Arizona state-wide cost allocation plan for the year ending June 30, 2008 |
Previous | 1 of 9 | Next |
|
|
Small
Medium
Large
Extra Large
Full-size
Full-size archival image
|
This page
All
|
THE STATE OF ARIZONA STATE- WIDE COST ALLOCATION PLAN FOR FY 2008 STATE OF ARIZONA STATEWIDE ALLOCATION PLAN FOR THE FISCAL YEAR 2008 INTRODUCTION The Statewide Cost Allocation Plan ( SWCAP) for indirect services provided by central services agencies of the State of Arizona for fiscal year 2008 is based on actual expenditures for the fiscal year ending June 30, 2006. The US Office of Management and Budget issued 2 CFR Part 225 ( formerly OMB Circular A- 8?), which defines allowable expenditures for Federal grants. 2 CFR Part 225 establishes procedures for recovering both direct and indirect costs of programs. 2 CFR Part 225 requires that a state Wishing to claim indirect costs as charges against Federal grants, prepare an annual Statewide Cost Allocation Plan ( SWCAP) and submit the Plan for approval to a designated Federal department for review and approval. The SWCAP, based on actual costs for the year ending June 30, 2006, should be fixed and used on all indirect cost proposals for Federal programs during FY 2008. Allocation calculations are derived from numbers that have not been rounded thus creating minor discrepancies when footing columns. INDEX ;' COST ALLOCATION AGREEMENT STATE AND LOCAL GOVERNMENTS STATE OF ARIZONA 100 N. 15th Avenue, PHOENIX, AZ 85007 Rm. 302 DATE: May 14, 2008 FILING REF.: The preced ing agreement was dated: 05/ 03/ 07 G10266 SECTION I: ALLOCATED COSTS The central service costs listed in Exhibit A, attached, are approved on a fixed basis and may be included as part of the costs of the State/ local departments and agencies indicated during your fiscal year ended June 30, 2008 for. further allocation to Federal grants, contracts and other agreements performed at those departments and agencies. SECTION II: BILLED COSTS In addition to Section I, which provides for services furnished but not billed, the services listed below are furnished and billed to State/ local departments and agencies. Automation Service Telecommunication Service Personnel Division Motor Pool Special Services ( Reproduction, Mail and Messenger, Central Supplies) Risk Management Auditor General Attorney General Government Information Technology Agency( GITA) Employee Benefits FICA Industrial Insurance Retirement Fund Health Insurance Vacation Pay Sick Pay Unemployment Compensation Direct charges from the above centers will be billed in accordance with rates established by the State and included in the records of the operating department/ agency responsible for providing services. STATE/ LOCALITY: State of Arizona AGREEMENT DATE: May 14, 2008 SECTION III: CONDITIONS The amounts approved in Section. I and the billings for the services listed in Section II are subject to the following conditions: A. LIMITATIONS: ( 1) Charges resulting from this Agreement are subject to any statutory or administrative limitations and apply to a given grant, contract or other agreement only to the extent that funds are available. ( 2) Such charges represent costs incurred by the State/ locality which are legal obligations of the State/ locality and are allowable under OMB Circular A- 87. ( 3) The same costs that are treated as indirect costs are not claimed as direct costs. ( 4) Similar types of costs are accorded consistent accounting treatment. ( 5) The information provided by the State/ locality which was used to establish this Agreement is not later found to be materially incomplete or inaccurate. B. ACCOUNTING CHANGES: This Agreement is based on the accounting system purported by the State/ locality to be in effect during the Agreement period. Changes to the method of accounting for costs which affect the amount of reimbursement resulting from use of this Agreement require prior approval of the authorized representative of the Cognizant Agency. Such changes include, but are not limited to, changes in the charging of a particular type of cost from allocated cost to a billed cost. Failure to obtain approval may result in cost disallowances. C. FIXED AMOUNTS: If fixed amounts are approved in Section I of this Agreement, they are based on an estimate of the costs for the period covered by the Agreement. When the actual costs for this period are determined, adjustments will be made to the amounts of a future year to compensate for the difference between the costs used to establish the fixed amounts and actual costs. D. BILLED COSTS: Charges for the services listed in Section II will be billed in accordance with rates established by the State/ locality. These rates will be based on the estimated costs of providing the services. Adjustments for variances between billed costs and the actual allowable costs of providing the services, as defined by OMB Circular A- 87, will be made in accordance with procedures agreed to between the State/ locality and the Cognizant Agency. E. USE BY OTHER FEDERAL AGENCIES: This  Agreement was executed in accordance with the authority in OMB Circular A- 87, and should be applied to grants, contracts and other agreements covered by that Circular, subject to any limitations in Paragraph A above. The State/ locality may provide copies of the Agreement to other Federal Agencies to give them early notification of the Agreement.. BY THE STATE/ LOCALITY BY THE COGNIZANT AGENCY ON BEHALF OF THE FEDERAL GOVERNMENT State of Arizona DEPARTMENT OF HEALTH AND HUMAN SERVICES ( STATE/ LOCALITY) ( AGENCY) N~ CI-  CZ2~~, ( SIGNATURE) ( SIGNATURE) L?~ _/ LZ C/.~ k / ii; Y""~ i? e Wallace Chan ( NAME) 7' ( NAME) S6z'c.. ~.- d,-~#~ DirectorL~ ivision of Cost Allocation ( TITLE) , ( TITLE) 7- 7- 0~ MaY.... lL 2008 ( DATE) ( DATE) HHS Representative ~ K~ a~ r~ e~ n~ W~ o~ n~ g __ Telephone ( 415) 437- 7820 ( 2 ) STATE OF ARIZONA STATEWIDE COST ALLOCATION PLAN FOR THE YEAR ENDING JUNE 30, 2008 TABLE OF CONTENTS DESCRIPTION PAGE State Organization Chart Plan Consolidation Summary of Allocated Central Service Costs 2 Summary of Allocation Basis 3 Use Allowance Narrative 4 Office of the Governor Office of Strategic Planning and Budget Narrative 5 Organizational Chart 6 Allowable Indirect Costs 7 Allocation of Costs to State Agencies 8 Allocation of Costs to Central Services 9 Office of Equal Opportunity Narrative 10 Organizational Chart 11 Allowable Indirect Costs 12 Allocation of Costs to State Agencies 13 Allocation of Costs to Central Services 14 Legislature Library, Archives and Public Records Narrative 15 Organizational Chart 16 Administrative Division Administrative Costs 17 Allocation of Administrative Costs to Divisions 18 Records Management Division Allowable Indirect Costs 19 Allocation of Costs to State Agencies 20 Allocation of Costs to Central Services 21 Office of the Attorney General Narrative 22 Organizational Chart 23 Administrative Division Administrative Costs 24 Allocation of Administrative Costs to Divisions 25 STATE OF ARIZONA STATEWIDE COST ALLOCATION PLAN FOR THE YEAR ENDING JUNE 30, 2008 TABLE OF CONTENTS DESCRIPTION PAGE Office of the Attorney General ( cont.) Legal Services Provided to Agencies Allowable Indirect Costs 26 Allocation of Costs to State Agencies 27 Allocation of Costs to Central Services 28 Arizona Department of Administration Introduction 29 Organizational Chart 30 Insurance Premium Narrative 31 Allocation of Costs to ADOA 32 Directors Office Narrative 33 Allowable Indirect Costs 34 Allocation of Costs to ADOA 35 Management Services Division Narrative 36 Allowable Indirect Costs 37 Allocation of Costs to ADOA 38 Management Services Division - Mail Room Narrative 39 Allowable Indirect Costs 40 Allocation of Costs to State Agencies 41 Allocation of Costs to Central Services 42 Financial Services Division - General Accounting Office Narrative 43 Allowable Indirect Costs 44 Allocation of Costs to State Agencies 45 Allocation of Costs to Central Services 46 Financial Services Division - Enterprise Procurement Narrative 47 Allowable Indirect Costs 48 Allocation of Costs to State Agencies 49 Allocation of Costs to Central Services 50 ii STATE OF ARIZONA STATEWIDE COST ALLOCATION PLAN FOR THE YEAR ENDING JUNE 30, 2008 TABLE OF CONTENTS DESCRIPTION PAGE State Treasurer's Office Narrative 51 Organizational Chart 52 Allowable Indirect Costs 53 Allocation of Costs to State Agencies 54 Allocation of Costs to Central Services 55 Arizona Department of Administration Financial Services Division - Risk Management Narrative 56 Allowable Indirect Costs 57 Allocation of Costs to State Agencies 58 Allocation of Costs to Central Services 59 Arizona Department of Administration - Occupancy General Services Division - Building & Planning Services Narrative 60 Allowable Indirect Costs 61 Capitol Police Narrative 62 Allowable Indirect Costs 63 General Services Division - Tenant Services Narrative 64 Allowable Indirect Costs 65 Occupancy Allocation of Costs to State Agencies 66 Occupancy Costs per Square Foot 67 iii -- -- Arizona State Government Organization Citizens I Executive Branch Governor" -- J Judicial Branch Supreme Court Legislative Branch I I State House ofState Seriate" Representatives" Legislative Council "  - Auditor General Joint Legislative Dept. of Library, r'  Budget Committee I Secretary of State" Department of Adm inistration Department of Revenue I Community College Board I Community Colleges Archives & Public Records I Attorney General" I Department of Law Department of Corrections Department of Public Safety Arizona State University Court ofAppeals Municipal Courts I Superintendent of Public State Treasurer" I-  1--  Corporation Commission" Instruction" I Department of Education Department of Transportation Department of Health Services Board of Regents I I Northern Arizona University University of Arizona - - Superior Court Justice of the Peace Courts" / State Mine Inspector" AHCCCS Department of Economic Security Other Boards, Commissions, and Agencies * Elected Officials STATE OF ARIZONA STATEWIDE COST ALLOCATION PLAN  SUMMARY OF ALLOCATED CENTRAL SERVICE COSTS FOR THE FISCAL YEAR ENDING JUNE 30 2008 STATE OF ARIZONA STATEWIDE COST ALLOCATIONPLAN SUMMARY OF ALLOCATED CENTRAL SERVICE COSTS FOR THE FISCAL YEAR ENDING JUNE 30, 2008 GENERAL GOVERNMENT Attomey General Department of Commerce Department of Housing Office of the Govemor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Buiiding & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commisison EDUCATION AZ Commission on the Arts St Bd of Directors for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections IV.. Criminal Justice Commission Dept of Emergency Svcs & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NA TURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL DEPARTMENT OF ADMINISTRATION DEPT OF LAW TREASURER LEGISLATURE GOVERNOR'S OFFiCE ADOA TOTAL ALLOCATED COSTS GENERAL ACCOUNTING OFFICE ENTERPRISE PROCUREMENT SERVICE RISK MANAGEMENT DIVISION MAILROOM ATTORNEY GENERAL STATE TREASURER PUBLIC RECORDS aSPB EQUAL OPPORTUNITY OCCUPANCY 3,054,654 57,147 567 432 0 0 1,034 146,717 21,306 3,513 2,823,938 388,075 4,202 25,387 186 2,134 35,200 198 1,092 5,544 466 313,665 181,738 24,837 ( 6,608) 72 294 6,689 406 1,201 8,462 81 146,305 599,792 15,815 28,947 473 3,145 1,716 309 4,100 2,668 1,348 541,271 965,410 10,951 11,318 198 2,606 1,125 229 ( 6,683) 0 660 945,006 369,667 110,673 48,593 2,363 0 974 2,011 71,113 96,174 12,462 25,305 4,541,556 813,031 207,617 21,212 77 36,275 29,774 38,139 65,238 30,306 3,299,887 2,980,872 ( 123,947) 42,050 1,219 29 562,091 1,002 16,228 35,750 2,535 2,443,915 4,337,058 242,814 38,416 5,901 1,518 53,114 3,226 39,709 120,950 11,546 3,819,865 92.553 3,307 28,344 33 2,110 97 71 0 6,613 110 51,868 47,028 941 22.223 624 0 11,744 418 188 22,335 2,044 ( 13,490) 827,736 25,365 38,874 451 10,541 91 631 ( 128) 18,009 1,514 732,388 228,404 4,375 479 80 0 ( 9,819) 203 2,040 ( 1,830) 358 232,517 951,350 4,568 14,246 479 1,532 ( 5,986) 484 50,997 56,908 2,231 825,891 46,280 ( 2,125) 36,392 375 944 ( 2,285) 445 2,127 8,423 1,983 0 66,216 1,223 5,307 512 3 ( 1,089) 28 0 ( 3,184) 117 63,300 31,880 3,202 3,032 48 0 3,774 78 1,306 20,239 200 0 ( 115.222) 1,029 45 70 0 ( 109,629) 136 4.382 ( 11,494) 239 0 194,638 3,309 21,348 57 0 71,119 146 0 1,810 227 96,622 40,860 2,572 8,996 29 0 175 46 0 ( 13,477) 79 42,438 3,012 0 0 ( 12) 0 0 0 3,024 0 0 0 100,139 24,769 16,769 1,827 ( 2,747) 54,310 1,241 0 56 3,915 0 1,573,778 101,023 1,043 1,394 0 466,176 1,997 12,995 125,855 1,536 861,759 1,163 842 257 68 0 ( 1,038) 37 118 686 192 0 105,644 ( 22,354) 95,153 17,932 0 1,849 ( 3,117) 5,702 10,479 0 0 26,352 ( 8,039) 19,549 8,826 0 0 ( 1,121) 2,488 4,649 0 0 45,606 ( 26,195) 61,931 28,870 0 ( 37,831) ( 3,675) 0 22,506 0 0 2.185,274 260,382 114,651 26,993 20,126 51.232 9,534 171,989 12,375 65,086 1,452,905 171,111 2,353 2,849 36 ( 377) ( 7,106) 180 0 1,143 48 171,985 118,167 44,173 47,881 781 ( 1) 1,972 1,206 0 21,668 487 0 235,380 35,345 31,999 20,726 0 20,695 3,147 17,332 92,753 13,383 0 642,560 63,387 47.040 2,727 3,535 ( 29,338) 1,299 15,388 62,625 7.547 468,351 323,641 ( 156,255) 88,448 61,732 ( 2,865) 39,430 19,660 121,480 76,800 32,320 42,890 117,735 84,825 39,520 2,545 0 ( 30,223) 9,592 4,458 5,126 1,892 0 81,936 701 ( 1,165) 23 ( 14) 0 10 0 ( 1,315) 85 83,612 1,476,390 33,331 2,833 1,999 10 739,339 526 2,405 20,372 1,623 673,951 355,538 15,796 13,502 1,413 0 ( 26,901) 656 2,087 17,667 1,743 329.575 392,808 6,148 6,934 694 254 0 390 26,257 11,263 1,426 339,442 16,204.817 894,854 159,771 19,226 78,297 5,444,931 73,984 330.123 168,546 26,062 9,009,024 5,600,932 901,351 749,139 7,234 29,532 ( 95,472) 3,573 40,404 69,364 6,866 3,888,940 49,592,527 3,459,728 2,073,676 239,845 150,683 7,247,402 159,992 1,128,777 1,183,062 236,233 33,713,127 Summary 2008 Summary 3/ 5/ 2008 2: 48 PM STATE OF ARIZONA SUMMARY OF ALLOCATION BASE AGENCY OR FUNCTION ALLOCATION BASIS ATTORNEY GENERAL Administrative Costs Agency FTE Positions Legal Services Hours Expended LEGISLATURE - Library, Archives & Public Records Administrative Costs Agency FTE Positions Public Records Value of Services GOVERNOR'S OFFICE Office of Strategic Planning & Budget Analyst Hours Equal Opportunity State FTE Positions STATE TREASURER Documents Processed DEPARTMENT OF ADMINISTRATION Director's Office Division FTE Positions Management Services Division FTE Positions Mail Room Actual Postage Charges General Accounting Transactions Processed Enterprise Procurement Service Estimated Hours Expended Risk Management Value of Insurance Coverage Occupancy Costs Actual or Allocated Costs SOURCE OF FINANCIAL DATA 1. Arizona Financial Information System ( AFIS) Fiscal Year 2005- 2006 2. Accounting records and source documents of the above agencies for Fiscal Year 2005- 2006 INDEX 3 3/ 4/ 2008 208 PM STATE OF ARIZONA USE ALLOWANCE FOR BUILDINGS, CAPITAL IMPROVEMENTS AND EQUIPMENT SERVICES PROVIDED The straight- line method of depreciation has been used to calculate building costs for State- owned and occupied buildings using the following schedule: Service Life Building Construction 40 Years Built- in Equipment 15 Years Major Renovation 10 Years Minor Remodeling 5 Years A use allowance of 6 2/ 3% of acquisition cost is taken on all equipment utilized by State agencies. Recognition is only given to equipment value of $ 5,000.00 or more. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMS Circular A- 8?), Appendix B, Section 11. RELEVANCE TO GOVERNMENT PROJECTS Equipment and facilities as required, are utilized in the daily operations of State agencies, including the administration and operation of Federal projects. INDEX 31412008 2.08 PM STATE OF ARIZONA OFFICE OF THE GOVERNOR OFFICE OF STRATEGIC PLANNING AND BUDGETING SERVICES PROVIDED The Office of Strategic Planning and Budgeting is primarily responsible for the formulation of the executive budget for the State agencies. This office assists the various State agencies, as required or requested, in the preparation of their individual budgets. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- a?), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS The preparation, submission, and execution of budgets and the establishment of budqetary controls are essential to effective administration of all government project moneys. BASIS OF ALLOCATION Costs are allocated on the basis of hours expended for benefiting agencies in relationship to the total hours expended for all agencies and functions. 5 3/ 4/ 2008 208 PM Governor's Office of Strategic Planning and Budgeting Organization Chart Director James Apperson I Budget Analyst Senior Budget Analyst Office Manager Budget Analyst Senior Budget Analyst Principal Budget Analyst Budget Analyst Budget Analyst Principal Budget Analyst Budget Analyst Budget Analyst Principal Budget Analyst Economist Senior Programmer Principal Chief Economist Budget Analyst J:\ GAO\ FEDERAL\ SWCAP\ Section I\ Swcap08\ WORKBOOK\ Org Charts\ OSPB Effective FY 06 STATE OF ARIZONA OFFICE OF STRATEGIC PLANNING AND BUDGETING ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Rent Disallowed costs Total allowable: $ 2,096,931 ( 108,800) ( 915,090) 1,073,040 Equipment Use Occupancy Costs 1,761 79,982 Total to be allocated: $ 1,154,783 3/ 4/ 2008 2: 08 PM STATE OF ARIZONA OFFICE OF STRATEGIC PLANNING AND BUDGETING GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veteran's Service Commission INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Units of Service Actual Costs for FY 2006 Estimated Costs for FY 2006 218 135 72 20 14,542 9,005 4,803 1,334 7,777 12,466 1,144 1,450 1,456 457 1,613 83 239 96,721 97,121 30,484 107,594 5,536 15,942 97,268 129,005 25,218 94,237 4,460 9,550 198 6 448 88 25 183 36 20 13,207 400 29,883 5,870 1,668 12,207 2,401 1,334 8,406 2,630 2,859 3,317 6,519 4,174 16,297 858 25 1,668 16,812 75 1,264 30 238 88 275 5,003 84,314 2,001 15,876 5,870 1B, 344 9,950 42,773 3,317 21,272 7,091 14,181 B06 36 240 916 514 53,764 2,401 16,009 61,101 34,286 95,152 3,660 10,350 29,449 5,947 832 55,498 34,195 68 15 244 162 129 4,536 1,001 16,276 10,806 8,605 3,946 3,317 12,180 3,946 5,947 3,647 961 243,270 64,103 317,994 58,841 17,312 1,154,783 1,126,503 8 Roll Forward Fixed Costs for FY 2008 6,765 ( 3,461) 3,659 1,334 21,306 5,544 8,462 2,668 ( 547) ( 31,883) 5,266 13,356 1,076 6,393 96,174 65,238 35,750 120,950 6,613 22,335 4,802 ( 2,230) 27,024 2,553 ( 4,851) 8,033 ( 13,896) 476 18,009 ( 1,830) 56,908 8,423 ( 3,184) 20,239 ( 11,494) 1,810 ( 15,144) ( 13,477) ( 4,947) 41,541 ( 1,315) ( 5,396) ( 1,221) 4,162 56 125,855 686 10,479 4,649 22,506 ( 41,3B9) ( 1,258) 5,659 31,652 28,339 12,375 1,143 21,668 92,753 62,625 21,303 76,800 590 ( 2,316) 4,096 6,860 2,658 5,126 ( 1,315) 20,372 17,667 11,263 ( 74,724) 5,262 168,546 69,364 28,279 1,183,062 31412008 2: 08 PM STATE OF ARIZONA OFFICE OF STRATEGIC PLANNING AND BUDGETING ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Units of Service Allocated Cost Office of Equal Opportunity 12 $ 800 Office of Strategic Planning & Budgeting 41 2,735 ADOA, Director's Office 872 58,166 State Treasurer 36 2,401 Total to be allocated: 961 $ 64,103 9 3/ 4/ 2008 209 PM STATE OF ARIZONA OFFICE OF THE GOVERNOR OFFICE OF EQUAL OPPORTUNITY SERVICES PROVIDED The Office of Equal Opportunity administers statewide affirmative action and nondiscrimination programs, provides defense on all employment discrimination charges against the State, and prepares all equal employment reports. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs have been identified and allocated based on the number of full- time equivalent positions in State agencies. 10 3/ 412008 2: 09 PM Governor's Office of Equal Opportunity Organizational Chart Governor's Chief of Staff, Operations \ Director I I EEO Coordinator I EEO Specialist ] Administrative Assistant STATE OF ARIZONA OFFICE OF EQUAL OPPORTUNITY ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Rent Exclude Insurance Premium Total allowable: $ 227,432 ( 24,800) ( 2,500) 200,132 Equipment Use Occupancy Costs Office of Strategic Planning & Budgeting 1,760 20,262 800 Total to be allocated: $ 222,955 12 31412008 2: 09 PM STATE OF ARIZONA OFFICE OF EQUAL OPPORTUNITY ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housinq Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 540 75 9 160 96 1,584 3,951 428 1,654 15 299 234 52 313 285 17 29 40 33 12 0 587 215 28 9,727 7 96 1,902 1,164 4,649 275 12 206 249 199 3,725 1,021 33,886 Actual Costs for FY 2006 3,555 493 59 1,051 630 10,419 25,992 2,819 10,885 99 1,969 1,541 342 2,058 1,875 112 191 265 217 76 0 3,864 1,414 184 63,998 46 629 12,513 7,657 30,588 1,806 81 1,358 1,640 1,307 24,506 6,716 222,955 Estimated Costs for FY 2006 3,597 519 38 753 600 8,376 21,678 3,102 10,224 88 1,894 1,568 326 1,885 1,767 107 182 290 207 72 0 3,812 1,292 175 0 0 0 62,910 44 771 11,643 7,767 28,857 1,720 77 1,093 1,537 1,189 22,950 6,567 209,676 Fixed Roll Costs for Forward FY 2008 ( 42) 3,513 ( 27) 466 22 81 298 1,348 30 660 2,043 12,462 4,314 30,306 ( 284) 2,535 661 11,546 11 110 75 2,044 ( 27) 1,514 16 358 173 2,231 108 1,983 5 117 9 200 ( 25) 239 10 227 4 79 00 51 3,915 122 1,536 9 192 1,088 65,086 2 48 ( 142) 487 870 13,383 ( 110) 7,547 1,732 32,320 86 1,892 4 85 265 1,623 103 1,743 119 1,426 1,556 26,062 150 6,866 13,278 236,233 13 3/ 4/ 2008 209 PM STATE OF ARIZONA OFFICE OF EQUAL OPPORTUNITY ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Office of Strategic Planning & Budgeting Office of Equal Opportunity Records Management Attorney General ADOA, Director's Office State Treasurer Total to be allocated: Units of Service 25.2 2.9 19.0 79.6 860.7 33.4 1,020.8 Allocated Cost $ 166 19 125 524 5,663 220 $ 6,716 14 3/ 4/ 2008 209 PM STATE OF ARIZONA LEGISLATIVE DEPARTMENT OF LIBRARY, ARCHIVES AND PUBLIC RECORDS RECORDS MANAGEMENT SERVICES PROVIDED Among the many services rendered by the Department of Library, Archives and Public Records, one qualifies as a central service. The Department provides a records management program, including microfilming services for all State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 87), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS Records management is a necessary function in the operations of all State agencies including those processing and storing documents relating to the government projects. BASIS OF ALLOCATION Costs of the Public Records Division are allocated on the basis of the ratio of the value of services provided to benefiting agencies to the total value of services. 15 314/ 2008 2: 09 PM r-  ARIZONA STATE LIBRARY, ARCHIVES AND PUBLIC RECORDS Aft Agency oftile Legislature BOARD OF THE LIBRARY, ARCHIVES & PUBLIC RECORDS I DIRECTOR'S OFFICE r ADMINISTRATIVE FISCAL PERSONNEL LEGISLATIVE OUTREACH TECHNOLOGY SERVICES CARNEGIE CENTER DIGITAL GOVERNMENT BOARDS AND COMMISSIONS ( TOTAL ) 15.2 Tola1112.8 I HISTORY AND ARCHIVES I ACCESSIONS PROCESSING REFERENCE PRESERVATION PUBLIC SERVICES CONSULTATION ( TOTAL) . 10 ARIZONA STATE I LIBRARY DEVELOPMENT I PUBLIC LIBRARY DEVELOPMENT Consultant Services Program Coordination INTERLIBRARY COOPERATION & RESOURCE SHARING ST ATE & FEDERAL . GRANTS Library Services & Technology Act ( LSTAl Ii- RATE COORDINATION ONEBOOKAZ ( TOTAL ) 7.5 DIRECTOR I BRAILLE AND TALKING nOOK LIBRARY I READER SERVICES Reader Advisement Reference Consulting Public Services TECHNICAL SERVICES Acquisitions Collection Maintenance Circulation SPECIAL SERVICES Collection Development Volunteers  Recording Dupllcallng Outreach MACHINESERVICES Distribution Repair ( TOTAL) 18 r MUSEUM 1 EDUCATION PROGRAMS EXHIBITS COLLECTION MANAGEMENT MUSEUM STORE SECURITY ( TOTAL) 14.1 1 RECORDS MANAGEMENT I RECORDS CENTER OPERATIONS CONSULTING & ANALYSIS SERVICES PRESERVATION IMAGING ( TOTAL) 17 -\ LAW AND RESEARCH LmRARY I LAW & GENERAL INFORMATION SERVICES Reference . Interlibrary Loan and Document Delivery PublicServices TECHNICAL SERVICES Cataloging Serials Acqulsltlons ( TOTAL) ! 31 I STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - ADMINISTRATION ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Insurance Premium Total allowable: $ 1,716,130 ( 72,600) 1,643,530 Equipment Use Occupancy 12,027 49,278 Total to be allocated: $ 1,704,836 17 3/ 4/ 2008 210 PM STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - ADMINISTRATION ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP LAPR Divisions Units of Service Allocated Costs Director's Office 16.8 $ 232,257 Archives 9.0 124,795 Library Development 10.0 138,661 Library for the Blind 23.3 322,387 Museum 14.0 193,432 Records Management 19.0 263,456 Law & Research Library 31.0 429,849 Total allocated: 123.0 $ 1,704,836 18 3/ 4/ 2008 210 PM STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - RECORDS MANAGEMENT ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Utilities Exclude Rent Total allowable: $ 667,074 ( 67) ( 184,600) 482,407 Equipment Use Occupancy Costs Library - Administration Office of Equal Opportunity 10,474 224,129 263,456 125 Total to be allocated: $ 980,590 19 31412006 210 PM STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - RECORDS MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veteran's Service Commission INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 31,350 246 232 800 176 14,119 13,189 4,142 8,490 48 135 483 9,875 376 309 586 369 2,540 31 1,361 427 26,900 3,626 2,543 25,335 785 566 556 3,637 77,590 8,508 239,330 Actual Costs for FY 2006 128,448 1,008 951 3,278 721 57,849 54,038 16,971 34,785 197 553 1,979 40,460 1,541 1,266 2,401 1,512 10,407 127 5,576 1,750 110,215 14,857 10,419 103,803 3,216 2,319 2,278 14,902 317,904 34,859 980,590 Estimated Costs for FY 2006 110,179 924 700 2,456 8,125 44,585 69,937 17,713 29,862 206 1,235 1,918 29,923 954 1,226 420 7,819 136 5,451 1,011 48,442 12,381 5,451 86,127 1,974 2,233 2,469 3,546 305,685 29,315 832,403 Fixed Roll Costs for Forward FY 2008 18,269 146,717 84 1,092 250 1,201 822 4,100 ( 7,404) ( 6,683) 13,264 71,113 ( 15,899) 38,139 ( 742) 16,228 4,924 39,709 ( 9) 188 ( 681) ( 128) 61 2,040 10,537 50,997 586 2,127 40 1,306 1,981 4,382 1,512 3,024 2,588 12,995 ( 9) 118 126 5,702 738 2,488 61,774 171,989 2,476 17,332 4,969 15,388 17,676 121,480 1,242 4,458 86 2,405 ( 191) 2,087 11,355 26,257 12,219 330,123 5,545 40,404 148,187 1,128,777 20 3/ 4/ 2008 210 PM STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - RECORDS MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Attorney General Records Management Office of Strategic Planning & BUdgeting State Treasurer ADOA, Director's Office Management Services Special Services Motor Pool Building & Planning General Accounting Office Risk Management Office Enterprise Procurement Service Workman's Compensation Personnel Services Division ISO: Automation ISO: Telecommunication Units of Service Allocated Cost 2,543 $ 778 53 496 43 851 63 41 273 278 1,468 531 990 13 10 77 10,419 3,188 217 2,032 176 3,487 258 168 1,119 1,139 6,015 2,176 4,056 53 41 315 8,508 $ 34,859 21 3/ 4/ 2008 210 PM STATE OF ARIZONA OFFICE OF THE ATTORNEY GENERAL LEGAL SERVICES PROVIDED TO STATE AGENCIES SERVICES PROVIDED The Attorney General's Office serves as legal advisor to State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMS Circular A- 8?), Appendix S, Section 10. RELEVANCE TO GOVERNMENT PROJECTS Legal services required in the administration of Federal grants are provided by the Office of the Attorney General. BASIS OF ALLOCATION The allowable legal services costs are allocated on the basis of each agency's direct hourly usage of Attorney General services. Direct billed services are not included in the allocation. 22 3/ 4/ 2008 210 PM Arizona Attorney General's Office ATTORNEY GENERAL ( SpecialCounselfor Special PolicyAdvisor Directorof Children, Director 01 Directorof Solicitor Ge. neral [ Youlll and Families Communications Governmental Affairs Litigation for Law Enforcement L. CHIEF! CHIEF DEPUTY ASSISTANTATTORNEY ATTORNEYGENERAL GENERAL ,------, ADMINISTRATIVE CHILO~ FAMILY CIVIL-- J CIVILRIGHTS PUBLICADVOCACY [ l lJ OPERATIONS PROTECTION CRIMINAL L Library & ~ October, 2006 STATE OF ARIZONA ATTORNEY GENERAL, ADMINISTRATION ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures * Exclusions * Unallowable * Direct Costs Total allowable: $ 15,357,171 ( 5,070,203) ( 2,544,225) ( 1,486,039) 6,256,704 Equipment Use Occupancy Costs 91,233 2,299,631 Total to be allocated: $ 8,647,569 * Detailed on the Attorney General's Indirect Cost Proposal for FY Ending June 3 24 3/ 4/ 2008 210 PM STATE OF ARIZONA ATTORNEY GENERAL, ADMINISTRATION ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Civil Division: Administrative Law Bankruptcy & Collection Enforcement Education & Health Employment Law Liability Management Licensing & Enforcement Section Natural Resources Tax Section Transportation Section Child & Family Protection: DES - Other Protective Services Civil Rights Division: Compliance & Conflict Resolution Litigation Section Criminal Division: Capital Litigation Criminal Appeals Drug Enforcement & Violent Crimes Fraud & Public Corruption Special Investigations Victim Witness Public Advocacy Division: Consumer Protection & Advocacy Environmental Enforcement Allowable Unallowable FTE Allocated Costs FTE Cost 20.8 $ 186,587 FTE Cost 13.0 $ 116,616 33.8 $ 303,203 40.0 358,820 40.0 358,820 19.9 178,513 7.0 62,794 12.9 115,719 24.3 217,983 24.3 217,983 88.0 789,405 88.0 789,405 34.3 307,688 9.6 86,117 24.7 221,571 17.0 152,499 13 116,617 4.0 35,882 13.2 118,411 13.2 118,411 34.2 306,791 34.2 306,791 331.3 2,971,929 331.3 2,971,929 0.4 3,588 0.4 3,588 25.3 226,954 25.3 226,954 11.0 98,676 11.0 98,676 17.7 158,778 17.7 158,778 27.3 244,895 27.3 244,895 34.0 304,997 34.0 304,997 73.8 662,023 73.8 662,023 12.0 107,646 12.0 107,646 14.3 128,278 14.3 128,278 76.7 688,038 29.2 261,939 47.5 426,099 355 318,453 79.6 $ 714,054 35.5 318,453 884.4 $ 7,933,515 964.0 $ 8,647,569 NOTES: 1. Allowable FTE represents those Sections that provide Legal Services to State agencies. Direct billed services are not included ( Inter- governmental Service Agreements and FTE paid directly by the Department of Economic Security). ATIY- GEN_ 08 25 31412008 2: 10 PM STATE OF ARIZONA ATTORNEY GENERAL, LEGAL SERVICES PROVIDED TO STATE AGENCIES ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP Agency Counsel Division: Administrative Law Section Education & Health Section Natural resources Civil Division: Licensing & Enforcement Civil Rights & Public Advocacy Consumer Protection & Advocacy Total allowable: $ 1,634,577 509,589 845,212 740,097 2,337,307 6,066,782 Equipment Use Attorney General - Administration Office of Equal Opportunity Public Records 6,443 714,054 524 10,419 Total to be allocated: $ 6,798,222 26 31412008 2 10 PM STATE OF ARIZONA ATTORNEY GENERAL ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 187 30 19 5 4 194 2,339 1,176 0 74 3 11 10 2 16 47 292 9 312 2,723 5 10 23 905 14 41 85 154 216 18 5,445 29 41,007 441 55,843 Actual Costs for FY 2006 22,741 3,652 2,362 572 487 23,629 284,731 143,187 49 8,996 353 1,363 1,254 183 1,887 5,673 35,559 1,035 37,933 331,442 609 1,169 2,763 110,111 1,680 4,955 10,348 18,735 26,271 2,228 662,871 3,567 4,992,104 53,723 6,798,222 Estimated Costs for FY 2006 10,281 615 3,007 20 10,984 7,371 233,261 6,248 615 12,546 8,494 2,285 1,455 120,975 1,894 21,557 196,708 2,255 488 43,358 168,990 10,466 7,937 66,809 13,112 34,679 586,404 34,034 4,539,276 202,917 6,349,041 Fixed Roll Costs for Forward FY 2008 12,460 35,200 3,037 6,689 ( 645) 1,716 553 1,125 487 974 12,646 36,275 277,360 562,091 ( 90,074) 53,114 49 97 2,748 11,744 ( 262) 91 ( 11,182) ( 9,819) ( 7,240) ( 5,986) ( 2,285) ( 2,285) ( 1,272) ( 1,089) 1,887 3,774 ( 115,302) ( 109,629) 35,559 71,119 ( 859) 175 16,376 54,310 134,734 466,176 ( 1,647) ( 1,038) 681 1,849 ( 40,595) ( 37,831) ( 58,879) 51,232 ( 8,786) ( 7,106) ( 2,983) 1,972 10,348 20,695 ( 48,074) ( 29,338) 13,159 39,430 ( 32,451) ( 30,223) 76,468 739,339 ( 30,467) ( 26,901) 452,827 5,444,931 ( 149,195) ( 95,472) 449,181 7,247,402 27 3/ 4/ 2008 210 PM STATE OF ARIZONA ATTORNEY GENERAL ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Units of Service Allocated Cost ADOA, Director's Office Enterprise Procurement Service State Treasurer 203.2 118.5 119.6 $ 24,737 14,426 14,560 Total allocated: 441.3 $ 53,723 28 3/ 4/ 2008 210 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION STATEWIDE ALLOCATION PLAN FOR THE FISCAL YEAR 2008 INTRODUCTION The Arizona Department of Administration provides certain centralized general support services to State agencies, including accounting and financial services, personnel, building and grounds maintenance, building, planning and construction services, purchasing, risk management, automated technology planning and operation, telecommunications and security services. 29 INDEX 3/ 4/ 2008 2 11 PM Arizona Departrr  t of Administration Director Deputy Director Budgel Legislative liaison I PIQ Ombudsman/ Operations Slate 9- 1  1 Program Administration STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION INSURANCE PREMIUM SERVICES PROVIDED The Risk Management Self Insurance Fund covers liability, property and casualty insurance. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?) , Appendix B, Section 22. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION The portion billed to the General Fund was allocated to each Arizona Department of Administration section based on General Fund full- time equivalent ( FTE) employees. 31 3/ 412008 2.11 PM STATE OF ARIZONA ADOA, INSURANCE PREMIUM ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Total FY 06 Insurance Premium $ 2,581,000 Other than General Fund Premium costs ( 2,222,600) Total allowable: $ 358,400 Central Service Units of Service Allocated Cost Director's Office 19.2 $ 20,547 Management Services 27.5 29,430 Mail Room 4.0 4,281 General Accounting 78.3 83,794 Enterprise Procurement Service 40.2 43,021 Tenant Services 116.7 124,889 Capitol Police 49.0 52,438 Total allocated: 334.9 $ 358,400 32 3/ 4/ 2008 211 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION DIRECTOR'S OFFICE SERVICES PROVIDED The Director of the Arizona Department of Administration coordinates and evaluates the programs throughout the Department, with the ultimate goal of providing effective and efficient services to user State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION The basis of allocation is the ratio of full- time equivalent ( FTE) employees within each division to the total number within the Department. 33 3/ 412008 212 PM STATE OF ARIZONA ADOA, DIRECTOR'S OFFICE ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Insurance Premium Total allowable: $ 801,609 ( 4,800) 796,809 Equipment Use Occupancy Costs Occupancy ( Conf Rm) GF Insurance Premium Office of Strategic Planning & BUdgeting Office of Equal Opportunity Records Management Attorney General 2,298 90,949 48,647 20,547 58,166 5,663 176 24,737 Total to be allocated: $ 1,047,992 34 31412008 2: 12 PM STATE OF ARIZONA ADOA, DIRECTOR'S OFFICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Dept of Administration ADOA, Director's Office Capitol Police Management Services Special Services Motor Pool Surplus Property Mail Room Tenant Services Building & Planning General Accounting Office Risk Management Office Enterprise Procurement Service Workman's Compensation Personnel Services Division ISO: Automation ISO: Telecommunication ISO: 911 Emergency Total allocated: Units of Service 19.2 49.0 27.5 14.3 19.0 23.0 4.0 116.7 56.0 78.3 67.0 40.2 29.0 183.0 158.4 22.0 5.0 911.6 Allocated Cost $ 22,073 56,331 31,615 16,440 21,843 26,441 4,598 134,160 64,379 90,015 77,024 46,215 33,339 210,380 182,100 25,292 5,748 $ 1,047,992 35 3/ 4/ 2008 2 12 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION MANAGEMENT SERVICES DIVISION SERVICES PROVIDED The Division of Management Services of the Arizona Department of Administration is responsible for providing administrative services to all the divisions of the department. Services include accounting, purchasing and general office services. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?). Appendix C, Paragraph A- 1. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION The basis of allocation is the ratio of full- time equivalent ( FTE) employees within each division to the total number within the Department. 36 3/ 4/ 2008 2: 12 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Insurance Premium Exclude Rent Total allowable: $ 1,162,572 ( 224,200) ( 86,700) 851,672 Equipment Use Occupancy Costs GF Insurance Premium Records Management ADOA, Director's Office 4,277 173,453 29,430 3,487 31,615 Total to be allocated: $ 1,093,933 37 3/ 4/ 2008 212 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Dept of Administration ADOA, Director's Office Capitol Police Management Services Special Services Motor Pool Surplus Property Mail Room Tenant Services Building & Planning General Accounting Office Risk Management Office Enterprise Procurement Service Workman's Compensation Personnel Services Division ISO: Automation ISO: Telecommunication ISO: 911 Emergency Total allocated: Units of Service 19.2 49.0 27.5 14.3 19.0 23.0 4.0 116.7 56.0 78.3 67.0 40.2 29.0 183.0 158.4 22.0 5.0 911.6 Allocated Cost $ 23,040 58,801 33,000 17,160 22,800 27,600 4,800 140,042 67,201 93,961 80,401 48,241 34,800 219,603 190,082 26,400 6,000 $ 1,093,933 38 3/ 4/ 2008 2.12 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION MANAGEMENT SERVICES DIVISION, MAIL ROOM SERVICES PROVIDED The Mail Room Section of the Management Services Division is responsible for collecting, sorting and posting of mail for the Arizona Department of Administration and other State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix B, Section? RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs have been identified and allocated on actual postage charges. 39 3/ 4/ 2006 ' 2. 12 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION, MAIL ROOM ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures $ 123,300 Exclude Insurance Premium ( 1,300) Total allowable: 122,000 Occupancy Costs 7,704 GF Insurance Premium 4,281 Director's Office 4,598 Management Services 4,800 Total to be allocated: $ 143,383 40 314/ 2008 2: 12 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION - MAIL ROOM ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veteran's Service Commission INSPECTION AND REGULAnON Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Depa rtment of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 14,387 684 12,680 21,630 243 75 3,544 4,929 5 41,085 4,147 2,205 255 99,810 2,956 17,688 23 592 323,504 119,347 669,787 Actual Costs for FY 2006 3,080 147 2,715 4,630 52 16 759 1,055 1 8,795 888 472 55 21,365 633 3,787 5 127 69,253 25,549 143,383 Estimated Costs for FY 2006 4,026 2,284 6,655 27 3 2 7,049 244 106 2,747 22,607 1,643 1 4,038 2,865 14 60,209 21,566 136,086 Fixed Roll Costs for Forward FY 2008 ( 946) 2,134 147 294 431 3,145 ( 2,025) 2,605 25 77 13 29 759 1,518 1,055 2,110 ( 1) 1,746 10,541 644 1,532 472 944 ( 52) 3 ( 2,747) ( 2,747) ( 1,240) 20,126 ( 1,010) ( 377) ( 1) ( 1) ( 251) 3,535 ( 2,865) ( 2,865) ( 14) ( 14) 5 10 127 254 9,044 78,297 3,983 29,532 7,299 150,683 41 3/ 412008 2.12 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION - MAIL ROOM ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Office of Strategic Planning & Budgeting Office of Equal Opportunity ADOA, Director's Office Capitol Police Building & Planning Special Services Motor Pool Surplus Property Tenant Services Management Services Division General Accounting Office Enterprise Procurement Service Risk Management Personnel Services Division ISD: Technology and Telecom ISD: 911 State Treasurer Total allocated: Units of Service 10 86 527 1,938 846 18,908 495 6,466 578 1,174 26,872 1,008 28,597 27,449 578 514 3,301 119,347 Allocated Cost $ 2 19 113 415 181 4,048 106 1,384 124 251 5,753 216 6,122 5,876 124 110 707 $ 25,549 42 3/ 4/ 200& 2: 12 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION GENERAL ACCOUNTING OFFICE SERVICES PROVIDED The General Accounting Office ( GAO) of the Arizona Department of Administration is responsible for maintaining all official accounting records relating to the accounts of the State and its agencies. This Office prepares and issues warrants. The GAO is responsible for preparing the Statewide Comprehensive Annual Financial Report in accordance with generally accepted accounting principles, the Single Audit Act of 1984 and OMB Circular A- 133. The GAO prepares the Statewide Cost Allocation Plan ( SWCAP) in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?) and OMB Circular A- 133, and the Cash Management Improvement Act Annual Report in accordance with 31 CFR 205. The GAO also prepares the Budgetary ( Legal) Basis Annual Report which discloses the cash basis ending fund balance of all State funds as well as the budgetary performance of all State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix C, Paragraph A- 1. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs have been identified and allocated on the total number of accounting transactions, actual payroll warrants, and non- payroll warrants processed. 43 3/ 4/ 2008 2 13 PM STATE OF ARIZONA GENERAL ACCOUNTING OFFICE ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures $ 5,868,070 Exclude Rent ( 1,822,893) Exclude CMIA ( 9,466) Exclude Cash Basis Annual Report Cost ( 51,346) Exclude Insurance Premium ( 25,200) Total allowable: 3,959,164 Equipment Use 35,742 Occupancy Costs 270,043 GF Insurance Premium 83,794 Records Management 1,139 ADOA, Director's Office 90,015 Management Services 93,961 Mail Room 5,753 Total to be allocated: $ 4,539,611 ====::: i::!:::::::====== 3/ 4/ 2008 213 PM STATE OF ARIZONA GENERAL ACCOUNTING OFFICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Actual AFIS" Costs Estimated Fixed Units of Costs for Collections less Costs for Roll Costs for Service FY 2006 FY 2006 Collections FY 2006 Forward FY 2008 GENERAL GOVERNMENT Attorney General 148,193 51,480 1,300 50,180 43,213 6,967 57,147 Department of Commerce 40,538 14,082 10,700 3,382 2,562 820 4,202 Department of Housing 63,282 21,983 2,300 19,683 14,529 5,154 24,837 Office of the Governor 38,327 13,314 13,314 10,813 2,501 15,815 Library, Archives & Public Records 28,559 9,921 9,921 8,892 1,029 10,951 0 HEALTH AND WELFARE 0 Health Care Cost Containment System 356,217 123,744 23,400 100,344 90,015 10,329 110,673 Department of Economic Security 2,058,616 715,132 715,132 617,232 97,899 813,031 Department of Environmental Quality 410,766 142,694 237,000 ( 94,306) ( 64,665) ( 29,641 ) ( 123,947) Department of Health Services 581,307 201,937 201,937 161,060 40,877 242,814 Council for the Hearing Impaired 8,927 3,101 3,101 2,895 206 3,307 Veterans' Services 37,694 13,094 11,900 1,194 1,448 ( 254) 941 0 INSPECTION AND REGULATION 0 Department of Agriculture 66,024 22,936 22,936 20,506 2,430 25,365 Dept of Building & Fire Safety 10,782 3,746 3,746 3,116 630 4,375 Corporation Commission 37,315 12,963 9,800 3,163 1,757 1,406 4,568 Industrial Commission 60,983 21,185 23,400 ( 2,215) ( 2,306) 91 ( 2,125) State Mine Inspector 3,710 1,289 1,289 1,355 ( 66) 1,223 Radiation Regulatory Agency 8,739 3,036 3,036 2,869 166 3,202 Board of Nursing 10,615 3,687 2,700 987 946 41 1,029 Structural Pest Control Commission 7,991 2,776 2,776 2,243 533 3,309 0 EDUCATION 0 AZ Commission on the Arts 7,583 2,634 2,634 2,696 ( 62) 2,572 Bd of Dir for Community Colleges 0 0 0 a 0 0 School for the Deaf and the Blind 85,126 29,571 5,700 23,871 22,974 897 24,769 Department of Education 293,200 101,853 10,000 91,853 82,683 9,170 101,023 Board of Regents 2,256 784 784 725 58 842 Arizona State University 994 345 345 23,044 ( 22,699) ( 22,354) Northern Arizona University 411 143 143 8,324 ( 8,182) ( 8,039) University of Arizona 1,418 493 493 27,180 ( 26,688) ( 26,195) a PROTECTION AND SAFETY a Department of Corrections 777,550 270,109 15,800 254,309 248,236 6,073 260,382 AZ Criminal Justice Commission 14,137 4,911 2,800 2,111 1,869 242 2,353 Dept of Emergency & Military Affairs 108,396 37,655 37,655 31,137 6,518 44,173 Department of Public Safety 268,106 93,136 68,100 25,036 14,727 10,309 35,345 Juvenile Corrections 183,818 63,856 63,856 64,324 ( 468) 63,387 0 TRANSPORTATION a Department of Transportation 1,719,600 597,363 836,500 ( 239,137) ( 322,020) 82,882 ( 156,255) 0 NATURAL RESOURCES 0 Game and Fish Department 444,432 154,389 136,000 18,389 ( 48,047) 66,436 84,825 Arizona Geological Survey 6,523 2,266 2,000 266 ( 169) 435 701 State Land Department 74,922 26,027 3,500 22,527 11,722 10,805 33,331 State Parks Board 90,146 31,315 17,300 14,015 12,235 1,780 15,796 Department of Water Resources 49,243 17,106 8,900 8,206 10,264 ( 2,058) 6,148 OTHERS 2,261,280 785,534 91,500 694,034 493,214 200,820 894,854 CENTRAL SERVICE 2,700,242 938,023 218,000 720,023 538,694 181,329 901,351 TOTAL 13,067,968 4,539,611 1,738,600 2,801,011 2,142,295 658,716 3,459,728 GAO 08 45 314/ 2008 2 13 PM STATE OF ARIZONA GENERAL ACCOUNTING OFFICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Agency Units of Service Allocated Cost Office of Strategic Planning & Budgeting 5,882 $ 1,568 Office of Equal Opportunity 1,481 395 Records Management 5,213 1,390 Attorney General 11,979 3,194 Dept of Administration* 2,173,857 579,661 State Treasurer 501,830 133,814 Total allocated: 2,700,242 $ 720,023 * Oept of Administration Units of Service Allocated Cost AOOA, Director's Office 45,785 $ 12,209 Capitol Police 116,848 31,158 Management Services 65,578 17,486 Special Services 34,101 9,093 Motor Pool 45,309 12,082 Surplus Property 54,847 14,625 Mail Room 9,539 2,543 Tenant Services 278,290 74,206 Building & Planning 133,541 35,609 General Accounting Office 186,719 49,789 Risk Management Office 159,772 42,603 Enterprise Procurement Service 95,863 25,562 Workman's Compensation 69,155 18,440 Personnel Services Division 436,393 116,365 ISO: Automation 377,730 100,722 ISO: Telecommunication 52,463 13,989 ISO: 911 Emergency 11,923 3,179 Total allocated to AOOA: 2,173,857 $ 579,661 46 3/ 4/ 2008 2: 13 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION ENTERPRISE PROCUREMENT SERVICE SERVICES PROVIDED The Enterprise Procurement Service is responsible for the centralized awarding of purchase contracts currently being used by all State agencies. The office prescribes the standards of quality, specifications and the methods of acquisition, and maintains records of all State owned property and equipment. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMS Circular A- 8?). Appendix C, Paragraph A- 1. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs are allocated on the basis of estimated percentage of time expended for benefiting agencies in relationship to the total hours expended for all agencies and functions. Agency FTE is used to allocate total statewide hours to each agency. 47 3/ 4/ 2008 2- 13 PM STATE OF ARIZONA ENTERPRISE PROCUREMENT SERVICE ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Utilities Exclude Insurance Premium Total allowable: $ 1,778,962 ( 108) ( 10,600) 1,768,254 Equipment Use Occupancy Costs GF Insurance Premium Records Management Attorney General ADOA, Director's Office Management Services Mail Room General Accounting Office 2,627 109,173 43,021 2,176 14,426 46,215 48,241 216 25,562 Total to be allocated: $ 2,059,910 48 31412008 213 PM STATE OF ARIZONA ENTERPRISE PROCUREMENT SERVICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veteran's Service Commission INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Fixed Roll Costs for Forward FY 2008 ( 17,813) 567 10,806 25,387 ( 11,889) ( 6,608) ( 359) 28,947 3,643 11,318 11,042 48,593 45,068 207,617 11,674 42,050 3,028 38,416 10,410 28,344 7,756 22,223 13,508 38,874 ( 276) 479 4,140 14,246 11,137 36,392 2,485 5,307 ( 5,165) 3,032 ( 1,672) 45 9,281 21,348 3,318 8,996 ( 14,060) 16,769 ( 17,014) 1,043 ( 148) 257 ( 21,920) 95,153 ( 10,661) 19,549 ( 29,960) 61,931 ( 45,003) 114,651 ( 3,973) 2,849 21,953 47,881 ( 8,837) 31,999 9,098 47,040 ( 5,066) 88,448 14,906 39,520 ( 1,344) ( 1,165) ( 9,435) 2,833 4,318 13,502 520 6,934 ( 236,579) 159,771 256,851 749,139 13,766 2,073,676 Units of Service 14 11 4 23 6 29 126 24 27 14 11 20 1 8 20 2 6 1 9 4 24 14 0 91 23 71 124 5 20 32 29 73 19 0 10 7 5 308 382 1,600 Actual Costs for FY 2006 18,380 14,581 5,281 29,306 7,675 37,551 162,549 30,377 35,388 17,934 14,467 25,367 755 10,106 25,255 2,822 8,198 1,717 12,067 5,678 30,829 18,057 405 117,073 30,210 91,890 159,654 6,822 25,929 40,836 37,942 93,514 24,613 179 12,268 9,183 6,414 396,350 492,288 Estimated Costs for FY 2006 36,193 3,776 17,170 29,665 4,031 26,509 117,481 18,703 32,360 7,524 6,712 11,859 1,031 5,966 14,118 337 13,363 3,389 2,786 2,359 44,889 35,071 553 138,992 40,871 121,850 204,657 10,796 3,976 49,673 28,844 98,580 9,707 1,523 21,703 4,865 5,894 632,928 235,437 2,059,910 2,046,144 49 31412008 213 PM STATE OF ARIZONA ENTERPRISE PROCUREMENT SERVICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Attorney General Records Management Office of Equal Opportunity Office of Strategic Planning & Budgeting State Treasurer ADOA, Director's Office Capitol Police Management Services Motor Pool Surplus Property MSD - Mail Room Tenant Services Building & Planning General Accounting Office Risk Management Enterprise Procurement Service Personnel Services Division ISO - Automation ISO - Telecommunication ISO - 911 Emergency Units of Service 0.9 0.2 0.2 12.4 0.8 5.0 1.1 26.7 8.7 10.4 12.2 41.0 34.8 16.1 13.4 102.5 14.1 63.4 14.5 4.0 382.4 Allocated Cost $ 1,156 276 300 15,919 1,000 6,384 1,381 34,326 11,194 13,364 15,714 52,725 44,846 20,775 17,257 132,021 18,184 81,611 18,705 5,150 $ 492,288 50 31412008 2: 13 PM STATE OF ARIZONA OFFICE OF THE STATE TREASURER SERVICES PROVIDED The State Treasurer is the fiscal agent for the State. He receives moneys due to the State, maintains custody over the moneys and disburses the moneys in accordance with warrants issued by the Financial Services Division. The State Treasurer maintains records of all moneys received and disbursed. He is also responsible for the safekeeping of all securities lawfully held by this State. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 87), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs are allocated on the basis of the number of documents processed by the Treasurer's Office for each benefiting agency to the total documents processed. Documents include actual non- payroll warrants, actual payroll warrants and actual deposits. The only costs allocated to agencies are the indirect costs allocated to the Treasurer's Office. 51 3/ 412008 214 PM r== Slate Treasurer David Petersen , ~\ CW£" Wt~ ljt" I '" ca Deputy Tre~ surer -~~ Operations ~ E. Blaine Vance ~~ TR Exec Secy I Kim Syra i \ TRASO II Rhoda Bryce 1 Chief of Staff Tony Malaj ~==;;;;==.:"' i=~~~,;!!: f!! ~~~ t$ fu1~'~ ~~*~\! 1$} t~~~ Admin Asst vacant TR Intern vacant ------- I I vacant A~ I . ~ rl Prog/ Proj Spec II I ! Accountant III Betty Hammon Kim Peed h L.. l Fis Svs Tech I I Fls Svs Spec III vacant Patricia Ruiz H Fis Svs Spec I f Freida Chappel Accountant III Lorraine Jones I Acct Tech III Susan Secheslin loff Fis Svs Spec V Carol Navarro Fis Svs Spec 111 Pam Dickinson Y Admin Asstlll Katherine Jaramillo Office of the State- Treasurer Investment Accounting vacant Accountant V Dale Stomberg TR Fin Analyst Shahzad Malik TR Exec Cons I Helen Garafola ProglProj Spec II I Laurie Key Admin Asst II t Kaly Cabrera Info Tech Spec V Henri Gauthier I rTreas Fin Sys Mgr John Turner Info Tech Spec III Shannon Cunnin ham Deputy Treasurer Investments vacant '\ TR Portfolio. f-- ManagerfTrader Tim White ~ TR Portfotlo f- ManagerlTrader vacant FR ProglProj Spec II- Richard Greene STATE OF ARIZONA OFFICE OF THE STATE TREASURER ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP Allocated Costs: Office of Strategic Planning & Budgeting Office of Equal Opportunity Records Management Attorney General Mail Room General Accounting Enterprise Procurement Service $ 2,401 220 2,032 14,560 707 133,814 1,000 Total to be allocated: $ 154,733 Treasurer_ 08 53 314/ 2008 2: 14 PM STATE OF ARIZONA OFFICE OF THE STATE TREASURER ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts St Bd of Directors for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency SVC5 & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTAnON Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 25,249 6,011 9,688 7,395 5,424 49,594 740,202 30,024 82,851 1,742 11,613 17,830 5,110 12,875 14,298 835 2,050 3,497 3,566 1,601 33,557 52,344 1,049 165 50 206 284,873 4,504 26,910 83,653 36,863 357,514 158,888 1,232 12,168 17,913 10,700 1,588,147 96,933 3,799,124 Actual Costs for FY 2006 1,028 245 395 301 221 2,020 30,147 1,223 3,374 71 473 726 208 524 582 34 83 142 145 65 0 1,367 2,132 43 7 2 8 11,603 183 1,096 3,407 1,501 14,561 6,471 50 496 730 436 64,683 3,948 154,733 Estimated Costs for FY 2006 1,023 292 383 294 213 2,029 30,521 1,444 3,523 71 528 821 213 565 720 40 89 149 145 84 0 1,492 2,267 48 3,131 1,125 3,691 13,671 187 986 3,667 1,704 9,462 3,350 91 465 803 482 55,382 4,323 149,475 Fixed Roll Costs for Forward FY 2008 6 1,034 ( 47) 198 11 406 8 309 8 229 ( 9) 2,011 ( 373) 29,774 ( 221) 1,002 ( 149) 3,226 ( 0) 71 ( 55) 418 ( 95) 631 ( 5) 203 ( 41) 484 ( 137) 445 ( 6) 28 ( 5) 78 ( 6) 136 0 146 ( 19) 46 00 ( 126) 1,241 ( 135) 1,997 ( 5) 37 ( 3,124) ( 3,117) ( 1,123) ( 1,121) ( 3,683) ( 3,675) ( 2,069) 9,534 ( 3) 180 110 1,206 ( 260) 3,147 ( 203) 1,299 5,099 19,660 3,121 9,592 ( 40) 10 31 526 ( 73) 656 ( 46) 390 9,301 73,984 ( 375) 3,573 5,259 159,992 Treasurer_ 08 54 3/ 4/ 2008 214 PM STATE OF ARIZONA OFFICE OF THE STATE TREASURER ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Office of Strategic Planning & Budgeting Office of Equal Opportunity Records Management Attorney General Dept of Administration* State Treasurer Total allocated: Units of Service 1,135 193 990 2,041 81,202 11,372 96,933 $ $ Allocated Cost 46 8 40 83 3,307 463 3,948 * Dept of Administration AOOA, Director's Office Capitol Police Management Services Special Services Motor Pool Surplus Property Mail Room Tenant Services Building & Planning General Accounting Office Risk Management Office Enterprise Procurement Service Workman's Compensation Personnel Services Division ISO: Automation ISO: Telecommunications ISO: 911 Emergency Total allocated to ADOA: Units of Service 1,710 4,365 2,450 1,274 1,692 2,049 356 10,395 4,988 6,975 5,968 3,581 2,583 16,301 14,110 1,960 445 81,202 $ $ Allocated Cost 70 178 100 52 69 83 15 423 203 284 243 146 105 664 575 80 18 3,307 ss 3/ 4/ 2008 2 14 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION RISK MANAGEMENT SERVICES PROVIDED Risk Management provides a program of insurance coverage to the State for buildings, contents, personal property. and liability losses. Policies are purchased or self- insurance programs are developed as determined to be in the best interest of the State. A program of risk management and loss prevention to reduce risks and accidents attempts to economize the total insurance costs of the State. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?). Appendix B. Section 22. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects. as well as to regular State agency operations. Accordingly. the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION The basis of allocation is the ratio of insurance costs for benefiting agencies to total insurance costs for all agencies. Only the costs allocated to Risk Management are included here. Their administrative costs are billed to agencies in the premium. 56 3/ 4/ 2008 214 PM STATE OF ARIZONA RISK MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Allocated Costs: Records Management ADOA, Director's Office Management Services Division Mail Room General Accounting Office Enterprise Procurement Service State Treasurer Total to be allocated: $ 6,015 77,024 80,401 6,122 42,603 17,257 243 $ 229,665 =====:::::::======== 3/ 4/ 2008 2: 14 PM STATE OF ARIZONA RISK MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 183,839 47,200 15,900 86,600 61,394 571,000 5,135,600 275,500 1,383,400 6,400 188,900 123,200 26,000 279,300 124,700 120,800 11,600 15,900 13,000 7,000 0 472,000 277,600 14,200 5,150,100 2,240,400 8,137,400 7,388,800 9,400 278,200 5,324,100 1,012,600 16,794,400 758,900 6,200 551,300 362,700 130,100 5,213,200 2,627,467 65,426,300 Actual Costs for FY 2006 645 166 56 304 216 2,004 18,027 967 4,856 22 663 432 91 980 438 424 41 56 46 25 0 1,657 974 50 18,078 7,864 28,565 25,937 33 977 18,689 3,555 58,953 2,664 22 1,935 1,273 457 18,300 9,223 229,665 Estimated Costs for FY 2006 859 146 40 135 233 1,645 14,843 715 3,812 12 702 414 103 1,482 501 336 33 42 34 20 12 1,487 555 31 18,225 6,903 28,259 24,881 30 1,172 16,652 4,382 56,174 2,783 21 1,872 1,133 219 17,374 11,212 219,485 Fixed Roll Costs for Forward FY 2008 ( 214) 432 20 186 16 72 169 473 ( 17) 198 359 2,363 3,184 21,212 252 1,219 1,044 5,901 11 33 ( 39) 624 18 451 ( 12) 80 ( 501) 479 ( 63) 375 88 512 7 48 14 70 11 57 4 29 ( 12) ( 12) 170 1,827 420 1,394 18 68 ( 147) 17,932 961 8,826 305 28,870 1,056 26,993 3 36 ( 195) 781 2,037 20,726 ( 828) 2,727 2,779 61,732 ( 119) 2,545 1 23 63 1,999 140 1,413 237 694 00 926 19,226 ( 1,989) 7,234 10,180 239,845 58 3/ 4/ 2008 214 PM STATE OF ARIZONA RISK MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Agency Units of Service Allocated Cost Office of Strategic Planning & Budgeting 6,800 $ 24 Office of Equal Opportunity 2,500 9 Records Management 11,206 39 Attorney General 14,861 52 Dept of Administration* 2,581,000 9,060 State Treasurer 11,100 39 Total allocated: 2,627,467 $ 9,223 * Dept of Administration Allocated Cost ADOA, Director's Office $ 191 Capitol Police 487 Management Services 273 Special Services 142 Motor Pool 189 Surplus Property 229 Mail Room 40 Tenant Services 1,160 Building & Planning 557 General Accounting Office 778 Risk Management Office 666 Enterprise Procurement Service 400 Workman's Compensation 288 Personnel Services Division 1,819 ISO: Automation 1,574 ISO: Telecommunications 219 ISO: 911 Emergency 50 Total allocated: 911.6 $ 9,060 Units of Service 19.2 49.0 27.5 14.3 190 23.0 4.0 116.7 56.0 78.3 67.0 40.2 29.0 183.0 158.4 22.0 5.0 59 3/ 4/ 2008 2 14 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION BUILDING AND PLANNING SERVICES SERVICES PROVIDED Building and Planning is responsible for construction review, building/ construction inspection, land acquisitions, tenant improvements, building renovation, state capital planning, building renewal allocations, office space allocations, office lease reviews, agency relocation and parking. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 87), Appendix B, Section 11. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION These are bUilding specific depreciation costs and are used in the occupancy calculation. Costs have been classified into four types and are depreciated as follows: ( 1) Original Construction - cost of original construction or the acquisition cost has been depreciated on a 40 year life. ( 2) Built- in Equipment - cost of equipment such as shelving, desk and modular furniture has been depreciated on a 15 year life. ( 3) Major Renovation - cost of improvements such as elevator enhancements, remodeling, new air conditioning systems and other improvements has been depreciated on a 10 year life. ( 4) Minor Remodeling - cost of minor improvements such as carpeting and draperies has been depreciated on a 5 year life. 60 3/ 4/ 2008 2: 14 PM STATE OF ARIZONA BUILDING AND PLANNING SERVICES ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclusions ( Non ADOA Renewal Cost) Building Renewal ( to depreciation schedule) Exclusion ( Operating Transfers) Exclude Insurance Premium Exclude Utilities Exclude Health Lab Exclude Rent Total allowable: Equipment Use Occupancy Costs Records Management ADOA, Director's Office Management Services Division Mail Room General Accounting Office Enterprise Procurement Service Treasurer's Office Risk Management Office Total to be allocated: $ 5,311,584 ( 2,268,384) ( 525,979) ( 2,990) ( 58,575) ( 250,000) ( 49,335) ( 221,143) 1,935,179 2,820 288,087 1,119 64,379 67,201 181 35,609 44,846 203 557 $ 2,440,180 These costs are used in the computation of the Occupancy Costs found on page 67. 61 3/ 4/ 2008 214 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION CAPITOL POLICE SERVICES PROVIDED The Capitol Police provide public safety services in the Phoenix and Tucson capitol complexes through vehicle, bicycle and foot patrols. They respond to emergencies, conduct criminal investigations and provide safety and security training for employees. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 87), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs associated with providing for the Phoenix Capitol Mall security have been allocated on the total square footage of buildinqs served. Costs associated with providing security for the Tucson Complex have been allocated on the total square footage of buildings served. 62 3/ 4/ 2008 2 15 PM STATE OF ARIZONA CAPITOL POLICE ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures $ 2,106,189 Exclude Rent ( 12,750) Exclude Health Lab ( 295,591) Exclude Insurance Premium ( 15,560) Exclude Operating Transfers ( 205) Total allowable: 1,782,083 Equipment Use 4,361 Occupancy 110,425 GF Insurance Premium 52,438 ADOA, Director's Office 56,331 Management Services Division 58,801 Mail Room 415 General Accounting Office 31,158 Enterprise Procurement Service 1,381 State Treasurer 178 Risk Management Office 487 Total to be allocated: $ 2,098,058 These costs are used in the computation of the Occupancy Costs found on page 67. SECURITY_ OB 63 314/ 2008 215 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION TENANT SERVICES SERVICES PROVIDED Tenant Services maintains and services certain buildings in the Phoenix and Tucson area. The services provided include: custodial and janitorial services, security, space allocation, grounds and parking area maintenance, facilities planning and various other services of a general nature. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix B, Section 25. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Utilities and elevator costs are recorded by facility. Custodial, maintenance, grounds and security costs are prorated based on each facility's ratio of square footage to the total square footage of all applicable facilities. 64 3/ 4/ 2008 2 15 PM STATE OF ARIZONA TENANT SERVICES ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures $ 14,946,130 Exclude Rent ( 387,090) Exclude Insurance Premium ( 77,800) Exclude Health Lab ( 49,335) Total allowable: 14,431,905 Equipment Use 40,873 Occupancy Costs 246,695 GF Insurance Premium 124,889 ADOA, Director's Office 134,160 Management Services Division 140,042 Mail Room 124 General Accounting Office 74,206 Enterprise Procurement Service 52,725 Treasurer's Office 423 Risk Management Office 1,160 Total to be allocated: $ 15,247,202 These costs are used in the computation of the Occupancy Costs found on page 67. 65 3/ 4/ 2008 2 15 PM STATE OF ARIZONA DEPARTMENT OF ADMINISTRATION - GENERAL SERVICES DIVISION - OCCUPANCY ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Actual Estimated Fixed Costs for Costs for Roll Costs for FY 2006 FY 2006 Forward FY 2008 GENERAL GOVERNMENT Attorney General 2,675,824 2,527,709 148,115 2,823,938 Department of Commerce 362,640 411,614 ( 48,975) 313,665 Department of Housing 169,149 191,993 ( 22,844) 146,305 Office of the Governor 626,276 711,282 ( 85,006) 541,271 Library, Archives & Public Records 942,390 939,774 2,616 945,006 HEALTH AND WELFARE Health Care Cost Containment System 25,403 25,501 ( 98) 25,305 Department of Economic Security 3,234,257 3,168,628 65,629 3,299,887 Department of Environmental Quality 2,441,858 2,439,801 2,057 2,443,915 Department of Health Services 3,553,736 3,287,607 266,129 3,819,865 Comm for the Deaf & Hard of Hearing 56,518 61,168 ( 4,650) 51,868 Veterans' Services 13,490 ( 13,490) ( 13,490) INSPECTION AND REGULATION Department of Agriculture 745,837 759,286 ( 13,449) 732,388 Dept of Building & Fire Safety 210,737 188,957 21,780 232,517 Corporation Commission 798,531 771,170 27,361 825,891 Industrial Commission State Mine Inspector 71,621 79,942 ( 8,321) 63,300 Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission 96,962 97,302 ( 340) 96,622 EDUCATION AZ Commission on the Arts 41,462 40,487 976 42,438 St Bd of Directors for Community Colleges School for the Deaf and the Blind Department of Education 867,499 873,238 ( 5,739) 861,759 Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections 1,469,199 1,485,492 ( 16,294) 1,452,905 AZ Criminal Justice Commission 162,840 153,695 9,145 171,985 Dept of Emergency Svcs & Military Affairs Department of Public Safety Juvenile Corrections 480,609 492,867 ( 12,258) 468,351 TRANSPORTATION Department of Transportation 41,846 40,801 1,045 42,890 NATURAL RESOURCES Game and Fish Department Arizona Geological Survey 90,450 97,288 ( 6,838) 83,612 State Land Department 652,188 630,426 21,762 673,951 State Parks Board 279,781 229,987 49,794 329,575 Department of Water Resources 207,941 76,441 131,501 339,442 OTHERS 9,171,064 9,333,104 ( 162,040) 9,009,024 CENTRAL SERVICE 3,907,427 3,925,914 ( 18,487) 3,888,940 TOTAL 33,384,045 33,054,962 329,083 33,713,127 66 3/ 5/ 2008 9 35 AM -- -- -- - -- --- I FY 2006 STATEWIDE COST ALLOCATION PLAN-= ICOST PER SQUARE FOOT I Sw::. AP 08 L C ss ss L L L l 1---- ss ss ss ss L Available Space BLDG CODE BUILDING ADDRESS Office Slorage Shop 47 Evans House 1100 W washingten 3.728 Carnegie Library 9,000 23 1101 WlNashington Corporation Commission 41,264 19 1200 WlNashinglon 912,877 67.539 83,787177,185 2,299 377,766 204,301 101,832 101,832 204,301 0 22 0 Law Building ~ 75 W washington -~ 46,249 38,936 510,872 3,853 208,518 105,389 56,209 2,497 58,706 112,721 4,794 107.927 17 Stale ore Bldg ( DES II) ~ 300 \ IV INashlngton 8,097 94 Secretary of State 14 N 18th Ave 2,371 2,371 31,711 ° 0 31,711 8,796 1,951 1,5730 -~ - \-- 3: 865 40,235 533,998 218,813 48,532 108,906 58,984 1,680 60,664 116,885 3,237 0 113,648 _ 15 , SlaleOtcBldg i, DESI) 1400 W washington--  91,655 113,705 1,491~ 15,161 512,6f4 206,579 21 Capital Center ~ 15lhAve 138,193 551,599 551,599 0 0 1~~ I-  124,382 550,051 187,536 187,536 881,411 881,411 695~~_ 154,304 20 Stale Courts Bldg -  0 0 1501 WlNashington 2~~~~ m 21,050 107,837 23,918 1,034 40,316 Mines & Minerals -  1502 WWashlngton 31,738 13,120 1,103 0 12,017 46 29,069 2,669 19,928 405,576 107,132 23,762 205,752 4,187 28,879 1,167 30,046 46,626 1,811 44,815 Data Center 0 38 1510 WAdams 16,525 412,973 20,161 1,535 90,899 Health Laboratory 24,916 1,309 0 77,655 206198 10 1520 WAdams 24,503 413 78,964 3,030 75,079 1,949 37,014 8,788 22,564 24,298 2,369 2,200 4,569 46,862 0 Motor Pool Fae~_~_ WJaekson ~ 65,816 53,465 673,873 296,742 178676 10,311 68,862 31 Education Building 1535 W Jefferson 79,991 80,611 69,396 534 0 620 7,729 24,860 0 17,131 0 1537 W Jackson 11,653 13,092 0 13,092 0 surnius Property 11,653 37 121,871 1,874,656 141,481 375,625 42,315 637,885 593,594, 38,116 Revenue 183,750 0 555,478 1 1600 WMonroe 171,951 11,799 552,462 48,966 39.592 205,297 6,546 220,768 3t, 390 31,293 1601 W Jefferson 59,511 184 59,695 97 0 -~~ orrections 65,186 912,629 14,692 78,929 202,389 195,569 4,971 8 State oreBldg ( SI Comp) 1616 WAdams 95,928 2,356 98,284 207,359 0 355~~ __ 326,449 142,241 31,549 27,630 50,138 3,771 Stale Ole Bldg ( East Annex) 1624 WAdams 38,343 3,316 41,659 77,270 6,151 0 71,120 7 524,106 209,427 46,450, 40.443 172,558 11,666 0 43,562 Occupational licensing 1645 W Jefferson 56,454 4,523 60,977 47,052 3.490 28 -! 409,592 142,063 31,509 25,399 81,939 Agriculture Bldg ( WAnnex) 38,295 38,295 128,681 0 128,681 6 1688 vvAdarns 0 55,950 45,764 60t851 160,646 6,426 252,259 1,277 0 86,806 House 1,000 69,000 88,082 13 1700 WWashington ( House) 68,000 27,975 45,100 393,65B 126,130 158,318 6,576 Capitol Justice 34,000 34,000 68,000 59,119 29,560 0 29,560 12 1700 WlNashlngton ( Justice) 39,494 31,836 178,065 111,754 105 0 0 Capjtol Museum 48,000 48,000 0 361,~ 39 1700 WlNashington ( Museum) - 589,729 230,001 51,013 41,784 62,529 197,523 6,878 14 Senate 1700 Wwashlnglon ( Senale) 62,000 1,000 63,000 63,537 1,009 0 160,144 129,379 722,029 1,785,3~ 364,818 819 363,999 448,413 23,142 195,071 0 Capitol Tower 194,633 438 11 1700 WlNashington ( Tower) 6,981 102,149 8,414 37,935 2,596 46,223 5 JlBC 1716 WAdams 10,226 300 10,526 2,672 76 0 - 736,70B 255,490 4,582 301,198 66,805 53,850 0 0 54,784 Health Services Bl, 192 Bl, 192 54,784 3 1740WAdams 2.561.589 712,284 157,982 127,346 571,384 15,629 192,006 976,963 976,963 27 DES West Bldg 1789 W Jefferson 192,006 0 0 0 0 2,547 9,974 7,427 3,840 00 91 Facilities Support Center 1801 W Madison 3,840 0 0 38,651 10,339 2,293 5,766 3,269 16,984 35 Print Shop 1802 W Jackson 8,693 10,196 0 6,927 2.787 5,906 7,152 1,586 1,279 13,924 3,907  00 1,928 34 General Services Bldg 1805 W Madison 1,928 0 0 12,538 10,106 157,169 56,528 0 0 38647 39,351 2 OHS Vital Records 1818 WAdams  15,238 15,238 38,6£ 184,004 72,339 16,045 12,933 00 41.055 39,991 1,641 26 Personnel Bldg 19,500 19,50C 41,055 1831 W Jefferson 0 0 6,338 22,816 ~- GSDFacilitles Operation 2,782 0 2,782 16,479 1840 W Jackson 9,556 9,556 0 c--  0 0 3,164 14,354 11,189 GSDOffiee 4,770 4,770 30,898 0 30,898 0 33 1850 W Jackson 166,927 12,342 33,162 55.645 Records Retention 1919 W Jefferson ( Records) 15,000 35,000 52,031 0 22,299 43,479 25 50,000 74,330 32,163 7,134 5,750 64,757 19,711 24 Child Development Clr 1937 W Jefferson ( Child Dev) 8,670 8,670 0 00 0 53,488 15,321 3,398 2,739 Wayland Complex 1937 W Jelterson ( Wayland) 4,130 4,130 26,056 0 0 26,056 5,974 42 298,601 21,852 0 0 82,414 102,651 81,064 17,980 14,493 B2 AgriCUltureLaboratory 2422 WHolly 21,852 82.414 231,697 __ 347,869 77.156 63,006 Sun State Savings 78 2910 N 44th SI 93,773 1,224 94,997 1577~ 2,033 0 155,761 ----. Jl80.1~ . 46"" 15,581 3,456 4,200 0 0 - 11,837 7,803 77 Corpstein Building 417 W Roosevelt 4,200 11.837 .~--~ 142,519 57,901 12,842 10,920 Kingman Office Building 79 519 E Beale 15,60B 16,465 27,4Bl 1,430 0 26,050 34,806 857 263,043 105,036 23,297 18.779 9500 Dcubfetree Rd 28,314 28,314 56,841 0 0 56,841 59,090 BO Doubletcee Bldg 22,324,966 7,959,031 1,765,286 1,517,786 TOTAL PHOENIX 2,145,467 105,043 2,288,435 5,532, B19 153,847 76,263 5,302,708 5,648,587 193,304 37.925 2,137,821 470,371 5,481 830,532 122,071 102,540 54 Tucson Office Bldg III 154,560 173 0 606, B26 400 W Congress 44 _ 154,604 606,999 510,835 53" Tucson Office Bldg II 44,620 1,209 247,950 36,444 32,607 402 W Congress 46,143 3,020 49,163 157,693 9,587 0 148,006 207,624 1,094 0 12,493 3,397 5,327 145,493 21,385 19,530 416 W Congress 27,076 2,370 -.!-~ Icson Office Bldg I 29,446 13,586 ~ 2,856,280 TOTAL TUCSON 10,953 0 767,325 518,387 12,016 1,223,976 179.899 154,677 227.779 5,434 0 233,213 778,278 -~ ---------  -- C~ --- I 0 -----+ 300 ADOA Building 176,400 176,400 1,065,417 0 0 1,065,417 847,505' 136.074 116,996 2165~ - 0--  ~ N~::~~ gton 18.816 16,17B 34,994 303 ADEQ Building -  0 24,392 24,392 _ 0 0 1,377,3111 208,968 179,670 3,278,292 302 ADEQ Building 1110 W INashington 270,897 270,897 1,512,342 0 0 1,512,342 0 - 790,021 131,137 112,751 1,817,056 304 ADHS Building 150 N 18th Ave 170,000 783,146 0 0 783,146 0 170,000 0 0 3,014,837 494,995 425,595 7,296,333 641,689 641,689 3,360,906 0 3,360,906 0 134 • 0 0 0 665,401 Health Services Laboratory 250 N 17th Ave 72,550 72,550 665,401 0 0 665,401 0 0 3,014,837 494,995 425,595 7,961,735 TOTAL LEASE PURCHASE 714,239 0 0 714,239 4026,307 4,026,307 0 0 !~ " The Health Services Lab has an Inter- Agency service Agreement with GSD ( ADOA) to provide tenant services :~ and building maintenance. These costs are direct billed to HSA and therefore are not included in the allocation :; r~_ ea'th lab The building is still depreciated so that portion of the cost is allocated by square foot . III 6,166,97391 205,320 12,197,844 2,440,180 2,098,058 c-- 33,142,981 II 3,235,8871- 10,337.404 GRAND TOTAL I I 3,087,48" 110,477 37,925 164, BOO 76,263 10,096,341 COSTCAlC_ CJ6 OCCUPANCY " 3/ 5/ 2008 9.35 AM :-- f Total De p rac i et i c 11 SeeUfity Office TenantSvcs Bldg s Ping Elevator UIHty Total Total Depr Storage Shop Office 2,473 52,827 13,830 3,067 6,890 25,965 ; 602 3,728 6,890 00 5,969 7,405 33,387 19,377 38,116 837 9,000 ° 0 0 ~~ 19.377 371,443 33,952 27,368 71,798 i 1,037 153,077 84,211 41,264 84,211 0 STATE OF ARIZONA AUTOMATION SECTION - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30,2006 FY06 PART I A- 87 R. E. BALANCE A- 87 R. E. BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 Excess Retained Earnings FY 03 Unpaid RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Imputed Other 19,937 2,733 ( OOOs) Total Revenues 19,937 Expenditures ( Actual Costs): Per CAFR Imputed ' Transfers Out" ( COP rent 1K) Non- Operating Expenses - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e. g.)  Capital Outlay Operating Transfers Interest Expense other  Rent ( Actual paid in AFIS: Legislative Billings 427K COP Rent 1K) 19,765 1 o o ( 428) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP 581 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Other - Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 1,471 378 21,768 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Revenue per CAFR Less: Nonoperating Expenses per CAFR Other- Federal portion of excess Retained Earnings not paid Total Adjustments 197 o 197 A- 87 R. E. BALANCE JUNE 30, 2006 ( A) 1,099 Allowable Reserve ( 21,768- 1471 )'( 60/ 360) ( B) 3,383 Excess Balance ( A) -( B) ( 2) 84) ( If less than zero, the amount on ( A) is the beginning A- 8? R E. balance for the next years reconciliation. If there IS an excess balance, then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA AUTOMATION SECTION - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE ONLY FUNDS BALANCE JULY 1, 2005 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In ( e. g., Contrib. Capital) Less: Transfers Out ( e. g., Payback of Contrib. Capital, Other Uses of Fund R. E.) Net Transfers STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve - FY05 ($ 1,413 State $ 516 unpaid Federal) Plus: Operating Transfers In Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 Recap: Reciliation for fund split Contributed Capital per FYOO CAFR Less: Transfers Out - FY97 Less: Transfers Out - FY99 Less: Transfers Out - FY03 Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY97 RE Settlement Plus: FY03 RE Settlement Plus: FY04 RE Settlement Plus: FY05 RE Settlement Total A- 57 State Cumulative Contributed Capital as of June 30, 2006 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve Total Adjustments A- 57 ADJUSTMENTS BALANCE JUNE 30,2006 PART IV RECONCILIATION OF A- 87 R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + 0 ]) FY06 6,825 o ( C) 1,413 o 5,237 ( 3,824) 3,001 - 5237 1,711 ( 50) ( 380) ( 4: 080) 3,687 o 3,285 1,963 689 1,413 3,001 7,326 ( D) o 581 ( 50) ( 197) 516 850 8,176 12,276 A- 87 Page 2 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA HEALTH INSURANCE TRUST FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30. 2006 PART I A- B7 R. E. BALANCE A- B7 R. E. BALANCE JULY 1, 2005 Balance Per Prior Year's Reconciliation of Fund to A- B7 FY 06 7,393 ( OOOs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- B7 Revenues ( Actual and Imputed) From CAFR Other- Total Revenues 547,167 o 547,167 Expenditures ( Actual Costs): PerCAFR " Transfers Out"  Operating Transfer - Federal Excess Reserve Refund Payment Less A- B7 Unallowable Costs ( e. g.)  Capital Outlay Interest Expense Other - Rent ( Actual paid in Legis. Billings 161K) 552,406 o ( 161 ) Plus A- B7 Allowable Costs ( e. g.)  Indirect Costs From SWCAP ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP OMB A- B7 Allowable Expenditures o o o 552,245 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Rev. per CAFR Less: Nonoperating Exp. per CAFR Plus: Operating Transfers in Other- Restatement of Beg. R/ E due to CAFR prior year adjustments Total Adjustments 3,245 3,245 A- 87 RE. BALANCE, JUNE 30, 2006 ( A) 5,560 Allowable Reserve ( 552,406)*( 60/ 360) ( B) 92,041 Excess Balance ( A) -( B) ( 86. j81 2 ( If less than zero, the amount on ( A) is the beginning A- B? R. E. balance for the next yea~ s reconciliation. If there is an excess balance. then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- B? Retained Earnings balance for next year.) PART II A- 8? STATE ONLY FUNDS BALANCE A- 8? STATE ONLY FUNDS BALANCE JULY 1,2005 o TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, R. E.) Net Transfers o o o STATE PORTION OF EXCESS A- 8? RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 8? Retained Earnings o o A- 8? STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) o Recap: Contributed Capital per FY04 CAFR Total A- 8? State Cumulative Contributed Capital as of June 30.2006 o PART III A- 8? ADJUSTMENTS BALANCE A- 8? ADJUSTMENTS BALANCE JULY 1, 2005 ( 172?) ADJUSTMENTS: Less: A- 8? Unallowable Costs Plus: A- 8? Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY03 o o ( 161 ) ( 3.245) o Total Adjustments ( 3,406) A- 8? ADJUSTMENTS BALANCE JUNE 30, 2006 ( D) { 5,133) PART IV RECONCILIATION OF A- 8? R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 8? R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR 42? ( Should Tie to the Fund Balance in the CAFR -[ A + C + D )) STATE OF ARIZONA MOTOR POOL INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDiNG JUNE 30, 2006 FY06 PART I A- 8? R. E. BALANCE ( OOOs) A- 8? R. E. BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 8? 1,310 RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 8? Revenues ( Actual and Imputed) From CAFR 11,084 Other -  Total Revenues __ 1_ 1,084 Expenditures ( Actual Costs): Per CAFR 8,060 " Transfers Out"  Operating Transfer ( COP Rent 1; Operating trsf 1) 2 Less A- 8? Unallowable Costs ( e. g.)  Depreciation Federal Vehicle { O145) GF Reversion ° Federal Excess Reserve Refund Payment Other - Rent ( Actual paid in AFIS: Legis. Billings 50K; COP rent 1K) ( 51 ) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP ? 1 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance 2,511 ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP 98 OMB A- 87 Allowable Expenditures 10,546 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return 434 Plus: Nonoperating Rev. per CAFR 154 Less: Nonoperating Exp. per CAFR Other- Restatement of Beg. RIE due to CAFR prior year adjustments Total Adjustments 588 A- 87 R. E. BALANCE, JUNE 30. 2006 ( A) 2,436 Allowable Reserve ( 10,546- 2,51' 1 )'( 60/ 360) ( B) 1,339 Excess Balance ( A) -( B) ' 1,097 ( If less than zero, the amount on ( A) is the beginning A- S? R. E. balance for the next yea~ s reconciliation If there is an excess balance, then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- S? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA MOTOR POOL INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDiNG JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE Or~ LY FUNDS BALANCE JULY 1,2005 22,468 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, R. E.) Net Transfers 793 793 STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings 241 241 A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) 23,502 Recap: Contributed capital FY 02 General fund reversion FY02 Contributed capital FY 03 General fund reversion FY03 Current contributed capital FY 04 General Fund reversion FY 04 current contributed capital FY 05 General Fund reversion FY 05 Current Contributed Capital FY 06 Contributed Capital per FY01 Cafr Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY98 RE Settlement Plus: FY99 RE Settlement Plus: FY01 RE Settlement Plus: FY02 RE Settlement Plus: FY03 RE Settlement Plus: FY04 RE Settlement Plus: FY05 RE Settlement Total A- 87 State Cumulative Contributed Capital as of June 30, 2006 452 ( 3,000) 122 ( 6) 033) 453 C!> O,;~ 4) 1,403 C! ,002) 793 18,667 2,579 2,880 864 917 1,560 2,012 1,326 312 241 23,502 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ( 766) ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY05 Depreciation Federal Vehicle Total Adjustments (" I 45, 71 47 ( 43~ i) 44 ( 417) A- 87 ADJUSTMENTS BALANCE JUNE 30,2006 ( D) ( i j : 83) PART IV RECONCILIATION OF A- 87 R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D )) 24,755 A- 87 Page 2 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA RISK MANAGEMENT INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 FY06 PART I A- 87 RE BALANCE A- 87 RE BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 ( 261,051) ( OOOs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Other- Total Revenues 94,633 139 94,772 Expenditures ( Actual Costs): PerCAFR " Transfers Out" -( COP rent 25K, transfers out 173K, Loss prevention 616K ) Operating Transfer - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e, g,)  Capital Outlay Interest Expense Other - Rent ( Actual paid Legis, Billings 323K COP rent 25K) 148,105 814 o ( 348) Plus A- 87 Allowable Costs ( e, g,)  Indirect Costs From SWCAP ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 338 71 197 149,177 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Rev, per CAFR Less: Nonoperating Exp, per CAFR Plus: Operating Transfers in Other- Restatement of Beg, RIE due to CAFR prior year adjustments Total Adjustments 2,169 o o 2,169 A- 87 RE. BALANCE, JUNE 30,2006 ( A) ( 313,287) Allowable Reserve ( 149,117- 71 )*( 60/ 360) ( B) 24,851 Excess Balance ( A) -( B) ( 338,138) ( If less than zero, the amount on ( A) is the beginning A- 8? RE. balance for the next year's reconciliation. If there is an excess balance, then the federal share should be retumed to the federal gov't and the amount on ( B) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 1 of 2 7/ 2/ 2007 154 PM STATE OF ARIZONA RISK MANAGEMENT INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30. 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE ONLY FUNDS BALANCE JULY 1, 2005 o TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, RE.) Net Transfers o o o STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings o o A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) o Recap: Contributed Capital per FY04 CAFR Total A- 87 State Cumulative Contributed Capital as of June 30, 2006 o PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1, 2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY03 o 338 ( 151 ) ( 2.169) o ( 15.550) Total Adjustments ( 1,982) A- 87 ADJUSTMENTS BALANCE JUNE 30, 2006 ( D) ( 17,532) PART IV RECONCILIATION OF A- 87 RE., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 RE., CONTR CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D ]) ( 330.819) A- 87 2 of 2 7/ 2/ 2007 1: 54 PM STATE OF ARIZONA TELECOMMUNICATIONS PROGRAM OFFICE - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 FY06 PART I A- 87 R. E. BALANCE A- 67 R. E. BALANCE JULY 1, 2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 ( 4,471) ( ODDs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Imputed Other Total Revenues 1,972 o 55 2,027 Expenditures ( Actual Costs): Per CAFR Imputed " Transfers Out" -( COP rent 4K) Non- Operating Expenses - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e. g.)  Capital Outlay Operating transfers Interest Expense Other - Rent ( actual paid in AFIS: Legislative Billing 346K, COP rent 4K) 2,477 o 4 o r350) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP 89 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) other - Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 924 210 3,354 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Revenue per CAFR Less: Nonoperating Expenses per CAFR other- Restatement of Beg. R/ E due to CAFR prior year adjustments Total Adjustments 9 9 A- 87 R. E. BALANCE JUNE 30, 2006 ( A) { S, IS9) Allowable Reserve ( 3,354- 924t( 60/ 360) ( B) 405 Excess Balance ( A) -( B) ( 5.194) ( If less than zero, the amount on ( A) is the beginning A- 8? R E. balance for the next yea~ s reconciliation. If there IS an excess balance, then the federal share should be returned to the federal gov't and the amount on ( 8) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 54 PM STATE OF ARIZONA TELECOMMUNICATIONS PROGRAM OFFICE - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE 1>.- 87 STATE ONLY FUNDS BALA~ JCE JULY 1,2005 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In ( e, g" Contrib, Capital) Less: Transfers Out ( e, g" Payback of Contrib, Capital, other Uses of Fund R, E,) Net Transfers STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve - FY05 Plus: Operating Transfers In Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 Recap: State contributed capital trsf in from Automation Less: Transfers Out - FY97 Less: Transfers Out - FY99 Less: Transfers Out - FY03 Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY97 RE Settlement Total A- 87 State Cumulative Contributed Capital as of June 30,2006 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve  Total Adjustments A- 87 ADJUSTMENTS BALANCE JUNE 30, 2006 PART IV RECONCILIATION OF A- 87 R, E" CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES, RECONCILIATION OF A- 87 R, E" CONTR, CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D ]) FY06 1,905 o o o 5,237 ( C) 5,237 7,142 5237 { 5D; ( i2D} ( 1,92D; 1,838 1,652 505 7,142 666 89 ( 140) ( 9) o ( E; O) ( D) 606 1,959 A- 87 Page 2 of 3 7/ 2/ 2007 1: 54 PM STATE OF ARIZONA AUTOMATION SECTION - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30,2006 FY06 PART I A- 87 R. E. BALANCE A- 87 R. E. BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 Excess Retained Earnings FY 03 Unpaid RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Imputed Other 19,937 2,733 ( OOOs) Total Revenues 19,937 Expenditures ( Actual Costs): Per CAFR Imputed ' Transfers Out" ( COP rent 1K) Non- Operating Expenses - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e. g.)  Capital Outlay Operating Transfers Interest Expense other  Rent ( Actual paid in AFIS: Legislative Billings 427K COP Rent 1K) 19,765 1 o o ( 428) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP 581 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Other - Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 1,471 378 21,768 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Revenue per CAFR Less: Nonoperating Expenses per CAFR Other- Federal portion of excess Retained Earnings not paid Total Adjustments 197 o 197 A- 87 R. E. BALANCE JUNE 30, 2006 ( A) 1,099 Allowable Reserve ( 21,768- 1471 )'( 60/ 360) ( B) 3,383 Excess Balance ( A) -( B) ( 2) 84) ( If less than zero, the amount on ( A) is the beginning A- 8? R E. balance for the next years reconciliation. If there IS an excess balance, then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA AUTOMATION SECTION - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE ONLY FUNDS BALANCE JULY 1, 2005 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In ( e. g., Contrib. Capital) Less: Transfers Out ( e. g., Payback of Contrib. Capital, Other Uses of Fund R. E.) Net Transfers STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve - FY05 ($ 1,413 State $ 516 unpaid Federal) Plus: Operating Transfers In Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 Recap: Reciliation for fund split Contributed Capital per FYOO CAFR Less: Transfers Out - FY97 Less: Transfers Out - FY99 Less: Transfers Out - FY03 Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY97 RE Settlement Plus: FY03 RE Settlement Plus: FY04 RE Settlement Plus: FY05 RE Settlement Total A- 57 State Cumulative Contributed Capital as of June 30, 2006 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve Total Adjustments A- 57 ADJUSTMENTS BALANCE JUNE 30,2006 PART IV RECONCILIATION OF A- 87 R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + 0 ]) FY06 6,825 o ( C) 1,413 o 5,237 ( 3,824) 3,001 - 5237 1,711 ( 50) ( 380) ( 4: 080) 3,687 o 3,285 1,963 689 1,413 3,001 7,326 ( D) o 581 ( 50) ( 197) 516 850 8,176 12,276 A- 87 Page 2 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA HEALTH INSURANCE TRUST FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30. 2006 PART I A- B7 R. E. BALANCE A- B7 R. E. BALANCE JULY 1, 2005 Balance Per Prior Year's Reconciliation of Fund to A- B7 FY 06 7,393 ( OOOs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- B7 Revenues ( Actual and Imputed) From CAFR Other- Total Revenues 547,167 o 547,167 Expenditures ( Actual Costs): PerCAFR " Transfers Out"  Operating Transfer - Federal Excess Reserve Refund Payment Less A- B7 Unallowable Costs ( e. g.)  Capital Outlay Interest Expense Other - Rent ( Actual paid in Legis. Billings 161K) 552,406 o ( 161 ) Plus A- B7 Allowable Costs ( e. g.)  Indirect Costs From SWCAP ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP OMB A- B7 Allowable Expenditures o o o 552,245 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Rev. per CAFR Less: Nonoperating Exp. per CAFR Plus: Operating Transfers in Other- Restatement of Beg. R/ E due to CAFR prior year adjustments Total Adjustments 3,245 3,245 A- 87 RE. BALANCE, JUNE 30, 2006 ( A) 5,560 Allowable Reserve ( 552,406)*( 60/ 360) ( B) 92,041 Excess Balance ( A) -( B) ( 86. j81 2 ( If less than zero, the amount on ( A) is the beginning A- B? R. E. balance for the next yea~ s reconciliation. If there is an excess balance. then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- B? Retained Earnings balance for next year.) PART II A- 8? STATE ONLY FUNDS BALANCE A- 8? STATE ONLY FUNDS BALANCE JULY 1,2005 o TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, R. E.) Net Transfers o o o STATE PORTION OF EXCESS A- 8? RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 8? Retained Earnings o o A- 8? STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) o Recap: Contributed Capital per FY04 CAFR Total A- 8? State Cumulative Contributed Capital as of June 30.2006 o PART III A- 8? ADJUSTMENTS BALANCE A- 8? ADJUSTMENTS BALANCE JULY 1, 2005 ( 172?) ADJUSTMENTS: Less: A- 8? Unallowable Costs Plus: A- 8? Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY03 o o ( 161 ) ( 3.245) o Total Adjustments ( 3,406) A- 8? ADJUSTMENTS BALANCE JUNE 30, 2006 ( D) { 5,133) PART IV RECONCILIATION OF A- 8? R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 8? R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR 42? ( Should Tie to the Fund Balance in the CAFR -[ A + C + D )) STATE OF ARIZONA MOTOR POOL INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDiNG JUNE 30, 2006 FY06 PART I A- 8? R. E. BALANCE ( OOOs) A- 8? R. E. BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 8? 1,310 RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 8? Revenues ( Actual and Imputed) From CAFR 11,084 Other -  Total Revenues __ 1_ 1,084 Expenditures ( Actual Costs): Per CAFR 8,060 " Transfers Out"  Operating Transfer ( COP Rent 1; Operating trsf 1) 2 Less A- 8? Unallowable Costs ( e. g.)  Depreciation Federal Vehicle { O145) GF Reversion ° Federal Excess Reserve Refund Payment Other - Rent ( Actual paid in AFIS: Legis. Billings 50K; COP rent 1K) ( 51 ) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP ? 1 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance 2,511 ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP 98 OMB A- 87 Allowable Expenditures 10,546 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return 434 Plus: Nonoperating Rev. per CAFR 154 Less: Nonoperating Exp. per CAFR Other- Restatement of Beg. RIE due to CAFR prior year adjustments Total Adjustments 588 A- 87 R. E. BALANCE, JUNE 30. 2006 ( A) 2,436 Allowable Reserve ( 10,546- 2,51' 1 )'( 60/ 360) ( B) 1,339 Excess Balance ( A) -( B) ' 1,097 ( If less than zero, the amount on ( A) is the beginning A- S? R. E. balance for the next yea~ s reconciliation If there is an excess balance, then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- S? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA MOTOR POOL INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDiNG JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE Or~ LY FUNDS BALANCE JULY 1,2005 22,468 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, R. E.) Net Transfers 793 793 STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings 241 241 A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) 23,502 Recap: Contributed capital FY 02 General fund reversion FY02 Contributed capital FY 03 General fund reversion FY03 Current contributed capital FY 04 General Fund reversion FY 04 current contributed capital FY 05 General Fund reversion FY 05 Current Contributed Capital FY 06 Contributed Capital per FY01 Cafr Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY98 RE Settlement Plus: FY99 RE Settlement Plus: FY01 RE Settlement Plus: FY02 RE Settlement Plus: FY03 RE Settlement Plus: FY04 RE Settlement Plus: FY05 RE Settlement Total A- 87 State Cumulative Contributed Capital as of June 30, 2006 452 ( 3,000) 122 ( 6) 033) 453 C!> O,;~ 4) 1,403 C! ,002) 793 18,667 2,579 2,880 864 917 1,560 2,012 1,326 312 241 23,502 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ( 766) ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY05 Depreciation Federal Vehicle Total Adjustments (" I 45, 71 47 ( 43~ i) 44 ( 417) A- 87 ADJUSTMENTS BALANCE JUNE 30,2006 ( D) ( i j : 83) PART IV RECONCILIATION OF A- 87 R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D )) 24,755 A- 87 Page 2 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA RISK MANAGEMENT INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 FY06 PART I A- 87 RE BALANCE A- 87 RE BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 ( 261,051) ( OOOs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Other- Total Revenues 94,633 139 94,772 Expenditures ( Actual Costs): PerCAFR " Transfers Out" -( COP rent 25K, transfers out 173K, Loss prevention 616K ) Operating Transfer - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e, g,)  Capital Outlay Interest Expense Other - Rent ( Actual paid Legis, Billings 323K COP rent 25K) 148,105 814 o ( 348) Plus A- 87 Allowable Costs ( e, g,)  Indirect Costs From SWCAP ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 338 71 197 149,177 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Rev, per CAFR Less: Nonoperating Exp, per CAFR Plus: Operating Transfers in Other- Restatement of Beg, RIE due to CAFR prior year adjustments Total Adjustments 2,169 o o 2,169 A- 87 RE. BALANCE, JUNE 30,2006 ( A) ( 313,287) Allowable Reserve ( 149,117- 71 )*( 60/ 360) ( B) 24,851 Excess Balance ( A) -( B) ( 338,138) ( If less than zero, the amount on ( A) is the beginning A- 8? RE. balance for the next year's reconciliation. If there is an excess balance, then the federal share should be retumed to the federal gov't and the amount on ( B) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 1 of 2 7/ 2/ 2007 154 PM STATE OF ARIZONA RISK MANAGEMENT INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30. 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE ONLY FUNDS BALANCE JULY 1, 2005 o TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, RE.) Net Transfers o o o STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings o o A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) o Recap: Contributed Capital per FY04 CAFR Total A- 87 State Cumulative Contributed Capital as of June 30, 2006 o PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1, 2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY03 o 338 ( 151 ) ( 2.169) o ( 15.550) Total Adjustments ( 1,982) A- 87 ADJUSTMENTS BALANCE JUNE 30, 2006 ( D) ( 17,532) PART IV RECONCILIATION OF A- 87 RE., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 RE., CONTR CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D ]) ( 330.819) A- 87 2 of 2 7/ 2/ 2007 1: 54 PM STATE OF ARIZONA TELECOMMUNICATIONS PROGRAM OFFICE - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 FY06 PART I A- 87 R. E. BALANCE A- 67 R. E. BALANCE JULY 1, 2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 ( 4,471) ( ODDs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Imputed Other Total Revenues 1,972 o 55 2,027 Expenditures ( Actual Costs): Per CAFR Imputed " Transfers Out" -( COP rent 4K) Non- Operating Expenses - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e. g.)  Capital Outlay Operating transfers Interest Expense Other - Rent ( actual paid in AFIS: Legislative Billing 346K, COP rent 4K) 2,47
Object Description
TITLE | Arizona statewide cost allocation plan for the fiscal year ending June 30... |
CREATOR | Arizona. Dept. of Administration. Finance Division. |
SUBJECT | Finance, Public--Arizona; Expenditures, Public--Arizona; |
Browse Topic |
Government and politics |
DESCRIPTION | This title contains one or more publications. |
Language | English |
Publisher | Arizona. Dept. of Administration. Finance Division. |
Material Collection |
State Documents |
Source Identifier | ADM 3.3:C 57 |
Location | o871041158 |
REPOSITORY | Arizona State Library, Archives and Public Records--Law and Research Library. |
Description
TITLE | Arizona state-wide cost allocation plan for the year ending June 30, 2008 |
DESCRIPTION | 94 pages (PDF version). File size: 3117.892 KB. |
TYPE | Text |
Material Collection |
State Documents |
Acquisition Note | Publication or link to publication sent to reports@lib.az.us |
RIGHTS MANAGEMENT | Copyright to this resource is held by the creating agency and is provided here for educational purposes only. It may not be downloaded, reproduced or distributed in any format without written permission of the creating agency. Any attempt to circumvent the access controls placed on this file is a violation of United States and international copyright laws, and is subject to criminal prosecution. |
DATE ORIGINAL | 2008 |
Time Period |
2000s (2000-2009) |
ORIGINAL FORMAT | Paper |
Source Identifier | ADM 3.3:C 57/ 2007/08 |
Location | o871041158 |
DIGITAL IDENTIFIER | SWCAP 2008 complete with Section II_.pdf |
DIGITAL FORMAT | PDF (Portable Document Format) |
DIGITIZATION SPECIFICATIONS | Digitized by State Documents Librarian. |
REPOSITORY | Arizona State Library. Archives and Public Records--Law and Research Library. |
File Size | 3117.892 KB |
Full Text | THE STATE OF ARIZONA STATE- WIDE COST ALLOCATION PLAN FOR FY 2008 STATE OF ARIZONA STATEWIDE ALLOCATION PLAN FOR THE FISCAL YEAR 2008 INTRODUCTION The Statewide Cost Allocation Plan ( SWCAP) for indirect services provided by central services agencies of the State of Arizona for fiscal year 2008 is based on actual expenditures for the fiscal year ending June 30, 2006. The US Office of Management and Budget issued 2 CFR Part 225 ( formerly OMB Circular A- 8?), which defines allowable expenditures for Federal grants. 2 CFR Part 225 establishes procedures for recovering both direct and indirect costs of programs. 2 CFR Part 225 requires that a state Wishing to claim indirect costs as charges against Federal grants, prepare an annual Statewide Cost Allocation Plan ( SWCAP) and submit the Plan for approval to a designated Federal department for review and approval. The SWCAP, based on actual costs for the year ending June 30, 2006, should be fixed and used on all indirect cost proposals for Federal programs during FY 2008. Allocation calculations are derived from numbers that have not been rounded thus creating minor discrepancies when footing columns. INDEX ;' COST ALLOCATION AGREEMENT STATE AND LOCAL GOVERNMENTS STATE OF ARIZONA 100 N. 15th Avenue, PHOENIX, AZ 85007 Rm. 302 DATE: May 14, 2008 FILING REF.: The preced ing agreement was dated: 05/ 03/ 07 G10266 SECTION I: ALLOCATED COSTS The central service costs listed in Exhibit A, attached, are approved on a fixed basis and may be included as part of the costs of the State/ local departments and agencies indicated during your fiscal year ended June 30, 2008 for. further allocation to Federal grants, contracts and other agreements performed at those departments and agencies. SECTION II: BILLED COSTS In addition to Section I, which provides for services furnished but not billed, the services listed below are furnished and billed to State/ local departments and agencies. Automation Service Telecommunication Service Personnel Division Motor Pool Special Services ( Reproduction, Mail and Messenger, Central Supplies) Risk Management Auditor General Attorney General Government Information Technology Agency( GITA) Employee Benefits FICA Industrial Insurance Retirement Fund Health Insurance Vacation Pay Sick Pay Unemployment Compensation Direct charges from the above centers will be billed in accordance with rates established by the State and included in the records of the operating department/ agency responsible for providing services. STATE/ LOCALITY: State of Arizona AGREEMENT DATE: May 14, 2008 SECTION III: CONDITIONS The amounts approved in Section. I and the billings for the services listed in Section II are subject to the following conditions: A. LIMITATIONS: ( 1) Charges resulting from this Agreement are subject to any statutory or administrative limitations and apply to a given grant, contract or other agreement only to the extent that funds are available. ( 2) Such charges represent costs incurred by the State/ locality which are legal obligations of the State/ locality and are allowable under OMB Circular A- 87. ( 3) The same costs that are treated as indirect costs are not claimed as direct costs. ( 4) Similar types of costs are accorded consistent accounting treatment. ( 5) The information provided by the State/ locality which was used to establish this Agreement is not later found to be materially incomplete or inaccurate. B. ACCOUNTING CHANGES: This Agreement is based on the accounting system purported by the State/ locality to be in effect during the Agreement period. Changes to the method of accounting for costs which affect the amount of reimbursement resulting from use of this Agreement require prior approval of the authorized representative of the Cognizant Agency. Such changes include, but are not limited to, changes in the charging of a particular type of cost from allocated cost to a billed cost. Failure to obtain approval may result in cost disallowances. C. FIXED AMOUNTS: If fixed amounts are approved in Section I of this Agreement, they are based on an estimate of the costs for the period covered by the Agreement. When the actual costs for this period are determined, adjustments will be made to the amounts of a future year to compensate for the difference between the costs used to establish the fixed amounts and actual costs. D. BILLED COSTS: Charges for the services listed in Section II will be billed in accordance with rates established by the State/ locality. These rates will be based on the estimated costs of providing the services. Adjustments for variances between billed costs and the actual allowable costs of providing the services, as defined by OMB Circular A- 87, will be made in accordance with procedures agreed to between the State/ locality and the Cognizant Agency. E. USE BY OTHER FEDERAL AGENCIES: This  Agreement was executed in accordance with the authority in OMB Circular A- 87, and should be applied to grants, contracts and other agreements covered by that Circular, subject to any limitations in Paragraph A above. The State/ locality may provide copies of the Agreement to other Federal Agencies to give them early notification of the Agreement.. BY THE STATE/ LOCALITY BY THE COGNIZANT AGENCY ON BEHALF OF THE FEDERAL GOVERNMENT State of Arizona DEPARTMENT OF HEALTH AND HUMAN SERVICES ( STATE/ LOCALITY) ( AGENCY) N~ CI-  CZ2~~, ( SIGNATURE) ( SIGNATURE) L?~ _/ LZ C/.~ k / ii; Y""~ i? e Wallace Chan ( NAME) 7' ( NAME) S6z'c.. ~.- d,-~#~ DirectorL~ ivision of Cost Allocation ( TITLE) , ( TITLE) 7- 7- 0~ MaY.... lL 2008 ( DATE) ( DATE) HHS Representative ~ K~ a~ r~ e~ n~ W~ o~ n~ g __ Telephone ( 415) 437- 7820 ( 2 ) STATE OF ARIZONA STATEWIDE COST ALLOCATION PLAN FOR THE YEAR ENDING JUNE 30, 2008 TABLE OF CONTENTS DESCRIPTION PAGE State Organization Chart Plan Consolidation Summary of Allocated Central Service Costs 2 Summary of Allocation Basis 3 Use Allowance Narrative 4 Office of the Governor Office of Strategic Planning and Budget Narrative 5 Organizational Chart 6 Allowable Indirect Costs 7 Allocation of Costs to State Agencies 8 Allocation of Costs to Central Services 9 Office of Equal Opportunity Narrative 10 Organizational Chart 11 Allowable Indirect Costs 12 Allocation of Costs to State Agencies 13 Allocation of Costs to Central Services 14 Legislature Library, Archives and Public Records Narrative 15 Organizational Chart 16 Administrative Division Administrative Costs 17 Allocation of Administrative Costs to Divisions 18 Records Management Division Allowable Indirect Costs 19 Allocation of Costs to State Agencies 20 Allocation of Costs to Central Services 21 Office of the Attorney General Narrative 22 Organizational Chart 23 Administrative Division Administrative Costs 24 Allocation of Administrative Costs to Divisions 25 STATE OF ARIZONA STATEWIDE COST ALLOCATION PLAN FOR THE YEAR ENDING JUNE 30, 2008 TABLE OF CONTENTS DESCRIPTION PAGE Office of the Attorney General ( cont.) Legal Services Provided to Agencies Allowable Indirect Costs 26 Allocation of Costs to State Agencies 27 Allocation of Costs to Central Services 28 Arizona Department of Administration Introduction 29 Organizational Chart 30 Insurance Premium Narrative 31 Allocation of Costs to ADOA 32 Directors Office Narrative 33 Allowable Indirect Costs 34 Allocation of Costs to ADOA 35 Management Services Division Narrative 36 Allowable Indirect Costs 37 Allocation of Costs to ADOA 38 Management Services Division - Mail Room Narrative 39 Allowable Indirect Costs 40 Allocation of Costs to State Agencies 41 Allocation of Costs to Central Services 42 Financial Services Division - General Accounting Office Narrative 43 Allowable Indirect Costs 44 Allocation of Costs to State Agencies 45 Allocation of Costs to Central Services 46 Financial Services Division - Enterprise Procurement Narrative 47 Allowable Indirect Costs 48 Allocation of Costs to State Agencies 49 Allocation of Costs to Central Services 50 ii STATE OF ARIZONA STATEWIDE COST ALLOCATION PLAN FOR THE YEAR ENDING JUNE 30, 2008 TABLE OF CONTENTS DESCRIPTION PAGE State Treasurer's Office Narrative 51 Organizational Chart 52 Allowable Indirect Costs 53 Allocation of Costs to State Agencies 54 Allocation of Costs to Central Services 55 Arizona Department of Administration Financial Services Division - Risk Management Narrative 56 Allowable Indirect Costs 57 Allocation of Costs to State Agencies 58 Allocation of Costs to Central Services 59 Arizona Department of Administration - Occupancy General Services Division - Building & Planning Services Narrative 60 Allowable Indirect Costs 61 Capitol Police Narrative 62 Allowable Indirect Costs 63 General Services Division - Tenant Services Narrative 64 Allowable Indirect Costs 65 Occupancy Allocation of Costs to State Agencies 66 Occupancy Costs per Square Foot 67 iii -- -- Arizona State Government Organization Citizens I Executive Branch Governor" -- J Judicial Branch Supreme Court Legislative Branch I I State House ofState Seriate" Representatives" Legislative Council "  - Auditor General Joint Legislative Dept. of Library, r'  Budget Committee I Secretary of State" Department of Adm inistration Department of Revenue I Community College Board I Community Colleges Archives & Public Records I Attorney General" I Department of Law Department of Corrections Department of Public Safety Arizona State University Court ofAppeals Municipal Courts I Superintendent of Public State Treasurer" I-  1--  Corporation Commission" Instruction" I Department of Education Department of Transportation Department of Health Services Board of Regents I I Northern Arizona University University of Arizona - - Superior Court Justice of the Peace Courts" / State Mine Inspector" AHCCCS Department of Economic Security Other Boards, Commissions, and Agencies * Elected Officials STATE OF ARIZONA STATEWIDE COST ALLOCATION PLAN  SUMMARY OF ALLOCATED CENTRAL SERVICE COSTS FOR THE FISCAL YEAR ENDING JUNE 30 2008 STATE OF ARIZONA STATEWIDE COST ALLOCATIONPLAN SUMMARY OF ALLOCATED CENTRAL SERVICE COSTS FOR THE FISCAL YEAR ENDING JUNE 30, 2008 GENERAL GOVERNMENT Attomey General Department of Commerce Department of Housing Office of the Govemor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Buiiding & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commisison EDUCATION AZ Commission on the Arts St Bd of Directors for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections IV.. Criminal Justice Commission Dept of Emergency Svcs & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NA TURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL DEPARTMENT OF ADMINISTRATION DEPT OF LAW TREASURER LEGISLATURE GOVERNOR'S OFFiCE ADOA TOTAL ALLOCATED COSTS GENERAL ACCOUNTING OFFICE ENTERPRISE PROCUREMENT SERVICE RISK MANAGEMENT DIVISION MAILROOM ATTORNEY GENERAL STATE TREASURER PUBLIC RECORDS aSPB EQUAL OPPORTUNITY OCCUPANCY 3,054,654 57,147 567 432 0 0 1,034 146,717 21,306 3,513 2,823,938 388,075 4,202 25,387 186 2,134 35,200 198 1,092 5,544 466 313,665 181,738 24,837 ( 6,608) 72 294 6,689 406 1,201 8,462 81 146,305 599,792 15,815 28,947 473 3,145 1,716 309 4,100 2,668 1,348 541,271 965,410 10,951 11,318 198 2,606 1,125 229 ( 6,683) 0 660 945,006 369,667 110,673 48,593 2,363 0 974 2,011 71,113 96,174 12,462 25,305 4,541,556 813,031 207,617 21,212 77 36,275 29,774 38,139 65,238 30,306 3,299,887 2,980,872 ( 123,947) 42,050 1,219 29 562,091 1,002 16,228 35,750 2,535 2,443,915 4,337,058 242,814 38,416 5,901 1,518 53,114 3,226 39,709 120,950 11,546 3,819,865 92.553 3,307 28,344 33 2,110 97 71 0 6,613 110 51,868 47,028 941 22.223 624 0 11,744 418 188 22,335 2,044 ( 13,490) 827,736 25,365 38,874 451 10,541 91 631 ( 128) 18,009 1,514 732,388 228,404 4,375 479 80 0 ( 9,819) 203 2,040 ( 1,830) 358 232,517 951,350 4,568 14,246 479 1,532 ( 5,986) 484 50,997 56,908 2,231 825,891 46,280 ( 2,125) 36,392 375 944 ( 2,285) 445 2,127 8,423 1,983 0 66,216 1,223 5,307 512 3 ( 1,089) 28 0 ( 3,184) 117 63,300 31,880 3,202 3,032 48 0 3,774 78 1,306 20,239 200 0 ( 115.222) 1,029 45 70 0 ( 109,629) 136 4.382 ( 11,494) 239 0 194,638 3,309 21,348 57 0 71,119 146 0 1,810 227 96,622 40,860 2,572 8,996 29 0 175 46 0 ( 13,477) 79 42,438 3,012 0 0 ( 12) 0 0 0 3,024 0 0 0 100,139 24,769 16,769 1,827 ( 2,747) 54,310 1,241 0 56 3,915 0 1,573,778 101,023 1,043 1,394 0 466,176 1,997 12,995 125,855 1,536 861,759 1,163 842 257 68 0 ( 1,038) 37 118 686 192 0 105,644 ( 22,354) 95,153 17,932 0 1,849 ( 3,117) 5,702 10,479 0 0 26,352 ( 8,039) 19,549 8,826 0 0 ( 1,121) 2,488 4,649 0 0 45,606 ( 26,195) 61,931 28,870 0 ( 37,831) ( 3,675) 0 22,506 0 0 2.185,274 260,382 114,651 26,993 20,126 51.232 9,534 171,989 12,375 65,086 1,452,905 171,111 2,353 2,849 36 ( 377) ( 7,106) 180 0 1,143 48 171,985 118,167 44,173 47,881 781 ( 1) 1,972 1,206 0 21,668 487 0 235,380 35,345 31,999 20,726 0 20,695 3,147 17,332 92,753 13,383 0 642,560 63,387 47.040 2,727 3,535 ( 29,338) 1,299 15,388 62,625 7.547 468,351 323,641 ( 156,255) 88,448 61,732 ( 2,865) 39,430 19,660 121,480 76,800 32,320 42,890 117,735 84,825 39,520 2,545 0 ( 30,223) 9,592 4,458 5,126 1,892 0 81,936 701 ( 1,165) 23 ( 14) 0 10 0 ( 1,315) 85 83,612 1,476,390 33,331 2,833 1,999 10 739,339 526 2,405 20,372 1,623 673,951 355,538 15,796 13,502 1,413 0 ( 26,901) 656 2,087 17,667 1,743 329.575 392,808 6,148 6,934 694 254 0 390 26,257 11,263 1,426 339,442 16,204.817 894,854 159,771 19,226 78,297 5,444,931 73,984 330.123 168,546 26,062 9,009,024 5,600,932 901,351 749,139 7,234 29,532 ( 95,472) 3,573 40,404 69,364 6,866 3,888,940 49,592,527 3,459,728 2,073,676 239,845 150,683 7,247,402 159,992 1,128,777 1,183,062 236,233 33,713,127 Summary 2008 Summary 3/ 5/ 2008 2: 48 PM STATE OF ARIZONA SUMMARY OF ALLOCATION BASE AGENCY OR FUNCTION ALLOCATION BASIS ATTORNEY GENERAL Administrative Costs Agency FTE Positions Legal Services Hours Expended LEGISLATURE - Library, Archives & Public Records Administrative Costs Agency FTE Positions Public Records Value of Services GOVERNOR'S OFFICE Office of Strategic Planning & Budget Analyst Hours Equal Opportunity State FTE Positions STATE TREASURER Documents Processed DEPARTMENT OF ADMINISTRATION Director's Office Division FTE Positions Management Services Division FTE Positions Mail Room Actual Postage Charges General Accounting Transactions Processed Enterprise Procurement Service Estimated Hours Expended Risk Management Value of Insurance Coverage Occupancy Costs Actual or Allocated Costs SOURCE OF FINANCIAL DATA 1. Arizona Financial Information System ( AFIS) Fiscal Year 2005- 2006 2. Accounting records and source documents of the above agencies for Fiscal Year 2005- 2006 INDEX 3 3/ 4/ 2008 208 PM STATE OF ARIZONA USE ALLOWANCE FOR BUILDINGS, CAPITAL IMPROVEMENTS AND EQUIPMENT SERVICES PROVIDED The straight- line method of depreciation has been used to calculate building costs for State- owned and occupied buildings using the following schedule: Service Life Building Construction 40 Years Built- in Equipment 15 Years Major Renovation 10 Years Minor Remodeling 5 Years A use allowance of 6 2/ 3% of acquisition cost is taken on all equipment utilized by State agencies. Recognition is only given to equipment value of $ 5,000.00 or more. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMS Circular A- 8?), Appendix B, Section 11. RELEVANCE TO GOVERNMENT PROJECTS Equipment and facilities as required, are utilized in the daily operations of State agencies, including the administration and operation of Federal projects. INDEX 31412008 2.08 PM STATE OF ARIZONA OFFICE OF THE GOVERNOR OFFICE OF STRATEGIC PLANNING AND BUDGETING SERVICES PROVIDED The Office of Strategic Planning and Budgeting is primarily responsible for the formulation of the executive budget for the State agencies. This office assists the various State agencies, as required or requested, in the preparation of their individual budgets. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- a?), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS The preparation, submission, and execution of budgets and the establishment of budqetary controls are essential to effective administration of all government project moneys. BASIS OF ALLOCATION Costs are allocated on the basis of hours expended for benefiting agencies in relationship to the total hours expended for all agencies and functions. 5 3/ 4/ 2008 208 PM Governor's Office of Strategic Planning and Budgeting Organization Chart Director James Apperson I Budget Analyst Senior Budget Analyst Office Manager Budget Analyst Senior Budget Analyst Principal Budget Analyst Budget Analyst Budget Analyst Principal Budget Analyst Budget Analyst Budget Analyst Principal Budget Analyst Economist Senior Programmer Principal Chief Economist Budget Analyst J:\ GAO\ FEDERAL\ SWCAP\ Section I\ Swcap08\ WORKBOOK\ Org Charts\ OSPB Effective FY 06 STATE OF ARIZONA OFFICE OF STRATEGIC PLANNING AND BUDGETING ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Rent Disallowed costs Total allowable: $ 2,096,931 ( 108,800) ( 915,090) 1,073,040 Equipment Use Occupancy Costs 1,761 79,982 Total to be allocated: $ 1,154,783 3/ 4/ 2008 2: 08 PM STATE OF ARIZONA OFFICE OF STRATEGIC PLANNING AND BUDGETING GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veteran's Service Commission INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Units of Service Actual Costs for FY 2006 Estimated Costs for FY 2006 218 135 72 20 14,542 9,005 4,803 1,334 7,777 12,466 1,144 1,450 1,456 457 1,613 83 239 96,721 97,121 30,484 107,594 5,536 15,942 97,268 129,005 25,218 94,237 4,460 9,550 198 6 448 88 25 183 36 20 13,207 400 29,883 5,870 1,668 12,207 2,401 1,334 8,406 2,630 2,859 3,317 6,519 4,174 16,297 858 25 1,668 16,812 75 1,264 30 238 88 275 5,003 84,314 2,001 15,876 5,870 1B, 344 9,950 42,773 3,317 21,272 7,091 14,181 B06 36 240 916 514 53,764 2,401 16,009 61,101 34,286 95,152 3,660 10,350 29,449 5,947 832 55,498 34,195 68 15 244 162 129 4,536 1,001 16,276 10,806 8,605 3,946 3,317 12,180 3,946 5,947 3,647 961 243,270 64,103 317,994 58,841 17,312 1,154,783 1,126,503 8 Roll Forward Fixed Costs for FY 2008 6,765 ( 3,461) 3,659 1,334 21,306 5,544 8,462 2,668 ( 547) ( 31,883) 5,266 13,356 1,076 6,393 96,174 65,238 35,750 120,950 6,613 22,335 4,802 ( 2,230) 27,024 2,553 ( 4,851) 8,033 ( 13,896) 476 18,009 ( 1,830) 56,908 8,423 ( 3,184) 20,239 ( 11,494) 1,810 ( 15,144) ( 13,477) ( 4,947) 41,541 ( 1,315) ( 5,396) ( 1,221) 4,162 56 125,855 686 10,479 4,649 22,506 ( 41,3B9) ( 1,258) 5,659 31,652 28,339 12,375 1,143 21,668 92,753 62,625 21,303 76,800 590 ( 2,316) 4,096 6,860 2,658 5,126 ( 1,315) 20,372 17,667 11,263 ( 74,724) 5,262 168,546 69,364 28,279 1,183,062 31412008 2: 08 PM STATE OF ARIZONA OFFICE OF STRATEGIC PLANNING AND BUDGETING ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Units of Service Allocated Cost Office of Equal Opportunity 12 $ 800 Office of Strategic Planning & Budgeting 41 2,735 ADOA, Director's Office 872 58,166 State Treasurer 36 2,401 Total to be allocated: 961 $ 64,103 9 3/ 4/ 2008 209 PM STATE OF ARIZONA OFFICE OF THE GOVERNOR OFFICE OF EQUAL OPPORTUNITY SERVICES PROVIDED The Office of Equal Opportunity administers statewide affirmative action and nondiscrimination programs, provides defense on all employment discrimination charges against the State, and prepares all equal employment reports. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs have been identified and allocated based on the number of full- time equivalent positions in State agencies. 10 3/ 412008 2: 09 PM Governor's Office of Equal Opportunity Organizational Chart Governor's Chief of Staff, Operations \ Director I I EEO Coordinator I EEO Specialist ] Administrative Assistant STATE OF ARIZONA OFFICE OF EQUAL OPPORTUNITY ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Rent Exclude Insurance Premium Total allowable: $ 227,432 ( 24,800) ( 2,500) 200,132 Equipment Use Occupancy Costs Office of Strategic Planning & Budgeting 1,760 20,262 800 Total to be allocated: $ 222,955 12 31412008 2: 09 PM STATE OF ARIZONA OFFICE OF EQUAL OPPORTUNITY ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housinq Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 540 75 9 160 96 1,584 3,951 428 1,654 15 299 234 52 313 285 17 29 40 33 12 0 587 215 28 9,727 7 96 1,902 1,164 4,649 275 12 206 249 199 3,725 1,021 33,886 Actual Costs for FY 2006 3,555 493 59 1,051 630 10,419 25,992 2,819 10,885 99 1,969 1,541 342 2,058 1,875 112 191 265 217 76 0 3,864 1,414 184 63,998 46 629 12,513 7,657 30,588 1,806 81 1,358 1,640 1,307 24,506 6,716 222,955 Estimated Costs for FY 2006 3,597 519 38 753 600 8,376 21,678 3,102 10,224 88 1,894 1,568 326 1,885 1,767 107 182 290 207 72 0 3,812 1,292 175 0 0 0 62,910 44 771 11,643 7,767 28,857 1,720 77 1,093 1,537 1,189 22,950 6,567 209,676 Fixed Roll Costs for Forward FY 2008 ( 42) 3,513 ( 27) 466 22 81 298 1,348 30 660 2,043 12,462 4,314 30,306 ( 284) 2,535 661 11,546 11 110 75 2,044 ( 27) 1,514 16 358 173 2,231 108 1,983 5 117 9 200 ( 25) 239 10 227 4 79 00 51 3,915 122 1,536 9 192 1,088 65,086 2 48 ( 142) 487 870 13,383 ( 110) 7,547 1,732 32,320 86 1,892 4 85 265 1,623 103 1,743 119 1,426 1,556 26,062 150 6,866 13,278 236,233 13 3/ 4/ 2008 209 PM STATE OF ARIZONA OFFICE OF EQUAL OPPORTUNITY ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Office of Strategic Planning & Budgeting Office of Equal Opportunity Records Management Attorney General ADOA, Director's Office State Treasurer Total to be allocated: Units of Service 25.2 2.9 19.0 79.6 860.7 33.4 1,020.8 Allocated Cost $ 166 19 125 524 5,663 220 $ 6,716 14 3/ 4/ 2008 209 PM STATE OF ARIZONA LEGISLATIVE DEPARTMENT OF LIBRARY, ARCHIVES AND PUBLIC RECORDS RECORDS MANAGEMENT SERVICES PROVIDED Among the many services rendered by the Department of Library, Archives and Public Records, one qualifies as a central service. The Department provides a records management program, including microfilming services for all State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 87), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS Records management is a necessary function in the operations of all State agencies including those processing and storing documents relating to the government projects. BASIS OF ALLOCATION Costs of the Public Records Division are allocated on the basis of the ratio of the value of services provided to benefiting agencies to the total value of services. 15 314/ 2008 2: 09 PM r-  ARIZONA STATE LIBRARY, ARCHIVES AND PUBLIC RECORDS Aft Agency oftile Legislature BOARD OF THE LIBRARY, ARCHIVES & PUBLIC RECORDS I DIRECTOR'S OFFICE r ADMINISTRATIVE FISCAL PERSONNEL LEGISLATIVE OUTREACH TECHNOLOGY SERVICES CARNEGIE CENTER DIGITAL GOVERNMENT BOARDS AND COMMISSIONS ( TOTAL ) 15.2 Tola1112.8 I HISTORY AND ARCHIVES I ACCESSIONS PROCESSING REFERENCE PRESERVATION PUBLIC SERVICES CONSULTATION ( TOTAL) . 10 ARIZONA STATE I LIBRARY DEVELOPMENT I PUBLIC LIBRARY DEVELOPMENT Consultant Services Program Coordination INTERLIBRARY COOPERATION & RESOURCE SHARING ST ATE & FEDERAL . GRANTS Library Services & Technology Act ( LSTAl Ii- RATE COORDINATION ONEBOOKAZ ( TOTAL ) 7.5 DIRECTOR I BRAILLE AND TALKING nOOK LIBRARY I READER SERVICES Reader Advisement Reference Consulting Public Services TECHNICAL SERVICES Acquisitions Collection Maintenance Circulation SPECIAL SERVICES Collection Development Volunteers  Recording Dupllcallng Outreach MACHINESERVICES Distribution Repair ( TOTAL) 18 r MUSEUM 1 EDUCATION PROGRAMS EXHIBITS COLLECTION MANAGEMENT MUSEUM STORE SECURITY ( TOTAL) 14.1 1 RECORDS MANAGEMENT I RECORDS CENTER OPERATIONS CONSULTING & ANALYSIS SERVICES PRESERVATION IMAGING ( TOTAL) 17 -\ LAW AND RESEARCH LmRARY I LAW & GENERAL INFORMATION SERVICES Reference . Interlibrary Loan and Document Delivery PublicServices TECHNICAL SERVICES Cataloging Serials Acqulsltlons ( TOTAL) ! 31 I STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - ADMINISTRATION ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Insurance Premium Total allowable: $ 1,716,130 ( 72,600) 1,643,530 Equipment Use Occupancy 12,027 49,278 Total to be allocated: $ 1,704,836 17 3/ 4/ 2008 210 PM STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - ADMINISTRATION ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP LAPR Divisions Units of Service Allocated Costs Director's Office 16.8 $ 232,257 Archives 9.0 124,795 Library Development 10.0 138,661 Library for the Blind 23.3 322,387 Museum 14.0 193,432 Records Management 19.0 263,456 Law & Research Library 31.0 429,849 Total allocated: 123.0 $ 1,704,836 18 3/ 4/ 2008 210 PM STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - RECORDS MANAGEMENT ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Utilities Exclude Rent Total allowable: $ 667,074 ( 67) ( 184,600) 482,407 Equipment Use Occupancy Costs Library - Administration Office of Equal Opportunity 10,474 224,129 263,456 125 Total to be allocated: $ 980,590 19 31412006 210 PM STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - RECORDS MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veteran's Service Commission INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 31,350 246 232 800 176 14,119 13,189 4,142 8,490 48 135 483 9,875 376 309 586 369 2,540 31 1,361 427 26,900 3,626 2,543 25,335 785 566 556 3,637 77,590 8,508 239,330 Actual Costs for FY 2006 128,448 1,008 951 3,278 721 57,849 54,038 16,971 34,785 197 553 1,979 40,460 1,541 1,266 2,401 1,512 10,407 127 5,576 1,750 110,215 14,857 10,419 103,803 3,216 2,319 2,278 14,902 317,904 34,859 980,590 Estimated Costs for FY 2006 110,179 924 700 2,456 8,125 44,585 69,937 17,713 29,862 206 1,235 1,918 29,923 954 1,226 420 7,819 136 5,451 1,011 48,442 12,381 5,451 86,127 1,974 2,233 2,469 3,546 305,685 29,315 832,403 Fixed Roll Costs for Forward FY 2008 18,269 146,717 84 1,092 250 1,201 822 4,100 ( 7,404) ( 6,683) 13,264 71,113 ( 15,899) 38,139 ( 742) 16,228 4,924 39,709 ( 9) 188 ( 681) ( 128) 61 2,040 10,537 50,997 586 2,127 40 1,306 1,981 4,382 1,512 3,024 2,588 12,995 ( 9) 118 126 5,702 738 2,488 61,774 171,989 2,476 17,332 4,969 15,388 17,676 121,480 1,242 4,458 86 2,405 ( 191) 2,087 11,355 26,257 12,219 330,123 5,545 40,404 148,187 1,128,777 20 3/ 4/ 2008 210 PM STATE OF ARIZONA LIBRARY, ARCHIVES AND PUBLIC RECORDS - RECORDS MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Attorney General Records Management Office of Strategic Planning & BUdgeting State Treasurer ADOA, Director's Office Management Services Special Services Motor Pool Building & Planning General Accounting Office Risk Management Office Enterprise Procurement Service Workman's Compensation Personnel Services Division ISO: Automation ISO: Telecommunication Units of Service Allocated Cost 2,543 $ 778 53 496 43 851 63 41 273 278 1,468 531 990 13 10 77 10,419 3,188 217 2,032 176 3,487 258 168 1,119 1,139 6,015 2,176 4,056 53 41 315 8,508 $ 34,859 21 3/ 4/ 2008 210 PM STATE OF ARIZONA OFFICE OF THE ATTORNEY GENERAL LEGAL SERVICES PROVIDED TO STATE AGENCIES SERVICES PROVIDED The Attorney General's Office serves as legal advisor to State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMS Circular A- 8?), Appendix S, Section 10. RELEVANCE TO GOVERNMENT PROJECTS Legal services required in the administration of Federal grants are provided by the Office of the Attorney General. BASIS OF ALLOCATION The allowable legal services costs are allocated on the basis of each agency's direct hourly usage of Attorney General services. Direct billed services are not included in the allocation. 22 3/ 4/ 2008 210 PM Arizona Attorney General's Office ATTORNEY GENERAL ( SpecialCounselfor Special PolicyAdvisor Directorof Children, Director 01 Directorof Solicitor Ge. neral [ Youlll and Families Communications Governmental Affairs Litigation for Law Enforcement L. CHIEF! CHIEF DEPUTY ASSISTANTATTORNEY ATTORNEYGENERAL GENERAL ,------, ADMINISTRATIVE CHILO~ FAMILY CIVIL-- J CIVILRIGHTS PUBLICADVOCACY [ l lJ OPERATIONS PROTECTION CRIMINAL L Library & ~ October, 2006 STATE OF ARIZONA ATTORNEY GENERAL, ADMINISTRATION ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures * Exclusions * Unallowable * Direct Costs Total allowable: $ 15,357,171 ( 5,070,203) ( 2,544,225) ( 1,486,039) 6,256,704 Equipment Use Occupancy Costs 91,233 2,299,631 Total to be allocated: $ 8,647,569 * Detailed on the Attorney General's Indirect Cost Proposal for FY Ending June 3 24 3/ 4/ 2008 210 PM STATE OF ARIZONA ATTORNEY GENERAL, ADMINISTRATION ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Civil Division: Administrative Law Bankruptcy & Collection Enforcement Education & Health Employment Law Liability Management Licensing & Enforcement Section Natural Resources Tax Section Transportation Section Child & Family Protection: DES - Other Protective Services Civil Rights Division: Compliance & Conflict Resolution Litigation Section Criminal Division: Capital Litigation Criminal Appeals Drug Enforcement & Violent Crimes Fraud & Public Corruption Special Investigations Victim Witness Public Advocacy Division: Consumer Protection & Advocacy Environmental Enforcement Allowable Unallowable FTE Allocated Costs FTE Cost 20.8 $ 186,587 FTE Cost 13.0 $ 116,616 33.8 $ 303,203 40.0 358,820 40.0 358,820 19.9 178,513 7.0 62,794 12.9 115,719 24.3 217,983 24.3 217,983 88.0 789,405 88.0 789,405 34.3 307,688 9.6 86,117 24.7 221,571 17.0 152,499 13 116,617 4.0 35,882 13.2 118,411 13.2 118,411 34.2 306,791 34.2 306,791 331.3 2,971,929 331.3 2,971,929 0.4 3,588 0.4 3,588 25.3 226,954 25.3 226,954 11.0 98,676 11.0 98,676 17.7 158,778 17.7 158,778 27.3 244,895 27.3 244,895 34.0 304,997 34.0 304,997 73.8 662,023 73.8 662,023 12.0 107,646 12.0 107,646 14.3 128,278 14.3 128,278 76.7 688,038 29.2 261,939 47.5 426,099 355 318,453 79.6 $ 714,054 35.5 318,453 884.4 $ 7,933,515 964.0 $ 8,647,569 NOTES: 1. Allowable FTE represents those Sections that provide Legal Services to State agencies. Direct billed services are not included ( Inter- governmental Service Agreements and FTE paid directly by the Department of Economic Security). ATIY- GEN_ 08 25 31412008 2: 10 PM STATE OF ARIZONA ATTORNEY GENERAL, LEGAL SERVICES PROVIDED TO STATE AGENCIES ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP Agency Counsel Division: Administrative Law Section Education & Health Section Natural resources Civil Division: Licensing & Enforcement Civil Rights & Public Advocacy Consumer Protection & Advocacy Total allowable: $ 1,634,577 509,589 845,212 740,097 2,337,307 6,066,782 Equipment Use Attorney General - Administration Office of Equal Opportunity Public Records 6,443 714,054 524 10,419 Total to be allocated: $ 6,798,222 26 31412008 2 10 PM STATE OF ARIZONA ATTORNEY GENERAL ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 187 30 19 5 4 194 2,339 1,176 0 74 3 11 10 2 16 47 292 9 312 2,723 5 10 23 905 14 41 85 154 216 18 5,445 29 41,007 441 55,843 Actual Costs for FY 2006 22,741 3,652 2,362 572 487 23,629 284,731 143,187 49 8,996 353 1,363 1,254 183 1,887 5,673 35,559 1,035 37,933 331,442 609 1,169 2,763 110,111 1,680 4,955 10,348 18,735 26,271 2,228 662,871 3,567 4,992,104 53,723 6,798,222 Estimated Costs for FY 2006 10,281 615 3,007 20 10,984 7,371 233,261 6,248 615 12,546 8,494 2,285 1,455 120,975 1,894 21,557 196,708 2,255 488 43,358 168,990 10,466 7,937 66,809 13,112 34,679 586,404 34,034 4,539,276 202,917 6,349,041 Fixed Roll Costs for Forward FY 2008 12,460 35,200 3,037 6,689 ( 645) 1,716 553 1,125 487 974 12,646 36,275 277,360 562,091 ( 90,074) 53,114 49 97 2,748 11,744 ( 262) 91 ( 11,182) ( 9,819) ( 7,240) ( 5,986) ( 2,285) ( 2,285) ( 1,272) ( 1,089) 1,887 3,774 ( 115,302) ( 109,629) 35,559 71,119 ( 859) 175 16,376 54,310 134,734 466,176 ( 1,647) ( 1,038) 681 1,849 ( 40,595) ( 37,831) ( 58,879) 51,232 ( 8,786) ( 7,106) ( 2,983) 1,972 10,348 20,695 ( 48,074) ( 29,338) 13,159 39,430 ( 32,451) ( 30,223) 76,468 739,339 ( 30,467) ( 26,901) 452,827 5,444,931 ( 149,195) ( 95,472) 449,181 7,247,402 27 3/ 4/ 2008 210 PM STATE OF ARIZONA ATTORNEY GENERAL ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Units of Service Allocated Cost ADOA, Director's Office Enterprise Procurement Service State Treasurer 203.2 118.5 119.6 $ 24,737 14,426 14,560 Total allocated: 441.3 $ 53,723 28 3/ 4/ 2008 210 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION STATEWIDE ALLOCATION PLAN FOR THE FISCAL YEAR 2008 INTRODUCTION The Arizona Department of Administration provides certain centralized general support services to State agencies, including accounting and financial services, personnel, building and grounds maintenance, building, planning and construction services, purchasing, risk management, automated technology planning and operation, telecommunications and security services. 29 INDEX 3/ 4/ 2008 2 11 PM Arizona Departrr  t of Administration Director Deputy Director Budgel Legislative liaison I PIQ Ombudsman/ Operations Slate 9- 1  1 Program Administration STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION INSURANCE PREMIUM SERVICES PROVIDED The Risk Management Self Insurance Fund covers liability, property and casualty insurance. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?) , Appendix B, Section 22. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION The portion billed to the General Fund was allocated to each Arizona Department of Administration section based on General Fund full- time equivalent ( FTE) employees. 31 3/ 412008 2.11 PM STATE OF ARIZONA ADOA, INSURANCE PREMIUM ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Total FY 06 Insurance Premium $ 2,581,000 Other than General Fund Premium costs ( 2,222,600) Total allowable: $ 358,400 Central Service Units of Service Allocated Cost Director's Office 19.2 $ 20,547 Management Services 27.5 29,430 Mail Room 4.0 4,281 General Accounting 78.3 83,794 Enterprise Procurement Service 40.2 43,021 Tenant Services 116.7 124,889 Capitol Police 49.0 52,438 Total allocated: 334.9 $ 358,400 32 3/ 4/ 2008 211 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION DIRECTOR'S OFFICE SERVICES PROVIDED The Director of the Arizona Department of Administration coordinates and evaluates the programs throughout the Department, with the ultimate goal of providing effective and efficient services to user State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION The basis of allocation is the ratio of full- time equivalent ( FTE) employees within each division to the total number within the Department. 33 3/ 412008 212 PM STATE OF ARIZONA ADOA, DIRECTOR'S OFFICE ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Insurance Premium Total allowable: $ 801,609 ( 4,800) 796,809 Equipment Use Occupancy Costs Occupancy ( Conf Rm) GF Insurance Premium Office of Strategic Planning & BUdgeting Office of Equal Opportunity Records Management Attorney General 2,298 90,949 48,647 20,547 58,166 5,663 176 24,737 Total to be allocated: $ 1,047,992 34 31412008 2: 12 PM STATE OF ARIZONA ADOA, DIRECTOR'S OFFICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Dept of Administration ADOA, Director's Office Capitol Police Management Services Special Services Motor Pool Surplus Property Mail Room Tenant Services Building & Planning General Accounting Office Risk Management Office Enterprise Procurement Service Workman's Compensation Personnel Services Division ISO: Automation ISO: Telecommunication ISO: 911 Emergency Total allocated: Units of Service 19.2 49.0 27.5 14.3 19.0 23.0 4.0 116.7 56.0 78.3 67.0 40.2 29.0 183.0 158.4 22.0 5.0 911.6 Allocated Cost $ 22,073 56,331 31,615 16,440 21,843 26,441 4,598 134,160 64,379 90,015 77,024 46,215 33,339 210,380 182,100 25,292 5,748 $ 1,047,992 35 3/ 4/ 2008 2 12 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION MANAGEMENT SERVICES DIVISION SERVICES PROVIDED The Division of Management Services of the Arizona Department of Administration is responsible for providing administrative services to all the divisions of the department. Services include accounting, purchasing and general office services. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?). Appendix C, Paragraph A- 1. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION The basis of allocation is the ratio of full- time equivalent ( FTE) employees within each division to the total number within the Department. 36 3/ 4/ 2008 2: 12 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Insurance Premium Exclude Rent Total allowable: $ 1,162,572 ( 224,200) ( 86,700) 851,672 Equipment Use Occupancy Costs GF Insurance Premium Records Management ADOA, Director's Office 4,277 173,453 29,430 3,487 31,615 Total to be allocated: $ 1,093,933 37 3/ 4/ 2008 212 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Dept of Administration ADOA, Director's Office Capitol Police Management Services Special Services Motor Pool Surplus Property Mail Room Tenant Services Building & Planning General Accounting Office Risk Management Office Enterprise Procurement Service Workman's Compensation Personnel Services Division ISO: Automation ISO: Telecommunication ISO: 911 Emergency Total allocated: Units of Service 19.2 49.0 27.5 14.3 19.0 23.0 4.0 116.7 56.0 78.3 67.0 40.2 29.0 183.0 158.4 22.0 5.0 911.6 Allocated Cost $ 23,040 58,801 33,000 17,160 22,800 27,600 4,800 140,042 67,201 93,961 80,401 48,241 34,800 219,603 190,082 26,400 6,000 $ 1,093,933 38 3/ 4/ 2008 2.12 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION MANAGEMENT SERVICES DIVISION, MAIL ROOM SERVICES PROVIDED The Mail Room Section of the Management Services Division is responsible for collecting, sorting and posting of mail for the Arizona Department of Administration and other State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix B, Section? RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs have been identified and allocated on actual postage charges. 39 3/ 4/ 2006 ' 2. 12 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION, MAIL ROOM ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures $ 123,300 Exclude Insurance Premium ( 1,300) Total allowable: 122,000 Occupancy Costs 7,704 GF Insurance Premium 4,281 Director's Office 4,598 Management Services 4,800 Total to be allocated: $ 143,383 40 314/ 2008 2: 12 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION - MAIL ROOM ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veteran's Service Commission INSPECTION AND REGULAnON Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Depa rtment of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 14,387 684 12,680 21,630 243 75 3,544 4,929 5 41,085 4,147 2,205 255 99,810 2,956 17,688 23 592 323,504 119,347 669,787 Actual Costs for FY 2006 3,080 147 2,715 4,630 52 16 759 1,055 1 8,795 888 472 55 21,365 633 3,787 5 127 69,253 25,549 143,383 Estimated Costs for FY 2006 4,026 2,284 6,655 27 3 2 7,049 244 106 2,747 22,607 1,643 1 4,038 2,865 14 60,209 21,566 136,086 Fixed Roll Costs for Forward FY 2008 ( 946) 2,134 147 294 431 3,145 ( 2,025) 2,605 25 77 13 29 759 1,518 1,055 2,110 ( 1) 1,746 10,541 644 1,532 472 944 ( 52) 3 ( 2,747) ( 2,747) ( 1,240) 20,126 ( 1,010) ( 377) ( 1) ( 1) ( 251) 3,535 ( 2,865) ( 2,865) ( 14) ( 14) 5 10 127 254 9,044 78,297 3,983 29,532 7,299 150,683 41 3/ 412008 2.12 PM STATE OF ARIZONA MANAGEMENT SERVICES DIVISION - MAIL ROOM ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Office of Strategic Planning & Budgeting Office of Equal Opportunity ADOA, Director's Office Capitol Police Building & Planning Special Services Motor Pool Surplus Property Tenant Services Management Services Division General Accounting Office Enterprise Procurement Service Risk Management Personnel Services Division ISD: Technology and Telecom ISD: 911 State Treasurer Total allocated: Units of Service 10 86 527 1,938 846 18,908 495 6,466 578 1,174 26,872 1,008 28,597 27,449 578 514 3,301 119,347 Allocated Cost $ 2 19 113 415 181 4,048 106 1,384 124 251 5,753 216 6,122 5,876 124 110 707 $ 25,549 42 3/ 4/ 200& 2: 12 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION GENERAL ACCOUNTING OFFICE SERVICES PROVIDED The General Accounting Office ( GAO) of the Arizona Department of Administration is responsible for maintaining all official accounting records relating to the accounts of the State and its agencies. This Office prepares and issues warrants. The GAO is responsible for preparing the Statewide Comprehensive Annual Financial Report in accordance with generally accepted accounting principles, the Single Audit Act of 1984 and OMB Circular A- 133. The GAO prepares the Statewide Cost Allocation Plan ( SWCAP) in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?) and OMB Circular A- 133, and the Cash Management Improvement Act Annual Report in accordance with 31 CFR 205. The GAO also prepares the Budgetary ( Legal) Basis Annual Report which discloses the cash basis ending fund balance of all State funds as well as the budgetary performance of all State agencies. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix C, Paragraph A- 1. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs have been identified and allocated on the total number of accounting transactions, actual payroll warrants, and non- payroll warrants processed. 43 3/ 4/ 2008 2 13 PM STATE OF ARIZONA GENERAL ACCOUNTING OFFICE ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures $ 5,868,070 Exclude Rent ( 1,822,893) Exclude CMIA ( 9,466) Exclude Cash Basis Annual Report Cost ( 51,346) Exclude Insurance Premium ( 25,200) Total allowable: 3,959,164 Equipment Use 35,742 Occupancy Costs 270,043 GF Insurance Premium 83,794 Records Management 1,139 ADOA, Director's Office 90,015 Management Services 93,961 Mail Room 5,753 Total to be allocated: $ 4,539,611 ====::: i::!:::::::====== 3/ 4/ 2008 213 PM STATE OF ARIZONA GENERAL ACCOUNTING OFFICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Actual AFIS" Costs Estimated Fixed Units of Costs for Collections less Costs for Roll Costs for Service FY 2006 FY 2006 Collections FY 2006 Forward FY 2008 GENERAL GOVERNMENT Attorney General 148,193 51,480 1,300 50,180 43,213 6,967 57,147 Department of Commerce 40,538 14,082 10,700 3,382 2,562 820 4,202 Department of Housing 63,282 21,983 2,300 19,683 14,529 5,154 24,837 Office of the Governor 38,327 13,314 13,314 10,813 2,501 15,815 Library, Archives & Public Records 28,559 9,921 9,921 8,892 1,029 10,951 0 HEALTH AND WELFARE 0 Health Care Cost Containment System 356,217 123,744 23,400 100,344 90,015 10,329 110,673 Department of Economic Security 2,058,616 715,132 715,132 617,232 97,899 813,031 Department of Environmental Quality 410,766 142,694 237,000 ( 94,306) ( 64,665) ( 29,641 ) ( 123,947) Department of Health Services 581,307 201,937 201,937 161,060 40,877 242,814 Council for the Hearing Impaired 8,927 3,101 3,101 2,895 206 3,307 Veterans' Services 37,694 13,094 11,900 1,194 1,448 ( 254) 941 0 INSPECTION AND REGULATION 0 Department of Agriculture 66,024 22,936 22,936 20,506 2,430 25,365 Dept of Building & Fire Safety 10,782 3,746 3,746 3,116 630 4,375 Corporation Commission 37,315 12,963 9,800 3,163 1,757 1,406 4,568 Industrial Commission 60,983 21,185 23,400 ( 2,215) ( 2,306) 91 ( 2,125) State Mine Inspector 3,710 1,289 1,289 1,355 ( 66) 1,223 Radiation Regulatory Agency 8,739 3,036 3,036 2,869 166 3,202 Board of Nursing 10,615 3,687 2,700 987 946 41 1,029 Structural Pest Control Commission 7,991 2,776 2,776 2,243 533 3,309 0 EDUCATION 0 AZ Commission on the Arts 7,583 2,634 2,634 2,696 ( 62) 2,572 Bd of Dir for Community Colleges 0 0 0 a 0 0 School for the Deaf and the Blind 85,126 29,571 5,700 23,871 22,974 897 24,769 Department of Education 293,200 101,853 10,000 91,853 82,683 9,170 101,023 Board of Regents 2,256 784 784 725 58 842 Arizona State University 994 345 345 23,044 ( 22,699) ( 22,354) Northern Arizona University 411 143 143 8,324 ( 8,182) ( 8,039) University of Arizona 1,418 493 493 27,180 ( 26,688) ( 26,195) a PROTECTION AND SAFETY a Department of Corrections 777,550 270,109 15,800 254,309 248,236 6,073 260,382 AZ Criminal Justice Commission 14,137 4,911 2,800 2,111 1,869 242 2,353 Dept of Emergency & Military Affairs 108,396 37,655 37,655 31,137 6,518 44,173 Department of Public Safety 268,106 93,136 68,100 25,036 14,727 10,309 35,345 Juvenile Corrections 183,818 63,856 63,856 64,324 ( 468) 63,387 0 TRANSPORTATION a Department of Transportation 1,719,600 597,363 836,500 ( 239,137) ( 322,020) 82,882 ( 156,255) 0 NATURAL RESOURCES 0 Game and Fish Department 444,432 154,389 136,000 18,389 ( 48,047) 66,436 84,825 Arizona Geological Survey 6,523 2,266 2,000 266 ( 169) 435 701 State Land Department 74,922 26,027 3,500 22,527 11,722 10,805 33,331 State Parks Board 90,146 31,315 17,300 14,015 12,235 1,780 15,796 Department of Water Resources 49,243 17,106 8,900 8,206 10,264 ( 2,058) 6,148 OTHERS 2,261,280 785,534 91,500 694,034 493,214 200,820 894,854 CENTRAL SERVICE 2,700,242 938,023 218,000 720,023 538,694 181,329 901,351 TOTAL 13,067,968 4,539,611 1,738,600 2,801,011 2,142,295 658,716 3,459,728 GAO 08 45 314/ 2008 2 13 PM STATE OF ARIZONA GENERAL ACCOUNTING OFFICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Agency Units of Service Allocated Cost Office of Strategic Planning & Budgeting 5,882 $ 1,568 Office of Equal Opportunity 1,481 395 Records Management 5,213 1,390 Attorney General 11,979 3,194 Dept of Administration* 2,173,857 579,661 State Treasurer 501,830 133,814 Total allocated: 2,700,242 $ 720,023 * Oept of Administration Units of Service Allocated Cost AOOA, Director's Office 45,785 $ 12,209 Capitol Police 116,848 31,158 Management Services 65,578 17,486 Special Services 34,101 9,093 Motor Pool 45,309 12,082 Surplus Property 54,847 14,625 Mail Room 9,539 2,543 Tenant Services 278,290 74,206 Building & Planning 133,541 35,609 General Accounting Office 186,719 49,789 Risk Management Office 159,772 42,603 Enterprise Procurement Service 95,863 25,562 Workman's Compensation 69,155 18,440 Personnel Services Division 436,393 116,365 ISO: Automation 377,730 100,722 ISO: Telecommunication 52,463 13,989 ISO: 911 Emergency 11,923 3,179 Total allocated to AOOA: 2,173,857 $ 579,661 46 3/ 4/ 2008 2: 13 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION ENTERPRISE PROCUREMENT SERVICE SERVICES PROVIDED The Enterprise Procurement Service is responsible for the centralized awarding of purchase contracts currently being used by all State agencies. The office prescribes the standards of quality, specifications and the methods of acquisition, and maintains records of all State owned property and equipment. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMS Circular A- 8?). Appendix C, Paragraph A- 1. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs are allocated on the basis of estimated percentage of time expended for benefiting agencies in relationship to the total hours expended for all agencies and functions. Agency FTE is used to allocate total statewide hours to each agency. 47 3/ 4/ 2008 2- 13 PM STATE OF ARIZONA ENTERPRISE PROCUREMENT SERVICE ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclude Utilities Exclude Insurance Premium Total allowable: $ 1,778,962 ( 108) ( 10,600) 1,768,254 Equipment Use Occupancy Costs GF Insurance Premium Records Management Attorney General ADOA, Director's Office Management Services Mail Room General Accounting Office 2,627 109,173 43,021 2,176 14,426 46,215 48,241 216 25,562 Total to be allocated: $ 2,059,910 48 31412008 213 PM STATE OF ARIZONA ENTERPRISE PROCUREMENT SERVICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veteran's Service Commission INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Fixed Roll Costs for Forward FY 2008 ( 17,813) 567 10,806 25,387 ( 11,889) ( 6,608) ( 359) 28,947 3,643 11,318 11,042 48,593 45,068 207,617 11,674 42,050 3,028 38,416 10,410 28,344 7,756 22,223 13,508 38,874 ( 276) 479 4,140 14,246 11,137 36,392 2,485 5,307 ( 5,165) 3,032 ( 1,672) 45 9,281 21,348 3,318 8,996 ( 14,060) 16,769 ( 17,014) 1,043 ( 148) 257 ( 21,920) 95,153 ( 10,661) 19,549 ( 29,960) 61,931 ( 45,003) 114,651 ( 3,973) 2,849 21,953 47,881 ( 8,837) 31,999 9,098 47,040 ( 5,066) 88,448 14,906 39,520 ( 1,344) ( 1,165) ( 9,435) 2,833 4,318 13,502 520 6,934 ( 236,579) 159,771 256,851 749,139 13,766 2,073,676 Units of Service 14 11 4 23 6 29 126 24 27 14 11 20 1 8 20 2 6 1 9 4 24 14 0 91 23 71 124 5 20 32 29 73 19 0 10 7 5 308 382 1,600 Actual Costs for FY 2006 18,380 14,581 5,281 29,306 7,675 37,551 162,549 30,377 35,388 17,934 14,467 25,367 755 10,106 25,255 2,822 8,198 1,717 12,067 5,678 30,829 18,057 405 117,073 30,210 91,890 159,654 6,822 25,929 40,836 37,942 93,514 24,613 179 12,268 9,183 6,414 396,350 492,288 Estimated Costs for FY 2006 36,193 3,776 17,170 29,665 4,031 26,509 117,481 18,703 32,360 7,524 6,712 11,859 1,031 5,966 14,118 337 13,363 3,389 2,786 2,359 44,889 35,071 553 138,992 40,871 121,850 204,657 10,796 3,976 49,673 28,844 98,580 9,707 1,523 21,703 4,865 5,894 632,928 235,437 2,059,910 2,046,144 49 31412008 213 PM STATE OF ARIZONA ENTERPRISE PROCUREMENT SERVICE ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Attorney General Records Management Office of Equal Opportunity Office of Strategic Planning & Budgeting State Treasurer ADOA, Director's Office Capitol Police Management Services Motor Pool Surplus Property MSD - Mail Room Tenant Services Building & Planning General Accounting Office Risk Management Enterprise Procurement Service Personnel Services Division ISO - Automation ISO - Telecommunication ISO - 911 Emergency Units of Service 0.9 0.2 0.2 12.4 0.8 5.0 1.1 26.7 8.7 10.4 12.2 41.0 34.8 16.1 13.4 102.5 14.1 63.4 14.5 4.0 382.4 Allocated Cost $ 1,156 276 300 15,919 1,000 6,384 1,381 34,326 11,194 13,364 15,714 52,725 44,846 20,775 17,257 132,021 18,184 81,611 18,705 5,150 $ 492,288 50 31412008 2: 13 PM STATE OF ARIZONA OFFICE OF THE STATE TREASURER SERVICES PROVIDED The State Treasurer is the fiscal agent for the State. He receives moneys due to the State, maintains custody over the moneys and disburses the moneys in accordance with warrants issued by the Financial Services Division. The State Treasurer maintains records of all moneys received and disbursed. He is also responsible for the safekeeping of all securities lawfully held by this State. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 87), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs are allocated on the basis of the number of documents processed by the Treasurer's Office for each benefiting agency to the total documents processed. Documents include actual non- payroll warrants, actual payroll warrants and actual deposits. The only costs allocated to agencies are the indirect costs allocated to the Treasurer's Office. 51 3/ 412008 214 PM r== Slate Treasurer David Petersen , ~\ CW£" Wt~ ljt" I '" ca Deputy Tre~ surer -~~ Operations ~ E. Blaine Vance ~~ TR Exec Secy I Kim Syra i \ TRASO II Rhoda Bryce 1 Chief of Staff Tony Malaj ~==;;;;==.:"' i=~~~,;!!: f!! ~~~ t$ fu1~'~ ~~*~\! 1$} t~~~ Admin Asst vacant TR Intern vacant ------- I I vacant A~ I . ~ rl Prog/ Proj Spec II I ! Accountant III Betty Hammon Kim Peed h L.. l Fis Svs Tech I I Fls Svs Spec III vacant Patricia Ruiz H Fis Svs Spec I f Freida Chappel Accountant III Lorraine Jones I Acct Tech III Susan Secheslin loff Fis Svs Spec V Carol Navarro Fis Svs Spec 111 Pam Dickinson Y Admin Asstlll Katherine Jaramillo Office of the State- Treasurer Investment Accounting vacant Accountant V Dale Stomberg TR Fin Analyst Shahzad Malik TR Exec Cons I Helen Garafola ProglProj Spec II I Laurie Key Admin Asst II t Kaly Cabrera Info Tech Spec V Henri Gauthier I rTreas Fin Sys Mgr John Turner Info Tech Spec III Shannon Cunnin ham Deputy Treasurer Investments vacant '\ TR Portfolio. f-- ManagerfTrader Tim White ~ TR Portfotlo f- ManagerlTrader vacant FR ProglProj Spec II- Richard Greene STATE OF ARIZONA OFFICE OF THE STATE TREASURER ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP Allocated Costs: Office of Strategic Planning & Budgeting Office of Equal Opportunity Records Management Attorney General Mail Room General Accounting Enterprise Procurement Service $ 2,401 220 2,032 14,560 707 133,814 1,000 Total to be allocated: $ 154,733 Treasurer_ 08 53 314/ 2008 2: 14 PM STATE OF ARIZONA OFFICE OF THE STATE TREASURER ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts St Bd of Directors for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency SVC5 & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTAnON Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 25,249 6,011 9,688 7,395 5,424 49,594 740,202 30,024 82,851 1,742 11,613 17,830 5,110 12,875 14,298 835 2,050 3,497 3,566 1,601 33,557 52,344 1,049 165 50 206 284,873 4,504 26,910 83,653 36,863 357,514 158,888 1,232 12,168 17,913 10,700 1,588,147 96,933 3,799,124 Actual Costs for FY 2006 1,028 245 395 301 221 2,020 30,147 1,223 3,374 71 473 726 208 524 582 34 83 142 145 65 0 1,367 2,132 43 7 2 8 11,603 183 1,096 3,407 1,501 14,561 6,471 50 496 730 436 64,683 3,948 154,733 Estimated Costs for FY 2006 1,023 292 383 294 213 2,029 30,521 1,444 3,523 71 528 821 213 565 720 40 89 149 145 84 0 1,492 2,267 48 3,131 1,125 3,691 13,671 187 986 3,667 1,704 9,462 3,350 91 465 803 482 55,382 4,323 149,475 Fixed Roll Costs for Forward FY 2008 6 1,034 ( 47) 198 11 406 8 309 8 229 ( 9) 2,011 ( 373) 29,774 ( 221) 1,002 ( 149) 3,226 ( 0) 71 ( 55) 418 ( 95) 631 ( 5) 203 ( 41) 484 ( 137) 445 ( 6) 28 ( 5) 78 ( 6) 136 0 146 ( 19) 46 00 ( 126) 1,241 ( 135) 1,997 ( 5) 37 ( 3,124) ( 3,117) ( 1,123) ( 1,121) ( 3,683) ( 3,675) ( 2,069) 9,534 ( 3) 180 110 1,206 ( 260) 3,147 ( 203) 1,299 5,099 19,660 3,121 9,592 ( 40) 10 31 526 ( 73) 656 ( 46) 390 9,301 73,984 ( 375) 3,573 5,259 159,992 Treasurer_ 08 54 3/ 4/ 2008 214 PM STATE OF ARIZONA OFFICE OF THE STATE TREASURER ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Office of Strategic Planning & Budgeting Office of Equal Opportunity Records Management Attorney General Dept of Administration* State Treasurer Total allocated: Units of Service 1,135 193 990 2,041 81,202 11,372 96,933 $ $ Allocated Cost 46 8 40 83 3,307 463 3,948 * Dept of Administration AOOA, Director's Office Capitol Police Management Services Special Services Motor Pool Surplus Property Mail Room Tenant Services Building & Planning General Accounting Office Risk Management Office Enterprise Procurement Service Workman's Compensation Personnel Services Division ISO: Automation ISO: Telecommunications ISO: 911 Emergency Total allocated to ADOA: Units of Service 1,710 4,365 2,450 1,274 1,692 2,049 356 10,395 4,988 6,975 5,968 3,581 2,583 16,301 14,110 1,960 445 81,202 $ $ Allocated Cost 70 178 100 52 69 83 15 423 203 284 243 146 105 664 575 80 18 3,307 ss 3/ 4/ 2008 2 14 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION RISK MANAGEMENT SERVICES PROVIDED Risk Management provides a program of insurance coverage to the State for buildings, contents, personal property. and liability losses. Policies are purchased or self- insurance programs are developed as determined to be in the best interest of the State. A program of risk management and loss prevention to reduce risks and accidents attempts to economize the total insurance costs of the State. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?). Appendix B. Section 22. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects. as well as to regular State agency operations. Accordingly. the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION The basis of allocation is the ratio of insurance costs for benefiting agencies to total insurance costs for all agencies. Only the costs allocated to Risk Management are included here. Their administrative costs are billed to agencies in the premium. 56 3/ 4/ 2008 214 PM STATE OF ARIZONA RISK MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Allocated Costs: Records Management ADOA, Director's Office Management Services Division Mail Room General Accounting Office Enterprise Procurement Service State Treasurer Total to be allocated: $ 6,015 77,024 80,401 6,122 42,603 17,257 243 $ 229,665 =====:::::::======== 3/ 4/ 2008 2: 14 PM STATE OF ARIZONA RISK MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP GENERAL GOVERNMENT Attorney General Department of Commerce Department of Housing Office of the Governor Library, Archives & Public Records HEALTH AND WELFARE Health Care Cost Containment System Department of Economic Security Department of Environmental Quality Department of Health Services Comm for the Deaf & the Hard of Hearing Veterans' Services INSPECTION AND REGULATION Department of Agriculture Dept of Building & Fire Safety Corporation Commission Industrial Commission State Mine Inspector Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission EDUCATION AZ Commission on the Arts Bd of Dir for Community Colleges School for the Deaf and the Blind Department of Education Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections AZ Criminal Justice Commission Dept of Emergency & Military Affairs Department of Public Safety Juvenile Corrections TRANSPORTATION Department of Transportation NATURAL RESOURCES Game and Fish Department Arizona Geological Survey State Land Department State Parks Board Department of Water Resources OTHERS CENTRAL SERVICE TOTAL Units of Service 183,839 47,200 15,900 86,600 61,394 571,000 5,135,600 275,500 1,383,400 6,400 188,900 123,200 26,000 279,300 124,700 120,800 11,600 15,900 13,000 7,000 0 472,000 277,600 14,200 5,150,100 2,240,400 8,137,400 7,388,800 9,400 278,200 5,324,100 1,012,600 16,794,400 758,900 6,200 551,300 362,700 130,100 5,213,200 2,627,467 65,426,300 Actual Costs for FY 2006 645 166 56 304 216 2,004 18,027 967 4,856 22 663 432 91 980 438 424 41 56 46 25 0 1,657 974 50 18,078 7,864 28,565 25,937 33 977 18,689 3,555 58,953 2,664 22 1,935 1,273 457 18,300 9,223 229,665 Estimated Costs for FY 2006 859 146 40 135 233 1,645 14,843 715 3,812 12 702 414 103 1,482 501 336 33 42 34 20 12 1,487 555 31 18,225 6,903 28,259 24,881 30 1,172 16,652 4,382 56,174 2,783 21 1,872 1,133 219 17,374 11,212 219,485 Fixed Roll Costs for Forward FY 2008 ( 214) 432 20 186 16 72 169 473 ( 17) 198 359 2,363 3,184 21,212 252 1,219 1,044 5,901 11 33 ( 39) 624 18 451 ( 12) 80 ( 501) 479 ( 63) 375 88 512 7 48 14 70 11 57 4 29 ( 12) ( 12) 170 1,827 420 1,394 18 68 ( 147) 17,932 961 8,826 305 28,870 1,056 26,993 3 36 ( 195) 781 2,037 20,726 ( 828) 2,727 2,779 61,732 ( 119) 2,545 1 23 63 1,999 140 1,413 237 694 00 926 19,226 ( 1,989) 7,234 10,180 239,845 58 3/ 4/ 2008 214 PM STATE OF ARIZONA RISK MANAGEMENT ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Central Service Agency Units of Service Allocated Cost Office of Strategic Planning & Budgeting 6,800 $ 24 Office of Equal Opportunity 2,500 9 Records Management 11,206 39 Attorney General 14,861 52 Dept of Administration* 2,581,000 9,060 State Treasurer 11,100 39 Total allocated: 2,627,467 $ 9,223 * Dept of Administration Allocated Cost ADOA, Director's Office $ 191 Capitol Police 487 Management Services 273 Special Services 142 Motor Pool 189 Surplus Property 229 Mail Room 40 Tenant Services 1,160 Building & Planning 557 General Accounting Office 778 Risk Management Office 666 Enterprise Procurement Service 400 Workman's Compensation 288 Personnel Services Division 1,819 ISO: Automation 1,574 ISO: Telecommunications 219 ISO: 911 Emergency 50 Total allocated: 911.6 $ 9,060 Units of Service 19.2 49.0 27.5 14.3 190 23.0 4.0 116.7 56.0 78.3 67.0 40.2 29.0 183.0 158.4 22.0 5.0 59 3/ 4/ 2008 2 14 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION BUILDING AND PLANNING SERVICES SERVICES PROVIDED Building and Planning is responsible for construction review, building/ construction inspection, land acquisitions, tenant improvements, building renovation, state capital planning, building renewal allocations, office space allocations, office lease reviews, agency relocation and parking. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 87), Appendix B, Section 11. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION These are bUilding specific depreciation costs and are used in the occupancy calculation. Costs have been classified into four types and are depreciated as follows: ( 1) Original Construction - cost of original construction or the acquisition cost has been depreciated on a 40 year life. ( 2) Built- in Equipment - cost of equipment such as shelving, desk and modular furniture has been depreciated on a 15 year life. ( 3) Major Renovation - cost of improvements such as elevator enhancements, remodeling, new air conditioning systems and other improvements has been depreciated on a 10 year life. ( 4) Minor Remodeling - cost of minor improvements such as carpeting and draperies has been depreciated on a 5 year life. 60 3/ 4/ 2008 2: 14 PM STATE OF ARIZONA BUILDING AND PLANNING SERVICES ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures Exclusions ( Non ADOA Renewal Cost) Building Renewal ( to depreciation schedule) Exclusion ( Operating Transfers) Exclude Insurance Premium Exclude Utilities Exclude Health Lab Exclude Rent Total allowable: Equipment Use Occupancy Costs Records Management ADOA, Director's Office Management Services Division Mail Room General Accounting Office Enterprise Procurement Service Treasurer's Office Risk Management Office Total to be allocated: $ 5,311,584 ( 2,268,384) ( 525,979) ( 2,990) ( 58,575) ( 250,000) ( 49,335) ( 221,143) 1,935,179 2,820 288,087 1,119 64,379 67,201 181 35,609 44,846 203 557 $ 2,440,180 These costs are used in the computation of the Occupancy Costs found on page 67. 61 3/ 4/ 2008 214 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION CAPITOL POLICE SERVICES PROVIDED The Capitol Police provide public safety services in the Phoenix and Tucson capitol complexes through vehicle, bicycle and foot patrols. They respond to emergencies, conduct criminal investigations and provide safety and security training for employees. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 87), Appendix A, Section C. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Costs associated with providing for the Phoenix Capitol Mall security have been allocated on the total square footage of buildinqs served. Costs associated with providing security for the Tucson Complex have been allocated on the total square footage of buildings served. 62 3/ 4/ 2008 2 15 PM STATE OF ARIZONA CAPITOL POLICE ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures $ 2,106,189 Exclude Rent ( 12,750) Exclude Health Lab ( 295,591) Exclude Insurance Premium ( 15,560) Exclude Operating Transfers ( 205) Total allowable: 1,782,083 Equipment Use 4,361 Occupancy 110,425 GF Insurance Premium 52,438 ADOA, Director's Office 56,331 Management Services Division 58,801 Mail Room 415 General Accounting Office 31,158 Enterprise Procurement Service 1,381 State Treasurer 178 Risk Management Office 487 Total to be allocated: $ 2,098,058 These costs are used in the computation of the Occupancy Costs found on page 67. SECURITY_ OB 63 314/ 2008 215 PM STATE OF ARIZONA ARIZONA DEPARTMENT OF ADMINISTRATION TENANT SERVICES SERVICES PROVIDED Tenant Services maintains and services certain buildings in the Phoenix and Tucson area. The services provided include: custodial and janitorial services, security, space allocation, grounds and parking area maintenance, facilities planning and various other services of a general nature. ALLOWANCE UNDER 2 CFR Part 225 The costs incurred are in accordance with 2 CFR Part 225 ( formerly OMB Circular A- 8?), Appendix B, Section 25. RELEVANCE TO GOVERNMENT PROJECTS These services are applicable to Federal projects, as well as to regular State agency operations. Accordingly, the Federal grant programs benefit from these services and should bear their proportionate share of the costs. BASIS OF ALLOCATION Utilities and elevator costs are recorded by facility. Custodial, maintenance, grounds and security costs are prorated based on each facility's ratio of square footage to the total square footage of all applicable facilities. 64 3/ 4/ 2008 2 15 PM STATE OF ARIZONA TENANT SERVICES ACTUAL FY 2006 COSTS FOR THE FY 2008 SWCAP AFIS FY 06 Expenditures $ 14,946,130 Exclude Rent ( 387,090) Exclude Insurance Premium ( 77,800) Exclude Health Lab ( 49,335) Total allowable: 14,431,905 Equipment Use 40,873 Occupancy Costs 246,695 GF Insurance Premium 124,889 ADOA, Director's Office 134,160 Management Services Division 140,042 Mail Room 124 General Accounting Office 74,206 Enterprise Procurement Service 52,725 Treasurer's Office 423 Risk Management Office 1,160 Total to be allocated: $ 15,247,202 These costs are used in the computation of the Occupancy Costs found on page 67. 65 3/ 4/ 2008 2 15 PM STATE OF ARIZONA DEPARTMENT OF ADMINISTRATION - GENERAL SERVICES DIVISION - OCCUPANCY ALLOCATION OF FY 2006 COSTS FOR THE FY 2008 SWCAP Actual Estimated Fixed Costs for Costs for Roll Costs for FY 2006 FY 2006 Forward FY 2008 GENERAL GOVERNMENT Attorney General 2,675,824 2,527,709 148,115 2,823,938 Department of Commerce 362,640 411,614 ( 48,975) 313,665 Department of Housing 169,149 191,993 ( 22,844) 146,305 Office of the Governor 626,276 711,282 ( 85,006) 541,271 Library, Archives & Public Records 942,390 939,774 2,616 945,006 HEALTH AND WELFARE Health Care Cost Containment System 25,403 25,501 ( 98) 25,305 Department of Economic Security 3,234,257 3,168,628 65,629 3,299,887 Department of Environmental Quality 2,441,858 2,439,801 2,057 2,443,915 Department of Health Services 3,553,736 3,287,607 266,129 3,819,865 Comm for the Deaf & Hard of Hearing 56,518 61,168 ( 4,650) 51,868 Veterans' Services 13,490 ( 13,490) ( 13,490) INSPECTION AND REGULATION Department of Agriculture 745,837 759,286 ( 13,449) 732,388 Dept of Building & Fire Safety 210,737 188,957 21,780 232,517 Corporation Commission 798,531 771,170 27,361 825,891 Industrial Commission State Mine Inspector 71,621 79,942 ( 8,321) 63,300 Radiation Regulatory Agency Board of Nursing Structural Pest Control Commission 96,962 97,302 ( 340) 96,622 EDUCATION AZ Commission on the Arts 41,462 40,487 976 42,438 St Bd of Directors for Community Colleges School for the Deaf and the Blind Department of Education 867,499 873,238 ( 5,739) 861,759 Board of Regents Arizona State University Northern Arizona University University of Arizona PROTECTION AND SAFETY Department of Corrections 1,469,199 1,485,492 ( 16,294) 1,452,905 AZ Criminal Justice Commission 162,840 153,695 9,145 171,985 Dept of Emergency Svcs & Military Affairs Department of Public Safety Juvenile Corrections 480,609 492,867 ( 12,258) 468,351 TRANSPORTATION Department of Transportation 41,846 40,801 1,045 42,890 NATURAL RESOURCES Game and Fish Department Arizona Geological Survey 90,450 97,288 ( 6,838) 83,612 State Land Department 652,188 630,426 21,762 673,951 State Parks Board 279,781 229,987 49,794 329,575 Department of Water Resources 207,941 76,441 131,501 339,442 OTHERS 9,171,064 9,333,104 ( 162,040) 9,009,024 CENTRAL SERVICE 3,907,427 3,925,914 ( 18,487) 3,888,940 TOTAL 33,384,045 33,054,962 329,083 33,713,127 66 3/ 5/ 2008 9 35 AM -- -- -- - -- --- I FY 2006 STATEWIDE COST ALLOCATION PLAN-= ICOST PER SQUARE FOOT I Sw::. AP 08 L C ss ss L L L l 1---- ss ss ss ss L Available Space BLDG CODE BUILDING ADDRESS Office Slorage Shop 47 Evans House 1100 W washingten 3.728 Carnegie Library 9,000 23 1101 WlNashington Corporation Commission 41,264 19 1200 WlNashinglon 912,877 67.539 83,787177,185 2,299 377,766 204,301 101,832 101,832 204,301 0 22 0 Law Building ~ 75 W washington -~ 46,249 38,936 510,872 3,853 208,518 105,389 56,209 2,497 58,706 112,721 4,794 107.927 17 Stale ore Bldg ( DES II) ~ 300 \ IV INashlngton 8,097 94 Secretary of State 14 N 18th Ave 2,371 2,371 31,711 ° 0 31,711 8,796 1,951 1,5730 -~ - \-- 3: 865 40,235 533,998 218,813 48,532 108,906 58,984 1,680 60,664 116,885 3,237 0 113,648 _ 15 , SlaleOtcBldg i, DESI) 1400 W washington--  91,655 113,705 1,491~ 15,161 512,6f4 206,579 21 Capital Center ~ 15lhAve 138,193 551,599 551,599 0 0 1~~ I-  124,382 550,051 187,536 187,536 881,411 881,411 695~~_ 154,304 20 Stale Courts Bldg -  0 0 1501 WlNashington 2~~~~ m 21,050 107,837 23,918 1,034 40,316 Mines & Minerals -  1502 WWashlngton 31,738 13,120 1,103 0 12,017 46 29,069 2,669 19,928 405,576 107,132 23,762 205,752 4,187 28,879 1,167 30,046 46,626 1,811 44,815 Data Center 0 38 1510 WAdams 16,525 412,973 20,161 1,535 90,899 Health Laboratory 24,916 1,309 0 77,655 206198 10 1520 WAdams 24,503 413 78,964 3,030 75,079 1,949 37,014 8,788 22,564 24,298 2,369 2,200 4,569 46,862 0 Motor Pool Fae~_~_ WJaekson ~ 65,816 53,465 673,873 296,742 178676 10,311 68,862 31 Education Building 1535 W Jefferson 79,991 80,611 69,396 534 0 620 7,729 24,860 0 17,131 0 1537 W Jackson 11,653 13,092 0 13,092 0 surnius Property 11,653 37 121,871 1,874,656 141,481 375,625 42,315 637,885 593,594, 38,116 Revenue 183,750 0 555,478 1 1600 WMonroe 171,951 11,799 552,462 48,966 39.592 205,297 6,546 220,768 3t, 390 31,293 1601 W Jefferson 59,511 184 59,695 97 0 -~~ orrections 65,186 912,629 14,692 78,929 202,389 195,569 4,971 8 State oreBldg ( SI Comp) 1616 WAdams 95,928 2,356 98,284 207,359 0 355~~ __ 326,449 142,241 31,549 27,630 50,138 3,771 Stale Ole Bldg ( East Annex) 1624 WAdams 38,343 3,316 41,659 77,270 6,151 0 71,120 7 524,106 209,427 46,450, 40.443 172,558 11,666 0 43,562 Occupational licensing 1645 W Jefferson 56,454 4,523 60,977 47,052 3.490 28 -! 409,592 142,063 31,509 25,399 81,939 Agriculture Bldg ( WAnnex) 38,295 38,295 128,681 0 128,681 6 1688 vvAdarns 0 55,950 45,764 60t851 160,646 6,426 252,259 1,277 0 86,806 House 1,000 69,000 88,082 13 1700 WWashington ( House) 68,000 27,975 45,100 393,65B 126,130 158,318 6,576 Capitol Justice 34,000 34,000 68,000 59,119 29,560 0 29,560 12 1700 WlNashlngton ( Justice) 39,494 31,836 178,065 111,754 105 0 0 Capjtol Museum 48,000 48,000 0 361,~ 39 1700 WlNashington ( Museum) - 589,729 230,001 51,013 41,784 62,529 197,523 6,878 14 Senate 1700 Wwashlnglon ( Senale) 62,000 1,000 63,000 63,537 1,009 0 160,144 129,379 722,029 1,785,3~ 364,818 819 363,999 448,413 23,142 195,071 0 Capitol Tower 194,633 438 11 1700 WlNashington ( Tower) 6,981 102,149 8,414 37,935 2,596 46,223 5 JlBC 1716 WAdams 10,226 300 10,526 2,672 76 0 - 736,70B 255,490 4,582 301,198 66,805 53,850 0 0 54,784 Health Services Bl, 192 Bl, 192 54,784 3 1740WAdams 2.561.589 712,284 157,982 127,346 571,384 15,629 192,006 976,963 976,963 27 DES West Bldg 1789 W Jefferson 192,006 0 0 0 0 2,547 9,974 7,427 3,840 00 91 Facilities Support Center 1801 W Madison 3,840 0 0 38,651 10,339 2,293 5,766 3,269 16,984 35 Print Shop 1802 W Jackson 8,693 10,196 0 6,927 2.787 5,906 7,152 1,586 1,279 13,924 3,907  00 1,928 34 General Services Bldg 1805 W Madison 1,928 0 0 12,538 10,106 157,169 56,528 0 0 38647 39,351 2 OHS Vital Records 1818 WAdams  15,238 15,238 38,6£ 184,004 72,339 16,045 12,933 00 41.055 39,991 1,641 26 Personnel Bldg 19,500 19,50C 41,055 1831 W Jefferson 0 0 6,338 22,816 ~- GSDFacilitles Operation 2,782 0 2,782 16,479 1840 W Jackson 9,556 9,556 0 c--  0 0 3,164 14,354 11,189 GSDOffiee 4,770 4,770 30,898 0 30,898 0 33 1850 W Jackson 166,927 12,342 33,162 55.645 Records Retention 1919 W Jefferson ( Records) 15,000 35,000 52,031 0 22,299 43,479 25 50,000 74,330 32,163 7,134 5,750 64,757 19,711 24 Child Development Clr 1937 W Jefferson ( Child Dev) 8,670 8,670 0 00 0 53,488 15,321 3,398 2,739 Wayland Complex 1937 W Jelterson ( Wayland) 4,130 4,130 26,056 0 0 26,056 5,974 42 298,601 21,852 0 0 82,414 102,651 81,064 17,980 14,493 B2 AgriCUltureLaboratory 2422 WHolly 21,852 82.414 231,697 __ 347,869 77.156 63,006 Sun State Savings 78 2910 N 44th SI 93,773 1,224 94,997 1577~ 2,033 0 155,761 ----. Jl80.1~ . 46"" 15,581 3,456 4,200 0 0 - 11,837 7,803 77 Corpstein Building 417 W Roosevelt 4,200 11.837 .~--~ 142,519 57,901 12,842 10,920 Kingman Office Building 79 519 E Beale 15,60B 16,465 27,4Bl 1,430 0 26,050 34,806 857 263,043 105,036 23,297 18.779 9500 Dcubfetree Rd 28,314 28,314 56,841 0 0 56,841 59,090 BO Doubletcee Bldg 22,324,966 7,959,031 1,765,286 1,517,786 TOTAL PHOENIX 2,145,467 105,043 2,288,435 5,532, B19 153,847 76,263 5,302,708 5,648,587 193,304 37.925 2,137,821 470,371 5,481 830,532 122,071 102,540 54 Tucson Office Bldg III 154,560 173 0 606, B26 400 W Congress 44 _ 154,604 606,999 510,835 53" Tucson Office Bldg II 44,620 1,209 247,950 36,444 32,607 402 W Congress 46,143 3,020 49,163 157,693 9,587 0 148,006 207,624 1,094 0 12,493 3,397 5,327 145,493 21,385 19,530 416 W Congress 27,076 2,370 -.!-~ Icson Office Bldg I 29,446 13,586 ~ 2,856,280 TOTAL TUCSON 10,953 0 767,325 518,387 12,016 1,223,976 179.899 154,677 227.779 5,434 0 233,213 778,278 -~ ---------  -- C~ --- I 0 -----+ 300 ADOA Building 176,400 176,400 1,065,417 0 0 1,065,417 847,505' 136.074 116,996 2165~ - 0--  ~ N~::~~ gton 18.816 16,17B 34,994 303 ADEQ Building -  0 24,392 24,392 _ 0 0 1,377,3111 208,968 179,670 3,278,292 302 ADEQ Building 1110 W INashington 270,897 270,897 1,512,342 0 0 1,512,342 0 - 790,021 131,137 112,751 1,817,056 304 ADHS Building 150 N 18th Ave 170,000 783,146 0 0 783,146 0 170,000 0 0 3,014,837 494,995 425,595 7,296,333 641,689 641,689 3,360,906 0 3,360,906 0 134 • 0 0 0 665,401 Health Services Laboratory 250 N 17th Ave 72,550 72,550 665,401 0 0 665,401 0 0 3,014,837 494,995 425,595 7,961,735 TOTAL LEASE PURCHASE 714,239 0 0 714,239 4026,307 4,026,307 0 0 !~ " The Health Services Lab has an Inter- Agency service Agreement with GSD ( ADOA) to provide tenant services :~ and building maintenance. These costs are direct billed to HSA and therefore are not included in the allocation :; r~_ ea'th lab The building is still depreciated so that portion of the cost is allocated by square foot . III 6,166,97391 205,320 12,197,844 2,440,180 2,098,058 c-- 33,142,981 II 3,235,8871- 10,337.404 GRAND TOTAL I I 3,087,48" 110,477 37,925 164, BOO 76,263 10,096,341 COSTCAlC_ CJ6 OCCUPANCY " 3/ 5/ 2008 9.35 AM :-- f Total De p rac i et i c 11 SeeUfity Office TenantSvcs Bldg s Ping Elevator UIHty Total Total Depr Storage Shop Office 2,473 52,827 13,830 3,067 6,890 25,965 ; 602 3,728 6,890 00 5,969 7,405 33,387 19,377 38,116 837 9,000 ° 0 0 ~~ 19.377 371,443 33,952 27,368 71,798 i 1,037 153,077 84,211 41,264 84,211 0 STATE OF ARIZONA AUTOMATION SECTION - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30,2006 FY06 PART I A- 87 R. E. BALANCE A- 87 R. E. BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 Excess Retained Earnings FY 03 Unpaid RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Imputed Other 19,937 2,733 ( OOOs) Total Revenues 19,937 Expenditures ( Actual Costs): Per CAFR Imputed ' Transfers Out" ( COP rent 1K) Non- Operating Expenses - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e. g.)  Capital Outlay Operating Transfers Interest Expense other  Rent ( Actual paid in AFIS: Legislative Billings 427K COP Rent 1K) 19,765 1 o o ( 428) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP 581 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Other - Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 1,471 378 21,768 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Revenue per CAFR Less: Nonoperating Expenses per CAFR Other- Federal portion of excess Retained Earnings not paid Total Adjustments 197 o 197 A- 87 R. E. BALANCE JUNE 30, 2006 ( A) 1,099 Allowable Reserve ( 21,768- 1471 )'( 60/ 360) ( B) 3,383 Excess Balance ( A) -( B) ( 2) 84) ( If less than zero, the amount on ( A) is the beginning A- 8? R E. balance for the next years reconciliation. If there IS an excess balance, then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA AUTOMATION SECTION - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE ONLY FUNDS BALANCE JULY 1, 2005 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In ( e. g., Contrib. Capital) Less: Transfers Out ( e. g., Payback of Contrib. Capital, Other Uses of Fund R. E.) Net Transfers STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve - FY05 ($ 1,413 State $ 516 unpaid Federal) Plus: Operating Transfers In Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 Recap: Reciliation for fund split Contributed Capital per FYOO CAFR Less: Transfers Out - FY97 Less: Transfers Out - FY99 Less: Transfers Out - FY03 Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY97 RE Settlement Plus: FY03 RE Settlement Plus: FY04 RE Settlement Plus: FY05 RE Settlement Total A- 57 State Cumulative Contributed Capital as of June 30, 2006 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve Total Adjustments A- 57 ADJUSTMENTS BALANCE JUNE 30,2006 PART IV RECONCILIATION OF A- 87 R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + 0 ]) FY06 6,825 o ( C) 1,413 o 5,237 ( 3,824) 3,001 - 5237 1,711 ( 50) ( 380) ( 4: 080) 3,687 o 3,285 1,963 689 1,413 3,001 7,326 ( D) o 581 ( 50) ( 197) 516 850 8,176 12,276 A- 87 Page 2 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA HEALTH INSURANCE TRUST FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30. 2006 PART I A- B7 R. E. BALANCE A- B7 R. E. BALANCE JULY 1, 2005 Balance Per Prior Year's Reconciliation of Fund to A- B7 FY 06 7,393 ( OOOs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- B7 Revenues ( Actual and Imputed) From CAFR Other- Total Revenues 547,167 o 547,167 Expenditures ( Actual Costs): PerCAFR " Transfers Out"  Operating Transfer - Federal Excess Reserve Refund Payment Less A- B7 Unallowable Costs ( e. g.)  Capital Outlay Interest Expense Other - Rent ( Actual paid in Legis. Billings 161K) 552,406 o ( 161 ) Plus A- B7 Allowable Costs ( e. g.)  Indirect Costs From SWCAP ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP OMB A- B7 Allowable Expenditures o o o 552,245 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Rev. per CAFR Less: Nonoperating Exp. per CAFR Plus: Operating Transfers in Other- Restatement of Beg. R/ E due to CAFR prior year adjustments Total Adjustments 3,245 3,245 A- 87 RE. BALANCE, JUNE 30, 2006 ( A) 5,560 Allowable Reserve ( 552,406)*( 60/ 360) ( B) 92,041 Excess Balance ( A) -( B) ( 86. j81 2 ( If less than zero, the amount on ( A) is the beginning A- B? R. E. balance for the next yea~ s reconciliation. If there is an excess balance. then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- B? Retained Earnings balance for next year.) PART II A- 8? STATE ONLY FUNDS BALANCE A- 8? STATE ONLY FUNDS BALANCE JULY 1,2005 o TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, R. E.) Net Transfers o o o STATE PORTION OF EXCESS A- 8? RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 8? Retained Earnings o o A- 8? STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) o Recap: Contributed Capital per FY04 CAFR Total A- 8? State Cumulative Contributed Capital as of June 30.2006 o PART III A- 8? ADJUSTMENTS BALANCE A- 8? ADJUSTMENTS BALANCE JULY 1, 2005 ( 172?) ADJUSTMENTS: Less: A- 8? Unallowable Costs Plus: A- 8? Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY03 o o ( 161 ) ( 3.245) o Total Adjustments ( 3,406) A- 8? ADJUSTMENTS BALANCE JUNE 30, 2006 ( D) { 5,133) PART IV RECONCILIATION OF A- 8? R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 8? R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR 42? ( Should Tie to the Fund Balance in the CAFR -[ A + C + D )) STATE OF ARIZONA MOTOR POOL INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDiNG JUNE 30, 2006 FY06 PART I A- 8? R. E. BALANCE ( OOOs) A- 8? R. E. BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 8? 1,310 RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 8? Revenues ( Actual and Imputed) From CAFR 11,084 Other -  Total Revenues __ 1_ 1,084 Expenditures ( Actual Costs): Per CAFR 8,060 " Transfers Out"  Operating Transfer ( COP Rent 1; Operating trsf 1) 2 Less A- 8? Unallowable Costs ( e. g.)  Depreciation Federal Vehicle { O145) GF Reversion ° Federal Excess Reserve Refund Payment Other - Rent ( Actual paid in AFIS: Legis. Billings 50K; COP rent 1K) ( 51 ) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP ? 1 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance 2,511 ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP 98 OMB A- 87 Allowable Expenditures 10,546 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return 434 Plus: Nonoperating Rev. per CAFR 154 Less: Nonoperating Exp. per CAFR Other- Restatement of Beg. RIE due to CAFR prior year adjustments Total Adjustments 588 A- 87 R. E. BALANCE, JUNE 30. 2006 ( A) 2,436 Allowable Reserve ( 10,546- 2,51' 1 )'( 60/ 360) ( B) 1,339 Excess Balance ( A) -( B) ' 1,097 ( If less than zero, the amount on ( A) is the beginning A- S? R. E. balance for the next yea~ s reconciliation If there is an excess balance, then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- S? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA MOTOR POOL INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDiNG JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE Or~ LY FUNDS BALANCE JULY 1,2005 22,468 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, R. E.) Net Transfers 793 793 STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings 241 241 A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) 23,502 Recap: Contributed capital FY 02 General fund reversion FY02 Contributed capital FY 03 General fund reversion FY03 Current contributed capital FY 04 General Fund reversion FY 04 current contributed capital FY 05 General Fund reversion FY 05 Current Contributed Capital FY 06 Contributed Capital per FY01 Cafr Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY98 RE Settlement Plus: FY99 RE Settlement Plus: FY01 RE Settlement Plus: FY02 RE Settlement Plus: FY03 RE Settlement Plus: FY04 RE Settlement Plus: FY05 RE Settlement Total A- 87 State Cumulative Contributed Capital as of June 30, 2006 452 ( 3,000) 122 ( 6) 033) 453 C!> O,;~ 4) 1,403 C! ,002) 793 18,667 2,579 2,880 864 917 1,560 2,012 1,326 312 241 23,502 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ( 766) ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY05 Depreciation Federal Vehicle Total Adjustments (" I 45, 71 47 ( 43~ i) 44 ( 417) A- 87 ADJUSTMENTS BALANCE JUNE 30,2006 ( D) ( i j : 83) PART IV RECONCILIATION OF A- 87 R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D )) 24,755 A- 87 Page 2 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA RISK MANAGEMENT INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 FY06 PART I A- 87 RE BALANCE A- 87 RE BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 ( 261,051) ( OOOs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Other- Total Revenues 94,633 139 94,772 Expenditures ( Actual Costs): PerCAFR " Transfers Out" -( COP rent 25K, transfers out 173K, Loss prevention 616K ) Operating Transfer - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e, g,)  Capital Outlay Interest Expense Other - Rent ( Actual paid Legis, Billings 323K COP rent 25K) 148,105 814 o ( 348) Plus A- 87 Allowable Costs ( e, g,)  Indirect Costs From SWCAP ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 338 71 197 149,177 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Rev, per CAFR Less: Nonoperating Exp, per CAFR Plus: Operating Transfers in Other- Restatement of Beg, RIE due to CAFR prior year adjustments Total Adjustments 2,169 o o 2,169 A- 87 RE. BALANCE, JUNE 30,2006 ( A) ( 313,287) Allowable Reserve ( 149,117- 71 )*( 60/ 360) ( B) 24,851 Excess Balance ( A) -( B) ( 338,138) ( If less than zero, the amount on ( A) is the beginning A- 8? RE. balance for the next year's reconciliation. If there is an excess balance, then the federal share should be retumed to the federal gov't and the amount on ( B) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 1 of 2 7/ 2/ 2007 154 PM STATE OF ARIZONA RISK MANAGEMENT INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30. 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE ONLY FUNDS BALANCE JULY 1, 2005 o TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, RE.) Net Transfers o o o STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings o o A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) o Recap: Contributed Capital per FY04 CAFR Total A- 87 State Cumulative Contributed Capital as of June 30, 2006 o PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1, 2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY03 o 338 ( 151 ) ( 2.169) o ( 15.550) Total Adjustments ( 1,982) A- 87 ADJUSTMENTS BALANCE JUNE 30, 2006 ( D) ( 17,532) PART IV RECONCILIATION OF A- 87 RE., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 RE., CONTR CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D ]) ( 330.819) A- 87 2 of 2 7/ 2/ 2007 1: 54 PM STATE OF ARIZONA TELECOMMUNICATIONS PROGRAM OFFICE - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 FY06 PART I A- 87 R. E. BALANCE A- 67 R. E. BALANCE JULY 1, 2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 ( 4,471) ( ODDs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Imputed Other Total Revenues 1,972 o 55 2,027 Expenditures ( Actual Costs): Per CAFR Imputed " Transfers Out" -( COP rent 4K) Non- Operating Expenses - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e. g.)  Capital Outlay Operating transfers Interest Expense Other - Rent ( actual paid in AFIS: Legislative Billing 346K, COP rent 4K) 2,477 o 4 o r350) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP 89 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) other - Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 924 210 3,354 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Revenue per CAFR Less: Nonoperating Expenses per CAFR other- Restatement of Beg. R/ E due to CAFR prior year adjustments Total Adjustments 9 9 A- 87 R. E. BALANCE JUNE 30, 2006 ( A) { S, IS9) Allowable Reserve ( 3,354- 924t( 60/ 360) ( B) 405 Excess Balance ( A) -( B) ( 5.194) ( If less than zero, the amount on ( A) is the beginning A- 8? R E. balance for the next yea~ s reconciliation. If there IS an excess balance, then the federal share should be returned to the federal gov't and the amount on ( 8) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 54 PM STATE OF ARIZONA TELECOMMUNICATIONS PROGRAM OFFICE - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE 1>.- 87 STATE ONLY FUNDS BALA~ JCE JULY 1,2005 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In ( e, g" Contrib, Capital) Less: Transfers Out ( e, g" Payback of Contrib, Capital, other Uses of Fund R, E,) Net Transfers STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve - FY05 Plus: Operating Transfers In Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 Recap: State contributed capital trsf in from Automation Less: Transfers Out - FY97 Less: Transfers Out - FY99 Less: Transfers Out - FY03 Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY97 RE Settlement Total A- 87 State Cumulative Contributed Capital as of June 30,2006 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve  Total Adjustments A- 87 ADJUSTMENTS BALANCE JUNE 30, 2006 PART IV RECONCILIATION OF A- 87 R, E" CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES, RECONCILIATION OF A- 87 R, E" CONTR, CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D ]) FY06 1,905 o o o 5,237 ( C) 5,237 7,142 5237 { 5D; ( i2D} ( 1,92D; 1,838 1,652 505 7,142 666 89 ( 140) ( 9) o ( E; O) ( D) 606 1,959 A- 87 Page 2 of 3 7/ 2/ 2007 1: 54 PM STATE OF ARIZONA AUTOMATION SECTION - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30,2006 FY06 PART I A- 87 R. E. BALANCE A- 87 R. E. BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 Excess Retained Earnings FY 03 Unpaid RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Imputed Other 19,937 2,733 ( OOOs) Total Revenues 19,937 Expenditures ( Actual Costs): Per CAFR Imputed ' Transfers Out" ( COP rent 1K) Non- Operating Expenses - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e. g.)  Capital Outlay Operating Transfers Interest Expense other  Rent ( Actual paid in AFIS: Legislative Billings 427K COP Rent 1K) 19,765 1 o o ( 428) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP 581 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Other - Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 1,471 378 21,768 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Revenue per CAFR Less: Nonoperating Expenses per CAFR Other- Federal portion of excess Retained Earnings not paid Total Adjustments 197 o 197 A- 87 R. E. BALANCE JUNE 30, 2006 ( A) 1,099 Allowable Reserve ( 21,768- 1471 )'( 60/ 360) ( B) 3,383 Excess Balance ( A) -( B) ( 2) 84) ( If less than zero, the amount on ( A) is the beginning A- 8? R E. balance for the next years reconciliation. If there IS an excess balance, then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA AUTOMATION SECTION - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE ONLY FUNDS BALANCE JULY 1, 2005 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In ( e. g., Contrib. Capital) Less: Transfers Out ( e. g., Payback of Contrib. Capital, Other Uses of Fund R. E.) Net Transfers STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve - FY05 ($ 1,413 State $ 516 unpaid Federal) Plus: Operating Transfers In Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 Recap: Reciliation for fund split Contributed Capital per FYOO CAFR Less: Transfers Out - FY97 Less: Transfers Out - FY99 Less: Transfers Out - FY03 Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY97 RE Settlement Plus: FY03 RE Settlement Plus: FY04 RE Settlement Plus: FY05 RE Settlement Total A- 57 State Cumulative Contributed Capital as of June 30, 2006 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve Total Adjustments A- 57 ADJUSTMENTS BALANCE JUNE 30,2006 PART IV RECONCILIATION OF A- 87 R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + 0 ]) FY06 6,825 o ( C) 1,413 o 5,237 ( 3,824) 3,001 - 5237 1,711 ( 50) ( 380) ( 4: 080) 3,687 o 3,285 1,963 689 1,413 3,001 7,326 ( D) o 581 ( 50) ( 197) 516 850 8,176 12,276 A- 87 Page 2 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA HEALTH INSURANCE TRUST FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30. 2006 PART I A- B7 R. E. BALANCE A- B7 R. E. BALANCE JULY 1, 2005 Balance Per Prior Year's Reconciliation of Fund to A- B7 FY 06 7,393 ( OOOs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- B7 Revenues ( Actual and Imputed) From CAFR Other- Total Revenues 547,167 o 547,167 Expenditures ( Actual Costs): PerCAFR " Transfers Out"  Operating Transfer - Federal Excess Reserve Refund Payment Less A- B7 Unallowable Costs ( e. g.)  Capital Outlay Interest Expense Other - Rent ( Actual paid in Legis. Billings 161K) 552,406 o ( 161 ) Plus A- B7 Allowable Costs ( e. g.)  Indirect Costs From SWCAP ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP OMB A- B7 Allowable Expenditures o o o 552,245 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Rev. per CAFR Less: Nonoperating Exp. per CAFR Plus: Operating Transfers in Other- Restatement of Beg. R/ E due to CAFR prior year adjustments Total Adjustments 3,245 3,245 A- 87 RE. BALANCE, JUNE 30, 2006 ( A) 5,560 Allowable Reserve ( 552,406)*( 60/ 360) ( B) 92,041 Excess Balance ( A) -( B) ( 86. j81 2 ( If less than zero, the amount on ( A) is the beginning A- B? R. E. balance for the next yea~ s reconciliation. If there is an excess balance. then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- B? Retained Earnings balance for next year.) PART II A- 8? STATE ONLY FUNDS BALANCE A- 8? STATE ONLY FUNDS BALANCE JULY 1,2005 o TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, R. E.) Net Transfers o o o STATE PORTION OF EXCESS A- 8? RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 8? Retained Earnings o o A- 8? STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) o Recap: Contributed Capital per FY04 CAFR Total A- 8? State Cumulative Contributed Capital as of June 30.2006 o PART III A- 8? ADJUSTMENTS BALANCE A- 8? ADJUSTMENTS BALANCE JULY 1, 2005 ( 172?) ADJUSTMENTS: Less: A- 8? Unallowable Costs Plus: A- 8? Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY03 o o ( 161 ) ( 3.245) o Total Adjustments ( 3,406) A- 8? ADJUSTMENTS BALANCE JUNE 30, 2006 ( D) { 5,133) PART IV RECONCILIATION OF A- 8? R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 8? R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR 42? ( Should Tie to the Fund Balance in the CAFR -[ A + C + D )) STATE OF ARIZONA MOTOR POOL INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDiNG JUNE 30, 2006 FY06 PART I A- 8? R. E. BALANCE ( OOOs) A- 8? R. E. BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 8? 1,310 RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 8? Revenues ( Actual and Imputed) From CAFR 11,084 Other -  Total Revenues __ 1_ 1,084 Expenditures ( Actual Costs): Per CAFR 8,060 " Transfers Out"  Operating Transfer ( COP Rent 1; Operating trsf 1) 2 Less A- 8? Unallowable Costs ( e. g.)  Depreciation Federal Vehicle { O145) GF Reversion ° Federal Excess Reserve Refund Payment Other - Rent ( Actual paid in AFIS: Legis. Billings 50K; COP rent 1K) ( 51 ) Plus A- 87 Allowable Costs ( e. g.)  Indirect Costs From SWCAP ? 1 ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance 2,511 ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP 98 OMB A- 87 Allowable Expenditures 10,546 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return 434 Plus: Nonoperating Rev. per CAFR 154 Less: Nonoperating Exp. per CAFR Other- Restatement of Beg. RIE due to CAFR prior year adjustments Total Adjustments 588 A- 87 R. E. BALANCE, JUNE 30. 2006 ( A) 2,436 Allowable Reserve ( 10,546- 2,51' 1 )'( 60/ 360) ( B) 1,339 Excess Balance ( A) -( B) ' 1,097 ( If less than zero, the amount on ( A) is the beginning A- S? R. E. balance for the next yea~ s reconciliation If there is an excess balance, then the federal share should be returned to the federal gov't and the amount on ( B) will be the beginning A- S? Retained Earnings balance for next year) A- 87 Page 1 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA MOTOR POOL INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDiNG JUNE 30, 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE Or~ LY FUNDS BALANCE JULY 1,2005 22,468 TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, R. E.) Net Transfers 793 793 STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings 241 241 A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) 23,502 Recap: Contributed capital FY 02 General fund reversion FY02 Contributed capital FY 03 General fund reversion FY03 Current contributed capital FY 04 General Fund reversion FY 04 current contributed capital FY 05 General Fund reversion FY 05 Current Contributed Capital FY 06 Contributed Capital per FY01 Cafr Plus: FY95 RE Settlement Plus: FY96 RE Settlement Plus: FY98 RE Settlement Plus: FY99 RE Settlement Plus: FY01 RE Settlement Plus: FY02 RE Settlement Plus: FY03 RE Settlement Plus: FY04 RE Settlement Plus: FY05 RE Settlement Total A- 87 State Cumulative Contributed Capital as of June 30, 2006 452 ( 3,000) 122 ( 6) 033) 453 C!> O,;~ 4) 1,403 C! ,002) 793 18,667 2,579 2,880 864 917 1,560 2,012 1,326 312 241 23,502 PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1,2005 ( 766) ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY05 Depreciation Federal Vehicle Total Adjustments (" I 45, 71 47 ( 43~ i) 44 ( 417) A- 87 ADJUSTMENTS BALANCE JUNE 30,2006 ( D) ( i j : 83) PART IV RECONCILIATION OF A- 87 R. E., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 R. E., CONTR. CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D )) 24,755 A- 87 Page 2 of 3 7/ 2/ 2007 1: 53 PM STATE OF ARIZONA RISK MANAGEMENT INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 FY06 PART I A- 87 RE BALANCE A- 87 RE BALANCE JULY 1,2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 ( 261,051) ( OOOs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Other- Total Revenues 94,633 139 94,772 Expenditures ( Actual Costs): PerCAFR " Transfers Out" -( COP rent 25K, transfers out 173K, Loss prevention 616K ) Operating Transfer - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e, g,)  Capital Outlay Interest Expense Other - Rent ( Actual paid Legis, Billings 323K COP rent 25K) 148,105 814 o ( 348) Plus A- 87 Allowable Costs ( e, g,)  Indirect Costs From SWCAP ( If Not Allocated in Section I Of SWCAP To User Depts/ Programs) Depreciation or Use Allowance ( If Not Included In Actual Costs Above) Occupancy Costs ( Rent) from SWCAP OMB A- 87 Allowable Expenditures 338 71 197 149,177 Adjustments: Imputed Interest Earnings on Monthly Average Cash Balance at State Treasury Avg. Rate of Return Plus: Nonoperating Rev, per CAFR Less: Nonoperating Exp, per CAFR Plus: Operating Transfers in Other- Restatement of Beg, RIE due to CAFR prior year adjustments Total Adjustments 2,169 o o 2,169 A- 87 RE. BALANCE, JUNE 30,2006 ( A) ( 313,287) Allowable Reserve ( 149,117- 71 )*( 60/ 360) ( B) 24,851 Excess Balance ( A) -( B) ( 338,138) ( If less than zero, the amount on ( A) is the beginning A- 8? RE. balance for the next year's reconciliation. If there is an excess balance, then the federal share should be retumed to the federal gov't and the amount on ( B) will be the beginning A- 8? Retained Earnings balance for next year) A- 87 1 of 2 7/ 2/ 2007 154 PM STATE OF ARIZONA RISK MANAGEMENT INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30. 2006 PART II A- 87 STATE ONLY FUNDS BALANCE A- 87 STATE ONLY FUNDS BALANCE JULY 1, 2005 o TRANSFERS Per CAFR ( Supported By Official Accounting Records): Plus: Transfers In Less: Transfers Out ( e. g., Payback of Contrib. Capital, RE.) Net Transfers o o o STATE PORTION OF EXCESS A- 87 RETAINED EARNINGS Plus: State Portion of Excess Reserve Less: Operating Transfers Out Total Balance of State Portion of Excess A- 87 Retained Earnings o o A- 87 STATE CONTRIBUTED CAPITAL AS OF JUNE 30, 2006 ( C) o Recap: Contributed Capital per FY04 CAFR Total A- 87 State Cumulative Contributed Capital as of June 30, 2006 o PART III A- 87 ADJUSTMENTS BALANCE A- 87 ADJUSTMENTS BALANCE JULY 1, 2005 ADJUSTMENTS: Less: A- 87 Unallowable Costs Plus: A- 87 Allowable Costs - Indirect Costs From SWCAP Rent adjustments ( net) Other- Imputed Interest Earned Other - Federal Share of Excess Reserve - FY03 o 338 ( 151 ) ( 2.169) o ( 15.550) Total Adjustments ( 1,982) A- 87 ADJUSTMENTS BALANCE JUNE 30, 2006 ( D) ( 17,532) PART IV RECONCILIATION OF A- 87 RE., CONTRIBUTED CAPITAL AND ADJUSTMENTS BALANCES TO CAFR BALANCES. RECONCILIATION OF A- 87 RE., CONTR CAPITAL & ADJUSTMENTS TO CAFR ( Should Tie to the Fund Balance in the CAFR -[ A + C + D ]) ( 330.819) A- 87 2 of 2 7/ 2/ 2007 1: 54 PM STATE OF ARIZONA TELECOMMUNICATIONS PROGRAM OFFICE - INTERNAL SERVICE FUND RECONCILIATION OF RETAINED EARNINGS BALANCE TO FEDERAL GUIDELINES FOR YEAR ENDING JUNE 30, 2006 FY06 PART I A- 87 R. E. BALANCE A- 67 R. E. BALANCE JULY 1, 2005 Balance Per Prior Year's Reconciliation of Fund to A- 87 ( 4,471) ( ODDs) RETAINED EARNINGS INCREASE( DECREASE) - Per CAFR A- 87 Revenues ( Actual and Imputed) From CAFR Imputed Other Total Revenues 1,972 o 55 2,027 Expenditures ( Actual Costs): Per CAFR Imputed " Transfers Out" -( COP rent 4K) Non- Operating Expenses - Federal Excess Reserve Refund Payment Less A- 87 Unallowable Costs ( e. g.)  Capital Outlay Operating transfers Interest Expense Other - Rent ( actual paid in AFIS: Legislative Billing 346K, COP rent 4K) 2,47 |