This document provides a table of contents and cost allocation information for various departments within Oregon Metro. It includes narratives, labor distribution summaries, schedules of costs to be allocated by function, and detail allocations for how departmental costs will be distributed. Costs total over $23 million and will be allocated across departments using methods like percentages of staff time, operating expenditures, and property values.

1. TABLE OF CONTENTS
Summary Data Exhibits
Certification of Agency Fiscal Officer Cert
Cost Exhibit A
Service-to-Service Allocations B
Significant changes from prior year C
Chapter Allocation Basis Schedule
IS Information Services
Narrative 1.1
Labor Distribution Summary 1.2
Schedule of Costs to be Allocated by Function 1.3
Service to Service Cost 1.4
Detail Allocation - IT Support 50% Server resources and 50% Operating
expenditures
1.5.1
Detail Allocation - Peoplesoft Support Not further allocated Not Allocated
Detail Allocation - Renewal & Replacement
Reserve
Percentage of server resources 1.5.2
Departmental Cost Allocation Summary 1.6
00400-FRS FRS - Office of the CFO
Narrative 2.1
Labor Distribution Summary 2.2
Schedule of Costs to be Allocated by Function 2.3
Service to Service Cost 2.4
Detail Allocation - Director's Office 75% Not further allocated Not Allocated
Detail Allocation - Director's Office 25% Not further allocated Not Allocated
Detail Allocation - Director's Office Department operating and capital expenditures 2.5.1
Departmental Cost Allocation Summary 2.6
00410-FRS FRS - Accounting
Narrative 3.1
Labor Distribution Summary 3.2
Schedule of Costs to be Allocated by Function 3.3
Service to Service Cost 3.4
Detail Allocation - GL Support Operating expenditures per department 3.5.1
Detail Allocation - AP Operating expenditures per department 3.5.2
Detail Allocation - AR Operating expenditures per department 3.5.3
Detail Allocation - Investments Operating expenditures per department 3.5.4
Detail Allocation - Payroll Operating expenditures per department 3.5.5
Departmental Cost Allocation Summary 3.6
00450-FRS FRS - Budget & Financial Mgmt
Narrative 4.1
Labor Distribution Summary 4.2
Schedule of Costs to be Allocated by Function 4.3
Service to Service Cost 4.4
Detail Allocation - Budget/CostPlan/Capital Expenditures per department including Capital 4.5.1
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 1 of 214

2. TABLE OF CONTENTS (continued)
Chapter Allocation Basis Schedule
00450-FRS FRS - Budget & Financial Mgmt (continued)
Detail Allocation - Zoo Support Direct to Zoo 4.5.2
Detail Allocation - Planning Support Direct to Planning 4.5.3
Departmental Cost Allocation Summary 4.6
00462-FRS FRS - Procurement
Narrative 5.1
Labor Distribution Summary 5.2
Schedule of Costs to be Allocated by Function 5.3
Service to Service Cost 5.4
Detail Allocation - Purchasing $ Not further allocated Not Allocated
Detail Allocation - Purchasing # Not further allocated Not Allocated
Detail Allocation - Expenditures by Department M&S and Capital expenditures by department 5.5.1
Departmental Cost Allocation Summary 5.6
00461-FRS FRS - Risk Management
Narrative 6.1
Labor Distribution Summary 6.2
Schedule of Costs to be Allocated by Function 6.3
Service to Service Cost 6.4
Detail Allocation - Property & Liability Claims Personal Services Costs 6.5.1
Detail Allocation - Workers Comp Personal Services Costs 6.5.2
Detail Allocation - Direct to Solid Waste Direct to Solid Waste 6.5.3
Departmental Cost Allocation Summary 6.6
COMM Communications
Narrative 7.1
Labor Distribution Summary 7.2
Schedule of Costs to be Allocated by Function 7.3
Service to Service Cost 7.4
Detail Allocation - Communications Average of # of hours per department 7.5.1
Detail Allocation - Grant-reimbursed Direct
Support
Grant-allocated 7.5.2
Departmental Cost Allocation Summary 7.6
00480-COMM Comm - Design & Standards
Narrative 8.1
Labor Distribution Summary 8.2
Schedule of Costs to be Allocated by Function 8.3
Service to Service Cost 8.4
Detail Allocation - Design & Standards Time-tracking 8.5.1
Departmental Cost Allocation Summary 8.6
00220-IS Records Information Management
Narrative 9.1
Labor Distribution Summary 9.2
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 2 of 214

3. TABLE OF CONTENTS (continued)
Chapter Allocation Basis Schedule
00220-IS Records Information Management (continued)
Schedule of Costs to be Allocated by Function 9.3
Service to Service Cost 9.4
Detail Allocation - Archives Support Personal Services Expenditures per
department
9.5.1
Detail Allocation - Direct Support Directly to the department supported 9.5.2
Departmental Cost Allocation Summary 9.6
HR Human Resources
Narrative 10.1
Labor Distribution Summary 10.2
Schedule of Costs to be Allocated by Function 10.3
Service to Service Cost 10.4
Detail Allocation - Recruitment Personal Services Expenditures 10.5.1
Detail Allocation - Employee Relations Personal Services Expenditures 10.5.2
Detail Allocation - Benefits Personal Services Expenditures 10.5.3
Detail Allocation - Training Personal Services Expenditures 10.5.4
Detail Allocation - Classification Personal Services Expenditures 10.5.5
Departmental Cost Allocation Summary 10.6
OMA Office of the Metro Attorney
Narrative 11.1
Labor Distribution Summary 11.2
Schedule of Costs to be Allocated by Function 11.3
Service to Service Cost 11.4
Detail Allocation - Metro Attorney Estimate of time per department 11.5.1
Departmental Cost Allocation Summary 11.6
AUDIT Office of the Auditor
Narrative 12.1
Labor Distribution Summary 12.2
Schedule of Costs to be Allocated by Function 12.3
Service to Service Cost 12.4
Detail Allocation - Metro Auditor Expenditures per department 12.5.1
Departmental Cost Allocation Summary 12.6
00120 Office of the Chief Operating Officer
Narrative 13.1
Labor Distribution Summary 13.2
Schedule of Costs to be Allocated by Function 13.3
Service to Service Cost 13.4
Detail Allocation - Exec Office Exp All operating expenditures and capital 13.5.1
Detail Allocation - Exec Office FTE All operating expenditures and capital 13.5.2
Detail Allocation - Equity Program Retained in General Fund 13.5.3
Departmental Cost Allocation Summary 13.6
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 3 of 214

4. TABLE OF CONTENTS (continued)
Chapter Allocation Basis Schedule
9999 Non Departmental
Narrative 14.1
Labor Distribution Summary 14.2
Schedule of Costs to be Allocated by Function 14.3
Service to Service Cost 14.4
Detail Allocation - Audit Person Services and M&S expenditures per
department
14.5.1
Detail Allocation - TriMet Pass Direct to department supported 14.5.2
Detail Allocation - TriMet MRC Pass # of FTE's per department at the MRC 14.5.3
Departmental Cost Allocation Summary 14.6
PROP PES Central Services
Narrative 15.1
Labor Distribution Summary 15.2
Schedule of Costs to be Allocated by Function 15.3
Service to Service Cost 15.4
Detail Allocation - Property Services FTE's per department - MRC building only 15.5.1
Departmental Cost Allocation Summary 15.6
50 MRC Debt Service
Narrative 16.1
Labor Distribution Summary 16.2
Schedule of Costs to be Allocated by Function 16.3
Service to Service Cost 16.4
Detail Allocation - Depreciation # of FTE's per occupant of the MRC 16.5.1
Detail Allocation - Interest Debt Svc # of FTE's per occupant of the MRC 16.5.2
Detail Allocation - Reserve for Future Debt
Svc
# of FTE's per occupant of the MRC 16.5.3
Detail Allocation - R & R Reserve contribution # of FTE's per occupant of the MRC 16.5.4
Departmental Cost Allocation Summary 16.6
100 FRS - Risk-Worker's Comp
Narrative 17.1
Labor Distribution Summary 17.2
Schedule of Costs to be Allocated by Function 17.3
Service to Service Cost 17.4
Detail Allocation - Workers Comp Loss Frequency/severity weighted average 17.5.1
Departmental Cost Allocation Summary 17.6
101 FRS - Risk-Liability & Property
Narrative 18.1
Labor Distribution Summary 18.2
Schedule of Costs to be Allocated by Function 18.3
Service to Service Cost 18.4
Detail Allocation - Property Total Property Values 18.5.1
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 4 of 214

5. TABLE OF CONTENTS (continued)
Chapter Allocation Basis Schedule
101 FRS - Risk-Liability & Property (continued)
Detail Allocation - Parks Direct to Parks 18.5.2
Detail Allocation - Liquor Direct to Zoo 18.5.3
Detail Allocation - Liability and Property Claims Loss Frequency/severity weighted average 18.5.4
Departmental Cost Allocation Summary 18.6
36940-39020 SUS Central Service
Narrative 19.1
Labor Distribution Summary 19.2
Schedule of Costs to be Allocated by Function 19.3
Service to Service Cost 19.4
Detail Allocation - MRC Facility Sustainability Expenditures per department, not including
MERC
19.5.1
Detail Allocation - Solid Waste Support Direct to Solid Waste 19.5.2
Departmental Cost Allocation Summary 19.6
Cost Plan Expenditure Distribution Index
SAL - Spread Based on Labor Distribution Percentage
PROP - Manually Spread Percentage Distribution
DISA - Not Further Allocated
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 5 of 214

6. Oregon Metro
Full Cost Allocation Plan
Based on 2015-16 Budget
For use in 2015-16
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 6 of 214

7. Exhibit A
Cost Exhibit
Department Total
CONCIL
Council
13 Solid Waste
Fund
SUS
Sustainability
19 Regional
Parks - Levy
Fund
23 Natural Areas
Bond Fund
24 Zoo Bond
Fund
ZOO Oregon
Zoo
OCC Oregon
Convention
Center
IS Information Services $4,235,759 $130,759 $909,526 $223,362 $42,449 $80,430 $92,904 $701,321 $552,688
00400-FRS FRS - Office of the CFO $767,259 $7,268 $174,383 $10,225 $14,860 $51,155 $80,383 $195,628 $109,944
00410-FRS FRS - Accounting $2,224,001 $29,188 $695,068 $40,188 $47,385 $89,440 $8,581 $447,425 $397,470
00450-FRS FRS - Budget & Financial Mgmt $392,759 $3,303 $79,242 $4,647 $6,752 $23,246 $36,528 $109,986 $49,960
00462-FRS FRS - Procurement $897,316 $1,379 $230,628 $11,930 $18,158 $73,783 $129,288 $213,847 $127,752
00461-FRS FRS - Risk Management $259,474 $7,298 $49,376 $8,637 $4,378 $7,319 $2,325 $72,372 $35,829
COMM Communications $2,277,287 $94,263 $990,147 $89,872 $229,588 $194,982 $1,292 $135,325 $36,672
00480-COMM Comm - Design & Standards $548,672 $83,264 $93,266 $14,849 $40,987 $56,328 $184 $13,990 $25,587
00220-IS Records Information Management $385,863 $11,428 $61,557 $13,522 $6,855 $11,460 $3,640 $113,308 $53,549
HR Human Resources $2,329,426 $68,985 $371,617 $81,632 $41,383 $69,182 $21,976 $684,036 $323,277
OMA Office of the Metro Attorney $2,497,010 - $525,686 $131,421 $183,990 $473,117 $131,421 $236,559 $210,274
AUDIT Office of the Auditor $794,724 $10,430 $248,376 $14,360 $16,933 $31,961 $3,066 $159,883 $142,032
00120 Office of the Chief Operating Officer $2,349,825 $10,175 $244,123 $14,314 $20,802 $71,613 $112,529 $273,865 $153,912
9999 Non Departmental $285,937 $8,984 $64,325 $10,055 $14,425 $12,846 $564 $83,645 $26,610
PROP PES Central Services $1,061,611 $94,272 $202,669 $82,356 $150,909 $92,938 - - $6,326
50 MRC Debt Service $913,424 $81,113 $174,379 $70,860 $129,844 $79,965 - - $5,443
100 FRS - Risk-Worker's Comp $537,550 - $94,949 $31,624 - - - $311,516 $59,042
101 FRS - Risk-Liability & Property $789,622 $2,347 $76,988 $6,273 $478 $1,534 $49 $140,796 $175,642
36940-39020 SUS Central Service $120,852 $2,190 $52,145 $3,015 $3,555 $6,710 $644 $33,566 -
Total Claimable Costs $23,668,371 $646,647 $5,338,452 $863,141 $973,733 $1,428,009 $625,373 $3,927,069 $2,492,011
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 7 of 214

8. Exhibit A
Cost Exhibit (continued)
Department Total
EXPO Expo
Center PCPA Portland'5
PLAN Planning
and
Development
RSCTR
Research Center
PES Parks and
Environmental
Svcs
010 Retained in
General Fund
FedGrt Grant-
billing
2nd Alloc
Remains
IS Information Services $4,235,759 $182,019 $253,211 $381,660 $448,406 $237,020 - - $3
00400-FRS FRS - Office of the CFO $767,259 $20,310 $39,516 $28,469 $11,212 $23,905 - - -
00410-FRS FRS - Accounting $2,224,001 $67,011 $148,600 $114,330 $45,031 $94,280 - - $5
00450-FRS FRS - Budget & Financial Mgmt $392,759 $9,229 $17,957 $35,950 $5,095 $10,863 - - -
00462-FRS FRS - Procurement $897,316 $23,853 $32,192 $16,661 $1,989 $15,853 - - $2
00461-FRS FRS - Risk Management $259,474 $6,330 $23,037 $20,850 $11,356 $10,365 - - $1
COMM Communications $2,277,287 $20,918 $14,462 $252,056 $56,300 $161,409 - - -
00480-COMM Comm - Design & Standards $548,672 $6,504 $6,320 $166,283 $1,964 $39,147 - - -
00220-IS Records Information Management $385,863 $9,461 $34,431 $32,643 $17,780 $16,229 - - -
HR Human Resources $2,329,426 $57,115 $207,856 $197,061 $107,331 $97,974 - - $1
OMA Office of the Metro Attorney $2,497,010 $78,853 $52,569 $446,833 $26,284 - - - $2
AUDIT Office of the Auditor $794,724 $23,945 $53,101 $40,855 $16,091 $33,691 - - $1
00120 Office of the Chief Operating Officer $2,349,825 $28,432 $55,320 $39,854 $15,696 $33,465 $1,275,725 - -
9999 Non Departmental $285,937 $4,492 $10,073 $23,655 $12,615 $13,646 - - -
PROP PES Central Services $1,061,611 $1,151 $4,026 $215,322 $128,825 $82,816 - - -
50 MRC Debt Service $913,424 $990 $3,464 $185,266 $110,843 $71,256 - - -
100 FRS - Risk-Worker's Comp $537,550 $1,370 $32,614 - - $6,435 - - -
101 FRS - Risk-Liability & Property $789,622 $99,172 $73,224 $5,134 $2,684 $205,300 - - $1
36940-39020 SUS Central Service $120,852 - - $8,577 $3,378 $7,073 - - -
Total Claimable Costs $23,668,371 $641,154 $1,061,974 $2,211,459 $1,022,880 $1,160,728 $1,275,725 - $16
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 8 of 214

9. Exhibit B
Service to Service Allocations
Department
Total CSD
Allocated
IS Information
Services
00400-FRS FRS
- Office of the
CFO
00410-FRS FRS
- Accounting
00450-FRS FRS
- Budget &
Financial Mgmt
00462-FRS FRS
- Procurement
00461-FRS FRS
- Risk
Management
COMM
Communication
s
00480-COMM
Comm - Design
& Standards
IS Information Services $535,706 $52,002 $7,003 $36,951 $11,472 $11,472 $7,003 $222,334 $11,472
00400-FRS FRS - Office of the CFO $63,367 $10,880 $1,065 $7,519 $2,233 $2,508 $1,108 $6,598 $2,425
00410-FRS FRS - Accounting $247,804 $41,607 $4,119 $26,486 $8,966 $10,074 $3,974 $26,475 $9,737
00450-FRS FRS - Budget & Financial Mgmt $28,193 $4,836 $474 $3,045 $904 $1,140 $504 $2,998 $1,102
00462-FRS FRS - Procurement $17,830 $3,994 $295 $2,431 $158 $371 $42 $625 $278
00461-FRS FRS - Risk Management $57,828 $9,377 $989 $5,965 $2,218 $2,312 $993 $7,057 $2,561
COMM Communications $254,859 $417 $4,801 - - $36,317 - $168,646 -
00480-COMM Comm - Design & Standards $63,391 $1,328 $3,930 - - $159 - $4,408 -
00220-IS Records Information Management $88,228 $14,401 $1,518 $9,161 $3,406 $3,551 $1,525 $9,838 $3,569
HR Human Resources $525,388 $87,310 $9,206 $55,543 $20,648 $21,531 $9,246 $59,649 $21,639
OMA Office of the Metro Attorney $131,421 - - - - - - - -
AUDIT Office of the Auditor $86,204 $15,630 $1,547 $9,950 $2,954 $3,319 $1,310 $8,724 $3,209
00120 Office of the Chief Operating Officer $85,579 $15,747 $1,542 $9,914 $2,944 $3,307 $1,461 $8,700 $3,197
9999 Non Departmental $72,305 $11,394 $2,033 $8,709 $2,141 $3,076 $951 $8,120 $2,537
PROP PES Central Services $623,807 $93,274 $19,432 $75,785 $17,489 $27,205 $7,773 $71,899 $21,375
50 MRC Debt Service $635,406 $95,008 $19,793 $77,194 $17,814 $27,711 $7,917 $73,235 $21,773
100 FRS - Risk-Worker's Comp $4,081 $159 $516 $2,013 $464 $723 $206 - -
101 FRS - Risk-Liability & Property $17,670 $2,226 $532 $2,075 $479 $745 $213 $3,440 -
36940-39020 SUS Central Service $19,350 $3,559 $352 $2,265 $673 $756 $298 $1,986 $731
Totals $3,558,418 $463,149 $79,147 $335,008 $94,962 $156,278 $44,524 $684,731 $105,604
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 9 of 214

10. Exhibit B
Service to Service Allocations (continued)
Department
Total CSD
Allocated
00220-IS
Records
Information
Management
HR Human
Resources
OMA Office of
the Metro
Attorney
AUDIT Office of
the Auditor
00120 Office of
the Chief
Operating
Officer
9999 Non
Departmental
PROP PES
Central Services
50 MRC Debt
Service
IS Information Services $535,706 $7,003 $39,186 $34,718 $11,472 $25,480 - $58,138 -
00400-FRS FRS - Office of the CFO $63,367 $1,247 $7,774 $6,730 $2,350 $4,902 - $5,910 -
00410-FRS FRS - Accounting $247,804 $5,008 $31,218 $27,024 $9,436 $19,688 - $23,519 -
00450-FRS FRS - Budget & Financial Mgmt $28,193 $567 $3,533 $3,058 $1,067 $2,228 - $2,685 -
00462-FRS FRS - Procurement $17,830 $236 $2,308 $673 $218 $1,658 - $4,355 -
00461-FRS FRS - Risk Management $57,828 $1,253 $7,233 $7,173 $2,516 $4,423 - $3,756 -
COMM Communications $254,859 - $2,841 - - $40,546 - $1,292 -
00480-COMM Comm - Design & Standards $63,391 - $16,935 - $430 $32,642 - $3,558 -
00220-IS Records Information Management $88,228 $1,746 $11,325 $11,231 $3,940 $6,925 - $5,881 -
HR Human Resources $525,388 $10,588 $61,139 $67,801 $23,783 $41,806 - $35,498 -
OMA Office of the Metro Attorney $131,421 - - - - $131,421 - - -
AUDIT Office of the Auditor $86,204 $1,650 $10,287 $8,905 $3,109 $7,035 - $8,405 -
00120 Office of the Chief Operating Officer $85,579 $1,644 $10,250 $8,873 $3,098 $6,464 - $8,272 -
9999 Non Departmental $72,305 $1,536 $8,845 $7,294 $2,689 $5,091 - $7,856 -
PROP PES Central Services $623,807 $13,602 $76,562 $62,183 $23,318 $42,789 - $71,121 -
50 MRC Debt Service $635,406 $13,855 $77,986 $63,339 $23,752 $43,585 - $72,444 -
100 FRS - Risk-Worker's Comp $4,081 - - - - - - - -
101 FRS - Risk-Liability & Property $17,670 - $3,052 $1,484 $557 - - $2,868 -
36940-39020 SUS Central Service $19,350 $376 $2,342 $2,027 $708 $1,477 - $1,764 -
Totals $3,558,418 $60,311 $372,818 $312,512 $112,443 $418,161 - $317,322 -
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 10 of 214

11. Exhibit B
Service to Service Allocations (continued)
Department
Total CSD
Allocated
100 FRS - Risk-
Worker's Comp
101 FRS - Risk-
Liability &
Property
36940-39020 SUS
Central Service
IS Information Services $535,706 - - -
00400-FRS FRS - Office of the CFO $63,367 $31 $87 -
00410-FRS FRS - Accounting $247,804 $125 $349 -
00450-FRS FRS - Budget & Financial Mgmt $28,193 $15 $39 -
00462-FRS FRS - Procurement $17,830 $49 $140 -
00461-FRS FRS - Risk Management $57,828 - - -
COMM Communications $254,859 - - -
00480-COMM Comm - Design & Standards $63,391 - - -
00220-IS Records Information Management $88,228 $55 $155 -
HR Human Resources $525,388 - - -
OMA Office of the Metro Attorney $131,421 - - -
AUDIT Office of the Auditor $86,204 $44 $125 -
00120 Office of the Chief Operating Officer $85,579 $43 $123 -
9999 Non Departmental $72,305 $8 $23 -
PROP PES Central Services $623,807 - - -
50 MRC Debt Service $635,406 - - -
100 FRS - Risk-Worker's Comp $4,081 - - -
101 FRS - Risk-Liability & Property $17,670 - - -
36940-39020 SUS Central Service $19,350 $9 $26 -
Totals $3,558,418 $380 $1,068 -
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 11 of 214

12. Exhibit C
Significant Changes from Prior Year
Oregon Metro contracted with Capital Accouning Partners to review and prepare their cost allocation plan in 2014.
They will being changing from using excel to preparing their plan to using CostTree, a web based cost allocation plan
software.
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 12 of 214

13. IS Information Services
Narratives Schedule 1.1
Keeping pace with technology remains a challenge for Metro. Information Services supports Metro’s goals
and business processes through the development, implementation, support and management of its
information systems.
IT Support -
Allocates IT services through a combination of operating expenditures (PS and M&S) and
server resources
Peoplesoft Support - Not further allocated
Renewal &
Replacement Reserve -
Allocates the cost of Renewal & Replacement Reserves based on server resources used by
each department
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 13 of 214

14. IS Information Services
Schedule 1.2
Labor Distribution Summary
No Labor Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 14 of 214

15. IS Information Services
Schedule 1.3
Schedule of costs to be allocated
Amount
General &
Admin IT Support
Peoplesoft
Support
Renewal &
Replacement
Reserve
Total % - - - -
Wages and Benefits
Salaries - - - - -
Benefits - - - - -
Wages and Benefits Subtotal - - - - -
Services and Supplies Dist
520100 - Office Supplies PROP $28,566 - $28,566 - -
520130 - Postage PROP $100 - $100 - -
521000 - Subscriptions and Dues PROP $3,750 - $3,750 - -
521500 - Maintenance & Repairs SuppliesPROP $7,000 - $7,000 - -
524000 - Contracted Professional Svcs PROP $225,092 - $225,092 - -
525100 - Utility Services PROP $65,400 - $65,400 - -
526000 - Maintenance & Repair Services PROP $800,674 - $800,674 - -
545000 - Travel PROP $11,500 - $11,500 - -
545500 - Staff Development PROP $21,500 - $21,500 - -
545520 - Conference Fees PROP $3,500 - $3,500 - -
501000 - Reg Employees-Full Time-ExemptPROP $1,732,710 - $1,732,710 - -
501500 - Reg Empl-Full Time-Non-Exempt PROP $324,766 - $324,766 - -
502000 - Reg Employees-Part Time-ExemptPROP - - - - -
511000 - Fringe - Payroll Taxes PROP $173,804 - $173,804 - -
512000 - Fringe - Retirement PERS PROP $301,629 - $301,629 - -
513000 - Fringe - Health & Welfare PROP $373,248 - $373,248 - -
514000 - Fringe - Unemployment PROP $4,904 - $4,904 - -
515000 - Fringe - Other Benefits PROP $8,058 - $8,058 - -
519000 - Pension Oblig Bonds Contrib PROP $31,014 - $31,014 - -
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 15 of 214

16. IS Information Services
Schedule 1.3
Schedule of costs to be allocated (continued)
Amount
General &
Admin IT Support
Peoplesoft
Support
Renewal &
Replacement
Reserve
Employee adjustment to 15-16 CAP PROP $10,300 - $10,300 - -
M&S Adjustment to 15-16 CAP PROP ($91,801) - ($91,801) - -
Renewal & Replacement Reserve PROP $272,601 - - - $272,601
Services and Supplies Subtotal $4,308,315 - $4,035,714 - $272,601
Cost Adjustments
Cost Adjustments Subtotal - - - - -
Reallocate Admin - - - -
Functional Costs $4,308,315 - $4,035,714 - $272,601
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 16 of 214

17. IS Information Services
Schedule 1.4
Service to Service Costs
Department
First
Incoming
Second
Incoming IT Support
Peoplesoft
Support
Renewal &
Replacement
Reserve
IS Information Services - $52,002 $48,711 - $3,290
00400-FRS FRS - Office of the CFO - $10,880 $10,191 - $688
00410-FRS FRS - Accounting - $41,607 $38,975 - $2,633
00450-FRS FRS - Budget & Financial Mgmt - $4,836 $4,530 - $306
00462-FRS FRS - Procurement - $3,994 $3,742 - $253
00461-FRS FRS - Risk Management - $9,377 $8,784 - $593
COMM Communications - $417 $391 - $26
00480-COMM Comm - Design & Standards - $1,328 $1,244 - $84
00220-IS Records Information Management - $14,401 $13,490 - $911
HR Human Resources - $87,310 $81,786 - $5,524
AUDIT Office of the Auditor - $15,630 $14,641 - $989
00120 Office of the Chief Operating Officer - $15,747 $14,750 - $996
9999 Non Departmental - $11,394 $10,674 - $721
PROP PES Central Services - $93,274 $87,372 - $5,902
50 MRC Debt Service - $95,008 $88,997 - $6,011
100 FRS - Risk-Worker's Comp - $159 $149 - $10
101 FRS - Risk-Liability & Property - $2,226 $2,085 - $141
36940-39020 SUS Central Service - $3,559 $3,333 - $225
Subtotals - $463,149 $433,845 - $29,305
Functional Costs $4,308,315 $4,035,714 - $272,601
Total Allocated Costs $4,771,464 $4,469,559 - $301,906
Not Allocated
Default Expenditure Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 17 of 214

18. IS Information Services
Schedule 1.5.1
Detail Allocations - IT Support
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 1.25 1.248% $50,371 - $50,371 - $50,371
00400-FRS FRS - Office of the CFO 0.15 0.150% $6,045 - $6,045 $658 $6,703
00410-FRS FRS - Accounting 0.8 0.799% $32,237 - $32,237 $3,509 $35,746
00450-FRS FRS - Budget & Financial Mgmt 0.25 0.250% $10,074 - $10,074 $1,097 $11,171
00462-FRS FRS - Procurement 0.25 0.250% $10,074 - $10,074 $1,097 $11,171
00461-FRS FRS - Risk Management 0.15 0.150% $6,045 - $6,045 $658 $6,703
COMM Communications 4.45 4.443% $179,320 - $179,320 $19,521 $198,841
00480-COMM Comm - Design & Standards 0.25 0.250% $10,074 - $10,074 $1,097 $11,171
00220-IS Records Information Management 0.15 0.150% $6,045 - $6,045 $658 $6,703
HR Human Resources 0.85 0.849% $34,252 - $34,252 $3,729 $37,981
OMA Office of the Metro Attorney 0.75 0.749% $30,223 - $30,223 $3,290 $33,513
AUDIT Office of the Auditor 0.25 0.250% $10,074 - $10,074 $1,097 $11,171
00120 Office of the Chief Operating Officer 0.55 0.549% $22,163 - $22,163 $2,413 $24,576
PROP PES Central Services 1.2 1.198% $48,356 - $48,356 $5,264 $53,620
CONCIL Council 2.65 2.646% $106,786 - $106,786 $11,625 $118,411
13 Solid Waste Fund 19.6 19.571% $789,815 - $789,815 $85,979 $875,794
SUS Sustainability 4.5 4.493% $181,335 - $181,335 $19,740 $201,075
19 Regional Parks - Levy Fund 0.95 0.949% $38,282 - $38,282 $4,167 $42,449
23 Natural Areas Bond Fund 1.8 1.797% $72,534 - $72,534 $7,896 $80,430
24 Zoo Bond Fund 1.85 1.847% $74,549 - $74,549 $8,115 $82,664
ZOO Oregon Zoo 14.9 14.878% $600,421 - $600,421 $65,362 $665,783
OCC Oregon Convention Center 11.85 11.832% $477,516 - $477,516 $51,982 $529,498
EXPO Expo Center 3.75 3.744% $151,113 - $151,113 $16,450 $167,563
PCPA Portland'5 5.35 5.342% $215,587 - $215,587 $23,469 $239,056
PLAN Planning and Development 7.8 7.788% $314,314 - $314,314 $34,216 $348,530
RSCTR Research Center 8.95 8.937% $360,655 - $360,655 $39,261 $399,916
PES Parks and Environmental Svcs 4.9 4.893% $197,454 - $197,454 $21,495 $218,949
Subtotals 100.15 100.000% $4,035,714 - $4,035,714 $433,845 $4,469,559
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 18 of 214

19. IS Information Services
Schedule 1.5.1
Detail Allocations - IT Support (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
Direct Billed - -
Total Full Functional Cost $4,035,714 $4,469,559
Allocation Basis: 50% Server resources and 50% Operating expenditures
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 19 of 214

20. IS Information Services
Schedule 1.5.2
Detail Allocations - Renewal & Replacement Reserve
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 0.6 0.598% $1,631 - $1,631 - $1,631
00400-FRS FRS - Office of the CFO 0.1 0.100% $272 - $272 $29 $301
00410-FRS FRS - Accounting 0.4 0.399% $1,087 - $1,087 $118 $1,205
00450-FRS FRS - Budget & Financial Mgmt 0.1 0.100% $272 - $272 $29 $301
00462-FRS FRS - Procurement 0.1 0.100% $272 - $272 $29 $301
00461-FRS FRS - Risk Management 0.1 0.100% $272 - $272 $29 $301
COMM Communications 7.8 7.777% $21,199 - $21,199 $2,293 $23,492
00480-COMM Comm - Design & Standards 0.1 0.100% $272 - $272 $29 $301
00220-IS Records Information Management 0.1 0.100% $272 - $272 $29 $301
HR Human Resources 0.4 0.399% $1,087 - $1,087 $118 $1,205
OMA Office of the Metro Attorney 0.4 0.399% $1,087 - $1,087 $118 $1,205
AUDIT Office of the Auditor 0.1 0.100% $272 - $272 $29 $301
00120 Office of the Chief Operating Officer 0.3 0.299% $815 - $815 $88 $903
PROP PES Central Services 1.5 1.496% $4,077 - $4,077 $441 $4,518
CONCIL Council 4.1 4.088% $11,143 - $11,143 $1,205 $12,348
13 Solid Waste Fund 11.2 11.167% $30,440 - $30,440 $3,292 $33,732
SUS Sustainability 7.4 7.378% $20,112 - $20,112 $2,175 $22,287
24 Zoo Bond Fund 3.4 3.390% $9,241 - $9,241 $999 $10,240
ZOO Oregon Zoo 11.8 11.765% $32,071 - $32,071 $3,468 $35,539
OCC Oregon Convention Center 7.7 7.677% $20,927 - $20,927 $2,263 $23,190
EXPO Expo Center 4.8 4.786% $13,046 - $13,046 $1,411 $14,457
PCPA Portland'5 4.7 4.686% $12,774 - $12,774 $1,381 $14,155
PLAN Planning and Development 11 10.967% $29,896 - $29,896 $3,233 $33,129
RSCTR Research Center 16.1 16.052% $43,757 - $43,757 $4,732 $48,489
PES Parks and Environmental Svcs 6 5.982% $16,307 - $16,307 $1,764 $18,071
2nd Alloc Remains - - - - - $3 $3
Subtotals 100.3 100.000% $272,601 - $272,601 $29,305 $301,906
Direct Billed - -
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 20 of 214

21. IS Information Services
Schedule 1.5.2
Detail Allocations - Renewal & Replacement Reserve (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
Total Full Functional Cost $272,601 $301,906
Allocation Basis: Percentage of server resources
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 21 of 214

22. IS Information Services
Schedule 1.6
Summary of Allocated Costs
Department Total IT Support
Peoplesoft
Support
Renewal &
Replacement
Reserve
IS Information Services $52,002 $50,371 - $1,631
00400-FRS FRS - Office of the CFO $7,003 $6,703 - $301
00410-FRS FRS - Accounting $36,951 $35,746 - $1,205
00450-FRS FRS - Budget & Financial Mgmt $11,472 $11,171 - $301
00462-FRS FRS - Procurement $11,472 $11,171 - $301
00461-FRS FRS - Risk Management $7,003 $6,703 - $301
COMM Communications $222,334 $198,841 - $23,492
00480-COMM Comm - Design & Standards $11,472 $11,171 - $301
00220-IS Records Information Management $7,003 $6,703 - $301
HR Human Resources $39,186 $37,981 - $1,205
OMA Office of the Metro Attorney $34,718 $33,513 - $1,205
AUDIT Office of the Auditor $11,472 $11,171 - $301
00120 Office of the Chief Operating Officer $25,480 $24,576 - $903
PROP PES Central Services $58,138 $53,620 - $4,518
Subtotal for CSD $535,706 $499,441 - $36,265
CONCIL Council $130,759 $118,411 - $12,348
13 Solid Waste Fund $909,526 $875,794 - $33,732
SUS Sustainability $223,362 $201,075 - $22,287
19 Regional Parks - Levy Fund $42,449 $42,449 - -
23 Natural Areas Bond Fund $80,430 $80,430 - -
24 Zoo Bond Fund $92,904 $82,664 - $10,240
ZOO Oregon Zoo $701,321 $665,783 - $35,539
OCC Oregon Convention Center $552,688 $529,498 - $23,190
EXPO Expo Center $182,019 $167,563 - $14,457
PCPA Portland'5 $253,211 $239,056 - $14,155
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 22 of 214

23. IS Information Services
Schedule 1.6
Summary of Allocated Costs (continued)
Department Total IT Support
Peoplesoft
Support
Renewal &
Replacement
Reserve
PLAN Planning and Development $381,660 $348,530 - $33,129
RSCTR Research Center $448,406 $399,916 - $48,489
PES Parks and Environmental Svcs $237,020 $218,949 - $18,071
2nd Alloc Remains $3 - - $3
Totals $4,771,465 $4,469,559 - $301,906
Direct Billed - - - -
Total Full Functional Cost $4,771,465 $4,469,559 - $301,906
Less Direct Billed - - - -
Less CSD Amounts ($535,706) ($499,441) - ($36,265)
Total Receiving Department Allocation $4,235,759 $3,970,118 - $265,641
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 23 of 214

24. 00400-FRS FRS - Office of the CFO
Narratives Schedule 2.1
The CFO's office provides support for the Finance and Regulatory Services department, as well as direct
support to other departments that require it.
Director's Office 75% - Not further allocated
Director's Office 25% - Not further allocated
Director's Office - Allocates CFO by department operating and capital expenditures
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 24 of 214

25. 00400-FRS FRS - Office of the CFO
Schedule 2.2
Labor Distribution Summary
Staff Name Salary
General
Admin
Director's
Office 75%
Director's
Office 25%
Director's
Office
Brian Kennedy $188,583 - - - $188,583
Sarah Erskine $85,835 - - - $85,835
Charlotte Wilson $109,469 - - - $109,469
Timothy Collier $219,759 - - - $219,759
Angela Houck $119,499 - - - $119,499
Total $723,145 - - - $723,145
Total Percentage 100.000% - - - 100.000%
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 25 of 214

26. 00400-FRS FRS - Office of the CFO
Schedule 2.3
Schedule of costs to be allocated
Amount
General &
Admin
Director's
Office 75%
Director's
Office 25%
Director's
Office
Total % - - - -
Wages and Benefits
Salaries - - - - -
Benefits - - - - -
Wages and Benefits Subtotal - - - - -
Services and Supplies Dist
520100 - Office Supplies SAL $2,000 - - - $2,000
521000 - Subscriptions and Dues SAL $1,050 - - - $1,050
521500 - Maintenance & Repairs Supplies SAL - - - - -
524000 - Contracted Professional Svcs SAL $17,800 - - - $17,800
524600 - Sponsorship Expenditures SAL - - - - -
526000 - Maintenance & Repair Services SAL - - - - -
528000 - Other Purchased Services SAL - - - - -
530000 - Payments to Other Agencies SAL - - - - -
545000 - Travel SAL $4,830 - - - $4,830
545500 - Staff Development SAL $2,130 - - - $2,130
549000 - Miscellaneous Expenditures SAL $520 - - - $520
501000 - Reg Employees-Full Time-Exempt SAL $444,703 - - - $444,703
501500 - Reg Empl-Full Time-Non-Exempt SAL $55,802 - - - $55,802
502000 - Reg Employees-Part Time-ExemptSAL - - - - -
502500 - Reg Empl-Part Time-Non-Exempt SAL - - - - -
508000 - Overtime SAL - - - - -
508600 - Mobile Comm Allowance SAL - - - - -
511000 - Fringe - Payroll Taxes SAL $43,068 - - - $43,068
512000 - Fringe - Retirement PERS SAL $79,982 - - - $79,982
513000 - Fringe - Health & Welfare SAL $77,760 - - - $77,760
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 26 of 214

27. 00400-FRS FRS - Office of the CFO
Schedule 2.3
Schedule of costs to be allocated (continued)
Amount
General &
Admin
Director's
Office 75%
Director's
Office 25%
Director's
Office
514000 - Fringe - Unemployment SAL - - - - -
515000 - Fringe - Other Benefits SAL $1,941 - - - $1,941
519000 - Pension Oblig Bonds Contrib SAL $7,690 - - - $7,690
15-16 Salaries clean up SAL $12,200 - - - $12,200
Services and Supplies Subtotal $751,476 - - - $751,476
Cost Adjustments
Cost Adjustments Subtotal - - - - -
Reallocate Admin - - - -
Functional Costs $751,476 - - - $751,476
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 27 of 214

28. 00400-FRS FRS - Office of the CFO
Schedule 2.4
Service to Service Costs
Department
First
Incoming
Second
Incoming
Director's
Office 75%
Director's
Office 25%
Director's
Office
IS Information Services $6,316 - - - $6,316
IS Information Services - $687 - - $687
00400-FRS FRS - Office of the CFO - $1,065 - - $1,065
00410-FRS FRS - Accounting - $4,119 - - $4,119
00450-FRS FRS - Budget & Financial Mgmt - $474 - - $474
00462-FRS FRS - Procurement - $295 - - $295
00461-FRS FRS - Risk Management - $989 - - $989
COMM Communications - $4,801 - - $4,801
00480-COMM Comm - Design & Standards - $3,930 - - $3,930
00220-IS Records Information Management - $1,518 - - $1,518
HR Human Resources - $9,206 - - $9,206
AUDIT Office of the Auditor - $1,547 - - $1,547
00120 Office of the Chief Operating Officer - $1,542 - - $1,542
9999 Non Departmental - $2,033 - - $2,033
PROP PES Central Services - $19,432 - - $19,432
50 MRC Debt Service - $19,793 - - $19,793
100 FRS - Risk-Worker's Comp - $516 - - $516
101 FRS - Risk-Liability & Property - $532 - - $532
36940-39020 SUS Central Service - $352 - - $352
Subtotals $6,316 $72,831 - - $79,147
Functional Costs $751,476 - - $751,476
Total Allocated Costs $830,623 - - $830,623
Not Allocated Not Allocated
Default Salary Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 28 of 214

29. 00400-FRS FRS - Office of the CFO
Schedule 2.5.1
Detail Allocations - Director's Office
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 3,387,267 1.436% $10,880 - $10,880 - $10,880
00400-FRS FRS - Office of the CFO 331,665 0.141% $1,065 - $1,065 - $1,065
00410-FRS FRS - Accounting 2,132,646 0.904% $6,850 - $6,850 $669 $7,519
00450-FRS FRS - Budget & Financial Mgmt 633,271 0.268% $2,034 - $2,034 $199 $2,233
00462-FRS FRS - Procurement 711,476 0.302% $2,285 - $2,285 $223 $2,508
00461-FRS FRS - Risk Management 314,192 0.133% $1,009 - $1,009 $99 $1,108
COMM Communications 1,871,495 0.793% $6,011 - $6,011 $587 $6,598
00480-COMM Comm - Design & Standards 687,799 0.292% $2,209 - $2,209 $216 $2,425
00220-IS Records Information Management 353,611 0.150% $1,136 - $1,136 $111 $1,247
HR Human Resources 2,204,921 0.935% $7,082 - $7,082 $692 $7,774
OMA Office of the Metro Attorney 1,908,695 0.809% $6,131 - $6,131 $599 $6,730
AUDIT Office of the Auditor 666,447 0.282% $2,141 - $2,141 $209 $2,350
00120 Office of the Chief Operating Officer 1,390,533 0.589% $4,466 - $4,466 $436 $4,902
PROP PES Central Services 1,676,099 0.710% $5,384 - $5,384 $526 $5,910
100 FRS - Risk-Worker's Comp 8,799 0.004% $28 - $28 $3 $31
101 FRS - Risk-Liability & Property 24,708 0.010% $79 - $79 $8 $87
CONCIL Council 2,061,486 0.874% $6,621 - $6,621 $647 $7,268
13 Solid Waste Fund 49,462,150 20.965% $158,870 - $158,870 $15,513 $174,383
SUS Sustainability 2,900,193 1.229% $9,315 - $9,315 $910 $10,225
19 Regional Parks - Levy Fund 4,214,906 1.787% $13,538 - $13,538 $1,322 $14,860
23 Natural Areas Bond Fund 14,509,489 6.150% $46,604 - $46,604 $4,551 $51,155
24 Zoo Bond Fund 22,799,830 9.664% $73,232 - $73,232 $7,151 $80,383
ZOO Oregon Zoo 55,488,187 23.519% $178,225 - $178,225 $17,403 $195,628
OCC Oregon Convention Center 31,184,359 13.218% $100,163 - $100,163 $9,781 $109,944
EXPO Expo Center 5,760,601 2.442% $18,503 - $18,503 $1,807 $20,310
PCPA Portland'5 11,208,513 4.751% $36,001 - $36,001 $3,515 $39,516
PLAN Planning and Development 8,074,889 3.423% $25,936 - $25,936 $2,533 $28,469
RSCTR Research Center 3,180,307 1.348% $10,215 - $10,215 $997 $11,212
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 29 of 214

30. 00400-FRS FRS - Office of the CFO
Schedule 2.5.1
Detail Allocations - Director's Office (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PES Parks and Environmental Svcs 6,780,423 2.874% $21,778 - $21,778 $2,127 $23,905
Subtotals 235,928,957 100.000% $757,792 - $757,792 $72,831 $830,623
Direct Billed - -
Total Full Functional Cost $757,792 $830,623
Allocation Basis: Department operating and capital expenditures
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 30 of 214

31. 00400-FRS FRS - Office of the CFO
Schedule 2.6
Summary of Allocated Costs
Department Total
Director's
Office 75%
Director's
Office 25%
Director's
Office
IS Information Services $10,880 - - $10,880
00400-FRS FRS - Office of the CFO $1,065 - - $1,065
00410-FRS FRS - Accounting $7,519 - - $7,519
00450-FRS FRS - Budget & Financial Mgmt $2,233 - - $2,233
00462-FRS FRS - Procurement $2,508 - - $2,508
00461-FRS FRS - Risk Management $1,108 - - $1,108
COMM Communications $6,598 - - $6,598
00480-COMM Comm - Design & Standards $2,425 - - $2,425
00220-IS Records Information Management $1,247 - - $1,247
HR Human Resources $7,774 - - $7,774
OMA Office of the Metro Attorney $6,730 - - $6,730
AUDIT Office of the Auditor $2,350 - - $2,350
00120 Office of the Chief Operating Officer $4,902 - - $4,902
PROP PES Central Services $5,910 - - $5,910
100 FRS - Risk-Worker's Comp $31 - - $31
101 FRS - Risk-Liability & Property $87 - - $87
Subtotal for CSD $63,367 - - $63,367
CONCIL Council $7,268 - - $7,268
13 Solid Waste Fund $174,383 - - $174,383
SUS Sustainability $10,225 - - $10,225
19 Regional Parks - Levy Fund $14,860 - - $14,860
23 Natural Areas Bond Fund $51,155 - - $51,155
24 Zoo Bond Fund $80,383 - - $80,383
ZOO Oregon Zoo $195,628 - - $195,628
OCC Oregon Convention Center $109,944 - - $109,944
EXPO Expo Center $20,310 - - $20,310
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 31 of 214

32. 00400-FRS FRS - Office of the CFO
Schedule 2.6
Summary of Allocated Costs (continued)
Department Total
Director's
Office 75%
Director's
Office 25%
Director's
Office
PCPA Portland'5 $39,516 - - $39,516
PLAN Planning and Development $28,469 - - $28,469
RSCTR Research Center $11,212 - - $11,212
PES Parks and Environmental Svcs $23,905 - - $23,905
Totals $830,626 - - $830,626
Direct Billed - - - -
Total Full Functional Cost $830,626 - - $830,626
Less Direct Billed - - - -
Less CSD Amounts ($63,367) - - ($63,367)
Total Receiving Department Allocation $767,259 - - $767,259
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 32 of 214

33. 00410-FRS FRS - Accounting
Narratives Schedule 3.1
Accounting includes accounts payable, accounts receivable, investments, and payroll.
GL Support - Allocates the cost of General Ledger support based on expenditures per department
AP - Allocates the cost of General Ledger support based on expenditures per department
AR - Allocates the cost of General Ledger support based on expenditures per department
Investments - Allocates the cost of General Ledger support based on expenditures per department
Payroll - Allocates the cost of General Ledger support based on expenditures per department
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 33 of 214

34. 00410-FRS FRS - Accounting
Schedule 3.2
Labor Distribution Summary
Staff Name Salary
General
Admin GL Support AP AR Investments Payroll
Manager II - Donald Cox $160,319 - $160,319 - - - -
Manager I - Karla Lenox $151,153 - $151,153 - - - -
Investment Coordinator - Calvin Smith $102,883 - - - - $102,883 -
Accountant II - Carol Bernards $73,749 - $73,749 - - - -
Manager I - Lisa Houghton $130,235 - $130,235 - - - -
Accounting Technician II - Elizabeth Tausch $76,125 - - $76,125 - - -
Payroll Specialist - Patricia Peterson-Hodge $92,524 - - - - - $92,524
Accountant I - Tari Corbett $84,461 - - - $84,461 - -
Accounting Technician II - Patricia Zenger $76,125 - - $76,125 - - -
Accounting Technician II - Tia Vue $67,067 - - - $67,067 - -
Accountant II - Juli Helser $105,001 - $105,001 - - - -
Manager I - Julia Fennell $132,225 - $132,225 - - - -
Accountant II - Shiu Ram $105,357 - $105,357 - - - -
Accountant I - Qing Yang $92,831 - $92,831 - - - -
Accounting Technician II - Wendy Rennie $70,069 - $70,069 - - - -
Accountant II - Nayantara Sharma $105,357 - - - $105,357 - -
Accountant II - Lisa Schiager $105,357 - $105,357 - - - -
Accounting Technician II - Melissa Bostick $63,431 - - - $63,431 - -
Accountant II - Bryant Robles $86,516 - - $86,516 - - -
Payroll Specialist $62,564 - - - - - $62,564
Total $1,943,349 - $1,126,296 $238,766 $320,316 $102,883 $155,088
Total Percentage 100.000% - 57.956% 12.286% 16.483% 5.294% 7.980%
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 34 of 214

35. 00410-FRS FRS - Accounting
Schedule 3.3
Schedule of costs to be allocated
Amount
General &
Admin GL Support AP AR Investments Payroll
Total % - 57.956% 12.286% 16.483% 5.294% 7.980%
Wages and Benefits
Salaries $1,313,316 - $761,151 $161,358 $216,470 $69,528 $104,809
Benefits $630,032 - $365,144 $77,408 $103,846 $33,355 $50,279
Wages and Benefits Subtotal $1,943,348 - $1,126,295 $238,766 $320,316 $102,883 $155,088
Services and Supplies Dist
520100 - Office Supplies SAL $12,740 - $7,384 $1,565 $2,100 $674 $1,017
521000 - Subscriptions and Dues SAL $7,120 - $4,126 $875 $1,174 $377 $568
521500 - Maintenance & Repairs Supplies SAL $710 - $411 $87 $117 $38 $57
524000 - Contracted Professional Svcs SAL $151,030 - $87,532 $18,556 $24,894 $7,996 $12,053
524600 - Sponsorship Expenditures SAL - - - - - - -
526000 - Maintenance & Repair Services SAL $2,410 - $1,397 $296 $397 $128 $192
528000 - Other Purchased Services SAL $85,800 - $49,727 $10,542 $14,142 $4,542 $6,847
530000 - Payments to Other Agencies SAL $287,000 - $166,335 $35,262 $47,305 $15,194 $22,904
545000 - Travel SAL $8,010 - $4,642 $984 $1,320 $424 $639
545500 - Staff Development SAL $16,680 - $9,667 $2,049 $2,749 $883 $1,331
549000 - Miscellaneous Expenditures SAL $1,950 - $1,130 $240 $321 $103 $156
Revenue offset-Contractor Business LicensesSAL ($380,000) - ($220,234) ($46,688) ($62,634) ($20,118) ($30,326)
Services and Supplies Subtotal $193,450 - $112,117 $23,768 $31,886 $10,241 $15,438
Cost Adjustments
Cost Adjustments Subtotal - - - - - - -
Reallocate Admin - - - - - -
Functional Costs $2,136,798 - $1,238,412 $262,534 $352,202 $113,124 $170,526
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 35 of 214

36. 00410-FRS FRS - Accounting
Schedule 3.4
Service to Service Costs
Department
First
Incoming
Second
Incoming GL Support AP AR Investments Payroll
IS Information Services $33,324 - $19,314 $4,094 $5,493 $1,764 $2,659
IS Information Services - $3,627 $2,102 $446 $598 $192 $289
00400-FRS FRS - Office of the CFO $6,850 - $3,970 $842 $1,129 $363 $547
00400-FRS FRS - Office of the CFO - $669 $388 $82 $110 $35 $53
00410-FRS FRS - Accounting - $26,486 $15,350 $3,254 $4,366 $1,402 $2,114
00450-FRS FRS - Budget & Financial Mgmt - $3,045 $1,765 $374 $502 $161 $243
00462-FRS FRS - Procurement - $2,431 $1,409 $299 $401 $129 $194
00461-FRS FRS - Risk Management - $5,965 $3,457 $733 $983 $316 $476
00220-IS Records Information Management - $9,161 $5,310 $1,126 $1,510 $485 $731
HR Human Resources - $55,543 $32,191 $6,824 $9,155 $2,941 $4,433
AUDIT Office of the Auditor - $9,950 $5,767 $1,222 $1,640 $527 $794
00120 Office of the Chief Operating Officer - $9,914 $5,746 $1,218 $1,634 $525 $791
9999 Non Departmental - $8,709 $5,048 $1,070 $1,436 $461 $695
PROP PES Central Services - $75,785 $43,922 $9,311 $12,491 $4,012 $6,048
50 MRC Debt Service - $77,194 $44,739 $9,484 $12,724 $4,087 $6,160
100 FRS - Risk-Worker's Comp - $2,013 $1,167 $247 $332 $107 $161
101 FRS - Risk-Liability & Property - $2,075 $1,203 $255 $342 $110 $166
36940-39020 SUS Central Service - $2,265 $1,313 $278 $373 $120 $181
Subtotals $40,174 $294,833 $194,159 $41,160 $55,218 $17,736 $26,735
Functional Costs $2,136,798 $1,238,412 $262,534 $352,202 $113,124 $170,526
Total Allocated Costs $2,471,806 $1,432,571 $303,694 $407,420 $130,860 $197,261
Default Salary Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 36 of 214

37. 00410-FRS FRS - Accounting
Schedule 3.5.1
Detail Allocations - GL Support
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 3,350,266 1.911% $24,114 - $24,114 - $24,114
00400-FRS FRS - Office of the CFO 331,665 0.189% $2,387 - $2,387 - $2,387
00410-FRS FRS - Accounting 2,132,646 1.217% $15,350 - $15,350 - $15,350
00450-FRS FRS - Budget & Financial Mgmt 633,271 0.361% $4,558 - $4,558 $638 $5,196
00462-FRS FRS - Procurement 711,476 0.406% $5,121 - $5,121 $717 $5,838
00461-FRS FRS - Risk Management 280,685 0.160% $2,020 - $2,020 $283 $2,303
COMM Communications 1,869,845 1.067% $13,459 - $13,459 $1,885 $15,344
00480-COMM Comm - Design & Standards 687,799 0.392% $4,951 - $4,951 $693 $5,644
00220-IS Records Information Management 353,611 0.202% $2,545 - $2,545 $357 $2,902
HR Human Resources 2,204,921 1.258% $15,870 - $15,870 $2,223 $18,093
OMA Office of the Metro Attorney 1,908,695 1.089% $13,738 - $13,738 $1,924 $15,662
AUDIT Office of the Auditor 666,447 0.380% $4,797 - $4,797 $672 $5,469
00120 Office of the Chief Operating Officer 1,390,533 0.793% $10,009 - $10,009 $1,402 $11,411
PROP PES Central Services 1,661,090 0.948% $11,956 - $11,956 $1,675 $13,631
100 FRS - Risk-Worker's Comp 8,799 0.005% $63 - $63 $9 $72
101 FRS - Risk-Liability & Property 24,708 0.014% $178 - $178 $25 $203
CONCIL Council 2,061,486 1.176% $14,838 - $14,838 $2,078 $16,916
13 Solid Waste Fund 49,091,011 28.005% $353,341 - $353,341 $49,496 $402,837
SUS Sustainability 2,838,346 1.619% $20,429 - $20,429 $2,862 $23,291
19 Regional Parks - Levy Fund 3,346,686 1.909% $24,088 - $24,088 $3,374 $27,462
23 Natural Areas Bond Fund 6,316,996 3.604% $45,468 - $45,468 $6,369 $51,837
24 Zoo Bond Fund 605,983 0.346% $4,362 - $4,362 $611 $4,973
ZOO Oregon Zoo 31,600,639 18.027% $227,451 - $227,451 $31,861 $259,312
OCC Oregon Convention Center 28,072,415 16.015% $202,056 - $202,056 $28,304 $230,360
EXPO Expo Center 4,732,750 2.700% $34,065 - $34,065 $4,772 $38,837
PCPA Portland'5 10,495,283 5.987% $75,542 - $75,542 $10,582 $86,124
PLAN Planning and Development 8,074,889 4.607% $58,120 - $58,120 $8,141 $66,261
RSCTR Research Center 3,180,307 1.814% $22,891 - $22,891 $3,207 $26,098
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 37 of 214

38. 00410-FRS FRS - Accounting
Schedule 3.5.1
Detail Allocations - GL Support (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PES Parks and Environmental Svcs 6,658,879 3.799% $47,928 - $47,928 $6,714 $54,642
2nd Alloc Remains - - - - - $1 $1
Subtotals 175,292,127 100.000% $1,261,696 - $1,261,696 $170,875 $1,432,571
Direct Billed - -
Total Full Functional Cost $1,261,696 $1,432,571
Allocation Basis: Operating expenditures per department
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 38 of 214

39. 00410-FRS FRS - Accounting
Schedule 3.5.2
Detail Allocations - AP
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 3,350,266 1.911% $5,112 - $5,112 - $5,112
00400-FRS FRS - Office of the CFO 331,665 0.189% $506 - $506 - $506
00410-FRS FRS - Accounting 2,132,646 1.217% $3,254 - $3,254 - $3,254
00450-FRS FRS - Budget & Financial Mgmt 633,271 0.361% $966 - $966 $135 $1,101
00462-FRS FRS - Procurement 711,476 0.406% $1,086 - $1,086 $152 $1,238
00461-FRS FRS - Risk Management 280,685 0.160% $428 - $428 $60 $488
COMM Communications 1,869,845 1.067% $2,853 - $2,853 $400 $3,253
00480-COMM Comm - Design & Standards 687,799 0.392% $1,049 - $1,049 $147 $1,196
00220-IS Records Information Management 353,611 0.202% $540 - $540 $76 $616
HR Human Resources 2,204,921 1.258% $3,364 - $3,364 $471 $3,835
OMA Office of the Metro Attorney 1,908,695 1.089% $2,912 - $2,912 $408 $3,320
AUDIT Office of the Auditor 666,447 0.380% $1,017 - $1,017 $142 $1,159
00120 Office of the Chief Operating Officer 1,390,533 0.793% $2,122 - $2,122 $297 $2,419
PROP PES Central Services 1,661,090 0.948% $2,535 - $2,535 $355 $2,890
100 FRS - Risk-Worker's Comp 8,799 0.005% $13 - $13 $2 $15
101 FRS - Risk-Liability & Property 24,708 0.014% $38 - $38 $5 $43
CONCIL Council 2,061,486 1.176% $3,146 - $3,146 $441 $3,587
13 Solid Waste Fund 49,091,011 28.005% $74,906 - $74,906 $10,493 $85,399
SUS Sustainability 2,838,346 1.619% $4,331 - $4,331 $607 $4,938
19 Regional Parks - Levy Fund 3,346,686 1.909% $5,107 - $5,107 $715 $5,822
23 Natural Areas Bond Fund 6,316,996 3.604% $9,639 - $9,639 $1,350 $10,989
24 Zoo Bond Fund 605,983 0.346% $925 - $925 $130 $1,055
ZOO Oregon Zoo 31,600,639 18.027% $48,218 - $48,218 $6,754 $54,972
OCC Oregon Convention Center 28,072,415 16.015% $42,834 - $42,834 $6,000 $48,834
EXPO Expo Center 4,732,750 2.700% $7,221 - $7,221 $1,012 $8,233
PCPA Portland'5 10,495,283 5.987% $16,014 - $16,014 $2,243 $18,257
PLAN Planning and Development 8,074,889 4.607% $12,321 - $12,321 $1,726 $14,047
RSCTR Research Center 3,180,307 1.814% $4,853 - $4,853 $680 $5,533
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 39 of 214

40. 00410-FRS FRS - Accounting
Schedule 3.5.2
Detail Allocations - AP (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PES Parks and Environmental Svcs 6,658,879 3.799% $10,160 - $10,160 $1,423 $11,583
Subtotals 175,292,127 100.000% $267,470 - $267,470 $36,224 $303,694
Direct Billed - -
Total Full Functional Cost $267,470 $303,694
Allocation Basis: Operating expenditures per department
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 40 of 214

41. 00410-FRS FRS - Accounting
Schedule 3.5.3
Detail Allocations - AR
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 3,350,266 1.911% $6,858 - $6,858 - $6,858
00400-FRS FRS - Office of the CFO 331,665 0.189% $679 - $679 - $679
00410-FRS FRS - Accounting 2,132,646 1.217% $4,366 - $4,366 - $4,366
00450-FRS FRS - Budget & Financial Mgmt 633,271 0.361% $1,296 - $1,296 $182 $1,478
00462-FRS FRS - Procurement 711,476 0.406% $1,456 - $1,456 $204 $1,660
00461-FRS FRS - Risk Management 280,685 0.160% $575 - $575 $80 $655
COMM Communications 1,869,845 1.067% $3,828 - $3,828 $536 $4,364
00480-COMM Comm - Design & Standards 687,799 0.392% $1,408 - $1,408 $197 $1,605
00220-IS Records Information Management 353,611 0.202% $724 - $724 $101 $825
HR Human Resources 2,204,921 1.258% $4,513 - $4,513 $632 $5,145
OMA Office of the Metro Attorney 1,908,695 1.089% $3,907 - $3,907 $547 $4,454
AUDIT Office of the Auditor 666,447 0.380% $1,364 - $1,364 $191 $1,555
00120 Office of the Chief Operating Officer 1,390,533 0.793% $2,846 - $2,846 $399 $3,245
PROP PES Central Services 1,661,090 0.948% $3,400 - $3,400 $476 $3,876
100 FRS - Risk-Worker's Comp 8,799 0.005% $18 - $18 $3 $21
101 FRS - Risk-Liability & Property 24,708 0.014% $51 - $51 $7 $58
CONCIL Council 2,061,486 1.176% $4,220 - $4,220 $591 $4,811
13 Solid Waste Fund 49,091,011 28.005% $100,489 - $100,489 $14,076 $114,565
SUS Sustainability 2,838,346 1.619% $5,810 - $5,810 $814 $6,624
19 Regional Parks - Levy Fund 3,346,686 1.909% $6,851 - $6,851 $960 $7,811
23 Natural Areas Bond Fund 6,316,996 3.604% $12,931 - $12,931 $1,811 $14,742
24 Zoo Bond Fund 605,983 0.346% $1,240 - $1,240 $174 $1,414
ZOO Oregon Zoo 31,600,639 18.027% $64,687 - $64,687 $9,061 $73,748
OCC Oregon Convention Center 28,072,415 16.015% $57,464 - $57,464 $8,050 $65,514
EXPO Expo Center 4,732,750 2.700% $9,688 - $9,688 $1,357 $11,045
PCPA Portland'5 10,495,283 5.987% $21,484 - $21,484 $3,009 $24,493
PLAN Planning and Development 8,074,889 4.607% $16,529 - $16,529 $2,315 $18,844
RSCTR Research Center 3,180,307 1.814% $6,510 - $6,510 $912 $7,422
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 41 of 214

42. 00410-FRS FRS - Accounting
Schedule 3.5.3
Detail Allocations - AR (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PES Parks and Environmental Svcs 6,658,879 3.799% $13,631 - $13,631 $1,909 $15,540
2nd Alloc Remains - - - - - $2 $2
Subtotals 175,292,127 100.000% $358,823 - $358,823 $48,596 $407,420
Direct Billed - -
Total Full Functional Cost $358,823 $407,420
Allocation Basis: Operating expenditures per department
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 42 of 214

43. 00410-FRS FRS - Accounting
Schedule 3.5.4
Detail Allocations - Investments
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 3,350,266 1.911% $2,203 - $2,203 - $2,203
00400-FRS FRS - Office of the CFO 331,665 0.189% $218 - $218 - $218
00410-FRS FRS - Accounting 2,132,646 1.217% $1,402 - $1,402 - $1,402
00450-FRS FRS - Budget & Financial Mgmt 633,271 0.361% $416 - $416 $58 $474
00462-FRS FRS - Procurement 711,476 0.406% $468 - $468 $66 $534
00461-FRS FRS - Risk Management 280,685 0.160% $185 - $185 $26 $211
COMM Communications 1,869,845 1.067% $1,229 - $1,229 $172 $1,401
00480-COMM Comm - Design & Standards 687,799 0.392% $452 - $452 $63 $515
00220-IS Records Information Management 353,611 0.202% $232 - $232 $33 $265
HR Human Resources 2,204,921 1.258% $1,450 - $1,450 $203 $1,653
OMA Office of the Metro Attorney 1,908,695 1.089% $1,255 - $1,255 $176 $1,431
AUDIT Office of the Auditor 666,447 0.380% $438 - $438 $61 $499
00120 Office of the Chief Operating Officer 1,390,533 0.793% $914 - $914 $128 $1,042
PROP PES Central Services 1,661,090 0.948% $1,092 - $1,092 $153 $1,245
100 FRS - Risk-Worker's Comp 8,799 0.005% $6 - $6 $1 $7
101 FRS - Risk-Liability & Property 24,708 0.014% $16 - $16 $2 $18
CONCIL Council 2,061,486 1.176% $1,355 - $1,355 $190 $1,545
13 Solid Waste Fund 49,091,011 28.005% $32,276 - $32,276 $4,521 $36,797
SUS Sustainability 2,838,346 1.619% $1,866 - $1,866 $261 $2,127
19 Regional Parks - Levy Fund 3,346,686 1.909% $2,200 - $2,200 $308 $2,508
23 Natural Areas Bond Fund 6,316,996 3.604% $4,153 - $4,153 $582 $4,735
24 Zoo Bond Fund 605,983 0.346% $398 - $398 $56 $454
ZOO Oregon Zoo 31,600,639 18.027% $20,777 - $20,777 $2,910 $23,687
OCC Oregon Convention Center 28,072,415 16.015% $18,457 - $18,457 $2,585 $21,042
EXPO Expo Center 4,732,750 2.700% $3,112 - $3,112 $436 $3,548
PCPA Portland'5 10,495,283 5.987% $6,900 - $6,900 $967 $7,867
PLAN Planning and Development 8,074,889 4.607% $5,309 - $5,309 $744 $6,053
RSCTR Research Center 3,180,307 1.814% $2,091 - $2,091 $293 $2,384
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 43 of 214

44. 00410-FRS FRS - Accounting
Schedule 3.5.4
Detail Allocations - Investments (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PES Parks and Environmental Svcs 6,658,879 3.799% $4,378 - $4,378 $613 $4,991
2nd Alloc Remains - - - - - $1 $1
Subtotals 175,292,127 100.000% $115,251 - $115,251 $15,609 $130,860
Direct Billed - -
Total Full Functional Cost $115,251 $130,860
Allocation Basis: Operating expenditures per department
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 44 of 214

45. 00410-FRS FRS - Accounting
Schedule 3.5.5
Detail Allocations - Payroll
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 3,350,266 1.911% $3,320 - $3,320 - $3,320
00400-FRS FRS - Office of the CFO 331,665 0.189% $329 - $329 - $329
00410-FRS FRS - Accounting 2,132,646 1.217% $2,114 - $2,114 - $2,114
00450-FRS FRS - Budget & Financial Mgmt 633,271 0.361% $628 - $628 $88 $716
00462-FRS FRS - Procurement 711,476 0.406% $705 - $705 $99 $804
00461-FRS FRS - Risk Management 280,685 0.160% $278 - $278 $39 $317
COMM Communications 1,869,845 1.067% $1,853 - $1,853 $260 $2,113
00480-COMM Comm - Design & Standards 687,799 0.392% $682 - $682 $95 $777
00220-IS Records Information Management 353,611 0.202% $350 - $350 $49 $399
HR Human Resources 2,204,921 1.258% $2,185 - $2,185 $306 $2,491
OMA Office of the Metro Attorney 1,908,695 1.089% $1,892 - $1,892 $265 $2,157
AUDIT Office of the Auditor 666,447 0.380% $661 - $661 $93 $754
00120 Office of the Chief Operating Officer 1,390,533 0.793% $1,378 - $1,378 $193 $1,571
PROP PES Central Services 1,661,090 0.948% $1,646 - $1,646 $231 $1,877
100 FRS - Risk-Worker's Comp 8,799 0.005% $9 - $9 $1 $10
101 FRS - Risk-Liability & Property 24,708 0.014% $24 - $24 $3 $27
CONCIL Council 2,061,486 1.176% $2,043 - $2,043 $286 $2,329
13 Solid Waste Fund 49,091,011 28.005% $48,654 - $48,654 $6,815 $55,469
SUS Sustainability 2,838,346 1.619% $2,813 - $2,813 $394 $3,207
19 Regional Parks - Levy Fund 3,346,686 1.909% $3,317 - $3,317 $465 $3,782
23 Natural Areas Bond Fund 6,316,996 3.604% $6,261 - $6,261 $877 $7,138
24 Zoo Bond Fund 605,983 0.346% $601 - $601 $84 $685
ZOO Oregon Zoo 31,600,639 18.027% $31,319 - $31,319 $4,387 $35,706
OCC Oregon Convention Center 28,072,415 16.015% $27,823 - $27,823 $3,897 $31,720
EXPO Expo Center 4,732,750 2.700% $4,691 - $4,691 $657 $5,348
PCPA Portland'5 10,495,283 5.987% $10,402 - $10,402 $1,457 $11,859
PLAN Planning and Development 8,074,889 4.607% $8,003 - $8,003 $1,121 $9,124
RSCTR Research Center 3,180,307 1.814% $3,152 - $3,152 $442 $3,594
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 45 of 214

46. 00410-FRS FRS - Accounting
Schedule 3.5.5
Detail Allocations - Payroll (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PES Parks and Environmental Svcs 6,658,879 3.799% $6,600 - $6,600 $924 $7,524
2nd Alloc Remains - - - - - $1 $1
Subtotals 175,292,127 100.000% $173,732 - $173,732 $23,529 $197,261
Direct Billed - -
Total Full Functional Cost $173,732 $197,261
Allocation Basis: Operating expenditures per department
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 46 of 214

47. 00410-FRS FRS - Accounting
Schedule 3.6
Summary of Allocated Costs
Department Total GL Support AP AR Investments Payroll
IS Information Services $41,607 $24,114 $5,112 $6,858 $2,203 $3,320
00400-FRS FRS - Office of the CFO $4,119 $2,387 $506 $679 $218 $329
00410-FRS FRS - Accounting $26,486 $15,350 $3,254 $4,366 $1,402 $2,114
00450-FRS FRS - Budget & Financial Mgmt $8,966 $5,196 $1,101 $1,478 $474 $716
00462-FRS FRS - Procurement $10,074 $5,838 $1,238 $1,660 $534 $804
00461-FRS FRS - Risk Management $3,974 $2,303 $488 $655 $211 $317
COMM Communications $26,475 $15,344 $3,253 $4,364 $1,401 $2,113
00480-COMM Comm - Design & Standards $9,737 $5,644 $1,196 $1,605 $515 $777
00220-IS Records Information Management $5,008 $2,902 $616 $825 $265 $399
HR Human Resources $31,218 $18,093 $3,835 $5,145 $1,653 $2,491
OMA Office of the Metro Attorney $27,024 $15,662 $3,320 $4,454 $1,431 $2,157
AUDIT Office of the Auditor $9,436 $5,469 $1,159 $1,555 $499 $754
00120 Office of the Chief Operating Officer $19,688 $11,411 $2,419 $3,245 $1,042 $1,571
PROP PES Central Services $23,519 $13,631 $2,890 $3,876 $1,245 $1,877
100 FRS - Risk-Worker's Comp $125 $72 $15 $21 $7 $10
101 FRS - Risk-Liability & Property $349 $203 $43 $58 $18 $27
Subtotal for CSD $247,804 $143,619 $30,446 $40,844 $13,119 $19,776
CONCIL Council $29,188 $16,916 $3,587 $4,811 $1,545 $2,329
13 Solid Waste Fund $695,068 $402,837 $85,399 $114,565 $36,797 $55,469
SUS Sustainability $40,188 $23,291 $4,938 $6,624 $2,127 $3,207
19 Regional Parks - Levy Fund $47,385 $27,462 $5,822 $7,811 $2,508 $3,782
23 Natural Areas Bond Fund $89,440 $51,837 $10,989 $14,742 $4,735 $7,138
24 Zoo Bond Fund $8,581 $4,973 $1,055 $1,414 $454 $685
ZOO Oregon Zoo $447,425 $259,312 $54,972 $73,748 $23,687 $35,706
OCC Oregon Convention Center $397,470 $230,360 $48,834 $65,514 $21,042 $31,720
EXPO Expo Center $67,011 $38,837 $8,233 $11,045 $3,548 $5,348
PCPA Portland'5 $148,600 $86,124 $18,257 $24,493 $7,867 $11,859
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 47 of 214

48. 00410-FRS FRS - Accounting
Schedule 3.6
Summary of Allocated Costs (continued)
Department Total GL Support AP AR Investments Payroll
PLAN Planning and Development $114,330 $66,261 $14,047 $18,844 $6,053 $9,124
RSCTR Research Center $45,031 $26,098 $5,533 $7,422 $2,384 $3,594
PES Parks and Environmental Svcs $94,280 $54,642 $11,583 $15,540 $4,991 $7,524
2nd Alloc Remains $5 $1 - $2 $1 $1
Totals $2,471,805 $1,432,571 $303,694 $407,419 $130,860 $197,261
Direct Billed - - - - - -
Total Full Functional Cost $2,471,805 $1,432,571 $303,694 $407,419 $130,860 $197,261
Less Direct Billed - - - - - -
Less CSD Amounts ($247,804) ($143,619) ($30,446) ($40,844) ($13,119) ($19,776)
Total Receiving Department Allocation $2,224,001 $1,288,952 $273,248 $366,575 $117,741 $177,485
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 48 of 214

49. 00450-FRS FRS - Budget & Financial Mgmt
Narratives Schedule 4.1
Budget and Finance manages budget preparation and agency-wide financial analyses.
Budget/CostPlan/
Capital -
Allocates the cost of Budget, Cost Plan and Capital Support based on expenditures per
department including capital.
Zoo Support - Direct to Zoo
Planning Support - Direct to Planning
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 49 of 214

50. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.2
Labor Distribution Summary
No Labor Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 50 of 214

51. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.3
Schedule of costs to be allocated
Amount
General &
Admin
Budget/
CostPlan/
Capital Zoo Support
Planning
Support
Total % - - - -
Wages and Benefits
Salaries - - - - -
Benefits - - - - -
Wages and Benefits Subtotal - - - - -
Services and Supplies Dist
520100 - Office Supplies PROP $4,310 - $4,310 - -
521000 - Subscriptions and Dues PROP $1,800 - $1,800 - -
521500 - Maintenance & Repairs SuppliesPROP - - - - -
524000 - Contracted Professional Svcs PROP - - - - -
524600 - Sponsorship Expenditures PROP - - - - -
526000 - Maintenance & Repair Services PROP - - - - -
528000 - Other Purchased Services PROP $13,710 - $13,710 - -
530000 - Payments to Other Agencies PROP - - - - -
545000 - Travel PROP $6,980 - $6,980 - -
545500 - Staff Development PROP $4,620 - $4,620 - -
549000 - Miscellaneous Expenditures PROP $670 - $670 - -
501000 - Reg Employees-Full Time-ExemptPROP $408,703 - $204,106 $99,776 $104,821
501500 - Reg Empl-Full Time-Non-Exempt PROP - - - - -
502000 - Reg Employees-Part Time-ExemptPROP - - - - -
502500 - Reg Empl-Part Time-Non-ExemptPROP - - - - -
508000 - Overtime PROP - - - - -
508600 - Mobile Comm Allowance PROP - - - - -
511000 - Fringe - Payroll Taxes PROP $34,348 - $17,219 $8,353 $8,776
512000 - Fringe - Retirement PERS PROP $55,814 - $29,883 $9,579 $16,352
513000 - Fringe - Health & Welfare PROP $69,984 - $38,880 $15,552 $15,552
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 51 of 214

52. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.3
Schedule of costs to be allocated (continued)
Amount
General &
Admin
Budget/
CostPlan/
Capital Zoo Support
Planning
Support
514000 - Fringe - Unemployment PROP - - - - -
515000 - Fringe - Other Benefits PROP $1,578 - $746 $408 $424
519000 - Pension Oblig Bonds Contrib PROP $6,130 - $3,061 $1,497 $1,572
Services and Supplies Subtotal $608,647 - $325,985 $135,165 $147,497
Cost Adjustments
Cost Adjustments Subtotal - - - - -
Reallocate Admin - - - -
Functional Costs $608,647 - $325,985 $135,165 $147,497
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 52 of 214

53. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.4
Service to Service Costs
Department
First
Incoming
Second
Incoming
Budget/
CostPlan/
Capital Zoo Support
Planning
Support
IS Information Services $10,346 - $5,541 $2,298 $2,507
IS Information Services - $1,126 $603 $250 $273
00400-FRS FRS - Office of the CFO $2,034 - $1,089 $452 $493
00400-FRS FRS - Office of the CFO - $199 $107 $44 $48
00410-FRS FRS - Accounting $7,865 - $4,212 $1,747 $1,906
00410-FRS FRS - Accounting - $1,101 $590 $245 $267
00450-FRS FRS - Budget & Financial Mgmt - $904 $484 $201 $219
00462-FRS FRS - Procurement - $158 $84 $35 $38
00461-FRS FRS - Risk Management - $2,218 $1,188 $492 $537
00220-IS Records Information Management - $3,406 $1,824 $756 $825
HR Human Resources - $20,648 $11,059 $4,585 $5,004
AUDIT Office of the Auditor - $2,954 $1,582 $656 $716
00120 Office of the Chief Operating Officer - $2,944 $1,577 $654 $713
9999 Non Departmental - $2,141 $1,147 $476 $519
PROP PES Central Services - $17,489 $9,367 $3,884 $4,238
50 MRC Debt Service - $17,814 $9,541 $3,956 $4,317
100 FRS - Risk-Worker's Comp - $464 $249 $103 $113
101 FRS - Risk-Liability & Property - $479 $256 $106 $116
36940-39020 SUS Central Service - $673 $360 $149 $163
Subtotals $20,245 $74,717 $50,861 $21,089 $23,013
Functional Costs $608,647 $325,985 $135,165 $147,497
Total Allocated Costs $703,609 $376,846 $156,254 $170,510
Default Expenditure Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 53 of 214

54. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.5.1
Detail Allocations - Budget/CostPlan/Capital
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 3,387,267 1.436% $4,836 - $4,836 - $4,836
00400-FRS FRS - Office of the CFO 331,665 0.141% $474 - $474 - $474
00410-FRS FRS - Accounting 2,132,646 0.904% $3,045 - $3,045 - $3,045
00450-FRS FRS - Budget & Financial Mgmt 633,271 0.268% $904 - $904 - $904
00462-FRS FRS - Procurement 711,476 0.302% $1,016 - $1,016 $124 $1,140
00461-FRS FRS - Risk Management 314,192 0.133% $449 - $449 $55 $504
COMM Communications 1,871,495 0.793% $2,672 - $2,672 $326 $2,998
00480-COMM Comm - Design & Standards 687,799 0.292% $982 - $982 $120 $1,102
00220-IS Records Information Management 353,611 0.150% $505 - $505 $62 $567
HR Human Resources 2,204,921 0.935% $3,148 - $3,148 $385 $3,533
OMA Office of the Metro Attorney 1,908,695 0.809% $2,725 - $2,725 $333 $3,058
AUDIT Office of the Auditor 666,447 0.282% $951 - $951 $116 $1,067
00120 Office of the Chief Operating Officer 1,390,533 0.589% $1,985 - $1,985 $243 $2,228
PROP PES Central Services 1,676,099 0.710% $2,393 - $2,393 $292 $2,685
100 FRS - Risk-Worker's Comp 8,799 0.004% $13 - $13 $2 $15
101 FRS - Risk-Liability & Property 24,708 0.010% $35 - $35 $4 $39
CONCIL Council 2,061,486 0.874% $2,943 - $2,943 $360 $3,303
13 Solid Waste Fund 49,462,150 20.965% $70,615 - $70,615 $8,627 $79,242
SUS Sustainability 2,900,193 1.229% $4,141 - $4,141 $506 $4,647
19 Regional Parks - Levy Fund 4,214,906 1.787% $6,017 - $6,017 $735 $6,752
23 Natural Areas Bond Fund 14,509,489 6.150% $20,715 - $20,715 $2,531 $23,246
24 Zoo Bond Fund 22,799,830 9.664% $32,551 - $32,551 $3,977 $36,528
ZOO Oregon Zoo 55,488,187 23.519% $79,219 - $79,219 $9,678 $88,897
OCC Oregon Convention Center 31,184,359 13.218% $44,521 - $44,521 $5,439 $49,960
EXPO Expo Center 5,760,601 2.442% $8,224 - $8,224 $1,005 $9,229
PCPA Portland'5 11,208,513 4.751% $16,002 - $16,002 $1,955 $17,957
PLAN Planning and Development 8,074,889 3.423% $11,528 - $11,528 $1,408 $12,936
RSCTR Research Center 3,180,307 1.348% $4,540 - $4,540 $555 $5,095
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 54 of 214

55. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.5.1
Detail Allocations - Budget/CostPlan/Capital (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PES Parks and Environmental Svcs 6,780,423 2.874% $9,680 - $9,680 $1,183 $10,863
Subtotals 235,928,957 100.000% $336,828 - $336,828 $40,018 $376,846
Direct Billed - -
Total Full Functional Cost $336,828 $376,846
Allocation Basis: Expenditures per department including Capital
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 55 of 214

56. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.5.2
Detail Allocations - Zoo Support
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
ZOO Oregon Zoo 1 100.000% $139,661 ($135,164) $4,497 $16,593 $21,090
Subtotals 1 100.000% $139,661 ($135,164) $4,497 $16,593 $21,090
Direct Billed $135,164 $135,164
Total Full Functional Cost $139,661 $156,254
Allocation Basis: Direct to Zoo
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 56 of 214

57. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.5.3
Detail Allocations - Planning Support
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PLAN Planning and Development 1 100.000% $152,403 ($147,496) $4,907 $18,107 $23,014
Subtotals 1 100.000% $152,403 ($147,496) $4,907 $18,107 $23,014
Direct Billed $147,496 $147,496
Total Full Functional Cost $152,403 $170,510
Allocation Basis: Direct to Planning
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 57 of 214

58. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.6
Summary of Allocated Costs
Department Total
Budget/
CostPlan/
Capital Zoo Support
Planning
Support
IS Information Services $4,836 $4,836 - -
00400-FRS FRS - Office of the CFO $474 $474 - -
00410-FRS FRS - Accounting $3,045 $3,045 - -
00450-FRS FRS - Budget & Financial Mgmt $904 $904 - -
00462-FRS FRS - Procurement $1,140 $1,140 - -
00461-FRS FRS - Risk Management $504 $504 - -
COMM Communications $2,998 $2,998 - -
00480-COMM Comm - Design & Standards $1,102 $1,102 - -
00220-IS Records Information Management $567 $567 - -
HR Human Resources $3,533 $3,533 - -
OMA Office of the Metro Attorney $3,058 $3,058 - -
AUDIT Office of the Auditor $1,067 $1,067 - -
00120 Office of the Chief Operating Officer $2,228 $2,228 - -
PROP PES Central Services $2,685 $2,685 - -
100 FRS - Risk-Worker's Comp $15 $15 - -
101 FRS - Risk-Liability & Property $39 $39 - -
Subtotal for CSD $28,193 $28,193 - -
CONCIL Council $3,303 $3,303 - -
13 Solid Waste Fund $79,242 $79,242 - -
SUS Sustainability $4,647 $4,647 - -
19 Regional Parks - Levy Fund $6,752 $6,752 - -
23 Natural Areas Bond Fund $23,246 $23,246 - -
24 Zoo Bond Fund $36,528 $36,528 - -
ZOO Oregon Zoo $109,986 $88,897 $21,090 -
OCC Oregon Convention Center $49,960 $49,960 - -
EXPO Expo Center $9,229 $9,229 - -
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 58 of 214

59. 00450-FRS FRS - Budget & Financial Mgmt
Schedule 4.6
Summary of Allocated Costs (continued)
Department Total
Budget/
CostPlan/
Capital Zoo Support
Planning
Support
PCPA Portland'5 $17,957 $17,957 - -
PLAN Planning and Development $35,950 $12,936 - $23,014
RSCTR Research Center $5,095 $5,095 - -
PES Parks and Environmental Svcs $10,863 $10,863 - -
Totals $420,953 $376,849 $21,090 $23,014
Direct Billed $282,660 - $135,164 $147,496
Total Full Functional Cost $703,613 $376,849 $156,254 $170,510
Less Direct Billed ($282,660) - ($135,164) ($147,496)
Less CSD Amounts ($28,193) ($28,193) - -
Total Receiving Department Allocation $392,759 $348,655 $21,090 $23,014
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 59 of 214

60. 00462-FRS FRS - Procurement
Narratives Schedule 5.1
Procurement handles contracting for the agency.
Purchasing $ - Not further allocated
Purchasing # - Not further allocated
Expenditures by
Department - Allocates costs based on the budgeted M&S and capital expenditures by department.
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 60 of 214

61. 00462-FRS FRS - Procurement
Schedule 5.2
Labor Distribution Summary
No Labor Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 61 of 214

62. 00462-FRS FRS - Procurement
Schedule 5.3
Schedule of costs to be allocated
Amount
General &
Admin Purchasing $ Purchasing #
Expenditures
by
Department
Total % - - - -
Wages and Benefits
Salaries - - - - -
Benefits - - - - -
Wages and Benefits Subtotal - - - - -
Services and Supplies Dist
520100 - Office Supplies PROP $5,340 - - - $5,340
521000 - Subscriptions and Dues PROP $4,990 - - - $4,990
521500 - Maintenance & Repairs SuppliesPROP - - - - -
524000 - Contracted Professional Svcs PROP - - - - -
524600 - Sponsorship Expenditures PROP $9,950 - - - $9,950
526000 - Maintenance & Repair Services PROP - - - - -
528000 - Other Purchased Services PROP $7,330 - - - $7,330
530000 - Payments to Other Agencies PROP $8,370 - - - $8,370
545000 - Travel PROP $7,330 - - - $7,330
545500 - Staff Development PROP $6,280 - - - $6,280
549000 - Miscellaneous Expenditures PROP $1,050 - - - $1,050
501000 - Reg Employees-Full Time-ExemptPROP $454,761 - - - $454,761
501500 - Reg Empl-Full Time-Non-Exempt PROP $65,230 - - - $65,230
502000 - Reg Employees-Part Time-ExemptPROP - - - - -
502500 - Reg Empl-Part Time-Non-ExemptPROP - - - - -
508000 - Overtime PROP - - - - -
508600 - Mobile Comm Allowance PROP - - - - -
511000 - Fringe - Payroll Taxes PROP $43,737 - - - $43,737
512000 - Fringe - Retirement PERS PROP $72,523 - - - $72,523
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 62 of 214

63. 00462-FRS FRS - Procurement
Schedule 5.3
Schedule of costs to be allocated (continued)
Amount
General &
Admin Purchasing $ Purchasing #
Expenditures
by
Department
513000 - Fringe - Health & Welfare PROP $108,864 - - - $108,864
514000 - Fringe - Unemployment PROP $3,228 - - - $3,228
515000 - Fringe - Other Benefits PROP $2,086 - - - $2,086
519000 - Pension Oblig Bonds Contrib PROP $7,799 - - - $7,799
ADJ-Revenue Offset Pcards PROP ($50,000) - - - ($50,000)
Services and Supplies Subtotal $758,868 - - - $758,868
Cost Adjustments
Cost Adjustments Subtotal - - - - -
Reallocate Admin - - - -
Functional Costs $758,868 - - - $758,868
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 63 of 214

64. 00462-FRS FRS - Procurement
Schedule 5.4
Service to Service Costs
Department
First
Incoming
Second
Incoming Purchasing $ Purchasing #
Expenditures
by
Department
IS Information Services $10,346 - - - $10,346
IS Information Services - $1,126 - - $1,126
00400-FRS FRS - Office of the CFO $2,285 - - - $2,285
00400-FRS FRS - Office of the CFO - $223 - - $223
00410-FRS FRS - Accounting $8,836 - - - $8,836
00410-FRS FRS - Accounting - $1,238 - - $1,238
00450-FRS FRS - Budget & Financial Mgmt $1,016 - - - $1,016
00450-FRS FRS - Budget & Financial Mgmt - $124 - - $124
00462-FRS FRS - Procurement - $371 - - $371
00461-FRS FRS - Risk Management - $2,312 - - $2,312
COMM Communications - $36,317 - - $36,317
00480-COMM Comm - Design & Standards - $159 - - $159
00220-IS Records Information Management - $3,551 - - $3,551
HR Human Resources - $21,531 - - $21,531
AUDIT Office of the Auditor - $3,319 - - $3,319
00120 Office of the Chief Operating Officer - $3,307 - - $3,307
9999 Non Departmental - $3,076 - - $3,076
PROP PES Central Services - $27,205 - - $27,205
50 MRC Debt Service - $27,711 - - $27,711
100 FRS - Risk-Worker's Comp - $723 - - $723
101 FRS - Risk-Liability & Property - $745 - - $745
36940-39020 SUS Central Service - $756 - - $756
Subtotals $22,483 $133,795 - - $156,278
Functional Costs $758,868 - - $758,868
Total Allocated Costs $915,146 - - $915,146
Not Allocated Not Allocated
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 64 of 214

65. 00462-FRS FRS - Procurement
Schedule 5.4
Service to Service Costs (continued)
Department
First
Incoming
Second
Incoming Purchasing $ Purchasing #
Expenditures
by
Department
Default Expenditure Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 65 of 214

66. 00462-FRS FRS - Procurement
Schedule 5.5.1
Detail Allocations - Expenditures by Department
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 805,068 0.511% $3,994 - $3,994 - $3,994
00400-FRS FRS - Office of the CFO 59,401 0.038% $295 - $295 - $295
00410-FRS FRS - Accounting 489,949 0.311% $2,431 - $2,431 - $2,431
00450-FRS FRS - Budget & Financial Mgmt 31,761 0.020% $158 - $158 - $158
00462-FRS FRS - Procurement 74,688 0.047% $371 - $371 - $371
00461-FRS FRS - Risk Management 7,222 0.005% $36 - $36 $6 $42
COMM Communications 107,384 0.068% $533 - $533 $92 $625
00480-COMM Comm - Design & Standards 47,840 0.030% $237 - $237 $41 $278
00220-IS Records Information Management 40,476 0.026% $201 - $201 $35 $236
HR Human Resources 396,725 0.252% $1,968 - $1,968 $340 $2,308
OMA Office of the Metro Attorney 115,624 0.073% $574 - $574 $99 $673
AUDIT Office of the Auditor 37,477 0.024% $186 - $186 $32 $218
00120 Office of the Chief Operating Officer 284,944 0.181% $1,414 - $1,414 $244 $1,658
PROP PES Central Services 748,355 0.475% $3,713 - $3,713 $642 $4,355
100 FRS - Risk-Worker's Comp 8,545 0.005% $42 - $42 $7 $49
101 FRS - Risk-Liability & Property 23,996 0.015% $119 - $119 $21 $140
CONCIL Council 237,085 0.151% $1,176 - $1,176 $203 $1,379
13 Solid Waste Fund 39,634,249 25.167% $196,641 - $196,641 $33,987 $230,628
SUS Sustainability 2,050,247 1.302% $10,172 - $10,172 $1,758 $11,930
19 Regional Parks - Levy Fund 3,120,472 1.981% $15,482 - $15,482 $2,676 $18,158
23 Natural Areas Bond Fund 12,679,904 8.051% $62,910 - $62,910 $10,873 $73,783
24 Zoo Bond Fund 22,218,625 14.108% $110,235 - $110,235 $19,053 $129,288
ZOO Oregon Zoo 36,750,256 23.336% $182,333 - $182,333 $31,514 $213,847
OCC Oregon Convention Center 21,954,603 13.941% $108,925 - $108,925 $18,827 $127,752
EXPO Expo Center 4,099,309 2.603% $20,338 - $20,338 $3,515 $23,853
PCPA Portland'5 5,532,274 3.513% $27,448 - $27,448 $4,744 $32,192
PLAN Planning and Development 2,863,354 1.818% $14,206 - $14,206 $2,455 $16,661
RSCTR Research Center 341,781 0.217% $1,696 - $1,696 $293 $1,989
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 66 of 214

67. 00462-FRS FRS - Procurement
Schedule 5.5.1
Detail Allocations - Expenditures by Department (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
PES Parks and Environmental Svcs 2,724,482 1.730% $13,517 - $13,517 $2,336 $15,853
2nd Alloc Remains - - - - - $2 $2
Subtotals 157,486,096 100.000% $781,351 - $781,351 $133,795 $915,146
Direct Billed - -
Total Full Functional Cost $781,351 $915,146
Allocation Basis: M&S and Capital expenditures by department
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 67 of 214

68. 00462-FRS FRS - Procurement
Schedule 5.6
Summary of Allocated Costs
Department Total Purchasing $ Purchasing #
Expenditures
by
Department
IS Information Services $3,994 - - $3,994
00400-FRS FRS - Office of the CFO $295 - - $295
00410-FRS FRS - Accounting $2,431 - - $2,431
00450-FRS FRS - Budget & Financial Mgmt $158 - - $158
00462-FRS FRS - Procurement $371 - - $371
00461-FRS FRS - Risk Management $42 - - $42
COMM Communications $625 - - $625
00480-COMM Comm - Design & Standards $278 - - $278
00220-IS Records Information Management $236 - - $236
HR Human Resources $2,308 - - $2,308
OMA Office of the Metro Attorney $673 - - $673
AUDIT Office of the Auditor $218 - - $218
00120 Office of the Chief Operating Officer $1,658 - - $1,658
PROP PES Central Services $4,355 - - $4,355
100 FRS - Risk-Worker's Comp $49 - - $49
101 FRS - Risk-Liability & Property $140 - - $140
Subtotal for CSD $17,830 - - $17,830
CONCIL Council $1,379 - - $1,379
13 Solid Waste Fund $230,628 - - $230,628
SUS Sustainability $11,930 - - $11,930
19 Regional Parks - Levy Fund $18,158 - - $18,158
23 Natural Areas Bond Fund $73,783 - - $73,783
24 Zoo Bond Fund $129,288 - - $129,288
ZOO Oregon Zoo $213,847 - - $213,847
OCC Oregon Convention Center $127,752 - - $127,752
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 68 of 214

69. 00462-FRS FRS - Procurement
Schedule 5.6
Summary of Allocated Costs (continued)
Department Total Purchasing $ Purchasing #
Expenditures
by
Department
EXPO Expo Center $23,853 - - $23,853
PCPA Portland'5 $32,192 - - $32,192
PLAN Planning and Development $16,661 - - $16,661
RSCTR Research Center $1,989 - - $1,989
PES Parks and Environmental Svcs $15,853 - - $15,853
2nd Alloc Remains $2 - - $2
Totals $915,146 - - $915,146
Direct Billed - - - -
Total Full Functional Cost $915,146 - - $915,146
Less Direct Billed - - - -
Less CSD Amounts ($17,830) - - ($17,830)
Total Receiving Department Allocation $897,316 - - $897,316
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 69 of 214

70. 00461-FRS FRS - Risk Management
Narratives Schedule 6.1
The Risk Management department (in the cost plan) includes all of the general fund PS, and some M&S (the
Worker's Comp and Liability divisions of the Risk department hold the remainder of costs to the Risk Fund).
Property & Liability
Claims - Allocates the cost of personal services costs per department
Workers Comp - Allocates the cost of personal services costs per department
Direct to Solid Waste - Direct to Solid Waste
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 70 of 214

71. 00461-FRS FRS - Risk Management
Schedule 6.2
Labor Distribution Summary
Staff Name Salary
General
Admin
Property &
Liability
Claims
Workers
Comp
Direct to
Solid Waste
William Jemison $126,456 - $31,614 $94,842 -
Michael Amodeo $117,317 - - $46,927 $70,390
Peri Tharp $95,444 - $95,444 - -
Total $339,217 - $127,058 $141,769 $70,390
Total Percentage 100.000% - 37.456% 41.793% 20.751%
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 71 of 214

72. 00461-FRS FRS - Risk Management
Schedule 6.3
Schedule of costs to be allocated
Amount
General &
Admin
Property &
Liability
Claims
Workers
Comp
Direct to
Solid Waste
Total % - - - -
Wages and Benefits
Salaries - - - - -
Benefits - - - - -
Wages and Benefits Subtotal - - - - -
Services and Supplies Dist
520100 - Office Supplies SAL $1,050 - $393 $439 $218
521000 - Subscriptions and Dues SAL $770 - $288 $322 $160
545000 - Travel SAL $1,150 - $431 $481 $239
545500 - Staff Development SAL $980 - $367 $410 $203
501000 - Reg Employees-Full Time-Exempt SAL $88,094 - $32,997 $36,817 $18,280
501500 - Reg Empl-Full Time-Non-Exempt SAL $33,902 - $12,698 $14,169 $7,035
Employee-other SAL $95,444 - $35,750 $39,889 $19,805
511000 - Fringe - Payroll Taxes SAL $14,199 - $5,318 $5,934 $2,946
512000 - Fringe - Retirement PERS SAL $26,353 - $9,871 $11,014 $5,468
513000 - Fringe - Health & Welfare SAL $31,104 - $11,650 $12,999 $6,454
514000 - Fringe - Unemployment SAL $661 - $248 $276 $137
519000 - Pension Oblig Bonds Contrib SAL $2,533 - $949 $1,059 $526
DISA - PS Costs SAL $46,927 - $17,577 $19,612 $9,738
Services and Supplies Subtotal $343,167 - $128,538 $143,420 $71,210
Cost Adjustments
Cost Adjustments Subtotal - - - - -
Reallocate Admin - - - -
Functional Costs $343,167 - $128,538 $143,420 $71,210
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 72 of 214

73. 00461-FRS FRS - Risk Management
Schedule 6.4
Service to Service Costs
Department
First
Incoming
Second
Incoming
Property &
Liability
Claims
Workers
Comp
Direct to
Solid Waste
IS Information Services $6,316 - $2,366 $2,640 $1,311
IS Information Services - $687 $257 $287 $143
00400-FRS FRS - Office of the CFO $1,009 - $378 $422 $209
00400-FRS FRS - Office of the CFO - $99 $37 $41 $21
00410-FRS FRS - Accounting $3,486 - $1,306 $1,457 $723
00410-FRS FRS - Accounting - $488 $183 $204 $101
00450-FRS FRS - Budget & Financial Mgmt $449 - $168 $187 $93
00450-FRS FRS - Budget & Financial Mgmt - $55 $21 $23 $11
00462-FRS FRS - Procurement $36 - $13 $15 $7
00462-FRS FRS - Procurement - $6 $2 $3 $1
00461-FRS FRS - Risk Management - $993 $372 $415 $206
00220-IS Records Information Management - $1,525 $571 $637 $316
HR Human Resources - $9,246 $3,463 $3,864 $1,919
AUDIT Office of the Auditor - $1,310 $490 $547 $272
00120 Office of the Chief Operating Officer - $1,461 $547 $610 $303
9999 Non Departmental - $951 $356 $397 $197
PROP PES Central Services - $7,773 $2,911 $3,248 $1,613
50 MRC Debt Service - $7,917 $2,966 $3,309 $1,643
100 FRS - Risk-Worker's Comp - $206 $77 $86 $43
101 FRS - Risk-Liability & Property - $213 $80 $89 $44
36940-39020 SUS Central Service - $298 $112 $125 $62
Subtotals $11,296 $33,228 $16,677 $18,608 $9,239
Functional Costs $343,167 $128,538 $143,420 $71,210
Total Allocated Costs $387,691 $145,214 $162,028 $80,449
Default Salary Distribution
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 73 of 214

74. 00461-FRS FRS - Risk Management
Schedule 6.5.1
Detail Allocations - Property & Liability Claims
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 2,582,199 3.338% $4,432 - $4,432 - $4,432
00400-FRS FRS - Office of the CFO 272,264 0.352% $467 - $467 - $467
00410-FRS FRS - Accounting 1,642,697 2.124% $2,819 - $2,819 - $2,819
00450-FRS FRS - Budget & Financial Mgmt 610,663 0.789% $1,048 - $1,048 - $1,048
00462-FRS FRS - Procurement 636,788 0.823% $1,093 - $1,093 - $1,093
00461-FRS FRS - Risk Management 273,463 0.354% $469 - $469 - $469
COMM Communications 1,764,111 2.281% $3,028 - $3,028 $308 $3,336
00480-COMM Comm - Design & Standards 639,959 0.827% $1,098 - $1,098 $112 $1,210
00220-IS Records Information Management 313,135 0.405% $537 - $537 $55 $592
HR Human Resources 1,808,196 2.338% $3,104 - $3,104 $315 $3,419
OMA Office of the Metro Attorney 1,793,071 2.318% $3,078 - $3,078 $313 $3,391
AUDIT Office of the Auditor 628,970 0.813% $1,080 - $1,080 $110 $1,190
00120 Office of the Chief Operating Officer 1,105,589 1.429% $1,898 - $1,898 $193 $2,091
PROP PES Central Services 938,812 1.214% $1,611 - $1,611 $164 $1,775
CONCIL Council 1,824,401 2.359% $3,131 - $3,131 $318 $3,449
13 Solid Waste Fund 9,827,902 12.705% $16,868 - $16,868 $1,715 $18,583
SUS Sustainability 2,158,849 2.791% $3,705 - $3,705 $377 $4,082
19 Regional Parks - Levy Fund 1,094,434 1.415% $1,878 - $1,878 $191 $2,069
23 Natural Areas Bond Fund 1,829,585 2.365% $3,140 - $3,140 $319 $3,459
24 Zoo Bond Fund 581,205 0.751% $998 - $998 $101 $1,099
ZOO Oregon Zoo 18,090,174 23.386% $31,049 - $31,049 $3,156 $34,205
OCC Oregon Convention Center 8,955,874.867
963
11.578% $15,372 - $15,372 $1,563 $16,935
EXPO Expo Center 1,582,287.430
855
2.046% $2,716 - $2,716 $276 $2,992
PCPA Portland'5 5,758,328.701
181
7.444% $9,883 - $9,883 $1,005 $10,888
PLAN Planning and Development 5,211,535 6.737% $8,945 - $8,945 $909 $9,854
RSCTR Research Center 2,838,526 3.670% $4,872 - $4,872 $495 $5,367
PES Parks and Environmental Svcs 2,591,063 3.350% $4,447 - $4,447 $452 $4,899
Subtotals 77,354,081.99
9999
100.000% $132,768 - $132,768 $12,446 $145,214
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 74 of 214

75. 00461-FRS FRS - Risk Management
Schedule 6.5.1
Detail Allocations - Property & Liability Claims (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
Direct Billed - -
Total Full Functional Cost $132,768 $145,214
Allocation Basis: Personal Services Costs
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 75 of 214

76. 00461-FRS FRS - Risk Management
Schedule 6.5.2
Detail Allocations - Workers Comp
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
IS Information Services 2,582,199 3.338% $4,945 - $4,945 - $4,945
00400-FRS FRS - Office of the CFO 272,264 0.352% $521 - $521 - $521
00410-FRS FRS - Accounting 1,642,697 2.124% $3,146 - $3,146 - $3,146
00450-FRS FRS - Budget & Financial Mgmt 610,663 0.789% $1,169 - $1,169 - $1,169
00462-FRS FRS - Procurement 636,788 0.823% $1,220 - $1,220 - $1,220
00461-FRS FRS - Risk Management 273,463 0.354% $524 - $524 - $524
COMM Communications 1,764,111 2.281% $3,378 - $3,378 $343 $3,721
00480-COMM Comm - Design & Standards 639,959 0.827% $1,226 - $1,226 $125 $1,351
00220-IS Records Information Management 313,135 0.405% $600 - $600 $61 $661
HR Human Resources 1,808,196 2.338% $3,463 - $3,463 $352 $3,815
OMA Office of the Metro Attorney 1,793,071 2.318% $3,434 - $3,434 $349 $3,783
AUDIT Office of the Auditor 628,970 0.813% $1,205 - $1,205 $122 $1,327
00120 Office of the Chief Operating Officer 1,105,589 1.429% $2,117 - $2,117 $215 $2,332
PROP PES Central Services 938,812 1.214% $1,798 - $1,798 $183 $1,981
CONCIL Council 1,824,401 2.359% $3,494 - $3,494 $355 $3,849
13 Solid Waste Fund 9,827,902 12.705% $18,821 - $18,821 $1,913 $20,734
SUS Sustainability 2,158,849 2.791% $4,134 - $4,134 $420 $4,554
19 Regional Parks - Levy Fund 1,094,434 1.415% $2,096 - $2,096 $213 $2,309
23 Natural Areas Bond Fund 1,829,585 2.365% $3,504 - $3,504 $356 $3,860
24 Zoo Bond Fund 581,205 0.751% $1,113 - $1,113 $113 $1,226
ZOO Oregon Zoo 18,090,174 23.386% $34,644 - $34,644 $3,522 $38,166
OCC Oregon Convention Center 8,955,874.867
963
11.578% $17,151 - $17,151 $1,743 $18,894
EXPO Expo Center 1,582,287.430
855
2.046% $3,030 - $3,030 $308 $3,338
PCPA Portland'5 5,758,328.701
181
7.444% $11,028 - $11,028 $1,121 $12,149
PLAN Planning and Development 5,211,535 6.737% $9,981 - $9,981 $1,015 $10,996
RSCTR Research Center 2,838,526 3.670% $5,436 - $5,436 $553 $5,989
PES Parks and Environmental Svcs 2,591,063 3.350% $4,962 - $4,962 $504 $5,466
2nd Alloc Remains - - - - - $1 $1
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 76 of 214

77. 00461-FRS FRS - Risk Management
Schedule 6.5.2
Detail Allocations - Workers Comp (continued)
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
Subtotals 77,354,081.99
9999
100.000% $148,141 - $148,141 $13,887 $162,028
Direct Billed - -
Total Full Functional Cost $148,141 $162,028
Allocation Basis: Personal Services Costs
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 77 of 214

78. 00461-FRS FRS - Risk Management
Schedule 6.5.3
Detail Allocations - Direct to Solid Waste
Department
Allocation
Units
Allocation
Percent
1st
Allocation Direct Billed
Department
Allocation
2nd
Allocation Total
13 Solid Waste Fund 1 100.000% $73,554 ($70,390) $3,164 $6,895 $10,059
Subtotals 1 100.000% $73,554 ($70,390) $3,164 $6,895 $10,059
Direct Billed $70,390 $70,390
Total Full Functional Cost $73,554 $80,449
Allocation Basis: Direct to Solid Waste
Fiscal Year 2015-16 Budget
For Use In Year 2015-16
Oregon Metro
Full Cost Allocation Plan
Date Printed: 11/4/2015
Page 78 of 214