2011-2012 County-Wide Cost Allocation Plan

FACILITIES MANAGEMENT - CUSTODIAL
AAA FMD FMC
STATEMENT OF FUNCTION
Facilities Management - Custodial Division administers custodial services provided to County-owned and
certain leased facilities through a combination of in-house personnel and private custodial service providers.
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.
Net Allocable Costs are allocated to all benefiting entities based on their portion of the total contract and job
costs. Custodial job costs are charged to specific job numbers and then to the building occupants. Charges
for buildings with multiple occupants are allocated based on square footage.
Revenues and program reimbursements for services provided by Facilities Management - Custodial are
credited against the applicable entity's share of 1st Allocation costs.
13-01