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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 2018/2019 For Use in Fiscal Year 2020/2021 ---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, 2020 through June 30, 2021are 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: Craig Goodman, CPA Title: Interim Finance Director Date of Execution: ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Table of Contents Schedule Description Allocation Basis Units Allocation Basis Source Page # Table of Contents 1 Summary Schedule 3 Carry Forward Schedule 15 BUILDING DEPRECIATION 18 1 Department Costs 19 1 Incoming Costs 21 1 COURTHOUSE SQUARE FOOTAGE AUDITOR 22 1 LIBRARY DIRECT DIRECT 23 1 ADMIN BUILDING SQUARE FOOTAGE COUNTY 24 1 BV COMM SVCS SQUARE FOOTAGE COUNTY 25 1 SOCIAL SVCS SQUARE FOOTAGE RENTAL RATE 26 1 PUB HEALTH **Not Allocated** DEPRECIATION 1 CDA SQUARE FOOTAGE COUNTY 27 1 TURTLE ROCK **Not Allocated** COUNTY 1 Allocation Summary 28 132 RISK MANAGEMENT 29 2 Department Costs 30 2 Incoming Costs 31 2 SAFETY & WELLNESS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 32 2 INSURANCE WORKERS' COMP CHARGES AUDITOR'S OFFICE 33 2 Unallocated **Not Allocated** 2 Allocation Summary 35 103 PERSONNEL 37 5 Department Costs 38 5 Incoming Costs 39 5 PERSONNEL SVCS NUMBER OF FTE POSITION ALLOCATION LIST 40 5 Allocation Summary 42 105 AUDITOR-CONTROLLER 43 6 Department Costs 44 6 Incoming Costs 45 6 ACCTS PAYABLE NUMBER OF WARRANTS PROCESSED AUDITOR'S OFFICE 46 6 PAYROLL SVCS NUMBER OF PAYROLL WARRANTS AUDITOR'S OFFICE 49 6 ACCOUNTING SVCS RELATIVE BUDGET SIZE COUNTY BUDGET BOOK 50 6 UNALLOWED **Not Allocated** 6 Allocation Summary 53 107 CENTRAL SERVICES 56 MGT Consulting Group Page 1 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 7 Department Costs 57 7 Incoming Costs 58 7 COMMO NUMBER OF PHONES AUDITOR'S OFFICE 59 7 POSTAGE/COPIES COSTS ABATED AUDITOR'S OFFICE 60 7 AUDIT/COST PLAN RELATIVE BUDGET SIZE COUNTY BUDGET BOOK 61 7 EDP PERCENT OF USAGE EDP WORKSHEET 63 7 UNALLOCATED **Not Allocated** 7 Allocation Summary 64 110 TREAS-TAX COLLECTOR 66 8 Department Costs 67 8 Incoming Costs 68 8 WARRANT PROCESS NUMBER OF NON-PAYROLL COUNTY WORKSHEET 69 8 UNALLOCATED **Not Allocated** 8 Allocation Summary 72 119 BUILDINGS & GROUND 74 9 Department Costs 75 9 Incoming Costs 76 9 COURTHOUSE SQUARE FOOTAGE AUDITOR'S OFFICE 77 9 LIBRARY SQUARE FOOTAGE COUNTY RECORDS 78 9 ADMIN BLDG SQUARE FOOTAGE COUNTY RECORDS 79 9 JANITORIAL SVCS SQUARE FOOTAGE CLEANED AUDITOR'S OFFICE 80 9 B&G SERVICES TOTAL SQUARE FOOTAGE OCCUPIED AUDITOR'S OFFICE 81 9 UNALLOCATED **Not Allocated** 9 Allocation Summary 82 MGT Consulting Group Page 2 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department 101 BOARD & CONSULT 102 CAO 128 INSURANCE 109 INFORMATI ON TECHNOLO 104 COUNTY CLERK 113 COUNTY ASSESSOR 114 RECORDER 116 ELECTIONS 126 CHAMBER OF COMMERCE 130 SELF- INSURANCE FUND ISF 1 BUILDING DEPRECIATION $17,622 $0 $0 $0 $8,461 $13,646 $0 $0 $0 $0 2 132 RISK MANAGEMENT 6,857 1,190 0 717 2,253 2,901 119 0 0 0 5 103 PERSONNEL 8,832 2,349 0 1,766 5,299 5,564 1,501 0 0 0 6 105 AUDITOR-CONTROLLER 14,494 5,454 0 5,810 9,191 9,500 2,022 1,242 785 11,252 7 107 CENTRAL SERVICES 2,063 1,246 0 1,407 2,788 9,638 947 396 169 2,517 8 110 TREAS-TAX COLLECTOR 299 105 0 200 252 135 114 166 6 6 9 119 BUILDINGS & GROUND 53,490 318 0 0 26,129 40,740 442 0 0 0 Total Current Allocations 103,656 10,662 0 9,900 54,373 82,125 5,145 1,804 960 13,776 Less: Prior Year Allocations 78,396 10,869 0 8,513 48,848 57,687 12,675 348 875 9,271 Carry-Forward 25,260 (207) 0 1,387 5,525 24,438 (7,530) 1,456 85 4,505 Proposed Costs $128,915 $10,454 $0 $11,288 $59,899 $106,564 $(2,386) $3,259 $1,045 $18,281 MGT Consulting Group Page 3 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department 133 RETIREE BENEFITS 134 SURVEYOR/ ENGR 138 GRAND JURY 141 COUNTY COUNSEL 146 DISTRICT ATTORNEY 147 PUBLIC DEFENDER 292 ANTI DRUG ABUSE 149 COUNTY SHERIFF 154 BV MAINTENAN CE 150 JAIL COSTS 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $26,377 $0 $0 2 132 RISK MANAGEMENT 0 0 1,600 0 7,804 0 0 35,901 652 0 5 103 PERSONNEL 0 0 0 0 4,328 0 0 32,148 0 0 6 105 AUDITOR-CONTROLLER 6,794 400 159 2,663 10,396 1,212 0 65,879 2,264 691 7 107 CENTRAL SERVICES 1,135 52 36 1,089 2,659 169 0 19,096 220 155 8 110 TREAS-TAX COLLECTOR 348 34 0 80 520 92 0 924 0 0 9 119 BUILDINGS & GROUND 0 0 0 210 1,464 0 0 81,270 0 0 Total Current Allocations 8,277 486 1,794 4,043 27,171 1,473 0 261,593 3,137 846 Less: Prior Year Allocations 7,329 559 1,885 4,457 24,727 1,222 0 256,289 1,808 771 Carry-Forward 948 (73) (91) (414) 2,444 251 0 5,304 1,329 75 Proposed Costs $9,225 $412 $1,703 $3,630 $29,615 $1,724 $0 $266,897 $4,465 $922 MGT Consulting Group Page 4 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department 294 VICTIM WITNESS 158 PROBATION DEPT 162 BV FIRE DEPT 160/164 EMERGENC Y SVCS 165 EAST ALPINE FIRE 166 KIRKWOOD EMS 168 BV EMS 167 BUILDING DEPT 170 AGRICULTU RAL COMMISSIO 175 CDA 1 BUILDING DEPRECIATION $0 $1,416 $0 $0 $0 $0 $0 $6,126 $0 $0 2 132 RISK MANAGEMENT 163 1,904 1,700 0 6,731 0 667 1,696 0 2,820 5 103 PERSONNEL 971 2,120 0 0 1,766 0 0 1,766 0 7,065 6 105 AUDITOR-CONTROLLER 2,554 5,777 2,401 1,329 7,766 0 1,465 6,205 188 13,320 7 107 CENTRAL SERVICES 201 1,514 834 257 814 0 24 1,656 39 4,405 8 110 TREAS-TAX COLLECTOR 332 336 256 37 573 0 15 191 3 520 9 119 BUILDINGS & GROUND 0 2,404 0 0 0 0 0 789 0 4,223 Total Current Allocations 4,222 15,470 5,190 1,622 17,649 0 2,171 18,429 230 32,354 Less: Prior Year Allocations 6,256 18,780 5,156 1,305 17,175 0 1,060 15,066 209 43,880 Carry-Forward (2,034) (3,310) 34 317 474 0 1,111 3,363 21 (11,526) Proposed Costs $2,188 $12,160 $5,225 $1,940 $18,123 $0 $3,282 $21,791 $250 $20,828 MGT Consulting Group Page 5 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department 176 PLANNING DEPT 179 LOCAL AGENCY FORMATION 182 LOCAL HEALTH DEPT 185 SOLID WASTE 186 WELFARE 190 ONE STOP PROGRAM 191 OFFICE OF EDUCATION 187 SOCIAL SERVICES ASSISTANC E 188 GENERAL RELIEF 194 COUNTY LIBRARY 1 BUILDING DEPRECIATION $3,001 $0 $0 $0 $0 $0 $0 $0 $0 $398 2 132 RISK MANAGEMENT 4,104 0 0 0 6,432 0 3,112 0 0 3,028 5 103 PERSONNEL 1,766 0 0 0 11,093 0 0 0 0 5,264 6 105 AUDITOR-CONTROLLER 8,543 27 275 627 29,082 0 6,946 462 22 12,282 7 107 CENTRAL SERVICES 1,012 3 62 27 9,672 0 0 14 0 3,233 8 110 TREAS-TAX COLLECTOR 43 3 0 102 1,481 0 3 80 3 637 9 119 BUILDINGS & GROUND 471 0 0 0 8,095 0 0 0 0 145,473 Total Current Allocations 18,940 33 336 756 65,855 0 10,061 556 25 170,315 Less: Prior Year Allocations 15,537 91 306 736 103,514 6,678 4,700 414 17 130,371 Carry-Forward 3,403 (58) 30 20 (37,659) (6,678) 5,361 142 8 39,944 Proposed Costs $22,343 $(26) $367 $775 $28,196 $(6,678) $15,422 $699 $32 $210,260 MGT Consulting Group Page 6 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department 195/196 CO PARKS 198 MUSEUM (120) HEALTH DEPT (124) ENVIRONME NTAL HLTH (121) MENTAL HEALTH (122) DRUGS & ALCOHOL (151) TOBACCO (152) TOBACCO PROP56 (219/220) ROAD DEPT 214 PARKING/R ECORDS MGMT 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $14,471 $0 2 132 RISK MANAGEMENT 0 1,420 4,828 25 4,829 998 116 116 10,239 0 5 103 PERSONNEL 0 1,766 5,458 318 4,910 2,967 3,338 0 10,898 0 6 105 AUDITOR-CONTROLLER 0 3,935 20,359 4,132 20,699 9,531 2,660 1,545 34,942 0 7 107 CENTRAL SERVICES 0 1,306 6,392 393 3,614 1,453 586 338 6,749 0 8 110 TREAS-TAX COLLECTOR 0 157 825 520 1,102 933 246 9 1,561 0 9 119 BUILDINGS & GROUND 1,731 7,996 2,889 155 372 759 0 0 670 0 Total Current Allocations 1,731 16,580 40,752 5,543 35,527 16,641 6,947 2,008 79,530 0 Less: Prior Year Allocations 17,337 29,954 39,448 7,163 20,498 30,986 14,325 0 77,214 0 Carry-Forward (15,606) (13,374) 1,304 (1,620) 15,029 (14,345) (7,378) 0 2,316 0 Proposed Costs $(13,876) $3,207 $42,055 $3,924 $50,555 $2,296 $(430) $2,008 $81,846 $0 MGT Consulting Group Page 7 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department (330) FISH & GAME (276) WATER SHED COORD (273) BT EMERGENC Y PREP (240) AIRPORT 280 PAN FLU EPO (290) COPS GRANT (291) CAL MMET (295) LAW ENFORCEM ENT AB443 (310) MPUD 221 CO ROAD IMPROVEM ENT 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 734 0 62 0 0 0 0 0 5 103 PERSONNEL 0 0 1,113 0 777 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 895 0 4,976 57 3,045 0 0 83 0 504 7 107 CENTRAL SERVICES 160 0 278 6 170 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 37 0 493 6 459 0 0 15 0 80 9 119 BUILDINGS & GROUND 0 1,192 0 0 0 0 0 0 0 0 Total Current Allocations 1,092 1,192 7,594 69 4,513 0 0 98 0 584 Less: Prior Year Allocations 787 0 10,551 111 9,221 0 0 (309) 0 614 Carry-Forward 305 0 (2,957) (42) (4,708) 0 0 407 0 (30) Proposed Costs $1,396 $1,192 $4,636 $28 $(194) $0 $0 $506 $0 $555 MGT Consulting Group Page 8 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department (340) CSA #1 361/370 TRANS COMM FD (400'S) SCHOOLS 115 COURT SERVICES 215 STATE OES 293 OHV GRANT FUND 341 BV PUBLIC SAFTEY 342 BV SW ASSESSME NT 343 BV TRANSFER STATION (500) OTHER TRUST &AGENCY 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 1,292 0 0 0 0 59 0 0 0 5 103 PERSONNEL 0 1,413 0 0 0 0 742 0 0 0 6 105 AUDITOR-CONTROLLER 5,415 6,717 23,594 377 0 0 482 511 635 6,458 7 107 CENTRAL SERVICES 0 1,317 0 0 0 0 94 111 98 0 8 110 TREAS-TAX COLLECTOR 129 225 4,732 3 0 0 12 3 40 1,268 9 119 BUILDINGS & GROUND 0 0 0 53,906 0 0 0 0 0 0 Total Current Allocations 5,545 10,964 28,326 54,286 0 0 1,390 626 773 7,726 Less: Prior Year Allocations 4,347 8,559 29,286 31,203 0 0 3,354 515 643 5,523 Carry-Forward 1,198 2,405 (960) 23,083 0 0 (1,964) 111 130 2,203 Proposed Costs $6,742 $13,368 $27,367 $77,368 $0 $0 $(575) $736 $902 $9,930 MGT Consulting Group Page 9 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 11 5,778 0 0 0 0 0 0 0 5 103 PERSONNEL 0 141 20,490 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 2,036 55,692 292 1,442 0 0 0 414 0 7 107 CENTRAL SERVICES 320 333 12,102 0 0 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 0 111 1,647 58 6 0 0 0 83 0 9 119 BUILDINGS & GROUND 0 0 1,626 0 0 0 0 0 0 0 Total Current Allocations 320 2,632 97,335 350 1,448 0 0 0 498 0 Less: Prior Year Allocations 4,479 1,681 81,110 239 1,212 0 0 0 136 0 Carry-Forward (4,159) 951 16,225 111 236 0 0 0 362 0 Proposed Costs $(3,839) $3,583 $113,560 $461 $1,684 $0 $0 $0 $859 $0 MGT Consulting Group Page 10 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 56 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 707 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 0 0 0 5,087 0 0 26 95 17 7 107 CENTRAL SERVICES 0 0 0 0 480 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 0 0 0 0 594 0 0 3 9 3 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 0 0 0 0 6,924 0 0 29 104 20 Less: Prior Year Allocations 0 0 54 0 5,707 0 0 77 142 Carry-Forward 0 0 (54) 0 1,217 0 0 (48) (38) 21 Proposed Costs $0 $0 $(54) $0 $8,141 $0 $0 $(19) $66 $41 MGT Consulting Group Page 11 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department 394 SNC PROP 84 GRANT 395 WOODSTOV E REPLACEM 397 TITLE III FIRE SAFETY 399 TOBACCO SETTLEMEN T 515 AB233 COURT DISTRIBUTI ON 516 MH 2011 REALIGNME NT 517 MENTAL HEALTH 519 PH REALIGNME NT 522 SS REALIGNME NT 523 LOCAL REV FUND 2011 H 1 BUILDING DEPRECIATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 132 RISK MANAGEMENT 0 0 0 0 0 0 0 0 0 0 5 103 PERSONNEL 0 0 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 0 92 352 207 1,967 0 0 0 0 0 7 107 CENTRAL SERVICES 0 0 0 0 0 0 0 0 0 0 8 110 TREAS-TAX COLLECTOR 0 6 25 6 139 0 0 0 0 0 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 0 Total Current Allocations 0 98 376 214 2,106 0 0 0 0 0 Less: Prior Year Allocations 1,129 691 959 353 2,017 0 0 0 0 0 Carry-Forward (1,129) (593) (583) (139) 89 0 0 0 0 0 Proposed Costs $(1,129) $(494) $(206) $74 $2,195 $0 $0 $0 $0 $0 MGT Consulting Group Page 12 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 56 16 0 0 0 0 0 0 0 0 5 103 PERSONNEL 707 212 0 0 0 0 0 0 0 0 6 105 AUDITOR-CONTROLLER 1,901 1,069 1,885 0 0 0 2,011 199 184 921 7 107 CENTRAL SERVICES 0 0 0 0 0 0 0 0 0 1,163 8 110 TREAS-TAX COLLECTOR 52 114 0 0 0 0 403 22 37 185 9 119 BUILDINGS & GROUND 0 0 0 0 0 0 0 0 0 45,928 Total Current Allocations 2,716 1,412 1,885 0 0 0 2,414 220 221 75,975 Less: Prior Year Allocations 546 413 0 0 0 0 539 281 136 55,648 Carry-Forward 2,170 999 0 0 0 0 1,875 (61) 85 20,327 Proposed Costs $4,886 $2,410 $1,885 $0 $0 $0 $4,290 $160 $306 $96,301 MGT Consulting Group Page 13 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Summary Schedule Department Total 1 BUILDING DEPRECIATION $119,294 2 132 RISK MANAGEMENT 122,987 5 103 PERSONNEL 149,557 6 105 AUDITOR-CONTROLLER 476,922 7 107 CENTRAL SERVICES 107,010 8 110 TREAS-TAX COLLECTOR 24,256 9 119 BUILDINGS & GROUND 482,743 Total Current Allocations 1,482,769 Less: Prior Year Allocations 1,396,658 Carry-Forward 81,026 Proposed Costs $1,563,795 MGT Consulting Group Page 14 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 3 101 BOARD & CONSULT 103,656 78,396 25,260 0 128,915 4 102 CAO 10,662 10,869 (207) 0 10,454 10 128 INSURANCE 0 0 0 0 0 11 109 INFORMATION TECHNOLOGY 9,900 8,513 1,387 0 11,288 12 104 COUNTY CLERK 54,373 48,848 5,525 0 59,899 13 113 COUNTY ASSESSOR 82,125 57,687 24,438 0 106,564 14 114 RECORDER 5,145 12,675 (7,530) 0 (2,386) 15 116 ELECTIONS 1,804 348 1,456 0 3,259 16 126 CHAMBER OF COMMERCE 960 875 85 0 1,045 17 130 SELF-INSURANCE FUND ISF 13,776 9,271 4,505 0 18,281 18 133 RETIREE BENEFITS 8,277 7,329 948 0 9,225 19 134 SURVEYOR/ENGR 486 559 (73) 0 412 20 138 GRAND JURY 1,794 1,885 (91) 0 1,703 21 141 COUNTY COUNSEL 4,043 4,457 (414) 0 3,630 22 146 DISTRICT ATTORNEY 27,171 24,727 2,444 0 29,615 23 147 PUBLIC DEFENDER 1,473 1,222 251 0 1,724 24 292 ANTI DRUG ABUSE 0 0 0 0 0 25 149 COUNTY SHERIFF 261,593 256,289 5,304 0 266,897 26 154 BV MAINTENANCE 3,137 1,808 1,329 0 4,465 27 150 JAIL COSTS 846 771 75 0 922 28 294 VICTIM WITNESS 4,222 6,256 (2,034) 0 2,188 29 158 PROBATION DEPT 15,470 18,780 (3,310) 0 12,160 30 162 BV FIRE DEPT 5,190 5,156 34 0 5,225 31 160/164 EMERGENCY SVCS 1,622 1,305 317 0 1,940 32 165 EAST ALPINE FIRE 17,649 17,175 474 0 18,123 33 166 KIRKWOOD EMS 0 0 0 0 0 34 168 BV EMS 2,171 1,060 1,111 0 3,282 35 167 BUILDING DEPT 18,429 15,066 3,363 0 21,791 36 170 AGRICULTURAL COMMISSION 230 209 21 0 250 37 175 CDA 32,354 43,880 (11,526) 0 20,828 38 176 PLANNING DEPT 18,940 15,537 3,403 0 22,343 39 179 LOCAL AGENCY FORMATION 33 91 (58) 0 (26) 40 182 LOCAL HEALTH DEPT 336 306 30 0 367 41 185 SOLID WASTE 756 736 20 0 775 42 186 WELFARE 65,855 103,514 (37,659) 0 28,196 43 190 ONE STOP PROGRAM 0 6,678 (6,678) 0 (6,678) 44 191 OFFICE OF EDUCATION 10,061 4,700 5,361 0 15,422 45 187 SOCIAL SERVICES ASSISTANCE 556 414 142 0 699 46 188 GENERAL RELIEF 25 17 8 0 32 47 194 COUNTY LIBRARY 170,315 130,371 39,944 0 210,260 48 195/196 CO PARKS 1,731 17,337 (15,606) 0 (13,876) MGT Consulting Group Page 15 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 49 198 MUSEUM 16,580 29,954 (13,374) 0 3,207 50 (120) HEALTH DEPT 40,752 39,448 1,304 0 42,055 51 (124) ENVIRONMENTAL HLTH 5,543 7,163 (1,620) 0 3,924 52 (121) MENTAL HEALTH 35,527 20,498 15,029 0 50,555 53 (122) DRUGS & ALCOHOL 16,641 30,986 (14,345) 0 2,296 54 (151) TOBACCO 6,947 14,325 (7,378) 0 (430) 55 (152) TOBACCO PROP56 2,008 0 0 0 2,008 56 (219/220) ROAD DEPT 79,530 77,214 2,316 0 81,846 57 214 PARKING/RECORDS MGMT 0 0 0 0 0 58 (330) FISH & GAME 1,092 787 305 0 1,396 59 (276) WATER SHED COORD 1,192 0 0 0 1,192 60 (273) BT EMERGENCY PREP 7,594 10,551 (2,957) 0 4,636 61 (240) AIRPORT 69 111 (42) 0 28 62 280 PAN FLU EPO 4,513 9,221 (4,708) 0 (194) 63 (290) COPS GRANT 0 0 0 0 0 64 (291) CAL MMET 0 0 0 0 0 65 (295) LAW ENFORCEMENT AB443 98 (309) 407 0 506 66 (310) MPUD 0 0 0 0 0 67 221 CO ROAD IMPROVEMENT 584 614 (30) 0 555 68 (340) CSA #1 5,545 4,347 1,198 0 6,742 69 361/370 TRANS COMM FD 10,964 8,559 2,405 0 13,368 70 (400'S) SCHOOLS 28,326 29,286 (960) 0 27,367 71 115 COURT SERVICES 54,286 31,203 23,083 0 77,368 72 215 STATE OES 0 0 0 0 0 73 293 OHV GRANT FUND 0 0 0 0 0 74 341 BV PUBLIC SAFTEY 1,390 3,354 (1,964) 0 (575) 75 342 BV SW ASSESSMENT 626 515 111 0 736 76 343 BV TRANSFER STATION 773 643 130 0 902 77 (500) OTHER TRUST &AGENCY 7,726 5,523 2,203 0 9,930 78 375 STPUD MITIGATION 320 4,479 (4,159) 0 (3,839) 79 376 YOUTH OFFENDER BLOCK 2,632 1,681 951 0 3,583 80 377 MENTAL HEALTH SVCS ACT 97,335 81,110 16,225 0 113,560 81 260 CAPITAL OUTLAY 350 239 111 0 461 82 201 DEBT SERVICE FUND 1,448 1,212 236 0 1,684 83 261 HAWKINS PEAK 0 0 0 0 0 84 262 PER CAPITA GRANT 0 0 0 0 0 85 267 LEVIATHAN PEAK 0 0 0 0 0 86 268 MHSA-CAP FACILITY 498 136 362 0 859 87 297 FEDERAL ANTI-DRUG 0 0 0 0 0 88 298 FEDERAL CAL-MMET 0 0 0 0 0 89 299 DEA GRANTS 0 0 0 0 0 MGT Consulting Group Page 16 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Carry Forward Schedule Department Current Allocation Prior Year Allocation Carry- Forward Adjustments Proposed Cost 90 271 GRANTS CLEARING 0 54 (54) 0 (54) 91 272 SAMSHA GRANT 0 0 0 0 0 92 274 HPP 6,924 5,707 1,217 0 8,141 93 296 COPS(FEDERAL) 0 0 0 0 0 94 300 EMPG 0 0 0 0 0 95 311 ASSESSORS SPEC REV 29 77 (48) 0 (19) 96 312 RECORDERS SPEC REV 104 142 (38) 0 66 97 315 TAX COLLECTION TRUST 20 21 0 41 98 394 SNC PROP 84 GRANT 0 1,129 (1,129) 0 (1,129) 99 395 WOODSTOVE REPLACEMENT 98 691 (593) 0 (494) 100 397 TITLE III FIRE SAFETY 376 959 (583) 0 (206) 101 399 TOBACCO SETTLEMENT 214 353 (139) 0 74 102 515 AB233 COURT DISTRIBUTION 2,106 2,017 89 0 2,195 103 516 MH 2011 REALIGNMENT 0 0 0 0 0 104 517 MENTAL HEALTH 0 0 0 0 0 105 519 PH REALIGNMENT 0 0 0 0 0 106 522 SS REALIGNMENT 0 0 0 0 0 107 523 LOCAL REV FUND 2011 H 0 0 0 0 0 108 524 LOCAL REV FUND 2011 P 2,716 546 2,170 0 4,886 109 525 CC PERF INCENTIVES FU 1,412 413 999 0 2,410 110 595 TRANSPORTATION - LTF 1,885 0 0 0 1,885 111 596 STATE TRANSIT ASST.(S 0 0 0 0 0 112 264 FACILITY MASTER PLAN 0 0 0 0 0 113 202 150TH ANNIVERSARY ADH 0 0 0 0 0 114 152 SHERIFF GRANTS 2,414 539 1,875 0 4,290 115 156 INTEROP COMMO CAP MAINT 220 281 (61) 0 160 116 213 VEHICLE REPLACEMENT 221 136 85 0 306 117 ALL OTHER 75,975 55,648 20,327 0 96,301 Total 1,482,769 1,396,658 81,026 0 1,563,795 MGT Consulting Group Page 17 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Building Depreciation Building Depreciation is an allowable cost for cost plan purposes. The depreciation is applied to all county buildings that were purchased with county funds. The depreciation applicable to buildings occupied by more than one department is allocated to those departments based upon occupied square footage. The Social Services building is based on the annual rental rate and is directly allocated to Social Services. The rental rate agreement needs updated and therefore is not allocated in the cost plan. MGT Consulting Group Page 18 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 138,498 0 29,194 398 85,309 0 0 0 23,597 SOCIAL SVCS BLDG P 0 0 0 0 0 0 0 0 0 PUBLIC HEALTH P 0 0 0 0 0 0 0 0 0 Subtotal - Services & Supplies 138,498 0 29,194 398 85,309 0 0 0 23,597 Department Cost Total 138,498 0 29,194 398 85,309 0 0 0 23,597 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 0 0 0 Total Costs After Adjustments 138,498 0 29,194 398 85,309 0 0 0 23,597 General Admin Distribution 0 0 0 0 0 0 0 0 Grand Total $138,498 $29,194 $398 $85,309 $0 $0 $0 $23,597 not allocated MGT Consulting Group Page 19 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 138,498 0 SOCIAL SVCS BLDG P 0 0 PUBLIC HEALTH P 0 0 Subtotal - Services & Supplies 138,498 0 Department Cost Total 138,498 0 Adjustments to Cost Subtotal - Adjustments 0 0 Total Costs After Adjustments 138,498 0 General Admin Distribution 0 Grand Total $138,498 $0 not allocated MGT Consulting Group Page 20 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 B. Incoming Costs - (Default Spread Expense%) Dept:1 BUILDING DEPRECIATION No Indirect Costs Page Intentionally Left Blank MGT Consulting Group Page 21 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 ADMIN BUILDING Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 3 101 BOARD & CONSULT 1,560 20.66% $17,622 $0 $17,622 $0 $17,622 5 103 PERSONNEL 200 2.65% 2,259 0 2,259 0 2,259 6 105 AUDITOR-CONTROLLER 590 7.81% 6,665 0 6,665 0 6,665 7 107 CENTRAL SERVICES 420 5.56% 4,744 0 4,744 0 4,744 8 110 TREAS-TAX COLLECTOR 490 6.49% 5,535 0 5,535 0 5,535 12 104 COUNTY CLERK 749 9.92% 8,461 0 8,461 0 8,461 13 113 COUNTY ASSESSOR 1,208 16.00% 13,646 0 13,646 0 13,646 25 149 COUNTY SHERIFF 2,335 30.92% 26,377 0 26,377 0 26,377 Subtotal 7,552 100.00% 85,309 0 85,309 0 85,309 Direct Bills 0 0 Total $85,309 $85,309 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 24 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 BV COMM SVCS Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 7 107 CENTRAL SERVICES 31.20 1.06% $0 $0 $0 $0 $0 50 (120) HEALTH DEPT 1,863.00 63.15% 0 0 0 0 0 52 (121) MENTAL HEALTH 338.00 11.46% 0 0 0 0 0 53 (122) DRUGS & ALCOHOL 718.00 24.34% 0 0 0 0 0 Subtotal 2,950.20 100.00% 0 0 0 0 0 Direct Bills 0 0 Total $0 $0 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 25 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 SOCIAL SVCS Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 42 186 WELFARE 4,183 100.00% $0 $0 $0 $0 $0 Subtotal 4,183 100.00% 0 0 0 0 0 Direct Bills 0 0 Total $0 $0 Basis Units: SQUARE FOOTAGE Source: RENTAL RATE MGT Consulting Group Page 26 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 CDA Allocations Dept:1 BUILDING DEPRECIATION Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 35 167 BUILDING DEPT 690 25.96% $6,126 $0 $6,126 $0 $6,126 38 176 PLANNING DEPT 338 12.72% 3,001 0 3,001 0 3,001 56 (219/220) ROAD DEPT 1,630 61.32% 14,471 0 14,471 0 14,471 Subtotal 2,658 100.00% 23,597 0 23,597 0 23,597 Direct Bills 0 0 Total $23,597 $23,597 Basis Units: SQUARE FOOTAGE Source: COUNTY MGT Consulting Group Page 27 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:1 BUILDING DEPRECIATION Department COURTHOU SE LIBRARY ADMIN BUILDING BV COMM SVCS SOCIAL SVCS PUB HEALTH CDA TURTLE ROCK Total 3 101 BOARD & CONSULT $0 $0 $17,622 $0 $0 $0 $0 $0 $17,622 5 103 PERSONNEL 0 0 2,259 0 0 0 0 0 2,259 6 105 AUDITOR-CONTROLLER 0 0 6,665 0 0 0 0 0 6,665 7 107 CENTRAL SERVICES 0 0 4,744 0 0 0 0 0 4,744 8 110 TREAS-TAX COLLECTOR 0 0 5,535 0 0 0 0 0 5,535 12 104 COUNTY CLERK 0 0 8,461 0 0 0 0 0 8,461 13 113 COUNTY ASSESSOR 0 0 13,646 0 0 0 0 0 13,646 25 149 COUNTY SHERIFF 0 0 26,377 0 0 0 0 0 26,377 29 158 PROBATION DEPT 1,416 0 0 0 0 0 0 0 1,416 35 167 BUILDING DEPT 0 0 0 0 0 0 6,126 0 6,126 38 176 PLANNING DEPT 0 0 0 0 0 0 3,001 0 3,001 47 194 COUNTY LIBRARY 0 398 0 0 0 0 0 0 398 56 (219/220) ROAD DEPT 0 0 0 0 0 0 14,471 0 14,471 117 ALL OTHER 27,778 0 0 0 0 0 0 0 27,778 Total $29,194 $398 $85,309 $0 $0 $0 $23,597 $0 $138,498 MGT Consulting Group Page 28 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Risk Management Risk Management handles both Safety and Wellness Training and the County’s Insurance. The costs associated with the Safety and Wellness Training is allocated based on the number of payroll warrants. While the costs associated with Insurance is allocated based on the workers’ comp charges per department. MGT Consulting Group Page 29 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 A. Department Costs Dept:2 132 RISK MANAGEMENT Description Amount General Admin SAFETY & WELLNESS INSURANCE Unallocated Personnel Costs Salaries S1 57,985 0 28,993 28,993 0 Salary % Split .00% 50.00% 50.00% .00% Benefits S 37,361 0 18,681 18,681 0 Subtotal - Personnel Costs 95,346 0 47,673 47,673 0 Services & Supplies Cost Services & Supplies S 33,775 0 16,888 16,888 0 Subtotal - Services & Supplies 33,775 0 16,888 16,888 0 Department Cost Total 129,121 0 64,561 64,561 0 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 Total Costs After Adjustments 129,121 0 64,561 64,561 0 General Admin Distribution 0 0 0 0 Grand Total $129,121 $64,561 $64,561 $0 not allocated MGT Consulting Group Page 30 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 B. Incoming Costs - (Default Spread Salary%) Dept:2 132 RISK MANAGEMENT Department First Incoming Second Incoming SAFETY & WELLNESS INSURANCE Unallocated 2 SAFETY & WELLNESS $0 $314 $157 $157 $0 2 INSURANCE 0 112 56 56 0 Subtotal - 132 RISK MANAGEMENT 0 427 213 213 0 5 PERSONNEL SVCS 0 1,350 675 675 0 Subtotal - 103 PERSONNEL 0 1,350 675 675 0 6 ACCTS PAYABLE 0 562 281 281 0 6 PAYROLL SVCS 0 585 292 292 0 6 ACCOUNTING SVCS 0 1,483 742 742 0 Subtotal - 105 AUDITOR-CONTROLLE 0 2,630 1,315 1,315 0 7 AUDIT/COST PLAN 0 342 171 171 0 Subtotal - 107 CENTRAL SERVICES 0 342 171 171 0 8 WARRANT PROCESS 0 113 56 56 0 Subtotal - 110 TREAS-TAX COLLECTO 0 113 56 56 0 Total Incoming 0 4,861 2,430 2,430 0 C. Total Allocated $133,982 $66,991 $66,991 $0 50.00% 50.00% MGT Consulting Group Page 31 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 13 0.49% $314 $0 $314 $0 $314 3 101 BOARD & CONSULT 130 4.87% 3,143 0 3,143 119 3,262 4 102 CAO 40 1.50% 967 0 967 37 1,004 5 103 PERSONNEL 13 0.49% 314 0 314 12 326 6 105 AUDITOR-CONTROLLER 97 3.63% 2,345 0 2,345 89 2,434 8 110 TREAS-TAX COLLECTOR 52 1.95% 1,257 0 1,257 48 1,305 9 119 BUILDINGS & GROUND 59 2.21% 1,427 0 1,427 54 1,481 11 109 INFORMATION TECHNOLOGY 23 0.86% 556 0 556 21 577 12 104 COUNTY CLERK 73 2.73% 1,765 0 1,765 67 1,832 13 113 COUNTY ASSESSOR 98 3.67% 2,370 0 2,370 90 2,459 22 146 DISTRICT ATTORNEY 78 2.92% 1,886 0 1,886 71 1,957 25 149 COUNTY SHERIFF 417 15.62% 10,083 0 10,083 381 10,464 26 154 BV MAINTENANCE 26 0.97% 629 0 629 24 652 29 158 PROBATION DEPT 52 1.95% 1,257 0 1,257 48 1,305 32 165 EAST ALPINE FIRE 26 0.97% 629 0 629 24 652 34 168 BV EMS 26 0.97% 629 0 629 24 652 35 167 BUILDING DEPT 62 2.32% 1,499 0 1,499 57 1,556 37 175 CDA 90 3.37% 2,176 0 2,176 82 2,259 38 176 PLANNING DEPT 130 4.87% 3,143 0 3,143 119 3,262 42 186 WELFARE 110 4.12% 2,660 0 2,660 101 2,760 44 191 OFFICE OF EDUCATION 124 4.64% 2,998 0 2,998 113 3,112 47 194 COUNTY LIBRARY 104 3.90% 2,515 0 2,515 95 2,610 49 198 MUSEUM 51 1.91% 1,233 0 1,233 47 1,280 50 (120) HEALTH DEPT 176 6.59% 4,256 0 4,256 161 4,417 52 (121) MENTAL HEALTH 185 6.93% 4,473 0 4,473 169 4,643 53 (122) DRUGS & ALCOHOL 26 0.97% 629 0 629 24 652 56 (219/220) ROAD DEPT 151 5.66% 3,651 0 3,651 138 3,789 60 (273) BT EMERGENCY PREP 26 0.97% 629 0 629 24 652 69 361/370 TRANS COMM FD 47 1.76% 1,136 0 1,136 43 1,179 80 377 MENTAL HEALTH SVCS ACT 165 6.18% 3,990 0 3,990 151 4,141 Subtotal 2,670 100.00% 64,561 0 64,561 2,430 66,991 Direct Bills 0 0 Total $64,561 $66,991 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE MGT Consulting Group Page 32 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 2 132 RISK MANAGEMENT 919 0.17% $112 $0 $112 $0 $112 3 101 BOARD & CONSULT 28,360 5.37% 3,464 0 3,464 131 3,594 4 102 CAO 1,473 0.28% 180 0 180 7 187 5 103 PERSONNEL 930 0.18% 114 0 114 4 118 6 105 AUDITOR-CONTROLLER 3,322 0.63% 406 0 406 15 421 8 110 TREAS-TAX COLLECTOR 5,104 0.97% 623 0 623 24 647 9 119 BUILDINGS & GROUND 30,271 5.73% 3,697 0 3,697 139 3,837 11 109 INFORMATION TECHNOLOGY 1,107 0.21% 135 0 135 5 140 12 104 COUNTY CLERK 3,322 0.63% 406 0 406 15 421 13 113 COUNTY ASSESSOR 3,488 0.66% 426 0 426 16 442 14 114 RECORDER 941 0.18% 115 0 115 4 119 20 138 GRAND JURY 12,623 2.39% 1,542 0 1,542 58 1,600 22 146 DISTRICT ATTORNEY 46,127 8.73% 5,634 0 5,634 212 5,846 25 149 COUNTY SHERIFF 200,693 37.97% 24,512 0 24,512 924 25,436 28 294 VICTIM WITNESS 1,284 0.24% 157 0 157 6 163 29 158 PROBATION DEPT 4,729 0.89% 578 0 578 22 599 30 162 BV FIRE DEPT 13,415 2.54% 1,638 0 1,638 62 1,700 32 165 EAST ALPINE FIRE 47,957 9.07% 5,857 0 5,857 221 6,078 34 168 BV EMS 111 0.02% 14 0 14 1 14 35 167 BUILDING DEPT 1,107 0.21% 135 0 135 5 140 37 175 CDA 4,429 0.84% 541 0 541 20 561 38 176 PLANNING DEPT 6,643 1.26% 811 0 811 31 842 42 186 WELFARE 28,972 5.48% 3,539 0 3,539 133 3,672 47 194 COUNTY LIBRARY 3,300 0.62% 403 0 403 15 418 49 198 MUSEUM 1,107 0.21% 135 0 135 5 140 50 (120) HEALTH DEPT 3,244 0.61% 396 0 396 15 411 51 (124) ENVIRONMENTAL HLTH 199 0.04% 24 0 24 1 25 52 (121) MENTAL HEALTH 1,471 0.28% 180 0 180 7 186 53 (122) DRUGS & ALCOHOL 2,724 0.52% 333 0 333 13 345 54 (151) TOBACCO 914 0.17% 112 0 112 4 116 55 (152) TOBACCO PROP56 914 0.17% 112 0 112 4 116 56 (219/220) ROAD DEPT 50,891 9.63% 6,216 0 6,216 234 6,450 60 (273) BT EMERGENCY PREP 642 0.12% 78 0 78 3 81 62 280 PAN FLU EPO 487 0.09% 59 0 59 2 62 69 361/370 TRANS COMM FD 886 0.17% 108 0 108 4 112 74 341 BV PUBLIC SAFTEY 465 0.09% 57 0 57 2 59 79 376 YOUTH OFFENDER BLOCK 89 0.02% 11 0 11 0 11 80 377 MENTAL HEALTH SVCS ACT 12,923 2.44% 1,578 0 1,578 60 1,638 92 274 HPP 443 0.08% 54 0 54 2 56 108 524 LOCAL REV FUND 2011 P 443 0.08% 54 0 54 2 56 109 525 CC PERF INCENTIVES FU 129 0.02% 16 0 16 1 16 MGT Consulting Group Page 33 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 INSURANCE Allocations Dept:2 132 RISK MANAGEMENT Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 528,598 100.00% 64,561 0 64,561 2,430 66,991 Direct Bills 0 0 Total $64,561 $66,991 Basis Units: WORKERS' COMP CHARGES Source: AUDITOR'S OFFICE MGT Consulting Group Page 34 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total 2 132 RISK MANAGEMENT $314 $112 $0 $427 3 101 BOARD & CONSULT 3,262 3,594 0 6,857 4 102 CAO 1,004 187 0 1,190 5 103 PERSONNEL 326 118 0 444 6 105 AUDITOR-CONTROLLER 2,434 421 0 2,855 8 110 TREAS-TAX COLLECTOR 1,305 647 0 1,952 9 119 BUILDINGS & GROUND 1,481 3,837 0 5,317 11 109 INFORMATION TECHNOLOGY 577 140 0 717 12 104 COUNTY CLERK 1,832 421 0 2,253 13 113 COUNTY ASSESSOR 2,459 442 0 2,901 14 114 RECORDER 0 119 0 119 20 138 GRAND JURY 0 1,600 0 1,600 22 146 DISTRICT ATTORNEY 1,957 5,846 0 7,804 25 149 COUNTY SHERIFF 10,464 25,436 0 35,901 26 154 BV MAINTENANCE 652 0 0 652 28 294 VICTIM WITNESS 0 163 0 163 29 158 PROBATION DEPT 1,305 599 0 1,904 30 162 BV FIRE DEPT 0 1,700 0 1,700 32 165 EAST ALPINE FIRE 652 6,078 0 6,731 34 168 BV EMS 652 14 0 667 35 167 BUILDING DEPT 1,556 140 0 1,696 37 175 CDA 2,259 561 0 2,820 38 176 PLANNING DEPT 3,262 842 0 4,104 42 186 WELFARE 2,760 3,672 0 6,432 44 191 OFFICE OF EDUCATION 3,112 0 0 3,112 47 194 COUNTY LIBRARY 2,610 418 0 3,028 49 198 MUSEUM 1,280 140 0 1,420 50 (120) HEALTH DEPT 4,417 411 0 4,828 51 (124) ENVIRONMENTAL HLTH 0 25 0 25 52 (121) MENTAL HEALTH 4,643 186 0 4,829 53 (122) DRUGS & ALCOHOL 652 345 0 998 54 (151) TOBACCO 0 116 0 116 55 (152) TOBACCO PROP56 0 116 0 116 56 (219/220) ROAD DEPT 3,789 6,450 0 10,239 60 (273) BT EMERGENCY PREP 652 81 0 734 62 280 PAN FLU EPO 0 62 0 62 69 361/370 TRANS COMM FD 1,179 112 0 1,292 74 341 BV PUBLIC SAFTEY 0 59 0 59 79 376 YOUTH OFFENDER BLOCK 0 11 0 11 80 377 MENTAL HEALTH SVCS ACT 4,141 1,638 0 5,778 92 274 HPP 0 56 0 56 MGT Consulting Group Page 35 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:2 132 RISK MANAGEMENT Department SAFETY & WELLNESS INSURANCE Unallocated Total 108 524 LOCAL REV FUND 2011 P $0 $56 $0 $56 109 525 CC PERF INCENTIVES FU 0 16 0 16 Total $66,991 $66,991 $0 $133,982 MGT Consulting Group Page 36 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Personnel The Personnel Department provides departmental assistance to all county departments. One function was created to allocate the costs of this department: Personnel Services. The Personnel function is allocated based on the number of budgeted positions. MGT Consulting Group Page 37 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 A. Department Costs Dept:5 103 PERSONNEL Description Amount General Admin PERSONNE L SVCS Personnel Costs Salaries S1 57,758 0 57,758 Salary % Split .00% 100.00% Benefits S 37,096 0 37,096 Subtotal - Personnel Costs 94,854 0 94,854 Services & Supplies Cost SERVICES & SUPPLIES S 55,848 0 55,848 Subtotal - Services & Supplies 55,848 0 55,848 Department Cost Total 150,702 0 150,702 Adjustments to Cost Subtotal - Adjustments 0 0 0 Total Costs After Adjustments 150,702 0 150,702 General Admin Distribution 0 0 Grand Total $150,702 $150,702 MGT Consulting Group Page 38 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 B. Incoming Costs - (Default Spread Salary%) Dept:5 103 PERSONNEL Department First Incoming Second Incoming PERSONNE L SVCS 1 ADMIN BUILDING $2,259 $0 $2,259 Subtotal - BUILDING DEPRECIATION 2,259 0 2,259 2 SAFETY & WELLNESS 314 12 326 2 INSURANCE 114 4 118 Subtotal - 132 RISK MANAGEMENT 428 16 444 5 PERSONNEL SVCS 0 1,366 1,366 Subtotal - 103 PERSONNEL 0 1,366 1,366 6 ACCTS PAYABLE 0 1,011 1,011 6 PAYROLL SVCS 0 585 585 6 ACCOUNTING SVCS 0 173 173 Subtotal - 105 AUDITOR-CONTROLLE 0 1,769 1,769 7 COMMO 0 1,092 1,092 7 POSTAGE/COPIES 0 20 20 7 AUDIT/COST PLAN 0 40 40 7 EDP 0 1,751 1,751 Subtotal - 107 CENTRAL SERVICES 0 2,903 2,903 8 WARRANT PROCESS 0 203 203 Subtotal - 110 TREAS-TAX COLLECTO 0 203 203 9 ADMIN BLDG 0 6,407 6,407 9 JANITORIAL SVCS 0 267 267 9 B&G SERVICES 0 82 82 Subtotal - 119 BUILDINGS & GROUND 0 6,756 6,756 Total Incoming 2,687 13,013 15,701 C. Total Allocated $166,403 $166,403 100.00% MGT Consulting Group Page 39 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 0.88% $1,350 $0 $1,350 $0 $1,350 3 101 BOARD & CONSULT 5.00 5.30% 8,130 0 8,130 702 8,832 4 102 CAO 1.33 1.41% 2,162 0 2,162 187 2,349 5 103 PERSONNEL 0.84 0.89% 1,366 0 1,366 0 1,366 6 105 AUDITOR-CONTROLLER 4.00 4.24% 6,504 0 6,504 562 7,065 8 110 TREAS-TAX COLLECTOR 2.00 2.12% 3,252 0 3,252 281 3,533 9 119 BUILDINGS & GROUND 2.00 2.12% 3,252 0 3,252 281 3,533 11 109 INFORMATION TECHNOLOGY 1.00 1.06% 1,626 0 1,626 140 1,766 12 104 COUNTY CLERK 3.00 3.18% 4,878 0 4,878 421 5,299 13 113 COUNTY ASSESSOR 3.15 3.34% 5,122 0 5,122 442 5,564 14 114 RECORDER 0.85 0.90% 1,382 0 1,382 119 1,501 22 146 DISTRICT ATTORNEY 2.45 2.60% 3,984 0 3,984 344 4,328 25 149 COUNTY SHERIFF 18.20 19.29% 29,592 0 29,592 2,556 32,148 28 294 VICTIM WITNESS 0.55 0.58% 894 0 894 77 971 29 158 PROBATION DEPT 1.20 1.27% 1,951 0 1,951 169 2,120 32 165 EAST ALPINE FIRE 1.00 1.06% 1,626 0 1,626 140 1,766 35 167 BUILDING DEPT 1.00 1.06% 1,626 0 1,626 140 1,766 37 175 CDA 4.00 4.24% 6,504 0 6,504 562 7,065 38 176 PLANNING DEPT 1.00 1.06% 1,626 0 1,626 140 1,766 42 186 WELFARE 6.28 6.66% 10,211 0 10,211 882 11,093 47 194 COUNTY LIBRARY 2.98 3.16% 4,845 0 4,845 418 5,264 49 198 MUSEUM 1.00 1.06% 1,626 0 1,626 140 1,766 50 (120) HEALTH DEPT 3.09 3.28% 5,024 0 5,024 434 5,458 51 (124) ENVIRONMENTAL HLTH 0.18 0.19% 293 0 293 25 318 52 (121) MENTAL HEALTH 2.78 2.95% 4,520 0 4,520 390 4,910 53 (122) DRUGS & ALCOHOL 1.68 1.78% 2,732 0 2,732 236 2,967 54 (151) TOBACCO 1.89 2.00% 3,073 0 3,073 265 3,338 56 (219/220) ROAD DEPT 6.17 6.54% 10,032 0 10,032 866 10,898 60 (273) BT EMERGENCY PREP 0.63 0.67% 1,024 0 1,024 88 1,113 62 280 PAN FLU EPO 0.44 0.47% 715 0 715 62 777 69 361/370 TRANS COMM FD 0.80 0.85% 1,301 0 1,301 112 1,413 74 341 BV PUBLIC SAFTEY 0.42 0.45% 683 0 683 59 742 79 376 YOUTH OFFENDER BLOCK 0.08 0.08% 130 0 130 11 141 80 377 MENTAL HEALTH SVCS ACT 11.60 12.30% 18,861 0 18,861 1,629 20,490 92 274 HPP 0.40 0.42% 650 0 650 56 707 108 524 LOCAL REV FUND 2011 P 0.40 0.42% 650 0 650 56 707 109 525 CC PERF INCENTIVES FU 0.12 0.13% 195 0 195 17 212 MGT Consulting Group Page 40 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 PERSONNEL SVCS Allocations Dept:5 103 PERSONNEL Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 94.34 100.00% 153,389 0 153,389 13,013 166,403 Direct Bills 0 0 Total $153,389 $166,403 Basis Units: NUMBER OF FTE Source: POSITION ALLOCATION LIST MGT Consulting Group Page 41 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:5 103 PERSONNEL Department PERSONNE L SVCS Total 2 132 RISK MANAGEMENT $1,350 $1,350 3 101 BOARD & CONSULT 8,832 8,832 4 102 CAO 2,349 2,349 5 103 PERSONNEL 1,366 1,366 6 105 AUDITOR-CONTROLLER 7,065 7,065 8 110 TREAS-TAX COLLECTOR 3,533 3,533 9 119 BUILDINGS & GROUND 3,533 3,533 11 109 INFORMATION TECHNOLOGY 1,766 1,766 12 104 COUNTY CLERK 5,299 5,299 13 113 COUNTY ASSESSOR 5,564 5,564 14 114 RECORDER 1,501 1,501 22 146 DISTRICT ATTORNEY 4,328 4,328 25 149 COUNTY SHERIFF 32,148 32,148 28 294 VICTIM WITNESS 971 971 29 158 PROBATION DEPT 2,120 2,120 32 165 EAST ALPINE FIRE 1,766 1,766 35 167 BUILDING DEPT 1,766 1,766 37 175 CDA 7,065 7,065 38 176 PLANNING DEPT 1,766 1,766 42 186 WELFARE 11,093 11,093 47 194 COUNTY LIBRARY 5,264 5,264 49 198 MUSEUM 1,766 1,766 50 (120) HEALTH DEPT 5,458 5,458 51 (124) ENVIRONMENTAL HLTH 318 318 52 (121) MENTAL HEALTH 4,910 4,910 53 (122) DRUGS & ALCOHOL 2,967 2,967 54 (151) TOBACCO 3,338 3,338 56 (219/220) ROAD DEPT 10,898 10,898 60 (273) BT EMERGENCY PREP 1,113 1,113 62 280 PAN FLU EPO 777 777 69 361/370 TRANS COMM FD 1,413 1,413 74 341 BV PUBLIC SAFTEY 742 742 79 376 YOUTH OFFENDER BLOCK 141 141 80 377 MENTAL HEALTH SVCS ACT 20,490 20,490 92 274 HPP 707 707 108 524 LOCAL REV FUND 2011 P 707 707 109 525 CC PERF INCENTIVES FU 212 212 Total $166,403 $166,403 MGT Consulting Group Page 42 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 was not allocated MGT Consulting Group Page 43 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 273,454 37,655 58,328 58,054 113,265 6,153 Salary % Split 13.77% 21.33% 21.23% 41.42% 2.25% Benefits S 128,660 17,716 27,443 27,315 53,291 2,895 Subtotal - Personnel Costs 402,114 55,371 85,771 85,369 166,556 9,048 Services & Supplies Cost SERVICES & SUPPLIES S 69,881 9,623 14,906 14,836 28,945 1,572 Subtotal - Services & Supplies 69,881 9,623 14,906 14,836 28,945 1,572 Department Cost Total 471,995 64,994 100,677 100,205 195,500 10,620 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments 471,995 64,994 100,677 100,205 195,500 10,620 General Admin Distribution (64,994) 16,077 16,002 31,219 1,696 Grand Total $471,995 $116,753 $116,206 $226,720 $12,316 not allocated MGT Consulting Group Page 44 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 B. Incoming Costs - (Default Spread Salary%) Dept:6 105 AUDITOR-CONTROLLER Department First Incoming Second Incoming ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D 1 ADMIN BUILDING $6,665 $0 $1,649 $1,641 $3,201 $174 Subtotal - BUILDING DEPRECIATION 6,665 0 1,649 1,641 3,201 174 2 SAFETY & WELLNESS 2,345 89 602 599 1,169 64 2 INSURANCE 406 15 104 104 202 11 Subtotal - 132 RISK MANAGEMENT 2,751 104 706 703 1,371 75 5 PERSONNEL SVCS 6,504 562 1,748 1,740 3,394 184 Subtotal - 103 PERSONNEL 6,504 562 1,748 1,740 3,394 184 6 ACCTS PAYABLE 0 828 205 204 398 22 6 PAYROLL SVCS 0 4,364 1,080 1,074 2,096 114 6 ACCOUNTING SVCS 0 5,390 1,333 1,327 2,589 141 Subtotal - 105 AUDITOR-CONTROLLE 0 10,583 2,618 2,606 5,083 276 7 COMMO 0 1,638 405 403 787 43 7 AUDIT/COST PLAN 0 1,243 308 306 597 32 7 EDP 0 10,045 2,485 2,473 4,825 262 Subtotal - 107 CENTRAL SERVICES 0 12,927 3,198 3,183 6,209 337 8 WARRANT PROCESS 0 167 41 41 80 4 Subtotal - 110 TREAS-TAX COLLECTO 0 167 41 41 80 4 9 ADMIN BLDG 0 18,902 4,676 4,654 9,079 493 9 JANITORIAL SVCS 0 1,090 270 268 524 28 9 B&G SERVICES 0 243 60 60 116 6 Subtotal - 119 BUILDINGS & GROUND 0 20,235 5,005 4,982 9,720 528 Total Incoming 15,920 44,577 14,965 14,894 29,059 1,579 C. Total Allocated $532,492 $131,718 $131,101 $255,779 $13,894 24.74% 24.62% 48.03% 2.61% MGT Consulting Group Page 45 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 0.47% $562 $0 $562 $0 $562 3 101 BOARD & CONSULT 97 1.13% 1,362 0 1,362 127 1,489 4 102 CAO 34 0.40% 477 0 477 45 522 5 103 PERSONNEL 72 0.84% 1,011 0 1,011 0 1,011 6 105 AUDITOR-CONTROLLER 59 0.69% 828 0 828 0 828 7 107 CENTRAL SERVICES 184 2.14% 2,584 0 2,584 241 2,825 8 110 TREAS-TAX COLLECTOR 31 0.36% 435 0 435 41 476 9 119 BUILDINGS & GROUND 330 3.84% 4,634 0 4,634 432 5,066 11 109 INFORMATION TECHNOLOGY 65 0.76% 913 0 913 85 998 12 104 COUNTY CLERK 82 0.95% 1,151 0 1,151 107 1,259 13 113 COUNTY ASSESSOR 44 0.51% 618 0 618 58 675 14 114 RECORDER 37 0.43% 520 0 520 48 568 15 116 ELECTIONS 54 0.63% 758 0 758 71 829 16 126 CHAMBER OF COMMERCE 2 0.02% 28 0 28 3 31 17 130 SELF-INSURANCE FUND ISF 2 0.02% 28 0 28 3 31 18 133 RETIREE BENEFITS 113 1.31% 1,587 0 1,587 148 1,735 19 134 SURVEYOR/ENGR 11 0.13% 154 0 154 14 169 21 141 COUNTY COUNSEL 26 0.30% 365 0 365 34 399 22 146 DISTRICT ATTORNEY 169 1.97% 2,373 0 2,373 221 2,594 23 147 PUBLIC DEFENDER 30 0.35% 421 0 421 39 461 25 149 COUNTY SHERIFF 300 3.49% 4,213 0 4,213 393 4,605 28 294 VICTIM WITNESS 108 1.26% 1,517 0 1,517 141 1,658 29 158 PROBATION DEPT 109 1.27% 1,531 0 1,531 143 1,673 30 162 BV FIRE DEPT 83 0.97% 1,165 0 1,165 109 1,274 31 160/164 EMERGENCY SVCS 12 0.14% 169 0 169 16 184 32 165 EAST ALPINE FIRE 186 2.16% 2,612 0 2,612 243 2,855 34 168 BV EMS 5 0.06% 70 0 70 7 77 35 167 BUILDING DEPT 62 0.72% 871 0 871 81 952 36 170 AGRICULTURAL COMMISSION 1 0.01% 14 0 14 1 15 37 175 CDA 169 1.97% 2,373 0 2,373 221 2,594 38 176 PLANNING DEPT 14 0.16% 197 0 197 18 215 39 179 LOCAL AGENCY FORMATION 1 0.01% 14 0 14 1 15 41 185 SOLID WASTE 33 0.38% 463 0 463 43 507 42 186 WELFARE 481 5.60% 6,754 0 6,754 630 7,384 44 191 OFFICE OF EDUCATION 1 0.01% 14 0 14 1 15 45 187 SOCIAL SERVICES ASSISTANCE 26 0.30% 365 0 365 34 399 46 188 GENERAL RELIEF 1 0.01% 14 0 14 1 15 47 194 COUNTY LIBRARY 207 2.41% 2,907 0 2,907 271 3,178 49 198 MUSEUM 51 0.59% 716 0 716 67 783 50 (120) HEALTH DEPT 268 3.12% 3,763 0 3,763 351 4,114 51 (124) ENVIRONMENTAL HLTH 169 1.97% 2,373 0 2,373 221 2,594 52 (121) MENTAL HEALTH 358 4.17% 5,027 0 5,027 469 5,496 53 (122) DRUGS & ALCOHOL 303 3.53% 4,255 0 4,255 397 4,651 MGT Consulting Group Page 46 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 54 (151) TOBACCO 80 0.93% $1,123 $0 $1,123 $105 $1,228 55 (152) TOBACCO PROP56 3 0.03% 42 0 42 4 46 56 (219/220) ROAD DEPT 507 5.90% 7,119 0 7,119 664 7,783 58 (330) FISH & GAME 12 0.14% 169 0 169 16 184 60 (273) BT EMERGENCY PREP 160 1.86% 2,247 0 2,247 209 2,456 61 (240) AIRPORT 2 0.02% 28 0 28 3 31 62 280 PAN FLU EPO 149 1.73% 2,092 0 2,092 195 2,287 65 (295) LAW ENFORCEMENT AB443 5 0.06% 70 0 70 7 77 67 221 CO ROAD IMPROVEMENT 26 0.30% 365 0 365 34 399 68 (340) CSA #1 42 0.49% 590 0 590 55 645 69 361/370 TRANS COMM FD 73 0.85% 1,025 0 1,025 96 1,121 70 (400'S) SCHOOLS 1,537 17.88% 21,583 0 21,583 2,012 23,594 71 115 COURT SERVICES 1 0.01% 14 0 14 1 15 74 341 BV PUBLIC SAFTEY 4 0.05% 56 0 56 5 61 75 342 BV SW ASSESSMENT 1 0.01% 14 0 14 1 15 76 343 BV TRANSFER STATION 13 0.15% 183 0 183 17 200 77 (500) OTHER TRUST &AGENCY 412 4.79% 5,785 0 5,785 539 6,325 79 376 YOUTH OFFENDER BLOCK 36 0.42% 506 0 506 47 553 80 377 MENTAL HEALTH SVCS ACT 535 6.22% 7,512 0 7,512 700 8,213 81 260 CAPITAL OUTLAY 19 0.22% 267 0 267 25 292 82 201 DEBT SERVICE FUND 2 0.02% 28 0 28 3 31 86 268 MHSA-CAP FACILITY 27 0.31% 379 0 379 35 414 92 274 HPP 193 2.25% 2,710 0 2,710 253 2,963 95 311 ASSESSORS SPEC REV 1 0.01% 14 0 14 1 15 96 312 RECORDERS SPEC REV 3 0.03% 42 0 42 4 46 97 315 TAX COLLECTION TRUST 1 0.01% 14 0 14 1 15 99 395 WOODSTOVE REPLACEMENT 2 0.02% 28 0 28 3 31 100 397 TITLE III FIRE SAFETY 8 0.09% 112 0 112 10 123 101 399 TOBACCO SETTLEMENT 2 0.02% 28 0 28 3 31 102 515 AB233 COURT DISTRIBUTION 45 0.52% 632 0 632 59 691 108 524 LOCAL REV FUND 2011 P 17 0.20% 239 0 239 22 261 109 525 CC PERF INCENTIVES FU 37 0.43% 520 0 520 48 568 114 152 SHERIFF GRANTS 131 1.52% 1,840 0 1,840 171 2,011 115 156 INTEROP COMMO CAP MAINT 7 0.08% 98 0 98 9 107 116 213 VEHICLE REPLACEMENT 12 0.14% 169 0 169 16 184 117 ALL OTHER 60 0.70% 843 0 843 79 921 MGT Consulting Group Page 47 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 ACCTS PAYABLE Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,595 100.00% 120,691 0 120,691 11,027 131,718 Direct Bills 0 0 Total $120,691 $131,718 Basis Units: NUMBER OF WARRANTS PROCESSED Source: AUDITOR'S OFFICE MGT Consulting Group Page 48 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 13 0.49% $585 $0 $585 $0 $585 3 101 BOARD & CONSULT 130 4.87% 5,849 0 5,849 560 6,409 4 102 CAO 40 1.50% 1,800 0 1,800 172 1,972 5 103 PERSONNEL 13 0.49% 585 0 585 0 585 6 105 AUDITOR-CONTROLLER 97 3.63% 4,364 0 4,364 0 4,364 8 110 TREAS-TAX COLLECTOR 52 1.95% 2,340 0 2,340 224 2,564 9 119 BUILDINGS & GROUND 59 2.21% 2,654 0 2,654 254 2,909 11 109 INFORMATION TECHNOLOGY 23 0.86% 1,035 0 1,035 99 1,134 12 104 COUNTY CLERK 73 2.73% 3,284 0 3,284 315 3,599 13 113 COUNTY ASSESSOR 98 3.67% 4,409 0 4,409 422 4,831 22 146 DISTRICT ATTORNEY 78 2.92% 3,509 0 3,509 336 3,845 25 149 COUNTY SHERIFF 417 15.62% 18,761 0 18,761 1,797 20,558 26 154 BV MAINTENANCE 26 0.97% 1,170 0 1,170 112 1,282 29 158 PROBATION DEPT 52 1.95% 2,340 0 2,340 224 2,564 32 165 EAST ALPINE FIRE 26 0.97% 1,170 0 1,170 112 1,282 34 168 BV EMS 26 0.97% 1,170 0 1,170 112 1,282 35 167 BUILDING DEPT 62 2.32% 2,789 0 2,789 267 3,057 37 175 CDA 90 3.37% 4,049 0 4,049 388 4,437 38 176 PLANNING DEPT 130 4.87% 5,849 0 5,849 560 6,409 42 186 WELFARE 110 4.12% 4,949 0 4,949 474 5,423 44 191 OFFICE OF EDUCATION 124 4.64% 5,579 0 5,579 534 6,113 47 194 COUNTY LIBRARY 104 3.90% 4,679 0 4,679 448 5,127 49 198 MUSEUM 51 1.91% 2,295 0 2,295 220 2,514 50 (120) HEALTH DEPT 176 6.59% 7,918 0 7,918 758 8,677 52 (121) MENTAL HEALTH 185 6.93% 8,323 0 8,323 797 9,120 53 (122) DRUGS & ALCOHOL 26 0.97% 1,170 0 1,170 112 1,282 56 (219/220) ROAD DEPT 151 5.66% 6,794 0 6,794 651 7,444 60 (273) BT EMERGENCY PREP 26 0.97% 1,170 0 1,170 112 1,282 69 361/370 TRANS COMM FD 47 1.76% 2,115 0 2,115 203 2,317 80 377 MENTAL HEALTH SVCS ACT 165 6.18% 7,423 0 7,423 711 8,134 Subtotal 2,670 100.00% 120,126 0 120,126 10,975 131,101 Direct Bills 0 0 Total $120,126 $131,101 Basis Units: NUMBER OF PAYROLL WARRANTS Source: AUDITOR'S OFFICE MGT Consulting Group Page 49 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 129,121 0.63% $1,483 $0 $1,483 $0 $1,483 3 101 BOARD & CONSULT 524,792 2.57% 6,028 0 6,028 568 6,596 4 102 CAO 235,518 1.15% 2,705 0 2,705 255 2,960 5 103 PERSONNEL 15,070 0.07% 173 0 173 0 173 6 105 AUDITOR-CONTROLLER 469,288 2.30% 5,390 0 5,390 0 5,390 7 107 CENTRAL SERVICES 284,666 1.40% 3,270 0 3,270 308 3,578 8 110 TREAS-TAX COLLECTOR 190,298 0.93% 2,186 0 2,186 206 2,392 9 119 BUILDINGS & GROUND 547,844 2.69% 6,293 0 6,293 593 6,886 11 109 INFORMATION TECHNOLOGY 292,649 1.43% 3,361 0 3,361 317 3,678 12 104 COUNTY CLERK 344,790 1.69% 3,960 0 3,960 373 4,333 13 113 COUNTY ASSESSOR 317,734 1.56% 3,650 0 3,650 344 3,993 14 114 RECORDER 115,658 0.57% 1,328 0 1,328 125 1,454 15 116 ELECTIONS 32,838 0.16% 377 0 377 36 413 16 126 CHAMBER OF COMMERCE 60,000 0.29% 689 0 689 65 754 17 130 SELF-INSURANCE FUND ISF 892,850 4.38% 10,256 0 10,256 966 11,222 18 133 RETIREE BENEFITS 402,559 1.97% 4,624 0 4,624 436 5,060 19 134 SURVEYOR/ENGR 18,388 0.09% 211 0 211 20 231 20 138 GRAND JURY 12,623 0.06% 145 0 145 14 159 21 141 COUNTY COUNSEL 180,162 0.88% 2,069 0 2,069 195 2,264 22 146 DISTRICT ATTORNEY 314,784 1.54% 3,616 0 3,616 341 3,956 23 147 PUBLIC DEFENDER 59,810 0.29% 687 0 687 65 752 25 149 COUNTY SHERIFF 3,239,537 15.88% 37,211 0 37,211 3,505 40,716 26 154 BV MAINTENANCE 78,131 0.38% 897 0 897 85 982 27 150 JAIL COSTS 55,000 0.27% 632 0 632 60 691 28 294 VICTIM WITNESS 71,329 0.35% 819 0 819 77 896 29 158 PROBATION DEPT 122,562 0.60% 1,408 0 1,408 133 1,540 30 162 BV FIRE DEPT 89,624 0.44% 1,029 0 1,029 97 1,126 31 160/164 EMERGENCY SVCS 91,063 0.45% 1,046 0 1,046 99 1,145 32 165 EAST ALPINE FIRE 288,696 1.41% 3,316 0 3,316 312 3,628 34 168 BV EMS 8,487 0.04% 97 0 97 9 107 35 167 BUILDING DEPT 174,751 0.86% 2,007 0 2,007 189 2,196 36 170 AGRICULTURAL COMMISSION 13,727 0.07% 158 0 158 15 173 37 175 CDA 500,386 2.45% 5,748 0 5,748 541 6,289 38 176 PLANNING DEPT 152,692 0.75% 1,754 0 1,754 165 1,919 39 179 LOCAL AGENCY FORMATION 925 0.00% 11 0 11 1 12 40 182 LOCAL HEALTH DEPT 21,864 0.11% 251 0 251 24 275 41 185 SOLID WASTE 9,584 0.05% 110 0 110 10 120 42 186 WELFARE 1,294,901 6.35% 14,874 0 14,874 1,401 16,275 44 191 OFFICE OF EDUCATION 65,073 0.32% 747 0 747 70 818 45 187 SOCIAL SERVICES ASSISTANCE 5,017 0.02% 58 0 58 5 63 46 188 GENERAL RELIEF 497 0.00% 6 0 6 1 6 47 194 COUNTY LIBRARY 316,421 1.55% 3,635 0 3,635 342 3,977 49 198 MUSEUM 50,728 0.25% 583 0 583 55 638 MGT Consulting Group Page 50 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 50 (120) HEALTH DEPT 602,153 2.95% $6,917 $0 $6,917 $652 $7,568 51 (124) ENVIRONMENTAL HLTH 122,346 0.60% 1,405 0 1,405 132 1,538 52 (121) MENTAL HEALTH 483,951 2.37% 5,559 0 5,559 524 6,082 53 (122) DRUGS & ALCOHOL 286,261 1.40% 3,288 0 3,288 310 3,598 54 (151) TOBACCO 113,965 0.56% 1,309 0 1,309 123 1,432 55 (152) TOBACCO PROP56 119,262 0.58% 1,370 0 1,370 129 1,499 56 (219/220) ROAD DEPT 1,568,614 7.69% 18,018 0 18,018 1,697 19,715 58 (330) FISH & GAME 56,574 0.28% 650 0 650 61 711 60 (273) BT EMERGENCY PREP 98,506 0.48% 1,131 0 1,131 107 1,238 61 (240) AIRPORT 2,117 0.01% 24 0 24 2 27 62 280 PAN FLU EPO 60,313 0.30% 693 0 693 65 758 65 (295) LAW ENFORCEMENT AB443 489 0.00% 6 0 6 1 6 67 221 CO ROAD IMPROVEMENT 8,374 0.04% 96 0 96 9 105 68 (340) CSA #1 379,563 1.86% 4,360 0 4,360 411 4,770 69 361/370 TRANS COMM FD 260,908 1.28% 2,997 0 2,997 282 3,279 71 115 COURT SERVICES 28,755 0.14% 330 0 330 31 361 74 341 BV PUBLIC SAFTEY 33,479 0.16% 385 0 385 36 421 75 342 BV SW ASSESSMENT 39,451 0.19% 453 0 453 43 496 76 343 BV TRANSFER STATION 34,640 0.17% 398 0 398 37 435 77 (500) OTHER TRUST &AGENCY 10,618 0.05% 122 0 122 11 133 79 376 YOUTH OFFENDER BLOCK 118,013 0.58% 1,356 0 1,356 128 1,483 80 377 MENTAL HEALTH SVCS ACT 3,130,447 15.34% 35,958 0 35,958 3,387 39,345 82 201 DEBT SERVICE FUND 112,296 0.55% 1,290 0 1,290 121 1,411 92 274 HPP 169,042 0.83% 1,942 0 1,942 183 2,125 95 311 ASSESSORS SPEC REV 845 0.00% 10 0 10 1 11 96 312 RECORDERS SPEC REV 3,888 0.02% 45 0 45 4 49 97 315 TAX COLLECTION TRUST 106 0.00% 1 0 1 0 1 99 395 WOODSTOVE REPLACEMENT 4,892 0.02% 56 0 56 5 61 100 397 TITLE III FIRE SAFETY 18,207 0.09% 209 0 209 20 229 101 399 TOBACCO SETTLEMENT 14,060 0.07% 161 0 161 15 177 102 515 AB233 COURT DISTRIBUTION 101,579 0.50% 1,167 0 1,167 110 1,277 108 524 LOCAL REV FUND 2011 P 130,474 0.64% 1,499 0 1,499 141 1,640 109 525 CC PERF INCENTIVES FU 39,889 0.20% 458 0 458 43 501 110 595 TRANSPORTATION - LTF 150,000 0.74% 1,723 0 1,723 162 1,885 115 156 INTEROP COMMO CAP MAINT 7,264 0.04% 83 0 83 8 91 MGT Consulting Group Page 51 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 ACCOUNTING SVCS Allocations Dept:6 105 AUDITOR-CONTROLLER Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 20,403,778 100.00% 234,367 0 234,367 21,412 255,779 Direct Bills 0 0 Total $234,367 $255,779 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET BOOK MGT Consulting Group Page 52 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 2 132 RISK MANAGEMENT $562 $585 $1,483 $0 $2,630 3 101 BOARD & CONSULT 1,489 6,409 6,596 0 14,494 4 102 CAO 522 1,972 2,960 0 5,454 5 103 PERSONNEL 1,011 585 173 0 1,769 6 105 AUDITOR-CONTROLLER 828 4,364 5,390 0 10,583 7 107 CENTRAL SERVICES 2,825 0 3,578 0 6,402 8 110 TREAS-TAX COLLECTOR 476 2,564 2,392 0 5,431 9 119 BUILDINGS & GROUND 5,066 2,909 6,886 0 14,860 11 109 INFORMATION TECHNOLOGY 998 1,134 3,678 0 5,810 12 104 COUNTY CLERK 1,259 3,599 4,333 0 9,191 13 113 COUNTY ASSESSOR 675 4,831 3,993 0 9,500 14 114 RECORDER 568 0 1,454 0 2,022 15 116 ELECTIONS 829 0 413 0 1,242 16 126 CHAMBER OF COMMERCE 31 0 754 0 785 17 130 SELF-INSURANCE FUND ISF 31 0 11,222 0 11,252 18 133 RETIREE BENEFITS 1,735 0 5,060 0 6,794 19 134 SURVEYOR/ENGR 169 0 231 0 400 20 138 GRAND JURY 0 0 159 0 159 21 141 COUNTY COUNSEL 399 0 2,264 0 2,663 22 146 DISTRICT ATTORNEY 2,594 3,845 3,956 0 10,396 23 147 PUBLIC DEFENDER 461 0 752 0 1,212 25 149 COUNTY SHERIFF 4,605 20,558 40,716 0 65,879 26 154 BV MAINTENANCE 0 1,282 982 0 2,264 27 150 JAIL COSTS 0 0 691 0 691 28 294 VICTIM WITNESS 1,658 0 896 0 2,554 29 158 PROBATION DEPT 1,673 2,564 1,540 0 5,777 30 162 BV FIRE DEPT 1,274 0 1,126 0 2,401 31 160/164 EMERGENCY SVCS 184 0 1,145 0 1,329 32 165 EAST ALPINE FIRE 2,855 1,282 3,628 0 7,766 34 168 BV EMS 77 1,282 107 0 1,465 35 167 BUILDING DEPT 952 3,057 2,196 0 6,205 36 170 AGRICULTURAL COMMISSION 15 0 173 0 188 37 175 CDA 2,594 4,437 6,289 0 13,320 38 176 PLANNING DEPT 215 6,409 1,919 0 8,543 39 179 LOCAL AGENCY FORMATION 15 0 12 0 27 40 182 LOCAL HEALTH DEPT 0 0 275 0 275 41 185 SOLID WASTE 507 0 120 0 627 42 186 WELFARE 7,384 5,423 16,275 0 29,082 44 191 OFFICE OF EDUCATION 15 6,113 818 0 6,946 45 187 SOCIAL SERVICES ASSISTANCE 399 0 63 0 462 46 188 GENERAL RELIEF 15 0 6 0 22 MGT Consulting Group Page 53 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 47 194 COUNTY LIBRARY $3,178 $5,127 $3,977 $0 $12,282 49 198 MUSEUM 783 2,514 638 0 3,935 50 (120) HEALTH DEPT 4,114 8,677 7,568 0 20,359 51 (124) ENVIRONMENTAL HLTH 2,594 0 1,538 0 4,132 52 (121) MENTAL HEALTH 5,496 9,120 6,082 0 20,699 53 (122) DRUGS & ALCOHOL 4,651 1,282 3,598 0 9,531 54 (151) TOBACCO 1,228 0 1,432 0 2,660 55 (152) TOBACCO PROP56 46 0 1,499 0 1,545 56 (219/220) ROAD DEPT 7,783 7,444 19,715 0 34,942 58 (330) FISH & GAME 184 0 711 0 895 60 (273) BT EMERGENCY PREP 2,456 1,282 1,238 0 4,976 61 (240) AIRPORT 31 0 27 0 57 62 280 PAN FLU EPO 2,287 0 758 0 3,045 65 (295) LAW ENFORCEMENT AB443 77 0 6 0 83 67 221 CO ROAD IMPROVEMENT 399 0 105 0 504 68 (340) CSA #1 645 0 4,770 0 5,415 69 361/370 TRANS COMM FD 1,121 2,317 3,279 0 6,717 70 (400'S) SCHOOLS 23,594 0 0 0 23,594 71 115 COURT SERVICES 15 0 361 0 377 74 341 BV PUBLIC SAFTEY 61 0 421 0 482 75 342 BV SW ASSESSMENT 15 0 496 0 511 76 343 BV TRANSFER STATION 200 0 435 0 635 77 (500) OTHER TRUST &AGENCY 6,325 0 133 0 6,458 79 376 YOUTH OFFENDER BLOCK 553 0 1,483 0 2,036 80 377 MENTAL HEALTH SVCS ACT 8,213 8,134 39,345 0 55,692 81 260 CAPITAL OUTLAY 292 0 0 0 292 82 201 DEBT SERVICE FUND 31 0 1,411 0 1,442 86 268 MHSA-CAP FACILITY 414 0 0 0 414 92 274 HPP 2,963 0 2,125 0 5,087 95 311 ASSESSORS SPEC REV 15 0 11 0 26 96 312 RECORDERS SPEC REV 46 0 49 0 95 97 315 TAX COLLECTION TRUST 15 0 1 0 17 99 395 WOODSTOVE REPLACEMENT 31 0 61 0 92 100 397 TITLE III FIRE SAFETY 123 0 229 0 352 101 399 TOBACCO SETTLEMENT 31 0 177 0 207 102 515 AB233 COURT DISTRIBUTION 691 0 1,277 0 1,967 108 524 LOCAL REV FUND 2011 P 261 0 1,640 0 1,901 109 525 CC PERF INCENTIVES FU 568 0 501 0 1,069 110 595 TRANSPORTATION - LTF 0 0 1,885 0 1,885 114 152 SHERIFF GRANTS 2,011 0 0 0 2,011 115 156 INTEROP COMMO CAP MAINT 107 0 91 0 199 MGT Consulting Group Page 54 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:6 105 AUDITOR-CONTROLLER Department ACCTS PAYABLE PAYROLL SVCS ACCOUNTIN G SVCS UNALLOWE D Total 116 213 VEHICLE REPLACEMENT $184 $0 $0 $0 $184 117 ALL OTHER 921 0 0 0 921 Total $131,718 $131,101 $255,779 $0 $518,597 MGT Consulting Group Page 55 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Central Services This budget unit contains the allowable costs of Communications (phone system), Postage and the EDP Maintenance Contracts. Communications costs are allocated to departments based on the number of phones and EDP costs are allocated based on percent of usage. The County is charging for postage. The costs are allocated on that basis and then subsequently deducted (directly charged). The credits do not show up in the actual cost of the budget as they are abated against the expense accounts. The county’s audit costs are allocated based on the relative budge size. MGT Consulting Group Page 56 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 49,788 0 49,788 0 0 0 0 PROF SERVICES P 11,896 0 0 0 0 0 11,896 AUDIT P 43,346 0 0 0 43,346 0 0 COST PLAN P 5,500 0 0 0 5,500 0 0 RENTS & LEASES P 11,543 0 0 0 0 4,792 6,751 MAINT AGREEMENTS P 20,985 0 0 0 0 20,985 0 SERVICE & SUPPLIES P 108,555 0 0 12,384 0 0 96,171 INTRAFUND TRANSFER D (9,594) 0 0 0 0 0 0 Subtotal - Services & Supplies 242,019 0 49,788 12,384 48,846 25,777 114,818 Department Cost Total 242,019 0 49,788 12,384 48,846 25,777 114,818 Adjustments to Cost INTRAFUND TRANSFER D 9,594 0 0 0 0 0 0 Subtotal - Adjustments 9,594 0 0 0 0 0 0 Total Costs After Adjustments 251,613 0 49,788 12,384 48,846 25,777 114,818 General Admin Distribution 0 0 0 0 0 0 Grand Total $251,613 $49,788 $12,384 $48,846 $25,777 $114,818 not allocated MGT Consulting Group Page 57 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 B. Incoming Costs - (Default Spread Expense%) Dept:7 107 CENTRAL SERVICES Department First Incoming Second Incoming COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED 1 ADMIN BUILDING $4,744 $0 $939 $234 $921 $486 $2,165 1 BV COMM SVCS 0 0 0 0 0 0 0 Subtotal - BUILDING DEPRECIATION 4,744 0 939 234 921 486 2,165 6 ACCTS PAYABLE 2,584 241 559 139 548 289 1,289 6 ACCOUNTING SVCS 3,270 308 708 176 695 367 1,633 Subtotal - 105 AUDITOR-CONTROLLE 5,854 549 1,267 315 1,243 656 2,922 7 AUDIT/COST PLAN 0 754 149 37 146 77 344 Subtotal - 107 CENTRAL SERVICES 0 754 149 37 146 77 344 8 WARRANT PROCESS 0 519 103 26 101 53 237 Subtotal - 110 TREAS-TAX COLLECTO 0 519 103 26 101 53 237 9 ADMIN BLDG 0 13,456 2,663 662 2,612 1,378 6,140 9 JANITORIAL SVCS 0 604 120 30 117 62 276 9 B&G SERVICES 0 173 34 8 34 18 79 Subtotal - 119 BUILDINGS & GROUND 0 14,233 2,816 701 2,763 1,458 6,495 Total Incoming 10,598 16,055 5,274 1,312 5,174 2,731 12,162 C. Total Allocated $278,266 $55,062 $13,696 $54,020 $28,508 $126,980 19.79% 4.92% 19.41% 10.24% 45.63% MGT Consulting Group Page 58 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 1.05% $546 $0 $546 $35 $581 4 102 CAO 1.00 1.05% 546 0 546 35 581 5 103 PERSONNEL 2.00 2.11% 1,092 0 1,092 0 1,092 6 105 AUDITOR-CONTROLLER 3.00 3.16% 1,638 0 1,638 0 1,638 8 110 TREAS-TAX COLLECTOR 2.00 2.11% 1,092 0 1,092 71 1,163 9 119 BUILDINGS & GROUND 3.00 3.16% 1,638 0 1,638 106 1,744 11 109 INFORMATION TECHNOLOGY 1.00 1.05% 546 0 546 35 581 12 104 COUNTY CLERK 3.00 3.16% 1,638 0 1,638 106 1,744 13 113 COUNTY ASSESSOR 3.00 3.16% 1,638 0 1,638 106 1,744 14 114 RECORDER 1.00 1.05% 546 0 546 35 581 21 141 COUNTY COUNSEL 1.00 1.05% 546 0 546 35 581 22 146 DISTRICT ATTORNEY 3.00 3.16% 1,638 0 1,638 106 1,744 25 149 COUNTY SHERIFF 17.00 17.89% 9,285 0 9,285 600 9,885 29 158 PROBATION DEPT 2.00 2.11% 1,092 0 1,092 71 1,163 30 162 BV FIRE DEPT 1.00 1.05% 546 0 546 35 581 35 167 BUILDING DEPT 2.00 2.11% 1,092 0 1,092 71 1,163 37 175 CDA 5.00 5.26% 2,731 0 2,731 176 2,907 38 176 PLANNING DEPT 1.00 1.05% 546 0 546 35 581 42 186 WELFARE 10.00 10.53% 5,462 0 5,462 353 5,815 47 194 COUNTY LIBRARY 4.00 4.21% 2,185 0 2,185 141 2,326 49 198 MUSEUM 2.00 2.11% 1,092 0 1,092 71 1,163 50 (120) HEALTH DEPT 8.00 8.42% 4,369 0 4,369 282 4,652 52 (121) MENTAL HEALTH 3.85 4.05% 2,103 0 2,103 136 2,239 53 (122) DRUGS & ALCOHOL 1.10 1.16% 601 0 601 39 640 54 (151) TOBACCO 1.00 1.05% 546 0 546 35 581 56 (219/220) ROAD DEPT 4.00 4.21% 2,185 0 2,185 141 2,326 69 361/370 TRANS COMM FD 1.00 1.05% 546 0 546 35 581 78 375 STPUD MITIGATION 0.55 0.58% 300 0 300 19 320 80 377 MENTAL HEALTH SVCS ACT 5.50 5.79% 3,004 0 3,004 194 3,198 117 ALL OTHER 2.00 2.11% 1,092 0 1,092 71 1,163 Subtotal 95.00 100.00% 51,885 0 51,885 3,177 55,062 Direct Bills 0 0 Total $51,885 $55,062 Basis Units: NUMBER OF PHONES Source: AUDITOR'S OFFICE MGT Consulting Group Page 59 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 14 0.11% $15 $(14) $1 $1 $1 5 103 PERSONNEL 494 3.98% 514 (494) 20 0 20 8 110 TREAS-TAX COLLECTOR 1,958 15.79% 2,037 (1,958) 79 130 209 12 104 COUNTY CLERK 665 5.36% 692 (665) 27 44 71 13 113 COUNTY ASSESSOR 326 2.63% 339 (326) 13 22 35 14 114 RECORDER 365 2.94% 380 (365) 15 24 39 15 116 ELECTIONS 2,835 22.86% 2,950 (2,835) 115 188 303 22 146 DISTRICT ATTORNEY 253 2.04% 263 (253) 10 17 27 25 149 COUNTY SHERIFF 720 5.81% 749 (720) 29 48 77 29 158 PROBATION DEPT 49 0.40% 51 (49) 2 3 5 37 175 CDA 812 6.55% 845 (812) 33 54 87 42 186 WELFARE 1,935 15.60% 2,013 (1,935) 78 128 207 47 194 COUNTY LIBRARY 142 1.14% 148 (142) 6 9 15 50 (120) HEALTH DEPT 402 3.24% 418 (402) 16 27 43 51 (124) ENVIRONMENTAL HLTH 448 3.61% 466 (448) 18 30 48 52 (121) MENTAL HEALTH 103 0.83% 107 (103) 4 7 11 53 (122) DRUGS & ALCOHOL 60 0.48% 62 (60) 2 4 6 54 (151) TOBACCO 46 0.37% 48 (46) 2 3 5 55 (152) TOBACCO PROP56 16 0.13% 17 (16) 1 1 2 60 (273) BT EMERGENCY PREP 5 0.04% 5 0 0 1 62 280 PAN FLU EPO 4 0.03% 4 0 0 0 80 377 MENTAL HEALTH SVCS ACT 722 5.82% 751 (722) 29 48 77 92 274 HPP 29 0.23% 30 (29) 1 2 3 Subtotal 12,403 100.00% 12,906 (12,403) 503 790 1,293 Direct Bills 12,403 12,403 Total $12,906 $13,696 Basis Units: COSTS ABATED Source: AUDITOR'S OFFICE MGT Consulting Group Page 60 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 129,121 0.67% $342 $0 $342 $0 $342 3 101 BOARD & CONSULT 524,792 2.73% 1,390 0 1,390 89 1,480 4 102 CAO 235,518 1.23% 624 0 624 40 664 5 103 PERSONNEL 15,070 0.08% 40 0 40 0 40 6 105 AUDITOR-CONTROLLER 469,288 2.44% 1,243 0 1,243 0 1,243 7 107 CENTRAL SERVICES 284,666 1.48% 754 0 754 0 754 8 110 TREAS-TAX COLLECTOR 190,298 0.99% 504 0 504 32 537 9 119 BUILDINGS & GROUND 547,844 2.85% 1,451 0 1,451 93 1,545 11 109 INFORMATION TECHNOLOGY 292,649 1.52% 775 0 775 50 825 12 104 COUNTY CLERK 344,790 1.79% 913 0 913 59 972 13 113 COUNTY ASSESSOR 317,734 1.65% 842 0 842 54 896 14 114 RECORDER 115,658 0.60% 306 0 306 20 326 15 116 ELECTIONS 32,838 0.17% 87 0 87 6 93 16 126 CHAMBER OF COMMERCE 60,000 0.31% 159 0 159 10 169 17 130 SELF-INSURANCE FUND ISF 892,850 4.65% 2,366 0 2,366 152 2,517 18 133 RETIREE BENEFITS 402,559 2.10% 1,067 0 1,067 69 1,135 19 134 SURVEYOR/ENGR 18,388 0.10% 49 0 49 3 52 20 138 GRAND JURY 12,623 0.07% 33 0 33 2 36 21 141 COUNTY COUNSEL 180,162 0.94% 477 0 477 31 508 22 146 DISTRICT ATTORNEY 314,784 1.64% 834 0 834 54 888 23 147 PUBLIC DEFENDER 59,810 0.31% 158 0 158 10 169 25 149 COUNTY SHERIFF 3,239,537 16.86% 8,583 0 8,583 551 9,134 26 154 BV MAINTENANCE 78,131 0.41% 207 0 207 13 220 27 150 JAIL COSTS 55,000 0.29% 146 0 146 9 155 28 294 VICTIM WITNESS 71,329 0.37% 189 0 189 12 201 29 158 PROBATION DEPT 122,562 0.64% 325 0 325 21 346 30 162 BV FIRE DEPT 89,624 0.47% 237 0 237 15 253 31 160/164 EMERGENCY SVCS 91,063 0.47% 241 0 241 15 257 32 165 EAST ALPINE FIRE 288,696 1.50% 765 0 765 49 814 34 168 BV EMS 8,487 0.04% 22 0 22 1 24 35 167 BUILDING DEPT 174,751 0.91% 463 0 463 30 493 36 170 AGRICULTURAL COMMISSION 13,727 0.07% 36 0 36 2 39 37 175 CDA 500,386 2.60% 1,326 0 1,326 85 1,411 38 176 PLANNING DEPT 152,692 0.79% 405 0 405 26 431 39 179 LOCAL AGENCY FORMATION 925 0.00% 2 0 2 0 3 40 182 LOCAL HEALTH DEPT 21,864 0.11% 58 0 58 4 62 41 185 SOLID WASTE 9,584 0.05% 25 0 25 2 27 42 186 WELFARE 1,294,901 6.74% 3,431 0 3,431 220 3,651 45 187 SOCIAL SERVICES ASSISTANCE 5,017 0.03% 13 0 13 1 14 47 194 COUNTY LIBRARY 316,421 1.65% 838 0 838 54 892 49 198 MUSEUM 50,728 0.26% 134 0 134 9 143 50 (120) HEALTH DEPT 602,153 3.13% 1,595 0 1,595 102 1,698 51 (124) ENVIRONMENTAL HLTH 122,346 0.64% 324 0 324 21 345 MGT Consulting Group Page 61 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 AUDIT/COST PLAN Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 52 (121) MENTAL HEALTH 483,951 2.52% $1,282 $0 $1,282 $82 $1,365 53 (122) DRUGS & ALCOHOL 286,261 1.49% 758 0 758 49 807 55 (152) TOBACCO PROP56 119,262 0.62% 316 0 316 20 336 56 (219/220) ROAD DEPT 1,568,614 8.16% 4,156 0 4,156 267 4,423 58 (330) FISH & GAME 56,574 0.29% 150 0 150 10 160 60 (273) BT EMERGENCY PREP 98,506 0.51% 261 0 261 17 278 61 (240) AIRPORT 2,117 0.01% 6 0 6 0 6 62 280 PAN FLU EPO 60,313 0.31% 160 0 160 10 170 69 361/370 TRANS COMM FD 260,908 1.36% 691 0 691 44 736 74 341 BV PUBLIC SAFTEY 33,479 0.17% 89 0 89 6 94 75 342 BV SW ASSESSMENT 39,451 0.21% 105 0 105 7 111 76 343 BV TRANSFER STATION 34,640 0.18% 92 0 92 6 98 79 376 YOUTH OFFENDER BLOCK 118,013 0.61% 313 0 313 20 333 80 377 MENTAL HEALTH SVCS ACT 3,130,447 16.29% 8,294 0 8,294 533 8,827 92 274 HPP 169,042 0.88% 448 0 448 29 477 Subtotal 19,212,944 100.00% 50,903 0 50,903 3,117 54,020 Direct Bills 0 0 Total $50,903 $54,020 Basis Units: RELATIVE BUDGET SIZE Source: COUNTY BUDGET BOOK MGT Consulting Group Page 62 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 EDP Allocations Dept:7 107 CENTRAL SERVICES Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 5 103 PERSONNEL 1,680 6.52% $1,751 $0 $1,751 $0 $1,751 6 105 AUDITOR-CONTROLLER 9,639 37.39% 10,045 0 10,045 0 10,045 8 110 TREAS-TAX COLLECTOR 8,434 32.72% 8,789 0 8,789 959 9,749 13 113 COUNTY ASSESSOR 6,024 23.37% 6,278 0 6,278 685 6,963 Subtotal 25,777 100.00% 26,863 0 26,863 1,645 28,508 Direct Bills 0 0 Total $26,863 $28,508 Basis Units: PERCENT OF USAGE Source: EDP WORKSHEET MGT Consulting Group Page 63 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 0 Direct Billed $0 $12,403 $0 $0 $0 $12,403 2 132 RISK MANAGEMENT 0 0 342 0 0 342 3 101 BOARD & CONSULT 581 1 1,480 0 0 2,063 4 102 CAO 581 0 664 0 0 1,246 5 103 PERSONNEL 1,092 20 40 1,751 0 2,903 6 105 AUDITOR-CONTROLLER 1,638 0 1,243 10,045 0 12,927 7 107 CENTRAL SERVICES 0 0 754 0 0 754 8 110 TREAS-TAX COLLECTOR 1,163 209 537 9,749 0 11,657 9 119 BUILDINGS & GROUND 1,744 0 1,545 0 0 3,289 11 109 INFORMATION TECHNOLOGY 581 0 825 0 0 1,407 12 104 COUNTY CLERK 1,744 71 972 0 0 2,788 13 113 COUNTY ASSESSOR 1,744 35 896 6,963 0 9,638 14 114 RECORDER 581 39 326 0 0 947 15 116 ELECTIONS 0 303 93 0 0 396 16 126 CHAMBER OF COMMERCE 0 0 169 0 0 169 17 130 SELF-INSURANCE FUND ISF 0 0 2,517 0 0 2,517 18 133 RETIREE BENEFITS 0 0 1,135 0 0 1,135 19 134 SURVEYOR/ENGR 0 0 52 0 0 52 20 138 GRAND JURY 0 0 36 0 0 36 21 141 COUNTY COUNSEL 581 0 508 0 0 1,089 22 146 DISTRICT ATTORNEY 1,744 27 888 0 0 2,659 23 147 PUBLIC DEFENDER 0 0 169 0 0 169 25 149 COUNTY SHERIFF 9,885 77 9,134 0 0 19,096 26 154 BV MAINTENANCE 0 0 220 0 0 220 27 150 JAIL COSTS 0 0 155 0 0 155 28 294 VICTIM WITNESS 0 0 201 0 0 201 29 158 PROBATION DEPT 1,163 5 346 0 0 1,514 30 162 BV FIRE DEPT 581 0 253 0 0 834 31 160/164 EMERGENCY SVCS 0 0 257 0 0 257 32 165 EAST ALPINE FIRE 0 0 814 0 0 814 34 168 BV EMS 0 0 24 0 0 24 35 167 BUILDING DEPT 1,163 0 493 0 0 1,656 36 170 AGRICULTURAL COMMISSION 0 0 39 0 0 39 37 175 CDA 2,907 87 1,411 0 0 4,405 38 176 PLANNING DEPT 581 0 431 0 0 1,012 39 179 LOCAL AGENCY FORMATION 0 0 3 0 0 3 40 182 LOCAL HEALTH DEPT 0 0 62 0 0 62 41 185 SOLID WASTE 0 0 27 0 0 27 42 186 WELFARE 5,815 207 3,651 0 0 9,672 45 187 SOCIAL SERVICES ASSISTANCE 0 0 14 0 0 14 47 194 COUNTY LIBRARY 2,326 15 892 0 0 3,233 MGT Consulting Group Page 64 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:7 107 CENTRAL SERVICES Department COMMO POSTAGE/C OPIES AUDIT/COST PLAN EDP UNALLOCAT ED Total 49 198 MUSEUM $1,163 $0 $143 $0 $0 $1,306 50 (120) HEALTH DEPT 4,652 43 1,698 0 0 6,392 51 (124) ENVIRONMENTAL HLTH 0 48 345 0 0 393 52 (121) MENTAL HEALTH 2,239 11 1,365 0 0 3,614 53 (122) DRUGS & ALCOHOL 640 6 807 0 0 1,453 54 (151) TOBACCO 581 5 0 0 0 586 55 (152) TOBACCO PROP56 0 2 336 0 0 338 56 (219/220) ROAD DEPT 2,326 0 4,423 0 0 6,749 58 (330) FISH & GAME 0 0 160 0 0 160 60 (273) BT EMERGENCY PREP 0 1 278 0 0 278 61 (240) AIRPORT 0 0 6 0 0 6 62 280 PAN FLU EPO 0 0 170 0 0 170 69 361/370 TRANS COMM FD 581 0 736 0 0 1,317 74 341 BV PUBLIC SAFTEY 0 0 94 0 0 94 75 342 BV SW ASSESSMENT 0 0 111 0 0 111 76 343 BV TRANSFER STATION 0 0 98 0 0 98 78 375 STPUD MITIGATION 320 0 0 0 0 320 79 376 YOUTH OFFENDER BLOCK 0 0 333 0 0 333 80 377 MENTAL HEALTH SVCS ACT 3,198 77 8,827 0 0 12,102 92 274 HPP 0 3 477 0 0 480 117 ALL OTHER 1,163 0 0 0 0 1,163 Total $55,062 $13,696 $54,020 $28,508 $0 $151,285 MGT Consulting Group Page 65 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Treasurer-Tax Collector The Treasurer-Tax Collector’s Office is responsible for: the County banking, Special District, and School District funds. Other activities include warrant and deposit permit reconciliation, receiving payments, and tax collection. Only the cost of warrant and transfer processing is allocated in this plan. This function is allocated based on the departmental total of Payroll, Auditor, Welfare, and Trust and Agency Warrants. The breakdown of salary across the two functions was based on time records. MGT Consulting Group Page 66 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 A. Department Costs Dept:8 110 TREAS-TAX COLLECTOR Description Amount General Admin WARRANT PROCESS UNALLOCAT ED Personnel Costs Salaries S1 116,257 0 13,044 103,213 Salary % Split .00% 11.22% 88.78% Benefits S 62,064 0 6,964 55,100 Subtotal - Personnel Costs 178,321 0 20,008 158,313 Services & Supplies Cost Services & Supplies S 11,976 0 1,344 10,632 Misc Revenues P (17) 0 (17) 0 Subtotal - Services & Supplies 11,959 0 1,327 10,632 Department Cost Total 190,280 0 21,334 168,946 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 190,280 0 21,334 168,946 General Admin Distribution 0 0 0 Grand Total $190,280 $21,334 $168,946 not allocated MGT Consulting Group Page 67 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 B. Incoming Costs - (Default Spread Salary%) Dept:8 110 TREAS-TAX COLLECTOR Department First Incoming Second Incoming WARRANT PROCESS UNALLOCAT ED 1 ADMIN BUILDING $5,535 $0 $621 $4,914 Subtotal - BUILDING DEPRECIATION 5,535 0 621 4,914 2 SAFETY & WELLNESS 1,257 48 146 1,159 2 INSURANCE 623 24 73 574 Subtotal - 132 RISK MANAGEMENT 1,881 71 219 1,733 5 PERSONNEL SVCS 3,252 281 396 3,136 Subtotal - 103 PERSONNEL 3,252 281 396 3,136 6 ACCTS PAYABLE 435 41 53 422 6 PAYROLL SVCS 2,340 224 288 2,276 6 ACCOUNTING SVCS 2,186 206 268 2,123 Subtotal - 105 AUDITOR-CONTROLLE 4,961 471 609 4,822 7 COMMO 1,092 71 130 1,032 7 POSTAGE/COPIES 79 130 23 186 7 AUDIT/COST PLAN 504 32 60 476 7 EDP 8,789 959 1,094 8,655 Subtotal - 107 CENTRAL SERVICES 10,465 1,192 1,308 10,349 8 WARRANT PROCESS 0 88 10 78 Subtotal - 110 TREAS-TAX COLLECTO 0 88 10 78 9 ADMIN BLDG 0 15,698 1,761 13,937 9 JANITORIAL SVCS 0 713 80 633 9 B&G SERVICES 0 201 23 179 Subtotal - 119 BUILDINGS & GROUND 0 16,612 1,864 14,748 Total Incoming 26,093 18,715 5,027 39,781 C. Total Allocated $235,088 $26,362 $208,726 11.21% 88.79% MGT Consulting Group Page 68 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 0.47% $113 $0 $113 $0 $113 3 101 BOARD & CONSULT 97 1.13% 274 0 274 25 299 4 102 CAO 34 0.40% 96 0 96 9 105 5 103 PERSONNEL 72 0.84% 203 0 203 0 203 6 105 AUDITOR-CONTROLLER 59 0.69% 167 0 167 0 167 7 107 CENTRAL SERVICES 184 2.14% 519 0 519 0 519 8 110 TREAS-TAX COLLECTOR 31 0.36% 88 0 88 0 88 9 119 BUILDINGS & GROUND 330 3.84% 932 0 932 84 1,016 11 109 INFORMATION TECHNOLOGY 65 0.76% 183 0 183 17 200 12 104 COUNTY CLERK 82 0.95% 231 0 231 21 252 13 113 COUNTY ASSESSOR 44 0.51% 124 0 124 11 135 14 114 RECORDER 37 0.43% 104 0 104 9 114 15 116 ELECTIONS 54 0.63% 152 0 152 14 166 16 126 CHAMBER OF COMMERCE 2 0.02% 6 0 6 1 6 17 130 SELF-INSURANCE FUND ISF 2 0.02% 6 0 6 1 6 18 133 RETIREE BENEFITS 113 1.31% 319 0 319 29 348 19 134 SURVEYOR/ENGR 11 0.13% 31 0 31 3 34 21 141 COUNTY COUNSEL 26 0.30% 73 0 73 7 80 22 146 DISTRICT ATTORNEY 169 1.97% 477 0 477 43 520 23 147 PUBLIC DEFENDER 30 0.35% 85 0 85 8 92 25 149 COUNTY SHERIFF 300 3.49% 847 0 847 77 924 28 294 VICTIM WITNESS 108 1.26% 305 0 305 28 332 29 158 PROBATION DEPT 109 1.27% 308 0 308 28 336 30 162 BV FIRE DEPT 83 0.97% 234 0 234 21 256 31 160/164 EMERGENCY SVCS 12 0.14% 34 0 34 3 37 32 165 EAST ALPINE FIRE 186 2.16% 525 0 525 48 573 34 168 BV EMS 5 0.06% 14 0 14 1 15 35 167 BUILDING DEPT 62 0.72% 175 0 175 16 191 36 170 AGRICULTURAL COMMISSION 1 0.01% 3 0 3 0 3 37 175 CDA 169 1.97% 477 0 477 43 520 38 176 PLANNING DEPT 14 0.16% 40 0 40 4 43 39 179 LOCAL AGENCY FORMATION 1 0.01% 3 0 3 0 3 41 185 SOLID WASTE 33 0.38% 93 0 93 8 102 42 186 WELFARE 481 5.60% 1,358 0 1,358 123 1,481 44 191 OFFICE OF EDUCATION 1 0.01% 3 0 3 0 3 45 187 SOCIAL SERVICES ASSISTANCE 26 0.30% 73 0 73 7 80 46 188 GENERAL RELIEF 1 0.01% 3 0 3 0 3 47 194 COUNTY LIBRARY 207 2.41% 584 0 584 53 637 49 198 MUSEUM 51 0.59% 144 0 144 13 157 50 (120) HEALTH DEPT 268 3.12% 757 0 757 69 825 51 (124) ENVIRONMENTAL HLTH 169 1.97% 477 0 477 43 520 52 (121) MENTAL HEALTH 358 4.17% 1,011 0 1,011 92 1,102 53 (122) DRUGS & ALCOHOL 303 3.53% 855 0 855 78 933 MGT Consulting Group Page 69 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 54 (151) TOBACCO 80 0.93% $226 $0 $226 $20 $246 55 (152) TOBACCO PROP56 3 0.03% 8 0 8 1 9 56 (219/220) ROAD DEPT 507 5.90% 1,431 0 1,431 130 1,561 58 (330) FISH & GAME 12 0.14% 34 0 34 3 37 60 (273) BT EMERGENCY PREP 160 1.86% 452 0 452 41 493 61 (240) AIRPORT 2 0.02% 6 0 6 1 6 62 280 PAN FLU EPO 149 1.73% 421 0 421 38 459 65 (295) LAW ENFORCEMENT AB443 5 0.06% 14 0 14 1 15 67 221 CO ROAD IMPROVEMENT 26 0.30% 73 0 73 7 80 68 (340) CSA #1 42 0.49% 119 0 119 11 129 69 361/370 TRANS COMM FD 73 0.85% 206 0 206 19 225 70 (400'S) SCHOOLS 1,537 17.88% 4,339 0 4,339 393 4,732 71 115 COURT SERVICES 1 0.01% 3 0 3 0 3 74 341 BV PUBLIC SAFTEY 4 0.05% 11 0 11 1 12 75 342 BV SW ASSESSMENT 1 0.01% 3 0 3 0 3 76 343 BV TRANSFER STATION 13 0.15% 37 0 37 3 40 77 (500) OTHER TRUST &AGENCY 412 4.79% 1,163 0 1,163 105 1,268 79 376 YOUTH OFFENDER BLOCK 36 0.42% 102 0 102 9 111 80 377 MENTAL HEALTH SVCS ACT 535 6.22% 1,510 0 1,510 137 1,647 81 260 CAPITAL OUTLAY 19 0.22% 54 0 54 5 58 82 201 DEBT SERVICE FUND 2 0.02% 6 0 6 1 6 86 268 MHSA-CAP FACILITY 27 0.31% 76 0 76 7 83 92 274 HPP 193 2.25% 545 0 545 49 594 95 311 ASSESSORS SPEC REV 1 0.01% 3 0 3 0 3 96 312 RECORDERS SPEC REV 3 0.03% 8 0 8 1 9 97 315 TAX COLLECTION TRUST 1 0.01% 3 0 3 0 3 99 395 WOODSTOVE REPLACEMENT 2 0.02% 6 0 6 1 6 100 397 TITLE III FIRE SAFETY 8 0.09% 23 0 23 2 25 101 399 TOBACCO SETTLEMENT 2 0.02% 6 0 6 1 6 102 515 AB233 COURT DISTRIBUTION 45 0.52% 127 0 127 12 139 108 524 LOCAL REV FUND 2011 P 17 0.20% 48 0 48 4 52 109 525 CC PERF INCENTIVES FU 37 0.43% 104 0 104 9 114 114 152 SHERIFF GRANTS 131 1.52% 370 0 370 34 403 115 156 INTEROP COMMO CAP MAINT 7 0.08% 20 0 20 2 22 116 213 VEHICLE REPLACEMENT 12 0.14% 34 0 34 3 37 117 ALL OTHER 60 0.70% 169 0 169 15 185 MGT Consulting Group Page 70 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 WARRANT PROCESS Allocations Dept:8 110 TREAS-TAX COLLECTOR Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total Subtotal 8,595 100.00% 24,262 0 24,262 2,100 26,362 Direct Bills 0 0 Total $24,262 $26,362 Basis Units: NUMBER OF NON-PAYROLL Source: COUNTY WORKSHEET MGT Consulting Group Page 71 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 2 132 RISK MANAGEMENT $113 $0 $113 3 101 BOARD & CONSULT 299 0 299 4 102 CAO 105 0 105 5 103 PERSONNEL 203 0 203 6 105 AUDITOR-CONTROLLER 167 0 167 7 107 CENTRAL SERVICES 519 0 519 8 110 TREAS-TAX COLLECTOR 88 0 88 9 119 BUILDINGS & GROUND 1,016 0 1,016 11 109 INFORMATION TECHNOLOGY 200 0 200 12 104 COUNTY CLERK 252 0 252 13 113 COUNTY ASSESSOR 135 0 135 14 114 RECORDER 114 0 114 15 116 ELECTIONS 166 0 166 16 126 CHAMBER OF COMMERCE 6 0 6 17 130 SELF-INSURANCE FUND ISF 6 0 6 18 133 RETIREE BENEFITS 348 0 348 19 134 SURVEYOR/ENGR 34 0 34 21 141 COUNTY COUNSEL 80 0 80 22 146 DISTRICT ATTORNEY 520 0 520 23 147 PUBLIC DEFENDER 92 0 92 25 149 COUNTY SHERIFF 924 0 924 28 294 VICTIM WITNESS 332 0 332 29 158 PROBATION DEPT 336 0 336 30 162 BV FIRE DEPT 256 0 256 31 160/164 EMERGENCY SVCS 37 0 37 32 165 EAST ALPINE FIRE 573 0 573 34 168 BV EMS 15 0 15 35 167 BUILDING DEPT 191 0 191 36 170 AGRICULTURAL COMMISSION 3 0 3 37 175 CDA 520 0 520 38 176 PLANNING DEPT 43 0 43 39 179 LOCAL AGENCY FORMATION 3 0 3 41 185 SOLID WASTE 102 0 102 42 186 WELFARE 1,481 0 1,481 44 191 OFFICE OF EDUCATION 3 0 3 45 187 SOCIAL SERVICES ASSISTANCE 80 0 80 46 188 GENERAL RELIEF 3 0 3 47 194 COUNTY LIBRARY 637 0 637 49 198 MUSEUM 157 0 157 50 (120) HEALTH DEPT 825 0 825 51 (124) ENVIRONMENTAL HLTH 520 0 520 MGT Consulting Group Page 72 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Allocation Summary Dept:8 110 TREAS-TAX COLLECTOR Department WARRANT PROCESS UNALLOCAT ED Total 52 (121) MENTAL HEALTH $1,102 $0 $1,102 53 (122) DRUGS & ALCOHOL 933 0 933 54 (151) TOBACCO 246 0 246 55 (152) TOBACCO PROP56 9 0 9 56 (219/220) ROAD DEPT 1,561 0 1,561 58 (330) FISH & GAME 37 0 37 60 (273) BT EMERGENCY PREP 493 0 493 61 (240) AIRPORT 6 0 6 62 280 PAN FLU EPO 459 0 459 65 (295) LAW ENFORCEMENT AB443 15 0 15 67 221 CO ROAD IMPROVEMENT 80 0 80 68 (340) CSA #1 129 0 129 69 361/370 TRANS COMM FD 225 0 225 70 (400'S) SCHOOLS 4,732 0 4,732 71 115 COURT SERVICES 3 0 3 74 341 BV PUBLIC SAFTEY 12 0 12 75 342 BV SW ASSESSMENT 3 0 3 76 343 BV TRANSFER STATION 40 0 40 77 (500) OTHER TRUST &AGENCY 1,268 0 1,268 79 376 YOUTH OFFENDER BLOCK 111 0 111 80 377 MENTAL HEALTH SVCS ACT 1,647 0 1,647 81 260 CAPITAL OUTLAY 58 0 58 82 201 DEBT SERVICE FUND 6 0 6 86 268 MHSA-CAP FACILITY 83 0 83 92 274 HPP 594 0 594 95 311 ASSESSORS SPEC REV 3 0 3 96 312 RECORDERS SPEC REV 9 0 9 97 315 TAX COLLECTION TRUST 3 0 3 99 395 WOODSTOVE REPLACEMENT 6 0 6 100 397 TITLE III FIRE SAFETY 25 0 25 101 399 TOBACCO SETTLEMENT 6 0 6 102 515 AB233 COURT DISTRIBUTION 139 0 139 108 524 LOCAL REV FUND 2011 P 52 0 52 109 525 CC PERF INCENTIVES FU 114 0 114 114 152 SHERIFF GRANTS 403 0 403 115 156 INTEROP COMMO CAP MAINT 22 0 22 116 213 VEHICLE REPLACEMENT 37 0 37 117 ALL OTHER 185 0 185 Total $26,362 $0 $26,362 MGT Consulting Group Page 73 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 Building & Grounds The Buildings and Grounds Department provides maintenance and custodial services to departments that are occupied in County buildings. The costs associated with this department have been identified and are then further allocated based upon the square footage serviced. Five functions have been created: Courthouse, Library, Admin Building, Janitorial Services, and B & G Services. The first three functions: Courthouse, Library, and Admin Building allocated the costs associated with Utility and Maintenance structure based on the applicable buildings and then to the appropriate department based on square footage. Function four Janitorial Services are allocated based on the total square footage cleaned by department. The last function, B & G Services, are the remaining general costs associated with the Buildings and Grounds department that Is not directly identified to a particular building or department but instead a county-wide cost; the allocated costs of this function are allocated based on the total square footage occupied. MGT Consulting Group Page 74 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 97,425 0 20,511 27,488 49,426 0 0 0 Salary % Split .00% 21.05% 28.21% 50.73% .00% .00% .00% Benefits S 84,382 0 17,765 23,808 42,809 0 0 0 Subtotal - Personnel Costs 181,807 0 38,276 51,296 92,235 0 0 0 Services & Supplies Cost Maint Structures S 144,124 0 30,343 40,664 73,117 0 0 0 Road Admin Cost P 6,766 0 0 0 0 0 0 6,766 Janitorial Svcs P 53,930 6,230 0 0 0 47,700 0 0 Other Svcs & Supplies P 97,660 83,724 0 0 0 0 13,936 0 Fixed Assets D 14,974 0 0 0 0 0 0 0 Utilities S 59,802 0 12,590 16,873 30,339 0 0 0 Rents & Concessions S (22,917) 0 (4,825) (6,466) (11,626) 0 0 0 Misc Revenue S (1,842) 0 (388) (520) (934) 0 0 0 Subtotal - Services & Supplies 352,497 89,954 37,721 50,551 90,895 47,700 13,936 6,766 Department Cost Total 534,304 89,954 75,997 101,847 183,130 47,700 13,936 6,766 Adjustments to Cost Fixed Assets D (14,974) 0 0 0 0 0 0 0 Subtotal - Adjustments (14,974) 0 0 0 0 0 0 0 Total Costs After Adjustments 519,330 89,954 75,997 101,847 183,130 47,700 13,936 6,766 General Admin Distribution (89,954) 18,938 25,380 45,636 0 0 0 Grand Total $519,330 $94,935 $127,227 $228,766 $47,700 $13,936 $6,766 not allocated MGT Consulting Group Page 75 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 B. Incoming Costs - (Default Spread Salary%) Dept:9 119 BUILDINGS & GROUND Department First Incoming Second Incoming COURTHOU SE LIBRARY ADMIN BLDG JANITORIAL SVCS B&G SERVICES UNALLOCAT ED 2 SAFETY & WELLNESS $1,427 $54 $312 $418 $751 $0 $0 $0 2 INSURANCE 3,697 139 808 1,082 1,946 0 0 0 Subtotal - 132 RISK MANAGEMENT 5,124 193 1,119 1,500 2,698 0 0 0 5 PERSONNEL SVCS 3,252 281 744 997 1,792 0 0 0 Subtotal - 103 PERSONNEL 3,252 281 744 997 1,792 0 0 0 6 ACCTS PAYABLE 4,634 432 1,067 1,429 2,570 0 0 0 6 PAYROLL SVCS 2,654 254 612 821 1,476 0 0 0 6 ACCOUNTING SVCS 6,293 593 1,450 1,943 3,493 0 0 0 Subtotal - 105 AUDITOR-CONTROLLE 13,581 1,279 3,129 4,193 7,539 0 0 0 7 COMMO 1,638 106 367 492 885 0 0 0 7 AUDIT/COST PLAN 1,451 93 325 436 784 0 0 0 Subtotal - 107 CENTRAL SERVICES 3,090 199 692 928 1,669 0 0 0 8 WARRANT PROCESS 932 84 214 287 515 0 0 0 Subtotal - 110 TREAS-TAX COLLECTO 932 84 214 287 515 0 0 0 9 JANITORIAL SVCS 0 5,063 1,066 1,428 2,568 0 0 0 9 B&G SERVICES 0 1,308 275 369 664 0 0 0 Subtotal - 119 BUILDINGS & GROUND 0 6,370 1,341 1,797 3,232 0 0 0 Total Incoming 25,978 8,407 7,239 9,702 17,444 0 0 0 C. Total Allocated $553,715 $102,175 $136,928 $246,210 $47,700 $13,936 $6,766 18.45% 24.73% 44.47% 8.61% 2.52% 1.22% MGT Consulting Group Page 76 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 COURTHOUSE Allocations Dept:9 119 BUILDINGS & GROUND Department Units Allocation Percent First Allocation Direct Billed Department Allocation Second Allocation Total 29 158 PROBATION DEPT 152 2.29% $2,300 $0 $2,300 $41 $2,341 71 115 COURT SERVICES 3,500 52.76% 52,972 0 52,972 934 53,906 117 ALL OTHER 2,982 44.95% 45,132 0 45,132 796 45,928 Subtotal 6,634 100.00% 100,405 0 100,405 1,770 102,175 Direct Bills 0 0 Total $100,405 $102,175 Basis Units: SQUARE FOOTAGE Source: AUDITOR'S OFFICE MGT Consulting Group Page 77 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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% $134,556 $0 $134,556 $2,372 $136,928 Subtotal 4,200 100.00% 134,556 0 134,556 2,372 136,928 Direct Bills 0 0 Total $134,556 $136,928 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS MGT Consulting Group Page 78 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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% $49,978 $0 $49,978 $1,137 $51,115 5 103 PERSONNEL 200 2.65% 6,407 0 6,407 0 6,407 6 105 AUDITOR-CONTROLLER 590 7.81% 18,902 0 18,902 0 18,902 7 107 CENTRAL SERVICES 420 5.56% 13,456 0 13,456 0 13,456 8 110 TREAS-TAX COLLECTOR 490 6.49% 15,698 0 15,698 0 15,698 12 104 COUNTY CLERK 749 9.92% 23,996 0 23,996 546 24,542 13 113 COUNTY ASSESSOR 1,208 16.00% 38,701 0 38,701 880 39,581 25 149 COUNTY SHERIFF 2,335 30.92% 74,807 0 74,807 1,702 76,509 Subtotal 7,552 100.00% 241,945 0 241,945 4,265 246,210 Direct Bills 0 0 Total $241,945 $246,210 Basis Units: SQUARE FOOTAGE Source: COUNTY RECORDS MGT Consulting Group Page 79 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 1,745.59 3.63% $1,734 $0 $1,734 $0 $1,734 4 102 CAO 319.85 0.67% 318 0 318 0 318 5 103 PERSONNEL 268.39 0.56% 267 0 267 0 267 6 105 AUDITOR-CONTROLLER 1,097.80 2.29% 1,090 0 1,090 0 1,090 7 107 CENTRAL SERVICES 608.44 1.27% 604 0 604 0 604 8 110 TREAS-TAX COLLECTOR 717.40 1.49% 713 0 713 0 713 9 119 BUILDINGS & GROUND 5,097.00 10.61% 5,063 0 5,063 0 5,063 12 104 COUNTY CLERK 1,288.51 2.68% 1,280 0 1,280 0 1,280 13 113 COUNTY ASSESSOR 666.96 1.39% 662 0 662 0 662 14 114 RECORDER 444.97 0.93% 442 0 442 0 442 21 141 COUNTY COUNSEL 211.89 0.44% 210 0 210 0 210 22 146 DISTRICT ATTORNEY 1,164.00 2.42% 1,156 0 1,156 0 1,156 25 149 COUNTY SHERIFF 3,827.19 7.97% 3,801 0 3,801 0 3,801 35 167 BUILDING DEPT 509.00 1.06% 506 0 506 0 506 37 175 CDA 4,252.00 8.85% 4,223 0 4,223 0 4,223 38 176 PLANNING DEPT 334.00 0.70% 332 0 332 0 332 42 186 WELFARE 6,419.00 13.37% 6,376 0 6,376 0 6,376 47 194 COUNTY LIBRARY 6,865.00 14.29% 6,819 0 6,819 0 6,819 49 198 MUSEUM 6,355.00 13.23% 6,312 0 6,312 0 6,312 50 (120) HEALTH DEPT 2,138.00 4.45% 2,124 0 2,124 0 2,124 51 (124) ENVIRONMENTAL HLTH 156.00 0.32% 155 0 155 0 155 52 (121) MENTAL HEALTH 235.00 0.49% 233 0 233 0 233 53 (122) DRUGS & ALCOHOL 467.00 0.97% 464 0 464 0 464 59 (276) WATER SHED COORD 1,200.00 2.50% 1,192 0 1,192 0 1,192 80 377 MENTAL HEALTH SVCS ACT 1,637.00 3.41% 1,626 0 1,626 0 1,626 Subtotal 48,024.99 100.00% 47,700 0 47,700 0 47,700 Direct Bills 0 0 Total $47,700 $47,700 Basis Units: SQUARE FOOTAGE CLEANED Source: AUDITOR'S OFFICE MGT Consulting Group Page 80 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 1,560 4.60% $641 $0 $641 $0 $641 5 103 PERSONNEL 200 0.59% 82 0 82 0 82 6 105 AUDITOR-CONTROLLER 590 1.74% 243 0 243 0 243 7 107 CENTRAL SERVICES 420 1.24% 173 0 173 0 173 8 110 TREAS-TAX COLLECTOR 490 1.45% 201 0 201 0 201 9 119 BUILDINGS & GROUND 3,182 9.39% 1,308 0 1,308 0 1,308 12 104 COUNTY CLERK 749 2.21% 308 0 308 0 308 13 113 COUNTY ASSESSOR 1,208 3.56% 497 0 497 0 497 22 146 DISTRICT ATTORNEY 750 2.21% 308 0 308 0 308 25 149 COUNTY SHERIFF 2,335 6.89% 960 0 960 0 960 29 158 PROBATION DEPT 152 0.45% 62 0 62 0 62 35 167 BUILDING DEPT 690 2.04% 284 0 284 0 284 38 176 PLANNING DEPT 338 1.00% 139 0 139 0 139 42 186 WELFARE 4,183 12.34% 1,719 0 1,719 0 1,719 47 194 COUNTY LIBRARY 4,200 12.39% 1,726 0 1,726 0 1,726 48 195/196 CO PARKS 4,210 12.42% 1,731 0 1,731 0 1,731 49 198 MUSEUM 4,097 12.08% 1,684 0 1,684 0 1,684 50 (120) HEALTH DEPT 1,863 5.50% 766 0 766 0 766 52 (121) MENTAL HEALTH 338 1.00% 139 0 139 0 139 53 (122) DRUGS & ALCOHOL 718 2.12% 295 0 295 0 295 56 (219/220) ROAD DEPT 1,630 4.81% 670 0 670 0 670 Subtotal 33,903 100.00% 13,936 0 13,936 0 13,936 Direct Bills 0 0 Total $13,936 $13,936 Basis Units: TOTAL SQUARE FOOTAGE OCCUPIED Source: AUDITOR'S OFFICE MGT Consulting Group Page 81 of 82 ---PAGE BREAK--- ALPINE COUNTY, CALIFORNIA 2 CFR Part 200 Cost Allocation Plan based on Actual 2018/2019 FY 2020/2021 1/31/2020 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 $51,115 $1,734 $641 $0 $53,490 4 102 CAO 0 0 0 318 0 0 318 5 103 PERSONNEL 0 0 6,407 267 82 0 6,756 6 105 AUDITOR-CONTROLLER 0 0 18,902 1,090 243 0 20,235 7 107 CENTRAL SERVICES 0 0 13,456 604 173 0 14,233 8 110 TREAS-TAX COLLECTOR 0 0 15,698 713 201 0 16,612 9 119 BUILDINGS & GROUND 0 0 0 5,063 1,308 0 6,370 12 104 COUNTY CLERK 0 0 24,542 1,280 308 0 26,129 13 113 COUNTY ASSESSOR 0 0 39,581 662 497 0 40,740 14 114 RECORDER 0 0 0 442 0 0 442 21 141 COUNTY COUNSEL 0 0 0 210 0 0 210 22 146 DISTRICT ATTORNEY 0 0 0 1,156 308 0 1,464 25 149 COUNTY SHERIFF 0 0 76,509 3,801 960 0 81,270 29 158 PROBATION DEPT 2,341 0 0 0 62 0 2,404 35 167 BUILDING DEPT 0 0 0 506 284 0 789 37 175 CDA 0 0 0 4,223 0 0 4,223 38 176 PLANNING DEPT 0 0 0 332 139 0 471 42 186 WELFARE 0 0 0 6,376 1,719 0 8,095 47 194 COUNTY LIBRARY 0 136,928 0 6,819 1,726 0 145,473 48 195/196 CO PARKS 0 0 0 0 1,731 0 1,731 49 198 MUSEUM 0 0 0 6,312 1,684 0 7,996 50 (120) HEALTH DEPT 0 0 0 2,124 766 0 2,889 51 (124) ENVIRONMENTAL HLTH 0 0 0 155 0 0 155 52 (121) MENTAL HEALTH 0 0 0 233 139 0 372 53 (122) DRUGS & ALCOHOL 0 0 0 464 295 0 759 56 (219/220) ROAD DEPT 0 0 0 0 670 0 670 59 (276) WATER SHED COORD 0 0 0 1,192 0 0 1,192 71 115 COURT SERVICES 53,906 0 0 0 0 0 53,906 80 377 MENTAL HEALTH SVCS ACT 0 0 0 1,626 0 0 1,626 117 ALL OTHER 45,928 0 0 0 0 0 45,928 Total $102,175 $136,928 $246,210 $47,700 $13,936 $0 $546,949 MGT Consulting Group Page 82 of 82