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12 Division overhead includes a portion of the following personnel time as well as a portion of <br />division administration non -labor costs, both based on FTEs: division director, assistant <br />division director, administration, program manager, finance officer, payroll/accounts <br />payable, and human resource officer. <br />13 Other overhead costs include IT, telecommunications, finance, and property services. <br />14 Non -licensing revenue attributable to licensing operations consists of licensing late fees. <br />Document Dated 6-28-17 41 <br />