KENT COUNTY, MICHIGAN COUNTY-WIDE COST ALLOCATION PLAN FISCAL 2010

Transcription

1 KENT COUNTY, MICHIGAN COUNTY-WIDE COST ALLOCATION PLAN FISCAL 21 Based on Actual Costs For The Year Ended December 31, Traxler Ct. Bay City, Michigan 4876 (989) (989) FAX 211 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, 21 to establish cost allocations or billings for the fiscal year beginning January 1, 212, 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: Stephen W Duarte Title: Fiscal Services Director Date: June 29, 211

3 Indirect Cost Overhead Rate Based on Year Ended December 31, 21 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, 21. 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 21 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.

4 Proposed Indirect Cost Rate For New Programs Based on Actual 21 For Use in 212 Column Central Service Departments Amount Cost Plan Schedule Title Total Allocated Cost $21,59,338 Summary Schedule A.14 Subtotal Cost Adjustments Fleet Services (36,296) Summary Schedule A.14 Subtotal Probation Circuit Court (278,615) Summary Schedule A.2 Probation C.C. KCH Boiler Plant (24,727) Summary Schedule A.4 KCH Boiler Plant Road Commission (13,421) Summary Schedule A.7 Road Commission Fire Prevention (25,223) Summary Schedule A.7 Fire Prevention Capital Improvements (1,614) Summary Schedule A.8 Capital Improve DHS Building Operations (Old) (25,77) Summary Schedule A.1 DHS Building Oper. Drain Revolving (122,743) Summary Schedule A.14 Drain Revolving Lake Level Revolving (7,22) Summary Schedule A.14 Lake Level Revol DHS Building Depreciation 41,582 Summary Schedule A.14 DHS Bldg Depr. ACSET Building Depreciation 9,811 Summary Schedule A.14 ACSET Bldg Depr. Non Allocated (3,372,433) Summary Schedule A.14 Non Allocated Adjusted Indirect Costs $17,329,38 Full-Time Equivalent employee (FTE) 1, Detail Page 1, Schedule Allocated Units Less Central Services Department FTE's (153.21) Net FTE Base 1, Average Annual Cost Per FTE $1,598 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 6/29/211

5 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.

6 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.

7 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.

8 6/29/211 8:51:49 AM Table of Contents Kent County, MI CAP 21 Version 1.4 Summary Data Summary Page # Schedule A - Allocated Costs By Department Ȧ 1 Schedule B - Fixed Costs Proposed B 16 Schedule C - Summary Of Allocated Costs Ċ 19 Schedule D - Detail Of Allocated Costs Ḋ 23 Schedule E - Summary Of Allocation Basis E 35 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-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.4 - Detail Activity Allocations-DHS Building 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.5 - Allocation Summary

9 6/29/211 8:51:49 AM Table of Contents Kent County, MI CAP 21 Version 1.4 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.4 - Detail Activity Allocations-Term Payoff 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-Purch General Schedule.4 - Detail Activity Allocations-Purch CIP Schedule.4 - Detail Activity Allocations-Fleet Mgmt 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/Banking Schedule.4 - Detail Activity Allocations-Receipt Posting Schedule.4 - Detail Activity Allocations-Banking Fees 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-Facilities Mgmt Schedule.4 - Detail Activity Allocations-Specific Serv

10 6/29/211 8:51:49 AM Table of Contents Kent County, MI CAP 21 Version 1.4 Schedule.5 - Allocation Summary Building Security Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-CH Bldg Secur Schedule.4 - Detail Activity Allocations-CH Ct Rm Secur Schedule.4 - Detail Activity Allocations-82 Ionia Secur Schedule.4 - Detail Activity Allocations-Dist Ct Secur Schedule.4 - Detail Activity Allocations-Security Admin 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-Courthouse Schedule.4 - Detail Activity Allocations-82 Ionia Schedule.4 - Detail Activity Allocations-I.T. Helpdesk Schedule.4 - Detail Activity Allocations-Security Adm 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

11 6/29/211 8:51:49 AM Table of Contents Kent County, MI CAP 21 Version 1.4 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-DHS New Bldg 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

12 6/29/211 8:51:49 AM Table of Contents Kent County, MI CAP 21 Version 1.4 Schedule.4 - Detail Activity Allocations- / Internet Schedule.5 - Allocation Summary 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 6/29/211 8:49:1 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 9,455 1,92,883 98, ,942 Equipment Use Charge Fiscal Services , ,843 12,775 2, ,83 Administrator ,115 74,498 17,221 21,372 1,766 Human Resources ,487 6,696 27,48 ( 3,536) 17,689 Purchasing ,127 42, , ,289 Treasurer ,248 63,262 2,316 6, ,28 Facilities Management ,559 Building Security 68,557 34,963 97,242 11,663 Bldg & Grnds Courthse 1,259,893 64, ,24 Bldg & Grnds-82 Ionia Bldg & Grnds-Admin ,298 Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 9,965 57,14 5,26 19,686 64,234 Fleet Services 2,721 3,21 Information Technology 22,73 534,271 55,56 152,324 73,989 I.T. PeopleSoft/Phone 4,97 87,438 8,69 11, ,641 Total Allocated 148,572 4,951, , , ,78 Roll Forward Cost With Roll Forward 148,572 4,951, , , ,78 Adjustments Proposed Costs 148,572 4,951, , , ,78 Schedule A.1 Page 1

14 6/29/211 8:49:1 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 58,234 86,25 Equipment Use Charge 49 Fiscal Services ,834 3,575 5,343 35,18 4, Administrator ,133 4,555 71,4 1,526 Human Resources ,91 2,153 12,6 2,662 Purchasing ,67 1,446 Treasurer ,32 7,155 2,12 93 Facilities Management Building Security 56,371 76,637 Bldg & Grnds Courthse 6,9 11,431 Bldg & Grnds-82 Ionia , ,48 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 2,833 3,763 2,572 5,294 2,419 Fleet Services 2,39 Information Technology 35,9 14,623 14, ,575 7,619 I.T. PeopleSoft/Phone 2,133 8,255 2,89 31,266 1,91 68 Total Allocated 71, ,615 32, ,277 32,65 23, Roll Forward ( 49,73) 29,399 Cost With Roll Forward 71, ,615 32, ,24 349,464 23, Adjustments 2,948 Proposed Costs 71, ,615 32, ,24 352,412 23, Schedule A.2 Page 2

15 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments County Clerk Clerk Circuit Ct Equalization Prosecutor Pros Atty CRP Pros Atty CRP-DP Reg of Deeds Building Use Charge 1,75 143,632 11, ,699 15,764 7,69 Equipment Use Charge Fiscal Services ,338 9,497 9,425 43,161 1,314 5,67 Administrator ,194 17,129 13,7 46,192 14,512 7,622 Human Resources ,93 28,691 24,15 77,78 19,615 12,694 Purchasing , Treasurer ,474 7,797 2,4 1,91 2,324 23,926 Facilities Management Building Security 5,887 88,36 17,66 Bldg & Grnds Courthse 94,27 68,376 Bldg & Grnds-82 Ionia ,4 4,663 Bldg & Grnds-Admin ,726 66,62 42,85 Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 1,219 64,275 7,888 14,129 1,126 11,524 Fleet Services 1,29 Information Technology 43,873 88,396 52,29 223,731 48,261 I.T. PeopleSoft/Phone 5,951 7,654 6,833 22,156 6,625 5,59 Total Allocated 169, , , , ,541 48, ,166 Roll Forward ( 6,271) 1,422 Cost With Roll Forward 169, , , , ,27 49, ,166 Adjustments Proposed Costs 169, , , , ,27 49, ,166 Schedule A.3 Page 3

16 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments Co-op Extension KCH Boiler Plant Drain Commissioner Sheriff Law Enf Computer Marine Lake Bella Vista Building Use Charge 23,439 Equipment Use Charge Fiscal Services ,996 4,381 8,495 67, , Administrator , , ,137 1, Human Resources ( 936) 61 8,558 18,929 2, Purchasing ,7 7, , Treasurer ,351 2,65 2,33 18, Facilities Management ,71 8,99 Building Security Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 12, ,51 Fleet Services 251,319 2,35 Information Technology 91,47 26,51 1,12,9 2,924 I.T. PeopleSoft/Phone 2, ,9 53, Total Allocated 156,766 24,727 53,44 1,728,191 1,841 16, Roll Forward Cost With Roll Forward 156,766 24,727 53,44 1,728,191 1,841 16, Adjustments Proposed Costs 156,766 24,727 53,44 1,728,191 1,841 16, Schedule A.4 Page 4

17 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments Twp Law Enf 2nd Road Patrol E-911 Dispatch Dispatch Jail Emergency Mgmt Building Use Charge Equipment Use Charge Fiscal Services ,146 3,393 11, ,113 96,119 9,228 Administrator ,564 3,52 29, ,112 2,244 Human Resources ,387 6,48 32, ,85 4,487 Purchasing ,586 26,426 62,34 15 Treasurer , ,54 5, ,535 1,86 Facilities Management Building Security Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 139 9, Fleet Services 7,29 19,877 1,683 Information Technology 11,696 68, ,413 74,357 I.T. PeopleSoft/Phone 8, , ,56 1,922 Total Allocated 139,192 33,337 15,424 29,935 29,325 1,217,39 96,12 Roll Forward ( 8,699) Cost With Roll Forward 139,192 24,638 15,424 29,935 29,325 1,217,39 96,12 Adjustments Proposed Costs 139,192 24,638 15,424 29,935 29,325 1,217,39 96,12 Schedule A.5 Page 5

18 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments Health Prev Prog Medical Examiner Human Services Veterans Affairs ACSET Legal Asst Ctr Zoo Building Use Charge 2,241 Equipment Use Charge Fiscal Services ,798 4,769 7, ,597 Administrator , ,53 Human Resources ,776 1,176 39,639 Purchasing ,425 4,786 3, ,674 Treasurer ,79 1,322 1, ,599 Facilities Management ,21 Building Security 2,427 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia ,782 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS ( 1,64) Central Services 1,19 2,59 2,839 Fleet Services 2,636 Information Technology ,537 76,441 I.T. PeopleSoft/Phone 279 3,49 1,45 1, ,197 14,525 Total Allocated 11,956 32,787 11,671 36,167 2,84 1, ,453 Roll Forward Cost With Roll Forward 11,956 32,787 11,671 36,167 2,84 1, ,453 Adjustments Proposed Costs 11,956 32,787 11,671 36,167 2,84 1, ,453 Schedule A.6 Page 6

19 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments Road Comm Fire Prevention Parks & Rec Health Mental Health Cornerstone Lodging Tax Building Use Charge 18,739 Equipment Use Charge Fiscal Services ,74 98, ,844 3,415 Administrator , ,135 1,526 Human Resources , ,237 2,685 Purchasing ,116 9,116 4, Treasurer , ,113 87,62 14,161 Facilities Management ,651 Building Security Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS ( 2,812) Central Services 1,258 3,771 39, Fleet Services 4,352 2,2 Information Technology 76,3 7,355 5,8 I.T. PeopleSoft/Phone ,28 111,73 1,777 Total Allocated 13,421 25, ,752 1,225, ,755 Roll Forward ( 7,835) ( 13,955) ( 135,57) 3,795 Cost With Roll Forward 13,421 17, ,797 1,9, ,55 Adjustments Proposed Costs 13,421 17, ,797 1,9, ,55 Schedule A.7 Page 7

20 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments Capital Impv. Corr/Det Fac. Senior Millage ROD Automation Sheriff Narcotic CDBG Misc CDBG-R Building Use Charge 5,3 Equipment Use Charge Fiscal Services , ,638 3,472 5,893 32,628 3,71 Administrator ,266 Human Resources ,324 1,323 2, Purchasing , , Treasurer ,376 8,586 4,84 2,34 3, Facilities Management Building Security 5,738 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia ,672 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 23, ,834 Fleet Services 5,563 Information Technology 92,475 17,781 I.T. PeopleSoft/Phone , ,136 4, Total Allocated 1,614 9,952 11, ,247 17,394 98,71 3,491 Roll Forward ,232 Cost With Roll Forward 1,614 1,114 11, ,479 17,394 98,71 3,491 Adjustments Proposed Costs 1,614 1,114 11, ,479 17,394 98,71 3,491 Schedule A.8 Page 8

21 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments CDBG-Home CDBG-NSP CDBG-HRHP CDBG Housing CDBG Housing VASH Shelter Plus Care Revenue Sharing Building Use Charge 698 1,92 4,52 Equipment Use Charge Fiscal Services ,26 7,52 2,183 51,827 4,438 1, Administrator ,526 2,434 Human Resources ,21 2, ,89 Purchasing Treasurer , ,528 1,519 1, Facilities Management Building Security 755 1,183 4,386 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia ,8 2,818 1,452 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 19 3,747 Fleet Services Information Technology 2,54 5,8 8,327 I.T. PeopleSoft/Phone 432 1, ,17 1, Total Allocated 14,954 24,726 2,61 119,12 7,428 3, Roll Forward 12,226 Cost With Roll Forward 14,954 36,952 2,61 119,12 7,428 3, Adjustments Proposed Costs 14,954 36,952 2,61 119,12 7,428 3, Schedule A.9 Page 9

22 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments JIBG DHS DHS Bldg Oper CC Sex Offender CC Facility Mgmt CC Community Prob CC Placement Building Use Charge Equipment Use Charge Fiscal Services ,56 1,654 3,884 6,84 22,27 11,993 Administrator ,52 3,815 36,334 Human Resources ,238 5,58 6,269 67,968 Purchasing ,633 2,138 1,935 Treasurer ,574 1,377 1,57 3,162 4,368 Facilities Management Building Security 845 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS ,77 Central Services ,146 Fleet Services Information Technology 2,54 15,242 1,159 71,122 I.T. PeopleSoft/Phone ,18 2,79 1,32 4,97 Total Allocated 12,298 9,73 25,77 31,88 32,87 215,12 2,458 Roll Forward 3,242 7,39 9,123 2,267 ( 16,11) Cost With Roll Forward 15,54 9,73 25,77 38,847 41, ,369 4,357 Adjustments Proposed Costs 15,54 9,73 25,77 38,847 41, ,369 4,357 Schedule A.1 Page 1

23 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments CC Comm Reinterg CC Juve Det Home CC Crisis Interv Social Welfare Vet's Trust SP Comm. Correct SP Remonum. Building Use Charge 6,585 Equipment Use Charge Fiscal Services ,626 28,586 3,521 12,194 1,284 6, Administrator ,289 51,143 3,815 1,884 Human Resources ,382 58,591 6,944 3,557 Purchasing , Treasurer , , , Facilities Management ,642 Building Security 2,333 Bldg & Grnds Courthse 4,319 Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 5,463 1,1 2,922 Fleet Services Information Technology 7,619 91,654 1,159 7,94 I.T. PeopleSoft/Phone 93 25, , , Total Allocated 19, ,187 26,949 2,754 2,37 4,81 1,21 Roll Forward 3,124 ( 28,224) ( 1,79) 9,424 ( 3,877) ( 6,853) Cost With Roll Forward 22,65 293,963 25,87 3,178 2,37 36,24 ( 5,652) Adjustments Proposed Costs 22,65 293,963 25,87 3,178 2,37 36,24 ( 5,652) Schedule A.11 Page 11

24 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments SP Other KCBA Debt Service DPW Bond Interest KC Constr. Fund KC Bldg Authority DPW Admin DPW Operations Building Use Charge Equipment Use Charge Fiscal Services ,972 1, ,127 7,466 7,71 25,584 Administrator ,433 7,95 Human Resources ,733 9,723 Purchasing , , ,334 Treasurer ,771 8,254 Facilities Management Building Security Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 1,75 Fleet Services Information Technology 1,526 I.T. PeopleSoft/Phone ,272 9,312 Total Allocated 11,463 2, ,819 17,485 21,84 67,157 Roll Forward ( 281) ( 25,45) ( 29,731) Cost With Roll Forward 11,463 2, ,819 17,485 ( 3,241) 37,426 Adjustments Proposed Costs 11,463 2, ,819 17,485 ( 3,241) 37,426 Schedule A.12 Page 12

25 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments DPW Solidwaste DPW Resource Rec DPW SW Recycle DPW WTE Aeronautics Deliquent Tax Risk Managment Building Use Charge 2,51 Equipment Use Charge Fiscal Services ,645 5,678 9,954 12,995 8,351 11,12 21,991 Administrator ,97 3,891 4,44 6,867 88,445 1,526 Human Resources ,537 ( 3,621) 7,226 12,84 118,85 2,565 Purchasing ,762 1,392 2,1 2,875 47,718 2,918 5,94 Treasurer ,2 1,273 2,969 6,12 22,195 45,479 7,921 Facilities Management Building Security Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin ,834 Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services ,589 1,518 1,976 Fleet Services Information Technology 5,8 I.T. PeopleSoft/Phone 15,39 1,846 3,472 4,964 3,94 6,28 2,89 Total Allocated 141,82 1,459 3,79 64,741 39,52 67,63 66,188 Roll Forward ( 16,553) ( 5,938) ,923 ( 15,361) ( 14,156) Cost With Roll Forward 124,529 4,521 3,882 88, ,691 67,63 52,32 Adjustments Proposed Costs 124,529 4,521 3,882 88, ,691 67,63 52,32 Schedule A.13 Page 13

26 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments Drain Revolving Lake Level Revol DHS Bldg Depr. ACSET Bldg Depr. Non Allocated SubTotal Direct Billed Building Use Charge ( 41,582) ( 9,811) 1,36,28 3,832,47 2,29,216 Equipment Use Charge 49 Fiscal Services ,244 4,774 1,935 1,584,81 Administrator ,247,583 Human Resources ,646, ,79 Purchasing ,546 Treasurer ,552 1,777 1, ,586 Facilities Management , ,85 Building Security 541,876 1,763,235 Bldg & Grnds Courthse 788,926 2,486,91 Bldg & Grnds-82 Ionia , , ,916 Bldg & Grnds-Admin ,5 Bldg & Grnds Info Tech Bldg & Grnds-DHS ,21 829,514 Central Services 63, ,416 Fleet Services 36,296 Information Technology 558,932 4,568,417 I.T. PeopleSoft/Phone 1, ,85 72,89 Total Allocated 122,743 7,22 ( 41,582) ( 9,811) 3,372,433 21,59,338 3,816,355 Roll Forward ( 352,538) Cost With Roll Forward 122,743 7,22 ( 41,582) ( 9,811) 3,372,433 2,76,8 3,816,355 Adjustments 2,948 Proposed Costs 122,743 7,22 ( 41,582) ( 9,811) 3,372,433 2,79,748 3,816,355 Schedule A.14 Page 14

27 6/29/211 8:49:1 AM Allocated Costs By Department Detail Central Service Departments Unallocated Total Building Use Charge 5,861,623 Equipment Use Charge 49 Fiscal Services ,584,81 Administrator ,63 1,311,186 Human Resources ,46,448 Purchasing ,546 Treasurer ,658 1,322,244 Facilities Management ,85 Building Security 1,763,235 Bldg & Grnds Courthse 2,486,91 Bldg & Grnds-82 Ionia ,773 Bldg & Grnds-Admin ,5 Bldg & Grnds Info Tech Bldg & Grnds-DHS ,715 Central Services 641,416 Fleet Services 36,296 Information Technology 4,568,417 I.T. PeopleSoft/Phone 72,89 Total Allocated 77,261 25,645,954 Roll Forward ( 352,538) Cost With Roll Forward 77,261 25,293,416 Adjustments 2,948 Proposed Costs 77,261 25,296,364 Schedule A.15 Page 15

28 6/29/211 8:49:1 AM Fixed Costs Proposed Receiving Departments Final Costs Fiscal 21 Fixed Costs Fiscal 21 Roll Forward Differences Actual Costs w/ Roll Fwd Adjustments Proposed Costs Future Period Commissioners 148, , ,572 Circuit Court 4,951,572 4,951,572 4,951,572 Circuit Court Svcs 331, , ,169 District Court 488, , ,816 Law Library Jury Commission Probate Court 795,78 795,78 795,78 Cir Ct Referee 71,551 71,551 71,551 Probation CC 278, , ,615 Probation DC 32,735 32,735 32,735 F.O.C. 671,277 72,35 ( 49,73) 622,24 622,24 F.O.C - I.T. 32,65 29,666 29, ,464 2, ,412 Elections 23,269 23,269 23,269 COMIT County Clerk 169, , ,138 Clerk Circuit Ct 512, , ,411 Equalization 195, , ,324 Prosecutor 869, , ,591 Pros Atty CRP 137, ,812 ( 6,271) 131,27 131,27 Pros Atty CRP-DP 48,261 46,839 1,422 49,683 49,683 Reg of Deeds 215, , ,166 Co-op Extension 156, , ,766 KCH Boiler Plant 24,727 24,727 24,727 Drain Commissioner 53,44 53,44 53,44 Sheriff 1,728,191 1,728,191 1,728,191 Law Enf Computer 1,841 1,841 1,841 Marine 16,15 16,15 16,15 Lake Bella Vista Twp Law Enf 139, , ,192 2nd Road Patrol 33,337 42,36 ( 8,699) 24,638 24,638 E ,424 15,424 15,424 Dispatch ,935 29,935 29,935 Dispatch ,325 29,325 29,325 Jail 1,217,39 1,217,39 1,217,39 Schedule B.1 Page 16

29 6/29/211 8:49:1 AM Fixed Costs Proposed Receiving Departments Final Costs Fiscal 21 Fixed Costs Fiscal 21 Roll Forward Differences Actual Costs w/ Roll Fwd Adjustments Proposed Costs Future Period Emergency Mgmt 96,12 96,12 96,12 Health Prev Prog 11,956 11,956 11,956 Medical Examiner 32,787 32,787 32,787 Human Services 11,671 11,671 11,671 Veterans Affairs 36,167 36,167 36,167 ACSET 2,84 2,84 2,84 Legal Asst Ctr 1,333 1,333 1,333 Zoo 234, , ,453 Road Comm 13,421 13,421 13,421 Fire Prevention 25,223 33,58 ( 7,835) 17,388 17,388 Parks & Rec 376,752 48,77 ( 13,955) 272, ,797 Health 1,225,384 1,36,441 ( 135,57) 1,9,327 1,9,327 Mental Health Cornerstone Lodging Tax 28,755 24,96 3,795 32,55 32,55 Capital Impv. 1,614 1,614 1,614 Corr/Det Fac. 9,952 9, ,114 1,114 Senior Millage 11,319 11,319 11,319 ROD Automation 128, ,15 16, , ,479 Sheriff Narcotic 17,394 17,394 17,394 CDBG Misc 98,71 98,71 98,71 CDBG-R 3,491 3,491 3,491 CDBG-Home 14,954 14,954 14,954 CDBG-NSP 24,726 12,5 12,226 36,952 36,952 CDBG-HRHP 2,61 2,61 2,61 CDBG Housing 119,12 119,12 119,12 CDBG Housing VASH 7,428 7,428 7,428 Shelter Plus Care 3,189 3,189 3,189 Revenue Sharing JIBG 12,298 9,56 3,242 15,54 15,54 DHS 9,73 9,73 9,73 DHS Bldg Oper 25,77 25,77 25,77 CC Sex Offender 31,88 24,769 7,39 38,847 38,847 CC Facility Mgmt 32,87 23,747 9,123 41,993 41,993 Schedule B.2 Page 17