COA (2012/13) Indirect Cost Allocation Plan

CITY OF AMARILLO CENTRAL SERVICE COST ALLOCATION PLAN TABLE OF CONTENTS SUMMARY OF DATA SCHEDULE

Certification..... . .............. .. ..... . .. ... .. . .. . .... ... .. ... ......... .......................... .. .. .. . .. ...... . ... ..... . ... I Organization Chart...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Summary of Allocation Basis........ . ......... .... ........... ... ... ... .... .. ....... .............. .................. ....... 3 Financial Statement Total Costs Report. .. ... .... .. .... .......................... .............. . ...... ................. .. 7 Financial Statement Unallowable Costs Report.. . ... ... .. ............... . .................... . ........ .............. .... 8 Financial Statement Allowable Costs Report.......... ... .. ... .... .... . ...... .... .............................. ......... 9 Reconciliation to Financial Statements Report......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. I 0 Cost Adjustment Report..... .. .. ................................. ........................... .. ... ....... .. . ... .... ......... II Step-down Allocation Report. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Carry Forward Adjustment Report .. .... .... ................. .. ....... .... ... ... ...... .. ...... ............................ 35 Summary of Indirect Cost Rates: Community Development............ ... ..... ... . ....................... . .......... ...... .. .. . ........ ..... ...... 36 Housing ....................... . ....... .... . ............ ............................................................. 37 Emergency Management ........................... ............. .. .. ...... .... .. ............. .................... 38 Transit. ............................................................... ......... ......... ... .. ... ... .................. 39 Airport ............................... .... .. ... .. ......... .. . ...... .... .. ..... . ...... ............ .................... 40 Public Health...................... ..... ............. ................ ...... ... .. ... ....................... ....... .. 41 WIC ....... ...... ................................................. ...... ...... .. ..... .... .. .......................... 42 Photo Traffic Enforcement...... ... ... .. .. .......... . ........................... ....... ...... .. .. ...... .......... 43 Urban Transportation Planning.. .. ... .. ..... .. ...... ... ... ....................... ... ... .. ........ ............ ... 44 Police .................................. . ............... ... .. ... ... .. ..... ....................... . .................... 45 DEPRECIATION Nature and Extent of Services ......... .. ........... ........ ................ ..... .................... .. ..... ..... 46 Depreciation Adjustment. ...... ... .. ..... . ... ..................... ............ ......... .. ... .. ....... .. ..... ..... 47 INFORMATION TECHNOLOGY RECLASS Nature and Extent of Services ......... ...... .. . .... ........ .... ... ..... ... ........ . ......................... .... 49 Information Technology Reclass...... .. ..... .................... ........ . ...... .. .... ... .. ............ .. .. ... .. 50 CITY MANAGER Nature and Extent ofServices ... ................... ........ ..... ... . ..... . .................... . ... .. ........ .... 52 City Manager Cost Pool...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 54 City Manager Cost Distribution: Employees, Salaries, and Costs .... ............ ....... . ......... .. . .. ..... ... ........................ 61 DIRECTOR OF FINANCE Nature and Extent of Services ...... ..... . ... ... .... ............. . .. . ....... ... ...... .... . ......... .............. 62 Finance Cost Pool.... ... ... . ............ . ........................... .... .......................................... 64 Finance Cost Distribution: Employees and Salaries.... .. .. ... . .......................................... .... ............. .. ...... 69 Costs ................................................ ... ........ . ...... ................................... 70 INFORMATION SERVICES Nature and Extent of Services... .. ........ .. ... .............................. .......... .. ..... . ...... ........... 71 Information Technology Administration Cost Pool. ............ ......... ..... .......... .. .. ........ .... .. . 72 Operations Cost Pool. .. ...................... .. ............... .................................................. . 72 Systems Cost Pool. ................................. ...... ..... .... ... ... ...... .... .... ....... ............. . ..... . 72 Microsystems Cost Pool. ........ ... ... .. . ....... .. .......... ....... .. ..................... .......... . .... ...... . 79 Replacements Cost Pool. ........... ............ ............. ............ .... . .................................. . 80 AS400 Cost Pool. ........ ........................... ... ... ... ... .. .. ....... ..... .. ....... .. .. . ......... ...... .... . 82 Information Services CAD Cost Pool. .. ........ . ... ............ ........ .... .. ........ ... .. .. ..... ............ . 83 Print Services Cost Pool. ... ........ ...................... ..................... ..... ..... .. ...... .. .. ... ......... . 83 Telecommunications Cost Pool. .... ... ....... .......................... . ........ . .... .. .... ........... .... .... . 85 REIMBURSEMENTS Nature and Extent of Services ... .. ....... .......... .... . .. ......... . ... ............ .... .... . .................... 87 Reimbursements Cost Pool..... ..... .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 88 HUMAN RESOURCES Nature and Extent of Services. .. .. . ..... ...... . ... .............................. ... .... .... . ... ....... .......... 91

Table of Contents (Continued) Human Resources Cost Pool. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Risk Management Cost Pool............................ ................ . ... ... .................. ............... 95 Human Resources Cost Distribution: Employee, Salaries, and Costs............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 ACCOUNTING DEPARTMENT Nature and Extent ofServices... ..... ....... ... ... ... ...... ...... ... ......... ... .... .. ..... . ... ... ... ... ....... 97 Accounting Cost Pool.................. ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Accounting Cost Distributions: Employees..... .. .. ....... ........ .. ..... ..... ............................. . ........................... 115 Salaries ............................ .... ..... ... ..... ....... ............................................... 116 Costs.... .......... ............................... ... .. ..... ... ...... .. .. ..... ........................... 117 PURCHASING Nature and Extent of Services ........... .. ...................... .. .................... ...... .. .. ... .... .... .. .. 118 Purchasing Cost Pool...................... .................. ....... . ... ..... ...... ..... .... ....... .............. 119 CENTRAL STORES Nature and Extent ofServices .................................................................................. 125 Central Stores Cost Pool. ........ ... ... .. . .... .. .... .. .... .... .. ..... ........................................... 126 Central Stores Cost Distribution: Employees, Salaries and Costs ...... ........... ................................... ... ..... . ... .. ..... 131 PUBLIC WORKS ADMINISTRATION Nature and Extent of Services................... ... ... .......... ... ..... ....... . .............................. 132 Public Works Cost Pool......... ......................... ............................ .... ...................... 133 Public Works Cost Distribution: Employees, Salaries, and Costs........................ ........... . ... .... ... ........ .. .. .... . ... ... 134 MUNICIPAL GARAGE Nature and Extent of Services....................... .. ...... .. ....... .. ..... . .... ..... .............. .......... 135 Municipal Garage Cost Pool.. ...................................... .......... . .... .......... ... . .... ... ....... 136 LEGAL DEPARTMENT Nature and Extent of Services ... .. ........ .................................................. .. .. .... . ... ....... 141 Legal Cost Pool. ......................... .... ....... ... ........... ............................... .......... . ...... 142 Legal Cost Distribution: Salaries and Costs ..................................................................................... 146 FACILITIES ADMINISTRATION Nature and Extent ofServices ............ ....... ... .. .... ....... . ......... ................................. ... 147 Public Buildings.... .. ........ . ...... ............. ... ... ... ........ ........... .... ............................... 148 Cleaning Cost Pool. .. ... ............... ......... ..... ... .. .. .. . ...... ... .. .... ............ .. . ................... 149 Cleaning Cost Distribution....... ......... ...... .. ... ... ........ . ............................................. 153 Maintenance Cost Pool. ............ ............. ......... .. .... . ......... .... ... ............................... 154 Maintenance Cost Distribution....... ................... . ... .... .. ..... . ........ ..... .. ....................... 158 CIVILIAN PERSONNEL Nature and Extent ofServices ................................................................................. 159 Civilian Cost Pool...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 160 Civilian Personnel Cost Distribution: Employees, Salaries, and Costs........ . ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 POLICE ADMINISTRATION Nature and Extent ofServices ................................................................................. 162 Police Administration Cost Pool............... ... .... ..... ... ..... . ....... ... ..... ........................... 163 Police Administration Cost. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 164 PLANNING Nature and Extent ofServices .................... .. ... ...... ....... . .............. . ......................... .. 165 Planning Services Cost Pool......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 166 Planning Services Department Cost Distribution: Employees, Salaries, and Costs ............. ...... .......... .... ..... ........... ................. ... 168 FIRE DEPARTMENT Nature and Extent ofServices ... .............................................................. .. .. ... ... ...... 169 Fire Cost Pool. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170

11

Table of Contents (Continued)

Fire Cost Distribution: Employees, Salaries, and Costs............ .... ... ......... ... ............. ... ...................... 171 BUILDING SAFETY

Nature and Extent ofServices................................................................ ................. 172 Building Safety Cost Pool................................. ..................................................... 173 Building Safety Cost Distribution: Employees, Salaries, and Costs ...................................................................... 174 UTILITIES DIRECTOR

Nature and Extent of Services..... . ..... ... ........... .... .... ..... . ................ ..... ... .................. 175 Utilities Director Cost Pool..... .. ........................ ............... ..... .... .......... .. ..... ..... ....... 176 PARKS AND RECREATION ADMINISTRA TJON

Nature and Extent ofServices ................................................................................. 177 Parks and Recreation Cost Pool.... ................ .... .......... ... .......................................... 178 LIBRARY ADMINISTRATION DEPARTMENT

Nature and Extent ofServices .... ..... ........ . ... ..... . ...................................................... 179 Library Administration Cost Pool..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 180 Library Administration Cost Distribution: Employees, Salaries, and Costs .................. ............. ....................... ........ .... ... 181 CIVIC CENTER

Nature and Extent ofServices ......... ....... .. .............. ................ .. .. .. ...... .... .. .... ... ........ 182 Civic Center Cost Pool.. ... .. .... . .............. . .... ... ................. .............................. ......... 183 AMARILLO EMERGENCY COMMUNICATJONS CENTER

Nature and Extent ofServices .... ............................................. .... ...... ........ ... .. ..... .... 186 AECC Cost Pool... ....... .... . .. .... . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 187

111

THE CITY OF AMARILLO, TEXAS CONSOLIDATED CITY-WIDE AMENDMENT COST ALLOCATION PLAN Certificate of Indirect Costs

This is to certify that I have reviewed the indirect cost rate proposal submitted herewith and to the best of my knowledge and belief: ( 1) All costs included in this proposal dated September 30, 2013 to establish billing or final indirect costs rates for the period October 1, 2014 thru September 30, 2015 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 types 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.

.

Governmental Unit: City of Amarillo Signature:

~ J)~

Name of Official: Michelle Bonner Title: Assistant City Manager Date of Execution: March 25, 2014

1

BOARDS AND COMMISSIONS Advisory Commission for People with Disabilities Airport Advisory Board Amarillo Economic Development Corporation Amarillo Firemen's Relief and Retirement Trust Amarillo Hospital District Board of Managers Amarillo Housing Corporation Amarillo Housing Finance Corporation Amarillo Industrial Development Corporation Amarillo Local Government Corporation Amarillo-Potter Events Venue District Animal Control Board Si-Cily-County Public Health Board Board of Appraisal Review Board of Review for Landmarks and Historical Districts Canadian River Municipal Water Authority Center City Tax Increment Re investment Zone # 1 Board (T IRZ)

CITY OF AMARILLO ORGANIZATION CHART

BOARDS AND COMMISSIONS

MUNICIPAL JUDGE ASSOC. JUDGES

BOARDS & COMMISSIONS

CITY SECRETARY

CITY ATTORNEY

Civil Service Comm ission Community Development Advisory Committee Comprehens ive Plan Implementation Advisory Committee Construction Advisory and Appeals Board Convention and Visitors Council Downtown Urban Design Review Board Emergency Care Advisory Board Health Facilities Corporation Library Board MPO Policy Advisory Committee Parks and Recreation Commission Photographic Traffic Signal Enforcement Committee Planning and Zoning Commission Public Improvement District Boards Traffic Commission Zoning Board of Adjustment

CITY MANAGER POLICE

,.----------- ....

1\.)

ACM-FINANCIAL & LEISURE SERVICES 1-----1

FIRE

,.------- ....

DEPUTY CITY MANAGER MANAGEMENT & ADMINISTRATION

~------~

,.------------ ....

I I I I

~--------.,

ACM-DEVELOPMENT SERVICES

INFORMATION SERVICES

EMERGENCY MANAGEMENT (RADIO)

SOLID WASTE COLLECTION & DISPOSAL

UTILITY BILLING (VITAL STATISTICS)

COMMUNITY DEVELOPMENT &HOUSING

CITY OF AMARILLO, TEXAS SUMMARY OF ALLOCATION BASIS

DEPARTMENT

BASIS OF ALLOCATION

BUILDING USE BIVINS BUILDING

ALLOCATION TO CHAMBER OF COMMERCE

COURT

ALLOCATION TO COURT

ANIMAL CONTROL

ALLOCATION TO ANIMAL CONTROL

CITY HALL

USABLE SQUARE FEET OCCUPIED IN CITY HALL

LIDRARY

USABLESQUAREFEET OCCUPIED IN LIDRARY

POLICE

ALLOCATION TO POLICE DEPARTMENT

CENTRAL SERVICES

USABLE OCCUPIED SQUARE FEET

CIVIC CENTER

DIRECT ALLOCATION TO CIVIC CENTER

PUBLIC BUILDINGS DEPARTMENT CIVIC CENTER PROMOTIONS

DIRECT ALLOCATION TO CIVIC CENTER

CIVIC CENTER OPERATIONS

DIRECT ALLOCATION TO CIVIC CENTER

CITY HALL

USABLE SQUARE FEET OCCUPIED IN CITY HALL

LIDRARY

SQUARE FEET MAINTAINED

CENTRAL SERVICE

USABLE OCCUPIED SQUARE FEET

OTHER LOCATION

LINE ITEM ALLOCATIONS TO LOCATIONS SERVED

PERSONNEL PERSONNEL SERVICES

NO. OF EQUIVALE.NT PERMANENT POSITIONS - FY 2013

3

DEPARTMENT

BASIS OF ALLOCATION

PURCHASING DIVISION PURCHASING

MODIFIED DIRECT CHARGES

CITY MANAGER'S OFFICE CITYWIDE ADMINISTION

NO. OF EQUIVALENT PERMANENT POSITIONS- FY 2013

DEPARTMENT ADMINISTION

NO.OFEQUIVALENETPERMANENT POSITIONS IN THE DEPARTMENT FY 2013

LEGAL DEPARTMENT DEPARTMENT COUNSEL

RELATIVE EFFORT EXPENDED IN PROVIDING LEGAL SERVICES- FY 2013

DIRECTOR OF FINANCE DEPARTMENT ADMINISTION.

NO. OF EQUIVALENT PERMANENT POSITIONS IN THE DEPARTMENTSFY 2013

INTERNAL AUDIT

RELATIVE EFFORT EXPENDED IN CONDUCTING INTERNAL AUDITS

CASH MANAGEMENT

AVERAGE INVESTMENT BALANCE- FY 2013

ACCOUNTING DIVISION GENERAL ACCOUNTING

MODIFIED DIRECT CHARGES - FY 2013

PAYROLL ADMINISTION

NO. OF EQUIVALENT PERMANENT POSITIONS IN THE DEPARTMENTFY 2013

GRANT ACCOUNTING

GRANT MODIFIED DIRECT CHARGES - FY 2013

ANNUAL AUDIT

MODIFIED DIRECT CHARGES - FY 2013

INFORMATION TECHNOLOGY DIVISION INFORMATION TECHNOLOGY

DIRECT CHARGES FOR INFORMATION SERVICES

4

DEPARTMENT

BASIS OF ALLOCATION

MUNICIPAL GARAGE MUNICIPAL GARAGE

DIRECT BILLINGS TO DEPARTMENTSFY 2013

CENTRAL STORES CENTRAL STORES

DIRECT BILLINGS TO DEPARTMENTSFY 2013

DIRECTOR OF COMMUNITY SERVICES DNISION ADMINISTION

NO.OFDEPARTMENTPERMANENT POSITIONS- FY 2013

LIBRARY ADMINISTRATION LffiRARY ADMINISTION

NO.OFDEPARTMENTPERMANENT POSITIONS- FY 2013

CIVILIAN PERSONNEL

NO.OFDEPARTMENTPERMANENT POSITIONS - FY 2013

POLICE ADMINISTRATION POLICE ADMINISTION

NO.OFDEPARTMENTPERMANENT POSITIONS- FY 2013

PLANNING DEPARTMENT

MODIFIED DIRECT CHARGES - FY 2013

PLANNING ADMINISTRATION PLANNING ADMINISTION

NO. OF DEPARTMENT PERMANENT POSITIONS- FY 2013

PUBLIC WORKS ADMINISTRATION PUBLIC WORKS ADMINISTION

NO. OF DEPARTMENT PERMANENT POSITIONS- FY 2013

PARKS,AND RECREATION ADMINISTRATIQN PARKS AND RECREATION ADMINIST.

NO. OF DEPARTMENT PERMANENT POSITIONS- FY 2013

UTILITIES DIRECTOR UTILITIES DIRECTOR

NO. OF DEPARTMENT PERMANENT .

POSITIONS - FY 2013

FIRE DEPARTMENT

NO. OF LINE FIREFIGHTERS- FY 2013

5

DEPARTMENT

BASIS OF ALLOCATION

AMARILLO EMERGENCY COMMUNICATIONS CENTER

NO. OF COMPUTER-AIDED DISPATCH EVENTS BY DEPARTMENT- FY 2013

CIVIC CENTER

USABLE OCCUPIED SQUARE FEET

6

City of Amarillo, Texas Cost Allocation Plan for the Period Ending September 30, 2013 Financial Statement Total Costs Report Total Cost 140,319,334 20,378,474

General Fund Capital Projects Total Nonmajor Governmental Funds Special Revenue Funds Bonded Debt Service Fund Compensated Absences Fund Permanent Fund Enterprise Funds Water and Sewer Drainage Utility Airport Internal Service Municipal Garage Information Services Risk Management Employee Insurance Employee Flexible Spending

18,712,986 3,443,258 1,552,850

48,513,848 1,726,563 10,406,608 876,965 238,807 932,658 19,861,492 (6,779) 266,957,064

7

City of Amarillo, Texas Cost Allocation Plan for the Period Ending September 30, 2013 Financial Statement Unallowable Costs Report

Capital General Fund Capital Projects Total Nonmajor Governmental Funds Special Revenue Funds Bonded Debt Service Fund Compensated Absences Fund Permanent Fund Enterprise Funds Water and Sewer Airport Internal Service Municipal Garage Information Services Risk Management Employee Insurance Employee Flexible Spending

Debt Service

57,453 20,378,474

57,453 20,378,474

3,443,258 1,552,850

178,120 3,443,258 1,552,850

4,996,108

25,610,155

178,120

20,614,047

8

Total

City of Amarillo, Texas Cost Allocation Plan.for the Period Ending September 30, 2013 Financial Statement Allowable Costs Report

General Fund Capital Projects Total Nonmajor Governmental Funds Special Revenue Funds Bonded Debt Service Fund Compensated Absences Fund Permanent Fund Enterprise Funds Water and Sewer Drainage Utility Airport Internal Service Municipal Garage Information Services Risk Management Employee Insurance Employee Flexible Spending

( ·

Reconciliation to 09/30/2013 Audit p. 30 General p. 30 Capital Projects p. 30 Other Governmental Funds p. 123 Mise Special Revenue Funds* p. 111 Bonded Debt Service Fund p. 111 Compensated Absences Fund p. 34 Water and Sewer p. 34 Drainage Utility p. 34 Airport p. 34 Internal Service

Total Cost 140,319,334 20,378,474 18,712,986 3,443,258 1,552,850

Capital

Debt Service

(57,453) (20,378,474) (178,120)

Allowable Cost 140,261,881

18,534,866 (3,443,258) (1,552,850)

48,513,848 1,726,563 10,406,608

48,513,848 1,726,563 10,406,608

876,965 238,807 932,658 19,861,492 (6,779) 266,957,064

876,965 238,807 932,658 19,861,492 (6,779) 241,346,909

140,319,334 20,378,474 24,281,361 (572,267)

(20,614,047)

(4,996,1 08)

(57,453) (20,378,474) (178,120)

140,261 ,881

(3,443,258) (1,552,850) 48,513,848 1,726,563 10,406,608 21,903,143 266,957,064

(20,614,047)

(4,996,108)

24,103,241 (572,267) (3,443,258) (1,552,850) 48,513,848 1,726,563 10,406,608 21,903,143 241,346,909

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

9

City of Amarillo, Texas Cost Allocation Plan for the Period Ending September 30, 2013 Financial Statement Reconciliation Report

266,957,064

Total Costs per Financial Statements Add Allowable Costs Not Included in Financial Statements

* Depreciation

16,482,080

Deduct Unallowable Costs Included in Financial Statements Capital Debt Service Subtotal

(20,614,047) (4,996,108) (25,61 0, 155) (9, 128,075) 257,828,989

Total Adjustments Total Allowable Costs

* page 59 of the 09/30/2013 Audit Report

10

City of Amarillo, Texas Cost Allocation Plan for the Period Ending September 30, 2013 Cost Adjustment Report General Fund Mayor and Commission 1011 1020 City Manager 1030 Tourism & Economic Develo 1040 Judicial Human Resources 1110 1120 Risk Management 1210 Legal 1220 City Secretary 1231 Communications Emergency Management Serv 1232 1241 Civic Center Promotions 1243 Civic Center Operations 1245 Civic Center Sports Box Office Operations 1248 1249 Globe News Center 1251 Custodial Services Facilities Maintenance 1252

74,981 971,855 3,083,969 475,163 669,552 363,819 971,846 254,622 935,964 423,448 274,592 1,804,052 330,533 343 ,515 275,365 1,259,526 1,842,968

298,211 Benefits

(365,994) Utilities

74,981 971,855 3,083,969 475,163 967,763 363,819 971,846 254,622 935,964 423,448 274,592 1,804,052 330,533 343,515 275,365 893,532 2,620,363

365,994 Custodial Services 253, 793 Police 157,608 Library 1260

Library

3,617,582

1270 1305 1310 . 1315 1320 1321 1325 1335 1340 1345 1350 1410 1420 1431 1432 1610

AECC Municipal Court Teen Court Finance Accounting Payroll Purchasing Vital Statistics Benefits Central Stores General Fund Transfers Engineering Street Department Solid Waste Collection Solid Waste Disposal Police

4,290,374 1'115,642 31,810 854,141 1,052,187 191 ,998 500,842 51 ,295 298,211 299,238 2,847,562 1,501,784 7,523,425 7,873,389 3,438,376 35,301 ,925

1640 1670 1680 1710 1720 1731 1732 1740 1750 1761 1762 1763 1811 1812 1820 1830 1840

Civilian Personnel Tobacco Senat Bill 55 Knock & Talk Animal Control Planning Traffic Administration Traffic Field Operation Building Safety Environmental Health Transit Fixed Route Transit Demand Response Transit Maintenance Ross Rogers Comanche Trail Parks & Rec Administratio Tennis Center Swimming Pools

4,184,168 141 22,862 1,613,192 485,091 564,131 3,263,288 2,162,435 780,120 2,518,504 1,285,281 463,231 2,095,420 1,302,863 369,842 98,738 420,494

(157, 608) Utilities (306,279) Library Admin

191,998 Payroll (191,998) Payroll

3,153,695 4,290,374 1 '115,642 31,810 854,141 1,244,185 500,842 51,295

(298, 211) Benefits

(472,057) Public Works Admin

(519,996) Police Admin (253, 793) Utilities

(73,084) Vector Control

11

299,238 2,847,562 1,029,727 7,523,425 7,873,389 3,438,376 34,528,136 4,184,168 141 22,862 1,613,192 485,091 564,131 3,263,288 2,162,435 707,036 2,518,504 1,285,281 463,231 2,095,420 1,302,863 369,842 98,738 420,494

City of Amarillo, Texas Cost Allocation Plan for the Period Ending September 30, 2013 Cost Adjustment Report 1850 Parks & Recreation Progra Park Maintenance 1861 1862 Zoo Maintenance 1863 ZooSchool Education Progr 1870 Athletic Administration Softball Program 1871 1872 Basketball Program 1873 Track Program 1874 Volleyball Program 1875 Flag Football Program 1876 Baseball 1910 Fire Operations 1920 Fire Support 1930 Fire Marshal 1940 Fire Civilian Personnel LBAM Library Admin PDAM Police Admin PWAM Public Works Admin VECT Vector Control

Special Revenue 20110 Program Management 20115 Code Enforcement 20116 Code Inspector 20125 Rehab Support 20130 Housing Rehab 20135 Park Improvements 20140 Public Services 20155 Neighborhood Facilities 20165 Micro Loan Program 20170 HPRP 20210 Housing Assistance 20220 Mod Rehab 20230 Housing Vouchers 20250 5 YEAR MAINSTREAM VOUCHE 20310 Home Administration 20320 Home Projects 20400 SHELTER PLUS CARE 20500 SUPPORTIVE HOUSING 20600 AFFORDABLE HOUSING 20700 TX Emergency Shelter Gra 20755 HMIS 2008-2010 20800 Court Technology 20910 Court Security Fund 21115 Library System Admin 21122 Networked Resources 21128 Tech Asst Negotiated Gra 22150 Safe and Sober TXDOT Pr 22160 Click It or Tickit 23100 Summer Lunch Program 24130 Metropolitan Medical Res

445,813 6,144,425 389,160 16,314 159,062 161 '135 7,162 7,057 110,892

445,813 6,144,425 389,160 16,314 159,062 161,135 7,162 7,057 110,892

21,698,595 3,103,118 27,160 1,216,636

21,698,595 3,103,118 27,160 1,216,636 306,279 519,996 472,057 73,084

306,279 519,996 472,057 73,084

Library Admin Police Admin Public Works Admin Vector Control

260,411 83,495 55,910 115,608 482,917

260,411 83,495 55,910 115,608 482,917

217,929 428,152

217,929 428 ,152

538,825 22,895 7,862,805 307,500 55,105 819,498 332,161 180,539 10,899 376,968 110,183 79,918 113,738

538,825 22,895 7,862,805 307,500 55 ,105 819,498 332,161 180,539 10,899 376,968 110,183 79,918 113,738

2,384 165,946 9,745 276,759

2,384 165,946 9,745 276,759

12

City of Amarillo, Texas Cost Allocation Plan for the Period Ending September 30, 2013 Cost Adjustment Report 24131 24200 24250 24333 24380 24390 25011 25012 25013 25014 25015 25020 25022 25035 25045 25311 25312 25313 25314 25317 25318 25320 25321 25322 26110 26130 26140 26150 26170 26180 26190 26200 26210 26300 26400 26610 26620 26630 26710 27100 27200 27300 27400 27510 27610 27710 27800

MMR Capability Focus Urban Transportation Pia Photographic Traffic Enf MMRS HSGP GDEM State Homeland Sec Prog SHSP LEAP AHD Public Health Refugee Health TDH Immunizations HIV Prevention Core Public Health Bioterrorism Grant HIV Surveillance Local Tubercu losis - Fed Local Tuberculosis - State W IC Administration W IC Nutrition Education W IC Breastfeeding W IC Client Services W IC Lactation Consultant W IC Peer Counselor W IC Mentor W IC Obesity WIC R D Grant JAG Traffic Enforcement FY10 JAG Program JAG 2010 Directed Patrol FY11 JAG Program FY09 JAG Program JAG FY09 Recovery Dir Pa FY09 Recovery Act JAG APD Seized Property Narcotics Unit TX Narcotics Seizures Federal APD Seizures Leose Training-Police Leose Training- Fire Civ Leose Training- Airport AlP Pantex Project Fund Greenways at Hillside Fun Brennan Boulevard Fund Colonies Tutbury Public lmprv Dist Point West PID Quail Creek Public lmprov Vineyards PID Redstone PID

7 372,849 540,257 170,503

7 372,849 540,257 170,503

3,835 682,216 489,935 270,780 234,181 130,598 269,072 50,710 3,736 102,659 149,219 403,816 60,276 463,793 8,533 43,842 20,535 31,175 18 23,853 17,505 16,076 990

3,835 682,216 489,935 270,780 234,181 130,598 269,072 50,710 3,736 102,659 149,219 403,816 60,276 463,793 8,533 43,842 20,535 31,175 18 23,853 17,505 16,076 990

20,604 94 68,102

20,604 94 68,102

231,970 6,847

231,970 6,847

118,035 281,230 18,266 264,733 15,594 28,033 7,313 1,516 1,270

118,035 281,230 18,266 264,733 15,594 28,033 7,313 1,516 1,270

13

City of Amarillo, Texas Cost Allocation Plan for the Period Ending September 30, 2013 Cost Adjustment Report Debt Service 31100 Provision for Comp Absences 32000 General Obligation Debt 32010 2001 COs 32020 2003 COs 32030 2006 COs 32050 2008A COs 32060 2008B COs 32070 2011A COs (Golf) 32080 2011 B COs (TIRZ#1)

Capital Projects 4101 0 General Construction 41500 Street Improvement 42100 Street & Drainage Improve 42510 Golf Course Improvement 43100 Solid Waste Disposallmpr 43510 T-Anchor Bivins lmproveme 44100 Civic Center Improvement 45510 Park Improvement Fund IS 46100 CO Bond Construction 06/0

Enterprise Water and Sewer 52100 Utilities Office 52110 Director of Utilities 52120 Water & Sewer General 52121 Sewer General 52122 Water General 52123 Water & Sewer- Transfer 52200 Water Production 52210 WaterTransmission 52220 Surface Water Treatment 52230 Water Distribution 52240 Waste Water Collection 52260 River Road Water Reclamation 52270 Hollywood Road Waste Water Tre 52281 Laboratory Admin Airport 54110 Department of Aviation 54200 Airport PFC fund Drainage Utility 56100 Drainage Utility

2,190,917 1,571,515 644,312 2,476,321 4,771,965

2,190,917 1,571,515 644,312 2,476,321 4,771,965

5,875,298 4,390,511 8,585,155 5,972,251 3,857,273 2,837,443 3,882,382 1,458,505

5,875,298 4,390,511 8,585,155 5,972,251 3,857,273 2,837,443 3,882,382 1,458,505

10,406,608

10,406,608

1,726,563

1,726,563

14

City of Amarillo, Texas Cost Allocation Plan for the Period Ending September 30, 2013 Cost Adjustment Report Internal Services Municipal Garage 61110 Municipal Garage Operations 61120 Equipment Replacement

2,236,289 (1 ,359,324)

2,236,289 (1 ,359,324)

Information Services REIM 62110 IT Administration 62120 IT Operations 62130 IT Systems 62140 IT Infrastructure & Support 62150 IT Capital 62160 IT Public Safety 62170 IT GIS 62180 IT Print Services 62190 Telecommunication

(4, 167,442) 740,703 453,638 729,276 1,423,324 483 ,007 439,188 51,038 43,468 42,607

(4, 167,442) 740,703 453,638 729,276 1,423,324 483,007 439,188 51 ,038 43,468 42,607

Risk Management 63110 Self Insurance General 63115 Unemployment Claims 63120 Fire & Extended Coverage 63125 Workers Compensation 63160 General Liability 63170 Police Professional 63185 Automobile Liability 63190 Auto Physical Damage 63195 City Property

587,737 (213,049) 455,519 143,105 (42,398) (79,038) 25,394 87,455 (32,067)

587,737 (213,049) 455,519 143,105 (42,398) (79,038) 25,394 87,455 (32,067)

19,134,707 66,837 659,948

19,134,707 66,837 659,948

(6,779)

(6,779)

241,346,909

241,346,909

Employee Insurance 64100 Health Plan 64200 Dental Plan 64300 City Care Clinic Flexible Spending 65100 Employee Flex Plan Permanent Fund 70200 Pavillard Trust

15

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financiai .C osts 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting -A«dit · 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4600 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7600 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

1245 ICE 1249 GLOBE 1260 1231 1220 CITY 1230 EMERG 1011 1030 1040 MAYOR TOURISM JUDICIAL SECRETARY MANAGEMENT COMMUNICAT HOCKEY NEWS CENT LIBRARY 275,365 3,153,695 935,964 330,533 475,163 254,622 715,828 241,346,909 74,981 3,083,969 899,627 0 366,878 1,922 837 478,866 0 16,482,084 14,813 0 0 381,044 7,923 0 31,024 0 0 0 0 0 275,365 4,434,366 263,382 1,194,694 1,333,866 332,455 475,163 257,828,993 89,794 3,083,969 0 0 0 0 0 0 0 0 1,043,585 300,462 650 15,592 866 2,382 433 0 1,083 650 466,462 866 0 0 0 0 1,142 0 0 0 102,771 0 0 0 0 0 0 0 0 47,828 0 0 777 18,638 2,847 518 0 0 0 126,063 0 0 0 0 0 0 0 0 0 1,059,151 0 0 15,119 630 2,310 420 0 1,050 630 840 441,175 840 0 0 0 0 0 0 0 0 886,096 12,011 0 0 0 0 0 0 0 0 43,773 0 0 0 0 0 0 0 0 317,299 0 0 960 0 1,080 0 0 1,120 0 82,646 53 0 0 0 0 0 0 0 0 1,391,192 0 0 11,195 2,004 2,707 925 771 886,004 0 8,634 1,330 735 7,298 1,115 203 304 405 214,681 405 0 507 304 0 0 0 0 0 0 0 0 2,312 146,569 2,235 185 154 540 0 1,724 266 147 400 143,937 7,366 1,781 609 507 5,681 875 484 1,319 581,938 0 3 0 0 672 15 3 56 0 42,377 0 89 0 0 1,463 18 45 48 52,710 0 0 0 0 0 0 0 0 0 351,856 0 0 545 765 475 65 3 26 0 309,480 0 0 0 0 0 0 0 0 0 742,871 0 0 0 0 0 0 0 0 0 453,638 0 0 0 0 17,802 1,187 3,560 2,374 356,044 0 0 1,187 0 0 3,849 1,925 0 0 0 356,043 0 0 0 0 4,130 2,478 4,956 0 356,039 0 0 3,304 377 14,686 565 753 1,506 0 356,041 0 0 941 0 0 0 0 0 0 1,424,164 0 0 0 0 6,889 212,423 3,445 41,336 21,816 1,715,459 0 0 4,593 0 0 64,108 1,308 6,978 6,106 560,895 0 0 1,744 0 0 0 0 0 0 0 529,061 0 0 1,957 0 0 126 2,052 0 0 51,458 0 0 0 0 0 0 3,474 0 0 61,379 0 0 -9,100 -388,713 -31,648 0 0 -8,082 -90,454 -4,167,442 0 0 0 0 0 0 0 0 2,433,568 0 0 0 471 0 4,501 2,986 0 0 2,460,471 0 0 0 -1 0 0 0 0 -33 -205,748 0 0 0 0 -248 -2,366 -1,569 0 0 -1,250,797 0 0 0 0 0 0 0 0 0 1,012,306 191,170 0 0 0 206 21,027 2,680 0 0 196,666 31,746 0 0 0 0 3,268 1,783 4,754 0 352,966 12,776 0 0 0 0 27,732 0 0 0 927,156 0 0 0 0 0 1,399 0 4,379 0 134,354 13,266 0 0 0 0 0 0 0 0 0 0 193,996 0 0 250,932 0 0 0 0 0 0 0 259,454 0 0 0 1,102 0 0 0 0 0 81,723 0 0 0 0 0 0 0 0 0 26,972 0 0 0 0 69,716 0 0 0 3,428,281 0 0 11,615 0 0 0 0 3,712 0 356,373 35,187 0 0 0 0 0 0 0 659,971 0 0 409,981 0 0 0 0 0 0 0 422,406 0 0 0 0 0 0 0 9,379 0 516,683 0 0 0 0 0 0 0 114,878 0 0 0 0 0 0 0 0 0 4,268,250 0 0 0 0 0 0 0 0 0 738,892 0 0 0 0 0 0 0 0 0 0 0 2,500,206 0 0 0 0 0 0 0 0 0 27,381,066 0 0 0 0 0 0 0 0 0 1,814,827 0 0 0 0 0 0 0 0 473,875 0 0 0 0 0 0 0 1,059,064 0 0 0 0 0 0 0 0 0 424,601 0 0 0 0 311,702 0 0 0 0 0 0 0 311,702 0 0 0 0 0 0 0 0 0 394,413 0 0 0 0 0 0 0 0 4,601,964 0 0 0 0 0 0 0 0 356,657 0 0 0 0 0 0 0 0 637,056 0 0 0 0 0 0 0 0 0 0 0 0 0 24,645 0 0 0 0 0 0 0 181,101 0 0 0 0 0 0 0 0 0 4,619,980 0 0 2,434 984,009 4,056 18,823 33,433 87,240 48,045 73,463,436 598,797 16,039 277,799 5,418,375 296,816 1,281,934 1,381,911 336,511 331,292,425 688,592 3,100,008 493,986 0 0 0 0 0 0 0 0 -73,463,436 0 277,799 5,418,375 1,381,911 336,511 493,986 296,816 1,281,934 257,828,989 688,592 3,100,008 87,240 37,828 0 125,068

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

16

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting -Payroll 3900 Accounting-Grants 4000 Accounting -Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 2·00 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

1432 SOLID 1431 SOLID 1340 1350GF 1410 1420 1305MUNIC 1310 TEEN 1321 1335 VITAL COURT COURT Payroll STATISTICS Benefits TRANSFERS ENGINEERIN STREET WASTECOLL WASTE DISP 7,673,369 3,436,376 51,295 0 2,647,562 1,029,727 7,523,425 1,115,642 31,610 0 0 616,652 4,693 0 104,499 5,649,940 ' 156 6,762 0 0 52,136 15,966 91,260 47,935 4,974 21,676 -2,647,562 93,210 0 6,195 6,544,379 3,459,237 0 1,225,466 13,421,300 56,425 21,676 6,195 1,215,634 31,610 0 0 0 0 0 0 0 0 0 0 0 0 3,661 16,407 23,366 6,930 217 4,961 217 0 0 0 0 0 0 0 0 0 0 0 6,440 2,501 1,329 6,643 0 0 0 0 0 0 0 0 259 0 0 0 0 5,954 0 259 0 0 0 0 0 0 0 0 0 0 6,719 17,646 22,676 0 0 3,570 4,630 0 210 210 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,449 0 0 0 0 79,325 3,449 0 907 360 0 667 53 27 0 669 27 720 0 0 0 0 0 0 0 0 0 0 9,671 896 0 4,460 21,196 22,169 3,364 0 156 89 3,244 1,723 6,616 10,947 0 0 101 0 2,331 101 0 0 0 0 0 0 0 0 0 0 0 690 4,231 4,429 1,931 0 31 179 676 18 13,947 14,599 6,363 104 569 0 2,934 2,227 59 0 163 221 94 134 0 0 26 3,102 7 0 551 96 0 179 0 0 341 2,276 0 0 0 0 0 0 0 0 0 0 0 0 5,442 1,240 160 13,572 0 0 0 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,167 0 2,374 0 9,494 5,934 7,121 5,934 0 3,560 0 19,245 11,547 17,321 0 0 0 1,925 0 0 0 4,130 0 15,696 9,067 2,476 626 826 0 1,652 6,402 188 1,130 0 3,766 15,439 19,958 565 4,707 0 0 0 0 0 0 0 0 0 0 0 9,186 3,445 0 21,816 8,036 2,296 6,869 41,336 0 4,593 1,308 0 8,286 3,053 2,617 872 2,617 15,700 0 1,744 0 0 0 0 0 0 0 65,763 0 0 126 442 63 156 0 600 537 1,736 32 95 0 0 0 0 17,372 0 0 0 0 0 -53,187 -16,289 -5,074 -22,114 0 -93,097 -48,900 -95,066 0 -6,320 0 0 0 0 0 0 0 0 0 0 598,519 309,153 0 0 0 7,582 308,092 0 0 0 0 -202 0 0 0 0 -261 0 0 0 -314,575 -162,487 0 0 0 -3,965 -161,930 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,237 1,031 0 0 2,474 618 4,947 0 0 0 0 0 2,377 0 35,208 1,664 9,506 0 0 0 0 0 0 0 0 0 53,542 0 0 0 12,823 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12,224 14,659 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,835 0 0 0 0 0 0 0 0 39,860 0 0 34,014 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 79,869 139,083 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22,951 114,756 145,608 43,202 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 235,732 133,544 464,808 704,003 -110 53 5,044 260,660 4,467 6,610 3,694,966 9,248,362 53 1,359,030 13,666,108 61,469 21,568 1,476,294 36,277 12,805 0 0 0 0 0 0 0 0 0 0 9,248,382 3,694,968 61,469 21,568 53 1,359,030 13,886,108 1,476,294 36,277 12,805

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

17

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting -Payroll 3900 Accounting -Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Ad min 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Faclll 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

1750 ENVIR 1760 TRANS 1811 ROSS 1812 COMAN 1830 TENNIS 1730 1600 1710ANIMAL 1720 CITY CENTER TRAIL HEALTH FIXED ROUTE ROGERS PLANNING TRAFFIC POLICE CONTROL 98,738 2,095,420 1,302,863 0 3,827,419 707,036 4,267,016 35,112,871 1,613,192 56,700 221 ,049 60,820 634,175 390,247 640 50,833 0 596,564 0 16,480 77,185 57,504 0 26,071 71,864 0 832,508 159,558 765,180 4,901,191 2,168,600 1,549,983 0 4,294,851 36,541,943 1,735,889 0 0 0 0 0 0 0 0 0 217 4,981 12,993 7,363 10,611 2,382 73,845 5,414 0 0 17,129 0 0 3,140 0 0 7,137 0 0 0 3,829 0 0 0 0 0 0 259 8,801 5,954 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 210 12,599 7,139 4,830 0 10,289 2,310 71,603 5,250 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 5,199 573 160 293 6,159 0 747 4,173 0 0 0 0 0 0 0 0 0 276 11,946 5,913 3,721 0 10,932 2,345 102,804 4,718 101 6,082 3,446 2,331 0 4,967 1,115 34,564 2,534 0 0 0 0 0 0 0 4,442 0 55 1,180 743 2,385 0 2,182 468 20,522 942 182 2,448 3,890 7,192 1,543 7,860 3,104 0 67,637 0 0 152 199 141 0 14 0 1,640 0 38 48 676 150 1,512 851 0 1,971 0 0 0 0 0 0 0 0 0 3,760 191 18,815 21 12,692 544 0 692 27,572 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,374 20,176 2,374 0 7,121 2,374 5,934 8,308 0 0 23,095 0 0 0 0 3,849 1,925 0 0 6,609 18,174 0 8,261 0 10,739 3,304 0 12,238 2,448 12,050 7,155 3,954 0 78,890 5;460 0 0 0 0 0 0 0 0 0 0 27,558 16,075 27,558 5,741 9,186 0 443,218 28,706 0 8,722 2,181 3,489 2,181 0 10,467 168,337 10,903 0 0 0 0 0 0 0 315,332 0 0 663 126 221 0 1,326 505 10,260 253 0 6,949 2,316 0 0 3,474 0 1,158 0 0 -26,596 -58,661 -81,183 -16,812 -78,739 0 -849,264 -73,310 0 0 0 0 0 0 0 0 0 0 31,146 0 57,186 0 32,303 12,098 378,010 24,132 0 -26 -19 0 -20,106 -1 0 0 -3,533 0 -16,370 0 -30,056 -6,358 0 -16,978 -198,678 -12,684 0 0 0 0 0 0 0 0 271,302 0 0 0 3,092 0 0 8,040 3,298 14,224 297 0 891 0 1,486 1,040 0 0 34,465 0 0 0 0 0 0 0 0 16,639 0 0 0 0 8,645 0 0 0 0 0 0 0 0 0 0 0 192,306 0 0 0 0 0 0 0 0 0 0 0 8,143 0 0 6,629 0 0 0 0 0 0 0 0 0 0 25,207 0 0 0 0 10,593 9,754 0 0 0 0 30,286 0 0 0 0 22,932 0 0 0 0 0 0 0 0 0 0 0 654,215 0 0 0 0 0 0 0 0 0 0 0 0 0 78,624 40,369 1,429 0 0 0 0 0 107,362 0 0 0 0 0 0 0 0 0 0 0 0 0 4,058,385 0 0 0 0 0 0 0 0 0 738,892 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66,154 0 0 0 0 0 0 119,993 5,217 0 0 0 177,380 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 431,311 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 115,246 0 0 0 0 0 0 3,680,383 535,871 0 260,315 171,442 6,708 233,492 164,753 613,157 546,557 153,154 10,421,573 1,721,425 166,266 5,065,944 2,428,915 2,349,046 546,557 4,528,344 918,334 46,963,516 0 0 0 0 0 0 0 0 0 166,266 2,428,915 1,721,425 546,557 4,528,344 918,334 5,065,944 46,963,516 2,349,046

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

10,421,573 -76,284 0 10,345,289

164,753 20,641 0 185,394

18

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

zoo

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations ..

_.

zoo

1863 1870 1870 1872 1873 1840 SWIM 1850 RECR 1861 PARK 1862 POOLS PROGRAM MAINTENANC MAINTENANC SCHOOLED ATHLETICS SOFTBALL BASKETBALL TRACK 159,062 161,135 7,162 7,057 389,160 16,314 6,144,425 420,494 445,813 3,777 0 0 0 0 63,679 96,754 551,660 354,223 7,243 0 0 0 0 0 2,025 14,176 55,034 16,314 159,062 164,912 7,162 7,057 519,273 1,011,649 6,553,682 460,082 0 0 0 0 0 0 0 0 0 866 0 0 20,573 2,362 0 0 4,115 3,465 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,847 0 1,035 0 0 4,142 4,916 24,591 0 0 0 0 0 0 0 0 0 640 0 0 0 19,946 2,310 0 3,990 3,360 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 213 53 0 453 4,391 320 133 0 0 0 0 0 0 0 0 0 445 451 20 20 1,163 1,266 17,357 1,110 46 405 0 0 9,629 1,115 0 0 1,622 1,926 0 0 0 0 0 0 0 0 0 90 4 4 222 9 69 3,465 236 257 13 13 730 30 293 297 11,419 776 647 0 2 0 0 0 0 0 0 0 0 603 0 0 0 0 613 1,026 320 0 0 0 0 0 0 0 0 0 24 0 0' 0 0 265 2,637 141 16,699 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,560 0 0 2,374 6,306 0 0 . 1.167 0 0 0 0 0 0 7,696 0 0 0 0 0 0 0 0 4,130 0 0 0 0 0 0 1,130 17,134 2,071 0 377 0 0 0 0 0 0 0 0 0 0 0 0 0 1,146 8,038 13,779 3,445 0 0 1,306 0 0 0 0 436 3,053 5,233 0 0 0 0 0 0 0 0 0 0 0 0 0 316 3,157 0 0 410 ·o 0 0 0 0 0 0 0 0 0 -7,369 0 0 0 -14,461 -56,142 0 -2,066 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 923 193,600 2,270 0 0 0 0 0 0 0 -67 0 0 0 0 0 0 -485 -101,754 -1 ,193 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16,009 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,660 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 42,661 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57,366 20,666 0 0 0 63,473 99,124 495,621 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 61 65 26,616 691 37 69,936 107,592 116,639 762,565 7,116 16,399 167,676 165,803 7,199 626,665 1,130,467 7,336,247 530,019 0 0 0 0 0 0 0 0 0 165,603 7,199 7,116 7,336,247 530,019 16,399 167,676 626,665 1,130,467

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

19

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Ad min 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 47 40 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7 400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

20600 20700 20400 20500 1940 FIRE 2010COMMU 2020 1874 1876 VOLLEYBALL BASEBALL CIVILIAN DEVELOPMEN HOUSING SHELTER SUPPORTIVE AFFORDABLE TXEMERGEN 332,161 180,539 10,899 376,968 2,629,208 8,732,025 110,892 0 1,216,636 0 0 0 19,829 136 0 344 0 0 0 0 0 0 0 0 0 0 21,128 376,968 332,161 180,539 10,899 0 1,237,764 2,649,037 8,732,161 111,236 0 0 0 0 0 0 0 0 0 0 0 0 3,898 2,166 1,949 0 0 0 0 0 0 0 2,854 2,569 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,100 1,890 0 0 3,780 0 0 0 0 0 0 0 0 0 0 0 0 0' 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 53 0 0 2,280 0 107 107 0 0 0 0 0 0 0 0 0 31 1,055 7,361 24,447 930 505 3,465 310 0 0 0 0 1,013 1,825 912 0 0 0 2,981 1,428 20,791 86 69,051 2,627 0 0 0 4,880 101 6 211 1,470 186 62 0 692 20 694 333 4,843 16,084 612 2,280 204 0 0 0 0 190 1,238 0 0 0 82 0 0 0 777 2,949 0 0 0 105 0 0 0 0 0 0 0 0 0 0 0 79 6 0 0 0 0 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,747 0 0 7,121 5,934 0 0 0 0 7,698 15,396 0 0 0 0 0 0 0 13,217 6,609 0 0 0 0 0 0 0 1,506 1,695 0 0 3,577 0 0 0 0 0 0 0 0 0 0 0 0 0 28,706 8,038 0 0 0 11,482 0 0 0 3,053 3,053 0 0 0 4,361 0 0 0 0 0 0 0 0 0 0 0 0 316 284 0 0 0 410 0 0 0 0 0 0 0 0 0 0 0 0 -64,904 -43,577 0 0 -21,553 0 0 0 0 0 0 0 0 0 0 0 0 0 2,844 948 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -1,495 -498 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,649 206 0 0 0 0 0 0 0 6,536 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,433 5,433 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14,410 14,410 ·0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ·o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 148 4,941 142,773 2,367 20,452 72,014 4,354 577 107 182,906 11,047 381 ,909 2,721,050 8,874,934 336,515 107 1,258,216 111,813 0 0 0 0 0 0 0 0 0 11,047 381,909 2,721,050 8,874,934 336,515 182,906 107 1,258,216 111,813 72,014 1,266 0 73,280

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

20

142,773 32,689 -8,118 167,344

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 1111T Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Ad min 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 47 40 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Pollee 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 770d Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PI OS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

2530 20800COURT 20910 COURT 2100 23100 SUMM 24200 URBAN 2425 PHOTO 2500 HEALTH WIC LUNCH TRANS PLAN TRAFFIC ENF DEPARTMENT SECURITY LIBRARYGR TECHNOLOGY 276,759 372,849 540,257 2,233,887 1,181,207 79,918 113,738 2,384 0 129,858 91,092 0 0 -158 0 0 0 0 0 0 0 0 0 0 79,918 113,738 2,226 276,759 372,849 540,257 2,363,745 1,272,299 0 0 0 0 0 0 0 0 4,764 0 433 0 0 866 217 6,930 1,142 0 9,135 6,281 0 0 0 0 0 0 0 0 0 0 0 78 0 0 0 518 0 0 0 0 0 0 0 0 0 0 0 0 4,620 0 420 0 0 840 210 6,719 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,898 0 0 0 107 107 0 27 0 0 347 0 0 0 0 0 0 0 0 0 3,307 224 318 7 775 1,044 1,513 6,254 2,230 101 3,244 0 203 0 0 405 632 899 19 2,189 2,948 4,272 17,665 9,341 1 155 208 302 1,248 660 45 64 147 510 687 995 4,115 2,176 210 4 0 19 0 194 20 0 0 0 57 0 1,600 1,342 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,560 4,747 0 0 0 0 1,187 1,925 0 0 0 0 0 1,925 0 3,304 3,304 0 0 0 0 0 0 5,837 3,954 0 565 0 0 753 188 0 0 0 0 0 0 0 0 56,263 14,927 2,296 1,148 0 0 0 0 3,925 872 0 0 0 0 0 436 0 0 0 0 0 0 0 0 0 2,052 537 0 0 0 0 63 0 0 0 0 0 0 0 0 -2,191 -95,831 -30,728 -341 0 0 -3,479 0 0 0 0 0 0 0 0 0 1,101 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -578 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,390 1,031 0 0 0 0 0 0 2,674 0 0 0 0 0 0 0 26,771 37,135 0 0 0 0 0 0 0 0 0 0 0 0 2,493 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19,930 35,515 0 0 0 0 0 0 0 0 0 0 0 6,613 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,350 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 65,855 0 0 0 0 0 0 0 0 106,140 1,048 10,213 31 3,628 86,270 8,619 94,534 80,966 123,951 2,258 280,387 459,119 548,876 2,458,279 1,378,439 0 0 0 0 0 0 0 0 2,258 280,387 459,119 2,458,279 1,378,439 548,876 80,966 123,951

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

86,270 2,046 0 88,316

21

8,619 -219 0 8,400

94,534 8,434 0 102,968

106,140 12,323 0 118,463

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 1111T Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Ad min 4700 IS-Operations 4710 IS-JDE 47201S-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Faclli 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

31100 COMP 27610 27710 27800 27300 27400 27510 27100 27200 GREENWAYS BRENHAM COLONIES TUTBURY POINT WEST QUAIL CRK VINEYARDS REDSTONE ABSENCES 0 1,270 1,516 28,033 7,313 15,594 281,230 18,266 264,733 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,313 1,516 1,270 18,266 264,733 15,594 28,033 281,230 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,221 0' 0 0 0 0 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 4,348 20 4 741 44 78 787 51 o· 0 0 0 0 0 0 0 0 0 12 10 2,093 123 222 58 2,224 144 868 1 1 9 16 4 10 148 157 2,860 2 29 52 13 3 34 488 518 0 0 1 1 2 1 7 17 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34 0 0 17 173 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 469 471 77 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -40 -247 0 -248 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 60 51 1,118 292 10,558 622 11 ,216 728 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67 10,297 827 1,486 389 81 15,332 1,028 14,302 10,297 1,337 16,421 29,519 7,702 1,597 279,035 19,294 296,562 0 0 0 0 0 0 0 0 0 10,297 1,337 29,519 7,702 1,597 279,035 16,421 296,562 19,294

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

22

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting -General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 47201S-Hansen 4730 IS-HB 47 40 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Faclli 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Chile Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocation s

\.

41010 GENE 41500 32050 32060 32070 32080 32020 32030 2006 32000 GENE 32010 cos 2008A CQs . 20088 COs 2011A COs 20118 COs CONSTRUCT STREET DEBTSERV 2001 cos 2003 cos 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,183 150 0 0 0 0 0 97 0 0 0 0 0 0 0 0 0 0 0 0 2,586 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ''312 0 0 709 151 126 129 131 487 7,595 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 26 26 62 142 97 1,516 30 0 0 85 86 206 466 320 4,997 100 83 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 580 5,769 150 14,206 281 234 239 243 1,317 904 5,769 150 14,206 234 239 243 580 1,317 904 281 0 0 0 0 0 0 0 0 0 0 150 234 239 243 580 1,317 904 5,769 14,206 281

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

23

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legal-Ass! City Attys 6100 Custodial Services 6200 Custodial Services,City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

44100 45510 PARK 46100 5200WATER 5400 43100 SOLI 43510 T-AN 41200 STRT 42510 GOLF &SEWER AIRPORT &DRAINAGE IMPROVE MEN WASTEDISP BIVINS IMP CCIMPRV IMPROVEMEN 2007COS 46,942,333 10,406,608 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -98,796 46,843,537 10,406,608 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 49,591 11 ,911 0 0 0 0 0 0 0 15,701 0 0 0 0 0 0 0 0 15,552 0 0 0 0 0 0 0 0 7,766 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11,549 0 0 0 0 0 48,085 0 0 0 0 0 0 0 0 0 0 0 2,169 55 907 77 465 18,347 2,104 202 48 0 103,467 0 0 0 0 0 0 0 8,785 53 0 0 0 293 0 0 8,545 0 0 0 0 0 0 0 0 0 29,136 0 0 0 0 0 0 131,426 0 23,212 5,575 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 86,468 19,169 0 0 0 0 0 0 0 26,887 54 0 0 0 0 0 0 0 74 0 15,806 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 80,302 6,703 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,934 0 0 0 0 37,978 0 0 0 0 0 0 0 0 0 0 0 100,076 3,304 0 39,652 0 0 0 0 0 0 0 10,920 0 0 0 0 0 42,740 0 0 0 0 0 0 0 0 0 0 43,633 0 0 0 0 0 0 117,120 0 16,572 0 0 0 0 0 44,483 0 00 0 0 0 0 0 0 0 0 1,357 0 4,641 0 0 0 0 0 0 0 0 0 0 0 0 0 1,158 0 -394,343 -84,312 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 227,056 0 0 0 0 0 0 0 0 -461 0 0 0 0 0 0 0 0 -119,338 0 0 0 0 0 0 0 0 o.

0 0 0 0 0 0 0 0 1,649 0 5,360 0 0 0 0 0 0 0 38,179 21,392 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21,855 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20,144 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57,970 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 94,428 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140,412 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,814,827 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 !l 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,200 17 465 2,909,389 131,209 55 256 48 2,169 1,200 465 49,752,926 10,537,817 256 48 2,169 55 17 0 0 0 0 0 0 0 0 0 256 48 2,169 55 1,200 17 465 49,752,926 10,537,817

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

131,209 -3,126 0 128,083

24

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting -Grants 4000 Accounting -Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facill 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

5600 6300 SELF 6400 EMPL 65100 EMPL 7000 9110 9210 92200 9230 VENUE 92710 92800 AMA DRAINAGE INSURANCE INSURANCE FLEX PLAN TRUST/AGNC AEDC AHD AHFC DISTRICT TIRZ#1 LOCALGOV 1,726,563 19,661,492 -6,779 0 0 932,656 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -6,779 1,726,563 932,656 19,661,492 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,732 0 0 0 0 2,599 0 0 0 0 2,264 0 0 0 0 0 0 0 0 0 0 0 0 936 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 617,963 0 0 0 0 0 0 0 0 2,520 0 1,660 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 392 4,176 0 613 3,162 1,934 21 330 396 0 0 0 0 0 0 0 0 0 0 0 0 2,746 53 27 0 160 693 267 0 53 720 0 0 0 0 0 0 0 0 0 0 0 0 4,634 15,331 107,663 1,792 0 37,527 24,467 46 0 10,127 261 0 611 0 0 611 0 1,216 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,060 21,492 356 0 7,491 4,664 965 0 2,021 56 9 1,179 0 24,690 16,096 10,067 70,634 0 3,160 6,663 165 30 0 2,452 0 0 0 0 0 0 0 0 0 9 0 2,167 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,466 455 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,374 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 626 0 1,652 0 0 0 0 0 0 0 0 2,624 0 1,506 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,296 0 11,462 0 0 0 0 0 0 0 0 672 0 4,361 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 63 0 379 0 0 0 32 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -22,946 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 60,667 0 0 0 0 0 0 0 0 0 -42,396 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,649 0 0 825 13,606 0 1,031 0 0 0 0 0 0 0 0 2,674 0 0 594 594 0 0 10,618 0 0 0 0 0 0 0 0 0 0 7,801 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20,314 0 0 0 0 0 0 0 0 0 0 20,692 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16,201 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 424,601 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 82,638 890,940 ' 3,329 456,769 552 76,214 62,027 21 20,225 2,232 679 -3,450 1,369,427 20,752,432 552 76,214 62,027 21 20,225 2,232 679 1,809,201 0 0 0 0 0 0 0 0 0 0 0 1,389,427 20,752,432 -3,450 552. 76,214 62,027 21 1,809,201 20,225 2,232 679

Total Indirect Costs Carry1orward Carry1orward Adjustment Adjusted Indirect Cost

25

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting -Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 47201S-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

CSAM FIRE FIRE CITY VECTOR 1020 CITY CITY 9520 CIVIC CENT CIVIC CENT 9510 CSAdmin AIRPORT CITY TAX CONTROL MANAGER VENUE CODE CHAMBER HLC CITY 971,855 0 0 0 73,084 0 0 0 0 0 0 32,948 0 0 0 0 0 0 0 0 0 0 38,783 0 0 0 0 0 0 0 0 0 0 0 73,084 1,043,586 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 433 0 0 0 0 0 0 0 0 0 0 571 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 420 0 0 0 0 0 0 0 0 0 0 0 0 430,369 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26 165 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,440 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9,005 1,482 0 0 0 203 0 0 0 0 0 0 0 0 2,129 3,04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,798 296 0 0 0 0 0 0 0 0 0 5,925 975 0 .o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26,409 0 0 0 0 0 0 0 0 0 0 10,030 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 !l -21,196 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32,746 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,276 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,765 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56,687 0 0 4,533 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,609 0 0 0 0 0 0 0 0 0 0 0 0 7,516 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,359,794 0 0 0 0 0 0 1,744,584 25,636,482 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 318,790 75,623 0 0 0 0 0 0 0 0 882,359 0 0 3,719,605 0 0 0 0 0 0 0 0 0 0 0 288,273 68,384 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,908 4,533 1,744,584 25,636,482 430,369 1,026,366 2,359,794 109,769 36,351 4,326,669 83,992 1,043,586 1,026,366 2,359,794 4,533 1,744,584 25,636,482 430,369 109,769 36,351 4,326,669 0 0 0 -1,043,586 0 0 0 0 0 0 0 83,992 0 4,533 1,744,584 25,636,482 430,369 4,326,669 1,026,366 2,359,794 109,769 36,351

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

26

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 1OA Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human 'Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting -Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

1120 RISK 1210 1210ACA ASST 1020 CM 1020SS CM 1020CSCM 1020FDCM 1110HUMAN 1110HRHR MANAGEMENT LEGAL CITY ATTY CITY ADMIN MGT&ADMIN DEVEL SVC FIN & LEIS RESOURCES 363,819 971,846 0 967,763 0 0 0 0 0 0 214 885 0 30,328 0 0 0 0 0 59,476 0 10,290 32,249 0 0 0 0 374,323 1,004,980 0 1,057,567 0 0 0 0 0 0 0 0 0 126,063 0 466,460 102,772 47,828 866 1,949 0 2,815 0 0 0 0 0 0 0 3,711 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,035 0 0 0 0 441,168 0 0 0 0 0 0 0 0 0 840 1,890 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13,796 0 0 0 0 0 0 0 2,160 0 240 160 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,047 2,811 0 0 0 0 0 912 0 0 405 0 0 0 0 0 0 0 0 0 0 0 0 0 0 561 0 209 0 0 0 0 0 0 1,850 0 689 0 0 0 0 0 0 131 55 0 0 0 0 0 0 0 0 121 38 0 1,907 0 0 0 0 0 0 0 0 0 0 0 0 0 0 113 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,121 0 4,747 2,374 0 0 0 0 0 0 9,623 0 0 1,925 0 0 0 0 7,435 0 1,652 6,609 0 0 0 0 0 1,695 0 753 1,318 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18,372 0 5,741 12,631 0 0 0 0 0 6,978 0 2,181 4,797 0 0 0 0 0 0 0 0 0 0 0 0 442 0 126 347 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -32,898 0 -10,497 0 -60,673 0 0 0 0 '0 0 o.

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 352,968 0 0 0 0 0 0 0 0 0 2,886 0 0 0 0 0 0 0 6,952 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,447 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11,797 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 50,278 7,328 352,968 441,168 466,460 47,828 126,063 1,585 102,772 441,168 424,601 1,012,308 352,968 47,828 126,063 1,059,151 466,460 102,772 -441,168 -424,601 -1,012,308 -352,968 -126,063 -1,059,151 -466,460 -102,772 -47,828 0 0 0 0 0 0 0 0 0

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

27

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting -Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legal-Ass! City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic .8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

1248 BOX 1251 CUSTO 1251CHALL 1251CSER 1251FAC CS 1251LIB CS 1210CA 1241CC 1243CC LIBRARY SERVICES CITY HALL CENTRAL SE FACILITIES CITY ATTY PROMOTIONS OPERATIONS OFFICE 0 893,532 0 0 0 274,592 1,804,052 343,515 0 0 0 0 0 109,922 2,013,481 761 619 0 0 0 0 0 0 0 0 0 0 0 0 0 894,151 0 344,276 0 384,514 3,817,533 0 0 0 0 0 0 0 0 0 0 0 5,630 0 0 0 866 4,981 2,815 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,730 0 3,365 0 1,035 5,954 0 0 0 0 0 0 0 0 0 0 0 5,459 0 0 2,730 0 840 4,830 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 b 0 0 0 0 0 0 0 0 0 0 747 213 133 0 0 507 0 0 0 0 0 0 0 0 0 0 0 962 3,526 0 0 0 769 5,051 0 0 1,318 2,635 0 0 0 405 2,331 0 0 0 0 0 0 0 0 0 0 192 704 0 0 0 0 153 1,008 0 0 0 0 3,323 633 2,320 506 0 0 0 0 293 0 0 0 150 0 0 0 0 38 170 0 0 0 916 0 0 0 0 0 0 0 0 0 0 0 0 3,279 0 5,416 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,374 0 0 3,560 0 3,560 0 0 0 0 0 0 0 0 0 0 0 4,956 0 0 0 0 0 0 0 0 0 0 0 4,895 3,389 753 0 0 0 0 0 0 0 0 0 0 0 0 0 17,224 14,927 0 0 0 3,445 0 0 0 0 3,489 5,669 0 0 1,308 0 0 0 0 0 0 0 0 0 0 0 0 2,810 189 0 0 0 884 Q. 0 0 0 0 0 0 0 0 0 0 0 -48,640 -26,858 0 0 -6,198 0 0 0 0 0 0 0 0 0 0 0 0 0 948 0 3,906 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -2,053 0 -498 0 0 0 0 0 0 0 0 0 0 196,868 0 0 0 0 0 1,443 0 0 0 0 0 0 0 0 0 4,160 0 0 0 259,455 134,354 81,722 26,972 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a· 0 0 0 0 0 757,140 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 259,455 33,005 134,354 81,722 26,972 196,868 9,899 784,432 12,381 259,455 81 ,722 26,972 134,354 196,868 394,413 4,601,964 356,657 927,156 -259,455 -134,354 -81,722 -26,972 -4,601,964 -356,657 -927,156 -394,413 -196,868 0 0 0 0 0 0 0 0 0

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

28

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Ad min 4700 IS-Operations 4710 IS-JOE 47201S-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel . 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Servlces-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

1315 1315CM 1270 1252LIB 1252POL 1252FAC 1251POL CS 1252 FACIL 1252CHALL 1252CSER FINANCE CASHMGMT AECC POLICE MAINTENANC CITY HALL CENTRAL SE FACILITIES LIBRARY POLICE 0 0 0 4,290,374 854,141 0 0 0 2,620,363 0 0 0 162,643 449 0 0 0 719,569 0 0 0 29,129 0 0 0 0 0 0 45,817 0 0 0 0 0 4,453,017 883,719 0 0 0 3,385,749 0 0 0 0 0 0 0 0 0 0 1,083 0 15,592 0 0 0 0 0 5,414 0 0 20,554 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,294 0 0 0 0 6,471 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15,119 0 0 5,250 0 0 0 0 43,773 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 133 0 0 0 0 27 0 0 0 0 0 0 0 0 0 0 0 0 0 12,012 0 0 0 0 0 0 0 0 5,288 0 0 7,298 0 0 0 0 0 0 2,534 0 0 0 0 0 0 0 0 0 0 0 0 2,398 0 0 0 0 0 1,056 0 0 0 0 0 7,903 0 0 0 0 3,479 0 0 8 0 0 0 0 0 0 1 0 0 895 0 0 0 0 0 19 0 0 0 0 0 0 0 0 0 0 0 0 85 0 0 0 0 1,076 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,747 0 0 0 0 2,374 0 0 0 0 1,925 0 0 0 0 0 0 0 0 0 9,913 0 0 0 0 1,652 0 0 0 0 14,309 0 0 0 0 9,414 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51,671 0 0 0 0 0 0 18,372 0 19,625 0 0 0 0 0 6,978 0 0 0 48,993 0 0 0 0 0 0 0 0 0 1,610 0 0 0 0 1,831 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -148,284 0 0 -46,739 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14,938 0 0 0 0 0 0 0 0 0 -49 0 0 0 0 0 0 0 0 0 -7,851 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,680 0 0 0 0 0 594 0 0 0 0 8,319 0 0 0 25,474 0 0 0 0 0 0 0 193,998 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 54,389 0 114,879 422,406 659,971 356,373 516,683 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,377 43,773 659,971 166,962 516,683 114,879 422,406 193,998 42,532 356,373 43,773 516,683 114,879 422,406 659,971 4,619,979 886,096 193,998 3,428,281 356,373 -43,773 -516,683 -114,879 -422,406 -659,971 -4,619,979 -886,096 -193,998 -3,428,281 -356,373 0 0 0 0 0 0 0 0 0 0

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

29

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legal-Ass! City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 1700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

1325 1345 CENTR 13451NV 1320AF 1320GA 1320GR 1320PR 1315DA 13151A 1320 STORES INVENTORY DIVISION INTERNAL A ACCOUNTING AUDIT FEE GENERAL GRANTS PAYROLL PURCHASING 0 0 0 1,244,185 0 0 0 0 500,842 299,238 0 0 0 0 0 0 0 0 2,626 0 0 0 0 0 35,974 14,460 0 0 0 67,801 0 0 536,816 316,324 0 0 0 1,311 ,986 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,248 0 0 0 0 1,949 1,516 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,883 0 0 0 0 2,330 1,812 0 0 0 0 0 0 0 0 0 0 0 0 1,470 0 0 0 3,150 0 0 0 0 1,890 0 0 0 0 0 0 0 0 317,299 82,644 0 0 0 0 0 0 0 0 0 0 0 0 51,733 0 0 0 0 31,040 24,142 0 0 0 0 0 0 880 1,920 0 0 9,662 143,934 886,006 146,569 214,683 0 0 0 0 0 0 0 0 0 878 0 0 0 0 0 1,503 0 710 0 0 0 0 0 0 0 912 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 300 175 0 0 0 0 0 0 0 0 578 0 0 0 0 0 0 0 0 0 0 0 0 0 2,013 0 0 0 0 3,330 213 0 0 0 0 0 0 0 0 0 309,480 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,681 7,121 0 0 16,615 0 0 0 0 0 0 0 0 0 7,698 0 0 0 0 0 9,087 1,652 0 0 0 0 18,174 0 0 0 1,695 1,506 0 0 0 0 2,824 0 0 0 0 0 0 0 0 0 0 11,482 4,593 0 0 0 0 0 0 0 20,668 0 0 0 0 0 4,361 1,744 0 0 7,850 0 0 0 0 0 0 0 0 0 0 0 0 0 0 379 253 0 0 0 852 0 0 0 0 0 0 0 0 0 0 0 -69,166 0 0 0 0 -36,698 -14,751 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 317,299 79,206 143,934 886,006 146,569 214,683 45,121 35,532 309,480 82,644 317,299 1,391,192 143,934 886,006 146,569 214,683 581,937 351,856 309,480 82,644 -317,299 -1,391 ,192 -143,934 -886,006 -146,569 -214,683 -581,937 -351,856 -309,480 -82,644 0 0 0 0 0 0 0 0 0 0

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

30

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

52110 DIRE 61110 MUNI 1720ADM 1720PIDS 1740 BLDG 1820 PARKS 1900 1640 1720 1345MR OF UTILITI GARAGE OP FIRE PI OS SAFETY ADMINISTRA MAILROOM CIVILIAN PLANNING PLAN ADMIN 2,236,289 369,842 24,828,873 1,571,515 4,184,168 485,091 0 0 2,162,435 0 0 1,117,265 0 37,641 0 0 1,335 581,111 0 0 0 303,937 98,796 0 0 177,019 55,284 0 0 42,776 2,236,289 0 1,006,237 26,250,075 1,670,311 0 4,184,168 565,508 0 2,340,789 0 0 0 0 0 0 0 0 0 0 10,178 53,489 4,115 0 0 7,146 1,083 1,516 0 13,643 0 0 0 9,421 0 0 0 0 0 0 1,485 3,673 0 0 0 2,579 0 0 0 547 0 0 0 1,294 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9,869 1,050 51,865 3,990 0 0 13,229 1,470 0 6,929 0 0 0 0 0 0 0 0 0 0 1,555 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,626 986 2,146 613 267 0 0 187 213 0 0 0 0 0 0 0 0 0 0 0 25,567 6,550 1,190 70,365 4,400 0 11,715 1,478 0 0 4,764 3,345 507 25,036 1,926 6,386 710 0 0 0 0 0 0 0 0 0 0 0 0 0 5,104 238 14,046 0 2,338 295 0 0 1,307 0 16,821 46,295 2,895 972 0 0 4,309 783 7,707 0 66 2 227 0 0 3,169 357 0 0 82 178 550 2,264 787 1,077 0 0 0 0 390 0 0 0 0 0 0 0 42,376 0 0 1,236 57,413 11,665 152 33,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13,055 17,802 10,681 5,934 26,110 0 0 14,242 3,560 0 15,396 0 0 0 73,133 3,849 13,472 9,623 0 0 4,956 0 0 36,348 15,696 38,826 19,826 0 0 6,609 8,661 0 0 7,343 2,071 188 3,954 1,318 0 0 0 0 0 0 0 0 0 0 0 0 16,075 0 0 43,633 13,779 129,750 25,261 0 0 11,482 6,106 0 0 16,572 5,233 49,280 9,594 0 0 4,361 0 0 0 0 0 0 98,973 0 0 0 600 631 0 0 1,515 726 2,526 0 0 442 3,474 11,581 0 0 0 0 1,158 0 0 9,265 -310,054 -100,784 -56,496 0 0 -180,582 -56,397 0 0 -43,637 0 0 0 0 0 0 0 0 0 0 0 139,811 7,152 0 0 15,404 948 0 0 759 -2,079 0 0 -23 0 0 0 0 0 0 0 -73,483 -3,759 0 0 -8,096 -498 0 0 -399 0 0 0 0 0 0 0 0 0 0 0 8,864 11,132 0 0 10,307 4,123 0 14,636 12,781 66,701 0 16,311 11,884 36,337 0 0 0 0 19,550 0 0 0 0 0 0 0 0 0 0 0 0 0 15,763 10,025 0 11,641 0 0 8,951 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 813 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 236,270 0 0 0 0 30,878 .

0 41,811 26,590 0 0 0 0 19,209 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30,641 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 63,453 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24,645 0 0 181,100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 403,726 0 0 0 0 0 0 24,645 52,828 1,130,991 144,516 197,299 159,418 84,082 71,548 181,100 42,376 1,814,827 2,433,588 637,056 181,100 24,645 2,500,206 1,059,065 27,381,065 42,376 4,268,250 -2,433,588 -24,645 -2,500,206 -1,059,065 -27,381,065 -1,814,827 -181,100 -42,376 -4,268,250 -637,056 0 0 0 0 0 0 0 0 0 0

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

31

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 47201S-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

61120 MUNI 62110 IS 621201S 62130IS 62130H 62130HB 62130JDE 62130K 61110FL 611100P JOE KRONOS MG FUEL MGOPER GARAGE REP ADMINISTRA OPERATIONS SYSTEMS HANSEN HUMMBIRD 0 0 740,703 453,638 729,276 0 0 -1,359,324 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -1,359,324 740,703 453,638 729,276 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 866 0 1,516 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 742 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 560 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35,591 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,105 0 0 0 0 0 0 0 0 0 23,416 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16 0 0 0 0 0 0 0 239,733 0 0 0 0 0 0 0 0 453,638 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 356,041 356,041 356,041 0 0 0 356,041 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -163,349 2,596,937 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -136,469 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 356,041 356,041 356,041 356,041 66,128 2,168 0 694,887 -163,349 2,460,468 356,041 356,041 742,871 453,638 1,424,163 356,041 356,041 -1,293,196 -163,349 2,460,468 -356,041 -356,041 -356,041 -742,871 -453,638 -1,424,163 -356,041 163,349 -2,460,468 1,293,196 0 0 0 0 0 0 0 0 0 0

-

Total Indirect Costs Carry1orward Carry1orward Adjustment Adjusted Indirect Cost

32

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 1111T Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 241 0 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Ad min 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Faclli 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800 AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

621801S 62190 IS LBAM LIBRARY PDAM POLICE PWAM PUBLIC 621601S 62170 IS 62140 IS 621501S WORKS ADMIN PRINTSVC TELECOM ADMIN ADMIN CAD MICROSYST PC REPLACE PUBLIC SAF 472,057 519,996 43,468 42,607 306,279 439,188 51,038 483,007 1,423,324 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 472,057 519,996 306,279 51,038 43,468 42,607 483,007 439,188 1,423,324 0 0 0 0 0 0 0 0 0 650 650 433 650 217 866 0 3,681 0 0 0 0 0 0 0 0 0 0 234 0 0 0 0 0 0 0 0 0 0 777 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 630 630 0 0 630 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 304 304 0 0 304 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,635 10,344 8,809 97,888 89,007 288,455 ,0 0 0 0 Q 0 0 0 0 o· 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,692 0 0 0 0 0 0 0 0 1,246 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,756 0 0 0 0 0 0 0 0 0 0 0 1,816 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 209,865 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 218,896 1,818 9,242 8,851 5,423 89,873 10,344 292,137 97,888 738,892 473,875 51,458 311,702 529,061 61,382 52,710 1,715,461 580,895 -473,875 -51,458 -311 ,702 -738,892 -52,710 -529,061 -61,382 -1,715,461 -580,895 0 0 0 0 0 0 0 0 0

Total Indirect Costs Carry1orward Carryforward Adjustment Adjusted Indirect Cost

33

City of Amarillo, Texas Cost Allocation Plan at 9/30/13 Stepdown Allocation Report

DESCRIPTION 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2200 City Manager 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2410 City Manager-Development 2420 City Manager-Finance & Le 2600 Human Resources 2700 Human Resources-City 2900 Finance 3000 Finance-Cash Mgmt 3200 Finance-Division 3400 Finance-Internal Auditor 3600 Accounting 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4450 Central Stores 4500 Central Stores 4600 IS-Admin 4700 IS-Operations 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4800 IS-Systems 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS -Reimbursement 5300 MG-Operations 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legal-Ass! City Attys 6100 Custodial Services 6200 Custodial Services-City H 6300 Custodial Services-Police 6500 Custodial Services-Librar 6600 Custodial Services-Centra 7000 Custodial Services-Facili 7100 Facilities 7300 Facilities-City Hall 7400 Facilities-Police 7700 Facilities-Libraries 7800 Facilities-Central Servic 8200 Facilities-Facilities Bui 8400 Civilian Personnel 8500 Police Admin 8600 Code Enforcement 8700 Fire 8800 Utilities Director 8900 Public Works Director 9000 Parks Director 9300 Risk Management 9400 Library Admin 9450 Civic Center-Promotions 9460 Civic Center-Operations 9470 Civic Center-Box Office 9700 Planning 9710 Planning PIDS 9720 Planning Admin 9800AECC 200 Total Indirect Costs 10 Total Costs 9999 IC Allocation Account 1 Total Cost Less Allocations

REIM IS REIMBURSEM -4,167,442 0 0 -4,167,442 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0

0 0 0 0 0

0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -4,167,442 4,167,442 0

Total Indirect Costs Carryforward Carryforward Adjustment Adjusted Indirect Cost

34

City of Amarillo Indirect Cost Rate Proposal Carry Forward Adjustment Report Actual Fiscal Year 2012/2013 For the Fixed Fiscal Year 2013/2014

Department/Program CDBG PROGRAM HOUSING EMERGENCY MANAGEMENT TRANSIT AIRPORT HEALTH DEPARTMENT W IC PHOTO TRAFFIC URBAN TRANSPORTATION POLICE

Fixed FY 2012/13 Recovery 40,912 90,387 74,749 106,134 99,214 103,351 59,238 8,473 't01 ,809 10,497,857

FY 2010/11 Carry Forward 29,836 19,697 -25,337 37,978 35,121 -17;251 34,579 365 -17,585 0

35

FY 2012/13 Recovery Excluding Carry Forward 70,748 110,084 49,412 144,112 134,335 86,100 93,817 8,838 84,224 10,497,857

Actual FY 2012/13 Indirect Costs 72,014 142,773 87,240 164,753 131,209 94,534 106,140 8,619 86,270 10,421,573

FY 2012/13 Carry Forward 1,266 32,689 37,828 20,641 -3,126 8,434 12,323 -219 2,046 -76,284

City of Amarillo, Texas Cost Allocation Plan September 30,2013 Summary of Community Development Grant Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Cost 100 Financial Costs 110 Depreciation Adjustment 10A Total Financial Costs 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 47201S-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecom 5210 IS-Reimbursement 5310 MG Operating 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6200 Custodial Services-City H 7300 Facilities-City Hall 200 Total Indirect Costs Total Indirect Costs Carry Forward Adjusted Total

Salaries & Benefits Base

Indirect Cost Rates

2,629,208 19,829 2,649,037 2,166 2,854 2,100 2,280 7,361 1,013 20,791 1,470 4,843 190 777 79 7,121 7,698 13,217 1,506 28,706 3,053 316 -64,904 2,844 -1,495 1,649 6,536 5,433 14,410 72,014

426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226 426,226

616.86% 4.65% 621 .51% 0.51% 0.67% 0.49% 0.53% 1.73% 0.24% 4.88% 0.34% 1.14% 0.04% 0.18% 0.02% 1.67% 1.81% 3.10% 0.35% 6.73% 0.72% 0.07% -15.23% 0.67% -0.35% 0.39% 1.53% 1.27% 3.38% 16.90%

72,014 1,266 73,280

426,226 426,226 426,226

16.90% 0.30% 17.19%

36

City of Amarillo, Texas Cost Allocation Plan September 30, 2013 Summary of Housing Grant Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Cost

2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General

Salaries & Benefits Base

Indirect Cost Rates

3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 47.1 0 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecom 5210 IS-Reimbursement 5310 MG Operating 5400. MG-Replacement 5600 Legal-City Atty 6200 Custodial Services-City H 7300 Facilities-City Hall 200 Total Indirect Costs

1,949 2,569 1,890 53 24,447 912 69,051 4,880 16,084 1,238 2,949 6 4,747 15,396 6,609 1,695 8,038 3,053 284 -43,577 948 -498 206 5,433 14,410 142,773

373,824 373,824 373,824 373,824 373,824 373,824 373,824

0.52% 0.69% 0.51% 0.01% 6.54% 0.24% 18.47% 1.31% 4.30% 0.33% 0.79% 0.00% 1.27% 4.12% 1.77% 0.45% 2.15% 0.82% 0.08% -11 .66% 0.25% -0.13% 0.06% 1.45% 3.85% 38.19%

Total Indirect Costs Carry Forward Carry Forward Adjustment* Adjusted Total

142,773 32,689 (8,118) 167,344

373,824 373,824 373,824 373,824

38.19% 8.74% -2.17% 44.77%

3~00 Accounting-Payroll

373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 373,824 ~73,824

*Adjustment to exclude carry forward due to change in allocation of Hansen licenses.

37

City of Amarillo, Texas Cost Allocation Plan September 30, 2013 Summary of Emergency Management Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Costs

Salaries & Benefits Base

Indirect Cost Rates

2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5310 MG Operating 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 7100 Facilities 200 Total Indirect Costs

866 1,142 840 1,120 2,004 405 2,312 400 1,319 56 48 26 3,560 4,956 753 41,336 6,978 2,052 3,474 -90,454 4,501 -2,366 2,680 1,783 27,732 69,716 87,240

450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839 450,839

0.19% 0.25% 0.19% 0.25% 0.44% 0.09% 0.51% 0.09% 0.29% 0.01% 0.01% 0.01% 0.79% 1.10% 0.17% 9.17% 1.55% 0.46% 0.77% -20.06% 1.00% -0.52% 0.59% 0.40% 6.15% 15.46% 19.35%

Total Indirect Costs Carry Forward Adjusted Total

87,240 37,828 125,068

450,839 450,839 450,839

19.35% 8.39% 27.74%

38

City of Amarillo, Texas Cost Allocation Plan September 30, 2013 Summary of Transit Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Costs 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecom 5200 IS-CAD · 5210 IS-Reimbursement 5320 MG Fuel 5600 Legal-City Atty 5700 Legai-Asst City Attys 6600 Custodial Services-Centra 7800 Facilities-Central Servic 200 Total Indirect Costs Total Carry Forward Adjusted Total

Salaries & Benefits Base

Indirect Cost Rates

12,993 17,129 12,599 293 11,946 6,082 2,385 7,860 141 1,512 12,692 20,176 18,174 12,050 27,558 8,722 663 2,316 -81 '183 -20,106 3,092 891 8,143 78,624 164,753

2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346 2,809,346

0.46% 0.61% 0.45% 0.01% 0.43% 0.22% 0.08% 0.28% 0.01% 0.05% 0.45% 0.72% 0.65% 0.43% 0.98% 0.31% 0.02% 0.08% -2.89% -0.72% 0.11% 0.03% 0.29% 2.80% 5.86%

164,753 20,641 185,394

2,809,346 2,809,346 2,809,346

5.86% 0.73% 6.60%

39

City of Amarillo, Texas Cost Allocation Plan September 30, 2013 Summary of Airport Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Costs

Salaries & Benefits Base

Indirect Cost Rates

2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3000 Finance-Cash Mgmt 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecom 5210 IS-Reimbursement 5600 Legal-City Atty, 5700 Legai-Asst City Attys 200 Total Indirect Costs

11,911 15,701 11,549 2,104 8,785 29,136 5,575 19,169 54 74 6,703 5,934 3,304 10,920 43,633 16,572 1,357 -84,312 1,649 21,392 131,209

2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831 2,443,831

0.49% 0.64% 0.47% 0.09% 0.36% 1.19% 0.23% 0.78% 0.00% 0.00% 0.27% 0.24% 0.14% 0.45% 1.79% 0.68% 0.06% -3.45% 0.07% 0.88% 5.37%

Total Carry Forward Adjusted Total

131,209 -3,126 128,083

2,443,831 2,443,831 2,443,831

5.37% -0.13% 5.24%

40

City of Amarillo, Texas Cost Allocation Plan September 30, 2013 Summary of Public Health Indirect Cost Rate~ For the Period Ended September 30, 2013

Indirect Costs

Salaries & Benefits Base

Indirect Cost Rates

2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4710 IS-JOE 47201S-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecom 5210 IS-Reimbursement 5310 MG Operating ·5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6100 Custodial Services 7100 Facilities 200 Total Indirect Costs

6,930 9,135 6,719 107 6,254 3,244 17,665 1,248 4,115 194 1,600 3,560 1,925 3,304 5,837 56,263 3,925 2,052 -95,831 1,101 -578 6,390 2,674 26,771 19,930 94,534

1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596 1,526,596

0.45% 0.60% 0.44% 0.01 % 0.41% 0.21 % 1.16% 0.08% 0.27% 0.01% 0.10% 0.23% 0.13% 0.22% 0.38% 3.69% 0.26% 0.13% -6.28% 0.07% -0.04% 0.42%

Total Carry Forward Adjusted Total

94,534 8,434 102,968

1,526,596 1,526,596 1,526,596

6.19% 0.55% 6.74%

41

0.1~%

1.75% 1.31% 6.19%

City of Amarillo, Texas Cost Allocation Plan September 30, 2013 Summary of WIC Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Costs

Salaries & Benefits Base

Indirect Cost Rates

2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4710 IS-JOE 4730 IS-HB · 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecom 5210 IS-Reimbursement 5600 Legal-City Atty 6100 Custodial Services 7100 Facilities 200 Total Indirect Costs

4,764 6,281 4,620 107 3,307 2,230 9,341 660 2,176 20 1,342 4,747 3,304 3,954 14,927 872 537 -30,728 ".1.031 37,135 35,515 106,140

909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961 909,961

0.52% 0.69% 0.51% 0.01% 0.36% 0.25% 1.03% 0.07% 0.24% 0.00% 0.15% 0.52% 0.36% 0.43% 1.64% 0.10% 0.06% -3.38% 0.11% 4.08% 3.90% 11.66%

Total Carry Forward Adjusted Total

106,140 12,323 118,463

909,961 909,961 909,961

11.66% 1.35% 13.02%

42

City of Amarillo, Texas Cost Allocation Plan September 30, 2013 Summary of Photo Traffic Enforcement Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Costs

Salaries & Benefits Base

Indirect Cost Rates

2300 City Manager-City Admin 2410 City Manager-Development 2700 Human Resources-City 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5210 IS-Reimbursement 8900 Public Works Director 200 Total Indirect Costs

217 78 210 1,513 101 4,272 302 995 188 1,148 436 -2,191 1,350 8,619

36,522 36,522 36,522 36,522 36,522 36,522 36,522 36,522 36,522 36,522 36,522 36,522 36,522 36,522

0.59% 0.21% 0.57% 4.14% 0.28% 11.70% 0.83% 2.72% 0.51% 3.14% 1.19% -6.00% 3.70% 23.60%

Total Carry Forward Adjusted Total

8,619 (219) 8,400

36,522 36,522 36,522

23.60% -0.60% 23.00%

43

City of Amarillo, Texas Cost Allocation Plan September 30,2013 Summary of Urban Transportation Planning Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Costs 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4710 IS-JOE 4720 IS-Hansen 4740 IS-Kronos 4900 iS-Microsystems 5110 IS-Telecom 5210 IS-Reimbursement , 6200 Custodial Services-City H 7300 Facilities-City Hall 9720 Planning Admin 200 Total Indirect Costs Total Carry Forward Adjusted Total

Salaries & Benefits Base

Indirect Cost Rates

866 1,142 840 347 1,044 405 2,948 208 687 19 57 1,187 1,925 753 2,296 63 -3,479 2,493 6,613 65,855 86,270

264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438 264,438

0.33% 0.43% 0.32% 0.13% 0.39% 0.15% 1.11% 0.08% 0.26% 0.01% 0.02% 0.45% 0.73% 0.28% 0.87% 0.02% -1.32% 0.94% 2.50% 24.90% 32.62%

86,270 2,046 88,316

264,438 264,438 264,438

32.62% 0.77% 33.40%

44

City of Amarillo, Texas Cost Allocation Plan September 30, 2013 Summary of Police Department Indirect Cost Rates For the Period Ended September 30, 2013

Indirect Costs

Salaries & Benefits Base

2300 City Manager-City Admin 2700 Human Resources-City 3000 Finance-Cash Mgmt 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting -Payroll 3900 Accounting-Grants 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 47201S-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecom 5200 IS-CAD 5210 IS-Reimbursement 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5500 Legal 5600 Legal-City Atty 5700 Legai-Asst City Attys 6300 Custodial Services-Police 7400 Facilities-Police 8400 Civilian Personnel 8500 Police Admin 9800AECC 200 Total Indirect Costs

73,845 71 ,603 1 4,173 102,804 34,564 4,442 20,522 67,637 1,640 1,971 27,572 8,308 3,849 10,739 78,890 443,218 168,337 315,332 10,260 1,158 -849,264 378,010 -3,533 -198,678 271,302 14,224 34,465 192,306 654,215 4,058,385 738,892 3,680,383 10,421,573

31 ,123,205 31 ,123,205 31,123,205 31,123,205 31,123,205 31 ,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31 ,123,205 31,123,205 31,123,205 31 ,123,205 31 ,123,205 31,123,205 31 ,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205 31,123,205

0.24% 0.23% 0.00% 0.01% 0.33% 0.11% 0.01% 0.07% 0.22% 0.01% 0.01% 0.09% 0.03% 0.01% 0.03% 0.25% 1.42% 0.54% 1.01% 0.03% 0.00% -2.73% 1.21% -0.01% -0.64% 0.87% 0.05% 0.11% 0.62% 2.10% 13.04% 2.37% 11 .83% 33.48%

Total Indirect Costs Carry Forward Adjusted Total

10,421,573 -76,284 10,345,289

31 ,123,205 31,123,205 31,123,205

33.48% -0.25% 33.24%

45

Indirect Cost Rates

CITY OF AMARILLO, TEXAS DEPRECIATION NATURE AND EXTENT OF SERVICES

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 system.

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

46

City of Amarillo Cost Allocation Plan September 30, 2013 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 Indirect Entities MAYOR AND COUNCIL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM LETP 0708 Emergency Management RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS ICE HOCKEY BOX OFFICE OPERATIONS LIBRARY MUNICIPAL COURT VITAL STATISTICS ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE JAG 2007 FY09 RECOVERY ACT JAG APD SEIZED PROPERTY NARCOTICS UNIT TOTAL POLICE ANIMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE

47

32,948 30,328 214 885 619 719,569 162,643 449 2,626 37,641 1,335 581,111 256,625 853,423 7,217 1,117,265 2,687,631 14,813 837 465,904 3,896 9,066 478,866 366,878 109,922 2,013,481 1,922 761 899,627 6,782 156 104,499 5,849,940 618,852 4,893 559,166 7,223 4,560 19,452 6,163 596,564 50,833 88 390,159 390,247 640 190,049

City of Amarillo Cost Allocation Plan September 30, 2013 Depreciation Adjustment TRANSIT DEMAND RESPONSE Transit 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 Community Development Total INTERLIBRARY LOAN Library Grants PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION WIC Direct Entities Indirect Cost Plan

48

444,126 634,175 56,700 221,049 60,820 96,754 551,660 354,223 63,679 3,777 344 19,829 19,829 136 136 19,965 -158 -158 129,858 129,858 91,092 91,092 13,794,449 16,482,080

CITY OF AMARILLO, TEXAS INFORMATION TECHNOLOGY NATURE 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.

49

City of Amarillo Cost Allocation Plan September 30, 2013 Information 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 IndireCt Entities CITY SECRETARY RADIO COMMUNICATIONS LIBRARY MUNICIPAL COURT PAYROLL VITAL STATISTICS BENEFITS GENERAL FUND TRANSFERS ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE ANIMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH ROSS ROGERS COMANCHE TRAIL SWIMMING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE FIRE CIVILIAN PERSONNEL UTILITIES OFFICE WATER & SEWER GENERAL WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT

50

38,783 59,476 10,290 32,249 45,817 29,129 67,801 35,974 14,460 42,776 177,019 55,284 303,937 303,937 98,796 1,011,791 7,923 31,024 381,044 93,210 6,195 4,974 21,678 -2,847,562 91,260 47,935 52,138 15,968 832,508 832,508 71,864 43,779 33,406 77,185 57,504 16,480 26,071 2,025 14,176 55,034 7,243 21,128 105,245 -485,359 7,280 8,039 68,123

City of Amarillo Cost Allocation Plan September 30,2013 Information Technology Reclassification WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer Direct Entities Indirect Cost Plan

51

84,270 35,059 17,748 21,544 39,255 -98,796 -1,011,791

0

CITY OF AMARILLO, TEXAS CITY MANAGER'S OFFICE NATURE 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 programs.

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 2012/2013 have been functionalized and allocated as follows in this plan:

*

City-Wide Administration - This category reflects the effort expended by the City

Manager in providing administration to all City 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 2012/2013 .

*

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 2012/2013.

*

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 2012/2013.

52

*

General Government - Costs of performing general government functions are not

allowable for allocation to grant programs. 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

53

City of Amarillo Cost Allocation Plan September 30, 2013 City Manager Allocation Entity:

1020 - CITY MANAGER

Accumulation of Costs 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 10 Total Costs

971,855 32,948 38,783 1,043,586 1,043,586

Allocation Base

Allocation to Benefiting Activities CITY MANAGER-ADMIN CITY MANAGER - DEVELOPMENT SERVICES CITY MANAGER- FINANCIAL & LEISURE SVCS CITY MANAGER- MGMT & ADMINISTRATION Indirect Entities MAYOR AND COUNCIL Direct Entities Indirect Cost Plan

Entity:

Dollar Allocation

434,398.00 44,541 .00 117,398.00 95,708.00 692,045.00 279,810.00 279,810.00 971,855.00

466,460 47,828 126,063 102,772 743,124 300,462 300,462 1,043,586

1020CA - CITY MANAGER-ADMIN

Accumulation of Costs 2200 City Manager 200 Total Indirect Costs 10 Total Costs

466,460 466,460 466,460

Allocation Base

Allocation to Benefiting Activities HUMAN RESOURCES RISK MANAGEMENT LEGAL CUSTODIAL SERVICES FACILITIES MAINTENANCE AECC FINANCE ACCOUNTING PURCHASING CENTRAL STORES CIVILIAN PERSONNEL PLANNING BUILDING SAFETY

Dollar Allocation 13 4 9 26 25 72 5 15 9 7 63 7 33

54

2,815 866 1,949 5,630 5,414 15,592 1,083 3,248 1,949 1,516 13,643 1,516 7,146

City of Amarillo Cost Allocation Plan September 30, 2013 City Manager Allocation

PARKS & RECREATION ADM INISTRAT FIRE OPERATIONS FIRE SUPPORT Fire DIRECTOR OF UTILITIES MUN ICIPAL GARAGE OPERATIONS INFORMATION SYSTEMS ADMINISTRA INFORMATION SYSTEMS SYSTEMS INFORMATION SYSTEMS MICROSYSTE INFORMATION SYSTEMS AS400 INFORMATION SYSTEMS PRINT SERV INFORMATION SYSTEMS TELECOM LIBRARY ADMIN POLICE ADMIN PUBLIC WORKS ADMIN Indirect Entities MAYOR AND COUNCIL JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM AlP PANTEX PROJECT FUND Emergency Management RADIO COMMUN ICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS ICE HOCKEY BOX OFFICE OPERATIONS GLOBE NEWS CENTER LIBRARY MUN ICIPAL COURT TEEN COURT VITAL STATISTICS ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE AN IMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE TRANSIT MAINTENANCE

55

5 242 5 247 19 47 4 7 17 4 2 1 3 3 3 650 4 5 3 2 1 1 4 11 4 23 2 13 3 72 23 1 1 17 85 108 32 341 341 25 30 19 49 11 32 20 8

1,083 52,406 1,083 53,489 4,115 10,178 866 1,516 3,681 866 433 217 650 650 650 140,761 866 1,083 650 433 217 217 866 2,382 866 4,981 433 2,815 650 15,592 4,981 217 217 3,681 18,407 23,388 6,930 73,845 73,845 5,414 6,497 4,115 10,611 2,382 6,930 4,331 1,732

City of Amarillo Cost Allocation Plan September 30, 2013 City Manager Allocation 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 PLANNING PHOTO TRAFFIC ENFORCEMENT Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION REFUGEE HEALTH IMM/LOCALS HIV PREVENTION & COUNCILING CORE PUBLIC HEALTH BIOTERRORISM GRANT HIV SURVEILLANCE LOCAL TUBERCULOSIS HEALTH DEPARTMENT WIC ADMINISTRATION WIC UTILITIES OFFICE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS

56

60 34 23

1 16 19 95

11 4 18

4 1 2 1 1 9

9 9

1 1 19

2 4 1 1 7

6 6

5 2 4 1 1 32

22 22 30

8 7 28

55 32 24 25 20 229

55

12,993 7,363 4,981 217 3,465 4,115 20,573 2,382 866 3,898 866 217 433 217 217 1,949 1,949 1,949 217 217 4,115 433 866 217 217 1,516 1,299 1,299 1,083 433 866 217 217 6,930 4,764 4,764 6,497 1,732 1,516 6,064 11,911 6,930 5,197 5,414 4,331 49,591 11,911

City of Amarillo Cost Allocation Plan September 30, 2013 City Manager Allocation 55 12 12

Airport DRAINAGE UTILITY Drainage Utility FAM ILY WELLNESS CENTER Employee Insurance VECTOR CONTROL Direct Entities Indirect Cost Plan

Entity:

8 8 2 1,504 2,154

11,911 2,599 2,599 1,732 1,732 433 325,699 466,460

1020SS- CITY MANAGER- MANAGEMENT & ADMINISTRATION

Accumulation of Costs 102,772 102,772 102,772

2200 City Manager 200 Total Indirect Costs 10 Total Costs

Allocation to Benefiting Activities HUMAN RESOURCES AECC BU ILDING SAFETY Indirect Entities Indirect Entities EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM AlP PANTEX PROJECT FUND Emergency Management AN IMAL CONTROL ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE TRANSIT MAINTENANCE Transit PROGRAM MANAGEMENT CODE INSPECTOR HOUSING REHAB HMIS COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADM INISTRATION HOME Community Development Total URBAN TRANSPORTATION PLANNING PUBLIC HEALTH ADMINISTRATION

57

Allocation Base 13 72 33 118 2 1 1 4 25 11 32 20 8

60 4 1 2

1 1 9 9 9 1 1 19 4 7

Dollar Allocation 3,711 20,554 9,421 33,686 571 285 285 1,142 7,137 3,140 9,135 5,710 2,284 17,129 1,142 285 571 285 285 2,569 2,569 2,569 285 285 5,424 1,142 1,998

City of Amarillo Cost Allocation Plan September 30,2013 City Manager Allocation

6 6

REFUGEE HEALTH IMM/LOCALS HIV PREVENTION & COUNCILING CORE PUBLIC HEALTH BIOTERRORISM GRANT HIV SURVEILLANCE LOCAL TUBERCULOSIS HEALTH DEPARTMENT WIC ADMINISTRATION WIC AIRPORT OPERATIONS Airport FAMILY WELLNESS CENTER Employee Insurance VECTOR CONTROL Direct Entities Indirect Cost Plan

Entity:

5 2 4 1 1 32

22 22

55 55

8 8 2 242 360

1,713 1,713 1,427 571 1,142 285 285 9,135 6,281 6,281 15,701 15,701 2,284 2,284 • 571 69,086 102,772

1020CS- CITY MANAGER- DEVELOPMENT SERVICES

Accumulation of Costs 2200 City Manager 200 Total Indirect Costs 10 Total Costs

47,828 47,828 47,828

Allocation Base

Allocation to Benefiting Activities PLANNING BUILDING SAFETY DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS PUBLIC WORKS ADMIN Indirect Entities ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC PHOTO TRAFFIC ENFORCEMENT Photo Traffic Enforcement WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT

Dollar Allocation

7 33 19 47

3 109 17 85 108 32 30 19 49

1 1 8 7 28

58

547 2,579 1,485 3,673 234 8,518 1,329 6,643 8,440 2,501 2,345 1,485 3,829 78 78 625 547 2,188

City of Amarillo Cost Allocation Plan September 30, 2013 City Manager Allocation WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer DRAINAGE UTILITY Drainage Utility Direct Entities Indirect Cost Plan

Entity:

55 32 24 25 20 199 12 12 503 612

4,298 2,501 1,876 1,954 1,563 15,552 938 938 39,310 47,828

1020FD CITY MANAGER- FINANCIAL & LEISURE SERVICES

Accumulation of Costs 2200 City Manager 200 Total Indirect Costs 10 Total Costs

126,063 126,063 126,063

Allocation

Base

Allocation to Benefiting Activities RISK MANAGEMENT CUSTODIAL SERVICES FACILITIES MAINTENANCE FINANCE ACCOUNTING PURCHASING CENTRAL STORES PARKS & RECREATION ADMINISTRAT LIBRARY ADMIN Indirect Entities RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER 9PERATIONS ICE HOCKEY BOX OFFICE OPERATIONS GLOBE NEWS CENTER LIBRARY MUNICIPAL COURT TEEN COURT VITAL STATISTICS ROSS ROGERS COMANCHE TRAIL TENNIS CENTER SWIMMING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE

4 26 25 5 15 9

7 5 3 99 11

4 23

2 13

3 72 23

1 1 34 23

1 16 19 95

59

Dollar Allocation 1,035 6,730 6,471 1,294 3,883 2,330 1,812 1,294 777 25,627 2,847 1,035 5,954 518 3,365 .777 18,638 5,954 259 259 8,801 5,954 259 4,142 4,918 24,591

City of Amarillo Cost Allocation Plan September 30, 2013 City Manager Allocation

11 4 2 30 30 388 487

ZOO MAINTENANCE ATHLETIC ADMINISTRATION COURT SECURITY UTILITIES OFFICE Water & Sewer Direct Entities Indirect Cost Plan

60

2,847 1,035 518 7,766 7,766 100,436 126,063

CITY OF AMARILLO CITY MANAGER COST DISTRIBUTION FISCAL YEAR 2012/2013 FINANCIAL DEVELOPMENT MANAGEMENT & LEISURE SERVICES GENERAL & ADMIN ADMIN ADMIN GOVT

CITY ADMIN

NUMBER OF EMPLOYEES

SALARIES FROM 01/01/2013 TO 12/31/2013 DISTRIBUTED BASED ON EFFORT EXPENDED CITY MANAGER DEPUTY CITY MANAGER ASSISTANT CITY MANAGER MANAGEMENT ANALYST ADJUSTMENTS: GENERAL GOVERNMENT * CITY ADMIN ••

-158,801 136,284

TOTAL EMPLOYEE DISTRIBUTION

258,873

1.00 1.00 2.00 1.00

129,297 164,014

47,400

-12,930 -51,719

-16,401 -65,606

-4,740 -18,960

192,872

295,085

64,649

82,007

23,700

192,872

5.00

2.20

0.50

0.50

0.50

1.30

5.00

58,729

* THE CITY MANAGER SPENDS ABOUT 50% OF HIS TIME WITH THE COUNCIL AND GENERAL GOVERNMENT ACTIVITIES WHILE THE DEPUTY AND ASSISTANT CITY MANAGERS SPEND ABOUT 10%. **THE DEPUTY CITY MANAGER AND ASSISTANT CITY MANAGERS ESTIMATE ABOUT 40% OF THEIR TIME IS INVOLVED IN OVERALL CITY ADMINISTRATION WHILE THE CITY MANAGER ESTIMATES ABOUT 25%

FINANCIAL DEVELOPMENT & LEISURE SERVICES MGMT& ADMIN ADMIN ADMIN

CITY ADMIN

TOTAL DEPARTMENT COST DISTRIBUTION: PERSONAL SERVICES (1) 822,579 368,717 102,470 SUPPLIES (2) 20,590 9,060 2,059 CONTRACTUAL SERVICES (2) 99,622 43,834 9,962 OTHER CHARGES (2) 29,064 12,788 2,906 971,855 434,398 117,397 METHODS OF DISTRIBUTION: 1 DISTRIBUTED BASED ON SALARIES FROM 01/01/13 TO 12/31/13 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 ORIGINAL 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 CIJY MANAGER.

61

29,614 2,059 9,962 2,906 44,541

GENERAL GOVT

80,780 2,059 9,962 2,906 95,708

971,855

0 971,855

240,999 5,353 25,902 7,557 279,810

CITY OF AMARILLO, TEXAS DIRECTOR OF FINANCE NATURE AND 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 and activity of every department of the City, 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 City 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 of contractors, and provides financial advice for budgeting, reporting, and other financial activities. Finance is responsible for Accounting, Purchasing, Central Stores, Municipal Office Services, Tax, Vital Statistics, Utility Billing, and Court Collections.

The FY 2012/2013 costs have been functionalized and allocated as follows in this plan:

62

CITY OF AMARILLO, TEXAS DIRECTOR OF FINANCE NATURE AND EXTENT OF SERVICES

*

Department Administration - This category represents effort expended by the Director of

Finance in administering divisions under his control in FY 2012/2013. 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 in FY 2012/2013.

*

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

63

City of Amarillo Cost Allocation Plan September 30, 2013 Finance Allocation Entity:

1315- FINANCE

Accumulation of Costs 854,141 449 29,129 883,719 1,083 1,294 2,377 886,096

100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 1OA Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 200 Total Indirect Costs 10 Total Costs

Allocation Allocation to Benefiting Activities

Base

FINANCE GASH MGMT FINANCE DIVISION FINANCE INTERNAL AUDIT Indirect Entities MAYOR AND COUNCIL CITY TAX Direct Entities Indirect Cost Plan

42,194.00 305,856.00 79,664.00 427,714.00 11,578.00 414,849.00 426,427.00 854,141 .00

Entity:

Dollar Allocation 43,773 317,299 82,644 443,716 12,011 430,369 442,381 886,096

1315CM- FINANCE CASH MGMT

Accumulation of Costs 2900 Finance 200 Total Indirect Costs 10 Total Costs

43,773 43,773 43,773

Allocation

Base

Allocation to Benefiting Activities MUNICIPAL GARAGE OPERATIONS INFORMATION SYSTEMS ADMINISTRA Indirect Entities APD SEIZED PROPERTY FEDERAL APD SEIZURES TOTAL POLICE HOUSING ASSISTANCE HOUSING AFFORDABLE HOUSING Community Development Total GREENWAYS AT HILLSIDE COLONIES#5

64

7,163,474.58 3,420,643.66 10,584,118.24 6,154.35 434.76 6,589.11 2,079.51 2,079.51 24,309.30 26,388.81 35,003.91 815.98

Dollar Allocation 1,555 742 2,297

1 0 1 0 0 5 6 8 0

City of Amarillo Cost Allocation Plan September 30, 2013 Finance Allocation Public lmpr Districts PROVISION FOR COMP ABSENTSES General Obligation Debt General Construction Street Improvement Street & Drainage Improvement Golf Course Improvement Solid Waste Disposal lmprovmt.

T-ANCHOR BIVINS IMPROVEMENT Civic Center Improvement Park Improvement Fund IS Certificates of Obligation SEWER GENERAL Water & Sewer AIRPORT OPERATIONS Airport DRAINAGE UTILITY Drainage Utility SELF INSURANCE GENERAL Self Insurance HEALTH PLAN Employee Insurance PUBLIC LIBRARY BUSH COLLECTIOf\ FLOOD HAZARD AMARILLO INDUSTRIAL DEVELOPME Ama Health Facilities Corp KEEP AMARILLO BEAUTIFUL AGENCIES AEDC OPERATIONS AEDC PROJECTS AEDC AMARILLO HOUSING FINANCE CORP AMARILLO EVENTS DISTRICT Events District Debt Service VENUE DISTRICT TIRZ#1 Presidents Office eve Support CHAMBER OF COMMERCE HARRINGTON LIBRARY CONSTORTII Harrington Library Plant Fund HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan

65

35,819.89 10,233,570.42 .

447,959.46 14,667,605.51 690,772.89 932,355.76 220,112.07 9,992,739.43 251,154.02 4,177,801 .95 356,711.91 2,140,712.74 84,544,403.77 84,544,403.77 9,693,633.86 9,693,633.86 .

3,747,129.03 3,747,129.03 14,662,326.49 14,662,326.49 8,910,388.40 8,910,388.40 47,598.48 1,696,082.40 23,089.29 31,307.44 9,798.31 1,807,875.92 1,518,801.99 17,735,303.00 19,254,104.99 97,992.07 750,000.00 771,292.48 1,521 ,292.48 1,823,281 .01 53,166.35 65,957.49 119,123.84 604,408.26 156,505.18 760,913.43 191,122,759.22 201,706,877.46

8 2,221 97 3,183 150 202 48 2,169 55 907 77 465 18,347 18,347 2,104 2,104 813 813 3,182 3,182 1,934 1,934 10 368 5 7 2 392 330 3,849 4,178 21 163 167 330 396 12 14 26 131 . 34 165 41,476 43,773

City of Amarillo Cost Allocation Plan September 30, 2013 Finance Allocation Entity:

13151A- FINANCE INTERNAL AUDIT

Accumulation of Costs 2900 Finance 200 Total Indirect Costs 10 Total Costs

82,644 82,644 82,644

Allocation Base

Allocation to Benefiting Activities HUMAN RESOURCES RISK MANAGEMENT LEGAL CUSTODIAL SERVICES FACILITIES MAINTENANCE .

AECC ACCOUNTING PURCHASING CENTRAL STORES CIVILIAN PERSONNEL PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS FIRE SUPPORT FIRE MARSHAL Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS INFORMATION SYSTEMS ADMINISTRA .

Indirect Entities MAYOR AND COUNCIL TOURISM & ECONOMIC DEVELOPMEN EMERGENCY MANAGEMENT SERVIC Emergency Management RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS LIBRARY MUNICIPAL COURT TEEN COURT Payroll Benefits GENERAL FUND TRANSFERS ENGINEERING SOLID WASTE COLLECTION

66

Dollar Allocation 40.5 4.5

3 2.5 0.5 2.5 181 .2 16.5 36 3.5

4 11 .5

5 38

2 0.25 40.25 30.5 18.5 10.5 410.95 1 18

3 21 18 9.5 14

4 20.25 16.3 0.5 13.5 12.5

1 0.5 17

2,160 240 160 133 27 133 9,662 880 1,920 187 213 613 267 2,026 107 13 2,146 1,626 986 560 21,914 53 960 160 1,120 960 507 747 213 1,080 869 27 720 667 53 27 907

City of Amarillo Cost Allocation Plan September 30, 2013 Finance Allocation

SOLID WASTE DISPOSAL POLICE TOTAL POLICE ANIMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE Transit ROSS ROGERS COMANCHE TRAIL SWIMMING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE ATHLETIC ADMINISTRATION SOFTBALL PROGRAM VOLLEYBALL PROGRAM FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING Community Development Total COURT SECURITY URBAN TRANSPORTATION PLANNING PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION WIC General Construction Street & Drainage Improvement Civic Center Improvement UTILITIES OFFICE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport DRAINAGE UTILITY

67

6.75 78.25 78.25 14 8.5 2.25 10.75 3 3 2.5 5.5 115.5 97.5 82.35 6 2.5 8.5 4 1 2 2 42.75 42.75 1 1 43.75 0.5 6.5 2 2 2 2 48.5 1 5.5 142.75 0.5 0.75 1.25 3.5 3 3 3.5 ·2 160.25 164.75 164.75 51 .5

360 4,173 4,173 747 453 120 573 160 160 133 293 6,159 5,199 4,391 320 133 453 213 53 107 107 2,280 2,280 53 53 2,333 27 347 107 107 107 107 2,586 53 293 7,612 27 40 67 187 160 160 187 107 8,545 8,785 8,785 2,746

City of Amarillo Cost Allocation Plan September 30, 2013 Finance Allocation Drainage Utility SELF INSURANCE GENERAL Self Insurance Total FAMILY WELLNESS CENTER Employee Insurance CIVIC AMARILLO Technical Services ZOO TRUST FUND AGENCIES AEDC OPERATIONS AEDC PROJECTS AEDC Total AHD OPERATING AHD Amarillo Events Taxing Ent VENUE DISTRICT T IRZ#1 Finance CHAMBER OF COMMERCE Direct Entities Indirect Cost Plan

Entity:

51.5 1 1 0.5 0.5 1 1 1 3 1 12 13 5 5 1 1 13.5 27 27 1,138.90 1,549.85

2,746 53 53 27 27 53 53 53 160 53 640 693 267 267 53 53 720 1,440 1,440 60,731 82,644

1315DA- FINANCE DIVISION

Accumulation of Costs 317,299 317,299 317,299

2900 Finance 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities

Dollar Allocation 4

RISK MANAGEMENT ACCOUNTING PURCHASING CENTRAL STORES Indirect Entities MUNICIPAL COURT TEEN COURT VITAL STATISTICS Court Security UTILITIES OFFICE Water & Sewer Direct Entities Indirect Cost Plan

15 9 7 35 23

1 1 2 30 30 57 92

68

13,796 51,733 31,040 24,142 120,711 79,325 3,449 3,449 6,898 103,467 103,467 196,587 317,299

CITY OF AMARILLO FINANCE DEPARTMENT COST DISTRIBUTION FISCAL YEAR 20 12/2013

CASH MGT

DIV ADMIN

TAX

EFFORT REPORT FULL TIME EQUIVALENTS: FINANCE DIRECTOR

15%

85%

INTERNAL AUDITOR

12%

16%

SECRETARY

100%

RECEPTION IST

73%

COLLEGE INTERN

23%

TOTAL FULL TIME EQU IVALENTS

0.50

0.00

INTERNAL OTHER AUDIT

100% 72%

100% 100% 27%

18%

59%

2.92

1.31

100% 100%

0.27

5.00

SALARIES FROM 01 /01 /1 3 TO 12/31 /13 DISTRIBUTED BASED ON EFFORT EXPENDED CASH MGT

DIV ADMIN

TAX

INTERNAL OTHER TOTAL AUDIT

FINANCE DIRECTOR

19,662

111,414

0

0

131,077

INTERNAL AUDITOR

8,252

11,003

49,513

0

68,770

SECRETARY

0

35,916

0

0

35,916

RECEPTION IST

0

211121

0

7,812

28,933

COLLEGE INTERN TOTAL

2,361

0

1,848

6,056

0

10,265

30,275

0

181 ,302

55,569

7,812

274,961

69

\

CITY OF AMARILLO FI NANCE DEPARTMENT COST DISTRIBUTION FISCAL YEAR 2012/20 13 CASH MGT

DIV ADMIN

TAX

INTERNAL OTHER AUDIT

DEPARTMENT COST DISTRIBUTION PERSONAL SERVICES SUPPLIES CONTRACTUAL LESS PROFESSIONAL SERV OTHER LESS MILEAGE ALLOW LESS INTERFUND REIMBURSEMENTS

39,745 7,554 11,717

238,016 392,512 22,337

72,951

10,256

360,968 7,554 404,229 75,883 5,207 300

53,546

5,207 300 0

TOTAL

24,478

39,745

414,849

291 ,562

73,251

10,256

854,141

COST ADJUSTMENTS GEN GOVTTRF TOTAL

24,478

39,745

414,849

291,562

73,251

10,256

854,141

14,294

6,413

1,322

305,856

79,664

11,578

OVERHEAD ALLOCATION

2,449

TOTAL BY FUNCTION

42,194

414,849

854,141

DEPARTMENT OVERHEAD ALLOCATED BASED ON FULL-TIME EQU IVALENT EMPLOYEES. NOTE: SINCE THE RECOVERIES LISTED IN THE FINANCIAL STATEMENTS ARE NOT BASED ON ACTUAL COSTS, THESE AMOUNTS ARE CREDITED BACK TO THE ORIGINAL DEPARTMENT AFTER THE ACTUAL COSTS ARE DETERM INED IN THE INDIRECT COST PLAN: AMOUNT PER AUDIT

854,14 1

*-FRANCHISE TAX AUDITS PERFORMED BY OUTSIDE ACCOUNTING FIRMS

70

CITY OF AMARILLO, TEXAS INFORMATION TECHNOLOGY DEPARTMENT NATURE AND EXTENT OF SERVICES

The Information Technology Department provides data processing services to most of the City's central service and operating departments.

The Information 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, 2013.

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 full credit for amounts paid toward its total indirect costs.

References: OMB A-87, Attachment C

71

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation Entity:

62110 -INFORMATION TECHNOLOGY ADMINISTRATION

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 3000 Finance-Cash Mgmt 3400 Finance-Internal Auditor 200 Total Indirect Costs 10 Total Costs

740,703 740,703 866 742 560 2,168 742,871

Allocation Base

Allocation to Benefiting Activities INFORMATION SYSTEMS SYSTEMS INFORMATION SYSTEMS MICROSYSTE INFORMATION SYSTEMS CAPITAL INFORMATION SYSTEMS AS400 INFORMATION SYSTEMS HP CAD INFORMATION SYSTEMS PRINT SERV INFORMATION SYSTEMS TEL-ECOMMUNIC Indirect Entities Indirect Cost Plan Entity:

1,182,914 1,423,324 483,007 439,188 51,038 43,468 42,607 3,665,546 3,665,546

Dollar Allocation 239,733 288,455 97,888 89,007 10,344 8,809 8,635 742,871 742,871

62120 - INFORMATION TECHNOLOGY OPERATIONS

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 10 Total Costs

453,638 453,638 453,638

Allocation Base

Allocation to Benefiting Activities INFORMATION SYSTEMS SYSTEMS Indirect Entities Indirect Cost Plan Entity:

Dollar Allocation 453,638 453,638 453,638

62130 - INFORMATION TECHNOLOGY SYSTEMS

Accumulation of .C osts 100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 4600 IS-Admin 4700 IS-Operations 200 Total Indirect Costs 10 Total Costs

729,276 729,276 1,516 239,733 453,638 694,887 1,424,163

Allocation Base

Allocation to Benefiting Activities IT-Hansen .

IT-HB

Dollar Allocation 356,041 356,041

72

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation IT - JOE IT-Kronos Indirect Entities Indirect Cost Plan Entity:

4 4

356,041 356,041 1,424,163 1,424,163

62130H - IT HANSEN

Accumulation of Costs 356,041 356,041 356,041

4800 IS-Systems 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities HUMAN RESOURCES LEGAL AECC ACCOUNTING PLANN ING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE SUPPORT Fire DIRECTOR OF UTILITIES Indirect Entities JUDICIAL LIBRARY MUNICIPAL COURT ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION POLICE TOTAL POLICE ANIMAL CONTROL ENVIRONMENTAL HEALTH PARK MAINTENANCE PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADM INISTRATION HOME Community Development Total URBAN TRANSPORTATION PLANN ING PUBLIC HEALTH ADM INISTRATION HEALTH DEPARTMENT UTILITIES OFFICE SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION LABORATORY ADMIN ISTRATION Water & Sewer Direct Entities Indirect Cost Plan

Dollar Allocation 5 1 1 4 5 38 2 7 7 8 71 1 2 1 10 6 9 2 2 1 12 4 2 2 8 8 2 2 12 1 1 1 21 11 14 5 1 52 114 185

73

9,623 1,925 1,925 7,698 9,623 73,133 3,849 13,472 13,472 15,396 136,643 1,925 3,849 1,925 19,245 11 ,547 17,321 3,849 3,849 ' 1,925 23,095 7,698 3,849 3,849 15,396 15,396 3,849 3,849 23,095 1,925 1,925 1,925 40,415 21,170 26,944 9,623 1,925 100,076 219,398 356,041

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation

Entity:

62130HB - IT HUMMINGBIRD

Accumulation of Costs 4800 IS-Systems 200 Total Indirect Costs 10 Total Costs

356,041 356,041 356,041

Allocation Base

Accumulation of Costs 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 Indirect Entities JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM AlP PANTEX PROJECT FUND Emergency Management CIVIC CENTER OPERATIONS LIBRARY MUNICIPAL COURT Payroll VITAL STATISTICS Benefits ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION POLICE TOTAL POLICE ANIMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS

74

Dollar Allocation 9 2 8 2 12 22 11 2 8 44 19 47 47 24 6 216 4 3 4 1 . 1 6 6 5 1 2 1 5 19 11 3 13 13 4 8 2

7,435 1,652 6,609 1,652 9,913 18,174 9,087 1,652 6,609 36,348 15,696 38,826 38,826 19,826 4,956 178,433 3,304 2,478 3,304 826 826 4,956 4,956 4,130 826 1,652 826 4,130 15,696 9,087 2,478 10,739 10,739 3,304 6,609 1,652

City of Amarillo Cost Allocation Plan September 30, 2013 · Information Technology Allocation TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE Transit PARK MAINTENANCE PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING Community Development Total PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION WIC UTILITIES OFFICE SURFACE WATER TREATMENT WATER DISTRIBUTION LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport DRAINAGE UTILITY Drainage Utility Family Wellness Center Employee Insurance Direct Entities Indirect Cost Plan Entity:

10 8 22 22 5 16 16 8 8 24 4 4 4 4 23 7 15 3 48 4 4 1 1 2 2 215 431

8,261 6,609 18,174 18,174 4,130 13,217 13,217 6,609 6,609 19,826 3,304 3,304 3,304 3,304 19,000 5,783 12,391 2,478 39,652 3,304 3,304 826 826 1,652 1,652 177,607 356,041

62130J - IT JOE

Accumulation of Costs 4800 IS-Systems 200 Total Indirect Costs 10 Total Costs

356,041 356,041 356,041

Allocation Base

Accumulation of Costs HUMAN RESOURCES RISK MANAGEMENT LEGAL FACILITIES MAINTENANCE AECC ACCOUNTING PURCHASING CENTRAL STORES CIVILIAN PERSONNEL PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE SUPPORT Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS Indirect Entities

6 4 2 2 4 14 9 6 12 3 9 5 22 22 11 15 124

75

Dollar Allocation 7,121 4,747 2,374 2,374 4,747 16,615 10,681 7,121 14,242 3,560 10,681 5,934 26,110 26,110 13,055 17,802 147,164

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM '. Emergency Management RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS LIBRARY MUNICIPAL COURT Payroll Benefits ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE ANIMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH ·TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE TRANSIT MAINTENANCE Transit ROSS ROGERS COMANCHE TRAIL SWIMMING POOLS PARKS & RECREATION PROGRA PARK MAINTENANCE ATHLETIC ADMINISTRATION FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT HMIS 2008/10 COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADMINISTRATION HOME Community Development Total URBAN TRANSPORTATION PLA PUBLIC HEALTH ADMINISTRATION BIOTERRORISM GRANT HEALTH DEPARTMENT WIC ADMINISTRATION WIC UTILITIES OFFICE SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION

76

1 1 2 1 3 2 3 3 2 15 5 3 2 8 5 6 1 7 7 5 3 3 6 2 8 6 3 17 2 2 1 2 7 3 5 4 1 5 4 4 1 1 10 1 2 1 3 4 4 6 4 9 4

1,187 1,187 2,374 1'187 3,560 2,374 3,560 3,560 2,374 17,802 5,934 3,560 2,374 9,494 5,934 7,121 1,187 8,308 8,308 5,934 3,560 3,560 7,121 2,374 9,494 7,121 3,560 20,176 2,374 2,374 · 1,187 2,374 8,308 3,560 5,934 4,747 1,187 5,934 4,747 4,747 1,187 1'187 11,868 1,187 2,374 1,187 3,560 4,747 4,747 7,121 4,747 10,681 4,747

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMIN ISTRATION Water & Sewer AIRPORT OPERATIONS Airport Family Wellness Center Employee Insurance Direct Entities Indirect Cost Plan Entity:

2 2 5 32 5 5 2 2 176 300

2,374 2,374 5,934 37,978 5,934 5,934 2,374 2,374 208,877 356,041

62130K - KRONOS

Accumulation of Costs 4800 IS-Systems 200 Total Indirect Costs 10 Total Costs

356,041 356,041 356,041

Allocation to Benefiting Activities HUMAN RESOURCES RISK MANAGEMENT LEGAL FACILITIES MAINTENANCE AECC ACCOUNTING PURCHASING CENTRAL STORES PLANNING BUILDING SAFETY PARKS & RECREATION ADMIN ISTRAT FIRE SUPPORT Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS Indirect Entities JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM A lP PANTEX PROJECT FUND Emergency Management RADIO COMMUN ICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS Globe News Center LIBRARY MUNICIPAL COURT Payroll VITAL STATISTICS Benefits ENGINEERING STREET DEPARTMENT

77

Allocation Base 9 4 7 50 76 15 9 8 7 39 11 1 1 21 46 303 5 3 2 1 1 4 8 4 26 18 2 78 25 3 1 6 20 82

Dollar Allocation 1,695 753 1,318 9,414 14,309 2,824 1,695 1,506 1,318 7,343 2,071 188 188 3,954 8,661 57,049 941 565 377 188 188 753 1,506 753 4,895 3,389 377 ' 14,686 4,707 565 188 1,130 3,766 15,439

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE ANIMAL CONTROL 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 HMIS 2008/10 COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADMINISTRATION HOME Community Development Total Court Security URBAN TRANSPORTATION PLANNING Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION WIC UTILITIES OFFICE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport Drainage Utility Drainage Utility Family Wellness Center Employee Insurance Direct Entities Indirect Cost Plan

78

·106 34 419 419 29 47 18 65 13 64 64 38 21 2 6 91 11 19 6 1 7 9 9 1 1 17 3 4 1 1 31 31 21 21 31 7 6 26 53 35 25 24 20 227 58 58 15 15 8 8 1,588 1,891

19,958 6,402 78,890 78,890 5,460 8,849 3,389 12,238 2,448 12,050 12,050 7,155 3,954 377 1,130 17,134 2,071 3,577 1,130 188 1,318 1,695 1,695 188 188 3,201 565 753 188 188 5,837 5,837 3,954 3,954 5,837 1,318 1,130 4,895 9,979 6,590 4,707 4,519 3,766 42,740 10,920 10,920 2,824 2,824 1,506 1,506 298,991 356,041

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation

Entity:

62140 -INFORMATION SYSTEM MICROSYSTEMS

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 4600 IS-Admin 200 Total Indirect Costs 10 Total Costs

1,423,324 1,423,324 3,681 288,455 292,137 1,715,461

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 Indirect Entities JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM AlP PANTEX PROJECT FUND Emergency Management RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS Globe News Center LIBRARY MUNICIPAL COURT Payroll VITAL STATISTICS Benefits ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE ANIMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC

79

Allocation Base 16

5 11 16 45 18 10

4 10 38 12 113 113 22 14 334

4 3 26

8 2 36 19

3 15 13

6 185 36

4 2 6 19

7 8 3 386 386 25 11 13 24

Dollar Allocation 18,372 5,741 12,631 18,372 51,671 20,668 11,482 4,593 11,482 43,633 13,779 129,750 129,750 25,261 16,075 383,510 4,593 3,445 29,854 9,186 2,296 41,336 21,816 3,445 17,224 14,927 6,889 212,423 41,336 4,593 2,296 6,889 21,816 8,038 9,186 3,445 443,218 443,218 28,706 12,631 14,927 27,558

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE Transit ROSS ROGERS COMANCHE TRAIL SWIMMING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT HMIS 2008/10 COMMUN ITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADMINISTRATION HOME Community Development Total URBAN TRANSPORTATION PLANN ING Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADM INISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION W IC UTILITIES OFFICE WATER PRODUCTION WATER TRANSM ISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport Drainage Utility Drainage Utility Family Wellness Center Employee Insurance HARRINGTON LIBRARY CONSTORTIUM HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan

Entity:

14 24 24 5 8 1 7 12 3 10 8 14 22 7 7 3 3 32 2 1 1 49 49 13 13 26 4 2 19 14 8 6 7 16 102 38 38 2 2 10 10 23 23 1,160 1,494

16,075 27,558 27,558 5,741 9,186 1,148 8,038 13,779 3,445 11,482 9,186 16,075 25,261 8,038 8,038 3,445 3,445 36,743 2,296 1,148 1,148 56,263 56,263 14,927 14,927 29,854 4,593 2,296 21,816 16,075 9,186 6,889 8,038 18,372 117,120 43,633 43,633 2,296 2,296 11,482 11,482 26,409 26,409 1,331,951 1,715,461

62150 -INFORMATION SYSTEMS CAPITAL

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 4600 IS-Admin 200 Total Indirect Costs 10 Total Costs

483,007 483,007 97,888 97,888 580,895

80

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation

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 Indirect Entities JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM AlP PANTEX PROJECT FUND Emergency Management RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS LIBRARY MUNICIPAL COURT Payroll VITAL STATISTICS Benefits ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE ANIMAL CONTROL 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

81

Allocation Base 16 5 11 16 45 18 10 4 10 38 12 113 113 22 14 334

4 3 10 4 2 16 14 3 8 13 147 36 4 2 6 19 7 6 3 386 386 25 11 13 24 5 20 20 5 8 1 7 12 3 10

Dollar Allocation 6,978 2,181 4,797 6,978 19,625 7,850 4,361 1,744 4,361 16,572 5,233 49,280 49,280 9,594 6,106 145,660 1,744 1,308 4,361 1,744 872 6,978 6,106 1,308 3,489 5,669 64,108 15,700 1,744 872 2,617 8,286 3,053 2,617 1,308 168,337 168,337 10,903 4,797 5,669 10,467 2,181 8,722 8,722 2,181 3,489 436 3,053 5,233 1,308 4,361

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADMINISTRATION HOME Community Development Total Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION WIC UTILITIES OFFICE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATERCOLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport DRAINAGE UTILITY Drainage Utility Family Well ness Center Employee Insurance HARRINGTON LIBRARY CONSTORTIUM HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan Entity:

5 5 7 7 2 2 14 1 1 9 9 2 2 26 4 2 19 14 8 6 7 16 102 38 38 2 2 10 10 23 23 998 1,332

2,181 2,181 3,053 3,053 872 872 6,106 436 436 3,925 3,925 872 872 11,339 1,744 872 8,286 6,106 3,489 2,617 3,053 6,978 44,483 16,572 16,572 872 872 4,361 4,361 10,030 10,030 435,235 580,895

62160 - INFORMATION SYSTEMS AS400

Accumulation of Costs 439,188 439,188 866 89,007 89,873 529,061

100 Financial Costs 10A Total Financial Costs 2300 City Manager~City Admin 4600 IS-Admin 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities AECC FIRE OPERATIONS Fire Indirect Entities MUNICIPAL COURT POLICE TOTAL POLICE Direct Entities Indirect Cost Plan

149 301 301 450 200 959 959 1,159 1,609

82

Dollar Allocation 48,993 98,973 98,973 147,966 65,763 315,332 315,332 381,095 529,061

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation

Entity:

62170 -INFORMATION SYSTEMS CAD

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 4600 IS-Admin 200 Total Indirect Costs 10 Total Costs

51,038 51,038 10,344 10,344 61,382

Allocation to Benefiting Activities PLANNING PARKS & RECREATION ADMINISTRAT FIRE SUPPORT Fire DIRECTOR OF UTILITIES Indirect Entities EMERGENCY MANAGEMENT SERVICES Emergency Management ENGINEERING POLICE TOTAL POLICE TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE Transit WASTE WATER COLLECTION Water & Sewer Direct Entities Indirect Cost Plan Entity:

Allocation Base

8 1 3 3 10 22 3 3 15

1 1

5 1 6 3 2 2 1 1 31 53

Dollar Allocation 9,265 1'158 3,474 3,474 11,581 25,479 3,474 3,474 17,372 1,158 1,158 5,791 1'158 6,949 3,474 2,316 2,316 1 '158 1 '158 35,902 61,382

62180- INFORMATION SYSTEMS PRINT SERVICES

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 4600 IS-Admin 200 Total Indirect Costs 10 Total Costs

43,468 43,468 433 8,809 9,242 52,710

Allocation Base

Allocation to Benefiting Activities HUMAN RESOURCES RISK MANAGEMENT LEGAL FACILITIES MAINTENANCE AECC ACCOUNTING PURCHASING CENTRAL STORES PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT

134,309 8,505 2,706 1,359 62,984 141,753 234,489 15,001 27,450 159,396 55,427

83

Dollar Allocation 1,907 121 38 19 895 2,013 3,330 213 390 2,264 787

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation r

FIRE SUPPORT Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS Indirect Entities JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM Emergency Management RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS LIBRARY MUNICIPAL COURT VITAL STATISTICS ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION POLICE TOTAL POLICE ANIMAL CONTROL 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 HOME ADMINISTRATION HOME Community Development Total URBAN TRANSPORTATION PLANNING PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION WIG UTILITIES OFFICE SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS

84

75,830 75,830 38,694 12,500 970,403 1,288 3,202 91 3,260 3,351 6,255 64,485 2,697 11,952 103,016 160,364 12,606 24,026 38,786 6,904 138,765 138,765 59,918 34,017 13,558 47,575 10,594 106,497 106,497 2,700 3,350 43,193 72,258 22,506 42,487 7,406 32,647 32,647 207,647 207,647 22,051 22,051 262,345 4,033 112,629 112,629 94,489 94,489 1,018,863 3,417 37,296 8,435 1,678 3,500 39,750 1'112,939 5,188

1,077 1,077 550 178 13,782 18 45

1 46 48 89 916 38 170 1,463 2,278 179 341 551 98 1,971 1,971 851 483 193 676 150 1,512 1,512 38 48 613 1,026 320 603 105 464 464 2,949 2,949 313 313 3,726 57 1,600 1,600 1342 1342 14,470 49 530 120 24 50 565 15,806 74

City of Amarillo Cost Allocation Plan September 30, 2013 Information Technology Allocation Airport DRAINAGE UTILITY Drainage Utility Family Wellness Center Employee Insurance Direct Entities Indirect Cost Plan Entity:

5,188 600 600 152,606 152,606 2,741,010 3,711,413

74

9 9 2,167 2,167 38,929 52,710

62190 -INFORMATION SYSTEMS TELECOMMUNICATIONS

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 4600 IS-Admin 200 Total Indirect Costs 10 Total Costs

42,607 42,607 217 8,635 8851 51,458

Allocation to Benefiting Activities HUMAN RESOURCES RISK MANAGEMENT LEGAL FACILITIES MAINTENANCE AECC ACCOUNTING PURCHASING CENTRAL STORES PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS Indirect Entities CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM Emergency Management CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS LIBRARY MUNICIPAL COURT TEEN COURT PAYROLL VITAL STATISTICS BENEFITS ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE ANIMAL CONTROL TRAFFIC ADMINISTRATION

85

Allocation Base

Dollar Allocation 14

4 11 58 51 27 12

8 14 48 23 80 80 19 20 389

4 63

2 65 28 89

6 62 ' 55

1 3

2 5 19 17 14

4 325 325 8 29

442 126 347 1,831 1,610 852 379 253 442 1,515 726 2,526 2,526 600 631 12,281 126 1,989 63 2,052 884 2,810 189 1,957 1,736 32 95 63 158 600 537 442 126 10,260 10,260 253 916

City of Amarillo Cost.AIIocation Plan September 30, 2013 Information Technology Allocation TRAFFIC FIELD OPERATIONS· TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE Transit ROSS ROGERS COMANCHE TRAIL SWIMMING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING Community Development Total URBAN TRANSPORTATION PLANNING PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIG ADMINISTRATION WIG UTILITIES OFFICE WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport DRAINAGE UTILITY Drainage Utility Family Wellness Center Employee Insurance AHD OPERATING AHD Total Direct Entities Indirect Cost Plan

86

13 42 16 17 4 21 4 7 13 10 100 13 10 10 9 9 19 2 65 65 17 17 27 10 8 18 59 5 5 15 147 43 43 2 2 12 12 1 1 1,241 1,630

410 1,326 505 537 126 663 126 221 410 316 3,157 410 316 316 284 284 600 63 2,052 2,052 537 537 852 316 253 568 1,863 158 158 474 4,641 1,357 1,357 63 63 379 379 32 32 39,178 51,458

CITY OF AMARILLO, TEXAS REIMBURSEMENTS NATURE AND 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.

However, 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.

87

City of Amarillo Cost Allocation Plan September 30, 2013 Reimbursement Allocation Entity:

INFORMATION TECHNOLOGY REIMBURSEMENTS

Accumulation of Costs 100 Financial Costs 1OA Total Financial Costs 10 Total Costs

-4,167,442 -4,167,442 -4,167,442

Allocation Base

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 Indirect Entities CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM Emergency Management RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS BOX OFFICE OPERATIONS Globe News Center LIBRARY MUNICIPAL COURT Payroll VITAL STATISTICS Benefits ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE ANIMAL CONTROL

88

59,680.87 10,325.45 32,360.09 45,974.82 145,858.70 68,034.55 36,097.92 14,509.81 42,923.35 177,628.76 55,474.43 304,983.95 304,983.95 99,136.32 55,571.77 1,148,560.78 7,950.29 72,250.02 16,724.41 88,974.43 31,130.87 6,096.93 47,844.24 26,418.69 8,950.73 382,356.55 93,531.07 6,216.34 4,991.13 21,752.67 91,574.36 48,100.12 52,317.60 16,023.00 835,375.68 835,375.68 72,111.54

Dollar Allocation -60,673 -10,497 -32 ,898 -46,739 -148,284 -69,166 -36,698 -14,751 -43,637 -180,582 -56,397 -310,054 -310,054 -100,784 -56,496 -1 ,167,656 -8,082 -73,451 -17,002 -90,454 -31,648 -6,198 -48,640 -26,858 -9,100 -388,713 -95,086 -6,320 -5,074 -22,114 -93,097 -48,900 -53,187 -16,289 -849,264 -849,264 -73,310

City of Amarillo Cost Allocation Plan September 30, 2013 Reimbursement Allocation 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 2008/10 COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADMINISTRATION HOME Community Development Total Court Security URBAN TRANSPORTATION PLANNING Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION WIC NUTRITION EDUCATION WIC CLIENT SERVICES WIC UTILITIES OFFICE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport

89

43,929.80 33,521.07 77,450.87 57,702.08 79,855.13 79,855.13 16,536.77 26,160.80 2,031 .98 14,224.83 55,223.57 7,267.95 21,200.78 34,509.46 4,937.95 19,456.79 58,904.21 42,864.14 42,864.14 4,937.95 4,937.95 106,706.30 335.15 3,421.75 2,155.40 2,155.40 94,263.59 94,263.59 13,621.76 10,558.24 6,045.75 30,225.76 105,607.53 7,305.08 8,066.69 68,357.66 84,560.28 35,179.77 17,809.14 21,618.21 39,390.22 387,894.56 82,933.69 82,933.69

-44,660 -34,078 -78,739 -58,661 -81 '183 -81 '183 -16,812 -26,596 -2,066 -14,461 -56,142 -7,389 -21,553 -35,083 -5,020 -19,780 -59,884 -43,577 -43,577 -5,020 -5,020 -108,480 -341 -3,479 -2,191 -2,191 -95,831 -95,831 -13,848 -10,734 -6,146 -30,728 -107,363 -7,427 -8,201 -69,494 -85,966 -35,765 -18,105 -21,978 -40,045 -394,343 -84,312 -84,312

City of Amarillo Cost Allocation Plan September 30, 2013 Reimbursement Allocation Family Wellness Center Employee Insurance HARRINGTON LIBRARY CONSTORTIUM HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan

90

22,572.49 22,572.49 20,849.57 20,849.57 2,950,729.27 4,099,290.05

-22,948 . -22,948 -21,196 -21 '196 -2,999,786 -4,167,442

CITY OF AMARILLO, TEXAS HUMAN RESOURCES AND RISK MANAGEMENT NATURE AND 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 programs 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 designs 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 20 12/2013 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 2012/2013.

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 liability, and unemployment claims. They also assist in accident investigations, in-service safety training programs, administering safety programs and policies, and the development and continued updating of safety programs on an as needed basis.

FY 2012/2013 costs of this function have been allocated to the Casualty Insurance Department.

Reference: OMB A-87, Attachment C

91

City of Amarillo Cost Allocation Plan September 30, 2013 Human Resources Allocation Entity:

1110 - HUMAN RESOURCES

Accumulation of Costs 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 3400 Finance-Internal Auditor 4400 IS-Printing Services 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4 740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 200 Total Indirect Costs 10 Total Costs

967,763 30,328 59,476 1,057,567 2,815 3,711 2,160 1,907 7,121 9,623 7,435 1,695 18,372 6,978 442 -60,673 1,585 1,059,151

Allocation to Benefiting Activities

Base

HUMAN RESOURCES-CITY Indirect Entities HEALTH PLAN Employee Insurance Direct Entities Indirect Cost Plan

403,102.00 403,102.00 564,661 .00 564,661.00 564,661.00 967,763.00

Entity:

Allocation 441,168 441,168 617,983 617,983 617,983 1,059,151

1110HR- HUMAN RESOURCES-CITY

Accumulation of Costs 441,168 441,168 441,168

2600 Human Resources 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities

Dollar Allocation

4 9

RISK MANAGEMENT LEGAL CUSTODIAL SERVICES FACILITIES MAINTENANCE AECC ACCOUNTING

26 25 72 15

92

840 1,890 5,459 5,250 15,119 3,150

City of Amarillo Cost Allocation Plan September 30, 2013 Human Resources Allocation PURCHASING CENTRAL STORES CIVILIAN PERSONNEL PLANNING BU ILDING SAFETY PARKS & RECREATION ADMIN ISTRAT FIRE OPERATIONS FIRE SUPPORT Fire DIRECTOR OF UTILITIES MUN ICIPAL GARAGE OPERATIONS LIBRARY ADM IN POLICE ADMIN PUBLIC WORKS ADM IN Indirect Entities MAYOR AND COUNCIL JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM AlP PANTEX PROJECT FUND ~mergency Management RADIO COMMUN ICATIONS 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 POLICE TOTAL POLICE AN IMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE Transit Maintenance Transit ROSS ROGERS

93

9 7 63 7 33 5 242 5 247 19 47 3 3 3 597 4 5 3 2 1 1 4 11 4 23 2 13 3 72 23 1 1 17 85 108 32 341 341 25 30 19 49 11 32 20 8 60 34

1,890 1,470 13,229 1,470 6,929 1,050 50,815 1,050 51,865 3,990 9,869 630 630 630 125,358 840 1,050 630 420 210 210 840 2,310 840 4,830 420 2,730 630 15,119 4,830 210 210 3,570 17,848 22,678 6,719 71,603 71,603 5,250 6,299 3,990 10,289 2,310 6,719 4,200 1,680 12,599 7,139

City of Amarillo Cost Allocation Plan September 30, 2013 Human Resources Allocation COMANCHE TRAIL TENN IS CENTER SWIMM ING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE ATHLETIC ADM INISTRATION FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT · Code Inspector REHAB SUPPORT HOUSING REHAB HMIS COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADM INISTRATION HOME Community Development Total Court Security URBAN TRANSPORTATION PLANN ING Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION REFUGEE HEALTH IMM/LOCALS HIV PREVENTION & COUNCILING CORE PUBLIC HEALTH BIOTERRORISM GRANT HIV Surveillance LOCAL TUBERCULOSIS HEALTH DEPARTMENT WIC ADMINISTRATION WIC UTILITIES OFFICE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport DRAINAGE UTILITY Drainage Utility

94

23 1 16 19 95 11 4 18 4 1 2 1 1 9 9 9 1 1 19 2 4 1 1 7 6 6 5 2 4 1 1 32 22 22 30 8 7 28 55 32 24 25 20 229 55 55 12 12

4,830 210 3,360 3,990 19,948 2,310 840 3,780 840 210 420 210 210 1,890 1,890 1,890 210 210 3,990 420 840 210 210 1,470 1,260 1,260 1,050 420 840 210 210 6,719 4,620 4,620 6,299 1,680 1,470 5,879 11,549 6,719 5,040 5,250 4,200 48,085 11,549 11,549 2,520 2,520

City of Amarillo Cost Allocation Plan September 30, 2013 Human Resources Allocation

8 8 2

Family Wellness Center Employee Insurance VECTOR CONTROL Direct Entities Indirect Cost Plan

Entity:

1,504.00 2,101.00

1,680 1,680 420 315,810 441,168

1120- RISK MANAGEMENT

Accumulation of Costs 363,819 214 10,290 374,323 866 1,035 840 13,796 240 1,047 405 209 689 131 121 113 4,747 1,652 ' 753 5,741 2,181 126 -10,497 2,886 6,952 4,447 11,797 50,278 424,601

100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 1OA Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Finance Div 2700 Human Resources-City 3200 Finance-Division 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 41 00 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6200 Custodial Services-City H 7300 Facilities-City Hall 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities

Dollar Allocation 100 100 100 100

SELF INSURANCE GENERAL Self Insurance Direct Entities Indirect Cost Plan

95

424,601 424,601 424,601 424,601

CITY OF AMARILLO HUMAN RESOURCES Cost Distribution Fiscal Year 2012/2013 Total Personnel Salaries from 01 /01 /13 TO 12/31 /13 Distributions based on effort expended

Personnel Direct

Insurance Management

. Benefits Adm inistrator Benefits Coordinator Secretary Customer Service Clerk Other Personnel

42,002 278,836

278,836

Total

472,121

278,836

193,285

13

8

5

75,648 75,635

Number of Employees Total Personnel

Personal Services Supplies Contractual .Services Other Charges

75,648 75,635 42,002

Personnel Direct

Insurance Method of Management Distribution

360,324 182,681 110,503 16,044 669,552

212,808 112,419 68,002 9,873 403,102

147,516 1 70,262 2 42,501 2 6,171 2 266,450

Adjustment for departmental reorgan ization Benefits 298,211 967,763

403,102

298,21 1 564,661

1 Distributed based on salaries from 01 /01 /13 TO 12/31 /13 2 Distributed to Personnel Direct

96

CITY OF AMARILLO, TEXAS ACCOUNTING 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 payments, 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 2012/2013 costs of the Accounting Department have been functionalized and allocated as follows in this plan:

*

General Accounting - This category represents all efforts of the Department in

FY 2012/2013, with the exception of those stated below. Costs have been allocated based on modified direct charges for FY 2012/20 13.

*

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

employees.

97

CITY OF AMARILLO ACCOUNTING DEPARTMENT NATURE AND EXTENT OF SERVICES

*

Grant Accounting - This category represents specialized assignments of the department's

staff in .FY 2012/2013 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 programs based on grant modified direct charges for FY 2012/2013.

*

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 2012/2013.

Reference: OMB A-87, Attachment C

98

City of Amarillo Cost Allocation Plan September 30,2013 Accounting Allocation Entity:

1320 -.ACCOUNTING

Accumulation of Costs 100 Financial Costs 111 IT Charges 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3200 Finance-Division 3400 Finance-Internal Auditor 4400 IS-Printing Services 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB . 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 200 Total Indirect Costs 10 Total Costs

1,244,185 67,801 1,311,986 3,248 3,883 3,150 51,733 9,662 2,013 16,615 7,698 18,174 2,824 20,668 7,850 852 -69,166 79,206 1,391,192

Allocation Allocation to Benefiting Activities

Base

ACCOUNTING AUDIT FEE ACCOUNTING-GENERAL ACCOUNTING-GRANT ACCOUNTING-PAYROLL Indirect Entities Indirect Cost Plan

128,725.00 792,382.00 131,081.00 191,998.00 1,244,186.00 1,244,186.00

Entity:

Dollar Allocation 143,934 886,006 146,569 214,683 1,391,192 1,391,192

1320AF - ACCOUNTING AUDIT FEE

Accumulation of Costs 3600 Accounting 200 Total Indirect Costs 10 Total Costs

143,934 143,934 143,934

Allocation

Base

Allocation to Benefiting Activities RISK MANAGEMENT LEGAL CUSTODIAL SERVICES FACILITIES MAINTENANCE

374,109 1,004,095 1,259,526 1,888,785

99

Dollar Allocation 209 561 704 1,056

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation AECC PURCHASING CENTRAL STORES CIVILIAN PERSONNEL PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS FIRE SUPPORT FIRE MARSHAL Fire MUNICIPAL GARAGE OPERATIONS MUNICIPAL GARAGE REPLACEMENT Indirect Entities TOURISM & ECONOMIC DEVELOPMENT JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES METROPOLITAN MEDICAL RESPONSE MMRS HSGP GDEM LETP 0708 AlP 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 TOBACCO SENATE BILL 55 Cops In Schools Safe and Sober TXDOT Program Click it Or Ticket Police Capital Grants FY06 JAG Program JAG 2006 JAG 2007 FY09 Recovery Act JAG

100

4,290,374 536,816 313,698 4,184,168 527,867 2,339,454 425,126 21,698,595 3,407,055 27,160 25,132,810 9,131,932 12,712,338 64,121,098 3,083,969 475,163 262,545 423,448 7 170,503 3,835 118,035 715,828 966,988 274,592 1,804,052 330,533 343,515 275,365 3,998,626 1,208,852 31,810 56,269 319,889 1,593,0~4

7,571,360 7,925,527 3,454,344 36,134,433 141 22,862 165,946 9,745 23,853 17,505 16,076 990 20,604

2,398 300 175 2,338 295 1,307 238 12,127 1,904 15 14,046 5,104 7,105 35,836 1,724 266 147 237

0 95

2 66 400 540 153 1,008 185 192 154 2,235 676 18 31 179 890 4,231 4,429 1,931 20,195

0 13 93

5 13 10

9 1 12

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation APD SEIZED PROPERTY NARCOTICS UNIT FEDERAL APD SEIZURES Leose Training-Police TOTAL POLICE ANIMAL CONTROL TRAFFIC ADMINISTRATION 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 TRACK PROGRAM VOLLEYBALL PROGRAM FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT BUILDING SAFETY Code Inspector REHAB SUPPORT HOUSING REHAB PUBLIC SERVICES NEIGHBORHOOD FACILITIES HMIS 2008/10 COMMUNITY DEVELOPMENT HOUSING ASSISTANCE MOD REHAB HOUSING VOUCHERS 5 YEAR MAINSTREAM VOUCHER PROG HOUSING HOME ADMINISTRATION HOME PROJECTS HOME SHELTER PLUS CARE SUPPORTIVE HOUSING AFFORDABLE HOUSING

101

94 68,102 231,970 6,847 36,719,168 1,685,056 607,910 3,296,694 3,904,604 837,624 2,518,504 1,285,281 463,231 4,267,016 2,111,900 1,328,934 98,738 422,519 459,989 6,199,459 396,403 16,314 159,062 1611135 7,162 7,057 110,892 1,237,764 260,411 83,495 55,910 115,608 482,917 217,929 428,152 110,183 1,754,605 538,825 22,895 7,862,805 307,500 8,732,025 55,105 819,498 874,603 332,161 180,539 10,899

0 38 130

4 20,522 942 340 1,842 2,182 468 1,408 718 259 2,385 1,180 743 55 236 257 3,465 222 9 89 90

4 4 62 692 146 47 31 65 270 122 239 62 981 301 13 4,394 172 4,880 31 458 489 186 101

6

City of Amarillo Cost Allocation Plan September 30,2013 Accounting Allocation 376,968 12,261,800 79,918 113,738 2,384 2,384 276,759 372,849 540,257 540,257 682,216 489,935 270,780 234,181 130,598 269,072 50,710 3,736 102,659 2,233,887 149,219 403,816 60,276 463,793 8,533 43,842 20,535 31 ,175 18 1,181,207 281 ,230 18,266 264,733 15,594 28,033 7,313 1,516 1,270 617,955 1,552,850 2,712,910 54,024 44,985 45,946 46,718 111,612 253,238 173,825

TX Emergency Shelter Grant Community Development Total COURT TECHNOLOGY FUND Court Security Tech Asst. Negotiated Grants Library Grants Summer Lunch Program URBAN TRANSPORTATION PLANN ING Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION REFUGEE HEALTH IMM/LOCALS HIV PREVENTION & COUNCILING CORE PUBLIC HEALTH BIOTERRORISM GRANT HIV Surveillance LOCAL COMMUNICABLE DISEASE LOCAL TUBERCULOSIS HEALTH DEPARTMENT WIC ADM INISTRATION WIC NUTRITION EDUCATION WIC BREAST FEEDING WIC CLIENT SERVICES WIC SPECIAL INITIATIVE WIC PEER COUNSELOR W IC CONTRACTORS W IC EBT WIC RDGRANT W IC GREENWAYS AT HILLSIDE BRENHAM IMPROVEMENT DISTRICT COLON IES#S Tutbury lmprv Dist Point West PID Quail Creek PID Vineyards PID Redstone PID Public lmpr Districts PROVISION FOR COMP ABSENTSES General Obligation Debt 2001 Cert of Obligation 2003 Cert of Obligation 2006 Cert of Obligation 2008A Cert of Obligation 2008B Cert of Obligation 20011A COs (Golf) 20011 B COs (TIRZ #1 )

102

211 6,853 45 64 1 1 155 208 302 302 381 274 151 131 73 150 28 2 57 1,248 83 226 34 259 5 25 11 17 0 660 157 10 148 9 16 4 1 1 345 868 1,516 30 25 26 26 62 142 97

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation 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 Insurance HEALTH PLAN DENTAL PLAN Family Wellness Center Employee Insurance EMPLOYEE FLEX PLAN AEDC OPERATIONS Business Development TPRDC CONTRACTUAL AEDC PROJECTS Pantex Effort Proj Coordinatio AEDC AHD OPERATING Amarillo Hosp. Dist Tobacco AHD DONOR RESTRICTED AHD AMARILLO EVENTS DISTR ICT 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 Womens Council Chamber Communications Business Council Support Business Council Events Business Development

103

1,726,563 1,726,563 665,641 -97,466 927,404 2,446,091 560,691 111,415 417,825 428,562 15,761 5,475,924 36,829,618 961,252 663,998 38,454,868 640,165 1,100,145 445,162 212,000 11 ,398,760 247,622 13,403,689 8,450,557 266,250 22,355 8,739,162 1,108,284 1,510,015 998,704 3,617,003 100,456 16,352 16,352 69,717 10,440 21,225 19,305 403,360 22,472 1,893 1,442 1,522 6,109 14,799 101,941 43,508 1,024

965 965 372 -54 518 1,367 313 62 .

234 240 9 3,060 20,583 537 371 21,492 358 615 249 118 6,371 138 7,491 4,723 149 12 4,884 619 844 558 2,021 56 9 9 39 6 12 11 225 13 1 1 1 3 8 57 24 1

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation Governmental Affairs Support Governmental Affairs Committee Quality of Life Support Quality of Life Civic Beat Quality of Life Sports Quality of Life Education eve Support CVC Communications CVC Convention Development CVC Convention Services CVC Tourism eve Film eve Arts CVC Advertising CVC Special Projects CVC Visitor Center Chamber of Commerce Foundation CHAMBER OF COMMERCE HARRINGTON LIBRARY CONSTORTIUM HARRINGTON CATALOGING CE HARRINGTON LIBRARY PLANT FUND HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan

Entity:

85,987 16,969 81,296 2,700 32,735 7,496 895,794 49,997 153,704 59,220 85,720 3,950 169,428 579,483 121 ,350 113,256 38,695 3,216,537 505,325 11,486 12,552 529,363 193,420,011 257,541,109

48 9 45 2 18 4 501 28 86 33 48 2 95 324 68 63 22 1,798 282 6 7 296 108,098 143,934

1320GA -ACCOUNTING-GENERAL

Accumulation of Costs 886,006 886,006 886,006

3600 Accounting 200 Total Indirect Costs 10 Total Costs

Allocation

Base

Allocation to Benefiting Activities RISK MANAGEMENT LEGAL CUSTODIAL SERVICES FACILITIES MAINTENANCE AECC PURCHASING CENTRAL STORES CIVILIAN PERSONNEL PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS FIRE SUPPORT

374,109 1,004,095 1,259,526 1,888,785 4,290,374 536,816 313,698 4,184,168 527,867 2,339,454 425,126 21,698,595 3,407,055

104

Dollar Allocation 1,047 2,811 3,526 5,288 12,012 1,503 878 11 ,715 1,478 6,550 1,190 60,750 9,539

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation FIRE MARSHAL Fire DIRECTOR OF UTILITIES MUN ICIPAL GARAGE OPERATIONS MUN ICIPAL GARAGE REPLACEMENT Indirect Entities TOURISM & ECONOM IC DEVELOPMENT JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES METROPOLITAN MEDICAL RESPONSE MMRS HSGP GDEM LETP 0708 AlP PANTEX PROJECT FUND Emergency Management RADIO COMMUN ICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS ICE HOCKEY BOX OFFICE OPERATIONS Globe News Center LIBRARY MUN ICIPAL COURT TEEN COURT VITAL STATISTICS Benefits ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOBACCO SENATE BILL 55 Cops In Schools Safe and Sober TXDOT Program Click it Or Ticket Police Capital Grants FY06.JAG Program JAG 2006 JAG 2007 FY09 Recovery Act JAG APD SEIZED PROPERTY NARCOTICS UNIT FEDERAL APD SEIZURES Leose Training-Police TOTAL POLICE AN IMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS

105

27,160 25,132,810 1,571,515 9,131,932 12,712,338 65,692,613 3,083,969 475,163 262,545 423,448 7 170,503 3,835 118,035 715,828 966,988 274,592 1,804,052 330,533 343,515 275,365 3,998,626 1,208,852 31,810 56,269 319,889 1,593,044 7,571,360 7,925,527 3,454,344 36,134,433 141 22,862 165,946 9,745 23,853 17,505 16,076 990 20,604 94 68,102 231,970 6,847 36,719,168 1,685,056 607,910 3,296,694

76 70,365 4,400 25,567 35,591 183,921 8,634 1,330 735 1,186 0 477 11 330 2,004 2,707 769 5,051 925 962 771 11 '195 3,384 89 158 896 4,460 21 '198 22,189 9,671 101 '166 0 64 465 27 67 49 45 3 58 0 191 649 19 102,804 4,718 1,702 ' 9,230

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation 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 TRACK PROGRAM VOLLEYBALL PROGRAM FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT BUILDING SAFETY Code Inspector REHAB SUPPORT HOUSING REHAB PUBLIC SERVICES NEIGHBORHOOD FACILITIES HMIS 2008/10 COMMUNITY DEVELOPMENT HOUSING ASSISTANCE MOD REHAB HOUSING VOUCHERS 5 YEAR MAINSTREAM VOUCHER PROG HOUSING HOME ADMINISTRATION HOME PROJECTS HOME SHELTER PLUS CARE SUPPORTIVE HOUSING AFFORDABLE HOUSING TX Emergency Shelter Grant Community Development Total COURT TECHNOLOGY FUND Court Security Tech Asst. Negotiated Grants Library Grants Summer Lunch Program URBAN TRANSPORTATION PLANNING

106

3,904,604 837,624 2,518,504 1,285,281 463,231 4,267,016 2,111,900 1,328,934 98,738 422,519 459,989 6,199,459 396,403 16,314 159,062 161 '135 7,162 7,057 110,892 1,237,764 260,411 83,495 55,910 115,608 482,917 217,929 428,152 110,183 1,754,605 538,825 22,895 7,862,805 307,500 8,732,025 55,105 819,498 874,603 332,161 180,539 10,899 376,968 12,261,800 79,918 113,738 2,384 2,384 276,759 372,849

10,932 2,345 7,051 3,598 1,297 11,946 5,913 3,721 276 1,183 1,288 17,357 1'110 46 445 451 20 20 310 3,465 729 234 157 324 1,352 610 1,199 308 4,912 1,509 64 22,014 861 24,447 154 2,294 2,449 930 505 31 1,055 34,330 224 318 7 7 775 1,044

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation 540,257 540,257 682,216 489,935 270,780 234,181 130,598 269,072 50,710 3,736 102,659 2,233,887 149,219 403,816 60,276 463,793 8,533 43,842 20,535 31,175 18 1'181 ,207 281,230 18,266 264,733 15,594 28,033 7,313 1,516 1,270 617,955 1,552,850 2,712,910 54,024 44,985 45,946 46,718 111,612 253,238 173,825 2,190,917 644,312 2,476,321 4,771,965 5,875,298 4,390,511 8,585,155 5,972,251

Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION REFUGEE HEALTH IMM/LOCALS HIV PREVENTION & COUNCILING CORE PUBLIC HEALTH BIOTERRORISM GRANT HIV Surveillance LOCAL COMMUNICABLE DISEASE LOCAL TUBERCULOSIS HEALTH DEPARTMENT WIC ADMINISTRATION WIC NUTRITION EDUCATION WIC BREAST FEEDING WIC CLIENT SERVICES WIC SPECIAL INITIATIVE WIC PEER COUNSELOR WIC CONTRACTORS WIC EBT WICRDGRANT WIC GREENWAYS AT HILLSIDE BRENHAM IMPROVEMENT DISTRICT COLONIES#5 Tutbury lmprv Dist Point West PID Quail Creek PID Vineyards PID Redstone PID Public lmpr Districts PROVISION FOR COMP ABSENTSES General Obligation Debt 2001 Cert of Obligation 2003 Cert of Obligation 2006 Cert of Obligation 2008A Cert of Obligation 2008B Cert of Obligation 20011A COs (Golf) 20011 B COs (TIRZ #1) UTILITIES OFFICE Water & Sewer General SEWER GENERAL WATER GENERAL WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION

107

1,513 1,513 1,910 1,372 758 656 366 753 142 10 287 6,254 418 1'131 169 1,298 24 123 57 87

0 3,307 787 51 741 44 78 20 4

4 1,730 4,348 7,595 151 126 129 131 312 709 487 6,134 1,804 6,933 13,360 16,449 12,292 24,036 16,721

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS 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 Insurance HEALTH PLAN DENTAL PLAN Family Wellness Center Employee Insurance EMPLOYEE FLEX PLAN AEDC OPERATIONS Business Development TPRDC CONTRACTUAL AEDC PROJECTS Pantex Effort Proj Coordinatio AEDC AHD OPERATING Amarillo Hosp. Dist Tobacco AHD DONOR RESTRICTED 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

108

3,857,273 2,837,443 3,882,382 1,458,505 46,942,333 10,406,608 10,406,608 1,726,563 1,726,563 665,641 -97,466 927,404 2,446,091 560,691 111 ,415 417,825 428,562 15,761 5,475,924 36,829,618 961,252 663,998 38,454,868 640,165 1,100,145 445,162 212,000 11,398,760 247,622 13,403,689 8,450,557 266,250 22,355 8,739,162 1,108,284 1,510,015 998,704 3,617,003 100,456 16,352 16,352 69,717 10,440 21,225 19,305 403,360 22,472 1,893

10,799 7,944 10,870 4,083 131,426 29,136 29,136 4,834 4,834 1,864 -273 2,596 6,848 1,570 312 1,170 1,200 44 15,331 103,113 2,691 1,859 107,663 1,792 3,080 1,246 594 31,913 693 37,527 23,659 745 63 24,467 3,103 4,228 2,796 10,127 281 46 46 195 29 59 54 1,129 63 5

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation Roundup Membership Relations Womens Council Chamber Communications Business Council Support Business Council Events Business Development Governmental Affairs Support Governmental Affairs Committee Quality of Life Support Quality of Life Civic Beat Quality of Life Sports Quality of Life Education eve Support CVC Communications CVC Convention Development · CVC Convention Services CVC Tourism eve Film eve Arts CVC Advertising CVC Special Projects CVC Visitor Center Chamber of Commerce Foundation CHAMBER OF COMMERCE HARRINGTON LIBRARY CONSTORTIUM HARRINGTON CATALOGING CE HARRINGTON LIBRARY PLANT FUND HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan

Entity:

1,442 1,522 6,109 14,799 101,941 43,508 1,024 85,987 16,969 81,296 2,700 32,735 7,496 895,794 49,997 153,704 59,220 85,720 3,950 169,428 579,483 121,350 113;256 38,695 3,216,537 505,325 11,486 12,552 529,363 250,768,952 316,461,565

4 4 17 41 285 122

3 241 48 228

8 92 21 2,508 140 430 166 240 11 474 1,622 340 317 108 9,005 1,415 32 35 1,482 702,084 886,006

1320GR- ACCOUNTING-GRANT

Accumulation of Costs 146,569 146,569 146,569

3600 Accounting 200 Total Indirect Costs 10 Total Costs

Allocation to Benefiting Activities METROPOLITAN MEDICAL RESPONSE MMRS HSGP GDEM LETP 0708 AlP PANTEX PROJECT FUND Emergency Management Safe and Sober TXDOT Program

109

Allocation Base

Dollar Allocation

7

0

170,503 3,835 118,035 292,380 165,946

1,348 30 933 2,312 1,312

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation Click it Or Ticket Police Capital Grants FY06 JAG Program JAG 2006 JAG 2007 FY09 Recovery Act JAG APD SEIZED PROPERTY NARCOTICS UNIT FEDERAL APD SEIZURES Leose Training-Police TOTAL POLICE PROGRAM MANAGEMENT BU ILDING SAFETY Code Inspector REHAB SUPPORT HOUSING REHAB PUBLIC SERVICES NEIGHBORHOOD FACILITIES HMIS 2008/10 COMMUN ITY DEVELOPMENT HOUSING ASSISTANCE MOD REHAB HOUSING VOUCHERS 5 YEAR MAINSTREAM VOUCHER PROG HOUSING HOME ADMINISTRATION HOME PROJECTS HOME SHELTER PLUS CARE SUPPORTIVE HOUSING AFFORDABLE HOUSING TX Emergency Shelter Grant Community Development Total COURT TECHNOLOGY FUND Court Security Tech Asst. Negotiated Grants Library Grants Summer Lunch Program URBAN TRANSPORTATION PLANNING Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION REFUGEE HEALTH IMM/LOCALS HIV PREVENTION & COUNCILING CORE PUBLIC HEALTH BIOTERRORISM GRANT HIV Surveillance

110

9,745 23,853 17,505 16,076 990 20,604 94 68,102 231 ,970 6,847 561,732 260,411 83,495 55,910 115,608 482,917 217,929 428,152 110,183 1,754,605 538,825 22,895 7,862,805 307,500 8,732,025 55,105 819,498 874,603 332,161 180,539 10,899 376,968 12,261,800 79,918 113,738 2,384 . 2,384 276,759 372,849 540,257 540,257 682,216 489,935 270,780 234,181 130,598 269,072 50,710

77 189 138 127 8 163 1 539 1,834 54 4,442 2,059 660 442 914 3,819 1,723 3,386 871 13,875 4,261 181 62,177 2,432 69,051 436 6,480 6,916 2,627 1,428 86 2,981 96,963 632 899 19 19 2,189 2,948 4,272 4,272 5,395 3,874 2,141 1,852 1,033 2,128 401

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation LOCAL COMM UN ICABLE DISEASE LOCAL TUBERCULOSIS HEALTH DEPARTMENT WIC ADMIN ISTRATION W IC NUTRITION EDUCATION WI C BREAST FEEDING W IC CLIENT SERVICES WIC SPECIAL INITIATIVE W IC PEER COUNSELOR W IC CONTRACTORS W IC EBT W ICRDGRANT W IC GREENWAYS AT HILLSIDE BRENHAM IMPROVEMENT DISTRICT COLONIES#5 Tutbury lmprv Dist Point West PI D Quail Creek PID Vineyards PID Redstone PID Public lmpr Districts Direct Entities Indirect Cost Plan

Entity:

3,736 102,659 2,233,887 149,219 403,816 60,276 463,793 8,533 43,842 20,535 31,175 18 1,181,207 281,230 18,266 264,733 15,594 28,033 7,313 1,516 1,270 617,955 18,534,866 18,534,866

30 812 17,665 1,180 3,193 477 3,668 67 347 162 247 0 9,341 2,224 144 2,093 123 222 58 12 10 4,887 146,569 146,569

1320PR - ACCOUNTING PAYROLL

Accumulation of Costs 3600 Accounting 200 Total Indirect Costs 10 Total Costs

214,683 214,683 214,683

Allocation Base

Allocation to Benefiting Activities RISK MANAGEMENT LEGAL CUSTODIAL SERVICES FACILITIES MAINTENANCE AECC PURCHASING CENTRAL STORES CIVILIAN PERSONNEL PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS

Dollar Allocation

.4 9 26 25 72

9 7 63

?

33

5 242

111

405 912 2,635 2,534 7,298 912 710 6,386 710 3,345 507 24,529

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation

FIRE SUPPORT Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS LIBRARY ADMIN POLICE ADM IN PUBLIC WORKS ADMIN Indirect Entities MAYOR AND COUNCIL JUDICIAL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM AlP PANTEX PROJECT FUND Emergency Management RADIO COMMUN ICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS ICE HOCKEY BOX OFFICE OPERATIONS Globe News Center LIBRARY MUN ICIPAL COURT TEEN COURT VITAL STATISTICS ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE AN IMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE Transit Maintenance Transit ROSS ROGERS COMANCHE TRAIL TENNIS CENTER SWIMM ING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE ATHLETIC ADMIN ISTRATION

112

5 247 19 47 3 3 3 582 4 5 3 2 1 1 4 11 4 23 2 13 3

72 23 1 1 17 85 108 32 341 341 25 30 19 49 11 32 20 8 60 34 23 1 16 19 95 11 4

507 25,036 1,926 4,764 304 304 304 58,992 405 507 304 203 101 101 405 1'115 405 2,331 203 1,318 304 7,298 2,331 101 101 1,723 8,616 10,947 3,244 34,564 34,564 2,534 3,041 1,926 4,967 1'115 3,244 2,027 811 6,082 3,446 2,331 101 1,622 1,926 9,629 1'115 405

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT Code Inspector REHAB SUPPORT HOUSING REHAB HMIS COMMUN ITY DEVELOPMENT HOUSING ASSISTANCE HOUSING HOME ADM INISTRATION HOME Community Development Total Court Security URBAN TRANSPORTATION PLANN ING Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADM INISTRATION REFUGEE HEALTH IMM/LOCALS HIV P~EVENT I ON & COUNCILING CORE PUBLIC HEALTH BIOTERRORISM GRANT HIV Surveillance LOCAL TUBERCULOSIS HEALTH DEPARTMENT W IC ADMINISTRATION W IC UTILITIES OFFICE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport DRAINAGE UTILITY Drainage Utility Family Wellness Center Employee Insurance AEDC OPERATIONS AEDC PROJECTS AEDC Presidents Office Chamber General

113

18 4 1 2 1 1 9 9 9 1 1 19 2 4 1 1 7 6 6 5 2 4 1 1 32 22 22 30 8 7 28 55 32 24 25 20 229 55 55 12 12 8 8 5 3 8 1 2

1,825 405 101 203 101 101 912 912 912 101 101 1,926 203 405 101 101 710 608 608 507 203 405 101 101 3,244 2,230 2,230 3,041 811 710 2,838 5,575 3,244 2,433 2,534 2,027 23,212 5,575 5,575 1,216 1,216 811 811 507 304 811 101 203

City of Amarillo Cost Allocation Plan September 30, 2013 Accounting Allocation

Membership Support Business Council Support Quality of Life Support eve Support CVC Visitor Center CHAMBER OF COMMERCE HARRINGTON LIBRARY CONSTORTIUM HARRINGTON LIBRARY CONSORTIUM VECTOR CONTROL Direct Entities Indirect Cost Plan

114

3 2 1 8 4 21

3 3 2 1,536.00 2,118.00

304 203 101 811 405 2,129 304 304 203 155,691 214,683

CITY OF AMARILLO ACCOUNTING Department Cost Distribution Fiscal Year 2012/2013 Dept Admin

Gen Acct

Payroll

Aud it Fee

Grant Acct

TOTAL

EFFORT REPORT FULL TIME EQUIVALENTS: City Aud itor

1.00

1.00

Asst City Auditor

1.00

1.00

Budget Analyst

1.00

1.00

Property Accountant

1.00

1.00

Accountant I

1.00

1.00

City Cash Clerk

1.00

1.00

Accounting Assistant Adm inistrative Assistant*

0.33

Accounts Payable Clerk File Clerk*

0.56

0.11

1.00 0.17

0.63

College Intern

1.00

Accountant II

0.98

Accounts Receivable Clerk

1.00

1.00 0.20

0.02

1.00 1.00 1.00

Collections Clerk

1.00

1.00 2.50

10.17

1.00 0.33

1.00

N/A

3.00

J;layroll Department Personnel Total

1.00 1.00

Grant Supervisor *

TOTAL

1.00

2.50

10.17

3.33

* Effort expended based on a sample from various days throughout the year.

115

14.00 3.00

1.00

0.00

17.00

CITY OF AMARILLO ACCOUNTING Department Cost Distribution Fiscal Year 2012/2013 Dept Admin

Gen Acct

Payroll

Grant Acct

Audit Fee

TOTAL

Salaries from 01 /01/2013 to 12/31 /2013 Distribution based on effort expended City Auditor

68,507

0

0

0

0

68,507

Asst City Auditor

97,318

0

0

0

0

97,318

Budget Analyst

0

35,504

0

0

0

35,504

Property Accountant

0

51,110

0

0

0

51 ,1 10

Accountant I

0

36,887

0

0

0

36,887

City Cash Clerk

0

40,979

0

0

0

40,979

Accounting Assistant

0

0

0

0

0

0

Admin istrative Assistant

10,134

17,197

3,378

0

0

30,709

Accounts Payable Clerk

0

31,146

0

0

0

31 ,1 46

3,672

13,608

4,320

0

0

21,600

College Intern

0

1,828

0

0

0

1,828

Accountant II

0

40,201

820

0

0

41,02 1

Accounts Receivable Clerk

0

55,906

0

0

0

55,906

Grant Supervisor

0

0

0

75,659

0

75,659

Collections Clerk

0

28,339

0

0

0

28,339

179,631

352,705

8,518

75,659

0

616,513

File Clerk

TOTAL

116

CITY OF AMARILLO ACCOUNTING Department Cost Distribution Fiscal Year 2012/2013 Dept Admin

Payroll

Grant Acct

Audit Fee

11,373

101,011

0

Gen Acct

239,820 37,128 47,180 16,061

470,889

340,189

470,889

11,373

101,011

128,725

300,845

9,762 191,998

29,582

0

771,735 213,133

130,593

128,725

TOTAL

DEPARTMENT COST DISTRIBUTION: Personal Services Supplies Contractual Services Other TOTAL

Department Overhead Allocation Payroll department costs TOTAL BY FUNCTION

128,725

NOTE: Departmental Administration distributed based on full-time equivalents.

BALANCE FROM AUDIT LESS LOSS ON BAD DEBTS

1,052,187

BALANCE PER REPORT

1,052,187 =======

117

823,093 37,128 175,905 16,061 1,052,187

1,244,186

CITY OF AMARILLO PURCHASING DEPARTMENT NATURE AND 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 and 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' acquisition of equipment and supplies is given the 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 2012/2013.

Reference: OMB A-87, Attachment C

118

City of Amarillo . Cost Allocation Plan September 30,2013 Purchasing Allocation Entity:

1325- PURCHASING

Accumulation of Costs 100 Financial Costs 111 IT Charges 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3200 Finance-Division 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4400 IS-Printing Services 4710 IS-JDE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 200 Total Indirect Costs 10 Total Costs

500,842 35,974 536,816 1,949 2,330 1,890 31,040 880 1,503 912 300 3,330 10,681 9,087 1,695 11,482 ·4,361 379 -36,698 45,121 581,937

Allocation to Benefiting Activities RISK MANAGEMENT LEGAL CUSTODIAL SERVICES FACILITIES MAINTENANCE AECC CENTRAL STORES CIVILIAN PERSONNEL PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS FIRE SUPPORT FIRE MARSHAL Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS MUNICIPAL GARAGE REPLACEMENT Indirect Entities TOURISM & ECONOMIC DEVELOPMENT JUDICIAL .

119

Allocation Base 374,109 1,004,095 1,259,526 1,888,785 4,290,374 313,698 4,184,168 527,867 2,339,454 425,126 21,698,595 3,407,055 27,160 25,132,810 1,571,515 9,131,932 12,712,338 65,155,797 3,083,969 475,163

Dollar Allocation 689 1,850 2,320 3,479 7,903 578 7,707 972 4,309 783 39,969 6,276 50 46,295 2,895 16,821 23,416 120,018 5,681 875

City of Amarillo Cost Allocation Plan September 30, 2013 Purchasing Allocation

CITY SECRETARY EMERGENCY MANAGEMENT SERVICES METROPOLITAN MEDICAL RESPONSE MMRS HSGP GDEM LETP 0708 AlP PANTEX PROJECT FUND Emergency Management RADIO COMMUNICATIONS CIVIC CENTER PROMOTIONS CIVIC CENTER OPERATIONS ICE HOCKEY BOX OFFICE OPERATIONS G lobe News Center LIBRARY MUN ICIPAL COURT TEEN COURT VITAL STATISTICS Benefits ENG INEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOBACCO SENATE BILL 55 Cops In Schools Safe and Sober TXDOT Program Click it Or Ticket Police Capital Grants FY06 JAG Program JAG 2006 JAG 2007 FY09 Recovery Act JAG APD SEIZED PROPERTY NARCOTICS UNIT FEDERAL APD SEIZURES Lease Training-Police TOTAL POLICE AN IMAL CONTROL TRAFFIC ADM INISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE Transit Maintenance Transit ROSS ROGERS COMANCHE TRAIL

120

262,545 423,448 7 170,503 3,835 118,035 715,828 966,988.

274,592 1,804,052 330,533 343,515 275,365 3,998,626 1,208,852 31 ,810 56,269 319,889 1,593,044 7,571;360 7,925,527 3,454,344 36,134,433 141 22,862 165,946 9,745 23,853 17,505 16,076 990 20,604 94 68,102 231,970 6,847 36,719,168 1,685,056 607,910 3,296,694 3,904,604 837,624 2,518,504 1,285,281 463,231 4,267,016 2,111 ,900 1,328,934

484 780 0 314 7 217 1,319 1,781 506 3,323 609 633 507 7,366 2,227 59 104 589 2,934 13,947 14,599 6,363 66,560 0 42 306 18 44 32 30 2 38 0 125 427 13 67,637 3,104 1,120 6,073 7,192 1,543 4,639 2,368 853 7,860 3,890 2,448

City of Amarillo Cost Allocation Plan September 30,2013 Purchasing Allocation TENN IS CENTER SWIMM ING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE ZOOSCHOOL EDUCATION PROGRAMS ATHLETIC ADMINISTRATION SOFTBALL PROGRAM BASKETBALL PROGRAM TRACK PROGRAM VOLLEYBALL PROGRAM FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT BU ILDING SAFETY Code Inspector REHAB SUPPORT HOUSING REHAB PUBLIC SERVICES NEIGHBORHOOD FACILITIES HMIS 2008/10 COMMUN ITY DEVELOPMENT HOUSING ASSISTANCE MOD REHAB HOUSING VOUCHERS 5 YEAR MAINSTREAM VOUCHER PROG HOUSING HOME ADMINISTRATION HOME PROJECTS HOME SHELTER PLUS CARE SUPPORTIVE HOUSING AFFORDABLE HOUSING TX Emergency Shelter Grant Community Development Total COURT TECHNOLOGY FUND Court Security Tech Asst. Negotiated Grants Library Grants Summer Lunch Program URBAN TRANSPORTATION PLANN ING Photo Traffic Enforcement Photo Traffic Enforcement PUBLIC HEALTH ADMINISTRATION REFUGEE HEALTH IMM/LOCALS HIV PREVENTION & COUNCILING CORE PUBLIC HEALTH BIOTERRORISM GRANT

121

98,738 422,519 459,989 6,199,459 396,403 16,314 159,062 161,135 7,162 7,057 110,892 1,237,764 260,411 83,495 55,910 115,608 482,917 217,929 428,152 110,183 1,754,605 538,825 22,895 7,862,805 307,500 8,732,025 55,105 819,498 874,603 332,161 180,539 10,899 376,968 12,261,800 79,918 113,738 2,384 2,384 276,759 372,849 540,257 540,257 682,216 489,935 270,780 234,181 130,598 269,072

182 778 847 11,419 730 30 293 297 13 13 204 2,280 480 154 103 213 890 401 789 203 3,232 993 42 14,483 566 16,084 102 1,510 1,611 ·612 333 20 694 22,586 147 210 4 4 510 687 995 995 1,257 902 499 431 241 496

City of Amarillo Cost Allocation Plan September 30, 2013 Purchasing Allocation

HIV Surveillance LOCAL COMMUNICABLE DISEASE LOCAL TUBERCULOSIS HEALTH DEPARTMENT WIC ADMINISTRATION WIC NUTRITION EDUCATION WIC BREAST FEEDING WIC CLIENT SERVICES WIC SPECIAL INITIATIVE WIC PEER COUNSELOR WIC CONTRACTORS WIC EST WIC RDGRANT WIC GREENWAYS AT HILLSIDE BRENHAM IMPROVEMENT DISTRICT COLONIES#5 Tutbury lmprv Dist Point West PID Quail Creek PID Vineyards PID Redstone PID Public lmpr Districts PROVISION FOR COMP ABSENTSES General Obligation Debt 2001 Cert of Obligation 2003 Cert of Obligation 2006 Cert of Obligation 2008A Cert of Obligation 20088 Cert of Obligation 20011A COs (Golf) 200118 COs (TIRZ #1) UTILITIES OFFICE Water & Sewer General SEWER GENERAL WATER GENERAL WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport Drainage Utility

122

50,710 3,736 102,659 2,233,887 149,219 403,816 60,276 463,793 8,533 43,842 20,535 31,175 18 1,181,207 281,230 18,266 264,733 15,594 28,033 7,313 1,516 1,270 617,955 1,552,850 2,712,910 54,024 44,985 45,946 46,718 111,612 253,238 173,825 2,190,917 644,312 2,476,321 4,771,965 5,875,298 4,390,511 8,585,155 5,972,251 3,857,273 2,837,443 3,882,382 1,458,505 46,942,333 10,406,608 10,406,608 1,726,563

93

7 189 4,115 275 744 111 854 16 81 38 57

0 2,176 518 34 488 29 52 13

3 2 1,138 2,860 4,997 100 83 85 86 206 466 320 4,036 1,187 4,561 8,790 10,822 8,087 15,814 11,001 7,105 5,227 7,151 2,687 86,468 19,169 19,169 3,180

City of Amarillo Cost Allocation Plan September 30, 2013 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 Insurance HEALTH PLAN DENTAL PLAN Family Wellness Center Employee Insurance EMPLOYEE FLEX PLAN AEDC OPERATIONS Business Development TPRDC CONTRACTUAL AEDC PROJECTS Pantex Effort Proj Coordinatio AEDC AHD OPERATING Amarillo Hosp. Dist Tobacco AHD DONOR RESTRICTED 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 Womens Council Chamber Communications Business Council Support Business Council Events Business Development Governmental Affairs Support

123

1,726,563 665,641 -97,466 927,404 2,446,091 560,691 111,415 417,825 428,562 15,761 5,475,924 36,829,618 961,252 663,998 38,454,868 640,165 1,100,145 445,162 212,000 11,398,760 247,622 .

13,403,689 8,450,557 266,250 22,355 8,739,162 1,108,284 1,510,015 998,704 3,617,003 100,456 16,352 16,352 69,717 10,440 21,225 19,305 403,360 22,472 1,893 1,442 1,522 6,109 14,799 101,941 43,508 1,024 .

85,987

3,180 1,226 -180 1,708 4,506 1,033 205 770 789 29 10,087 67,841 1,771 1,223 70,834 1,179 2,026 820 391 20,997 456 24,690 15,566 490 41 16,098 2,041 2,781 1,840 6,663 185 30 30 128 19 39 36 743 41 3 3 3 11 27 188 80 2 158

City of Amarillo Cost Allocation Plan September 30, 2013 Purchasing Allocation

Governmental Affairs Committee Quality of Life Support Quality of Life Civic Beat Quality of Life Sports Quality of Life Education eve Support CVC Communications CVC Convention Development CVC Convention Services CVCTourism eve Film CVCArts CVC Advertising CVC Special Projects CVC Visitor Center Chamber of Commerce Foundation CHAMBER OF COMMERCE HARRINGTON LIBRARY CONSTORTIUM HARRINGTON CATALOGING CE HARRINGTON LIBRARY PLANT FUND HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan

124

16,969 81,296 2,700 32,735 7,496 895,794 49,997 153,704 59,220 85,720 3,950 169,428 579,483 121,350 113,256 38,695 3,216,537 505,325 11,486 12,552 529,363 250,768,952 315,924,749

31 150

5 60 14 1,650 92 283 109 158

7 312 1,067 224 209 71 5,925 931 21 23 975 461,919 581,937

CITY OF AMARILLO, TEXAS CENTRAL STORES NATURE 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 manner of operations by City departments. The Department also handles and distributes all incoming and outgoing mail for every City department.

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

FUNCTION

ALLOCATION

Inventory

Department Inventory Issues

Mail Room

Department Postage Expense

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

125

City of Amarillo Cost Allocation Plan September 30, 2013 Central Stores Allocation Entity:

1345 - CENTRAL STORES

Accumulation of Costs 100 Financial Costs 110 Depreciation Adjustment 111 IT Charges 1OA Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3200 Finance-Division · 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4400 IS-Printing Services 4710 IS-JDE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 200 Total Indirect Costs 10 Total Costs

299,238 2,626 14,460 316,324 1,516 1,812 1,470 24,142 1,920 878 710 175 578 213 7,121, 1,652 1,506 4,593 1,744 253 -14,751 35,532 351,856

Allocation Base 263,199 36,039 299,238 299,238

Allocation to Benefiting Activities .Central Stores-Inventory Central Stores-Mail Room Indirect Entities Indirect Cost Plan Entity:

Dollar Allocation 309,480 42,376 351,856 351,856

13451VN- CENTRAL STORES INVENTORY

Accumulation of Costs 4450 Central Stores 200 Total Indirect Costs 10 Total Costs

309,480 309,480 309,480

Allocation Base 1,252 60,001 11,920 944

Allocation to Benefiting Activities RISK MANAGEMENT CUSTODIAL SERVICES FACILITIES MAINTENANCE AECC

126

Dollar Allocation 113 5,416 1,076 85

City of Amarillo Cost Allocation Plan September 30, 2013 Central Stores Allocation

BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS FIRE SUPPORT Fire DIRECTOR OF UTILITIES MUNICIPAL GARAGE OPERATIONS MUNICIPAL GARAGE REPLACEMENT Indirect Entities CITY SECRETARY EMERGENCY MANAGEMENT SERVICES AlP PANTEX PROJECT FUND Emergency Management RADIO COMMUNICATIONS CIVIC CENTER OPERATIONS ICE HOCKEY Globe News Center LIBRARY MUNICIPAL COURT ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE NARCOTICS UNIT TOTAL POLICE .

ANIMAL CONTROL 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 ATHLETIC ADMINISTRATION TRACK PROGRAM FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT REHAB SUPPORT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE

127

129,220 1,680 169 365,384 365,553 13,688 635,990 181 1,220,430 37 190 94 284 6,032 36,328 8,472 5,262 721 74 1,996 150,347 60,279 13,733 301,701 3,726 305,427 7,662 9,222 199,197 208,419 227 110,272 30,325 140,597 6,022 41,653 2,113 31,426 1,567 187,202 2,935

11,665 152 15 32,985 33,000 1,236 57,413 16 110,173

3 17

8 26 545 3,279 .

765 475 65

7 180 13,572 5,442 1,240 27,236 336 27,572 692 833 17,982 18,815 21 9,955 2,738 12,692 544 3,760 191 2,837 141 16,899 265

2

0

266

24 7

77 242 629 871 69

22 57 79

6

City of Amarillo Cost Allocation Plan September 30, 2013 Central Stores Allocation HOUSING Community Development Total Greenways PID Brenham PID COLONIES#S 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 ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport DRAINAGE UTILITY Drainage Utility AUTO PHYSICAL DAMAGE Self Insurance Membership Events Quality of Life Sports CHAMBER OF COMMERCE Direct Entities Indirect Cost Plan

Entity:

69 940 1,921 184 374 2,479 270 12,728 4,917 15,394 710,646 102,316 18,894 18,315 6,064 889,545 74,248 74,248 16,239 16,239 5,041 5,041 96 64 160 2,207,816 3,428,246

6 85 173 17 34 224 24 1,149 444 1,390 64,153 9,236 1,706 1,653 547 80,302 6,703 6,703 1,466 1,466 455 455

9 6 14 199,307 309,480

1345MR- CENTRAL STORES MAIL ROOM

Accumulation of Costs 4450 Central Stores 200 Total Indirect Costs 10 Total Costs

42,376 42,376 42,376

Allocation Base

Allocation to Benefiting Activities RISK MANAGEMENT LEGAL FACILITIES MAINTENANCE AECC PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS FIRE SUPPORT Fire

1,813 764 11 108 1,145 44,019 4,952 93 3,058 3,151

128

Dollar Allocation 131 55

1 8 82 3,169 357

7 220 227

City of Amarillo Cost Allocation Plan September 30, 2013 Central Stores Allocation DIRECTOR OF UTILITIES MUN ICIPAL GARAGE OPERATIONS Indirect Entities MAYOR AND COUNCIL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES MMRS HSGP GDEM Emergency Management RADIO COMMUN ICATIONS CIVIC CENTER PROMOTIONS BOX OFFICE OPERATIONS LIBRARY MUN ICIPAL COURT TEEN COURT VITAL STATISTICS ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE NARCOTICS UNIT TOTAL POLICE AN IMAL CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS .

TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE Transit PARK MAINTENANCE FIRE CIVILIAN PERSONNEL PROGRAM MANAGEMENT COMMUN ITY DEVELOPMENT HOUSING ASSISTANCE HOUSING Community Development Total URBAN TRANSPORTATION PLANNING PUBLIC HEALTH ADMINISTRATION IMM/LOCALS HIV PREVENTION & COUNCILING BIOTERRORISM GRANT LOCAL TUBERCULOSIS HEALTH DEPARTMENT W IC ADMINISTRATION W IC NUTRITION EDUCATION W IC Greenways PID

129

911 23 56,897 212 38 601 180 781 39 2,078 4,072 9,339 43,092 100 1,860 2,259 390 3,072 1,307 22,762 22 22,784 196 985 1,121 2,106 2,758 678 1,280 1,9158 29 1,144 2,642 2,642 17,196 17,196 19,838 262 2,277 26 40 26 331 2,700 103 178 281 350

66 2 4,096 15 3 43 13 56 3 150 293 672 3,102 7 134 163 28 221 94 1,639 2 1,640 14 71 81 152 199 49 92 141 2 82 190 190 1,238 1,238 1,428 19 164 2 3 2 24 194 7 13 20 25

City of Amarillo Cost Allocation Plan September 30,2013 Central Stores Allocation Brenham PID Colonies PID Tutbury PID Point West PID Quail Creek PID Vineyards PID Public lmpr Districts UTILITIES OFFICE SURFACE WATER TREATMENT WATER DISTRIBUTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer AIRPORT OPERATIONS Airport HEALTH PLAN Family Wellness Center Employee Insurance Direct Entities Indirect Cost Plan

130

97 241 12 12 21 13 746 365,113 952 19 1,371 615 5,384 373,454 749 749 34,059

7 17

1 1 2 1 54 26,286 69

1 99 44 388 26,887 54 54 2,452

4

0

34,063 531,707 588,604

2,452 38,280 42,376

CITY OF AMARILLO CENTRAL STORES FISCAL YEAR 2012/2013 DEPT ADMIN

TOTAL

MAIL ROOM

INVENTORY

SALARIES FROM 01/01/13 TO 12/31/13 DISTRIBUTED BASED ON EFFORT EXPENDED DEPT MAIL ADMIN ROOM MANAGER 38,009 MESSENGER

TOTAL INVENTORY 38,009

19,887 147,178

147,178

19,887

147,178

205,074

1

5

7

DEPARTMENT

FULL TIME EQUIVALENETS

38,009 1

19,887

CITY OF AMARILLO CENTRAL STORES FISCAL YEAR 2012/2013 DEPARTMENT COST DISTRIBUTION DEPT ADMIN 53,587 PERSONAL SERVICES 4,658 SUPPLIES CONTRACTUAL SERVICES OTHER CHARGES -10,241

MAIL ROOM INVENTORY 28,038 207,500 15,696

28,038

223,196

DEPARTMENT OVERHEAD ALLOCATION

8,001

40,003

TOTAL BY FUNCTION

36,039

263,199

TOTAL

48,004

TOTAL 289,125 4,658 15,696 -10,241 299,238

299,238

NOTE: DEPARTMENTAL ADMINSITRATION DISTRIBUTED BASED ON FULL-TIME EQUIVALENTS. TIES TO AUDIT REPORT

131

CITY OF AMARILLO, TEXAS PUBLIC WORKS NATURE AND 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

132

City of Amarillo Cost Allocation Plan September 30, 2013 Public Works Administration Allocation Entity:

PWAM - PUBLIC WORKS ADMIN

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 2410 City Manager-Development Svcs 2700 Human Resources-City 3800 Accounting-Payroll 200 Total Indirect Costs 10 Total Costs

Allocation to Benefiting Activities MUNICIPAL GARAGE OPERATIONS Indirect Entities ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL TRAFFIC ADMINISTRATION TRAFFIC FIELDOPERATIONS TRAFFIC Photo Traffic Enforcement Photo Traffic Enforcement DRAINAGE UTILITY Drainage Utility Direct Entities Indirect Cost Plan

133

472,057 472,057 650 234 630 304 1,818 473,875

Allocation Base 47 47 17 85 108 32 30 19 49 1

1 12 12 304 351

Dollar Allocation 63,453 63,453 22,951 114,756 145,808 43,202 40,502 25,651 66,154 1,350 1,350 16,201 16,201 410,422 473,875

CITY OF AMARILLO PUBLIC W ORKS Cost Distribution Fiscal Year 2012/2013

Engineering Total

Engineering Direct

Public Works

Salaries from 01 /01 / 13 TO 12/31 /13 Distribution based on effort expended Director of Public W orks

147,628

147,628

Asst Director of Public W orks

126,320

126,320

Other

646,171

Secretary

31,204

31 ,204

TOTAL

951,323

305,152

646,171

20.0

3.0

17.0

Full Time Equivalent Employees

646, 171

Engineering Method Direct of

Engineering Public Total Works Department Cost Distribution: Personal Services Supplies Car and Communication Allowance Contractual Other

1,378,714 20,845 13,355 55,530 33,340

442,244 3,127 13,355 8,330 5,00 1

936,470 17,718 0 47,201 28,339

2 2

0

0

0

2

1,501 ,784

472,057

1,029,727

Less Reimbursements TOTAL

Methods of Distribution: 1 Distribution Based on Salaries from 01 /01 /1 3 TO 12/31 /13.

2 Distribution Based on the Full Time Equivalent Employees.

134

2

CITY OF AMARILLO, TEXAS MUNICIPAL 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 2012/2013, 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 for that year.

Reference: OMB A-87, Attachment C

135

City of Amarillo Cost Allocation Plan September 30,2013 Municipal Garage Allocation Entity:

61110- MUNICIPAL GARAGE OPERATIONS

Accumulation of Costs 2,236,289 2,236,289 10,178 3,673 9,869 1,555 986 25,567 4,764 5,104 16,821

100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 2410 City Manager-Development Svcs 2700 Human Resources-City 3000 Finance-Cash Mgmt 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 8900 Public Works Director 200 Total Indirect Costs 10 Total Costs

2 178 57,413 17,802 4,956 8,661 16,075 6,106 631 -56,496 63,453 197,299 2,433,588 Allocation Base -150,106 2,386,395 2,236,289 2,236,289

Allocation to Benefiting Activities MG FUEL MG OPERATING Indirect Entities Indirect Cost Plan Entity:

Dollar Allocation -163,349 2,596,937 2,433,588 2,433,588

61120 - MUNICIPAL GARAGE REPLACEMENT

Accumulation of Costs -1,359,324 -1,359,324 35,591 7,105 23,416 16 66,128 -1,293,196

100 Financial Costs 10A Total Financial Costs 3700 Accounting-General 4000 Accounting-Audit 41 00 Purchasing 4500 Central Stores 200 Total Indirect Costs 10 Total Costs

136

City of Amarillo Cost Allocation Plan September 30, 2013 Municipal Garage Allocation

Allocation Base

Allocation to Benefiting Activities CUSTODIAL SERVICES FACILITIES MAINTENANCE PLANN ING BU ILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE SUPPORT Fire DIRECTOR OF UTILITIES Indirect Entities EMERGENCY MANAGEMENT SERVICES Emergency Management RADIO COMMUNICATIONS CIVIC CENTER OPERATIONS LIBRARY ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL POLICE TOTAL POLICE AN IMAL CONTROL TRAFFIC ADM INISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH ROSS ROGERS COMANCHE TRAIL PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE Code Inspector REHAB SUPPORT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING Community Development Total PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT GREENWAYS AT HILLSIDE BRENHAM IMPROVEMENT DISTRICT COLONIES#5 Public lmpr Districts UTILITIES OFFICE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT

4,616 72,746 3,696 75,016 4,616 680,877 680,877 34,831 876,398 21 ,919 21 ,919 14,540 19,020 2,296 36,924 1,500,407 2,914,784 1,505,572 1,840,906 1,840,906 117,523 12,009 145,307 157,316 58,915 278,496 151,681 4,496 942,832 11,057 4,616 9,232 13,848 4,616 4,616 18,464 5,360 5,360 2,294 375 2,285 4,954 27,697 89,551 42,197 51,975

137

Dollar Allocation -498 -7,851 -399 -8,096 -498 -73,483 -73,483 -3,759 -94,584 -2,366 -2,366 -1,569 -2,053 -248 -3,985 -161,930 -314,575 -162,487 -198,678 -198,678 -12,684 -1,296 -15,682 -16,978 -6,358 -30,056 -16,370 -485 -101 ,754 -1,193 -498 -996 -1,495 -498 -498 -1 ,993 -578 -578 -248 -40 -247 -535 -2,989 -9,665 -4,554 -5,609

City of Amarillo Cost Allocation Plan September 30, 2013 Municipal Garage Allocation WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer DRAINAGE UTILITY Drainage Utility Direct Entities Indirect Cost Plan

Entity:

373,486 352,327 65,930 69,365 33,236 1,105,764 392,848 392,848 11,106,074 11,982,472

-40,308 -38,025 -7,115 -7,486 -3,587 -119,338 -42,398 -42,398 -1,198,611 -1,293,196

6111 OFL - MG FUEL

Accumulation of Costs 5300 MG-Operations 200 Total Indirect Costs 10 Total Costs

-163,349 -163,349 -163,349

Allocation Base 1,379 649 244 58,130 58,374 3,831,474 3,891,876 923 32 7,330 5,661 89,304 9,888 99,192 28 348,797 215,684 564,481 730 533 2,443 3,890 961 4,029 1,483 2,581

Allocation to Benefiting Activities FACILITIES MAINTENANCE BUILDING SAFETY FIRE OPERATIONS FIRE SUPPORT Fire MG OPERATING Indirect Entities RADIO COMMUNICATIONS ICE HOCKEY STREET DEPARTMENT SOLID WASTE DISPOSAL POLICE NARCOTICS UNIT TOTAL POLICE ANIMAL CONTROL TRANSIT FIXED ROUTE TRANSIT DEMAND RESPONSE Transit ROSS ROGERS COMANCHE TRAIL . PARK MAINTENANCE WATER PRODUCTION WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION

1

138

Dollar Allocation .

-49 -23 -9 -2,070 -2,079 -136,469 -138,620 -33 -1 -261 -202 '-3,181 -352 -3,533 -1 -12,423 -7,682 -20,106 -26 -19 -87 -139 -34 -144 -53 -92

0

City of Amarillo Cost Allocation Plan September 30, 2013 Municipal Garage Allocation 12,945 694,298 4,586,174

Water & Sewer Direct Entities Indirect Cost Plan

Entity:

-461 -24,729 -163,349

611100P- MG OPERATING

Accumulation of Costs 2,596,937 -136,469 2,460,468 2,460,468

5300 MG-Operations 5320 MG Fuel 200 Total Indirect Costs 10 Total Costs

Allocation Base 4,616 72,746 3,696 75,016 4,616 680,877 680,877 34,831 876,398 21,919 21,919 14,540 19,020 2,296 36,924 1,500,407 2,914,784 1,505,572 1,840,906 1,840,906 117,523 12,009 145,307 157,316 58,915 278,496 151,681 4,496 942,832 11,057 4,616 9,232 13,848

Allocation to Benefiting Activities CUSTODIAL SERVICES FACILITIES MAINTENANCE PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE SUPPORT Fire DIRECTOR OF UTILITIES Indirect 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 CONTROL TRAFFIC ADMINISTRATION TRAFFIC FIELD OPERATIONS TRAFFIC ENVIRONMENTAL HEALTH ROSS ROGERS COMANCHE TRAIL PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE Code Inspector REHAB SUPPORT COMMUNITY DEVELOPMENT

139

Dollar Allocation 948 14,938 759 15,404 948 139,811 139,811 7,152 179,959 4,501 4,501 2,986 3,906 471 7,582 308,092 598,519 309,153 378,010 378,010 24,132 2,466 29,837 32,303 12,098 57,186 31,146 923 193,600 2,270 948 1,896 2,844

City of Amarillo Cost Allocation Plan September 30, 2013 Municipal Garage Allocation HOUSING ASSISTANCE HOUSING Community Development Total PUBLIC HEALTH ADM INISTRATION HEALTH DEPARTMENT GREENWAYS AT HILLSIDE BRENHAM IMPROVEMENT DISTRICT 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 ADMINISTRATION Water & Sewer DRAINAGE UTILITY Drainage Utility Direct Entities Indirect Cost Plan

14 0

4,616 4,616 18,464 5,360 5,360 2,294 375 2,285 4,954 27,697 89,551 42,197 51,975 373,486 352 ,327 65,930 69,365 33,236 1,105,764 392,848 392,848 11,106,074 11 ,982,472

948 948 3,791 1,101 1,101 471 77 469 1,017 5,687 18,388 8,665 10,672 76,691 72,346 13,538 14,243 6,825 227,056 80,667 80,667 2,280,510 2,460,468

CITY OF AMARILLO, TEXAS LEGAL DEPARTMENT NATURE AND 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 program. 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 City department.

Federal

programs are specifically benefited by contract preparation and review, legal interpretation and counsel, and legal representation.

FY 2012/2013 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 and divisions 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

141

City of Amarillo Cost Allocation Plan September 30, 2013 legal Allocation Entity:

121 0 - LEGAL

Accumulation of Costs 971,846 885 32,249 1,004,980 1,949 1,890 160 2,811 912 561 1,850 55 38 2,374 1,925 6,609 1,318 12,631 4,797 347 -32,898 7,328 1,012,308

100 Financial Costs 11 0 Depreciation Adjustment 111 IT Charges 1OA Total Financial Costs 2300 City Manager-City Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores , 4400 IS-Printing Services 4710 IS-JDE 4 720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 200 Total Indirect Costs 10 Total Costs

Allocation

Base

Allocation to Benefiting Activities

338,860 188,999 527,859 183,529 260,458 260,458 443,987 971,846

CITY ATTORNEY-ACA CITY ATTORNEY-CA Indirect Entities MAYOR AND COUNCIL POLICE TOTAL POLICE Direct Entities Indirect Cost Plan

Entity:

Dollar Allocation 352,968 196,868 549,836 191,170 271,302 271,302 462,472 1,012,308

1210CA- CITY ATTORNEY-CA

Accumulation of Costs 196,868 196,868 196,868

5500 Legal 200 Total Indirect Costs 10 Total Costs

Allocation

142

Dollar

City of Amarillo Cost Allocation Plan September 30, 2013 Legal Allocation Allocation to Benefiting Activities RISK MANAGEMENT FACILITIES MAINTENANCE CIVILIAN PERSONNEL PLANN ING BU ILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS Fire DIRECTOR OF UTILITIES Indirect Entities MAYOR AND COUNCIL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES Emergency Management CIVIC CENTER OPERATIONS LIBRARY MUN ICIPAL COURT VITAL STATISTICS ENGINEERING STREET DEPARTMENT SOLID WASTE COLLECTION POLICE TOTAL POLICE ANIMAL CONTROL TRAFFIC ADM INISTRATION TRAFFIC TRANSIT FIXED ROUTE Transit PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING Community Development Total PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT W IC ADMINISTRATION WIC UTILITIES OFFICE Water & Sewer AIRPORT OPERATIONS Airport HEALTH PLAN Employee Insurance AEDC OPERATIONS AEDC AHD OPERATING AHD

143

Base 3.5 3.25 17.75 15.5 12.5 5 10.75 10.75 13.5 81.75 38.5 25.5 3.25 3.25 1.75 0.25 6 1.25 3 0.75 1.5 11.25 17.25 4 9.75 9.75 3.75 3.75 2 2 0.25 0.25 2.25 7.75 7.75 1.25 1.25 6.5 6.5 2 2 2 2 1 1 16.5 16.5

Allocation 2,886 2,680 14,636 12,781 10,307 4,123 8,864 8,864 11 '132 67,409 31,746 21 ,027 2,680 2,680 1,443 206 4,947 1,031 2,474 618 1,237 14,224 14,224 3,298 8,040 8,040 3,092 3,092 1,649 1,649 206 206 1,855 6,390 6,390 1,031 1,031 5,360 5,360 1,649 1,649 1,649 1,649 825 825 13,606 13,606

City of Amarillo Cost Allocation Plan September 30, 2013 Legal Allocation AMARILLO EVENTS DISTRICT VENUE DISTRICT Direct Entities Indirect Cost Plan

Entity:

1.25 1.25 157 238.75

1,031 1,031 129,459 196,868

1210ACA- CITY ATTORNEY-ACA ·

Accumulation of Costs 352,968 352,968 352,968

5500 Legal 200 Total Indirect Costs 10 Total Costs

Allocation to Benefiting Activities RISK MANAGEMENT FACILITIES MAINTENANCE AECC PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT FIRE OPERATIONS Fire DIRECTOR OF UTILITIES Indirect Entities MAYOR AND COUNCIL CITY SECRETARY EMERGENCY MANAGEMENT SERVICES Emergency Management RADIO COMMUN ICATIONS CIVIC CENTER OPERATIONS MUN ICIPAL COURT BENEFITS ENGINEERING STREET DEPARTMENT POLICE TOTAL POLICE ANIMAL CONTROL ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE Transit COMANCHE TRAIL PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT Community Development Total PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT UTILITIES OFFICE

144

Allocation Base 11 .7 14 1 32.9 27.45 20 61.15 61.15 112.25 280.45 21.5 5.5 3 3 8 7 16 4 59.25 2.8 ~

58 58 1.75 2.5 1.5 1.5 0.5 11 11 11 4.5 4.5 64.25

Dollar Allocation 6,952 8,319 594 19,550 16,311 11 ,884 36,337 36,337 66,701 166,650 12,776 3,268 1,783 1,783 4,754 4,160 9,508 2,377 35,208 1,664 34,465 34,465 1,040 1,486 891 891 297 6,536 6,536 6,536 2,674 2,674 38,179

City of Amarillo Cost Allocation Plan September 30, 2013 Legal Allocation

Water & Sewer AIRPORT OPERATIONS Airport AHD OPERATING AHD TIRZ#1 Amarillo Local Government Corp AMARILLO LOCAL GOVERNMENT CORP Direct Entities Indirect Cost Plan

145

64.25 36 36 4.5 4.5 1 1 1 313.55 594

38,179 21,392 21,392 2,674 2,674 594 594 594 186,318 352,968

CITY OF AMARILLO LEGAL DEPARTMENT COST DISTRIBUTION FISCAL YEAR 2012/2013

CITY ATIORNEY

ASST COURT CITY PROSECUTORS ATIORNEY

GENERAL GOVT TOTAL

SALARIES FROM 01/01/13 TO 12/31 /13 DISTRIBUTED BASED ON EFFORT EXPENDED CITY ATIORNEY

181,251

3,699

184,950

DEPUTY CITY ATIORNEY

109,504

19,324

128,828

ATIORNEY II I

86,566

4,556

91,122

ATIORNEY II (PSLA)

67,370

7,486

74,855

13,691

3,042

30,425

24,222

24,222

13,691

SECRETARY CO URT SECRETARY GENERAL GOVT ADJ 2%,15%,30%,35%

-69,524

110,510

PROSECUTORS 125,418

TOTAL

CITY ATIORNEY TOTAL DEPARTMENT COST DISTRIBUTION: PERSONAL SERVICES 899,004 SUPPLIES · 41 ,042 CONTRACTUAL SERVICES 14,255 OTHER CHARGES 17,545 TOTAL 971 ,846

174,832 7,982 2,772 3,412 188,998

224,866

110,510

172,839

121,789

ASST COURT CITY PROSECUTORS ATIORNEY

GENERAL GOVT

240,937 10,999 3,820 4,702 260,458

169,773 7,751 2,692 3,313 183,529

313,462 14,310 4,970 6,118 338,860

RECOVERIES BALANCE PER AUD IT

121 ,789

-52,265

971 ,846

NOTE: ALL COSTS WERE DISTRIBUTED BASED ON SALARIES. REVIEW ED ALL ALLOCATIONS W ITH CITY ATIORNEY. RECOVERIES ARE REVERSED AND RE-ALLOCATED IN THE COST PLAN.

146

644,912

CITY OF AMARILLO, TEXAS FACILITIES ADMINISTRATION DEPARTMENT NATURE 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 2012/2013 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.

147

CITY OF AMARILLO, TEXAS PUBLIC BUILDINGS DEPARTMENT NATURE AND EXTENT OF SERVICES

*

Civic Center Promotions and Operations - Total resulting costs have been allocated

directly to the Civic Center.

*

Public Buildings - Cleaning costs have been further segregated by location, and have

been allocated to the occupants of the facilities based on usable square feet of space occupied. For this purpose, 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, Attachment B, Paragraph 25

148

City of Amarillo Cost Allocation Plan September 30, 2013 Custodial Services Allocation Entity:

1251 - CUSTODIAL SERVICES

Accumulation of Costs 893,532 619 894,151 5,630 6,730 5,459 133 3,526 2,635 704 2,320 5,416 948 -498 33,005 927,156

100 Financial Costs 11 0 Depreciation Adjustment 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 41 00 Purchasing 4500 Central Stores 5310 MG Operating 5400 MG-Replacement 200 Total Indirect Costs 10 Total Costs

Allocation

Base

Allocation to Benefiting Activities CUSTODIAL-CITY HALL CUSTODIAL SERV-CEN SERV CUSTODIAL SERVICES-FACILITIES CUSTODIAL SERVICES-LIBRARIES CUSTODIAL SERVICES-POLICE AECC Indirect Entities EMERGENCY MANAGEMENT SERVICES Emergency Management MUNICIPAL COURT ANIMAL CONTROL PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT WIC ADMINISTRATION WIC Family Wellness Center Employee Insurance Presidents Office CHAMBER OF COMMERCE Direct Entities Indirect Cost Plan

149

110,838 261,991 54,489 167,388 137,610 18,742 751,058 16,786 16,786 30,934 20,527 15,467 15,467 27,562 27,562 7,000 7,000 24,140 24,140 142,416 893,474

Dollar Allocation 134,354 81,722 26,972 259,455 193,998 25,474 721,974 27,732 27,732 53,542 16,639 26,771 26,771 37,135 37,135 10,618 10,618 32,746 32,746 205,182 927,156

City of Amarillo Cost Allocation Plan September 30, 2013 Custodial Services Allocation Entity:

1251CHALL - CUSTODIAL-CITY HALL

Accumulation of Costs 6100 Custodial Services 200 Total Indirect Costs 10 Total Costs

134,354 134,354 134,354

Allocation Base 1,106 2,226 3,920 2,493 2,895 12,640 3,299 348 1,089 3,189 2,150 2,150 1,351 1,351 1,351 1,351 2,702 620 5,435 5,435 1,940 1,940 20,772 33,412

Allocation to Benefiting Activities RISK MANAGEMENT PLANNING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT DIRECTOR OF UTILITIES Indirect Entities MAYOR AND COUNCIL CITY SECRETARY RADIO COMMUNICATIONS ENGINEERING TRAFFIC ADMINISTRATION TRAFFIC PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING Community Development Total URBAN TRANSPORTATION PLANNING UTILITIES OFFICE Water & Sewer HEALTH PLAN Employee Insurance Direct Entities Indirect Cost Plan

Entity:

Dollar Allocation 4,447 8,951 15,763 10,025 11,641 50,827 13,266 1,399 4,379 12,823 8,645 8,645 5,433 5,433 5,433 5,433 10,865 2,493 21,855 21,855 7,801 7,801 83,527 134,354

1251CSER- CUSTODIAL SERV-CEN SERV

Accumulation of Costs 81,722 81,722 81,722

6100 Custodial Services 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities FIRE OPERATIONS Fire

Dollar Allocation 310 310

150

813 813

City of Amarillo Cost Allocation Plan September 30, 2013 Custodial Services Allocation 310 420 4,660 5,588 2,527 2,527 3,104 3,104 6,865 3,839 3,840 7,679 30,843 31,153

Indirect Entities RADIO COMMUNICATIONS STREET DEPARTMENT SOLID WASTE COLLECTION TRAFFIC ADMINISTRATION TRAFFIC TRANSIT FIXED ROUTE Transit PARK MAINTENANCE WATER DISTRIBUTION WASTE WATER COLLECTION Water & Sewer Direct Entities Indirect Cost Plan Entity:

813 1,102 12,224 14,659 6,629 6,629 8,143 8,143 18,009 10,071 10,073 20,144 80,909 81,722

1251FAC- CUSTODIAL SERVICES-FACILITIES

Accumulation of Costs 26,972 26,972 26,972

6100 Custodial Services 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities

2,114 148 2,262 2,262

ENVIRONMENTAL HEALTH VECTOR CONTROL Direct Entities Indirect Cost Plan Entity:

Dollar Allocation 25,207 1,765 26,972 26,972

1251LIB- CUSTODIAL SERVICES-LIBRARIES

Accumulation of Costs 259,455 259,455 259,455

61 00 Custodial Services 200 Total Indirect Costs 10 Total Costs

Allocation to Benefiting Activities LIBRARY ADMIN Indirect Entities LIBRARY HARRINGTON LIBRARY CONSTORTIUM HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan

151

Allocation Base 538 538 108,355 3,142 3,142 111,497 112,035

Dollar Allocation 1,246 1,246 250,932 7,276 7,276 258,209 259,455

City of Amarillo Cost Allocation Plan September 30, 2013 Custodial Services Allocation

Entity:

1251POL- CUSTODIAL SERVICES-POLICE

Accumulation of Costs 193,998 193,998 193,998

6100 Custodial Services 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities POLICE ADMIN Indirect Entities POLICE TOTAL POLICE Direct Entities Indirect Cost Plan

3 3 341 341 341 344

152

Dollar Allocation 1,692 1,692 192,306 192,306 192,306 193,998

CITY OF AMARILLO FACILITIES MAINTENANCE-BUI LDING CLEAN ING FISCAL YEAR 2012/13

BUILDING CLEANING

TOTAL

UTILITIES

DEPARTMENT COST DISTRIBUTION: PERSONAL SERVICES SUPPLIES UTILITIES OTHER COSTS TOTAL COST ADJUSTMENTS: UTILITIES USED FOR SEW ER STORAGE BLDG. TRANSFERRED TO MAINTENANCE TOTAL

27,476 893,532

365,994

791 ,938 74,11 8 365,994 27,476 1,259,526

893,532

-365,994 0

0 -365,994 893,532

791 ,938 74,1 18 365,994

COST DISTRIBUTION: SQFT CLINIC EMERGENCY MANAGEMENT DISPATCH CITY HALL POLICE COURT LI BRARIES CENTRAL SERVICES BIVINS BUILDING ANIMAL SHELTER WI G PUBLIC HEATLH FACILITIES BLDG. TOTAL

4,585 11,975 11,000 58,015 83,770 23, 120 112,035 35,288 14,140 7,185 16,035 11,560 11 ,647 400,355

10,233 26,726 24,550 129,481 186,962 51,600 250,045 78,758 31,558 16,036 35,788 25,800 25,994 893,531

0

0

10,233 26,726 24,550 129,481 186,962 51,600 250,045 78,758 31 ,558 16,036 35,788 25,800 25,994 893,531

NOTE: CLEAN ING AND INSURANCE COSTS ARE ALLOCATED BASED OF THE GROSS SQUARE FOOTAGE OF THE BU ILDINGS SERVED. UTILITIES ARE DISTRIBUTED WITH MAINTENANCE COSTS. SINCE THE RECOVERIES LI STED IN 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:

153

City of Amarillo Cost Allocation Plan September 30, 2013 Facilities Allocation Entity:

1252- FACILITIES MAINTENANCE

Accumulation of Costs 2,620,363 719,569 45,817 3,385,749 5,414 6,471 5,250 27 5,288 2,534 1,056 3,479

100 Financial Costs 11 0 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JDE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 521 0 IS-Reimbursement 5310 MG Operating 5320 MG Fuel 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 200Totallndirect Costs 10 Total Costs

1 19 1,076 2,374 1,652 9,414 18,372 6,978 1,831 -46,739 14,938 -49 -7,85 1 2,680 8,319 42,532 3,428,281

Allocation Base

Allocation to Benefiting Activities FACILITIES-CITY HALL FACILITIES-CENTRAL SERVICES FACILITIES-FAG BUILDING FACI LIT IES-LI BRARI ES FACILITIES-POLICE AECC FIRE OPERATIONS Fire Indirect Entities EMERGENCY MANAGEMENT SERVICES Emergency Management CIVIC CENTER OPERATIONS

154

271,706 393,930 87,586 322,051 503,175 41,467 180,137 180,137 1,800,052 53,153 53,153 577,259

Dollar Allocation 356,,373 516,683 114,879 422,406 659,971 54,389 236,270 236,270 2,360,971 69,716 69,716 757,140

City of Amarillo Cost Allocation Plan September 30, 2013 Facilities Allocation MUN ICIPAL COURT SOLID WASTE DISPOSAL AN IMAL CONTROL ROSS ROGERS COMANCHE TRAIL PARK MAINTENANCE PUBLIC HEALTH ADMINISTRATION HEALTH DEPARTMENT W IC ADM INISTRATION W IC Family Wellness Center Employee Insurance Presidents Office CHAMBER OF COMMERCE Direct Entities Indirect Cost Plan

Entity:

30,390 8,261 23,091 8,076 7,437 5,093 15,195 15,195 27,077 27,077 15,488 15,488 43,219 43,219 813,739 2,613,791

39,860 10,835 30,286 10,593 9,754 6,680 19,930 19,930 35,515 35,515 20,314 20,314 56,687 56,687 1,067,310 3,428,281

1252CHALL- FACILITIES-CITY HALL

Accumulation of Costs 356,373 356,373 356,373

7100 Facilities 200 Total Indirect Costs 10 Total Costs

Allocation to Benefiting Activities RISK MANAGEMENT PLANN ING BUILDING SAFETY PARKS & RECREATION ADMINISTRAT DIRECTOR OF UTILITIES Indirect Entities MAYOR AND COUNCIL CITY SECRETARY RADIO COMMUN ICATIONS ENGINEERING TRAFFIC ADM INISTRATION TRAFFIC PROGRAM MANAGEMENT COMMUNITY DEVELOPMENT HOUSING ASSISTANCE HOUSING Community Development Total URBAN TRANSPORTATION PLANNING UTILITIES OFFICE Water & Sewer

155

Allocation Base 1,106 1,801 3,920 2,493 2,895 12,215 3,299 348 1,089 3,189 2,150 2,150 1,351 1,351 1,351 1,351 2,702 620 5,435 5,435

Dollar Allocation 11,797 19,209 41,811 26,590 30,878 130,285 35,187 3,712 11,615 34,014 22,932 22,932 14,410 14,410 14,410 14,410 28,820 6,613 57,970 57,970

City of Amarillo Cost Allocation Plan September 30, 2013 Facilities Allocation HEALTH PLAN Employee Insurance COMMUNITY SERVICE ADMIN Direct Entities Indirect Cost Plan

Entity:

1,940 1,940 425 21 '197 33,412

20,692 20,692 4,533 226,088 356,373

1252CSER- FACILITIES-CENTRAL SERVICES

Accumulation of Costs 516,683 516,683 516,683

71 00 Facilities 200 Total Indirect Costs 10 Total Costs

Allocation Base 9,824 9,824 9,824 3,007 25,607 44,592 12,943 12,943 458 25,208 25,208 13,742 15,137 15,138 30,275 155,832 165,656

Allocation to Benefiting Activities FIRE OPERATIONS Fire Indirect Entities RADIO COMMUNICATIONS STREET DEPARTMENT SOLID WASTE COLLECTION TRAFFIC ADMINISTRATION TRAFFIC ENVIRONMENTAL HEALTH TRANSIT FIXED ROUTE Transit PARK MAINTENANCE WATER DISTRIBUTION WASTE WATER COLLECTION Water & Sewer Direct Entities Indirect Cost Plan Entity:

Dollar Allocation 30,641 30,641 30,641 9,379 79,869 139,083 40,369 40,369 1,429 78,624 78,624 42,861 47,213 47,216 94,428 486,042 516,683

1252FAC- FACILITIES-FAG BUILDING

Accumulation of Costs 7100 Facilities 200 Total Indirect Costs 10 Total Costs

114,879 114,879 114,879

Allocation Base 2,114 148 2,262 2,262

Allocation to Benefiting Activities ENVIRONMENTAL HEALTH VECTOR CONTROL Direct Entities Indirect Cost Plan

156

Dollar Allocation 107,362 7,516 114,879 114,879

City of Amarillo Cost Allocation Plan September 30, 2013 Facilities Allocation

Entity:

1252LIB - FACILITIES-LIBRARIES

Accumulation of Costs 7100 Facilities 200 Total Indirect Costs 10 Total Costs

422,406 422,406 422,406

Allocation to Benefiting Activities LIBRARY ADMIN Indirect Entities LIBRARY HARRINGTOf'J LIBRARY CONSTORTIUM HARRINGTON LIBRARY CONSORTIUM Direct Entities Indirect Cost Plan

Entity:

Allocation Base 538 538 121,426 3,142 3,142 124,568 125,106

Dollar Allocation 1,816 1,816 409,981 10,609 10,609 420,590 422,406

1252POL- FACILITIES-POLICE

Accumulation of Costs 7100 Facilities 200 Total Indirect Costs 10 Total Costs

659,971 659,971 659,971

Allocation Base

Allocation to Benefiting Activities POLICE ADMIN Indirect Entities POLICE TOTAL POLICE Direct Entities Indirect Cost Plan

3 3 341 341 341 344

157

Dollar Allocation 5,756 5,756 654,215 654,215 654,215 659,971

CITY OF AMARILLO, TEXAS BUILDING MAINTENANCE Cost Distribution FISCAL YEAR 2012/2013

Bldg Use Fee

General Maint

0

1,332,088 36,084 415,081 59,715 1,842,968

Utilities

Total

Department Cost Distribution: Personal Services Supplies Contractual Services Other Total Cost Adjustments: Police Library Utilities Trans from Bldg Cleaning

Total

0

1,332,088 36,084 415,081 59,715 1,842,968

253,793 157,608 365,994

253,793 157,608 365,994

1,842,968

777,395

2,620,363

575,845 108,887 6,877 23,602 18,413 249,195 30,390 8,076 7,437 27,077 15,195 164,443 307,132 23,715 23,091 53,530 180,137 8,261 5,093 6,572

1,414 162,819 8,611 29,551 23,054 253,980 0 0 0 0 0 157,608 86,798 19,504 0 34,056 0 0 0 0

577,259 271,706 15,488 53,153 41,467 503,175 30,390 8,076 7,437 27,077 15,195 322,051 393,930 43,219 23,091 87,586 180,137 8,261 5,093 6,572

1,842,968

777,395

2,620,363

Cost Distribution: Civic Center City Hall Clinic Emergency Management Dispatch Police Court Ross Rogers Club House Comanche Club House WIG Public Health Libraries Central Services Bivins Building Animal Shelter Facilities Bldg.

Fire Stations Landfill Parks Garfield Building

Sq Ft 438,095 82,840 5,232 17,956 14,008 189,584 23,120 6,144 5,658 20,600 11,560 125,106 233,662 18,042 17,567 40,725 137,046 6,285 3,875 5,000

Total

1,402,105

'

0

158

CITY OF AMARILLO, TEXAS CIVILIAN PERSONNEL NATURE AND 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 firefighters to perform 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 corresponding 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

159

City of Amarillo Cost Allocation Plan September 30, 2013 Civilian Personnel Allocation

Entity:

1640 - CIVILIAN PERSONNEL

Accumulation of Costs 4,184,168 4,184,168 13,643 13,229 187 11,715 6,386 2,338 7,707 14,242 14,636 84,082 4,268,250

100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 41 00 Purchasing 4710 IS-JDE 5600 Legal-City Atty 200 Total Indirect Costs 10 Total Costs

Allocation Base 205,731 205,731 3,978,437 3,978,437 3,978,437 4,184,168

Allocation to Benefiting Activities POLICE ADMIN Indirect Entities POLICE TOTAL POLICE Direct Entities Indirect Cost Plan

160

Dollar Allocation 209,865 209,865 4,058,385 4,058,385 4,058,385 4,268,250

CITY OF AMARILLO CIVILIAN PERSONNEL Fiscal Year 2012/13 PD Admin

Total

PD Direct

Chiefs Office Secretary Ill Clerk-Typist

49,496 25,555

Training & Personnel Director Clerk Typist IV Clerk Typist I Payroll Clerk

32,776 20,656 43,781

32,776 20,656 43,781

Other Civilian Personnel

1,354,127

1,354,127

Total

1,526,391

75,051

1,451,340

63

2

61

Number of Employees

Total Personal Services Supplies Contractual Services Other Charges

49,496 25,555

PD Admin

PD Direct

2,221,179 0 1,953,083 9,906

109,213 0 96,031 487

2,111,966 0 1,857,052 9,419

4,184,168

205,731

3,978,437

Methods of Distributions: 1 Distributed based on salaries from 01/01 /13 to 12/31/13 2 Distributed based on number of employees.

Amount per 12/13 Aud it

4,184,168

161

Method of Dist 1 2 2

CITY OF AMARILLO, TEXAS POLICE ADMINISTRATION NATURE 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 identifying Police Department administrative costs for FY 2012/2013, 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

162

City of Amarillo Cost Allocation Plan September 30, 2013 Police Administration Allocation

Entity:

PDAM - POLICE ADMIN

Accumulation of Costs 100 Financial Costs 1OA 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 Indirect Costs 10 Total Costs

519,996 519,996 650 630 304 1,692 5,756 209,865 218,896 738,892

Allocation Base

Allocation to Benefiting Activities POLICE TOTAL POLICE Direct Entities Indirect Cost Plan

1

1 1

1

163

Dollar Allocation 738,892 738,892 738,892 738,892

CITY OF AMARILLO POLICE Cost Distribution Fiscal Year 2012/2013 Method Police Direct

Qf Dist

Salaries from 01/01/2013 thru 12/31/2013 Distribution based on effort expended 153,449 124,665 122,713

POLICE CHIEF ASST. POLICE CHIEF ASST. POLICE CHIEF Other Police Total

23,710,949 24,111,776

400,827

23,710,949

344

3

341

Number of Employees

Police Admin

Total Police Department Cost Distribution: Personal Services Supplies Utilities Police Direct Supplies Contractual Services Police Direct Contractual Services Other Charges Other Agencies Reimbursements

Total

Cost Adjustments: Utilities to Maint Total

Police Direct

30,910,610 158,652 253,793 987,701 34,546 2,335,749 592,274 28,600 -42,298

513,849 1,384

-703

30,396,761 157,268 253,793 987,701 34,245 2,335,749 587,109 28,600 -41,595

35,259,627

519,996

34,739,631

301 5,165

-253,793 35,005,834

-253,793 519,996

34,485,838

Methods of Distributions: 1 Distributed based on salaries from 01/01/13 thru 12/31/13.

2 Distributed based on number of employees.

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

164

of Dist 1 2

2 2 2

3

CITY OF AMARILLO, TEXAS PLANNING DEPARTMENT NATURE AND 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 purpose of identifying planning administrative costs and Public Improvement District (PIDS) costs for the fiscal year 2012/2013.

Planning Administration benefits traffic grants 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 2012/2013 fiscal year.

Reference:

OMB A-87, Section E

165

City of Amarillo Cost Allocation Plan September 30, 2013 Planning Allocation

Entity:

1720 - PLANNING

Accumulation of Costs 485,091 37,641 42,776 565,508 1,516 547 1,470 213 1,478 710 295 972 82 390 3,560 9,623 6,609 1,318 11,482 4,361 442 9,265 -43,637 759 -399 12,781 19,550 8,951 19,209 71,548 637,056

100 Financial Costs 11 0 Depreciation Adjustment 111 IT Charges 1OA Total Financial Costs 2300 City Manager-City Admin 2410 City Manager-Development Svcs 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4710 IS-JDE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5200 IS-CAD 5210 IS-Reimbursement 5310 MG Operating 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6200 Custodial Services-City H 7300 Facilities-City Hall 200 Total Indirect Costs 10 Total Costs

Allocation Base 137,900 18,766 156,666 328,425 328,425 485,091

Allocation to Benefiting Activities Plannning Admin Planning PIDS Indirect Entities City Planning Direct Entities Indirect Cost Plan

166

Dollar Allocation 181,100 24,645 205,745 431,311 431,311 637,056

City of Amarillo Cost Allocation Plan September 30, 2013 Planning Allocation Entity:

1720PIDS - PLANNING PIDS

Accumulation of Costs 9700 Planning 200 Total Indirect Costs 10 Total Costs

24,645 24,645 24,645

Allocation Base 281,230 18,266 264,733 15,594 28,033 7,313 1,516 1,270 617,955 617,955 617,955

Allocation to Benefiting Activities Greenways. PID Brenham PID Colonies PID Tutbury PID Point West PID Quail Creek PID Vineyards PID Redstone PID Public lmpr Districts Direct Entities Indirect Cost Plan Entity:

Dollar Allocation 11,216 728 10,558 622 1'118 292 60 51 24,645 24,645 24,645

1720ADM- PLANNING ADMINISTRATION

Accumulation of Costs 9700 Planning 200 Total Indirect Costs 10 Total Costs

181,100 181,100 181,100

Allocation to Benefiting Activities City Planning URBAN TRANSPORTATION PLANNING Direct Entities Indirect Cost Plan

167

Allocation Base

-7 4 11 11

Dollar Allocation 115,246 65,855 181 '100 181 '100

CITY OF AMARILLO PLANNING DEPARTMENT Cost Distribution Fiscal Year 2012/2013

Planning Total

City Planning

100% 100% 100%

78% 97%

Chief Planner Planner Secretary Other Employees

102,352 37,527 43,924 147,072

29,337 42,554 147,072

TOTAL

330,875

Chief Planner Planner Secretary

Planning Admin

PIDs

97%

3% 22% 3%

99,161

3,191 8,190 1,370

218,963

99,161

12,751

7.0

5.8

1.0

0.3

Planning Total

City Planning

Planning Admin

Department Cost Distribution: Personal Services Supplies Contractual Other

438,725 7,920 20,347 18,099

290,335 6,506 16,715 14,869

131 ,483 1,096 2,816 2,505

16,907 317 816 726

TOTAL

485,091

328,425

137,900

18,766

Salaries from 01 /01 /13 TO 12/31 / 13 Distribution based on effort expended

Full Time Equivalent Employees

Methods of Distribution: 1 Distribution Based on Salaries from 01 /01 /13 TO 12/31 /13.

2 Distribution Based on the Full Time Equivalent Employees.

168

Method of Dist PIDS

1 2 2 2

CITY OF AMARILLO, TEXAS FIRE DEPARTMENT NATURE 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, Section E

169

City of Amarillo Cost Allocation Plan September 30, 2013 Fire Department Allocation Entity:

1900- FIRE

Accumulation of Costs 24,828,873 1,117,265 303,937 26,250,075 53,489 51,865 2,146 70,365 25,036 14,046 46,295 227 1,077 33,000 26,110 13,472 38,826 188 129,750 49,280 98,973 2,526 3,474 (310,054) 139,811 (2,079) (73,483) 8,864 36,337 813 236,270 30,641 403,726 1,130,991 27,381,065

100 Financial Costs 11 0 Depreciation Adjustment 111 IT Charges 10A Total Financial Costs 2300 City Manager-City Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 41 00 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JDE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecommunications 5200 IS-CAD 5210 IS-Reimbursement 531 0 MG Operating 5320 MG Fuel 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6600 Custodial Services-Centra 7100 Facilities 7800 Facilities-Central Servic 9800AECC 200 Total Indirect Costs 10 Total Costs Allocation Base 1,670,792 24,552,123 26,222,915 26,222,915

Allocation to Benefiting Activities FIRE AIRPORT FIRE CITY Direct Entities Indirect Cost Plan

170

Dollar.

Allocation 1,744,584 25,636,482 27,381,065 27,381,065

CITY OF AMARILLO FIRE DEPARTMENT COST DISTRIBUTION FISCAL YEAR 2012/2013

SEPTEMBER 30, 2013 Adjustment of Equipment Rental

TOTAL COST CITY AIRPORT 24,801 713.00 -680,877.00 680,877.00 I

DISTRIBUTION BASED ON LINE FIREFIGHTERS 24,120,836.00 CITY ADJUSTMENT TO AIRPORT

219/241 21,918,933.96 6/24 550,475.51

City Depreciation Adjustment

1,117,265.00

1,117,265.00

ALLOCATED SHARE

25,918,978.00

24,267,551.47

IT Charges Actual Fire Department Allocation

==========

303,937.00 26,222,915

171

22/241 2,201,902.04 18/24 -550,475.51

1,651,426.53

==========

==========

284,571.67 24,552,123

19,365.33 1,670,792

CITY OF AMARILLO, TEXAS BUILDING SAFETY NATURE 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 enforcing various City Ordinances, which seek to mitigate or abate certain nuisances within the City, such as substandard buildings, junk vehicles, accumulations of junk 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

172

City of Amarillo Cost Allocation Plan September 30, 2013 Building Safety Allocation Entity:

1740- BUILDING SAFETY

Accumulation of Costs 2,162,435 1,335 177,019 2,340,789 7,146 9,421 2,579 6,929 613 6,550 3,345 1,307 4,309 3,169 2,264 11,665 10,681 73,133 36,348 7,343 43,633 16,572 1,515 -180,582 15,404 -23 -8,096 10,307 16,311 15,763 41,811 159,418 2,500,206

100 Financial Costs 11 0 Depreciation Adjustment 111 IT Charges 10ATotal Financial Costs 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 241 0 City Manager-Development Svcs 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 41 00 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JDE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 531 0 MG Operating 5320 MG Fuel 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6200 Custodial Services-City H 7300 Facilities-City Hall 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities

121,443 121,443 2,040,992 2 ,162,435 2,162,435

WATER GENERAL Water & Sewer CITY CODE Direct Entities Indirect Cost Plan

173

Dollar Allocation 140,412 140,412 2,359,794 2,500,206 2,500,206

CITY OF AMARILLO Building Safety Department Cost Distribution Fiscal Year 2012/13 BU 1740

City Code

Water Inspector

TOTAL

Salaries from 01/01/13 to 12/31/13 Distribution Based on Effort Expended Administrator

112,965

3,530

116,495

Secretary II

48,493

1,515

50,008

Plumbing Inspectors

43,114

44,244

87,358

Others

TOTAL Adjusted Number of Employees Department Cost Distribution: Personal Services: ( 1) Supplies: (1) Contractual Services ( 1) Other (1) Reimbursements TOTAL

1,025,998

32,062 1,058,060

1,230,569

81,352 1,311,921

32

1

33

1,654,150 37,748 290,158 58,935

109,355 1,763,505 38,928 1,180 9,067 299,225 60,777 1,842

2,040,992

121,443 2,162,435

Methods of Distribution: 1 Distribution Based on Salaries from 01/01/13 TO 12/31/13.

NOTE: The Water Inspector includes the salary of one Plumbing Inspector I.

174

CITY OF AMARILLO, TEXAS UTILITIES DIRECTOR NATURE AND 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, Water 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, Section E

175

City of Amarillo Cost Allocation Plan September 30, 2013 Director of Utilities Allocation Entity:

52110 - DIRECTOR OF UTILITIES

Accumulation of Costs 1,571,515 98,796 1,670,311 4,115 1,485

100 Financial Costs 111 IT Charges 1OA Total Financial Costs 2300 City Manager-City Admin 241 0 City Manager-Development Svcs 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 41 00 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JDE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5200 IS-CAD 5210 IS-Reimbursement 531 0 MG Operating 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6200 Custodial Services-City H 7300 Facilities-City Hall 200 Total Indirect Costs 10 Total Costs

Allocation to Benefiting Activities WATER PRODUCTION' WATER TRANSMISSION SURFACE WATER TREATMENT WATER DISTRIBUTION WASTE WATER COLLECTION RIVER ROAD WATER RECLAMATION HOLLYWOOD ROAD WASTE WATER TRE LABORATORY ADMINISTRATION Water & Sewer Direct Entities Indirect Cost Plan

176

3,~90

1,626 4,400 1,926 2,895 66 550 1,236 13,055 15,396 19,826 3,954 25,261 9,594 600 11,581 -100,784 7,152 -3,759 11,132 66,701 11,641 30,878 144,516 1,814,827

Allocation Base

8 7 28 55 32 24 25 20 199 199 199

Dollar Allocation 72,958 63,838 255,352 501,585 291,831 218,874 227,993 182,395 1,814,827 1,814,827 1,814,827

CITY OF AMARILLO, TEXAS PARKS ADMINISTRATION NATURE 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 administration 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 department.

Reference:

OMB A-87, Section E

177

City of Amarillo Cost Allocation Plan September 30, 2013 Parks and Recreation Administration Allocation Entity:

1820- PARKS & RECREATION ADMINISTRATION

Accumulation of Costs 369,842 581 '111 55,284 ' 1,006,237 1,083 1,294 1,050 267 1,190 507 238 783 357 787 152 5,934 3,849 15,696 2,071 13,779 5,233 726 1,158 -56,397 948 -498 4,123 11,884 10,025 26,590 52,828 1,059,065

100 Financial Costs 110 Depreciation Adjustment · 111 IT Charges 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JDE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5200 IS-CAD 5210 IS-Reimbursement 5310 MG Operating 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 6200 Custodial Services-City H 7300 Facilities-City Hall 200 Total Indirect Costs 10 Total Costs

Allocation Base

Allocation to Benefiting Activities ROSS ROGERS COMANCHE TRAIL TENNIS CENTER SWIMMING POOLS PARKS & RECREATION PROGRAM PARK MAINTENANCE ZOO MAINTENANCE ATHLETIC ADMINISTRATION Direct Entities Indirect Cost Plan

34 23

1 16 19 95 11

4 203 203

178

Dollar Allocation 177,380 119,993 5,217 83,473 99,124 495,621 57,388 20,868 1,059,065 1,059,065

CITY OF AMARILLO, TEXAS LIBRARY ADMINISTRATION NATURE AND EXTENT OF SERVICES

The City of Amarillo Library administers grant programs as well as other direct library services for the community. Accordingly, this section of the plan has been included for the purpose of identifying library administrative costs for FY 2012/2013. 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 informational purposes and has no bearing on grant programs.

Reference: OMB A-87, Section E

179

City of Amarillo Cost Allocation Plan September 30, 2013 Library Administration Allocation Entity:

LBAM - LIBRARY ADMIN

Accumulation of Costs 100 Financial Costs 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3800 Accounting-Payroll 6500 Custodial Services-Librar 7700 Facilities-Libraries 200 Total Indirect Costs 10 Total Costs

306,279 306,279 650 777 630 304 1,246 1,816 5,423 311,702

Allocation

Base

Allocation to Benefiting Activities ·LIBRARY Direct Entities Indirect Cost Plan

72 72 72

180

Dollar Allocation 311,702 311,702 311,702

CITY OF AMARILLO LIBRARY Cost Distribution Fiscal Year 2012/13 Method of Dist

Library Direct

Library Adm in

Total Library Salaries from 01 /01 /13 TO 12/31 /13 Distribution based on effort expended Head Librarian Assistant Head Librarian Secretary Other Library Total Number of Employees Department Cost Distribution: Personal Services Supplies Contractual Services Other Charges Utilities Shop Rental Car & Mileage Allowance Other Equipt Maint Books,Films & Periodicals

99,649 73,673 23,461 1,557,367 1,754,150

196,783

1,557,367

75

3

72

2,620,070 91,345 113,882 103,673 157,608 3,436 3,636 1,538 522,394

293,923 3,654 4,555 4,147

2,326,148 87,691 109,327 99,526 157,608 3,436 3,636 1,538 522,394

Total 3,617,582 306,279 3,311 ,304 Cost Adjustments: Utilities to Maint -157,608 -157,608 Total 3,459,974 306,279 3,153,696 Methods of Distributions: 1 Distributed based on salaries from 01 /01 /13 thru 12/31 /13.

2 Distributed based on number of employees.

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

181

1 2 2 2

3

CITY OF AMARILLO, TEXAS CIVIC CENTER DEPARTMENT NATURE AND EXTENT OF SERVICES

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.

182

City of Amarillo Cost Allocation P!an September 30, 2013 Civic Center Allocation

Entity:

1241 CIVIC CENTER PROMOTIONS

Accumulation of Costs 274,592 109,922 384,514 866 1,035 840 507 769 405 153 506 150 916 3,560 753 3,445 1,308 884 -6,198 9,899 394,413

100 Financial Costs 110 Depreciation Adjustment 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 41 00 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 200 Total Indirect Costs 10 Total Costs

Allocation Base

.'

Allocation to Benefiting Activities Civic Center City Civic CenterVenue Direct Entities Indirect Cost Plan

Entity:

274,810 65,190 340,000 340,000

Dollar Allocation 318,790 75,623 394,413 394,413

1243 CIVIC CENTER OPERATIONS

Accumulation of Costs 100 Financial Costs 11 0 Depreciation Adjustment 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll

183

1,804,052 2,013,481 3,817,533 4,981 5,954 4,830 747 5,051 2,331

City of Amarillo Cost Allocation Plan September 30, 2013 Civic Center Allocation 1,008 3,323 38 3,279 3,560 4,956 4,895 17,224 3,489 2,810 -48,640 3,906 -2,053 1,443 4,160 757,140 784,432 4,601,964

4000 Accounting-Audit 4100 Purchasing 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications 5210 IS-Reimbursement 5310 MG Operating 5400 MG-Replacement 5600 Legal-City Atty 5700 Legai-Asst City Attys 7100 Facilities 200 Total Indirect Costs 10 Total Costs

Base

Allocation to Benefiting Activities

274,810 65,190 340,000 340,000

Civic Center City Civic Center Venue Direct Entities Indirect Cost Plan

Entity:

Allocation 3,719,605 882,359 4,601,964 4,601,964

1248 BOX OFFICE

Accumulation of Costs 100 Financial Costs 110 Depreciation Adjustment 10A Total Financial Costs 2300 City Manager-City Admin 2420 City Manager-Financial & Leisure 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accqunting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4710 IS-JOE 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5110 IS-Telecommunications

184

343,515 761 344,276 2,815 3,365 2,730 . 213 962 1,318 192 633 293 170 2,374 3,389 14,927 5,669 189

City of Amarillo Cost Allocation Plan September 30, 2013 Civic Center Allocation 5210 IS-Reimbursement 200 Total Indirect Costs 10 Total Costs

-26,858 12,381 356,657

Base

Allocation to Benefiting Activities Civic Center City Civic Center Venue Direct Entities Indirect Cost Plan

274,810 65,190 340,000 340,000

185

Allocation 288,273 68,384 356,657 356,657

CITY OF AMARILLO, TEXAS AMARILLO EMERGENCY COMMUNICATIONS CENTER NATURE 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 Control. Costs have been allocated based on the number of CAD (computer-aided dispatch) events created for each department.

186

City of Amarillo Cost Allocation Plan September 30, 2013 Amarillo Emergency Communications Center Allocation Entity:

1270 - AECC

Accumulation of Costs 100 Financial Costs 110 Depreciation Adjustment 1OA Total Financial Costs 2300 City Manager-City Admin 2400 City Manager-Mgmt & Admin 2700 Human Resources-City 3400 Finance-Internal Auditor 3700 Accounting-General 3800 Accounting-Payroll 4000 Accounting-Audit 4100 Purchasing 4300 Central Stores 4400 IS-Printing Services 4500 Central Stores 4710 IS-JOE 4720 IS-Hansen 4730 IS-HB 4740 IS-Kronos 4900 IS-Microsystems 5000 IS-Replacement 5100 IS-Public Safety 5110 IS-Telecommunications 5210 IS-Reimbursement 5700 Legai-Asst City Attys 6100 Custodial Services 7100 Facilities 200 Total Indirect Costs 10 Total Costs

4,290,374 162,643 4,453,017 15,592 20,554 15,119 133 12,012 7,298 2,398 7,903

8 895 85 4,747 1,925 9,913 14,309 51,671 19,625 48,993 1,610 (148,284) 594 25,474 54,389 166,962 4,619,979

Allocation Base 20,708 20,708 20,708 188,775 188,775 27,486 216,261 236,969

Allocation to Benefiting Activities FIRE SUPPORT Fire Indirect Entities POLICE TOTAL POLICE ANIMAL CONTROL Direct Entities Indirect Cost Plan

187

Dollar Allocation 403,726 403,726 403,726 3,680,383 3,680,383 535,871 4,216,253 4,619,979