central services cost allocation plan kent county, michigan

Central Services Cost Allocation Plan Kent County, Michigan FY 2017 Cost Allocation Plan Based on actual expenditures for Year Ended December 31, 2017

Central Services Cost Allocation Plan

Kent County, Michigan FY 2017

Cost Allocation Plan

Based on actual expenditures for the Year Ended December 31, 2017

TITLE 2 OF THE CFR, PART 200

CERTIFICATION OF COST ALLOCATION PLAN

This is to certify that I have reviewed the cost allocation plan submitted herewith and to

the best of my knowledge and belief:

1.) All costs included in this proposal for the fiscal year ended December 31, 2017 to

establish cost allocations or billings for the year beginning January 1, 2019, are allowable in

accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements,

Cost Principles, and Audit Requirements for Federal Awards and the Federal award(s) to which

they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost

allocation plan.

2.) All costs included in this proposal are properly allocable to Federal awards on the

basis of a beneficial or causal relationship between the expenses incurred and the awards to

which they are allocated in accordance with applicable requirements. Further, the same costs

that have been treated as indirect costs have not been claimed as direct costs. Similar types of

costs have been accounted for consistently.

I declare that the foregoing is true and correct.

Kent County, Michigan

Signature: Name of Official: Stephen W. Duarte Title: Fiscal Services Director Date: July 2, 2018

Section A: Cost Allocation Methodology and Process .............................................................................................................................................................. A-1

Section B: Organizational Chart .................................................................................................................................................................................................. B-1

Section C: Cost Allocation Plan ................................................................................................................................................................................................... C-1

Summary Data .............................................................................................................................................................................................................. C-2

Schedule A - Allocated Costs By Department ............................................................................................................................................ C-2

Schedule B - Fixed Costs Proposed ......................................................................................................................................................... C-29

Schedule C - Summary Of Allocated Costs ............................................................................................................................................. C-32

Schedule D - Detail Of Allocated Costs .................................................................................................................................................... C-35

Schedule E - Summary Of Allocation Basis ............................................................................................................................................. C-44

Building Depreciation ................................................................................................................................................................................................... C-46

Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-46

Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-48

Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-49

Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-52

Schedule .5 - Allocation Summary ........................................................................................................................................................... C-65

Equipment Depreciation .............................................................................................................................................................................................. C-68






Fiscal Services 101-191 .............................................................................................................................................................................................. C-74






Administrator 101-172 ................................................................................................................................................................................................. C-97




Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-100

Schedule .5 - Allocation Summary ......................................................................................................................................................... C-103

Human Resources 101-270 ....................................................................................................................................................................................... C-105

Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-105

Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-107

Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-108



Purchasing 101-233 .................................................................................................................................................................................................. C-117






All Monetary Values are US Dollars

MAXCAP 2018 MAXIMUS Consulting Services, Inc.

Prepared By MAXIMUS Consulting Services, Inc.

Kent County, MichiganCost Allocation Plan

Based On The Year Ended December 31, 2017Table of Contents

Treasurer 101-253 ..................................................................................................................................................................................................... C-135






Facilities Mgmt 101-265-2601 ................................................................................................................................................................................... C-147






Building & Grounds .................................................................................................................................................................................................... C-153






Central Services ........................................................................................................................................................................................................ C-177






Fleet Services ............................................................................................................................................................................................................ C-193






Information Technology .............................................................................................................................................................................................. C-198






I.T. Fiscal/HR/Phone System ..................................................................................................................................................................................... C-236






Section D: Supplemental Data ..................................................................................................................................................................................................... D-1

Supplemental Data 1 ..................................................................................................................................................................................................... D-2







Section A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and Process



Prepared By MAXIMUS Consulting Services, Inc.Page A-1

A. Cost Allocation Methodology and Process The Cost Allocation Plan (CAP) provided in Section C was prepared by MAXIMUS Consulting Services, Inc. (MAXIMUS) for Kent County. Utilizing our proprietary, web-based cost allocation system, MAXCAP™, MAXIMUS used cost data and allocation statistics to allocate the costs to departments/divisions/programs for Fiscal Year (FY) 2017.

MAXCAP uses a double step-down allocation procedure to distribute costs among Central Services and to departments that receive benefits. Using MAXCAP, costs are input by cost center identifications consistent with the entity’s accounting code structure, which allows for efficient balancing with the entity’s financial reporting systems. Additionally, MAXCAP provides for the inputting of allocation statistics appropriate for the distribution of the identified indirect cost pools. Credits for direct-billed payments, cost adjustments, and other valid and applicable costing factors are also facilitated within the software.

In this section, we provide an overview of our cost allocation methodology and process used to develop the CAP.

A.1 Cost Allocation Methodology MAXIMUS employs a double step-down procedure that allows all Central Service Departments to allocate costs to all other Central Service Departments. Since Central Service Departments’ costs are not simultaneously allocated, the process must be performed sequentially, one department after another. The second step-down allows for the equitable allocation of the costs the Central Service Departments receive from one another.

Typically, CAPs are compiled using a single step down or "waterfall" methodology in which the costs of Central Service Departments are allocated in an ordinal sequence with emphasis placed on ordering non-departmental and departmental cost groupings to optimize the flow of costs to recoverable program areas. Although this is an acceptable method resulting in accurate program allocations, it provides only partial information as to the costs of individual Central Service Departments and their significant activities.

To demonstrate the potential inequity of a single step-down, consider the costs of the Facilities Management and Purchasing activities. Facilities Management manages and maintains the office space that Purchasing uses to serve departments. Facilities costs are rightfully allocable to all the departments that have space in government buildings. If Facilities Management costs are allocated after Purchasing, the cost of Purchasing’s space will be allocated to the other departments in the building. It could be argued that this method then allocates costs to departments disproportionate to the benefit received from those costs.

MAXIMUS double step-down approach mitigates potential allocation inequities and has been widely accepted by federal cognizant agencies for more than 30 years.

A.1.1 First Step-Down The first step-down allows each Central Service Department to allocate to any other department, regardless of the sequence of the departments. The department also can allocate to itself providing the statistical measurements indicate a basis for the allocations.

Process The process of allocating during this round is achieved sequentially, consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations it allocates:

• Costs from entity financial records • Cost adjustments • Credits • Costs received from other Central Service Departments that have completed their first round allocations • Results

At the completion of the first step-down, each Central Service Department has the allocated costs from itself and from the Central Service Departments sequenced before it.

A.1.2 Second Step-Down The rule for the second step-down is that each Central Service Department can allocate only to another department sequenced after the allocating department; provided that the statistical measurements indicate a basis for the allocations.

Process The process of allocating during the second step-down is achieved sequentially and consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations, it allocates:

• Costs received from other Central Service Departments that have completed their second round allocations • Costs received in the first step-down from itself and from the Central Service Departments sequenced after the allocating department

Results At the completion of the second step-down, each Central Service Department has completed all allocations and all Central Service Departments have been cleared of all costs. The costs have either been adjusted out of the cycle or sent to Receiving Departments based on the allocation statistics.





Based On The Year Ended December 31, 2017Cost Allocation Methodology and Process

Page A-2

A.1.3 Supplemental Comments When the relationship between and among the Central Service Departments is greatly intertwined, it may be prudent to implement three or more step-downs. Typically, the double step-down is sufficient to accomplish an equitable allocation of all costs.

If more than two step-downs are required the rules for all rounds of allocation — except the final round — are the same as defined above for the first step-down. The final round always follows the rules, as defined above, for the second step-down.

A.2 Cost Allocation Process The process utilized by MAXIMUS in developing the CAP and tracking costs within it is discussed below.

A.2.1 Initiating the Process Working in conjunction with the entity, MAXIMUS determines data to be included within the cost allocation process based on:

• Application of federal cost principles or full costing principles, as applicable • Interviews • Review of financial documents • Review of organizational structure • Analysis of statistical data relative to benefit of services provided

A.2.2 Establishing the Cost Pools to be Allocated MAXIMUS analyzes the organizational structure of the entity to determine which departments or cost pools provide services to other departments/divisions/programs. These cost pools become the “Central Service Departments” in the CAP.

Next, each cost pool is evaluated to determine the activities or services provided. The costs are then broken into subparts or activities such that each activity can be allocated on a statistical measure that is relevant to the service provided and the benefit received.

Line items of expenditures are analyzed to determine which activities receive the benefit of the costs. Distributions of these costs are made according to the determined benefit of each activity.

A.2.3 Establishing the Statistical Measurements or Bases for Allocation MAXIMUS evaluates available statistical measurements to establish the most equitable and meaningful basis for allocating each activity within each Central Service Department. Consideration is given to determining the measurement that most appropriately demonstrates its relationship to the receiving units. For example, an activity that is driven by the number of employees within the benefiting departments can be allocated by number of employees. Similarly, an activity that is driven by the number of transactions for each benefiting department can be allocated by the number of transactions.

A.2.4 Accommodating Exceptions and Adjustments Applicable cost adjustments for unallowable costs and/or capitalized assets are incorporated into the appropriate schedules. Credits for direct billings, special revenues, etc. are entered into the computation.

A.2.5 Developing the CAP The MAXIMUS Cost Allocation Plan typically is organized as follows:

• Cover • Certification, if required • Table of Contents • Cost Allocation Methodology and Process • Organizational Chart • CAP: Summary and Detail Schedules • Supplemental Materials

Below, we discuss each of the summary and detail schedules included in a CAP.






Page A-3

Summary Schedules The summary schedules provide a recap of the results of the cost allocation process. The following explanations define the purposes of each of the typical schedules included in the cost allocation plan..

Schedule A – Allocated Costs by Department: Schedule A demonstrates for each Receiving Department the costs received from each Central Service Department. This schedule answers the question: Which Central Service Department actually allocated the costs to each Receiving Department?

This schedule does not necessarily demonstrate the Central Service Department from which the costs originated. For example, costs sent from Purchasing to Accounting and then to a Receiving Department will be recorded on Schedule A as being from Accounting.

Schedule B – Fixed Costs Proposed: Schedule B recaps the roll forwards calculated for the Receiving Departments.

The Receiving Departments are shown down the left hand side of the page, while details of the roll forward calculation for particular Receiving Departments are on the rest of the line.

The first column is the Allocated Costs for the current fiscal year, which lists the total costs allocated to this Receiving Department. This number will reconcile to the total allocated to the department on Schedule A.

The next column is the Base Year Estimated Costs for the fiscal year that have been used for the current period. The Roll Forward column is calculated by subtracting the Base Year Estimated Costs column (second column) from the Allocated Costs column for the current period (first column).

The Fixed Costs column is calculated by adding in the Allocated Costs column for the current fiscal year and the Roll Forwards column. The Proposed Costs Future Period column is the resulting sum of the Fixed Costs and any adjustments from the Adjustments column.

In summary, this report takes the difference between allocated costs for the current year (column 1) and the forecast costs for this year (column 2), adds that difference to the allocated costs for this year (column 1) along with any one-time adjustments to produce a forecast (Proposed Costs Future Period) for the next period.

Schedule C – Summary of Allocated Costs: Schedule C is the simplest report to use when balancing to the financials. It demonstrates the costs to be allocated, the adjustments made to these costs, and the results of the allocations. This schedule demonstrates the full sequence of all departments with the Central Service Departments listed first and in the order of their allocating sequence.

The Receiving departments follow the Central Service Departments with the total allocations received from all Central Service Departments.

Schedule D – Detail of Allocated Costs: Schedule D provides a view of the allocation flow of costs for each Central Service Department. This schedule allows the reader to see how the process sequentially “zeroes out” all of the Central Service Department costs and allocates them to Receiving Departments.

Schedule E – Summary of Allocation Basis: Schedule E demonstrates, for each Central Service Department, the services or activities of the Central Service Department and the basis for the allocation of each activity. This schedule is a convenient reference for reviewing the activities identified for each Central Service Department. This is particularly important when preparing a new plan and incorporating organizational and services changes.

Detail Schedules The detail schedules demonstrate the original costs being allocated by each Central Service Department. In these schedules, the adjustments are applied; the activities are defined; the incoming costs from other Central Service Departments are detailed; the allocation calculations for both step-downs are documented; and the results for each Central Service Department are summarized.

When tracking costs, typically the schedules are reviewed in reverse order tracking from summary information back to detail information. This is discussed further in Section A.2.6: Tracking Costs within the CAP.

Schedule _.1 – Nature and Extent of Services: Schedule _.1 is a brief narrative defining the purpose of the Central Service and the benefit it provides to the Receiving Departments. The narrative also describes the allocation basis used for each activity and any other relevant information on expenditures.

Schedule _.2 – Costs to be Allocated: Schedule _.2 provides an overview of the total costs allocated by each Central Service Department including:

• Expenditures from the financial reports — balances to Schedule C • Adjustments to financial reports — balances to Schedule C • Incoming costs from other Central Service Departments






Page A-4

The incoming costs are presented in columns that represent when these costs are allocated by the Central Service Department, not when the costs are received. As explained in Section A.1: Cost Allocation Methodology, the costs that are received from Central Service Departments sequenced after the given department are held for allocation in the second step-down.

Schedule _.3 – Costs to be Allocated by Activity: Schedule _.3 provides the following:

• Expenditures from the financials are defined by type of expenditure and by activities (to the extent deemed necessary) to ensure the application of allocation bases that closely correlate to the benefits derived by the Receiving departments. Each activity is represented in its own column. The totals balance with both Schedule C and Schedule _.2 expenditure amounts.

• Adjustments to the financial reports are applied to expenditures and the results spread to the appropriate activities. • Incoming costs are demonstrated first in total and then spread to the appropriate activities for allocation for each step-down. The totals for

each step-down balance to the totals on Schedule _.2. It should be noted that incoming costs may be coded to spread to only the activities that receive benefit from the services.

Schedule _.4 – Detail Activity Allocations: Schedule _.4 represents the allocation results by activity. Each activity defined on Schedule _.3 is demonstrated on a Detail Allocation Schedule. Because the number of activities varies, the number of the last of these schedules varies.

Schedule _.4 includes:

• Statistical measurement used as a basis for allocation • Identification of statistical measurement • Source of the statistical measurement • Percent relationship of each statistical measurement to the whole or total statistical measurement base • Results of the first step-down — balances to functional total after first additions on Schedule_.3 • Results of the second step-down — balances to functional total of second additions on Schedule _.3

The totals allocated from both step-downs balances to the functional grand total from Schedule _.3. Note the results of the second step-down. This schedule clearly demonstrates how the second step-down allocates only to departments sequenced after the allocating department.

Schedule _.5 – Allocation Summary for each Central Service Department: Schedule _.5 provides a summary of costs allocated by each activity. The activity totals balance to the totals from each Detail Activities Allocation schedule defined above.

The totals allocated to the Receiving Departments will balance to Schedule A for the allocating department.

A.2.6 Tracking Costs within the CAP When costs are questioned, MAXIMUS utilizes our standard tracking process in order to resolve any issues with Schedule A where the questioned cost is usually identified.

From Schedule A, we identify the allocating Central Service Department. From the CAP Table of Contents the appropriate detailschedules for the allocating department are identified. Tracking begins with the last detail schedule. Once the questioned amount is located, our analysis of the summary amounts by activities indicates which detail allocation schedules to review.

Review of each detail schedule will demonstrate the relative benefit received by the Receiving Department for the portion of the questioned cost attributable to each activity. Continuing backward through the detail schedules, the composition of the total functional costs is reviewed.

At this point, any remaining questions are typically in regard to the incoming costs. If these costs are questioned, we can use Schedule _.2 to identify which department allocated the questioned incoming costs. Referring again to the CAP Table of Contents, the detail schedules for the sending Central Service Department can be located. Tracking continues by repeating these steps until all issues have been resolved.






Page A-5

Section B: Organizational ChartSection B: Organizational ChartSection B: Organizational ChartSection B: Organizational Chart



Prepared By MAXIMUS Consulting Services, Inc.Page B-1

COUNTY OF KENT, MICHIGAN

Table of Organization

Page B-2

Section C: Cost Allocation PlanSection C: Cost Allocation PlanSection C: Cost Allocation PlanSection C: Cost Allocation Plan



Prepared By MAXIMUS Consulting Services, Inc.Page C-1

Central Service Departments Commissioners Circuit Court Circuit Court Svcs District Court Law Library

Building Depreciation 5,271 1,559,834 83,076 0 0

Equipment Depreciation 0 0 0 0 0

Fiscal Services 101-191 11,145 218,053 12,007 22,664 314

Administrator 101-172 18,671 79,771 18,756 35,055 0

Human Resources 101-270 22,867 117,950 17,962 32,901 0

Purchasing 101-233 1,635 49,850 890 3,986 167

Treasurer 101-253 800 64,067 1,326 6,155 37

Facilities Mgmt 101-265-2601 0 0 0 0 0

Building & Grounds 66,349 2,191,356 116,697 294,877 0

Central Services 7,538 53,195 7,758 19,268 0

Fleet Services 0 932 2,446 0 0

Information Technology 81,426 603,601 61,153 161,888 0

I.T. Fiscal/HR/Phone System 11,380 170,107 13,267 24,751 76

Allocated Costs for Fiscal 2017 227,082 5,108,716 335,338 601,545 594

Roll Forwards 0 0 0 0 0

Fixed Costs 227,082 5,108,716 335,338 601,545 594

Adjustments 0 0 0 0 0

Proposed Costs Future Period 227,082 5,108,716 335,338 601,545 594

Schedule A

All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.


Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department

Kent County, MI2017 Version 1.0005Level: Detail

MAXCAP7/2/2018 11:05:36 AM

Page C-2

Central Service Departments Probate Court Cir Ct Referee Probation CC F.O.C. F.O.C - I.T.

Building Depreciation 218,949 0 45,765 66,823 0

Equipment Depreciation 0 0 0 0 14,400

Fiscal Services 101-191 19,264 5,738 3,954 35,966 0

Administrator 101-172 12,471 12,589 0 82,624 0

Human Resources 101-270 19,204 20,267 0 138,856 0

Purchasing 101-233 1,991 111 335 2,734 0

Treasurer 101-253 22,997 108 635 8,839 0

Facilities Mgmt 101-265-2601 0 0 0 0 0

Building & Grounds 307,573 0 171,389 234,017 0

Central Services 48,105 4,337 3,651 52,606 0

Fleet Services 0 0 0 7,328 0

Information Technology 110,330 86,893 7,953 0 345,702


Allocated Costs for Fiscal 2017 778,618 136,752 242,776 689,770 360,102

Roll Forwards 0 0 0 88,304 78,825

Fixed Costs 778,618 136,752 242,776 778,074 438,927


Proposed Costs Future Period 778,618 136,752 242,776 778,074 438,927

Schedule A





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Page C-3

Central Service Departments Elections COMIT County Clerk Concealed Pistol Clerk Circuit Ct

Building Depreciation 0 0 5,616 0 120,855


Fiscal Services 101-191 5,275 248 9,542 3,730 10,449

Administrator 101-172 874 0 8,522 893 17,712

Human Resources 101-270 (9,806) 0 11,448 1,479 27,646

Purchasing 101-233 912 0 888 24 365

Treasurer 101-253 1,008 61 22,526 3,649 7,573

Facilities Mgmt 101-265-2601 0 0 0 0 0

Building & Grounds 0 0 70,690 0 169,775

Central Services 2,683 0 17,184 3,182 54,377

Fleet Services 0 0 0 0 0

Information Technology 26,997 0 47,354 2,307 95,757

I.T. Fiscal/HR/Phone System 1,402 36 11,407 1,443 13,709

Allocated Costs for Fiscal 2017 29,345 345 205,177 16,707 518,218


Fixed Costs 29,345 345 205,177 16,707 518,218


Proposed Costs Future Period 29,345 345 205,177 16,707 518,218

Schedule A





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Page C-4

Central Service Departments Equalization Prosecutor Pros Atty CRP Pros Atty CRP-DP Pros Atty IV-E

Building Depreciation 6,658 113,062 12,224 0 5,804


Fiscal Services 101-191 14,770 49,003 13,579 0 8,631

Administrator 101-172 12,702 35,465 16,861 0 8,131

Human Resources 101-270 6,184 24,962 28,389 0 12,798

Purchasing 101-233 1,560 1,708 615 0 135

Treasurer 101-253 2,879 11,187 2,343 0 646

Facilities Mgmt 101-265-2601 0 0 0 0 0

Building & Grounds 83,822 230,059 51,575 0 24,486

Central Services 8,733 14,899 11,226 0 417


Information Technology 193,479 171,055 0 49,076 27,242

I.T. Fiscal/HR/Phone System 11,295 42,894 13,663 0 6,445


Roll Forwards 0 0 26,492 (7,320) 76,994

Fixed Costs 342,456 694,294 176,967 41,756 171,729



Schedule A





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Page C-5

Central Service Departments Pros Atty CVR Reg of Deeds Co-op Extension KCH Boiler PlantDrain

Commissioner

Building Depreciation 5,690 4,242 19,419 1,389 0


Fiscal Services 101-191 8,871 7,506 6,940 7,215 9,582

Administrator 101-172 7,967 7,536 1,789 42 4,757

Human Resources 101-270 13,310 12,023 2,943 71 7,391

Purchasing 101-233 161 35 2,199 7,295 463

Treasurer 101-253 869 22,109 694 2,888 2,148

Facilities Mgmt 101-265-2601 0 0 0 6,287 0

Building & Grounds 24,006 53,388 55,803 0 0

Central Services 8,742 144,216 11,513 0 2,000


Information Technology 21,983 0 9,214 0 84,062

I.T. Fiscal/HR/Phone System 7,737 9,144 5,849 2,462 5,539



Fixed Costs 99,336 260,199 116,363 27,649 115,942



Schedule A





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Page C-6

Central Service Departments Sheriff SRO 279-301-3019 SRO 279-301-3020 SRO 279-301-3021 SRO 279-301-3022

Building Depreciation 7,957 0 0 0 0


Fiscal Services 101-191 71,861 3,930 3,315 3,734 3,934

Administrator 101-172 128,162 893 893 893 893

Human Resources 101-270 188,291 1,607 1,571 1,640 1,631

Purchasing 101-233 26,628 8 2 7 7

Treasurer 101-253 22,398 452 284 399 377

Facilities Mgmt 101-265-2601 1,993 0 0 0 0

Building & Grounds 0 0 0 0 0

Central Services 20,338 0 0 0 0

Fleet Services 278,478 2,528 2,528 2,528 2,528

Information Technology 666,365 2,709 2,709 2,709 2,709

I.T. Fiscal/HR/Phone System 95,928 1,120 940 1,051 1,112

Allocated Costs for Fiscal 2017 1,508,399 13,247 12,242 12,961 13,191


Fixed Costs 1,508,399 13,247 12,242 12,961 13,191


Proposed Costs Future Period 1,508,399 13,247 12,242 12,961 13,191

Schedule A





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Page C-7

Central Service Departments SRO 279-301-3023 SRO 279-301-3024 SRO 279-301-3025 SRO 279-301-3026 CP 279-301-3030

Building Depreciation 0 0 0 0 0


Fiscal Services 101-191 3,965 3,742 3,634 3,491 3,978

Administrator 101-172 893 893 893 893 893

Human Resources 101-270 1,640 1,633 1,632 1,625 1,633

Purchasing 101-233 7 2 1 1 8

Treasurer 101-253 374 307 253 247 457

Facilities Mgmt 101-265-2601 0 0 0 0 0


Central Services 0 0 0 0 0

Fleet Services 2,528 2,528 2,528 2,528 3,616


I.T. Fiscal/HR/Phone System 1,114 1,008 979 961 1,133



Fixed Costs 13,230 12,822 12,629 12,455 14,427



Schedule A





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Page C-8

Central Service Departments CP 279-301-3031 CP 279-301-3032 CP 279-301-3033 KN Drug Enforce Traffic & Safety



Fiscal Services 101-191 3,891 3,938 3,392 5,207 1,126

Administrator 101-172 893 893 893 893 0

Human Resources 101-270 1,564 1,613 1,682 1,633 0

Purchasing 101-233 15 8 0 2 0

Treasurer 101-253 878 403 247 26 51

Facilities Mgmt 101-265-2601 0 0 0 0 0



Fleet Services 3,616 3,616 3,616 0 0


I.T. Fiscal/HR/Phone System 1,252 1,098 959 936 34



Fixed Costs 14,818 14,278 13,498 11,406 1,211



Schedule A





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Page C-9

Central Service Departments Emergency Mgmt Marine Twp Law Enf Twp Law Enf EP Twp Law Enf CS



Fiscal Services 101-191 1,796 7,681 9,928 6,327 5,263

Administrator 101-172 0 2,144 33,601 11,415 893

Human Resources 101-270 0 2,880 59,066 19,866 1,687

Purchasing 101-233 3,736 303 118 50 56

Treasurer 101-253 459 785 2,313 1,196 692

Facilities Mgmt 101-265-2601 0 0 0 0 0



Fleet Services 0 1,460 0 0 490


I.T. Fiscal/HR/Phone System 1,087 2,968 19,981 7,340 1,452



Fixed Costs 8,823 25,596 225,538 81,177 13,242



Schedule A





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Page C-10

Central Service Departments 2nd Road Patrol E-911 Dispatch 261-325 Jail MDOT Road Crew

Building Depreciation 0 0 0 45,341 0


Fiscal Services 101-191 7,433 15,051 1,379 91,259 3,186

Administrator 101-172 2,680 47,102 0 238,432 571

Human Resources 101-270 4,938 70,836 0 252,472 807

Purchasing 101-233 402 540 35,733 83,087 27

Treasurer 101-253 408 2,255 10,557 18,428 503

Facilities Mgmt 101-265-2601 0 0 0 10,938 0


Central Services 0 0 0 15,611 0

Fleet Services 6,771 0 0 23,151 0



Allocated Costs for Fiscal 2017 33,558 227,930 49,601 1,698,263 8,718

Roll Forwards 5,102 0 0 0 0

Fixed Costs 38,660 227,930 49,601 1,698,263 8,718


Proposed Costs Future Period 38,660 227,930 49,601 1,698,263 8,718

Schedule A





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Page C-11

Central Service Departments RC Road Crew Health Prev Prog Medical Examiner Human Services Guardianship



Fiscal Services 101-191 4,434 1,093 12,256 2,804 15,693

Administrator 101-172 864 0 6,663 337 0

Human Resources 101-270 1,572 0 8,605 485 0

Purchasing 101-233 63 11,828 11,422 3,393 3,087

Treasurer 101-253 332 230 2,390 562 4,361

Facilities Mgmt 101-265-2601 0 0 0 0 0


Central Services 0 0 1,703 29 105


Information Technology 2,709 0 482 0 0

I.T. Fiscal/HR/Phone System 1,260 410 7,079 1,307 8,041



Fixed Costs 11,234 13,561 50,600 8,917 31,287



Schedule A





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Page C-12

Central Service Departments ACSET Legal Asst Ctr Zoo Road Comm Fire Prevention



Fiscal Services 101-191 288 0 300 426 3,048

Administrator 101-172 0 0 0 0 0

Human Resources 101-270 0 0 0 0 4

Purchasing 101-233 510 0 465 0 27,677

Treasurer 101-253 23 0 9 6,572 995

Facilities Mgmt 101-265-2601 0 0 0 0 0

Building & Grounds 24,918 0 0 0 0



Information Technology 0 0 0 0 0

I.T. Fiscal/HR/Phone System 43 1,059 15 1,123 1,219


Roll Forwards 0 0 0 0 (13,286)

Fixed Costs 25,782 1,059 1,186 9,737 19,667



Schedule A





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Page C-13

Central Service Departments Parks & Rec Health H-Clinic N&S H-Clinic TB H-Animal Control

Building Depreciation 0 177,700 22,435 6,561 2,170


Fiscal Services 101-191 173,894 246,136 0 0 15,577

Administrator 101-172 53,066 189,182 0 0 17,695

Human Resources 101-270 78,178 285,614 0 0 24,749

Purchasing 101-233 19,743 48,653 0 0 2,496

Treasurer 101-253 26,573 66,312 0 0 12,495

Facilities Mgmt 101-265-2601 938 33,433 6,073 796 9,830

Building & Grounds 0 5,603 2,991 0 0

Central Services 3,239 63,390 0 0 3,864

Fleet Services 61,467 10,172 0 0 15,131

Information Technology 107,963 197,434 0 0 7,523


Allocated Costs for Fiscal 2017 598,565 1,509,041 31,499 7,357 128,001

Roll Forwards 127,827 101,805 (1,272) (222) 20,310

Fixed Costs 726,392 1,610,846 30,227 7,135 148,311


Proposed Costs Future Period 726,392 1,610,846 30,227 7,135 148,311

Schedule A





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Page C-14

Central Service Departments MCDC Lodging Tax Corr/Det Fac. Senior Millage ROD Automation



Fiscal Services 101-191 0 4,997 1,708 2,970 6,538

Administrator 101-172 0 893 0 0 1,444

Human Resources 101-270 0 1,570 0 0 2,364

Purchasing 101-233 0 1 0 0 2,011

Treasurer 101-253 0 14,627 7,853 8,209 4,249

Facilities Mgmt 101-265-2601 2,307 0 0 0 0


Central Services 0 0 0 0 46,080


Information Technology 0 2,307 0 0 75,100

I.T. Fiscal/HR/Phone System 0 3,428 1,530 2,158 2,731


Roll Forwards 0 3,487 1,661 0 (1,237)

Fixed Costs 15,130 31,310 12,752 13,337 139,280



Schedule A





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Page C-15

Central Service DepartmentsZoo/Museum

Millage Sh Narcotics Shr Sh Narcotics Fed283-694 CDBG

Admin 283-691 HOME

Building Depreciation 0 0 0 2,942 665


Fiscal Services 101-191 2,378 10,695 1,687 7,577 4,515

Administrator 101-172 0 3,575 0 2,064 461

Human Resources 101-270 0 (1,164) 0 3,460 773

Purchasing 101-233 0 567 842 430 2,164

Treasurer 101-253 15,281 858 200 1,223 395

Facilities Mgmt 101-265-2601 0 0 0 0 0

Building & Grounds 0 0 0 8,394 1,897


Fleet Services 0 9,803 0 0 0

Information Technology 0 8,173 0 12,868 1,423

I.T. Fiscal/HR/Phone System 3,059 3,655 399 3,271 1,656



Fixed Costs 20,718 36,523 3,128 46,639 13,949



Schedule A





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Central Service Departments 283-694 CDBG HR 283-694 CDBG LGA 283-695 6950 COC 283-695 6951 COC Housing Commissn

Building Depreciation 844 28 71 107 7,645


Fiscal Services 101-191 6,423 5,835 3,524 3,394 106,632

Administrator 101-172 587 17 51 80 4,049

Human Resources 101-270 985 30 83 131 6,793

Purchasing 101-233 2,868 2,262 3,242 6,882 344

Treasurer 101-253 1,421 1,386 593 354 29,160

Facilities Mgmt 101-265-2601 0 0 0 0 0

Building & Grounds 2,409 78 190 306 17,709



Information Technology 1,892 42 154 229 12,732




Fixed Costs 19,758 12,113 8,550 12,068 250,603



Schedule A





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Page C-17

Central Service Departments Community Action HHS Bldg Direct HHS Bldg Indir. CC Juve AD CC Milk Meal



Fiscal Services 101-191 17,900 0 0 625 1,769

Administrator 101-172 4,332 0 0 0 0

Human Resources 101-270 6,988 0 0 0 0

Purchasing 101-233 2,018 0 0 0 924

Treasurer 101-253 1,516 0 0 81 552

Facilities Mgmt 101-265-2601 0 0 0 0 0



Fleet Services 4,150 0 0 0 0


I.T. Fiscal/HR/Phone System 6,326 0 0 150 796

Allocated Costs for Fiscal 2017 101,395 579,208 81,480 856 4,041

Roll Forwards 37,387 0 0 0 0

Fixed Costs 138,782 579,208 81,480 856 4,041


Proposed Costs Future Period 138,782 579,208 81,480 856 4,041

Schedule A





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Page C-18

Central Service Departments CCF State Inst. CCF IHC ASO CCF IHC CP CCF IHC YDIP CCF IHC CASA



Fiscal Services 101-191 195 5,365 29,151 389 481

Administrator 101-172 0 4,470 52,216 0 0

Human Resources 101-270 0 7,749 90,891 0 0

Purchasing 101-233 0 124 6,472 1,728 2,150

Treasurer 101-253 0 305 4,209 40 62

Facilities Mgmt 101-265-2601 0 0 0 0 0


Central Services 0 1,654 2,411 0 0


Information Technology 0 13,419 147,149 0 0

I.T. Fiscal/HR/Phone System 23 3,175 38,389 80 122

Allocated Costs for Fiscal 2017 218 36,261 371,402 2,237 2,815

Roll Forwards 0 6,515 27,901 0 0

Fixed Costs 218 42,776 399,303 2,237 2,815


Proposed Costs Future Period 218 42,776 399,303 2,237 2,815

Schedule A





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Page C-19

Central Service Departments CCF IC ICP CCF IC ICPO CCF FFC FFCP CCF FFC FFCPO CCF FFC FFCPPRC



Fiscal Services 101-191 5,464 813 1,407 2,468 2,138



Purchasing 101-233 1 0 1 0 0

Treasurer 101-253 1,909 159 604 647 587

Facilities Mgmt 101-265-2601 0 0 0 0 0





I.T. Fiscal/HR/Phone System 2,831 333 546 1,250 1,123



Fixed Costs 10,205 1,305 2,558 4,365 3,848



Schedule A





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Page C-20

Central Service Departments CCF JD Juve Det CCF JD Fac Mgmt CCF DHHS Vet's Trust Veteran's Millage

Building Depreciation 0 0 0 0 2,284


Fiscal Services 101-191 27,051 10,926 12,834 0 15,829

Administrator 101-172 58,902 4,218 0 0 5,905

Human Resources 101-270 89,658 4,890 0 0 9,116

Purchasing 101-233 7,933 2,914 0 0 737

Treasurer 101-253 3,119 1,501 3,200 27 10,299

Facilities Mgmt 101-265-2601 0 64,146 0 0 0

Building & Grounds 0 100,543 0 0 6,267

Central Services 3,753 0 0 0 3,443

Fleet Services 1,442 1,369 0 0 0

Information Technology 220,351 10,090 0 0 24,599

I.T. Fiscal/HR/Phone System 39,681 5,500 5,258 8 10,316

Allocated Costs for Fiscal 2017 451,890 206,097 21,292 35 88,795

Roll Forwards 45,476 172,937 8,330 0 0

Fixed Costs 497,366 379,034 29,622 35 88,795


Proposed Costs Future Period 497,366 379,034 29,622 35 88,795

Schedule A





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Page C-21

Central Service Departments SP Comm. Correct SP Remonum. SP Ag Preservation KCBA Debt Service KC Constr. Fund



Fiscal Services 101-191 11,781 747 663 5,335 3,983

Administrator 101-172 1,789 0 0 0 0

Human Resources 101-270 3,315 0 0 0 0

Purchasing 101-233 5,463 876 299 0 0

Treasurer 101-253 1,673 115 78 1,103 680

Facilities Mgmt 101-265-2601 0 0 0 0 0





I.T. Fiscal/HR/Phone System 3,938 174 96 676 1,448


Roll Forwards 12,060 (444) 0 0 0

Fixed Costs 71,931 1,468 1,419 7,114 6,111



Schedule A





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Page C-22

Central Service Departments KC Bldg Authority DPW Resource Rec DPW Act 451 DPW Admin & Fin DPW NK Landfill



Fiscal Services 101-191 247 8,668 573 15,957 8,073

Administrator 101-172 0 893 0 9,383 856

Human Resources 101-270 0 1,571 0 14,255 1,434

Purchasing 101-233 0 1,392 2 3,202 5,243

Treasurer 101-253 0 722 0 1,880 648

Facilities Mgmt 101-265-2601 0 0 0 0 0




Information Technology 0 0 0 59,017 0

I.T. Fiscal/HR/Phone System 37 2,624 49 10,146 2,400

Allocated Costs for Fiscal 2017 284 15,870 624 117,530 18,654

Roll Forwards 0 (2,504) 355 62,736 8,132

Fixed Costs 284 13,366 979 180,266 26,786


Proposed Costs Future Period 284 13,366 979 180,266 26,786

Schedule A





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Page C-23

Central Service Departments DPW LTE DPW SK Landfill DPW WTE DPW Mat. Recycle DPW NK Transfer



Fiscal Services 101-191 1,757 32,222 21,709 27,116 21,796

Administrator 101-172 0 13,033 5,635 9,338 5,607

Human Resources 101-270 0 21,688 (1,812) 15,515 9,282

Purchasing 101-233 339 9,496 8,156 16,516 9,914

Treasurer 101-253 192 7,071 4,559 4,712 5,047

Facilities Mgmt 101-265-2601 0 0 0 0 0


Central Services 0 0 1,424 1,424 0



I.T. Fiscal/HR/Phone System 261 18,727 11,012 14,918 10,890


Roll Forwards 1,159 37,960 (13,430) 41,992 19,163

Fixed Costs 3,708 140,197 37,253 131,531 81,699



Schedule A





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Page C-24

Central Service Departments DPW Sparta LF DPW Kentwood LF DPW Ordinance DPW HHW Aeronautics



Fiscal Services 101-191 4,550 13,906 1,569 7,686 56

Administrator 101-172 409 2,153 0 1,304 0

Human Resources 101-270 687 (1,525) 0 2,186 0

Purchasing 101-233 654 2,004 166 1,113 17,126

Treasurer 101-253 65 1,757 979 468 1,497

Facilities Mgmt 101-265-2601 0 0 0 0 0




Information Technology 0 0 0 0 456,104

I.T. Fiscal/HR/Phone System 784 5,440 372 2,062 510


Roll Forwards 4,038 836 1,126 7,206 (21,751)

Fixed Costs 11,187 24,571 4,212 22,025 455,942

Adjustments 0 0 0 0 (477,578)

Proposed Costs Future Period 11,187 24,571 4,212 22,025 (21,636)

Schedule A





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Page C-25

Central Service Departments Deliquent Tax Office Equipment Risk Managment Drain Revolving Lake Level Revol

Building Depreciation 0 0 1,394 0 0


Fiscal Services 101-191 23,300 8,687 34,101 92,385 5,469

Administrator 101-172 0 0 893 0 0

Human Resources 101-270 0 0 1,417 0 0

Purchasing 101-233 3,713 446 9,092 0 0

Treasurer 101-253 59,430 49 5,253 18,117 853

Facilities Mgmt 101-265-2601 0 0 0 0 0

Building & Grounds 0 0 17,546 0 0



Information Technology 0 0 2,307 0 0

I.T. Fiscal/HR/Phone System 12,553 519 4,670 16,812 774


Roll Forwards 0 0 12,726 0 0

Fixed Costs 98,996 9,701 92,266 128,236 7,096



Schedule A





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Page C-26

Central Service Departments Drain Debt Serv HHS Bldg Depr. ACSET Bldg Depr. Non Allocated Total Allocated

Building Depreciation 0 1,039,603 201,302 1,139,339 4,974,622

Equipment Depreciation 0 0 0 0 14,400

Fiscal Services 101-191 1,807 0 0 1,727 1,892,384

Administrator 101-172 0 0 0 78,906 1,401,067

Human Resources 101-270 0 0 0 0 1,822,329

Purchasing 101-233 0 0 0 119 500,090

Treasurer 101-253 402 0 0 269 603,392

Facilities Mgmt 101-265-2601 0 0 0 41,416 178,157

Building & Grounds 0 0 0 1,792,203 6,812,576

Central Services 0 0 0 61,235 734,544

Fleet Services 0 0 0 0 460,653

Information Technology 0 0 0 0 5,271,094

I.T. Fiscal/HR/Phone System 226 0 0 15,107 1,413,236

Allocated Costs for Fiscal 2017 2,435 1,039,603 201,302 3,130,321 26,078,544

Roll Forwards 0 0 0 0 977,376

Fixed Costs 2,435 1,039,603 201,302 3,130,321 27,055,920

Adjustments 0 0 0 0 (477,578)

Proposed Costs Future Period 2,435 1,039,603 201,302 3,130,321 26,578,342

Schedule A





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Page C-27

Central Service Departments Direct Billed Unallocated Cost Adjustments Disallowed Total Expenditures

Building Depreciation 0 0 (5,059,881)

Equipment Depreciation 0 0 (1,653,541)

Fiscal Services 101-191 0 0 (101,652) 10,684

Administrator 101-172 0 0 (117,832) 29,344

Human Resources 101-270 419,626 0 (333,339)

Purchasing 101-233 0 0 170 3,606

Treasurer 101-253 0 728,983 0

Facilities Mgmt 101-265-2601 0 5,088 57,147

Building & Grounds 177,035 6,204,608 (49,892)

Central Services 0 0 176,918

Fleet Services 0 (28,339) 176,706 70,567

Information Technology 0 0 427,400 50,506

I.T. Fiscal/HR/Phone System 0 0 0

Allocated Costs for Fiscal 2017 596,661 6,910,340 (6,477,796) 164,707 27,272,456

Schedule A





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Page C-28

ReceivingDepartments

Allocated Costsfor Fiscal 2017

Base Year Estimated Costs Roll Forwards Fixed Costs Adjustments

Proposed CostsFuture Period

Commissioners 227,082 NA NA 227,082 0 227,082

Circuit Court 5,108,716 NA NA 5,108,716 0 5,108,716

Circuit Court Svcs 335,338 NA NA 335,338 0 335,338

District Court 601,545 NA NA 601,545 0 601,545

Law Library 594 NA NA 594 0 594

Probate Court 778,618 NA NA 778,618 0 778,618

Cir Ct Referee 136,752 NA NA 136,752 0 136,752

Probation CC 242,776 NA NA 242,776 0 242,776

F.O.C. 689,770 601,466 88,304 778,074 0 778,074

F.O.C - I.T. 360,102 281,277 78,825 438,927 0 438,927

Elections 29,345 NA NA 29,345 0 29,345

COMIT 345 NA NA 345 0 345

County Clerk 205,177 NA NA 205,177 0 205,177

Concealed Pistol 16,707 NA NA 16,707 0 16,707

Clerk Circuit Ct 518,218 NA NA 518,218 0 518,218

Equalization 342,456 NA NA 342,456 0 342,456

Prosecutor 694,294 NA NA 694,294 0 694,294

Pros Atty CRP 150,475 123,983 26,492 176,967 0 176,967

Pros Atty CRP-DP 49,076 56,396 (7,320) 41,756 0 41,756

Pros Atty IV-E 94,735 17,741 76,994 171,729 0 171,729

Pros Atty CVR 99,336 NA NA 99,336 0 99,336

Reg of Deeds 260,199 NA NA 260,199 0 260,199

Co-op Extension 116,363 NA NA 116,363 0 116,363

KCH Boiler Plant 27,649 NA NA 27,649 0 27,649

Drain Commissioner 115,942 NA NA 115,942 0 115,942

Sheriff 1,508,399 NA NA 1,508,399 0 1,508,399

SRO 279-301-3019 13,247 NA NA 13,247 0 13,247

SRO 279-301-3020 12,242 NA NA 12,242 0 12,242

SRO 279-301-3021 12,961 NA NA 12,961 0 12,961

SRO 279-301-3022 13,191 NA NA 13,191 0 13,191

SRO 279-301-3023 13,230 NA NA 13,230 0 13,230

SRO 279-301-3024 12,822 NA NA 12,822 0 12,822

SRO 279-301-3025 12,629 NA NA 12,629 0 12,629

SRO 279-301-3026 12,455 NA NA 12,455 0 12,455

CP 279-301-3030 14,427 NA NA 14,427 0 14,427

CP 279-301-3031 14,818 NA NA 14,818 0 14,818

CP 279-301-3032 14,278 NA NA 14,278 0 14,278

CP 279-301-3033 13,498 NA NA 13,498 0 13,498

KN Drug Enforce 11,406 NA NA 11,406 0 11,406

Traffic & Safety 1,211 NA NA 1,211 0 1,211

Emergency Mgmt 8,823 NA NA 8,823 0 8,823

Marine 25,596 NA NA 25,596 0 25,596

Twp Law Enf 225,538 NA NA 225,538 0 225,538

Twp Law Enf EP 81,177 NA NA 81,177 0 81,177

Twp Law Enf CS 13,242 NA NA 13,242 0 13,242

2nd Road Patrol 33,558 28,456 5,102 38,660 0 38,660

E-911 227,930 NA NA 227,930 0 227,930

Dispatch 261-325 49,601 NA NA 49,601 0 49,601

Jail 1,698,263 NA NA 1,698,263 0 1,698,263

MDOT Road Crew 8,718 NA NA 8,718 0 8,718

RC Road Crew 11,234 NA NA 11,234 0 11,234

Health Prev Prog 13,561 NA NA 13,561 0 13,561

Medical Examiner 50,600 NA NA 50,600 0 50,600

Schedule B



Based On The Year Ended December 31, 2017Schedule B - Fixed Costs Proposed

Kent County, MI2017 Version 1.0005

MAXCAP7/2/2018 11:05:39 AM

Page C-29

Human Services 8,917 NA NA 8,917 0 8,917

Guardianship 31,287 NA NA 31,287 0 31,287

ACSET 25,782 NA NA 25,782 0 25,782

Legal Asst Ctr 1,059 NA NA 1,059 0 1,059

Zoo 1,186 NA NA 1,186 0 1,186

Road Comm 9,737 NA NA 9,737 0 9,737

Fire Prevention 32,953 46,239 (13,286) 19,667 0 19,667

Parks & Rec 598,565 470,738 127,827 726,392 0 726,392

Health 1,509,041 1,407,236 101,805 1,610,846 0 1,610,846

H-Clinic N&S 31,499 32,771 (1,272) 30,227 0 30,227

H-Clinic TB 7,357 7,579 (222) 7,135 0 7,135

H-Animal Control 128,001 107,691 20,310 148,311 0 148,311

MCDC 15,130 NA NA 15,130 0 15,130

Lodging Tax 27,823 24,336 3,487 31,310 0 31,310

Corr/Det Fac. 11,091 9,430 1,661 12,752 0 12,752

Senior Millage 13,337 NA NA 13,337 0 13,337

ROD Automation 140,517 141,754 (1,237) 139,280 0 139,280

Zoo/Museum Millage 20,718 NA NA 20,718 0 20,718

Sh Narcotics Shr 36,523 NA NA 36,523 0 36,523

Sh Narcotics Fed 3,128 NA NA 3,128 0 3,128

283-694 CDBG Admin 46,639 NA NA 46,639 0 46,639

283-691 HOME 13,949 NA NA 13,949 0 13,949

283-694 CDBG HR 19,758 NA NA 19,758 0 19,758

283-694 CDBG LGA 12,113 NA NA 12,113 0 12,113

283-695 6950 COC 8,550 NA NA 8,550 0 8,550

283-695 6951 COC 12,068 NA NA 12,068 0 12,068

Housing Commissn 250,603 NA NA 250,603 0 250,603

Community Action 101,395 64,008 37,387 138,782 0 138,782

HHS Bldg Direct 579,208 NA NA 579,208 0 579,208

HHS Bldg Indir. 81,480 NA NA 81,480 0 81,480

CC Juve AD 856 NA NA 856 0 856

CC Milk Meal 4,041 NA NA 4,041 0 4,041

CCF State Inst. 218 NA NA 218 0 218

CCF IHC ASO 36,261 29,746 6,515 42,776 0 42,776

CCF IHC CP 371,402 343,501 27,901 399,303 0 399,303

CCF IHC YDIP 2,237 NA NA 2,237 0 2,237

CCF IHC CASA 2,815 NA NA 2,815 0 2,815

CCF IC ICP 10,205 NA NA 10,205 0 10,205

CCF IC ICPO 1,305 NA NA 1,305 0 1,305

CCF FFC FFCP 2,558 NA NA 2,558 0 2,558

CCF FFC FFCPO 4,365 NA NA 4,365 0 4,365

CCF FFC FFCPPRC 3,848 NA NA 3,848 0 3,848

CCF JD Juve Det 451,890 406,414 45,476 497,366 0 497,366

CCF JD Fac Mgmt 206,097 33,160 172,937 379,034 0 379,034

CCF DHHS 21,292 12,962 8,330 29,622 0 29,622

Vet's Trust 35 NA NA 35 0 35

Veteran's Millage 88,795 NA NA 88,795 0 88,795

SP Comm. Correct 59,871 47,811 12,060 71,931 0 71,931

SP Remonum. 1,912 2,356 (444) 1,468 0 1,468

SP Ag Preservation 1,419 NA NA 1,419 0 1,419

KCBA Debt Service 7,114 NA NA 7,114 0 7,114

KC Constr. Fund 6,111 NA NA 6,111 0 6,111

KC Bldg Authority 284 NA NA 284 0 284

DPW Resource Rec 15,870 18,374 (2,504) 13,366 0 13,366

DPW Act 451 624 269 355 979 0 979

Schedule B





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Page C-30

DPW Admin & Fin 117,530 54,794 62,736 180,266 0 180,266

DPW NK Landfill 18,654 10,522 8,132 26,786 0 26,786

DPW LTE 2,549 1,390 1,159 3,708 0 3,708

DPW SK Landfill 102,237 64,277 37,960 140,197 0 140,197

DPW WTE 50,683 64,113 (13,430) 37,253 0 37,253

DPW Mat. Recycle 89,539 47,547 41,992 131,531 0 131,531

DPW NK Transfer 62,536 43,373 19,163 81,699 0 81,699

DPW Sparta LF 7,149 3,111 4,038 11,187 0 11,187

DPW Kentwood LF 23,735 22,899 836 24,571 0 24,571

DPW Ordinance 3,086 1,960 1,126 4,212 0 4,212

DPW HHW 14,819 7,613 7,206 22,025 0 22,025

Aeronautics 477,693 499,444 (21,751) 455,942 (477,578) (21,636)

Deliquent Tax 98,996 NA NA 98,996 0 98,996

Office Equipment 9,701 NA NA 9,701 0 9,701

Risk Managment 79,540 66,814 12,726 92,266 0 92,266

Drain Revolving 128,236 NA NA 128,236 0 128,236

Lake Level Revol 7,096 NA NA 7,096 0 7,096

Drain Debt Serv 2,435 NA NA 2,435 0 2,435

HHS Bldg Depr. 1,039,603 NA NA 1,039,603 0 1,039,603

ACSET Bldg Depr. 201,302 NA NA 201,302 0 201,302

Non Allocated 3,130,321 NA NA 3,130,321 0 3,130,321

Total Allocated 26,078,544 5,203,551 977,376 27,055,920 (477,578) 26,578,342

Direct Billed 596,661

Unallocated Total 6,910,340

Cost Adjustments (6,477,796)

Disallowed Total 164,707

Total Expenditures 27,272,456

Schedule B





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Page C-31

Department NameTotal

Expenditures DisallowedCost

Adjustments Unallocated Direct Billed Total Allocated

Building Depreciation 0 5,059,881 0

Equipment Depreciation 0 1,653,541 0

Fiscal Services 101-191 1,893,447 (10,684) 101,652 0

Administrator 101-172 1,245,143 (29,344) 117,832 0

Human Resources 101-270 1,842,741 333,339 (419,626)

Purchasing 101-233 431,769 (3,606) (170) 0

Treasurer 101-253 1,189,295 0 (728,983) 0

Facilities Mgmt 101-265-2601 462,802 (57,147) (5,088) 0

Building & Grounds 12,579,195 49,892 (6,204,608) (177,035)

Central Services 808,290 (176,918) 0

Fleet Services 514,604 (70,567) (176,706) 28,339 0

Information Technology 6,305,170 (50,506) (427,400) 0


Commissioners 227,082

Circuit Court 5,108,716

Circuit Court Svcs 335,338

District Court 601,545

Law Library 594

Probate Court 778,618

Cir Ct Referee 136,752

Probation CC 242,776

F.O.C. 689,770

F.O.C - I.T. 360,102

Elections 29,345

COMIT 345

County Clerk 205,177

Concealed Pistol 16,707

Clerk Circuit Ct 518,218

Equalization 342,456

Prosecutor 694,294

Pros Atty CRP 150,475

Pros Atty CRP-DP 49,076

Pros Atty IV-E 94,735

Pros Atty CVR 99,336

Reg of Deeds 260,199

Co-op Extension 116,363

KCH Boiler Plant 27,649

Drain Commissioner 115,942

Sheriff 1,508,399

SRO 279-301-3019 13,247

SRO 279-301-3020 12,242

SRO 279-301-3021 12,961

SRO 279-301-3022 13,191

SRO 279-301-3023 13,230

SRO 279-301-3024 12,822

SRO 279-301-3025 12,629

SRO 279-301-3026 12,455

CP 279-301-3030 14,427

CP 279-301-3031 14,818

CP 279-301-3032 14,278

CP 279-301-3033 13,498

KN Drug Enforce 11,406

Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.


Based On The Year Ended December 31, 2017Schedule C - Summary of Allocated Costs


MAXCAP7/2/2018 11:05:34 AM

Page C-32




Traffic & Safety 1,211

Emergency Mgmt 8,823

Marine 25,596

Twp Law Enf 225,538

Twp Law Enf EP 81,177

Twp Law Enf CS 13,242

2nd Road Patrol 33,558

E-911 227,930

Dispatch 261-325 49,601

Jail 1,698,263

MDOT Road Crew 8,718

RC Road Crew 11,234

Health Prev Prog 13,561

Medical Examiner 50,600

Human Services 8,917

Guardianship 31,287

ACSET 25,782

Legal Asst Ctr 1,059

Zoo 1,186

Road Comm 9,737

Fire Prevention 32,953

Parks & Rec 598,565

Health 1,509,041

H-Clinic N&S 31,499

H-Clinic TB 7,357

H-Animal Control 128,001

MCDC 15,130

Lodging Tax 27,823

Corr/Det Fac. 11,091

Senior Millage 13,337

ROD Automation 140,517

Zoo/Museum Millage 20,718

Sh Narcotics Shr 36,523

Sh Narcotics Fed 3,128

283-694 CDBG Admin 46,639

283-691 HOME 13,949

283-694 CDBG HR 19,758

283-694 CDBG LGA 12,113

283-695 6950 COC 8,550

283-695 6951 COC 12,068

Housing Commissn 250,603

Community Action 101,395

HHS Bldg Direct 579,208

HHS Bldg Indir. 81,480

CC Juve AD 856

CC Milk Meal 4,041

CCF State Inst. 218

CCF IHC ASO 36,261

CCF IHC CP 371,402

CCF IHC YDIP 2,237

CCF IHC CASA 2,815

CCF IC ICP 10,205

CCF IC ICPO 1,305





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Page C-33




CCF FFC FFCP 2,558

CCF FFC FFCPO 4,365

CCF FFC FFCPPRC 3,848

CCF JD Juve Det 451,890

CCF JD Fac Mgmt 206,097

CCF DHHS 21,292

Vet's Trust 35

Veteran's Millage 88,795

SP Comm. Correct 59,871

SP Remonum. 1,912

SP Ag Preservation 1,419

KCBA Debt Service 7,114

KC Constr. Fund 6,111

KC Bldg Authority 284

DPW Resource Rec 15,870

DPW Act 451 624

DPW Admin & Fin 117,530

DPW NK Landfill 18,654

DPW LTE 2,549

DPW SK Landfill 102,237

DPW WTE 50,683

DPW Mat. Recycle 89,539

DPW NK Transfer 62,536

DPW Sparta LF 7,149

DPW Kentwood LF 23,735

DPW Ordinance 3,086

DPW HHW 14,819

Aeronautics 477,693

Deliquent Tax 98,996

Office Equipment 9,701

Risk Managment 79,540

Drain Revolving 128,236

Lake Level Revol 7,096

Drain Debt Serv 2,435

HHS Bldg Depr. 1,039,603

ACSET Bldg Depr. 201,302

Non Allocated 3,130,321

Totals 27,272,456 (164,707) 6,477,796 (6,910,340) (596,661) 26,078,544

Deviation: 0





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Page C-34

DepartmentBuilding Deprecia

1.5Equipment Depreci

2.5Fiscal Services 1

3.5Administrator 101

4.5Human Resources 1

5.5



Fiscal Services 101-191 7,173 435 (257,328) 12,947 23,285

Administrator 101-172 9,076 1,362 11,450 (224,997) 12,559

Human Resources 101-270 6,695 0 17,294 36,644 (261,564)

Purchasing 101-233 2,051 1,798 90,138 4,361 7,305

Treasurer 101-253 5,369 326 13,011 10,673 17,175

Facilities Mgmt 101-265-2601 3,821 4,988 13,672 11,792 4,056

Building & Grounds 0 431,658 76,840 39,027 64,016

Central Services 6,143 3,938 29,621 6,143 10,293

Fleet Services 20,718 31,652 36,803 3,422 5,631

Information Technology 24,213 1,156,919 60,530 32,552 51,369

I.T. Fiscal/HR/Phone System 0 6,065 0 0 0

Commissioners 5,271 0 11,145 18,671 22,867

Circuit Court 1,559,834 0 218,053 79,771 117,950

Circuit Court Svcs 83,076 0 12,007 18,756 17,962

District Court 0 0 22,664 35,055 32,901

Law Library 0 0 314 0 0

Probate Court 218,949 0 19,264 12,471 19,204

Cir Ct Referee 0 0 5,738 12,589 20,267

Probation CC 45,765 0 3,954 0 0

F.O.C. 66,823 0 35,966 82,624 138,856

F.O.C - I.T. 0 14,400 0 0 0

Elections 0 0 5,275 874 (9,806)

COMIT 0 0 248 0 0

County Clerk 5,616 0 9,542 8,522 11,448

Concealed Pistol 0 0 3,730 893 1,479

Clerk Circuit Ct 120,855 0 10,449 17,712 27,646

Equalization 6,658 0 14,770 12,702 6,184

Prosecutor 113,062 0 49,003 35,465 24,962

Pros Atty CRP 12,224 0 13,579 16,861 28,389

Pros Atty CRP-DP 0 0 0 0 0

Pros Atty IV-E 5,804 0 8,631 8,131 12,798

Pros Atty CVR 5,690 0 8,871 7,967 13,310

Reg of Deeds 4,242 0 7,506 7,536 12,023

Co-op Extension 19,419 0 6,940 1,789 2,943

KCH Boiler Plant 1,389 0 7,215 42 71

Drain Commissioner 0 0 9,582 4,757 7,391

Sheriff 7,957 0 71,861 128,162 188,291

SRO 279-301-3019 0 0 3,930 893 1,607

SRO 279-301-3020 0 0 3,315 893 1,571

SRO 279-301-3021 0 0 3,734 893 1,640

SRO 279-301-3022 0 0 3,934 893 1,631

SRO 279-301-3023 0 0 3,965 893 1,640

SRO 279-301-3024 0 0 3,742 893 1,633

SRO 279-301-3025 0 0 3,634 893 1,632

SRO 279-301-3026 0 0 3,491 893 1,625

CP 279-301-3030 0 0 3,978 893 1,633

CP 279-301-3031 0 0 3,891 893 1,564

CP 279-301-3032 0 0 3,938 893 1,613

CP 279-301-3033 0 0 3,392 893 1,682

KN Drug Enforce 0 0 5,207 893 1,633

Traffic & Safety 0 0 1,126 0 0

Schedule D



Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs


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5.5

Emergency Mgmt 0 0 1,796 0 0

Marine 0 0 7,681 2,144 2,880

Twp Law Enf 0 0 9,928 33,601 59,066

Twp Law Enf EP 0 0 6,327 11,415 19,866

Twp Law Enf CS 0 0 5,263 893 1,687

2nd Road Patrol 0 0 7,433 2,680 4,938

E-911 0 0 15,051 47,102 70,836

Dispatch 261-325 0 0 1,379 0 0

Jail 45,341 0 91,259 238,432 252,472

MDOT Road Crew 0 0 3,186 571 807

RC Road Crew 0 0 4,434 864 1,572

Health Prev Prog 0 0 1,093 0 0

Medical Examiner 0 0 12,256 6,663 8,605

Human Services 0 0 2,804 337 485

Guardianship 0 0 15,693 0 0

ACSET 0 0 288 0 0

Legal Asst Ctr 0 0 0 0 0

Zoo 0 0 300 0 0

Road Comm 0 0 426 0 0

Fire Prevention 0 0 3,048 0 4

Parks & Rec 0 0 173,894 53,066 78,178

Health 177,700 0 246,136 189,182 285,614

H-Clinic N&S 22,435 0 0 0 0

H-Clinic TB 6,561 0 0 0 0

H-Animal Control 2,170 0 15,577 17,695 24,749

MCDC 11,314 0 0 0 0

Lodging Tax 0 0 4,997 893 1,570

Corr/Det Fac. 0 0 1,708 0 0

Senior Millage 0 0 2,970 0 0

ROD Automation 0 0 6,538 1,444 2,364

Zoo/Museum Millage 0 0 2,378 0 0

Sh Narcotics Shr 0 0 10,695 3,575 (1,164)

Sh Narcotics Fed 0 0 1,687 0 0

283-694 CDBG Admin 2,942 0 7,577 2,064 3,460

283-691 HOME 665 0 4,515 461 773

283-694 CDBG HR 844 0 6,423 587 985

283-694 CDBG LGA 28 0 5,835 17 30

283-695 6950 COC 71 0 3,524 51 83

283-695 6951 COC 107 0 3,394 80 131

Housing Commissn 7,645 0 106,632 4,049 6,793

Community Action 24,700 0 17,900 4,332 6,988

HHS Bldg Direct 0 0 0 0 0

HHS Bldg Indir. 0 0 0 0 0

CC Juve AD 0 0 625 0 0

CC Milk Meal 0 0 1,769 0 0

CCF State Inst. 0 0 195 0 0

CCF IHC ASO 0 0 5,365 4,470 7,749

CCF IHC CP 0 0 29,151 52,216 90,891

CCF IHC YDIP 0 0 389 0 0

CCF IHC CASA 0 0 481 0 0

CCF IC ICP 0 0 5,464 0 0

CCF IC ICPO 0 0 813 0 0

CCF FFC FFCP 0 0 1,407 0 0

Schedule D





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5.5

CCF FFC FFCPO 0 0 2,468 0 0

CCF FFC FFCPPRC 0 0 2,138 0 0

CCF JD Juve Det 0 0 27,051 58,902 89,658

CCF JD Fac Mgmt 0 0 10,926 4,218 4,890

CCF DHHS 0 0 12,834 0 0

Vet's Trust 0 0 0 0 0

Veteran's Millage 2,284 0 15,829 5,905 9,116

SP Comm. Correct 5,543 0 11,781 1,789 3,315

SP Remonum. 0 0 747 0 0

SP Ag Preservation 0 0 663 0 0

KCBA Debt Service 0 0 5,335 0 0

KC Constr. Fund 0 0 3,983 0 0

KC Bldg Authority 0 0 247 0 0

DPW Resource Rec 0 0 8,668 893 1,571

DPW Act 451 0 0 573 0 0

DPW Admin & Fin 0 0 15,957 9,383 14,255

DPW NK Landfill 0 0 8,073 856 1,434

DPW LTE 0 0 1,757 0 0

DPW SK Landfill 0 0 32,222 13,033 21,688

DPW WTE 0 0 21,709 5,635 (1,812)

DPW Mat. Recycle 0 0 27,116 9,338 15,515

DPW NK Transfer 0 0 21,796 5,607 9,282

DPW Sparta LF 0 0 4,550 409 687

DPW Kentwood LF 0 0 13,906 2,153 (1,525)

DPW Ordinance 0 0 1,569 0 0

DPW HHW 0 0 7,686 1,304 2,186

Aeronautics 0 0 56 0 0

Deliquent Tax 0 0 23,300 0 0

Office Equipment 0 0 8,687 0 0

Risk Managment 1,394 0 34,101 893 1,417

Drain Revolving 0 0 92,385 0 0

Lake Level Revol 0 0 5,469 0 0

Drain Debt Serv 0 0 1,807 0 0

HHS Bldg Depr. 1,039,603 0 0 0 0

ACSET Bldg Depr. 201,302 0 0 0 0

Non Allocated 1,139,339 0 1,727 78,906 0

Total Allocated

Direct Bills 0 0 0 0 419,626

Unallocated 0 0 0 0 0

Cost Adjustments (5,059,881) (1,653,541) (101,652) (117,832) (333,339)

Disallowed 0 0 10,684 29,344 0

Total Expenditures 0 0 1,893,447 1,245,143 1,842,741

Schedule D





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DepartmentPurchasing 101-23

6.5Treasurer 101-253

7.5Facilities Mgmt 1

8.5Building & Ground

9.5Central Services

10.5



Fiscal Services 101-191 1,147 5,566 0 87,366 8,366

Administrator 101-172 1,369 1,019 0 110,565 6,286

Human Resources 101-270 2,115 1,907 0 81,553 19,157

Purchasing 101-233 (190,591) 613 0 24,985 3,362

Treasurer 101-253 897 (194,030) 0 65,393 17,591

Facilities Mgmt 101-265-2601 10,024 2,443 (179,642) 29,604 2,809

Building & Grounds 40,334 12,733 398,247 (1,195,551) 4,279

Central Services 2,130 3,918 0 77,330 (169,439)

Fleet Services 35,142 2,815 3,805 0 1,424


I.T. Fiscal/HR/Phone System 0 0 0 0 0

Commissioners 1,635 800 0 66,349 7,538

Circuit Court 49,850 64,067 0 2,191,356 53,195

Circuit Court Svcs 890 1,326 0 116,697 7,758

District Court 3,986 6,155 0 294,877 19,268


Probate Court 1,991 22,997 0 307,573 48,105

Cir Ct Referee 111 108 0 0 4,337

Probation CC 335 635 0 171,389 3,651

F.O.C. 2,734 8,839 0 234,017 52,606

F.O.C - I.T. 0 0 0 0 0

Elections 912 1,008 0 0 2,683

COMIT 0 61 0 0 0

County Clerk 888 22,526 0 70,690 17,184

Concealed Pistol 24 3,649 0 0 3,182

Clerk Circuit Ct 365 7,573 0 169,775 54,377

Equalization 1,560 2,879 0 83,822 8,733

Prosecutor 1,708 11,187 0 230,059 14,899

Pros Atty CRP 615 2,343 0 51,575 11,226

Pros Atty CRP-DP 0 0 0 0 0

Pros Atty IV-E 135 646 0 24,486 417

Pros Atty CVR 161 869 0 24,006 8,742

Reg of Deeds 35 22,109 0 53,388 144,216

Co-op Extension 2,199 694 0 55,803 11,513

KCH Boiler Plant 7,295 2,888 6,287 0 0

Drain Commissioner 463 2,148 0 0 2,000

Sheriff 26,628 22,398 1,993 0 20,338

SRO 279-301-3019 8 452 0 0 0

SRO 279-301-3020 2 284 0 0 0

SRO 279-301-3021 7 399 0 0 0

SRO 279-301-3022 7 377 0 0 0

SRO 279-301-3023 7 374 0 0 0

SRO 279-301-3024 2 307 0 0 0

SRO 279-301-3025 1 253 0 0 0

SRO 279-301-3026 1 247 0 0 0

CP 279-301-3030 8 457 0 0 0

CP 279-301-3031 15 878 0 0 0

CP 279-301-3032 8 403 0 0 0

CP 279-301-3033 0 247 0 0 0

KN Drug Enforce 2 26 0 0 0

Traffic & Safety 0 51 0 0 0

Schedule D





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9.5Central Services

10.5

Emergency Mgmt 3,736 459 0 0 0

Marine 303 785 0 0 125

Twp Law Enf 118 2,313 0 0 0

Twp Law Enf EP 50 1,196 0 0 0

Twp Law Enf CS 56 692 0 0 0

2nd Road Patrol 402 408 0 0 0

E-911 540 2,255 0 0 0

Dispatch 261-325 35,733 10,557 0 0 0

Jail 83,087 18,428 10,938 0 15,611

MDOT Road Crew 27 503 0 0 0

RC Road Crew 63 332 0 0 0

Health Prev Prog 11,828 230 0 0 0

Medical Examiner 11,422 2,390 0 0 1,703

Human Services 3,393 562 0 0 29

Guardianship 3,087 4,361 0 0 105

ACSET 510 23 0 24,918 0

Legal Asst Ctr 0 0 0 0 0

Zoo 465 9 0 0 397

Road Comm 0 6,572 0 0 1,616

Fire Prevention 27,677 995 0 0 10

Parks & Rec 19,743 26,573 938 0 3,239

Health 48,653 66,312 33,433 5,603 63,390

H-Clinic N&S 0 0 6,073 2,991 0

H-Clinic TB 0 0 796 0 0

H-Animal Control 2,496 12,495 9,830 0 3,864

MCDC 0 0 2,307 1,509 0

Lodging Tax 1 14,627 0 0 0

Corr/Det Fac. 0 7,853 0 0 0

Senior Millage 0 8,209 0 0 0

ROD Automation 2,011 4,249 0 0 46,080

Zoo/Museum Millage 0 15,281 0 0 0

Sh Narcotics Shr 567 858 0 0 361

Sh Narcotics Fed 842 200 0 0 0

283-694 CDBG Admin 430 1,223 0 8,394 4,410

283-691 HOME 2,164 395 0 1,897 0

283-694 CDBG HR 2,868 1,421 0 2,409 0

283-694 CDBG LGA 2,262 1,386 0 78 0

283-695 6950 COC 3,242 593 0 190 0

283-695 6951 COC 6,882 354 0 306 0

Housing Commissn 344 29,160 0 17,709 7,037

Community Action 2,018 1,516 0 15,695 287

HHS Bldg Direct 0 0 0 579,208 0

HHS Bldg Indir. 0 0 0 81,480 0

CC Juve AD 0 81 0 0 0

CC Milk Meal 924 552 0 0 0


CCF IHC ASO 124 305 0 0 1,654

CCF IHC CP 6,472 4,209 0 0 2,411

CCF IHC YDIP 1,728 40 0 0 0

CCF IHC CASA 2,150 62 0 0 0

CCF IC ICP 1 1,909 0 0 0

CCF IC ICPO 0 159 0 0 0

CCF FFC FFCP 1 604 0 0 0

Schedule D





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9.5Central Services

10.5

CCF FFC FFCPO 0 647 0 0 0

CCF FFC FFCPPRC 0 587 0 0 0

CCF JD Juve Det 7,933 3,119 0 0 3,753

CCF JD Fac Mgmt 2,914 1,501 64,146 100,543 0

CCF DHHS 0 3,200 0 0 0

Vet's Trust 0 27 0 0 0

Veteran's Millage 737 10,299 0 6,267 3,443

SP Comm. Correct 5,463 1,673 0 7,768 4,806

SP Remonum. 876 115 0 0 0


KCBA Debt Service 0 1,103 0 0 0

KC Constr. Fund 0 680 0 0 0


DPW Resource Rec 1,392 722 0 0 0

DPW Act 451 2 0 0 0 0

DPW Admin & Fin 3,202 1,880 0 0 3,690

DPW NK Landfill 5,243 648 0 0 0

DPW LTE 339 192 0 0 0

DPW SK Landfill 9,496 7,071 0 0 0

DPW WTE 8,156 4,559 0 0 1,424

DPW Mat. Recycle 16,516 4,712 0 0 1,424

DPW NK Transfer 9,914 5,047 0 0 0

DPW Sparta LF 654 65 0 0 0

DPW Kentwood LF 2,004 1,757 0 0 0

DPW Ordinance 166 979 0 0 0

DPW HHW 1,113 468 0 0 0

Aeronautics 17,126 1,497 0 0 2,400

Deliquent Tax 3,713 59,430 0 0 0

Office Equipment 446 49 0 0 0

Risk Managment 9,092 5,253 0 17,546 2,867

Drain Revolving 0 18,117 0 0 922

Lake Level Revol 0 853 0 0 0

Drain Debt Serv 0 402 0 0 0

HHS Bldg Depr. 0 0 0 0 0

ACSET Bldg Depr. 0 0 0 0 0

Non Allocated 119 269 41,416 1,792,203 61,235

Total Allocated

Direct Bills 0 0 0 177,035 0

Unallocated 0 728,983 5,088 6,204,608 0

Cost Adjustments 170 0 57,147 (49,892) 176,918

Disallowed 3,606 0 0 0 0

Total Expenditures 431,769 1,189,295 462,802 12,579,195 808,290

Schedule D





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Page C-40

DepartmentFleet Services

11.5Information Techn

12.5I.T. Fiscal/HR/Ph

13.5 Totals

Building Depreciation 0 0 0 0

Equipment Depreciation 0 0 0 0

Fiscal Services 101-191 97 97,634 13,312 0

Administrator 101-172 0 63,435 7,876 0

Human Resources 101-270 97 83,166 12,936 0

Purchasing 101-233 97 51,967 3,914 0

Treasurer 101-253 0 50,409 13,186 0

Facilities Mgmt 101-265-2601 1,728 89,744 4,961 0

Building & Grounds 0 85,555 42,862 0

Central Services 912 21,572 7,439 0

Fleet Services (167,914) 19,009 7,493 0

Information Technology 0 (1,564,631) 37,160 0

I.T. Fiscal/HR/Phone System 0 1,558,310 (1,564,375) 0

Commissioners 0 81,426 11,380 227,082

Circuit Court 932 603,601 170,107 5,108,716

Circuit Court Svcs 2,446 61,153 13,267 335,338

District Court 0 161,888 24,751 601,545

Law Library 0 0 76 594

Probate Court 0 110,330 17,734 778,618

Cir Ct Referee 0 86,893 6,709 136,752

Probation CC 0 7,953 9,094 242,776

F.O.C. 7,328 0 59,977 689,770

F.O.C - I.T. 0 345,702 0 360,102

Elections 0 26,997 1,402 29,345

COMIT 0 0 36 345

County Clerk 0 47,354 11,407 205,177

Concealed Pistol 0 2,307 1,443 16,707

Clerk Circuit Ct 0 95,757 13,709 518,218

Equalization 374 193,479 11,295 342,456

Prosecutor 0 171,055 42,894 694,294

Pros Atty CRP 0 0 13,663 150,475

Pros Atty CRP-DP 0 49,076 0 49,076

Pros Atty IV-E 0 27,242 6,445 94,735

Pros Atty CVR 0 21,983 7,737 99,336

Reg of Deeds 0 0 9,144 260,199

Co-op Extension 0 9,214 5,849 116,363

KCH Boiler Plant 0 0 2,462 27,649

Drain Commissioner 0 84,062 5,539 115,942

Sheriff 278,478 666,365 95,928 1,508,399

SRO 279-301-3019 2,528 2,709 1,120 13,247

SRO 279-301-3020 2,528 2,709 940 12,242

SRO 279-301-3021 2,528 2,709 1,051 12,961

SRO 279-301-3022 2,528 2,709 1,112 13,191

SRO 279-301-3023 2,528 2,709 1,114 13,230

SRO 279-301-3024 2,528 2,709 1,008 12,822

SRO 279-301-3025 2,528 2,709 979 12,629

SRO 279-301-3026 2,528 2,709 961 12,455

CP 279-301-3030 3,616 2,709 1,133 14,427

CP 279-301-3031 3,616 2,709 1,252 14,818

CP 279-301-3032 3,616 2,709 1,098 14,278

CP 279-301-3033 3,616 2,709 959 13,498

KN Drug Enforce 0 2,709 936 11,406

Traffic & Safety 0 0 34 1,211

Schedule D





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13.5 Totals

Emergency Mgmt 0 1,745 1,087 8,823

Marine 1,460 7,250 2,968 25,596

Twp Law Enf 0 100,531 19,981 225,538

Twp Law Enf EP 0 34,983 7,340 81,177

Twp Law Enf CS 490 2,709 1,452 13,242

2nd Road Patrol 6,771 8,173 2,753 33,558

E-911 0 67,325 24,821 227,930

Dispatch 261-325 0 0 1,932 49,601

Jail 23,151 761,270 158,274 1,698,263

MDOT Road Crew 0 2,709 915 8,718

RC Road Crew 0 2,709 1,260 11,234

Health Prev Prog 0 0 410 13,561

Medical Examiner 0 482 7,079 50,600

Human Services 0 0 1,307 8,917

Guardianship 0 0 8,041 31,287

ACSET 0 0 43 25,782

Legal Asst Ctr 0 0 1,059 1,059

Zoo 0 0 15 1,186

Road Comm 0 0 1,123 9,737

Fire Prevention 0 0 1,219 32,953

Parks & Rec 61,467 107,963 73,504 598,565

Health 10,172 197,434 185,412 1,509,041

H-Clinic N&S 0 0 0 31,499

H-Clinic TB 0 0 0 7,357

H-Animal Control 15,131 7,523 16,471 128,001

MCDC 0 0 0 15,130

Lodging Tax 0 2,307 3,428 27,823

Corr/Det Fac. 0 0 1,530 11,091

Senior Millage 0 0 2,158 13,337

ROD Automation 0 75,100 2,731 140,517

Zoo/Museum Millage 0 0 3,059 20,718

Sh Narcotics Shr 9,803 8,173 3,655 36,523

Sh Narcotics Fed 0 0 399 3,128

283-694 CDBG Admin 0 12,868 3,271 46,639

283-691 HOME 0 1,423 1,656 13,949

283-694 CDBG HR 209 1,892 2,120 19,758

283-694 CDBG LGA 0 42 2,435 12,113

283-695 6950 COC 0 154 642 8,550

283-695 6951 COC 0 229 585 12,068

Housing Commissn 278 12,732 58,224 250,603

Community Action 4,150 17,483 6,326 101,395

HHS Bldg Direct 0 0 0 579,208

HHS Bldg Indir. 0 0 0 81,480

CC Juve AD 0 0 150 856

CC Milk Meal 0 0 796 4,041

CCF State Inst. 0 0 23 218

CCF IHC ASO 0 13,419 3,175 36,261

CCF IHC CP 514 147,149 38,389 371,402

CCF IHC YDIP 0 0 80 2,237

CCF IHC CASA 0 0 122 2,815

CCF IC ICP 0 0 2,831 10,205

CCF IC ICPO 0 0 333 1,305

CCF FFC FFCP 0 0 546 2,558

Schedule D





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Page C-42




13.5 Totals

CCF FFC FFCPO 0 0 1,250 4,365

CCF FFC FFCPPRC 0 0 1,123 3,848

CCF JD Juve Det 1,442 220,351 39,681 451,890

CCF JD Fac Mgmt 1,369 10,090 5,500 206,097

CCF DHHS 0 0 5,258 21,292

Vet's Trust 0 0 8 35

Veteran's Millage 0 24,599 10,316 88,795

SP Comm. Correct 0 13,795 3,938 59,871

SP Remonum. 0 0 174 1,912

SP Ag Preservation 0 0 96 1,419

KCBA Debt Service 0 0 676 7,114

KC Constr. Fund 0 0 1,448 6,111

KC Bldg Authority 0 0 37 284

DPW Resource Rec 0 0 2,624 15,870

DPW Act 451 0 0 49 624

DPW Admin & Fin 0 59,017 10,146 117,530

DPW NK Landfill 0 0 2,400 18,654

DPW LTE 0 0 261 2,549

DPW SK Landfill 0 0 18,727 102,237

DPW WTE 0 0 11,012 50,683

DPW Mat. Recycle 0 0 14,918 89,539

DPW NK Transfer 0 0 10,890 62,536

DPW Sparta LF 0 0 784 7,149

DPW Kentwood LF 0 0 5,440 23,735

DPW Ordinance 0 0 372 3,086

DPW HHW 0 0 2,062 14,819

Aeronautics 0 456,104 510 477,693

Deliquent Tax 0 0 12,553 98,996

Office Equipment 0 0 519 9,701

Risk Managment 0 2,307 4,670 79,540

Drain Revolving 0 0 16,812 128,236

Lake Level Revol 0 0 774 7,096

Drain Debt Serv 0 0 226 2,435

HHS Bldg Depr. 0 0 0 1,039,603

ACSET Bldg Depr. 0 0 0 201,302

Non Allocated 0 0 15,107 3,130,321

Total Allocated 26,078,544

Direct Bills 0 0 0 596,661

Unallocated (28,339) 0 0 6,910,340

Cost Adjustments 176,706 427,400 0 (6,477,796)

Disallowed 70,567 50,506 0 164,707

Total Expenditures 514,604 6,305,170 0 27,272,456

Schedule D





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Page C-43

Department Allocation Basis Allocation Source

Building Depreciation

1.4.1 Co Admin Bldg Assigned square footage by department Facilities Management

1.4.2 Info Tech Bldg Assigned square footage by department Facilities Management

1.4.3 Health Building Assigned square footage by department Facilities Management

1.4.4 Fleet Services Direct allocation to Fleet Services Facilities Management

1.4.5 Courthouse Assigned square footage by department Facilities Management

1.4.6 Facilities Mgmt Direct allocation to Facilities Management Facilities Management

1.4.7 MSU Extension Direct allocation to MSU Extension Facilities Management

1.4.8 82 Ionia Assigned square footage by department Facilities Management

1.4.9 HSC Building Assigned square footage by department Facilities Management

1.4.10 Fuller Campus Assigned square feet by location Facilities Management

1.4.11 South Clinic Assigned square footage by department Facilities Management

1.4.12 Health Annex Assigned square footage by department Facilities Management

1.4.13 Veterans Assigned square feet by department Facilities Management

Equipment Depreciation

2.4.1 Equipment Depr Dollar amount of depreciation by benefiting department Depreciation schedule

2.4.2 Expendable Eq Dollar amount of expendable equipment by department CIP project analysis

Fiscal Services 101-191

3.4.1 Accounting Number of Fiscal Services accounting transactions Detail transaction report

3.4.2 Payroll Average number of FTE employees by department Employee summary report

3.4.3 Budgeting Number of budgeted object line items by department Trail Balance

3.4.4 Division Admin Dollar amount of wages by benefiting department General Ledger

3.4.5 Audit Services Number of accounting transactions by department Detail transaction report

Administrator 101-172

4.4.1 County Admin Average number of FTE employees by department Employee summary report

4.4.2 Legal/Prof Serv Dollar amount of charges by department Paid invoices

Human Resources 101-270

5.4.1 Human Resources Average number of FTE employees by department Employee summary report

5.4.2 Labor Relations Average number of union FTE employees by department

Employee summary report

5.4.3 Term Payoff Dollar amount of wages by department Trial balance

Purchasing 101-233

6.4.1 Purch General Dollar amount of purchased services Purchasing allocation summary

6.4.2 Purch CIPS Dollar amount of purchased capital projects Purchasing allocation summary

6.4.3 Fleet Mgmt Direct allocation to Fleet Services Purchasing department

6.4.4 Fire Commission Direct allocation to Fire Prevention Purchasing department

6.4.5 Airport Direct allocation to Airport Purchasing

Treasurer 101-253

7.4.1 Actng/Banking Number of general accounting transactions by dept. Transaction summary report

7.4.2 Receipt Posting Number of cash receipt transactions by benefiting dept Transaction summary report

Facilities Mgmt 101-265-2601

8.4.1 Facility Mgmt Assigned square footage by benefiting location Building summary list

8.4.2 Specific Serv Dollar amount of charges by benefiting department Paid invoices

Building & Grounds

9.4.1 Admin Building Assigned square footage by department Facilities Management

9.4.2 District Court Direct allocation to District Court Facilities Management

Schedule E



Based On The Year Ended December 31, 2017Schedule E - Summary of Allocation Basis


MAXCAP7/2/2018 11:05:32 AM

Page C-44

Department Allocation Basis Allocation Source

9.4.3 Co-op Extension Direct allocation to Co-op Extension Facilities Management

9.4.4 82 Ionia Assigned square footage by department Facilities Management

9.4.5 Courthouse Assigned square footage by department Facilities Management

9.4.6 Courtroom/Trans Assigned square footage by department Facilities Management

9.4.7 Info Tech Bldg Assigned square footage by department Facilities Management

9.4.8 HSC Direct Assigned square footage by department Facilities Management

9.4.9 HSC Indirect Assigned square footage by department Facilities Management

9.4.10 Juvenile Detent Direct allocation to Juvenile Detention Facilities Management

9.4.11 South Clinic Assigned square footage by department Facilities Management

9.4.12 Veterans Assigned square footage by department Facilities Management

Central Services

10.4.1 Messenger Serv Number of weekly stops by department Messenger pickup delivery schedule

10.4.2 Printing Serv Dollar amount of printing charges by department Printing chargeback summary

10.4.3 Mail Services Dollar amount of postage charges by department Postage chargeback summary

10.4.4 Microfilm Number of frames processed by department Microfilm quarterly summary

10.4.5 Records Retent. Number of boxes and books stored by department Records storage summary

10.4.6 Postage Dollar amount of charges by department Paid Invoice

Fleet Services

11.4.1 Fleet Services Dollar amount of fuel costs by department Department fuel charge summary

Information Technology

12.4.1 Dedicated Serv Number of dedicated servers by benefiting department Assigned server summary

12.4.2 Enterprise 1 Number of devices by benefiting department Department inventory report

12.4.3 Enterprise 2 Number of devices by benefiting department Department inventory report

12.4.4 File Serv Admin Number of devices by benefiting department Department inventory report

12.4.5 File Serv Sheri Number of deivces by benefiting department Department inventory report

12.4.6 File Serv Justi Number of devices by benefiting department Department inventory report

12.4.7 Special Applic Number of devices by benefiting department Department inventory report

12.4.8 Justice System Number of devices by benefiting department Department inventory report

12.4.9 GIS Thick Total hours of usage by department Information Technology

12.4.10 Helpdesk Supt Number of devices by benefiting department Department inventory report

12.4.11 Financial/HR Direct allocation to Information Tech - PeopleSoft Information Technology

12.4.12 Phone System Direct allocation to I.T. PeopleSoft/Phone schedule Information Technology

12.4.13 Web Page Mgmt Number of content HTML pages Web page summary

12.4.14 Web Page PDF Number of content PDF documents Web page summary

12.4.15 Web Page Appl. Number of hours by department Web page summary

12.4.16 Server Depr. Number of dedicated servers by benefiting department Assigned server summary

12.4.17 Office 365 User rating by licence type Employee licence type summary

I.T. Fiscal/HR/Phone System

13.4.1 Accounting Total number of accounting transactions by department Transaction summary report

13.4.2 Payroll Average number of FTE employees by department Employee summary report

13.4.3 Telephone Supt Number of telephone lines by department Monthly chargeback summary

Schedule E



Based On The Year Ended December 31, 2017Schedule E - Summary of Allocation Basis


MAXCAP7/2/2018 11:05:32 AM

Page C-45

For the purpose of this plan, a building charge is calculated as a means of providing cost

allocation associated with buildings, improvements, debt interest and other eligible costs. Building and

Improvement costs were obtained from the Fixed Asset Report. The building charge includes depreciation

based on the useful life of each building and improvement plus eligible interest expense on debt issued for

each respective building. The County owned buildings included in this plan include the following:

Building Cost Basis Depr.

Administration Building $5,881,458 $63,424

Facilities Management 69,500 1,390

Information Tech Building 1,169,878 22,908

Health Building 7,542,189 122,436

Fleet Services 1,117,350 19,614

Co-op Extension 1,167,695 18,378

Courthouse 54,503,734 1,332,453

Courthouse Interest 1,795,725

82 Ionia 7,471,742 142,155

82 Ionia Interest 88,989

Human Services Complex 19,193,135 492,491

HSC Interest 823,222

Fuller Campus 1,615,281 43,399

Fuller Campus Interest 47,779

Health South Clinic 1,672,184 33,749

Health Annex 292,334 6,384

Veterans 89,228 1,785

Total $5,059,881





Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services

For Department Building Depreciation

Page C-46

Identified costs were allocated based on assigned square footage to the individual departments

within each building.

This department receives allocations from other service departments. The allocations received

are, in turn, reallocated to recipient departments according to the initial distribution established for this

service department. This procedure provides for an appropriate allocation of all service department

charges.

The amount allocated in this schedule to the Department of Human Services (DHS) and ACSET

for space occupied at the Human Services Complex has been separated from other indirect costs

allocated to these departments. This was necessary because the lease agreement between Kent County

and these two departments require them to pay a portion of the debt service payment based on their

assigned space. The County should not charge these departments both the depreciation for this building

as well as their share of the debt service payment.

Since the lease agreement requires capital costs to be recovered by paying a portion of the debt

service, charging the allocated use charge would result in the same costs being recovered twice. The

debt service payments by DHS and ACSET have not been included as an offset to the allocated costs

included in this schedule in order to identify the gross allocated amount. The County will reconcile the

amount paid related to debt service with the actual debt service costs in accordance with the lease

agreement.







Page C-47

1st Allocation 2nd Allocation Sub-Total Total

Expenditures Per Financial Statement: 0 0

Cost Adjustments:

Building Depr. 5,059,881

Total Departmental Cost Adjustments: 5,059,881 5,059,881

Total To Be Allocated: 5,059,881 5,059,881

Schedule 1.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated



MAXCAP7/2/2018 11:05:41 AM

Page C-48

Total G&A Co Admin Bldg Info Tech Bldg Health Building

Wages & Benefits

SALARIES & WAGES 0 0 0 0 0

FRINGE BENEFITS 0 0 0 0 0

Departmental Total

Expenditures Per Financial Statement 0

Deductions

*Total Disallowed Costs 0 0 0 0 0

Cost Adjustments

Building Depr. 5,059,881 0 63,424 22,908 122,436

Functional Cost 5,059,881 0 63,424 22,908 122,436

Allocation Step 1

Reallocate Admin Costs 0 0 0 0

Unallocated Costs 0 0 0 0 0

1st Allocation 5,059,881 0 63,424 22,908 122,436

Allocation Step 2

2nd Allocation 0 0 0 0 0

Total For Building Depreciation

Schedule .3 Total 5,059,881 0 63,424 22,908 122,436

Schedule 1.3


* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity


Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity



MAXCAP7/2/2018 11:05:43 AM

Page C-49

Fleet Services Courthouse Facilities Mgmt MSU Extension 82 Ionia

Wages & Benefits



Departmental Total

Expenditures Per Financial Statement

Deductions


Cost Adjustments

Building Depr. 19,614 3,128,178 1,390 18,378 231,143

Functional Cost 19,614 3,128,178 1,390 18,378 231,143

Allocation Step 1

Reallocate Admin Costs 0 0 0 0 0


1st Allocation 19,614 3,128,178 1,390 18,378 231,143

Allocation Step 2



Schedule .3 Total 19,614 3,128,178 1,390 18,378 231,143

Schedule 1.3







MAXCAP7/2/2018 11:05:43 AM

Page C-50

HSC Building Fuller Campus South Clinic Health Annex Veterans

Wages & Benefits



Departmental Total


Deductions


Cost Adjustments

Building Depr. 1,319,314 91,178 33,749 6,384 1,785

Functional Cost 1,319,314 91,178 33,749 6,384 1,785

Allocation Step 1



1st Allocation 1,319,314 91,178 33,749 6,384 1,785

Allocation Step 2



Schedule .3 Total 1,319,314 91,178 33,749 6,384 1,785

Schedule 1.3







MAXCAP7/2/2018 11:05:43 AM

Page C-51

Allocation Basis: Assigned square footage by department

Allocation Source: Facilities Management

Receiving DepartmentAllocation

UnitsAllocation

PctGross

AllocationDirectBilled

AllocationStep 1

AllocationStep 2 Total

Fiscal Services 101-191 4,028 11.308889 7,173 7,173 7,173

Administrator 101-172 5,097 14.310180 9,076 9,076 9,076

Human Resources 101-270 3,760 10.556460 6,695 6,695 6,695

Purchasing 101-233 1,152 3.234320 2,051 2,051 2,051

Treasurer 101-253 3,015 8.464821 5,369 5,369 5,369

Facilities Mgmt 101-265-2601 1,365 3.832332 2,431 2,431 2,431

Central Services 3,450 9.686114 6,143 6,143 6,143

Information Technology 733 2.057948 1,305 1,305 1,305

Commissioners 2,960 8.310405 5,271 5,271 5,271

County Clerk 3,154 8.855073 5,616 5,616 5,616

Equalization 3,739 10.497501 6,658 6,658 6,658

Reg of Deeds 2,382 6.687630 4,242 4,242 4,242

Risk Managment 783 2.198327 1,394 1,394 1,394

Schedule .4 Total for Co Admin Bldg 35,618 100.000000 63,424 63,424 0 63,424

Schedule 1.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation


MAXCAP7/2/2018 11:05:40 AM

Activity - Co Admin Bldg

Page C-52




UnitsAllocation

PctGross


AllocationStep 1


Information Technology 17,107 100.000000 22,908 22,908 22,908

Schedule .4 Total for Info Tech Bldg 17,107 100.000000 22,908 22,908 0 22,908

Schedule 1.4.2





MAXCAP7/2/2018 11:05:40 AM

Activity - Info Tech Bldg

Page C-53




UnitsAllocation

PctGross


AllocationStep 1


Health 78,184 100.000000 122,436 122,436 122,436

Schedule .4 Total for Health Building 78,184 100.000000 122,436 122,436 0 122,436

Schedule 1.4.3





MAXCAP7/2/2018 11:05:40 AM

Activity - Health Building

Page C-54

Allocation Basis: Direct allocation to Fleet Services



UnitsAllocation

PctGross


AllocationStep 1


Fleet Services 100 100.000000 19,614 19,614 19,614

Schedule .4 Total for Fleet Services 100 100.000000 19,614 19,614 0 19,614

Schedule 1.4.4





MAXCAP7/2/2018 11:05:40 AM

Activity - Fleet Services

Page C-55




UnitsAllocation

PctGross


AllocationStep 1


Circuit Court 103,550 49.863963 1,559,834 1,559,834 1,559,834

Circuit Court Svcs 5,515 2.655720 83,076 83,076 83,076

Probate Court 14,535 6.999254 218,949 218,949 218,949

Probation CC 512 0.246551 7,713 7,713 7,713

F.O.C. 974 0.469025 14,672 14,672 14,672

Clerk Circuit Ct 8,023 3.863434 120,855 120,855 120,855

Prosecutor 5,826 2.805480 87,760 87,760 87,760

SP Comm. Correct 368 0.177208 5,543 5,543 5,543

Non Allocated 68,362 32.919365 1,029,776 1,029,776 1,029,776

Schedule .4 Total for Courthouse 207,665 100.000000 3,128,178 3,128,178 0 3,128,178

Schedule 1.4.5





MAXCAP7/2/2018 11:05:41 AM

Activity - Courthouse

Page C-56

Allocation Basis: Direct allocation to Facilities Management



UnitsAllocation

PctGross


AllocationStep 1


Facilities Mgmt 101-265-2601 100 100.000000 1,390 1,390 1,390

Schedule .4 Total for Facilities Mgmt 100 100.000000 1,390 1,390 0 1,390

Schedule 1.4.6





MAXCAP7/2/2018 11:05:41 AM

Activity - Facilities Mgmt

Page C-57

Allocation Basis: Direct allocation to MSU Extension



UnitsAllocation

PctGross


AllocationStep 1


Co-op Extension 100 100.000000 18,378 18,378 18,378

Schedule .4 Total for MSU Extension 100 100.000000 18,378 18,378 0 18,378

Schedule 1.4.7





MAXCAP7/2/2018 11:05:41 AM

Activity - MSU Extension

Page C-58




UnitsAllocation

PctGross


AllocationStep 1


Probation CC 17,295 16.462492 38,052 38,052 38,052

F.O.C. 23,703 22.562038 52,151 52,151 52,151

Prosecutor 11,500 10.946439 25,302 25,302 25,302

Pros Atty CRP 5,556 5.288558 12,224 12,224 12,224

Pros Atty IV-E 2,638 2.511018 5,804 5,804 5,804

Pros Atty CVR 2,586 2.461521 5,690 5,690 5,690

283-694 CDBG Admin 829 0.789095 1,824 1,824 1,824

283-691 HOME 188 0.178950 414 414 414

283-694 CDBG HR 239 0.227496 526 526 526

283-694 CDBG LGA 8 0.007615 18 18 18

283-695 6950 COC 19 0.018085 42 42 42

283-695 6951 COC 31 0.029508 68 68 68

Housing Commissn 1,631 1.552491 3,588 3,588 3,588

Non Allocated 38,834 36.964694 85,440 85,440 85,440

Schedule .4 Total for 82 Ionia 105,057 100.000000 231,143 231,143 0 231,143

Schedule 1.4.8





MAXCAP7/2/2018 11:05:41 AM

Activity - 82 Ionia

Page C-59




UnitsAllocation

PctGross


AllocationStep 1


Health 4,969 3.629710 47,887 47,887 47,887

283-694 CDBG Admin 116 0.084735 1,118 1,118 1,118

283-691 HOME 26 0.018992 251 251 251

283-694 CDBG HR 33 0.024106 318 318 318

283-694 CDBG LGA 1 0.000730 10 10 10

283-695 6950 COC 3 0.002191 29 29 29

283-695 6951 COC 4 0.002922 39 39 39

Housing Commissn 421 0.307528 4,057 4,057 4,057

Community Action 2,563 1.872197 24,700 24,700 24,700

HHS Bldg Depr. 107,874 78.798814 1,039,603 1,039,603 1,039,603

ACSET Bldg Depr. 20,888 15.258075 201,302 201,302 201,302

Schedule .4 Total for HSC Building 136,898 100.000000 1,319,314 1,319,314 0 1,319,314

Schedule 1.4.9





MAXCAP7/2/2018 11:05:41 AM

Activity - HSC Building

Page C-60

Allocation Basis: Assigned square feet by location



UnitsAllocation

PctGross


AllocationStep 1


Fleet Services 11,700 1.210750 1,104 1,104 1,104

Co-op Extension 11,029 1.141313 1,041 1,041 1,041

KCH Boiler Plant 14,725 1.523786 1,389 1,389 1,389

Sheriff 84,333 8.727025 7,957 7,957 7,957

Jail 480,537 49.727375 45,341 45,341 45,341

Health 78,184 8.090709 7,377 7,377 7,377

H-Clinic TB 1,880 0.194548 177 177 177

H-Animal Control 23,000 2.380107 2,170 2,170 2,170

Veteran's Millage 5,292 0.547632 499 499 499

Non Allocated 255,663 26.456755 24,123 24,123 24,123

Schedule .4 Total for Fuller Campus 966,343 100.000000 91,178 91,178 0 91,178

Schedule 1.4.10





MAXCAP7/2/2018 11:05:41 AM

Activity - Fuller Campus

Page C-61




UnitsAllocation

PctGross


AllocationStep 1


H-Clinic N&S 10,718 66.476462 22,435 22,435 22,435

MCDC 5,405 33.523538 11,314 11,314 11,314

Schedule .4 Total for South Clinic 16,123 100.000000 33,749 33,749 0 33,749

Schedule 1.4.11





MAXCAP7/2/2018 11:05:41 AM

Activity - South Clinic

Page C-62




UnitsAllocation

PctGross


AllocationStep 1


H-Clinic TB 1,800 100.000000 6,384 6,384 6,384

Schedule .4 Total for Health Annex 1,800 100.000000 6,384 6,384 0 6,384

Schedule 1.4.12





MAXCAP7/2/2018 11:05:41 AM

Activity - Health Annex

Page C-63

Allocation Basis: Assigned square feet by department



UnitsAllocation

PctGross


AllocationStep 1


Veteran's Millage 5,292 100.000000 1,785 1,785 1,785

Schedule .4 Total for Veterans 5,292 100.000000 1,785 1,785 0 1,785

Schedule 1.4.13





MAXCAP7/2/2018 11:05:41 AM

Activity - Veterans

Page C-64

Receiving Department Total Co Admin Bldg Info Tech Bldg Health Building Fleet Services

Fiscal Services 101-191 7,173 7,173 0 0 0

Administrator 101-172 9,076 9,076 0 0 0

Human Resources 101-270 6,695 6,695 0 0 0

Purchasing 101-233 2,051 2,051 0 0 0

Treasurer 101-253 5,369 5,369 0 0 0

Facilities Mgmt 101-265-2601 3,821 2,431 0 0 0

Central Services 6,143 6,143 0 0 0

Fleet Services 20,718 0 0 0 19,614

Information Technology 24,213 1,305 22,908 0 0

Commissioners 5,271 5,271 0 0 0

Circuit Court 1,559,834 0 0 0 0

Circuit Court Svcs 83,076 0 0 0 0

Probate Court 218,949 0 0 0 0

Probation CC 45,765 0 0 0 0

F.O.C. 66,823 0 0 0 0

County Clerk 5,616 5,616 0 0 0

Clerk Circuit Ct 120,855 0 0 0 0

Equalization 6,658 6,658 0 0 0

Prosecutor 113,062 0 0 0 0

Pros Atty CRP 12,224 0 0 0 0

Pros Atty IV-E 5,804 0 0 0 0

Pros Atty CVR 5,690 0 0 0 0

Reg of Deeds 4,242 4,242 0 0 0

Co-op Extension 19,419 0 0 0 0

KCH Boiler Plant 1,389 0 0 0 0

Sheriff 7,957 0 0 0 0

Jail 45,341 0 0 0 0

Health 177,700 0 0 122,436 0

H-Clinic N&S 22,435 0 0 0 0

H-Clinic TB 6,561 0 0 0 0

H-Animal Control 2,170 0 0 0 0

MCDC 11,314 0 0 0 0

283-694 CDBG Admin 2,942 0 0 0 0

283-691 HOME 665 0 0 0 0

283-694 CDBG HR 844 0 0 0 0

283-694 CDBG LGA 28 0 0 0 0

283-695 6950 COC 71 0 0 0 0

283-695 6951 COC 107 0 0 0 0

Housing Commissn 7,645 0 0 0 0

Community Action 24,700 0 0 0 0

Veteran's Millage 2,284 0 0 0 0

SP Comm. Correct 5,543 0 0 0 0

Risk Managment 1,394 1,394 0 0 0

HHS Bldg Depr. 1,039,603 0 0 0 0

ACSET Bldg Depr. 201,302 0 0 0 0

Non Allocated 1,139,339 0 0 0 0

Direct Bill 0 0 0 0 0

Total 5,059,881 63,424 22,908 122,436 19,614

Schedule 1.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary



MAXCAP7/2/2018 11:05:40 AM

Page C-65

Receiving Department Courthouse Facilities Mgmt MSU Extension 82 Ionia HSC Building

Fiscal Services 101-191 0 0 0 0 0



Purchasing 101-233 0 0 0 0 0

Treasurer 101-253 0 0 0 0 0

Facilities Mgmt 101-265-2601 0 1,390 0 0 0




Commissioners 0 0 0 0 0

Circuit Court 1,559,834 0 0 0 0



Probation CC 7,713 0 0 38,052 0

F.O.C. 14,672 0 0 52,151 0

County Clerk 0 0 0 0 0


Equalization 0 0 0 0 0

Prosecutor 87,760 0 0 25,302 0

Pros Atty CRP 0 0 0 12,224 0

Pros Atty IV-E 0 0 0 5,804 0

Pros Atty CVR 0 0 0 5,690 0

Reg of Deeds 0 0 0 0 0

Co-op Extension 0 0 18,378 0 0

KCH Boiler Plant 0 0 0 0 0

Sheriff 0 0 0 0 0

Jail 0 0 0 0 0

Health 0 0 0 0 47,887

H-Clinic N&S 0 0 0 0 0

H-Clinic TB 0 0 0 0 0

H-Animal Control 0 0 0 0 0

MCDC 0 0 0 0 0

283-694 CDBG Admin 0 0 0 1,824 1,118

283-691 HOME 0 0 0 414 251

283-694 CDBG HR 0 0 0 526 318

283-694 CDBG LGA 0 0 0 18 10

283-695 6950 COC 0 0 0 42 29

283-695 6951 COC 0 0 0 68 39

Housing Commissn 0 0 0 3,588 4,057

Community Action 0 0 0 0 24,700

Veteran's Millage 0 0 0 0 0


Risk Managment 0 0 0 0 0

HHS Bldg Depr. 0 0 0 0 1,039,603

ACSET Bldg Depr. 0 0 0 0 201,302

Non Allocated 1,029,776 0 0 85,440 0


Total 3,128,178 1,390 18,378 231,143 1,319,314

Schedule 1.5






MAXCAP7/2/2018 11:05:41 AM

Page C-66

Receiving Department Fuller Campus South Clinic Health Annex Veterans

Fiscal Services 101-191 0 0 0 0

Administrator 101-172 0 0 0 0

Human Resources 101-270 0 0 0 0

Purchasing 101-233 0 0 0 0

Treasurer 101-253 0 0 0 0

Facilities Mgmt 101-265-2601 0 0 0 0

Central Services 0 0 0 0

Fleet Services 1,104 0 0 0

Information Technology 0 0 0 0

Commissioners 0 0 0 0

Circuit Court 0 0 0 0

Circuit Court Svcs 0 0 0 0

Probate Court 0 0 0 0

Probation CC 0 0 0 0

F.O.C. 0 0 0 0

County Clerk 0 0 0 0

Clerk Circuit Ct 0 0 0 0

Equalization 0 0 0 0

Prosecutor 0 0 0 0

Pros Atty CRP 0 0 0 0

Pros Atty IV-E 0 0 0 0

Pros Atty CVR 0 0 0 0

Reg of Deeds 0 0 0 0

Co-op Extension 1,041 0 0 0

KCH Boiler Plant 1,389 0 0 0

Sheriff 7,957 0 0 0

Jail 45,341 0 0 0

Health 7,377 0 0 0

H-Clinic N&S 0 22,435 0 0

H-Clinic TB 177 0 6,384 0

H-Animal Control 2,170 0 0 0

MCDC 0 11,314 0 0

283-694 CDBG Admin 0 0 0 0

283-691 HOME 0 0 0 0

283-694 CDBG HR 0 0 0 0

283-694 CDBG LGA 0 0 0 0

283-695 6950 COC 0 0 0 0

283-695 6951 COC 0 0 0 0

Housing Commissn 0 0 0 0

Community Action 0 0 0 0

Veteran's Millage 499 0 0 1,785

SP Comm. Correct 0 0 0 0

Risk Managment 0 0 0 0

HHS Bldg Depr. 0 0 0 0

ACSET Bldg Depr. 0 0 0 0

Non Allocated 24,123 0 0 0

Direct Bill 0 0 0 0

Total 91,178 33,749 6,384 1,785

Schedule 1.5






MAXCAP7/2/2018 11:05:41 AM

Page C-67

The plan contains allocations of equipment use charges for office equipment and furniture. Costs

in this schedule have been allocated as follows:

Equipment Depreciation - Equipment purchases for central service departments were

accounted for in a Fixed Asset Report. Depreciation charges are allocated to each department based on

the dollar amount of computed deprecation by department.

Expendable Equipment – This activity accounts for miscellaneous equipment associated with

Central Service departments that were included in the Capital Project funds and does not meet the

established criteria for recording an asset in the Fixed Asset system as a capital asset. These items are

considered expendable in the year of purchase. The basis of allocation is the dollar amount of equipment

purchases by benefiting department.




charges.

All applicable credits for direct-billed charges are accounted for in the initial allocation.






For Department Equipment Depreciation

Page C-68



Cost Adjustments:

Equipment Depr 1,076,221

Expendable Equipmnt 577,320

Total Departmental Cost Adjustments: 1,653,541 1,653,541

Total To Be Allocated: 1,653,541 1,653,541

Schedule 2.2






MAXCAP7/2/2018 11:05:44 AM

Page C-69

Total G&A Equipment Depr Expendable Eq

Wages & Benefits

SALARIES & WAGES 0 0 0 0

FRINGE BENEFITS 0 0 0 0

Departmental Total


Deductions

*Total Disallowed Costs 0 0 0 0

Cost Adjustments

Equipment Depr 1,076,221 0 1,076,221 0

Expendable Equipmnt 577,320 0 0 577,320

Functional Cost 1,653,541 0 1,076,221 577,320

Allocation Step 1

Reallocate Admin Costs 0 0 0

Unallocated Costs 0 0 0 0

1st Allocation 1,653,541 0 1,076,221 577,320

Allocation Step 2

2nd Allocation 0 0 0 0

Total For Equipment Depreciation

Schedule .3 Total 1,653,541 0 1,076,221 577,320

Schedule 2.3




Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Equipment Depreciation


MAXCAP7/2/2018 11:05:43 AM

Page C-70

Allocation Basis: Dollar amount of depreciation by benefiting department

Allocation Source: Depreciation schedule


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 839 0.040410 435 435 435

Administrator 101-172 2,627 0.126528 1,362 1,362 1,362

Purchasing 101-233 3,469 0.167082 1,798 1,798 1,798

Treasurer 101-253 628 0.030247 326 326 326

Facilities Mgmt 101-265-2601 9,623 0.463486 4,988 4,988 4,988

Building & Grounds 148,234 7.139606 76,838 76,838 76,838


Fleet Services 60,798 2.928301 31,515 31,515 31,515

Information Technology 1,830,706 88.174911 948,956 948,956 948,956

I.T. Fiscal/HR/Phone System 11,700 0.563524 6,065 6,065 6,065

Schedule .4 Total for Equipment Depr 2,076,221 100.000000 1,076,221 1,076,221 0 1,076,221

Schedule 2.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Equipment Depreciation


MAXCAP7/2/2018 11:05:43 AM

Activity - Equipment Depr

Page C-71

Allocation Basis: Dollar amount of expendable equipment by department

Allocation Source: CIP project analysis


UnitsAllocation

PctGross


AllocationStep 1


Building & Grounds 354,820.41 61.459877 354,820 354,820 354,820

Fleet Services 136.50 0.023644 137 137 137

Information Technology 207,963.49 36.022197 207,963 207,963 207,963

F.O.C - I.T. 14,400.00 2.494282 14,400 14,400 14,400

Schedule .4 Total for Expendable Eq 577,320.40 100.000000 577,320 577,320 0 577,320

Schedule 2.4.2



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Equipment Depreciation


MAXCAP7/2/2018 11:05:43 AM

Activity - Expendable Eq

Page C-72

Receiving Department Total Equipment Depr Expendable Eq

Fiscal Services 101-191 435 435 0

Administrator 101-172 1,362 1,362 0

Purchasing 101-233 1,798 1,798 0

Treasurer 101-253 326 326 0

Facilities Mgmt 101-265-2601 4,988 4,988 0

Building & Grounds 431,658 76,838 354,820

Central Services 3,938 3,938 0

Fleet Services 31,652 31,515 137

Information Technology 1,156,919 948,956 207,963

I.T. Fiscal/HR/Phone System 6,065 6,065 0

F.O.C - I.T. 14,400 0 14,400

Direct Bill 0 0 0

Total 1,653,541 1,076,221 577,320

Schedule 2.5






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Page C-73

The Kent County Fiscal Services Department provides a broad range of accounting services to

County departments. In addition, the cost of the County’s Annual Audit has been added to this schedule

for more appropriate allocation. The cost of this department has been separated into the following

activities based on the assigned responsibilities of the individuals within this department. Those

individuals that spend 100% of their time related to a specific activity have been assigned to their

respective activity. If an individual is split between 2 or more activities, a time and effort summary was

used to distribute the appropriate percentage of effort between the benefiting activities.

Accounting - The Fiscal Services Department is responsible for the cash disbursement

preparation, including vouching, editing, account code review, and invoice entry to the computer system.

The appropriate accounting system produces budget reports based on invoice data entered. These

services are necessary to the operation for all County departments including those, which are federally

financed. Costs for these services are allocated based on the number of general ledger accounting

transactions generated by Fiscal Services.

Payroll – This function identifies the cost of payroll processing. The responsibilities include

editing, balancing, withholdings processing, and master file maintenance. Payroll processing costs are

allocated to all departments based on the number of FTE employees.

Budgeting – This function identifies the cost associated with preparing the County budget and

monitoring department budgets to help insure actual revenue and expenses are within budget limits.

Costs identified in this function are allocated to benefiting County departments based on the number of

budgeted object line items by department.

Division Administration – this function identifies the costs of providing administrative support to

departments included in the Finance Division. The basis of allocation is the dollar amount of wages by

supervised department.






For Department Fiscal Services 101-191

Page C-74

Audit Services – this activity includes the costs associated with the County wide audit. The basis

of allocation is the number of accounting transactions by department.




charges.








Page C-75


Expenditures Per Financial Statement: 1,893,447 1,893,447

Deductions:

Termination Payout -10,684

Total Deductions: -10,684 -10,684

Cost Adjustments:

Annual Audit 110,800

Reimbursement -9,148

Total Departmental Cost Adjustments: 101,652 101,652

Inbound Costs:

Building Depreciation 7,173 7,173

Equipment Depreciation 435 435

Fiscal Services 101-191 14,249 14,249

Administrator 101-172 12,947 12,947

Human Resources 101-270 23,285 23,285

Purchasing 101-233 1,147 1,147

Treasurer 101-253 5,566 5,566

Building & Grounds 87,366 87,366

Central Services 8,366 8,366

Fleet Services 97 97

Information Technology 97,634 97,634

I.T. Fiscal/HR/Phone System 13,312 13,312

Total Allocated Additions: 7,608 263,969 271,577 271,577

Total To Be Allocated: 1,992,023 263,969 2,255,992

Schedule 3.2






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Page C-76

Total G&A Accounting Payroll Budgeting

Wages & Benefits

SALARIES & WAGES 1,339,605 0 793,840 135,362 316,091

FRINGE BENEFITS 475,819 0 281,970 48,058 112,293

Other Expense & Cost

*Termination Payout 10,684 0 0 0 0

Postage 7,396 0 5,411 1,985 0

Office Supplies 2,686 0 1,683 342 539

Contract Services 16,200 0 10,632 2,161 3,407

Operating Expenses 24,306 0 15,226 3,094 4,878

Insurance 3,696 0 2,314 471 742

Maint Software 3,791 0 2,374 483 761

Expendable Equip 9,264 0 5,804 1,179 1,859

Departmental Total

Expenditures Per Financial Statement 1,893,447

Deductions

*Total Disallowed Costs (10,684) 0 0 0 0

Cost Adjustments

Annual Audit 110,800 0 0 0 0

Reimbursement (9,148) (8,518) 0 (630) 0

Functional Cost 1,984,415 (8,518) 1,119,254 192,505 440,570

Allocation Step 1

Inbound - All Others 7,608 0 4,766 968 1,527

Reallocate Admin Costs 8,518 (5,336) (1,084) (1,710)


1st Allocation 1,992,023 0 1,118,684 192,389 440,387

Allocation Step 2

Inbound - All Others 263,969 0 165,408 33,595 52,956

2nd Allocation 263,969 0 165,408 33,595 52,956

Total For Fiscal Services 101-191

Schedule .3 Total 2,255,992 0 1,284,092 225,984 493,343

Schedule 3.3




Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Fiscal Services 101-191


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Page C-77

Division Admin Audit Services

Wages & Benefits

SALARIES & WAGES 94,312 0

FRINGE BENEFITS 33,498 0


*Termination Payout 0 0

Postage 0 0

Office Supplies 122 0

Contract Services 0 0

Operating Expenses 1,108 0

Insurance 169 0

Maint Software 173 0

Expendable Equip 422 0

Departmental Total


Deductions

*Total Disallowed Costs 0 0

Cost Adjustments

Annual Audit 0 110,800

Reimbursement 0 0

Functional Cost 129,804 110,800

Allocation Step 1

Inbound - All Others 347 0

Reallocate Admin Costs (388) 0

Unallocated Costs 0 0

1st Allocation 129,763 110,800

Allocation Step 2

Inbound - All Others 12,010 0

2nd Allocation 12,010 0

Total For Fiscal Services 101-191

Schedule .3 Total 141,773 110,800

Schedule 3.3




Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Fiscal Services 101-191


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Page C-78


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 1,816 0.786624 8,799 8,799 8,799

Administrator 101-172 1,212 0.524994 5,873 5,873 870 6,743

Human Resources 101-270 1,903 0.824309 9,221 9,221 1,368 10,589

Purchasing 101-233 697 0.301915 3,378 3,378 498 3,876

Treasurer 101-253 1,107 0.479511 5,364 5,364 795 6,159

Facilities Mgmt 101-265-2601 1,276 0.552716 6,184 6,184 916 7,100

Building & Grounds 8,452 3.661093 40,956 40,956 6,103 47,059

Central Services 1,227 0.531491 5,946 5,946 882 6,828

Fleet Services 2,167 0.938664 10,501 10,501 1,563 12,064

Information Technology 5,974 2.587715 28,948 28,948 4,314 33,262

Commissioners 955 0.413671 4,628 4,628 684 5,312

Circuit Court 32,811 14.212512 158,995 158,995 24,135 183,130

Circuit Court Svcs 1,109 0.480378 5,374 5,374 796 6,170

District Court 2,255 0.976782 10,928 10,928 1,625 12,553

Law Library 23 0.009963 111 111 14 125

Probate Court 2,273 0.984579 11,014 11,014 1,635 12,649

Cir Ct Referee 394 0.170666 1,909 1,909 281 2,190

Probation CC 546 0.236507 2,646 2,646 390 3,036

F.O.C. 2,719 1.177770 13,175 13,175 1,963 15,138

Elections 488 0.211384 2,365 2,365 347 2,712

COMIT 12 0.005198 58 58 7 65

County Clerk 788 0.341332 3,818 3,818 565 4,383

Concealed Pistol 323 0.139912 1,565 1,565 231 1,796

Clerk Circuit Ct 800 0.346530 3,878 3,878 574 4,452

Equalization 1,274 0.551850 6,175 6,175 914 7,089

Prosecutor 6,645 2.878368 32,199 32,199 4,795 36,994

Pros Atty CRP 1,429 0.618990 6,925 6,925 1,027 7,952

Pros Atty IV-E 823 0.356493 3,988 3,988 590 4,578

Pros Atty CVR 850 0.368189 4,119 4,119 609 4,728

Reg of Deeds 596 0.258165 2,889 2,889 426 3,315

Co-op Extension 805 0.348696 3,901 3,901 577 4,478

KCH Boiler Plant 889 0.385082 4,307 4,307 638 4,945

Drain Commissioner 919 0.398077 4,453 4,453 659 5,112

Sheriff 6,451 2.794334 31,261 31,261 4,659 35,920

SRO 279-301-3019 385 0.166768 1,865 1,865 274 2,139

SRO 279-301-3020 296 0.128216 1,434 1,434 211 1,645

SRO 279-301-3021 336 0.145543 1,628 1,628 240 1,868

SRO 279-301-3022 386 0.167201 1,870 1,870 274 2,144

SRO 279-301-3023 391 0.169367 1,895 1,895 279 2,174

SRO 279-301-3024 353 0.152907 1,710 1,710 253 1,963

SRO 279-301-3025 335 0.145110 1,623 1,623 239 1,862

SRO 279-301-3026 326 0.141211 1,579 1,579 233 1,812

CP 279-301-3030 393 0.170233 1,904 1,904 280 2,184

CP 279-301-3031 376 0.162869 1,821 1,821 268 2,089

CP 279-301-3032 371 0.160703 1,797 1,797 264 2,061

CP 279-301-3033 324 0.140345 1,570 1,570 231 1,801

KN Drug Enforce 361 0.156372 1,749 1,749 257 2,006

Traffic & Safety 10 0.004332 48 48 5 53

Emergency Mgmt 147 0.063675 713 713 102 815

Marine 830 0.359525 4,022 4,022 595 4,617

Twp Law Enf 417 0.180629 2,020 2,020 298 2,318

Twp Law Enf EP 448 0.194057 2,172 2,172 319 2,491

Schedule 3.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191


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Activity - Accounting

Page C-79


UnitsAllocation

PctGross


AllocationStep 1


Twp Law Enf CS 518 0.224378 2,510 2,510 370 2,880

2nd Road Patrol 561 0.243004 2,719 2,719 402 3,121

E-911 910 0.394178 4,410 4,410 654 5,064

Dispatch 261-325 119 0.051546 576 576 83 659

Jail 7,391 3.201507 35,815 35,815 5,335 41,150

MDOT Road Crew 234 0.101360 1,134 1,134 165 1,299

RC Road Crew 423 0.183228 2,050 2,050 302 2,352

Health Prev Prog 123 0.053279 595 595 86 681

Medical Examiner 1,385 0.599931 6,712 6,712 994 7,706

Human Services 369 0.159837 1,787 1,787 262 2,049

Guardianship 2,345 1.015767 11,364 11,364 1,689 13,053

ACSET 19 0.008230 92 92 12 104

Zoo 6 0.002599 29 29 2 31

Road Comm 47 0.020359 228 228 33 261

Fire Prevention 261 0.113056 1,264 1,264 184 1,448

Parks & Rec 18,379 7.961102 89,060 89,060 13,269 102,329

Health 30,722 13.307632 148,870 148,870 22,186 171,056

H-Animal Control 1,352 0.585636 6,552 6,552 969 7,521

Lodging Tax 451 0.195356 2,187 2,187 322 2,509

Corr/Det Fac. 107 0.046348 519 519 77 596

Senior Millage 273 0.118253 1,323 1,323 193 1,516

ROD Automation 644 0.278957 3,121 3,121 460 3,581

Zoo/Museum Millage 157 0.068007 760 760 109 869

Sh Narcotics Shr 1,000 0.433163 4,845 4,845 717 5,562

Sh Narcotics Fed 196 0.084900 949 949 138 1,087

283-694 CDBG Admin 813 0.352161 3,940 3,940 583 4,523

283-691 HOME 373 0.161570 1,806 1,806 264 2,070

283-694 CDBG HR 670 0.290219 3,247 3,247 480 3,727

283-694 CDBG LGA 758 0.328338 3,673 3,673 545 4,218

283-695 6950 COC 319 0.138179 1,546 1,546 228 1,774

283-695 6951 COC 312 0.135147 1,512 1,512 225 1,737

Housing Commissn 16,182 7.009443 78,413 78,413 11,683 90,096

Community Action 1,577 0.683098 7,643 7,643 1,132 8,775

CC Juve AD 60 0.025990 291 291 42 333

CC Milk Meal 202 0.087499 978 978 143 1,121

CCF State Inst. 2 0.000866 10 10 10

CCF IHC ASO 427 0.184961 2,069 2,069 306 2,375

CCF IHC CP 2,948 1.276964 14,284 14,284 2,128 16,412

CCF IHC YDIP 20 0.008663 97 97 13 110

CCF IHC CASA 35 0.015161 170 170 25 195

CCF IC ICP 781 0.338300 3,784 3,784 560 4,344

CCF IC ICPO 90 0.038985 436 436 62 498

CCF FFC FFCP 143 0.061942 693 693 100 793

CCF FFC FFCPO 364 0.157671 1,764 1,764 259 2,023

CCF FFC FFCPPRC 324 0.140345 1,570 1,570 231 1,801

CCF JD Juve Det 2,206 0.955557 10,690 10,690 1,590 12,280

CCF JD Fac Mgmt 1,313 0.568743 6,364 6,364 941 7,305

CCF DHHS 1,528 0.661873 7,405 7,405 1,096 8,501

Veteran's Millage 1,909 0.826908 9,250 9,250 1,371 10,621

SP Comm. Correct 891 0.385948 4,317 4,317 640 4,957

SP Remonum. 66 0.028589 319 319 46 365

SP Ag Preservation 21 0.009096 102 102 14 116

Schedule 3.4.1





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Page C-80

Allocation Basis: Number of Fiscal Services accounting transactions

Allocation Source: Detail transaction report


UnitsAllocation

PctGross


AllocationStep 1


KCBA Debt Service 140 0.060643 679 679 99 778

KC Constr. Fund 358 0.155072 1,735 1,735 255 1,990

KC Bldg Authority 27 0.011695 131 131 19 150

DPW Resource Rec 879 0.380750 4,260 4,260 633 4,893

DPW Act 451 37 0.016027 179 179 25 204

DPW Admin & Fin 1,741 0.754137 8,437 8,437 1,250 9,687

DPW NK Landfill 771 0.333969 3,736 3,736 555 4,291

DPW LTE 68 0.029455 329 329 46 375

DPW SK Landfill 3,776 1.635623 18,297 18,297 2,727 21,024

DPW WTE 2,522 1.092437 12,221 12,221 1,815 14,036

DPW Mat. Recycle 3,209 1.390020 15,550 15,550 2,315 17,865

DPW NK Transfer 2,555 1.106731 12,381 12,381 1,840 14,221

DPW Sparta LF 411 0.178030 1,992 1,992 293 2,285

DPW Kentwood LF 1,546 0.669670 7,491 7,491 1,109 8,600

DPW Ordinance 44 0.019059 213 213 32 245

DPW HHW 686 0.297150 3,324 3,324 492 3,816

Aeronautics 10 0.004332 48 48 5 53

Deliquent Tax 1,397 0.605129 6,770 6,770 1,001 7,771

Office Equipment 305 0.132115 1,478 1,478 219 1,697

Risk Managment 1,457 0.631118 7,060 7,060 1,047 8,107

Drain Revolving 7,550 3.270380 36,585 36,585 5,450 42,035

Lake Level Revol 333 0.144243 1,612 1,612 237 1,849

Drain Debt Serv 62 0.026856 301 301 43 344

Non Allocated 157 0.068007 760 760 109 869

Schedule .4 Total for Accounting 230,860 100.000000 1,118,684 1,118,684 165,408 1,284,092

Schedule 3.4.1





MAXCAP7/2/2018 11:05:46 AM


Page C-81


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 16.88 1.040877 2,004 2,004 2,004

Administrator 101-172 8.86 0.546337 1,051 1,051 183 1,234

Human Resources 101-270 15.29 0.942832 1,815 1,815 315 2,130

Purchasing 101-233 4.88 0.300917 579 579 99 678

Treasurer 101-253 11.93 0.735643 1,415 1,415 247 1,662

Facilities Mgmt 101-265-2601 2.78 0.171424 330 330 57 387

Building & Grounds 43.61 2.689137 5,174 5,174 908 6,082

Central Services 6.87 0.423627 815 815 140 955

Fleet Services 3.83 0.236170 454 454 78 532

Information Technology 36.01 2.220496 4,272 4,272 751 5,023

Commissioners 20.86 1.286297 2,475 2,475 433 2,908

Circuit Court 89.13 5.496050 10,573 10,573 1,862 12,435

Circuit Court Svcs 20.96 1.292463 2,487 2,487 436 2,923

District Court 32.70 2.016390 3,879 3,879 681 4,560

Probate Court 13.94 0.859586 1,654 1,654 290 1,944

Cir Ct Referee 14.07 0.867603 1,669 1,669 291 1,960

F.O.C. 92.32 5.692756 10,952 10,952 1,933 12,885

Elections 0.98 0.060430 116 116 19 135

County Clerk 9.53 0.587651 1,130 1,130 196 1,326

Concealed Pistol 1.00 0.061663 119 119 20 139

Clerk Circuit Ct 19.79 1.220317 2,348 2,348 410 2,758

Equalization 14.20 0.875619 1,685 1,685 294 1,979

Prosecutor 39.63 2.443717 4,701 4,701 825 5,526

Pros Atty CRP 18.84 1.161737 2,235 2,235 389 2,624

Pros Atty IV-E 9.09 0.560519 1,078 1,078 186 1,264

Pros Atty CVR 8.91 0.549420 1,057 1,057 184 1,241

Reg of Deeds 8.43 0.519822 1,000 1,000 175 1,175

Co-op Extension 2.00 0.123327 237 237 41 278

KCH Boiler Plant 0.05 0.003083 6 6 6

Drain Commissioner 5.32 0.328049 631 631 107 738

Sheriff 143.20 8.830185 16,989 16,989 2,996 19,985

SRO 279-301-3019 1.00 0.061663 119 119 20 139

SRO 279-301-3020 1.00 0.061663 119 119 20 139

SRO 279-301-3021 1.00 0.061663 119 119 20 139

SRO 279-301-3022 1.00 0.061663 119 119 20 139

SRO 279-301-3023 1.00 0.061663 119 119 20 139

SRO 279-301-3024 1.00 0.061663 119 119 20 139

SRO 279-301-3025 1.00 0.061663 119 119 20 139

SRO 279-301-3026 1.00 0.061663 119 119 20 139

CP 279-301-3030 1.00 0.061663 119 119 20 139

CP 279-301-3031 1.00 0.061663 119 119 20 139

CP 279-301-3032 1.00 0.061663 119 119 20 139

CP 279-301-3033 1.00 0.061663 119 119 20 139

KN Drug Enforce 1.00 0.061663 119 119 20 139

Marine 2.40 0.147992 284 284 47 331

Twp Law Enf 37.55 2.315457 4,454 4,454 784 5,238

Twp Law Enf EP 12.76 0.786824 1,513 1,513 262 1,775

Twp Law Enf CS 1.00 0.061663 119 119 20 139

2nd Road Patrol 3.00 0.184990 356 356 60 416

E-911 52.63 3.245340 6,244 6,244 1,096 7,340

Jail 266.11 16.409225 31,566 31,566 5,772 37,338

MDOT Road Crew 0.64 0.039465 76 76 12 88

Schedule 3.4.2





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Activity - Payroll

Page C-82

Allocation Basis: Average number of FTE employees by department

Allocation Source: Employee summary report


UnitsAllocation

PctGross


AllocationStep 1


RC Road Crew 0.97 0.059813 115 115 19 134

Medical Examiner 7.45 0.459392 883 883 151 1,034

Human Services 0.38 0.023432 45 45 5 50

Parks & Rec 59.29 3.656017 7,033 7,033 1,234 8,267

Health 211.38 13.034390 25,077 25,077 4,423 29,500

H-Animal Control 19.77 1.219084 2,346 2,346 410 2,756

Lodging Tax 1.00 0.061663 119 119 20 139

ROD Automation 1.62 0.099895 192 192 33 225

Sh Narcotics Shr 4.00 0.246653 474 474 82 556

283-694 CDBG Admin 2.31 0.142442 273 273 46 319

283-691 HOME 0.52 0.032065 62 62 9 71

283-694 CDBG HR 0.66 0.040698 78 78 12 90

283-694 CDBG LGA 0.02 0.001233 2 2 2

283-695 6950 COC 0.06 0.003700 7 7 7

283-695 6951 COC 0.09 0.005550 11 11 2 13

Housing Commissn 4.53 0.279335 538 538 93 631

Community Action 4.85 0.299067 576 576 99 675

CCF IHC ASO 5.00 0.308317 594 594 102 696

CCF IHC CP 58.34 3.597437 6,921 6,921 1,214 8,135

CCF JD Juve Det 65.81 4.058062 7,807 7,807 1,372 9,179

CCF JD Fac Mgmt 4.72 0.291051 560 560 97 657

Veteran's Millage 6.60 0.406978 783 783 134 917

SP Comm. Correct 2.00 0.123327 237 237 41 278

DPW Resource Rec 1.00 0.061663 119 119 20 139

DPW Admin & Fin 10.49 0.646848 1,244 1,244 219 1,463

DPW NK Landfill 0.96 0.059197 114 114 19 133

DPW SK Landfill 14.57 0.898434 1,728 1,728 302 2,030

DPW WTE 6.30 0.388479 748 748 127 875

DPW Mat. Recycle 10.44 0.643765 1,238 1,238 219 1,457

DPW NK Transfer 6.27 0.386629 744 744 127 871

DPW Sparta LF 0.46 0.028365 55 55 8 63

DPW Kentwood LF 2.41 0.148609 285 285 47 332

DPW HHW 1.46 0.090028 173 173 30 203

Risk Managment 1.00 0.061663 119 119 20 139

Schedule .4 Total for Payroll 1,621.71 100.000000 192,389 192,389 33,595 225,984

Schedule 3.4.2





MAXCAP7/2/2018 11:05:46 AM

Activity - Payroll

Page C-83


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 34 0.615273 2,710 2,710 2,710

Administrator 101-172 34 0.615273 2,710 2,710 324 3,034

Human Resources 101-270 43 0.778140 3,427 3,427 410 3,837

Purchasing 101-233 27 0.488599 2,152 2,152 257 2,409

Treasurer 101-253 46 0.832429 3,666 3,666 439 4,105

Facilities Mgmt 101-265-2601 63 1.140065 5,021 5,021 601 5,622

Building & Grounds 227 4.107854 18,091 18,091 2,187 20,278

Central Services 30 0.542888 2,391 2,391 288 2,679

Fleet Services 35 0.633370 2,789 2,789 333 3,122

Information Technology 219 3.963084 17,452 17,452 2,112 19,564

Commissioners 29 0.524792 2,311 2,311 276 2,587

Circuit Court 72 1.302932 5,738 5,738 690 6,428

Circuit Court Svcs 28 0.506696 2,230 2,230 266 2,496

District Court 51 0.922910 4,064 4,064 488 4,552

Law Library 2 0.036193 159 159 19 178

Probate Court 36 0.651466 2,869 2,869 343 3,212

Cir Ct Referee 16 0.289540 1,275 1,275 148 1,423

Probation CC 8 0.144770 638 638 77 715

F.O.C. 74 1.339124 5,897 5,897 710 6,607

Elections 25 0.452407 1,992 1,992 239 2,231

COMIT 2 0.036193 159 159 19 178

County Clerk 34 0.615273 2,710 2,710 324 3,034


Clerk Circuit Ct 31 0.560984 2,470 2,470 295 2,765

Equalization 58 1.049584 4,622 4,622 556 5,178

Prosecutor 38 0.687658 3,029 3,029 363 3,392

Pros Atty CRP 27 0.488599 2,152 2,152 257 2,409

Pros Atty IV-E 28 0.506696 2,230 2,230 266 2,496

Pros Atty CVR 29 0.524792 2,311 2,311 276 2,587

Reg of Deeds 26 0.470503 2,072 2,072 248 2,320

Co-op Extension 21 0.380022 1,673 1,673 198 1,871

KCH Boiler Plant 21 0.380022 1,673 1,673 198 1,871


Sheriff 138 2.497286 10,997 10,997 1,327 12,324

SRO 279-301-3019 17 0.307637 1,354 1,354 159 1,513

SRO 279-301-3020 16 0.289540 1,275 1,275 148 1,423

SRO 279-301-3021 18 0.325733 1,434 1,434 171 1,605

SRO 279-301-3022 17 0.307637 1,354 1,354 159 1,513

SRO 279-301-3023 17 0.307637 1,354 1,354 159 1,513

SRO 279-301-3024 17 0.307637 1,354 1,354 159 1,513

SRO 279-301-3025 17 0.307637 1,354 1,354 159 1,513

SRO 279-301-3026 16 0.289540 1,275 1,275 148 1,423

CP 279-301-3030 17 0.307637 1,354 1,354 159 1,513

CP 279-301-3031 17 0.307637 1,354 1,354 159 1,513

CP 279-301-3032 18 0.325733 1,434 1,434 171 1,605

CP 279-301-3033 15 0.271444 1,195 1,195 141 1,336

KN Drug Enforce 33 0.597177 2,631 2,631 313 2,944

Traffic & Safety 12 0.217155 956 956 110 1,066

Emergency Mgmt 10 0.180963 797 797 94 891

Marine 27 0.488599 2,152 2,152 257 2,409

Twp Law Enf 24 0.434311 1,912 1,912 230 2,142

Twp Law Enf EP 21 0.380022 1,673 1,673 198 1,871

Schedule 3.4.3





MAXCAP7/2/2018 11:05:46 AM

Activity - Budgeting

Page C-84


UnitsAllocation

PctGross


AllocationStep 1


Twp Law Enf CS 23 0.416214 1,833 1,833 222 2,055

2nd Road Patrol 41 0.741947 3,268 3,268 391 3,659

E-911 25 0.452407 1,992 1,992 239 2,231

Dispatch 261-325 5 0.090481 398 398 46 444

Jail 101 1.827723 8,049 8,049 968 9,017

MDOT Road Crew 19 0.343829 1,514 1,514 182 1,696

RC Road Crew 20 0.361925 1,594 1,594 189 1,783

Health Prev Prog 4 0.072385 319 319 36 355

Medical Examiner 33 0.597177 2,631 2,631 313 2,944

Human Services 6 0.108578 478 478 57 535

Guardianship 17 0.307637 1,354 1,354 159 1,513

ACSET 2 0.036193 159 159 19 178

Zoo 3 0.054289 239 239 28 267

Fire Prevention 16 0.289540 1,275 1,275 148 1,423

Parks & Rec 620 11.219681 49,416 49,416 6,384 55,800

Health 352 6.369888 28,053 28,053 3,390 31,443

H-Animal Control 49 0.886717 3,906 3,906 468 4,374

Lodging Tax 21 0.380022 1,673 1,673 198 1,871

Corr/Det Fac. 10 0.180963 797 797 94 891

Senior Millage 13 0.235252 1,035 1,035 122 1,157

ROD Automation 27 0.488599 2,152 2,152 257 2,409

Zoo/Museum Millage 12 0.217155 956 956 110 1,066

Sh Narcotics Shr 47 0.850525 3,745 3,745 448 4,193

Sh Narcotics Fed 6 0.108578 478 478 57 535

283-694 CDBG Admin 27 0.488599 2,152 2,152 257 2,409

283-691 HOME 23 0.416214 1,833 1,833 222 2,055

283-694 CDBG HR 25 0.452407 1,992 1,992 239 2,231

283-694 CDBG LGA 14 0.253348 1,116 1,116 132 1,248

283-695 6950 COC 18 0.325733 1,434 1,434 171 1,605

283-695 6951 COC 17 0.307637 1,354 1,354 159 1,513

Housing Commissn 89 1.610568 7,092 7,092 853 7,945

Community Action 87 1.574376 6,933 6,933 833 7,766

CC Juve AD 3 0.054289 239 239 28 267

CC Milk Meal 6 0.108578 478 478 57 535

CCF State Inst. 2 0.036193 159 159 19 178

CCF IHC ASO 24 0.434311 1,912 1,912 230 2,142

CCF IHC CP 37 0.669562 2,950 2,950 353 3,303

CCF IHC YDIP 3 0.054289 239 239 28 267

CCF IHC CASA 3 0.054289 239 239 28 267

CCF IC ICP 8 0.144770 638 638 77 715

CCF IC ICPO 3 0.054289 239 239 28 267

CCF FFC FFCP 6 0.108578 478 478 57 535

CCF FFC FFCPO 3 0.054289 239 239 28 267

CCF FFC FFCPPRC 2 0.036193 159 159 19 178

CCF JD Juve Det 52 0.941006 4,145 4,145 496 4,641

CCF JD Fac Mgmt 27 0.488599 2,152 2,152 257 2,409

CCF DHHS 40 0.723851 3,188 3,188 381 3,569

Veteran's Millage 37 0.669562 2,950 2,950 353 3,303

SP Comm. Correct 69 1.248643 5,499 5,499 662 6,161

SP Remonum. 4 0.072385 319 319 36 355


KCBA Debt Service 50 0.904814 3,985 3,985 479 4,464

Schedule 3.4.3





MAXCAP7/2/2018 11:05:46 AM


Page C-85

Allocation Basis: Number of budgeted object line items by department

Allocation Source: Trail Balance


UnitsAllocation

PctGross


AllocationStep 1


KC Constr. Fund 20 0.361925 1,594 1,594 189 1,783


DPW Resource Rec 37 0.669562 2,950 2,950 353 3,303

DPW Act 451 4 0.072385 319 319 36 355

DPW Admin & Fin 46 0.832429 3,666 3,666 439 4,105

DPW NK Landfill 37 0.669562 2,950 2,950 353 3,303

DPW LTE 15 0.271444 1,195 1,195 141 1,336

DPW SK Landfill 82 1.483894 6,535 6,535 786 7,321

DPW WTE 62 1.121969 4,941 4,941 594 5,535

DPW Mat. Recycle 70 1.266739 5,578 5,578 673 6,251

DPW NK Transfer 61 1.103873 4,861 4,861 584 5,445

DPW Sparta LF 23 0.416214 1,833 1,833 222 2,055

DPW Kentwood LF 48 0.868621 3,826 3,826 458 4,284

DPW Ordinance 14 0.253348 1,116 1,116 132 1,248

DPW HHW 38 0.687658 3,029 3,029 363 3,392

Deliquent Tax 153 2.768730 12,193 12,193 1,471 13,664

Office Equipment 77 1.393413 6,136 6,136 738 6,874

Risk Managment 56 1.013391 4,464 4,464 538 5,002

Drain Revolving 525 9.500543 41,840 41,840 5,060 46,900

Lake Level Revol 39 0.705755 3,108 3,108 371 3,479

Drain Debt Serv 16 0.289540 1,275 1,275 148 1,423

Non Allocated 9 0.162866 717 717 83 800

Schedule .4 Total for Budgeting 5,526 100.000000 440,387 440,387 52,956 493,343

Schedule 3.4.3





MAXCAP7/2/2018 11:05:46 AM


Page C-86

Allocation Basis: Dollar amount of wages by benefiting department

Allocation Source: General Ledger


UnitsAllocation

PctGross


AllocationStep 1


Purchasing 101-233 313,285 58.482628 75,888 75,888 7,039 82,927

Central Services 70,117 13.089124 16,985 16,985 1,569 18,554

Fleet Services 76,185 14.221871 18,456 18,456 1,702 20,158

Risk Managment 76,102 14.206377 18,434 18,434 1,700 20,134

Schedule .4 Total for Division Admin 535,689 100.000000 129,763 129,763 12,010 141,773

Schedule 3.4.4





MAXCAP7/2/2018 11:05:46 AM

Activity - Division Admin

Page C-87


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 2,257 0.663866 736 736 736

Administrator 101-172 1,347 0.396202 439 439 439

Human Resources 101-270 2,263 0.665631 738 738 738

Purchasing 101-233 760 0.223544 248 248 248

Treasurer 101-253 3,330 0.979475 1,085 1,085 1,085

Facilities Mgmt 101-265-2601 1,728 0.508268 563 563 563


Central Services 1,857 0.546212 605 605 605

Fleet Services 2,844 0.836525 927 927 927


Commissioners 1,038 0.305314 338 338 338

Circuit Court 49,280 14.495056 16,060 16,060 16,060

Circuit Court Svcs 1,284 0.377671 418 418 418

District Court 3,064 0.901235 999 999 999

Law Library 34 0.010001 11 11 11

Probate Court 4,478 1.317144 1,459 1,459 1,459

Cir Ct Referee 506 0.148833 165 165 165

Probation CC 622 0.182953 203 203 203

F.O.C. 4,098 1.205372 1,336 1,336 1,336

Elections 603 0.177364 197 197 197

COMIT 15 0.004412 5 5 5

County Clerk 2,451 0.720929 799 799 799

Concealed Pistol 583 0.171482 190 190 190

Clerk Circuit Ct 1,455 0.427969 474 474 474

Equalization 1,609 0.473266 524 524 524

Prosecutor 9,484 2.789592 3,091 3,091 3,091

Pros Atty CRP 1,823 0.536211 594 594 594

Pros Atty IV-E 899 0.264429 293 293 293

Pros Atty CVR 967 0.284430 315 315 315

Reg of Deeds 2,136 0.628276 696 696 696

Co-op Extension 960 0.282371 313 313 313

KCH Boiler Plant 1,207 0.355023 393 393 393

Drain Commissioner 1,317 0.387378 429 429 429

Sheriff 11,145 3.278153 3,632 3,632 3,632

SRO 279-301-3019 428 0.125890 139 139 139

SRO 279-301-3020 331 0.097359 108 108 108

SRO 279-301-3021 375 0.110301 122 122 122

SRO 279-301-3022 423 0.124420 138 138 138

SRO 279-301-3023 428 0.125890 139 139 139

SRO 279-301-3024 390 0.114713 127 127 127

SRO 279-301-3025 367 0.107948 120 120 120

SRO 279-301-3026 358 0.105301 117 117 117

CP 279-301-3030 435 0.127949 142 142 142

CP 279-301-3031 460 0.135303 150 150 150

CP 279-301-3032 409 0.120302 133 133 133

CP 279-301-3033 356 0.104713 116 116 116

KN Drug Enforce 363 0.106772 118 118 118

Traffic & Safety 22 0.006471 7 7 7

Emergency Mgmt 275 0.080888 90 90 90

Marine 993 0.292078 324 324 324

Twp Law Enf 705 0.207366 230 230 230

Twp Law Enf EP 583 0.171482 190 190 190

Schedule 3.4.5





MAXCAP7/2/2018 11:05:46 AM

Activity - Audit Services

Page C-88


UnitsAllocation

PctGross


AllocationStep 1


Twp Law Enf CS 580 0.170599 189 189 189

2nd Road Patrol 727 0.213837 237 237 237

E-911 1,277 0.375613 416 416 416

Dispatch 261-325 846 0.248840 276 276 276

Jail 11,520 3.388455 3,754 3,754 3,754

MDOT Road Crew 317 0.093241 103 103 103

RC Road Crew 505 0.148539 165 165 165

Health Prev Prog 174 0.051180 57 57 57

Medical Examiner 1,755 0.516210 572 572 572

Human Services 523 0.153833 170 170 170

Guardianship 3,458 1.017125 1,127 1,127 1,127

ACSET 19 0.005589 6 6 6

Zoo 7 0.002059 2 2 2

Road Comm 507 0.149127 165 165 165

Fire Prevention 543 0.159716 177 177 177

Parks & Rec 23,008 6.767497 7,498 7,498 7,498

Health 43,378 12.759061 14,137 14,137 14,137

H-Animal Control 2,841 0.835642 926 926 926

Lodging Tax 1,468 0.431793 478 478 478

Corr/Det Fac. 677 0.199131 221 221 221

Senior Millage 910 0.267664 297 297 297

ROD Automation 991 0.291489 323 323 323

Zoo/Museum Millage 1,360 0.400026 443 443 443

Sh Narcotics Shr 1,178 0.346493 384 384 384

Sh Narcotics Fed 199 0.058533 65 65 65

283-694 CDBG Admin 999 0.293843 326 326 326

283-691 HOME 978 0.287666 319 319 319

283-694 CDBG HR 1,151 0.338551 375 375 375

283-694 CDBG LGA 1,126 0.331198 367 367 367

283-695 6950 COC 424 0.124714 138 138 138

283-695 6951 COC 401 0.117949 131 131 131


Community Action 2,099 0.617393 684 684 684

CC Juve AD 76 0.022354 25 25 25

CC Milk Meal 346 0.101771 113 113 113

CCF State Inst. 20 0.005883 7 7 7

CCF IHC ASO 467 0.137362 152 152 152

CCF IHC CP 3,993 1.174488 1,301 1,301 1,301

CCF IHC YDIP 38 0.011177 12 12 12

CCF IHC CASA 57 0.016766 19 19 19

CCF IC ICP 1,243 0.365612 405 405 405

CCF IC ICPO 148 0.043532 48 48 48

CCF FFC FFCP 242 0.071181 79 79 79

CCF FFC FFCPO 546 0.160599 178 178 178

CCF FFC FFCPPRC 487 0.143245 159 159 159

CCF JD Juve Det 2,918 0.858291 951 951 951

CCF JD Fac Mgmt 1,704 0.501209 555 555 555

CCF DHHS 2,345 0.689751 764 764 764

Veteran's Millage 3,032 0.891822 988 988 988

SP Comm. Correct 1,180 0.347081 385 385 385

SP Remonum. 84 0.024707 27 27 27

SP Ag Preservation 38 0.011177 12 12 12

Schedule 3.4.5





MAXCAP7/2/2018 11:05:46 AM


Page C-89

Allocation Basis: Number of accounting transactions by department

Allocation Source: Detail transaction report


UnitsAllocation

PctGross


AllocationStep 1


KCBA Debt Service 286 0.084123 93 93 93

KC Constr. Fund 643 0.189130 210 210 210

KC Bldg Authority 28 0.008236 9 9 9

DPW Resource Rec 1,021 0.300314 333 333 333

DPW Act 451 44 0.012942 14 14 14

DPW Admin & Fin 2,154 0.633570 702 702 702

DPW NK Landfill 1,061 0.312079 346 346 346

DPW LTE 140 0.041179 46 46 46

DPW SK Landfill 5,667 1.666873 1,847 1,847 1,847

DPW WTE 3,875 1.139780 1,263 1,263 1,263

DPW Mat. Recycle 4,736 1.393031 1,543 1,543 1,543

DPW NK Transfer 3,863 1.136250 1,259 1,259 1,259

DPW Sparta LF 452 0.132950 147 147 147

DPW Kentwood LF 2,116 0.622393 690 690 690

DPW Ordinance 233 0.068534 76 76 76

DPW HHW 843 0.247957 275 275 275

Aeronautics 10 0.002941 3 3 3

Deliquent Tax 5,722 1.683050 1,865 1,865 1,865

Office Equipment 356 0.104713 116 116 116

Risk Managment 2,207 0.649160 719 719 719

Drain Revolving 10,585 3.113437 3,450 3,450 3,450

Lake Level Revol 434 0.127655 141 141 141

Drain Debt Serv 122 0.035885 40 40 40

Non Allocated 179 0.052650 58 58 58

Schedule .4 Total for Audit Services 339,978 100.000000 110,800 110,800 0 110,800

Schedule 3.4.5





MAXCAP7/2/2018 11:05:46 AM


Page C-90

Receiving Department Total Accounting Payroll Budgeting Division Admin

Fiscal Services 101-191 14,249 8,799 2,004 2,710 0

Administrator 101-172 11,450 6,743 1,234 3,034 0

Human Resources 101-270 17,294 10,589 2,130 3,837 0

Purchasing 101-233 90,138 3,876 678 2,409 82,927

Treasurer 101-253 13,011 6,159 1,662 4,105 0

Facilities Mgmt 101-265-2601 13,672 7,100 387 5,622 0

Building & Grounds 76,840 47,059 6,082 20,278 0

Central Services 29,621 6,828 955 2,679 18,554

Fleet Services 36,803 12,064 532 3,122 20,158


Commissioners 11,145 5,312 2,908 2,587 0

Circuit Court 218,053 183,130 12,435 6,428 0

Circuit Court Svcs 12,007 6,170 2,923 2,496 0

District Court 22,664 12,553 4,560 4,552 0

Law Library 314 125 0 178 0

Probate Court 19,264 12,649 1,944 3,212 0

Cir Ct Referee 5,738 2,190 1,960 1,423 0

Probation CC 3,954 3,036 0 715 0

F.O.C. 35,966 15,138 12,885 6,607 0

Elections 5,275 2,712 135 2,231 0

COMIT 248 65 0 178 0

County Clerk 9,542 4,383 1,326 3,034 0

Concealed Pistol 3,730 1,796 139 1,605 0

Clerk Circuit Ct 10,449 4,452 2,758 2,765 0

Equalization 14,770 7,089 1,979 5,178 0

Prosecutor 49,003 36,994 5,526 3,392 0

Pros Atty CRP 13,579 7,952 2,624 2,409 0

Pros Atty IV-E 8,631 4,578 1,264 2,496 0

Pros Atty CVR 8,871 4,728 1,241 2,587 0

Reg of Deeds 7,506 3,315 1,175 2,320 0

Co-op Extension 6,940 4,478 278 1,871 0

KCH Boiler Plant 7,215 4,945 6 1,871 0

Drain Commissioner 9,582 5,112 738 3,303 0

Sheriff 71,861 35,920 19,985 12,324 0

SRO 279-301-3019 3,930 2,139 139 1,513 0

SRO 279-301-3020 3,315 1,645 139 1,423 0

SRO 279-301-3021 3,734 1,868 139 1,605 0

SRO 279-301-3022 3,934 2,144 139 1,513 0

SRO 279-301-3023 3,965 2,174 139 1,513 0

SRO 279-301-3024 3,742 1,963 139 1,513 0

SRO 279-301-3025 3,634 1,862 139 1,513 0

SRO 279-301-3026 3,491 1,812 139 1,423 0

CP 279-301-3030 3,978 2,184 139 1,513 0

CP 279-301-3031 3,891 2,089 139 1,513 0

CP 279-301-3032 3,938 2,061 139 1,605 0

CP 279-301-3033 3,392 1,801 139 1,336 0

KN Drug Enforce 5,207 2,006 139 2,944 0

Traffic & Safety 1,126 53 0 1,066 0


Marine 7,681 4,617 331 2,409 0

Twp Law Enf 9,928 2,318 5,238 2,142 0

Twp Law Enf EP 6,327 2,491 1,775 1,871 0

Schedule 3.5






MAXCAP7/2/2018 11:05:45 AM

Page C-91


Twp Law Enf CS 5,263 2,880 139 2,055 0

2nd Road Patrol 7,433 3,121 416 3,659 0

E-911 15,051 5,064 7,340 2,231 0

Dispatch 261-325 1,379 659 0 444 0

Jail 91,259 41,150 37,338 9,017 0

MDOT Road Crew 3,186 1,299 88 1,696 0

RC Road Crew 4,434 2,352 134 1,783 0

Health Prev Prog 1,093 681 0 355 0

Medical Examiner 12,256 7,706 1,034 2,944 0

Human Services 2,804 2,049 50 535 0

Guardianship 15,693 13,053 0 1,513 0

ACSET 288 104 0 178 0

Zoo 300 31 0 267 0

Road Comm 426 261 0 0 0

Fire Prevention 3,048 1,448 0 1,423 0

Parks & Rec 173,894 102,329 8,267 55,800 0

Health 246,136 171,056 29,500 31,443 0

H-Animal Control 15,577 7,521 2,756 4,374 0

Lodging Tax 4,997 2,509 139 1,871 0

Corr/Det Fac. 1,708 596 0 891 0

Senior Millage 2,970 1,516 0 1,157 0

ROD Automation 6,538 3,581 225 2,409 0

Zoo/Museum Millage 2,378 869 0 1,066 0

Sh Narcotics Shr 10,695 5,562 556 4,193 0

Sh Narcotics Fed 1,687 1,087 0 535 0

283-694 CDBG Admin 7,577 4,523 319 2,409 0

283-691 HOME 4,515 2,070 71 2,055 0

283-694 CDBG HR 6,423 3,727 90 2,231 0

283-694 CDBG LGA 5,835 4,218 2 1,248 0

283-695 6950 COC 3,524 1,774 7 1,605 0

283-695 6951 COC 3,394 1,737 13 1,513 0

Housing Commissn 106,632 90,096 631 7,945 0

Community Action 17,900 8,775 675 7,766 0

CC Juve AD 625 333 0 267 0

CC Milk Meal 1,769 1,121 0 535 0


CCF IHC ASO 5,365 2,375 696 2,142 0

CCF IHC CP 29,151 16,412 8,135 3,303 0

CCF IHC YDIP 389 110 0 267 0

CCF IHC CASA 481 195 0 267 0

CCF IC ICP 5,464 4,344 0 715 0

CCF IC ICPO 813 498 0 267 0

CCF FFC FFCP 1,407 793 0 535 0

CCF FFC FFCPO 2,468 2,023 0 267 0

CCF FFC FFCPPRC 2,138 1,801 0 178 0

CCF JD Juve Det 27,051 12,280 9,179 4,641 0

CCF JD Fac Mgmt 10,926 7,305 657 2,409 0

CCF DHHS 12,834 8,501 0 3,569 0

Veteran's Millage 15,829 10,621 917 3,303 0

SP Comm. Correct 11,781 4,957 278 6,161 0

SP Remonum. 747 365 0 355 0


Schedule 3.5






MAXCAP7/2/2018 11:05:45 AM

Page C-92


KCBA Debt Service 5,335 778 0 4,464 0

KC Constr. Fund 3,983 1,990 0 1,783 0


DPW Resource Rec 8,668 4,893 139 3,303 0

DPW Act 451 573 204 0 355 0

DPW Admin & Fin 15,957 9,687 1,463 4,105 0

DPW NK Landfill 8,073 4,291 133 3,303 0

DPW LTE 1,757 375 0 1,336 0

DPW SK Landfill 32,222 21,024 2,030 7,321 0

DPW WTE 21,709 14,036 875 5,535 0

DPW Mat. Recycle 27,116 17,865 1,457 6,251 0

DPW NK Transfer 21,796 14,221 871 5,445 0

DPW Sparta LF 4,550 2,285 63 2,055 0

DPW Kentwood LF 13,906 8,600 332 4,284 0

DPW Ordinance 1,569 245 0 1,248 0

DPW HHW 7,686 3,816 203 3,392 0

Aeronautics 56 53 0 0 0

Deliquent Tax 23,300 7,771 0 13,664 0

Office Equipment 8,687 1,697 0 6,874 0

Risk Managment 34,101 8,107 139 5,002 20,134

Drain Revolving 92,385 42,035 0 46,900 0

Lake Level Revol 5,469 1,849 0 3,479 0

Drain Debt Serv 1,807 344 0 1,423 0

Non Allocated 1,727 869 0 800 0


Total 2,255,992 1,284,092 225,984 493,343 141,773

Schedule 3.5






MAXCAP7/2/2018 11:05:45 AM

Page C-93

Receiving Department Audit Services

Fiscal Services 101-191 736

Administrator 101-172 439

Human Resources 101-270 738

Purchasing 101-233 248

Treasurer 101-253 1,085

Facilities Mgmt 101-265-2601 563

Building & Grounds 3,421

Central Services 605

Fleet Services 927

Information Technology 2,681

Commissioners 338

Circuit Court 16,060

Circuit Court Svcs 418

District Court 999

Law Library 11

Probate Court 1,459

Cir Ct Referee 165

Probation CC 203

F.O.C. 1,336

Elections 197

COMIT 5

County Clerk 799

Concealed Pistol 190

Clerk Circuit Ct 474

Equalization 524

Prosecutor 3,091

Pros Atty CRP 594

Pros Atty IV-E 293

Pros Atty CVR 315

Reg of Deeds 696

Co-op Extension 313

KCH Boiler Plant 393

Drain Commissioner 429

Sheriff 3,632

SRO 279-301-3019 139

SRO 279-301-3020 108

SRO 279-301-3021 122

SRO 279-301-3022 138

SRO 279-301-3023 139

SRO 279-301-3024 127

SRO 279-301-3025 120

SRO 279-301-3026 117

CP 279-301-3030 142

CP 279-301-3031 150

CP 279-301-3032 133

CP 279-301-3033 116

KN Drug Enforce 118

Traffic & Safety 7

Emergency Mgmt 90

Marine 324

Twp Law Enf 230

Twp Law Enf EP 190

Schedule 3.5






MAXCAP7/2/2018 11:05:45 AM

Page C-94


Twp Law Enf CS 189

2nd Road Patrol 237

E-911 416

Dispatch 261-325 276

Jail 3,754

MDOT Road Crew 103

RC Road Crew 165

Health Prev Prog 57

Medical Examiner 572

Human Services 170

Guardianship 1,127

ACSET 6

Zoo 2

Road Comm 165

Fire Prevention 177

Parks & Rec 7,498

Health 14,137

H-Animal Control 926

Lodging Tax 478

Corr/Det Fac. 221

Senior Millage 297

ROD Automation 323

Zoo/Museum Millage 443

Sh Narcotics Shr 384

Sh Narcotics Fed 65

283-694 CDBG Admin 326

283-691 HOME 319

283-694 CDBG HR 375

283-694 CDBG LGA 367

283-695 6950 COC 138

283-695 6951 COC 131

Housing Commissn 7,960

Community Action 684

CC Juve AD 25

CC Milk Meal 113

CCF State Inst. 7

CCF IHC ASO 152

CCF IHC CP 1,301

CCF IHC YDIP 12

CCF IHC CASA 19

CCF IC ICP 405

CCF IC ICPO 48

CCF FFC FFCP 79

CCF FFC FFCPO 178

CCF FFC FFCPPRC 159

CCF JD Juve Det 951

CCF JD Fac Mgmt 555

CCF DHHS 764

Veteran's Millage 988

SP Comm. Correct 385

SP Remonum. 27

SP Ag Preservation 12

Schedule 3.5






MAXCAP7/2/2018 11:05:45 AM

Page C-95


KCBA Debt Service 93

KC Constr. Fund 210

KC Bldg Authority 9

DPW Resource Rec 333

DPW Act 451 14

DPW Admin & Fin 702

DPW NK Landfill 346

DPW LTE 46

DPW SK Landfill 1,847

DPW WTE 1,263

DPW Mat. Recycle 1,543

DPW NK Transfer 1,259

DPW Sparta LF 147

DPW Kentwood LF 690

DPW Ordinance 76

DPW HHW 275

Aeronautics 3

Deliquent Tax 1,865

Office Equipment 116

Risk Managment 719

Drain Revolving 3,450

Lake Level Revol 141

Drain Debt Serv 40

Non Allocated 58

Direct Bill 0

Total 110,800

Schedule 3.5






MAXCAP7/2/2018 11:05:45 AM

Page C-96

The Kent County Administrator’s Office provides a broad range of administrative services to

County departments. The County Administrator functions as the Chief Administrative Officer for the

County. Responsibilities include budget control, labor relations and grievances, contract negotiations,

collective bargaining, and general administration of County policies for all departments. The cost of this

department has been separated into the following activities based on the assigned responsibilities of the

individuals within this department.

County Administration – Costs of this activity have been allocated to benefiting County

departments based on the number of employees in each department.

Legal / Professional Services – this activity includes costs for legal and professional services

that were not charged to the specific departments that each service was intended to benefit. The basis of

allocation is the dollar amount of services by department as determined by the specific vendor invoices.




charges.







For Department Administrator 101-172

Page C-97



Deductions:



Cost Adjustments:

Management Studies 100,224

Civil Counsel 22,651



Inbound Costs:


Equipment Depreciation 1,362 1,362

Fiscal Services 101-191 10,073 1,377 11,450

Administrator 101-172 6,757 6,757

Human Resources 101-270 12,559 12,559

Purchasing 101-233 1,369 1,369

Treasurer 101-253 1,019 1,019







Schedule 4.2






MAXCAP7/2/2018 11:05:48 AM

Page C-98

Total G&A County Admin Legal/Prof Serv

Wages & Benefits

SALARIES & WAGES 852,867 0 852,867 0

FRINGE BENEFITS 281,641 0 281,641 0


*Termination Payout 29,344 0 0 0

Supplies 3,950 0 3,950 0

Memberships 16,829 0 16,829 0

Operating Expenses 21,981 0 21,981 0

Insurance 2,747 0 2,747 0

Contract Services 32,659 0 32,659 0

Expendable Equip 3,125 0 3,125 0

Departmental Total


Deductions

*Total Disallowed Costs (29,344) 0 0 0

Cost Adjustments

Management Studies 100,224 0 2,893 97,331

Civil Counsel 22,651 0 2,608 20,043

Reimbursement (5,043) 0 (5,043) 0

Functional Cost 1,333,631 0 1,216,257 117,374

Allocation Step 1

Inbound - All Others 20,511 0 20,511 0



1st Allocation 1,354,142 0 1,236,768 117,374

Allocation Step 2


2nd Allocation 211,243 0 211,243 0

Total For Administrator 101-172

Schedule .3 Total 1,565,385 0 1,448,011 117,374

Schedule 4.3







MAXCAP7/2/2018 11:05:47 AM

Page C-99


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 16.88 1.040877 12,872 12,872 12,872

Administrator 101-172 8.86 0.546337 6,757 6,757 6,757

Human Resources 101-270 15.29 0.942832 11,661 11,661 2,019 13,680

Purchasing 101-233 4.88 0.300917 3,721 3,721 640 4,361

Treasurer 101-253 11.93 0.735643 9,098 9,098 1,575 10,673

Facilities Mgmt 101-265-2601 2.78 0.171424 2,120 2,120 362 2,482

Building & Grounds 43.61 2.689137 33,259 33,259 5,768 39,027

Central Services 6.87 0.423627 5,239 5,239 904 6,143

Fleet Services 3.83 0.236170 2,920 2,920 502 3,422

Information Technology 36.01 2.220496 27,463 27,463 4,762 32,225

Commissioners 20.86 1.286297 15,909 15,909 2,762 18,671

Circuit Court 89.13 5.496050 67,973 67,973 11,798 79,771

Circuit Court Svcs 20.96 1.292463 15,985 15,985 2,771 18,756

District Court 32.70 2.016390 24,937 24,937 4,326 29,263

Probate Court 13.94 0.859586 10,631 10,631 1,840 12,471

Cir Ct Referee 14.07 0.867603 10,730 10,730 1,859 12,589

F.O.C. 92.32 5.692756 70,407 70,407 12,217 82,624

Elections 0.98 0.060430 747 747 127 874

County Clerk 9.53 0.587651 7,267 7,267 1,255 8,522


Clerk Circuit Ct 19.79 1.220317 15,092 15,092 2,620 17,712

Equalization 14.20 0.875619 10,829 10,829 1,873 12,702

Prosecutor 39.63 2.443717 30,223 30,223 5,242 35,465

Pros Atty CRP 18.84 1.161737 14,368 14,368 2,493 16,861

Pros Atty IV-E 9.09 0.560519 6,932 6,932 1,199 8,131

Pros Atty CVR 8.91 0.549420 6,794 6,794 1,173 7,967

Reg of Deeds 8.43 0.519822 6,428 6,428 1,108 7,536

Co-op Extension 2.00 0.123327 1,525 1,525 264 1,789

KCH Boiler Plant 0.05 0.003083 37 37 5 42

Drain Commissioner 5.32 0.328049 4,057 4,057 700 4,757

Sheriff 143.20 8.830185 109,208 109,208 18,954 128,162

SRO 279-301-3019 1.00 0.061663 763 763 130 893

SRO 279-301-3020 1.00 0.061663 763 763 130 893

SRO 279-301-3021 1.00 0.061663 763 763 130 893

SRO 279-301-3022 1.00 0.061663 763 763 130 893

SRO 279-301-3023 1.00 0.061663 763 763 130 893

SRO 279-301-3024 1.00 0.061663 763 763 130 893

SRO 279-301-3025 1.00 0.061663 763 763 130 893

SRO 279-301-3026 1.00 0.061663 763 763 130 893

CP 279-301-3030 1.00 0.061663 763 763 130 893

CP 279-301-3031 1.00 0.061663 763 763 130 893

CP 279-301-3032 1.00 0.061663 763 763 130 893

CP 279-301-3033 1.00 0.061663 763 763 130 893

KN Drug Enforce 1.00 0.061663 763 763 130 893

Marine 2.40 0.147992 1,830 1,830 314 2,144

Twp Law Enf 37.55 2.315457 28,637 28,637 4,964 33,601

Twp Law Enf EP 12.76 0.786824 9,731 9,731 1,684 11,415

Twp Law Enf CS 1.00 0.061663 763 763 130 893

2nd Road Patrol 3.00 0.184990 2,289 2,289 391 2,680

E-911 52.63 3.245340 40,138 40,138 6,964 47,102

Jail 266.11 16.409225 202,952 202,952 35,480 238,432

MDOT Road Crew 0.64 0.039465 489 489 82 571

Schedule 4.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Administrator 101-172


MAXCAP7/2/2018 11:05:47 AM

Activity - County Admin

Page C-100




UnitsAllocation

PctGross


AllocationStep 1


RC Road Crew 0.97 0.059813 739 739 125 864

Medical Examiner 7.45 0.459392 5,681 5,681 982 6,663

Human Services 0.38 0.023432 289 289 48 337

Parks & Rec 59.29 3.656017 45,217 45,217 7,849 53,066

Health 211.38 13.034390 161,206 161,206 27,976 189,182

H-Animal Control 19.77 1.219084 15,077 15,077 2,618 17,695

Lodging Tax 1.00 0.061663 763 763 130 893

ROD Automation 1.62 0.099895 1,235 1,235 209 1,444

Sh Narcotics Shr 4.00 0.246653 3,050 3,050 525 3,575

283-694 CDBG Admin 2.31 0.142442 1,761 1,761 303 2,064

283-691 HOME 0.52 0.032065 396 396 65 461

283-694 CDBG HR 0.66 0.040698 504 504 83 587

283-694 CDBG LGA 0.02 0.001233 15 15 2 17

283-695 6950 COC 0.06 0.003700 45 45 6 51

283-695 6951 COC 0.09 0.005550 70 70 10 80

Housing Commissn 4.53 0.279335 3,454 3,454 595 4,049

Community Action 4.85 0.299067 3,698 3,698 634 4,332

CCF IHC ASO 5.00 0.308317 3,813 3,813 657 4,470

CCF IHC CP 58.34 3.597437 44,492 44,492 7,724 52,216

CCF JD Juve Det 65.81 4.058062 50,188 50,188 8,714 58,902

CCF JD Fac Mgmt 4.72 0.291051 3,599 3,599 619 4,218

Veteran's Millage 6.60 0.406978 5,034 5,034 871 5,905

SP Comm. Correct 2.00 0.123327 1,525 1,525 264 1,789

DPW Resource Rec 1.00 0.061663 763 763 130 893

DPW Admin & Fin 10.49 0.646848 8,000 8,000 1,383 9,383

DPW NK Landfill 0.96 0.059197 732 732 124 856

DPW SK Landfill 14.57 0.898434 11,111 11,111 1,922 13,033

DPW WTE 6.30 0.388479 4,804 4,804 831 5,635

DPW Mat. Recycle 10.44 0.643765 7,962 7,962 1,376 9,338

DPW NK Transfer 6.27 0.386629 4,781 4,781 826 5,607

DPW Sparta LF 0.46 0.028365 351 351 58 409

DPW Kentwood LF 2.41 0.148609 1,837 1,837 316 2,153

DPW HHW 1.46 0.090028 1,113 1,113 191 1,304

Risk Managment 1.00 0.061663 763 763 130 893

Schedule .4 Total for County Admin 1,621.71 100.000000 1,236,768 1,236,768 211,243 1,448,011

Schedule 4.4.1





MAXCAP7/2/2018 11:05:47 AM

Activity - County Admin

Page C-101

Allocation Basis: Dollar amount of charges by department

Allocation Source: Paid invoices


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 75.00 0.063898 75 75 75

Human Resources 101-270 22,963.90 19.564700 22,964 22,964 22,964

Facilities Mgmt 101-265-2601 9,310.00 7.931900 9,310 9,310 9,310

Information Technology 327.50 0.279022 327 327 327

District Court 5,792.50 4.935073 5,792 5,792 5,792

Non Allocated 78,905.25 67.225407 78,906 78,906 78,906

Schedule .4 Total for Legal/Prof Serv 117,374.15 100.000000 117,374 117,374 0 117,374

Schedule 4.4.2





MAXCAP7/2/2018 11:05:47 AM

Activity - Legal/Prof Serv

Page C-102

Receiving Department Total County Admin Legal/Prof Serv

Fiscal Services 101-191 12,947 12,872 75

Administrator 101-172 6,757 6,757 0

Human Resources 101-270 36,644 13,680 22,964

Purchasing 101-233 4,361 4,361 0

Treasurer 101-253 10,673 10,673 0

Facilities Mgmt 101-265-2601 11,792 2,482 9,310

Building & Grounds 39,027 39,027 0

Central Services 6,143 6,143 0


Information Technology 32,552 32,225 327

Commissioners 18,671 18,671 0

Circuit Court 79,771 79,771 0

Circuit Court Svcs 18,756 18,756 0

District Court 35,055 29,263 5,792

Probate Court 12,471 12,471 0

Cir Ct Referee 12,589 12,589 0

F.O.C. 82,624 82,624 0

Elections 874 874 0

County Clerk 8,522 8,522 0

Concealed Pistol 893 893 0

Clerk Circuit Ct 17,712 17,712 0

Equalization 12,702 12,702 0

Prosecutor 35,465 35,465 0

Pros Atty CRP 16,861 16,861 0

Pros Atty IV-E 8,131 8,131 0

Pros Atty CVR 7,967 7,967 0

Reg of Deeds 7,536 7,536 0

Co-op Extension 1,789 1,789 0

KCH Boiler Plant 42 42 0

Drain Commissioner 4,757 4,757 0

Sheriff 128,162 128,162 0

SRO 279-301-3019 893 893 0

SRO 279-301-3020 893 893 0

SRO 279-301-3021 893 893 0

SRO 279-301-3022 893 893 0

SRO 279-301-3023 893 893 0

SRO 279-301-3024 893 893 0

SRO 279-301-3025 893 893 0

SRO 279-301-3026 893 893 0

CP 279-301-3030 893 893 0

CP 279-301-3031 893 893 0

CP 279-301-3032 893 893 0

CP 279-301-3033 893 893 0

KN Drug Enforce 893 893 0

Marine 2,144 2,144 0

Twp Law Enf 33,601 33,601 0

Twp Law Enf EP 11,415 11,415 0

Twp Law Enf CS 893 893 0

2nd Road Patrol 2,680 2,680 0

E-911 47,102 47,102 0

Jail 238,432 238,432 0

MDOT Road Crew 571 571 0

Schedule 4.5






MAXCAP7/2/2018 11:05:47 AM

Page C-103

Receiving Department Total County Admin Legal/Prof Serv

RC Road Crew 864 864 0

Medical Examiner 6,663 6,663 0

Human Services 337 337 0

Parks & Rec 53,066 53,066 0

Health 189,182 189,182 0

H-Animal Control 17,695 17,695 0

Lodging Tax 893 893 0

ROD Automation 1,444 1,444 0

Sh Narcotics Shr 3,575 3,575 0

283-694 CDBG Admin 2,064 2,064 0

283-691 HOME 461 461 0

283-694 CDBG HR 587 587 0

283-694 CDBG LGA 17 17 0

283-695 6950 COC 51 51 0

283-695 6951 COC 80 80 0

Housing Commissn 4,049 4,049 0

Community Action 4,332 4,332 0

CCF IHC ASO 4,470 4,470 0

CCF IHC CP 52,216 52,216 0

CCF JD Juve Det 58,902 58,902 0

CCF JD Fac Mgmt 4,218 4,218 0

Veteran's Millage 5,905 5,905 0

SP Comm. Correct 1,789 1,789 0

DPW Resource Rec 893 893 0

DPW Admin & Fin 9,383 9,383 0

DPW NK Landfill 856 856 0

DPW SK Landfill 13,033 13,033 0

DPW WTE 5,635 5,635 0

DPW Mat. Recycle 9,338 9,338 0

DPW NK Transfer 5,607 5,607 0

DPW Sparta LF 409 409 0

DPW Kentwood LF 2,153 2,153 0

DPW HHW 1,304 1,304 0

Risk Managment 893 893 0

Non Allocated 78,906 0 78,906

Direct Bill 0 0 0

Total 1,565,385 1,448,011 117,374

Schedule 4.5






MAXCAP7/2/2018 11:05:47 AM

Page C-104

The County Human Resource Department provides personnel management for all County

departments. Services include recruitment, advertising, testing, employee record keeping, fringe benefits

enrollment, and maintenance of the County’s compensation plan. The office also participates in labor

relations, labor negotiations, E.E.O. (Equal Employment Opportunity) hearings and grievance processing.

Collective bargaining negotiations, labor relations, E.E.O. and certain other personnel issues are

contracted by the County with outside counsel. These services are a portion of the cost of maintaining

efficient employee-employer relationships. These services benefit all departments including those

receiving Federal funds. The cost of this department has been separated into the following activities

based on the assigned responsibilities of the individuals within this department. Those individuals that

spend 100% of their time related to a specific activity have been assigned to their respective activity. If an

individual is split between 2 or more activities, a time and effort summary was used to distribute the

appropriate percentage of effort between the benefiting activities.

Personnel Services - costs of general personnel services have been allocated to all departments

based on the average number of FTE employees by department.

Labor Negotiations - costs of labor attorney’s have been included in the Labor Relations function

and allocated based on the total number of union FTE positions in each department.

Termination Payoff – this activity identifies the costs of severance payoffs including vacation and

sick pay to employees whose employment has been terminated. The costs have been allocated to all

departments based on the dollar amount of wages by benefiting department. A credit has been provided

to those departments for the amount of termination payoffs charged directly to the department where the

employee was assigned at the time of termination.







Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department Human Resources 101-270

Page C-105


charges. All applicable credits for direct-billed charges are accounted for in the initial allocation.





Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department Human Resources 101-270

Page C-106



Cost Adjustments:


Termination Payoff 478,387


Inbound Costs:


Fiscal Services 101-191 15,201 2,093 17,294

Administrator 101-172 34,625 2,019 36,644

Human Resources 101-270 19,553 19,553

Purchasing 101-233 2,115 2,115

Treasurer 101-253 1,907 1,907








Schedule 5.2




For Department Human Resources 101-270


MAXCAP7/2/2018 11:05:49 AM

Page C-107

Total G&A Human Resources Labor Relations Term Payoff

Wages & Benefits

SALARIES & WAGES 1,084,569 88,532 850,541 145,496 0

FRINGE BENEFITS 435,616 35,546 341,610 58,460 0


Office Supplies 11,774 961 9,233 1,580 0

Operating Expenses 23,890 1,949 18,735 3,206 0

Service Awards 5,824 0 5,824 0 0

Contract Services 155,866 0 153,088 2,778 0

Advertising 4,815 0 4,815 0 0

Recruitment 1,246 0 1,246 0 0

Education & Train 93,154 0 93,154 0 0

Expendable Equip 3,931 321 3,082 528 0

Software 22,056 1,800 17,296 2,960 0

Departmental Total


Deductions


Cost Adjustments

Reimbursement (145,048) 0 (145,048) 0 0

Termination Payoff 478,387 0 0 0 478,387

Functional Cost 2,176,080 129,109 1,353,576 215,008 478,387

Allocation Step 1

Inbound - All Others 56,521 4,612 44,324 7,585 0

Reallocate Admin Costs (133,721) 114,184 19,537 0


1st Allocation 2,232,601 0 1,512,084 242,130 478,387

Allocation Step 2


Reallocate Admin Costs (18,293) 15,622 2,671 0


2nd Allocation 224,596 0 191,805 32,791 0

Total For Human Resources 101-270

Schedule .3 Total 2,457,197 0 1,703,889 274,921 478,387

Schedule 5.3







MAXCAP7/2/2018 11:05:49 AM

Page C-108


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 16.88 1.040877 15,740 15,740 15,740

Administrator 101-172 8.86 0.546337 8,261 8,261 8,261

Human Resources 101-270 15.29 0.942832 14,257 14,257 14,257

Purchasing 101-233 4.88 0.300917 4,549 4,549 581 5,130

Treasurer 101-253 11.93 0.735643 11,123 11,123 1,442 12,565

Facilities Mgmt 101-265-2601 2.78 0.171424 2,591 2,591 329 2,920

Building & Grounds 43.61 2.689137 40,662 40,662 5,283 45,945


Fleet Services 3.83 0.236170 3,570 3,570 455 4,025

Information Technology 36.01 2.220496 33,575 33,575 4,362 37,937

Commissioners 20.86 1.286297 19,451 19,451 2,526 21,977

Circuit Court 89.13 5.496050 83,105 83,105 10,808 93,913

Circuit Court Svcs 20.96 1.292463 19,543 19,543 2,535 22,078

District Court 32.70 2.016390 30,486 30,486 3,957 34,443

Probate Court 13.94 0.859586 12,998 12,998 1,680 14,678

Cir Ct Referee 14.07 0.867603 13,119 13,119 1,694 14,813

F.O.C. 92.32 5.692756 86,080 86,080 11,199 97,279

Elections 0.98 0.060430 913 913 112 1,025

County Clerk 9.53 0.587651 8,885 8,885 1,151 10,036

Concealed Pistol 1.00 0.061663 932 932 113 1,045

Clerk Circuit Ct 19.79 1.220317 18,452 18,452 2,396 20,848

Equalization 14.20 0.875619 13,239 13,239 1,710 14,949

Prosecutor 39.63 2.443717 36,951 36,951 4,797 41,748

Pros Atty CRP 18.84 1.161737 17,567 17,567 2,272 19,839

Pros Atty IV-E 9.09 0.560519 8,474 8,474 1,095 9,569

Pros Atty CVR 8.91 0.549420 8,307 8,307 1,075 9,382

Reg of Deeds 8.43 0.519822 7,857 7,857 1,019 8,876

Co-op Extension 2.00 0.123327 1,864 1,864 238 2,102

KCH Boiler Plant 0.05 0.003083 46 46 4 50


Sheriff 143.20 8.830185 133,520 133,520 17,370 150,890

SRO 279-301-3019 1.00 0.061663 932 932 113 1,045

SRO 279-301-3020 1.00 0.061663 932 932 113 1,045

SRO 279-301-3021 1.00 0.061663 932 932 113 1,045

SRO 279-301-3022 1.00 0.061663 932 932 113 1,045

SRO 279-301-3023 1.00 0.061663 932 932 113 1,045

SRO 279-301-3024 1.00 0.061663 932 932 113 1,045

SRO 279-301-3025 1.00 0.061663 932 932 113 1,045

SRO 279-301-3026 1.00 0.061663 932 932 113 1,045

CP 279-301-3030 1.00 0.061663 932 932 113 1,045

CP 279-301-3031 1.00 0.061663 932 932 113 1,045

CP 279-301-3032 1.00 0.061663 932 932 113 1,045

CP 279-301-3033 1.00 0.061663 932 932 113 1,045

KN Drug Enforce 1.00 0.061663 932 932 113 1,045

Marine 2.40 0.147992 2,239 2,239 287 2,526

Twp Law Enf 37.55 2.315457 35,012 35,012 4,550 39,562

Twp Law Enf EP 12.76 0.786824 11,896 11,896 1,542 13,438

Twp Law Enf CS 1.00 0.061663 932 932 113 1,045

2nd Road Patrol 3.00 0.184990 2,797 2,797 355 3,152

E-911 52.63 3.245340 49,069 49,069 6,373 55,442

Jail 266.11 16.409225 248,164 248,164 32,912 281,076

MDOT Road Crew 0.64 0.039465 597 597 74 671

Schedule 5.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations



MAXCAP7/2/2018 11:05:49 AM

Activity - Human Resources

Page C-109




UnitsAllocation

PctGross


AllocationStep 1


RC Road Crew 0.97 0.059813 904 904 111 1,015


Human Services 0.38 0.023432 354 354 41 395

Parks & Rec 59.29 3.656017 55,282 55,282 7,192 62,474

Health 211.38 13.034390 197,093 197,093 25,645 222,738

H-Animal Control 19.77 1.219084 18,434 18,434 2,393 20,827

Lodging Tax 1.00 0.061663 932 932 113 1,045

ROD Automation 1.62 0.099895 1,509 1,509 187 1,696

Sh Narcotics Shr 4.00 0.246653 3,730 3,730 475 4,205

283-694 CDBG Admin 2.31 0.142442 2,153 2,153 276 2,429

283-691 HOME 0.52 0.032065 485 485 58 543

283-694 CDBG HR 0.66 0.040698 615 615 76 691

283-694 CDBG LGA 0.02 0.001233 18 18 2 20

283-695 6950 COC 0.06 0.003700 55 55 5 60

283-695 6951 COC 0.09 0.005550 83 83 8 91



CCF IHC ASO 5.00 0.308317 4,660 4,660 596 5,256

CCF IHC CP 58.34 3.597437 54,395 54,395 7,075 61,470

CCF JD Juve Det 65.81 4.058062 61,361 61,361 7,981 69,342

CCF JD Fac Mgmt 4.72 0.291051 4,401 4,401 562 4,963


SP Comm. Correct 2.00 0.123327 1,864 1,864 238 2,102

DPW Resource Rec 1.00 0.061663 932 932 113 1,045

DPW Admin & Fin 10.49 0.646848 9,781 9,781 1,263 11,044

DPW NK Landfill 0.96 0.059197 894 894 111 1,005

DPW SK Landfill 14.57 0.898434 13,585 13,585 1,754 15,339

DPW WTE 6.30 0.388479 5,872 5,872 754 6,626

DPW Mat. Recycle 10.44 0.643765 9,733 9,733 1,257 10,990

DPW NK Transfer 6.27 0.386629 5,844 5,844 750 6,594

DPW Sparta LF 0.46 0.028365 428 428 51 479

DPW Kentwood LF 2.41 0.148609 2,249 2,249 288 2,537

DPW HHW 1.46 0.090028 1,361 1,361 169 1,530

Risk Managment 1.00 0.061663 932 932 113 1,045

Schedule .4 Total for Human Resources 1,621.71 100.000000 1,512,084 1,512,084 191,805 1,703,889

Schedule 5.4.1






MAXCAP7/2/2018 11:05:49 AM

Activity - Human Resources

Page C-110


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 4.75 0.395603 959 959 959

Purchasing 101-233 2.90 0.241526 584 584 75 659

Treasurer 101-253 6.95 0.578829 1,401 1,401 182 1,583

Facilities Mgmt 101-265-2601 0.10 0.008328 20 20 2 22

Building & Grounds 28.30 2.356958 5,707 5,707 767 6,474


Fleet Services 2.83 0.235696 570 570 74 644

Information Technology 1.00 0.083285 202 202 25 227

Circuit Court 55.51 4.623137 11,195 11,195 1,516 12,711


District Court 22.77 1.896394 4,592 4,592 617 5,209

Probate Court 9.94 0.827850 2,003 2,003 269 2,272

Cir Ct Referee 7.15 0.595486 1,440 1,440 187 1,627

F.O.C. 79.16 6.592821 15,963 15,963 2,160 18,123

County Clerk 4.92 0.409761 992 992 130 1,122


Clerk Circuit Ct 17.07 1.421671 3,443 3,443 459 3,902

Equalization 11.69 0.973599 2,358 2,358 314 2,672

Prosecutor 12.85 1.070209 2,591 2,591 343 2,934

Pros Atty CRP 12.86 1.071042 2,593 2,593 343 2,936

Pros Atty IV-E 2.48 0.206546 500 500 63 563

Pros Atty CVR 8.00 0.666278 1,615 1,615 215 1,830

Reg of Deeds 6.75 0.562172 1,360 1,360 175 1,535

Co-op Extension 1.00 0.083285 202 202 25 227

KCH Boiler Plant 0.05 0.004164 10 10 10


Sheriff 126.45 10.531357 25,499 25,499 3,460 28,959

SRO 279-301-3019 1.00 0.083285 202 202 25 227

SRO 279-301-3020 1.00 0.083285 202 202 25 227

SRO 279-301-3021 1.00 0.083285 202 202 25 227

SRO 279-301-3022 1.00 0.083285 202 202 25 227

SRO 279-301-3023 1.00 0.083285 202 202 25 227

SRO 279-301-3024 1.00 0.083285 202 202 25 227

SRO 279-301-3025 1.00 0.083285 202 202 25 227

SRO 279-301-3026 1.00 0.083285 202 202 25 227

CP 279-301-3030 1.00 0.083285 202 202 25 227

CP 279-301-3031 1.00 0.083285 202 202 25 227

CP 279-301-3032 1.00 0.083285 202 202 25 227

CP 279-301-3033 1.00 0.083285 202 202 25 227

KN Drug Enforce 1.00 0.083285 202 202 25 227

Twp Law Enf 37.55 3.127342 7,573 7,573 1,026 8,599

Twp Law Enf EP 12.76 1.062713 2,573 2,573 341 2,914

Twp Law Enf CS 1.00 0.083285 202 202 25 227

2nd Road Patrol 3.00 0.249854 604 604 77 681

E-911 52.63 4.383276 10,614 10,614 1,438 12,052

Jail 260.10 21.662359 52,454 52,454 7,481 59,935

MDOT Road Crew 0.62 0.051637 124 124 12 136

RC Road Crew 0.95 0.079121 192 192 25 217

Medical Examiner 0.45 0.037478 91 91 10 101

Parks & Rec 16.00 1.332556 3,225 3,225 430 3,655

Health 165.00 13.741984 33,272 33,272 4,514 37,786

H-Animal Control 17.05 1.420005 3,439 3,439 459 3,898

Schedule 5.4.2






MAXCAP7/2/2018 11:05:50 AM

Activity - Labor Relations

Page C-111

Allocation Basis: Average number of union FTE employees by department



UnitsAllocation

PctGross


AllocationStep 1


Lodging Tax 1.00 0.083285 202 202 25 227

ROD Automation 1.30 0.108270 261 261 32 293

Sh Narcotics Shr 4.00 0.333139 806 806 105 911

283-694 CDBG Admin 1.76 0.146581 355 355 42 397

283-691 HOME 0.39 0.032481 79 79 8 87

283-694 CDBG HR 0.50 0.041642 101 101 10 111

283-694 CDBG LGA 0.02 0.001666 4 4 4

283-695 6950 COC 0.04 0.003331 8 8 8

283-695 6951 COC 0.07 0.005830 14 14 2 16



CCF IHC ASO 4.00 0.333139 806 806 105 911

CCF IHC CP 52.38 4.362455 10,564 10,564 1,431 11,995

CCF JD Juve Det 50.53 4.208378 10,190 10,190 1,382 11,572

CCF JD Fac Mgmt 3.72 0.309819 749 749 98 847


SP Comm. Correct 2.00 0.166570 402 402 49 451

DPW Resource Rec 1.00 0.083285 202 202 25 227

DPW Admin & Fin 4.56 0.379778 921 921 119 1,040

DPW NK Landfill 0.66 0.054968 132 132 14 146

DPW SK Landfill 10.06 0.837845 2,029 2,029 273 2,302

DPW WTE 5.00 0.416424 1,008 1,008 132 1,140

DPW Mat. Recycle 8.00 0.666278 1,615 1,615 215 1,830

DPW NK Transfer 4.33 0.360623 872 872 112 984

DPW Sparta LF 0.32 0.026651 64 64 8 72

DPW Kentwood LF 1.66 0.138253 334 334 41 375

DPW HHW 1.01 0.084118 204 204 26 230

Schedule .4 Total for Labor Relations 1,200.70 100.000000 242,130 242,130 32,791 274,921

Schedule 5.4.2






MAXCAP7/2/2018 11:05:50 AM

Activity - Labor Relations

Page C-112


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 1,348,724 1.376782 6,586 6,586 6,586

Administrator 101-172 880,126 0.898435 4,298 4,298 4,298

Human Resources 101-270 1,084,569 1.107132 5,296 5,296 5,296

Purchasing 101-233 310,339 0.316795 1,516 1,516 1,516

Treasurer 101-253 619,761 0.632654 3,027 3,027 3,027

Facilities Mgmt 101-265-2601 228,170 0.232917 1,114 1,114 1,114

Building & Grounds 2,374,818 2.424222 11,597 11,597 11,597


Fleet Services 197,023 0.201122 962 962 962

Information Technology 2,704,036 2.760289 13,205 13,205 13,205

Commissioners 182,325 0.186118 890 890 890

Circuit Court 4,064,041 4.148586 19,846 (8,520) 11,326 11,326

Circuit Court Svcs 1,266,955 1.293312 6,187 (14,490) (8,303) (8,303)

District Court 1,704,057 1.739507 8,322 (15,073) (6,751) (6,751)

Probate Court 726,464 0.741577 3,548 (1,294) 2,254 2,254

Cir Ct Referee 809,265 0.826100 3,952 (125) 3,827 3,827

F.O.C. 5,511,160 5.625810 26,913 (3,459) 23,454 23,454

Elections 135,763 0.138587 663 (11,494) (10,831) (10,831)

County Clerk 395,850 0.404085 1,933 (1,643) 290 290

Concealed Pistol 42,336 0.043217 207 207 207

Clerk Circuit Ct 1,005,467 1.026384 4,910 (2,014) 2,896 2,896

Equalization 1,014,260 1.035360 4,953 (16,390) (11,437) (11,437)

Prosecutor 2,941,369 3.002559 14,364 (34,084) (19,720) (19,720)

Pros Atty CRP 1,169,002 1.193321 5,709 (95) 5,614 5,614

Pros Atty IV-E 735,283 0.750579 3,591 (925) 2,666 2,666

Pros Atty CVR 429,675 0.438614 2,098 2,098 2,098

Reg of Deeds 390,237 0.398355 1,906 (294) 1,612 1,612

Co-op Extension 125,630 0.128244 614 614 614

KCH Boiler Plant 2,247 0.002294 11 11 11

Drain Commissioner 321,194 0.327876 1,569 1,569 1,569

Sheriff 10,025,020 10.233573 48,956 (40,514) 8,442 8,442

SRO 279-301-3019 68,639 0.070067 335 335 335

SRO 279-301-3020 61,255 0.062529 299 299 299

SRO 279-301-3021 75,324 0.076891 368 368 368

SRO 279-301-3022 73,511 0.075040 359 359 359

SRO 279-301-3023 75,332 0.076899 368 368 368

SRO 279-301-3024 73,959 0.075498 361 361 361

SRO 279-301-3025 73,761 0.075295 360 360 360

SRO 279-301-3026 72,268 0.073771 353 353 353

CP 279-301-3030 74,023 0.075563 361 361 361

CP 279-301-3031 59,717 0.060959 292 292 292

CP 279-301-3032 69,820 0.071272 341 341 341

CP 279-301-3033 83,920 0.085666 410 410 410

KN Drug Enforce 73,931 0.075469 361 361 361

Marine 72,567 0.074077 354 354 354

Twp Law Enf 2,548,358 2.601372 12,445 (1,540) 10,905 10,905

Twp Law Enf EP 962,818 0.982848 4,702 (1,188) 3,514 3,514

Twp Law Enf CS 84,949 0.086716 415 415 415

2nd Road Patrol 226,276 0.230983 1,105 1,105 1,105

E-911 3,072,383 3.136299 15,004 (11,662) 3,342 3,342

Jail 17,833,133 18.204117 87,084 (175,623) (88,539) (88,539)

RC Road Crew 69,527 0.070973 340 340 340

Schedule 5.4.3






MAXCAP7/2/2018 11:05:50 AM

Activity - Term Payoff

Page C-113

Allocation Basis: Dollar amount of wages by department

Allocation Source: Trial balance


UnitsAllocation

PctGross


AllocationStep 1


Medical Examiner 214,960 0.219432 1,050 (387) 663 663

Human Services 18,396 0.018779 90 90 90

Fire Prevention 900 0.000919 4 4 4

Parks & Rec 2,467,349 2.518678 12,049 12,049 12,049

Health 12,566,726 12.828155 61,368 (36,278) 25,090 25,090

H-Animal Control 973,676 0.993932 4,755 (4,731) 24 24

Lodging Tax 61,056 0.062326 298 298 298

ROD Automation 76,737 0.078333 375 375 375

Sh Narcotics Shr 208,188 0.212519 1,017 (7,297) (6,280) (6,280)

283-694 CDBG Admin 129,789 0.132489 634 634 634

283-691 HOME 29,379 0.029990 143 143 143

283-694 CDBG HR 37,380 0.038158 183 183 183

283-694 CDBG LGA 1,307 0.001334 6 6 6

283-695 6950 COC 3,055 0.003119 15 15 15

283-695 6951 COC 4,892 0.004994 24 24 24


Community Action 274,361 0.280069 1,340 (196) 1,144 1,144

CCF IHC ASO 323,966 0.330706 1,582 1,582 1,582

CCF IHC CP 3,959,722 4.042097 19,337 (1,911) 17,426 17,426

CCF JD Juve Det 3,546,251 3.620025 17,318 (8,574) 8,744 8,744

CCF JD Fac Mgmt 223,444 0.228092 1,091 (2,011) (920) (920)

Veteran's Millage 336,586 0.343588 1,644 (365) 1,279 1,279

SP Comm. Correct 156,009 0.159254 762 762 762

DPW Resource Rec 61,321 0.062597 299 299 299

DPW Admin & Fin 688,121 0.702436 3,360 (1,189) 2,171 2,171

DPW NK Landfill 57,877 0.059081 283 283 283

DPW SK Landfill 828,799 0.846041 4,047 4,047 4,047

DPW WTE 339,896 0.346967 1,660 (11,238) (9,578) (9,578)

DPW Mat. Recycle 551,857 0.563337 2,695 2,695 2,695

DPW NK Transfer 348,924 0.356183 1,704 1,704 1,704

DPW Sparta LF 27,912 0.028493 136 136 136

DPW Kentwood LF 119,886 0.122380 585 (5,022) (4,437) (4,437)

DPW HHW 87,322 0.089139 426 426 426

Risk Managment 76,102 0.077685 372 372 372

Schedule .4 Total for Term Payoff 97,962,071 100.000000 478,387 (419,626) 58,761 0 58,761

Direct Billed 419,626 419,626 419,626

Schedule .3 Total for Term Payoff 97,962,071 100.000000 0 478,387 0 478,387

Schedule 5.4.3






MAXCAP7/2/2018 11:05:50 AM

Activity - Term Payoff

Page C-114

Receiving Department Total Human Resources Labor Relations Term Payoff

Fiscal Services 101-191 23,285 15,740 959 6,586

Administrator 101-172 12,559 8,261 0 4,298

Human Resources 101-270 19,553 14,257 0 5,296

Purchasing 101-233 7,305 5,130 659 1,516

Treasurer 101-253 17,175 12,565 1,583 3,027

Facilities Mgmt 101-265-2601 4,056 2,920 22 1,114

Building & Grounds 64,016 45,945 6,474 11,597

Central Services 10,293 7,229 1,335 1,729

Fleet Services 5,631 4,025 644 962

Information Technology 51,369 37,937 227 13,205

Commissioners 22,867 21,977 0 890

Circuit Court 117,950 93,913 12,711 11,326

Circuit Court Svcs 17,962 22,078 4,187 (8,303)

District Court 32,901 34,443 5,209 (6,751)

Probate Court 19,204 14,678 2,272 2,254

Cir Ct Referee 20,267 14,813 1,627 3,827

F.O.C. 138,856 97,279 18,123 23,454

Elections (9,806) 1,025 0 (10,831)

County Clerk 11,448 10,036 1,122 290

Concealed Pistol 1,479 1,045 227 207

Clerk Circuit Ct 27,646 20,848 3,902 2,896

Equalization 6,184 14,949 2,672 (11,437)

Prosecutor 24,962 41,748 2,934 (19,720)

Pros Atty CRP 28,389 19,839 2,936 5,614

Pros Atty IV-E 12,798 9,569 563 2,666

Pros Atty CVR 13,310 9,382 1,830 2,098

Reg of Deeds 12,023 8,876 1,535 1,612

Co-op Extension 2,943 2,102 227 614

KCH Boiler Plant 71 50 10 11

Drain Commissioner 7,391 5,597 225 1,569

Sheriff 188,291 150,890 28,959 8,442

SRO 279-301-3019 1,607 1,045 227 335

SRO 279-301-3020 1,571 1,045 227 299

SRO 279-301-3021 1,640 1,045 227 368

SRO 279-301-3022 1,631 1,045 227 359

SRO 279-301-3023 1,640 1,045 227 368

SRO 279-301-3024 1,633 1,045 227 361

SRO 279-301-3025 1,632 1,045 227 360

SRO 279-301-3026 1,625 1,045 227 353

CP 279-301-3030 1,633 1,045 227 361

CP 279-301-3031 1,564 1,045 227 292

CP 279-301-3032 1,613 1,045 227 341

CP 279-301-3033 1,682 1,045 227 410

KN Drug Enforce 1,633 1,045 227 361

Marine 2,880 2,526 0 354

Twp Law Enf 59,066 39,562 8,599 10,905

Twp Law Enf EP 19,866 13,438 2,914 3,514

Twp Law Enf CS 1,687 1,045 227 415

2nd Road Patrol 4,938 3,152 681 1,105

E-911 70,836 55,442 12,052 3,342

Jail 252,472 281,076 59,935 (88,539)

MDOT Road Crew 807 671 136 0

Schedule 5.5






MAXCAP7/2/2018 11:05:49 AM

Page C-115

Receiving Department Total Human Resources Labor Relations Term Payoff

RC Road Crew 1,572 1,015 217 340

Medical Examiner 8,605 7,841 101 663

Human Services 485 395 0 90

Fire Prevention 4 0 0 4

Parks & Rec 78,178 62,474 3,655 12,049

Health 285,614 222,738 37,786 25,090

H-Animal Control 24,749 20,827 3,898 24

Lodging Tax 1,570 1,045 227 298

ROD Automation 2,364 1,696 293 375

Sh Narcotics Shr (1,164) 4,205 911 (6,280)

283-694 CDBG Admin 3,460 2,429 397 634

283-691 HOME 773 543 87 143

283-694 CDBG HR 985 691 111 183

283-694 CDBG LGA 30 20 4 6

283-695 6950 COC 83 60 8 15

283-695 6951 COC 131 91 16 24

Housing Commissn 6,793 4,762 785 1,246

Community Action 6,988 5,098 746 1,144

CCF IHC ASO 7,749 5,256 911 1,582

CCF IHC CP 90,891 61,470 11,995 17,426

CCF JD Juve Det 89,658 69,342 11,572 8,744

CCF JD Fac Mgmt 4,890 4,963 847 (920)

Veteran's Millage 9,116 6,949 888 1,279

SP Comm. Correct 3,315 2,102 451 762

DPW Resource Rec 1,571 1,045 227 299

DPW Admin & Fin 14,255 11,044 1,040 2,171

DPW NK Landfill 1,434 1,005 146 283

DPW SK Landfill 21,688 15,339 2,302 4,047

DPW WTE (1,812) 6,626 1,140 (9,578)

DPW Mat. Recycle 15,515 10,990 1,830 2,695

DPW NK Transfer 9,282 6,594 984 1,704

DPW Sparta LF 687 479 72 136

DPW Kentwood LF (1,525) 2,537 375 (4,437)

DPW HHW 2,186 1,530 230 426

Risk Managment 1,417 1,045 0 372

Direct Bill 419,626 0 0 419,626

Total 2,457,197 1,703,889 274,921 478,387

Schedule 5.5






MAXCAP7/2/2018 11:05:49 AM

Page C-116

The Purchasing Department assists all County departments in procuring necessary goods and

services needed to operate and maintain department operations. In addition the County's Purchasing

Department also assists various County departments in securing medical goods and services. Services

include preparation of specifications, standardization, competitive prices, formal bidding, vendor

negotiations, and surplus disposal. Purchasing services assist all user departments in effective

management of their operations and finances. The cost of this department has been separated into the

following activities based on the assigned responsibilities of the individuals within this department. Those




Purchasing General - the costs associated with bidding, vendor negotiations and other

procurements services are allocated based on the dollar amount of vendor related purchased services

excluding capital improvement projects.

Purchasing CIP – this activity identifies the costs associated with bidding, vendor negotiations

and other procurements services associated with major Capital Improvement Projects. This activity is

allocated based on the dollar amount of purchased services of capital improvement projects.

Fleet Management - the Purchasing Department is responsible for overseeing the operation of all

County fleet vehicles. This activity was allocated directly to the Fleet Services schedule for redistribution

with other fleet related expenses.

Fire Commission - this function identifies the costs directly associated with providing support to

the Fire Commission. This function is allocated directly to the Fire Commission.

Airport – The Airport became a separate agency on 6-30-2016 but continued to receive support

services from the Purchasing Department. This activity includes the time the staff in the Purchasing






For Department Purchasing 101-233

Page C-117

Department spent supporting the Airport from 7-1-16 through 12-31-16. The cost identified in this activity

was allocated directly to the Airport.



service department. The procedure provides for an appropriate allocation of all service department

charges.








Page C-118


Expenditures Per Financial Statement: 431,769 431,769

Deductions:



Cost Adjustments:

Reimbursement -170

Total Departmental Cost Adjustments: -170 -170

Inbound Costs:



Fiscal Services 101-191 82,245 7,893 90,138

Administrator 101-172 3,721 640 4,361

Human Resources 101-270 6,649 656 7,305

Purchasing 101-233 72 72

Treasurer 101-253 613 613







Total To Be Allocated: 524,457 94,199 618,656

Schedule 6.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Purchasing 101-233


MAXCAP7/2/2018 11:05:51 AM

Page C-119

Total G&A Purch General Purch CIPS Fleet Mgmt

Wages & Benefits

SALARIES & WAGES 309,935 0 262,515 10,964 16,469

FRINGE BENEFITS 107,245 0 90,847 3,796 5,695


*Termination Payout 3,606 0 0 0 0

Supplies 467 0 395 17 25

Operating Expenses 4,577 0 3,877 162 243

Insurance 1,104 0 934 39 59

Training 1,602 0 1,357 57 85

Expendable Equip 2,177 0 1,844 77 116

Software 1,056 0 895 37 56

Departmental Total

Expenditures Per Financial Statement 431,769

Deductions


Cost Adjustments

Reimbursement (170) 0 (170) 0 0

Functional Cost 427,993 0 362,494 15,149 22,748

Allocation Step 1




1st Allocation 524,457 0 444,215 18,563 27,868

Allocation Step 2


2nd Allocation 94,199 0 79,907 3,306 4,969

Total For Purchasing 101-233

Schedule .3 Total 618,656 0 524,122 21,869 32,837

Schedule 6.3







MAXCAP7/2/2018 11:05:51 AM

Page C-120

Fire Commission Airport

Wages & Benefits

SALARIES & WAGES 11,388 8,599

FRINGE BENEFITS 3,936 2,971


*Termination Payout 0 0

Supplies 17 13

Operating Expenses 168 127

Insurance 41 31

Training 59 44

Expendable Equip 80 60

Software 39 29

Departmental Total


Deductions

*Total Disallowed Costs 0 0

Cost Adjustments

Reimbursement 0 0

Functional Cost 15,728 11,874

Allocation Step 1

Inbound - All Others 3,538 2,671

Reallocate Admin Costs 0 0

Unallocated Costs 0 0

1st Allocation 19,266 14,545

Allocation Step 2

Inbound - All Others 3,436 2,581

2nd Allocation 3,436 2,581

Total For Purchasing 101-233

Schedule .3 Total 22,702 17,126

Schedule 6.3







MAXCAP7/2/2018 11:05:51 AM

Page C-121


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 170,742 0.258376 1,147 1,147 1,147

Administrator 101-172 203,669 0.308203 1,369 1,369 1,369

Human Resources 101-270 314,919 0.476553 2,115 2,115 2,115

Purchasing 101-233 10,804 0.016349 72 72 72

Treasurer 101-253 113,522 0.171788 762 762 135 897

Facilities Mgmt 101-265-2601 145,555 0.220262 977 977 172 1,149

Building & Grounds 5,077,604 7.683713 34,131 34,131 6,203 40,334

Central Services 269,029 0.407110 1,808 1,808 322 2,130

Fleet Services 235,169 0.355871 1,580 1,580 285 1,865

Information Technology 2,546,135 3.852953 17,116 17,116 3,106 20,222

Commissioners 206,338 0.312242 1,387 1,387 248 1,635

Circuit Court 6,275,177 9.495947 42,181 42,181 7,669 49,850

Circuit Court Svcs 112,690 0.170529 756 756 134 890

District Court 502,593 0.760552 3,378 3,378 608 3,986

Law Library 21,275 0.032195 143 143 24 167

Probate Court 251,065 0.379926 1,688 1,688 303 1,991

Cir Ct Referee 14,324 0.021676 96 96 15 111

Probation CC 42,584 0.064440 287 287 48 335

F.O.C. 344,648 0.521541 2,316 2,316 418 2,734

Elections 115,312 0.174497 775 775 137 912

County Clerk 74,614 0.112910 501 501 89 590

Concealed Pistol 3,253 0.004923 21 21 3 24

Clerk Circuit Ct 46,357 0.070150 311 311 54 365

Equalization 153,838 0.232796 1,034 1,034 180 1,214

Prosecutor 215,334 0.325855 1,447 1,447 261 1,708

Pros Atty CRP 77,590 0.117414 522 522 93 615

Pros Atty IV-E 17,539 0.026541 116 116 19 135

Pros Atty CVR 20,490 0.031007 138 138 23 161

Reg of Deeds 4,793 0.007253 31 31 4 35

Co-op Extension 277,270 0.419580 1,863 1,863 336 2,199

KCH Boiler Plant 918,835 1.390432 6,175 6,175 1,120 7,295

Drain Commissioner 58,684 0.088804 395 395 68 463

Sheriff 3,350,710 5.070481 22,523 22,523 4,088 26,611

SRO 279-301-3019 1,115 0.001687 7 7 1 8

SRO 279-301-3020 367 0.000555 2 2 2

SRO 279-301-3021 974 0.001474 6 6 1 7

SRO 279-301-3022 963 0.001457 6 6 1 7

SRO 279-301-3023 919 0.001391 6 6 1 7

SRO 279-301-3024 365 0.000552 2 2 2

SRO 279-301-3025 249 0.000377 1 1 1

SRO 279-301-3026 188 0.000284 1 1 1

CP 279-301-3030 1,083 0.001639 7 7 1 8

CP 279-301-3031 2,054 0.003108 13 13 2 15

CP 279-301-3032 1,071 0.001621 7 7 1 8

KN Drug Enforce 424 0.000642 2 2 2

Emergency Mgmt 471,401 0.713350 3,168 3,168 568 3,736

Marine 38,690 0.058548 260 260 43 303

Twp Law Enf 15,133 0.022900 101 101 17 118

Twp Law Enf EP 6,560 0.009927 44 44 6 50

Twp Law Enf CS 7,360 0.011138 49 49 7 56

2nd Road Patrol 51,477 0.077898 344 344 58 402

E-911 68,427 0.103548 460 460 80 540

Schedule 6.4.1






MAXCAP7/2/2018 11:05:51 AM

Activity - Purch General

Page C-122


UnitsAllocation

PctGross


AllocationStep 1


Dispatch 261-325 4,497,683 6.806144 30,236 30,236 5,497 35,733

Jail 9,968,186 15.084413 67,066 67,066 12,515 79,581

MDOT Road Crew 3,683 0.005573 24 24 3 27

RC Road Crew 8,330 0.012605 56 56 7 63

Health Prev Prog 1,489,167 2.253490 10,011 10,011 1,817 11,828

Medical Examiner 1,438,395 2.176659 9,669 9,669 1,753 11,422

Human Services 428,006 0.647683 2,877 2,877 516 3,393

Guardianship 389,222 0.588992 2,615 2,615 472 3,087

ACSET 65,000 0.098362 436 436 74 510

Zoo 20,924 0.031663 141 141 23 164

Fire Prevention 627,590 0.949704 4,217 4,217 758 4,975

Parks & Rec 2,130,375 3.223802 14,321 14,321 2,600 16,921

Health 6,124,348 9.267704 41,167 41,167 7,486 48,653

H-Animal Control 314,695 0.476214 2,114 2,114 382 2,496

Lodging Tax 236 0.000357 1 1 1

ROD Automation 253,643 0.383827 1,705 1,705 306 2,011

Sh Narcotics Shr 71,646 0.108419 481 481 86 567

Sh Narcotics Fed 106,594 0.161304 716 716 126 842

283-694 CDBG Admin 54,680 0.082745 367 367 63 430

283-691 HOME 272,823 0.412851 1,834 1,834 330 2,164

283-694 CDBG HR 361,744 0.547411 2,430 2,430 438 2,868

283-694 CDBG LGA 285,344 0.431798 1,918 1,918 344 2,262

283-695 6950 COC 409,046 0.618991 2,749 2,749 493 3,242

283-695 6951 COC 866,673 1.311498 5,825 5,825 1,057 6,882

Housing Commissn 43,770 0.066235 294 294 50 344

Community Action 254,519 0.385152 1,711 1,711 307 2,018

CC Milk Meal 116,945 0.176968 785 785 139 924

CCF IHC ASO 15,912 0.024079 106 106 18 124

CCF IHC CP 815,542 1.234124 5,480 5,480 992 6,472

CCF IHC YDIP 218,037 0.329946 1,465 1,465 263 1,728

CCF IHC CASA 271,294 0.410537 1,823 1,823 327 2,150

CCF IC ICP 158 0.000239 1 1 1

CCF FFC FFCP 158 0.000239 1 1 1

CCF JD Juve Det 999,152 1.511972 6,715 6,715 1,218 7,933

CCF JD Fac Mgmt 367,552 0.556200 2,469 2,469 445 2,914

Veteran's Millage 93,326 0.141226 626 626 111 737

SP Comm. Correct 688,892 1.042470 4,629 4,629 834 5,463

SP Remonum. 110,789 0.167652 744 744 132 876

SP Ag Preservation 38,364 0.058055 257 257 42 299

DPW Resource Rec 175,835 0.266083 1,182 1,182 210 1,392

DPW Act 451 362 0.000548 2 2 2

DPW Admin & Fin 403,964 0.611301 2,716 2,716 486 3,202

DPW NK Landfill 660,390 0.999339 4,438 4,438 801 5,239

DPW LTE 43,102 0.065224 289 289 50 339

DPW SK Landfill 1,180,198 1.785941 7,932 7,932 1,438 9,370

DPW WTE 1,027,318 1.554595 6,904 6,904 1,252 8,156

DPW Mat. Recycle 2,079,195 3.146354 13,978 13,978 2,538 16,516

DPW NK Transfer 1,248,575 1.889413 8,393 8,393 1,521 9,914

DPW Sparta LF 82,637 0.125051 555 555 99 654

DPW Kentwood LF 250,203 0.378621 1,682 1,682 302 1,984

DPW Ordinance 21,142 0.031993 142 142 24 166

DPW HHW 140,514 0.212634 945 945 168 1,113

Schedule 6.4.1






MAXCAP7/2/2018 11:05:51 AM


Page C-123

Allocation Basis: Dollar amount of purchased services

Allocation Source: Purchasing allocation summary


UnitsAllocation

PctGross


AllocationStep 1


Deliquent Tax 468,579 0.709080 3,149 3,149 564 3,713

Office Equipment 56,751 0.085879 381 381 65 446

Risk Managment 1,144,973 1.732637 7,696 7,696 1,396 9,092

Non Allocated 15,225 0.023039 102 102 17 119

Schedule .4 Total for Purch General 66,082,687 100.000000 444,215 444,215 79,907 524,122

Schedule 6.4.1






MAXCAP7/2/2018 11:05:51 AM


Page C-124

Allocation Basis: Dollar amount of purchased capital projects

Allocation Source: Purchasing allocation summary


UnitsAllocation

PctGross


AllocationStep 1


Facilities Mgmt 101-265-2601 3,261,590 40.413187 7,506 7,506 1,369 8,875

Fleet Services 163,444 2.025176 376 376 64 440

Information Technology 1,889,739 23.415076 4,346 4,346 768 5,114

County Clerk 111,790 1.385150 257 257 41 298

Equalization 128,948 1.597748 296 296 50 346

Sheriff 6,936 0.085941 15 15 2 17

Jail 1,295,977 16.057985 2,980 2,980 526 3,506

Zoo 112,727 1.396760 260 260 41 301

Parks & Rec 1,042,900 12.922199 2,398 2,398 424 2,822

DPW NK Landfill 1,650 0.020445 4 4 4

DPW SK Landfill 47,307 0.586164 108 108 18 126

DPW Kentwood LF 7,468 0.092533 17 17 3 20

Schedule .4 Total for Purch CIPS 8,070,476 99.998364 18,563 18,563 3,306 21,869

Schedule 6.4.2






MAXCAP7/2/2018 11:05:51 AM

Activity - Purch CIPS

Page C-125

Allocation Basis: Direct allocation to Fleet Services

Allocation Source: Purchasing department


UnitsAllocation

PctGross


AllocationStep 1


Fleet Services 100 100.000000 27,868 27,868 4,969 32,837

Schedule .4 Total for Fleet Mgmt 100 100.000000 27,868 27,868 4,969 32,837

Schedule 6.4.3






MAXCAP7/2/2018 11:05:51 AM

Activity - Fleet Mgmt

Page C-126

Allocation Basis: Direct allocation to Fire Prevention

Allocation Source: Purchasing department


UnitsAllocation

PctGross


AllocationStep 1


Fire Prevention 100 100.000000 19,266 19,266 3,436 22,702

Schedule .4 Total for Fire Commission 100 100.000000 19,266 19,266 3,436 22,702

Schedule 6.4.4






MAXCAP7/2/2018 11:05:51 AM

Activity - Fire Commission

Page C-127

Allocation Basis: Direct allocation to Airport

Allocation Source: Purchasing


UnitsAllocation

PctGross


AllocationStep 1


Aeronautics 100 100.000000 14,545 14,545 2,581 17,126

Schedule .4 Total for Airport 100 100.000000 14,545 14,545 2,581 17,126

Schedule 6.4.5






MAXCAP7/2/2018 11:05:51 AM

Activity - Airport

Page C-128

Receiving Department Total Purch General Purch CIPS Fleet Mgmt Fire Commission

Fiscal Services 101-191 1,147 1,147 0 0 0

Administrator 101-172 1,369 1,369 0 0 0

Human Resources 101-270 2,115 2,115 0 0 0

Purchasing 101-233 72 72 0 0 0

Treasurer 101-253 897 897 0 0 0

Facilities Mgmt 101-265-2601 10,024 1,149 8,875 0 0

Building & Grounds 40,334 40,334 0 0 0


Fleet Services 35,142 1,865 440 32,837 0

Information Technology 25,336 20,222 5,114 0 0

Commissioners 1,635 1,635 0 0 0

Circuit Court 49,850 49,850 0 0 0

Circuit Court Svcs 890 890 0 0 0

District Court 3,986 3,986 0 0 0


Probate Court 1,991 1,991 0 0 0

Cir Ct Referee 111 111 0 0 0

Probation CC 335 335 0 0 0

F.O.C. 2,734 2,734 0 0 0

Elections 912 912 0 0 0

County Clerk 888 590 298 0 0

Concealed Pistol 24 24 0 0 0

Clerk Circuit Ct 365 365 0 0 0

Equalization 1,560 1,214 346 0 0

Prosecutor 1,708 1,708 0 0 0

Pros Atty CRP 615 615 0 0 0

Pros Atty IV-E 135 135 0 0 0

Pros Atty CVR 161 161 0 0 0


Co-op Extension 2,199 2,199 0 0 0

KCH Boiler Plant 7,295 7,295 0 0 0

Drain Commissioner 463 463 0 0 0

Sheriff 26,628 26,611 17 0 0

SRO 279-301-3019 8 8 0 0 0

SRO 279-301-3020 2 2 0 0 0

SRO 279-301-3021 7 7 0 0 0

SRO 279-301-3022 7 7 0 0 0

SRO 279-301-3023 7 7 0 0 0

SRO 279-301-3024 2 2 0 0 0

SRO 279-301-3025 1 1 0 0 0

SRO 279-301-3026 1 1 0 0 0

CP 279-301-3030 8 8 0 0 0

CP 279-301-3031 15 15 0 0 0

CP 279-301-3032 8 8 0 0 0


Emergency Mgmt 3,736 3,736 0 0 0

Marine 303 303 0 0 0

Twp Law Enf 118 118 0 0 0

Twp Law Enf EP 50 50 0 0 0


2nd Road Patrol 402 402 0 0 0

E-911 540 540 0 0 0

Schedule 6.5






MAXCAP7/2/2018 11:05:50 AM

Page C-129


Dispatch 261-325 35,733 35,733 0 0 0

Jail 83,087 79,581 3,506 0 0



Health Prev Prog 11,828 11,828 0 0 0

Medical Examiner 11,422 11,422 0 0 0

Human Services 3,393 3,393 0 0 0

Guardianship 3,087 3,087 0 0 0

ACSET 510 510 0 0 0

Zoo 465 164 301 0 0

Fire Prevention 27,677 4,975 0 0 22,702

Parks & Rec 19,743 16,921 2,822 0 0

Health 48,653 48,653 0 0 0

H-Animal Control 2,496 2,496 0 0 0

Lodging Tax 1 1 0 0 0

ROD Automation 2,011 2,011 0 0 0


Sh Narcotics Fed 842 842 0 0 0

283-694 CDBG Admin 430 430 0 0 0

283-691 HOME 2,164 2,164 0 0 0

283-694 CDBG HR 2,868 2,868 0 0 0

283-694 CDBG LGA 2,262 2,262 0 0 0

283-695 6950 COC 3,242 3,242 0 0 0

283-695 6951 COC 6,882 6,882 0 0 0

Housing Commissn 344 344 0 0 0

Community Action 2,018 2,018 0 0 0

CC Milk Meal 924 924 0 0 0

CCF IHC ASO 124 124 0 0 0

CCF IHC CP 6,472 6,472 0 0 0

CCF IHC YDIP 1,728 1,728 0 0 0

CCF IHC CASA 2,150 2,150 0 0 0

CCF IC ICP 1 1 0 0 0

CCF FFC FFCP 1 1 0 0 0

CCF JD Juve Det 7,933 7,933 0 0 0

CCF JD Fac Mgmt 2,914 2,914 0 0 0


SP Comm. Correct 5,463 5,463 0 0 0

SP Remonum. 876 876 0 0 0


DPW Resource Rec 1,392 1,392 0 0 0

DPW Act 451 2 2 0 0 0

DPW Admin & Fin 3,202 3,202 0 0 0

DPW NK Landfill 5,243 5,239 4 0 0

DPW LTE 339 339 0 0 0

DPW SK Landfill 9,496 9,370 126 0 0

DPW WTE 8,156 8,156 0 0 0

DPW Mat. Recycle 16,516 16,516 0 0 0

DPW NK Transfer 9,914 9,914 0 0 0

DPW Sparta LF 654 654 0 0 0

DPW Kentwood LF 2,004 1,984 20 0 0

DPW Ordinance 166 166 0 0 0

DPW HHW 1,113 1,113 0 0 0

Schedule 6.5






MAXCAP7/2/2018 11:05:50 AM

Page C-130


Aeronautics 17,126 0 0 0 0

Deliquent Tax 3,713 3,713 0 0 0

Office Equipment 446 446 0 0 0


Non Allocated 119 119 0 0 0


Total 618,656 524,122 21,869 32,837 22,702

Schedule 6.5






MAXCAP7/2/2018 11:05:51 AM

Page C-131

Receiving Department Airport

Fiscal Services 101-191 0

Administrator 101-172 0

Human Resources 101-270 0

Purchasing 101-233 0

Treasurer 101-253 0

Facilities Mgmt 101-265-2601 0

Building & Grounds 0

Central Services 0

Fleet Services 0

Information Technology 0

Commissioners 0

Circuit Court 0

Circuit Court Svcs 0

District Court 0

Law Library 0

Probate Court 0

Cir Ct Referee 0

Probation CC 0

F.O.C. 0

Elections 0

County Clerk 0

Concealed Pistol 0

Clerk Circuit Ct 0

Equalization 0

Prosecutor 0

Pros Atty CRP 0

Pros Atty IV-E 0

Pros Atty CVR 0

Reg of Deeds 0

Co-op Extension 0

KCH Boiler Plant 0

Drain Commissioner 0

Sheriff 0

SRO 279-301-3019 0

SRO 279-301-3020 0

SRO 279-301-3021 0

SRO 279-301-3022 0

SRO 279-301-3023 0

SRO 279-301-3024 0

SRO 279-301-3025 0

SRO 279-301-3026 0

CP 279-301-3030 0

CP 279-301-3031 0

CP 279-301-3032 0

KN Drug Enforce 0

Emergency Mgmt 0

Marine 0

Twp Law Enf 0

Twp Law Enf EP 0

Twp Law Enf CS 0

2nd Road Patrol 0

E-911 0

Schedule 6.5






MAXCAP7/2/2018 11:05:51 AM

Page C-132


Dispatch 261-325 0

Jail 0

MDOT Road Crew 0

RC Road Crew 0

Health Prev Prog 0

Medical Examiner 0

Human Services 0

Guardianship 0

ACSET 0

Zoo 0

Fire Prevention 0

Parks & Rec 0

Health 0

H-Animal Control 0

Lodging Tax 0

ROD Automation 0

Sh Narcotics Shr 0

Sh Narcotics Fed 0

283-694 CDBG Admin 0

283-691 HOME 0

283-694 CDBG HR 0

283-694 CDBG LGA 0

283-695 6950 COC 0

283-695 6951 COC 0

Housing Commissn 0

Community Action 0

CC Milk Meal 0

CCF IHC ASO 0

CCF IHC CP 0

CCF IHC YDIP 0

CCF IHC CASA 0

CCF IC ICP 0

CCF FFC FFCP 0

CCF JD Juve Det 0

CCF JD Fac Mgmt 0

Veteran's Millage 0

SP Comm. Correct 0

SP Remonum. 0

SP Ag Preservation 0

DPW Resource Rec 0

DPW Act 451 0

DPW Admin & Fin 0

DPW NK Landfill 0

DPW LTE 0

DPW SK Landfill 0

DPW WTE 0

DPW Mat. Recycle 0

DPW NK Transfer 0

DPW Sparta LF 0

DPW Kentwood LF 0

DPW Ordinance 0

DPW HHW 0

Schedule 6.5






MAXCAP7/2/2018 11:05:51 AM

Page C-133


Aeronautics 17,126

Deliquent Tax 0

Office Equipment 0

Risk Managment 0

Non Allocated 0

Direct Bill 0

Total 17,126

Schedule 6.5






MAXCAP7/2/2018 11:05:51 AM

Page C-134

The County Treasurer has legal responsibility for all County cash transactions, both

disbursements and receipts. A portion of the Treasurer's responsibility is maintenance of the

disbursement checking accounts, cash controls and accounting. This includes bank reconciliation’s and

fund cash balances. This service is a portion of the cash management processing system and is a direct

benefit to all County departments. The cost of this department has been separated into the following





Accounting/Banking – The costs of this activity are allocated to all departments based on the

number of revenue and expense accounting transaction postings generated by benefiting department.

Cash Receipts - The cash receipting function has been identified and related costs are allocated

based on the number of cash receipt postings generated by department.




charges.







For Department Treasurer 101-253

Page C-135



Inbound Costs:


Equipment Depreciation 326 326

Fiscal Services 101-191 11,530 1,481 13,011

Administrator 101-172 9,098 1,575 10,673

Human Resources 101-270 15,551 1,624 17,175

Purchasing 101-233 762 135 897

Treasurer 101-253 25,863 25,863







Schedule 7.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Treasurer 101-253


MAXCAP7/2/2018 11:05:53 AM

Page C-136

Total G&A Actng/Banking Receipt Posting General Gov't**

Wages & Benefits

SALARIES & WAGES 732,764 0 202,829 169,731 360,204

FRINGE BENEFITS 322,401 0 89,241 74,668 158,492


Supplies 4,995 0 1,383 1,157 2,455

Postage 20,608 0 0 0 20,608

Operating Expenses 22,461 0 6,217 5,202 11,042

Contract Services 226 0 63 52 111

Service Contracts 9,973 0 0 4,028 5,945

Bank Fees 75 0 75 0 0

Money Max 19,940 0 9,970 0 9,970

Advertising 200 0 0 0 200

Insurance 6,938 0 1,920 1,607 3,411

Tax Bonds 48,030 0 0 0 48,030

Expendable Equip 684 0 189 158 337

Departmental Total


Deductions


Functional Cost 1,189,295 0 311,887 256,603 620,805

Allocation Step 1



Unallocated Costs (641,769) 0 0 0 (641,769)

1st Allocation 590,162 0 323,686 266,476 0

Allocation Step 2



2nd Allocation 90,043 0 49,044 40,999 0

Total For Treasurer 101-253

Schedule .3 Total 680,205 0 372,730 307,475 0

Schedule 7.3







MAXCAP7/2/2018 11:05:52 AM

Page C-137


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 551 0.524797 1,698 1,698 1,698

Administrator 101-172 307 0.292400 945 945 945

Human Resources 101-270 583 0.555275 1,796 1,796 1,796

Purchasing 101-233 106 0.100959 327 327 327

Treasurer 101-253 2,467 2.349680 7,605 7,605 7,605

Facilities Mgmt 101-265-2601 386 0.367644 1,189 1,189 183 1,372



Fleet Services 779 0.741954 2,401 2,401 372 2,773


Commissioners 217 0.206680 669 669 100 769

Circuit Court 16,398 15.618191 50,632 50,632 8,407 59,039

Circuit Court Svcs 290 0.276209 893 893 134 1,027

District Court 902 0.859105 2,779 2,779 430 3,209

Law Library 11 0.010477 33 33 4 37

Probate Court 2,267 2.159192 6,988 6,988 1,099 8,087

Cir Ct Referee 28 0.026668 86 86 12 98

Probation CC 180 0.171440 554 554 81 635

F.O.C. 1,460 1.390569 4,498 4,498 702 5,200

Elections 122 0.116198 376 376 55 431

COMIT 9 0.008572 27 27 3 30

County Clerk 1,688 1.607726 5,202 5,202 821 6,023

Concealed Pistol 271 0.258112 834 834 126 960

Clerk Circuit Ct 645 0.614327 1,988 1,988 308 2,296

Equalization 339 0.322879 1,045 1,045 158 1,203

Prosecutor 3,030 2.885907 9,342 9,342 1,471 10,813

Pros Atty CRP 469 0.446696 1,445 1,445 223 1,668

Pros Atty IV-E 153 0.145724 471 471 69 540

Pros Atty CVR 231 0.220015 710 710 107 817

Reg of Deeds 1,596 1.520101 4,920 4,920 772 5,692

Co-op Extension 196 0.186679 604 604 90 694

KCH Boiler Plant 268 0.255255 825 825 124 949


Sheriff 3,152 3.002105 9,717 9,717 1,529 11,246

SRO 279-301-3019 37 0.035240 114 114 17 131

SRO 279-301-3020 14 0.013334 43 43 6 49

SRO 279-301-3021 35 0.033336 107 107 15 122

SRO 279-301-3022 35 0.033336 107 107 15 122

SRO 279-301-3023 34 0.032383 104 104 15 119

SRO 279-301-3024 15 0.014287 46 46 6 52

SRO 279-301-3025 12 0.011429 36 36 4 40

SRO 279-301-3026 10 0.009524 30 30 4 34

CP 279-301-3030 38 0.036193 118 118 18 136

CP 279-301-3031 66 0.062861 204 204 30 234

CP 279-301-3032 36 0.034288 111 111 15 126

CP 279-301-3033 10 0.009524 30 30 4 34

KN Drug Enforce 2 0.001905 6 6 6

Traffic & Safety 3 0.002857 9 9 9

Emergency Mgmt 61 0.058099 187 187 27 214

Marine 210 0.200013 646 646 97 743

Twp Law Enf 131 0.124770 403 403 59 462

Twp Law Enf EP 90 0.085720 277 277 41 318

Schedule 7.4.1






MAXCAP7/2/2018 11:05:52 AM

Activity - Actng/Banking

Page C-138


UnitsAllocation

PctGross


AllocationStep 1


Twp Law Enf CS 87 0.082863 267 267 39 306

2nd Road Patrol 98 0.093340 301 301 45 346

E-911 199 0.189536 613 613 93 706

Dispatch 261-325 764 0.727668 2,355 2,355 363 2,718

Jail 3,470 3.304982 10,698 10,698 1,681 12,379

MDOT Road Crew 58 0.055242 178 178 26 204

RC Road Crew 46 0.043812 142 142 21 163

Health Prev Prog 65 0.061909 201 201 29 230

Medical Examiner 501 0.477175 1,543 1,543 239 1,782

Human Services 156 0.148581 480 480 72 552

Guardianship 1,156 1.101026 3,562 3,562 554 4,116

ACSET 7 0.006667 21 21 2 23

Zoo 3 0.002857 9 9 9

Road Comm 464 0.441934 1,430 1,430 222 1,652

Fire Prevention 133 0.126675 409 409 60 469

Parks & Rec 6,280 5.981351 19,360 19,360 3,045 22,405

Health 9,429 8.980599 29,068 29,068 4,579 33,647

H-Animal Control 1,228 1.169602 3,784 3,784 590 4,374

Lodging Tax 1,060 1.009591 3,267 3,267 508 3,775

Corr/Det Fac. 616 0.586706 1,900 1,900 294 2,194

Senior Millage 729 0.694332 2,246 2,246 349 2,595

ROD Automation 397 0.378120 1,223 1,223 187 1,410

Zoo/Museum Millage 1,309 1.246750 4,034 4,034 630 4,664

Sh Narcotics Shr 188 0.179060 579 579 87 666

Sh Narcotics Fed 57 0.054289 175 175 25 200

283-694 CDBG Admin 207 0.197156 637 637 95 732

283-691 HOME 48 0.045717 148 148 22 170

283-694 CDBG HR 150 0.142867 463 463 69 532

283-694 CDBG LGA 321 0.305735 991 991 150 1,141

283-695 6950 COC 56 0.053337 172 172 25 197

283-695 6951 COC 34 0.032383 104 104 15 119


Community Action 286 0.272399 881 881 133 1,014

CC Juve AD 23 0.021906 71 71 10 81

CC Milk Meal 119 0.113341 367 367 55 422

CCF IHC ASO 38 0.036193 118 118 18 136

CCF IHC CP 1,173 1.117217 3,616 3,616 562 4,178

CCF IHC YDIP 12 0.011429 36 36 4 40

CCF IHC CASA 18 0.017144 55 55 7 62

CCF IC ICP 425 0.404789 1,309 1,309 204 1,513

CCF IC ICPO 45 0.042860 139 139 20 159

CCF FFC FFCP 99 0.094292 304 304 45 349

CCF FFC FFCPO 183 0.174297 564 564 83 647

CCF FFC FFCPPRC 163 0.155248 502 502 75 577

CCF JD Juve Det 840 0.800053 2,589 2,589 400 2,989

CCF JD Fac Mgmt 421 0.400979 1,298 1,298 203 1,501

CCF DHHS 794 0.756241 2,448 2,448 378 2,826

Vet's Trust 8 0.007620 24 24 3 27

Veteran's Millage 1,317 1.254369 4,059 4,059 634 4,693

SP Comm. Correct 407 0.387645 1,254 1,254 194 1,448

SP Remonum. 30 0.028573 92 92 13 105


Schedule 7.4.1






MAXCAP7/2/2018 11:05:52 AM


Page C-139

Allocation Basis: Number of general accounting transactions by dept.

Allocation Source: Transaction summary report


UnitsAllocation

PctGross


AllocationStep 1


KCBA Debt Service 300 0.285733 923 923 138 1,061

KC Constr. Fund 178 0.169535 548 548 80 628

DPW Resource Rec 198 0.188584 610 610 92 702

DPW Admin & Fin 517 0.492414 1,593 1,593 245 1,838

DPW NK Landfill 178 0.169535 548 548 80 628

DPW LTE 39 0.037145 121 121 19 140

DPW SK Landfill 1,654 1.575343 5,097 5,097 803 5,900

DPW WTE 1,196 1.139124 3,686 3,686 574 4,260

DPW Mat. Recycle 1,305 1.242940 4,022 4,022 628 4,650

DPW NK Transfer 1,120 1.066738 3,452 3,452 536 3,988

DPW Sparta LF 19 0.018096 58 58 7 65

DPW Kentwood LF 494 0.470508 1,522 1,522 235 1,757

DPW Ordinance 75 0.071433 231 231 32 263

DPW HHW 130 0.123818 400 400 58 458

Aeronautics 420 0.400027 1,295 1,295 202 1,497

Deliquent Tax 4,890 4.657453 15,075 15,075 2,373 17,448

Office Equipment 14 0.013334 43 43 6 49

Risk Managment 851 0.810530 2,623 2,623 405 3,028

Drain Revolving 2,151 2.048708 6,631 6,631 1,042 7,673

Lake Level Revol 126 0.120008 388 388 58 446

Drain Debt Serv 60 0.057147 184 184 26 210

Non Allocated 64 0.060956 198 198 29 227

Schedule .4 Total for Actng/Banking 104,993 100.000000 323,686 323,686 49,044 372,730

Schedule 7.4.1






MAXCAP7/2/2018 11:05:53 AM


Page C-140


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 419 1.452189 3,868 3,868 3,868

Administrator 101-172 8 0.027727 74 74 74

Human Resources 101-270 12 0.041590 111 111 111

Purchasing 101-233 31 0.107441 286 286 286

Treasurer 101-253 1,977 6.851974 18,258 18,258 18,258

Facilities Mgmt 101-265-2601 100 0.346584 921 921 150 1,071

Building & Grounds 350 1.213045 3,232 3,232 535 3,767


Fleet Services 4 0.013863 36 36 6 42


Commissioners 3 0.010398 27 27 4 31

Circuit Court 467 1.618549 4,311 4,311 717 5,028

Circuit Court Svcs 28 0.097044 258 258 41 299

District Court 274 0.949641 2,530 2,530 416 2,946

Probate Court 1,383 4.793262 12,774 12,774 2,136 14,910

Cir Ct Referee 1 0.003466 9 9 1 10

F.O.C. 338 1.171455 3,121 3,121 518 3,639

Elections 54 0.187156 498 498 79 577

COMIT 3 0.010398 27 27 4 31

County Clerk 1,530 5.302741 14,131 14,131 2,372 16,503


Clerk Circuit Ct 490 1.698264 4,523 4,523 754 5,277

Equalization 156 0.540672 1,439 1,439 237 1,676

Prosecutor 35 0.121305 323 323 51 374

Pros Atty CRP 63 0.218348 582 582 93 675

Pros Atty IV-E 10 0.034658 92 92 14 106

Pros Atty CVR 5 0.017329 45 45 7 52

Reg of Deeds 1,522 5.275015 14,057 14,057 2,360 16,417

KCH Boiler Plant 180 0.623852 1,662 1,662 277 1,939

Drain Commissioner 93 0.322324 858 858 137 995

Sheriff 1,034 3.583683 9,550 9,550 1,602 11,152

SRO 279-301-3019 30 0.103975 277 277 44 321

SRO 279-301-3020 22 0.076249 204 204 31 235

SRO 279-301-3021 26 0.090112 239 239 38 277

SRO 279-301-3022 24 0.083180 221 221 34 255

SRO 279-301-3023 24 0.083180 221 221 34 255

SRO 279-301-3024 24 0.083180 221 221 34 255

SRO 279-301-3025 20 0.069317 184 184 29 213

SRO 279-301-3026 20 0.069317 184 184 29 213

CP 279-301-3030 30 0.103975 277 277 44 321

CP 279-301-3031 60 0.207951 554 554 90 644

CP 279-301-3032 26 0.090112 239 239 38 277

CP 279-301-3033 20 0.069317 184 184 29 213

KN Drug Enforce 2 0.006932 18 18 2 20

Traffic & Safety 4 0.013863 36 36 6 42

Emergency Mgmt 23 0.079714 213 213 32 245

Marine 4 0.013863 36 36 6 42

Twp Law Enf 172 0.596125 1,587 1,587 264 1,851

Twp Law Enf EP 82 0.284199 757 757 121 878

Twp Law Enf CS 36 0.124770 332 332 54 386

2nd Road Patrol 6 0.020795 55 55 7 62

E-911 144 0.499082 1,329 1,329 220 1,549

Schedule 7.4.2






MAXCAP7/2/2018 11:05:53 AM

Activity - Receipt Posting

Page C-141


UnitsAllocation

PctGross


AllocationStep 1


Dispatch 261-325 727 2.519669 6,713 6,713 1,126 7,839

Jail 561 1.944339 5,179 5,179 870 6,049

MDOT Road Crew 28 0.097044 258 258 41 299

RC Road Crew 16 0.055454 147 147 22 169

Medical Examiner 57 0.197553 525 525 83 608

Human Services 1 0.003466 9 9 1 10

Guardianship 23 0.079714 213 213 32 245

Road Comm 457 1.583891 4,219 4,219 701 4,920

Fire Prevention 49 0.169826 453 453 73 526

Parks & Rec 387 1.341282 3,574 3,574 594 4,168

Health 3,028 10.494576 27,964 27,964 4,701 32,665

H-Animal Control 753 2.609781 6,953 6,953 1,168 8,121

Lodging Tax 1,006 3.486639 9,291 9,291 1,561 10,852

Corr/Det Fac. 525 1.819568 4,848 4,848 811 5,659

Senior Millage 521 1.805705 4,809 4,809 805 5,614

ROD Automation 264 0.914983 2,437 2,437 402 2,839

Zoo/Museum Millage 984 3.410391 9,089 9,089 1,528 10,617

Sh Narcotics Shr 18 0.062385 166 166 26 192

283-694 CDBG Admin 46 0.159429 424 424 67 491

283-691 HOME 21 0.072783 195 195 30 225

283-694 CDBG HR 83 0.287665 766 766 123 889

283-694 CDBG LGA 23 0.079714 213 213 32 245

283-695 6950 COC 37 0.128236 341 341 55 396

283-695 6951 COC 22 0.076249 204 204 31 235

Housing Commissn 86 0.298063 793 793 127 920

Community Action 47 0.162895 433 433 69 502

CC Milk Meal 12 0.041590 111 111 19 130

CCF IHC ASO 16 0.055454 147 147 22 169

CCF IHC CP 3 0.010398 27 27 4 31

CCF IC ICP 37 0.128236 341 341 55 396

CCF FFC FFCP 24 0.083180 221 221 34 255

CCF FFC FFCPPRC 1 0.003466 9 9 1 10

CCF JD Juve Det 12 0.041590 111 111 19 130

CCF DHHS 35 0.121305 323 323 51 374


SP Comm. Correct 21 0.072783 195 195 30 225

SP Remonum. 1 0.003466 9 9 1 10



KC Constr. Fund 5 0.017329 45 45 7 52

DPW Resource Rec 2 0.006932 18 18 2 20

DPW Admin & Fin 4 0.013863 36 36 6 42

DPW NK Landfill 2 0.006932 18 18 2 20

DPW LTE 5 0.017329 45 45 7 52

DPW SK Landfill 109 0.377777 1,006 1,006 165 1,171

DPW WTE 28 0.097044 258 258 41 299

DPW Mat. Recycle 6 0.020795 55 55 7 62

DPW NK Transfer 99 0.343119 912 912 147 1,059

DPW Ordinance 67 0.232212 618 618 98 716

DPW HHW 1 0.003466 9 9 1 10

Deliquent Tax 3,856 13.364291 35,674 35,674 6,308 41,982

Risk Managment 207 0.717430 1,911 1,911 314 2,225

Schedule 7.4.2






MAXCAP7/2/2018 11:05:53 AM


Page C-142

Allocation Basis: Number of cash receipt transactions by benefiting dept



UnitsAllocation

PctGross


AllocationStep 1


Drain Revolving 968 3.354937 8,942 8,942 1,502 10,444

Lake Level Revol 38 0.131702 352 352 55 407

Drain Debt Serv 18 0.062385 166 166 26 192

Non Allocated 4 0.013863 36 36 6 42

Schedule .4 Total for Receipt Posting 28,853 100.000000 266,476 266,476 40,999 307,475

Schedule 7.4.2






MAXCAP7/2/2018 11:05:53 AM


Page C-143

Receiving Department Total Actng/Banking Receipt Posting

Fiscal Services 101-191 5,566 1,698 3,868

Administrator 101-172 1,019 945 74

Human Resources 101-270 1,907 1,796 111

Purchasing 101-233 613 327 286

Treasurer 101-253 25,863 7,605 18,258

Facilities Mgmt 101-265-2601 2,443 1,372 1,071


Central Services 3,918 1,562 2,356


Information Technology 19,936 7,652 12,284

Commissioners 800 769 31

Circuit Court 64,067 59,039 5,028

Circuit Court Svcs 1,326 1,027 299

District Court 6,155 3,209 2,946

Law Library 37 37 0

Probate Court 22,997 8,087 14,910

Cir Ct Referee 108 98 10

Probation CC 635 635 0

F.O.C. 8,839 5,200 3,639

Elections 1,008 431 577

COMIT 61 30 31

County Clerk 22,526 6,023 16,503

Concealed Pistol 3,649 960 2,689

Clerk Circuit Ct 7,573 2,296 5,277

Equalization 2,879 1,203 1,676

Prosecutor 11,187 10,813 374

Pros Atty CRP 2,343 1,668 675

Pros Atty IV-E 646 540 106

Pros Atty CVR 869 817 52

Reg of Deeds 22,109 5,692 16,417

Co-op Extension 694 694 0

KCH Boiler Plant 2,888 949 1,939

Drain Commissioner 2,148 1,153 995

Sheriff 22,398 11,246 11,152

SRO 279-301-3019 452 131 321

SRO 279-301-3020 284 49 235

SRO 279-301-3021 399 122 277

SRO 279-301-3022 377 122 255

SRO 279-301-3023 374 119 255

SRO 279-301-3024 307 52 255

SRO 279-301-3025 253 40 213

SRO 279-301-3026 247 34 213

CP 279-301-3030 457 136 321

CP 279-301-3031 878 234 644

CP 279-301-3032 403 126 277

CP 279-301-3033 247 34 213


Traffic & Safety 51 9 42

Emergency Mgmt 459 214 245

Marine 785 743 42

Twp Law Enf 2,313 462 1,851

Twp Law Enf EP 1,196 318 878

Schedule 7.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Treasurer 101-253


MAXCAP7/2/2018 11:05:52 AM

Page C-144



2nd Road Patrol 408 346 62

E-911 2,255 706 1,549

Dispatch 261-325 10,557 2,718 7,839

Jail 18,428 12,379 6,049



Health Prev Prog 230 230 0

Medical Examiner 2,390 1,782 608

Human Services 562 552 10

Guardianship 4,361 4,116 245

ACSET 23 23 0

Zoo 9 9 0

Road Comm 6,572 1,652 4,920

Fire Prevention 995 469 526

Parks & Rec 26,573 22,405 4,168

Health 66,312 33,647 32,665

H-Animal Control 12,495 4,374 8,121

Lodging Tax 14,627 3,775 10,852

Corr/Det Fac. 7,853 2,194 5,659

Senior Millage 8,209 2,595 5,614

ROD Automation 4,249 1,410 2,839

Zoo/Museum Millage 15,281 4,664 10,617

Sh Narcotics Shr 858 666 192

Sh Narcotics Fed 200 200 0

283-694 CDBG Admin 1,223 732 491

283-691 HOME 395 170 225

283-694 CDBG HR 1,421 532 889

283-694 CDBG LGA 1,386 1,141 245

283-695 6950 COC 593 197 396

283-695 6951 COC 354 119 235

Housing Commissn 29,160 28,240 920

Community Action 1,516 1,014 502

CC Juve AD 81 81 0

CC Milk Meal 552 422 130

CCF IHC ASO 305 136 169

CCF IHC CP 4,209 4,178 31

CCF IHC YDIP 40 40 0

CCF IHC CASA 62 62 0

CCF IC ICP 1,909 1,513 396

CCF IC ICPO 159 159 0

CCF FFC FFCP 604 349 255

CCF FFC FFCPO 647 647 0

CCF FFC FFCPPRC 587 577 10

CCF JD Juve Det 3,119 2,989 130

CCF JD Fac Mgmt 1,501 1,501 0

CCF DHHS 3,200 2,826 374

Vet's Trust 27 27 0

Veteran's Millage 10,299 4,693 5,606

SP Comm. Correct 1,673 1,448 225

SP Remonum. 115 105 10

SP Ag Preservation 78 68 10

Schedule 7.5





MAXCAP7/2/2018 11:05:52 AM

Page C-145


KCBA Debt Service 1,103 1,061 42

KC Constr. Fund 680 628 52

DPW Resource Rec 722 702 20

DPW Admin & Fin 1,880 1,838 42

DPW NK Landfill 648 628 20

DPW LTE 192 140 52

DPW SK Landfill 7,071 5,900 1,171

DPW WTE 4,559 4,260 299

DPW Mat. Recycle 4,712 4,650 62

DPW NK Transfer 5,047 3,988 1,059

DPW Sparta LF 65 65 0

DPW Kentwood LF 1,757 1,757 0

DPW Ordinance 979 263 716

DPW HHW 468 458 10

Aeronautics 1,497 1,497 0

Deliquent Tax 59,430 17,448 41,982

Office Equipment 49 49 0

Risk Managment 5,253 3,028 2,225

Drain Revolving 18,117 7,673 10,444

Lake Level Revol 853 446 407

Drain Debt Serv 402 210 192

Non Allocated 269 227 42

Direct Bill 0 0 0

Total 680,205 372,730 307,475

Schedule 7.5





MAXCAP7/2/2018 11:05:52 AM

Page C-146

The Kent County Facilities Management department is responsible for making sure the necessary

building space needs for all departments is provided at the most reasonable cost possible. The cost of

this department has been separated into the following activities based on the assigned responsibilities of

the individuals within this department. Those individuals that spend 100% of their time related to a

specific activity have been assigned to their respective activity. If an individual is split between 2 or more

activities, a time and effort summary was used to distribute the appropriate percentage of effort between

the benefiting activities.

Facilities Management – This activity accounts for the costs associated with the Facilities

Director and support staff and includes professional in-house consulting services to departments in the

areas of building operations, renovations, energy conservation, additions, etc.. Costs included in this

activity have been allocated those departments and programs occupying space in facilities that are

managed by the Facilities Management department. The cost of this activity was allocated based on the

dollar amount of assigned wages by location as determined by the assigned square footage by serviced

facility.

Specific Services – This activity accounts for costs that are specifically associated with a

particular facility. The costs included in this activity is allocate based on the dollar amount of services by

benefiting location.









Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department Facilities Mgmt 101-265-2601

Page C-147



Cost Adjustments:


Total Departmental Cost Adjustments: -57,147 -57,147

Inbound Costs:



Fiscal Services 101-191 12,098 1,574 13,672

Administrator 101-172 11,430 362 11,792

Human Resources 101-270 3,725 331 4,056

Purchasing 101-233 8,483 1,541 10,024

Treasurer 101-253 2,110 333 2,443



Fleet Services 1,728 1,728





Schedule 8.2




For Department Facilities Mgmt 101-265-2601


MAXCAP7/2/2018 11:05:54 AM

Page C-148

Total G&A Facility Mgmt Specific Serv Fallasburg Dam**

Wages & Benefits

SALARIES & WAGES 228,170 0 225,890 0 2,280

FRINGE BENEFITS 89,627 0 88,731 0 896


Office Supplies 627 0 621 0 6

Operating Expenses 13,473 0 13,338 0 135

Contract Services 8,525 0 0 8,525 0

Utilities Misc 65,137 0 0 65,137 0

Repair & Maint 57,243 0 500 56,743 0

Departmental Total


Deductions


Cost Adjustments

Reimbursement (57,147) 0 (57,147) 0 0

Functional Cost 405,655 0 271,933 130,405 3,317

Allocation Step 1

Inbound - All Others 46,655 0 46,191 0 464



1st Allocation 448,529 0 318,124 130,405 0

Allocation Step 2

Inbound - All Others 132,987 0 131,680 0 1,307


2nd Allocation 131,680 0 131,680 0 0

Total For Facilities Mgmt 101-265-2601

Schedule .3 Total 580,209 0 449,804 130,405 0

Schedule 8.3







MAXCAP7/2/2018 11:05:54 AM

Page C-149

Allocation Basis: Assigned square footage by benefiting location

Allocation Source: Building summary list


UnitsAllocation

PctGross


AllocationStep 1



Fleet Services 585 0.055614 177 177 68 245

KCH Boiler Plant 14,725 1.399847 4,451 4,451 1,836 6,287

Sheriff 4,681 0.445004 1,413 1,413 580 1,993

Jail 25,593 2.433024 7,739 7,739 3,199 10,938

Parks & Rec 2,208 0.209906 667 667 271 938

Health 78,184 7.432639 23,645 23,645 9,788 33,433

H-Clinic N&S 14,218 1.351648 4,299 4,299 1,774 6,073

H-Clinic TB 1,880 0.178724 567 567 229 796

H-Animal Control 23,000 2.186518 6,955 6,955 2,875 9,830

MCDC 5,405 0.513832 1,632 1,632 675 2,307

CCF JD Fac Mgmt 86,617 8.234330 26,195 26,195 10,838 37,033

Non Allocated 24,190 2.299646 7,313 7,313 3,029 10,342

Schedule .4 Total for Facility Mgmt 1,051,901 100.000000 318,124 318,124 131,680 449,804

Schedule 8.4.1






MAXCAP7/2/2018 11:05:54 AM

Activity - Facility Mgmt

Page C-150

Allocation Basis: Dollar amount of charges by benefiting department

Allocation Source: Paid invoices


UnitsAllocation

PctGross


AllocationStep 1



Fleet Services 3,560 2.729957 3,560 3,560 3,560

CCF JD Fac Mgmt 27,113 20.791381 27,113 27,113 27,113

Non Allocated 31,074 23.828841 31,074 31,074 31,074

Schedule .4 Total for Specific Serv 130,405 100.000000 130,405 130,405 0 130,405

Schedule 8.4.2






MAXCAP7/2/2018 11:05:54 AM

Activity - Specific Serv

Page C-151

Receiving Department Total Facility Mgmt Specific Serv


Fleet Services 3,805 245 3,560

KCH Boiler Plant 6,287 6,287 0

Sheriff 1,993 1,993 0

Jail 10,938 10,938 0

Parks & Rec 938 938 0

Health 33,433 33,433 0

H-Clinic N&S 6,073 6,073 0

H-Clinic TB 796 796 0

H-Animal Control 9,830 9,830 0

MCDC 2,307 2,307 0

CCF JD Fac Mgmt 64,146 37,033 27,113

Non Allocated 41,416 10,342 31,074

Direct Bill 0 0 0

Total 580,209 449,804 130,405

Schedule 8.5






MAXCAP7/2/2018 11:05:53 AM

Page C-152

The Building and Grounds Departments is responsible for the operation and maintenance of

County real estate and buildings. Costs of this department are related to providing office space for County

departments and grant programs located at several locations. This department is responsible for

performing the necessary maintenance, repair, to keep all office space in efficient operating condition.

These costs include grounds maintenance, janitorial service, building maintenance, and other costs

related to operating County facilities. The costs in this schedule have been allocated as follows;

Administration Building - costs are allocation based on assigned square footage by occupant

departments.

District Court Building - costs are allocated directly to the District Court.

Co-op Extension Building - costs are allocated directly to the Co-op Extension Office.

82 Ionia Building - costs are allocation based on assigned square footage by occupant

departments.

Courthouse – the costs included in this cost center have been separated into the following

activities:

Courthouse – this activity includes the costs of utilities, maintenance, custodial, and

other building operating expenses including general building security. The costs in this

activity are allocation based on assigned square footage by occupant departments.

Courtroom / Transportation - This activity identifies the cost of providing bailiff security

and transporting inmates between the courts and jail. The basis of allocation is the

number of square feet by departments. The portion of space occupied by the Friend of

the Court has been included in other since this is not an eligible cost for IV-D grant

purposes.

Info Tech Building - costs are allocation based on assigned square footage by occupant

departments.






For Department Building & Grounds

Page C-153

HSC Building – The costs associated with this building have been separated between Direct

Expenses and Indirect Expenses.

HSC Building Direct Expense - This activity identifies the direct costs associated with

the building operations of the HSC building. Related costs are allocation based on

assigned square footage by occupant departments. The occupants at this facility are

charged rent for the space they occupy. The rent paid by Department of Health & Human

Services (HHS) was excluded from the cost plan in order to identify the gross amount of

costs related to DHHS. The County reconciles the total costs with the billed rent each

year and will calculate the difference which will be provided as a rent adjustment.

HSC Building Indirect Expense - This activity identifies the indirect costs associated

with the building operations of the HSC building. The indirect costs associated with the

HSC building were separately identified for rent reconciliation purposes in accordance

with the lease agreement. Related costs are allocation based on assigned square

footage by occupant departments.

Juvenile Detention Building - costs are allocated directly to Juvenile Detention.

South Clinic - costs are allocation based on assigned square footage by occupant departments.

Veteran’s Building - costs are allocation based on assigned square footage by occupant

departments











Page C-154



Cost Adjustments:

Parking Revenue -68,541


Security Admin 121,455


Inbound Costs:


Fiscal Services 101-191 67,642 9,198 76,840

Administrator 101-172 33,259 5,768 39,027

Human Resources 101-270 57,966 6,050 64,016

Purchasing 101-233 34,131 6,203 40,334

Treasurer 101-253 10,981 1,752 12,733

Facilities Mgmt 101-265-2601 301,729 96,518 398,247




Total Allocated Additions: 937,366 258,185 1,195,551 1,195,551


Schedule 9.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Building & Grounds


MAXCAP7/2/2018 11:05:56 AM

Page C-155

Total G&A Admin Building District Court Co-op Extension

Wages & Benefits




101-265-2602 711,651 0 711,651 0 0

101-265-2603 187,919 0 0 187,919 0

101-265-2604 47,047 0 0 0 47,047

101-265-2605 784,780 0 0 0 0

101-265-2606 8,080,819 0 0 0 0

101-265-2607 124,521 0 0 0 0

101-265-2608 13,183 0 0 0 0

101-265-2609 2,566,784 0 0 0 0

101-265-2615 35,000 0 0 0 0

101-265-2616 27,491 0 0 0 0

Departmental Total


Deductions


Cost Adjustments

Parking Revenue (68,541) 0 0 0 0

Reimbursement (3,022) 0 0 0 0

Security Admin 121,455 0 0 12,048 0

Functional Cost 12,629,087 0 711,651 199,967 47,047

Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 76,838 0 0 0 0

Inbound - Equipment Depreciation: Expendable Eq 354,820 0 28,010 42,284 0

Inbound - Fiscal Services 101-191: Accounting 40,956 39 2,452 5,514 1,458

Inbound - Fiscal Services 101-191: Payroll 5,174 0 0 466 0

Inbound - Fiscal Services 101-191: Budgeting 18,091 159 1,116 2,950 478

Inbound - Fiscal Services 101-191: Audit Services 3,421 7 234 378 148

Inbound - Administrator 101-172: County Admin 33,259 0 0 2,996 0

Inbound - Human Resources 101-270: Human Resources 40,662 0 0 3,664 0

Inbound - Human Resources 101-270: Labor Relations 5,707 0 0 354 0

Inbound - Human Resources 101-270: Term Payoff 11,597 0 0 912 0

Inbound - Purchasing 101-233: Purch General 34,131 236 4,782 913 315

Inbound - Treasurer 101-253: Actng/Banking 7,749 15 662 675 359

Inbound - Treasurer 101-253: Receipt Posting 3,232 0 213 9 18

Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 233,071 0 19,961 12,069 3,334

Schedule 9.3







MAXCAP7/2/2018 11:05:57 AM

Page C-156

Total G&A Admin Building District Court Co-op Extension

Inbound - Facilities Mgmt 101-265-2601: Specific Serv 68,658 0 3,400 0 0

Reallocate Admin Costs (456) 62 16 4

Unallocated Costs (6,204,099) 0 0 0 0

1st Allocation 7,362,354 0 772,543 273,167 53,161

Allocation Step 2Inbound - Central Services: Messenger Serv 1,333 0 0 0 0

Inbound - Central Services: Printing Serv 1,646 0 0 0 0

Inbound - Central Services: Postage 1,300 0 1,300 0 0Inbound - Information Technology: Dedicated Serv 16,074 0 0 0 0

Inbound - Information Technology: File Serv Admin 645 0 0 44 0

Inbound - Information Technology: File Serv Sheri 485 0 0 0 0

Inbound - Information Technology: File Serv Justi 104 0 0 104 0

Inbound - Information Technology: Justice System 5,472 0 0 1,172 0

Inbound - Information Technology 62,775 0 0 8,958 0Inbound - I.T. Fiscal/HR/Phone System: Accounting 20,505 44 1,403 2,263 889

Inbound - I.T. Fiscal/HR/Phone System: Payroll 18,120 0 0 1,632 0

Inbound - I.T. Fiscal/HR/Phone System: Telephone Supt 4,237 0 0 0 0

Inbound - Fiscal Services 101-191: Accounting 6,103 4 361 817 215

Inbound - Fiscal Services 101-191: Payroll 908 0 0 80 0

Inbound - Fiscal Services 101-191: Budgeting 2,187 19 132 352 57

Inbound - Administrator 101-172: County Admin 5,768 0 0 516 0

Inbound - Human Resources 101-270: Human Resources 5,283 0 0 467 0

Inbound - Human Resources 101-270: Labor Relations 767 0 0 42 0

Inbound - Purchasing 101-233: Purch General 6,203 38 864 163 54


Inbound - Treasurer 101-253: Receipt Posting 535 0 32 1 2

Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 96,518 0 8,265 4,995 1,371

Reallocate Admin Costs (107) 13 3 0

Unallocated Costs (509) 0 0 0 0

2nd Allocation 257,676 0 12,469 21,710 2,642

Total For Building & Grounds

Schedule .3 Total 7,620,030 0 785,012 294,877 55,803

Schedule 9.3







MAXCAP7/2/2018 11:05:57 AM

Page C-157

82 Ionia Courthouse Courtroom/Trans Info Tech Bldg HSC Direct

Wages & Benefits




101-265-2602 0 0 0 0 0

101-265-2603 0 0 0 0 0

101-265-2604 0 0 0 0 0

101-265-2605 784,780 0 0 0 0

101-265-2606 40,108 2,411,929 1,269,328 0 0

101-265-2607 0 0 0 124,521 0

101-265-2608 0 0 0 0 0

101-265-2609 0 0 0 0 736,887

101-265-2615 0 0 0 0 0

101-265-2616 0 0 0 0 0

Departmental Total


Deductions


Cost Adjustments

Parking Revenue (68,541) 0 0 0 0

Reimbursement (840) (340) 0 0 (1,842)

Security Admin 14,629 24,446 70,332 0 0

Functional Cost 770,136 2,436,035 1,339,660 124,521 735,045

Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 22,447 54,391 0 0 0

Inbound - Equipment Depreciation: Expendable Eq 0 214,486 0 0 0

Inbound - Fiscal Services 101-191: Accounting 8,223 10,488 1,797 1,570 0

Inbound - Fiscal Services 101-191: Payroll 734 2,009 1,479 0 0

Inbound - Fiscal Services 101-191: Budgeting 3,824 3,268 1,195 797 0

Inbound - Fiscal Services 101-191: Audit Services 645 915 69 168 0

Inbound - Administrator 101-172: County Admin 4,713 12,914 9,510 0 0

Inbound - Human Resources 101-270: Human Resources 5,761 15,787 11,628 0 0

Inbound - Human Resources 101-270: Labor Relations 402 1,926 2,401 0 0

Inbound - Human Resources 101-270: Term Payoff 1,496 2,563 5,752 0 0

Inbound - Purchasing 101-233: Purch General 3,972 19,733 33 836 0

Inbound - Treasurer 101-253: Actng/Banking 1,358 2,116 0 437 0


Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 46,377 103,155 0 5,172 0

Schedule 9.3







MAXCAP7/2/2018 11:05:57 AM

Page C-158

82 Ionia Courthouse Courtroom/Trans Info Tech Bldg HSC Direct

Inbound - Facilities Mgmt 101-265-2601: Specific Serv 64,480 650 0 0 0



1st Allocation 935,286 2,881,035 1,373,524 133,521 735,045

Allocation Step 2Inbound - Central Services: Messenger Serv 0 0 0 0 0

Inbound - Central Services: Printing Serv 0 1,618 0 0 0

Inbound - Central Services: Postage 0 0 0 0 0Inbound - Information Technology: Dedicated Serv 0 8,027 8,047 0 0




Inbound - Information Technology: Justice System 388 0 3,912 0 0

Inbound - Information Technology 8,958 15,702 22,438 0 0Inbound - I.T. Fiscal/HR/Phone System: Accounting 3,870 5,482 416 1,005 0

Inbound - I.T. Fiscal/HR/Phone System: Payroll 2,568 7,035 5,180 0 0

Inbound - I.T. Fiscal/HR/Phone System: Telephone Supt 455 3,405 0 0 0

Inbound - Fiscal Services 101-191: Accounting 1,220 1,601 263 231 0


Inbound - Fiscal Services 101-191: Budgeting 487 391 140 94 0

Inbound - Administrator 101-172: County Admin 815 2,248 1,650 0 0

Inbound - Human Resources 101-270: Human Resources 741 2,080 1,508 0 0


Inbound - Purchasing 101-233: Purch General 714 3,629 5 148 0

Inbound - Treasurer 101-253: Actng/Banking 212 359 0 66 0


Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 19,203 42,746 0 2,133 0



2nd Allocation 40,104 95,386 44,595 3,681 0


Schedule .3 Total 975,390 2,976,421 1,418,119 137,202 735,045

Schedule 9.3







MAXCAP7/2/2018 11:05:57 AM

Page C-159

HSC Indirect Juvenile Detent South Clinic Veterans Non Allocated**

Wages & Benefits




101-265-2602 0 0 0 0 0

101-265-2603 0 0 0 0 0

101-265-2604 0 0 0 0 0

101-265-2605 0 0 0 0 0

101-265-2606 0 0 0 0 4,359,454

101-265-2607 0 0 0 0 0

101-265-2608 0 0 0 0 13,183

101-265-2609 0 0 0 0 1,829,897

101-265-2615 0 35,000 0 0 0

101-265-2616 0 0 0 27,491 0

Departmental Total


Deductions


Cost Adjustments

Parking Revenue 0 0 0 0 0

Reimbursement 0 0 0 0 0

Security Admin 0 0 0 0 0

Functional Cost 0 35,000 0 27,491 6,202,534

Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 0 0 0 0 0

Inbound - Equipment Depreciation: Expendable Eq 0 65,540 4,500 0 0

Inbound - Fiscal Services 101-191: Accounting 7,405 0 0 1,429 581


Inbound - Fiscal Services 101-191: Budgeting 3,188 0 0 558 558

Inbound - Fiscal Services 101-191: Audit Services 666 1 0 139 51

Inbound - Administrator 101-172: County Admin 3,126 0 0 0 0

Inbound - Human Resources 101-270: Human Resources 3,822 0 0 0 0


Inbound - Human Resources 101-270: Term Payoff 874 0 0 0 0

Inbound - Purchasing 101-233: Purch General 3,038 0 0 185 88


Inbound - Treasurer 101-253: Receipt Posting 1,838 0 0 9 111

Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 41,404 0 0 1,599 0

Schedule 9.3







MAXCAP7/2/2018 11:05:57 AM

Page C-160

HSC Indirect Juvenile Detent South Clinic Veterans Non Allocated**

Inbound - Facilities Mgmt 101-265-2601: Specific Serv 0 0 0 128 0


Unallocated Costs 0 0 0 0 (6,204,099)

1st Allocation 68,127 100,543 4,500 31,902 0

Allocation Step 2Inbound - Central Services: Messenger Serv 1,333 0 0 0 0

Inbound - Central Services: Printing Serv 28 0 0 0 0

Inbound - Central Services: Postage 0 0 0 0 0Inbound - Information Technology: Dedicated Serv 0 0 0 0 0




Inbound - Information Technology: Justice System 0 0 0 0 0

Inbound - Information Technology 6,719 0 0 0 0Inbound - I.T. Fiscal/HR/Phone System: Accounting 3,995 0 0 834 304

Inbound - I.T. Fiscal/HR/Phone System: Payroll 1,705 0 0 0 0

Inbound - I.T. Fiscal/HR/Phone System: Telephone Supt 377 0 0 0 0

Inbound - Fiscal Services 101-191: Accounting 1,097 0 0 211 83


Inbound - Fiscal Services 101-191: Budgeting 383 0 0 66 66

Inbound - Administrator 101-172: County Admin 539 0 0 0 0

Inbound - Human Resources 101-270: Human Resources 487 0 0 0 0


Inbound - Purchasing 101-233: Purch General 544 0 0 32 12

Inbound - Treasurer 101-253: Actng/Banking 245 0 0 54 25


Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 17,147 0 0 658 0


Unallocated Costs 0 0 0 0 (509)

2nd Allocation 35,233 0 0 1,856 0


Schedule .3 Total 103,360 100,543 4,500 33,758 0

Schedule 9.3







MAXCAP7/2/2018 11:05:57 AM

Page C-161




UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 4,028 11.308889 87,366 87,366 87,366

Administrator 101-172 5,097 14.310180 110,565 110,565 110,565

Human Resources 101-270 3,760 10.556460 81,553 81,553 81,553

Purchasing 101-233 1,152 3.234320 24,985 24,985 24,985

Treasurer 101-253 3,015 8.464821 65,393 65,393 65,393

Facilities Mgmt 101-265-2601 1,365 3.832332 29,604 29,604 29,604

Central Services 3,450 9.686114 74,829 74,829 2,501 77,330

Information Technology 733 2.057948 15,896 15,896 525 16,421

Commissioners 2,960 8.310405 64,201 64,201 2,148 66,349

County Clerk 3,154 8.855073 68,407 68,407 2,283 70,690

Equalization 3,739 10.497501 81,100 81,100 2,722 83,822

Reg of Deeds 2,382 6.687630 51,663 51,663 1,725 53,388

Risk Managment 783 2.198327 16,981 16,981 565 17,546

Schedule .4 Total for Admin Building 35,618 100.000000 772,543 772,543 12,469 785,012

Schedule 9.4.1






MAXCAP7/2/2018 11:05:56 AM

Activity - Admin Building

Page C-162

Allocation Basis: Direct allocation to District Court



UnitsAllocation

PctGross


AllocationStep 1


District Court 100 100.000000 273,167 273,167 21,710 294,877

Schedule .4 Total for District Court 100 100.000000 273,167 273,167 21,710 294,877

Schedule 9.4.2






MAXCAP7/2/2018 11:05:56 AM

Activity - District Court

Page C-163

Allocation Basis: Direct allocation to Co-op Extension



UnitsAllocation

PctGross


AllocationStep 1


Co-op Extension 100 100.000000 53,161 53,161 2,642 55,803

Schedule .4 Total for Co-op Extension 100 100.000000 53,161 53,161 2,642 55,803

Schedule 9.4.3






MAXCAP7/2/2018 11:05:56 AM

Activity - Co-op Extension

Page C-164




UnitsAllocation

PctGross


AllocationStep 1


Probation CC 17,295 16.462492 153,970 153,970 6,596 160,566

F.O.C. 23,703 22.562038 211,018 211,018 9,046 220,064

Prosecutor 11,500 10.946439 102,380 102,380 4,391 106,771

Pros Atty CRP 5,556 5.288558 49,462 49,462 2,113 51,575

Pros Atty IV-E 2,638 2.511018 23,483 23,483 1,003 24,486

Pros Atty CVR 2,586 2.461521 23,022 23,022 984 24,006

283-694 CDBG Admin 829 0.789095 7,377 7,377 312 7,689

283-691 HOME 188 0.178950 1,671 1,671 68 1,739

283-694 CDBG HR 239 0.227496 2,125 2,125 85 2,210

283-694 CDBG LGA 8 0.007615 71 71 2 73

283-695 6950 COC 19 0.018085 167 167 6 173

283-695 6951 COC 31 0.029508 275 275 9 284

Housing Commissn 1,631 1.552491 14,518 14,518 619 15,137

Non Allocated 38,834 36.964694 345,747 (21,721) 324,026 14,870 338,896

Schedule .4 Total for 82 Ionia 105,057 100.000000 935,286 (21,721) 913,565 40,104 953,669

Direct Billed 21,721 21,721 21,721

Schedule .3 Total for 82 Ionia 105,057 100.000000 0 935,286 40,104 975,390

Schedule 9.4.4






MAXCAP7/2/2018 11:05:56 AM

Activity - 82 Ionia

Page C-165




UnitsAllocation

PctGross


AllocationStep 1


Circuit Court 103,550 49.863963 1,436,607 1,436,607 47,603 1,484,210

Circuit Court Svcs 5,515 2.655720 76,513 76,513 2,528 79,041

Probate Court 14,535 6.999254 201,651 201,651 6,668 208,319

Probation CC 512 0.246551 7,102 7,102 227 7,329

F.O.C. 974 0.469025 13,509 13,509 444 13,953

Clerk Circuit Ct 8,023 3.863434 111,305 111,305 3,679 114,984

Prosecutor 5,826 2.805480 80,826 80,826 2,675 83,501

SP Comm. Correct 368 0.177208 5,103 5,103 158 5,261

Non Allocated 68,362 32.919365 948,419 948,419 31,404 979,823

Schedule .4 Total for Courthouse 207,665 100.000000 2,881,035 2,881,035 95,386 2,976,421

Schedule 9.4.5






MAXCAP7/2/2018 11:05:56 AM

Activity - Courthouse

Page C-166




UnitsAllocation

PctGross


AllocationStep 1


Circuit Court 103,550 49.863963 684,896 684,896 22,250 707,146

Circuit Court Svcs 5,515 2.655720 36,475 36,475 1,181 37,656

Probate Court 14,535 6.999254 96,137 96,137 3,117 99,254

Probation CC 512 0.246551 3,386 3,386 108 3,494

Clerk Circuit Ct 8,023 3.863434 53,066 53,066 1,725 54,791

Prosecutor 5,826 2.805480 38,534 38,534 1,253 39,787

SP Comm. Correct 368 0.177208 2,433 2,433 74 2,507

Non Allocated 69,336 33.388390 458,597 458,597 14,887 473,484

Schedule .4 Total for Courtroom/Trans 207,665 100.000000 1,373,524 1,373,524 44,595 1,418,119

Schedule 9.4.6






MAXCAP7/2/2018 11:05:56 AM

Activity - Courtroom/Trans

Page C-167




UnitsAllocation

PctGross


AllocationStep 1



Schedule .4 Total for Info Tech Bldg 17,107 100.000000 133,521 133,521 3,681 137,202

Schedule 9.4.7






MAXCAP7/2/2018 11:05:56 AM

Activity - Info Tech Bldg

Page C-168




UnitsAllocation

PctGross


AllocationStep 1


ACSET 20,888 15.258075 112,154 (102,999) 9,155 9,155

Health 4,969 3.629710 26,680 (24,824) 1,856 1,856

283-694 CDBG Admin 116 0.084735 623 623 623

283-691 HOME 26 0.018992 140 140 140

283-694 CDBG HR 33 0.024106 177 177 177

283-694 CDBG LGA 1 0.000730 5 5 5

283-695 6950 COC 3 0.002191 16 16 16

283-695 6951 COC 4 0.002922 21 21 21


Community Action 2,563 1.872197 13,761 13,761 13,761

HHS Bldg Direct 107,874 78.798814 579,208 579,208 579,208

Schedule .4 Total for HSC Direct 136,898 100.000000 735,045 (127,823) 607,222 0 607,222

Direct Billed 127,823 127,823 127,823

Schedule .3 Total for HSC Direct 136,898 100.000000 0 735,045 0 735,045

Schedule 9.4.8






MAXCAP7/2/2018 11:05:56 AM

Activity - HSC Direct

Page C-169




UnitsAllocation

PctGross


AllocationStep 1


ACSET 20,888 15.258075 10,390 10,390 5,373 15,763

Health 4,969 3.629710 2,474 2,474 1,273 3,747

283-694 CDBG Admin 116 0.084735 56 56 26 82

283-691 HOME 26 0.018992 12 12 6 18

283-694 CDBG HR 33 0.024106 16 16 6 22

283-695 6950 COC 3 0.002191 1 1 1

283-695 6951 COC 4 0.002922 1 1 1

Housing Commissn 421 0.307528 208 208 104 312


HHS Bldg Indir. 107,874 78.798814 53,693 53,693 27,787 81,480

Schedule .4 Total for HSC Indirect 136,897 99.999270 68,127 68,127 35,233 103,360

Schedule 9.4.9






MAXCAP7/2/2018 11:05:56 AM

Activity - HSC Indirect

Page C-170

Allocation Basis: Direct allocation to Juvenile Detention



UnitsAllocation

PctGross


AllocationStep 1


CCF JD Fac Mgmt 100 100.000000 100,543 100,543 100,543

Schedule .4 Total for Juvenile Detent 100 100.000000 100,543 100,543 0 100,543

Schedule 9.4.10






MAXCAP7/2/2018 11:05:56 AM

Activity - Juvenile Detent

Page C-171




UnitsAllocation

PctGross


AllocationStep 1


H-Clinic N&S 10,718 66.476462 2,991 2,991 2,991

MCDC 5,405 33.523538 1,509 1,509 1,509

Schedule .4 Total for South Clinic 16,123 100.000000 4,500 4,500 0 4,500

Schedule 9.4.11






MAXCAP7/2/2018 11:05:56 AM

Activity - South Clinic

Page C-172




UnitsAllocation

PctGross


AllocationStep 1


Veteran's Millage 5,292 100.000000 31,902 (27,491) 4,411 1,856 6,267

Schedule .4 Total for Veterans 5,292 100.000000 31,902 (27,491) 4,411 1,856 6,267

Direct Billed 27,491 27,491 27,491

Schedule .3 Total for Veterans 5,292 100.000000 0 31,902 1,856 33,758

Schedule 9.4.12






MAXCAP7/2/2018 11:05:56 AM

Activity - Veterans

Page C-173

Receiving Department Total Admin Building District Court Co-op Extension 82 Ionia

Fiscal Services 101-191 87,366 87,366 0 0 0

Administrator 101-172 110,565 110,565 0 0 0

Human Resources 101-270 81,553 81,553 0 0 0

Purchasing 101-233 24,985 24,985 0 0 0

Treasurer 101-253 65,393 65,393 0 0 0

Facilities Mgmt 101-265-2601 29,604 29,604 0 0 0


Information Technology 153,623 16,421 0 0 0

Commissioners 66,349 66,349 0 0 0

Circuit Court 2,191,356 0 0 0 0


District Court 294,877 0 294,877 0 0


Probation CC 171,389 0 0 0 160,566

F.O.C. 234,017 0 0 0 220,064

County Clerk 70,690 70,690 0 0 0


Equalization 83,822 83,822 0 0 0

Prosecutor 230,059 0 0 0 106,771

Pros Atty CRP 51,575 0 0 0 51,575

Pros Atty IV-E 24,486 0 0 0 24,486

Pros Atty CVR 24,006 0 0 0 24,006

Reg of Deeds 53,388 53,388 0 0 0

Co-op Extension 55,803 0 0 55,803 0

ACSET 24,918 0 0 0 0

Health 5,603 0 0 0 0

H-Clinic N&S 2,991 0 0 0 0

MCDC 1,509 0 0 0 0

283-694 CDBG Admin 8,394 0 0 0 7,689

283-691 HOME 1,897 0 0 0 1,739

283-694 CDBG HR 2,409 0 0 0 2,210

283-694 CDBG LGA 78 0 0 0 73

283-695 6950 COC 190 0 0 0 173

283-695 6951 COC 306 0 0 0 284

Housing Commissn 17,709 0 0 0 15,137


HHS Bldg Direct 579,208 0 0 0 0

HHS Bldg Indir. 81,480 0 0 0 0

CCF JD Fac Mgmt 100,543 0 0 0 0

Veteran's Millage 6,267 0 0 0 0


Risk Managment 17,546 17,546 0 0 0

Non Allocated 1,792,203 0 0 0 338,896

Direct Bill 177,035 0 0 0 21,721

Total 7,620,030 785,012 294,877 55,803 975,390

Schedule 9.5






MAXCAP7/2/2018 11:05:56 AM

Page C-174

Receiving Department Courthouse Courtroom/Trans Info Tech Bldg HSC Direct HSC Indirect

Fiscal Services 101-191 0 0 0 0 0



Purchasing 101-233 0 0 0 0 0

Treasurer 101-253 0 0 0 0 0

Facilities Mgmt 101-265-2601 0 0 0 0 0




Circuit Court 1,484,210 707,146 0 0 0

Circuit Court Svcs 79,041 37,656 0 0 0

District Court 0 0 0 0 0

Probate Court 208,319 99,254 0 0 0

Probation CC 7,329 3,494 0 0 0

F.O.C. 13,953 0 0 0 0

County Clerk 0 0 0 0 0

Clerk Circuit Ct 114,984 54,791 0 0 0

Equalization 0 0 0 0 0

Prosecutor 83,501 39,787 0 0 0

Pros Atty CRP 0 0 0 0 0

Pros Atty IV-E 0 0 0 0 0

Pros Atty CVR 0 0 0 0 0


Co-op Extension 0 0 0 0 0

ACSET 0 0 0 9,155 15,763

Health 0 0 0 1,856 3,747

H-Clinic N&S 0 0 0 0 0

MCDC 0 0 0 0 0

283-694 CDBG Admin 0 0 0 623 82

283-691 HOME 0 0 0 140 18

283-694 CDBG HR 0 0 0 177 22

283-694 CDBG LGA 0 0 0 5 0

283-695 6950 COC 0 0 0 16 1

283-695 6951 COC 0 0 0 21 1

Housing Commissn 0 0 0 2,260 312

Community Action 0 0 0 13,761 1,934

HHS Bldg Direct 0 0 0 579,208 0

HHS Bldg Indir. 0 0 0 0 81,480

CCF JD Fac Mgmt 0 0 0 0 0


SP Comm. Correct 5,261 2,507 0 0 0


Non Allocated 979,823 473,484 0 0 0

Direct Bill 0 0 0 127,823 0

Total 2,976,421 1,418,119 137,202 735,045 103,360

Schedule 9.5






MAXCAP7/2/2018 11:05:56 AM

Page C-175

Receiving Department Juvenile Detent South Clinic Veterans

Fiscal Services 101-191 0 0 0

Administrator 101-172 0 0 0

Human Resources 101-270 0 0 0

Purchasing 101-233 0 0 0

Treasurer 101-253 0 0 0

Facilities Mgmt 101-265-2601 0 0 0

Central Services 0 0 0

Information Technology 0 0 0

Commissioners 0 0 0

Circuit Court 0 0 0

Circuit Court Svcs 0 0 0

District Court 0 0 0

Probate Court 0 0 0

Probation CC 0 0 0

F.O.C. 0 0 0

County Clerk 0 0 0

Clerk Circuit Ct 0 0 0

Equalization 0 0 0

Prosecutor 0 0 0

Pros Atty CRP 0 0 0

Pros Atty IV-E 0 0 0

Pros Atty CVR 0 0 0

Reg of Deeds 0 0 0


ACSET 0 0 0

Health 0 0 0

H-Clinic N&S 0 2,991 0

MCDC 0 1,509 0

283-694 CDBG Admin 0 0 0

283-691 HOME 0 0 0

283-694 CDBG HR 0 0 0

283-694 CDBG LGA 0 0 0

283-695 6950 COC 0 0 0

283-695 6951 COC 0 0 0

Housing Commissn 0 0 0

Community Action 0 0 0

HHS Bldg Direct 0 0 0

HHS Bldg Indir. 0 0 0

CCF JD Fac Mgmt 100,543 0 0

Veteran's Millage 0 0 6,267

SP Comm. Correct 0 0 0


Non Allocated 0 0 0

Direct Bill 0 0 27,491

Total 100,543 4,500 33,758

Schedule 9.5






MAXCAP7/2/2018 11:05:56 AM

Page C-176

The Central Services Department provides messenger, reproduction, mailing, and microfilm

services to all County departments. The cost of this department has been separated into the following





Messenger Service - Intra-departmental mail and delivery services are provided to all County

departments on a regularly scheduled basis. The cost of this service is allocated to the various

departments based on the number of stops made during a week as indicated on the messenger's route

schedule.

Printing Services - The department provides photo reproduction, offset printing, collating, and

binding services for all County departments. Charges for services are recorded as offsets to expenses of

the department. The basis of allocation is the dollar amount of direct billings by benefiting department.

Mail Service - Central Services processes mail for many County departments. Services include

sorting, metering, and sealing outgoing mail. Departments are charged directly for actual postage

consumed. Costs related to mailing services have been allocated to the user departments based on

postage charges.

Microfilm Services - The Central Services Department provides microfilm services to both

County departments and various private abstract companies. No charges were made to the County

departments for providing this service. The plan allocates the cost of the microfilm function to the various

users based on the number of frames shot. The revenue from the Non-General Fund agencies has been

shown as direct billings.






For Department Central Services

Page C-177

Records Retention - The Central Services Department stores records for different County

departments. This cost is allocated based on the number of boxes and books stored by each department.

Postage – this activity identifies specific postage cost that has been allocated directly to the

benefiting departments based on each departments share of the specific postage charges.



service department. The procedure provides for and appropriate allocation of all service department

charges.








Page C-178



Cost Adjustments:

Revenue -186,665

Storage Bldg Depr 9,747


Inbound Costs:



Fiscal Services 101-191 26,742 2,879 29,621

Administrator 101-172 5,239 904 6,143

Human Resources 101-270 9,315 978 10,293

Purchasing 101-233 1,808 322 2,130

Treasurer 101-253 3,374 544 3,918








Schedule 10.2






MAXCAP7/2/2018 11:05:58 AM

Page C-179

Total G&A Messenger Serv Printing Serv Mail Services

Wages & Benefits

SALARIES & WAGES 355,313 71,598 47,951 105,528 42,231

FRINGE BENEFITS 163,516 32,948 22,075 48,549 19,442


Office Supplies 2,319 467 313 688 276

Mail/Postage 20,431 255 0 0 18,876

Operating Supplies 72,752 0 0 47,397 3,262

Telephone 1,378 278 186 408 164

Travel 3,600 725 486 1,070 428

Repair & Maint 5,003 0 0 1,270 0

Equipment Rental 177,229 0 0 164,496 12,733

Insurance 2,504 505 338 742 298

Software 4,245 0 0 4,245 0

Departmental Total


Deductions


Cost Adjustments

Revenue (186,665) 0 0 (186,665) 0

Storage Bldg Depr 9,747 0 0 0 0

Functional Cost 631,372 106,776 71,349 187,728 97,710

Allocation Step 1Inbound - Building Depreciation: Co Admin Bldg 6,143 1,250 837 1,843 737

Inbound - Equipment Depreciation: Equipment Depr 3,938 1,733 0 459 889

Inbound - Building & Grounds 74,829 15,227 10,196 22,448 8,981

Inbound - All Others 46,478 9,364 6,273 13,813 5,527

Reallocate Admin Costs (134,350) 22,707 49,981 20,004


1st Allocation 762,760 0 111,362 276,272 133,848

Allocation Step 2

Inbound - Building & Grounds 2,501 503 338 767 298




2nd Allocation 40,938 0 6,883 15,433 6,051

Total For Central Services

Schedule .3 Total 803,698 0 118,245 291,705 139,899

Schedule 10.3







MAXCAP7/2/2018 11:05:59 AM

Page C-180

Microfilm Records Retent. Postage

Wages & Benefits

SALARIES & WAGES 84,531 3,474 0

FRINGE BENEFITS 38,900 1,602 0


Office Supplies 552 23 0

Mail/Postage 0 0 1,300

Operating Supplies 18,157 3,936 0

Telephone 328 14 0

Travel 856 35 0

Repair & Maint 3,733 0 0

Equipment Rental 0 0 0

Insurance 596 25 0

Software 0 0 0

Departmental Total


Deductions

*Total Disallowed Costs 0 0 0

Cost Adjustments

Revenue 0 0 0

Storage Bldg Depr 0 9,747 0

Functional Cost 147,653 18,856 1,300

Allocation Step 1Inbound - Building Depreciation: Co Admin Bldg 1,476 0 0

Inbound - Equipment Depreciation: Equipment Depr 857 0 0

Inbound - Building & Grounds 17,977 0 0

Inbound - All Others 11,050 451 0

Reallocate Admin Costs 40,020 1,638 0

Unallocated Costs 0 0 0

1st Allocation 219,033 20,945 1,300

Allocation Step 2

Inbound - Building & Grounds 595 0 0

Inbound - All Others 9,081 357 0

Reallocate Admin Costs 2,443 95 0

Unallocated Costs 0 0 0

2nd Allocation 12,119 452 0

Total For Central Services

Schedule .3 Total 231,152 21,397 1,300

Schedule 10.3







MAXCAP7/2/2018 11:05:59 AM

Page C-181

Allocation Basis: Number of weekly stops by department

Allocation Source: Messenger pickup delivery schedule


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 10 2.398082 2,666 2,666 2,666

Administrator 101-172 10 2.398082 2,666 2,666 2,666

Human Resources 101-270 10 2.398082 2,666 2,666 2,666

Purchasing 101-233 10 2.398082 2,666 2,666 2,666

Treasurer 101-253 10 2.398082 2,666 2,666 2,666

Facilities Mgmt 101-265-2601 10 2.398082 2,666 2,666 2,666

Building & Grounds 5 1.199041 1,333 1,333 1,333

Central Services 10 2.398082 2,666 2,666 2,666

Fleet Services 5 1.199041 1,333 1,333 91 1,424

Information Technology 10 2.398082 2,666 2,666 187 2,853

Commissioners 10 2.398082 2,666 2,666 187 2,853

Circuit Court 15 3.597111 4,002 4,002 752 4,754


District Court 15 3.597122 4,002 4,002 288 4,290

Probate Court 15 3.597122 4,002 4,002 288 4,290

Cir Ct Referee 15 3.597122 4,002 4,002 288 4,290

Probation CC 10 2.398082 2,666 2,666 187 2,853

F.O.C. 10 2.398082 2,666 2,666 187 2,853

County Clerk 10 2.398082 2,666 2,666 187 2,853

Clerk Circuit Ct 15 3.597122 4,002 4,002 288 4,290

Equalization 10 2.398082 2,666 2,666 187 2,853

Prosecutor 10 2.398082 2,666 2,666 187 2,853

Pros Atty CRP 10 2.398082 2,666 2,666 187 2,853

Pros Atty CVR 15 3.597122 4,002 4,002 288 4,290

Reg of Deeds 10 2.398082 2,666 2,666 187 2,853

Co-op Extension 5 1.199041 1,333 1,333 91 1,424


Sheriff 10 2.398082 2,666 2,666 187 2,853

Jail 5 1.199041 1,333 1,333 91 1,424

Road Comm 5 1.199041 1,333 1,333 91 1,424

Parks & Rec 5 1.199041 1,333 1,333 91 1,424

Health 10 2.398082 2,666 2,666 187 2,853

H-Animal Control 5 1.199041 1,333 1,333 91 1,424

283-694 CDBG Admin 10 2.398082 2,666 2,666 187 2,853

Housing Commissn 10 2.398082 2,666 2,666 187 2,853

CCF IHC ASO 5 1.199041 1,333 1,333 91 1,424

CCF IHC CP 5 1.199041 1,333 1,333 91 1,424

CCF JD Juve Det 5 1.199041 1,333 1,333 91 1,424


SP Comm. Correct 15 3.597122 4,002 4,002 288 4,290

DPW Admin & Fin 5 1.199041 1,333 1,333 91 1,424

DPW WTE 5 1.199041 1,333 1,333 91 1,424

DPW Mat. Recycle 5 1.199041 1,333 1,333 91 1,424

Aeronautics 5 1.199041 1,333 1,333 91 1,424

Risk Managment 10 2.398082 2,666 2,666 187 2,853

Non Allocated 7 1.678657 1,868 1,868 132 2,000

Schedule .4 Total for Messenger Serv 417 100.000000 111,362 111,362 6,883 118,245

Schedule 10.4.1






MAXCAP7/2/2018 11:05:58 AM

Activity - Messenger Serv

Page C-182


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 1,614.17 0.896107 2,471 2,471 2,471

Administrator 101-172 1,911.68 1.061270 2,928 2,928 2,928

Human Resources 101-270 7,212.30 4.003910 11,056 11,056 11,056

Purchasing 101-233 406.40 0.225613 622 622 622

Treasurer 101-253 2,372.30 1.316983 3,633 3,633 3,633

Facilities Mgmt 101-265-2601 94.52 0.052473 143 143 143

Building & Grounds 1,073.60 0.596009 1,646 1,646 1,646

Central Services 70.50 0.039138 106 106 106

Information Technology 89.70 0.049797 134 134 6 140

Commissioners 2,756.38 1.530205 4,223 4,223 243 4,466

Circuit Court 11,462.74 6.363544 17,577 17,577 1,054 18,631


District Court 839.38 0.465982 1,286 1,286 68 1,354

Probate Court 435.85 0.241962 667 667 34 701

Cir Ct Referee 32.02 0.017776 46 46 1 47

F.O.C. 9,391.76 5.213838 14,400 14,400 863 15,263

Elections 1,077.85 0.598369 1,652 1,652 91 1,743

County Clerk 5,160.94 2.865097 7,911 7,911 467 8,378

Concealed Pistol 807.17 0.448101 1,236 1,236 64 1,300

Clerk Circuit Ct 907.11 0.503582 1,388 1,388 76 1,464

Equalization 3,108.24 1.725540 4,763 4,763 275 5,038

Prosecutor 3,648.77 2.025616 5,593 5,593 325 5,918

Pros Atty CRP 509.21 0.282688 778 778 39 817

Pros Atty IV-E 68.52 0.038039 103 103 3 106

Pros Atty CVR 2,412.19 1.339128 3,696 3,696 210 3,906

Reg of Deeds 51.23 0.028440 76 76 2 78

Co-op Extension 6,196.54 3.440011 9,496 9,496 561 10,057


Sheriff 7,845.27 4.355304 12,028 12,028 720 12,748

Marine 79.80 0.044301 120 120 5 125

Jail 8,732.16 4.847661 13,387 13,387 800 14,187


Human Services 19.13 0.010620 28 28 1 29

Guardianship 67.00 0.037195 102 102 3 105

Zoo 244.64 0.135812 376 376 16 392

Road Comm 121.72 0.067573 184 184 8 192

Parks & Rec 973.24 0.540294 1,490 1,490 82 1,572

Health 27,957.79 15.520775 42,874 42,874 2,612 45,486

H-Animal Control 1,443.82 0.801537 2,213 2,213 124 2,337

ROD Automation 25,875.90 14.365014 39,682 39,682 2,406 42,088

Sh Narcotics Shr 225.94 0.125431 346 346 15 361

283-694 CDBG Admin 263.75 0.146421 404 404 18 422


CCF IHC ASO 145.06 0.080530 220 220 10 230

CCF IHC CP 613.36 0.340507 938 938 49 987

CCF JD Juve Det 1,409.54 0.782507 2,160 2,160 119 2,279


SP Comm. Correct 282.53 0.156847 430 430 18 448

SP Ag Preservation 64.31 0.035702 97 97 3 100

Aeronautics 605.17 0.335960 927 927 49 976

Risk Managment 6.77 0.003758 9 9 9

Drain Revolving 97.33 0.054033 145 145 6 151

Schedule 10.4.2






MAXCAP7/2/2018 11:05:59 AM

Activity - Printing Serv

Page C-183

Allocation Basis: Dollar amount of printing charges by department

Allocation Source: Printing chargeback summary


UnitsAllocation

PctGross


AllocationStep 1


Non Allocated 36,086.35 20.033349 55,493 55,493 3,726 59,219

Schedule .4 Total for Printing Serv 180,131.40 100.000000 276,272 276,272 15,433 291,705

Schedule 10.4.2






MAXCAP7/2/2018 11:05:59 AM

Activity - Printing Serv

Page C-184

Allocation Basis: Dollar amount of postage charges by department

Allocation Source: Postage chargeback summary


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 7,282.17 2.416555 3,229 3,229 3,229

Administrator 101-172 494.86 0.164217 216 216 216

Human Resources 101-270 8,350.08 2.770936 3,705 3,705 3,705

Purchasing 101-233 170.07 0.056437 74 74 74

Treasurer 101-253 19,366.57 6.426707 8,597 8,597 8,597


Commissioners 483.26 0.160368 211 211 8 219

Circuit Court 54,343.99 18.033803 24,139 24,139 1,226 25,365

District Court 27,227.69 9.035384 12,090 12,090 614 12,704

Probate Court 2,158.07 0.716146 956 956 41 997

Probation CC 1,726.47 0.572921 764 764 34 798

F.O.C. 73,254.12 24.309042 32,626 32,626 1,864 34,490

Elections 1,852.66 0.614797 822 822 35 857

County Clerk 12,777.30 4.240088 5,673 5,673 280 5,953

Concealed Pistol 4,056.11 1.346001 1,799 1,799 83 1,882

Equalization 1,703.59 0.565329 754 754 33 787

Prosecutor 5,699.45 1.891336 2,530 2,530 119 2,649

Pros Atty CRP 16,220.81 5.382801 7,200 7,200 356 7,556

Pros Atty IV-E 675.77 0.224251 300 300 11 311

Pros Atty CVR 1,186.16 0.393622 525 525 21 546


Sheriff 8,993.09 2.984316 3,991 3,991 192 4,183


Fire Prevention 24.23 0.008041 10 10 10

Parks & Rec 530.98 0.176203 234 234 9 243

Health 32,256.27 10.704095 14,325 14,325 726 15,051

H-Animal Control 231.29 0.076753 101 101 2 103

ROD Automation 8,583.10 2.848262 3,808 3,808 184 3,992

283-694 CDBG Admin 217.13 0.072054 95 95 2 97

Housing Commissn 5,660.23 1.878321 2,511 2,511 115 2,626


CCF JD Juve Det 118.48 0.039317 49 49 1 50

Veteran's Millage 1,460.68 0.484720 646 646 28 674

SP Comm. Correct 4.14 0.001374 1 1 1

SP Ag Preservation 406.64 0.134942 177 177 6 183

Drain Revolving 1,668.31 0.553621 739 739 32 771

Non Allocated 41.17 0.013662 16 16 16

Schedule .4 Total for Mail Services 301,344.22 99.999695 133,848 133,848 6,051 139,899

Schedule 10.4.3






MAXCAP7/2/2018 11:05:59 AM

Activity - Mail Services

Page C-185

Allocation Basis: Number of frames processed by department

Allocation Source: Microfilm quarterly summary


UnitsAllocation

PctGross


AllocationStep 1


Probate Court 167,440 17.890571 39,186 39,186 2,168 41,354

Clerk Circuit Ct 196,486 20.994068 45,978 45,978 2,535 48,513

Reg of Deeds 571,986 61.115361 133,869 133,869 7,416 141,285

Schedule .4 Total for Microfilm 935,912 100.000000 219,033 219,033 12,119 231,152

Schedule 10.4.4






MAXCAP7/2/2018 11:05:59 AM

Activity - Microfilm

Page C-186

Allocation Basis: Number of boxes and books stored by department

Allocation Source: Records storage summary


UnitsAllocation

PctGross


AllocationStep 1


Administrator 101-172 86 2.276939 476 476 476

Human Resources 101-270 312 8.260524 1,730 1,730 1,730

Treasurer 101-253 486 12.867355 2,695 2,695 2,695

Circuit Court 767 20.307123 4,274 4,274 171 4,445


District Court 162 4.289118 898 898 22 920

Probate Court 135 3.574265 748 748 15 763

Elections 15 0.397141 82 82 1 83

Clerk Circuit Ct 20 0.529521 109 109 1 110

Equalization 10 0.264760 54 54 1 55

Prosecutor 612 16.203336 3,391 3,391 88 3,479

Co-op Extension 6 0.158856 32 32 32

Drain Commissioner 8 0.211808 44 44 44

Sheriff 98 2.594652 542 542 12 554


Zoo 1 0.026476 5 5 5

283-694 CDBG Admin 183 4.845115 1,014 1,014 24 1,038

Veteran's Millage 17 0.450093 93 93 1 94

SP Comm. Correct 12 0.317712 66 66 1 67

DPW Admin & Fin 399 10.563940 2,211 2,211 55 2,266

Risk Managment 1 0.026476 5 5 5

Schedule .4 Total for Records Retent. 3,777 100.000000 20,945 20,945 452 21,397

Schedule 10.4.5






MAXCAP7/2/2018 11:05:59 AM

Activity - Records Retent.

Page C-187

Allocation Basis: Dollar amount of charges by department

Allocation Source: Paid Invoice


UnitsAllocation

PctGross


AllocationStep 1



Schedule .4 Total for Postage 1,300 100.000000 1,300 1,300 0 1,300

Schedule 10.4.6






MAXCAP7/2/2018 11:05:59 AM

Activity - Postage

Page C-188

Receiving Department Total Messenger Serv Printing Serv Mail Services Microfilm

Fiscal Services 101-191 8,366 2,666 2,471 3,229 0

Administrator 101-172 6,286 2,666 2,928 216 0

Human Resources 101-270 19,157 2,666 11,056 3,705 0

Purchasing 101-233 3,362 2,666 622 74 0

Treasurer 101-253 17,591 2,666 3,633 8,597 0

Facilities Mgmt 101-265-2601 2,809 2,666 143 0 0



Fleet Services 1,424 1,424 0 0 0

Information Technology 2,993 2,853 140 0 0

Commissioners 7,538 2,853 4,466 219 0

Circuit Court 53,195 4,754 18,631 25,365 0

Circuit Court Svcs 7,758 4,454 1,440 0 0

District Court 19,268 4,290 1,354 12,704 0

Probate Court 48,105 4,290 701 997 41,354

Cir Ct Referee 4,337 4,290 47 0 0

Probation CC 3,651 2,853 0 798 0

F.O.C. 52,606 2,853 15,263 34,490 0

Elections 2,683 0 1,743 857 0

County Clerk 17,184 2,853 8,378 5,953 0

Concealed Pistol 3,182 0 1,300 1,882 0

Clerk Circuit Ct 54,377 4,290 1,464 0 48,513

Equalization 8,733 2,853 5,038 787 0

Prosecutor 14,899 2,853 5,918 2,649 0

Pros Atty CRP 11,226 2,853 817 7,556 0

Pros Atty IV-E 417 0 106 311 0

Pros Atty CVR 8,742 4,290 3,906 546 0

Reg of Deeds 144,216 2,853 78 0 141,285

Co-op Extension 11,513 1,424 10,057 0 0

Drain Commissioner 2,000 1,424 172 360 0

Sheriff 20,338 2,853 12,748 4,183 0

Marine 125 0 125 0 0

Jail 15,611 1,424 14,187 0 0

Medical Examiner 1,703 0 829 202 0

Human Services 29 0 29 0 0

Guardianship 105 0 105 0 0

Zoo 397 0 392 0 0

Road Comm 1,616 1,424 192 0 0

Fire Prevention 10 0 0 10 0

Parks & Rec 3,239 1,424 1,572 243 0

Health 63,390 2,853 45,486 15,051 0

H-Animal Control 3,864 1,424 2,337 103 0

ROD Automation 46,080 0 42,088 3,992 0


283-694 CDBG Admin 4,410 2,853 422 97 0

Housing Commissn 7,037 2,853 1,558 2,626 0

Community Action 287 0 0 287 0

CCF IHC ASO 1,654 1,424 230 0 0

CCF IHC CP 2,411 1,424 987 0 0

CCF JD Juve Det 3,753 1,424 2,279 50 0

Veteran's Millage 3,443 1,424 1,251 674 0

SP Comm. Correct 4,806 4,290 448 1 0

Schedule 10.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Central Services


MAXCAP7/2/2018 11:05:58 AM

Page C-189

Receiving Department Total Messenger Serv Printing Serv Mail Services Microfilm


DPW Admin & Fin 3,690 1,424 0 0 0

DPW WTE 1,424 1,424 0 0 0

DPW Mat. Recycle 1,424 1,424 0 0 0

Aeronautics 2,400 1,424 976 0 0


Drain Revolving 922 0 151 771 0

Non Allocated 61,235 2,000 59,219 16 0


Total 803,698 118,245 291,705 139,899 231,152

Schedule 10.5





MAXCAP7/2/2018 11:05:58 AM

Page C-190

Receiving Department Records Retent. Postage

Fiscal Services 101-191 0 0

Administrator 101-172 476 0

Human Resources 101-270 1,730 0


Treasurer 101-253 2,695 0

Facilities Mgmt 101-265-2601 0 0

Building & Grounds 0 1,300

Central Services 0 0

Fleet Services 0 0

Information Technology 0 0

Commissioners 0 0

Circuit Court 4,445 0

Circuit Court Svcs 1,864 0

District Court 920 0

Probate Court 763 0

Cir Ct Referee 0 0

Probation CC 0 0

F.O.C. 0 0

Elections 83 0

County Clerk 0 0

Concealed Pistol 0 0

Clerk Circuit Ct 110 0

Equalization 55 0

Prosecutor 3,479 0

Pros Atty CRP 0 0

Pros Atty IV-E 0 0

Pros Atty CVR 0 0

Reg of Deeds 0 0

Co-op Extension 32 0

Drain Commissioner 44 0

Sheriff 554 0

Marine 0 0

Jail 0 0

Medical Examiner 672 0

Human Services 0 0

Guardianship 0 0

Zoo 5 0

Road Comm 0 0

Fire Prevention 0 0

Parks & Rec 0 0

Health 0 0

H-Animal Control 0 0

ROD Automation 0 0

Sh Narcotics Shr 0 0

283-694 CDBG Admin 1,038 0

Housing Commissn 0 0

Community Action 0 0

CCF IHC ASO 0 0

CCF IHC CP 0 0

CCF JD Juve Det 0 0

Veteran's Millage 94 0

SP Comm. Correct 67 0

Schedule 10.5





MAXCAP7/2/2018 11:05:58 AM

Page C-191

Receiving Department Records Retent. Postage

SP Ag Preservation 0 0

DPW Admin & Fin 2,266 0

DPW WTE 0 0

DPW Mat. Recycle 0 0

Aeronautics 0 0

Risk Managment 5 0

Drain Revolving 0 0

Non Allocated 0 0

Direct Bill 0 0

Total 21,397 1,300

Schedule 10.5





MAXCAP7/2/2018 11:05:58 AM

Page C-192

The County operates a garage for servicing County-owned vehicles. The service includes

preventive maintenance, repairs, and provision of fuel. Costs of the motor pool are a portion of the

operation costs incurred by the County departments in conducting their activities. The costs of Fleet

Services have been allocated as follows:

Fleet Services – This activity includes all the costs of maintaining the Fleet Services garage other

than the specific repair and maintenance identified in the remaining activities. The basis of allocation is

the dollar amount of fuel consumed by each department.

CC State – this activity includes both the costs and reimbursement associated with specific

vehicles that are charged back based on the current IRS mileage rate. Since the IRS rate is intended to

cover all vehicle operating expenses, the costs identified in this activity have not been allocated.




charges.







For Department Fleet Services

Page C-193



Deductions:

Vehicles -70,567


Cost Adjustments:



Inbound Costs:



Fiscal Services 101-191 33,127 3,676 36,803

Administrator 101-172 2,920 502 3,422

Human Resources 101-270 5,102 529 5,631

Purchasing 101-233 29,824 5,318 35,142

Treasurer 101-253 2,437 378 2,815

Facilities Mgmt 101-265-2601 3,737 68 3,805

Central Services 1,333 91 1,424






Schedule 11.2






MAXCAP7/2/2018 11:06:00 AM

Page C-194

Total G&A Fleet Services CC State**

Wages & Benefits

SALARIES & WAGES 197,023 0 197,023 0

FRINGE BENEFITS 82,411 0 82,411 0


Vehicle Supplies 34,150 0 34,150 0

Operating Expenses 12,779 0 12,779 0

Contractual Serv 1,788 0 1,788 0

Gas, Oil, Grease 40,735 0 18,130 22,605

Repair & Maint 53,802 0 53,802 0

Software 4,434 0 4,434 0

Insurance 9,250 0 7,956 1,294

Expendable Equip 7,665 0 7,665 0

*Vehicles 70,567 0 0 0

Sale of assets 0 0 0 0

Repair Services 0 0 (5,092) 5,092

Departmental Total


Deductions

*Total Disallowed Costs (70,567) 0 0 0

Cost Adjustments

Reimbursement (176,706) 0 (87,979) (88,727)

Functional Cost 267,331 0 327,067 (59,736)

Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 31,515 0 19,409 12,106



Unallocated Costs (47,630) 0 0 (47,630)

1st Allocation 445,811 0 445,811 0

Allocation Step 2

Inbound - Fleet Services 19,291 0 0 19,291


Unallocated Costs (19,291) 0 0 (19,291)

2nd Allocation 37,064 0 37,064 0

Total For Fleet Services

Schedule .3 Total 482,875 0 482,875 0

Schedule 11.3







MAXCAP7/2/2018 11:06:00 AM

Page C-195

Allocation Basis: Dollar amount of fuel costs by department

Allocation Source: Department fuel charge summary


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 122.24 0.021761 97 97 97

Human Resources 101-270 122.24 0.021761 97 97 97

Purchasing 101-233 122.23 0.021759 97 97 97

Facilities Mgmt 101-265-2601 2,180.84 0.388234 1,728 1,728 1,728

Central Services 1,151.11 0.204921 912 912 912

Fleet Services 24,308.51 4.327408 19,291 19,291 19,291

Circuit Court 1,087.80 0.193650 862 862 70 932

Circuit Court Svcs 2,840.01 0.505579 2,255 2,255 191 2,446

F.O.C. 8,495.19 1.512316 6,739 6,739 589 7,328

Equalization 438.48 0.078058 347 347 27 374

Sheriff 322,415.57 57.396512 255,943 255,943 22,535 278,478

SRO 279-301-3019 2,940.00 0.523380 2,331 2,331 197 2,528

SRO 279-301-3020 2,940.00 0.523380 2,331 2,331 197 2,528

SRO 279-301-3021 2,940.00 0.523380 2,331 2,331 197 2,528

SRO 279-301-3022 2,940.00 0.523380 2,331 2,331 197 2,528

SRO 279-301-3023 2,940.00 0.523380 2,331 2,331 197 2,528

SRO 279-301-3024 2,940.00 0.523380 2,331 2,331 197 2,528

SRO 279-301-3025 2,940.00 0.523380 2,331 2,331 197 2,528

SRO 279-301-3026 2,940.00 0.523380 2,331 2,331 197 2,528

CP 279-301-3030 4,200.00 0.747685 3,332 3,332 284 3,616

CP 279-301-3031 4,200.00 0.747685 3,332 3,332 284 3,616

CP 279-301-3032 4,200.00 0.747685 3,332 3,332 284 3,616

CP 279-301-3033 4,200.00 0.747685 3,332 3,332 284 3,616

Marine 1,698.75 0.302412 1,346 1,346 114 1,460

Twp Law Enf CS 577.21 0.102755 456 456 34 490

2nd Road Patrol 7,854.43 1.398248 6,228 6,228 543 6,771

Jail 26,827.61 4.775859 21,288 21,288 1,863 23,151

Parks & Rec 71,218.06 12.678260 56,519 56,519 4,948 61,467

Health 11,790.94 2.099027 9,355 9,355 817 10,172

H-Animal Control 17,535.69 3.121709 13,916 13,916 1,215 15,131

Sh Narcotics Shr 11,367.03 2.023562 9,018 9,018 785 9,803

283-694 CDBG HR 244.31 0.043492 193 193 16 209


Community Action 4,817.94 0.857691 3,822 3,822 328 4,150

CCF IHC CP 604.21 0.107562 478 478 36 514

CCF JD Juve Det 1,676.77 0.298499 1,329 1,329 113 1,442

CCF JD Fac Mgmt 1,590.62 0.283163 1,261 1,261 108 1,369

Schedule .4 Total for Fleet Services 561,733.72 100.000000 445,811 445,811 37,064 482,875

Schedule 11.4.1






MAXCAP7/2/2018 11:06:00 AM

Activity - Fleet Services

Page C-196

Receiving Department Total Fleet Services

Fiscal Services 101-191 97 97

Human Resources 101-270 97 97


Facilities Mgmt 101-265-2601 1,728 1,728

Central Services 912 912


Circuit Court 932 932

Circuit Court Svcs 2,446 2,446

F.O.C. 7,328 7,328

Equalization 374 374

Sheriff 278,478 278,478

SRO 279-301-3019 2,528 2,528

SRO 279-301-3020 2,528 2,528

SRO 279-301-3021 2,528 2,528

SRO 279-301-3022 2,528 2,528

SRO 279-301-3023 2,528 2,528

SRO 279-301-3024 2,528 2,528

SRO 279-301-3025 2,528 2,528

SRO 279-301-3026 2,528 2,528

CP 279-301-3030 3,616 3,616

CP 279-301-3031 3,616 3,616

CP 279-301-3032 3,616 3,616

CP 279-301-3033 3,616 3,616

Marine 1,460 1,460

Twp Law Enf CS 490 490

2nd Road Patrol 6,771 6,771

Jail 23,151 23,151

Parks & Rec 61,467 61,467

Health 10,172 10,172

H-Animal Control 15,131 15,131

Sh Narcotics Shr 9,803 9,803

283-694 CDBG HR 209 209

Housing Commissn 278 278

Community Action 4,150 4,150

CCF IHC CP 514 514

CCF JD Juve Det 1,442 1,442

CCF JD Fac Mgmt 1,369 1,369

Direct Bill 0 0

Total 482,875 482,875

Schedule 11.5






MAXCAP7/2/2018 11:05:59 AM

Page C-197

The Kent County Information Technology Department provides technical support, network/server

support, programming, consultants, systems analysis, and data processing operations that support all

user departments. The cost of this department has been separated into the following activities based on

the assigned responsibilities of the individuals within this department. Those individuals that spend 100%

of their time related to a specific activity have been assigned to their respective activity. If an individual is

split between 2 or more activities, a time and effort summary was used to distribute the appropriate

percentage of effort between the benefiting activities.

Server Support - This activity identifies the costs of maintaining and updating server equipment,

providing network security and maintaining a network environment which allows users access to the

necessary information (i.e. PeopleSoft, E-mail) in order to perform their required duties. The costs

associated with providing server support have been allocated based on the number of servers. The costs

associated with servers that are dedicated to specific departments is included in the activity “Dedicated

Servers” and is allocated based on the number of servers by benefiting department. Servers that are for

the support of several departments have been separated into multiple activities and allocated based on

the number of devices by department that benefit from each bank of servers. The activities for these

servers include Enterprise 1, Enterprise 2, File Server Administration, File Server Sheriff, and File Server

Justice System.

Special Application – This activity includes the costs associated with maintaining and providing

training on the available applications. The basis of allocation is the number of assigned devices by

benefiting department.

Justice System – This activity identifies the cost associated with the Justice System. This

system allows the courts and the Sheriff’s department to access information about individuals who are

processed through the judicial system. The basis of allocation is the number of devices by benefiting

department that utilizes the Justice System.






For Department Information Technology

Page C-198

GIS (Thick Client) – This activity represents the portion of GIS that is used by departments that

require a larger consumption of the GIS resources or departments which require a data layer specific to

that departments requirements. The basis of allocation is the number of hours of usage by benefiting

department.

Helpdesk Support – This activity identifies the cost associated with providing helpdesk support

and resolving user problems either via telephone or at the site of the local workstation. The basis of

allocation is the number of devices by benefiting department.

Financial System / HR– This activity identifies the costs associated with upgrading and

maintaining the Financial and Human Resource accounting system. This activity is allocated directly to

the Information Technology Fiscal / HR / Phone schedule for redistribution.

PBX Phone Support - This activity accounts for the costs associated with managing the PBX

phone lines. The costs in this activity are allocated directly to the Information Technology Fiscal / HR /

Phone schedule for redistribution.

Web Page Management – This activity identifies the costs associated with maintaining the

content of web pages that provide information and allows users access to information related to all county

departments. The basis of allocation is the number of content pages by benefiting department.

Web Page PDF – This activity identifies the costs of maintaining PDF files included in web page

content. The basis of allocation is the number of PDF’s by benefiting department.

Web Page Application – This activity identifies the costs associated with web page application

support that is linked with a web page for a particular department. The basis of allocation is the number of

applications by benefiting department.

Server Depreciation – This activity accounts for the depreciation of a bank of servers that are

used for services that benefit several users. The basis of allocation is the number of assigned servers by

benefiting department.







Page C-199

Office 365 – This activity includes specific vendor costs associated with Office 365. There are

two different types of licenses associated with Office 365 which are assigned a different license rating.

The basis of allocation is the composite user rating based on the number of each type of license assigned

to each department.



service department. The procedure provides for an appropriate allocation of all service department

charges.








Page C-200



Deductions:

Capital Equip -50,506


Cost Adjustments:



Inbound Costs:


Equipment Depreciation 1,156,919 1,156,919

Fiscal Services 101-191 53,353 7,177 60,530

Administrator 101-172 27,790 4,762 32,552

Human Resources 101-270 46,982 4,387 51,369

Purchasing 101-233 21,462 3,874 25,336

Treasurer 101-253 17,132 2,804 19,936


Central Services 2,800 193 2,993



Total Allocated Additions: 1,500,068 306,416 1,806,484 1,806,484


Schedule 12.2






MAXCAP7/2/2018 11:06:02 AM

Page C-201

Total G&A Dedicated Serv Enterprise 1 Enterprise 2

Wages & Benefits

SALARIES & WAGES 2,705,047 178,154 386,385 258,222 447,039

FRINGE BENEFITS 1,053,960 69,413 150,545 100,610 174,179


Office Supplies 6,186 408 884 590 1,023

Operating Expenses 63,176 21,496 6,904 3,331 8,994

Telephone 37,844 0 0 37,844 0

Insurance 11,760 775 1,680 1,123 1,944

Memberships 46,432 45,582 91 18 258

Training 104,113 50,539 2,720 24,081 2,444

Web Development 321,570 0 0 0 0

Contract Services 257,133 37,506 41,768 34,737 37,528

Repair & Maint 1,439,187 1,977 292,062 112,276 296,599

Expendable Equip 42,230 475 11,181 4,286 11,085

Software 166,026 2,190 73,532 14,925 66,069

*Capital Equip 50,506 0 0 0 0

Departmental Total


Deductions


Cost Adjustments

Reimbursement (427,400) 0 0 0 (345,156)

Functional Cost 5,827,264 408,515 967,752 592,043 702,006

Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 948,956 0 0 29,571 126,938

Inbound - Equipment Depreciation: Expendable Eq 207,963 0 0 207,545 0




1st Allocation 7,327,332 0 1,082,665 905,982 961,918

Allocation Step 2




2nd Allocation 306,416 0 46,765 31,245 54,114

Total For Information Technology

Schedule .3 Total 7,633,748 0 1,129,430 937,227 1,016,032

Schedule 12.3




Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Information Technology


MAXCAP7/2/2018 11:06:03 AM

Page C-202

File Serv Admin File Serv Sheri File Serv Justi Special Applic Justice System

Wages & Benefits

SALARIES & WAGES 5,738 5,738 7,651 226,403 158,435

FRINGE BENEFITS 2,236 2,236 2,981 88,213 61,731


Office Supplies 13 13 17 518 362

Operating Expenses 103 103 137 4,288 446

Telephone 0 0 0 0 0

Insurance 25 25 33 984 689

Memberships 1 1 2 0 0

Training 40 40 54 10,590 0

Web Development 0 0 0 0 0

Contract Services 620 620 827 12,593 0

Repair & Maint 4,337 4,337 5,783 85,673 158,858

Expendable Equip 166 166 221 10,062 0

Software 1,092 1,092 1,456 0 0

*Capital Equip 0 0 0 0 0

Departmental Total


Deductions


Cost Adjustments

Reimbursement 0 0 0 0 0

Functional Cost 14,371 14,371 19,162 439,324 380,521

Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 2,164 2,885 2,164 0 4,370

Inbound - Equipment Depreciation: Expendable Eq 0 0 0 0 0

Inbound - All Others 712 712 958 28,713 20,100

Reallocate Admin Costs 992 992 1,293 38,626 27,031


1st Allocation 18,239 18,960 23,577 506,663 432,022

Allocation Step 2

Inbound - All Others 620 620 839 25,598 17,904

Reallocate Admin Costs 41 41 54 1,803 1,259


2nd Allocation 661 661 893 27,401 19,163


Schedule .3 Total 18,900 19,621 24,470 534,064 451,185

Schedule 12.3






MAXCAP7/2/2018 11:06:03 AM

Page C-203

GIS Thick Helpdesk Supt Financial/HR Phone System Web Page Mgmt

Wages & Benefits

SALARIES & WAGES 110,389 500,676 325,820 94,397 0

FRINGE BENEFITS 43,010 195,077 126,949 36,780 0


Office Supplies 252 1,145 745 216 0

Operating Expenses 2,977 14,055 342 0 0

Telephone 0 0 0 0 0

Insurance 479 2,177 1,416 410 0

Memberships 180 295 4 0 0

Training 74 9,346 4,185 0 0

Web Development 0 0 0 0 80,393

Contract Services 1,137 87,729 2,068 0 0

Repair & Maint 42,133 22,169 120,412 0 0

Expendable Equip 1,343 2,505 740 0 0

Software 2,002 28 3,640 0 0

*Capital Equip 0 0 0 0 0

Departmental Total


Deductions


Cost Adjustments

Reimbursement (6,284) (75,960) 0 0 0

Functional Cost 197,692 759,242 586,321 131,803 80,393

Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 10,120 0 664,001 0 0

Inbound - Equipment Depreciation: Expendable Eq 0 0 418 0 0


Reallocate Admin Costs 18,841 85,408 55,572 16,121 0


1st Allocation 240,645 908,262 1,347,619 159,896 80,393

Allocation Step 2


Reallocate Admin Costs 877 4,038 2,592 751 0


2nd Allocation 13,329 61,389 39,410 11,385 0


Schedule .3 Total 253,974 969,651 1,387,029 171,281 80,393

Schedule 12.3






MAXCAP7/2/2018 11:06:03 AM

Page C-204

Web Page PDF Web Page Appl. Server Depr. Office 365

Wages & Benefits

SALARIES & WAGES 0 0 0 0

FRINGE BENEFITS 0 0 0 0


Office Supplies 0 0 0 0

Operating Expenses 0 0 0 0

Telephone 0 0 0 0

Insurance 0 0 0 0

Memberships 0 0 0 0

Training 0 0 0 0

Web Development 16,079 225,098 0 0

Contract Services 0 0 0 0

Repair & Maint 0 0 0 292,571

Expendable Equip 0 0 0 0

Software 0 0 0 0

*Capital Equip 0 0 0 0

Departmental Total


Deductions

*Total Disallowed Costs 0 0 0 0

Cost Adjustments

Reimbursement 0 0 0 0

Functional Cost 16,079 225,098 0 292,571

Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 0 0 106,743 0

Inbound - Equipment Depreciation: Expendable Eq 0 0 0 0

Inbound - All Others 0 0 0 0



1st Allocation 16,079 225,098 106,743 292,571

Allocation Step 2

Inbound - All Others 0 0 0 0



2nd Allocation 0 0 0 0


Schedule .3 Total 16,079 225,098 106,743 292,571

Schedule 12.3






MAXCAP7/2/2018 11:06:03 AM

Page C-205

Allocation Basis: Number of dedicated servers by benefiting department

Allocation Source: Assigned server summary


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 6.00 2.970297 32,156 32,156 32,156

Administrator 101-172 4.00 1.980198 21,436 21,436 21,436

Human Resources 101-270 2.00 0.990099 10,714 10,714 10,714

Treasurer 101-253 2.00 0.990099 10,714 10,714 10,714

Facilities Mgmt 101-265-2601 12.00 5.940594 64,313 64,313 64,313

Building & Grounds 3.00 1.485149 16,074 16,074 16,074

Fleet Services 1.00 0.495050 5,354 5,354 5,354

Circuit Court 20.00 9.900990 107,186 107,186 5,430 112,616

District Court 3.00 1.485149 16,074 16,074 808 16,882

Cir Ct Referee 5.00 2.475248 26,796 26,796 1,353 28,149

F.O.C - I.T. 1.00 0.495050 5,354 5,354 264 5,618

Elections 1.00 0.495050 5,354 5,354 264 5,618

Equalization 3.00 1.485149 16,074 16,074 808 16,882

Prosecutor 2.00 0.990099 10,714 10,714 538 11,252

Sheriff 22.00 10.891089 117,907 117,907 5,976 123,883

Jail 42.00 20.792079 225,105 225,105 11,408 236,513

Parks & Rec 2.00 0.990099 10,714 10,714 538 11,252

Health 1.00 0.495050 5,354 5,354 264 5,618

ROD Automation 4.00 1.980198 21,436 21,436 1,080 22,516

283-694 CDBG Admin 1.00 0.495050 5,354 5,354 264 5,618

CCF JD Juve Det 8.00 3.960396 42,877 42,877 2,164 45,041

DPW Admin & Fin 3.00 1.485149 16,074 16,074 808 16,882

Aeronautics 54.00 26.732669 289,531 289,531 14,798 304,329

Schedule .4 Total for Dedicated Serv 202.00 100.000000 1,082,665 1,082,665 46,765 1,129,430

Schedule 12.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology


MAXCAP7/2/2018 11:06:04 AM

Activity - Dedicated Serv

Page C-206


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 27.00 1.393369 12,617 12,617 12,617

Administrator 101-172 16.00 0.825700 7,480 7,480 7,480

Human Resources 101-270 25.00 1.290156 11,684 11,684 11,684

Purchasing 101-233 8.00 0.412850 3,737 3,737 3,737

Treasurer 101-253 16.00 0.825700 7,480 7,480 7,480

Facilities Mgmt 101-265-2601 8.00 0.412850 3,737 3,737 3,737


Central Services 10.00 0.516062 4,673 4,673 4,673

Fleet Services 6.00 0.309637 2,803 2,803 2,803

Information Technology 110.00 5.676687 51,424 51,424 51,424

Commissioners 3.00 0.154819 1,401 1,401 49 1,450

Circuit Court 167.00 8.618243 78,079 78,079 3,090 81,169


District Court 52.00 2.683525 24,311 24,311 957 25,268

Probate Court 38.00 1.961037 17,761 17,761 695 18,456

Cir Ct Referee 21.00 1.083731 9,812 9,812 382 10,194

Probation CC 3.00 0.154819 1,401 1,401 49 1,450

F.O.C - I.T. 125.00 6.450781 58,438 58,438 2,312 60,750

Elections 1.00 0.051606 466 466 16 482

County Clerk 18.00 0.928912 8,414 8,414 325 8,739


Clerk Circuit Ct 28.00 1.444975 13,085 13,085 514 13,599

Equalization 24.00 1.238550 11,218 11,218 434 11,652

Prosecutor 58.00 2.993162 27,117 27,117 1,069 28,186

Pros Atty CRP-DP 18.00 0.928912 8,414 8,414 325 8,739

Pros Atty IV-E 10.00 0.516062 4,673 4,673 177 4,850

Pros Atty CVR 8.00 0.412850 3,737 3,737 141 3,878

Co-op Extension 4.00 0.206425 1,866 1,866 70 1,936


Sheriff 171.00 8.824668 79,947 79,947 3,167 83,114

SRO 279-301-3019 1.00 0.051606 466 466 16 482

SRO 279-301-3020 1.00 0.051606 466 466 16 482

SRO 279-301-3021 1.00 0.051606 466 466 16 482

SRO 279-301-3022 1.00 0.051606 466 466 16 482

SRO 279-301-3023 1.00 0.051606 466 466 16 482

SRO 279-301-3024 1.00 0.051606 466 466 16 482

SRO 279-301-3025 1.00 0.051606 466 466 16 482

SRO 279-301-3026 1.00 0.051606 466 466 16 482

CP 279-301-3030 1.00 0.051606 466 466 16 482

CP 279-301-3031 1.00 0.051606 466 466 16 482

CP 279-301-3032 1.00 0.051606 466 466 16 482

CP 279-301-3033 1.00 0.051606 466 466 16 482

KN Drug Enforce 1.00 0.051606 466 466 16 482

Marine 2.00 0.103212 933 933 33 966

Twp Law Enf 37.00 1.909431 17,295 17,295 675 17,970

Twp Law Enf EP 13.00 0.670881 6,074 6,074 236 6,310

Twp Law Enf CS 1.00 0.051606 466 466 16 482

2nd Road Patrol 3.00 0.154819 1,401 1,401 49 1,450

E-911 25.00 1.290156 11,684 11,684 454 12,138

Jail 173.00 8.927880 80,883 80,883 3,205 84,088

MDOT Road Crew 1.00 0.051606 466 466 16 482

RC Road Crew 1.00 0.051606 466 466 16 482

Schedule 12.4.2





MAXCAP7/2/2018 11:06:04 AM

Activity - Enterprise 1

Page C-207

Allocation Basis: Number of devices by benefiting department

Allocation Source: Department inventory report


UnitsAllocation

PctGross


AllocationStep 1



Parks & Rec 41.00 2.115856 19,163 19,163 750 19,913

Health 247.00 12.746749 115,680 115,680 4,927 120,607

H-Animal Control 14.00 0.722487 6,542 6,542 252 6,794

Lodging Tax 1.00 0.051606 466 466 16 482

ROD Automation 21.00 1.083731 9,812 9,812 382 10,194

Sh Narcotics Shr 3.00 0.154819 1,401 1,401 49 1,450

283-694 CDBG Admin 2.54 0.131080 1,184 1,184 41 1,225

283-691 HOME 0.57 0.029416 264 264 9 273

283-694 CDBG HR 0.73 0.037673 341 341 13 354

283-694 CDBG LGA 0.02 0.001032 8 8 8

283-695 6950 COC 0.07 0.003612 32 32 1 33

283-695 6951 COC 0.10 0.005161 46 46 1 47



CCF IHC ASO 5.00 0.258031 2,335 2,335 88 2,423

CCF IHC CP 53.00 2.735131 24,778 24,778 973 25,751

CCF JD Juve Det 60.00 3.096375 28,053 28,053 1,105 29,158

CCF JD Fac Mgmt 4.00 0.206425 1,866 1,866 70 1,936


SP Comm. Correct 5.00 0.258031 2,335 2,335 88 2,423

DPW Admin & Fin 46.00 2.373887 21,501 21,501 844 22,345

Aeronautics 107.00 5.521868 50,023 50,023 1,978 52,001

Risk Managment 1.00 0.051606 466 466 16 482

Schedule .4 Total for Enterprise 1 1,937.75 100.000000 905,982 905,982 31,245 937,227

Schedule 12.4.2





MAXCAP7/2/2018 11:06:04 AM


Page C-208


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 27.00 1.773108 17,054 17,054 17,054

Administrator 101-172 16.00 1.050731 10,102 10,102 10,102

Human Resources 101-270 25.00 1.641767 15,791 15,791 15,791

Purchasing 101-233 8.00 0.525365 5,051 5,051 5,051

Treasurer 101-253 16.00 1.050731 10,102 10,102 10,102

Facilities Mgmt 101-265-2601 8.00 0.525365 5,051 5,051 5,051



Fleet Services 6.00 0.394024 3,786 3,786 3,786


Commissioners 3.00 0.197012 1,892 1,892 123 2,015

Circuit Court 167.00 10.967000 105,487 105,487 7,124 112,611


District Court 52.00 3.414874 32,847 32,847 2,206 35,053

Probate Court 38.00 2.495485 24,000 24,000 1,614 25,614

Cir Ct Referee 21.00 1.379084 13,264 13,264 887 14,151

Probation CC 3.00 0.197012 1,892 1,892 123 2,015

F.O.C - I.T. 125.00 8.208833 78,961 78,961 5,326 84,287

Elections 1.00 0.065671 629 629 38 667

County Clerk 18.00 1.182072 11,362 11,362 757 12,119


Clerk Circuit Ct 28.00 1.838779 17,687 17,687 1,186 18,873

Equalization 24.00 1.576096 15,160 15,160 1,015 16,175

Prosecutor 58.00 3.808898 36,634 36,634 2,462 39,096

Pros Atty CRP-DP 18.00 1.182072 11,362 11,362 757 12,119

Pros Atty IV-E 10.00 0.656707 6,314 6,314 415 6,729

Pros Atty CVR 8.00 0.525365 5,051 5,051 334 5,385

Co-op Extension 4.00 0.262683 2,524 2,524 165 2,689


Sheriff 171.00 11.229683 108,013 108,013 7,290 115,303

SRO 279-301-3019 1.00 0.065671 629 629 38 667

SRO 279-301-3020 1.00 0.065671 629 629 38 667

SRO 279-301-3021 1.00 0.065671 629 629 38 667

SRO 279-301-3022 1.00 0.065671 629 629 38 667

SRO 279-301-3023 1.00 0.065671 629 629 38 667

SRO 279-301-3024 1.00 0.065671 629 629 38 667

SRO 279-301-3025 1.00 0.065671 629 629 38 667

SRO 279-301-3026 1.00 0.065671 629 629 38 667

CP 279-301-3030 1.00 0.065671 629 629 38 667

CP 279-301-3031 1.00 0.065671 629 629 38 667

CP 279-301-3032 1.00 0.065671 629 629 38 667

CP 279-301-3033 1.00 0.065671 629 629 38 667

KN Drug Enforce 1.00 0.065671 629 629 38 667

Marine 2.00 0.131341 1,262 1,262 80 1,342

Twp Law Enf 37.00 2.429814 23,369 23,369 1,572 24,941

Twp Law Enf EP 13.00 0.853719 8,207 8,207 547 8,754

Twp Law Enf CS 1.00 0.065671 629 629 38 667

2nd Road Patrol 3.00 0.197012 1,892 1,892 123 2,015

E-911 25.00 1.641767 15,791 15,791 1,060 16,851

Jail 173.00 11.361016 109,482 109,482 7,737 117,219

MDOT Road Crew 1.00 0.065671 629 629 38 667

RC Road Crew 1.00 0.065671 629 629 38 667

Schedule 12.4.3





MAXCAP7/2/2018 11:06:04 AM


Page C-209




UnitsAllocation

PctGross


AllocationStep 1


Parks & Rec 41.00 2.692497 25,898 25,898 1,740 27,638

Lodging Tax 1.00 0.065671 629 629 38 667

ROD Automation 21.00 1.379084 13,264 13,264 887 14,151

Sh Narcotics Shr 3.00 0.197012 1,892 1,892 123 2,015

283-694 CDBG Admin 2.54 0.166803 1,605 1,605 105 1,710

283-691 HOME 0.57 0.037432 359 359 21 380

283-694 CDBG HR 0.73 0.047940 459 459 27 486

283-694 CDBG LGA 0.02 0.001313 12 12 1 13

283-695 6950 COC 0.07 0.004597 42 42 2 44

283-695 6951 COC 0.10 0.006567 62 62 3 65



CCF IHC ASO 5.00 0.328353 3,157 3,157 208 3,365

CCF IHC CP 53.00 3.480545 33,477 33,477 2,251 35,728

CCF JD Juve Det 60.00 3.940240 37,899 37,899 2,546 40,445

CCF JD Fac Mgmt 4.00 0.262683 2,524 2,524 165 2,689


SP Comm. Correct 5.00 0.328353 3,157 3,157 208 3,365

Risk Managment 1.00 0.065671 629 629 38 667

Schedule .4 Total for Enterprise 2 1,522.75 100.000000 961,918 961,918 54,114 1,016,032

Schedule 12.4.3





MAXCAP7/2/2018 11:06:04 AM


Page C-210




UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 27.00 6.857143 1,246 1,246 1,246

Administrator 101-172 16.00 4.063492 738 738 738

Human Resources 101-270 25.00 6.349206 1,155 1,155 1,155

Purchasing 101-233 8.00 2.031746 369 369 369

Treasurer 101-253 16.00 4.063492 738 738 738

Facilities Mgmt 101-265-2601 8.00 2.031746 369 369 369

Building & Grounds 14.00 3.555556 645 645 645


Fleet Services 6.00 1.523810 277 277 277


Commissioners 3.00 0.761905 136 136 12 148

Circuit Court 1.00 0.253968 44 44 3 47

Cir Ct Referee 1.00 0.253968 44 44 3 47

Elections 1.00 0.253968 44 44 3 47

County Clerk 18.00 4.571429 831 831 71 902


Equalization 24.00 6.095238 1,109 1,109 101 1,210

Co-op Extension 4.00 1.015873 185 185 15 200


Sheriff 1.00 0.253968 44 44 3 47

Parks & Rec 41.00 10.412698 1,898 1,898 212 2,110

Lodging Tax 1.00 0.253968 44 44 3 47

ROD Automation 21.00 5.333333 970 970 90 1,060

283-694 CDBG Admin 2.54 0.645079 117 117 11 128

283-691 HOME 0.57 0.144762 25 25 2 27

283-694 CDBG HR 0.73 0.185397 34 34 2 36

283-694 CDBG LGA 0.02 0.005079 1 1 1

283-695 6950 COC 0.07 0.017778 3 3 3

283-695 6951 COC 0.10 0.025397 5 5 5



CCF JD Fac Mgmt 2.00 0.507937 91 91 8 99


Risk Managment 1.00 0.253968 44 44 3 47

Schedule .4 Total for File Serv Admin 393.75 100.000000 18,239 18,239 661 18,900

Schedule 12.4.4





MAXCAP7/2/2018 11:06:04 AM

Activity - File Serv Admin

Page C-211

Allocation Basis: Number of deivces by benefiting department



UnitsAllocation

PctGross


AllocationStep 1


Building & Grounds 11 2.570093 485 485 485

Sheriff 170 39.719626 7,528 7,528 270 7,798

SRO 279-301-3019 1 0.233645 44 44 1 45

SRO 279-301-3020 1 0.233645 44 44 1 45

SRO 279-301-3021 1 0.233645 44 44 1 45

SRO 279-301-3022 1 0.233645 44 44 1 45

SRO 279-301-3023 1 0.233645 44 44 1 45

SRO 279-301-3024 1 0.233645 44 44 1 45

SRO 279-301-3025 1 0.233645 44 44 1 45

SRO 279-301-3026 1 0.233645 44 44 1 45

CP 279-301-3030 1 0.233645 44 44 1 45

CP 279-301-3031 1 0.233645 44 44 1 45

CP 279-301-3032 1 0.233645 44 44 1 45

CP 279-301-3033 1 0.233645 44 44 1 45

KN Drug Enforce 1 0.233645 44 44 1 45

Marine 2 0.467290 86 86 2 88

Twp Law Enf 37 8.644860 1,636 1,636 53 1,689

Twp Law Enf EP 13 3.037383 576 576 17 593

Twp Law Enf CS 1 0.233645 44 44 1 45

2nd Road Patrol 3 0.700935 132 132 3 135

Jail 173 40.420558 7,681 7,681 297 7,978

MDOT Road Crew 1 0.233645 44 44 1 45

RC Road Crew 1 0.233645 44 44 1 45

Sh Narcotics Shr 3 0.700935 132 132 3 135

Schedule .4 Total for File Serv Sheri 428 100.000000 18,960 18,960 661 19,621

Schedule 12.4.5





MAXCAP7/2/2018 11:06:04 AM

Activity - File Serv Sheri

Page C-212




UnitsAllocation

PctGross


AllocationStep 1


Building & Grounds 3 0.443787 104 104 104

Circuit Court 166 24.556211 5,814 5,814 266 6,080

Circuit Court Svcs 22 3.254438 765 765 25 790

District Court 52 7.692308 1,812 1,812 62 1,874

Probate Court 38 5.621302 1,325 1,325 44 1,369

Cir Ct Referee 20 2.958580 694 694 23 717

Probation CC 3 0.443787 104 104 3 107

F.O.C - I.T. 125 18.491124 4,358 4,358 165 4,523

Clerk Circuit Ct 28 4.142012 974 974 34 1,008

Prosecutor 58 8.579882 2,021 2,021 76 2,097

Pros Atty CRP-DP 18 2.662722 625 625 21 646

Pros Atty IV-E 10 1.479290 347 347 13 360

Pros Atty CVR 8 1.183432 281 281 9 290

CCF IHC ASO 5 0.739645 174 174 4 178

CCF IHC CP 53 7.840237 1,847 1,847 64 1,911

CCF JD Juve Det 60 8.875740 2,090 2,090 78 2,168

CCF JD Fac Mgmt 2 0.295858 68 68 2 70

SP Comm. Correct 5 0.739645 174 174 4 178

Schedule .4 Total for File Serv Justi 676 100.000000 23,577 23,577 893 24,470

Schedule 12.4.6





MAXCAP7/2/2018 11:06:04 AM

Activity - File Serv Justi

Page C-213


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 27.00 1.656696 8,389 8,389 8,389

Administrator 101-172 16.00 0.981746 4,971 4,971 4,971

Human Resources 101-270 25.00 1.533978 7,765 7,765 7,765

Purchasing 101-233 8.00 0.490873 2,485 2,485 2,485

Treasurer 101-253 16.00 0.981746 4,971 4,971 4,971

Facilities Mgmt 101-265-2601 8.00 0.490873 2,485 2,485 2,485



Fleet Services 6.00 0.368155 1,861 1,861 1,861


Commissioners 3.00 0.184077 931 931 52 983

Circuit Court 167.00 10.246970 51,918 51,918 3,314 55,232


District Court 52.00 3.190673 16,166 16,166 1,024 17,190

Probate Court 38.00 2.331646 11,806 11,806 747 12,553

Cir Ct Referee 21.00 1.288541 6,524 6,524 409 6,933

Probation CC 3.00 0.184077 931 931 52 983

F.O.C - I.T. 125.00 7.669888 38,854 38,854 2,480 41,334

Elections 1.00 0.061359 309 309 16 325

County Clerk 18.00 1.104464 5,590 5,590 350 5,940


Clerk Circuit Ct 28.00 1.718055 8,698 8,698 549 9,247

Equalization 24.00 1.472618 7,458 7,458 469 7,927

Prosecutor 58.00 3.558828 18,029 18,029 1,146 19,175

Pros Atty CRP-DP 18.00 1.104464 5,590 5,590 350 5,940

Pros Atty IV-E 10.00 0.613591 3,106 3,106 191 3,297

Pros Atty CVR 8.00 0.490873 2,485 2,485 154 2,639

Co-op Extension 4.00 0.245436 1,242 1,242 76 1,318


Sheriff 171.00 10.492407 53,159 53,159 3,393 56,552

SRO 279-301-3019 1.00 0.061359 309 309 16 325

SRO 279-301-3020 1.00 0.061359 309 309 16 325

SRO 279-301-3021 1.00 0.061359 309 309 16 325

SRO 279-301-3022 1.00 0.061359 309 309 16 325

SRO 279-301-3023 1.00 0.061359 309 309 16 325

SRO 279-301-3024 1.00 0.061359 309 309 16 325

SRO 279-301-3025 1.00 0.061359 309 309 16 325

SRO 279-301-3026 1.00 0.061359 309 309 16 325

CP 279-301-3030 1.00 0.061359 309 309 16 325

CP 279-301-3031 1.00 0.061359 309 309 16 325

CP 279-301-3032 1.00 0.061359 309 309 16 325

CP 279-301-3033 1.00 0.061359 309 309 16 325

KN Drug Enforce 1.00 0.061359 309 309 16 325

Marine 2.00 0.122718 618 618 36 654

Twp Law Enf 37.00 2.270287 11,496 11,496 727 12,223

Twp Law Enf EP 13.00 0.797668 4,038 4,038 252 4,290

Twp Law Enf CS 1.00 0.061359 309 309 16 325

2nd Road Patrol 3.00 0.184077 931 931 52 983

E-911 25.00 1.533978 7,765 7,765 487 8,252

Jail 173.00 10.615128 53,978 53,978 3,818 57,796

MDOT Road Crew 1.00 0.061359 309 309 16 325

RC Road Crew 1.00 0.061359 309 309 16 325

Schedule 12.4.7





MAXCAP7/2/2018 11:06:04 AM

Activity - Special Applic

Page C-214




UnitsAllocation

PctGross


AllocationStep 1


Parks & Rec 41.00 2.515723 12,743 12,743 811 13,554

Lodging Tax 1.00 0.061359 309 309 16 325

ROD Automation 21.00 1.288541 6,524 6,524 409 6,933

Sh Narcotics Shr 3.00 0.184077 931 931 52 983

283-694 CDBG Admin 2.54 0.155852 786 786 44 830

283-691 HOME 0.57 0.034975 177 177 11 188

283-694 CDBG HR 0.73 0.044792 226 226 13 239

283-694 CDBG LGA 0.02 0.001227 5 5 5

283-695 6950 COC 0.07 0.004295 22 22 1 23

283-695 6951 COC 0.10 0.006136 30 30 1 31



CCF IHC ASO 5.00 0.306796 1,552 1,552 93 1,645

CCF IHC CP 53.00 3.252033 16,475 16,475 1,049 17,524

CCF JD Juve Det 60.00 3.681546 18,652 18,652 1,186 19,838

CCF JD Fac Mgmt 4.00 0.245436 1,242 1,242 76 1,318


SP Comm. Correct 5.00 0.306796 1,552 1,552 93 1,645

Aeronautics 107.00 6.565424 33,262 33,262 2,121 35,383

Risk Managment 1.00 0.061359 309 309 16 325

Schedule .4 Total for Special Applic 1,629.75 100.000000 506,663 506,663 27,401 534,064

Schedule 12.4.7





MAXCAP7/2/2018 11:06:04 AM

Activity - Special Applic

Page C-215




UnitsAllocation

PctGross


AllocationStep 1



Circuit Court 166 15.036232 64,956 64,956 2,911 67,867


District Court 52 4.710145 20,345 20,345 905 21,250

Probate Court 38 3.442029 14,866 14,866 662 15,528

Cir Ct Referee 20 1.811594 7,822 7,822 344 8,166

Probation CC 3 0.271739 1,173 1,173 45 1,218

F.O.C - I.T. 125 11.322464 48,910 48,910 2,187 51,097

Clerk Circuit Ct 28 2.536232 10,954 10,954 481 11,435

Prosecutor 58 5.253623 22,695 22,695 1,009 23,704

Pros Atty CRP-DP 18 1.630435 7,041 7,041 310 7,351

Pros Atty IV-E 10 0.905797 3,912 3,912 170 4,082

Pros Atty CVR 8 0.724638 3,127 3,127 133 3,260

Sheriff 170 15.398551 66,521 66,521 2,978 69,499

SRO 279-301-3019 1 0.090580 389 389 15 404

SRO 279-301-3020 1 0.090580 389 389 15 404

SRO 279-301-3021 1 0.090580 389 389 15 404

SRO 279-301-3022 1 0.090580 389 389 15 404

SRO 279-301-3023 1 0.090580 389 389 15 404

SRO 279-301-3024 1 0.090580 389 389 15 404

SRO 279-301-3025 1 0.090580 389 389 15 404

SRO 279-301-3026 1 0.090580 389 389 15 404

CP 279-301-3030 1 0.090580 389 389 15 404

CP 279-301-3031 1 0.090580 389 389 15 404

CP 279-301-3032 1 0.090580 389 389 15 404

CP 279-301-3033 1 0.090580 389 389 15 404

KN Drug Enforce 1 0.090580 389 389 15 404

Marine 2 0.181159 781 781 32 813

Twp Law Enf 37 3.351449 14,471 14,471 642 15,113

Twp Law Enf EP 13 1.177536 5,084 5,084 225 5,309

Twp Law Enf CS 1 0.090580 389 389 15 404

2nd Road Patrol 3 0.271739 1,173 1,173 45 1,218

Jail 173 15.670284 67,814 67,814 3,259 71,073

MDOT Road Crew 1 0.090580 389 389 15 404

RC Road Crew 1 0.090580 389 389 15 404

Sh Narcotics Shr 3 0.271739 1,173 1,173 45 1,218

CCF IHC ASO 5 0.452899 1,954 1,954 82 2,036

CCF IHC CP 53 4.800725 20,738 20,738 921 21,659

CCF JD Juve Det 60 5.434783 23,477 23,477 1,043 24,520

CCF JD Fac Mgmt 2 0.181159 781 781 32 813

SP Comm. Correct 5 0.452899 1,954 1,954 82 2,036

Schedule .4 Total for Justice System 1,104 100.000000 432,022 432,022 19,163 451,185

Schedule 12.4.8





MAXCAP7/2/2018 11:06:04 AM

Activity - Justice System

Page C-216

Allocation Basis: Total hours of usage by department

Allocation Source: Information Technology


UnitsAllocation

PctGross


AllocationStep 1


Administrator 101-172 1.32 0.003557 8 8 8

F.O.C - I.T. 21.31 0.057421 137 137 6 143

Equalization 17,330.63 46.698548 112,393 112,393 6,275 118,668

Drain Commissioner 9,020.53 24.306425 58,488 58,488 3,225 61,713

Sheriff 2,904.65 7.826775 18,833 18,833 1,033 19,866

E-911 514.74 1.387002 3,335 3,335 177 3,512

Parks & Rec 172.91 0.465918 1,119 1,119 54 1,173

Health 7,145.62 19.254354 46,332 46,332 2,559 48,891

Schedule .4 Total for GIS Thick 37,111.71 100.000000 240,645 240,645 13,329 253,974

Schedule 12.4.9





MAXCAP7/2/2018 11:06:04 AM

Activity - GIS Thick

Page C-217


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 27.00 1.656696 15,047 15,047 15,047

Administrator 101-172 16.00 0.981746 8,911 8,911 8,911

Human Resources 101-270 25.00 1.533978 13,932 13,932 13,932

Purchasing 101-233 8.00 0.490873 4,454 4,454 4,454

Treasurer 101-253 16.00 0.981746 8,911 8,911 8,911

Facilities Mgmt 101-265-2601 8.00 0.490873 4,454 4,454 4,454



Fleet Services 6.00 0.368155 3,340 3,340 3,340


Commissioners 3.00 0.184077 1,669 1,669 126 1,795

Circuit Court 167.00 10.246970 93,065 93,065 7,441 100,506


District Court 52.00 3.190673 28,973 28,973 2,307 31,280

Probate Court 38.00 2.331646 21,174 21,174 1,678 22,852

Cir Ct Referee 21.00 1.288541 11,702 11,702 921 12,623

Probation CC 3.00 0.184077 1,669 1,669 126 1,795

F.O.C - I.T. 125.00 7.669888 69,658 69,658 5,568 75,226

Elections 1.00 0.061359 555 555 39 594

County Clerk 18.00 1.104464 10,028 10,028 792 10,820


Clerk Circuit Ct 28.00 1.718055 15,603 15,603 1,236 16,839

Equalization 24.00 1.472618 13,372 13,372 1,057 14,429

Prosecutor 58.00 3.558828 32,317 32,317 2,580 34,897

Pros Atty CRP-DP 18.00 1.104464 10,028 10,028 792 10,820

Pros Atty IV-E 10.00 0.613591 5,569 5,569 432 6,001

Pros Atty CVR 8.00 0.490873 4,454 4,454 346 4,800

Co-op Extension 4.00 0.245436 2,226 2,226 170 2,396


Sheriff 171.00 10.492407 95,297 95,297 7,614 102,911

SRO 279-301-3019 1.00 0.061359 555 555 39 594

SRO 279-301-3020 1.00 0.061359 555 555 39 594

SRO 279-301-3021 1.00 0.061359 555 555 39 594

SRO 279-301-3022 1.00 0.061359 555 555 39 594

SRO 279-301-3023 1.00 0.061359 555 555 39 594

SRO 279-301-3024 1.00 0.061359 555 555 39 594

SRO 279-301-3025 1.00 0.061359 555 555 39 594

SRO 279-301-3026 1.00 0.061359 555 555 39 594

CP 279-301-3030 1.00 0.061359 555 555 39 594

CP 279-301-3031 1.00 0.061359 555 555 39 594

CP 279-301-3032 1.00 0.061359 555 555 39 594

CP 279-301-3033 1.00 0.061359 555 555 39 594

KN Drug Enforce 1.00 0.061359 555 555 39 594

Marine 2.00 0.122718 1,113 1,113 82 1,195

Twp Law Enf 37.00 2.270287 20,617 20,617 1,633 22,250

Twp Law Enf EP 13.00 0.797668 7,237 7,237 567 7,804

Twp Law Enf CS 1.00 0.061359 555 555 39 594

2nd Road Patrol 3.00 0.184077 1,669 1,669 126 1,795

E-911 25.00 1.533978 13,932 13,932 1,103 15,035

Jail 173.00 10.615128 96,632 96,632 8,223 104,855

MDOT Road Crew 1.00 0.061359 555 555 39 594

RC Road Crew 1.00 0.061359 555 555 39 594

Schedule 12.4.10





MAXCAP7/2/2018 11:06:04 AM

Activity - Helpdesk Supt

Page C-218




UnitsAllocation

PctGross


AllocationStep 1


Parks & Rec 41.00 2.515723 22,847 22,847 1,817 24,664

Lodging Tax 1.00 0.061359 555 555 39 594

ROD Automation 21.00 1.288541 11,702 11,702 921 12,623

Sh Narcotics Shr 3.00 0.184077 1,669 1,669 126 1,795

283-694 CDBG Admin 2.54 0.155852 1,412 1,412 107 1,519

283-691 HOME 0.57 0.034975 316 316 22 338

283-694 CDBG HR 0.73 0.044792 403 403 27 430

283-694 CDBG LGA 0.02 0.001227 10 10 1 11

283-695 6950 COC 0.07 0.004295 37 37 2 39

283-695 6951 COC 0.10 0.006136 56 56 3 59



CCF IHC ASO 5.00 0.306796 2,784 2,784 219 3,003

CCF IHC CP 53.00 3.252033 29,529 29,529 2,357 31,886

CCF JD Juve Det 60.00 3.681546 33,434 33,434 2,672 36,106

CCF JD Fac Mgmt 4.00 0.245436 2,226 2,226 170 2,396


SP Comm. Correct 5.00 0.306796 2,784 2,784 219 3,003

Aeronautics 107.00 6.565424 59,624 59,624 4,767 64,391

Risk Managment 1.00 0.061359 555 555 39 594

Schedule .4 Total for Helpdesk Supt 1,629.75 100.000000 908,262 908,262 61,389 969,651

Schedule 12.4.10





MAXCAP7/2/2018 11:06:04 AM

Activity - Helpdesk Supt

Page C-219

Allocation Basis: Direct allocation to Information Tech - PeopleSoft



UnitsAllocation

PctGross


AllocationStep 1


I.T. Fiscal/HR/Phone System 100 100.000000 1,347,619 1,347,619 39,410 1,387,029

Schedule .4 Total for Financial/HR 100 100.000000 1,347,619 1,347,619 39,410 1,387,029

Schedule 12.4.11





MAXCAP7/2/2018 11:06:04 AM

Activity - Financial/HR

Page C-220

Allocation Basis: Direct allocation to I.T. PeopleSoft/Phone schedule



UnitsAllocation

PctGross


AllocationStep 1


I.T. Fiscal/HR/Phone System 100 100.000000 159,896 159,896 11,385 171,281

Schedule .4 Total for Phone System 100 100.000000 159,896 159,896 11,385 171,281

Schedule 12.4.12





MAXCAP7/2/2018 11:06:04 AM

Activity - Phone System

Page C-221

Allocation Basis: Number of content HTML pages

Allocation Source: Web page summary


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 11 1.344743 1,081 1,081 1,081

Administrator 101-172 46 5.623472 4,521 4,521 4,521

Human Resources 101-270 94 11.491443 9,238 9,238 9,238

Purchasing 101-233 2 0.244499 197 197 197

Treasurer 101-253 6 0.733496 590 590 590

Facilities Mgmt 101-265-2601 1 0.122249 98 98 98

Central Services 1 0.122249 98 98 98

Fleet Services 1 0.122249 98 98 98

Information Technology 1 0.122249 98 98 98

Commissioners 36 4.400978 3,538 3,538 3,538

Circuit Court 24 2.933985 2,359 2,359 2,359

District Court 18 2.200489 1,769 1,769 1,769

Probate Court 62 7.579462 6,093 6,093 6,093

F.O.C - I.T. 20 2.444988 1,966 1,966 1,966

Elections 60 7.334963 5,897 5,897 5,897

County Clerk 20 2.444988 1,966 1,966 1,966

Clerk Circuit Ct 8 0.977995 786 786 786

Equalization 6 0.733496 590 590 590

Prosecutor 15 1.833741 1,474 1,474 1,474

Co-op Extension 1 0.122249 98 98 98

Drain Commissioner 18 2.200489 1,769 1,769 1,769

Sheriff 84 10.268949 8,256 8,256 8,256

Emergency Mgmt 13 1.589242 1,278 1,278 1,278

Parks & Rec 1 0.122249 98 98 98

Health 175 21.393646 17,199 17,199 17,199

ROD Automation 15 1.833741 1,474 1,474 1,474

283-694 CDBG Admin 6 0.733496 590 590 590

283-691 HOME 1 0.122249 98 98 98

283-694 CDBG HR 2 0.244499 197 197 197


Veteran's Millage 16 1.955990 1,572 1,572 1,572

SP Comm. Correct 7 0.855746 688 688 688

DPW Admin & Fin 36 4.400978 3,538 3,538 3,538

Schedule .4 Total for Web Page Mgmt 818 100.000000 80,393 80,393 0 80,393

Schedule 12.4.13





MAXCAP7/2/2018 11:06:04 AM

Activity - Web Page Mgmt

Page C-222

Allocation Basis: Number of content PDF documents



UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 140 4.485742 721 721 721

Administrator 101-172 52 1.666133 268 268 268

Human Resources 101-270 149 4.774111 768 768 768

Purchasing 101-233 8 0.256328 41 41 41

Treasurer 101-253 11 0.352451 57 57 57

Facilities Mgmt 101-265-2601 1 0.032041 5 5 5


Information Technology 2 0.064082 10 10 10

Commissioners 1,271 40.724129 6,551 6,551 6,551

Circuit Court 74 2.371035 381 381 381

District Court 2 0.064082 10 10 10

Probate Court 63 2.018584 325 325 325

F.O.C - I.T. 95 3.043896 489 489 489

Elections 13 0.416533 67 67 67

County Clerk 15 0.480615 77 77 77

Clerk Circuit Ct 3 0.096123 15 15 15

Equalization 29 0.929189 149 149 149

Prosecutor 13 0.416533 67 67 67

Drain Commissioner 35 1.121435 180 180 180

Sheriff 94 3.011855 484 484 484

Emergency Mgmt 16 0.512656 82 82 82

Parks & Rec 1 0.032041 5 5 5

Health 665 21.307273 3,426 3,426 3,426

ROD Automation 5 0.160205 26 26 26

283-694 CDBG Admin 18 0.576738 93 93 93

283-691 HOME 4 0.128164 21 21 21

283-694 CDBG HR 5 0.160205 26 26 26

283-695 6951 COC 1 0.032041 5 5 5

Housing Commissn 35 1.121435 180 180 180

Veteran's Millage 59 1.890420 304 304 304

SP Comm. Correct 14 0.448574 72 72 72

DPW Admin & Fin 227 7.273310 1,169 1,169 1,169

Schedule .4 Total for Web Page PDF 3,121 100.000000 16,079 16,079 0 16,079

Schedule 12.4.14





MAXCAP7/2/2018 11:06:04 AM

Activity - Web Page PDF

Page C-223

Allocation Basis: Number of hours by department



UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 5.00 0.134880 304 304 304

Human Resources 101-270 122.00 3.291071 7,408 7,408 7,408

Purchasing 101-233 571.00 15.403291 34,672 34,672 34,672

Treasurer 101-253 51.00 1.375776 3,097 3,097 3,097


Commissioners 1,036.00 27.947126 62,908 62,908 62,908

Circuit Court 515.00 13.892636 31,272 31,272 31,272

District Court 43.00 1.159968 2,611 2,611 2,611

Probate Court 26.00 0.701376 1,579 1,579 1,579

F.O.C - I.T. 4.00 0.107904 243 243 243

Elections 204.00 5.503102 12,387 12,387 12,387

County Clerk 77.00 2.077151 4,676 4,676 4,676

Clerk Circuit Ct 328.00 8.848125 19,917 19,917 19,917

Equalization 6.00 0.161856 364 364 364

Prosecutor 4.00 0.107904 243 243 243

Sheriff 445.00 12.004316 27,021 27,021 27,021

Health 16.00 0.431616 972 972 972

H-Animal Control 12.00 0.323712 729 729 729

ROD Automation 28.00 0.755328 1,700 1,700 1,700

DPW Admin & Fin 12.00 0.323712 729 729 729

Schedule .4 Total for Web Page Appl. 3,707.00 100.000000 225,098 225,098 0 225,098

Schedule 12.4.15





MAXCAP7/2/2018 11:06:04 AM

Activity - Web Page Appl.

Page C-224

Allocation Basis: Number of dedicated servers by benefiting department

Allocation Source: Assigned server summary


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 6.00 4.054054 4,327 4,327 4,327

Administrator 101-172 4.00 2.702703 2,885 2,885 2,885

Human Resources 101-270 2.00 1.351351 1,442 1,442 1,442

Treasurer 101-253 2.00 1.351351 1,442 1,442 1,442

Facilities Mgmt 101-265-2601 12.00 8.108108 8,655 8,655 8,655


Fleet Services 1.00 0.675676 721 721 721

Circuit Court 20.00 13.513514 14,425 14,425 14,425

District Court 3.00 2.027027 2,164 2,164 2,164

Cir Ct Referee 5.00 3.378378 3,606 3,606 3,606

F.O.C - I.T. 1.00 0.675676 721 721 721

Elections 1.00 0.675676 721 721 721

Equalization 3.00 2.027027 2,164 2,164 2,164

Prosecutor 2.00 1.351351 1,442 1,442 1,442

Sheriff 22.00 14.864865 15,867 15,867 15,867

Jail 42.00 28.378378 30,294 30,294 30,294

Parks & Rec 2.00 1.351351 1,442 1,442 1,442

Health 1.00 0.675676 721 721 721

ROD Automation 4.00 2.702703 2,885 2,885 2,885

283-694 CDBG Admin 1.00 0.675676 721 721 721

CCF JD Juve Det 8.00 5.405405 5,770 5,770 5,770

DPW Admin & Fin 3.00 2.027027 2,164 2,164 2,164

Schedule .4 Total for Server Depr. 148.00 100.000000 106,743 106,743 0 106,743

Schedule 12.4.16





MAXCAP7/2/2018 11:06:04 AM

Activity - Server Depr.

Page C-225


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 61.00 1.603575 4,692 4,692 4,692

Administrator 101-172 27.50 0.722923 2,115 2,115 2,115

Human Resources 101-270 42.50 1.117245 3,269 3,269 3,269

Purchasing 101-233 12.50 0.328601 961 961 961

Treasurer 101-253 30.00 0.788644 2,307 2,307 2,307

Facilities Mgmt 101-265-2601 7.50 0.197161 577 577 577



Fleet Services 10.00 0.262881 769 769 769


Commissioners 26.50 0.696635 2,038 2,038 2,038

Circuit Court 247.50 6.506309 19,036 19,036 19,036

Circuit Court Svcs 70.00 1.840168 5,384 5,384 5,384

District Court 85.00 2.234490 6,537 6,537 6,537

Probate Court 77.50 2.037329 5,961 5,961 5,961

Cir Ct Referee 30.00 0.788644 2,307 2,307 2,307

Probation CC 5.00 0.131441 385 385 385

F.O.C - I.T. 251.00 6.598318 19,305 19,305 19,305

Elections 2.50 0.065720 192 192 192

County Clerk 27.50 0.722923 2,115 2,115 2,115

Concealed Pistol 2.50 0.065720 192 192 192

Clerk Circuit Ct 52.50 1.380126 4,038 4,038 4,038

Equalization 42.50 1.117245 3,269 3,269 3,269

Prosecutor 122.50 3.220294 9,422 9,422 9,422

Pros Atty CRP-DP 45.00 1.182965 3,461 3,461 3,461

Pros Atty IV-E 25.00 0.657203 1,923 1,923 1,923

Pros Atty CVR 22.50 0.591483 1,731 1,731 1,731

Co-op Extension 7.50 0.197161 577 577 577

Drain Commissioner 15.00 0.394322 1,154 1,154 1,154

Sheriff 465.00 12.223975 35,764 35,764 35,764

SRO 279-301-3019 2.50 0.065720 192 192 192

SRO 279-301-3020 2.50 0.065720 192 192 192

SRO 279-301-3021 2.50 0.065720 192 192 192

SRO 279-301-3022 2.50 0.065720 192 192 192

SRO 279-301-3023 2.50 0.065720 192 192 192

SRO 279-301-3024 2.50 0.065720 192 192 192

SRO 279-301-3025 2.50 0.065720 192 192 192

SRO 279-301-3026 2.50 0.065720 192 192 192

CP 279-301-3030 2.50 0.065720 192 192 192

CP 279-301-3031 2.50 0.065720 192 192 192

CP 279-301-3032 2.50 0.065720 192 192 192

CP 279-301-3033 2.50 0.065720 192 192 192

KN Drug Enforce 2.50 0.065720 192 192 192

Emergency Mgmt 5.00 0.131441 385 385 385

Marine 28.50 0.749211 2,192 2,192 2,192

Twp Law Enf 82.50 2.168770 6,345 6,345 6,345

Twp Law Enf EP 25.00 0.657203 1,923 1,923 1,923

Twp Law Enf CS 2.50 0.065720 192 192 192

2nd Road Patrol 7.50 0.197161 577 577 577

E-911 150.00 3.943218 11,537 11,537 11,537

Jail 669.00 17.586758 51,454 51,454 51,454

MDOT Road Crew 2.50 0.065720 192 192 192

Schedule 12.4.17





MAXCAP7/2/2018 11:06:04 AM

Activity - Office 365

Page C-226

Allocation Basis: User rating by licence type

Allocation Source: Employee licence type summary


UnitsAllocation

PctGross


AllocationStep 1


RC Road Crew 2.50 0.065720 192 192 192

Parks & Rec 79.50 2.089905 6,114 6,114 6,114

Lodging Tax 2.50 0.065720 192 192 192

ROD Automation 20.00 0.525762 1,538 1,538 1,538

Sh Narcotics Shr 7.50 0.197161 577 577 577

283-694 CDBG Admin 5.64 0.148265 434 434 434

283-691 HOME 1.27 0.033386 98 98 98

283-694 CDBG HR 1.61 0.042324 124 124 124

283-694 CDBG LGA 0.05 0.001314 4 4 4

283-695 6950 COC 0.15 0.003943 12 12 12

283-695 6951 COC 0.22 0.005783 17 17 17

Housing Commissn 11.06 0.290747 851 851 851

Community Action 67.50 1.774448 5,192 5,192 5,192

CCF IHC ASO 10.00 0.262881 769 769 769

CCF IHC CP 165.00 4.337539 12,690 12,690 12,690

CCF JD Juve Det 225.00 5.914826 17,305 17,305 17,305

CCF JD Fac Mgmt 10.00 0.262881 769 769 769

Veteran's Millage 17.50 0.460042 1,346 1,346 1,346

SP Comm. Correct 5.00 0.131441 385 385 385

DPW Admin & Fin 158.50 4.166667 12,190 12,190 12,190

Risk Managment 2.50 0.065720 192 192 192

Schedule .4 Total for Office 365 3,804.00 100.000000 292,571 292,571 0 292,571

Schedule 12.4.17





MAXCAP7/2/2018 11:06:04 AM

Activity - Office 365

Page C-227

Receiving Department Total Dedicated Serv Enterprise 1 Enterprise 2 File Serv Admin

Fiscal Services 101-191 97,634 32,156 12,617 17,054 1,246

Administrator 101-172 63,435 21,436 7,480 10,102 738

Human Resources 101-270 83,166 10,714 11,684 15,791 1,155

Purchasing 101-233 51,967 0 3,737 5,051 369

Treasurer 101-253 50,409 10,714 7,480 10,102 738

Facilities Mgmt 101-265-2601 89,744 64,313 3,737 5,051 369

Building & Grounds 85,555 16,074 13,085 17,687 645

Central Services 21,572 0 4,673 6,314 461

Fleet Services 19,009 5,354 2,803 3,786 277

Information Technology 241,853 0 51,424 69,484 5,159

I.T. Fiscal/HR/Phone System 1,558,310 0 0 0 0

Commissioners 81,426 0 1,450 2,015 148

Circuit Court 603,601 112,616 81,169 112,611 47

Circuit Court Svcs 61,153 0 10,682 14,823 0

District Court 161,888 16,882 25,268 35,053 0

Probate Court 110,330 0 18,456 25,614 0

Cir Ct Referee 86,893 28,149 10,194 14,151 47

Probation CC 7,953 0 1,450 2,015 0

F.O.C - I.T. 345,702 5,618 60,750 84,287 0

Elections 26,997 5,618 482 667 47

County Clerk 47,354 0 8,739 12,119 902

Concealed Pistol 2,307 0 482 667 47

Clerk Circuit Ct 95,757 0 13,599 18,873 0

Equalization 193,479 16,882 11,652 16,175 1,210

Prosecutor 171,055 11,252 28,186 39,096 0

Pros Atty CRP-DP 49,076 0 8,739 12,119 0

Pros Atty IV-E 27,242 0 4,850 6,729 0

Pros Atty CVR 21,983 0 3,878 5,385 0

Co-op Extension 9,214 0 1,936 2,689 200

Drain Commissioner 84,062 0 4,367 6,059 450

Sheriff 666,365 123,883 83,114 115,303 47

SRO 279-301-3019 2,709 0 482 667 0

SRO 279-301-3020 2,709 0 482 667 0

SRO 279-301-3021 2,709 0 482 667 0

SRO 279-301-3022 2,709 0 482 667 0

SRO 279-301-3023 2,709 0 482 667 0

SRO 279-301-3024 2,709 0 482 667 0

SRO 279-301-3025 2,709 0 482 667 0

SRO 279-301-3026 2,709 0 482 667 0

CP 279-301-3030 2,709 0 482 667 0

CP 279-301-3031 2,709 0 482 667 0

CP 279-301-3032 2,709 0 482 667 0

CP 279-301-3033 2,709 0 482 667 0

KN Drug Enforce 2,709 0 482 667 0


Marine 7,250 0 966 1,342 0

Twp Law Enf 100,531 0 17,970 24,941 0

Twp Law Enf EP 34,983 0 6,310 8,754 0

Twp Law Enf CS 2,709 0 482 667 0

2nd Road Patrol 8,173 0 1,450 2,015 0

E-911 67,325 0 12,138 16,851 0

Jail 761,270 236,513 84,088 117,219 0

Schedule 12.5






MAXCAP7/2/2018 11:06:04 AM

Page C-228

Receiving Department Total Dedicated Serv Enterprise 1 Enterprise 2 File Serv Admin

MDOT Road Crew 2,709 0 482 667 0

RC Road Crew 2,709 0 482 667 0

Medical Examiner 482 0 482 0 0

Parks & Rec 107,963 11,252 19,913 27,638 2,110

Health 197,434 5,618 120,607 0 0

H-Animal Control 7,523 0 6,794 0 0

Lodging Tax 2,307 0 482 667 47

ROD Automation 75,100 22,516 10,194 14,151 1,060

Sh Narcotics Shr 8,173 0 1,450 2,015 0

283-694 CDBG Admin 12,868 5,618 1,225 1,710 128

283-691 HOME 1,423 0 273 380 27

283-694 CDBG HR 1,892 0 354 486 36

283-694 CDBG LGA 42 0 8 13 1

283-695 6950 COC 154 0 33 44 3

283-695 6951 COC 229 0 47 65 5

Housing Commissn 12,732 0 2,408 3,342 247

Community Action 17,483 0 2,791 3,867 288

CCF IHC ASO 13,419 0 2,423 3,365 0

CCF IHC CP 147,149 0 25,751 35,728 0

CCF JD Juve Det 220,351 45,041 29,158 40,445 0

CCF JD Fac Mgmt 10,090 0 1,936 2,689 99

Veteran's Millage 24,599 0 4,850 6,729 500

SP Comm. Correct 13,795 0 2,423 3,365 0

DPW Admin & Fin 59,017 16,882 22,345 0 0

Aeronautics 456,104 304,329 52,001 0 0

Risk Managment 2,307 0 482 667 47


Total 7,633,748 1,129,430 937,227 1,016,032 18,900

Schedule 12.5






MAXCAP7/2/2018 11:06:04 AM

Page C-229

Receiving Department File Serv Sheri File Serv Justi Special Applic Justice System GIS Thick

Fiscal Services 101-191 0 0 8,389 0 0

Administrator 101-172 0 0 4,971 0 8

Human Resources 101-270 0 0 7,765 0 0

Purchasing 101-233 0 0 2,485 0 0

Treasurer 101-253 0 0 4,971 0 0

Facilities Mgmt 101-265-2601 0 0 2,485 0 0

Building & Grounds 485 104 8,698 5,472 0


Fleet Services 0 0 1,861 0 0


I.T. Fiscal/HR/Phone System 0 0 0 0 0


Circuit Court 0 6,080 55,232 67,867 0

Circuit Court Svcs 0 790 7,261 8,984 0

District Court 0 1,874 17,190 21,250 0

Probate Court 0 1,369 12,553 15,528 0

Cir Ct Referee 0 717 6,933 8,166 0

Probation CC 0 107 983 1,218 0

F.O.C - I.T. 0 4,523 41,334 51,097 143

Elections 0 0 325 0 0

County Clerk 0 0 5,940 0 0


Clerk Circuit Ct 0 1,008 9,247 11,435 0

Equalization 0 0 7,927 0 118,668

Prosecutor 0 2,097 19,175 23,704 0

Pros Atty CRP-DP 0 646 5,940 7,351 0

Pros Atty IV-E 0 360 3,297 4,082 0

Pros Atty CVR 0 290 2,639 3,260 0

Co-op Extension 0 0 1,318 0 0

Drain Commissioner 0 0 2,968 0 61,713

Sheriff 7,798 0 56,552 69,499 19,866

SRO 279-301-3019 45 0 325 404 0

SRO 279-301-3020 45 0 325 404 0

SRO 279-301-3021 45 0 325 404 0

SRO 279-301-3022 45 0 325 404 0

SRO 279-301-3023 45 0 325 404 0

SRO 279-301-3024 45 0 325 404 0

SRO 279-301-3025 45 0 325 404 0

SRO 279-301-3026 45 0 325 404 0

CP 279-301-3030 45 0 325 404 0

CP 279-301-3031 45 0 325 404 0

CP 279-301-3032 45 0 325 404 0

CP 279-301-3033 45 0 325 404 0


Emergency Mgmt 0 0 0 0 0

Marine 88 0 654 813 0

Twp Law Enf 1,689 0 12,223 15,113 0

Twp Law Enf EP 593 0 4,290 5,309 0

Twp Law Enf CS 45 0 325 404 0

2nd Road Patrol 135 0 983 1,218 0

E-911 0 0 8,252 0 3,512

Jail 7,978 0 57,796 71,073 0

Schedule 12.5






MAXCAP7/2/2018 11:06:04 AM

Page C-230

Receiving Department File Serv Sheri File Serv Justi Special Applic Justice System GIS Thick


RC Road Crew 45 0 325 404 0


Parks & Rec 0 0 13,554 0 1,173

Health 0 0 0 0 48,891



ROD Automation 0 0 6,933 0 0

Sh Narcotics Shr 135 0 983 1,218 0

283-694 CDBG Admin 0 0 830 0 0

283-691 HOME 0 0 188 0 0

283-694 CDBG HR 0 0 239 0 0

283-694 CDBG LGA 0 0 5 0 0

283-695 6950 COC 0 0 23 0 0

283-695 6951 COC 0 0 31 0 0

Housing Commissn 0 0 1,637 0 0

Community Action 0 0 1,896 0 0

CCF IHC ASO 0 178 1,645 2,036 0

CCF IHC CP 0 1,911 17,524 21,659 0

CCF JD Juve Det 0 2,168 19,838 24,520 0

CCF JD Fac Mgmt 0 70 1,318 813 0

Veteran's Millage 0 0 3,297 0 0

SP Comm. Correct 0 178 1,645 2,036 0

DPW Admin & Fin 0 0 0 0 0

Aeronautics 0 0 35,383 0 0



Total 19,621 24,470 534,064 451,185 253,974

Schedule 12.5






MAXCAP7/2/2018 11:06:04 AM

Page C-231

Receiving Department Helpdesk Supt Financial/HR Phone System Web Page Mgmt Web Page PDF

Fiscal Services 101-191 15,047 0 0 1,081 721

Administrator 101-172 8,911 0 0 4,521 268

Human Resources 101-270 13,932 0 0 9,238 768

Purchasing 101-233 4,454 0 0 197 41

Treasurer 101-253 8,911 0 0 590 57

Facilities Mgmt 101-265-2601 4,454 0 0 98 5



Fleet Services 3,340 0 0 98 0


I.T. Fiscal/HR/Phone System 0 1,387,029 171,281 0 0

Commissioners 1,795 0 0 3,538 6,551

Circuit Court 100,506 0 0 2,359 381


District Court 31,280 0 0 1,769 10

Probate Court 22,852 0 0 6,093 325

Cir Ct Referee 12,623 0 0 0 0

Probation CC 1,795 0 0 0 0

F.O.C - I.T. 75,226 0 0 1,966 489

Elections 594 0 0 5,897 67

County Clerk 10,820 0 0 1,966 77



Equalization 14,429 0 0 590 149

Prosecutor 34,897 0 0 1,474 67

Pros Atty CRP-DP 10,820 0 0 0 0

Pros Atty IV-E 6,001 0 0 0 0

Pros Atty CVR 4,800 0 0 0 0

Co-op Extension 2,396 0 0 98 0

Drain Commissioner 5,402 0 0 1,769 180

Sheriff 102,911 0 0 8,256 484

SRO 279-301-3019 594 0 0 0 0

SRO 279-301-3020 594 0 0 0 0

SRO 279-301-3021 594 0 0 0 0

SRO 279-301-3022 594 0 0 0 0

SRO 279-301-3023 594 0 0 0 0

SRO 279-301-3024 594 0 0 0 0

SRO 279-301-3025 594 0 0 0 0

SRO 279-301-3026 594 0 0 0 0

CP 279-301-3030 594 0 0 0 0

CP 279-301-3031 594 0 0 0 0

CP 279-301-3032 594 0 0 0 0

CP 279-301-3033 594 0 0 0 0


Emergency Mgmt 0 0 0 1,278 82

Marine 1,195 0 0 0 0

Twp Law Enf 22,250 0 0 0 0

Twp Law Enf EP 7,804 0 0 0 0


2nd Road Patrol 1,795 0 0 0 0

E-911 15,035 0 0 0 0

Jail 104,855 0 0 0 0

Schedule 12.5






MAXCAP7/2/2018 11:06:04 AM

Page C-232

Receiving Department Helpdesk Supt Financial/HR Phone System Web Page Mgmt Web Page PDF




Parks & Rec 24,664 0 0 98 5

Health 0 0 0 17,199 3,426



ROD Automation 12,623 0 0 1,474 26

Sh Narcotics Shr 1,795 0 0 0 0

283-694 CDBG Admin 1,519 0 0 590 93

283-691 HOME 338 0 0 98 21

283-694 CDBG HR 430 0 0 197 26

283-694 CDBG LGA 11 0 0 0 0

283-695 6950 COC 39 0 0 0 0

283-695 6951 COC 59 0 0 0 5

Housing Commissn 2,986 0 0 1,081 180


CCF IHC ASO 3,003 0 0 0 0

CCF IHC CP 31,886 0 0 0 0

CCF JD Juve Det 36,106 0 0 0 0

CCF JD Fac Mgmt 2,396 0 0 0 0

Veteran's Millage 6,001 0 0 1,572 304

SP Comm. Correct 3,003 0 0 688 72

DPW Admin & Fin 0 0 0 3,538 1,169

Aeronautics 64,391 0 0 0 0



Total 969,651 1,387,029 171,281 80,393 16,079

Schedule 12.5






MAXCAP7/2/2018 11:06:04 AM

Page C-233

Receiving Department Web Page Appl. Server Depr. Office 365

Fiscal Services 101-191 304 4,327 4,692

Administrator 101-172 0 2,885 2,115

Human Resources 101-270 7,408 1,442 3,269

Purchasing 101-233 34,672 0 961

Treasurer 101-253 3,097 1,442 2,307

Facilities Mgmt 101-265-2601 0 8,655 577

Building & Grounds 0 2,164 5,538

Central Services 0 0 1,346

Fleet Services 0 721 769

Information Technology 12,266 0 7,922


Commissioners 62,908 0 2,038

Circuit Court 31,272 14,425 19,036

Circuit Court Svcs 0 0 5,384

District Court 2,611 2,164 6,537

Probate Court 1,579 0 5,961

Cir Ct Referee 0 3,606 2,307

Probation CC 0 0 385

F.O.C - I.T. 243 721 19,305

Elections 12,387 721 192

County Clerk 4,676 0 2,115

Concealed Pistol 0 0 192

Clerk Circuit Ct 19,917 0 4,038

Equalization 364 2,164 3,269

Prosecutor 243 1,442 9,422

Pros Atty CRP-DP 0 0 3,461

Pros Atty IV-E 0 0 1,923

Pros Atty CVR 0 0 1,731


Drain Commissioner 0 0 1,154

Sheriff 27,021 15,867 35,764

SRO 279-301-3019 0 0 192

SRO 279-301-3020 0 0 192

SRO 279-301-3021 0 0 192

SRO 279-301-3022 0 0 192

SRO 279-301-3023 0 0 192

SRO 279-301-3024 0 0 192

SRO 279-301-3025 0 0 192

SRO 279-301-3026 0 0 192

CP 279-301-3030 0 0 192

CP 279-301-3031 0 0 192

CP 279-301-3032 0 0 192

CP 279-301-3033 0 0 192


Emergency Mgmt 0 0 385

Marine 0 0 2,192

Twp Law Enf 0 0 6,345

Twp Law Enf EP 0 0 1,923


2nd Road Patrol 0 0 577

E-911 0 0 11,537

Jail 0 30,294 51,454

Schedule 12.5






MAXCAP7/2/2018 11:06:04 AM

Page C-234

Receiving Department Web Page Appl. Server Depr. Office 365



Medical Examiner 0 0 0

Parks & Rec 0 1,442 6,114

Health 972 721 0

H-Animal Control 729 0 0

Lodging Tax 0 0 192

ROD Automation 1,700 2,885 1,538

Sh Narcotics Shr 0 0 577

283-694 CDBG Admin 0 721 434

283-691 HOME 0 0 98

283-694 CDBG HR 0 0 124

283-694 CDBG LGA 0 0 4

283-695 6950 COC 0 0 12

283-695 6951 COC 0 0 17

Housing Commissn 0 0 851

Community Action 0 0 5,192

CCF IHC ASO 0 0 769

CCF IHC CP 0 0 12,690

CCF JD Juve Det 0 5,770 17,305

CCF JD Fac Mgmt 0 0 769

Veteran's Millage 0 0 1,346

SP Comm. Correct 0 0 385

DPW Admin & Fin 729 2,164 12,190

Aeronautics 0 0 0


Direct Bill 0 0 0

Total 225,098 106,743 292,571

Schedule 12.5






MAXCAP7/2/2018 11:06:04 AM

Page C-235

This schedule has been created to make a clear distinction of the Information Technology

Departments costs associated with the accounting & human resource financial system and the PBX

telephone system. The purpose of this schedule is to separate I.T support associated with major

functions that are not considered traditional desktop I.T. support. This was necessary because traditional

I.T. costs are required to be split from other indirect costs for reporting purposes of certain grants. The

costs identified in this schedule include allocations from the Equipment Use and Information Technology

schedules. Incoming costs have been categorized into the following activities.

Accounting - Related incoming Data Processing costs are distributed to all County departments

based on the total number of postings of general ledger accounting transactions.

Payroll - Related incoming Data Processing costs are distributed to all County departments

based on the number of FTE employees by benefiting department.

Telephone System – The function was created to allocate the costs incurred in the I.T.

department associated with providing support of the PBX telephone system. The basis of allocation is the

number of PBX lines by department.





Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department I.T. Fiscal/HR/Phone System

Page C-236



Inbound Costs:


Information Technology 1,507,515 50,795 1,558,310

Total Allocated Additions: 1,513,580 50,795 1,564,375 1,564,375


Schedule 13.2




For Department I.T. Fiscal/HR/Phone System


MAXCAP7/2/2018 11:06:06 AM

Page C-237

Total G&A Accounting Payroll Telephone Supt

Wages & Benefits



Departmental Total


Deductions


Functional Cost 0 0 0 0 0

Allocation Step 1Inbound - Information Technology: Financial/HR 1,347,619 0 673,787 673,832 0

Inbound - Information Technology: Phone System 159,896 0 0 0 159,896

Inbound - Equipment Depreciation 6,065 0 0 0 6,065



1st Allocation 1,513,580 0 673,787 673,832 165,961

Allocation Step 2Inbound - Information Technology: Financial/HR 39,410 0 19,665 19,745 0

Inbound - Information Technology: Phone System 11,385 0 0 0 11,385

2nd Allocation 50,795 0 19,665 19,745 11,385

Total For I.T. Fiscal/HR/Phone System

Schedule .3 Total 1,564,375 0 693,452 693,577 177,346

Schedule 13.3







MAXCAP7/2/2018 11:06:06 AM

Page C-238


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 3,931 0.654274 4,409 4,409 4,409

Administrator 101-172 2,257 0.375654 2,531 2,531 2,531

Human Resources 101-270 3,982 0.662762 4,466 4,466 4,466

Purchasing 101-233 1,076 0.179089 1,206 1,206 1,206

Treasurer 101-253 6,123 1.019109 6,867 6,867 6,867

Facilities Mgmt 101-265-2601 2,988 0.497321 3,351 3,351 3,351



Fleet Services 5,196 0.864820 5,827 5,827 5,827


Commissioners 1,679 0.279452 1,882 1,882 60 1,942

Circuit Court 97,852 16.286437 109,760 109,760 3,631 113,391

Circuit Court Svcs 2,076 0.345528 2,327 2,327 75 2,402

District Court 5,316 0.884792 5,962 5,962 195 6,157

Law Library 67 0.011151 74 74 2 76

Probate Court 8,533 1.420228 9,570 9,570 309 9,879

Cir Ct Referee 582 0.096868 653 653 20 673

Probation CC 1,161 0.193236 1,301 1,301 41 1,342

F.O.C. 7,383 1.228823 8,281 8,281 269 8,550

Elections 849 0.141307 952 952 30 982

COMIT 32 0.005326 35 35 1 36

County Clerk 4,486 0.746647 5,030 5,030 165 5,195

Concealed Pistol 877 0.145967 983 983 31 1,014

Clerk Circuit Ct 2,466 0.410440 2,766 2,766 89 2,855

Equalization 2,593 0.431578 2,909 2,909 94 3,003

Prosecutor 18,489 3.077299 20,734 20,734 672 21,406

Pros Atty CRP 3,127 0.520456 3,508 3,508 112 3,620

Pros Atty IV-E 1,357 0.225858 1,522 1,522 49 1,571

Pros Atty CVR 1,547 0.257482 1,736 1,736 56 1,792

Reg of Deeds 3,858 0.642124 4,328 4,328 141 4,469

Co-op Extension 1,564 0.260311 1,754 1,754 57 1,811

KCH Boiler Plant 2,040 0.339537 2,287 2,287 74 2,361

Drain Commissioner 2,181 0.363004 2,447 2,447 79 2,526

Sheriff 21,136 3.517865 23,703 23,703 768 24,471

SRO 279-301-3019 528 0.087880 592 592 19 611

SRO 279-301-3020 372 0.061915 418 418 13 431

SRO 279-301-3021 471 0.078393 526 526 16 542

SRO 279-301-3022 520 0.086549 584 584 19 603

SRO 279-301-3023 522 0.086881 586 586 19 605

SRO 279-301-3024 433 0.072068 484 484 15 499

SRO 279-301-3025 406 0.067574 456 456 14 470

SRO 279-301-3026 390 0.064911 438 438 14 452

CP 279-301-3030 540 0.089877 605 605 19 624

CP 279-301-3031 644 0.107187 721 721 22 743

CP 279-301-3032 510 0.084884 572 572 17 589

CP 279-301-3033 388 0.064579 436 436 14 450

KN Drug Enforce 369 0.061416 414 414 13 427

Traffic & Safety 30 0.004993 33 33 1 34

Emergency Mgmt 517 0.086049 580 580 18 598

Marine 1,608 0.267635 1,802 1,802 58 1,860

Twp Law Enf 1,095 0.182251 1,227 1,227 38 1,265

Twp Law Enf EP 839 0.139643 941 941 30 971

Schedule 13.4.1






MAXCAP7/2/2018 11:06:06 AM


Page C-239


UnitsAllocation

PctGross


AllocationStep 1


Twp Law Enf CS 818 0.136147 915 915 28 943

2nd Road Patrol 1,060 0.176426 1,189 1,189 37 1,226

E-911 1,940 0.322893 2,177 2,177 69 2,246

Dispatch 261-325 1,670 0.277954 1,872 1,872 60 1,932

Jail 22,236 3.700948 24,938 24,938 810 25,748

MDOT Road Crew 487 0.081056 544 544 17 561

RC Road Crew 662 0.110183 741 741 23 764

Health Prev Prog 354 0.058920 397 397 13 410

Medical Examiner 3,078 0.512301 3,452 3,452 111 3,563

Human Services 990 0.164775 1,110 1,110 35 1,145

Guardianship 6,875 1.144271 7,711 7,711 250 7,961

ACSET 38 0.006325 42 42 1 43

Zoo 14 0.002330 15 15 15

Road Comm 970 0.161446 1,089 1,089 34 1,123

Fire Prevention 1,054 0.175427 1,182 1,182 37 1,219

Parks & Rec 40,818 6.793727 45,775 45,775 1,483 47,258

Health 66,117 11.004479 74,146 74,146 2,406 76,552

H-Animal Control 5,138 0.855166 5,762 5,762 188 5,950

Lodging Tax 2,589 0.430912 2,905 2,905 94 2,999

Corr/Det Fac. 1,322 0.220033 1,484 1,484 46 1,530

Senior Millage 1,865 0.310410 2,091 2,091 67 2,158

ROD Automation 1,618 0.269299 1,813 1,813 59 1,872

Zoo/Museum Millage 2,642 0.439733 2,963 2,963 96 3,059

Sh Narcotics Shr 1,676 0.278953 1,878 1,878 60 1,938

Sh Narcotics Fed 344 0.057255 386 386 13 399

283-694 CDBG Admin 1,547 0.257482 1,736 1,736 56 1,792

283-691 HOME 1,099 0.182917 1,231 1,231 38 1,269

283-694 CDBG HR 1,445 0.240505 1,620 1,620 53 1,673

283-694 CDBG LGA 2,097 0.349024 2,352 2,352 75 2,427

283-695 6950 COC 534 0.088879 598 598 19 617

283-695 6951 COC 475 0.079059 532 532 16 548



CC Juve AD 130 0.021637 145 145 5 150

CC Milk Meal 691 0.115010 772 772 24 796

CCF State Inst. 20 0.003329 22 22 1 23

CCF IHC ASO 542 0.090210 608 608 19 627

CCF IHC CP 7,456 1.240973 8,363 8,363 271 8,634

CCF IHC YDIP 71 0.011817 78 78 2 80

CCF IHC CASA 105 0.017476 118 118 4 122

CCF IC ICP 2,447 0.407277 2,744 2,744 87 2,831

CCF IC ICPO 288 0.047935 323 323 10 333

CCF FFC FFCP 474 0.078892 530 530 16 546

CCF FFC FFCPO 1,081 0.179921 1,212 1,212 38 1,250

CCF FFC FFCPPRC 970 0.161446 1,089 1,089 34 1,123

CCF JD Juve Det 5,313 0.884293 5,957 5,957 195 6,152

CCF JD Fac Mgmt 3,006 0.500317 3,370 3,370 108 3,478

CCF DHHS 4,541 0.755802 5,092 5,092 166 5,258

Vet's Trust 8 0.001332 8 8 8

Veteran's Millage 5,694 0.947706 6,384 6,384 207 6,591

SP Comm. Correct 2,102 0.349856 2,357 2,357 75 2,432

SP Remonum. 152 0.025299 169 169 5 174

Schedule 13.4.1






MAXCAP7/2/2018 11:06:06 AM


Page C-240

Allocation Basis: Total number of accounting transactions by department



UnitsAllocation

PctGross


AllocationStep 1




KC Constr. Fund 1,254 0.208715 1,405 1,405 43 1,448


DPW Resource Rec 1,617 0.269133 1,812 1,812 59 1,871

DPW Act 451 44 0.007323 48 48 1 49

DPW Admin & Fin 3,750 0.624148 4,205 4,205 135 4,340

DPW NK Landfill 1,718 0.285943 1,927 1,927 61 1,988

DPW LTE 227 0.037782 254 254 7 261

DPW SK Landfill 10,495 1.746782 11,770 11,770 382 12,152

DPW WTE 7,109 1.183218 7,972 7,972 259 8,231

DPW Mat. Recycle 8,807 1.465832 9,877 9,877 320 10,197

DPW NK Transfer 7,082 1.178724 7,943 7,943 258 8,201

DPW Sparta LF 508 0.084551 570 570 17 587

DPW Kentwood LF 3,739 0.622317 4,193 4,193 135 4,328

DPW Ordinance 320 0.053261 360 360 12 372

DPW HHW 1,243 0.206884 1,393 1,393 43 1,436

Aeronautics 441 0.073400 495 495 15 510

Deliquent Tax 10,843 1.804703 12,160 12,160 393 12,553

Office Equipment 449 0.074731 503 503 16 519

Risk Managment 3,663 0.609668 4,109 4,109 132 4,241

Drain Revolving 14,520 2.416701 16,283 16,283 529 16,812

Lake Level Revol 671 0.111681 751 751 23 774

Drain Debt Serv 195 0.032456 219 219 7 226

Non Allocated 295 0.049100 331 331 10 341

Schedule .4 Total for Accounting 600,819 100.000000 673,787 673,787 19,665 693,452

Schedule 13.4.1






MAXCAP7/2/2018 11:06:06 AM


Page C-241


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 16.88 1.040877 7,012 7,012 7,012

Administrator 101-172 8.86 0.546337 3,681 3,681 3,681

Human Resources 101-270 15.29 0.942832 6,352 6,352 6,352

Purchasing 101-233 4.88 0.300917 2,028 2,028 2,028

Treasurer 101-253 11.93 0.735643 4,957 4,957 4,957

Facilities Mgmt 101-265-2601 2.78 0.171424 1,156 1,156 1,156



Fleet Services 3.83 0.236170 1,592 1,592 1,592


Commissioners 20.86 1.286297 8,669 8,669 280 8,949

Circuit Court 89.13 5.496050 37,033 37,033 1,196 38,229


District Court 32.70 2.016390 13,586 13,586 440 14,026

Probate Court 13.94 0.859586 5,791 5,791 188 5,979

Cir Ct Referee 14.07 0.867603 5,847 5,847 189 6,036

F.O.C. 92.32 5.692756 38,360 38,360 1,239 39,599

Elections 0.98 0.060430 407 407 13 420

County Clerk 9.53 0.587651 3,961 3,961 127 4,088


Clerk Circuit Ct 19.79 1.220317 8,224 8,224 265 8,489

Equalization 14.20 0.875619 5,900 5,900 190 6,090

Prosecutor 39.63 2.443717 16,468 16,468 533 17,001

Pros Atty CRP 18.84 1.161737 7,829 7,829 255 8,084

Pros Atty IV-E 9.09 0.560519 3,777 3,777 121 3,898

Pros Atty CVR 8.91 0.549420 3,702 3,702 119 3,821

Reg of Deeds 8.43 0.519822 3,504 3,504 112 3,616

Co-op Extension 2.00 0.123327 830 830 26 856

KCH Boiler Plant 0.05 0.003083 20 20 1 21


Sheriff 143.20 8.830185 59,501 59,501 1,921 61,422

SRO 279-301-3019 1.00 0.061663 416 416 13 429

SRO 279-301-3020 1.00 0.061663 416 416 13 429

SRO 279-301-3021 1.00 0.061663 416 416 13 429

SRO 279-301-3022 1.00 0.061663 416 416 13 429

SRO 279-301-3023 1.00 0.061663 416 416 13 429

SRO 279-301-3024 1.00 0.061663 416 416 13 429

SRO 279-301-3025 1.00 0.061663 416 416 13 429

SRO 279-301-3026 1.00 0.061663 416 416 13 429

CP 279-301-3030 1.00 0.061663 416 416 13 429

CP 279-301-3031 1.00 0.061663 416 416 13 429

CP 279-301-3032 1.00 0.061663 416 416 13 429

CP 279-301-3033 1.00 0.061663 416 416 13 429

KN Drug Enforce 1.00 0.061663 416 416 13 429

Marine 2.40 0.147992 997 997 31 1,028

Twp Law Enf 37.55 2.315457 15,601 15,601 505 16,106

Twp Law Enf EP 12.76 0.786824 5,302 5,302 172 5,474

Twp Law Enf CS 1.00 0.061663 416 416 13 429

2nd Road Patrol 3.00 0.184990 1,247 1,247 38 1,285

E-911 52.63 3.245340 21,869 21,869 706 22,575

Jail 266.11 16.409225 110,567 110,567 3,604 114,171

MDOT Road Crew 0.64 0.039465 266 266 8 274

Schedule 13.4.2






MAXCAP7/2/2018 11:06:06 AM

Activity - Payroll

Page C-242




UnitsAllocation

PctGross


AllocationStep 1


RC Road Crew 0.97 0.059813 403 403 13 416


Human Services 0.38 0.023432 157 157 5 162

Parks & Rec 59.29 3.656017 24,636 24,636 795 25,431

Health 211.38 13.034390 87,831 87,831 2,837 90,668

H-Animal Control 19.77 1.219084 8,216 8,216 265 8,481

Lodging Tax 1.00 0.061663 416 416 13 429

ROD Automation 1.62 0.099895 673 673 21 694

Sh Narcotics Shr 4.00 0.246653 1,663 1,663 54 1,717

283-694 CDBG Admin 2.31 0.142442 960 960 30 990

283-691 HOME 0.52 0.032065 216 216 6 222

283-694 CDBG HR 0.66 0.040698 274 274 8 282

283-694 CDBG LGA 0.02 0.001233 8 8 8

283-695 6950 COC 0.06 0.003700 24 24 1 25

283-695 6951 COC 0.09 0.005550 36 36 1 37



CCF IHC ASO 5.00 0.308317 2,077 2,077 66 2,143

CCF IHC CP 58.34 3.597437 24,239 24,239 784 25,023

CCF JD Juve Det 65.81 4.058062 27,345 27,345 883 28,228

CCF JD Fac Mgmt 4.72 0.291051 1,960 1,960 62 2,022


SP Comm. Correct 2.00 0.123327 830 830 26 856

DPW Resource Rec 1.00 0.061663 416 416 13 429

DPW Admin & Fin 10.49 0.646848 4,358 4,358 142 4,500

DPW NK Landfill 0.96 0.059197 399 399 13 412

DPW SK Landfill 14.57 0.898434 6,055 6,055 196 6,251

DPW WTE 6.30 0.388479 2,618 2,618 83 2,701

DPW Mat. Recycle 10.44 0.643765 4,338 4,338 141 4,479

DPW NK Transfer 6.27 0.386629 2,606 2,606 83 2,689

DPW Sparta LF 0.46 0.028365 191 191 6 197

DPW Kentwood LF 2.41 0.148609 1,001 1,001 31 1,032

DPW HHW 1.46 0.090028 607 607 19 626

Risk Managment 1.00 0.061663 416 416 13 429

Schedule .4 Total for Payroll 1,621.71 100.000000 673,832 673,832 19,745 693,577

Schedule 13.4.2






MAXCAP7/2/2018 11:06:06 AM

Activity - Payroll

Page C-243


UnitsAllocation

PctGross


AllocationStep 1


Fiscal Services 101-191 25 1.139471 1,891 1,891 1,891

Administrator 101-172 22 1.002735 1,664 1,664 1,664

Human Resources 101-270 28 1.276208 2,118 2,118 2,118

Purchasing 101-233 9 0.410210 680 680 680

Treasurer 101-253 18 0.820419 1,362 1,362 1,362

Facilities Mgmt 101-265-2601 6 0.273473 454 454 454



Fleet Services 1 0.045579 74 74 74

Information Technology 98 4.466727 7,415 7,415 7,415

Commissioners 6 0.273473 454 454 35 489

Circuit Court 226 10.300817 17,131 17,131 1,356 18,487


District Court 56 2.552416 4,237 4,237 331 4,568

Probate Court 23 1.048314 1,741 1,741 135 1,876

Probation CC 95 4.329991 7,187 7,187 565 7,752

F.O.C. 145 6.608933 10,968 10,968 860 11,828

County Clerk 26 1.185050 1,968 1,968 156 2,124

Clerk Circuit Ct 29 1.321787 2,192 2,192 173 2,365

Equalization 27 1.230629 2,041 2,041 161 2,202

Prosecutor 55 2.506837 4,162 4,162 325 4,487

Pros Atty CRP 24 1.093892 1,816 1,816 143 1,959

Pros Atty IV-E 12 0.546946 907 907 69 976

Pros Atty CVR 26 1.185050 1,968 1,968 156 2,124

Reg of Deeds 13 0.592525 983 983 76 1,059

Co-op Extension 39 1.777575 2,951 2,951 231 3,182

KCH Boiler Plant 1 0.045579 74 74 6 80

Drain Commissioner 9 0.410210 680 680 53 733

Sheriff 123 5.606199 9,305 9,305 730 10,035

SRO 279-301-3019 1 0.045579 74 74 6 80

SRO 279-301-3020 1 0.045579 74 74 6 80

SRO 279-301-3021 1 0.045579 74 74 6 80

SRO 279-301-3022 1 0.045579 74 74 6 80

SRO 279-301-3023 1 0.045579 74 74 6 80

SRO 279-301-3024 1 0.045579 74 74 6 80

SRO 279-301-3025 1 0.045579 74 74 6 80

SRO 279-301-3026 1 0.045579 74 74 6 80

CP 279-301-3030 1 0.045579 74 74 6 80

CP 279-301-3031 1 0.045579 74 74 6 80

CP 279-301-3032 1 0.045579 74 74 6 80

CP 279-301-3033 1 0.045579 74 74 6 80

KN Drug Enforce 1 0.045579 74 74 6 80

Emergency Mgmt 6 0.273473 454 454 35 489

Marine 1 0.045579 74 74 6 80

Twp Law Enf 32 1.458523 2,420 2,420 190 2,610

Twp Law Enf EP 11 0.501367 830 830 65 895

Twp Law Enf CS 1 0.045579 74 74 6 80

2nd Road Patrol 3 0.136737 225 225 17 242

Jail 225 10.255242 17,020 17,020 1,335 18,355

MDOT Road Crew 1 0.045579 74 74 6 80

RC Road Crew 1 0.045579 74 74 6 80


Schedule 13.4.3






MAXCAP7/2/2018 11:06:06 AM

Activity - Telephone Supt

Page C-244

Allocation Basis: Number of telephone lines by department

Allocation Source: Monthly chargeback summary


UnitsAllocation

PctGross


AllocationStep 1


Guardianship 1 0.045579 74 74 6 80

Legal Asst Ctr 13 0.592525 983 983 76 1,059

Parks & Rec 10 0.455789 756 756 59 815

Health 223 10.164084 16,869 16,869 1,323 18,192

H-Animal Control 25 1.139471 1,891 1,891 149 2,040

ROD Automation 2 0.091158 153 153 12 165

283-694 CDBG Admin 6 0.273473 454 454 35 489

283-691 HOME 2 0.091158 153 153 12 165

283-694 CDBG HR 2 0.091158 153 153 12 165

Housing Commissn 13 0.592525 983 983 76 1,059

Community Action 9 0.410210 680 680 53 733

CCF IHC ASO 5 0.227894 377 377 28 405

CCF IHC CP 58 2.643573 4,388 4,388 344 4,732

CCF JD Juve Det 65 2.962625 4,917 4,917 384 5,301

Veteran's Millage 11 0.501367 830 830 65 895

SP Comm. Correct 8 0.364631 604 604 46 650

DPW Resource Rec 4 0.182315 302 302 22 324

DPW Admin & Fin 16 0.729262 1,211 1,211 95 1,306

DPW SK Landfill 4 0.182315 302 302 22 324

DPW WTE 1 0.045579 74 74 6 80

DPW Mat. Recycle 3 0.136737 225 225 17 242

DPW Kentwood LF 1 0.045579 74 74 6 80

Non Allocated 181 8.249772 13,691 13,691 1,075 14,766

Schedule .4 Total for Telephone Supt 2,194 100.000000 165,961 165,961 11,385 177,346

Schedule 13.4.3






MAXCAP7/2/2018 11:06:06 AM

Activity - Telephone Supt

Page C-245

Receiving Department Total Accounting Payroll Telephone Supt

Fiscal Services 101-191 13,312 4,409 7,012 1,891

Administrator 101-172 7,876 2,531 3,681 1,664

Human Resources 101-270 12,936 4,466 6,352 2,118

Purchasing 101-233 3,914 1,206 2,028 680

Treasurer 101-253 13,186 6,867 4,957 1,362

Facilities Mgmt 101-265-2601 4,961 3,351 1,156 454

Building & Grounds 42,862 20,505 18,120 4,237

Central Services 7,439 3,677 2,855 907

Fleet Services 7,493 5,827 1,592 74

Information Technology 37,160 14,783 14,962 7,415

Commissioners 11,380 1,942 8,949 489

Circuit Court 170,107 113,391 38,229 18,487

Circuit Court Svcs 13,267 2,402 8,989 1,876

District Court 24,751 6,157 14,026 4,568

Law Library 76 76 0 0

Probate Court 17,734 9,879 5,979 1,876

Cir Ct Referee 6,709 673 6,036 0

Probation CC 9,094 1,342 0 7,752

F.O.C. 59,977 8,550 39,599 11,828

Elections 1,402 982 420 0

COMIT 36 36 0 0

County Clerk 11,407 5,195 4,088 2,124

Concealed Pistol 1,443 1,014 429 0

Clerk Circuit Ct 13,709 2,855 8,489 2,365

Equalization 11,295 3,003 6,090 2,202

Prosecutor 42,894 21,406 17,001 4,487

Pros Atty CRP 13,663 3,620 8,084 1,959

Pros Atty IV-E 6,445 1,571 3,898 976

Pros Atty CVR 7,737 1,792 3,821 2,124

Reg of Deeds 9,144 4,469 3,616 1,059

Co-op Extension 5,849 1,811 856 3,182

KCH Boiler Plant 2,462 2,361 21 80

Drain Commissioner 5,539 2,526 2,280 733

Sheriff 95,928 24,471 61,422 10,035

SRO 279-301-3019 1,120 611 429 80

SRO 279-301-3020 940 431 429 80

SRO 279-301-3021 1,051 542 429 80

SRO 279-301-3022 1,112 603 429 80

SRO 279-301-3023 1,114 605 429 80

SRO 279-301-3024 1,008 499 429 80

SRO 279-301-3025 979 470 429 80

SRO 279-301-3026 961 452 429 80

CP 279-301-3030 1,133 624 429 80

CP 279-301-3031 1,252 743 429 80

CP 279-301-3032 1,098 589 429 80

CP 279-301-3033 959 450 429 80

KN Drug Enforce 936 427 429 80

Traffic & Safety 34 34 0 0

Emergency Mgmt 1,087 598 0 489

Marine 2,968 1,860 1,028 80

Twp Law Enf 19,981 1,265 16,106 2,610

Twp Law Enf EP 7,340 971 5,474 895

Schedule 13.5






MAXCAP7/2/2018 11:06:05 AM

Page C-246


Twp Law Enf CS 1,452 943 429 80

2nd Road Patrol 2,753 1,226 1,285 242

E-911 24,821 2,246 22,575 0

Dispatch 261-325 1,932 1,932 0 0

Jail 158,274 25,748 114,171 18,355

MDOT Road Crew 915 561 274 80

RC Road Crew 1,260 764 416 80

Health Prev Prog 410 410 0 0

Medical Examiner 7,079 3,563 3,192 324

Human Services 1,307 1,145 162 0

Guardianship 8,041 7,961 0 80

ACSET 43 43 0 0

Legal Asst Ctr 1,059 0 0 1,059

Zoo 15 15 0 0

Road Comm 1,123 1,123 0 0

Fire Prevention 1,219 1,219 0 0

Parks & Rec 73,504 47,258 25,431 815

Health 185,412 76,552 90,668 18,192

H-Animal Control 16,471 5,950 8,481 2,040

Lodging Tax 3,428 2,999 429 0

Corr/Det Fac. 1,530 1,530 0 0

Senior Millage 2,158 2,158 0 0

ROD Automation 2,731 1,872 694 165

Zoo/Museum Millage 3,059 3,059 0 0

Sh Narcotics Shr 3,655 1,938 1,717 0

Sh Narcotics Fed 399 399 0 0

283-694 CDBG Admin 3,271 1,792 990 489

283-691 HOME 1,656 1,269 222 165

283-694 CDBG HR 2,120 1,673 282 165

283-694 CDBG LGA 2,435 2,427 8 0

283-695 6950 COC 642 617 25 0

283-695 6951 COC 585 548 37 0

Housing Commissn 58,224 55,224 1,941 1,059

Community Action 6,326 3,514 2,079 733

CC Juve AD 150 150 0 0

CC Milk Meal 796 796 0 0

CCF State Inst. 23 23 0 0

CCF IHC ASO 3,175 627 2,143 405

CCF IHC CP 38,389 8,634 25,023 4,732

CCF IHC YDIP 80 80 0 0

CCF IHC CASA 122 122 0 0

CCF IC ICP 2,831 2,831 0 0

CCF IC ICPO 333 333 0 0

CCF FFC FFCP 546 546 0 0

CCF FFC FFCPO 1,250 1,250 0 0

CCF FFC FFCPPRC 1,123 1,123 0 0

CCF JD Juve Det 39,681 6,152 28,228 5,301

CCF JD Fac Mgmt 5,500 3,478 2,022 0

CCF DHHS 5,258 5,258 0 0

Vet's Trust 8 8 0 0

Veteran's Millage 10,316 6,591 2,830 895

SP Comm. Correct 3,938 2,432 856 650

Schedule 13.5






MAXCAP7/2/2018 11:06:05 AM

Page C-247


SP Remonum. 174 174 0 0

SP Ag Preservation 96 96 0 0

KCBA Debt Service 676 676 0 0

KC Constr. Fund 1,448 1,448 0 0

KC Bldg Authority 37 37 0 0

DPW Resource Rec 2,624 1,871 429 324

DPW Act 451 49 49 0 0

DPW Admin & Fin 10,146 4,340 4,500 1,306

DPW NK Landfill 2,400 1,988 412 0

DPW LTE 261 261 0 0

DPW SK Landfill 18,727 12,152 6,251 324

DPW WTE 11,012 8,231 2,701 80

DPW Mat. Recycle 14,918 10,197 4,479 242

DPW NK Transfer 10,890 8,201 2,689 0

DPW Sparta LF 784 587 197 0

DPW Kentwood LF 5,440 4,328 1,032 80

DPW Ordinance 372 372 0 0

DPW HHW 2,062 1,436 626 0

Aeronautics 510 510 0 0

Deliquent Tax 12,553 12,553 0 0

Office Equipment 519 519 0 0

Risk Managment 4,670 4,241 429 0

Drain Revolving 16,812 16,812 0 0

Lake Level Revol 774 774 0 0

Drain Debt Serv 226 226 0 0

Non Allocated 15,107 341 0 14,766

Direct Bill 0 0 0 0

Total 1,564,375 693,452 693,577 177,346

Schedule 13.5






MAXCAP7/2/2018 11:06:05 AM

Page C-248

Section D: Supplemental DataSection D: Supplemental DataSection D: Supplemental DataSection D: Supplemental Data



Prepared By MAXIMUS Consulting Services, Inc.Page D-1

Kent County, Michigan Indirect Cost Overhead Rate

Based on Year Ended December 31, 2017

A Countywide single indirect overhead rate is included on the following page,

which is labeled as Exhibit A. The rate is based on actual number of Full-time

Equivalent Employees (FTE) for the year ended December 31, 2017. The detail for all

indirect expenses identified in Exhibit A can be found in the costs allocation plan (CAP)

that follows. Because the base for computing the rate is on FTE’s, allocated indirect

costs that were considered to be material and did not have a direct correlation to the

base (FTE) were deducted from the total allocated cost. To include these costs would

skew the rate for its intended purposes.

This rate was developed for the purpose of estimating indirect costs for new

programs that did not exist during the 2017 fiscal year. Because the base used for

computing the indirect overhead rate was FTE’s, when applying the rate to a new

program, the rate should be applied to the total FTE’s in that program. Because actual

indirect costs are a result of many factors, it is important to verify that this single indirect

rate is applicable to a program before it is used. This rate should be used as a

"Provisional rate" which is used for funding, interim reimbursement, and reporting

indirect costs on Federal awards pending the establishment of a final rate for that

period. A final rate will be required when the CAP is prepared for the year in which the

rate was applied and the program being charged is identified in the summary schedule

of the CAP and the actual indirect costs for that period are known. Use of this rate for a

federal program may require approval by the County’s cognizant agency.




Kent County, MichiganProposed Indirect Cost Rate

For New ProgramsBased on Actual 2017

For Use in 2019

ColumnCentral Service Departments Amount Cost Plan Schedule TitleTotal Allocated Cost $26,078,544 Schedule A, Page C-27 Subtotal

Cost AdjustmentsProbation Circuit Court (242,776) Schedule A, Page C-3 Probation C.C.KCH Boiler Plant (27,649) Schedule A, Page C-6 KCH Boiler PlantACSET (25,782) Schedule A, Page C-13 ACSETRoad Commission (9,737) Schedule A, Page C-13 Road CommissionFire Prevention (32,953) Schedule A, Page C-13 Fire PreventionHHS Building Operations Direct (579,208) Schedule A, Page C-18 HHS Building DirectHHS Building Operations Indirect (81,480) Schedule A, Page C-18 HHS Building Indir.Drain Revolving (128,236) Schedule A, Page C-26 Drain RevolvingLake Level Revolving (7,096) Schedule A, Page C-26 Lake Level RevolHHS Building Depreciation (1,039,603) Schedule A, Page C-27 HHS Bldg Depr.Fleet Services (460,653) Schedule A, Page C-27 SubtotalACSET Building Depreciation (201,302) Schedule A, Page C-27 ACSET Bldg Depr.Non Allocated (3,130,321) Schedule A, Page C-27 Non AllocatedAdjusted Indirect Costs $20,111,748

Full-Time Equivalent employee (FTE) 1,621.71 Schedule 4.4.1, Page C-95 Allocated UnitsLess Central Services Department FTE's (150.94) Net FTE Base 1,470.77

Average Annual Cost Per FTE $13,674

The cost adjustments identified above were made because the indirect costs identified for those departments did not have a direct correlation to the base (FTE) that is used for estimating indirect costs for new programs.




Kent County, Michigan Kent County Community Action (KCCA)

Indirect Costs by Unit Based on Year Ended December 31, 2017

The following schedule identifies the indirect costs detail by Unit for the Kent

County Community Action funds. The total indirect costs for KCCA identified on this

schedule reconciles to the amount identified in the summary schedule located in the

front of this cost allocation plan.




Kent C

ounty, Michigan

KC

CA Indirect C

osts - 2017

ProgramU

nitG

rand Total

Carry

Forward

TotalB

ldg D

eprFiscal

ServicesAccounting

PayrollB

udgetingAudit

Administrator

H.R

.Purchasing

TreasurerB

&G

Central Serv

FleetInfo Tech

I.T. Fiscal / H

R

KCS

69301,741

469

1,272

-

494

134

16

334

10

101

163

1

3

-

7

-

403

100

KC

S6931

4,224

1,138

3,086

-

696

273

48

357

18

305

492

36

21

-

20

-

1,232

284

CG

RS

69321,125

303

822

-

390

106

8

268

8

53

86

7

-

-

4

-

216

66

C

GR

S6933

1,965

529

1,436

-

828

412

11

379

26

69

111

5

-

-

5

-

278

140

CSBG

693510,542

2,840

7,702

1,966

1,244

590

57

558

39

367

592

310

39

1,248

24

-

1,482

430

C

SBG6936

1,408

379

1,029

-

459

378

-

45

36

-

-

199

121

-

-

-

-

250

CSBG

693755,037

14,827

40,210

16,652

1,815

940

224

580

71

1,439

2,321

162

71

10,582

95

-

5,807

1,266

M

EAP6954

3,356

904

2,452

1,176

326

50

3

268

5

21

33

3

25

747

1

-

84

36

MEAP

6955827

223

604

-

295

228

-

45

22

-

-

65

95

-

-

-

-

149

C

RIC

B6959

3,860

1,040

2,820

-

1,375

1,219

-

45

111

-

-

300

372

-

-

-

-

773

DO

EWX

69612,273

612

1,661

540

532

161

4

357

10

26

42

15

-

343

2

-

105

56

D

OEW

X6962

9,309

2,508

6,801

1,619

877

406

67

379

25

432

697

1

-

1,029

29

-

1,744

373

DO

EWX

69631,203

324

879

-

195

134

-

45

16

-

-

525

43

-

-

-

-

116

D

OEW

X6964

834

225

609

-

267

200

-

45

22

-

-

118

64

-

-

-

-

160

DO

EWX

69652,034

548

1,486

-

718

328

12

357

21

80

129

53

25

-

5

-

323

153

SR

MM

69802,536

683

1,853

-

645

200

17

402

26

112

181

51

208

-

7

-

453

196

SR

OU

T6982

2,844

766

2,078

-

802

395

24

357

26

154

249

-

39

-

10

-

623

201

SRTR

AN6984

12,446

3,353

9,093

906

877

339

63

446

29

401

647

51

113

576

27

3,487

1,620

388

SRW

THR

69861,013

273

740

-

622

312

1

290

19

7

11

-

-

-

-

-

27

73

SR

WTH

R6987

230

62

168

-

91

-

-

89

2

-

-

52

15

-

-

-

-

10

OAA

69891,637

441

1,196

-

755

367

7

357

24

43

69

1

28

-

3

-

172

125

N

SIP6990

145

39

106

-

4

-

-

-

4

-

-

-

78

-

-

-

-

24

TEFAP6992

5,627

1,516

4,111

546

1,032

467

42

491

32

270

435

8

46

347

18

-

1,088

321

CSFP

69944,812

1,296

3,516

273

1,059

501

31

491

36

200

322

9

53

174

13

310

807

296

EFSP

6996148

40

108

-

55

6

-

45

4

-

-

40

-

-

-

-

-

13

M

IENR

L6997

5,490

1,479

4,011

1,022

835

401

30

379

25

191

309

1

-

649

13

-

772

219

ITP6999

2,116

570

1,546

-

612

228

10

357

17

61

99

5

57

-

4

353

247

108

Totals138,782

$ 37,387

$ 101,395

$ 24,700

$ 17,900

$ 8,775

$ 675

$ 7,766

$ 684

$ 4,332

$ 6,988

$ 2,018

$ 1,516

$ 15,695

$ 287

$ 4,150

$ 17,483

$ 6,326

$

Fiscal

All M

onetary Values are U

S D

ollars

MA

XC

AP

2018 MA

XIM

US

Consulting S

ervices, Inc.

Prepared B

y MA

XIM

US

Consulting S

ervices, Inc.P

age D-5

Kent County, Michigan

Internal Service Fund Summary Based On The Year Ended December 31, 2017

The following pages provide a description of the Internal Service Funds (ISF), balance sheet, income statement, and working capital reserve, which are also included as part of the 2017 annual financial statements.

Working capital reserves - Internal service funds are dependent upon a reasonable level of

working capital reserve to operate from one billing cycle to the next. Charges by an internal service activity to provide for the establishment and maintenance of a reasonable level of working capital reserve, in addition to the full recovery of costs, are allowable. A working capital reserve as part of retained earnings of up to 60 days cash expenses for normal operating purposes is considered reasonable. A working capital reserve exceeding 60 days may be approved by the cognizant Federal agency in exceptional cases.

Contributions to a reserve for certain self-insurance programs including workers compensation, unemployment compensation, and severance pay are allowable subject to the following provisions:

(1) The type of coverage and the extent of coverage and the rates and premiums would have been allowed had insurance (including reinsurance) been purchased to cover the risks. However, provision for known or reasonably estimated self-insured liabilities, which do not become payable for more than one year after the provision is made, shall not exceed the discounted present value of the liability. The rate used for discounting the liability must be determined by giving consideration to such factors as the governmental unit’s settlement rate for those liabilities and its investment rate of return. (2) Earnings or investment income on reserves must be credited to those reserves. (3) Contributions to reserves must be based on sound actuarial principles using historical experience and reasonable assumptions. Reserve levels must be analyzed and updated at least biennially for each major risk being insured and take into account any reinsurance, coinsurance, etc. Reserve levels related to employee-related coverages will normally be limited to the value of claims submitted and adjudicated but not paid, submitted but not adjudicated, and incurred but not submitted. Reserve levels in excess of the amounts based on the above must be identified and justified in the cost allocation plan or indirect cost rate proposal. (4) Accounting records, actuarial studies, and cost allocations (or billings) must recognize any significant differences due to types of insured risk and losses generated by the various insured activities or agencies of the governmental unit. If individual departments or agencies of the governmental unit experience significantly different levels of claims for a particular risk, those differences are to be recognized by the use of separate allocations or other techniques resulting in an equitable allocation.

(5) Whenever funds are transferred from a self-insurance reserve to other accounts (e.g., general fund), refunds shall be made to the Federal Government for its share of funds transferred, including earned or imputed interest from the date of transfer.

The following information is provided so the County may take the necessary corrective

action in order to satisfy the above requirements.





Internal Service Funds

Employee Benefits Funds

Health Fund – accounts for the costs of providing healthcare benefits to employees.

Dental Fund – accounts for the costs of providing dental benefits to employees.

Unemployment Fund – accounts for the costs of providing unemployment benefits to employees.

Risk Management Funds

Property and Liability Fund – accounts for the County's property and liability self-insurance.

Workers' Compensation Fund – accounts for the County's workers' compensation self-insurance.

Other Internal Service Funds

Equipment Pool Fund – accounts for the purchase of capital equipment and rental to various Countydepartments.

177





Combining Statement of Net PositionInternal Service FundsDecember 31, 2017

Employee Benefits

Health(677-6711 / Dental Unemployment677-6712) (677-6714) (677-6715)

AssetsCurrent assets:

Cash, investments, and accrued interest 13,840,513$ 323,981$ 229,055$ Accounts receivable, net - - - Due from other governments - - - Due from other funds - - - Due from component units - - - Prepaids - - -

Total current assets 13,840,513 323,981 229,055

Noncurrent assets:Capital assets being depreciated, net - - -

Total assets 13,840,513 323,981 229,055

LiabilitiesAccounts payable - - 46,435 Accrued liabilities 1,161,000 36,053 - Due to other funds - - -

Total liabilities (all current) 1,161,000 36,053 46,435

Net positionInvestment in capital assets - - - Unrestricted 12,679,513 287,928 182,620

Total net position 12,679,513$ 287,928$ 182,620$

178




Risk Management

Property Workers' Equipmentand Liability Compensation Pool(677-6713) (677-6716) (664) Total

592,920$ 1,718,531$ 668,027$ 17,373,027$ - 205,427 - 205,427

500 - - 500 - - 62,399 62,399 - - 219 219

556,052 104,649 - 660,701 1,149,472 2,028,607 730,645 18,302,273

- - 65,613 65,613

1,149,472 2,028,607 796,258 18,367,886

128,499 1,950 16,807 193,691 257,521 136,441 - 1,591,015

- - 15,402 15,402

386,020 138,391 32,209 1,800,108

- - 65,613 65,613 763,452 1,890,216 698,436 16,502,165

763,452$ 1,890,216$ 764,049$ 16,567,778$

179





Combining Statement of Revenues, Expenditures andChanges in Fund Net PositionInternal Service Funds

Employee Benefits


Operating revenuesCharges for services 23,091,068$ 1,468,892$ 50,947$

Operating expensesSalaries and fringes - - 46,435 Contractual services - 61,167 - Benefit payments and refunds 18,871,414 1,453,217 - Depreciation - - - Other - - -

Total operating expenses 18,871,414 1,514,384 46,435

Operating income (loss) 4,219,654 (45,492) 4,512

Nonoperating revenuesInvestment earnings 100,988 2,710 1,820

Change in net position 4,320,642 (42,782) 6,332

Net position, beginning of year 8,358,871 330,710 176,288

Net position, end of year 12,679,513$ 287,928$ 182,620$

180




Risk Management


1,295,898$ 195,362$ 150,673$ 26,252,840$

108,143 - - 154,578 3,128 1,950 - 66,245

641,552 830 - 20,967,013 - - 144,193 144,193

1,013,979 120,310 56,751 1,191,040

1,766,802 123,090 200,944 22,523,069

(470,904) 72,272 (50,271) 3,729,771

276,520 16,449 5,630 404,117

(194,384) 88,721 (44,641) 4,133,888

957,836 1,801,495 808,690 12,433,890

763,452$ 1,890,216$ 764,049$ 16,567,778$

181





Combining Statement of Cash FlowsInternal Service FundsFor the Year Ended December 31, 2017

Employee Benefits


Cash flows from operating activitiesReceipts from customers and users 23,091,068$ 1,468,892$ 50,947$ Payments to vendors - (61,167) - Payments for personnel services - - (46,435) Benefit payments (19,096,414) (1,499,575) (26,120)

Net cash provided by (used in) operating activities 3,994,654 (91,850) (21,608)

Cash flows from capital and related financing activitiesPurchase of capital assets - - -

Cash flows from investing activitiesInterest received on investments 100,988 2,710 1,820

Net change in cash and cash equivalents 4,095,642 (89,140) (19,788)

Cash and cash equivalents, beginning of year 9,744,871 413,121 248,843

Cash and cash equivalents, end of year 13,840,513$ 323,981$ 229,055$

Reconciliation of operating income (loss) to netcash provided by (used in) operating activities

Operating income (loss) 4,219,654$ (45,492)$ 4,512$ Adjustments to reconcile operating income (loss)

to net cash provided by (used in) operating activities:Depreciation expense - - - Change in:

Accounts receivable - - - Due from other governments - - - Due from other funds - - - Due from component units - - - Prepaids - - - Accounts payable - - (26,120) Accrued liabilities (225,000) (46,358) - Due to other funds - - -

Net cash provided by (used in) operating activities 3,994,654$ (91,850)$ (21,608)$

182




Risk Management


1,295,398$ 191,808$ 88,055$ 26,186,168$ (998,648) (132,649) (24,542) (1,217,006) (108,143) - - (154,578) (698,251) (351,939) - (21,672,299)

(509,644) (292,780) 63,513 3,142,285

- - (22,596) (22,596)

276,520 16,449 5,630 404,117

(233,124) (276,331) 46,547 3,523,806

826,044 1,994,862 621,480 13,849,221

592,920$ 1,718,531$ 668,027$ 17,373,027$

(470,904)$ 72,272$ (50,271)$ 3,729,771$

- - 144,193 144,193

- (3,554) - (3,554) (500) - - (500)

- - (62,399) (62,399) - - (219) (219)

(106,198) (104,649) - (210,847) 124,657 (26,050) 16,807 89,294 (56,699) (230,799) - (558,856)

- - 15,402 15,402

(509,644)$ (292,780)$ 63,513$ 3,142,285$

183




Kent County, MichiganInternal Service Fund Summary

Based On The Year Ended December 31, 2017

Income Statement: Total Health Dental UnemployOperating Revenues 26,252,840$ 23,091,068$ 1,468,892$ 50,947$

Operating Expenses (22,378,876) (18,871,414) (1,514,384) (46,435) Depreciation (144,193) - - - Total Expenses (22,523,069)$ (18,871,414)$ (1,514,384)$ (46,435)$

Net Profit/(Loss) 3,729,771 4,219,654 (45,492) 4,512

Non Operating Revenue/(Exp) 404,117 100,988 2,710 1,820

Operating Transfers In/(Out) - - - -

Net Increase/(Decrease) 4,133,888$ 4,320,642$ (42,782)$ 6,332$

Beginning R.E. per CAFR 12,433,890 8,358,871 330,710 176,288

Ending R.E. per CAFR 16,567,778$ 12,679,513$ 287,928$ 182,620$

2 CFR Part 200 R.E. Adjustments:Prior Years Adjustments (800,000) - - - Current Year Adjustments - - - - Catastrophic Losses (5,240,000) (2,748,000) (136,000) (44,000) Total Adjustments (6,040,000) (2,748,000) (136,000) (44,000)

2 CRF Part 200 Adjusted R.E. 10,527,778$ 9,931,513$ 151,928$ 138,620$

Sixty Days Operating Expense (3,642,459) (2,915,000) (204,000) (38,000)

Excess Reserves 6,885,320$ 7,016,513$ (52,072)$ 100,620$

Excess months of WCR 3.8 4.8 (0.5) 5.3




Kent County, MichiganInternal Service Fund Summary

Based On The Year Ended December 31, 2017

Income Statement:Operating Revenues

Operating ExpensesDepreciationTotal Expenses

Net Profit/(Loss)

Non Operating Revenue/(Exp)

Operating Transfers In/(Out)

Net Increase/(Decrease)

Beginning R.E. per CAFR

Ending R.E. per CAFR

2 CFR Part 200 R.E. Adjustments:Prior Years AdjustmentsCurrent Year AdjustmentsCatastrophic LossesTotal Adjustments

2 CRF Part 200 Adjusted R.E.

Sixty Days Operating Expense

Excess Reserves

Excess months of WCR

Property & Workers' EquipmentLiability Compensation Pool1,295,898$ 195,362$ 150,673$

(1,766,802) (123,090) (56,751) - - (144,193)

(1,766,802)$ (123,090)$ (200,944)$

(470,904) 72,272 (50,271)

276,520 16,449 5,630

- - -

(194,384)$ 88,721$ (44,641)$

957,836 1,801,495 808,690

763,452$ 1,890,216$ 764,049$

- - (800,000) - - -

(1,537,000) (775,000) - (1,537,000) (775,000) (800,000)

(773,548)$ 1,115,216$ (35,951)$

(325,000) (151,000) (9,459)

(1,098,548)$ 964,216$ (45,410)$

(6.8) 12.8 (7.6)




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central services cost allocation plan kent county, michigan

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