User Supplement Cost Allocation Plan for Use in Fiscal Year 2009-10

356 Pages·2009·1.47 MB·English

COUNTY OF SANTA BARBARA

C A
OST LLOCATION
P
LAN

User Supplement

FOR USE IN FY 2009-10
County of Santa Barbara
Cost Allocation Plan for Use in Fiscal Year 2009-10

User Supplement

Table of Contents

Overview................................................................................................................................................................1
Schedule A............................................................................................................................................................3
Schedule E...........................................................................................................................................................13
Allocation Detail by Cost Plan Unit..............................................................................................................A-1
Financial Accounting Detail ..........................................................................................................................B-1
County Counsel Detail......................................................................................................................................C-1
Building Maintenance & Utilities .................................................................................................................D-1
Revenue Detail by Cost Center.....................................................................................................................E-1
Frequently Asked Questions ........................................................................................................................F-1
Graphic Flow of Allocation by Cost Center ...............................................................................................G-1
Overview

Cost Allocation Plan Overview — The Cost Allocation Plan (aka the Plan, the Cost Plan, the A87, and the CAP) is the formal means by
which the County identifies countywide indirect costs (i.e., overhead) and assigns them to the benefiting departments/funds on a reasonable
and consistent basis. Only General Fund costs are allocated in the Plan.
The Cost Plan allows the County to recover its countywide indirect costs through federal and state grants and contracts. Any state
department reimbursing counties with federal flow-through funds must recognize and accept the Cost Plan as approved by the State
Controller’s Office. Some state departments that have no federal flow-through funds also accept the Cost Plan for indirect cost
reimbursements purposes, but some do not. If, at the beginning of the fiscal year, the County does not have an approved Cost Plan there is
no basis for federal and state reimbursement of indirect costs.
It is prepared in compliance with the cost principles set forth in federal Office of Management and Budget Circular A-87 (OMB A-87), and
Assistant Secretary Management and Budget Cost Principles and Agreements with the Federal Government (ASMB C-10).
The California State Controller’s Office is the delegated cognizant agency in California; its authority is to review, negotiate, and approve
Countywide Cost Allocation Plans.

County Budgeting Policy re the Cost Plan — Several years ago the County adopted a policy to distribute its countywide indirect costs,
as accounted for in the Cost Plan, to all funds other than the General Fund. This is purely an internal County decision; federal and state
guidelines on cost plan preparation do not address the actual billing of these costs.

Roll-forward Explanation — The CAP is prepared as an estimate for the upcoming fiscal year, plus roll-forward. The roll-forward is the
method for insuring that, ultimately, the Cost Plan neither over-allocates nor under-allocates to benefiting departments/funds.
The roll-forward is calculated as the difference between the estimate and the actuals, and that difference is then added to the current CAP.
For example: CAP for use in 07-08 was an estimate $ 250,000
CAP for use in 09-10 is an estimate 265,000
(using 07-08 actuals)
Roll-forward (Actual 265,000 – Estimate 250,000 = ) 15,000
CAP for use in 09-10 Estimate with Roll-forward $ 280,000

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User Supplement — This User Supplement is being developed to help users (i.e., allocation recipients) better understand the CAP and their
allocation. It is hoped that a better understanding by all users will lead to a better CAP. It is an internal County document; it does not go to
the State Controller’s Office.
Currently it consists of:
(cid:131) Schedules A and E reflective of the submitted Cost Plan (same data, different format.)
(cid:131) A schedule for each allocation recipient (cost plan unit), which details each functional allocation by:
– Allocation basis units – Allocation basis percentage
– Current year allocated cost – Current year direct bills
– Roll-forward (plus or minus) – Adjustments (plus or minus)
– Total allocated “Proposed” costs – Budget (if any)
(cid:131) A detail schedule of the transactions processed through FIN that are the basis for the Auditor-Controller’s Financial Accounting
allocation.
(cid:131) A detail schedule of the County Counsel dollars in FIN by POPAA that are the basis for County Counsel’s allocation.
(cid:131) A detail schedule of Facilities Building Maintenance and Utilities by CPU by building.
(cid:131) A schedule for each Cost Center detailing the revenue it receives for each of its functional allocations.
Not every functional allocation will be included, as it is assumed those based on salaries & benefits, and headcounts are well known to the
departments.

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Schedule A

DESCRIPTION: This schedule is a re-formatted version of the State-approved A-87 Cost Allocation Plan.
The “Proposed Costs” are the only amounts that should be used when reporting or requesting
reimbursement of A-87 costs.
Cost Allocation Plan for use in 2009-10
2/13/2009 9:37:31 AM
User Supplement
Schedule A - Allocated Costs by Cost Plan Unit
CostPlanUnit (Grantee)
Eq Use CAO Parks Purch HR Total Adj.
Struct Counsel A/C Facil TTC Roll- Proposed
00001 12000 52100 63200 64000 Allocated.
00002 13000 61000 63300 65000 fwd Costs
11000 Board of Supervisors
911 26,566 5,027 16,450 16,416 425,910
22,639 90,511 26,226 220,376 789 71,914 497,824
21100 District Attorney
15,753 106,063 11,570 20,108 116,114 736,839 449
166,049 16,655 135,412 142,937 6,178 32,431 769,719
21300 Child Support Services
57,476 15,027 83,994 234,532
359 72,353 2,246 3,078 -88,913 145,619
22100 Probation Services
20,798 173,796 25,823 26,013 268,897 1,836,361
130,378 74,600 207,797 307,006 601,251 361,478 2,197,839
22200 Probation Institutions
7,681 105,291 34,876 21,151 154,372 1,315,446
240,941 138,623 607,167 5,342 340,215 1,655,661
23000 Public Defender
3,428 111,747 31,185 15,145 72,813 570,107
39,018 8,098 62,176 70,224 156,273 161,870 731,977
25000 Court Operations
112,181 27,719 1,249 1,471,352 -38,546
311,466 2,576 327 1,015,834 -285,667 1,147,140
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Cost Allocation Plan for use in 2009-10
2/13/2009 9:37:31 AM
User Supplement
Schedule A - Allocated Costs by Cost Plan Unit
CostPlanUnit (Grantee)
Eq Use CAO Parks Purch HR Total Adj.
Struct Counsel A/C Facil TTC Roll- Proposed
00001 12000 52100 63200 64000 Allocated.
00002 13000 61000 63300 65000 fwd Costs
25001 Grand Jury
546 3,178 4,635 40,941
2,575 19,948 6,177 3,374 508 10,460 51,401
25002 Court 0069 Services
47,868 1,106 125,301
50,237 23,751 2,247 92 48,383 173,683
25003 Court 5901 Services
1,558 4,736 63,035
3,178 -67,277 494
31100 Fire Department
6,005 291,984 83 38,511 220,130 1,399,615 -16
36,903 118,213 309,596 367,300 10,890 392,257 1,791,856
32100 Sheriff-Law Enforcement
548,553 365,350 23,328 46,507 434,355 2,572,401 -12,739
178,204 145,631 512,191 304,457 13,825 247,338 2,807,000
32200 Sheriff-Custody
65,457 175,827 8,461 236,295 2,419,114 -47,028
415,359 110,734 237,641 1,160,399 8,942 367,032 2,739,118
32230 Inmate Welfare
4,797 2,027 9,174 30,062
13,599 464 4,711 34,773
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Cost Allocation Plan for use in 2009-10
2/13/2009 9:37:31 AM
User Supplement
Schedule A - Allocated Costs by Cost Plan Unit
CostPlanUnit (Grantee)
Eq Use CAO Parks Purch HR Total Adj.
Struct Counsel A/C Facil TTC Roll- Proposed
00001 12000 52100 63200 64000 Allocated.
00002 13000 61000 63300 65000 fwd Costs
41100 Public Health Department
3,577 278,462 66,061 96,443 593,023 3,009,362 -39,634
337,745 38,280 531,283 883,394 181,095 614,264 3,583,991
41201 Public Health Dept-CHIP
550 2,144
1,586 8 -147 1,997
41212 Public Health Dept-EMS
5,854 576 5,081 6,022 66,783 -2,049
1,823 8,383 14,819 23,629 596 38,134 102,868
41400 Public Health Dept-HS
1,773 333 9,348 2,017 40,434 -1,186
2,001 1,003 9,842 13,677 441 16,399 55,648
41500 Public Health Dept-EHS
18,059 1,927 5,359 19,979 134,133 -2,464
28,594 842 34,637 23,605 1,131 2,333 134,002
41540 Public Health Dept-AS
1,073 14,792 7,931 13,105 21,100 294,052 1,753
28,244 8,052 81,580 116,884 1,291 24,665 320,470
41814 PHD-Tobacco Settlement
3,024 6,809
941 2,812 31 -2,051 4,758
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Cost Allocation Plan for use in 2009-10
2/13/2009 9:37:31 AM
User Supplement
Schedule A - Allocated Costs by Cost Plan Unit
CostPlanUnit (Grantee)
Eq Use CAO Parks Purch HR Total Adj.
Struct Counsel A/C Facil TTC Roll- Proposed
00001 12000 52100 63200 64000 Allocated.
00002 13000 61000 63300 65000 fwd Costs
43000 Alcohol, Drug & Mental Health Services
226,445 35,050 53,075 231,573 1,127,454 -9,339
109,389 -10,277 317,659 154,066 10,475 3,430 1,121,545
43100 ADMHS-Mental Health Services Act
24,652 2,935 22,486 92,912
41,916 923 92,912
43200 ADMHS-Alcohol and Drug Programs
19,192 834 13,228 32,272 150,025 -1,484
2,641 2,002 43,601 34,234 2,021 148,541
44000 Social Services
383,174 47,367 78,436 630,115 2,996,906
947,461 131,953 521,953 95,653 160,794 199,726 3,196,632
44001 IHSS Public Authority
5,253 3,024 13,751 32,393
2,253 7,828 284 9,775 42,168
51000 Agricultural Commissioner
13,426 21,786 9,619 15,907 42,049 244,638 -2,792
21,568 46,321 32,790 39,789 1,383 37,405 279,251
52371 Providence Landing CFD
5,112 9,303
4,009 182 9,303
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Cost Allocation Plan for use in 2009-10
2/13/2009 9:37:31 AM
User Supplement
Schedule A - Allocated Costs by Cost Plan Unit
CostPlanUnit (Grantee)
Eq Use CAO Parks Purch HR Total Adj.
Struct Counsel A/C Facil TTC Roll- Proposed
00001 12000 52100 63200 64000 Allocated.
00002 13000 61000 63300 65000 fwd Costs
53100 Planning & Development
34,180 62,697 5,270 10,774 114,943 1,494,742
26,250 1,040,001 131,661 64,351 4,615 295,784 1,790,526
53460 990-RDA Isla Vista
20,305 3,849 0 132,522 -121,733
71,032 37,195 141 9,099 19,889
53500 P&D-Energy Division
5,191 6,279 3,647 2,231 9,685 104,095
18,440 -4,313 17,733 44,587 616 57,954 162,049
53600 P&D-Building & Safety
5,097 24,738 1,131 10,204 33,797 221,011
9,032 48,540 58,801 28,279 1,394 -40,218 180,793
53641 P&D-Petroleum
1,325 3,888 1,947 10,058
2,822 75 2,354 12,411
54100 Public Works-Admin
17,802 12,032 1,998 7,885 39,233 187,360
10,105 36,856 25,381 35,183 886 8,338 195,698
54210 Public Works-Roads
455 84,472 2,593 61,049 105,121 842,338
13,112 96,209 196,769 276,851 5,706 149,444 991,782
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