vcportal.ventura.org of ventura county executive office fy 2014-15 budget development manual...

BUDGET DEVELOPMENT MANUAL COUNTY OF VENTURA

COUNTY EXECUTIVE OFFICE 2014-15

County of Ventura County Executive Office

FY 2014-15 Budget Development Manual

� Available online at the CEO website under “Publications”.

SECTION I .................................................................. COUNTY BUDGET GUIDELINES

SECTION II ……………………….. ........................... THE COUNTY BUDGET PROCESS

SECTION III ………………….. .......................... CALENDARS AND SUBMITTAL DATES

SECTION IV …………………………………. ......................... BUDGET DEVELOPMENT

SECTION V .................................................. BUDGET SYSTEM INPUT AND REPORTS

SECTION VI ……….………… .......................... SALARIES AND EMPLOYEE BENEFITS

SECTION VII ............................................... RATES AND CHARGES/BUDGETING FOR ISF EQUIPMENT

SECTION VIII …………..…. .......................... ORGANIZATION AND ACCOUNT CODES

Table of Contents

SECTION 1. COUNTY BUDGET GUIDELINES...................................................................... 7

A. Ventura County Mission, Values and Guiding Principles........................................................................ 7

B. Ventura County Budget Principles, Policies and Guidelines................................................................... 7

C. County Budget Process as Legal Compliance....................................................................................... 11

SECTION II. THE COUNTY BUDGET.................................................................................... 13

A. Purpose of the County Budget................................................................................................................ 13

B. A Successful Budget............................................................................................................................... 13

C. Purpose of the Budget Development Manual......................................................................................... 13

D. Budget Information Letters (BILs)........................................................................................................... 14

E. Budget Increment Descriptions............................................................................................................... 14

F. Budget Process Responsibilities............................................................................................................. 16

SECTION III. CALENDARS AND SUBMITTAL DATES.......................................................... 18

A. FY 2014-15 Budget Process Calendar................................................................................................... 18

B. FY 2014-15 Budget Development Schedule for Departments................................................................ 19

C. Accounting Period/Pay Period Calendar................................................................................................ 20

SECTION IV. BUDGET DEVELOPMENT............................................................................... 21

A. OVERVIEW............................................................................................................................................ 21

B. BASE BUDGET...................................................................................................................................... 21

C. NARRATIVES......................................................................................................................................... 27

D. ACCOMPLISHMENTS AND OBECTIVES............................................................................................. 28

E. FUTURE IMPACTS................................................................................................................................ 30

F. PERFORMANCE MEASURES............................................................................................................... 30

G. GRANTS, SUBVENTIONS AND SUBSIDIES........................................................................................ 30

H. RESTORATION REQUESTS - GENERAL FUND ONLY....................................................................... 30

I. SUPPLEMENTAL REQUESTS................................................................................................................ 31

SECTION V. BUDGET SYSTEM INPUT AND REPORTS..................................................... 33

Section VI. SALARIES AND EMPLOYEE BENEFITS............................................................. 35

A. Object 1101 … Regular Salaries............................................................................................................ 36

B. Object 1102 … Extra Help and Intermittent............................................................................................ 38

C. Object 1105 … Overtime........................................................................................................................ 39

D. Object 1106 … Supplemental Pay.......................................................................................................... 40

E. Object 1107 - Termination Pay and Vacation Buyback.......................................................................... 47

F. Object 1108 - Call-Back Staffing............................................................................................................ 48

G. Object 1121 … Retirement Contribution................................................................................................. 49

H. Object 1122 … OASDI/FICA; Object 1123 … Medicare......................................................................... 50

I. Object Account 1124 … Retirement Contribution for Extra Help,Intermittent.......................................... 51

J. Object 1125 … In Lieu Contributions (VCDSA and VCPFA only)........................................................... 52

K. Object Account 1128 - Management Retiree Health Benefit.................................................................. 53

L. Object 1129 …Retirement Contribution-Elected Department Head Benefit............................................ 54

M. Object 1141 - Group Insurance.............................................................................................................. 55

N. Object 1142 - Management Life Insurance............................................................................................. 56

O. Object 1143 - Unemployment Insurance................................................................................................ 57

P. Object 1144 - Long Term Disability......................................................................................................... 58

Q. Object 1165 … Workers Compensation................................................................................................. 59

R. Object 1171 … 401(k) Plan.................................................................................................................... 60

S. Benefits Included in the 2000 Objects.................................................................................................... 61

T. Current Biweekly Pay Ranges................................................................................................................ 61

SECTION VII. RATES AND CHARGES / BUDGETING FOR ISF EQUIPMENT.................... 63

A. Introduction............................................................................................................................................. 63

B. Budgeting for ISF Equipment.................................................................................................................. 63

C. County Executive Office......................................................................................................................... 64

D. Treasurer-Tax Collector: Interest Earnings Rate.................................................................................... 65

E. General Services Agency....................................................................................................................... 66

F. Information Technology Services Department........................................................................................ 86

G. Estimated FY 2014-15 Charges for Certain ISF Accounts..................................................................... 92

General Services Agency ISF..................................................................................................... 93

Information Technology Svcs Dept ISF....................................................................................... 115

CEO Liability Insurance............................................................................................................... 131

VCMC Employee Health Svcs.................................................................................................... 139

PWA Lease Payment Schedule.................................................................................................. 143

Department of Airports Rental Charges...................................................................................... 149

Debt Service and Other Lease Payments................................................................................... 150

Alcohol and Drug Testing Rates................................................................................................. 153

Cost Plan Revenue - General Fund............................................................................................ 154

Cost Allocation Plan Charges - Non-General Funds................................................................... 155

Depreciation Expense................................................................................................................. 159

SECTION VIII. ORGANIZATION AND ACCOUNT CODES.................................................... 163

SECTION I. COUNTY BUDGET GUIDELINES

A. Ventura County Mission, Values and Guiding Principles On September 13, 2011, the Board of Supervisors updated the County’s Mission Statement and Values and identified guiding principles for planning and consistent decision making. These guideposts are to be used to develop strategic, business and operating plans and identify programs and services to attain desired outcomes, set objectives and measure outcomes. The statements are reproduced here to reaffirm the importance of these principles in guiding the planning and defining the purpose of the County’s budget development process.

1. Mission: To provide superior public service and support so that all residents have the opportunity to improve their quality of life while enjoying the benefits of a safe, healthy and vibrant community.

2. Values: Build and foster public trust through:

� Ethical behavior � Transparency and accountability � Equitable treatment and respect of all constituents � Excellence in service delivery

3. Guiding Principles: We focus on serving our residents and business communities by:

� Adopting carefully considered policies � Staying competitive through the implementation of proven practices and the effective

use of technology � Delivering services in a business and constituent friendly, customer-service driven,

cost effective manner � Utilizing strategic thinking and action � Promoting an action-oriented, empowered, and accountable workforce � Planning for and developing programs to meet future needs � Operating in a fiscally responsible manner

B. Ventura County Budget Principles, Policies and Guidelines

In keeping with the strategic goals of good government and financial stability identified in the County’s 2011-16 Strategic Plan, the following principles, policies and guidelines reaffirm and continue the County’s sound financial management practices. The budget is a resource-allocation policy document. As such, particular attention should be focused on policy issues, such as tax policy, funding priorities and “macro” problems as described in the budget document.


7 FY 2014-15

Opportunities should be provided for public input at the beginning of the budgeting process, as well as during the governing body’s public review and budget adoption. In an effort to encourage public involvement, these principles, policies and guidelines were developed to provide sufficient information to help frame the policy development and review process.

1. Structurally Balanced Budget for All Funds The County will not budget appropriations and other financing uses in excess of estimated revenues and other financing sources expected to be received in the same year that would reduce fund balances below acceptable levels. This “pay as you go” approach mandates that any increase in expenditures, decreases in revenues or combination of the two that would result in a budget imbalance would require cost cutting and/or revenue enhancement, rather than using fund balances to support ongoing operations. Balancing the bottom line with effective service and program efficiencies will ensure that the County provides public services in a financially responsible manner.

a. At the start of the County’s annual budget process the County Executive Office will establish the necessary budget guidelines needed to produce balanced budgets.

b. Any year-end operating surpluses should revert to fund balance for use: first, maintaining policy-set fund balance levels; second, funding one-time expenditures, including capital improvement projects.

c. Departments may not receive credit for budget reductions by shifting programs or net cost to other departments.

d. Budget reductions should first be considered and determined on the basis of program priorities and their relative merit to other programs within an agency/department and fund. In support of this principle, the County Executive Office will focus its attention on departmental program impacts. Offsetting revenue estimates must be considered on a case-by-case basis.

e. Increased net cost for future inflationary costs, including negotiated employee salary and benefit increases, must be funded through projected ongoing revenues or offset by net cost reductions in departments’ budgets.

f. State or federal funding reductions for specific programs/services must be offset by corresponding cuts in same County budgets and programs or offset by net cost decreases in alternate programs. Reduction of discretionary funding by the State or federal government must be offset by specific net cost departmental budget cuts.

g. The use of performance measures and benchmarking is an important tool for evaluating whether programs are being managed efficiently and effectively. Preparation of performance measures/benchmarks for all programs by departments for the annual Preliminary Budget is required.

h. Departments must annually review all significant mandates and discuss their impact(s) on departmental programs presented in the Preliminary Budget. Wherever possible, departments should reduce or eliminate any County subsidy for unfunded State and federal mandates.

i. If General Fund grants and subventions for specific non-mandated programs do not recover full costs, department budgets must so specify. Differences should be covered from their existing budgets.


8 FY 2014-15

j. Sunset clauses will be established on any new County regulations to assure periodic review of their necessity and relevance.

k. Appropriation of unanticipated revenue for governmental funds requires prior Board of Supervisors approval.

l. All unrestricted surplus trust/agency funds will be transferred to the General Fund as available financing. When possible, departments shall maximize the use of restricted funds while adhering to all laws, rules and regulations governing the use of these funds.

m. The resources of the Debt Service Funds are legally designated for, and restricted to, payment of long-term debt. The County’s current reserving policy shall be maintained (see Debt Policy).

2. Inflation and Growth If normal revenue inflation and/or growth do not keep up with expenditure/expense inflation, the departments will be required to decrease expenditures/expenses and/or seek new revenue sources.

3. Contingencies and Fund Balances a. Restricted - General Reserve

The recommended minimum General Reserve for the General Fund will be 1% of total appropriations. This reserve may only be used for legally declared emergencies as defined in Government Code §29127.

b. Contingencies and Fund Balances

i. The recommended minimum adopted level of General Fund Contingency will be $2 million.

ii. General Fund amounts assigned for litigation and audit disallowances will be recommended to the County Executive Officer by County Counsel and the Auditor-Controller, respectively.

iii. The recommended minimum level for the General Fund Unassigned Fund Balance - Subsequent Years Financing is 10% of total appropriations. These designated funds should be replenished through the budget process. The long term goal for this account is 15% of total appropriations.

iv. If unforeseen circumstances occur which cause fund balances to drop below their targeted levels, then the County Executive Office will present the Board with various options for curing any such deficiencies, including appropriation reductions and/or new revenue sources in the current or future years.

c. Debt Service Reserve Funds

Reserve levels are established as prescribed by the bond covenants adopted at the time of issuance of debt.

4. Enterprise Funds a. Enterprise Funds are established to provide services primarily outside the County

government and are operated on full cost-recovery basis through charges for services.


9 FY 2014-15

b. All rates and fees used for Enterprise Fund billing purposes will be reviewed by the Auditor-Controller’s Office and approved by the Board as part of the budget process. If agencies/departments have to recalculate their rates and fees to reflect any significant Board-adopted budget actions, they shall be resubmitted for approval.

5. Internal Service Funds a. Internal Service Funds are established to provide services primarily within County

Government and are operated on a full cost recovery basis through charges for services.

b. All rates and fees used for Internal Service Funds will be reviewed by the Auditor-Controller’s Office and approved by the Board as part of the budget process. If agencies/departments have to recalculate their rates and fees to reflect any significant Board-adopted budget actions, they shall be resubmitted for approval.

c. The County will maintain appropriate reserves in the General Liability, Workers Compensation, and Medical Insurance Funds (and other funds as appropriate) to meet statutory requirements and actuarial projected needs.

6. Long-Range Planning For decision-making purposes, the County will maintain a long-range fiscal perspective through the use of an annual operating budget and a three-year to five-year budget forecast with revenue and expenditure projections to be presented to the Board by the County Executive Office.

7. Capital Improvements and Acquisitions The County Executive Office shall prepare an updated Five-Year Capital Improvement Plan each budget cycle. Projects will be reviewed in keeping with the goals of funding priority projects and protecting county assets.

8. Debt Policy Debt is utilized by the County of Ventura to provide general or specific benefits to its citizens. Debt proposals must be closely coordinated with the County’s capital and operating budget process and must take into account the impact of the proposed debt issue on the County’s credit rating and total debt burden. Repayment of the borrowed funds is of paramount concern to the County and, therefore, the proper structuring and continued management of County debt is critical. For these reasons and to assure that debt is utilized only when it is in the best overall interest of the County, a formalized debt utilization review and coordination function is established and outlined in the County’s Debt Utilization Policy.

9. Generally Accepted Accounting Principles The County will always conduct the County’s financial affairs and maintain records in accordance with Generally Accepted Accounting Principles as established by the Government Accounting Standards Board, Financial Accounting Standards Board, State Controller’s Accounting and Auditing Manual, and federal and State requirements.


10 FY 2014-15

10. Budget Monitoring and Adjustments a. Departments are responsible for monitoring budgets on a monthly basis to ensure

year-end compliance with each budget unit’s appropriations and adjusted net cost amount.

b. Departments must immediately notify CEO of projected adjusted budget net cost overruns and develop corrective action plans to achieve a year-end balanced budget.

c. The CEO will initiate quarterly budget monitoring processes, including projection submissions by departments, and will prepare summary reports for the Board of Supervisors as appropriate.

d. The CEO will identify and recommend resolution to projected net cost overruns in departments’ adjusted budgets. Necessary budget adjustments will be recommended to the Board by the CEO as soon as possible.

e. Any new net cost programs or expanded services must be offset by new revenue or net cost reductions in existing programs.

11. Annual Rate and Fee Adoption Each fiscal year, consolidated departmental public rate and fee recommendations on a full cost recovery basis will be presented to the Board of Supervisors for adoption as soon as possible prior to the Budget Hearings.

C. County Budget Process as Legal Compliance

The County budget process is also the method used to respond to a set of required legal actions and compliance with the State of California Government Code §29000 through §30200, also referred to as the County Budget Act. These sections govern the filing of budget requests and preparation of the recommended and adopted budgets. The recommended budget is commonly referred to as the "Preliminary Budget" in Ventura County. Specific responsibilities are charged to the Board of Supervisors, the County Executive Officer, the Auditor-Controller, and officials in charge of budget units.

A summary of the sections relevant to the filing of estimates is:

1. §29040. Charges officials responsible for budget units with submitting itemized estimates of financing sources, financing uses and any other matter required by the Board to the County Executive Officer or Auditor as the Board directs.

2. §29042. Charges the County Executive Officer or Auditor, as designated by the Board, with responsibility for prescribing the form of worksheets to be used in filing budget requests.

3. §29043. Charges the Auditor with responsibility for estimating bonded debt service requirements.

4. §29044. Charges the Auditor with responsibility for recommending and supporting with data any necessary revisions to estimates of financing sources and filing such recommendations and data with the County Executive Officer.


11 FY 2014-15

5. §29045. Provides for redesignating responsibility for filing budget requests in event of failure of responsible official to do so.

6. §29061. Charges the County Executive Officer or Auditor, as designated by the Board, to review the budget requests and prepare a recommended budget.

7. §29083. Charges the County Executive Officer or Auditor to revise the recommended budget to reflect actions of the Board in developing the adopted budget.

The entire budget process is governed by code. Those sections that are applicable to department responsibilities in attending hearings and providing additional documentation at later points in the process will be covered by Budget Information Letters (BILs) or other memo(s) at later dates as necessary.


12 FY 2014-15

SECTION II. THE COUNTY BUDGET

A. Purpose of the County Budget County agencies/departments are assigned a major planning responsibility in providing needed and desired public services. The budget is a financial plan to carry out this responsibility. It is both a policy-making and a legal instrument. Consequently, administrators must identify their program objectives and corresponding financing estimates through the budget. In order to do this effectively, a thorough understanding of the County budget process is essential.

The County budget is the translation into dollar amounts of the personnel, supplies, equipment and facilities needed to accomplish the functions of government during a fiscal year. The budget is a road map the County uses to meet public demands and program needs based on the financial constraints placed upon it. It must, therefore, be developed within the limits of the financial resources available to the County.

Thus, the department budget should be an accurate financial plan for measuring and achieving certain goals for which the department is responsible. The process of preparing the annual budget provides an excellent opportunity for departments to review and evaluate individual programs, functions and performance measures. In addition, departmental budgets should provide the County Board of Supervisors with program information, evaluation data and projections needed to make funding decisions within available resources.

B. A Successful Budget A successful budget contains the following elements:

� It reflects the policies of the organization’s top decision-makers. � It is timely. � It is accurate. � It has sufficient back-up detail. � It is user-friendly for both decision-makers and interested others.

Throughout the County's budget process these elements should be kept in mind and followed to the extent possible by process participants. These elements provide everyone with a broad evaluation standard for determining a "successful" budget process.

C. Purpose of the Budget Development Manual The primary purpose of the Budget Development Manual is to establish procedures and guidelines to standardize the preparation and submittal of all the basic and supplemental information which represent a department's budget. The Manual is a guide to be used throughout the County's budget cycle. Such common use by all County departments will bring greater simplicity, consistency and efficiency to budget preparation.

The Manual also identifies a number of different key roles for specific County departments during the annual budget process. For example, the Information Technology Services Department and General Services Agency review applicable service requests from departments, as well as prepare centralized service Internal Service Fund rates. The County Executive Office is designated to review department budget estimates and develop recommendations for Board of Supervisors consideration. The Auditor-Controller's Office is


13 FY 2014-15

responsible for preparation of the Adopted Budget document. These various roles are defined through a combination of legal State Government Code sections, other State guidelines and local administrative directives.

D. Budget Information Letters (BILs) Additional budget guidelines during the FY 2014-15 budget process may be distributed by the County Executive Office (CEO) to departments through numbered "Budget Information Letters" (BILs) which should be considered addenda to the Budget Development Manual.

E. Budget Increment Descriptions The budget process for Ventura County involves the development of three separate increments: base, restoration, and supplemental. Each increment consists of a Department Request component as well as a Preliminary Budget component which reflects the County Executive Officer’s recommendation to the Board of Supervisors. These three increments are defined as follows:

1. Base The Base reflects the projected full cost of the current year’s program levels, but could include reductions if/as necessitated by the level of available funding, particularly in the General Fund, where the Base is often referred to as the Target.

Excluding reductions, the Base incorporates: negotiated and estimated salaries and benefits, (incorporating vacancy funding levels and based upon current staffing levels); midyear Board-approved appropriations and revenue changes; inflation adjustments; and elimination of one-time, non-recurring expenditures and revenues.

a. General Fund (Targets) The CEO will be preparing a General Fund FY 2014-15 Forecast (current operating levels expressed in next fiscal year’s dollars) using information available as of Accounting Period 06 and incorporating FY 2013-14 midyear budget adjustments adopted by the Board.

Based upon the CEO’s assessment of the overall FY 2014-15 General Fund status, the CEO will issue to agencies/departments a Net Cost Target for each General Fund Agency. These Targets may reflect service level reductions if available funding cannot support forecasted requirements. Agencies/departments will have the opportunity to meet with the CEO to discuss the Targets.

General Fund departments must submit Base Requests at Net Cost levels equaling their Targets. The CEO will be recommending Preliminary Budgets at the assigned Target Net Cost levels unless a bona fide need to depart from the Target Net Cost can be clearly and convincingly demonstrated.

Individual narratives in the Preliminary Budget book must include information on the potential public program service level impacts from final adoption of Target Net Cost budgets.


14 FY 2014-15

b. Non General Fund The Non General Funds will be responsible for submitting Base requests from zero, as opposed to entering variances to a set of figures initially provided by the CEO. Department requests should reflect: negotiated and estimated salaries and benefits, utilizing the CEO provided Salaries and Benefit Forecast; midyear Board-approved appropriations and revenue changes; and inflation adjustments; and elimination of one-time, non-recurring expenditures and revenues. Requests are to be developed within the limitations of available financing.

2. Restoration Requests (usually General Fund) A Restoration would be used to request and/or recommend a partial or full reinstatement of a budget to its current year’s program levels if service level reductions are incorporated in the Target. In other words, a total Restoration represents the difference between the FY 2014-15 CEO Forecast Net Cost and the Target Net Cost.

3. Supplemental Requests Workload-related increases, funding for programs previously revenue offset, program enhancements, new programs and new fixed asset items are all examples of Supplemental items. Any request to restore a service level reduction from a prior fiscal year (or midyear adjustment) should be submitted as a supplemental request. All of these funding requests should be accompanied with specific justification information.

Supplemental requests recommended for funding by the CEO will be incorporated into the Preliminary budget of the individual budget unit.

Any questions as to the appropriate increment within which to categorize a budget request should be directed to your assigned CEO Analyst.


15 FY 2014-15

F. Budget Process Responsibilities

1. Department Responsibilities All departments will be responsible for data input and preparation of required budget information as specified in this Budget Development Manual and any subsequent BILs by the specified due dates. Departments will be notified by the CEO regarding any of the submitted materials that do not meet the specified guidelines as well as any changes, updates or additional information required.

BUDGET REQUEST COMPONENT CHECKLIST

Applies to Org Level Method of Submittal

� Base Request dollars and justification text Include explanations for any Special Dept Expense line items

All funds

Org Level Where

Budgeting Occurs

BRASSBudget Form

� Restoration Request dollars and justification text If multiple components, submit breakout in an Excel spreadsheet

GF only (optional)

� Supplemental Request dollars and justification If multiple components, submit breakout in an Excel spreadsheet

All funds (optional)

� Budget Unit Description narrative All funds Org Level 3 Web App � Program Description narrative

All funds Org Level

Where Budgeting

Occurs

Web Application

� Department’s Program Discussion narrative � Current Fiscal Year Accomplishments narrative � Next Fiscal Year Objectives narrative � Future Impacts narrative � Performance Measures/Benchmarks: developed in

conjunction with CEO Analyst All funds By Program Web App

� Grant Information Worksheet All funds Org Level 3 Excel � Organization Chart All funds - PDF

NOTE: Use of this checklist does not substitute for reading this Manual!The full Instructions in the body of the Manual supersede the abbreviated notations listed here

DUE DATES:Non-General Fund Budget Requests - Wednesday, March 26, 2014

General Fund Budget Requests – Friday, March 28, 2014


16 FY 2014-15

2. CEO Responsibilities a. For the General Fund, the CEO will develop a Net Cost Target for each General

Fund Agency/Department, based upon an assessment of the overall FY 2014-15 General Fund status. Section IV of this Manual details the Target development process.

b. The CEO will receive and review all departmental budget materials submitted to ensure compliance with specified guidelines. The CEO will notify departments regarding required changes, updates or additional information required.

c. For Non-General Fund, the CEO will provide a salary and benefit forecast similar to that prepared for the General Fund departments. Following Base and Supplemental guidelines above, each Non-General Fund budget is to be developed within the limitation of the fund’s available financing.

d. The CEO will coordinate departmental program revenue review with the Auditor-Controller. Funding and reduction recommendations for Board of Supervisors consideration are also developed by the CEO, if necessary.

e. The CEO will compile the preliminary budget and record revisions to reflect the actions of the Board at the public hearing.

3. Auditor-Controller Responsibilities Auditor-Controller may review revenue estimates and inform the CEO as to departmental program revenue issues needing resolution. As necessary, Auditor-Controller and CEO may meet with each other and departments to resolve revenue issues. The Auditor-Controller is responsible for filing a copy of the adopted budget in the format prescribed by the State with the offices of the clerk of the board and the State Controller.


17 FY 2014-15

SECTION III. CALENDARS AND SUBMITTAL DATES

A. FY 2014-15 Budget Process Calendar In order for the budget process to proceed as smoothly and efficiently as possible, your department’s cooperation is essential. Established budget submittal dates as well as future deadlines should be strictly followed. In addition, it is critical that department data input and related materials be thoroughly and accurately completed in a timely manner. This will minimize most changes and/or corrections.

FY 2014-15 Budget Process Calendar (subject to revision)

Date Item Week of February 24 Release of FY 2014-15 Budget Development Manual.Tuesday, March 11 Second Quarter AP06 Budget Status Report to the Board. Thursday, February 27 throughFriday, March 21

Department Head budget meetings with CEO to discuss Budget targets and issues.

Wednesday, March 26 Non General Fund Requested Budgets due from Departments. Includes required data and narrative input and related materials.

Friday, March 28 General Fund Requested Budgets due from Departments.Includes required data and narrative input and related materials.

Monday, June 2 FY 2014-15 Preliminary Budget Book distribution. Tuesday, June 3 CEO Preliminary Budget recommendations presentation to

Board of Supervisors. Monday, June 16 Budget Hearings begin*

*Note: State law requires completion of Budget Hearings within 14 days after they begin.


18 FY 2014-15

B. FY 2014-15 Budget Development Schedule for Departments Call your CEO Analyst when you have completed preparation of your budget request on any given org in BRASS.

Notification and Submittal of Related Materials upon Completion of Requested Budget by Org:

• Submit any required supplemental materials to CEO Analyst via e-mail. These include, as applicable: Base, Restoration and Supplemental request justification materials (if insufficient space in BRASS to complete), Supplemental Request Excel spreadsheets (if you have more than one Supplemental Request per Budget Org) and expanded Supplemental Request narratives.

• If you have any Service Provider Requests, submit as specified on the Service Provider Request form (see end of Section VII of this Manual), by last due date for any of your budget orgs.


19 FY 2014-15

Accounting Periods

Pay Period

Accounting Periods

Pay Period

FY 2014/15 Ends FY 2014/15 EndsS M T W T F S S M T W T F S

AP- 13 1 2 3 4 5 1 2 3(Tentatively 6 7 8 9 10 11 12 AP-07 4 5 6 7 8 9 10Jul 1- 11) 13 14 15 16 17 18 19 (Jan 1-31) 11 12 13 14 15 16 17

AP-01 20 21 22 23 24 25 26 18 19 20 21 22 23 24(Jul 1-31) 27 28 29 30 31 25 26 27 28 29 30 31

S M T W T F S S M T W T F S 1 2

AP-02 3 4 5 6 7 8 9 AP-08 1 2 3 4 5 6 7(Aug 1-31) 10 11 12 13 14 15 16 (Feb 1-28) 8 9 10 11 12 13 14

17 18 19 20 21 22 23 15 16 17 18 19 20 21

24 25 26 27 28 29 30 22 23 24 25 26 27 2831

S M T W T F S S M T W T F S1 2 3 4 5 6 1 2 3 4 5 6 7

AP-03 7 8 9 10 11 12 13 AP-09 8 9 10 11 12 13 14(Sep 1-30) 14 15 16 17 18 19 20 (Mar 1-31) 15 16 17 18 19 20 21

21 22 23 24 25 26 27 22 23 24 25 26 27 2828 29 30 29 30 31

S M T W T F S S M T W T F S1 2 3 4 1 2 3 4

AP 04 5 6 7 8 9 10 11 AP 10 5 6 7 8 9 10 11

OCTOBER 2014 APRIL 2015

AUGUST 2014 FEBRUARY 2015

SEPTEMBER 2014 MARCH 2015

2014 2015

JULY 2014 JANUARY 2015

Jeffery S. BurghAssistant Auditor-Controller

14-17

14-19

15-02

15-03

15-04

15-06

14-16

15-05

14-20 15-07

15-01

14-15

14-14

14-18

AP-04 5 6 7 8 9 10 11 AP-10 5 6 7 8 9 10 11(Oct 1-31) 12 13 14 15 16 17 18 (Apr 1-30) 12 13 14 15 16 17 18

19 20 21 22 23 24 25 19 20 21 22 23 24 2526 27 28 29 30 31 26 27 28 29 30

S M T W T F S S M T W T F S1 1 2

2 3 4 5 6 7 8 3 4 5 6 7 8 9AP-05 9 10 11 12 13 14 15 AP-11 10 11 12 13 14 15 16

(Nov 1-30) 16 17 18 19 20 21 22 (May 1-31) 17 18 19 20 21 22 2323 24 25 26 27 28 29 24 25 26 27 28 29 3030 31

S M T W T F S S M T W T F SAP-06 1 2 3 4 5 6 AP-12 1 2 3 4 5 6

(Dec 1-31) 7 8 9 10 11 12 13 (Jun 1-30) 7 8 9 10 11 12 1314 15 16 17 18 19 20 14 15 16 17 18 19 2021 22 23 24 25 26 27 21 22 23 24 25 26 2728 29 30 31 28 29 30

Pay Day = FY 2015/16S M T W T F S

AP- 13 1 2 3 4

PP 14-14 9 of 14 days will be applied to FY 2013/14 (Tentatively 5 6 7 8 9 10 11

PP 14-14 5 of 14 days will be applied to FY 2014/15 Jul 1- 10) 12 13 14 15 16 17 18PP 15-14 10 of 14 days will be applied to FY 2014/15 AP-01 19 20 21 22 23 24 25PP 15-14 4 of 14 days will be applied to FY 2015/16 (Jul 1-31) 26 27 28 29 30 31

Accounting Distributions for specific Pay Periods are listed below:

NOVEMBER 2014 MAY 2015

DECEMBER 2014 JUNE 2015

JULY 2015

14-21

14-23

15-08

15-10

15-15

14-26

14-24 15-11

15-13

15-14

14-22

14-25

15-09

15-12


20 FY 2014-15

SECTION IV. BUDGET DEVELOPMENT

A. OVERVIEW Agencies/departments will have the opportunity to review the targets before they are finalized and are encouraged to discuss them with their assigned CEO Analyst.

Program Budgeting and Performance Measures:Program budgeting and performance measures are concepts the CEO’s Office has been working towards implementing over the past several years. The CEO will continue to work with departments to develop and refine performance measures for all budgeted programs. Departments should review performance measures identified during the last budget cycle to determine whether these are still the best metrics for their programs. If performance measures need to be revised, please discuss with your assigned CEO Analyst.

B. BASE BUDGET

1. General Fund The CEO’s FY 2014-15 Forecast for each General Fund Agency is a starting point for developing Net Cost Targets. The Forecast is an estimate of current service levels in next year’s dollars, while incorporating adjustments annualizing partial year activities as well as adjustments for one-time or non-recurring financial activity. If sufficient financing is identified, the forecast may become the Agency’s Net Cost Base Budget. If General Fund forecasted financing is not sufficient to cover forecasted appropriations it will be necessary to make adjustments to the General Fund Agencies’ Net Cost Targets, thus creating each Agency’s Net Cost Base Budget.

a. Salaries and Benefits (1000 Accounts)

i. SBFS Accounts BRASS’ Salaries and Benefits Forecasting System (SBFS) forecasts expenditures relating to position allocations. SBFS accounts are:

1101 Regular Salaries 1106 Supplemental Payments 1121 Retirement Contribution 1122 OASDI Contribution 1123 FICA-Medicare 1124 Safe Harbor 1125 In-Lieu Contribution 1141 Group Insurance 1142 Life Insurance/Department Heads & Management 1143 State Unemployment Insurance 1144 Management Disability Insurance 1165 Workers Compensation Insurance 1171 401K Plan


21 FY 2014-15

Staffing levels reflected in SBFS are those in place as of the end of Pay Period 14-02 (January 18, 2014). SBFS salaries and benefit projections include known negotiated changes approved by the Board. Estimates for budget purposes are included in the SBFS projections for unions/management which are either currently in negotiations with the County, or whose terms may expire prior to June 30 or during next fiscal year.

All salaries and associated benefits for filled positions will be projected at estimated full cost for the new year.

All vacant positions are calculated at the bottom step utilizing a Vacancy Funding Level. The vacancy funding level will be determined by the CEO.

ii. Regular Position Staffing Changes For FY 2014-15 all Base Budget staffing changes must be made centrally to the SBFS system by the CEO. Staffing allocation changes through Pay Period 14-02 (January 18, 2014), have been included in the projection.

Position additions and changes that are approved through administrative or Board action from Pay Period 14-03 through the end of the Budget process will be entered into SBFS by CEO staff during the budget process. Any dollar transfer between orgs or other dollar adjustments associated with such staffing changes needs to be coordinated with the department’s CEO Analyst.

Any staffing adjustments to be made in the new budget year (e.g., transfers between budget units) must be coordinated through your CEO Analyst. If necessary, department org projections can be rerun by the CEO to take into account major staffing adjustments.

iii. Non-SBFS Accounts

Non-SBFS accounts relate to Salaries and Benefits expenses that are not projected based strictly upon position allocations. These expenditures may vary greatly among budgets depending on the agency’s/ department’s operations. See Section VI of the manual for specific information on other Non SBFS Accounts. The main Non-SBFS accounts used for budget purposes are:

1102 Extra Help 1105 Overtime 1107 Terminations/Buydowns* 1108 Call Back Staffing 1128 Retiree Health Payment 1099 1129 Elected Department Head Supplemental Retirement


22 FY 2014-15

*For the General Fund, Account 1107, Terminations and Buydowns, is budgeted centrally in the Special Accounts and Contributions budget unit.

b. Services and Supplies (2000 Accounts)

i. ISF Accounts In most cases, the FY 2014-15 General Fund Targets reflect the estimated annual costs for the accounts shown on the charts in Section VII of this Manual. These accounts are displayed below.

2033 Voice/Data-ISF 2034 Radio Communications-ISF 2071 General Ins Allocation-ISF 2125 Facilities/Materials Square Foot Allocation-ISF 2174 Mail Center-ISF 2176 Purchasing Charges-ISF 2178 Copy Machine Charges-ISF 2192 Information Technology-ISF 2205 Special Services-ISF 2211 Employee Health Services 2214 Geographic Information Services 2281 Building Rents and Leases (including Department of Airport Rents

and Leases charges) 2283 Records Storage 2295 Installations-Electronic Equip-ISF 2521 Transportation Charges-ISF 2525 Fuel Charges 2528 Motorpool-ISF

ISF annual estimates usually represent a combination of certain fixed costs (e.g., depreciation and indirect costs) and usage (e.g. mileage charges) based on equipment assignment and/or usage as specified under each of the ISF account subheadings presented in Section VII of this Manual. Carefully review ISF descriptions in order to adjust for the costs of components not included in the charts.

If adjustments are to be made to any of the annual estimate amounts, please discuss first with the applicable ISF manager. If you receive concurrence regarding your proposed change with the ISF manager, discuss with your CEO Analyst during the Target development process.

For specifics about ITSD and GSA rates and estimated charges, refer to information provided with the annual estimates in Section VII of this Manual. Base Requests are not to include new ISF service levels. Requests for additional ISF service levels need to be submitted as Supplemental Requests.

For the few other 2000 ISF accounts (not included in the above listing), in most cases, a factor of 0% has been applied to the current year adopted budget amount.


23 FY 2014-15

ii. Non ISF Accounts For the following accounts, mainly associated with MOA or Management Resolution benefits, no inflation factor has been added to FY 2013-14 adopted budget amount: 2022 (Uniform Allowance), 2023 (Safety Clothing, and Supplies), and 2154 (Education Allowance).

For any other 2000 accounts, in most cases, a factor of 0 has been applied to the current year adopted budget amount.

Use of any and all Special Department Expense accounts (accounts 2301 through 2335) and components of other Professional and Specialized Services (account 2199) must be explained/defined in the Justify Column and/or Justification Tab of that budget org’s Base Request budget form in BRASS as applicable. Explanations must be provided for any of these accounts currently being used, as well as for first-time use of any other of these accounts. Additionally, significant variances from the prior year adopted Budget in any other 2000 accounts must be explained.

c. Other Charges (3000 Accounts) Debt Service charges per the chart included in Section VII of this Manual are included in the Forecast. Any other 3000 amounts will be developed by the CEO (with review and input from applicable departments).

d. Fixed Assets (4000 Accounts) and Residual Equity Transfer Accounts (5000 Accounts) There may be amounts for fixed asset replacement included by the CEO in the Target budgets (with review and input from applicable departments).

Residual Equity Transfer figures are determined by the CEO (with review and input from applicable departments, as necessary).

e. Revenue (8000 and 9000 Accounts) The final Forecast and Target amounts are determined by the CEO. For initial Forecast development, a factor of 0 has been applied to Adopted Budget Revenue Account amounts. Upon review and input from departments, CEO analysts will adjust as necessary.

f. Department Variances from Net Cost Targets In order for the CEO to track potential use of available General Fund resources during Budget Target development and throughout the budget process, it is imperative that any potential adjustments to CEO targets that change the net cost be discussed with the assigned CEO Analyst.

Any net cost increases that are added to the Base Budget during the Requested Budget Stage will not be recommended at the Preliminary Budget Stage, unless the CEO Analyst has concurred with the change(s).


24 FY 2014-15

Adjustments at the Requested Stage, which will be generally acceptable for the Preliminary Budget Stage, are adjustments between expenditure accounts and/or adjustments between revenue accounts. However, any significant adjustment, including allocation of service level reductions assigned by the CEO, must be explained in the Justify column and/or the Justification Tab of that budget org’s Base Request budget form in BRASS (e-mail additional information to CEO Analyst and Auditor-Controller Accountant, if necessary).

2. Non-General Funds Comments in this section pertain to Base Budgets for Non-General Fund budget units only; General Fund information can be found at the beginning of Section IV.

Non-General Fund agencies/departments will not be issued any formal equivalent to General Fund targets. Non-General Fund agencies/departments are required to submit budget requests with appropriations levels which can be covered within available financing.

Any significant changes from the FY 2013-14 Adopted Budget or to estimated charges in Section VII of this Manual must be explained in the Justify column or on the Justification Tab of the Base Request budget form in BRASS (e-mail additional information to CEO Analyst and Auditor-Controller Accountant, if necessary).

a. Salaries and Benefits (1000 Accounts)

i. SBFS Accounts

BRASS Salaries and Benefits Forecasting System (SBFS) forecasts expenditures relating to position allocations. SBFS accounts are:

1101 Regular Salaries 1106 Supplemental Payments 1121 Retirement Contribution 1122 OASDI Contribution 1123 FICA-Medicare 1124 Safe Harbor 1125 In Lieu Contributions 1141 Group Insurance 1142 Life Insurance/Department Heads & Management 1143 State Unemployment Insurance 1144 Management Disability Insurance 1165 Workers Compensation Insurance 1171 401K Plan

Staffing levels reflected in SBFS reflect those in place as of the end of Pay Period 14-02 (ending January 18, 2014). As necessary, a few vacant positions may display at zero FTE’s due to depletion of all available hours by filled and other vacant positions within that org and classification.


25 FY 2014-15

SBFS salaries and benefits projections include known negotiated changes approved by the Board. Estimates for budget purposes are included in the SBFS projections for unions/management which are either currently in negotiations with the County, or whose terms may expire prior to June 30 or during next fiscal year.

Depending on the timing of Salaries and Benefits adjustments for which no change has as yet been determined or estimated (as included in Section VI of this Manual), adjustments may be made by the CEO at the Preliminary Budget Stage. Estimates for budget purposes may be included in the SBFS projections for unions/management which are either currently in negotiations with the County, or whose terms expire prior to June 30.

All salaries and associated benefits for filled positions will be projected at estimated full cost for the new year.

All vacant positions will be calculated at the bottom step utilizing a vacancy funding level determined by the CEO.

ii. Regular Position Staffing Changes

For FY 2014-15, all Base Budget staffing changes must be made centrally to the SBFS system by the CEO. Staffing allocation changes through Pay Period 14-02 (ending January 18, 2014), have been included in the projection.

Position additions and changes that are approved through administrative or Board action from Pay Period 14-03 through the end of the Budget process will be entered into SBFS by CEO staff during the budget process. Any dollar transfer between orgs or other dollar adjustments associated with such staffing changes needs to be coordinated with the department’s CEO Analyst.

Any staffing adjustments to be made in the new budget year (e.g., transfers between budget units) must be coordinated through your CEO Analyst. If necessary, department org projections can be rerun by the CEO to take into account major staffing adjustments.

iii. Non-SBFS Accounts Non-SBFS accounts relate to Salaries and Benefits expenses that are not projected based strictly upon position allocations. These expenditures may vary greatly among budgets depending on the agency’s/ department’s operations. The main Non SBFS Accounts used for budget purposes are:

1102 Extra Help


26 FY 2014-15

1105 Overtime 1107 Terminations/Buydowns 1108 Call Back Staffing 1128 Retiree Health Payment 1099 1129 Elected Department Head Supplemental Retirement

As a reminder, Non-General Funds will need to budget appropriately for Account 1107 (Terminations and Buydowns). See Section VI of this Manual for more information on budgeting for these accounts.

b. All Other Expenditure Accounts and All Revenue Accounts

Amounts should be developed by the Non General Fund departments who may wish to use the General Fund assumptions as a guideline. Justification is to be entered into the BRASS system for any significant changes from the current year Adopted Budget or to any of the estimated charges included in Section VII of this Manual.

Explanations are required for all Special Department Expense accounts (accounts 2301 through 2335), and components of Other Professional and Specialized Services (account 2199). For any other expenditure or revenue account where there is a significant amount change from the current year Adopted Budget amount must be explained/defined on the Justification tab and/or in the Justify Column of that budget org’s Base Request budget form in BRASS.

C. NARRATIVES Departments are responsible for all their text input and accuracy (except CEO Comments). CEO staff will not edit for departments. Text length for each type of narrative is limited to the space available in the web application for that narrative.

1. Budget Unit Description For most departments, the Budget Unit Description text for each Org Level 3 used in the FY 2013-14 Preliminary Budget book will be carried forward to the web application. Agencies/departments need only to update the existing text. Departments should closely review this narrative to avoid duplicating text included under the Program Description narratives. Any budget units with a mission statement or equivalent are encouraged to incorporate it into the Budget Unit Description, if not already present.

2. Program Description Narrative Agencies/departments will need to prepare a description for each of their budgeted programs as part of developing their Requested Budgets. At the end of the narrative indicate whether the program is mandated and, if so, whether or not a service level is specified. This narrative replaces the previous “Program/Function Narratives’.


27 FY 2014-15

3. Department’s Program Discussion The agency/department is responsible to write its comments for each program to appear in the Preliminary Budget book under the heading “Department’s Program Discussion,” and the CEO Analyst has a separate area to provide comments under the heading “County Executive Office Comments.” CEO Analysts will not be editing agency/department budget discussion comments.

To complete the Budget Request, the Department’s Program Discussion should take into consideration all known major elements related to the Target (for General Fund) and Base Request (for Non General Fund) level of operations. It should focus on major budget changes from the current year Adopted Budget and discuss program service level impacts from these changes. Major appropriations, revenue and staffing changes should be addressed.

Should any Restoration Requests (relates to General Fund only) or Supplemental Requests be recommended for inclusion in the Preliminary Budget, they will be reflected in the CEO Comments.

The template below is provided as a guideline for agency/department comments. (Do not list basic parameters, e.g., salary and benefit adjustments, application of inflation factors, changes in ISF charges, in your summary.)

“The FY 2014-15 Preliminary Budget reflects no operational or revenue changes from the prior year Adopted Budget. (If the budget includes a reduction from the prior year Adopted Budget, briefly describe.) Ongoing midyear adjustments include: (describe net cost and FTE adjustment and purpose; include any permanent reductions made midyear at the end of this paragraph). Other than midyear changes, revenue adjustments to the prior year Adopted Budget reflect the following: an increase (decrease) of (dollars) due to (explain). Staffing changes include (list amount of full-time equivalent position allocations grouped by Classification Title). “

For Non-General Funds only: “Financing is available within the fund to cover the net cost” (if there is a negative net cost, provide an explanation).

4. Organization Chart

Similar to last year, an agency/department organization chart is to be included as part of the budget submission.

D. ACCOMPLISHMENTS AND OBJECTIVES Departments are responsible for preparing descriptions of their current year accomplishments and out-year objectives by program.


28 FY 2014-15

1. FY 2013-14 Accomplishments Instructions: Use this section to list, in numbered format, i.e., (1), (2), etc., program accomplishments and improvements made or in progress during the current fiscal year. Avoid listing in this section workload indicator information, such as how many of a certain type of case handled.

The narrative should include the impact of the accomplishment or improvement as well as specific cost saving, revenue enhancement or other efficiency information whenever possible. One source of information for determining FY 2013-14 Accomplishments is the list of departmental Objectives included in the FY 2013-14 Preliminary Budget book.

Examples: (1) Revised Records Retention Program and process. (2) Implemented the Disaster Service Worker Training Program for all employees.(3) Revised and implemented the New Employee Orientation Handbook.

2. FY 2014-15 Objectives Instructions: Use this section to list, in numbered format, e.g., (1), (2), etc., planned program achievements and improvements for the new budget year.

FY 2014-15 Objectives should take into consideration all known elements related to the Target (for General Fund) and Base Request (for Non General Fund) level of operations. Any major revisions to the Objectives listing which would need to be made due to significant service level changes from the Requested Stage to the Preliminary Stage should be coordinated with the assigned CEO Analyst.

Avoid listing workload indicator information, such as how many of a certain type of case handled.

You may wish to consider the Board’s identified “Values” and “Guiding Principles" in preparing this section.

Each item should include the expected impact of the Major Planned Achievement or Improvement as well as the anticipated fiscal year when the achievement or improvement will be completed. Include cost saving, revenue enhancement, or other efficiency information whenever possible.

Examples: (1) Test, train, and implement VCHRP upgrade, including new ePerformance module. (2) Develop and deliver training programs that help employees and managers accomplish the goals of the County of Ventura Service Excellence plan. (3) Prepare for successful State Merit System Audit.

Text length is limited to space available in the web application.


29 FY 2014-15

E. FUTURE IMPACTS Instructions: Use this section to list, in numbered format, e.g., (1), (2), etc., major legislative, financial, societal or other policy issues which could have significant potential impact on your agency or department during the next three fiscal years. Include estimated future dollar impact, if possible.

Examples: (1) Keeping pace with technological advancements in mapping and database management. (2) Current proposals to restructure state and federal reimbursement for health care and the potential failure that reimbursements will not keep pace with rising costs.

F. PERFORMANCE MEASURESPerformance measurement is the ongoing monitoring and reporting of program accomplishments. Performance measures address the type of program activities conducted (process), the direct products and services delivered by a program (outputs), and the results of those products and services (outcomes).

Performance measures identified last year will be recorded and reported. Performance measures are an important component of long term strategic planning and decision making and will be linked to all budgeted programs.

In collaboration and coordination with the Finance/Budget Program Management Analysts, all Departments/Agencies are required to update the performance measures and targets identified in the 2013-14 budget process.

G. GRANTS, SUBVENTIONS AND SUBSIDIES The policy for Approval of Grants, Subventions and Subsidies is outlined in Chapter II-5 of the Administrative Policy Manual. All references to grants in this section also include subventions and subsidies.

Authorization for grant application has been incorporated into the Preliminary Budget process. A recommendation will be included in the CEO’s Preliminary Budget Board letter to approve applications for grants that are listed on Attachment B to the letter. Inclusion of the specific grants on the attachment will eliminate the need to file a separate Board letter for approval of each respective grant application.

To facilitate the preparation of the Grant Information worksheet, an excel template is available for download from the CEO’s intranet site located at http://vcweb/ceo. Click on Finance. The form can be found under Documents.

H. RESTORATION REQUESTS – GENERAL FUND ONLY Restoration items are not to be used to address any current midyear or prior year reductions. Any request to add back a current midyear or prior year reduction, including


30 FY 2014-15

any request to reverse a Board-approved unfunded position allocation deletion needs to be presented as a Supplemental Request.

Restoration items restore reductions made in the FY 2014-15 Target Budget. A Restoration pertains to the partial or full reinstatement of a General Fund budget unit to its current program levels if service level reductions are incorporated in the Targets.

A Restoration would be used to request and/or recommend a partial or full reinstatement of a General Fund budget to its current program levels if service level reductions are incorporated in the Base. In other words, a total Restoration request would ask that the service level reductions cost and any position allocations be added back to the budget. Agencies/departments may request a partial or full restoration to its FY 2014-15 Forecast levels.

1. Grouped by Budget Org The detail for the total of all Restoration requests in each budget org is to be entered in the BRASS Restoration Request budget form. See Section V of this Manual for input instructions for both the detail and the supporting text.

2. Backup Data If Multiple Components If you have multiple components of a Restoration Request within a budget org, you will be required to “roll-up” the detail for input into the BRASS Restoration Request form for that org. The totals for the org’s input to BRASS will be the total of all the components for that org. In those cases you will need to prepare an Excel worksheet to show how the detail for each item in the org rolls up to the total input for that org. To do this, it is suggested that you show the accounts and class codes as lines and the item components in four columns—one column for your requested amounts, one column for FTEs, one column for ATHs, and one column for the annual cost. Include in this spreadsheet (or on an accompanying Word document) the justification for each component of the Restoration Request. This Excel spreadsheet and accompanying Word document should be submitted by e-mail to your CEO Analyst at the same time your Requested Budget is due.

I. SUPPLEMENTAL REQUESTS Supplemental items, pertain to workload increases, new or enhanced programs, new fixed assets and funding for programs previously revenue offset. For General Fund departments, any requests to add back FY 2013-14 midyear reductions are to be presented as Supplemental items.

These instructions apply to both General Fund and Non-General Fund preparation of Supplemental Requests with the following cautionary note to General Fund departments and Non-General Fund departments that rely significantly on General Fund financing: due to General Fund financing limitations, Supplemental Requests which include a net cost are not encouraged. Any revenue used to offset a Supplemental Request must be directly related to that item.


31 FY 2014-15

1. Grouped by Budget Org The accounting detail for the total of all Supplemental items in each budget org is to be entered in the BRASS Supplemental Request budget form. See Section V of this Manual for input instructions for both the accounting detail and the supporting text.

2. Backup Data If Multiple Components If you have multiple components within a budget org, you will be required to “roll-up” the detail for input into the BRASS Supplemental Request form for that org. The totals for the org’s input to BRASS will be the total of all the components for that org. In those cases, you will need to prepare an Excel worksheet to show how the detail for each item in the org rolls up to the total input for that org. To do this, it is suggested that you show the accounts and class codes as lines and the item components in four columns—one column for your requested amounts, one column for FTEs, one column for ATHs, and one column for the annual cost. Include in this spreadsheet (or on an accompanying Word document) the justification for each component of the Supplemental Request. This Excel spreadsheet and accompanying Word document should be submitted by e-mail to your CEO Analyst at the same time your Requested Budget is due.

3. Service Provider Item/Service Requests If any of your Supplemental Requests include new or additional ISF items or services, you will need to prepare an “FY 2014-15 Service Provider Item/Service Request” form. If you are requesting more than one item per agency from a given Service Provider, you should list all your agency’s items on one form. Submittal of your agency’s “FY 2014-15 Service Provider Item/Service Request” form is due on the same day as your budget request. The instructions and form can be downloaded from the CEO intranet site located at http://vcweb/ceo. Click on Finance. The form can be found under Documents.


32 FY 2014-15

SECTION V. USING BRASS (BUDGET REPORTING AND ANALYSIS SUPPORT SYSTEM) AND THE WEB APPLICATION TO COMPLETE YOUR BUDGET REQUEST

Instructions for the use of the Budget Reporting and Analysis Support System (BRASS) to develop and update data and narratives and for updating narratives through the Web Application are available at the County Executive Office intranet site located at http://vcweb/ceo. Click on Finance on the left, under Divisions. The pdf document is located under the Documents section.


33 FY 2014-15


34 FY 2014-15

Section VI. SALARIES AND EMPLOYEE BENEFITS

The following is a listing of Salaries and Employee Benefits Objects that includes FY 2014-15 Salaries and Benefits information. The source of this information are the County's Memorandums of Agreement (MOAs) with the employee bargaining groups together with the County’s Management Resolution. Departments will be notified by BIL if Board-approved changes are different than those presented in this Manual. If you need more information, please refer to the related MOA or Management Resolution, or contact your CEO Analyst. The information presented in this Section is based on information available as of January 18, 2014. Any substantive changes to this information made after that date will be communicated to the affected departments.

Base changes to prior year budgeted salaries and employee benefits will be as a result of one or more of the following:

� Annualized new position costs or deleted position savings approved in the FY 2013-14 budget or in midyear FY 2013-14.

� Annualized MOA and Management Resolution adjustments effective during FY 2013-14 and for FY 2014-15.

� Special circumstances requiring adjustment, including approved reclassifications. � Other salary and benefit adjustments as specified in the Object descriptions below. � Change to the prior year vacancy factor (percentage) used. � Salary and benefit adjustments based on approved contracts or estimates included for

budget purposes.

Use of the FY 2014-15 Forecast Using Salary and Benefit Forecasting System (SBFS)

The parameters included in this section have been used in the development of the information factored into the BRASS Salary and Benefit Forecasting System (SBFS) projection for FY 2014-15. The salaries and benefits forecast is calculated against the payroll database of the base pay period 14-02, ending January 18, 2014.

SBFS is not used to project extra help and overtime. Budgeting for Account 1107-Termination Pay and Vacation Buydown, Account 1128-Management Retiree Health Benefit, and Account 1129 – Retirement Contribution for Elected Department Heads are explained later in this Section. All other 1000 Object Salaries and Benefits for Regular employees, Fixed-Term employees, Limited Benefit employees and Optimum Census Staffing employees are projected by SBFS.

SBFS projects on a monthly basis. Merit increases and associated benefit adjustments, as well as any parity and cost of living increases itemized by class, effective anytime during a month are factored into the forecast effective the first of the month following the effective date.

For FY 2014-15 budget purposes, the system projects all filled positions as of their status at pay period 14-02, and all vacant positions at pay period 14-02 at the first step of the approved allocation. Most position control changes known to be effective pay period 14-03 are also included in the forecast. For FY 2014-15, vacant positions are funded at 10% of full cost while positions vacant 500 days or more are funded at 0%.


35 FY 2014-15

A. Object 1101 – Regular Salaries

Regular Salaries include gross salaries for all Full-Time, Part-Term, Per-Diem Pool, and Optimum Census Staffing (HCA only) employees. Gross pay for Extra Help and Intermittent employees is not included in the 1101 Object.

The following lists MOAs/Management Resolution status. Departments will be notified via Budget Information Letters (BILs) of any material changes affecting Regular Salaries.

� California Nurses Association (CNA): The current CNA contract expired December 1, 2012. Negotiations for a successor agreement are currently in progress.

� California Nurses Association (CNA) - Per Diem Unit: The current CNA contract expired December 1, 2012. Negotiations for a successor agreement are currently in progress.

� Criminal Justice Attorney’s Association of Ventura County (CJAAVC): The current CJAAVC contract expired on December 29, 2012. Negotiations for a successor agreement are currently in progress.

� International Union of Operating Engineers (IUOE): The current IUOE contract expires August 9, 2016.

� Management: The current Management Resolution effective date is August 2013.

� Service Employees’ International Union (SEIU), Local 721: The current SEIU contract expires August 9, 2016.

� Service Employees’ International Union (SEIU), Local 721 - Student Workers Unit:The current SEIU Student Workers contract expired October 1, 2010. Negotiations for a successor agreement have not begun and are not scheduled to begin as of this writing.

� Specialized Peace Offers Association of Ventura County (SPOAVC): The current SPOAVC contract expired April 6, 2013. Negotiations for a successor agreement are currently in progress.

� Ventura County Deputy Sheriff’s Association (VCDSA): The current VCDSA contract expired November 30, 2013.

� Ventura County Professional Firefighters Association (VCPFA): The current VCPFA contract expires on February 28, 2014.

� Ventura County Professional Peace Officers Association (VCPPOA): The current VCPPOA contract expired on June 23, 2013. Negotiations for a successor agreement are currently in progress.


36 FY 2014-15

� Ventura County Sheriff’s Corrections Officers’ Association (VCSCOA): The current VCSCOA contract expired December 13, 2012. Negotiations for a successor agreement are currently in progress.

� Ventura Employees Association (VEA): The current VEA contract expires January 27, 2017.


37 FY 2014-15

B. Object 1102 – Extra Help and Intermittent (Information on Fixed-Term, Limited Benefit and HCA-OCS, budgeted in Object 1101, also provided.)

The table below is provided as a reference for budgeting Extra Help, Intermittent, Fixed-Term, Limited Benefit and HCA-OCS. As noted in the discussion of Object 1101 above, salary costs for Fixed-Term, Limited Benefit and OCS employees are budgeted in Object 1101. Fixed-Term employees are treated as Regular County employees for purpose of the SBFS Projection. For Supplemental Budget Requests, budget no more than nine months at the entry level or bottom of the salary range for each position requested in the applicable Supplemental.

REFERENCE TABLE EXTRA HELP / INTERMITTENT / FIXED-TERM / LIMITED BENEFIT / OCS

EXTRA HELP INTERMITTENT FIXED-TERM LIMITED BENEFIT HCA-OPTIMUM CENSUS STAFFING

(OCS) OBJECT 1102 1102 1101 1101 1101

REASONS FORAPPOINTING

To cover peak workloads, emergency workloads of limited duration, vacation relief

To cover periodic and fluctuating work on regular basis

To fill position for a project of limited term

To provide specialized Health Care and Information Systems which tends to be part time or intermittent, but is otherwise permanent. ReplacesSupplemental Staffing Positions in SEIU bargaining units at HCA and reduces contracting at ISD.

To provide specified HCA staffing (SEIU classes only) where workload fluctuates due to changes in patient census.Replaces extra help, intermittent, and per diem workers in SEIU bargaining units at HCA.

LIMITATIONS May not be employed more than 720 hours in fiscal year, unless an extension is granted by the Human Resources Director

May not be employed for more than 1664 hours in fiscal year, unless an extension is granted by the Human Resources Director

Expires at the end of the term designated at time of appointment,normally 1-3 years

Limited Benefit employees shall not be guaranteed any specific number of hours during any biweekly pay period. They may be sent home if there is not sufficient work to be performed during any assigned shift.

Maximum of 40% of employees filling each SEIU-represented class at HCA may be OCS employees; no OCS employees may fill regular classified position for more than 10 days.

MERITINCREASES

Not eligible Eligible Eligible None. The salary for each classification is a flat rate.

Not eligible

SALARY AND BENEFITS

Appropriate step of Salary Range, Safe Harbor, Medicare, Unemployment Insurance, Worker’s Comp, Specified Hospital Employees Eligible for Shift Differential

Appropriate step of Salary Range, Safe Harbor, Medicare, Unemployment Insurance, Worker’s Comp, Specified Hospital Employees Eligible for Shift Differential

Treated as Regular County Employee

Safe Harbor (less than 64 hrs/pp); Retirement-no County pickup (once 64 hrs/pp or more), standby, callback, shift differential.

Minimum of Salary Range; VCHCP (no flexible credit allowance): Safe Harbor (less than 64 hrs/pp); Retirement-no County pickup (once 64 hrs/pp or more), shift differential for classifications listed on Supplemental Pay Table in this Section of the Manual.


38 FY 2014-15

C. Object 1105 – Overtime

Overtime is paid in accordance with the various MOAs. It is subject to OASDI (Object 1122), Medicare (Object 1123), Unemployment Insurance (Object 1143) and Worker’s Compensation (Object 1165).


39 FY 2014-15

D. Object 1106 – Supplemental Pay

Supplemental Pay is in accordance with negotiated MOAs and the Management Resolution. Supplemental Pay is summarized on the following table. The following table shows VCHRP Earnings codes and description for each type of Supplemental Pay. Supplemental Pay is subject to Retirement (Object 1121), Unemployment Insurance (Object 1143), Worker’s Compensation (Object 1165), and Medicare (Object 1123). It is also subject to OASDI (Object 1122) for all employees, except Safety and part-time employees (less than 64 hours). The following table is from VCHRP. Any codes which do not have an amount are not available.


40 FY 2014-15

VCHRP�Code Description Not�Available Annual�Fixed�Amount Percent�Amount

CBK Cash�Back�Flex�Credit�No�Pay N/A30C 30Year�Retirement�CJAAVC 6.0030X 30�Year�Retirement�Courts�Mgmt 6.0042B 4/2�Bilingual�Level�2 1664.0042P 4/2�Sheriff�Patrol�Bonus 1560.00AP1 4/2�Sheriff�Advanced�Post�Sgt 5218.98AP2 4/2�Sheriff�Advance�Post�DEP 3984.24AP3 4/2�Sheriff�Adv�Post�S�DEP� 4392.18APC Advanced�POST�Cert�SGT N/AAPD Advanced�POST�Cert�Deputy N/AAS1 ASE/CFMA�Cert�Level�I�IUOE 2.00AS2 ASE/CFMA�Cert�Level�II�IUOE 3.00ASD Advanced�POST�Cert�Sr.�Deputy N/AASN Assignment�Bonus��Nurses N/ABHI Behavioral�Health�Intern�Diff N/AC15 Court�Time�1.5x N/ACPY Certified�Psychiatrist��SEIU N/ADTN Dispatcher�Training�Bonus N/AEAT Sheriff�Meal�Pay�4/2�Schedule N/AFTO Field�Training�Officer�Bonus N/AHAZ Hazard�Material�Response�Team N/AHMT Helicopter�Maint�Certification 5.00IAN PP�Incentive�Adjustment�(NR) N/AIHO In�House�Registry�>40�Hours N/AIHR In�House�Registry� N/AIP1 4/2�Sheriff�Interm�Post�SGT 3479.32IP2 4/2�Sheriff�Interm�Post�DEP 2656.16IP3 4/2�Sheriff�Interm�Post�S�DEP 2928.12IPD Intermediate�POST�Cert�Deputy N/AISD Intermediate�POST�Cert�Sr.�Dep N/AIUC IUOE�Qualified�Cert�5% 5.00ME1 Hospital�Maint�Eng�CSHE�MECH 5.00ME2 Senior�CSHE�MECH�Hos�Maint�Eng 5.00MTR Motorcycle�Bonus 520.00NAA Nurses�Ed�Incentive�AA/AS/RN 2.50NB1 Nurses�Certification�Bonus�1 N/ANB2 Nurses�Certification�Bonus�2 N/A


41 FY 2014-15


NB3 Nurses�Certification�Bonus�3 N/ANB4 Nurses�Certification�Bonus�4 N/ANB5 Nurses�Certification�Bonus�5 N/ANS1 NOCS��IUOE�7.5% 7.50NSP Nurse�Specialty�Pay N/AO10 Sheriff�MGMT�Contract�Svcs�1x N/AO15 Sheriff�Contract�Services�1.5x N/APSD POST��Public�Safety�Dispatcher N/ARIS Retro�Incentives�Safety N/ASBI POST��Specialized�Basic�Invest N/ASPB Sheriff�Patrol�Bonus N/AUST Underground�Storage�Tank�Cert N/AWKD Weekend�Worked�CNA N/AWKS Weekend�Worked�SEIU N/AWKV Weekend�Worked�VCPPOA N/AIPC Intermediate�POST�Cert�SGT N/APCN Psych�Charge�Nurse�VCMC N/APRC Preceptor�Pay�RN�VCMC N/AIHP In�House�Registry� N/AIHN In�House�Registry� N/AIHM In�House�Registry�>40�PM N/AIHX In�House�Registry�>40�NOC N/AEAF Employee�Assistance�Program N/ASAP Sheriffs'�Assignment�Pay 7.50ANM Animal�Regulation�Differential N/ACPA Certified�Public�Accountant N/ANS2 NOCS��10% 10.00NS4 NOCS��10%��Addl�Pay 10.00PM2 P.M.�Shift��5% 5.00PM4 P.M.�Shift��5%��Addl�Pay 5.00R30 30�Year�Retirement�Incentive 4.00RIP Retro�Incentives N/ABMB Bomb�Squad�Bonus 7.50SIP Sheriffs�Investigation�Pay 5.00EMD Emergency�Medical�Dispatch N/A30M 30�Year�Retirement�Inc�MGMT N/A30R 30�Year�Retirement�Mgmt�Safety N/A


42 FY 2014-15


F31 30�Year�Ret�MGMT�Fire�Line N/AASR Sheriff�Records�Assignment�Pay 5.00LMH Licensed�Mental�Health�Assoc 10.00PHN Public�Health�Nurse�Cert�Prem 3.50HSP House�Supervisor�Pay�VCMC N/ADFT Float�Nurse�Premium�Pay N/ATAP Temporary�Assignment�Premium 5.00CRN Truck�Crane�Assignment�Pay 5.00AS3 ASE/CFMA�Cert�Level�III�IUOE 4.50MA1 CFMA�Cert�Level�II�IUOE 1.50MA2 CFMA�Cert�Level�IV�IUOE 2.0030T 30�Year�Retirement�Inc�4/2 6.00AD5 AA�Degree�Shf�4/2 2.50B1A Bilingual�Level�1��CNA N/AB2A Bilingual�Level�2��CNA N/AB3A Bilingual�Level�3��CNA N/AMED MEDI�Pick�Up 1.48BD5 Bachelors's�Degree�Shf�4/2 3.50GD5 Graduate�Degree�Shf�4/2 5.00AD1 Associate's�Degree��MGMT 2.50AD4 Associate's��Line�Batt�Chiefs 2.50B1B Bilingual�Level�1��MGMT N/AB2B Bilingual�Level�2��MGMT N/AB3B Bilingual�Level�3��MGMT N/ABD1 Bachelor's�Degree��MGMT 3.50BD4 Bachelor's��Line�Batt�Chiefs 5.00CAM Cert�Public�Accountant�MGMT 5.00CEB VCERA�CEBS�Certification 3.50CFA VCERA�CFA�Certification 5.00CPI Certified�Psychologist��MGMT 10.00CPM Certified�Psychiatrist��MGMT 10.00GD1 Graduate�Degree��MGMT 5.00GD4 Graduate�Deg�Line�Batt�Chiefs 7.50IAM PP�Incentives�Adj�MGMT/CJ N/ANSM Nurse�Specialty�Pay��MGMT N/APM1 Night�Shift��MGMT�&�CJAAVC 5.00PM3 P.M.�Shift��Hospital�7.5% 7.50


43 FY 2014-15


REM Registered�Engineer��MGMT N/ARIM Retro�Incentives�Management N/ASAA Sheriff/Fire�Mgmt�Ed�Inc�AA/AS 2.50SBA Sheriff/Fire�Mgmt�Ed�Inc�BA/BS 5.00SMA Sheriff/Fire�Mgmt�Ed�Inc�Grad 7.50SPM Staff�Pay�Differential��MT N/ASPO Superv�Deputy�ProbationOfficer 5.00VET Accredited�Veterinarian 5.00L07 Longevity�CNA�7�Years 1.00L12 Longevity�CNA�12�Years 1.25L17 Longevity�CNA�17�Years 1.50CRR Certified�Realtime�Reporters 5.00B3D Bilingual�Level�3�$1.10 N/AB1S Bilingual�Level�1��VCDSA N/AB2S Bilingual�Leve�2��VCDSA N/AB3S Bilingual�Level�3��VCDSA N/AIHA In�House�Prior�PP�Adjustment N/ALDT Lead�Disaster�Behavioral�Hlth 2.50TPA Treatment�Plan�Behavioral�Hlth 2.50SSB Sheriff�Standby�Pay 25.00SPF Staff�Pay�Diff��MT�Bat�Chiefs N/AB1C Bilingual�Level�1 N/AB2C Bilingual�Level�2 N/AB3C Bilingual�Level�3 N/AARM Animal�Range�Master�(FIC) 1170.00NS3 NOCS��Hospital�15%��CNA 15.00MHD MH�Inpatient�Differential�IUOE 5.00IAD Inpatient�Assign�Differential 5.0030V 30�Yr�Retirement�Incentive�1% 1.0030S 30�Year�Retirement�Inc�VCDSA 3.50301 30�Yr�Retirement�Incentive�1% 1.00AD3 Associate's�Degree�VCPFA�Line 2.50AD2 Associate's�Degree 2.50BD2 Bachelor's�Degree 3.50BD3 Bachelor's�Degree�VCPFA�Line 3.50BIL Bilingual�Pay��VCPFA�80 N/ABPF Bilingual�Pay�VCPFA�Line 1164.80


44 FY 2014-15


EMP Battalion�Chiefs�EMT�Prem�Pay 3365.70EMT EMT�Premium�Pay 3416.66F01 Ed�Inc�AA�Fire�Captain 2536.82F02 Ed�Inc�AA�Fire�Crew�Supervisor 2502.76F03 Ed�Inc�AA�Fire�Engineer 2186.34F04 Ed�Inc�AA�Firefighter 1884.22F05 Ed�Inc�AA�Fire�Equipment�Oper 2384.20F06 Ed�Inc�AA�Fire�Inspector 1853.54F07 Ed�Inc�AA�Fire�Investigtn�Spec 2608.32F08 Ed�Inc�AA�Fire�Prevention�Off 2505.10F09 Ed�Inc�AA�Fire�Specialist 1764.88F10 Ed�Inc�AA�Fire�System�Engineer 2513.42F11 Ed�Inc�AA�HazMat�Specialist 2536.82F12 Ed�Inc�AA�Sr�Fire�Inspector 2060.50F13 Ed�Inc�AA�Wildland�Fire�Off 2730.00F14 Ed�Inc�AA�Fire�Preven�III�<94 2739.10F15 Ed�Inc�BA�Fire�Captain 3804.84F16 Ed�Inc�BA�Fire�Crew�Supervisor 3754.40F17 Ed�Inc�BA�Fire�Engineer 3279.38F18 Ed�Inc�BA�Firefighter 2826.46F19 Ed�Inc�BA�Fire�Equipment�Oper 3576.30F20 Ed�Inc�BA�Fire�Inspector 2779.92F21 Ed�Inc�BA�Fire�Investigtn�Spec 3912.48F22 Ed�Inc�BA�Fire�Prevention�Off 3757.00F23 Ed�Inc�BA�Fire�Specialist 2647.06F24 Ed�Inc�BA�Fire�System�Engineer 3770.26F25 Ed�Inc�BA�HazMat�Specialist 3804.84F26 Ed�Inc�BA�Sr�Fire�Inspector 3090.36F27 Ed�Inc�BA�Wildland�Fire�Off 4095.00F28 Ed�Inc�BA�Fire�Preven�II�<94 3540.68FM1 Fire�Science�1��BC 900.12FM2 Fire�Science�2��BC 1200.16FM3 Fire�Science�3��BC 1500.20FS1 Fire�Science�1��VCPFA 300.04FS2 Fire�Science�2��VCPFA 600.08FS3 Fire�Science�3��VCPFA 900.12GD2 Graduate�Degree 5.00


45 FY 2014-15


GD3 Graduate�Degree�VCPFA�Line 5.00HPP HIRT�Pool�Premium�Pay�VCPFA N/AHPS HIRT�Premium�Pay�VCPFA 3796.26IAR PP�Incentives�Adjustment�(R1) N/AIAT PP�Incentives�Adjustment�(R2) N/APAL Paramedic�Level�I�VCPFA�Line 10.00PPA Paramedic�Premium�Pay�Level�I 10.00PPC Paramedic�Premium�Pay�Level�II 11388.52PPP Paramedic�Premium�Pay�Level�P 15184.78RF1 Retro�Incentive�Pay�VCPFA�FF1 N/ARF2 Retro�Incentive�Pay�VCPFA�FF2 N/ARWD Referral�Reward N/ASBP Stand�By�Pay N/ASPD Staff�Pay�Differential��VCPFA N/AF30 30�Year�Retirement�VCPFA�Line 11.36F32 30�Year�Retirement�VCPFA�Staff 11.36R10 Retro�Straight�1.0�COURTS N/AR15 Retro�Premium�1.5�COURTS N/ACRT Sheriff�Court�Time N/ARES Registered�Engineer��SEIU/VEA 5.00�


46 FY 2014-15

E. Object 1107 – Termination Pay and Vacation Buyback

This Object is used for Termination Pay, Vacation Buyback, and Retirement costs associated with vacation Buyback. Appropriations for these costs for General Fund organizations are budgeted in the General Fund’s Special Accounts and Contributions organization (1010) by the County Executive Office. Non-General Fund organizations should budget the appropriate amount directly using Object 1107. As a reminder, General Fund departments that receive reimbursement for these costs need to budget the offsetting revenue.


47 FY 2014-15

F. Object 1108 – Call-Back Staffing

This Object is used for payment of hours worked on call back from standby. It is also used for employees eligible to accumulate comp time at time and a half who choose to cash in those hours. Such cashed-in hours are paid at the straight time rate. For budget purposes, you may continue to use Object 1106 (for payment of callback from standby) and Object 1105 (for cashed-in comp bank time), unless these costs are substantial. Call-back staffing is subject to Unemployment Insurance (Object 1143), Medicare (Object 1123) and Worker’s Compensation (Object 1165). It is also subject to OASDI (Object 1122) for all employees, except Safety. Retirement (Object 1121) is charged against certain call-back staffing payments.


48 FY 2014-15

G. Object 1121 – Retirement Contribution For Regular Employees

� Object 1121 – Retirement Contribution: This is the County Retirement contribution for qualifying full-time and part-time employees.

Retirement (Object 1121) is charged against the following: all Regular Salaries (Object 1101); Supplemental Pay (Object 1106); Vacation Buyback (Object 1107), County Flexible Credit Allowance (Object 1141), and certain Services and Supplies benefits (Uniform Allowance, Safety Shoes, Automobile Allowance).

In prior years, the Retirement rates included the employer normal and UAAL (Unfunded Actuarial Accrued Liability) cost and any employer pick-up of the employee contribution. Since a number of current labor agreements have negotiated a swap of the employer pick-up for pay increases, we are assuming, for budget development purposes, that all employer pick-ups of employee contributions will be offset by salary increases. Therefore, only the employer contribution is included in the following table of the FY 2014-15 approximate Retirement (Object 1121) rates.

The state wide Public Employee Pension Reform Act (PEPRA) is effective for all employees hired after January 1, 2013. For budget purposes, the PEPRA rates are blended into the rates of other members to develop composite rates for General and Safety members. Under PEPRA, only base salary (object 1101) is to be used to calculate the Retirement Contribution.

FY 2014-15 rate information for Retirement (Account 1121) is noted in the following table.

RETIREMENT RATE FOR BUDGET (Object 1121)

TYPE OF MEMBER Effective 07/01/14 Effective PP 14-21

General Members 16.77% 17.98%

Safety Members 51.65% 54.54%


49 FY 2014-15

H. Object 1122 – OASDI/FICA; Object 1123 – Medicare

OASDI (Object 1122) and Medicare (Object 1123) are calculated as a percentage of Regular Salaries (Object 1101); associated Overtime (Object 1105); Supplemental Pay (Object 1106), Termination Pay/Vacation Buyback (Object 1107), Call-Back Staffing (Object 1108) and certain Services and Supplies benefits (see Part S of this Section), for regular full-time and part-time employees (less than 64 hours). Specifics for employee groups are shown below. For Extra Help and Intermittent, Medicare only (Object 1123) is calculated as a percentage of Extra Help and Intermittent (Object 1102), any associated Overtime (Object 1105), Supplemental Pay (Object 1106); OASDI is not applicable to Extra Help Intermittent and Permanent part-time (less than 64 hours) pay. For new hires, Objects 1122 and 1123 charges start immediately at the date of hire. Rates and salary maximums for Calendar Year 2014 (effective pp 14-01) are as follows:(1) For all non Safety Regular Full-time (64 hours or more), Fixed-Term, Limited Benefit and

OCS employees, the County contribution is as follows:

Object Description Rate 1122 OASDI 6.20% on the first $117,000 of salary earned;

maximum withholding for the calendar year is $7,254.00

1123 Medicare 1.45% on salary earned up to $200,000; 2.35% on salary earned over $200,000

(2) For Regular Safety employees hired on or after April 1, 1986, the following County contribution rate should be applied to Regular Salaries (Object 1101) and associated Overtime (Object 1105):

Object Description Rate 1123 Medicare 1.45% on salary earned up to $200,000; 2.35% on

salary earned over $200,000

(3) For Regular Safety and non Safety employees hired before April 1, 1986, the County contribution is as follows:

Object Description Rate1123 Medicare Exempt from withholding

(4) For all Extra Help, Intermittent and Permanent part-time employees working less than 64 hours biweekly, the following County contribution rate should be applied to Regular Salaries (Object 1101), and Extra Help and Intermittent (Object 1102) as applicable:

Object Description Rate 1123 Medicare 1.45% on salary earned up to $200,000; 2.35% on

salary earned over $200,000


50 FY 2014-15

I. Object Account 1124 – Retirement Contribution for Extra Help, Intermittent, Permanent Part-Time, and OCS Part-Time Employees working less than 64 hours biweekly (Safe Harbor)

The County cost for the Retirement Plan for Extra Help, Intermittent, Permanent part-time, and OCS part-time employees working less than 64 hours biweekly (Safe Harbor – Object Account 1124) is calculated as a percentage of Regular Salaries (Object Account 1101 and Object Account 1102, as applicable) and Supplemental Pay (Object Account 1106), as follows:

Object Description Rate 1124 Safe Harbor 8.52% on the salary earned.

Note: Safe Harbor does not apply to Extra Help, Intermittent, and OCS employees who are currently receiving County retirement benefits through the Ventura County Employees’ Retirement Association.


51 FY 2014-15

J. Object 1125 – In Lieu Contributions (VCDSA and VCPFA only)

VCSDA:

For VCDSA, both the Sheriff’s Department and the District Attorney’s Office use this Object. According to Article 7, Sec. 708A of the VCDSA MOA:

“The County shall continue to make a biweekly contribution to the VCDSA Retiree Medical Reimbursement Trust in an amount equal to the cost of one percent (1%) of salary, including "roll-ups", for all classifications within the VCDSA representation units. These contributions shall be utilized to pay all or a portion of health insurance premiums for eligible future retirees and dependents.

“Salary” will be defined exclusively as regular wages, overtime, holiday pay, annual leave redemption and supplemental pay, excluding items not impacted by “salary” increases (such as P.O.S.T. certification pay, bilingual pay, patrol bonus, motorcycle bonus). “Roll-ups” will be defined exclusively as County paid 1) retirement contributions (not including pension obligation bond debt service), 2) Medicare Premiums, 3) unemployment insurance premiums, 4) worker’s compensation premium, 5) 401(k) contributions, and 6) the In-Lieu Contributions specified in this section.

Effective June 29, 2008, the County’s biweekly contribution shall increase to an amount equal to the cost of one and a half percent(1.5%) of salary, including "roll-ups", for all classifications within the VCDSA representation units.”

VCPFA: For VCPFA, Article 5, Sec. 501G provides:

“The District shall make an on-going bi-weekly contribution to a trust fund established by VCPFA to pay health insurance premiums for eligible future Firefighter Unit retirees and dependents in an amount equal to the entire amount saved by the District by virtue of the one and one half percent (1.50%) salary reduction, including all roll-ups.”


52 FY 2014-15

K. Object Account 1128 - Management Retiree Health Benefit

This object is used for the Management Retiree Health Benefit. Per the Management, Confidential Clerical and Other Unrepresented Employees Resolution, Article 5, Section 504, employees covered by the resolution who retire after July 1, 1999 under the Ventura County retirement plan shall receive monthly payments. The payment amount is equal to the monthly equivalent of the active employee rate for the Ventura County Health Care Plan. All retirees hired or promoted into a classification covered under this resolution before July 3, 2005 are eligible for this benefit. Eligibility to receive this benefit is based on the retiree’s longevity as an employee: For every five (5) years of service completed with the County of Ventura the retiree is entitled to one year of health benefit. The benefit shall not extend beyond five years from the date of active retirement.

Benefit payments will be processed monthly by County Executive Office and checks issued by the Auditor-Controller. The payment will be charged directly against the organization from which eligible employees retire. Appropriations for these costs for General Fund organizations are budgeted in the General Fund’s Special Accounts and Contributions budget by the County Executive Office. As is done for Object Account 1107 (Vacation Buydown and Termination Pay), the offsetting appropriations will be transferred from Special Accounts and Contributions, on an ongoing basis, to the applicable General Fund budget to offset the expenditure. Non-General Fund organizations will need to budget for the appropriate amount directly against Object Account 1128. Non-General Funds should budget $697.60 per month per eligible retiree for the entire fiscal year. If there is any change midyear, budget adjustments will be considered if necessary.

The monthly payment amount through December 31, 2014 is $697.60. Effective January 1, 2015 the monthly payment amount is subject to change with the adoption of the Plan Year 2015 premium rate for the Ventura County Health Care Plan.


53 FY 2014-15

L. Object 1129 –Retirement Contribution for Elected Department Head Benefit

This object is used for the retirement contribution for the Elected Department Head (EDH) benefit. The EDH benefit was implemented in April 2001 to provide a supplemental retirement benefit for the five elected department heads. The annual County contribution to fund the benefit is allocated and charged to the budgets of the elected department heads vested with the benefit. Retirement Contribution for Elected Department Benefit Detail of FY 2015 Contribution

Department Org FY 2013-14 FY 2014-15 Active Retired

Assessor 1312 $23,915 $23,747 23,747 0Auditor-Controller ** 1511 $56,272 $53,005 0 53,005

County Clerk/Recorder ** 3041 $36,728 $38,745 0 38,745District Attorney * 3402 $53,584 $59,386 32,904 26,482

Treasurer-Tax Collector ** 1901 $37,732 $39,598 0 39,598

Grand Total $208,231 $214,481 $56,651 $157,830

* NOTE: The budget of the District Attorney is charged with two EDH retirement contributions to fund the benefit for the current and retired Elected Department heads.

** NOTE: The budgets of the Auditor-Controller, the County Clerk/Recorder, and the

Treasurer-Tax Collector are charged with two EDH retirement contributions to fund the benefit of the retired Elected Department Heads.


54 FY 2014-15

M. Object 1141 - Group Insurance (Flexible Credit Allowance)

The Flexible Credit Allowance is applied towards health benefits for Regular employees working 40 or more hours biweekly. At the employee's discretion, any allowances remaining following health plan enrollment selections may be allocated to the employee’s Health Care or Dependent Care Flexible Spending Accounts or paid to the employee as cash back included on the employee's pay advice.

For newly eligible employees, the Flexible Credit Allowance begins in the first pay period after the enrollment is received and processed.

Flexible Credit Allowances are as follows:

Regular employees, except Management, working 60 or more hours biweekly: MOA Expiration Date

SEIU, except OCS $285.00 (1) (2) 08/09/2016 VEA $285.00 (2) 01/27/2017

CNA $273.00 12/01/2012

IUOE $285.00 (2) 08/09/2016 VCDSA $248.00 11/30/2013 VCPFA $248.00 02/28/2014 SPOAVC $273.00 04/06/2013

VCSCOA $273.00 12/13/2012

VCPPOA $273.00 06/23/2013 CJAAVC (Atty I, II, III, Sr Atty) $273.00 12/29/2012

(1) Health Insurance plan for enrolled OCS’s shall be established on a separate basis from regular full-time and regular part-time employees. Each eligible OCS shall be enrolled in the VCHCP medical plan only and shall not be afforded the other benefits associated with the Flexible Benefits Program. (2) Rate will increase to $297.00 biweekly on 12/7/14.

Part-time employees in union-represented job titles ( CNA, SPOAVC, VCPPOA, VCDSA, VCSCOA)

$184.00

Part-time employees in union-represented job titles (IUOE,MGMT, SEIU, VEA) $196.00*

*Rate will increase to $208.00 biweekly on 12/7/14

Management employees working 40 hours or more biweekly (if hired or promoted to MGMT prior to 4/1/01): Group 1, 2, 3, 4 $285.00 (2)

Information is current at this time; Flexible Credit allowances are subject to Memorandum of Agreement changes.


55 FY 2014-15

N. Object 1142 - Management Life Insurance

There have been no changes in the eligibility or coverage amount from the prior year. The benefit is $50,000 for all eligible (Plan 1 - Class 2) employees under the age of 70 years; Age 70 through 74 years is 65% of benefit ($32,500) and 75 years or over is 50% of benefit ($25,000).

For all Management, Confidential Clerical, Other Unrepresented, and CJAAVC employees the cost is $1.73 per bi-week for 26 bi-weeks for a total of $44.98 annually. The current insured rates are guaranteed through June 25, 2014.

Management Life premium rates are subject to change upon contract renewal.

For new hires, Management Life Insurance charges begin at the first pay period that includes the date of hire.


56 FY 2014-15

O. Object 1143 - Unemployment Insurance

Effective June 22, 2014 (pay period 14-14), the proposed Unemployment Insurance rate is 0.12% of Regular Salaries (Object Account 1101), Extra Help (Object Account 1102), Overtime (Object Account 1105), Supplemental Pay (Object Account 1106), and Call Back Staffing (Object Account 1108). For new hires, Unemployment charges start immediately at the date of hire.


57 FY 2014-15

P. Object 1144 - Long Term Disability

The current insured rates are guaranteed through June 25, 2014. The Long Term Disability (LTD) premium rates are subject to change upon contract renewal. LTD rates are calculated per $100 of Regular Salaries (Object Account 1101).

Representation 2014 - 2015 Up to Maximum Salary Amount

Rate *

SEIU, Local 721 (Eligible Nursing Care Coordinators and Clinical Coordinators only)

$0.131 $42,000

VEA (Professional Engineers) $0.241 $144,000

CNA $0.131 $42,000

VCSCOA (Sheriff’s Service Technicians) $0.131 $42,000

IUOE $0.131 $42,000

VEA (Appraisers Only)** $0.131 $42,000

CJAAVC $0.241 $144,000

Management, Confidential Clerical, and Unrepresented Others

$0.245 $144,000

For new hires, LTD charges start immediately after the first day of active work.

* Information is current at this time. Long Term Disability coverage and rate are subject to Memorandum of Agreement changes. These are 3-year rate guarantees from inception date of 06/26/2011.

** Coverage anticipated to begin February 2014


58 FY 2014-15

Q. Object 1165 – Workers’ Compensation

Workers’ Compensation rates are based on multiyear loss experience by class. These rates are applied to each $100 of gross salary.

Effective June 22, 2014 (pay period 14-14), Worker’s Compensation rates will be as listed in the following chart.

Workers Comp Employee Classes Class No. 2014-15

Rate/$100Fire 7706 14.03 Sheriff 7720 7.83Clerical 8810 1.79Hospital 8830 2.56Non-Manual 9410 2.66 Manual 9420 7.91

For FY 2014-15 Worker’s Compensation five-year average experience factor percentages (comprised of 30% exposure and 70% experience for the preceding five years) will be applied to the gross calculation of employee mix in a given department or agency. Agency experience factors for FY 2014-15 are listed in the tables below. Agency/Department experience factors are the same for all General Fund and Non-General Fund budgets within an Agency/Department, unless otherwise indicated.

COUNTY AGENCY/DEPARTMENT

2014-15 EXP.

FACTOR

COUNTY AGENCY/DEPARTMENT

2014-15 EXP.

FACTOR Agricultural Commissioner 144.49% Harbor Department 97.61% Airports 71.49% Health Care Agency 103.37% Animal Regulation 204.75% Human Services Agency 127.61% APCD 135.11% Information Technology Services 50.62% Area Agency on Aging 187.79% LAFCO 34.34% Assessor 63.40% Law Library 37.89% Auditor-Controller 51.24% Probation Agency 74.03% Board of Supervisors 38.11% Public Defender 73.10% Child Support Services 112.96% Public Works Agency 98.88% Civil Service Commission 37.89% Resource Management Agency 86.14% County Clerk and Recorder 78.30% Retirement 37.29% County Counsel 64.00% Sheriff 106.59% County Executive Office 61.10% Treasurer-Tax Collector 37.03% District Attorney 107.02% Ventura County Library 156.27% Fire Protection 98.13% Farm Advisor 37.04% General Services Agency 73.76% Grand Jury 33.68%


59 FY 2014-15

R. Object 1171 – 401(k) Plan Costs for the 401(k) Plan apply to Management classifications in accordance with Article 19, Section 1901 of the current Management Resolution. The Agreements with CJAAVC, SEIU, VEA, CNA, VCSCOA, SPOAVC, IUOE, VCDSA, and VCPPOA also include provisions for employees represented by those unions to participate in the County’s 401(k) Plan. The matching formulas are listed below. The Agreement with VCPFA provides for employee participation in the 401(k) program; however County match is only applicable to the Auxiliary Unit.For CJAAVC and Management, 401(k) earnings are the total of Regular Salaries (Account 1101), Supplemental Pay (1106) and the County pickup of Retirement. For all others, 401(k) earnings are based on Regular Salaries (Account 1101) only. For the listed percentage of 401(k) earnings contributed by an employee to the 401(k) Plan, the County will provide the match indicated for eligible employees who elect to participate in the program.

Employee Contribution

County Match

Mgmt. SEIU VEA CNA VCSCOA SPOAVC VCPPOA VCPFA IUOE* VCDSA

CJAAVC Auxiliary Unit only

1.0%-1.49% 1.00% N/A N/A N/A N/A 1.00% 1.00% N/A 0.75% 1.00%

1.5%-1.74% 1.00% 1.50% 1.50% 1.50% N/A 1.50% 1.00% 1.50% 0.75% 1.00%

1.75%-1.99% 1.00% 1.75% 1.50% 1.50% N/A 1.50% 1.00% 1.50% 0.75% 1.00%

2.0%-2.49% 1.50% 1.75% 1.50% 1.50% N/A 2.00% 2.00% 1.50% 0.75% 2.00%

2.5%-2.62% 1.50% 1.75% 1.50% 1.50% 2.50% 2.50% 2.00% 1.50% 0.75% 2.00%

2.63%-2.99% 1.50% 1.75% 1.75% 1.50% 2.50% 2.50% 2.00% 1.50% 0.75% 2.00%

3.0%-3.49% 1.75% 1.75% 1.75% 1.50% 2.50% 2.50% 2.50% 1.50% 0.75% 2.50%

3.5%-3.99% 1.75% 1.75% 1.75% 1.50% 2.50% 2.50% 2.50% 1.50% 0.75% 2.50%

4.0%-4.49% 2.00% 1.75% 2.00% 1.50% 2.50% 2.50% 2.50% 1.50% 0.75% 2.50%

4.5%-4.99% 2.00% 1.75% 2.00% 1.50% 2.50% 2.50% 2.50% 1.50% 0.75% 2.50%

5.0%-5.49% 2.50% 1.75% 2.00% 1.50% 2.50% 2.50% 2.50% 1.50% 0.75% 2.50%

5.5%-5.99% 2.50% 1.75% 2.00% 1.50% 2.50% 2.50% 2.50% 1.50% 0.75% 2.50%

6.0%-100% 3.00% 1.75% 2.00% 1.50% 2.50% 2.50% 2.50% 1.50% 0.75% 2.50%

The County match indicated above for eligible employees who elect to participate in the program is subject to Memorandum of Agreement changes.

* Pursuant to Section 6.06-C of their bargaining agreement, eligible IUOE-represented employees receive a 1% employer contribution to the 401(k) Plan, whether they make employee contributions or not. This 1% contribution is in addition to any County match received as a result of making employee contributions. In addition to the automatic 1% contribution, the County will also make a $32.00 bi-weekly contribution to your 401(k). This contribution is in lieu of County contributions previously made to the Union’s Insurance Trust Subsidy.


60 FY 2014-15

S. Benefits Included in the 2000 Objects Employee benefits to be budgeted in the 2000 Objects include the following. Consult the applicable MOA/Management Resolution for guidance in determining amounts to be budgeted.

Object 2022 - Uniform Allowance*

Object 2023 – Safety Shoes*

Object 2026 – Management Medical Reimbursement

Object 2141 - Membership and Dues

Object 2154 - Education Allowance

Object 2199 - Management Physicals

Object 2522 - Private Vehicle Mileage

Object 2522 - Automobile Allowance*

Object 2526 – Training - ISF *Retirement and Medicare apply for all classifications receiving these benefits. OASDI applies for those non-safety classifications receiving these benefits.

T. Current Biweekly Pay Ranges

This information is available at the County Executive Office intranet site located at http://vcweb/ceo. Click on Finance on the left under Divisions.


61 FY 2014-15


62 FY 2014-15

SECTION VII. RATES AND CHARGES / BUDGETING FOR ISF EQUIPMENT

A. Introduction – Rates and Charges This Section provides information on "Rates and Charges" for the FY 2014-15 budget process, other than for Salaries and Benefits presented in Section VI. Details on Information Technology Services Department (ITSD) and General Services Agency (GSA) ISF rates are included. Also included are ITSD and GSA charts of "FY 2014-15 Internal Service Funds Estimated Charges" to help in facilitating the budgeting of ISF charges. Estimated VCMC charges for Employee Health Services; CEO Liability and General Insurance charges; rent payments to Department of Airports; CEO Finance Division’s Debt Service schedule; Human Resources Division’s Alcohol and Drug Testing Rates and Estimated Charges; Public Works Agency (PWA) Building Leases and Rentals; Cost Allocation Plan Revenue Allocations to General Fund Central Service Departments; Cost Allocation Plan Charges (for Non-General funds) and Depreciation Charges information (for proprietary Non-General funds) prepared by the Auditor-Controller; and the Treasurer-Tax Collector’s estimated interest earnings rate are also included in this Section.

B. Budgeting for ISF Equipment Fixed asset ($5,000 or more) replacements are usually funded by the ISF and require ISF and CEO approval and no departmental budgeting. Fixed asset initial acquisitions, including those related to additional positions, should be separately requested and clearly delineated in the departmental budget request. This does not apply to fixed asset initial acquisitions pertaining to a new service offered by an ISF, such as wireless LAN access, where the purchase is funded by the ISF.

For fixed assets acquired by grants, State or federal funding that require appropriations to be in the Department's budget, use Account 5513, Residual Equity Grants Fixed Assets. For ISF fixed assets otherwise funded, use Account 5512, Residual Equity Transfer. Non-fixed asset ISF items (less than $5,000--e.g., telephones) are to be budgeted by user Departments in Account 5118, Operating Transfer.

Service Provider Item/Service Request Form: As a reminder, all budget requests for new ISF equipment/services, must be sent to the department’s assigned CEO Analyst no later than the Requested Budget due date for your department. A "Service Provider Item/Service Request" form is to be used to submit all such requests by Agency priority. The form is available at the County Executive Office intranet site located at http://vcweb/ceo. Click on Finance. The form can be found under Documents.


63 FY 2014-15

C. County Executive Office

Liability and General Insurance

Budgeting Account Number: Liability and General Insurance Allocation-ISF – Account 2071 Contact Person: Leonardo Selvaggi, 662-6534

SERVICES PROVIDED: Risk Management – Liability and Insurance provides liability claims processing and litigation management, legal defense through outside private law firms and County Counsel, risk identification and measurement, insurance requirements, procurement and monitoring, risk transfer and hospital malpractice liability.

GENERAL INFORMATION: Risk Management’s mission is to minimize the adverse effects of accidental loss on the organization. The County of Ventura is primarily self-insured and funded for General Liability and Automobile Liability. Funding is based on yearly outside actuarial analysis utilizing data on paid and incurred losses from previous years. Premiums are allocated to County agencies/departments using a formula that incorporates historical losses and staffing levels. Insurance policy coverage premiums for those exposures that are not self-insured are allocated first to the agency/department for which the insurance coverage pertains, such as Airport Liability, Aircraft, Fire Department Equipment, Harbor Liability, Library Books, Hospital Liability and Malpractice, and Parks & Recreation. Any property insurance coverage, such as Fire, Earthquake and Flood, that are not specific to an agency/department are allocated based on square feet occupied by the agency/department for all properties covered.


64 FY 2014-15

D. Treasurer-Tax Collector’s Interest Earnings Rate

For FY 2014-15, use an interest earnings rate of 0.40% when estimating interest earnings on cash available within your fund. (The rate recommended by the Treasurer-Tax Collector for the FY 2013-14 Budget process was 0.53%).


65 FY 2014-15

E. General Services Agency

1. GSA FACILITIES & MATERIALS SQUARE FOOTAGE CHARGE

Budget Account: F&M Square Footage Allocation-ISF - Account 2125 Contact Person: Account/Billing -Yolanda Ruiz, 654-2427 or Roy Allan, 654-3933

SERVICES PROVIDED: This charge represents the cost of all non-discretionary base services to tenant agency/departments allocated on the basis of square footage space occupied. Estimated annual charges are indicated on charts included in this manual. The estimated annual charges for FY 14-15 include the actual costs of services provided by GSA. Services included in the Square Footage allocation charge are (a) housekeeping and grounds, (b) facilities maintenance and utilities, and (c) special services, including security. The charge will vary by facility and/or tenant in a facility depending on space occupied and services delivered. The first monthly billing of the new fiscal year will provide breakdowns of the square footage charge by facility and budget unit. Services beyond basic service levels can be provided on a time and materials basis. Please speak with the appropriate Contact Person to inquire about additional services. Discretionary charges should be budgeted as instructed below. Billing questions should be directed to the Account/Billing Contact Person.

A. GSA Housekeeping and Grounds

Budget Account: Discretionary Service Requests/Time & Materials - Account 2059 Contact Person: Rosalind Harris, 654-3721 Maintenance Dispatch, 654-3878

SERVICES PROVIDED: Housekeeping and Grounds provides custodial, pest control, solid waste management, landscaping services and grounds maintenance for the Government Center Complex and other facilities in outlying areas through use of in-house staff in combination with work release/work training programs, and various contract services.

GENERAL INFORMATION: The basic housekeeping service level includes emptying trash receptacles and recycling bins from central collection points, stocking and sanitizing restrooms, cleaning kitchens and break rooms, stocking associated paper supplies, cleaning tables and counters, vacuuming, dusting, carpet cleaning, interior and exterior office window cleaning, spot cleaning walls, carpets and office doors, routine pest and insect control, and trash hauling services. The annual estimate of these charges has been included in the Budget Development Manual and the frequency of these services is listed below. Computer equipment cleaning services are not provided. Requests for spot cleaning spills should be reported to Maintenance Dispatch as soon as possible in order to maintain a safe and clean working environment. Chair cleaning is not part of the basic service but will be performed on a time and material basis and will be performed as scheduling allows. Common area upkeep charges are shared by all tenants in a building based on the square footage occupied by each tenant. Housekeeping also performs contract administration for those outlying facilities with contracted services.

Individual departments in a multi-tenant building or groups of departments may not reduce the basic service level, although they may opt to request an increase in service with a corresponding increase in charges to the requesting department. Permanent increases in


66 FY 2014-15

service levels require CEO approval. In no case will a service be allowed to decrease below acceptable health and safety standards. Listed below are the housekeeping tasks and frequencies provided in the basic service.

Housekeeping Service Levels/Frequencies Trash collection DailyRecycling (where available) Twice weekly Restrooms, cleaned and stocked DailyKitchen/break rooms, cleaned and stocked DailyClean tables & counters DailyVacuum Twice weeklyDusting Once weekly Carpet cleaning Twice yearly Mop restroom floors DailyMop non-restroom, non-carpeted floors WeeklySpot clean tile/ceramic floor As needed Strip and wax flooring Twice yearly Window cleaning - interior office Once yearly Window cleaning – exterior Once yearly Spot clean (carpet, walls, doors) Upon request Pest and insect control As neededTrash hauling As neededRAP (Recycle) boxes Upon request

Grounds service includes turf maintenance, irrigation system installations, monitoring and repairs, weed abatement for fire suppression, seasonal planting and upkeep, tree replacement, shrub and tree trimming, exterior pest and insect control, and sidewalk, walkway, courtyard/atrium and parking lot cleaning and sweeping. Frequency of service depends on the acreage and type of plantings at a particular site. Services may be performed by in-house staff or contracted vendors.

All housekeeping/grounds work will be charged on a time and material basis for those departments not part of the GSA square footage based service.

DISCRETIONARY/TIME AND MATERIALS: If a departmental request is outside the scope of the basic service level received as part of the GSA Square Footage Allocation Charge, it is considered discretionary. Discretionary work will be charged on a time and material basis. A written estimate of the scope and cost of the discretionary work will be presented to the department for approval prior to the work being initiated. Examples of discretionary services are the performance of any of the standard tasks with a service level greater than the basic level, requests for services not normally performed, and requests for service or landscape changes where existing conditions are otherwise adequate and safe. Requests that require a turn-around time of less than 48 hours may incur a surcharge.

One trash receptacle is provided per workstation; additional trash receptacles are provided upon request for $20.00 each. Recycle (RAP) boxes are provided for employees to collect recyclable materials at their workstations. Boxes are provided for pick-up at the GSA Custodial Warehouse. Pick-up can be arranged by contacting the GSA Warehouse at


67 FY 2014-15

654-3763. Delivery of large quantities can be arranged by contacting Maintenance Dispatch at 654-3878. Training and education regarding sustainable practices and recycling is available at no cost upon request.

Rates for Discretionary Service

Type of Labor 13-14 14-15Housekeeping (hourly) $ 38.30 $ 42.71 Grounds (hourly) 58.63 54.98

B. GSA Facilities Maintenance and Utilities

Budget Account: Discretionary Service Request Time & Material – Account 2128 Contact Person: Rob Harris, 654-3883 Maintenance Dispatch, 654-3878

SERVICES PROVIDED: Facilities Maintenance performs corrective maintenance repairs and an extensive preventive maintenance and inspection program for GSA maintained facilities, security systems, and equipment.

The Maintenance division also includes the Utilities division which is responsible for greenhouse gas emissions reduction at GSA maintained facilities. This unit also monitors and pays utility bills for electricity, gas and water at most County facilities.

GENERAL INFORMATION: Basic service levels include routine corrective and preventive maintenance repairs to building infrastructure systems and equipment, utilities monitoring and payment. Examples of routine repairs and services covered through the Facilities/Materials Square Footage Allocation charge include light bulb replacement, carpet repairs, plumbing problems, roof leaks, air conditioning, heating and ventilation problems, and minor exterior and interior common area directional signs. Common area upkeep is shared by all tenants in a building based on the square footage occupied by each tenant.

Maintenance requests should be reported to Maintenance Dispatch as soon as possible in order to maintain a safe working environment.

DISCRETIONARY/TIME AND MATERIALS: If a department’s request is outside the scope of the basic service level received as part of the GSA Square Footage Allocation Charge, then it is considered discretionary. Discretionary work will be charged on a time and materials basis. A written estimate of the scope and cost of the discretionary work will be presented to the department prior to the work being initiated. Examples of discretionary services include, but are not limited to, electrical wiring for new equipment, painting, construction work, duplicating existing keys, rekeying locks, creating department specific informational signs for building interiors, installing new plumbing fixtures at new locations, replacing existing working fixtures, and maintenance and repair of security systems for non-square footage tenants. Major projects require CEO approval.


68 FY 2014-15

Maintenance Time & Materials Labor Rate Schedule (Billable in 20-minute Increments plus Materials)

Classification / Type 13-14 14-15Maintenance Engineer (includes CME, ME & BEUW) $ 73.90 $ 78.90 Trades (including Communication Technician) 68.73 74.45

C. GSA Special Services

Budget Account: Discretionary Requests/Time & Material - Account 2205 Contact Person: Rosalind Harris, Security, 654-3721 Special Events, 477-7187 Access Card Adds, Deletes, and Changes, 477-7189 Conference Room and Audio-Visual Reservations, 477-1554

SERVICES PROVIDED: Special Services manages or administers the following: security guard contract, 24-hour electronic monitoring of alarm systems, security information, permit parking, conference room reservations, audio-visual equipment requests, I.D. badges, fire drills, special events, tour escorts, building access, vending machines, and enforcement of parking regulations.

GENERAL INFORMATION: Core security hours for buildings with on-site security guards are Monday through Friday, 7:00 a.m. to 5:30 p.m. County sponsored public use will not be authorized on weekends, holidays, or outside of the core security hours, unless security services are purchased by the department sponsoring the discretionary activity.

DISCRETIONARY SECURITY SERVICES: Basic security service is provided through the F&M Square Footage Allocation charge for guard services provided during core hours. Services beyond the basic service level are considered discretionary and will be charged directly to the recipient at an hourly rate. Security service fees for approved non-County sponsored special events will be charged directly to the user at an hourly rate for the number of security officers required. Permanent increases in service levels require CEO approval.

Security Guard Rates

Rate Type 13-14 14-15Regular Rate $ 28.76 $ 28.73 Premium Rate (less than 48 hrs notice) 43.14 43.09

MONITORING: Special Services Division also provides panic alarm and facility intrusion alarm monitoring services from the Security Command Center (SCC) located at the Government Center on a fee for service basis. The fee schedule for these services follows.

Alarm/Door/Camera Monitoring/Dispatch Fee Schedule (Monthly)

Rate Type 13-14 14-15Metasys System Alarm Monitoring $ 21.00 $ 21.00 Temperature Alarm Monitoring 21.00 21.00 Panic Alarm Monitoring 11.00 11.00


69 FY 2014-15

Alarm/Door/Camera Monitoring/Dispatch Fee Schedule (Monthly)

Rate Type 13-14 14-15Interactive Door Control & Monitoring Service $ 99.00 $ 100.00 After-Hours Dispatch (calls that require a guard to be dispatched) 195.00 196.00Dispatch Activity (For non-ISF client) 5.00 5.00 Camera Monitoring 28.00 28.00 Fire/Life/Safety Remote Monitoring 46.00 46.00 Intrusion Alarm Remote Monitoring 46.00 46.00 On-Site Alarm Response 184.00 185.00 Elevator Dispatch 34.00 34.00 Departmental Card Reader (req. GSA issued card) 26.00 25.00

ROOM RESERVATIONS: There is no charge to County departments for the use/reservation of GSA managed Conference Rooms. Each room has been assigned a ‘Standard’ setup. The Standard setup is free. All other room configurations are chargeable at the Custom Room setup rate listed below. This rate includes the custom setup and the room returned to its standardized setup upon completion. Customers will also be charged for rooms reserved and not used unless prior notice is received.

AUDIO/VISUAL EQUIPMENT: A rental fee is charged for the use of audio/visual equipment for both County and Non-County users. Internet Access is available in all conference rooms at no cost. Outdoor or other non-secured venues require that a GSA Audio/Visual operator remain at the event for the duration. The following table lists available equipment and daily rental rate.

Audio/Visual Equipment Fee Schedule (Daily*)

Type of Equipment 13-14 14-15Custom Room Setup (Standard Setup No Charge) $ 59.84 $ 64.40 Audio Recorder (Digital/Tape/CD) 22.00 22.00 Poster Display Tower (per week) 5.00 5.00 Trade Show Quality Floor Display (per week) 10.00 10.00 Floor Display Setup and Removal 52.00 52.00 Laptop Computer 40.00 40.00 Large Digital Frame (no laptop required) 20.00 20.00 Microphone (wireless) 9.00 9.00 Portable Lectern 22.00 22.00 Portable Public Address System 22.00 22.00 TV Monitor/VCR 26" 22.00 22.00 Video Projector 40.00 40.00


70 FY 2014-15

MISCELLANEOUS: The following fee schedule displays other selected services and materials provided by Special Services.

Other & Miscellaneous Services Fee Schedule

Description 13-14 14-15Lamination

Business card $ 2.00 $ 2.00 4x6 card 3.00 3.00 Letter size 3.00 3.00 Legal size 4.00 4.00 11x17 size 4.00 4.00 Lamination and photo for provided card 6.00 6.00 Lamination, photo, and clip for provided card 7.00 7.00

ID Badges/Security Access Cards Complete badge & digital access card $ 33.00 $ 32.00 Reprinting due to customer error 6.00 6.00

OTHER SPECIALIZED SECURITY SERVICES: Special Services also offers a variety of specialized security services including confidential minor theft investigations, site risk assessments, and the development and annual update of evacuation plans. Please call for pricing information.

EMERGENCY PREPAREDNESS KITS: These kits are designed to help departments prepare for various disasters, evacuations and emergency situations. The resources for a complete training session are included, as well as a complete PowerPoint presentation.

Emergency Preparedness Fees

Item 13-14 14-15Fire Drills (including training)

Security Operations Manager $ 84.91 $ 91.78 Maintenance Engineer Support 73.90 78.90

Evacuation Maps Planning and/or Drawing Per Quote Per Quote

OUTDOOR FUNCTIONS: Special Services staff can arrange outdoor functions. The charges for these activities vary depending on the size of the group and equipment requirements.

Special Event Fees

Item 13-14 14-15Event Application Fee for non-County event $ 50.00 $ 50.00 Equipment Rental Fees (stages, canopies, etc.) Per Quote Per Quote


71 FY 2014-15

2. GSA PROJECTS GROUP

Budget Account: Discretionary Service Request – Account 2128 Contact Person: Glenn Hemme, 645-1356 Manager GSA Projects Group

FACILITIES PROJECT MANAGEMENT: GSA Projects Group has responsibility for project management of significant facility repairs, extraordinary maintenance, and remodeling of County facilities in support of budget programs for Required Maintenance and Capital Projects. Similar project management services are provided for related facility interior and infrastructure upgrade programs such as card-access, carpet & flooring, window treatment, mechanical & HVAC, power distribution, roofing, painting, etc. Project Management services are offered on a discretionary basis to all County Agencies for their budgeted facilities and interiors remodeling projects.

GSA Projects Group can provide project budget estimates for major projects as well as addressing Client requirements for design work, furniture procurement, installation, and interiors remodeling. Many facility projects require the services of architects and/or engineers for design and permitting, or to properly determine scope feasibility and budget estimate.

GSA Projects Group contracting procedures include JOC contract and G15 PO contract processes which encumber directly against the Client funding site. This allows the Client to track encumbrance and expenditure real time in VCFMS to demonstrate their facilities-related budget execution plan as well as traditional use of our extensive standing BPO contracts with local vendors and consultants which bill to the Client at time of invoicing.

Projects managed by GSA Projects Group are charged a Project Management (PM) Fee (see below) based on a set percentage of all actual costs of each project. For the fourth concetive year, the GSA PM Fee remains at a reduced rate of 9.9%. In instances where a Project Manager expends time but a project is not completed (e.g. development of scope, planning or design effort commenced with subsequent client cancellation), project management fees will be charged on an hourly basis.

Project Management Charges

Labor 13-14 14-15Project Management Fee 9.9% 9.9% Project Manager (Hourly Rate) $ 94.91 $ 108.01

INTERIORS & SYSTEMS FURNITURE: The Interiors function of GSA Projects Group provides project management for the modular system furniture program and related Interiors installations. This includes procurement and installation for office workgroup moves, additions, and minor repairs or adjustments to existing modular furniture components which includes furniture design, procurement of desks, chairs, tables, file/storage cabinets, bookcases, task lights and system furniture installations. Moving services and packing assistance is available upon request. Vendors can be dispatched for furniture and chair repairs on a time and materials basis.

Most Interiors work is performed by outside vendors and billed at actual cost plus the PM Fee noted above. In-house effort will be billed at the hourly rates below. Materials maintained in


72 FY 2014-15

stock for in-house installation will be billed at cost plus nominal mark-up for order and handling not to exceed 10%.

GSA Interiors In-house Charges (Billable in 20-minute Increments plus Materials)

Labor 13-14 14-15Vendor Workstation Design & Labor (CAD) Per Quote Per Quote Interiors Management & Design $ 71.92 $ 76.89 Interiors Labor 53.20 54.61

3. GSA PROCUREMENT SERVICES

Budget Account: Purchasing - ISF - Account 2176 Convenience Copier Program - ISF - Account 2178 Contact Person: Rosa Ceniceros, 654-5133 Boyd Donavon, 654-3778

SERVICES PROVIDED: Procurement Services purchases and obtains goods and services for the County by performing the following: process purchase requisitions, issue Purchase Orders (PO’s) and PO Change Orders, issue and evaluate bids, proposals, and quotations, assist with bid specifications, draft contracts, manage surplus sales and auctions, provide purchasing training, verify licenses and insurance coverage, manages vendor registration, and assists with vendor performance issues. Procurement also manages the Convenience Copier and Procurement Credit Card programs and assists with compliance of the Living Wage Program and Green Procurement policies.

GENERAL INFORMATION: The fee for Procurement services is incremental based on the increasing level of service required as the PO amount increases. Service fees are adjusted annually based on the number of documents processed in each category. For additional information, contact Procurement Services. Estimated annual Procurement charges for departments are indicated on charts included in this section.

Procurement Services Fee Schedule

Processing fee based on PO $ Amount 13-14 14-15$1 - $10,000 $ 31.03 $ 32.89 $10,001 - $35,000 285.68 302.87 $35,001-$100,000 864.85 914.70Over $100,000 and RFPs 1,097.80 1,161.04 Change Orders 9.46 10.06 Price Agreement Access Fee (per document)-except blanket PGs which are charged based on the fees above 9.62 10.21

Rapid Acquisition Program (RAP) Fee $1 - $10,000 7.79 8.36 PO $ Amount Threshold Change Subject to fees listed above Dept Issued/Request for Proposal/Bid Review Fee Same as processing fee


73 FY 2014-15

NOTE: Requests for proposals will incur a fee for service rendered whether or not a contract is actually awarded through Procurement Services. RFP service includes consultation and work-up of requirements with the requesting department, preparation of proposal documents, proposal evaluation, vendor negotiation and RFP award. Change orders increasing an existing PO to a higher incremental dollar threshold will result in an additional PO category fee, in addition to the change order fee.

PRICE AGREEMENTS (PGS): Procurement Services establishes price agreements when a vendor’s products or services are used County-wide and/or when a master contract is awarded to a specific vendor.

A release (or order) issued against a Price Agreement is referred to as a PG. PGs are used to obtain goods or services at a fixed price, or under fixed terms and conditions. A PG transaction encumbers the funds to pay for the orders placed against a master contract or Price Agreement.

PGs bypass the requisition process. Once Procurement Services establishes the parameters for the Price Agreement, agencies/departments create PG documents online. Depending on the specifics of the Price Agreement, PGs can be issued for each individual order or can be established as a blanket order.

RAPID ACQUISITION PROGRAM (RAP): RAP provides a faster, more streamlined ordering process for orders up to $10,000 in value. The above per document charge for RAP purchases applies to agencies and departments enrolled in the program and whose staff has undergone the necessary training.

PROCUREMENT CARD PROGRAM: This program provides a convenient method for departments to make small dollar purchases. GSA administers the issuance of cards, training, and account maintenance.

CONVENIENCE COPIER PROGRAM: This program administers the placement and rental of copiers and multi-functional machines including all supplies and equipment maintenance. Program costs are recovered through per copy charges based on actual copy machine volume. Estimated annual charges for departments are indicated on charts included in this section.

Other Procurement Fees

Services Provided* 13-14 14-15Convenience Copier Fee

Per copy or printed page charge - Black & White $ 0.03 $ 0.03 Per copy or printed page charge – Color (limited availability) 0.10 0.10


74 FY 2014-15

Other Procurement Fees

Services Provided* 13-14 14-15Hole punching, saddle stitching and faxing capabilities are available at a 30% discount below list price. Please notify contact person above for further information.

4. GSA CENTRAL WAREHOUSING & DISTRIBUTION SERVICES

Budget Account: Stores - ISF - Account 2181 Contact Person: Christopher Limon, Manager, 654-3811 Uriel Nateras Warehouse Services/Sales, 654-3763 Jim Dorman, Surplus, 645-1311 Kathleen Pendergraft, Records Center, 650-4015

SERVICES PROVIDED: Central Warehousing and Distribution Services provides the following services: sale of County-wide common use items, warehousing of department owned inventory, dock receiving and staging, surplus property pickup, warehousing, and disposition, and departmental document/product warehouse management with web shopping cart access.

GENERAL INFORMATION: Business Support Services reduces the departmental cost of administering a material handling program with its central warehousing services.

CENTRAL WAREHOUSING (CW): CW sells and delivers common use County publications and forms (PAOF), record boxes, and other County specialty items. Ordering is accomplished via the web at http://docushare/docushare/dsweb/HomePage. Enter your ID number and regular local network password to place orders.

Central Warehouse Service Fees

Description 13-14 14-15

Stores inventory items - Requisition Fee $ 7.50 $7.50

Stores inventory items - Line Item Fee 0.30 0.30

SURPLUS WAREHOUSE: The surplus property warehouse is located at the Government Center Service Building. Visit GSA’s intranet to review surplus available for reuse. Go to http://vcweb/gsa/procurement/surplus.aspx for more information. Surplus items selected may be picked up or we can deliver items to your department. Warehouse services labor charges may apply for special project surplus coordination and/or return of surplus once delivered. To make arrangements to have surplus items picked up, to inspect surplus property inventory, or to make special surplus pickup arrangements, call the contact person above. Otherwise, for routine surplus notification and pickup requests, go to http://vcweb/gsa/bsupport/SurplusForm.asp to initiate the process.

Surplus Property Pick-Up and Delivery Fees

Item 13-14 14-15


75 FY 2014-15

Surplus Property Pick-Up and Delivery Fees

Item 13-14 14-15Surplus Item Pickup or Delivery Fee No Charge No Charge

WAREHOUSE SERVICES: Material handling and docking services to receive shipments and other County orders are provided. Dock Services will provide secured staging of products received for pickup by the ordering department or scheduled redelivery of the product to the department. Dock services will assess a per box or item fee for items received. An hourly rate will apply for pallet receiving services and redelivery of pallets or oversized items. A redelivery fee per box/item will apply for items redelivered to departments. Boxes or items received at the dock and held at the department’s request for more than one night will be assessed a square foot overnight staging fee per night while being warehoused. If the items or boxes are on pallets, the overnight charge will be per pallet. The staging fee will apply the second business day after a department has been notified that their shipment has been received. Closed crate and open pallet storage of department owned goods is provided and can include inventory management services to alert to replenishment needs. Web access to request such goods can be coordinated.

Warehouse Services

Services Provided 13-14 14-15Box received or re-delivered $ 8.14 $ 8.14 Incoming expedited box receipt/delivery/tracking (e.g.UPS) 3.50 3.50 Incoming expedited envelope receipt/delivery/tracking (e.g.UPS) 0.75 0.75 Pallet received/re-delivered or dock staging services (hour) 43.87 43.87 Pallet storage after first night (pallet / night) 7.00 7.00 Pallet storage (recurring monthly storage) 50.00 50.00 Crate storage (recurring monthly storage) 35.00 35.00

DOCUMENT/PRODUCT INVENTORY MANAGEMENT: Intranet view and order access is provided to your departmental documents/products. After a review of your needs, documents/products are maintained either physically at Central Warehousing and/or in a digital library for print-on-demand via GSA Document Management. Central Warehousing coordinates distribution services for these managed items using GSA couriers at no extra cost.

Pick and Pack Rates for Forms Storage

Services Provided 13-14 14-15Receiving / restocking fee $ 7.00 $ 7.00 Charge per requisition 10.50 10.50 Charge per line item on requisition 3.75 3.75 Forms storage (per cubic ft.) 0.50 0.60


76 FY 2014-15

5. GSA RECORDS CENTER

Budget Account: Storage - ISF - Account 2283 Contact Person: Steve Nelles, Manager, 654-2104 Kathleen Pendergraft, 650-4015

SERVICES PROVIDED: The GSA Records Center provides records storage including file retention administration. Destruction notification reports are provided. Once approved for destruction, shredding services are coordinated.

GENERAL INFORMATION: The Records Center minimizes office space devoted to inactive records/documents through its records management program and also supports records imaging programs.

RECORDS STORAGE CENTER: The storage center administrative office is located at the Government Center Service Building. Storage of inactive/semi-active records with automated retention, retrieval, and destruction services is provided. Data entry of file folder detail is provided. Secure delivery of files is provided. Web access to view records, and/or request records for delivery, is available at http://157.145.204.191/webadv/. For additional program information, call the contact person(s) listed above.

Records Storage Center Fee Schedule

Services Provided 13-14 14-15Storage, per 1 cubic ft (approx: 12”W x 15”L x 10”H) per month $ 0.28 $ 0.33 Record box receiving fee per box 3.25 3.25 Retrieval/return of Post Input box 2.50 2.50 Retrieval/return of Post Input File 3.00 3.00 Permanent withdrawal of file or box 4.00 4.00 Same day rush retrieval of box 4.00 4.00 Same day rush retrieval of file 6.00 6.00 Box delivery / pickup - 1st box 10.00 10.00 Box delivery / pickup - additional boxes 1.25 1.25 Rush box delivery / pickup - 1st box 30.00 30.00 Rush box delivery / pickup - additional boxes 2.00 2.00 Disposal fee (recycle) per box 4.20 4.20 Disposal fee (shredding) per box 6.30 6.30 Data entry at box range entry level 1.60 1.60 Data entry at file folder level per file 2.85 2.85 Special handling/secured file folder delivery fee (each way/file) 5.50 5.50 Labor fee for special service requests (per hour) 43.87 49.03 Web inquiry/file request of department records Free Free


77 FY 2014-15

6. GSA MAIL SERVICES

Budget Account: Mail & Courier Charges - ISF - Account 2174 Contact Person: Chris Limon, 654-3811 Judy Rodgers, 654-2775

SERVICES PROVIDED: Mail services include sorting and batching incoming U.S. mail and brown mail, metering/sealing all outgoing U.S. mail, permitted bulk/standard mail, and business reply mail processing. Also included are United States Postal Service (USPS) approved and certified address processing services for maximum automation discounts, direct address laser imprinting from an address software processor, and print-to-mail coordination services for specific department applications.

GENERAL INFORMATION: In the Mail Center, incoming USPS and brown mail are sorted and batched to an approved mail delivery number. The batched mail is then delivered by GSA Stores courier service. The annual fee is assigned based on the agency's volume of mail sorted and batched to the mail delivery number. Current USPS postage rates are based on class, weight, and customer conformance with USPS automation standards and/or participation in GSA Mail Center print-to-mail program. USPS postage charges decrease with increasing use of automation compatible mail. The Mail Center handling fee varies according to level of compatibility compliance and size of mail piece. Most outgoing County mail is metered at a discount rate. The Mail Center handling charge includes metering, sealing, and coordinated delivery to the USPS. The print-to-mail program hosts document templates and schedules data transmissions to output documents across mail, web, or e-mail channels. Address quality filters yield both reduced postage and higher delivery rates. The Mail Center utilizes certified postal software and includes bar coding, tagging, and preparing USPS forms to qualify for maximum discounts. Postage rates shown are based on 1st class metered mail weighing 1 oz., unless otherwise noted. Postage rates shown reflect rates approved by the USPS as of January 2014 and are subject to change. Contact us to review how to prepare automation compatible mail in order to achieve maximum postage discounts.

Mail Center Fee Schedule Estimated USPS

Postage RateMail Center

Handling Fees Description 13-14 14-15 13-14 14-15

Outgoing Mail Processing

U.S. Mail, 1 oz. letter, Automation-compatible $ 0.405 $0.435 $ 0.060 $ 0.063 U.S. Mail, 1 oz. letter, Non-Automation compatible (e.g.- handwritten) 0.433 0.460 0.075 0.075

Large Envelope, 1 oz., Automation-compatible 0.834 0.874 0.102 0.102 Large Envelope 1 oz, Non-Automation compatible. 0.920 0.980 0.102 0.102

Expedited Packages; UPS, FedEx, USPS Priority 20% fee not to exceed $3.50Automated Print-To-Mail Outgoing Processing

First class mail 1 oz.(range dependent on qualification levels), includes tray, tag, USPS paperwork, and delivery

$ 0.360 to 0.433

$0.381to 0.460 $ 0.05 $ 0.05


78 FY 2014-15

Mail Center Fee Schedule Estimated USPS

Postage RateMail Center

Handling Fees Print to Mail Data Conversion $ 0.035 $ 0.035 Print to Mail Data Merge 0.035 0.035

Lettershop Processing: Address list processing includes address correction, USPS standard address formatting, CASS certification, PAVE & NCOA certification, and direct address imprinting. Minimum quantity is 200 pieces for Standard (Bulk) or 500 pieces for First Class Automation and requires use of an electronic address file. Fee is per setup.

50.00 50.00

Special Mail Services Permitted business reply mail processing (plus applicable USPS

postage/fees) $ 0.080 $ 0.080

Postage due processing (plus applicable USPS postage/fees) 0.080 0.080 Incoming U.S. and Brown Mail Processing (annually)

Processing of add’l location numbers to an assigned delivery location $ 90.00 $ 93.00Low volume 975.00 1,000.00Mid volume 1,405.00 1,450.00High volume 2,180.00 2,250.00Unlimited 2,935.00 3,100.00

COURIER SERVICES: Courier Services provides daily delivery service of U.S. mail, brown mail, graphics print orders, small stores sales items, pick and pack forms deliveries and the pickup of outgoing UPS shipments. Each courier route stop is assessed an annual maintenance/setup fee. A courier delivery charge is assessed per delivery per stop.

Courier Services Fee Schedule

Services Provided 13-14 14-15Annual courier route stop Per stop setup & maintenance $ 250.00 $ 250.00 Monthly courier service Per stop, once a day delivery 9.90 10.25 Monthly courier service Per stop, twice a day delivery 8.50 8.80

7. GSA DOCUMENT MANAGEMENT SERVICES

Budget Account: Graphics Charge - ISF - Account 2177 Contact Person: Steve Nelles, 654-2104 | [email protected]

SERVICES PROVIDED: Document Management Services supports document workflows from creation to capture. We leverage County-wide volume and technology to deliver documents with greater efficiency and less cost.

GRAPHICS: Full-service digital printing, copying, high resolution commercial color, binding, and finishing services. A complete line of paper and envelope stock is available. Letter fulfillment services include folding, inserting, tabbing, and inkjet address application.


79 FY 2014-15

PRINT-TO-MAIL AUTOMATION: Host document templates and schedule data transmissions to output documents across mail, web, or e-mail channels. Address quality filters yield both reduced postage and higher delivery rates.

DESIGN SERVICES: Graphic design and production consultation creates professional looking documents with managed output. Full color banner and poster creation is also available.

E-FORMS: Transform paper and manual office workflows by developing online forms and data capture. GSA expertise and consulting create not only documents, but business processes solutions.

SCAN SERVICES: Many documents exist only in paper format, making them difficult and expensive to file, share and archive. The GSA Scan Center includes high-speed scanners, software and skilled operators to convert and index your paper documents into electronic documents. Distributed scan software can also be installed on-site.

DOCUSHARE: Our subscription fees support web-based platforms to host document workflows, enabling workgroups to share, publish and capture content. Docushare can be connected to web-services and print systems to deliver an end-to-end document lifecycle solution. Hard copy and electronic content is managed with greater ease and efficiency.

VCPRINT: The County’s online print portal makes it easy to order print-on-demand documents. Upload documents and track delivery and billing status in real-time.

GENERAL INFORMATION: Services provided by GSA Business Support will be charged directly to the requesting department and will be billed monthly. GSA leverages the entire County’s estimated annual production volume to pass along the lowest rates possible. Along with on-line order history, a comprehensive and detailed catalog of document services and products can be estimated via VCPrint. The following charts list basic rates.

For high volume quotes and information, please contact our job estimator at 654-3703 or [email protected].

Document Management Services Price List

Description 13-14 14-15Digital Printing

Black and White, 8.5 x 11 $ 0.035 $ 0.04 Color, 8.5 x 11 (4-color digital press) N/A 0.25 High Volume Pricing Per Quote Per Quote

Imaging Services

Services Provided 13-14 14-15Document Scanning, paper to digital image, 300 dpi TIFF or PDF

8.5 x 11 $ 0.05 $ 0.08 8.5 x 14 0.05 0.08 11 x 17 0.10 0.08


80 FY 2014-15

Imaging Services

Services Provided 13-14 14-15OCR capture for searchable text, additional per page $ 0.05 $ 0.05 Project Scanning, index field capture and ECM upload Per Quote Per Quote

Litigation Scanning Uniform originals $ 0.08 $ 0.10 Mixed originals 0.15 0.15 Hand placement 0.30 0.30 E-bates stamp, sequential numbering 0.02 0.02 File level naming 1.00 1.00

Labor – Document Preparation Complex hand sorting $ 78.42 $ 78.42 Document labeling and boundary preparation 78.42 78.42

Storage Media CD copy with label $ 20.00 $ 20.00 Release to ITS File Net or GSA Docushare Per Quote Per Quote

Letter Fulfillment Processing Fee Schedule

Description 13-14 14-15Inserting, first insert $ 0.03 $ 0.03 Inserting, each additional insert 0.02 0.02 Tabbing 0.02 0.04 Pressure seal letter printing 0.04 0.04 Pressure seal folding / sealing 0.01 0.01 Pressure seal / inserting 0.020 0.030 USPS Letter Fulfillment or Inkjet addressing 0.075 0.080

System Administration Annual Fees for Document Management Services

Description 13-14 14-15Docushare Department Level Mgmt Annual Fee $ 2,500 $ 2,500 Docushare Document Management Annual Fee 4,000 5,000 Monthly Digital Document Housing 1.00 2.50 Docushare Managed Group Subscriptions (CPX workflows) annual 300.00 300.00 Docushare Managed Group Subscriptions (CAL’s Write/Scan) annual 100.00 100.00 Docushare Managed Group Subscriptions (Read Only) annual 50.00 50.00 eForm RepGen Data Site Fee N/A 2,500eForm and VDP Template Annual Hosting Fee N/A 1,000


81 FY 2014-15

8. GSA TRANSPORTATION - ISF

Budget Account: Transportation Charges - ISF - Account 2521 Gas/Fuel Charges – Account 2525 Contact: Rod Lohof, 672-2042

SERVICES PROVIDED: Purchase, maintenance, repair and replacement of automobiles, trucks, vans and other vehicles (including farm equipment). Motorcycles are not included.

GENERAL INFORMATION: Departments will be charged a fixed rate and a variable mileage rate for assigned vehicles. Additionally, departments will be directly charged for all fuel usage. The fixed rate includes: 1) the vehicle acquisition cost and costs to prepare the vehicle for placement in service, including communication equipment installation, less salvage value, divided by the estimated useful life of the vehicle, 2) an Agency and County overhead charge, and 3) interest expense if the vehicle is internally financed. The variable mileage rate includes the operational and departmental indirect costs. These rates are calculated annually based on accumulated costs by vehicle class and number of miles driven.

BDM estimates for Object #2521 reflect the fixed rate and variable mileage rate based on vehicles currently assigned to the Department including any anticipated FY 14-15 vehicle replacements. Fuel will be billed to Object #2525 at the actual fuel cost per gallon plus a per gallon overhead fee to recover operational expenses related to fuel storage, mandated monitoring, and dispensing. BDM estimates for Object #2528 reflect estimates for motor pool use based on FY12-13 motor pool activity. Estimates for Object #2295 reflect estimates for repair of electronic equipment in vehicles, but not the radio itself, which is a separate charge from ITS.

Vehicle damage costs are not covered by Transportation annual rates. Costs for damages from accidents and vandalism are reimbursed by the Liability and General Insurance Fund. Annual losses are included in the Risk Management calculation of general insurance premiums. Departments with damaged vehicles resulting from operator abuse will be directly charged. Discretionary vehicle modification (including painting and body work) will be charged to the department requesting the work.

When service “loaners” are provided, a fuel surcharge will be added to the variable rate below based on current price per gallon. The following schedule displays the fixed and variable rates per vehicle class code.

Fleet Services Variable Transportation Rates Variable $ / Mile

Class Vehicle Type 13-14 14-1551 Compact sedans $ 0.20 $ 0.21 52 Compact wagons 0.46 0.44 53 Hybrid Sedans 0.18 0.18 54 ½ Ton pickups 0.18 0.20 55 ¾ Ton pickups 0.25 0.25 56 Animal Regulation trucks 0.18 0.20 57 Full Size Vans 0.21 0.23


82 FY 2014-15

Fleet Services Variable Transportation Rates Variable $ / Mile

Class Vehicle Type 13-14 14-1558 4-Wheel drive vehicles 0.23 $ 0.28 60 Trucks, dump and flat bed 1.33 1.54 62 Mini-SUVs 0.23 0.24 65 Mini-Vans 0.19 0.22 67 Hybrid 4-Wheel drive 0.11 0.13 68 1-Ton utility bed trucks 0.40 0.40 69 Mini-Pickup trucks 0.21 0.24 70 4-Wheel drive, Sheriff 0.44 0.37 71 Vans, Sheriff 0.27 0.18 72 Buses, Sheriff 1.49 1.74 73 Hybrid SUV 0.10 0.13 74 Special Investigation, Criminal Justice 0.10 0.13 75 Patrol vehicles, Sheriff 0.23 0.24 76 Mid-size sedan 0.16 0.17

Central Motor Pool vehicles can be reserved online at the Motor pool link found on the Fleet Services web page http://vcweb/gsa/Fleet/index.asp. This website will allow you to view the status of your reservation request(s) as well as provide the ability to cancel or make changes to your reservation request(s). Reservations may be cancelled on-line prior to the beginning of a reservation at no charge. There will be a flat $20 “no show” fee for reservations that begin but the user does not arrive to pick up the vehicle. The minimum usage charge per trip is $10.

Fleet Services Motor Pool Rates Fixed Rate Per Hour

Variable Rate Per Mile

“Est.” Fuel Rate Per Mile

Class Vehicle Type 13-14 14-15 13-14 14-15 13-14 14-1551 Compact Sedans $ 2.84 $ 2.78 $ 0.20 $0.21 $ 0.14 $0.1053 Hybrid Sedans 2.84 2.78 0.18 0.18 0.09 0.0765 Mini-Vans 2.84 2.78 0.19 0.22 0.18 0.1567 Hybrid 4-Wheel Drive 2.84 2.78 0.11 0.13 0.15 0.1276 Mid Size Sedans 2.84 2.78 0.16 0.17 0.18 0.11

DEPARTMENT GUIDELINES FOR REQUESTING ADDITIONAL DEPARTMENT ASSIGNED VEHICLES: All requests for additional department assigned vehicles, except Sheriff's motorcycles, must be sent to the department’s assigned CEO Analyst on a Service Provider Item/Service Request form located at http://vcweb/gsa/Fleet/PDFs/serviceProvider_form_07.pdf. The CEO will coordinate the necessary review of these requested vehicle requirements with GSA Fleet Services and will forward the approved Service Provider Item/Service Request form to the Transportation ISF: GSA Fleet Services, Location Code #5030.

Requests for vehicles identified as grant-funded on the Service Provider Item/Service Request form will be treated as one-time requests. Grant-funded vehicles are not charged a fixed rate per month and consequently not scheduled for replacement. Thus, departments must make a


83 FY 2014-15

request each time they wish to purchase or replace a grant-funded vehicle. If a department wishes to request an additional, ongoing department assigned vehicle, the vehicle should not be identified as grant-funded in the Service Request.

The estimated vehicle costs in the following schedule are derived from manufacturer’s latest quoted price and will vary depending upon the latest prices and options required. Please contact Fleet Services Manager for pricing of specialized vehicles and for vehicle types not listed below.

Budget Amounts for Commonly Requested Vehicles

Vehicle Type “Est.” Monthly Rental Rate

Compact sedan $154.37Mid-size sedan 261.58Hybrid Mid-size sedan 218.39Sedan, Police package 792.60Mini-Van, Cargo 217.10Mini-Van, 8 Passenger 234.64Full-size van, Cargo 284.70Full-size van, 12/15 Passenger 243.50Mini-Pickup truck 207.13½ Ton pickup truck 251.68¾ Ton pickup truck 265.631 Ton utility truck 309.90

9. GSA HEAVY EQUIPMENT - ISF

Budget Account: Heavy Equipment - ISF - Account 2274 Contact: Rod Lohof, 672-2042

SERVICES PROVIDED: Heavy Equipment provides central administrative control over the purchase and maintenance of heavy construction and maintenance equipment. Services include the maintenance and repair of heavy construction equipment and vehicles over one ton. Heavy Equipment also provides transport services.

NON-GENERAL FUND DEPARTMENT GUIDELINES FOR REQUESTING NEW HEAVY EQUIPMENT: All PWA-Roads and PWA-Watershed Protection District requests for additional vehicles must be sent to the department’s assigned CEO Analyst on a Service Provider Item/Service Request form. The CEO will coordinate the necessary review of these requested vehicle requirements with GSA Fleet Services. Additionally, PWA should contact GSA Fleet Services for price information for items being requested and budget the appropriate amount in Account 5512 of the applicable budget unit.

NOTE REGARDING REPLACEMENT CONTRIBUTION FOR HEAVY EQUIPMENT: PWA may also be required to budget an amount in Account 5512 of the Roads’ or the Watershed Protection District’s budget to provide any funding required for equipment replacement above the original purchase price. GSA Fleet Services will provide PWA with the necessary information.


84 FY 2014-15

Fleet Services Heavy Equipment Rates

Class Type Rate per 13-14 14-1501 ½ Ton pickups / vans Mile $ 1.10 $1.10 02 ¾ Ton pickups Hour 19.40 20.60 03 Flatbed trucks Hour 16.00 18.20 04 5 cubic yard 2-axle dump truck Hour 33.90 34.60 05 8 cubic yard 3-axle dump truck Hour 29.40 30.90 06 4-Wheel drive pickup truck Mile 1.50 1.60 07 Water truck Hour 27.10 26.30 08 Air compressor Hour 29.00 43.70 09 Wheel loader Hour 46.30 40.10 10 Graders Hour 38.60 35.80 12 Roller Hour 21.30 27.60 13 Towed broom Hour 63.10 44.70 14 Cranes Hour 283.90 259.10 15 Compact tractor loader Hour 46.90 40.40 16 Trailer Hour 5.00 6.00 17 Large dozer Hour 101.20 115.30 18 Hydraulic excavator Hour 53.70 66.80 19 Small dozer / crawler loader Hour 27.20 37.80 21 8 yard dump – W.P.D. Hour 27.20 29.80

4801 Tree trimming trucks Hour 29.10 30.50 4803 Paint striper Hour 96.00 92.30 4804 Transport tractor Hour 29.50 41.50 4805 Cement mixer Month 48.00 24.00 4806 Chipper trailer Hour 12.60 14.00 4807 Stump cutter Hour 207.00 242.00 4808 Forklift Month 480.00 266.00 4809 Paving machine - curb Hour 56.70 108.00 4810 Disk Month 700.00 1,154.00 4811 Light tower – trailer mounted Month 100.00 131.00 4812 Lowboy trailer Hour 9.70 13.10 4813 Line remover Month 13.00 12.00 4814 Tailgate spreader Month 96.00 78.00 4816 Large weed spray truck Hour 67.00 66.60 4817 Water truck Mile 9.10 7.40 4818 Generator – trailer mounted Month 314.00 378.00 4819 Tack distribution trailer Month 221.00 220.00 4820 8” Pump – Trailer mounted Month 617.00 577.00


85 FY 2014-15

F. Information Technology Services Department

1. Network Services - Voice/Data Budget Account Number: Voice/Data - Account 2033 Contact Person: Dan Richards, 677-8777

SERVICES PROVIDED: Voice and Data services includes activity surrounding telephone services, Voice Mail, third party Telephone Company phone charges, Data Network Access (wired and wireless), and Voice/Data Install/Repair Time and Material charges. More specifically, these accounts include charges for telephone sets; lines for existing sets; the Unified FAX Service, new lines for FAX machines, modems, service enhancements, automatic call distribution (ACD); LAN; WAN; and adds, moves or changes.

GENERAL INFORMATION: Voice and Data Network Access rates include normal maintenance and support for the voice and data network. New services will be billed on a time and material basis until the service is established as a component of the existing network, at which time maintenance and support will become part of the basic service rate. Replacement phones will be included as part of the Voice Network Access rate unless the replacement is because of employee negligence, in which case it will be replaced on a Time & Material basis.

If appropriate, remember to budget in Account 2033 - Voice/Data-ISF, the rate of $26.75 per month per handset for recurring voice network access charges plus a dollar value for calls made off the County network. Also when appropriate budget for new voice mail service at a rate of $2.75 per month. Network Services ISF will continue to fund the installation of New VoIP installations as part of the existing Nortel Replacement strategy; however, VoIP installations (i.e. not a replacement of an existing Nortel system) are the responsibility of the requesting Department/Agency from a funding point of view.

As noted in the chart that follows, there are no changes to the Voice Network rates between FY 2013/14 and Fiscal Year 2014/15. In regards to the Data Network, the Data Network Access rate has been reduced by 5.0%, from $20.00/month to $19.00/month effective July 1, 2014. This rate deduction is attributable to cost containment efforts in the area of network maintenance and support.


86 FY 2014-15

Fiscal Year 2014/15 Voice Rates (Account 2033)

Service Unit of Measure Service Rates per Month FY 2013/14 FY 2014/15

Voice Network Access Charge per Access $ 26.75 $ 26.75 Voice Mail per Mailbox $ 2.75 $ 2.75 Expansion Model - VoIP per Device $ 5.50 $ 5.50 Off-Network Phone Support per Device $ 10.45 $ 10.45 Connection for Fax/Modem, Answer Machine per Device $ 16.65 $ 16.65 Secondary Line per Line $ 0.45 $ 0.45 Off Network Fax/Modem per Device $ 6.10 $ 6.10 Voice Mail Out Calling per Device $ 2.00 $ 2.00 ACD Recording Access per Access $ 28.30 $ 28.30 Unified Fax Service per Device $ 5.00 $ 5.00 Mobile Device Management (MDM) per Device $ 4.50 $ 4.50 VoIP Transition Charge –VCMC per Phone $ 4.63 $ 4.63 VoIP Transition Charge – Courts per Phone $ 8.46 $ 8.46 Data Network Access Charge per Access $ 20.00 $ 19.00 Microwave Assisted Broadband (Ceragon MW) per Access $ 800.00 $ 800.00 Fiber Broadband (INET Service) per Access $ 365.00 $ 350.00

2. Network Services - Radio-ISF Budget Account Number: Radio Communications - Account 2034 Contact Person: Dan Richards, 677-8777

SERVICES PROVIDED: Radio Communication Services include dispatch access charges, various radio/electronic equipment service, single user equipment fixed asset and radio/electronic equipment install, repair time, and material activity. This account includes activity for the expansion and maintenance of the radio microwave network and repair/installation of various public safety radio/electronic equipment.

GENERAL INFORMATION: All Radio Communication rates include normal system maintenance and support; however, incremental or new services will be charged on a time and material basis until the incremental or new service is imbedded into the existing platform at which time support services will be provided within the service rate.

It should be noted that the Harris Microwave Upgrade Project has been completed for the Sheriff Department and the Fire District; however, new microwave sites continue to be added as Network Services deploys point to point equipment to replace carrier based interconnect. The carrier replacement microwave will be charged on a time and material basis until the incremental or new service is imbedded into the existing platform, at which time support services will be provided within the service rate.

In regards to Time and Material charges, the hourly rate for Telecommunication Equipment Installation and Repair has been increased to $69.50 per hour for FY 2014/15 while the rate for a Telecommunication Engineer/Analyst has been maintained at $100.50 per hour.


87 FY 2014-15

FY 2014/15 Radio Communications Equip. & Services (Account 2034)

Service Unit of

Measure Service Rates per Month FY 2013/14 FY 2014/15

Dispatch Access per Access $ 349.90 $ 349.90 Radio Repeater Access 1 to 5 Units per Access $ 48.15 $ 48.15 6 to 15 Units per Access $ 64.75 $ 64.75 16 to 30 Units per Access $ 101.65 $ 101.65 Over 30 Units per Access $ 190.60 $ 190.60 Vault Charge per Device $ 101.00 $ 101.00

FY 2014/15 Network Services Labor Rates (Accounts 2033 & 2034)

Service Unit of

Measure Service Rates per Hour FY 2013/14 FY 2014/15

Manager, IT Services Project per Hour $ 111.20 $ 111.25 Telecommunications Equip Installation/Repair per Hour $ 69.00 $ 69.50 Telecommunications Engineer/Analyst Rate per Hour $ 100.50 $ 100.50 Security Analyst per Hour n/a $ 108.65 Stand-by Rate per Hour $ 11.00 $ 11.00 Overtime Rate per Hour 1.50% hourly rate 1.50% hourly rate

3. Information Technology Services - Information Systems Technology Budget Account Number: Information Technology - Account 2192 Contact Person(s): Application Services Rodney Lanthier, 654-7658

Enterprise Services Dan McClure, 654-3122 Technical Services Richard Young, 654-3561

SERVICES PROVIDED: Information Systems Technology provides technology consulting, design, software and mobile application development, implementation, operation, and maintenance support services for automated computer systems coupled with infrastructure support services in the areas of data center operations, server, database, desktop, laptop and mobile devices. A 24/7 service desk is available to support around the clock service to agencies and departments. Service rates for Data Center Operations displayed below include normal maintenance and support as incremental new services will be provided on a time and material basis until such service becomes integrated into the specific data center operation, at which time the maintenance and support will be included in the service rate.

GENERAL INFORMATION: The Technical Services, Enterprise Services, and Application Services Divisions continue their efforts to implement cost containment initiatives and increase the transparency of service rates. In regards to transparency the service rate information provided below includes the following modifications from the FY 2013/14 rate:

� The existing email system is being replaced with Microsoft Office 365, a cloud based Enterprise Communications and Office Productivity solution. This product will enhance existing email for all County staff providing improved integration with key business systems and applications. It


88 FY 2014-15

should be noted that there are 2 new rates for Microsoft Office 365 for the 2 new types of license, G1 and G3. It should also be noted that rates for GroupWise and Wireless Email services no longer apply as these services are being replaced with and included in the rate for the Office 365 products.

� In regards to the Enterprise Content Management (ECM) rates displayed below, IT Services has developed the BDM allocation based on forecasted volume by Agency as of December 31, 2013. Note that actual monthly charges will be based on the actual volume achieved on a monthly basis.

BUDGET ACCOUNTS: All equipment that will reside at the user’s site and software that is user-specific will be budgeted in the user department budget with review by ITSD via a Service Provider Request form. Computer equipment and software of $5,000 or more must be budgeted in Account 4862 and Account 4863 respectively. Computer equipment and software under $5,000 and any IT professional services should be budgeted in Account 2195 for software and IT professional services contracts and Account 2293 for computer equipment.

Fiscal Year 2014/15 Information Technology Services ISF Rates FY 2014/15 Application/Technical Services Rates (Acct 2192)

Service Unit of

Measure Service Rates per Hour FY 2013/14 FY 2014/15

Enterprise IT Manager per Hour $ 121.50 $ 121.65 Manager, ITSD Project per Hour $ 111.20 $ 111.25 Applications Architect/Supervisor per Hour $ 93.75 $ 93.45 Information Systems Analyst per Hour $ 82.20 $ 80.60 Information Systems Programmer/Analyst per Hour $ 68.75 $ 72.15 Information Systems Programmer per Hour $ 65.25 $ 61.40 Stand-by Rate per Hour $ 11.00 $ 11.00 Overtime per Hour 1.50% hourly rate 1.50% hourly rate

Service Unit of

Measure Service Rates per Month FY 2013/14 FY 2014/15

Data Base Hosting per Data Base $ 271.14 $ 318.40 Desktop Support Services per Desktop $ 72.50 $ 85.00 E-Mail (GroupWise) per Mailbox $ 2.07 n/aOffice 365 – G1 License per License n/a $ 8.80 Office 365 – G3 License per License n/a $ 15.40 Enterprise Server per Workstation $ 12.31 $ 15.46 Housing, IT Services Data Center per KWH $ 0.25 $ 0.25 Server Back-Up Service per Server $ 141.64 $ 116.65 Server Analyst Support – VM Ware Server per Server $ 208.33 $ 199.25 Server Analyst Support – Physical Server per Server $ 266.67 $ 254.50 Storage Area Network – Tier I Storage per GB $ 0.94 $ 0.54 Storage Area Network – Tier II Storage per GB $ 0.27 $ 0.15 VM Ware Server – ESX per Server $ 515.00 $ 334.85 VM Ware Server – GSX per Server $ 90.00 $ 74.20 Wireless E-Mail per Device $ 11.17 n/a


89 FY 2014-15

Service Unit of

Measure Service Rates per Year FY 2013/14 FY 2014/15

Enterprise Content Management (ECM) Less than 100,000 Pages $ 3,500 $ 3,500 Between 100,001 and 400,000 Pages $ 8,000 $ 8,000 Between 400,001 and 1,000,000 Pages $ 20,000 $ 20,000 Between 1,000,001 and 2,500,000 Pages $ 50,000 $ 50,000 Between 2,500,001 and 4,000,000 Pages $ 80,000 $ 80,000 Between 4,000,001 and 6,000,000 Pages $ 125,000 $ 125,000 Between 6,000,001 and 10,000,000 Pages $ 170,000 $ 170,000 Between 10,000,001 and 20,000,000 Pages $ 220,000 $ 220,000 Over 20,000,000 Pages n/a $ 270,000

IBM and Kofax End User License License Time & Material Time & Material

Service Unit of

Measure Service Rates per Instance FY 2013/14 FY 2014/15

E-Pay Application per Transaction $ 0.75 $ 0.75 Laptop Encryption Support- Maint. Support per Laptop $ 9.30 $ 9.30 Laptop Encryption Support License per License $ 47.00 $ 47.00 VPN Account Set-Up (One Time Charge) per Set-Up $ 65.00 $ 65.00 Wireless E-Mail Account Set-Up per Set-Up $ 39.25 n/aIT Services Conference Room (2 Hr Min.) per Hour $ 30.00 $ 30.00

Service Rates per Year Service FY 2013/14 FY 2014/15 Enterprise Applications Property Tax Application $ 1,834,982 $ 1,434,041 VCFMS Application $ 904,316 $ 794,564 VCHRP Application $ 2,130,867 $ 2,082,739 VCIJIS Application $ 1,294,455 $ 1,293,116

Agency Specific Application Absentee Ballot Application $ 5,342 - Accela Application $ 123,005 $ 99,763 AILIS5 – Intranet $ 10,684 $ 14,637 Billing Application – GSA $ 8,689 $ 9,522 Budget Development Application $ 8,689 $ 9,522 Campaign Finance Application $ 8,689 $ 9,522 Certificate of Insurance Application $ 10,684 $ 14,637 CHI Application $ 8,689 $ 9,522 CIS Database Support $ 356,042 $ 300,374 Citizen Complaint Application $ 8,689 $ 9,522 CMR Application $ 8,689 $ 9,522 Corporate Games Application $ 8,689 $ 9,522 Disaster Preparedness Database $ 35,117 $ 38,123 EAP Case Management Application $ 8,689 $ 9,522 Elder Abuse Training Application $ 8,689 - Equipment SW & Heavy Equip Inventory Application $ 8,689 $ 9,522 FCGMA Application $ 8,689 $ 9,522 Issue Tracker Application $ 8,689 $ 9,522 Lean 6 Application $ 8,689 $ 9,522


90 FY 2014-15

Service Rates per YearService (continued) FY 2013/14 FY 2014/15

MSTAR Application $ 17,378 $ 19,044 Portal Application – COB $ 8,689 $ 9,522 Portal Application – HSA.org and HSANet $ 157,660 $ 164,642 Prop 36 Application $ 8,689 $ 9,522 Retiree Payroll Application $ 22,372 $ 9,517 Transportation Permit Application $ 8,689 $ 9,522 VC Health Care Plan Application $ 8,689 $ 9,522 VC Web Application $ 8,689 - Vendor Registration Application $ 8,689 $ 9,522 Web Tax/Supplemental Tax Estimator Application $ 33,330 $ 42,369 Wellness Application $ 8,689 $ 9,522

4. Information Technology Services Department – Geographic Information Services (GIS) Budget Account Number: GIS ISF - Account 2214 Contact Person: Dan McClure, 654-3122

SERVICES PROVIDED: The Enterprise Services Division of ITSD provides County agencies with up-to-date digital maps of parcels, street centerlines, addresses, aerial imagery and hundreds of other data layers, along with the mapping tools needed to display and analyze this data. The GIS data is accessible on a desktop PC or on the Intranet/Internet via the County “Web Portal.”

GENERAL INFORMATION: County agencies interested in access to the GIS database or the development of new mapping applications on the Intranet/Internet should contact the County DCIO – Enterprise Services, Dan McClure, to discuss project scope and costs.

Geographic Information Services Rates (Account 2214)

Service Rates per Hour Service Unit of Measure FY 2013/14 FY 2014/15

GIS Analyst per Hour $ 77.60 $ 77.65 GIS Analyst/Programmer per Hour $ 89.75 $ 91.60 GIS Technician per Hour $ 55.00 $ 56.60 Senior GIS Specialist per Hour $ 70.60 $ 68.45


91 FY 2014-15

G. Estimated FY 2014-15 Charges for Certain ISF Accounts

For the CEO’s FY 2014-15 General Fund Base Budget, adjustments have been input to reflect the changes necessary to show the estimated annual costs for the accounts shown on the charts that immediately follow this page. These annual estimates usually represent a combination of certain fixed costs (e.g. depreciation and indirect costs) and usage (e.g. mileage charges) based on equipment assignment and/or usage as specified under each of the ISF account subheadings presented earlier in this Section of the Manual, and application of the FY 2013-14 rates. In most instances, these estimates were computed based on actuals as of November 2013 or FY 2012-13 actuals. Depending on the department, the annual estimates presented here may not include all components (e.g. service additions and/or modifications subsequent to November 2013) of ISF charges incurred by a department. Therefore, be sure to carefully read the preceding ISF descriptions in this Section of the Manual in order to adjust the estimates to include costs for components not included in the chart. For specifics about rates and estimated charges, please contact Jill Ward for GSA at 654-2344, or ITSD Fiscal at 654-3896.

For General Fund departments, if you believe that any of the Base Budget amounts require adjustment, please contact the applicable ISF Manager. If you receive concurrence from the ISF that the estimate requires adjustment, contact your CEO Analyst with an explanation during the development of the Budget Target.

For Non-General Fund departments, if the amount of your budget request for any line item is significantly different from the amounts shown in the following charts, please explain that adjustment in the Justify column or Justification Tab of the BRASS Budget Form.

REMINDER: Departmental requests should not include new ISF service levels. Requests for additional ISF service levels need to be submitted as Supplemental requests.


92 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� 2��0 �( ��2 �( �( ��#2� 0��2�(( �( �( �(�� ( �(

�� ( �( �%(% �( �%(%�( �( �( �(�� ( �(

�� 02(�# ��# ��(� �( ��(2��%�( �( �( �(�� ( ��2��

�� 2% # �#( �%�� 2��#�( �0# �( �(�� ( ��2 ��

�� 2��% � 2�� %2� % ��2�� %�2(� �( �( �( �(�� ( ��2��#

�� %2 �# � 20�# ��2(%# ��(2�� 2�#(��2( � ��2�00 �( �(�� ( ��0

�� %2#(# �02# % ��2(� ��2 0� � �2�(��0�� 2# � �( �(�� ( ��

�� #�2�%� ��2�%( ��2��0 ��2 (( ��2# (�( �%2 %� �( �(�� ( �(

�� ! � �� 2#0 �� 0�� ( ��2#�#�( �( �( �(��! �( �(

�� 20�� ( ��20�# �( ��#2�0 �( ��%� �( �(�� ( ��

�� !�� "��# �( �( �( �( �(�( �( �( �(�!�� ( �(

�� !�� 0200� �( ��2�%� ��% �%�2��( �( �( �(�!�� ( �(

�� ! �� %� 2�0� �0%2(�� 2�� % 2�� 2��%��2�(( ��(2#�( �( �(��! �( ��2�#�

�� %�&�� ( �( �( �( ��2(��( �( �( �(�� ( ��2(��

�� &��'�� ( �( �( �( �%2 �%�( �( �( �(�� ( �%2 �%

�� ( �( �( �( ��2(��( �( �( �(�� ( ��2(��

�� +�� ( �( �( �( �%��( �( �( �(�� ( �%��

�� < �� ( �( �( �( ��2�%��( �( �( �(��< �( ��2�%�

�� !� � �� ( �( �( �( ��( �( �( �(��!� �( ��


93 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� !� �� 2�%# � 2�(� ��# �( �%�2%((��%� �( ��2�0% �00%��!� �( �#0

�� ! �02� � ��2� ( �� 0 ��2��#�( �( �( �(�� ( ��

�� 02 �( � 2�%� �� %# �� 2��%(( �( �( �(�� ( ��

�� ( ��2��% �� ( ��2� ��( �( �( �(�� ( �(

�� 20� � 2(0� ��(0 �� % ��2#�%��%� �( �( �(�� ( �0#

�� <� �� ( �( �( �( ��2%%��2%%� �( �( �(��<� �( �(

�� '�� %��2�� #(2%�0 �%2�� # ��( 20��# �( �( �(�� ( �%�0

�� '�� ( �( �� ( ��( �( �( �(�� ( �(

�� '��+ �( �( �( ��%# ��%#�( �( �( �(�� ( �(

�� < �'�� ( �( �( �%(� �%(��( �( �( �(�� ( �(

�� '�� ( �( ��%% �( ��%%�( �( �( �(�� ( �(

�� !� �'�� ( �( �( �( �(�( �( �( �(��!� �( �(

�� !� �'�� ( �( �( ��#� ��#��( �( �( �(��!� �( �(

�� !� �'�� ( �( �( �% � �% ��( �( �( �(��!� �( �(

�� '�� ( �( ��2� % ��2%(� ��2# #�( �( �( �(�� ( �(

�� '�� ( �( �( ��0 ��#�( �( �( �(�� ( � 0

�� (2��# �( ��% �0� ��2%�%� (( �( �( �(�� ( �(

�� ! �+�� ( ��2%�% �%2#%� ��2 # �% 20��2�#� ��2��% �( �(��! �( ��(�

�� ( ��2�� 0�( ��2(00 ��%2�� ( �( �( �(�� ( �(


94 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� "� �� 2�� 02��0 �� 0 �( ��2 ��# ��2#�� 2�� %2#�%�� ( ��20�#

�� !�� 2�� 2�%� ��2��# �02��( ��#�2%(��%� ��2#% �( �(!�� ( �0%

�� !%�� 2(� �%2#�� 00 �( �#2(��( �( �( �(!%�� ( �(

�� 2 #0 �#%2(�# ��2�(� � 20�# �% �20# �%20#� �( ��20#� ��2%�0�� ( ��2�(�

�� 200� ��2�(% ��2%�0 ��(2(�� #2��2�� ( �#2%�� 2#� �� ( ��(0

�� ( �� ## �� 200(�( �( ��2#�� 2(�#�� %(% �(

�� ! �� ( ��0# �� 2 � �%(2��0�( �( ��2(#� ��20%��! �( �(

�� #�#2��0 ��2(�� 20(% �002�� 2� 2�#(��2�0# � �2�� 2((% ��(2%00�� #0 ��0�

�� ! # �� ( �%2#%% ��( �( �%2#�%�( �( �( �(�� ( �(

�� ( �( �%0% �( ��%2��( �( �02 (� �%2(#(�� 0 �(

�� < �� ( �( �( �( �(�( �( �( �(�� ( �(

�� % �� '�� ( ��2�#% �%0 �( ��2%0��( �( �#2�0% ��2�� ( �(

�� !� �� ( �0% �# �( ��(��( �( �( �(�� ( �(

�� !� ��"=�� ( �( �# � #% � 0��( �( �( �(�� ( �(

�� !� �� ( �%2#%% �0�# �( ��%2��( �( ��2(�0 ��2#�� ( �(

�� !% =�� ( ��2 #� � �( ��2#�%�( �( �%%2(� ��%20� �� ( �(

�� ! �� ( �( ��( �( ��(�( �( �( �(�� ( �(

�� '+�� ( �( ��( �( ��(�( �( �( �(�� ( �(

�� ( �( �( �( �(�( �( �( �(�� ( �(


95 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� ! �� ( �( �( �( �(�( �( �( �(�� ( �(

�� ( �( ��% � �� ( �( �( �(�� ( �(

�� ( �( �%% �( ��2%0��( �( ��2�� 2#�#�� ( �(

�� ( �( �� ( � 2 0��( �( ��2%�0 ��2%�� ( �(

�� <� =�� ( �( ��( �( � 2��( �( ��2### ��2#�� ( �(

�� %! �� ( �%� �( �( ��2#�#�( �( �%2�� 2�� ( �(

�� %� �� ( �( ��( �( � 2��( �( ��2�� 2�� (

�� %� ��"�� ( �( ��( �( ��(�( �( �( �(�� ( �(

�� (2�#0 ��20(0 ��#� ��2#�� %�(20�(�� #2#�� ( �(�� ( ��

�� ! �� ( �% ��2�� ( � �2�# �( �( ��02�#� ��(2��(��! ��0 ��

�� '�� 20�� ( �( �( ��2��%�( �( ��(2%#� ��2�� ( �(

�� <�� 20 �2��# �( �( �( ��20 �2��#�( �( �( �(�<�� ( �(

�� %!� ��# �� 20(� �%20�� 00 ��2(0� �##2�#0��2��# �( �( �(�%!� �( ��

�� ! �� ( �#2�� # ��(� ��#2%� �( �( � 2�(# ��2��(��! �� (

�� %��2�( �002�## ��2(�0 ��2�0� ��(02�0%�%2#00 � 2((� ��(2 %% ��2 (�� 20�# ��#�

�� 2�00 �( ��2%� � 2((� ��(2#�0�%(( �( �( �(�� ( �(

�� 2�%� �%2#%% �%2%%� ��(2#�% ��2�#�2��(2�0# �( ��2(� 2�%% � ��2#0�� 02�(� �(

�� ! �� 2(%� �( ��2%�� %2�� #� 2��2000 �( �� 2�%0 ��2(%��! ��2( # ��(

�� 2 �% �� 0 �( ��2��%�( �( ��(2�(� �%�2%�� ( �(


96 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� =�� 2�0� � 20�( ��2�%0 ��2(0� ��2 %2� ��2�#� �( ��#2�0( ��#2%%�� 2 �0 ��2#(#

�� #�� %�(2 �0 �00� �#200 �#2�(� ��2( %20�#�( �( ��02 �� (2 (�� 2�( �(

�� < �� ( ��( ��20�� ( �� 20�(��2�(( ��2��# ��2��( �#2((��< ��0 �(

�� % �� ( ��2%%# ��(2� ( ��2��% � 02� ��(2�� 2 �# ��20%� �%2�0(��% �( �(

�� 2�0� � 2 #� ��2�� 0 ��%%2�0��( �( �0�2�#� �%%20�#�� #2�(# �(

�� !� �� ( ��% �%2��( �( ��%2�#�� (( �( ��20 � �%20%��!� �( �(

�� !� �� ( �( �#2 �% �( �#2 �%�( �( �( �(�� ( �(

�� ! ��"� �� ( �� %2�� 2%�� %%2%%%�%(( �( ��20�0 �%�2(%(��! ��2��( �(

�� #� ��2# (2�� 0% ��2 �� 2% % ��2#0#2#�#�#2��0 �( ��2((0 �%2%0 �� ( �%2#�

�� 0%2�� 2�(% ��2(�� 2�� #2 �#�%2#�# �( ��%2��0 ��2� (�� 2��0 �(

�� #� �# 2�(� �( �( �( �0�20�%� (( �( ��2%�# ��2�� (

�� ( �( �0## �( ��2 ��( �( ��2�� 2�� #� �(

�� <� ��#� �%2�0%2��# �0 �02%(� �#2�% �%2%�#2� ��%2%(( �( ��( 2( # ��2�#��<� �%2��0 �(

�� !�� 0�2((( ��2�%� ��20%� ��200# �� #2%(��2�(( ��2�#� �%�2�� 02 00�!�� %# +�

�� !!� �� 2�(� �%2�(( �%�� #2 �� 0(2% 0� (( �( ��2(�� 2((%�!!� �( �(

�� !!� # �� #2�� %20� � 2#�� #2�� % #2��%�( �( � %2%00 ��2��!!� �( �(

�� !!� �� ( ��2%�� ( �( ��2%��( �( �( �(�!!� �( �(

�� !!% # �� '#�� ( �( �%% �( �%%�( �( �( �(�!!� �( �(

�� !�� ( ��# �� ( ��2�% �0(( �( �( �(�!�� ( �#�


97 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� !�� 2�0� ��2�%� ��2( � ��2#�0 �%��2��2#(( �( ��2#%� ��%2 ��!�� (

�� !�% �� ( �( �0�� ( �02��%�( �( ��2�� 2(��!�� ( �(

�� !�� &� �( �( �0 ( �( �0 (�( �( �( �(�!�� ( �(

�� !�� ( �( �0�� ( �� 2%##�( �( ��20�# ��2�#��!�� ( �(

�� !�� =�� =�� %2�#� ��2�� 2%�# ��2�(% ��0�2�(��( �( �� 2�� 20�%�!�� (

�� !�� ( �( �( �( �(�( �( �( �(�!�� ( �(

�� !�! �� ( �( ��% �( ��%�( �( �( �(�!�� ( �(

�� !<� �� ( �( �%2�0# �( �%2�0#�( �( �( �(�!<� �( �(

�� !<! �� ( �( �( �( ��2��#�( �( �%2�� !<� �( �(

�� !<� �� ( �( �%% �( �%%�( �( �( �(�!<� �( �(

�� !<� ��&��> �( �( �%2�� 2 �� %2%%��( �( ��2�(# ��2(%��!<� �( �(

�� !<� # ��# �� ( �( �0�0 �( ��2##(�( �( ��2�(� ��!<� �( �(

�� !%� �� 02�� 2(�0 � �� 2� ��( �( �( �(�!%� �( �(

�� !%� �� ( �( �0#� ��2(�� 020� �( �( � 2�� !%� �( �(

�� !�� %��2�00 �0(( �%2�## ��(2��% �%#%2(�#�( �( ��%2�� 2�00�!�� %� �(

�� !�� " �� (�2�(� �( � 2(#� �( ��2�#��( �( �( �(�!�� ( �(

�� !�� 0�#2%�� ( ��2��0 ��2��% �0�%2�� ( �( ��2�%( ��2�#%�!�� ( �(

�� !�� ( �( �( �( �(�( �( �( �(�!�� ( �(

�� !�< �� ( �( �( �( �(�( �( �( �(�!�� ( �(


98 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� #2�� ( �� ( � �#2% ��( �( �( �(�� ( �(

�� =�� ( �( ��( �( ��(�( �( �( �(�� ( �(

�� ( �( �( �( �(�( �( �( �(�� ( �(

�� 2 � �( �0�� ( ��%2��( �( �( �(�� ( �(

�� ! �� ( �( �0�% �( �0�%�( �( �( �(�� ( �(

�� 02 � �( �%�% �( ��020��( �( �( �(�� ( �(

�� #2�(� �( �0�� ( ��02�%��( �( �( �(�� ( �(

�� '�� % 200� �( �� ( ��%�2��0�( �( �( �(�� ( �(

�� "�� %(2��0 �( �%% �( ��%2(0��( �( �02 % �%2� �� ( �(

�� ( �( ��2�� ( ��2��( �( �( �(�� ( �(

�� '�� ( �( �� ( ��2 � �( �( ��2�0 ��#20�� 0%� �(

�� !� ��?�� ( �( ��( �( ��2� ��( �( ��02�� 2�0��!� �( �(

�� ( �( �%� �( �%��( �( �( �(�� ( �(

�� +� ��&@ �� ( �( ��( �( ��(�( �( �( �(�� ( �(

�� 20 # �%2# % ��(% ��2� 0 � �2# ��( �( �( �(�� ( � �

�� ! ��"�� ( � �2#�% �� #2�(� �0�2��#�( �( ��2(�% ��2#0 ��! �%� �(

�� %2�# �( �%2�%( �( ��0�2��(�( �( ��2 �# �02� �� (

�� ( �( �%� �( ��(�2# ��( �( ��#2�0( ��%2�� 2(� �(

�� % �� ( �( ��2�� ( ��2��( �( �( �(��% �( �(


99 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� '��=�� #2�� %2#%% ��2#0� �%2�(� �� 2�(��( �( ��#2#%# ��#2�� # �(

�� <�! �� (2�� 2�� 2��# �02�� (20�%�( �( �( �(�<�! �( �%2� 0

�� <�� "X�� ( ��(� �00 �( �##0�( �( �( �(�<�� ( ��#

�� <�� "�� ( �( �� ( �( ��% �( �( �( �(�<�� ( ��

�� <�! �� 0�2%� ��2��( ��2� � �%2%# ��# 2(# ��# �( � �2(� ��(2 ��<�! ��0� �(

�� <�� ( �( �� ( ��( �( �( �(�<�� ( �(

�� <�� ( �( �� ( �� ( �( �( �(�<�� ( �(

�� <�! ��'�� 0�2% � ��2#�0 ��2��% �%2�0� ��(2(#��( �# 0 �( �(�<�! �( �(

�� <�! �� 20� �� ( �( �%2(0��( �( �( �(�<�! �( ��(#

�� <�� X�� ( �( �� # �( ��2� #��2�(( �( ��%20 � �#2�� <�� ( ��

�� <�� ##20#� ��2�0( �%2%�% ��2� ( �% �2� (�%(( �( �� 2(�0 ��2�(��<�� ( �(

�� <�� ( �( ��2 � �( ��(�2((��%(( �( ��2(�� %(2��(�<�� (

�� <�< �� ( �( ��( �( ��#2%�#�( �( ��2�� 2��<�< �( �(

�� <�! ��=�� 2�(0 ��2 �0 �%�� ( ��2#�0�( �( �%02�� 2��<�! ��2 �0 �(

�� <�� X�� 2�(0 ��2�00 ��# �( ��#2%�0�( �( ��2%% ��20��<�� ( �(

�� '��+�� 20#% �0% ��2�� %20#� ��2#��( �( �%�2�(( ��(2%%(�� ( �(

�� '�� (2� � ��2�0( �%02� � ��02(�� 2�0��( �( ��2�� 2�� ( �%0%

�� ! �+�� ( �( �( �( ��( �( �( �(�� ( ��

�� ( ��(% �( �( ��(%�( �( �( �(�� ( �(


100 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� ! �� ( �( �( �# 0 �# 0�( �( �( �(�� ( �(

�� %� �� % 2#�� 2%�( ��2(0� ��(20� � #2%�(��2�(( ��2 �� ( �(��%� �( ��(

�� ! �� %%2# �( ��2�#� �02%�� %20��( �( �#2%�0 � 2��#��! ��2�#� �� %

�� 20�� ( ��200� �( �%#2% #�( �( ��2�� 2(� �� 2�%# �(

�� ( �( �0� �( ��2��#�( �( �� (�� ( �(

�� ( �( ��( �( �%�%�( �( �%%% �(�� ( �(

�� ! �� ( �( �( �( ��2��( �( �( �(��! ��2�� (

�� ( �( �( �( � �(�( �( �( �(�� ( � �(

�� "�� ( �� 2%�% �( ��(2 (��( �( ��2�� 2�� ( �(

�� X�� ( �( �( �( �(�( �( �( �(�� ( �(

�� < �� ( �( ��( �( � 2#(��( �( �( �(��< �( � 2��

�� % �� ( �( �( �( ��2�(��( �( �( �(��% �( ��2�(�

�� 0�2��( ��2�� 2# � ��#20�� 2% ��( �#�% �( �� # ��2�#�

�� '=��"��"�� 2#�% �0#� ��2�(� ��( �%�2#��( �( ��# ��%�� 0 ��2��

�� !! ��?�� ( ��#2�� 2�� %2 % ��2� %�( �� ( �(��!! �( ��2�0

�� !� �� ( ��20�� 0 �( ��(2(�#�( �( �%20 # �00��!� �( ��20#�

�� !� �� ( �( �( �( ��2( ��( �( �( �(��!� ��2( � �(

�� 0#2 %� �#%2�#� ��#20(# ��20�� %2��( ��2(�� 2�� %�(�� % ��2��

�� ! �� 2�%( �( ��2 � �( �%�20%��( �( ��2� � ��2%��! �( �(


101 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� %2%0� �( ��20�0 ��2�(� ��2�%(�( �( ��02�#� ��2�#(�� ( ��0

�� @ �� %2((0 �� 0 ��2#�� 2 �%�( �( �( �(�� ( ��0�

�� '�"�� ( �( ��2#00 �( ��2#00�( �( �( �(�� ( �(

�� < �� ( �( ��## ��0� �#2��( �( ��2%�� 2((#��< �( �(

�� % ��# ��# �� ( �( ��0 �( ��0�( �( �( �(��% �( �(

�� ( �( �( �( �0��( �( �( �(�� ( �0�

�� %2(%� �( �( �( ��%2(� �( �( ��(2(�� (�� ( �(

�� ! �� %2�� %� ��2%0� �0�� #2��0�( �( �( �(��! �( �(

�� '�� 2#�� ( ��20�( �#2( ( ��2�(%�( �( ��%2�%# � 2 0(�� ( �(

�� ( �( �( �( �(�( �( �( �(�� ( �(

�� ( �( �( �( �(�( �( �( �(�� ( �(

�� < �� #2 %# ��2��# ��2%0� ��2#( ��2�� ( �� %�0 ��< �( �(

�� ! � �� 2��( �( �#�0 �� 2�� 0%2�%%�( �( �( �(��! �( �(

�� %(2�(( �%2#%% ��2�� 2�%� ��2%� �( �� %�� 2 � �(

�� ( �( �( �( ��( �( �( �(�� ( ��

�� ! �� ( �( ��( �( �%�%�( �( �( �(��! �( �%�%

�� [�� 2�� (� ��2�0� ��2�� 0 20 #�( �( ��2��0 ��2��(�� %(� �02�

�� 2�� ( �0�( �( � �2%� �( �( ��2�� 2�� (� �%2 �#

�� [��[��X ��02� # ��2#(� � 2 �� 2�(� ��02�%��( �( ��02(%� � 2(� �� %( �%�


102 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� ( �( �( �( �(�( �( �( �(�� ( �(

�� < �� ( ��# ��20�# ��2��# �02��( �( �( �(��< �( �#(#

�� ( �( �%2%� �( �%2%� �( �( �( �(�� ( �(

�� #�2��( �( �( �( ��#�2��(�( �( �( �(�� ( �(

�� ! � �� 2�(( �( �( �( ��2�((�( �( �( �(�� ( �(

�� +�� (2�� ( �( �( ��(2��( �( �( �(�� ( �(

�� 2�(� �( �%% �( ��%2(�#��2%�( �( �( �(�� ( �(

�� (%2�� ( �( �( ��(%2��( �( �( �(�� ( �(

�� !� �� #02%�( ��2%(� ��(2%�� #2%%� ��2��2 % � 02 00 ��2�(� ��(�20�� #�2#�(��!� ��2 �# ��2�

�� !� �� ( �( �( �( �(�( �( �( �(��!� �( �(

�� !� �� ( �( �( �( �(�( �( �( �(��!� �( �(

�� !� �� (2( % �( �( �( ��(2( %�( �( �( �(��!� �( �(

�� ( �( ��2�� ( ��2%��( �( �( �(�� 02��0 �(

�� ( �( ��( �( ��(�( �( �( �(�� ( �(

�� ! ��?�� ( �( �� ( ��( �( �( �(�� ( �(

�� (2��( �( ��% �( ��2% ��( �( � 2��( �(�� (

�� ( �( �0�� ( �02�% �( �( �#2 �� (�� ( �(

�� '�� 0 2#00 �( �� ( ��(2%��( �( ��%2%(� �(�� ( �(

�� #2#� �( � 2�� ( ��2%�#�( �( �( �(�� ( �(


103 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� +��#�� ( �( �( �( �(�( �( �( �(�� ( �(

�� ! =��+��#�� 02 �� ( �( �( ��02 ��( �( �( �(�� ( �(

�� =��=��+��#�� 02 % �( �( �( ��02 % �( �( �( �(�� ( �(

�� #�� ( �( �( �( �(�( �( �( �(�� ( �(

�� #�� 2#(� �( �( �( ��20% ��%� �( �( �(�� ( �(

�� =�� %�20�� ( �( �( ��%�20��( �( �( �(�� ( �(

�� ( �( ��2�� ( �� 2�� ( �( �002%�� (�� ( �(

�� 2��0 �( �( �( �� 2 ��%0 �( �( �(�� 0 �(

�� ! �+�� 0 2�� ( �( �( ��0 2��( �( �( �(�� ( �(

�� ( �( �( �( �(�( �( �( �(�� ( �(

�� <�� '��"� � 02� � �#2 �� 2��# �02��% �0 2( �� (( ��2�� %2#(( �� <�� ( ��%

�� <�! '�� 2%�# �( �%�� ( ��2��0�( �( �( �(�<�! ��2#0� �(

�� <�< '�� ( �( �%�% �( �%�%�( �( �( �(�<�< �( �(

�� <�% '�� ( �( �%(% �( �%(%�( �( �( �(�<�% �( �(

�� %�� ' �( �( �( �( �(�( �( �( �(�%�� ( �(

�� 20�% �#2� � ��(� � 2�� ((2�0��( �( �� 2#(� �%2�� ( �#%

�� ! �='�� ( �( �%% �( �%%�( �( �( �(��! �( �(

�� ='�� ( �� ( �( ��( �( �( �(�� ( �(

�� <� ��=�� %�20%� ��2�00 ��2(#0 �%2(�% ��2��( �( ��2#�( ��2��(��<� � % �0��


104 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� @ �� ( �( ��2�#� �( ��2�#��( �( �( �(�� ( �(

�� 3��2 ��20�� 3�2#%02(�� 3� �2��% 3##%2�(# 3%�2 #�2 ��3�#(2�# 3%�#2�� 3�2�(�2((# 3�2�(�2�0#��(�2�� 3��20�(

�<�� ( �( �( �( �(�( �( �( �(�� ( �(

�<�� #�� ( �( �( �( �(�( �( �( �(�� ( �(

�<�� ="�� ( �( �( �( �(�( �( �( �(�� ( �(

��%� !�� 2�� ( ��2� � ��2#�� % 2��#�( ��2#( �( �(!�� ( ��

��%� !�� ( �%2#%% �#0% ��2�( ��(2�(��( �%2#�� ( �(!�� ( ��

��%� !�!� �� ( �( �( �( ��0#�( ��0# �( �(!�!� �( �(

�!�� !�!� �� ( �( �%(% �( �%(%�( �( �( �(!�!� �( �(

�!�� !�!% �� 2#0 �� 2�#% ��0% ��2%%0�( �( �( �(!�!% �( �(

�!�� !�� 2� �( ��2�� 2��( �( �( �(!�� ( �(

�!�� !�� ' �� ( �( �%% �( �%%�( �( �( �(!�� ( �(

�!�� !��! �� %2�� 2� � �#� � %# �%�2��( ��2 �# �( �(!��! �( �(

�!�� !�� ( �%2#%% ��(0 ��2�%� ��2��( �( �( �(!�� ( �(

�!�� !�� =�� 2(0� �#(( ��( ��2%�� 2%��( �( �( �(!�� ( �(

�!�� !��% =��"�� 20�� ( �( �( ��20��( �( �( �(!��% �( �(

�� %� ��=�� ( �%## ��20�# ��2��# ��02� %�( �( �%2#(� ��2�#��%� �( �(

�� ( ��2�� 2�#0 �( ��%2��%�( �( ��(# ��200�� #�( �(

�� %� �� ( �( �%(% ��2#�� #2 ��( �( �%20�( �#��%� � � �%�


105 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� %! �� 2(#0 �( ��(2(�� ( ��2�%��( �( �( �(��%! �( �(

�� %� ��=�� 2�( �� %2�0� �( � 2(�0�( �( �( �(��%� �( �(

�� %� �� 2�0� �( ��2�# �( ��%2��( �( �( �(��%� �( �(

�� %� �� 2#�� ( � �( ��20�(�( �( �( �(��%� �( �(

�� %� �� 2(0� �%2#%% ��2#(� � 2%0% ��#20(��( �( �%�� 2(0��%� �%�% ��

�� %< �� 0(2�( �( ��2��0 ��2%�( ��0�2��( �( �� (2# � ��(2#%��%< � 2�#� �(

!�<� �!�� %�2 # ��02�(� ��2��# �#2(�� 2%##�%2((( �� 2��0 �� (�!�� ( ��2(�#

!�� !<� �� 2((%2(#0 �%�02 #� ��((2 � ��% 2��% ��2� %2� ��%0 �� %2 (# �##2 0��!<� ��20�0 ��2� �

!�� !%� �� ( �( �%2�0 ��2� # �%�2 ��( �( ��20�# ��2�%%�!%� �( �(

!�� !�� 2��# �( ��2#�# �( �%�2� �( �( �( �(�!�� ( �(

�� %� �� 02%�� ( �%� �( ��%2 ��( �( �( �(��%� �( �%20�#

�� <!% �� ( �( ��0 �( ��0�( �( �( �(�<!% �( �(

�� <�� ( � �2%�� 2�� 2�� (%2(%%�%2#00 �( ��2��0 ��2� ��<�� ( �(

�� <�! �� ( �( � � �( � ��( �( �( �(�<�� ( �(

�� <�� ( �( �( �( �(�( �( �( �(�<�� ( �(

�� <�� ( �( �( �( �(�( �( �( �(�<�� ( �(

��<� �%�� ( ��( �#2%#( ��2�� 02��( �( �( �(�%�� ( �(

��<� �%�! �� ( �#2�� 2%%� ��2�#� ��%2(��( �( �� 2�(# ��2��(�%�! �( �(

��<� �%�� ( �� 2 ( ��2�(# �( ��2��( �( �( �(�%�� ( �(


106 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

��<� �%�� ( �( � 2#(0 �( � 2#(0�( �( �( �(�%�� ( �(

��<� �%�� ( �� 00 �( ��((�( �( �( �(�%�� ( �(

��<� �%�% �� ( ��#� �� ( ��0�( �( �( �(�%�% �( �(

��<� �%�� #(2��( �( � 2�%% �( ��#02��2%�� ( �( �(�%�� ( �(

��<� �%%% �� ( �( �( �( �(�( �( �( �(�%%% �( �(

�� =�� '�� ( �( ��20#% �( ��20#%�( �( �( �(�� ( �(

�� '�� ( �( ��( �( ��(�( �( �( �(�� ( �(

�� ! �� '�� ( �( ��2%(� �( ��(�2�� ( �( ��0 ��(2##�� 2#% �(

��<� ��%� �� =��' �� ( �( ��2��# �( ��2��#�( �( �( �(��%� �( �(

�� !!� ��\�'�� ( �( ��2�#% �( ��2�#%�( �( �( �(�!!� �( �(

�� !�� \��' �� ( �( � �( � �( �( �( �(�!�� ( �(

��<� �!<� ��\!�'�� ( �( �%� �( �%� �( �( �( �(�!<� �( �(

��%� �!%� ��\��'�� ( �( ��0 �( ��0�( �( �( �(�!%� �( �(

�� !�� \��'�� ( �( �%% �( �%%�( �( �( �(�!�� ( �(

�<�� =�� ( �( ��0 �( ��0�( �( �( �(�� ( �(

�<�� =��X�� ( �( ��%� �( ��%��( �( �( �(�� ( �(

�<�� ! =��X�� ( �( ��% �( ��%�( �( �( �(�� ( �(

�<!� ��!� =��X��!�� ( ��2��0 ��2�� ( ��2�%��( �( �� (��!� �( �(

�<!� ��!� =��X��!�� ( �( �0�� ( �0��( �( �( �(��!� �( �(


107 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�<!� ��!! =��X��!�� ( �( ��2 (� �( �%�2�#��( �( �%%% ��2��!� �� (

�<!� ��!� =��X��!�� ( �( ��2� � �( ��2� ��( �( �( �(��!� �( �(

�<�� =��X�� ( �( ��2�� ( ��20�#�( �( �� (�� (% �(

�<�� ! =��X�� ( �( ��2�0# �( ��#2(��( �( �( �#%�� (

�<�� =��X�� ( �( �( �( ��2((��( �( �0�( ��2##�� %02�� (

�<�� ! =��X�� ( �( � �( � �( �( �( �(�� ( �(

!�� ==\�'��=�� ( ��02 �% ��2( � �( �0�2�#��( �( �( �(�� 0# �(

!�� ! ==\�'�� ( �( ��(2 #� ��0# ��2#(��( �( ��2(�0 ��! ��2�0# �(

!�� !! ==\�� '�� 2# � �( ��0 �( ��2% ��( �( �( �(��!! �( �(

!�� ==\�<��=�� ( �� 2�#� �( ��2%�#�( �( �( �(�� ( �(

!!�� ==\��'�� ( ��# �%2�� ( ��2�(��( �( �( �(�� # �(

!�� =�� ( �� (� �( �%��( �( �( �(�� ( �(

!�� ! �� ( �( �%% �( �%%�( �( �( �(��! �( �(

�� 020%� ��2� ( ��2### �#2�� (02�� (( ��2�%� ��2#�# ��2�#(�� %%�

�� ! ��"�� 2��% �� 0 �( ��02 ��( �( �( �(�� ( ��2��

�� !� �� 2�� #%0 ��2��( ��2#�� 20�� 2#�� 2�� 2(��!� �� 2(%�

�� !� ��'�� %�2 �( �( ��0� �( �� 2((��( ��%� ��#2��% ��2�(��!� ��# �(

�� !! � �� %2# � ��(# ��2�0� �( �#�2��0�( �( ��20�( �%2�0(��!� �%�# ��2��#

�� =�� %�2(� �#2#( ��2� � ��(2� # ��2�# �( �( ��%2 �% �%�2(� �� %�% �00%


108 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� ! =��'�� 2�#� ��0 �%2�% ��2 �( ��#02(##�( �( �� #0�� 20#0 �%�%

�� (%2�#� �%20% �0�( �#2#�� ( 2#%#�( �( � (2��0 ��2 0�� (0 ��20��

�� ! �� 02�0 �( �%2( �0 # �� 2#�(�%(( �( �( ��2�� 20�� (

�� =��'�� 2�% �020�# ��2( � ��2�(� ��0�2��( �( ��0 2�� 02(�� 2�� (

�� '��@ �� 02(�% �( ��(2�(% �( �� 2�%��( �( �( � 2�� 2�0# �(

�� <�� X�� ( �( �%2�� ( �%2��( �( �( �(<�� ( �(

�� <�� ( �( ��2#�% �( ��2#�%�( �( �( �(<�� ( �(

�� <�!� �� 2#�# ��2�%# ��2�� 2(�0 �%� 2�(��20� �� ( ��2�� <�!� �( ��2��

��!� <�� =�� ( �( ��2 #0 �( ��2 #0�( �( �( �(<�� ( �(

��!� <��! �� %2��# ��2�0� ��2� 0 ��2 � ��02� ��( ��%� �( �(<��! �( �#�%

�� <�� 2%�# ��2 �� %2� � �( ��02�0%� (( ��(% �( �(<�� ( ��

�� <��! =�� "�� 02 �� #% �%2�� %2%## ��#�2��2�� #2�0 ��2��<��! �#�� (

�� <�� #2#�� %�# ��2000 �( � �20�#�0% �� %%2��( ��2�#�<�� ( �(

�� <�<� � �� 2(�# ��2��# �%2��% ��20�� 2�0 �( ��2�� ( �(<�<� �( �%�0

�� <�%� �� %�2�#� ��2�� 2#�� %2%0� � 02#��020� ��( ��2��( �%(0<�%� �� (

�� <�� 20�� %2� � � #0 � 2� � ��02��#��%� ��2��% �( �(<�� ( �0�0

��<� <��! ��&��> �� 2�#� ��2#� � �� ( ��2%�� %� �%2�� <��! ��( ��

��<� <�� #�2�� 2� 0 �%02#0� ��2�� (�2%�(��2�00 �( �� 2(�� #2�#�<�� 02 0� ��

��<� <�� 2(0� �( ��2�#� �( �%2%#��( �( �( �(<�� ( �(


109 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

��<� <�� 20%� �( ��2�� ( ��20�0�%(( �( �#2%�� 2�0�<�� #% �0(

��<� <��! ��#�� %�2#�0 ��2 0 �%�2�� 2�0� ��(%2 ��( �( ��2�� 2��(<��! �� %#

��<� <�� 2%�� 2 #� � 2 0� �%�� %2��0�( �( ��%2��# �#2 %�<�� 2�## �(

!�� <�� '�� %#%2��# �� %20(� ��2(�� %#2��( �� %2�#� ��20� <�� 2% ( ��

!�� <�� '��'��# �( �( ��2�%% �( ��2�%%�( �( �( �(<�� ( �(

!�� <�� =�� ( �( ��2�(� �( ��2�(��( �( �( �(<�� ( �(

�!%� <!�� =��'�� #20�� 0% ��%2��( �%2#�� %��2��( ��( �0#2%%% ��2�#(<!�� 2�%0 �#%�

�!�� <!�� '�� 2�� %0� ��2 #� ��2�� #2� ��2000 � � �( �(<!�� ( ��#

�!�� <!�! ��'�� %��2(�� 2#(� �� 2�� (� �%� 2%((�( �( �( �(<!�! �( ��20�

�!�� <!�� '�� 2�%� �( ��(200� ��2%�% ��%�2(# �( �( �( �(<!�� ( ��2(�

�!�� <!�� '�� 2��% �( ��2#�� %�# ��2�( �( �( �( �(<!�� ( ��%

!�� <�!! �+��'�� ( �( ��%� �( ��%��( �( �( �(<�!! �( �(

!�� <�!� �+��'�� ( �( �� ( ��2��( �( ��2�#� ��2��<�!� � # �(

!�� <�!� �+��'�� ( �( ��2� � �( ��%2�(��( �( �#2�## �#2# �<�!� ��2�#� �(

!�� <��! ��'�� ( � 2�� 20� ��%2#�0�( �( �( �(<��! �( � �

!�� <�� '�� ( �( ��(� �( ��020%(�( �( ��2%�� 2�0 <�� ( �(

!�� <�� '�� ( �( ��2#0� �( �%#20((�( �( ��(2 �� %2�( <�� 2�%( �(

!�� <��! ��'�� ( �( �%% �( �%% �( �( �( �(<��! �( �(

!�� <�� ( �( �( �( �(�( �( �( �(<�� ( �(


110 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

!�� <��! �� ( ��2�� 2(%0 ��2�%# ��2%��( �( ��20�# �%�<��! �( �(

!�� <�� ( �( ��2��# �( ��2��#�( �( �( �(<�� ( �(

!�� <�� ( �( ��2�#� �( ��020 ��( �( ��(2��% ��2 #�<�� 0 �

!�� <�� ( �( � ( �( ��(2 %�( �( �#2�#% �% %<�� 0�� (

!�� <��< �� ( �( ��2�� ( ��2��( �( �( �(<��< �( �(

!�� <��% �� ( �( ��2��0 �( ��02�#��( �( �%(2(� ��2 �0<��% �#�% �(

!�� <�� #�� ( �( �% 0 �( �% 0�( �( �( �(<�� ( �(

�� <�� "�� 2 �# ��2��% ��2 �# �0�2%0� ��%#2��%2((( �#�� ( �(<�� ( � 20��

�� <�� ( �( ��2 �� ( ��2 ��( �( �( �(<�� ( �(

�� <�!� �� 2� %2( � �( � �2(�� ( ��2##%2(0��( �( �� #2��%<�!� �( �###

�� <�<� ��#�� ( �( ��2(�� ( ��2(��( �( �( �(<�<� �( �(

��4�� 3 2��#2%�% 3�0%2�%% 3�2(�#2(�0 3�#(2�00 3��2 0(2��3 02 #� 3�(2� ( 3�2�%(2� 0 3�2��2��0��(�2��0 3�(2��

�%�� ( ��2#�( � 2� 0 �%2��( �#�20(��%(( ��2�� #2�#0 ��2�%�� ( �(

�%�� ( �( � ( �( ��2��%�( �( ��% ��#�� (

�� +�� =�� ( �� ( �( ��( �( �( �(�� ( �(

<�� #�� ( �( �( �( �(�( �( �( �(�� ( �(

<�� %�� =�� ( ��20%% �( �( � 2%�0�%0 �( �( �(%�� ( �(

<�� %�� "�� ( ��0 �( �( ��0�( �( �( �(%�� ( �(

<�� %�� ( �� ( �( ��( �( �( �(%�� ( �(


111 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

<�� %�� ( �( �( ��20�� 20��( �( �( �(%�� ( �(

<�� %�� ( ��2%�� ( ��2 0� � �2��#��2�(( �( �( �(%�� ( �(

<�!� %�� 2��% ��20 � �0 ��( ��20(��( �%�� ( �(%�� ( ��(

<�� ( ��2((� �( �( ��2((��( �( �( �(�� ( �(

<�� # �� ( �( �( �( �(�( �( �( �(�� ( �(

<�� ( �( �( �( ��0��0� �( �( �(�� ( �(

<�� '��@ ��'�� ( ��2 #( �( �0 � ��2 ��( �( �( �(�� ( �(

<�� '�� ( ��(2%�( �( �( ��(2%�(�( �( �( �(�� ( �(

<�� ! �� ( �( �( ��( ��(�( �( �( �(��! �( �(

<�� ( �0% �( �( �0%�( �( �( �(�� ( �(

<�� ! # ��'� �� ( �0% �( �( �0%�( �( �( �(�� ( �(

<�� ( ��# �( �( ��# �( �( �( �(�� ( �(

<�� '�� ( �0% �( ��2%#0 ��2�#��( �( �( �(�� ( �(

<�� % # �� ( �( �( ��2�� 2�� ( �( �( �(�� ( �(

<�� # �� ( �( �( ��2�%% ��2�%%�( �( �( �(�� ( �(

<�� '�� ( �0% �( �� %��( �( �( �(�� ( �(

<�� '�]�� ( �( �( �� ( �( �( �(�� ( �(

<�� !< ��"��'�� ( ��2�� ( �%2� � �� 20�(��2�## �( �( �(�� ( �(

<�� !% ��"��'�]�� ( �( �( �� ( �( �( �(�� ( �(


112 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

<�� !� ��'##� �( �0% �( �( �0%�( �( �( �(�� ( �(

<�� '�� ( �0% �( �( �0%�( �( �( �(�� ( �(

<�� '�� ( �( �( � 2�0� � 2�0��( �( �( �(�� ( �(

<�� ( �( �( ��2��0 ��2��0�( �( �( �(�� ( �(

<�� '�� ( �( �( ��2�� 2�(�� ( �( �( �(�� ( �(

<�� '�� ( �0% �( ��2 �# ��2��( �( �( �(�� ( �(

<�� =��'�� ( �( �( ��2�� 2��( �( �( �(�� ( �(

<�� =��'�]� �( �( �( ��2% � ��2% ��( �( �( �(�� ( �(

<�� %� # ��@ ��'##� �( �0% �( �( �0%�( �( �( �(�� ( �(

<�� %� ��=��'#� �( �( �( ��2 (� ��2 (��( �( �( �(�� ( �(

<�� ! ��'�� ( �( �( ��2 �� 2�0 �0�� ( �( �(�� ( �(

<�� '�]�� ( �( �( ��% ��%�( �( �( �(�� ( �(

<�� '�� ( �( �( ��2%#� ��2%#��( �( �( �(�� ( �(

<�� '�+�� ( �( �( �( �(�( �( �( �(�� ( �(

<�� '�� ( �( �( ��2��# ��2��#�( �( �( �(�� ( �(

<�� < ��'##� �( �( �( �( ��%��%� �( �( �(�� ( �(

<�� % ��'##� �( �( �( ��2� ( ��2� (�( �( �( �(�� ( �(

<�� '�� ( �( �( �( �(�( �( �( �(�� ( �(

��!� # �� ( �� 2�0� �( ��2�%� �� 2�%��( �( �( �(�� ( �(


113 FY 2014-15

��

��

��

��

��

��

�� !��"��

��#��

��"��

��$�

�"��

��#%&��'��

��(�'��

'�)��

��

�"��

�*��(��+��(�� '�)��,��-'��.��"��

/��

��0��-��

.1��#

��

�� ( �( �( ��2�� 2��( �( �( �(�� ( �(

�� '�� ( �( �( �( �� ( �( �(�� ( �(

��% �� ( �0% �( �( �0%�( �( �( �(�� ( �(

�� ( �0% �( ��2(�� 2� ��( �( �( �(�� ( �(

�� ( �( �( �% �%�( �( �( �(�� ( �(

��< �� 2#��2 #% �( �( �( ��2#��2 #%�( �( �( �(�� ( �(

��% ��+�� (�2�(# ��2�#0 �( �%2# 0 ��0�2�00��2�%% �( �( �(�� ( �(

�� ( �( �( �� ( �( �( �(�� ( �(

�<�� " �( �( �%% �( �%% �( �( �( �(�� ( �(

�� '�� ( �( �( �( ��(2�%��( �( �( ��(2�%�� ( �(

��! �� ( �( �( �( ��2�0(�( �( �( ��2�0(�� ( �(

�� ( �( �( �( ��2��( �( �( ��2�� ( �(

�� ( �( �( �( � 2�%��( �( �( � 2�%�� ( �(

�� ( �( �( �( ��%2�%��( �%02%�( �( ��2%#�� ( �(

��% ��+�� ( �( �( �( �(�( �( �( �(�� ( �(

�� ( �( �( �( ��0�( �( �( ��0�� ( �(

��! �� ( �( �( �( �(�( �( �( �(�� ( �(

��4�� 3�2�0�2%(� 3 ��2 �� 3�2�(� 3��02(�� 3%2��2��#3#(2�#0 3�(2#� 3�#2�(� 3��(2�� 3�(


114 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� ,-.��

��,��. �� .,�-��

�� ,��&��

��,�� &,�&-��

�� /,./��

��-,/.� �� .,��

�� &,.�/��

�&&,&/� ��,�� /�,�-��

�� .,�/��

��,��/ �� ,�//��

�� ,��

��&,��. �� /,&�-��

�� ,��

��,�&�,�-� �� ,�-�,&��

�� ! � �� ,��.��

�/,��. �� ,��!

�� &�.��

�� &�.��

�� ,../��

�.&,-�� /�,&&��

�� ! �� &,��

�.�-,.�/ �&/,&.� �/-�,��!

�� !� �� ,�-��

�.,.�. �� ,/-/��!�

�� ! ��-,�&/��

�.,/�� &,��/��

�� .,&��

�.,�� ,��

�� ,/&��

�.,/�� ,.��

�� ,��&��

�.,/�� ,/�&��

�� ,/.-��

��,��- �� ,��.��

�� ,��

��,��/ �&�� ,��-��


115 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� ,��/��

��,��&,-&. �� ,��/,��

�� ,��

��,�&. �� ,��.��

�� !� �� ,.�&��

��,��.,��. �� ,��,-.��!�

�� ! �� ,.��

�-�& �� ,�--�!�

�� /,�-��

��,&-� �� ,�./��

�� ,.&��

��,�./ �� ,��

�� -,��

��,/�. �&�� ,��

�� ! �� .,-/.��

�//-,�/- �� -�&,�&��!

�� .,��.��

��,/�& �� -,��

�� /,�.��

��,&-� �� -,��/��

�� !�� ,.�-��

�/�,��- �&�� ,�..!��

�� !�� .�.��

��,�&. �� ,/��!��

�� /,-.��

��,&�� ,�.& ��,�./��

�� &�,��

��./,�� &�� ,�-��

�� ,��.��

��,�/. ��/ ��.�,&/��

�� ! �� ,-��

��/,��- �� &�,�&��!

�� ,..��,�&�

��&,/�� ,/.- ��,��

�� .��

�� .��


116 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� ! � �� ,.�.��

�� ,.�.��

�� !�� /�-��

�� /�-��

�� !� �� ,�./��

�� ,�./��

�� !� �� ,-��

�� ,-��

�� .��

�� .��

�� ! �� //��

�� //��

�� -.��

�� -.��

��

��

�� &��

�� &��

�� -��

�� -��

�� ! �� ,/��

�� ,/��

�� ,�&��

�� ,�&��

��

��

�� -�,�&.��

��-&,/// �&�� ..,&��

��

��

�� !� �� &,��/��

��,�-. �� ,��!�

�� ! �� ,��-��

�� ,��-��!

�� ,.��-

�� ,.-��


117 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� ,�-��

��,�/� �� ,�&��

�� .,��.��,�&�,��-

�� ,&&/ ��,��,�&��

�� ! �� -�,&/��,�/�

�� ,�&� ��,��&��!

�� ,�/��

�� ,�/��

�� ,��,��,�//

�� ,�/� ��,��/,&-��

�� ,��,/--

�� ,��

�� ,��&��

�� ,��&��

�� &,..��

�� &,..��

�� ,/��,��

�� ,�&��

�� !� �� &/,/�&��//

��,��/,�&� �� ,�.&,&/��!�

�� ! �� /��,��

�� ,�/.��

�� ! �� /,&��

�� /,&��!

�� /,��&,�.-

�� ,��-��

�� ,��&�

�� ,�.��

�� ,��

�� ,��

�� ,��/�/&

�� ,�/��

�� &/,&��&,&��

�� &�,��

�� !�� /,�./��-,-/&

��,�&�,�� ,��&,��.�!��


118 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� !!� �� ,.-��

�� ,.-��!!�

�� !! � �� //,��

�� //,��!!

�� !!� �� .,�/��

�� .,�/��!!

�� !� � �� /-,.��,.-�

�� -�,��!�

�� !��

�� !�

�� !� �� ,��///

�� ,��!�

�� !�� ,��.��,/��

�� .,�.&�!��

�� !� � �� /,...��

�� /,...�!�

�� !�� &,��

�� &,��!��

�� !�� ,�.��

�� ,�.��!��

�� !�� -�,�.&��,/&/

�� -�,��!��

�� !�� .��

�� .��!��

�� !� �� .,�-��&�-

�� /,&��!�

�� !�� .��

�� .��!�

�� ,�&.��

�� ,�&.��

�� ! �� /��

�� /��

�� ,�/��

�� ,�/��

�� /,��

�� /,��


119 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� @ �� ,-��

�� ,-��

�� .�,&�&��

�.�,�� ,�� ,&��

�� ! �� ,.��

�--,/�. �� ,�&.��!

�� ,�-��/&

�� ,�&-��

�� ,&/�

�� ,&/��

�� ,�//��

��,�� .,&-��

�� ! �� ,��

�� ,��!

�� ,��

�� ,��

�� .,��

�� .,��

�� ! �� ,/�-��,-��

�� ,&�-��!

�� ,�-��

�� ,�-��

�� /,-.-��

�� /,-.-��

�� ! �� .-,�&��

��&�,�� ,�./ ��-,�&��!

�� ! �� ,-�.��

�� ,-�.��!

�� .,�/��

�� .,�/��

�� ,��-��

�� ,��-��

�� -&��

�� -&��

�� ,��

�� ,��


120 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� ,/��

�� ,/��

�� ! �� ,��.��

�� ,��.��!

�� ,��/��

�� ,��/��

�� ,&��

�.,�&� �� .,�/��

�� ,�-/��

��.,��& �&�� &��,--��

�� ! �� ,�-��

�� ,�-��

�� ,��

�� ,��

�� !� �� ,��

�� ,��

�� !! �� &��

�� &��

�� !� �� -��

�� -��

�� -��

�� -��

�� ! �� -��

�� -��

�� -��

�� -��

�� &��

�� &��

�� ! �� ,/&.��,��

��,�� ,-��!

�� ,��,/��

�� ,��

�� ,.--��

�� ,.--��

�� -�,�-��,.��

��,�� ,��& ��&,��


121 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� &,��

�� &,��

�� !! �� &,..��

��,-�/ �� /,�./�!!

�� !� �� .,�&��

�� .,�&��!�

�� .�,��.��

�&�,&�& �&�� /,��

�� ! �� ,�-��

�� ,�-��!

�� ,.&��,�//

�-&,�&. �� ,��

�� @ �� ,��.��

�� ,��.��

�� ,��.��

�� ,��.��

�� &/��

�� &/��

��

��

�� ,�&��

�� ,�&��

�� ! �� .��

�� .��!

�� &,�--��

��,�� &.,��

��

��

�� ,�&��

�� ,�&��

�� ! � �� &�,/�&��

�� &�,/�&��!

�� ,�&-��

�� ,�&-��

�� [�� -,/��

�� -,/��


122 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� ,��-��

��,�� ,&�-��

�� [��[�� -,��/��

�� -,��/��

�� ,��&��

��,�� ,-�&��

�� -,-.��

�� -,-.��

�� &,��

�� &,��

�� ! � �� ,��.��

�� ,��.��

�� ,../��,.��

�� ,�./��

�� ,-.��

�� ,-.��

�� ,��

�� ,��

�� ,�&.��

�� ,�&.��

�� !� �� -�,��&&,��

��&� �� &,/..�!�

�� !� �� .�,��/��/,�..

�� -�,�.��!�

�� !! �� /,./&��

�� /,./&�!�

�� !� �� &��,�.��,-��

��,��,�� .,&&� ��,./�,��-�!�

�� !� �� &,/�-��

�� &,/�-�!�

�� ! � �� &,/��

�� &,/��!�

�� ,�/��

�� ,�/��

�� ! �� ,&�-��

�� ,&�-��


123 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� ,/-.��

�� ,/-.��

�� ,/��

�� ,/��

�� &�,�-/��

�� &�,�-/��

�� -.,��

�� -.,��

�� ,�.��

�� ,�.��

�� ! �� -,�/-��

�� -,�/-��

�� ,�/��

�� ,�/��

�� ,..��

�� ,..��

�� /,-/��

�� /,-/��

�� -&,-./��

�� -&,-./��

�� ,��

�� ,��

�� ! �� &,/��

�� &,/��

�� ,&�/��

�� ,&�/��

�� ,��-��

�� ,��-��

�� -,&��

��-,./& �&�� ./,.�/��

�� ! �� ,/��

�&,/&� �� ,&��!

�� &��

�� &��

�� .��

��-. �&�� /-��


124 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� -,&�.��

�� -,��

�� ,&�-��

��,��. ��,�� .,-�/��

� ��#��+�� 3.,��&,&�- 3�,�-/,.�. 3��,�.&,�-& 3�./,/.� 3��,�&.,�� !�� &,��

��,�&. �� .,&�/!��

�� !�� &�,�-��

��,�� &�,-�&!��

�� !�! �� ,.�.��

��/ �� ,��!�!

�!�� !!� �� --��

�-,�/- �� ,�&�!!�

�!�� !! �� &,�-&��

�/�,.�� -&,&��!!

�!�� !� �� .,��/��

��,�� ,��.!�

�!�� !� �� ,/�-��

��,/�. �� ,��!�

�!�� !� ��

�/,�� -,��!�

�� /,��

�� /,��

�� ,��-��

�� ,��-��

�� ,&/��

�� ,&/��

�� ! �� ,&��

�� ,&��!

�� ,�&/��

�� ,�&/��

�� &��

�� &��

�� &��

�� &��


125 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� -,�-.��,��

�� &�,��.��

!�� !�� -�,�/-��

��-,��& �� -�,��!��

!�� !�� ,��,/&��-/,��&

��,��,..� �.,.�- ��,��-,��-!��

!�� !�� &,��

�� &,��!��

!�� !�� ,��

�� ,��!��

�� ,�&��

�� ,�&��

�� !� �� ,�/��

�� ,�/��!�

�� -�,&��,.��

��,�-& �&�� ,.��

�� ,�/��

��,�&� �� ,��

�� ! �� ,�./��

��,�� .,�.��!

�� -��

��,-&& �� ,.//��

�� /-,.��

��,.�� -,�-.��

�� -��

��-. �� /&��

�� /��

��-. �� .&��

�� /��

�/�� -.��

�� /-��

�� /-��

�� !�� \!�� &�.��

�� &�.�!��

�� !�� \�� &��

�� &��!��


126 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� ,.��

�� ,.��

��!� ��!� ��!�� /�/��

�� /�/��!�

�� ,��

�� ,��

!�� \�� ,�-��

�� ,�-��

!�� ! ��\�� ,&-��

�� ,&-��!

!�� \�� /�.��

�� /�.��

!!�� \�� ,/��

�� ,/��

!�� ! �� &��

�� &��!

�� /,��.�/,��

��,�� &&,��

�� ! �� &,��

�-,�.- ��,�� &,��

�� !� �� ,�.��///

��,��& ��,�� -,��&�!�

�� !� �� ,�-��

��,��& ��,�/& ��,&&��!�

�� !! � �� ,�.&��

��,/�� ,�&/�!�

�� -�,&�&�&,��/

��-�,.&. �./,�� ,�./��

�� ! �� ,�-��,--/

�&/,�/� �� ,��

�� ,.�-�&,��

�/�,&�- ��,/�& ��&�,�/��

�� ! �� ,��/��.,�-/

��/,&/� ��,�.& ��-,��

�� /,&.��,�//

��.,�� ,�� &.,��


127 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� @ �� ,�.-��,�//

�� ,.�&��

�� !� �� ,��/��,�/.

�� ,�-��!�

��!� ��! �� ,.��

��-,/.� �� ,�/��!

�� /,/.&��

��/,&&� �� &,��

�� ! �� &,&�.��

�.,��- �� ,-.��!

�� ,�/��

�.,&/& �� /,��-��

�� ,-&-��

��&,.&. �� .,&��

�� .�,�-��,��

�� .�,�/��

�� ,/��

��-,�.� �� /-,�&&��

�� ! �� ,�-��

�-,&�- ��,�� /,��-��!

�� -�,�&��&,/./

��,�� /,��

�� ,�.��

��,��/ �� ,.��

�� ,.��

�� ,.��

�� ! �� ,��.��

�� ,��.��!

�� ,&��

�� ,&��

!�� .,�..�&,��.

��,�./ �� &,&��

�!�� !��

��.&,�� .&,��!��

�!�� !�� @ �� ,.&.��

�� ,.&.�!��


128 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�!�� !�! ��@ �� ,�.��

�� ,�.��!��

�!�� !�� @ �� ,.&��

�� ,.&��!��

�!�� !�� /,�/��

�� /,�/��!��

�!�� !�! �� /�,.&��

�� /�,.&��!�!

�!�� !�� ,/-/��,��-

�� &,��&�!��

�!�� !�� .,.&��

�� .,.&��!��

!�� !� �� ,�//��,��

��-. �� ,&-��!�

!�� !� �� /��

��-. �� .&.��!�

!�� ! �� ,.&��

��,-�� &�� ,�&��!

!�� &/-

��-. �� ,/��

!�� .��&/-

��,�� ,��

!�� ! �� ,&�.��,��

��,�� .,�.&��!

!�� ,��/��,��

�� &�� ,��

!�� .��

�� .��

!�� ,�-��

�� ,�-��

��

��,/��,./� �� ,/��,./��

�� !� �� ..-,/&&��,��,�/.

�� &.,�-/ ��,-&.,��-�!�

� �� #��+�� 3�,�-.,&�� 3�,��,.�� 3&,��,/�/ 3��.,�� 3��,��,�&�


129 FY 2014-15

��

��

��

�� !��"

��#��

�$��%��&�� "� � � ��)��!��'!(�)"��!

*+��

�� .-,�.��

�� &�� .-,..��

��

��,&�� ,&��

�� -��

�� -��

�� -&��

�� -&��

��

��- �� .��

�� /,�-&��,.��

�&�,�-� �� &,-.&��

�� ,��

��,�/- �&,-�- ��,&�&��

�� -�,&&��

�&��,��- �� -��,&/��

�� .&,.��,&�.

�� .,��/��

� �� ) +� 3&��,�� 3&�,��. 3&��,��. 3.,��- 3�,��,�&�


130 FY 2014-15

��

�� '��

!��

�� !"#$%&'�&$$()*��

��

��

��

��

��

��

��

��

��

��

��

��

��

�� !��

��

��

�� "��

�� #�$��

��

��


131 FY 2014-15

�"#� �$ ��

�� '��

!��

��

��$��

��$��

��

��%��$��

�� #��

�� &��

��"��

��

��"�� $��

��

��#��

��

��$�#��

��

�� #��

��

��

�� #� ��

��

��


132 FY 2014-15

�"#� �$ ��

�� '��

!��

��

�� %�!�"��&�%�!��

��#� �#��

�� "��

��

��

��

��$��&��""��!��

��!��$��"��

��

��

��&��

��"��

�� %��

��

��'��

��&��

��

�� &��!��

��

��


133 FY 2014-15

�"#� �$ ��

�� '��

!��

��!��

�� &�'��

�� &��&��

��

��

�� &��

��%��&��

�� '��"��

��&��(��

�� &��

��&��&��&��

��

��&��

��"��&��?�� )��*��

��&��&��&��$�� &��

��&��&��

��&��

��

��

��

��


134 FY 2014-15

�"#� �$ ��

�� '��

!��

��"��$��

��$��

��&��"��$��

��

��

��

��"��

�� %��

%&'(�('�)�*��

�� "��

��

��

�� $��

��%��

�� %�!�"��$��

��&�""��%��"��

�� &�""��$� � � � � �

��&��

�� &��&��

�� &��


135 FY 2014-15

�"#� �$ ��

�� '��

!��

��&��&��$��

��

��$��

�� "��

�� "��

�� %��&��"��

��"��

��%��"��

��&�� $��+��

��"� � � � � �

��!��

��&��

��%��&��

��

��&��

��

��

�� )"��*��

��

��

��&��!��


136 FY 2014-15

�"#� �$ ��

�� '��

!��

��"��#��

��

�� !��

��%�!�� "��

�� "��

��&��

��

�� &��"��?��

��(��

��(��

��

��

��

��&��

��&��"��$��

�� &��

�� &��

�� "��

%�'+ +'+&�*��#��

�� %��$��


137 FY 2014-15

�"#� �$ ��

�� '��

!��

��

��$�"��

%�+'+��*��#��


138 FY 2014-15

�"#� �$ ��

��" ��"��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��!��

��"��

��#��


139 FY 2014-15

��

�� !�� "��" ��"��

��

��

��

��!��$�� $��

��%��&��'��

��

��

��

��

��

�� #��(��

��)��#��(��

��#��(��

��

��

#!�$%� &��'��

��

��

��)��(��

��!��

��!� ��


140 FY 2014-15

��

�� !�� "��" ��"��

��

��!!*��!� ��

��!!*��

��!� ��

��!� ��#��

�� (��+��

��

��!��

��

�� )��

��

��

��

��&�#�'��

��

��

��

�� !��

��

��

��)�� (��

��$��


141 FY 2014-15

��

�� !�� "��" ��"��

��

#��(%" &��'��

��

#)%" &��


142 FY 2014-15

��

�� !�

"� ��

�� !"��!"�

��! ��# ��$�� %$��&��'��(��)��'�!��!��

*+�,��-�.�^��_*+�,��`+-��-^ �#� !�� *��z��"��%"��%"�

�*&�-,�*��&+��^��)��^ �$� �#�� #��{"��)��"!��"!��

.��`�-^� �� "%�-��(��(��)��'"!!""!�"

.��`�-^� �� %$�.��)��"!!""!�"

�+**��&�)�&� ��!# $%�� '�-��(��!��!!��!

�&��+^�|�*-��, �� "#��&}�,��*��(��!��!!��!

�&��+^�|�*-��, �� !��}�)��~��!��!!��!

�&��+^�|�*-��, �� !��-��(��!��!!��!

�&��+^�|�*-��, �� z��!��!!��!

�&��+^�|�*-��, ��$ �� ,�� )��'��!��!!��!

.-��.&��^)&��`-��^� �"�% �!"�� ##��(��(��!��!��

�&�^�-,��&�)�&� �$" #�"�� "��z�-��-�)��!��#!��#

-)�-��^�+^�� ,�� )��'!��%!��%

-�.�^��&�)�&� �"$ �!�� `��'��-��+��-�)��!��!��

��&,�&��*&�-��^� �!�� #��,��-�z��-��(��)��'!��!!��!

�-�-�.�^��+**��)� �� "�� !��"��+��&��

*��-�.�^��-��^ ��! $�"�� *��%��%

�-��.&^_�^�-^�_��,��&^ ��# �� -��-��

�-��.&^_�^�-^�_��,��&^ �!� "�� ""��&��,��-�z��-��(��)��'��

�-��.&^_�^�-^�_��,��&^ �% �� *��


143 FY 2014-15

�#$% %�&�� %��

�� !�

"� ��

�-��.&^_�^�-^�_��,��&^ �� "�� }��

�-��.&^_�^�-^�_��,��&^ �"$ �� !��}��

.�,�-�.�^��-��^ �# �$�� #!��"��)��"��"�

.�,�-�.�^��-��^ �$ �%�� !��!#!��z��"��"�

.�,�|�+��-.�,|�*��`�-.��&�)�&� �$# $"�� #��&}�.��*��"��""��""

.�,�|�+��-.�,|�*��`�-.��&�)�&� �� $�!�� }�� ""��""

.�,�|�+��-.�,|�*��`�-.��&�)�&� ��$ "�� -��'��(��""��""

.�,�|�+��-.�,|�*��`�-.��&�)�&� ��# �"$�� #!��"��)��""��""

.�,��+-,��|�-��+�-^&��&�)�&� �� %#�� #!��"��)��"��"�

.�,��^�&*�*��`�-.��&�)�&� ��$ %�� !��!#!��z��"#��"#

-�*��+**��)&��&�)�&� � �!�� #!��"��)��

-�*�*�&)&^��^��&�)�&� �# �$�� $��#��$�)��

-�*�*�&)&^��^��&�)�&� �!� "�#�� $��)��

-�*�^�^��&��&^��-,��&�)�&� �!% �$�� }�� "��"

-�*�^�^��&��&^��-,��&�)�&� �� #$�� !��&}�.��)��"��"

-�*�^�^��&��&^��-,��&�)�&� �� #!��"��)��"��"

-�*�-�.�^��-��^ �� !#"�� !��&}�.��)��#��#

-�*�-�.�^��-��^ �" ��!�� #!��"��)��#��#

�+��*��`�-.��&�)�&� �� #%�� }��

�+��*��`�-.��&�)�&� ��% �� $��#��$�)��

�&-,��&�+ �-�,*��)& �! %"�� *��%"��%"

�&-,��&�+ �-�,*��)& �� #�� -��-��%"��%"


144 FY 2014-15

�#$% %�&�� %��

�� !�

"� ��

��&,��^+��^` �"� ��#�� ""��&��,��-�z��-��(��)��'��%!��%!

,�^�� !� "�"�� ""��&��,��-�z��-��(��)��'��%��%�

,�^�� $% !�� -��-��%��%�

-�.�^��-��^ �!!! �� "��}�)��"��"�

-�.�^��-��^ �� %�$�� $��&��{�� "��"�

-�.�^��-��^ �� %�$�� z��z��"��"��"�

-�.�^��-��^ �$ "$�� !!��.�� #��#��%�"��"�

-�.�^��-��^ �"$ �� !!��.�� !�"��"�

-�.�^��-��^ �$� �� *��z��"��"��"�

-�.�^��-��^ �� $�!�� *��z��{��"��"�

-�.�^��-��^ �� !��$�)��"��"�

-�.�^��-��^ �# !$�� "��}�)��"��"�

-�.�^��-��^ ��$� %�"�� #��&}�.��*��"��"�

-�.�^��-��^ ��$ #�� %#��&��'��(��)��'�"��"�

-�.�^��-��^ �!$" $!$�� %$��&��'��(��)��'�"��"�

'�� (�� )�*+,!*-��&.*,�|&&�-��-^&�*��`�-. �"! ��"!� %��'��"��)��!��!

.��^ � �!�!�� #!��"��)��$!��$!

.��-�+,��&�)�&� �� %"��!�� }�� $#��$#

.��-�+,��&�)�&� �� #�!�!�� #!��"��)��$#��$#

.��-�+,��&�)�&� ��" ��!�� #!��)��$#��$#


145 FY 2014-15

�#$% %�&�� %��

�� !�

"� ��

.��-�+,��&�)�&� �%# $#��!�� %#��$#��$#

.��-�+,��&�)�&� ��!" �%$�!�� #��&}�.��*��"��$#��$#

.��-�+,��&�)�&� �"� $��!�� !��!#!��z��$#��$#

.��-�+,��&�)�&� �$� �$�!�� $#��$#

).��*��-, �� #�"�� !��&}��*��#��#�

).��*��-, �� !$"�� #�&}�,��-�z��-��(��)��'�#��#�

).��*��-, �!!% "%�� #��#�

).��*��-, �!� #"!�� "��""!�&}�.��*��#��#�

).��*��-, ��!$ �"�� {��"��!��#��#�

).��*��-, �"" �"%�� $%�&��(��-��)��#��#�

).��*��-, ��!� "#�� "��#��}�,��-�z��-��.�� #��#�

).��*��-, �� !��#��#�

).��*��-, �## $�� !��}��*��#��#�

).��*��-, �$" #"�� !��}��*��#��#�

).��*��-, �� "�� !"��#��#�

).��*��-, �! !�� "��-��&��#��#�

).��*��-, �� %#�� "�#��,�(��)��)��#��#�

).��*��-, �% %�� "�$��,�(��)��)��#��#�

).��*��-, �� !�� "��#��#�

).��*��-, ��#" %#!�� "$��,��*��!�#��#�

�-^�-�*-+,-��*��-, ��# �$�� #��}�.��*��%��%�

*��`�-.��*&�-��^� �#%� !"�� #��)��z��'��(��#"��#"�


146 FY 2014-15

�#$% %�&�� %��

�� !�

"� ��

,��-�|��-�,��&� ��" ��#� ��&��z��+��-��)��$�%�$�%

,��-�|��-�,��&� �� $��#� ��!�*��.�� $�%�$�%

,��-�|��-�,��&� �� "#��#� ��!��)��'�$�%�$�%

,��-�|��-�,��&� ��#� �#��'��)��$�%�$�%

,��-�|��-�,��&� ��#� ��^}�)��-��)��$�%�$�%

,��-�|��-�,��&� ��#� ��&}�.��)��$�%�$�%

��{��*��+��-^��-��^ �"!�� ^�}��!�!

^&��&�)�&�� "$� "!��.��~��'��#"�#"�

^&��&�)�&�� % #�$"$� #�"��*��(��)��'#"�#"�

^&��&�)�&�� "$"$� ��*�� *�%$�,��z��'��#"�#"�

^&��&�)�&�� " ��"$� �((��(��#"�#"�

^&��&�)�&�� " !"$� �((��.��#"�#"�

^&��&�)�&�� % #%�"$� ��.�}�*�� `��(��#"�#"�

^&��&�)�&�� $# %!"$� ��.��"�(��^��&}�.��)��#"�#"�

^&��&�)�&�� # �"%"$� ��.��((��^��#"�#"�

^&��&�)�&�� $�%"$� ��*�� ((��^��#"�#"�

^&��&�)�&�� "$� ��.��z��*��#"�#"�

^&��&�)�&�� "$� ��.��-��`��*��#"�#"�

^&��&�)�&�� $��"$� ��.��-��'��*��#"�#"�

^&��&�)�&�� !�"$� ��.��-��z��*��#"�#"�

^&��&�)�&�� "$� ��.��-��*��#"�#"�

^&��&�)�&�� ! $��"$� ��.��((�(��*��#"�#"�


147 FY 2014-15

�#$% %�&�� %��

�� !�

"� ��

^&��&�)�&�� $ ��"$� )��*�� #"�#"�

^&��&�)�&�� ! �"$� ��'��*�#"�#"�

'�� $�� (�� ).*-��*,!+-��*�,,+��^��^��,�� !%� ��%��'��)��!$��!$��

'�� $�� /�� )�,�*..�


148 FY 2014-15

Facilities rent charges at the Camarillo Airport for FY 2014-15. If you have any questions regarding thesecharges, please call Don Occhiline at 388-4201.

BudgetOrg Department Facility Use FY 2013-14

RentFY 2014-15

Rent4500 Ag Commissioner* 555 Airport Way, Suite C 33,768 67,0324604 Animal Regulation** 600 Aviation Drive 159,660 163,3325130 Behavioral Health** 333 Skyway - 3,0133400 District Attorney District Attorney 65,280 65,2807520 Fire Protection District 165 Durley Avenue 340,778 340,9877520 Fire Protection District** Station 50 (Land) 14,814 15,2647520 Fire Protection District** New FCC / Dispatch (Pkg lot) 8,568 8,8327520 Fire Protection District** New FCC / Dispatch (Bldg.) 16,323 16,8124260 Probation Bldg 256 & 276 178,044 178,0444280 Probation Bldgs 252 75,312 75,3124004 Sheriff** Range / Bunker 84,096 86,6284016 Sheriff** Ordinance Range 25,340 26,1004019 Sheriff**** Bldg 247 - Hangar #3 (Air Unit) 91,158 117,6787230 IT Services Bldg 277 (Storage) 13,788 13,788

Total 1,106,928 1,178,103

FY 2014-15 rental charges are projected to increase by $71,175 (6.4%) from FY 2013-14. The reason forthe change are the following adjustments:

* New lease with Ag Commissioner for more space is reason for the increase** All land leases have annual CPI adjustments until they have reached the Board of Supervisors'

approved rate*** Behavioral Health new lease, rent does not start until June 1, 2015.**** Sheriff Air Unit hangar/office and ramp rates have annual CPI adjustments until they reach the

BOS approved rates

FY 2014-15 Department of Airports Rental ChargesObject 2281


149 FY 2014-15

COUNTY OF VENTURADEBT SERVICE AND OTHER LEASE PAYMENTS BASED ON ESTIMATED CLAIMS

FY 2014-2015 REQUESTED BUDGET

Debt service amounts are based on projects approved by the Board of Supervisors as of December 31, 2013. Debt service for the 2009Certificates of Participation, Lease Revenue Bonds (Series 2013A & 2013B) and TECP funded projects is included in the budgets of theindividual departments. If you have any questions regarding this schedule, please call Kaye Mand at 654-3531.

----------------------------------------------- Debt Service FY 2014-2015 ---------------------------------------------------------------------------------------- Requested Budget -----------------------------------------

Debt Service Lease Interest TECP(1) TECP(1) S-T Debt TotalFY 2013-2014 Principal on Lease Principal Interest Interest Requested

GENERAL FUND Adopted Budget 3311 3453 3312 3412 3473 Budget

Certificates of Participation (COP's)

Org PFA II 2003 COP's

1075 Debt ServiceJuvenile Justice Courthouse 1,441,638 - - -

1075 Gonzales Road Building (2240) 1,020,063 - - - subtotal 2,461,701 - - - - - -

PFA III 2009 COP's

1075 Debt ServiceJuvenile Justice Facility 1,784,865 1,586,742 200,613 1,787,355 (3)

1075 Fillmore Building 827,575 490,000 335,650 825,650 (5)

3821 Grand Jury:County Square Dr Bldg Renovation 14,471 - - -

5010 Health Care Agency:Knoll Drive Building Acquisition 126,196 - - -

subtotal 2,753,107 2,076,742 536,263 - - - 2,613,005

Lease Revenue Bonds (LRB's)

LRB'S Series 2013A

1075 Ruben Castro Building 489,200 280,000 207,250 487,250 (6) subtotal 489,200 280,000 207,250 487,250

LRB'S Series 2013B

1075 Debt ServiceJuvenile Justice Courthouse - 909,434 219,666 1,129,100 (2)

1075 Gonzales Road Building (2240) - 550,566 132,985 683,551 (4)

1075 1911 Williams Drive Building - 1,175,000 1,177,425 2,352,425 (8)subtotal - 2,635,000 1,530,076 4,165,076

Notes:(1) Debt service for TECP is based on department draw downs and projections as of January, 2014.(2) Full cost reimbursement provided by Courthouse Construction Fund 6530, Account 7896 to General Fund, Org 1075, Revenue Source 8831.(3) JJC Detention Facility is partially reimbursed from Courthouse Construction Trust Fund 6530, Accounts 7893, 7896 and 7898 ($1,445,893).(4) Appropriated in Org 1075 but partially recovered as rental credit from HCA ($148,519) and revenue from VCMC ($192,214).(5) Appropriated in Org 1075 but partially recovered as rental credit from HCA ($141,087), rental credit from HSA ($100,312)

and revenue from VCMC ($408,201).(6) Partially recovered as rent revenue from VCMC ($124,508).(7) Appropriated in Org 1075 but 50% of debt service is recovered from 3 departments: as rental credit from RMA ($2,617), revenue from Fire

($2,617) and revenue from PWA ($2,617).(8) Appropriated in Org 1075 but partially recovered as rental credit from HCA ($1,��,��) and rental credit from Probation ($4��,��).


150 FY 2014-15



Org GENERAL FUND (continued) Adopted Budget 3311 3453 3312 3412 3473 Budget

OTHER/LEASE PAYMENTS1075 Debt Service

Interest on short-term debt 3,750,000 3,750,000 3,750,000Interfund Borrowing Interest 200,000 200,000 200,000 Interest on short-term debt 3,950,000 - - - - 3,950,000 3,950,000

subtotal "COP's", "LRB's"/Other 9,654,008 4,991,742 2,273,589 - - 3,950,000 11,215,331

Tax Exempt Commercial Paper

1075 Debt ServiceTodd Road Storage Facility 478,649 500,000 - 500,000 Payroll Upgrade 654,935 761,724 23,023 784,747 Land Records Mgmt System 620,137 14,790 908 15,698 (7) JJC Office Building 134,463 117,737 18,902 136,639 Juvenile Justice Facility (Signal) 37,267 36,206 1,654 37,860 (3) VCFMS Upgrade 80,303 388,734 107,122 495,856 Magnolia Build Out 264,124 - - - PTACS 16,947 2,721 19,668

subtotal 2,269,878 - - 1,836,138 154,330 - 1,990,468

4004 Sheriff:VCIJIS 134,558 302,821 4,543 307,364

4280 Probation Department:Juvenile Justice Remodel 123,282 119,870 1,799 121,669

5133 Behavioral Health - Mental HealthConejo Clinic 48,082 - - - Old Inpatient Renovation 5,918 5,458 422 5,880

subtotal 54,000 - - 5,458 422 - 5,880

5153 HCA - Alcohol/Drug Programs 20,100 - - Conejo Clinic

5162 & 5166 Behavioral Health - DUIConejo Clinic 66,996 - - -

subtotal General Fund TECP 2,668,814 - - 2,264,287 161,094 - 2,425,381

TOTAL GENERAL FUND 12,322,822 4,991,742 2,273,589 2,264,287 161,094 3,950,000 13,640,712

NON-GENERAL FUNDS

Certificates of Participation (COP's), Lease Revenue Bonds LRBs & Other Debt Service

Org PFA III 2009 COP's5270 VCMC - Generator/Utility

Replacement and Relocation 426,286 - - -

5270 VCMC - Medical Lab and 1,133,357 1,007,553 127,386 1,134,939Kitchen Facilities

5270 VCMC - Clinic 4,792,950 2,155,000 2,641,250 4,796,250

7106 General Services AgencyGenerators at Gov't Center Campus 291,891 260,707 33,065 293,772

7437 Harbor:State Loan Harbor Fuel Dock 22,421 - - -

subtotal 6,666,905 3,423,260 2,801,701 - - - 6,224,961


151 FY 2014-15



Org NON-GENERAL FUNDS (continued) Adopted Budget 3311 3453 3312 3412 3473 Budget

LRB'S Series 2013A

5270 VCMC - Hospital Replacement Wing 16,341,300 3,255,000 13,070,575 16,325,575

7230 Network Services ISFSheriff Radios 420,650 330,000 97,550 427,550 Microwave Towers 764,250 500,000 266,900 766,900

subtotal 1,184,900 830,000 364,450 - - - 1,194,450

7440 Harbor - Harbor Revetment Towers 521,800 385,000 137,275 522,275

subtotal 18,048,000 4,470,000 13,572,300 - - - 18,042,300

OTHER PAYMENTS

5270 VCMC-Interest on Inter-FundLoan from Workers Comp - - 300,000 300,000

VCMC - Electronic Health Records 4,068,780 - - -

subtotal "Other Lease Pmts" 4,068,780 - - - - 300,000 300,000

subtotal "COPs","LRBs"/Other De 28,783,685 7,893,260 16,374,001 - - 300,000 24,567,261

Tax Exempt Commercial Paper

5187 Behavioral Health - MHSAConejo Clinic 68,760 - - -

5270 Ventura County Medical Center:Magnolia Clinic Build Out - 249,582 48,823 298,405 Kitchen Lab 215,925 276,305 30,351 306,656

subtotal 215,925 - - 525,887 79,174 - 605,061

7020 Transportation - Sherrif's Busses 22,050 18,879 3,031 21,910

7106 General Services AgencyTodd Road Photovoltaic 227,833 168,305 39,006 207,311

7155 Oak View Assessment District 46,512 35,356 10,867 46,223

7440 HarborGuest Dock 2,250 - 873 873

subtotal 2,250 - 873 873

subtotal TECP 583,330 - - 748,427 132,951 - 881,378

TOTAL NON-GENERAL FUND 29,367,015 7,893,260 16,374,001 748,427 132,951 300,000 25,448,639

NON-COUNTY AGENCIES

9400 Courts:

PFA II Juvenile Justice Courthouse 1,441,638 - LRB's Juvenile Justice Courthouse - 909,434 219,666 Forfeitures - 1,129,100 (2)

1,441,638 909,434 219,666 - - - 1,129,100


152 FY 2014-15

FY 2014-2015 ALCOHOL AND DRUG TESTING RATES For Employees Performing Safety Sensitive Functions

Object 2136

The Human Resources Division has contracted with Addiction Medicine Consultants, Inc., to provide alcohol and drug testing required under the Department of Transportation (DOT) mandate to comply with the federal Omnibus Transportation Employee Testing Act of 1991.

The DOT regulations require that employees performing safety sensitive functions involving the operation of motor vehicles be placed in a test pool with a specified percentage randomly tested throughout the year. In addition to random tests, regulations require pre-employment, reasonable suspicion, post accident, follow-up, and return to duty tests.Departments are charged for their portion of direct contract costs.

Random Tests:There is an annual charge of $55.00 per covered employee. This is the same rate per covered employee from FY 2013-14 (Current rates expire on December 31, 2013). This includes all random drug and alcohol testing, reports, and compliance. Services beyond the random testing will be charged by the fee schedule below. FY 2014-15 estimates for departments with covered employees are based on current contract rates. Contract rates are subject to change upon renewal.

Organization Department Annualized Estimate

Organization Department Annualized Estimate

4019 Sheriff $330 6542 PWA $3,5204056 Sheriff $440 6550 PWA $4404630 RAIN $0 6990 GSA $5504762 RMA $110 7130 GSA $556532 PWA $2,420 7520 Fire $1,540

Other Tests: (Not included in the above annualized estimate) Program cost per urine requisition processed $49.50 per test per employee Breath Alcohol Per test mobile $40.00 per test per employee Charges listed are based on using preferred test sites. There will be an additional charge per test if non-preferred test sites are used.

Other Charges: (Not included in the above annualized estimate) D/L Isomer Confirmation Test $65.00 per test per employee Split Specimen GC/MS Confirmation Test $150.00 per test per employee Employee Training Program $150.00 per hour Supervisor’s Training Program $150.00 per hour Substance Abuse Professional $150.00 per session

Procurement Charges (Estimate) $50.00 annually/Org.


153 FY 2014-15

FY 2014-15 Cost Plan Revenue to General Fund Central Service Departments

FY 2014-15 estimated General Fund Central Service Department revenues below are allocations of FY 2014-2015 Cost Plan charges received from Non-General Fund departments. The FY 2014-15 Cost Plan was based on FY 2012-2013 actual charges. If you have any questions regarding this allocation, please call Dawn Taylor at 648-9232.

Org DepartmentRevenue Object

FY 2013-14Amount

FY 2014-15Amount

1040 County Executive Office 9413 $3,584,575 $3,796,6351510 Auditor-Controller 9413 4,913,788 4,706,3092000 County Counsel 9413 (66,851) (65,289)

TOTAL REVENUE ACCOUNT 9413 $8,431,512 $8,437,6551070 CEO-General Purpose (Indirect)

Revenue 9411 (903,990) 882,710

TOTAL COST PLAN REVENUE $7,527,522 $9,320,365 Note: Deficit revenue to County Counsel, org 2000, will be reflected in object account 2158, Indirect Cost Recovery.


154 FY 2014-15

office at 648-9232FY 2013-2014 FY 2014-2015

BUDGET UNIT DESCRIPTION VCFMS VCFMS ADJUSTED ADJUSTED

FUND ORG CAP CHARGE CAP CHARGE

* C.D.B.G. 1025 1560 0 0WORKFORCE DEV ADMIN 1380 2305 (56,930) (75,955)WORKFORCE DEV ADULT PROGRAM 1380 2315 53,772 56,329WORKFORCE DEV YOUTH SERVICES 1380 2325 1,218 1,133HUMAN RESOURCES ISF-TRANSPORTATION 3200 2526 434 693HUMAN RESOURCES ISF-DEFERRED COMP 3200 2528 (246) 4,801HUMAN RESOURCES ISF-TRAINING 3200 2530 37,150 18,444HUMAN RESOURCES UNEMP INSUR BENEFITS 3230 2540 5,446 1,219HUMAN RESOURCES-MEDICAL INSUR ADMIN 3240 2552 18,822 19,203HUMAN RESOURCES-MEDICAL INSUR EAP 3240 2554 9,991 13,631HUMAN RESOURCES-MEDICAL INSUR WELLNESS 3240 2556 12,394 10,086HUMAN RESOURCES-MED INSUR WORK/FAMILY 3240 2558 8,607 7,389HUMAN RESOURCES-WAGE SUPP 3250 2590 1,184 1,406SHERIFF INMATE WELFARE 1050 4080 19,285 19,815SHERIFF INMATE COMMISSARY 1050 4090 12,464 21,608SPAY/NEUTER PROGRAM 1350 4620 (87) 152CSA #32 ONSITE WASTEWATER MGMT 1590 4790 386 610AIR POLLUTIONCONTROL DISTRICT 7000 4850 62,220 65,312AIR POLLUTION GRANTS 7002 4860 2,740 4,876HCA MH SVCS-CSS YOUTH & FAMILY 1450 5181 (123,961) 49,908HCA MH SVCS- PEI 1450 5182 59,949 100,758HCA MH SVCS-WET 1450 5183 15,168 11,224HCA MH SVCS-CFTN 1450 5184 2,591 14,057HCA MH SVCS-INN 1450 5185 21,472 17,335HCA MH SVCS-ADMINISTRATION 1450 5186 85,476 69,002HCA MH SVCS-CSS ADULT SERVICES 1450 5187 630,542 603,902VC HEALTH PLAN 2675 5200 147,988 233,708HCA-VENTURA COUNTY MEDICAL CENTER 2650 5270 2,680,965 3,189,847HCA-VCMC INPATIENT PSYCHIATRIC UNIT 2650 5280 188,329 122,569HCA-VCMC SANTA PAULA HOSPITAL 2650 5290 (21,927) 161,447HSA-DOMESTIC VIOLENCE 1325 5570 2,937 2,509IHSS PUBLIC AUTHORITY 1690 5580 32,186 10,933DEPT CHILD SUPPORT SVCS CALL CENTER 1060 5728 34,156 38,446DEPT CHILD SUPPORT SVCS PRGM OPERATIONS 1060 5730 174,377 152,061DEPT CHILD SUPPORT SVCS EARLY INTERVENTION 1060 5740 7,521 0DEPT CHILD SUPPORT SVCS LEGAL SERVICES 1060 5741 6,868 0LIBRARY SERVICES - LIBRARY BRANCHES 1075 5811 164,830 175,589LIBRARY SERVICES - ADMINISTRATION 1075 5812 14,782 12,484LIBRARY SERVICES-COLLECTION DVLPT&PROC 1075 5813 22,390 22,121LIBRARY SERVICES - TECHNOLOGY 1075 5814 14,625 14,941

FY 2014-15 Cost Allocation Plan Charges to Non-General FundsObject 2158

If you have any questions regarding this schedule, please call Dawn Taylor of the Auditor-Controller's


155 FY 2014-15

office at 648-9232FY 2013-2014 FY 2014-2015





LIBRARY SERVICES-CHILDREN PROGRAMMING 1075 5816 4,350 5,442LIBRARY SERVICES-ADULT PROGRAMMING 1075 5817 996 669LIBRARY SERVICES-ADULT LITERACY READ PGM 1075 5818 17,905 15,647LIBRARY SERVICES - FACILITIES 1075 5819 11,001 12,809LIBRARY SERVICES-GENERAL AGENCY 1075 5888 (304,736) (425,211)PUBLIC WORKS - ROADS 1000 6150 55,798 60,037PUBLIC WORKS - STORMWATER UNINCORP 1475 6183 1,541 3,556CSA#3 -CAMP CHAFFEE 1505 6210 638 810CSA #4- OAK PARK 1510 6220 1,034 2,342CSA #14 -UNINCORP STREET LIGHT 1540 6230 1,177 1,647CSA #29 -NORTH COAST O&M 1570 6270 615 1,849CSA #30- NYELAND ACRES O&M 1580 6280 1,124 1,295CSA #34- EL RIO O&M 1591 6290 (1,412) (2,200)WATERSHED PROTECTION ADMINISTRATION 1700 6300 (10,756) 21,945WPD ZONE 1 GENERAL 1710 6310 12,134 6,324WPD ZONE 2 GENERAL 1720 6320 29,879 42,322WPD ZONE 3 GENERAL 1730 6330 25,693 27,216WPD ZONE 4 GENERAL 1740 6340 4,909 3,072PW-WW#1 MOORPARK WATER 2000 6400 15,964 22,279PW-WW#1 MOORPARK SANITATION 2000 6402 11,450 11,988PW-WW#16 PIRU WATER 2100 6420 692 580PW-WW#16 PIRU SANITATION 2100 6422 1,108 1,658PW-WW#17 BELL CANYON WATER 2150 6430 2,737 2,340PW-WW#19 SOMIS 2200 6440 7,133 8,922PW-LAKE SHERWOOD CSD 2300 6450 1,800 3,897PW-CAMARILLO AIRPORT SANITATION 2400 6462 979 1,725PW-CENTRAL SERVICES 3000 6501 34,676 267,405PW-REAL ESTATE 3000 6502 0 (19,936)PW-ENGINEERING SVCS 3000 6520 97,754 215,615PW-DEV SERVICES 3000 6521 0 (58,094)PW-PWA SURVEY 3000 6522 0 (50,829)PW-WATERSHED PROTECTION (ISF) 3000 6530 290,029 308,743PW-TRANSPORTATION (ISF) 3000 6540 227,050 251,107PW-WATER & SANITATION OP (ISF) 3010 6550 93,650 109,953PW-SANTA ROSA RD ASSESSMENT DIST 4333 6863 400 634GSA-HEAVY EQUIPMENT 3050 6990 27,707 24,670CEO-HAZARDOUS MATERIALS (ISF) 3100 7000 2,314 4,717CEO - LIABILITY INSURANCE 3110 7010 (47,482) 8,851GSA-TRANSPORTATION ISF 3060 7020 270,018 195,957CEO - WORKERS COMPENSATION ISF 3120 7030 4,645 6,391


156 FY 2014-15

office at 648-9232FY 2013-2014 FY 2014-2015





CEO-RISK ADMINISTRATION ISF 3120 7052 22,999 23,305GSA-DOCUMENT PUBLISHING ISF 3160 7061 44,267 80,673GSA- WAREHOUSE/DISTRIBUTION ISF 3160 7062 65,203 242,608GSA- MAIL CENTER ISF 3160 7063 63,138 49,980GSA-PURCHASING ISF 3160 7074 99,055 75,976GSA -SPECIAL SERVICES ISF 3160 7080 57,638 68,575GSA ADMINISTRATION ISF 3160 7095 45,657 44,604GSA -FACILITIES ADMINISTRATION ISF 3170 7102 36,932 56,602GSA-FACILITIES MAINTENANCE ISF 3170 7104 169,891 297,634GSA -FACILITIES UTILITIES ISF 3170 7106 59,066 23,008GSA- HOUSEKEEPING ISF 3170 7111 98,966 129,122GSA -FACILITIES PROJECTS 3170 7112 41,946 63,167GSA- GROUNDS ISF 3170 7113 30,885 60,290GSA PARKS 2600 7130 87,538 57,145OAK VIEW SCHOOL PRESERV/MAINT 2610 7155 1,766 1,688NETWORK SVCS ISF 3280 7230 105,589 151,290ITSD- ADMIN & FISCAL SERVICES ISF 3290 7241 (14,509) 45,050ITSD- TECHNICAL SERVICES ISF 3290 7242 98,426 139,843ITSD -APPLICATION SERVICES ISF 3290 7243 57,952 67,952ITSD- GEOGRAPHIC INFO SVS 3290 7244 87,895 90,575OXNARD AIRPORT ADMINISTRATION 2510 7322 (55,960) (51,142)OXNARD AIRPORT OPERATIONS 2510 7324 13,861 14,703OXNARD AIRPORT MAINTENANCE 2510 7326 10,761 10,433OXNARD AIRPORT SPECIAL PROJECTS 2510 7328 333 101CAMARILLO AIRPORT ADMINISTRATION 2510 7332 (57,928) (49,578)CAMARILLO AIRPORT OPERATIONS 2510 7334 24,297 21,276CAMARILLO AIRPORT MAINTENANCE 2510 7336 22,169 21,633CAMARILLO AIRPORT ROADS & LIGHTING 2520 7350 369 783FISH AND GAME 1300 7400 376 280HARBOR - ADMINISTRATION 2490 7432 9,604 15,341HARBOR - MARKETING PROGRAM 2490 7433 (1,143) 613HARBOR - SAFETY 2490 7434 126,147 36,356HARBOR - BEACHES 2490 7435 17,800 (4,096)HARBOR - CONCESSIONS 2490 7437 6,216 7,082HARBOR - MAINTENANCE 2490 7438 11,052 22,310HARBOR - FISHERMAN'S WHARF 2490 7439 197 769HARBOR - STATE IMPRV AREAS 2490 7440 1,173 3,475HARBOR-COMMERCIAL MARINA/WHARF 2490 7441 311 1,121HARBOR - CAPITAL PROJECTS 2490 7450 675 1,286FIRE PROTECTION DIST 1650 7501 829,696 1,250,051


157 FY 2014-15

office at 648-9232FY 2013-2014 FY 2014-2015





RETIREMENT-VCERA 7915 8945 57,237 (35,360)LAFCO 7920 8950 5,351 12,104

TOTAL ALLOCATION 7,527,522 9,320,365

*This Budget Unit cannot receive cost allocations


158 FY 2014-15

DEPRECIATION EXPENSEObject 3611

DEPRECIATION EXPENSE FY2014-15 Forecast

Based on Capital Assets as of June 30, 2013

Proprietary Funds Only

Displayed on the following page for all proprietary funds, is a summary of Forecasted Depreciation for FY 2014-15. The forecast is based on capital assets recorded in the VCFMS Fixed Asset module as of June 30, 2013.

For FY 2014-2015 budget purposes, adjustments must be made to the depreciation amounts for new capital assets acquired or estimated to be acquired (including CIP estimated to be placed in service) during the two-year period between July 1, 2013, and June 30, 2015. For FY 2014-15, use a maximum of three-quarters of a year in calculating the depreciation expense for additions, as few purchases are made at the beginning of the fiscal year. Also, adjustments must be made for capital assets to be disposed of in the same two-year time period. The forecast calculates for capital assets that will be fully depreciated during the two-year period.

Forecast Excel worksheets containing individual asset detail as of June 30, 2013, are available from the Auditor-Controller’s Office to assist you in updating your calculations. As a reminder, in the VCFMS Fixed Asset module, actual depreciation expense is calculated on the straight-line method. The calculation of depreciation for the year of purchase depends on the depreciation indicator set up for the asset type. It is calculated by the actual days from either the Acquisition Date (most capital assets) or In-Service Date (vehicles and certain Health Care Agency items). Subsequent depreciation will calculate the annual amount for each year until the final year when the depreciation is calculated on the remaining days to the Disposition Date.

Please send departmental depreciation worksheets to the Auditor-Controller’s Office for review and also a copy to the CEO with your budget submittal package.The worksheets should combine or detail depreciation amounts by organization units to conform appropriately to the division or budget unit level at which you are budgeting.

If you have any questions regarding this schedule or procedure for calculating FY 2014-15 depreciation, please contact Lupe Lopez in the Auditor-Controller’s Office, 654-3132.


159 FY 2014-15

AS OF JUNE 30, 2013

2014-2015FUND ORG DESCRIPTION FORECAST

2000 6400 WW #1 - Moorpark Water 803,829 2000 6402 WW #1 - Moorpark Sanitation 1,070,866 2100 6420 WW #16 - Piru Water 9,876 2100 6422 WW #16 - Piru Sanitation 222,127 2150 6430 WW #17 - Bell Canyon Water 41,917 2200 6440 WW #19 - Somis 99,476 2300 6450 Lake Sherwood CSD 112,246 2400 6462 Camarillo Airport - Sanitation 34,269 2490 7432 Harbor Administration 252,244 2490 7434 Harbor Safety 53,265 2490 7435 Beaches 35,954 2490 7437 Harbor Concessions 57,924 2490 7438 Harbor Maintenance 33,869 2490 7440 State Imprv Areas 218,558 2490 7441 Commercial Marina/Wharf 1,796 2510 7320 Oxnard Airport 292,360 2510 7322 Oxnard Airport Administration 782,571 2510 7330 Camarillo Airport 296,789 2510 7332 Camarillo Airport Administration 1,039,602 2510 7336 Camarillo Airport Maintenance 2,902 2510 7390 Passenger Facility Program 9,220 2520 7350 Camarillo Airport - Roads and Lighting 91,280 2600 7130 GSA - Parks Department 5,512 2600 7150 GSA - Parks - Capital Projects 780,769 2610 7155 Oak View School Preserv/Maint 27,296 2650 5210 Ventura County Medical Center 4,752,831 2650 5270 VCMC Hospital 307,345 2650 5290 Santa Paula Hospital 6,976 2675 5200 Ventura Co Health Care Plan 978,174 3000 6520 Engineering Services ISF 3,926 3000 6530 Watershed Protection ISF 1,696 3000 6532 Watershed Protection - O & M ISF 12,902 3000 6540 Transportation ISF 7,192 3000 6542 Transportation O & M ISF 7,526 3010 6550 Water & Sanitation OP - ISF 38,704 3050 6990 GSA - Heavy Equipment 1,151,399 3060 7020 Transportation ISF 3,501,312 3160 7061 Document Publishing 90,137 3160 7062 Warehouse/Distribution Services 1,407 3160 7063 Mail Center 19,247 3160 7080 Special Services 98,782 3160 7095 GSA Administration 4,789 3170 7104 Maintenance 5,410

DEPRECIATION EXPENSE SUMMARYFY15 - FORECAST BASED ON CAPITAL ASSETS RECORDED IN VCFMS FIXED ASSET MODULE


160 FY 2014-15

AS OF JUNE 30, 2013

2014-2015FUND ORG DESCRIPTION FORECAST

DEPRECIATION EXPENSE SUMMARYFY15 - FORECAST BASED ON CAPITAL ASSETS RECORDED IN VCFMS FIXED ASSET MODULE

3170 7106 Utilities 203,522 3170 7111 Housekeeping 618 3170 7113 Grounds 26,872 3240 2552 Administration 28,507 3240 2554 Employee Assistance Program 5,571 3240 2556 Wellness 797 3280 7230 Network Services - ISF 1,834,719 3290 7242 ITSD - Technical Services 257,927 3290 7243 ITSD - Application Services 256,087 3290 7244 ITSD - Geographic Information Services 19,738


161 FY 2014-15


162 FY 2014-15

SECTION VIII. ORGANIZATION AND ACCOUNT CODES

Organization and account code information is available at the County Executive Office intranet site located at http://vcweb/ceo. Click on Finance on the left under Divisions.


163 FY 2014-15


164 FY 2014-15