Document alpinecountyca_gov_doc_c6c71bddbd

2251 Harvard Street, Suite 134 I Sacramento, CA 95815 [PHONE REDACTED] I mgtconsulting.com Alpine County, California 2 CFR PART 200 COST ALLOCATION PLAN Fiscal Year 2016/2017 For Use in Fiscal Year 2018/2019 ---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, 2018 through June 30, 2019 are allowable in accordance with the requirements of 2 CFR Part 200, "Cost Principles for State and Local Governments" and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. All costs included in this proposal are properly allocable to federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated, in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. I declare that the foregoing is true and correct: Government Unit: County of Alpine Signature: Name of Official: Carol McElroy Title: Auditor-Controller Date of Execution: ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Table of Contents Schedule Description Allocation Basis Units Allocation Basis Source Page # Table of Contents 1 Summary Schedule 3 Carry Forward Schedule 15 BUILDING DEPRECIATION 18 1 Department Costs 19 1 Incoming Costs 21 1 COURTHOUSE SQUARE FOOTAGE AUDITOR 22 1 LIBRARY DIRECT DIRECT 23 1 ADMIN BUILDING SQUARE FOOTAGE COUNTY 24 1 BV COMM SVCS SQUARE FOOTAGE COUNTY 25 1 SOCIAL SVCS SQUARE FOOTAGE RENTAL RATE 26 1 PUB HEALTH **Not Allocated** DEPRECIATION 1 CDA SQUARE FOOTAGE COUNTY 27 1 TURTLE ROCK SQUARE FOOTAGE COUNTY 28 1 Allocation Summary 29 132 RISK MANAGEMENT 30 2 Department Costs 31 2 Incoming Costs 32 2 SAFETY & WELLNESS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 33 2 INSURANCE WORKERS' COMP CHARGES AUDITOR'S OFFICE 35 2 Unallocated **Not Allocated** 2 Allocation Summary 37 103 PERSONNEL 39 5 Department Costs 40 5 Incoming Costs 41 5 PERSONNEL SVCS NUMBER OF FTE POSITION ALLOCATION LIST 42 5 Allocation Summary 44 105 AUDITOR-CONTROLLER 45 6 Department Costs 46 6 Incoming Costs 47 6 ACCTS PAYABLE NUMBER OF WARRANTS PROCESSED AUDITOR'S OFFICE 48 6 PAYROLL SVCS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 51 6 ACCOUNTING SVCS RELATIVE BUDGET SIZE COUNTY BUDGET 53 6 UNALLOWED **Not Allocated** 6 Allocation Summary 56 MGT Consulting Group Page 1 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 107 CENTRAL SERVICES 59 7 Department Costs 60 7 Incoming Costs 61 7 COMMO NUMBER OF PHONES AUDITOR'S OFFICE 62 7 POSTAGE/COPIES COSTS ABATED AUDITOR'S OFFICE 63 7 AUDIT/COST PLAN RELATIVE BUDGET SIZE COUNTY BUDGET 64 7 EDP PERCENT OF USAGE EDP WORKSHEET 66 7 UNALLOCATED **Not Allocated** 7 Allocation Summary 67 110 TREAS-TAX COLLECTOR 69 8 Department Costs 70 8 Incoming Costs 71 8 WARRANT PROCESS NUMBER OF NON-PAYROLL COUNTY WORKSHEET 72 8 UNALLOCATED **Not Allocated** 8 Allocation Summary 75 119 BUILDINGS & GROUND 78 9 Department Costs 79 9 Incoming Costs 80 9 COURTHOUSE SQUARE FOOTAGE AUDITOR 81 9 LIBRARY SQUARE FOOTAGE COUNTY RECORDS 82 9 ADMIN BLDG SQUARE FOOTAGE COUNTY 83 9 JANITORIAL SVCS SQUARE FOOTAGE CLEANED AUDITOR'S OFFICE 84 9 B&G SERVICES TOTAL SQUARE FOOTAGE OCCUPIED AUDITOR'S OFFICE 85 9 UNALLOCATED **Not Allocated** 9 Allocation Summary 86 MGT Consulting Group Page 2 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 101 BOARD & CONSULT 102 CAO 128 INSURANCE 109 INFORMATI ON TECHNOLO 104 COUNTY CLERK 113 COUNTY ASSESSOR 114 RECORDER 116 ELECTIONS 126 CHAMBER OF COMMERCE 130 SELF- INSURANCE FUND ISF 1 BUILDING DEPRECIATION $13,964 $0 $0 $0 $10,307 $5,335 $3,557 $0 $0 $0 2 132 RISK MANAGEMENT 4,566 945 0 332 1,539 2,254 1,193 0 0 0 5 103 PERSONNEL 13,639 3,628 0 2,728 8,183 8,592 2,319 0 0 0 6 105 AUDITOR-CONTROLLER 7,086 3,687 0 3,845 6,089 5,886 3,050 583 659 6,960 7 107 CENTRAL SERVICES 1,603 1,371 0 1,494 2,976 9,123 823 (293) 212 2,312 8 110 TREAS-TAX COLLECTOR 191 65 0 114 170 91 102 58 5 0 9 119 BUILDINGS & GROUND 37,348 1,173 0 0 19,585 26,406 1,632 0 0 0 Total Current Allocations 78,396 10,869 0 8,513 48,848 57,687 12,675 348 875 9,271 Less: Prior Year Allocations 0 4,792 47 1,972 30,969 33,063 12,499 1,069 834 0 Carry-Forward 0 6,077 (47) 6,541 17,879 24,624 176 (721) 41 0 Proposed Costs $78,396 $16,946 $(47) $15,055 $66,727 $82,311 $12,851 $(373) $916 $9,271 MGT Consulting Group Page 3 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 133 RETIREE BENEFITS 134 SURVEYOR/ ENGR 138 GRAND JURY 141 COUNTY COUNSEL 146 DISTRICT ATTORNEY 147 PUBLIC DEFENDER 292 ANTI DRUG ABUSE 149 COUNTY SHERIFF 154 BV MAINTENAN CE 150 JAIL COSTS 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $30,620 $0 $0 2 132 RISK MANAGEMENT 0 0 1,674 0 3,430 0 0 54,995 374 0 5 103 PERSONNEL 0 0 0 0 7,092 0 0 46,371 0 0 6 105 AUDITOR-CONTROLLER 5,713 440 166 2,374 6,790 964 0 43,364 1,190 577 7 107 CENTRAL SERVICES 1,347 93 36 1,242 2,736 200 0 19,791 244 194 8 110 TREAS-TAX COLLECTOR 269 26 9 65 367 58 0 785 0 0 9 119 BUILDINGS & GROUND 0 0 0 776 4,311 0 0 60,363 0 0 Total Current Allocations 7,329 559 1,885 4,457 24,727 1,222 0 256,289 1,808 771 Less: Prior Year Allocations 6,781 492 631 6,706 19,288 690 0 159,099 1,212 558 Carry-Forward 548 67 1,254 (2,249) 5,439 532 0 97,190 596 213 Proposed Costs $7,878 $625 $3,140 $2,208 $30,166 $1,755 $0 $353,479 $2,404 $983 MGT Consulting Group Page 4 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 294 VICTIM WITNESS 158 PROBATION DEPT 162 BV FIRE DEPT 160/164 EMERGENC Y SVCS 165 EAST ALPINE FIRE 166 KIRKWOOD EMS 168 BV EMS 167 BUILDING DEPT 170 AGRICULTU RAL COMMISSIO 175 CDA 1 BUILDING DEPRECIATION $0 $1,416 $0 $0 $0 $0 $0 $3,562 $0 $0 2 132 RISK MANAGEMENT 767 998 2,224 0 6,951 0 347 1,090 0 2,408 5 103 PERSONNEL 1,937 4,092 0 0 2,728 0 0 2,728 0 10,911 6 105 AUDITOR-CONTROLLER 3,069 3,749 1,918 996 6,131 0 655 3,888 159 9,960 7 107 CENTRAL SERVICES 253 1,589 826 286 886 0 37 1,767 48 4,478 8 110 TREAS-TAX COLLECTOR 230 235 188 23 479 0 21 146 2 369 9 119 BUILDINGS & GROUND 0 6,702 0 0 0 0 0 1,885 0 15,755 Total Current Allocations 6,256 18,780 5,156 1,305 17,175 0 1,060 15,066 209 43,880 Less: Prior Year Allocations 5,027 12,443 0 1,199 9,997 60 1,328 12,921 200 50,226 Carry-Forward 1,229 6,337 0 106 7,178 (60) (268) 2,145 9 (6,346) Proposed Costs $7,484 $25,117 $5,156 $1,411 $24,353 $(60) $791 $17,211 $219 $37,534 MGT Consulting Group Page 5 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 176 PLANNING DEPT 179 LOCAL AGENCY FORMATION 182 LOCAL HEALTH DEPT 185 SOLID WASTE 186 WELFARE 190 ONE STOP PROGRAM 191 OFFICE OF EDUCATION 187 SOCIAL SERVICES ASSISTANC E 188 GENERAL RELIEF 194 COUNTY LIBRARY 1 BUILDING DEPRECIATION $2,335 $0 $0 $0 $23,631 $0 $0 $0 $0 $398 2 132 RISK MANAGEMENT 3,397 28 0 0 6,666 478 1,801 0 0 2,315 5 103 PERSONNEL 2,728 0 0 0 15,084 1,364 0 0 0 8,129 6 105 AUDITOR-CONTROLLER 4,754 58 229 617 23,909 3,647 2,897 335 15 8,739 7 107 CENTRAL SERVICES 1,046 3 77 39 9,436 787 0 48 0 3,401 8 110 TREAS-TAX COLLECTOR 42 2 0 79 1,004 402 2 30 2 511 9 119 BUILDINGS & GROUND 1,236 0 0 0 23,784 0 0 0 0 106,878 Total Current Allocations 15,537 91 306 736 103,514 6,678 4,700 414 17 130,371 Less: Prior Year Allocations 13,550 27 292 601 101,625 6,689 13 1,957 0 141,981 Carry-Forward 1,987 64 14 135 1,889 (11) 4,687 (1,543) 0 (11,610) Proposed Costs $17,524 $155 $321 $870 $105,403 $6,666 $9,388 $(1,129) $17 $118,761 MGT Consulting Group Page 6 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 195/196 CO PARKS 198 MUSEUM (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 1 BUILDING DEPRECIATION $0 $0 $2,253 $0 $247 $492 $0 $17,700 $0 $0 2 132 RISK MANAGEMENT 0 564 3,315 653 3,393 3,895 1,903 8,267 0 0 5 103 PERSONNEL 0 2,728 7,910 546 2,264 8,074 4,392 15,002 0 0 6 105 AUDITOR-CONTROLLER 0 1,694 11,493 4,747 11,555 13,445 6,515 27,529 0 611 7 107 CENTRAL SERVICES 0 1,297 5,948 205 1,301 2,500 1,048 7,565 0 151 8 110 TREAS-TAX COLLECTOR 0 123 609 437 871 850 467 1,150 0 26 9 119 BUILDINGS & GROUND 17,337 23,549 7,920 575 868 1,730 0 0 0 0 Total Current Allocations 17,337 29,954 39,448 7,163 20,498 30,986 14,325 77,214 0 787 Less: Prior Year Allocations 12,966 24,259 39,022 5,979 19,253 26,580 12,137 60,115 65 1,144 Carry-Forward 4,371 5,695 426 1,184 1,245 4,406 2,188 17,099 (65) (357) Proposed Costs $21,708 $35,649 $39,874 $8,347 $21,744 $35,392 $16,514 $94,313 $(65) $431 MGT Consulting Group Page 7 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department (276) WATER SHED COORD (273) BT EMERGENC Y PREP (240) AIRPORT 280 PAN FLU EPO (290) COPS GRANT (291) CAL MMET (295) LAW ENFORCEM ENT AB443 (310) MPUD 221 CO ROAD IMPROVEM ENT (340) CSA #1 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 1,568 0 1,694 0 0 0 0 0 0 5 103 PERSONNEL 0 2,100 0 2,264 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 5,974 87 4,760 0 0 (309) 0 530 4,256 7 107 CENTRAL SERVICES 0 486 19 136 0 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 0 423 5 367 0 0 0 0 84 91 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 0 10,551 111 9,221 0 0 (309) 0 614 4,347 Less: Prior Year Allocations 0 7,140 92 3,866 0 0 671 0 1,111 2,201 Carry-Forward 0 3,411 19 5,355 0 0 (980) 0 (497) 2,146 Proposed Costs $0 $13,962 $131 $14,576 $0 $0 $(1,288) $0 $116 $6,493 MGT Consulting Group Page 8 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 361 OWP 370 TRANSIT (400'S) SCHOOLS 115 COURT SERVICES 215 STATE OES 293 OHV GRANT FUND 341 BV PUBLIC SAFTEY 342 BV SW ASSESSME NT 343 BV TRANSFER STATION (500) OTHER TRUST &AGENCY 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 714 0 0 0 0 769 0 0 0 5 103 PERSONNEL 0 2,728 0 0 0 0 736 0 0 0 6 105 AUDITOR-CONTROLLER 2,048 2,053 25,295 329 0 0 1,631 387 503 4,770 7 107 CENTRAL SERVICES 0 856 0 0 0 0 185 125 115 0 8 110 TREAS-TAX COLLECTOR 81 79 3,991 5 0 0 33 2 26 753 9 119 BUILDINGS & GROUND 0 0 0 30,869 0 0 0 0 0 0 Total Current Allocations 2,129 6,430 29,286 31,203 0 0 3,354 515 643 5,523 Less: Prior Year Allocations 2,360 5,362 32,410 31,531 0 0 2,750 594 661 5,448 Carry-Forward (231) 1,068 (3,124) (328) 0 0 604 (79) (18) 75 Proposed Costs $1,898 $7,498 $26,162 $30,875 $0 $0 $3,957 $436 $624 $5,598 MGT Consulting Group Page 9 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 375 STPUD MITIGATION 376 YOUTH OFFENDER BLOCK 377 MENTAL HEALTH SVCS ACT 260 CAPITAL OUTLAY 201 DEBT SERVICE FUND 261 HAWKINS PEAK 262 PER CAPITA GRANT 267 LEVIATHAN PEAK 268 MHSA- CAP FACILITY 297 FEDERAL ANTI-DRUG 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 6,336 0 0 0 0 0 0 0 5 103 PERSONNEL 0 0 30,278 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 1,295 31,711 206 1,207 0 0 0 118 0 7 107 CENTRAL SERVICES 4,479 342 5,285 0 0 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 0 44 1,436 33 5 0 0 0 19 0 9 119 BUILDINGS & GROUND 0 0 6,064 0 0 0 0 0 0 0 Total Current Allocations 4,479 1,681 81,110 239 1,212 0 0 0 136 0 Less: Prior Year Allocations 4,768 1,634 50,904 82 1,533 0 65 0 13 0 Carry-Forward (289) 47 30,206 157 (321) 0 (65) 0 123 0 Proposed Costs $4,191 $1,728 $111,315 $395 $890 $0 $(65) $0 $260 $0 MGT Consulting Group Page 10 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 298 FEDERAL CAL-MMET 299 DEA GRANTS 271 GRANTS CLEARING 272 SAMSHA GRANT 274 HPP 296 COPS(FEDE RAL) 300 EMPG 311 ASSESSOR S SPEC REV 312 RECORDER S SPEC REV 315 TAX COLLECTIO N TRUST 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 404 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 546 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 0 49 0 4,036 0 0 70 132 171 7 107 CENTRAL SERVICES 0 0 0 0 299 0 0 0 0 (186) 8 110 TREAS-TAX COLLECTOR 0 0 5 0 423 0 0 7 9 14 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 0 0 54 0 5,707 0 0 77 142 Less: Prior Year Allocations 0 0 506 164 1,489 0 0 137 420 13 Carry-Forward 0 0 (452) (164) 4,218 0 0 (60) (278) (14) Proposed Costs $0 $0 $(399) $(164) $9,925 $0 $0 $18 $(137) $(15) MGT Consulting Group Page 11 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 394 SNC PROP 84 GRANT 395 WOODSTOV E REPLACEM 397 TITLE III FIRE SAFETY 399 TOBACCO SETTLEMEN T 515 AB233 COURT DISTRIBUTI ON 516 MH 2011 REALIGNME NT 517 MENTAL HEALTH 519 PH REALIGNME NT 522 SS REALIGNME NT 523 LOCAL REV FUND 2011 H 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 1,122 672 924 349 1,910 0 0 0 0 0 7 107 CENTRAL SERVICES 0 0 0 0 0 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 7 19 35 5 107 0 0 0 0 0 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 1,129 691 959 353 2,017 0 0 0 0 0 Less: Prior Year Allocations 124 158 524 135 1,167 0 0 0 0 0 Carry-Forward 1,005 533 435 218 850 0 0 0 0 0 Proposed Costs $2,134 $1,224 $1,395 $571 $2,867 $0 $0 $0 $0 $0 MGT Consulting Group Page 12 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 524 LOCAL REV FUND 2011 P 525 CC PERF INCENTIVES FU 595 TRANSPOR TATION - LTF 596 STATE TRANSIT ASST.(S 264 FACILITY MASTER PLAN 202 150TH ANNIVERSA RY ADH 152 SHERIFF GRANTS 156 INTEROP COMMO CAP MAINT 213 VEHICLE REPLACEM ENT ALL OTHER 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $27,778 2 132 RISK MANAGEMENT 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 530 373 0 0 0 0 539 253 118 339 7 107 CENTRAL SERVICES 0 0 0 0 0 0 0 0 0 1,163 8 110 TREAS-TAX COLLECTOR 16 39 0 0 0 0 0 28 19 67 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 26,300 Total Current Allocations 546 413 0 0 0 0 539 281 136 55,648 Less: Prior Year Allocations 88 72 641 0 750 63 732 13 78 31,361 Carry-Forward 458 341 (641) 0 (750) (63) (193) 268 58 24,287 Proposed Costs $1,005 $753 $(641) $0 $(750) $(63) $346 $549 $195 $79,935 MGT Consulting Group Page 13 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Summary Schedule Department 2nd Allocation Orphans Total 1 BUILDING DEPRECIATION $0 $143,593 2 132 RISK MANAGEMENT 0 134,245 5 103 PERSONNEL 0 221,819 6 105 AUDITOR-CONTROLLER 0 351,175 7 107 CENTRAL SERVICES 0 103,834 8 110 TREAS-TAX COLLECTOR 0 18,948 9 119 BUILDINGS & GROUND 0 423,046 Total Current Allocations 0 1,396,660 Less: Prior Year Allocations 0 1,036,189 Carry-Forward 0 267,631 Proposed Costs $0 $1,664,290 MGT Consulting Group Page 14 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 3 101 BOARD & CONSULT 78,396 0 0 0 78,396 4 102 CAO 10,869 4,792 6,077 0 16,946 10 128 INSURANCE 0 47 (47) 0 (47) 11 109 INFORMATION TECHNOLOGY 8,513 1,972 6,541 0 15,055 12 104 COUNTY CLERK 48,848 30,969 17,879 0 66,727 13 113 COUNTY ASSESSOR 57,687 33,063 24,624 0 82,311 14 114 RECORDER 12,675 12,499 176 0 12,851 15 116 ELECTIONS 348 1,069 (721) 0 (373) 16 126 CHAMBER OF COMMERCE 875 834 41 0 916 17 130 SELF-INSURANCE FUND ISF 9,271 0 0 0 9,271 18 133 RETIREE BENEFITS 7,329 6,781 548 0 7,878 19 134 SURVEYOR/ENGR 559 492 67 0 625 20 138 GRAND JURY 1,885 631 1,254 0 3,140 21 141 COUNTY COUNSEL 4,457 6,706 (2,249) 0 2,208 22 146 DISTRICT ATTORNEY 24,727 19,288 5,439 0 30,166 23 147 PUBLIC DEFENDER 1,222 690 532 0 1,755 24 292 ANTI DRUG ABUSE 0 0 0 0 0 25 149 COUNTY SHERIFF 256,289 159,099 97,190 0 353,479 26 154 BV MAINTENANCE 1,808 1,212 596 0 2,404 27 150 JAIL COSTS 771 558 213 0 983 28 294 VICTIM WITNESS 6,256 5,027 1,229 0 7,484 29 158 PROBATION DEPT 18,780 12,443 6,337 0 25,117 30 162 BV FIRE DEPT 5,156 0 0 0 5,156 31 160/164 EMERGENCY SVCS 1,305 1,199 106 0 1,411 32 165 EAST ALPINE FIRE 17,175 9,997 7,178 0 24,353 33 166 KIRKWOOD EMS 0 60 (60) 0 (60) 34 168 BV EMS 1,060 1,328 (268) 0 791 35 167 BUILDING DEPT 15,066 12,921 2,145 0 17,211 36 170 AGRICULTURAL COMMISSION 209 200 9 0 219 37 175 CDA 43,880 50,226 (6,346) 0 37,534 38 176 PLANNING DEPT 15,537 13,550 1,987 0 17,524 39 179 LOCAL AGENCY FORMATION 91 27 64 0 155 40 182 LOCAL HEALTH DEPT 306 292 14 0 321 41 185 SOLID WASTE 736 601 135 0 870 42 186 WELFARE 103,514 101,625 1,889 0 105,403 43 190 ONE STOP PROGRAM 6,678 6,689 (11) 0 6,666 44 191 OFFICE OF EDUCATION 4,700 13 4,687 0 9,388 45 187 SOCIAL SERVICES ASSISTANCE 414 1,957 (1,543) 0 (1,129) 46 188 GENERAL RELIEF 17 0 0 0 17 47 194 COUNTY LIBRARY 130,371 141,981 (11,610) 0 118,761 MGT Consulting Group Page 15 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 48 195/196 CO PARKS 17,337 12,966 4,371 0 21,708 49 198 MUSEUM 29,954 24,259 5,695 0 35,649 50 (120) HEALTH DEPT 39,448 39,022 426 0 39,874 51 (124) ENVIRONMENTAL HLTH 7,163 5,979 1,184 0 8,347 52 (121) MENTAL HEALTH 20,498 19,253 1,245 0 21,744 53 (122) DRUGS & ALCOHOL 30,986 26,580 4,406 0 35,392 54 (151) TOBACCO 14,325 12,137 2,188 0 16,514 55 (219/220) ROAD DEPT 77,214 60,115 17,099 0 94,313 56 214 PARKING/RECORDS MGMT 0 65 (65) 0 (65) 57 (330) FISH & GAME 787 1,144 (357) 0 431 58 (276) WATER SHED COORD 0 0 0 0 0 59 (273) BT EMERGENCY PREP 10,551 7,140 3,411 0 13,962 60 (240) AIRPORT 111 92 19 0 131 61 280 PAN FLU EPO 9,221 3,866 5,355 0 14,576 62 (290) COPS GRANT 0 0 0 0 0 63 (291) CAL MMET 0 0 0 0 0 64 (295) LAW ENFORCEMENT AB443 (309) 671 (980) 0 (1,288) 65 (310) MPUD 0 0 0 0 0 66 221 CO ROAD IMPROVEMENT 614 1,111 (497) 0 116 67 (340) CSA #1 4,347 2,201 2,146 0 6,493 68 361 OWP 2,129 2,360 (231) 0 1,898 69 370 TRANSIT 6,430 5,362 1,068 0 7,498 70 (400'S) SCHOOLS 29,286 32,410 (3,124) 0 26,162 71 115 COURT SERVICES 31,203 31,531 (328) 0 30,875 72 215 STATE OES 0 0 0 0 0 73 293 OHV GRANT FUND 0 0 0 0 0 74 341 BV PUBLIC SAFTEY 3,354 2,750 604 0 3,957 75 342 BV SW ASSESSMENT 515 594 (79) 0 436 76 343 BV TRANSFER STATION 643 661 (18) 0 624 77 (500) OTHER TRUST &AGENCY 5,523 5,448 75 0 5,598 78 375 STPUD MITIGATION 4,479 4,768 (289) 0 4,191 79 376 YOUTH OFFENDER BLOCK 1,681 1,634 47 0 1,728 80 377 MENTAL HEALTH SVCS ACT 81,110 50,904 30,206 0 111,315 81 260 CAPITAL OUTLAY 239 82 157 0 395 82 201 DEBT SERVICE FUND 1,212 1,533 (321) 0 890 83 261 HAWKINS PEAK 0 0 0 0 0 84 262 PER CAPITA GRANT 0 65 (65) 0 (65) 85 267 LEVIATHAN PEAK 0 0 0 0 0 86 268 MHSA-CAP FACILITY 136 13 123 0 260 87 297 FEDERAL ANTI-DRUG 0 0 0 0 0 MGT Consulting Group Page 16 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 88 298 FEDERAL CAL-MMET 0 0 0 0 0 89 299 DEA GRANTS 0 0 0 0 0 90 271 GRANTS CLEARING 54 506 (452) 0 (399) 91 272 SAMSHA GRANT 0 164 (164) 0 (164) 92 274 HPP 5,707 1,489 4,218 0 9,925 93 296 COPS(FEDERAL) 0 0 0 0 0 94 300 EMPG 0 0 0 0 0 95 311 ASSESSORS SPEC REV 77 137 (60) 0 18 96 312 RECORDERS SPEC REV 142 420 (278) 0 (137) 97 315 TAX COLLECTION TRUST 13 (14) 0 (15) 98 394 SNC PROP 84 GRANT 1,129 124 1,005 0 2,134 99 395 WOODSTOVE REPLACEMENT 691 158 533 0 1,224 100 397 TITLE III FIRE SAFETY 959 524 435 0 1,395 101 399 TOBACCO SETTLEMENT 353 135 218 0 571 102 515 AB233 COURT DISTRIBUTION 2,017 1,167 850 0 2,867 103 516 MH 2011 REALIGNMENT 0 0 0 0 0 104 517 MENTAL HEALTH 0 0 0 0 0 105 519 PH REALIGNMENT 0 0 0 0 0 106 522 SS REALIGNMENT 0 0 0 0 0 107 523 LOCAL REV FUND 2011 H 0 0 0 0 0 108 524 LOCAL REV FUND 2011 P 546 88 458 0 1,005 109 525 CC PERF INCENTIVES FU 413 72 341 0 753 110 595 TRANSPORTATION - LTF 0 641 (641) 0 (641) 111 596 STATE TRANSIT ASST.(S 0 0 0 0 0 112 264 FACILITY MASTER PLAN 0 750 (750) 0 (750) 113 202 150TH ANNIVERSARY ADH 0 63 (63) 0 (63) 114 152 SHERIFF GRANTS 539 732 (193) 0 346 115 156 INTEROP COMMO CAP MAINT 281 13 268 0 549 116 213 VEHICLE REPLACEMENT 136 78 58 0 195 117 ALL OTHER 55,648 31,361 24,287 0 79,935 Total 1,396,660 1,036,189 267,631 0 1,664,290 MGT Consulting Group Page 17 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 MGT Consulting Group Building Depreciation A Building Depreciation charge is allowable for cost plan purposes. The depreciation charge is applied to all county buildings that were purchased with county funds. The depreciation charge applicable to buildings occupied by more than one department is allocated to those departments based upon occupied square footage. The allocation for the Social Services building is based on the annual rental rate* of $23,631 and is directly allocated to Social Services. • On file with the State Controller’s Office. Page 18 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 A. Department Costs Dept:1 BUILDING DEPRECIATION Description Amount General Admin COURTHOU SE LIBRARY ADMIN BUILDING BV COMM SVCS SOCIAL SVCS PUB HEALTH CDA Personnel Costs Salaries S 0 0 0 0 0 0 0 0 0 Salary % Split .00% .00% .00% .00% .00% .00% .00% .00% Benefits S 0 0 0 0 0 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 0 0 0 0 0 Services & Supplies Cost BUILDING DEPRECIATION P 141,490 0 29,194 398 85,309 2,992 0 0 23,597 SOCIAL SVCS BLDG P 23,631 0 0 0 0 0 23,631 0 0 PUBLIC HEALTH P 0 0 0 0 0 0 0 0 0 Subtotal - Services & Supplies 165,121 0 29,194 398 85,309 2,992 23,631 0 23,597 Department Cost Total 165,121 0 29,194 398 85,309 2,992 23,631 0 23,597 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 0 Total Costs After Adjustments 165,121 0 29,194 398 85,309 2,992 23,631 0 23,597 General Admin Distribution 0 0 0 0 0 0 0 0 Grand Total $165,121 $29,194 $398 $85,309 $2,992 $23,631 $0 $23,597 not allocated MGT Consulting Group Page 19 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 A. Department Costs Dept:1 BUILDING DEPRECIATION Description Amount TURTLE ROCK Personnel Costs Salaries S 0 0 Salary % Split .00% Benefits S 0 0 Subtotal - Personnel Costs 0 0 Services & Supplies Cost BUILDING DEPRECIATION P 141,490 0 SOCIAL SVCS BLDG P 23,631 0 PUBLIC HEALTH P 0 0 Subtotal - Services & Supplies 165,121 0 Department Cost Total 165,121 0 Adjustments to Cost Subtotal - Adjustments 0 0 Total Costs After Adjustments 165,121 0 General Admin Distribution 0 Grand Total $165,121 $0 MGT Consulting Group Page 20 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 B. Incoming Costs - (Default Spread Expense%) Dept:1 BUILDING DEPRECIATION No Indirect Costs Page Intentionally Left Blank MGT Consulting Group Page 21 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 COURTHOUSE Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 29 158 PROBATION DEPT 152 4.85% $1,416 $0 $1,416 $0 $1,416 117 ALL OTHER 2,982 95.15% 27,778 0 27,778 0 27,778 Subtotal 3,134 100.00% 29,194 0 29,194 0 29,194 Direct Bills 0 0 Total $29,194 $29,194 Basis Units: SQUARE FOOTAGE Source: AUDITOR MGT Consulting Group Page 22 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 LIBRARY Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 47 194 COUNTY LIBRARY 4,200 100.00% $398 $0 $398 $0 $398 Subtotal 4,200 100.00% 398 0 398 0 398 Direct Bills 0 0 Total $398 $398 Basis Units: DIRECT Source: DIRECT MGT Consulting Group Page 23 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 ADMIN BUILDING Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,115 16.37% $13,964 $0 $13,964 $0 $13,964 5 103 PERSONNEL 171 2.51% 2,141 0 2,141 0 2,141 6 105 AUDITOR-CONTROLLER 701 10.29% 8,779 0 8,779 0 8,779 7 107 CENTRAL SERVICES 389 5.71% 4,872 0 4,872 0 4,872 8 110 TREAS-TAX COLLECTOR 458 6.72% 5,736 0 5,736 0 5,736 12 104 COUNTY CLERK 823 12.08% 10,307 0 10,307 0 10,307 13 113 COUNTY ASSESSOR 426 6.25% 5,335 0 5,335 0 5,335 14 114 RECORDER 284 4.17% 3,557 0 3,557 0 3,557 25 149 COUNTY SHERIFF 2,445 35.89% 30,620 0 30,620 0 30,620 Subtotal 6,812 100.00% 85,309 0 85,309 0 85,309 Direct Bills 0 0 Total $85,309 $85,309 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 24 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 BV COMM SVCS Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 50 (120) HEALTH DEPT 1,378 75.30% $2,253 $0 $2,253 $0 $2,253 52 (121) MENTAL HEALTH 151 8.25% 247 0 247 0 247 53 (122) DRUGS & ALCOHOL 301 16.45% 492 0 492 0 492 Subtotal 1,830 100.00% 2,992 0 2,992 0 2,992 Direct Bills 0 0 Total $2,992 $2,992 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 25 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 SOCIAL SVCS Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 42 186 WELFARE 4,138 100.00% $23,631 $0 $23,631 $0 $23,631 Subtotal 4,138 100.00% 23,631 0 23,631 0 23,631 Direct Bills 0 0 Total $23,631 $23,631 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE MGT Consulting Group Page 26 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 CDA Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 35 167 BUILDING DEPT 328 15.09% $3,562 $0 $3,562 $0 $3,562 38 176 PLANNING DEPT 215 9.89% 2,335 0 2,335 0 2,335 55 (219/220) ROAD DEPT 1,630 75.01% 17,700 0 17,700 0 17,700 Subtotal 2,173 100.00% 23,597 0 23,597 0 23,597 Direct Bills 0 0 Total $23,597 $23,597 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 27 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 TURTLE ROCK Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 22 146 DISTRICT ATTORNEY 750 15.12% $0 $0 $0 $0 $0 48 195/196 CO PARKS 4,210 84.88% 0 0 0 0 0 Subtotal 4,960 100.00% 0 0 0 0 0 Direct Bills 0 0 Total $0 $0 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 28 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:1 BUILDING DEPRECIATION Department COURTHOU SE LIBRARY ADMIN BUILDING BV COMM SVCS SOCIAL SVCS PUB HEALTH CDA TURTLE ROCK Total 3 101 BOARD & CONSULT $0 $0 $13,964 $0 $0 $0 $0 $0 $13,964 5 103 PERSONNEL 0 0 2,141 0 0 0 0 0 2,141 6 105 AUDITOR-CONTROLLER 0 0 8,779 0 0 0 0 0 8,779 7 107 CENTRAL SERVICES 0 0 4,872 0 0 0 0 0 4,872 8 110 TREAS-TAX COLLECTOR 0 0 5,736 0 0 0 0 0 5,736 12 104 COUNTY CLERK 0 0 10,307 0 0 0 0 0 10,307 13 113 COUNTY ASSESSOR 0 0 5,335 0 0 0 0 0 5,335 14 114 RECORDER 0 0 3,557 0 0 0 0 0 3,557 25 149 COUNTY SHERIFF 0 0 30,620 0 0 0 0 0 30,620 29 158 PROBATION DEPT 1,416 0 0 0 0 0 0 0 1,416 35 167 BUILDING DEPT 0 0 0 0 0 0 3,562 0 3,562 38 176 PLANNING DEPT 0 0 0 0 0 0 2,335 0 2,335 42 186 WELFARE 0 0 0 0 23,631 0 0 0 23,631 47 194 COUNTY LIBRARY 0 398 0 0 0 0 0 0 398 50 (120) HEALTH DEPT 0 0 0 2,253 0 0 0 0 2,253 52 (121) MENTAL HEALTH 0 0 0 247 0 0 0 0 247 53 (122) DRUGS & ALCOHOL 0 0 0 492 0 0 0 0 492 55 (219/220) ROAD DEPT 0 0 0 0 0 0 17,700 0 17,700 117 ALL OTHER 27,778 0 0 0 0 0 0 0 27,778 Total $29,194 $398 $85,309 $2,992 $23,631 $0 $23,597 $0 $165,121 MGT Consulting Group Page 29 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 MGT Consulting Group Risk Management Risk Management handles both Safety and Wellness Training and the County’s Insurance. The costs associated with the Safety and Wellness Training is allocated based on the number of payroll warrants. While the costs associated with Insurance is allocated based on the workers’ comp charges per department. Page 30 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 A. Department Costs Dept:2 132 RISK MANAGEMENT Description Amount General Admin SAFETY & WELLNESS INSURANCE Unallocated Personnel Costs Salaries S1 54,731 0 27,366 27,366 0 Salary % Split .00% 50.00% 50.00% .00% Benefits S 30,936 0 15,468 15,468 0 Subtotal - Personnel Costs 85,667 0 42,834 42,834 0 Services & Supplies Cost Services & Supplies S 52,576 0 26,288 26,288 0 Adjustment fr Trindel D 0 0 0 0 0 Subtotal - Services & Supplies 52,576 0 26,288 26,288 0 Department Cost Total 138,243 0 69,122 69,122 0 Adjustments to Cost Adjustment fr Trindel D 0 0 0 0 0 Subtotal - Adjustments 0 0 0 0 0 Total Costs After Adjustments 138,243 0 69,122 69,122 0 General Admin Distribution 0 0 0 0 Grand Total $138,243 $69,122 $69,122 $0 not allocated MGT Consulting Group Page 31 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 B. Incoming Costs - (Default Spread Salary%) Dept:2 132 RISK MANAGEMENT Department First Incoming Second Incoming SAFETY & WELLNESS INSURANCE Unallocated 2 SAFETY & WELLNESS $0 $715 $358 $358 $0 2 INSURANCE 0 118 59 59 0 Subtotal - 132 RISK MANAGEMENT 0 833 417 417 0 5 PERSONNEL SVCS 0 2,145 1,072 1,072 0 Subtotal - 103 PERSONNEL 0 2,145 1,072 1,072 0 6 ACCTS PAYABLE 0 537 269 269 0 6 PAYROLL SVCS 0 844 422 422 0 6 ACCOUNTING SVCS 0 1,320 660 660 0 Subtotal - 105 AUDITOR-CONTROLLE 0 2,701 1,351 1,351 0 7 AUDIT/COST PLAN 0 471 235 235 0 Subtotal - 107 CENTRAL SERVICES 0 471 235 235 0 8 WARRANT PROCESS 0 86 43 43 0 Subtotal - 110 TREAS-TAX COLLECTO 0 86 43 43 0 Total Incoming 0 6,236 3,118 3,118 0 C. Total Allocated $144,479 $72,239 $72,239 $0 50.00% 50.00% MGT Consulting Group Page 32 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 54 1.03% $715 $0 $715 $0 $715 3 101 BOARD & CONSULT 134 2.57% 1,775 0 1,775 81 1,856 4 102 CAO 54 1.03% 715 0 715 33 748 5 103 PERSONNEL 54 1.03% 715 0 715 33 748 6 105 AUDITOR-CONTROLLER 69 1.32% 914 0 914 42 956 8 110 TREAS-TAX COLLECTOR 77 1.48% 1,020 0 1,020 46 1,066 9 119 BUILDINGS & GROUND 60 1.15% 795 0 795 36 831 11 109 INFORMATION TECHNOLOGY 24 0.46% 318 0 318 14 332 12 104 COUNTY CLERK 79 1.51% 1,046 0 1,046 48 1,094 13 113 COUNTY ASSESSOR 129 2.47% 1,709 0 1,709 78 1,787 14 114 RECORDER 77 1.48% 1,020 0 1,020 46 1,066 22 146 DISTRICT ATTORNEY 79 1.51% 1,046 0 1,046 48 1,094 25 149 COUNTY SHERIFF 1,259 24.13% 16,678 0 16,678 760 17,438 26 154 BV MAINTENANCE 27 0.52% 358 0 358 16 374 28 294 VICTIM WITNESS 50 0.96% 662 0 662 30 693 29 158 PROBATION DEPT 56 1.07% 742 0 742 34 776 32 165 EAST ALPINE FIRE 27 0.52% 358 0 358 16 374 34 168 BV EMS 24 0.46% 318 0 318 14 332 35 167 BUILDING DEPT 68 1.30% 901 0 901 41 942 37 175 CDA 131 2.51% 1,735 0 1,735 79 1,814 38 176 PLANNING DEPT 181 3.47% 2,398 0 2,398 109 2,507 39 179 LOCAL AGENCY FORMATION 2 0.04% 26 0 26 1 28 42 186 WELFARE 324 6.21% 4,292 0 4,292 196 4,488 43 190 ONE STOP PROGRAM 27 0.52% 358 0 358 16 374 44 191 OFFICE OF EDUCATION 130 2.49% 1,722 0 1,722 78 1,801 47 194 COUNTY LIBRARY 135 2.59% 1,788 0 1,788 82 1,870 49 198 MUSEUM 30 0.57% 397 0 397 18 416 50 (120) HEALTH DEPT 210 4.02% 2,782 0 2,782 127 2,909 51 (124) ENVIRONMENTAL HLTH 45 0.86% 596 0 596 27 623 52 (121) MENTAL HEALTH 235 4.50% 3,113 0 3,113 142 3,255 53 (122) DRUGS & ALCOHOL 257 4.93% 3,404 0 3,404 155 3,560 54 (151) TOBACCO 125 2.40% 1,656 0 1,656 75 1,731 55 (219/220) ROAD DEPT 272 5.21% 3,603 0 3,603 164 3,767 59 (273) BT EMERGENCY PREP 105 2.01% 1,391 0 1,391 63 1,454 61 280 PAN FLU EPO 118 2.26% 1,563 0 1,563 71 1,634 69 370 TRANSIT 43 0.82% 570 0 570 26 596 74 341 BV PUBLIC SAFTEY 51 0.98% 676 0 676 31 706 80 377 MENTAL HEALTH SVCS ACT 369 7.07% 4,888 0 4,888 223 5,111 92 274 HPP 27 0.52% 358 0 358 16 374 MGT Consulting Group Page 33 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 SAFETY & WELLNESS Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 5,218 100.00% 69,122 0 69,122 3,118 72,239 Direct Bills 0 0 Total $69,122 $72,239 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE MGT Consulting Group Page 34 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 658 0.17% $118 $0 $118 $0 $118 3 101 BOARD & CONSULT 14,482 3.75% 2,593 0 2,593 117 2,710 4 102 CAO 1,054 0.27% 189 0 189 9 197 5 103 PERSONNEL 666 0.17% 119 0 119 5 125 6 105 AUDITOR-CONTROLLER 2,377 0.62% 426 0 426 19 445 8 110 TREAS-TAX COLLECTOR 3,068 0.79% 549 0 549 25 574 9 119 BUILDINGS & GROUND 24,877 6.44% 4,455 0 4,455 201 4,656 12 104 COUNTY CLERK 2,377 0.62% 426 0 426 19 445 13 113 COUNTY ASSESSOR 2,496 0.65% 447 0 447 20 467 14 114 RECORDER 674 0.17% 121 0 121 5 126 20 138 GRAND JURY 8,943 2.32% 1,601 0 1,601 72 1,674 22 146 DISTRICT ATTORNEY 12,482 3.23% 2,235 0 2,235 101 2,336 25 149 COUNTY SHERIFF 200,669 51.99% 35,933 0 35,933 1,624 37,557 28 294 VICTIM WITNESS 396 0.10% 71 0 71 3 74 29 158 PROBATION DEPT 1,189 0.31% 213 0 213 10 223 30 162 BV FIRE DEPT 11,885 3.08% 2,128 0 2,128 96 2,224 32 165 EAST ALPINE FIRE 35,143 9.10% 6,293 0 6,293 284 6,577 34 168 BV EMS 79 0.02% 14 0 14 1 15 35 167 BUILDING DEPT 792 0.21% 142 0 142 6 148 37 175 CDA 3,169 0.82% 567 0 567 26 593 38 176 PLANNING DEPT 4,754 1.23% 851 0 851 38 890 42 186 WELFARE 11,638 3.01% 2,084 0 2,084 94 2,178 43 190 ONE STOP PROGRAM 555 0.14% 99 0 99 4 104 47 194 COUNTY LIBRARY 2,377 0.62% 426 0 426 19 445 49 198 MUSEUM 792 0.21% 142 0 142 6 148 50 (120) HEALTH DEPT 2,171 0.56% 389 0 389 18 406 51 (124) ENVIRONMENTAL HLTH 158 0.04% 28 0 28 1 30 52 (121) MENTAL HEALTH 737 0.19% 132 0 132 6 138 53 (122) DRUGS & ALCOHOL 1,791 0.46% 321 0 321 14 335 54 (151) TOBACCO 919 0.24% 165 0 165 7 172 55 (219/220) ROAD DEPT 24,040 6.23% 4,305 0 4,305 195 4,499 59 (273) BT EMERGENCY PREP 610 0.16% 109 0 109 5 114 61 280 PAN FLU EPO 317 0.08% 57 0 57 3 59 69 370 TRANSIT 634 0.16% 114 0 114 5 119 74 341 BV PUBLIC SAFTEY 333 0.09% 60 0 60 3 62 80 377 MENTAL HEALTH SVCS ACT 6,546 1.70% 1,172 0 1,172 53 1,225 92 274 HPP 158 0.04% 28 0 28 1 30 MGT Consulting Group Page 35 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 386,006 100.00% 69,122 0 69,122 3,118 72,239 Direct Bills 0 0 Total $69,122 $72,239 Basis Units: WORKERS' COMP CHARGES Source: AUDITOR'S OFFICE MGT Consulting Group Page 36 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total 2 132 RISK MANAGEMENT $715 $118 $0 $833 3 101 BOARD & CONSULT 1,856 2,710 0 4,566 4 102 CAO 748 197 0 945 5 103 PERSONNEL 748 125 0 873 6 105 AUDITOR-CONTROLLER 956 445 0 1,401 8 110 TREAS-TAX COLLECTOR 1,066 574 0 1,641 9 119 BUILDINGS & GROUND 831 4,656 0 5,487 11 109 INFORMATION TECHNOLOGY 332 0 0 332 12 104 COUNTY CLERK 1,094 445 0 1,539 13 113 COUNTY ASSESSOR 1,787 467 0 2,254 14 114 RECORDER 1,066 126 0 1,193 20 138 GRAND JURY 0 1,674 0 1,674 22 146 DISTRICT ATTORNEY 1,094 2,336 0 3,430 25 149 COUNTY SHERIFF 17,438 37,557 0 54,995 26 154 BV MAINTENANCE 374 0 0 374 28 294 VICTIM WITNESS 693 74 0 767 29 158 PROBATION DEPT 776 223 0 998 30 162 BV FIRE DEPT 0 2,224 0 2,224 32 165 EAST ALPINE FIRE 374 6,577 0 6,951 34 168 BV EMS 332 15 0 347 35 167 BUILDING DEPT 942 148 0 1,090 37 175 CDA 1,814 593 0 2,408 38 176 PLANNING DEPT 2,507 890 0 3,397 39 179 LOCAL AGENCY FORMATION 28 0 0 28 42 186 WELFARE 4,488 2,178 0 6,666 43 190 ONE STOP PROGRAM 374 104 0 478 44 191 OFFICE OF EDUCATION 1,801 0 0 1,801 47 194 COUNTY LIBRARY 1,870 445 0 2,315 49 198 MUSEUM 416 148 0 564 50 (120) HEALTH DEPT 2,909 406 0 3,315 51 (124) ENVIRONMENTAL HLTH 623 30 0 653 52 (121) MENTAL HEALTH 3,255 138 0 3,393 53 (122) DRUGS & ALCOHOL 3,560 335 0 3,895 54 (151) TOBACCO 1,731 172 0 1,903 55 (219/220) ROAD DEPT 3,767 4,499 0 8,267 59 (273) BT EMERGENCY PREP 1,454 114 0 1,568 61 280 PAN FLU EPO 1,634 59 0 1,694 69 370 TRANSIT 596 119 0 714 74 341 BV PUBLIC SAFTEY 706 62 0 769 80 377 MENTAL HEALTH SVCS ACT 5,111 1,225 0 6,336 92 274 HPP 374 30 0 404 MGT Consulting Group Page 37 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total Total $72,239 $72,239 $0 $144,479 MGT Consulting Group Page 38 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 MGT Consulting Group Personnel The Personnel Department provides departmental assistance to all county departments. One function was created to allocate the costs of this department: Personnel Services. The Personnel function is allocated based on the number of budgeted positions. Page 39 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 A. Department Costs Dept:5 103 PERSONNEL Description Amount General Admin PERSONNE L SVCS Personnel Costs Salaries S1 54,734 0 54,734 Salary % Split .00% 100.00% Benefits S 102,399 0 102,399 Subtotal - Personnel Costs 157,133 0 157,133 Services & Supplies Cost SERVICES & SUPPLIES S 72,452 0 72,452 Subtotal - Services & Supplies 72,452 0 72,452 Department Cost Total 229,585 0 229,585 Adjustments to Cost Subtotal - Adjustments 0 0 0 Total Costs After Adjustments 229,585 0 229,585 General Admin Distribution 0 0 Grand Total $229,585 $229,585 MGT Consulting Group Page 40 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 B. Incoming Costs - (Default Spread Salary%) Dept:5 103 PERSONNEL Department First Incoming Second Incoming PERSONNE L SVCS 1 ADMIN BUILDING $2,141 $0 $2,141 Subtotal - BUILDING DEPRECIATION 2,141 0 2,141 2 SAFETY & WELLNESS 715 33 748 2 INSURANCE 119 5 125 Subtotal - 132 RISK MANAGEMENT 835 38 873 5 PERSONNEL SVCS 0 2,171 2,171 Subtotal - 103 PERSONNEL 0 2,171 2,171 6 ACCTS PAYABLE 0 793 793 6 PAYROLL SVCS 0 844 844 6 ACCOUNTING SVCS 0 2,189 2,189 Subtotal - 105 AUDITOR-CONTROLLE 0 3,826 3,826 7 COMMO 0 1,123 1,123 7 POSTAGE/COPIES 0 (229) (229) 7 AUDIT/COST PLAN 0 781 781 Subtotal - 107 CENTRAL SERVICES 0 1,676 1,676 8 WARRANT PROCESS 0 127 127 Subtotal - 110 TREAS-TAX COLLECTO 0 127 127 9 ADMIN BLDG 0 3,848 3,848 9 JANITORIAL SVCS 0 279 279 9 B&G SERVICES 0 704 704 Subtotal - 119 BUILDINGS & GROUND 0 4,831 4,831 Total Incoming 2,976 12,667 15,644 C. Total Allocated $245,229 $245,229 100.00% MGT Consulting Group Page 41 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 PERSONNEL SVCS Allocations Dept:5 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 0.83 0.92% $2,145 $0 $2,145 $0 $2,145 3 101 BOARD & CONSULT 5.00 5.56% 12,921 0 12,921 717 13,639 4 102 CAO 1.33 1.48% 3,437 0 3,437 191 3,628 5 103 PERSONNEL 0.84 0.93% 2,171 0 2,171 0 2,171 6 105 AUDITOR-CONTROLLER 3.00 3.33% 7,753 0 7,753 430 8,183 8 110 TREAS-TAX COLLECTOR 2.00 2.22% 5,169 0 5,169 287 5,455 9 119 BUILDINGS & GROUND 2.00 2.22% 5,169 0 5,169 287 5,455 11 109 INFORMATION TECHNOLOGY 1.00 1.11% 2,584 0 2,584 143 2,728 12 104 COUNTY CLERK 3.00 3.33% 7,753 0 7,753 430 8,183 13 113 COUNTY ASSESSOR 3.15 3.50% 8,141 0 8,141 452 8,592 14 114 RECORDER 0.85 0.94% 2,197 0 2,197 122 2,319 22 146 DISTRICT ATTORNEY 2.60 2.89% 6,719 0 6,719 373 7,092 25 149 COUNTY SHERIFF 17.00 18.89% 43,933 0 43,933 2,438 46,371 28 294 VICTIM WITNESS 0.71 0.79% 1,835 0 1,835 102 1,937 29 158 PROBATION DEPT 1.50 1.67% 3,876 0 3,876 215 4,092 32 165 EAST ALPINE FIRE 1.00 1.11% 2,584 0 2,584 143 2,728 35 167 BUILDING DEPT 1.00 1.11% 2,584 0 2,584 143 2,728 37 175 CDA 4.00 4.44% 10,337 0 10,337 574 10,911 38 176 PLANNING DEPT 1.00 1.11% 2,584 0 2,584 143 2,728 42 186 WELFARE 5.53 6.15% 14,291 0 14,291 793 15,084 43 190 ONE STOP PROGRAM 0.50 0.56% 1,292 0 1,292 72 1,364 47 194 COUNTY LIBRARY 2.98 3.31% 7,701 0 7,701 427 8,129 49 198 MUSEUM 1.00 1.11% 2,584 0 2,584 143 2,728 50 (120) HEALTH DEPT 2.90 3.22% 7,494 0 7,494 416 7,910 51 (124) ENVIRONMENTAL HLTH 0.20 0.22% 517 0 517 29 546 52 (121) MENTAL HEALTH 0.83 0.92% 2,145 0 2,145 119 2,264 53 (122) DRUGS & ALCOHOL 2.96 3.29% 7,650 0 7,650 425 8,074 54 (151) TOBACCO 1.61 1.79% 4,161 0 4,161 231 4,392 55 (219/220) ROAD DEPT 5.50 6.11% 14,214 0 14,214 789 15,002 59 (273) BT EMERGENCY PREP 0.77 0.86% 1,990 0 1,990 110 2,100 61 280 PAN FLU EPO 0.83 0.92% 2,145 0 2,145 119 2,264 69 370 TRANSIT 1.00 1.11% 2,584 0 2,584 143 2,728 74 341 BV PUBLIC SAFTEY 0.27 0.30% 698 0 698 39 736 80 377 MENTAL HEALTH SVCS ACT 11.10 12.33% 28,686 0 28,686 1,592 30,278 92 274 HPP 0.20 0.22% 517 0 517 29 546 MGT Consulting Group Page 42 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 PERSONNEL SVCS Allocations Dept:5 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 89.99 100.00% 232,561 0 232,561 12,667 245,229 Direct Bills 0 0 Total $232,561 $245,229 Basis Units: NUMBER OF FTE Source: POSITION ALLOCATION LIST MGT Consulting Group Page 43 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:5 103 PERSONNEL Department PERSONNE L SVCS Total 2 132 RISK MANAGEMENT $2,145 $2,145 3 101 BOARD & CONSULT 13,639 13,639 4 102 CAO 3,628 3,628 5 103 PERSONNEL 2,171 2,171 6 105 AUDITOR-CONTROLLER 8,183 8,183 8 110 TREAS-TAX COLLECTOR 5,455 5,455 9 119 BUILDINGS & GROUND 5,455 5,455 11 109 INFORMATION TECHNOLOGY 2,728 2,728 12 104 COUNTY CLERK 8,183 8,183 13 113 COUNTY ASSESSOR 8,592 8,592 14 114 RECORDER 2,319 2,319 22 146 DISTRICT ATTORNEY 7,092 7,092 25 149 COUNTY SHERIFF 46,371 46,371 28 294 VICTIM WITNESS 1,937 1,937 29 158 PROBATION DEPT 4,092 4,092 32 165 EAST ALPINE FIRE 2,728 2,728 35 167 BUILDING DEPT 2,728 2,728 37 175 CDA 10,911 10,911 38 176 PLANNING DEPT 2,728 2,728 42 186 WELFARE 15,084 15,084 43 190 ONE STOP PROGRAM 1,364 1,364 47 194 COUNTY LIBRARY 8,129 8,129 49 198 MUSEUM 2,728 2,728 50 (120) HEALTH DEPT 7,910 7,910 51 (124) ENVIRONMENTAL HLTH 546 546 52 (121) MENTAL HEALTH 2,264 2,264 53 (122) DRUGS & ALCOHOL 8,074 8,074 54 (151) TOBACCO 4,392 4,392 55 (219/220) ROAD DEPT 15,002 15,002 59 (273) BT EMERGENCY PREP 2,100 2,100 61 280 PAN FLU EPO 2,264 2,264 69 370 TRANSIT 2,728 2,728 74 341 BV PUBLIC SAFTEY 736 736 80 377 MENTAL HEALTH SVCS ACT 30,278 30,278 92 274 HPP 546 546 Total $245,229 $245,229 MGT Consulting Group Page 44 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 MGT Consulting Group Auditor-Controller The Auditor-Controller provides accounts payable, payroll, and departmental accounting/budgeting services to county departments. These costs are allowable and are allocated in the cost plan. Based on time records the salaries are broken down into three functions; those three functions are as follows: • Accounts Payable - number of non-payroll warrants • Payroll Services - number of payroll warrants • Accounting Services/Cost Plan - Relative budget size per dept/fund • Unallowed - This function is not allocated and is considered general government activities Page 45 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 154,292 19,888 45,254 26,538 61,501 1,111 Salary % Split 12.89% 29.33% 17.20% 39.86% .72% Benefits S 81,423 10,495 23,881 14,005 32,455 586 Subtotal - Personnel Costs 235,715 30,384 69,135 40,543 93,956 1,697 Services & Supplies Cost SERVICES & SUPPLIES S 99,132 12,778 29,075 17,051 39,514 714 Misc Revenue P (750) (750) 0 0 0 0 Subtotal - Services & Supplies 98,382 12,028 29,075 17,051 39,514 714 Department Cost Total 334,097 42,412 98,211 57,594 133,470 2,411 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments 334,097 42,412 98,211 57,594 133,470 2,411 General Admin Distribution (42,412) 14,280 8,374 19,407 351 Grand Total $334,097 $112,491 $65,968 $152,877 $2,761 not allocated MGT Consulting Group Page 46 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 $8,779 $0 $2,956 $1,733 $4,017 $73 Subtotal - BUILDING DEPRECIATION 8,779 0 2,956 1,733 4,017 73 2 SAFETY & WELLNESS 914 42 322 189 437 8 2 INSURANCE 426 19 150 88 204 4 Subtotal - 132 RISK MANAGEMENT 1,340 61 472 277 641 12 5 PERSONNEL SVCS 7,753 430 2,755 1,616 3,744 68 Subtotal - 103 PERSONNEL 7,753 430 2,755 1,616 3,744 68 6 ACCTS PAYABLE 0 403 136 80 184 3 6 PAYROLL SVCS 0 1,079 363 213 494 9 6 ACCOUNTING SVCS 0 3,196 1,076 631 1,462 26 Subtotal - 105 AUDITOR-CONTROLLE 0 4,678 1,575 924 2,141 39 7 COMMO 0 1,685 567 333 771 14 7 AUDIT/COST PLAN 0 1,140 384 225 522 9 7 EDP 0 9,780 3,293 1,931 4,475 81 Subtotal - 107 CENTRAL SERVICES 0 12,605 4,244 2,489 5,768 104 8 WARRANT PROCESS 0 64 22 13 29 1 Subtotal - 110 TREAS-TAX COLLECTO 0 64 22 13 29 1 9 ADMIN BLDG 0 11,352 3,822 2,241 5,194 94 9 JANITORIAL SVCS 0 1,142 385 226 523 9 9 B&G SERVICES 0 2,887 972 570 1,321 24 Subtotal - 119 BUILDINGS & GROUND 0 15,381 5,179 3,037 7,038 127 Total Incoming 17,871 33,220 17,202 10,088 23,378 422 C. Total Allocated $385,188 $129,693 $76,056 $176,255 $3,184 33.67% 19.75% 45.76% 0.83% MGT Consulting Group Page 47 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 40 0.45% $537 $0 $537 $0 $537 3 101 BOARD & CONSULT 82 0.93% 1,102 0 1,102 106 1,207 4 102 CAO 28 0.32% 376 0 376 36 412 5 103 PERSONNEL 59 0.67% 793 0 793 0 793 6 105 AUDITOR-CONTROLLER 30 0.34% 403 0 403 0 403 7 107 CENTRAL SERVICES 179 2.03% 2,405 0 2,405 230 2,635 8 110 TREAS-TAX COLLECTOR 27 0.31% 363 0 363 35 398 9 119 BUILDINGS & GROUND 329 3.73% 4,421 0 4,421 423 4,844 11 109 INFORMATION TECHNOLOGY 49 0.56% 658 0 658 63 721 12 104 COUNTY CLERK 73 0.83% 981 0 981 94 1,075 13 113 COUNTY ASSESSOR 39 0.44% 524 0 524 50 574 14 114 RECORDER 44 0.50% 591 0 591 57 648 15 116 ELECTIONS 25 0.28% 336 0 336 32 368 16 126 CHAMBER OF COMMERCE 2 0.02% 27 0 27 3 29 17 130 SELF-INSURANCE FUND ISF 6 0.07% 81 0 81 8 88 18 133 RETIREE BENEFITS 116 1.32% 1,559 0 1,559 149 1,708 19 134 SURVEYOR/ENGR 11 0.12% 148 0 148 14 162 20 138 GRAND JURY 4 0.05% 54 0 54 5 59 21 141 COUNTY COUNSEL 28 0.32% 376 0 376 36 412 22 146 DISTRICT ATTORNEY 158 1.79% 2,123 0 2,123 203 2,326 23 147 PUBLIC DEFENDER 25 0.28% 336 0 336 32 368 25 149 COUNTY SHERIFF 338 3.83% 4,541 0 4,541 435 4,976 28 294 VICTIM WITNESS 99 1.12% 1,330 0 1,330 127 1,458 29 158 PROBATION DEPT 101 1.15% 1,357 0 1,357 130 1,487 30 162 BV FIRE DEPT 81 0.92% 1,088 0 1,088 104 1,193 31 160/164 EMERGENCY SVCS 10 0.11% 134 0 134 13 147 32 165 EAST ALPINE FIRE 206 2.34% 2,768 0 2,768 265 3,033 34 168 BV EMS 9 0.10% 121 0 121 12 133 35 167 BUILDING DEPT 63 0.71% 846 0 846 81 928 36 170 AGRICULTURAL COMMISSION 1 0.01% 13 0 13 1 15 37 175 CDA 159 1.80% 2,136 0 2,136 205 2,341 38 176 PLANNING DEPT 18 0.20% 242 0 242 23 265 39 179 LOCAL AGENCY FORMATION 1 0.01% 13 0 13 1 15 41 185 SOLID WASTE 34 0.39% 457 0 457 44 501 42 186 WELFARE 432 4.90% 5,804 0 5,804 556 6,360 43 190 ONE STOP PROGRAM 173 1.96% 2,324 0 2,324 223 2,547 44 191 OFFICE OF EDUCATION 1 0.01% 13 0 13 1 15 45 187 SOCIAL SERVICES ASSISTANCE 13 0.15% 175 0 175 17 191 46 188 GENERAL RELIEF 1 0.01% 13 0 13 1 15 47 194 COUNTY LIBRARY 220 2.49% 2,956 0 2,956 283 3,239 49 198 MUSEUM 53 0.60% 712 0 712 68 780 50 (120) HEALTH DEPT 262 2.97% 3,520 0 3,520 337 3,857 MGT Consulting Group Page 48 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 51 (124) ENVIRONMENTAL HLTH 188 2.13% $2,526 $0 $2,526 $242 $2,768 52 (121) MENTAL HEALTH 375 4.25% 5,039 0 5,039 483 5,521 53 (122) DRUGS & ALCOHOL 366 4.15% 4,918 0 4,918 471 5,389 54 (151) TOBACCO 201 2.28% 2,701 0 2,701 259 2,959 55 (219/220) ROAD DEPT 495 5.61% 6,651 0 6,651 637 7,288 57 (330) FISH & GAME 11 0.12% 148 0 148 14 162 59 (273) BT EMERGENCY PREP 182 2.06% 2,445 0 2,445 234 2,680 60 (240) AIRPORT 2 0.02% 27 0 27 3 29 61 280 PAN FLU EPO 158 1.79% 2,123 0 2,123 203 2,326 66 221 CO ROAD IMPROVEMENT 36 0.41% 484 0 484 46 530 67 (340) CSA #1 39 0.44% 524 0 524 50 574 68 361 OWP 35 0.40% 470 0 470 45 515 69 370 TRANSIT 34 0.39% 457 0 457 44 501 70 (400'S) SCHOOLS 1,718 19.48% 23,084 0 23,084 2,211 25,295 71 115 COURT SERVICES 2 0.02% 27 0 27 3 29 74 341 BV PUBLIC SAFTEY 14 0.16% 188 0 188 18 206 75 342 BV SW ASSESSMENT 1 0.01% 13 0 13 1 15 76 343 BV TRANSFER STATION 11 0.12% 148 0 148 14 162 77 (500) OTHER TRUST &AGENCY 324 3.67% 4,353 0 4,353 417 4,770 79 376 YOUTH OFFENDER BLOCK 19 0.22% 255 0 255 24 280 80 377 MENTAL HEALTH SVCS ACT 618 7.01% 8,304 0 8,304 795 9,099 81 260 CAPITAL OUTLAY 14 0.16% 188 0 188 18 206 82 201 DEBT SERVICE FUND 2 0.02% 27 0 27 3 29 86 268 MHSA-CAP FACILITY 8 0.09% 107 0 107 10 118 90 271 GRANTS CLEARING 2 0.02% 27 0 27 3 29 92 274 HPP 182 2.06% 2,445 0 2,445 234 2,680 95 311 ASSESSORS SPEC REV 3 0.03% 40 0 40 4 44 96 312 RECORDERS SPEC REV 4 0.05% 54 0 54 5 59 97 315 TAX COLLECTION TRUST 6 0.07% 81 0 81 8 88 98 394 SNC PROP 84 GRANT 3 0.03% 40 0 40 4 44 99 395 WOODSTOVE REPLACEMENT 8 0.09% 107 0 107 10 118 100 397 TITLE III FIRE SAFETY 15 0.17% 202 0 202 19 221 101 399 TOBACCO SETTLEMENT 2 0.02% 27 0 27 3 29 102 515 AB233 COURT DISTRIBUTION 46 0.52% 618 0 618 59 677 108 524 LOCAL REV FUND 2011 P 7 0.08% 94 0 94 9 103 109 525 CC PERF INCENTIVES FU 17 0.19% 228 0 228 22 250 115 156 INTEROP COMMO CAP MAINT 12 0.14% 161 0 161 15 177 116 213 VEHICLE REPLACEMENT 8 0.09% 107 0 107 10 118 117 ALL OTHER 23 0.26% 309 0 309 30 339 MGT Consulting Group Page 49 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,820 100.00% 118,508 0 118,508 11,185 129,693 Direct Bills 0 0 Total $118,508 $129,693 Basis Units: NUMBER OF WARRANTS PROCESSED Source: AUDITOR'S OFFICE MGT Consulting Group Page 50 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 54 1.21% $844 $0 $844 $0 $844 3 101 BOARD & CONSULT 134 3.01% 2,095 0 2,095 206 2,301 4 102 CAO 54 1.21% 844 0 844 83 927 5 103 PERSONNEL 54 1.21% 844 0 844 0 844 6 105 AUDITOR-CONTROLLER 69 1.55% 1,079 0 1,079 0 1,079 8 110 TREAS-TAX COLLECTOR 77 1.73% 1,204 0 1,204 118 1,322 9 119 BUILDINGS & GROUND 60 1.35% 938 0 938 92 1,030 11 109 INFORMATION TECHNOLOGY 24 0.54% 375 0 375 37 412 12 104 COUNTY CLERK 79 1.78% 1,235 0 1,235 121 1,357 13 113 COUNTY ASSESSOR 129 2.90% 2,017 0 2,017 198 2,215 14 114 RECORDER 77 1.73% 1,204 0 1,204 118 1,322 22 146 DISTRICT ATTORNEY 79 1.78% 1,235 0 1,235 121 1,357 25 149 COUNTY SHERIFF 486 10.93% 7,599 0 7,599 747 8,345 26 154 BV MAINTENANCE 27 0.61% 422 0 422 41 464 28 294 VICTIM WITNESS 50 1.12% 782 0 782 77 859 29 158 PROBATION DEPT 56 1.26% 876 0 876 86 962 32 165 EAST ALPINE FIRE 27 0.61% 422 0 422 41 464 34 168 BV EMS 24 0.54% 375 0 375 37 412 35 167 BUILDING DEPT 68 1.53% 1,063 0 1,063 105 1,168 37 175 CDA 131 2.95% 2,048 0 2,048 201 2,249 38 176 PLANNING DEPT 181 4.07% 2,830 0 2,830 278 3,108 39 179 LOCAL AGENCY FORMATION 2 0.04% 31 0 31 3 34 42 186 WELFARE 324 7.29% 5,066 0 5,066 498 5,564 43 190 ONE STOP PROGRAM 27 0.61% 422 0 422 41 464 44 191 OFFICE OF EDUCATION 130 2.92% 2,033 0 2,033 200 2,232 47 194 COUNTY LIBRARY 135 3.04% 2,111 0 2,111 207 2,318 49 198 MUSEUM 30 0.67% 469 0 469 46 515 50 (120) HEALTH DEPT 210 4.72% 3,283 0 3,283 323 3,606 51 (124) ENVIRONMENTAL HLTH 45 1.01% 704 0 704 69 773 52 (121) MENTAL HEALTH 235 5.29% 3,674 0 3,674 361 4,035 53 (122) DRUGS & ALCOHOL 257 5.78% 4,018 0 4,018 395 4,413 54 (151) TOBACCO 125 2.81% 1,954 0 1,954 192 2,146 55 (219/220) ROAD DEPT 272 6.12% 4,253 0 4,253 418 4,671 59 (273) BT EMERGENCY PREP 105 2.36% 1,642 0 1,642 161 1,803 61 280 PAN FLU EPO 118 2.65% 1,845 0 1,845 181 2,026 69 370 TRANSIT 43 0.97% 672 0 672 66 738 74 341 BV PUBLIC SAFTEY 51 1.15% 797 0 797 78 876 80 377 MENTAL HEALTH SVCS ACT 369 8.30% 5,769 0 5,769 567 6,336 92 274 HPP 27 0.61% 422 0 422 41 464 MGT Consulting Group Page 51 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 PAYROLL SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 4,445 100.00% 69,497 0 69,497 6,559 76,056 Direct Bills 0 0 Total $69,497 $76,056 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE MGT Consulting Group Page 52 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 138,241.32 0.82% $1,320 $0 $1,320 $0 $1,320 3 101 BOARD & CONSULT 341,174.51 2.02% 3,256 0 3,256 321 3,577 4 102 CAO 223,862.26 1.33% 2,137 0 2,137 210 2,347 5 103 PERSONNEL 229,285.25 1.36% 2,189 0 2,189 0 2,189 6 105 AUDITOR-CONTROLLER 334,845.79 1.98% 3,196 0 3,196 0 3,196 7 107 CENTRAL SERVICES 273,516.71 1.62% 2,611 0 2,611 257 2,868 8 110 TREAS-TAX COLLECTOR 166,164.28 0.98% 1,586 0 1,586 156 1,742 9 119 BUILDINGS & GROUND 456,382.57 2.70% 4,356 0 4,356 429 4,785 11 109 INFORMATION TECHNOLOGY 258,643.14 1.53% 2,469 0 2,469 243 2,712 12 104 COUNTY CLERK 348,806.18 2.07% 3,329 0 3,329 328 3,657 13 113 COUNTY ASSESSOR 295,341.59 1.75% 2,819 0 2,819 278 3,097 14 114 RECORDER 102,970.76 0.61% 983 0 983 97 1,080 15 116 ELECTIONS 20,503.54 0.12% 196 0 196 19 215 16 126 CHAMBER OF COMMERCE 60,000.00 0.36% 573 0 573 56 629 17 130 SELF-INSURANCE FUND ISF 655,343.00 3.88% 6,255 0 6,255 616 6,871 18 133 RETIREE BENEFITS 381,939.59 2.26% 3,646 0 3,646 359 4,005 19 134 SURVEYOR/ENGR 26,484.99 0.16% 253 0 253 25 278 20 138 GRAND JURY 10,227.85 0.06% 98 0 98 10 107 21 141 COUNTY COUNSEL 187,137.59 1.11% 1,786 0 1,786 176 1,962 22 146 DISTRICT ATTORNEY 296,345.64 1.76% 2,829 0 2,829 279 3,107 23 147 PUBLIC DEFENDER 56,818.10 0.34% 542 0 542 53 596 25 149 COUNTY SHERIFF 2,865,294.49 16.98% 27,349 0 27,349 2,693 30,042 26 154 BV MAINTENANCE 69,251.20 0.41% 661 0 661 65 726 27 150 JAIL COSTS 55,000.00 0.33% 525 0 525 52 577 28 294 VICTIM WITNESS 71,798.53 0.43% 685 0 685 67 753 29 158 PROBATION DEPT 123,977.40 0.73% 1,183 0 1,183 117 1,300 30 162 BV FIRE DEPT 69,174.29 0.41% 660 0 660 65 725 31 160/164 EMERGENCY SVCS 80,956.32 0.48% 773 0 773 76 849 32 165 EAST ALPINE FIRE 251,246.34 1.49% 2,398 0 2,398 236 2,634 34 168 BV EMS 10,481.25 0.06% 100 0 100 10 110 35 167 BUILDING DEPT 170,985.03 1.01% 1,632 0 1,632 161 1,793 36 170 AGRICULTURAL COMMISSION 13,727.00 0.08% 131 0 131 13 144 37 175 CDA 512,110.92 3.04% 4,888 0 4,888 481 5,369 38 176 PLANNING DEPT 131,690.74 0.78% 1,257 0 1,257 124 1,381 39 179 LOCAL AGENCY FORMATION 840.00 0.00% 8 0 8 1 9 40 182 LOCAL HEALTH DEPT 21,864.00 0.13% 209 0 209 21 229 41 185 SOLID WASTE 11,143.09 0.07% 106 0 106 10 117 42 186 WELFARE 1,143,055.65 6.77% 10,910 0 10,910 1,074 11,985 43 190 ONE STOP PROGRAM 60,690.85 0.36% 579 0 579 57 636 44 191 OFFICE OF EDUCATION 62,024.75 0.37% 592 0 592 58 650 45 187 SOCIAL SERVICES ASSISTANCE 13,735.28 0.08% 131 0 131 13 144 47 194 COUNTY LIBRARY 303,487.71 1.80% 2,897 0 2,897 285 3,182 MGT Consulting Group Page 53 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 49 198 MUSEUM 37,965.04 0.23% $362 $0 $362 $36 $398 50 (120) HEALTH DEPT 384,327.63 2.28% 3,668 0 3,668 361 4,030 51 (124) ENVIRONMENTAL HLTH 115,098.09 0.68% 1,099 0 1,099 108 1,207 52 (121) MENTAL HEALTH 190,575.57 1.13% 1,819 0 1,819 179 1,998 53 (122) DRUGS & ALCOHOL 347,471.46 2.06% 3,317 0 3,317 327 3,643 54 (151) TOBACCO 134,430.23 0.80% 1,283 0 1,283 126 1,409 55 (219/220) ROAD DEPT 1,485,034.16 8.80% 14,175 0 14,175 1,396 15,571 57 (330) FISH & GAME 42,816.91 0.25% 409 0 409 40 449 59 (273) BT EMERGENCY PREP 142,213.33 0.84% 1,357 0 1,357 134 1,491 60 (240) AIRPORT 5,515.11 0.03% 53 0 53 5 58 61 280 PAN FLU EPO 38,854.06 0.23% 371 0 371 37 407 64 (295) LAW ENFORCEMENT AB443 (29,444.00) -0.17% (281) 0 (281) (28) (309) 67 (340) CSA #1 351,182.41 2.08% 3,352 0 3,352 330 3,682 68 361 OWP 146,159.52 0.87% 1,395 0 1,395 137 1,532 69 370 TRANSIT 77,673.42 0.46% 741 0 741 73 814 71 115 COURT SERVICES 28,585.44 0.17% 273 0 273 27 300 74 341 BV PUBLIC SAFTEY 52,391.70 0.31% 500 0 500 49 549 75 342 BV SW ASSESSMENT 35,548.94 0.21% 339 0 339 33 373 76 343 BV TRANSFER STATION 32,483.24 0.19% 310 0 310 31 341 79 376 YOUTH OFFENDER BLOCK 96,862.73 0.57% 925 0 925 91 1,016 80 377 MENTAL HEALTH SVCS ACT 1,552,273.91 9.20% 14,816 0 14,816 1,459 16,276 82 201 DEBT SERVICE FUND 112,295.73 0.67% 1,072 0 1,072 106 1,177 90 271 GRANTS CLEARING 1,868.75 0.01% 18 0 18 2 20 92 274 HPP 85,130.78 0.50% 813 0 813 80 893 95 311 ASSESSORS SPEC REV 2,496.70 0.01% 24 0 24 2 26 96 312 RECORDERS SPEC REV 7,015.04 0.04% 67 0 67 7 74 97 315 TAX COLLECTION TRUST 7,875.06 0.05% 75 0 75 7 83 98 394 SNC PROP 84 GRANT 102,821.21 0.61% 981 0 981 97 1,078 99 395 WOODSTOVE REPLACEMENT 52,892.27 0.31% 505 0 505 50 555 100 397 TITLE III FIRE SAFETY 67,103.94 0.40% 641 0 641 63 704 101 399 TOBACCO SETTLEMENT 30,432.00 0.18% 290 0 290 29 319 102 515 AB233 COURT DISTRIBUTION 117,598.68 0.70% 1,122 0 1,122 111 1,233 108 524 LOCAL REV FUND 2011 P 40,724.05 0.24% 389 0 389 38 427 109 525 CC PERF INCENTIVES FU 11,705.75 0.07% 112 0 112 11 123 114 152 SHERIFF GRANTS 51,414.96 0.30% 491 0 491 48 539 115 156 INTEROP COMMO CAP MAINT 7,312.74 0.04% 70 0 70 7 77 MGT Consulting Group Page 54 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 16,873,276.06 100.00% 161,055 0 161,055 15,201 176,255 Direct Bills 0 0 Total $161,055 $176,255 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET MGT Consulting Group Page 55 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 2 132 RISK MANAGEMENT $537 $844 $1,320 $0 $2,701 3 101 BOARD & CONSULT 1,207 2,301 3,577 0 7,086 4 102 CAO 412 927 2,347 0 3,687 5 103 PERSONNEL 793 844 2,189 0 3,826 6 105 AUDITOR-CONTROLLER 403 1,079 3,196 0 4,678 7 107 CENTRAL SERVICES 2,635 0 2,868 0 5,503 8 110 TREAS-TAX COLLECTOR 398 1,322 1,742 0 3,462 9 119 BUILDINGS & GROUND 4,844 1,030 4,785 0 10,659 11 109 INFORMATION TECHNOLOGY 721 412 2,712 0 3,845 12 104 COUNTY CLERK 1,075 1,357 3,657 0 6,089 13 113 COUNTY ASSESSOR 574 2,215 3,097 0 5,886 14 114 RECORDER 648 1,322 1,080 0 3,050 15 116 ELECTIONS 368 0 215 0 583 16 126 CHAMBER OF COMMERCE 29 0 629 0 659 17 130 SELF-INSURANCE FUND ISF 88 0 6,871 0 6,960 18 133 RETIREE BENEFITS 1,708 0 4,005 0 5,713 19 134 SURVEYOR/ENGR 162 0 278 0 440 20 138 GRAND JURY 59 0 107 0 166 21 141 COUNTY COUNSEL 412 0 1,962 0 2,374 22 146 DISTRICT ATTORNEY 2,326 1,357 3,107 0 6,790 23 147 PUBLIC DEFENDER 368 0 596 0 964 25 149 COUNTY SHERIFF 4,976 8,345 30,042 0 43,364 26 154 BV MAINTENANCE 0 464 726 0 1,190 27 150 JAIL COSTS 0 0 577 0 577 28 294 VICTIM WITNESS 1,458 859 753 0 3,069 29 158 PROBATION DEPT 1,487 962 1,300 0 3,749 30 162 BV FIRE DEPT 1,193 0 725 0 1,918 31 160/164 EMERGENCY SVCS 147 0 849 0 996 32 165 EAST ALPINE FIRE 3,033 464 2,634 0 6,131 34 168 BV EMS 133 412 110 0 655 35 167 BUILDING DEPT 928 1,168 1,793 0 3,888 36 170 AGRICULTURAL COMMISSION 15 0 144 0 159 37 175 CDA 2,341 2,249 5,369 0 9,960 38 176 PLANNING DEPT 265 3,108 1,381 0 4,754 39 179 LOCAL AGENCY FORMATION 15 34 9 0 58 40 182 LOCAL HEALTH DEPT 0 0 229 0 229 41 185 SOLID WASTE 501 0 117 0 617 42 186 WELFARE 6,360 5,564 11,985 0 23,909 43 190 ONE STOP PROGRAM 2,547 464 636 0 3,647 44 191 OFFICE OF EDUCATION 15 2,232 650 0 2,897 45 187 SOCIAL SERVICES ASSISTANCE 191 0 144 0 335 MGT Consulting Group Page 56 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 46 188 GENERAL RELIEF $15 $0 $0 $0 $15 47 194 COUNTY LIBRARY 3,239 2,318 3,182 0 8,739 49 198 MUSEUM 780 515 398 0 1,694 50 (120) HEALTH DEPT 3,857 3,606 4,030 0 11,493 51 (124) ENVIRONMENTAL HLTH 2,768 773 1,207 0 4,747 52 (121) MENTAL HEALTH 5,521 4,035 1,998 0 11,555 53 (122) DRUGS & ALCOHOL 5,389 4,413 3,643 0 13,445 54 (151) TOBACCO 2,959 2,146 1,409 0 6,515 55 (219/220) ROAD DEPT 7,288 4,671 15,571 0 27,529 57 (330) FISH & GAME 162 0 449 0 611 59 (273) BT EMERGENCY PREP 2,680 1,803 1,491 0 5,974 60 (240) AIRPORT 29 0 58 0 87 61 280 PAN FLU EPO 2,326 2,026 407 0 4,760 64 (295) LAW ENFORCEMENT AB443 0 0 (309) 0 (309) 66 221 CO ROAD IMPROVEMENT 530 0 0 0 530 67 (340) CSA #1 574 0 3,682 0 4,256 68 361 OWP 515 0 1,532 0 2,048 69 370 TRANSIT 501 738 814 0 2,053 70 (400'S) SCHOOLS 25,295 0 0 0 25,295 71 115 COURT SERVICES 29 0 300 0 329 74 341 BV PUBLIC SAFTEY 206 876 549 0 1,631 75 342 BV SW ASSESSMENT 15 0 373 0 387 76 343 BV TRANSFER STATION 162 0 341 0 503 77 (500) OTHER TRUST &AGENCY 4,770 0 0 0 4,770 79 376 YOUTH OFFENDER BLOCK 280 0 1,016 0 1,295 80 377 MENTAL HEALTH SVCS ACT 9,099 6,336 16,276 0 31,711 81 260 CAPITAL OUTLAY 206 0 0 0 206 82 201 DEBT SERVICE FUND 29 0 1,177 0 1,207 86 268 MHSA-CAP FACILITY 118 0 0 0 118 90 271 GRANTS CLEARING 29 0 20 0 49 92 274 HPP 2,680 464 893 0 4,036 95 311 ASSESSORS SPEC REV 44 0 26 0 70 96 312 RECORDERS SPEC REV 59 0 74 0 132 97 315 TAX COLLECTION TRUST 88 0 83 0 171 98 394 SNC PROP 84 GRANT 44 0 1,078 0 1,122 99 395 WOODSTOVE REPLACEMENT 118 0 555 0 672 100 397 TITLE III FIRE SAFETY 221 0 704 0 924 101 399 TOBACCO SETTLEMENT 29 0 319 0 349 102 515 AB233 COURT DISTRIBUTION 677 0 1,233 0 1,910 108 524 LOCAL REV FUND 2011 P 103 0 427 0 530 109 525 CC PERF INCENTIVES FU 250 0 123 0 373 MGT Consulting Group Page 57 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 114 152 SHERIFF GRANTS $0 $0 $539 $0 $539 115 156 INTEROP COMMO CAP MAINT 177 0 77 0 253 116 213 VEHICLE REPLACEMENT 118 0 0 0 118 117 ALL OTHER 339 0 0 0 339 Total $129,693 $76,056 $176,255 $0 $382,004 MGT Consulting Group Page 58 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 MGT Consulting Group Central Services This budget unit contains the allowable costs of Communications (phone system), Postage, Annual Audit and the EDP Maintenance Contracts. Communications costs are allocated to departments based on the number of phones. EDP costs are allocated based on percent of usage. The County is charging for postage. The costs are allocated on that basis and then subsequently deducted (directly charged). The credits do not show up in the actual cost of the budget as they are abated against the expense accounts. The county’s annual audit costs are allocated based on the relative budge size. Page 59 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 48,126 0 48,126 0 0 0 0 PROF SERVICES P 12,616 5,816 0 0 0 6,800 0 AUDIT P 42,211 0 0 0 42,211 0 0 COST PLAN P 5,500 0 0 0 5,500 0 0 RENTS & LEASES P 10,816 1,836 0 1,547 0 2,762 4,671 MAINT AGREEMENTS P 12,259 0 0 0 0 12,259 0 SERVICE & SUPPLIES P 108,817 9,367 0 10,085 0 0 89,365 INTRAFUND TRANSFER D (8,032) 0 0 0 0 0 0 Subtotal - Services & Supplies 232,313 17,019 48,126 11,632 47,711 21,821 94,036 Department Cost Total 232,313 17,019 48,126 11,632 47,711 21,821 94,036 Adjustments to Cost INTRAFUND TRANSFER D 8,032 0 0 0 0 0 0 Subtotal - Adjustments 8,032 0 0 0 0 0 0 Total Costs After Adjustments 240,345 17,019 48,126 11,632 47,711 21,821 94,036 General Admin Distribution (17,019) 3,667 886 3,636 1,663 7,166 Grand Total $240,345 $51,793 $12,519 $51,347 $23,483 $101,202 not allocated MGT Consulting Group Page 60 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 B. Incoming Costs - (Default Spread Expense%) Dept:7 107 CENTRAL SERVICES Department First Incoming Second Incoming COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED 1 ADMIN BUILDING $4,872 $0 $1,050 $254 $1,041 $476 $2,051 Subtotal - BUILDING DEPRECIATION 4,872 0 1,050 254 1,041 476 2,051 6 ACCTS PAYABLE 2,405 230 568 137 563 258 1,110 6 ACCOUNTING SVCS 2,611 257 618 149 613 280 1,208 Subtotal - 105 AUDITOR-CONTROLLE 5,016 487 1,186 287 1,176 538 2,317 7 POSTAGE/COPIES 0 (3,662) (789) (191) (782) (358) (1,542) 7 AUDIT/COST PLAN 0 931 201 49 199 91 392 Subtotal - 107 CENTRAL SERVICES 0 (2,731) (588) (142) (583) (267) (1,150) 8 WARRANT PROCESS 0 384 83 20 82 38 162 Subtotal - 110 TREAS-TAX COLLECTO 0 384 83 20 82 38 162 9 ADMIN BLDG 0 8,081 1,741 421 1,726 790 3,403 9 JANITORIAL SVCS 0 634 137 33 135 62 267 9 B&G SERVICES 0 1,602 345 83 342 157 675 Subtotal - 119 BUILDINGS & GROUND 0 10,317 2,223 537 2,204 1,008 4,344 Total Incoming 9,887 8,458 3,953 956 3,919 1,792 7,725 C. Total Allocated $258,690 $55,747 $13,474 $55,266 $25,276 $108,927 21.55% 5.21% 21.36% 9.77% 42.11% MGT Consulting Group Page 61 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 COMMO Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1.00 1.04% $562 $0 $562 $20 $582 4 102 CAO 1.00 1.04% 562 0 562 20 582 5 103 PERSONNEL 2.00 2.08% 1,123 0 1,123 0 1,123 6 105 AUDITOR-CONTROLLER 3.00 3.13% 1,685 0 1,685 0 1,685 8 110 TREAS-TAX COLLECTOR 2.00 2.08% 1,123 0 1,123 40 1,163 9 119 BUILDINGS & GROUND 3.00 3.13% 1,685 0 1,685 60 1,745 11 109 INFORMATION TECHNOLOGY 1.00 1.04% 562 0 562 20 582 12 104 COUNTY CLERK 3.00 3.13% 1,685 0 1,685 60 1,745 13 113 COUNTY ASSESSOR 3.00 3.13% 1,685 0 1,685 60 1,745 14 114 RECORDER 1.00 1.04% 562 0 562 20 582 21 141 COUNTY COUNSEL 1.00 1.04% 562 0 562 20 582 22 146 DISTRICT ATTORNEY 3.00 3.13% 1,685 0 1,685 60 1,745 25 149 COUNTY SHERIFF 17.00 17.71% 9,549 0 9,549 340 9,890 29 158 PROBATION DEPT 2.00 2.08% 1,123 0 1,123 40 1,163 30 162 BV FIRE DEPT 1.00 1.04% 562 0 562 20 582 35 167 BUILDING DEPT 2.00 2.08% 1,123 0 1,123 40 1,163 37 175 CDA 5.00 5.21% 2,809 0 2,809 100 2,909 38 176 PLANNING DEPT 1.00 1.04% 562 0 562 20 582 42 186 WELFARE 10.00 10.42% 5,617 0 5,617 200 5,817 43 190 ONE STOP PROGRAM 1.00 1.04% 562 0 562 20 582 47 194 COUNTY LIBRARY 4.00 4.17% 2,247 0 2,247 80 2,327 49 198 MUSEUM 2.00 2.08% 1,123 0 1,123 40 1,163 50 (120) HEALTH DEPT 8.00 8.33% 4,494 0 4,494 160 4,654 52 (121) MENTAL HEALTH 1.10 1.15% 618 0 618 22 640 53 (122) DRUGS & ALCOHOL 2.20 2.29% 1,236 0 1,236 44 1,280 54 (151) TOBACCO 1.00 1.04% 562 0 562 20 582 55 (219/220) ROAD DEPT 4.00 4.17% 2,247 0 2,247 80 2,327 69 370 TRANSIT 1.00 1.04% 562 0 562 20 582 78 375 STPUD MITIGATION 7.70 8.02% 4,325 0 4,325 154 4,479 117 ALL OTHER 2.00 2.08% 1,123 0 1,123 40 1,163 Subtotal 96.00 100.00% 53,924 0 53,924 1,823 55,747 Direct Bills 0 0 Total $53,924 $55,747 Basis Units: NUMBER OF PHONES Source: AUDITOR'S OFFICE MGT Consulting Group Page 62 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 571.81 2.79% $364 $(572) $(208) $26 $(182) 5 103 PERSONNEL 629.27 3.07% 401 (629) (229) 0 (229) 7 107 CENTRAL SERVICES 10,084.80 49.28% 6,423 (10,085) (3,662) 0 (3,662) 8 110 TREAS-TAX COLLECTOR 2,204.94 10.77% 1,404 (2,205) (801) 100 (701) 13 113 COUNTY ASSESSOR 380.99 1.86% 243 (381) (138) 17 (121) 14 114 RECORDER 383.29 1.87% 244 (383) (139) 17 (122) 15 116 ELECTIONS 1,149.54 5.62% 732 (1,150) (417) 52 (365) 22 146 DISTRICT ATTORNEY 170.19 0.83% 108 (170) (62) 8 (54) 25 149 COUNTY SHERIFF 647.18 3.16% 412 (647) (235) 29 (206) 29 158 PROBATION DEPT 36.66 0.18% 23 (37) (13) 2 (12) 37 175 CDA 746.88 3.65% 476 (747) (271) 34 (237) 42 186 WELFARE 1,300.08 6.35% 828 (1,300) (472) 59 (413) 43 190 ONE STOP PROGRAM 27.95 0.14% 18 (28) (10) 1 47 194 COUNTY LIBRARY (11.14) -0.05% 11 4 4 50 (120) HEALTH DEPT 195.21 0.95% 124 (195) (71) 9 (62) 51 (124) ENVIRONMENTAL HLTH 630.68 3.08% 402 (631) (229) 28 (201) 52 (121) MENTAL HEALTH 35.79 0.17% 23 (36) (13) 2 (11) 53 (122) DRUGS & ALCOHOL 18.47 0.09% 12 (18) 1 54 (151) TOBACCO 24.45 0.12% 16 (24) 1 59 (273) BT EMERGENCY PREP 49.99 0.24% 32 (50) (18) 2 (16) 61 280 PAN FLU EPO 2.89 0.01% 2 0 80 377 MENTAL HEALTH SVCS ACT 598.31 2.92% 381 (598) (217) 27 (190) 92 274 HPP 2.89 0.01% 2 0 97 315 TAX COLLECTION TRUST 584.15 2.85% 372 (584) (212) 26 (186) Subtotal 20,465.27 100.00% 13,034 (20,465) (7,431) 441 (6,991) Direct Bills 20,465 20,465 Total $13,034 $13,474 Basis Units: COSTS ABATED Source: AUDITOR'S OFFICE MGT Consulting Group Page 63 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 138,241.32 0.88% $471 $0 $471 $0 $471 3 101 BOARD & CONSULT 341,174.51 2.17% 1,162 0 1,162 42 1,203 4 102 CAO 223,862.26 1.43% 762 0 762 27 790 5 103 PERSONNEL 229,285.25 1.46% 781 0 781 0 781 6 105 AUDITOR-CONTROLLER 334,845.79 2.13% 1,140 0 1,140 0 1,140 7 107 CENTRAL SERVICES 273,516.71 1.74% 931 0 931 0 931 8 110 TREAS-TAX COLLECTOR 166,164.28 1.06% 566 0 566 20 586 9 119 BUILDINGS & GROUND 456,382.57 2.91% 1,554 0 1,554 56 1,610 11 109 INFORMATION TECHNOLOGY 258,643.14 1.65% 881 0 881 32 912 12 104 COUNTY CLERK 348,806.18 2.22% 1,188 0 1,188 43 1,230 13 113 COUNTY ASSESSOR 295,341.59 1.88% 1,006 0 1,006 36 1,042 14 114 RECORDER 102,970.76 0.66% 351 0 351 13 363 15 116 ELECTIONS 20,503.54 0.13% 70 0 70 3 72 16 126 CHAMBER OF COMMERCE 60,000.00 0.38% 204 0 204 7 212 17 130 SELF-INSURANCE FUND ISF 655,343.00 4.17% 2,231 0 2,231 80 2,312 18 133 RETIREE BENEFITS 381,939.59 2.43% 1,300 0 1,300 47 1,347 19 134 SURVEYOR/ENGR 26,484.99 0.17% 90 0 90 3 93 20 138 GRAND JURY 10,227.85 0.07% 35 0 35 1 36 21 141 COUNTY COUNSEL 187,137.59 1.19% 637 0 637 23 660 22 146 DISTRICT ATTORNEY 296,345.64 1.89% 1,009 0 1,009 36 1,045 23 147 PUBLIC DEFENDER 56,818.10 0.36% 193 0 193 7 200 25 149 COUNTY SHERIFF 2,865,294.49 18.25% 9,756 0 9,756 352 10,107 26 154 BV MAINTENANCE 69,251.20 0.44% 236 0 236 8 244 27 150 JAIL COSTS 55,000.00 0.35% 187 0 187 7 194 28 294 VICTIM WITNESS 71,798.53 0.46% 244 0 244 9 253 29 158 PROBATION DEPT 123,977.40 0.79% 422 0 422 15 437 30 162 BV FIRE DEPT 69,174.29 0.44% 236 0 236 8 244 31 160/164 EMERGENCY SVCS 80,956.32 0.52% 276 0 276 10 286 32 165 EAST ALPINE FIRE 251,246.34 1.60% 855 0 855 31 886 34 168 BV EMS 10,481.25 0.07% 36 0 36 1 37 35 167 BUILDING DEPT 170,985.03 1.09% 582 0 582 21 603 36 170 AGRICULTURAL COMMISSION 13,727.00 0.09% 47 0 47 2 48 37 175 CDA 512,110.92 3.26% 1,744 0 1,744 63 1,806 38 176 PLANNING DEPT 131,690.74 0.84% 448 0 448 16 465 39 179 LOCAL AGENCY FORMATION 840.00 0.01% 3 0 3 0 3 40 182 LOCAL HEALTH DEPT 21,864.00 0.14% 74 0 74 3 77 41 185 SOLID WASTE 11,143.09 0.07% 38 0 38 1 39 42 186 WELFARE 1,143,055.65 7.28% 3,892 0 3,892 140 4,032 43 190 ONE STOP PROGRAM 60,690.85 0.39% 207 0 207 7 214 45 187 SOCIAL SERVICES ASSISTANCE 13,735.28 0.09% 47 0 47 2 48 47 194 COUNTY LIBRARY 303,487.71 1.93% 1,033 0 1,033 37 1,071 49 198 MUSEUM 37,965.04 0.24% 129 0 129 5 134 MGT Consulting Group Page 64 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 AUDIT/COST PLAN Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 50 (120) HEALTH DEPT 384,327.63 2.45% $1,309 $0 $1,309 $47 $1,356 51 (124) ENVIRONMENTAL HLTH 115,098.09 0.73% 392 0 392 14 406 52 (121) MENTAL HEALTH 190,575.57 1.21% 649 0 649 23 672 53 (122) DRUGS & ALCOHOL 347,471.46 2.21% 1,183 0 1,183 43 1,226 54 (151) TOBACCO 134,430.23 0.86% 458 0 458 16 474 55 (219/220) ROAD DEPT 1,485,034.16 9.46% 5,056 0 5,056 182 5,238 57 (330) FISH & GAME 42,816.91 0.27% 146 0 146 5 151 59 (273) BT EMERGENCY PREP 142,213.33 0.91% 484 0 484 17 502 60 (240) AIRPORT 5,515.11 0.04% 19 0 19 1 19 61 280 PAN FLU EPO 38,854.06 0.25% 132 0 132 5 137 69 370 TRANSIT 77,673.42 0.49% 264 0 264 10 274 74 341 BV PUBLIC SAFTEY 52,391.70 0.33% 178 0 178 6 185 75 342 BV SW ASSESSMENT 35,548.94 0.23% 121 0 121 4 125 76 343 BV TRANSFER STATION 32,483.24 0.21% 111 0 111 4 115 79 376 YOUTH OFFENDER BLOCK 96,862.73 0.62% 330 0 330 12 342 80 377 MENTAL HEALTH SVCS ACT 1,552,273.91 9.89% 5,285 0 5,285 190 5,476 92 274 HPP 85,130.78 0.54% 290 0 290 10 300 Subtotal 15,701,211.06 100.00% 53,459 0 53,459 1,807 55,266 Direct Bills 0 0 Total $53,459 $55,266 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET MGT Consulting Group Page 65 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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% $9,780 $0 $9,780 $0 $9,780 8 110 TREAS-TAX COLLECTOR 35 35.00% 8,557 0 8,557 482 9,039 13 113 COUNTY ASSESSOR 25 25.00% 6,112 0 6,112 344 6,457 Subtotal 100 100.00% 24,449 0 24,449 826 25,276 Direct Bills 0 0 Total $24,449 $25,276 Basis Units: PERCENT OF USAGE Source: EDP WORKSHEET MGT Consulting Group Page 66 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 0 Direct Billed $0 $20,465 $0 $0 $0 $20,465 2 132 RISK MANAGEMENT 0 0 471 0 0 471 3 101 BOARD & CONSULT 582 (182) 1,203 0 0 1,603 4 102 CAO 582 0 790 0 0 1,371 5 103 PERSONNEL 1,123 (229) 781 0 0 1,676 6 105 AUDITOR-CONTROLLER 1,685 0 1,140 9,780 0 12,605 7 107 CENTRAL SERVICES 0 (3,662) 931 0 0 (2,731) 8 110 TREAS-TAX COLLECTOR 1,163 (701) 586 9,039 0 10,088 9 119 BUILDINGS & GROUND 1,745 0 1,610 0 0 3,355 11 109 INFORMATION TECHNOLOGY 582 0 912 0 0 1,494 12 104 COUNTY CLERK 1,745 0 1,230 0 0 2,976 13 113 COUNTY ASSESSOR 1,745 (121) 1,042 6,457 0 9,123 14 114 RECORDER 582 (122) 363 0 0 823 15 116 ELECTIONS 0 (365) 72 0 0 (293) 16 126 CHAMBER OF COMMERCE 0 0 212 0 0 212 17 130 SELF-INSURANCE FUND ISF 0 0 2,312 0 0 2,312 18 133 RETIREE BENEFITS 0 0 1,347 0 0 1,347 19 134 SURVEYOR/ENGR 0 0 93 0 0 93 20 138 GRAND JURY 0 0 36 0 0 36 21 141 COUNTY COUNSEL 582 0 660 0 0 1,242 22 146 DISTRICT ATTORNEY 1,745 (54) 1,045 0 0 2,736 23 147 PUBLIC DEFENDER 0 0 200 0 0 200 25 149 COUNTY SHERIFF 9,890 (206) 10,107 0 0 19,791 26 154 BV MAINTENANCE 0 0 244 0 0 244 27 150 JAIL COSTS 0 0 194 0 0 194 28 294 VICTIM WITNESS 0 0 253 0 0 253 29 158 PROBATION DEPT 1,163 (12) 437 0 0 1,589 30 162 BV FIRE DEPT 582 0 244 0 0 826 31 160/164 EMERGENCY SVCS 0 0 286 0 0 286 32 165 EAST ALPINE FIRE 0 0 886 0 0 886 34 168 BV EMS 0 0 37 0 0 37 35 167 BUILDING DEPT 1,163 0 603 0 0 1,767 36 170 AGRICULTURAL COMMISSION 0 0 48 0 0 48 37 175 CDA 2,909 (237) 1,806 0 0 4,478 38 176 PLANNING DEPT 582 0 465 0 0 1,046 39 179 LOCAL AGENCY FORMATION 0 0 3 0 0 3 40 182 LOCAL HEALTH DEPT 0 0 77 0 0 77 41 185 SOLID WASTE 0 0 39 0 0 39 42 186 WELFARE 5,817 (413) 4,032 0 0 9,436 43 190 ONE STOP PROGRAM 582 214 0 0 787 45 187 SOCIAL SERVICES ASSISTANCE 0 0 48 0 0 48 MGT Consulting Group Page 67 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 47 194 COUNTY LIBRARY $2,327 $4 $1,071 $0 $0 $3,401 49 198 MUSEUM 1,163 0 134 0 0 1,297 50 (120) HEALTH DEPT 4,654 (62) 1,356 0 0 5,948 51 (124) ENVIRONMENTAL HLTH 0 (201) 406 0 0 205 52 (121) MENTAL HEALTH 640 (11) 672 0 0 1,301 53 (122) DRUGS & ALCOHOL 1,280 1,226 0 0 2,500 54 (151) TOBACCO 582 474 0 0 1,048 55 (219/220) ROAD DEPT 2,327 0 5,238 0 0 7,565 57 (330) FISH & GAME 0 0 151 0 0 151 59 (273) BT EMERGENCY PREP 0 (16) 502 0 0 486 60 (240) AIRPORT 0 0 19 0 0 19 61 280 PAN FLU EPO 0 137 0 0 136 69 370 TRANSIT 582 0 274 0 0 856 74 341 BV PUBLIC SAFTEY 0 0 185 0 0 185 75 342 BV SW ASSESSMENT 0 0 125 0 0 125 76 343 BV TRANSFER STATION 0 0 115 0 0 115 78 375 STPUD MITIGATION 4,479 0 0 0 0 4,479 79 376 YOUTH OFFENDER BLOCK 0 0 342 0 0 342 80 377 MENTAL HEALTH SVCS ACT 0 (190) 5,476 0 0 5,285 92 274 HPP 0 300 0 0 299 97 315 TAX COLLECTION TRUST 0 (186) 0 0 0 (186) 117 ALL OTHER 1,163 0 0 0 0 1,163 Total $55,747 $13,474 $55,266 $25,276 $0 $149,763 MGT Consulting Group Page 68 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 MGT Consulting Group Treasurer-Tax Collector The Treasurer-Tax Collector’s Office is responsible for: County banking, Special District, and School District funds. Other activities include warrant and deposit permit reconciliation, receiving payments, and tax collection. Only the cost of warrant and transfer processing is allocated in this plan. This function is allocated based on the departmental total of Payroll, Auditor, Welfare, and Trust and Agency Warrants. The breakdown of salary across the two functions are based on time records. Page 69 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 A. Department Costs Dept:8 110 TREAS-TAX COLLECTOR Description Amount General Admin WARRANT PROCESS UNALLOCAT ED Personnel Costs Salaries S1 105,118 0 11,847 93,271 Salary % Split .00% 11.27% 88.73% Benefits S 51,809 0 5,839 45,970 Subtotal - Personnel Costs 156,927 0 17,686 139,241 Services & Supplies Cost Services & Supplies S 9,239 0 1,041 8,198 Misc Revenues P (2,635) 0 (2,635) 0 Subtotal - Services & Supplies 6,604 0 (1,594) 8,198 Department Cost Total 163,531 0 16,092 147,439 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 163,531 0 16,092 147,439 General Admin Distribution 0 0 0 Grand Total $163,531 $16,092 $147,439 not allocated MGT Consulting Group Page 70 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 B. Incoming Costs - (Default Spread Salary%) Dept:8 110 TREAS-TAX COLLECTOR Department First Incoming Second Incoming WARRANT PROCESS UNALLOCAT ED 1 ADMIN BUILDING $5,736 $0 $646 $5,089 Subtotal - BUILDING DEPRECIATION 5,736 0 646 5,089 2 SAFETY & WELLNESS 1,020 46 120 946 2 INSURANCE 549 25 65 509 Subtotal - 132 RISK MANAGEMENT 1,569 71 185 1,456 5 PERSONNEL SVCS 5,169 287 615 4,841 Subtotal - 103 PERSONNEL 5,169 287 615 4,841 6 ACCTS PAYABLE 363 35 45 353 6 PAYROLL SVCS 1,204 118 149 1,173 6 ACCOUNTING SVCS 1,586 156 196 1,546 Subtotal - 105 AUDITOR-CONTROLLE 3,153 309 390 3,072 7 COMMO 1,123 40 131 1,032 7 POSTAGE/COPIES (801) 100 (79) (622) 7 AUDIT/COST PLAN 566 20 66 520 7 EDP 8,557 482 1,019 8,021 Subtotal - 107 CENTRAL SERVICES 9,446 642 1,137 8,951 8 WARRANT PROCESS 0 58 7 51 Subtotal - 110 TREAS-TAX COLLECTO 0 58 7 51 9 ADMIN BLDG 0 9,428 1,063 8,365 9 JANITORIAL SVCS 0 746 84 662 9 B&G SERVICES 0 1,886 213 1,674 Subtotal - 119 BUILDINGS & GROUND 0 12,060 1,359 10,701 Total Incoming 25,072 13,428 4,339 34,161 C. Total Allocated $202,031 $20,431 $181,600 10.11% 89.89% MGT Consulting Group Page 71 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 40 0.45% $86 $0 $86 $0 $86 3 101 BOARD & CONSULT 82 0.93% 176 0 176 15 191 4 102 CAO 28 0.32% 60 0 60 5 65 5 103 PERSONNEL 59 0.67% 127 0 127 0 127 6 105 AUDITOR-CONTROLLER 30 0.34% 64 0 64 0 64 7 107 CENTRAL SERVICES 179 2.03% 384 0 384 0 384 8 110 TREAS-TAX COLLECTOR 27 0.31% 58 0 58 0 58 9 119 BUILDINGS & GROUND 329 3.73% 706 0 706 59 764 11 109 INFORMATION TECHNOLOGY 49 0.56% 105 0 105 9 114 12 104 COUNTY CLERK 73 0.83% 157 0 157 13 170 13 113 COUNTY ASSESSOR 39 0.44% 84 0 84 7 91 14 114 RECORDER 44 0.50% 94 0 94 8 102 15 116 ELECTIONS 25 0.28% 54 0 54 4 58 16 126 CHAMBER OF COMMERCE 2 0.02% 4 0 4 0 5 18 133 RETIREE BENEFITS 116 1.32% 249 0 249 21 269 19 134 SURVEYOR/ENGR 11 0.12% 24 0 24 2 26 20 138 GRAND JURY 4 0.05% 9 0 9 1 9 21 141 COUNTY COUNSEL 28 0.32% 60 0 60 5 65 22 146 DISTRICT ATTORNEY 158 1.79% 339 0 339 28 367 23 147 PUBLIC DEFENDER 25 0.28% 54 0 54 4 58 25 149 COUNTY SHERIFF 338 3.83% 725 0 725 60 785 28 294 VICTIM WITNESS 99 1.12% 212 0 212 18 230 29 158 PROBATION DEPT 101 1.15% 217 0 217 18 235 30 162 BV FIRE DEPT 81 0.92% 174 0 174 14 188 31 160/164 EMERGENCY SVCS 10 0.11% 21 0 21 2 23 32 165 EAST ALPINE FIRE 206 2.34% 442 0 442 37 479 34 168 BV EMS 9 0.10% 19 0 19 2 21 35 167 BUILDING DEPT 63 0.71% 135 0 135 11 146 36 170 AGRICULTURAL COMMISSION 1 0.01% 2 0 2 0 2 37 175 CDA 159 1.80% 341 0 341 28 369 38 176 PLANNING DEPT 18 0.20% 39 0 39 3 42 39 179 LOCAL AGENCY FORMATION 1 0.01% 2 0 2 0 2 41 185 SOLID WASTE 34 0.39% 73 0 73 6 79 42 186 WELFARE 432 4.90% 927 0 927 77 1,004 43 190 ONE STOP PROGRAM 173 1.96% 371 0 371 31 402 44 191 OFFICE OF EDUCATION 1 0.01% 2 0 2 0 2 45 187 SOCIAL SERVICES ASSISTANCE 13 0.15% 28 0 28 2 30 46 188 GENERAL RELIEF 1 0.01% 2 0 2 0 2 47 194 COUNTY LIBRARY 220 2.49% 472 0 472 39 511 49 198 MUSEUM 53 0.60% 114 0 114 9 123 50 (120) HEALTH DEPT 262 2.97% 562 0 562 47 609 51 (124) ENVIRONMENTAL HLTH 188 2.13% 403 0 403 34 437 MGT Consulting Group Page 72 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 52 (121) MENTAL HEALTH 375 4.25% $804 $0 $804 $67 $871 53 (122) DRUGS & ALCOHOL 366 4.15% 785 0 785 65 850 54 (151) TOBACCO 201 2.28% 431 0 431 36 467 55 (219/220) ROAD DEPT 495 5.61% 1,062 0 1,062 88 1,150 57 (330) FISH & GAME 11 0.12% 24 0 24 2 26 59 (273) BT EMERGENCY PREP 182 2.06% 390 0 390 32 423 60 (240) AIRPORT 2 0.02% 4 0 4 0 5 61 280 PAN FLU EPO 158 1.79% 339 0 339 28 367 66 221 CO ROAD IMPROVEMENT 36 0.41% 77 0 77 6 84 67 (340) CSA #1 39 0.44% 84 0 84 7 91 68 361 OWP 35 0.40% 75 0 75 6 81 69 370 TRANSIT 34 0.39% 73 0 73 6 79 70 (400'S) SCHOOLS 1,718 19.48% 3,685 0 3,685 306 3,991 71 115 COURT SERVICES 2 0.02% 4 0 4 0 5 74 341 BV PUBLIC SAFTEY 14 0.16% 30 0 30 2 33 75 342 BV SW ASSESSMENT 1 0.01% 2 0 2 0 2 76 343 BV TRANSFER STATION 11 0.12% 24 0 24 2 26 77 (500) OTHER TRUST &AGENCY 324 3.67% 695 0 695 58 753 79 376 YOUTH OFFENDER BLOCK 19 0.22% 41 0 41 3 44 80 377 MENTAL HEALTH SVCS ACT 618 7.01% 1,326 0 1,326 110 1,436 81 260 CAPITAL OUTLAY 14 0.16% 30 0 30 2 33 82 201 DEBT SERVICE FUND 2 0.02% 4 0 4 0 5 86 268 MHSA-CAP FACILITY 8 0.09% 17 0 17 1 19 90 271 GRANTS CLEARING 2 0.02% 4 0 4 0 5 92 274 HPP 182 2.06% 390 0 390 32 423 95 311 ASSESSORS SPEC REV 3 0.03% 6 0 6 1 7 96 312 RECORDERS SPEC REV 4 0.05% 9 0 9 1 9 97 315 TAX COLLECTION TRUST 6 0.07% 13 0 13 1 14 98 394 SNC PROP 84 GRANT 3 0.03% 6 0 6 1 7 99 395 WOODSTOVE REPLACEMENT 8 0.09% 17 0 17 1 19 100 397 TITLE III FIRE SAFETY 15 0.17% 32 0 32 3 35 101 399 TOBACCO SETTLEMENT 2 0.02% 4 0 4 0 5 102 515 AB233 COURT DISTRIBUTION 46 0.52% 99 0 99 8 107 108 524 LOCAL REV FUND 2011 P 7 0.08% 15 0 15 1 16 109 525 CC PERF INCENTIVES FU 17 0.19% 36 0 36 3 39 115 156 INTEROP COMMO CAP MAINT 12 0.14% 26 0 26 2 28 116 213 VEHICLE REPLACEMENT 8 0.09% 17 0 17 1 19 117 ALL OTHER 29 0.33% 62 0 62 5 67 MGT Consulting Group Page 73 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,820 100.00% 18,918 0 18,918 1,513 20,431 Direct Bills 0 0 Total $18,918 $20,431 Basis Units: NUMBER OF NON-PAYROLL Source: COUNTY WORKSHEET MGT Consulting Group Page 74 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 2 132 RISK MANAGEMENT $86 $0 $86 3 101 BOARD & CONSULT 191 0 191 4 102 CAO 65 0 65 5 103 PERSONNEL 127 0 127 6 105 AUDITOR-CONTROLLER 64 0 64 7 107 CENTRAL SERVICES 384 0 384 8 110 TREAS-TAX COLLECTOR 58 0 58 9 119 BUILDINGS & GROUND 764 0 764 11 109 INFORMATION TECHNOLOGY 114 0 114 12 104 COUNTY CLERK 170 0 170 13 113 COUNTY ASSESSOR 91 0 91 14 114 RECORDER 102 0 102 15 116 ELECTIONS 58 0 58 16 126 CHAMBER OF COMMERCE 5 0 5 18 133 RETIREE BENEFITS 269 0 269 19 134 SURVEYOR/ENGR 26 0 26 20 138 GRAND JURY 9 0 9 21 141 COUNTY COUNSEL 65 0 65 22 146 DISTRICT ATTORNEY 367 0 367 23 147 PUBLIC DEFENDER 58 0 58 25 149 COUNTY SHERIFF 785 0 785 28 294 VICTIM WITNESS 230 0 230 29 158 PROBATION DEPT 235 0 235 30 162 BV FIRE DEPT 188 0 188 31 160/164 EMERGENCY SVCS 23 0 23 32 165 EAST ALPINE FIRE 479 0 479 34 168 BV EMS 21 0 21 35 167 BUILDING DEPT 146 0 146 36 170 AGRICULTURAL COMMISSION 2 0 2 37 175 CDA 369 0 369 38 176 PLANNING DEPT 42 0 42 39 179 LOCAL AGENCY FORMATION 2 0 2 41 185 SOLID WASTE 79 0 79 42 186 WELFARE 1,004 0 1,004 43 190 ONE STOP PROGRAM 402 0 402 44 191 OFFICE OF EDUCATION 2 0 2 45 187 SOCIAL SERVICES ASSISTANCE 30 0 30 46 188 GENERAL RELIEF 2 0 2 47 194 COUNTY LIBRARY 511 0 511 49 198 MUSEUM 123 0 123 50 (120) HEALTH DEPT 609 0 609 MGT Consulting Group Page 75 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 51 (124) ENVIRONMENTAL HLTH $437 $0 $437 52 (121) MENTAL HEALTH 871 0 871 53 (122) DRUGS & ALCOHOL 850 0 850 54 (151) TOBACCO 467 0 467 55 (219/220) ROAD DEPT 1,150 0 1,150 57 (330) FISH & GAME 26 0 26 59 (273) BT EMERGENCY PREP 423 0 423 60 (240) AIRPORT 5 0 5 61 280 PAN FLU EPO 367 0 367 66 221 CO ROAD IMPROVEMENT 84 0 84 67 (340) CSA #1 91 0 91 68 361 OWP 81 0 81 69 370 TRANSIT 79 0 79 70 (400'S) SCHOOLS 3,991 0 3,991 71 115 COURT SERVICES 5 0 5 74 341 BV PUBLIC SAFTEY 33 0 33 75 342 BV SW ASSESSMENT 2 0 2 76 343 BV TRANSFER STATION 26 0 26 77 (500) OTHER TRUST &AGENCY 753 0 753 79 376 YOUTH OFFENDER BLOCK 44 0 44 80 377 MENTAL HEALTH SVCS ACT 1,436 0 1,436 81 260 CAPITAL OUTLAY 33 0 33 82 201 DEBT SERVICE FUND 5 0 5 86 268 MHSA-CAP FACILITY 19 0 19 90 271 GRANTS CLEARING 5 0 5 92 274 HPP 423 0 423 95 311 ASSESSORS SPEC REV 7 0 7 96 312 RECORDERS SPEC REV 9 0 9 97 315 TAX COLLECTION TRUST 14 0 14 98 394 SNC PROP 84 GRANT 7 0 7 99 395 WOODSTOVE REPLACEMENT 19 0 19 100 397 TITLE III FIRE SAFETY 35 0 35 101 399 TOBACCO SETTLEMENT 5 0 5 102 515 AB233 COURT DISTRIBUTION 107 0 107 108 524 LOCAL REV FUND 2011 P 16 0 16 109 525 CC PERF INCENTIVES FU 39 0 39 115 156 INTEROP COMMO CAP MAINT 28 0 28 116 213 VEHICLE REPLACEMENT 19 0 19 117 ALL OTHER 67 0 67 MGT Consulting Group Page 76 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total Total $20,431 $0 $20,431 MGT Consulting Group Page 77 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 MGT Consulting Group Building & Grounds The Buildings and Grounds Department provides maintenance and custodial services to departments that are occupied in County buildings. The costs associated with this department have been identified and are then further allocated based upon the square footage serviced. Five functions have been created: Courthouse, Library, Admin Building, Janitorial Services, and B & G Services. The first three functions: Courthouse, Library, and Admin Building allocated the costs associated with Utility and Maintenance structure based on the applicable buildings and then to the appropriate department based on square footage. Function four Janitorial Services are allocated based on the total square footage cleaned by department. The last function, B & G Services, are the remaining general costs associated with the Buildings and Grounds department that Is not directly identified to a particular building or department but instead a county-wide cost; the allocated costs of this function are allocated based on the total square footage occupied. Page 78 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 93,294 0 19,642 26,322 47,330 0 0 0 Salary % Split .00% 21.05% 28.21% 50.73% .00% .00% .00% Benefits S 65,318 0 13,752 18,429 33,137 0 0 0 Subtotal - Personnel Costs 158,612 0 33,393 44,751 80,467 0 0 0 Services & Supplies Cost Maint Structures S 56,491 0 11,893 15,939 28,659 0 0 0 Road Admin Cost P 2,665 0 0 0 0 0 0 2,665 Janitorial Svcs P 48,544 0 0 0 0 48,544 0 0 Other Svcs & Supplies P 145,498 16,467 0 0 0 0 129,031 0 Transfers Out P 0 0 0 0 0 0 0 0 Utilities S 44,642 0 9,399 12,595 22,648 0 0 0 Rents & Concessions S (12,433) 0 (2,618) (3,508) (6,308) 0 0 0 Misc Revenue S (1,440) 0 (303) (406) (731) 0 0 0 Subtotal - Services & Supplies 283,967 16,467 18,371 24,620 44,269 48,544 129,031 2,665 Department Cost Total 442,579 16,467 51,764 69,371 124,736 48,544 129,031 2,665 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 Total Costs After Adjustments 442,579 16,467 51,764 69,371 124,736 48,544 129,031 2,665 General Admin Distribution (16,467) 3,467 4,646 8,354 0 0 0 Grand Total $442,579 $55,231 $74,017 $133,090 $48,544 $129,031 $2,665 not allocated MGT Consulting Group Page 79 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 $795 $36 $175 $234 $422 $0 $0 $0 2 INSURANCE 4,455 201 980 1,314 2,362 0 0 0 Subtotal - 132 RISK MANAGEMENT 5,249 238 1,155 1,548 2,784 0 0 0 5 PERSONNEL SVCS 5,169 287 1,149 1,539 2,768 0 0 0 Subtotal - 103 PERSONNEL 5,169 287 1,149 1,539 2,768 0 0 0 6 ACCTS PAYABLE 4,421 423 1,020 1,367 2,457 0 0 0 6 PAYROLL SVCS 938 92 217 291 523 0 0 0 6 ACCOUNTING SVCS 4,356 429 1,007 1,350 2,428 0 0 0 Subtotal - 105 AUDITOR-CONTROLLE 9,715 945 2,244 3,007 5,408 0 0 0 7 COMMO 1,685 60 367 492 885 0 0 0 7 AUDIT/COST PLAN 1,554 56 339 454 817 0 0 0 Subtotal - 107 CENTRAL SERVICES 3,239 116 706 947 1,702 0 0 0 8 WARRANT PROCESS 706 59 161 216 388 0 0 0 Subtotal - 110 TREAS-TAX COLLECTO 706 59 161 216 388 0 0 0 9 JANITORIAL SVCS 0 5,186 1,092 1,463 2,631 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 5,186 1,092 1,463 2,631 0 0 0 Total Incoming 24,078 6,829 6,507 8,720 15,680 0 0 0 C. Total Allocated $473,486 $61,738 $82,738 $148,770 $48,544 $129,031 $2,665 13.04% 17.47% 31.42% 10.25% 27.25% 0.56% MGT Consulting Group Page 80 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 COURTHOUSE Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 29 158 PROBATION DEPT 518 7.40% $4,462 $0 $4,462 $106 $4,569 71 115 COURT SERVICES 3,500 50.00% 30,150 0 30,150 719 30,869 117 ALL OTHER 2,982 42.60% 25,688 0 25,688 613 26,300 Subtotal 7,000 100.00% 60,300 0 60,300 1,438 61,738 Direct Bills 0 0 Total $60,300 $61,738 Basis Units: SQUARE FOOTAGE Source: AUDITOR MGT Consulting Group Page 81 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 LIBRARY Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 47 194 COUNTY LIBRARY 4,200 100.00% $80,811 $0 $80,811 $1,927 $82,738 Subtotal 4,200 100.00% 80,811 0 80,811 1,927 82,738 Direct Bills 0 0 Total $80,811 $82,738 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS MGT Consulting Group Page 82 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 ADMIN BLDG Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,560 20.66% $30,015 $0 $30,015 $924 $30,939 5 103 PERSONNEL 200 2.65% 3,848 0 3,848 0 3,848 6 105 AUDITOR-CONTROLLER 590 7.81% 11,352 0 11,352 0 11,352 7 107 CENTRAL SERVICES 420 5.56% 8,081 0 8,081 0 8,081 8 110 TREAS-TAX COLLECTOR 490 6.49% 9,428 0 9,428 0 9,428 12 104 COUNTY CLERK 749 9.92% 14,411 0 14,411 443 14,855 13 113 COUNTY ASSESSOR 1,208 16.00% 23,243 0 23,243 715 23,958 25 149 COUNTY SHERIFF 2,335 30.92% 44,927 0 44,927 1,382 46,309 Subtotal 7,552 100.00% 145,305 0 145,305 3,465 148,770 Direct Bills 0 0 Total $145,305 $148,770 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 83 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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% $1,817 $0 $1,817 $0 $1,817 4 102 CAO 204 0.68% 332 0 332 0 332 5 103 PERSONNEL 171 0.57% 279 0 279 0 279 6 105 AUDITOR-CONTROLLER 701 2.35% 1,142 0 1,142 0 1,142 7 107 CENTRAL SERVICES 389 1.31% 634 0 634 0 634 8 110 TREAS-TAX COLLECTOR 458 1.54% 746 0 746 0 746 9 119 BUILDINGS & GROUND 3,182 10.68% 5,186 0 5,186 0 5,186 12 104 COUNTY CLERK 823 2.76% 1,341 0 1,341 0 1,341 13 113 COUNTY ASSESSOR 426 1.43% 694 0 694 0 694 14 114 RECORDER 284 0.95% 463 0 463 0 463 21 141 COUNTY COUNSEL 135 0.45% 220 0 220 0 220 22 146 DISTRICT ATTORNEY 750 2.52% 1,222 0 1,222 0 1,222 25 149 COUNTY SHERIFF 2,445 8.21% 3,985 0 3,985 0 3,985 35 167 BUILDING DEPT 328 1.10% 535 0 535 0 535 37 175 CDA 2,741 9.20% 4,467 0 4,467 0 4,467 38 176 PLANNING DEPT 215 0.72% 350 0 350 0 350 42 186 WELFARE 4,138 13.89% 6,744 0 6,744 0 6,744 47 194 COUNTY LIBRARY 4,200 14.10% 6,845 0 6,845 0 6,845 49 198 MUSEUM 4,097 13.75% 6,677 0 6,677 0 6,677 50 (120) HEALTH DEPT 1,378 4.63% 2,246 0 2,246 0 2,246 51 (124) ENVIRONMENTAL HLTH 100 0.34% 163 0 163 0 163 52 (121) MENTAL HEALTH 151 0.51% 246 0 246 0 246 53 (122) DRUGS & ALCOHOL 301 1.01% 491 0 491 0 491 80 377 MENTAL HEALTH SVCS ACT 1,055 3.54% 1,719 0 1,719 0 1,719 Subtotal 29,787 100.00% 48,544 0 48,544 0 48,544 Direct Bills 0 0 Total $48,544 $48,544 Basis Units: SQUARE FOOTAGE CLEANED Source: AUDITOR'S OFFICE MGT Consulting Group Page 84 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 3.56% $4,592 $0 $4,592 $0 $4,592 4 102 CAO 204 0.65% 840 0 840 0 840 5 103 PERSONNEL 171 0.55% 704 0 704 0 704 6 105 AUDITOR-CONTROLLER 701 2.24% 2,887 0 2,887 0 2,887 7 107 CENTRAL SERVICES 389 1.24% 1,602 0 1,602 0 1,602 8 110 TREAS-TAX COLLECTOR 458 1.46% 1,886 0 1,886 0 1,886 12 104 COUNTY CLERK 823 2.63% 3,389 0 3,389 0 3,389 13 113 COUNTY ASSESSOR 426 1.36% 1,754 0 1,754 0 1,754 14 114 RECORDER 284 0.91% 1,170 0 1,170 0 1,170 21 141 COUNTY COUNSEL 135 0.43% 556 0 556 0 556 22 146 DISTRICT ATTORNEY 750 2.39% 3,089 0 3,089 0 3,089 25 149 COUNTY SHERIFF 2,445 7.80% 10,069 0 10,069 0 10,069 29 158 PROBATION DEPT 518 1.65% 2,133 0 2,133 0 2,133 35 167 BUILDING DEPT 328 1.05% 1,351 0 1,351 0 1,351 37 175 CDA 2,741 8.75% 11,288 0 11,288 0 11,288 38 176 PLANNING DEPT 215 0.69% 885 0 885 0 885 42 186 WELFARE 4,138 13.21% 17,041 0 17,041 0 17,041 47 194 COUNTY LIBRARY 4,200 13.40% 17,296 0 17,296 0 17,296 48 195/196 CO PARKS 4,210 13.44% 17,337 0 17,337 0 17,337 49 198 MUSEUM 4,097 13.08% 16,872 0 16,872 0 16,872 50 (120) HEALTH DEPT 1,378 4.40% 5,675 0 5,675 0 5,675 51 (124) ENVIRONMENTAL HLTH 100 0.32% 412 0 412 0 412 52 (121) MENTAL HEALTH 151 0.48% 622 0 622 0 622 53 (122) DRUGS & ALCOHOL 301 0.96% 1,240 0 1,240 0 1,240 80 377 MENTAL HEALTH SVCS ACT 1,055 3.37% 4,345 0 4,345 0 4,345 Subtotal 31,333 100.00% 129,031 0 129,031 0 129,031 Direct Bills 0 0 Total $129,031 $129,031 Basis Units: TOTAL SQUARE FOOTAGE OCCUPIED Source: AUDITOR'S OFFICE MGT Consulting Group Page 85 of 86 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan for Use in FY 2018-19 FY 2016-2017 2/3/2018 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 $30,939 $1,817 $4,592 $0 $37,348 4 102 CAO 0 0 0 332 840 0 1,173 5 103 PERSONNEL 0 0 3,848 279 704 0 4,831 6 105 AUDITOR-CONTROLLER 0 0 11,352 1,142 2,887 0 15,381 7 107 CENTRAL SERVICES 0 0 8,081 634 1,602 0 10,317 8 110 TREAS-TAX COLLECTOR 0 0 9,428 746 1,886 0 12,060 9 119 BUILDINGS & GROUND 0 0 0 5,186 0 0 5,186 12 104 COUNTY CLERK 0 0 14,855 1,341 3,389 0 19,585 13 113 COUNTY ASSESSOR 0 0 23,958 694 1,754 0 26,406 14 114 RECORDER 0 0 0 463 1,170 0 1,632 21 141 COUNTY COUNSEL 0 0 0 220 556 0 776 22 146 DISTRICT ATTORNEY 0 0 0 1,222 3,089 0 4,311 25 149 COUNTY SHERIFF 0 0 46,309 3,985 10,069 0 60,363 29 158 PROBATION DEPT 4,569 0 0 0 2,133 0 6,702 35 167 BUILDING DEPT 0 0 0 535 1,351 0 1,885 37 175 CDA 0 0 0 4,467 11,288 0 15,755 38 176 PLANNING DEPT 0 0 0 350 885 0 1,236 42 186 WELFARE 0 0 0 6,744 17,041 0 23,784 47 194 COUNTY LIBRARY 0 82,738 0 6,845 17,296 0 106,878 48 195/196 CO PARKS 0 0 0 0 17,337 0 17,337 49 198 MUSEUM 0 0 0 6,677 16,872 0 23,549 50 (120) HEALTH DEPT 0 0 0 2,246 5,675 0 7,920 51 (124) ENVIRONMENTAL HLTH 0 0 0 163 412 0 575 52 (121) MENTAL HEALTH 0 0 0 246 622 0 868 53 (122) DRUGS & ALCOHOL 0 0 0 491 1,240 0 1,730 71 115 COURT SERVICES 30,869 0 0 0 0 0 30,869 80 377 MENTAL HEALTH SVCS ACT 0 0 0 1,719 4,345 0 6,064 117 ALL OTHER 26,300 0 0 0 0 0 26,300 Total $61,738 $82,738 $148,770 $48,544 $129,031 $0 $470,821 MGT Consulting Group Page 86 of 86