2011-2012 County-Wide Cost Allocation Plan

AUDITOR/CONTROLLER
AAA ACR
STATEMENT OF FUNCTION
The Auditor/Controller is responsible for the accounting, disbursing, auditing, and appropriations control for
all segments of County government and its political subdivisions.
Effective fiscal year 2010-11, the Auditor-Controller/Recorder and Treasurer-Tax Collector have been
consolidated into a new budget unit, Auditor-Controller/Recorder/Treasurer/Tax Collector, AAA-ATX.
However, for plan year 2011-2012 COWCAP continues to report the Auditor/Controller, AAA-ACR, as a
Service Unit, and Treasurer–Tax Collector, AAA-TTC, as a General Fund Operating Unit using their
respective FY 2009-10 actual costs.
The costs allocated include:
DESCRIPTION OF COSTS
(1) Current Expenditures:
Salaries and employee benefits, services and supplies (net of abatements and encumbered
amounts), interest on leased/purchased equipment, interfund charges, and payments on
prior-year encumbrances;
(2) Computer Software Depreciation Expense:
Straight-line method over 36 months of the acquisition cost of computer software;
Equipment Use Allowance:
6.67% of the acquisition cost of capitalized equipment;
(3) Space Use Allowance: 2% of building acquisition costs; and
(4) Unbilled Utilities Costs.
Miscellaneous revenue is then deducted from these costs to determine the 1st Allocation Net Allocable
amount.
Current expenditures are distributed to each section/division based on actual costs and are the basis for
distributing the 1st Allocation Net Allocable amount.
The unallowable costs of the Auditor/Controller have been isolated and excluded from all allocations. The
allowable costs are distributed among various sections/divisions on an equitable basis and are allocated to
all benefiting entities using the following bases:
(1) General Accounting/FAS System Administration - number of accounting transactions;
(2) Accounts Payable - number of claims and deposits;
(3) Payroll Section - number of payroll warrants;
(4) CAP/CAFR/Fraud Hotline/Single Audit - number of employees;
(5) Audit Division - actual hours.
The support costs for HS Auditing, Recorder, Property Tax and School Claims are charged to those units.
Single audit costs are allocated to all departments based on number of employees. Although individual
programs in specific departments are selected for audit each year, the County as a whole benefits from the
single audit program. Additionally, the choice of programs to be audited is not controlled by the department
or the County. In any given year, any program in any department may be selected for audit. Therefore, it is
appropriate to allocate the annual single audit costs to all departments.
Revenues and program reimbursements for services provided by the Auditor/Controller are credited against
the applicable entity's share of 1st Allocation costs.
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