 0 6 ACCTS PAYABLE 1,752 193 713 210 612 407 3 6 ACCOUNTING SVCS 1,539 177 629 185 540 359 3 Subtotal - 105 AUDITOR-CONTROLLE 3,291 370 1,342 395 1,152 766 6 7 POSTAGE/COPIES 0 (3,539) (1,297) (382) (1,114) (740) 7 AUDIT/COST PLAN 0 586 215 63 184 123 1 Subtotal - 107 CENTRAL SERVICES 0 (2,953) (1,082) (319) (929) (618) 8 WARRANT PROCESS 0 474 174 51 149 99 1 Subtotal - 110 TREAS-TAX COLLECTO 0 474 174 51 149 99 1 9 ADMIN BLDG 0 6,872 2,518 742 2,163 1,438 10 9 JANITORIAL SVCS 0 587 215 63 185 123 1 9 B&G SERVICES 0 1,198 439 129 377 251 2 Subtotal - 119 BUILDINGS & GROUND 0 8,657 3,173 935 2,725 1,811 13 Total Incoming 3,508 6,549 3,686 1,086 3,166 2,104 15 C. Total Allocated $151,795 $55,629 $16,391 $47,785 $31,760 $228 36.65% 10.80% 31.48% 20.92% 0.15% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 63 of 89 COMMO Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 2.00 2.11% $1,121 $0 $1,121 $0 $1,121 5 103 PERSONNEL 2.00 2.11% 1,121 0 1,121 0 1,121 6 105 AUDITOR-CONTROLLER 3.00 3.16% 1,681 0 1,681 0 1,681 8 110 TREAS-TAX COLLECTOR 2.00 2.11% 1,121 0 1,121 55 1,175 9 119 BUILDINGS & GROUND 3.00 3.16% 1,681 0 1,681 82 1,763 12 104 COUNTY CLERK 3.00 3.16% 1,681 0 1,681 82 1,763 13 113 COUNTY ASSESSOR 3.00 3.16% 1,681 0 1,681 82 1,763 14 114 RECORDER 1.00 1.05% 560 0 560 27 588 20 141 COUNTY COUNSEL 1.00 1.05% 560 0 560 27 588 21 146 DISTRICT ATTORNEY 3.00 3.16% 1,681 0 1,681 82 1,763 24 149 COUNTY SHERIFF 17.00 17.89% 9,525 0 9,525 464 9,989 28 158 PROBATION DEPT 2.00 2.11% 1,121 0 1,121 55 1,175 29 163 KIRKLAND FIRE 3.00 3.16% 1,681 0 1,681 82 1,763 34 167 BUILDING DEPT 2.00 2.11% 1,121 0 1,121 55 1,175 36 175 CDA 5.00 5.26% 2,802 0 2,802 136 2,938 37 176 PLANNING DEPT 1.00 1.05% 560 0 560 27 588 41 186 WELFARE 10.00 10.53% 5,603 0 5,603 273 5,876 42 190 ONE STOP PROGRAM 1.00 1.05% 560 0 560 27 588 46 194 COUNTY LIBRARY 4.00 4.21% 2,241 0 2,241 109 2,350 48 198 MUSEUM 2.00 2.11% 1,121 0 1,121 55 1,175 49 (120) HEALTH DEPT 8.00 8.42% 4,482 0 4,482 218 4,701 51 (121) MENTAL HEALTH 1.10 1.16% 616 0 616 30 646 52 (122) DRUGS & ALCOHOL 2.20 2.32% 1,233 0 1,233 60 1,293 53 (151) TOBACCO 1.00 1.05% 560 0 560 27 588 54 (219/220) ROAD DEPT 4.00 4.21% 2,241 0 2,241 109 2,350 67 361 OWP 1.00 1.05% 560 0 560 27 588 77 375 STPUD MITIGATION 7.70 8.11% 4,314 0 4,314 210 4,524 Subtotal 95.00 100.00% 53,229 0 53,229 2,400 55,629 Direct Bills 0 0 Total $53,229 $55,629 Basis Units: NUMBER OF PHONES Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 64 of 89 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 61.14 0.27% $43 $(61) $(18) $0 $(18) 5 103 PERSONNEL 450.12 2.01% 315 (450) (135) 0 (135) 7 107 CENTRAL SERVICES 11,824.03 52.83% 8,285 (11,824) (3,539) 0 (3,539) 8 110 TREAS-TAX COLLECTOR 2,025.97 9.05% 1,420 (2,026) (606) 143 (464) 12 104 COUNTY CLERK 530.41 2.37% 372 (530) (159) 37 (121) 13 113 COUNTY ASSESSOR 297.26 1.33% 208 (297) (89) 21 (68) 14 114 RECORDER 466.65 2.08% 327 (467) (140) 33 (107) 15 116 ELECTIONS 1,034.62 4.62% 725 (1,035) (310) 73 (237) 21 146 DISTRICT ATTORNEY 263.08 1.18% 184 (263) (79) 19 (60) 24 149 COUNTY SHERIFF 716.89 3.20% 502 (717) (215) 50 (164) 28 158 PROBATION DEPT 27.18 0.12% 19 (27) 2 36 175 CDA 1,046.10 4.67% 733 (1,046) (313) 74 (239) 41 186 WELFARE 1,822.80 8.14% 1,277 (1,823) (546) 128 (417) 42 190 ONE STOP PROGRAM 24.48 0.11% 17 (24) 2 46 194 COUNTY LIBRARY 296.87 1.33% 208 (297) (89) 21 (68) 49 (120) HEALTH DEPT 651.25 2.91% 456 (651) (195) 46 (149) 51 (121) MENTAL HEALTH 44.61 0.20% 31 (45) (13) 3 (10) 52 (122) DRUGS & ALCOHOL 40.25 0.18% 28 (40) (12) 3 53 (151) TOBACCO 29.14 0.13% 20 (29) 2 56 (330) FISH & GAME 2.40 0.01% 2 0 58 (273) BT EMERGENCY PREP 41.48 0.19% 29 (41) (12) 3 79 377 MENTAL HEALTH SVCS ACT 686.30 3.07% 481 (686) (205) 48 (157) Subtotal 22,383.03 100.00% 15,684 (22,383) (6,699) 707 (5,992) Direct Bills 22,383 22,383 Total $15,684 $16,391 Basis Units: COSTS ABATED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 65 of 89 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 43,344 0.32% $145 $0 $145 $0 $145 3 101 BOARD & CONSULT 415,751 3.04% 1,389 0 1,389 0 1,389 5 103 PERSONNEL 105,631 0.77% 353 0 353 0 353 6 105 AUDITOR-CONTROLLER 346,668 2.53% 1,158 0 1,158 0 1,158 7 107 CENTRAL SERVICES 175,409 1.28% 586 0 586 0 586 8 110 TREAS-TAX COLLECTOR 216,151 1.58% 722 0 722 35 758 9 119 BUILDINGS & GROUND 461,333 3.37% 1,541 0 1,541 75 1,617 10 128 INSURANCE 1,073 0.01% 4 0 4 0 4 11 109 INFORMATION TECHNOLOGY 119,448 0.87% 399 0 399 20 419 12 104 COUNTY CLERK 229,591 1.68% 767 0 767 38 805 13 113 COUNTY ASSESSOR 293,727 2.15% 981 0 981 48 1,029 14 114 RECORDER 93,623 0.68% 313 0 313 15 328 15 116 ELECTIONS 20,381 0.15% 68 0 68 3 71 16 126 CHAMBER OF COMMERCE 60,000 0.44% 200 0 200 10 210 17 133 RETIREE BENEFITS 359,697 2.63% 1,202 0 1,202 59 1,261 18 134 SURVEYOR/ENGR 23,400 0.17% 78 0 78 4 82 19 138 GRAND JURY 6,462 0.05% 22 0 22 1 23 20 141 COUNTY COUNSEL 181,778 1.33% 607 0 607 30 637 21 146 DISTRICT ATTORNEY 249,612 1.82% 834 0 834 41 875 22 147 PUBLIC DEFENDER 36,998 0.27% 124 0 124 6 130 24 149 COUNTY SHERIFF 2,664,312 19.47% 8,902 0 8,902 436 9,338 25 154 BV MAINTENANCE 35,430 0.26% 118 0 118 6 124 26 150 JAIL COSTS 36,848 0.27% 123 0 123 6 129 27 294 VICTIM WITNESS 37,898 0.28% 127 0 127 6 133 28 158 PROBATION DEPT 92,004 0.67% 307 0 307 15 322 29 163 KIRKLAND FIRE 45,235 0.33% 151 0 151 7 159 30 160/164 EMERGENCY SVCS 76,267 0.56% 255 0 255 12 267 31 165 EAST ALPINE FIRE 212,579 1.55% 710 0 710 35 745 32 166 KIRKWOOD EMS 2,072 0.02% 7 0 7 0 7 33 168 BV EMS 6,193 0.05% 21 0 21 1 22 34 167 BUILDING DEPT 169,826 1.24% 567 0 567 28 595 35 170 AGRICULTURAL COMMISSION 13,727 0.10% 46 0 46 2 48 36 175 CDA 428,684 3.13% 1,432 0 1,432 70 1,502 37 176 PLANNING DEPT 131,046 0.96% 438 0 438 21 459 38 179 LOCAL AGENCY FORMATION 769 0.01% 3 0 3 0 3 39 182 LOCAL HEALTH DEPT 21,864 0.16% 73 0 73 4 77 40 185 SOLID WASTE 10,797 0.08% 36 0 36 2 38 41 186 WELFARE 1,082,723 7.91% 3,618 0 3,618 177 3,795 42 190 ONE STOP PROGRAM 57,503 0.42% 192 0 192 9 202 44 187 SOCIAL SERVICES ASSISTANCE 69,554 0.51% 232 0 232 11 244 46 194 COUNTY LIBRARY 240,319 1.76% 803 0 803 39 842 48 198 MUSEUM 33,308 0.24% 111 0 111 5 117 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 66 of 89 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 334,705 2.45% $1,118 $0 $1,118 $55 $1,173 50 (124) ENVIRONMENTAL HLTH 102,600 0.75% 343 0 343 17 360 51 (121) MENTAL HEALTH 171,631 1.25% 573 0 573 28 602 52 (122) DRUGS & ALCOHOL 325,281 2.38% 1,087 0 1,087 53 1,140 53 (151) TOBACCO 139,128 1.02% 465 0 465 23 488 54 (219/220) ROAD DEPT 1,244,669 9.10% 4,159 0 4,159 204 4,362 56 (330) FISH & GAME 66,062 0.48% 221 0 221 11 232 58 (273) BT EMERGENCY PREP 61,634 0.45% 206 0 206 10 216 59 (240) AIRPORT 3,204 0.02% 11 0 11 1 11 60 280 PAN FLU EPO 23,881 0.17% 80 0 80 4 84 63 (295) LAW ENFORCEMENT AB443 44,078 0.32% 147 0 147 7 154 65 221 CO ROAD IMPROVEMENT 52,624 0.38% 176 0 176 9 184 66 (340) CSA #1 115,898 0.85% 387 0 387 19 406 67 361 OWP 68,939 0.50% 230 0 230 11 242 68 370 TRANSIT 193,458 1.41% 646 0 646 32 678 70 115 COURT SERVICES 28,513 0.21% 95 0 95 5 100 73 341 BV PUBLIC SAFTEY 56,595 0.41% 189 0 189 9 198 74 342 BV SW ASSESSMENT 43,240 0.32% 144 0 144 7 152 75 343 BV TRANSFER STATION 33,604 0.25% 112 0 112 5 118 78 376 YOUTH OFFENDER BLOCK 90,555 0.66% 303 0 303 15 317 79 377 MENTAL HEALTH SVCS ACT 1,112,364 8.13% 3,717 0 3,717 182 3,899 81 201 DEBT SERVICE FUND 112,296 0.82% 375 0 375 18 394 83 262 PER CAPITA GRANT 1,206 0.01% 4 0 4 0 4 89 271 GRANTS CLEARING 33,011 0.24% 110 0 110 5 116 90 272 SAMSHA GRANT 11,066 0.08% 37 0 37 2 39 91 274 HPP 70,619 0.52% 236 0 236 12 248 94 311 ASSESSORS SPEC REV 2,913 0.02% 10 0 10 0 10 95 312 RECORDERS SPEC REV 20,449 0.15% 68 0 68 3 72 97 394 SNC PROP 84 GRANT 6,840 0.05% 23 0 23 1 24 98 395 WOODSTOVE REPLACEMENT 5,018 0.04% 17 0 17 1 18 99 397 TITLE III FIRE SAFETY 26,976 0.20% 90 0 90 4 95 100 399 TOBACCO SETTLEMENT 4,000 0.03% 13 0 13 1 14 101 515 AB233 COURT DISTRIBUTION 78,740 0.58% 263 0 263 13 276 107 524 LOCAL REV FUND 2011 P 457 0.00% 2 0 2 0 2 108 525 CC PERF INCENTIVES FU 2,940 0.02% 10 0 10 0 10 109 595 TRANSPORTATION - LTF 48,000 0.35% 160 0 160 8 168 112 202 150TH ANNIVERSARY ADH 1,029 0.01% 3 0 3 0 4 113 152 SHERIFF GRANTS 37,686 0.28% 126 0 126 6 132 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 67 of 89 AUDIT/COST PLAN Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 13,684,944 100.00% 45,723 0 45,723 2,062 47,785 Direct Bills 0 0 Total $45,723 $47,785 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 68 of 89 EDP Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 6 105 AUDITOR-CONTROLLER 40 40.00% $12,156 $0 $12,156 $0 $12,156 8 110 TREAS-TAX COLLECTOR 35 35.00% 10,637 0 10,637 799 11,436 13 113 COUNTY ASSESSOR 25 25.00% 7,598 0 7,598 571 8,168 Subtotal 100 100.00% 30,390 0 30,390 1,370 31,760 Direct Bills 0 0 Total $30,390 $31,760 Basis Units: PERCENT OF USAGE Source: EDP WORKSHEET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 69 of 89 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 0 Direct Billed $0 $22,383 $0 $0 $0 $22,383 2 132 RISK MANAGEMENT 0 0 145 0 0 145 3 101 BOARD & CONSULT 1,121 (18) 1,389 0 0 2,491 5 103 PERSONNEL 1,121 (135) 353 0 0 1,339 6 105 AUDITOR-CONTROLLER 1,681 0 1,158 12,156 0 14,995 7 107 CENTRAL SERVICES 0 (3,539) 586 0 0 (2,953) 8 110 TREAS-TAX COLLECTOR 1,175 (464) 758 11,436 0 12,905 9 119 BUILDINGS & GROUND 1,763 0 1,617 0 0 3,380 10 128 INSURANCE 0 0 4 0 0 4 11 109 INFORMATION TECHNOLOGY 0 0 419 0 0 419 12 104 COUNTY CLERK 1,763 (121) 805 0 0 2,446 13 113 COUNTY ASSESSOR 1,763 (68) 1,029 8,168 0 10,893 14 114 RECORDER 588 (107) 328 0 0 809 15 116 ELECTIONS 0 (237) 71 0 0 (165) 16 126 CHAMBER OF COMMERCE 0 0 210 0 0 210 17 133 RETIREE BENEFITS 0 0 1,261 0 0 1,261 18 134 SURVEYOR/ENGR 0 0 82 0 0 82 19 138 GRAND JURY 0 0 23 0 0 23 20 141 COUNTY COUNSEL 588 0 637 0 0 1,225 21 146 DISTRICT ATTORNEY 1,763 (60) 875 0 0 2,577 22 147 PUBLIC DEFENDER 0 0 130 0 0 130 24 149 COUNTY SHERIFF 9,989 (164) 9,338 0 0 19,163 25 154 BV MAINTENANCE 0 0 124 0 0 124 26 150 JAIL COSTS 0 0 129 0 0 129 27 294 VICTIM WITNESS 0 0 133 0 0 133 28 158 PROBATION DEPT 1,175 322 0 0 1,491 29 163 KIRKLAND FIRE 1,763 0 159 0 0 1,921 30 160/164 EMERGENCY SVCS 0 0 267 0 0 267 31 165 EAST ALPINE FIRE 0 0 745 0 0 745 32 166 KIRKWOOD EMS 0 0 7 0 0 7 33 168 BV EMS 0 0 22 0 0 22 34 167 BUILDING DEPT 1,175 0 595 0 0 1,770 35 170 AGRICULTURAL COMMISSION 0 0 48 0 0 48 36 175 CDA 2,938 (239) 1,502 0 0 4,201 37 176 PLANNING DEPT 588 0 459 0 0 1,047 38 179 LOCAL AGENCY FORMATION 0 0 3 0 0 3 39 182 LOCAL HEALTH DEPT 0 0 77 0 0 77 40 185 SOLID WASTE 0 0 38 0 0 38 41 186 WELFARE 5,876 (417) 3,795 0 0 9,253 42 190 ONE STOP PROGRAM 588 202 0 0 784 44 187 SOCIAL SERVICES ASSISTANCE 0 0 244 0 0 244 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 70 of 89 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 46 194 COUNTY LIBRARY $2,350 $(68) $842 $0 $0 $3,125 48 198 MUSEUM 1,175 0 117 0 0 1,292 49 (120) HEALTH DEPT 4,701 (149) 1,173 0 0 5,725 50 (124) ENVIRONMENTAL HLTH 0 0 360 0 0 360 51 (121) MENTAL HEALTH 646 (10) 602 0 0 1,238 52 (122) DRUGS & ALCOHOL 1,293 1,140 0 0 2,424 53 (151) TOBACCO 588 488 0 0 1,069 54 (219/220) ROAD DEPT 2,350 0 4,362 0 0 6,713 56 (330) FISH & GAME 0 232 0 0 231 58 (273) BT EMERGENCY PREP 0 216 0 0 207 59 (240) AIRPORT 0 0 11 0 0 11 60 280 PAN FLU EPO 0 0 84 0 0 84 63 (295) LAW ENFORCEMENT AB443 0 0 154 0 0 154 65 221 CO ROAD IMPROVEMENT 0 0 184 0 0 184 66 (340) CSA #1 0 0 406 0 0 406 67 361 OWP 588 0 242 0 0 829 68 370 TRANSIT 0 0 678 0 0 678 70 115 COURT SERVICES 0 0 100 0 0 100 73 341 BV PUBLIC SAFTEY 0 0 198 0 0 198 74 342 BV SW ASSESSMENT 0 0 152 0 0 152 75 343 BV TRANSFER STATION 0 0 118 0 0 118 77 375 STPUD MITIGATION 4,524 0 0 0 0 4,524 78 376 YOUTH OFFENDER BLOCK 0 0 317 0 0 317 79 377 MENTAL HEALTH SVCS ACT 0 (157) 3,899 0 0 3,742 81 201 DEBT SERVICE FUND 0 0 394 0 0 394 83 262 PER CAPITA GRANT 0 0 4 0 0 4 89 271 GRANTS CLEARING 0 0 116 0 0 116 90 272 SAMSHA GRANT 0 0 39 0 0 39 91 274 HPP 0 0 248 0 0 248 94 311 ASSESSORS SPEC REV 0 0 10 0 0 10 95 312 RECORDERS SPEC REV 0 0 72 0 0 72 97 394 SNC PROP 84 GRANT 0 0 24 0 0 24 98 395 WOODSTOVE REPLACEMENT 0 0 18 0 0 18 99 397 TITLE III FIRE SAFETY 0 0 95 0 0 95 100 399 TOBACCO SETTLEMENT 0 0 14 0 0 14 101 515 AB233 COURT DISTRIBUTION 0 0 276 0 0 276 107 524 LOCAL REV FUND 2011 P 0 0 2 0 0 2 108 525 CC PERF INCENTIVES FU 0 0 10 0 0 10 109 595 TRANSPORTATION - LTF 0 0 168 0 0 168 112 202 150TH ANNIVERSARY ADH 0 0 4 0 0 4 113 152 SHERIFF GRANTS 0 0 132 0 0 132 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 71 of 89 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total Total $55,629 $16,391 $47,785 $31,760 $0 $151,566 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 72 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 73 of 89 A. Department Costs Dept:8 110 TREAS-TAX COLLECTOR Description Amount General Admin WARRANT PROCESS UNALLOCAT ED Personnel Costs Salaries S1 144,240 0 15,895 128,345 Salary % Split .00% 11.02% 88.98% Benefits S 63,234 0 6,968 56,266 Subtotal - Personnel Costs 207,474 0 22,864 184,610 Services & Supplies Cost Services & Supplies S 8,677 0 956 7,721 Misc Revenues S (13) 0 (12) Fixed Assets D 517 0 0 0 Subtotal - Services & Supplies 9,181 0 955 7,709 Department Cost Total 216,655 0 23,818 192,320 Adjustments to Cost Fixed Assets D (517) 0 0 0 Subtotal - Adjustments (517) 0 0 0 Total Costs After Adjustments 216,138 0 23,818 192,320 General Admin Distribution 0 0 0 Grand Total $216,138 $23,818 $192,320 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 74 of 89 B. Incoming Costs - (Default Spread Salary%) Dept:8 110 TREAS-TAX COLLECTOR Department First Incoming Second Incoming WARRANT PROCESS UNALLOCAT ED 1 ADMIN BUILDING $256 $0 $28 $228 Subtotal - BUILDING USE ALLOWANC 256 0 28 228 2 SAFETY & WELLNESS 476 28 56 449 2 INSURANCE 418 25 49 394 Subtotal - 132 RISK MANAGEMENT 894 53 104 843 3 PERSONNEL SVCS 50 6 6 49 Subtotal - 101 BOARD & CONSULT 50 6 6 49 5 PERSONNEL SVCS 2,563 221 307 2,477 Subtotal - 103 PERSONNEL 2,563 221 307 2,477 6 ACCTS PAYABLE 514 57 63 508 6 PAYROLL SVCS 2,481 294 306 2,470 6 ACCOUNTING SVCS 1,897 219 233 1,882 Subtotal - 105 AUDITOR-CONTROLLE 4,892 570 602 4,859 7 COMMO 1,121 55 130 1,046 7 POSTAGE/COPIES (606) 143 (51) (413) 7 AUDIT/COST PLAN 722 35 83 674 7 EDP 10,637 799 1,260 10,176 Subtotal - 107 CENTRAL SERVICES 11,873 1,032 1,422 11,483 8 WARRANT PROCESS 0 142 16 127 Subtotal - 110 TREAS-TAX COLLECTO 0 142 16 127 9 ADMIN BLDG 0 8,091 892 7,199 9 JANITORIAL SVCS 0 692 76 615 9 B&G SERVICES 0 1,411 155 1,255 Subtotal - 119 BUILDINGS & GROUND 0 10,193 1,123 9,070 Total Incoming 20,527 12,217 3,608 29,135 C. Total Allocated $248,882 $27,427 $221,455 11.02% 88.98% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 75 of 89 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 29 0.35% $92 $0 $92 $0 $92 3 101 BOARD & CONSULT 65 0.79% 206 0 206 0 206 5 103 PERSONNEL 63 0.76% 199 0 199 0 199 6 105 AUDITOR-CONTROLLER 32 0.39% 101 0 101 0 101 7 107 CENTRAL SERVICES 150 1.82% 474 0 474 0 474 8 110 TREAS-TAX COLLECTOR 45 0.55% 142 0 142 0 142 9 119 BUILDINGS & GROUND 371 4.50% 1,173 0 1,173 64 1,236 10 128 INSURANCE 2 0.02% 6 0 6 0 7 11 109 INFORMATION TECHNOLOGY 23 0.28% 73 0 73 4 77 12 104 COUNTY CLERK 64 0.78% 202 0 202 11 213 13 113 COUNTY ASSESSOR 41 0.50% 130 0 130 7 137 14 114 RECORDER 48 0.58% 152 0 152 8 160 15 116 ELECTIONS 35 0.42% 111 0 111 6 117 16 126 CHAMBER OF COMMERCE 2 0.02% 6 0 6 0 7 17 133 RETIREE BENEFITS 121 1.47% 383 0 383 21 403 18 134 SURVEYOR/ENGR 11 0.13% 35 0 35 2 37 19 138 GRAND JURY 2 0.02% 6 0 6 0 7 20 141 COUNTY COUNSEL 31 0.38% 98 0 98 5 103 21 146 DISTRICT ATTORNEY 140 1.70% 443 0 443 24 467 22 147 PUBLIC DEFENDER 12 0.15% 38 0 38 2 40 24 149 COUNTY SHERIFF 344 4.17% 1,088 0 1,088 59 1,146 25 154 BV MAINTENANCE 18 0.22% 57 0 57 3 60 26 150 JAIL COSTS 4 0.05% 13 0 13 1 13 27 294 VICTIM WITNESS 94 1.14% 297 0 297 16 313 28 158 PROBATION DEPT 57 0.69% 180 0 180 10 190 29 163 KIRKLAND FIRE 41 0.50% 130 0 130 7 137 30 160/164 EMERGENCY SVCS 11 0.13% 35 0 35 2 37 31 165 EAST ALPINE FIRE 193 2.34% 610 0 610 33 643 32 166 KIRKWOOD EMS 2 0.02% 6 0 6 0 7 33 168 BV EMS 5 0.06% 16 0 16 1 17 34 167 BUILDING DEPT 63 0.76% 199 0 199 11 210 35 170 AGRICULTURAL COMMISSION 1 0.01% 3 0 3 0 3 36 175 CDA 157 1.90% 496 0 496 27 523 37 176 PLANNING DEPT 22 0.27% 70 0 70 4 73 38 179 LOCAL AGENCY FORMATION 1 0.01% 3 0 3 0 3 40 185 SOLID WASTE 28 0.34% 89 0 89 5 93 41 186 WELFARE 434 5.26% 1,372 0 1,372 74 1,446 42 190 ONE STOP PROGRAM 194 2.35% 613 0 613 33 647 44 187 SOCIAL SERVICES ASSISTANCE 63 0.76% 199 0 199 11 210 46 194 COUNTY LIBRARY 125 1.52% 395 0 395 21 417 48 198 MUSEUM 27 0.33% 85 0 85 5 90 49 (120) HEALTH DEPT 236 2.86% 746 0 746 40 787 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 76 of 89 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 50 (124) ENVIRONMENTAL HLTH 153 1.85% $484 $0 $484 $26 $510 51 (121) MENTAL HEALTH 429 5.20% 1,356 0 1,356 73 1,430 52 (122) DRUGS & ALCOHOL 439 5.32% 1,388 0 1,388 75 1,463 53 (151) TOBACCO 142 1.72% 449 0 449 24 473 54 (219/220) ROAD DEPT 469 5.69% 1,483 0 1,483 80 1,563 55 214 PARKING/RECORDS MGMT 4 0.05% 13 0 13 1 13 56 (330) FISH & GAME 16 0.19% 51 0 51 3 53 58 (273) BT EMERGENCY PREP 202 2.45% 639 0 639 35 673 59 (240) AIRPORT 3 0.04% 9 0 9 1 10 60 280 PAN FLU EPO 16 0.19% 51 0 51 3 53 63 (295) LAW ENFORCEMENT AB443 5 0.06% 16 0 16 1 17 65 221 CO ROAD IMPROVEMENT 25 0.30% 79 0 79 4 83 66 (340) CSA #1 40 0.48% 126 0 126 7 133 67 361 OWP 66 0.80% 209 0 209 11 220 69 (400'S) SCHOOLS 1,684 20.41% 5,324 0 5,324 288 5,612 70 115 COURT SERVICES 1 0.01% 3 0 3 0 3 73 341 BV PUBLIC SAFTEY 3 0.04% 9 0 9 1 10 74 342 BV SW ASSESSMENT 1 0.01% 3 0 3 0 3 75 343 BV TRANSFER STATION 13 0.16% 41 0 41 2 43 76 (500) OTHER TRUST &AGENCY 334 4.05% 1,056 0 1,056 57 1,113 77 375 STPUD MITIGATION 9 0.11% 28 0 28 2 30 78 376 YOUTH OFFENDER BLOCK 26 0.32% 82 0 82 4 87 79 377 MENTAL HEALTH SVCS ACT 600 7.27% 1,897 0 1,897 103 2,000 80 260 CAPITAL OUTLAY 5 0.06% 16 0 16 1 17 81 201 DEBT SERVICE FUND 2 0.02% 6 0 6 0 7 83 262 PER CAPITA GRANT 3 0.04% 9 0 9 1 10 89 271 GRANTS CLEARING 4 0.05% 13 0 13 1 13 90 272 SAMSHA GRANT 1 0.01% 3 0 3 0 3 91 274 HPP 13 0.16% 41 0 41 2 43 94 311 ASSESSORS SPEC REV 6 0.07% 19 0 19 1 20 95 312 RECORDERS SPEC REV 9 0.11% 28 0 28 2 30 97 394 SNC PROP 84 GRANT 2 0.02% 6 0 6 0 7 99 397 TITLE III FIRE SAFETY 10 0.12% 32 0 32 2 33 100 399 TOBACCO SETTLEMENT 5 0.06% 16 0 16 1 17 101 515 AB233 COURT DISTRIBUTION 7 0.08% 22 0 22 1 23 107 524 LOCAL REV FUND 2011 P 5 0.06% 16 0 16 1 17 108 525 CC PERF INCENTIVES FU 2 0.02% 6 0 6 0 7 111 264 FACILITY MASTER PLAN 46 0.56% 145 0 145 8 153 112 202 150TH ANNIVERSARY ADH 3 0.04% 9 0 9 1 10 113 152 SHERIFF GRANTS 14 0.17% 44 0 44 2 47 116 ALL OTHER 25 0.30% 79 0 79 4 83 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 77 of 89 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,249 100.00% 26,081 0 26,081 1,346 27,427 Direct Bills 0 0 Total $26,081 $27,427 Basis Units: NUMBER OF NON-PAYROLL Source: COUNTY WORKSHEET ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 78 of 89 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 2 132 RISK MANAGEMENT $92 $0 $92 3 101 BOARD & CONSULT 206 0 206 5 103 PERSONNEL 199 0 199 6 105 AUDITOR-CONTROLLER 101 0 101 7 107 CENTRAL SERVICES 474 0 474 8 110 TREAS-TAX COLLECTOR 142 0 142 9 119 BUILDINGS & GROUND 1,236 0 1,236 10 128 INSURANCE 7 0 7 11 109 INFORMATION TECHNOLOGY 77 0 77 12 104 COUNTY CLERK 213 0 213 13 113 COUNTY ASSESSOR 137 0 137 14 114 RECORDER 160 0 160 15 116 ELECTIONS 117 0 117 16 126 CHAMBER OF COMMERCE 7 0 7 17 133 RETIREE BENEFITS 403 0 403 18 134 SURVEYOR/ENGR 37 0 37 19 138 GRAND JURY 7 0 7 20 141 COUNTY COUNSEL 103 0 103 21 146 DISTRICT ATTORNEY 467 0 467 22 147 PUBLIC DEFENDER 40 0 40 24 149 COUNTY SHERIFF 1,146 0 1,146 25 154 BV MAINTENANCE 60 0 60 26 150 JAIL COSTS 13 0 13 27 294 VICTIM WITNESS 313 0 313 28 158 PROBATION DEPT 190 0 190 29 163 KIRKLAND FIRE 137 0 137 30 160/164 EMERGENCY SVCS 37 0 37 31 165 EAST ALPINE FIRE 643 0 643 32 166 KIRKWOOD EMS 7 0 7 33 168 BV EMS 17 0 17 34 167 BUILDING DEPT 210 0 210 35 170 AGRICULTURAL COMMISSION 3 0 3 36 175 CDA 523 0 523 37 176 PLANNING DEPT 73 0 73 38 179 LOCAL AGENCY FORMATION 3 0 3 40 185 SOLID WASTE 93 0 93 41 186 WELFARE 1,446 0 1,446 42 190 ONE STOP PROGRAM 647 0 647 44 187 SOCIAL SERVICES ASSISTANCE 210 0 210 46 194 COUNTY LIBRARY 417 0 417 48 198 MUSEUM 90 0 90 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 79 of 89 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 49 (120) HEALTH DEPT $787 $0 $787 50 (124) ENVIRONMENTAL HLTH 510 0 510 51 (121) MENTAL HEALTH 1,430 0 1,430 52 (122) DRUGS & ALCOHOL 1,463 0 1,463 53 (151) TOBACCO 473 0 473 54 (219/220) ROAD DEPT 1,563 0 1,563 55 214 PARKING/RECORDS MGMT 13 0 13 56 (330) FISH & GAME 53 0 53 58 (273) BT EMERGENCY PREP 673 0 673 59 (240) AIRPORT 10 0 10 60 280 PAN FLU EPO 53 0 53 63 (295) LAW ENFORCEMENT AB443 17 0 17 65 221 CO ROAD IMPROVEMENT 83 0 83 66 (340) CSA #1 133 0 133 67 361 OWP 220 0 220 69 (400'S) SCHOOLS 5,612 0 5,612 70 115 COURT SERVICES 3 0 3 73 341 BV PUBLIC SAFTEY 10 0 10 74 342 BV SW ASSESSMENT 3 0 3 75 343 BV TRANSFER STATION 43 0 43 76 (500) OTHER TRUST &AGENCY 1,113 0 1,113 77 375 STPUD MITIGATION 30 0 30 78 376 YOUTH OFFENDER BLOCK 87 0 87 79 377 MENTAL HEALTH SVCS ACT 2,000 0 2,000 80 260 CAPITAL OUTLAY 17 0 17 81 201 DEBT SERVICE FUND 7 0 7 83 262 PER CAPITA GRANT 10 0 10 89 271 GRANTS CLEARING 13 0 13 90 272 SAMSHA GRANT 3 0 3 91 274 HPP 43 0 43 94 311 ASSESSORS SPEC REV 20 0 20 95 312 RECORDERS SPEC REV 30 0 30 97 394 SNC PROP 84 GRANT 7 0 7 99 397 TITLE III FIRE SAFETY 33 0 33 100 399 TOBACCO SETTLEMENT 17 0 17 101 515 AB233 COURT DISTRIBUTION 23 0 23 107 524 LOCAL REV FUND 2011 P 17 0 17 108 525 CC PERF INCENTIVES FU 7 0 7 111 264 FACILITY MASTER PLAN 153 0 153 112 202 150TH ANNIVERSARY ADH 10 0 10 113 152 SHERIFF GRANTS 47 0 47 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 80 of 89 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 116 ALL OTHER $83 $0 $83 Total $27,427 $0 $27,427 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 81 of 89 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 82 of 89 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 90,961 0 19,004 32,093 39,864 0 0 0 Salary % Split .00% 20.89% 35.28% 43.83% .00% .00% .00% Benefits S 47,297 0 9,881 16,687 20,728 0 0 0 Subtotal - Personnel Costs 138,258 0 28,885 48,781 60,592 0 0 0 Services & Supplies Cost Maint Structures S 34,272 0 7,160 12,092 15,020 0 0 0 Road Admin Cost P 1,044 0 0 0 0 0 0 1,044 Janitorial Svcs P 44,975 0 0 0 0 44,975 0 0 Other Svcs & Supplies P 109,639 0 0 0 0 0 109,639 0 Transfers Out P 3,000 0 0 0 0 0 0 3,000 Utilities S 133,145 0 27,817 46,977 58,352 0 0 0 Rents & Concessions S (20,268) 0 (4,234) (7,151) (8,883) 0 0 0 Misc Revenue S (16,277) 0 (3,401) (5,743) (7,133) 0 0 0 Subtotal - Services & Supplies 289,530 0 27,342 46,175 57,355 44,975 109,639 4,044 Department Cost Total 427,788 0 56,227 94,955 117,948 44,975 109,639 4,044 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 Total Costs After Adjustments 427,788 0 56,227 94,955 117,948 44,975 109,639 4,044 General Admin Distribution 0 0 0 0 0 0 0 Grand Total $427,788 $56,227 $94,955 $117,948 $44,975 $109,639 $4,044 not allocated ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 83 of 89 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 $428 $26 $95 $160 $199 $0 $0 $0 2 INSURANCE 940 56 208 351 437 0 0 0 Subtotal - 132 RISK MANAGEMENT 1,369 81 303 512 635 0 0 0 3 PERSONNEL SVCS 45 5 10 18 22 0 0 0 Subtotal - 101 BOARD & CONSULT 45 5 10 18 22 0 0 0 5 PERSONNEL SVCS 2,697 233 612 1,034 1,284 0 0 0 Subtotal - 103 PERSONNEL 2,697 233 612 1,034 1,284 0 0 0 6 ACCTS PAYABLE 4,332 477 1,005 1,697 2,108 0 0 0 6 PAYROLL SVCS 2,233 265 522 881 1,095 0 0 0 6 ACCOUNTING SVCS 4,048 467 943 1,593 1,979 0 0 0 Subtotal - 105 AUDITOR-CONTROLLE 10,613 1,209 2,470 4,171 5,181 0 0 0 7 COMMO 1,681 82 368 622 773 0 0 0 7 AUDIT/COST PLAN 1,541 75 338 570 709 0 0 0 Subtotal - 107 CENTRAL SERVICES 3,222 157 706 1,192 1,481 0 0 0 8 WARRANT PROCESS 1,173 64 258 436 542 0 0 0 Subtotal - 110 TREAS-TAX COLLECTO 1,173 64 258 436 542 0 0 0 9 JANITORIAL SVCS 0 4,804 1,004 1,695 2,106 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 4,804 1,004 1,695 2,106 0 0 0 Total Incoming 19,119 6,553 5,363 9,058 11,251 0 0 0 C. Total Allocated $453,460 $61,590 $104,013 $129,199 $44,975 $109,639 $4,044 13.58% 22.94% 28.49% 9.92% 24.18% 0.89% ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 84 of 89 COURTHOUSE Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 28 158 PROBATION DEPT 518 7.40% $4,456 $0 $4,456 $101 $4,558 70 115 COURT SERVICES 3,500 50.00% 30,111 0 30,111 685 30,795 116 ALL OTHER 2,982 42.60% 25,654 0 25,654 583 26,238 Subtotal 7,000 100.00% 60,221 0 60,221 1,369 61,590 Direct Bills 0 0 Total $60,221 $61,590 Basis Units: SQUARE FOOTAGE Source: AUDITOR ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 85 of 89 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% $101,701 $0 $101,701 $2,312 $104,013 Subtotal 4,200 100.00% 101,701 0 101,701 2,312 104,013 Direct Bills 0 0 Total $101,701 $104,013 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 86 of 89 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 1,115 15.59% $19,697 $0 $19,697 $0 $19,697 4 102 CAO 204 2.85% 3,604 0 3,604 136 3,739 5 103 PERSONNEL 171 2.39% 3,021 0 3,021 0 3,021 6 105 AUDITOR-CONTROLLER 701 9.80% 12,384 0 12,384 0 12,384 7 107 CENTRAL SERVICES 389 5.44% 6,872 0 6,872 0 6,872 8 110 TREAS-TAX COLLECTOR 458 6.40% 8,091 0 8,091 0 8,091 12 104 COUNTY CLERK 823 11.51% 14,539 0 14,539 547 15,086 13 113 COUNTY ASSESSOR 426 5.96% 7,526 0 7,526 283 7,809 14 114 RECORDER 284 3.97% 5,017 0 5,017 189 5,206 20 141 COUNTY COUNSEL 135 1.89% 2,385 0 2,385 90 2,475 24 149 COUNTY SHERIFF 2,445 34.19% 43,192 0 43,192 1,627 44,819 Subtotal 7,151 100.00% 126,327 0 126,327 2,872 129,199 Direct Bills 0 0 Total $126,327 $129,199 Basis Units: SQUARE FOOTAGE Source: COUNTY ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 87 of 89 JANITORIAL SVCS Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,115 3.74% $1,684 $0 $1,684 $0 $1,684 4 102 CAO 204 0.68% 308 0 308 0 308 5 103 PERSONNEL 171 0.57% 258 0 258 0 258 6 105 AUDITOR-CONTROLLER 701 2.35% 1,058 0 1,058 0 1,058 7 107 CENTRAL SERVICES 389 1.31% 587 0 587 0 587 8 110 TREAS-TAX COLLECTOR 458 1.54% 692 0 692 0 692 9 119 BUILDINGS & GROUND 3,182 10.68% 4,804 0 4,804 0 4,804 12 104 COUNTY CLERK 823 2.76% 1,243 0 1,243 0 1,243 13 113 COUNTY ASSESSOR 426 1.43% 643 0 643 0 643 14 114 RECORDER 284 0.95% 429 0 429 0 429 20 141 COUNTY COUNSEL 135 0.45% 204 0 204 0 204 21 146 DISTRICT ATTORNEY 750 2.52% 1,132 0 1,132 0 1,132 24 149 COUNTY SHERIFF 2,445 8.21% 3,692 0 3,692 0 3,692 34 167 BUILDING DEPT 328 1.10% 495 0 495 0 495 36 175 CDA 2,741 9.20% 4,139 0 4,139 0 4,139 37 176 PLANNING DEPT 215 0.72% 325 0 325 0 325 41 186 WELFARE 4,138 13.89% 6,248 0 6,248 0 6,248 46 194 COUNTY LIBRARY 4,200 14.10% 6,342 0 6,342 0 6,342 48 198 MUSEUM 4,097 13.75% 6,186 0 6,186 0 6,186 49 (120) HEALTH DEPT 1,378 4.63% 2,081 0 2,081 0 2,081 50 (124) ENVIRONMENTAL HLTH 100 0.34% 151 0 151 0 151 51 (121) MENTAL HEALTH 151 0.51% 228 0 228 0 228 52 (122) DRUGS & ALCOHOL 301 1.01% 454 0 454 0 454 79 377 MENTAL HEALTH SVCS ACT 1,055 3.54% 1,593 0 1,593 0 1,593 Subtotal 29,787 100.00% 44,975 0 44,975 0 44,975 Direct Bills 0 0 Total $44,975 $44,975 Basis Units: SQUARE FOOTAGE CLEANED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 88 of 89 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 3.13% $3,434 $0 $3,434 $0 $3,434 4 102 CAO 204 0.57% 628 0 628 0 628 5 103 PERSONNEL 171 0.48% 527 0 527 0 527 6 105 AUDITOR-CONTROLLER 701 1.97% 2,159 0 2,159 0 2,159 7 107 CENTRAL SERVICES 389 1.09% 1,198 0 1,198 0 1,198 8 110 TREAS-TAX COLLECTOR 458 1.29% 1,411 0 1,411 0 1,411 12 104 COUNTY CLERK 823 2.31% 2,535 0 2,535 0 2,535 13 113 COUNTY ASSESSOR 426 1.20% 1,312 0 1,312 0 1,312 14 114 RECORDER 284 0.80% 875 0 875 0 875 20 141 COUNTY COUNSEL 135 0.38% 416 0 416 0 416 21 146 DISTRICT ATTORNEY 750 2.11% 2,310 0 2,310 0 2,310 24 149 COUNTY SHERIFF 2,445 6.87% 7,530 0 7,530 0 7,530 28 158 PROBATION DEPT 152 0.43% 468 0 468 0 468 34 167 BUILDING DEPT 328 0.92% 1,010 0 1,010 0 1,010 36 175 CDA 2,741 7.70% 8,442 0 8,442 0 8,442 37 176 PLANNING DEPT 215 0.60% 662 0 662 0 662 41 186 WELFARE 4,183 11.75% 12,883 0 12,883 0 12,883 46 194 COUNTY LIBRARY 4,200 11.80% 12,936 0 12,936 0 12,936 47 195/196 CO PARKS 4,210 11.83% 12,966 0 12,966 0 12,966 48 198 MUSEUM 4,097 11.51% 12,618 0 12,618 0 12,618 49 (120) HEALTH DEPT 1,863 5.23% 5,738 0 5,738 0 5,738 51 (121) MENTAL HEALTH 338 0.95% 1,041 0 1,041 0 1,041 52 (122) DRUGS & ALCOHOL 718 2.02% 2,211 0 2,211 0 2,211 54 (219/220) ROAD DEPT 4,652 13.07% 14,328 0 14,328 0 14,328 Subtotal 35,598 100.00% 109,639 0 109,639 0 109,639 Direct Bills 0 0 Total $109,639 $109,639 Basis Units: TOTAL SQUARE FOOTAGE OCCUPIED Source: AUDITOR'S OFFICE ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA OMB A-87 Based on FY 2014-2015 Actuals for Use in FY 2016-2017 FY 2015 12/23/2015 MGT of America, Inc. Page 89 of 89 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 $19,697 $1,684 $3,434 $0 $24,815 4 102 CAO 0 0 3,739 308 628 0 4,676 5 103 PERSONNEL 0 0 3,021 258 527 0 3,806 6 105 AUDITOR-CONTROLLER 0 0 12,384 1,058 2,159 0 15,601 7 107 CENTRAL SERVICES 0 0 6,872 587 1,198 0 8,657 8 110 TREAS-TAX COLLECTOR 0 0 8,091 692 1,411 0 10,193 9 119 BUILDINGS & GROUND 0 0 0 4,804 0 0 4,804 12 104 COUNTY CLERK 0 0 15,086 1,243 2,535 0 18,864 13 113 COUNTY ASSESSOR 0 0 7,809 643 1,312 0 9,764 14 114 RECORDER 0 0 5,206 429 875 0 6,509 20 141 COUNTY COUNSEL 0 0 2,475 204 416 0 3,094 21 146 DISTRICT ATTORNEY 0 0 0 1,132 2,310 0 3,442 24 149 COUNTY SHERIFF 0 0 44,819 3,692 7,530 0 56,041 28 158 PROBATION DEPT 4,558 0 0 0 468 0 5,026 34 167 BUILDING DEPT 0 0 0 495 1,010 0 1,505 36 175 CDA 0 0 0 4,139 8,442 0 12,581 37 176 PLANNING DEPT 0 0 0 325 662 0 987 41 186 WELFARE 0 0 0 6,248 12,883 0 19,131 46 194 COUNTY LIBRARY 0 104,013 0 6,342 12,936 0 123,290 47 195/196 CO PARKS 0 0 0 0 12,966 0 12,966 48 198 MUSEUM 0 0 0 6,186 12,618 0 18,804 49 (120) HEALTH DEPT 0 0 0 2,081 5,738 0 7,819 50 (124) ENVIRONMENTAL HLTH 0 0 0 151 0 0 151 51 (121) MENTAL HEALTH 0 0 0 228 1,041 0 1,269 52 (122) DRUGS & ALCOHOL 0 0 0 454 2,211 0 2,666 54 (219/220) ROAD DEPT 0 0 0 0 14,328 0 14,328 70 115 COURT SERVICES 30,795 0 0 0 0 0 30,795 79 377 MENTAL HEALTH SVCS ACT 0 0 0 1,593 0 0 1,593 116 ALL OTHER 26,238 0 0 0 0 0 26,238 Total $61,590 $104,013 $129,199 $44,975 $109,639 $0 $449,416