§ 620-2.006. Costs reasonably borne defined.

"Costs reasonably borne" as used and ordered to be applied in this chapter, are to consist of the following elements:

(a)

All applicable direct costs including, but not limited to, salaries, wages, overtime, employee fringe benefits, services and supplies, maintenance and operation expenses, contracted services, special supplies, and any other direct expense incurred.

(b)

All applicable indirect costs including, but not restricted to, building maintenance and operations, equipment maintenance and operations, communications expenses, computer costs, printing and reproduction, records maintenance, vehicle expenses, insurance, debt service, and like expenses when distributed on an accounted and documented rational proration system.

(c)

Fixed asset recovery expenses, consisting of depreciation of fixed assets, and additional fixed asset expense recovery charges calculated on the current estimated cost of replacement, divided by the approximate life expectancy of the fixed asset. A further additional charge to make up the difference between book value depreciation not previously recovered and reserved in cash and the full cost of replacement, shall also be calculated and considered a cost so as to recover such unrecovered costs between book value and cost of replacement over the remaining life of the asset.

(d)

General overhead, expressed as a percentage, distributing and charging and expenses of the board, county counsel, county administrator, clerk of the board, county treasurer, auditor-controller, personnel director, and all other staff and support services provided to the entire county organization. Overhead shall be prorated between tax-financed services and fee-financed services on the basis of said percentage so that each of taxes and fees and charges shall proportionately defray such overhead costs.

(e)

Departmental overhead, expressed as a percentage, distributing and charging the cost of each department head and his or her supporting expenses as enumerated in subsections (a), (b), (c) and (f) of this section.

(f)

Debt service costs, consisting of repayment of principal, payment of interest, and trustee fees and administrative expenses for all applicable bond, certificate, or securities issues or loans of whatever nature or kind. Any required coverage factors or required or established reserves beyond basic debt service costs also shall be considered a cost if required by covenant within any securities ordinance, resolution, indenture or general law applicable to the county.

(Ords. 98-32 § 2; 96-2 § 2, 92-96 § 3, 91-58 § 3, 91-40 § 2).