Central Services Cost Allocation Plan Hillsborough County ......MAXCAP uses a double step-down...

Central Services Cost Allocation Plan Hillsborough County, Florida FY 2018 Full Cost Allocation Plan Based on actual expenditures for the Fiscal Year ended September 30, 2018

Central Services Cost Allocation Plan

Hillsborough County, Florida FY 2018

Full Cost Allocation Plan

Based on actual expenditures for the Fiscal Year ended September 30, 2018

Section A: Cost Allocation Methodology and Process .............................................................................................................................................................. A-1

Section B: Organizational Chart .................................................................................................................................................................................................. B-1

Section C: Cost Allocation Plan ................................................................................................................................................................................................... C-1

Summary Data .............................................................................................................................................................................................................. C-2

Schedule A - Allocated Costs By Department ............................................................................................................................................ C-2

Schedule C - Summary Of Allocated Costs ........................................................................................................................................... C-196

Schedule E - Summary Of Allocation Basis ........................................................................................................................................... C-218

Building Depreciation ................................................................................................................................................................................................. C-221

Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-221

Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-222

Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-223

Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-225

Schedule .5 - Allocation Summary ......................................................................................................................................................... C-235

Equipment Depreciation ............................................................................................................................................................................................ C-241






00004-165000 Non-Departmental Allotments ........................................................................................................................................................... C-246






00004-100002 BC Commissioners and Staff ............................................................................................................................................................ C-307






00004-100101 Internal Auditor .................................................................................................................................................................................. C-319






00004-100201 Legal Counsel & Admin ..................................................................................................................................................................... C-330






00004-100203 Countywide Public Records .............................................................................................................................................................. C-346


All Monetary Values are US Dollars

MAXCAP 2019 MAXIMUS Consulting Services, Inc.

Prepared By MAXIMUS Consulting Services, Inc.

HILLSBOROUGH COUNTY, FLORIDAFULL COST ALLOCATION PLAN

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018Table of Contents





00004-101701 Clerk of Court - CCC ......................................................................................................................................................................... C-357






00004-110002 CA Executive Management/Adm ....................................................................................................................................................... C-362






00004-110600 MB Management & Budget ............................................................................................................................................................... C-372






00004-110650 PH Procurement Services ................................................................................................................................................................. C-402






00004-110800 Information & Innovation ................................................................................................................................................................... C-418






00004-110850 Strategic Planning & ERP Im ............................................................................................................................................................ C-496






00004-120010 Communications & Digital Me ........................................................................................................................................................... C-513











00004-120100 Human Resources Department ......................................................................................................................................................... C-530






00004-120900 Real Estate & Facilities Se ................................................................................................................................................................ C-547






00004-13300X Operations & Legislative Af ............................................................................................................................................................... C-575






00004-133100 Ent Sol & Quality Assurance ............................................................................................................................................................. C-601






C0003 Clerk of Courts - Board Services ................................................................................................................................................................... C-613






Section D: Supplemental Data ..................................................................................................................................................................................................... D-1

Indirect Cost Rates - Total Personal Services ............................................................................................................................................................... D-2

Indirect Cost Rates - Modified Total Direct Costs (MTDC) ............................................................................................................................................ D-3






Section A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and Process



Prepared By MAXIMUS Consulting Services, Inc.Page A-1

A. Cost Allocation Methodology and ProcessThe Cost Allocation Plan (CAP) provided in Section C was prepared by MAXIMUS Consulting Services, Inc. (MAXIMUS) for HILLSBOROUGH COUNTY, FLORIDA. Utilizing our proprietary, web-based cost allocation system, MAXCAP™, MAXIMUS used cost data and allocation statistics to allocate the costs to departments/divisions/programs for Fiscal Year (FY) 2018.

MAXCAP uses a double step-down allocation procedure to distribute costs among Central Services and to departments that receive benefits. Using MAXCAP, costs are input by cost center identifications consistent with the entity’s accounting code structure, which allows for efficient balancing with the entity’s financial reporting systems. Additionally, MAXCAP provides for the inputting of allocation statistics appropriate for the distribution of the identified indirect cost pools. Credits for direct-billed payments, cost adjustments, and other valid and applicable costing factors are also facilitated within the software.

In this section, we provide an overview of our cost allocation methodology and process used to develop the CAP.

A.1 Cost Allocation MethodologyMAXIMUS employs a double step-down procedure that allows all Central Service Departments to allocate costs to all other Central Service Departments. Since Central Service Departments’ costs are not simultaneously allocated, the process must be performed sequentially, one department after another. The second step-down allows for the equitable allocation of the costs the Central Service Departments receive from one another.

Typically, CAPs are compiled using a single step down or "waterfall" methodology in which the costs of Central Service Departments are allocated in an ordinal sequence with emphasis placed on ordering non-departmental and departmental cost groupings to optimize the flow of costs to recoverable program areas. Although this is an acceptable method resulting in accurate program allocations, it provides only partial information as to the costs of individual Central Service Departments and their significant activities.

To demonstrate the potential inequity of a single step-down, consider the costs of the Facilities Management and Purchasing activities. Facilities Management manages and maintains the office space that Purchasing uses to serve departments. Facilities costs are rightfully allocable to all the departments that have space in government buildings. If Facilities Management costs are allocated after Purchasing, the cost of Purchasing’s space will be allocated to the other departments in the building. It could be argued that this method then allocates costs to departments disproportionate to the benefit received from those costs.

MAXIMUS double step-down approach mitigates potential allocation inequities and has been widely accepted by federal cognizant agencies for more than 30 years.

A.1.1 First Step-DownThe first step-down allows each Central Service Department to allocate to any other department, regardless of the sequence of the departments. The department also can allocate to itself providing the statistical measurements indicate a basis for the allocations.





FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018Cost Allocation Methodology and Process

Page A-2

ProcessThe process of allocating during this round is achieved sequentially, consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations it allocates:

Costs from entity financial recordsCost adjustmentsCreditsCosts received from other Central Service Departments that have completed their first roundallocationsResults

At the completion of the first step-down, each Central Service Department has the allocated costs from itself and from the Central Service Departments sequenced before it.

A.1.2 Second Step-DownThe rule for the second step-down is that each Central Service Department can allocate only to another department sequenced after the allocating department; provided that the statistical measurements indicate a basis for the allocations.

ProcessThe process of allocating during the second step-down is achieved sequentially and consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations, it allocates:

Costs received from other Central Service Departments that have completed their second roundallocationsCosts received in the first step-down from itself and from the Central Service Departmentssequenced after the allocating department

ResultsAt the completion of the second step-down, each Central Service Department has completed all allocations and all Central Service Departments have been cleared of all costs. The costs have either been adjusted out of the cycle or sent to Receiving Departments based on the allocation statistics.

A.1.3 Supplemental CommentsWhen the relationship between and among the Central Service Departments is greatly intertwined, it may be prudent to implement three or more step-downs. Typically, the double step-down is sufficient to accomplish an equitable allocation of all costs.

If more than two step-downs are required the rules for all rounds of allocation — except the final round — are the same as defined above for the first step-down. The final round always follows the rules, as defined above, for the second step-down.

A.2 Cost Allocation ProcessThe process utilized by MAXIMUS in developing the CAP and tracking costs within it is discussed below.






Page A-3

A.2.1 Initiating the ProcessWorking in conjunction with the entity, MAXIMUS determines data to be included within the cost allocation process based on:

Application of federal cost principles or full costing principles, as applicableInterviewsReview of financial documentsReview of organizational structureAnalysis of statistical data relative to benefit of services provided

A.2.2 Establishing the Cost Pools to be AllocatedMAXIMUS analyzes the organizational structure of the entity to determine which departments or cost pools provide services to other departments/divisions/programs. These cost pools become the “Central Service Departments” in the CAP.

Next, each cost pool is evaluated to determine the activities or services provided. The costs are then broken into subparts or activities such that each activity can be allocated on a statistical measure that is relevant to the service provided and the benefit received.

Line items of expenditures are analyzed to determine which activities receive the benefit of the costs. Distributions of these costs are made according to the determined benefit of each activity.

A.2.3 Establishing the Statistical Measurements or Bases for AllocationMAXIMUS evaluates available statistical measurements to establish the most equitable and meaningful basis for allocating each activity within each Central Service Department. Consideration is given to determining the measurement that most appropriately demonstrates its relationship to the receiving units. For example, an activity that is driven by the number of employees within the benefiting departments can be allocated by number of employees. Similarly, an activity that is driven by the number of transactions for each benefiting department can be allocated by the number of transactions.

A.2.4 Accommodating Exceptions and AdjustmentsApplicable cost adjustments for unallowable costs and/or capitalized assets are incorporated into the appropriate schedules. Credits for direct billings, special revenues, etc. are entered into the computation.

A.2.5 Developing the CAPThe MAXIMUS Cost Allocation Plan typically is organized as follows:

Cover Certification, if requiredTable of ContentsCost Allocation Methodology and ProcessOrganizational Chart






Page A-4

CAP: Summary and Detail SchedulesSupplemental Materials

Below, we discuss each of the summary and detail schedules included in a CAP.

Summary SchedulesThe summary schedules provide a recap of the results of the cost allocation process. The following explanations define the purposes of each of the typical schedules included in the cost allocation plan..

Schedule A – Allocated Costs by Department: Schedule A demonstrates for each Receiving Department the costs received from each Central Service Department. This schedule answers the question: Which Central Service Department actually allocated the costs to each Receiving Department?

This schedule does not necessarily demonstrate the Central Service Department from which the costs originated. For example, costs sent from Purchasing to Accounting and then to a Receiving Department will be recorded on Schedule A as being from Accounting.

Schedule C – Summary of Allocated Costs: Schedule C is the simplest report to use when balancing to the financials. It demonstrates the costs to be allocated, the adjustments made to these costs, and the results of the allocations. This schedule demonstrates the full sequence of all departments with the Central Service Departments listed first and in the order of their allocating sequence.

The Receiving departments follow the Central Service Departments with the total allocations received from all Central Service Departments.

Schedule E – Summary of Allocation Basis: Schedule E demonstrates, for each Central Service Department, the services or activities of the Central Service Department and the basis for the allocation of each activity. This schedule is a convenient reference for reviewing the activities identified for each Central Service Department. This is particularly important when preparing a new plan and incorporating organizational and services changes.

Detail Schedules

The detail schedules demonstrate the original costs being allocated by each Central Service Department. In these schedules, the adjustments are applied; the activities are defined; the incoming costs from other Central Service Departments are detailed; the allocation calculations for both step-downs are documented; and the results for each Central Service Department are summarized.

When tracking costs, typically the schedules are reviewed in reverse order tracking from summary information back to detail information. This is discussed further in Section A.2.6: Tracking Costs within the CAP.

Schedule _.1 – Nature and Extent of Services: Schedule _.1 is a brief narrative defining the purpose of the Central Service and the benefit it provides to the Receiving Departments. The narrative also describes the allocation basis used for each activity and any other relevant information on expenditures.

Schedule _.2 – Costs to be Allocated: Schedule _.2 provides an overview of the total costs allocated by each Central Service Department including:

Expenditures from the financial reports — balances to Schedule CAdjustments to financial reports — balances to Schedule CIncoming costs from other Central Service Departments






Page A-5

The incoming costs are presented in columns that represent when these costs are allocated by the Central Service Department, not when the costs are received. As explained in Section A.1: Cost Allocation Methodology, the costs that are received from Central Service Departments sequenced after the given department are held for allocation in the second step-down.

Schedule _.3 – Costs to be Allocated by Activity: Schedule _.3 provides the following:

Expenditures from the financials are defined by type of expenditure and by activities (to the extentdeemed necessary) to ensure the application of allocation bases that closely correlate to thebenefits derived by the Receiving departments. Each activity is represented in its own column. Thetotals balance with both Schedule C and Schedule _.2 expenditure amounts.Adjustments to the financial reports are applied to expenditures and the results spread to theappropriate activities.Incoming costs are demonstrated first in total and then spread to the appropriate activities forallocation for each step-down. The totals for each step-down balance to the totals on Schedule _.2.It should be noted that incoming costs may be coded to spread to only the activities that receivebenefit from the services.

Schedule _.4 – Detail Activity Allocations: Schedule _.4 represents the allocation results by activity. Each activity defined on Schedule _.3 is demonstrated on a Detail Allocation Schedule. Because the number of activities varies, the number of the last of these schedules varies.

Schedule _.4 includes:

Statistical measurement used as a basis for allocationIdentification of statistical measurementSource of the statistical measurementPercent relationship of each statistical measurement to the whole or total statistical measurementbaseResults of the first step-down — balances to functional total after first additions on Schedule_.3Results of the second step-down — balances to functional total of second additions on Schedule_.3

The totals allocated from both step-downs balances to the functional grand total from Schedule _.3. Note the results of the second step-down. This schedule clearly demonstrates how the second step-down allocates only to departments sequenced after the allocating department.

Schedule _.5 – Allocation Summary for each Central Service Department: Schedule _.5 provides a summary of costs allocated by each activity. The activity totals balance to the totals from each Detail Activities Allocation schedule defined above.

The totals allocated to the Receiving Departments will balance to Schedule A for the allocating department.

A.2.6 Tracking Costs within the CAP

When costs are questioned, MAXIMUS utilizes our standard tracking process in order to resolve any issues with Schedule A where the questioned cost is usually identified.

From Schedule A, we identify the allocating Central Service Department. From the CAP Table of Contents the appropriate detail schedules for the allocating department are identified. Tracking begins






Page A-6

with the last detail schedule. Once the questioned amount is located, our analysis of the summary amounts by activities indicates which detail allocation schedules to review.

Review of each detail schedule will demonstrate the relative benefit received by the Receiving Department for the portion of the questioned cost attributable to each activity. Continuing backward through the detail schedules, the composition of the total functional costs is reviewed.

At this point, any remaining questions are typically in regard to the incoming costs. If these costs are questioned, we can use Schedule _.2 to identify which department allocated the questioned incoming costs. Referring again to the CAP Table of Contents, the detail schedules for the sending Central Service Department can be located. Tracking continues by repeating these steps until all issues have been resolved.






Page A-7

Section B: Organizational ChartSection B: Organizational ChartSection B: Organizational ChartSection B: Organizational Chart



Prepared By MAXIMUS Consulting Services, Inc.Page B-1

Hillsborough County Organization Chart This chart shows the organization of County government entities and their accountability to the electorate. Those directly elected to office by voters are shown directly below the citizens’ box. Boards and commissions funded through the Board of County Commissioners, but not otherwise accountable to the Board, are connected by the dotted line.

Chief Information & Innovation Officer• Information &

Innovation Office

tClerk of

the CircuitCourt

PropertyAppraiser Sheriff

Super

ofElections

SupervisorStateAttorney

PublicDefender t

13thJudicialCircuit

County Attorney

County Administrator

C I T I Z E N S

Board of CountyCommissioners

Other boards and agencies funded by the County Commission

• Charter Review Board• Civil Service Board• City-County PlanningCommission

• Environmental ProtectionCommission

• Guardian Ad Litem• Metropolitan PlanningOrganization

• Soil and WaterConservation Board

• Value Adjustment Board

C I T I Z E N S

Tax Collector

Deputy County Administrator • Code Enforcement• Conservation & Environmental

Lands Management• Consumer & Veterans Services• Economic Development• Extension Service• Fire Rescue• Fleet Management• Library Services• Medical Examiner• Parks & Recreation• Pet Resources• Real Estate & Facilities

Services• Emergency Management

Chief Financial Administrator• Affordable Housing Services• Enterprise Solutions & Quality

Assurance• Human Resources• Management & Budget• Procurement Services

Chief Communications Administrator• Communications & Digital Media• Customer Service & Support

Chief Development & Infrastructure Services Administrator• Development Services• Public Works• Public Utilities

• Community Affairs

Operations & Legislative Affairs Officer

County Internal Auditor

Chief Human Services Administrator• Aging Services• Children’s Services• Head Start• Health Care Services• Homeless Services• Social Services• Sunshine Line

CountyAdministrator

County Internal Auditor

CountyAttorney

Hillsborough County Organization Chart This chart shows the organization of County government entities and their accountability to the electorate.

ow the citizens’ box. Boards and commissions funded through the Board of County Commissioners, but not otherwise accountable to the Board, are connected by the dotted line.

Page B-2

Section C: Cost Allocation PlanSection C: Cost Allocation PlanSection C: Cost Allocation PlanSection C: Cost Allocation Plan



Prepared By MAXIMUS Consulting Services, Inc.Page C-1

Central Service Departments

00004-100302 JB Court

Administration00004-100304 JB Communications

00004-100305 JB Court Technology

00004-100306 JB Pro Se/Self Help

Forms

00004-100308 JB Facilities and

Security

Building Depreciation 3,097 0 0 0 2,075,817

Equipment Depreciation 0 0 0 0 0

00004-165000 Non-Dept Allot 1,332 0 9 0 794

00004-100002 Commissioners 24,265 0 0 0 0

00004-100101 Internal Auditor 0 0 0 0 0

00004-100201 Legal Counsel & Admin 0 0 0 0 0

00004-100203 Public Records 2,788 0 0 0 0

00004-101701 Clerk of Court - CCC 0 0 0 0 0

00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 4,258 359 1,207 237 4,380

00004-110650 Procurement Svcs 181,974 0 0 0 0

00004-110800 Info & Innov 11,717 0 0 0 0

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 21,181 0 0 0 0

00004-120100 Human Resources 24,166 0 0 0 0

00004-120900 Real Estate & Facilities 1,917,441 0 0 0 0

00004-13300X Opns & Leg Affairs 6,730 0 0 0 0

00004-133100 Ent Sol & QA 65,635 0 0 0 0

C0003 Clerk - Board Svcs 15,235 1,989 121 208 8,635

Allocated Costs for Fiscal 2018 2,279,819 2,348 1,337 445 2,089,626

Schedule A

All Monetary Values are US DollarsMAXCAP 2019 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.


FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018Schedule A - Allocated Costs By Department

HILLSBOROUGH COUNTY (FL) ~ FULL COST2018 Version 2.0001Level: Detail

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Page C-2


00004-100313 JB Drug Court FS796.07 (6)

00004-100316 JB Domestic Violence

00004-101002 Property Appraiser

Opns

00004-101101 Supervisor of

Elections00004-101201 Tax

Collector

Building Depreciation 0 0 239,854 0 64,520


00004-165000 Non-Dept Allot 0 0 44,975 0 43,551

00004-100002 Commissioners 0 0 0 0 0


00004-100201 Legal Counsel & Admin 0 0 22,187 0 293,255

00004-100203 Public Records 0 0 0 0 0


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 0 0 118 237 118

00004-110650 Procurement Svcs 0 0 0 0 0

00004-110800 Info & Innov 0 0 12,677 0 16,908

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 0 0 0 0 0

00004-120100 Human Resources 0 0 0 0 0

00004-120900 Real Estate & Facilities 0 0 304,924 0 304,833

00004-13300X Opns & Leg Affairs 0 0 0 0 0

00004-133100 Ent Sol & QA 0 0 0 0 0

C0003 Clerk - Board Svcs 0 0 47 158 1,236

Allocated Costs for Fiscal 2018 0 0 624,782 395 724,421

Schedule A





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Page C-3

Central Service Departments00004-101301 Law

Enforcement00004-101306 Law


Enforcement00004-101501 State

Attorney Part I

00004-101502 State Attorney Office

Techn

Building Depreciation 166,077 0 0 12,696 0


00004-165000 Non-Dept Allot 0 0 0 0 0

00004-100002 Commissioners 10,393 0 0 0 0


00004-100201 Legal Counsel & Admin 25,332 0 0 0 0

00004-100203 Public Records 0 0 0 0 0


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 359 359 359 359 0

00004-110650 Procurement Svcs 0 0 0 (939) 0

00004-110800 Info & Innov 48,732 0 0 25,394 0

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 0 0 0 0 0

00004-120100 Human Resources 0 0 0 0 0

00004-120900 Real Estate & Facilities 1,352,939 0 0 449,798 0


00004-133100 Ent Sol & QA 0 0 0 7,074 0

C0003 Clerk - Board Svcs 3,707 404 430 3,394 0

Allocated Costs for Fiscal 2018 1,607,985 763 789 497,776 0

Schedule A





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Page C-4

Central Service Departments00004-101551 State Attorney Part II (Vic

00004-101601 Public Defender

00004-102002 Charter Review

Board Progra00004-102021 Value

Adjustment Board

00004-102050 Environmental

Protection Co

Building Depreciation 0 83,299 0 0 0


00004-165000 Non-Dept Allot 2,438 0 0 0 9,520

00004-100002 Commissioners 0 0 0 0 19,791


00004-100201 Legal Counsel & Admin 0 3,513 0 0 25,035

00004-100203 Public Records 3,430 0 0 0 10,901


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 3,648 1,454 0 237 38,326

00004-110650 Procurement Svcs (156) (931) 0 0 49,442

00004-110800 Info & Innov 4,369 8,434 0 0 25,982

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 26,057 0 0 0 82,907

00004-120100 Human Resources 29,722 0 0 0 95,512

00004-120900 Real Estate & Facilities 158,174 461,357 0 0 300,400

00004-13300X Opns & Leg Affairs 6,987 0 0 0 23,174

00004-133100 Ent Sol & QA 0 2,650 0 25,710 78,805

C0003 Clerk - Board Svcs 46,948 2,234 146 208 77,040

Allocated Costs for Fiscal 2018 281,617 562,010 146 26,155 836,835

Schedule A





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Page C-5


00004-102301 Planning

Commission

00004-102551 Soil & Water BOCC-

Funded Op

00004-110200 Community

Redevelopment RD00004-110501

Affordable Housing

00004-110700 Economic

Development

Building Depreciation 0 0 0 0 17,595


00004-165000 Non-Dept Allot 0 60 0 0 13,438

00004-100002 Commissioners 0 6,926 0 0 280,535

00004-100101 Internal Auditor 0 0 0 0 32,387

00004-100201 Legal Counsel & Admin 0 9,732 0 0 221,491

00004-100203 Public Records 0 365 0 0 3,017


00004-110002 Exec Mgmt/Adm 0 0 0 0 17,175

00004-110600 Mgmt & Budget 0 4,872 0 118 12,685

00004-110650 Procurement Svcs 0 (283) 0 0 73,296

00004-110800 Info & Innov 0 18,192 0 0 110,466

00004-110850 Strategic Plan 0 0 0 0 1,312

00004-120010 Communications 0 2,755 0 0 22,949

00004-120100 Human Resources 0 3,150 0 0 29,666

00004-120900 Real Estate & Facilities 0 0 0 0 110,870

00004-13300X Opns & Leg Affairs 0 1,018 0 0 18,621

00004-133100 Ent Sol & QA 0 2,650 0 0 21,894

C0003 Clerk - Board Svcs 23 9,333 0 11 115,133

Allocated Costs for Fiscal 2018 23 58,770 0 129 1,102,530

Schedule A





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Page C-6

Central Service Departments00004-110900 Fiscal

Services

00004-120001 Office of Community

Affairs

00004-120030 Customer Service &

Support

00004-120050 Government

Services Admin00004-120151 Code

Enforcement



00004-165000 Non-Dept Allot 0 1,291 643 0 0

00004-100002 Commissioners 0 0 0 0 0


00004-100201 Legal Counsel & Admin 0 2,118 24 0 0

00004-100203 Public Records 0 0 365 0 0


00004-110002 Exec Mgmt/Adm 0 0 2,072 0 0

00004-110600 Mgmt & Budget 0 7,309 6,334 0 118

00004-110650 Procurement Svcs 0 0 (250) 0 0

00004-110800 Info & Innov 0 3,193 47,994 0 0

00004-110850 Strategic Plan 0 0 156 0 0

00004-120010 Communications 0 0 2,755 0 0

00004-120100 Human Resources 0 0 3,542 0 0

00004-120900 Real Estate & Facilities 0 147,111 0 0 0


00004-133100 Ent Sol & QA 0 3,534 3,471 0 0

C0003 Clerk - Board Svcs 0 14,734 14,143 60 289

Allocated Costs for Fiscal 2018 0 182,917 83,141 60 407

Schedule A





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Page C-7


00004-120200 Development

Services - PGM00004-120500 Public

Utilities00004-120800 Public

Works00004-130020 Pet

Resources00004-130100

Extension Services

Building Depreciation 0 0 3,012 0 0


00004-165000 Non-Dept Allot 0 0 4,936 7,329 919

00004-100002 Commissioners 0 0 19,683 3,463 26,591

00004-100101 Internal Auditor 0 0 5,002 151,047 3,078

00004-100201 Legal Counsel & Admin 0 0 25,029 364,460 429

00004-100203 Public Records 0 0 3,764 11,723 2,316


00004-110002 Exec Mgmt/Adm 0 0 21,415 66,653 13,184

00004-110600 Mgmt & Budget 118 0 24,402 38,692 16,105

00004-110650 Procurement Svcs 0 0 33,718 177,900 23,461

00004-110800 Info & Innov 0 0 93,281 712,789 96,984

00004-110850 Strategic Plan 0 0 1,645 5,136 1,007

00004-120010 Communications 0 0 28,605 89,136 17,612

00004-120100 Human Resources 0 0 36,011 112,144 20,764

00004-120900 Real Estate & Facilities 0 0 134,679 371,993 118,534

00004-13300X Opns & Leg Affairs 0 0 8,535 24,129 5,868

00004-133100 Ent Sol & QA 0 0 20,827 85,747 19,345

C0003 Clerk - Board Svcs 84 47 55,277 203,340 27,934

Allocated Costs for Fiscal 2018 202 47 519,821 2,425,681 394,131

Schedule A





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Page C-8


00004-130150 Sunshine Line Dept.

SL00004-130210 CS

Children's Services

00004-130300 Consumer and Veteran Servic

00004-130500 Aging Services

00004-131000 HS - Head Start

Building Depreciation 0 0 31,784 9,558 0


00004-165000 Non-Dept Allot 2,668 7,353 2,675 16,003 0

00004-100002 Commissioners 18,891 16,254 2,905 44,204 0

00004-100101 Internal Auditor 6,489 13,266 6,167 23,569 0

00004-100201 Legal Counsel & Admin 19,525 59,851 31,245 47,713 0

00004-100203 Public Records 4,882 8,381 4,637 14,247 0


00004-110002 Exec Mgmt/Adm 27,765 47,662 26,381 81,036 0

00004-110600 Mgmt & Budget 9,631 25,620 25,139 86,908 118

00004-110650 Procurement Svcs 8,499 19,716 22,756 28,697 0

00004-110800 Info & Innov 126,355 96,147 146,950 426,676 0

00004-110850 Strategic Plan 2,134 3,665 2,026 6,246 0

00004-120010 Communications 37,106 63,739 35,248 108,398 0

00004-120100 Human Resources 47,666 76,789 41,123 138,517 0

00004-120900 Real Estate & Facilities 61,639 139,681 85,003 551,810 0

00004-13300X Opns & Leg Affairs 10,781 17,838 9,574 31,116 0

00004-133100 Ent Sol & QA 36,529 47,627 25,166 79,170 0

C0003 Clerk - Board Svcs 25,627 116,229 52,966 240,664 11

Allocated Costs for Fiscal 2018 446,187 759,818 551,745 1,934,532 129

Schedule A





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Page C-9


00004-131100 HC - Health Care

Services00004-131400 SS

Social Services Div00004-131500 HM

Homeless Services00004-131600 FR

Fire Rescue00004-131900 Fleet

Services

Building Depreciation 379 5,918 11,910 0 0


00004-165000 Non-Dept Allot 326 8,495 8,878 1,163 0

00004-100002 Commissioners 2,593 52,628 3,463 447 0

00004-100101 Internal Auditor 323 9,189 1,291 1,700 0

00004-100201 Legal Counsel & Admin 4,874 36,218 1,440 53,277 0

00004-100203 Public Records 242 6,913 976 1,281 0


00004-110002 Exec Mgmt/Adm 1,379 39,317 5,543 7,296 0

00004-110600 Mgmt & Budget 3,648 39,424 16,468 12,685 118

00004-110650 Procurement Svcs (45) (1,902) (525) 916 0

00004-110800 Info & Innov 19,841 232,888 32,473 26,276 0

00004-110850 Strategic Plan 103 3,026 420 551 0

00004-120010 Communications 1,827 52,573 7,386 9,730 0

00004-120100 Human Resources 2,214 66,631 9,343 11,304 0

00004-120900 Real Estate & Facilities 2,581 539,812 104,915 25,308 0

00004-13300X Opns & Leg Affairs 581 16,456 2,113 2,605 0

00004-133100 Ent Sol & QA 1,165 37,938 6,194 6,334 0

C0003 Clerk - Board Svcs 8,309 121,546 45,323 25,445 11

Allocated Costs for Fiscal 2018 50,340 1,267,070 257,611 186,318 129

Schedule A





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Central Service Departments00004-132000

Library Services00004-132200

Medical Examiner00004-132250 Parks

& Recreation -PR

00004-132252 Conservation &

Environmenta00004-160000 Debt

Service

Building Depreciation 0 0 193 0 0


00004-165000 Non-Dept Allot 0 4,153 2,880 12,733 0

00004-100002 Commissioners 0 0 1,623 24,781 0

00004-100101 Internal Auditor 0 5,672 1,130 38,091 0

00004-100201 Legal Counsel & Admin 0 37,740 8,962 60,479 0

00004-100203 Public Records 0 4,267 853 18,410 0


00004-110002 Exec Mgmt/Adm 0 24,260 4,845 104,689 0

00004-110600 Mgmt & Budget 0 20,373 8,415 108,765 0

00004-110650 Procurement Svcs 0 (4,719) 5,734 14,057 0

00004-110800 Info & Innov 0 137,902 60,144 418,900 0

00004-110850 Strategic Plan 0 1,860 369 8,075 0

00004-120010 Communications 0 32,417 6,459 140,030 0

00004-120100 Human Resources 0 40,136 8,400 176,274 0

00004-120900 Real Estate & Facilities 0 256,285 218,562 120,553 0

00004-13300X Opns & Leg Affairs 0 8,700 1,778 38,775 0

00004-133100 Ent Sol & QA 0 31,917 10,842 125,844 0

C0003 Clerk - Board Svcs 0 76,207 13,349 299,996 0

Allocated Costs for Fiscal 2018 0 677,170 354,538 1,710,452 0

Schedule A





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Agencies00004-166000 Non-

Profit Organizations00004-167001

Guardian Ad-Litem


Elections


Elections



00004-165000 Non-Dept Allot 0 0 184 0 0

00004-100002 Commissioners 0 0 0 0 0



00004-100203 Public Records 0 0 608 0 0


00004-110002 Exec Mgmt/Adm 0 0 3,456 0 0

00004-110600 Mgmt & Budget 2,061 6,459 2,922 480 118

00004-110650 Procurement Svcs 0 0 (11) 0 0

00004-110800 Info & Innov 0 0 265,060 0 0

00004-110850 Strategic Plan 0 0 260 0 0

00004-120010 Communications 0 0 4,612 0 0

00004-120100 Human Resources 0 0 5,270 0 0

00004-120900 Real Estate & Facilities 0 0 133,617 0 0

00004-13300X Opns & Leg Affairs 0 0 1,210 0 0

00004-133100 Ent Sol & QA 0 0 7,074 0 0

C0003 Clerk - Board Svcs 1,125 6,567 8,116 58 36

Allocated Costs for Fiscal 2018 3,186 13,026 447,108 538 154

Schedule A





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Elections

00005-110700 Economic

Development00005-130020 Pet

Resources00005-132250 Parks

& Recreation -PR

00005-165000 Non-Departmental

Allotments



00004-165000 Non-Dept Allot 0 0 0 0 0

00004-100002 Commissioners 0 0 0 0 0



00004-100203 Public Records 0 0 0 0 0


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 0 842 0 0 237


00004-110800 Info & Innov 0 0 0 0 0

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 0 0 0 0 0

00004-120100 Human Resources 0 0 0 0 0

00004-120900 Real Estate & Facilities 0 0 0 0 0


00004-133100 Ent Sol & QA 0 0 0 0 0

C0003 Clerk - Board Svcs 0 1,407 0 23 194

Allocated Costs for Fiscal 2018 0 2,249 0 23 431

Schedule A





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Central Service Departments00006-166000 Non-

Profit Organizations00051-101002

Property Appraiser00051-101201 Tax

Collector00051-101301 Law

Enforcement

00051-102050 Environmental

Protection Co



00004-165000 Non-Dept Allot 0 0 0 0 0

00004-100002 Commissioners 0 0 0 0 0



00004-100203 Public Records 0 0 0 0 0


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 720 118 118 359 0


00004-110800 Info & Innov 0 0 0 0 0

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 0 0 0 0 0

00004-120100 Human Resources 0 0 0 0 0



00004-133100 Ent Sol & QA 0 0 0 0 0

C0003 Clerk - Board Svcs 1,271 47 404 430 0

Allocated Costs for Fiscal 2018 1,991 165 522 789 0

Schedule A





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00051-102301 Planning

Commission00051-110501

Affordable Housing

00051-110700 Economic

Development

00051-110850 Strategic Planning

& ERP Im00051-110900 Fiscal

Services



00004-165000 Non-Dept Allot 0 1,947 0 0 0

00004-100002 Commissioners 0 36,091 0 0 0


00004-100201 Legal Counsel & Admin 0 23,953 0 0 0

00004-100203 Public Records 0 489 0 0 0


00004-110002 Exec Mgmt/Adm 0 2,771 0 0 0

00004-110600 Mgmt & Budget 0 5,356 237 0 0

00004-110650 Procurement Svcs 0 6,094 0 0 0

00004-110800 Info & Innov 0 18,545 0 0 0

00004-110850 Strategic Plan 0 211 0 0 0

00004-120010 Communications 0 3,685 0 0 0

00004-120100 Human Resources 0 5,030 0 0 0

00004-120900 Real Estate & Facilities 0 45,025 0 0 0

00004-13300X Opns & Leg Affairs 0 2,553 0 0 0

00004-133100 Ent Sol & QA 0 3,720 0 0 0

C0003 Clerk - Board Svcs 0 24,537 146 0 0

Allocated Costs for Fiscal 2018 0 183,000 383 0 0

Schedule A





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00051-120001 Office of Community

Affairs

00051-120010 Communications &

Digital Me

00051-120030 Customer Service &

Support


Services Admin00051-120151 Code

Enforcement



00004-165000 Non-Dept Allot 0 0 3,219 0 3,854

00004-100002 Commissioners 0 0 0 0 225,344

00004-100101 Internal Auditor 0 0 2,913 0 8,034

00004-100201 Legal Counsel & Admin 0 0 121 0 486,118

00004-100203 Public Records 0 0 2,197 0 6,041


00004-110002 Exec Mgmt/Adm 0 0 12,487 0 34,359

00004-110600 Mgmt & Budget 0 118 8,901 0 19,521

00004-110650 Procurement Svcs 0 0 (1,081) 0 27,481

00004-110800 Info & Innov 0 50,376 157,571 0 197,006

00004-110850 Strategic Plan 0 0 955 0 2,643

00004-120010 Communications 0 (6,476) 16,681 0 45,932

00004-120100 Human Resources 0 0 20,728 0 64,258


00004-13300X Opns & Leg Affairs 0 0 4,451 0 22,348

00004-133100 Ent Sol & QA 0 0 15,060 0 40,178

C0003 Clerk - Board Svcs 0 11 21,169 0 179,826

Allocated Costs for Fiscal 2018 0 44,029 268,332 0 1,549,348

Schedule A





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00051-120200 Development

Services - PGM00051-120500 Public

Utilities00051-120800 Public

Works

00051-120900 Real Estate & Facilities

Se00051-130020 Pet

Resources

Building Depreciation 34,502 0 28,412 878 0


00004-165000 Non-Dept Allot 29,946 0 30,453 808 0

00004-100002 Commissioners 10,985 0 83,588 9,561 0

00004-100101 Internal Auditor 55,529 0 20,946 482 0

00004-100201 Legal Counsel & Admin 263,081 0 119,158 12,514 0

00004-100203 Public Records 7,326 0 15,747 365 0


00004-110002 Exec Mgmt/Adm 41,649 0 89,565 2,072 0

00004-110600 Mgmt & Budget 51,018 237 70,303 4,258 0

00004-110650 Procurement Svcs 30,932 0 142,932 3,881 0

00004-110800 Info & Innov 449,108 0 396,532 17,069 0

00004-110850 Strategic Plan 3,204 0 6,898 156 0

00004-120010 Communications 55,686 0 119,802 2,755 0

00004-120100 Human Resources 67,164 0 150,839 3,690 0

00004-120900 Real Estate & Facilities 71,404 0 343,340 35,807 0

00004-13300X Opns & Leg Affairs 15,445 0 35,928 1,135 0

00004-133100 Ent Sol & QA 54,809 0 88,497 2,872 0

C0003 Clerk - Board Svcs 176,759 194 140,387 11,089 0

Allocated Costs for Fiscal 2018 1,418,547 431 1,883,327 109,392 0

Schedule A





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00051-130500 Aging Services

00051-131000 HS - Head Start

00051-131400 SS Social Services Div

00051-131600 FR Fire Rescue



00004-165000 Non-Dept Allot 658 0 0 0 119,072

00004-100002 Commissioners 376 0 0 0 64,580

00004-100101 Internal Auditor 156 0 0 0 203,475

00004-100201 Legal Counsel & Admin 4,119 0 0 0 374,623

00004-100203 Public Records 119 0 0 0 128,102


00004-110002 Exec Mgmt/Adm 684 0 0 0 728,368

00004-110600 Mgmt & Budget 7,921 0 118 237 130,364

00004-110650 Procurement Svcs 2,950 0 0 0 435,685

00004-110800 Info & Innov 19,377 0 0 0 3,730,339

00004-110850 Strategic Plan 50 0 0 0 57,028

00004-120010 Communications 907 0 0 0 978,417

00004-120100 Human Resources 1,165 0 0 0 1,136,222

00004-120900 Real Estate & Facilities 11,204 0 0 0 2,419,455

00004-13300X Opns & Leg Affairs 249 0 0 0 270,108

00004-133100 Ent Sol & QA 3,322 0 0 0 897,277

C0003 Clerk - Board Svcs 45,105 0 11 404 262,788

Allocated Costs for Fiscal 2018 98,362 0 129 641 11,935,903

Schedule A





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Central Service Departments00051-132250 Parks

& Recreation -PR

00051-132252 Conservation &

Environmenta


Allotments


Elections

00052-110700 Economic

Development

Building Depreciation 3,099 0 0 0 0


00004-165000 Non-Dept Allot 13,584 1,144 0 0 0

00004-100002 Commissioners 26,104 2,318 0 0 0

00004-100101 Internal Auditor 30,586 2,034 0 0 0

00004-100201 Legal Counsel & Admin 144,011 5,682 0 0 0

00004-100203 Public Records 22,991 1,534 0 0 0


00004-110002 Exec Mgmt/Adm 130,773 8,717 0 0 0

00004-110600 Mgmt & Budget 168,818 10,733 2,061 0 237

00004-110650 Procurement Svcs 92,073 1,336 0 0 0

00004-110800 Info & Innov 966,056 39,415 0 0 0

00004-110850 Strategic Plan 10,083 664 0 0 0

00004-120010 Communications 174,926 11,630 0 0 0

00004-120100 Human Resources 215,460 14,858 0 0 0

00004-120900 Real Estate & Facilities 3,504,257 11,347 0 0 0

00004-13300X Opns & Leg Affairs 48,249 3,192 0 0 0

00004-133100 Ent Sol & QA 174,134 11,857 0 0 0

C0003 Clerk - Board Svcs 333,903 20,571 1,941 23 1,087

Allocated Costs for Fiscal 2018 6,059,107 147,032 4,002 23 1,324

Schedule A





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Elections

10100-132500 Capital

Improvement Program

10101-132500 Capital

Improvement Program


Agencies10105-101301 Law

Enforcement

Building Depreciation 22,202 0 0 0 0


00004-165000 Non-Dept Allot 17,674 0 0 0 0

00004-100002 Commissioners 0 0 0 0 0


00004-100201 Legal Counsel & Admin 104,550 0 0 0 0

00004-100203 Public Records 0 0 0 0 0


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 16,960 480 2,182 237 118

00004-110650 Procurement Svcs (1,795) 0 0 0 0

00004-110800 Info & Innov 23,087 0 0 0 0

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 0 0 0 0 0

00004-120100 Human Resources 116 0 0 0 0

00004-120900 Real Estate & Facilities 346,871 0 0 0 0


00004-133100 Ent Sol & QA 34,584 0 0 0 0

C0003 Clerk - Board Svcs 38,634 255 2,149 392 132

Allocated Costs for Fiscal 2018 602,883 735 4,331 629 250

Schedule A





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Central Service Departments10106-101301 Law

Enforcement

10107-100311 JB Children's Justice

Cente10107-101301 Law

Enforcement10107-120151 Code

Enforcement




00004-165000 Non-Dept Allot 0 0 0 0 0

00004-100002 Commissioners 0 0 0 0 67



00004-100203 Public Records 0 0 0 119 0


00004-110002 Exec Mgmt/Adm 0 0 0 684 0

00004-110600 Mgmt & Budget 118 0 118 0 1,818


00004-110800 Info & Innov 0 0 0 0 2,932

00004-110850 Strategic Plan 0 0 0 50 0

00004-120010 Communications 0 0 0 907 0

00004-120100 Human Resources 0 0 0 1,043 19



00004-133100 Ent Sol & QA 0 0 0 0 507

C0003 Clerk - Board Svcs 194 0 170 0 4,439

Allocated Costs for Fiscal 2018 312 0 288 3,194 12,650

Schedule A





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Agencies10108-101301 Law


Enforcement

10110-110600 MB Management &

Budget


& ERP Im



00004-165000 Non-Dept Allot 0 0 0 0 161

00004-100002 Commissioners 0 0 0 0 2,041



00004-100203 Public Records 0 0 0 0 60


00004-110002 Exec Mgmt/Adm 0 0 0 0 343

00004-110600 Mgmt & Budget 237 0 237 1,454 0


00004-110800 Info & Innov 0 0 0 0 727

00004-110850 Strategic Plan 0 0 0 0 23

00004-120010 Communications 0 0 0 0 449

00004-120100 Human Resources 0 0 0 0 558



00004-133100 Ent Sol & QA 0 0 0 0 149

C0003 Clerk - Board Svcs 23 0 267 4,312 637

Allocated Costs for Fiscal 2018 260 0 504 5,766 24,079

Schedule A





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Allotments10112-101301 Law

Enforcement


& ERP Im10114-101301 Law

Enforcement

10116-100313 JB Drug Court FS796.07 (6)



00004-165000 Non-Dept Allot 0 0 0 0 0

00004-100002 Commissioners 0 0 0 0 0



00004-100203 Public Records 0 0 0 0 0


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 0 118 0 118 118


00004-110800 Info & Innov 0 0 0 0 0

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 0 0 0 0 0

00004-120100 Human Resources 0 0 0 0 0



00004-133100 Ent Sol & QA 0 0 0 0 0

C0003 Clerk - Board Svcs 0 132 0 132 58

Allocated Costs for Fiscal 2018 0 250 0 250 176

Schedule A





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10117-100302 JB Court

Administration10117-100304 JB Communications

10117-100305 JB Court Technology

10117-100311 JB Children's Justice

Cente

10117-100313 JB Drug Court FS796.07 (6)

Building Depreciation 0 0 0 4,553 0


00004-165000 Non-Dept Allot 0 0 0 561 763

00004-100002 Commissioners 0 0 0 0 0



00004-100203 Public Records 2,422 0 0 0 0


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 0 0 118 2,551 3,648


00004-110800 Info & Innov 0 0 0 0 0

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 18,390 0 0 0 0

00004-120100 Human Resources 20,986 0 0 0 0

00004-120900 Real Estate & Facilities 0 0 0 106,014 0

00004-13300X Opns & Leg Affairs 4,920 0 0 0 0

00004-133100 Ent Sol & QA 0 0 0 0 0

C0003 Clerk - Board Svcs 0 158 11 6,639 7,309

Allocated Costs for Fiscal 2018 46,718 158 129 120,318 11,720

Schedule A





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Central Service Departments10117-100314 JB

Elder Justice Center

10117-100315 JB Community

Mediation10117-100316 JB

Domestic Violence10117-100317 JB Conversion Only

10118-131400 SS Social Services Div



00004-165000 Non-Dept Allot 300 382 0 0 0

00004-100002 Commissioners 0 0 0 0 0



00004-100203 Public Records 0 0 0 0 0


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 1,818 2,551 118 0 118


00004-110800 Info & Innov 0 0 0 0 0

00004-110850 Strategic Plan 0 0 0 0 0

00004-120010 Communications 0 0 0 0 0

00004-120100 Human Resources 0 0 0 0 0



00004-133100 Ent Sol & QA 0 0 0 0 0

C0003 Clerk - Board Svcs 5,200 6,538 949 0 194

Allocated Costs for Fiscal 2018 7,318 9,471 1,067 0 312

Schedule A





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10119-100310 JB Juvenile

Diversion/Teen10119-101301 Law


Enforcement


Allotments

10120-100302 JB Court

Administration



00004-165000 Non-Dept Allot 1,232 0 0 0 0

00004-100002 Commissioners 0 0 0 0 0



00004-100203 Public Records 1,340 0 0 0 608


00004-110002 Exec Mgmt/Adm 0 0 0 0 0

00004-110600 Mgmt & Budget 3,164 0 237 0 0


00004-110800 Info

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