Ash County's organizational structure includes one county manager and three deputy

county managers. Each of the deputies oversees a handful of departments and provides human

resource support and information technology support to each of those departments. Table 5.3

shows the data for the deputy county manager overseeing the public works departments (trans-

portation, facilities, solid waste, and stormwater control). Allocate the cost of the deputy's orga-

nization based on full-time equivalent employees (FTEs).

(a) What is the pool?

(b) What is the base?

(c) How much should be allocated to each department?

2. In the scenario in assignment 1, the deputy county manager wants the cost allocation to be

redone using expenditures as the base. What are the new cost allocations?

TABLE 5.3

Ash County: Deputy County Manager

of Public Works

Deputy County Manager

Human Resources

Information Technology

Transportation

Facilities

Solid Waste

Stormwater Control

Expenditures

$ 250,000

$ 800.000

$ 3.525,000

$ 37,525,813

28.451.254

$ 8.752.486

$ 35.248.125

ETEs

2

9

32

275

150

24

412