HomeMy WebLinkAboutMINUTES - 02062001 - C.25 TO: BOARD OF SUPERVISORS
Contra
FROM: Phil Batchelor ~ 's C®Sta
DATE: February 6, 2001 °°sT�•�-
County
SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY
Specific Request(s) or Recommendation(s) & Background &Justification
RECOMMENDATION:
1. RECEIVE the report of the Auditor-Controller of the property tax-related costs of the Assessor,
Tax Collector, Auditor and Assessment Appeals Board for the 1999-00 fiscal year, as required by
Resolution 97/129.
2. , FIX March 13, 2001 at 9:00 a.m. for a public hearing on the determination of property tax
administrative costs.
3. DIRECT the Clerk of the Board to notify affected local jurisdictions of the public hearing.
4. DIRECT the Clerk of the Board to prepare and publish, pursuant to Government Code Section
6062a, the required legal notice and make supporting documentation available for public
inspection.
BACKGROUND/REASONS FOR RECOMMENDATION:
In 1997, the Board adopted Resolution 97/129 which provides procedures for property tax administrative
cost recovery. The recommended actions are necessary for implementation of Resolution 97/129 for
the current fiscal year.
Continued on Attachment:X YES Signature: j ,
Recommendation of County Administrator Recommendation of Board Committee
L--'Approve Other
Signature(s):
Action of Boar o)LLAJ ' Approved as RecommendedOther
Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
_Unanimous (Absent ) AND ENTERED ON THE MINUTES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent: Abstain:
Contact: Tony Enea(335-1094) Attested: & 4
cc: CAO Phil Batchelor, rk 6f
Auditor-Controller the Board of Su)5&rvisors
County Counsel an oun dministr t r
By. D DEPUTY
_ Office of
AUDITOR-CONTROLLER
Contra Costa County '
Martinez, California
January 31, 2001
TO: Contra Costa County Board of Supervisors cl
i.
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: 2000-2001 Property Tax Administration Charges
Commencing with the 1990-91 fiscal year, Revenue and Taxation Code §95.3
(replacing R&T §97.5), provides for the County Auditor-Controller to annually
determine property tax administration costs proportionately attributable to
incorporated cities and local jurisdictions for fiscal year 1989-90 and thereafter.
For purposes of this section, property tax administration costs are the property tax
related costs of the Assessor, Tax Collector, County Assessment Appeals Board
and Auditor-Controller, including applicable administrative overhead costs as
permitted by Federal OMB Circular A-87 standards.
Over the years, changes have been made to Revenue and Taxation Code
§95.3, the most recent of which, effective September 30, 1996, was the inclusion
of the County Assessment Appeals Board costs in the total property tax
administration cost calculation. On March 11, 1997, the County Board of
Supervisors adopted Resolution No. 97/129 updating the procedure for
implementing the provisions of R & T Code §95.3 for this most recent change.
The following attachments comprise the report of the Auditor-Controller
pursuant to Resolution No. 97/129 for the 2000-01 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, Assessment Appeals Board, and Auditor-Controller for the 1999-00
fiscal year. Also included are all offsetting revenues received by the County for
providing property tax related services. The 1999-00 net cost of property tax
administration was $10,450,400. This amounts to 1% of all 1999-00 property taxes
levied countywide.
Attachment II allocates the $10,450,400 net cost to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 2000-01
fiscal year. This cost allocation to each entity is based on the net revenues of
each entity as a percentage of total revenues. School districts, community
college districts, and the County Office of Education are exempt from those
provisions authorizing County recovery of their proportionate share of property
tax administrative costs. As a result, the County absorbs the Schools' share,
which, this year, amounts to $5,174,254.
ATTACHMENT I
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
Property Tax Administration Charqes for 2000-2001
Table of Contents
3 Summary Calculations
4 Contra Costa County Assessor's Department
5 Contra Costa County Tax Collector's Department
6 Contra Costa County Auditor-Controller's Department
7 County Assessment Appeals Board
8 Federal A-87 Overhead Allocation
9 1999-00 Department Revenue Offsets
10 Allocation of Cost to Taxing Agencies
2557sLoo.xis Page 2
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ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
NOTE: Per Revenue and Taxation Code Section 95.3, the property tax administration
fee to be charged in the 2000-01 Fiscal Year shall be based on the 1999-00
property tax related costs of the Assessor, Tax Collector, Auditor and Assessment
Appeals Board including applicable overhead costs as permitted by Federal Circular
A-87 standards.
Property Tax Related Cost, 1999-00 Fiscal Year:
Assessor $ 10,793,102
Tax Collector 2,257,632
Auditor-Controller 715,555
Assessment Appeals Board 82.325
Total $ 13,848,614
Overhead Cost per Circular A-87, 1999-00 Fiscal Year:
Assessor $ 396,920
Tax Collector 135,965 .
Auditor-Controller 41.247
Total 574,132
Less: Fees Received for Property Tax Related Services, 1999-00:
County General $ 1,367,662
Assessor 266,896
Tax Collector 1,610,524
Auditor-Controller 727.264
Total -3,972.346
Net Property Tax Administration Cost,
1999-00 Fiscal Year: $ 10,450,400
2557sE00.xIs Page 3
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1999-00
Salaries& Employee Benefits $ 8,859,425
Services& Supplies 1,962,337
Other Charges 3,594
Fixed Assets 35,046
Gross Cost $ 10,860,402
Less:
Intrafund Transfers -28,660
Lease Purchase -3,594
Fixed Assets -35,046
TOTAL ASSESSOR COST $ 10,793,102
LESS: ASSESSOR REVENUES $ 266,896
NET ASSESSOR DEPARTMENT COST $ 10,526,206
2557SCOO.As Page 4
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1999-00
Salaries& Employee Benefits $ 2,086,115
Services& Supplies 871,094
Other Charges 2,112
Gross Cost $ 2,959,321
Less:
Treasury Function Costs -619,860
Business License Program -81,829
TOTAL TAX COLLECTOR COST $ 2,257,632
LESS: TAX COLLECTOR REVENUE $ 1,610.524
NET TAX COLLECTOR COST $ 647,108
2557S100.x1s Page 5
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX FUNCTION - DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COSTS 1999-00
Salaries& Employee Benefits $ 397,953
Information Technology Costs 222,647
Other Services and Supplies 13,796
Accounts Payable - Supplemental &Other Tax Refunds 8,534
Department Overhead Allocation 72.625
GROSS PROPERTY TAX FUNCTION COSTS $ 715,555
LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 727,264
NET AUDITOR-CONTROLLER COST $ -11,709
2557sFoo.xis Page 6
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000=2001
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRECT AND INDIRECT COSTS 1999-00
Clerk of the Board $ 57,138
Assessment Appeals Board - allowances and postage 23,824
County Counsel 1,363
TOTAL ASSESSMENT APPEAL BOARD COSTS $ 82,325
2557sMoo.xis Page 7
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Property Tax Net to
Department 1999-00 Actual Related Allocate
Assessor $ 396,920 100% $ 396,92 0
Tax Collector 178,901 76% 135,965
Auditor-Controller(Tax Division) 41,247 100% 41,247
TOTALS $ 617,068 $ 574,132
2557sK00.x1s Page 8
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
REVENUE OFFSETS
County General Revenues
0005 9608 Supplemental Tax Administration Fees $ 1,367,662
$ 1,367,662
Assessor
0016 1600 Administration 3,008,216
1600 Excludable revenues:
Prior year SB 2557 revenue -530,000
AB 719 revenue from State -2,329,014
0016 1605 Drafting 1,830
1647 Roll Maintenance 115,864
266,896
Tax Collector
0015 Tax Collector Revenue 2,426,046
Excludable revenues (Direct credits and -815,522
non-property tax related revenues)
1,610,524
Auditor-Controller
0010 1004 Tax&Cost Accounting Division Revenue 1,029,763
Excludable revenues (Direct credits and -302,499
non-property tax related revenues)
727,264
TOTAL REVENUE OFFSETS $ 3,972,346
2557SH00.xIs Page 9
CONTRA COSTA COUNTY
ADMINISTRATIVE COST ALLOCATION FOR 2000-2001 ATTACHMENT II
Adjusted 2000-01 2000-01 2000-01 10,450,400
Fund 2000-01 AB 8 Unitary/Rt of Way RDA Net Allocation to
No Jurisdiction Allocation Allocation Pass Thru Revenue Factors Allocate
(1) (2) (3) (4) (5) (6)
GENERAL COUNTY JURISDICTION
1003 County General 97,070,652.18 5,351,716 1,293,647 103,716,015 .1226145201769 1,281,371
COUNTY GOVERNED SPECIAL DISTRICTS
1206 County Library 11,022,628.66 311,113 110,892 11,444,634 .0135300062355 141,394
2003 Bethel Isle Fire 443;036.73 3,404 446,441 .0005277888393 5,516
2013 East Diablo Fire 2,266,689.76 30,962 2,297,652 .0027163156782 28,387
2017 Oakley Fire 645,004.15 9,127 654,131 .0007733225127 8,082
2020 Contra Costa Fire 51,648,966.49 726,128 793,438 53,168,533 .0628565817846 656,876
2028 Crockett Carquinez Fire 225,960.67 7,187 233,147 .0002756299443 2,880
2401 Service Area L-100 478,697.11 12,514 13,741 504,952 .0005969608031 6,238
2470 Service Area M-1 21,739.08 1,037 22,776 .0000269266489 281
2475 Service Area M-29 60,140.15 12 60,153 .0000711131367 743
2478 Service Area M-8 Byron 349,530.29 2,671 352,201 .0004163771144 4,351
2488 Service Area M-16 Clyde 12,597.52 108 12,706 .0000150208440 157
2489 Service Area M-17 Montalvin 99,241.54 1,120 100,361 .0001186484112 1,240
2492 Service Area M-20 Rodeo 6,419.70 76 6,496 .0000076796027 80
2494 Svc Area RD4Bethel Isle 5,055.78 70 5,126 .0000060602652 63
2496 Svc Area M23 Blackhawk 1,180,550.11 8,105 1,188,655 .0014052450130 14,685
2505 Flood Control CCC Water 1,384,162.44 39,137 13,339 1,436,638 .0016984139201 17,749
2520 Flood Control Zone 3B 2,369,431.09 40,054 2,916 2,412,401 .0028519740930 29,804
2521 Flood Cont Z1 Marsh Crk 362,961.20 9,510 519 372,990 .0004409542121 4,608
2527 Flood Control Zone 7 31,163.07 880 2,368 34,411 .0000406809786 425
2530 Flood Control Zone 8 11,859.69 337 12,197 .0000144189316 151
2531 Flood Control Zone 8A 14,914.34 255 15,169 .0000179334527 187
2550 Flood Cont Drainage 290 1,134.37 14 1,149 .0000013579382 14
2551 Flood Cont Drainage 300 3,268.52 24 3,293 .0000038925222 41
2552 Flood Cont Drainage A13 133,594.21 1,393 134,987 .0001595833023 1,668
2554 Flood Cont Drainage 10 137,380.84 1,458 4,697 143,536 .0001696903622 1,773
2563 Flood Cont Drainage 127 7,771.76 140 212 8,124 .0000096037964 100
2583 Flood Cont Drainage 16 34,397.07 372 34,769 .0000411042788 430
2651 S/A PH Crockett-Valona 23,311.18 902 24,213 .0000286253011 299
2652 S/A PI 2 Danville 4,997.26 50 5,048 .0000059674614 62
2653 S/A PI-2 Zone A 79,216.96 520 79,736 .0000942655557 985
2655 S/A PI 5 Round Hill 121,256.07 846 122,102 .0001443512085 1,509
Page 10
2557CALC2000.xls
CONTRA COSTA COUNTY
ADMINISTRATIVE COST ALLOCATION FOR 2000-2001 ATTACHMENT II
Adjusted 2000-01 2000-01 2000-01 10,450,400
Fund 2000-01 AB 8 Unitary/Rt of Way RDA Net Allocation to
No Jurisdiction Allocation Allocation Pass Thru Revenue Factors Allocate
(2) (3) (4) (5) (6)
2656 S/A Police-6 2,006,448.07 1,115,957 3,122,405 .0036913508578 38,576
2657 S/A PI-2 Zone B 74,322.37 1,171 75,493 .0000892494101 933
2702 S/A Lib-2 EI Sobrante 51,744.87 1,617 53,362 .0000630851710 659
2710 S/A Lib-10 Pinole 518.20 11 529 .0000006252020 7
2712 S/A Lib-12 Moraga 4,764.06 258 5,022 .0000059374568 62
2713 S/A Lib-13 Ygnacio 68,816.62 858 69,674 .0000823697642 861
2751 Svc Area R-4 Moraga 13,912.10 752 14,664 .0000173358672 181
2.758 Svc Area R-7 Zone A 449,534.72 6,153 455,687 .0005387197905 5,630
2825 Co Co Co Water Agency 271,359.44 8,237 587 280,184 .0003312373396 3,462
981,149
AUTONOMOUS SPECIAL DISTRICTS
3005 San Ramon Valley Fire 25,678,503.60 666,747 135,955 26,481,206 .0313064508463 327,165
3007 Kensington Fire 1,552,708.17 10,872 1,563,581 .0018484867573 19,317
3011 Rodeo-Hercules Fire 1,532,668.07 45,093 76,618 1,654,378 .0019558290958 20,439
3074 Moraga-Orinda Fire District 9,412,343.01 94,863 9,507,206 .0112395518753 117,458
3102 Co Co Resource Cons 108,796.13 3,439 468 112,703 .0001332393230 1,392
3255 Kensingtn Community Svc 699,652.20 5,797 705,449 .0008339913329 8,716
3260 Diablo Community Svc 155,164.00 1,164 156,328 .0001848129894 1,931
3301 CCC Mosquito Abate Dst1 1,801,280.47 69,523 36,947 1,907,750 .0022553692019 23,570
3406 Central CC Sanitary 6,725,130.67 203,503 18,355 6,946,989 .0082128269299 85,827
3409 Mt View Sanitary 178,284.97 5,685 183,970 .0002174913338 2,273
3411 Ironhouse Sanitary 105,474.45 4,023 109,497 .0001294489996 1,353
3414 Rodeo Sanitary 143,049.59 3,615 146,664 .0001733886885 1,812
3416 West Co Wastewater 554,648.88 11,777 2,275 568,700 .0006723255364 7,026
3418 Stege Sanitary 169,373.94 3,241 172,615 .0002040682046 2,133
3422 Byron Sanitary 20,219.04 538 20,757 .0000245387540 256
3426 Crockett-Valona Sanitary 125,733.38 6,900 132,633 .0001568006426 1,639
3480 Delta Diablo Z1 W Pittsburg 271,982.18 10,797 30,454 313,233 .0003703089136 3,870
3481 Delta Diablo Z2 Pittsburg 261,874.09 3,191 24 265,089 .0003133919957 3,275
3482 Delta Diablo Z3 Antioch 610,142.72 10,089 620,231 .0007332461808 7,663
3515 Los Medanos Healthcare 584,902.13 94,029 8,127 687,058 .0008122500490 8,488
3520 Mt Diablo Healthcare 151,490.31 611 89 152,190 .0001799210564 1,880
3525 West CCC Healthcare 1,887,116.88 37,702 1,924,818 .0022755471491 23,780
3601 Alamo-Lafayette Cemetery 114,687.97 2,210 14 116,912 .0001382152506 1,444
3603 B B K Union Cemetery 145,243.30 4,274 149,518 .0001767618523 1,847
3700 Ambrose Rec& Park 310,067.44 12,710 25,323 348,101 .0004115298421 4,301
Page 11
2557CALC2000.xls
CONTRA COSTA COUNTY
ADMINISTRATIVE COST ALLOCATION FOR 2000-2001 ATTACHMENT II
Adjusted 2000-01 2000-01 2000-01 10,450,400
Fund 2000-01 AB 8 Unitary/Rt of Way RDA Net Allocation to
No Jurisdiction Allocation Allocation Pass Thru Revenue Factors Allocate
(1) (2) (3) (4) (5) (6)
3715 Green Valley Rec&Park 20,346.95 217 20,564 .0000243105749 254
3735 Pleasant Hill Rec& Park 1,500,340.87 30,095 3,388 1,533,824 .0018133082792 18,950
3740 Rolling-Willart Rec&Park 15,415.72 219 15,635 .0000184841043 193
3770 Bethel Isle Muni Imp 244,227.85 5,453 249,681 .0002951762442 3,085
3803 Co Co Co Water 1,307,193.63 76,763 2,541 1,386,498 .0016391369421 17,130
3830, Castle Rock Co Water 5,854.36 60 5,914 .0000069920507 73
4001 East Bay Muni Utility 6,513,218.26 139,389 21,100 6,673,708 .0078897503390 82,451
4002 EBMUD Special District 1 166,058.75 2,128 168,187 .0001988326756 2,078
4007 A-C Transit Spec Dist 1 4,533,434.93 81,468 4,614,903 .0054558024425 57,015
4009 BART 5,039,484.80 138,510 7,064 5,185,059 .0061298490509 64,059
4010 Bay Area Air Management 1,468,963.39 40,379 183 1,509,526 .0017845822518 18,650
4025 Dublin San Ramon Svcs 59.65 0 60 .0000000705191 1
4026 East Bay Regional Park 22,520,708.61 628,307 20,107 23,169,123 .0273908600039 286,245
4110 Reclamation Dist 800 Exp 486,093.70 4,897 490,991 .0005804561281 6,066
4111 Discovery Bay Recl/Drng 25,168.51 275 25,444 .0000300801573 314
4180 East Co Co Irrigation 661,839.17 15,718 677,557 .0008010172459 8,371
4181 Byron-Bethany Irrigation 236,443.92 6,016 242,460 .0002866394536 2,995
1,246,785
CITIES&CITY SPECIAL DISTRICTS
4201 City of Clayton 486,918.47 7,983 494,901 .0005850793058 6,114
4202 City of Concord 6,734,350.70 128,250 6,862,601 .0081130626914 84,785
4203 City of Brentwood 1,831,304.90 18,634 6,321 1,856,260 .0021944963457 22,933
4204 City of San Pablo 229,607.59 4,244 233,852 .0002764631805 2,889
4205 City of EI Cerrito 3,023,973.01 49,694 3,073,667 .0036337317831 37,974
4206 City of Walnut Creek 6,733,388.41 140,418 6,873,806 .0081263096707 84,923
4207 City of Pleasant Hill 1,440,210.39 5,133 1,445,343 .0017087046285 17,857
4208 City of Martinez 4,072,571.42 82,968 4,155,540 .0049127368099 51,340
4209 City of Antioch 4,748,922.70 78,259 4,827,182 .0057067615794 59,638
4210 City of Pittsburg 1,709,305.21 28,130 1,737,435 .0020540202925 21,465
4211 City of Hercules 674,807.34 23,334 698,142 .0008253526946 8,625
4212 City of Pinole 1,050,131.72 15,364 1,065,496 .0012596443345 13,164
4213 Richmond Tax District 1 14,311,536.30 345,354 14,656,891 .0173275806353 181,080
4214 City of Lafayette 1,873,516.03 7,033 1,880,549 .0022232109393 23,233
4215 Town of Moraga 943,455.97 13,090 956,546 .0011308423724 11,818
4216 Town of Danville 3,494,574.26 37,253 3,531,827 .0041753754014 43,634
4217 City of San Ramon 6,572,764.82 243,602 6,816,367 .0080584037031 84,214
Page 12
2557CALC2000.xls
CONTRA COSTA COUNTY
ADMINISTRATIVE COST ALLOCATION FOR 2000-2001 ATTACHMENT II
Adjusted 2000-01 2000-01 2000-01 10,450,400
Fund 2000-01 AB 8 Unitary/Rt of Way RDA Net Allocation to
No Jurisdiction Allocation Allocation Pass Thru Revenue Factors Allocate
(1) (2) (3) (4) (5) (6)
4218 City of Orinda 1,916,583.97 29,306 1,945,890 .0023004577921 24,041
4219 City of Oakley 671,091.91 0 9,431 680,523 .0008045240805 8,408
4227 Richmond Tax District 3 4,474,451.16 71,210 4,545,662 .0053739446123 56,160
4230 Richmond Sewer 1 128,199.54 2,973 131,173 .0001550742555 1,621
4231 Brentwood Rec& Park Dist 412,555.64 4,470 417,026 .0004930138148 5,152
4232 San Ramon M-29 40,143.47 10 40,153 .0000474696615 496
4240 Pleasant Hill Lgt Dist 1 218,030.48 2,544 220,575 .0002607664175 2,725
4241 Svc Area R-8 Walnut Creek 271,339.38 4,207 115 275,662 .0003258910950 3,406
4248 Clayton Light Mtce 1 18,068.30 253 18,322 .0000216602167 226
4252 Martinez Pine Ridge Mtce 3,865.66 50 3,915 .0000046286041 48
4253 Martinez Parking Dist 1 32,964.34 347 33,311 .0000393810364 412
4263 Lafayette Core Area Mtc 60,801.19 2,284 63,085 .0000745797900 779
4264 Lafayette St Lt Mtce Z1 4,282.82 35 4,318 .0000051046935 53
4271 Concord Vly Terr StLtMtc 2,321.24 25 2,346 .0000027739468 29
4272 Concord Kirkwood Mtce 1 28,029.80 276 28,306 .0000334634763 350
4274 Concord Blhn Terr St Lt 241.56 14 256 .0000003022685 3
4275 PI Hill-Diablo Vista Wtr 75,009.55 862 75,871 .0000896958850 937
4280 Antioch Parking Mtce 1A 22,254.24 219 22,473 .0000265677287 278
4285 Moraga St Lt Mtce 1 69,133.45 569 69,702 .0000824031972 861
4294 Oakley Police Services 137,123.73 0 137,124 .0001621095871 1,694
863,365
REDEVELOPMENT AGENCIES
4701 Antioch 2,940,349.62 118,789 3,059,139 .0036165567915 37,794
4702 Antioch Project 2 421,826.72 1,559 423,386 .0005005328256 5,231
4703 Antioch Project 3 29,689.72 184 (4,437) 25,437 .0000300714465 314
4704 Antioch Project 4 885,419.40 3,956 (368,250) 521,125 .0006160817545 6,438
4705 Antioch Project 4, Amd 1 424,097.53 1,246 (121,284) 304,060 .0003594641184 3,757
4706 Brentwood Project 1,129,376.01 14,826 1,144,202 .0013526912049 14,136
4707 Brentwood Amendment 1 412,319.46 6,977 419,296 .0004956975587 5,180
4708 North Brentwood 524,632.49 1,169 (7,038) 518,763 .0006132890004 6,409
4710 Central Concord 9,282,002.40 789,815 10,071,818 .0119070433750 124,433
4711 Concord Commerce 393,064.09 6,867 399,931 .0004728037609 4,941
4714 Clayton 2,575,600.90 8,480 (243,082) 2,340,998 .0027675609353 28,922
4716 Hercules Dynamite 1,210,427.64 30,718 1,241,145 .0014672994472 15,334
4717 Hercules RDA Proj 2 0.00 0 0 .0000000000000 0
4720 EI Cerrito 2,037,304.78 48,811 2,086,116 .0024662355764 25,773
Page 13
2557CALC2000.xls
CONTRA COSTA COUNTY
ADMINISTRATIVE COST ALLOCATION FOR 2000-2001 ATTACHMENT II
Adjusted 2000-01 2000-01 2000-01 10,450,400
Fund 2000-01 AB 8 Unitary/Rt of Way RDA - Net Allocation to
No Jurisdiction Allocation Allocation Pass Thru Revenue Factors Allocate
(1) (2) (3) (4) (5) (6)
4721 EI Cerrito Area 11 1,276.85 82 1,359 .0000016063923 17
4725 Pinole Vista 3,781,270.84 51,649 3,832,920 .0045313309556 47,354
4726 Pinole Vista 81 1,596,481.82 22,818 1,619,299 .0019143583121 . 20,006
4730 Pittsburg Marina 39,625.58 1,336 40,962 .0000484257653 506
4731 Pittsburg Riverside 124,284.29 5,027 129,312 .0001528740844 1,598
4732 Pittsburg Neighborhood 1 684,412.91 5,078 689,491 .0008151263074 8,518
4733 Pittsburg Neighborhood II 354,364.26 3,945 358,309 .0004235977344 4,427
4734 Pittsburg/Los Medanos 1 11,979,248.72 268,403 12,247,652 .0144793448348 151,315
4735 Pittsburg/Los Medanos II 1,535,113.74 50,869 1,585,982 .0018749704188 19,594
4736 Pittsburg/Los Medanos III 0.00 0 0 .0000000000000 0
4737 Richmd 8A RDA 2000 Amnd 0.00 0 0 .0000000000000 0
4738 Richmd 10A RDA 2000 Amnd 0.00 0 0 .0000000000000 0
4739 Richmd 1A RDA 2000 Amnd 0.00 0 0 .0000000000000 0
4740 Richmond 1A 280,859.15 8,475 289,334 .0003420550707 3,575
4741 Richmond 8A 629,521.16 5,570 635,091 .0007508139511 7,846
4742 Richmond 10A 259,834.38 18,086 277,920 .0003285613042 3,434
4743 Richmond 10B 32,936.73 2,535 35,472 .0000419357180 438
4744 Richmond 11A 4,861,043.55 25,859 4,886,903 .0057773643544 60,376
4745 Richmond 12A 32,222.86 1,146 33,368 .0000394485763 412
4746 Richmond 8A Henley 38,646.06 428 39,074 .0000461933670 483
4747 Richmond 1B 65,081.32 234 65,315 .0000772165291 807
4748 Richmond 1C-Potrero 592,210.32 2,197 594,407 .0007027165694 7,344
4749 Richmond 3A 515,452.33 1,847 517,300 .0006115589596 6,391
4750 Walnut Creek-So Broadway 771,668.46 6,082 777,750 .0009194671870 9,609
4751 Walnut Creek-Mt Diablo 519,212.94 7,502 526,715 .0006226897404 6,507
4752 Richmd 6A RDA 2000 Amnd 0.00 0 0 .0000000000000 0
4753 Richmd 10B RDA 2000 Amnd 0.00 0 0 .0000000000000 0
4754 Richmond 6-A Amend 1 177,975.74 0 177,976 .0002104054034 2,199
4755 Richmond 6-A 280,855.55 978 281,834 .0003331879577 3,482
4756 Danville Downtown 1,217,430.62 19,226 (109,348) 1,127,309 .0013327205587 13,927
4757 Richmd 11A RDA 2000 Amnd 0.00 0 0 .0000000000000 0
4760 San Pablo-So Entrance 206,603.36 5,513 (2,243) 209,873 .0002481150383 2,593
4761 San Pablo-El Portal 944,995.20 33,867 (14,764) 964,098 .0011397702278 11,911
4762 San Pablo-EI Portal 79 1,570,570.92 33,547 (44,683) 1,559,435 .0018435860991 19,266
4763 San Pablo-Oak Park 432,238.72 6,260 (3,677) 434,822 .0005140525679 5,372
4764 San Pablo-Sheffield 240,841.71 2,782 243,624 .0002880154442 3,010
Page 14
2557CALC2000.xis
CONTRA COSTA COUNTY
ADMINISTRATIVE COST ALLOCATION FOR 2000-2001 ATTACHMENT II
Adjusted 2000-01 2000-01 2000-01 10,450,400
Fund 2000-01 AB 8 Unitary/Rt of Way RDA Net Allocation to
No Jurisdiction Allocation Allocation Pass Thru Revenue Factors Allocate
(1) (2) (3) (4) (5) (6)
4765 San Pablo-Bayview 976,572.84 11,130 (23,481) 964,221 .0011399160103 11,913
4766 San Pablo-EI Portal 80 1,392,747.13 16,460 (18,206) 1,391,001 .0016444607636 17,185
4767 San Pablo-Oak Park 79 42,773.02 292 (58) 43,007 .0000508430074 531
4768 San Pablo-Bayview 80 35,527.15 293 (1,019) 34,801 .0000411419261 430
4769 San Pablo-Legacy RDA 160,272.74 0 160,273 .0001894766698 1,980
4770 Pleasant Hill Commons 1,946,093.41 10,970 1,957,064 .0023136681582 24,179
4771 Pleasant Hill Commons 1A 34,724.78 576 35,301 .0000417332402 436
4772 Plsnt Hill Schoolyrd Anx 263,724.89 2,822 266,547 .0003151159258 3,293
4775 Lafayette RDA 718,115.91 214 718,330 .0008492192063 8,875
4777 San Ramon 4,624,186.10 10,273 (885,710) 3,748,749 .0044318231764 46,314
4780 CoCoCo Pleasant Hill BART 3,028,477.37 20,690 (74,904) 2,974,263 .0035162156158 36,746
4781 CoCoCo West Pittsburg 1,480,463.96 .4,782 (510,339) 974,907 .0011525481759 12,045
4782 CoCoCo North Richmond 724,653.61 2,205 (130,086) 596,772 .0007055124727 7,373
4783 CoCoCo PI H/BART Amnd 1 732,476.15 2,445 (105,128) 629,793 .0007445503023 7,781
4784 Oakley 1,540,381.79 4,600 (180,193) 1,364,789 .0016134724944 16,861
4785 Rodeo 653,847.44 1,669 (124,956) 530,560 .0006272357333 6,555
903,476
Sub-Total: Recoverable Cost 3,994,775
SCHOOL DISTRICTS-EXEMPT FROM COST ALLOCATION
4016 Ed Phys Handic'd Elem 2,426.03 1,135 3,561 .0000042099348 44
4018 Livermore Jt Unified 116,151.35 53,999 170,150 .0002011540118 2,102
4020 Chabt-Las Positas Com Coll 24,105.06 6,920 31,025 .0000366785544 383
4022 Dev Ctr Handi'd Minor 434.24 203 637 .0000007535668 8
4029 Trainable M.R. Alameda 1,094.35 512 1,606 .0000018990376 20
5001 Acalanes Union Hi Gen 17,730,159.61 283,798 6,031 18,019,089 .0213034820059 222,630
5101 Canyon Elementary Gen 32,153.59 865 6 33,025 .0000390420259 408
5201 Lafayette Elementary Gen 6,665,267.55 92,009 935 6,758,212 .0079896521430 83,495
5301 Moraga Elementary Gen 3,504,126.07 50,779 583 3,555,488 .0042033476606 43,927
5401 Orinda Elementary Gen 4,201,927.29 88,386 707 4,291,020 .0050729036582 53,014
5501 Walnut Creek General 8,679,960.88 139,517 4,919 8,824,398 .0104323262806 109,022
6001 Liberty Union Hi Gen 7,037,721.14 146,231 7,183,952 .0084929678905 88,755
6101 Brentwood Elem Gen 2,897,871.44 60,965 2,958,837 .0034979782374 36,555
Page 15
.2557CALC2000.xls
CONTRA COSTA COUNTY
ADMINISTRATIVE COST ALLOCATION FOR 2000-2001 ATTACHMENT II
Adjusted 2000-01 2000-01 2000-01 10,450,400
Fund 2000-01 AB 8 Unitary/Rt of Way RDA Net Allocation to
No Jurisdiction Allocation Allocation Pass Thru Revenue Factors Allocate
(1) (2) (3) (4) (5) (6)
6201 Byron Elementary Gen 1,630,669.54 32,184 1,662,854 .0019658488606 20,544
6301 Knightsen Elementary Gen 457,100.40 16,460 473,561 .0005598500206 5,851
6401 Oakley Elementary Gen 3,185,931.48 62,457 3,248,388 .0038402900258 40,133
6901 County Schools Gen 12,404,409.45 356,714 21,906 12,783,030 .0151122762392 157,929
6999 ERAF K- 12 109,627,303.76 321,546 109,948,850 .1299830649506 1,358,376
7101 Antioch Unified Gen 15,224,818.05 699,163 4,330 15,928,311 .0188306709924 196,788
7201 John Swett General 3,755,648.02 119,788 3,875,436 .0045815942715 47,879
7401 Martinez Unified Gen 10,641,470.14 183,671 10,825,141 .0127976328109 133,740
7501 Mt Diablo Unified Gen 54,605,048.07 1,033,373 143,585 55,782,007 .0659462667980 689,166
7601 Pittsburg Unified Gen 5,452,591.13 1,166,499 6,619,090 .0078251802580 81,776
7701 West Cc Co Unified Gen 35,605,293.87 643,178 54,145 36,302,617 .0429174603088 448,505
7801 San Ramon Valley Unif 53,817,107.80 1,362,857 55,179,965 .0652345244419 681,728
7901 Co Co Comm College Gen 36,881,946.48 1,002,698 94,481 37,979,126 .0448994521671 469,218
7999 ERAF Community College 16.3A 159.15 47,877 0 16,371,036 .0193540677677 202,258
Sub-Total: Exempt School Share 5,174,254
TOTALS 824,655,696.85 21,214,880 0 845,870,577 1.000000000000 10,450,400
Page 16
2557CALC2000.xis