SANILAC COUNTY, MICHIGAN

SANILAC COUNTY, MICHIGAN FISCAL 2017 COST ALLOCATION PLAN FOR THE PERIOD ENDING December 31, 2017 MGT Consulting Group Michigan Office 2343 Delta Road Bay City, Michigan 48706 989-316-2220 www.mgtconsulting.com

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

Section 1 Introduction

Introduction The enclosed Central Services Cost Plan identifies the costs of indirect services provided by central service departments of (County) based on actual expenditures for calendar year 2017. MGT of America Consulting LLC prepared these documents at the request of the County. This Cost Plan is used by the County to claim indirect costs as charges against grants and contracts (awards). This Cost Plan is submitted for use by the Michigan of Health and Human Services and other State and Federal grantors. This document is prepared in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (formerly OMB A-87). County personnel provided the expenditure and allocation data to MGT consultants. MGT consultants then prepared the Cost Plan utilizing a double step-down methodology.

Section 2 Certification

COUNTY-WIDE COST ALLOCATION PLAN CERTIFICATE OF INDIRECT COSTS This is to certify that I have reviewed the indirect cost plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this plan are for the fiscal year ending December 31, 2017 and are to establish billing or final indirect costs for the fiscal year beginning January 1, 2019, and are allowable in accordance with the requirement of the 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated. (2) All costs included in this plan are properly allocated to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the agreements to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently and the Federal Government will be notified of any accounting changes that would affect the costs identified. I declare that the foregoing is true and correct.

Section 3 Organizational Chart

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

Section 4 Reading a Cost Plan

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

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

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

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

Section 5 2 CFR Part 200 Cost Plan

Table of Contents Schedule Description Basis Units Basis Source Page # Table of Contents 1 Summary Schedule 5 Carry Forward Schedule 13 Building Depreciation 15 1 Costs 16 1 Incoming Costs 17 1 County Courthouse Usable Square Footage Actual Measurements 18 1 Courthouse Annex Usable Square Footage Actual Measurements 19 1 171 Dawson Street Usable Square Footage Actual Measurements 20 1 Summary 21 Equipment Depreciation 22 2 Costs 23 2 Incoming Costs 24 2 Phone System FTE's in the Courthouse 25 2 Recording Video Equip Direct to the FOC 26 2 Summary 27 101-101 Bd of Comm 28 3 Costs 29 3 Incoming Costs 30 3 Administration Audited Expenditures Annual County Audit 32 3 General Government **Not Allocated** 3 Summary 34 101-266 Legal Fees (101-103) 36 4 Costs 37 4 Incoming Costs 38 4 Legal Fees Average number of FTE's Payroll Report 39 4 Summary 41 101-104 Consultant 43 5 Costs 44 5 Incoming Costs 45 5 Audit Audited Expenditures Annual County Audit 46 5 Cost Plan Equally to Central Service Depts 48 5 Summary 49 101-172 Administrator 51 MGT Consulting Group Page 1 of 184

6 Costs 52 6 Incoming Costs 53 6 Dept Coordinator Audited Expenditures Annual County Audit 55 6 Payroll Direct to Payroll 57 6 Accounting # of Expenditure Transactions County General Ledger 58 6 HR Direct to HR 61 6 Summary 62 101-215 Clerk 65 7 Costs 66 7 Incoming Costs 67 7 Accounting # of Expenditure Transactions County General Ledger 69 7 General Government **Not Allocated** 7 Summary 72 Payroll 75 8 Costs 76 8 Incoming Costs 77 8 Payroll Average number of FTE's Payroll Report 78 8 Summary 80 101-253 Treasurer 82 9 Costs 84 9 Incoming Costs 85 9 GF Accounting # of Expenditure Transactions County General Ledger 87 9 Non-GF Accounting # of Cash/Revenue Transactions County General Ledger 89 9 General Government **Not Allocated** 9 Summary 91 101-265 Courthouse & Grounds 94 10 Costs 95 10 Incoming Costs 97 10 County Courthouse/Annex Usable Square Footage Actual Measurements 99 10 171 Dawson Street Usable Square Footage Actual Measurements 100 10 95 Dawson Street Usable Square Footage Actual Measurements 101 10 Other Buildings **Not Allocated** 10 Phone System FTE's in the Courthouse Payroll Report 102 10 Summary 103 101-270 Human Resources 104 11 Costs 105 11 Incoming Costs 106 11 Personnel Average number of FTE's Payroll Report 107 11 Summary 109 101-259 Fringes (101-851) 111 12 Costs 112 MGT Consulting Group Page 2 of 184

12 Incoming Costs 113 12 Fringes Average number of FTE's Payroll Report 114 12 Summary 115 101-259 Liability Insurance (101-851) 116 13 Costs 118 13 Incoming Costs 120 13 Property - Specific Property Values 122 13 Property - Courthosue Usable Square Footage Actual Measurements 123 13 Property - Courthouse Annex Usable Square Footage Actual Measurements 124 13 Property - 171 Dawson Street Building Usable Square Footage Actual Measurements 125 13 Property - 95 Dawson Street Usable Square Footage Actual Measurements 126 13 Liability - County Audited Expenditures Annual County Audit 127 13 Liability - Law Enforcement Law Enforcement FTE Payroll Report 129 13 Liability - Public Officials Average number of FTE's Payroll Report 130 13 Liability - Motor Pool Direct to Motor Pool 132 13 Summary 133 233 Workers Comp/Unemployment 135 14 Costs 136 14 Incoming Costs 137 14 W/C Processing Average number of FTE's Payroll Report 138 14 Summary 140 633 Central Purchasing 142 15 Costs 143 15 Incoming Costs 144 15 Purchasing Amount of Central Stores Purchases 145 15 Summary 146 636 Data Processing 147 16 Costs 148 16 Incoming Costs 151 16 DP - County Average number of FTE's Payroll Report 153 16 DP - Specific Amount of Data Processing Purchases 155 16 Summary 156 653 Mail Dept 158 17 Costs 159 17 Incoming Costs 160 17 Mailing Amount of Postage Used 161 17 Summary 163 678 Health Process 164 18 Costs 165 18 Incoming Costs 166 18 Health Process Average number of FTE's Payroll Report 168 MGT Consulting Group Page 3 of 184

18 Central Service Health Average number of FTE's Payroll Report 170 18 Summary 171 680 Sick/Vacation Payout 173 19 Costs 174 19 Incoming Costs 175 19 Sick/Vacation Payout Average number of FTE's Payroll Report 176 19 Summary 178 731 Retiree Health (736) 179 20 Costs 180 20 Incoming Costs 181 20 Employee Health Average number of FTE's Payroll Report 183 20 Summary 184 MGT Consulting Group Page 4 of 184

Summary Schedule 101-283 Circuit Court (101-131) 101-286 District Court (101-136) 101-297 Jury Board (101-147) 101-294 Probate Court (101-148) 101-285 Juvenile Court (101-149) 101-652 Public Guardian (101-150) 101-295 Adult Probation (101-151) 101-287 District Court Probation (101-152) 101-262 Election (101-191) 101-263 Bd of Canvassers (101-192) 1 Building Depreciation $3,143 $4,204 $0 $5,898 $4,056 $987 $2,852 $1,635 $0 $0 2 Equipment Depreciation 109 302 0 130 138 68 0 34 0 0 3 101-101 Bd of Comm 481 899 10 370 324 152 3 0 106 0 4 101-266 Legal Fees (101-103) 340 945 0 408 432 212 0 106 106 0 5 101-104 Consultant 974 1,819 20 747 655 306 7 0 215 1 6 101-172 Administrator 6,225 8,919 148 4,151 3,716 1,855 240 636 1,400 27 7 101-215 Clerk 1,695 1,616 47 942 870 474 124 364 389 14 8 Payroll 609 1,692 0 730 774 379 0 190 190 0 9 101-253 Treasurer 4,155 3,961 115 2,309 2,133 1,161 305 892 954 35 10 101-265 Courthouse & Grounds 25,504 27,590 0 18,793 11,653 8,079 7,985 4,649 73 0 11 101-270 Human Resources 467 1,296 0 560 593 291 0 145 145 0 12 101-259 Fringes (101-851) 2,661 7,393 0 3,191 3,382 1,658 0 829 829 0 13 101-259 Liability Insurance (101-851) 2,889 4,087 4 2,353 1,749 1,061 695 553 198 0 14 233 Workers Comp/Unemployment 58 163 0 70 74 36 0 18 18 0 15 633 Central Purchasing 145 514 23 67 188 29 69 107 11 0 16 636 Data Processing 3,826 29,976 0 22,068 3,536 1,733 0 867 867 0 17 653 Mail Dept 44 135 38 15 63 10 3 0 25 0 18 678 Health Process 544 1,510 0 652 691 339 0 169 169 0 19 680 Sick/Vacation Payout 1,923 5,345 0 2,307 2,445 1,198 0 599 599 0 20 731 Retiree Health (736) 14,988 8,768 0 3,747 5,021 0 0 7,494 0 0 Total Current s 70,780 111,136 403 69,508 42,493 20,028 12,283 19,287 6,294 78 Less: Prior Year s 0 0 0 0 0 0 0 0 0 0 Carry-Forward 0 0 0 0 0 0 0 0 0 0 Proposed Costs $70,780 $111,136 $403 $69,508 $42,493 $20,028 $12,283 $19,287 $6,294 $78 MGT Consulting Group Page 5 of 184

Summary Schedule 101-257 Equalization (101-225) 101-296/299 PA (101-229/230) Prosecutor DP 101-711 Register of Deeds (101-236) 101-710 Coop Extension (101-257) 101-442 Drain (101-275) 101-301 Sheriff 101-315 Road Patrol (101-302) 101-331 Marine 101-371 Construction 1 Building Depreciation $1,089 $8,152 $0 $1,751 $6,382 $1,198 $0 $0 $0 $2,641 2 Equipment Depreciation 68 286 0 101 0 100 0 0 0 150 3 101-101 Bd of Comm 297 849 0 248 148 244 4,625 2,938 60 396 4 101-266 Legal Fees (101-103) 212 895 0 318 106 314 3,496 2,318 100 472 5 101-104 Consultant 601 1,716 0 501 298 493 9,352 5,941 122 800 6 101-172 Administrator 2,862 7,631 0 2,484 1,652 2,608 36,882 23,716 810 3,928 7 101-215 Clerk 485 1,075 0 461 373 548 3,168 2,178 229 713 8 Payroll 379 1,603 0 569 190 562 6,259 4,149 178 844 9 101-253 Treasurer 1,188 2,636 0 1,130 914 1,342 7,767 5,339 561 1,749 10 101-265 Courthouse & Grounds 8,899 23,437 0 14,295 23,363 9,849 0 0 0 7,717 11 101-270 Human Resources 291 1,228 0 436 145 430 4,795 3,179 137 647 12 101-259 Fringes (101-851) 1,658 7,004 0 2,487 829 2,453 27,344 18,127 779 3,688 13 101-259 Liability Insurance (101-851) 1,190 3,632 0 1,789 3,700 1,395 85,807 42,516 1,801 1,491 14 233 Workers Comp/Unemployment 36 154 0 55 18 54 601 398 17 81 15 633 Central Purchasing 56 274 0 174 199 52 114 229 0 56 16 636 Data Processing 9,450 0 8,753 27,189 1,508 7,051 56,963 18,955 815 9,081 17 653 Mail Dept 6 34 0 78 0 17 16 10 0 24 18 678 Health Process 339 1,431 0 508 6,287 501 5,586 3,703 159 754 19 680 Sick/Vacation Payout 1,198 5,063 0 1,798 599 1,774 19,768 13,105 563 2,666 20 731 Retiree Health (736) 7,494 29,977 0 7,494 0 0 83,260 67,972 150 0 Total Current s 37,798 97,078 8,753 63,866 46,711 30,983 355,805 214,772 6,481 37,898 Less: Prior Year s 0 111,227 14,725 0 0 0 0 0 0 0 Carry-Forward 0 (14,149) (5,972) 0 0 0 0 0 0 0 Proposed Costs $37,798 $82,930 $2,780 $63,866 $46,711 $30,983 $355,805 $214,772 $6,481 $37,898 MGT Consulting Group Page 6 of 184

Summary Schedule 101-701 Planning (101-401) 101-426 Emergency Management 101-430 Animal Control 101-441 DPW 101-445 Drains 101-648 Medical Examiner 201 Road Commission 207 Drug Task 214 SAVE Partnership Millage (208) 210 Ambulance 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 6 114 357 6 333 68 0 1,240 481 510 4 101-266 Legal Fees (101-103) 3 106 361 5 0 0 0 707 0 0 5 101-104 Consultant 13 231 723 12 674 137 0 2,507 973 1,031 6 101-172 Administrator 348 1,314 4,022 381 2,277 665 236 11,035 3,409 3,550 7 101-215 Clerk 175 308 915 195 11 117 135 1,506 85 54 8 Payroll 6 190 647 9 0 0 0 1,266 0 0 9 101-253 Treasurer 428 755 2,243 477 26 287 2,744 7,072 2,816 2,969 10 101-265 Courthouse & Grounds 0 0 0 0 0 0 0 2,300 0 0 11 101-270 Human Resources 4 145 496 7 0 0 0 969 0 0 12 101-259 Fringes (101-851) 25 829 2,826 41 0 0 0 0 0 0 13 101-259 Liability Insurance (101-851) 7 201 863 10 132 27 0 14,369 191 202 14 233 Workers Comp/Unemployment 1 18 62 1 0 0 0 122 0 0 15 633 Central Purchasing 15 0 40 0 0 0 88 0 0 0 16 636 Data Processing 26 867 2,955 43 0 0 0 6,486 0 0 17 653 Mail Dept 3 3 1 0 0 0 0 3 0 0 18 678 Health Process 5 169 577 8 0 0 0 1,129 0 0 19 680 Sick/Vacation Payout 18 599 2,043 30 0 0 0 3,997 0 0 20 731 Retiree Health (736) 0 7,494 7,494 0 7,344 0 0 18,586 0 0 Total Current s 1,082 13,344 26,628 1,227 10,798 1,301 3,202 73,293 7,955 8,316 Less: Prior Year s 0 0 0 0 0 0 0 0 0 0 Carry-Forward 0 0 0 0 0 0 0 0 0 0 Proposed Costs $1,082 $13,344 $26,628 $1,227 $10,798 $1,301 $3,202 $73,293 $7,955 $8,316 MGT Consulting Group Page 7 of 184

Summary Schedule 211 Road Millage 215 Friend of the Court FOC-DP 217 Family Counsel 261 Central Dispatch (218) 221 Health Health Building - 171 Dawson 224 Soil Erosion 225 Environment al Trust 230 Material Recovery 1 Building Depreciation $0 $6,813 $0 $0 $0 $0 $26,553 $0 $0 $0 2 Equipment Depreciation 0 8,459 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 0 1,049 0 8 1,008 0 0 37 67 301 4 101-266 Legal Fees (101-103) 0 848 0 0 1,158 2,910 0 148 0 497 5 101-104 Consultant 0 2,121 0 17 2,038 0 0 75 135 608 6 101-172 Administrator 85 8,740 0 119 8,438 1,001 0 667 558 3,222 7 101-215 Clerk 49 933 0 36 920 573 0 238 59 677 8 Payroll 0 1,518 0 0 2,074 5,210 0 266 0 890 9 101-253 Treasurer 3,146 6,364 0 2,205 5,117 7,941 0 2,969 209 5,190 10 101-265 Courthouse & Grounds 0 19,656 0 0 1,459 0 63,978 0 0 0 11 101-270 Human Resources 0 1,163 0 0 1,589 0 0 203 0 682 12 101-259 Fringes (101-851) 0 0 0 0 0 0 0 0 0 0 13 101-259 Liability Insurance (101-851) 0 3,316 0 3 2,902 4,270 0 232 27 1,552 14 233 Workers Comp/Unemployment 0 146 0 0 199 500 0 26 0 85 15 633 Central Purchasing 0 158 0 0 59 0 0 84 0 0 16 636 Data Processing 0 0 9,159 0 15,630 23,800 0 1,213 0 4,065 17 653 Mail Dept 0 113 0 0 8 0 0 1 0 0 18 678 Health Process 0 1,355 0 0 1,851 0 0 0 0 0 19 680 Sick/Vacation Payout 0 4,794 0 0 6,549 0 0 0 0 0 20 731 Retiree Health (736) 0 22,483 0 0 14,988 0 0 0 0 0 Total Current s 3,280 90,028 9,159 2,389 65,987 46,205 90,532 6,158 1,055 17,769 Less: Prior Year s 0 87,837 10,275 0 0 0 0 0 0 0 Carry-Forward 0 2,191 (1,116) 0 0 0 0 0 0 0 Proposed Costs $3,280 $92,219 $8,043 $2,389 $65,987 $46,205 $90,532 $6,158 $1,055 $17,769 MGT Consulting Group Page 8 of 184

Summary Schedule 288 Transporatati on (232) 236 Stonegarden 437 911 Emergency Services (237) 243 Brownfield 255 Pre Property 256 ROD Automation 259 Vets Millage 263 Concealed Pistol Licensing 264 Correction Officers Training 265 Drug Law Enforcement 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 0 61 312 0 0 20 422 19 47 19 4 101-266 Legal Fees (101-103) 0 48 0 0 0 0 224 0 3 0 5 101-104 Consultant 0 124 632 0 0 40 854 38 94 39 6 101-172 Administrator 57 832 2,567 0 13 272 4,719 349 580 134 7 101-215 Clerk 32 238 258 0 7 79 1,063 126 151 2 8 Payroll 0 85 0 0 0 0 400 0 6 0 9 101-253 Treasurer 451 2,494 3,371 418 885 434 6,437 4,112 829 185 10 101-265 Courthouse & Grounds 0 0 77 0 0 0 0 0 0 0 11 101-270 Human Resources 0 65 0 0 0 0 307 0 4 0 12 101-259 Fringes (101-851) 0 0 0 0 0 0 0 0 0 0 13 101-259 Liability Insurance (101-851) 0 875 166 0 0 8 495 8 23 8 14 233 Workers Comp/Unemployment 0 8 0 0 0 0 38 0 1 0 15 633 Central Purchasing 0 0 0 0 0 0 0 0 0 0 16 636 Data Processing 0 390 0 0 0 0 2,098 0 26 0 17 653 Mail Dept 0 0 0 0 0 0 80 12 0 0 18 678 Health Process 0 0 0 0 0 0 357 0 0 0 19 680 Sick/Vacation Payout 0 0 0 0 0 0 1,264 0 0 0 20 731 Retiree Health (736) 0 974 0 0 0 0 7,494 0 75 0 Total Current s 540 6,195 7,384 418 905 854 26,253 4,663 1,838 387 Less: Prior Year s 0 0 0 0 0 0 0 0 0 0 Carry-Forward 0 0 0 0 0 0 0 0 0 0 Proposed Costs $540 $6,195 $7,384 $418 $905 $854 $26,253 $4,663 $1,838 $387 MGT Consulting Group Page 9 of 184

Summary Schedule 266 Sheriff Grants 274 Contract Patrol (267) 279 US Marshall (268) 269 Law Library 271 Library 273 Crime Victims 275 Remounment ation 286 MI Justice Training 282 Child Care Grant (289) 292-663 DHS (290) 1 Building Depreciation $0 $0 $0 $1,975 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 440 4 363 42 512 112 103 16 22 516 4 101-266 Legal Fees (101-103) 102 3 249 0 0 77 4 0 0 0 5 101-104 Consultant 890 8 735 85 1,035 227 208 33 45 1,043 6 101-172 Administrator 3,899 88 3,652 472 3,623 1,665 1,051 152 457 3,537 7 101-215 Clerk 524 34 681 106 88 517 204 23 175 23 8 Payroll 182 6 446 0 0 139 8 0 0 0 9 101-253 Treasurer 2,889 346 3,999 169 2,583 2,567 2,180 145 676 0 10 101-265 Courthouse & Grounds 0 0 0 5,530 0 0 0 0 0 0 11 101-270 Human Resources 140 4 342 0 0 106 6 0 0 0 12 101-259 Fringes (101-851) 0 0 0 0 0 0 0 0 0 0 13 101-259 Liability Insurance (101-851) 324 6 4,587 497 203 158 47 7 9 205 14 233 Workers Comp/Unemployment 17 1 43 0 0 13 1 0 0 0 15 633 Central Purchasing 0 0 0 0 0 49 0 0 0 0 16 636 Data Processing 832 26 2,037 0 0 633 35 0 0 0 17 653 Mail Dept 0 0 0 0 0 16 0 0 0 0 18 678 Health Process 163 0 398 0 0 124 7 0 0 0 19 680 Sick/Vacation Payout 0 0 0 0 0 437 24 0 0 0 20 731 Retiree Health (736) 2,173 0 6,595 0 0 5,471 0 0 0 0 Total Current s 12,575 527 24,126 8,877 8,044 12,312 3,876 376 1,385 5,324 Less: Prior Year s 0 0 0 0 0 0 0 0 0 0 Carry-Forward 0 0 0 0 0 0 0 0 0 0 Proposed Costs $12,575 $527 $24,126 $8,877 $8,044 $12,312 $3,876 $376 $1,385 $5,324 MGT Consulting Group Page 10 of 184

Summary Schedule 291 MCF 292-662 Child Care 294 Vets Trust 298 MTCE of Effort 508 Parks 661 Motor Pool 736 Retirement Processing (731) 296 Senior Citizens (899) Other 2nd Orphans 1 Building Depreciation $0 $0 $891 $0 $0 $0 $0 $0 $3,963 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 0 1,176 3 266 1,262 305 0 713 0 0 4 101-266 Legal Fees (101-103) 0 212 0 0 846 0 0 0 15 0 5 101-104 Consultant 0 2,378 7 538 2,552 616 0 1,443 0 0 6 101-172 Administrator 5,930 10,356 63 1,867 13,391 2,467 507 5,276 3,787 0 7 101-215 Clerk 3,393 1,365 23 36 2,768 231 290 252 2,167 0 8 Payroll 37,377 379 0 0 1,514 0 0 0 27 0 9 101-253 Treasurer 8,770 5,946 121 2,848 9,108 2,800 1,899 2,969 0 0 10 101-265 Courthouse & Grounds 0 0 2,036 0 0 0 0 0 10,846 0 11 101-270 Human Resources 0 291 0 0 1,160 0 0 0 20 0 12 101-259 Fringes (101-851) 0 0 0 0 0 0 0 0 6,631 0 13 101-259 Liability Insurance (101-851) 0 777 488 106 4,575 28,645 0 283 2,187 0 14 233 Workers Comp/Unemployment 0 36 0 0 145 0 0 0 3 0 15 633 Central Purchasing 0 0 0 0 0 0 0 0 146 0 16 636 Data Processing 0 1,733 0 0 6,916 0 0 0 121 0 17 653 Mail Dept 0 0 0 0 2 0 0 0 237 0 18 678 Health Process 0 339 0 0 1,351 0 0 0 1,135,027 0 19 680 Sick/Vacation Payout 0 1,198 0 0 0 0 0 0 84 0 20 731 Retiree Health (736) 0 7,494 0 0 150 0 0 0 150 0 Total Current s 55,471 33,682 3,633 5,661 45,742 35,063 2,696 10,936 1,165,409 0 Less: Prior Year s 0 0 0 0 0 0 0 0 0 0 Carry-Forward 0 0 0 0 0 0 0 0 0 0 Proposed Costs $55,471 $33,682 $3,633 $5,661 $45,742 $35,063 $2,696 $10,936 $1,165,409 $0 MGT Consulting Group Page 11 of 184

Summary Schedule Total 1 Building Depreciation $84,183 2 Equipment Depreciation 9,944 3 101-101 Bd of Comm 24,493 4 101-266 Legal Fees (101-103) 19,306 5 101-104 Consultant 49,528 6 101-172 Administrator 231,716 7 101-215 Clerk 37,606 8 Payroll 71,943 9 101-253 Treasurer 161,237 10 101-265 Courthouse & Grounds 297,769 11 101-270 Human Resources 22,488 12 101-259 Fringes (101-851) 94,664 13 101-259 Liability Insurance (101-851) 229,901 14 233 Workers Comp/Unemployment 3,319 15 633 Central Purchasing 2,947 16 636 Data Processing 281,729 17 653 Mail Dept 996 18 678 Health Process 1,166,203 19 680 Sick/Vacation Payout 81,990 20 731 Retiree Health (736) 345,332 Total Current s 3,217,294 Less: Prior Year s 224,064 Carry-Forward (19,046) Proposed Costs $3,198,248 MGT Consulting Group Page 12 of 184

Carry Forward Schedule Current Prior Year Carry- Forward Adjustments Proposed Cost 21 101-283 Circuit Court (101-131) 70,780 0 0 0 70,780 22 101-286 District Court (101-136) 111,136 0 0 0 111,136 23 101-297 Jury Board (101-147) 403 0 0 0 403 24 101-294 Probate Court (101-148) 69,508 0 0 0 69,508 25 101-285 Juvenile Court (101-149) 42,493 0 0 0 42,493 26 101-652 Public Guardian (101-150) 20,028 0 0 0 20,028 27 101-295 Adult Probation (101-151) 12,283 0 0 0 12,283 28 101-287 District Court Probation (101-1 19,287 0 0 0 19,287 29 101-262 Election (101-191) 6,294 0 0 0 6,294 30 101-263 Bd of Canvassers (101-192) 78 0 0 0 78 31 101-257 Equalization (101-225) 37,798 0 0 0 37,798 32 101-296/299 PA (101-229/230) 97,078 111,227 (14,149) 0 82,930 33 Prosecutor DP 8,753 14,725 (5,972) 0 2,780 34 101-711 Register of Deeds (101-236) 63,866 0 0 0 63,866 35 101-710 Co-op Extension (101-257) 46,711 0 0 0 46,711 36 101-442 Drain (101-275) 30,983 0 0 0 30,983 37 101-301 Sheriff 355,805 0 0 0 355,805 38 101-315 Road Patrol (101-302) 214,772 0 0 0 214,772 39 101-331 Marine 6,481 0 0 0 6,481 40 101-371 Construction 37,898 0 0 0 37,898 41 101-701 Planning (101-401) 1,082 0 0 0 1,082 42 101-426 Emergency Management 13,344 0 0 0 13,344 43 101-430 Animal Control 26,628 0 0 0 26,628 44 101-441 DPW 1,227 0 0 0 1,227 45 101-445 Drains 10,798 0 0 0 10,798 46 101-648 Medical Examiner 1,301 0 0 0 1,301 47 201 Road Commission 3,202 0 0 0 3,202 48 207 Drug Task 73,293 0 0 0 73,293 49 214 SAVE Partnership Millage (208) 7,955 0 0 0 7,955 50 210 Ambulance 8,316 0 0 0 8,316 51 211 Road Millage 3,280 0 0 0 3,280 52 215 Friend of the Court 90,028 87,837 2,191 0 92,219 53 FOC-DP 9,159 10,275 (1,116) 0 8,043 54 217 Family Counsel 2,389 0 0 0 2,389 55 261 Central Dispatch (218) 65,987 0 0 0 65,987 56 221 Health 46,205 0 0 0 46,205 57 Health Building - 171 Dawson 90,532 0 0 0 90,532 58 224 Soil Erosion 6,158 0 0 0 6,158 59 225 Environmental Trust 1,055 0 0 0 1,055 60 230 Material Recovery 17,769 0 0 0 17,769 MGT Consulting Group Page 13 of 184

Carry Forward Schedule Current Prior Year Carry- Forward Adjustments Proposed Cost 61 288 Transporatation (232) 540 0 0 0 540 62 236 Stonegarden 6,195 0 0 0 6,195 63 437 911 Emergency Services (237) 7,384 0 0 0 7,384 64 243 Brownfield 418 0 0 0 418 65 255 Pre Property 905 0 0 0 905 66 256 ROD Automation 854 0 0 0 854 67 259 Vets Millage 26,253 0 0 0 26,253 68 263 Concealed Pistol Licensing 4,663 0 0 0 4,663 69 264 Correction Officers Training 1,838 0 0 0 1,838 70 265 Drug Law Enforcement 387 0 0 0 387 71 266 Sheriff Grants 12,575 0 0 0 12,575 72 274 Contract Patrol (267) 527 0 0 0 527 73 279 US Marshall (268) 24,126 0 0 0 24,126 74 269 Law Library 8,877 0 0 0 8,877 75 271 Library 8,044 0 0 0 8,044 76 273 Crime Victims 12,312 0 0 0 12,312 77 275 Remounmentation 3,876 0 0 0 3,876 78 286 MI Justice Training 376 0 0 0 376 79 282 Child Care Grant (289) 1,385 0 0 0 1,385 80 292-663 DHS (290) 5,324 0 0 0 5,324 81 291 MCF 55,471 0 0 0 55,471 82 292-662 Child Care 33,682 0 0 0 33,682 83 294 Vets Trust 3,633 0 0 0 3,633 84 298 MTCE of Effort 5,661 0 0 0 5,661 85 508 Parks 45,742 0 0 0 45,742 86 661 Motor Pool 35,063 0 0 0 35,063 87 736 Retirement Processing (731) 2,696 0 0 0 2,696 88 296 Senior Citizens (899) 10,936 0 0 0 10,936 89 Other 1,165,409 0 0 0 1,165,409 Total 3,217,294 224,064 (19,046) 0 3,198,248 MGT Consulting Group Page 14 of 184

Building Depreciation Nature and Extent of Services Building Depreciation has been allocated within this schedule based on the County s fixed asset report. County Courthouse The County Courthouse was built in 1916, original cost and improvements has totaled $336,550. The current year depreciation value of $16,747 has been allocated to all occupant departments based on their usable square footage. Courthouse Annex The Courthouse Annex was built in 1994, original cost and improvements has totaled $1,480,422. The current year depreciation value of $37,011 has been allocated to all occupant departments based on their usable square footage. 171 Dawson Street Building The building at 171 Dawson Street was purchased in 1994, original cost and improvements has totaled $1,500,000. The current year depreciation value of $37,500 has been allocated to all occupant departments based on their usable square footage. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct charges are accounted for in the initial allocation. MGT Consulting Group Page 15 of 184

A. Costs Dept:1 Building Depreciation Description Amount General Admin County Courthouse Courthouse Annex 171 Dawson Street Personnel Costs Salaries S 0 0 0 0 0 Salary % Split.00%.00%.00%.00% Benefits S 0 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 0 Services & Supplies Cost Building Depreciation P 91,258 0 16,747 37,011 37,500 Subtotal - Services & Supplies 91,258 0 16,747 37,011 37,500 Cost Total 91,258 0 16,747 37,011 37,500 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 Total Costs After Adjustments 91,258 0 16,747 37,011 37,500 General Admin Distribution 0 0 0 0 Grand Total $91,258 $16,747 $37,011 $37,500 MGT Consulting Group Page 16 of 184

B. Incoming Costs - (Default Spread Expense%) Dept:1 Building Depreciation First Incoming Second Incoming County Courthouse Courthouse Annex 171 Dawson Street 5 Cost Plan $0 $703 $129 $285 $289 Subtotal - 101-104 Consultant 0 703 129 285 289 Total Incoming 0 703 129 285 289 C. Total Allocated $91,961 $16,876 $37,296 $37,789 18.35% 40.56% 41.09% MGT Consulting Group Page 17 of 184

County Courthouse s Dept:1 Building Depreciation Units Percent First Direct Billed Second Total 3 101-101 Bd of Comm 1,038 5.66% $947 $0 $947 $7 $954 6 101-172 Administrator 1,518 8.27% 1,385 0 1,385 11 1,396 7 101-215 Clerk 1,904 10.37% 1,737 0 1,737 13 1,751 9 101-253 Treasurer 1,449 7.89% 1,322 0 1,322 10 1,332 21 101-283 Circuit Court (101-131) 3,418 18.62% 3,119 0 3,119 24 3,143 22 101-286 District Court (101-136) 3,148 17.15% 2,872 0 2,872 22 2,895 24 101-294 Probate Court (101-148) 415 2.26% 379 0 379 3 382 26 101-652 Public Guardian (101-150) 1,073 5.85% 979 0 979 8 987 31 101-257 Equalization (101-225) 1,184 6.45% 1,080 0 1,080 8 1,089 34 101-711 Register of Deeds (101-236) 1,904 10.37% 1,737 0 1,737 13 1,751 36 101-442 Drain (101-275) 1,303 7.10% 1,189 0 1,189 9 1,198 Subtotal 18,354 100.00% 16,747 0 16,747 129 16,876 Direct Bills 0 0 Total $16,747 $16,876 Basis Units: Usable Square Footage Source: Actual Measurements MGT Consulting Group Page 18 of 184

Courthouse Annex s Dept:1 Building Depreciation Units Percent First Direct Billed Second Total 10 101-265 Courthouse & Grounds 768 5.44% $2,013 $0 $2,013 $16 $2,028 16 636 Data Processing 120 0.85% 314 0 314 2 317 22 101-286 District Court (101-136) 496 3.51% 1,300 0 1,300 10 1,310 24 101-294 Probate Court (101-148) 2,089 14.79% 5,474 0 5,474 42 5,517 25 101-285 Juvenile Court (101-149) 1,536 10.88% 4,025 0 4,025 31 4,056 27 101-295 Adult Probation (101-151) 1,080 7.65% 2,830 0 2,830 22 2,852 28 101-287 District Court Probation (101-1 619 4.38% 1,622 0 1,622 13 1,635 32 101-296/299 PA (101-229/230) 3,087 21.86% 8,090 0 8,090 62 8,152 40 101-371 Construction 1,000 7.08% 2,621 0 2,621 20 2,641 52 215 Friend of the Court 2,580 18.27% 6,761 0 6,761 52 6,813 74 269 Law Library 748 5.30% 1,960 0 1,960 15 1,975 Subtotal 14,123 100.00% 37,011 0 37,011 285 37,296 Direct Bills 0 0 Total $37,011 $37,296 Basis Units: Usable Square Footage Source: Actual Measurements MGT Consulting Group Page 19 of 184

171 Dawson Street s Dept:1 Building Depreciation Units Percent First Direct Billed Second Total 35 101-710 Co-op Extension (101-257) 3,308 16.89% $6,333 $0 $6,333 $49 $6,382 57 Health Building - 171 Dawson 13,764 70.27% 26,350 0 26,350 203 26,553 83 294 Vets Trust 462 2.36% 884 0 884 7 891 89 Other 2,054 10.49% 3,932 0 3,932 30 3,963 Subtotal 19,588 100.00% 37,500 0 37,500 289 37,789 Direct Bills 0 0 Total $37,500 $37,789 Basis Units: Usable Square Footage Source: Actual Measurements MGT Consulting Group Page 20 of 184

Summary Dept:1 Building Depreciation County Courthouse Courthouse Annex 171 Dawson Street Total 3 101-101 Bd of Comm $954 $0 $0 $954 6 101-172 Administrator 1,396 0 0 1,396 7 101-215 Clerk 1,751 0 0 1,751 9 101-253 Treasurer 1,332 0 0 1,332 10 101-265 Courthouse & Grounds 0 2,028 0 2,028 16 636 Data Processing 0 317 0 317 21 101-283 Circuit Court (101-131) 3,143 0 0 3,143 22 101-286 District Court (101-136) 2,895 1,310 0 4,204 24 101-294 Probate Court (101-148) 382 5,517 0 5,898 25 101-285 Juvenile Court (101-149) 0 4,056 0 4,056 26 101-652 Public Guardian (101-150) 987 0 0 987 27 101-295 Adult Probation (101-151) 0 2,852 0 2,852 28 101-287 District Court Probation (101-1 0 1,635 0 1,635 31 101-257 Equalization (101-225) 1,089 0 0 1,089 32 101-296/299 PA (101-229/230) 0 8,152 0 8,152 34 101-711 Register of Deeds (101-236) 1,751 0 0 1,751 35 101-710 Co-op Extension (101-257) 0 0 6,382 6,382 36 101-442 Drain (101-275) 1,198 0 0 1,198 40 101-371 Construction 0 2,641 0 2,641 52 215 Friend of the Court 0 6,813 0 6,813 57 Health Building - 171 Dawson 0 0 26,553 26,553 74 269 Law Library 0 1,975 0 1,975 83 294 Vets Trust 0 0 891 891 89 Other 0 0 3,963 3,963 Total $16,876 $37,296 $37,789 $91,961 MGT Consulting Group Page 21 of 184

Equipment Depreciation Nature and Extent of Services Equipment Depreciation has been allocated within this schedule based on the County s fixed asset report. Phone System In 2001 the County purchased a phone system for the Courthouse and Annex. The depreciation for the phone system totals $2,335 and has been allocated to all departments in the Courthouse and Annex based on their FTE. Recording Video Equipment In 2017 Recording Video Equipment was purchased for the Friend of the Court office. Depreciation charges of $7,650 has been allocated directly to the Friend of the Court. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct charges are accounted for in the initial allocation. MGT Consulting Group Page 22 of 184

A. Costs Dept:2 Equipment Depreciation Description Amount General Admin Phone System Recording Video Equip Personnel Costs Salaries S 0 0 0 0 Salary % Split.00%.00%.00% Benefits S 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 Services & Supplies Cost Equipment Depreciation P 9,985 0 2,335 7,650 Subtotal - Services & Supplies 9,985 0 2,335 7,650 Cost Total 9,985 0 2,335 7,650 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 9,985 0 2,335 7,650 General Admin Distribution 0 0 0 Grand Total $9,985 $2,335 $7,650 MGT Consulting Group Page 23 of 184

B. Incoming Costs - (Default Spread Expense%) Dept:2 Equipment Depreciation First Incoming Second Incoming Phone System Recording Video Equip 5 Cost Plan $0 $703 $164 $539 Subtotal - 101-104 Consultant 0 703 164 539 Total Incoming 0 703 164 539 C. Total Allocated $10,688 $2,500 $8,189 23.39% 76.62% MGT Consulting Group Page 24 of 184

Phone System s Dept:2 Equipment Depreciation Units Percent First Direct Billed Second Total 3 101-101 Bd of Comm 3.12 4.22% $99 $0 $99 $7 $106 6 101-172 Administrator 4.60 6.22% 145 0 145 10 156 7 101-215 Clerk 5.41 7.32% 171 0 171 12 183 9 101-253 Treasurer 4.32 5.84% 136 0 136 10 146 10 101-265 Courthouse & Grounds 2.73 3.69% 86 0 86 6 92 16 636 Data Processing 1.82 2.46% 57 0 57 4 62 21 101-283 Circuit Court (101-131) 3.21 4.34% 101 0 101 7 109 22 101-286 District Court (101-136) 8.92 12.07% 282 0 282 20 302 24 101-294 Probate Court (101-148) 3.85 5.21% 122 0 122 9 130 25 101-285 Juvenile Court (101-149) 4.08 5.52% 129 0 129 9 138 26 101-652 Public Guardian (101-150) 2.00 2.71% 63 0 63 4 68 28 101-287 District Court Probation (101-1 1.00 1.35% 32 0 32 2 34 31 101-257 Equalization (101-225) 2.00 2.71% 63 0 63 4 68 32 101-296/299 PA (101-229/230) 8.45 11.43% 267 0 267 19 286 34 101-711 Register of Deeds (101-236) 3.00 4.06% 95 0 95 7 101 36 101-442 Drain (101-275) 2.96 4.00% 94 0 94 7 100 40 101-371 Construction 4.45 6.02% 141 0 141 10 150 52 215 Friend of the Court 8.00 10.82% 253 0 253 18 271 Subtotal 73.92 100.00% 2,335 0 2,335 164 2,500 Direct Bills 0 0 Total $2,335 $2,500 Basis Units: FTE's in the Courthouse Source: MGT Consulting Group Page 25 of 184

Recording Video Equip s Dept:2 Equipment Depreciation Units Percent First Direct Billed Second Total 52 215 Friend of the Court 100 100.00% $7,650 $0 $7,650 $539 $8,189 Subtotal 100 100.00% 7,650 0 7,650 539 8,189 Direct Bills 0 0 Total $7,650 $8,189 Basis Units: Direct to the FOC Source: MGT Consulting Group Page 26 of 184

Summary Dept:2 Equipment Depreciation Phone System Recording Video Equip Total 3 101-101 Bd of Comm $106 $0 $106 6 101-172 Administrator 156 0 156 7 101-215 Clerk 183 0 183 9 101-253 Treasurer 146 0 146 10 101-265 Courthouse & Grounds 92 0 92 16 636 Data Processing 62 0 62 21 101-283 Circuit Court (101-131) 109 0 109 22 101-286 District Court (101-136) 302 0 302 24 101-294 Probate Court (101-148) 130 0 130 25 101-285 Juvenile Court (101-149) 138 0 138 26 101-652 Public Guardian (101-150) 68 0 68 28 101-287 District Court Probation (101-1 34 0 34 31 101-257 Equalization (101-225) 68 0 68 32 101-296/299 PA (101-229/230) 286 0 286 34 101-711 Register of Deeds (101-236) 101 0 101 36 101-442 Drain (101-275) 100 0 100 40 101-371 Construction 150 0 150 52 215 Friend of the Court 271 8,189 8,459 Total $2,500 $8,189 $10,688 MGT Consulting Group Page 27 of 184

Board of Commissioners Nature and Extent of Services The Sanilac County Board of Commissioners comprises the legislative body of the County and, as such, constitutes a general government function. However, the Administrative Assistant for the County performs certain duties in addition to supporting the Board, which is allowable. Costs of allowable services have been functionalized as follows: al Support the Administrative Secretary provides support services such as budget, personnel, and purchasing services to all County departments. The costs associated with this support have been allocated to all departments based on their audited expenditures. General Government the costs for the remaining responsibilities are considered general government and have not been allocated any further. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct charges are accounted for in the initial allocation. MGT Consulting Group Page 28 of 184

A. Costs Dept:3 101-101 Bd of Comm Description Amount General Admin Administratio n General Government Personnel Costs Salaries S1 65,433 0 17,481 47,952 Salary % Split.00% 26.72% 73.28% Benefits S 10,025 0 2,678 7,347 Subtotal - Personnel Costs 75,458 0 20,159 55,299 Services & Supplies Cost Office Supplies S 179 0 48 131 Postage S 205 0 55 150 Mileage Reimb & Gas P 5,025 0 0 5,025 Membership & Subscriptions P 11,079 0 0 11,079 Telephone S 152 0 41 111 Motel & Meal Expenses P 30 0 0 30 Advertising P 2,279 0 0 2,279 Equipment Rental P 962 0 0 962 Conference Registration S 350 0 94 256 Office Equipment S 963 0 257 706 Subtotal - Services & Supplies 21,224 0 494 20,730 Cost Total 96,682 0 20,653 76,029 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 96,682 0 20,653 76,029 General Admin Distribution 0 0 0 Grand Total $96,682 $20,653 $76,029 not allocated MGT Consulting Group Page 29 of 184

B. Incoming Costs - (Default Spread Salary%) Dept:3 101-101 Bd of Comm First Incoming Second Incoming Administratio n General Government 1 County Courthouse $947 $7 $255 $699 Subtotal - Building Depreciation 947 7 255 699 2 Phone System 99 7 28 77 Subtotal - Equipment Depreciation 99 7 28 77 3 Administration 0 108 29 79 Subtotal - 101-101 Bd of Comm 0 108 29 79 4 Legal Fees 0 313 84 230 Subtotal - 101-266 Legal Fees (101-103 0 313 84 230 5 Audit 0 321 86 235 5 Cost Plan 0 703 188 515 Subtotal - 101-104 Consultant 0 1,024 274 751 6 Dept Coordinator 0 785 210 576 6 Accounting 0 588 157 431 Subtotal - 101-172 Administrator 0 1,374 367 1,007 7 Accounting 0 331 88 242 Subtotal - 101-215 Clerk 0 331 88 242 8 Payroll 0 423 113 310 Subtotal - Payroll 0 423 113 310 9 GF Accounting 0 857 229 628 Subtotal - 101-253 Treasurer 0 857 229 628 10 County Courthouse/Annex 0 6,767 1,808 4,959 10 Phone System 0 227 61 166 Subtotal - 101-265 Courthouse & Groun 0 6,993 1,868 5,125 11 Personnel 0 318 85 233 Subtotal - 101-270 Human Resources 0 318 85 233 12 Fringes 0 2,557 683 1,874 MGT Consulting Group Page 30 of 184

B. Incoming Costs - (Default Spread Salary%) Dept:3 101-101 Bd of Comm First Incoming Second Incoming Administratio n General Government Subtotal - 101-259 Fringes (101-851) $0 $2,557 $683 $1,874 13 Property - Courthosue 0 663 177 486 13 Liability - County 0 64 17 47 13 Liability - Public Officials 0 483 129 354 Subtotal - 101-259 Liability Insurance ( 0 1,210 323 887 14 W/C Processing 0 45 12 33 Subtotal - 233 Workers Comp/Unemplo 0 45 12 33 15 Purchasing 0 45 12 33 Subtotal - 633 Central Purchasing 0 45 12 33 16 DP - County 0 2,657 710 1,947 16 DP - Specific 0 (623) (166) (457) Subtotal - 636 Data Processing 0 2,034 543 1,491 17 Mailing 0 2 0 1 Subtotal - 653 Mail Dept 0 2 0 1 18 Health Process 0 399 107 292 18 Central Service Health 0 19,086 5,099 13,987 Subtotal - 678 Health Process 0 19,485 5,206 14,279 19 Sick/Vacation Payout 0 1,852 495 1,358 Subtotal - 680 Sick/Vacation Payout 0 1,852 495 1,358 Total Incoming 1,046 38,986 10,695 29,337 C. Total Allocated $136,713 $31,348 $105,365 22.93% 77.07% MGT Consulting Group Page 31 of 184

Administration s Dept:3 101-101 Bd of Comm Units Percent First Direct Billed Second Total 3 101-101 Bd of Comm 96,683 0.52% $108 $0 $108 $0 $108 4 101-266 Legal Fees (101-103) 20,737 0.11% 23 0 23 12 35 5 101-104 Consultant 76,003 0.41% 85 0 85 43 128 6 101-172 Administrator 273,312 1.46% 306 0 306 153 459 7 101-215 Clerk 284,064 1.52% 318 0 318 159 477 9 101-253 Treasurer 221,568 1.19% 248 0 248 124 372 10 101-265 Courthouse & Grounds 313,895 1.68% 352 0 352 176 527 11 101-270 Human Resources 59,222 0.32% 66 0 66 33 99 12 101-259 Fringes (101-851) 113,931 0.61% 128 0 128 64 191 13 101-259 Liability Insurance (101-851) 235,907 1.26% 264 0 264 132 396 14 233 Workers Comp/Unemployment 133,771 0.72% 150 0 150 75 225 15 633 Central Purchasing 11,664 0.06% 13 0 13 7 20 16 636 Data Processing 377,109 2.02% 422 0 422 211 634 17 653 Mail Dept 54,192 0.29% 61 0 61 30 91 18 678 Health Process 1,389,678 7.43% 1,556 0 1,556 778 2,335 19 680 Sick/Vacation Payout 92,744 0.50% 104 0 104 52 156 20 731 Retiree Health (736) 358,320 1.92% 401 0 401 201 602 21 101-283 Circuit Court (101-131) 286,593 1.53% 321 0 321 161 481 22 101-286 District Court (101-136) 535,345 2.86% 600 0 600 300 899 23 101-297 Jury Board (101-147) 5,793 0.03% 6 0 6 3 10 24 101-294 Probate Court (101-148) 219,952 1.18% 246 0 246 123 370 25 101-285 Juvenile Court (101-149) 192,854 1.03% 216 0 216 108 324 26 101-652 Public Guardian (101-150) 90,187 0.48% 101 0 101 51 152 27 101-295 Adult Probation (101-151) 1,984 0.01% 2 0 2 1 3 29 101-262 Election (101-191) 63,279 0.34% 71 0 71 35 106 30 101-263 Bd of Canvassers (101-192) 177 0.00% 0 0 0 0 0 31 101-257 Equalization (101-225) 176,952 0.95% 198 0 198 99 297 32 101-296/299 PA (101-229/230) 505,126 2.70% 566 0 566 283 849 34 101-711 Register of Deeds (101-236) 147,392 0.79% 165 0 165 83 248 35 101-710 Co-op Extension (101-257) 87,855 0.47% 98 0 98 49 148 36 101-442 Drain (101-275) 144,971 0.78% 162 0 162 81 244 37 101-301 Sheriff 2,752,911 14.73% 3,083 0 3,083 1,542 4,625 38 101-315 Road Patrol (101-302) 1,748,646 9.36% 1,958 0 1,958 979 2,938 39 101-331 Marine 35,994 0.19% 40 0 40 20 60 40 101-371 Construction 235,519 1.26% 264 0 264 132 396 41 101-701 Planning (101-401) 3,718 0.02% 4 0 4 2 6 42 101-426 Emergency Management 68,132 0.36% 76 0 76 38 114 43 101-430 Animal Control 212,761 1.14% 238 0 238 119 357 44 101-441 DPW 3,575 0.02% 4 0 4 2 6 45 101-445 Drains 198,314 1.06% 222 0 222 111 333 46 101-648 Medical Examiner 40,439 0.22% 45 0 45 23 68 48 207 Drug Task 738,044 3.95% 827 0 827 413 1,240 MGT Consulting Group Page 32 of 184

Administration s Dept:3 101-101 Bd of Comm Units Percent First Direct Billed Second Total 49 214 SAVE Partnership Millage (208) 286,424 1.53% $321 $0 $321 $160 $481 50 210 Ambulance 303,470 1.62% 340 0 340 170 510 52 215 Friend of the Court 624,375 3.34% 699 0 699 350 1,049 54 217 Family Counsel 4,962 0.03% 6 0 6 3 8 55 261 Central Dispatch (218) 599,792 3.21% 672 0 672 336 1,008 58 224 Soil Erosion 22,046 0.12% 25 0 25 12 37 59 225 Environmental Trust 39,864 0.21% 45 0 45 22 67 60 230 Material Recovery 179,036 0.96% 201 0 201 100 301 62 236 Stonegarden 36,539 0.20% 41 0 41 20 61 63 437 911 Emergency Services (237) 185,942 0.99% 208 0 208 104 312 65 255 Pre Property 30 0.00% 0 0 0 0 0 66 256 ROD Automation 11,754 0.06% 13 0 13 7 20 67 259 Vets Millage 251,313 1.34% 281 0 281 141 422 68 263 Concealed Pistol Licensing 11,295 0.06% 13 0 13 6 19 69 264 Correction Officers Training 27,709 0.15% 31 0 31 16 47 70 265 Drug Law Enforcement 11,500 0.06% 13 0 13 6 19 71 266 Sheriff Grants 262,010 1.40% 293 0 293 147 440 72 274 Contract Patrol (267) 2,477 0.01% 3 0 3 1 4 73 279 US Marshall (268) 216,246 1.16% 242 0 242 121 363 74 269 Law Library 25,134 0.13% 28 0 28 14 42 75 271 Library 304,652 1.63% 341 0 341 171 512 76 273 Crime Victims 66,920 0.36% 75 0 75 37 112 77 275 Remounmentation 61,091 0.33% 68 0 68 34 103 78 286 MI Justice Training 9,762 0.05% 11 0 11 5 16 79 282 Child Care Grant (289) 13,364 0.07% 15 0 15 7 22 80 292-663 DHS (290) 307,037 1.64% 344 0 344 172 516 82 292-662 Child Care 699,976 3.74% 784 0 784 392 1,176 83 294 Vets Trust 1,968 0.01% 2 0 2 1 3 84 298 MTCE of Effort 158,428 0.85% 177 0 177 89 266 85 508 Parks 751,180 4.02% 841 0 841 421 1,262 86 661 Motor Pool 181,260 0.97% 203 0 203 102 305 88 296 Senior Citizens (899) 424,634 2.27% 476 0 476 238 713 Subtotal 18,691,503 100.00% 20,933 0 20,933 10,415 31,348 Direct Bills 0 0 Total $20,933 $31,348 Basis Units: Audited Expenditures Source: Annual County Audit MGT Consulting Group Page 33 of 184

Summary Dept:3 101-101 Bd of Comm Administratio n General Government Total 3 101-101 Bd of Comm $108 $0 $108 4 101-266 Legal Fees (101-103) 35 0 35 5 101-104 Consultant 128 0 128 6 101-172 Administrator 459 0 459 7 101-215 Clerk 477 0 477 9 101-253 Treasurer 372 0 372 10 101-265 Courthouse & Grounds 527 0 527 11 101-270 Human Resources 99 0 99 12 101-259 Fringes (101-851) 191 0 191 13 101-259 Liability Insurance (101-851) 396 0 396 14 233 Workers Comp/Unemployment 225 0 225 15 633 Central Purchasing 20 0 20 16 636 Data Processing 634 0 634 17 653 Mail Dept 91 0 91 18 678 Health Process 2,335 0 2,335 19 680 Sick/Vacation Payout 156 0 156 20 731 Retiree Health (736) 602 0 602 21 101-283 Circuit Court (101-131) 481 0 481 22 101-286 District Court (101-136) 899 0 899 23 101-297 Jury Board (101-147) 10 0 10 24 101-294 Probate Court (101-148) 370 0 370 25 101-285 Juvenile Court (101-149) 324 0 324 26 101-652 Public Guardian (101-150) 152 0 152 27 101-295 Adult Probation (101-151) 3 0 3 29 101-262 Election (101-191) 106 0 106 30 101-263 Bd of Canvassers (101-192) 0 0 0 31 101-257 Equalization (101-225) 297 0 297 32 101-296/299 PA (101-229/230) 849 0 849 34 101-711 Register of Deeds (101-236) 248 0 248 35 101-710 Co-op Extension (101-257) 148 0 148 36 101-442 Drain (101-275) 244 0 244 37 101-301 Sheriff 4,625 0 4,625 38 101-315 Road Patrol (101-302) 2,938 0 2,938 39 101-331 Marine 60 0 60 40 101-371 Construction 396 0 396 41 101-701 Planning (101-401) 6 0 6 42 101-426 Emergency Management 114 0 114 43 101-430 Animal Control 357 0 357 44 101-441 DPW 6 0 6 45 101-445 Drains 333 0 333 46 101-648 Medical Examiner 68 0 68 MGT Consulting Group Page 34 of 184