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

KENT COUNTY, MICHIGAN COUNTY-WIDE COST ALLOCATION PLAN FISCAL 29 Based on Actual Costs For The Year Ended December 31, 29 3941 Traxler Ct. Bay City, Michigan 4876 (989) 684-4111 (989) 684-662 FAX 21 MAXIMUS, Inc.

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 4953-2221 Phone: (616) 336-2517 Fax: (616) 336 3598 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

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.

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) 1,876.15 Detail Page 1, Schedule 5.4.1 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

INTRODUCTION The cost allocation plan for indirect services provided by central service departments is based on actual expenditures for the fiscal year ended December 31 29. 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.

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.

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.

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........................................................................................................................ 1.1 39 Schedule.2 - Detail Costs To Be Allocated.................................................................................................1.2 4 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................1.3 41 Schedule.4 - Detail Activity Allocations-Co Admin Bldg.......................................................................................1.4.1 44 Schedule.4 - Detail Activity Allocations-Info Tech Bldg.......................................................................................1.4.2 45 Schedule.4 - Detail Activity Allocations-DHS Bldg (Old).......................................................................................1.4.3 46 Schedule.4 - Detail Activity Allocations-Health Building.......................................................................................1.4.4 47 Schedule.4 - Detail Activity Allocations-Fleet Services........................................................................................1.4.5 48 Schedule.4 - Detail Activity Allocations-Courthouse..........................................................................................1.4.6 49 Schedule.4 - Detail Activity Allocations-Facilities Mgmt.......................................................................................1.4.7 5 Schedule.4 - Detail Activity Allocations-MSU Extension.......................................................................................1.4.8 51 Schedule.4 - Detail Activity Allocations-82 Ionia.............................................................................................1.4.9 52 Schedule.4 - Detail Activity Allocations-DHS Bldg (New)......................................................................................1.4.1 53 Schedule.5 - Allocation Summary........................................................................................................1.5 54 Equipment Use Charge Detail Page # Narrative........................................................................................................................ 2.1 58 Schedule.2 - Detail Costs To Be Allocated.................................................................................................2.2 59 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................2.3 6 Schedule.4 - Detail Activity Allocations-Equipment Use.......................................................................................2.4.1 61 Schedule.4 - Detail Activity Allocations-Expendable Eq.......................................................................................2.4.2 62 Schedule.5 - Allocation Summary........................................................................................................2.5 63 Fiscal Services 11-22 Detail Page # Narrative........................................................................................................................ 3.1 64 Schedule.2 - Detail Costs To Be Allocated.................................................................................................3.2 65 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................3.3 66 Schedule.4 - Detail Activity Allocations-Accounting..........................................................................................3.4.1 7 Schedule.4 - Detail Activity Allocations-Payroll..............................................................................................3.4.2 74 Schedule.4 - Detail Activity Allocations-Budgeting...........................................................................................3.4.3 77 Schedule.4 - Detail Activity Allocations-Division Admin.......................................................................................3.4.4 81 Schedule.4 - Detail Activity Allocations-Copier Supplies......................................................................................3.4.5 82

7/1/21 9:59:27 AM Table of Contents Kent County, MI CAP 29 Version 1.2 Schedule.5 - Allocation Summary........................................................................................................3.5 83 Administrator 11-223 Detail Page # Narrative........................................................................................................................ 4.1 87 Schedule.2 - Detail Costs To Be Allocated.................................................................................................4.2 88 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................4.3 89 Schedule.4 - Detail Activity Allocations-County Admin........................................................................................4.4.1 91 Schedule.5 - Allocation Summary........................................................................................................4.5 94 Human Resources 11-226 Detail Page # Narrative........................................................................................................................ 5.1 97 Schedule.2 - Detail Costs To Be Allocated.................................................................................................5.2 98 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................5.3 99 Schedule.4 - Detail Activity Allocations-Human Resources....................................................................................5.4.1 11 Schedule.4 - Detail Activity Allocations-Labor Relations.......................................................................................5.4.2 14 Schedule.5 - Allocation Summary........................................................................................................5.5 17 Purchasing 11-233 Detail Page # Narrative........................................................................................................................ 6.1 11 Schedule.2 - Detail Costs To Be Allocated.................................................................................................6.2 111 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................6.3 112 Schedule.4 - Detail Activity Allocations-Copier Maint.........................................................................................6.4.1 116 Schedule.4 - Detail Activity Allocations-Fleet Mgmt..........................................................................................6.4.2 117 Schedule.4 - Detail Activity Allocations-Procurement.........................................................................................6.4.3 118 Schedule.4 - Detail Activity Allocations-Purchasing Bids......................................................................................6.4.4 121 Schedule.4 - Detail Activity Allocations-Phone Service........................................................................................6.4.5 122 Schedule.4 - Detail Activity Allocations-Term Contracts.......................................................................................6.4.6 124 Schedule.4 - Detail Activity Allocations-Fire Commission......................................................................................6.4.7 126 Schedule.5 - Allocation Summary........................................................................................................6.5 127 Treasurer 11-253 Detail Page # Narrative........................................................................................................................ 7.1 133 Schedule.2 - Detail Costs To Be Allocated.................................................................................................7.2 134 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................7.3 135 Schedule.4 - Detail Activity Allocations-Accounting..........................................................................................7.4.1 137 Schedule.4 - Detail Activity Allocations-Receipt Posting.......................................................................................7.4.2 141 Schedule.5 - Allocation Summary........................................................................................................7.5 144 Facilities Management 11-261 Detail Page # Narrative........................................................................................................................ 8.1 148 Schedule.2 - Detail Costs To Be Allocated.................................................................................................8.2 149 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................8.3 15

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 1..........................................................................................8.4.1 154 Schedule.4 - Detail Activity Allocations-Fac Mgmt 2..........................................................................................8.4.2 155 Schedule.4 - Detail Activity Allocations-Specific Serv.........................................................................................8.4.3 156 Schedule.5 - Allocation Summary........................................................................................................8.5 157 Bldg & Grnds Courthse 11-267 Detail Page # Narrative........................................................................................................................ 9.1 158 Schedule.2 - Detail Costs To Be Allocated.................................................................................................9.2 159 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................9.3 16 Schedule.4 - Detail Activity Allocations-Bldg Maint/Secu......................................................................................9.4.1 164 Schedule.4 - Detail Activity Allocations-Ct Rm Sec/Trans.....................................................................................9.4.2 165 Schedule.4 - Detail Activity Allocations-82 Ionia.............................................................................................9.4.3 166 Schedule.4 - Detail Activity Allocations-I.T. Helpdesk........................................................................................9.4.4 167 Schedule.4 - Detail Activity Allocations-Security Admin.......................................................................................9.4.5 168 Schedule.5 - Allocation Summary........................................................................................................9.5 169 Bldg & Grnds-82 Ionia 11-262 Detail Page # Narrative........................................................................................................................ 1.1 17 Schedule.2 - Detail Costs To Be Allocated.................................................................................................1.2 171 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................1.3 172 Schedule.4 - Detail Activity Allocations-82 Ionia.............................................................................................1.4.1 174 Schedule.5 - Allocation Summary........................................................................................................1.5 175 Bldg & Grnds-Admin 11-266 Detail Page # Narrative........................................................................................................................ 11.1 176 Schedule.2 - Detail Costs To Be Allocated.................................................................................................11.2 177 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................11.3 178 Schedule.4 - Detail Activity Allocations-Bldg Operations......................................................................................11.4.1 18 Schedule.5 - Allocation Summary........................................................................................................11.5 181 Bldg & Grnds Info Tech 11-268 Detail Page # Narrative........................................................................................................................ 12.1 182 Schedule.2 - Detail Costs To Be Allocated.................................................................................................12.2 183 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................12.3 184 Schedule.4 - Detail Activity Allocations-Bldg Operations......................................................................................12.4.1 185 Schedule.5 - Allocation Summary........................................................................................................12.5 186 Bldg & Grnds-DHS 11-269 Detail Page # Narrative........................................................................................................................ 13.1 187 Schedule.2 - Detail Costs To Be Allocated.................................................................................................13.2 188 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................13.3 189 Schedule.4 - Detail Activity Allocations-DHS Old Bldg........................................................................................13.4.1 191

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.......................................................................................13.4.2 192 Schedule.5 - Allocation Summary........................................................................................................13.5 193 Central Services Detail Page # Narrative........................................................................................................................ 14.1 194 Schedule.2 - Detail Costs To Be Allocated.................................................................................................14.2 195 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................14.3 196 Schedule.4 - Detail Activity Allocations-Messenger Serv......................................................................................14.4.1 2 Schedule.4 - Detail Activity Allocations-Printing Serv.........................................................................................14.4.2 22 Schedule.4 - Detail Activity Allocations-Mail Services.........................................................................................14.4.3 24 Schedule.4 - Detail Activity Allocations-Microfilm............................................................................................14.4.4 26 Schedule.4 - Detail Activity Allocations-Records Retent.......................................................................................14.4.5 27 Schedule.5 - Allocation Summary........................................................................................................14.5 28 Fleet Services Detail Page # Narrative........................................................................................................................ 15.1 211 Schedule.2 - Detail Costs To Be Allocated.................................................................................................15.2 212 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................15.3 213 Schedule.4 - Detail Activity Allocations-Fleet Services........................................................................................15.4.1 215 Schedule.5 - Allocation Summary........................................................................................................15.5 216 Information Technology 11-258 Detail Page # Narrative........................................................................................................................ 16.1 217 Schedule.2 - Detail Costs To Be Allocated.................................................................................................16.2 218 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................16.3 219 Schedule.4 - Detail Activity Allocations-Network/Server.......................................................................................16.4.1 225 Schedule.4 - Detail Activity Allocations-Justice System.......................................................................................16.4.2 227 Schedule.4 - Detail Activity Allocations-GIS................................................................................................16.4.3 228 Schedule.4 - Detail Activity Allocations-Helpdesk Supt.......................................................................................16.4.4 229 Schedule.4 - Detail Activity Allocations-Peoplesoft...........................................................................................16.4.5 231 Schedule.4 - Detail Activity Allocations-PBX Phone Supt......................................................................................16.4.6 232 Schedule.4 - Detail Activity Allocations-Web Page Mgmt......................................................................................16.4.7 233 Schedule.4 - Detail Activity Allocations-Web Page PDF...................................................................................... 16.4.8 235 Schedule.4 - Detail Activity Allocations-Web Page Appl.......................................................................................16.4.9 237 Schedule.4 - Detail Activity Allocations-Network Depr........................................................................................16.4.1 238 Schedule.5 - Allocation Summary........................................................................................................16.5 24 I.T. PeopleSoft / Phone Detail Page # Narrative........................................................................................................................ 17.1 244 Schedule.2 - Detail Costs To Be Allocated.................................................................................................17.2 245 Schedule.3 - Costs To Be Allocated By Activity..............................................................................................17.3 246

7/1/21 9:59:27 AM Table of Contents Kent County, MI CAP 29 Version 1.2 Schedule.4 - Detail Activity Allocations-Accounting..........................................................................................17.4.1 247 Schedule.4 - Detail Activity Allocations-Payroll..............................................................................................17.4.2 251 Schedule.4 - Detail Activity Allocations-PBX Support.........................................................................................17.4.3 254 Schedule.5 - Allocation Summary........................................................................................................17.5 256

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 1,624 292,584 Equipment Use Charge Fiscal Services 11-22 1,84 231,478 12,833 2,36 442 542 27,311 Administrator 11-223 15,18 7,665 16,798 2,435 9,945 Human Resources 11-226 19,961 11,746 24,827 29,673 14,478 Purchasing 11-233 52 1,179 1,186 5,335 2,5 Treasurer 11-253 1,11 41,746 1,98 4,278 57 2 16,874 Facilities Management 11-261 33 14,566 Bldg & Grnds Courthse 2,36,693 14,633 5,676 34,243 Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 46,392 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 9,215 61,64 8,568 16,394 6,869 Fleet Services 3,144 3,941 Information Technology 23,56 628,255 66,642 178,9 86,9 I.T. PeopleSoft / Phone 5,857 14,45 1,525 11,215 77 1 11,87 Total Allocated 141,83 5,248,276 352,485 36,58 576 545 827,16 Roll Forward Cost With Roll Forward 141,83 5,248,276 352,485 36,58 576 545 827,16 Adjustments Proposed Costs 141,83 5,248,276 352,485 36,58 576 545 827,16 Schedule A.1 Page 1

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 11-22 4,352 3,72 4,148 35,177 3,753 66 Administrator 11-223 8,592 4,296 72,734 1,432 Human Resources 11-226 12,165 6,353 17,681 2,27 Purchasing 11-233 13 1,777 1,128 7,561 228 Treasurer 11-253 424 76 1,283 6,836 1,731 86 Facilities Management 11-261 Bldg & Grnds Courthse 9,714 14,97 Bldg & Grnds-82 Ionia 11-262 18,66 271,648 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 2,766 1,779 2,616 65,591 2,52 Fleet Services 5,95 Information Technology 23,562 17,346 2,817 345,749 11,858 I.T. PeopleSoft / Phone 2,31 11,715 1,967 4,389 932 68 Total Allocated 54,274 283,32 42,68 715,549 346,8 24,13 76 Roll Forward 9,16 98,418 Cost With Roll Forward 54,274 283,32 42,68 724,655 445,218 24,13 76 Adjustments 7,414 Proposed Costs 54,274 283,32 42,68 724,655 452,632 24,13 76 Schedule A.2 Page 2

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 11,865 154,672 16,71 Equipment Use Charge Fiscal Services 11-22 653 6,966 8,847 1,58 35,58 11,846 Administrator 11-223 8,485 16,182 14,63 44,959 13,64 Human Resources 11-226 12,274 24,34 2,644 62,89 19,836 Purchasing 11-233 1,687 2,369 3,293 3,621 1,436 Treasurer 11-253 32 28,942 8,817 1,918 8,46 2,388 Facilities Management 11-261 Bldg & Grnds Courthse 152,293 11,534 Bldg & Grnds-82 Ionia 11-262 187,419 62,264 Bldg & Grnds-Admin 11-266 49,433 58,62 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 17,497 64,889 8,722 17,125 6,818 Fleet Services 628 Information Technology 69,988 13,694 73,353 282,336 54,915 I.T. PeopleSoft / Phone 64 7,463 9,392 9,88 28,28 8,389 Total Allocated 749 212,744 536,973 212,234 935,48 142,688 54,915 Roll Forward 1,756 8,963 Cost With Roll Forward 749 212,744 536,973 212,234 935,48 144,444 63,878 Adjustments Proposed Costs 749 212,744 536,973 212,234 935,48 144,444 63,878 Schedule A.3 Page 3

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 11-22 5,164 13,462 4,537 8,26 68,574 591 3,98 Administrator 11-223 7,869 3,881 3,981 111,277 1,776 Human Resources 11-226 11,614 5,725 5,395 165,729 2,481 Purchasing 11-233 399 5,168 1,26 1,944 75,275 25 4,285 Treasurer 11-253 26,657 1,946 2,446 1,774 18,242 421 72 Facilities Management 11-261 1,257 1,42 435 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 37,334 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 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 72,924 95 1,171 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

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 261-346 Dispatch 296-346 Jail Building Use Charge Equipment Use Charge Fiscal Services 11-22 619 18,279 3,92 7,164 1,56 1,313 11,565 Administrator 11-223 136 3,789 3,58 2,664 222,435 Human Resources 11-226 18 46,5 5,48 31,28 334,997 Purchasing 11-233 63 25 32,39 Treasurer 11-253 95 6,314 518 725 4,949 221 16,334 Facilities Management 11-261 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 14,16 Fleet Services 7,756 24,14 Information Technology 17,346 5,491 541,524 I.T. PeopleSoft / Phone 79 8,75 1,133 4,998 344 229 8,36 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

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 11-22 6,983 2,349 1,258 7,319 9,232 254 156 Administrator 11-223 2,743 4,983 1,21 Human Resources 11-226 4,142 6,719 1,691 Purchasing 11-233 1,36 13 82 13 64 Treasurer 11-253 1,463 249 2,284 1,87 1,366 14 7 Facilities Management 11-261 3,61 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 ( 4,48) Central Services 3,37 195 1,112 Fleet Services 2,279 Information Technology 12,391 737 323 5,783 I.T. PeopleSoft / Phone 2,477 335 3,197 1,771 2,342 26 14 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

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 11-22 57,935 399 3,81 126,425 237,29 Administrator 11-223 32,923 4,821 174,317 Human Resources 11-226 46,956 56,99 257,293 Purchasing 11-233 42,553 227 25,87 4,939 47,34 Treasurer 11-253 8,593 5,449 918 23,26 78,595 Facilities Management 11-261 234 9,418 8,83 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 ( 5,23) Central Services 3,362 1,255 185 6,144 62,48 185 185 Fleet Services 3,554 5,98 25,662 Information Technology 84,398 82,389 11,166 I.T. PeopleSoft / Phone 16,994 399 727 32,637 138,559 Total Allocated 297,52 7,729 3,727 468,878 1,354,917 185 185 Roll Forward 4,886 12,119 4,15 Cost With Roll Forward 297,52 7,729 35,613 48,997 1,359,67 185 185 Adjustments Proposed Costs 297,52 7,729 35,613 48,997 1,359,67 185 185 Schedule A.7 Page 7

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 11-22 3,47 3,172 997 2,693 6,315 34,652 2,552 Administrator 11-223 1,432 716 2,885 Human Resources 11-226 2,163 1,81 4,83 Purchasing 11-233 4,14 2,24 513 Treasurer 11-253 16,44 67 9,841 4,927 1,839 4,621 2 Facilities Management 11-261 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 2,934 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 58 23,938 212 2,458 Fleet Services 7,54 Information Technology 5,491 86,82 27,515 I.T. PeopleSoft / Phone 2,18 95 99 838 1,364 6,922 3 Total Allocated 31,72 3,334 11,747 123,32 21,91 19,986 2,557 Roll Forward 1,98 1,24 11,287 Cost With Roll Forward 41,17 3,334 12,987 134,589 21,91 19,986 2,557 Adjustments Proposed Costs 41,17 3,334 12,987 134,589 21,91 19,986 2,557 Schedule A.8 Page 8

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 11-22 5,531 5,523 1,331 66,948 689 2,327 6 Administrator 11-223 379 594 2,26 Human Resources 11-226 573 861 3,33 Purchasing 11-233 513 616 91 Treasurer 11-253 64 461 1,24 117 993 Facilities Management 11-261 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 2,757 4,315 16,3 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 115 1,72 Fleet Services Information Technology 2,746 2,746 1,983 I.T. PeopleSoft / Phone 334 467 5 15,813 143 348 1 Total Allocated 13,672 16,79 1,336 131,35 949 3,668 98 Roll Forward 4,29 Cost With Roll Forward 13,672 2,918 1,336 131,35 949 3,668 98 Adjustments Proposed Costs 13,672 2,918 1,336 131,35 949 3,668 98 Schedule A.9 Page 9

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 11-22 3,797 1,566 3,314 7,926 23,48 Administrator 11-223 716 2,148 2,864 3,845 35,15 Human Resources 11-226 1,81 2,838 4,326 5,672 52,48 Purchasing 11-233 2,667 718 Treasurer 11-253 637 6,575 1,98 1,259 2,485 Facilities Management 11-261 Bldg & Grnds Courthse 1,561 Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 52,192 3,556 Central Services 922 22 1,681 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 31,516 218,688 Adjustments Proposed Costs 8,344 15,185 66,67 3,556 28,655 31,516 218,688 Schedule A.1 Page 1

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 11-22 21,428 3 3,627 27,174 2,852 23,549 1,568 Administrator 11-223 2,148 47,616 3,344 Human Resources 11-226 3,19 69,952 4,914 Purchasing 11-233 318 7,669 Treasurer 11-253 3,986 561 2,714 42 3,371 455 Facilities Management 11-261 5,319 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 4,68 1,173 Fleet Services Information Technology 8,237 115,556 13,728 I.T. PeopleSoft / Phone 5,313 1 1,61 32,183 1,46 5,386 396 Total Allocated 3,727 322 18,743 357,251 27,459 32,36 2,419 Roll Forward ( 8,356) ( 7,653) 1,337 9,559 74 29,632 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

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 11-22 7,41 1,149 2,169 1,19 1,154 6,128 1,632 Administrator 11-223 1,776 716 Human Resources 11-226 2,681 1,81 Purchasing 11-233 13 2,873 25 7,797 4,14 Treasurer 11-253 1,395 116 73 319 129 559 591 Facilities Management 11-261 Bldg & Grnds Courthse 6,982 Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 3,247 1,86 Fleet Services Information Technology 11,362 I.T. PeopleSoft / Phone 3,34 13 24 95 49 747 885 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

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 11-22 8,696 35,14 55,451 5,741 11,97 2,46 16,976 Administrator 11-223 4,253 9,29 19,418 2,986 3,58 5,728 Human Resources 11-226 5,754 13,51 28,227 4,336 5,273 8,517 Purchasing 11-233 7,613 9,634 44,165 2,393 6,46 5,559 Treasurer 11-253 1,312 6,4 12,556 829 1,812 78 5,48 Facilities Management 11-261 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 6,19 1 922 922 922 Fleet Services Information Technology 4,69 I.T. PeopleSoft / Phone 2,586 1,566 15,95 1,677 3,53 151 5,342 Total Allocated 41,13 83,911 176,644 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

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 11-22 89,972 18,369 24,523 76,81 4,566 Administrator 11-223 85,193 1,375 Human Resources 11-226 123,513 1,816 Purchasing 11-233 41,348 1,744 8,935 13 Treasurer 11-253 16,83 5,533 8,572 18,157 1,916 Facilities Management 11-261 Bldg & Grnds Courthse Bldg & Grnds-82 Ionia 11-262 Bldg & Grnds-Admin 11-266 12,272 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 Central Services 3,324 1,69 1,853 Fleet Services Information Technology 5,491 I.T. PeopleSoft / Phone 34,522 6,725 3,738 1,811 715 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

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 11-22 6,736 1,779,7 1,779,7 Administrator 11-223 1,22,816 143,662 1,364,478 Human Resources 11-226 1,791,816 1,791,816 Purchasing 11-233 484,91 484,91 Treasurer 11-253 1,127 533,977 755,363 1,289,34 Facilities Management 11-261 37,65 217,394 2,82 22,196 Bldg & Grnds Courthse 1,279,731 4,26,157 4,26,157 Bldg & Grnds-82 Ionia 11-262 19,178 936,124 235,684 1,171,88 Bldg & Grnds-Admin 11-266 24,33 24,33 Bldg & Grnds Info Tech Bldg & Grnds-DHS 11-269 46,11 76,699 86,89 Central Services 81,279 715,156 715,156 Fleet Services 417,845 417,845 Information Technology 856,77 5,494,639 5,494,639 I.T. PeopleSoft / Phone 26,161 864,964 864,964 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

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 352,485 352,485 352,485 District Court 36,58 36,58 36,58 Law Library 576 576 576 Jury Commission 545 545 545 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 9,16 724,655 724,655 F.O.C - I.T. 346,8 248,382 98,418 445,218 7,414 452,632 Elections 24,13 24,13 24,13 COMIT 76 76 76 Corp Counsel 749 749 749 County Clerk 212,744 212,744 212,744 Clerk Circuit Ct 536,973 536,973 536,973 Equalization 212,234 212,234 212,234 Prosecutor 935,48 935,48 935,48 Pros Atty CRP 142,688 14,932 1,756 144,444 144,444 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 199,118 199,118 199,118 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 261-346 6,349 6,349 6,349 Dispatch 296-346 1,763 1,763 1,763 Schedule B.1 Page 16

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 126,884 126,884 126,884 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 177 177 177 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 468,878 456,759 12,119 48,997 48,997 Health 1,354,917 1,35,767 4,15 1,359,67 1,359,67 Mental Health 185 185 185 Cornerstone 185 185 185 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 11,287 134,589 134,589 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 949 949 949 Shelter Plus Care 3,668 3,668 3,668 LLEBG 98 98 98 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

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 7,111 218,688 218,688 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 357,251 347,692 9,559 366,81 366,81 CC Crisis Interv 27,459 27,385 74 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 44,65 945 45,955 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 1,264 68 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 176,644 147,361 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