central services cost allocation plan monroe county, michigan

Central Services Cost Allocation Plan Monroe County, Michigan

FY 2017 Cost Allocation Plan

Based on actual expenditures for Year Ended December 31, 2017

Central Services Cost Allocation Plan

Monroe 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.

Monroe County, Michigan

Signature: Name of Official: Michael Bosanac Title: Administrator/CFO Date: 8/24/18

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-25

Schedule C - Summary Of Allocated Costs ............................................................................................................................................. C-28

Schedule D - Detail Of Allocated Costs .................................................................................................................................................... C-31

Schedule E - Summary Of Allocation Basis ............................................................................................................................................. C-43

Building Depreciation ................................................................................................................................................................................................... C-45

Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-45

Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-46

Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-47

Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-50

Schedule .5 - Allocation Summary ........................................................................................................................................................... C-59

Equipment Depreciation .............................................................................................................................................................................................. C-61






Board of Commissioners ............................................................................................................................................................................................. C-66






County Administrator ................................................................................................................................................................................................... C-71






County Clerk ................................................................................................................................................................................................................ C-78






Finance Department .................................................................................................................................................................................................... C-83






All Monetary Values are US Dollars

MAXCAP 2018 MAXIMUS Consulting Services, Inc.

Prepared By MAXIMUS Consulting Services, Inc.

Monroe County, MichiganCost Allocation Plan

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

Information Services .................................................................................................................................................................................................... C-95




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

Schedule .5 - Allocation Summary ......................................................................................................................................................... C-108

Telephone Support .................................................................................................................................................................................................... C-112

Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-112

Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-113

Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-114



Human Resources ..................................................................................................................................................................................................... C-119






Treasurer ................................................................................................................................................................................................................... C-126






Parks Maintenance .................................................................................................................................................................................................... C-137






Property Maintenance ............................................................................................................................................................................................... C-143






General Expense ....................................................................................................................................................................................................... C-167






Printing ...................................................................................................................................................................................................................... C-181











Retiree Insurance ...................................................................................................................................................................................................... C-186






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 Monroe 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

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 Cir Ct 101-131 Dist Ct 101-136 DC Prob 101-136.10 DC Vets 101-136.50MH Court 101-

136.60

Building Depreciation 18,386 30,726 11,590 0 0

Equipment Depreciation 0 0 0 0 0

Board of Commissioners 0 0 0 0 0

County Administrator 7,000 15,483 5,447 161 562

County Clerk 1,524 20,007 0 0 0

Finance Department 22,638 25,270 5,920 785 1,521

Information Services 33,785 88,775 25,742 0 0

Telephone Support 3,064 7,761 2,653 0 0

Human Resources 6,579 17,145 5,521 162 359

Treasurer 5,871 4,430 216 210 249

Parks Maintenance 0 0 0 0 0

Property Maintenance 59,372 112,868 37,423 0 0

General Expense 7,177 9,270 2,231 250 381

Printing (46) (292) (104) (3) (5)

Retiree Insurance 1,391 13,017 5,663 47 113

Allocated Costs for Fiscal 2017 166,741 344,460 102,302 1,612 3,180

Roll Forwards 0 0 0 0 0

Fixed Costs 166,741 344,460 102,302 1,612 3,180

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

Monroe County, MI2017 Version 1.0001Level: Detail

MAXCAP8/23/2018 12:13:24 PM

Page C-2

Central Service Departments FOC 215-141 FOC-DP 215-141 Prob Ct 101-148 Guardian 101-149 Adult Pr 101-151

Building Depreciation 29,703 0 33,079 688 23,104



County Administrator 13,923 0 13,508 591 73

County Clerk 10,323 0 8,491 44 302

Finance Department 12,277 0 32,205 191 3,147

Information Services 0 84,389 59,531 8,065 0

Telephone Support 5,922 0 5,922 409 5,513

Human Resources 13,046 0 11,838 0 0

Treasurer 5,269 0 9,536 37 30


Property Maintenance 94,698 0 106,916 2,218 39,920

General Expense 6,952 0 8,961 22 278

Printing (157) 0 (141) 0 (64)

Retiree Insurance 8,048 0 3,333 0 0


Roll Forwards 89 10,737 0 0 0

Fixed Costs 200,093 95,126 293,179 12,265 72,303

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-3

Central Service Departments Remonum 101-245 Equaliz 101-257.01 Coop Ext 101-261.05 Election 101-262 Ice Oper 101-265.11

Building Depreciation 0 3,976 9,178 0 0



County Administrator 335 2,121 1,175 118 308

County Clerk 0 211 0 0 0

Finance Department 719 2,673 1,270 609 388

Information Services 0 8,033 1,338 0 0

Telephone Support 0 1,021 1,836 0 0

Human Resources 0 1,593 487 0 0

Treasurer 117 273 227 68 80


Property Maintenance 0 7,449 9,237 0 0

General Expense 84 845 333 59 45

Printing 0 (9) (15) 0 0

Retiree Insurance 8 1,343 93 0 0

Allocated Costs for Fiscal 2017 1,263 29,529 25,159 854 821


Fixed Costs 1,263 29,529 25,159 854 821

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-4

Central Service Departments Pros Aty 101-267 Crime V 101-267.50 ROD 101-268 Drain 101-275 Soil 101-275.20

Building Depreciation 12,363 0 3,079 27,235 0



County Administrator 12,006 844 1,347 2,128 423

County Clerk 3,092 0 1,147 594 0

Finance Department 13,658 1,273 2,772 3,719 818

Information Services 50,224 3,207 16,076 14,465 1,602

Telephone Support 4,700 612 1,021 1,021 205

Human Resources 9,776 1,242 1,593 2,924 528

Treasurer 3,011 180 9,828 566 481


Property Maintenance 39,923 0 5,752 48,800 0

General Expense 10,604 627 1,951 1,726 392

Printing (183) (52) 0 (26) (5)

Retiree Insurance 9,493 1,040 2,055 926 672



Fixed Costs 168,667 8,973 46,621 104,078 5,116

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-5

Central Service Departments IDEP Grt 101-275.30 Bldg Aut 101-279 Sheriff 101-301.00 S Detecv 101-301.01 S Mantis 101-301.02

Building Depreciation 0 0 6,717 0 0



County Administrator 976 1 10,757 3,150 1,147

County Clerk 0 0 1,404 0 0

Finance Department 622 84 15,501 1,438 731

Information Services 0 0 17,689 6,426 3,207

Telephone Support 0 0 2,247 1,021 409

Human Resources 0 0 5,397 2,233 960

Treasurer 57 12 7,977 141 179


Property Maintenance 0 0 1,023 0 0

General Expense 52 10 7,163 925 525

Printing 0 0 (41) 0 0

Retiree Insurance 0 0 5,934 (4,366) 1,238

Allocated Costs for Fiscal 2017 1,707 107 81,768 10,968 8,396


Fixed Costs 1,707 107 81,768 10,968 8,396

Schedule A





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Page C-6

Central Service Departments S Road 101-301.03 S Record 101-301.04 S Youth 101-301.05 S Drug 101-301.06 S Local 101-301.10

Building Depreciation 0 0 0 0 0



County Administrator 25,602 1,765 769 0 9,686


Finance Department 10,982 1,578 550 41 5,603

Information Services 61,137 8,033 1,602 0 28,960

Telephone Support 8,170 814 205 0 4,085

Human Resources 18,967 2,522 508 0 8,993

Treasurer 343 121 129 0 304


Property Maintenance 0 0 0 0 0

General Expense 6,457 1,007 359 5 3,225

Printing 0 0 0 0 0

Retiree Insurance 6,801 2,064 (7,419) 0 6,283

Allocated Costs for Fiscal 2017 138,459 17,904 (3,297) 46 67,139


Fixed Costs 138,459 17,904 (3,297) 46 67,139

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-7

Central Service Departments S School 101-301.11 Justic16 101-301.54 Aviation 101-301.99 2nd Road 101-316 Special 101-317




County Administrator 1,974 56 186 1,426 262


Finance Department 1,117 75 296 983 206

Information Services 4,814 0 0 3,207 0

Telephone Support 612 0 0 409 0

Human Resources 1,593 0 0 1,060 0

Treasurer 168 48 56 181 125




Printing 0 0 0 0 0

Retiree Insurance 1,944 0 0 1,069 0

Allocated Costs for Fiscal 2017 12,957 228 572 8,903 723


Fixed Costs 12,957 228 572 8,903 723

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-8

Central Service Departments Traffic 101-321.48Safe Com 101-

321.49 MI Just 101-321.63 Marine S 101-331 Jail 101-351




County Administrator 75 351 92 169 26,208


Finance Department 156 352 75 434 24,442

Information Services 0 0 0 0 72,403

Telephone Support 0 0 0 0 7,963

Human Resources 0 0 0 126 22,397

Treasurer 15 109 20 93 3,446


Property Maintenance 0 0 0 0 89,232

General Expense 30 114 10 147 8,821

Printing 0 0 0 0 (41)

Retiree Insurance 0 0 0 0 17,839

Allocated Costs for Fiscal 2017 276 926 197 969 272,711


Fixed Costs 276 926 197 969 272,711

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-9

Central Service Departments Work Rel 101-351.03Med Serv 101-

351.05Work Ser 101-

351.40 Emerg M 101-426OPSG Gt 101-

426.6X

Building Depreciation 0 0 927 39,521 0



County Administrator 242 2,276 1,987 2,081 372


Finance Department 586 784 3,492 5,239 761

Information Services 1,602 0 3,207 16,076 0


Human Resources 508 0 780 1,530 0

Treasurer 96 144 508 398 101


Property Maintenance 0 0 2,993 25,444 0

General Expense 258 90 754 1,061 116

Printing 0 0 (12) (24) 0

Retiree Insurance 0 0 832 1,914 0



Fixed Costs 3,497 3,294 16,080 94,056 1,350

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-10

Central Service Departments UASI 101-426.7X AC 101-430 Med Exam 101-648 Aging 101-672 Vet Bure 101-682

Building Depreciation 0 0 0 2,816 2,130



County Administrator 1,444 3,289 1,101 1,241 225

County Clerk 0 3,189 0 688 87


Information Services 0 19,298 783 4,023 1,602

Telephone Support 0 1,428 409 814 205

Human Resources 0 2,501 138 1,060 312

Treasurer 164 1,811 780 447 142


Property Maintenance 0 6,113 0 2,831 2,139

General Expense 330 3,244 473 787 304

Printing 0 (7) 0 (9) (3)

Retiree Insurance 0 2,196 300 1,228 220



Fixed Costs 5,762 48,774 5,962 19,662 8,256

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-11

Central Service Departments Planning 101-721 Plat Bd 101-723 Econ Dev 101-728 Boundry 101-729 Road Com 201-449

Building Depreciation 10,300 0 0 0 0



County Administrator 1,411 0 162 0 0



Information Services 12,863 0 0 0 0


Human Resources 1,583 0 0 0 0

Treasurer 615 0 5 0 752


Property Maintenance 33,264 0 0 0 0

General Expense 1,028 1 4 2 362

Printing (30) 0 0 0 0

Retiree Insurance 1,525 0 0 0 0

Allocated Costs for Fiscal 2017 68,247 7 205 16 12,929


Fixed Costs 68,247 7 205 16 12,929

Schedule A





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Page C-12

Central Service Departments Parks 208-751 Ambulanc 210-651 Health 221-601 AC Donat 230-430 Fed Pris 251-351




County Administrator 8 6 26,780 475 21,755

County Clerk 0 0 4,771 0 0

Finance Department 834 532 100,400 425 15,962

Information Services 0 0 69,768 0 53,094

Telephone Support 0 0 8,170 0 6,125

Human Resources 0 0 18,950 0 16,413

Treasurer 169 112 17,688 263 1,561


Property Maintenance 827 0 19,775 0 21,554

General Expense 95 61 19,807 58 6,319

Printing 0 0 (671) 0 0

Retiree Insurance 0 0 5,793 0 19,436

Allocated Costs for Fiscal 2017 1,933 711 291,231 1,221 162,219

Roll Forwards 0 0 28,067 0 0

Fixed Costs 1,933 711 319,298 1,221 162,219

Schedule A





MAXCAP8/23/2018 12:13:24 PM

Page C-13

Central Service Departments Cor Trng 252-320 Prin Res 255-233 ROD Auto 256-268 Bud Stab 257-896 Conceal 260-215




County Administrator 129 0 976 0 25


Finance Department 366 41 1,108 0 89

Information Services 0 0 1,338 0 0


Human Resources 0 0 395 0 0

Treasurer 178 384 2,471 16 4,541




Printing 0 0 0 0 (22)

Retiree Insurance 0 0 70 0 0

Allocated Costs for Fiscal 2017 766 465 7,059 18 5,052


Fixed Costs 766 465 7,059 18 5,052

Schedule A





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Page C-14

Central Service Departments Dispatch 261-325 Marriage 262-166 Drug For 263-267 Drug Eng 264-310 Fed Fort 265-310

Building Depreciation 32,585 0 0 0 0








Human Resources 12,408 0 0 0 0

Treasurer 977 2,148 196 157 9


Property Maintenance 21,150 0 0 0 0

General Expense 4,680 215 159 27 20

Printing (20) 0 (34) 0 0

Retiree Insurance 14,296 0 0 0 0

Allocated Costs for Fiscal 2017 133,328 2,650 1,197 306 198


Fixed Costs 133,328 2,650 1,197 306 198

Schedule A





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Page C-15

Central Service Departments Mantis 266-311 Non Drug 267-311 Mantis 368-311 Law Libr 269-145 Library 271-790






Finance Department 1,859 120 120 198 1,039

Information Services 0 0 0 0 0



Treasurer 849 0 62 60 1,408




Printing 0 0 0 0 0


Allocated Costs for Fiscal 2017 4,176 134 255 324 2,682


Fixed Costs 4,176 134 255 324 2,682

Schedule A





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Page C-16

Central Service Departments Emp/Trng 27X-ALL Sen Citz 280-970 Museum 282-803 Hist Com 283-803 MJTF 285-320




County Administrator 6,836 14,441 0 2,888 68


Finance Department 60,977 3,171 26 14,957 697

Information Services 0 0 0 12,093 0

Telephone Support 3,064 0 0 1,021 0


Treasurer 8,347 1,769 0 2,614 173

Parks Maintenance 0 0 0 1,988 0

Property Maintenance 0 0 0 14,062 0

General Expense 9,882 473 3 2,716 82

Printing (25) 0 0 (61) 0

Retiree Insurance 6,444 0 0 1,553 0

Allocated Costs for Fiscal 2017 102,010 19,854 29 57,503 1,020


Fixed Costs 102,010 19,854 29 57,503 1,020

Schedule A





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Central Service Departments Soc Serv 290-670 Fairview 291-670 Child C 292-ALL Vets Aff 293-All Vet Trus 294-683

Building Depreciation 0 0 0 1,154 0





Finance Department 358 12,985 22,886 1,590 14

Information Services 0 9,409 32,175 0 0

Telephone Support 0 1,021 2,041 205 0

Human Resources 0 8,068 18,310 216 0

Treasurer 59 2,926 3,934 1,152 0

Parks Maintenance 0 1,988 991 0 0

Property Maintenance 0 7,862 3,549 1,156 0

General Expense 41 3,869 7,833 450 2

Printing 0 (33) (63) (3) 0

Retiree Insurance 0 4,840 11,618 147 0

Allocated Costs for Fiscal 2017 498 59,032 122,696 6,372 16


Fixed Costs 498 59,032 122,696 6,372 16

Schedule A





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Page C-18

Central Service Departments BA DSF Cap Impv 392-601 BA CPF Delq Tax 516-529 Delq Tax 53X-250






Finance Department 276 63 26 1,081 184

Information Services 0 0 0 1,602 0



Treasurer 54 99 0 5,432 2,053




Printing 0 0 0 0 0


Allocated Costs for Fiscal 2017 367 178 29 10,947 2,443


Fixed Costs 367 178 29 10,947 2,443

Schedule A





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Page C-19

Central Service Departments Prop Tax 554-254 Co Agcy 565-536 Revolv L 574-690 Drain Eq 575-445 Inmate C 595-351






Finance Department 3,212 11,927 14 2,900 1,710



Human Resources 528 16,384 0 1,414 0

Treasurer 6,833 3,070 0 1,284 355



General Expense 1,355 5,906 2 917 198

Printing (36) 0 0 0 0


Allocated Costs for Fiscal 2017 15,731 39,315 262 10,528 3,126


Fixed Costs 15,731 39,315 262 10,528 3,126

Schedule A





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Page C-20

Central Service Departments Ofc Eq 664-290 Telephon 668-265 FB Funds ALL-851 Insuranc 680-851 Retire 731-851






Finance Department 483 461 5,985 75 0




Treasurer 0 59 2,544 106 0



General Expense 55 54 1,209 28 576

Printing 0 0 (43) 0 0


Allocated Costs for Fiscal 2017 538 574 13,850 209 576


Fixed Costs 538 574 13,850 209 576

Schedule A





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Page C-21

Central Service Departments Ret Hlth 736-852 Drain SA ALL-445 Dental Clinic Health Bldg Depr City Jail Space

Building Depreciation 0 0 7,254 35,796 0





Finance Department 3,788 8,317 0 0 0




Treasurer 1,758 3,399 0 0 0


Property Maintenance 0 0 4,212 0 9,179

General Expense 0 1,116 0 0 0

Printing (29) (51) 0 0 0




Fixed Costs 5,681 12,781 11,466 35,796 9,179

Schedule A





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Page C-22

Central Service Departments Other Total Allocated Direct Billed Unallocated Cost Adjustments

Building Depreciation 4,240 347,055 0 0 (414,342)

Equipment Depreciation 0 0 0 0 (61,358)

Board of Commissioners 0 0 0 361,258 0

County Administrator 0 298,504 0 0 0

County Clerk 0 57,252 0 1,292,956 0


Information Services 0 869,053 0 0 (59,672)

Telephone Support 0 108,265 0 0 0

Human Resources 0 250,119 0 0 175

Treasurer 2,474 143,909 0 279,037 0

Parks Maintenance 0 5,958 0 166,598 0

Property Maintenance 7,784 839,633 0 0 (88,634)

General Expense 20,383 182,741 0 0 0

Printing (914) (3,274) 0 0 105,470

Retiree Insurance 0 153,219 76,822 0 (69,045)

Allocated Costs for Fiscal 2017 35,398 3,775,201 76,822 2,099,849 (587,331)

Roll Forwards 0 38,893

Fixed Costs 35,398 3,814,094

Schedule A





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Page C-23

Central Service Departments Disallowed Total Expenditures

Building Depreciation

Equipment Depreciation

Board of Commissioners

County Administrator

County Clerk

Finance Department

Information Services

Telephone Support

Human Resources

Treasurer

Parks Maintenance

Property Maintenance

General Expense

Printing

Retiree Insurance

Allocated Costs for Fiscal 2017 5,364,541

Schedule A





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Page C-24

ReceivingDepartments

Allocated Costsfor Fiscal 2017

Base Year Estimated Costs Roll Forwards Fixed Costs Adjustments

Proposed CostsFuture Period

Cir Ct 101-131 166,741 NA NA 166,741 0 166,741

Dist Ct 101-136 344,460 NA NA 344,460 0 344,460

DC Prob 101-136.10 102,302 NA NA 102,302 0 102,302

DC Vets 101-136.50 1,612 NA NA 1,612 0 1,612

MH Court 101-136.60 3,180 NA NA 3,180 0 3,180

FOC 215-141 200,004 199,915 89 200,093 0 200,093

FOC-DP 215-141 84,389 73,652 10,737 95,126 0 95,126

Prob Ct 101-148 293,179 NA NA 293,179 0 293,179

Guardian 101-149 12,265 NA NA 12,265 0 12,265

Adult Pr 101-151 72,303 NA NA 72,303 0 72,303

Remonum 101-245 1,263 NA NA 1,263 0 1,263

Equaliz 101-257.01 29,529 NA NA 29,529 0 29,529

Coop Ext 101-261.05 25,159 NA NA 25,159 0 25,159

Election 101-262 854 NA NA 854 0 854

Ice Oper 101-265.11 821 NA NA 821 0 821

Pros Aty 101-267 168,667 NA NA 168,667 0 168,667

Crime V 101-267.50 8,973 NA NA 8,973 0 8,973

ROD 101-268 46,621 NA NA 46,621 0 46,621

Drain 101-275 104,078 NA NA 104,078 0 104,078

Soil 101-275.20 5,116 NA NA 5,116 0 5,116

IDEP Grt 101-275.30 1,707 NA NA 1,707 0 1,707

Bldg Aut 101-279 107 NA NA 107 0 107

Sheriff 101-301.00 81,768 NA NA 81,768 0 81,768

S Detecv 101-301.01 10,968 NA NA 10,968 0 10,968

S Mantis 101-301.02 8,396 NA NA 8,396 0 8,396

S Road 101-301.03 138,459 NA NA 138,459 0 138,459

S Record 101-301.04 17,904 NA NA 17,904 0 17,904

S Youth 101-301.05 (3,297) NA NA (3,297) 0 (3,297)

S Drug 101-301.06 46 NA NA 46 0 46

S Local 101-301.10 67,139 NA NA 67,139 0 67,139

S School 101-301.11 12,957 NA NA 12,957 0 12,957

Justic16 101-301.54 228 NA NA 228 0 228

Aviation 101-301.99 572 NA NA 572 0 572

2nd Road 101-316 8,903 NA NA 8,903 0 8,903

Special 101-317 723 NA NA 723 0 723

Traffic 101-321.48 276 NA NA 276 0 276

Safe Com 101-321.49 926 NA NA 926 0 926

MI Just 101-321.63 197 NA NA 197 0 197

Marine S 101-331 969 NA NA 969 0 969

Jail 101-351 272,711 NA NA 272,711 0 272,711

Work Rel 101-351.03 3,497 NA NA 3,497 0 3,497

Med Serv 101-351.05 3,294 NA NA 3,294 0 3,294

Work Ser 101-351.40 16,080 NA NA 16,080 0 16,080

Emerg M 101-426 94,056 NA NA 94,056 0 94,056

OPSG Gt 101-426.6X 1,350 NA NA 1,350 0 1,350

UASI 101-426.7X 5,762 NA NA 5,762 0 5,762

AC 101-430 48,774 NA NA 48,774 0 48,774

Med Exam 101-648 5,962 NA NA 5,962 0 5,962

Aging 101-672 19,662 NA NA 19,662 0 19,662

Vet Bure 101-682 8,256 NA NA 8,256 0 8,256

Planning 101-721 68,247 NA NA 68,247 0 68,247

Plat Bd 101-723 7 NA NA 7 0 7

Econ Dev 101-728 205 NA NA 205 0 205

Schedule B



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

Monroe County, MI2017 Version 1.0001

MAXCAP8/23/2018 12:13:25 PM

Page C-25

Boundry 101-729 16 NA NA 16 0 16

Road Com 201-449 12,929 NA NA 12,929 0 12,929

Parks 208-751 1,933 NA NA 1,933 0 1,933

Ambulanc 210-651 711 NA NA 711 0 711

Health 221-601 291,231 263,164 28,067 319,298 0 319,298

AC Donat 230-430 1,221 NA NA 1,221 0 1,221

Fed Pris 251-351 162,219 NA NA 162,219 0 162,219

Cor Trng 252-320 766 NA NA 766 0 766

Prin Res 255-233 465 NA NA 465 0 465

ROD Auto 256-268 7,059 NA NA 7,059 0 7,059

Bud Stab 257-896 18 NA NA 18 0 18

Conceal 260-215 5,052 NA NA 5,052 0 5,052

Dispatch 261-325 133,328 NA NA 133,328 0 133,328

Marriage 262-166 2,650 NA NA 2,650 0 2,650

Drug For 263-267 1,197 NA NA 1,197 0 1,197

Drug Eng 264-310 306 NA NA 306 0 306

Fed Fort 265-310 198 NA NA 198 0 198

Mantis 266-311 4,176 NA NA 4,176 0 4,176

Non Drug 267-311 134 NA NA 134 0 134

Mantis 368-311 255 NA NA 255 0 255

Law Libr 269-145 324 NA NA 324 0 324

Library 271-790 2,682 NA NA 2,682 0 2,682

Emp/Trng 27X-ALL 102,010 NA NA 102,010 0 102,010

Sen Citz 280-970 19,854 NA NA 19,854 0 19,854

Museum 282-803 29 NA NA 29 0 29

Hist Com 283-803 57,503 NA NA 57,503 0 57,503

MJTF 285-320 1,020 NA NA 1,020 0 1,020

Soc Serv 290-670 498 NA NA 498 0 498

Fairview 291-670 59,032 NA NA 59,032 0 59,032

Child C 292-ALL 122,696 NA NA 122,696 0 122,696

Vets Aff 293-All 6,372 NA NA 6,372 0 6,372

Vet Trus 294-683 16 NA NA 16 0 16

BA DSF 367 NA NA 367 0 367

Cap Impv 392-601 178 NA NA 178 0 178

BA CPF 29 NA NA 29 0 29

Delq Tax 516-529 10,947 NA NA 10,947 0 10,947

Delq Tax 53X-250 2,443 NA NA 2,443 0 2,443

Prop Tax 554-254 15,731 NA NA 15,731 0 15,731

Co Agcy 565-536 39,315 NA NA 39,315 0 39,315

Revolv L 574-690 262 NA NA 262 0 262

Drain Eq 575-445 10,528 NA NA 10,528 0 10,528

Inmate C 595-351 3,126 NA NA 3,126 0 3,126

Ofc Eq 664-290 538 NA NA 538 0 538

Telephon 668-265 574 NA NA 574 0 574

FB Funds ALL-851 13,850 NA NA 13,850 0 13,850

Insuranc 680-851 209 NA NA 209 0 209

Retire 731-851 576 NA NA 576 0 576

Ret Hlth 736-852 5,681 NA NA 5,681 0 5,681

Drain SA ALL-445 12,781 NA NA 12,781 0 12,781

Dental Clinic 11,466 NA NA 11,466 0 11,466

Health Bldg Depr 35,796 NA NA 35,796 0 35,796

City Jail Space 9,179 NA NA 9,179 0 9,179

Other 35,398 NA NA 35,398 0 35,398

Total Allocated 3,775,201 536,731 38,893 3,814,094 0 3,814,094

Direct Billed 76,822

Schedule B





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Page C-26

Unallocated Total 2,099,849

Cost Adjustments (587,331)

Disallowed Total 0

Total Expenditures 5,364,541

Schedule B





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Page C-27

Department NameTotal

Expenditures DisallowedCost

Adjustments Unallocated Direct Billed Total Allocated

Building Depreciation 0 414,342 0

Equipment Depreciation 0 61,358 0

Board of Commissioners 339,019 0 (361,258) 0

County Administrator 255,127 0 0

County Clerk 1,185,114 0 (1,292,956) 0

Finance Department 360,814 (75) 0

Information Services 821,063 59,672 0

Telephone Support 0 0 0

Human Resources 237,514 (175) 0

Treasurer 392,882 0 (279,037) 0

Parks Maintenance 190,753 0 (166,598) 0

Property Maintenance 849,140 88,634 0

General Expense 461,290 0 0

Printing 86,791 (105,470) 0

Retiree Insurance 185,034 69,045 (76,822)

Cir Ct 101-131 166,741

Dist Ct 101-136 344,460

DC Prob 101-136.10 102,302

DC Vets 101-136.50 1,612

MH Court 101-136.60 3,180

FOC 215-141 200,004

FOC-DP 215-141 84,389

Prob Ct 101-148 293,179

Guardian 101-149 12,265

Adult Pr 101-151 72,303

Remonum 101-245 1,263

Equaliz 101-257.01 29,529

Coop Ext 101-261.05 25,159

Election 101-262 854

Ice Oper 101-265.11 821

Pros Aty 101-267 168,667

Crime V 101-267.50 8,973

ROD 101-268 46,621

Drain 101-275 104,078

Soil 101-275.20 5,116

IDEP Grt 101-275.30 1,707

Bldg Aut 101-279 107

Sheriff 101-301.00 81,768

S Detecv 101-301.01 10,968

S Mantis 101-301.02 8,396

S Road 101-301.03 138,459

S Record 101-301.04 17,904

S Youth 101-301.05 (3,297)

S Drug 101-301.06 46

S Local 101-301.10 67,139

S School 101-301.11 12,957

Justic16 101-301.54 228

Aviation 101-301.99 572

2nd Road 101-316 8,903

Special 101-317 723

Traffic 101-321.48 276

Safe Com 101-321.49 926

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


MAXCAP8/23/2018 12:13:25 PM

Page C-28




MI Just 101-321.63 197

Marine S 101-331 969

Jail 101-351 272,711

Work Rel 101-351.03 3,497

Med Serv 101-351.05 3,294

Work Ser 101-351.40 16,080

Emerg M 101-426 94,056

OPSG Gt 101-426.6X 1,350

UASI 101-426.7X 5,762

AC 101-430 48,774

Med Exam 101-648 5,962

Aging 101-672 19,662

Vet Bure 101-682 8,256

Planning 101-721 68,247

Plat Bd 101-723 7

Econ Dev 101-728 205

Boundry 101-729 16

Road Com 201-449 12,929

Parks 208-751 1,933

Ambulanc 210-651 711

Health 221-601 291,231

AC Donat 230-430 1,221

Fed Pris 251-351 162,219

Cor Trng 252-320 766

Prin Res 255-233 465

ROD Auto 256-268 7,059

Bud Stab 257-896 18

Conceal 260-215 5,052

Dispatch 261-325 133,328

Marriage 262-166 2,650

Drug For 263-267 1,197

Drug Eng 264-310 306

Fed Fort 265-310 198

Mantis 266-311 4,176

Non Drug 267-311 134

Mantis 368-311 255

Law Libr 269-145 324

Library 271-790 2,682

Emp/Trng 27X-ALL 102,010

Sen Citz 280-970 19,854

Museum 282-803 29

Hist Com 283-803 57,503

MJTF 285-320 1,020

Soc Serv 290-670 498

Fairview 291-670 59,032

Child C 292-ALL 122,696

Vets Aff 293-All 6,372

Vet Trus 294-683 16

BA DSF 367

Cap Impv 392-601 178

BA CPF 29

Delq Tax 516-529 10,947

Delq Tax 53X-250 2,443





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Page C-29




Prop Tax 554-254 15,731

Co Agcy 565-536 39,315

Revolv L 574-690 262

Drain Eq 575-445 10,528

Inmate C 595-351 3,126

Ofc Eq 664-290 538

Telephon 668-265 574

FB Funds ALL-851 13,850

Insuranc 680-851 209

Retire 731-851 576

Ret Hlth 736-852 5,681

Drain SA ALL-445 12,781

Dental Clinic 11,466

Health Bldg Depr 35,796

City Jail Space 9,179

Other 35,398

Totals 5,364,541 587,331 (2,099,849) (76,822) 3,775,201

Deviation: 0





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Page C-30

DepartmentBuilding Deprecia

1.5Equipment Depreci

2.5Board of Commissi

3.5County Administra

4.5County Clerk

5.5



Board of Commissioners 7,568 0 (62,621) 1,464 5

County Administrator 5,104 0 0 (72,060) 0

County Clerk 18,789 5,556 0 6,468 (171,087)

Finance Department 7,460 25,446 40,382 1,968 3,477




Treasurer 3,977 5,685 0 2,143 2,209

Parks Maintenance 0 7,866 0 1,036 0

Property Maintenance 10,273 16,150 0 5,307 0

General Expense 0 0 0 2,516 0

Printing 2,303 0 0 472 2


Cir Ct 101-131 18,386 0 0 7,000 1,524

Dist Ct 101-136 30,726 0 0 15,483 20,007

DC Prob 101-136.10 11,590 0 0 5,447 0

DC Vets 101-136.50 0 0 0 161 0

MH Court 101-136.60 0 0 0 562 0

FOC 215-141 29,703 0 0 13,923 10,323

FOC-DP 215-141 0 0 0 0 0

Prob Ct 101-148 33,079 0 0 13,508 8,491

Guardian 101-149 688 0 0 591 44

Adult Pr 101-151 23,104 0 0 73 302

Remonum 101-245 0 0 0 335 0

Equaliz 101-257.01 3,976 0 0 2,121 211

Coop Ext 101-261.05 9,178 0 0 1,175 0

Election 101-262 0 0 0 118 0

Ice Oper 101-265.11 0 0 0 308 0

Pros Aty 101-267 12,363 0 0 12,006 3,092

Crime V 101-267.50 0 0 0 844 0

ROD 101-268 3,079 0 0 1,347 1,147

Drain 101-275 27,235 0 0 2,128 594

Soil 101-275.20 0 0 0 423 0

IDEP Grt 101-275.30 0 0 0 976 0

Bldg Aut 101-279 0 0 0 1 0

Sheriff 101-301.00 6,717 0 0 10,757 1,404

S Detecv 101-301.01 0 0 0 3,150 0

S Mantis 101-301.02 0 0 0 1,147 0

S Road 101-301.03 0 0 0 25,602 0

S Record 101-301.04 0 0 0 1,765 0

S Youth 101-301.05 0 0 0 769 0

S Drug 101-301.06 0 0 0 0 0

S Local 101-301.10 0 0 0 9,686 0

S School 101-301.11 0 0 0 1,974 0

Justic16 101-301.54 0 0 0 56 0

Aviation 101-301.99 0 0 0 186 0

2nd Road 101-316 0 0 0 1,426 0

Special 101-317 0 0 0 262 0

Traffic 101-321.48 0 0 0 75 0

Safe Com 101-321.49 0 0 0 351 0

MI Just 101-321.63 0 0 0 92 0

Schedule D



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


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Page C-31





4.5County Clerk

5.5

Marine S 101-331 0 0 0 169 0

Jail 101-351 0 0 0 26,208 1

Work Rel 101-351.03 0 0 0 242 0

Med Serv 101-351.05 0 0 0 2,276 0

Work Ser 101-351.40 927 0 0 1,987 0

Emerg M 101-426 39,521 0 0 2,081 2

OPSG Gt 101-426.6X 0 0 0 372 0

UASI 101-426.7X 0 0 0 1,444 0

AC 101-430 0 0 0 3,289 3,189

Med Exam 101-648 0 0 0 1,101 0

Aging 101-672 2,816 0 0 1,241 688

Vet Bure 101-682 2,130 0 0 225 87

Planning 101-721 10,300 0 0 1,411 318

Plat Bd 101-723 0 0 0 0 0

Econ Dev 101-728 0 0 0 162 0

Boundry 101-729 0 0 0 0 0

Road Com 201-449 0 0 0 0 0

Parks 208-751 0 0 0 8 0

Ambulanc 210-651 0 0 0 6 0

Health 221-601 0 0 0 26,780 4,771

AC Donat 230-430 0 0 0 475 0

Fed Pris 251-351 0 0 0 21,755 0

Cor Trng 252-320 0 0 0 129 0

Prin Res 255-233 0 0 0 0 0

ROD Auto 256-268 0 0 0 976 0

Bud Stab 257-896 0 0 0 0 0

Conceal 260-215 0 0 0 25 0

Dispatch 261-325 32,585 0 0 13,075 23

Marriage 262-166 0 0 0 60 0

Drug For 263-267 0 0 0 260 0

Drug Eng 264-310 0 0 0 17 0

Fed Fort 265-310 0 0 0 0 0

Mantis 266-311 0 0 0 1,207 0

Non Drug 267-311 0 0 0 0 0

Mantis 368-311 0 0 0 53 0

Law Libr 269-145 0 0 0 41 0

Library 271-790 0 0 0 0 0

Emp/Trng 27X-ALL 0 0 0 6,836 72

Sen Citz 280-970 0 0 0 14,441 0

Museum 282-803 0 0 0 0 0

Hist Com 283-803 0 0 0 2,888 69

MJTF 285-320 0 0 0 68 0

Soc Serv 290-670 0 0 0 40 0

Fairview 291-670 0 0 0 6,096 1

Child C 292-ALL 0 0 0 19,067 355

Vets Aff 293-All 1,154 0 0 305 0

Vet Trus 294-683 0 0 0 0 0

BA DSF 0 0 0 0 0

Cap Impv 392-601 0 0 0 0 0

BA CPF 0 0 0 0 0

Delq Tax 516-529 0 0 0 528 0

Delq Tax 53X-250 0 0 0 0 0

Prop Tax 554-254 0 0 0 1,297 0

Schedule D





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Page C-32





4.5County Clerk

5.5

Co Agcy 565-536 508 0 0 0 0

Revolv L 574-690 0 0 0 246 0

Drain Eq 575-445 0 0 0 2,322 0

Inmate C 595-351 0 0 0 863 0

Ofc Eq 664-290 0 0 0 0 0

Telephon 668-265 0 0 0 0 0

FB Funds ALL-851 0 0 0 604 373

Insuranc 680-851 0 0 0 0 0

Retire 731-851 0 0 0 0 0

Ret Hlth 736-852 0 0 0 0 164

Drain SA ALL-445 0 0 0 0 0

Dental Clinic 7,254 0 0 0 0

Health Bldg Depr 35,796 0 0 0 0

City Jail Space 0 0 0 0 0

Other 4,240 0 0 0 0

Total Allocated

Direct Bills 0 0 0 0 0

Unallocated 0 0 361,258 0 1,292,956

Cost Adjustments (414,342) (61,358) 0 0 0

Disallowed 0 0 0 0 0

Total Expenditures 0 0 339,019 255,127 1,185,114

Schedule D





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Page C-33

DepartmentFinance Departmen

6.5Information Servi

7.5Telephone Support

8.5Human Resources

9.5Treasurer

10.5



Board of Commissioners 2,814 14,748 543 4,812 126

County Administrator 454 1,340 136 480 98

County Clerk 8,847 29,503 2,718 8,459 16,350

Finance Department (204,322) 5,363 543 1,444 441

Information Services 4,147 (151,498) 1,087 3,055 281

Telephone Support 0 83,318 (117,376) 0 0

Human Resources 2,206 4,814 1,021 (36,574) 171

Treasurer 4,927 16,076 1,021 2,070 (51,131)

Parks Maintenance 3,209 1,602 205 790 911

Property Maintenance 13,389 4,814 1,632 2,372 1,895


Printing 1,229 1,602 205 312 364


Cir Ct 101-131 22,638 33,785 3,064 6,579 5,871

Dist Ct 101-136 25,270 88,775 7,761 17,145 4,430

DC Prob 101-136.10 5,920 25,742 2,653 5,521 216

DC Vets 101-136.50 785 0 0 162 210

MH Court 101-136.60 1,521 0 0 359 249

FOC 215-141 12,277 0 5,922 13,046 5,269

FOC-DP 215-141 0 84,389 0 0 0

Prob Ct 101-148 32,205 59,531 5,922 11,838 9,536

Guardian 101-149 191 8,065 409 0 37

Adult Pr 101-151 3,147 0 5,513 0 30

Remonum 101-245 719 0 0 0 117

Equaliz 101-257.01 2,673 8,033 1,021 1,593 273

Coop Ext 101-261.05 1,270 1,338 1,836 487 227

Election 101-262 609 0 0 0 68

Ice Oper 101-265.11 388 0 0 0 80

Pros Aty 101-267 13,658 50,224 4,700 9,776 3,011

Crime V 101-267.50 1,273 3,207 612 1,242 180

ROD 101-268 2,772 16,076 1,021 1,593 9,828

Drain 101-275 3,719 14,465 1,021 2,924 566

Soil 101-275.20 818 1,602 205 528 481

IDEP Grt 101-275.30 622 0 0 0 57

Bldg Aut 101-279 84 0 0 0 12

Sheriff 101-301.00 15,501 17,689 2,247 5,397 7,977

S Detecv 101-301.01 1,438 6,426 1,021 2,233 141

S Mantis 101-301.02 731 3,207 409 960 179

S Road 101-301.03 10,982 61,137 8,170 18,967 343

S Record 101-301.04 1,578 8,033 814 2,522 121

S Youth 101-301.05 550 1,602 205 508 129

S Drug 101-301.06 41 0 0 0 0

S Local 101-301.10 5,603 28,960 4,085 8,993 304

S School 101-301.11 1,117 4,814 612 1,593 168

Justic16 101-301.54 75 0 0 0 48

Aviation 101-301.99 296 0 0 0 56

2nd Road 101-316 983 3,207 409 1,060 181

Special 101-317 206 0 0 0 125

Traffic 101-321.48 156 0 0 0 15

Safe Com 101-321.49 352 0 0 0 109

MI Just 101-321.63 75 0 0 0 20

Schedule D





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Page C-34




8.5Human Resources

9.5Treasurer

10.5

Marine S 101-331 434 0 0 126 93

Jail 101-351 24,442 72,403 7,963 22,397 3,446

Work Rel 101-351.03 586 1,602 205 508 96

Med Serv 101-351.05 784 0 0 0 144

Work Ser 101-351.40 3,492 3,207 612 780 508

Emerg M 101-426 5,239 16,076 814 1,530 398

OPSG Gt 101-426.6X 761 0 0 0 101

UASI 101-426.7X 3,824 0 0 0 164

AC 101-430 4,721 19,298 1,428 2,501 1,811

Med Exam 101-648 1,978 783 409 138 780

Aging 101-672 3,736 4,023 814 1,060 447

Vet Bure 101-682 893 1,602 205 312 142

Planning 101-721 4,349 12,863 1,021 1,583 615

Plat Bd 101-723 6 0 0 0 0

Econ Dev 101-728 34 0 0 0 5

Boundry 101-729 14 0 0 0 0

Road Com 201-449 955 0 10,860 0 752

Parks 208-751 834 0 0 0 169

Ambulanc 210-651 532 0 0 0 112

Health 221-601 100,400 69,768 8,170 18,950 17,688

AC Donat 230-430 425 0 0 0 263

Fed Pris 251-351 15,962 53,094 6,125 16,413 1,561

Cor Trng 252-320 366 0 0 0 178

Prin Res 255-233 41 0 0 0 384

ROD Auto 256-268 1,108 1,338 205 395 2,471

Bud Stab 257-896 0 0 0 0 16

Conceal 260-215 89 0 0 0 4,541

Dispatch 261-325 10,472 22,868 814 12,408 977

Marriage 262-166 227 0 0 0 2,148

Drug For 263-267 616 0 0 0 196

Drug Eng 264-310 105 0 0 0 157

Fed Fort 265-310 169 0 0 0 9

Mantis 266-311 1,859 0 0 0 849

Non Drug 267-311 120 0 0 0 0

Mantis 368-311 120 0 0 0 62

Law Libr 269-145 198 0 0 0 60

Library 271-790 1,039 0 0 0 1,408

Emp/Trng 27X-ALL 60,977 0 3,064 6,413 8,347

Sen Citz 280-970 3,171 0 0 0 1,769

Museum 282-803 26 0 0 0 0

Hist Com 283-803 14,957 12,093 1,021 3,603 2,614

MJTF 285-320 697 0 0 0 173

Soc Serv 290-670 358 0 0 0 59

Fairview 291-670 12,985 9,409 1,021 8,068 2,926

Child C 292-ALL 22,886 32,175 2,041 18,310 3,934

Vets Aff 293-All 1,590 0 205 216 1,152

Vet Trus 294-683 14 0 0 0 0

BA DSF 276 0 0 0 54

Cap Impv 392-601 63 0 0 0 99

BA CPF 26 0 0 0 0

Delq Tax 516-529 1,081 1,602 205 575 5,432

Delq Tax 53X-250 184 0 0 0 2,053

Prop Tax 554-254 3,212 1,602 205 528 6,833

Schedule D





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Page C-35




8.5Human Resources

9.5Treasurer

10.5

Co Agcy 565-536 11,927 0 612 16,384 3,070

Revolv L 574-690 14 0 0 0 0

Drain Eq 575-445 2,900 1,338 205 1,414 1,284

Inmate C 595-351 1,710 0 0 0 355

Ofc Eq 664-290 483 0 0 0 0

Telephon 668-265 461 0 0 0 59

FB Funds ALL-851 5,985 1,602 409 481 2,544

Insuranc 680-851 75 0 0 0 106

Retire 731-851 0 0 0 0 0

Ret Hlth 736-852 3,788 0 0 0 1,758

Drain SA ALL-445 8,317 0 0 0 3,399

Dental Clinic 0 0 0 0 0

Health Bldg Depr 0 0 0 0 0


Other 1,431 0 0 0 2,474

Total Allocated

Direct Bills 0 0 0 0 0

Unallocated 0 0 0 0 279,037

Cost Adjustments 75 (59,672) 0 175 0


Total Expenditures 360,814 821,063 0 237,514 392,882

Schedule D





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Page C-36

DepartmentParks Maintenance

11.5Property Maintena

12.5General Expense

13.5Printing

14.5Retiree Insurance

15.5



Board of Commissioners 0 23,920 2,393 (63) 4,291


County Clerk 0 57,077 11,092 (359) 6,587

Finance Department 0 51,201 64,942 (266) 1,921

Information Services 0 12,262 114,299 (3) 4,261

Telephone Support 0 0 33,403 0 0

Human Resources 0 18,158 1,319 (45) 1,617

Treasurer 0 7,247 4,209 (38) 1,605

Parks Maintenance (16,754) 0 741 (1) 395

Property Maintenance 34,951 (95,280) 2,062 (29) 2,464

General Expense 0 0 (3,704) 0 0

Printing 0 7,428 378 (14,601) 306

Retiree Insurance 0 0 93 0 (407)

Cir Ct 101-131 0 59,372 7,177 (46) 1,391

Dist Ct 101-136 0 112,868 9,270 (292) 13,017

DC Prob 101-136.10 0 37,423 2,231 (104) 5,663

DC Vets 101-136.50 0 0 250 (3) 47

MH Court 101-136.60 0 0 381 (5) 113

FOC 215-141 0 94,698 6,952 (157) 8,048

FOC-DP 215-141 0 0 0 0 0

Prob Ct 101-148 0 106,916 8,961 (141) 3,333

Guardian 101-149 0 2,218 22 0 0

Adult Pr 101-151 0 39,920 278 (64) 0

Remonum 101-245 0 0 84 0 8

Equaliz 101-257.01 0 7,449 845 (9) 1,343

Coop Ext 101-261.05 0 9,237 333 (15) 93

Election 101-262 0 0 59 0 0

Ice Oper 101-265.11 0 0 45 0 0

Pros Aty 101-267 0 39,923 10,604 (183) 9,493

Crime V 101-267.50 0 0 627 (52) 1,040

ROD 101-268 0 5,752 1,951 0 2,055

Drain 101-275 0 48,800 1,726 (26) 926

Soil 101-275.20 0 0 392 (5) 672

IDEP Grt 101-275.30 0 0 52 0 0

Bldg Aut 101-279 0 0 10 0 0

Sheriff 101-301.00 0 1,023 7,163 (41) 5,934

S Detecv 101-301.01 0 0 925 0 (4,366)

S Mantis 101-301.02 0 0 525 0 1,238

S Road 101-301.03 0 0 6,457 0 6,801

S Record 101-301.04 0 0 1,007 0 2,064

S Youth 101-301.05 0 0 359 0 (7,419)

S Drug 101-301.06 0 0 5 0 0

S Local 101-301.10 0 0 3,225 0 6,283

S School 101-301.11 0 0 735 0 1,944

Justic16 101-301.54 0 0 49 0 0

Aviation 101-301.99 0 0 34 0 0

2nd Road 101-316 0 0 568 0 1,069

Special 101-317 0 0 130 0 0

Traffic 101-321.48 0 0 30 0 0

Safe Com 101-321.49 0 0 114 0 0

MI Just 101-321.63 0 0 10 0 0

Schedule D





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Page C-37



12.5General Expense

13.5Printing


15.5

Marine S 101-331 0 0 147 0 0

Jail 101-351 0 89,232 8,821 (41) 17,839

Work Rel 101-351.03 0 0 258 0 0

Med Serv 101-351.05 0 0 90 0 0

Work Ser 101-351.40 0 2,993 754 (12) 832

Emerg M 101-426 0 25,444 1,061 (24) 1,914

OPSG Gt 101-426.6X 0 0 116 0 0

UASI 101-426.7X 0 0 330 0 0

AC 101-430 991 6,113 3,244 (7) 2,196

Med Exam 101-648 0 0 473 0 300

Aging 101-672 0 2,831 787 (9) 1,228

Vet Bure 101-682 0 2,139 304 (3) 220

Planning 101-721 0 33,264 1,028 (30) 1,525

Plat Bd 101-723 0 0 1 0 0

Econ Dev 101-728 0 0 4 0 0

Boundry 101-729 0 0 2 0 0

Road Com 201-449 0 0 362 0 0

Parks 208-751 0 827 95 0 0

Ambulanc 210-651 0 0 61 0 0

Health 221-601 0 19,775 19,807 (671) 5,793

AC Donat 230-430 0 0 58 0 0

Fed Pris 251-351 0 21,554 6,319 0 19,436

Cor Trng 252-320 0 0 93 0 0

Prin Res 255-233 0 0 40 0 0

ROD Auto 256-268 0 0 496 0 70

Bud Stab 257-896 0 0 2 0 0

Conceal 260-215 0 0 419 (22) 0

Dispatch 261-325 0 21,150 4,680 (20) 14,296

Marriage 262-166 0 0 215 0 0

Drug For 263-267 0 0 159 (34) 0

Drug Eng 264-310 0 0 27 0 0

Fed Fort 265-310 0 0 20 0 0

Mantis 266-311 0 0 261 0 0

Non Drug 267-311 0 0 14 0 0

Mantis 368-311 0 0 20 0 0

Law Libr 269-145 0 0 25 0 0

Library 271-790 0 0 235 0 0

Emp/Trng 27X-ALL 0 0 9,882 (25) 6,444

Sen Citz 280-970 0 0 473 0 0

Museum 282-803 0 0 3 0 0

Hist Com 283-803 1,988 14,062 2,716 (61) 1,553

MJTF 285-320 0 0 82 0 0

Soc Serv 290-670 0 0 41 0 0

Fairview 291-670 1,988 7,862 3,869 (33) 4,840

Child C 292-ALL 991 3,549 7,833 (63) 11,618

Vets Aff 293-All 0 1,156 450 (3) 147

Vet Trus 294-683 0 0 2 0 0

BA DSF 0 0 37 0 0

Cap Impv 392-601 0 0 16 0 0

BA CPF 0 0 3 0 0

Delq Tax 516-529 0 0 915 0 609

Delq Tax 53X-250 0 0 206 0 0

Prop Tax 554-254 0 0 1,355 (36) 735

Schedule D





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Page C-38



12.5General Expense

13.5Printing


15.5

Co Agcy 565-536 0 908 5,906 0 0

Revolv L 574-690 0 0 2 0 0

Drain Eq 575-445 0 0 917 0 148

Inmate C 595-351 0 0 198 0 0

Ofc Eq 664-290 0 0 55 0 0

Telephon 668-265 0 0 54 0 0

FB Funds ALL-851 0 0 1,209 (43) 686

Insuranc 680-851 0 0 28 0 0

Retire 731-851 0 0 576 0 0

Ret Hlth 736-852 0 0 0 (29) 0

Drain SA ALL-445 0 0 1,116 (51) 0

Dental Clinic 0 4,212 0 0 0

Health Bldg Depr 0 0 0 0 0

City Jail Space 0 9,179 0 0 0

Other 0 7,784 20,383 (914) 0

Total Allocated

Direct Bills 0 0 0 0 76,822

Unallocated 166,598 0 0 0 0

Cost Adjustments 0 (88,634) 0 105,470 (69,045)


Total Expenditures 190,753 849,140 461,290 86,791 185,034

Schedule D





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Page C-39

Department Totals

Building Depreciation 0

Equipment Depreciation 0

Board of Commissioners 0

County Administrator 0

County Clerk 0

Finance Department 0

Information Services 0

Telephone Support 0

Human Resources 0

Treasurer 0

Parks Maintenance 0

Property Maintenance 0

General Expense 0

Printing 0

Retiree Insurance 0

Cir Ct 101-131 166,741

Dist Ct 101-136 344,460

DC Prob 101-136.10 102,302

DC Vets 101-136.50 1,612

MH Court 101-136.60 3,180

FOC 215-141 200,004

FOC-DP 215-141 84,389

Prob Ct 101-148 293,179

Guardian 101-149 12,265

Adult Pr 101-151 72,303

Remonum 101-245 1,263

Equaliz 101-257.01 29,529

Coop Ext 101-261.05 25,159

Election 101-262 854

Ice Oper 101-265.11 821

Pros Aty 101-267 168,667

Crime V 101-267.50 8,973

ROD 101-268 46,621

Drain 101-275 104,078

Soil 101-275.20 5,116

IDEP Grt 101-275.30 1,707

Bldg Aut 101-279 107

Sheriff 101-301.00 81,768

S Detecv 101-301.01 10,968

S Mantis 101-301.02 8,396

S Road 101-301.03 138,459

S Record 101-301.04 17,904

S Youth 101-301.05 (3,297)

S Drug 101-301.06 46

S Local 101-301.10 67,139

S School 101-301.11 12,957

Justic16 101-301.54 228

Aviation 101-301.99 572

2nd Road 101-316 8,903

Special 101-317 723

Traffic 101-321.48 276

Safe Com 101-321.49 926

MI Just 101-321.63 197

Schedule D





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Page C-40

Department Totals

Marine S 101-331 969

Jail 101-351 272,711

Work Rel 101-351.03 3,497

Med Serv 101-351.05 3,294

Work Ser 101-351.40 16,080

Emerg M 101-426 94,056

OPSG Gt 101-426.6X 1,350

UASI 101-426.7X 5,762

AC 101-430 48,774

Med Exam 101-648 5,962

Aging 101-672 19,662

Vet Bure 101-682 8,256

Planning 101-721 68,247

Plat Bd 101-723 7

Econ Dev 101-728 205

Boundry 101-729 16

Road Com 201-449 12,929

Parks 208-751 1,933

Ambulanc 210-651 711

Health 221-601 291,231

AC Donat 230-430 1,221

Fed Pris 251-351 162,219

Cor Trng 252-320 766

Prin Res 255-233 465

ROD Auto 256-268 7,059

Bud Stab 257-896 18

Conceal 260-215 5,052

Dispatch 261-325 133,328

Marriage 262-166 2,650

Drug For 263-267 1,197

Drug Eng 264-310 306

Fed Fort 265-310 198

Mantis 266-311 4,176

Non Drug 267-311 134

Mantis 368-311 255

Law Libr 269-145 324

Library 271-790 2,682

Emp/Trng 27X-ALL 102,010

Sen Citz 280-970 19,854

Museum 282-803 29

Hist Com 283-803 57,503

MJTF 285-320 1,020

Soc Serv 290-670 498

Fairview 291-670 59,032

Child C 292-ALL 122,696

Vets Aff 293-All 6,372

Vet Trus 294-683 16

BA DSF 367

Cap Impv 392-601 178

BA CPF 29

Delq Tax 516-529 10,947

Delq Tax 53X-250 2,443

Prop Tax 554-254 15,731

Schedule D





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Page C-41

Department Totals

Co Agcy 565-536 39,315

Revolv L 574-690 262

Drain Eq 575-445 10,528

Inmate C 595-351 3,126

Ofc Eq 664-290 538

Telephon 668-265 574

FB Funds ALL-851 13,850

Insuranc 680-851 209

Retire 731-851 576

Ret Hlth 736-852 5,681

Drain SA ALL-445 12,781

Dental Clinic 11,466

Health Bldg Depr 35,796

City Jail Space 9,179

Other 35,398

Total Allocated 3,775,201

Direct Bills 76,822

Unallocated 2,099,849

Cost Adjustments (587,331)

Disallowed 0

Total Expenditures 5,364,541

Schedule D





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Page C-42

Department Allocation Basis Allocation Source

Building Depreciation

1.4.1 Courthouse Assigned square footage by department Building floor plans

1.4.2 51 Macomb Assigned square footage by department Building floor plans

1.4.3 Drain Building Assigned square footage by department Building floor plans

1.4.4 Stoner Building Assigned square footage by department Building floor plans

1.4.5 MSU Extension Assigned square footage by department Building floor plans

1.4.6 Health Building Assigned square footage by department Building floor plans

1.4.7 Emerg Serv Bldg Assigned square footage by department Building floor plans

1.4.8 Misc Impv Direct allocation to Property Maintenance Fixed assets report

1.4.9 Storage Bldg Assigned square footage by department Facilities

Equipment Depreciation

2.4.1 Equip Depr. Dollar amount of depreciation by benefiting department Fixed asset report

Board of Commissioners

3.4.1 Support Serv. Dollar amount of assigned wages by department Employee time analysis

County Administrator

4.4.1 County Admin Annual expenses by benefiting department Appropriation Report

County Clerk

5.4.1 Mail Service Number of pieces of mail by department Annual mail summary

Finance Department

6.4.1 Purchasing Number of purchase orders by department Detail general ledger

6.4.2 Payroll Average number of employees by department Payroll register

6.4.3 Accounting Number of accounting transactions by department Detail general ledger

Information Services

7.4.1 Desktop Support Number of PC'S by department Information Technology department

7.4.2 Network Support Number of PC'S by department Information Technology department

7.4.3 Equip/Software Number of PC'S by department Information Technology department

7.4.4 Telephone Supt Direct allocation to Telephone Support Information Technology Department

7.4.5 FOC Equipment Direct allocation to Friend of the Court Paid invoices

7.4.6 Imaging System Number of licenses by user department Information Services

Telephone Support

8.4.1 Telephone Supt Number of telephone lines by department Telephone directory

Human Resources

9.4.1 Human Resources Average number of employees by department Payroll register

Treasurer

10.4.1 Bank Reconcil Number of cash related transactions by department Detail general ledger

10.4.2 Cash Receipting Number of cash receipts by department Detail general ledger

Parks Maintenance

11.4.1 Bldg & Grounds Number of hours by location Grounds maintenance schedule

11.4.2 Contract Serv Dollar amount of charges by department Paid invoices

Property Maintenance

12.4.1 Courthouse Assigned square footage by department Building floor plans

12.4.2 51 Macomb Assigned square footage by department Building floor plans

12.4.3 Drain Building Assigned square footage by department Building floor plans

Schedule E



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


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Page C-43

Department Allocation Basis Allocation Source

12.4.4 Stoner Building Assigned square footage by department Building floor plans

12.4.5 Health Building Assigned square footage by department Building floor plans

12.4.6 Magist Dist Ct Direct allocation to District Court Facilities Director

12.4.7 MSU Extension Assigned square footage by department Building floor plans

12.4.8 LEC Building Percentage of assigned space by department Facilities Director

12.4.9 LEC Custodial Direct allocation to Jail Property Maintenance

12.4.10 Emerg Serv Bldg Assigned square footage by department Building floor plans

12.4.11 Other Buildings Dollar amount of assigned wages by department Facilities Director

12.4.12 Storage Bldg Assigned square footage by department Facilities

12.4.13 Other Services Dollar amount of custodial services by location Paid invoices

12.4.14 Finance Assigned wages by department Finance Department

General Expense

13.4.1 Accounting Serv Total number of accounting transaction by department Detail general ledger

13.4.2 Specific Serv Dollar amount of expenditures by department Paid invoices

13.4.3 Legal Services Number of hours by department Paid invoices

13.4.4 Employee Serv. Average number of employees by department Payroll register

Printing

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

Retiree Insurance

15.4.1 Retiree F/B Dollar amount of fringe benefits by department Detail general ledger

15.4.2 Term Payoff Dollar amount of payroll costs by department General ledger

Schedule E



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


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Page C-44

Monroe County occupies buildings which house multiple departments including central service

and grantee departments, some of which receive State and Federal funds. Building depreciation was

calculated based on the useful life of the acquisition and improvement cost, plus allowable interest

expense. A use charge was included for the following buildings:

Courthouse

51 Macomb

Drain Office

Stoner-Kemmerling

MSU Extension Building

Health Building

Emergency Services Building

Storage Building

Building depreciation for building with multiple occupants is allocated based on usable square

footage within each facility. 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.

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 Services

For Department Building Depreciation

Page C-45

1st Allocation 2nd Allocation Sub-Total Total

Expenditures Per Financial Statement: 0 0

Cost Adjustments:

Building Depr. 414,342

Total Departmental Cost Adjustments: 414,342 414,342

Total To Be Allocated: 414,342 414,342

Schedule 1.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated



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Page C-46

Total G&A Courthouse 51 Macomb Drain 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. 414,342 0 196,683 11,032 27,743

Functional Cost 414,342 0 196,683 11,032 27,743

Allocation Step 1

Reallocate Admin Costs 0 0 0 0

Unallocated Costs 0 0 0 0 0

1st Allocation 414,342 0 196,683 11,032 27,743

Allocation Step 2

2nd Allocation 0 0 0 0 0

Total For Building Depreciation

Schedule .3 Total 414,342 0 196,683 11,032 27,743

Schedule 1.3


* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity


Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity



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Page C-47

Stoner Building MSU Extension Health Building Emerg Serv Bldg Misc Impv

Wages & Benefits



Departmental Total

Expenditures Per Financial Statement

Deductions


Cost Adjustments

Building Depr. 31,334 15,278 40,651 74,364 7,661

Functional Cost 31,334 15,278 40,651 74,364 7,661

Allocation Step 1

Reallocate Admin Costs 0 0 0 0 0


1st Allocation 31,334 15,278 40,651 74,364 7,661

Allocation Step 2



Schedule .3 Total 31,334 15,278 40,651 74,364 7,661

Schedule 1.3







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Page C-48

Storage Bldg

Wages & Benefits

SALARIES & WAGES 0

FRINGE BENEFITS 0

Departmental Total


Deductions

*Total Disallowed Costs 0

Cost Adjustments

Building Depr. 9,596

Functional Cost 9,596

Allocation Step 1

Reallocate Admin Costs 0

Unallocated Costs 0

1st Allocation 9,596

Allocation Step 2

2nd Allocation 0


Schedule .3 Total 9,596

Schedule 1.3







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Page C-49

Allocation Basis: Assigned square footage by department

Allocation Source: Building floor plans

Receiving DepartmentAllocation

UnitsAllocation

PctGross

AllocationDirectBilled

AllocationStep 1

AllocationStep 2 Total

Board of Commissioners 1,959 3.848043 7,568 7,568 7,568

County Administrator 1,321 2.594826 5,104 5,104 5,104

County Clerk 4,456 8.752873 17,215 17,215 17,215

Finance Department 1,931 3.793042 7,460 7,460 7,460

Information Services 862 1.693217 3,330 3,330 3,330

Human Resources 1,487 2.920898 5,745 5,745 5,745

Property Maintenance 676 1.327860 2,612 2,612 2,612

Printing 596 1.170716 2,303 2,303 2,303

Cir Ct 101-131 4,759 9.348052 18,386 18,386 18,386

Dist Ct 101-136 7,540 14.810741 29,130 29,130 29,130

DC Prob 101-136.10 3,000 5.892868 11,590 11,590 11,590

FOC 215-141 7,476 14.685026 28,883 28,883 28,883

Prob Ct 101-148 8,562 16.818245 33,079 33,079 33,079

Guardian 101-149 178 0.349643 688 688 688

Pros Aty 101-267 3,200 6.285726 12,363 12,363 12,363

Work Ser 101-351.40 240 0.471429 927 927 927

Planning 101-721 2,666 5.236795 10,300 10,300 10,300

Schedule .4 Total for Courthouse 50,909 100.000000 196,683 196,683 0 196,683

Schedule 1.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation


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Activity - Courthouse

Page C-50




UnitsAllocation

PctGross


AllocationStep 1


Treasurer 1,550 36.046511 3,977 3,977 3,977

Equaliz 101-257.01 1,550 36.046512 3,976 3,976 3,976

ROD 101-268 1,200 27.906977 3,079 3,079 3,079

Schedule .4 Total for 51 Macomb 4,300 100.000000 11,032 11,032 0 11,032

Schedule 1.4.2





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Activity - 51 Macomb

Page C-51




UnitsAllocation

PctGross


AllocationStep 1


Drain 101-275 16,074 98.167827 27,235 27,235 27,235

Co Agcy 565-536 300 1.832173 508 508 508

Schedule .4 Total for Drain Building 16,374 100.000000 27,743 27,743 0 27,743

Schedule 1.4.3





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Activity - Drain Building

Page C-52




UnitsAllocation

PctGross


AllocationStep 1


County Clerk 426 5.021808 1,574 1,574 1,574

Dist Ct 101-136 432 5.092538 1,596 1,596 1,596

FOC 215-141 222 2.616999 820 820 820

Adult Pr 101-151 6,255 73.735707 23,104 23,104 23,104

Other 1,148 13.532948 4,240 4,240 4,240

Schedule .4 Total for Stoner Building 8,483 100.000000 31,334 31,334 0 31,334

Schedule 1.4.4





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Activity - Stoner Building

Page C-53




UnitsAllocation

PctGross


AllocationStep 1


Coop Ext 101-261.05 4,025 60.074626 9,178 9,178 9,178

Aging 101-672 1,235 18.432836 2,816 2,816 2,816

Vet Bure 101-682 934 13.940299 2,130 2,130 2,130

Vets Aff 293-All 506 7.552239 1,154 1,154 1,154

Schedule .4 Total for MSU Extension 6,700 100.000000 15,278 15,278 0 15,278

Schedule 1.4.5





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Activity - MSU Extension

Page C-54




UnitsAllocation

PctGross


AllocationStep 1


Dental Clinic 4,500 17.845104 7,254 7,254 7,254

Health Bldg Depr 20,717 82.154896 33,397 33,397 33,397

Schedule .4 Total for Health Building 25,217 100.000000 40,651 40,651 0 40,651

Schedule 1.4.6





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Activity - Health Building

Page C-55




UnitsAllocation

PctGross


AllocationStep 1



Emerg M 101-426 5,660 52.499768 39,041 39,041 39,041

Dispatch 261-325 4,724 43.817828 32,585 32,585 32,585

Schedule .4 Total for Emerg Serv Bldg 10,781 100.000000 74,364 74,364 0 74,364

Schedule 1.4.7





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Activity - Emerg Serv Bldg

Page C-56

Allocation Basis: Direct allocation to Property Maintenance

Allocation Source: Fixed assets report


UnitsAllocation

PctGross


AllocationStep 1



Schedule .4 Total for Misc Impv 100 100.000000 7,661 7,661 0 7,661

Schedule 1.4.8





MAXCAP8/23/2018 12:13:26 PM

Activity - Misc Impv

Page C-57


Allocation Source: Facilities


UnitsAllocation

PctGross


AllocationStep 1


Sheriff 101-301.00 7,560 70.000000 6,717 6,717 6,717

Emerg M 101-426 540 5.000000 480 480 480

Health Bldg Depr 2,700 25.000000 2,399 2,399 2,399

Schedule .4 Total for Storage Bldg 10,800 100.000000 9,596 9,596 0 9,596

Schedule 1.4.9





MAXCAP8/23/2018 12:13:26 PM

Activity - Storage Bldg

Page C-58

Receiving Department Total Courthouse 51 Macomb Drain Building Stoner Building

Board of Commissioners 7,568 7,568 0 0 0

County Administrator 5,104 5,104 0 0 0

County Clerk 18,789 17,215 0 0 1,574


Information Services 6,068 3,330 0 0 0

Human Resources 5,745 5,745 0 0 0

Treasurer 3,977 0 3,977 0 0

Property Maintenance 10,273 2,612 0 0 0

Printing 2,303 2,303 0 0 0

Cir Ct 101-131 18,386 18,386 0 0 0

Dist Ct 101-136 30,726 29,130 0 0 1,596

DC Prob 101-136.10 11,590 11,590 0 0 0

FOC 215-141 29,703 28,883 0 0 820

Prob Ct 101-148 33,079 33,079 0 0 0

Guardian 101-149 688 688 0 0 0

Adult Pr 101-151 23,104 0 0 0 23,104

Equaliz 101-257.01 3,976 0 3,976 0 0

Coop Ext 101-261.05 9,178 0 0 0 0

Pros Aty 101-267 12,363 12,363 0 0 0

ROD 101-268 3,079 0 3,079 0 0

Drain 101-275 27,235 0 0 27,235 0

Sheriff 101-301.00 6,717 0 0 0 0

Work Ser 101-351.40 927 927 0 0 0

Emerg M 101-426 39,521 0 0 0 0

Aging 101-672 2,816 0 0 0 0

Vet Bure 101-682 2,130 0 0 0 0

Planning 101-721 10,300 10,300 0 0 0

Dispatch 261-325 32,585 0 0 0 0

Vets Aff 293-All 1,154 0 0 0 0

Co Agcy 565-536 508 0 0 508 0


Health Bldg Depr 35,796 0 0 0 0

Other 4,240 0 0 0 4,240

Direct Bill 0 0 0 0 0

Total 414,342 196,683 11,032 27,743 31,334

Schedule 1.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary



MAXCAP8/23/2018 12:13:26 PM

Page C-59

Receiving Department MSU Extension Health Building Emerg Serv Bldg Misc Impv Storage Bldg




Finance Department 0 0 0 0 0



Treasurer 0 0 0 0 0

Property Maintenance 0 0 0 7,661 0

Printing 0 0 0 0 0

Cir Ct 101-131 0 0 0 0 0

Dist Ct 101-136 0 0 0 0 0

DC Prob 101-136.10 0 0 0 0 0

FOC 215-141 0 0 0 0 0

Prob Ct 101-148 0 0 0 0 0

Guardian 101-149 0 0 0 0 0

Adult Pr 101-151 0 0 0 0 0

Equaliz 101-257.01 0 0 0 0 0

Coop Ext 101-261.05 9,178 0 0 0 0

Pros Aty 101-267 0 0 0 0 0

ROD 101-268 0 0 0 0 0

Drain 101-275 0 0 0 0 0

Sheriff 101-301.00 0 0 0 0 6,717

Work Ser 101-351.40 0 0 0 0 0

Emerg M 101-426 0 0 39,041 0 480

Aging 101-672 2,816 0 0 0 0

Vet Bure 101-682 2,130 0 0 0 0

Planning 101-721 0 0 0 0 0

Dispatch 261-325 0 0 32,585 0 0

Vets Aff 293-All 1,154 0 0 0 0

Co Agcy 565-536 0 0 0 0 0

Dental Clinic 0 7,254 0 0 0

Health Bldg Depr 0 33,397 0 0 2,399

Other 0 0 0 0 0


Total 15,278 40,651 74,364 7,661 9,596

Schedule 1.5






MAXCAP8/23/2018 12:13:26 PM

Page C-60

Equipment depreciation is calculated for central service departments included in this cost

allocation plan. Depreciation is calculated based on the useful life and acquisition costs for capitalized

equipment.

Equipment Depreciation – this activity includes equipment depreciation which was purchased

through General Fund and the Computer Capital Outlay Fund. The depreciation included in this schedule,

which is allocated to the benefiting departments based on the dollar amount of depreciation by benefiting

department.

This department receives allocations from other service departments. The allocations received

are, in turn, reallocated to recipient departments according to the initial distribution that was established

for this service department. The procedure provides for an appropriate allocation of all service

department charges.







For Department Equipment Depreciation

Page C-61



Cost Adjustments:

Equipment Depr. 50,167

Vehicle Depr. 11,191


Total To Be Allocated: 61,358 61,358

Schedule 2.2






MAXCAP8/23/2018 12:13:28 PM

Page C-62

Total G&A Equip Depr.

Wages & Benefits

SALARIES & WAGES 0 0 0

FRINGE BENEFITS 0 0 0

Departmental Total


Deductions

*Total Disallowed Costs 0 0 0

Cost Adjustments

Equipment Depr. 50,167 0 50,167

Vehicle Depr. 11,191 0 11,191

Functional Cost 61,358 0 61,358

Allocation Step 1

Reallocate Admin Costs 0 0

Unallocated Costs 0 0 0

1st Allocation 61,358 0 61,358

Allocation Step 2

2nd Allocation 0 0 0

Total For Equipment Depreciation

Schedule .3 Total 61,358 0 61,358

Schedule 2.3




Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Equipment Depreciation


MAXCAP8/23/2018 12:13:27 PM

Page C-63

Allocation Basis: Dollar amount of depreciation by benefiting department

Allocation Source: Fixed asset report


UnitsAllocation

PctGross


AllocationStep 1


County Clerk 5,556 9.055054 5,556 5,556 5,556


Telephone Support 655 1.067505 655 655 655

Treasurer 5,685 9.265295 5,685 5,685 5,685

Parks Maintenance 7,866 12.819844 7,866 7,866 7,866

Property Maintenance 16,150 26.320936 16,150 16,150 16,150

Schedule .4 Total for Equip Depr. 61,358 100.000000 61,358 61,358 0 61,358

Schedule 2.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Equipment Depreciation


MAXCAP8/23/2018 12:13:27 PM

Activity - Equip Depr.

Page C-64

Receiving Department Total Equip Depr.

County Clerk 5,556 5,556

Finance Department 25,446 25,446

Telephone Support 655 655

Treasurer 5,685 5,685

Parks Maintenance 7,866 7,866

Property Maintenance 16,150 16,150

Direct Bill 0 0

Total 61,358 61,358

Schedule 2.5






MAXCAP8/23/2018 12:13:27 PM

Page C-65

Starting in 2014, the responsibility for performing support servcies was assummed by

administrative staff within the Board of Commissioners department. The cost of this department has been

seperated 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.

Support Services - The costs of this activity includes the time associated with providing support

to the Finance Department This activity has been allocated based on the dollar amount of assigned

wages by benefiting department.

Bd of Comm - This activity includes the costs directly associated with the County

Commissioners. This activity has not been allocated for purposes of this cost allocation plan.


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.






Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department Board of Commissioners

Page C-66


Expenditures Per Financial Statement: 339,019 339,019

Inbound Costs:

Building Depreciation 7,568 7,568

County Administrator 1,464 1,464

County Clerk 5 5


Information Services 14,748 14,748


Human Resources 4,812 4,812

Treasurer 126 126


General Expense 2,393 2,393

Printing -63 -63

Retiree Insurance 4,291 4,291

Total Allocated Additions: 7,568 55,053 62,621 62,621

Total To Be Allocated: 346,587 55,053 401,640

Schedule 3.2




For Department Board of Commissioners


MAXCAP8/23/2018 12:13:30 PM

Page C-67

Total G&A Support Serv. Bd of Comm**

Wages & Benefits

SALARIES & WAGES 166,883 0 17,577 149,306

FRINGE BENEFITS 150,140 0 15,810 134,330

Other Expense & Cost

Office Supplies 1,942 0 204 1,738

Telephone 185 0 19 166

Liability 1,759 0 185 1,574

Dues 18,110 0 0 18,110

Departmental Total

Expenditures Per Financial Statement 339,019

Deductions

*Total Disallowed Costs 0 0 0 0

Functional Cost 339,019 0 33,795 305,224

Allocation Step 1

Inbound - All Others 7,568 0 797 6,771

Reallocate Admin Costs 0 0 0

Unallocated Costs (311,995) 0 0 (311,995)

1st Allocation 34,592 0 34,592 0

Allocation Step 2

Inbound - All Others 55,053 0 5,790 49,263


2nd Allocation 5,790 0 5,790 0

Total For Board of Commissioners

Schedule .3 Total 40,382 0 40,382 0

Schedule 3.3




Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Board of Commissioners


MAXCAP8/23/2018 12:13:29 PM

Page C-68

Allocation Basis: Dollar amount of assigned wages by department

Allocation Source: Employee time analysis


UnitsAllocation

PctGross


AllocationStep 1


Finance Department 17,577 100.000000 34,592 34,592 5,790 40,382

Schedule .4 Total for Support Serv. 17,577 100.000000 34,592 34,592 5,790 40,382

Schedule 3.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations



MAXCAP8/23/2018 12:13:29 PM

Activity - Support Serv.

Page C-69

Receiving Department Total Support Serv.


Direct Bill 0 0

Total 40,382 40,382

Schedule 3.5






MAXCAP8/23/2018 12:13:29 PM

Page C-70

The County Administrator is the chief administrative officer of the County, responsible for the

overall management of all County departments. The function of the Administrator includes coordination of

individual departments in fulfilling efficient delivery of County services and the development and

presentation of the County budget. The costs associated with this department have been allocated to all

benefiting departments based on the dollar amount of department expenditures.



service department. The procedure provides for an appropriate allocation of all service department

charges.







For Department County Administrator

Page C-71



Inbound Costs:



Finance Department 454 454



Human Resources 480 480

Treasurer 98 98



Retiree Insurance 998 998



Schedule 4.2






MAXCAP8/23/2018 12:13:32 PM

Page C-72

Total G&A County Admin

Wages & Benefits

SALARIES & WAGES 120,208 0 120,208

FRINGE BENEFITS 130,763 0 130,763


Dues 450 0 450

Telephone 128 0 128

Conference 2,330 0 2,330

Insurance 1,248 0 1,248

Departmental Total


Deductions



Allocation Step 1

Inbound - All Others 5,104 0 5,104



1st Allocation 260,231 0 260,231

Allocation Step 2


2nd Allocation 68,058 0 68,058

Total For County Administrator

Schedule .3 Total 328,289 0 328,289

Schedule 4.3







MAXCAP8/23/2018 12:13:31 PM

Page C-73


UnitsAllocation

PctGross


AllocationStep 1




County Clerk 1,185,114 1.966338 5,117 5,117 1,351 6,468

Finance Department 360,814 0.598662 1,558 1,558 410 1,968

Information Services 1,102,587 1.829410 4,760 4,760 1,254 6,014

Human Resources 237,514 0.394083 1,025 1,025 270 1,295

Treasurer 392,882 0.651869 1,696 1,696 447 2,143

Parks Maintenance 190,753 0.316497 823 823 213 1,036

Property Maintenance 973,143 1.614636 4,201 4,201 1,106 5,307

General Expense 461,290 0.765371 1,992 1,992 524 2,516

Printing 86,791 0.144003 374 374 98 472

Cir Ct 101-131 1,282,863 2.128523 5,539 5,539 1,461 7,000

Dist Ct 101-136 2,837,425 4.707849 12,251 12,251 3,232 15,483

DC Prob 101-136.10 998,381 1.656511 4,311 4,311 1,136 5,447

DC Vets 101-136.50 29,766 0.049388 129 129 32 161

MH Court 101-136.60 103,195 0.171221 446 446 116 562

FOC 215-141 2,551,750 4.233857 11,018 11,018 2,905 13,923

Prob Ct 101-148 2,475,445 4.107252 10,689 10,689 2,819 13,508

Guardian 101-149 108,700 0.180355 469 469 122 591

Adult Pr 101-151 13,596 0.022558 59 59 14 73

Remonum 101-245 61,955 0.102796 267 267 68 335

Equaliz 101-257.01 388,812 0.645116 1,679 1,679 442 2,121

Coop Ext 101-261.05 215,829 0.358103 932 932 243 1,175

Election 101-262 21,983 0.036474 95 95 23 118

Ice Oper 101-265.11 56,825 0.094284 246 246 62 308

Pros Aty 101-267 2,200,245 3.650641 9,500 9,500 2,506 12,006

Crime V 101-267.50 154,959 0.257108 669 669 175 844

ROD 101-268 247,151 0.410072 1,067 1,067 280 1,347

Drain 101-275 390,260 0.647518 1,685 1,685 443 2,128

Soil 101-275.20 77,686 0.128896 336 336 87 423

IDEP Grt 101-275.30 179,499 0.297824 775 775 201 976

Bldg Aut 101-279 200 0.000332 1 1 1

Sheriff 101-301.00 1,971,022 3.270315 8,510 8,510 2,247 10,757

S Detecv 101-301.01 577,300 0.957855 2,493 2,493 657 3,150

S Mantis 101-301.02 210,502 0.349264 909 909 238 1,147

S Road 101-301.03 4,690,474 7.782423 20,252 20,252 5,350 25,602

S Record 101-301.04 323,925 0.537456 1,398 1,398 367 1,765

S Youth 101-301.05 141,159 0.234211 610 610 159 769

S Local 101-301.10 1,774,828 2.944790 7,663 7,663 2,023 9,686

S School 101-301.11 361,865 0.600406 1,563 1,563 411 1,974

Justic16 101-301.54 10,330 0.017140 45 45 11 56

Aviation 101-301.99 33,901 0.056248 147 147 39 186

2nd Road 101-316 261,613 0.434068 1,129 1,129 297 1,426

Special 101-317 48,419 0.080337 209 209 53 262

Traffic 101-321.48 13,956 0.023156 60 60 15 75

Safe Com 101-321.49 64,973 0.107803 281 281 70 351

MI Just 101-321.63 17,175 0.028497 74 74 18 92

Marine S 101-331 30,968 0.051382 134 134 35 169

Jail 101-351 4,801,590 7.966786 20,732 20,732 5,476 26,208

Work Rel 101-351.03 44,584 0.073974 193 193 49 242

Med Serv 101-351.05 417,365 0.692491 1,802 1,802 474 2,276

Work Ser 101-351.40 364,275 0.604404 1,573 1,573 414 1,987

Schedule 4.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department County Administrator


MAXCAP8/23/2018 12:13:31 PM

Activity - County Admin

Page C-74

Allocation Basis: Annual expenses by benefiting department

Allocation Source: Appropriation Report


UnitsAllocation

PctGross


AllocationStep 1


Emerg M 101-426 381,792 0.633468 1,648 1,648 433 2,081

OPSG Gt 101-426.6X 68,595 0.113813 296 296 76 372

UASI 101-426.7X 264,838 0.439419 1,143 1,143 301 1,444

AC 101-430 602,803 1.000169 2,603 2,603 686 3,289

Med Exam 101-648 202,341 0.335724 874 874 227 1,101

Aging 101-672 227,755 0.377891 983 983 258 1,241

Vet Bure 101-682 41,444 0.068764 179 179 46 225

Planning 101-721 258,608 0.429082 1,117 1,117 294 1,411

Econ Dev 101-728 29,784 0.049418 129 129 33 162

Parks 208-751 1,752 0.002907 7 7 1 8

Ambulanc 210-651 1,196 0.001984 5 5 1 6

Health 221-601 4,877,860 8.093330 21,061 21,061 5,719 26,780

AC Donat 230-430 87,255 0.144773 376 376 99 475

Fed Pris 251-351 3,986,026 6.613605 17,211 17,211 4,544 21,755

Cor Trng 252-320 23,844 0.039562 103 103 26 129

ROD Auto 256-268 179,568 0.297939 775 775 201 976

Conceal 260-215 4,731 0.007850 20 20 5 25

Dispatch 261-325 2,396,304 3.975942 10,347 10,347 2,728 13,075

Marriage 262-166 11,217 0.018611 48 48 12 60

Drug For 263-267 47,868 0.079422 207 207 53 260

Drug Eng 264-310 3,187 0.005288 13 13 4 17

Mantis 266-311 221,490 0.367496 957 957 250 1,207

Mantis 368-311 9,850 0.016343 43 43 10 53

Law Libr 269-145 7,506 0.012454 33 33 8 41

Emp/Trng 27X-ALL 1,252,605 2.078319 5,408 5,408 1,428 6,836

Sen Citz 280-970 2,646,373 4.390856 11,426 11,426 3,015 14,441

Hist Com 283-803 529,402 0.878383 2,286 2,286 602 2,888

MJTF 285-320 12,686 0.021049 55 55 13 68

Soc Serv 290-670 7,405 0.012286 32 32 8 40

Fairview 291-670 1,117,086 1.853466 4,824 4,824 1,272 6,096

Child C 292-ALL 3,493,274 5.796032 15,083 15,083 3,984 19,067

Vets Aff 293-All 56,406 0.093589 244 244 61 305

Delq Tax 516-529 96,992 0.160929 419 419 109 528

Prop Tax 554-254 237,879 0.394688 1,027 1,027 270 1,297

Revolv L 574-690 45,294 0.075152 196 196 50 246

Drain Eq 575-445 425,988 0.706798 1,839 1,839 483 2,322

Inmate C 595-351 158,327 0.262696 683 683 180 863

FB Funds ALL-851 110,984 0.184144 479 479 125 604

Schedule .4 Total for County Admin 60,270,098 100.000000 260,231 260,231 68,058 328,289

Schedule 4.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department County Administrator


MAXCAP8/23/2018 12:13:31 PM

Activity - County Admin

Page C-75

Receiving Department Total County Admin

Board of Commissioners 1,464 1,464







Parks Maintenance 1,036 1,036



Printing 472 472

Cir Ct 101-131 7,000 7,000

Dist Ct 101-136 15,483 15,483

DC Prob 101-136.10 5,447 5,447

DC Vets 101-136.50 161 161

MH Court 101-136.60 562 562

FOC 215-141 13,923 13,923

Prob Ct 101-148 13,508 13,508

Guardian 101-149 591 591

Adult Pr 101-151 73 73

Remonum 101-245 335 335

Equaliz 101-257.01 2,121 2,121

Coop Ext 101-261.05 1,175 1,175

Election 101-262 118 118

Ice Oper 101-265.11 308 308

Pros Aty 101-267 12,006 12,006

Crime V 101-267.50 844 844

ROD 101-268 1,347 1,347

Drain 101-275 2,128 2,128

Soil 101-275.20 423 423

IDEP Grt 101-275.30 976 976

Bldg Aut 101-279 1 1

Sheriff 101-301.00 10,757 10,757

S Detecv 101-301.01 3,150 3,150

S Mantis 101-301.02 1,147 1,147

S Road 101-301.03 25,602 25,602

S Record 101-301.04 1,765 1,765

S Youth 101-301.05 769 769

S Local 101-301.10 9,686 9,686

S School 101-301.11 1,974 1,974

Justic16 101-301.54 56 56

Aviation 101-301.99 186 186

2nd Road 101-316 1,426 1,426

Special 101-317 262 262

Traffic 101-321.48 75 75

Safe Com 101-321.49 351 351

MI Just 101-321.63 92 92

Marine S 101-331 169 169

Jail 101-351 26,208 26,208

Work Rel 101-351.03 242 242

Med Serv 101-351.05 2,276 2,276

Work Ser 101-351.40 1,987 1,987

Schedule 4.5






MAXCAP8/23/2018 12:13:31 PM

Page C-76

Receiving Department Total County Admin

Emerg M 101-426 2,081 2,081

OPSG Gt 101-426.6X 372 372

UASI 101-426.7X 1,444 1,444

AC 101-430 3,289 3,289

Med Exam 101-648 1,101 1,101

Aging 101-672 1,241 1,241

Vet Bure 101-682 225 225

Planning 101-721 1,411 1,411

Econ Dev 101-728 162 162

Parks 208-751 8 8

Ambulanc 210-651 6 6

Health 221-601 26,780 26,780

AC Donat 230-430 475 475

Fed Pris 251-351 21,755 21,755

Cor Trng 252-320 129 129

ROD Auto 256-268 976 976

Conceal 260-215 25 25

Dispatch 261-325 13,075 13,075

Marriage 262-166 60 60

Drug For 263-267 260 260

Drug Eng 264-310 17 17

Mantis 266-311 1,207 1,207

Mantis 368-311 53 53

Law Libr 269-145 41 41

Emp/Trng 27X-ALL 6,836 6,836

Sen Citz 280-970 14,441 14,441

Hist Com 283-803 2,888 2,888

MJTF 285-320 68 68

Soc Serv 290-670 40 40

Fairview 291-670 6,096 6,096

Child C 292-ALL 19,067 19,067

Vets Aff 293-All 305 305

Delq Tax 516-529 528 528

Prop Tax 554-254 1,297 1,297

Revolv L 574-690 246 246

Drain Eq 575-445 2,322 2,322

Inmate C 595-351 863 863

FB Funds ALL-851 604 604

Direct Bill 0 0

Total 328,289 328,289

Schedule 4.5






MAXCAP8/23/2018 12:13:31 PM

Page C-77

The Monroe County Clerk has various responsibilities assigned to this office. These

responsibilities include Circuit Court file maintenance, vital statistics, and election duties. 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.

Mail Service – This activity includes the costs of processing and delivery of mail to county

departments. Costs associated with this activity have been allocated based on the number of pieces of

mail processed by each department.

General Government - The remaining activities of the Clerk’s office are considered to be general

government in nature for the purpose of this plan. No further allocations of these costs are made.



service department. This procedure provides for an appropriate allocation of all service department

charges.







For Department County Clerk

Page C-78


Expenditures Per Financial Statement: 1,185,114 1,185,114

Inbound Costs:


Equipment Depreciation 5,556 5,556

County Administrator 5,117 1,351 6,468




Telephone Support 2,718 2,718


Treasurer 16,350 16,350



Printing -359 -359



Total To Be Allocated: 1,214,576 149,584 1,364,160

Schedule 5.2






MAXCAP8/23/2018 12:13:34 PM

Page C-79

Total G&A Mail Service General Gov't**

Wages & Benefits

SALARIES & WAGES 622,038 0 31,535 590,503

FRINGE BENEFITS 477,256 0 24,197 453,059


Supplies 11,879 0 602 11,277

Printing 10,112 0 0 10,112

Postage 12,534 0 0 12,534

Travel 128 0 6 122

Data Processing 2,198 0 0 2,198

Microfilm 6,498 0 0 6,498

Board Expense 753 0 0 753

Dues 725 0 0 725

Telephone 2,716 0 138 2,578

Insurance 6,417 0 325 6,092

Bonds 20 0 0 20

Equipment Maint 409 0 21 388

Equipment Lease 30,696 0 0 30,696

Training 735 0 37 698

Departmental Total

Expenditures Per Financial Statement 1,185,114

Deductions


Functional Cost 1,185,114 0 56,861 1,128,253

Allocation Step 1

Inbound - Equipment Depreciation 5,556 0 5,556 0



Unallocated Costs (1,150,947) 0 0 (1,150,947)

1st Allocation 63,629 0 63,629 0

Allocation Step 2



2nd Allocation 7,575 0 7,575 0

Total For County Clerk

Schedule .3 Total 71,204 0 71,204 0

Schedule 5.3







MAXCAP8/23/2018 12:13:33 PM

Page C-80

Allocation Basis: Number of pieces of mail by department

Allocation Source: Annual mail summary


UnitsAllocation

PctGross


AllocationStep 1


Board of Commissioners 15 0.008351 5 5 5

County Clerk 22,465 12.507029 7,959 7,959 7,959

Finance Department 8,651 4.816306 3,065 3,065 412 3,477

Information Services 72 0.040085 25 25 2 27

Human Resources 681 0.379136 242 242 31 273

Treasurer 5,497 3.060367 1,947 1,947 262 2,209

Printing 7 0.003897 2 2 2

Cir Ct 101-131 3,796 2.113362 1,344 1,344 180 1,524

Dist Ct 101-136 49,515 27.566683 17,544 17,544 2,463 20,007

FOC 215-141 25,669 14.290804 9,093 9,093 1,230 10,323

Prob Ct 101-148 21,108 11.751541 7,478 7,478 1,013 8,491

Guardian 101-149 113 0.062911 40 40 4 44

Adult Pr 101-151 751 0.418107 266 266 36 302

Equaliz 101-257.01 530 0.295069 188 188 23 211

Pros Aty 101-267 7,702 4.287965 2,728 2,728 364 3,092

ROD 101-268 2,863 1.593929 1,014 1,014 133 1,147

Drain 101-275 1,489 0.828977 527 527 67 594

Sheriff 101-301.00 3,495 1.945785 1,238 1,238 166 1,404

Jail 101-351 2 0.001113 1 1 1

Emerg M 101-426 7 0.003897 2 2 2

AC 101-430 7,935 4.417684 2,810 2,810 379 3,189

Aging 101-672 1,722 0.958696 609 609 79 688

Vet Bure 101-682 217 0.120811 77 77 10 87

Planning 101-721 794 0.442047 281 281 37 318

Health 221-601 11,862 6.603978 4,202 4,202 569 4,771

Dispatch 261-325 60 0.033404 21 21 2 23

Emp/Trng 27X-ALL 184 0.102439 65 65 7 72

Hist Com 283-803 176 0.097985 62 62 7 69

Fairview 291-670 4 0.002227 1 1 1

Child C 292-ALL 892 0.496607 316 316 39 355

FB Funds ALL-851 934 0.519990 331 331 42 373

Ret Hlth 736-852 411 0.228818 146 146 18 164

Schedule .4 Total for Mail Service 179,619 100.000000 63,629 63,629 7,575 71,204

Schedule 5.4.1






MAXCAP8/23/2018 12:13:33 PM

Activity - Mail Service

Page C-81

Receiving Department Total Mail Service

Board of Commissioners 5 5



Information Services 27 27

Human Resources 273 273


Printing 2 2

Cir Ct 101-131 1,524 1,524

Dist Ct 101-136 20,007 20,007

FOC 215-141 10,323 10,323

Prob Ct 101-148 8,491 8,491

Guardian 101-149 44 44

Adult Pr 101-151 302 302

Equaliz 101-257.01 211 211

Pros Aty 101-267 3,092 3,092

ROD 101-268 1,147 1,147

Drain 101-275 594 594

Sheriff 101-301.00 1,404 1,404

Jail 101-351 1 1

Emerg M 101-426 2 2

AC 101-430 3,189 3,189

Aging 101-672 688 688

Vet Bure 101-682 87 87

Planning 101-721 318 318

Health 221-601 4,771 4,771

Dispatch 261-325 23 23

Emp/Trng 27X-ALL 72 72

Hist Com 283-803 69 69

Fairview 291-670 1 1

Child C 292-ALL 355 355


Ret Hlth 736-852 164 164

Direct Bill 0 0

Total 71,204 71,204

Schedule 5.5






MAXCAP8/23/2018 12:13:33 PM

Page C-82

Monroe County Finance Department is responsible for the general financial operations of the

County. These services include purchasing, general and appropriation ledger accounting, accounts

payable, check preparation, and payroll processing. 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.

Purchasing - the Finance Department is responsible for overseeing the purchasing function and

the integration of the purchase orders into the accounting system. This service provides the County and

its departments with a system of controls, which protects the County from disbursing funds for goods and

services, not received or properly authorized. This service benefits all departments including those

receiving State and Federal funds. Costs are allocated to departments based on the number of purchase

orders issued for each department.

Payroll - the staff are responsible for payroll balancing, deduction balancing, and check

distribution. Payroll transactions are reviewed to ensure compliance with approved procedures. This

service benefits all departments including those receiving State and Federal funds. Payroll costs are

allocated based on the average number of employees by department.

Accounting - this function includes costs related to check preparation, appropriation ledger

posting, and budget status reporting. Costs for these activities are combined because a computerized

system is utilized by the County to accumulate data for posting and budget reporting during check

preparation.




charges.







For Department Finance Department

Page C-83



Cost Adjustments:

Misc Reimbursement -75

Total Departmental Cost Adjustments: -75 -75

Inbound Costs:



Board of Commissioners 34,592 5,790 40,382

County Administrator 1,558 410 1,968

County Clerk 3,065 412 3,477





Treasurer 441 441



Printing -266 -266




Schedule 6.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Finance Department


MAXCAP8/23/2018 12:13:36 PM

Page C-84

Total G&A Purchasing Payroll Accounting

Wages & Benefits

SALARIES & WAGES 181,017 0 3,467 45,940 131,610

FRINGE BENEFITS 143,339 0 2,752 36,379 104,208


Supplies 19,768 0 380 5,017 14,371

Operating Exp 1,831 0 35 465 1,331

Contract Services 3,204 0 62 813 2,329

Insurance 1,880 0 36 477 1,367

Equipment Maint 4,564 0 88 1,158 3,318

Copier Expense 5,211 0 100 1,323 3,788

Departmental Total


Deductions


Cost Adjustments

Misc Reimbursement (75) (75) 0 0 0

Functional Cost 360,739 (75) 6,920 91,572 262,322

Allocation Step 1Inbound - Equipment Depreciation: Equip Depr. 25,446 0 0 12,723 12,723

Inbound - Board of Commissioners 34,592 0 0 0 34,592

Inbound - All Others 12,083 0 232 3,067 8,784

Reallocate Admin Costs 75 (1) (19) (55)


1st Allocation 432,860 0 7,151 107,343 318,366

Allocation Step 2Inbound - Property Maintenance: Finance 27,623 0 27,623 0 0

Inbound - General Expense: Specific Serv 64,021 21,488 0 25,222 17,311

Inbound - Board of Commissioners 5,790 0 0 0 5,790

Inbound - All Others 37,154 0 700 9,432 27,022

Reallocate Admin Costs (21,488) 354 5,329 15,805


2nd Allocation 134,588 0 28,677 39,983 65,928

Total For Finance Department

Schedule .3 Total 567,448 0 35,828 147,326 384,294

Schedule 6.3







MAXCAP8/23/2018 12:13:35 PM

Page C-85

Allocation Basis: Number of purchase orders by department

Allocation Source: Detail general ledger


UnitsAllocation

PctGross


AllocationStep 1



County Clerk 11 2.933333 210 210 210

Finance Department 12 3.200000 229 229 229

Information Services 4 1.066667 77 77 329 406

Human Resources 6 1.600000 114 114 496 610

Treasurer 12 3.200000 229 229 992 1,221

Parks Maintenance 2 0.533333 38 38 165 203

Property Maintenance 29 7.733333 552 552 2,402 2,954

Cir Ct 101-131 10 2.666667 191 191 827 1,018

Dist Ct 101-136 9 2.400000 171 171 744 915

DC Prob 101-136.10 5 1.333333 95 95 413 508

MH Court 101-136.60 1 0.266667 18 18 82 100

FOC 215-141 9 2.400000 171 171 744 915

Prob Ct 101-148 12 3.200000 229 229 992 1,221

Adult Pr 101-151 7 1.866667 134 134 579 713

Equaliz 101-257.01 3 0.800000 56 56 247 303

Coop Ext 101-261.05 1 0.266667 18 18 82 100

Election 101-262 1 0.266667 18 18 82 100

Pros Aty 101-267 13 3.466667 248 248 1,074 1,322

Crime V 101-267.50 1 0.266667 18 18 82 100

ROD 101-268 5 1.333333 95 95 413 508

Drain 101-275 1 0.266667 18 18 82 100

IDEP Grt 101-275.30 2 0.533333 38 38 165 203

Sheriff 101-301.00 14 3.733333 266 266 1,157 1,423

Jail 101-351 13 3.466667 248 248 1,074 1,322

Work Rel 101-351.03 1 0.266667 18 18 82 100

Work Ser 101-351.40 2 0.533333 38 38 165 203

Emerg M 101-426 7 1.866667 134 134 579 713

OPSG Gt 101-426.6X 1 0.266667 18 18 82 100

UASI 101-426.7X 10 2.666667 191 191 827 1,018

AC 101-430 5 1.333333 95 95 413 508

Med Exam 101-648 2 0.533333 38 38 165 203

Aging 101-672 6 1.600000 114 114 496 610

Vet Bure 101-682 1 0.266667 18 18 82 100

Planning 101-721 6 1.600000 114 114 496 610

Health 221-601 96 25.599998 1,846 1,846 8,022 9,868

AC Donat 230-430 1 0.266667 18 18 82 100

Fed Pris 251-351 3 0.800000 56 56 247 303

ROD Auto 256-268 1 0.266667 18 18 82 100

Dispatch 261-325 2 0.533333 38 38 165 203

Hist Com 283-803 20 5.333333 382 382 1,655 2,037

Fairview 291-670 8 2.133333 153 153 661 814

Child C 292-ALL 4 1.066667 77 77 329 406

Prop Tax 554-254 4 1.066667 77 77 329 406

Inmate C 595-351 1 0.266667 18 18 82 100

FB Funds ALL-851 5 1.333333 95 95 413 508

Schedule .4 Total for Purchasing 375 100.000000 7,151 7,151 28,677 35,828

Schedule 6.4.1






MAXCAP8/23/2018 12:13:36 PM

Activity - Purchasing

Page C-86


UnitsAllocation

PctGross


AllocationStep 1


Board of Commissioners 10.00 1.922707 2,063 2,063 2,063

County Administrator 1.00 0.192271 206 206 206

County Clerk 17.57 3.378197 3,624 3,624 3,624

Finance Department 3.00 0.576812 618 618 618

Information Services 6.35 1.220919 1,310 1,310 514 1,824

Human Resources 2.09 0.401846 432 432 167 599

Treasurer 3.89 0.747933 803 803 314 1,117

Parks Maintenance 1.49 0.286483 306 306 117 423

Property Maintenance 4.46 0.857527 920 920 359 1,279

Printing 0.59 0.113440 121 121 48 169

Cir Ct 101-131 12.36 2.376466 2,551 2,551 1,009 3,560

Dist Ct 101-136 32.21 6.193040 6,647 6,647 2,633 9,280

DC Prob 101-136.10 10.38 1.995770 2,143 2,143 844 2,987

DC Vets 101-136.50 0.31 0.059604 64 64 24 88

MH Court 101-136.60 0.68 0.130744 141 141 54 195

FOC 215-141 24.51 4.712555 5,058 5,058 2,001 7,059

Prob Ct 101-148 22.24 4.276101 4,591 4,591 1,817 6,408

Equaliz 101-257.01 3.00 0.576812 618 618 243 861

Coop Ext 101-261.05 0.92 0.176889 190 190 75 265

Pros Aty 101-267 18.37 3.532013 3,790 3,790 1,496 5,286

Crime V 101-267.50 2.34 0.449913 483 483 187 670

ROD 101-268 3.00 0.576812 618 618 243 861

Drain 101-275 5.50 1.057489 1,135 1,135 445 1,580

Soil 101-275.20 1.00 0.192271 206 206 80 286

Sheriff 101-301.00 10.15 1.951548 2,095 2,095 825 2,920

S Detecv 101-301.01 4.20 0.807537 867 867 339 1,206

S Mantis 101-301.02 1.81 0.348010 373 373 146 519

S Road 101-301.03 35.63 6.850606 7,356 7,356 2,914 10,270

S Record 101-301.04 4.74 0.911363 979 979 381 1,360

S Youth 101-301.05 0.96 0.184580 197 197 77 274

S Local 101-301.10 16.89 3.247452 3,485 3,485 1,376 4,861

S School 101-301.11 3.00 0.576812 618 618 243 861

2nd Road 101-316 2.00 0.384541 412 412 160 572

Marine S 101-331 0.24 0.046145 49 49 19 68

Jail 101-351 41.64 8.006154 8,611 8,611 3,590 12,201

Work Rel 101-351.03 0.96 0.184580 197 197 77 274

Work Ser 101-351.40 1.47 0.282638 303 303 116 419

Emerg M 101-426 2.88 0.553740 593 593 234 827

AC 101-430 4.70 0.903672 971 971 379 1,350

Med Exam 101-648 0.26 0.049990 53 53 20 73

Aging 101-672 2.00 0.384541 412 412 160 572

Vet Bure 101-682 0.59 0.113440 121 121 48 169

Planning 101-721 2.98 0.572967 615 615 241 856

Health 221-601 35.60 6.844838 7,350 7,350 2,911 10,261

Fed Pris 251-351 30.83 5.927706 6,362 6,362 2,517 8,879

ROD Auto 256-268 0.75 0.144203 155 155 61 216

Dispatch 261-325 23.31 4.481830 4,810 4,810 1,903 6,713

Emp/Trng 27X-ALL 12.05 2.316862 2,488 2,488 985 3,473

Hist Com 283-803 6.78 1.303595 1,400 1,400 550 1,950

Fairview 291-670 15.16 2.914824 3,127 3,127 1,236 4,363

Child C 292-ALL 34.40 6.614113 7,101 7,101 2,809 9,910

Vets Aff 293-All 0.41 0.078831 84 84 31 115

Schedule 6.4.2






MAXCAP8/23/2018 12:13:36 PM

Activity - Payroll

Page C-87

Allocation Basis: Average number of employees by department

Allocation Source: Payroll register


UnitsAllocation

PctGross


AllocationStep 1


Delq Tax 516-529 1.09 0.209575 225 225 85 310

Prop Tax 554-254 1.00 0.192271 206 206 80 286

Co Agcy 565-536 30.78 5.918093 6,352 6,352 2,512 8,864

Drain Eq 575-445 2.67 0.513363 551 551 216 767

FB Funds ALL-851 0.91 0.174966 187 187 72 259

Schedule .4 Total for Payroll 520.10 100.000000 107,343 107,343 39,983 147,326

Schedule 6.4.2






MAXCAP8/23/2018 12:13:36 PM

Activity - Payroll

Page C-88


UnitsAllocation

PctGross


AllocationStep 1



County Administrator 42 0.077837 248 248 248

County Clerk 850 1.575270 5,013 5,013 5,013

Finance Department 261 0.483701 1,540 1,540 1,540

Information Services 269 0.498527 1,587 1,587 330 1,917

Human Resources 140 0.259456 827 827 170 997

Treasurer 363 0.672733 2,140 2,140 449 2,589

Parks Maintenance 362 0.670880 2,134 2,134 449 2,583

Property Maintenance 1,281 2.374025 7,559 7,559 1,597 9,156

General Expense 121 0.224244 713 713 147 860

Printing 149 0.276136 878 878 182 1,060

Retiree Insurance 30 0.055598 177 177 35 212

Cir Ct 101-131 2,526 4.681332 14,903 14,903 3,157 18,060

Dist Ct 101-136 2,109 3.908523 12,443 12,443 2,632 15,075

DC Prob 101-136.10 340 0.630108 2,006 2,006 419 2,425

DC Vets 101-136.50 98 0.181619 577 577 120 697

MH Court 101-136.60 172 0.318761 1,016 1,016 210 1,226

FOC 215-141 603 1.117515 3,556 3,556 747 4,303

Prob Ct 101-148 3,437 6.369651 20,278 20,278 4,298 24,576

Guardian 101-149 27 0.050038 159 159 32 191

Adult Pr 101-151 341 0.631961 2,012 2,012 422 2,434

Remonum 101-245 101 0.187179 595 595 124 719

Equaliz 101-257.01 212 0.392891 1,251 1,251 258 1,509

Coop Ext 101-261.05 127 0.235364 750 750 155 905

Election 101-262 72 0.133435 424 424 85 509

Ice Oper 101-265.11 55 0.101929 324 324 64 388

Pros Aty 101-267 987 1.829167 5,823 5,823 1,227 7,050

Crime V 101-267.50 71 0.131581 418 418 85 503

ROD 101-268 197 0.365092 1,162 1,162 241 1,403

Drain 101-275 286 0.530032 1,687 1,687 352 2,039

Soil 101-275.20 75 0.138994 444 444 88 532

IDEP Grt 101-275.30 59 0.109342 348 348 71 419

Bldg Aut 101-279 12 0.022239 70 70 14 84

Sheriff 101-301.00 1,561 2.892937 9,211 9,211 1,947 11,158

S Detecv 101-301.01 33 0.061158 194 194 38 232

S Mantis 101-301.02 30 0.055598 177 177 35 212

S Road 101-301.03 100 0.185326 590 590 122 712

S Record 101-301.04 31 0.057451 182 182 36 218

S Youth 101-301.05 39 0.072277 230 230 46 276

S Drug 101-301.06 6 0.011120 35 35 6 41

S Local 101-301.10 104 0.192739 614 614 128 742

S School 101-301.11 36 0.066717 213 213 43 256

Justic16 101-301.54 11 0.020386 64 64 11 75

Aviation 101-301.99 42 0.077837 248 248 48 296

2nd Road 101-316 58 0.107489 342 342 69 411

Special 101-317 29 0.053745 171 171 35 206

Traffic 101-321.48 22 0.040772 129 129 27 156

Safe Com 101-321.49 50 0.092663 295 295 57 352

MI Just 101-321.63 11 0.020386 64 64 11 75

Marine S 101-331 52 0.096369 307 307 59 366

Jail 101-351 1,528 2.831780 9,015 9,015 1,904 10,919

Work Rel 101-351.03 30 0.055598 177 177 35 212

Schedule 6.4.3






MAXCAP8/23/2018 12:13:36 PM

Activity - Accounting

Page C-89


UnitsAllocation

PctGross


AllocationStep 1


Med Serv 101-351.05 110 0.203858 649 649 135 784

Work Ser 101-351.40 402 0.745010 2,371 2,371 499 2,870

Emerg M 101-426 518 0.959988 3,055 3,055 644 3,699

OPSG Gt 101-426.6X 93 0.172353 547 547 114 661

UASI 101-426.7X 393 0.728331 2,320 2,320 486 2,806

AC 101-430 401 0.743157 2,365 2,365 498 2,863

Med Exam 101-648 239 0.442929 1,411 1,411 291 1,702

Aging 101-672 358 0.663467 2,110 2,110 444 2,554

Vet Bure 101-682 88 0.163087 519 519 105 624

Planning 101-721 404 0.748717 2,383 2,383 500 2,883

Plat Bd 101-723 1 0.001853 6 6 6

Econ Dev 101-728 5 0.009266 29 29 5 34

Boundry 101-729 2 0.003707 11 11 3 14

Road Com 201-449 134 0.248337 790 790 165 955

Parks 208-751 117 0.216831 690 690 144 834

Ambulanc 210-651 75 0.138994 444 444 88 532

Health 221-601 11,162 20.686075 65,888 65,888 14,383 80,271

AC Donat 230-430 46 0.085250 273 273 52 325

Fed Pris 251-351 949 1.758743 5,599 5,599 1,181 6,780

Cor Trng 252-320 52 0.096369 307 307 59 366

Prin Res 255-233 6 0.011120 35 35 6 41

ROD Auto 256-268 111 0.205712 655 655 137 792

Conceal 260-215 13 0.024092 75 75 14 89

Dispatch 261-325 498 0.922923 2,936 2,936 620 3,556

Marriage 262-166 32 0.059304 189 189 38 227

Drug For 263-267 87 0.161234 513 513 103 616

Drug Eng 264-310 15 0.027799 89 89 16 105

Fed Fort 265-310 24 0.044478 141 141 28 169

Mantis 266-311 261 0.483701 1,540 1,540 319 1,859

Non Drug 267-311 17 0.031505 101 101 19 120

Mantis 368-311 17 0.031505 101 101 19 120

Law Libr 269-145 28 0.051891 166 166 32 198

Library 271-790 146 0.270576 861 861 178 1,039

Emp/Trng 27X-ALL 8,042 14.903909 47,448 47,448 10,056 57,504

Sen Citz 280-970 444 0.822847 2,621 2,621 550 3,171

Museum 282-803 4 0.007413 23 23 3 26

Hist Com 283-803 1,535 2.844752 9,057 9,057 1,913 10,970

MJTF 285-320 98 0.181619 577 577 120 697

Soc Serv 290-670 51 0.094516 301 301 57 358

Fairview 291-670 1,093 2.025612 6,449 6,449 1,359 7,808

Child C 292-ALL 1,758 3.258029 10,373 10,373 2,197 12,570

Vets Aff 293-All 207 0.383625 1,222 1,222 253 1,475

Vet Trus 294-683 2 0.003707 11 11 3 14

BA DSF 39 0.072277 230 230 46 276

Cap Impv 392-601 9 0.016679 53 53 10 63

BA CPF 4 0.007413 23 23 3 26

Delq Tax 516-529 108 0.200152 637 637 134 771

Delq Tax 53X-250 26 0.048185 153 153 31 184

Prop Tax 554-254 353 0.654200 2,081 2,081 439 2,520

Co Agcy 565-536 429 0.795048 2,532 2,532 531 3,063

Revolv L 574-690 2 0.003707 11 11 3 14

Drain Eq 575-445 299 0.554124 1,764 1,764 369 2,133

Schedule 6.4.3






MAXCAP8/23/2018 12:13:36 PM


Page C-90

Allocation Basis: Number of accounting transactions by department



UnitsAllocation

PctGross


AllocationStep 1


Inmate C 595-351 226 0.418837 1,334 1,334 276 1,610

Ofc Eq 664-290 68 0.126022 402 402 81 483

Telephon 668-265 65 0.120462 383 383 78 461

FB Funds ALL-851 731 1.354732 4,312 4,312 906 5,218

Insuranc 680-851 11 0.020386 64 64 11 75

Ret Hlth 736-852 530 0.982227 3,127 3,127 661 3,788

Drain SA ALL-445 1,164 2.157193 6,867 6,867 1,450 8,317

Other 201 0.372505 1,185 1,185 246 1,431

Schedule .4 Total for Accounting 53,959 100.000000 318,366 318,366 65,928 384,294

Schedule 6.4.3






MAXCAP8/23/2018 12:13:36 PM


Page C-91

Receiving Department Total Purchasing Payroll Accounting

Board of Commissioners 2,814 114 2,063 637

County Administrator 454 0 206 248

County Clerk 8,847 210 3,624 5,013

Finance Department 2,387 229 618 1,540

Information Services 4,147 406 1,824 1,917

Human Resources 2,206 610 599 997

Treasurer 4,927 1,221 1,117 2,589

Parks Maintenance 3,209 203 423 2,583

Property Maintenance 13,389 2,954 1,279 9,156

General Expense 860 0 0 860

Printing 1,229 0 169 1,060

Retiree Insurance 212 0 0 212

Cir Ct 101-131 22,638 1,018 3,560 18,060

Dist Ct 101-136 25,270 915 9,280 15,075

DC Prob 101-136.10 5,920 508 2,987 2,425

DC Vets 101-136.50 785 0 88 697

MH Court 101-136.60 1,521 100 195 1,226

FOC 215-141 12,277 915 7,059 4,303

Prob Ct 101-148 32,205 1,221 6,408 24,576

Guardian 101-149 191 0 0 191

Adult Pr 101-151 3,147 713 0 2,434

Remonum 101-245 719 0 0 719

Equaliz 101-257.01 2,673 303 861 1,509

Coop Ext 101-261.05 1,270 100 265 905

Election 101-262 609 100 0 509

Ice Oper 101-265.11 388 0 0 388

Pros Aty 101-267 13,658 1,322 5,286 7,050

Crime V 101-267.50 1,273 100 670 503

ROD 101-268 2,772 508 861 1,403

Drain 101-275 3,719 100 1,580 2,039

Soil 101-275.20 818 0 286 532

IDEP Grt 101-275.30 622 203 0 419

Bldg Aut 101-279 84 0 0 84

Sheriff 101-301.00 15,501 1,423 2,920 11,158

S Detecv 101-301.01 1,438 0 1,206 232

S Mantis 101-301.02 731 0 519 212

S Road 101-301.03 10,982 0 10,270 712

S Record 101-301.04 1,578 0 1,360 218

S Youth 101-301.05 550 0 274 276

S Drug 101-301.06 41 0 0 41

S Local 101-301.10 5,603 0 4,861 742

S School 101-301.11 1,117 0 861 256

Justic16 101-301.54 75 0 0 75

Aviation 101-301.99 296 0 0 296

2nd Road 101-316 983 0 572 411

Special 101-317 206 0 0 206

Traffic 101-321.48 156 0 0 156

Safe Com 101-321.49 352 0 0 352

MI Just 101-321.63 75 0 0 75

Marine S 101-331 434 0 68 366

Jail 101-351 24,442 1,322 12,201 10,919

Work Rel 101-351.03 586 100 274 212

Schedule 6.5






MAXCAP8/23/2018 12:13:35 PM

Page C-92


Med Serv 101-351.05 784 0 0 784

Work Ser 101-351.40 3,492 203 419 2,870

Emerg M 101-426 5,239 713 827 3,699

OPSG Gt 101-426.6X 761 100 0 661

UASI 101-426.7X 3,824 1,018 0 2,806

AC 101-430 4,721 508 1,350 2,863

Med Exam 101-648 1,978 203 73 1,702

Aging 101-672 3,736 610 572 2,554

Vet Bure 101-682 893 100 169 624

Planning 101-721 4,349 610 856 2,883

Plat Bd 101-723 6 0 0 6

Econ Dev 101-728 34 0 0 34

Boundry 101-729 14 0 0 14

Road Com 201-449 955 0 0 955

Parks 208-751 834 0 0 834

Ambulanc 210-651 532 0 0 532

Health 221-601 100,400 9,868 10,261 80,271

AC Donat 230-430 425 100 0 325

Fed Pris 251-351 15,962 303 8,879 6,780

Cor Trng 252-320 366 0 0 366

Prin Res 255-233 41 0 0 41

ROD Auto 256-268 1,108 100 216 792

Conceal 260-215 89 0 0 89

Dispatch 261-325 10,472 203 6,713 3,556

Marriage 262-166 227 0 0 227

Drug For 263-267 616 0 0 616

Drug Eng 264-310 105 0 0 105

Fed Fort 265-310 169 0 0 169

Mantis 266-311 1,859 0 0 1,859

Non Drug 267-311 120 0 0 120

Mantis 368-311 120 0 0 120

Law Libr 269-145 198 0 0 198

Library 271-790 1,039 0 0 1,039

Emp/Trng 27X-ALL 60,977 0 3,473 57,504

Sen Citz 280-970 3,171 0 0 3,171

Museum 282-803 26 0 0 26

Hist Com 283-803 14,957 2,037 1,950 10,970

MJTF 285-320 697 0 0 697

Soc Serv 290-670 358 0 0 358

Fairview 291-670 12,985 814 4,363 7,808

Child C 292-ALL 22,886 406 9,910 12,570

Vets Aff 293-All 1,590 0 115 1,475

Vet Trus 294-683 14 0 0 14

BA DSF 276 0 0 276

Cap Impv 392-601 63 0 0 63

BA CPF 26 0 0 26

Delq Tax 516-529 1,081 0 310 771

Delq Tax 53X-250 184 0 0 184

Prop Tax 554-254 3,212 406 286 2,520

Co Agcy 565-536 11,927 0 8,864 3,063

Revolv L 574-690 14 0 0 14

Drain Eq 575-445 2,900 0 767 2,133

Schedule 6.5






MAXCAP8/23/2018 12:13:35 PM

Page C-93


Inmate C 595-351 1,710 100 0 1,610

Ofc Eq 664-290 483 0 0 483

Telephon 668-265 461 0 0 461

FB Funds ALL-851 5,985 508 259 5,218

Insuranc 680-851 75 0 0 75

Ret Hlth 736-852 3,788 0 0 3,788

Drain SA ALL-445 8,317 0 0 8,317

Other 1,431 0 0 1,431

Direct Bill 0 0 0 0

Total 567,448 35,828 147,326 384,294

Schedule 6.5






MAXCAP8/23/2018 12:13:35 PM

Page C-94

The Information Services department is responsible for providing various County departments

with a broad variety of data-related services. Information Services assists user departments by storing,

processing, and recalling data for use in providing services, reporting and financial management. 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.

Desktop Support – this activity identifies the costs of providing PC support, installing hardware

and software, providing a help desk to answer data processing related questions and managing

applications. The basis of allocation is the number of PC’s / laptops by benefiting department.

Network Support – this activity identifies the costs of maintaining a network infrastructure that

benefits all users connected to the network. The basis of allocation is the number of PC’s by benefiting

department.

Equipment / Software Depreciation - this activity identifies the depreciation costs of capitalized

software that is for the benefit of departments not billed directly for PC replacement. The basis of

allocation is the number of PC’s by department excluding the Friend of the Court, Health Department and

other direct billed departments.

Telephone Support – this activity identifies the costs associated with maintaining the telephone

system for all county departments. The costs included in this activity are allocated directly to the

Telephone Support schedule for redistribution.

FOC Equipment – this activity identifies the depreciation for Imaging System equipment

specifically associated with the Friend of the Count. The cost identified in this activity has been allocated

directly to the FOC.






For Department Information Services

Page C-95

Imaging System – this activity includes the cost of depreciation for general imaging system costs

that benefit all imaging system users. The cost indentified in this activity is allocated based on the number

of imaging system users by benefiting department.




charges.







Page C-96



Cost Adjustments:

Misc Reimbursement -221,508

Equipment Depr 281,180


Inbound Costs:



County Clerk 25 2 27

Finance Department 2,974 1,173 4,147


Telephone Support 1,087 1,087


Treasurer 281 281



Printing -3 -3



Total To Be Allocated: 894,562 157,785 1,052,347

Schedule 7.2






MAXCAP8/23/2018 12:13:37 PM

Page C-97

Total G&A Desktop Support Network Support Equip/Software

Wages & Benefits

SALARIES & WAGES 426,304 98,192 116,535 179,681 0

FRINGE BENEFITS 355,015 81,760 97,061 149,639 0


Supplies 2,853 657 780 1,203 0

Contractual & Temp 2,217 0 450 1,767 0

Dues 950 219 260 400 0

Telephone 5,868 1,351 1,604 2,474 0

Internet Services 13,418 0 0 13,418 0

Travel 2,249 518 615 948 0

Insurance 4,427 1,020 1,210 1,866 0

Computer Repairs 2,417 0 2,417 0 0

Training 5,345 1,231 1,461 2,253 0

Departmental Total


Deductions


Cost Adjustments

Misc Reimbursement (221,508) 0 0 (221,508) 0

Equipment Depr 281,180 0 0 106,722 124,136

Functional Cost 880,735 184,948 222,393 238,863 124,136

Allocation Step 1Inbound - Building Depreciation: Emerg Serv Bldg 2,738 0 0 2,738 0

Inbound - All Others 11,089 2,551 3,030 4,677 0

Reallocate Admin Costs (187,499) 66,599 102,676 0


1st Allocation 894,562 0 292,022 348,954 124,136

Allocation Step 2Inbound - Property Maintenance: Emerg Serv Bldg 1,740 0 0 1,740 0

Inbound - General Expense: Specific Serv 112,807 0 0 112,807 0

Inbound - All Others 43,238 9,940 11,817 18,253 0

Reallocate Admin Costs (9,940) 3,530 5,448 0


2nd Allocation 157,785 0 15,347 138,248 0

Total For Information Services

Schedule .3 Total 1,052,347 0 307,369 487,202 124,136

Schedule 7.3







MAXCAP8/23/2018 12:13:37 PM

Page C-98

Telephone Supt FOC Equipment Imaging System

Wages & Benefits

SALARIES & WAGES 31,896 0 0

FRINGE BENEFITS 26,555 0 0


Supplies 213 0 0

Contractual & Temp 0 0 0

Dues 71 0 0

Telephone 439 0 0

Internet Services 0 0 0

Travel 168 0 0

Insurance 331 0 0

Computer Repairs 0 0 0

Training 400 0 0

Departmental Total


Deductions


Cost Adjustments

Misc Reimbursement 0 0 0

Equipment Depr 0 28,650 21,672

Functional Cost 60,073 28,650 21,672

Allocation Step 1Inbound - Building Depreciation: Emerg Serv Bldg 0 0 0

Inbound - All Others 831 0 0

Reallocate Admin Costs 18,224 0 0


1st Allocation 79,128 28,650 21,672

Allocation Step 2Inbound - Property Maintenance: Emerg Serv Bldg 0 0 0

Inbound - General Expense: Specific Serv 0 0 0

Inbound - All Others 3,228 0 0



2nd Allocation 4,190 0 0

Total For Information Services

Schedule .3 Total 83,318 28,650 21,672

Schedule 7.3







MAXCAP8/23/2018 12:13:37 PM

Page C-99


UnitsAllocation

PctGross


AllocationStep 1


Board of Commissioners 11 1.989150 5,807 5,807 5,807


County Clerk 22 3.978300 11,617 11,617 11,617



Human Resources 3 0.542495 1,582 1,582 87 1,669

Treasurer 10 1.808318 5,279 5,279 300 5,579


Property Maintenance 3 0.542495 1,582 1,582 87 1,669

Printing 1 0.180832 527 527 28 555

Cir Ct 101-131 21 3.797468 11,090 11,090 643 11,733

Dist Ct 101-136 54 9.764920 28,576 28,576 1,853 30,429

DC Prob 101-136.10 16 2.893309 8,449 8,449 486 8,935

FOC-DP 215-141 37 6.690778 19,537 19,537 1,130 20,667

Prob Ct 101-148 37 6.690778 19,537 19,537 1,130 20,667

Guardian 101-149 6 1.084991 3,167 3,167 180 3,347

Equaliz 101-257.01 5 0.904159 2,639 2,639 148 2,787

Coop Ext 101-261.05 1 0.180832 527 527 28 555

Pros Aty 101-267 26 4.701627 13,730 13,730 792 14,522

Crime V 101-267.50 2 0.361664 1,055 1,055 58 1,113

ROD 101-268 10 1.808318 5,279 5,279 300 5,579

Drain 101-275 9 1.627486 4,750 4,750 267 5,017

Soil 101-275.20 1 0.180832 527 527 28 555

Sheriff 101-301.00 11 1.989150 5,807 5,807 334 6,141

S Detecv 101-301.01 4 0.723327 2,111 2,111 118 2,229

S Mantis 101-301.02 2 0.361664 1,055 1,055 58 1,113

S Road 101-301.03 38 6.871609 20,065 20,065 1,157 21,222

S Record 101-301.04 5 0.904159 2,639 2,639 148 2,787

S Youth 101-301.05 1 0.180832 527 527 28 555

S Local 101-301.10 18 3.254973 9,504 9,504 553 10,057

S School 101-301.11 3 0.542495 1,582 1,582 87 1,669

2nd Road 101-316 2 0.361664 1,055 1,055 58 1,113

Jail 101-351 45 8.137432 23,762 23,762 1,370 25,132

Work Rel 101-351.03 1 0.180832 527 527 28 555

Work Ser 101-351.40 2 0.361664 1,055 1,055 58 1,113

Emerg M 101-426 10 1.808318 5,279 5,279 300 5,579

AC 101-430 12 2.169982 6,336 6,336 365 6,701

Aging 101-672 3 0.542495 1,582 1,582 87 1,669

Vet Bure 101-682 1 0.180832 527 527 28 555

Planning 101-721 8 1.446655 4,223 4,223 242 4,465

Fed Pris 251-351 33 5.967450 17,424 17,424 1,008 18,432

ROD Auto 256-268 1 0.180832 527 527 28 555

Dispatch 261-325 17 3.074141 8,976 8,976 518 9,494

Hist Com 283-803 9 1.627486 4,750 4,750 267 5,017

Fairview 291-670 7 1.265823 3,697 3,697 211 3,908

Child C 292-ALL 20 3.616637 10,562 10,562 611 11,173

Delq Tax 516-529 1 0.180832 527 527 28 555

Prop Tax 554-254 1 0.180832 527 527 28 555

Drain Eq 575-445 1 0.180832 527 527 28 555

FB Funds ALL-851 1 0.180832 527 527 28 555

Schedule .4 Total for Desktop Support 553 100.000000 292,022 292,022 15,347 307,369

Schedule 7.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services


MAXCAP8/23/2018 12:13:37 PM

Activity - Desktop Support

Page C-100

Allocation Basis: Number of PC'S by department

Allocation Source: Information Technology department

Schedule 7.4.1





MAXCAP8/23/2018 12:13:37 PM

Activity - Desktop Support

Page C-101


UnitsAllocation

PctGross


AllocationStep 1




County Clerk 22 3.464567 12,088 12,088 12,088



Human Resources 3 0.472441 1,646 1,646 708 2,354

Treasurer 10 1.574803 5,494 5,494 2,367 7,861



Printing 1 0.157480 549 549 234 783

Cir Ct 101-131 21 3.307087 11,537 11,537 4,980 16,517

Dist Ct 101-136 54 8.503937 29,676 29,676 12,818 42,494

DC Prob 101-136.10 16 2.519685 8,794 8,794 3,796 12,590

FOC-DP 215-141 37 5.826772 20,329 20,329 8,783 29,112

Prob Ct 101-148 37 5.826772 20,329 20,329 8,783 29,112

Guardian 101-149 6 0.944882 3,297 3,297 1,421 4,718

Equaliz 101-257.01 5 0.787402 2,746 2,746 1,182 3,928

Coop Ext 101-261.05 1 0.157480 549 549 234 783

Pros Aty 101-267 26 4.094488 14,287 14,287 6,164 20,451

Crime V 101-267.50 2 0.314961 1,097 1,097 470 1,567

ROD 101-268 10 1.574803 5,494 5,494 2,367 7,861

Drain 101-275 9 1.417323 4,943 4,943 2,133 7,076

Soil 101-275.20 1 0.157480 549 549 234 783

Sheriff 101-301.00 11 1.732283 6,042 6,042 2,607 8,649

S Detecv 101-301.01 4 0.629921 2,198 2,198 945 3,143

S Mantis 101-301.02 2 0.314961 1,097 1,097 470 1,567

S Road 101-301.03 38 5.984252 20,881 20,881 9,019 29,900

S Record 101-301.04 5 0.787402 2,746 2,746 1,182 3,928

S Youth 101-301.05 1 0.157480 549 549 234 783

S Local 101-301.10 18 2.834646 9,892 9,892 4,267 14,159

S School 101-301.11 3 0.472441 1,646 1,646 708 2,354

2nd Road 101-316 2 0.314961 1,097 1,097 470 1,567

Jail 101-351 45 7.086614 24,729 24,729 10,682 35,411

Work Rel 101-351.03 1 0.157480 549 549 234 783

Work Ser 101-351.40 2 0.314961 1,097 1,097 470 1,567

Emerg M 101-426 10 1.574803 5,494 5,494 2,367 7,861

AC 101-430 12 1.889764 6,593 6,593 2,841 9,434

Med Exam 101-648 1 0.157480 549 549 234 783

Aging 101-672 3 0.472441 1,646 1,646 708 2,354

Vet Bure 101-682 1 0.157480 549 549 234 783

Planning 101-721 8 1.259843 4,394 4,394 1,896 6,290

Health 221-601 81 12.755908 44,581 44,581 19,498 64,079

Fed Pris 251-351 33 5.196850 18,133 18,133 7,832 25,965

ROD Auto 256-268 1 0.157480 549 549 234 783

Dispatch 261-325 17 2.677165 9,341 9,341 4,033 13,374

Hist Com 283-803 9 1.417323 4,943 4,943 2,133 7,076

Fairview 291-670 7 1.102362 3,845 3,845 1,656 5,501

Child C 292-ALL 20 3.149606 10,989 10,989 4,742 15,731

Delq Tax 516-529 1 0.157480 549 549 234 783

Prop Tax 554-254 1 0.157480 549 549 234 783

Drain Eq 575-445 1 0.157480 549 549 234 783

FB Funds ALL-851 1 0.157480 549 549 234 783

Schedule 7.4.2





MAXCAP8/23/2018 12:13:37 PM

Activity - Network Support

Page C-102




UnitsAllocation

PctGross


AllocationStep 1


Schedule .4 Total for Network Support 635 100.000000 348,954 348,954 138,248 487,202

Schedule 7.4.2





MAXCAP8/23/2018 12:13:38 PM

Activity - Network Support

Page C-103




UnitsAllocation

PctGross


AllocationStep 1




County Clerk 22 4.670913 5,798 5,798 5,798



Human Resources 3 0.636943 791 791 791

Treasurer 10 2.123142 2,636 2,636 2,636

Parks Maintenance 1 0.212314 264 264 264

Property Maintenance 3 0.636943 791 791 791

Printing 1 0.212314 264 264 264

Cir Ct 101-131 21 4.458599 5,535 5,535 5,535

Dist Ct 101-136 54 11.464972 14,227 14,227 14,227

DC Prob 101-136.10 16 3.397028 4,217 4,217 4,217

Prob Ct 101-148 37 7.855626 9,752 9,752 9,752

Equaliz 101-257.01 5 1.061571 1,318 1,318 1,318

Pros Aty 101-267 26 5.520170 6,853 6,853 6,853

Crime V 101-267.50 2 0.424628 527 527 527

ROD 101-268 10 2.123142 2,636 2,636 2,636

Drain 101-275 9 1.910828 2,372 2,372 2,372

Soil 101-275.20 1 0.212314 264 264 264

Sheriff 101-301.00 11 2.335456 2,899 2,899 2,899

S Detecv 101-301.01 4 0.849257 1,054 1,054 1,054

S Mantis 101-301.02 2 0.424628 527 527 527

S Road 101-301.03 38 8.067941 10,015 10,015 10,015

S Record 101-301.04 5 1.061571 1,318 1,318 1,318

S Youth 101-301.05 1 0.212314 264 264 264

S Local 101-301.10 18 3.821656 4,744 4,744 4,744

S School 101-301.11 3 0.636943 791 791 791

2nd Road 101-316 2 0.424628 527 527 527

Jail 101-351 45 9.554140 11,860 11,860 11,860

Work Rel 101-351.03 1 0.212314 264 264 264

Work Ser 101-351.40 2 0.424628 527 527 527

Emerg M 101-426 10 2.123142 2,636 2,636 2,636

AC 101-430 12 2.547771 3,163 3,163 3,163

Vet Bure 101-682 1 0.212314 264 264 264

Planning 101-721 8 1.698514 2,108 2,108 2,108

Fed Pris 251-351 33 7.006369 8,697 8,697 8,697

Child C 292-ALL 20 4.246285 5,271 5,271 5,271

Delq Tax 516-529 1 0.212314 264 264 264

Prop Tax 554-254 1 0.212314 264 264 264

FB Funds ALL-851 1 0.212314 264 264 264

Schedule .4 Total for Equip/Software 471 100.000000 124,136 124,136 0 124,136

Schedule 7.4.3





MAXCAP8/23/2018 12:13:38 PM

Activity - Equip/Software

Page C-104

Allocation Basis: Direct allocation to Telephone Support

Allocation Source: Information Technology Department


UnitsAllocation

PctGross


AllocationStep 1


Telephone Support 100 100.000000 79,128 79,128 4,190 83,318

Schedule .4 Total for Telephone Supt 100 100.000000 79,128 79,128 4,190 83,318

Schedule 7.4.4





MAXCAP8/23/2018 12:13:38 PM

Activity - Telephone Supt

Page C-105

Allocation Basis: Direct allocation to Friend of the Court

Allocation Source: Paid invoices


UnitsAllocation

PctGross


AllocationStep 1


FOC-DP 215-141 100 100.000000 28,650 28,650 28,650

Schedule .4 Total for FOC Equipment 100 100.000000 28,650 28,650 0 28,650

Schedule 7.4.5





MAXCAP8/23/2018 12:13:38 PM

Activity - FOC Equipment

Page C-106

Allocation Basis: Number of licenses by user department

Allocation Source: Information Services


UnitsAllocation

PctGross


AllocationStep 1


Dist Ct 101-136 6 7.500000 1,625 1,625 1,625

FOC-DP 215-141 22 27.500000 5,960 5,960 5,960

Pros Aty 101-267 31 38.750000 8,398 8,398 8,398

Health 221-601 21 26.250000 5,689 5,689 5,689

Schedule .4 Total for Imaging System 80 100.000000 21,672 21,672 0 21,672

Schedule 7.4.6





MAXCAP8/23/2018 12:13:38 PM

Activity - Imaging System

Page C-107

Receiving Department Total Desktop Support Network Support Equip/Software Telephone Supt

Board of Commissioners 14,748 5,807 6,042 2,899 0


County Clerk 29,503 11,617 12,088 5,798 0


Information Services 20,114 7,920 8,241 3,953 0


Human Resources 4,814 1,669 2,354 791 0

Treasurer 16,076 5,579 7,861 2,636 0

Parks Maintenance 1,602 555 783 264 0

Property Maintenance 4,814 1,669 2,354 791 0

Printing 1,602 555 783 264 0

Cir Ct 101-131 33,785 11,733 16,517 5,535 0

Dist Ct 101-136 88,775 30,429 42,494 14,227 0

DC Prob 101-136.10 25,742 8,935 12,590 4,217 0

FOC-DP 215-141 84,389 20,667 29,112 0 0

Prob Ct 101-148 59,531 20,667 29,112 9,752 0

Guardian 101-149 8,065 3,347 4,718 0 0

Equaliz 101-257.01 8,033 2,787 3,928 1,318 0

Coop Ext 101-261.05 1,338 555 783 0 0

Pros Aty 101-267 50,224 14,522 20,451 6,853 0

Crime V 101-267.50 3,207 1,113 1,567 527 0

ROD 101-268 16,076 5,579 7,861 2,636 0

Drain 101-275 14,465 5,017 7,076 2,372 0

Soil 101-275.20 1,602 555 783 264 0

Sheriff 101-301.00 17,689 6,141 8,649 2,899 0

S Detecv 101-301.01 6,426 2,229 3,143 1,054 0

S Mantis 101-301.02 3,207 1,113 1,567 527 0

S Road 101-301.03 61,137 21,222 29,900 10,015 0

S Record 101-301.04 8,033 2,787 3,928 1,318 0

S Youth 101-301.05 1,602 555 783 264 0

S Local 101-301.10 28,960 10,057 14,159 4,744 0

S School 101-301.11 4,814 1,669 2,354 791 0

2nd Road 101-316 3,207 1,113 1,567 527 0

Jail 101-351 72,403 25,132 35,411 11,860 0

Work Rel 101-351.03 1,602 555 783 264 0

Work Ser 101-351.40 3,207 1,113 1,567 527 0

Emerg M 101-426 16,076 5,579 7,861 2,636 0

AC 101-430 19,298 6,701 9,434 3,163 0

Med Exam 101-648 783 0 783 0 0

Aging 101-672 4,023 1,669 2,354 0 0

Vet Bure 101-682 1,602 555 783 264 0

Planning 101-721 12,863 4,465 6,290 2,108 0

Health 221-601 69,768 0 64,079 0 0

Fed Pris 251-351 53,094 18,432 25,965 8,697 0

ROD Auto 256-268 1,338 555 783 0 0

Dispatch 261-325 22,868 9,494 13,374 0 0

Hist Com 283-803 12,093 5,017 7,076 0 0

Fairview 291-670 9,409 3,908 5,501 0 0

Child C 292-ALL 32,175 11,173 15,731 5,271 0

Delq Tax 516-529 1,602 555 783 264 0

Prop Tax 554-254 1,602 555 783 264 0

Drain Eq 575-445 1,338 555 783 0 0

Schedule 7.5






MAXCAP8/23/2018 12:13:37 PM

Page C-108

Receiving Department Total Desktop Support Network Support Equip/Software Telephone Supt

FB Funds ALL-851 1,602 555 783 264 0


Total 1,052,347 307,369 487,202 124,136 83,318

Schedule 7.5






MAXCAP8/23/2018 12:13:37 PM

Page C-109

Receiving Department FOC Equipment Imaging System


County Administrator 0 0

County Clerk 0 0


Information Services 0 0


Human Resources 0 0

Treasurer 0 0

Parks Maintenance 0 0

Property Maintenance 0 0

Printing 0 0

Cir Ct 101-131 0 0

Dist Ct 101-136 0 1,625

DC Prob 101-136.10 0 0

FOC-DP 215-141 28,650 5,960

Prob Ct 101-148 0 0

Guardian 101-149 0 0

Equaliz 101-257.01 0 0

Coop Ext 101-261.05 0 0

Pros Aty 101-267 0 8,398

Crime V 101-267.50 0 0

ROD 101-268 0 0

Drain 101-275 0 0

Soil 101-275.20 0 0

Sheriff 101-301.00 0 0

S Detecv 101-301.01 0 0

S Mantis 101-301.02 0 0

S Road 101-301.03 0 0

S Record 101-301.04 0 0

S Youth 101-301.05 0 0

S Local 101-301.10 0 0

S School 101-301.11 0 0

2nd Road 101-316 0 0

Jail 101-351 0 0

Work Rel 101-351.03 0 0

Work Ser 101-351.40 0 0

Emerg M 101-426 0 0

AC 101-430 0 0

Med Exam 101-648 0 0

Aging 101-672 0 0

Vet Bure 101-682 0 0

Planning 101-721 0 0

Health 221-601 0 5,689

Fed Pris 251-351 0 0

ROD Auto 256-268 0 0

Dispatch 261-325 0 0

Hist Com 283-803 0 0

Fairview 291-670 0 0

Child C 292-ALL 0 0

Delq Tax 516-529 0 0

Prop Tax 554-254 0 0

Drain Eq 575-445 0 0

Schedule 7.5






MAXCAP8/23/2018 12:13:37 PM

Page C-110

Receiving Department FOC Equipment Imaging System


Direct Bill 0 0

Total 28,650 21,672

Schedule 7.5






MAXCAP8/23/2018 12:13:37 PM

Page C-111

This schedule is a continuation of the Information Services department. The costs included in this

schedule were previously included in the Information Technology department schedule. The purpose of

this schedule was to separate the allocation of telephone support from traditional information technology

support for grant reporting purposes.

Telephone Support – this activity identifies the costs associated with maintaining the telephone

system for all county departments. The basis of allocation is the number of telephone lines by

department.




charges.






For Department Telephone Support

Page C-112



Inbound Costs:

Equipment Depreciation 655 655

Information Services 79,128 4,190 83,318




Schedule 8.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Telephone Support


MAXCAP8/23/2018 12:13:39 PM

Page C-113

Total G&A Telephone Supt

Wages & Benefits

SALARIES & WAGES 0 0 0

FRINGE BENEFITS 0 0 0

Departmental Total


Deductions


Functional Cost 0 0 0

Allocation Step 1

Inbound - Information Services 79,128 0 79,128

Inbound - All Others 655 0 655



1st Allocation 79,783 0 79,783

Allocation Step 2

Inbound - Information Services 4,190 0 4,190



Total For Telephone Support

Schedule .3 Total 117,376 0 117,376

Schedule 8.3







MAXCAP8/23/2018 12:13:38 PM

Page C-114


UnitsAllocation

PctGross


AllocationStep 1




County Clerk 20 3.407155 2,718 2,718 2,718



Human Resources 5 0.851789 680 680 341 1,021

Treasurer 5 0.851789 680 680 341 1,021



Printing 1 0.170358 136 136 69 205

Cir Ct 101-131 15 2.555366 2,039 2,039 1,025 3,064

Dist Ct 101-136 38 6.473595 5,164 5,164 2,597 7,761

DC Prob 101-136.10 13 2.214651 1,766 1,766 887 2,653

FOC 215-141 29 4.940375 3,941 3,941 1,981 5,922

Prob Ct 101-148 29 4.940375 3,941 3,941 1,981 5,922

Guardian 101-149 2 0.340716 272 272 137 409

Adult Pr 101-151 27 4.599659 3,670 3,670 1,843 5,513

Equaliz 101-257.01 5 0.851789 680 680 341 1,021

Coop Ext 101-261.05 9 1.533220 1,223 1,223 613 1,836

Pros Aty 101-267 23 3.918228 3,127 3,127 1,573 4,700

Crime V 101-267.50 3 0.511073 407 407 205 612

ROD 101-268 5 0.851789 680 680 341 1,021

Drain 101-275 5 0.851789 680 680 341 1,021

Soil 101-275.20 1 0.170358 136 136 69 205

Sheriff 101-301.00 11 1.873935 1,494 1,494 753 2,247

S Detecv 101-301.01 5 0.851789 680 680 341 1,021

S Mantis 101-301.02 2 0.340716 272 272 137 409

S Road 101-301.03 40 6.814310 5,437 5,437 2,733 8,170

S Record 101-301.04 4 0.681431 543 543 271 814

S Youth 101-301.05 1 0.170358 136 136 69 205

S Local 101-301.10 20 3.407155 2,718 2,718 1,367 4,085

S School 101-301.11 3 0.511073 407 407 205 612

2nd Road 101-316 2 0.340716 272 272 137 409

Jail 101-351 39 6.643952 5,300 5,300 2,663 7,963

Work Rel 101-351.03 1 0.170358 136 136 69 205

Work Ser 101-351.40 3 0.511073 407 407 205 612

Emerg M 101-426 4 0.681431 543 543 271 814

AC 101-430 7 1.192504 951 951 477 1,428

Med Exam 101-648 2 0.340716 272 272 137 409

Aging 101-672 4 0.681431 543 543 271 814

Vet Bure 101-682 1 0.170358 136 136 69 205

Planning 101-721 5 0.851789 680 680 341 1,021

Road Com 201-449 53 9.028954 7,211 7,211 3,649 10,860

Health 221-601 40 6.814310 5,437 5,437 2,733 8,170

Fed Pris 251-351 30 5.110733 4,076 4,076 2,049 6,125

ROD Auto 256-268 1 0.170358 136 136 69 205

Dispatch 261-325 4 0.681431 543 543 271 814

Emp/Trng 27X-ALL 15 2.555366 2,039 2,039 1,025 3,064

Hist Com 283-803 5 0.851789 680 680 341 1,021

Fairview 291-670 5 0.851789 680 680 341 1,021

Child C 292-ALL 10 1.703578 1,359 1,359 682 2,041

Vets Aff 293-All 1 0.170358 136 136 69 205

Schedule 8.4.1






MAXCAP8/23/2018 12:13:39 PM


Page C-115

Allocation Basis: Number of telephone lines by department

Allocation Source: Telephone directory


UnitsAllocation

PctGross


AllocationStep 1


Delq Tax 516-529 1 0.170358 136 136 69 205

Prop Tax 554-254 1 0.170358 136 136 69 205

Co Agcy 565-536 3 0.511073 407 407 205 612

Drain Eq 575-445 1 0.170358 136 136 69 205

FB Funds ALL-851 2 0.340716 272 272 137 409

Schedule .4 Total for Telephone Supt 587 100.000000 79,783 79,783 37,593 117,376

Schedule 8.4.1






MAXCAP8/23/2018 12:13:39 PM


Page C-116

Receiving Department Total Telephone Supt










Printing 205 205

Cir Ct 101-131 3,064 3,064

Dist Ct 101-136 7,761 7,761

DC Prob 101-136.10 2,653 2,653

FOC 215-141 5,922 5,922

Prob Ct 101-148 5,922 5,922

Guardian 101-149 409 409

Adult Pr 101-151 5,513 5,513

Equaliz 101-257.01 1,021 1,021

Coop Ext 101-261.05 1,836 1,836

Pros Aty 101-267 4,700 4,700

Crime V 101-267.50 612 612

ROD 101-268 1,021 1,021

Drain 101-275 1,021 1,021

Soil 101-275.20 205 205

Sheriff 101-301.00 2,247 2,247

S Detecv 101-301.01 1,021 1,021

S Mantis 101-301.02 409 409

S Road 101-301.03 8,170 8,170

S Record 101-301.04 814 814

S Youth 101-301.05 205 205

S Local 101-301.10 4,085 4,085

S School 101-301.11 612 612

2nd Road 101-316 409 409

Jail 101-351 7,963 7,963

Work Rel 101-351.03 205 205

Work Ser 101-351.40 612 612

Emerg M 101-426 814 814

AC 101-430 1,428 1,428

Med Exam 101-648 409 409

Aging 101-672 814 814

Vet Bure 101-682 205 205

Planning 101-721 1,021 1,021

Road Com 201-449 10,860 10,860

Health 221-601 8,170 8,170

Fed Pris 251-351 6,125 6,125

ROD Auto 256-268 205 205

Dispatch 261-325 814 814

Emp/Trng 27X-ALL 3,064 3,064

Hist Com 283-803 1,021 1,021

Fairview 291-670 1,021 1,021

Child C 292-ALL 2,041 2,041


Schedule 8.5






MAXCAP8/23/2018 12:13:38 PM

Page C-117

Receiving Department Total Telephone Supt

Delq Tax 516-529 205 205

Prop Tax 554-254 205 205

Co Agcy 565-536 612 612

Drain Eq 575-445 205 205


Direct Bill 0 0

Total 117,376 117,376

Schedule 8.5






MAXCAP8/23/2018 12:13:38 PM

Page C-118

The Personnel Department provides personnel services to all County 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.

Personnel - the Personnel Department administers the hiring of all County employees, including

position advertisement, interviewing, testing, and preparation of qualified applicant lists. The department

processes payroll changes, including wage rates, withholding adjustments, address changes, hiring, labor

relations issues and termination through the payroll system. These services directly benefit all County

departments, including those receiving State and Federal funds. Costs for these services are allocated

based on the average number of FTE employees assigned to each department.


are, in turn, re-allocated to recipient departments according to the initial distribution established for this


charges.







For Department Human Resources

Page C-119



Cost Adjustments:

Misc Reimbursement -175

Total Departmental Cost Adjustments: -175 -175

Inbound Costs:



County Clerk 242 31 273

Finance Department 1,373 833 2,206

Information Services 4,019 795 4,814

Telephone Support 680 341 1,021


Treasurer 171 171



Printing -45 -45




Schedule 9.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Human Resources


MAXCAP8/23/2018 12:13:40 PM

Page C-120

Total G&A Human Resources

Wages & Benefits

SALARIES & WAGES 116,698 0 116,698



Supplies 1,880 0 1,880

Pre Employ Physic 200 0 200

Memberships 722 0 722

Professional Serv 850 0 850

Telephone 1,231 0 1,231

Training 9,162 0 9,162

Equipment Maint. 318 0 318

Insurance 1,208 0 1,208

Departmental Total


Deductions


Cost Adjustments

Misc Reimbursement (175) 0 (175)


Allocation Step 1




1st Allocation 250,423 0 250,423

Allocation Step 2



Total For Human Resources

Schedule .3 Total 274,919 0 274,919

Schedule 9.3







MAXCAP8/23/2018 12:13:40 PM

Page C-121


UnitsAllocation

PctGross


AllocationStep 1




County Clerk 17.57 3.378197 8,459 8,459 8,459

Finance Department 3.00 0.576812 1,444 1,444 1,444

Information Services 6.35 1.220919 3,055 3,055 3,055

Human Resources 2.09 0.401846 1,006 1,006 1,006

Treasurer 3.89 0.747933 1,874 1,874 196 2,070

Parks Maintenance 1.49 0.286483 716 716 74 790

Property Maintenance 4.46 0.857527 2,147 2,147 225 2,372

Printing 0.59 0.113440 283 283 29 312

Cir Ct 101-131 12.36 2.376466 5,950 5,950 629 6,579

Dist Ct 101-136 32.21 6.193040 15,506 15,506 1,639 17,145

DC Prob 101-136.10 10.38 1.995770 4,997 4,997 524 5,521

DC Vets 101-136.50 0.31 0.059604 148 148 14 162

MH Court 101-136.60 0.68 0.130744 327 327 32 359

FOC 215-141 24.51 4.712555 11,800 11,800 1,246 13,046

Prob Ct 101-148 22.24 4.276101 10,707 10,707 1,131 11,838

Equaliz 101-257.01 3.00 0.576812 1,444 1,444 149 1,593

Coop Ext 101-261.05 0.92 0.176889 442 442 45 487

Pros Aty 101-267 18.37 3.532013 8,844 8,844 932 9,776

Crime V 101-267.50 2.34 0.449913 1,126 1,126 116 1,242

ROD 101-268 3.00 0.576812 1,444 1,444 149 1,593

Drain 101-275 5.50 1.057489 2,647 2,647 277 2,924

Soil 101-275.20 1.00 0.192271 480 480 48 528

Sheriff 101-301.00 10.15 1.951548 4,887 4,887 510 5,397

S Detecv 101-301.01 4.20 0.807537 2,021 2,021 212 2,233

S Mantis 101-301.02 1.81 0.348010 870 870 90 960

S Road 101-301.03 35.63 6.850606 17,154 17,154 1,813 18,967

S Record 101-301.04 4.74 0.911363 2,281 2,281 241 2,522

S Youth 101-301.05 0.96 0.184580 461 461 47 508

S Local 101-301.10 16.89 3.247452 8,134 8,134 859 8,993

S School 101-301.11 3.00 0.576812 1,444 1,444 149 1,593

2nd Road 101-316 2.00 0.384541 962 962 98 1,060

Marine S 101-331 0.24 0.046145 116 116 10 126

Jail 101-351 41.64 8.006154 20,108 20,108 2,289 22,397

Work Rel 101-351.03 0.96 0.184580 461 461 47 508

Work Ser 101-351.40 1.47 0.282638 707 707 73 780

Emerg M 101-426 2.88 0.553740 1,385 1,385 145 1,530

AC 101-430 4.70 0.903672 2,262 2,262 239 2,501

Med Exam 101-648 0.26 0.049990 126 126 12 138

Aging 101-672 2.00 0.384541 962 962 98 1,060

Vet Bure 101-682 0.59 0.113440 283 283 29 312

Planning 101-721 2.98 0.572967 1,435 1,435 148 1,583

Health 221-601 35.60 6.844838 17,139 17,139 1,811 18,950

Fed Pris 251-351 30.83 5.927706 14,845 14,845 1,568 16,413

ROD Auto 256-268 0.75 0.144203 360 360 35 395

Dispatch 261-325 23.31 4.481830 11,221 11,221 1,187 12,408

Emp/Trng 27X-ALL 12.05 2.316862 5,800 5,800 613 6,413

Hist Com 283-803 6.78 1.303595 3,263 3,263 340 3,603

Fairview 291-670 15.16 2.914824 7,298 7,298 770 8,068

Child C 292-ALL 34.40 6.614113 16,562 16,562 1,748 18,310

Vets Aff 293-All 0.41 0.078831 198 198 18 216

Schedule 9.4.1






MAXCAP8/23/2018 12:13:41 PM

Activity - Human Resources

Page C-122




UnitsAllocation

PctGross


AllocationStep 1


Delq Tax 516-529 1.09 0.209575 522 522 53 575

Prop Tax 554-254 1.00 0.192271 480 480 48 528

Co Agcy 565-536 30.78 5.918093 14,819 14,819 1,565 16,384

Drain Eq 575-445 2.67 0.513363 1,282 1,282 132 1,414

FB Funds ALL-851 0.91 0.174966 437 437 44 481

Schedule .4 Total for Human Resources 520.10 100.000000 250,423 250,423 24,496 274,919

Schedule 9.4.1






MAXCAP8/23/2018 12:13:41 PM

Activity - Human Resources

Page C-123

Receiving Department Total Human Resources

Board of Commissioners 4,812 4,812









Printing 312 312

Cir Ct 101-131 6,579 6,579

Dist Ct 101-136 17,145 17,145

DC Prob 101-136.10 5,521 5,521

DC Vets 101-136.50 162 162

MH Court 101-136.60 359 359

FOC 215-141 13,046 13,046

Prob Ct 101-148 11,838 11,838

Equaliz 101-257.01 1,593 1,593

Coop Ext 101-261.05 487 487

Pros Aty 101-267 9,776 9,776

Crime V 101-267.50 1,242 1,242

ROD 101-268 1,593 1,593

Drain 101-275 2,924 2,924

Soil 101-275.20 528 528

Sheriff 101-301.00 5,397 5,397

S Detecv 101-301.01 2,233 2,233

S Mantis 101-301.02 960 960

S Road 101-301.03 18,967 18,967

S Record 101-301.04 2,522 2,522

S Youth 101-301.05 508 508

S Local 101-301.10 8,993 8,993

S School 101-301.11 1,593 1,593

2nd Road 101-316 1,060 1,060

Marine S 101-331 126 126

Jail 101-351 22,397 22,397

Work Rel 101-351.03 508 508

Work Ser 101-351.40 780 780

Emerg M 101-426 1,530 1,530

AC 101-430 2,501 2,501

Med Exam 101-648 138 138

Aging 101-672 1,060 1,060

Vet Bure 101-682 312 312

Planning 101-721 1,583 1,583

Health 221-601 18,950 18,950

Fed Pris 251-351 16,413 16,413

ROD Auto 256-268 395 395

Dispatch 261-325 12,408 12,408

Emp/Trng 27X-ALL 6,413 6,413

Hist Com 283-803 3,603 3,603

Fairview 291-670 8,068 8,068

Child C 292-ALL 18,310 18,310


Schedule 9.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Human Resources


MAXCAP8/23/2018 12:13:40 PM

Page C-124

Receiving Department Total Human Resources

Delq Tax 516-529 575 575

Prop Tax 554-254 528 528

Co Agcy 565-536 16,384 16,384

Drain Eq 575-445 1,414 1,414


Direct Bill 0 0

Total 274,919 274,919

Schedule 9.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Human Resources


MAXCAP8/23/2018 12:13:40 PM

Page C-125

The Treasurer's Office has formal responsibility for handling all County money. This includes

control over all bank accounts used in the disbursement of County funds, including preparation of check

register, recording cash receipts and bank account reconciliation. The direct labor for these activities, as

well as associated support costs, is a portion of the cost of the Cash Disbursement function. These

services are necessary for all County departments, including those receiving State and Federal funds.

The cost of this department has been separated into the following activities based on the assigned





Bank Reconciliation – This activity identifies the costs of balancing the county general checking

account and cash deposits. The basis of allocation is the number of accounting transactions affecting

cash.

Cash Receipting – This activity identifies the costs of processing cash receipts. The basis of

allocation is the number of cash receipts by department.

General Government - The balance of the Treasurer's services, including processing of taxes,

both current and delinquent, and investment of idle cash resources are considered to be General

Government and are not allocated in this plan.




charges.







For Department Treasurer

Page C-126



Inbound Costs:




County Clerk 1,947 262 2,209



Telephone Support 680 341 1,021

Human Resources 1,874 196 2,070

Treasurer 29,703 29,703



Printing -38 -38




Schedule 10.2






MAXCAP8/23/2018 12:13:42 PM

Page C-127

Total G&A Bank Reconcil Cash Receipting General Gov't**

Wages & Benefits

SALARIES & WAGES 204,303 105,194 22,391 30,968 45,750

FRINGE BENEFITS 161,480 83,147 17,698 24,480 36,155


Supplies 3,338 1,719 366 506 747

Postage 2,974 0 0 0 2,974

Storage 539 0 0 0 539

Bank Fees 508 0 508 0 0

Contract Services 1,635 0 0 0 1,635

Operating Exp 3,326 1,712 365 504 745

General Liability 2,119 1,092 232 321 474

Equipment Maint 11,404 750 0 4,962 5,692

Equipment Lease 1,256 647 138 190 281

Departmental Total


Deductions


Functional Cost 392,882 194,261 41,698 61,931 94,992

Allocation Step 1

Inbound - All Others 32,440 16,707 3,556 4,917 7,260

Reallocate Admin Costs (210,968) 26,262 36,329 148,377

Unallocated Costs (250,629) 0 0 0 (250,629)

1st Allocation 174,693 0 71,516 103,177 0

Allocation Step 2

Inbound - All Others 48,394 24,994 5,282 7,305 10,813

Reallocate Admin Costs (24,994) 3,102 4,297 17,595


2nd Allocation 19,986 0 8,384 11,602 0

Total For Treasurer

Schedule .3 Total 194,679 0 79,900 114,779 0

Schedule 10.3







MAXCAP8/23/2018 12:13:42 PM

Page C-128


UnitsAllocation

PctGross


AllocationStep 1




County Clerk 2,241 4.467169 3,192 3,192 3,192


Information Services 199 0.396683 281 281 281

Human Resources 100 0.199338 141 141 141

Treasurer 3,877 7.728342 5,524 5,524 5,524


Property Maintenance 1,118 2.228601 1,591 1,591 212 1,803

General Expense 97 0.193358 137 137 16 153

Printing 151 0.301001 216 216 26 242


Cir Ct 101-131 2,541 5.065184 3,621 3,621 483 4,104

Dist Ct 101-136 1,850 3.687757 2,634 2,634 348 2,982

DC Prob 101-136.10 137 0.273093 194 194 22 216

DC Vets 101-136.50 112 0.223259 157 157 19 176

MH Court 101-136.60 141 0.281067 200 200 23 223

FOC 215-141 854 1.702348 1,214 1,214 156 1,370

Prob Ct 101-148 3,407 6.791452 4,855 4,855 653 5,508

Guardian 101-149 25 0.049835 34 34 3 37

Adult Pr 101-151 20 0.039868 28 28 2 30

Remonum 101-245 67 0.133557 93 93 11 104

Equaliz 101-257.01 141 0.281067 200 200 23 223

Coop Ext 101-261.05 143 0.285054 203 203 24 227

Election 101-262 45 0.089702 62 62 6 68

Ice Oper 101-265.11 52 0.103656 71 71 9 80

Pros Aty 101-267 657 1.309652 934 934 121 1,055

Crime V 101-267.50 93 0.185385 131 131 15 146

ROD 101-268 1,144 2.280429 1,628 1,628 217 1,845

Drain 101-275 231 0.460471 329 329 40 369

Soil 101-275.20 130 0.259140 184 184 21 205

IDEP Grt 101-275.30 16 0.031894 21 21 2 23

Bldg Aut 101-279 8 0.015947 11 11 1 12

Sheriff 101-301.00 1,811 3.610015 2,580 2,580 340 2,920

S Detecv 101-301.01 89 0.177411 126 126 15 141

S Mantis 101-301.02 114 0.227246 160 160 19 179

S Road 101-301.03 214 0.426584 304 304 39 343

S Record 101-301.04 79 0.157477 110 110 11 121

S Youth 101-301.05 84 0.167444 116 116 13 129

S Local 101-301.10 191 0.380736 271 271 33 304

S School 101-301.11 107 0.213292 151 151 17 168

Justic16 101-301.54 19 0.037874 26 26 2 28

Aviation 101-301.99 37 0.073755 51 51 5 56

2nd Road 101-316 102 0.203325 144 144 17 161

Special 101-317 64 0.127576 89 89 10 99

Traffic 101-321.48 11 0.021927 14 14 1 15

Safe Com 101-321.49 53 0.105649 74 74 9 83

MI Just 101-321.63 10 0.019934 13 13 1 14

Marine S 101-331 56 0.111629 78 78 9 87

Jail 101-351 1,435 2.860503 2,041 2,041 271 2,312

Work Rel 101-351.03 62 0.123590 87 87 9 96

Med Serv 101-351.05 92 0.183391 129 129 15 144

Schedule 10.4.1






MAXCAP8/23/2018 12:13:42 PM

Activity - Bank Reconcil

Page C-129


UnitsAllocation

PctGross


AllocationStep 1


Work Ser 101-351.40 263 0.524259 375 375 48 423

Emerg M 101-426 240 0.478412 342 342 43 385

OPSG Gt 101-426.6X 44 0.087709 61 61 6 67

UASI 101-426.7X 55 0.109636 77 77 9 86

AC 101-430 519 1.034565 738 738 94 832

Med Exam 101-648 311 0.619942 443 443 55 498

Aging 101-672 280 0.558147 398 398 49 447

Vet Bure 101-682 90 0.179404 127 127 15 142

Planning 101-721 376 0.749512 534 534 68 602

Econ Dev 101-728 4 0.007974 5 5 5

Road Com 201-449 84 0.167444 116 116 13 129

Parks 208-751 108 0.215285 152 152 17 169

Ambulanc 210-651 72 0.143524 101 101 11 112

Health 221-601 5,391 10.746319 7,861 7,861 1,398 9,259

AC Donat 230-430 52 0.103656 71 71 9 80

Fed Pris 251-351 872 1.738229 1,239 1,239 161 1,400

Cor Trng 252-320 60 0.119603 84 84 9 93

Prin Res 255-233 43 0.085715 60 60 6 66

ROD Auto 256-268 372 0.741538 528 528 66 594

Bud Stab 257-896 2 0.003987 3 3 3

Conceal 260-215 501 0.998684 712 712 89 801

Dispatch 261-325 484 0.964797 688 688 85 773

Marriage 262-166 261 0.520273 372 372 48 420

Drug For 263-267 85 0.169437 118 118 13 131

Drug Eng 264-310 19 0.037874 26 26 2 28

Fed Fort 265-310 3 0.005980 3 3 3

Mantis 266-311 256 0.510306 363 363 46 409

Mantis 368-311 8 0.015947 11 11 1 12

Law Libr 269-145 28 0.055815 37 37 3 40

Library 271-790 224 0.446518 318 318 39 357

Emp/Trng 27X-ALL 4,291 8.553602 6,115 6,115 817 6,932

Sen Citz 280-970 485 0.966790 690 690 86 776

Hist Com 283-803 874 1.742216 1,241 1,241 161 1,402

MJTF 285-320 98 0.195351 137 137 16 153

Soc Serv 290-670 39 0.077742 53 53 6 59

Fairview 291-670 1,026 2.045210 1,459 1,459 191 1,650

Child C 292-ALL 1,756 3.500379 2,504 2,504 334 2,838

Vets Aff 293-All 272 0.542200 387 387 49 436

BA DSF 10 0.019934 13 13 1 14

Cap Impv 392-601 15 0.029901 19 19 2 21

Delq Tax 516-529 666 1.327592 947 947 125 1,072

Delq Tax 53X-250 226 0.450504 323 323 40 363

Prop Tax 554-254 969 1.931587 1,377 1,377 180 1,557

Co Agcy 565-536 507 1.010645 721 721 90 811

Drain Eq 575-445 389 0.775426 553 553 70 623

Inmate C 595-351 149 0.297014 213 213 26 239

Telephon 668-265 36 0.071762 49 49 4 53

FB Funds ALL-851 495 0.986724 704 704 88 792

Insuranc 680-851 14 0.027907 19 19 2 21

Ret Hlth 736-852 289 0.576087 411 411 51 462

Drain SA ALL-445 1,188 2.368138 1,692 1,692 224 1,916

Other 299 0.596021 427 427 53 480

Schedule 10.4.1






MAXCAP8/23/2018 12:13:42 PM


Page C-130

Allocation Basis: Number of cash related transactions by department



UnitsAllocation

PctGross


AllocationStep 1


Schedule .4 Total for Bank Reconcil 50,166 100.000000 71,516 71,516 8,384 79,900

Schedule 10.4.1






MAXCAP8/23/2018 12:13:42 PM


Page C-131


UnitsAllocation

PctGross


AllocationStep 1



County Clerk 2,055 12.755260 13,158 13,158 13,158


Human Resources 5 0.031035 30 30 30

Treasurer 3,750 23.276019 24,179 24,179 24,179


Property Maintenance 13 0.080690 81 81 11 92

General Expense 24 0.148967 152 152 23 175

Printing 17 0.105518 106 106 16 122


Cir Ct 101-131 236 1.464838 1,506 1,506 261 1,767

Dist Ct 101-136 193 1.197939 1,233 1,233 215 1,448

DC Vets 101-136.50 5 0.031035 30 30 4 34

MH Court 101-136.60 4 0.024828 23 23 3 26

FOC 215-141 519 3.221402 3,321 3,321 578 3,899

Prob Ct 101-148 536 3.326919 3,430 3,430 598 4,028

Remonum 101-245 2 0.012414 12 12 1 13

Equaliz 101-257.01 7 0.043449 44 44 6 50

Pros Aty 101-267 261 1.620011 1,668 1,668 288 1,956

Crime V 101-267.50 5 0.031035 30 30 4 34

ROD 101-268 1,061 6.585563 6,793 6,793 1,190 7,983

Drain 101-275 27 0.167587 170 170 27 197

Soil 101-275.20 37 0.229657 237 237 39 276

IDEP Grt 101-275.30 5 0.031035 30 30 4 34

Sheriff 101-301.00 673 4.177270 4,306 4,306 751 5,057

Justic16 101-301.54 3 0.018621 18 18 2 20

2nd Road 101-316 3 0.018621 18 18 2 20

Special 101-317 4 0.024828 23 23 3 26

Safe Com 101-321.49 4 0.024828 23 23 3 26

MI Just 101-321.63 1 0.006207 6 6 6

Marine S 101-331 1 0.006207 6 6 6

Jail 101-351 152 0.943455 970 970 164 1,134

Work Ser 101-351.40 12 0.074483 74 74 11 85

Emerg M 101-426 2 0.012414 12 12 1 13

OPSG Gt 101-426.6X 5 0.031035 30 30 4 34

UASI 101-426.7X 11 0.068276 68 68 10 78

AC 101-430 131 0.813109 836 836 143 979

Med Exam 101-648 38 0.235864 243 243 39 282

Planning 101-721 2 0.012414 12 12 1 13

Road Com 201-449 84 0.521383 535 535 88 623

Health 221-601 1,078 6.691081 6,901 6,901 1,528 8,429

AC Donat 230-430 25 0.155173 158 158 25 183

Fed Pris 251-351 22 0.136553 140 140 21 161

Cor Trng 252-320 12 0.074483 74 74 11 85

Prin Res 255-233 43 0.266898 273 273 45 318

ROD Auto 256-268 251 1.557942 1,602 1,602 275 1,877

Bud Stab 257-896 2 0.012414 12 12 1 13

Conceal 260-215 498 3.091056 3,188 3,188 552 3,740

Dispatch 261-325 28 0.173794 176 176 28 204

Marriage 262-166 231 1.433803 1,476 1,476 252 1,728

Drug For 263-267 9 0.055862 56 56 9 65

Drug Eng 264-310 18 0.111725 112 112 17 129

Schedule 10.4.2






MAXCAP8/23/2018 12:13:42 PM

Activity - Cash Receipting

Page C-132

Allocation Basis: Number of cash receipts by department



UnitsAllocation

PctGross


AllocationStep 1


Fed Fort 265-310 1 0.006207 6 6 6

Mantis 266-311 59 0.366209 377 377 63 440

Mantis 368-311 7 0.043449 44 44 6 50

Law Libr 269-145 3 0.018621 18 18 2 20

Library 271-790 141 0.875178 900 900 151 1,051

Emp/Trng 27X-ALL 189 1.173112 1,208 1,208 207 1,415

Sen Citz 280-970 133 0.825523 848 848 145 993

Hist Com 283-803 162 1.005524 1,037 1,037 175 1,212

MJTF 285-320 3 0.018621 18 18 2 20

Fairview 291-670 171 1.061387 1,093 1,093 183 1,276

Child C 292-ALL 147 0.912420 938 938 158 1,096

Vets Aff 293-All 96 0.595866 614 614 102 716

BA DSF 6 0.037242 36 36 4 40

Cap Impv 392-601 11 0.068276 68 68 10 78

Delq Tax 516-529 579 3.593818 3,708 3,708 652 4,360

Delq Tax 53X-250 226 1.402768 1,443 1,443 247 1,690

Prop Tax 554-254 702 4.357271 4,493 4,493 783 5,276

Co Agcy 565-536 301 1.868289 1,925 1,925 334 2,259

Drain Eq 575-445 89 0.552418 567 567 94 661

Inmate C 595-351 16 0.099311 101 101 15 116

Telephon 668-265 1 0.006207 6 6 6

FB Funds ALL-851 234 1.452424 1,495 1,495 257 1,752

Insuranc 680-851 12 0.074483 74 74 11 85

Ret Hlth 736-852 173 1.073801 1,106 1,106 190 1,296

Drain SA ALL-445 198 1.228974 1,264 1,264 219 1,483

Other 266 1.651046 1,700 1,700 294 1,994

Schedule .4 Total for Cash Receipting 16,111 100.000000 103,177 103,177 11,602 114,779

Schedule 10.4.2






MAXCAP8/23/2018 12:13:42 PM

Activity - Cash Receipting

Page C-133

Receiving Department Total Bank Reconcil Cash Receipting

Board of Commissioners 126 126 0

County Administrator 98 92 6

County Clerk 16,350 3,192 13,158

Finance Department 441 216 225

Information Services 281 281 0

Human Resources 171 141 30

Treasurer 29,703 5,524 24,179

Parks Maintenance 911 674 237


General Expense 328 153 175

Printing 364 242 122

Retiree Insurance 102 17 85

Cir Ct 101-131 5,871 4,104 1,767

Dist Ct 101-136 4,430 2,982 1,448

DC Prob 101-136.10 216 216 0

DC Vets 101-136.50 210 176 34

MH Court 101-136.60 249 223 26

FOC 215-141 5,269 1,370 3,899

Prob Ct 101-148 9,536 5,508 4,028

Guardian 101-149 37 37 0

Adult Pr 101-151 30 30 0

Remonum 101-245 117 104 13

Equaliz 101-257.01 273 223 50

Coop Ext 101-261.05 227 227 0

Election 101-262 68 68 0

Ice Oper 101-265.11 80 80 0

Pros Aty 101-267 3,011 1,055 1,956

Crime V 101-267.50 180 146 34

ROD 101-268 9,828 1,845 7,983

Drain 101-275 566 369 197

Soil 101-275.20 481 205 276

IDEP Grt 101-275.30 57 23 34

Bldg Aut 101-279 12 12 0

Sheriff 101-301.00 7,977 2,920 5,057

S Detecv 101-301.01 141 141 0

S Mantis 101-301.02 179 179 0

S Road 101-301.03 343 343 0

S Record 101-301.04 121 121 0

S Youth 101-301.05 129 129 0

S Local 101-301.10 304 304 0

S School 101-301.11 168 168 0

Justic16 101-301.54 48 28 20

Aviation 101-301.99 56 56 0

2nd Road 101-316 181 161 20

Special 101-317 125 99 26

Traffic 101-321.48 15 15 0

Safe Com 101-321.49 109 83 26

MI Just 101-321.63 20 14 6

Marine S 101-331 93 87 6

Jail 101-351 3,446 2,312 1,134

Work Rel 101-351.03 96 96 0

Med Serv 101-351.05 144 144 0

Schedule 10.5






MAXCAP8/23/2018 12:13:42 PM

Page C-134


Work Ser 101-351.40 508 423 85

Emerg M 101-426 398 385 13

OPSG Gt 101-426.6X 101 67 34

UASI 101-426.7X 164 86 78

AC 101-430 1,811 832 979

Med Exam 101-648 780 498 282

Aging 101-672 447 447 0

Vet Bure 101-682 142 142 0

Planning 101-721 615 602 13

Econ Dev 101-728 5 5 0

Road Com 201-449 752 129 623

Parks 208-751 169 169 0

Ambulanc 210-651 112 112 0

Health 221-601 17,688 9,259 8,429

AC Donat 230-430 263 80 183

Fed Pris 251-351 1,561 1,400 161

Cor Trng 252-320 178 93 85

Prin Res 255-233 384 66 318

ROD Auto 256-268 2,471 594 1,877

Bud Stab 257-896 16 3 13

Conceal 260-215 4,541 801 3,740

Dispatch 261-325 977 773 204

Marriage 262-166 2,148 420 1,728

Drug For 263-267 196 131 65

Drug Eng 264-310 157 28 129

Fed Fort 265-310 9 3 6

Mantis 266-311 849 409 440

Mantis 368-311 62 12 50

Law Libr 269-145 60 40 20

Library 271-790 1,408 357 1,051

Emp/Trng 27X-ALL 8,347 6,932 1,415

Sen Citz 280-970 1,769 776 993

Hist Com 283-803 2,614 1,402 1,212

MJTF 285-320 173 153 20

Soc Serv 290-670 59 59 0

Fairview 291-670 2,926 1,650 1,276

Child C 292-ALL 3,934 2,838 1,096

Vets Aff 293-All 1,152 436 716

BA DSF 54 14 40

Cap Impv 392-601 99 21 78

Delq Tax 516-529 5,432 1,072 4,360

Delq Tax 53X-250 2,053 363 1,690

Prop Tax 554-254 6,833 1,557 5,276

Co Agcy 565-536 3,070 811 2,259

Drain Eq 575-445 1,284 623 661

Inmate C 595-351 355 239 116

Telephon 668-265 59 53 6

FB Funds ALL-851 2,544 792 1,752

Insuranc 680-851 106 21 85

Ret Hlth 736-852 1,758 462 1,296

Drain SA ALL-445 3,399 1,916 1,483

Other 2,474 480 1,994

Schedule 10.5






MAXCAP8/23/2018 12:13:42 PM

Page C-135


Direct Bill 0 0 0

Total 194,679 79,900 114,779

Schedule 10.5






MAXCAP8/23/2018 12:13:42 PM

Page C-136

The Monroe County Parks Department provides snow removal and grounds maintenance for

County owned facilities. The cost of providing this service has been separated into separate activities to

identify those locations serviced by county employees and those locations serviced by outside vendors.

Those locations serviced by county employees have been allocated based on the number of hours by

benefiting location. Cost associated with locations which house multiple occupants has been allocated to

the Purchasing & Property Maintenance schedule for redistribution. Locations serviced by outside

vendors have been allocated based on the dollar amount of expenses by benefiting location. Those

facilities with multiple occupants have been allocated directly to the Maintenance Department for

redistribution to the benefiting facility.

The remaining costs identified under the parks operation have not been allocated for the purpose

of this plan.


are, in turn, reallocated to the recipient departments according to the initial distribution established for this


charges.







For Department Parks Maintenance

Page C-137



Inbound Costs:


County Administrator 823 213 1,036

Finance Department 2,478 731 3,209




Treasurer 803 108 911

General Expense 741 741

Printing -1 -1




Schedule 11.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Parks Maintenance


MAXCAP8/23/2018 12:13:44 PM

Page C-138

Total G&A Bldg & Grounds Contract Serv Parks/Drain**

Wages & Benefits

SALARIES & WAGES 54,543 0 12,326 0 42,217

FRINGE BENEFITS 47,585 0 10,754 0 36,831


Supplies 1,569 0 355 0 1,214

Vehicle Expense 3,914 0 885 0 3,029

Contract Services 41,685 0 0 11,043 30,642

Telephone 768 0 174 0 594

Insurance 560 0 127 0 433

Utilities 3,868 0 0 0 3,868

Equipment Maint 6,553 0 1,481 0 5,072

Grounds Maint 29,708 0 0 0 29,708

Departmental Total


Deductions


Functional Cost 190,753 0 26,102 11,043 153,608

Allocation Step 1

Inbound - All Others 14,162 0 3,193 0 10,969

Reallocate Admin Costs 0 0 0 0


1st Allocation 40,338 0 29,295 11,043 0

Allocation Step 2

Inbound - All Others 2,592 0 571 0 2,021



Total For Parks Maintenance

Schedule .3 Total 40,909 0 29,866 11,043 0

Schedule 11.3







MAXCAP8/23/2018 12:13:43 PM

Page C-139

Allocation Basis: Number of hours by location

Allocation Source: Grounds maintenance schedule


UnitsAllocation

PctGross


AllocationStep 1


Property Maintenance 420.00 80.000000 23,443 23,443 465 23,908

AC 101-430 17.50 3.333333 975 975 16 991

Hist Com 283-803 35.00 6.666667 1,951 1,951 37 1,988

Fairview 291-670 35.00 6.666667 1,951 1,951 37 1,988

Child C 292-ALL 17.50 3.333333 975 975 16 991

Schedule .4 Total for Bldg & Grounds 525.00 100.000000 29,295 29,295 571 29,866

Schedule 11.4.1






MAXCAP8/23/2018 12:13:44 PM

Activity - Bldg & Grounds

Page C-140

Allocation Basis: Dollar amount of charges by department



UnitsAllocation

PctGross


AllocationStep 1



Schedule .4 Total for Contract Serv 11,043 100.000000 11,043 11,043 0 11,043

Schedule 11.4.2






MAXCAP8/23/2018 12:13:44 PM

Activity - Contract Serv

Page C-141

Receiving Department Total Bldg & Grounds Contract Serv

Property Maintenance 34,951 23,908 11,043

AC 101-430 991 991 0

Hist Com 283-803 1,988 1,988 0

Fairview 291-670 1,988 1,988 0

Child C 292-ALL 991 991 0

Direct Bill 0 0 0

Total 40,909 29,866 11,043

Schedule 11.5






MAXCAP8/23/2018 12:13:43 PM

Page C-142

This schedule identifies the costs of building maintenance which includes wages, utilities, lease

payments, etc., for all County property and have been identified for each of the benefiting facilities. The

cost of this department has been separated into the following activities based on the assigned





Courthouse - maintenance is allocated to occupant departments based on the assigned square

footage by benefiting department.

51 Macomb – maintenance is allocated to occupant departments based on assigned square


Drain Commission – maintenance is allocated to occupant departments based on assigned

square footage by benefiting department.

Stoner-Kemmerling Building - maintenance is allocated to occupant departments based on

assigned square footage by benefiting department.

Health - maintenance costs were allocated based on assigned square footage by benefiting

department.

Magistrate/District Court - maintenance costs are allocated directly to the District Court.

MSU Extension - maintenance is allocated to occupant departments based on assigned square


LEC - maintenance costs are allocated between Jail and the City of Monroe based on the

percentage of assigned space.

Emergency Services Building - maintenance is allocated to occupant departments based on

assigned square footage by benefiting department.






For Department Property Maintenance

Page C-143

Other Buildings – this activity identifies the costs of providing maintenance at locations that are

occupied by a single occupant. The basis of allocation is the dollar amount of assigned wages by

benefiting department.

Storage Building - this activity identifies the costs of utilities and maintenance at the emergency

services storage building. The basis of allocation is the number of assigned square feet by benefiting

department.

Other Services – this activity includes building costs related to specific departments. The costs

included in this activity have been allocated based on the dollar amount of expense by benefiting

department.

Finance – the Property Maintenance schedule included wages of employees that are more

appropriately allocated within the Finance Department schedule of the cost allocation plan. The costs

included in this activity have been allocated based on the dollar amount of wages by benefiting

department.


are, in turn, reallocated to the recipient departments according to the initial distribution established for this


charges.








Page C-144



Cost Adjustments:

Courthouse Security 91,858

Misc Reimb -1,725

Misc Revenue -1,499


Inbound Costs:






Telephone Support 1,087 545 1,632

Human Resources 2,147 225 2,372

Treasurer 1,672 223 1,895

Parks Maintenance 34,486 465 34,951



Printing -29 -29



Total To Be Allocated: 1,020,840 20,467 1,041,307

Schedule 12.2






MAXCAP8/23/2018 12:13:45 PM

Page C-145

Total G&A Courthouse 51 Macomb Drain Building

Wages & Benefits

SALARIES & WAGES 153,403 0 54,851 2,018 5,062

FRINGE BENEFITS 132,469 0 47,371 1,749 4,371


Office Supplies 2,613 0 936 34 86

Building Operations 9,775 0 3,852 142 356

Janitorial Supplies 17,621 0 13,469 460 416

Cont Serv Specific 159,920 0 116,580 4,535 4,550

Refuse 4,216 0 0 0 0

Operating Exp 4,696 0 1,679 62 155

Electricity 134,493 0 94,698 5,023 18,607

Water 12,697 0 8,228 733 2,286

Heat 32,688 0 24,208 1,207 3,005

Maint Specific 76,505 0 47,560 557 0

Maint General 103,530 0 74,903 2,557 7,848

Equipment Maint 847 0 303 11 28

Grounds Maint 3,667 0 1,311 48 121

Departmental Total


Deductions


Cost Adjustments

Courthouse Security 91,858 0 91,858 0 0

Misc Reimb (1,725) (1,725) 0 0 0

Misc Revenue (1,499) 0 (1,499) 0 0

Functional Cost 937,774 (1,725) 580,308 19,136 46,891

Allocation Step 1Inbound - Parks Maintenance: Bldg & Grounds 23,443 0 9,226 312 1,953

Inbound - Parks Maintenance: Contract Serv 11,043 0 2,299 79 0

Inbound - Equipment Depreciation 16,150 3,325 12,825 0 0

Inbound - All Others 32,430 32,430 0 0 0

Reallocate Admin Costs (34,030) 17,014 580 519


1st Allocation 1,020,840 0 621,672 20,107 49,363

Allocation Step 2Inbound - Parks Maintenance: Bldg & Grounds 465 0 194 5 38


Reallocate Admin Costs (20,002) 10,014 336 307


2nd Allocation 20,467 0 10,208 341 345

Total For Property Maintenance

Schedule .3 Total 1,041,307 0 631,880 20,448 49,708

Schedule 12.3







MAXCAP8/23/2018 12:13:46 PM

Page C-146

Stoner Building Health Building Magist Dist Ct MSU Extension LEC Building

Wages & Benefits

SALARIES & WAGES 4,716 7,507 571 1,995 27,243

FRINGE BENEFITS 4,067 6,478 490 1,722 23,526


Office Supplies 80 128 10 34 464

Building Operations 331 527 40 140 1,914

Janitorial Supplies 1,316 0 159 557 0

Cont Serv Specific 6,175 1,790 2,340 2,600 0

Refuse 0 0 473 1,510 0

Operating Exp 144 230 17 61 834

Electricity 11,483 0 2,892 0 0

Water 1,150 0 158 0 0

Heat 2,848 0 1,420 0 0

Maint Specific 10,525 557 3,132 0 0

Maint General 7,320 0 890 3,096 0


Grounds Maint 113 179 14 48 651

Departmental Total


Deductions


Cost Adjustments

Courthouse Security 0 0 0 0 0

Misc Reimb 0 0 0 0 0

Misc Revenue 0 0 0 0 0

Functional Cost 50,294 17,437 12,609 11,774 54,782

Allocation Step 1Inbound - Parks Maintenance: Bldg & Grounds 899 1,953 976 976 5,195

Inbound - Parks Maintenance: Contract Serv 225 0 2,117 2,183 1,297

Inbound - Equipment Depreciation 0 0 0 0 0

Inbound - All Others 0 0 0 0 0

Reallocate Admin Costs 1,657 2,641 198 262 9,592


1st Allocation 53,075 22,031 15,900 15,195 70,866



Reallocate Admin Costs 973 1,552 113 150 5,638


2nd Allocation 987 1,590 131 168 5,740


Schedule .3 Total 54,062 23,621 16,031 15,363 76,606

Schedule 12.3







MAXCAP8/23/2018 12:13:46 PM

Page C-147

LEC Custodial Emerg Serv Bldg Other Buildings Storage Bldg Other Services

Wages & Benefits

SALARIES & WAGES 5,357 4,461 25,389 0 0

FRINGE BENEFITS 4,623 3,855 21,924 0 0


Office Supplies 91 76 432 0 0

Building Operations 376 314 1,783 0 0

Janitorial Supplies 0 1,244 0 0 0

Cont Serv Specific 5,625 15,600 0 0 125

Refuse 0 0 0 0 2,233

Operating Exp 164 137 777 0 0

Electricity 0 0 0 1,320 470

Water 0 0 0 142 0

Heat 0 0 0 0 0

Maint Specific 5,411 8,206 0 0 557

Maint General 0 6,916 0 0 0


Grounds Maint 128 107 607 0 0

Departmental Total


Deductions


Cost Adjustments

Courthouse Security 0 0 0 0 0

Misc Reimb 0 0 0 0 0

Misc Revenue 0 0 0 0 0

Functional Cost 21,805 40,941 51,052 1,462 3,385

Allocation Step 1Inbound - Parks Maintenance: Bldg & Grounds 0 1,953 0 0 0

Inbound - Parks Maintenance: Contract Serv 0 2,843 0 0 0

Inbound - Equipment Depreciation 0 0 0 0 0


Reallocate Admin Costs 0 1,567 0 0 0


1st Allocation 21,805 47,304 51,052 1,462 3,385



Reallocate Admin Costs 0 919 0 0 0




Schedule .3 Total 21,805 48,261 51,052 1,462 3,385

Schedule 12.3







MAXCAP8/23/2018 12:13:46 PM

Page C-148

Finance

Wages & Benefits

SALARIES & WAGES 14,233

FRINGE BENEFITS 12,293


Office Supplies 242

Building Operations 0

Janitorial Supplies 0

Cont Serv Specific 0

Refuse 0

Operating Exp 436

Electricity 0

Water 0

Heat 0

Maint Specific 0

Maint General 0

Equipment Maint 79

Grounds Maint 340

Departmental Total


Deductions


Cost Adjustments

Courthouse Security 0

Misc Reimb 0

Misc Revenue 0


Allocation Step 1Inbound - Parks Maintenance: Bldg & Grounds 0

Inbound - Parks Maintenance: Contract Serv 0

Inbound - Equipment Depreciation 0

Inbound - All Others 0


Unallocated Costs 0


Allocation Step 2Inbound - Parks Maintenance: Bldg & Grounds 0



Unallocated Costs 0

2nd Allocation 0



Schedule 12.3







MAXCAP8/23/2018 12:13:46 PM

Page C-149




UnitsAllocation

PctGross


AllocationStep 1




County Clerk 4,456 8.752873 54,412 54,412 54,412



Human Resources 1,487 2.920898 18,158 18,158 18,158


Printing 596 1.170716 7,275 7,275 153 7,428

Cir Ct 101-131 4,759 9.348052 58,108 58,108 1,264 59,372

Dist Ct 101-136 7,540 14.810741 92,074 92,074 2,012 94,086

DC Prob 101-136.10 3,000 5.892868 36,630 36,630 793 37,423

FOC 215-141 7,476 14.685026 91,292 91,292 1,994 93,286

Prob Ct 101-148 8,562 16.818245 104,587 104,587 2,329 106,916

Guardian 101-149 178 0.349643 2,173 2,173 45 2,218

Pros Aty 101-267 3,200 6.285726 39,075 39,075 848 39,923

Work Ser 101-351.40 240 0.471429 2,931 2,931 62 2,993

Planning 101-721 2,666 5.236795 32,556 32,556 708 33,264

Schedule .4 Total for Courthouse 50,909 100.000000 621,672 621,672 10,208 631,880

Schedule 12.4.1



Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance


MAXCAP8/23/2018 12:13:46 PM

Activity - Courthouse

Page C-150




UnitsAllocation

PctGross


AllocationStep 1


Treasurer 1,550 36.046511 7,247 7,247 7,247

Equaliz 101-257.01 1,550 36.046512 7,249 7,249 200 7,449

ROD 101-268 1,200 27.906977 5,611 5,611 141 5,752

Schedule .4 Total for 51 Macomb 4,300 100.000000 20,107 20,107 341 20,448

Schedule 12.4.2





MAXCAP8/23/2018 12:13:46 PM

Activity - 51 Macomb

Page C-151




UnitsAllocation

PctGross


AllocationStep 1


Drain 101-275 16,074 98.167827 48,460 48,460 340 48,800

Co Agcy 565-536 300 1.832173 903 903 5 908

Schedule .4 Total for Drain Building 16,374 100.000000 49,363 49,363 345 49,708

Schedule 12.4.3





MAXCAP8/23/2018 12:13:46 PM

Activity - Drain Building

Page C-152




UnitsAllocation

PctGross


AllocationStep 1


County Clerk 426 5.021808 2,665 2,665 2,665

Dist Ct 101-136 432 5.092538 2,702 2,702 49 2,751

FOC 215-141 222 2.616999 1,387 1,387 25 1,412

Adult Pr 101-151 6,255 73.735707 39,140 39,140 780 39,920

Other 1,148 13.532948 7,181 7,181 133 7,314

Schedule .4 Total for Stoner Building 8,483 100.000000 53,075 53,075 987 54,062

Schedule 12.4.4





MAXCAP8/23/2018 12:13:46 PM

Activity - Stoner Building

Page C-153




UnitsAllocation

PctGross


AllocationStep 1


Health 221-601 20,717 82.154896 18,100 18,100 1,309 19,409

Dental Clinic 4,500 17.845104 3,931 3,931 281 4,212

Schedule .4 Total for Health Building 25,217 100.000000 22,031 22,031 1,590 23,621

Schedule 12.4.5





MAXCAP8/23/2018 12:13:46 PM

Activity - Health Building

Page C-154

Allocation Basis: Direct allocation to District Court

Allocation Source: Facilities Director


UnitsAllocation

PctGross


AllocationStep 1


Dist Ct 101-136 100 100.000000 15,900 15,900 131 16,031

Schedule .4 Total for Magist Dist Ct 100 100.000000 15,900 15,900 131 16,031

Schedule 12.4.6





MAXCAP8/23/2018 12:13:46 PM

Activity - Magist Dist Ct

Page C-155




UnitsAllocation

PctGross


AllocationStep 1


Coop Ext 101-261.05 4,025 60.074626 9,132 9,132 105 9,237

Aging 101-672 1,235 18.432836 2,801 2,801 30 2,831

Vet Bure 101-682 934 13.940299 2,117 2,117 22 2,139

Vets Aff 293-All 506 7.552239 1,145 1,145 11 1,156

Schedule .4 Total for MSU Extension 6,700 100.000000 15,195 15,195 168 15,363

Schedule 12.4.7





MAXCAP8/23/2018 12:13:46 PM

Activity - MSU Extension

Page C-156

Allocation Basis: Percentage of assigned space by department



UnitsAllocation

PctGross


AllocationStep 1


Jail 101-351 88 88.000000 62,366 62,366 5,061 67,427

City Jail Space 12 12.000000 8,500 8,500 679 9,179

Schedule .4 Total for LEC Building 100 100.000000 70,866 70,866 5,740 76,606

Schedule 12.4.8





MAXCAP8/23/2018 12:13:46 PM

Activity - LEC Building

Page C-157

Allocation Basis: Direct allocation to Jail

Allocation Source: Property Maintenance


UnitsAllocation

PctGross


AllocationStep 1


Jail 101-351 100 100.000000 21,805 21,805 21,805

Schedule .4 Total for LEC Custodial 100 100.000000 21,805 21,805 0 21,805

Schedule 12.4.9





MAXCAP8/23/2018 12:13:46 PM

Activity - LEC Custodial

Page C-158




UnitsAllocation

PctGross


AllocationStep 1



Emerg M 101-426 5,660 52.499768 24,842 24,842 529 25,371

Dispatch 261-325 4,724 43.817828 20,722 20,722 428 21,150

Schedule .4 Total for Emerg Serv Bldg 10,781 100.000000 47,304 47,304 957 48,261

Schedule 12.4.10





MAXCAP8/23/2018 12:13:46 PM

Activity - Emerg Serv Bldg

Page C-159

Allocation Basis: Dollar amount of assigned wages by department



UnitsAllocation

PctGross


AllocationStep 1


AC 101-430 3,040 11.973689 6,113 6,113 6,113

Fed Pris 251-351 10,719 42.219071 21,554 21,554 21,554

Hist Com 283-803 5,955 23.455040 11,974 11,974 11,974

Fairview 291-670 3,910 15.400370 7,862 7,862 7,862

Child C 292-ALL 1,765 6.951830 3,549 3,549 3,549

Schedule .4 Total for Other Buildings 25,389 100.000000 51,052 51,052 0 51,052

Schedule 12.4.11





MAXCAP8/23/2018 12:13:46 PM

Activity - Other Buildings

Page C-160


Allocation Source: Facilities


UnitsAllocation

PctGross


AllocationStep 1


Sheriff 101-301.00 7,560 70.000000 1,023 1,023 1,023

Emerg M 101-426 540 5.000000 73 73 73

Health 221-601 2,700 25.000000 366 366 366

Schedule .4 Total for Storage Bldg 10,800 100.000000 1,462 1,462 0 1,462

Schedule 12.4.12





MAXCAP8/23/2018 12:13:46 PM

Activity - Storage Bldg

Page C-161

Allocation Basis: Dollar amount of custodial services by location



UnitsAllocation

PctGross


AllocationStep 1


Parks 208-751 827 24.431315 827 827 827

Hist Com 283-803 2,088 61.683899 2,088 2,088 2,088

Other 470 13.884786 470 470 470

Schedule .4 Total for Other Services 3,385 100.000000 3,385 3,385 0 3,385

Schedule 12.4.13





MAXCAP8/23/2018 12:13:46 PM

Activity - Other Services

Page C-162

Allocation Basis: Assigned wages by department

Allocation Source: Finance Department


UnitsAllocation

PctGross


AllocationStep 1



Schedule .4 Total for Finance 14,233 100.000000 27,623 27,623 0 27,623

Schedule 12.4.14





MAXCAP8/23/2018 12:13:46 PM

Activity - Finance

Page C-163

Receiving Department Total Courthouse 51 Macomb Drain Building Stoner Building

Board of Commissioners 23,920 23,920 0 0 0

County Administrator 16,128 16,128 0 0 0

County Clerk 57,077 54,412 0 0 2,665


Information Services 12,262 10,522 0 0 0

Human Resources 18,158 18,158 0 0 0

Treasurer 7,247 0 7,247 0 0


Printing 7,428 7,428 0 0 0

Cir Ct 101-131 59,372 59,372 0 0 0

Dist Ct 101-136 112,868 94,086 0 0 2,751

DC Prob 101-136.10 37,423 37,423 0 0 0

FOC 215-141 94,698 93,286 0 0 1,412

Prob Ct 101-148 106,916 106,916 0 0 0

Guardian 101-149 2,218 2,218 0 0 0

Adult Pr 101-151 39,920 0 0 0 39,920

Equaliz 101-257.01 7,449 0 7,449 0 0

Coop Ext 101-261.05 9,237 0 0 0 0

Pros Aty 101-267 39,923 39,923 0 0 0

ROD 101-268 5,752 0 5,752 0 0

Drain 101-275 48,800 0 0 48,800 0

Sheriff 101-301.00 1,023 0 0 0 0

Jail 101-351 89,232 0 0 0 0

Work Ser 101-351.40 2,993 2,993 0 0 0

Emerg M 101-426 25,444 0 0 0 0

AC 101-430 6,113 0 0 0 0

Aging 101-672 2,831 0 0 0 0

Vet Bure 101-682 2,139 0 0 0 0

Planning 101-721 33,264 33,264 0 0 0

Parks 208-751 827 0 0 0 0

Health 221-601 19,775 0 0 0 0

Fed Pris 251-351 21,554 0 0 0 0

Dispatch 261-325 21,150 0 0 0 0

Hist Com 283-803 14,062 0 0 0 0

Fairview 291-670 7,862 0 0 0 0

Child C 292-ALL 3,549 0 0 0 0

Vets Aff 293-All 1,156 0 0 0 0

Co Agcy 565-536 908 0 0 908 0


City Jail Space 9,179 0 0 0 0

Other 7,784 0 0 0 7,314


Total 1,041,307 631,880 20,448 49,708 54,062

Schedule 12.5






MAXCAP8/23/2018 12:13:45 PM

Page C-164

Receiving Department Health Building Magist Dist Ct MSU Extension LEC Building LEC Custodial




Finance Department 0 0 0 0 0



Treasurer 0 0 0 0 0


Printing 0 0 0 0 0

Cir Ct 101-131 0 0 0 0 0

Dist Ct 101-136 0 16,031 0 0 0

DC Prob 101-136.10 0 0 0 0 0

FOC 215-141 0 0 0 0 0

Prob Ct 101-148 0 0 0 0 0

Guardian 101-149 0 0 0 0 0

Adult Pr 101-151 0 0 0 0 0

Equaliz 101-257.01 0 0 0 0 0

Coop Ext 101-261.05 0 0 9,237 0 0

Pros Aty 101-267 0 0 0 0 0

ROD 101-268 0 0 0 0 0

Drain 101-275 0 0 0 0 0

Sheriff 101-301.00 0 0 0 0 0

Jail 101-351 0 0 0 67,427 21,805

Work Ser 101-351.40 0 0 0 0 0

Emerg M 101-426 0 0 0 0 0

AC 101-430 0 0 0 0 0

Aging 101-672 0 0 2,831 0 0

Vet Bure 101-682 0 0 2,139 0 0

Planning 101-721 0 0 0 0 0

Parks 208-751 0 0 0 0 0

Health 221-601 19,409 0 0 0 0

Fed Pris 251-351 0 0 0 0 0

Dispatch 261-325 0 0 0 0 0

Hist Com 283-803 0 0 0 0 0

Fairview 291-670 0 0 0 0 0

Child C 292-ALL 0 0 0 0 0

Vets Aff 293-All 0 0 1,156 0 0

Co Agcy 565-536 0 0 0 0 0


City Jail Space 0 0 0 9,179 0

Other 0 0 0 0 0


Total 23,621 16,031 15,363 76,606 21,805

Schedule 12.5






MAXCAP8/23/2018 12:13:45 PM

Page C-165

Receiving Department Emerg Serv Bldg Other Buildings Storage Bldg Other Services Finance




Finance Department 0 0 0 0 27,623



Treasurer 0 0 0 0 0


Printing 0 0 0 0 0

Cir Ct 101-131 0 0 0 0 0

Dist Ct 101-136 0 0 0 0 0

DC Prob 101-136.10 0 0 0 0 0

FOC 215-141 0 0 0 0 0

Prob Ct 101-148 0 0 0 0 0

Guardian 101-149 0 0 0 0 0

Adult Pr 101-151 0 0 0 0 0

Equaliz 101-257.01 0 0 0 0 0

Coop Ext 101-261.05 0 0 0 0 0

Pros Aty 101-267 0 0 0 0 0

ROD 101-268 0 0 0 0 0

Drain 101-275 0 0 0 0 0

Sheriff 101-301.00 0 0 1,023 0 0

Jail 101-351 0 0 0 0 0

Work Ser 101-351.40 0 0 0 0 0

Emerg M 101-426 25,371 0 73 0 0

AC 101-430 0 6,113 0 0 0

Aging 101-672 0 0 0 0 0

Vet Bure 101-682 0 0 0 0 0

Planning 101-721 0 0 0 0 0

Parks 208-751 0 0 0 827 0

Health 221-601 0 0 366 0 0

Fed Pris 251-351 0 21,554 0 0 0

Dispatch 261-325 21,150 0 0 0 0

Hist Com 283-803 0 11,974 0 2,088 0

Fairview 291-670 0 7,862 0 0 0

Child C 292-ALL 0 3,549 0 0 0

Vets Aff 293-All 0 0 0 0 0

Co Agcy 565-536 0 0 0 0 0

Dental Clinic 0 0 0 0 0


Other 0 0 0 470 0


Total 48,261 51,052 1,462 3,385 27,623

Schedule 12.5






MAXCAP8/23/2018 12:13:45 PM

Page C-166

Monroe County makes appropriations to several general accounts, which are used for certain

operating expenses of all County departments. Several of these expenses have been identified for

allocation within this plan. The costs identified have been allocated as follows:

Accounting Services - the State of Michigan requires the County to provide an annual audit by

an independent auditor. Costs for this audit are paid from a central account. The cost of the audit plus

the cost of preparing the cost allocation plan has been allocated to all County departments based on the

number of accounting transactions processed for each department.

Specific Services – expenses paid from the General Expense department that can be directly

assigned to a specific department are accounted for in this function. The expenses were analyzed and

allocated based on the dollar amount of expenses by benefiting department.

Legal Services – this function identifies the costs associated with legal services. The basis of

allocation is the number of legal services hours by benefiting department.

Employee Services – this function includes the costs of professional services associated with

unemployment, pension, and EEOC. The basis of allocation is the number of employees by department.




charges.







For Department General Expense

Page C-167



Inbound Costs:





Total Allocated Additions: 2,994 828 3,822 3,822

Total To Be Allocated: 464,284 828 465,112

Schedule 13.2






MAXCAP8/23/2018 12:13:47 PM

Page C-168

Total G&A Accounting Serv Specific Serv Legal Services

Wages & Benefits




Supplies 1,138 0 0 0 0

Accounting Services 71,365 0 71,365 0 0

Legal Services 164,168 0 0 1,231 75,687

Telephone 33,189 0 0 33,189 0

Internet Services 16,310 0 0 14,325 1,985

Computer Maint 175,120 0 0 175,120 0

Departmental Total


Deductions


Functional Cost 461,290 0 71,365 223,865 77,672

Allocation Step 1


Reallocate Admin Costs (2,994) 463 1,451 505


1st Allocation 464,284 0 71,828 225,316 78,177

Allocation Step 2


Reallocate Admin Costs (828) 128 399 141


2nd Allocation 828 0 128 399 141

Total For General Expense

Schedule .3 Total 465,112 0 71,956 225,715 78,318

Schedule 13.3







MAXCAP8/23/2018 12:13:47 PM

Page C-169

Employee Serv.

Wages & Benefits

SALARIES & WAGES 0

FRINGE BENEFITS 0


Supplies 1,138

Accounting Services 0

Legal Services 87,250

Telephone 0

Internet Services 0

Computer Maint 0

Departmental Total


Deductions



Allocation Step 1



Unallocated Costs 0


Allocation Step 2



Unallocated Costs 0

2nd Allocation 160

Total For General Expense


Schedule 13.3







MAXCAP8/23/2018 12:13:47 PM

Page C-170


UnitsAllocation

PctGross


AllocationStep 1




County Clerk 3,147 3.588288 2,577 2,577 2,577


Information Services 495 0.564411 406 406 406

Human Resources 332 0.378555 271 271 271

Treasurer 4,328 4.934893 3,544 3,544 3,544



General Expense 145 0.165333 118 118 118

Printing 340 0.387676 278 278 278

Retiree Insurance 114 0.129986 93 93 93

Cir Ct 101-131 3,012 3.434357 2,465 2,465 4 2,469

Dist Ct 101-136 2,570 2.930378 2,104 2,104 4 2,108

DC Prob 101-136.10 554 0.631685 454 454 454

DC Vets 101-136.50 241 0.274794 197 197 197

MH Court 101-136.60 325 0.370573 265 265 265

FOC 215-141 1,355 1.545005 1,110 1,110 1 1,111

Prob Ct 101-148 4,252 4.848236 3,482 3,482 6 3,488

Guardian 101-149 27 0.030786 22 22 22

Adult Pr 101-151 341 0.388817 278 278 278

Remonum 101-245 103 0.117443 84 84 84

Equaliz 101-257.01 407 0.464072 332 332 332

Coop Ext 101-261.05 215 0.245148 176 176 176

Election 101-262 72 0.082096 59 59 59

Ice Oper 101-265.11 55 0.062712 45 45 45

Pros Aty 101-267 1,527 1.741123 1,251 1,251 1 1,252

Crime V 101-267.50 276 0.314702 226 226 226

ROD 101-268 1,434 1.635082 1,174 1,174 1 1,175

Drain 101-275 555 0.632825 455 455 455

Soil 101-275.20 270 0.307861 221 221 221

IDEP Grt 101-275.30 64 0.072974 52 52 52

Bldg Aut 101-279 12 0.013683 10 10 10

Sheriff 101-301.00 2,518 2.871086 2,062 2,062 4 2,066

S Detecv 101-301.01 252 0.287337 206 206 206

S Mantis 101-301.02 264 0.301019 216 216 216

S Road 101-301.03 431 0.491437 352 352 352

S Record 101-301.04 240 0.273654 196 196 196

S Youth 101-301.05 239 0.272514 195 195 195

S Drug 101-301.06 6 0.006841 5 5 5

S Local 101-301.10 405 0.461791 331 331 331

S School 101-301.11 272 0.310141 222 222 222

Justic16 101-301.54 60 0.068413 49 49 49

Aviation 101-301.99 42 0.047889 34 34 34

2nd Road 101-316 278 0.316983 227 227 227

Special 101-317 159 0.181296 130 130 130

Traffic 101-321.48 37 0.042188 30 30 30

Safe Com 101-321.49 140 0.159631 114 114 114

MI Just 101-321.63 12 0.013683 10 10 10

Marine S 101-331 130 0.148229 106 106 106

Jail 101-351 1,985 2.263346 1,625 1,625 1 1,626

Work Rel 101-351.03 116 0.132266 94 94 94

Schedule 13.4.1






MAXCAP8/23/2018 12:13:47 PM

Activity - Accounting Serv

Page C-171


UnitsAllocation

PctGross


AllocationStep 1


Med Serv 101-351.05 110 0.125425 90 90 90

Work Ser 101-351.40 614 0.700098 503 503 503

Emerg M 101-426 694 0.791316 568 568 1 569

OPSG Gt 101-426.6X 142 0.161912 116 116 116

UASI 101-426.7X 404 0.460651 330 330 330

AC 101-430 771 0.879113 631 631 1 632

Med Exam 101-648 523 0.596338 429 429 429

Aging 101-672 544 0.620282 446 446 446

Vet Bure 101-682 250 0.285056 204 204 204

Planning 101-721 634 0.722903 519 519 519

Plat Bd 101-723 1 0.001140 1 1 1

Econ Dev 101-728 5 0.005701 4 4 4

Boundry 101-729 2 0.002280 2 2 2

Road Com 201-449 218 0.248569 178 178 178

Parks 208-751 117 0.133406 95 95 95

Ambulanc 210-651 75 0.085517 61 61 61

Health 221-601 16,279 18.561723 13,369 13,369 75 13,444

AC Donat 230-430 71 0.080956 58 58 58

Fed Pris 251-351 1,266 1.443525 1,036 1,036 1 1,037

Cor Trng 252-320 114 0.129986 93 93 93

Prin Res 255-233 49 0.055871 40 40 40

ROD Auto 256-268 450 0.513101 368 368 368

Bud Stab 257-896 2 0.002280 2 2 2

Conceal 260-215 511 0.582655 419 419 419

Dispatch 261-325 839 0.956649 687 687 1 688

Marriage 262-166 263 0.299879 215 215 215

Drug For 263-267 194 0.221204 159 159 159

Drug Eng 264-310 33 0.037627 27 27 27

Fed Fort 265-310 25 0.028506 20 20 20

Mantis 266-311 320 0.364872 261 261 261

Non Drug 267-311 17 0.019384 14 14 14

Mantis 368-311 24 0.027365 20 20 20

Law Libr 269-145 31 0.035347 25 25 25

Library 271-790 287 0.327245 235 235 235

Emp/Trng 27X-ALL 9,527 10.862922 7,802 7,802 15 7,817

Sen Citz 280-970 577 0.657910 473 473 473

Museum 282-803 4 0.004561 3 3 3

Hist Com 283-803 1,899 2.165287 1,555 1,555 1 1,556

MJTF 285-320 101 0.115163 82 82 82

Soc Serv 290-670 51 0.058151 41 41 41

Fairview 291-670 1,553 1.770769 1,272 1,272 1 1,273

Child C 292-ALL 2,366 2.697772 1,936 1,936 4 1,940

Vets Aff 293-All 465 0.530205 380 380 380

Vet Trus 294-683 2 0.002280 2 2 2

BA DSF 45 0.051310 37 37 37

Cap Impv 392-601 20 0.022804 16 16 16

BA CPF 4 0.004561 3 3 3

Delq Tax 516-529 890 1.014800 728 728 1 729

Delq Tax 53X-250 252 0.287337 206 206 206

Prop Tax 554-254 1,123 1.280473 920 920 1 921

Co Agcy 565-536 770 0.877973 631 631 1 632

Revolv L 574-690 2 0.002280 2 2 2

Schedule 13.4.1






MAXCAP8/23/2018 12:13:47 PM


Page C-172

Allocation Basis: Total number of accounting transaction by department



UnitsAllocation

PctGross


AllocationStep 1


Drain Eq 575-445 562 0.640806 460 460 460

Inmate C 595-351 242 0.275934 198 198 198

Ofc Eq 664-290 68 0.077535 55 55 55

Telephon 668-265 66 0.075255 54 54 54

FB Funds ALL-851 1,285 1.465189 1,052 1,052 1 1,053

Insuranc 680-851 35 0.039908 28 28 28

Retire 731-851 703 0.801578 575 575 1 576

Drain SA ALL-445 1,362 1.552986 1,115 1,115 1 1,116

Other 467 0.532485 382 382 382

Schedule .4 Total for Accounting Serv 87,702 100.000000 71,828 71,828 128 71,956

Schedule 13.4.1






MAXCAP8/23/2018 12:13:47 PM


Page C-173

Allocation Basis: Dollar amount of expenditures by department



UnitsAllocation

PctGross


AllocationStep 1


Board of Commissioners 412.54 0.184281 416 416 416


Finance Department 63,609.75 28.414307 64,021 64,021 64,021

Information Services 112,074.72 50.063479 112,807 112,807 112,807

Telephone Support 33,189.40 14.825617 33,403 33,403 33,403

Human Resources 100.00 0.044670 100 100 100

Cir Ct 101-131 2,377.66 1.062094 2,392 2,392 66 2,458

Dist Ct 101-136 1,591.73 0.711022 1,602 1,602 41 1,643

FOC 215-141 1,591.66 0.710990 1,602 1,602 41 1,643

Prob Ct 101-148 1,611.18 0.719710 1,621 1,621 42 1,663

Pros Aty 101-267 5,521.88 2.466609 5,556 5,556 174 5,730

Sheriff 101-301.00 566.55 0.253076 570 570 15 585

Other 805.61 0.359864 810 810 20 830

Schedule .4 Total for Specific Serv 223,865.22 100.000000 225,316 225,316 399 225,715

Schedule 13.4.2






MAXCAP8/23/2018 12:13:47 PM

Activity - Specific Serv

Page C-174

Allocation Basis: Number of hours by department



UnitsAllocation

PctGross


AllocationStep 1


County Administrator 353.90 59.539030 46,556 46,556 46,556

County Clerk 41.90 7.049125 5,509 5,509 5,509

Human Resources 4.50 0.757066 591 591 591

Cir Ct 101-131 1.00 0.168237 132 132 132

Pros Aty 101-267 3.60 0.605653 473 473 1 474

ROD 101-268 2.00 0.336474 262 262 1 263

Drain 101-275 2.50 0.420592 328 328 1 329

Sheriff 101-301.00 21.00 3.532974 2,761 2,761 14 2,775

AC 101-430 13.70 2.304845 1,801 1,801 7 1,808

Road Com 201-449 1.40 0.235532 184 184 184

Health 221-601 2.00 0.336474 262 262 1 263

Prop Tax 554-254 2.00 0.336474 262 262 1 263

Other 144.90 24.377524 19,056 19,056 115 19,171

Schedule .4 Total for Legal Services 594.40 100.000000 78,177 78,177 141 78,318

Schedule 13.4.3






MAXCAP8/23/2018 12:13:47 PM

Activity - Legal Services

Page C-175


UnitsAllocation

PctGross


AllocationStep 1




County Clerk 17.57 3.378197 3,006 3,006 3,006

Finance Department 3.00 0.576812 513 513 513

Information Services 6.35 1.220919 1,086 1,086 1,086

Human Resources 2.09 0.401846 357 357 357

Treasurer 3.89 0.747933 665 665 665

Parks Maintenance 1.49 0.286483 254 254 254

Property Maintenance 4.46 0.857527 762 762 762

Printing 0.59 0.113440 100 100 100

Cir Ct 101-131 12.36 2.376466 2,114 2,114 4 2,118

Dist Ct 101-136 32.21 6.193040 5,508 5,508 11 5,519

DC Prob 101-136.10 10.38 1.995770 1,774 1,774 3 1,777

DC Vets 101-136.50 0.31 0.059604 53 53 53

MH Court 101-136.60 0.68 0.130744 116 116 116

FOC 215-141 24.51 4.712555 4,191 4,191 7 4,198

Prob Ct 101-148 22.24 4.276101 3,804 3,804 6 3,810

Equaliz 101-257.01 3.00 0.576812 513 513 513

Coop Ext 101-261.05 0.92 0.176889 157 157 157

Pros Aty 101-267 18.37 3.532013 3,142 3,142 6 3,148

Crime V 101-267.50 2.34 0.449913 401 401 401

ROD 101-268 3.00 0.576812 513 513 513

Drain 101-275 5.50 1.057489 941 941 1 942

Soil 101-275.20 1.00 0.192271 171 171 171

Sheriff 101-301.00 10.15 1.951548 1,735 1,735 2 1,737

S Detecv 101-301.01 4.20 0.807537 718 718 1 719

S Mantis 101-301.02 1.81 0.348010 309 309 309

S Road 101-301.03 35.63 6.850606 6,094 6,094 11 6,105

S Record 101-301.04 4.74 0.911363 810 810 1 811

S Youth 101-301.05 0.96 0.184580 164 164 164

S Local 101-301.10 16.89 3.247452 2,888 2,888 6 2,894

S School 101-301.11 3.00 0.576812 513 513 513

2nd Road 101-316 2.00 0.384541 341 341 341

Marine S 101-331 0.24 0.046145 41 41 41

Jail 101-351 41.64 8.006154 7,152 7,152 43 7,195

Work Rel 101-351.03 0.96 0.184580 164 164 164

Work Ser 101-351.40 1.47 0.282638 251 251 251

Emerg M 101-426 2.88 0.553740 492 492 492

AC 101-430 4.70 0.903672 803 803 1 804

Med Exam 101-648 0.26 0.049990 44 44 44

Aging 101-672 2.00 0.384541 341 341 341

Vet Bure 101-682 0.59 0.113440 100 100 100

Planning 101-721 2.98 0.572967 509 509 509

Health 221-601 35.60 6.844838 6,089 6,089 11 6,100

Fed Pris 251-351 30.83 5.927706 5,272 5,272 10 5,282

ROD Auto 256-268 0.75 0.144203 128 128 128

Dispatch 261-325 23.31 4.481830 3,986 3,986 6 3,992

Emp/Trng 27X-ALL 12.05 2.316862 2,061 2,061 4 2,065

Hist Com 283-803 6.78 1.303595 1,159 1,159 1 1,160

Fairview 291-670 15.16 2.914824 2,592 2,592 4 2,596

Child C 292-ALL 34.40 6.614113 5,882 5,882 11 5,893

Vets Aff 293-All 0.41 0.078831 70 70 70

Schedule 13.4.4






MAXCAP8/23/2018 12:13:47 PM

Activity - Employee Serv.

Page C-176




UnitsAllocation

PctGross


AllocationStep 1


Delq Tax 516-529 1.09 0.209575 186 186 186

Prop Tax 554-254 1.00 0.192271 171 171 171

Co Agcy 565-536 30.78 5.918093 5,264 5,264 10 5,274

Drain Eq 575-445 2.67 0.513363 457 457 457

FB Funds ALL-851 0.91 0.174966 156 156 156

Schedule .4 Total for Employee Serv. 520.10 100.000000 88,963 88,963 160 89,123

Schedule 13.4.4






MAXCAP8/23/2018 12:13:47 PM

Activity - Employee Serv.

Page C-177

Receiving Department Total Accounting Serv Specific Serv Legal Services Employee Serv.

Board of Commissioners 2,393 268 416 0 1,709


County Clerk 11,092 2,577 0 5,509 3,006

Finance Department 64,942 408 64,021 0 513

Information Services 114,299 406 112,807 0 1,086

Telephone Support 33,403 0 33,403 0 0

Human Resources 1,319 271 100 591 357

Treasurer 4,209 3,544 0 0 665




Printing 378 278 0 0 100


Cir Ct 101-131 7,177 2,469 2,458 132 2,118

Dist Ct 101-136 9,270 2,108 1,643 0 5,519

DC Prob 101-136.10 2,231 454 0 0 1,777

DC Vets 101-136.50 250 197 0 0 53

MH Court 101-136.60 381 265 0 0 116

FOC 215-141 6,952 1,111 1,643 0 4,198

Prob Ct 101-148 8,961 3,488 1,663 0 3,810

Guardian 101-149 22 22 0 0 0

Adult Pr 101-151 278 278 0 0 0

Remonum 101-245 84 84 0 0 0

Equaliz 101-257.01 845 332 0 0 513

Coop Ext 101-261.05 333 176 0 0 157

Election 101-262 59 59 0 0 0

Ice Oper 101-265.11 45 45 0 0 0

Pros Aty 101-267 10,604 1,252 5,730 474 3,148

Crime V 101-267.50 627 226 0 0 401

ROD 101-268 1,951 1,175 0 263 513

Drain 101-275 1,726 455 0 329 942

Soil 101-275.20 392 221 0 0 171

IDEP Grt 101-275.30 52 52 0 0 0

Bldg Aut 101-279 10 10 0 0 0

Sheriff 101-301.00 7,163 2,066 585 2,775 1,737

S Detecv 101-301.01 925 206 0 0 719

S Mantis 101-301.02 525 216 0 0 309

S Road 101-301.03 6,457 352 0 0 6,105

S Record 101-301.04 1,007 196 0 0 811

S Youth 101-301.05 359 195 0 0 164

S Drug 101-301.06 5 5 0 0 0

S Local 101-301.10 3,225 331 0 0 2,894

S School 101-301.11 735 222 0 0 513

Justic16 101-301.54 49 49 0 0 0

Aviation 101-301.99 34 34 0 0 0

2nd Road 101-316 568 227 0 0 341

Special 101-317 130 130 0 0 0

Traffic 101-321.48 30 30 0 0 0

Safe Com 101-321.49 114 114 0 0 0

MI Just 101-321.63 10 10 0 0 0

Marine S 101-331 147 106 0 0 41

Jail 101-351 8,821 1,626 0 0 7,195

Schedule 13.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department General Expense


MAXCAP8/23/2018 12:13:47 PM

Page C-178


Work Rel 101-351.03 258 94 0 0 164

Med Serv 101-351.05 90 90 0 0 0

Work Ser 101-351.40 754 503 0 0 251

Emerg M 101-426 1,061 569 0 0 492

OPSG Gt 101-426.6X 116 116 0 0 0

UASI 101-426.7X 330 330 0 0 0

AC 101-430 3,244 632 0 1,808 804

Med Exam 101-648 473 429 0 0 44

Aging 101-672 787 446 0 0 341

Vet Bure 101-682 304 204 0 0 100

Planning 101-721 1,028 519 0 0 509

Plat Bd 101-723 1 1 0 0 0

Econ Dev 101-728 4 4 0 0 0

Boundry 101-729 2 2 0 0 0

Road Com 201-449 362 178 0 184 0

Parks 208-751 95 95 0 0 0

Ambulanc 210-651 61 61 0 0 0

Health 221-601 19,807 13,444 0 263 6,100

AC Donat 230-430 58 58 0 0 0

Fed Pris 251-351 6,319 1,037 0 0 5,282

Cor Trng 252-320 93 93 0 0 0

Prin Res 255-233 40 40 0 0 0

ROD Auto 256-268 496 368 0 0 128

Bud Stab 257-896 2 2 0 0 0

Conceal 260-215 419 419 0 0 0

Dispatch 261-325 4,680 688 0 0 3,992

Marriage 262-166 215 215 0 0 0

Drug For 263-267 159 159 0 0 0

Drug Eng 264-310 27 27 0 0 0

Fed Fort 265-310 20 20 0 0 0

Mantis 266-311 261 261 0 0 0

Non Drug 267-311 14 14 0 0 0

Mantis 368-311 20 20 0 0 0

Law Libr 269-145 25 25 0 0 0

Library 271-790 235 235 0 0 0

Emp/Trng 27X-ALL 9,882 7,817 0 0 2,065

Sen Citz 280-970 473 473 0 0 0

Museum 282-803 3 3 0 0 0

Hist Com 283-803 2,716 1,556 0 0 1,160

MJTF 285-320 82 82 0 0 0

Soc Serv 290-670 41 41 0 0 0

Fairview 291-670 3,869 1,273 0 0 2,596

Child C 292-ALL 7,833 1,940 0 0 5,893

Vets Aff 293-All 450 380 0 0 70

Vet Trus 294-683 2 2 0 0 0

BA DSF 37 37 0 0 0

Cap Impv 392-601 16 16 0 0 0

BA CPF 3 3 0 0 0

Delq Tax 516-529 915 729 0 0 186

Delq Tax 53X-250 206 206 0 0 0

Prop Tax 554-254 1,355 921 0 263 171

Co Agcy 565-536 5,906 632 0 0 5,274

Schedule 13.5





MAXCAP8/23/2018 12:13:47 PM

Page C-179


Revolv L 574-690 2 2 0 0 0

Drain Eq 575-445 917 460 0 0 457

Inmate C 595-351 198 198 0 0 0

Ofc Eq 664-290 55 55 0 0 0

Telephon 668-265 54 54 0 0 0

FB Funds ALL-851 1,209 1,053 0 0 156

Insuranc 680-851 28 28 0 0 0

Retire 731-851 576 576 0 0 0

Drain SA ALL-445 1,116 1,116 0 0 0

Other 20,383 382 830 19,171 0


Total 465,112 71,956 225,715 78,318 89,123

Schedule 13.5





MAXCAP8/23/2018 12:13:47 PM

Page C-180

The Printing Department provides Monroe County's departments and agencies with quality

printing services. These include letterheads, envelopes, collating, carbonless forms, newsletters and

other miscellaneous printing.

By using modern equipment, the Printing Department increases the efficiency of all County

departments by centralizing printing services and can provide these services at a lower cost compared to

costs of outside firms.

Printing - costs include wages and fringe benefits, supplies and equipment. These costs have

been allocated based on the dollar amount of printing charges by department.




charges.







For Department Printing

Page C-181



Cost Adjustments:

Printing Revenue -105,470

Total Departmental Cost Adjustments: -105,470 -105,470

Inbound Costs:



County Clerk 2 2

Finance Department 999 230 1,229





Property Maintenance 7,275 153 7,428




Total To Be Allocated: -5,267 1,189 -4,078

Schedule 14.2






MAXCAP8/23/2018 12:13:49 PM

Page C-182

Total G&A Printing Serv

Wages & Benefits

SALARIES & WAGES 21,441 0 21,441



Supplies 211 0 211

Operating Supplies 15,127 0 15,127

Telephone 244 0 244

Liability 222 0 222

Equipment Maint 6,686 0 6,686

Equipment Charge 22,752 0 22,752

Departmental Total


Deductions


Cost Adjustments

Printing Revenue (105,470) 0 (105,470)

Functional Cost (18,679) 0 (18,679)

Allocation Step 1




1st Allocation (5,267) 0 (5,267)

Allocation Step 2



Total For Printing

Schedule .3 Total (4,078) 0 (4,078)

Schedule 14.3







MAXCAP8/23/2018 12:13:48 PM

Page C-183

Allocation Basis: Dollar amount of printing charges by department

Allocation Source: Printing chargeback summary


UnitsAllocation

PctGross


AllocationStep 1


Board of Commissioners 1,202.88 1.140496 (63) (63) (63)

County Clerk 7,102.20 6.733866 (359) (359) (359)

Finance Department 5,225.10 4.954116 (266) (266) (266)

Information Services 35.00 0.033185 (3) (3) (3)

Human Resources 841.12 0.797498 (45) (45) (45)

Treasurer 736.42 0.698228 (38) (38) (38)

Parks Maintenance 10.00 0.009481 (1) (1) (1)

Property Maintenance 547.13 0.518755 (29) (29) (29)

Cir Ct 101-131 1,132.12 1.073406 (59) (59) 13 (46)

Dist Ct 101-136 7,880.87 7.472153 (396) (396) 104 (292)

DC Prob 101-136.10 2,783.37 2.639019 (140) (140) 36 (104)

DC Vets 101-136.50 31.38 0.029753 (3) (3) (3)

MH Court 101-136.60 60.00 0.056888 (5) (5) (5)

FOC 215-141 4,111.76 3.898516 (209) (209) 52 (157)

Prob Ct 101-148 3,652.32 3.462904 (185) (185) 44 (141)

Adult Pr 101-151 1,644.89 1.559583 (83) (83) 19 (64)

Equaliz 101-257.01 114.00 0.108088 (9) (9) (9)

Coop Ext 101-261.05 296.13 0.280772 (17) (17) 2 (15)

Pros Aty 101-267 4,712.06 4.467684 (241) (241) 58 (183)

Crime V 101-267.50 1,348.34 1.278412 (68) (68) 16 (52)

Drain 101-275 623.30 0.590974 (31) (31) 5 (26)

Soil 101-275.20 60.00 0.056888 (5) (5) (5)

Sheriff 101-301.00 1,000.44 0.948555 (51) (51) 10 (41)

Jail 101-351 1,017.50 0.964730 (52) (52) 11 (41)

Work Ser 101-351.40 254.90 0.241680 (14) (14) 2 (12)

Emerg M 101-426 575.38 0.545540 (29) (29) 5 (24)

AC 101-430 94.75 0.089836 (7) (7) (7)

Aging 101-672 168.84 0.160084 (10) (10) 1 (9)

Vet Bure 101-682 31.50 0.029866 (3) (3) (3)

Planning 101-721 663.52 0.629109 (36) (36) 6 (30)

Health 221-601 18,109.10 17.169927 (905) (905) 234 (671)

Conceal 260-215 494.63 0.468978 (26) (26) 4 (22)

Dispatch 261-325 433.12 0.410658 (23) (23) 3 (20)

Drug For 263-267 799.90 0.758416 (44) (44) 10 (34)

Emp/Trng 27X-ALL 582.91 0.552679 (30) (30) 5 (25)

Hist Com 283-803 1,508.43 1.430200 (77) (77) 16 (61)

Fairview 291-670 805.13 0.763374 (43) (43) 10 (33)

Child C 292-ALL 1,549.75 1.469377 (79) (79) 16 (63)

Vets Aff 293-All 20.50 0.019437 (3) (3) (3)

Prop Tax 554-254 864.31 0.819485 (46) (46) 10 (36)

FB Funds ALL-851 1,100.82 1.043729 (56) (56) 13 (43)

Ret Hlth 736-852 649.34 0.615664 (34) (34) 5 (29)

Drain SA ALL-445 1,295.00 1.227839 (65) (65) 14 (51)

Other 29,299.71 27.780172 (1,379) (1,379) 465 (914)

Schedule .4 Total for Printing Serv 105,469.87 100.000000 (5,267) (5,267) 1,189 (4,078)

Schedule 14.4.1






MAXCAP8/23/2018 12:13:48 PM

Activity - Printing Serv

Page C-184

Receiving Department Total Printing Serv

Board of Commissioners (63) (63)

County Clerk (359) (359)

Finance Department (266) (266)

Information Services (3) (3)

Human Resources (45) (45)

Treasurer (38) (38)

Parks Maintenance (1) (1)

Property Maintenance (29) (29)

Cir Ct 101-131 (46) (46)

Dist Ct 101-136 (292) (292)

DC Prob 101-136.10 (104) (104)

DC Vets 101-136.50 (3) (3)

MH Court 101-136.60 (5) (5)

FOC 215-141 (157) (157)

Prob Ct 101-148 (141) (141)

Adult Pr 101-151 (64) (64)

Equaliz 101-257.01 (9) (9)

Coop Ext 101-261.05 (15) (15)

Pros Aty 101-267 (183) (183)

Crime V 101-267.50 (52) (52)

Drain 101-275 (26) (26)

Soil 101-275.20 (5) (5)

Sheriff 101-301.00 (41) (41)

Jail 101-351 (41) (41)

Work Ser 101-351.40 (12) (12)

Emerg M 101-426 (24) (24)

AC 101-430 (7) (7)

Aging 101-672 (9) (9)

Vet Bure 101-682 (3) (3)

Planning 101-721 (30) (30)

Health 221-601 (671) (671)

Conceal 260-215 (22) (22)

Dispatch 261-325 (20) (20)

Drug For 263-267 (34) (34)

Emp/Trng 27X-ALL (25) (25)

Hist Com 283-803 (61) (61)

Fairview 291-670 (33) (33)

Child C 292-ALL (63) (63)

Vets Aff 293-All (3) (3)

Prop Tax 554-254 (36) (36)

FB Funds ALL-851 (43) (43)

Ret Hlth 736-852 (29) (29)

Drain SA ALL-445 (51) (51)

Other (914) (914)

Direct Bill 0 0

Total (4,078) (4,078)

Schedule 14.5






MAXCAP8/23/2018 12:13:48 PM

Page C-185

Monroe County provides retiree fringe benefit insurance to former county employee. The costs

identified in this schedule have been allocated as follows:

Retiree Fringe Benefits – the General Fund paid for Retiree Life, Optical and Dental Insurance

that was not billed to individual departments. These insurance premiums benefit all County Departments

and were allocated based on the dollar amount of fringe benefits by department.

Termination Payout – this function identifies the amount of sick and vacation payoff of

terminated employees. The basis of allocation is the dollar amount of wages by department. A credit was

provided to those departments for the amount that was charged directly.




charges.







For Department Retiree Insurance

Page C-186



Cost Adjustments:

Misc Reimbursement -7,777

Termination Payout 76,822


Inbound Costs:


Treasurer 90 12 102


Total Allocated Additions: 360 47 407 407

Total To Be Allocated: 254,439 47 254,486

Schedule 15.2



Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Retiree Insurance


MAXCAP8/23/2018 12:13:50 PM

Page C-187

Total G&A Retiree F/B Term Payoff

Wages & Benefits

SALARIES & WAGES 0 0 0 0

FRINGE BENEFITS 0 0 0 0


Retirees Insurance 185,034 0 185,034 0

Departmental Total


Deductions


Cost Adjustments

Misc Reimbursement (7,777) 0 (7,777) 0

Termination Payout 76,822 0 0 76,822

Functional Cost 254,079 0 177,257 76,822

Allocation Step 1

Inbound - All Others 360 0 360 0


Unallocated Costs 0 0 0 0

1st Allocation 254,439 0 177,617 76,822

Allocation Step 2

Inbound - All Others 47 0 47 0

2nd Allocation 47 0 47 0

Total For Retiree Insurance

Schedule .3 Total 254,486 0 177,664 76,822

Schedule 15.3







MAXCAP8/23/2018 12:13:50 PM

Page C-188


UnitsAllocation

PctGross


AllocationStep 1



County Administrator 1,073 0.330240 585 585 585

County Clerk 8,662 2.665928 4,735 4,735 4,735


Information Services 5,185 1.595802 2,833 2,833 2,833

Human Resources 2,223 0.684179 1,216 1,216 1,216

Treasurer 2,132 0.656172 1,166 1,166 1,166



Printing 425 0.130803 232 232 232

Cir Ct 101-131 7,605 2.340612 4,156 4,156 4,156

Dist Ct 101-136 22,619 6.961513 12,363 12,363 3 12,366

DC Prob 101-136.10 7,335 2.257514 4,009 4,009 4,009

FOC 215-141 14,764 4.543958 8,070 8,070 2 8,072

Prob Ct 101-148 13,858 4.265115 7,575 7,575 1 7,576

Equaliz 101-257.01 1,319 0.405952 721 721 721

Pros Aty 101-267 10,448 3.215610 5,712 5,712 1 5,713

Crime V 101-267.50 1,343 0.413339 734 734 734

ROD 101-268 3,006 0.925165 1,643 1,643 1,643

Drain 101-275 2,782 0.856224 1,521 1,521 1,521

Soil 101-275.20 970 0.298540 529 529 529

Sheriff 101-301.00 7,505 2.309835 4,101 4,101 4,101

S Detecv 101-301.01 4,468 1.375129 2,442 2,442 2,442

S Mantis 101-301.02 1,613 0.496438 881 881 881

S Road 101-301.03 28,608 8.804764 15,639 15,639 4 15,643

S Record 101-301.04 2,709 0.833757 1,481 1,481 1,481

S Youth 101-301.05 1,073 0.330240 585 585 585

S Local 101-301.10 11,033 3.395657 6,031 6,031 1 6,032

S School 101-301.11 2,377 0.731576 1,300 1,300 1,300

2nd Road 101-316 1,172 0.360710 640 640 640

Jail 101-351 28,849 8.878935 15,796 15,796 21 15,817

Work Ser 101-351.40 1,073 0.330240 585 585 585

Emerg M 101-426 2,493 0.767278 1,363 1,363 1,363

AC 101-430 2,730 0.840220 1,492 1,492 1,492

Med Exam 101-648 280 0.086176 153 153 153

Aging 101-672 1,617 0.497669 883 883 883

Vet Bure 101-682 242 0.074481 132 132 132

Planning 101-721 1,973 0.607236 1,079 1,079 1,079

Health 221-601 20,427 6.286875 11,165 11,165 3 11,168

Fed Pris 251-351 25,621 7.885447 14,006 14,006 4 14,010

Dispatch 261-325 19,273 5.931705 10,535 10,535 3 10,538

Emp/Trng 27X-ALL 8,564 2.635766 4,681 4,681 1 4,682

Hist Com 283-803 1,425 0.438576 778 778 778

Fairview 291-670 5,666 1.743841 3,098 3,098 3,098

Child C 292-ALL 20,345 6.261638 11,120 11,120 3 11,123

Vets Aff 293-All 161 0.049551 88 88 88

Delq Tax 516-529 891 0.274226 486 486 486

Prop Tax 554-254 1,066 0.328086 582 582 582

Drain Eq 575-445 1,179 0.362864 644 644 644

FB Funds ALL-851 944 0.290538 515 515 515

Schedule .4 Total for Retiree F/B 324,915 100.000000 177,617 177,617 47 177,664

Schedule 15.4.1






MAXCAP8/23/2018 12:13:50 PM

Activity - Retiree F/B

Page C-189

Allocation Basis: Dollar amount of fringe benefits by department


Schedule 15.4.1






MAXCAP8/23/2018 12:13:50 PM

Activity - Retiree F/B

Page C-190


UnitsAllocation

PctGross


AllocationStep 1


Board of Commissioners 34,814 0.155603 120 120 120

County Administrator 120,208 0.537276 413 413 413

County Clerk 539,454 2.411118 1,852 1,852 1,852

Finance Department 180,820 0.808185 621 621 621

Information Services 415,905 1.858910 1,428 1,428 1,428

Human Resources 116,698 0.521588 401 401 401

Treasurer 127,935 0.571812 439 439 439

Parks Maintenance 52,570 0.234964 181 181 181

Property Maintenance 178,475 0.797704 613 613 613

Printing 21,441 0.095832 74 74 74

Cir Ct 101-131 335,499 1.499531 1,152 (3,917) (2,765) (2,765)

Dist Ct 101-136 1,171,518 5.236162 4,023 (3,372) 651 651

DC Prob 101-136.10 481,630 2.152671 1,654 1,654 1,654

DC Vets 101-136.50 13,762 0.061510 47 47 47

MH Court 101-136.60 32,794 0.146575 113 113 113

FOC 215-141 1,313,660 5.871473 4,511 (4,535) (24) (24)

Prob Ct 101-148 956,148 4.273554 3,283 (7,526) (4,243) (4,243)

Remonum 101-245 2,384 0.010655 8 8 8

Equaliz 101-257.01 181,157 0.809691 622 622 622

Coop Ext 101-261.05 26,993 0.120647 93 93 93

Pros Aty 101-267 1,101,023 4.921081 3,780 3,780 3,780

Crime V 101-267.50 88,986 0.397728 306 306 306

ROD 101-268 120,020 0.536436 412 412 412

Drain 101-275 150,851 0.674237 518 (1,113) (595) (595)

Soil 101-275.20 41,788 0.186774 143 143 143

Sheriff 101-301.00 533,871 2.386165 1,833 1,833 1,833

S Detecv 101-301.01 267,200 1.194265 917 (7,725) (6,808) (6,808)

S Mantis 101-301.02 103,950 0.464610 357 357 357

S Road 101-301.03 2,173,657 9.715273 7,461 (16,303) (8,842) (8,842)

S Record 101-301.04 169,801 0.758935 583 583 583

S Youth 101-301.05 68,629 0.306741 236 (8,240) (8,004) (8,004)

S Local 101-301.10 970,003 4.335480 3,331 (3,080) 251 251

S School 101-301.11 187,469 0.837903 644 644 644

2nd Road 101-316 124,839 0.557975 429 429 429

Jail 101-351 1,932,706 8.638332 6,636 (4,614) 2,022 2,022

Work Ser 101-351.40 71,822 0.321012 247 247 247

Emerg M 101-426 160,520 0.717453 551 551 551

AC 101-430 204,927 0.915932 704 704 704

Med Exam 101-648 42,829 0.191426 147 147 147

Aging 101-672 100,479 0.449096 345 345 345

Vet Bure 101-682 25,618 0.114501 88 88 88

Planning 101-721 129,908 0.580631 446 446 446

Health 221-601 1,638,441 7.323099 5,626 (11,001) (5,375) (5,375)

Fed Pris 251-351 1,620,882 7.244618 5,565 (139) 5,426 5,426

ROD Auto 256-268 20,437 0.091344 70 70 70

Dispatch 261-325 1,094,547 4.892136 3,758 3,758 3,758

Emp/Trng 27X-ALL 513,075 2.293216 1,762 1,762 1,762

Hist Com 283-803 225,585 1.008264 775 775 775

Fairview 291-670 507,401 2.267856 1,742 1,742 1,742

Child C 292-ALL 1,439,381 6.433390 4,942 (4,447) 495 495

Vets Aff 293-All 17,079 0.076335 59 59 59

Delq Tax 516-529 35,959 0.160721 123 123 123

Schedule 15.4.2






MAXCAP8/23/2018 12:13:50 PM

Activity - Term Payoff

Page C-191

Allocation Basis: Dollar amount of payroll costs by department

Allocation Source: General ledger


UnitsAllocation

PctGross


AllocationStep 1


Prop Tax 554-254 44,678 0.199691 153 153 153

Drain Eq 575-445 91,530 0.409098 314 (810) (496) (496)

FB Funds ALL-851 49,845 0.222785 171 171 171

Schedule .4 Total for Term Payoff 22,373,601 100.000000 76,822 (76,822) 0 0 0

Direct Billed 76,822 76,822 76,822

Schedule .3 Total for Term Payoff 22,373,601 100.000000 0 76,822 0 76,822

Schedule 15.4.2






MAXCAP8/23/2018 12:13:50 PM

Activity - Term Payoff

Page C-192

Receiving Department Total Retiree F/B Term Payoff

Board of Commissioners 4,291 4,171 120


County Clerk 6,587 4,735 1,852

Finance Department 1,921 1,300 621


Human Resources 1,617 1,216 401

Treasurer 1,605 1,166 439

Parks Maintenance 395 214 181


Printing 306 232 74

Cir Ct 101-131 1,391 4,156 (2,765)

Dist Ct 101-136 13,017 12,366 651

DC Prob 101-136.10 5,663 4,009 1,654

DC Vets 101-136.50 47 0 47

MH Court 101-136.60 113 0 113

FOC 215-141 8,048 8,072 (24)

Prob Ct 101-148 3,333 7,576 (4,243)

Remonum 101-245 8 0 8

Equaliz 101-257.01 1,343 721 622

Coop Ext 101-261.05 93 0 93

Pros Aty 101-267 9,493 5,713 3,780

Crime V 101-267.50 1,040 734 306

ROD 101-268 2,055 1,643 412

Drain 101-275 926 1,521 (595)

Soil 101-275.20 672 529 143

Sheriff 101-301.00 5,934 4,101 1,833

S Detecv 101-301.01 (4,366) 2,442 (6,808)

S Mantis 101-301.02 1,238 881 357

S Road 101-301.03 6,801 15,643 (8,842)

S Record 101-301.04 2,064 1,481 583

S Youth 101-301.05 (7,419) 585 (8,004)

S Local 101-301.10 6,283 6,032 251

S School 101-301.11 1,944 1,300 644

2nd Road 101-316 1,069 640 429

Jail 101-351 17,839 15,817 2,022

Work Ser 101-351.40 832 585 247

Emerg M 101-426 1,914 1,363 551

AC 101-430 2,196 1,492 704

Med Exam 101-648 300 153 147

Aging 101-672 1,228 883 345

Vet Bure 101-682 220 132 88

Planning 101-721 1,525 1,079 446

Health 221-601 5,793 11,168 (5,375)

Fed Pris 251-351 19,436 14,010 5,426

ROD Auto 256-268 70 0 70

Dispatch 261-325 14,296 10,538 3,758

Emp/Trng 27X-ALL 6,444 4,682 1,762

Hist Com 283-803 1,553 778 775

Fairview 291-670 4,840 3,098 1,742

Child C 292-ALL 11,618 11,123 495

Vets Aff 293-All 147 88 59

Delq Tax 516-529 609 486 123

Schedule 15.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Retiree Insurance


MAXCAP8/23/2018 12:13:49 PM

Page C-193

Receiving Department Total Retiree F/B Term Payoff

Prop Tax 554-254 735 582 153

Drain Eq 575-445 148 644 (496)

FB Funds ALL-851 686 515 171

Direct Bill 76,822 0 76,822

Total 254,486 177,664 76,822

Schedule 15.5



Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Retiree Insurance


MAXCAP8/23/2018 12:13:49 PM

Page C-194

Section D: Supplemental DataSection D: Supplemental DataSection D: Supplemental DataSection D: Supplemental Data



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

Monroe 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.




Monroe County, MichiganInternal Service Fund Summary

Based On The Fiscal Year Ended December 31, 2017

Office Equipment Dental Unemploy

Income Statement: Total Pool Telephone Insurance CompOperating Revenues 5,733,687 70,867 67,800 500,062 12,226

Operating Expenses (5,354,760) - (94,258) (438,492) (3,282) Depreciation (97,166) (45,555) (51,611) - - Total Expenses (5,451,926) (45,555) (145,869) (438,492) (3,282)

Net Profit/(Loss) 281,761 25,312 (78,069) 61,570 8,944

Non Operating Revenue/(Exp) 26,167 - - - -

Operating Transfers In/(Out) - - - - -

Net Increase/(Decrease) 307,928 25,312 (78,069) 61,570 8,944

Beginning R.E. per CAFR 8,262,852 170,505 257,986 183,740 146,944

Ending R.E. per CAFR 8,570,780 195,817 179,917 245,310 155,888

2 CFR Part 200 R.E. Adjustments:Prior Year Adjustments (215,427) 43,414 (169,542) (75,226) 1,336,034 Current Year Adjustments (1,112) (538) (574) - - Total Adjustments (216,539) 42,876 (170,116) (75,226) 1,336,034

2 CRF Part 200 Adjusted R.E. 8,354,241 238,693 9,801 170,084 1,491,922

Sixty Day Operating Expense (892,460) - (15,710) (73,082) (547)

Excess Reserves 7,461,781 238,693 (5,909) 97,002 1,491,375

Excess months of WCR n/a (0.8) 2.7 5,452.9




Monroe County, MichiganInternal Service Fund Summary

Based On The Fiscal 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. AdjustmenPrior Year AdjustmentsCurrent Year AdjustmentsTotal Adjustments

2 CRF Part 200 Adjusted R.E.

Sixty Day Operating Expense

Excess Reserves

Excess months of WCR

Health Workers Long-Term Liability

Insurance Comp Disability Insurance4,549,590 14,437 263,865 254,840

(3,976,277) (360,197) (249,144) (233,110) - - - -

(3,976,277) (360,197) (249,144) (233,110)

573,313 (345,760) 14,721 21,730

17,327 8,840 - -

- - - -

590,640 (336,920) 14,721 21,730

5,429,796 802,721 191,202 1,079,958

6,020,436 465,801 205,923 1,101,688

(1,192,850) (430,191) 458,060 (185,126) - - - -

(1,192,850) (430,191) 458,060 (185,126)

4,827,586 35,610 663,983 916,562

(662,713) (60,033) (41,524) (42,879)

4,164,873 (24,423) 622,459 873,683

12.6 (0.8) 30.0 40.8




808 Moorefield Park Drive, Suite 205 | Richmond, VA 23236 | (804) 323-3535

central services cost allocation plan monroe county, michigan

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