KENT COUNTY, MICHIGAN COUNTY-WIDE COST ALLOCATION PLAN FISCAL 2008

Transcription

1 KENT COUNTY, MICHIGAN COUNTY-WIDE COST ALLOCATION PLAN FISCAL 28 Based on Actual Costs For The Year Ended December 31, Delta Road Bay City, Michigan 4876 (989) (989) FAX 29 MAXIMUS, Inc.

2 KENT COUNTY, MICHIGAN COUNTY-WIDE COST ALLOCATION PLAN Certification by the Responsible County Official This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my FISCAL SERVICES Kent County Administration Building 3 Monroe Avenue NW Grand Rapids, Michigan Phone: (616) Fax: (616) knowledge and belief: 1.) All costs included in this proposal for the year ended December 31, 28 to establish cost allocations or billings for the fiscal year beginning January 1, 21, are allowable in accordance with the requirements of the Federal award(s) to which they apply and 2 CFR Part 225, Cost Principles for State, Local and Indian Tribal Governments (OMB Circular A-87). 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 and the Federal Government will be notified of any accounting changes that would affect the predetermined rate. I declare that the foregoing is true and correct. Signature: Name of Official: Robert J White Title: Fiscal Services Director Date: 7/13/29

3 INTRODUCTION The cost allocation plan for indirect services provided by central service departments is based on actual expenditures for the fiscal year ended December The plan was prepared by MAXIMUS, Inc. METHODOLOGY The plan was prepared in accordance with the policies and procedures contained in OMB Circular A-87. A consistent approach has been followed in the treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the fiscal year identified in the. Statistics used to allocate costs were taken from data by performing one hundred percent counts or, in some cases, conducting a representative sample period count. A double step-down allocation procedure was used to distribute costs among central services and to other departments that receive benefits. The double step-down procedure initially requires a sequential ordering of departments. Department indirect cost allocations are then made in the order selected to all benefiting departments, including cross allocation to other central service departments. To insure that the cross-benefit of services among central service departments is fully recognized, a second step-down allocation for each central service department is made. Costs allocated for each central service department consist of the following: First Allocation - the actual operating expenditures for the department, exclusive of unallowable items (i.e., capital expenditures, interest expense and general government costs as determined by OMB Circular A-87), plus all allocated costs for other central service departments which have been identified up to this point. Second Allocation - costs from other central services made subsequent to that department's first allocation. With respect to the double step-down methodology, two important points should be noted: (1) the initial sequencing of departments was made in consideration of the ordering which maximizes the benefits of services, and (2) after the second allocation of each central service department, that department was "closed" and could not receive any additional allocation from other central services.

4 To ease comprehension and avoid unnecessary bulk in the plan, the first and second allocations are shown on the same schedule within the plan. FORMAT A table of contents is included at the beginning of the plan. The allocation of costs has been accomplished in the same order as shown in the table of contents. The table of contents also permits the ready identification of the following summary data and sections of the plan: Summary Data - five summary schedules are provided at the beginning of the plan. (1) Allocated Costs by Department (Schedule A) - provides the costs allocated from each central service department to each operating department. The central service departments are listed on the left side of the page and the operating departments detailed in the plan are listed across the top with a total at the bottom of the page. (2) Fixed Costs Proposed (Schedule B) - this schedule computes the difference between the actual (final) costs compiled within this plan to the indirect cost amount used (fixed) during the fiscal period under review. The difference between the final costs and fixed cost is called the rollforward adjustment. Depending on many factors a positive or negative number would be added to the final costs to compute a proposed cost, plus or minus adjustments, for the next fiscal period. (3) Summary of Allocated Costs (Schedule C) - summarizes the costs allocated from each central service department. The central service departments are listed along the left side of the page separated by spaces between the grantee departments. (4) Detail of Allocated Costs (Schedule D) - details the costs allocated from each central service department. The central service departments are listed across the top and the departments that received allocations are listed on the left side of the page. (5) Summary of Allocation Basis (Schedule E) - provides the basis used to allocate the costs for each function of every central service department.

5 Sections - sections for each central service department are presented in the following format: (1) Nature and Extent of Services - a narrative description of the central service and each function that was identified. Also described are the allocation basis used for each function and any other relevant information on expenditures. (2) Costs to be Allocated - presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated additions represent costs allocated to a central service from other central service departments. (3) Costs to be Allocated by Function - costs for each department are functionalized to the extent deemed necessary to insure the application of allocation basis which most closely correlate with the benefits derived to receiving departments. Total costs allocated are the same as reflected on the previous schedule. Functions of the department are listed across the top of the page and a detailed schedule is provided on each function. (4) Detail Allocation - detailed schedule of the allocation of each function is provided on all allocated functions except for General Administration. Costs of General Administration are reallocated to all other departmental functions based on functional costs. (5) Departmental Cost Allocation Summary - the last schedule in each department provides a summary of the costs allocated by function. The departments that received allocations are listed on the left side of the page and the central service functions are listed across the top.

6 Indirect Cost Overhead Rate Based on Year Ended December 31, 28 A Countywide single indirect overhead rate is included on the following page, which is labeled as Exhibit A. The rate is based on actual number of Full-time Equivalent Employees (FTE) for the year ended December 31, 28. The detail for all indirect expenses identified in Exhibit A can be found in the costs allocation plan (CAP) that follows. Because the base for computing the rate is on FTE s, allocated expenses that were considered to be material and had no correlation to employees were deducted from the total allocated cost. To include these costs would skew the rate that should be applied to County operated programs. This rate was developed for the purpose of charging indirect costs to new programs that did not exist during the 28 fiscal year of which this rate is based. Because the base used for computing the overhead rate was FTE s, when applying the rate to a particular program, the rate should be applied to the total FTE s in that particular program. This rate should be used as a "Provisional rate" which is used for funding, interim reimbursement, and reporting indirect costs on Federal awards pending the establishment of a final rate for that period. The final rate will be determined when a CAP is prepared for the year in which the rate was applied and the program being charged is identified in the summary schedule of the CAP and the actual indirect costs for that period are known.

7 Exhibit A Proposed Indirect Cost Rate For New Programs Based on Actual 28 For Use in 21 Column Central Service Departments Amount Cost Plan Schedule Title Total Allocated Cost $23,17,241 Summary Schedule A.13 Subtotal Cost Adjustments Fleet Services (42,6) Summary Schedule A.13 Subtotal Probation Circuit Court (29,623) Summary Schedule A.2 Probation C.C. KCH Boiler Plant (19,36) Summary Schedule A.4 KCH Boiler Plant Road Commission (8,124) Summary Schedule A.7 Road Commission Fire Prevention (33,58) Summary Schedule A.7 Fire Prevention Capital Improvements (8,883) Summary Schedule A.8 Capital Improve Drain Revolving (97,633) Summary Schedule A.13 Drain Revolving Lake Level Revolving (7,174) Summary Schedule A.13 Lake Level Revol Other (3,733,411) Summary Schedule A.13 Other Adjusted Indirect Costs $18,57,239 Full-Time Equivalent employee (FTE) 1,892.1 Detail Page 1, Schedule Allocated Units Less Central Services Department FTE's (171.99) Net FTE Base 1,72.11 Average Annual Cost Per FTE $1,759 The cost adjustments identified above were necessary because the cost identified for those departments have no correlation to the base (FTE) that was used to compute the estimated indirect cost for new porgrams. Prepared by: MAXIMUS 7/8/29

8 7/13/29 1:56:52 AM Table of Contents Kent County, MI 28 CAP 28 Version 1.7 Summary Data Summary Page # Schedule A - Allocated Costs By Department Ȧ 1 Schedule B - Fixed Costs Proposed B 15 Schedule C - Summary Of Allocated Costs Ċ 18 Schedule D - Detail Of Allocated Costs Ḋ 22 Schedule E - Summary Of Allocation Basis E 34 Building Use Charge Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Co Admin Bldg Schedule.4 - Detail Activity Allocations-Info Tech Bldg Schedule.4 - Detail Activity Allocations-DHS Building Schedule.4 - Detail Activity Allocations-Health Building Schedule.4 - Detail Activity Allocations-Fleet Services Schedule.4 - Detail Activity Allocations-Courthouse Schedule.4 - Detail Activity Allocations-Facilities Mgmt Schedule.4 - Detail Activity Allocations-MSU Extension Schedule.4 - Detail Activity Allocations-82 Ionia Schedule.5 - Allocation Summary Equipment Use Charge Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Equipment Use Schedule.4 - Detail Activity Allocations-Expendable Eq Schedule.5 - Allocation Summary Fiscal Services Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Accounting Schedule.4 - Detail Activity Allocations-Payroll Schedule.4 - Detail Activity Allocations-Budgeting Schedule.4 - Detail Activity Allocations-Division Admin Schedule.4 - Detail Activity Allocations-Copier Supplies Schedule.5 - Allocation Summary

9 7/13/29 1:56:52 AM Table of Contents Kent County, MI 28 CAP 28 Version 1.7 Administrator Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-County Admin Schedule.5 - Allocation Summary Human Resources Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Human Resources Schedule.4 - Detail Activity Allocations-Labor Relations Schedule.5 - Allocation Summary Purchasing Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Copier Maint Schedule.4 - Detail Activity Allocations-Fleet Mgmt Schedule.4 - Detail Activity Allocations-Procurement Schedule.4 - Detail Activity Allocations-Purchasing Bids Schedule.4 - Detail Activity Allocations-Phone Service Schedule.4 - Detail Activity Allocations-Term Contracts Schedule.4 - Detail Activity Allocations-Fire Commission Schedule.5 - Allocation Summary Treasurer Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Accounting Schedule.4 - Detail Activity Allocations-Receipt Posting Schedule.5 - Allocation Summary Facilities Management Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Fac Mgmt

10 7/13/29 1:56:52 AM Table of Contents Kent County, MI 28 CAP 28 Version 1.7 Schedule.4 - Detail Activity Allocations-Fac Mgmt Schedule.4 - Detail Activity Allocations-Specific Serv Schedule.5 - Allocation Summary Bldg & Grnds Courthse Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Bldg Maint/Secu Schedule.4 - Detail Activity Allocations-Ct Rm Sec/Trans Schedule.4 - Detail Activity Allocations-82 Ionia Schedule.4 - Detail Activity Allocations-I.T. Helpdesk Schedule.4 - Detail Activity Allocations-Community Prob Schedule.5 - Allocation Summary Bldg & Grnds-82 Ionia Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-82 Ionia Schedule.5 - Allocation Summary Bldg & Grnds-Admin Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Bldg Operations Schedule.5 - Allocation Summary Bldg & Grnds Info Tech Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Bldg Operations Schedule.5 - Allocation Summary Bldg & Grnds-DHS Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Bldg Operations Schedule.5 - Allocation Summary

11 7/13/29 1:56:52 AM Table of Contents Kent County, MI 28 CAP 28 Version 1.7 Bldg & Grnds-NW Ctr Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Bldg Operations Schedule.5 - Allocation Summary Central Services Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Messenger Serv Schedule.4 - Detail Activity Allocations-Printing Serv Schedule.4 - Detail Activity Allocations-Mail Services Schedule.4 - Detail Activity Allocations-Microfilm Schedule.4 - Detail Activity Allocations-Records Retent Schedule.5 - Allocation Summary Fleet Services Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Fleet Services Schedule.5 - Allocation Summary Information Technology Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Network/Server Schedule.4 - Detail Activity Allocations-Justice System Schedule.4 - Detail Activity Allocations-GIS Schedule.4 - Detail Activity Allocations-Helpdesk Supt Schedule.4 - Detail Activity Allocations-Peoplesoft Schedule.4 - Detail Activity Allocations-PBX Phone Supt Schedule.4 - Detail Activity Allocations-Web Page Mgmt Schedule.4 - Detail Activity Allocations-Web Page PDF Schedule.4 - Detail Activity Allocations-Web Page Appl Schedule.4 - Detail Activity Allocations-Network Depr Schedule.5 - Allocation Summary

12 7/13/29 1:56:52 AM Table of Contents Kent County, MI 28 CAP 28 Version 1.7 I.T. PeopleSoft / Phone Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Accounting Schedule.4 - Detail Activity Allocations-Payroll Schedule.4 - Detail Activity Allocations-PBX Support Schedule.5 - Allocation Summary

13 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Commissioners Circuit Court Circuit Court Svcs District Court Law Library Jury Commission Probate Court Building Use Charge 9,16 2,1,866 12, ,4 Equipment Use Charge Fiscal Services , ,961 13,841 21, ,89 Administrator ,82 76,395 17,297 21,483 11,271 Human Resources ,45 15,866 24,581 3,5 15,823 Purchasing ,188 3,382 8,535 1,97 Treasurer ,574 1,695 5, ,96 Facilities Management ,263 Bldg & Grnds Courthse 2,71,84 16,438 39,492 Bldg & Grnds-82 Ionia Bldg & Grnds-Admin ,778 Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 11,993 84,313 8,764 2,397 65,45 Fleet Services 9 3,615 Information Technology 17,794 55,232 65, ,274 71,63 I.T. PeopleSoft / Phone 5,691 97,432 1,376 8, ,853 Total Allocated 159,686 5,259, , , ,344 Roll Forward Cost With Roll Forward 159,686 5,259, , , ,344 Adjustments Proposed Costs 159,686 5,259, , , ,344 Schedule A.1 Page 1

14 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Cir Ct Referee Probation CC Probation DC F.O.C. F.O.C - I.T. Elections COMIT Building Use Charge 58,91 92,394 Equipment Use Charge Fiscal Services ,114 4,72 4,54 38,4 4,812 1,324 Administrator ,183 5,27 73,457 1,53 Human Resources ,59 7,148 14,519 2,45 Purchasing ,67 1,159 Treasurer ,223 7,294 2, Facilities Management Bldg & Grnds Courthse 9,881 14,957 Bldg & Grnds-82 Ionia ,54 28,574 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 2,922 1,494 2,629 59,181 5,62 Fleet Services 6,257 Information Technology 19,73 16,418 19,73 29,666 9,985 I.T. PeopleSoft / Phone 2,63 11,527 1,673 38,61 1, Total Allocated 48,394 29,623 43,613 72,35 29,666 29,61 1,513 Roll Forward ( 48,457) 26,14 Cost With Roll Forward 48,394 29,623 43, , ,86 29,61 1,513 Adjustments 52,944 Proposed Costs 48,394 29,623 43, , ,75 29,61 1,513 Schedule A.2 Page 2

15 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Corp Counsel County Clerk Clerk Circuit Ct Equalization Prosecutor Pros Atty CRP Pros Atty CRP-DP Building Use Charge 9,67 149,688 11, ,526 17,14 Equipment Use Charge Fiscal Services ,257 9,289 11,477 34,862 11,53 Administrator ,122 16,43 15,397 47,128 13,721 Human Resources ,676 23,421 21,922 63,32 19,118 Purchasing ,29 1,147 2,36 3,486 6 Treasurer ,38 7,878 1,952 5,873 2,33 Facilities Management Bldg & Grnds Courthse 154,92 112,441 Bldg & Grnds-82 Ionia ,543 64,31 Bldg & Grnds-Admin ,22 85,616 Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 14,256 6,468 11,358 17,191 7,253 Fleet Services Information Technology 55,948 16,64 93,91 278,428 46,839 I.T. PeopleSoft / Phone 54 7,549 9,77 9,24 26,93 7,963 Total Allocated , , , ,71 143,812 46,839 Roll Forward ( 8,832) 34,365 Cost With Roll Forward , , , ,71 134,98 81,24 Adjustments Proposed Costs , , , ,71 134,98 81,24 Schedule A.3 Page 3

16 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Reg of Deeds Co-op Extension KCH Boiler Plant Drain Commissioner Sheriff Law Enf Computer Marine Building Use Charge 7,255 23,439 Equipment Use Charge Fiscal Services ,3 13,498 4,133 1,76 71, ,316 Administrator ,79 4,336 3, ,219 1,75 Human Resources ,382 6,162 5, ,38 2,36 Purchasing , ,346 73, ,537 Treasurer ,912 1,432 1,959 1,858 2, Facilities Management ,124 11,224 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin ,543 Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 85,38 22,136 3,25 13,545 Fleet Services 256,817 5,736 Information Technology 13,583 28,262 1,92,119 I.T. PeopleSoft / Phone 6,145 3, ,348 7, ,26 Total Allocated 27, ,438 19,36 57,838 1,885,731 1,572 17,466 Roll Forward Cost With Roll Forward 27, ,438 19,36 57,838 1,885,731 1,572 17,466 Adjustments Proposed Costs 27, ,438 19,36 57,838 1,885,731 1,572 17,466 Schedule A.4 Page 4

17 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Lake Bella Vista Twp Law Enf 2nd Road Patrol E-911 Dispatch Dispatch Jail Building Use Charge Equipment Use Charge Fiscal Services ,142 3,917 7, , ,252 Administrator ,995 3,757 21, ,887 Human Resources ,493 5,46 31, ,282 Purchasing , ,477 Treasurer , ,458 Facilities Management Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 89 17,248 Fleet Services 7,54 31,824 Information Technology 16,418 7, ,555 I.T. PeopleSoft / Phone 64 8,126 1,173 5,52 78,281 Total Allocated ,61 42,36 74,74 1,135 2,139 1,412,264 Roll Forward ( 5,187) Cost With Roll Forward ,61 36,849 74,74 1,135 2,139 1,412,264 Adjustments Proposed Costs ,61 36,849 74,74 1,135 2,139 1,412,264 Schedule A.5 Page 5

18 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Emergency Mgmt Health Prev Prog Medical Examiner Human Services Soldiers & Sailors ACSET Legal Asst Ctr Building Use Charge Equipment Use Charge Fiscal Services ,592 2,128 1,257 8,664 8, Administrator ,87 5, Human Resources ,171 6,811 1,92 Purchasing Treasurer , ,115 1,55 1, Facilities Management ,35 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 4, ,396 Fleet Services 1,642 Information Technology 116, ,884 I.T. PeopleSoft / Phone 2, ,87 2,2 2, Total Allocated 142,457 2,817 28,852 11,721 17,943 4, Roll Forward Cost With Roll Forward 142,457 2,817 28,852 11,721 17,943 4, Adjustments Proposed Costs 142,457 2,817 28,852 11,721 17,943 4, Schedule A.6 Page 6

19 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Zoo Road Comm Fire Prevention Parks & Rec Health Mental Health Cornerstone Building Use Charge 122,835 Equipment Use Charge Fiscal Services , , ,642 27,36 Administrator ,64 47,85 183,117 Human Resources ,649 62, ,99 Purchasing , ,492 38,291 63,621 Treasurer ,211 5, ,931 75,43 Facilities Management ,869 81,341 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 11,59 1, ,45 56, Fleet Services 3,177 48,845 27,226 Information Technology 72,236 72,435 86,87 I.T. PeopleSoft / Phone 16, , ,824 Total Allocated 288,51 8,124 33,58 48,77 1,36, Roll Forward 8,635 6,51 ( 96,641) Cost With Roll Forward 288,51 8,124 41, ,28 1,263, Adjustments Proposed Costs 288,51 8,124 41, ,28 1,263, Schedule A.7 Page 7

20 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Lodging Tax Capital Impv. Corr/Det Fac. ROD Automation Sheriff Narcotic C.D.B.G. CDBG Housing Comm Building Use Charge 8,26 3,999 Equipment Use Charge Fiscal Services ,63 8,561 1,253 2,824 4,86 37,27 66,836 Administrator , ,478 2,232 Human Resources ,954 1,92 6,23 3,243 Purchasing ,35 1, Treasurer , ,888 5,855 1,679 4,35 8,74 Facilities Management Bldg & Grnds Courthse Bldg & Grnds-82 Ionia ,338 15,117 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 61 13, , Fleet Services 9,327 Information Technology 4,929 75,287 37,61 4,929 I.T. PeopleSoft / Phone 1, ,61 7,47 15,925 Total Allocated 24,96 8,883 9,79 16,265 2, , ,71 Roll Forward ( 17,749) 1,2 Cost With Roll Forward 7,211 8,883 1,81 16,265 2, , ,71 Adjustments Proposed Costs 7,211 8,883 1,81 16,265 2, , ,71 Schedule A.8 Page 8

21 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments LLEBG JIBG DHS DHS Space Costs CC Sex Offender CC Facility Mgmt CC Community Prob Building Use Charge 34,597 Equipment Use Charge Fiscal Services ,654 2,53 5,494 7,223 24,979 Administrator ,254 3,6 3,584 36,985 Human Resources ,92 2,859 4,368 5,7 53,49 Purchasing , Treasurer , ,689 Facilities Management Bldg & Grnds Courthse 1,849 Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS ,842 Bldg & Grnds-NW Ctr Central Services ,295 Fleet Services Information Technology 2,466 9,862 2,466 81,354 I.T. PeopleSoft / Phone ,244 1,156 1,929 11,3 Total Allocated 25 9,56 17, ,439 24,769 23, ,835 Roll Forward ( 15,895) 24 ( 13,78) ( 29,144) Cost With Roll Forward 25 ( 6,839) 17, ,439 24,793 9, ,691 Adjustments Proposed Costs 25 ( 6,839) 17, ,439 24,793 9, ,691 Schedule A.9 Page 9

22 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments CC Placement CC Elect Monitor CC Comm Reinterg CC Juve Det Home CC Crisis Interv Social Welfare Vet's Trust Building Use Charge Equipment Use Charge Fiscal Services ,698 1,949 4,577 32,26 3,986 8,75 1,716 Administrator ,254 5,389 3,757 Human Resources ,136 71,19 5,321 Purchasing ,268 Treasurer , , , Facilities Management ,251 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 4,871 1,174 Fleet Services Information Technology 4,929 91,51 12,325 I.T. PeopleSoft / Phone 5, ,53 31,594 1,114 1, Total Allocated 36,559 2,864 16,42 35,411 28,28 11,33 2,62 Roll Forward ( 12,125) ( 5,594) ( 1,886) ( 21,532) 1,55 8,876 Cost With Roll Forward 24,434 ( 2,73) 14, ,879 29,83 2,26 2,62 Adjustments Proposed Costs 24,434 ( 2,73) 14, ,879 29,83 2,26 2,62 Schedule A.1 Page 1

23 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments SP Comm. Correct SP Remonum. SP Other KCBA Debt Service DPW Bond Interest KC Constr. Fund KC Bldg Authority Building Use Charge 6,862 Equipment Use Charge Fiscal Services ,212 1,789 2,231 1, ,335 3,965 Administrator , Human Resources ,78 1,92 Purchasing ,84 6,361 2,455 Treasurer , Facilities Management Bldg & Grnds Courthse 7,13 Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 3, Fleet Services Information Technology 1,395 I.T. PeopleSoft / Phone 3, Total Allocated 43,958 8,54 4,375 1,495 1,96 15,438 6,824 Roll Forward ( 29,48) ( 2,567) ( 19) Cost With Roll Forward 14,55 5,487 4,375 1, ,438 6,824 Adjustments Proposed Costs 14,55 5,487 4,375 1, ,438 6,824 Schedule A.11 Page 11

24 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments DPW Admin DPW Operations DPW Solidwaste DPW Resource Rec DPW SW Recycle DPW DHCO DPW WTE Building Use Charge Equipment Use Charge Fiscal Services ,71 38,617 52,135 5,336 1,839 8,827 16,28 Administrator ,448 1,39 19,342 3,6 3, ,26 Human Resources ,782 14,348 27,1 4,229 5,321 1,47 7,54 Purchasing ,328 17,954 33,122 1,682 5, ,519 Treasurer ,14 4,873 1, ,319 1,793 4,343 Facilities Management Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Bldg & Grnds-NW Ctr Central Services 9, ,12 Fleet Services Information Technology 6,721 I.T. PeopleSoft / Phone 2,578 11,57 14,625 1,498 2,912 2,634 5,62 Total Allocated 46,849 96, ,635 16,397 3,536 15,998 4,818 Roll Forward ( 4,255) ( 1,96) ( 4,193) 6,388 ( 4,193) ( 4,422) ( 4,15) Cost With Roll Forward 42,594 86, ,442 22,785 26,343 11,576 36,713 Adjustments Proposed Costs 42,594 86, ,442 22,785 26,343 11,576 36,713 Schedule A.12 Page 12

25 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Aeronautics Deliquent Tax Risk Managment Drain Revolving Lake Level Revol Non Allocated SubTotal Building Use Charge 2,385 1,371,244 4,49,926 Equipment Use Charge Fiscal Services ,818 2,225 25,324 71,939 4,586 3,625 1,822,544 Administrator ,762 1,53 1,292,5 Human Resources ,292 1,96 1,823,483 Purchasing ,663 1,451 11, ,386 Treasurer ,34 3,94 8,641 15,76 1, ,173 Facilities Management ,16 249,213 Bldg & Grnds Courthse 1,31,197 4,9,118 Bldg & Grnds-82 Ionia ,61 984,23 Bldg & Grnds-Admin , ,86 Bldg & Grnds Info Tech Bldg & Grnds-DHS ,842 Bldg & Grnds-NW Ctr 5,16 5,16 Central Services 4,164 2,67 2,77 8, ,494 Fleet Services 42,6 Information Technology 4, ,1 4,95,899 I.T. PeopleSoft / Phone 34,68 5,46 3,746 9, , ,334 Total Allocated 45,413 6,683 8,344 97,633 7,174 3,733,411 23,17,241 Roll Forward 8,93 ( 1,944) ( 6,261) Cost With Roll Forward 414,343 6,683 78,4 97,633 7,174 3,733,411 23,46,98 Adjustments 52,944 Proposed Costs 414,343 6,683 78,4 97,633 7,174 3,733,411 23,99,924 Schedule A.13 Page 13

26 7/13/29 1:54:32 AM Allocated Costs By Department Detail Central Service Departments Direct Billed Unallocated Total Building Use Charge 4,49,926 Equipment Use Charge Fiscal Services ,822,544 Administrator ,35 1,442,85 Human Resources ,823,483 Purchasing ,386 Treasurer ,142 1,335,315 Facilities Management ,658 25,871 Bldg & Grnds Courthse 4,9,118 Bldg & Grnds-82 Ionia ,29 1,21,313 Bldg & Grnds-Admin ,86 Bldg & Grnds Info Tech Bldg & Grnds-DHS ,57 558,899 Bldg & Grnds-NW Ctr 17,737 22,897 Central Services 729,494 Fleet Services 42,6 Information Technology 4,95,899 I.T. PeopleSoft / Phone 832,334 Total Allocated 648,84 1,3,15 24,758,43 Roll Forward ( 6,261) Cost With Roll Forward 648,84 1,3,15 24,698,169 Adjustments 52,944 Proposed Costs 648,84 1,3,15 24,751,113 Schedule A.14 Page 14

27 7/13/29 1:54:33 AM Fixed Costs Proposed Receiving Departments Final Costs Fiscal 28 Fixed Costs Fiscal 28 Roll Forward Differences Actual Costs w/ Roll Fwd Adjustments Proposed Costs Future Period Commissioners 159, , ,686 Circuit Court 5,259,757 5,259,757 5,259,757 Circuit Court Svcs 358, , ,511 District Court 278, , ,357 Law Library Jury Commission Probate Court 833, , ,344 Cir Ct Referee 48,394 48,394 48,394 Probation CC 29,623 29,623 29,623 Probation DC 43,613 43,613 43,613 F.O.C. 72,35 768,87 ( 48,457) 671, ,893 F.O.C - I.T. 29,666 84,526 26,14 496,86 52, ,75 Elections 29,61 29,61 29,61 COMIT 1,513 1,513 1,513 Corp Counsel County Clerk 227, , ,233 Clerk Circuit Ct 538, , ,931 Equalization 264, , ,566 Prosecutor 936,71 936,71 936,71 Pros Atty CRP 143, ,644 ( 8,832) 134,98 134,98 Pros Atty CRP-DP 46,839 12,474 34,365 81,24 81,24 Reg of Deeds 27,353 27,353 27,353 Co-op Extension 194, , ,438 KCH Boiler Plant 19,36 19,36 19,36 Drain Commissioner 57,838 57,838 57,838 Sheriff 1,885,731 1,885,731 1,885,731 Law Enf Computer 1,572 1,572 1,572 Marine 17,466 17,466 17,466 Lake Bella Vista Twp Law Enf 11,61 11,61 11,61 2nd Road Patrol 42,36 47,223 ( 5,187) 36,849 36,849 E ,74 74,74 74,74 Dispatch ,135 1,135 1,135 Dispatch ,139 2,139 2,139 Schedule B.1 Page 15

28 7/13/29 1:54:33 AM Fixed Costs Proposed Receiving Departments Final Costs Fiscal 28 Fixed Costs Fiscal 28 Roll Forward Differences Actual Costs w/ Roll Fwd Adjustments Proposed Costs Future Period Jail 1,412,264 1,412,264 1,412,264 Emergency Mgmt 142, , ,457 Health Prev Prog 2,817 2,817 2,817 Medical Examiner 28,852 28,852 28,852 Human Services 11,721 11,721 11,721 Soldiers & Sailors 17,943 17,943 17,943 ACSET 4,354 4,354 4,354 Legal Asst Ctr Zoo 288,51 288,51 288,51 Road Comm 8,124 8,124 8,124 Fire Prevention 33,58 24,423 8,635 41,693 41,693 Parks & Rec 48,77 474,26 6,51 487,28 487,28 Health 1,36,441 1,457,82 ( 96,641) 1,263,8 1,263,8 Mental Health Cornerstone Lodging Tax 24,96 42,79 ( 17,749) 7,211 7,211 Capital Impv. 8,883 8,883 8,883 Corr/Det Fac. 9,79 8,77 1,2 1,81 1,81 ROD Automation 16,265 16,265 16,265 Sheriff Narcotic 2,681 2,681 2,681 C.D.B.G. 138, , ,884 CDBG Housing Comm 122,71 122,71 122,71 LLEBG JIBG 9,56 24,951 ( 15,895) ( 6,839) ( 6,839) DHS 17,631 17,631 17,631 DHS Space Costs 189, , ,439 CC Sex Offender 24,769 24, ,793 24,793 CC Facility Mgmt 23,747 37,527 ( 13,78) 9,967 9,967 CC Community Prob 212, ,979 ( 29,144) 183, ,691 CC Placement 36,559 48,684 ( 12,125) 24,434 24,434 CC Elect Monitor 2,864 8,458 ( 5,594) ( 2,73) ( 2,73) CC Comm Reinterg 16,42 18,288 ( 1,886) 14,516 14,516 CC Juve Det Home 35, ,943 ( 21,532) 328, ,879 CC Crisis Interv 28,28 26,973 1,55 29,83 29,83 Schedule B.2 Page 16

29 7/13/29 1:54:33 AM Fixed Costs Proposed Receiving Departments Final Costs Fiscal 28 Fixed Costs Fiscal 28 Roll Forward Differences Actual Costs w/ Roll Fwd Adjustments Proposed Costs Future Period Social Welfare 11,33 2,454 8,876 2,26 2,26 Vet's Trust 2,62 2,62 2,62 SP Comm. Correct 43,958 73,366 ( 29,48) 14,55 14,55 SP Remonum. 8,54 1,621 ( 2,567) 5,487 5,487 SP Other 4,375 4,375 4,375 KCBA Debt Service 1,495 1,495 1,495 DPW Bond Interest 1,96 1,286 ( 19) KC Constr. Fund 15,438 15,438 15,438 KC Bldg Authority 6,824 6,824 6,824 DPW Admin 46,849 51,14 ( 4,255) 42,594 42,594 DPW Operations 96,888 16,984 ( 1,96) 86,792 86,792 DPW Solidwaste 157, ,828 ( 4,193) 153, ,442 DPW Resource Rec 16,397 1,9 6,388 22,785 22,785 DPW SW Recycle 3,536 34,729 ( 4,193) 26,343 26,343 DPW DHCO 15,998 2,42 ( 4,422) 11,576 11,576 DPW WTE 4,818 44,923 ( 4,15) 36,713 36,713 Aeronautics 45, ,483 8,93 414, ,343 Deliquent Tax 6,683 6,683 6,683 Risk Managment 8,344 82,288 ( 1,944) 78,4 78,4 Drain Revolving 97,633 97,633 97,633 Lake Level Revol 7,174 7,174 7,174 Non Allocated 3,733,411 3,733,411 3,733,411 SubTotal 23,17,241 4,872,97 ( 6,261) 23,46,98 52,944 23,99,924 Direct Billed 648,84 648,84 Unallocated 1,3,15 1,3,15 Total 24,758,43 24,751,113 Schedule B.3 Page 17