Central Services Cost Allocation Plan Nashville-Davidson ... · The Cost Allocation Plan (CAP)...

Central Services Cost Allocation Plan Nashville-Davidson County, Tennessee FY 2019 Full Cost Allocation Plan Based on actual expenditures for the Fiscal Year ended June 30, 2019

Central Services Cost Allocation Plan

Nashville-Davidson County, Tennessee FY 2019

Full Cost Allocation Plan

Based on actual expenditures for the Fiscal Year ended June 30, 2019

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-17

Schedule D - Detail Of Allocated Costs .................................................................................................................................................... C-19

Schedule E - Summary Of Allocation Basis ............................................................................................................................................. C-33

Schedule G - Origins Of Cost ................................................................................................................................................................... C-37

Depreciation ................................................................................................................................................................................................................ C-53

Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-53

Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-54

Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-55

Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-58

Schedule .5 - Allocation Summary ........................................................................................................................................................... C-69

001 Administrative - Corporate Dues .......................................................................................................................................................................... C-75






001 Administrative - Employee Benefits ...................................................................................................................................................................... C-80






001 Administrative - Facility Rental ........................................................................................................................................................................... C-104

Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-104

Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-105

Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-106

Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-107

Schedule .5 - Allocation Summary ......................................................................................................................................................... C-110

001 Administrative - Insurance .................................................................................................................................................................................. C-111






001 Administrative - Post Audits ................................................................................................................................................................................ C-118






All Monetary Values are US Dollars

MAXCAP 2020 MAXIMUS Consulting Services, Inc.

Prepared By MAXIMUS Consulting Services, Inc.

NASHVILLE-DAVIDSON COUNTY, TENNESSEEFULL COST ALLOCATION PLAN

FOR THE FISCAL YEAR ENDED JUNE 30, 2019Table of Contents

002 Metropolitan Council ........................................................................................................................................................................................... C-126






003 Metropolitan Clerk .............................................................................................................................................................................................. C-134






003 Metropolitan Clerk - Records Center .................................................................................................................................................................. C-142






004 Mayor's Office - Administration ........................................................................................................................................................................... C-148






006 Law ..................................................................................................................................................................................................................... C-156






008 Human Resources .............................................................................................................................................................................................. C-168






010 General Services - Administration ...................................................................................................................................................................... C-184






010 General Services - Facilities ............................................................................................................................................................................... C-190











010 General Services - Fleet Management ............................................................................................................................................................... C-199






010 General Services - Mail Services ....................................................................................................................................................................... C-207






014 Information Technology Service ......................................................................................................................................................................... C-214






015 Finance - Accountability ..................................................................................................................................................................................... C-229






015 Finance - Administration ..................................................................................................................................................................................... C-246






015 Finance - Business Assistance ........................................................................................................................................................................... C-254






015 Finance - Grants & Cost Planning ...................................................................................................................................................................... C-260











015 Finance - Office of Mgmt & Budget .................................................................................................................................................................... C-269






015 Finance - Operations .......................................................................................................................................................................................... C-277






015 Finance - Payroll ................................................................................................................................................................................................. C-287






015 Finance - Property Administration ...................................................................................................................................................................... C-295






015 Finance - Purchasing .......................................................................................................................................................................................... C-302






015 Finance - Treasury .............................................................................................................................................................................................. C-309






030 Sheriff's Office - Security Services ..................................................................................................................................................................... C-324






038 Health - Employee Health & Wellness ................................................................................................................................................................ C-358











048 Internal Audit ...................................................................................................................................................................................................... C-364






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

COST RECONCILIATION ............................................................................................................................................................................................. D-2






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 NASHVILLE-DAVIDSON COUNTY, TENNESSEE. 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) 2019.

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 JUNE 30, 2019Cost 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 D – Detail of Allocated Costs: Schedule D provides a view of the allocation flow of costs for each Central Service Department. This schedule allows the reader to see how the process sequentially “zeroes out” all of the Central Service Department costs and allocates them to Receiving 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.

Schedule G - Origins of Costs: Schedule G demonstrates the original source of the costs received by each Receiving Department. For example, costs allocated from Purchasing to Accounting and then to a Receiving Department will be recorded on Schedule G as being from Purchasing.

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.






Page A-5

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

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.






Page A-6

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

A.2.6 Tracking Costs within the CAPWhen 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 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

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 004 Mayor's Office005 Election Commission

007 Planning Commission

009 Register of Deeds

010 General Services

Depreciation 0 19,847 211,819 0 14,857

001 Administrative - Corporate Dues 0 0 0 0 0

001 Administrative - Employee Benefits 0 142,387 247,953 167,738 0

001 Administrative - Facility Rental 0 35,406 0 0 7,343

001 Administrative - Insurance 0 13,793 15,117 0 0

001 Administrative - Post Audits 452 1,672 3,214 176 2,434

002 Metropolitan Council 0 9,067 15,270 9,625 0

003 Metropolitan Clerk 0 3,088 5,206 3,281 0

003 Metropolitan Clerk - Records Center 0 8,972 4,497 2,858 0

004 Mayor's Office - Administration 0 15,736 26,505 16,708 0

006 Law 4,992 30,417 53,804 525 0

008 Human Resources 0 17,130 28,860 18,185 0

010 General Services - Administration 0 0 0 0 202,027

010 General Services - Facilities 0 207,193 283,759 0 123,904

010 General Services - Fleet Management 0 240 4,963 4,779 979

010 General Services - Mail Services 85 66,587 6,260 5,907 22

014 Information Technology Service 0 30,627 16,152 12,158 3,645

015 Finance - Accountability 11 1,008 31,012 905 20,461

015 Finance - Administration 0 0 0 0 0

015 Finance - Business Assistance 0 0 2,413 0 0

015 Finance - Grants & Cost Planning 25 1,260 452 221 1,484

015 Finance - Office of Mgmt & Budget 615 4,158 4,628 250 599

015 Finance - Operations 1,114 4,085 7,055 674 5,306

015 Finance - Payroll 27 42,408 1,776 255 184

015 Finance - Property Administration 59 896 1,031 501 3,385

015 Finance - Purchasing 0 0 14,605 0 0

015 Finance - Treasury 1,573 5,844 422 98 693

030 Sheriff's Office - Security Services 0 14,440 39,444 827 2,666

038 Health - Employee Health & Wellness 0 0 0 0 0

048 Internal Audit 142 2,068 2,383 1,162 7,788

Allocated Costs for Fiscal 2019 9,095 678,329 1,028,600 246,833 397,777

Schedule A

All Monetary Values are US DollarsMAXCAP 2020 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.


FOR THE FISCAL YEAR ENDED JUNE 30, 2019Schedule A - Allocated Costs By Department

NASHVILLE (TN) ~ FULL COST v42019 Version 4.0001Level: Detail

MAXCAP1/27/2020 4:22:14 PM

Page C-2

Central Service Departments011 Historical

Commission 015 Finance016 Assessor of

Property 017 Trustee 018 County Clerk

Depreciation 2,544 0 242,121 71,398 203,263


001 Administrative - Employee Benefits 23,806 116,753 481,816 373,864 392,698

001 Administrative - Facility Rental 0 0 0 0 0

001 Administrative - Insurance 2,511 0 28,642 8,596 23,103

001 Administrative - Post Audits 693 1,487 619 308 728

002 Metropolitan Council 3,399 0 24,545 7,042 22,607

003 Metropolitan Clerk 1,154 0 8,359 2,398 7,705

003 Metropolitan Clerk - Records Center 0 411 8,974 21 3,893

004 Mayor's Office - Administration 5,893 0 42,587 12,218 39,238

006 Law 25,382 0 115,751 187,962 11,866

008 Human Resources 6,413 0 46,401 13,302 42,749

010 General Services - Administration 0 0 0 0 0

010 General Services - Facilities 15,367 0 373,626 135,011 297,845

010 General Services - Fleet Management 0 0 62,091 5,165 1,007

010 General Services - Mail Services 1,731 0 14,306 10,187 170,445

014 Information Technology Service 3,960 0 42,621 35,541 17,801

015 Finance - Accountability 899 0 960 914 909

015 Finance - Administration 0 152,066 0 0 0

015 Finance - Business Assistance 2,413 0 0 0 0

015 Finance - Grants & Cost Planning 972 50 632 172 368

015 Finance - Office of Mgmt & Budget 1,162 6 6,576 1,936 3,969

015 Finance - Operations 1,792 2,728 2,082 1,051 1,726

015 Finance - Payroll 381 0 3,097 1,005 2,842

015 Finance - Property Administration 238 118 1,447 395 847

015 Finance - Purchasing 14,605 0 0 0 7,296

015 Finance - Treasury 92 14 608 183 544

030 Sheriff's Office - Security Services 474 0 52,027 15,342 43,677


048 Internal Audit 548 278 3,331 910 1,957

Allocated Costs for Fiscal 2019 116,429 273,911 1,563,219 884,921 1,299,083

Schedule A





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Page C-3

Central Service Departments019 District

Attorney 021 Public Defender022 Juvenile Court

Clerk023 Circuit Court

Clerk024 Criminal Court

Clerk

Depreciation 5,534 0 0 993,067 171,107




001 Administrative - Insurance 27,119 22,479 9,510 17,125 27,201

001 Administrative - Post Audits 1,747 1,499 397 643 873

002 Metropolitan Council 27,833 25,534 10,038 35,857 27,544

003 Metropolitan Clerk 9,482 8,697 3,419 12,218 9,382

003 Metropolitan Clerk - Records Center 0 12,766 24,800 23,240 15,300

004 Mayor's Office - Administration 48,302 44,306 17,418 62,221 47,803

006 Law 1,580 525 728 19,715 7,323

008 Human Resources 52,621 48,281 18,971 67,814 52,079


010 General Services - Facilities 22,341 24,589 53,108 547,347 181,560

010 General Services - Fleet Management 4,529 486 176 390 1,349

010 General Services - Mail Services 13,270 4,588 12,740 150,608 50,921

014 Information Technology Service 33,375 11,435 5,599 18,116 11,878



015 Finance - Business Assistance 0 0 0 0 0

015 Finance - Grants & Cost Planning 719 686 148 786 531

015 Finance - Office of Mgmt & Budget 7,759 7,128 1,446 2,799 5,366

015 Finance - Operations 5,060 3,913 896 1,963 2,359

015 Finance - Payroll 2,506 2,558 983 2,045 3,000

015 Finance - Property Administration 1,648 1,572 346 1,803 1,207

015 Finance - Purchasing 0 0 0 0 0


030 Sheriff's Office - Security Services 12,137 12,964 18,306 421,174 6,783


048 Internal Audit 3,789 3,620 802 4,145 2,781

Allocated Costs for Fiscal 2019 387,780 393,403 270,009 2,903,790 949,381

Schedule A





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Page C-4

Central Service Departments025 Clerk and

Master - Chancery 026 Juvenile Court027 General

Sessions Court028 State Trial

Courts029 Justice

Integration Services

Depreciation 381,856 0 476,010 405,680 0



001 Administrative - Facility Rental 0 0 39,527 0 0


001 Administrative - Post Audits 302 4,701 3,568 3,199 587


003 Metropolitan Clerk 1,761 12,503 12,666 15,951 2,150

003 Metropolitan Clerk - Records Center 17,965 0 1,394 108 198


006 Law 2,403 15,589 42,977 6,145 0

008 Human Resources 9,790 69,384 70,299 88,489 11,928


010 General Services - Facilities 186,644 625,666 647,847 785,320 0

010 General Services - Fleet Management 0 22,343 1,266 3,850 0

010 General Services - Mail Services 13,382 13,077 8,585 16,942 149


015 Finance - Accountability 895 1,123 923 958 925



015 Finance - Grants & Cost Planning 110 9,104 4,535 4,552 244

015 Finance - Office of Mgmt & Budget 1,042 11,917 10,177 9,707 2,418

015 Finance - Operations 795 12,138 7,717 9,314 1,257

015 Finance - Payroll 597 4,068 4,690 5,001 571

015 Finance - Property Administration 259 2,743 2,352 2,391 558

015 Finance - Purchasing 0 16,429 40,161 0 0

015 Finance - Treasury 113 942 981 1,058 197

030 Sheriff's Office - Security Services 95,773 219,649 504,257 343,799 363

038 Health - Employee Health & Wellness 0 2,039 0 25 0

048 Internal Audit 600 6,315 5,414 5,508 1,297

Allocated Costs for Fiscal 2019 816,454 1,667,364 2,509,190 2,270,610 104,363

Schedule A





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Page C-5

Central Service Departments 030 Sheriff's Office 031 Police 032 Fire033 Codes

Administration 034 Beer Board

Depreciation 127,699 544,942 47,270 262,834 15,423


001 Administrative - Employee Benefits 2,938,724 17,876,418 15,771,036 712,143 22,778

001 Administrative - Facility Rental 7,035 92,412 44,385 0 0


001 Administrative - Post Audits 10,156 40,012 14,048 9,030 893


003 Metropolitan Clerk 89,110 206,635 134,699 11,541 549

003 Metropolitan Clerk - Records Center 0 13,553 1,700 1,349 566

004 Mayor's Office - Administration 453,470 1,050,182 685,417 58,769 2,800

006 Law 120,971 634,446 100,795 303,591 13,650

008 Human Resources 494,496 1,147,050 747,455 64,051 3,044


010 General Services - Facilities 0 5,146,025 1,742,945 400,003 20,113

010 General Services - Fleet Management 457,780 3,970,862 5,226,506 103,775 3,975

010 General Services - Mail Services 5 38,594 5,205 88,302 2,141

014 Information Technology Service 9,134 1,511,418 553,419 60,946 5,590

015 Finance - Accountability 1,782 2,161 1,501 955 891


015 Finance - Business Assistance 2,413 9,686 0 0 0

015 Finance - Grants & Cost Planning 7,202 28,225 20,028 847 36

015 Finance - Office of Mgmt & Budget 64,772 169,111 107,878 9,090 316

015 Finance - Operations 27,489 93,617 40,046 18,074 1,699

015 Finance - Payroll 27,075 68,074 43,099 4,231 176

015 Finance - Property Administration 14,418 40,308 25,641 1,934 84

015 Finance - Purchasing 23,725 173,548 31,034 21,912 0

015 Finance - Treasury 6,486 15,638 9,611 966 29

030 Sheriff's Office - Security Services 2,239,660 204,500 21,303 48,944 2,872

038 Health - Employee Health & Wellness 40,871 328,263 146,678 0 0

048 Internal Audit 33,166 92,705 58,988 4,446 195

Allocated Costs for Fiscal 2019 7,592,481 34,731,609 26,417,028 2,254,848 100,898

Schedule A





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Page C-6

Central Service Departments035 Agricultural

Extension036 Soil and Water

Conservation 037 Social Services 038 Health 039 Public Library

Depreciation 3,128 0 51,953 17,764 0


001 Administrative - Employee Benefits 0 0 919,267 2,384,016 1,249,903

001 Administrative - Facility Rental 0 0 0 13,222 0

001 Administrative - Insurance 2,994 0 37,587 104,193 200,108

001 Administrative - Post Audits 268 3 3,519 26,177 20,258

002 Metropolitan Council 2,263 0 21,529 152,875 110,809

003 Metropolitan Clerk 768 0 7,339 52,124 37,782

003 Metropolitan Clerk - Records Center 0 0 1,591 21,521 16,555

004 Mayor's Office - Administration 3,932 0 37,359 265,262 192,280

006 Law 246 0 28,742 78,350 14,326

008 Human Resources 4,269 0 40,694 289,242 209,648


010 General Services - Facilities 26,072 4,520 58,793 760,653 754,964

010 General Services - Fleet Management 0 0 10,058 53,866 46,047

010 General Services - Mail Services 353 85 2,358 1,366 28,065

014 Information Technology Service 2,384 7 14,256 153,318 182,900

015 Finance - Accountability 891 889 31,074 1,368 1,517


015 Finance - Business Assistance 0 0 0 2,413 7,255

015 Finance - Grants & Cost Planning 25 0 10,285 39,127 10,155

015 Finance - Office of Mgmt & Budget 267 0 6,818 38,563 29,668

015 Finance - Operations 573 5 10,999 65,320 77,706

015 Finance - Payroll 192 11 3,474 18,012 12,207

015 Finance - Property Administration 58 0 1,450 8,653 7,158

015 Finance - Purchasing 0 0 7,296 0 21,912

015 Finance - Treasury 26 1 671 3,835 3,040

030 Sheriff's Office - Security Services 0 0 9,428 463,684 221,301

038 Health - Employee Health & Wellness 0 0 0 65,593 223

048 Internal Audit 140 0 3,337 19,915 16,466

Allocated Costs for Fiscal 2019 48,849 5,521 1,319,877 5,100,432 3,472,253

Schedule A





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Page C-7

Central Service Departments 040 Parks041 Arts

Commission 042 Public Works

044 Human Relations

Commission047 Criminal Justice

Planning

Depreciation 0 51,993 4,745 0 0


001 Administrative - Employee Benefits 2,178,411 31,487 4,538,495 7,268 7,672

001 Administrative - Facility Rental 0 0 5,133 0 21,466

001 Administrative - Insurance 392,616 1,835 97,953 1,352 966

001 Administrative - Post Audits 28,741 1,445 17,383 302 180


003 Metropolitan Clerk 61,856 1,291 45,637 440 382

003 Metropolitan Clerk - Records Center 910 0 3,156 36 0


006 Law 116,163 18,851 293,973 3,495 533

008 Human Resources 343,230 7,179 253,258 2,428 2,112


010 General Services - Facilities 556,774 51,632 8,574 0 27,861

010 General Services - Fleet Management 906,632 0 4,717,214 0 0

010 General Services - Mail Services 6,937 613 10,954 292 41


015 Finance - Accountability 21,869 912 23,579 895 892


015 Finance - Business Assistance 21,798 2,413 55,708 0 0

015 Finance - Grants & Cost Planning 16,018 3,629 21,369 40 41

015 Finance - Office of Mgmt & Budget 37,365 1,239 63,884 414 435

015 Finance - Operations 87,424 3,965 40,221 844 394

015 Finance - Payroll 23,691 356 16,579 120 119

015 Finance - Property Administration 8,506 289 28,690 92 94

015 Finance - Purchasing 102,315 31,034 87,683 0 0

015 Finance - Treasury 4,760 88 7,665 24 24

030 Sheriff's Office - Security Services 139,705 9,682 2,555 0 20,097

038 Health - Employee Health & Wellness 8,957 0 4,304 0 0

048 Internal Audit 19,570 669 66,000 219 223

Allocated Costs for Fiscal 2019 5,687,504 234,829 10,927,415 24,338 87,965

Schedule A





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Central Service Departments

049 Office of Emergency

Management051 Office of Family

Safety052 Community Oversight Board 060 Farmer's Market

061 Municipal Auditorium

Depreciation 49,033 24,728 0 0 0


001 Administrative - Employee Benefits 772 0 0 67,486 76,380

001 Administrative - Facility Rental 59,295 0 0 0 0

001 Administrative - Insurance 2,794 0 0 0 18,637

001 Administrative - Post Audits 773 1,381 47 1,215 2,883

002 Metropolitan Council 3,550 10,365 966 2,022 2,585

003 Metropolitan Clerk 1,205 3,533 328 687 878

003 Metropolitan Clerk - Records Center 0 0 0 0 0


006 Law 1,912 4,309 10,910 15,273 6,648

008 Human Resources 6,692 19,581 1,815 3,808 4,888


010 General Services - Facilities 182,852 0 0 0 0

010 General Services - Fleet Management 3,547 0 0 0 552

010 General Services - Mail Services 653 0 0 22 793

014 Information Technology Service 66,836 4,154 0 3,130 2,995

015 Finance - Accountability 33 21,506 1 951 941


015 Finance - Business Assistance 0 0 0 2,413 4,840

015 Finance - Grants & Cost Planning 8,020 3,736 874 147 161

015 Finance - Office of Mgmt & Budget 2,099 2,916 303 1,490 19

015 Finance - Operations 2,082 3,459 96 3,672 7,555

015 Finance - Payroll 340 766 6 239 352

015 Finance - Property Administration 280 518 10 338 370

015 Finance - Purchasing 7,296 0 0 21,912 14,605


030 Sheriff's Office - Security Services 21,523 55,594 0 0 0


048 Internal Audit 651 1,205 27 785 855

Allocated Costs for Fiscal 2019 428,488 175,912 17,063 129,365 151,702

Schedule A





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Central Service Departments 062 State Fair Board064 Sports

Authority065 Water and

Sewer067 General

Hospital068 District Energy

System (DES)

Depreciation 0 7,140 148,096 0 0


001 Administrative - Employee Benefits 129,040 7,672 5,130,980 3,321,071 0

001 Administrative - Facility Rental 0 0 2,687 0 0

001 Administrative - Insurance 0 1,044 0 0 0

001 Administrative - Post Audits 2,730 1,869 59,659 14 1,238

002 Metropolitan Council 7,027 966 249,074 0 0

003 Metropolitan Clerk 2,394 328 84,926 0 0


004 Mayor's Office - Administration 12,191 1,679 432,174 0 0

006 Law 63,993 59,178 (25,270) 106,563 11,786

008 Human Resources 13,270 1,815 471,291 0 0


010 General Services - Facilities 0 13,478 195,110 0 0

010 General Services - Fleet Management 0 0 3,269,636 0 0

010 General Services - Mail Services 368 173 1,110 0 0


015 Finance - Accountability 962 26,656 54,881 0 1,510


015 Finance - Business Assistance 4,840 4,840 75,221 0 2,413

015 Finance - Grants & Cost Planning 254 1,939 16,383 134 1,210

015 Finance - Office of Mgmt & Budget 2,431 1,390 120,705 1 12,329

015 Finance - Operations 7,515 4,197 174,182 90 3,092

015 Finance - Payroll 1,467 92 29,230 6,271 0

015 Finance - Property Administration 588 4,421 27,348 314 2,753

015 Finance - Purchasing 7,296 16,429 371,067 0 0

015 Finance - Treasury 287 2,049 26,317 903 623

030 Sheriff's Office - Security Services 0 1,343 28,453 643,260 0

038 Health - Employee Health & Wellness 0 0 1,741 0 0

048 Internal Audit 1,361 10,169 62,899 728 6,336

Allocated Costs for Fiscal 2019 267,815 171,192 11,245,444 4,091,217 44,351

Schedule A





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070 Community Education

Commission071 Convention Center Authority

075 Metro Action Commission

076 Nashville Career

Advancement Center

077 Metro Development &

Housing Authorit

Depreciation 0 0 102,426 3,267 0


001 Administrative - Employee Benefits 53,752 138,132 660,360 131,299 0

001 Administrative - Facility Rental 0 0 0 16,170 0

001 Administrative - Insurance 4,380 0 0 0 0

001 Administrative - Post Audits 901 24,064 24,003 2,884 22

002 Metropolitan Council 1,294 53,294 97,668 3,717 0

003 Metropolitan Clerk 440 18,165 33,304 1,265 0

003 Metropolitan Clerk - Records Center 0 0 6,112 2,458 0

004 Mayor's Office - Administration 2,241 92,465 169,480 6,449 0

006 Law 0 8,247 23,653 21,077 2,236

008 Human Resources 2,428 100,794 184,775 7,020 0


010 General Services - Facilities 0 0 4,958 334 0

010 General Services - Fleet Management 0 0 350,852 0 0

010 General Services - Mail Services 1,893 1,310 938 43 15


015 Finance - Accountability 900 889 1,357 1,094 0


015 Finance - Business Assistance 0 2,413 0 14,529 0

015 Finance - Grants & Cost Planning 43 10,204 11,983 12,841 1,238

015 Finance - Office of Mgmt & Budget 665 102,934 21,932 6,113 14,136

015 Finance - Operations 2,394 56,681 69,759 7,555 120

015 Finance - Payroll 196 4,654 9,899 639 0

015 Finance - Property Administration 96 23,250 5,326 1,272 2,818

015 Finance - Purchasing 0 0 47,470 195,587 0

015 Finance - Treasury 54 492,842 2,469 316 414

030 Sheriff's Office - Security Services 0 0 18,587 5,870 0

038 Health - Employee Health & Wellness 0 298 26,012 0 771

048 Internal Audit 229 53,472 12,262 2,933 6,492

Allocated Costs for Fiscal 2019 75,690 1,210,037 1,933,571 454,302 29,631

Schedule A





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078 Metropolitan Transit Authority

(MTA)

080 Metro Nashville Public Schools

(MNPS083 Industrial

Development Board 090 Debt Service

091 Emergency Communication

Center

Depreciation 0 37,549 0 0 57,989


001 Administrative - Employee Benefits 7,672 30,142,354 0 0 256,007

001 Administrative - Facility Rental 0 296,460 0 0 0

001 Administrative - Insurance 0 0 0 0 55,543

001 Administrative - Post Audits 652 541,703 83 711 3,194

002 Metropolitan Council 320 0 0 0 49,270

003 Metropolitan Clerk 108 0 0 0 16,794


004 Mayor's Office - Administration 556 0 0 0 85,483

006 Law 1,962 574,392 3,583 0 87,803

008 Human Resources 597 0 0 0 93,185


010 General Services - Facilities 0 294,601 0 0 182,150

010 General Services - Fleet Management 0 2,955 0 0 4,242


014 Information Technology Service 30,015 589,709 0 0 77,713




015 Finance - Grants & Cost Planning 7,596 100,919 0 207 1,215

015 Finance - Office of Mgmt & Budget 39,761 801,488 0 0 12,640

015 Finance - Operations 3,045 1,510,167 211 2,092 9,155

015 Finance - Payroll 38 368,172 0 0 4,908

015 Finance - Property Administration 17,319 229,319 0 476 2,768


015 Finance - Treasury 2,502 92,625 53 6,835 1,033

030 Sheriff's Office - Security Services 0 0 0 0 0


048 Internal Audit 39,840 527,075 0 1,105 6,372

Allocated Costs for Fiscal 2019 152,872 36,110,427 3,930 12,315 1,008,708

Schedule A





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Central Service Departments Airport AuthorityBordeaux Longterm

Care Flood Hospital Authority Knowles Home

Depreciation 0 0 0 0 0


001 Administrative - Employee Benefits 54,049 2,294,226 0 0 219,290


001 Administrative - Insurance 0 0 0 0 0

001 Administrative - Post Audits 0 3 182 56 21

002 Metropolitan Council 0 0 0 0 0

003 Metropolitan Clerk 0 0 0 0 0


004 Mayor's Office - Administration 0 0 0 0 0

006 Law 33 401 0 0 2,494

008 Human Resources 0 0 0 0 0


010 General Services - Facilities 0 0 0 0 0

010 General Services - Fleet Management 0 0 0 0 0


014 Information Technology Service 0 0 0 0 0




015 Finance - Grants & Cost Planning 0 293 56 3,733 154

015 Finance - Office of Mgmt & Budget 0 2,855 1 37,702 1,634

015 Finance - Operations 0 20 345 160 147

015 Finance - Payroll 117 4,309 0 0 417

015 Finance - Property Administration 0 667 128 8,505 353


015 Finance - Treasury 13 650 2,564 1,239 101

030 Sheriff's Office - Security Services 0 0 0 0 0


048 Internal Audit 0 1,548 298 19,568 818

Allocated Costs for Fiscal 2019 54,212 2,306,229 3,603 70,963 226,318

Schedule A





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Central Service Departments Medical Examiner Port AuthorityNashville Electric

Service (NES) IKON Printing All Other

Depreciation 0 0 0 1,400 659,678


001 Administrative - Employee Benefits 0 368 0 0 11,373

001 Administrative - Facility Rental 0 0 0 0 59,112

001 Administrative - Insurance 0 0 0 0 0

001 Administrative - Post Audits 37 0 0 0 148,351

002 Metropolitan Council 0 0 0 0 0

003 Metropolitan Clerk 0 0 0 0 0


004 Mayor's Office - Administration 0 0 0 0 0

006 Law 3,549 0 33 0 21,476

008 Human Resources 0 0 0 0 0


010 General Services - Facilities 0 0 0 162 2,861,883

010 General Services - Fleet Management 0

Central Services Cost Allocation Plan Nashville-Davidson ... · The Cost Allocation Plan (CAP)...

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