Central Services Cost Allocation Plan Iron County, Michigan

Central Services Cost Allocation Plan Iron County, Michigan FY 2017 Cost Allocation Plan Based on actual expenditures for Year Ended December 31, 2017

Section A: Cost Allocation Methodology and Process .............................................................................................................................................................. A-1

Section C: Cost Allocation Plan ................................................................................................................................................................................................... C-1

Summary Data .............................................................................................................................................................................................................. C-2

Schedule A - Allocated Costs By Department ............................................................................................................................................ C-2

Schedule B - Fixed Costs Proposed ......................................................................................................................................................... C-16

Schedule C - Summary Of Allocated Costs ............................................................................................................................................. C-18

Schedule D - Detail Of Allocated Costs .................................................................................................................................................... C-20

Schedule E - Summary Of Allocation Basis ............................................................................................................................................. C-24

BLDG DEPN ................................................................................................................................................................................................................ C-26

Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-26

Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-27

Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-28

Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-29

Schedule .5 - Allocation Summary ........................................................................................................................................................... C-31

101-210 CLERK .......................................................................................................................................................................................................... C-32






101-216 MISC SVCS ................................................................................................................................................................................................... C-40






101-216 COMPUTER .................................................................................................................................................................................................. C-59






101-223 ADMINISTRATR ............................................................................................................................................................................................ C-64






101-253 TREASURER ................................................................................................................................................................................................ C-71






101-265 CTHSE/GRNDS ............................................................................................................................................................................................ C-78

All Monetary Values are US Dollars

MAXCAP 2018 MAXIMUS Consulting Services, Inc.

Prepared By MAXIMUS Consulting Services, Inc.

Iron County, MichiganCost Allocation Plan

Based on the Year Ended December 31, 2017Table of Contents






101-954 INSURANCE ................................................................................................................................................................................................. C-84






101-956/957 FRINGES ............................................................................................................................................................................................... C-98



Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-100

Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-101

Schedule .5 - Allocation Summary ......................................................................................................................................................... C-102





Based on the Year Ended December 31, 2017Table of Contents

Section A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and ProcessSection A: Cost Allocation Methodology and Process



Prepared By MAXIMUS Consulting Services, Inc.Page A-1

A. Cost Allocation Methodology and Process The Cost Allocation Plan (CAP) provided in Section C was prepared by MAXIMUS Consulting Services, Inc. (MAXIMUS) for utilizing our proprietary, web-based cost allocation system, MAXCAP™, MAXIMUS used cost data and allocation statistics to allocate the costs to departments/divisions/programs for Fiscal Year.

MAXCAP uses a double step-down allocation procedure to distribute costs among Central Services and to departments that receive benefits. Using MAXCAP, costs are input by cost center identifications consistent with the entity’s accounting code structure, which allows for efficient balancing with the entity’s financial reporting systems. Additionally, MAXCAP provides for the inputting of allocation statistics appropriate for the distribution of the identified indirect cost pools. Credits for direct-billed payments, cost adjustments, and other valid and applicable costing factors are also facilitated within the software.

In this section, we provide an overview of our cost allocation methodology and process used to develop the CAP.

A.1 Cost Allocation Methodology MAXIMUS employs a double step-down procedure that allows all Central Service Departments to allocate costs to all other Central Service Departments. Since Central Service Departments’ costs are not simultaneously allocated, the process must be performed sequentially, one department after another. The second step-down allows for the equitable allocation of the costs the Central Service Departments receive from one another.

Typically, CAPs are compiled using a single step down or "waterfall" methodology in which the costs of Central Service Departments are allocated in an ordinal sequence with emphasis placed on ordering non-departmental and departmental cost groupings to optimize the flow of costs to recoverable program areas. Although this is an acceptable method resulting in accurate program allocations, it provides only partial information as to the costs of individual Central Service Departments and their significant activities.

To demonstrate the potential inequity of a single step-down, consider the costs of the Facilities Management and Purchasing activities. Facilities Management manages and maintains the office space that Purchasing uses to serve departments. Facilities costs are rightfully allocable to all the departments that have space in government buildings. If Facilities Management costs are allocated after Purchasing, the cost of Purchasing’s space will be allocated to the other departments in the building. It could be argued that this method then allocates costs to departments disproportionate to the benefit received from those costs.

MAXIMUS double step-down approach mitigates potential allocation inequities and has been widely accepted by federal cognizant agencies for more than 30 years.

A.1.1 First Step-Down The first step-down allows each Central Service Department to allocate to any other department, regardless of the sequence of the departments. The department also can allocate to itself providing the statistical measurements indicate a basis for the allocations.

Process The process of allocating during this round is achieved sequentially, consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations it allocates:

• Costs from entity financial records • Cost adjustments • Credits • Costs received from other Central Service Departments that have completed their first round allocations • Results





Based on the Year Ended December 31, 2017Cost Allocation Methodology and Process

Page A-2

At the completion of the first step-down, each Central Service Department has the allocated costs from itself and from the Central Service Departments sequenced before it.

A.1.2 Second Step-Down The rule for the second step-down is that each Central Service Department can allocate only to another department sequenced after the allocating department; provided that the statistical measurements indicate a basis for the allocations.

Process The process of allocating during the second step-down is achieved sequentially and consistent with the order of the Central Service Departments. As each Central Service Department performs its allocations, it allocates:

• Costs received from other Central Service Departments that have completed their second round allocations • Costs received in the first step-down from itself and from the Central Service Departments sequenced after the

allocating department

Results At the completion of the second step-down, each Central Service Department has completed all allocations and all Central Service Departments have been cleared of all costs. The costs have either been adjusted out of the cycle or sent to Receiving Departments based on the allocation statistics.

A.1.3 Supplemental Comments When the relationship between and among the Central Service Departments is greatly intertwined, it may be prudent to implement three or more step-downs. Typically, the double step-down is sufficient to accomplish an equitable allocation of all costs.

If more than two step-downs are required the rules for all rounds of allocation — except the final round — are the same as defined above for the first step-down. The final round always follows the rules, as defined above, for the second step-down.

A.2 Cost Allocation Process The process utilized by MAXIMUS in developing the CAP and tracking costs within it is discussed below.

A.2.1 Initiating the Process Working in conjunction with the entity, MAXIMUS determines data to be included within the cost allocation process based on:

• Application of federal cost principles or full costing principles, as applicable • Interviews • Review of financial documents • Review of organizational structure • Analysis of statistical data relative to benefit of services provided

A.2.2 Establishing the Cost Pools to be Allocated MAXIMUS analyzes the organizational structure of the entity to determine which departments or cost pools provide services to other departments/divisions/programs. These cost pools become the “Central Service Departments” in the CAP.






Page A-3

Next, each cost pool is evaluated to determine the activities or services provided. The costs are then broken into subparts or activities such that each activity can be allocated on a statistical measure that is relevant to the service provided and the benefit received.

Line items of expenditures are analyzed to determine which activities receive the benefit of the costs. Distributions of these costs are made according to the determined benefit of each activity.

A.2.3 Establishing the Statistical Measurements or Bases for Allocation MAXIMUS evaluates available statistical measurements to establish the most equitable and meaningful basis for allocating each activity within each Central Service Department. Consideration is given to determining the measurement that most appropriately demonstrates its relationship to the receiving units. For example, an activity that is driven by the number of employees within the benefiting departments can be allocated by number of employees. Similarly, an activity that is driven by the number of transactions for each benefiting department can be allocated by the number of transactions.

A.2.4 Accommodating Exceptions and Adjustments Applicable cost adjustments for unallowable costs and/or capitalized assets are incorporated into the appropriate schedules. Credits for direct billings, special revenues, etc. are entered into the computation.

A.2.5 Developing the CAP The MAXIMUS Cost Allocation Plan typically is organized as follows:

• Cover • Certification, if required • Table of Contents • Cost Allocation Methodology and Process • Organizational Chart • CAP: Summary and Detail Schedules • Supplemental Materials

Below, we discuss each of the summary and detail schedules included in a CAP.

Summary Schedules The summary schedules provide a recap of the results of the cost allocation process. The following explanations define the purposes of each of the typical schedules included in the cost allocation plan..

Schedule A – Allocated Costs by Department: Schedule A demonstrates for each Receiving Department the costs received from each Central Service Department. This schedule answers the question: Which Central Service Department actually allocated the costs to each Receiving Department?

This schedule does not necessarily demonstrate the Central Service Department from which the costs originated. For example, costs sent from Purchasing to Accounting and then to a Receiving Department will be recorded on Schedule A as being from Accounting.

Schedule B – Fixed Costs Proposed: Schedule B recaps the roll forwards calculated for the Receiving Departments.

The Receiving Departments are shown down the left hand side of the page, while details of the roll forward calculation for particular Receiving Departments are on the rest of the line.






Page A-4

The first column is the Allocated Costs for the current fiscal year, which lists the total costs allocated to this Receiving Department. This number will reconcile to the total allocated to the department on Schedule A.

The next column is the Base Year Estimated Costs for the fiscal year that have been used for the current period. The Roll Forward column is calculated by subtracting the Base Year Estimated Costs column (second column) from the Allocated Costs column for the current period (first column).

The Fixed Costs column is calculated by adding in the Allocated Costs column for the current fiscal year and the Roll Forwards column. The Proposed Costs Future Period column is the resulting sum of the Fixed Costs and any adjustments from the Adjustments column.

In summary, this report takes the difference between allocated costs for the current year (column 1) and the forecast costs for this year (column 2), adds that difference to the allocated costs for this year (column 1) along with any one-time adjustments to produce a forecast (Proposed Costs Future Period) for the next period.

Schedule C – Summary of Allocated Costs: Schedule C is the simplest report to use when balancing to the financials. It demonstrates the costs to be allocated, the adjustments made to these costs, and the results of the allocations. This schedule demonstrates the full sequence of all departments with the Central Service Departments listed first and in the order of their allocating sequence.

The Receiving departments follow the Central Service Departments with the total allocations received from all Central Service Departments.

Schedule D – Detail of Allocated Costs: Schedule D provides a view of the allocation flow of costs for each Central Service Department. This schedule allows the reader to see how the process sequentially “zeroes out” all of the Central Service Department costs and allocates them to Receiving Departments.

Schedule E – Summary of Allocation Basis: Schedule E demonstrates, for each Central Service Department, the services or activities of the Central Service Department and the basis for the allocation of each activity. This schedule is a convenient reference for reviewing the activities identified for each Central Service Department. This is particularly important when preparing a new plan and incorporating organizational and services changes.

Detail Schedules The detail schedules demonstrate the original costs being allocated by each Central Service Department. In these schedules, the adjustments are applied; the activities are defined; the incoming costs from other Central Service Departments are detailed; the allocation calculations for both step-downs are documented; and the results for each Central Service Department are summarized.

When tracking costs, typically the schedules are reviewed in reverse order tracking from summary information back to detail information. This is discussed further in Section A.2.6: Tracking Costs within the CAP.

Schedule _.1 – Nature and Extent of Services: Schedule _.1 is a brief narrative defining the purpose of the Central Service and the benefit it provides to the Receiving Departments. The narrative also describes the allocation basis used for each activity and any other relevant information on expenditures.

Schedule _.2 – Costs to be Allocated: Schedule _.2 provides an overview of the total costs allocated by each Central Service Department including:

• Expenditures from the financial reports — balances to Schedule C • Adjustments to financial reports — balances to Schedule C • Incoming costs from other Central Service Departments

The incoming costs are presented in columns that represent when these costs are allocated by the Central Service Department, not when the costs are received. As explained in Section A.1: Cost Allocation Methodology, the costs that are






Page A-5

received from Central Service Departments sequenced after the given department are held for allocation in the second step-down.

Schedule _.3 – Costs to be Allocated by Activity: Schedule _.3 provides the following:

• Expenditures from the financials are defined by type of expenditure and by activities (to the extent deemed necessary) to ensure the application of allocation bases that closely correlate to the benefits derived by the Receiving departments. Each activity is represented in its own column. The totals balance with both Schedule C and Schedule _.2 expenditure amounts.

• Adjustments to the financial reports are applied to expenditures and the results spread to the appropriate activities. • Incoming costs are demonstrated first in total and then spread to the appropriate activities for allocation for each

step-down. The totals for each step-down balance to the totals on Schedule _.2. It should be noted that incoming costs may be coded to spread to only the activities that receive benefit from the services.

Schedule _.4 – Detail Activity Allocations: Schedule _.4 represents the allocation results by activity. Each activity defined on Schedule _.3 is demonstrated on a Detail Allocation Schedule. Because the number of activities varies, the number of the last of these schedules varies.

Schedule _.4 includes:

• Statistical measurement used as a basis for allocation • Identification of statistical measurement • Source of the statistical measurement • Percent relationship of each statistical measurement to the whole or total statistical measurement base • Results of the first step-down — balances to functional total after first additions on Schedule_.3 • Results of the second step-down — balances to functional total of second additions on Schedule _.3

The totals allocated from both step-downs balances to the functional grand total from Schedule _.3. Note the results of the second step-down. This schedule clearly demonstrates how the second step-down allocates only to departments sequenced after the allocating department.

Schedule _.5 – Allocation Summary for each Central Service Department: Schedule _.5 provides a summary of costs allocated by each activity. The activity totals balance to the totals from each Detail Activities Allocation schedule defined above.

The totals allocated to the Receiving Departments will balance to Schedule A for the allocating department.

A.2.6 Tracking Costs within the CAP When costs are questioned, MAXIMUS utilizes our standard tracking process in order to resolve any issues with Schedule A where the questioned cost is usually identified.

From Schedule A, we identify the allocating Central Service Department. From the CAP Table of Contents the appropriate detail schedules for the allocating department are identified. Tracking begins with the last detail schedule. Once the questioned amount is located, our analysis of the summary amounts by activities indicates which detail allocation schedules to review.

Review of each detail schedule will demonstrate the relative benefit received by the Receiving Department for the portion of the questioned cost attributable to each activity. Continuing backward through the detail schedules, the composition of the total functional costs is reviewed.






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At this point, any remaining questions are typically in regard to the incoming costs. If these costs are questioned, we can use Schedule _.2 to identify which department allocated the questioned incoming costs. Referring again to the CAP Table of Contents, the detail schedules for the sending Central Service Department can be located. Tracking continues by repeating these steps until all issues have been resolved.






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Section C: Cost Allocation PlanSection C: Cost Allocation PlanSection C: Cost Allocation PlanSection C: Cost Allocation Plan



Prepared By MAXIMUS Consulting Services, Inc.Page C-1

Central Service Departments 101-101 BOC 101-130 TRIAL CT 101-131 CIRCUIT CT 101-141/F215 FOC101-145 JURY

COMM

BLDG DEPN 0 7,704 0 6,972 0

101-210 CLERK 3,131 33,777 0 7,105 16

101-216 MISC SVCS 4,212 95,252 0 3,018 4

101-216 COMPUTER 967 24,201 0 0 0

101-223 ADMINISTRATR 2,867 27,423 0 4,521 4

101-253 TREASURER 2,039 16,409 0 4,110 11

101-265 CTHSE/GRNDS 11,928 44,056 57,246 8,892 1,832

101-954 INSURANCE 2,721 22,082 3,752 4,162 122

101-956/957 FRINGES 17 465 0 95 0

Allocated Costs for Fiscal 2017 27,882 271,369 60,998 38,875 1,989

Roll Forwards 0 0 0 1,979 0

Fixed Costs 27,882 271,369 60,998 40,854 1,989

Schedule A

All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.


Based on the Year Ended December 31, 2017Schedule A - Allocated Costs By Department

Iron2017 Version 1.0001Level: Detail

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Central Service Departments 101-191 ELECTIONS101-225

EQUALIZATN 101-229 PA 101-229 PA DP 101-236 ROD

BLDG DEPN 0 0 14,195 0 0

101-210 CLERK 1,267 6,029 11,548 0 220

101-216 MISC SVCS 294 20,076 5,425 0 45

101-216 COMPUTER 0 5,175 0 9,870 0

101-223 ADMINISTRATR 1,371 4,635 8,356 0 3

101-253 TREASURER 985 2,578 4,950 0 153

101-265 CTHSE/GRNDS 0 14,169 18,114 0 14,169

101-954 INSURANCE 929 4,058 7,906 0 920

101-956/957 FRINGES 0 101 189 0 0


Roll Forwards 0 0 2,867 (7,452) 0

Fixed Costs 4,846 56,821 73,550 2,418 15,510

Schedule A





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Central Service Departments101-245

REMONUMENT101-275 DRAIN

COMM 101-301 SHERIFF101-302

SECONDARY RD 101-303 SHERIFF

BLDG DEPN 0 0 0 0 0

101-210 CLERK 358 929 30,628 4,436 346

101-216 MISC SVCS 396 1,173 117,713 9,305 889

101-216 COMPUTER 86 267 0 0 0

101-223 ADMINISTRATR 2,220 328 24,629 2,448 0

101-253 TREASURER 240 611 11,313 2,516 176

101-265 CTHSE/GRNDS 0 0 0 0 0

101-954 INSURANCE 1,503 222 20,525 1,656 0

101-956/957 FRINGES 1 4 610 43 2


Roll Forwards 0 0 0 0 0

Fixed Costs 4,804 3,534 205,418 20,404 1,413

Schedule A





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Central Service Departments101-305 COMMUN

VAN 101-331 MARINE101-332

SNOWMOBILE 101-333 ORV 101-351 JAIL

BLDG DEPN 0 0 0 0 108,309

101-210 CLERK 1,665 559 185 737 24,347

101-216 MISC SVCS 4,361 1,049 309 1,955 87,708

101-216 COMPUTER 1,102 0 73 0 0

101-223 ADMINISTRATR 713 182 49 330 26,498

101-253 TREASURER 843 331 113 369 9,661

101-265 CTHSE/GRNDS 0 0 0 0 67,416

101-954 INSURANCE 484 124 33 222 35,120

101-956/957 FRINGES 20 3 0 8 434

Allocated Costs for Fiscal 2017 9,188 2,248 762 3,621 359,493


Fixed Costs 9,188 2,248 762 3,621 359,493

Schedule A





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Central Service Departments101-375 MINE

INSPECT101-602 ANIMAL

CONT101-648 MED

EXAMINE 101-654 MICROFILM101-681 VETS

BURIAL

BLDG DEPN 0 0 0 0 0

101-210 CLERK 926 0 1,165 16 313

101-216 MISC SVCS 1,828 0 358 0 72

101-216 COMPUTER 0 0 0 0 0

101-223 ADMINISTRATR 332 0 1,194 0 169

101-253 TREASURER 532 0 896 11 240

101-265 CTHSE/GRNDS 0 1,487 0 6,859 0

101-954 INSURANCE 223 97 812 450 115

101-956/957 FRINGES 8 0 0 0 0

Allocated Costs for Fiscal 2017 3,849 1,584 4,425 7,336 909


Fixed Costs 3,849 1,584 4,425 7,336 909

Schedule A





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Central Service Departments 101-731 COOP EXT106 FAMILY COUNSELG

200 911 EQUIPMENT 201 ROAD 205 MDOC INMATE

BLDG DEPN 0 0 0 0 0

101-210 CLERK 130 16 49 214 1,010

101-216 MISC SVCS 0 4 11 48 1,266

101-216 COMPUTER 0 0 0 0 287

101-223 ADMINISTRATR 0 16 0 0 1,562

101-253 TREASURER 100 994 626 2,472 784

101-265 CTHSE/GRNDS 15,660 0 0 0 0

101-954 INSURANCE 1,021 10 0 0 1,057

101-956/957 FRINGES 0 0 0 0 4

Allocated Costs for Fiscal 2017 16,911 1,040 686 2,734 5,970


Fixed Costs 16,911 1,040 686 2,734 5,970

Schedule A





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Central Service Departments 208 PARKS211 MTCE OF

EFFORT 231 FOREST MGMT216 PROBTN

SURCHG 221 HEALTH

BLDG DEPN 0 0 0 0 0

101-210 CLERK 6,915 246 81 113 197

101-216 MISC SVCS 9,556 57 19 26 45

101-216 COMPUTER 0 0 0 0 0

101-223 ADMINISTRATR 3,823 0 112 16 0

101-253 TREASURER 5,449 1,797 417 417 1,077

101-265 CTHSE/GRNDS 0 0 0 0 0

101-954 INSURANCE 3,356 0 77 10 0

101-956/957 FRINGES 41 0 0 0 0

Allocated Costs for Fiscal 2017 29,140 2,100 706 582 1,319


Fixed Costs 29,140 2,100 706 582 1,319

Schedule A





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Central Service Departments 255 HOMESTEAD256 ROD

AUTOMATION 261 ENHANCED 911262 CORR OFF

TRAIN 263 CONCEALED

BLDG DEPN 0 0 2,437 0 0

101-210 CLERK 0 296 25,007 16 65

101-216 MISC SVCS 0 68 3,674 4 15

101-216 COMPUTER 0 0 0 0 0

101-223 ADMINISTRATR 0 520 24,678 24 17

101-253 TREASURER 181 3,554 13,946 10,183 1,373

101-265 CTHSE/GRNDS 0 0 3,107 0 0

101-954 INSURANCE 0 352 17,114 16 12

101-956/957 FRINGES 0 0 476 0 0

Allocated Costs for Fiscal 2017 181 4,790 90,439 10,243 1,482


Fixed Costs 181 4,790 90,439 10,243 1,482

Schedule A





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Central Service Departments 264 DRUG 265 DRUG 269 LAW LIBRARY 273 DRUG GOURT280 SENIOR

CITIZEN

BLDG DEPN 0 0 0 0 0

101-210 CLERK 0 16 494 8,494 1,665

101-216 MISC SVCS 0 4 113 20,216 386

101-216 COMPUTER 0 0 0 0 0

101-223 ADMINISTRATR 0 50 517 4,046 4,670

101-253 TREASURER 222 319 319 3,413 1,304

101-265 CTHSE/GRNDS 0 0 0 0 0

101-954 INSURANCE 0 33 350 2,740 6,827

101-956/957 FRINGES 0 0 0 98 0

Allocated Costs for Fiscal 2017 222 422 1,793 39,007 14,852


Fixed Costs 222 422 1,793 39,007 14,852

Schedule A





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Central Service Departments284 ALCOHOL

ASSMT 290 HUMAN SVCS 291 MCF 292 CHILD CARE293 SOLDIERS

RELIEF

BLDG DEPN 0 0 0 0 0

101-210 CLERK 81 460 1,487 5,713 990

101-216 MISC SVCS 19 106 344 11,330 228

101-216 COMPUTER 0 0 0 2,772 0

101-223 ADMINISTRATR 8 31 0 3,633 42

101-253 TREASURER 613 586 6,348 4,875 712

101-265 CTHSE/GRNDS 0 0 0 0 0

101-954 INSURANCE 6 21 0 2,461 28

101-956/957 FRINGES 0 0 0 51 0

Allocated Costs for Fiscal 2017 727 1,204 8,179 30,835 2,000


Fixed Costs 727 1,204 8,179 30,835 2,000

Schedule A





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Central Service Departments 294 VETS TRUST297 PUBLIC ACT

302 298 PLAT BOOK 486 CDBG GRANT 498 YOUTH CAMP

BLDG DEPN 0 0 0 0 0

101-210 CLERK 65 130 81 16 15,764

101-216 MISC SVCS 15 30 19 4 58,979

101-216 COMPUTER 0 0 0 0 0

101-223 ADMINISTRATR 423 97 349 0 15,484

101-253 TREASURER 96 460 1,387 208 5,825

101-265 CTHSE/GRNDS 0 0 0 0 0

101-954 INSURANCE 288 66 237 0 22,015

101-956/957 FRINGES 0 0 0 0 294

Allocated Costs for Fiscal 2017 887 783 2,073 228 118,361


Fixed Costs 887 783 2,073 228 118,361

Schedule A





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Central Service Departments

549 CONSTRUCTION

CODE 561 FAIRGROUNDS 564 EDC 581 AIRPORT OTHER

BLDG DEPN 0 0 0 0 0

101-210 CLERK 4,051 0 99 1,241 2,838

101-216 MISC SVCS 4,759 0 22 1,003 654

101-216 COMPUTER 1,061 0 0 0 0

101-223 ADMINISTRATR 3,400 0 1,486 368 0

101-253 TREASURER 29,243 0 1,106 1,274 4,425

101-265 CTHSE/GRNDS 0 0 0 0 26,024

101-954 INSURANCE 2,303 4,104 1,006 381 6,628

101-956/957 FRINGES 20 0 0 2 0



Fixed Costs 44,837 4,104 3,719 4,269 40,569

Schedule A





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Central Service Departments Total Allocated Direct Billed Unallocated Cost Adjustments Disallowed

BLDG DEPN 139,617 0 0 (127,325) 12,000

101-210 CLERK 207,743 0 104,914 0

101-216 MISC SVCS 468,466 0 64,770 (461,307) 40,912

101-216 COMPUTER 45,861 0 0 0

101-223 ADMINISTRATR 173,644 0 0 0

101-253 TREASURER 165,192 0 56,301 2,950

101-265 CTHSE/GRNDS 290,959 70,791 0 (128,855)

101-954 INSURANCE 180,757 0 0 0 36,630

101-956/957 FRINGES 2,986 0 0 (300)

Allocated Costs for Fiscal 2017 1,675,225 70,791 225,985 (714,837) 89,542

Roll Forwards (2,606)

Fixed Costs 1,672,619

Schedule A





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Central Service Departments Total Expenditures

BLDG DEPN

101-210 CLERK

101-216 MISC SVCS

101-216 COMPUTER

101-223 ADMINISTRATR

101-253 TREASURER

101-265 CTHSE/GRNDS

101-954 INSURANCE

101-956/957 FRINGES

Allocated Costs for Fiscal 2017 1,346,706

Schedule A





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ReceivingDepartments

Allocated Costsfor Fiscal 2017

Base Year Estimated Costs Roll Forwards Fixed Costs Adjustments

Proposed CostsFuture Period

101-101 BOC 27,882 NA NA 27,882 0 27,882

101-130 TRIAL CT 271,369 NA NA 271,369 0 271,369

101-131 CIRCUIT CT 60,998 NA NA 60,998 0 60,998

101-141/F215 FOC 38,875 36,896 1,979 40,854 0 40,854

101-145 JURY COMM 1,989 NA NA 1,989 0 1,989

101-191 ELECTIONS 4,846 NA NA 4,846 0 4,846

101-225 EQUALIZATN 56,821 NA NA 56,821 0 56,821

101-229 PA 70,683 67,816 2,867 73,550 0 73,550

101-229 PA DP 9,870 17,322 (7,452) 2,418 0 2,418

101-236 ROD 15,510 NA NA 15,510 0 15,510

101-245 REMONUMENT 4,804 NA NA 4,804 0 4,804

101-275 DRAIN COMM 3,534 NA NA 3,534 0 3,534

101-301 SHERIFF 205,418 NA NA 205,418 0 205,418

101-302 SECONDARY RD 20,404 NA NA 20,404 0 20,404

101-303 SHERIFF 1,413 NA NA 1,413 0 1,413

101-305 COMMUN VAN 9,188 NA NA 9,188 0 9,188

101-331 MARINE 2,248 NA NA 2,248 0 2,248

101-332 SNOWMOBILE 762 NA NA 762 0 762

101-333 ORV 3,621 NA NA 3,621 0 3,621

101-351 JAIL 359,493 NA NA 359,493 0 359,493

101-375 MINE INSPECT 3,849 NA NA 3,849 0 3,849

101-602 ANIMAL CONT 1,584 NA NA 1,584 0 1,584

101-648 MED EXAMINE 4,425 NA NA 4,425 0 4,425

101-654 MICROFILM 7,336 NA NA 7,336 0 7,336

101-681 VETS BURIAL 909 NA NA 909 0 909

101-731 COOP EXT 16,911 NA NA 16,911 0 16,911

106 FAMILY COUNSELG 1,040 NA NA 1,040 0 1,040

200 911 EQUIPMENT 686 NA NA 686 0 686

201 ROAD 2,734 NA NA 2,734 0 2,734

205 MDOC INMATE 5,970 NA NA 5,970 0 5,970

208 PARKS 29,140 NA NA 29,140 0 29,140

211 MTCE OF EFFORT 2,100 NA NA 2,100 0 2,100

231 FOREST MGMT 706 NA NA 706 0 0

216 PROBTN SURCHG 582 NA NA 582 0 582

221 HEALTH 1,319 NA NA 1,319 0 1,319

255 HOMESTEAD 181 NA NA 181 0 181

256 ROD AUTOMATION 4,790 NA NA 4,790 0 4,790

261 ENHANCED 911 90,439 NA NA 90,439 0 90,439

262 CORR OFF TRAIN 10,243 NA NA 10,243 0 10,243

263 CONCEALED 1,482 NA NA 1,482 0 1,482

264 DRUG 222 NA NA 222 0 222

265 DRUG 422 NA NA 422 0 422

269 LAW LIBRARY 1,793 NA NA 1,793 0 1,793

273 DRUG GOURT 39,007 NA NA 39,007 0 39,007

280 SENIOR CITIZEN 14,852 NA NA 14,852 0 14,852

284 ALCOHOL ASSMT 727 NA NA 727 0 727

290 HUMAN SVCS 1,204 NA NA 1,204 0 1,204

291 MCF 8,179 NA NA 8,179 0 8,179

292 CHILD CARE 30,835 NA NA 30,835 0 30,835

293 SOLDIERS RELIEF 2,000 NA NA 2,000 0 2,000

294 VETS TRUST 887 NA NA 887 0 887

297 PUBLIC ACT 302 783 NA NA 783 0 783

298 PLAT BOOK 2,073 NA NA 2,073 0 2,073

Schedule B



Based on the Year Ended December 31, 2017Schedule B - Fixed Costs Proposed

Iron2017 Version 1.0001

MAXCAP11/8/2018 8:09:33 PM

Page C-16

486 CDBG GRANT 228 NA NA 228 0 228

498 YOUTH CAMP 118,361 NA NA 118,361 0 118,361

549 CONSTRUCTION CODE 44,837 NA NA 44,837 0 44,837

561 FAIRGROUNDS 4,104 NA NA 4,104 0 4,104

564 EDC 3,719 NA NA 3,719 0 3,719

581 AIRPORT 4,269 NA NA 4,269 0 4,269

OTHER 40,569 NA NA 40,569 0 40,569

Total Allocated 1,675,225 122,034 (2,606) 1,672,619 0 1,671,913

Direct Billed 70,791

Unallocated Total 225,985

Cost Adjustments (714,837)

Disallowed Total 89,542

Total Expenditures 1,346,706

Schedule B



Based on the Year Ended December 31, 2017Schedule B - Fixed Costs Proposed


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Page C-17

Department NameTotal

Expenditures DisallowedCost

Adjustments Unallocated Direct Billed Total Allocated

BLDG DEPN 24,198 (12,000) 127,325 0

101-210 CLERK 261,060 0 (104,914) 0

101-216 MISC SVCS 298,126 (40,912) 461,307 (64,770) 0

101-216 COMPUTER 0 0 0

101-223 ADMINISTRATR 191,748 0 0

101-253 TREASURER 175,493 (2,950) (56,301) 0

101-265 CTHSE/GRNDS 216,346 128,855 (70,791)

101-954 INSURANCE 179,735 (36,630) 0 0

101-956/957 FRINGES 0 300 0

101-101 BOC 27,882

101-130 TRIAL CT 271,369

101-131 CIRCUIT CT 60,998

101-141/F215 FOC 38,875

101-145 JURY COMM 1,989

101-191 ELECTIONS 4,846

101-225 EQUALIZATN 56,821

101-229 PA 70,683

101-229 PA DP 9,870

101-236 ROD 15,510

101-245 REMONUMENT 4,804

101-275 DRAIN COMM 3,534

101-301 SHERIFF 205,418

101-302 SECONDARY RD 20,404

101-303 SHERIFF 1,413

101-305 COMMUN VAN 9,188

101-331 MARINE 2,248

101-332 SNOWMOBILE 762

101-333 ORV 3,621

101-351 JAIL 359,493

101-375 MINE INSPECT 3,849

101-602 ANIMAL CONT 1,584

101-648 MED EXAMINE 4,425

101-654 MICROFILM 7,336

101-681 VETS BURIAL 909

101-731 COOP EXT 16,911

106 FAMILY COUNSELG 1,040

200 911 EQUIPMENT 686

201 ROAD 2,734

205 MDOC INMATE 5,970

208 PARKS 29,140

211 MTCE OF EFFORT 2,100

231 FOREST MGMT 706

216 PROBTN SURCHG 582

221 HEALTH 1,319

255 HOMESTEAD 181

256 ROD AUTOMATION 4,790

261 ENHANCED 911 90,439

262 CORR OFF TRAIN 10,243

263 CONCEALED 1,482

264 DRUG 222

265 DRUG 422

269 LAW LIBRARY 1,793

Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.


Based on the Year Ended December 31, 2017Schedule C - Summary of Allocated Costs


MAXCAP11/8/2018 8:09:33 PM

Page C-18

Department NameTotal

Expenditures DisallowedCost

Adjustments Unallocated Direct Billed Total Allocated

273 DRUG GOURT 39,007

280 SENIOR CITIZEN 14,852

284 ALCOHOL ASSMT 727

290 HUMAN SVCS 1,204

291 MCF 8,179

292 CHILD CARE 30,835

293 SOLDIERS RELIEF 2,000

294 VETS TRUST 887

297 PUBLIC ACT 302 783

298 PLAT BOOK 2,073

486 CDBG GRANT 228

498 YOUTH CAMP 118,361

549 CONSTRUCTION CODE 44,837

561 FAIRGROUNDS 4,104

564 EDC 3,719

581 AIRPORT 4,269

OTHER 40,569

Totals 1,346,706 (89,542) 714,837 (225,985) (70,791) 1,675,225

Deviation: 0

Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.


Based on the Year Ended December 31, 2017Schedule C - Summary of Allocated Costs


MAXCAP11/8/2018 8:09:33 PM

Page C-19

DepartmentBLDG DEPN

1.5101-210 CLERK

2.5101-216 MISC SVCS

3.5101-216 COMPUTER

4.5101-223 ADMINISTR

5.5

BLDG DEPN (94) 0 94 0 0

101-101 BOC 0 3,131 4,212 967 2,867

101-130 TRIAL CT 7,704 33,777 95,252 24,201 27,423

101-131 CIRCUIT CT 0 0 0 0 0

101-141/F215 FOC 6,972 7,105 3,018 0 4,521

101-145 JURY COMM 0 16 4 0 4

101-191 ELECTIONS 0 1,267 294 0 1,371

101-210 CLERK 0 (83,739) 41,776 10,609 7,724

101-216 MISC SVCS 0 3,367 (19,693) 0 8,822

101-216 COMPUTER 0 0 77,543 (77,543) 0

101-223 ADMINISTRATR 0 8,860 33,483 8,462 (72,232)

101-225 EQUALIZATN 0 6,029 20,076 5,175 4,635

101-229 PA 14,195 11,548 5,425 0 8,356

101-229 PA DP 0 0 0 9,870 0

101-236 ROD 0 220 45 0 3

101-245 REMONUMENT 0 358 396 86 2,220

101-253 TREASURER 0 7,780 27,023 6,744 5,924

101-265 CTHSE/GRNDS 0 9,858 24,339 5,867 7,305

101-275 DRAIN COMM 0 929 1,173 267 328

101-301 SHERIFF 0 30,628 117,713 0 24,629

101-302 SECONDARY RD 0 4,436 9,305 0 2,448

101-303 SHERIFF 0 346 889 0 0

101-305 COMMUN VAN 0 1,665 4,361 1,102 713

101-331 MARINE 0 559 1,049 0 182

101-332 SNOWMOBILE 0 185 309 73 49

101-333 ORV 0 737 1,955 0 330

101-351 JAIL 108,309 24,347 87,708 0 26,498

101-375 MINE INSPECT 0 926 1,828 0 332

101-602 ANIMAL CONT 0 0 0 0 0

101-648 MED EXAMINE 0 1,165 358 0 1,194

101-654 MICROFILM 0 16 0 0 0

101-681 VETS BURIAL 0 313 72 0 169

101-731 COOP EXT 0 130 0 0 0

101-954 INSURANCE 0 692 354 0 60,561

101-956/957 FRINGES 0 1,585 366 0 0

106 FAMILY COUNSELG 0 16 4 0 16

200 911 EQUIPMENT 0 49 11 0 0

201 ROAD 0 214 48 0 0

205 MDOC INMATE 0 1,010 1,266 287 1,562

208 PARKS 0 6,915 9,556 0 3,823

211 MTCE OF EFFORT 0 246 57 0 0

231 FOREST MGMT 0 81 19 0 112

216 PROBTN SURCHG 0 113 26 0 16

221 HEALTH 0 197 45 0 0

255 HOMESTEAD 0 0 0 0 0

256 ROD AUTOMATION 0 296 68 0 520

261 ENHANCED 911 2,437 25,007 3,674 0 24,678

262 CORR OFF TRAIN 0 16 4 0 24

263 CONCEALED 0 65 15 0 17

264 DRUG 0 0 0 0 0

265 DRUG 0 16 4 0 50

269 LAW LIBRARY 0 494 113 0 517

273 DRUG GOURT 0 8,494 20,216 0 4,046

Schedule D



Based on the Year Ended December 31, 2017Schedule D - Detail of Allocated Costs


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Page C-20

DepartmentBLDG DEPN

1.5101-210 CLERK

2.5101-216 MISC SVCS

3.5101-216 COMPUTER

4.5101-223 ADMINISTR

5.5

280 SENIOR CITIZEN 0 1,665 386 0 4,670

284 ALCOHOL ASSMT 0 81 19 0 8

290 HUMAN SVCS 0 460 106 0 31

291 MCF 0 1,487 344 0 0

292 CHILD CARE 0 5,713 11,330 2,772 3,633

293 SOLDIERS RELIEF 0 990 228 0 42

294 VETS TRUST 0 65 15 0 423

297 PUBLIC ACT 302 0 130 30 0 97

298 PLAT BOOK 0 81 19 0 349

486 CDBG GRANT 0 16 4 0 0

498 YOUTH CAMP 0 15,764 58,979 0 15,484

549 CONSTRUCTION CODE 0 4,051 4,759 1,061 3,400

561 FAIRGROUNDS 0 0 0 0 0

564 EDC 0 99 22 0 1,486

581 AIRPORT 0 1,241 1,003 0 368

OTHER 0 2,838 654 0 0

Total Allocated

Direct Bills 0 0 0 0 0

Unallocated 0 104,914 64,770 0 0

Cost Adjustments (127,325) 0 (461,307) 0 0

Disallowed 12,000 0 40,912 0 0

Total Expenditures 24,198 261,060 298,126 0 191,748

Schedule D





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Page C-21

Department

101-253 TREASURER

6.5

101-265 CTHSE/GRN

7.5

101-954 INSURANCE

8.5101-956/957 FRING

9.5 Totals

BLDG DEPN 0 0 0 0 0

101-101 BOC 2,039 11,928 2,721 17 27,882

101-130 TRIAL CT 16,409 44,056 22,082 465 271,369

101-131 CIRCUIT CT 0 57,246 3,752 0 60,998

101-141/F215 FOC 4,110 8,892 4,162 95 38,875

101-145 JURY COMM 11 1,832 122 0 1,989

101-191 ELECTIONS 985 0 929 0 4,846

101-210 CLERK 4,215 13,926 5,321 168 0

101-216 MISC SVCS 2,298 0 5,206 0 0

101-216 COMPUTER 0 0 0 0 0

101-223 ADMINISTRATR 3,018 14,155 4,123 131 0

101-225 EQUALIZATN 2,578 14,169 4,058 101 56,821

101-229 PA 4,950 18,114 7,906 189 70,683

101-229 PA DP 0 0 0 0 9,870

101-236 ROD 153 14,169 920 0 15,510

101-245 REMONUMENT 240 0 1,503 1 4,804

101-253 TREASURER (65,510) 14,097 3,837 105 0

101-265 CTHSE/GRNDS 5,268 (58,727) 6,000 90 0

101-275 DRAIN COMM 611 0 222 4 3,534

101-301 SHERIFF 11,313 0 20,525 610 205,418

101-302 SECONDARY RD 2,516 0 1,656 43 20,404

101-303 SHERIFF 176 0 0 2 1,413

101-305 COMMUN VAN 843 0 484 20 9,188

101-331 MARINE 331 0 124 3 2,248

101-332 SNOWMOBILE 113 0 33 0 762

101-333 ORV 369 0 222 8 3,621

101-351 JAIL 9,661 67,416 35,120 434 359,493

101-375 MINE INSPECT 532 0 223 8 3,849

101-602 ANIMAL CONT 0 1,487 97 0 1,584

101-648 MED EXAMINE 896 0 812 0 4,425

101-654 MICROFILM 11 6,859 450 0 7,336

101-681 VETS BURIAL 240 0 115 0 909

101-731 COOP EXT 100 15,660 1,021 0 16,911

101-954 INSURANCE 532 0 (62,139) 0 0

101-956/957 FRINGES 1,229 0 0 (3,180) 0

106 FAMILY COUNSELG 994 0 10 0 1,040

200 911 EQUIPMENT 626 0 0 0 686

201 ROAD 2,472 0 0 0 2,734

205 MDOC INMATE 784 0 1,057 4 5,970

208 PARKS 5,449 0 3,356 41 29,140

211 MTCE OF EFFORT 1,797 0 0 0 2,100

231 FOREST MGMT 417 0 77 0 706

216 PROBTN SURCHG 417 0 10 0 582

221 HEALTH 1,077 0 0 0 1,319

255 HOMESTEAD 181 0 0 0 181

256 ROD AUTOMATION 3,554 0 352 0 4,790

261 ENHANCED 911 13,946 3,107 17,114 476 90,439

262 CORR OFF TRAIN 10,183 0 16 0 10,243

263 CONCEALED 1,373 0 12 0 1,482

264 DRUG 222 0 0 0 222

265 DRUG 319 0 33 0 422

269 LAW LIBRARY 319 0 350 0 1,793

273 DRUG GOURT 3,413 0 2,740 98 39,007

Schedule D





MAXCAP11/8/2018 8:09:33 PM

Page C-22

Department

101-253 TREASURER

6.5

101-265 CTHSE/GRN

7.5

101-954 INSURANCE

8.5101-956/957 FRING

9.5 Totals

280 SENIOR CITIZEN 1,304 0 6,827 0 14,852

284 ALCOHOL ASSMT 613 0 6 0 727

290 HUMAN SVCS 586 0 21 0 1,204

291 MCF 6,348 0 0 0 8,179

292 CHILD CARE 4,875 0 2,461 51 30,835

293 SOLDIERS RELIEF 712 0 28 0 2,000

294 VETS TRUST 96 0 288 0 887

297 PUBLIC ACT 302 460 0 66 0 783

298 PLAT BOOK 1,387 0 237 0 2,073

486 CDBG GRANT 208 0 0 0 228

498 YOUTH CAMP 5,825 0 22,015 294 118,361

549 CONSTRUCTION CODE 29,243 0 2,303 20 44,837

561 FAIRGROUNDS 0 0 4,104 0 4,104

564 EDC 1,106 0 1,006 0 3,719

581 AIRPORT 1,274 0 381 2 4,269

OTHER 4,425 26,024 6,628 0 40,569

Total Allocated 1,675,225

Direct Bills 0 70,791 0 0 70,791

Unallocated 56,301 0 0 0 225,985

Cost Adjustments 2,950 (128,855) 0 (300) (714,837)

Disallowed 0 0 36,630 0 89,542

Total Expenditures 175,493 216,346 179,735 0 1,346,706

Schedule D





MAXCAP11/8/2018 8:09:33 PM

Page C-23

Department Allocation Basis Allocation Source

BLDG DEPN

1.4.1 COURTHOUSE USABLE SQUARE FOOTAGES BY OCCUPANT DEPARTMENT

BUILDING FLOOR PLANS

1.4.2 NEW COUNTY BLDG USABLE SQUARE FOOTAGES BY OCCUPANT DEPARTMENT


101-210 CLERK

2.4.1 PAYROLL/PERSON DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

2.4.2 ACCOUNINT/BUDGT NUMBER OF ACCOUNTING TRANSACTIONS BY DEPARTMENT

GENERAL LEDGER REPORT

101-216 MISC SVCS

3.4.1 OFFICE SUPPLIES DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

3.4.2 POSTAGE DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

3.4.3 COPY SUPPLIES DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

3.4.4 LEGAL FEES DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

3.4.5 TELEPHONE MTCE DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

3.4.6 COMPUTER MTCE DIRECT ALLOCATION TO COMPUTERS DIRECT ALLOCATION

3.4.7 COST PLAN PERCENTAGE OF TIME SPENT ON CENTRAL SERVICE DEPTS

CONSULTANTS TIME

3.4.8 AUDIT NUMBER OF ACCOUNTING TRANSACTIONS BY DEPARTMENT


3.4.9 BENEFITS DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

101-216 COMPUTER

4.4.1 DATA PROCESSING DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

101-223 ADMINISTRATR

5.4.1 DEPT COORD DOLLAR AMOUNT OF EXPENDITURES BY DEPARTMENT

COUNTY AUDIT REPORT

101-253 TREASURER

6.4.1 GF ACCOUNTING NUMBER OF GF ACCOUNTING TRANSACTIONS BY DEPARTMENT


6.4.2 NON-GF ACCOUNTG NUMBER OF CASH & REVENUE TRANSACTIONS BY NON-GF DEPT

GENERAL LEDGER DETAIL REPORT

101-265 CTHSE/GRNDS

7.4.1 COURTHOUSE USABLE SQUARE FOOTAGES BY OCCUPANT DEPARTMENT




101-954 INSURANCE

8.4.1 CRTHSE PROP INS USABLE SQUARE FOOTAGES BY OCCUPANT DEPARTMENT




8.4.3 OTHER PROP INS DOLLAR AMOUNT OF INSURED VALUES BY DEPARTMENT

STATEMENT OF VALUES

8.4.4 VEHICLE INSUR NUMBER OF VEHICLES ASSIGNED BY DEPARTMENT

FIXED ASSET LISTING

8.4.5 LIABILITY INSUR DOLLAR AMOUNT OF EXPENDITURES BY DEPARTMENT

COUNTY AUDIT REPORT

Schedule E



Based on the Year Ended December 31, 2017Schedule E - Summary of Allocation Basis


MAXCAP11/8/2018 8:09:33 PM

Page C-24

Department Allocation Basis Allocation Source

101-956/957 FRINGES

9.4.1 F/B PROCESG DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

FINANCIALS

Schedule E



Based on the Year Ended December 31, 2017Schedule E - Summary of Allocation Basis


MAXCAP11/8/2018 8:09:33 PM

Page C-25

Building depreciation is a portion of the total costs for office and other space requirements by County departments. Use charges were calculated at two percent of original costs plus renovations.

The depreciation and interest charges for the New County Building has been allocated to the various occupant departments, based on their assigned 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-billed charges are accounted for in the initial allocation.





Based on the Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services

For Department BLDG DEPN

Page C-26

1st Allocation 2nd Allocation Sub-Total Total

Expenditures Per Financial Statement: 24,198 24,198

Deductions:

352.991 PRINCIPAL -12,000

Total Deductions: -12,000 -12,000

Cost Adjustments:

BLDG DEPN 127,325

Total Departmental Cost Adjustments: 127,325 127,325

Inbound Costs:

101-216 MISC SVCS 94 94

Total Allocated Additions: 94 94 94

Total To Be Allocated: 139,523 94 139,617

Schedule 1.2



Based on the Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated



MAXCAP11/8/2018 8:09:34 PM

Page C-27

Total G&A COURTHOUSE NEW COUNTY BLDG

Wages & Benefits

SALARIES & WAGES 0 0 0 0

FRINGE BENEFITS 0 0 0 0

Other Expense & Cost

352.995 INTEREST 12,198 0 0 12,198

*352.991 PRINCIPAL 12,000 0 0 0

Departmental Total

Expenditures Per Financial Statement 24,198

Deductions

*Total Disallowed Costs (12,000) 0 0 0

Cost Adjustments

BLDG DEPN 127,325 0 0 127,325

Functional Cost 139,523 0 0 139,523

Allocation Step 1

Reallocate Admin Costs 0 0 0

Unallocated Costs 0 0 0 0

1st Allocation 139,523 0 0 139,523

Allocation Step 2

Inbound - All Others 94 0 0 94

2nd Allocation 94 0 0 94

Total For BLDG DEPN

Schedule .3 Total 139,617 0 0 139,617

Schedule 1.3


* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity


Based on the Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity



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Page C-28

Allocation Basis: USABLE SQUARE FOOTAGES BY OCCUPANT DEPARTMENT

Allocation Source: BUILDING FLOOR PLANS

Receiving DepartmentAllocation

UnitsAllocation

PctGross

AllocationDirectBilled

AllocationStep 1

AllocationStep 2 Total

0 0.000000 0

Schedule .4 Total for COURTHOUSE 0 0.000000 0 0 0 0

Schedule 1.4.1



Based on the Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations



MAXCAP11/8/2018 8:09:34 PM

Activity - COURTHOUSE

Page C-29




UnitsAllocation

PctGross


AllocationStep 1


101-130 TRIAL CT 800 5.518002 7,699 7,699 5 7,704

101-141/F215 FOC 724 4.993792 6,967 6,967 5 6,972

101-229 PA 1,474 10.166920 14,185 14,185 10 14,195

101-351 JAIL 11,247 77.576218 108,237 108,237 72 108,309

261 ENHANCED 911 253 1.745068 2,435 2,435 2 2,437Schedule .4 Total for NEW COUNTY BLDG 14,498 100.000000 139,523 139,523 94 139,617

Schedule 1.4.2






MAXCAP11/8/2018 8:09:34 PM

Activity - NEW COUNTY BLDG

Page C-30

Receiving Department Total COURTHOUSENEW COUNTY

BLDG

101-130 TRIAL CT 7,704 0 7,704

101-141/F215 FOC 6,972 0 6,972

101-229 PA 14,195 0 14,195

101-351 JAIL 108,309 0 108,309

261 ENHANCED 911 2,437 0 2,437

Direct Bill 0 0 0

Total 139,617 0 139,617

Schedule 1.5



Based on the Year Ended December 31, 2017Schedule .5 - Allocation Summary



MAXCAP11/8/2018 8:09:34 PM

Page C-31

The County Clerk's Office provides several services to County departments, including but not limited to performing the general accounting functions and preparing the County payroll. This department also serves as the Board of Commissioners clerk, Clerk of the Circuit Court, oversees the Board of Election, and maintains vital statistics registrations.

For plan purposes, the latter activities are considered general government and related costs are not allowable. Each individual in this office was assigned 100% to their respective activities based on assigned responsibilities.

Payroll/Personnel - this function is responsible for distributing the cost of preparing and maintaining payroll records, administering the employee fringe benefits, and distribution of the paychecks. Payroll preparation is a necessary service for compensating employees within all County departments and grant programs. Costs have been distributed to all County departments based on the dollar amount of regular wages by benefiting department. Refer to Title 2 CFR Part 200, formerly OMB Circular A-87, FMC 74-4, Attachment B, Section B, Paragraph 21, "Payroll Preparation".

Accounting - this function is responsible for maintaining the accounting and information system, which is necessary for the operation of all County departments and grant programs. Costs have been distributed to all County departments based on the number of expenditure transactions. Each transaction received essentially the same type and level of service. This base reflects that condition by distributing the total cost of providing this service to each department in proportion to its number of transaction. Refer to Title 2 CFR Part 200, formerly OMB Circular A-87, FMC 74-4, Attachment B, Paragraph 1, "Accounting".

General Government - the remaining responsibilities of the County Clerk's Office are considered to be general government in nature and no further allocation is made.








For Department 101-210 CLERK

Page C-32



Inbound Costs:

101-210 CLERK 8,666 8,666

101-216 MISC SVCS 41,776 41,776

101-216 COMPUTER 10,609 10,609

101-223 ADMINISTRATR 7,724 7,724

101-253 TREASURER 4,215 4,215

101-265 CTHSE/GRNDS 13,926 13,926

101-954 INSURANCE 5,321 5,321

101-956/957 FRINGES 168 168

Total Allocated Additions: 92,405 92,405 92,405

Total To Be Allocated: 261,060 92,405 353,465

Schedule 2.2






MAXCAP11/8/2018 8:09:36 PM

Page C-33

Total G&A PAYROLL/PERSON ACCOUNINT/BUDGT GENERAL GOV'T**

Wages & Benefits

SALARIES & WAGES 187,900 56,336 35,988 56,523 39,053

FRINGE BENEFITS 50,564 15,159 9,683 15,215 10,507


727.000 SUPPLIES 371 111 71 112 77

728.000 PRINT/BIND 1,717 515 329 516 357

802.000 MEMBERSHIP 531 159 102 160 110

816.000 UNDERGRND STORG 179 54 34 54 37

817.000 COMPUTER SVCS 11,599 3,477 2,221 3,491 2,410

850.000 TELEPHONE 904 271 173 272 188

860.000 TRAVEL 1,126 338 216 338 234

931.000 OFC EQ R&M 2,870 860 550 864 596

931.100 COMPUTER EQUIPMENT 399 120 76 120 83

931.300 OFFICE EQUIPMENT 986 296 189 296 205

937.000 COPIER MTCE 752 225 144 227 156

957.000 CONFERENCE/TRAING 1,162 348 223 350 241

Departmental Total


Deductions

*Total Disallowed Costs 0 0 0 0 0

Functional Cost 261,060 78,269 49,999 78,538 54,254

Allocation Step 1

Reallocate Admin Costs (78,269) 21,407 33,632 23,230

Unallocated Costs (77,484) 0 0 0 (77,484)

1st Allocation 183,576 0 71,406 112,170 0

Allocation Step 2

Inbound - All Others 92,405 0 25,277 39,698 27,430


2nd Allocation 64,975 0 25,277 39,698 0

Total For 101-210 CLERK

Schedule .3 Total 248,551 0 96,683 151,868 0

Schedule 2.3







MAXCAP11/8/2018 8:09:36 PM

Page C-34

Allocation Basis: DOLLAR AMOUNT OF REGULAR WAGES BY BENEFITING DEPT

Allocation Source: FINANCIALS


UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 16,672.00 0.516142 368 368 137 505

101-130 TRIAL CT 417,126.00 12.913652 9,221 9,221 3,466 12,687

101-141/F215 FOC 84,885.00 2.627924 1,877 1,877 705 2,582

101-210 CLERK 187,900.00 5.817128 4,154 4,154 4,154

101-223 ADMINISTRATR 145,846.00 4.515193 3,225 3,225 1,212 4,437

101-225 EQUALIZATN 89,184.00 2.761015 1,971 1,971 741 2,712

101-229 PA 170,100.00 5.266064 3,760 3,760 1,415 5,175

101-236 ROD 784.73 0.024294 17 17 6 23

101-245 REMONUMENT 1,500.00 0.046438 33 33 12 45

101-253 TREASURER 116,226.00 3.598199 2,569 2,569 967 3,536

101-265 CTHSE/GRNDS 101,114.00 3.130352 2,235 2,235 839 3,074

101-275 DRAIN COMM 4,594.00 0.142224 101 101 37 138

101-301 SHERIFF 527,551.00 16.332260 11,663 11,663 4,404 16,067

101-302 SECONDARY RD 39,528.00 1.223733 874 874 328 1,202

101-303 SHERIFF 3,874.00 0.119934 86 86 30 116

101-305 COMMUN VAN 18,996.00 0.588090 420 420 156 576

101-331 MARINE 4,410.00 0.136528 97 97 35 132

101-332 SNOWMOBILE 1,281.00 0.039658 28 28 9 37

101-333 ORV 8,537.00 0.264294 189 189 71 260

101-351 JAIL 391,716.00 12.126993 8,659 8,659 3,254 11,913

101-375 MINE INSPECT 7,737.00 0.239527 171 171 63 234

101-648 MED EXAMINE 423.00 0.013096 10 10 2 12

205 MDOC INMATE 4,948.00 0.153183 110 110 42 152

208 PARKS 38,003.00 1.176521 840 840 312 1,152

261 ENHANCED 911 426,450.00 13.202311 9,427 9,427 3,544 12,971

273 DRUG GOURT 87,132.00 2.697488 1,926 1,926 723 2,649

292 CHILD CARE 47,800.00 1.479823 1,057 1,057 397 1,454

498 YOUTH CAMP 264,098.00 8.176114 5,838 5,838 2,195 8,033

549 CONSTRUCTION CODE 18,267.00 0.565521 404 404 148 552

581 AIRPORT 3,433.00 0.106281 76 76 27 103Schedule .4 Total for PAYROLL/PERSON 3,230,115.73 99.999980 71,406 71,406 25,277 96,683

Schedule 2.4.1






MAXCAP11/8/2018 8:09:36 PM

Activity - PAYROLL/PERSON

Page C-35


UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 159 1.709861 1,918 1,918 708 2,626

101-130 TRIAL CT 1,274 13.700398 15,368 15,368 5,722 21,090

101-141/F215 FOC 274 2.946553 3,305 3,305 1,218 4,523

101-145 JURY COMM 1 0.010754 12 12 4 16

101-191 ELECTIONS 77 0.828046 928 928 339 1,267

101-210 CLERK 374 4.021938 4,512 4,512 4,512

101-216 MISC SVCS 204 2.193784 2,461 2,461 906 3,367

101-223 ADMINISTRATR 268 2.882030 3,232 3,232 1,191 4,423

101-225 EQUALIZATN 201 2.161523 2,425 2,425 892 3,317

101-229 PA 386 4.150984 4,656 4,656 1,717 6,373

101-236 ROD 12 0.129046 144 144 53 197

101-245 REMONUMENT 19 0.204323 229 229 84 313

101-253 TREASURER 257 2.763738 3,101 3,101 1,143 4,244

101-265 CTHSE/GRNDS 411 4.419830 4,957 4,957 1,827 6,784

101-275 DRAIN COMM 48 0.516185 579 579 212 791

101-301 SHERIFF 882 9.484891 10,639 10,639 3,922 14,561

101-302 SECONDARY RD 196 2.107754 2,364 2,364 870 3,234

101-303 SHERIFF 14 0.150554 169 169 61 230

101-305 COMMUN VAN 66 0.709754 796 796 293 1,089

101-331 MARINE 26 0.279600 314 314 113 427

101-332 SNOWMOBILE 9 0.096785 109 109 39 148

101-333 ORV 29 0.311861 350 350 127 477

101-351 JAIL 753 8.097645 9,083 9,083 3,351 12,434

101-375 MINE INSPECT 42 0.451661 507 507 185 692

101-648 MED EXAMINE 70 0.752769 844 844 309 1,153

101-654 MICROFILM 1 0.010754 12 12 4 16

101-681 VETS BURIAL 19 0.204323 229 229 84 313

101-731 COOP EXT 8 0.086031 97 97 33 130

101-954 INSURANCE 42 0.451661 507 507 185 692

101-956/957 FRINGES 96 1.032369 1,158 1,158 427 1,585

106 FAMILY COUNSELG 1 0.010754 12 12 4 16

200 911 EQUIPMENT 3 0.032262 36 36 13 49

201 ROAD 13 0.139800 157 157 57 214

205 MDOC INMATE 52 0.559200 627 627 231 858

208 PARKS 349 3.753092 4,210 4,210 1,553 5,763

211 MTCE OF EFFORT 15 0.161308 181 181 65 246

231 FOREST MGMT 5 0.053769 60 60 21 81

216 PROBTN SURCHG 7 0.075277 84 84 29 113

221 HEALTH 12 0.129046 144 144 53 197

256 ROD AUTOMATION 18 0.193569 217 217 79 296

261 ENHANCED 911 729 7.839553 8,794 8,794 3,242 12,036

262 CORR OFF TRAIN 1 0.010754 12 12 4 16

263 CONCEALED 4 0.043015 48 48 17 65

265 DRUG 1 0.010754 12 12 4 16

269 LAW LIBRARY 30 0.322615 362 362 132 494

273 DRUG GOURT 354 3.806861 4,270 4,270 1,575 5,845

280 SENIOR CITIZEN 101 1.086138 1,218 1,218 447 1,665

284 ALCOHOL ASSMT 5 0.053769 60 60 21 81

290 HUMAN SVCS 28 0.301108 337 337 123 460

291 MCF 90 0.967846 1,086 1,086 401 1,487

292 CHILD CARE 258 2.774492 3,112 3,112 1,147 4,259

293 SOLDIERS RELIEF 60 0.645231 724 724 266 990

Schedule 2.4.2






MAXCAP11/8/2018 8:09:36 PM

Activity - ACCOUNINT/BUDGT

Page C-36

Allocation Basis: NUMBER OF ACCOUNTING TRANSACTIONS BY DEPARTMENT

Allocation Source: GENERAL LEDGER REPORT


UnitsAllocation

PctGross


AllocationStep 1


294 VETS TRUST 4 0.043015 48 48 17 65

297 PUBLIC ACT 302 8 0.086031 97 97 33 130

298 PLAT BOOK 5 0.053769 60 60 21 81

486 CDBG GRANT 1 0.010754 12 12 4 16

498 YOUTH CAMP 468 5.032799 5,646 5,646 2,085 7,731

549 CONSTRUCTION CODE 212 2.279815 2,558 2,558 941 3,499

564 EDC 6 0.064523 73 73 26 99

581 AIRPORT 69 0.742015 833 833 305 1,138

OTHER 172 1.849661 2,075 2,075 763 2,838Schedule .4 Total for ACCOUNINT/BUDGT 9,299 100.000000 112,170 112,170 39,698 151,868

Schedule 2.4.2






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Activity - ACCOUNINT/BUDGT

Page C-37

Receiving Department Total PAYROLL/PERSON ACCOUNINT/BUDGT

101-101 BOC 3,131 505 2,626

101-130 TRIAL CT 33,777 12,687 21,090

101-141/F215 FOC 7,105 2,582 4,523

101-145 JURY COMM 16 0 16

101-191 ELECTIONS 1,267 0 1,267

101-210 CLERK 8,666 4,154 4,512

101-216 MISC SVCS 3,367 0 3,367

101-223 ADMINISTRATR 8,860 4,437 4,423

101-225 EQUALIZATN 6,029 2,712 3,317

101-229 PA 11,548 5,175 6,373

101-236 ROD 220 23 197

101-245 REMONUMENT 358 45 313

101-253 TREASURER 7,780 3,536 4,244

101-265 CTHSE/GRNDS 9,858 3,074 6,784

101-275 DRAIN COMM 929 138 791

101-301 SHERIFF 30,628 16,067 14,561

101-302 SECONDARY RD 4,436 1,202 3,234

101-303 SHERIFF 346 116 230

101-305 COMMUN VAN 1,665 576 1,089

101-331 MARINE 559 132 427

101-332 SNOWMOBILE 185 37 148

101-333 ORV 737 260 477

101-351 JAIL 24,347 11,913 12,434

101-375 MINE INSPECT 926 234 692

101-648 MED EXAMINE 1,165 12 1,153

101-654 MICROFILM 16 0 16

101-681 VETS BURIAL 313 0 313

101-731 COOP EXT 130 0 130

101-954 INSURANCE 692 0 692

101-956/957 FRINGES 1,585 0 1,585

106 FAMILY COUNSELG 16 0 16

200 911 EQUIPMENT 49 0 49

201 ROAD 214 0 214

205 MDOC INMATE 1,010 152 858

208 PARKS 6,915 1,152 5,763

211 MTCE OF EFFORT 246 0 246

231 FOREST MGMT 81 0 81

216 PROBTN SURCHG 113 0 113

221 HEALTH 197 0 197

256 ROD AUTOMATION 296 0 296

261 ENHANCED 911 25,007 12,971 12,036

262 CORR OFF TRAIN 16 0 16

263 CONCEALED 65 0 65

265 DRUG 16 0 16

269 LAW LIBRARY 494 0 494

273 DRUG GOURT 8,494 2,649 5,845

280 SENIOR CITIZEN 1,665 0 1,665

284 ALCOHOL ASSMT 81 0 81

290 HUMAN SVCS 460 0 460

291 MCF 1,487 0 1,487

292 CHILD CARE 5,713 1,454 4,259

293 SOLDIERS RELIEF 990 0 990

Schedule 2.5



Based on the Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department 101-210 CLERK


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Page C-38

Receiving Department Total PAYROLL/PERSON ACCOUNINT/BUDGT

294 VETS TRUST 65 0 65

297 PUBLIC ACT 302 130 0 130

298 PLAT BOOK 81 0 81

486 CDBG GRANT 16 0 16

498 YOUTH CAMP 15,764 8,033 7,731

549 CONSTRUCTION CODE 4,051 552 3,499

564 EDC 99 0 99

581 AIRPORT 1,241 103 1,138

OTHER 2,838 0 2,838

Direct Bill 0 0 0

Total 248,551 96,683 151,868

Schedule 2.5



Based on the Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department 101-210 CLERK


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Page C-39

Iron County accounts for its central office supplies, postage, copy expenses, telephone maintenance, yearly audit and cost allocation plan out of a general fund department (101-216). This schedule has functionalized the services into the following categories:

Office Supplies - the county maintains an office supply in a centrally located office for the use of Courthouse and County Building employees. The cost of these supplies have been allocated to all departments occupying these buildings, as they all have access to the supplies purchased.

Postage – the county’s postage meter expense has been identified within this function, and allocated to the benefiting departments based on the departmental wages by benefiting department.

Copy Supplies – the county’s copy paper and supplies have been paid for out of this activity, and identified within this function. These costs have been allocated within this schedule based on the departmental wages by benefiting department.

Telephone Maintenance – the maintenance contract for the County telephone system has been identified within this function, and spread to all benefiting department based on the dollar amount of wages by benefiting department.

Computer Maintenance – for cost plan purposed, the expense for the County’s computer maintenance has been identified within this function, and directly allocated to the computer central service department for further allocation.

Cost Plan - the expense for the cost allocation plan has been allocated within this schedule to central service departments based on the percentage of time spent by the consultant on each department.

Audit - In April of 1984, the Governmental Accounting Standards Board (GASB) was established as the authoritative body to promulgate accounting principles for state and local government. The overall objective of financial reporting is to provide information to facilitate decision making by various user groups as stated in GASB Concepts Statement - 1 (1987). The primary objective of financial reporting is identified in this statement as accountability to the various user groups. The primary user groups identified under the GASB Concept Statement - 1 are the citizens of the governmental entity, the direct representatives of the citizens (legislatures and oversight bodies), investors, creditors, and others who are involved in the lending process. Financial reporting has three basic objectives which are established in GASB:CS - 1:

The financial reporting is accomplished with an accounting system designed and maintained in accordance with generally accepted accounting principles and legal and contractual requirements. The financial statements are audited in accordance with Governmental Auditing Standards in order to express an opinion as to whether the financial statements are fairly stated. Cost of the County's annual financial audit has been allocated to all departments based on the number of expenditure transactions by department.

Legal – the county’s legal services benefits all county departments. The legal fees have been allocated to all departments based on the dollar amount of wages by benefiting department.

Costs for personnel management costs and legal services are allowable under Title 2 CFR Part 200, formerly OMB Circular No. A-87 Attachment B, Section 33 "Professional Service Cost".








For Department 101-216 MISC SVCS

Page C-40



Deductions:

807.999 OTHER LEGAL FEES -40,912


Cost Adjustments:

101956 RETIREMENT 461,307


Inbound Costs:

101-210 CLERK 2,461 906 3,367

101-216 MISC SVCS 1,653 1,653

101-223 ADMINISTRATR 8,822 8,822

101-253 TREASURER 2,298 2,298

101-954 INSURANCE 5,206 5,206

Total Allocated Additions: 2,461 18,885 21,346 21,346


Schedule 3.2



Based on the Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department 101-216 MISC SVCS


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Page C-41

Total G&A OFFICE SUPPLIES POSTAGE COPY SUPPLIES

Wages & Benefits

SALARIES & WAGES 44,334 0 0 0 0

FRINGE BENEFITS 211 0 0 0 0


727.000 SUPPLIES 2,264 0 2,264 0 0

729.000 POSTAGE 13,491 0 0 13,491 0

730.000 COPY SUPPLY 4,129 0 0 0 4,129

807.100 BOC CLARK HILL 59,804 0 0 0 0

*807.999 OTHER LEGAL FEES 40,912 0 0 0 0

811.000 AUDITING 34,485 0 0 0 0

870.000 HUMANE SOC 100 0 0 0 0

940.000 METER RENTAL 2,012 0 0 2,012 0

956.100 TAX APPEALS 2,947 0 0 0 0

963.000 COMPUTER SUP 75,226 0 0 0 0

963.100 MISC DEDUCT 592 0 0 0 0

963.500 COST PLAN 4,700 0 0 0 0

964.000 BANK CHGS 154 0 0 0 0

999.150 EMERG PROP 13,133 0 0 0 0

999.000 AUDIT ADJ (368) 0 0 0 0

Departmental Total


Deductions

*Total Disallowed Costs (40,912) 0 0 0 0

Cost Adjustments

101956 RETIREMENT 461,307 0 0 0 0

Functional Cost 718,521 0 2,264 15,503 4,129

Allocation Step 1

Inbound - All Others 2,461 0 7 48 13

Reallocate Admin Costs 0 0 0 0

Unallocated Costs (61,526) 0 0 0 0

1st Allocation 659,456 0 2,271 15,551 4,142

Allocation Step 2

Inbound - All Others 18,885 0 52 367 97

Unallocated Costs (3,244) 0 0 0 0

2nd Allocation 15,641 0 52 367 97

Total For 101-216 MISC SVCS

Schedule .3 Total 675,097 0 2,323 15,918 4,239

Schedule 3.3







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Page C-42

LEGAL FEES TELEPHONE MTCE COMPUTER MTCE COST PLAN AUDIT

Wages & Benefits

SALARIES & WAGES 0 0 0 0 0



727.000 SUPPLIES 0 0 0 0 0

729.000 POSTAGE 0 0 0 0 0

730.000 COPY SUPPLY 0 0 0 0 0

807.100 BOC CLARK HILL 59,804 0 0 0 0

*807.999 OTHER LEGAL FEES 0 0 0 0 0

811.000 AUDITING 0 0 0 0 34,485

870.000 HUMANE SOC 0 0 0 0 0

940.000 METER RENTAL 0 0 0 0 0

956.100 TAX APPEALS 0 0 0 0 0

963.000 COMPUTER SUP 0 0 75,226 0 0

963.100 MISC DEDUCT 0 0 0 0 0

963.500 COST PLAN 0 0 0 4,700 0

964.000 BANK CHGS 0 0 0 0 0

999.150 EMERG PROP 0 0 0 0 0

999.000 AUDIT ADJ 0 0 0 0 0

Departmental Total

Expenditures Per Financial Statement

Deductions


Cost Adjustments

101956 RETIREMENT 0 0 0 0 0

Functional Cost 59,804 0 75,226 4,700 34,485

Allocation Step 1

Inbound - All Others 186 0 233 14 107

Reallocate Admin Costs 0 0 0 0 0

Unallocated Costs 0 0 0 0 0

1st Allocation 59,990 0 75,459 4,714 34,592

Allocation Step 2

Inbound - All Others 1,420 0 1,791 109 819


2nd Allocation 1,420 0 1,791 109 819


Schedule .3 Total 61,410 0 77,250 4,823 35,411

Schedule 3.3







MAXCAP11/8/2018 8:09:38 PM

Page C-43

BENEFITS GEN GOV'T/OTHER**

Wages & Benefits

SALARIES & WAGES 0 44,334

FRINGE BENEFITS 0 211


727.000 SUPPLIES 0 0

729.000 POSTAGE 0 0

730.000 COPY SUPPLY 0 0

807.100 BOC CLARK HILL 0 0

*807.999 OTHER LEGAL FEES 0 0

811.000 AUDITING 0 0

870.000 HUMANE SOC 0 100

940.000 METER RENTAL 0 0

956.100 TAX APPEALS 0 2,947

963.000 COMPUTER SUP 0 0

963.100 MISC DEDUCT 0 592

963.500 COST PLAN 0 0

964.000 BANK CHGS 0 154

999.150 EMERG PROP 0 13,133

999.000 AUDIT ADJ 0 (368)

Departmental Total


Deductions

*Total Disallowed Costs 0 0

Cost Adjustments

101956 RETIREMENT 461,307 0

Functional Cost 461,307 61,103

Allocation Step 1

Inbound - All Others 1,430 423

Reallocate Admin Costs 0 0

Unallocated Costs 0 (61,526)

1st Allocation 462,737 0

Allocation Step 2

Inbound - All Others 10,986 3,244

Unallocated Costs 0 (3,244)

2nd Allocation 10,986 0


Schedule .3 Total 473,723 0

Schedule 3.3







MAXCAP11/8/2018 8:09:38 PM

Page C-44




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 16,672.00 0.560527 13 13 13

101-130 TRIAL CT 417,126.00 14.024125 319 319 8 327

101-210 CLERK 187,900.00 6.317355 143 143 143

101-223 ADMINISTRATR 145,846.00 4.903464 111 111 2 113

101-225 EQUALIZATN 89,184.00 2.998441 68 68 1 69

101-245 REMONUMENT 1,500.00 0.050431 1 1 1

101-253 TREASURER 116,226.00 3.907615 88 88 1 89

101-265 CTHSE/GRNDS 101,114.00 3.399537 77 77 1 78

101-275 DRAIN COMM 4,594.00 0.154454 3 3 3

101-301 SHERIFF 527,551.00 17.736706 406 406 19 425

101-302 SECONDARY RD 39,528.00 1.328964 30 30 30

101-303 SHERIFF 3,874.00 0.130247 3 3 3

101-305 COMMUN VAN 18,996.00 0.638661 14 14 14

101-331 MARINE 4,410.00 0.148268 3 3 3

101-332 SNOWMOBILE 1,281.00 0.043068 1 1 1

101-333 ORV 8,537.00 0.287021 6 6 6

101-351 JAIL 391,716.00 13.169820 299 299 8 307

101-375 MINE INSPECT 7,737.00 0.260124 6 6 6

205 MDOC INMATE 4,948.00 0.166356 4 4 4

208 PARKS 38,003.00 1.277693 29 29 29

261 ENHANCED 911 426,450.00 14.337606 326 326 8 334

273 DRUG GOURT 87,132.00 2.929451 66 66 1 67

292 CHILD CARE 47,800.00 1.607076 36 36 36

498 YOUTH CAMP 264,098.00 8.879196 202 202 3 205

549 CONSTRUCTION CODE 18,267.00 0.614152 14 14 14

581 AIRPORT 3,433.00 0.115420 3 3 3Schedule .4 Total for OFFICE SUPPLIES 2,973,923.00 99.985778 2,271 2,271 52 2,323

Schedule 3.4.1






MAXCAP11/8/2018 8:09:38 PM

Activity - OFFICE SUPPLIES

Page C-45




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 16,672.00 0.654344 101 101 2 103

101-130 TRIAL CT 417,126.00 16.371390 2,546 2,546 63 2,609

101-210 CLERK 187,900.00 7.374712 1,147 1,147 1,147

101-223 ADMINISTRATR 145,846.00 5.724174 890 890 22 912

101-225 EQUALIZATN 89,184.00 3.500300 545 545 12 557

101-245 REMONUMENT 1,500.00 0.058872 9 9 9

101-253 TREASURER 116,226.00 4.561646 709 709 17 726

101-265 CTHSE/GRNDS 101,114.00 3.968529 617 617 14 631

101-275 DRAIN COMM 4,594.00 0.180306 28 28 28

101-301 SHERIFF 527,551.00 20.705359 3,220 3,220 104 3,324

101-302 SECONDARY RD 39,528.00 1.551398 242 242 5 247

101-303 SHERIFF 3,874.00 0.152047 24 24 24

101-305 COMMUN VAN 18,996.00 0.745556 116 116 2 118

101-331 MARINE 4,410.00 0.173084 27 27 27

101-332 SNOWMOBILE 1,281.00 0.050277 8 8 8

101-333 ORV 8,537.00 0.335061 52 52 52

101-351 JAIL 391,716.00 15.374097 2,390 2,390 60 2,450

101-375 MINE INSPECT 7,737.00 0.303662 47 47 47

101-648 MED EXAMINE 423.00 0.016602 3 3 3

205 MDOC INMATE 4,948.00 0.194199 30 30 30

208 PARKS 38,003.00 1.491544 232 232 5 237

273 DRUG GOURT 87,132.00 3.419763 532 532 12 544

292 CHILD CARE 47,800.00 1.876058 292 292 7 299

498 YOUTH CAMP 264,098.00 10.365337 1,612 1,612 40 1,652


581 AIRPORT 3,433.00 0.134739 21 21 21

Schedule .4 Total for POSTAGE 2,547,896.00 100.000000 15,551 15,551 367 15,918

Schedule 3.4.2






MAXCAP11/8/2018 8:09:38 PM

Activity - POSTAGE

Page C-46




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 16,672.00 0.516268 21 21 21

101-130 TRIAL CT 417,126.00 12.916793 535 535 12 547

101-141/F215 FOC 84,885.00 2.628563 109 109 2 111

101-210 CLERK 187,900.00 5.818543 241 241 241

101-223 ADMINISTRATR 145,846.00 4.516291 187 187 3 190

101-225 EQUALIZATN 89,184.00 2.761687 114 114 2 116

101-229 PA 170,100.00 5.267345 218 218 5 223

101-245 REMONUMENT 1,500.00 0.046449 2 2 2

101-253 TREASURER 116,226.00 3.599074 149 149 2 151

101-265 CTHSE/GRNDS 101,114.00 3.131113 129 129 2 131

101-275 DRAIN COMM 4,594.00 0.142259 6 6 6

101-301 SHERIFF 527,551.00 16.336228 678 678 33 711

101-302 SECONDARY RD 39,528.00 1.224031 51 51 51

101-303 SHERIFF 3,874.00 0.119963 5 5 5

101-305 COMMUN VAN 18,996.00 0.588233 24 24 24

101-331 MARINE 4,410.00 0.136561 6 6 6

101-332 SNOWMOBILE 1,281.00 0.039668 2 2 2

101-333 ORV 8,537.00 0.264358 11 11 11

101-351 JAIL 391,716.00 12.129943 503 503 12 515

101-375 MINE INSPECT 7,737.00 0.239585 10 10 10

101-648 MED EXAMINE 423.00 0.013099 1 1 1

205 MDOC INMATE 4,948.00 0.153221 6 6 6

208 PARKS 38,003.00 1.176807 49 49 49

261 ENHANCED 911 426,450.00 13.205522 547 547 12 559

273 DRUG GOURT 87,132.00 2.698144 111 111 2 113

292 CHILD CARE 47,800.00 1.480183 61 61 1 62

498 YOUTH CAMP 264,098.00 8.178103 339 339 9 348

549 CONSTRUCTION CODE 18,267.00 0.565659 23 23 23

581 AIRPORT 3,433.00 0.106307 4 4 4

Schedule .4 Total for COPY SUPPLIES 3,229,331.00 100.000000 4,142 4,142 97 4,239

Schedule 3.4.3






MAXCAP11/8/2018 8:09:38 PM

Activity - COPY SUPPLIES

Page C-47




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 16,672.00 0.594817 357 357 9 366

101-130 TRIAL CT 417,126.00 14.882045 8,928 8,928 225 9,153

101-141/F215 FOC 84,885.00 3.028491 1,817 1,817 45 1,862

101-210 CLERK 187,900.00 6.703817 4,021 4,021 4,021

101-223 ADMINISTRATR 145,846.00 5.203432 3,122 3,122 79 3,201

101-225 EQUALIZATN 89,184.00 3.181869 1,909 1,909 48 1,957

101-229 PA 170,100.00 6.068756 3,640 3,640 90 3,730

101-245 REMONUMENT 1,500.00 0.053516 32 32 32

101-253 TREASURER 116,226.00 4.146662 2,488 2,488 63 2,551

101-265 CTHSE/GRNDS 101,114.00 3.607502 2,164 2,164 54 2,218

101-275 DRAIN COMM 4,594.00 0.163903 98 98 1 99

101-301 SHERIFF 527,551.00 18.821741 11,291 11,291 305 11,596

101-302 SECONDARY RD 39,528.00 1.410263 846 846 20 866

101-303 SHERIFF 3,874.00 0.138215 83 83 1 84

101-305 COMMUN VAN 18,996.00 0.677731 406 406 10 416

101-331 MARINE 4,410.00 0.157338 94 94 1 95

101-332 SNOWMOBILE 1,281.00 0.045703 27 27 27

101-333 ORV 8,537.00 0.304579 183 183 3 186

101-351 JAIL 391,716.00 13.975477 8,384 8,384 214 8,598

101-375 MINE INSPECT 7,737.00 0.276037 166 166 3 169

101-648 MED EXAMINE 423.00 0.015092 9 9 9

205 MDOC INMATE 4,948.00 0.176533 106 106 2 108

208 PARKS 38,003.00 1.355855 814 814 20 834

273 DRUG GOURT 87,132.00 3.108659 1,865 1,865 47 1,912

292 CHILD CARE 47,800.00 1.705388 1,023 1,023 25 1,048

498 YOUTH CAMP 264,098.00 9.422376 5,653 5,653 144 5,797


581 AIRPORT 3,433.00 0.122481 73 73 1 74

Schedule .4 Total for LEGAL FEES 2,802,881.00 100.000000 59,990 59,990 1,420 61,410

Schedule 3.4.4






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Activity - LEGAL FEES

Page C-48




UnitsAllocation

PctGross


AllocationStep 1


0.00 0.000000 0Schedule .4 Total for TELEPHONE MTCE 0.00 0.000000 0 0 0 0

Schedule 3.4.5






MAXCAP11/8/2018 8:09:38 PM

Activity - TELEPHONE MTCE

Page C-49

Allocation Basis: DIRECT ALLOCATION TO COMPUTERS

Allocation Source: DIRECT ALLOCATION


UnitsAllocation

PctGross


AllocationStep 1


101-216 COMPUTER 100 100.000000 75,459 75,459 1,791 77,250Schedule .4 Total for COMPUTER MTCE 100 100.000000 75,459 75,459 1,791 77,250

Schedule 3.4.6






MAXCAP11/8/2018 8:09:38 PM

Activity - COMPUTER MTCE

Page C-50

Allocation Basis: PERCENTAGE OF TIME SPENT ON CENTRAL SERVICE DEPTS

Allocation Source: CONSULTANTS TIME


UnitsAllocation

PctGross


AllocationStep 1


BLDG DEPN 2.00 2.000000 94 94 94

101-210 CLERK 15.00 15.000000 707 707 707

101-216 MISC SVCS 19.00 19.000000 894 894 894

101-216 COMPUTER 6.00 6.000000 283 283 10 293

101-223 ADMINISTRATR 18.00 18.000000 849 849 30 879

101-253 TREASURER 18.00 18.000000 849 849 31 880

101-265 CTHSE/GRNDS 18.00 18.000000 849 849 31 880

101-954 INSURANCE 4.00 4.000000 189 189 7 196

Schedule .4 Total for COST PLAN 100.00 100.000000 4,714 4,714 109 4,823

Schedule 3.4.7






MAXCAP11/8/2018 8:09:38 PM

Activity - COST PLAN

Page C-51


UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 159 1.711518 592 592 13 605

101-130 TRIAL CT 1,274 13.713671 4,744 4,744 172 4,916

101-141/F215 FOC 274 2.949408 1,020 1,020 25 1,045

101-145 JURY COMM 1 0.010764 4 4 4

101-191 ELECTIONS 77 0.828848 287 287 7 294

101-210 CLERK 374 4.025834 1,392 1,392 1,392

101-216 MISC SVCS 204 2.195910 759 759 759

101-223 ADMINISTRATR 268 2.884822 998 998 23 1,021

101-225 EQUALIZATN 201 2.163617 748 748 18 766

101-229 PA 386 4.155005 1,437 1,437 35 1,472

101-236 ROD 12 0.129171 45 45 45

101-245 REMONUMENT 19 0.204521 71 71 1 72

101-253 TREASURER 257 2.766416 957 957 22 979

101-265 CTHSE/GRNDS 411 4.424112 1,531 1,531 36 1,567

101-275 DRAIN COMM 48 0.516685 179 179 3 182

101-301 SHERIFF 882 9.494080 3,284 3,284 82 3,366

101-302 SECONDARY RD 196 2.109795 730 730 18 748

101-303 SHERIFF 14 0.150700 52 52 52

101-305 COMMUN VAN 66 0.710441 246 246 5 251

101-331 MARINE 26 0.279871 97 97 1 98

101-332 SNOWMOBILE 9 0.096878 33 33 33

101-333 ORV 29 0.312164 108 108 2 110

101-351 JAIL 753 8.105490 2,804 2,804 69 2,873

101-375 MINE INSPECT 42 0.452099 156 156 2 158

101-648 MED EXAMINE 70 0.753498 261 261 6 267

101-681 VETS BURIAL 19 0.204521 71 71 1 72

101-954 INSURANCE 42 0.452099 156 156 2 158

101-956/957 FRINGES 96 1.033369 357 357 9 366

106 FAMILY COUNSELG 1 0.010764 4 4 4

200 911 EQUIPMENT 3 0.032293 11 11 11

201 ROAD 13 0.139935 48 48 48

205 MDOC INMATE 52 0.559742 194 194 3 197

208 PARKS 349 3.756728 1,300 1,300 32 1,332

211 MTCE OF EFFORT 15 0.161464 56 56 1 57

231 FOREST MGMT 5 0.053821 19 19 19

216 PROBTN SURCHG 7 0.075350 26 26 26

221 HEALTH 12 0.129171 45 45 45

256 ROD AUTOMATION 18 0.193757 67 67 1 68

261 ENHANCED 911 729 7.847147 2,714 2,714 67 2,781

262 CORR OFF TRAIN 1 0.010764 4 4 4

263 CONCEALED 4 0.043057 15 15 15

265 DRUG 1 0.010764 4 4 4

269 LAW LIBRARY 30 0.322928 111 111 2 113

273 DRUG GOURT 354 3.810549 1,318 1,318 32 1,350

280 SENIOR CITIZEN 101 1.087191 376 376 10 386

284 ALCOHOL ASSMT 5 0.053821 19 19 19

290 HUMAN SVCS 28 0.301399 104 104 2 106

291 MCF 90 0.968784 335 335 9 344

292 CHILD CARE 258 2.777180 961 961 22 983

293 SOLDIERS RELIEF 60 0.645856 224 224 4 228

294 VETS TRUST 4 0.043057 15 15 15

297 PUBLIC ACT 302 8 0.086114 30 30 30

Schedule 3.4.8






MAXCAP11/8/2018 8:09:38 PM

Activity - AUDIT

Page C-52

Allocation Basis: NUMBER OF ACCOUNTING TRANSACTIONS BY DEPARTMENT



UnitsAllocation

PctGross


AllocationStep 1


298 PLAT BOOK 5 0.053821 19 19 19

486 CDBG GRANT 1 0.010764 4 4 4

498 YOUTH CAMP 468 5.037675 1,742 1,742 43 1,785

549 CONSTRUCTION CODE 212 2.282024 789 789 19 808

564 EDC 6 0.064586 22 22 22

581 AIRPORT 69 0.742734 257 257 6 263

OTHER 172 1.851453 640 640 14 654

Schedule .4 Total for AUDIT 9,290 100.000000 34,592 34,592 819 35,411

Schedule 3.4.8






MAXCAP11/8/2018 8:09:38 PM

Activity - AUDIT

Page C-53




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 16,672.00 0.654344 3,028 3,028 76 3,104

101-130 TRIAL CT 417,126.00 16.371390 75,756 75,756 1,944 77,700

101-210 CLERK 187,900.00 7.374712 34,125 34,125 34,125

101-223 ADMINISTRATR 145,846.00 5.724174 26,488 26,488 679 27,167

101-225 EQUALIZATN 89,184.00 3.500300 16,197 16,197 414 16,611

101-245 REMONUMENT 1,500.00 0.058872 273 273 7 280

101-253 TREASURER 116,226.00 4.561646 21,108 21,108 539 21,647

101-265 CTHSE/GRNDS 101,114.00 3.968529 18,364 18,364 470 18,834

101-275 DRAIN COMM 4,594.00 0.180306 835 835 20 855

101-301 SHERIFF 527,551.00 20.705359 95,811 95,811 2,480 98,291

101-302 SECONDARY RD 39,528.00 1.551398 7,179 7,179 184 7,363

101-303 SHERIFF 3,874.00 0.152047 703 703 18 721

101-305 COMMUN VAN 18,996.00 0.745556 3,450 3,450 88 3,538

101-331 MARINE 4,410.00 0.173084 800 800 20 820

101-332 SNOWMOBILE 1,281.00 0.050277 233 233 5 238

101-333 ORV 8,537.00 0.335061 1,551 1,551 39 1,590

101-351 JAIL 391,716.00 15.374097 71,142 71,142 1,823 72,965

101-375 MINE INSPECT 7,737.00 0.303662 1,405 1,405 33 1,438

101-648 MED EXAMINE 423.00 0.016602 77 77 1 78

205 MDOC INMATE 4,948.00 0.194199 899 899 22 921

208 PARKS 38,003.00 1.491544 6,902 6,902 173 7,075

273 DRUG GOURT 87,132.00 3.419763 15,825 15,825 405 16,230

292 CHILD CARE 47,800.00 1.876058 8,681 8,681 221 8,902

498 YOUTH CAMP 264,098.00 10.365337 47,964 47,964 1,228 49,192

549 CONSTRUCTION CODE 18,267.00 0.716944 3,317 3,317 83 3,400

581 AIRPORT 3,433.00 0.134739 624 624 14 638

Schedule .4 Total for BENEFITS 2,547,896.00 100.000000 462,737 462,737 10,986 473,723

Schedule 3.4.9






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Activity - BENEFITS

Page C-54

Receiving Department Total OFFICE SUPPLIES POSTAGE COPY SUPPLIES LEGAL FEES

BLDG DEPN 94 0 0 0 0

101-101 BOC 4,212 13 103 21 366

101-130 TRIAL CT 95,252 327 2,609 547 9,153

101-141/F215 FOC 3,018 0 0 111 1,862

101-145 JURY COMM 4 0 0 0 0

101-191 ELECTIONS 294 0 0 0 0

101-210 CLERK 41,776 143 1,147 241 4,021

101-216 MISC SVCS 1,653 0 0 0 0

101-216 COMPUTER 77,543 0 0 0 0

101-223 ADMINISTRATR 33,483 113 912 190 3,201

101-225 EQUALIZATN 20,076 69 557 116 1,957

101-229 PA 5,425 0 0 223 3,730

101-236 ROD 45 0 0 0 0

101-245 REMONUMENT 396 1 9 2 32

101-253 TREASURER 27,023 89 726 151 2,551

101-265 CTHSE/GRNDS 24,339 78 631 131 2,218

101-275 DRAIN COMM 1,173 3 28 6 99

101-301 SHERIFF 117,713 425 3,324 711 11,596

101-302 SECONDARY RD 9,305 30 247 51 866

101-303 SHERIFF 889 3 24 5 84

101-305 COMMUN VAN 4,361 14 118 24 416

101-331 MARINE 1,049 3 27 6 95

101-332 SNOWMOBILE 309 1 8 2 27

101-333 ORV 1,955 6 52 11 186

101-351 JAIL 87,708 307 2,450 515 8,598

101-375 MINE INSPECT 1,828 6 47 10 169

101-648 MED EXAMINE 358 0 3 1 9

101-681 VETS BURIAL 72 0 0 0 0

101-954 INSURANCE 354 0 0 0 0

101-956/957 FRINGES 366 0 0 0 0


200 911 EQUIPMENT 11 0 0 0 0

201 ROAD 48 0 0 0 0

205 MDOC INMATE 1,266 4 30 6 108

208 PARKS 9,556 29 237 49 834

211 MTCE OF EFFORT 57 0 0 0 0

231 FOREST MGMT 19 0 0 0 0

216 PROBTN SURCHG 26 0 0 0 0

221 HEALTH 45 0 0 0 0

256 ROD AUTOMATION 68 0 0 0 0

261 ENHANCED 911 3,674 334 0 559 0


263 CONCEALED 15 0 0 0 0

265 DRUG 4 0 0 0 0

269 LAW LIBRARY 113 0 0 0 0

273 DRUG GOURT 20,216 67 544 113 1,912

280 SENIOR CITIZEN 386 0 0 0 0


290 HUMAN SVCS 106 0 0 0 0

291 MCF 344 0 0 0 0

292 CHILD CARE 11,330 36 299 62 1,048


Schedule 3.5






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Page C-55

Receiving Department Total OFFICE SUPPLIES POSTAGE COPY SUPPLIES LEGAL FEES

294 VETS TRUST 15 0 0 0 0

297 PUBLIC ACT 302 30 0 0 0 0

298 PLAT BOOK 19 0 0 0 0

486 CDBG GRANT 4 0 0 0 0

498 YOUTH CAMP 58,979 205 1,652 348 5,797

549 CONSTRUCTION CODE 4,759 14 113 23 401

564 EDC 22 0 0 0 0

581 AIRPORT 1,003 3 21 4 74

OTHER 654 0 0 0 0

Direct Bill 0 0 0 0 0

Total 675,097 2,323 15,918 4,239 61,410

Schedule 3.5






MAXCAP11/8/2018 8:09:38 PM

Page C-56

Receiving Department TELEPHONE MTCE COMPUTER MTCE COST PLAN AUDIT BENEFITS

BLDG DEPN 0 0 94 0 0

101-101 BOC 0 0 0 605 3,104

101-130 TRIAL CT 0 0 0 4,916 77,700

101-141/F215 FOC 0 0 0 1,045 0

101-145 JURY COMM 0 0 0 4 0

101-191 ELECTIONS 0 0 0 294 0

101-210 CLERK 0 0 707 1,392 34,125

101-216 MISC SVCS 0 0 894 759 0

101-216 COMPUTER 0 77,250 293 0 0

101-223 ADMINISTRATR 0 0 879 1,021 27,167

101-225 EQUALIZATN 0 0 0 766 16,611

101-229 PA 0 0 0 1,472 0

101-236 ROD 0 0 0 45 0

101-245 REMONUMENT 0 0 0 72 280

101-253 TREASURER 0 0 880 979 21,647

101-265 CTHSE/GRNDS 0 0 880 1,567 18,834

101-275 DRAIN COMM 0 0 0 182 855

101-301 SHERIFF 0 0 0 3,366 98,291

101-302 SECONDARY RD 0 0 0 748 7,363

101-303 SHERIFF 0 0 0 52 721

101-305 COMMUN VAN 0 0 0 251 3,538

101-331 MARINE 0 0 0 98 820

101-332 SNOWMOBILE 0 0 0 33 238

101-333 ORV 0 0 0 110 1,590

101-351 JAIL 0 0 0 2,873 72,965

101-375 MINE INSPECT 0 0 0 158 1,438

101-648 MED EXAMINE 0 0 0 267 78

101-681 VETS BURIAL 0 0 0 72 0

101-954 INSURANCE 0 0 196 158 0

101-956/957 FRINGES 0 0 0 366 0


200 911 EQUIPMENT 0 0 0 11 0

201 ROAD 0 0 0 48 0

205 MDOC INMATE 0 0 0 197 921

208 PARKS 0 0 0 1,332 7,075

211 MTCE OF EFFORT 0 0 0 57 0

231 FOREST MGMT 0 0 0 19 0


221 HEALTH 0 0 0 45 0


261 ENHANCED 911 0 0 0 2,781 0


263 CONCEALED 0 0 0 15 0

265 DRUG 0 0 0 4 0

269 LAW LIBRARY 0 0 0 113 0

273 DRUG GOURT 0 0 0 1,350 16,230

280 SENIOR CITIZEN 0 0 0 386 0


290 HUMAN SVCS 0 0 0 106 0

291 MCF 0 0 0 344 0

292 CHILD CARE 0 0 0 983 8,902


Schedule 3.5






MAXCAP11/8/2018 8:09:38 PM

Page C-57

Receiving Department TELEPHONE MTCE COMPUTER MTCE COST PLAN AUDIT BENEFITS

294 VETS TRUST 0 0 0 15 0

297 PUBLIC ACT 302 0 0 0 30 0

298 PLAT BOOK 0 0 0 19 0

486 CDBG GRANT 0 0 0 4 0

498 YOUTH CAMP 0 0 0 1,785 49,192

549 CONSTRUCTION CODE 0 0 0 808 3,400

564 EDC 0 0 0 22 0

581 AIRPORT 0 0 0 263 638

OTHER 0 0 0 654 0


Total 0 77,250 4,823 35,411 473,723

Schedule 3.5






MAXCAP11/8/2018 8:09:38 PM

Page C-58

Iron County accounts for its computer services in a general fund department (101-216). Cost from the Computer activity within the Miscellaneous Services central service department have been directly allocated to this schedule for cost plan purposes. Cost related to the computer department is allowable under 2 CFR Part 200, formerly Circular A-87, Attachment B, Item 6 "Automatic electronic data processing". The costs of the department have been functionalized as follows:

Data Processing – costs benefiting the entire county, such as computer support have been spread to this function, and allocated based on the dollar amount of regular wages by benefiting department (in 100’s).








For Department 101-216 COMPUTER

Page C-59


Expenditures Per Financial Statement: 0 0

Inbound Costs:

101-216 MISC SVCS 75,742 1,801 77,543



Schedule 4.2



Based on the Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department 101-216 COMPUTER


MAXCAP11/8/2018 8:09:40 PM

Page C-60

Total G&A DATA PROCESSING

Wages & Benefits

SALARIES & WAGES 0 0 0

FRINGE BENEFITS 0 0 0

Departmental Total

Expenditures Per Financial Statement 0

Deductions

*Total Disallowed Costs 0 0 0

Functional Cost 0 0 0

Allocation Step 1

Inbound - All Others 75,742 0 75,742


Unallocated Costs 0 0 0

1st Allocation 75,742 0 75,742

Allocation Step 2


2nd Allocation 1,801 0 1,801

Total For 101-216 COMPUTER

Schedule .3 Total 77,543 0 77,543

Schedule 4.3







MAXCAP11/8/2018 8:09:40 PM

Page C-61




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 16,672.00 1.242738 941 941 26 967

101-130 TRIAL CT 417,126.00 31.092747 23,551 23,551 650 24,201

101-210 CLERK 187,900.00 14.006145 10,609 10,609 10,609

101-223 ADMINISTRATR 145,846.00 10.871422 8,234 8,234 228 8,462

101-225 EQUALIZATN 89,184.00 6.647813 5,036 5,036 139 5,175

101-229 PA DP 170,100.00 12.679326 9,604 9,604 266 9,870

101-245 REMONUMENT 1,500.00 0.111811 84 84 2 86

101-253 TREASURER 116,226.00 8.663535 6,562 6,562 182 6,744

101-265 CTHSE/GRNDS 101,114.00 7.537080 5,709 5,709 158 5,867

101-275 DRAIN COMM 4,594.00 0.342439 260 260 7 267

101-305 COMMUN VAN 18,996.00 1.415970 1,072 1,072 30 1,102

101-332 SNOWMOBILE 1,281.00 0.095486 72 72 1 73

205 MDOC INMATE 4,948.00 0.368826 279 279 8 287

292 CHILD CARE 47,800.00 3.563032 2,698 2,698 74 2,772

549 CONSTRUCTION CODE 18,267.00 1.361630 1,031 1,031 30 1,061Schedule .4 Total for DATA PROCESSING 1,341,554.00 100.000000 75,742 75,742 1,801 77,543

Schedule 4.4.1






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Activity - DATA PROCESSING

Page C-62

Receiving Department Total DATA PROCESSING

101-101 BOC 967 967

101-130 TRIAL CT 24,201 24,201

101-210 CLERK 10,609 10,609

101-223 ADMINISTRATR 8,462 8,462

101-225 EQUALIZATN 5,175 5,175

101-229 PA DP 9,870 9,870

101-245 REMONUMENT 86 86

101-253 TREASURER 6,744 6,744

101-265 CTHSE/GRNDS 5,867 5,867

101-275 DRAIN COMM 267 267

101-305 COMMUN VAN 1,102 1,102

101-332 SNOWMOBILE 73 73

205 MDOC INMATE 287 287

292 CHILD CARE 2,772 2,772

549 CONSTRUCTION CODE 1,061 1,061

Direct Bill 0 0

Total 77,543 77,543

Schedule 4.5






MAXCAP11/8/2018 8:09:39 PM

Page C-63

The Iron County Administrator and Staff are responsible for providing various central services to County departments and grant programs. Each individual in this office was assigned 100% to their respective activity based on assigned responsibilities. The plan has identified and allocated the cost of these services as follows:

Departmental Coordination - the County Administrator is responsible for various services for all County departments. These services include managing the budgeting process, assisting in departmental staffing requirements and labor matters, and the coordination of services including legal, annual audit, annual cost plan, and all insurance contracts. The cost of this service, which includes the wages and fringes of the Administrator and his assistant, has been allocated based on the dollar amount of expenditures by department. Each department received the same type of service and those services were rendered at a level most consistent with expenditure levels. Refer to Title 2 CFR Part 200, formerly OMB Circular A-87, Attachment B, Section B, Paragraph 1.








For Department 101-223 ADMINISTRATR

Page C-64



Inbound Costs:

101-210 CLERK 6,457 2,403 8,860

101-216 MISC SVCS 32,645 838 33,483

101-216 COMPUTER 8,234 228 8,462

101-223 ADMINISTRATR 5,674 5,674

101-253 TREASURER 3,018 3,018

101-265 CTHSE/GRNDS 14,155 14,155

101-954 INSURANCE 4,123 4,123

101-956/957 FRINGES 131 131



Schedule 5.2






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Page C-65

Total G&A DEPT COORD

Wages & Benefits

SALARIES & WAGES 146,657 0 146,657

FRINGE BENEFITS 33,624 0 33,624


728.000 PRINTING 167 0 167

802.000 MEMBERSHIP 369 0 369

818.000 COMPUTER SUPPLY 291 0 291

850.000 TELEPHONE 5,229 0 5,229

860.000 TRAVEL 1,438 0 1,438

901.000 ADVERTISING 0 0 0

931.000 OFF EQ R&M 300 0 300

957.000 CONFERENCE 2,177 0 2,177

978.000 OFC EQUIPMT 1,496 0 1,496

Departmental Total


Deductions


Functional Cost 191,748 0 191,748

Allocation Step 1




1st Allocation 239,084 0 239,084

Allocation Step 2


2nd Allocation 30,570 0 30,570

Total For 101-223 ADMINISTRATR

Schedule .3 Total 269,654 0 269,654

Schedule 5.3




Based on the Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department 101-223 ADMINISTRATR


MAXCAP11/8/2018 8:09:41 PM

Page C-66


UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 84,974 1.051688 2,514 2,514 353 2,867

101-130 TRIAL CT 812,238 10.052731 24,034 24,034 3,389 27,423

101-141/F215 FOC 133,912 1.657373 3,962 3,962 559 4,521

101-145 JURY COMM 134 0.001658 4 4 4

101-191 ELECTIONS 40,659 0.503219 1,203 1,203 168 1,371

101-210 CLERK 261,060 3.231031 7,724 7,724 7,724

101-216 MISC SVCS 298,126 3.689781 8,822 8,822 8,822

101-223 ADMINISTRATR 191,748 2.373185 5,674 5,674 5,674

101-225 EQUALIZATN 137,238 1.698537 4,061 4,061 574 4,635

101-229 PA 247,430 3.062338 7,322 7,322 1,034 8,356

101-236 ROD 114 0.001412 3 3 3

101-245 REMONUMENT 65,738 0.813612 1,946 1,946 274 2,220

101-253 TREASURER 175,493 2.172004 5,193 5,193 731 5,924

101-265 CTHSE/GRNDS 216,346 2.677624 6,402 6,402 903 7,305

101-275 DRAIN COMM 9,845 0.121847 292 292 36 328

101-301 SHERIFF 729,551 9.029348 21,587 21,587 3,042 24,629

101-302 SECONDARY RD 72,467 0.896894 2,145 2,145 303 2,448

101-305 COMMUN VAN 21,176 0.262087 627 627 86 713

101-331 MARINE 5,484 0.067873 162 162 20 182

101-332 SNOWMOBILE 1,489 0.018429 44 44 5 49

101-333 ORV 9,902 0.122553 293 293 37 330

101-351 JAIL 784,882 9.714157 23,224 23,224 3,274 26,498

101-375 MINE INSPECT 9,974 0.123444 295 295 37 332

101-648 MED EXAMINE 35,493 0.439282 1,049 1,049 145 1,194

101-681 VETS BURIAL 5,040 0.062378 149 149 20 169

101-954 INSURANCE 1,791,735 22.175558 53,022 53,022 7,539 60,561

106 FAMILY COUNSELG 500 0.006188 15 15 1 16

205 MDOC INMATE 46,292 0.572937 1,370 1,370 192 1,562

208 PARKS 113,268 1.401871 3,351 3,351 472 3,823

231 FOREST MGMT 3,401 0.042093 101 101 11 112

216 PROBTN SURCHG 506 0.006263 15 15 1 16

256 ROD AUTOMATION 15,494 0.191763 458 458 62 520

261 ENHANCED 911 730,969 9.046898 21,629 21,629 3,049 24,678

262 CORR OFF TRAIN 750 0.009282 23 23 1 24

263 CONCEALED 551 0.006819 16 16 1 17

265 DRUG 1,500 0.018565 45 45 5 50

269 LAW LIBRARY 15,419 0.190835 456 456 61 517

273 DRUG GOURT 119,793 1.482628 3,545 3,545 501 4,046

280 SENIOR CITIZEN 138,353 1.712337 4,094 4,094 576 4,670

284 ALCOHOL ASSMT 277 0.003428 8 8 8

290 HUMAN SVCS 942 0.011659 28 28 3 31

292 CHILD CARE 107,634 1.332141 3,184 3,184 449 3,633

293 SOLDIERS RELIEF 1,291 0.015978 38 38 4 42

294 VETS TRUST 12,588 0.155796 373 373 50 423

297 PUBLIC ACT 302 2,962 0.036659 87 87 10 97

298 PLAT BOOK 10,475 0.129645 310 310 39 349

498 YOUTH CAMP 458,676 5.676842 13,572 13,572 1,912 15,484

549 CONSTRUCTION CODE 100,775 1.247250 2,982 2,982 418 3,400

564 EDC 44,076 0.545510 1,305 1,305 181 1,486

581 AIRPORT 11,033 0.136551 326 326 42 368

Schedule .4 Total for DEPT COORD 8,079,773 99.999981 239,084 239,084 30,570 269,654

Schedule 5.4.1






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Activity - DEPT COORD

Page C-67

Allocation Basis: DOLLAR AMOUNT OF EXPENDITURES BY DEPARTMENT

Allocation Source: COUNTY AUDIT REPORT

Schedule 5.4.1






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Activity - DEPT COORD

Page C-68

Receiving Department Total DEPT COORD

101-101 BOC 2,867 2,867

101-130 TRIAL CT 27,423 27,423

101-141/F215 FOC 4,521 4,521

101-145 JURY COMM 4 4

101-191 ELECTIONS 1,371 1,371

101-210 CLERK 7,724 7,724

101-216 MISC SVCS 8,822 8,822

101-223 ADMINISTRATR 5,674 5,674

101-225 EQUALIZATN 4,635 4,635

101-229 PA 8,356 8,356

101-236 ROD 3 3

101-245 REMONUMENT 2,220 2,220

101-253 TREASURER 5,924 5,924

101-265 CTHSE/GRNDS 7,305 7,305

101-275 DRAIN COMM 328 328

101-301 SHERIFF 24,629 24,629

101-302 SECONDARY RD 2,448 2,448

101-305 COMMUN VAN 713 713

101-331 MARINE 182 182

101-332 SNOWMOBILE 49 49

101-333 ORV 330 330

101-351 JAIL 26,498 26,498

101-375 MINE INSPECT 332 332

101-648 MED EXAMINE 1,194 1,194

101-681 VETS BURIAL 169 169

101-954 INSURANCE 60,561 60,561

106 FAMILY COUNSELG 16 16

205 MDOC INMATE 1,562 1,562

208 PARKS 3,823 3,823

231 FOREST MGMT 112 112

216 PROBTN SURCHG 16 16

256 ROD AUTOMATION 520 520

261 ENHANCED 911 24,678 24,678

262 CORR OFF TRAIN 24 24

263 CONCEALED 17 17

265 DRUG 50 50

269 LAW LIBRARY 517 517

273 DRUG GOURT 4,046 4,046

280 SENIOR CITIZEN 4,670 4,670

284 ALCOHOL ASSMT 8 8

290 HUMAN SVCS 31 31

292 CHILD CARE 3,633 3,633

293 SOLDIERS RELIEF 42 42

294 VETS TRUST 423 423

297 PUBLIC ACT 302 97 97

298 PLAT BOOK 349 349

498 YOUTH CAMP 15,484 15,484

549 CONSTRUCTION CODE 3,400 3,400

564 EDC 1,486 1,486

581 AIRPORT 368 368

Direct Bill 0 0

Schedule 5.5






MAXCAP11/8/2018 8:09:41 PM

Page C-69

Receiving Department Total DEPT COORD

Total 269,654 269,654

Schedule 5.5






MAXCAP11/8/2018 8:09:41 PM

Page C-70

The County Treasurer's department is responsible for the cash management and revenue management for Iron County. The accounting services provided for by the Treasurer's office include the maintaining and reconciling of bank accounts, overall control of the general ledger, and departmental receipting. Cash and revenue management of the general ledger include posting, monitoring, and reconciliation for revenue collected by other departments, current taxes collected by local governmental entities, the sale of dog licenses, and delinquent taxes, as well as the signing of disbursements. For plan purposes, the costs associated with the services provided by the Treasurer's department have been segregated into three categories: general fund cash and revenue accounting, non-general fund cash and revenue accounting, and general government cash and revenue accounting. Costs for the Treasurer's services including wages and fringes have been distributed between the three functions based on the number of cash and revenue transactions posted to the general ledger, and have been certified and approved by the County Treasurer. These activities perpetuate internal control, which is an integral part of the entire County accounting system. All departments and grant programs benefit from this service because all transactions are performed in a manner, which gives all concerned parties reasonable assurance that assets are managed properly.

Accounting – Cash/Revenue - General Fund - costs relating to the general fund for accounting services provided by the Treasurer's office have been identified and distributed based on the number of general ledger transactions posted by benefiting department. All general fund departments benefit from the services provided by the treasurer's office including cash and revenue accounting, as well as the control over disbursements. Compensation for this service is allowable under Federal Register Title 2 CFR Part 200, "Accounting".

(Note: costs relating to the general fund tax revenue and dog licenses collected in the Treasurer's office have been segregated and have not been allocated in this plan).

Accounting – Cash/Revenue- Other Funds - costs relating to the accounting services, which are provided by the Treasurer's office for special revenue funds, enterprise funds, and internal service funds have been identified and distributed within this function. This cost has been distributed based on the number of cash and revenue transactions posted to the general ledger by fund. Compensation for this service is allowable under Federal Register Title 2 CFR Part 225, "Accounting".

General Government - Costs relating to the accounting services provided by the Treasurer’s office which relate to general fund tax accounting, dog licenses collected in the Treasurer’s office, debt service funds, bond funds, delinquent tax funds, and trust and agency funds have been identified by this plan as general government, and have not been distributed.

Note: The Treasurer's office provides other services such as tax certifications and other miscellaneous services, in addition to the services described above. A fee is charged for these services. The expenses for the Treasurer’s office have been reduced by revenue received by these services and spread to the functions based on the cash and revenue transaction count.








For Department 101-253 TREASURER

Page C-71



Cost Adjustments:

611.000 TREAS SVCS -2,950

Total Departmental Cost Adjustments: -2,950 -2,950

Inbound Costs:

101-210 CLERK 5,670 2,110 7,780

101-216 MISC SVCS 26,348 675 27,023

101-216 COMPUTER 6,562 182 6,744

101-223 ADMINISTRATR 5,193 731 5,924

101-253 TREASURER 2,897 2,897

101-265 CTHSE/GRNDS 14,097 14,097

101-954 INSURANCE 3,837 3,837

101-956/957 FRINGES 105 105



Schedule 6.2






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Page C-72

Total G&A GF ACCOUNTING NON-GF ACCOUNTG

GENERAL GOV'T**

Wages & Benefits

SALARIES & WAGES 116,225 0 38,006 51,139 27,080

FRINGE BENEFITS 47,666 0 15,587 20,973 11,106


728.000 OFFICE SUPP 963 0 315 424 224

802.000 MEMBERSHIP 322 0 105 142 75

807.000 PROF SVCS 1,459 0 477 642 340

817.000 COMPUTER SUP 2,078 0 680 914 484

817.500 SOFTW SUPPOR 0 0 0 0 0

818.000 COMPUTER SUP 2,461 0 805 1,083 573

850.000 TELEPHONE 585 0 191 258 136

860.000 TRAVEL 503 0 164 222 117

901.000 ADVERTISING 232 0 0 0 232

931.000 OFF EQ R&M 2,324 0 760 1,023 541

957.000 CONFERENCE 175 0 57 77 41

978.000 OFF EQ/FURN 500 0 164 219 117

AUDIT ADJ 0 0 0 0 0

Departmental Total


Deductions


Cost Adjustments

611.000 TREAS SVCS (2,950) 0 (965) (1,298) (687)

Functional Cost 172,543 0 56,346 75,818 40,379

Allocation Step 1


Reallocate Admin Costs 0 0 0 0


1st Allocation 165,738 0 70,661 95,077 0

Allocation Step 2



2nd Allocation 18,911 0 8,047 10,864 0

Total For 101-253 TREASURER

Schedule .3 Total 184,649 0 78,708 105,941 0

Schedule 6.3







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Page C-73

Allocation Basis: NUMBER OF GF ACCOUNTING TRANSACTIONS BY DEPARTMENT



UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 159 2.535885 1,792 1,792 247 2,039

101-130 TRIAL CT 1,274 20.318980 14,366 14,366 2,043 16,409

101-141/F215 FOC 274 4.370016 3,087 3,087 425 3,512

101-145 JURY COMM 1 0.015949 10 10 1 11

101-191 ELECTIONS 77 1.228070 868 868 117 985

101-210 CLERK 374 5.964912 4,215 4,215 4,215

101-216 MISC SVCS 204 3.253589 2,298 2,298 2,298

101-223 ADMINISTRATR 268 4.274322 3,018 3,018 3,018

101-225 EQUALIZATN 201 3.205742 2,265 2,265 313 2,578

101-229 PA 386 6.156300 4,351 4,351 599 4,950

101-236 ROD 12 0.191388 136 136 17 153

101-245 REMONUMENT 19 0.303030 214 214 26 240

101-253 TREASURER 257 4.098884 2,897 2,897 2,897

101-265 CTHSE/GRNDS 411 6.555024 4,631 4,631 637 5,268

101-275 DRAIN COMM 48 0.765550 539 539 72 611

101-301 SHERIFF 882 14.066986 9,941 9,941 1,372 11,313

101-302 SECONDARY RD 196 3.125997 2,209 2,209 307 2,516

101-303 SHERIFF 14 0.223285 158 158 18 176

101-305 COMMUN VAN 66 1.052632 743 743 100 843

101-331 MARINE 26 0.414673 294 294 37 331

101-332 SNOWMOBILE 9 0.143541 101 101 12 113

101-333 ORV 29 0.462520 327 327 42 369

101-351 JAIL 753 12.009569 8,488 8,488 1,173 9,661

101-375 MINE INSPECT 42 0.669856 472 472 60 532

101-648 MED EXAMINE 70 1.116427 789 789 107 896

101-654 MICROFILM 1 0.015949 10 10 1 11

101-681 VETS BURIAL 19 0.303030 214 214 26 240

101-731 COOP EXT 8 0.127592 90 90 10 100

101-954 INSURANCE 42 0.669856 472 472 60 532

101-956/957 FRINGES 96 1.531100 1,082 1,082 147 1,229

OTHER 52 0.829346 584 584 78 662

Schedule .4 Total for GF ACCOUNTING 6,270 100.000000 70,661 70,661 8,047 78,708

Schedule 6.4.1



Based on the Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department 101-253 TREASURER


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Activity - GF ACCOUNTING

Page C-74

Allocation Basis: NUMBER OF CASH & REVENUE TRANSACTIONS BY NON-GF DEPT

Allocation Source: GENERAL LEDGER DETAIL REPORT


UnitsAllocation

PctGross


AllocationStep 1


101-141/F215 FOC 43 0.570141 540 540 58 598

106 FAMILY COUNSELG 71 0.941395 895 895 99 994

200 911 EQUIPMENT 45 0.596659 566 566 60 626

201 ROAD 176 2.333599 2,218 2,218 254 2,472

205 MDOC INMATE 56 0.742509 706 706 78 784

208 PARKS 388 5.144524 4,890 4,890 559 5,449

211 MTCE OF EFFORT 128 1.697163 1,614 1,614 183 1,797

231 FOREST MGMT 30 0.397772 378 378 39 417

216 PROBTN SURCHG 30 0.397772 378 378 39 417

221 HEALTH 77 1.020949 970 970 107 1,077

255 HOMESTEAD 13 0.172368 164 164 17 181

256 ROD AUTOMATION 253 3.354548 3,189 3,189 365 3,554

261 ENHANCED 911 993 13.166269 12,516 12,516 1,430 13,946

262 CORR OFF TRAIN 725 9.612835 9,139 9,139 1,044 10,183

263 CONCEALED 98 1.299390 1,234 1,234 139 1,373

264 DRUG 16 0.212145 202 202 20 222

265 DRUG 23 0.304959 290 290 29 319

269 LAW LIBRARY 23 0.304959 290 290 29 319

273 DRUG GOURT 243 3.221957 3,063 3,063 350 3,413

280 SENIOR CITIZEN 93 1.233095 1,173 1,173 131 1,304

284 ALCOHOL ASSMT 44 0.583400 554 554 59 613

290 HUMAN SVCS 42 0.556881 528 528 58 586

291 MCF 452 5.993105 5,699 5,699 649 6,348

292 CHILD CARE 347 4.600902 4,374 4,374 501 4,875

293 SOLDIERS RELIEF 51 0.676213 642 642 70 712

294 VETS TRUST 7 0.092814 88 88 8 96

297 PUBLIC ACT 302 33 0.437550 417 417 43 460

298 PLAT BOOK 99 1.312649 1,248 1,248 139 1,387

486 CDBG GRANT 15 0.198886 190 190 18 208

498 YOUTH CAMP 415 5.502519 5,230 5,230 595 5,825

549 CONSTRUCTION CODE 2,075 27.512594 26,172 26,172 3,071 29,243

564 EDC 79 1.047468 995 995 111 1,106

581 AIRPORT 91 1.206577 1,147 1,147 127 1,274

OTHER 268 3.553434 3,378 3,378 385 3,763Schedule .4 Total for NON-GF ACCOUNTG 7,542 100.000000 95,077 95,077 10,864 105,941

Schedule 6.4.2



Based on the Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department 101-253 TREASURER


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Activity - NON-GF ACCOUNTG

Page C-75

Receiving Department Total GF ACCOUNTINGNON-GF

ACCOUNTG

101-101 BOC 2,039 2,039 0

101-130 TRIAL CT 16,409 16,409 0

101-141/F215 FOC 4,110 3,512 598

101-145 JURY COMM 11 11 0

101-191 ELECTIONS 985 985 0

101-210 CLERK 4,215 4,215 0

101-216 MISC SVCS 2,298 2,298 0

101-223 ADMINISTRATR 3,018 3,018 0

101-225 EQUALIZATN 2,578 2,578 0

101-229 PA 4,950 4,950 0

101-236 ROD 153 153 0

101-245 REMONUMENT 240 240 0

101-253 TREASURER 2,897 2,897 0

101-265 CTHSE/GRNDS 5,268 5,268 0

101-275 DRAIN COMM 611 611 0

101-301 SHERIFF 11,313 11,313 0

101-302 SECONDARY RD 2,516 2,516 0

101-303 SHERIFF 176 176 0

101-305 COMMUN VAN 843 843 0

101-331 MARINE 331 331 0

101-332 SNOWMOBILE 113 113 0

101-333 ORV 369 369 0

101-351 JAIL 9,661 9,661 0

101-375 MINE INSPECT 532 532 0

101-648 MED EXAMINE 896 896 0

101-654 MICROFILM 11 11 0

101-681 VETS BURIAL 240 240 0

101-731 COOP EXT 100 100 0

101-954 INSURANCE 532 532 0

101-956/957 FRINGES 1,229 1,229 0

106 FAMILY COUNSELG 994 0 994

200 911 EQUIPMENT 626 0 626

201 ROAD 2,472 0 2,472

205 MDOC INMATE 784 0 784

208 PARKS 5,449 0 5,449

211 MTCE OF EFFORT 1,797 0 1,797

231 FOREST MGMT 417 0 417

216 PROBTN SURCHG 417 0 417

221 HEALTH 1,077 0 1,077

255 HOMESTEAD 181 0 181

256 ROD AUTOMATION 3,554 0 3,554

261 ENHANCED 911 13,946 0 13,946

262 CORR OFF TRAIN 10,183 0 10,183

263 CONCEALED 1,373 0 1,373

264 DRUG 222 0 222

265 DRUG 319 0 319

269 LAW LIBRARY 319 0 319

273 DRUG GOURT 3,413 0 3,413

280 SENIOR CITIZEN 1,304 0 1,304

284 ALCOHOL ASSMT 613 0 613

290 HUMAN SVCS 586 0 586

291 MCF 6,348 0 6,348

Schedule 6.5






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Page C-76

Receiving Department Total GF ACCOUNTINGNON-GF

ACCOUNTG

292 CHILD CARE 4,875 0 4,875

293 SOLDIERS RELIEF 712 0 712

294 VETS TRUST 96 0 96

297 PUBLIC ACT 302 460 0 460

298 PLAT BOOK 1,387 0 1,387

486 CDBG GRANT 208 0 208

498 YOUTH CAMP 5,825 0 5,825

549 CONSTRUCTION CODE 29,243 0 29,243

564 EDC 1,106 0 1,106

581 AIRPORT 1,274 0 1,274

OTHER 4,425 662 3,763

Direct Bill 0 0 0

Total 184,649 78,708 105,941

Schedule 6.5






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Page C-77

The Courthouse and Grounds Department is responsible for the operation and maintenance of County owned facilities. The buildings that this department maintains include the Courthouse and New County Building. Costs of the department are related to providing office space for County departments and grant programs. The department performs necessary maintenance, repair, or upkeep programs to keep all office space in an efficient operating condition. These costs include grounds salaries, fringes, and travel costs related to operating County facilities. The maintenance employees are assigned 100% to the county facilities based on assigned responsibilities, and are spread to the benefiting buildings based on the total square footage of each building, and further allocated within the buildings based on occupant square footage, which is allowable under Title 2 CFR Part 200, formerly OMB Circular A-87, Attachment B, Section 29 ‘’Maintenance, Operations, And Repairs". Since all activities use the same allocation base of square footage, no additional documentation is required according to generally accepted practices of the governmental unit. The plan segregates costs of the facilities as follows:

Courthouse - related costs for the Courthouse are allocated based on assigned square footage by occupant department. All areas received essentially the same type and level of service.

New County Building - related costs for the New County Building are allocated based on assigned square footage by occupant department. All areas received essentially the same type and level of service.








For Department 101-265 CTHSE/GRNDS

Page C-78



Cost Adjustments:

101.351.920 UTILITY 70,791

F470 CTHSE REPAIRS 58,064


Inbound Costs:

101-210 CLERK 7,192 2,666 9,858

101-216 MISC SVCS 23,731 608 24,339

101-216 COMPUTER 5,709 158 5,867

101-223 ADMINISTRATR 6,402 903 7,305

101-253 TREASURER 4,631 637 5,268

101-265 CTHSE/GRNDS 6,863 6,863

101-954 INSURANCE 6,000 6,000

101-956/957 FRINGES 90 90



Schedule 7.2






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Page C-79

Total G&A COURTHOUSE NEW COUNTY BLDG

Wages & Benefits

SALARIES & WAGES 101,113 0 52,690 48,423

FRINGE BENEFITS 35,547 0 18,524 17,023


742.000 GAS/OIL 611 0 318 293

775.000 R&M SUPPLIES 611 0 611 0

776.000 JANITOR SUPP 3,741 0 3,741 0

850.000 TELEPHONE 277 0 144 133

855.000 MERIT CABLE 3,378 0 1,760 1,618

860.000 TRAVEL 192 0 100 92

920.000 UTILITIES 46,961 0 46,961 0

924.000 GARBAGE REMO 3,096 0 1,613 1,483

932.000 BLDG R&M 7,989 0 4,163 3,826

934.000 SVC CONTRAC 1,762 0 918 844

932.000 VEH R&M 384 0 200 184

938.000 ELEVATOR 6,376 0 6,376 0

939.000 SNOW REMOVL 230 0 120 110

934.500 SNOWPLOWING 1,556 0 811 745

977.000 EQUIPMENT 2,237 0 1,166 1,071

991.000 VIDEO EQUIP 285 0 149 136

Departmental Total


Deductions

*Total Disallowed Costs 0 0 0 0

Cost Adjustments

101.351.920 UTILITY 70,791 0 0 70,791

F470 CTHSE REPAIRS 58,064 0 58,064 0

Functional Cost 345,201 0 198,429 146,772

Allocation Step 1

Inbound - All Others 47,665 0 24,840 22,825

Reallocate Admin Costs 0 0 0

Unallocated Costs 0 0 0 0

1st Allocation 392,866 0 223,269 169,597

Allocation Step 2

Inbound - All Others 17,925 0 9,374 8,551

2nd Allocation 17,925 0 9,374 8,551

Total For 101-265 CTHSE/GRNDS

Schedule .3 Total 410,791 0 232,643 178,148

Schedule 7.3




Based on the Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department 101-265 CTHSE/GRNDS


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Page C-80




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 800 5.071315 11,322 11,322 606 11,928

101-130 TRIAL CT 2,295 14.548336 32,483 32,483 1,745 34,228

101-131 CIRCUIT CT 3,837 24.323297 54,307 54,307 2,939 57,246

101-145 JURY COMM 123 0.779715 1,740 1,740 92 1,832

101-210 CLERK 984 6.237718 13,926 13,926 13,926

101-223 ADMINISTRATR 1,000 6.339144 14,155 14,155 14,155

101-225 EQUALIZATN 950 6.022187 13,447 13,447 722 14,169

101-236 ROD 950 6.022187 13,447 13,447 722 14,169

101-253 TREASURER 996 6.313788 14,097 14,097 14,097

101-265 CTHSE/GRNDS 485 3.074485 6,863 6,863 6,863

101-602 ANIMAL CONT 100 0.633914 1,415 1,415 72 1,487

101-654 MICROFILM 460 2.916006 6,509 6,509 350 6,859

101-731 COOP EXT 1,050 6.656101 14,860 14,860 800 15,660

OTHER 1,745 11.061807 24,698 24,698 1,326 26,024

Schedule .4 Total for COURTHOUSE 15,775 100.000000 223,269 223,269 9,374 232,643

Schedule 7.4.1



Based on the Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department 101-265 CTHSE/GRNDS


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Activity - COURTHOUSE

Page C-81




UnitsAllocation

PctGross


AllocationStep 1


101-130 TRIAL CT 800 5.518002 9,358 9,358 470 9,828

101-141/F215 FOC 724 4.993792 8,468 8,468 424 8,892

101-229 PA 1,474 10.166920 17,242 17,242 872 18,114

101-351 JAIL 11,247 77.576218 131,569 (70,791) 60,778 6,638 67,416

261 ENHANCED 911 253 1.745068 2,960 2,960 147 3,107Schedule .4 Total for NEW COUNTY BLDG 14,498 100.000000 169,597 (70,791) 98,806 8,551 107,357

Direct Billed 70,791 70,791 70,791Schedule .3 Total for NEW COUNTY BLDG 14,498 100.000000 0 169,597 8,551 178,148

Schedule 7.4.2



Based on the Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department 101-265 CTHSE/GRNDS


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Page C-82

Receiving Department Total COURTHOUSENEW COUNTY

BLDG

101-101 BOC 11,928 11,928 0

101-130 TRIAL CT 44,056 34,228 9,828

101-131 CIRCUIT CT 57,246 57,246 0

101-141/F215 FOC 8,892 0 8,892

101-145 JURY COMM 1,832 1,832 0

101-210 CLERK 13,926 13,926 0

101-223 ADMINISTRATR 14,155 14,155 0

101-225 EQUALIZATN 14,169 14,169 0

101-229 PA 18,114 0 18,114

101-236 ROD 14,169 14,169 0

101-253 TREASURER 14,097 14,097 0

101-265 CTHSE/GRNDS 6,863 6,863 0

101-351 JAIL 67,416 0 67,416

101-602 ANIMAL CONT 1,487 1,487 0

101-654 MICROFILM 6,859 6,859 0

101-731 COOP EXT 15,660 15,660 0

261 ENHANCED 911 3,107 0 3,107

OTHER 26,024 26,024 0

Direct Bill 70,791 0 70,791

Total 410,791 232,643 178,148

Schedule 7.5






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Page C-83

Iron County accounts for the property, fleet, and general liability insurance for the county’s departments, within the general fund activity 101-954.

Iron County purchases a policy from a private company, which includes property, liability, and auto insurance coverage. The County maintains these and other coverages to protect the County from liability due to losses and thefts. The following coverages are standard business policies needed by all organizations:

Courthouse - property insurance associated with the Courthouse was spread to this function. This cost provides blanket protection on all real and business/personal property at the facility. Costs associated with this function are distributed to departments based on the usable square footage by occupant department.

New County Building - property insurance associated with the New County Building was spread to this function. This cost provides blanket protection on all real and business/personal property at the facility. Costs associated with this function are distributed to departments based on the usable square footage by occupant department.

Other Property - property insurance associated with the other county facilities were spread to this function. This cost provides blanket protection on all real and business/personal property at the office building. Costs associated with this function are distributed to departments based on the dollar amount of insured building values by department.

Vehicle Insurance – costs related to insuring the county vehicles have been identified within this function, and allocated to the benefiting departments based on the number of vehicles assigned.

General Liability Insurance - was acquired to provide broad coverage against bodily injury, property damage liability, contractor's liability, employee portion of errors and omissions coverage, etc. Costs have been distributed to all County departments.

The basis of allocation is the dollar amount of budgeted expenditures by each department. The allocation base is readily available and verifiable. This base reflects that condition by distributing the total cost of providing this service to each department in proportion to each department's total expenditures..

NOTE: Distribution of insurance costs are allowable under Title 2 CFR Part 200, formerly OMB Circular A-87, FMC 74-4, Attachment B, Section B, Paragraph 4.








For Department 101-954 INSURANCE

Page C-84



Deductions:

913.10 LIAB INSURAN -655

911.000 WORKER COMP -35,675

912.00 COBRA EXPENSES -300


Inbound Costs:

101-210 CLERK 507 185 692

101-216 MISC SVCS 345 9 354

101-223 ADMINISTRATR 53,022 7,539 60,561

101-253 TREASURER 472 60 532

101-954 INSURANCE 31,302 31,302



Schedule 8.2






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Page C-85

Total G&A CRTHSE PROP INS NEW COUNTY BLDG

OTHER PROP INS

Wages & Benefits

SALARIES & WAGES 0 0 0 0 0



913.000 LIABILITY 121,816 0 7,589 11,439 9,818

913.000 REIMB-MMRMA (17,962) 1 (1,119) (1,687) (1,448)

913.000 PPD ADJ (41,116) 1 (2,562) (3,861) (3,314)

913.000 PPD REVERSL 79,395 0 4,946 7,455 6,399

*913.10 LIAB INSURAN 655 0 0 0 0

913.300 TAX BOND 972 0 0 0 0

*911.000 WORKER COMP 35,675 0 0 0 0

*912.00 COBRA EXPENSES 300 0 0 0 0

Departmental Total


Deductions

*Total Disallowed Costs (36,630) 0 0 0 0

Functional Cost 143,105 2 8,854 13,346 11,455

Allocation Step 1


Reallocate Admin Costs (2) 0 0 0


1st Allocation 197,451 0 12,239 18,448 15,839

Allocation Step 2


2nd Allocation 39,095 0 2,433 3,668 3,152

Total For 101-954 INSURANCE

Schedule .3 Total 236,546 0 14,672 22,116 18,991

Schedule 8.3







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Page C-86

VEHICLE INSUR LIABILITY INSUR

Wages & Benefits

SALARIES & WAGES 0 0

FRINGE BENEFITS 0 0


913.000 LIABILITY 6,103 86,867

913.000 REIMB-MMRMA (900) (12,809)

913.000 PPD ADJ (2,060) (29,320)

913.000 PPD REVERSL 3,978 56,617

*913.10 LIAB INSURAN 0 0

913.300 TAX BOND 0 972

*911.000 WORKER COMP 0 0

*912.00 COBRA EXPENSES 0 0

Departmental Total


Deductions

*Total Disallowed Costs 0 0

Functional Cost 7,121 102,327

Allocation Step 1



Unallocated Costs 0 0

1st Allocation 9,844 141,081

Allocation Step 2


2nd Allocation 1,957 27,885

Total For 101-954 INSURANCE

Schedule .3 Total 11,801 168,966

Schedule 8.3







MAXCAP11/8/2018 8:09:47 PM

Page C-87




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 800 5.071315 621 621 156 777

101-130 TRIAL CT 2,295 14.548336 1,780 1,780 454 2,234

101-131 CIRCUIT CT 3,837 24.323297 2,987 2,987 765 3,752

101-145 JURY COMM 123 0.779715 95 95 24 119

101-210 CLERK 984 6.237718 762 762 762

101-223 ADMINISTRATR 1,000 6.339144 775 775 775

101-225 EQUALIZATN 950 6.022187 735 735 185 920

101-236 ROD 950 6.022187 735 735 185 920

101-253 TREASURER 996 6.313788 772 772 772

101-265 CTHSE/GRNDS 485 3.074485 376 376 376

101-602 ANIMAL CONT 100 0.633914 78 78 19 97

101-654 MICROFILM 460 2.916006 357 357 93 450

101-731 COOP EXT 1,050 6.656101 813 813 208 1,021

OTHER 1,745 11.061807 1,353 1,353 344 1,697Schedule .4 Total for CRTHSE PROP INS 15,775 100.000000 12,239 12,239 2,433 14,672

Schedule 8.4.1



Based on the Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department 101-954 INSURANCE


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Activity - CRTHSE PROP INS

Page C-88




UnitsAllocation

PctGross


AllocationStep 1


101-130 TRIAL CT 800 5.518002 1,018 1,018 203 1,221

101-141/F215 FOC 724 4.993792 920 920 181 1,101

101-229 PA 1,474 10.166920 1,876 1,876 372 2,248

101-351 JAIL 11,247 77.576218 14,311 14,311 2,849 17,160

261 ENHANCED 911 253 1.745068 323 323 63 386Schedule .4 Total for NEW COUNTY BLDG 14,498 100.000000 18,448 18,448 3,668 22,116

Schedule 8.4.2





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Page C-89

Allocation Basis: DOLLAR AMOUNT OF INSURED VALUES BY DEPARTMENT

Allocation Source: STATEMENT OF VALUES


UnitsAllocation

PctGross


AllocationStep 1


280 SENIOR CITIZEN 13,411.44 19.293069 3,056 3,056 608 3,664

498 YOUTH CAMP 25,332.92 36.442751 5,773 5,773 1,151 6,924

561 FAIRGROUNDS 15,031.32 21.623353 3,424 3,424 680 4,104

581 AIRPORT 482.66 0.694332 110 110 22 132

OTHER 15,255.95 21.946495 3,476 3,476 691 4,167

Schedule .4 Total for OTHER PROP INS 69,514.29 100.000000 15,839 15,839 3,152 18,991

Schedule 8.4.3





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Activity - OTHER PROP INS

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Allocation Basis: NUMBER OF VEHICLES ASSIGNED BY DEPARTMENT

Allocation Source: FIXED ASSET LISTING


UnitsAllocation

PctGross


AllocationStep 1


101-265 CTHSE/GRNDS 3 18.750000 1,846 1,846 1,846

101-301 SHERIFF 5 31.250000 3,076 3,076 752 3,828

208 PARKS 1 6.250000 615 615 149 764

498 YOUTH CAMP 6 37.500000 3,692 3,692 907 4,599

OTHER 1 6.250000 615 615 149 764

Schedule .4 Total for VEHICLE INSUR 16 100.000000 9,844 9,844 1,957 11,801

Schedule 8.4.4





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Activity - VEHICLE INSUR

Page C-91


UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 84,974 1.051703 1,485 1,485 459 1,944

101-130 TRIAL CT 812,238 10.052875 14,183 14,183 4,444 18,627

101-141/F215 FOC 133,912 1.657397 2,337 2,337 724 3,061

101-145 JURY COMM 134 0.001658 3 3 3

101-191 ELECTIONS 40,659 0.503227 709 709 220 929

101-210 CLERK 261,060 3.231077 4,559 4,559 4,559

101-216 MISC SVCS 298,126 3.689834 5,206 5,206 5,206

101-223 ADMINISTRATR 191,748 2.373219 3,348 3,348 3,348

101-225 EQUALIZATN 137,238 1.698562 2,396 2,396 742 3,138

101-229 PA 247,430 3.062382 4,319 4,319 1,339 5,658

101-245 REMONUMENT 65,738 0.813623 1,148 1,148 355 1,503

101-253 TREASURER 175,493 2.172035 3,065 3,065 3,065

101-265 CTHSE/GRNDS 216,346 2.677663 3,778 3,778 3,778

101-275 DRAIN COMM 9,845 0.121849 171 171 51 222

101-301 SHERIFF 729,551 9.029478 12,740 12,740 3,957 16,697

101-302 SECONDARY RD 72,467 0.896907 1,264 1,264 392 1,656

101-305 COMMUN VAN 21,176 0.262090 370 370 114 484

101-331 MARINE 5,484 0.067874 95 95 29 124

101-332 SNOWMOBILE 1,489 0.018429 26 26 7 33

101-333 ORV 9,902 0.122555 171 171 51 222

101-351 JAIL 784,882 9.714296 13,705 13,705 4,255 17,960

101-375 MINE INSPECT 9,974 0.123446 172 172 51 223

101-648 MED EXAMINE 35,493 0.439288 620 620 192 812

101-681 VETS BURIAL 5,040 0.062379 88 88 27 115

101-954 INSURANCE 1,791,735 22.175871 31,302 31,302 31,302

106 FAMILY COUNSELG 500 0.006188 8 8 2 10

205 MDOC INMATE 46,292 0.572945 808 808 249 1,057

208 PARKS 113,268 1.401891 1,978 1,978 614 2,592

231 FOREST MGMT 3,401 0.042093 59 59 18 77

216 PROBTN SURCHG 506 0.006263 8 8 2 10

256 ROD AUTOMATION 15,494 0.191766 270 270 82 352

261 ENHANCED 911 730,969 9.047028 12,765 12,765 3,963 16,728

262 CORR OFF TRAIN 750 0.009283 13 13 3 16

263 CONCEALED 551 0.006820 9 9 3 12

265 DRUG 1,500 0.018565 26 26 7 33

269 LAW LIBRARY 15,419 0.190837 269 269 81 350

273 DRUG GOURT 119,793 1.482649 2,092 2,092 648 2,740

280 SENIOR CITIZEN 138,353 1.712362 2,415 2,415 748 3,163

284 ALCOHOL ASSMT 277 0.003428 5 5 1 6

290 HUMAN SVCS 942 0.011659 17 17 4 21

292 CHILD CARE 107,634 1.332160 1,880 1,880 581 2,461

293 SOLDIERS RELIEF 1,291 0.015978 22 22 6 28

294 VETS TRUST 12,588 0.155799 219 219 69 288

297 PUBLIC ACT 302 2,962 0.036660 51 51 15 66

298 PLAT BOOK 10,475 0.129647 181 181 56 237

498 YOUTH CAMP 458,676 5.676923 8,008 8,008 2,484 10,492

549 CONSTRUCTION CODE 100,775 1.247268 1,759 1,759 544 2,303

564 EDC 44,076 0.545518 768 768 238 1,006

581 AIRPORT 11,033 0.136553 191 191 58 249

Schedule .4 Total for LIABILITY INSUR 8,079,659 100.000000 141,081 141,081 27,885 168,966

Schedule 8.4.5





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Activity - LIABILITY INSUR

Page C-92

Allocation Basis: DOLLAR AMOUNT OF EXPENDITURES BY DEPARTMENT

Allocation Source: COUNTY AUDIT REPORT

Schedule 8.4.5





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Activity - LIABILITY INSUR

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Receiving Department Total CRTHSE PROP INSNEW COUNTY

BLDG OTHER PROP INS VEHICLE INSUR

101-101 BOC 2,721 777 0 0 0

101-130 TRIAL CT 22,082 2,234 1,221 0 0

101-131 CIRCUIT CT 3,752 3,752 0 0 0

101-141/F215 FOC 4,162 0 1,101 0 0

101-145 JURY COMM 122 119 0 0 0

101-191 ELECTIONS 929 0 0 0 0

101-210 CLERK 5,321 762 0 0 0

101-216 MISC SVCS 5,206 0 0 0 0

101-223 ADMINISTRATR 4,123 775 0 0 0

101-225 EQUALIZATN 4,058 920 0 0 0

101-229 PA 7,906 0 2,248 0 0

101-236 ROD 920 920 0 0 0

101-245 REMONUMENT 1,503 0 0 0 0

101-253 TREASURER 3,837 772 0 0 0

101-265 CTHSE/GRNDS 6,000 376 0 0 1,846

101-275 DRAIN COMM 222 0 0 0 0

101-301 SHERIFF 20,525 0 0 0 3,828

101-302 SECONDARY RD 1,656 0 0 0 0

101-305 COMMUN VAN 484 0 0 0 0

101-331 MARINE 124 0 0 0 0

101-332 SNOWMOBILE 33 0 0 0 0

101-333 ORV 222 0 0 0 0

101-351 JAIL 35,120 0 17,160 0 0

101-375 MINE INSPECT 223 0 0 0 0

101-602 ANIMAL CONT 97 97 0 0 0

101-648 MED EXAMINE 812 0 0 0 0

101-654 MICROFILM 450 450 0 0 0

101-681 VETS BURIAL 115 0 0 0 0

101-731 COOP EXT 1,021 1,021 0 0 0

101-954 INSURANCE 31,302 0 0 0 0


205 MDOC INMATE 1,057 0 0 0 0

208 PARKS 3,356 0 0 0 764

231 FOREST MGMT 77 0 0 0 0



261 ENHANCED 911 17,114 0 386 0 0


263 CONCEALED 12 0 0 0 0

265 DRUG 33 0 0 0 0

269 LAW LIBRARY 350 0 0 0 0

273 DRUG GOURT 2,740 0 0 0 0

280 SENIOR CITIZEN 6,827 0 0 3,664 0


290 HUMAN SVCS 21 0 0 0 0

292 CHILD CARE 2,461 0 0 0 0


294 VETS TRUST 288 0 0 0 0

297 PUBLIC ACT 302 66 0 0 0 0

298 PLAT BOOK 237 0 0 0 0

498 YOUTH CAMP 22,015 0 0 6,924 4,599

549 CONSTRUCTION CODE 2,303 0 0 0 0

Schedule 8.5






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Receiving Department Total CRTHSE PROP INSNEW COUNTY

BLDG OTHER PROP INS VEHICLE INSUR

561 FAIRGROUNDS 4,104 0 0 4,104 0

564 EDC 1,006 0 0 0 0

581 AIRPORT 381 0 0 132 0

OTHER 6,628 1,697 0 4,167 764


Total 236,546 14,672 22,116 18,991 11,801

Schedule 8.5






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Receiving Department LIABILITY INSUR

101-101 BOC 1,944

101-130 TRIAL CT 18,627

101-131 CIRCUIT CT 0

101-141/F215 FOC 3,061

101-145 JURY COMM 3

101-191 ELECTIONS 929

101-210 CLERK 4,559

101-216 MISC SVCS 5,206

101-223 ADMINISTRATR 3,348

101-225 EQUALIZATN 3,138

101-229 PA 5,658

101-236 ROD 0

101-245 REMONUMENT 1,503

101-253 TREASURER 3,065

101-265 CTHSE/GRNDS 3,778

101-275 DRAIN COMM 222

101-301 SHERIFF 16,697

101-302 SECONDARY RD 1,656

101-305 COMMUN VAN 484

101-331 MARINE 124

101-332 SNOWMOBILE 33

101-333 ORV 222

101-351 JAIL 17,960

101-375 MINE INSPECT 223

101-602 ANIMAL CONT 0

101-648 MED EXAMINE 812

101-654 MICROFILM 0

101-681 VETS BURIAL 115

101-731 COOP EXT 0

101-954 INSURANCE 31,302

106 FAMILY COUNSELG 10

205 MDOC INMATE 1,057

208 PARKS 2,592

231 FOREST MGMT 77

216 PROBTN SURCHG 10

256 ROD AUTOMATION 352

261 ENHANCED 911 16,728

262 CORR OFF TRAIN 16

263 CONCEALED 12

265 DRUG 33

269 LAW LIBRARY 350

273 DRUG GOURT 2,740

280 SENIOR CITIZEN 3,163

284 ALCOHOL ASSMT 6

290 HUMAN SVCS 21

292 CHILD CARE 2,461

293 SOLDIERS RELIEF 28

294 VETS TRUST 288

297 PUBLIC ACT 302 66

298 PLAT BOOK 237

498 YOUTH CAMP 10,492

549 CONSTRUCTION CODE 2,303

Schedule 8.5






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Receiving Department LIABILITY INSUR

561 FAIRGROUNDS 0

564 EDC 1,006

581 AIRPORT 249

OTHER 0

Direct Bill 0

Total 168,966

Schedule 8.5






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A portion of the cost of the County's employing staff is fringe benefits. The fringe benefits provided by the County include both mandatory and optional benefits. The County budgets for the cost of its Fringe Benefits for its general fund employees in general fund departments (101-956, 101-957). This plan identifies these costs as follows:

Fringes – the cost for the County Retirement, Social Security, Health, and Workers Compensation benefits have been spread to this function. The cost has been allocated to the benefiting departments based on the dollar amount of regular wages by central service and "other" departments. For plan purposes, fringes are considered to be a direct costs, except for central service departments. Costs of these benefits are allowable under Title 2 CFR Part 225, formerly OMB Circular A-87, Attachment B, Item 11 (d) "Fringe Benefits".


All applicable credits for direct charges are accounted for in the initial allocation.






For Department 101-956/957 FRINGES

Page C-98


Expenditures Per Financial Statement: 0 0

Cost Adjustments:

912.000 COBRA EXPENSES 300

Total Departmental Cost Adjustments: 300 300

Inbound Costs:

101-210 CLERK 1,158 427 1,585

101-216 MISC SVCS 357 9 366

101-253 TREASURER 1,082 147 1,229

Total Allocated Additions: 2,597 583 3,180 3,180

Total To Be Allocated: 2,897 583 3,480

Schedule 9.2






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Total G&A F/B PROCESG

Wages & Benefits

SALARIES & WAGES 0 0 0

FRINGE BENEFITS 0 0 0

Departmental Total

Expenditures Per Financial Statement 0

Deductions


Cost Adjustments

912.000 COBRA EXPENSES 300 0 300

Functional Cost 300 0 300

Allocation Step 1




1st Allocation 2,897 0 2,897

Allocation Step 2

Inbound - All Others 583 0 583

2nd Allocation 583 0 583

Total For 101-956/957 FRINGES

Schedule .3 Total 3,480 0 3,480

Schedule 9.3







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Page C-100




UnitsAllocation

PctGross


AllocationStep 1


101-101 BOC 16,672.00 0.516142 15 15 2 17

101-130 TRIAL CT 417,126.00 12.913652 375 375 90 465

101-141/F215 FOC 84,885.00 2.627924 76 76 19 95

101-210 CLERK 187,900.00 5.817128 168 168 168

101-223 ADMINISTRATR 145,846.00 4.515193 131 131 131

101-225 EQUALIZATN 89,184.00 2.761015 81 81 20 101

101-229 PA 170,100.00 5.266064 153 153 36 189

101-245 REMONUMENT 1,500.00 0.046438 1 1 1

101-253 TREASURER 116,226.00 3.598199 105 105 105

101-265 CTHSE/GRNDS 101,114.00 3.130352 90 90 90

101-275 DRAIN COMM 4,594.00 0.142224 4 4 4

101-301 SHERIFF 527,551.00 16.332260 477 477 133 610

101-302 SECONDARY RD 39,528.00 1.223733 35 35 8 43

101-303 SHERIFF 3,874.00 0.119934 2 2 2

101-305 COMMUN VAN 18,996.00 0.588090 17 17 3 20

101-331 MARINE 4,410.00 0.136528 3 3 3

101-333 ORV 8,537.00 0.264294 7 7 1 8

101-351 JAIL 391,716.00 12.126993 351 351 83 434

101-375 MINE INSPECT 7,737.00 0.239527 7 7 1 8

205 MDOC INMATE 4,948.00 0.153183 4 4 4

208 PARKS 38,003.00 1.176521 34 34 7 41

261 ENHANCED 911 426,450.00 13.202311 383 383 93 476

273 DRUG GOURT 87,132.00 2.697488 79 79 19 98

292 CHILD CARE 47,800.00 1.479823 42 42 9 51

498 YOUTH CAMP 264,098.00 8.176114 238 238 56 294


581 AIRPORT 3,433.00 0.106281 2 2 2

Schedule .4 Total for F/B PROCESG 3,227,627.00 99.922932 2,897 2,897 583 3,480

Schedule 9.4.1



Based on the Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department 101-956/957 FRINGES


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Activity - F/B PROCESG

Page C-101

Receiving Department Total F/B PROCESG

101-101 BOC 17 17

101-130 TRIAL CT 465 465

101-141/F215 FOC 95 95

101-210 CLERK 168 168

101-223 ADMINISTRATR 131 131

101-225 EQUALIZATN 101 101

101-229 PA 189 189

101-245 REMONUMENT 1 1

101-253 TREASURER 105 105

101-265 CTHSE/GRNDS 90 90

101-275 DRAIN COMM 4 4

101-301 SHERIFF 610 610

101-302 SECONDARY RD 43 43

101-303 SHERIFF 2 2

101-305 COMMUN VAN 20 20

101-331 MARINE 3 3

101-333 ORV 8 8

101-351 JAIL 434 434

101-375 MINE INSPECT 8 8

205 MDOC INMATE 4 4

208 PARKS 41 41

261 ENHANCED 911 476 476

273 DRUG GOURT 98 98

292 CHILD CARE 51 51

498 YOUTH CAMP 294 294

549 CONSTRUCTION CODE 20 20

581 AIRPORT 2 2

Direct Bill 0 0

Total 3,480 3,480

Schedule 9.5






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Page C-102

808 Moorefield Park Drive, Suite 205 | Richmond, VA 23236 | (804) 323-3535

Central Services Cost Allocation Plan Iron County, Michigan

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Transcript of Central Services Cost Allocation Plan Iron County, Michigan