2017 for 2019 Resolution to adopt Central Services Cost Allocation

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DEPARTMENTS THAT PROVIDE DIRECT SERVICES Auditor-Administration The Auditor is responsible for 5 sub-departments; Accounting, Recording, Vehicle Licensing, Elections and Voter Registration. There are 13 employees in the office. During 2017 the accounting staff had 6 full time employees and an intern. The total paid hours for the accounting staff was 13,777 out of 28,577 or 48.21%, the accounting staff salaries were $337,377 out of $683,044 or 49.39%; the average of both is 48.80%. After review, it was determined that the County Auditor spends approximately 20% of time for administration of the Accounting department with totals $14,484 for allowable salaries and $5,368 for benefits. The operating expenses were distributed by the 48.80% except for the costs related to other divisions within the office. The total Auditor's Administration 2017 expenses are $134,774. The amount for the included allowable costs are $27,647. Facilities Maintenance -Motor pool The facilities maintenance expenses for the motor pool was $10,417. The total mileage used by each employee was sorted by each department and was divided by the total miles used for all pool cars to determine the percentage of usage. The 2017 amount of indirect usage for Auditor's Accounting, Human Resource, Information Technology and a percentage of County Treasurer is $1,650. County Auditor Administration and Facilities Maintenance did not have vehicle usage that would be included. Department Percent of Allocation usage Amount total Usage Total costs x Percentage of Usage x Allocation Usage Auditor Accounting 1.75% 100% 182 Information Technology 11.14% 100% 1,161 Prosecutor -Civil .44% 100% 46 County Treasurer 2.98% 58.54% 182 Human Resource .76% 100% 80 Total Motor Pool Costs 1,650 Facilities Maintenance The facilities maintenance expenses for the Courthouse were $566,747; there was no depreciation of capitalized expenses on the building but $6,384 on equipment. There were $103,180 excludable costs as these were billable cost to other departments, i.e. Solid Waste and Capital Improvements. The total included allowable costs are $460,930. The total included allowable costs were divided by the square footage of the Courthouse building. The Courthouse building square footage is 73,707. The total expenses divided by the square footage equals $6.25 per square foot. The allowable included costs for the Facilities Maintenance total $32,878. The following is the breakdown. Room Auditor's Accounting Accounting Manager Human Resource Treasurer's Office County Auditor Information Services Mail Room Square Footage 345.00 74.00 916.40 1,892.84 152.10 2,668.00 79.05 6 % allowed 100 100 100 60 20 100 100 TOTAL Amount 2,157 463 5,731 7,158 190 16,684 494 $32,878