SANILAC COUNTY, MICHIGAN

SANILAC COUNTY, MICHIGAN CIRCUIT COURT -FAMILY COURT COST ALLOCATION PLAN FOR THE PERIOD ENDING DECEMBER 31, 2015 FOR USE BEGINNING OCTOBER 1, 2016 Based on Child Care Fund Handbook - May 1, 2013 UPDATED 12/29/16 MGT Consulting Group Michigan Office 2343 Delta Road Bay City, Michigan 48708 888-746-4648 www.mgtconsulting.com

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

Section 1 Introduction

Introduction The enclosed Circuit Court - Family Court Wide Cost Plan identifies the costs of indirect services provided by central service and court administrative departments of the 24 th Judicial Circuit - (County) based on actual expenditures for fiscal year 2015. MGT Consulting Group, LLC. prepared these documents at the request of the County. This Cost Plan is used by the County to claim indirect costs as charges against the In-Home Care Program provided by the Michigan of Human Services Office of Juvenile Justice (awards). This Cost Plan is submitted for use by the Michigan of Human Services. This document is prepared in compliance with the MDHS Child Care Fund Handbook dated May 1, 2013. 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

CIRCUIT COURT-FAMILY COURT COST ALLOCATION PLAN CERTIFICATE OF INDIRECT COSTS This is to certify that I have reviewed the indirect cost plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this plan are for the fiscal year ending December 31, 2015 and are to establish billing or final indirect costs for the fiscal year beginning October 1, 2016, and are allowable in accordance with the requirement of the HANDBOOK FOR THE CHILD CARE FUND published by Michigan of Human Services Bureau of Juvenile Justice dated May 1, 2013. (2) All costs included in this plan are properly allocated to the various departments on the basis of a beneficial or causal relationship between the expenses incurred and the agreements to which they are allocated in accordance with applicable requirements. Further, the same costs have been accounted for consistently and the State of Michigan of Human Services Bureau of Juvenile Justice will be notified of any accounting changes that would affect the costs identified. I declare that the foregoing is true and correct. SANILAC COUNTY, MICHIGAN

Section 3 Circuit Court - Family Court Indirect Cost Rate Calculation

Section 3A. Indirect Cost Rate Sanilac County Circuit - Family Court Indirect Cost Rate Year Ending - December 31, 2015 For Use In Period Beginning October 1, 2016 Line Description Calculation Amount 1 Total Indirect Cost Pool A $ 405,910 2 Total Operations Full Time Equivalents B 27.53 3 Annual Indirect Cost Rate Per Full Time Equivalent (FTE) A/B $ 14,742 4 Indirect Cost Rate Per FTE Per Month (A/B)/12 $ 1,229

3B Detail Indirect Costs MGT of AMERICA, Inc. 2015 Cost Plan Page Reference Circuit/Family Court Indirect Cost Rate -2015 for use beginning October 1,2016 Page 5 Page 5 Page 5 Page 5 Page 5 Page 8 Page 8 Page 11 101-131 Circuit Court 101-136 District Court 101-148 Probate Court 101-149 Juvenile Court 101-152 District Court Probation 215 Friend of the Court FOC-DP 292 Child Care Total Central Services 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 $0 3 101-101 Bd of Comm 419 776 370 400 95 941 0 1,061 $4,061 4 101-103 Legal Fees 930 2,311 998 1,151 294 2,355 0 353 $8,394 5 101-104 Consultant 0 0 0 0 0 0 0 0 $0 6 101-172 Administrator 3,894 6,248 3,185 3,401 950 6,957 0 8,281 $32,916 7 101-215 Clerk 2,012 2,026 1,330 1,362 569 1,368 0 2,311 $10,979 8 Payroll 379 942 407 469 120 960 0 144 $3,422 9 101-253 Treasurer 7,320 7,369 4,839 4,953 2,071 9,271 0 8,698 $44,521 10 101-265 Courthouse & Grounds 20,224 21,916 14,901 9,286 3,696 15,710 0 0 $85,733 11 101-270 Human Resources 951 2,364 1,021 1,177 301 2,409 0 361 $8,584 12 101-851 Fringes 2,875 7,143 3,084 3,558 910 0 0 0 $17,570 13 101-851 Liability Insurance 2,516 3,275 1,574 1,269 379 2,658 0 2,005 $13,677 14 233 Workers Comp/Unemployment 72 178 77 89 23 181 0 27 $647 15 633 Central Purchasing 62 175 38 69 28 97 0 0 $469 16 636 Data Processing 6,465 21,051 15,836 4,615 0 0 5,934 0 $53,902 17 653 Mail Dept 285 780 95 383 0 816 0 0 $2,359 18 678 Health Process 539 1,339 578 667 171 1,365 0 205 $4,864 19 680 Sick/Vacation Payout 3,020 7,502 3,240 3,737 956 7,645 0 1,147 $27,245 20 736 Retiree Health 16,220 12,165 8,110 4,055 8,110 24,331 0 8,110 $81,102 21 101-149A Juvenile Court Common 0 0 0 0 0 0 0 5,467 $5,467 Total Current s $68,183 $97,559 $59,682 $40,641 $18,674 $77,065 $5,934 $38,171 $405,910

3C Full Time Equivalent Detail Employee Detail- Circuit/Family Court Line Fund Activity Name Title Wages FTE 1 Circuit Court 101-131 Donald Teeple Circuit Judge $ 46,124.00 1.00 2 Circuit Court 101-131 Brian Henderson Court Administrator $ 19,041.00 0.95 3 Circuit Court 101-131 Christina Baldwin Clerk $ 45,565.00 1.00 4 Circuit Court 101-131 Leslie Hilgendorf Assistant Court Administrator $ 19,011.00 1.00 5 Circuit Court 101-131 Patricia Ulfig Juvenile Register $ 1,478.10 0.00 6 District Court 101-136 Rhoda McVittie Magistrate $ 49,002.00 1.00 7 District Court 101-136 Traci Franzel Clerk $ 44,129.00 1.00 8 District Court 101-136 Theresa Glaza Magistrate Clerk $ 476.00 0.02 9 District Court 101-136 Lisa Grifka Prevention Diversion $ 6,533.00 0.33 10 District Court 101-136 Heather Zang Attorney Referee $ 30,727.00 1.00 11 District Court 101-136 Heather Surbrook Clerk $ 32,189.00 1.00 12 District Court 101-136 Leslie Hilgendorf Assistant Court Administrator $ 7,578.00 0.00 13 District Court 101-136 Lucy Dowling Paralegal $ 19,012.00 0.95 14 District Court 101-136 Bryanna Mater Probation Assistant $ 4,719.00 0.24 15 District Court 101-136 Corrine Hyatt Dist Court Clerk $ 31,576.00 1.00 16 District Court 101-136 Lynda Davis Magistrate Clerk $ 26,845.00 1.00 17 District Court 101-136 Suzanne Palmer Clerk $ 29,279.00 1.00 18 Probate Court 101-148 Gregory Ross Probate Judge $ 69,959.00 1.00 19 Probate Court 101-148 Gwendolyn Navarro Clerk $ 32,354.00 1.00 20 Probate Court 101-148 Lynda Davis Magistrate Clerk $ 2,497.00 0.00

3C Full Time Equivalent Detail (Continued) Employee Detail- Circuit/Family Court Line Fund Activity Name Title Wages FTE 21 Probate Court 101-148 Holly McCarty Clerk $ 21,509.00 1.00 22 Probate Court 101-148 Nathan Roskey Juvenile Director $ 105.00 0.00 23 Juvenile Court 101-149 Gregory Ross Probate Judge $ 69,959.00 0.00 24 Juvenile Court 101-149 Heather Zang Attorney Referee $ 30,726.00 0.00 25 Juvenile Court 101-149 Patricia Ulfig Juvenile Register $ 29,713.00 1.00 26 Juvenile Court 101-149 Russell Clark County Juvenile Officer $ 37,100.00 1.00 27 Juvenile Court 101-149 Carolyn Stoutenburg Juvenile Director $ 36,371.00 1.00 28 Juvenile Court 101-149 Connie Bainbridge Transcripts $ 904.00 0.05 29 District Court Corr. 101-152 Lesli Billot Probation Officer $ 37,196.00 1.00 30 Friend of the Court 215-141 Ann Mroczek Friend of the Court $ 50,449.00 1.00 31 Friend of the Court 215-141 Suzanne Krosnicki Clerk $ 32,628.00 1.00 32 Friend of the Court 215-141 Shelly Smith Deputy FOC $ 63,356.00 1.00 33 Friend of the Court 215-141 Kelly Williams Clerk $ 27,560.00 1.00 34 Friend of the Court 215-141 Connie Brower Clerk $ 26,178.00 1.00 35 Friend of the Court 215-141 Lisa Miller Clerk $ 28,526.00 1.00 36 Friend of the Court 215-141 Alan Bell Enforcement Officer $ 51,101.00 1.00 37 Friend of the Court 215-141 Debra Darling Clerk $ 28,311.00 1.00 38 39 Total Full Time Equivalents 27.53

Section 4 Sanilac County Circuit - Family Court Organization Chart

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

Section 5 Reading A Cost Plan

Reading A Cost Plan Overview The Circuit Court Family Court-Wide Cost Plan is a document that distributes, or allocates, County indirect costs. Indirect costs are those costs incurred by County departments that benefit other County departments. Examples of County indirect costs are administration, accounting and information technology. The primary purpose for preparing the Cost Plan is to identify the appropriate division and department indirect costs for FY2015. The significant steps involved in preparing the Cost Plan include the following: Identify the County departments that provide support to other County departments. These departments are referred to as central service or allocating departments. Identify the County departments that receive support from other County departments. These departments are referred to as grantee or receiving departments. Accumulate the allowable actual expenditures of the County departments that provide support to other County departments. Distribute, or allocate, the allowable expenditures of the County departments that provide support to other County departments based on available, meaningful,

measurable and auditable allocation statistics that match the service provided to the service received. Process A double-step down allocation methodology is used to allocate the allowable costs of the central service departments. This methodology recognizes the cross support provided between central service departments. For example, accounting supports information technology by providing payroll, paying vouchers and preparing a budget. Information technology, however, also supports accounting by providing software and hardware and by maintaining and administering various applications and systems. The double-step down methodology requires an initial sequencing of allocating departments. In the first step of the double-step methodology, allowable costs from central service departments are allocated in the sequence selected to all County departments, divisions and funds; including to other central service departments. The second step in the double-step down methodology is made to fully account for the cross support provided between central service departments. Central service departments are closed after the second step in the double-step down allocation methodology. Sections Table of Contents The first few pages of the Cost Plan are the Table of Contents. The column on the left side of the pages lists the central service, or allocating, departments. Each central service department is broken down into functions. Functions are the specific services

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 6 Circuit Court - Family Court Wide Cost Plan

Table of Contents Schedule Description Basis Units Basis Source Page # Table of Contents 1 Summary Schedule 5 Building Depreciation 13 1 Costs 14 1 Incoming Costs 15 1 County Courthouse **Not Allocated** Actual Measurements 1 Courthouse Annex **Not Allocated** Actual Measurements 1 171 Dawson Street **Not Allocated** Actual Measurements 1 Coop Ext Building **Not Allocated** 1 Summary 16 Equipment Depreciation 17 2 Costs 18 2 Incoming Costs 19 2 Phone System **Not Allocated** 2 Summary 20 101-101 Bd of Comm 21 3 Costs 22 3 Incoming Costs 23 3 Administration Audited Expenditures Annual County Audit 25 3 General Government **Not Allocated** 3 Summary 27 101-103 Legal Fees 29 4 Costs 30 4 Incoming Costs 31 4 Legal Fees Average number of FTE's Payroll Report 32 4 Summary 34 101-104 Consultant 36 5 Costs 37 5 Incoming Costs 38 5 Audit **Not Allocated** Annual County Audit 5 Cost Plan Equally to Central Service Depts 39 5 Summary 40 101-172 Administrator 41 6 Costs 42 6 Incoming Costs 43 MGT Consulting Group Page 1 of 174

6 Dept Coordinator Audited Expenditures Annual County Audit 45 6 Payroll Direct to Payroll 47 6 Accounting # of Expenditure Transactions County General Ledger 48 6 HR Direct to HR 51 6 Summary 52 101-215 Clerk 55 7 Costs 56 7 Incoming Costs 57 7 Accounting # of Expenditure Transactions County General Ledger 59 7 Payroll Direct to Payroll 62 7 General Government **Not Allocated** 7 Summary 63 Payroll 66 8 Costs 67 8 Incoming Costs 68 8 Payroll Average number of FTE's Payroll Report 69 8 Summary 71 101-253 Treasurer 73 9 Costs 75 9 Incoming Costs 76 9 GF Accounting # of Expenditure Transactions County General Ledger 78 9 Non-GF Accounting # of Cash/Revenue Transactions County General Ledger 80 9 General Government **Not Allocated** 9 Summary 82 101-265 Courthouse & Grounds 85 10 Costs 86 10 Incoming Costs 88 10 County Courthouse/Annex Usable Square Footage Actual Measurements 90 10 171 Dawson Street Usable Square Footage Actual Measurements 91 10 Co-op Building Direct to Co-op 92 10 Other Buildings **Not Allocated** 10 Phone System Average number of FTE's Payroll Report 93 10 Summary 94 101-270 Human Resources 95 11 Costs 96 11 Incoming Costs 97 11 Personnel Average number of FTE's Payroll Report 99 11 Summary 101 101-851 Fringes 103 12 Costs 104 12 Incoming Costs 105 MGT Consulting Group Page 2 of 174

12 Fringes Average number of FTE's Payroll Report 106 12 Summary 107 101-851 Liability Insurance 108 13 Costs 110 13 Incoming Costs 112 13 Property - Specific Property Values 114 13 Property - Courthosue Usable Square Footage Actual Measurements 115 13 Property - Courthouse Annex Usable Square Footage Actual Measurements 116 13 Property - 171 Dawson Street Building Usable Square Footage Actual Measurements 117 13 Property - Co-op Extension Direct to Co-op Extension 118 13 Liability - County Audited Expenditures Annual County Audit 119 13 Liability - Law Enforcement Law Enforcement FTE Payroll Report 121 13 Liability - Public Officials Average number of FTE's Payroll Report 122 13 Liability - Motor Pool Direct to Motor Pool 124 13 Summary 125 233 Workers Comp/Unemployment 127 14 Costs 128 14 Incoming Costs 129 14 W/C Processing Average number of FTE's Payroll Report 130 14 Summary 132 633 Central Purchasing 134 15 Costs 135 15 Incoming Costs 136 15 Purchasing Amount of Central Stores Purchases 137 15 Summary 138 636 Data Processing 139 16 Costs 140 16 Incoming Costs 144 16 DP - County Average number of FTE's Payroll Report 145 16 DP - Specific Amount of Data Processing Purchases 146 16 Summary 147 653 Mail Dept 148 17 Costs 149 17 Incoming Costs 150 17 Mailing Amount of Postage Used 151 17 Summary 153 678 Health Process 154 18 Costs 155 18 Incoming Costs 156 18 Health Process Average number of FTE's Payroll Report 157 18 Central Service Health Average number of FTE's Payroll Report 158 MGT Consulting Group Page 3 of 174

18 Summary 159 680 Sick/Vacation Payout 160 19 Costs 161 19 Incoming Costs 162 19 Sick/Vacation Payout Average number of FTE's Payroll Report 163 19 Summary 164 736 Retiree Health 165 20 Costs 166 20 Incoming Costs 167 20 Employee Health Average number of FTE's Payroll Report 168 20 Summary 169 101-149A Juvenile Court Common 170 21 Costs 171 21 Incoming Costs 172 21 Juvenile Court Common Costs Direct to CCF 173 21 Juvenile Court Operations **Not Allocated** 21 Summary 174 MGT Consulting Group Page 4 of 174

Summary Schedule 101-131 Circuit Court 101-136 District Court 101-147 Jury Board 101-148 Probate Court 101-149 Juvenile Court 101-150 Public Guardian 101-151 Adult Probation 101-152 District Court Probation 101-191 Election 101-192 GF 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 419 776 9 370 400 140 3 95 117 1 4 101-103 Legal Fees 930 2,311 0 998 1,151 589 0 294 0 0 5 101-104 Consultant 0 0 0 0 0 0 0 0 0 0 6 101-172 Administrator 3,894 6,248 81 3,185 3,401 1,302 100 950 1,104 40 7 101-215 Clerk 2,012 2,026 43 1,330 1,362 677 146 569 594 61 8 Payroll 379 942 0 407 469 240 0 120 0 0 9 101-253 Treasurer 7,320 7,369 156 4,839 4,953 2,464 532 2,071 2,161 221 10 101-265 Courthouse & Grounds 20,224 21,916 0 14,901 9,286 6,429 6,311 3,696 0 0 11 101-270 Human Resources 951 2,364 0 1,021 1,177 602 0 301 0 0 12 101-851 Fringes 2,875 7,143 0 3,084 3,558 1,820 0 910 0 0 13 101-851 Liability Insurance 2,516 3,275 16 1,574 1,269 821 327 379 218 1 14 233 Workers Comp/Unemployment 72 178 0 77 89 45 0 23 0 0 15 633 Central Purchasing 62 175 0 38 69 23 49 28 92 0 16 636 Data Processing 6,465 21,051 0 15,836 4,615 1,319 659 0 1,978 0 17 653 Mail Dept 285 780 151 95 383 17 23 0 90 0 18 678 Health Process 539 1,339 0 578 667 341 0 171 0 0 19 680 Sick/Vacation Payout 3,020 7,502 0 3,240 3,737 1,911 0 956 0 0 20 736 Retiree Health 16,220 12,165 0 8,110 4,055 8,110 0 8,110 0 0 21 101-149A Juvenile Court Common 0 0 0 0 0 0 0 0 0 0 Total Current s $68,183 $97,559 $455 $59,682 $40,641 $26,852 $8,149 $18,674 $6,354 $324 MGT Consulting Group Page 5 of 174

Summary Schedule 101-225 Equalization 101-229/230 PA Prosecutor DP 101-236 Register of Deeds 101-257 Coop Extension 101-275 Drain 101-301 Sheriff 101-302 Road Patrol 101-331 Marine 101-371 Construction 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 234 815 0 234 134 217 4,234 2,562 52 408 4 101-103 Legal Fees 489 2,399 0 883 297 860 8,676 6,221 180 1,207 5 101-104 Consultant 0 0 0 0 0 0 0 0 0 0 6 101-172 Administrator 1,916 6,261 0 1,960 1,177 1,839 29,872 18,236 533 3,184 7 101-215 Clerk 662 1,596 0 749 520 725 3,630 2,476 333 889 8 Payroll 199 978 0 360 121 351 3,538 2,536 73 492 9 101-253 Treasurer 2,407 5,805 0 2,726 1,891 2,636 13,206 9,006 1,212 3,234 10 101-265 Courthouse & Grounds 7,050 18,685 0 11,364 44,840 7,846 0 0 0 6,169 11 101-270 Human Resources 500 2,454 0 903 304 879 8,873 6,362 184 1,234 12 101-851 Fringes 1,510 7,416 0 2,730 919 2,657 26,814 19,226 555 3,731 13 101-851 Liability Insurance 1,048 2,577 0 1,422 2,353 1,095 61,399 23,507 638 1,127 14 233 Workers Comp/Unemployment 38 185 0 68 23 66 668 479 14 93 15 633 Central Purchasing 65 66 0 89 164 13 67 123 48 0 16 636 Data Processing 12,348 0 8,590 25,719 1,601 5,620 52,175 16,484 0 9,421 17 653 Mail Dept 39 134 0 390 0 62 67 95 0 115 18 678 Health Process 283 1,391 0 512 6,556 498 5,028 3,605 0 700 19 680 Sick/Vacation Payout 1,586 7,788 0 2,867 965 2,790 28,163 20,193 0 3,918 20 736 Retiree Health 8,110 40,551 0 8,110 0 0 95,457 48,256 0 0 21 101-149A Juvenile Court Common 0 0 0 0 0 0 0 0 0 0 Total Current s $38,485 $99,100 $8,590 $61,086 $61,867 $28,153 $341,868 $179,367 $3,822 $35,922 MGT Consulting Group Page 6 of 174

Summary Schedule 101-401 Planning 101-426 Emergency Management 101-430 Animal Control 101-441 DPW 101-445 Drains 101-648 Medical Examiner 201 Road Commission 207 Drug Task 210 Ambulance 211 Road Millage 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 4 115 324 3 173 72 0 1,140 490 0 4 101-103 Legal Fees 6 294 942 9 0 0 0 1,784 0 0 5 101-104 Consultant 0 0 0 0 0 0 0 0 0 0 6 101-172 Administrator 124 1,023 2,784 96 1,146 544 73 8,564 3,256 33 7 101-215 Clerk 171 470 1,157 137 14 128 128 1,891 65 59 8 Payroll 2 120 384 4 0 0 0 727 0 0 9 101-253 Treasurer 622 1,711 4,208 499 49 467 3,382 9,898 4,441 4,560 10 101-265 Courthouse & Grounds 0 0 0 0 0 0 0 0 0 0 11 101-270 Human Resources 6 301 963 9 0 0 0 1,825 0 0 12 101-851 Fringes 18 910 2,912 27 0 0 0 0 0 0 13 101-851 Liability Insurance 8 231 763 5 325 134 0 7,501 918 0 14 233 Workers Comp/Unemployment 0 23 73 1 0 0 0 137 0 0 15 633 Central Purchasing 6 2 11 0 0 0 0 0 0 0 16 636 Data Processing 0 659 659 0 0 0 0 519 0 0 17 653 Mail Dept 14 0 3 3 0 1 0 13 0 0 18 678 Health Process 0 171 546 0 0 0 0 1,034 0 0 19 680 Sick/Vacation Payout 0 956 3,058 0 0 0 0 5,791 0 0 20 736 Retiree Health 0 8,110 8,110 0 0 0 0 8,110 0 0 21 101-149A Juvenile Court Common 0 0 0 0 0 0 0 0 0 0 Total Current s $983 $15,097 $26,897 $793 $1,707 $1,346 $3,583 $48,935 $9,170 $4,652 MGT Consulting Group Page 7 of 174

Summary Schedule 215 Friend of the Court FOC-DP 217 Family Counsel 218 Central Dispatch 221 Health Health Building - 171 Dawson 222 Mental Health 224 Soil Erosion 225 Environment al Trust 230 Material Recovery 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 941 0 8 946 0 0 0 28 75 142 4 101-103 Legal Fees 2,355 0 0 2,876 6,957 0 0 82 0 960 5 101-104 Consultant 0 0 0 0 0 0 0 0 0 0 6 101-172 Administrator 6,957 0 84 6,869 457 0 0 368 545 1,231 7 101-215 Clerk 1,368 0 54 1,152 803 0 0 324 95 522 8 Payroll 960 0 0 1,173 2,837 0 24,008 34 0 391 9 101-253 Treasurer 9,271 0 3,296 8,093 10,535 0 0 4,171 540 3,231 10 101-265 Courthouse & Grounds 15,710 0 0 0 0 47,008 0 0 0 0 11 101-270 Human Resources 2,409 0 0 2,942 0 0 0 84 0 982 12 101-851 Fringes 0 0 0 0 0 0 0 0 0 0 13 101-851 Liability Insurance 2,658 0 15 1,927 5,494 0 0 57 140 702 14 233 Workers Comp/Unemployment 181 0 0 222 536 0 0 6 0 74 15 633 Central Purchasing 97 0 0 1 0 0 0 6 0 0 16 636 Data Processing 0 5,934 0 55,822 0 0 0 0 0 0 17 653 Mail Dept 816 0 0 2 0 0 0 14 0 0 18 678 Health Process 1,365 0 0 1,667 0 0 0 0 0 0 19 680 Sick/Vacation Payout 7,645 0 0 9,337 0 0 0 0 0 0 20 736 Retiree Health 24,331 0 0 16,220 0 0 0 0 0 0 21 101-149A Juvenile Court Common 0 0 0 0 0 0 0 0 0 0 Total Current s $77,065 $5,934 $3,457 $109,249 $27,619 $47,008 $24,008 $5,175 $1,395 $8,235 MGT Consulting Group Page 8 of 174

Summary Schedule 232 Transporatati on 236 Stonegarden 237 911 Emergency Services 243 Brownfield 255 Pre Property 256 ROD Automation 259 Vets Millage 261 Justice Grants 263 Concealed Pistol Licensing 264 Correction Officers Training 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 0 44 0 22 0 15 306 0 2 57 4 101-103 Legal Fees 0 88 0 0 0 0 627 0 0 6 5 101-104 Consultant 0 0 0 0 0 0 0 0 0 0 6 101-172 Administrator 26 470 170 165 5 154 2,826 0 43 443 7 101-215 Clerk 45 313 299 34 9 99 1,434 0 54 119 8 Payroll 0 36 0 0 0 0 256 0 0 2 9 101-253 Treasurer 638 3,058 4,711 551 724 540 9,098 0 3,026 1,145 10 101-265 Courthouse & Grounds 0 0 0 0 0 0 0 0 0 0 11 101-270 Human Resources 0 90 0 0 0 0 641 0 0 6 12 101-851 Fringes 0 0 0 0 0 0 0 0 0 0 13 101-851 Liability Insurance 0 349 0 41 0 28 607 0 3 107 14 233 Workers Comp/Unemployment 0 7 0 0 0 0 48 0 0 0 15 633 Central Purchasing 0 0 0 0 0 0 0 0 0 0 16 636 Data Processing 0 0 0 0 0 0 1,734 0 0 0 17 653 Mail Dept 0 0 0 0 0 0 98 0 33 0 18 678 Health Process 0 0 0 0 0 0 363 0 0 0 19 680 Sick/Vacation Payout 0 0 0 0 0 0 2,035 0 0 0 20 736 Retiree Health 0 0 0 0 0 0 8,110 0 0 0 21 101-149A Juvenile Court Common 0 0 0 0 0 0 0 0 0 0 Total Current s $708 $4,456 $5,181 $813 $738 $836 $28,184 $0 $3,161 $1,887 MGT Consulting Group Page 9 of 174

Summary Schedule 265 Drug Law Enforcement 266 Sheriff Grants 267 Contract Patrol 268 US Marshall 269 Law Library 271 Library 273 Crime Victims 275 Remounment ation 281 Great Parents 283 Strong Family 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 0 148 1 302 33 484 97 128 0 0 4 101-103 Legal Fees 0 286 3 686 0 0 294 6 0 0 5 101-104 Consultant 0 0 0 0 0 0 0 0 0 0 6 101-172 Administrator 10 1,354 34 2,502 288 3,241 1,068 921 0 0 7 101-215 Clerk 18 675 47 916 124 104 756 140 0 0 8 Payroll 0 116 1 280 0 0 120 2 0 0 9 101-253 Treasurer 432 3,555 357 5,727 389 3,944 3,609 962 0 0 10 101-265 Courthouse & Grounds 0 0 0 0 4,371 0 0 0 0 0 11 101-270 Human Resources 0 292 3 702 0 0 301 6 0 0 12 101-851 Fringes 0 0 0 0 0 0 0 0 0 0 13 101-851 Liability Insurance 0 292 2 2,628 285 907 198 240 0 0 14 233 Workers Comp/Unemployment 0 22 0 53 0 0 23 0 0 0 15 633 Central Purchasing 0 0 0 0 0 0 121 0 0 0 16 636 Data Processing 0 0 0 0 659 0 1,319 659 0 0 17 653 Mail Dept 0 0 0 0 0 0 96 0 0 0 18 678 Health Process 0 166 0 398 0 0 171 3 0 0 19 680 Sick/Vacation Payout 0 0 0 0 0 0 956 19 0 0 20 736 Retiree Health 0 0 0 0 0 0 8,110 0 0 0 21 101-149A Juvenile Court Common 0 0 0 0 0 0 0 0 0 0 Total Current s $460 $6,906 $448 $14,192 $6,150 $8,680 $17,238 $3,087 $0 $0 MGT Consulting Group Page 10 of 174

Summary Schedule 286 MI Justice Training 289 Child Care Grant 290 DHS 291 MCF 292 Child Care 294 Vets Trust 298 MTCE of Effort 508 Parks 661 Motor Pool 731 Retirement Processing 1 Building Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 0 0 0 0 0 0 3 101-101 Bd of Comm 13 17 235 0 1,061 20 285 1,265 297 0 4 101-103 Legal Fees 0 0 0 0 353 0 0 1,937 0 0 5 101-104 Consultant 0 0 0 0 0 0 0 0 0 0 6 101-172 Administrator 120 192 1,544 2,532 8,281 185 1,898 10,252 2,102 480 7 101-215 Clerk 63 142 5 4,454 2,311 90 43 3,423 266 844 8 Payroll 0 0 0 22,688 144 0 0 790 0 0 9 101-253 Treasurer 281 789 86 11,011 8,698 400 4,301 11,811 4,700 5,954 10 101-265 Courthouse & Grounds 0 0 0 0 0 1,496 0 0 0 0 11 101-270 Human Resources 0 0 0 0 361 0 0 1,981 0 0 12 101-851 Fringes 0 0 0 0 0 0 0 0 0 0 13 101-851 Liability Insurance 24 32 439 0 2,005 55 534 5,648 25,473 0 14 233 Workers Comp/Unemployment 0 0 0 0 27 0 0 149 0 0 15 633 Central Purchasing 0 0 0 0 0 0 0 0 0 0 16 636 Data Processing 0 0 0 0 0 0 0 0 0 0 17 653 Mail Dept 0 0 0 0 0 0 0 7 0 101 18 678 Health Process 0 0 0 0 205 0 0 1,123 0 0 19 680 Sick/Vacation Payout 0 0 0 0 1,147 0 0 0 0 0 20 736 Retiree Health 0 0 0 0 8,110 0 0 0 0 0 21 101-149A Juvenile Court Common 0 0 0 0 5,467 0 0 0 0 0 Total Current s $501 $1,172 $2,309 $40,684 $38,171 $2,246 $7,060 $38,385 $32,838 $7,379 MGT Consulting Group Page 11 of 174

Summary Schedule 899 Senior Citizens Other 2nd Orphans Total 1 Building Depreciation $0 $0 $0 $0 2 Equipment Depreciation 0 0 0 0 3 101-101 Bd of Comm 514 0 0 21,025 4 101-103 Legal Fees 0 0 0 48,039 5 101-104 Consultant 0 0 0 0 6 101-172 Administrator 3,522 1,347 0 165,613 7 101-215 Clerk 254 2,370 0 48,390 8 Payroll 0 0 0 66,282 9 101-253 Treasurer 4,398 3,771 0 241,852 10 101-265 Courthouse & Grounds 0 7,969 0 255,269 11 101-270 Human Resources 0 0 0 42,013 12 101-851 Fringes 0 7,279 0 96,092 13 101-851 Liability Insurance 963 174 0 167,480 14 233 Workers Comp/Unemployment 0 0 0 3,701 15 633 Central Purchasing 0 14 0 1,427 16 636 Data Processing 0 0 0 251,848 17 653 Mail Dept 0 1,376 0 5,301 18 678 Health Process 0 1,024,962 0 1,054,382 19 680 Sick/Vacation Payout 0 0 0 119,578 20 736 Retiree Health 0 0 0 346,468 21 101-149A Juvenile Court Common 0 0 0 5,467 Total Current s $9,651 $1,049,264 $0 $2,940,228 MGT Consulting Group Page 12 of 174

Building Depreciation Nature and Extent of Services NOT ALLOCATED IN THIS PLAN Building Depreciation has been allocated within this schedule based on the County s fixed asset report. County Courthouse The County Courthouse was built in 1916, original cost and improvements has totaled $336,550. The current year depreciation value of $16,117 has been allocated to all occupant departments based on their usable square footage. Courthouse Annex The Courthouse Annex was built in 1994, original cost and improvements has totaled $1,480,422. The current year depreciation value of $37,011 has been allocated to all occupant departments based on their usable square footage. 171 Dawson Street Building The building at 171 Dawson Street was purchased in 1994, original cost and improvements has totaled $1,500,000. The current year depreciation value of $37,500 has been allocated to all occupant departments based on their usable square footage. Co-op Extension Building The Cooperative Extension Building was built in 1978, original cost and improvements has totaled $150,500. The current year depreciation value of $4,617 has been allocated to directly to Cooperative Extension since they are the sole occupant. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct charges are accounted for in the initial allocation. MGT Consulting Group Page 13 of 174

A. Costs Dept:1 Building Depreciation Description Amount General Admin County Courthouse Courthouse Annex 171 Dawson Street Coop Ext Building Personnel Costs Salaries S 0 0 0 0 0 0 Salary % Split.00%.00%.00%.00%.00% Benefits S 0 0 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 0 0 Services & Supplies Cost Building Depreciation P 95,244 0 16,117 37,011 37,500 4,617 Subtotal - Services & Supplies 95,244 0 16,117 37,011 37,500 4,617 Cost Total 95,244 0 16,117 37,011 37,500 4,617 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 0 0 Total Costs After Adjustments 95,244 0 16,117 37,011 37,500 4,617 General Admin Distribution 0 0 0 0 0 Grand Total $95,244 $16,117 $37,011 $37,500 $4,617 not allocated not allocated not allocated not allocated MGT Consulting Group Page 14 of 174

B. Incoming Costs - (Default Spread Expense%) Dept:1 Building Depreciation First Incoming Second Incoming County Courthouse Courthouse Annex 171 Dawson Street Coop Ext Building 5 Cost Plan $0 $345 $58 $134 $136 $17 Subtotal - 101-104 Consultant 0 345 58 134 136 17 Total Incoming 0 345 58 134 136 17 C. Total Allocated $95,589 $16,175 $37,145 $37,636 $4,634 16.92% 38.86% 39.37% 4.85% MGT Consulting Group Page 15 of 174

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

Equipment Depreciation Nature and Extent of Services NOT ALLOCATED IN THIS PLAN Equipment Depreciation has been allocated within this schedule based on the County s fixed asset report. In 2001 the County purchased a phone system for the Courthouse and Annex. The depreciation for the phone system totals $5,130 and has been allocated to all departments in the Courthouse and Annex based on their FTE. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct charges are accounted for in the initial allocation. MGT Consulting Group Page 17 of 174

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

B. Incoming Costs - (Default Spread Expense%) Dept:2 Equipment Depreciation First Incoming Second Incoming Phone System 5 Cost Plan $0 $345 $345 Subtotal - 101-104 Consultant 0 345 345 Total Incoming 0 345 345 C. Total Allocated $5,475 $5,475 100.01% MGT Consulting Group Page 19 of 174

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

Board of Commissioners Nature and Extent of Services The Sanilac County Board of Commissioners comprises the legislative body of the County and, as such, constitutes a general government function. However, the Administrative Assistant for the County performs certain duties in addition to supporting the Board, which is allowable. Costs of allowable services have been functionalized as follows: al Support the Administrative Secretary provides support services such as budget, personnel, and purchasing services to all County departments. The costs associated with this support have been allocated to all departments based on their audited expenditures. General Government the costs for the remaining responsibilities are considered general government and have not been allocated any further. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct charges are accounted for in the initial allocation. MGT Consulting Group Page 21 of 174

A. Costs Dept:3 101-101 Bd of Comm Description Amount General Admin Administratio n General Government Personnel Costs Salaries S1 61,620 0 16,178 45,442 Salary % Split.00% 26.25% 73.75% Benefits S 7,922 0 2,080 5,842 Subtotal - Personnel Costs 69,542 0 18,258 51,284 Services & Supplies Cost Office Supplies S 322 0 85 237 Postage S 184 0 48 136 Mileage Reimb & Gas P 4,960 0 0 4,960 Membership & Subscriptions P 10,436 0 0 10,436 Telephone S 159 0 42 117 Motel & Meal Expenses P 51 0 0 51 Advertising P 589 0 0 589 Equipment Rental S 770 0 202 568 Subtotal - Services & Supplies 17,471 0 377 17,094 Cost Total 87,013 0 18,634 68,379 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Total Costs After Adjustments 87,013 0 18,634 68,379 General Admin Distribution 0 0 0 Grand Total $87,013 $18,634 $68,379 not allocated MGT Consulting Group Page 22 of 174

B. Incoming Costs - (Default Spread Salary%) Dept:3 101-101 Bd of Comm First Incoming Second Incoming Administratio n General Government 3 Administration $0 $95 $25 $70 Subtotal - 101-101 Bd of Comm 0 95 25 70 4 Legal Fees 0 798 210 589 Subtotal - 101-103 Legal Fees 0 798 210 589 5 Cost Plan 0 345 91 255 Subtotal - 101-104 Consultant 0 345 91 255 6 Dept Coordinator 0 738 194 544 6 Accounting 0 277 73 204 Subtotal - 101-172 Administrator 0 1,015 267 749 7 Accounting 0 444 117 327 Subtotal - 101-215 Clerk 0 444 117 327 8 Payroll 0 250 66 184 Subtotal - Payroll 0 250 66 184 9 GF Accounting 0 1,703 447 1,256 Subtotal - 101-253 Treasurer 0 1,703 447 1,256 10 County Courthouse/Annex 0 5,262 1,381 3,880 10 Phone System 0 220 58 163 Subtotal - 101-265 Courthouse & Grou 0 5,482 1,439 4,043 11 Personnel 0 623 164 460 Subtotal - 101-270 Human Resources 0 623 164 460 12 Fringes 0 2,492 654 1,838 Subtotal - 101-851 Fringes 0 2,492 654 1,838 13 Property - Courthosue 0 505 133 373 13 Liability - County 0 267 70 197 13 Liability - Public Officials 0 44 12 32 MGT Consulting Group Page 23 of 174

B. Incoming Costs - (Default Spread Salary%) Dept:3 101-101 Bd of Comm First Incoming Second Incoming Administratio n General Government Subtotal - 101-851 Liability Insurance $0 $816 $214 $602 14 W/C Processing 0 50 13 37 Subtotal - 233 Workers Comp/Unemplo 0 50 13 37 15 Purchasing 0 49 13 36 Subtotal - 633 Central Purchasing 0 49 13 36 16 DP - County 0 970 255 715 Subtotal - 636 Data Processing 0 970 255 715 17 Mailing 0 21 5 15 Subtotal - 653 Mail Dept 0 21 5 15 18 Health Process 0 376 99 277 18 Central Service Health 0 17,572 4,613 12,958 Subtotal - 678 Health Process 0 17,948 4,712 13,236 19 Sick/Vacation Payout 0 2,636 692 1,944 Subtotal - 680 Sick/Vacation Payout 0 2,636 692 1,944 Total Incoming 0 35,739 9,383 26,356 C. Total Allocated $122,752 $28,017 $94,735 22.82% 77.18% MGT Consulting Group Page 24 of 174

Administration s Dept:3 101-101 Bd of Comm Units Percent First Direct Billed Second Total 3 101-101 Bd of Comm 87,014 0.51% $95 $0 $95 $0 $95 4 101-103 Legal Fees 52,338 0.31% 57 0 57 29 86 5 101-104 Consultant 42,500 0.25% 47 0 47 24 70 6 101-172 Administrator 213,184 1.25% 234 0 234 118 352 7 101-215 Clerk 324,816 1.91% 356 0 356 180 536 9 101-253 Treasurer 257,486 1.51% 282 0 282 143 425 10 101-265 Courthouse & Grounds 272,620 1.60% 299 0 299 151 450 11 101-270 Human Resources 18,813 0.11% 21 0 21 10 31 12 101-851 Fringes 114,973 0.68% 126 0 126 64 190 13 101-851 Liability Insurance 224,510 1.32% 246 0 246 125 370 14 233 Workers Comp/Unemployment 172,453 1.01% 189 0 189 96 285 15 633 Central Purchasing 9,903 0.06% 11 0 11 5 16 16 636 Data Processing 486,796 2.86% 533 0 533 270 803 17 653 Mail Dept 58,021 0.34% 64 0 64 32 96 18 678 Health Process 1,384,675 8.14% 1,517 0 1,517 768 2,285 19 680 Sick/Vacation Payout 133,146 0.78% 146 0 146 74 220 20 736 Retiree Health 412,838 2.43% 452 0 452 229 681 22 101-131 Circuit Court 253,722 1.49% 278 0 278 141 419 23 101-136 District Court 470,147 2.76% 515 0 515 261 776 24 101-147 Jury Board 5,253 0.03% 6 0 6 3 9 25 101-148 Probate Court 224,078 1.32% 246 0 246 124 370 26 101-149 Juvenile Court 242,354 1.43% 266 0 266 134 400 27 101-150 Public Guardian 84,615 0.50% 93 0 93 47 140 28 101-151 Adult Probation 1,516 0.01% 2 0 2 1 3 29 101-152 District Court Probation 57,757 0.34% 63 0 63 32 95 30 101-191 Election 70,681 0.42% 77 0 77 39 117 31 101-192 GF 484 0.00% 1 0 1 0 1 32 101-225 Equalization 142,060 0.84% 156 0 156 79 234 33 101-229/230 PA 493,929 2.90% 541 0 541 274 815 35 101-236 Register of Deeds 141,560 0.83% 155 0 155 79 234 36 101-257 Co-op Extension 81,311 0.48% 89 0 89 45 134 37 101-275 Drain 131,667 0.77% 144 0 144 73 217 38 101-301 Sheriff 2,565,361 15.08% 2,811 0 2,811 1,423 4,234 39 101-302 Road Patrol 1,552,496 9.13% 1,701 0 1,701 861 2,562 40 101-331 Marine 31,723 0.19% 35 0 35 18 52 41 101-371 Construction 247,135 1.45% 271 0 271 137 408 42 101-401 Planning 2,489 0.01% 3 0 3 1 4 43 101-426 Emergency Management 69,697 0.41% 76 0 76 39 115 44 101-430 Animal Control 196,125 1.15% 215 0 215 109 324 45 101-441 DPW 1,613 0.01% 2 0 2 1 3 46 101-445 Drains 105,054 0.62% 115 0 115 58 173 47 101-648 Medical Examiner 43,440 0.26% 48 0 48 24 72 MGT Consulting Group Page 25 of 174

Administration s Dept:3 101-101 Bd of Comm Units Percent First Direct Billed Second Total 49 207 Drug Task 690,900 4.06% $757 $0 $757 $383 $1,140 50 210 Ambulance 296,982 1.75% 325 0 325 165 490 52 215 Friend of the Court 570,050 3.35% 625 0 625 316 941 54 217 Family Counsel 4,941 0.03% 5 0 5 3 8 55 218 Central Dispatch 573,265 3.37% 628 0 628 318 946 59 224 Soil Erosion 16,950 0.10% 19 0 19 9 28 60 225 Environmental Trust 45,344 0.27% 50 0 50 25 75 61 230 Material Recovery 86,199 0.51% 94 0 94 48 142 63 236 Stonegarden 26,950 0.16% 30 0 30 15 44 65 243 Brownfield 13,421 0.08% 15 0 15 7 22 67 256 ROD Automation 9,008 0.05% 10 0 10 5 15 68 259 Vets Millage 185,490 1.09% 203 0 203 103 306 70 263 Concealed Pistol Licensing 1,107 0.01% 1 0 1 1 2 71 264 Correction Officers Training 34,617 0.20% 38 0 38 19 57 73 266 Sheriff Grants 89,537 0.53% 98 0 98 50 148 74 267 Contract Patrol 633 0.00% 1 0 1 0 1 75 268 US Marshall 182,796 1.07% 200 0 200 101 302 76 269 Law Library 20,097 0.12% 22 0 22 11 33 77 271 Library 293,576 1.73% 322 0 322 163 484 78 273 Crime Victims 58,856 0.35% 64 0 64 33 97 79 275 Remounmentation 77,650 0.46% 85 0 85 43 128 82 286 MI Justice Training 7,811 0.05% 9 0 9 4 13 83 289 Child Care Grant 10,294 0.06% 11 0 11 6 17 84 290 DHS 142,200 0.84% 156 0 156 79 235 86 292 Child Care 642,729 3.78% 704 0 704 356 1,061 87 294 Vets Trust 12,335 0.07% 14 0 14 7 20 88 298 MTCE of Effort 172,823 1.02% 189 0 189 96 285 89 508 Parks 766,249 4.51% 840 0 840 425 1,265 90 661 Motor Pool 180,022 1.06% 197 0 197 100 297 92 899 Senior Citizens 311,593 1.83% 341 0 341 173 514 Subtotal 17,006,778 100.00% 18,634 0 18,634 9,383 28,017 Direct Bills 0 0 Total $18,634 $28,017 Basis Units: Audited Expenditures Source: Annual County Audit MGT Consulting Group Page 26 of 174

Summary Dept:3 101-101 Bd of Comm Administratio n General Government Total 3 101-101 Bd of Comm $95 $0 $95 4 101-103 Legal Fees 86 0 86 5 101-104 Consultant 70 0 70 6 101-172 Administrator 352 0 352 7 101-215 Clerk 536 0 536 9 101-253 Treasurer 425 0 425 10 101-265 Courthouse & Grounds 450 0 450 11 101-270 Human Resources 31 0 31 12 101-851 Fringes 190 0 190 13 101-851 Liability Insurance 370 0 370 14 233 Workers Comp/Unemployment 285 0 285 15 633 Central Purchasing 16 0 16 16 636 Data Processing 803 0 803 17 653 Mail Dept 96 0 96 18 678 Health Process 2,285 0 2,285 19 680 Sick/Vacation Payout 220 0 220 20 736 Retiree Health 681 0 681 22 101-131 Circuit Court 419 0 419 23 101-136 District Court 776 0 776 24 101-147 Jury Board 9 0 9 25 101-148 Probate Court 370 0 370 26 101-149 Juvenile Court 400 0 400 27 101-150 Public Guardian 140 0 140 28 101-151 Adult Probation 3 0 3 29 101-152 District Court Probation 95 0 95 30 101-191 Election 117 0 117 31 101-192 GF 1 0 1 32 101-225 Equalization 234 0 234 33 101-229/230 PA 815 0 815 35 101-236 Register of Deeds 234 0 234 36 101-257 Co-op Extension 134 0 134 37 101-275 Drain 217 0 217 38 101-301 Sheriff 4,234 0 4,234 39 101-302 Road Patrol 2,562 0 2,562 40 101-331 Marine 52 0 52 41 101-371 Construction 408 0 408 42 101-401 Planning 4 0 4 43 101-426 Emergency Management 115 0 115 44 101-430 Animal Control 324 0 324 45 101-441 DPW 3 0 3 46 101-445 Drains 173 0 173 MGT Consulting Group Page 27 of 174

Summary Dept:3 101-101 Bd of Comm Administratio n General Government Total 47 101-648 Medical Examiner $72 $0 $72 49 207 Drug Task 1,140 0 1,140 50 210 Ambulance 490 0 490 52 215 Friend of the Court 941 0 941 54 217 Family Counsel 8 0 8 55 218 Central Dispatch 946 0 946 59 224 Soil Erosion 28 0 28 60 225 Environmental Trust 75 0 75 61 230 Material Recovery 142 0 142 63 236 Stonegarden 44 0 44 65 243 Brownfield 22 0 22 67 256 ROD Automation 15 0 15 68 259 Vets Millage 306 0 306 70 263 Concealed Pistol Licensing 2 0 2 71 264 Correction Officers Training 57 0 57 73 266 Sheriff Grants 148 0 148 74 267 Contract Patrol 1 0 1 75 268 US Marshall 302 0 302 76 269 Law Library 33 0 33 77 271 Library 484 0 484 78 273 Crime Victims 97 0 97 79 275 Remounmentation 128 0 128 82 286 MI Justice Training 13 0 13 83 289 Child Care Grant 17 0 17 84 290 DHS 235 0 235 86 292 Child Care 1,061 0 1,061 87 294 Vets Trust 20 0 20 88 298 MTCE of Effort 285 0 285 89 508 Parks 1,265 0 1,265 90 661 Motor Pool 297 0 297 92 899 Senior Citizens 514 0 514 Total $28,017 $0 $28,017 MGT Consulting Group Page 28 of 174

Legal Fees Nature and Extent of Services Sanilac County accounts for its Legal Services out of a general fund department 101-103. The legal fees have been allocated to all departments based on the average number of FTEs. This department receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the initial distribution established for this service department. This procedure provides for an appropriate allocation of all service department charges. All applicable credits for direct charges are accounted for in the initial allocation. MGT Consulting Group Page 29 of 174

A. Costs Dept:4 101-103 Legal Fees Description Amount General Admin Legal Fees Personnel Costs Salaries S 0 0 0 Salary % Split.00%.00% Benefits S 0 0 0 Subtotal - Personnel Costs 0 0 0 Services & Supplies Cost Legal Fees P 52,338 0 52,338 Subtotal - Services & Supplies 52,338 0 52,338 Cost Total 52,338 0 52,338 Adjustments to Cost Subtotal - Adjustments 0 0 0 Total Costs After Adjustments 52,338 0 52,338 General Admin Distribution 0 0 Grand Total $52,338 $52,338 MGT Consulting Group Page 30 of 174

B. Incoming Costs - (Default Spread Expense%) Dept:4 101-103 Legal Fees First Incoming Second Incoming Legal Fees 3 Administration $57 $29 $86 Subtotal - 101-101 Bd of Comm 57 29 86 5 Cost Plan 0 345 345 Subtotal - 101-104 Consultant 0 345 345 6 Dept Coordinator 0 444 444 6 Accounting 0 38 38 Subtotal - 101-172 Administrator 0 482 482 7 Accounting 0 61 61 Subtotal - 101-215 Clerk 0 61 61 9 GF Accounting 0 234 234 Subtotal - 101-253 Treasurer 0 234 234 13 Liability - County 0 160 160 Subtotal - 101-851 Liability Insurance 0 160 160 Total Incoming 57 1,311 1,369 C. Total Allocated $53,707 $53,707 100.00% MGT Consulting Group Page 31 of 174

Legal Fees s Dept:4 101-103 Legal Fees Units Percent First Direct Billed Second Total 3 101-101 Bd of Comm 2.78 1.52% $798 $0 $798 $0 $798 6 101-172 Administrator 2.96 1.62% 850 0 850 22 871 7 101-215 Clerk 6.50 3.56% 1,866 0 1,866 47 1,914 9 101-253 Treasurer 4.78 2.62% 1,372 0 1,372 35 1,407 10 101-265 Courthouse & Grounds 1.96 1.07% 563 0 563 14 577 11 101-270 Human Resources 0.34 0.19% 98 0 98 2 100 22 101-131 Circuit Court 3.16 1.73% 907 0 907 23 930 23 101-136 District Court 7.85 4.30% 2,254 0 2,254 57 2,311 25 101-148 Probate Court 3.39 1.86% 973 0 973 25 998 26 101-149 Juvenile Court 3.91 2.14% 1,123 0 1,123 29 1,151 27 101-150 Public Guardian 2.00 1.10% 574 0 574 15 589 29 101-152 District Court Probation 1.00 0.55% 287 0 287 7 294 32 101-225 Equalization 1.66 0.91% 477 0 477 12 489 33 101-229/230 PA 8.15 4.47% 2,340 0 2,340 59 2,399 35 101-236 Register of Deeds 3.00 1.64% 861 0 861 22 883 36 101-257 Co-op Extension 1.01 0.55% 290 0 290 7 297 37 101-275 Drain 2.92 1.60% 838 0 838 21 860 38 101-301 Sheriff 29.47 16.15% 8,461 0 8,461 215 8,676 39 101-302 Road Patrol 21.13 11.58% 6,067 0 6,067 154 6,221 40 101-331 Marine 0.61 0.33% 175 0 175 4 180 41 101-371 Construction 4.10 2.25% 1,177 0 1,177 30 1,207 42 101-401 Planning 0.02 0.01% 6 0 6 0 6 43 101-426 Emergency Management 1.00 0.55% 287 0 287 7 294 44 101-430 Animal Control 3.20 1.75% 919 0 919 23 942 45 101-441 DPW 0.03 0.02% 9 0 9 0 9 49 207 Drug Task 6.06 3.32% 1,740 0 1,740 44 1,784 52 215 Friend of the Court 8.00 4.38% 2,297 0 2,297 58 2,355 55 218 Central Dispatch 9.77 5.35% 2,805 0 2,805 71 2,876 56 221 Health 23.63 12.95% 6,784 0 6,784 172 6,957 59 224 Soil Erosion 0.28 0.15% 80 0 80 2 82 61 230 Material Recovery 3.26 1.79% 936 0 936 24 960 63 236 Stonegarden 0.30 0.16% 86 0 86 2 88 68 259 Vets Millage 2.13 1.17% 612 0 612 16 627 71 264 Correction Officers Training 0.02 0.01% 6 0 6 0 6 73 266 Sheriff Grants 0.97 0.53% 279 0 279 7 286 74 267 Contract Patrol 0.01 0.01% 3 0 3 0 3 75 268 US Marshall 2.33 1.28% 669 0 669 17 686 78 273 Crime Victims 1.00 0.55% 287 0 287 7 294 79 275 Remounmentation 0.02 0.01% 6 0 6 0 6 86 292 Child Care 1.20 0.66% 345 0 345 9 353 89 508 Parks 6.58 3.61% 1,889 0 1,889 48 1,937 MGT Consulting Group Page 32 of 174

Legal Fees s Dept:4 101-103 Legal Fees Units Percent First Direct Billed Second Total Subtotal 182.49 100.00% 52,395 0 52,395 1,311 53,707 Direct Bills 0 0 Total $52,395 $53,707 Basis Units: Average number of FTE's Source: Payroll Report MGT Consulting Group Page 33 of 174

Summary Dept:4 101-103 Legal Fees Legal Fees Total 3 101-101 Bd of Comm $798 $798 6 101-172 Administrator 871 871 7 101-215 Clerk 1,914 1,914 9 101-253 Treasurer 1,407 1,407 10 101-265 Courthouse & Grounds 577 577 11 101-270 Human Resources 100 100 22 101-131 Circuit Court 930 930 23 101-136 District Court 2,311 2,311 25 101-148 Probate Court 998 998 26 101-149 Juvenile Court 1,151 1,151 27 101-150 Public Guardian 589 589 29 101-152 District Court Probation 294 294 32 101-225 Equalization 489 489 33 101-229/230 PA 2,399 2,399 35 101-236 Register of Deeds 883 883 36 101-257 Co-op Extension 297 297 37 101-275 Drain 860 860 38 101-301 Sheriff 8,676 8,676 39 101-302 Road Patrol 6,221 6,221 40 101-331 Marine 180 180 41 101-371 Construction 1,207 1,207 42 101-401 Planning 6 6 43 101-426 Emergency Management 294 294 44 101-430 Animal Control 942 942 45 101-441 DPW 9 9 49 207 Drug Task 1,784 1,784 52 215 Friend of the Court 2,355 2,355 55 218 Central Dispatch 2,876 2,876 56 221 Health 6,957 6,957 59 224 Soil Erosion 82 82 61 230 Material Recovery 960 960 63 236 Stonegarden 88 88 68 259 Vets Millage 627 627 71 264 Correction Officers Training 6 6 73 266 Sheriff Grants 286 286 74 267 Contract Patrol 3 3 75 268 US Marshall 686 686 78 273 Crime Victims 294 294 79 275 Remounmentation 6 6 86 292 Child Care 353 353 89 508 Parks 1,937 1,937 MGT Consulting Group Page 34 of 174