Central Service Cost Allocation Plan For 2016
Clark County Washington
Representing costs for the year ending December 31, 2014
Table of Contents
Introduction ....................................................................................................................... 5
Methodology...................................................................................................................... 6
Certificate of Cost Allocation Plan .................................................................................. 7
Summary of Costs and Rates by Operating Departments ............................................ 9
Summary of Cost Allocation “Step Down”..................................................................... 13
Allocated Cost Detail by Central Service Department................................................... 19 County Courthouse .................................................................................................... 20 Franklin Building......................................................................................................... 24 Corrections Center ..................................................................................................... 28 Juvenile Center .......................................................................................................... 32 Public Service Center................................................................................................. 36 1408 Franklin Building................................................................................................ 40 Pepsi Building ............................................................................................................ 44 Bond Interest .............................................................................................................. 48 Equipment Depreciation ............................................................................................. 52 Building Maintenance ................................................................................................. 56 Office of Budget ......................................................................................................... 60 Information Services - Ops/Prog/Sys ......................................................................... 64 Information Services - Network ................................................................................. 68 Information Services – FMS (Oracle .......................................................................... 72 Human Resources ..................................................................................................... 76 Financial Services & Internal Audit ............................................................................ 80 Payroll Accounting ..................................................................................................... 84 Treasurer-Indirect....................................................................................................... 88 Records ...................................................................................................................... 92 Purchasing ................................................................................................................. 96 Printing/Mail Room ..................................................................................................... 100 Telecommunications .................................................................................................. 104 Prosecuting Attorney .................................................................................................. 108 Public Information and Outreach................................................................................ 112
Cost Allocation by Operating Department...................................................................... 117 Assessment................................................................................................................ 118 Auditor-Auto License & Recording ............................................................................. 119 Treasurer-Direct ......................................................................................................... 120 Board of Equalization ................................................................................................. 121 Community Support ................................................................................................... 122 County Clerk .............................................................................................................. 123 District Court .............................................................................................................. 124 Superior Court ............................................................................................................ 125 Juvenile ...................................................................................................................... 126 Sheriff ......................................................................................................................... 127 Sheriff Civil Support ................................................................................................... 128 Sheriff Exec/Admin..................................................................................................... 129 Jail .............................................................................................................................. 130 Prosecuting Attorney-Direct ....................................................................................... 131 PA-Child Support ....................................................................................................... 132 Medical Examiner....................................................................................................... 133 Commissioners .......................................................................................................... 134 Countywide Services.................................................................................................. 135 Land Conservation ..................................................................................................... 136 Contingency ............................................................................................................... 137 Loss Control ............................................................................................................... 138
ESA (Endangered Species) ....................................................................................... 139 Cable Television......................................................................................................... 140 Coop Extension Services ........................................................................................... 141 Indigent Defense ........................................................................................................ 142 Lewis & Clark Railroad ............................................................................................... 143 Corrections ................................................................................................................. 144 Department of Environmental Services...................................................................... 145 Parks .......................................................................................................................... 146 Auditor’s O&M Fund ................................................................................................... 147 County Fair................................................................................................................. 148 EMS Fund .................................................................................................................. 149 Radio Communications .............................................................................................. 150 GIS ............................................................................................................................. 151 Tri-Mountain Golf ....................................................................................................... 152 Special Law Enforcement .......................................................................................... 153 911 Tax Fund ............................................................................................................. 154 Community Development
Administration ...................................................................................................... 155 Development Review ........................................................................................... 156 Engineering .......................................................................................................... 157 Inspection ............................................................................................................. 158 Development Services ......................................................................................... 159 Long-Range Planning........................................................................................... 160 Customer Service................................................................................................. 161 Animal Control...................................................................................................... 162 Building ................................................................................................................ 163 Code Enforcement ............................................................................................... 164 Fire Marshal ......................................................................................................... 165
Public Works Transportation ...................................................................................................... 166 Administration ...................................................................................................... 167 Road Operations .................................................................................................. 168
Camp Bonneville ........................................................................................................ 169 Special Investigation .................................................................................................. 170 Narcotics Task Force ................................................................................................. 171 Child Justice Center ................................................................................................... 172 Veterans Assistance .................................................................................................. 173 Victim Witness............................................................................................................ 174 Metropolitan Parks District......................................................................................... 175 Community Services .................................................................................................. 176 Solid Waste ................................................................................................................ 177 Clean Water Fund ...................................................................................................... 178 Wastewater Operations.............................................................................................. 179 Elections..................................................................................................................... 180 Equipment Rental & Revolving (ER&R) ..................................................................... 181 Technology Equipment Rental & Revolving (TER&R) ............................................... 182 Central Stores ............................................................................................................ 183 Facilities Management ............................................................................................... 184 Mosquito Control District ............................................................................................ 185 Regional Transportation Council ................................................................................ 186 Southwest Washington Clean Air Agency (SWCAA) ................................................. 187 Health Department ..................................................................................................... 188 Emergency Management ........................................................................................... 189 Law Library................................................................................................................. 190 CRESA ....................................................................................................................... 191 Other Agencies .......................................................................................................... 192
Second Year of 2015-2016 Biennial Budget Central Service Allocation Plan for Clark County
Based on the Year 2014
Introduction This Central Service Cost Allocation Plan is prepared in accordance with applicable Federal guidelines. These cost allocations are allowable in accordance with the requirements of 2 CFR 200, “Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards”. Purpose
The purpose of this document is to identify indirect central service costs, determine a reasonable basis for allocating these costs to the operating activities, and then calculate the costs to be allocated to each operating activity. These allocated costs, together with specific department/division indirect and direct costs, are used to develop the Indirect Rate Proposal for 2014. The document follows the cost principles contained in A-87 in order that federally assisted programs have their fair share of costs recognized under these principles, except where restricted or prohibited by law. Definitions
The following terms are used:
1. Central service: Cost centers or departments that provide services, usually administrative in nature, to other departments.
2. Operating departments: Cost centers or departments that provide services according to their respective purposes, primarily to the general public.
3. Allocation basis: A measurement related to service provided by central service departments to operating departments.
Source of Data
All cost data comes from information maintained in the county’s general ledger and work order ledger for the year ended December 31, 2014. The statistics allocation data comes from other non-accounting information maintained in the central service departments for the year ended December 31, 2014.
5
Methodology This document represents a central service cost allocation plan as defined in OASC-10, with modifications to meet local conditions. The development of this central service cost allocation plan uses the following steps:
1. Determine the total administrative cost for the County organizational structure.
2. Reduce the total costs of the Central Service departments/divisions by the revenues collected for internal service programs.
3. Provide administrative descriptions for the central service departments.
4. Calculate allocable costs for each central service activity after adjusting for costs unallowable under Federal guidelines.
5. Determine the basis for allocation for each central service cost center.
6. Determine those central service cost centers that provide significant support to other central service cost centers. Allocate the costs related to these central service activities to all of the activities, including other central service activities.
7. Allocate allocable costs from each central service cost center to all applicable operating departments and agencies.
8. Calculate an indirect amount, as well as a rate defined as the allocated indirect costs divided by the total of salaries, supplies, services and interfund services exclusive of capital expenditures and “pass-through” monies.
6
8
Central Service Cost Allocation Plan
Summary of Costs and Rate
By Department/Org Unit
9
2016 Central Service Cost Allocation Plan (2014 Actuals)Summary of Costs and Rate by Department/Org Unit
DESCRIPTION 2016 Total IC2014 Total Expenses 2016 IC %
ASSESSMENT 682,882 3,766,147 18.13%AUDITOR-Auto License & Recording 209,057 1,264,007 16.54%TREASURER-DIR 192,826 1,581,714 12.19%BOE 23,968 202,104 11.86%COMMUNITY SUPPORT 3,345 43,843 7.63%COUNTY CLERK 643,337 3,405,618 18.89%DISTRICT COURT 1,197,366 4,381,504 27.33%SUPERIOR COURT 750,595 3,654,799 20.54%JUVENILE 1,368,102 8,840,426 15.48%SHERIFF LAW ENFORCEMENT 1,619,314 18,432,810 8.78%SHERIFF CIVIL/SUPPORT 902,846 8,012,098 11.27%SHERIFF EXEC/ADMIN 232,937 2,346,923 9.93%JAIL 2,458,880 21,917,643 11.22%PROS ATTNY-DIR 1,066,498 7,129,211 14.96%PA-CHILD SUPPORT 97,260 1,979,452 4.91%MEDICAL EXAMINER 178,021 1,121,485 15.87%COMMISSIONERS 250,784 1,166,750 21.49%COUNTYWIDE SERVICES 22,511 396,757 5.67%LAND CONSERVATION 0 0 0.00%LOSS CONTROL 134,112 309,190 43.38%ESA Endangered Species Act 0 0 0.00%CVTV 873 0 0.00%COOP EXTENSION SERVICES 55,501 0 0.00%INDIGENT DEFENSE 313,421 5,105,635 6.14%LEWIS & CLARK RAILROAD 8,791 142,209 6.18%CORRECTIONS 576,236 5,901,682 9.76%ENVIRONMENTAL SERVICES 457,552 3,255,159 14.06%PARKS 831,494 2,711,178 30.67%AUDITOR'S O&M 14,376 415,645 3.46%Event Center 198,459 5,002,986 3.97%EMS FUND 1,142 0 0.00%RADIO COMMUNICATIONS 0 0 0.00%GIS 288,524 2,147,461 13.44%TRI-MOUNTAIN GOLF 162,334 1,315,424 12.34%SPECIAL LAW ENFORCEMENT 328 0 0.00%MENTAL HEALTH SALES TAX (1033) 14,098 939,420 1.50%COMMUNITY DEV ADMIN 123,247 1,004,610 12.27%DEVELOPMENT REVIEW 0 0 0.00%ENGINEERING 73,296 1,293,919 5.66%
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2016 Central Service Cost Allocation Plan (2014 Actuals)Summary of Costs and Rate by Department/Org Unit
DESCRIPTION 2016 Total IC2014 Total Expenses 2016 IC %
INSPECTION 0 0 0.00%DEVELOPMENT SERVICES 44,878 713,928 6.29%LONG RANGE PLANNING 158,238 1,344,548 11.77%CUSTOMER SERVICE 152,096 1,408,199 10.80%ANIMAL CONTROL 111,213 1,172,981 9.48%BUILDING 214,619 2,740,225 7.83%CODE ENFORCEMENT 48,328 565,632 8.54%FIRE MARSHAL 109,444 1,171,423 9.34%PW - TRANSPORTATION 932,878 16,927,446 5.51%PW - ADMIN 113,123 1,917,985 5.90%PW - ROAD OPERATIONS 594,478 16,909,924 3.52%CAMP BONNEVILLE 6,156 0 0.00%SPECIAL INVESTIGATION 3,330 0 0.00%NARCOTICS TASK FORCE 49,241 331,126 14.87%CHILD JUSTICE CENTER 104,088 748,148 13.91%VETERANS ASSISTANCE 10,891 466,517 2.33%VICTIM WITNESS 24,445 391,392 6.25%CJA 0.1% SALES TAX 0 0 0.00%MPD-OPERATIONS FUND 138,550 3,149,186 4.40%MENTAL HEALTH SALES TAX (1033) 39,855 939,420 4.24%DEPT. of COMMUNITY SERVICES 630,495 6,269,789 10.06%SOLID WASTE 168,131 2,481,419 6.78%CLEAN WATER FUND / BBC 199,990 4,364,782 4.58%WASTEWATER OPERATIONS 159,100 3,893,947 4.09%ELECTIONS 189,536 1,823,652 10.39%ER&R (Depts 555, 566, 577) 278,542 5,913,088 4.71%TER&R 67,578 1,746,137 3.87%CENTRAL STORES 704 0 0.00%FACILITIES MANAGEMENT-DIRECT 232,432 8,494,131 2.74%MOSQUITO CONTROL DISTRICT 17,055 293,113 5.82%REGIONAL TRANSPORTATION COUNCIL 24,343 1,460,590 1.67%SWCAA 46,102 0 0.00%HEALTH DEPARTMENT 885,893 9,896,359 8.95%EMERGENCY MANAGEMENT 8,332 0 0.00%LAW LIBRARY 62,910 187,308 33.59%CRESA 169,068 10,910,165 1.55%Agencies (other Fire Dist. Etc.) 713,790 0 0.00%
TOTAL $21,887,925 $229,090,815 9.55%
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Central Service Cost Allocation Plan
Summary of Cost Allocation
By Department/Org Unit
13
2016 Central Service Cost Allocation Plan (2014 Actuals)Summary of Costs and Rate by Department/Org Unit
DESCRIPTIONCOURT HOUSE
FRANKLIN CENTER
CORRECTIONS CENTER
JUVENILE CENTER
PUBLIC SERVICE CENTER 1408 FRANKLIN
PEPSI BUILDING
BOND INTEREST
EQUIPMENT DEPRECIATION
FACILITIES MANAGE- MENT-IND
OFFICE OF BUDGET
INFO SERV-Ops/Sys/Prog
INFO SERV-Network
INFO SERV-FMS
HUMAN RESOURCES
COURTHOUSE (76,824)FRANKLIN CENTER 0 (14,860)CORRECTIONS CENTER (Jail/JWC) 0 0 (349,272)JUVENILE CENTER 0 0 0 (216,511)PUBLIC SERVICE CENTER 0 0 0 0 (704,018)1408 FRANKLIN 0 0 0 0 0 (5,618)PEPSI BUILDING 0 0 0 0 0 0 (48,714)BOND INTEREST 0 0 0 0 0 0 0 (356,032)EQUIPMENT DEPRECIATION 0 0 0 0 0 0 0 0 (2,339,311)FACILITIES MANAGEMENT 0 0 0 0 7,210 0 14,903 295,534 1,142 (5,554,713)Budget Office 0 0 0 0 20,121 0 0 0 0 35,425 (665,039)INFO SERVICES-Ops/Sys/Prog 0 0 0 0 54,930 0 0 0 337,261 96,709 4,780 (2,117,694)INFO SERVICES-Network 0 0 0 0 6,103 0 0 0 1,389,392 10,745 5,251 9,876 (3,215,007)INFO SERVICES FMS 0 0 0 0 0 0 0 0 0 0 1,124 0 0 (383,184)HUMAN RESOURCES 0 0 0 0 20,792 0 0 0 0 36,605 4,974 33,861 51,647 3,197 (1,841,208)FINANCIAL SERVICES & INT AUDIT 0 0 0 0 28,823 0 0 0 1,680 50,746 5,488 57,845 88,230 3,977 24,400PAYROLL 0 0 0 0 3,203 0 0 0 0 5,638 887 5,643 8,608 457 4,436TREASURY-IND 0 0 0 0 8,283 0 0 0 13,599 14,583 2,081 45,147 68,862 2,310 15,805RECORDS 0 0 0 0 0 0 5,857 28,643 0 16,159 822 4,535 6,917 228 2,218PURCHASING 0 0 0 0 14,755 0 0 0 0 25,978 2,118 30,233 46,113 5,119 11,645PRINTING/MAIL 0 0 0 0 0 891 0 0 0 27,877 2,053 6,047 9,223 571 5,545TELEPHONE 0 0 0 0 0 0 0 0 0 0 320 1,512 2,306 114 1,109PROS ATTNY-IND 2,275 2,725 0 0 0 0 0 0 0 23,990 3,352 28,217 43,039 1,370 13,309PUBLIC INFORMATION & OUTREACH 0 0 0 0 13,582 0 0 0 0 23,912 1,726 11,287 17,216 925 7,653
ASSESSMENT 0 0 0 0 68,747 0 0 15,375 0 121,034 11,084 88,884 214,401 6,622 51,961AUDITOR-Auto License & Recording 0 0 0 0 2,844 1,246 0 0 23,021 43,959 3,720 8,465 12,912 3,284 17,746TREASURER-DIR 0 0 0 0 436 0 0 15,375 2,053 768 4,655 7,760 90,664 1,991 12,755BOE 0 0 0 0 0 0 0 0 0 0 595 4,233 6,456 401 2,218COMMUNITY SUPPORT 0 0 0 0 0 0 0 0 0 0 129 0 0 55 0COUNTY CLERK 7,932 0 0 0 0 0 0 0 2,588 83,064 10,023 118,512 180,763 8,098 53,237DISTRICT COURT 20,318 0 0 0 0 0 0 0 81,440 693,356 12,856 55,023 90,110 9,910 49,909SUPERIOR COURT 32,193 0 0 0 0 0 0 0 13,063 337,143 10,757 40,915 68,590 13,889 32,718JUVENILE 0 0 0 216,511 0 0 0 0 930 443,649 26,019 114,279 223,777 14,539 97,046SHERIFF LAW ENFORCEMENT 0 0 8,043 0 0 0 0 0 197,314 27,708 54,135 258,814 394,762 23,821 163,037SHERIFF CIVIL/SUPPORT 0 0 48,256 0 0 0 27,954 0 0 243,372 23,581 95,278 145,325 12,706 72,646SHERIFF EXEC/ADMIN 0 0 24,128 0 0 0 0 0 0 83,124 6,907 4,266 6,507 5,257 22,736JAIL 0 0 253,400 0 0 0 0 1,105 38,088 1,270,273 64,376 31,744 48,419 27,618 197,419PROS ATTNY-DIR 10,131 12,135 0 0 0 0 0 0 0 364,583 20,982 118,512 180,763 11,189 76,805PA-CHILD SUPPORT 0 0 0 0 0 0 0 0 0 0 5,826 0 0 3,112 22,182MEDICAL EXAMINER 0 0 0 0 0 0 0 0 19,917 95,615 3,214 4,233 6,456 1,543 9,705COMMISSIONERS 0 0 0 0 58,015 0 0 0 0 102,141 3,434 14,814 22,595 1,677 11,091COUNTYWIDE SERVICES 0 0 0 0 0 0 0 0 3,257 0 1,168 0 0 495 0LAND CONSERVATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0LOSS CONTROL 0 0 0 0 3,353 0 0 0 0 5,904 910 4,233 6,456 5,372 5,545ESA Endangered Species Act 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0CVTV 0 0 0 0 0 0 0 0 0 0 0 0 0 29 0COOP EXTENSION SERVICES 0 0 0 0 0 0 0 0 0 0 0 20,457 31,203 171 1,664INDIGENT DEFENSE 0 0 0 0 0 0 0 0 0 0 15,027 0 0 11,269 0LEWIS & CLARK RAILROAD 0 0 0 0 0 0 0 0 0 0 408 0 0 341 0CORRECTIONS 0 0 15,446 0 0 0 0 0 0 142,219 17,369 26,806 102,723 11,179 80,687ENVIRONMENTAL SERVICES 0 0 0 0 64,179 0 0 0 0 112,992 9,580 43,737 66,710 6,516 25,509PARKS 0 0 0 0 0 0 0 0 7,383 719,125 3,994 11,287 17,216 4,022 21,073AUDITOR'S O&M 0 0 0 0 0 0 0 0 0 0 1,223 0 0 211 0Event Center 0 0 0 0 0 0 0 0 51,719 0 11,715 0 0 5,507 0EMS FUND 0 0 0 0 0 0 0 0 0 0 0 0 0 91 0
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2016 Central Service Cost Allocation Plan (2014 Actuals)Summary of Costs and Rate by Department/Org Unit
DESCRIPTIONCOURT HOUSE
FRANKLIN CENTER
CORRECTIONS CENTER
JUVENILE CENTER
PUBLIC SERVICE CENTER 1408 FRANKLIN
PEPSI BUILDING
BOND INTEREST
EQUIPMENT DEPRECIATION
FACILITIES MANAGE- MENT-IND
OFFICE OF BUDGET
INFO SERV-Ops/Sys/Prog
INFO SERV-Network
INFO SERV-FMS
HUMAN RESOURCES
RADIO COMMUNICATIONS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0GIS 0 0 0 0 33,032 0 0 0 23,027 58,155 6,320 35,271 53,799 3,136 19,964TRI-MOUNTAIN GOLF 0 0 0 0 0 0 0 0 0 104,324 3,871 0 0 138 0SPECIAL LAW ENFORCEMENT 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0MENTAL HEALTH SALES TAX (1033) 0 0 0 0 0 0 0 0 0 0 2,765 0 0 0 0COMMUNITY DEV ADMIN 0 0 0 0 0 0 0 0 0 0 2,957 23,985 37,785 2,090 13,975DEVELOPMENT REVIEW 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0ENGINEERING 0 0 0 0 0 0 0 0 0 0 3,808 15,519 23,671 1,233 7,764INSPECTION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0DEVELOPMENT SERVICES 0 0 0 0 0 0 0 0 0 0 2,101 8,465 12,912 919 4,436LONG RANGE PLANNING 0 0 0 0 17,841 0 0 0 0 31,410 3,957 22,574 34,431 2,338 11,645CUSTOMER SERVICE 0 0 0 0 0 0 0 0 0 0 4,145 35,271 53,799 2,174 15,527ANIMAL CONTROL 0 0 0 0 10,060 0 0 0 0 17,712 3,452 8,465 12,912 1,872 6,655BUILDING 0 0 0 0 0 0 0 0 0 0 8,065 36,682 55,951 5,252 32,164CODE ENFORCEMENT 0 0 0 0 3,353 0 0 0 0 5,904 1,665 7,054 10,760 677 5,545FIRE MARSHAL 0 0 0 0 3,353 0 0 0 0 5,904 3,448 9,876 15,064 4,275 7,764PW - TRANSPORTATION 0 0 0 0 0 0 0 0 117,780 0 49,820 119,923 182,915 19,732 90,946PW - ADMIN 0 0 0 0 0 0 0 0 0 0 5,645 7,760 11,836 3,145 19,409PW - ROAD OPERATIONS 0 0 0 0 0 0 0 0 5,191 0 49,414 64,899 98,989 19,186 92,609CAMP BONNEVILLE 0 0 0 0 0 0 0 0 0 0 0 0 0 164 0SPECIAL INVESTIGATION 0 0 0 0 0 0 0 0 0 0 0 0 0 258 0NARCOTICS TASK FORCE 0 0 0 0 0 0 0 0 0 0 975 9,171 13,988 1,234 0CHILD JUSTICE CENTER 0 0 0 0 0 0 0 0 0 25,951 2,202 11,992 18,292 1,623 5,545VETERANS ASSISTANCE 0 0 0 0 0 0 0 0 0 0 1,373 0 0 200 0VICTIM WITNESS 0 0 0 0 0 0 0 0 0 0 1,152 2,116 3,228 829 5,545CJA 0.1% SALES TAX 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0MPD-OPERATIONS FUND 0 0 0 0 0 0 0 0 7,404 0 9,268 8,465 12,912 4,214 14,418MENTAL HEALTH SALES TAX (1033) 0 0 0 0 0 0 0 0 0 0 2,765 0 0 1,852 14,418DEPT. of COMMUNITY SERVICES 0 0 0 0 0 0 0 0 0 0 18,432 80,419 122,661 22,158 79,855SOLID WASTE 0 0 0 0 0 0 0 0 2,061 0 7,303 23,985 36,583 4,196 14,418CLEAN WATER FUND / BBC 0 0 0 0 0 0 0 0 0 0 12,846 35,271 53,799 3,486 19,964WASTEWATER OPERATIONS 0 0 0 0 0 0 0 0 0 0 11,460 15,519 23,671 4,455 16,082ELECTIONS 0 0 0 0 0 3,481 0 0 0 0 5,367 43,737 66,710 2,515 8,873ER&R (Depts 555, 566, 577) 0 0 0 0 0 0 0 0 0 0 17,403 16,930 25,823 10,500 24,955TER&R 0 0 0 0 0 0 0 0 0 0 5,139 0 0 2,821 16,082CENTRAL STORES 0 0 0 0 0 0 0 0 0 0 0 0 0 57 555FACILITIES MANAGEMENT-DIRECT 0 0 0 0 0 0 0 0 0 0 24,999 12,698 19,368 4,911 47,691MOSQUITO CONTROL DISTRICT 0 0 0 0 0 0 0 0 0 0 863 2,822 4,304 734 2,218REGIONAL TRANSPORTATION COUNCIL 0 0 0 0 0 0 0 0 0 0 0 0 0 1,780 10,536SWCAA 0 0 0 0 0 0 0 0 0 0 0 0 0 1,903 0HEALTH DEPARTMENT 0 0 0 0 0 0 0 0 0 0 29,105 152,372 232,410 20,711 97,046EMERGENCY MANAGEMENT 0 0 0 0 3,018 0 0 0 0 5,314 0 0 0 0 0LAW LIBRARY 3,976 0 0 0 0 0 0 0 0 41,643 551 0 0 692 0CRESA 0 0 0 0 0 0 0 0 0 0 0 0 0 8,893 20,796Agencies (other Fire Dist. Etc.) 0 0 0 0 0 0 0 0 0 0 0 0 0 7,645 0
TOTAL 0 0 0 0 0 0 0 0 (0) 0 0 0 (0) 0 0
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2016 Central Service Cost Allocation Plan (2014 Actuals)Summary of Costs and Rate by Department/Org Unit
DESCRIPTION
COURTHOUSE
FRANKLIN CENTER
CORRECTIONS CENTER (Jail/JWC)
JUVENILE CENTER
PUBLIC SERVICE CENTER
1408 FRANKLIN
PEPSI BUILDING
BOND INTEREST
EQUIPMENT DEPRECIATION
FACILITIES MANAGEMENT
Budget Office
INFO SERVICES-Ops/Sys/Prog
INFO SERVICES-Network
INFO SERVICES FMS
HUMAN RESOURCES
FINANCIAL SERVICES & INT AUDIT
PAYROLL
TREASURY-IND
RECORDS
PURCHASING
PRINTING/MAIL
TELEPHONE
PROS ATTNY-IND
PUBLIC INFORMATION & OUTREACH
ASSESSMENT
AUDITOR-Auto License & Recording
TREASURER-DIR
BOE
COMMUNITY SUPPORT
COUNTY CLERK
DISTRICT COURT
SUPERIOR COURT
JUVENILE
SHERIFF LAW ENFORCEMENT
SHERIFF CIVIL/SUPPORT
SHERIFF EXEC/ADMIN
JAIL
PROS ATTNY-DIR
PA-CHILD SUPPORT
MEDICAL EXAMINER
COMMISSIONERS
COUNTYWIDE SERVICES
LAND CONSERVATION
LOSS CONTROL
ESA Endangered Species Act
CVTV
COOP EXTENSION SERVICES
INDIGENT DEFENSE
LEWIS & CLARK RAILROAD
CORRECTIONS
ENVIRONMENTAL SERVICES
PARKS
AUDITOR'S O&M
Event Center
EMS FUND
FINANCIAL SERVICES & INT AUDIT PAYROLL TREASURY-IND RECORDS PURCHASING PRINTING/ MAIL TELEPHONE
PROS ATTNY-IND PIO 2016 Total IC
2014 Total Expenses 2016 IC %
76,82414,860
349,272216,511704,018
5,61848,714
356,0322,339,3115,235,923
609,4941,624,0141,793,639
382,0601,690,132
(2,125,780) 1,864,5910 (330,397) 301,524
7,679 2,619 (887,884) 706,9160 368 0 (345,189) 279,442
44,109 1,930 131 1,117 (902,815) 719,5660 919 0 54 0 (105,601) 52,4210 184 0 36 0 644 (128,319) 122,0950 2,206 0 8,379 0 6,745 814 (1,275,264) 1,138,841
1,542 1,268 0 324 2,255 3,474 610 3,495 (675,782) 586,51321,218,332
14,304 8,612 131 9,731 9,535 22,307 3,102 22,441 14,613 682,882 3,766,147 18.13%16,387 2,941 37,383 522 12,723 7,487 1,984 7,532 4,904 209,057 1,264,007 16.54%7,629 2,114 1,634 9,073 9,971 9,368 1,017 9,425 6,137 192,826 1,581,714 12.19%1,937 368 0 1,604 2,819 1,197 153 1,204 784 23,968 202,104 11.86%
618 0 588 0 1,263 260 0 261 170 3,345 43,843 7.63%29,432 8,824 1,111 70,856 11,965 20,171 3,255 20,292 13,214 643,337 3,405,618 18.89%53,675 8,272 5,882 34,725 8,417 25,871 4,628 26,027 16,948 1,197,366 4,381,504 27.33%
118,370 5,423 2,157 4,019 9,126 21,647 4,628 21,777 14,181 750,595 3,654,799 20.54%51,145 16,085 2,549 523 15,765 52,361 5,951 52,675 34,301 1,368,102 8,840,426 15.48%79,127 27,022 43,265 24,706 22,617 108,944 5,035 109,598 71,367 1,619,314 18,432,810 8.78%58,800 12,040 523 0 32,676 47,455 3,408 47,740 31,087 902,846 8,012,098 11.27%32,811 3,768 392 0 4,218 13,901 1,831 13,984 9,106 232,937 2,346,923 9.93%82,022 32,721 3,529 13,083 43,209 129,554 7,120 130,332 84,868 2,458,880 21,917,643 11.22%36,908 12,730 21,894 55,881 26,787 42,226 4,832 42,479 27,661 1,066,498 7,129,211 14.96%9,316 3,676 131 16,236 4,208 11,724 1,373 11,795 7,680 97,260 1,979,452 4.91%6,118 1,608 131 2,883 8,728 6,467 661 6,506 4,237 178,021 1,121,485 15.87%6,018 1,838 196 487 8,155 6,911 1,933 6,952 4,527 250,784 1,166,750 21.49%5,565 0 65 0 2,148 2,350 3,560 2,364 1,539 22,511 396,757 5.67%
0 0 0 0 0 0 0 0 0 0 0 0.00%54,018 919 3,987 739 37,701 1,831 102 1,842 1,200 134,112 309,190 43.38%
0 0 0 0 0 0 0 0 0 0 0 0.00%330 0 261 0 253 0 0 0 0 873 0 0.00%
0 276 0 0 0 0 1,729 0 0 55,501 0 0.00%126,801 0 261 0 79,591 30,240 0 30,422 19,810 313,421 5,105,635 6.14%
3,837 0 65 126 1,827 822 0 827 538 8,791 142,209 6.18%32,302 13,373 327 20,579 14,103 34,955 6,103 35,165 22,899 576,236 5,901,682 9.76%43,763 4,228 1,569 414 27,048 19,280 0 19,396 12,630 457,552 3,255,159 14.06%20,839 0 0 0 5,112 8,039 51 8,087 5,266 831,494 2,711,178 30.67%2,375 0 301 0 4,645 1,531 0 2,477 1,613 14,376 415,645 3.46%
61,959 0 45,774 1,730 17,920 0 2,136 0 0 198,459 5,002,986 3.97%1,024 0 27 0 0 0 0 0 0 1,142 0 0.00%
16
2016 Central Service Cost Allocation Plan (2014 Actuals)Summary of Costs and Rate by Department/Org Unit
DESCRIPTIONRADIO COMMUNICATIONS
GIS
TRI-MOUNTAIN GOLF
SPECIAL LAW ENFORCEMENT
MENTAL HEALTH SALES TAX (1033)
COMMUNITY DEV ADMIN
DEVELOPMENT REVIEW
ENGINEERING
INSPECTION
DEVELOPMENT SERVICES
LONG RANGE PLANNING
CUSTOMER SERVICE
ANIMAL CONTROL
BUILDING
CODE ENFORCEMENT
FIRE MARSHAL
PW - TRANSPORTATION
PW - ADMIN
PW - ROAD OPERATIONS
CAMP BONNEVILLE
SPECIAL INVESTIGATION
NARCOTICS TASK FORCE
CHILD JUSTICE CENTER
VETERANS ASSISTANCE
VICTIM WITNESS
CJA 0.1% SALES TAX
MPD-OPERATIONS FUND
MENTAL HEALTH SALES TAX (1033)
DEPT. of COMMUNITY SERVICES
SOLID WASTE
CLEAN WATER FUND / BBC
WASTEWATER OPERATIONS
ELECTIONS
ER&R (Depts 555, 566, 577)
TER&R
CENTRAL STORES
FACILITIES MANAGEMENT-DIRECT
MOSQUITO CONTROL DISTRICT
REGIONAL TRANSPORTATION COUNCIL
SWCAA
HEALTH DEPARTMENT
EMERGENCY MANAGEMENT
LAW LIBRARY
CRESA
Agencies (other Fire Dist. Etc.)
TOTAL
FINANCIAL SERVICES & INT AUDIT PAYROLL TREASURY-IND RECORDS PURCHASING PRINTING/ MAIL TELEPHONE
PROS ATTNY-IND PIO 2016 Total IC
2014 Total Expenses 2016 IC %
0 0 0 0 0 0 0 0 0 0 0 0.00%12,152 3,309 6,043 505 3,450 7,911 1,322 12,796 8,332 288,524 2,147,461 13.44%1,556 0 31,500 0 3,156 4,846 0 7,838 5,104 162,334 1,315,424 12.34%
0 0 328 0 0 0 0 0 0 328 0 0.00%0 0 1,668 0 0 423 0 5,598 3,645 14,098 939,420 1.50%
7,330 2,316 55 4,199 16,795 452 1,424 5,986 3,898 123,247 1,004,610 12.27%0 0 0 0 0 0 0 0 0 0 0 0.00%
4,873 1,287 137 0 1,691 582 0 7,710 5,020 73,296 1,293,919 5.66%0 0 0 0 0 0 0 0 0 0 0 0.00%
5,201 735 0 0 2,458 321 305 4,254 2,770 44,878 713,928 6.29%12,818 1,930 0 0 4,393 605 1,068 8,011 5,217 158,238 1,344,548 11.77%6,470 2,574 0 0 16,173 634 1,475 8,391 5,464 152,096 1,408,199 10.80%
13,350 1,103 6,973 2,054 13,927 528 610 6,989 4,551 111,213 1,172,981 9.48%21,827 5,331 82 0 18,581 1,233 2,492 16,328 10,632 214,619 2,740,225 7.83%1,188 919 246 3,100 1,691 255 407 3,370 2,195 48,328 565,632 8.54%
39,108 1,287 27 18 6,454 527 814 6,980 4,545 109,444 1,171,423 9.34%116,646 15,074 6,357 2,811 98,326 7,617 4,069 100,862 0 932,878 16,927,446 5.51%12,902 3,217 5,332 11,245 17,238 863 3,102 11,428 0 113,123 1,917,985 5.90%
108,581 15,349 205 0 30,065 7,555 2,390 100,041 0 594,478 16,909,924 3.52%1,843 0 109 0 4,040 0 0 0 0 6,156 0 0.00%2,908 0 164 0 0 0 0 0 0 3,330 0 0.00%
13,882 0 984 0 3,156 1,220 1,373 1,973 1,285 49,241 331,126 14.87%11,835 919 820 0 12,605 2,756 2,187 4,458 2,903 104,088 748,148 13.91%2,252 0 0 0 758 1,719 0 2,780 1,810 10,891 466,517 2.33%2,908 919 0 1,586 564 1,442 305 2,332 1,519 24,445 391,392 6.25%
0 0 0 0 0 0 0 0 0 0 0 0.00%30,713 2,390 0 0 5,723 11,601 458 18,764 12,219 138,550 3,149,186 4.40%4,136 2,390 328 0 1,263 3,461 0 5,598 3,645 39,855 939,420 4.24%
156,801 13,235 7,902 11,893 48,075 2,818 4,628 37,316 24,299 630,495 6,269,789 10.06%30,508 2,390 1,422 0 18,616 1,117 1,119 14,785 9,628 168,131 2,481,419 6.78%16,094 3,309 27 0 7,490 1,964 2,797 26,007 16,935 199,990 4,364,782 4.58%31,491 2,665 0 0 11,607 1,752 2,085 23,202 15,109 159,100 3,893,947 4.09%18,018 1,471 711 10,758 7,860 821 1,271 10,866 7,076 189,536 1,823,652 10.39%89,232 4,136 1,531 829 24,585 2,661 1,780 35,233 22,943 278,542 5,913,088 4.71%13,104 2,665 191 0 9,610 786 0 10,404 6,775 67,578 1,746,137 3.87%
0 92 0 0 0 0 0 0 0 704 0 0.00%0 7,904 0 0 0 31,292 0 50,612 32,957 232,432 8,494,131 2.74%
5,692 368 55 0 0 0 0 0 0 17,055 293,113 5.82%7,822 1,746 1,695 0 0 0 763 0 0 24,343 1,460,590 1.67%
21,417 12,500 10,281 0 0 0 0 0 0 46,102 0 0.00%120,600 16,085 52,418 16,957 41,739 0 9,155 58,924 38,370 885,893 9,896,359 8.95%
0 0 0 0 0 0 0 0 0 8,332 0 0.00%7,781 0 5,633 0 0 690 102 1,116 727 62,910 187,308 33.59%
75,964 13,787 1,641 1,406 19,823 4,910 203 21,648 0 169,068 10,910,165 1.55%86,017 10,662 568,754 0 26,115 0 14,597 0 0 713,790 0 0.00%
0 0 0 0 0 0 0 0 0 $21,887,925 $229,090,815 9.55%
17
18
Central Service Cost Allocation Plan
Allocated Cost Detail
19
Central Service Cost Allocation Plan
COUNTY COURTHOUSE BUILDING DEPRECIATION
The Building Depreciation Costs represent depreciation on the County Courthouse that was first occupied in 1946. As of 1946, the estimated useful file of the building was forty years. The shell is fifty-five years old. The renovation completed during 1986 is depreciated on a component basis, assuming a twenty year useful life. With the completion of the Public Service Center in 2003, the Courthouse was extensively remodeled and now houses exclusively the District Court, Superior Court, and County Clerks office.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each department/division within the County Courthouse.
20
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Courthouse
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation 71,774
Subtotal 71,774
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate $71,774
21
Clark County Central Service Cost Allocation Plan
DESCRIPTIONSquare
Footage Percent Allocation
COURTHOUSE (76,824)FRANKLIN CENTER 0 0% 0CORRECTIONS CENTER (Jail/JWC) 0 0% 0JUVENILE CENTER 0 0% 0PUBLIC SERVICE CENTER 0 0% 01408 FRANKLIN 0 0% 0PEPSI BUILDING 0 0% 0BOND INTEREST 0 0% 0EQUIPMENT DEPRECIATION 0 0% 0FACILITIES MANAGEMENT 0 0% 0Budget Office 0 0% 0INFO SERVICES-Ops/Sys/Prog 0 0% 0INFO SERVICES-Network 0 0% 0INFO SERVICES FMS 0 0% 0HUMAN RESOURCES 0 0% 0FINANCIAL SERVICES & INT AUDIT 0 0% 0PAYROLL 0 0% 0TREASURY-IND 0 0% 0RECORDS 0 0% 0PURCHASING 0 0% 0PRINTING/MAIL 0 0% 0TELEPHONE 0 0% 0PROS ATTNY-IND 1,608 3% 2,275PUBLIC INFORMATION & OUTREACH 0 0% 0
ASSESSMENT 0 0% 0AUDITOR-Auto License & Recording 0 0% 0TREASURER-DIR 0 0% 0BOE 0 0% 0COMMUNITY SUPPORT 0 0% 0COUNTY CLERK 5,607 10% 7,932DISTRICT COURT 14,363 26% 20,318SUPERIOR COURT 22,758 42% 32,193JUVENILE 0 0% 0SHERIFF LAW ENFORCEMENT 0 0% 0SHERIFF CIVIL/SUPPORT 0 0% 0SHERIFF EXEC/ADMIN 0 0% 0JAIL 0 0% 0PROS ATTNY-DIR 7,162 13% 10,131PA-CHILD SUPPORT 0 0% 0MEDICAL EXAMINER 0 0% 0COMMISSIONERS 0 0% 0COUNTYWIDE SERVICES 0 0% 0LAND CONSERVATION 0 0% 0CONTINGENCY 0 0% 0LOSS CONTROL 0 0% 0ESA Endangered Species Act 0 0% 0CVTV 0 0% 0COOP EXTENSION SERVICES 0 0% 0INDIGENT DEFENSE 0 0% 0LEWIS & CLARK RAILROAD 0 0% 0CORRECTIONS 0 0% 0ENVIRONMENTAL SERVICES 0 0% 0
COURTHOUSE
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Clark County Central Service Cost Allocation Plan
DESCRIPTIONSquare
Footage Percent Allocation
COURTHOUSE
PARKS 0 0% 0AUDITOR'S O&M 0 0% 0Event Center 0 0% 0EMS FUND 0 0% 0RADIO COMMUNICATIONS 0 0% 0GIS 0 0% 0TRI-MOUNTAIN GOLF 0 0% 0SPECIAL LAW ENFORCEMENT 0 0% 0MENTAL HEALTH SALES TAX 0 0% 0COMMUNITY DEV ADMIN 0 0% 0WATER RESOURCES 0 0% 0DEVELOPMENT REVIEW 0 0% 0ENGINEERING 0 0% 0INSPECTION 0 0% 0DEVELOPMENT SERVICES 0 0% 0LONG RANGE PLANNING 0 0% 0CUSTOMER SERVICE 0 0% 0ANIMAL CONTROL 0 0% 0BUILDING 0 0% 0CODE ENFORCEMENT 0 0% 0FIRE MARSHAL 0 0% 0PW - TRANSPORTATION 0 0% 0PW - ADMIN 0 0% 0PW - ROAD OPERATIONS 0 0% 0CAMP BONNEVILLE 0 0% 0SPECIAL INVESTIGATION 0 0% 0NARCOTICS TASK FORCE 0 0% 0CHILD JUSTICE CENTER 0 0% 0VETERANS ASSISTANCE 0 0% 0VICTIM WITNESS 0 0% 0CJA 0.1% SALES TAX 0 0% 0MPD-OPERATIONS FUND 0 0% 0MENTAL HEALTH SALES TAX (1033) 0 0% 0DEPT. of COMMUNITY SERVICES 0 0% 0STADIUM CONVENTION 0 0% 0SOLID WASTE 0 0% 0CLEAN WATER FUND / BBC 0 0% 0WASTEWATER OPERATIONS 0 0% 0ELECTIONS 0 0% 0ER&R (Depts 555, 566, 577) 0 0% 0TER&R 0 0% 0CENTRAL STORES 0 0% 0FACILITIES MANAGEMENT-DIRECT 0 0% 0MOSQUITO CONTROL DISTRICT 0 0% 0REGIONAL TRANSPORTATION COUNCIL 0 0% 0SWCAA 0 0% 0HEALTH DEPARTMENT 0 0% 0EMERGENCY MANAGEMENT 0 0% 0LAW LIBRARY 2,811 5% 3,976CRESA 0 0% 0Agencies (other Fire Dist. Etc.) 0 0% 0
TOTAL 54,309 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 23
Central Service Cost Allocation Plan
FRANKLIN BUILDING DEPRECIATION
The Franklin Building depreciation is based on the total cost of the building when purchased and subsequent remodeling. The assumed useful life of the building is twenty years. With the completion of the Public Service Center, the Franklin Building now exclusively houses the Prosecuting Attorney’s Office. Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by the Prosecuting Attorney’s Office.
24
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Franklin Center
14,860
14,860
$14,860
25
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Square Footage Percent Allocation
(14,860)0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
552 18% 2,7250 0% 0
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
2,456 82% 12,1350 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
FRANKLIN CENTER
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 26
Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Square Footage Percent Allocation
FRANKLIN CENTER
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
3,008 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 27
Central Service Cost Allocation Plan
CORRECTIONS CENTER BUILDING DEPRECIATION
The Corrections Center Building depreciation is based on component depreciation. The useful life of the building is forty years. The Corrections Center houses three primary programs: the Sheriff’s Office, Corrections, and the Jail.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each department/division within the Corrections Center.
28
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Corrections Center
349,272
349,272
$349,272
29
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Square Footage Percent Allocation
(349,272)0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
2,808 2% 8,04316,849 14% 48,2568,424 7% 24,128
88,475 73% 253,4000 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
5,393 4% 15,4460 0% 0
CORRECTIONS CENTER
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Square Footage Percent Allocation
CORRECTIONS CENTER
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
121,949 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 31
Central Service Cost Allocation Plan
JUVENILE CENTER BUILDING DEPRECIATION
The Juvenile Center Building depreciation is based on component depreciation. The useful life of the building is forty years. The Juvenile Center houses Juvenile Court, Juvenile Detention Center, and administrative functions.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by the Juvenile Department.
32
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Juvenile Center
215,585
215,585
$215,585
33
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Square Footage Percent Allocation
(216,511)0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 000 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
26,750 100% 216,5110 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
JUVENILE CENTER
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Square Footage Percent Allocation
JUVENILE CENTER
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
26,750 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 35
Central Service Cost Allocation Plan
PUBLIC SERVICE CENTER BUILDING DEPRECIATION
The Public Service Center Building depreciation is based on the total cost of the building when built, with a 25-year useful life.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each tenant, less any rent paid. This building houses the majority of county services except for Law & Justice.
36
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Public Service Center
704,018
704,018
$704,018
37
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
PUBLIC SERVICE CENTER
Square Footage Percent Allocation
(704,018)0 0% 00 0% 00 0% 00 0% 0
1,075 1% 7,2103,000 3% 20,1218,190 8% 54,930
910 1% 6,1030 0% 0
3,100 3% 20,7924,298 4% 28,823
478 0% 3,2031,235 1% 8,283
0 0% 02,200 2% 14,755
0 0% 00 0% 00 0% 0
2,025 2% 13,582
10,250 10% 68,747424 0% 2,844
65 0% 4360 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
8,650 8% 58,0150 0% 00 0% 00 0% 0
500 0% 3,3530 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
9,569 9% 64,179
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 38
Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
PUBLIC SERVICE CENTER
Square Footage Percent Allocation
0 0% 00 0% 00 0% 00 0% 00 0% 0
4,925 5% 33,0320 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
3,750 4% 25,1510 0% 0
3,265 3% 21,8982,660 3% 17,8414,400 4% 29,5111,500 1% 10,0604,700 4% 31,523
500 0% 3,353500 0% 3,353
10,050 10% 67,40510,475 10% 70,256
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
1,825 2% 12,2400 0% 00 0% 0
450 0% 3,0180 0% 00 0% 00 0% 0
104,968 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 39
Central Service Cost Allocation Plan
1408 FRANKLIN BUILDING DEPRECIATION
The 1408 Franklin Building depreciation is based on the total cost of the building when built, which has been fully depreciated, plus an extensive renovation in 2003. The renovation carries a 10-year useful life.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each tenant, less any rent paid. This building houses Auto License, Elections, Printing Shop, and Mail Room.
40
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
1408 Franklin
5,618
5,618
$5,618
41
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
1408 FRANKLIN
Square Footage Percent Allocation
(5,618)0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
4,284 16% 8910 0% 00 0% 00 0% 0
0% 00 0% 0
5,986 22% 1,2460 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 42
Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
1408 FRANKLIN
Square Footage Percent Allocation
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
16,730 62% 3,4810 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
27,000 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 43
Central Service Cost Allocation Plan
PEPSI BUILDING DEPRECIATION
The Pepsi Building depreciation is based on the total cost of the building was purchased and renovated in 2003. The renovation carries a 10-year useful life.
Basis of Allocation
The basis of allocation for the depreciation is the square footage occupied by each tenant, less any rent paid. This building houses storage for the Sheriff’s Office, Records and Facilities.
44
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Pepsi Building
48,714
48,714
$48,714
45
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Square Footage Percent Allocation
(48,714)0 0% 00 0% 0
11,682 31% 14,9030 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
4,591 12% 5,8570 0% 00 0% 00 0% 00 0% 00 0% 0
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
21,912 57% 27,9540 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
PEPSI BUILDING
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 46
Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Square Footage Percent Allocation
PEPSI BUILDING
0 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 00 0% 0
38,185 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 47
Central Service Cost Allocation Plan
BOND INTEREST ON COUNTY ASSETS
This represents the annual interest payments made by the County to reduce the outstanding bonded debt on the Public Service Center, Franklin Center, Courthouse renovation, Corrections Center, Jail Work Center, and Juvenile Remodel, as well as land for county parks and the Treasurer’s remittance processor. In accordance with Office of Management and Budget Circular A-87, interest costs is allowable on buildings if the building is newly occupied after October 1, 1980. All buildings were occupied after this date.
Basis of Allocation
The interest cost is allocated on the square footage occupied by each department/division, in the case of buildings, and directly to the operating department/division in the case of other assets.
48
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Bond Interest
356,032
356,032
$356,032
49
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Direct Alloc Percent Allocation
(356,032)0 0.00% 0
295,534 83.01% 295,5340 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
28,643 8.04% 28,6430 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
15,375 4.32% 15,3750 0.00% 0
15,375 4.32% 15,3750 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
1,105 0.31% 1,1050 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
BOND INTEREST
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Direct Alloc Percent Allocation
BOND INTEREST
0 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
356,032 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 51
Central Service Cost Allocation Plan
EQUIPMENT DEPRECIATION
The total cost of all equipment assigned to each department/division is included on the county inventory system. The depreciation is then applied to the inventory assigned to each department/division where the assets were purchased with General Fund money.
Basis of Allocation
The actual depreciation recorded on the County’s fixed asset system.
52
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Equipment Depreciation
2,339,311
2,339,311
$2,339,311
53
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Depreciation Percent Allocation
(2,339,311)1,137 0.05% 1,142
0 0.00% 0335,956 14.42% 337,261
1,384,015 59.39% 1,389,3920 0.00% 00 0.00% 0
1,673 0.07% 1,6800 0.00% 0
13,546 0.58% 13,5990 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
0 0.00% 022,932 0.98% 23,0212,045 0.09% 2,053
0 0.00% 00 0.00% 0
2,578 0.11% 2,58881,125 3.48% 81,44013,012 0.56% 13,063
926 0.04% 930196,551 8.43% 197,314
0 0.00% 00 0.00% 0
37,940 1.63% 38,0880 0.00% 00 0.00% 0
19,840 0.85% 19,9170 0.00% 0
3,245 0.14% 3,2570 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
EQUIPMENT DEPRECIATION
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 54
Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Depreciation Percent Allocation
EQUIPMENT DEPRECIATION
7,354 0.32% 7,3830 0.00% 0
51,519 2.21% 51,7190 0.00% 00 0.00% 0
22,938 0.98% 23,0270.00% 0
0 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
117,324 5.03% 117,7800 0.00% 0
5,171 0.22% 5,1910 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
7,376 0.32% 7,4040 0.00% 00 0.00% 00 0.00% 0
2,053 0.09% 2,0610 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 00 0.00% 0
2,330,257 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 55
Central Service Cost Allocation Plan
BUILDING MAINTENANCE COUNTYWIDE
The countywide maintenance budget is used by the County to maintain all county-owned buildings. Maintenance includes expenditures for labor, supplies, electric service, and heat.
Basis of Allocation
The basis for allocation is accounting records prepared by the maintenance section showing the cost of each building. The maintenance cost for each building is then allocated based on the square footage occupied by each department.
56
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Facilities Management
5,235,923
5,235,923
7,2100
295,5341,142
$5,539,810
57
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Assigned Occupant
Cost% of Assigned Occupant Cost Allocation
(5,554,713)25,685 0.6% 35,42570,120 1.7% 96,7097,791 0.2% 10,745
0 0.0% 026,541 0.7% 36,60536,794 0.9% 50,7464,088 0.1% 5,638
10,574 0.3% 14,58311,716 0.3% 16,15918,836 0.5% 25,97820,213 0.5% 27,877
0 0.0% 017,394 0.4% 23,99017,337 0.4% 23,912
87,757 2.2% 121,03431,873 0.8% 43,959
557 0.0% 7680 0.0% 00 0.0% 0
60,227 1.5% 83,064502,728 12.5% 693,356244,451 6.1% 337,143321,674 8.0% 443,64920,090 0.5% 27,708
176,461 4.4% 243,37260,270 1.5% 83,124
921,030 22.9% 1,270,273264,346 6.6% 364,583
0.0% 069,327 1.7% 95,61574,059 1.8% 102,141
0.0% 00 0.0% 0
0.0% 04,281 0.1% 5,904
0 0.0% 00.0% 00.0% 00.0% 00.0% 0
103,118 2.6% 142,21981,927 2.0% 112,992
FACILITIES MANAGEMENT
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Assigned Occupant
Cost% of Assigned Occupant Cost Allocation
FACILITIES MANAGEMENT
521,412 12.9% 719,1250.0% 00.0% 00.0% 00.0% 0
42,166 1.0% 58,15575,641 1.9% 104,324
0.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 0
22,774 0.6% 31,4100.0% 0
12,843 0.3% 17,7120.0% 0
4,281 0.1% 5,9044,281 0.1% 5,904
0.0% 00.0% 00.0% 00.0% 00.0% 00.0% 0
18,816 0.5% 25,9510.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 00.0% 0
3,853 0.1% 5,31430,194 0.7% 41,643
0.0% 00.0% 0
4,027,526 100% 0
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Central Service Cost Allocation Plan
OFFICE OF BUDGET
The Office of Budget is the planning and budgeting arm of the Board of Commissioners, responsible for facilitating long-range program planning, program operational policy, and biennial budgets. The Auditor continues to perform statutorily mandated tasks. The Auditor is viewed as the primary financial officer for the county and maintains responsibility for financial accounting, reporting and auditing.
Basis of Allocation
The basis of allocation is the total direct cost within each department/division.
60
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Office of Budget
593,643 15,850
0
609,494
20,1210
00
35,425
$665,039
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Operating Expenses Percent Allocation
(665,039)1,624,014 0.7% 4,7801,784,128 0.8% 5,251
382,060 0.2% 1,1241,690,132 0.7% 4,9741,864,591 0.8% 5,488
301,524 0.1% 887706,916 0.3% 2,081279,442 0.1% 822719,566 0.3% 2,118697,467 0.3% 2,053108,714 0.0% 320
1,138,841 0.5% 3,352586,513 0.3% 1,726
03,766,147 1.7% 11,0841,264,007 0.6% 3,7201,581,714 0.7% 4,655
202,104 0.1% 59543,843 0.0% 129
3,405,618 1.5% 10,0234,368,010 1.9% 12,8563,654,799 1.6% 10,7578,840,426 3.9% 26,019
18,393,596 8.1% 54,1358,012,098 3.5% 23,5812,346,923 1.0% 6,907
21,873,290 9.7% 64,3767,129,211 3.2% 20,9821,979,452 0.9% 5,8261,091,922 0.5% 3,2141,166,750 0.5% 3,434
396,757 0.2% 1,1680 0.0% 0
1,270,444 0.6% 3,739309,190 0.1% 910
0 0.0% 00 0.0% 00 0.0% 0
5,105,635 2.3% 15,027138,736 0.1% 408
5,901,682 2.6% 17,3693,255,159 1.4% 9,580
OFFICE OF BUDGET
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Operating Expenses Percent Allocation
OFFICE OF BUDGET
1,357,224 0.6% 3,994415,645 0.2% 1,223
3,980,520 1.8% 11,7150 0.0% 00 0.0% 0
2,147,461 1.0% 6,3201,315,424 0.6% 3,871
0 0.0% 0939,420 0.4% 2,765
1,004,610 0.4% 2,9570 0.0% 00 0.0% 0
1,293,919 0.6% 3,8080 0.0% 0
713,928 0.3% 2,1011,344,548 0.6% 3,9571,408,199 0.6% 4,1451,172,981 0.5% 3,4522,740,225 1.2% 8,065
565,632 0.3% 1,6651,171,423 0.5% 3,448
16,927,446 7.5% 49,8201,917,985 0.8% 5,645
16,789,735 7.4% 49,4140 0.0% 00 0.0% 0
331,126 0.1% 975748,148 0.3% 2,202466,517 0.2% 1,373391,392 0.2% 1,152
0 0.0% 03,149,186 1.4% 9,268
939,420 0.4% 2,7656,262,735 2.8% 18,432
0 0.0% 02,481,419 1.1% 7,3034,364,782 1.9% 12,8463,893,947 1.7% 11,4601,823,652 0.8% 5,3675,913,088 2.6% 17,4031,746,137 0.8% 5,139
0 0.0% 08,494,131 3.8% 24,999
293,113 0.1% 8630 0.0% 00 0.0% 0
9,889,135 4.4% 29,1050 0.0% 0
187,308 0.1% 5510 0.0% 00 0.0% 0
225,962,985 100% 0
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Central Service Cost Allocation Plan
INFORMATION SERVICES – OPERATIONS/PROGRAMMING/SYSTEMS
The Information Technology Operations and Systems costs represent the costs to operate and maintain the county’s major systems. These costs exclude revenues from the City of Vancouver for shared systems or any other direct payment agreements. The major systems include: 1) Financial Systems – general and subsidiary ledgers, treasury, and payroll; 2) Non-financial Systems – elections, recording, CRESA, Public Works, Community Development, Community Services; 3) Land Management Systems – GIS, CATS, and Sierra/Tidemark; 4) Law and Justice Systems – Sheriff, Jail, and Prosecuting Attorney systems.
Basis of Allocation
The costs are allocated to the departments/divisions who are the major users of the system, utilizing information from the reporting category ledger.
64
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
INFO SERVICES-Ops/Sys/Prog
1,624,014
54,9300
0337,26196,7094,780
$2,117,694
65
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Direct I.T. Prog. Costs Percent of PC's
County-Wide O/H Total Allocation
(2,117,694)0.5% 9,876 9,8760.0% 0 01.6% 33,861 33,8612.7% 57,845 57,8450.3% 5,643 5,6432.1% 45,147 45,1470.2% 4,535 4,5351.4% 30,233 30,2330.3% 6,047 6,0470.1% 1,512 1,5121.3% 28,217 28,2170.5% 11,287 11,287
4.2% 88,884 88,8840.4% 8,465 8,4650.4% 7,760 7,7600.2% 4,233 4,2330.0% 0 05.6% 118,512 118,5122.6% 55,023 55,0231.9% 40,915 40,9155.4% 114,279 114,279
12.2% 258,814 258,8144.5% 95,278 95,2780.2% 4,266 4,2661.5% 31,744 31,7445.6% 118,512 118,5120.0% 0 00.2% 4,233 4,2330.7% 14,814 14,8140.0% 0 00.0% 0 00.0% 0 00.2% 4,233 4,2330.0% 0 00.0% 0 01.0% 20,457 20,4570.0% 0 00.0% 0 01.3% 26,806 26,8062.1% 43,737 43,737
INFORMATION SERVICES-Ops/Sys/Prog
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Direct I.T. Prog. Costs Percent of PC's
County-Wide O/H Total Allocation
INFORMATION SERVICES-Ops/Sys/Prog
0.5% 11,287 11,2870.0% 0 00.0% 0 00.0% 0 00.0% 0 01.7% 35,271 35,2710.0% 0 00.0% 0 00.0% 0 01.1% 23,985 23,9850.0% 0 00.0% 0 00.7% 15,519 15,5190.0% 0 00.4% 8,465 8,4651.1% 22,574 22,5741.7% 35,271 35,2710.4% 8,465 8,4651.7% 36,682 36,6820.3% 7,054 7,0540.5% 9,876 9,8765.7% 119,923 119,9230.4% 7,760 7,7603.1% 64,899 64,8990.0% 0 00.0% 0 00.4% 9,171 9,1710.6% 11,992 11,9920.0% 0 00.1% 2,116 2,1160.0% 0 00.4% 8,465 8,4650.0% 0 03.8% 80,419 80,4190.0% 0 01.1% 23,985 23,9851.7% 35,271 35,2710.7% 15,519 15,5192.1% 43,737 43,7370.8% 16,930 16,9300.0% 0 00.0% 0 00.6% 12,698 12,6980.1% 2,822 2,8220.0% 0 00.0% 0 07.2% 152,372 152,3720.0% 0 00.0% 0 00.0% 0 00.0% 0 0
0 100.0% 2,117,694 0
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Central Service Cost Allocation Plan
INFORMATION SERVICES – NETWORK/COMMUNICATIONS
The Information Technology-Network/Communications costs represent the total costs to maintain and operate the network and communications systems, including 1) the Local Area Network that is distributed countywide; and 2) communications systems such as e-mail and internet/intranet access.
Basis of Allocation
The Network/Communications costs are first allocated based on any direct services tracked via reporting category, with the remaining expenses allocated based on the number of personal computers for each department/division.
68
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
INFO SERVICES-Network
1,784,128
6,1030
01,389,392
10,7455,2519,876
$3,205,496
69
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Direct I.T. Network # of PC's Percent
County-Wide O/H
Total Allocation
7 (3,215,007)0 0.0% 0 0
24 1.6% 51,647 51,64741 2.7% 88,230 88,2304 0.3% 8,608 8,608
32 2.1% 68,862 68,8623 0.2% 6,917 6,917
21 1.4% 46,113 46,1134 0.3% 9,223 9,2231 0.1% 2,306 2,306
20 1.3% 43,039 43,0398 0.5% 17,216 17,216
78,828 63 4.2% 135,573 214,4016 0.4% 12,912 12,912
78,828 6 0.4% 11,836 90,6643 0.2% 6,456 6,4560 0.0% 0 0
84 5.6% 180,763 180,7636,184 39 2.6% 83,926 90,1106,184 29 1.9% 62,406 68,590
49,469 81 5.4% 174,308 223,777183 12.3% 394,762 394,76268 4.5% 145,325 145,3253 0.2% 6,507 6,507
23 1.5% 48,419 48,41984 5.6% 180,763 180,7630 0.0% 0 03 0.2% 6,456 6,456
11 0.7% 22,595 22,5950 0.0% 0 00 0.0% 0 00 0.0% 0 03 0.2% 6,456 6,4560 0.0% 0 00 0.0% 0 0
15 1.0% 31,203 31,2030 0.0% 0 00 0.0% 0 0
61,836 19 1.3% 40,887 102,72331 2.1% 66,710 66,710
INFORMATION SERVICES-Network
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Direct I.T. Network # of PC's Percent
County-Wide O/H
Total Allocation
INFORMATION SERVICES-Network
8 0.5% 17,216 17,2160 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0
25 1.7% 53,799 53,7990 0.0% 0 00 0.0% 0 00 0.0% 0 0
1,202 17 1.1% 36,583 37,7850 0.0% 0 00 0.0% 0 0
11 0.7% 23,671 23,6710 0.0% 0 06 0.4% 12,912 12,912
16 1.1% 34,431 34,43125 1.7% 53,799 53,799
6 0.4% 12,912 12,91226 1.7% 55,951 55,951
5 0.3% 10,760 10,7607 0.5% 15,064 15,064
85 5.7% 182,915 182,9156 0.4% 11,836 11,836
46 3.1% 98,989 98,9890 0.0% 0 00 0.0% 0 07 0.4% 13,988 13,9889 0.6% 18,292 18,2920 0.0% 0 02 0.1% 3,228 3,2280 0.0% 0 06 0.4% 12,912 12,9120 0.0% 0 0
57 3.8% 122,661 122,6610 0.0% 0 0
17 1.1% 36,583 36,58325 1.7% 53,799 53,79911 0.7% 23,671 23,67131 2.1% 66,710 66,71012 0.8% 25,823 25,823
0 0.0% 0 00 0.0% 0 09 0.6% 19,368 19,3682 0.1% 4,304 4,3040 0.0% 0 00 0.0% 0 0
108 7.2% 232,410 232,4100 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0
282,531 1,501 100% 3,215,007 0
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Central Service Cost Allocation Plan
INFORMATION SERVICES – FMS ORACLE SUPPORT
The County’s Financial Management System (FMS) is an integrated software system that includes general ledger, purchasing, accounts payable, accounts receivable, payroll, cash receipting, and human resources. The Information Services FMS Oracle support represent the total costs to maintain and operate the software Basis of Allocation
The FMS costs are first allocated based on any direct services tracked via reporting category, with the remaining expenses allocated based on an equal weighting between the number of employees (payroll and HR functions) and the number of accounting transactions by each department/division.
72
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
INFO SERVICES FMS
382,060
00
00
1,12400
$383,184
73
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
INFORMATION SERVICES_FMS
FTEsWeighted
Trans Percent
(383,184)18 988 0.8% 3,19722 1,208 1.0% 3,9774 0 0.1% 457
14 563 0.6% 2,3102 0 0.1% 228
11 3,231 1.3% 5,1195 0 0.1% 5711 0 0.0% 114
12 0 0.4% 1,3707 113 0.2% 925
47 1,048 1.7% 6,62216 1,200 0.9% 3,28412 559 0.5% 1,9912 142 0.1% 4010 45 0.0% 55
48 2,156 2.1% 8,09845 3,932 2.6% 9,91030 8,672 3.6% 13,88988 3,747 3.8% 14,539
147 5,797 6.2% 23,82166 4,308 3.3% 12,70621 2,404 1.4% 5,257
178 6,009 7.2% 27,61869 2,704 2.9% 11,18920 682 0.8% 3,1129 448 0.4% 1,543
10 441 0.4% 1,6770 408 0.1% 4950 0 0.0% 00 0 0.0% 05 3,957 1.4% 5,3720 0 0.0% 00 24 0.0% 292 0 0.0% 1710 9,289 2.9% 11,2690 281 0.1% 341
73 2,366 2.9% 11,17923 3,206 1.7% 6,516
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
INFORMATION SERVICES_FMS
FTEsWeighted
Trans Percent
19 1,527 1.0% 4,0220 174 0.1% 2110 4,539 1.4% 5,5070 75 0.0% 910 0 0.0% 0
18 890 0.8% 3,1360 114 0.0% 1380 0 0.0% 00 0 0.0% 0
13 537 0.5% 2,0900 0 0.0% 00 0 0.0% 07 357 0.3% 1,2330 0 0.0% 04 381 0.2% 919
11 939 0.6% 2,33814 474 0.6% 2,1746 978 0.5% 1,872
29 1,599 1.4% 5,2525 87 0.2% 6777 2,865 1.1% 4,275
82 8,545 5.1% 19,73218 945 0.8% 3,14584 7,955 5.0% 19,1860 135 0.0% 1640 213 0.1% 2580 1,017 0.3% 1,2345 867 0.4% 1,6230 165 0.1% 2005 213 0.2% 8290 0 0.0% 0
13 2,250 1.1% 4,21413 303 0.5% 1,85272 11,487 5.8% 22,1580 0 0.0% 0
13 2,235 1.1% 4,19618 1,179 0.9% 3,48615 2,307 1.2% 4,4558 1,320 0.7% 2,515
23 6,537 2.7% 10,50015 960 0.7% 2,8211 0 0.0% 57
43 0 1.3% 4,9112 417 0.2% 734
10 573 0.5% 1,7800 1,569 0.5% 1,903
88 8,835 5.4% 20,7110 0 0.0% 00 570 0.2% 692
19 5,565 2.3% 8,8930 6,302 2.0% 7,645
1,678 157,927 100% 0
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Central Service Cost Allocation Plan
HUMAN RESOURCES
The Human Resources Department is responsible for wage and salary administration, labor contract negotiations, administration of fringe benefits, and recruitment of employees, among other responsibilities.
Basis of Allocation
The basis of allocation is the number of full time equivalent personnel in each department/division.
76
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Human Resources
1,447,169 242,964
1,690,132
0
20,7920
00
36,6054,974
33,86151,6473,197
$1,841,208
77
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
FTEs Percent Allocation
(1,841,208)22 1.3% 24,400
4 0.2% 4,43614 0.9% 15,805
2 0.1% 2,21811 0.6% 11,645
5 0.3% 5,5451 0.1% 1,109
12 0.7% 13,3097 0.4% 7,653
47 2.8% 51,96116 1.0% 17,74612 0.7% 12,755
2 0.1% 2,2180 0.0% 0
48 2.9% 53,23745 2.7% 49,90930 1.8% 32,71888 5.3% 97,046
147 8.9% 163,03766 3.9% 72,64621 1.2% 22,736
178 10.7% 197,41969 4.2% 76,80520 1.2% 22,182
9 0.5% 9,70510 0.6% 11,091
0 0.0% 00 0.0% 00 0.0% 05 0.3% 5,5450 0.0% 00 0.0% 02 0.1% 1,6640 0.0% 00 0.0% 0
73 4.4% 80,68723 1.4% 25,509
HUMAN RESOURCES
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
FTEs Percent Allocation
HUMAN RESOURCES
19 1.1% 21,0730 0.0% 00 0.0% 00 0.0% 00 0.0% 0
18 1.1% 19,9640 0.0% 00 0.0% 00 0.0% 0
13 0.8% 13,9750 0.0% 00 0.0% 07 0.4% 7,7640 0.0% 04 0.2% 4,436
11 0.6% 11,64514 0.8% 15,527
6 0.4% 6,65529 1.7% 32,164
5 0.3% 5,5457 0.4% 7,764
82 4.9% 90,94618 1.1% 19,40984 5.0% 92,609
0 0.0% 00 0.0% 00 0.0% 05 0.3% 5,5450 0.0% 05 0.3% 5,5450 0.0% 0
13 0.8% 14,41813 0.8% 14,41872 4.3% 79,855
0 0.0% 013 0.8% 14,41818 1.1% 19,96415 0.9% 16,082
8 0.5% 8,87323 1.4% 24,95515 0.9% 16,082
1 0.0% 55543 2.6% 47,691
2 0.1% 2,21810 0.6% 10,536
0 0.0% 088 5.3% 97,046
0 0.0% 00 0.0% 0
19 1.1% 20,7960 0.0% 0
1,660 100% 0
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Central Service Cost Allocation Plan
FINANCIAL SERVICES & INTERNAL AUDIT
Financial Services is the part of the Auditor’s Office responsible for accounting and fiscal controls over budget for all departments of the County and provides accounts receivable, accounts payable, general ledger accounting, capital asset inventory maintenance, and general bonded debt accounting, and internal audit services. The office also prepares the Comprehensive Annual Financial Report, Disclosure Statements, Yearly Information Statements and other information.
Basis of Allocation
The basis of allocation is the count of the accounting transactions by each department/division.
80
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Financial Services & Int. Audit
1,864,591
0
28,8230
01,680
50,7465,488
57,84588,2303,977
24,400
$2,125,780
81
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Weighted Trans Percent Allocation
(2,125,780)0 0.0% 0
563 0.4% 7,6790 0.0% 0
3,231 2.1% 44,1090 0.0% 00 0.0% 00 0.0% 0
113 0.1% 1,542
1,048 0.7% 14,3041,200 0.8% 16,387
559 0.4% 7,629142 0.1% 1,93745 0.0% 618
2,156 1.4% 29,4323,932 2.5% 53,6758,672 5.6% 118,3703,747 2.4% 51,1455,797 3.7% 79,1274,308 2.8% 58,8002,404 1.5% 32,8116,009 3.9% 82,0222,704 1.7% 36,908
682 0.4% 9,316448 0.3% 6,118441 0.3% 6,018408 0.3% 5,565
0 0.0% 00 0.0% 0
3,957 2.5% 54,0180 0.0% 0
24 0.0% 3300 0.0% 0
9,289 6.0% 126,801281 0.2% 3,837
2,366 1.5% 32,3023,206 2.1% 43,763
FINANCIAL SERVICES & INT AUDIT
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Weighted Trans Percent Allocation
FINANCIAL SERVICES & INT AUDIT
1,527 1.0% 20,839174 0.1% 2,375
4,539 2.9% 61,95975 0.0% 1,024
0 0.0% 0890 0.6% 12,152114 0.1% 1,556
0 0.0% 00 0.0% 0
537 0.3% 7,3300 0.0% 00 0.0% 0
357 0.2% 4,8730 0.0% 0
381 0.2% 5,201939 0.6% 12,818474 0.3% 6,470978 0.6% 13,350
1,599 1.0% 21,82787 0.1% 1,188
2,865 1.8% 39,1088,545 5.5% 116,646
945 0.6% 12,9027,955 5.1% 108,581
135 0.1% 1,843213 0.1% 2,908
1,017 0.7% 13,882867 0.6% 11,835165 0.1% 2,252213 0.1% 2,908
0 0.0% 02,250 1.4% 30,713
303 0.2% 4,13611,487 7.4% 156,801
0 0.0% 02,235 1.4% 30,5081,179 0.8% 16,0942,307 1.5% 31,4911,320 0.8% 18,0186,537 4.2% 89,232
960 0.6% 13,1040 0.0% 00 0.0% 0
417 0.3% 5,692573 0.4% 7,822
1,569 1.0% 21,4178,835 5.7% 120,600
0 0.0% 0570 0.4% 7,781
5,565 3.6% 75,9646,302 4.0% 86,017
155,732 100% 0
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Central Service Cost Allocation Plan
PAYROLL ACCOUNTING
The Payroll Accounting function is part of the County Auditor’s Office responsible for maintaining the County’s payroll records and processing paychecks.
Basis of Allocation
The basis of allocation is the number of FTE’s (employees) for each department/division.
84
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Payroll
301,524
0
3,2030
00
5,638887
5,6438,608
4574,436
0
$330,397
85
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
FTEs Percent Allocation
(330,397)14.3 0.8% 2,619
2 0.1% 36811 0.6% 1,930
5 0.3% 9191 0.1% 184
12 0.7% 2,2067 0.4% 1,268
47 2.6% 8,61216 0.9% 2,94112 0.6% 2,114
2 0.1% 3680 0.0% 0
48 2.7% 8,82445 2.5% 8,27230 1.6% 5,42388 4.9% 16,085
147 8.2% 27,02266 3.6% 12,04021 1.1% 3,768
178 9.9% 32,72169 3.9% 12,73020 1.1% 3,676
9 0.5% 1,60810 0.6% 1,838
0 0.0% 00 0.0% 00 0.0% 05 0.3% 9190 0.0% 00 0.0% 02 0.1% 2760 0.0% 00 0.0% 0
73 4.0% 13,37323 1.3% 4,228
PAYROLL
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
FTEs Percent Allocation
PAYROLL
0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0
18 1.0% 3,3090 0.0% 00 0.0% 00 0.0% 0
13 0.7% 2,3160 0.0% 00 0.0% 07 0.4% 1,2870 0.0% 04 0.2% 735
11 0.6% 1,93014 0.8% 2,574
6 0.3% 1,10329 1.6% 5,331
5 0.3% 9197 0.4% 1,287
82 4.6% 15,07418 1.0% 3,21784 4.6% 15,349
0 0.0% 00 0.0% 00 0.0% 05 0.3% 9190 0.0% 05 0.3% 9190 0.0% 0
13 0.7% 2,39013 0.7% 2,39072 4.0% 13,235
0 0.0% 013 0.7% 2,39018 1.0% 3,30915 0.8% 2,665
8 0.4% 1,47123 1.3% 4,13615 0.8% 2,665
1 0.0% 9243 2.4% 7,904
2 0.1% 36810 0.5% 1,74668 3.8% 12,50088 4.9% 16,085
0 0.0% 00 0.0% 0
75 4.2% 13,78758 3.2% 10,662
1,797 100% 0
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Central Service Cost Allocation Plan
COUNTY TREASURER-INDIRECT
This represents the costs related to some treasurer services provided to all county and some non-county government departments. These services include the receipt of deposits and general cash accounting. These costs do not include general tax collection or investment activities.
Basis of Allocation
The basis of allocation is the weighted count of the applicable treasury transactions by each department/division.
88
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Treasurer-Ind
706,916
0
8,2830
013,59914,5832,081
45,14768,8622,310
15,8057,6792,619
$887,884
89
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Weighted Trans Percent Allocation
(887,884)0 0.0% 05 0.0% 1310 0.0% 00 0.0% 00 0.0% 00 0.0% 0
5 0.0% 1311,367 4.2% 37,383
60 0.2% 1,6340 0.0% 0
22 0.1% 58841 0.1% 1,111
215 0.7% 5,88279 0.2% 2,15793 0.3% 2,549
1,582 4.9% 43,26519 0.1% 52314 0.0% 392
129 0.4% 3,529801 2.5% 21,894
5 0.0% 1315 0.0% 1317 0.0% 1962 0.0% 650 0.0% 00 0.0% 0
146 0.4% 3,9870 0.0% 0
10 0.0% 2610 0.0% 0
10 0.0% 2612 0.0% 65
12 0.0% 32757 0.2% 1,569
TREASURY-IND
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Weighted Trans Percent Allocation
TREASURY-IND
0 0.0% 011 0.0% 301
1,674 5.2% 45,7741 0.0% 270 0.0% 0
221 0.7% 6,0431,152 3.5% 31,500
12 0.0% 32861 0.2% 1,668
2 0.0% 550 0.0% 00 0.0% 05 0.0% 1370 0.0% 00 0.0% 00 0.0% 00 0.0% 0
255 0.8% 6,9733 0.0% 829 0.0% 2461 0.0% 27
233 0.7% 6,357195 0.6% 5,332
8 0.0% 2054 0.0% 1096 0.0% 164
36 0.1% 98430 0.1% 820
0 0.0% 00 0.0% 00 0.0% 00 0.0% 0
12 0.0% 328289 0.9% 7,902
0 0.0% 052 0.2% 1,422
1 0.0% 270 0.0% 0
26 0.1% 71156 0.2% 1,531
7 0.0% 1910 0.0% 00 0.0% 02 0.0% 55
62 0.2% 1,695376 1.2% 10,281
1,917 5.9% 52,4180 0.0% 0
206 0.6% 5,63360 0.2% 1,641
20,800 64.1% 568,754
32,471 100% 0
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Central Service Cost Allocation Plan
RECORDS
The Records division maintains copies of the County records in accordance with State regulations and disposes those records as retention periods expire.
Basis of Allocation
These costs are allocated based on the total number of archived boxes maintained at the Records Center, by department/division.
92
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Records
187,864 91,577
279,442
0
00
28,6430
16,159822
4,5356,917
2282,218
0368
0
$339,332
93
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
# of Boxes Percent Allocation
(345,189)62 0.3% 1,1173 0.0% 542 0.0% 36
465 2.4% 8,37918 0.1% 324
540 2.8% 9,73129 0.2% 522
504 2.6% 9,07389 0.5% 1,6040 0.0% 0
3,932 20.5% 70,8561,927 10.1% 34,725
223 1.2% 4,01929 0.2% 523
1,371 7.2% 24,7060 0.0% 00 0.0% 0
726 3.8% 13,0833,101 16.2% 55,881
901 4.7% 16,236160 0.8% 2,883
27 0.1% 4870 0.0% 00 0.0% 00 0.0% 0
41 0.2% 7390 0.0% 00 0.0% 00 0.0% 00 0.0% 07 0.0% 126
1,142 6.0% 20,57923 0.1% 414
RECORDS
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
# of Boxes Percent Allocation
RECORDS
0 0.0% 00 0.0% 0
96 0.5% 1,7300 0.0% 00 0.0% 0
28 0.1% 5050 0.0% 00 0.0% 00 0.0% 0
233 1.2% 4,1990 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0
114 0.6% 2,0540 0.0% 0
172 0.9% 3,1001 0.0% 18
156 0.8% 2,811624 3.3% 11,245
0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0
88 0.5% 1,5860 0.0% 00 0.0% 00 0.0% 0
660 3.4% 11,8930 0.0% 00 0.0% 00 0.0% 00 0.0% 0
597 3.1% 10,75846 0.2% 829
0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0
941 4.9% 16,9570 0.0% 00 0.0% 0
78 0.4% 1,4060 0.0% 0
19,155 100% 0
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Central Service Cost Allocation Plan
PURCHASING
The Purchasing Division is responsible for all activities involved in the acquisition and use of goods and services utilized in the operations of the County. These activities include contract services, inventory control, purchasing, expediting, traffic, materials handling, warehousing, receiving, shipping, and disposal of surplus and obsolete materials and equipment.
Basis of Allocation
These costs are allocated based on an equal weighting between the total number of purchase orders and the number of purchase requisitions incurred by each department/division.
96
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Purchasing
678,599 40,967
719,566
0
14,7550
00
25,9782,118
30,23346,1135,119
11,64544,1091,930
1311,117
$902,815
97
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Weighted Trans Percent Allocation
(902,815)0 0.0% 00 0.0% 00 0.0% 00 0.2% 2,255
0 1.1% 9,5350 1.4% 12,7230 1.1% 9,9710 0.3% 2,8190 0.1% 1,2630 1.3% 11,9650 0.9% 8,4170 1.0% 9,1260 1.7% 15,7650 2.5% 22,6170 3.6% 32,6760 0.5% 4,2180 4.8% 43,2090 3.0% 26,7870 0.5% 4,2080 1.0% 8,7280 0.9% 8,1550 0.2% 2,1480 0.0% 00 0.0% 00 4.2% 37,7010 0.0% 00 0.0% 2530 0.0% 00 8.8% 79,5910 0.2% 1,8270 1.6% 14,1030 3.0% 27,048
PURCHASING
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Weighted Trans Percent Allocation
PURCHASING
0 0.6% 5,1120 0.5% 4,6450 2.0% 17,9200 0.0% 00 0.0% 00 0.4% 3,4500 0.3% 3,1560 0.0% 00 0.0% 00 1.9% 16,7950 0.0% 00 0.0% 00 0.2% 1,6910 0.0% 00 0.3% 2,4580 0.5% 4,3930 1.8% 16,1730 1.5% 13,9270 2.1% 18,5810 0.2% 1,6910 0.7% 6,4540 10.9% 98,3260 1.9% 17,2380 3.3% 30,0650 0.4% 4,0400 0.0% 00 0.3% 3,1560 1.4% 12,6050 0.1% 7580 0.1% 5640 0.0% 00 0.6% 5,7230 0.1% 1,2630 5.3% 48,0750 0.0% 00 2.1% 18,6160 0.8% 7,4900 1.3% 11,6070 0.9% 7,8600 2.7% 24,5850 1.1% 9,6100 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 00 4.6% 41,7390 0.0% 00 0.0% 00 2.2% 19,8230 2.9% 26,115
1 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 99
Central Service Cost Allocation Plan
PRINTING/MAIL ROOM
The Print Shop and Mail Room are a function of the County’s General Services Department. Non-general fund departments pay the Print Shop directly for materials, and non-general fund departments pay the Mail Room directly for out- going postage. These costs are excluded from the allocation.
Basis of Allocation
Remaining Print Shop costs (salaries/supplies) are allocated to general fund departments based on total direct costs. Remaining Mail Room costs (salaries) are allocated based on direct costs for all departments/divisions.
100
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Printing/Mail
86,322611,145
697,467
0
0891
00
27,8772,0536,0479,223
5715,545
0919
0540
$750,647
101
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Worksheet Alloc Percent
Step Down Allocation
Total Allocation
(105,601)553 0.1% 91 644
5,796 0.9% 949 6,7452,985 0.5% 489 3,474
19,168 3.0% 3,138 22,3076,433 1.0% 1,053 7,4878,050 1.2% 1,318 9,3681,029 0.2% 168 1,197
223 0.0% 37 26017,334 2.7% 2,838 20,17122,232 3.4% 3,640 25,87118,602 2.9% 3,045 21,64744,995 7.0% 7,366 52,36193,618 14.5% 15,326 108,94440,779 6.3% 6,676 47,45511,945 1.9% 1,956 13,901
111,328 17.3% 18,226 129,55436,285 5.6% 5,940 42,22610,075 1.6% 1,649 11,7245,558 0.9% 910 6,4675,938 0.9% 972 6,9112,019 0.3% 331 2,350
0 0.0% 0 06,466 1.0% 1,059 7,5251,574 0.2% 258 1,831
0 0.0% 0 00 0.0% 0 00 0.0% 0 0
25,986 4.0% 4,254 30,240706 0.1% 116 822
30,038 4.7% 4,918 34,95516,568 2.6% 2,712 19,280
PRINTING/MAIL
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Worksheet Alloc Percent
Step Down Allocation
Total Allocation
PRINTING/MAIL
6,908 1.1% 1,131 8,0391,316 0.2% 215 1,531
0 0.0% 0 00 0.0% 0 00 0.0% 0 0
6,798 1.1% 1,113 7,9114,164 0.6% 682 4,846
0 0.0% 0 0363 0.1% 59 423388 0.1% 64 452
0 0.0% 0 00 0.0% 0 0
500 0.1% 82 5820 0.0% 0 0
276 0.0% 45 321520 0.1% 85 605545 0.1% 89 634454 0.1% 74 528
1,060 0.2% 173 1,233219 0.0% 36 255453 0.1% 74 527
6,546 1.0% 1,072 7,617742 0.1% 121 863
6,493 1.0% 1,063 7,5550 0.0% 0 00 0.0% 0 0
1,048 0.2% 172 1,2202,368 0.4% 388 2,7561,477 0.2% 242 1,7191,239 0.2% 203 1,442
0 0.0% 0 09,969 1.5% 1,632 11,6012,974 0.5% 487 3,4612,422 0.4% 396 2,818
0 0.0% 0 0960 0.1% 157 1,117
1,688 0.3% 276 1,9641,506 0.2% 247 1,752
705 0.1% 115 8212,287 0.4% 374 2,661
675 0.1% 111 7860 0.0% 0 0
26,890 4.2% 4,402 31,2920 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 00 0.0% 0 0
593 0.1% 97 6904,219 0.7% 691 4,910
0 0.0% 0 0
645,046 100% 105,601 0
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Central Service Cost Allocation Plan
TELECOMMUNICATIONS SYSTEM
The Telecommunications division of the General Services Department operates and maintains the County’s telephone and voice messaging systems. These costs do not include long distances charges or cell phone charges, which are direct billed to departments.
Basis of Allocation
The basis of allocation is the number of telephone lines assigned to each department/division within the County.
104
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Telephone
95,619 13,096
13,380
122,095
0
00
000
3201,5122,306
1141,109
0184
0360
644
$128,319
105
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Phone Lines Percent Allocation
(128,319)16 0.6% 81412 0.5% 610
61 2.4% 3,10239 1.5% 1,98420 0.8% 1,0173 0.1% 1530 0.0% 0
64 2.5% 3,25591 3.6% 4,62891 3.6% 4,628
117 4.6% 5,95199 3.9% 5,03567 2.7% 3,40836 1.4% 1,831
140 5.5% 7,12095 3.8% 4,83227 1.1% 1,37313 0.5% 66138 1.5% 1,93370 2.8% 3,5600 0.0% 00 0.0% 02 0.1% 1020 0.0% 00 0.0% 0
34 1.3% 1,7290 0.0% 00 0.0% 0
120 4.8% 6,1030 0.0% 0
TELEPHONE
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 106
Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Phone Lines Percent Allocation
TELEPHONE
1 0.0% 510 0.0% 0
42 1.7% 2,1360 0.0% 00 0.0% 0
26 1.0% 1,3220 0.0% 00 0.0% 00 0.0% 0
28 1.1% 1,4240 0.0% 00 0.0% 00 0.0% 00 0.0% 06 0.2% 305
21 0.8% 1,06829 1.1% 1,47512 0.5% 61049 1.9% 2,492
8 0.3% 40716 0.6% 81480 3.2% 4,06961 2.4% 3,10247 1.9% 2,390
0 0.0% 00 0.0% 0
27 1.1% 1,37343 1.7% 2,187
0 0.0% 06 0.2% 3050 0.0% 09 0.4% 4580 0.0% 0
91 3.6% 4,6280 0.0% 0
22 0.9% 1,11955 2.2% 2,79741 1.6% 2,08525 1.0% 1,27135 1.4% 1,780
0 0.0% 00 0.0% 00 0.0% 00 0.0% 0
15 0.6% 7630 0.0% 0
180 7.1% 9,1550 0.0% 02 0.1% 1024 0.2% 203
287 11.4% 14,597
2,523 100% 0
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Central Service Cost Allocation Plan
PROSECUTING ATTORNEY
These costs represent the costs associated with providing legal advice to county departments and officials. Excludes prosecutorial activity.
Basis of Allocation
The basis of allocation is the total direct cost within each department/division.
108
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
Pros Attny-Ind
1,080,694 58,148
1,138,841
2,2752,725
00
00
23,9903,352
28,21743,0391,370
13,3090
2,2060
8,3790
6,745814
$1,275,264
109
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Operating Expenses Percent Allocation
(1,275,264)586,513 0.3% 3,495
3,766,147 1.8% 22,4411,264,007 0.6% 7,5321,581,714 0.7% 9,425
202,104 0.1% 1,20443,843 0.0% 261
3,405,618 1.6% 20,2924,368,010 2.0% 26,0273,654,799 1.7% 21,7778,840,426 4.1% 52,675
18,393,596 8.6% 109,5988,012,098 3.7% 47,7402,346,923 1.1% 13,984
21,873,290 10.2% 130,3327,129,211 3.3% 42,4791,979,452 0.9% 11,7951,091,922 0.5% 6,5061,166,750 0.5% 6,952
396,757 0.2% 2,364- 0.0% 0
1,270,444 0.6% 7,570309,190 0.1% 1,842
- 0.0% 0- 0.0% 0- 0.0% 0
5,105,635 2.4% 30,422138,736 0.1% 827
5,901,682 2.8% 35,1653,255,159 1.5% 19,396
PROS ATTNY-IND
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Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Operating Expenses Percent Allocation
PROS ATTNY-IND
1,357,224 0.6% 8,087415,645 0.2% 2,477
- 0.0% 0- 0.0% 0- 0.0% 0
2,147,461 1.0% 12,7961,315,424 0.6% 7,838
- 0.0% 0939,420 0.4% 5,598
1,004,610 0.5% 5,986- 0.0% 0- 0.0% 0
1,293,919 0.6% 7,710- 0.0% 0
713,928 0.3% 4,2541,344,548 0.6% 8,0111,408,199 0.7% 8,3911,172,981 0.5% 6,9892,740,225 1.3% 16,328
565,632 0.3% 3,3701,171,423 0.5% 6,980
16,927,446 7.9% 100,8621,917,985 0.9% 11,428
16,789,735 7.8% 100,041- 0.0% 0- 0.0% 0
331,126 0.2% 1,973748,148 0.3% 4,458466,517 0.2% 2,780391,392 0.2% 2,332
- 0.0% 03,149,186 1.5% 18,764
939,420 0.4% 5,5986,262,735 2.9% 37,316
- 0.0% 02,481,419 1.2% 14,7854,364,782 2.0% 26,0073,893,947 1.8% 23,2021,823,652 0.9% 10,8665,913,088 2.8% 35,2331,746,137 0.8% 10,404
- 0.0% 08,494,131 4.0% 50,612
- 0.0% 0- 0.0% 0- 0.0% 0
9,889,135 4.6% 58,924- 0.0% 0
187,308 0.1% 1,1163,633,085 1.7% 21,648
- 0.0% 0
214,025,039 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 111
Central Service Cost Allocation Plan
PUBLIC INFORMATION AND OUTREACH
The Public Information and Outreach Office assists county staff and managers in quality communications to customers within the County and outside the County. They provide information to the community, as well as publish weekly and monthly news articles on important events and updates of county activities.
Basis of Allocation
The basis of allocation is the total direct cost within each department/division.
112
2016 Clark County Indirect Cost Allocation (2014 Actuals)Central Services Allocated Cost Detail
Expenses Personnel Services Services, Supplies, & Interfund Capital Outlay Debt Service/Interest Depreciation
Subtotal
Less: Capital Outlay Billed Services
Add Allocated Cost:
Courthouse Franklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS Human ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Costs to Allocate
PIO
562,077 24,436
586,513
0
13,5820
00
23,9121,726
11,28717,216
9257,6531,5421,268
0324
2,2553,474
6103,495
$675,782
113
Clark County Central Service Cost Allocation Plan
DESCRIPTION
COURTHOUSEFRANKLIN CENTERCORRECTIONS CENTER (Jail/JWC)JUVENILE CENTERPUBLIC SERVICE CENTER1408 FRANKLINPEPSI BUILDINGBOND INTERESTEQUIPMENT DEPRECIATIONFACILITIES MANAGEMENTBudget OfficeINFO SERVICES-Ops/Sys/ProgINFO SERVICES-NetworkINFO SERVICES FMS HUMAN RESOURCESFINANCIAL SERVICES & INT AUDITPAYROLLTREASURY-INDRECORDSPURCHASINGPRINTING/MAILTELEPHONEPROS ATTNY-INDPUBLIC INFORMATION & OUTREACH
ASSESSMENTAUDITOR-Auto License & RecordingTREASURER-DIRBOE COMMUNITY SUPPORTCOUNTY CLERKDISTRICT COURTSUPERIOR COURTJUVENILESHERIFF LAW ENFORCEMENTSHERIFF CIVIL/SUPPORTSHERIFF EXEC/ADMINJAILPROS ATTNY-DIRPA-CHILD SUPPORTMEDICAL EXAMINERCOMMISSIONERSCOUNTYWIDE SERVICESLAND CONSERVATIONCONTINGENCYLOSS CONTROLESA Endangered Species ActCVTVCOOP EXTENSION SERVICESINDIGENT DEFENSELEWIS & CLARK RAILROADCORRECTIONSENVIRONMENTAL SERVICES
Operating Expenses Percent Allocation
(675,782)
3,766,147 2.2% 14,6131,264,007 0.7% 4,9041,581,714 0.9% 6,137
202,104 0.1% 78443,843 0.0% 170
3,405,618 2.0% 13,2144,368,010 2.5% 16,9483,654,799 2.1% 14,1818,840,426 5.1% 34,301
18,393,596 10.6% 71,3678,012,098 4.6% 31,0872,346,923 1.3% 9,106
21,873,290 12.6% 84,8687,129,211 4.1% 27,6611,979,452 1.1% 7,6801,091,922 0.6% 4,2371,166,750 0.7% 4,527
396,757 0.2% 1,5390 0.0% 0
1,270,444 0.7% 4,929309,190 0.2% 1,200
0 0.0% 00 0.0% 00 0.0% 0
5,105,635 2.9% 19,810138,736 0.1% 538
5,901,682 3.4% 22,8993,255,159 1.9% 12,630
PUBLIC INFORMATION & OUTREACH
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 114
Clark County Central Service Cost Allocation Plan
DESCRIPTION
PARKSAUDITOR'S O&MEvent CenterEMS FUNDRADIO COMMUNICATIONSGISTRI-MOUNTAIN GOLFSPECIAL LAW ENFORCEMENTMENTAL HEALTH SALES TAXCOMMUNITY DEV ADMINWATER RESOURCESDEVELOPMENT REVIEWENGINEERINGINSPECTIONDEVELOPMENT SERVICESLONG RANGE PLANNINGCUSTOMER SERVICEANIMAL CONTROLBUILDINGCODE ENFORCEMENTFIRE MARSHALPW - TRANSPORTATIONPW - ADMINPW - ROAD OPERATIONSCAMP BONNEVILLESPECIAL INVESTIGATIONNARCOTICS TASK FORCECHILD JUSTICE CENTERVETERANS ASSISTANCEVICTIM WITNESSCJA 0.1% SALES TAXMPD-OPERATIONS FUNDMENTAL HEALTH SALES TAX (1033)DEPT. of COMMUNITY SERVICESSTADIUM CONVENTIONSOLID WASTECLEAN WATER FUND / BBCWASTEWATER OPERATIONSELECTIONSER&R (Depts 555, 566, 577)TER&RCENTRAL STORESFACILITIES MANAGEMENT-DIRECTMOSQUITO CONTROL DISTRICTREGIONAL TRANSPORTATION COUNCILSWCAAHEALTH DEPARTMENTEMERGENCY MANAGEMENTLAW LIBRARYCRESAAgencies (other Fire Dist. Etc.)
TOTAL
Operating Expenses Percent Allocation
PUBLIC INFORMATION & OUTREACH
1,357,224 0.8% 5,266415,645 0.2% 1,613
0 0.0% 00 0.0% 00 0.0% 0
2,147,461 1.2% 8,3321,315,424 0.8% 5,104
0 0.0% 0939,420 0.5% 3,645
1,004,610 0.6% 3,8980 0.0% 00 0.0% 0
1,293,919 0.7% 5,0200 0.0% 0
713,928 0.4% 2,7701,344,548 0.8% 5,2171,408,199 0.8% 5,4641,172,981 0.7% 4,5512,740,225 1.6% 10,632
565,632 0.3% 2,1951,171,423 0.7% 4,545
0 0.0% 00 0.0% 00 0.0% 00 0.0% 00 0.0% 0
331,126 0.2% 1,285748,148 0.4% 2,903466,517 0.3% 1,810391,392 0.2% 1,519
0 0.0% 03,149,186 1.8% 12,219
939,420 0.5% 3,6456,262,735 3.6% 24,299
0 0.0% 02,481,419 1.4% 9,6284,364,782 2.5% 16,9353,893,947 2.2% 15,1091,823,652 1.0% 7,0765,913,088 3.4% 22,9431,746,137 1.0% 6,775
0 0.0% 08,494,131 4.9% 32,957
0 0.0% 00 0.0% 00 0.0% 0
9,889,135 5.7% 38,3700 0.0% 0
187,308 0.1% 7270 0.0% 00 0.0% 0
174,170,275 100% 0
2016 IC Plan - 2014 Actuals(1033) v4.xlsx2014Step Down-Detail 115
116
Central Service Cost Allocation Plan
Summary of Cost Allocation to Operating Departments and Agencies
117
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets ASSESSMENT
Department Allocation Amt
Courthouse 0Franklin Center 0Corrections Center 0Juvenile Center 0Public Service Center 68,7471408 Franklin 0Pepsi Building 0Bond Interest 15,375Equipment Depreciation 0Facilities Management 121,034Office of Budget 11,084Info Services - Ops/Sys/Prog/Comm 88,884Info Services - Network 214,401Info Services - FMS 6,622Human Resources 51,961Financial Services & Int. Audit 14,304Payroll 8,612Treasurer-Ind 131Records 9,731Purchasing 9,535Printing/Mail 22,307Telephone 3,102Pros Attny-Ind 22,441PIO 14,613
Total Allocation Amount 682,882
Total Direct Cost 3,766,147Indirect Cost Rate 18.13%
118
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
AUDITOR-Auto License & Recording
Allocation Amt
0000
2,8441,246
00
23,02143,959
3,7208,465
12,9123,284
17,74616,387
2,94137,383
52212,723
7,4871,9847,5324,904
209,057
1,264,00716.54%
119
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
TREASURER-DIR
Allocation Amt
0000
43600
15,3752,053
7684,6557,760
90,6641,991
12,7557,6292,1141,6349,0739,9719,3681,0179,4256,137
192,826
1,581,71412.19%
120
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
BOE
Allocation Amt
0000000000
5954,2336,456
4012,2181,937
3680
1,6042,8191,197
1531,204
784
23,968
202,10411.86%
121
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
COMMUNITY SUPPORT
Allocation Amt
0000000000
12900
550
6180
5880
1,263260
0261170
3,345
43,8437.63%
122
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
COUNTY CLERK
Allocation Amt
7,9320000000
2,58883,06410,023
118,512180,763
8,09853,23729,432
8,8241,111
70,85611,96520,171
3,25520,29213,214
643,337
3,405,61818.89%
123
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
DISTRICT COURT
Allocation Amt
20,3180000000
81,440693,356
12,85655,02390,110
9,91049,90953,675
8,2725,882
34,7258,417
25,8714,628
26,02716,948
1,197,366
4,381,50427.33%
124
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
SUPERIOR COURT
Allocation Amt
32,1930000000
13,063337,143
10,75740,91568,59013,88932,718
118,3705,4232,1574,0199,126
21,6474,628
21,77714,181
750,595
3,654,79920.54%
125
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
JUVENILE
Allocation Amt
000
216,5110000
930443,649
26,019114,279223,777
14,53997,04651,14516,085
2,549523
15,76552,361
5,95152,67534,301
1,368,102
8,840,42615.48%
126
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
SHERIFF LAW ENFORCEMENT
Allocation Amt
00
8,04300000
197,31427,70854,135
258,814394,762
23,821163,037
79,12727,02243,26524,70622,617
108,9445,035
109,59871,367
1,619,314
18,432,8108.78%
127
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
SHERIFF CIVIL SUPPORT
Allocation Amt
00
48,256000
27,95400
243,37223,58195,278
145,32512,70672,64658,80012,040
5230
32,67647,455
3,40847,74031,087
902,846
8,012,09811.27%
128
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
SHERIFF EXEC/ADMIN
Allocation Amt
00
24,128000000
83,1246,9074,2666,5075,257
22,73632,811
3,768392
04,218
13,9011,831
13,9849,106
232,937
2,346,9239.93%
129
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
JAIL
Allocation Amt
00
253,4000000
1,10538,088
1,270,27364,37631,74448,41927,618
197,41982,02232,721
3,52913,08343,209
129,5547,120
130,33284,868
2,458,880
21,917,64311.22%
130
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
PROS ATTNY-DIR
Allocation Amt
10,13112,135
0000000
364,58320,982
118,512180,763
11,18976,80536,90812,73021,89455,88126,78742,226
4,83242,47927,661
1,066,498
7,129,21114.96%
131
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
PA-CHILD SUPPORT
Allocation Amt
0000000000
5,82600
3,11222,182
9,3163,676
13116,236
4,20811,724
1,37311,795
7,680
97,260
1,979,4524.91%
132
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
MEDICAL EXAMINER
Allocation Amt
00000000
19,91795,615
3,2144,2336,4561,5439,7056,1181,608
1312,8838,7286,467
6616,5064,237
178,021
1,121,48515.87%
133
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
COMMISSIONERS
Allocation Amt
0000
58,0150000
102,1413,434
14,81422,595
1,67711,091
6,0181,838
196487
8,1556,9111,9336,9524,527
250,784
1,166,75021.49%
134
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
COUNTYWIDE SERVICES
Allocation Amt
00000000
3,2570
1,16800
4950
5,5650
650
2,1482,3503,5602,3641,539
22,511
396,7575.67%
135
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
LAND CONSERVATION
Allocation Amt
000000000000000000000000
0
00.00%
136
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CONTINGENCY
Allocation Amt
0000000000
3,739000000000
7,5250
7,5704,929
23,763
1,270,4441.87%
137
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
LOSS CONTROL
Allocation Amt
0000
3,3530000
5,904910
4,2336,4565,3725,545
54,018919
3,987739
37,7011,831
1021,8421,200
134,112
309,19043.38%
138
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
ESA (Endangered Species)
Allocation Amt
000000000000000000000000
0
00.00%
139
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CVTV
Allocation Amt
0000000000000
290
3300
2610
2530000
873
00.00%
140
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
COOP EXTENSION SERVICES
Allocation Amt
00000000000
20,45731,203
1711,664
0276
0000
1,72900
55,501
00.00%
141
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
INDIGENT DEFENSE
Allocation Amt
0000000000
15,02700
11,2690
126,8010
2610
79,59130,240
030,42219,810
313,421
5,105,6356.14%
142
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
LEWIS & CLARK RAILROAD
Allocation Amt
0000000000
40800
3410
3,8370
65126
1,827822
0827538
8,791
142,2096.18%
143
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CORRECTIONS
Allocation Amt
00
15,446000000
142,21917,36926,806
102,72311,17980,68732,30213,373
32720,57914,10334,955
6,10335,16522,899
576,236
5,901,6829.76%
144
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
DEPARTMENT OF ENVIRONMENTAL SERVICES
Allocation Amt
0000
64,1790000
112,9929,580
43,73766,710
6,51625,50943,763
4,2281,569
41427,04819,280
019,39612,630
457,552
3,255,15914.06%
145
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
PARKS
Allocation Amt
00000000
7,383719,125
3,99411,28717,216
4,02221,07320,839
000
5,1128,039
518,0875,266
831,494
2,711,17830.67%
146
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
AUDITOR'S O&M
Allocation Amt
0000000000
1,22300
2110
2,3750
3010
4,6451,531
02,4771,613
14,376
415,6453.46%
147
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CLARK COUNTY FAIR
Allocation Amt
00000000
51,7190
11,71500
5,5070
61,9590
45,7741,730
17,9200
2,13600
198,459
5,002,9863.97%
148
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
EMS FUND
Allocation Amt
0000000000000
910
1,0240
27000000
1,142
00.00%
149
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
RADIO COMMUNICATIONS
Allocation Amt
000000000000000000000000
0
00.00%
150
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
GIS
Allocation Amt
0000
33,032000
23,02758,155
6,32035,27153,799
3,13619,96412,152
3,3096,043
5053,4507,9111,322
12,7968,332
288,524
2,147,46113.44%
151
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
TRI-MOUNTAIN GOLF
Allocation Amt
000000000
104,3243,871
00
1380
1,5560
31,5000
3,1564,846
07,8385,104
162,334
1,315,42412.34%
152
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
SPECIAL LAW ENFORCEMENT
Allocation Amt
00000000000000000
328000000
328
00.00%
153
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
MENTAL HEALTH SALES TAX (1033)
Allocation Amt
0000000000
2,76500
1,85214,418
4,1362,390
3280
1,2633,461
05,5983,645
39,855
939,4204.24%
154
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
COMMUNITY DEV ADMIN
Allocation Amt
0000000000
2,95723,98537,785
2,09013,975
7,3302,316
554,199
16,795452
1,4245,9863,898
123,247
1,004,61012.27%
155
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
DEVELOPMENT REVIEW
Allocation Amt
000000000000000000000000
0
00.00%
156
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
ENGINEERING
Allocation Amt
0000000000
3,80815,51923,671
1,2337,7644,8731,287
1370
1,691582
07,7105,020
73,296
1,293,9195.66%
157
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
INSPECTION
Allocation Amt
000000000000000000000000
0
00.00%
158
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
DEVELOPMENT SERVICES
Allocation Amt
0000000000
2,1018,465
12,912919
4,4365,201
73500
2,458321305
4,2542,770
44,878
713,9286.29%
159
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
LONG RANGE PLANNING
Allocation Amt
0000
17,8410000
31,4103,957
22,57434,431
2,33811,64512,818
1,93000
4,393605
1,0688,0115,217
158,238
1,344,54811.77%
160
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CUSTOMER SERVICE
Allocation Amt
0000000000
4,14535,27153,799
2,17415,527
6,4702,574
00
16,173634
1,4758,3915,464
152,096
1,408,19910.80%
161
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
ANIMAL CONTROL
Allocation Amt
0000
10,0600000
17,7123,4528,465
12,9121,8726,655
13,3501,1036,9732,054
13,927528610
6,9894,551
111,213
1,172,9819.48%
162
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
BUILDING
Allocation Amt
0000000000
8,06536,68255,951
5,25232,16421,827
5,33182
018,581
1,2332,492
16,32810,632
214,619
2,740,2257.83%
163
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CODE ENFORCEMENT
Allocation Amt
0000
3,3530000
5,9041,6657,054
10,760677
5,5451,188
919246
3,1001,691
255407
3,3702,195
48,328
565,6328.54%
164
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
FIRE MARSHAL
Allocation Amt
0000
3,3530000
5,9043,4489,876
15,0644,2757,764
39,1081,287
2718
6,454527814
6,9804,545
109,444
1,171,4239.34%
165
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
PW - TRANSPORTATION
Allocation Amt
00000000
117,7800
49,820119,923182,915
19,73290,946
116,64615,074
6,3572,811
98,3267,6174,069
100,8620
932,878
16,927,4465.51%
166
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
PW - ADMIN
Allocation Amt
0000000000
5,6457,760
11,8363,145
19,40912,902
3,2175,332
11,24517,238
8633,102
11,4280
113,123
1,917,9855.90%
167
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
PW - ROAD OPERATIONS
Allocation Amt
00000000
5,1910
49,41464,89998,98919,18692,609
108,58115,349
2050
30,0657,5552,390
100,0410
594,478
16,909,9243.52%
168
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CAMP BONNEVILLE
Allocation Amt
0000000000000
1640
1,8430
1090
4,0400000
6,156
00.00%
169
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
SPECIAL INVESTIGATION
Allocation Amt
0000000000000
2580
2,9080
164000000
3,330
00.00%
170
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
NARCOTICS TASK FORCE
Allocation Amt
0000000000
9759,171
13,9881,234
013,882
0984
03,1561,2201,3731,9731,285
49,241
331,12614.87%
171
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CHILD JUSTICE CENTER
Allocation Amt
000000000
25,9512,202
11,99218,292
1,6235,545
11,835919820
012,605
2,7562,1874,4582,903
104,088
748,14813.91%
172
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
VETERANS ASSISTANCE
Allocation Amt
0000000000
1,37300
2000
2,252000
7581,719
02,7801,810
10,891
466,5172.33%
173
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
VICTIM WITNESS
Allocation Amt
0000000000
1,1522,1163,228
8295,5452,908
9190
1,586564
1,442305
2,3321,519
24,445
391,3926.25%
174
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
METROPOLITAN PARKS DISTRICT
Allocation Amt
00000000
7,4040
9,2688,465
12,9124,214
14,41830,713
2,39000
5,72311,601
45818,76412,219
138,550
3,149,1864.40%
175
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
DEPARTMENT of COMMUNITY SERVICES
Allocation Amt
0000000000
18,43280,419
122,66122,15879,855
156,80113,235
7,90211,89348,075
2,8184,628
37,31624,299
630,495
6,269,78910.06%
176
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
SOLID WASTE
Allocation Amt
00000000
2,0610
7,30323,98536,583
4,19614,41830,508
2,3901,422
018,616
1,1171,119
14,7859,628
168,131
2,481,4196.78%
177
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CLEAN WATER FUND
Allocation Amt
0000000000
12,84635,27153,799
3,48619,96416,094
3,30927
07,4901,9642,797
26,00716,935
199,990
4,364,7824.58%
178
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
WASTEWATER OPERATIONS
Allocation Amt
0000000000
11,46015,51923,671
4,45516,08231,491
2,66500
11,6071,7522,085
23,20215,109
159,100
3,893,9474.09%
179
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
ELECTIONS
Allocation Amt
00000
3,4810000
5,36743,73766,710
2,5158,873
18,0181,471
71110,758
7,860821
1,27110,866
7,076
189,536
1,823,65210.39%
180
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
ER&R
Allocation Amt
0000000000
17,40316,93025,82310,50024,95589,232
4,1361,531
82924,585
2,6611,780
35,23322,943
278,542
5,913,0884.71%
181
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
TER&R
Allocation Amt
0000000000
5,13900
2,82116,08213,104
2,665191
09,610
7860
10,4046,775
67,578
1,746,1371.67%
182
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CENTRAL STORES
Allocation Amt
0000000000000
57555
092
0000000
704
00.00%
183
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
FACILITIES MANAGEMENT - DIR
Allocation Amt
0000000000
24,99912,69819,368
4,91147,691
07,904
000
31,2920
50,61232,957
232,432
8,494,1312.74%
184
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
MOSQUITO CONTROL DISTRICT
Allocation Amt
0000000000
8632,8224,304
7342,2185,692
36855
000000
17,055
293,1135.82%
185
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
REGIONAL TRANSPORTATION COUNCIL
Allocation Amt
0000000000000
1,78010,536
7,8221,7461,695
000
76300
24,343
1,460,5901.67%
186
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
SOUTHWEST WASHINGTON CLEAN AIR AGENCY
Allocation Amt
0000000000000
1,9030
21,41712,50010,281
000000
46,102
00.00%
187
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
HEALTH DEPARTMENT
Allocation Amt
0000000000
29,105152,372232,410
20,71197,046
120,60016,08552,41816,95741,739
09,155
58,92438,370
885,893
9,896,3598.95%
188
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
EMERGENCY MANAGEMENT
Allocation Amt
0000
3,0180000
5,31400000000000000
8,332
00.00%
189
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
LAW LIBRARY
Allocation Amt
3,97600000000
41,643551
00
6920
7,7810
5,63300
690102
1,116727
62,910
187,30833.59%
190
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
CRESA
Allocation Amt
0000000000000
8,89320,79675,96413,787
1,6411,406
19,8234,910
20321,648
0
169,068
10,910,1651.55%
191
2016 Clark County Indirect Cost Allocation2014 Costs
Detail by Central Service Department
Allocation Sheets
Department
CourthouseFranklin CenterCorrections CenterJuvenile CenterPublic Service Center1408 FranklinPepsi BuildingBond InterestEquipment DepreciationFacilities ManagementOffice of BudgetInfo Services - Ops/Sys/Prog/CommInfo Services - NetworkInfo Services - FMSHuman ResourcesFinancial Services & Int. AuditPayrollTreasurer-IndRecordsPurchasingPrinting/MailTelephonePros Attny-IndPIO
Total Allocation Amount
Total Direct CostIndirect Cost Rate
Agencies
Allocation Amt
0000000000000
7,6450
86,01710,662
568,7540
26,1150
14,59700
713,790
00.00%
192