KENT COUNTY, MICHIGAN COUNTY-WIDE COST ALLOCATION PLAN FISCAL 2009

Transcription

1 KENT COUNTY, MICHIGAN COUNTY-WIDE COST ALLOCATION PLAN FISCAL 29 Based on Actual Costs For The Year Ended December 31, Traxler Ct. Bay City, Michigan 4876 (989) (989) FAX 21 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, 29 to establish cost allocations or billings for the fiscal year beginning January 1, 211, 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 3, 21

3 Indirect Cost Overhead Rate Based on Year Ended December 31, 29 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, 29. 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 29 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 29 For Use in 211 Column Central Service Departments Amount Cost Plan Schedule Title Total Allocated Cost $22,856,84 Summary Schedule A.15 Subtotal Cost Adjustments Fleet Services (417,845) Summary Schedule A.15 Subtotal Probation Circuit Court (283,32) Summary Schedule A.2 Probation C.C. KCH Boiler Plant (19,55) Summary Schedule A.4 KCH Boiler Plant Road Commission (7,729) Summary Schedule A.7 Road Commission Fire Prevention (3,727) Summary Schedule A.7 Fire Prevention Capital Improvements (3,334) Summary Schedule A.8 Capital Improve DHS Building Operations (Old) (66,67) Summary Schedule A.1 DHS Building Oper. (Old) DHS Building Operations (Old) (3,556) Summary Schedule A.1 DHS Building Oper. (New) Drain Revolving (15,872) Summary Schedule A.14 Drain Revolving Lake Level Revolving (7,197) Summary Schedule A.14 Lake Level Revol DHS Building Depreciation 229,835 Summary Schedule A.14 DHS Bldg Depr. ACSET Building Depreciation 51,598 Summary Schedule A.14 ACSET Bldg Depr. Other (3,816,27) Summary Schedule A.14 Other Adjusted Indirect Costs $18,377,4 Full-Time Equivalent employee (FTE) 1, Detail Page 1, Schedule Allocated Units Less Central Services Department FTE's (171.16) Net FTE Base 1,74.99 Average Annual Cost Per FTE $1,778 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 7/1/21

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 7/1/21 9:59:27 AM Table of Contents Kent County, MI CAP 29 Version 1.2 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 2 Schedule D - Detail Of Allocated Costs Ḋ 24 Schedule E - Summary Of Allocation Basis E 36 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 Bldg (Old) 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 Bldg (New) 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

9 7/1/21 9:59:27 AM Table of Contents Kent County, MI CAP 29 Version 1.2 Schedule.5 - Allocation Summary 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

10 7/1/21 9:59:27 AM Table of Contents Kent County, MI CAP 29 Version 1.2 Schedule.4 - Detail Activity Allocations-Fac Mgmt 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-Security Admin 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-DHS Old Bldg

11 7/1/21 9:59:27 AM Table of Contents Kent County, MI CAP 29 Version 1.2 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 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

12 7/1/21 9:59:27 AM Table of Contents Kent County, MI CAP 29 Version 1.2 Schedule.4 - Detail Activity Allocations-Accounting Schedule.4 - Detail Activity Allocations-Payroll Schedule.4 - Detail Activity Allocations-PBX Support Schedule.5 - Allocation Summary

13 7/1/21 9:57:6 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 9,393 1,958,652 1, ,584 Equipment Use Charge Fiscal Services ,84 231,478 12,833 2, ,311 Administrator ,18 7,665 16,798 2,435 9,945 Human Resources ,961 11,746 24,827 29,673 14,478 Purchasing ,179 1,186 5,335 2,5 Treasurer ,11 41,746 1,98 4, ,874 Facilities Management ,566 Bldg & Grnds Courthse 2,36,693 14,633 5,676 34,243 Bldg & Grnds-82 Ionia Bldg & Grnds-Admin ,392 Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 9,215 61,64 8,568 16,394 6,869 Fleet Services 3,144 3,941 Information Technology 23,56 628,255 66, ,9 86,9 I.T. PeopleSoft / Phone 5,857 14,45 1,525 11, ,87 Total Allocated 141,83 5,248, ,485 36, ,16 Roll Forward Cost With Roll Forward 141,83 5,248, ,485 36, ,16 Adjustments Proposed Costs 141,83 5,248, ,485 36, ,16 Schedule A.1 Page 1

14 7/1/21 9:57:6 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 55,957 87,885 Equipment Use Charge 1,51 Fiscal Services ,352 3,72 4,148 35,177 3, Administrator ,592 4,296 72,734 1,432 Human Resources ,165 6,353 17,681 2,27 Purchasing ,777 1,128 7, Treasurer ,283 6,836 1, Facilities Management Bldg & Grnds Courthse 9,714 14,97 Bldg & Grnds-82 Ionia ,66 271,648 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 2,766 1,779 2,616 65,591 2,52 Fleet Services 5,95 Information Technology 23,562 17,346 2, ,749 11,858 I.T. PeopleSoft / Phone 2,31 11,715 1,967 4, Total Allocated 54, ,32 42,68 715, ,8 24,13 76 Roll Forward 9,16 98,418 Cost With Roll Forward 54, ,32 42,68 724, ,218 24,13 76 Adjustments 7,414 Proposed Costs 54, ,32 42,68 724, ,632 24,13 76 Schedule A.2 Page 2

15 7/1/21 9:57:6 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 1,9 146,456 11, ,672 16,71 Equipment Use Charge Fiscal Services ,966 8,847 1,58 35,58 11,846 Administrator ,485 16,182 14,63 44,959 13,64 Human Resources ,274 24,34 2,644 62,89 19,836 Purchasing ,687 2,369 3,293 3,621 1,436 Treasurer ,942 8,817 1,918 8,46 2,388 Facilities Management Bldg & Grnds Courthse 152,293 11,534 Bldg & Grnds-82 Ionia ,419 62,264 Bldg & Grnds-Admin ,433 58,62 Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 17,497 64,889 8,722 17,125 6,818 Fleet Services 628 Information Technology 69,988 13,694 73, ,336 54,915 I.T. PeopleSoft / Phone 64 7,463 9,392 9,88 28,28 8,389 Total Allocated , , , ,48 142,688 54,915 Roll Forward 1,756 8,963 Cost With Roll Forward , , , ,48 144,444 63,878 Adjustments Proposed Costs , , , ,48 144,444 63,878 Schedule A.3 Page 3

16 7/1/21 9:57:6 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 7,559 23,439 Equipment Use Charge Fiscal Services ,164 13,462 4,537 8,26 68, ,98 Administrator ,869 3,881 3, ,277 1,776 Human Resources ,614 5,725 5, ,729 2,481 Purchasing ,168 1,26 1,944 75, ,285 Treasurer ,657 1,946 2,446 1,774 18, Facilities Management ,257 1, Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin ,334 Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 15,128 19,46 2,963 11,456 Fleet Services 277,9 4,47 Information Technology 112,62 28,263 1,167,979 I.T. PeopleSoft / Phone 6,296 3,592 1,4 2,251 72, ,171 Total Allocated 28,2 199,118 19,55 54,777 1,969,791 1,312 18,82 Roll Forward Cost With Roll Forward 28,2 199,118 19,55 54,777 1,969,791 1,312 18,82 Adjustments Proposed Costs 28,2 199,118 19,55 54,777 1,969,791 1,312 18,82 Schedule A.4 Page 4

17 7/1/21 9:57:6 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 ,279 3,92 7,164 1,56 1,313 11,565 Administrator ,789 3,58 2, ,435 Human Resources ,5 5,48 31,28 334,997 Purchasing ,39 Treasurer , , ,334 Facilities Management Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 14,16 Fleet Services 7,756 24,14 Information Technology 17,346 5, ,524 I.T. PeopleSoft / Phone 79 8,75 1,133 4, ,36 Total Allocated 1,19 11,632 39,436 7,455 6,349 1,763 1,376,68 Roll Forward 1,287 Cost With Roll Forward 1,19 11,632 4,723 7,455 6,349 1,763 1,376,68 Adjustments Proposed Costs 1,19 11,632 4,723 7,455 6,349 1,763 1,376,68 Schedule A.5 Page 5

18 7/1/21 9:57:6 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 ,983 2,349 1,258 7,319 9, Administrator ,743 4,983 1,21 Human Resources ,142 6,719 1,691 Purchasing , Treasurer , ,284 1,87 1, Facilities Management ,61 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS ( 4,48) Central Services 3, ,112 Fleet Services 2,279 Information Technology 12, ,783 I.T. PeopleSoft / Phone 2, ,197 1,771 2, Total Allocated 126,884 3,36 29,193 1,63 23,34 ( 54) 177 Roll Forward Cost With Roll Forward 126,884 3,36 29,193 1,63 23,34 ( 54) 177 Adjustments Proposed Costs 126,884 3,36 29,193 1,63 23,34 ( 54) 177 Schedule A.6 Page 6

19 7/1/21 9:57:6 AM Allocated Costs By Department Detail Central Service Departments Zoo Road Comm Fire Prevention Parks & Rec Health Mental Health Cornerstone Building Use Charge 157,47 Equipment Use Charge Fiscal Services , ,81 126, ,29 Administrator ,923 4, ,317 Human Resources ,956 56,99 257,293 Purchasing , ,87 4,939 47,34 Treasurer ,593 5, ,26 78,595 Facilities Management ,418 8,83 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS ( 5,23) Central Services 3,362 1, ,144 62, Fleet Services 3,554 5,98 25,662 Information Technology 84,398 82,389 11,166 I.T. PeopleSoft / Phone 16, , ,559 Total Allocated 297,52 7,729 3, ,878 1,354, Roll Forward 4,886 12,119 4,15 Cost With Roll Forward 297,52 7,729 35,613 48,997 1,359, Adjustments Proposed Costs 297,52 7,729 35,613 48,997 1,359, Schedule A.7 Page 7

20 7/1/21 9:57:6 AM Allocated Costs By Department Detail Central Service Departments Lodging Tax Capital Impv. Corr/Det Fac. ROD Automation Sheriff Narcotic CDBG Misc CDBG-R Building Use Charge 5,43 Equipment Use Charge Fiscal Services ,47 3, ,693 6,315 34,652 2,552 Administrator , ,885 Human Resources ,163 1,81 4,83 Purchasing ,14 2, Treasurer , ,841 4,927 1,839 4,621 2 Facilities Management Bldg & Grnds Courthse Bldg & Grnds-82 Ionia ,934 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 58 23, ,458 Fleet Services 7,54 Information Technology 5,491 86,82 27,515 I.T. PeopleSoft / Phone 2, ,364 6,922 3 Total Allocated 31,72 3,334 11, ,32 21,91 19,986 2,557 Roll Forward 1,98 1,24 11,287 Cost With Roll Forward 41,17 3,334 12, ,589 21,91 19,986 2,557 Adjustments Proposed Costs 41,17 3,334 12, ,589 21,91 19,986 2,557 Schedule A.8 Page 8

21 7/1/21 9:57:6 AM Allocated Costs By Department Detail Central Service Departments CDBG-Home CDBG-NSP CDBG-HRHP CDBG Housing CDBG Housing VASH Shelter Plus Care LLEBG Building Use Charge 712 1,114 4,13 Equipment Use Charge Fiscal Services ,531 5,523 1,331 66, ,327 6 Administrator ,26 Human Resources ,33 Purchasing Treasurer , Facilities Management Bldg & Grnds Courthse Bldg & Grnds-82 Ionia ,757 4,315 16,3 Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 115 1,72 Fleet Services Information Technology 2,746 2,746 1,983 I.T. PeopleSoft / Phone , Total Allocated 13,672 16,79 1, , , Roll Forward 4,29 Cost With Roll Forward 13,672 2,918 1, , , Adjustments Proposed Costs 13,672 2,918 1, , , Schedule A.9 Page 9

22 7/1/21 9:57:6 AM Allocated Costs By Department Detail Central Service Departments JIBG DHS DHS Bldg Oper (Old) DHS Bldg Oper (New) CC Sex Offender CC Facility Mgmt CC Community Prob Building Use Charge 14,415 Equipment Use Charge Fiscal Services ,797 1,566 3,314 7,926 23,48 Administrator ,148 2,864 3,845 35,15 Human Resources ,81 2,838 4,326 5,672 52,48 Purchasing , Treasurer ,575 1,98 1,259 2,485 Facilities Management Bldg & Grnds Courthse 1,561 Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS ,192 3,556 Central Services ,681 Fleet Services Information Technology 2,746 13,728 5,491 82,371 I.T. PeopleSoft / Phone 492 1,136 1,64 2,447 11,795 Total Allocated 9,469 15,185 66,67 3,556 26,416 29,37 211,577 Roll Forward ( 1,125) 2,239 2,29 7,111 Cost With Roll Forward 8,344 15,185 66,67 3,556 28,655 31, ,688 Adjustments Proposed Costs 8,344 15,185 66,67 3,556 28,655 31, ,688 Schedule A.1 Page 1

23 7/1/21 9:57:6 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 , ,627 27,174 2,852 23,549 1,568 Administrator ,148 47,616 3,344 Human Resources ,19 69,952 4,914 Purchasing ,669 Treasurer , , , Facilities Management ,319 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 4,68 1,173 Fleet Services Information Technology 8, ,556 13,728 I.T. PeopleSoft / Phone 5, ,61 32,183 1,46 5, Total Allocated 3, , ,251 27,459 32,36 2,419 Roll Forward ( 8,356) ( 7,653) 1,337 9, ,632 Cost With Roll Forward 22,371 ( 7,331) 2,8 366,81 27,533 61,938 2,419 Adjustments Proposed Costs 22,371 ( 7,331) 2,8 366,81 27,533 61,938 2,419 Schedule A.11 Page 11

24 7/1/21 9:57:6 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 6,714 Equipment Use Charge Fiscal Services ,41 1,149 2,169 1,19 1,154 6,128 1,632 Administrator , Human Resources ,681 1,81 Purchasing , ,797 4,14 Treasurer , Facilities Management Bldg & Grnds Courthse 6,982 Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 3,247 1,86 Fleet Services Information Technology 11,362 I.T. PeopleSoft / Phone 3, Total Allocated 45,1 4,268 4,448 1,64 1,332 15,231 18,18 Roll Forward 945 ( 6,728) 68 Cost With Roll Forward 45,955 ( 2,46) 4,448 1,64 1,4 15,231 18,18 Adjustments Proposed Costs 45,955 ( 2,46) 4,448 1,64 1,4 15,231 18,18 Schedule A.12 Page 12

25 7/1/21 9:57:6 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 ,696 35,14 55,451 5,741 11,97 2,46 16,976 Administrator ,253 9,29 19,418 2,986 3,58 5,728 Human Resources ,754 13,51 28,227 4,336 5,273 8,517 Purchasing ,613 9,634 44,165 2,393 6,46 5,559 Treasurer ,312 6,4 12, , ,48 Facilities Management Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 6, Fleet Services Information Technology 4,69 I.T. PeopleSoft / Phone 2,586 1,566 15,95 1,677 3, ,342 Total Allocated 41,13 83, ,644 17,962 32,197 2,689 48,524 Roll Forward ( 6,749) ( 18,381) 29,283 ( 16,547) 1,44 ( 17,83) 6,22 Cost With Roll Forward 34,264 65,53 25,927 1,415 33,61 ( 14,394) 54,546 Adjustments Proposed Costs 34,264 65,53 25,927 1,415 33,61 ( 14,394) 54,546 Schedule A.13 Page 13

26 7/1/21 9:57:6 AM Allocated Costs By Department Detail Central Service Departments Aeronautics Deliquent Tax Risk Managment Drain Revolving Lake Level Revol DHS Bldg Depr. ACSET Bldg Depr. Building Use Charge 2,485 ( 229,835) ( 51,598) Equipment Use Charge Fiscal Services ,972 18,369 24,523 76,81 4,566 Administrator ,193 1,375 Human Resources ,513 1,816 Purchasing ,348 1,744 8, Treasurer ,83 5,533 8,572 18,157 1,916 Facilities Management Bldg & Grnds Courthse Bldg & Grnds-82 Ionia Bldg & Grnds-Admin ,272 Bldg & Grnds Info Tech Bldg & Grnds-DHS Central Services 3,324 1,69 1,853 Fleet Services Information Technology 5,491 I.T. PeopleSoft / Phone 34,522 6,725 3,738 1, Total Allocated 394,72 79,61 71,6 15,872 7,197 ( 229,835) ( 51,598) Roll Forward ( 7,162) ( 6,774) Cost With Roll Forward 387,54 79,61 64,286 15,872 7,197 ( 229,835) ( 51,598) Adjustments Proposed Costs 387,54 79,61 64,286 15,872 7,197 ( 229,835) ( 51,598) Schedule A.14 Page 14

27 7/1/21 9:57:6 AM Allocated Costs By Department Detail Central Service Departments Non Allocated SubTotal Direct Billed Unallocated Total Building Use Charge 1,336,395 4,122,148 1,18,28 5,32,356 Equipment Use Charge 1,51 1,51 Fiscal Services ,736 1,779,7 1,779,7 Administrator ,22, ,662 1,364,478 Human Resources ,791,816 1,791,816 Purchasing ,91 484,91 Treasurer , , ,363 1,289,34 Facilities Management ,65 217,394 2,82 22,196 Bldg & Grnds Courthse 1,279,731 4,26,157 4,26,157 Bldg & Grnds-82 Ionia , , ,684 1,171,88 Bldg & Grnds-Admin ,33 24,33 Bldg & Grnds Info Tech Bldg & Grnds-DHS ,11 76,699 86,89 Central Services 81, , ,156 Fleet Services 417, ,845 Information Technology 856,77 5,494,639 5,494,639 I.T. PeopleSoft / Phone 26, , ,964 Total Allocated 3,816,27 22,856,84 2,176,591 91,827 25,935,258 Roll Forward 16,844 16,844 Cost With Roll Forward 3,816,27 23,17,684 2,176,591 91,827 26,96,12 Adjustments 7,414 7,414 Proposed Costs 3,816,27 23,25,98 2,176,591 91,827 26,13,516 Schedule A.15 Page 15

28 7/1/21 9:57:7 AM Fixed Costs Proposed Receiving Departments Final Costs Fiscal 29 Fixed Costs Fiscal 29 Roll Forward Differences Actual Costs w/ Roll Fwd Adjustments Proposed Costs Future Period Commissioners 141,83 141,83 141,83 Circuit Court 5,248,276 5,248,276 5,248,276 Circuit Court Svcs 352, , ,485 District Court 36,58 36,58 36,58 Law Library Jury Commission Probate Court 827,16 827,16 827,16 Cir Ct Referee 54,274 54,274 54,274 Probation CC 283,32 283,32 283,32 Probation DC 42,68 42,68 42,68 F.O.C. 715,549 76,443 9,16 724, ,655 F.O.C - I.T. 346,8 248,382 98, ,218 7, ,632 Elections 24,13 24,13 24,13 COMIT Corp Counsel County Clerk 212, , ,744 Clerk Circuit Ct 536, , ,973 Equalization 212, , ,234 Prosecutor 935,48 935,48 935,48 Pros Atty CRP 142,688 14,932 1, , ,444 Pros Atty CRP-DP 54,915 45,952 8,963 63,878 63,878 Reg of Deeds 28,2 28,2 28,2 Co-op Extension 199, , ,118 KCH Boiler Plant 19,55 19,55 19,55 Drain Commissioner 54,777 54,777 54,777 Sheriff 1,969,791 1,969,791 1,969,791 Law Enf Computer 1,312 1,312 1,312 Marine 18,82 18,82 18,82 Lake Bella Vista 1,19 1,19 1,19 Twp Law Enf 11,632 11,632 11,632 2nd Road Patrol 39,436 38,149 1,287 4,723 4,723 E-911 7,455 7,455 7,455 Dispatch ,349 6,349 6,349 Dispatch ,763 1,763 1,763 Schedule B.1 Page 16

29 7/1/21 9:57:7 AM Fixed Costs Proposed Receiving Departments Final Costs Fiscal 29 Fixed Costs Fiscal 29 Roll Forward Differences Actual Costs w/ Roll Fwd Adjustments Proposed Costs Future Period Jail 1,376,68 1,376,68 1,376,68 Emergency Mgmt 126, , ,884 Health Prev Prog 3,36 3,36 3,36 Medical Examiner 29,193 29,193 29,193 Human Services 1,63 1,63 1,63 Soldiers & Sailors 23,34 23,34 23,34 ACSET ( 54) ( 54) ( 54) Legal Asst Ctr Zoo 297,52 297,52 297,52 Road Comm 7,729 7,729 7,729 Fire Prevention 3,727 25,841 4,886 35,613 35,613 Parks & Rec 468, ,759 12,119 48,997 48,997 Health 1,354,917 1,35,767 4,15 1,359,67 1,359,67 Mental Health Cornerstone Lodging Tax 31,72 2,974 1,98 41,17 41,17 Capital Impv. 3,334 3,334 3,334 Corr/Det Fac. 11,747 1,57 1,24 12,987 12,987 ROD Automation 123,32 112,15 11, , ,589 Sheriff Narcotic 21,91 21,91 21,91 CDBG Misc 19,986 19,986 19,986 CDBG-R 2,557 2,557 2,557 CDBG-Home 13,672 13,672 13,672 CDBG-NSP 16,79 12,5 4,29 2,918 2,918 CDBG-HRHP 1,336 1,336 1,336 CDBG Housing 131,35 131,35 131,35 CDBG Housing VASH Shelter Plus Care 3,668 3,668 3,668 LLEBG JIBG 9,469 1,594 ( 1,125) 8,344 8,344 DHS 15,185 15,185 15,185 DHS Bldg Oper (Old) 66,67 66,67 66,67 DHS Bldg Oper (New) 3,556 3,556 3,556 CC Sex Offender 26,416 24,177 2,239 28,655 28,655 Schedule B.2 Page 17

30 7/1/21 9:57:7 AM Fixed Costs Proposed Receiving Departments Final Costs Fiscal 29 Fixed Costs Fiscal 29 Roll Forward Differences Actual Costs w/ Roll Fwd Adjustments Proposed Costs Future Period CC Facility Mgmt 29,37 27,98 2,29 31,516 31,516 CC Community Prob 211,577 24,466 7, , ,688 CC Placement 3,727 39,83 ( 8,356) 22,371 22,371 CC Elect Monitor 322 7,975 ( 7,653) ( 7,331) ( 7,331) CC Comm Reinterg 18,743 17,46 1,337 2,8 2,8 CC Juve Det Home 357, ,692 9, ,81 366,81 CC Crisis Interv 27,459 27, ,533 27,533 Social Welfare 32,36 2,674 29,632 61,938 61,938 Vet's Trust 2,419 2,419 2,419 SP Comm. Correct 45,1 44, ,955 45,955 SP Remonum. 4,268 1,996 ( 6,728) ( 2,46) ( 2,46) SP Other 4,448 4,448 4,448 KCBA Debt Service 1,64 1,64 1,64 DPW Bond Interest 1,332 1, ,4 1,4 KC Constr. Fund 15,231 15,231 15,231 KC Bldg Authority 18,18 18,18 18,18 DPW Admin 41,13 47,762 ( 6,749) 34,264 34,264 DPW Operations 83,911 12,292 ( 18,381) 65,53 65,53 DPW Solidwaste 176, ,361 29,283 25,927 25,927 DPW Resource Rec 17,962 34,59 ( 16,547) 1,415 1,415 DPW SW Recycle 32,197 3,793 1,44 33,61 33,61 DPW DHCO 2,689 19,772 ( 17,83) ( 14,394) ( 14,394) DPW WTE 48,524 42,52 6,22 54,546 54,546 Aeronautics 394,72 41,864 ( 7,162) 387,54 387,54 Deliquent Tax 79,61 79,61 79,61 Risk Managment 71,6 77,834 ( 6,774) 64,286 64,286 Drain Revolving 15,872 15,872 15,872 Lake Level Revol 7,197 7,197 7,197 DHS Bldg Depr. ( 229,835) ( 229,835) ( 229,835) ACSET Bldg Depr. ( 51,598) ( 51,598) ( 51,598) Non Allocated 3,816,27 3,816,27 3,816,27 Schedule B.3 Page 18