SANILAC COUNTY, MICHIGAN

Transcription

1 SANILAC COUNTY, MICHIGAN FISCAL 2017 COST ALLOCATION PLAN FOR THE PERIOD ENDING December 31, 2017 MGT Consulting Group Michigan Office 2343 Delta Road Bay City, Michigan

2 Table of Contents Section 1 Section 2 Section 3 Section 4 Section 5 Section 6 Introduction Certification Organizational Chart Reading a Cost Plan 2 CFR Part 200 Cost Plan Internal Service Funds Reconciliation

3 Section 1 Introduction

4 Introduction The enclosed Central Services Cost Plan identifies the costs of indirect services provided by central service departments of (County) based on actual expenditures for calendar year MGT of America Consulting LLC prepared these documents at the request of the County. This Cost Plan is used by the County to claim indirect costs as charges against grants and contracts (awards). This Cost Plan is submitted for use by the Michigan of Health and Human Services and other State and Federal grantors. This document is prepared in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (formerly OMB A-87). County personnel provided the expenditure and allocation data to MGT consultants. MGT consultants then prepared the Cost Plan utilizing a double step-down methodology.

5 Section 2 Certification

6 COUNTY-WIDE COST ALLOCATION PLAN CERTIFICATE OF INDIRECT COSTS This is to certify that I have reviewed the indirect cost plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this plan are for the fiscal year ending December 31, 2017 and are to establish billing or final indirect costs for the fiscal year beginning January 1, 2019, and are allowable in accordance with the requirement of the 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. (2) All costs included in this plan are properly allocated to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the agreements 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 costs identified. I declare that the foregoing is true and correct.

7 Section 3 Organizational Chart

8 SANILAC COUNTY, MICHIGAN ORGANIZATIONAL CHART CITIZENS OF SANILAC COUNTY Sanilac County Board of Commissioners County Administrator / Controller Circuit Court Juvenile Court Probate Court District Court County Clerk Treasurer Sheriff Prosecutor Register of Deeds Drain Commissioner Surveyor Friend of the Court Community Corrections / Probation Central Dispatch / 911 Council on Aging Brownfield Redevelopment Authority Construction and Land Use Medical Examiner Animal Control Equalization / GIS Director Recycling Parks Jury Board Drug Task Force Crime Victims Services Economic Development Emergency Manager DHHS Board County Library Board Medical Care Facility Planning Commission Board of Canvassers Land Bank Authority Health IT MSU Extension Veteran s Affairs Office Grounds and Building Medical Control Authority Public Guardian Human Resources / Finance Courthouse Security Appointed Elected

9 Section 4 Reading a Cost Plan

10 Reading a Cost Plan Overview The 2 CFR Part 200 (formerly OMB Circular A-87) Central Services Cost Plan is a document that distributes, or allocates, County indirect costs. Indirect costs are those costs incurred by County departments that benefit other County departments. Examples of County indirect costs are administration, accounting and information technology. The primary purpose for preparing the Cost Plan is to identify the appropriate division and department indirect costs for FY2017. The significant steps involved in preparing the Cost Plan include the following: Identify the County departments that provide support to other County departments. These departments are referred to as central service or allocating departments. Identify the County departments that receive support from other County departments. These departments are referred to as grantee or receiving departments. Accumulate the allowable actual expenditures of the County departments that provide support to other County departments. Distribute, or allocate, the allowable expenditures of the County departments that provide support to other County departments based on available, meaningful, measurable and auditable allocation statistics that match the service provided to the service received.

11 Process A double-step down allocation methodology is used to allocate the allowable costs of the central service departments. This methodology recognizes the cross support provided between central service departments. For example, accounting supports information technology by providing payroll, paying vouchers and preparing a budget. Information technology, however, also supports accounting by providing software and hardware and by maintaining and administering various applications and systems. The double-step down methodology requires an initial sequencing of allocating departments. In the first step of the double-step methodology, allowable costs from central service departments are allocated in the sequence selected to all County departments, divisions and funds; including to other central service departments. The second step in the double-step down methodology is made to fully account for the cross support provided between central service departments. Central service departments are closed after the second step in the double-step down allocation methodology. Carry-Forward 2 CFR Part 200 (formerly OMB Circular A-87) has several plan types which are acceptable under the Circular. This plan is considered a "fixed with carry-forward" plan. Under this procedure, total current year allocations are identified. The "fixed cost" amounts, which are based on the costs claimed from a prior plan, are compared and the difference is computed and identified as the "Carry-Forward" amount. The current allocation plus (or minus) the "Carry-Forward" are combined to identify the "Proposed Costs". Proposed Costs are to be applied to the year the plan is being used for recovery. This procedure allows the governmental unit to recover or return any over or under recoveries claimed in the year of the plan.

12 Sections Table of Contents The first few pages of the Cost Plan are the Table of Contents. The column on the left side of the pages lists the central service, or allocating, departments. Each central service department is broken down into functions. Functions are the specific services provided by a particular department. The middle column lists the allocation base for each corresponding function. The column on the right side of the pages is the applicable page number. Summary Schedule The next few pages of the Cost Plan are the Summary Schedule. The Summary Schedule identifies the total dollar amount allocated from every County allocating department to every County receiving department. Allocating departments are listed down the left column and receiving departments, divisions and funds are listed across the top of each page. Detail Schedules The remaining pages of the Cost Plan are the details schedules for every central service department. The detail schedules for each central service department is structured in the following format. Narrative. Lists the department name, provides a brief description of the activities performed, identifies the functions and the corresponding allocation base.

13 al Costs (A). The actual expenditures for that department. There are three different codes that could be denoted on the al Cost schedule. Those three codes are S, P and D and identify how costs are spread or distributed within a specific department. The S (or S1) stands for salaries. The P stands for a predetermined percentage described in the narrative. The D stands for disallowed. Incoming Costs (B). The support costs coming into the department from other allocating departments. Incoming costs are spread on the ratio of function salaries to departmental salaries. In the few instances where a department has no salaries, incoming costs are spread on the ratio of function expenditures to departmental expenditures. Certain incoming costs, however, may be denoted with an *. The * identifies those incoming costs that are directly identified to departmental functions and spread to departmental functions on a percentage basis. Total Allocated (C). The total amount allocated for that department. This amount is found at the end of the Incoming Costs schedule. Function s. The distribution, or allocation, of the Total Allocated costs by function. Summary. The summary of allocated costs by function.

14 Section 5 2 CFR Part 200 Cost Plan

15 Table of Contents Schedule Description Basis Units Basis Source Page # Table of Contents 1 Summary Schedule 5 Carry Forward Schedule 13 Building Depreciation 15 1 Costs 16 1 Incoming Costs 17 1 County Courthouse Usable Square Footage Actual Measurements 18 1 Courthouse Annex Usable Square Footage Actual Measurements Dawson Street Usable Square Footage Actual Measurements 20 1 Summary 21 Equipment Depreciation 22 2 Costs 23 2 Incoming Costs 24 2 Phone System FTE's in the Courthouse 25 2 Recording Video Equip Direct to the FOC 26 2 Summary Bd of Comm 28 3 Costs 29 3 Incoming Costs 30 3 Administration Audited Expenditures Annual County Audit 32 3 General Government **Not Allocated** 3 Summary Legal Fees ( ) 36 4 Costs 37 4 Incoming Costs 38 4 Legal Fees Average number of FTE's Payroll Report 39 4 Summary Consultant 43 5 Costs 44 5 Incoming Costs 45 5 Audit Audited Expenditures Annual County Audit 46 5 Cost Plan Equally to Central Service Depts 48 5 Summary Administrator 51 MGT Consulting Group Page 1 of 184

16 6 Costs 52 6 Incoming Costs 53 6 Dept Coordinator Audited Expenditures Annual County Audit 55 6 Payroll Direct to Payroll 57 6 Accounting # of Expenditure Transactions County General Ledger 58 6 HR Direct to HR 61 6 Summary Clerk 65 7 Costs 66 7 Incoming Costs 67 7 Accounting # of Expenditure Transactions County General Ledger 69 7 General Government **Not Allocated** 7 Summary 72 Payroll 75 8 Costs 76 8 Incoming Costs 77 8 Payroll Average number of FTE's Payroll Report 78 8 Summary Treasurer 82 9 Costs 84 9 Incoming Costs 85 9 GF Accounting # of Expenditure Transactions County General Ledger 87 9 Non-GF Accounting # of Cash/Revenue Transactions County General Ledger 89 9 General Government **Not Allocated** 9 Summary Courthouse & Grounds Costs Incoming Costs County Courthouse/Annex Usable Square Footage Actual Measurements Dawson Street Usable Square Footage Actual Measurements Dawson Street Usable Square Footage Actual Measurements Other Buildings **Not Allocated** 10 Phone System FTE's in the Courthouse Payroll Report Summary Human Resources Costs Incoming Costs Personnel Average number of FTE's Payroll Report Summary Fringes ( ) Costs 112 MGT Consulting Group Page 2 of 184

17 12 Incoming Costs Fringes Average number of FTE's Payroll Report Summary Liability Insurance ( ) Costs Incoming Costs Property - Specific Property Values Property - Courthosue Usable Square Footage Actual Measurements Property - Courthouse Annex Usable Square Footage Actual Measurements Property Dawson Street Building Usable Square Footage Actual Measurements Property - 95 Dawson Street Usable Square Footage Actual Measurements Liability - County Audited Expenditures Annual County Audit Liability - Law Enforcement Law Enforcement FTE Payroll Report Liability - Public Officials Average number of FTE's Payroll Report Liability - Motor Pool Direct to Motor Pool Summary Workers Comp/Unemployment Costs Incoming Costs W/C Processing Average number of FTE's Payroll Report Summary Central Purchasing Costs Incoming Costs Purchasing Amount of Central Stores Purchases Summary Data Processing Costs Incoming Costs DP - County Average number of FTE's Payroll Report DP - Specific Amount of Data Processing Purchases Summary Mail Dept Costs Incoming Costs Mailing Amount of Postage Used Summary Health Process Costs Incoming Costs Health Process Average number of FTE's Payroll Report 168 MGT Consulting Group Page 3 of 184

18 18 Central Service Health Average number of FTE's Payroll Report Summary Sick/Vacation Payout Costs Incoming Costs Sick/Vacation Payout Average number of FTE's Payroll Report Summary Retiree Health (736) Costs Incoming Costs Employee Health Average number of FTE's Payroll Report Summary 184 MGT Consulting Group Page 4 of 184

19 Summary Schedule Circuit Court ( ) District Court ( ) Jury Board ( ) Probate Court ( ) Juvenile Court ( ) Public Guardian ( ) Adult Probation ( ) District Court Probation ( ) Election ( ) Bd of Canvassers ( ) 1 Building Depreciation $3,143 $4,204 $0 $5,898 $4,056 $987 $2,852 $1,635 $0 $0 2 Equipment Depreciation Bd of Comm Legal Fees ( ) Consultant 974 1, Administrator 6,225 8, ,151 3,716 1, , Clerk 1,695 1, Payroll 609 1, Treasurer 4,155 3, ,309 2,133 1, Courthouse & Grounds 25,504 27, ,793 11,653 8,079 7,985 4, Human Resources 467 1, Fringes ( ) 2,661 7, ,191 3,382 1, Liability Insurance ( ) 2,889 4, ,353 1,749 1, Workers Comp/Unemployment Central Purchasing Data Processing 3,826 29, ,068 3,536 1, Mail Dept Health Process 544 1, Sick/Vacation Payout 1,923 5, ,307 2,445 1, Retiree Health (736) 14,988 8, ,747 5, , Total Current s 70, , ,508 42,493 20,028 12,283 19,287 6, Less: Prior Year s Carry-Forward Proposed Costs $70,780 $111,136 $403 $69,508 $42,493 $20,028 $12,283 $19,287 $6,294 $78 MGT Consulting Group Page 5 of 184

20 Summary Schedule Equalization ( ) /299 PA ( /230) Prosecutor DP Register of Deeds ( ) Coop Extension ( ) Drain ( ) Sheriff Road Patrol ( ) Marine Construction 1 Building Depreciation $1,089 $8,152 $0 $1,751 $6,382 $1,198 $0 $0 $0 $2,641 2 Equipment Depreciation Bd of Comm ,625 2, Legal Fees ( ) ,496 2, Consultant 601 1, ,352 5, Administrator 2,862 7, ,484 1,652 2,608 36,882 23, , Clerk 485 1, ,168 2, Payroll 379 1, ,259 4, Treasurer 1,188 2, , ,342 7,767 5, , Courthouse & Grounds 8,899 23, ,295 23,363 9, , Human Resources 291 1, ,795 3, Fringes ( ) 1,658 7, , ,453 27,344 18, , Liability Insurance ( ) 1,190 3, ,789 3,700 1,395 85,807 42,516 1,801 1, Workers Comp/Unemployment Central Purchasing Data Processing 9, ,753 27,189 1,508 7,051 56,963 18, , Mail Dept Health Process 339 1, , ,586 3, Sick/Vacation Payout 1,198 5, , ,774 19,768 13, , Retiree Health (736) 7,494 29, , ,260 67, Total Current s 37,798 97,078 8,753 63,866 46,711 30, , ,772 6,481 37,898 Less: Prior Year s 0 111,227 14, Carry-Forward 0 (14,149) (5,972) Proposed Costs $37,798 $82,930 $2,780 $63,866 $46,711 $30,983 $355,805 $214,772 $6,481 $37,898 MGT Consulting Group Page 6 of 184

21 Summary Schedule Planning ( ) Emergency Management Animal Control DPW Drains Medical Examiner 201 Road Commission 207 Drug Task 214 SAVE Partnership Millage (208) 210 Ambulance 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm , Legal Fees ( ) Consultant , , Administrator 348 1,314 4, , ,035 3,409 3, Clerk , Payroll , Treasurer , ,744 7,072 2,816 2, Courthouse & Grounds , Human Resources Fringes ( ) , Liability Insurance ( ) , Workers Comp/Unemployment Central Purchasing Data Processing , , Mail Dept Health Process , Sick/Vacation Payout , , Retiree Health (736) 0 7,494 7, , , Total Current s 1,082 13,344 26,628 1,227 10,798 1,301 3,202 73,293 7,955 8,316 Less: Prior Year s Carry-Forward Proposed Costs $1,082 $13,344 $26,628 $1,227 $10,798 $1,301 $3,202 $73,293 $7,955 $8,316 MGT Consulting Group Page 7 of 184

22 Summary Schedule 211 Road Millage 215 Friend of the Court FOC-DP 217 Family Counsel 261 Central Dispatch (218) 221 Health Health Building Dawson 224 Soil Erosion 225 Environment al Trust 230 Material Recovery 1 Building Depreciation $0 $6,813 $0 $0 $0 $0 $26,553 $0 $0 $0 2 Equipment Depreciation 0 8, Bd of Comm 0 1, , Legal Fees ( ) ,158 2, Consultant 0 2, , Administrator 85 8, ,438 1, , Clerk Payroll 0 1, ,074 5, Treasurer 3,146 6, ,205 5,117 7, , , Courthouse & Grounds 0 19, , , Human Resources 0 1, , Fringes ( ) Liability Insurance ( ) 0 3, ,902 4, , Workers Comp/Unemployment Central Purchasing Data Processing 0 0 9, ,630 23, , , Mail Dept Health Process 0 1, , Sick/Vacation Payout 0 4, , Retiree Health (736) 0 22, , Total Current s 3,280 90,028 9,159 2,389 65,987 46,205 90,532 6,158 1,055 17,769 Less: Prior Year s 0 87,837 10, Carry-Forward 0 2,191 (1,116) Proposed Costs $3,280 $92,219 $8,043 $2,389 $65,987 $46,205 $90,532 $6,158 $1,055 $17,769 MGT Consulting Group Page 8 of 184

23 Summary Schedule 288 Transporatati on (232) 236 Stonegarden Emergency Services (237) 243 Brownfield 255 Pre Property 256 ROD Automation 259 Vets Millage 263 Concealed Pistol Licensing 264 Correction Officers Training 265 Drug Law Enforcement 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm Legal Fees ( ) Consultant Administrator , , Clerk , Payroll Treasurer 451 2,494 3, ,437 4, Courthouse & Grounds Human Resources Fringes ( ) Liability Insurance ( ) Workers Comp/Unemployment Central Purchasing Data Processing , Mail Dept Health Process Sick/Vacation Payout , Retiree Health (736) , Total Current s 540 6,195 7, ,253 4,663 1, Less: Prior Year s Carry-Forward Proposed Costs $540 $6,195 $7,384 $418 $905 $854 $26,253 $4,663 $1,838 $387 MGT Consulting Group Page 9 of 184

24 Summary Schedule 266 Sheriff Grants 274 Contract Patrol (267) 279 US Marshall (268) 269 Law Library 271 Library 273 Crime Victims 275 Remounment ation 286 MI Justice Training 282 Child Care Grant (289) DHS (290) 1 Building Depreciation $0 $0 $0 $1,975 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm Legal Fees ( ) Consultant , , Administrator 3, , ,623 1,665 1, , Clerk Payroll Treasurer 2, , ,583 2,567 2, Courthouse & Grounds , Human Resources Fringes ( ) Liability Insurance ( ) , Workers Comp/Unemployment Central Purchasing Data Processing , Mail Dept Health Process Sick/Vacation Payout Retiree Health (736) 2, , , Total Current s 12, ,126 8,877 8,044 12,312 3, ,385 5,324 Less: Prior Year s Carry-Forward Proposed Costs $12,575 $527 $24,126 $8,877 $8,044 $12,312 $3,876 $376 $1,385 $5,324 MGT Consulting Group Page 10 of 184

25 Summary Schedule 291 MCF Child Care 294 Vets Trust 298 MTCE of Effort 508 Parks 661 Motor Pool 736 Retirement Processing (731) 296 Senior Citizens (899) Other 2nd Orphans 1 Building Depreciation $0 $0 $891 $0 $0 $0 $0 $0 $3,963 $0 2 Equipment Depreciation Bd of Comm 0 1, , Legal Fees ( ) Consultant 0 2, , , Administrator 5,930 10, ,867 13,391 2, ,276 3, Clerk 3,393 1, , , Payroll 37, , Treasurer 8,770 5, ,848 9,108 2,800 1,899 2, Courthouse & Grounds 0 0 2, , Human Resources , Fringes ( ) , Liability Insurance ( ) ,575 28, , Workers Comp/Unemployment Central Purchasing Data Processing 0 1, , Mail Dept Health Process , ,135, Sick/Vacation Payout 0 1, Retiree Health (736) 0 7, Total Current s 55,471 33,682 3,633 5,661 45,742 35,063 2,696 10,936 1,165,409 0 Less: Prior Year s Carry-Forward Proposed Costs $55,471 $33,682 $3,633 $5,661 $45,742 $35,063 $2,696 $10,936 $1,165,409 $0 MGT Consulting Group Page 11 of 184

26 Summary Schedule Total 1 Building Depreciation $84,183 2 Equipment Depreciation 9, Bd of Comm 24, Legal Fees ( ) 19, Consultant 49, Administrator 231, Clerk 37,606 8 Payroll 71, Treasurer 161, Courthouse & Grounds 297, Human Resources 22, Fringes ( ) 94, Liability Insurance ( ) 229, Workers Comp/Unemployment 3, Central Purchasing 2, Data Processing 281, Mail Dept Health Process 1,166, Sick/Vacation Payout 81, Retiree Health (736) 345,332 Total Current s 3,217,294 Less: Prior Year s 224,064 Carry-Forward (19,046) Proposed Costs $3,198,248 MGT Consulting Group Page 12 of 184

27 Carry Forward Schedule Current Prior Year Carry- Forward Adjustments Proposed Cost Circuit Court ( ) 70, , District Court ( ) 111, , Jury Board ( ) Probate Court ( ) 69, , Juvenile Court ( ) 42, , Public Guardian ( ) 20, , Adult Probation ( ) 12, , District Court Probation ( , , Election ( ) 6, , Bd of Canvassers ( ) Equalization ( ) 37, , /299 PA ( /230) 97, ,227 (14,149) 0 82, Prosecutor DP 8,753 14,725 (5,972) 0 2, Register of Deeds ( ) 63, , Co-op Extension ( ) 46, , Drain ( ) 30, , Sheriff 355, , Road Patrol ( ) 214, , Marine 6, , Construction 37, , Planning ( ) 1, , Emergency Management 13, , Animal Control 26, , DPW 1, , Drains 10, , Medical Examiner 1, , Road Commission 3, , Drug Task 73, , SAVE Partnership Millage (208) 7, , Ambulance 8, , Road Millage 3, , Friend of the Court 90,028 87,837 2, , FOC-DP 9,159 10,275 (1,116) 0 8, Family Counsel 2, , Central Dispatch (218) 65, , Health 46, , Health Building Dawson 90, , Soil Erosion 6, , Environmental Trust 1, , Material Recovery 17, ,769 MGT Consulting Group Page 13 of 184

28 Carry Forward Schedule Current Prior Year Carry- Forward Adjustments Proposed Cost Transporatation (232) Stonegarden 6, , Emergency Services (237) 7, , Brownfield Pre Property ROD Automation Vets Millage 26, , Concealed Pistol Licensing 4, , Correction Officers Training 1, , Drug Law Enforcement Sheriff Grants 12, , Contract Patrol (267) US Marshall (268) 24, , Law Library 8, , Library 8, , Crime Victims 12, , Remounmentation 3, , MI Justice Training Child Care Grant (289) 1, , DHS (290) 5, , MCF 55, , Child Care 33, , Vets Trust 3, , MTCE of Effort 5, , Parks 45, , Motor Pool 35, , Retirement Processing (731) 2, , Senior Citizens (899) 10, , Other 1,165, ,165,409 Total 3,217, ,064 (19,046) 0 3,198,248 MGT Consulting Group Page 14 of 184

29 Building Depreciation Nature and Extent of Services Building Depreciation has been allocated within this schedule based on the County s fixed asset report. County Courthouse The County Courthouse was built in 1916, original cost and improvements has totaled $336,550. The current year depreciation value of $16,747 has been allocated to all occupant departments based on their usable square footage. Courthouse Annex The Courthouse Annex was built in 1994, original cost and improvements has totaled $1,480,422. The current year depreciation value of $37,011 has been allocated to all occupant departments based on their usable square footage. 171 Dawson Street Building The building at 171 Dawson Street was purchased in 1994, original cost and improvements has totaled $1,500,000. The current year depreciation value of $37,500 has been allocated to all occupant departments based on their usable square footage. 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 charges are accounted for in the initial allocation. MGT Consulting Group Page 15 of 184

30 A. Costs Dept:1 Building Depreciation Description Amount General Admin County Courthouse Courthouse Annex 171 Dawson Street Personnel Costs Salaries S Salary % Split.00%.00%.00%.00% Benefits S Subtotal - Personnel Costs Services & Supplies Cost Building Depreciation P 91, ,747 37,011 37,500 Subtotal - Services & Supplies 91, ,747 37,011 37,500 Cost Total 91, ,747 37,011 37,500 Adjustments to Cost Subtotal - Adjustments Total Costs After Adjustments 91, ,747 37,011 37,500 General Admin Distribution Grand Total $91,258 $16,747 $37,011 $37,500 MGT Consulting Group Page 16 of 184

31 B. Incoming Costs - (Default Spread Expense%) Dept:1 Building Depreciation First Incoming Second Incoming County Courthouse Courthouse Annex 171 Dawson Street 5 Cost Plan $0 $703 $129 $285 $289 Subtotal Consultant Total Incoming C. Total Allocated $91,961 $16,876 $37,296 $37, % 40.56% 41.09% MGT Consulting Group Page 17 of 184

32 County Courthouse s Dept:1 Building Depreciation Units Percent First Direct Billed Second Total Bd of Comm 1, % $947 $0 $947 $7 $ Administrator 1, % 1, , , Clerk 1, % 1, , , Treasurer 1, % 1, , , Circuit Court ( ) 3, % 3, , , District Court ( ) 3, % 2, , , Probate Court ( ) % Public Guardian ( ) 1, % Equalization ( ) 1, % 1, , , Register of Deeds ( ) 1, % 1, , , Drain ( ) 1, % 1, , ,198 Subtotal 18, % 16, , ,876 Direct Bills 0 0 Total $16,747 $16,876 Basis Units: Usable Square Footage Source: Actual Measurements MGT Consulting Group Page 18 of 184

33 Courthouse Annex s Dept:1 Building Depreciation Units Percent First Direct Billed Second Total Courthouse & Grounds % $2,013 $0 $2,013 $16 $2, Data Processing % District Court ( ) % 1, , , Probate Court ( ) 2, % 5, , , Juvenile Court ( ) 1, % 4, , , Adult Probation ( ) 1, % 2, , , District Court Probation ( % 1, , , /299 PA ( /230) 3, % 8, , , Construction 1, % 2, , , Friend of the Court 2, % 6, , , Law Library % 1, , ,975 Subtotal 14, % 37, , ,296 Direct Bills 0 0 Total $37,011 $37,296 Basis Units: Usable Square Footage Source: Actual Measurements MGT Consulting Group Page 19 of 184

34 171 Dawson Street s Dept:1 Building Depreciation Units Percent First Direct Billed Second Total Co-op Extension ( ) 3, % $6,333 $0 $6,333 $49 $6, Health Building Dawson 13, % 26, , , Vets Trust % Other 2, % 3, , ,963 Subtotal 19, % 37, , ,789 Direct Bills 0 0 Total $37,500 $37,789 Basis Units: Usable Square Footage Source: Actual Measurements MGT Consulting Group Page 20 of 184

35 Summary Dept:1 Building Depreciation County Courthouse Courthouse Annex 171 Dawson Street Total Bd of Comm $954 $0 $0 $ Administrator 1, , Clerk 1, , Treasurer 1, , Courthouse & Grounds 0 2, , Data Processing Circuit Court ( ) 3, , District Court ( ) 2,895 1, , Probate Court ( ) 382 5, , Juvenile Court ( ) 0 4, , Public Guardian ( ) Adult Probation ( ) 0 2, , District Court Probation ( , , Equalization ( ) 1, , /299 PA ( /230) 0 8, , Register of Deeds ( ) 1, , Co-op Extension ( ) 0 0 6,382 6, Drain ( ) 1, , Construction 0 2, , Friend of the Court 0 6, , Health Building Dawson ,553 26, Law Library 0 1, , Vets Trust Other 0 0 3,963 3,963 Total $16,876 $37,296 $37,789 $91,961 MGT Consulting Group Page 21 of 184

36 Equipment Depreciation Nature and Extent of Services Equipment Depreciation has been allocated within this schedule based on the County s fixed asset report. Phone System In 2001 the County purchased a phone system for the Courthouse and Annex. The depreciation for the phone system totals $2,335 and has been allocated to all departments in the Courthouse and Annex based on their FTE. Recording Video Equipment In 2017 Recording Video Equipment was purchased for the Friend of the Court office. Depreciation charges of $7,650 has been allocated directly to the Friend of the Court. 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 charges are accounted for in the initial allocation. MGT Consulting Group Page 22 of 184

37 A. Costs Dept:2 Equipment Depreciation Description Amount General Admin Phone System Recording Video Equip Personnel Costs Salaries S Salary % Split.00%.00%.00% Benefits S Subtotal - Personnel Costs Services & Supplies Cost Equipment Depreciation P 9, ,335 7,650 Subtotal - Services & Supplies 9, ,335 7,650 Cost Total 9, ,335 7,650 Adjustments to Cost Subtotal - Adjustments Total Costs After Adjustments 9, ,335 7,650 General Admin Distribution Grand Total $9,985 $2,335 $7,650 MGT Consulting Group Page 23 of 184

38 B. Incoming Costs - (Default Spread Expense%) Dept:2 Equipment Depreciation First Incoming Second Incoming Phone System Recording Video Equip 5 Cost Plan $0 $703 $164 $539 Subtotal Consultant Total Incoming C. Total Allocated $10,688 $2,500 $8, % 76.62% MGT Consulting Group Page 24 of 184

39 Phone System s Dept:2 Equipment Depreciation Units Percent First Direct Billed Second Total Bd of Comm % $99 $0 $99 $7 $ Administrator % Clerk % Treasurer % Courthouse & Grounds % Data Processing % Circuit Court ( ) % District Court ( ) % Probate Court ( ) % Juvenile Court ( ) % Public Guardian ( ) % District Court Probation ( % Equalization ( ) % /299 PA ( /230) % Register of Deeds ( ) % Drain ( ) % Construction % Friend of the Court % Subtotal % 2, , ,500 Direct Bills 0 0 Total $2,335 $2,500 Basis Units: FTE's in the Courthouse Source: MGT Consulting Group Page 25 of 184

40 Recording Video Equip s Dept:2 Equipment Depreciation Units Percent First Direct Billed Second Total Friend of the Court % $7,650 $0 $7,650 $539 $8,189 Subtotal % 7, , ,189 Direct Bills 0 0 Total $7,650 $8,189 Basis Units: Direct to the FOC Source: MGT Consulting Group Page 26 of 184

41 Summary Dept:2 Equipment Depreciation Phone System Recording Video Equip Total Bd of Comm $106 $0 $ Administrator Clerk Treasurer Courthouse & Grounds Data Processing Circuit Court ( ) District Court ( ) Probate Court ( ) Juvenile Court ( ) Public Guardian ( ) District Court Probation ( Equalization ( ) /299 PA ( /230) Register of Deeds ( ) Drain ( ) Construction Friend of the Court 271 8,189 8,459 Total $2,500 $8,189 $10,688 MGT Consulting Group Page 27 of 184

42 Board of Commissioners Nature and Extent of Services The Sanilac County Board of Commissioners comprises the legislative body of the County and, as such, constitutes a general government function. However, the Administrative Assistant for the County performs certain duties in addition to supporting the Board, which is allowable. Costs of allowable services have been functionalized as follows: al Support the Administrative Secretary provides support services such as budget, personnel, and purchasing services to all County departments. The costs associated with this support have been allocated to all departments based on their audited expenditures. General Government the costs for the remaining responsibilities are considered general government and have not been allocated any further. 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 charges are accounted for in the initial allocation. MGT Consulting Group Page 28 of 184

43 A. Costs Dept: Bd of Comm Description Amount General Admin Administratio n General Government Personnel Costs Salaries S1 65, ,481 47,952 Salary % Split.00% 26.72% 73.28% Benefits S 10, ,678 7,347 Subtotal - Personnel Costs 75, ,159 55,299 Services & Supplies Cost Office Supplies S Postage S Mileage Reimb & Gas P 5, ,025 Membership & Subscriptions P 11, ,079 Telephone S Motel & Meal Expenses P Advertising P 2, ,279 Equipment Rental P Conference Registration S Office Equipment S Subtotal - Services & Supplies 21, ,730 Cost Total 96, ,653 76,029 Adjustments to Cost Subtotal - Adjustments Total Costs After Adjustments 96, ,653 76,029 General Admin Distribution Grand Total $96,682 $20,653 $76,029 not allocated MGT Consulting Group Page 29 of 184

44 B. Incoming Costs - (Default Spread Salary%) Dept: Bd of Comm First Incoming Second Incoming Administratio n General Government 1 County Courthouse $947 $7 $255 $699 Subtotal - Building Depreciation Phone System Subtotal - Equipment Depreciation Administration Subtotal Bd of Comm Legal Fees Subtotal Legal Fees ( Audit Cost Plan Subtotal Consultant 0 1, Dept Coordinator Accounting Subtotal Administrator 0 1, ,007 7 Accounting Subtotal Clerk Payroll Subtotal - Payroll GF Accounting Subtotal Treasurer County Courthouse/Annex 0 6,767 1,808 4, Phone System Subtotal Courthouse & Groun 0 6,993 1,868 5, Personnel Subtotal Human Resources Fringes 0 2, ,874 MGT Consulting Group Page 30 of 184

45 B. Incoming Costs - (Default Spread Salary%) Dept: Bd of Comm First Incoming Second Incoming Administratio n General Government Subtotal Fringes ( ) $0 $2,557 $683 $1, Property - Courthosue Liability - County Liability - Public Officials Subtotal Liability Insurance ( 0 1, W/C Processing Subtotal Workers Comp/Unemplo Purchasing Subtotal Central Purchasing DP - County 0 2, , DP - Specific 0 (623) (166) (457) Subtotal Data Processing 0 2, , Mailing Subtotal Mail Dept Health Process Central Service Health 0 19,086 5,099 13,987 Subtotal Health Process 0 19,485 5,206 14, Sick/Vacation Payout 0 1, ,358 Subtotal Sick/Vacation Payout 0 1, ,358 Total Incoming 1,046 38,986 10,695 29,337 C. Total Allocated $136,713 $31,348 $105, % 77.07% MGT Consulting Group Page 31 of 184

46 Administration s Dept: Bd of Comm Units Percent First Direct Billed Second Total Bd of Comm 96, % $108 $0 $108 $0 $ Legal Fees ( ) 20, % Consultant 76, % Administrator 273, % Clerk 284, % Treasurer 221, % Courthouse & Grounds 313, % Human Resources 59, % Fringes ( ) 113, % Liability Insurance ( ) 235, % Workers Comp/Unemployment 133, % Central Purchasing 11, % Data Processing 377, % Mail Dept 54, % Health Process 1,389, % 1, , , Sick/Vacation Payout 92, % Retiree Health (736) 358, % Circuit Court ( ) 286, % District Court ( ) 535, % Jury Board ( ) 5, % Probate Court ( ) 219, % Juvenile Court ( ) 192, % Public Guardian ( ) 90, % Adult Probation ( ) 1, % Election ( ) 63, % Bd of Canvassers ( ) % Equalization ( ) 176, % /299 PA ( /230) 505, % Register of Deeds ( ) 147, % Co-op Extension ( ) 87, % Drain ( ) 144, % Sheriff 2,752, % 3, ,083 1,542 4, Road Patrol ( ) 1,748, % 1, , , Marine 35, % Construction 235, % Planning ( ) 3, % Emergency Management 68, % Animal Control 212, % DPW 3, % Drains 198, % Medical Examiner 40, % Drug Task 738, % ,240 MGT Consulting Group Page 32 of 184

47 Administration s Dept: Bd of Comm Units Percent First Direct Billed Second Total SAVE Partnership Millage (208) 286, % $321 $0 $321 $160 $ Ambulance 303, % Friend of the Court 624, % , Family Counsel 4, % Central Dispatch (218) 599, % , Soil Erosion 22, % Environmental Trust 39, % Material Recovery 179, % Stonegarden 36, % Emergency Services (237) 185, % Pre Property % ROD Automation 11, % Vets Millage 251, % Concealed Pistol Licensing 11, % Correction Officers Training 27, % Drug Law Enforcement 11, % Sheriff Grants 262, % Contract Patrol (267) 2, % US Marshall (268) 216, % Law Library 25, % Library 304, % Crime Victims 66, % Remounmentation 61, % MI Justice Training 9, % Child Care Grant (289) 13, % DHS (290) 307, % Child Care 699, % , Vets Trust 1, % MTCE of Effort 158, % Parks 751, % , Motor Pool 181, % Senior Citizens (899) 424, % Subtotal 18,691, % 20, ,933 10,415 31,348 Direct Bills 0 0 Total $20,933 $31,348 Basis Units: Audited Expenditures Source: Annual County Audit MGT Consulting Group Page 33 of 184

48 Summary Dept: Bd of Comm Administratio n General Government Total Bd of Comm $108 $0 $ Legal Fees ( ) Consultant Administrator Clerk Treasurer Courthouse & Grounds Human Resources Fringes ( ) Liability Insurance ( ) Workers Comp/Unemployment Central Purchasing Data Processing Mail Dept Health Process 2, , Sick/Vacation Payout Retiree Health (736) Circuit Court ( ) District Court ( ) Jury Board ( ) Probate Court ( ) Juvenile Court ( ) Public Guardian ( ) Adult Probation ( ) Election ( ) Bd of Canvassers ( ) Equalization ( ) /299 PA ( /230) Register of Deeds ( ) Co-op Extension ( ) Drain ( ) Sheriff 4, , Road Patrol ( ) 2, , Marine Construction Planning ( ) Emergency Management Animal Control DPW Drains Medical Examiner MGT Consulting Group Page 34 of 184