COA (2014/15) Indirect Cost Allocation Plan

CITY OF AMARILLO

Fiscal Year

SUMMARY OF DATA SCHEDULE

Certification. Organization Chart...

Summary of Allocation Basis......

Financial Statement Total Costs Report...

Financial Statement Unallowable Costs Report

Financial Statement Allowable Costs Report

Reconciliation to Financial Statements Report..

Cost Adjustment Report.

Step-down Allocation Report......

Carry Forward Adjustment Report..

Summary of Indirect Cost Rates:

Community Development

Housing,..

Emergency Management

Transit......

Airport.......

Public Health

wIC...

Photo Traffi c Enforcement

Urban Transportation Planning..

Police......

DEPRECIATION

Nature and Extent of Services...

Depreciation Adjustment.

INFORMATION TECHNOLOGY RECLASS

Nature and Extent of Services...

Information Technology Reclass.

CITY MANAGER

Nature and Extent of

City

Information

Operations

Systems

Replacements

Human Resources Cost Pool....

Risk Management Cost Pool...

Human Resources Cost Distribution:

Employee, Salaries, and Costs... .,.

ACCOUNTING DEPARTMENT

Nature and Extent of Services...

Accounting Cost Pool...

Accounting Cost Distributions:

Employees... Salaries...... Costs...

PT]RCHASING

Nature and Extent of Services...

Purchasing Cost Pool...

CENTRAL STORES

Nature and Extent of Services...

Central Stores Cost Pool...

Central Stores Cost Distribution:

Employees, Salaries and Costs...........

PTIBLIC \,VORKS ADMINISTRATION

Nature and Extent of Services...

Public Works Cost Pool....

Public Works Cost Distribution:

Employees, Salaries, and Costs... ......

MTJNICIPAL GARAGE

Nature and Extent of Services...

Municipal Garage Cost Pool....

LEGAL DEPARTMENT

Nature and Extent of Services...

Legal Cost Pool......

Legal Cost Distribution: Salaries and Costs...

FACILITIES ADMINISTRATION

Nature and Extent of Services...

Public

Nature and Extent of Services...

Police Administration Cost Pool...

Police Administration Cost.

PLANNING

Nature and Extent of Services...

Planning Services Cost Pool...

Planning Services Department Cost Distribution:

Employees, Salaries, and Costs...

FIRE DEPARTMENT

Fire Cost Distribution:

Employees, Salaries, and Costs....

BUILDING SAT'ETY

Nature and Extent of Services.

Building Safety Cost Pool...

Building Safety Cost Distribution:

Employees, Salaries, and Costs....

UTILITIES DIRECTOR

Nature and Extent of Services..

Utilities Director Cost Pool....

PARKS Ai\D RECREATION ADMINISTRATION

Nature and Extent of Services..

Parks and Recreation Cost Pool...

LIBRARY ADMINISTRATION DEPARTMENT

Nature and Extent of Services...

Library Administration Cost Pool...

Library Administration Cost Distribution:

Employees, Salaries, and Costs

CIVIC CENTER

Nature and Extent of Services..

Civic Center Cost Pool...

AMARILLO EMERGENCY COMMUNICATIONS CENTER

Extent

TrrE crTY oF AMARTLLO, TEXAS

CONSOLIDATED CITY.WIDE AMENDMENT COST ALLOCATION PLAN

Certificate of Indirect Costs

This is to'certiûr that I have reviewed the indirect cost rate proposal submitted herewith and to the best of my knowledge and belief:

(l) All costs included in this proposal dated September 30,2015 to establishbillingorfinal indirect costs rates for the period October 1,2016 thru September 30, 2017 are allowable in accordance with the requirements of the Federal award(s) to which they apply and OMB Circular A 87, "Cost Principles for State, Local, and Indian Tribal Governments." Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan.

(2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the agreements to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar tlpes of costs have been accounted for consistently and the Federal Government will be notified of any accounting changes that would affect the predetermined rate.

I declare that the foregoing is true and correct.

Gove-rnmental Unit: City of Amarillo

Signature:

Name of Offrcial: Michelle Bonner

Title: Assistant City Manager

Date of Execution: March 23,2016

BOARDS AND COMMISSIONS

Advisory Commission for People with Disabilities Airport Advisory Board

Amarillo Economic Development Corporation

Amarillo Health Facilities Corporation

Amarillo Hospital District Board of Managers

Amarillo Housing Finance Corporation

Amarillo Local Government Corporation

Amarillo Metropolitan Policy Commitlee

Amarillo-Potter Events Venue O¡strict

Animal Management & Welfare Advisory Board

Bi-City-County Health District Board

Board of Review for Landmarks and Historical Dislricts

Canadian River Municipal Waler Authority

Center City Tax lncrement Reinvestment Zone #1 Boañ of Directors (TIRZ)

C¡TY OF AMARILLO ORGANIZATION CHART

Civil

Community Development Advisory Committee

Comprehensive Plan Adv¡sory Committee

Construction Advisory and Appeals Board Convention and Visitor Council

Downtown Urban Design Review Board

Emergency Care Advisory Board

Library Advisory Board

Parks and Recreatlon Board

Planning and Zoning Commission

Traffic Advisory Board

Zoning Board of Adjustment

crTY oF AMARTLLO, TEXAS

STJMMARY OF ALLOCATION BASIS

DEPARTMENT

BUILDING USE

BIVINS BUILDING

COURT

ANIMAL MGMT & WELFARE

CITY HALL

LIBRARY

POLICE

CENTRAL SERVICES

CIVIC CENTER

PTTBLIC BT]ILDINGS DEPARTMENT

CTWC CENTER PROMOTIONS

CTVIC CENTER OPERATIONS

CITY HALL

LIBRARY

CENTRAL SERVICE

OTHER LOCATION

PERSONNEL

PERSONNEL SERVICES

BASIS OF ALLOCATION

ALLOCATION TO CHAMBER OF COMMERCE

ALLOCATION TO COURT

ALLOCATION TO ANIMAL MGMT & WELFARE

USABLE SQUARE FEET OCCUPIED IN CITY HALL

USABLE SQUARE FEET OCCLIPIED IN LIBRARY

ALLOCATION TO POLICE DEPARTMENT

USABLE OCCUPIED SQUARE FEET

DIRECT ALLOCATION TO CIVIC CENTER

DIRECT ALI.OCATION TO CIVIC CENTER

DIRECT ALLOCATION TO CTVIC CENTER

USABLE SQUARE FEET OCCUPMD IN CITY HALL

SQUARE FEET MAINTAINED

USABLE OCCUPIED SQUARE FEET

LINE ITEM ALLOCATIONS TO LOCATIONS SERVED

NO. OF EQUTVALENT PERMANENT POSMIONS - FY 2014

DEPARTMENT

PT]RCHASING DIVISION

PIJRCHASING

CITY MA¡{AGER'S OFFICE

CITYWIDE ADMIMSTION

DEPARTMENT ADMIMSTION

BASIS OF ALLOCATION

MODIFIED DIRECT CHARGES

NO. OF EQUTVALENT PERMANENT POSITIONS - FY 2014

NO. OF EQUTVALENET PERMANENT POSITIONS IN THE DEPARTMENT FY 20t4

LEGAL DEPARTMENT

DEPARTMENT COI.JNSEL

DIRECTOR OF FINAI\CE

DEPARTMENT ADMINISTION.

RELATIVE EFFORT EXPENDED IN PROVIDING LEGAL SERVICES - FY 2014

INTERNAL AUDIT

CASH MANAGEMENT

ACCOUNTING DTVISION

GENERAL ACCOUNTING

PAYROLL ADMINISTION

GRANT ACCOTINTING

ANNUAL AI-IDIT

INFORMATION TECHNOLOGY DTVISION

INFORMATION TECHNOLOGY

NO. OF EQUTVALENT PERMANENT POSITIONS IN THE DEPARTMENTSFY 20t4

RELATIVE EFFORT EXPENDED IN CONDUCTING INTERNAL AUDITS

AVERAGE INVESTMENT BALANCE _FY 2OI4

MODIFIED DIRECT CHARGES -FY 2OI4

NO. OF EQUWALENT PERMANENT POSITIONS IN THE DEPARTMENTFY 20t4

GRANT MODIFIED DIRECT CHARGES -FY 2OI4

MODIFIED DIRECT CHARGES - FY 2014

DIRECT CHARGES FOR INFORMATION SERVICES

DEPARTMENT

MUNICIPAL GARAGE

MTINICIPAL GARAGE

CENTRAL STORES

CENTRAL STORES

DIRECTOR OF COMMUNITY SERVICES

DIVISION ADMTNISTION

LIBRARY ADMINISTRATION

LIBRARY ADMIMSTION

CIVII,IAN PERSONNEL

POLICE ADMINISTRATION

POLICE ADMIMSTION

PLA¡{NING DEPARTMENT

PLANNING ADMINISTRATION

PLANNING ADMINISTION

PTJBLIC WORI(S ADMINISTRATION

PUBLIC WORKS ADMIMSTION

BASIS OT'ALLOCATION

DIRECT BILLINGS TO DEPARTMENTSFY 2014

DIRECT BILLINGS TO DEPARTMENTS FY 20t4

NO. OF DEPARTMENT PERMANENT POSITIONS -FY 2OI4

NO. OF DEPARTMENT PERMANENT POSITIONS -FY 2OI4

NO. OF DEPARTMENT PERMANENT POSITIONS -FY 2OI4

NO. OF DEPARTMENT PERMANENT POSITIONS . FY 2014

MODIFIED DIRECT CIIARGES - FY 2014

NO. OF DEPARTMENT PERMANENT POSITIONS - FY 2014

NO. OF DEPARTMENT PERMANENT POSITIONS -FY 2OI4

PARKS AND RECREATION ADMINISTRATION

PARKS AND RECREATION ADMIMST. NO. OF DEPARTMENT PERMANENT POSITIONS - FY 2014

UTILITIES DIRECTOR

UTILITIES DIRECTOR

FIRE DEPARTMENT

NO. OF DEPARTMENT PERMANENT POSITIONS - FY 2014

NO. OF LINE FIREFIGHTERS -FY 2OI4

AMARILLO EMERGENCY CONNVIT]NICATIONS CENTER

CTVIC CENTER

BASIS OF ALLOCATION

NO. OF COMPUTER-AIDED DISPATCH EVENTS BY DEPARTMENT - FY 2OI4

USABLE OCCUPIED SQUARE FEET

cost Ar r ocat ¡ o n p nn?tT,iiåil'l'älÏiÍJ, " o,"m ber 30, 20 I 5

Financial Statement Total Gosts Report

General Fund

CapitalProjects

Total Nonmajor Governmental Funds

Special Revenue Funds

Bonded Debt Service Fund

Compensated Absences Fund

Permanent Fund

Enterprise Funds

Water and Sewer

Drainage Utility Airport

lnternalService

MunicipalGarage

lnformation Services

Risk Management

Employee lnsurance

Employee Flexible Spending Total Gost 152,512,852 30,135,415 18,769,806 3,589,723 1,964,440 50,653,868 2,169,626 11,109,535 (2,250,398) (76,095) 188,370 8,049,716 (8,950) 276,807,908

' City of Amarillo, Texas

Gost Alocation Plan for the Period Ending September 30, 2015 Financial Statement Unallowable Costs Report

GeneralFund

Capital Projects

Total Nonmajor Governmental Funds

Special Revenue Funds

Bonded Debt Service Fund

Compensated Absences Fund

Permanent Fund

Enterprise Funds

Water and Sewer

Airport

lnternalService

MunicipalGarage

lnformation Services

Risk Management

Employee lnsurance

Employee Flexible Spending

Capital 1,451,279 30,135,415 455,173 Debt Service 3,589,723 1,964,440

32,041,867 5,554,163 37,596,030 Total 1,451,279 30,135,415 455,173 3,589,723 1,964,440

Gity of Amarillo, Texas

Cost Allocation Plan for the Period Ending September 30, 2015

Financial Statement Allowable Gosts Report

General Fund

CapitalProjects

Total Nonmajor Governmental Funds

Special Revenue Funds

Bonded Debt Service Fund

Compensated Absences Fund

Permanent Fund

Enterprise Funds

Water and Sewer

Drainage Utility

Airport

lnternal Service

MunicipalGarage

lnformation Services

Risk Management

Employee lnsurance

Employee Flexible Spending

Reconciliation to 09/30/201 5 Audit

p.30 General

p.30 Capital Projects

p. 30 Other Governmental Funds

p. 139 Misc Special Revenue Funds"

p. 127 Bonded DebtService Fund

p.127 Compensated Absences Fund

p. 34 Water and Sewer

p.34 Drainage Utility

p.34 Airport

50,653,868 2,169,626 1 1 ,109,535

(2,250,3e8) (76,095) 188,370 8,049,716 (8,e50)

276,807,908

152,512,852 30,135,415 24,758,368 (434,3ee)

p. 34 lnternal Service Total Gost 't52,512,852 30,135,415 18,769,806 3,589,723 1,964,440

50,653,868 2,169,626 1 1,109,535 5,902,643 276,807,908 (1,451,279) (30,135,415) (45s,173) (3,589,723) (1,964,440\ (32,041,867) (5,554,163) (1,451,275) (30,135,4r5) (455,173) (3,58e,723) (1,964,440) Allowable Cost 151,061,573 18,314,633 50,653,868 2j69,626 11,109,535 (2,250,398) (76,0e5) 188,370 8,049,716 (8,950) 239,211,878 151,061,573 24,303,195 (434,399) (3,58e,723) (1,964,440) 50,653,868 2,169,626 11,109,535 5,902,643 239,211,878 (32,041,867) (s,5s4,163)

*Note: Funds previously reported as fiduciary that were reclassified as special revenue for report purposes.

City of Amarillo, Texas

Cost Allocation Plan for the Period Ending September 30, 2015 Financial Statement Reconciliation Report

Total Costs per Financial Statements

Add Allowable Costs Not lncluded in Financial Statements * Depreciation

Deduct Unallowable Costs lncluded in Financial Statements

Capital Debt Service

Subtotal

Total Adjustments

TotalAllowable Costs * page 59 of the 09/30/2015 Audit Report (32,041,867) (5,554,163) 17,000,585 (37,596,030) 276,807,908 (20,595,445) 256,212,463

City of Amarillo, Texas

Cost Allocation Plan for the Period Ending September 30, 2015 Gost Adjustment Report

Custodial Serv¡bes 269,684 Police 166,365 Library (166,365) Utitities (257,664) Library Admin (336,256) Benefits (382,796) Public Works Admin (537,285) Police Admin (269,684) Utitities (85,089) Vector Control

City of Amarillo, Texas

Cost Allocation Plan for the Period Ending September 30, 2015 Cost Adjustment Report

Parks & Recreation Progra

Park Maintenance

Zoo Maintenance

ZooSchool Education Progr

Athletic Administration

Softball Program

Basketball Program

Volleyball Program

Fire Operations

Fire Support

Fire Marshal

Fire Civilian Personnel

Library Admin

Police Admin

Public Works Admin

Vector Control

Special Revenue

20110 Program Management

201 15 Code Enforcement

20116 Code lnspector

20125 Rehab Support

20130 Housing Rehab

20135 Park lmprovements

20140 Public Services

20155 Neighborhood Facilities

20210 Housing Assistance

2O22O ModRehab

20230 Housing Vóuchers

20250 5 YEAR MAINSTREAM VOUCHE

20310 HomeAdministration

20320 Home Projects

2O4OO SHELTER PLUS CARE

2O5OO SUPPORTIVEHOUSING

20700 TX Emergency Shelter Gra 20755 HMIS 2008-2010 20800 Court Technology

20910 Court Security Fund

22150 Safeand SobeTTXDOT Pr 22160 Click lt or Tickit

23100 Summer Lunch Program

242OO Urban Transportation Pla

2425O Pholographic Traffic Enf 24333 MMRS HSGP GDEM 24335 MFr(PRPC)

25011 AHD Public Health

25012 Refugee Health

25013 TDH lmmunizations

25014 HIV Prevention

25015 Core Public Health

25020 Bioterrorism Grant

25024 DSRIP lmmunizations

25025 DSRIP ARAD

25026 Childhood Obesity Project

25027 PPCPS /BTDFPI (PHEP Supp)

25028 CPS / Ebola

25035 Local Tuberculosis - Fed

25045 Local Tuberculosis - State

478,313

Library Admin 537,285 Police Admin 382,796 Public Works Admin 85,089 Vector Control

WIC Administration

WIC Nutrition Education

WIC Breastfeeding

WIC Client Services

WIC Automation JAD

WIC Special Projects

WIC Lactation Consultant

WIC Peer Counselor

WIC Vendor Operations

WIC Obesity

APD Seized Property

Narcotics Unit

TX Narcotics Seizures

Federal APD Seizures

Leose Training-Police

Leose Training- Fire Civ

Leose Training- Airport

AIP Pantex Project Fund

Greenwayp at Hillside Fun Colonies

Tutbury Public lmprv Dist

Point West PID

Quail Creek Public lmprov

Vineyards PID

Redstone PID

Town Square PID

Debt Service

31 100 Provision for Comp Absences

32000 GeneralObligation Debt

32010 2001 COs

32020 2003 COs

32030 2006 COs

32050 2008ACOs

32060 20088 COs

32070 20114 COs (Golf)

32080 20118 COs (TIRZ#1)

Projects

General Construction

Street lmprovement

Street & Drainage lmprove

Golf Course lmprovement

Solid Waste Disposal lmpr

T-Anchor Bivins lmproveme

Civic Center lmprovement

Park lmprovement Fund lS

CO Bond Construction 06/0

Enterprise Water and Sewer

52100 Utilities Office

52110 Director of Utilities

52120 Water & Sewer General

52121 SewerGeneral

52122 Waler General

of

1,863,382 1,665,336 873,103 2,609,588 5,044,619

of Amarillo, Texas

Clty of Amarillo, Texas

Cost Allocadon Plan at 9/30/15

Stepdown Allocaüon Report DESCRIPTION

100 F¡nanc¡al Costs

ll0 Depreclaüon Adrustment

lll lT Charges

l0A Total Flnanc¡al Costs

2200 Clty Manager

2300 City Manager4lty Admln

2¡f00 Clty Manager-Mgmt & Admln

2¡110 Clty llanager-Devslopment

2d20 Clty ManagetrFlnance & Lo 2600 Human Rssource3 2700 Human Resources-C¡ty

F¡nance

F¡nance4ash Mgmt 3200 F¡nanceÐivislon 3400 F¡nance-lntema¡ Audltor 3600 Account¡ng 3700 Accounting-General 3800 Account¡ng-Payroll

3900 Accountlng€rants

¡1000 Accounüng-Audlt ¿1100 Purchaslng

Centra¡ Stores ¡l¡100 lS+rtntlng Seryices

Central Stores 46001S-Adm¡n

ls-Ope¡ations /t710 lsdoE ¡1720 ls-Hansen

Legal-As3t Clty Attys

Custodlal Serylces

62(x, Custodlal Serv¡cês€¡ty H

6300 Custodlal Serylces-Police

6500 Custodlal Sewlces-Llbrar

6600 Custodlal Sery¡ces-Centra 7000 Custodlal Seru¡c$-Faclll

7100 Fâcll¡des

73{,0 Fac¡lltles-C¡ty Hall

7/O0 Faclliües.Police

7700 Facllilies-Llbraries

?800 Facillt¡es€entral Serylc

8200 Facllid€-Facilitiæ Bul

8¡100 Civll¡an PeÉonnel

85{10 Pol¡ce^dm¡n

8600 Code Enforcement

8700 Flre

8800 Udl¡de8 Director

8900 Publ¡c Works D¡iætor 9000 Parl€ D¡rector

9300 R¡Bk Management

9¿f¡0 tlbrary Adm¡n gll¡ C¡vlc CenteFPromotions

9160 Clvlc Centeroperalions

O170 Clvlc Center8ox Offìce

9700 Plannlng

9710 Plannlng PIDS

9720 Plannlng Adm¡n

9800 AECC 200

'l0ll 1030 lo¡10 l220clTY l23oElilERG IIAYOR

0 63,85¿1 0 132,088 0 ¡t51,¿156 0 387,601 0 643,920 0 ¡t81,950 0 325,224 0 325,233 0 325,235 0 325,232 0 1,300,932 0 't,835,392 0 519,628 0 463,421 0 9{¡5,998 0 60,30¡t 0 -5,283,356 0 738,8¡18 0 780,666 0 -233,248 0 -2,715,161 0 I,188,939 206,7s1 207,821 0 æ8,212 0 962,196 0 176,65s 17,M2 r9{r,113 0 2il,2s9 0 88,680 0 26,15',t 0 3,571,118 0 389,690 38,477 681,¡150 0 1U,517 0 533,801 0 118,050 0 4,203,799 0 79t,53r 0 2,751,207 0 31,059,819 o 1,891,/t58 0 385,0fi 0 t,298,685 0 1il,132 0 263,262 0 175,911 0 1,74,807 0 353,29¡1 0 631,128 0 7,958 0 203,963 0 ¿t,130,146 0 t23tRADrO COMM 380,367 314,523 32,231 727,121 0 2,011 2,787 0 0 0 1,881 0 0 0 431 0 1,282 441 0 237 780 4 1 0 709 0 .0 3,097

C¡ty of Amarlllo, Texas

CGt Allæatlon Plan at 9r30rl5 Stepdown Allæation Report

100 Financlal Co3ts

110 Deprecla{on Adjustrnont

lll lT Charges

l0A Total Flnanclal Costs

2200 C¡ty Manager

23fit C¡ty Manager-City Admin

2,f00 Clty Manager-Mgmt & Adm¡n

2¡ll 0 Clty Manager-Development

2i120 City ManageFFlnance & Le

2600 Human Resources

2700 Human Resources.C¡ty 2900 F¡nancs 3000 Flnance4ash Mgmt 3200 F¡nancsD¡vision 3400 F¡nance'lntemal Auditor

3600 Account¡ng 3700 Accounting-Genêral 3800 Accountlng-Payroll 3900 AccounüngGrants 4000 Accounting-Audlt ¡1f00 Purchaslng ¿1300 Central Stores

¡l¡100 ls.Printing Seruices

¡l¡150 Central Stores ¡1500 Central Stores 4600ls.Admin ¿1700 lS-Opsrat¡ons ¡l7l0lsJDE ¡1720 ls-Hansen ¡1730ls-HB ¡1740 ls-Kronos 4800 ls-Systems 4900 lS-Microsyôtems 5000 ls-Replacement

5100 ls-Publlc Safety

5ll0 ls-Telæom

s200 ts-cAD

5210 lS.Relmbur6êment

5300 Mcoperat¡ons

5310 MG Operat¡ng

5320 MG Fuel

5400 MG.Replacsment

55{,0 Legal

5ô00 Legal4¡ty Atty

5700 Legal-Asst Clty Attys

6100 Custodlal Sefllces

6200 Custodlal SêrylG-Clty H

6300 CustodÌal Seryices-Police

ô500 Custodlal Seruices-Llbrar

6600 Custodlal Seruicas.Csntra

7000 Custod¡al Serices-Facili

7100 Facll¡t¡es

73{,0 Facll¡ües€¡ty Hall

7700 Fac¡l¡t¡es.Libraries

7800 Fac¡llties.Cenúal Serylc

8200 Fac¡llües.Facllldes Bul 84ü, Civlllan Personnsl 85(10 Pol¡ce Admin

8600 Code Enforcement

8700 F¡re

8900 Publlc works O¡rector 9{100 Parks Dlrector

9300 Risk ilanagemênt

9{10 Llbrary Adm¡n g15{, Clvlc Center+romoüon3

9460 Clv¡c Centeroperalion3 9¿170 Clvlc Cêntsr-Box Off¡ce 9700 Plânnlng

9710 Plilnlng PIDS

9720 Plann¡ng Admln

9800 AECC

lnd¡rec-t

9,509,728

100 F¡nanc¡al Costé

I l0 Depreclatíon Ad¡usûnent

lll lT Charges

l0A lotal Flnanclal Costs

22fxl City Manager

23üt C¡ty Managerclty Admln

2/{10 Clty Manager-ltgmt & Admln

241 0 C¡ty ManagerÐevelopment 2420 City Manager-Flnance & Le

Human Resourceg 2700 Human Resourc€-Clty 2900 Flnance

3(!00 FlnancÈCash Mgmt

3200 Finance.D¡vlslon

3400 Finance.lntemal Audltor

3600 Accountlng

3700 Account¡ng-General 3800 Account¡ng-Payroll

3900 Accountlng-Grants

,1000 Accountln g-Audit

lS-OperationB

Legal-Asst Clty Attys

Custodlal Sery¡ces

6200 Custod¡al Sery¡ces-City H 6300 Custodlal Seil¡cês-Pol¡ce

6500 Custodlal Sew¡cgs-L¡brar

6600 Custodlal Sêru¡ces-Centra

7000 Custod¡al Sôru¡ces-Faclll

7'100 Facllities

?300 Facllitles4ity Ha¡l

7400 Facllltiæ+olice

7700 Facllítiea-L¡braries

7800 Facll¡t¡æ.Central Serulc 8200 Facil¡ties-Faclllües Bul 84fi) C¡vil¡an Personnel

8500 Police Admln

E600 Code Enforcement 8701, Fire

E800 Uülities O¡recttr 891X, Publlc Works Dlrector 9300 Rlsk Management 9100 Llbrary Admin

Clty of Amarillo, Texas

Cost Allocãüon Plan at 9/30/15

Stepdown Allæaüon Report

100 F¡nanc¡al Ccts I

Deprccladon Adjustment ll t lT Chargos l0A fotal Financial Costs 2200 Clty Managêr 231¡0 Clty Manager.City Admin 2400 City Managsr.Mgmt & Admin 2410 C¡ty Managêr.Development

2¡120 Clty Manags-Flnance & Le 2600 Human Ræourcæ

Resourcæ.City

Mgmt

Financelntemal Aüdltor

Accounting

Accounting-Gen€ral

Accounüng-Payrol¡

Accounting€rants

Accountlng.Audlt 4100 Purchas¡ng

Central Stores ¡lil00 ls-Prlnüng Serylces ¡1450 Central Storæ 45110 Central Stores

461X, ls-Admin ¡1700 lsoperations 47t0 ts-JoE

ls.Hansen

IS-HB

ls.Kronos

ls.R€placement

ts.cAD

5300 Mc-Operaüons

5310 MG Opcrål¡ng

5320 MG Fuel

5¿100 Mc.Replacement

ss{x, Legal

5000 Legkl4lty Atty

5700 Legal-Asst Clty Attys

6100 Custodlal Seru¡ce6

6200 Custodial Sew¡ces4¡ty H

63(xl Custod¡al Sefl ¡ces.Pol¡ce

6500 Custodial Senicæ-Librar

66{10 Custod¡al SePices-Centra

7000 Custodíal Sedices-Facil¡

7100 Fac¡llt¡eg

731¡0 Facillües:Clty Hall

7¡100 Fac¡l¡ües-Pollce 7700 Feclllü6.LlbrarleB

78(Xl Facl¡¡t¡es.Central Serulc

8200 Fecllltlæ+acll¡tlæ Bul

8¡100 C|Y¡l¡an PeFonnel

8600 Code Enforcement

8700 Flre

8800 Udllt¡es Oircctor

8900 Publlc Woús Dlrætor

9000 Parks Dlrætor

9300 Rlsk Management

9100 Llbrary Adm¡n

gl50 Clvlc Center+rcmof ons

9160 C¡Ylc Centeroperat¡onà

9¡170 Clvlc Center-Box Office

9700 Planning

9710 Plannlng PIDS

DESCRIPTþN

100 F¡nanc¡al Costs

l'10 Oêpreclatlon Adlustment

It1 ll Chargss

l0A Total F¡nanclal Costs

2200 Clty Manager

2300 Clty Manager4ity Admln

2400 C¡ty ManageÊMgmt & Admln

2410 Cíty Manager-Oevelopment

2¡120 Clty Manager-Flnance & Le

2600 Human R6ources

2700 Human Ræources-Clty

29110 Financs

ioOO Finance-Cash Mgmt

3200 F¡nance-DlYlsion

3400 Flnance-lntemal Aud¡tor

3600 Accountlng

3700 Accountlng€eneral

3800 Accounting+ayroll 3900 Accounting-Grants ¡1000 Accounting-Audlt /t100 Purchasing ¡1300 Central Stores

4400 ls-Printlng Seß¡ces

4450 Cenlral Stor6

4500 Central Stores /t600 ls-Adm¡n 4700 lS-operations 47l0 tsJDE 4720 lS.Hansen 4730 tS-HB 47¿10 ls.Kronos ¿l800lS.Systems 4900 lS.Microsystems 5000 lS.Replacement 5'l00ls+ubl¡c Safety 5110ls-lelæom

5200 ts-cAD

5300 MGOperatlons

5310 MG Operatlng 5320 MG Fuel

5400 MG-Replacement

5gr0 Legal

5600 Legal.Clty Atty

5700 Legal.A33t Clty Attys

6100 Custod¡al Seruices

6200 Custod¡al Serylcæ.Clty H

6300 Cústodial Seru¡cæ.Pol¡ce

6500 Custodial SeH¡cæ.Llbrar

6ô00 Custodial Semlces-Centra

7000 Custod¡al Serylces-Faclll

7100 Faclllt¡es

7300 Facllltles4lty Hall

7¡100 Facllltles-Pollce

7700 Facllltles-Llbrarlæ

7800 Facllltles-Central Sery¡c

8200 Fac¡llt¡æ-Facllltles Bul

8400 Clvll¡an Peßonnel

8500 Pol¡ce Admln

8600 Côde Enforcement

8700 Flrê

8800 Utll¡ties Dlrætor

8900 Publlc Works Dlrector

9000 Parks Dlrætor

9300 Rlsk Management

9¡l{10 Ubrary Adm¡n

g¿l5(l C¡vlc Centor-Prcmotlons

9¡160 Clvlc Cênter-Operatlon3

9¡U0 Clvlc CenterBox Offfce

9700 Plannlng

9710 Plannlng P¡DS

9720 Plannlng Adm¡n

114,276 1,575,124

Clty of Amarillo, Texag Cost Allæation Plan at 9/30/15

100 Flnilclal Costs I l0 Depreclatlon AdJustment

lT Chargos 104 Total F¡nanclal Costs

2200 Clty ¡lanager

2300 City Manager.C¡ty Admln

2400 City ManageÊMgmt & Admln

2410 City Manager-Development

2420 Clty Manager-Flnance & Le 2600 Human Resources

2700 Human Ræources-Clty 2900 F¡nance 3000 Flnance4ash Mgmt 3200 Flnance-D¡v¡slon

FlnanceJntemal Auditor

Accounting

Accounting.General

Accoundng-Payroll 3900 Accountin g-Grants

Accountlng-Aud¡t

4100 Purchælng

4300 Central Stores

¡1400 ls-Prlnt¡ng Seryices

¡1450 Cenfal Stores

4500 Centra¡ Storæ

¡1600lS.Adm¡n

¿u00 lS-Operations

¡1710 ls.rDE

¿U20 ls-Hansen 4730 |S-HB ¡1740 ls.Kronos ¿1800 ls-SyËtems

4900 lS.M¡crosystems

5000 lS-Replacament

5100 ls.Publ¡c Sâfety

5ll0 ls-Ìolecom

5200 rs.cAD

5210 lS.Rslmbursement

5300 MGOperat¡ons

5310 MG Operating

5320 MG Fuel

5¿100 MG-Replacement

5fr0 Legal

5600 Logal4lty Atty

5700 Legal.Asst City Attys

6100 Custod¡al Sewlces

6200 Custodial Seil¡ces-Clty H

6300 Custod¡al Seß¡ces-Pol¡co

6500 Custodial Sêd¡ces-L¡brar

6600 Cu3tod¡âl Serylces-Centra 7000 Cu3tod¡al Seruices.Facll¡

7100 Facilit¡es

731¡0 Facilit¡e3.City Hall

7¡f00 Facilitiæ-Police

7700 Facil¡t¡æ-Llbrarles

7800 Facil¡t¡es-Central Serulc

8200 Facillt¡æ-Faclllües Bul

8400 Clvil¡an Peraonnel

8500 Pollce Admln

8600 Code Ênforcement

8700 Flre

8800 lltlllties Dirctor

8900 Publlc Works D¡recto¡ 9000 Parks D¡rector 9300 Risk Management

9,100 Llbrary Admin

Stepdown Allæatlon Report I Total Cost Læs Allocatlons

lndirect Costs

lndirect Cost

lS-Systms

lS-M¡crosystems

lS-Replacement

ls-Publ¡c Safety

5ll0 ls-Telæom

5200 ts4AD

5300 MG€peratlons

5310 MG Operatlng

5320 MG Fuel

5¿100 MG-Replacement

5500 Legal

5600 Legal4ity Atty

5700 Lsgal-Aa3t City Attys

6100 Cu3tod¡al Sæ¡cos

6200 Custod¡al Seru¡ces.City H 0300 Cu3tod¡al Seru¡ces-Police

6500 Custod¡al Seryicæ-Librar

6600 Custod¡al Serulces4enba

7OO0 Custodial Serulces-Faclll

7l0O Facll¡tles

7300 FacllltlæClty Hall

7700 Facll¡ües-Llbrarles

7800 Faclllües-Central Serylc

8200 Facllltles-Facllltles Bul

8400 Clvlllan Peßonnd

8f¡0 Pollce Admln

8600 Code Enforcement

8700 F¡rê

8800 Udllües Dlrætor

89fi, Publlc Works Dlrector

9000 Parks Dirætor

9300 Blsk Management

9,lll0 Llbrary Admln

g¿l5ll C¡vlc Center-Promot¡on3

9460 Clvlc Centeroperadms

9470 Clvlc Center-Box Offlce

9700 Plannlng

9710 Plannlng PIDS

9720 Plannlng Admin

9800 AECC

200 Total lndirect Cost6

'10 Total Costs

I Total Cost Less Allocations

Total lndlrgct Costs

Adjusùilent to lndiræt Costs

Cartrfoilard

Adjusted lnd¡rect Cost

Clty of Amarlllo, Têxas

Cost Allocation Plan at 9/30/15

Stepdown Allocadon Report

F¡nancsDlv¡slon

F¡nancÈlntemal Audltor

Account¡ng.Gêneral

Account¡ng-Payroll

Accountlng-Grants

Account¡ng-Audlt

5ô00 Logal4lty Atty 5700 Legal-Asst Clty Attys

6100 Custodlâl Serylces

ô200 Custod¡al Sew¡ces-Clv H

6300 Custodial Seru¡ces-Pollce

6500 Custodial Sw¡css-L¡brar

6600 Custodial Seru¡cos4entra

70ül Custodial Seryicæ-Fac¡li

7100 Facll¡ties

7300 Fac¡litles.Clty Hall

7¿100 Facilit¡å3.Police

7700 Facilit¡æ.Llbrarles

7800 Fac¡lities.Canbal Serulc

8200 Fac¡lit¡eB-Facllltles Bui

8400 Civilian Peßonnel

Es()o Pol¡ce Admln

E600 Code Enforcement

E700 Flre

8800 Utlllties Dlrætor

8900 Public Works Dlrctor

9000 Parks Director

9300 Risk Management

9¡(,0 Llbrary Admln

9450 Civ¡c CenteFPromotions

9460 C¡Ylc Center.opêralion3

9470 Civ¡c CentêÊBox Ofñce

9700 Planning

9710 Plann¡ng PIDS

9720 Plannlng Admln

9800 AECC

200 Total lndlrect Costs

l0 Total Costs

I fotal Cost Less Allocatlqs

Total lnd¡rect Costs

Adjustment to lndirect Cosls Carryfoilard Adjusted lndirect Cost

,O27

Clty of Amarillo, Texas Cost Allocaüon Plan at 9/30r'15

Stepdown Allocaüon Report

100 Financlal Costg 'l l0 Oèpteclaüon Adjusùnent lll lT Chargs3

l0A Total F¡nenclal Costs

2200 C¡ty Manager 2300 City Managêr-City Adm¡n

Clty ManagêÊlrgmt & Admln 2410 C¡ty Manager-Development

Gity Manager-F¡nance & Le

Human Ræources.City

Financecash Mgmt

|S-HB

Legal€lty Atty

Legal.Asst Clty Attys 6100 Custodial Serylces

6200 Custodlal Serylces.clty H

Custod¡al Serylces-Pollce

Custod¡al Seruices-Ubrar

Cu3tod¡al Sèry¡c6.Centr-a 7000 Custodlal

8700

C¡ty of Amarlllo, Têxas

Cost Allæation Plil at 9r30/t5

Stepdown Allæaüon Report

DESCRIPNON

100 Financlal Costs I l0 Deprælatln Adjust¡nent ll f lT Charges

l0A Total Financlal Costs

2200 Clty llanager

2300 C¡ty ManageÊC¡ty Admin

2/100 Glty ManageÊMgmt & Admin

2410 Clty ManagerÐevelopment

2¡120 C¡ty Manager-Flnance & Le 2600 Human Resources 2700 Human Resourc€-C¡ty 2900 F¡nance 3000 Flnance€ash Mgmt

3200 FinancÈOlvislon

lS-Microsystems

5500 Legal 5600 Legal.Clty Atty 5700 Logal.A3st Clty Attys 6'100 Cu3tod¡al Sery¡ces

6200 Cu3tod¡al Seryices-Clty H

6300 Custod¡al Seru¡ces.Pol¡ce

6500 Custodial Seruicos.L¡brar

6600 Custodial Seruic6€entra

7000 Custod¡al Seruices.Facil¡ 7100 Facllltlæ

7300 Faclllüæ-City Hall

7¿100 Faclllüæ+olice

7700 Facllll¡os-Librarles

78OO Facllldes-Cantral Seruic

8200 Facllltlæ-Facil¡des Bu¡ 8400 Clvlllan Psßonnel

6600 Code Enforcment

8700 Fire

8800 Udl¡tles D¡rector

89(X, Publlc Works D¡rector 9000 Parlß Dlrætor

93{¡0 Rlsk Management

9400 L¡brary Admin

9450 Clvlc Center.Promotions

9¡160 Clvic Cmter.op€rations 9470 Clvlc CentaÊ8ox Offica 97qt Plannlng

9710 Planning PIDS

9720 Planning Admln

9800 AECC

200 fotal lnd¡rect Costs

l0 Total Costs

9999 lC Allæatlon Account I Total Cost Le$ Allæatlong

0000 0000 0000 0000

Total lndlroc{ Costs Adjustment to lnd¡rêct Co3ts Caryfoilard Adjusted lndirect Cost 1,2M,5æ

City of Amarlllo, Tera3

Cost Allæaüon Plan at 9/30115

Stepdown Allocaüon Report

F¡nancla¡ Costs 1 l0 Depreciaüon Adjusûnent lll lT Charges

10Â Totâl Flnanclal Costs

2200 City Manager 2300 C¡ty Manager-City Adm¡n 2,100 C¡ty Manager-Mgmt &

2410 C¡ty llanager-Development 2¿120 C¡ty ManagerF¡nancs & Le

MG Operaüng 5320 MG Fuel

5,100 MG-Replacement

Legal

Lêgal4lty Atty 5700 Legal-Asst Clty Attys

6100 Custod¡al SerulcG

6200 Custodlal Serylc64¡ty H

6300 Custodial Sefllces-P ollce

6500 Custodial Serylces-Llbrar

6600 Custodial Serulces-Centra

7000 Custodial Serylcès-Fac¡l¡

7100 Fac¡litiss

7300 Facilitiæ.c¡ty Hall

7¡100 Facilitias-Police

7700 Facllit¡e3-L¡braries

7800 Facillties.Central Seru¡c

8200 Facil¡tíæ.Facilitles Bui

8400 Clvllian Pelsonnol

8500 Pol¡ce Admln

86ô0 Code Enforcement

8700 F¡re

8800 Uül¡des Dlrector

8900 Publ¡c Yvorks Director ql00 Park3 D¡rector

9300 R¡sk Management

9¿100 L¡brary Adm¡n

9¿lll Civic CenteÊPromotion3

9¡160 C¡v¡c Centerope¡atlonô 9470 C¡vic CenteÊBox Offlce

9700 Plannlng

9710 Planning PIDS

9720 Plannlng Admln

9800 AECC

200 Total lndlrect Costs

l0 Total Costs

9999|C Allæaüd Account I

Total lndirect Cost3 Adjustment to lnd¡rect Costs Carryfomard Adju3ted lndlrect Cost

Custodlal Serylces 6200 Custodlal Sewlces4rty H 63110 Custod¡àl Seru¡ces-Police

6500 Custodlal Sew¡€es-Librar

6600 Custodlal Sefl ¡ces-Centra

Custodlal Serylces-Facil¡ 7100 Faclllúes

7300 Facllities€lty Hall

Legal4lty Atty

Legal-A$t Clty Attys 6100 Custodlal Servlce8

6200 Custodlal Servlce34lty H 6300 Custod¡al SerYlces-Pollce 65(¡0 Custod¡al Serulcos-Llbnr

6600 Custodial Serulcæ-Cmtra 7000 Custodlal Serylcæ-Faclll

7100 Facil¡lies

7300 Faclllties.C¡ty Hall

7400 Facil¡t¡es.Police 7700 Fac¡llties.Llbrarles

7800. Facllitiss.Central Seru¡c

8200 Fec¡l¡t¡ês-Faclllties Bul E400 C¡Y¡lian Personnel

8500 Police Admln

8600 Code Enforcement

8700 Firs

8900 Public Worki Dlrector 9000 Parks Oirector 9300

City of Amarlllo, Texæ

Cost Allocâtlon Plan at 9/30115

DESCRIPTION

100 Flnanclal Costs

110 Depreclaüon Adrushrent lll lTCharges , l0A Total Flnanclal Costs

2200 Clty Mânager

23(0 Clty ¡lanagerC¡ty Admín

2400 C¡ty llanager.ügmt & Adm¡n

2¡ll0 C¡ty ManagerÐeve¡opment

2420 C¡ty Mânags.F¡nance & Le

Reaources Resources-Gity

Finance

F¡nancê-cash Mgmt

Finance-Dlvlsion

Flnancelntemal Audltor

ts-caD

lS-Re¡mbußement

5300 Mc-Operat¡on3 5310 MG Oporating 5320 MG Fuel

5¿100 MG-Replacement

Ss{Xt Legal 5600 Legal4lty Atty

5700 Legal-Asst Clty Attys

6100 Custodlal Ssfllces

6200 Custodlal Sêry¡cæ4lty H

63110 Custod¡al Sewlces-Pollce

6500 Gu3todlal Servlces.Llbril

6600 Custodia¡ Servlcês4sntra

7000 Custodial Serv¡ces.Faclll

710O Fac¡llües

7300 Facllitiss.City Hall

7¡100 Faclllt¡es-Pol¡ce

7700 Faclllties-Llbrarles

7800 Fælllties-Cenbal Serylc

8200 Faclllüesf acilitlês Bu¡

8¡100 Clvlllan Peßonnel

8600 Code Enforcement

8700 Flre

8800 Udllüæ Dlrsctor

89(m Publlc Works D¡rector

9dl0 Park3 Director

9300 R¡sk llanagement

9,f00 Llbrary Admh

9¡lll C¡Y¡c Center-Promol¡ons

9¡160 C¡vic Genter.Ofièrâtions

9470 C¡vlc Center-Box Office

9700 Plannlng

9710 Plannlng PIDS

9720 Plannlng Admln

9800 AECC

200 Total lnd¡rect Costs

l0 Total Costs

9999 lC Allæaüon Account

'l Total Cost þss Allocat¡ons

Total lndlrect Costs Adjustment to lndirêct Costs Car!¡foruard Adjusted lnd¡rect

Clty of Amarlllo, Toxas

Cost Allæation Plan et 9/30/15

Stepdown A¡læatlon Report

DESCRIPTION

lü, F¡nanc¡al Costs

1 10 Deprec¡aüon Adjustment

lll lT Charg6

l0A Total Financlal Costs

2200 C¡ty Manager

2300 C¡ty Manager-Clty Admln

2¿100 C¡ty Manager-ilgmt & Admln

2¡ll0 Clty ManagsrÐevelopment 2420 Clty ManagoÊFinânce & Le

2700 Human Ræürcês-C¡ty

Accoundng

Accountlng-Payroll

ls-Print¡ng Serv¡ces

Cenfal Stores

ls-Publlc Slety

MG Operat¡ng

MG

Custodial SePlces 6200 Custod¡al Senlces.C¡ty H 6300 Custodial Sew¡ces-Pol¡ce

C¡ty of Amarlllo, Texas Cost Allocadon Plan at 9r30rl5 Stepdown Allocat¡on Report

2¡ll0 C¡ty manageroevelopment

2¿120 C¡ty ManageFFlnance & Le 2700 Human Resources-C¡ty

Purchas¡ng 4300 Centsd Stores ¡l¡100 lS.Prlnting Seruices ¡!150 Central Stores ¡1500 Cfltrd Stores ¡1600 ls-Adm¡n ¡1700 lsoperatlons 4710

Legal-Asst Clty Attys 6100 Custodial Sory¡ces

6200 Custodial Sw¡c64lty H

6300 Cuatodlal Ssry¡cæ-Pollce

6500 Custodial Serylces-Llbrar

6600 Cßtodlal Sery¡ces4entra

7000 Custodlal Serv¡ces+aclll

7100 Facilltles

7300 Facll¡tlæ€lty Hall

7¡100 Facll¡ües-Po¡¡ce

7700 Facll¡des-Llbrarles

7800 Facllltls4enbal Servlc

8200 Facll¡desfac¡l¡ties Bul

8¿100 Clvlllan Personnel

8500 Pollce Admln

8600 Code Enforcement

8700 Flre

8800 Utllldes DlrEc{or

89OO Publlc WorlG Oirec'tor 9000 PtrlG Dlrector

9300 RIsk ¡lanagement

9400 Llbrary Admln

9,150 C¡vlc Center+romotlon6

9460 Clvlc CenterOp€rat¡ons

9470 C¡Ylc Center-Box Ofñce

9700 Plannlng 0710 Plannlng PIDS 9720 Planning Admln

AECC

C¡ttr of Amarlllo, Texas

Cost Allocaüon Plan at 9/30f15

Stepdtrn Alocaüon Report

DESCRIPTION

100 Flnanclal Costs

I l0 Depreclation Adjustment

lll lT Chargês

l0A Total Flnanclal Costs

2200 Clty Manager

2300 Clty Manager.Clty Admln

2/(t0 Clty [anagèr-ilgmt & Admin

2¡ll0 City Manager-Development

2¡120 C¡ty ManageFFlnance & Le 2600 Human Rssources

2700 Human Resources.C¡ty 2900 Flnanca 3000 Finance€âsh Mgmt 3200 F¡nanccolYlsion 3400 F¡nancÈlnlemal Auditor

3600 Accounüng

3700 Accounüng.General 3800 Accounüng.Payroll

3900 Accounüng€rants ¡1000 Accoundng-Audlt

¡1100 Purchælng

¿1300 Centrâl Stores

¿l¿00 ls-Prlntlng Sery¡ces

¿1450 Cenfal Store3

¿15{t0 Central Stores

¿16{,0 ls-Admin ¿1700 ls-Operations 4710 ts-JoE 4720 ls-Hansen

IS.HB 47¡f0 ls.Kronos 4800 ls-SFtems 49110 ls.ll¡crosystems

5l¡00 lS.Replacement

5100 ls.Public Safoty

5110 ls-Telecom

5200 ts€AD

5300 Mc-operaüons

5310 MG Operat¡ng

5320 MG Fuel

5¡100 Mc-Replacement

5500 Legal

56{10 Lêgal€lty Atty

5700 Lègal-Asst Clty Attyg

6100 Custodlal Serylces

6200 Custodlal Swlcês-C¡ty H

6300 Custodlal Sêry¡ces-Pollce

6500 Cu3todial Sêfl lces-L¡brar

6600 Custodíal Serv¡ces-Centra

7000 Cu3todial Serv¡ces.Fac¡ll

7100 Faclllties

7300 Faclll$es.Clty Hall

7400 Facllltlæ.Police

7700 FacllUæ-Llbraries

7800 Facllldes.Central Sew¡c

8200 Faclllfi es.Facilltles Bu¡

8¡100 Clvlllan Pef3onnel

86(X, Cods Enforcement

87(X, Flre

8800 Uüllüss Director

89(X, Publlc Works D¡rector

0(X¡0 Pad(s Dlroctor

9300 RlBk llmagement

9400 Llbrary Adm¡n

9¡1f, CIY¡G CentsrPromot¡ons

9¡160 C¡vlc CenteÞOperallons

9¿170 Clvlc Center.Box Office

9700 Plannlng

9710 Plannlng PIDS

9720 Plann¡ng Adm¡n 9800 AECC

lotal lnd¡rect

Department/Program

Gity of Amarillo lndirect Cost Rate Proposal Carry Forward Adjustment RePort Actual Fiscal Yea¡ 201412015 For the Fixed Fiscal Yea¡ 201612017

City of Amarillo, Texas

Cost Allocation Plan September 30,2015

Summary of Gommunity Development Grant lndirect Cost Rates For the Period Ended September 30, 2015

2300 City Manager-Gity Admin

City Manager-Mgmt & Admin

Human Resources-City

Finance-lnternal Auditor 3700 Accou nting-General

Accounting-Payroll 3900 Accounting-Grants

Accounting-Audit

Purchasing

CentralStores

lS-Printing Services

|S-JDE

tS-HB

lS-Microsystems

lS-Replacement

5200 ts-cAD 5210 lS-Reimbursement

5310 MG Operating

5400 Mc-Replacement

5600 Legal-Gity Atty 5700 Legal-Asst City Attys 6200 Custodial Services-Gity H

Facilities-City Hall

5.79o/o 1.65% 3.63%

Gity of Amarillo, Texas

Gost Allocation Plan September 30, 2015

Summary of Housing Grant lndirect Gost Rates For the Period Ended September 30, 2015

2300 City Manager-City Admin

City Manager-Mgmt & Admin

Human Resources-City

Accounting-General

Accounting-Payroll

Accounting-Grants

Accounting-Audit

Purchasing

Central Stores

lS-Printing Services

|S-JDE

lS-Microsystems

lS-Replacement

lS-Reimbursement

MG Operating

Mc-Replacement

Legal-City Atty

City of Amarillo, Texas

Gost Allocation Plan September 30, 2015

Summary of Emergency Management lndirect Cost Rates

For the Period Ended September 30, 2015

2300 City Manager-City Admin 2400 Gity Manager-Mgmt & Admin 2700 Human Resources-City

Finance-lnternal Auditor 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants

Accounting-Audit 4100 Purchasing

Central Stores

lS-Printing Services

Central Stores

rS-JDE

tS-HB

lS-Microsystems

lS-Replacement 5ll0lS-Telecom 5200 ¡s-cAD

lS-Reimbursement

5310 MG Operating

5400 Mc-Replacement

5600 Legal-City Atty

5700 Legal-Asst City Attys

6100 CustodialServices

2O.94o/o

Gity of Amarillo, Texas

Gost Allocation Plan September 30,2015

Summary of Transit lndirect Gost Rates For the Period Ended September 30, 2015

2300 City Manager-City Admin

City Manager-Mgmt & Admin

Human Resources-Gity

Fi nance-lnternal Auditor

Accounting-General

Accounting-Payroll

Accounting-Audit

Furchasing

Central Stores

lS-Printing Services

CentralStores

|S-JDE

lS-Microsystems

lS-Replacement

lS-Reimbursement

MG Fuel

Legal-City Atty

Custodial Services-Centra

2,992,712 2,992,712 2,992,712 2,992,712 2,992,712 2,992,712 2,992,712 2,992,712 2,992,712 2,992,712

City of Amarillo, Texas

Gost Allocation Plan September 30, 2015

Summary of Airport lndirect Cost Rates For the Period Ended September 30, 2015

2300 Gity Manager-Gity Admin 2400 Gity Manager-Mgmt & Admin

Human Resources-City

Finance-Gash Mgmt 3400 Finance-lnternal Auditor 3700 Accounting-General 3800 Accounting-Payroll

3900 Accounting-Grants

4100 Purchasing 4300 CentralStores 4400 lS-Printing Services 4500 CentralStores 47lO IS.JDE 4730 tS-HB 4740|S-Kronos 4900 lS-Microsystems 5000 lS-Replacement 5110lS-Telecom 5210 lS-Reimbursement

City Attys

Total Carry Forward Adjusted Total

2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,34O 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340 2,200,340

0.68% 1.12o/o

City of Amarillo, Texas

Gost Allocation Plan September 30, 2015

Summary of Public Health lndirect Gost Rates For the Period Ended September 30, 2015

1,643,377 1,643,377

City of Amarillo, Texas

Cost Allocation Plan September 30, 2015

Summary of WIC lndirect Cost Rates

For the Period Ended September 30, 2015

2300 Gity Manager-City Admin 2400 City Manager-Mgmt & Admin

Human Resources-Gity

Finance-lnternal Auditor 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants

Accounting-Audit 4100 Purchasing

Central Stores

lS-Printing Services

Central Stores

ts-JDE

lS-Microsystems

lS-Replacement

lS-Reimbursement

00 Custodial Services

City of Amarillo, Texas

Cost Allocation Plan September 30, 2015

Summary of Photo Traffic Enforcement lndirect Cost Rates For the Period Ended September 30, 2015

2300 City Manager.City Admin

0 City Manager-Development

Human Resources-Gity

Accounti ng-General

Accounting-Payroll

Accounting-Grants

Accounting-Audit

lS-Microsystems

, City of Amarillo, Texas

Cost Allocation Plan September 30,2015

Summary of Urban Transportation Planning lndirect Cost Rates For the Period Ended September 30, 2015

2300 Gity Manager-City Admin

241 0 City Manager-Development 2700 Human Resources-City

Accounting-General

3800 Accounting-Payroll

3900 Accounting-Grants

4000 Accounting-Audit

4100 Purchasing

4300 GentralStores

4400 IS-Printing Services 47l0 ts-JDE 4740lS-Kronos 4900 lS-Microsystems 5000 lS-Replacement 5ll0lS-Telecom 5210 lS-Reimbursement 6200 Custodial Services-City H

Facilities-Gity Hall

Planning Admin

*Adjusted for temporary position vacancies in Planning that led to an increased allocation of Planning Admin costs to Urban Transportation Planning.

City of Amarillo, Texas

Cost Allocation Plan September 30, 2015

Summary of Police Department Indirect Gost Rates

For the Period Ended September 30, 2015

2300 City Manager-City Admin

2700 Human Resources-Gity 3000 Finance-Gash Mgmt

3400 Finance-lnternal Aud itor 3700 Accounting-General

3800 Accounti ng-Payroll

3900 Accounting-Grants

Accounting-Audit

4100 Purchasing 4300 Central Stores 4400 lS-Printing Services 4500 Central Stores 47r0 ts-JDE 4730 tS-HB

lS-Microsystems

lS-Replacement 5100 lS-Public Safety 5ll0lS-Telecom

5200 ts-cAD 5210 lS-Reimbursement

5310 MG Operating

5320 MG Fuel

5400 Mc-Replacement

5500 Legal 5600 Legal-City Atty 5700 Legal-Asst Gity Attys

6300 Gustodial Services-Police

Facilities-Police

Givilian Personnel

Police Admin

AEGC

Total lndirect Gosts

Total lndirect Costs Carry Fon¡vard

-385,812

26,373 125,032 188,502 675,675 3,958,564 791,531 3,142,487 9,509,728

Adjusted Total 9,509,728 -1,685,564 7,824,164

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

33,428,761

0.260/o 0.25o/o 0.00% 0.01o/o 0.370/ 0.06% 0.01% 0.07o/o 0.22o/o 0.01o/o 0.02o/o O.10o/o 0.06% 0.03% 0.22o/o 1.53o/o 0.48% 0.94To 0.56% 0.00% -3.70o/o 0.33% -0.02o/o -1.15Yo 1.16% 0.08% 0.37% 0.56% 2.02o/o 11.84o/o 2.37o/o 9.40% 28.45% 28.45o/o -5.04o/o 23.41o/o

CITY OF AMARILLO, TEXAS

DEPRECIATION

NATT]RE A¡ID EXTENT OF SER\rICES

The City of Amarillo has a large amount of fixed assets that are used by the many departments.

The City of Amarillo records depreciation in accordance with GASB 34. The amounts recorded as depreciation in the Indirect Cost Plan have been generated by the City of Amarillo's fixed asset systern.

Reference: Circular A-87, Attachment B, Paragraph 11

City of Amarillo

Gost Allocation Plan September 30, 2015 Depreciation Adjustment

CITY MANAGER

HUMAN RESOURCES

RISK MANAGEMENT

LEGAL

CUSTODIAL SERVICES

FACILITIES MAINTENANCE

AECC

FINANCE

CENTRAL STORES

PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT

FIRE OPERATIONS

FIRE SUPPORT

FIRE MARSHAL

Fire

lndirect Entities

MAYORAND COUNCIL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MFr (PRPC)

LETP OTOB

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS

ICE HOCKEY

BOX OFFICE OPERATIONS

LIBRARY

MUNICIPAL COURT

VITAL STATISTICS

ENGINEERING

STREET DEPARTMENT

Gity of Amarillo

Cost Allocation Plan September 30, 2015

Depreciation Adjustment

TRANSIT FIXED ROUTE

TRANSIT DEMAND RESPONSE

Transit

lndirect Cost Plan 107,343 441,350 548,693 215,895 229,516 58,236 87,B4O 550,990 364,121 58,465 3,777 344 15,201 15,201 136 136 15,337 154,233 154,233 114,058 114,058 14,566,160 17,000,585

ROSS ROGERS

COMANCHE TRAIL

TENNIS CENTER

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

SOFTBALL PROGRAM

VOLLEYBALL PROGRAM

PROGRAM MANAGEMENT

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE HOUSING

Com m unity Development Total

AHD PUBLIC HEALTH

HEALTH DEPARTMENT

WIC ADMINISTRATION

wlc Direct Entities

crTY oF AMARTLLO, TEXAS

INF'ORMATION TECIINOLOGY

NATT]RE AND EXTENT OF SERVICES

For budget purposes Information Technology charges in the General Fund and the Water and Sewer Fund are calculated separately for each department but are charged to one department in each fund. Information Technology charges are included in the Indirect Cost Plan and this adjustment reclassifies the original charge into the correct department.

Gity of Amarillo

Gost Allocation Plan September 30,2015 lnformation Technology Reclassification

CITY MANAGER

HUMAN RESOURCES

RISK MANAGEMENT

LEGAL

FACILITIES MAINTENANCE

FINANCE

ACCOUNTING

PURCHASING

CENTRAL STORES

PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT

FIRE SUPPORT

Fire

DIRECTOR OF UTILITIES

lndirect Entities

MAYORAND COUNCIL

JUDICIAL

CITY SECRETARY

RADIO COMMUNICATIONS

LIBRARY

MUNICIPAL COURT

PAYROLL

VITAL STATISTICS

BENEFITS

GENERAL FUND TRANSFERS

ENGINEERING

STREET DEPARTMENT , SOLID WASTE COLLECTION

WASTE DISPOSAL

ANIMAL MANAGEMENT AND WELFARE TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC

ENVIRONMENTAL HEALTH

' City of Amarillo

Gost Allocation Plan September 30, 2015

lnformation Technology Reclassification

WATER TRANSMISSION

SURFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION

RIVER ROAD WATER RECLAMATION

HOLLYWOOD ROAD WASTE WATERTRE

LABORATORY ADM I N ISTRAT¡ON

Water & Sewer

crTY oF AMARTLLO, TEXAS

CITY MANAGER'S OFFICE

NATT]RE AND EXTENT OF SERVICES

The City Manager is appointed by the Mayor and City Council and functions as the Chief Executive Officer for the City of Amarillo. Among his many duties, the City Manager is responsible for ensuring that the policies, procedures, and programs initiated by the Council are carried out in a proper and timely manner. Moreover, the Manager provides overall direction and management to all City operating units and proglams. As such, he holds ultimate responsibility for efficient and effective operation of all City departments and programs.

Costs of the City Manager's Office for FY 2014/20I5have been functionalized and allocated as follows in this plan:

t

City-Wide Administration - This category reflects the effort expended by the City Manager in providing administration to all Cþ operating units. Associated costs have been allocated to all departments based on the number of employees.

*

Management & Administration - This category reflects effort expended by the Deputy City Manager in administering departments assigned to her. Costs have been allocated based on the number of employees during FY 2014/2015.

*

Development Services - This category reflects effort expended by the Assistant City Manager of Development Services in administering departments assigned to him. Costs have been allocated based on the number of employees during FY 2014/2015.

t

Financial & Leisure Services - This category reflects effort expended by the Assistant City Manager of Financial & Leisure Services in administering departments assigned to her. Costs have been allocated based on the number of employees during FY 2OI4/20I5.

*

General Government - Costs of performing general government ñrnctions are not allowable for allocation to grant progftims. Accordingly, the costs of performing these activities (i.e., effort devoted to Mayor and City Council, conducting public relations, etc.) have been identified and charged to the Mayor and Council.

Reference: OMB A-87, Attachment C

Gity of Amarillo

Entity: 1020 - CITY MANAGER

Allocation to Benefiting Activities

CITY MANAGER-ADMIN

CIry MANAGER - DEVELOPMENT SERVICES

CITY MANAGER - FINANCIAL & LEISURE SVCS

CITY MANAGER - MGMT & ADMINISTRATION

lndirect Entities

MAYORAND COUNCIL

1,206,856 7,729 29,973 1,244,558 1,244,558 547,530 128,251 128,772 116,724 921,277 323,281 323,281 1,244,558 547,530 547,530 547,530 4,O22 1,006 2,263 6,536 6,285 14,581

City of Amarillo

Cost Allocation Plan September 30, 2015

Gity Manager Allocation

PARKS & RECREATION ADMINISTRAT

FIRE OPERATIONS

FIRE SUPPORT

FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

INFORMATION SYSTEMS ADMINISTRA

INFORMATION SYSTEMS SYSTEMS

INFORMATION SYSTEMS M ICROSYSTE

INFORMATION SYSTEMS AS4OO

INFORMATION SYSTEMS PRINT SERV

INFORMATION SYSTEMS TELECOM

LIBRARY ADMIN

POLICE ADMIN

PUBLIC WORKS ADMIN

lndirect Entities

MAYORAND COUNCIL

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MFr(PRPC)

AIP PANTEX PROJECT FUND

Emergency

TEEN

VITAL

ENGINEERING

STREET

Gity of Amarillo

Cost Allocation Plan September 30,2015

Gity Manager Allocation

TRANSIT MAINTENANCE

Transit

ROSS ROGERS

COMANCHE TRAIL

TENNIS CENTER

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

ATHLETIC ADMINISTRATION

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

CODE INSPECTOR

REHAB SUPPORT

HOUSING REHAB HMIS

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

HOME ADMINISTRATION

HOME

Community Development Total

COURT SECURITY

URBAN TRANSPORTATION PLANN ING

PHOTO TRAFFIC ENFORCEMENT

Photo Traffic Enforcement

CORE

BIOTERRORISM

DSRIP

Gity of Amarillo

Gost Allocation Plan September 30, 2015 City Manager Allocation

Water & Sewer

AIRPORT OPERATIONS

Airport

DRAINAGE UTILIry

Drainage Utility

FAMILY WELLNESS CENTER

Employee lnsurance

VECTOR CONTROL

Direct Entities

lndirect Cost Plan

Allocation to Benefiting

City of Amarillo

Cost Allocation Plan September 30, 2015

Gity Manager Allocation

Community Development Total

AHD PUBLIC HEALTH

REFUGEE HEALTH

TDH IMMUNIZATIONS

HIV PREVENTION

CORE PUBLIC HEALTH

BIOTERRORISM GRANT

DSRIP IMMUNIZATIONS

LOCAL TUBERCULOSIS - FED

LOCAL TUBERCULOSIS - STATE

HEALTH DEPARTMENT

WIC ADMINISTRATION

wtc

AIRPORT OPERATIONS

Airport

FAMILY WELLNESS CENTER

Employee lnsurance

VECTOR CONTROL

Direct Entities

lndirect Cost Plan

of Amarillo

WATER PRODUCTION

WATER TRANSMISSION

SURFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION

RIVER ROAD WATER RECLAMATION

HOLLYWOOD ROAD WASTE WATER TRE

LABORATORY ADMINISTRATION

1,379 5,319 11,623 6,895 4,728 4,728 3,349 39,401 3,546 3,546 108,354 128,251 128,772 128,772 128,772 Dollar Allocation 1,179 1,473 4,715 2,357 2,652 1,768 884 15,028

Gity of Amarillo

Gost Allocation PIan September 30,2015 City Manager Allocation PARKS & RECREATION PROGRAM

1,473

9,430 9,430 113,744 128,772

CIry OF AMARILLO

CITY MANAGER COST DISTRIBUTION

FrscAL YEAR 2014t2015

SALARTES FROM 0l/01/20 15 TO 12131 1201 s DISTRIBUTED BASED ON EFFORT EXPENDED

CIryMANAGER

DEPUTY CITY MANAGER

ASSISTANT CITY MANAGER MANAGEMENT ANALYST

ADJUSTMENTS: GENERALGOVERNMENT * CITYADMIN ** FINANCIAL DEVELOPMENT MANAGEMENT &LEISURE SERVICES GENERAL &ADMIN ADMIN ADMIN GOVT

- THE CITY MANAGERSPENDS ABOUT 5OO/O OF HIS TIME WITH THE COUNCIL AND GENERAL GOVERNMENT ACTIVITIES WHILE THE DEPUTYAND ASSISTANT CITY MANAGERS SPEND ABOUT 1O%.

** THE DEPUTY Clry MANAGER AND ASSISTANT clTY MANAGERS ESTIMATE ABOUT 4}o/o OF THEIR TIME lS INVOLVED lN OVERALL CITYADMINISTRATION WHILE THE CITY MANAGER ESTIMATES ABOUT 25olo

FINANCIAL DEVELOPMENT CITY & LEISURE SERVICES TOTAL ADMIN ADMIN ADMIN

DEPARTMENT COST DISTRIBUTION:

METHODS OF DISTRIBUTION:

1 DISTRIBUTED BASED ON SALARIES FROM 01/01/15 TO 12131115

2 DISTRIBUTED BASED ON FULL TIME EQUIVALENT EMPLOYEES.

NOTE: SINCE THE RECOVERIES LISTED IN THE FINANCIAL STATEMENTS ARE NOT BASED ON ACTUAL COSTS, THESE AMOUNTS ARE CREDITED BACK TO THE OR¡GINAL DEPARTMENT AFTER THE ACTUAL COSTS ARE DETERMINED IN THE INDIRECT COST PLAN:

AMOUNT PER AUDIT RECOVERIES

TOTAL BEFORE ADJUSTMENTS

NOTE: THE ABOVE METHODOLOGY WAS REVIEWED BY THE ASSISTANT CITY MANAGER.

1 13,1

1,206,856 0 1,206,856

crTY oF AMARTLLO, TEXAS DIRECTOR OF FINANCE

NATT'RE A¡ID EXTENT OF SERVICES

The Finance Department is responsible for the total fiscal structure of the City. This includes providing funds on a timely basis for every function aqd activity of every department of the Cþ, and investing idle funds. The Finance Department is also responsible for long-range, as well as short-range, fiscal planning for the total City operations. Fiscal projections and cost studies of various kinds are provided for the Cþ Manager and City departments for fiscally-sound operations at any level. This department designs, reviews, and refines various financial reports for City departments.

The Finance Administration Division reviews and evaluates internal controls, conducts internal audits and outside audits ofcontractors, and provides financial advice for budgeting, reporting, and other finanôial activities. Finance is responsible for Accounting, Purchasing, Central Stores, Tax, Vital Statistics, Utility Billing, and Court Collections.

The FY 2014/2015 costs have been functionalizedand allocated as follows in this plan:

CITY OT' AMARILLO, TEXAS

DIRECTOR OF FINANCE

NATTJRE AND EXTENT OF SERVICES

* D:partment Administration - This category represents effort expended by the Director of Finance in administering divisions under his control in FY 2014/2015. Associated costs have been allocated based on the employees in the department.

* Cash Management - The costs of administering the City's cash have been recognized and charged to applicable functions based on average investment balance.

*< Internal Audit - Costs have been allocated based on time records in conducting internal audits inFY 2014/2015.

* Division Administration - The costs of managing and directing the departments in the Finance Division have been identified and allocated based on the number of employees in each department.

* Other - Other costs represent the miscellaneous duties performed by the Finance Division receptionist. These other costs have been identified and allocated based on time records.

Reference: OMB A-87, Attachment C

Entity: l315 - FINANCE

lndirect Cost Plan

916,891 413 23,741 941,045 1,257 1,473 2,730 943,775 51,925 328,455 79,058 459,439 15,414 468,923 484,337 943,775

Gity of Amarillo Cost Allocation Plan September 30, 2015 Finance Allocation

PROVISION FOR COMP ABSENTSES

General Obligation Debt

General Construction

Street lmprovement

Street & Drainage lmprovement

Golf Course lmprovement

Solid Waste Disposal lmprovmt.

T-ANCHOR BIVINS IMPROVEMENT

Civic Center lmprovement

Park lmprovement Fund lS

SEWER GENERAL

Water & Sewer

AIRPORT OPERATIONS

Airport

DRAINAGE UTILITY

Drainage Utility

SELF INSURANCE GENERAL

Self lnsurance

HEALTH PLAN

Employee lnsurance

PUBLIC LIBRARY BUSH COLLECTION

FLOOD HAZARD

AMARILLO INDUSTRIAL DEVELOPMEN

Ama Health Facilities Corp

AGENCIES

AEDC OPERATIONS

AEDC PROJECTS

AEDC

AMARILLO HOUSING FINANCE CORP

AMARILLO EVENTS DISTRICT

Events District'Debt Service

VENUE DISTRICT

T|RZ #1

Éresidents Office

CVC Support

CHAMBER OF COMMERCE

HARRINGTON LIBRARY CONSTORTI UM

Harrington Library Plant Fund

HARRINGTON LIBRARY CONSORTI UM

Direct Entities

lndirect Cost Plan

7;238,113.42 764,327.44 20,209,352.48 440,897.01 1,012,061.84 95,144.43 10,213,930.45 201,203.58

6,204,833.42 544,310.11 103,507,751 .50 103,507,751.50

8,819,792.17 8,819,792.'17 10,910,168.14 10,910,168.14 14,506,747.13

14,506,747.13 4,159,879.77 4,159,879.77 47,607.92

1,921,416.68 23,093.97 3l,307.68

2,023,426.25 1,893,954.82

15,663,667.47 17,557,622.29 98,011.66

1,250,109.19 794,621.54 2,044,730.73 2,313,541.84 53,177.01 33,889.10 87,066.10 504,455.61 156,518.45 660,974.06 213,650,881.79 224,569,457.02 1,674 177 4,673 102 234 22 2,362 47 1,435 126 23,933 23,933 2,039 2,039 2,523 2,523 3,354 3,354 962 962 11 444 5 7 468 438 3,622 4,060 23 289 184 473 535 12 I 20 117 36 153 49,401 51,925

Entity: l315lA - FINANCE INTERNAL AUDIT

Accumulation of Costs

2900 Finance

200 Total lndirect Costs 10 TotalCosts

Allocation to Benefiting Activities

HUMAN RESOURCES RISK MANAGEMENT

CUSTODIAL SERVICES

FACILITI ES MAINTENANCE

PURCHASING

CENTRAL STORES

CIVILIAN PERSONNEL PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMIN FIRE OPERATIONS

Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS

CIVIC CENTER PROMOTIONS

City of Amarillo

Gost Allocation Plan September 30,2015 Finance Allocation

TOTAL POLICE

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADMINISTRATION

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

TRANSIT DEMAND RESPONSE

Transit

ROSS ROGERS

COMANCHE TRAIL

TENNIS CENTER

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

Comm unity Development Total

COURT SECURITY

AHD PUBLIC HEALTH

OBESITY STUDY SPAN

HEALTH DEPARTMENT WIC ADMINISTRATION wtc

General Construction Street lmprovement Street & Drainage lmprovement Civic Center lmprovement

WATER PRODUCTION

2,369 2,369 2,226 2,226

Gity of Amarillo

Gost Allocation Plan September 3é, 2015 Finance Allocation

AEDC

AEDC PROJECTS

AEDC

Entity: l31sDA- FINANCE DIVISION

Accumulation of Costs

328,455 328,455

Allocation to Benefiting Activities

CITY OF AMARILLO

FINANCE DEPARTMENT COST DISTRIBUTION FISCAL YEAR 201412015

FROM 01101115TO 12131115 DISTRIBUTED BASED ON EFFORT EXPENDED

DEPARTMENT COST DISTRIBUTION

ALLOCATION

DEPARTMENT OVERHEAD ALLOCATED BASED ON FULL-TIME EQUIVALENT EMPLOYEES

NOTE: SINCE THE RECOVERIES LISTED lN THE FINANCIAL STATEMENTS ARE NOT BASED ON ACTUAL COSTS, THESE AMOUNTS ARE CREDITED BACK TO THE ORIGINAL DEPARTMENT AFTER THE ACTUAL COSTS ARE DETERMINED IN THE INDIRECT COST PLAN: AMOUNT PERAUDIT 916,891 * - FRANCHISE TAX AUDITS PERFORMED BY OUTSIDE ACCOUNTING FIRMS

crTY oF AMARTLLO, TEXAS

INFORMATION TECHNOLOGY DEPARTMENT

NATTJRE A¡ID EXTENT OF SERVICES

The Information Technology Department provides data processing services to most of the City's central service and operating departments. The Infonnation Technology Department bills user departments based on estimates of services to be provided. Since the billing method is not based on actual cost or resources used, the billing method cannot be used to distribute data processing costs. The method considers hardware resources used, and number of programs being maintained by the Information Technology staff at September 30,2014,.

Because many departments' data processing costs were different from the departments' actual costs determined in the Indirect Cost Plan, department billing was not used to distribute the operating surplus of the Information Technology Department. Each division was charged for its full share of data processing costs in the Indirect Cost Plan. The amount previously paid by each department through data processing billings is shown as a reimbursement in the Indirect Cost Allocation Plan. The department reimbursements are used to offset any indirect costs incurred, including data processing charges. The above method gives each division fuIl credit for amounts paid toward its total indirect costs.

References: OMB A-87, Attachment C

City of Amarillo

Cost Allocatlon Plan September 30, 2015 lnformation Technology Allocation

Entity: 62110 - INFORMATION TECHNOLOGY ADMINISTRAT¡ON

Accumulation of Costs

100 Financial Costs

104 Total Financial Costs

2300 City Manager-City Admin

3000 Finance-Cash Mgmt

3400 Finance-lnternal Auditor

200 Total lndirect Costs

l0 Total Costs

Allocation to Benefiting Activities

INFORMATION SYSTEMS SYSTEMS

INFORMATION SYSTEMS MICROSYSTE

I NFORMATION SYSTEMS CAPITAL

INFORMATION SYSTEMS AS4OO

INFORMATION SYSTEMS HP CAD

INFORMATION SYSTEMS PRINT SERV

INFORMATION SYSTEMS TELECOMMUNIC

lndirect Entities

lndirect Cost Plan

Ease

792,904 4,56s,295 4,565,295

Entity: 62120 - INFORMAT¡ON TECHNOLOGY OPERATIONS

Accumulation of Costs

100 Financial Costs

104 Total Financial Costs 10 Total Costs

Allocation to Benefiting Activities

I NFORMATION SYSTEMS SYSTEMS

lndirect Entities

lndirect Cost Plan

Entity: 62130 - INFORMAT¡ON TECHNOLOGY SYSTEMS

Accumulation of Costs

100 Financial Costs

104 Total Financial Costs

2300 City Manager-City Admin

4600|S-Admin

4700 lS-Operations

200 Total lndirect Costs

10 Total Costs

Allocation to Benefiting Activities

IT - JDE

lT-Kronos

lndirect Entities

lndirect Cost Plan

Entity: 62130H - IT HANSEN

Accumulation of Costs

4800lS-Systems

200 Total lndirect Costs 10 Total Costs

Allocation to Benefiting Activities

Entities

lndirect Cost Plan

Entity: 62130HB - IT HUMM¡NGBIRD

Accumulation of Gosts

4800|S-Systems

200 Total lndirect Costs l0 Total Costs

Accumulation of Gosts HUMAN RESOURCES Gity of Amarillo Gost Allocation Plan September 30, 2015 lnformation Technology Allocation

2,472,308.00 2,472,308.00 17,80s,027.00 68,867,515.00 68,867,515.00 5,612,03r.00 5,612,031-00 92,284,573.O0 94,756,881.00 Allocation Base Dollar Altocation

Gity of Amarillo

Gost Allocation Plan September 30, 2015 lnformation Technology Allocation

RISK MANAGEMENT

LEGAL

FACILITIES MAINTENANCE

AECC

ACCOUNTING

PURCHASING

CENTRAL STORES

PLANNING

BUILDING SAFEry

PARKS & RECREATION ADMINISTRAT

FIRE SUPPORT FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

lndirect Entities

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MFr(PRPC)

Emergency Management

CIVIC CENTER OPERATIONS

LIBRARY

MUNICIPAL COURT

VITAL STATISTICS

Benefits

ENGINEERING

STREET DEPARÏMENT

SOLID WASTE COLLECTION

POLICE

Family Wellness Center

Employee lnsurance

Direct Entities

lndirect Cost Plan

Entity: 62130J - lT JDE

Accumulation of Costs

4800|S-Systems

200 Total lndirect Costs

10 Total Costs

Accumulation of Costs

HUMAN RESOURCES

RISK MANAGEMENT

LEGAL

FACILITIES MAINTENANCE

AECC

ACCOUNTING

PURCHASING

CENTRAL STORES

PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT FIRE SUPPORT FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

lndirect Entities

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MFr(PRPC)

Emergency Management

CIVIC CENTER

MUNICIPAL

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

HMrS 2008/10

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

HOME ADMINISTRATION

HOME

Community Development Total

URBAN TRANSPORTATION PLA

AHD PUBLIC HEALTH

HEALTH DEPARTMENT

WIC ADMINISTRATION

wtc

UTILITIES OFFICE

WATER TRANSMISSION

SURFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION

RIVER ROAD WATER RECLAMATION

HOLLYWOOD ROAD WASTE WATER TRE

LABORATORY ADM I N STRATION

Water & Sewer

AIRPORT OPERATIONS

Airport

Drainage Utility

Drainage Utility

WORKERS COMPENSATION

Self lnsurance

Family Wdlness Center

EntiÇ: 62130K - KRONOS

City of Amarillo

Gost Allocation Plan September 30, 2015 lnformation Technology Allocation

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

lndirect Entities

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MFr(PRPC)

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS

BOX OFFICE OPERATIONS

Globe News Center

LIBRARY

MUNICIPAL COURT

VITAL STATISTICS

BENEFITS

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL

POLICE

TOTAL POLICE

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADMINISTRATION

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

Entity: 62140 - INFORMAT¡ON SYSTEM MICROSYSTEMS

City of Amarillo

Cost Allocation Plan September 30, 2015 Information Technology Allocation

VITAL STATISTICS

BENEFITS

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL POLICE

TOTAL POLICE

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADM IN ISTRATION

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

Transit ROSS ROGERS

COMANCHE TRAIL

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

HOME ADMINISTRATION

HOME

Community Development Total

URBAN TRANSPORTATION PLANNING

Photo Traffic Enforcement

Photo Traffic Enforcement

AHD PUBLIC HEALTH

HEALTH DEPARTMENT

Gity of Amarillo Gost Allocation Plan September 30,

Entity: 62150 - INFORMATION SYSTEMS CAPITAL

Accumulation of Costs

100 Financial Costs

104 Total Financial Costs

46001S-Admin

200 Total lndirect Costs

10 Total Costs

Allocation to Benefiting Activities

HUMAN RESOURCES

RISK MANAGEMENT

LEGAL

FACILITIES MAINTENANCE

AECC

ACCOUNTING

PURCHASING

CENTRAL STORES

PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT

FIRE SUPPORT FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

lndirect Entities

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS GLOBE

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

HOME ADMINISTRATION

HOME

Community Development Total

URBAN TRANSPORTATION PLANNING

Photo Traffic Enforcement

Photo Traffic Enforcement

AHD PUBLIC HEALTH

HEALTH DEPARTMENT

WIC ADMINISTRATION wtc

UTILITIES OFFICE

WATER PRODUCTION

WATER TRANSMISSION

SURFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION

RIVER ROAD WATER RECLAMATION

HOLLYWOOD ROAD WASTE WATERTRE

LABORATORY ADMINISTRATION

City of Amarillo

Gity of Amarillo

Cost Allocation Plan September 30, 2015 lnformation Technology Allocation

CENTRAL STORES

PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT

FIRE SUPPORT

FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

lndirect Entities

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS

BOX OFFICE OPERATIONS

LIBRARY

MUNICIPAL COURT

VITAL STATISTICS

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL

POLICE

TOTAL POLICE

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADMINISTRATION

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

Transit

ROSS ROGERS

COMANCHE TRAIL

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

Community Development Total

URBAN TRANSPORTATION PLANNING

AHD PUBLIC HEALTH

HEALTH DEPARTMENT WIC ADMINISTRATION wtc UTILITIES OFFICE

City of Amarillo

Cost Allocation Plan September 30, 2015 lnformation Technology Allocation

LABORATORY ADM IN ISTRATION

Water & Sewer

AIRPORT OPERATIONS

Airport

DRAINAGE UTILITY

Drainage Utility Family Wellness Center

Employee lnsurance

Direct Entities

lndirect Cost Plan

Entity: 62190 - INFORMATION SYSTEMS TELECOMMUNICAT¡ONS

Accumulation of Gosts

100 Financial Costs

104 Total Financial Costs

2300 City Manager-City Admin

4600|S-Admin

200 Total lndirect Costs

10 Total Costs

Allocation to Benefiting Activities

HUMAN RESOURCES

RISK MANAGEMENT

LEGAL

FACILITIES MAINTENANCE

AECC

ACCOUNTING

PURCHASING

CENTRAL STORES

PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT FIRE SUPPORT Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

lndirecl Entities CITY SECRETARY EMERGENCY MANAGEMENT

CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS

CiÇ of Amarillo

Cost Allocation Plan September 30, 2015 tnformation Technology Allocation

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

Transit

ROSS ROGERS

COMANCHE TRAIL

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

Community

URBAN

CITY OF AMARTLLO, TEXAS

REIMBURSEMENTS

NATTJRE AI\D EXTENT OF SERVICES

As noted in several other sections of this Plan, many interdepartmental charges are not based on actual costs or resources used. These charges are sometimes based on estimated services to be provided. Often these charges are arbitrary.

Since the charges are not based on actual costs, the amounts are reversed and indirect costs are allocated based on total service department costs. Each department is charged for its fair share of indirect cost. Horilever, the amount the department paid toward its indirect costs (i.e. interdepartmental ) reimbursements) is credited toward indirect costs incurred to determine a total net indirect cost.

Gity of Amarillo

Gost Allocation Plan September 30,2015 Reimbursement Allocation

Entity: INFORMATION TECHNOLOGYREIMBURSEMENTS

Accumulation of Costs

Allocation to Benefiting Activities

HUMAN RESOURCES RISK MANAGEMENT

FACI LITI ES MAINTENANCE AECC

ACCOUNTING

PURCHASING

CENTRAL STORES PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT

JUDICIAL

SECRETARY

ERGENCY MANAGEMENT SERVICES Emergency Management RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS ICE HOCKEY BOX OFFICE OPERATIONS

GLOBE NEWS CENTER

-44,933 .154,821 -64,358 -396,794 -396,794 -94,823 -65,107 -1,340,123 -11,967 -11,260 -96,726 -96,726 -32,648 -21,298 -87,531 -2,244 -28,023 -7,475 -365,284 -168,663 -525

Gity of Amarillo

Cost Allocation Plan September 30, 2015 Reimbursement Allocation

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADMINISTRATION

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

Transit ROSS ROGERS

COMANCHE TRAIL

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT HOUSING REHAB HMIS

COMMUNIry DEVELOPMENT HOUSING ASSISTANCE HOUSING

HOME ADMINISTRATION

HOME

Com munity Development Total Court Security

U RBAN TRANSPORTATION PLANNING Photo Traffic Enforcement Photo Traffic Enforcement AHD PUBLIC HEALTH

-38,618 -38,618 -374,855 -7,852 -9,657 -50,661 -65,963 -56,744 -19,583

City of Amarillo Cost Allocation Plan September 30, 2015 Reimbursement Allocation HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADM I N ISTRATION

CITY OF AMARTLLO, TEXÄS

IIUMAI\ RESOT]RCES AI\D RISK MANAGEMENT

NATTJRE AI\D EXTENT OF SERVICES

The Human Resources Department is responsible for the full Civil Service function. This includes recruiting, interviewing, testing, and referring qualified persons to every department of the City. The City of Amarillo provides over 2,300 jobs. The Human Resources Department administers the classification and salary progrcms and brings recommendations to the Civil Service Commission concerning personnel policies and procedures.

The Department is also responsible for the development and implementation of an affirmative action plan, and desigus and continually monitors various employee benefit programs as follows: the City's safety program, workmen's compensation, injury data, health and dental plan, and other benefits. It maintains records on each of these as well as permanent files on all active and inactive employees.

FY 201412015 costs.of the division have been identified to these functional areas and have been allocated based on the number of employees assigned to each department and division in FY 201412015.

The Risk Management function is a support service to all City departments. It coordinates and administers claims generated from City operations, which includes worker's compensation, auto liability, general liabilþ, and unemployment claims. They also assist in accident investigations, in-service safety training progfams, administering safety programs and policies, and the development and continued updating of safety programs on an as needed basis.

FY 201412015 costs of this function have been allocated to the Casuaþ Insurance Department.

Reference: OMB A-87, Attachment C

Entity: ll10 - HUMAN RESOURCES

of

2300 City Manager-City Admin 24O0 Cily Manager-Mgmt & Admin 3400 Finance-lnternal Auditor 4400 lS-Printing Services

471O IS-JDE 4730IS-HB 4740lS-Kronos 4900 lS-Microsystems

lS-Replacement

1 0 lS-Telecommunications

lS-Reimbursement

1,152,534 24,102 60,025 1,236,661 4,022 5,575 3,375 6,080 8,260 6,254 1,920 20,773 6,481 9,549 -60,800 11,489

2,116 6,112 5,877 13,634 3,761 1,881 2,116

Gity of Amarillo

Gost Allocation Plan September 30,2015 Human Resources Allocation

ClVILIAN PERSONNEL

PLANNING

BUILDING SAFEW

PARKS & RECREATION ADMINISTRAT

FIRE OPERATIONS

FIRE SUPPORT

FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

LIBRARYADMIN

POLICE ADMIN

PUBLIC WORKS ADMIN

lndirect Entities

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MFr(PRPC)

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS ICE HOCKEY

City of Amarillo

Gost Allocation Plan September 30, 2015

Human Resources Allocation

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

ATHLETIC ADMINISTRATION

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

CODE INSPECTOR

REHAB SUPPORT

HOUSING REHAB

HMIS

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

HOME ADMINISTRATION

HOME

Community Development Total

Court Security

U RBAN TRANSPORTATION PLANNING

Photo Traffic Enforcement

Photo Traffic Enforcement

AHD PUBLIC HEALTH

REFUGEE HEALTH

TDH IMMUNIZATIONS

HIV PREVENTION

CORE PUBLIC HEALTH

BIOTERRORISM GRANT

DSRIP IMMUNIZATIONS

Entity: 1120 - RISK MANAGEMENT

FiscalYear 201412015

Salaries from 01/01/15 TO 12131115

Distributions based on effort expended

Benefits Administrator

Benefits Coordinator

Secretary

Customer Service Clerk

Other Personnel Total

1 Distributed based on salaries from 01/01/15 TO 12131115

2 Distributed to Personnel Direct

crrY oF AMARTLLO, TEXAS

ACCOTINTING DEPARTMENT

NATURE AND EXTENT OF SERVICES

The Accounting Department's duties include payroll, accounts receivable, fixed assets, accounts payable, appropriations control, detailed reports, cash receipt and disbursement journals, general ledger, and the pre-audit function.

The Accounting Department is responsible for all cash receipts and disbursements for the entire City. All revenue from every department of the City is processed by the Accounting Department. All disbursements for every City department are made by the Accounting Department. Direct expenditure orders, contract payments, purchase order payrrents; and any other type of disbursement requested by all City departments, is prepared and processed. Each department's appropriations are monitored against expenditures through daily appropriation controls and monthly appropriations reports.

FY 2014/2015 costs of the Accounting Department have been frrnctionalized and allocated as follows in this plan:

*

General Accounting - This category represents all efforts of the Department in FY 2014/2015, with the exception of those stated below. Costs have been allocated based on modified direct charges for FY 201412015.

t Payroll Administration - Costs have been allocated based on the total number of employees.

CITY OF AMARILLO

ACCOT]NTING DEPARTMENT

NATI]RE AND EXTENT OF SERVICES

* Grant Accounting - This category represents specialized assignments of the department's staff in FY 201412015 in providing accounting services for grant programs. Costs of these services are in addition to those provided under the General Accounting category, and have been allocated to grant progr¿uns based on grant modified direct charges for FY 20141201,5.

*

Annual Audit - The costs of the City's annual external audit of general fund operations are charged to the Accounting Department. These costs have been allocated to all general fund departments and divisions based on the modified direct charges for FY 2Ol4l2Aß.

Reference: OMB A-87, Attachment C

Entity: 1320 - ACCOUNTING

City Manager-Finance & Le

Human Resources-City

Finance-Division

Finance-lnternal Auditor

1,214,043 86,587 1,300,630 4,022 4,715 3,761 54,178 20,944 6,182 17,552 19,458 3,142 25,661 8,006 16,289 -87,746 96,205 1,396,835 148,106 991,695 139,753 117,281 1,396,835 1,396,835

148,106 148,106 148,106 232 678 765 1J62 2,296

Gity of Amarillo

Cost Allocation Plan September 30, 2015

Accounting Allocation

PURCHASING

CENTRAL STORES

CIVILIAN PERSONNEL

PLANNING

BUILDING SAFETY

PARKS & RECREAT]ON ADMINISTRAT

FIRE OPERATIONS

FIRE SUPPORT

FIRE MARSHAL

Fire

MUNICIPAL GARAGE OPERATIONS

MUNICIPAL GARAGE REPLACEMENT

lndirect Entities

TOURISM & ECONOMIC DEVELOPMENT

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MMRS HSGP GDEM

MFr(PRPC)

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS

ICE HOCKEY

BOX OFFICE OPERATIONS

GLOBE NEWS CENTER

LIBRARY

MUNICIPAL COURT

TEEN COURT

V¡TAL STATISTICS

BENEFITS

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL POLICE

COPS IN SCHOOLS

SAFE AND SOBERTXDOT PROG

CLICK IT ORTICKET ]

APD SEIZED PROPERW

NARCOTICS UNIT

TEXAS NARCOTICS SEIZURES

FEDERAL APD SEIZURES

LEOSE TRAINING - POLICE

TotalPolice

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADMINISTRATION 570,016 406,372 4,129,423 527,064 2,652,986 575,182 24,632,576 3,563,747 767,678 28,964,001 7,942,421 12,147,233 66,834,731 3,314,067 504,350 422,799 508,841 2 102,524 131,020 742,387 412,598 359,546 1,929,888 418,321 339,362 259,066 4,030,803 1,228,117 49,881 41,790 356,028 1,782,040 7,872,001 9,288,543 3,881,187 39,060,622 19,206 212,580 9,429 1,484 52,777 9,699 36,1 59 31,648 39,433,603 2,353,965 640,853 328 234 2,376 303 1,527 331 14,176 2,051 442 16,669 4,571 6,991 38,463 1,907 290 243 293 0 59 75 427 237 207 1,111 241 195 149 2,320 707 29 24 205 1,026 4,530 5,346 2,234 22,479 11 122 5 1 30 6 21 18 22,694 1,355 369

Gity of Amarillo

Gost Allocation Plan September 30, 2015

Accounting Allocation

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

TRANSIT DEMAND RESPONSE

TRANSIT MAINTENANCE

Transit

ROSS ROGERS

COMANCHE TRAIL

TENNIS CENTER

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

ZOOSCHOOL EDUCATION PROGRAMS

ATHLETIC ADMINISTRATION

SOFTBALL PROGRAM

BASKETBALL PROGRAM

VOLLEYBALL PROGRAM

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

CODE ENFORCEMENT

CODE INSPECTOR

REHAB SUPPORT

HOUSING REHAB

PARK IMPROVEMENTS

PUBLIC SERVICES

NEIGHBORHOOD FACILITIES

HMIS

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

MOD REHAB

HOUSING VOUCHERS

5 YEAR MAINSTREAM VOUCHER PROG

HOUSING

HOME ADMINISTRATION

HOME PROJECTS

HOME

SHELTER PLUS CARE

SUPPORTIVE HOUSING

TX Emergency Shelter Grant

Com munity Development Total

COURT TECHNOLOGY FUND

Court Security

Summer Lunch Program

U RBAN TRANSPORTATION PLANN ING

Photo Traffic Enforcement

Photo Traffic Enforcement

4,061 159 4,568 30

3,385,322 4,026,175 879,859 2,637,031 1,355,339 528,164 4,520,534 1,881,746 1,350,951 91,710 441,461 496,901 6,241,628 437,776 -1,982 155,901 190,449 13,197 103,353 628,813 297,927 86,921 59,924 121,525 536,750 188,535 228,464 122,726 88,1'19 1,730,891 581,111 23,906 7,055,991 275,588 7,936,596 51,952 418,932 470,884 330,900 254,756 92,515 10,816,542 91,049 144,244 329,931 372,952 839,669 839,669 1,948 2,317 506 1,518 780 304 2,602 1,083 777 53

Gity of Amarillo

Gost Allocation Plan September 30, 2015

Accounting Allocation

AHD PUBLIC HEALTH

REFUGEE HEALTH

TDH IMMUNIZATIONS

HIV PREVENTION

CORE PUBLIC HEALTH

BIOTERRORISM GRANT

DSRIP IMMUNIZATIONS

DSRIP ARAD

Childhood Obesity Projec

PPCPS/BTDFPl

CPS/EBOLA

LOCAL TUBERCULOSIS - FED

LOCAL TUBERCULOSIS - STA

HEALTH DEPARTMENT

WIC ADMINISTRATION

WIC NUTRITION EDUCATION

WIC BREAST FEEDING

WIC CLIENT SERVICES

WIC FARMERS MARKET

WIC IMMUNIZATIONS

WIC SPECIAL INITIATIVE

WIC PEER COUNSELOR

WIC SPECIAL ¡NITIATIVE

WIb EBT

wlc

LEOSE TRAINING - FIRE CIVILIAN

GREENWAYS AT HILLSIDE

COLONIES #5

Tutbury lmprv Dist

Point West PID

QuailCreek PID

Vineyards PID

Redstone PID

Town Square PID Public lmpr Districts

PROVISION FOR COMP ABSENTSES

General Obligation Debt

Cert of Obligation

Cert of Obligation 2006 Cert of Obligation 20084 Csrt of obligation

20088 Cert of Obligation

20011ACOs (Golf)

2001 1B COs (TIRZ #1)

2014 CO TSSUE

LEOSE TRAINING - AIRPORT

Airport

Drainage Utility 760,764 402,986 301,182 216,317 162,808 2B1,B2B 359,420 150,000 366,364 20,470 B2B 70,385 110,613 3,203,965 198,286 488,113 53,399 492,450 31,477 173 15,728 37,249 59 29,955 1,346,789 900 268,652 264,282 '11,113 22,580 8,635 2,520 633 2,008 580,423 1,964,440 2,712,370 54,737 42,765 45,944 44,575 111,614 252,025 173,663 152,030

Gity of Amarillo

Gost Allocation Plan September 30, 2015 Accounting Allocation

Drainage Utility

SELF INSURANCE GENERAL

UNEMPLOYMENT CLAIMS

FIRE & EXTENDED COVERAGE

WORKERS COMPENSATION

GENERAL LIABILITY

POLICE PROFESSIONAL

AUTOMOBILE LIABILITY

AUTO PHYSICAL DAMAGE

CITY PROPERTY

Self lnsurance

HEALTH PLAN

DENTAL PLAN

Family Wellness Center

Employee lnsurance

EMPLOYEE FLEX PLAN

AEDC OPERATIONS

Business Development

TPRDC CONTRACTUAL

AEDC PROJECTS

Pantex Effort Proj Coordinatio

AEDC

AHD OPERAT¡NG

Amarillo Hosp. Dist Tobacco

AHD

AMARILLO EVENTS DISTRICT

Amarillo Events Taxing Ent

Events District Debt Service

VENUE DISTRICT

T|RZ#1

Amarillo Local Government Corp

AMARILLO LOCAL GOVERNMENT CORP

Presidents Office

Chamber General Finance

Board of Directors

Membership Support

Membership Events

Membership Marketing .Roundup

Membership Relations Cham ber Com m unications

2,169,626 638,546 58,212 697,909 2,155,061 810,88ô 179,750 258,590 576,674 -268,310 5,107,318 26,373,805 1,036,085 639,521 29,049,411 613,626 1 ,170,089 473,504 176,596 11,754,663 70,001 13,644,853 9,464,933 266,250 9,731,183 730,631 1,311,988 I,004,909 3,047,528 61,804

Gity of Amarillo

Cost Allocation Plan September 30, 2015 Accounting Allocation

Quality of Life Civic Beat

Quality of Life Sports

Quality of Life Education

Ag Council Support

CVC Support

CVC Communications

CVC Convention Development

CVC Convention Services

CVC Tourism

CVC Film

CVC Arts

CVC Advertising

CVC Special Projects

CVC Visitor Center

Chamber of Commerce Foundation

CHAMBER OF COMMERCE

HARRINGTON LIBRARY CONSTORTIUM

HARRINGTON LIBRARY PLANT FUND

HARRINGTON LIBRARY CONSORTIUM Direct Entities lndirect Cost Plan

Entity: l320GA-ACCOUNTING-GENERAL Accumulation of Costs

100,010 11,283 3,725,573 475,323 5,162 480,485 190,517,307 257,352,038

TotalCosts Allocation to Benefiting Activities

FACILITI ES MAI NTENANCE AECC PURCHASfNG

CIVILIAN PERSONNEL

PARKS & RECREATION ADMINISTRAT

Base 403,408 1,178,113 1,329,803 2,019,189 3,989,520 570,016 406,372 4,129,423 527,064 2,652,986 575,182 24,632,576 3,563,747 767,678 28,964,001 1,665,336

109,643 148,106 991,695 991,695 991,695 Dollar Allocation 1,254 3,661 4,133 6,275 12,398 1,771 1,263 12,833 1,638 8,245 1,787 76,549 11,075 2,386 90,010 5,175

City of Amarillo

Gost Allocation Plan September 30, 2015

Accounting Allocation

MUN ICIPAL GARAGE OPERATIONS

MUNICIPAL GARAGE REPLACEMENT

lndirect Entities

TOURISM & ECONOMIC DEVELOPMENT

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MMRS HSGP GDEM

MFr(PRPC)

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS

ICE HOCKEY

BOX OFFICE OPERATIONS

GLOBE NEWS CENTER

LIBRARY

MUNICIPAL COURT

TEEN COURT

VITAL STATISTICS

BENEFITS

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL

POLICE

COPS IN SCHOOLS

SAFE AND SOBERTXDOT PROG

CLICK IT OR TICKET

APD SEIZED PROPERTY

NARCOTICS UNIT

TEXAS NARCOTICS SEIZURES

FEDERAL APD SEIZURES

LEOSE TRAINING - POL]CE

TotalPolice

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADMINISTRATION

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

TRANSIT DEMAND RESPONSE

TRANSIT MAINTENANCE

Transit

ROSS ROGERS

COMANCHE TRAIL

TENNIS CENTER 7,942,421 12,147,233 68,500,067 3,314,067 504,350 422,799 508,841 2 102,524 131,020 742,387 412,598 359,546 1,929,888 418,321 339,362 259,066 4,030,803 1,228,117 49,881 41,790 356,028 1,782,040 7,872,001 9,288,543 3,881,187 39,060,622 19,206 212,580 9,428 1,484 52,777 9,699 36,159 31,648 39,433,603 2,353,965 640,853 3,385,322 4,026,175 879,859 2,637,031 1,355,339 528,164 4,520,534 1,881,746 1,350,951 91,710 24,682 37,749 212,873 10,299 1,567 1,314 1,581 '0' 319 407 2,307 1,282 1,117 5,997 1,300 1,055 805 12,526 3,817 155 130 1,106 '5,538 24,463 28,865 12,061 121,386 60 661 29 5 164 30 112 98 122,545 7,315 1,992 10,520 12,512 2,734 9,195 4,212 1,641 14,048 5,848 4,198 285

Gity of Amarillo

Cost Allocation Plan September 30, 2015

Accounting Allocation

SWIMMING POOLS

PARKS & RECREATION PROGRAM \

PARK MAINTENANCE

ZOO MAINTENANCE

ZOOSCHOOL EDUCATION PROGRAMS

ATHLETIC ADMINISTRATION

SOFTBALL PROGRAM

BASKETBALL PROGRAM

VOLLEYBALL PROGRAM

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

CObE ENFORCEMENT

CODE INSPECTOR

REHAB SUPPORT

HOUSING REHAB

PARK IMPROVEMENTS

PUBLIC SERVICES

NEIGHBORHOOD FACILITIES

HMIS

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

MOD REHAB

HOUSING VOUCHERS

5 YEAR MAINSTREAM VOUCHER PROG

HOUSING

HOME ADMINISTRATION

HOME PROJECTS

HOME SHELTER PLUS CARE

SUPPORTIVE HOUSING

TX Emergency Shelter Grant

Com munity Development Total

COURT TECHNOLOGY FUND

Court Security

Summer Lunch Program

U RBAN TRANSPORTATION PLANNING

Photo Traff ic Enforcement

Photo Traffic Enforcement

AHD PUBLIC HEALTH

REFUGEE HEALTH

TDH IMMUNIZATIONS

HIV PREVENTION

CORE PUBLIC HEALTH

BIOTERRORISM GRANT

DSRIP IMMUNIZATIONS

DSRIP ARAD

Childhood Obesity Projec

PPCPS/BTDFPl

441,461 496,901 6,241,628 437,776 -1,982 155,901 190,449 13,197 103,353 628,813 297,927 86,921 59,924 121,525 536,750 188,535 228,464 122,726 88,119 1,730,891 581,111 23,906 7,055,991 275,588 7,936,596 51,952 418,932 470,884 330,900 254,756 92,515 10,816,542 91,049 144,244 329,931 372,952 839,669 839,669 760,764 402,986 301,182 216,317 162,808 281,828 359,420 150,000 366,364 20,470 1,372 1,544 19,397 1,360 -6 484 592 41 321 1,954 926 270 186 378 1,668 586 710 381 274 5,379 1,806 74 21,927 856 24,664 161 1,302 1,463 1,028 792 288 283 448 1,025 1,159 .2,609 2,609 2,364 1,252 936 672 506 876 1,117 466 1,139 64 33,614

Gity of Amarillo

Gost Allocation Plan September 30,2015

Accounting Allocation

CPS/EBOLA

LOCAL TUBERCULOSIS - FED

LOCAL TUBERCULOSIS - STA

HEALTH DEPARTMENT

WIC ADMINISTRATION

WIC NUTRITION EDUCATION

WIC BREAST FEEDING

WIC CLIENT SERVICES

WIC FARMERS MARKET

WIC IMMUNIZATIONS

WIC SPEC]AL INITIATIVE

WIC PEER COUNSELOR

WIC SPECIAL INITIATIVE

WIC EBT

wtc

LEOSE TRAINING - FIRE CIVILIAN

GREENWAYS AT HILLSIDE

COLONIES #5

Tutbury lmprv Dist

Point West PID

QuailCreek PID

Vineyards PID

Redstone PID

Town Square PID

Public lmpr Districts

PROVISION FOR COMP ABSENTSES

General Obligation Debt

2001 Cert of Obligation

2003 Cert of Obligation

2006 Cert of Obligation

20084 Cert of Obligation

20088 Cert of Obligation

200114 COs (Golf)

200118 COs (TIRZ #1)

2014 CO TSSUE

UTILITIES OFFICE

Water & Sewer General

SEWER GENERAL

WATER GENERAL

WATER PRODUCT¡ON

WATER TRANSMISSION

SURFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION

RIVER ROAD WATER RECLAMA

HOLLYWOOD ROAD WASTE WAT

LABORATORY ADM I N ISTRATIO

Water & Sewer 828 70,385 1 10,613 3,203,965 198,286 488,113 53,399 492,450 31,477 173 15,728 37,249 59 29,855 1,346,789 900 268,652 264,282 11,113 22,58O 8,635 2,520 633 2,008 580,423 1,964,440 2,712,370 54,737 42,765 45,944 44,575 111,614 252,025 173,663 152,030 1,863,382 873,103 2,609,588 5,044,619 6,140,513 4,496,640 9,174,574 6,142,303 4,409,032 2,871,739 3,991,092 1,471,947 48,998,532

1,804 6,105 8,429 170 133 143

783 540 472 5,791 2,713 9,110 15,677 19,082 13,974 28,511 19,088 13,702 8,924 '12,o92 4,574 152,239

City of Amarillo

Gost Allocation Plan September 30, 2015

Accounting Allocation

LEOSE TRAINING - AIRPORT

AIRPORT OPERATIONS

RENTAL CAR FACILITY

Airport

Drainage Utility

Drainage Utility

SELF INSURANCE GENERAL

UNEMPLOYMENT CLAIMS

FIRE & EXTENDED COVERAGE

WORKERS COMPENSATION

GENERAL LIABILITY

POLICE PROFESSIONAL

AUTOMOBILE LIABILITY

AUTO PHYSICAL DAMAGE

CITY PROPERTY

Self lnsurance

HEALTH PLAN

DENTAL PLAN

Family Wellness Center

Employee lnsurance

EMPLOYEE FLEX PLAN

AEDC OPERATIONS

Business Development

TPRDC CONTRACTUAL

AEDC PROJECTS

Pantex Effort Proj Coordinatio

AEDC

AHD OPERATING

Amarillo Hosp. Dist ïobacco

AHD

AMARILLO EVENTS DISTRICT

Amarillo Events Taxing Ent

Events District Debt Service

VENUE DISTRICT

T|RZ #1

Amarillo Local Government Corp

AMARILLO LOCAL GOVERNMENT CORP

Presidents Office

Chamber General

Finance

Board of Directors

Membership Support

Membership Events

Membership Marketing Roundup

Membership Relations

Cham ber Comm unications

Business Council Support 848 10,860,851 249,684 11,110,383 2,169,626 2,169,626 638,546 58,212 697,909 2,155,061 B10,886 179,750 258,590 576,674 -269,310 5,107,318 26,373,805 1,036,085 639,521 28,049,411 613,626 1,170,089 473,504 176,596 11,754,663 70,001 13,644,853 9,464,933 266,250 9,731,183 730,631 1,311,988 1,004,909 3,047,528 61,804 125,611 125,611 71,040 12,527 29,738 21,169 448,381 35,534 2,395 1,128 560 12,840 95,410 3 33,752 773 34,527 6,742 6,742 1,984 181 2,169 6,697 2,520 559 804 1,792 -834 15,872 81,960 3,220 1,987 87,167 1,907 3,636 1,471 549 36,529 218 42,403 29,414 827 30,241 2,271 4,O77 3,123 9,471 192 390 390 221 39 92 66 1,393 r10 7 4 2 40 296

City of Amarillo

Gost Allocation Plan September 30,2015

Accounting Allocation

Business Council Events

Business Development

Governmental Affairs Su pport

Governmental Affairs Com m ittee

Quality of Life Support

Quality of Life Civic Beat

Quality of Life Sports

Quality of Life Education

Ag CouncilSupport

CVC Support

CVC Communications

CVC Convention Development

CVC Convention Services

CVC Tourism

CVC Film

CVC Arts

CVC Advertising

CVC Special Projects

CVC Visitor Center

Chamber of Commerce Foundation

CHAMBER OF COMMERCE

HARRINGTON LI BRARY CONSTORTI UM

HARRINGTON LIBRARY PLANT FUND

HARRI NGTON LIBRARY CONSORTIUM

Gity of Amarillo

Gost Allocation Plan September 30, 2015

Accounting Allocation

TOTAL POLICE

PROGRAM MANAGEMENT

CODE ENFORCEMENT

CODE INSPECTOR

REHAB SUPPORT

HOUSING REHAB

PARK IMPROVEMENTS

PUBLIC SERVICES

NEIGHBORHOOD FACILITIES

HMIS

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

MOD REHAB

HOUSING VOUCHERS

5 YEAR MAINSTREAM VOUCHER PROG

HOUSING

HOME ADMINISTRATION

HOME PROJECTS

HOME

SHELTER PLUS CARE

SUPPORTIVE HOUSING

TX Emergency Shelter Grant

Community Development Total

COURT TECHNOLOGY FUND

Court Security

Summer Lunch Program

U RBAN TRANSPORTATION PLANN I NG

Photo Traffic Enforcement

Photo Traffic Enforcement

AHD PUBL¡C HEALTH

REFUGEE HEALTH

TDH IMMUNIZATIONS

HIV PREVENTION

CORE PUBLIC HEALTH

BIOTERRORISM GRANT

DSRIP IMMUNIZATIONS

DSRIP ARAD

Childhood Obesity Projec

PPCPS/BTDFPl

CPS/EBOLA

LOCAL TUBERCULOSIS - FED

LOCAL TUBERCULOSIS - STA

HEALTH DEPARTMENT

WIC ADMINISTRATION

WIC NUTRITION EDUCATION

WIC BREAST FEEDING

WIC CLIENT SERVICES

WIC FARMERS MARKET

353,775 297,927 86,921 59,924 121,525 536,750 188,535 228,464 122,726 98,119 1,730,891 581,111 23,906 7,055,991 275,588 7,936,596 51,952 418,932 470,884 330,900 254,756 92,515 10,816,542 91,049 144,244 329,931 372,952 839,669 839,669 760,764 402,986 301,182 216,317 162,808 281,828 359,420 150,000 366,364 20,470 828 70,385 110,613 3,203,965 198,286 488,1 13 53,399 492,450 31,477 2,700 2,273 663 457 927 4,096 1,439 1,743 936 672 13,208 4,434 182 53,842 2,103 '60,562 396 3,197 3,593 2,525 1,944 706 82,538 695 1,101 2,518 2,846 6,407 6,407 5,805 3,075 2,298 1,651 1,242 2,151 2,743 1,145 2,796 156 6 537 844 24,448 1,513 3,725 407 3,758 240

City of Amarillo

WIC IMMUNIZATIONS

WIC SPECIAL INITIATIVE

WIC PEER COUNSELOR

WIC SPECIAL INITIATIVE

WIC EBT

wtc

LEOSE TRAINING - FIRE CIVILIAN

GREENWAYS AT HILLSIDE

COLONIES #5

Tutbury lmprv Dist

Point West PID

QuailCreek PID

Vineyards PID

Redstone PID

Town Square PID

Public lmpr Districts

LEOSE TRAINING - AIRPORT

City of Amarillo

Cost Allocation Plan September 30,2015 Accounting Allocation

MUN ICIPAL GARAGE OPERATIONS

LIBRARYADMIN

POLICE ADMIN

PUBLIC WORKS ADMIN

lndirect Entities

JUDICIAL

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MFr(PRPC)

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS

ICE HOCKEY

BOX OFFICE OPERATIONS

GLOBE NEWS CENTER

LIBRARY

MUNICIPAL COURT

TEEN COURT

VITAL STATISTICS

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL

City of Amarillo

Cost Allocation Plan September 30, 2015 Accounting Allocation

HOUSING REHAB

HMIS

COMMUN¡TY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

HOME ADMINISTRATION

HOME

Com munity Development Total

Court Security

U RBAN TRANSPORTATION PLANNING

Photo Traffic Enforcem ent

Photo Traffic Enforcement

AHD PUBLIC HEALTH

REFUGEE HEALTH

TDH IMMUNIZATIONS

HIV PREVENÏION

CORE PUBLIC HEALTH

BIOTERRORISM GRANT

DSR¡P IMMUNIZATIONS

LOCAL TUBERCULOSIS - FED

LOCAL TUBERCULOSIS - STATE

HEALTH DEPARTMENT

WIC ADMINISTRATION wtc

201412015

trom 01 101 1201 5 to 12131 12015

201412015

DEPARTMENT COST DISTRIBUTION

Overhead Al location

BY FUNCTION

NOTE : Departmental Ad m inistration d istributed based on full-time equivalents.

BALANCE FROM AUDIT LESS LOSS ON BAD DEBTS BALANCE PER REPORT 1,214,043

CITY

OF'AMARILLO

PI]RCHASING DEPARTMENT

NATT'RE AI\D EXTENT OF SERVICES

The Purchasing Department is responsible for purchasing all equipment and supplies required by the City. Also, the Purchasing Department makes sure that all such purchases are made only within the rules, regulations, guidelines, and laws relative to purchases made by the City. The Purchasing Department writes bid specifications and advertises invitations to bid. It receives add analyzes bids and awards, or makes recommendations for awards based on the lowest and best bid.

The Purchasing Department issues purchase orders, processes department receiving reports with vendor invoices, and approves such for payment when all purchasing requirements have been fully met. It maintains records of all bids, awards, and purchase orders, which are always open for public inspection.

Every function provided by the Purchasing Department is for the benefit of each City department and division. Federal programs'acquisitiôn.of equipment and supplies is giventhe same treatment and care as any other purchase.

The costs of the Purchasing Department have been distributed on the basis of modified direct charges for each department and division in FY 2014/2015.

Reference: OMB A-87, Attachment C

Gity of Amarillo

Cost Allocation Plan September 30, 2015

Purchasing Allocation

Entity: 1325 - PURCHASING

Accumulation of Costs

100 FinancialCosts 111 lT Charges

104 Total Financial Costs

2300 City Manager-City Admin

2420 City Manager-Finance & Le

2700 Human Resources-City

3200 Finance-Division

3400 Finance-lnternal Auditor

3700 Accounting-General

3800 Accou nting-Payroll

4000 Accounting-Audit

4400 lS-Printing Services

471O IS-JDE

4730 |S-HB

4740|S-Kronos

4900 lS-Microsystems

5000 lS-Replacement

5110|S-ïelecom

5210 1S-Reimbursement

200 Total lndirect Costs 10 Total Costs

Allocation to Benefiting Activities

RISK MANAGEMENT

LEGAL

CUSTODIAL SERVICES

FACI LITIES MAINTENANCE

AECC

CENTRAL STORES

CIVILIAN PERSONNEL

PLANNING

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERAÏIONS

MUNICIPAL GARAGE REPLACEMENT

lndirect Entities

TOURISM & ECONOMIC DEVELOPMENT JUDICIAL

Allocation Base 403,408 1,178,113 1,329,803 2,019,189 3,989,520 406,372 4,129,423 527,064 2,652,996 575,182 24,632,576 3,563,747 767,678 28,964,001 1,665,336 7,942,421 12,147,233 67,930,051 3,314,067 504,350 Dollar Allocation 523,233 46,783 570,016 2,011 2,357 1,881 27,089 1,O77 1,771 441 328 1,1 15 9,292 7,644 1,571 12,220 3,812 6,740 -47,388 31,963 601,979 762 2,226 2,513 3,816 7,539 768 7,804 996 5,014 1,087 46,550 6,735 1,451 54,735 3,147 15,009 22,956 128,373 6,263 953

City of Amarillo

Cost Allocation Plan September 30,2015

Purchasing Allocation

CITY SECRETARY

EMERGENCY MANAGEMENT SERVICES

MMRS HSGP GDEM

MFr(PRPC)

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS

ICE HOCKEY

BOX OFFICE OPERATIONS

GLOBE NEWS CENTER

LIBRARY

MUNICIPAL COURT

TEEN COURT

VITAL STATISTICS

BENEFITS

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL

POLICE

COPS IN SCHOOLS

SAFE AND SOBERTXDOT PROG

CLICK IT OR TICKET

APD SEIZED PROPERTY

NARCOTICS UNIT

TEXAS NARCOTICS SEIZURES

FEDERAL APD SEIZURES

LEOSE TRAINING - POLICE

Total Police

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADMIN ISTRATION

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

TRANSIT FIXED ROUTE

TRANSIT DEMAND RESPONSE

TRANSIT MAINTENANCE

Transit

ROSS ROGERS

COMANCHE TRAIL

TENNIS CENTER

SWIMMING POOLS

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE

ZOOSCHOOL EDUCATION PROGRAMS

422,799 508,841 2 102,524 131 ,020 742,387 412,598 359,546 1,929,888 418,321 339,362 259,066 4,030,803 1,228,117 49,881 41,790 356,028 1,782,040 7,872,001 9,288,543 3,881,187 39,060,622 19,206 212,580 9,428 1,484 52,777 9,699 36,159 31,648 39,433,603 2,353,965 640,853 3,385,322 4,026,175 879,859 2,637,O31 1,355,339 528,164 4,520,534 1,881,746 1,350,951 91,710 441,461 496,901 6,241,628 437,776 -1,982 799 962 0 194 248 1,403 780 679 3,647 791 641 490 7,617 2,321 94 79 673 3,368 14,876 17,553 7,335 73,816 36 402 18 3 100 1B 6B 60 74,521 4,448 1,211 6,397 7,609 1,663 4,983 2,56'l 998 8,543 3,556 2,553 173 834 939 11,795 8?7 4

City of Amarillo

Gost Allocation Plan September 30, 2015

Purchasing Allocation

ATHLETIC ADMI N ISTRATION

SOFTBALL PROGRAM

BASKETBALL PROGRAM

VOLLEYBALL PROGRAM

FIRE CIVILIAN PERSONNEL

PROGRAM MANAGEMENT

CODE ENFORCEMENT

CODE INSPECTOR

REHAB SUPPORT

HOUSING REHAB

PARK IMPROVEMENTS

PUBLIC SERVICES

NEIGHBORHOOD FACILITIES

HMIS

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

MOD REHAB

HOUSING VOUCHERS

5 YEAR MAINSTREAM VOUCHER PROG HOUSING

HOME ADMINISTRATION

HOME PROJECTS

HOME

SHELTER PLUS CARE

SUPPORTIVE HOUSING

TX Emergency Shelter Grant

Community Development Total

COURT TECHNOLOGY FUND

Court Security

Summer Lunch Program

U RBAN TRANSPORTATION PLANNING

Photo Traffic Enforcement

Photo Traffic Enforcement

AHD PUBLIC HEALTH

REFUGEE HEALTH

TDH IMMUNIZATIONS

HIV PREVENTION

CORE PUBLIC HEALTH

BIOTERRORISM GRANT

DSRIP IMMUNIZATIONS

DSRIP ARAD

Childhood Obesity Projec

PPCPS/BTDFPl

CPS/EBOLA

LOCAL TUBERCULOSIS - FED

LOCAL TUBERCULOSIS - STA

HEALTH DEPARTMENT

WIC ADMINISTRATION

155,901 190,449 '13,197 103,353 628,813 297,927 86,921 59,924 121,525 536,750 188,535 228,464 122,726 BB,1 19 1,730,891 581,111 23,906 7,055,991 275,588 7,936,596 51,952 418,932 470,884 330,900 254,756 92,515 10,816,542 91,049 144,244 329,931 372,952 839,669 839,669 760,764 402,986 301,182 216,317 162,808 281,828 359,420 150,000 366,364 20,470 828 70,385 I 10,613 3,203,965 198,286

3,271 1,098 45 13,334 521 14,998 9B 792 890 625 481 175 20,441 172 273 623 705 1,587 1,587 1,438 762 569 409 308 533 679 283 692 39 2 133 209 6,055 375

City of Amarillo

Gost Allocation Plan September 30, 2015

Purchasing Allocation

WIC NUTRITION EDUCATION

WIC BREAST FEEDING

WIC CLIENT SERVICES

WIC FARMERS MARKET

WIC IMMUNIZATIONS

WIC SPECIAL INITIATIVE

WIC PEER COUNSELOR

WIC SPECIAL INITIATIVE

WIC EBT

wtc

LEOSE TRAINING - FIRE CIVILIAN

GREENWAYS AT HILLSIDE

COLONIES #5

Tutbury lmprv Dist

Point West PID

QuailCreek PID

Vineyards PID

Redstone PID

Town Square PID

Public lmpr Districts

PROVISION FOR COMP ABSENTSES

General Obligation Debt

2001 Cert of Obligation

2003 Cert of Obligation

2006 Cert of Obligation

20084 Cert of Obligation

20088 Cert of Obligation

20011A COs (Golf)

200118 COs (TIRZ #1)

2014 CO TSSUE

UTILITIES OFFICE

Water & Sewer General

SEWER GENERAL

WATER GENERAL

WATER PRODUCTION

WATER TRANSMISSION

SURFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION

RIVER ROAD WATER RECLAMA

HOLLYWOOD ROAD WASTE WAT

LABORATORY ADMINISTRAT¡O

Water & Sewer

LEOSE TRAINING - AIRPORT

AIRPORT OPERATIONS

RENTAL CAR FACILIÏY

Airport Drainage Utility

488,113 53,399 492,450 31,477 173 15,728 37,249 59 29,855 1,346,789 900 268,652 264,282 11,113 22,58O 8,635 2,520 633 2,008 580,423 1,964,440 2,712,370 54,737 42,765 45,944 44,575 111,614 252,025 173,663 152,030 1,863,382 873,103 2,609,588 5,044,619 6,140,513 4,496,640 9,174,574 6,142,303 4,409,032 2,871,739 3,891,092 1,471,947 48,988,532 848 10,860,851 249,684 11,110,383 2,169,626

3,712 5,126

B1 87 B4 211 476 328 287 3,521 1,650 4,932 9,533 11,604 8,498 17,338 11,608 8,332 5,427 7,353 2,782 92,577 2 20,525 470 20,996 4,100

Gity of Amarillo

Gost Allocation PIan September 30,2015

Purchasing Allocation

Drainage Utility

SELF INSURANCE GENERAL

UNEMPLOYMENT CLAIMS

FIRE & EXTENDED COVERAGE

WORKERS COMPENSATION

GENERAL LIABILITY

POLICE PROFESSIONAL

AUTOMOBILE LIABILITY

AUTO PHYSICAL DAMAGE

CITY PROPERTY

Self lnsurance

HEALTH PLAN

DENTAL PLAN

Family Wellness Center

Employee lnsurance

EMPLOYEE FLEX PLAN

AEDC OPERATIONS

Business Development

TPRDC CONTRACTUAL

AEDC PROJECTS

Pantex Effort Proj Coordinatio

AEDC

AHD OPERATING

Amarillo Hosp. Dist Tobacco

AHD

AMARILLO EVENTS DISTRICT

Amarillo Events Taxing Ent

Events District Debt Service

VENUE DISTRICT

TIRZ#1

Amarillo Local Government Corp

AMARILLO LOCAL GOVERNMENT CORP

Presidents Office

Chamber General Finance

Board of Directors

Membership Support

Membership Events

Membership Marketing Roundup

Membership Relations

Chamber Communications

Business Council Support

Business Council Events

Business Development Governmental Affairs Support

Governmental Affairs Comm ittee

Quality of Life Support

2,169,626 638,546 58,212 697,909 2,155,061 810,886 179,750 258,590 576,674 -268,310 5,107,318 26,373,805 1,036,085 639,s21 28,049,411 613,626 1,170,089 473,504 176,596 11,754,663 70,001 13,644,853 9,464,933 266,250 9,731,183 730,631 1,311,988 1,004,909 3,047,528 61,804 125,611 125,611 71,040 12,527 29,738 21,169 448,381 35,534 2,395 1,128 560 12,840 95,410 47,272 280 44,994 14,564 79,363 4,100 1,207 110 1,319 4,073 1,532 340 489 1,090 -507 9,652 49,841 1,958 1,209 53,007 1,160 2,21'l 895 334 22,214 132 25,786 17,887 503 18,390 1,381 2,479 1,999 5,759 117 237 237 134 24 56 40 847 67 5 2 1 24

City of Amarillo

Gost Allocation Plan September 30,2015 Purchasing Allocation

Quality of Life Civic Beat

Quality of Life Sports

Quality of Life Education

Ag CouncilSupport

CVC Support

CVC Communications

CVC Convention Development

CVC Convention Services

CVC Tourism

CVC Film

CVC Arts

CVC Advertising

CVC Special Projects

CVC Visitor Center

Chamber of Commerce Foundation

CHAMBER OF COMMERCE

HARRI NGTON LIBRARY CONSTORTI UM

HARRINGTON L¡BRARY PLANT FUND

HARRINGTON LIBRARY CONSORTIUM

Direct Entities

lndirect Cost Plan . 2,700

1,450 2,377 1,036,021 26,955 25,556 16,192 3,476 1,548 166,482 1,272,013 94,O34 100,010 11,283 3,725,573 475,323 5,162 480,485 250,615,374 318,545,425 5

315 2,404 178 189 21 7,040 898 10 908 473,607 601,979

crTY oF AMARTLLO, TEXÄS CENTRAL STORES

NATT]RE AND EXTENT OF SERVICES

The Central Stores Department operates a warehouse that is utilized by most of the City's departments. Stores are requisitioned on a timely basis to have an adequate inventory for the most economical and efficient m¿urner of operations by City departments. The Department also handles and distributes all incoming and outgoing mail for every Cþ department.

The cost of operating the department is directly charged to the using departments in proportion to their original charges.

f,.UNCTION

ALLOCATION

Department Inventory Issues Inventory Mail Room

Reference: OMB A-87, Attachment B, Paragraph 26

Department Postage Expense

City of Amarillo

Entity: 1345 - CENTRAL STORES

385,426 3,379 20,946 409,751 2,263 2,652 2,116 30,475 2,190 1,263 496 234 768 579 6,195 1,390 1,397 4,888 1,525 4,493 -21,217

City of Amarillo

Cost Allocation Plan September 30,2015 ' Gentral Stores Allocation

AECC

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAÏ

FIRE SUPPORT

FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

MUNICIPAL GARAGE REPLACEMENT

lndirect Entities

EMERGENCY MANAGEMENT SERVICES

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

CIVIC CENTER OPERATIONS

ICE HOCKEY

GLOBE NEWS CENTER

LIBRARY

MUNICIPAL COURT

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL POLICE NARCOTICS UNIT

City of Amarillo

Cost Allocation Plan September 30,2015 Central Stores Allocation

REFUGEE HEALTH

PPCPS/BTDFPl

HEALTH DEPARTMENT

WIC CLIENT SERVICES

wtc

Greenways PID

COLONIES #5

Public lmpr Districts

UTILITIES OFFICE

WATER PRODUCTION

WATER TRANSMISSION

SURFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION

RIVER ROAD WATER RECLAMATION

HOLLYWOOD ROAD WASTE WATER TRE

LABORATORY ADM N ISTRATION

Water & Sewer

AIRPORT OPERAT¡ONS

RENTAL CAR FACILITY

Gost Allocation Plan September 30, 2015 Gentral Stores Allocation

FIRE OPERATIONS

FIRE SUPPORT

FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

MUNICIPAL GARAGE OPERATIONS

lndirect Entities

CITY SECREÏARY

EMERGENCY MANAGEMENT SERVICES

MMRS HSGP GDEM

AIP PANTEX PROJECT FUND

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER PROMOTIONS

BOX OFFICE OPERATIONS

LIBRARY

MUNICIPAL COURT

TEEN COURT

VITAL STATISTICS

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

POLICE

NARCOTICS UNIT TOTAL POLICE

ANIMAL MANAGEMENT AND WELFARE

City of Amarillo

Cost Allocation Plan September 30,2015 Central Stores Allocation

WIC ADMIN¡STRATION

, WIC NUTRITION EDUCATION

wtc

Greenways PID

Colonies PID

Tutbury PID

Point West PID

QuailCreek PID

Vineyards PID

Public lmpr Districts

UTILITIES OFFICE

WATER PRODUCTION

WATER TRANSMISSION

SU RFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION RIVER

SALARTES FROM 01101t15TO 12131115

crTY oF AMARTLLO, TEXAS

PI'BLIC \üORKS

NATT]RE

AT\D

EXTENT OF SERVICES

The Director of Public Works is a budgeted position in the Engineering Department. The Director of Public Works is responsible for the administration of the following departments: Engineering, Street, Municipal Garage, Solid Waste Collection and Disposal, Traffic Engineering and Operations, Photo Traffic Enforcement and Drainage Utility. The Director of Public Works Administration costs have been allocated by the number of employees in each department.

Reference: OMB A-87, Section E

Entity: PWAM - PUBLIC WORKS ADMIN

Accumulation of Costs

100 Financial Costs

104 Total Financial Costs

2300 City Manager-City Admin

2410 City Manager-Development Svcs

2700 Human Resources-City

3800 Accounting-Payroll

200 Total lndirect Costs

10 Total Costs Allocation to Benefiting Activities

GARAGE OPERATIONS

CITY OF AMARILLO

PUBLIC WORKS Cost Distribution

FiscalYear 2O1412015

Salaries from 01/01/15TO 12131115

Distribution based on effort expended

Director of Public Works

Asst Director of Public Works

Other Secretary

crTY oF AMARILLO, TEXAS

MT]NICIPAL GARAGE

NATURE AND EXTENT OF SERVICES

The Municipal Garage performs repairs, normal service, and maintenance on City equipment. The costs of operating the Garage are charged directly to user departments and are based on parts and services provided. The rate charged to the user departments is based on a billing system, which recognizes parts and labor. In FY 201412015, the Garage experienced an under-recovery of its costs.

Accordingly, the deficit for the year has been allocated herein based on total charges to departments and divisions forthatyear. i

Reference: OMB A-87, Attachment C

City of Amarillo

Entity: 61110 - MUNICIPAL GARAGE OPERATIONS

Accumulation

Entity: 61120 - MUNICIPAL GARAGE REPLACEMENT

562,562 562,562 9,553 7,486 8,933 1,864 1,185 24,682 2,093 4,571 15,009

City of Amarillo

Cost Allocation Plan September 30, 2015 Municipal Garage Allocation

Allocation to Benefiting Activities

CUSTODIAL SERVICES

FACILITIES MAINTENANCE

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT

FIRE SUPPORT

FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

lndirect Entities

EMERGENCY MANAGEMENT SERVICES

Emergency Management

RADIO COMMUNICATIONS

CIVIC CENTER OPERATIONS

LIBRARY

ENGINEERING

STREET DEPARTMENT

SOLID WASTE COLLECTION

SOLID WASTE DISPOSAL POLICE

TOTAL POLICE

ANIMAL MANAGEMENT AND WELFARE

TRAFFIC ADM INISTRATION

TRAFFIC FIELD OPERATIONS

TRAFFIC

ENVIRONMENTAL HEALTH

ROSS ROGERS

COMANCHE TRAIL

PARKS & RECREATION PROGRAM

PARK MAINTENANCE

ZOO MAINTENANCE ì

CODE INSPECTOR

REHAB SUPPORT

COMMUNITY DEVELOPMENT

HOUSING ASSISTANCE

HOUSING

Community Development Total

AHD PUBLIC HEALTH

HEALTH DEPARTMENT

GREENWAYS AT HILLSIDE COLONIES #5

Public lmpr Districts

OFFICE

TRANSMISSION

WATER TREATMENT

WATER DISTRIBUT¡ON WASTE WATER COLLECTION

-18,153 -17,208 -1,028 -150,135 -3,670 -153,805 -8,901 -200,124 -4,270 -4,270 -2,370 -3,936 -1,046 -9,293 -320,437 -737,324

City of Amarillo

Cost Allocation Plan September 30, 2015

Municipal Garage Allocation

RIVER ROAD WATER RECLAMATION

HOLLYWOOD ROAD WASTE WATER TRE

LABORATORY ADMINISTRATION

Water & Sewer

DRAINAGE UTILITY

Drainage Utility

Direct Entities

lndirect Cost Plan

Entity:

61110FL - MG FUEL

Accumulation of Costs

5300 MG-Operations

200 Total lndirect Costs

10 Total Costs

Allocation to Benefiting Activities FACI LITIES MAINTENANCE BUILDING SAFETY

9PERATIONS

City of Amarillo

Gost Allocation Plan September 30, 2015 Municipal Garage Allocation

Drainage Utility

Drainage Utility

Direct Entities

lndirect Cost Plan

Entity: 6111OOP - MG OPERATING

Accumulation of Costs

5300 MG-Operations

5320 MG Fuel

200 Total lndirect Costs

10 Total Costs

Allocation to Benefiting Activities

CUSTODIAL SERVICES

FACILITIES MAI NTENANCE

BUILDING SAFETY

PARKS & RECREATION ADMINISTRAT FIRE SUPPORT FIRE MARSHAL

Fire

DIRECTOR OF UTILITIES

lndirect Entities

EMERGENCY MANAGEM ENT SERVICES

Emergency Management

COMMUNICATIONS

OPERATIONS

1,756,430 4,041,534 1,831,660 2,114,772 2,114,772 162,336 14,007 173,581 1B7,5BB 69,724 329,796 174,111 5,733 1,067,432

HOUSING ASSISTANCE

HOUSING

Community Development Total

AHD PUBLIC HEALTH

HEALTH DEPARTMENT

GREENWAYS AT HILLSIDE

COLONIES #5

Public lmpr Districts

UTILITIES OFFICE

WATER PRODUCTION

WATER TRANSMISS¡ON

SURFACE WATER TREATMENT

WATER DISTRIBUTION

WASTE WATER COLLECTION

RIVER ROAD WATER RECLAMATION

HOLLYWOOD ROAD WASTE WATER TRE

LABORATORY ADM INISTRATION

780,667

CITY OF AMARTLLO, TEXAS LEGAL DEPARTMENT

NATI]RE A¡ID EXTENT OF SERVICES

The Legal Department is responsible for putting into proper and legal form all resolutions, ordinances, and contracts for the benefit of any and every City department and Federal progtam. The Legal Department is also responsible for enforcing collections of amounts due the City, and prosecuting cases at Municipal Court. The Legal Department defends against various actions and complaints and gives counsel and guidance to avoid such in both general and specific ways.

The function of the Legal Department is for the benefit of each Cþ department. Federal programs are specifically benefited by contract preparation and review, legal interpretation and counsel, and legal representation.

FY 2014/2015 costs of the Legal Department have been functionalized and allocated as follows:

* City Attorney and Assistant City Attorney - costs of providing legal services to City departments uid diui.ions have been allocated based on time records of the City Attorney and the Assistant City Attorneys.

Costs of general government activities are charged to Mayor and Council.

* Municipal Court prosecution is charged to the Court.

Reference: OMB A-87, Attachment C

City of Amarillo

Entity: 1210 - LEGAL

592,908 1,188,940

Accumulation of Gosts

5500 Legal

200 Total lndirect Costs 10 TotalCosts

Allocation to Benefiting Activities

RISK MANAGEMENT

CIVILIAN PERSONNEL PLANNING

BUILDING SAFEW

PARKS & RECREATION ADMIN

FIRE OPERATIONS

Fire DIRECTOR OF UTILITIES

lndirect Entities

EMERGENCY MANAGEMENT SERVICES

Emergency Management

CIVIC CENTER OPERATIONS

MUNICIPAL COURT

ENGINEERING

STREET DEPARTMENT

SOLID

COLLECTION

Direct Entities

lndirect Cost Plan

Entity: 1210ACA- CITYATTORNEY-ACA

Accumulation of Costs

5500 Legal 200 Total lndirect Costs

10 Total Costs

Allocation to Benefiting Activities RISK MANAGEMENT FACI LITIES MAINTENANCE

F¡RE OPERATIONS Fire DIRECTOR OF UTILITIES

lndirect Entities

CITY SECRETARY

EMERGENCY

Emergency

CITY OF AMARILLO

LEGAL DEPARTMENT COST DISTRIBUTION

FISCAL YEAR 201412015

SALARTES FROM 01101115rO 12131115 DISTRIBUTED BASED ON EFFORT EXPENDED

CITY ATTORNEY

DEPUTY CITYATTORNEY

ATTORNEY III

ATTORNEY il (PSLA)

SECRETARY

COURT SECRETARY

GENERAL GOVT ADJ 2%,1 5%,30o/o,35o/o

PROSECUTORS

RECOVERIES BALANCE PER AUDIT '1,144,532

NOTE: ALL COSTS WERE D¡STRIBUTED BASED ON SALARIES. REVIEWED ALL ALLOCATIONS WITH CITY ATTORNEY RECOVERIES ARE REVERSED AND RE-ALLOCATED IN THE COST PLAN.

CITY OF AMARILLO, TEXAS

FACILITIES ADMINISTRATION DEPARTMENT

NATT]RE AND EXTENT OF'SERVICES

The Facilities Administration Department is responsible for the cleaning and maintenance of certain specific buildings that are occupied by only a portion of the City departments. The other City departments clean and maintain their own facilities. The Facilities Administration Department requisitions such cleaning and maintenance supplies needed to keep the properties clean and in good repair, including cleaning floors, windows, and restrooms, keeping light bulbs replaced, wastebaskets emptied, floors waxed, and walls cleaned or painted. They provide "Off Hours" security both by having personnel on duty and by being responsible for doors being locked and unlocked on a determined schedule. Costs of utilities and insurance for certain buildings are also charged to the Facilities Administration Department.

Fiscal Year 2014/2015 expenditures of this department have been functionalized and allocated as follows:

* Custodial Services - This has been allocated to each of the supervised units based on the number of employees.

* Facilities Maintenance - This has been allocated to all locations served based on the gross square footage maintained.

crTY oF AMARTLLO, TEXAS

PT]BLIC BT]ILDINGS DEPARTMENT

NATT]RE AI\D EXTENT OF SERVICES

* Civic Center Promotions and Operations - Total resulting costs have been allocated directly to the Civic Center

¡r Public Buildings - Cleaning costs have been further segregated by location, and have been allocated to the occupants ofthe facilities based on usable square feet ofspace occupied. For this puq)ose, the actual costs of electricity and natural gas have been identified to locations. The remaining costs have been distributed based on the gross square footage of the location's service. All the direct billings have been reflected as credits in the Reimbursements Section of this Report.

Reference: OMB A-87, Attachmcnt B, Paragraph 25

Gity of Amarillo

Gost Allocation Plan September 30, 2015 Gustodial Services Allocation

Entity: 1251 - CUSTODIAL SERVICES

Accumulation of Costs 100 FinancialCosts 1 10 Depreciation Adjustment 104 Total Financial Costs

2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City

Finance-lnternal Auditor

3700 Accounting-General 3800 Accounting-Payroll

Accounting-Audit

4100 Purchasing 4500 Central Stores

MG Operating

MG-Replacement 200 Total lndirect Costs

962,195

MAYORAND

City of Amarillo

Gost Allocation Plan September 30,2015 Custodial Services Allocation

lndirect

Entity: 125lFAC-CUSTOD¡ALSERVICES-FACILITIES

Entity: l251LlB-CUSTOD¡ALSERVICES-LIBRARIES

Entity: 1251POL - CUSTODIAL SERV¡CES-POLICE

Accumulation of Costs

Allocation to Benefiting Activities

1,611 1,611 188,502 188,502 188,502 190,113

CITY OF AMARILLO

FACILITIES MAINTENANCE-BUILDING CLEANING FISCAL YEAR2O14I2O15

DEPARTMENT COST DISTRIBUTION:

ADJUSTMENTS: UTILITIES USED FOR SEWER STORAGE BLDG.

TO MAINTENANCE

DISTRIBUTION

NOTE: CLEANING AND INSURANCE COSTSAREALLOCATED BASED OFTHE GROSS SQUARE FOOTAGE OF THE BUILDINGS SERVED. UTILITIES ARE DISTRIBUTED WITH MAINTENANCE COSTS.

SINCE THE RECOVERIES LISTED IN THE FINANCIAL STATEMENTS ARE NOT BASED ON ACTUAL COSTS, THESE AMOUNTS ARE CREDITED BACKTO THE ORIGINAL DEPARTMENT AFTER THE ACTUAL COSTS ARE DETERMINED IN THE INDIRECT COST PLAN:

Entity:

Gity of Amarillo

Cost Allocation Plan September 30, 2015 Facilities Allocation

1252 - FACILITIES MAINTENANCE

Accumulation of Gosts

100 Financial Costs

1 10 Depreciation Adjustment 111 lT Charges

104 Total Financial Costs

2300 City Manager-City Admin

2400 City Manager-Mgmt & Admin

2700 Human Resources-City

3400 Finance-lnternal Auditor

3700 Accou nting-General

3800 Accounting-Payroll

4000 Accounting-Audit

4100 Purchasing

4300 Central Stores

4400 lS-Printing Services

4500 CentralStores

471O IS-JDE

47301S-HB

4740 lS-Kronos

4900 lS-Microsystems

5000 lS-Replacement

5110 lS-Telecom

5200 ts-cAD

5210 lS-Reimbursement

5310 MG Operating

5320 MG Fuel

5400 Mc-Replacement 5700 Legal-Asst City Attys

Management Allocation Base 305,242 418,123 92,468 340,354 533,776 46,476 190,595 190,595 1,927,034 59,575 59,575 2,790,729 680,620 69,231 3,540,580 6,285 8,711

30,537 3,571,117 Dollar Allocation 389,690 533,801 1 18,050 434,516 681,450 59,334 243,325 243,325 2,460,166 76,057 76,057

Gityof Amarillo

Gost Allocation Plan September 30, 2015 Facilities Allocation

CIVIC CENTER OPERATIONS

MUNICIPAL COURT

SOLID WASTE DISPOSAL

ANIMAL MANAGEMENT AND WELFARE

ROSS ROGERS

COMANCHE TRAIL

PARK MAINTENANCE

AHD PUBLIC HEALTH

HEALTH DEPARTMENT

WIC ADMINISTRATION wtc

Family Wellness Center

Employee lnsurance

Presidents Office

CHAMBER OF COMMERCE

Direct Entities

lndirect Cost Plan Entity: 1252CHALL - FACILITIES-CITY

HALL

City of Amarillo

Cost Allocation Plan September 30, 2015 Facilities Allocatión

HEALTH PLAN

Employee lnsurance

Direct Entities

lndirect Gost Plan

Entity: l252CSER- FACILITIES-CENTRALSERVICES

Accumulation of Costs

Allocation

Entity: 1252FAC - FACILITIES-FAC BUILDING Accumulation

City of Amarillo

Entity: 1252LlB - FACILITIES-LIBRARIES

Accumulation of Gosts

Entity: 1252POL- FACILITIES-POLICE

CITY OF AMARILLO, TEXAS

BUILDING MAINTENANCE Cost DistributiON

FISCAL YEAR 201412015

Department Cost Distribution:

CITY OF AMARTLLO, TEXAS

CIVILIAN PERSONNEL

NATURE AI\D EXTENT OF SERVICES

The City of Amarillo Civilian Personnel Department provides administrative support to the Police Department and Fire Department. The support provided by the Civilian Personnel Department frees up police officers and frefighters to perforin their public service function and not be overburdened with clerical-type duties. The Civilian Personnel Department performs typing, filing, and departmental record keeping functions for the Police Department, any conesponding Police Department grants, and the Fire Department. The cost of Civilian Personnel Department has been isolated and allocated to the Police Department with corresponding grants, and the Fire Department based on the uniformed personnel in those departments.

Reference: OMB A-87, Section E

Gity of Amarillo Cost Allocation Plan September 30,2015 Civilian Personnel Allocation

Entity: 1640 - CIVILIAN PERSONNEL

Accumulation of Costs 100 FinancialCosts 104 Total Financial Costs

2300 City Manager-City Admin

Human Resources-City

Finance-lnternal Auditor

Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit

4100 Purchasing

4500 CentralStores

200

4,129,423 4,129,423 15,838 14,810 359 12,833 3,470 2,376 7,804 7 16,879 74,376 4,203,799

CITY OF AMARILLO CIVIL¡AN PERSONNEL

FiscalYear 201412015

Chiefs Office

Secretary lll

Clerk-Typist

Training & Personnel

Director

Clerk Typist lV

Clerk Typist I PayrollClerk Total

of Employees

Methods of Distributions:

1 Distributed based on salaries from 01/01/1 4 to 12131115

2 Distributed based on number of employees. Amount per 14l15 Audit '4,129,423

CITY OF AMARILITO, TEXAS

POLICE ADMINISTRATION

NATTTRE AND EXTENT OF SERVICES

The City of Amarillo Police Department administers grant programs as well as Police services for the community. Accordingly, this section of the plan has been included for the purpose of identifuing Police Department administrative costs for FY 201412015, which jointly benefited grant and community programs. Administrative costs identified have been allocated to the Police Department cost functions, which include applicable grant programs. The Police direct function has been included solely for informational purposes and has no bearing on grant programs.

Reference: OMB A-87, Section E

Gity of Amarillo

Cost Allocation Plan September 30, 2015 Police Administration Allocation

Entity: PDAM - POLICE ADMIN

Accumulation of Costs

100 FinancialCosts

10A Total Financial Costs

2300 City Manager-City Admin

2700 Human Resources-City

3800 Accounting-Payroll

6300 Custodial Services-Police

7400 Facilities-Police

8400 Civilian Personnel

200 Total lndirect Costs

10 TotalCosts

Allocation to Benefiting Activities POLICE

Allocation

791,53'l 791,531

CITY OF AMARILLO

POLICE Cost Distribution

Fiscal Year 201412015

from O1 lO1 1201 5 thru 12131 12015 Distribution based on effort expended

CHIEF

POLICE CHIEF

Number of Employees Department Cost Distribution :

Methods of Distributions:

1 Distributed based on salaries from 01/01/15 thru 12131115.

2 Distributed based on number of employees

3 Utilities are distributed based on square footage with the building maintenance costs.

CITY OF AMARTLLO, TEXAS

PLANNING DEPARTMENT

NATT]RE AI\D EXTENT OF SERVICES

The City of Amarillo Planning Department administers grant programs as well as short and longrange planning activities for the City. The Department also coordinates the activities for the Public Improvement District advisory boards. Accordingly, this section of the plan has been included for the pulpose of identifuing planning administrative costs and Public Improvement District (PIDS) costs for the fiscal year 201412015. Planning Adrninistration benefits traffic gtants as well as other programs; therefore planning administration is allocated to all areas based on the number of employees in each department. Allocation of Planning Department activities has been identified and allocated based on modified direct charges of the PIDS for the 201412015 fiscal year.

Reference: OMB A-87, Section E

City of Amarillo

Cost Allocation Plan September 30, 2015 Planning Allocation

Entity: 1720 - PLANNING

Accumulation of Costs

100 FinancialCosts

I 10 Depreciation Adjustment

111 lT Charges

't0A Total Financial Costs

2300 City Manager-City Admin

241 O City Mana ger-Development

2700 Human Resources-City

3400 Finance-lnternal Auditor

3700 Accounting-General

3800 Accounting-Payroll

4000 Accounting-Audit

4100 Purchasing

4300 CentralStores

4400 lS-Printing Services

4710 IS-JDE

4730 lS-HB

4740 lS-Kronos

4900 lS-Microsystems

5000 lS-Replacement

5110 lS-Telecom

5200 ts-cAD

5210 lS-Reimbursement

5600 Legal-City Atty

Gity of Amarillo

Gost Allocation Plan September 30, 2015 Planning Allocation Entity: l720PlDS - PLANNING PIDS Accumulation of Gosts

PID

PID

PID

PID

PID

PID

PID

C¡ry

FiscalYear 201412015

crrY oF AMARTLLO, TEXAS

FIRE DEPARTMENT

NATT}RE AND EXTENT OF SERVICES

The Fire Department maintains fire stations throughout the City to protect lives and property from fires, natural or manmade disasters, or medical emergencies. The Fire Department also maintains a station on the Airport property per the Federal Aviation Agency (FAA) requirements. Charges to the Airport for this station are allocated based on tower operation hours.

Reference: OMB A-87, Sectiorr E

Entity: 1900 - FIRE

City of Amarillo Cost Allocation Plan September 30, 2015 Fire Department Allocation

Accumulation of Gosts

100 FinancialCosts

1 10 Depreciation Adjustment 111 lT Charges

10A Total Financial Costs

2300 City Manager-City Admin 2700 Human Resources-City 3400 Finance-lnternal Auditor

3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit

4100 Purchasing

4300 CentralStores

4400 lS-Printing Services

4500 Central Stores

4710 IS-JDE

4730 tS-HB

4740 lS-Kronos

4900 lS-Microsystems

5000 lS-Replacement

5100 lS-Public Safety

5110 lS-Telecom

5200 rs-cAD

5210 lS-Reimbursement

5310 MG Operatíng

5320 MG Fuel

5400 Mc-Replacement

Allocation to Benefiting Activities

Entities lndirect Cost Plan

SEPTEMBER 30, 2015

Adjustment of Equipment Rental DISTRIBUTION BASED ON LINE FIREFIGHTERS

crTY oF AMARTLLO, TEXAS

BT]ILDING SAFETY

NATT]RE AND EXTENT OF SERVICES

Building Safety is responsible for enforcing various City Ordinances and State Laws which regulate the use and development of land in order to provide minimum standards to safeguard life and limb, health, property and the public welfare. Building Safety is also responsible for enforcin! .ru.iou, City Ordinances, which seek to mitigate or abate certain nuisances within the City, such as substandard buildings, junk vehicles, accumulations ofjunk and debris, and uncultivated vegetative growth.

Charges to Water and Sewer are based on the salary of one Inspector.

Reference: OMB A-87, Section E

City of Amarillo

Cost Allocation Plan September 30, 2015

Safety Allocation

Entity: 1740 - BUILDING SAFEW

Accumulation of Gosts

100 Financial Costs

1 10 Depreciation Adjustment 111 ll Charges

104 Total Financial Costs

2300 City Manager-City Admin

241 0 City Mana ger-Development 2700 Human Resources-City 3400 Finance-lnternal Auditor

3700 Accounting-General

3800 Accounting-Payroll

4000 Accounting-Audit

4100 Purchasing

4300 Central Stores

4400 lS-Printing Services

4500 Central Stores

471O IS-JDE 4720 lS-Hansen 4730 tS-HB 4740 lS-Kronos 4900 lS-Microsystems

lS-Replacement 5110 lS-Telecom

5210 lS-Reimbursement

2,751,207 2,751,207

CITY OF AMARILLO

Building Safety Department Cost Distribution

FiscalYear 2014120'15

Salaries from 01/01/15to 12131115

Distribution Based on Effort Expended

Administrator

BU 1740 City Code

Administrative Tech Water lnspector TOTAL

Plumbing lnspectors

Others TOTAL

Adjusted Number of Employees

Department Cost Distribution

Personal Services: (1)

Supplies: (1)

Contractual Services (1 )

Other (1)

Reimbursements

TOTAL

Methods of Distribution: 1 Distribution Based on Salaries from 01/01/15TO 12131115.

NOTE: The Water lnspector includes the salary of one Plumbing lnspector l.

crrY oF AMARTLLO, TEXAS

UTILITIES DIRECTOR

NATT'RE A¡{D EXTENT OF SERVICES

The Director of Utilities is a budgeted position in the Utilities Department. The Utilities Director is responsible for the administration of the following departments: 'Water Production, Water Transmission, Surface Water Treatment, Vy'ater Distribution, Waste Water Collection, and Waste Water Treatment.

* The Utilities Director costs have been allocated by the number of employees in each department.

Reference: OMB A-87, SectionE

Entity:

Gity of Amarillo

Cost Allocation Ptan September 30, 2015 Director of Utilities Allocation

52'110 - DIRECTOR OF UTILITIES

Accumulation of Gosts

100 FinancialCosts 111 lT Charges

10A Total Financial Costs

2300 City Manager-City Admin

24 1 O City Manager-Development

2700 Human Resources-City

3400 Finance-lnternal Auditor

3700 Accounting-General

3800 Accounting-Payroll

4100 Purchasing

4300 CentralStores

4400 lS-Printing Services

4500 Central Stores

4710 IS-JDE

4730 tS-HB

4740 lS-Kronos

4900 lS-Microsystems

5000 lS-Replacement

5110|S-Telecom

5200 ts-cAD

5210 lS-Reimbursement

5310 MG Operating

5400 MG-Replacement

5600

5700

crTY oF AMARTLLO, TEXAS

PARKS ADMINISTRATION

NATT]RE AND EXTENT OF SERVICES

The Director of Parks and Recreation is a budgeted position in the Parks Administration Department. The Parks Administration Director is responsible for the administ¡ation of the following departments: Tennis Center, Zoo, Golf Course, Swimming Pools, Recreation Program, Athletic Programs, Summer Sack Lunch Program, and Park Maintenance Department.

Parks and Recreation Administration costs have been allocated by the number of employees in each departmçnt.

Reference: OMB A-87, Section E

City of Amarillo

Cost Allocation Plan September 30, 2015

Parks and Recreation Administration Allocation

Entity: 1820 - PARKS & RECREATION ADMINISTRATION

Accumulation of Gosts

100 Financial Costs

1 10 Depreciation Adjustment 111 lT Charges

104 Total Financial Costs

2300 City Manager-City Admin

2420 Cify Manager-Finance & Le

2700 Human Resources-City

3400 Finance-lnternal Auditor

3700 Accounting-General

3800 Accounting-Payroll

4000 Accounting-Audit

4100 Purchasing

4300 CentralStores 4400 lS-Printing Services 4500 CentralStores

IS.JDE 4730 tS-HB

lS-Kronos

lS-Microsystems

lS-Replacement

lS-Telecom 5200 ts-cAD 5210 lS-Reimbursement 5310 MG Operating 5400 Mc-Replacement

5600 Legal-City Atty

5700 Legal-Asst City Attys

6200 Custodial Services-City H 7300 Facilities-City Hall 200 Total lndirect Costs

Allocation to Benefiting Activities

RECREATION PROGRAM

CITY OF AMARTLLO, TEXAS

LIBRARY ADMINISTRATION

NATT]RE AND EXTENT OF SERVICES

The City of Amarillo Library administers grant progtams as well as other direct library services for the community. Accordingly, this section of the plan has been included for the purpose of identiffing library administrative costs for FY 201412015. Library administration benefits library grants as well as other programs; therefore, library administration is allocated to all areas based on the number of employees in each department. The "Library Direct" function has been included solely for infonnational purposes and has no bearing on grant programs.

Reference: OMB A-87, Section E

Gity of Amarillo

Cost Allocation Plan September 30, 2015

Library Administration Allocation

Entity: LBAM - LIBRARYADMIN

Accumulation of Costs

100 FinancialCosts

104 Total Financial Costs

2300 City Manager-City Admin

2420 Cily Manager-Finance & Le

2700 Human Resources-City

3800 Accounting-Payroll

6500 Custodial Services-Librar

7700 Facilities-Libraries

200 Total lndirect Costs

10

Allocation

LIBRARY

Fiscal Year 201412015

Salaries from 01/01/15 TO 12131115

Distribution based on effort expended

Head Librarian

Assistant Head Librarian

Secretary

Other Library Total

Methods of Distributions:

3

crrY oF AMARTLLO, TEXAS

CIWC CENTER DEPARTMENT

NATI]RE AND EXTENT OF SERVTCES

The Civic Center Department provides administration, operation, and marketing for the Amarillo Civic Center, the City of Amarillo's 340,000 square foot public assembly facility, and the 1,300 seat

Globe-News Center for the Performing Arts. Total resulting costs have been allocated to the City and the Venue District based on usable square feet of space occupied.

Entity: l24l CIVIC CENTER PROMOT¡ONS

Accumulation of Gosts

100 Financial Costs

1 1 0 Depreciation Adjustment

104 Total Financial Costs

2300 City Manager-City Admin

2420'Cify Manager-Finance & Le

2700 Human Resources-City 3400 Finance-lnternal Auditor

3700 Accounting-General

3800 Accounting-Payroll 4000 Accounting-Audit

4100 Purchasing

4300 Centralstores

4400 lS-Printing Services

4500 CentralStores 4740 lS-Kronos 4900 lS-Microsystems 5000 lS-Replacement

lS-Telecom

lS-Reimbursement 200 Total lndirect Costs

Total Costs

to Benefiting Activities

Entity: 1243 CIVIC CENTER OPERATIONS

Accumulation of Costs

100 FinancialCosts

1 1 0 Depreciation Adjustment

104 Total Financial Costs

2300 City Manager-City Admin

2420 CiW Manager-Finance & Le

2700 Human Resources-City 3400 Finance-lnternal Auditor

3700 Accounting-General

3800 Accounting-Payroll

4000 Accounting-Audit

4100 Purchasing

4400 lS-Printing Services

4500 CentralStores

4710 IS-JDE 4730 IS-HB {

lS-Kronos 4900 lS-Microsystems 5000 lS-Replacement 5110 lS-Telecom 5210 lS-Reimbursement 5310 MG Operating

Mc-Replacement 5600 Legal-City Atty

3,812 54,483 -87,531 1,119 -3,936 1,582 l,l58 783,505 826,723 4,748,807 3,838,293 910,514

City of Amarillo

Cost Allocation Plan September 30, 2015 Givic Center Allocation

Entity: 1248 BOX OFFICE

Accumulation of Costs

100 Financial Costs I 10 Depreciation Adjustment

104 Total Financial Costs

2300 City Manager-City Admin

242O Cily Manager-Finance & Le

2700 Human Resources-City 3400 Finance-lnternal Auditor

3700 Accounting-General

3800 Accounting-Payroll

4000 Accounting-Audit

4100 Purchasing

4300 Central Stores

4400 lS-Printing Services

4740|S-Kronos

4900 lS-Microsyètems

5000 lS-Replacement

5110 lS-Telecom

5210 lS-Reimbursement

200 Total lndirect Costs

crTY oF AMARTLLO, TEXAS

AMA.RILLO EMERGENCY COMMT]NICATIONS CENTER

NATT]RE AND EXTENT OF SERVICES

The Amarillo Emergency Communications Center provides call taking and dispatching services and supplies public safety responders with correct and appropriate information so that they can better assist citizens in need and remain safe during their responses. The Center assists the following departments: Police, Fire, EMS Support, and Animal Management and Welfa¡e. Costs have been allocated based on the number of CAD (computer-aided dispatch) events created for each department.

cost Ar roca,,:l*riiiÏilli 0", 30, 20 I 5 Amarillo Emergency Gommunications Genter Allocation

Entity: 1270 - AECC

Accumulation of Costs

100 FinancialCosts

1 10 Depreciation Adjustment

l0A Total Financial Costs

2300 City Manager-City Admin

2400 City Manager-Mgmt & Admin

2700 Human Resources-City

3400 Finance-l nternal Auditor

3700 Accountin g-General

3800 Accounting-Payroll

4000 Accounting-Audit

4100 Purchasing

4300 Central Stores

4400 lS-Printing Services

4500 CentralStores

4710 IS-JDE 4730 tS-HB

4740 lS-Kronos

4900 lS-Microsystems

5000 lS-Replacement

5100 lS-Public Safety 5110 lS-Telecom 5210 lS-Reimbursement

4,130,',|46