SANILAC COUNTY, MICHIGAN

Transcription

1 SANILAC COUNTY, MICHIGAN CIRCUIT COURT -FAMILY COURT COST ALLOCATION PLAN FOR THE PERIOD ENDING DECEMBER 31, 2015 FOR USE BEGINNING OCTOBER 1, 2016 Based on Child Care Fund Handbook - May 1, 2013 UPDATED 12/29/16 MGT Consulting Group Michigan Office 2343 Delta Road Bay City, Michigan

2 Table of Contents Section 1 Section 2 Section 3 Introduction Certification Family Court Indirect Cost Rate Calculation 3A. Indirect Cost Rate 3B. Detail indirect costs 3C. Full Time Equivalent Calculation Section 4 Section 5 Section 6 Sanilac Circuit Court - Family Court Organization Chart Reading A Cost Plan Circuit Court-Family Court-Wide Cost Plan

3 Section 1 Introduction

4 Introduction The enclosed Circuit Court - Family Court Wide Cost Plan identifies the costs of indirect services provided by central service and court administrative departments of the 24 th Judicial Circuit - (County) based on actual expenditures for fiscal year MGT Consulting Group, 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 the In-Home Care Program provided by the Michigan of Human Services Office of Juvenile Justice (awards). This Cost Plan is submitted for use by the Michigan of Human Services. This document is prepared in compliance with the MDHS Child Care Fund Handbook dated May 1, 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 CIRCUIT COURT-FAMILY COURT 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, 2015 and are to establish billing or final indirect costs for the fiscal year beginning October 1, 2016, and are allowable in accordance with the requirement of the HANDBOOK FOR THE CHILD CARE FUND published by Michigan of Human Services Bureau of Juvenile Justice dated May 1, (2) All costs included in this plan are properly allocated to the various departments 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 have been accounted for consistently and the State of Michigan of Human Services Bureau of Juvenile Justice will be notified of any accounting changes that would affect the costs identified. I declare that the foregoing is true and correct. SANILAC COUNTY, MICHIGAN

7 Section 3 Circuit Court - Family Court Indirect Cost Rate Calculation

8 Section 3A. Indirect Cost Rate Sanilac County Circuit - Family Court Indirect Cost Rate Year Ending - December 31, 2015 For Use In Period Beginning October 1, 2016 Line Description Calculation Amount 1 Total Indirect Cost Pool A $ 405,910 2 Total Operations Full Time Equivalents B Annual Indirect Cost Rate Per Full Time Equivalent (FTE) A/B $ 14,742 4 Indirect Cost Rate Per FTE Per Month (A/B)/12 $ 1,229

9 3B Detail Indirect Costs MGT of AMERICA, Inc Cost Plan Page Reference Circuit/Family Court Indirect Cost Rate for use beginning October 1,2016 Page 5 Page 5 Page 5 Page 5 Page 5 Page 8 Page 8 Page Circuit Court District Court Probate Court Juvenile Court District Court Probation 215 Friend of the Court FOC-DP 292 Child Care Total Central Services 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation $ Bd of Comm ,061 $4, Legal Fees 930 2, , , $8, Consultant $ Administrator 3,894 6,248 3,185 3, , ,281 $32, Clerk 2,012 2,026 1,330 1, , ,311 $10,979 8 Payroll $3, Treasurer 7,320 7,369 4,839 4,953 2,071 9, ,698 $44, Courthouse & Grounds 20,224 21,916 14,901 9,286 3,696 15, $85, Human Resources 951 2,364 1,021 1, , $8, Fringes 2,875 7,143 3,084 3, $17, Liability Insurance 2,516 3,275 1,574 1, , ,005 $13, Workers Comp/Unemployment $ Central Purchasing $ Data Processing 6,465 21,051 15,836 4, ,934 0 $53, Mail Dept $2, Health Process 539 1, , $4, Sick/Vacation Payout 3,020 7,502 3,240 3, , ,147 $27, Retiree Health 16,220 12,165 8,110 4,055 8,110 24, ,110 $81, A Juvenile Court Common ,467 $5,467 Total Current s $68,183 $97,559 $59,682 $40,641 $18,674 $77,065 $5,934 $38,171 $405,910

10 3C Full Time Equivalent Detail Employee Detail- Circuit/Family Court Line Fund Activity Name Title Wages FTE 1 Circuit Court Donald Teeple Circuit Judge $ 46, Circuit Court Brian Henderson Court Administrator $ 19, Circuit Court Christina Baldwin Clerk $ 45, Circuit Court Leslie Hilgendorf Assistant Court Administrator $ 19, Circuit Court Patricia Ulfig Juvenile Register $ 1, District Court Rhoda McVittie Magistrate $ 49, District Court Traci Franzel Clerk $ 44, District Court Theresa Glaza Magistrate Clerk $ District Court Lisa Grifka Prevention Diversion $ 6, District Court Heather Zang Attorney Referee $ 30, District Court Heather Surbrook Clerk $ 32, District Court Leslie Hilgendorf Assistant Court Administrator $ 7, District Court Lucy Dowling Paralegal $ 19, District Court Bryanna Mater Probation Assistant $ 4, District Court Corrine Hyatt Dist Court Clerk $ 31, District Court Lynda Davis Magistrate Clerk $ 26, District Court Suzanne Palmer Clerk $ 29, Probate Court Gregory Ross Probate Judge $ 69, Probate Court Gwendolyn Navarro Clerk $ 32, Probate Court Lynda Davis Magistrate Clerk $ 2,

11 3C Full Time Equivalent Detail (Continued) Employee Detail- Circuit/Family Court Line Fund Activity Name Title Wages FTE 21 Probate Court Holly McCarty Clerk $ 21, Probate Court Nathan Roskey Juvenile Director $ Juvenile Court Gregory Ross Probate Judge $ 69, Juvenile Court Heather Zang Attorney Referee $ 30, Juvenile Court Patricia Ulfig Juvenile Register $ 29, Juvenile Court Russell Clark County Juvenile Officer $ 37, Juvenile Court Carolyn Stoutenburg Juvenile Director $ 36, Juvenile Court Connie Bainbridge Transcripts $ District Court Corr Lesli Billot Probation Officer $ 37, Friend of the Court Ann Mroczek Friend of the Court $ 50, Friend of the Court Suzanne Krosnicki Clerk $ 32, Friend of the Court Shelly Smith Deputy FOC $ 63, Friend of the Court Kelly Williams Clerk $ 27, Friend of the Court Connie Brower Clerk $ 26, Friend of the Court Lisa Miller Clerk $ 28, Friend of the Court Alan Bell Enforcement Officer $ 51, Friend of the Court Debra Darling Clerk $ 28, Total Full Time Equivalents 27.53

12 Section 4 Sanilac County Circuit - Family Court Organization Chart

13 SANILAC COUNTY TRIAL COURT Organization Chart 2015 Hon. Donald A. Teeple Chief Judge/Circuit Court Judge Gregory S. Ross District Court / Probate Judge Probate Register Attorney Magistrate District Court Research Clerk/ Attorney Referee Director of Juvenile Services/Referee Circuit Court Administrator Friend of the Court Ann Mroczek Sandra J. Schlaud Register of Probate Heather Zang Attorney Referee Traci Franzel Court Administrator/ Paralegal Heather Zang Attorney/Magistrate Caseworker Court Diversion Officer Administrative Assistant Deputy FOC Corrine Hyatt Deputy Register/ Court Recorder Lesli Billot Community Corrections Coordinator Rhonda McVittie Probation officer/ Magistrate Juvenile Register/ Deputy Assignment Clerk School Truancy Receipt Clerk Receptionist Gwen Navarro Deputy Register/ Court Recorder Bryanna Mater Probation Assistant Lucy Dowling Paralegal Probation Officer County Juvenile Officer Bookkeeper Enforcement Supervisor Heather Surbrook Paralegal Margie Potter Paralegal Legal Secretary Enforcement Clerk Suzannne Palmer Deputy Clerk Linda Davis Magistrate Clerk

14 Section 5 Reading A Cost Plan

15 Reading A Cost Plan Overview The Circuit Court Family Court-Wide 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 FY2015. 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,

16 measurable and auditable allocation statistics that match the service provided to the service received. 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. 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

17 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. 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

18 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.

19 Section 6 Circuit Court - Family Court Wide Cost Plan

20 Table of Contents Schedule Description Basis Units Basis Source Page # Table of Contents 1 Summary Schedule 5 Building Depreciation 13 1 Costs 14 1 Incoming Costs 15 1 County Courthouse **Not Allocated** Actual Measurements 1 Courthouse Annex **Not Allocated** Actual Measurements Dawson Street **Not Allocated** Actual Measurements 1 Coop Ext Building **Not Allocated** 1 Summary 16 Equipment Depreciation 17 2 Costs 18 2 Incoming Costs 19 2 Phone System **Not Allocated** 2 Summary Bd of Comm 21 3 Costs 22 3 Incoming Costs 23 3 Administration Audited Expenditures Annual County Audit 25 3 General Government **Not Allocated** 3 Summary Legal Fees 29 4 Costs 30 4 Incoming Costs 31 4 Legal Fees Average number of FTE's Payroll Report 32 4 Summary Consultant 36 5 Costs 37 5 Incoming Costs 38 5 Audit **Not Allocated** Annual County Audit 5 Cost Plan Equally to Central Service Depts 39 5 Summary Administrator 41 6 Costs 42 6 Incoming Costs 43 MGT Consulting Group Page 1 of 174

21 6 Dept Coordinator Audited Expenditures Annual County Audit 45 6 Payroll Direct to Payroll 47 6 Accounting # of Expenditure Transactions County General Ledger 48 6 HR Direct to HR 51 6 Summary Clerk 55 7 Costs 56 7 Incoming Costs 57 7 Accounting # of Expenditure Transactions County General Ledger 59 7 Payroll Direct to Payroll 62 7 General Government **Not Allocated** 7 Summary 63 Payroll 66 8 Costs 67 8 Incoming Costs 68 8 Payroll Average number of FTE's Payroll Report 69 8 Summary Treasurer 73 9 Costs 75 9 Incoming Costs 76 9 GF Accounting # of Expenditure Transactions County General Ledger 78 9 Non-GF Accounting # of Cash/Revenue Transactions County General Ledger 80 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 Co-op Building Direct to Co-op Other Buildings **Not Allocated** 10 Phone System Average number of FTE's Payroll Report Summary Human Resources Costs Incoming Costs Personnel Average number of FTE's Payroll Report Summary Fringes Costs Incoming Costs 105 MGT Consulting Group Page 2 of 174

22 12 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 - Co-op Extension Direct to Co-op Extension 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 Central Service Health Average number of FTE's Payroll Report 158 MGT Consulting Group Page 3 of 174

23 18 Summary Sick/Vacation Payout Costs Incoming Costs Sick/Vacation Payout Average number of FTE's Payroll Report Summary Retiree Health Costs Incoming Costs Employee Health Average number of FTE's Payroll Report Summary A Juvenile Court Common Costs Incoming Costs Juvenile Court Common Costs Direct to CCF Juvenile Court Operations **Not Allocated** 21 Summary 174 MGT Consulting Group Page 4 of 174

24 Summary Schedule Circuit Court District Court Jury Board Probate Court Juvenile Court Public Guardian Adult Probation District Court Probation Election GF 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm Legal Fees 930 2, , Consultant Administrator 3,894 6, ,185 3,401 1, , Clerk 2,012 2, ,330 1, Payroll Treasurer 7,320 7, ,839 4,953 2, ,071 2, Courthouse & Grounds 20,224 21, ,901 9,286 6,429 6,311 3, Human Resources 951 2, ,021 1, Fringes 2,875 7, ,084 3,558 1, Liability Insurance 2,516 3, ,574 1, Workers Comp/Unemployment Central Purchasing Data Processing 6,465 21, ,836 4,615 1, , Mail Dept Health Process 539 1, Sick/Vacation Payout 3,020 7, ,240 3,737 1, Retiree Health 16,220 12, ,110 4,055 8, , A Juvenile Court Common Total Current s $68,183 $97,559 $455 $59,682 $40,641 $26,852 $8,149 $18,674 $6,354 $324 MGT Consulting Group Page 5 of 174

25 Summary Schedule Equalization /230 PA Prosecutor DP Register of Deeds Coop Extension Drain Sheriff Road Patrol Marine Construction 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm ,234 2, Legal Fees 489 2, ,676 6, , Consultant Administrator 1,916 6, ,960 1,177 1,839 29,872 18, , Clerk 662 1, ,630 2, Payroll ,538 2, Treasurer 2,407 5, ,726 1,891 2,636 13,206 9,006 1,212 3, Courthouse & Grounds 7,050 18, ,364 44,840 7, , Human Resources 500 2, ,873 6, , Fringes 1,510 7, , ,657 26,814 19, , Liability Insurance 1,048 2, ,422 2,353 1,095 61,399 23, , Workers Comp/Unemployment Central Purchasing Data Processing 12, ,590 25,719 1,601 5,620 52,175 16, , Mail Dept Health Process 283 1, , ,028 3, Sick/Vacation Payout 1,586 7, , ,790 28,163 20, , Retiree Health 8,110 40, , ,457 48, A Juvenile Court Common Total Current s $38,485 $99,100 $8,590 $61,086 $61,867 $28,153 $341,868 $179,367 $3,822 $35,922 MGT Consulting Group Page 6 of 174

26 Summary Schedule Planning Emergency Management Animal Control DPW Drains Medical Examiner 201 Road Commission 207 Drug Task 210 Ambulance 211 Road Millage 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm , Legal Fees , Consultant Administrator 124 1,023 2, , ,564 3, Clerk , , Payroll Treasurer 622 1,711 4, ,382 9,898 4,441 4, Courthouse & Grounds Human Resources , Fringes , Liability Insurance , Workers Comp/Unemployment Central Purchasing Data Processing Mail Dept Health Process , Sick/Vacation Payout , , Retiree Health 0 8,110 8, , A Juvenile Court Common Total Current s $983 $15,097 $26,897 $793 $1,707 $1,346 $3,583 $48,935 $9,170 $4,652 MGT Consulting Group Page 7 of 174

27 Summary Schedule 215 Friend of the Court FOC-DP 217 Family Counsel 218 Central Dispatch 221 Health Health Building Dawson 222 Mental Health 224 Soil Erosion 225 Environment al Trust 230 Material Recovery 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm Legal Fees 2, ,876 6, Consultant Administrator 6, , , Clerk 1, , Payroll ,173 2, , Treasurer 9, ,296 8,093 10, , , Courthouse & Grounds 15, , Human Resources 2, , Fringes Liability Insurance 2, ,927 5, Workers Comp/Unemployment Central Purchasing Data Processing 0 5, , Mail Dept Health Process 1, , Sick/Vacation Payout 7, , Retiree Health 24, , A Juvenile Court Common Total Current s $77,065 $5,934 $3,457 $109,249 $27,619 $47,008 $24,008 $5,175 $1,395 $8,235 MGT Consulting Group Page 8 of 174

28 Summary Schedule 232 Transporatati on 236 Stonegarden Emergency Services 243 Brownfield 255 Pre Property 256 ROD Automation 259 Vets Millage 261 Justice Grants 263 Concealed Pistol Licensing 264 Correction Officers Training 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 638 3,058 4, , ,026 1, Courthouse & Grounds Human Resources Fringes Liability Insurance Workers Comp/Unemployment Central Purchasing Data Processing , Mail Dept Health Process Sick/Vacation Payout , Retiree Health , A Juvenile Court Common Total Current s $708 $4,456 $5,181 $813 $738 $836 $28,184 $0 $3,161 $1,887 MGT Consulting Group Page 9 of 174

29 Summary Schedule 265 Drug Law Enforcement 266 Sheriff Grants 267 Contract Patrol 268 US Marshall 269 Law Library 271 Library 273 Crime Victims 275 Remounment ation 281 Great Parents 283 Strong Family 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm Legal Fees Consultant Administrator 10 1, , ,241 1, Clerk Payroll Treasurer 432 3, , ,944 3, Courthouse & Grounds , Human Resources Fringes Liability Insurance , Workers Comp/Unemployment Central Purchasing Data Processing , Mail Dept Health Process Sick/Vacation Payout Retiree Health , A Juvenile Court Common Total Current s $460 $6,906 $448 $14,192 $6,150 $8,680 $17,238 $3,087 $0 $0 MGT Consulting Group Page 10 of 174

30 Summary Schedule 286 MI Justice Training 289 Child Care Grant 290 DHS 291 MCF 292 Child Care 294 Vets Trust 298 MTCE of Effort 508 Parks 661 Motor Pool 731 Retirement Processing 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm , , Legal Fees , Consultant Administrator ,544 2,532 8, ,898 10,252 2, Clerk ,454 2, , Payroll , Treasurer ,011 8, ,301 11,811 4,700 5, Courthouse & Grounds , Human Resources , Fringes Liability Insurance , ,648 25, Workers Comp/Unemployment Central Purchasing Data Processing Mail Dept Health Process , Sick/Vacation Payout , Retiree Health , A Juvenile Court Common , Total Current s $501 $1,172 $2,309 $40,684 $38,171 $2,246 $7,060 $38,385 $32,838 $7,379 MGT Consulting Group Page 11 of 174

31 Summary Schedule 899 Senior Citizens Other 2nd Orphans Total 1 Building Depreciation $0 $0 $0 $0 2 Equipment Depreciation Bd of Comm , Legal Fees , Consultant Administrator 3,522 1, , Clerk 254 2, ,390 8 Payroll , Treasurer 4,398 3, , Courthouse & Grounds 0 7, , Human Resources , Fringes 0 7, , Liability Insurance , Workers Comp/Unemployment , Central Purchasing , Data Processing , Mail Dept 0 1, , Health Process 0 1,024, ,054, Sick/Vacation Payout , Retiree Health , A Juvenile Court Common ,467 Total Current s $9,651 $1,049,264 $0 $2,940,228 MGT Consulting Group Page 12 of 174

32 Building Depreciation Nature and Extent of Services NOT ALLOCATED IN THIS PLAN 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 $16,117 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. Co-op Extension Building The Cooperative Extension Building was built in 1978, original cost and improvements has totaled $150,500. The current year depreciation value of $4,617 has been allocated to directly to Cooperative Extension since they are the sole occupant. 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 13 of 174

33 A. Costs Dept:1 Building Depreciation Description Amount General Admin County Courthouse Courthouse Annex 171 Dawson Street Coop Ext Building Personnel Costs Salaries S Salary % Split.00%.00%.00%.00%.00% Benefits S Subtotal - Personnel Costs Services & Supplies Cost Building Depreciation P 95, ,117 37,011 37,500 4,617 Subtotal - Services & Supplies 95, ,117 37,011 37,500 4,617 Cost Total 95, ,117 37,011 37,500 4,617 Adjustments to Cost Subtotal - Adjustments Total Costs After Adjustments 95, ,117 37,011 37,500 4,617 General Admin Distribution Grand Total $95,244 $16,117 $37,011 $37,500 $4,617 not allocated not allocated not allocated not allocated MGT Consulting Group Page 14 of 174

34 B. Incoming Costs - (Default Spread Expense%) Dept:1 Building Depreciation First Incoming Second Incoming County Courthouse Courthouse Annex 171 Dawson Street Coop Ext Building 5 Cost Plan $0 $345 $58 $134 $136 $17 Subtotal Consultant Total Incoming C. Total Allocated $95,589 $16,175 $37,145 $37,636 $4, % 38.86% 39.37% 4.85% MGT Consulting Group Page 15 of 174

35 Summary No s Dept:1 Building Depreciation Page Intentionally Left Blank MGT Consulting Group Page 16 of 174

36 Equipment Depreciation Nature and Extent of Services NOT ALLOCATED IN THIS PLAN Equipment Depreciation has been allocated within this schedule based on the County s fixed asset report. In 2001 the County purchased a phone system for the Courthouse and Annex. The depreciation for the phone system totals $5,130 and has been allocated to all departments in the Courthouse and Annex based on their FTE. 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 17 of 174

37 A. Costs Dept:2 Equipment Depreciation Description Amount General Admin Phone System Personnel Costs Salaries S Salary % Split.00%.00% Benefits S Subtotal - Personnel Costs Services & Supplies Cost Equipment Depreciation P 5, ,130 Subtotal - Services & Supplies 5, ,130 Cost Total 5, ,130 Adjustments to Cost Subtotal - Adjustments Total Costs After Adjustments 5, ,130 General Admin Distribution 0 0 Grand Total $5,130 $5,130 not allocated MGT Consulting Group Page 18 of 174

38 B. Incoming Costs - (Default Spread Expense%) Dept:2 Equipment Depreciation First Incoming Second Incoming Phone System 5 Cost Plan $0 $345 $345 Subtotal Consultant Total Incoming C. Total Allocated $5,475 $5, % MGT Consulting Group Page 19 of 174

39 Summary No s Dept:2 Equipment Depreciation Page Intentionally Left Blank MGT Consulting Group Page 20 of 174

40 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 21 of 174

41 A. Costs Dept: Bd of Comm Description Amount General Admin Administratio n General Government Personnel Costs Salaries S1 61, ,178 45,442 Salary % Split.00% 26.25% 73.75% Benefits S 7, ,080 5,842 Subtotal - Personnel Costs 69, ,258 51,284 Services & Supplies Cost Office Supplies S Postage S Mileage Reimb & Gas P 4, ,960 Membership & Subscriptions P 10, ,436 Telephone S Motel & Meal Expenses P Advertising P Equipment Rental S Subtotal - Services & Supplies 17, ,094 Cost Total 87, ,634 68,379 Adjustments to Cost Subtotal - Adjustments Total Costs After Adjustments 87, ,634 68,379 General Admin Distribution Grand Total $87,013 $18,634 $68,379 not allocated MGT Consulting Group Page 22 of 174

42 B. Incoming Costs - (Default Spread Salary%) Dept: Bd of Comm First Incoming Second Incoming Administratio n General Government 3 Administration $0 $95 $25 $70 Subtotal Bd of Comm Legal Fees Subtotal Legal Fees Cost Plan Subtotal Consultant Dept Coordinator Accounting Subtotal Administrator 0 1, Accounting Subtotal Clerk Payroll Subtotal - Payroll GF Accounting 0 1, ,256 Subtotal Treasurer 0 1, , County Courthouse/Annex 0 5,262 1,381 3, Phone System Subtotal Courthouse & Grou 0 5,482 1,439 4, Personnel Subtotal Human Resources Fringes 0 2, ,838 Subtotal Fringes 0 2, , Property - Courthosue Liability - County Liability - Public Officials MGT Consulting Group Page 23 of 174

43 B. Incoming Costs - (Default Spread Salary%) Dept: Bd of Comm First Incoming Second Incoming Administratio n General Government Subtotal Liability Insurance $0 $816 $214 $ W/C Processing Subtotal Workers Comp/Unemplo Purchasing Subtotal Central Purchasing DP - County Subtotal Data Processing Mailing Subtotal Mail Dept Health Process Central Service Health 0 17,572 4,613 12,958 Subtotal Health Process 0 17,948 4,712 13, Sick/Vacation Payout 0 2, ,944 Subtotal Sick/Vacation Payout 0 2, ,944 Total Incoming 0 35,739 9,383 26,356 C. Total Allocated $122,752 $28,017 $94, % 77.18% MGT Consulting Group Page 24 of 174

44 Administration s Dept: Bd of Comm Units Percent First Direct Billed Second Total Bd of Comm 87, % $95 $0 $95 $0 $ Legal Fees 52, % Consultant 42, % Administrator 213, % Clerk 324, % Treasurer 257, % Courthouse & Grounds 272, % Human Resources 18, % Fringes 114, % Liability Insurance 224, % Workers Comp/Unemployment 172, % Central Purchasing 9, % Data Processing 486, % Mail Dept 58, % Health Process 1,384, % 1, , , Sick/Vacation Payout 133, % Retiree Health 412, % Circuit Court 253, % District Court 470, % Jury Board 5, % Probate Court 224, % Juvenile Court 242, % Public Guardian 84, % Adult Probation 1, % District Court Probation 57, % Election 70, % GF % Equalization 142, % /230 PA 493, % Register of Deeds 141, % Co-op Extension 81, % Drain 131, % Sheriff 2,565, % 2, ,811 1,423 4, Road Patrol 1,552, % 1, , , Marine 31, % Construction 247, % Planning 2, % Emergency Management 69, % Animal Control 196, % DPW 1, % Drains 105, % Medical Examiner 43, % MGT Consulting Group Page 25 of 174

45 Administration s Dept: Bd of Comm Units Percent First Direct Billed Second Total Drug Task 690, % $757 $0 $757 $383 $1, Ambulance 296, % Friend of the Court 570, % Family Counsel 4, % Central Dispatch 573, % Soil Erosion 16, % Environmental Trust 45, % Material Recovery 86, % Stonegarden 26, % Brownfield 13, % ROD Automation 9, % Vets Millage 185, % Concealed Pistol Licensing 1, % Correction Officers Training 34, % Sheriff Grants 89, % Contract Patrol % US Marshall 182, % Law Library 20, % Library 293, % Crime Victims 58, % Remounmentation 77, % MI Justice Training 7, % Child Care Grant 10, % DHS 142, % Child Care 642, % , Vets Trust 12, % MTCE of Effort 172, % Parks 766, % , Motor Pool 180, % Senior Citizens 311, % Subtotal 17,006, % 18, ,634 9,383 28,017 Direct Bills 0 0 Total $18,634 $28,017 Basis Units: Audited Expenditures Source: Annual County Audit MGT Consulting Group Page 26 of 174

46 Summary Dept: Bd of Comm Administratio n General Government Total Bd of Comm $95 $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 Circuit Court District Court Jury Board Probate Court Juvenile Court Public Guardian Adult Probation District Court Probation Election GF Equalization /230 PA Register of Deeds Co-op Extension Drain Sheriff 4, , Road Patrol 2, , Marine Construction Planning Emergency Management Animal Control DPW Drains MGT Consulting Group Page 27 of 174

47 Summary Dept: Bd of Comm Administratio n General Government Total Medical Examiner $72 $0 $ Drug Task 1, , Ambulance Friend of the Court Family Counsel Central Dispatch Soil Erosion Environmental Trust Material Recovery Stonegarden Brownfield ROD Automation Vets Millage Concealed Pistol Licensing Correction Officers Training Sheriff Grants Contract Patrol US Marshall Law Library Library Crime Victims Remounmentation MI Justice Training Child Care Grant DHS Child Care 1, , Vets Trust MTCE of Effort Parks 1, , Motor Pool Senior Citizens Total $28,017 $0 $28,017 MGT Consulting Group Page 28 of 174

48 Legal Fees Nature and Extent of Services Sanilac County accounts for its Legal Services out of a general fund department The legal fees have been allocated to all departments based on the average number of FTEs. 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 29 of 174

49 A. Costs Dept: Legal Fees Description Amount General Admin Legal Fees Personnel Costs Salaries S Salary % Split.00%.00% Benefits S Subtotal - Personnel Costs Services & Supplies Cost Legal Fees P 52, ,338 Subtotal - Services & Supplies 52, ,338 Cost Total 52, ,338 Adjustments to Cost Subtotal - Adjustments Total Costs After Adjustments 52, ,338 General Admin Distribution 0 0 Grand Total $52,338 $52,338 MGT Consulting Group Page 30 of 174

50 B. Incoming Costs - (Default Spread Expense%) Dept: Legal Fees First Incoming Second Incoming Legal Fees 3 Administration $57 $29 $86 Subtotal Bd of Comm Cost Plan Subtotal Consultant Dept Coordinator Accounting Subtotal Administrator Accounting Subtotal Clerk GF Accounting Subtotal Treasurer Liability - County Subtotal Liability Insurance Total Incoming 57 1,311 1,369 C. Total Allocated $53,707 $53, % MGT Consulting Group Page 31 of 174

51 Legal Fees s Dept: Legal Fees Units Percent First Direct Billed Second Total Bd of Comm % $798 $0 $798 $0 $ Administrator % Clerk % 1, , , Treasurer % 1, , , Courthouse & Grounds % Human Resources % Circuit Court % District Court % 2, , , Probate Court % Juvenile Court % 1, , , Public Guardian % District Court Probation % Equalization % /230 PA % 2, , , Register of Deeds % Co-op Extension % Drain % Sheriff % 8, , , Road Patrol % 6, , , Marine % Construction % 1, , , Planning % Emergency Management % Animal Control % DPW % Drug Task % 1, , , Friend of the Court % 2, , , Central Dispatch % 2, , , Health % 6, , , Soil Erosion % Material Recovery % Stonegarden % Vets Millage % Correction Officers Training % Sheriff Grants % Contract Patrol % US Marshall % Crime Victims % Remounmentation % Child Care % Parks % 1, , ,937 MGT Consulting Group Page 32 of 174

52 Legal Fees s Dept: Legal Fees Units Percent First Direct Billed Second Total Subtotal % 52, ,395 1,311 53,707 Direct Bills 0 0 Total $52,395 $53,707 Basis Units: Average number of FTE's Source: Payroll Report MGT Consulting Group Page 33 of 174

53 Summary Dept: Legal Fees Legal Fees Total Bd of Comm $798 $ Administrator Clerk 1,914 1, Treasurer 1,407 1, Courthouse & Grounds Human Resources Circuit Court District Court 2,311 2, Probate Court Juvenile Court 1,151 1, Public Guardian District Court Probation Equalization /230 PA 2,399 2, Register of Deeds Co-op Extension Drain Sheriff 8,676 8, Road Patrol 6,221 6, Marine Construction 1,207 1, Planning Emergency Management Animal Control DPW Drug Task 1,784 1, Friend of the Court 2,355 2, Central Dispatch 2,876 2, Health 6,957 6, Soil Erosion Material Recovery Stonegarden Vets Millage Correction Officers Training Sheriff Grants Contract Patrol US Marshall Crime Victims Remounmentation Child Care Parks 1,937 1,937 MGT Consulting Group Page 34 of 174