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Central Services Cost Allocation Plan Monroe County, Michigan
FY 2017 Cost Allocation Plan
Based on actual expenditures for Year Ended December 31, 2017
Central Services Cost Allocation Plan
Monroe County, Michigan FY 2017
Cost Allocation Plan
Based on actual expenditures for the Year Ended December 31, 2017
TITLE 2 OF THE CFR, PART 200
CERTIFICATION OF COST ALLOCATION PLAN
This is to certify that I have reviewed the cost allocation plan submitted herewith and to
the best of my knowledge and belief:
1.) All costs included in this proposal for the fiscal year ended December 31, 2017 to
establish cost allocations or billings for the year beginning January 1, 2019, are allowable in
accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards and the Federal award(s) to which
they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost
allocation plan.
2.) All costs included in this proposal are properly allocable to Federal awards on the
basis of a beneficial or causal relationship between the expenses incurred and the awards to
which they are allocated in accordance with applicable requirements. Further, the same costs
that have been treated as indirect costs have not been claimed as direct costs. Similar types of
costs have been accounted for consistently.
I declare that the foregoing is true and correct.
Monroe County, Michigan
Signature: Name of Official: Michael Bosanac Title: Administrator/CFO Date: 8/24/18
Section A: Cost Allocation Methodology and Process .............................................................................................................................................................. A-1
Section B: Organizational Chart .................................................................................................................................................................................................. B-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-25
Schedule C - Summary Of Allocated Costs ............................................................................................................................................. C-28
Schedule D - Detail Of Allocated Costs .................................................................................................................................................... C-31
Schedule E - Summary Of Allocation Basis ............................................................................................................................................. C-43
Building Depreciation ................................................................................................................................................................................................... C-45
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-45
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-46
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-47
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-50
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-59
Equipment Depreciation .............................................................................................................................................................................................. C-61
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-61
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-62
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-63
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-64
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-65
Board of Commissioners ............................................................................................................................................................................................. C-66
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-66
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-67
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-68
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-69
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-70
County Administrator ................................................................................................................................................................................................... C-71
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-71
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-72
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-73
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-74
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-76
County Clerk ................................................................................................................................................................................................................ C-78
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-78
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-79
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-80
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-81
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-82
Finance Department .................................................................................................................................................................................................... C-83
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-83
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-84
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-85
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-86
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-92
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Table of Contents
Information Services .................................................................................................................................................................................................... C-95
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-95
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-97
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-98
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-100
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-108
Telephone Support .................................................................................................................................................................................................... C-112
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-112
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-113
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-114
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-115
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-117
Human Resources ..................................................................................................................................................................................................... C-119
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-119
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-120
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-121
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-122
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-124
Treasurer ................................................................................................................................................................................................................... C-126
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-126
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-127
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-128
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-129
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-134
Parks Maintenance .................................................................................................................................................................................................... C-137
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-137
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-138
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-139
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-140
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-142
Property Maintenance ............................................................................................................................................................................................... C-143
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-143
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-145
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-146
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-150
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-164
General Expense ....................................................................................................................................................................................................... C-167
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-167
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-168
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-169
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-171
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-178
Printing ...................................................................................................................................................................................................................... C-181
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-181
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-182
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Table of Contents
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-183
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-184
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-185
Retiree Insurance ...................................................................................................................................................................................................... C-186
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-186
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-187
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-188
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-189
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-193
Section D: Supplemental Data ..................................................................................................................................................................................................... D-1
Supplemental Data 1 ..................................................................................................................................................................................................... D-2
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
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
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
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 Monroe County. 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 (FY) 2017.
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
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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Cost Allocation Methodology and Process
Page A-2
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.
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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Cost Allocation Methodology and Process
Page A-3
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.
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
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Cost Allocation Methodology and Process
Page A-4
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 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 detailschedules 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.
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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Cost Allocation Methodology and Process
Page A-5
Section B: Organizational ChartSection B: Organizational ChartSection B: Organizational ChartSection B: Organizational Chart
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page B-1
Page B-2
Section C: Cost Allocation PlanSection C: Cost Allocation PlanSection C: Cost Allocation PlanSection C: Cost Allocation Plan
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page C-1
Central Service Departments Cir Ct 101-131 Dist Ct 101-136 DC Prob 101-136.10 DC Vets 101-136.50MH Court 101-
136.60
Building Depreciation 18,386 30,726 11,590 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 7,000 15,483 5,447 161 562
County Clerk 1,524 20,007 0 0 0
Finance Department 22,638 25,270 5,920 785 1,521
Information Services 33,785 88,775 25,742 0 0
Telephone Support 3,064 7,761 2,653 0 0
Human Resources 6,579 17,145 5,521 162 359
Treasurer 5,871 4,430 216 210 249
Parks Maintenance 0 0 0 0 0
Property Maintenance 59,372 112,868 37,423 0 0
General Expense 7,177 9,270 2,231 250 381
Printing (46) (292) (104) (3) (5)
Retiree Insurance 1,391 13,017 5,663 47 113
Allocated Costs for Fiscal 2017 166,741 344,460 102,302 1,612 3,180
Roll Forwards 0 0 0 0 0
Fixed Costs 166,741 344,460 102,302 1,612 3,180
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-2
Central Service Departments FOC 215-141 FOC-DP 215-141 Prob Ct 101-148 Guardian 101-149 Adult Pr 101-151
Building Depreciation 29,703 0 33,079 688 23,104
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 13,923 0 13,508 591 73
County Clerk 10,323 0 8,491 44 302
Finance Department 12,277 0 32,205 191 3,147
Information Services 0 84,389 59,531 8,065 0
Telephone Support 5,922 0 5,922 409 5,513
Human Resources 13,046 0 11,838 0 0
Treasurer 5,269 0 9,536 37 30
Parks Maintenance 0 0 0 0 0
Property Maintenance 94,698 0 106,916 2,218 39,920
General Expense 6,952 0 8,961 22 278
Printing (157) 0 (141) 0 (64)
Retiree Insurance 8,048 0 3,333 0 0
Allocated Costs for Fiscal 2017 200,004 84,389 293,179 12,265 72,303
Roll Forwards 89 10,737 0 0 0
Fixed Costs 200,093 95,126 293,179 12,265 72,303
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-3
Central Service Departments Remonum 101-245 Equaliz 101-257.01 Coop Ext 101-261.05 Election 101-262 Ice Oper 101-265.11
Building Depreciation 0 3,976 9,178 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 335 2,121 1,175 118 308
County Clerk 0 211 0 0 0
Finance Department 719 2,673 1,270 609 388
Information Services 0 8,033 1,338 0 0
Telephone Support 0 1,021 1,836 0 0
Human Resources 0 1,593 487 0 0
Treasurer 117 273 227 68 80
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 7,449 9,237 0 0
General Expense 84 845 333 59 45
Printing 0 (9) (15) 0 0
Retiree Insurance 8 1,343 93 0 0
Allocated Costs for Fiscal 2017 1,263 29,529 25,159 854 821
Roll Forwards 0 0 0 0 0
Fixed Costs 1,263 29,529 25,159 854 821
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-4
Central Service Departments Pros Aty 101-267 Crime V 101-267.50 ROD 101-268 Drain 101-275 Soil 101-275.20
Building Depreciation 12,363 0 3,079 27,235 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 12,006 844 1,347 2,128 423
County Clerk 3,092 0 1,147 594 0
Finance Department 13,658 1,273 2,772 3,719 818
Information Services 50,224 3,207 16,076 14,465 1,602
Telephone Support 4,700 612 1,021 1,021 205
Human Resources 9,776 1,242 1,593 2,924 528
Treasurer 3,011 180 9,828 566 481
Parks Maintenance 0 0 0 0 0
Property Maintenance 39,923 0 5,752 48,800 0
General Expense 10,604 627 1,951 1,726 392
Printing (183) (52) 0 (26) (5)
Retiree Insurance 9,493 1,040 2,055 926 672
Allocated Costs for Fiscal 2017 168,667 8,973 46,621 104,078 5,116
Roll Forwards 0 0 0 0 0
Fixed Costs 168,667 8,973 46,621 104,078 5,116
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-5
Central Service Departments IDEP Grt 101-275.30 Bldg Aut 101-279 Sheriff 101-301.00 S Detecv 101-301.01 S Mantis 101-301.02
Building Depreciation 0 0 6,717 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 976 1 10,757 3,150 1,147
County Clerk 0 0 1,404 0 0
Finance Department 622 84 15,501 1,438 731
Information Services 0 0 17,689 6,426 3,207
Telephone Support 0 0 2,247 1,021 409
Human Resources 0 0 5,397 2,233 960
Treasurer 57 12 7,977 141 179
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 1,023 0 0
General Expense 52 10 7,163 925 525
Printing 0 0 (41) 0 0
Retiree Insurance 0 0 5,934 (4,366) 1,238
Allocated Costs for Fiscal 2017 1,707 107 81,768 10,968 8,396
Roll Forwards 0 0 0 0 0
Fixed Costs 1,707 107 81,768 10,968 8,396
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-6
Central Service Departments S Road 101-301.03 S Record 101-301.04 S Youth 101-301.05 S Drug 101-301.06 S Local 101-301.10
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 25,602 1,765 769 0 9,686
County Clerk 0 0 0 0 0
Finance Department 10,982 1,578 550 41 5,603
Information Services 61,137 8,033 1,602 0 28,960
Telephone Support 8,170 814 205 0 4,085
Human Resources 18,967 2,522 508 0 8,993
Treasurer 343 121 129 0 304
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 0 0 0
General Expense 6,457 1,007 359 5 3,225
Printing 0 0 0 0 0
Retiree Insurance 6,801 2,064 (7,419) 0 6,283
Allocated Costs for Fiscal 2017 138,459 17,904 (3,297) 46 67,139
Roll Forwards 0 0 0 0 0
Fixed Costs 138,459 17,904 (3,297) 46 67,139
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-7
Central Service Departments S School 101-301.11 Justic16 101-301.54 Aviation 101-301.99 2nd Road 101-316 Special 101-317
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 1,974 56 186 1,426 262
County Clerk 0 0 0 0 0
Finance Department 1,117 75 296 983 206
Information Services 4,814 0 0 3,207 0
Telephone Support 612 0 0 409 0
Human Resources 1,593 0 0 1,060 0
Treasurer 168 48 56 181 125
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 0 0 0
General Expense 735 49 34 568 130
Printing 0 0 0 0 0
Retiree Insurance 1,944 0 0 1,069 0
Allocated Costs for Fiscal 2017 12,957 228 572 8,903 723
Roll Forwards 0 0 0 0 0
Fixed Costs 12,957 228 572 8,903 723
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-8
Central Service Departments Traffic 101-321.48Safe Com 101-
321.49 MI Just 101-321.63 Marine S 101-331 Jail 101-351
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 75 351 92 169 26,208
County Clerk 0 0 0 0 1
Finance Department 156 352 75 434 24,442
Information Services 0 0 0 0 72,403
Telephone Support 0 0 0 0 7,963
Human Resources 0 0 0 126 22,397
Treasurer 15 109 20 93 3,446
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 0 0 89,232
General Expense 30 114 10 147 8,821
Printing 0 0 0 0 (41)
Retiree Insurance 0 0 0 0 17,839
Allocated Costs for Fiscal 2017 276 926 197 969 272,711
Roll Forwards 0 0 0 0 0
Fixed Costs 276 926 197 969 272,711
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-9
Central Service Departments Work Rel 101-351.03Med Serv 101-
351.05Work Ser 101-
351.40 Emerg M 101-426OPSG Gt 101-
426.6X
Building Depreciation 0 0 927 39,521 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 242 2,276 1,987 2,081 372
County Clerk 0 0 0 2 0
Finance Department 586 784 3,492 5,239 761
Information Services 1,602 0 3,207 16,076 0
Telephone Support 205 0 612 814 0
Human Resources 508 0 780 1,530 0
Treasurer 96 144 508 398 101
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 2,993 25,444 0
General Expense 258 90 754 1,061 116
Printing 0 0 (12) (24) 0
Retiree Insurance 0 0 832 1,914 0
Allocated Costs for Fiscal 2017 3,497 3,294 16,080 94,056 1,350
Roll Forwards 0 0 0 0 0
Fixed Costs 3,497 3,294 16,080 94,056 1,350
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-10
Central Service Departments UASI 101-426.7X AC 101-430 Med Exam 101-648 Aging 101-672 Vet Bure 101-682
Building Depreciation 0 0 0 2,816 2,130
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 1,444 3,289 1,101 1,241 225
County Clerk 0 3,189 0 688 87
Finance Department 3,824 4,721 1,978 3,736 893
Information Services 0 19,298 783 4,023 1,602
Telephone Support 0 1,428 409 814 205
Human Resources 0 2,501 138 1,060 312
Treasurer 164 1,811 780 447 142
Parks Maintenance 0 991 0 0 0
Property Maintenance 0 6,113 0 2,831 2,139
General Expense 330 3,244 473 787 304
Printing 0 (7) 0 (9) (3)
Retiree Insurance 0 2,196 300 1,228 220
Allocated Costs for Fiscal 2017 5,762 48,774 5,962 19,662 8,256
Roll Forwards 0 0 0 0 0
Fixed Costs 5,762 48,774 5,962 19,662 8,256
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-11
Central Service Departments Planning 101-721 Plat Bd 101-723 Econ Dev 101-728 Boundry 101-729 Road Com 201-449
Building Depreciation 10,300 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 1,411 0 162 0 0
County Clerk 318 0 0 0 0
Finance Department 4,349 6 34 14 955
Information Services 12,863 0 0 0 0
Telephone Support 1,021 0 0 0 10,860
Human Resources 1,583 0 0 0 0
Treasurer 615 0 5 0 752
Parks Maintenance 0 0 0 0 0
Property Maintenance 33,264 0 0 0 0
General Expense 1,028 1 4 2 362
Printing (30) 0 0 0 0
Retiree Insurance 1,525 0 0 0 0
Allocated Costs for Fiscal 2017 68,247 7 205 16 12,929
Roll Forwards 0 0 0 0 0
Fixed Costs 68,247 7 205 16 12,929
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-12
Central Service Departments Parks 208-751 Ambulanc 210-651 Health 221-601 AC Donat 230-430 Fed Pris 251-351
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 8 6 26,780 475 21,755
County Clerk 0 0 4,771 0 0
Finance Department 834 532 100,400 425 15,962
Information Services 0 0 69,768 0 53,094
Telephone Support 0 0 8,170 0 6,125
Human Resources 0 0 18,950 0 16,413
Treasurer 169 112 17,688 263 1,561
Parks Maintenance 0 0 0 0 0
Property Maintenance 827 0 19,775 0 21,554
General Expense 95 61 19,807 58 6,319
Printing 0 0 (671) 0 0
Retiree Insurance 0 0 5,793 0 19,436
Allocated Costs for Fiscal 2017 1,933 711 291,231 1,221 162,219
Roll Forwards 0 0 28,067 0 0
Fixed Costs 1,933 711 319,298 1,221 162,219
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-13
Central Service Departments Cor Trng 252-320 Prin Res 255-233 ROD Auto 256-268 Bud Stab 257-896 Conceal 260-215
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 129 0 976 0 25
County Clerk 0 0 0 0 0
Finance Department 366 41 1,108 0 89
Information Services 0 0 1,338 0 0
Telephone Support 0 0 205 0 0
Human Resources 0 0 395 0 0
Treasurer 178 384 2,471 16 4,541
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 0 0 0
General Expense 93 40 496 2 419
Printing 0 0 0 0 (22)
Retiree Insurance 0 0 70 0 0
Allocated Costs for Fiscal 2017 766 465 7,059 18 5,052
Roll Forwards 0 0 0 0 0
Fixed Costs 766 465 7,059 18 5,052
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-14
Central Service Departments Dispatch 261-325 Marriage 262-166 Drug For 263-267 Drug Eng 264-310 Fed Fort 265-310
Building Depreciation 32,585 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 13,075 60 260 17 0
County Clerk 23 0 0 0 0
Finance Department 10,472 227 616 105 169
Information Services 22,868 0 0 0 0
Telephone Support 814 0 0 0 0
Human Resources 12,408 0 0 0 0
Treasurer 977 2,148 196 157 9
Parks Maintenance 0 0 0 0 0
Property Maintenance 21,150 0 0 0 0
General Expense 4,680 215 159 27 20
Printing (20) 0 (34) 0 0
Retiree Insurance 14,296 0 0 0 0
Allocated Costs for Fiscal 2017 133,328 2,650 1,197 306 198
Roll Forwards 0 0 0 0 0
Fixed Costs 133,328 2,650 1,197 306 198
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-15
Central Service Departments Mantis 266-311 Non Drug 267-311 Mantis 368-311 Law Libr 269-145 Library 271-790
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 1,207 0 53 41 0
County Clerk 0 0 0 0 0
Finance Department 1,859 120 120 198 1,039
Information Services 0 0 0 0 0
Telephone Support 0 0 0 0 0
Human Resources 0 0 0 0 0
Treasurer 849 0 62 60 1,408
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 0 0 0
General Expense 261 14 20 25 235
Printing 0 0 0 0 0
Retiree Insurance 0 0 0 0 0
Allocated Costs for Fiscal 2017 4,176 134 255 324 2,682
Roll Forwards 0 0 0 0 0
Fixed Costs 4,176 134 255 324 2,682
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-16
Central Service Departments Emp/Trng 27X-ALL Sen Citz 280-970 Museum 282-803 Hist Com 283-803 MJTF 285-320
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 6,836 14,441 0 2,888 68
County Clerk 72 0 0 69 0
Finance Department 60,977 3,171 26 14,957 697
Information Services 0 0 0 12,093 0
Telephone Support 3,064 0 0 1,021 0
Human Resources 6,413 0 0 3,603 0
Treasurer 8,347 1,769 0 2,614 173
Parks Maintenance 0 0 0 1,988 0
Property Maintenance 0 0 0 14,062 0
General Expense 9,882 473 3 2,716 82
Printing (25) 0 0 (61) 0
Retiree Insurance 6,444 0 0 1,553 0
Allocated Costs for Fiscal 2017 102,010 19,854 29 57,503 1,020
Roll Forwards 0 0 0 0 0
Fixed Costs 102,010 19,854 29 57,503 1,020
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-17
Central Service Departments Soc Serv 290-670 Fairview 291-670 Child C 292-ALL Vets Aff 293-All Vet Trus 294-683
Building Depreciation 0 0 0 1,154 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 40 6,096 19,067 305 0
County Clerk 0 1 355 0 0
Finance Department 358 12,985 22,886 1,590 14
Information Services 0 9,409 32,175 0 0
Telephone Support 0 1,021 2,041 205 0
Human Resources 0 8,068 18,310 216 0
Treasurer 59 2,926 3,934 1,152 0
Parks Maintenance 0 1,988 991 0 0
Property Maintenance 0 7,862 3,549 1,156 0
General Expense 41 3,869 7,833 450 2
Printing 0 (33) (63) (3) 0
Retiree Insurance 0 4,840 11,618 147 0
Allocated Costs for Fiscal 2017 498 59,032 122,696 6,372 16
Roll Forwards 0 0 0 0 0
Fixed Costs 498 59,032 122,696 6,372 16
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-18
Central Service Departments BA DSF Cap Impv 392-601 BA CPF Delq Tax 516-529 Delq Tax 53X-250
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 0 0 0 528 0
County Clerk 0 0 0 0 0
Finance Department 276 63 26 1,081 184
Information Services 0 0 0 1,602 0
Telephone Support 0 0 0 205 0
Human Resources 0 0 0 575 0
Treasurer 54 99 0 5,432 2,053
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 0 0 0
General Expense 37 16 3 915 206
Printing 0 0 0 0 0
Retiree Insurance 0 0 0 609 0
Allocated Costs for Fiscal 2017 367 178 29 10,947 2,443
Roll Forwards 0 0 0 0 0
Fixed Costs 367 178 29 10,947 2,443
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-19
Central Service Departments Prop Tax 554-254 Co Agcy 565-536 Revolv L 574-690 Drain Eq 575-445 Inmate C 595-351
Building Depreciation 0 508 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 1,297 0 246 2,322 863
County Clerk 0 0 0 0 0
Finance Department 3,212 11,927 14 2,900 1,710
Information Services 1,602 0 0 1,338 0
Telephone Support 205 612 0 205 0
Human Resources 528 16,384 0 1,414 0
Treasurer 6,833 3,070 0 1,284 355
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 908 0 0 0
General Expense 1,355 5,906 2 917 198
Printing (36) 0 0 0 0
Retiree Insurance 735 0 0 148 0
Allocated Costs for Fiscal 2017 15,731 39,315 262 10,528 3,126
Roll Forwards 0 0 0 0 0
Fixed Costs 15,731 39,315 262 10,528 3,126
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-20
Central Service Departments Ofc Eq 664-290 Telephon 668-265 FB Funds ALL-851 Insuranc 680-851 Retire 731-851
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 0 0 604 0 0
County Clerk 0 0 373 0 0
Finance Department 483 461 5,985 75 0
Information Services 0 0 1,602 0 0
Telephone Support 0 0 409 0 0
Human Resources 0 0 481 0 0
Treasurer 0 59 2,544 106 0
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 0 0 0
General Expense 55 54 1,209 28 576
Printing 0 0 (43) 0 0
Retiree Insurance 0 0 686 0 0
Allocated Costs for Fiscal 2017 538 574 13,850 209 576
Roll Forwards 0 0 0 0 0
Fixed Costs 538 574 13,850 209 576
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-21
Central Service Departments Ret Hlth 736-852 Drain SA ALL-445 Dental Clinic Health Bldg Depr City Jail Space
Building Depreciation 0 0 7,254 35,796 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 0 0 0 0
County Administrator 0 0 0 0 0
County Clerk 164 0 0 0 0
Finance Department 3,788 8,317 0 0 0
Information Services 0 0 0 0 0
Telephone Support 0 0 0 0 0
Human Resources 0 0 0 0 0
Treasurer 1,758 3,399 0 0 0
Parks Maintenance 0 0 0 0 0
Property Maintenance 0 0 4,212 0 9,179
General Expense 0 1,116 0 0 0
Printing (29) (51) 0 0 0
Retiree Insurance 0 0 0 0 0
Allocated Costs for Fiscal 2017 5,681 12,781 11,466 35,796 9,179
Roll Forwards 0 0 0 0 0
Fixed Costs 5,681 12,781 11,466 35,796 9,179
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-22
Central Service Departments Other Total Allocated Direct Billed Unallocated Cost Adjustments
Building Depreciation 4,240 347,055 0 0 (414,342)
Equipment Depreciation 0 0 0 0 (61,358)
Board of Commissioners 0 0 0 361,258 0
County Administrator 0 298,504 0 0 0
County Clerk 0 57,252 0 1,292,956 0
Finance Department 1,431 522,767 0 0 75
Information Services 0 869,053 0 0 (59,672)
Telephone Support 0 108,265 0 0 0
Human Resources 0 250,119 0 0 175
Treasurer 2,474 143,909 0 279,037 0
Parks Maintenance 0 5,958 0 166,598 0
Property Maintenance 7,784 839,633 0 0 (88,634)
General Expense 20,383 182,741 0 0 0
Printing (914) (3,274) 0 0 105,470
Retiree Insurance 0 153,219 76,822 0 (69,045)
Allocated Costs for Fiscal 2017 35,398 3,775,201 76,822 2,099,849 (587,331)
Roll Forwards 0 38,893
Fixed Costs 35,398 3,814,094
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-23
Central Service Departments Disallowed Total Expenditures
Building Depreciation
Equipment Depreciation
Board of Commissioners
County Administrator
County Clerk
Finance Department
Information Services
Telephone Support
Human Resources
Treasurer
Parks Maintenance
Property Maintenance
General Expense
Printing
Retiree Insurance
Allocated Costs for Fiscal 2017 5,364,541
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-24
ReceivingDepartments
Allocated Costsfor Fiscal 2017
Base Year Estimated Costs Roll Forwards Fixed Costs Adjustments
Proposed CostsFuture Period
Cir Ct 101-131 166,741 NA NA 166,741 0 166,741
Dist Ct 101-136 344,460 NA NA 344,460 0 344,460
DC Prob 101-136.10 102,302 NA NA 102,302 0 102,302
DC Vets 101-136.50 1,612 NA NA 1,612 0 1,612
MH Court 101-136.60 3,180 NA NA 3,180 0 3,180
FOC 215-141 200,004 199,915 89 200,093 0 200,093
FOC-DP 215-141 84,389 73,652 10,737 95,126 0 95,126
Prob Ct 101-148 293,179 NA NA 293,179 0 293,179
Guardian 101-149 12,265 NA NA 12,265 0 12,265
Adult Pr 101-151 72,303 NA NA 72,303 0 72,303
Remonum 101-245 1,263 NA NA 1,263 0 1,263
Equaliz 101-257.01 29,529 NA NA 29,529 0 29,529
Coop Ext 101-261.05 25,159 NA NA 25,159 0 25,159
Election 101-262 854 NA NA 854 0 854
Ice Oper 101-265.11 821 NA NA 821 0 821
Pros Aty 101-267 168,667 NA NA 168,667 0 168,667
Crime V 101-267.50 8,973 NA NA 8,973 0 8,973
ROD 101-268 46,621 NA NA 46,621 0 46,621
Drain 101-275 104,078 NA NA 104,078 0 104,078
Soil 101-275.20 5,116 NA NA 5,116 0 5,116
IDEP Grt 101-275.30 1,707 NA NA 1,707 0 1,707
Bldg Aut 101-279 107 NA NA 107 0 107
Sheriff 101-301.00 81,768 NA NA 81,768 0 81,768
S Detecv 101-301.01 10,968 NA NA 10,968 0 10,968
S Mantis 101-301.02 8,396 NA NA 8,396 0 8,396
S Road 101-301.03 138,459 NA NA 138,459 0 138,459
S Record 101-301.04 17,904 NA NA 17,904 0 17,904
S Youth 101-301.05 (3,297) NA NA (3,297) 0 (3,297)
S Drug 101-301.06 46 NA NA 46 0 46
S Local 101-301.10 67,139 NA NA 67,139 0 67,139
S School 101-301.11 12,957 NA NA 12,957 0 12,957
Justic16 101-301.54 228 NA NA 228 0 228
Aviation 101-301.99 572 NA NA 572 0 572
2nd Road 101-316 8,903 NA NA 8,903 0 8,903
Special 101-317 723 NA NA 723 0 723
Traffic 101-321.48 276 NA NA 276 0 276
Safe Com 101-321.49 926 NA NA 926 0 926
MI Just 101-321.63 197 NA NA 197 0 197
Marine S 101-331 969 NA NA 969 0 969
Jail 101-351 272,711 NA NA 272,711 0 272,711
Work Rel 101-351.03 3,497 NA NA 3,497 0 3,497
Med Serv 101-351.05 3,294 NA NA 3,294 0 3,294
Work Ser 101-351.40 16,080 NA NA 16,080 0 16,080
Emerg M 101-426 94,056 NA NA 94,056 0 94,056
OPSG Gt 101-426.6X 1,350 NA NA 1,350 0 1,350
UASI 101-426.7X 5,762 NA NA 5,762 0 5,762
AC 101-430 48,774 NA NA 48,774 0 48,774
Med Exam 101-648 5,962 NA NA 5,962 0 5,962
Aging 101-672 19,662 NA NA 19,662 0 19,662
Vet Bure 101-682 8,256 NA NA 8,256 0 8,256
Planning 101-721 68,247 NA NA 68,247 0 68,247
Plat Bd 101-723 7 NA NA 7 0 7
Econ Dev 101-728 205 NA NA 205 0 205
Schedule B
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule B - Fixed Costs Proposed
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:25 PM
Page C-25
Boundry 101-729 16 NA NA 16 0 16
Road Com 201-449 12,929 NA NA 12,929 0 12,929
Parks 208-751 1,933 NA NA 1,933 0 1,933
Ambulanc 210-651 711 NA NA 711 0 711
Health 221-601 291,231 263,164 28,067 319,298 0 319,298
AC Donat 230-430 1,221 NA NA 1,221 0 1,221
Fed Pris 251-351 162,219 NA NA 162,219 0 162,219
Cor Trng 252-320 766 NA NA 766 0 766
Prin Res 255-233 465 NA NA 465 0 465
ROD Auto 256-268 7,059 NA NA 7,059 0 7,059
Bud Stab 257-896 18 NA NA 18 0 18
Conceal 260-215 5,052 NA NA 5,052 0 5,052
Dispatch 261-325 133,328 NA NA 133,328 0 133,328
Marriage 262-166 2,650 NA NA 2,650 0 2,650
Drug For 263-267 1,197 NA NA 1,197 0 1,197
Drug Eng 264-310 306 NA NA 306 0 306
Fed Fort 265-310 198 NA NA 198 0 198
Mantis 266-311 4,176 NA NA 4,176 0 4,176
Non Drug 267-311 134 NA NA 134 0 134
Mantis 368-311 255 NA NA 255 0 255
Law Libr 269-145 324 NA NA 324 0 324
Library 271-790 2,682 NA NA 2,682 0 2,682
Emp/Trng 27X-ALL 102,010 NA NA 102,010 0 102,010
Sen Citz 280-970 19,854 NA NA 19,854 0 19,854
Museum 282-803 29 NA NA 29 0 29
Hist Com 283-803 57,503 NA NA 57,503 0 57,503
MJTF 285-320 1,020 NA NA 1,020 0 1,020
Soc Serv 290-670 498 NA NA 498 0 498
Fairview 291-670 59,032 NA NA 59,032 0 59,032
Child C 292-ALL 122,696 NA NA 122,696 0 122,696
Vets Aff 293-All 6,372 NA NA 6,372 0 6,372
Vet Trus 294-683 16 NA NA 16 0 16
BA DSF 367 NA NA 367 0 367
Cap Impv 392-601 178 NA NA 178 0 178
BA CPF 29 NA NA 29 0 29
Delq Tax 516-529 10,947 NA NA 10,947 0 10,947
Delq Tax 53X-250 2,443 NA NA 2,443 0 2,443
Prop Tax 554-254 15,731 NA NA 15,731 0 15,731
Co Agcy 565-536 39,315 NA NA 39,315 0 39,315
Revolv L 574-690 262 NA NA 262 0 262
Drain Eq 575-445 10,528 NA NA 10,528 0 10,528
Inmate C 595-351 3,126 NA NA 3,126 0 3,126
Ofc Eq 664-290 538 NA NA 538 0 538
Telephon 668-265 574 NA NA 574 0 574
FB Funds ALL-851 13,850 NA NA 13,850 0 13,850
Insuranc 680-851 209 NA NA 209 0 209
Retire 731-851 576 NA NA 576 0 576
Ret Hlth 736-852 5,681 NA NA 5,681 0 5,681
Drain SA ALL-445 12,781 NA NA 12,781 0 12,781
Dental Clinic 11,466 NA NA 11,466 0 11,466
Health Bldg Depr 35,796 NA NA 35,796 0 35,796
City Jail Space 9,179 NA NA 9,179 0 9,179
Other 35,398 NA NA 35,398 0 35,398
Total Allocated 3,775,201 536,731 38,893 3,814,094 0 3,814,094
Direct Billed 76,822
Schedule B
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule B - Fixed Costs Proposed
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:25 PM
Page C-26
Unallocated Total 2,099,849
Cost Adjustments (587,331)
Disallowed Total 0
Total Expenditures 5,364,541
Schedule B
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule B - Fixed Costs Proposed
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:25 PM
Page C-27
Department NameTotal
Expenditures DisallowedCost
Adjustments Unallocated Direct Billed Total Allocated
Building Depreciation 0 414,342 0
Equipment Depreciation 0 61,358 0
Board of Commissioners 339,019 0 (361,258) 0
County Administrator 255,127 0 0
County Clerk 1,185,114 0 (1,292,956) 0
Finance Department 360,814 (75) 0
Information Services 821,063 59,672 0
Telephone Support 0 0 0
Human Resources 237,514 (175) 0
Treasurer 392,882 0 (279,037) 0
Parks Maintenance 190,753 0 (166,598) 0
Property Maintenance 849,140 88,634 0
General Expense 461,290 0 0
Printing 86,791 (105,470) 0
Retiree Insurance 185,034 69,045 (76,822)
Cir Ct 101-131 166,741
Dist Ct 101-136 344,460
DC Prob 101-136.10 102,302
DC Vets 101-136.50 1,612
MH Court 101-136.60 3,180
FOC 215-141 200,004
FOC-DP 215-141 84,389
Prob Ct 101-148 293,179
Guardian 101-149 12,265
Adult Pr 101-151 72,303
Remonum 101-245 1,263
Equaliz 101-257.01 29,529
Coop Ext 101-261.05 25,159
Election 101-262 854
Ice Oper 101-265.11 821
Pros Aty 101-267 168,667
Crime V 101-267.50 8,973
ROD 101-268 46,621
Drain 101-275 104,078
Soil 101-275.20 5,116
IDEP Grt 101-275.30 1,707
Bldg Aut 101-279 107
Sheriff 101-301.00 81,768
S Detecv 101-301.01 10,968
S Mantis 101-301.02 8,396
S Road 101-301.03 138,459
S Record 101-301.04 17,904
S Youth 101-301.05 (3,297)
S Drug 101-301.06 46
S Local 101-301.10 67,139
S School 101-301.11 12,957
Justic16 101-301.54 228
Aviation 101-301.99 572
2nd Road 101-316 8,903
Special 101-317 723
Traffic 101-321.48 276
Safe Com 101-321.49 926
Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule C - Summary of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-28
Department NameTotal
Expenditures DisallowedCost
Adjustments Unallocated Direct Billed Total Allocated
MI Just 101-321.63 197
Marine S 101-331 969
Jail 101-351 272,711
Work Rel 101-351.03 3,497
Med Serv 101-351.05 3,294
Work Ser 101-351.40 16,080
Emerg M 101-426 94,056
OPSG Gt 101-426.6X 1,350
UASI 101-426.7X 5,762
AC 101-430 48,774
Med Exam 101-648 5,962
Aging 101-672 19,662
Vet Bure 101-682 8,256
Planning 101-721 68,247
Plat Bd 101-723 7
Econ Dev 101-728 205
Boundry 101-729 16
Road Com 201-449 12,929
Parks 208-751 1,933
Ambulanc 210-651 711
Health 221-601 291,231
AC Donat 230-430 1,221
Fed Pris 251-351 162,219
Cor Trng 252-320 766
Prin Res 255-233 465
ROD Auto 256-268 7,059
Bud Stab 257-896 18
Conceal 260-215 5,052
Dispatch 261-325 133,328
Marriage 262-166 2,650
Drug For 263-267 1,197
Drug Eng 264-310 306
Fed Fort 265-310 198
Mantis 266-311 4,176
Non Drug 267-311 134
Mantis 368-311 255
Law Libr 269-145 324
Library 271-790 2,682
Emp/Trng 27X-ALL 102,010
Sen Citz 280-970 19,854
Museum 282-803 29
Hist Com 283-803 57,503
MJTF 285-320 1,020
Soc Serv 290-670 498
Fairview 291-670 59,032
Child C 292-ALL 122,696
Vets Aff 293-All 6,372
Vet Trus 294-683 16
BA DSF 367
Cap Impv 392-601 178
BA CPF 29
Delq Tax 516-529 10,947
Delq Tax 53X-250 2,443
Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule C - Summary of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-29
Department NameTotal
Expenditures DisallowedCost
Adjustments Unallocated Direct Billed Total Allocated
Prop Tax 554-254 15,731
Co Agcy 565-536 39,315
Revolv L 574-690 262
Drain Eq 575-445 10,528
Inmate C 595-351 3,126
Ofc Eq 664-290 538
Telephon 668-265 574
FB Funds ALL-851 13,850
Insuranc 680-851 209
Retire 731-851 576
Ret Hlth 736-852 5,681
Drain SA ALL-445 12,781
Dental Clinic 11,466
Health Bldg Depr 35,796
City Jail Space 9,179
Other 35,398
Totals 5,364,541 587,331 (2,099,849) (76,822) 3,775,201
Deviation: 0
Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule C - Summary of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-30
DepartmentBuilding Deprecia
1.5Equipment Depreci
2.5Board of Commissi
3.5County Administra
4.5County Clerk
5.5
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 7,568 0 (62,621) 1,464 5
County Administrator 5,104 0 0 (72,060) 0
County Clerk 18,789 5,556 0 6,468 (171,087)
Finance Department 7,460 25,446 40,382 1,968 3,477
Information Services 6,068 0 0 6,014 27
Telephone Support 0 655 0 0 0
Human Resources 5,745 0 0 1,295 273
Treasurer 3,977 5,685 0 2,143 2,209
Parks Maintenance 0 7,866 0 1,036 0
Property Maintenance 10,273 16,150 0 5,307 0
General Expense 0 0 0 2,516 0
Printing 2,303 0 0 472 2
Retiree Insurance 0 0 0 0 0
Cir Ct 101-131 18,386 0 0 7,000 1,524
Dist Ct 101-136 30,726 0 0 15,483 20,007
DC Prob 101-136.10 11,590 0 0 5,447 0
DC Vets 101-136.50 0 0 0 161 0
MH Court 101-136.60 0 0 0 562 0
FOC 215-141 29,703 0 0 13,923 10,323
FOC-DP 215-141 0 0 0 0 0
Prob Ct 101-148 33,079 0 0 13,508 8,491
Guardian 101-149 688 0 0 591 44
Adult Pr 101-151 23,104 0 0 73 302
Remonum 101-245 0 0 0 335 0
Equaliz 101-257.01 3,976 0 0 2,121 211
Coop Ext 101-261.05 9,178 0 0 1,175 0
Election 101-262 0 0 0 118 0
Ice Oper 101-265.11 0 0 0 308 0
Pros Aty 101-267 12,363 0 0 12,006 3,092
Crime V 101-267.50 0 0 0 844 0
ROD 101-268 3,079 0 0 1,347 1,147
Drain 101-275 27,235 0 0 2,128 594
Soil 101-275.20 0 0 0 423 0
IDEP Grt 101-275.30 0 0 0 976 0
Bldg Aut 101-279 0 0 0 1 0
Sheriff 101-301.00 6,717 0 0 10,757 1,404
S Detecv 101-301.01 0 0 0 3,150 0
S Mantis 101-301.02 0 0 0 1,147 0
S Road 101-301.03 0 0 0 25,602 0
S Record 101-301.04 0 0 0 1,765 0
S Youth 101-301.05 0 0 0 769 0
S Drug 101-301.06 0 0 0 0 0
S Local 101-301.10 0 0 0 9,686 0
S School 101-301.11 0 0 0 1,974 0
Justic16 101-301.54 0 0 0 56 0
Aviation 101-301.99 0 0 0 186 0
2nd Road 101-316 0 0 0 1,426 0
Special 101-317 0 0 0 262 0
Traffic 101-321.48 0 0 0 75 0
Safe Com 101-321.49 0 0 0 351 0
MI Just 101-321.63 0 0 0 92 0
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-31
DepartmentBuilding Deprecia
1.5Equipment Depreci
2.5Board of Commissi
3.5County Administra
4.5County Clerk
5.5
Marine S 101-331 0 0 0 169 0
Jail 101-351 0 0 0 26,208 1
Work Rel 101-351.03 0 0 0 242 0
Med Serv 101-351.05 0 0 0 2,276 0
Work Ser 101-351.40 927 0 0 1,987 0
Emerg M 101-426 39,521 0 0 2,081 2
OPSG Gt 101-426.6X 0 0 0 372 0
UASI 101-426.7X 0 0 0 1,444 0
AC 101-430 0 0 0 3,289 3,189
Med Exam 101-648 0 0 0 1,101 0
Aging 101-672 2,816 0 0 1,241 688
Vet Bure 101-682 2,130 0 0 225 87
Planning 101-721 10,300 0 0 1,411 318
Plat Bd 101-723 0 0 0 0 0
Econ Dev 101-728 0 0 0 162 0
Boundry 101-729 0 0 0 0 0
Road Com 201-449 0 0 0 0 0
Parks 208-751 0 0 0 8 0
Ambulanc 210-651 0 0 0 6 0
Health 221-601 0 0 0 26,780 4,771
AC Donat 230-430 0 0 0 475 0
Fed Pris 251-351 0 0 0 21,755 0
Cor Trng 252-320 0 0 0 129 0
Prin Res 255-233 0 0 0 0 0
ROD Auto 256-268 0 0 0 976 0
Bud Stab 257-896 0 0 0 0 0
Conceal 260-215 0 0 0 25 0
Dispatch 261-325 32,585 0 0 13,075 23
Marriage 262-166 0 0 0 60 0
Drug For 263-267 0 0 0 260 0
Drug Eng 264-310 0 0 0 17 0
Fed Fort 265-310 0 0 0 0 0
Mantis 266-311 0 0 0 1,207 0
Non Drug 267-311 0 0 0 0 0
Mantis 368-311 0 0 0 53 0
Law Libr 269-145 0 0 0 41 0
Library 271-790 0 0 0 0 0
Emp/Trng 27X-ALL 0 0 0 6,836 72
Sen Citz 280-970 0 0 0 14,441 0
Museum 282-803 0 0 0 0 0
Hist Com 283-803 0 0 0 2,888 69
MJTF 285-320 0 0 0 68 0
Soc Serv 290-670 0 0 0 40 0
Fairview 291-670 0 0 0 6,096 1
Child C 292-ALL 0 0 0 19,067 355
Vets Aff 293-All 1,154 0 0 305 0
Vet Trus 294-683 0 0 0 0 0
BA DSF 0 0 0 0 0
Cap Impv 392-601 0 0 0 0 0
BA CPF 0 0 0 0 0
Delq Tax 516-529 0 0 0 528 0
Delq Tax 53X-250 0 0 0 0 0
Prop Tax 554-254 0 0 0 1,297 0
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-32
DepartmentBuilding Deprecia
1.5Equipment Depreci
2.5Board of Commissi
3.5County Administra
4.5County Clerk
5.5
Co Agcy 565-536 508 0 0 0 0
Revolv L 574-690 0 0 0 246 0
Drain Eq 575-445 0 0 0 2,322 0
Inmate C 595-351 0 0 0 863 0
Ofc Eq 664-290 0 0 0 0 0
Telephon 668-265 0 0 0 0 0
FB Funds ALL-851 0 0 0 604 373
Insuranc 680-851 0 0 0 0 0
Retire 731-851 0 0 0 0 0
Ret Hlth 736-852 0 0 0 0 164
Drain SA ALL-445 0 0 0 0 0
Dental Clinic 7,254 0 0 0 0
Health Bldg Depr 35,796 0 0 0 0
City Jail Space 0 0 0 0 0
Other 4,240 0 0 0 0
Total Allocated
Direct Bills 0 0 0 0 0
Unallocated 0 0 361,258 0 1,292,956
Cost Adjustments (414,342) (61,358) 0 0 0
Disallowed 0 0 0 0 0
Total Expenditures 0 0 339,019 255,127 1,185,114
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-33
DepartmentFinance Departmen
6.5Information Servi
7.5Telephone Support
8.5Human Resources
9.5Treasurer
10.5
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 2,814 14,748 543 4,812 126
County Administrator 454 1,340 136 480 98
County Clerk 8,847 29,503 2,718 8,459 16,350
Finance Department (204,322) 5,363 543 1,444 441
Information Services 4,147 (151,498) 1,087 3,055 281
Telephone Support 0 83,318 (117,376) 0 0
Human Resources 2,206 4,814 1,021 (36,574) 171
Treasurer 4,927 16,076 1,021 2,070 (51,131)
Parks Maintenance 3,209 1,602 205 790 911
Property Maintenance 13,389 4,814 1,632 2,372 1,895
General Expense 860 0 0 0 328
Printing 1,229 1,602 205 312 364
Retiree Insurance 212 0 0 0 102
Cir Ct 101-131 22,638 33,785 3,064 6,579 5,871
Dist Ct 101-136 25,270 88,775 7,761 17,145 4,430
DC Prob 101-136.10 5,920 25,742 2,653 5,521 216
DC Vets 101-136.50 785 0 0 162 210
MH Court 101-136.60 1,521 0 0 359 249
FOC 215-141 12,277 0 5,922 13,046 5,269
FOC-DP 215-141 0 84,389 0 0 0
Prob Ct 101-148 32,205 59,531 5,922 11,838 9,536
Guardian 101-149 191 8,065 409 0 37
Adult Pr 101-151 3,147 0 5,513 0 30
Remonum 101-245 719 0 0 0 117
Equaliz 101-257.01 2,673 8,033 1,021 1,593 273
Coop Ext 101-261.05 1,270 1,338 1,836 487 227
Election 101-262 609 0 0 0 68
Ice Oper 101-265.11 388 0 0 0 80
Pros Aty 101-267 13,658 50,224 4,700 9,776 3,011
Crime V 101-267.50 1,273 3,207 612 1,242 180
ROD 101-268 2,772 16,076 1,021 1,593 9,828
Drain 101-275 3,719 14,465 1,021 2,924 566
Soil 101-275.20 818 1,602 205 528 481
IDEP Grt 101-275.30 622 0 0 0 57
Bldg Aut 101-279 84 0 0 0 12
Sheriff 101-301.00 15,501 17,689 2,247 5,397 7,977
S Detecv 101-301.01 1,438 6,426 1,021 2,233 141
S Mantis 101-301.02 731 3,207 409 960 179
S Road 101-301.03 10,982 61,137 8,170 18,967 343
S Record 101-301.04 1,578 8,033 814 2,522 121
S Youth 101-301.05 550 1,602 205 508 129
S Drug 101-301.06 41 0 0 0 0
S Local 101-301.10 5,603 28,960 4,085 8,993 304
S School 101-301.11 1,117 4,814 612 1,593 168
Justic16 101-301.54 75 0 0 0 48
Aviation 101-301.99 296 0 0 0 56
2nd Road 101-316 983 3,207 409 1,060 181
Special 101-317 206 0 0 0 125
Traffic 101-321.48 156 0 0 0 15
Safe Com 101-321.49 352 0 0 0 109
MI Just 101-321.63 75 0 0 0 20
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-34
DepartmentFinance Departmen
6.5Information Servi
7.5Telephone Support
8.5Human Resources
9.5Treasurer
10.5
Marine S 101-331 434 0 0 126 93
Jail 101-351 24,442 72,403 7,963 22,397 3,446
Work Rel 101-351.03 586 1,602 205 508 96
Med Serv 101-351.05 784 0 0 0 144
Work Ser 101-351.40 3,492 3,207 612 780 508
Emerg M 101-426 5,239 16,076 814 1,530 398
OPSG Gt 101-426.6X 761 0 0 0 101
UASI 101-426.7X 3,824 0 0 0 164
AC 101-430 4,721 19,298 1,428 2,501 1,811
Med Exam 101-648 1,978 783 409 138 780
Aging 101-672 3,736 4,023 814 1,060 447
Vet Bure 101-682 893 1,602 205 312 142
Planning 101-721 4,349 12,863 1,021 1,583 615
Plat Bd 101-723 6 0 0 0 0
Econ Dev 101-728 34 0 0 0 5
Boundry 101-729 14 0 0 0 0
Road Com 201-449 955 0 10,860 0 752
Parks 208-751 834 0 0 0 169
Ambulanc 210-651 532 0 0 0 112
Health 221-601 100,400 69,768 8,170 18,950 17,688
AC Donat 230-430 425 0 0 0 263
Fed Pris 251-351 15,962 53,094 6,125 16,413 1,561
Cor Trng 252-320 366 0 0 0 178
Prin Res 255-233 41 0 0 0 384
ROD Auto 256-268 1,108 1,338 205 395 2,471
Bud Stab 257-896 0 0 0 0 16
Conceal 260-215 89 0 0 0 4,541
Dispatch 261-325 10,472 22,868 814 12,408 977
Marriage 262-166 227 0 0 0 2,148
Drug For 263-267 616 0 0 0 196
Drug Eng 264-310 105 0 0 0 157
Fed Fort 265-310 169 0 0 0 9
Mantis 266-311 1,859 0 0 0 849
Non Drug 267-311 120 0 0 0 0
Mantis 368-311 120 0 0 0 62
Law Libr 269-145 198 0 0 0 60
Library 271-790 1,039 0 0 0 1,408
Emp/Trng 27X-ALL 60,977 0 3,064 6,413 8,347
Sen Citz 280-970 3,171 0 0 0 1,769
Museum 282-803 26 0 0 0 0
Hist Com 283-803 14,957 12,093 1,021 3,603 2,614
MJTF 285-320 697 0 0 0 173
Soc Serv 290-670 358 0 0 0 59
Fairview 291-670 12,985 9,409 1,021 8,068 2,926
Child C 292-ALL 22,886 32,175 2,041 18,310 3,934
Vets Aff 293-All 1,590 0 205 216 1,152
Vet Trus 294-683 14 0 0 0 0
BA DSF 276 0 0 0 54
Cap Impv 392-601 63 0 0 0 99
BA CPF 26 0 0 0 0
Delq Tax 516-529 1,081 1,602 205 575 5,432
Delq Tax 53X-250 184 0 0 0 2,053
Prop Tax 554-254 3,212 1,602 205 528 6,833
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-35
DepartmentFinance Departmen
6.5Information Servi
7.5Telephone Support
8.5Human Resources
9.5Treasurer
10.5
Co Agcy 565-536 11,927 0 612 16,384 3,070
Revolv L 574-690 14 0 0 0 0
Drain Eq 575-445 2,900 1,338 205 1,414 1,284
Inmate C 595-351 1,710 0 0 0 355
Ofc Eq 664-290 483 0 0 0 0
Telephon 668-265 461 0 0 0 59
FB Funds ALL-851 5,985 1,602 409 481 2,544
Insuranc 680-851 75 0 0 0 106
Retire 731-851 0 0 0 0 0
Ret Hlth 736-852 3,788 0 0 0 1,758
Drain SA ALL-445 8,317 0 0 0 3,399
Dental Clinic 0 0 0 0 0
Health Bldg Depr 0 0 0 0 0
City Jail Space 0 0 0 0 0
Other 1,431 0 0 0 2,474
Total Allocated
Direct Bills 0 0 0 0 0
Unallocated 0 0 0 0 279,037
Cost Adjustments 75 (59,672) 0 175 0
Disallowed 0 0 0 0 0
Total Expenditures 360,814 821,063 0 237,514 392,882
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:24 PM
Page C-36
DepartmentParks Maintenance
11.5Property Maintena
12.5General Expense
13.5Printing
14.5Retiree Insurance
15.5
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Board of Commissioners 0 23,920 2,393 (63) 4,291
County Administrator 0 16,128 47,322 0 998
County Clerk 0 57,077 11,092 (359) 6,587
Finance Department 0 51,201 64,942 (266) 1,921
Information Services 0 12,262 114,299 (3) 4,261
Telephone Support 0 0 33,403 0 0
Human Resources 0 18,158 1,319 (45) 1,617
Treasurer 0 7,247 4,209 (38) 1,605
Parks Maintenance (16,754) 0 741 (1) 395
Property Maintenance 34,951 (95,280) 2,062 (29) 2,464
General Expense 0 0 (3,704) 0 0
Printing 0 7,428 378 (14,601) 306
Retiree Insurance 0 0 93 0 (407)
Cir Ct 101-131 0 59,372 7,177 (46) 1,391
Dist Ct 101-136 0 112,868 9,270 (292) 13,017
DC Prob 101-136.10 0 37,423 2,231 (104) 5,663
DC Vets 101-136.50 0 0 250 (3) 47
MH Court 101-136.60 0 0 381 (5) 113
FOC 215-141 0 94,698 6,952 (157) 8,048
FOC-DP 215-141 0 0 0 0 0
Prob Ct 101-148 0 106,916 8,961 (141) 3,333
Guardian 101-149 0 2,218 22 0 0
Adult Pr 101-151 0 39,920 278 (64) 0
Remonum 101-245 0 0 84 0 8
Equaliz 101-257.01 0 7,449 845 (9) 1,343
Coop Ext 101-261.05 0 9,237 333 (15) 93
Election 101-262 0 0 59 0 0
Ice Oper 101-265.11 0 0 45 0 0
Pros Aty 101-267 0 39,923 10,604 (183) 9,493
Crime V 101-267.50 0 0 627 (52) 1,040
ROD 101-268 0 5,752 1,951 0 2,055
Drain 101-275 0 48,800 1,726 (26) 926
Soil 101-275.20 0 0 392 (5) 672
IDEP Grt 101-275.30 0 0 52 0 0
Bldg Aut 101-279 0 0 10 0 0
Sheriff 101-301.00 0 1,023 7,163 (41) 5,934
S Detecv 101-301.01 0 0 925 0 (4,366)
S Mantis 101-301.02 0 0 525 0 1,238
S Road 101-301.03 0 0 6,457 0 6,801
S Record 101-301.04 0 0 1,007 0 2,064
S Youth 101-301.05 0 0 359 0 (7,419)
S Drug 101-301.06 0 0 5 0 0
S Local 101-301.10 0 0 3,225 0 6,283
S School 101-301.11 0 0 735 0 1,944
Justic16 101-301.54 0 0 49 0 0
Aviation 101-301.99 0 0 34 0 0
2nd Road 101-316 0 0 568 0 1,069
Special 101-317 0 0 130 0 0
Traffic 101-321.48 0 0 30 0 0
Safe Com 101-321.49 0 0 114 0 0
MI Just 101-321.63 0 0 10 0 0
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-37
DepartmentParks Maintenance
11.5Property Maintena
12.5General Expense
13.5Printing
14.5Retiree Insurance
15.5
Marine S 101-331 0 0 147 0 0
Jail 101-351 0 89,232 8,821 (41) 17,839
Work Rel 101-351.03 0 0 258 0 0
Med Serv 101-351.05 0 0 90 0 0
Work Ser 101-351.40 0 2,993 754 (12) 832
Emerg M 101-426 0 25,444 1,061 (24) 1,914
OPSG Gt 101-426.6X 0 0 116 0 0
UASI 101-426.7X 0 0 330 0 0
AC 101-430 991 6,113 3,244 (7) 2,196
Med Exam 101-648 0 0 473 0 300
Aging 101-672 0 2,831 787 (9) 1,228
Vet Bure 101-682 0 2,139 304 (3) 220
Planning 101-721 0 33,264 1,028 (30) 1,525
Plat Bd 101-723 0 0 1 0 0
Econ Dev 101-728 0 0 4 0 0
Boundry 101-729 0 0 2 0 0
Road Com 201-449 0 0 362 0 0
Parks 208-751 0 827 95 0 0
Ambulanc 210-651 0 0 61 0 0
Health 221-601 0 19,775 19,807 (671) 5,793
AC Donat 230-430 0 0 58 0 0
Fed Pris 251-351 0 21,554 6,319 0 19,436
Cor Trng 252-320 0 0 93 0 0
Prin Res 255-233 0 0 40 0 0
ROD Auto 256-268 0 0 496 0 70
Bud Stab 257-896 0 0 2 0 0
Conceal 260-215 0 0 419 (22) 0
Dispatch 261-325 0 21,150 4,680 (20) 14,296
Marriage 262-166 0 0 215 0 0
Drug For 263-267 0 0 159 (34) 0
Drug Eng 264-310 0 0 27 0 0
Fed Fort 265-310 0 0 20 0 0
Mantis 266-311 0 0 261 0 0
Non Drug 267-311 0 0 14 0 0
Mantis 368-311 0 0 20 0 0
Law Libr 269-145 0 0 25 0 0
Library 271-790 0 0 235 0 0
Emp/Trng 27X-ALL 0 0 9,882 (25) 6,444
Sen Citz 280-970 0 0 473 0 0
Museum 282-803 0 0 3 0 0
Hist Com 283-803 1,988 14,062 2,716 (61) 1,553
MJTF 285-320 0 0 82 0 0
Soc Serv 290-670 0 0 41 0 0
Fairview 291-670 1,988 7,862 3,869 (33) 4,840
Child C 292-ALL 991 3,549 7,833 (63) 11,618
Vets Aff 293-All 0 1,156 450 (3) 147
Vet Trus 294-683 0 0 2 0 0
BA DSF 0 0 37 0 0
Cap Impv 392-601 0 0 16 0 0
BA CPF 0 0 3 0 0
Delq Tax 516-529 0 0 915 0 609
Delq Tax 53X-250 0 0 206 0 0
Prop Tax 554-254 0 0 1,355 (36) 735
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-38
DepartmentParks Maintenance
11.5Property Maintena
12.5General Expense
13.5Printing
14.5Retiree Insurance
15.5
Co Agcy 565-536 0 908 5,906 0 0
Revolv L 574-690 0 0 2 0 0
Drain Eq 575-445 0 0 917 0 148
Inmate C 595-351 0 0 198 0 0
Ofc Eq 664-290 0 0 55 0 0
Telephon 668-265 0 0 54 0 0
FB Funds ALL-851 0 0 1,209 (43) 686
Insuranc 680-851 0 0 28 0 0
Retire 731-851 0 0 576 0 0
Ret Hlth 736-852 0 0 0 (29) 0
Drain SA ALL-445 0 0 1,116 (51) 0
Dental Clinic 0 4,212 0 0 0
Health Bldg Depr 0 0 0 0 0
City Jail Space 0 9,179 0 0 0
Other 0 7,784 20,383 (914) 0
Total Allocated
Direct Bills 0 0 0 0 76,822
Unallocated 166,598 0 0 0 0
Cost Adjustments 0 (88,634) 0 105,470 (69,045)
Disallowed 0 0 0 0 0
Total Expenditures 190,753 849,140 461,290 86,791 185,034
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-39
Department Totals
Building Depreciation 0
Equipment Depreciation 0
Board of Commissioners 0
County Administrator 0
County Clerk 0
Finance Department 0
Information Services 0
Telephone Support 0
Human Resources 0
Treasurer 0
Parks Maintenance 0
Property Maintenance 0
General Expense 0
Printing 0
Retiree Insurance 0
Cir Ct 101-131 166,741
Dist Ct 101-136 344,460
DC Prob 101-136.10 102,302
DC Vets 101-136.50 1,612
MH Court 101-136.60 3,180
FOC 215-141 200,004
FOC-DP 215-141 84,389
Prob Ct 101-148 293,179
Guardian 101-149 12,265
Adult Pr 101-151 72,303
Remonum 101-245 1,263
Equaliz 101-257.01 29,529
Coop Ext 101-261.05 25,159
Election 101-262 854
Ice Oper 101-265.11 821
Pros Aty 101-267 168,667
Crime V 101-267.50 8,973
ROD 101-268 46,621
Drain 101-275 104,078
Soil 101-275.20 5,116
IDEP Grt 101-275.30 1,707
Bldg Aut 101-279 107
Sheriff 101-301.00 81,768
S Detecv 101-301.01 10,968
S Mantis 101-301.02 8,396
S Road 101-301.03 138,459
S Record 101-301.04 17,904
S Youth 101-301.05 (3,297)
S Drug 101-301.06 46
S Local 101-301.10 67,139
S School 101-301.11 12,957
Justic16 101-301.54 228
Aviation 101-301.99 572
2nd Road 101-316 8,903
Special 101-317 723
Traffic 101-321.48 276
Safe Com 101-321.49 926
MI Just 101-321.63 197
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-40
Department Totals
Marine S 101-331 969
Jail 101-351 272,711
Work Rel 101-351.03 3,497
Med Serv 101-351.05 3,294
Work Ser 101-351.40 16,080
Emerg M 101-426 94,056
OPSG Gt 101-426.6X 1,350
UASI 101-426.7X 5,762
AC 101-430 48,774
Med Exam 101-648 5,962
Aging 101-672 19,662
Vet Bure 101-682 8,256
Planning 101-721 68,247
Plat Bd 101-723 7
Econ Dev 101-728 205
Boundry 101-729 16
Road Com 201-449 12,929
Parks 208-751 1,933
Ambulanc 210-651 711
Health 221-601 291,231
AC Donat 230-430 1,221
Fed Pris 251-351 162,219
Cor Trng 252-320 766
Prin Res 255-233 465
ROD Auto 256-268 7,059
Bud Stab 257-896 18
Conceal 260-215 5,052
Dispatch 261-325 133,328
Marriage 262-166 2,650
Drug For 263-267 1,197
Drug Eng 264-310 306
Fed Fort 265-310 198
Mantis 266-311 4,176
Non Drug 267-311 134
Mantis 368-311 255
Law Libr 269-145 324
Library 271-790 2,682
Emp/Trng 27X-ALL 102,010
Sen Citz 280-970 19,854
Museum 282-803 29
Hist Com 283-803 57,503
MJTF 285-320 1,020
Soc Serv 290-670 498
Fairview 291-670 59,032
Child C 292-ALL 122,696
Vets Aff 293-All 6,372
Vet Trus 294-683 16
BA DSF 367
Cap Impv 392-601 178
BA CPF 29
Delq Tax 516-529 10,947
Delq Tax 53X-250 2,443
Prop Tax 554-254 15,731
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-41
Department Totals
Co Agcy 565-536 39,315
Revolv L 574-690 262
Drain Eq 575-445 10,528
Inmate C 595-351 3,126
Ofc Eq 664-290 538
Telephon 668-265 574
FB Funds ALL-851 13,850
Insuranc 680-851 209
Retire 731-851 576
Ret Hlth 736-852 5,681
Drain SA ALL-445 12,781
Dental Clinic 11,466
Health Bldg Depr 35,796
City Jail Space 9,179
Other 35,398
Total Allocated 3,775,201
Direct Bills 76,822
Unallocated 2,099,849
Cost Adjustments (587,331)
Disallowed 0
Total Expenditures 5,364,541
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Monroe County, MI2017 Version 1.0001Level: Detail
MAXCAP8/23/2018 12:13:25 PM
Page C-42
Department Allocation Basis Allocation Source
Building Depreciation
1.4.1 Courthouse Assigned square footage by department Building floor plans
1.4.2 51 Macomb Assigned square footage by department Building floor plans
1.4.3 Drain Building Assigned square footage by department Building floor plans
1.4.4 Stoner Building Assigned square footage by department Building floor plans
1.4.5 MSU Extension Assigned square footage by department Building floor plans
1.4.6 Health Building Assigned square footage by department Building floor plans
1.4.7 Emerg Serv Bldg Assigned square footage by department Building floor plans
1.4.8 Misc Impv Direct allocation to Property Maintenance Fixed assets report
1.4.9 Storage Bldg Assigned square footage by department Facilities
Equipment Depreciation
2.4.1 Equip Depr. Dollar amount of depreciation by benefiting department Fixed asset report
Board of Commissioners
3.4.1 Support Serv. Dollar amount of assigned wages by department Employee time analysis
County Administrator
4.4.1 County Admin Annual expenses by benefiting department Appropriation Report
County Clerk
5.4.1 Mail Service Number of pieces of mail by department Annual mail summary
Finance Department
6.4.1 Purchasing Number of purchase orders by department Detail general ledger
6.4.2 Payroll Average number of employees by department Payroll register
6.4.3 Accounting Number of accounting transactions by department Detail general ledger
Information Services
7.4.1 Desktop Support Number of PC'S by department Information Technology department
7.4.2 Network Support Number of PC'S by department Information Technology department
7.4.3 Equip/Software Number of PC'S by department Information Technology department
7.4.4 Telephone Supt Direct allocation to Telephone Support Information Technology Department
7.4.5 FOC Equipment Direct allocation to Friend of the Court Paid invoices
7.4.6 Imaging System Number of licenses by user department Information Services
Telephone Support
8.4.1 Telephone Supt Number of telephone lines by department Telephone directory
Human Resources
9.4.1 Human Resources Average number of employees by department Payroll register
Treasurer
10.4.1 Bank Reconcil Number of cash related transactions by department Detail general ledger
10.4.2 Cash Receipting Number of cash receipts by department Detail general ledger
Parks Maintenance
11.4.1 Bldg & Grounds Number of hours by location Grounds maintenance schedule
11.4.2 Contract Serv Dollar amount of charges by department Paid invoices
Property Maintenance
12.4.1 Courthouse Assigned square footage by department Building floor plans
12.4.2 51 Macomb Assigned square footage by department Building floor plans
12.4.3 Drain Building Assigned square footage by department Building floor plans
Schedule E
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule E - Summary of Allocation Basis
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:24 PM
Page C-43
Department Allocation Basis Allocation Source
12.4.4 Stoner Building Assigned square footage by department Building floor plans
12.4.5 Health Building Assigned square footage by department Building floor plans
12.4.6 Magist Dist Ct Direct allocation to District Court Facilities Director
12.4.7 MSU Extension Assigned square footage by department Building floor plans
12.4.8 LEC Building Percentage of assigned space by department Facilities Director
12.4.9 LEC Custodial Direct allocation to Jail Property Maintenance
12.4.10 Emerg Serv Bldg Assigned square footage by department Building floor plans
12.4.11 Other Buildings Dollar amount of assigned wages by department Facilities Director
12.4.12 Storage Bldg Assigned square footage by department Facilities
12.4.13 Other Services Dollar amount of custodial services by location Paid invoices
12.4.14 Finance Assigned wages by department Finance Department
General Expense
13.4.1 Accounting Serv Total number of accounting transaction by department Detail general ledger
13.4.2 Specific Serv Dollar amount of expenditures by department Paid invoices
13.4.3 Legal Services Number of hours by department Paid invoices
13.4.4 Employee Serv. Average number of employees by department Payroll register
Printing
14.4.1 Printing Serv Dollar amount of printing charges by department Printing chargeback summary
Retiree Insurance
15.4.1 Retiree F/B Dollar amount of fringe benefits by department Detail general ledger
15.4.2 Term Payoff Dollar amount of payroll costs by department General ledger
Schedule E
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule E - Summary of Allocation Basis
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:24 PM
Page C-44
Monroe County occupies buildings which house multiple departments including central service
and grantee departments, some of which receive State and Federal funds. Building depreciation was
calculated based on the useful life of the acquisition and improvement cost, plus allowable interest
expense. A use charge was included for the following buildings:
Courthouse
51 Macomb
Drain Office
Stoner-Kemmerling
MSU Extension Building
Health Building
Emergency Services Building
Storage Building
Building depreciation for building with multiple occupants is allocated based on usable square
footage within each facility. 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Building Depreciation
Page C-45
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 0 0
Cost Adjustments:
Building Depr. 414,342
Total Departmental Cost Adjustments: 414,342 414,342
Total To Be Allocated: 414,342 414,342
Schedule 1.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Page C-46
Total G&A Courthouse 51 Macomb Drain Building
Wages & Benefits
SALARIES & WAGES 0 0 0 0 0
FRINGE BENEFITS 0 0 0 0 0
Departmental Total
Expenditures Per Financial Statement 0
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Building Depr. 414,342 0 196,683 11,032 27,743
Functional Cost 414,342 0 196,683 11,032 27,743
Allocation Step 1
Reallocate Admin Costs 0 0 0 0
Unallocated Costs 0 0 0 0 0
1st Allocation 414,342 0 196,683 11,032 27,743
Allocation Step 2
2nd Allocation 0 0 0 0 0
Total For Building Depreciation
Schedule .3 Total 414,342 0 196,683 11,032 27,743
Schedule 1.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Page C-47
Stoner Building MSU Extension Health Building Emerg Serv Bldg Misc Impv
Wages & Benefits
SALARIES & WAGES 0 0 0 0 0
FRINGE BENEFITS 0 0 0 0 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Building Depr. 31,334 15,278 40,651 74,364 7,661
Functional Cost 31,334 15,278 40,651 74,364 7,661
Allocation Step 1
Reallocate Admin Costs 0 0 0 0 0
Unallocated Costs 0 0 0 0 0
1st Allocation 31,334 15,278 40,651 74,364 7,661
Allocation Step 2
2nd Allocation 0 0 0 0 0
Total For Building Depreciation
Schedule .3 Total 31,334 15,278 40,651 74,364 7,661
Schedule 1.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Page C-48
Storage Bldg
Wages & Benefits
SALARIES & WAGES 0
FRINGE BENEFITS 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0
Cost Adjustments
Building Depr. 9,596
Functional Cost 9,596
Allocation Step 1
Reallocate Admin Costs 0
Unallocated Costs 0
1st Allocation 9,596
Allocation Step 2
2nd Allocation 0
Total For Building Depreciation
Schedule .3 Total 9,596
Schedule 1.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Page C-49
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 1,959 3.848043 7,568 7,568 7,568
County Administrator 1,321 2.594826 5,104 5,104 5,104
County Clerk 4,456 8.752873 17,215 17,215 17,215
Finance Department 1,931 3.793042 7,460 7,460 7,460
Information Services 862 1.693217 3,330 3,330 3,330
Human Resources 1,487 2.920898 5,745 5,745 5,745
Property Maintenance 676 1.327860 2,612 2,612 2,612
Printing 596 1.170716 2,303 2,303 2,303
Cir Ct 101-131 4,759 9.348052 18,386 18,386 18,386
Dist Ct 101-136 7,540 14.810741 29,130 29,130 29,130
DC Prob 101-136.10 3,000 5.892868 11,590 11,590 11,590
FOC 215-141 7,476 14.685026 28,883 28,883 28,883
Prob Ct 101-148 8,562 16.818245 33,079 33,079 33,079
Guardian 101-149 178 0.349643 688 688 688
Pros Aty 101-267 3,200 6.285726 12,363 12,363 12,363
Work Ser 101-351.40 240 0.471429 927 927 927
Planning 101-721 2,666 5.236795 10,300 10,300 10,300
Schedule .4 Total for Courthouse 50,909 100.000000 196,683 196,683 0 196,683
Schedule 1.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - Courthouse
Page C-50
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Treasurer 1,550 36.046511 3,977 3,977 3,977
Equaliz 101-257.01 1,550 36.046512 3,976 3,976 3,976
ROD 101-268 1,200 27.906977 3,079 3,079 3,079
Schedule .4 Total for 51 Macomb 4,300 100.000000 11,032 11,032 0 11,032
Schedule 1.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - 51 Macomb
Page C-51
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Drain 101-275 16,074 98.167827 27,235 27,235 27,235
Co Agcy 565-536 300 1.832173 508 508 508
Schedule .4 Total for Drain Building 16,374 100.000000 27,743 27,743 0 27,743
Schedule 1.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - Drain Building
Page C-52
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
County Clerk 426 5.021808 1,574 1,574 1,574
Dist Ct 101-136 432 5.092538 1,596 1,596 1,596
FOC 215-141 222 2.616999 820 820 820
Adult Pr 101-151 6,255 73.735707 23,104 23,104 23,104
Other 1,148 13.532948 4,240 4,240 4,240
Schedule .4 Total for Stoner Building 8,483 100.000000 31,334 31,334 0 31,334
Schedule 1.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - Stoner Building
Page C-53
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Coop Ext 101-261.05 4,025 60.074626 9,178 9,178 9,178
Aging 101-672 1,235 18.432836 2,816 2,816 2,816
Vet Bure 101-682 934 13.940299 2,130 2,130 2,130
Vets Aff 293-All 506 7.552239 1,154 1,154 1,154
Schedule .4 Total for MSU Extension 6,700 100.000000 15,278 15,278 0 15,278
Schedule 1.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - MSU Extension
Page C-54
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Dental Clinic 4,500 17.845104 7,254 7,254 7,254
Health Bldg Depr 20,717 82.154896 33,397 33,397 33,397
Schedule .4 Total for Health Building 25,217 100.000000 40,651 40,651 0 40,651
Schedule 1.4.6
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - Health Building
Page C-55
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Information Services 397 3.682404 2,738 2,738 2,738
Emerg M 101-426 5,660 52.499768 39,041 39,041 39,041
Dispatch 261-325 4,724 43.817828 32,585 32,585 32,585
Schedule .4 Total for Emerg Serv Bldg 10,781 100.000000 74,364 74,364 0 74,364
Schedule 1.4.7
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - Emerg Serv Bldg
Page C-56
Allocation Basis: Direct allocation to Property Maintenance
Allocation Source: Fixed assets report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Property Maintenance 100 100.000000 7,661 7,661 7,661
Schedule .4 Total for Misc Impv 100 100.000000 7,661 7,661 0 7,661
Schedule 1.4.8
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - Misc Impv
Page C-57
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Sheriff 101-301.00 7,560 70.000000 6,717 6,717 6,717
Emerg M 101-426 540 5.000000 480 480 480
Health Bldg Depr 2,700 25.000000 2,399 2,399 2,399
Schedule .4 Total for Storage Bldg 10,800 100.000000 9,596 9,596 0 9,596
Schedule 1.4.9
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Activity - Storage Bldg
Page C-58
Receiving Department Total Courthouse 51 Macomb Drain Building Stoner Building
Board of Commissioners 7,568 7,568 0 0 0
County Administrator 5,104 5,104 0 0 0
County Clerk 18,789 17,215 0 0 1,574
Finance Department 7,460 7,460 0 0 0
Information Services 6,068 3,330 0 0 0
Human Resources 5,745 5,745 0 0 0
Treasurer 3,977 0 3,977 0 0
Property Maintenance 10,273 2,612 0 0 0
Printing 2,303 2,303 0 0 0
Cir Ct 101-131 18,386 18,386 0 0 0
Dist Ct 101-136 30,726 29,130 0 0 1,596
DC Prob 101-136.10 11,590 11,590 0 0 0
FOC 215-141 29,703 28,883 0 0 820
Prob Ct 101-148 33,079 33,079 0 0 0
Guardian 101-149 688 688 0 0 0
Adult Pr 101-151 23,104 0 0 0 23,104
Equaliz 101-257.01 3,976 0 3,976 0 0
Coop Ext 101-261.05 9,178 0 0 0 0
Pros Aty 101-267 12,363 12,363 0 0 0
ROD 101-268 3,079 0 3,079 0 0
Drain 101-275 27,235 0 0 27,235 0
Sheriff 101-301.00 6,717 0 0 0 0
Work Ser 101-351.40 927 927 0 0 0
Emerg M 101-426 39,521 0 0 0 0
Aging 101-672 2,816 0 0 0 0
Vet Bure 101-682 2,130 0 0 0 0
Planning 101-721 10,300 10,300 0 0 0
Dispatch 261-325 32,585 0 0 0 0
Vets Aff 293-All 1,154 0 0 0 0
Co Agcy 565-536 508 0 0 508 0
Dental Clinic 7,254 0 0 0 0
Health Bldg Depr 35,796 0 0 0 0
Other 4,240 0 0 0 4,240
Direct Bill 0 0 0 0 0
Total 414,342 196,683 11,032 27,743 31,334
Schedule 1.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Page C-59
Receiving Department MSU Extension Health Building Emerg Serv Bldg Misc Impv Storage Bldg
Board of Commissioners 0 0 0 0 0
County Administrator 0 0 0 0 0
County Clerk 0 0 0 0 0
Finance Department 0 0 0 0 0
Information Services 0 0 2,738 0 0
Human Resources 0 0 0 0 0
Treasurer 0 0 0 0 0
Property Maintenance 0 0 0 7,661 0
Printing 0 0 0 0 0
Cir Ct 101-131 0 0 0 0 0
Dist Ct 101-136 0 0 0 0 0
DC Prob 101-136.10 0 0 0 0 0
FOC 215-141 0 0 0 0 0
Prob Ct 101-148 0 0 0 0 0
Guardian 101-149 0 0 0 0 0
Adult Pr 101-151 0 0 0 0 0
Equaliz 101-257.01 0 0 0 0 0
Coop Ext 101-261.05 9,178 0 0 0 0
Pros Aty 101-267 0 0 0 0 0
ROD 101-268 0 0 0 0 0
Drain 101-275 0 0 0 0 0
Sheriff 101-301.00 0 0 0 0 6,717
Work Ser 101-351.40 0 0 0 0 0
Emerg M 101-426 0 0 39,041 0 480
Aging 101-672 2,816 0 0 0 0
Vet Bure 101-682 2,130 0 0 0 0
Planning 101-721 0 0 0 0 0
Dispatch 261-325 0 0 32,585 0 0
Vets Aff 293-All 1,154 0 0 0 0
Co Agcy 565-536 0 0 0 0 0
Dental Clinic 0 7,254 0 0 0
Health Bldg Depr 0 33,397 0 0 2,399
Other 0 0 0 0 0
Direct Bill 0 0 0 0 0
Total 15,278 40,651 74,364 7,661 9,596
Schedule 1.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Building Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:26 PM
Page C-60
Equipment depreciation is calculated for central service departments included in this cost
allocation plan. Depreciation is calculated based on the useful life and acquisition costs for capitalized
equipment.
Equipment Depreciation – this activity includes equipment depreciation which was purchased
through General Fund and the Computer Capital Outlay Fund. The depreciation included in this schedule,
which is allocated to the benefiting departments based on the dollar amount of depreciation by benefiting
department.
This department receives allocations from other service departments. The allocations received
are, in turn, reallocated to recipient departments according to the initial distribution that was established
for this service department. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Equipment Depreciation
Page C-61
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 0 0
Cost Adjustments:
Equipment Depr. 50,167
Vehicle Depr. 11,191
Total Departmental Cost Adjustments: 61,358 61,358
Total To Be Allocated: 61,358 61,358
Schedule 2.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Equipment Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:28 PM
Page C-62
Total G&A Equip Depr.
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
Cost Adjustments
Equipment Depr. 50,167 0 50,167
Vehicle Depr. 11,191 0 11,191
Functional Cost 61,358 0 61,358
Allocation Step 1
Reallocate Admin Costs 0 0
Unallocated Costs 0 0 0
1st Allocation 61,358 0 61,358
Allocation Step 2
2nd Allocation 0 0 0
Total For Equipment Depreciation
Schedule .3 Total 61,358 0 61,358
Schedule 2.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Equipment Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:27 PM
Page C-63
Allocation Basis: Dollar amount of depreciation by benefiting department
Allocation Source: Fixed asset report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
County Clerk 5,556 9.055054 5,556 5,556 5,556
Finance Department 25,446 41.471366 25,446 25,446 25,446
Telephone Support 655 1.067505 655 655 655
Treasurer 5,685 9.265295 5,685 5,685 5,685
Parks Maintenance 7,866 12.819844 7,866 7,866 7,866
Property Maintenance 16,150 26.320936 16,150 16,150 16,150
Schedule .4 Total for Equip Depr. 61,358 100.000000 61,358 61,358 0 61,358
Schedule 2.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Equipment Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:27 PM
Activity - Equip Depr.
Page C-64
Receiving Department Total Equip Depr.
County Clerk 5,556 5,556
Finance Department 25,446 25,446
Telephone Support 655 655
Treasurer 5,685 5,685
Parks Maintenance 7,866 7,866
Property Maintenance 16,150 16,150
Direct Bill 0 0
Total 61,358 61,358
Schedule 2.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Equipment Depreciation
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:27 PM
Page C-65
Starting in 2014, the responsibility for performing support servcies was assummed by
administrative staff within the Board of Commissioners department. The cost of this department has been
seperated into the following activities based on the assigned responsibilities of the individuals within this
department. Those individuals that spend 100% of their time related to a specific activity have been
assigned to their respective activity. If an individual is split between 2 or more activities, a time and effort
summary was used to distribute the appropriate percentage of effort between the benefiting activities.
Support Services - The costs of this activity includes the time associated with providing support
to the Finance Department This activity has been allocated based on the dollar amount of assigned
wages by benefiting department.
Bd of Comm - This activity includes the costs directly associated with the County
Commissioners. This activity has not been allocated for purposes of this cost allocation plan.
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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department Board of Commissioners
Page C-66
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 339,019 339,019
Inbound Costs:
Building Depreciation 7,568 7,568
County Administrator 1,464 1,464
County Clerk 5 5
Finance Department 2,814 2,814
Information Services 14,748 14,748
Telephone Support 543 543
Human Resources 4,812 4,812
Treasurer 126 126
Property Maintenance 23,920 23,920
General Expense 2,393 2,393
Printing -63 -63
Retiree Insurance 4,291 4,291
Total Allocated Additions: 7,568 55,053 62,621 62,621
Total To Be Allocated: 346,587 55,053 401,640
Schedule 3.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Board of Commissioners
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:30 PM
Page C-67
Total G&A Support Serv. Bd of Comm**
Wages & Benefits
SALARIES & WAGES 166,883 0 17,577 149,306
FRINGE BENEFITS 150,140 0 15,810 134,330
Other Expense & Cost
Office Supplies 1,942 0 204 1,738
Telephone 185 0 19 166
Liability 1,759 0 185 1,574
Dues 18,110 0 0 18,110
Departmental Total
Expenditures Per Financial Statement 339,019
Deductions
*Total Disallowed Costs 0 0 0 0
Functional Cost 339,019 0 33,795 305,224
Allocation Step 1
Inbound - All Others 7,568 0 797 6,771
Reallocate Admin Costs 0 0 0
Unallocated Costs (311,995) 0 0 (311,995)
1st Allocation 34,592 0 34,592 0
Allocation Step 2
Inbound - All Others 55,053 0 5,790 49,263
Unallocated Costs (49,263) 0 0 (49,263)
2nd Allocation 5,790 0 5,790 0
Total For Board of Commissioners
Schedule .3 Total 40,382 0 40,382 0
Schedule 3.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Board of Commissioners
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:29 PM
Page C-68
Allocation Basis: Dollar amount of assigned wages by department
Allocation Source: Employee time analysis
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Finance Department 17,577 100.000000 34,592 34,592 5,790 40,382
Schedule .4 Total for Support Serv. 17,577 100.000000 34,592 34,592 5,790 40,382
Schedule 3.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Board of Commissioners
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:29 PM
Activity - Support Serv.
Page C-69
Receiving Department Total Support Serv.
Finance Department 40,382 40,382
Direct Bill 0 0
Total 40,382 40,382
Schedule 3.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Board of Commissioners
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:29 PM
Page C-70
The County Administrator is the chief administrative officer of the County, responsible for the
overall management of all County departments. The function of the Administrator includes coordination of
individual departments in fulfilling efficient delivery of County services and the development and
presentation of the County budget. The costs associated with this department have been allocated to all
benefiting departments based on the dollar amount of department expenditures.
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. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department County Administrator
Page C-71
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 255,127 255,127
Inbound Costs:
Building Depreciation 5,104 5,104
County Administrator 1,102 1,102
Finance Department 454 454
Information Services 1,340 1,340
Telephone Support 136 136
Human Resources 480 480
Treasurer 98 98
Property Maintenance 16,128 16,128
General Expense 47,322 47,322
Retiree Insurance 998 998
Total Allocated Additions: 5,104 68,058 73,162 73,162
Total To Be Allocated: 260,231 68,058 328,289
Schedule 4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department County Administrator
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:32 PM
Page C-72
Total G&A County Admin
Wages & Benefits
SALARIES & WAGES 120,208 0 120,208
FRINGE BENEFITS 130,763 0 130,763
Other Expense & Cost
Dues 450 0 450
Telephone 128 0 128
Conference 2,330 0 2,330
Insurance 1,248 0 1,248
Departmental Total
Expenditures Per Financial Statement 255,127
Deductions
*Total Disallowed Costs 0 0 0
Functional Cost 255,127 0 255,127
Allocation Step 1
Inbound - All Others 5,104 0 5,104
Reallocate Admin Costs 0 0
Unallocated Costs 0 0 0
1st Allocation 260,231 0 260,231
Allocation Step 2
Inbound - All Others 68,058 0 68,058
2nd Allocation 68,058 0 68,058
Total For County Administrator
Schedule .3 Total 328,289 0 328,289
Schedule 4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department County Administrator
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:31 PM
Page C-73
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 339,019 0.562500 1,464 1,464 1,464
County Administrator 255,127 0.423306 1,102 1,102 1,102
County Clerk 1,185,114 1.966338 5,117 5,117 1,351 6,468
Finance Department 360,814 0.598662 1,558 1,558 410 1,968
Information Services 1,102,587 1.829410 4,760 4,760 1,254 6,014
Human Resources 237,514 0.394083 1,025 1,025 270 1,295
Treasurer 392,882 0.651869 1,696 1,696 447 2,143
Parks Maintenance 190,753 0.316497 823 823 213 1,036
Property Maintenance 973,143 1.614636 4,201 4,201 1,106 5,307
General Expense 461,290 0.765371 1,992 1,992 524 2,516
Printing 86,791 0.144003 374 374 98 472
Cir Ct 101-131 1,282,863 2.128523 5,539 5,539 1,461 7,000
Dist Ct 101-136 2,837,425 4.707849 12,251 12,251 3,232 15,483
DC Prob 101-136.10 998,381 1.656511 4,311 4,311 1,136 5,447
DC Vets 101-136.50 29,766 0.049388 129 129 32 161
MH Court 101-136.60 103,195 0.171221 446 446 116 562
FOC 215-141 2,551,750 4.233857 11,018 11,018 2,905 13,923
Prob Ct 101-148 2,475,445 4.107252 10,689 10,689 2,819 13,508
Guardian 101-149 108,700 0.180355 469 469 122 591
Adult Pr 101-151 13,596 0.022558 59 59 14 73
Remonum 101-245 61,955 0.102796 267 267 68 335
Equaliz 101-257.01 388,812 0.645116 1,679 1,679 442 2,121
Coop Ext 101-261.05 215,829 0.358103 932 932 243 1,175
Election 101-262 21,983 0.036474 95 95 23 118
Ice Oper 101-265.11 56,825 0.094284 246 246 62 308
Pros Aty 101-267 2,200,245 3.650641 9,500 9,500 2,506 12,006
Crime V 101-267.50 154,959 0.257108 669 669 175 844
ROD 101-268 247,151 0.410072 1,067 1,067 280 1,347
Drain 101-275 390,260 0.647518 1,685 1,685 443 2,128
Soil 101-275.20 77,686 0.128896 336 336 87 423
IDEP Grt 101-275.30 179,499 0.297824 775 775 201 976
Bldg Aut 101-279 200 0.000332 1 1 1
Sheriff 101-301.00 1,971,022 3.270315 8,510 8,510 2,247 10,757
S Detecv 101-301.01 577,300 0.957855 2,493 2,493 657 3,150
S Mantis 101-301.02 210,502 0.349264 909 909 238 1,147
S Road 101-301.03 4,690,474 7.782423 20,252 20,252 5,350 25,602
S Record 101-301.04 323,925 0.537456 1,398 1,398 367 1,765
S Youth 101-301.05 141,159 0.234211 610 610 159 769
S Local 101-301.10 1,774,828 2.944790 7,663 7,663 2,023 9,686
S School 101-301.11 361,865 0.600406 1,563 1,563 411 1,974
Justic16 101-301.54 10,330 0.017140 45 45 11 56
Aviation 101-301.99 33,901 0.056248 147 147 39 186
2nd Road 101-316 261,613 0.434068 1,129 1,129 297 1,426
Special 101-317 48,419 0.080337 209 209 53 262
Traffic 101-321.48 13,956 0.023156 60 60 15 75
Safe Com 101-321.49 64,973 0.107803 281 281 70 351
MI Just 101-321.63 17,175 0.028497 74 74 18 92
Marine S 101-331 30,968 0.051382 134 134 35 169
Jail 101-351 4,801,590 7.966786 20,732 20,732 5,476 26,208
Work Rel 101-351.03 44,584 0.073974 193 193 49 242
Med Serv 101-351.05 417,365 0.692491 1,802 1,802 474 2,276
Work Ser 101-351.40 364,275 0.604404 1,573 1,573 414 1,987
Schedule 4.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department County Administrator
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:31 PM
Activity - County Admin
Page C-74
Allocation Basis: Annual expenses by benefiting department
Allocation Source: Appropriation Report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Emerg M 101-426 381,792 0.633468 1,648 1,648 433 2,081
OPSG Gt 101-426.6X 68,595 0.113813 296 296 76 372
UASI 101-426.7X 264,838 0.439419 1,143 1,143 301 1,444
AC 101-430 602,803 1.000169 2,603 2,603 686 3,289
Med Exam 101-648 202,341 0.335724 874 874 227 1,101
Aging 101-672 227,755 0.377891 983 983 258 1,241
Vet Bure 101-682 41,444 0.068764 179 179 46 225
Planning 101-721 258,608 0.429082 1,117 1,117 294 1,411
Econ Dev 101-728 29,784 0.049418 129 129 33 162
Parks 208-751 1,752 0.002907 7 7 1 8
Ambulanc 210-651 1,196 0.001984 5 5 1 6
Health 221-601 4,877,860 8.093330 21,061 21,061 5,719 26,780
AC Donat 230-430 87,255 0.144773 376 376 99 475
Fed Pris 251-351 3,986,026 6.613605 17,211 17,211 4,544 21,755
Cor Trng 252-320 23,844 0.039562 103 103 26 129
ROD Auto 256-268 179,568 0.297939 775 775 201 976
Conceal 260-215 4,731 0.007850 20 20 5 25
Dispatch 261-325 2,396,304 3.975942 10,347 10,347 2,728 13,075
Marriage 262-166 11,217 0.018611 48 48 12 60
Drug For 263-267 47,868 0.079422 207 207 53 260
Drug Eng 264-310 3,187 0.005288 13 13 4 17
Mantis 266-311 221,490 0.367496 957 957 250 1,207
Mantis 368-311 9,850 0.016343 43 43 10 53
Law Libr 269-145 7,506 0.012454 33 33 8 41
Emp/Trng 27X-ALL 1,252,605 2.078319 5,408 5,408 1,428 6,836
Sen Citz 280-970 2,646,373 4.390856 11,426 11,426 3,015 14,441
Hist Com 283-803 529,402 0.878383 2,286 2,286 602 2,888
MJTF 285-320 12,686 0.021049 55 55 13 68
Soc Serv 290-670 7,405 0.012286 32 32 8 40
Fairview 291-670 1,117,086 1.853466 4,824 4,824 1,272 6,096
Child C 292-ALL 3,493,274 5.796032 15,083 15,083 3,984 19,067
Vets Aff 293-All 56,406 0.093589 244 244 61 305
Delq Tax 516-529 96,992 0.160929 419 419 109 528
Prop Tax 554-254 237,879 0.394688 1,027 1,027 270 1,297
Revolv L 574-690 45,294 0.075152 196 196 50 246
Drain Eq 575-445 425,988 0.706798 1,839 1,839 483 2,322
Inmate C 595-351 158,327 0.262696 683 683 180 863
FB Funds ALL-851 110,984 0.184144 479 479 125 604
Schedule .4 Total for County Admin 60,270,098 100.000000 260,231 260,231 68,058 328,289
Schedule 4.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department County Administrator
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:31 PM
Activity - County Admin
Page C-75
Receiving Department Total County Admin
Board of Commissioners 1,464 1,464
County Administrator 1,102 1,102
County Clerk 6,468 6,468
Finance Department 1,968 1,968
Information Services 6,014 6,014
Human Resources 1,295 1,295
Treasurer 2,143 2,143
Parks Maintenance 1,036 1,036
Property Maintenance 5,307 5,307
General Expense 2,516 2,516
Printing 472 472
Cir Ct 101-131 7,000 7,000
Dist Ct 101-136 15,483 15,483
DC Prob 101-136.10 5,447 5,447
DC Vets 101-136.50 161 161
MH Court 101-136.60 562 562
FOC 215-141 13,923 13,923
Prob Ct 101-148 13,508 13,508
Guardian 101-149 591 591
Adult Pr 101-151 73 73
Remonum 101-245 335 335
Equaliz 101-257.01 2,121 2,121
Coop Ext 101-261.05 1,175 1,175
Election 101-262 118 118
Ice Oper 101-265.11 308 308
Pros Aty 101-267 12,006 12,006
Crime V 101-267.50 844 844
ROD 101-268 1,347 1,347
Drain 101-275 2,128 2,128
Soil 101-275.20 423 423
IDEP Grt 101-275.30 976 976
Bldg Aut 101-279 1 1
Sheriff 101-301.00 10,757 10,757
S Detecv 101-301.01 3,150 3,150
S Mantis 101-301.02 1,147 1,147
S Road 101-301.03 25,602 25,602
S Record 101-301.04 1,765 1,765
S Youth 101-301.05 769 769
S Local 101-301.10 9,686 9,686
S School 101-301.11 1,974 1,974
Justic16 101-301.54 56 56
Aviation 101-301.99 186 186
2nd Road 101-316 1,426 1,426
Special 101-317 262 262
Traffic 101-321.48 75 75
Safe Com 101-321.49 351 351
MI Just 101-321.63 92 92
Marine S 101-331 169 169
Jail 101-351 26,208 26,208
Work Rel 101-351.03 242 242
Med Serv 101-351.05 2,276 2,276
Work Ser 101-351.40 1,987 1,987
Schedule 4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department County Administrator
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:31 PM
Page C-76
Receiving Department Total County Admin
Emerg M 101-426 2,081 2,081
OPSG Gt 101-426.6X 372 372
UASI 101-426.7X 1,444 1,444
AC 101-430 3,289 3,289
Med Exam 101-648 1,101 1,101
Aging 101-672 1,241 1,241
Vet Bure 101-682 225 225
Planning 101-721 1,411 1,411
Econ Dev 101-728 162 162
Parks 208-751 8 8
Ambulanc 210-651 6 6
Health 221-601 26,780 26,780
AC Donat 230-430 475 475
Fed Pris 251-351 21,755 21,755
Cor Trng 252-320 129 129
ROD Auto 256-268 976 976
Conceal 260-215 25 25
Dispatch 261-325 13,075 13,075
Marriage 262-166 60 60
Drug For 263-267 260 260
Drug Eng 264-310 17 17
Mantis 266-311 1,207 1,207
Mantis 368-311 53 53
Law Libr 269-145 41 41
Emp/Trng 27X-ALL 6,836 6,836
Sen Citz 280-970 14,441 14,441
Hist Com 283-803 2,888 2,888
MJTF 285-320 68 68
Soc Serv 290-670 40 40
Fairview 291-670 6,096 6,096
Child C 292-ALL 19,067 19,067
Vets Aff 293-All 305 305
Delq Tax 516-529 528 528
Prop Tax 554-254 1,297 1,297
Revolv L 574-690 246 246
Drain Eq 575-445 2,322 2,322
Inmate C 595-351 863 863
FB Funds ALL-851 604 604
Direct Bill 0 0
Total 328,289 328,289
Schedule 4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department County Administrator
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:31 PM
Page C-77
The Monroe County Clerk has various responsibilities assigned to this office. These
responsibilities include Circuit Court file maintenance, vital statistics, and election duties. The cost of this
department has been separated into the following activities based on the assigned responsibilities of the
individuals within this department. Those individuals that spend 100% of their time related to a specific
activity have been assigned to their respective activity. If an individual is split between 2 or more activities,
a time and effort summary was used to distribute the appropriate percentage of effort between the
benefiting activities.
Mail Service – This activity includes the costs of processing and delivery of mail to county
departments. Costs associated with this activity have been allocated based on the number of pieces of
mail processed by each department.
General Government - The remaining activities of the Clerk’s office are considered to be general
government in nature for the purpose of this plan. No further allocations of these costs are made.
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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department County Clerk
Page C-78
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 1,185,114 1,185,114
Inbound Costs:
Building Depreciation 18,789 18,789
Equipment Depreciation 5,556 5,556
County Administrator 5,117 1,351 6,468
County Clerk 7,959 7,959
Finance Department 8,847 8,847
Information Services 29,503 29,503
Telephone Support 2,718 2,718
Human Resources 8,459 8,459
Treasurer 16,350 16,350
Property Maintenance 57,077 57,077
General Expense 11,092 11,092
Printing -359 -359
Retiree Insurance 6,587 6,587
Total Allocated Additions: 29,462 149,584 179,046 179,046
Total To Be Allocated: 1,214,576 149,584 1,364,160
Schedule 5.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department County Clerk
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:34 PM
Page C-79
Total G&A Mail Service General Gov't**
Wages & Benefits
SALARIES & WAGES 622,038 0 31,535 590,503
FRINGE BENEFITS 477,256 0 24,197 453,059
Other Expense & Cost
Supplies 11,879 0 602 11,277
Printing 10,112 0 0 10,112
Postage 12,534 0 0 12,534
Travel 128 0 6 122
Data Processing 2,198 0 0 2,198
Microfilm 6,498 0 0 6,498
Board Expense 753 0 0 753
Dues 725 0 0 725
Telephone 2,716 0 138 2,578
Insurance 6,417 0 325 6,092
Bonds 20 0 0 20
Equipment Maint 409 0 21 388
Equipment Lease 30,696 0 0 30,696
Training 735 0 37 698
Departmental Total
Expenditures Per Financial Statement 1,185,114
Deductions
*Total Disallowed Costs 0 0 0 0
Functional Cost 1,185,114 0 56,861 1,128,253
Allocation Step 1
Inbound - Equipment Depreciation 5,556 0 5,556 0
Inbound - All Others 23,906 0 1,212 22,694
Reallocate Admin Costs 0 0 0
Unallocated Costs (1,150,947) 0 0 (1,150,947)
1st Allocation 63,629 0 63,629 0
Allocation Step 2
Inbound - All Others 149,584 0 7,575 142,009
Unallocated Costs (142,009) 0 0 (142,009)
2nd Allocation 7,575 0 7,575 0
Total For County Clerk
Schedule .3 Total 71,204 0 71,204 0
Schedule 5.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department County Clerk
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:33 PM
Page C-80
Allocation Basis: Number of pieces of mail by department
Allocation Source: Annual mail summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 15 0.008351 5 5 5
County Clerk 22,465 12.507029 7,959 7,959 7,959
Finance Department 8,651 4.816306 3,065 3,065 412 3,477
Information Services 72 0.040085 25 25 2 27
Human Resources 681 0.379136 242 242 31 273
Treasurer 5,497 3.060367 1,947 1,947 262 2,209
Printing 7 0.003897 2 2 2
Cir Ct 101-131 3,796 2.113362 1,344 1,344 180 1,524
Dist Ct 101-136 49,515 27.566683 17,544 17,544 2,463 20,007
FOC 215-141 25,669 14.290804 9,093 9,093 1,230 10,323
Prob Ct 101-148 21,108 11.751541 7,478 7,478 1,013 8,491
Guardian 101-149 113 0.062911 40 40 4 44
Adult Pr 101-151 751 0.418107 266 266 36 302
Equaliz 101-257.01 530 0.295069 188 188 23 211
Pros Aty 101-267 7,702 4.287965 2,728 2,728 364 3,092
ROD 101-268 2,863 1.593929 1,014 1,014 133 1,147
Drain 101-275 1,489 0.828977 527 527 67 594
Sheriff 101-301.00 3,495 1.945785 1,238 1,238 166 1,404
Jail 101-351 2 0.001113 1 1 1
Emerg M 101-426 7 0.003897 2 2 2
AC 101-430 7,935 4.417684 2,810 2,810 379 3,189
Aging 101-672 1,722 0.958696 609 609 79 688
Vet Bure 101-682 217 0.120811 77 77 10 87
Planning 101-721 794 0.442047 281 281 37 318
Health 221-601 11,862 6.603978 4,202 4,202 569 4,771
Dispatch 261-325 60 0.033404 21 21 2 23
Emp/Trng 27X-ALL 184 0.102439 65 65 7 72
Hist Com 283-803 176 0.097985 62 62 7 69
Fairview 291-670 4 0.002227 1 1 1
Child C 292-ALL 892 0.496607 316 316 39 355
FB Funds ALL-851 934 0.519990 331 331 42 373
Ret Hlth 736-852 411 0.228818 146 146 18 164
Schedule .4 Total for Mail Service 179,619 100.000000 63,629 63,629 7,575 71,204
Schedule 5.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department County Clerk
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:33 PM
Activity - Mail Service
Page C-81
Receiving Department Total Mail Service
Board of Commissioners 5 5
County Clerk 7,959 7,959
Finance Department 3,477 3,477
Information Services 27 27
Human Resources 273 273
Treasurer 2,209 2,209
Printing 2 2
Cir Ct 101-131 1,524 1,524
Dist Ct 101-136 20,007 20,007
FOC 215-141 10,323 10,323
Prob Ct 101-148 8,491 8,491
Guardian 101-149 44 44
Adult Pr 101-151 302 302
Equaliz 101-257.01 211 211
Pros Aty 101-267 3,092 3,092
ROD 101-268 1,147 1,147
Drain 101-275 594 594
Sheriff 101-301.00 1,404 1,404
Jail 101-351 1 1
Emerg M 101-426 2 2
AC 101-430 3,189 3,189
Aging 101-672 688 688
Vet Bure 101-682 87 87
Planning 101-721 318 318
Health 221-601 4,771 4,771
Dispatch 261-325 23 23
Emp/Trng 27X-ALL 72 72
Hist Com 283-803 69 69
Fairview 291-670 1 1
Child C 292-ALL 355 355
FB Funds ALL-851 373 373
Ret Hlth 736-852 164 164
Direct Bill 0 0
Total 71,204 71,204
Schedule 5.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department County Clerk
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:33 PM
Page C-82
Monroe County Finance Department is responsible for the general financial operations of the
County. These services include purchasing, general and appropriation ledger accounting, accounts
payable, check preparation, and payroll processing. The cost of this department has been separated into
the following activities based on the assigned responsibilities of the individuals within this department.
Those individuals that spend 100% of their time related to a specific activity have been assigned to their
respective activity. If an individual is split between 2 or more activities, a time and effort summary was
used to distribute the appropriate percentage of effort between the benefiting activities.
Purchasing - the Finance Department is responsible for overseeing the purchasing function and
the integration of the purchase orders into the accounting system. This service provides the County and
its departments with a system of controls, which protects the County from disbursing funds for goods and
services, not received or properly authorized. This service benefits all departments including those
receiving State and Federal funds. Costs are allocated to departments based on the number of purchase
orders issued for each department.
Payroll - the staff are responsible for payroll balancing, deduction balancing, and check
distribution. Payroll transactions are reviewed to ensure compliance with approved procedures. This
service benefits all departments including those receiving State and Federal funds. Payroll costs are
allocated based on the average number of employees by department.
Accounting - this function includes costs related to check preparation, appropriation ledger
posting, and budget status reporting. Costs for these activities are combined because a computerized
system is utilized by the County to accumulate data for posting and budget reporting during check
preparation.
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. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Finance Department
Page C-83
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 360,814 360,814
Cost Adjustments:
Misc Reimbursement -75
Total Departmental Cost Adjustments: -75 -75
Inbound Costs:
Building Depreciation 7,460 7,460
Equipment Depreciation 25,446 25,446
Board of Commissioners 34,592 5,790 40,382
County Administrator 1,558 410 1,968
County Clerk 3,065 412 3,477
Finance Department 2,387 2,387
Information Services 5,363 5,363
Telephone Support 543 543
Human Resources 1,444 1,444
Treasurer 441 441
Property Maintenance 51,201 51,201
General Expense 64,942 64,942
Printing -266 -266
Retiree Insurance 1,921 1,921
Total Allocated Additions: 72,121 134,588 206,709 206,709
Total To Be Allocated: 432,860 134,588 567,448
Schedule 6.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:36 PM
Page C-84
Total G&A Purchasing Payroll Accounting
Wages & Benefits
SALARIES & WAGES 181,017 0 3,467 45,940 131,610
FRINGE BENEFITS 143,339 0 2,752 36,379 104,208
Other Expense & Cost
Supplies 19,768 0 380 5,017 14,371
Operating Exp 1,831 0 35 465 1,331
Contract Services 3,204 0 62 813 2,329
Insurance 1,880 0 36 477 1,367
Equipment Maint 4,564 0 88 1,158 3,318
Copier Expense 5,211 0 100 1,323 3,788
Departmental Total
Expenditures Per Financial Statement 360,814
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Misc Reimbursement (75) (75) 0 0 0
Functional Cost 360,739 (75) 6,920 91,572 262,322
Allocation Step 1Inbound - Equipment Depreciation: Equip Depr. 25,446 0 0 12,723 12,723
Inbound - Board of Commissioners 34,592 0 0 0 34,592
Inbound - All Others 12,083 0 232 3,067 8,784
Reallocate Admin Costs 75 (1) (19) (55)
Unallocated Costs 0 0 0 0 0
1st Allocation 432,860 0 7,151 107,343 318,366
Allocation Step 2Inbound - Property Maintenance: Finance 27,623 0 27,623 0 0
Inbound - General Expense: Specific Serv 64,021 21,488 0 25,222 17,311
Inbound - Board of Commissioners 5,790 0 0 0 5,790
Inbound - All Others 37,154 0 700 9,432 27,022
Reallocate Admin Costs (21,488) 354 5,329 15,805
Unallocated Costs 0 0 0 0 0
2nd Allocation 134,588 0 28,677 39,983 65,928
Total For Finance Department
Schedule .3 Total 567,448 0 35,828 147,326 384,294
Schedule 6.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:35 PM
Page C-85
Allocation Basis: Number of purchase orders by department
Allocation Source: Detail general ledger
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 6 1.600000 114 114 114
County Clerk 11 2.933333 210 210 210
Finance Department 12 3.200000 229 229 229
Information Services 4 1.066667 77 77 329 406
Human Resources 6 1.600000 114 114 496 610
Treasurer 12 3.200000 229 229 992 1,221
Parks Maintenance 2 0.533333 38 38 165 203
Property Maintenance 29 7.733333 552 552 2,402 2,954
Cir Ct 101-131 10 2.666667 191 191 827 1,018
Dist Ct 101-136 9 2.400000 171 171 744 915
DC Prob 101-136.10 5 1.333333 95 95 413 508
MH Court 101-136.60 1 0.266667 18 18 82 100
FOC 215-141 9 2.400000 171 171 744 915
Prob Ct 101-148 12 3.200000 229 229 992 1,221
Adult Pr 101-151 7 1.866667 134 134 579 713
Equaliz 101-257.01 3 0.800000 56 56 247 303
Coop Ext 101-261.05 1 0.266667 18 18 82 100
Election 101-262 1 0.266667 18 18 82 100
Pros Aty 101-267 13 3.466667 248 248 1,074 1,322
Crime V 101-267.50 1 0.266667 18 18 82 100
ROD 101-268 5 1.333333 95 95 413 508
Drain 101-275 1 0.266667 18 18 82 100
IDEP Grt 101-275.30 2 0.533333 38 38 165 203
Sheriff 101-301.00 14 3.733333 266 266 1,157 1,423
Jail 101-351 13 3.466667 248 248 1,074 1,322
Work Rel 101-351.03 1 0.266667 18 18 82 100
Work Ser 101-351.40 2 0.533333 38 38 165 203
Emerg M 101-426 7 1.866667 134 134 579 713
OPSG Gt 101-426.6X 1 0.266667 18 18 82 100
UASI 101-426.7X 10 2.666667 191 191 827 1,018
AC 101-430 5 1.333333 95 95 413 508
Med Exam 101-648 2 0.533333 38 38 165 203
Aging 101-672 6 1.600000 114 114 496 610
Vet Bure 101-682 1 0.266667 18 18 82 100
Planning 101-721 6 1.600000 114 114 496 610
Health 221-601 96 25.599998 1,846 1,846 8,022 9,868
AC Donat 230-430 1 0.266667 18 18 82 100
Fed Pris 251-351 3 0.800000 56 56 247 303
ROD Auto 256-268 1 0.266667 18 18 82 100
Dispatch 261-325 2 0.533333 38 38 165 203
Hist Com 283-803 20 5.333333 382 382 1,655 2,037
Fairview 291-670 8 2.133333 153 153 661 814
Child C 292-ALL 4 1.066667 77 77 329 406
Prop Tax 554-254 4 1.066667 77 77 329 406
Inmate C 595-351 1 0.266667 18 18 82 100
FB Funds ALL-851 5 1.333333 95 95 413 508
Schedule .4 Total for Purchasing 375 100.000000 7,151 7,151 28,677 35,828
Schedule 6.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:36 PM
Activity - Purchasing
Page C-86
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 10.00 1.922707 2,063 2,063 2,063
County Administrator 1.00 0.192271 206 206 206
County Clerk 17.57 3.378197 3,624 3,624 3,624
Finance Department 3.00 0.576812 618 618 618
Information Services 6.35 1.220919 1,310 1,310 514 1,824
Human Resources 2.09 0.401846 432 432 167 599
Treasurer 3.89 0.747933 803 803 314 1,117
Parks Maintenance 1.49 0.286483 306 306 117 423
Property Maintenance 4.46 0.857527 920 920 359 1,279
Printing 0.59 0.113440 121 121 48 169
Cir Ct 101-131 12.36 2.376466 2,551 2,551 1,009 3,560
Dist Ct 101-136 32.21 6.193040 6,647 6,647 2,633 9,280
DC Prob 101-136.10 10.38 1.995770 2,143 2,143 844 2,987
DC Vets 101-136.50 0.31 0.059604 64 64 24 88
MH Court 101-136.60 0.68 0.130744 141 141 54 195
FOC 215-141 24.51 4.712555 5,058 5,058 2,001 7,059
Prob Ct 101-148 22.24 4.276101 4,591 4,591 1,817 6,408
Equaliz 101-257.01 3.00 0.576812 618 618 243 861
Coop Ext 101-261.05 0.92 0.176889 190 190 75 265
Pros Aty 101-267 18.37 3.532013 3,790 3,790 1,496 5,286
Crime V 101-267.50 2.34 0.449913 483 483 187 670
ROD 101-268 3.00 0.576812 618 618 243 861
Drain 101-275 5.50 1.057489 1,135 1,135 445 1,580
Soil 101-275.20 1.00 0.192271 206 206 80 286
Sheriff 101-301.00 10.15 1.951548 2,095 2,095 825 2,920
S Detecv 101-301.01 4.20 0.807537 867 867 339 1,206
S Mantis 101-301.02 1.81 0.348010 373 373 146 519
S Road 101-301.03 35.63 6.850606 7,356 7,356 2,914 10,270
S Record 101-301.04 4.74 0.911363 979 979 381 1,360
S Youth 101-301.05 0.96 0.184580 197 197 77 274
S Local 101-301.10 16.89 3.247452 3,485 3,485 1,376 4,861
S School 101-301.11 3.00 0.576812 618 618 243 861
2nd Road 101-316 2.00 0.384541 412 412 160 572
Marine S 101-331 0.24 0.046145 49 49 19 68
Jail 101-351 41.64 8.006154 8,611 8,611 3,590 12,201
Work Rel 101-351.03 0.96 0.184580 197 197 77 274
Work Ser 101-351.40 1.47 0.282638 303 303 116 419
Emerg M 101-426 2.88 0.553740 593 593 234 827
AC 101-430 4.70 0.903672 971 971 379 1,350
Med Exam 101-648 0.26 0.049990 53 53 20 73
Aging 101-672 2.00 0.384541 412 412 160 572
Vet Bure 101-682 0.59 0.113440 121 121 48 169
Planning 101-721 2.98 0.572967 615 615 241 856
Health 221-601 35.60 6.844838 7,350 7,350 2,911 10,261
Fed Pris 251-351 30.83 5.927706 6,362 6,362 2,517 8,879
ROD Auto 256-268 0.75 0.144203 155 155 61 216
Dispatch 261-325 23.31 4.481830 4,810 4,810 1,903 6,713
Emp/Trng 27X-ALL 12.05 2.316862 2,488 2,488 985 3,473
Hist Com 283-803 6.78 1.303595 1,400 1,400 550 1,950
Fairview 291-670 15.16 2.914824 3,127 3,127 1,236 4,363
Child C 292-ALL 34.40 6.614113 7,101 7,101 2,809 9,910
Vets Aff 293-All 0.41 0.078831 84 84 31 115
Schedule 6.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:36 PM
Activity - Payroll
Page C-87
Allocation Basis: Average number of employees by department
Allocation Source: Payroll register
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Delq Tax 516-529 1.09 0.209575 225 225 85 310
Prop Tax 554-254 1.00 0.192271 206 206 80 286
Co Agcy 565-536 30.78 5.918093 6,352 6,352 2,512 8,864
Drain Eq 575-445 2.67 0.513363 551 551 216 767
FB Funds ALL-851 0.91 0.174966 187 187 72 259
Schedule .4 Total for Payroll 520.10 100.000000 107,343 107,343 39,983 147,326
Schedule 6.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:36 PM
Activity - Payroll
Page C-88
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 108 0.200152 637 637 637
County Administrator 42 0.077837 248 248 248
County Clerk 850 1.575270 5,013 5,013 5,013
Finance Department 261 0.483701 1,540 1,540 1,540
Information Services 269 0.498527 1,587 1,587 330 1,917
Human Resources 140 0.259456 827 827 170 997
Treasurer 363 0.672733 2,140 2,140 449 2,589
Parks Maintenance 362 0.670880 2,134 2,134 449 2,583
Property Maintenance 1,281 2.374025 7,559 7,559 1,597 9,156
General Expense 121 0.224244 713 713 147 860
Printing 149 0.276136 878 878 182 1,060
Retiree Insurance 30 0.055598 177 177 35 212
Cir Ct 101-131 2,526 4.681332 14,903 14,903 3,157 18,060
Dist Ct 101-136 2,109 3.908523 12,443 12,443 2,632 15,075
DC Prob 101-136.10 340 0.630108 2,006 2,006 419 2,425
DC Vets 101-136.50 98 0.181619 577 577 120 697
MH Court 101-136.60 172 0.318761 1,016 1,016 210 1,226
FOC 215-141 603 1.117515 3,556 3,556 747 4,303
Prob Ct 101-148 3,437 6.369651 20,278 20,278 4,298 24,576
Guardian 101-149 27 0.050038 159 159 32 191
Adult Pr 101-151 341 0.631961 2,012 2,012 422 2,434
Remonum 101-245 101 0.187179 595 595 124 719
Equaliz 101-257.01 212 0.392891 1,251 1,251 258 1,509
Coop Ext 101-261.05 127 0.235364 750 750 155 905
Election 101-262 72 0.133435 424 424 85 509
Ice Oper 101-265.11 55 0.101929 324 324 64 388
Pros Aty 101-267 987 1.829167 5,823 5,823 1,227 7,050
Crime V 101-267.50 71 0.131581 418 418 85 503
ROD 101-268 197 0.365092 1,162 1,162 241 1,403
Drain 101-275 286 0.530032 1,687 1,687 352 2,039
Soil 101-275.20 75 0.138994 444 444 88 532
IDEP Grt 101-275.30 59 0.109342 348 348 71 419
Bldg Aut 101-279 12 0.022239 70 70 14 84
Sheriff 101-301.00 1,561 2.892937 9,211 9,211 1,947 11,158
S Detecv 101-301.01 33 0.061158 194 194 38 232
S Mantis 101-301.02 30 0.055598 177 177 35 212
S Road 101-301.03 100 0.185326 590 590 122 712
S Record 101-301.04 31 0.057451 182 182 36 218
S Youth 101-301.05 39 0.072277 230 230 46 276
S Drug 101-301.06 6 0.011120 35 35 6 41
S Local 101-301.10 104 0.192739 614 614 128 742
S School 101-301.11 36 0.066717 213 213 43 256
Justic16 101-301.54 11 0.020386 64 64 11 75
Aviation 101-301.99 42 0.077837 248 248 48 296
2nd Road 101-316 58 0.107489 342 342 69 411
Special 101-317 29 0.053745 171 171 35 206
Traffic 101-321.48 22 0.040772 129 129 27 156
Safe Com 101-321.49 50 0.092663 295 295 57 352
MI Just 101-321.63 11 0.020386 64 64 11 75
Marine S 101-331 52 0.096369 307 307 59 366
Jail 101-351 1,528 2.831780 9,015 9,015 1,904 10,919
Work Rel 101-351.03 30 0.055598 177 177 35 212
Schedule 6.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:36 PM
Activity - Accounting
Page C-89
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Med Serv 101-351.05 110 0.203858 649 649 135 784
Work Ser 101-351.40 402 0.745010 2,371 2,371 499 2,870
Emerg M 101-426 518 0.959988 3,055 3,055 644 3,699
OPSG Gt 101-426.6X 93 0.172353 547 547 114 661
UASI 101-426.7X 393 0.728331 2,320 2,320 486 2,806
AC 101-430 401 0.743157 2,365 2,365 498 2,863
Med Exam 101-648 239 0.442929 1,411 1,411 291 1,702
Aging 101-672 358 0.663467 2,110 2,110 444 2,554
Vet Bure 101-682 88 0.163087 519 519 105 624
Planning 101-721 404 0.748717 2,383 2,383 500 2,883
Plat Bd 101-723 1 0.001853 6 6 6
Econ Dev 101-728 5 0.009266 29 29 5 34
Boundry 101-729 2 0.003707 11 11 3 14
Road Com 201-449 134 0.248337 790 790 165 955
Parks 208-751 117 0.216831 690 690 144 834
Ambulanc 210-651 75 0.138994 444 444 88 532
Health 221-601 11,162 20.686075 65,888 65,888 14,383 80,271
AC Donat 230-430 46 0.085250 273 273 52 325
Fed Pris 251-351 949 1.758743 5,599 5,599 1,181 6,780
Cor Trng 252-320 52 0.096369 307 307 59 366
Prin Res 255-233 6 0.011120 35 35 6 41
ROD Auto 256-268 111 0.205712 655 655 137 792
Conceal 260-215 13 0.024092 75 75 14 89
Dispatch 261-325 498 0.922923 2,936 2,936 620 3,556
Marriage 262-166 32 0.059304 189 189 38 227
Drug For 263-267 87 0.161234 513 513 103 616
Drug Eng 264-310 15 0.027799 89 89 16 105
Fed Fort 265-310 24 0.044478 141 141 28 169
Mantis 266-311 261 0.483701 1,540 1,540 319 1,859
Non Drug 267-311 17 0.031505 101 101 19 120
Mantis 368-311 17 0.031505 101 101 19 120
Law Libr 269-145 28 0.051891 166 166 32 198
Library 271-790 146 0.270576 861 861 178 1,039
Emp/Trng 27X-ALL 8,042 14.903909 47,448 47,448 10,056 57,504
Sen Citz 280-970 444 0.822847 2,621 2,621 550 3,171
Museum 282-803 4 0.007413 23 23 3 26
Hist Com 283-803 1,535 2.844752 9,057 9,057 1,913 10,970
MJTF 285-320 98 0.181619 577 577 120 697
Soc Serv 290-670 51 0.094516 301 301 57 358
Fairview 291-670 1,093 2.025612 6,449 6,449 1,359 7,808
Child C 292-ALL 1,758 3.258029 10,373 10,373 2,197 12,570
Vets Aff 293-All 207 0.383625 1,222 1,222 253 1,475
Vet Trus 294-683 2 0.003707 11 11 3 14
BA DSF 39 0.072277 230 230 46 276
Cap Impv 392-601 9 0.016679 53 53 10 63
BA CPF 4 0.007413 23 23 3 26
Delq Tax 516-529 108 0.200152 637 637 134 771
Delq Tax 53X-250 26 0.048185 153 153 31 184
Prop Tax 554-254 353 0.654200 2,081 2,081 439 2,520
Co Agcy 565-536 429 0.795048 2,532 2,532 531 3,063
Revolv L 574-690 2 0.003707 11 11 3 14
Drain Eq 575-445 299 0.554124 1,764 1,764 369 2,133
Schedule 6.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:36 PM
Activity - Accounting
Page C-90
Allocation Basis: Number of accounting transactions by department
Allocation Source: Detail general ledger
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Inmate C 595-351 226 0.418837 1,334 1,334 276 1,610
Ofc Eq 664-290 68 0.126022 402 402 81 483
Telephon 668-265 65 0.120462 383 383 78 461
FB Funds ALL-851 731 1.354732 4,312 4,312 906 5,218
Insuranc 680-851 11 0.020386 64 64 11 75
Ret Hlth 736-852 530 0.982227 3,127 3,127 661 3,788
Drain SA ALL-445 1,164 2.157193 6,867 6,867 1,450 8,317
Other 201 0.372505 1,185 1,185 246 1,431
Schedule .4 Total for Accounting 53,959 100.000000 318,366 318,366 65,928 384,294
Schedule 6.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:36 PM
Activity - Accounting
Page C-91
Receiving Department Total Purchasing Payroll Accounting
Board of Commissioners 2,814 114 2,063 637
County Administrator 454 0 206 248
County Clerk 8,847 210 3,624 5,013
Finance Department 2,387 229 618 1,540
Information Services 4,147 406 1,824 1,917
Human Resources 2,206 610 599 997
Treasurer 4,927 1,221 1,117 2,589
Parks Maintenance 3,209 203 423 2,583
Property Maintenance 13,389 2,954 1,279 9,156
General Expense 860 0 0 860
Printing 1,229 0 169 1,060
Retiree Insurance 212 0 0 212
Cir Ct 101-131 22,638 1,018 3,560 18,060
Dist Ct 101-136 25,270 915 9,280 15,075
DC Prob 101-136.10 5,920 508 2,987 2,425
DC Vets 101-136.50 785 0 88 697
MH Court 101-136.60 1,521 100 195 1,226
FOC 215-141 12,277 915 7,059 4,303
Prob Ct 101-148 32,205 1,221 6,408 24,576
Guardian 101-149 191 0 0 191
Adult Pr 101-151 3,147 713 0 2,434
Remonum 101-245 719 0 0 719
Equaliz 101-257.01 2,673 303 861 1,509
Coop Ext 101-261.05 1,270 100 265 905
Election 101-262 609 100 0 509
Ice Oper 101-265.11 388 0 0 388
Pros Aty 101-267 13,658 1,322 5,286 7,050
Crime V 101-267.50 1,273 100 670 503
ROD 101-268 2,772 508 861 1,403
Drain 101-275 3,719 100 1,580 2,039
Soil 101-275.20 818 0 286 532
IDEP Grt 101-275.30 622 203 0 419
Bldg Aut 101-279 84 0 0 84
Sheriff 101-301.00 15,501 1,423 2,920 11,158
S Detecv 101-301.01 1,438 0 1,206 232
S Mantis 101-301.02 731 0 519 212
S Road 101-301.03 10,982 0 10,270 712
S Record 101-301.04 1,578 0 1,360 218
S Youth 101-301.05 550 0 274 276
S Drug 101-301.06 41 0 0 41
S Local 101-301.10 5,603 0 4,861 742
S School 101-301.11 1,117 0 861 256
Justic16 101-301.54 75 0 0 75
Aviation 101-301.99 296 0 0 296
2nd Road 101-316 983 0 572 411
Special 101-317 206 0 0 206
Traffic 101-321.48 156 0 0 156
Safe Com 101-321.49 352 0 0 352
MI Just 101-321.63 75 0 0 75
Marine S 101-331 434 0 68 366
Jail 101-351 24,442 1,322 12,201 10,919
Work Rel 101-351.03 586 100 274 212
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:35 PM
Page C-92
Receiving Department Total Purchasing Payroll Accounting
Med Serv 101-351.05 784 0 0 784
Work Ser 101-351.40 3,492 203 419 2,870
Emerg M 101-426 5,239 713 827 3,699
OPSG Gt 101-426.6X 761 100 0 661
UASI 101-426.7X 3,824 1,018 0 2,806
AC 101-430 4,721 508 1,350 2,863
Med Exam 101-648 1,978 203 73 1,702
Aging 101-672 3,736 610 572 2,554
Vet Bure 101-682 893 100 169 624
Planning 101-721 4,349 610 856 2,883
Plat Bd 101-723 6 0 0 6
Econ Dev 101-728 34 0 0 34
Boundry 101-729 14 0 0 14
Road Com 201-449 955 0 0 955
Parks 208-751 834 0 0 834
Ambulanc 210-651 532 0 0 532
Health 221-601 100,400 9,868 10,261 80,271
AC Donat 230-430 425 100 0 325
Fed Pris 251-351 15,962 303 8,879 6,780
Cor Trng 252-320 366 0 0 366
Prin Res 255-233 41 0 0 41
ROD Auto 256-268 1,108 100 216 792
Conceal 260-215 89 0 0 89
Dispatch 261-325 10,472 203 6,713 3,556
Marriage 262-166 227 0 0 227
Drug For 263-267 616 0 0 616
Drug Eng 264-310 105 0 0 105
Fed Fort 265-310 169 0 0 169
Mantis 266-311 1,859 0 0 1,859
Non Drug 267-311 120 0 0 120
Mantis 368-311 120 0 0 120
Law Libr 269-145 198 0 0 198
Library 271-790 1,039 0 0 1,039
Emp/Trng 27X-ALL 60,977 0 3,473 57,504
Sen Citz 280-970 3,171 0 0 3,171
Museum 282-803 26 0 0 26
Hist Com 283-803 14,957 2,037 1,950 10,970
MJTF 285-320 697 0 0 697
Soc Serv 290-670 358 0 0 358
Fairview 291-670 12,985 814 4,363 7,808
Child C 292-ALL 22,886 406 9,910 12,570
Vets Aff 293-All 1,590 0 115 1,475
Vet Trus 294-683 14 0 0 14
BA DSF 276 0 0 276
Cap Impv 392-601 63 0 0 63
BA CPF 26 0 0 26
Delq Tax 516-529 1,081 0 310 771
Delq Tax 53X-250 184 0 0 184
Prop Tax 554-254 3,212 406 286 2,520
Co Agcy 565-536 11,927 0 8,864 3,063
Revolv L 574-690 14 0 0 14
Drain Eq 575-445 2,900 0 767 2,133
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:35 PM
Page C-93
Receiving Department Total Purchasing Payroll Accounting
Inmate C 595-351 1,710 100 0 1,610
Ofc Eq 664-290 483 0 0 483
Telephon 668-265 461 0 0 461
FB Funds ALL-851 5,985 508 259 5,218
Insuranc 680-851 75 0 0 75
Ret Hlth 736-852 3,788 0 0 3,788
Drain SA ALL-445 8,317 0 0 8,317
Other 1,431 0 0 1,431
Direct Bill 0 0 0 0
Total 567,448 35,828 147,326 384,294
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Finance Department
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:35 PM
Page C-94
The Information Services department is responsible for providing various County departments
with a broad variety of data-related services. Information Services assists user departments by storing,
processing, and recalling data for use in providing services, reporting and financial management. The
cost of this department has been separated into the following activities based on the assigned
responsibilities of the individuals within this department. Those individuals that spend 100% of their time
related to a specific activity have been assigned to their respective activity. If an individual is split between
2 or more activities, a time and effort summary was used to distribute the appropriate percentage of effort
between the benefiting activities.
Desktop Support – this activity identifies the costs of providing PC support, installing hardware
and software, providing a help desk to answer data processing related questions and managing
applications. The basis of allocation is the number of PC’s / laptops by benefiting department.
Network Support – this activity identifies the costs of maintaining a network infrastructure that
benefits all users connected to the network. The basis of allocation is the number of PC’s by benefiting
department.
Equipment / Software Depreciation - this activity identifies the depreciation costs of capitalized
software that is for the benefit of departments not billed directly for PC replacement. The basis of
allocation is the number of PC’s by department excluding the Friend of the Court, Health Department and
other direct billed departments.
Telephone Support – this activity identifies the costs associated with maintaining the telephone
system for all county departments. The costs included in this activity are allocated directly to the
Telephone Support schedule for redistribution.
FOC Equipment – this activity identifies the depreciation for Imaging System equipment
specifically associated with the Friend of the Count. The cost identified in this activity has been allocated
directly to the FOC.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Information Services
Page C-95
Imaging System – this activity includes the cost of depreciation for general imaging system costs
that benefit all imaging system users. The cost indentified in this activity is allocated based on the number
of imaging system users by benefiting department.
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. The procedure provides for an appropriate allocation of all service department
charges.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Information Services
Page C-96
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 821,063 821,063
Cost Adjustments:
Misc Reimbursement -221,508
Equipment Depr 281,180
Total Departmental Cost Adjustments: 59,672 59,672
Inbound Costs:
Building Depreciation 6,068 6,068
County Administrator 4,760 1,254 6,014
County Clerk 25 2 27
Finance Department 2,974 1,173 4,147
Information Services 20,114 20,114
Telephone Support 1,087 1,087
Human Resources 3,055 3,055
Treasurer 281 281
Property Maintenance 12,262 12,262
General Expense 114,299 114,299
Printing -3 -3
Retiree Insurance 4,261 4,261
Total Allocated Additions: 13,827 157,785 171,612 171,612
Total To Be Allocated: 894,562 157,785 1,052,347
Schedule 7.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Page C-97
Total G&A Desktop Support Network Support Equip/Software
Wages & Benefits
SALARIES & WAGES 426,304 98,192 116,535 179,681 0
FRINGE BENEFITS 355,015 81,760 97,061 149,639 0
Other Expense & Cost
Supplies 2,853 657 780 1,203 0
Contractual & Temp 2,217 0 450 1,767 0
Dues 950 219 260 400 0
Telephone 5,868 1,351 1,604 2,474 0
Internet Services 13,418 0 0 13,418 0
Travel 2,249 518 615 948 0
Insurance 4,427 1,020 1,210 1,866 0
Computer Repairs 2,417 0 2,417 0 0
Training 5,345 1,231 1,461 2,253 0
Departmental Total
Expenditures Per Financial Statement 821,063
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Misc Reimbursement (221,508) 0 0 (221,508) 0
Equipment Depr 281,180 0 0 106,722 124,136
Functional Cost 880,735 184,948 222,393 238,863 124,136
Allocation Step 1Inbound - Building Depreciation: Emerg Serv Bldg 2,738 0 0 2,738 0
Inbound - All Others 11,089 2,551 3,030 4,677 0
Reallocate Admin Costs (187,499) 66,599 102,676 0
Unallocated Costs 0 0 0 0 0
1st Allocation 894,562 0 292,022 348,954 124,136
Allocation Step 2Inbound - Property Maintenance: Emerg Serv Bldg 1,740 0 0 1,740 0
Inbound - General Expense: Specific Serv 112,807 0 0 112,807 0
Inbound - All Others 43,238 9,940 11,817 18,253 0
Reallocate Admin Costs (9,940) 3,530 5,448 0
Unallocated Costs 0 0 0 0 0
2nd Allocation 157,785 0 15,347 138,248 0
Total For Information Services
Schedule .3 Total 1,052,347 0 307,369 487,202 124,136
Schedule 7.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Page C-98
Telephone Supt FOC Equipment Imaging System
Wages & Benefits
SALARIES & WAGES 31,896 0 0
FRINGE BENEFITS 26,555 0 0
Other Expense & Cost
Supplies 213 0 0
Contractual & Temp 0 0 0
Dues 71 0 0
Telephone 439 0 0
Internet Services 0 0 0
Travel 168 0 0
Insurance 331 0 0
Computer Repairs 0 0 0
Training 400 0 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0
Cost Adjustments
Misc Reimbursement 0 0 0
Equipment Depr 0 28,650 21,672
Functional Cost 60,073 28,650 21,672
Allocation Step 1Inbound - Building Depreciation: Emerg Serv Bldg 0 0 0
Inbound - All Others 831 0 0
Reallocate Admin Costs 18,224 0 0
Unallocated Costs 0 0 0
1st Allocation 79,128 28,650 21,672
Allocation Step 2Inbound - Property Maintenance: Emerg Serv Bldg 0 0 0
Inbound - General Expense: Specific Serv 0 0 0
Inbound - All Others 3,228 0 0
Reallocate Admin Costs 962 0 0
Unallocated Costs 0 0 0
2nd Allocation 4,190 0 0
Total For Information Services
Schedule .3 Total 83,318 28,650 21,672
Schedule 7.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Page C-99
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 11 1.989150 5,807 5,807 5,807
County Administrator 1 0.180832 527 527 527
County Clerk 22 3.978300 11,617 11,617 11,617
Finance Department 4 0.723327 2,111 2,111 2,111
Information Services 15 2.712477 7,920 7,920 7,920
Human Resources 3 0.542495 1,582 1,582 87 1,669
Treasurer 10 1.808318 5,279 5,279 300 5,579
Parks Maintenance 1 0.180832 527 527 28 555
Property Maintenance 3 0.542495 1,582 1,582 87 1,669
Printing 1 0.180832 527 527 28 555
Cir Ct 101-131 21 3.797468 11,090 11,090 643 11,733
Dist Ct 101-136 54 9.764920 28,576 28,576 1,853 30,429
DC Prob 101-136.10 16 2.893309 8,449 8,449 486 8,935
FOC-DP 215-141 37 6.690778 19,537 19,537 1,130 20,667
Prob Ct 101-148 37 6.690778 19,537 19,537 1,130 20,667
Guardian 101-149 6 1.084991 3,167 3,167 180 3,347
Equaliz 101-257.01 5 0.904159 2,639 2,639 148 2,787
Coop Ext 101-261.05 1 0.180832 527 527 28 555
Pros Aty 101-267 26 4.701627 13,730 13,730 792 14,522
Crime V 101-267.50 2 0.361664 1,055 1,055 58 1,113
ROD 101-268 10 1.808318 5,279 5,279 300 5,579
Drain 101-275 9 1.627486 4,750 4,750 267 5,017
Soil 101-275.20 1 0.180832 527 527 28 555
Sheriff 101-301.00 11 1.989150 5,807 5,807 334 6,141
S Detecv 101-301.01 4 0.723327 2,111 2,111 118 2,229
S Mantis 101-301.02 2 0.361664 1,055 1,055 58 1,113
S Road 101-301.03 38 6.871609 20,065 20,065 1,157 21,222
S Record 101-301.04 5 0.904159 2,639 2,639 148 2,787
S Youth 101-301.05 1 0.180832 527 527 28 555
S Local 101-301.10 18 3.254973 9,504 9,504 553 10,057
S School 101-301.11 3 0.542495 1,582 1,582 87 1,669
2nd Road 101-316 2 0.361664 1,055 1,055 58 1,113
Jail 101-351 45 8.137432 23,762 23,762 1,370 25,132
Work Rel 101-351.03 1 0.180832 527 527 28 555
Work Ser 101-351.40 2 0.361664 1,055 1,055 58 1,113
Emerg M 101-426 10 1.808318 5,279 5,279 300 5,579
AC 101-430 12 2.169982 6,336 6,336 365 6,701
Aging 101-672 3 0.542495 1,582 1,582 87 1,669
Vet Bure 101-682 1 0.180832 527 527 28 555
Planning 101-721 8 1.446655 4,223 4,223 242 4,465
Fed Pris 251-351 33 5.967450 17,424 17,424 1,008 18,432
ROD Auto 256-268 1 0.180832 527 527 28 555
Dispatch 261-325 17 3.074141 8,976 8,976 518 9,494
Hist Com 283-803 9 1.627486 4,750 4,750 267 5,017
Fairview 291-670 7 1.265823 3,697 3,697 211 3,908
Child C 292-ALL 20 3.616637 10,562 10,562 611 11,173
Delq Tax 516-529 1 0.180832 527 527 28 555
Prop Tax 554-254 1 0.180832 527 527 28 555
Drain Eq 575-445 1 0.180832 527 527 28 555
FB Funds ALL-851 1 0.180832 527 527 28 555
Schedule .4 Total for Desktop Support 553 100.000000 292,022 292,022 15,347 307,369
Schedule 7.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Activity - Desktop Support
Page C-100
Allocation Basis: Number of PC'S by department
Allocation Source: Information Technology department
Schedule 7.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Activity - Desktop Support
Page C-101
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 11 1.732283 6,042 6,042 6,042
County Administrator 1 0.157480 549 549 549
County Clerk 22 3.464567 12,088 12,088 12,088
Finance Department 4 0.629921 2,198 2,198 2,198
Information Services 15 2.362205 8,241 8,241 8,241
Human Resources 3 0.472441 1,646 1,646 708 2,354
Treasurer 10 1.574803 5,494 5,494 2,367 7,861
Parks Maintenance 1 0.157480 549 549 234 783
Property Maintenance 3 0.472441 1,646 1,646 708 2,354
Printing 1 0.157480 549 549 234 783
Cir Ct 101-131 21 3.307087 11,537 11,537 4,980 16,517
Dist Ct 101-136 54 8.503937 29,676 29,676 12,818 42,494
DC Prob 101-136.10 16 2.519685 8,794 8,794 3,796 12,590
FOC-DP 215-141 37 5.826772 20,329 20,329 8,783 29,112
Prob Ct 101-148 37 5.826772 20,329 20,329 8,783 29,112
Guardian 101-149 6 0.944882 3,297 3,297 1,421 4,718
Equaliz 101-257.01 5 0.787402 2,746 2,746 1,182 3,928
Coop Ext 101-261.05 1 0.157480 549 549 234 783
Pros Aty 101-267 26 4.094488 14,287 14,287 6,164 20,451
Crime V 101-267.50 2 0.314961 1,097 1,097 470 1,567
ROD 101-268 10 1.574803 5,494 5,494 2,367 7,861
Drain 101-275 9 1.417323 4,943 4,943 2,133 7,076
Soil 101-275.20 1 0.157480 549 549 234 783
Sheriff 101-301.00 11 1.732283 6,042 6,042 2,607 8,649
S Detecv 101-301.01 4 0.629921 2,198 2,198 945 3,143
S Mantis 101-301.02 2 0.314961 1,097 1,097 470 1,567
S Road 101-301.03 38 5.984252 20,881 20,881 9,019 29,900
S Record 101-301.04 5 0.787402 2,746 2,746 1,182 3,928
S Youth 101-301.05 1 0.157480 549 549 234 783
S Local 101-301.10 18 2.834646 9,892 9,892 4,267 14,159
S School 101-301.11 3 0.472441 1,646 1,646 708 2,354
2nd Road 101-316 2 0.314961 1,097 1,097 470 1,567
Jail 101-351 45 7.086614 24,729 24,729 10,682 35,411
Work Rel 101-351.03 1 0.157480 549 549 234 783
Work Ser 101-351.40 2 0.314961 1,097 1,097 470 1,567
Emerg M 101-426 10 1.574803 5,494 5,494 2,367 7,861
AC 101-430 12 1.889764 6,593 6,593 2,841 9,434
Med Exam 101-648 1 0.157480 549 549 234 783
Aging 101-672 3 0.472441 1,646 1,646 708 2,354
Vet Bure 101-682 1 0.157480 549 549 234 783
Planning 101-721 8 1.259843 4,394 4,394 1,896 6,290
Health 221-601 81 12.755908 44,581 44,581 19,498 64,079
Fed Pris 251-351 33 5.196850 18,133 18,133 7,832 25,965
ROD Auto 256-268 1 0.157480 549 549 234 783
Dispatch 261-325 17 2.677165 9,341 9,341 4,033 13,374
Hist Com 283-803 9 1.417323 4,943 4,943 2,133 7,076
Fairview 291-670 7 1.102362 3,845 3,845 1,656 5,501
Child C 292-ALL 20 3.149606 10,989 10,989 4,742 15,731
Delq Tax 516-529 1 0.157480 549 549 234 783
Prop Tax 554-254 1 0.157480 549 549 234 783
Drain Eq 575-445 1 0.157480 549 549 234 783
FB Funds ALL-851 1 0.157480 549 549 234 783
Schedule 7.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Activity - Network Support
Page C-102
Allocation Basis: Number of PC'S by department
Allocation Source: Information Technology department
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Schedule .4 Total for Network Support 635 100.000000 348,954 348,954 138,248 487,202
Schedule 7.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:38 PM
Activity - Network Support
Page C-103
Allocation Basis: Number of PC'S by department
Allocation Source: Information Technology department
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 11 2.335456 2,899 2,899 2,899
County Administrator 1 0.212314 264 264 264
County Clerk 22 4.670913 5,798 5,798 5,798
Finance Department 4 0.849257 1,054 1,054 1,054
Information Services 15 3.184713 3,953 3,953 3,953
Human Resources 3 0.636943 791 791 791
Treasurer 10 2.123142 2,636 2,636 2,636
Parks Maintenance 1 0.212314 264 264 264
Property Maintenance 3 0.636943 791 791 791
Printing 1 0.212314 264 264 264
Cir Ct 101-131 21 4.458599 5,535 5,535 5,535
Dist Ct 101-136 54 11.464972 14,227 14,227 14,227
DC Prob 101-136.10 16 3.397028 4,217 4,217 4,217
Prob Ct 101-148 37 7.855626 9,752 9,752 9,752
Equaliz 101-257.01 5 1.061571 1,318 1,318 1,318
Pros Aty 101-267 26 5.520170 6,853 6,853 6,853
Crime V 101-267.50 2 0.424628 527 527 527
ROD 101-268 10 2.123142 2,636 2,636 2,636
Drain 101-275 9 1.910828 2,372 2,372 2,372
Soil 101-275.20 1 0.212314 264 264 264
Sheriff 101-301.00 11 2.335456 2,899 2,899 2,899
S Detecv 101-301.01 4 0.849257 1,054 1,054 1,054
S Mantis 101-301.02 2 0.424628 527 527 527
S Road 101-301.03 38 8.067941 10,015 10,015 10,015
S Record 101-301.04 5 1.061571 1,318 1,318 1,318
S Youth 101-301.05 1 0.212314 264 264 264
S Local 101-301.10 18 3.821656 4,744 4,744 4,744
S School 101-301.11 3 0.636943 791 791 791
2nd Road 101-316 2 0.424628 527 527 527
Jail 101-351 45 9.554140 11,860 11,860 11,860
Work Rel 101-351.03 1 0.212314 264 264 264
Work Ser 101-351.40 2 0.424628 527 527 527
Emerg M 101-426 10 2.123142 2,636 2,636 2,636
AC 101-430 12 2.547771 3,163 3,163 3,163
Vet Bure 101-682 1 0.212314 264 264 264
Planning 101-721 8 1.698514 2,108 2,108 2,108
Fed Pris 251-351 33 7.006369 8,697 8,697 8,697
Child C 292-ALL 20 4.246285 5,271 5,271 5,271
Delq Tax 516-529 1 0.212314 264 264 264
Prop Tax 554-254 1 0.212314 264 264 264
FB Funds ALL-851 1 0.212314 264 264 264
Schedule .4 Total for Equip/Software 471 100.000000 124,136 124,136 0 124,136
Schedule 7.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:38 PM
Activity - Equip/Software
Page C-104
Allocation Basis: Direct allocation to Telephone Support
Allocation Source: Information Technology Department
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Telephone Support 100 100.000000 79,128 79,128 4,190 83,318
Schedule .4 Total for Telephone Supt 100 100.000000 79,128 79,128 4,190 83,318
Schedule 7.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:38 PM
Activity - Telephone Supt
Page C-105
Allocation Basis: Direct allocation to Friend of the Court
Allocation Source: Paid invoices
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
FOC-DP 215-141 100 100.000000 28,650 28,650 28,650
Schedule .4 Total for FOC Equipment 100 100.000000 28,650 28,650 0 28,650
Schedule 7.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:38 PM
Activity - FOC Equipment
Page C-106
Allocation Basis: Number of licenses by user department
Allocation Source: Information Services
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Dist Ct 101-136 6 7.500000 1,625 1,625 1,625
FOC-DP 215-141 22 27.500000 5,960 5,960 5,960
Pros Aty 101-267 31 38.750000 8,398 8,398 8,398
Health 221-601 21 26.250000 5,689 5,689 5,689
Schedule .4 Total for Imaging System 80 100.000000 21,672 21,672 0 21,672
Schedule 7.4.6
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:38 PM
Activity - Imaging System
Page C-107
Receiving Department Total Desktop Support Network Support Equip/Software Telephone Supt
Board of Commissioners 14,748 5,807 6,042 2,899 0
County Administrator 1,340 527 549 264 0
County Clerk 29,503 11,617 12,088 5,798 0
Finance Department 5,363 2,111 2,198 1,054 0
Information Services 20,114 7,920 8,241 3,953 0
Telephone Support 83,318 0 0 0 83,318
Human Resources 4,814 1,669 2,354 791 0
Treasurer 16,076 5,579 7,861 2,636 0
Parks Maintenance 1,602 555 783 264 0
Property Maintenance 4,814 1,669 2,354 791 0
Printing 1,602 555 783 264 0
Cir Ct 101-131 33,785 11,733 16,517 5,535 0
Dist Ct 101-136 88,775 30,429 42,494 14,227 0
DC Prob 101-136.10 25,742 8,935 12,590 4,217 0
FOC-DP 215-141 84,389 20,667 29,112 0 0
Prob Ct 101-148 59,531 20,667 29,112 9,752 0
Guardian 101-149 8,065 3,347 4,718 0 0
Equaliz 101-257.01 8,033 2,787 3,928 1,318 0
Coop Ext 101-261.05 1,338 555 783 0 0
Pros Aty 101-267 50,224 14,522 20,451 6,853 0
Crime V 101-267.50 3,207 1,113 1,567 527 0
ROD 101-268 16,076 5,579 7,861 2,636 0
Drain 101-275 14,465 5,017 7,076 2,372 0
Soil 101-275.20 1,602 555 783 264 0
Sheriff 101-301.00 17,689 6,141 8,649 2,899 0
S Detecv 101-301.01 6,426 2,229 3,143 1,054 0
S Mantis 101-301.02 3,207 1,113 1,567 527 0
S Road 101-301.03 61,137 21,222 29,900 10,015 0
S Record 101-301.04 8,033 2,787 3,928 1,318 0
S Youth 101-301.05 1,602 555 783 264 0
S Local 101-301.10 28,960 10,057 14,159 4,744 0
S School 101-301.11 4,814 1,669 2,354 791 0
2nd Road 101-316 3,207 1,113 1,567 527 0
Jail 101-351 72,403 25,132 35,411 11,860 0
Work Rel 101-351.03 1,602 555 783 264 0
Work Ser 101-351.40 3,207 1,113 1,567 527 0
Emerg M 101-426 16,076 5,579 7,861 2,636 0
AC 101-430 19,298 6,701 9,434 3,163 0
Med Exam 101-648 783 0 783 0 0
Aging 101-672 4,023 1,669 2,354 0 0
Vet Bure 101-682 1,602 555 783 264 0
Planning 101-721 12,863 4,465 6,290 2,108 0
Health 221-601 69,768 0 64,079 0 0
Fed Pris 251-351 53,094 18,432 25,965 8,697 0
ROD Auto 256-268 1,338 555 783 0 0
Dispatch 261-325 22,868 9,494 13,374 0 0
Hist Com 283-803 12,093 5,017 7,076 0 0
Fairview 291-670 9,409 3,908 5,501 0 0
Child C 292-ALL 32,175 11,173 15,731 5,271 0
Delq Tax 516-529 1,602 555 783 264 0
Prop Tax 554-254 1,602 555 783 264 0
Drain Eq 575-445 1,338 555 783 0 0
Schedule 7.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Page C-108
Receiving Department Total Desktop Support Network Support Equip/Software Telephone Supt
FB Funds ALL-851 1,602 555 783 264 0
Direct Bill 0 0 0 0 0
Total 1,052,347 307,369 487,202 124,136 83,318
Schedule 7.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Page C-109
Receiving Department FOC Equipment Imaging System
Board of Commissioners 0 0
County Administrator 0 0
County Clerk 0 0
Finance Department 0 0
Information Services 0 0
Telephone Support 0 0
Human Resources 0 0
Treasurer 0 0
Parks Maintenance 0 0
Property Maintenance 0 0
Printing 0 0
Cir Ct 101-131 0 0
Dist Ct 101-136 0 1,625
DC Prob 101-136.10 0 0
FOC-DP 215-141 28,650 5,960
Prob Ct 101-148 0 0
Guardian 101-149 0 0
Equaliz 101-257.01 0 0
Coop Ext 101-261.05 0 0
Pros Aty 101-267 0 8,398
Crime V 101-267.50 0 0
ROD 101-268 0 0
Drain 101-275 0 0
Soil 101-275.20 0 0
Sheriff 101-301.00 0 0
S Detecv 101-301.01 0 0
S Mantis 101-301.02 0 0
S Road 101-301.03 0 0
S Record 101-301.04 0 0
S Youth 101-301.05 0 0
S Local 101-301.10 0 0
S School 101-301.11 0 0
2nd Road 101-316 0 0
Jail 101-351 0 0
Work Rel 101-351.03 0 0
Work Ser 101-351.40 0 0
Emerg M 101-426 0 0
AC 101-430 0 0
Med Exam 101-648 0 0
Aging 101-672 0 0
Vet Bure 101-682 0 0
Planning 101-721 0 0
Health 221-601 0 5,689
Fed Pris 251-351 0 0
ROD Auto 256-268 0 0
Dispatch 261-325 0 0
Hist Com 283-803 0 0
Fairview 291-670 0 0
Child C 292-ALL 0 0
Delq Tax 516-529 0 0
Prop Tax 554-254 0 0
Drain Eq 575-445 0 0
Schedule 7.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Page C-110
Receiving Department FOC Equipment Imaging System
FB Funds ALL-851 0 0
Direct Bill 0 0
Total 28,650 21,672
Schedule 7.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Services
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:37 PM
Page C-111
This schedule is a continuation of the Information Services department. The costs included in this
schedule were previously included in the Information Technology department schedule. The purpose of
this schedule was to separate the allocation of telephone support from traditional information technology
support for grant reporting purposes.
Telephone Support – this activity identifies the costs associated with maintaining the telephone
system for all county departments. The basis of allocation is the number of telephone lines by
department.
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. The procedure provides for an appropriate allocation of all service department
charges.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Telephone Support
Page C-112
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 0 0
Inbound Costs:
Equipment Depreciation 655 655
Information Services 79,128 4,190 83,318
General Expense 33,403 33,403
Total Allocated Additions: 79,783 37,593 117,376 117,376
Total To Be Allocated: 79,783 37,593 117,376
Schedule 8.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Telephone Support
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:39 PM
Page C-113
Total G&A Telephone Supt
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 - Information Services 79,128 0 79,128
Inbound - All Others 655 0 655
Reallocate Admin Costs 0 0
Unallocated Costs 0 0 0
1st Allocation 79,783 0 79,783
Allocation Step 2
Inbound - Information Services 4,190 0 4,190
Inbound - All Others 33,403 0 33,403
2nd Allocation 37,593 0 37,593
Total For Telephone Support
Schedule .3 Total 117,376 0 117,376
Schedule 8.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Telephone Support
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:38 PM
Page C-114
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 4 0.681431 543 543 543
County Administrator 1 0.170358 136 136 136
County Clerk 20 3.407155 2,718 2,718 2,718
Finance Department 4 0.681431 543 543 543
Information Services 8 1.362862 1,087 1,087 1,087
Human Resources 5 0.851789 680 680 341 1,021
Treasurer 5 0.851789 680 680 341 1,021
Parks Maintenance 1 0.170358 136 136 69 205
Property Maintenance 8 1.362862 1,087 1,087 545 1,632
Printing 1 0.170358 136 136 69 205
Cir Ct 101-131 15 2.555366 2,039 2,039 1,025 3,064
Dist Ct 101-136 38 6.473595 5,164 5,164 2,597 7,761
DC Prob 101-136.10 13 2.214651 1,766 1,766 887 2,653
FOC 215-141 29 4.940375 3,941 3,941 1,981 5,922
Prob Ct 101-148 29 4.940375 3,941 3,941 1,981 5,922
Guardian 101-149 2 0.340716 272 272 137 409
Adult Pr 101-151 27 4.599659 3,670 3,670 1,843 5,513
Equaliz 101-257.01 5 0.851789 680 680 341 1,021
Coop Ext 101-261.05 9 1.533220 1,223 1,223 613 1,836
Pros Aty 101-267 23 3.918228 3,127 3,127 1,573 4,700
Crime V 101-267.50 3 0.511073 407 407 205 612
ROD 101-268 5 0.851789 680 680 341 1,021
Drain 101-275 5 0.851789 680 680 341 1,021
Soil 101-275.20 1 0.170358 136 136 69 205
Sheriff 101-301.00 11 1.873935 1,494 1,494 753 2,247
S Detecv 101-301.01 5 0.851789 680 680 341 1,021
S Mantis 101-301.02 2 0.340716 272 272 137 409
S Road 101-301.03 40 6.814310 5,437 5,437 2,733 8,170
S Record 101-301.04 4 0.681431 543 543 271 814
S Youth 101-301.05 1 0.170358 136 136 69 205
S Local 101-301.10 20 3.407155 2,718 2,718 1,367 4,085
S School 101-301.11 3 0.511073 407 407 205 612
2nd Road 101-316 2 0.340716 272 272 137 409
Jail 101-351 39 6.643952 5,300 5,300 2,663 7,963
Work Rel 101-351.03 1 0.170358 136 136 69 205
Work Ser 101-351.40 3 0.511073 407 407 205 612
Emerg M 101-426 4 0.681431 543 543 271 814
AC 101-430 7 1.192504 951 951 477 1,428
Med Exam 101-648 2 0.340716 272 272 137 409
Aging 101-672 4 0.681431 543 543 271 814
Vet Bure 101-682 1 0.170358 136 136 69 205
Planning 101-721 5 0.851789 680 680 341 1,021
Road Com 201-449 53 9.028954 7,211 7,211 3,649 10,860
Health 221-601 40 6.814310 5,437 5,437 2,733 8,170
Fed Pris 251-351 30 5.110733 4,076 4,076 2,049 6,125
ROD Auto 256-268 1 0.170358 136 136 69 205
Dispatch 261-325 4 0.681431 543 543 271 814
Emp/Trng 27X-ALL 15 2.555366 2,039 2,039 1,025 3,064
Hist Com 283-803 5 0.851789 680 680 341 1,021
Fairview 291-670 5 0.851789 680 680 341 1,021
Child C 292-ALL 10 1.703578 1,359 1,359 682 2,041
Vets Aff 293-All 1 0.170358 136 136 69 205
Schedule 8.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Telephone Support
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:39 PM
Activity - Telephone Supt
Page C-115
Allocation Basis: Number of telephone lines by department
Allocation Source: Telephone directory
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Delq Tax 516-529 1 0.170358 136 136 69 205
Prop Tax 554-254 1 0.170358 136 136 69 205
Co Agcy 565-536 3 0.511073 407 407 205 612
Drain Eq 575-445 1 0.170358 136 136 69 205
FB Funds ALL-851 2 0.340716 272 272 137 409
Schedule .4 Total for Telephone Supt 587 100.000000 79,783 79,783 37,593 117,376
Schedule 8.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Telephone Support
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:39 PM
Activity - Telephone Supt
Page C-116
Receiving Department Total Telephone Supt
Board of Commissioners 543 543
County Administrator 136 136
County Clerk 2,718 2,718
Finance Department 543 543
Information Services 1,087 1,087
Human Resources 1,021 1,021
Treasurer 1,021 1,021
Parks Maintenance 205 205
Property Maintenance 1,632 1,632
Printing 205 205
Cir Ct 101-131 3,064 3,064
Dist Ct 101-136 7,761 7,761
DC Prob 101-136.10 2,653 2,653
FOC 215-141 5,922 5,922
Prob Ct 101-148 5,922 5,922
Guardian 101-149 409 409
Adult Pr 101-151 5,513 5,513
Equaliz 101-257.01 1,021 1,021
Coop Ext 101-261.05 1,836 1,836
Pros Aty 101-267 4,700 4,700
Crime V 101-267.50 612 612
ROD 101-268 1,021 1,021
Drain 101-275 1,021 1,021
Soil 101-275.20 205 205
Sheriff 101-301.00 2,247 2,247
S Detecv 101-301.01 1,021 1,021
S Mantis 101-301.02 409 409
S Road 101-301.03 8,170 8,170
S Record 101-301.04 814 814
S Youth 101-301.05 205 205
S Local 101-301.10 4,085 4,085
S School 101-301.11 612 612
2nd Road 101-316 409 409
Jail 101-351 7,963 7,963
Work Rel 101-351.03 205 205
Work Ser 101-351.40 612 612
Emerg M 101-426 814 814
AC 101-430 1,428 1,428
Med Exam 101-648 409 409
Aging 101-672 814 814
Vet Bure 101-682 205 205
Planning 101-721 1,021 1,021
Road Com 201-449 10,860 10,860
Health 221-601 8,170 8,170
Fed Pris 251-351 6,125 6,125
ROD Auto 256-268 205 205
Dispatch 261-325 814 814
Emp/Trng 27X-ALL 3,064 3,064
Hist Com 283-803 1,021 1,021
Fairview 291-670 1,021 1,021
Child C 292-ALL 2,041 2,041
Vets Aff 293-All 205 205
Schedule 8.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Telephone Support
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:38 PM
Page C-117
Receiving Department Total Telephone Supt
Delq Tax 516-529 205 205
Prop Tax 554-254 205 205
Co Agcy 565-536 612 612
Drain Eq 575-445 205 205
FB Funds ALL-851 409 409
Direct Bill 0 0
Total 117,376 117,376
Schedule 8.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Telephone Support
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:38 PM
Page C-118
The Personnel Department provides personnel services to all County departments. The cost of
this department has been separated into the following activities based on the assigned responsibilities of
the individuals within this department. Those individuals that spend 100% of their time related to a
specific activity have been assigned to their respective activity. If an individual is split between 2 or more
activities, a time and effort summary was used to distribute the appropriate percentage of effort between
the benefiting activities.
Personnel - the Personnel Department administers the hiring of all County employees, including
position advertisement, interviewing, testing, and preparation of qualified applicant lists. The department
processes payroll changes, including wage rates, withholding adjustments, address changes, hiring, labor
relations issues and termination through the payroll system. These services directly benefit all County
departments, including those receiving State and Federal funds. Costs for these services are allocated
based on the average number of FTE employees assigned to each department.
This department receives allocations from other service departments. The allocations received
are, in turn, re-allocated to recipient departments according to the initial distribution established for this
service department. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Human Resources
Page C-119
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 237,514 237,514
Cost Adjustments:
Misc Reimbursement -175
Total Departmental Cost Adjustments: -175 -175
Inbound Costs:
Building Depreciation 5,745 5,745
County Administrator 1,025 270 1,295
County Clerk 242 31 273
Finance Department 1,373 833 2,206
Information Services 4,019 795 4,814
Telephone Support 680 341 1,021
Human Resources 1,006 1,006
Treasurer 171 171
Property Maintenance 18,158 18,158
General Expense 1,319 1,319
Printing -45 -45
Retiree Insurance 1,617 1,617
Total Allocated Additions: 13,084 24,496 37,580 37,580
Total To Be Allocated: 250,423 24,496 274,919
Schedule 9.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Human Resources
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:40 PM
Page C-120
Total G&A Human Resources
Wages & Benefits
SALARIES & WAGES 116,698 0 116,698
FRINGE BENEFITS 105,245 0 105,245
Other Expense & Cost
Supplies 1,880 0 1,880
Pre Employ Physic 200 0 200
Memberships 722 0 722
Professional Serv 850 0 850
Telephone 1,231 0 1,231
Training 9,162 0 9,162
Equipment Maint. 318 0 318
Insurance 1,208 0 1,208
Departmental Total
Expenditures Per Financial Statement 237,514
Deductions
*Total Disallowed Costs 0 0 0
Cost Adjustments
Misc Reimbursement (175) 0 (175)
Functional Cost 237,339 0 237,339
Allocation Step 1
Inbound - All Others 13,084 0 13,084
Reallocate Admin Costs 0 0
Unallocated Costs 0 0 0
1st Allocation 250,423 0 250,423
Allocation Step 2
Inbound - All Others 24,496 0 24,496
2nd Allocation 24,496 0 24,496
Total For Human Resources
Schedule .3 Total 274,919 0 274,919
Schedule 9.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Human Resources
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:40 PM
Page C-121
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 10.00 1.922707 4,812 4,812 4,812
County Administrator 1.00 0.192271 480 480 480
County Clerk 17.57 3.378197 8,459 8,459 8,459
Finance Department 3.00 0.576812 1,444 1,444 1,444
Information Services 6.35 1.220919 3,055 3,055 3,055
Human Resources 2.09 0.401846 1,006 1,006 1,006
Treasurer 3.89 0.747933 1,874 1,874 196 2,070
Parks Maintenance 1.49 0.286483 716 716 74 790
Property Maintenance 4.46 0.857527 2,147 2,147 225 2,372
Printing 0.59 0.113440 283 283 29 312
Cir Ct 101-131 12.36 2.376466 5,950 5,950 629 6,579
Dist Ct 101-136 32.21 6.193040 15,506 15,506 1,639 17,145
DC Prob 101-136.10 10.38 1.995770 4,997 4,997 524 5,521
DC Vets 101-136.50 0.31 0.059604 148 148 14 162
MH Court 101-136.60 0.68 0.130744 327 327 32 359
FOC 215-141 24.51 4.712555 11,800 11,800 1,246 13,046
Prob Ct 101-148 22.24 4.276101 10,707 10,707 1,131 11,838
Equaliz 101-257.01 3.00 0.576812 1,444 1,444 149 1,593
Coop Ext 101-261.05 0.92 0.176889 442 442 45 487
Pros Aty 101-267 18.37 3.532013 8,844 8,844 932 9,776
Crime V 101-267.50 2.34 0.449913 1,126 1,126 116 1,242
ROD 101-268 3.00 0.576812 1,444 1,444 149 1,593
Drain 101-275 5.50 1.057489 2,647 2,647 277 2,924
Soil 101-275.20 1.00 0.192271 480 480 48 528
Sheriff 101-301.00 10.15 1.951548 4,887 4,887 510 5,397
S Detecv 101-301.01 4.20 0.807537 2,021 2,021 212 2,233
S Mantis 101-301.02 1.81 0.348010 870 870 90 960
S Road 101-301.03 35.63 6.850606 17,154 17,154 1,813 18,967
S Record 101-301.04 4.74 0.911363 2,281 2,281 241 2,522
S Youth 101-301.05 0.96 0.184580 461 461 47 508
S Local 101-301.10 16.89 3.247452 8,134 8,134 859 8,993
S School 101-301.11 3.00 0.576812 1,444 1,444 149 1,593
2nd Road 101-316 2.00 0.384541 962 962 98 1,060
Marine S 101-331 0.24 0.046145 116 116 10 126
Jail 101-351 41.64 8.006154 20,108 20,108 2,289 22,397
Work Rel 101-351.03 0.96 0.184580 461 461 47 508
Work Ser 101-351.40 1.47 0.282638 707 707 73 780
Emerg M 101-426 2.88 0.553740 1,385 1,385 145 1,530
AC 101-430 4.70 0.903672 2,262 2,262 239 2,501
Med Exam 101-648 0.26 0.049990 126 126 12 138
Aging 101-672 2.00 0.384541 962 962 98 1,060
Vet Bure 101-682 0.59 0.113440 283 283 29 312
Planning 101-721 2.98 0.572967 1,435 1,435 148 1,583
Health 221-601 35.60 6.844838 17,139 17,139 1,811 18,950
Fed Pris 251-351 30.83 5.927706 14,845 14,845 1,568 16,413
ROD Auto 256-268 0.75 0.144203 360 360 35 395
Dispatch 261-325 23.31 4.481830 11,221 11,221 1,187 12,408
Emp/Trng 27X-ALL 12.05 2.316862 5,800 5,800 613 6,413
Hist Com 283-803 6.78 1.303595 3,263 3,263 340 3,603
Fairview 291-670 15.16 2.914824 7,298 7,298 770 8,068
Child C 292-ALL 34.40 6.614113 16,562 16,562 1,748 18,310
Vets Aff 293-All 0.41 0.078831 198 198 18 216
Schedule 9.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Human Resources
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:41 PM
Activity - Human Resources
Page C-122
Allocation Basis: Average number of employees by department
Allocation Source: Payroll register
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Delq Tax 516-529 1.09 0.209575 522 522 53 575
Prop Tax 554-254 1.00 0.192271 480 480 48 528
Co Agcy 565-536 30.78 5.918093 14,819 14,819 1,565 16,384
Drain Eq 575-445 2.67 0.513363 1,282 1,282 132 1,414
FB Funds ALL-851 0.91 0.174966 437 437 44 481
Schedule .4 Total for Human Resources 520.10 100.000000 250,423 250,423 24,496 274,919
Schedule 9.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Human Resources
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:41 PM
Activity - Human Resources
Page C-123
Receiving Department Total Human Resources
Board of Commissioners 4,812 4,812
County Administrator 480 480
County Clerk 8,459 8,459
Finance Department 1,444 1,444
Information Services 3,055 3,055
Human Resources 1,006 1,006
Treasurer 2,070 2,070
Parks Maintenance 790 790
Property Maintenance 2,372 2,372
Printing 312 312
Cir Ct 101-131 6,579 6,579
Dist Ct 101-136 17,145 17,145
DC Prob 101-136.10 5,521 5,521
DC Vets 101-136.50 162 162
MH Court 101-136.60 359 359
FOC 215-141 13,046 13,046
Prob Ct 101-148 11,838 11,838
Equaliz 101-257.01 1,593 1,593
Coop Ext 101-261.05 487 487
Pros Aty 101-267 9,776 9,776
Crime V 101-267.50 1,242 1,242
ROD 101-268 1,593 1,593
Drain 101-275 2,924 2,924
Soil 101-275.20 528 528
Sheriff 101-301.00 5,397 5,397
S Detecv 101-301.01 2,233 2,233
S Mantis 101-301.02 960 960
S Road 101-301.03 18,967 18,967
S Record 101-301.04 2,522 2,522
S Youth 101-301.05 508 508
S Local 101-301.10 8,993 8,993
S School 101-301.11 1,593 1,593
2nd Road 101-316 1,060 1,060
Marine S 101-331 126 126
Jail 101-351 22,397 22,397
Work Rel 101-351.03 508 508
Work Ser 101-351.40 780 780
Emerg M 101-426 1,530 1,530
AC 101-430 2,501 2,501
Med Exam 101-648 138 138
Aging 101-672 1,060 1,060
Vet Bure 101-682 312 312
Planning 101-721 1,583 1,583
Health 221-601 18,950 18,950
Fed Pris 251-351 16,413 16,413
ROD Auto 256-268 395 395
Dispatch 261-325 12,408 12,408
Emp/Trng 27X-ALL 6,413 6,413
Hist Com 283-803 3,603 3,603
Fairview 291-670 8,068 8,068
Child C 292-ALL 18,310 18,310
Vets Aff 293-All 216 216
Schedule 9.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Human Resources
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:40 PM
Page C-124
Receiving Department Total Human Resources
Delq Tax 516-529 575 575
Prop Tax 554-254 528 528
Co Agcy 565-536 16,384 16,384
Drain Eq 575-445 1,414 1,414
FB Funds ALL-851 481 481
Direct Bill 0 0
Total 274,919 274,919
Schedule 9.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Human Resources
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:40 PM
Page C-125
The Treasurer's Office has formal responsibility for handling all County money. This includes
control over all bank accounts used in the disbursement of County funds, including preparation of check
register, recording cash receipts and bank account reconciliation. The direct labor for these activities, as
well as associated support costs, is a portion of the cost of the Cash Disbursement function. These
services are necessary for all County departments, including those receiving State and Federal funds.
The cost of this department has been separated into the following activities based on the assigned
responsibilities of the individuals within this department. Those individuals that spend 100% of their time
related to a specific activity have been assigned to their respective activity. If an individual is split between
2 or more activities, a time and effort summary was used to distribute the appropriate percentage of effort
between the benefiting activities.
Bank Reconciliation – This activity identifies the costs of balancing the county general checking
account and cash deposits. The basis of allocation is the number of accounting transactions affecting
cash.
Cash Receipting – This activity identifies the costs of processing cash receipts. The basis of
allocation is the number of cash receipts by department.
General Government - The balance of the Treasurer's services, including processing of taxes,
both current and delinquent, and investment of idle cash resources are considered to be General
Government and are not allocated in this plan.
This department receives allocations from other service departments. The allocations received
are, in turn, re-allocated to recipient departments according to the initial distribution established for this
service department. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Treasurer
Page C-126
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 392,882 392,882
Inbound Costs:
Building Depreciation 3,977 3,977
Equipment Depreciation 5,685 5,685
County Administrator 1,696 447 2,143
County Clerk 1,947 262 2,209
Finance Department 3,172 1,755 4,927
Information Services 13,409 2,667 16,076
Telephone Support 680 341 1,021
Human Resources 1,874 196 2,070
Treasurer 29,703 29,703
Property Maintenance 7,247 7,247
General Expense 4,209 4,209
Printing -38 -38
Retiree Insurance 1,605 1,605
Total Allocated Additions: 32,440 48,394 80,834 80,834
Total To Be Allocated: 425,322 48,394 473,716
Schedule 10.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Page C-127
Total G&A Bank Reconcil Cash Receipting General Gov't**
Wages & Benefits
SALARIES & WAGES 204,303 105,194 22,391 30,968 45,750
FRINGE BENEFITS 161,480 83,147 17,698 24,480 36,155
Other Expense & Cost
Supplies 3,338 1,719 366 506 747
Postage 2,974 0 0 0 2,974
Storage 539 0 0 0 539
Bank Fees 508 0 508 0 0
Contract Services 1,635 0 0 0 1,635
Operating Exp 3,326 1,712 365 504 745
General Liability 2,119 1,092 232 321 474
Equipment Maint 11,404 750 0 4,962 5,692
Equipment Lease 1,256 647 138 190 281
Departmental Total
Expenditures Per Financial Statement 392,882
Deductions
*Total Disallowed Costs 0 0 0 0 0
Functional Cost 392,882 194,261 41,698 61,931 94,992
Allocation Step 1
Inbound - All Others 32,440 16,707 3,556 4,917 7,260
Reallocate Admin Costs (210,968) 26,262 36,329 148,377
Unallocated Costs (250,629) 0 0 0 (250,629)
1st Allocation 174,693 0 71,516 103,177 0
Allocation Step 2
Inbound - All Others 48,394 24,994 5,282 7,305 10,813
Reallocate Admin Costs (24,994) 3,102 4,297 17,595
Unallocated Costs (28,408) 0 0 0 (28,408)
2nd Allocation 19,986 0 8,384 11,602 0
Total For Treasurer
Schedule .3 Total 194,679 0 79,900 114,779 0
Schedule 10.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Page C-128
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 89 0.177411 126 126 126
County Administrator 66 0.131563 92 92 92
County Clerk 2,241 4.467169 3,192 3,192 3,192
Finance Department 151 0.301001 216 216 216
Information Services 199 0.396683 281 281 281
Human Resources 100 0.199338 141 141 141
Treasurer 3,877 7.728342 5,524 5,524 5,524
Parks Maintenance 421 0.839214 599 599 75 674
Property Maintenance 1,118 2.228601 1,591 1,591 212 1,803
General Expense 97 0.193358 137 137 16 153
Printing 151 0.301001 216 216 26 242
Retiree Insurance 12 0.023921 16 16 1 17
Cir Ct 101-131 2,541 5.065184 3,621 3,621 483 4,104
Dist Ct 101-136 1,850 3.687757 2,634 2,634 348 2,982
DC Prob 101-136.10 137 0.273093 194 194 22 216
DC Vets 101-136.50 112 0.223259 157 157 19 176
MH Court 101-136.60 141 0.281067 200 200 23 223
FOC 215-141 854 1.702348 1,214 1,214 156 1,370
Prob Ct 101-148 3,407 6.791452 4,855 4,855 653 5,508
Guardian 101-149 25 0.049835 34 34 3 37
Adult Pr 101-151 20 0.039868 28 28 2 30
Remonum 101-245 67 0.133557 93 93 11 104
Equaliz 101-257.01 141 0.281067 200 200 23 223
Coop Ext 101-261.05 143 0.285054 203 203 24 227
Election 101-262 45 0.089702 62 62 6 68
Ice Oper 101-265.11 52 0.103656 71 71 9 80
Pros Aty 101-267 657 1.309652 934 934 121 1,055
Crime V 101-267.50 93 0.185385 131 131 15 146
ROD 101-268 1,144 2.280429 1,628 1,628 217 1,845
Drain 101-275 231 0.460471 329 329 40 369
Soil 101-275.20 130 0.259140 184 184 21 205
IDEP Grt 101-275.30 16 0.031894 21 21 2 23
Bldg Aut 101-279 8 0.015947 11 11 1 12
Sheriff 101-301.00 1,811 3.610015 2,580 2,580 340 2,920
S Detecv 101-301.01 89 0.177411 126 126 15 141
S Mantis 101-301.02 114 0.227246 160 160 19 179
S Road 101-301.03 214 0.426584 304 304 39 343
S Record 101-301.04 79 0.157477 110 110 11 121
S Youth 101-301.05 84 0.167444 116 116 13 129
S Local 101-301.10 191 0.380736 271 271 33 304
S School 101-301.11 107 0.213292 151 151 17 168
Justic16 101-301.54 19 0.037874 26 26 2 28
Aviation 101-301.99 37 0.073755 51 51 5 56
2nd Road 101-316 102 0.203325 144 144 17 161
Special 101-317 64 0.127576 89 89 10 99
Traffic 101-321.48 11 0.021927 14 14 1 15
Safe Com 101-321.49 53 0.105649 74 74 9 83
MI Just 101-321.63 10 0.019934 13 13 1 14
Marine S 101-331 56 0.111629 78 78 9 87
Jail 101-351 1,435 2.860503 2,041 2,041 271 2,312
Work Rel 101-351.03 62 0.123590 87 87 9 96
Med Serv 101-351.05 92 0.183391 129 129 15 144
Schedule 10.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Activity - Bank Reconcil
Page C-129
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Work Ser 101-351.40 263 0.524259 375 375 48 423
Emerg M 101-426 240 0.478412 342 342 43 385
OPSG Gt 101-426.6X 44 0.087709 61 61 6 67
UASI 101-426.7X 55 0.109636 77 77 9 86
AC 101-430 519 1.034565 738 738 94 832
Med Exam 101-648 311 0.619942 443 443 55 498
Aging 101-672 280 0.558147 398 398 49 447
Vet Bure 101-682 90 0.179404 127 127 15 142
Planning 101-721 376 0.749512 534 534 68 602
Econ Dev 101-728 4 0.007974 5 5 5
Road Com 201-449 84 0.167444 116 116 13 129
Parks 208-751 108 0.215285 152 152 17 169
Ambulanc 210-651 72 0.143524 101 101 11 112
Health 221-601 5,391 10.746319 7,861 7,861 1,398 9,259
AC Donat 230-430 52 0.103656 71 71 9 80
Fed Pris 251-351 872 1.738229 1,239 1,239 161 1,400
Cor Trng 252-320 60 0.119603 84 84 9 93
Prin Res 255-233 43 0.085715 60 60 6 66
ROD Auto 256-268 372 0.741538 528 528 66 594
Bud Stab 257-896 2 0.003987 3 3 3
Conceal 260-215 501 0.998684 712 712 89 801
Dispatch 261-325 484 0.964797 688 688 85 773
Marriage 262-166 261 0.520273 372 372 48 420
Drug For 263-267 85 0.169437 118 118 13 131
Drug Eng 264-310 19 0.037874 26 26 2 28
Fed Fort 265-310 3 0.005980 3 3 3
Mantis 266-311 256 0.510306 363 363 46 409
Mantis 368-311 8 0.015947 11 11 1 12
Law Libr 269-145 28 0.055815 37 37 3 40
Library 271-790 224 0.446518 318 318 39 357
Emp/Trng 27X-ALL 4,291 8.553602 6,115 6,115 817 6,932
Sen Citz 280-970 485 0.966790 690 690 86 776
Hist Com 283-803 874 1.742216 1,241 1,241 161 1,402
MJTF 285-320 98 0.195351 137 137 16 153
Soc Serv 290-670 39 0.077742 53 53 6 59
Fairview 291-670 1,026 2.045210 1,459 1,459 191 1,650
Child C 292-ALL 1,756 3.500379 2,504 2,504 334 2,838
Vets Aff 293-All 272 0.542200 387 387 49 436
BA DSF 10 0.019934 13 13 1 14
Cap Impv 392-601 15 0.029901 19 19 2 21
Delq Tax 516-529 666 1.327592 947 947 125 1,072
Delq Tax 53X-250 226 0.450504 323 323 40 363
Prop Tax 554-254 969 1.931587 1,377 1,377 180 1,557
Co Agcy 565-536 507 1.010645 721 721 90 811
Drain Eq 575-445 389 0.775426 553 553 70 623
Inmate C 595-351 149 0.297014 213 213 26 239
Telephon 668-265 36 0.071762 49 49 4 53
FB Funds ALL-851 495 0.986724 704 704 88 792
Insuranc 680-851 14 0.027907 19 19 2 21
Ret Hlth 736-852 289 0.576087 411 411 51 462
Drain SA ALL-445 1,188 2.368138 1,692 1,692 224 1,916
Other 299 0.596021 427 427 53 480
Schedule 10.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Activity - Bank Reconcil
Page C-130
Allocation Basis: Number of cash related transactions by department
Allocation Source: Detail general ledger
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Schedule .4 Total for Bank Reconcil 50,166 100.000000 71,516 71,516 8,384 79,900
Schedule 10.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Activity - Bank Reconcil
Page C-131
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
County Administrator 1 0.006207 6 6 6
County Clerk 2,055 12.755260 13,158 13,158 13,158
Finance Department 35 0.217243 225 225 225
Human Resources 5 0.031035 30 30 30
Treasurer 3,750 23.276019 24,179 24,179 24,179
Parks Maintenance 32 0.198622 204 204 33 237
Property Maintenance 13 0.080690 81 81 11 92
General Expense 24 0.148967 152 152 23 175
Printing 17 0.105518 106 106 16 122
Retiree Insurance 12 0.074483 74 74 11 85
Cir Ct 101-131 236 1.464838 1,506 1,506 261 1,767
Dist Ct 101-136 193 1.197939 1,233 1,233 215 1,448
DC Vets 101-136.50 5 0.031035 30 30 4 34
MH Court 101-136.60 4 0.024828 23 23 3 26
FOC 215-141 519 3.221402 3,321 3,321 578 3,899
Prob Ct 101-148 536 3.326919 3,430 3,430 598 4,028
Remonum 101-245 2 0.012414 12 12 1 13
Equaliz 101-257.01 7 0.043449 44 44 6 50
Pros Aty 101-267 261 1.620011 1,668 1,668 288 1,956
Crime V 101-267.50 5 0.031035 30 30 4 34
ROD 101-268 1,061 6.585563 6,793 6,793 1,190 7,983
Drain 101-275 27 0.167587 170 170 27 197
Soil 101-275.20 37 0.229657 237 237 39 276
IDEP Grt 101-275.30 5 0.031035 30 30 4 34
Sheriff 101-301.00 673 4.177270 4,306 4,306 751 5,057
Justic16 101-301.54 3 0.018621 18 18 2 20
2nd Road 101-316 3 0.018621 18 18 2 20
Special 101-317 4 0.024828 23 23 3 26
Safe Com 101-321.49 4 0.024828 23 23 3 26
MI Just 101-321.63 1 0.006207 6 6 6
Marine S 101-331 1 0.006207 6 6 6
Jail 101-351 152 0.943455 970 970 164 1,134
Work Ser 101-351.40 12 0.074483 74 74 11 85
Emerg M 101-426 2 0.012414 12 12 1 13
OPSG Gt 101-426.6X 5 0.031035 30 30 4 34
UASI 101-426.7X 11 0.068276 68 68 10 78
AC 101-430 131 0.813109 836 836 143 979
Med Exam 101-648 38 0.235864 243 243 39 282
Planning 101-721 2 0.012414 12 12 1 13
Road Com 201-449 84 0.521383 535 535 88 623
Health 221-601 1,078 6.691081 6,901 6,901 1,528 8,429
AC Donat 230-430 25 0.155173 158 158 25 183
Fed Pris 251-351 22 0.136553 140 140 21 161
Cor Trng 252-320 12 0.074483 74 74 11 85
Prin Res 255-233 43 0.266898 273 273 45 318
ROD Auto 256-268 251 1.557942 1,602 1,602 275 1,877
Bud Stab 257-896 2 0.012414 12 12 1 13
Conceal 260-215 498 3.091056 3,188 3,188 552 3,740
Dispatch 261-325 28 0.173794 176 176 28 204
Marriage 262-166 231 1.433803 1,476 1,476 252 1,728
Drug For 263-267 9 0.055862 56 56 9 65
Drug Eng 264-310 18 0.111725 112 112 17 129
Schedule 10.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Activity - Cash Receipting
Page C-132
Allocation Basis: Number of cash receipts by department
Allocation Source: Detail general ledger
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fed Fort 265-310 1 0.006207 6 6 6
Mantis 266-311 59 0.366209 377 377 63 440
Mantis 368-311 7 0.043449 44 44 6 50
Law Libr 269-145 3 0.018621 18 18 2 20
Library 271-790 141 0.875178 900 900 151 1,051
Emp/Trng 27X-ALL 189 1.173112 1,208 1,208 207 1,415
Sen Citz 280-970 133 0.825523 848 848 145 993
Hist Com 283-803 162 1.005524 1,037 1,037 175 1,212
MJTF 285-320 3 0.018621 18 18 2 20
Fairview 291-670 171 1.061387 1,093 1,093 183 1,276
Child C 292-ALL 147 0.912420 938 938 158 1,096
Vets Aff 293-All 96 0.595866 614 614 102 716
BA DSF 6 0.037242 36 36 4 40
Cap Impv 392-601 11 0.068276 68 68 10 78
Delq Tax 516-529 579 3.593818 3,708 3,708 652 4,360
Delq Tax 53X-250 226 1.402768 1,443 1,443 247 1,690
Prop Tax 554-254 702 4.357271 4,493 4,493 783 5,276
Co Agcy 565-536 301 1.868289 1,925 1,925 334 2,259
Drain Eq 575-445 89 0.552418 567 567 94 661
Inmate C 595-351 16 0.099311 101 101 15 116
Telephon 668-265 1 0.006207 6 6 6
FB Funds ALL-851 234 1.452424 1,495 1,495 257 1,752
Insuranc 680-851 12 0.074483 74 74 11 85
Ret Hlth 736-852 173 1.073801 1,106 1,106 190 1,296
Drain SA ALL-445 198 1.228974 1,264 1,264 219 1,483
Other 266 1.651046 1,700 1,700 294 1,994
Schedule .4 Total for Cash Receipting 16,111 100.000000 103,177 103,177 11,602 114,779
Schedule 10.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Activity - Cash Receipting
Page C-133
Receiving Department Total Bank Reconcil Cash Receipting
Board of Commissioners 126 126 0
County Administrator 98 92 6
County Clerk 16,350 3,192 13,158
Finance Department 441 216 225
Information Services 281 281 0
Human Resources 171 141 30
Treasurer 29,703 5,524 24,179
Parks Maintenance 911 674 237
Property Maintenance 1,895 1,803 92
General Expense 328 153 175
Printing 364 242 122
Retiree Insurance 102 17 85
Cir Ct 101-131 5,871 4,104 1,767
Dist Ct 101-136 4,430 2,982 1,448
DC Prob 101-136.10 216 216 0
DC Vets 101-136.50 210 176 34
MH Court 101-136.60 249 223 26
FOC 215-141 5,269 1,370 3,899
Prob Ct 101-148 9,536 5,508 4,028
Guardian 101-149 37 37 0
Adult Pr 101-151 30 30 0
Remonum 101-245 117 104 13
Equaliz 101-257.01 273 223 50
Coop Ext 101-261.05 227 227 0
Election 101-262 68 68 0
Ice Oper 101-265.11 80 80 0
Pros Aty 101-267 3,011 1,055 1,956
Crime V 101-267.50 180 146 34
ROD 101-268 9,828 1,845 7,983
Drain 101-275 566 369 197
Soil 101-275.20 481 205 276
IDEP Grt 101-275.30 57 23 34
Bldg Aut 101-279 12 12 0
Sheriff 101-301.00 7,977 2,920 5,057
S Detecv 101-301.01 141 141 0
S Mantis 101-301.02 179 179 0
S Road 101-301.03 343 343 0
S Record 101-301.04 121 121 0
S Youth 101-301.05 129 129 0
S Local 101-301.10 304 304 0
S School 101-301.11 168 168 0
Justic16 101-301.54 48 28 20
Aviation 101-301.99 56 56 0
2nd Road 101-316 181 161 20
Special 101-317 125 99 26
Traffic 101-321.48 15 15 0
Safe Com 101-321.49 109 83 26
MI Just 101-321.63 20 14 6
Marine S 101-331 93 87 6
Jail 101-351 3,446 2,312 1,134
Work Rel 101-351.03 96 96 0
Med Serv 101-351.05 144 144 0
Schedule 10.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Page C-134
Receiving Department Total Bank Reconcil Cash Receipting
Work Ser 101-351.40 508 423 85
Emerg M 101-426 398 385 13
OPSG Gt 101-426.6X 101 67 34
UASI 101-426.7X 164 86 78
AC 101-430 1,811 832 979
Med Exam 101-648 780 498 282
Aging 101-672 447 447 0
Vet Bure 101-682 142 142 0
Planning 101-721 615 602 13
Econ Dev 101-728 5 5 0
Road Com 201-449 752 129 623
Parks 208-751 169 169 0
Ambulanc 210-651 112 112 0
Health 221-601 17,688 9,259 8,429
AC Donat 230-430 263 80 183
Fed Pris 251-351 1,561 1,400 161
Cor Trng 252-320 178 93 85
Prin Res 255-233 384 66 318
ROD Auto 256-268 2,471 594 1,877
Bud Stab 257-896 16 3 13
Conceal 260-215 4,541 801 3,740
Dispatch 261-325 977 773 204
Marriage 262-166 2,148 420 1,728
Drug For 263-267 196 131 65
Drug Eng 264-310 157 28 129
Fed Fort 265-310 9 3 6
Mantis 266-311 849 409 440
Mantis 368-311 62 12 50
Law Libr 269-145 60 40 20
Library 271-790 1,408 357 1,051
Emp/Trng 27X-ALL 8,347 6,932 1,415
Sen Citz 280-970 1,769 776 993
Hist Com 283-803 2,614 1,402 1,212
MJTF 285-320 173 153 20
Soc Serv 290-670 59 59 0
Fairview 291-670 2,926 1,650 1,276
Child C 292-ALL 3,934 2,838 1,096
Vets Aff 293-All 1,152 436 716
BA DSF 54 14 40
Cap Impv 392-601 99 21 78
Delq Tax 516-529 5,432 1,072 4,360
Delq Tax 53X-250 2,053 363 1,690
Prop Tax 554-254 6,833 1,557 5,276
Co Agcy 565-536 3,070 811 2,259
Drain Eq 575-445 1,284 623 661
Inmate C 595-351 355 239 116
Telephon 668-265 59 53 6
FB Funds ALL-851 2,544 792 1,752
Insuranc 680-851 106 21 85
Ret Hlth 736-852 1,758 462 1,296
Drain SA ALL-445 3,399 1,916 1,483
Other 2,474 480 1,994
Schedule 10.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Page C-135
Receiving Department Total Bank Reconcil Cash Receipting
Direct Bill 0 0 0
Total 194,679 79,900 114,779
Schedule 10.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Treasurer
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:42 PM
Page C-136
The Monroe County Parks Department provides snow removal and grounds maintenance for
County owned facilities. The cost of providing this service has been separated into separate activities to
identify those locations serviced by county employees and those locations serviced by outside vendors.
Those locations serviced by county employees have been allocated based on the number of hours by
benefiting location. Cost associated with locations which house multiple occupants has been allocated to
the Purchasing & Property Maintenance schedule for redistribution. Locations serviced by outside
vendors have been allocated based on the dollar amount of expenses by benefiting location. Those
facilities with multiple occupants have been allocated directly to the Maintenance Department for
redistribution to the benefiting facility.
The remaining costs identified under the parks operation have not been allocated for the purpose
of this plan.
This department receives allocations from other service departments. The allocations received
are, in turn, reallocated to the recipient departments according to the initial distribution established for this
service department. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Parks Maintenance
Page C-137
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 190,753 190,753
Inbound Costs:
Equipment Depreciation 7,866 7,866
County Administrator 823 213 1,036
Finance Department 2,478 731 3,209
Information Services 1,340 262 1,602
Telephone Support 136 69 205
Human Resources 716 74 790
Treasurer 803 108 911
General Expense 741 741
Printing -1 -1
Retiree Insurance 395 395
Total Allocated Additions: 14,162 2,592 16,754 16,754
Total To Be Allocated: 204,915 2,592 207,507
Schedule 11.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Parks Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:44 PM
Page C-138
Total G&A Bldg & Grounds Contract Serv Parks/Drain**
Wages & Benefits
SALARIES & WAGES 54,543 0 12,326 0 42,217
FRINGE BENEFITS 47,585 0 10,754 0 36,831
Other Expense & Cost
Supplies 1,569 0 355 0 1,214
Vehicle Expense 3,914 0 885 0 3,029
Contract Services 41,685 0 0 11,043 30,642
Telephone 768 0 174 0 594
Insurance 560 0 127 0 433
Utilities 3,868 0 0 0 3,868
Equipment Maint 6,553 0 1,481 0 5,072
Grounds Maint 29,708 0 0 0 29,708
Departmental Total
Expenditures Per Financial Statement 190,753
Deductions
*Total Disallowed Costs 0 0 0 0 0
Functional Cost 190,753 0 26,102 11,043 153,608
Allocation Step 1
Inbound - All Others 14,162 0 3,193 0 10,969
Reallocate Admin Costs 0 0 0 0
Unallocated Costs (164,577) 0 0 0 (164,577)
1st Allocation 40,338 0 29,295 11,043 0
Allocation Step 2
Inbound - All Others 2,592 0 571 0 2,021
Unallocated Costs (2,021) 0 0 0 (2,021)
2nd Allocation 571 0 571 0 0
Total For Parks Maintenance
Schedule .3 Total 40,909 0 29,866 11,043 0
Schedule 11.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Parks Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:43 PM
Page C-139
Allocation Basis: Number of hours by location
Allocation Source: Grounds maintenance schedule
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Property Maintenance 420.00 80.000000 23,443 23,443 465 23,908
AC 101-430 17.50 3.333333 975 975 16 991
Hist Com 283-803 35.00 6.666667 1,951 1,951 37 1,988
Fairview 291-670 35.00 6.666667 1,951 1,951 37 1,988
Child C 292-ALL 17.50 3.333333 975 975 16 991
Schedule .4 Total for Bldg & Grounds 525.00 100.000000 29,295 29,295 571 29,866
Schedule 11.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Parks Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:44 PM
Activity - Bldg & Grounds
Page C-140
Allocation Basis: Dollar amount of charges by department
Allocation Source: Paid invoices
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Property Maintenance 11,043 100.000000 11,043 11,043 11,043
Schedule .4 Total for Contract Serv 11,043 100.000000 11,043 11,043 0 11,043
Schedule 11.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Parks Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:44 PM
Activity - Contract Serv
Page C-141
Receiving Department Total Bldg & Grounds Contract Serv
Property Maintenance 34,951 23,908 11,043
AC 101-430 991 991 0
Hist Com 283-803 1,988 1,988 0
Fairview 291-670 1,988 1,988 0
Child C 292-ALL 991 991 0
Direct Bill 0 0 0
Total 40,909 29,866 11,043
Schedule 11.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Parks Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:43 PM
Page C-142
This schedule identifies the costs of building maintenance which includes wages, utilities, lease
payments, etc., for all County property and have been identified for each of the benefiting facilities. The
cost of this department has been separated into the following activities based on the assigned
responsibilities of the individuals within this department. Those individuals that spend 100% of their time
related to a specific activity have been assigned to their respective activity. If an individual is split between
2 or more activities, a time and effort summary was used to distribute the appropriate percentage of effort
between the benefiting activities.
Courthouse - maintenance is allocated to occupant departments based on the assigned square
footage by benefiting department.
51 Macomb – maintenance is allocated to occupant departments based on assigned square
footage by benefiting department.
Drain Commission – maintenance is allocated to occupant departments based on assigned
square footage by benefiting department.
Stoner-Kemmerling Building - maintenance is allocated to occupant departments based on
assigned square footage by benefiting department.
Health - maintenance costs were allocated based on assigned square footage by benefiting
department.
Magistrate/District Court - maintenance costs are allocated directly to the District Court.
MSU Extension - maintenance is allocated to occupant departments based on assigned square
footage by benefiting department.
LEC - maintenance costs are allocated between Jail and the City of Monroe based on the
percentage of assigned space.
Emergency Services Building - maintenance is allocated to occupant departments based on
assigned square footage by benefiting department.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Property Maintenance
Page C-143
Other Buildings – this activity identifies the costs of providing maintenance at locations that are
occupied by a single occupant. The basis of allocation is the dollar amount of assigned wages by
benefiting department.
Storage Building - this activity identifies the costs of utilities and maintenance at the emergency
services storage building. The basis of allocation is the number of assigned square feet by benefiting
department.
Other Services – this activity includes building costs related to specific departments. The costs
included in this activity have been allocated based on the dollar amount of expense by benefiting
department.
Finance – the Property Maintenance schedule included wages of employees that are more
appropriately allocated within the Finance Department schedule of the cost allocation plan. The costs
included in this activity have been allocated based on the dollar amount of wages by benefiting
department.
This department receives allocations from other service departments. The allocations received
are, in turn, reallocated to the recipient departments according to the initial distribution established for this
service department. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Property Maintenance
Page C-144
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 849,140 849,140
Cost Adjustments:
Courthouse Security 91,858
Misc Reimb -1,725
Misc Revenue -1,499
Total Departmental Cost Adjustments: 88,634 88,634
Inbound Costs:
Building Depreciation 10,273 10,273
Equipment Depreciation 16,150 16,150
County Administrator 4,201 1,106 5,307
Finance Department 9,031 4,358 13,389
Information Services 4,019 795 4,814
Telephone Support 1,087 545 1,632
Human Resources 2,147 225 2,372
Treasurer 1,672 223 1,895
Parks Maintenance 34,486 465 34,951
Property Maintenance 8,253 8,253
General Expense 2,062 2,062
Printing -29 -29
Retiree Insurance 2,464 2,464
Total Allocated Additions: 83,066 20,467 103,533 103,533
Total To Be Allocated: 1,020,840 20,467 1,041,307
Schedule 12.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:45 PM
Page C-145
Total G&A Courthouse 51 Macomb Drain Building
Wages & Benefits
SALARIES & WAGES 153,403 0 54,851 2,018 5,062
FRINGE BENEFITS 132,469 0 47,371 1,749 4,371
Other Expense & Cost
Office Supplies 2,613 0 936 34 86
Building Operations 9,775 0 3,852 142 356
Janitorial Supplies 17,621 0 13,469 460 416
Cont Serv Specific 159,920 0 116,580 4,535 4,550
Refuse 4,216 0 0 0 0
Operating Exp 4,696 0 1,679 62 155
Electricity 134,493 0 94,698 5,023 18,607
Water 12,697 0 8,228 733 2,286
Heat 32,688 0 24,208 1,207 3,005
Maint Specific 76,505 0 47,560 557 0
Maint General 103,530 0 74,903 2,557 7,848
Equipment Maint 847 0 303 11 28
Grounds Maint 3,667 0 1,311 48 121
Departmental Total
Expenditures Per Financial Statement 849,140
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Courthouse Security 91,858 0 91,858 0 0
Misc Reimb (1,725) (1,725) 0 0 0
Misc Revenue (1,499) 0 (1,499) 0 0
Functional Cost 937,774 (1,725) 580,308 19,136 46,891
Allocation Step 1Inbound - Parks Maintenance: Bldg & Grounds 23,443 0 9,226 312 1,953
Inbound - Parks Maintenance: Contract Serv 11,043 0 2,299 79 0
Inbound - Equipment Depreciation 16,150 3,325 12,825 0 0
Inbound - All Others 32,430 32,430 0 0 0
Reallocate Admin Costs (34,030) 17,014 580 519
Unallocated Costs 0 0 0 0 0
1st Allocation 1,020,840 0 621,672 20,107 49,363
Allocation Step 2Inbound - Parks Maintenance: Bldg & Grounds 465 0 194 5 38
Inbound - All Others 20,002 20,002 0 0 0
Reallocate Admin Costs (20,002) 10,014 336 307
Unallocated Costs 0 0 0 0 0
2nd Allocation 20,467 0 10,208 341 345
Total For Property Maintenance
Schedule .3 Total 1,041,307 0 631,880 20,448 49,708
Schedule 12.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Page C-146
Stoner Building Health Building Magist Dist Ct MSU Extension LEC Building
Wages & Benefits
SALARIES & WAGES 4,716 7,507 571 1,995 27,243
FRINGE BENEFITS 4,067 6,478 490 1,722 23,526
Other Expense & Cost
Office Supplies 80 128 10 34 464
Building Operations 331 527 40 140 1,914
Janitorial Supplies 1,316 0 159 557 0
Cont Serv Specific 6,175 1,790 2,340 2,600 0
Refuse 0 0 473 1,510 0
Operating Exp 144 230 17 61 834
Electricity 11,483 0 2,892 0 0
Water 1,150 0 158 0 0
Heat 2,848 0 1,420 0 0
Maint Specific 10,525 557 3,132 0 0
Maint General 7,320 0 890 3,096 0
Equipment Maint 26 41 3 11 150
Grounds Maint 113 179 14 48 651
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Courthouse Security 0 0 0 0 0
Misc Reimb 0 0 0 0 0
Misc Revenue 0 0 0 0 0
Functional Cost 50,294 17,437 12,609 11,774 54,782
Allocation Step 1Inbound - Parks Maintenance: Bldg & Grounds 899 1,953 976 976 5,195
Inbound - Parks Maintenance: Contract Serv 225 0 2,117 2,183 1,297
Inbound - Equipment Depreciation 0 0 0 0 0
Inbound - All Others 0 0 0 0 0
Reallocate Admin Costs 1,657 2,641 198 262 9,592
Unallocated Costs 0 0 0 0 0
1st Allocation 53,075 22,031 15,900 15,195 70,866
Allocation Step 2Inbound - Parks Maintenance: Bldg & Grounds 14 38 18 18 102
Inbound - All Others 0 0 0 0 0
Reallocate Admin Costs 973 1,552 113 150 5,638
Unallocated Costs 0 0 0 0 0
2nd Allocation 987 1,590 131 168 5,740
Total For Property Maintenance
Schedule .3 Total 54,062 23,621 16,031 15,363 76,606
Schedule 12.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Page C-147
LEC Custodial Emerg Serv Bldg Other Buildings Storage Bldg Other Services
Wages & Benefits
SALARIES & WAGES 5,357 4,461 25,389 0 0
FRINGE BENEFITS 4,623 3,855 21,924 0 0
Other Expense & Cost
Office Supplies 91 76 432 0 0
Building Operations 376 314 1,783 0 0
Janitorial Supplies 0 1,244 0 0 0
Cont Serv Specific 5,625 15,600 0 0 125
Refuse 0 0 0 0 2,233
Operating Exp 164 137 777 0 0
Electricity 0 0 0 1,320 470
Water 0 0 0 142 0
Heat 0 0 0 0 0
Maint Specific 5,411 8,206 0 0 557
Maint General 0 6,916 0 0 0
Equipment Maint 30 25 140 0 0
Grounds Maint 128 107 607 0 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Courthouse Security 0 0 0 0 0
Misc Reimb 0 0 0 0 0
Misc Revenue 0 0 0 0 0
Functional Cost 21,805 40,941 51,052 1,462 3,385
Allocation Step 1Inbound - Parks Maintenance: Bldg & Grounds 0 1,953 0 0 0
Inbound - Parks Maintenance: Contract Serv 0 2,843 0 0 0
Inbound - Equipment Depreciation 0 0 0 0 0
Inbound - All Others 0 0 0 0 0
Reallocate Admin Costs 0 1,567 0 0 0
Unallocated Costs 0 0 0 0 0
1st Allocation 21,805 47,304 51,052 1,462 3,385
Allocation Step 2Inbound - Parks Maintenance: Bldg & Grounds 0 38 0 0 0
Inbound - All Others 0 0 0 0 0
Reallocate Admin Costs 0 919 0 0 0
Unallocated Costs 0 0 0 0 0
2nd Allocation 0 957 0 0 0
Total For Property Maintenance
Schedule .3 Total 21,805 48,261 51,052 1,462 3,385
Schedule 12.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Page C-148
Finance
Wages & Benefits
SALARIES & WAGES 14,233
FRINGE BENEFITS 12,293
Other Expense & Cost
Office Supplies 242
Building Operations 0
Janitorial Supplies 0
Cont Serv Specific 0
Refuse 0
Operating Exp 436
Electricity 0
Water 0
Heat 0
Maint Specific 0
Maint General 0
Equipment Maint 79
Grounds Maint 340
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0
Cost Adjustments
Courthouse Security 0
Misc Reimb 0
Misc Revenue 0
Functional Cost 27,623
Allocation Step 1Inbound - Parks Maintenance: Bldg & Grounds 0
Inbound - Parks Maintenance: Contract Serv 0
Inbound - Equipment Depreciation 0
Inbound - All Others 0
Reallocate Admin Costs 0
Unallocated Costs 0
1st Allocation 27,623
Allocation Step 2Inbound - Parks Maintenance: Bldg & Grounds 0
Inbound - All Others 0
Reallocate Admin Costs 0
Unallocated Costs 0
2nd Allocation 0
Total For Property Maintenance
Schedule .3 Total 27,623
Schedule 12.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Page C-149
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 1,959 3.848043 23,920 23,920 23,920
County Administrator 1,321 2.594826 16,128 16,128 16,128
County Clerk 4,456 8.752873 54,412 54,412 54,412
Finance Department 1,931 3.793042 23,578 23,578 23,578
Information Services 862 1.693217 10,522 10,522 10,522
Human Resources 1,487 2.920898 18,158 18,158 18,158
Property Maintenance 676 1.327860 8,253 8,253 8,253
Printing 596 1.170716 7,275 7,275 153 7,428
Cir Ct 101-131 4,759 9.348052 58,108 58,108 1,264 59,372
Dist Ct 101-136 7,540 14.810741 92,074 92,074 2,012 94,086
DC Prob 101-136.10 3,000 5.892868 36,630 36,630 793 37,423
FOC 215-141 7,476 14.685026 91,292 91,292 1,994 93,286
Prob Ct 101-148 8,562 16.818245 104,587 104,587 2,329 106,916
Guardian 101-149 178 0.349643 2,173 2,173 45 2,218
Pros Aty 101-267 3,200 6.285726 39,075 39,075 848 39,923
Work Ser 101-351.40 240 0.471429 2,931 2,931 62 2,993
Planning 101-721 2,666 5.236795 32,556 32,556 708 33,264
Schedule .4 Total for Courthouse 50,909 100.000000 621,672 621,672 10,208 631,880
Schedule 12.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Courthouse
Page C-150
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Treasurer 1,550 36.046511 7,247 7,247 7,247
Equaliz 101-257.01 1,550 36.046512 7,249 7,249 200 7,449
ROD 101-268 1,200 27.906977 5,611 5,611 141 5,752
Schedule .4 Total for 51 Macomb 4,300 100.000000 20,107 20,107 341 20,448
Schedule 12.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - 51 Macomb
Page C-151
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Drain 101-275 16,074 98.167827 48,460 48,460 340 48,800
Co Agcy 565-536 300 1.832173 903 903 5 908
Schedule .4 Total for Drain Building 16,374 100.000000 49,363 49,363 345 49,708
Schedule 12.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Drain Building
Page C-152
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
County Clerk 426 5.021808 2,665 2,665 2,665
Dist Ct 101-136 432 5.092538 2,702 2,702 49 2,751
FOC 215-141 222 2.616999 1,387 1,387 25 1,412
Adult Pr 101-151 6,255 73.735707 39,140 39,140 780 39,920
Other 1,148 13.532948 7,181 7,181 133 7,314
Schedule .4 Total for Stoner Building 8,483 100.000000 53,075 53,075 987 54,062
Schedule 12.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Stoner Building
Page C-153
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Health 221-601 20,717 82.154896 18,100 18,100 1,309 19,409
Dental Clinic 4,500 17.845104 3,931 3,931 281 4,212
Schedule .4 Total for Health Building 25,217 100.000000 22,031 22,031 1,590 23,621
Schedule 12.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Health Building
Page C-154
Allocation Basis: Direct allocation to District Court
Allocation Source: Facilities Director
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Dist Ct 101-136 100 100.000000 15,900 15,900 131 16,031
Schedule .4 Total for Magist Dist Ct 100 100.000000 15,900 15,900 131 16,031
Schedule 12.4.6
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Magist Dist Ct
Page C-155
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Coop Ext 101-261.05 4,025 60.074626 9,132 9,132 105 9,237
Aging 101-672 1,235 18.432836 2,801 2,801 30 2,831
Vet Bure 101-682 934 13.940299 2,117 2,117 22 2,139
Vets Aff 293-All 506 7.552239 1,145 1,145 11 1,156
Schedule .4 Total for MSU Extension 6,700 100.000000 15,195 15,195 168 15,363
Schedule 12.4.7
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - MSU Extension
Page C-156
Allocation Basis: Percentage of assigned space by department
Allocation Source: Facilities Director
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Jail 101-351 88 88.000000 62,366 62,366 5,061 67,427
City Jail Space 12 12.000000 8,500 8,500 679 9,179
Schedule .4 Total for LEC Building 100 100.000000 70,866 70,866 5,740 76,606
Schedule 12.4.8
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - LEC Building
Page C-157
Allocation Basis: Direct allocation to Jail
Allocation Source: Property Maintenance
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Jail 101-351 100 100.000000 21,805 21,805 21,805
Schedule .4 Total for LEC Custodial 100 100.000000 21,805 21,805 0 21,805
Schedule 12.4.9
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - LEC Custodial
Page C-158
Allocation Basis: Assigned square footage by department
Allocation Source: Building floor plans
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Information Services 397 3.682404 1,740 1,740 1,740
Emerg M 101-426 5,660 52.499768 24,842 24,842 529 25,371
Dispatch 261-325 4,724 43.817828 20,722 20,722 428 21,150
Schedule .4 Total for Emerg Serv Bldg 10,781 100.000000 47,304 47,304 957 48,261
Schedule 12.4.10
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Emerg Serv Bldg
Page C-159
Allocation Basis: Dollar amount of assigned wages by department
Allocation Source: Facilities Director
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
AC 101-430 3,040 11.973689 6,113 6,113 6,113
Fed Pris 251-351 10,719 42.219071 21,554 21,554 21,554
Hist Com 283-803 5,955 23.455040 11,974 11,974 11,974
Fairview 291-670 3,910 15.400370 7,862 7,862 7,862
Child C 292-ALL 1,765 6.951830 3,549 3,549 3,549
Schedule .4 Total for Other Buildings 25,389 100.000000 51,052 51,052 0 51,052
Schedule 12.4.11
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Other Buildings
Page C-160
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Sheriff 101-301.00 7,560 70.000000 1,023 1,023 1,023
Emerg M 101-426 540 5.000000 73 73 73
Health 221-601 2,700 25.000000 366 366 366
Schedule .4 Total for Storage Bldg 10,800 100.000000 1,462 1,462 0 1,462
Schedule 12.4.12
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Storage Bldg
Page C-161
Allocation Basis: Dollar amount of custodial services by location
Allocation Source: Paid invoices
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Parks 208-751 827 24.431315 827 827 827
Hist Com 283-803 2,088 61.683899 2,088 2,088 2,088
Other 470 13.884786 470 470 470
Schedule .4 Total for Other Services 3,385 100.000000 3,385 3,385 0 3,385
Schedule 12.4.13
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Other Services
Page C-162
Allocation Basis: Assigned wages by department
Allocation Source: Finance Department
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Finance Department 14,233 100.000000 27,623 27,623 27,623
Schedule .4 Total for Finance 14,233 100.000000 27,623 27,623 0 27,623
Schedule 12.4.14
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:46 PM
Activity - Finance
Page C-163
Receiving Department Total Courthouse 51 Macomb Drain Building Stoner Building
Board of Commissioners 23,920 23,920 0 0 0
County Administrator 16,128 16,128 0 0 0
County Clerk 57,077 54,412 0 0 2,665
Finance Department 51,201 23,578 0 0 0
Information Services 12,262 10,522 0 0 0
Human Resources 18,158 18,158 0 0 0
Treasurer 7,247 0 7,247 0 0
Property Maintenance 8,253 8,253 0 0 0
Printing 7,428 7,428 0 0 0
Cir Ct 101-131 59,372 59,372 0 0 0
Dist Ct 101-136 112,868 94,086 0 0 2,751
DC Prob 101-136.10 37,423 37,423 0 0 0
FOC 215-141 94,698 93,286 0 0 1,412
Prob Ct 101-148 106,916 106,916 0 0 0
Guardian 101-149 2,218 2,218 0 0 0
Adult Pr 101-151 39,920 0 0 0 39,920
Equaliz 101-257.01 7,449 0 7,449 0 0
Coop Ext 101-261.05 9,237 0 0 0 0
Pros Aty 101-267 39,923 39,923 0 0 0
ROD 101-268 5,752 0 5,752 0 0
Drain 101-275 48,800 0 0 48,800 0
Sheriff 101-301.00 1,023 0 0 0 0
Jail 101-351 89,232 0 0 0 0
Work Ser 101-351.40 2,993 2,993 0 0 0
Emerg M 101-426 25,444 0 0 0 0
AC 101-430 6,113 0 0 0 0
Aging 101-672 2,831 0 0 0 0
Vet Bure 101-682 2,139 0 0 0 0
Planning 101-721 33,264 33,264 0 0 0
Parks 208-751 827 0 0 0 0
Health 221-601 19,775 0 0 0 0
Fed Pris 251-351 21,554 0 0 0 0
Dispatch 261-325 21,150 0 0 0 0
Hist Com 283-803 14,062 0 0 0 0
Fairview 291-670 7,862 0 0 0 0
Child C 292-ALL 3,549 0 0 0 0
Vets Aff 293-All 1,156 0 0 0 0
Co Agcy 565-536 908 0 0 908 0
Dental Clinic 4,212 0 0 0 0
City Jail Space 9,179 0 0 0 0
Other 7,784 0 0 0 7,314
Direct Bill 0 0 0 0 0
Total 1,041,307 631,880 20,448 49,708 54,062
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:45 PM
Page C-164
Receiving Department Health Building Magist Dist Ct MSU Extension LEC Building LEC Custodial
Board of Commissioners 0 0 0 0 0
County Administrator 0 0 0 0 0
County Clerk 0 0 0 0 0
Finance Department 0 0 0 0 0
Information Services 0 0 0 0 0
Human Resources 0 0 0 0 0
Treasurer 0 0 0 0 0
Property Maintenance 0 0 0 0 0
Printing 0 0 0 0 0
Cir Ct 101-131 0 0 0 0 0
Dist Ct 101-136 0 16,031 0 0 0
DC Prob 101-136.10 0 0 0 0 0
FOC 215-141 0 0 0 0 0
Prob Ct 101-148 0 0 0 0 0
Guardian 101-149 0 0 0 0 0
Adult Pr 101-151 0 0 0 0 0
Equaliz 101-257.01 0 0 0 0 0
Coop Ext 101-261.05 0 0 9,237 0 0
Pros Aty 101-267 0 0 0 0 0
ROD 101-268 0 0 0 0 0
Drain 101-275 0 0 0 0 0
Sheriff 101-301.00 0 0 0 0 0
Jail 101-351 0 0 0 67,427 21,805
Work Ser 101-351.40 0 0 0 0 0
Emerg M 101-426 0 0 0 0 0
AC 101-430 0 0 0 0 0
Aging 101-672 0 0 2,831 0 0
Vet Bure 101-682 0 0 2,139 0 0
Planning 101-721 0 0 0 0 0
Parks 208-751 0 0 0 0 0
Health 221-601 19,409 0 0 0 0
Fed Pris 251-351 0 0 0 0 0
Dispatch 261-325 0 0 0 0 0
Hist Com 283-803 0 0 0 0 0
Fairview 291-670 0 0 0 0 0
Child C 292-ALL 0 0 0 0 0
Vets Aff 293-All 0 0 1,156 0 0
Co Agcy 565-536 0 0 0 0 0
Dental Clinic 4,212 0 0 0 0
City Jail Space 0 0 0 9,179 0
Other 0 0 0 0 0
Direct Bill 0 0 0 0 0
Total 23,621 16,031 15,363 76,606 21,805
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:45 PM
Page C-165
Receiving Department Emerg Serv Bldg Other Buildings Storage Bldg Other Services Finance
Board of Commissioners 0 0 0 0 0
County Administrator 0 0 0 0 0
County Clerk 0 0 0 0 0
Finance Department 0 0 0 0 27,623
Information Services 1,740 0 0 0 0
Human Resources 0 0 0 0 0
Treasurer 0 0 0 0 0
Property Maintenance 0 0 0 0 0
Printing 0 0 0 0 0
Cir Ct 101-131 0 0 0 0 0
Dist Ct 101-136 0 0 0 0 0
DC Prob 101-136.10 0 0 0 0 0
FOC 215-141 0 0 0 0 0
Prob Ct 101-148 0 0 0 0 0
Guardian 101-149 0 0 0 0 0
Adult Pr 101-151 0 0 0 0 0
Equaliz 101-257.01 0 0 0 0 0
Coop Ext 101-261.05 0 0 0 0 0
Pros Aty 101-267 0 0 0 0 0
ROD 101-268 0 0 0 0 0
Drain 101-275 0 0 0 0 0
Sheriff 101-301.00 0 0 1,023 0 0
Jail 101-351 0 0 0 0 0
Work Ser 101-351.40 0 0 0 0 0
Emerg M 101-426 25,371 0 73 0 0
AC 101-430 0 6,113 0 0 0
Aging 101-672 0 0 0 0 0
Vet Bure 101-682 0 0 0 0 0
Planning 101-721 0 0 0 0 0
Parks 208-751 0 0 0 827 0
Health 221-601 0 0 366 0 0
Fed Pris 251-351 0 21,554 0 0 0
Dispatch 261-325 21,150 0 0 0 0
Hist Com 283-803 0 11,974 0 2,088 0
Fairview 291-670 0 7,862 0 0 0
Child C 292-ALL 0 3,549 0 0 0
Vets Aff 293-All 0 0 0 0 0
Co Agcy 565-536 0 0 0 0 0
Dental Clinic 0 0 0 0 0
City Jail Space 0 0 0 0 0
Other 0 0 0 470 0
Direct Bill 0 0 0 0 0
Total 48,261 51,052 1,462 3,385 27,623
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Property Maintenance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:45 PM
Page C-166
Monroe County makes appropriations to several general accounts, which are used for certain
operating expenses of all County departments. Several of these expenses have been identified for
allocation within this plan. The costs identified have been allocated as follows:
Accounting Services - the State of Michigan requires the County to provide an annual audit by
an independent auditor. Costs for this audit are paid from a central account. The cost of the audit plus
the cost of preparing the cost allocation plan has been allocated to all County departments based on the
number of accounting transactions processed for each department.
Specific Services – expenses paid from the General Expense department that can be directly
assigned to a specific department are accounted for in this function. The expenses were analyzed and
allocated based on the dollar amount of expenses by benefiting department.
Legal Services – this function identifies the costs associated with legal services. The basis of
allocation is the number of legal services hours by benefiting department.
Employee Services – this function includes the costs of professional services associated with
unemployment, pension, and EEOC. The basis of allocation is the number of employees by department.
This department receives allocations from other service departments. The allocations received
are, in turn, re-allocated to recipient departments according to the initial distribution established for this
service department. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department General Expense
Page C-167
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 461,290 461,290
Inbound Costs:
County Administrator 1,992 524 2,516
Finance Department 713 147 860
Treasurer 289 39 328
General Expense 118 118
Total Allocated Additions: 2,994 828 3,822 3,822
Total To Be Allocated: 464,284 828 465,112
Schedule 13.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Page C-168
Total G&A Accounting Serv Specific Serv Legal Services
Wages & Benefits
SALARIES & WAGES 0 0 0 0 0
FRINGE BENEFITS 0 0 0 0 0
Other Expense & Cost
Supplies 1,138 0 0 0 0
Accounting Services 71,365 0 71,365 0 0
Legal Services 164,168 0 0 1,231 75,687
Telephone 33,189 0 0 33,189 0
Internet Services 16,310 0 0 14,325 1,985
Computer Maint 175,120 0 0 175,120 0
Departmental Total
Expenditures Per Financial Statement 461,290
Deductions
*Total Disallowed Costs 0 0 0 0 0
Functional Cost 461,290 0 71,365 223,865 77,672
Allocation Step 1
Inbound - All Others 2,994 2,994 0 0 0
Reallocate Admin Costs (2,994) 463 1,451 505
Unallocated Costs 0 0 0 0 0
1st Allocation 464,284 0 71,828 225,316 78,177
Allocation Step 2
Inbound - All Others 828 828 0 0 0
Reallocate Admin Costs (828) 128 399 141
Unallocated Costs 0 0 0 0 0
2nd Allocation 828 0 128 399 141
Total For General Expense
Schedule .3 Total 465,112 0 71,956 225,715 78,318
Schedule 13.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Page C-169
Employee Serv.
Wages & Benefits
SALARIES & WAGES 0
FRINGE BENEFITS 0
Other Expense & Cost
Supplies 1,138
Accounting Services 0
Legal Services 87,250
Telephone 0
Internet Services 0
Computer Maint 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0
Functional Cost 88,388
Allocation Step 1
Inbound - All Others 0
Reallocate Admin Costs 575
Unallocated Costs 0
1st Allocation 88,963
Allocation Step 2
Inbound - All Others 0
Reallocate Admin Costs 160
Unallocated Costs 0
2nd Allocation 160
Total For General Expense
Schedule .3 Total 89,123
Schedule 13.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Page C-170
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 328 0.373994 268 268 268
County Administrator 219 0.249709 179 179 179
County Clerk 3,147 3.588288 2,577 2,577 2,577
Finance Department 498 0.567832 408 408 408
Information Services 495 0.564411 406 406 406
Human Resources 332 0.378555 271 271 271
Treasurer 4,328 4.934893 3,544 3,544 3,544
Parks Maintenance 595 0.678434 487 487 487
Property Maintenance 1,588 1.810677 1,300 1,300 1,300
General Expense 145 0.165333 118 118 118
Printing 340 0.387676 278 278 278
Retiree Insurance 114 0.129986 93 93 93
Cir Ct 101-131 3,012 3.434357 2,465 2,465 4 2,469
Dist Ct 101-136 2,570 2.930378 2,104 2,104 4 2,108
DC Prob 101-136.10 554 0.631685 454 454 454
DC Vets 101-136.50 241 0.274794 197 197 197
MH Court 101-136.60 325 0.370573 265 265 265
FOC 215-141 1,355 1.545005 1,110 1,110 1 1,111
Prob Ct 101-148 4,252 4.848236 3,482 3,482 6 3,488
Guardian 101-149 27 0.030786 22 22 22
Adult Pr 101-151 341 0.388817 278 278 278
Remonum 101-245 103 0.117443 84 84 84
Equaliz 101-257.01 407 0.464072 332 332 332
Coop Ext 101-261.05 215 0.245148 176 176 176
Election 101-262 72 0.082096 59 59 59
Ice Oper 101-265.11 55 0.062712 45 45 45
Pros Aty 101-267 1,527 1.741123 1,251 1,251 1 1,252
Crime V 101-267.50 276 0.314702 226 226 226
ROD 101-268 1,434 1.635082 1,174 1,174 1 1,175
Drain 101-275 555 0.632825 455 455 455
Soil 101-275.20 270 0.307861 221 221 221
IDEP Grt 101-275.30 64 0.072974 52 52 52
Bldg Aut 101-279 12 0.013683 10 10 10
Sheriff 101-301.00 2,518 2.871086 2,062 2,062 4 2,066
S Detecv 101-301.01 252 0.287337 206 206 206
S Mantis 101-301.02 264 0.301019 216 216 216
S Road 101-301.03 431 0.491437 352 352 352
S Record 101-301.04 240 0.273654 196 196 196
S Youth 101-301.05 239 0.272514 195 195 195
S Drug 101-301.06 6 0.006841 5 5 5
S Local 101-301.10 405 0.461791 331 331 331
S School 101-301.11 272 0.310141 222 222 222
Justic16 101-301.54 60 0.068413 49 49 49
Aviation 101-301.99 42 0.047889 34 34 34
2nd Road 101-316 278 0.316983 227 227 227
Special 101-317 159 0.181296 130 130 130
Traffic 101-321.48 37 0.042188 30 30 30
Safe Com 101-321.49 140 0.159631 114 114 114
MI Just 101-321.63 12 0.013683 10 10 10
Marine S 101-331 130 0.148229 106 106 106
Jail 101-351 1,985 2.263346 1,625 1,625 1 1,626
Work Rel 101-351.03 116 0.132266 94 94 94
Schedule 13.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Activity - Accounting Serv
Page C-171
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Med Serv 101-351.05 110 0.125425 90 90 90
Work Ser 101-351.40 614 0.700098 503 503 503
Emerg M 101-426 694 0.791316 568 568 1 569
OPSG Gt 101-426.6X 142 0.161912 116 116 116
UASI 101-426.7X 404 0.460651 330 330 330
AC 101-430 771 0.879113 631 631 1 632
Med Exam 101-648 523 0.596338 429 429 429
Aging 101-672 544 0.620282 446 446 446
Vet Bure 101-682 250 0.285056 204 204 204
Planning 101-721 634 0.722903 519 519 519
Plat Bd 101-723 1 0.001140 1 1 1
Econ Dev 101-728 5 0.005701 4 4 4
Boundry 101-729 2 0.002280 2 2 2
Road Com 201-449 218 0.248569 178 178 178
Parks 208-751 117 0.133406 95 95 95
Ambulanc 210-651 75 0.085517 61 61 61
Health 221-601 16,279 18.561723 13,369 13,369 75 13,444
AC Donat 230-430 71 0.080956 58 58 58
Fed Pris 251-351 1,266 1.443525 1,036 1,036 1 1,037
Cor Trng 252-320 114 0.129986 93 93 93
Prin Res 255-233 49 0.055871 40 40 40
ROD Auto 256-268 450 0.513101 368 368 368
Bud Stab 257-896 2 0.002280 2 2 2
Conceal 260-215 511 0.582655 419 419 419
Dispatch 261-325 839 0.956649 687 687 1 688
Marriage 262-166 263 0.299879 215 215 215
Drug For 263-267 194 0.221204 159 159 159
Drug Eng 264-310 33 0.037627 27 27 27
Fed Fort 265-310 25 0.028506 20 20 20
Mantis 266-311 320 0.364872 261 261 261
Non Drug 267-311 17 0.019384 14 14 14
Mantis 368-311 24 0.027365 20 20 20
Law Libr 269-145 31 0.035347 25 25 25
Library 271-790 287 0.327245 235 235 235
Emp/Trng 27X-ALL 9,527 10.862922 7,802 7,802 15 7,817
Sen Citz 280-970 577 0.657910 473 473 473
Museum 282-803 4 0.004561 3 3 3
Hist Com 283-803 1,899 2.165287 1,555 1,555 1 1,556
MJTF 285-320 101 0.115163 82 82 82
Soc Serv 290-670 51 0.058151 41 41 41
Fairview 291-670 1,553 1.770769 1,272 1,272 1 1,273
Child C 292-ALL 2,366 2.697772 1,936 1,936 4 1,940
Vets Aff 293-All 465 0.530205 380 380 380
Vet Trus 294-683 2 0.002280 2 2 2
BA DSF 45 0.051310 37 37 37
Cap Impv 392-601 20 0.022804 16 16 16
BA CPF 4 0.004561 3 3 3
Delq Tax 516-529 890 1.014800 728 728 1 729
Delq Tax 53X-250 252 0.287337 206 206 206
Prop Tax 554-254 1,123 1.280473 920 920 1 921
Co Agcy 565-536 770 0.877973 631 631 1 632
Revolv L 574-690 2 0.002280 2 2 2
Schedule 13.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Activity - Accounting Serv
Page C-172
Allocation Basis: Total number of accounting transaction by department
Allocation Source: Detail general ledger
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Drain Eq 575-445 562 0.640806 460 460 460
Inmate C 595-351 242 0.275934 198 198 198
Ofc Eq 664-290 68 0.077535 55 55 55
Telephon 668-265 66 0.075255 54 54 54
FB Funds ALL-851 1,285 1.465189 1,052 1,052 1 1,053
Insuranc 680-851 35 0.039908 28 28 28
Retire 731-851 703 0.801578 575 575 1 576
Drain SA ALL-445 1,362 1.552986 1,115 1,115 1 1,116
Other 467 0.532485 382 382 382
Schedule .4 Total for Accounting Serv 87,702 100.000000 71,828 71,828 128 71,956
Schedule 13.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Activity - Accounting Serv
Page C-173
Allocation Basis: Dollar amount of expenditures by department
Allocation Source: Paid invoices
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 412.54 0.184281 416 416 416
County Administrator 412.54 0.184281 416 416 416
Finance Department 63,609.75 28.414307 64,021 64,021 64,021
Information Services 112,074.72 50.063479 112,807 112,807 112,807
Telephone Support 33,189.40 14.825617 33,403 33,403 33,403
Human Resources 100.00 0.044670 100 100 100
Cir Ct 101-131 2,377.66 1.062094 2,392 2,392 66 2,458
Dist Ct 101-136 1,591.73 0.711022 1,602 1,602 41 1,643
FOC 215-141 1,591.66 0.710990 1,602 1,602 41 1,643
Prob Ct 101-148 1,611.18 0.719710 1,621 1,621 42 1,663
Pros Aty 101-267 5,521.88 2.466609 5,556 5,556 174 5,730
Sheriff 101-301.00 566.55 0.253076 570 570 15 585
Other 805.61 0.359864 810 810 20 830
Schedule .4 Total for Specific Serv 223,865.22 100.000000 225,316 225,316 399 225,715
Schedule 13.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Activity - Specific Serv
Page C-174
Allocation Basis: Number of hours by department
Allocation Source: Paid invoices
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
County Administrator 353.90 59.539030 46,556 46,556 46,556
County Clerk 41.90 7.049125 5,509 5,509 5,509
Human Resources 4.50 0.757066 591 591 591
Cir Ct 101-131 1.00 0.168237 132 132 132
Pros Aty 101-267 3.60 0.605653 473 473 1 474
ROD 101-268 2.00 0.336474 262 262 1 263
Drain 101-275 2.50 0.420592 328 328 1 329
Sheriff 101-301.00 21.00 3.532974 2,761 2,761 14 2,775
AC 101-430 13.70 2.304845 1,801 1,801 7 1,808
Road Com 201-449 1.40 0.235532 184 184 184
Health 221-601 2.00 0.336474 262 262 1 263
Prop Tax 554-254 2.00 0.336474 262 262 1 263
Other 144.90 24.377524 19,056 19,056 115 19,171
Schedule .4 Total for Legal Services 594.40 100.000000 78,177 78,177 141 78,318
Schedule 13.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Activity - Legal Services
Page C-175
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 10.00 1.922707 1,709 1,709 1,709
County Administrator 1.00 0.192271 171 171 171
County Clerk 17.57 3.378197 3,006 3,006 3,006
Finance Department 3.00 0.576812 513 513 513
Information Services 6.35 1.220919 1,086 1,086 1,086
Human Resources 2.09 0.401846 357 357 357
Treasurer 3.89 0.747933 665 665 665
Parks Maintenance 1.49 0.286483 254 254 254
Property Maintenance 4.46 0.857527 762 762 762
Printing 0.59 0.113440 100 100 100
Cir Ct 101-131 12.36 2.376466 2,114 2,114 4 2,118
Dist Ct 101-136 32.21 6.193040 5,508 5,508 11 5,519
DC Prob 101-136.10 10.38 1.995770 1,774 1,774 3 1,777
DC Vets 101-136.50 0.31 0.059604 53 53 53
MH Court 101-136.60 0.68 0.130744 116 116 116
FOC 215-141 24.51 4.712555 4,191 4,191 7 4,198
Prob Ct 101-148 22.24 4.276101 3,804 3,804 6 3,810
Equaliz 101-257.01 3.00 0.576812 513 513 513
Coop Ext 101-261.05 0.92 0.176889 157 157 157
Pros Aty 101-267 18.37 3.532013 3,142 3,142 6 3,148
Crime V 101-267.50 2.34 0.449913 401 401 401
ROD 101-268 3.00 0.576812 513 513 513
Drain 101-275 5.50 1.057489 941 941 1 942
Soil 101-275.20 1.00 0.192271 171 171 171
Sheriff 101-301.00 10.15 1.951548 1,735 1,735 2 1,737
S Detecv 101-301.01 4.20 0.807537 718 718 1 719
S Mantis 101-301.02 1.81 0.348010 309 309 309
S Road 101-301.03 35.63 6.850606 6,094 6,094 11 6,105
S Record 101-301.04 4.74 0.911363 810 810 1 811
S Youth 101-301.05 0.96 0.184580 164 164 164
S Local 101-301.10 16.89 3.247452 2,888 2,888 6 2,894
S School 101-301.11 3.00 0.576812 513 513 513
2nd Road 101-316 2.00 0.384541 341 341 341
Marine S 101-331 0.24 0.046145 41 41 41
Jail 101-351 41.64 8.006154 7,152 7,152 43 7,195
Work Rel 101-351.03 0.96 0.184580 164 164 164
Work Ser 101-351.40 1.47 0.282638 251 251 251
Emerg M 101-426 2.88 0.553740 492 492 492
AC 101-430 4.70 0.903672 803 803 1 804
Med Exam 101-648 0.26 0.049990 44 44 44
Aging 101-672 2.00 0.384541 341 341 341
Vet Bure 101-682 0.59 0.113440 100 100 100
Planning 101-721 2.98 0.572967 509 509 509
Health 221-601 35.60 6.844838 6,089 6,089 11 6,100
Fed Pris 251-351 30.83 5.927706 5,272 5,272 10 5,282
ROD Auto 256-268 0.75 0.144203 128 128 128
Dispatch 261-325 23.31 4.481830 3,986 3,986 6 3,992
Emp/Trng 27X-ALL 12.05 2.316862 2,061 2,061 4 2,065
Hist Com 283-803 6.78 1.303595 1,159 1,159 1 1,160
Fairview 291-670 15.16 2.914824 2,592 2,592 4 2,596
Child C 292-ALL 34.40 6.614113 5,882 5,882 11 5,893
Vets Aff 293-All 0.41 0.078831 70 70 70
Schedule 13.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Activity - Employee Serv.
Page C-176
Allocation Basis: Average number of employees by department
Allocation Source: Payroll register
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Delq Tax 516-529 1.09 0.209575 186 186 186
Prop Tax 554-254 1.00 0.192271 171 171 171
Co Agcy 565-536 30.78 5.918093 5,264 5,264 10 5,274
Drain Eq 575-445 2.67 0.513363 457 457 457
FB Funds ALL-851 0.91 0.174966 156 156 156
Schedule .4 Total for Employee Serv. 520.10 100.000000 88,963 88,963 160 89,123
Schedule 13.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Activity - Employee Serv.
Page C-177
Receiving Department Total Accounting Serv Specific Serv Legal Services Employee Serv.
Board of Commissioners 2,393 268 416 0 1,709
County Administrator 47,322 179 416 46,556 171
County Clerk 11,092 2,577 0 5,509 3,006
Finance Department 64,942 408 64,021 0 513
Information Services 114,299 406 112,807 0 1,086
Telephone Support 33,403 0 33,403 0 0
Human Resources 1,319 271 100 591 357
Treasurer 4,209 3,544 0 0 665
Parks Maintenance 741 487 0 0 254
Property Maintenance 2,062 1,300 0 0 762
General Expense 118 118 0 0 0
Printing 378 278 0 0 100
Retiree Insurance 93 93 0 0 0
Cir Ct 101-131 7,177 2,469 2,458 132 2,118
Dist Ct 101-136 9,270 2,108 1,643 0 5,519
DC Prob 101-136.10 2,231 454 0 0 1,777
DC Vets 101-136.50 250 197 0 0 53
MH Court 101-136.60 381 265 0 0 116
FOC 215-141 6,952 1,111 1,643 0 4,198
Prob Ct 101-148 8,961 3,488 1,663 0 3,810
Guardian 101-149 22 22 0 0 0
Adult Pr 101-151 278 278 0 0 0
Remonum 101-245 84 84 0 0 0
Equaliz 101-257.01 845 332 0 0 513
Coop Ext 101-261.05 333 176 0 0 157
Election 101-262 59 59 0 0 0
Ice Oper 101-265.11 45 45 0 0 0
Pros Aty 101-267 10,604 1,252 5,730 474 3,148
Crime V 101-267.50 627 226 0 0 401
ROD 101-268 1,951 1,175 0 263 513
Drain 101-275 1,726 455 0 329 942
Soil 101-275.20 392 221 0 0 171
IDEP Grt 101-275.30 52 52 0 0 0
Bldg Aut 101-279 10 10 0 0 0
Sheriff 101-301.00 7,163 2,066 585 2,775 1,737
S Detecv 101-301.01 925 206 0 0 719
S Mantis 101-301.02 525 216 0 0 309
S Road 101-301.03 6,457 352 0 0 6,105
S Record 101-301.04 1,007 196 0 0 811
S Youth 101-301.05 359 195 0 0 164
S Drug 101-301.06 5 5 0 0 0
S Local 101-301.10 3,225 331 0 0 2,894
S School 101-301.11 735 222 0 0 513
Justic16 101-301.54 49 49 0 0 0
Aviation 101-301.99 34 34 0 0 0
2nd Road 101-316 568 227 0 0 341
Special 101-317 130 130 0 0 0
Traffic 101-321.48 30 30 0 0 0
Safe Com 101-321.49 114 114 0 0 0
MI Just 101-321.63 10 10 0 0 0
Marine S 101-331 147 106 0 0 41
Jail 101-351 8,821 1,626 0 0 7,195
Schedule 13.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Page C-178
Receiving Department Total Accounting Serv Specific Serv Legal Services Employee Serv.
Work Rel 101-351.03 258 94 0 0 164
Med Serv 101-351.05 90 90 0 0 0
Work Ser 101-351.40 754 503 0 0 251
Emerg M 101-426 1,061 569 0 0 492
OPSG Gt 101-426.6X 116 116 0 0 0
UASI 101-426.7X 330 330 0 0 0
AC 101-430 3,244 632 0 1,808 804
Med Exam 101-648 473 429 0 0 44
Aging 101-672 787 446 0 0 341
Vet Bure 101-682 304 204 0 0 100
Planning 101-721 1,028 519 0 0 509
Plat Bd 101-723 1 1 0 0 0
Econ Dev 101-728 4 4 0 0 0
Boundry 101-729 2 2 0 0 0
Road Com 201-449 362 178 0 184 0
Parks 208-751 95 95 0 0 0
Ambulanc 210-651 61 61 0 0 0
Health 221-601 19,807 13,444 0 263 6,100
AC Donat 230-430 58 58 0 0 0
Fed Pris 251-351 6,319 1,037 0 0 5,282
Cor Trng 252-320 93 93 0 0 0
Prin Res 255-233 40 40 0 0 0
ROD Auto 256-268 496 368 0 0 128
Bud Stab 257-896 2 2 0 0 0
Conceal 260-215 419 419 0 0 0
Dispatch 261-325 4,680 688 0 0 3,992
Marriage 262-166 215 215 0 0 0
Drug For 263-267 159 159 0 0 0
Drug Eng 264-310 27 27 0 0 0
Fed Fort 265-310 20 20 0 0 0
Mantis 266-311 261 261 0 0 0
Non Drug 267-311 14 14 0 0 0
Mantis 368-311 20 20 0 0 0
Law Libr 269-145 25 25 0 0 0
Library 271-790 235 235 0 0 0
Emp/Trng 27X-ALL 9,882 7,817 0 0 2,065
Sen Citz 280-970 473 473 0 0 0
Museum 282-803 3 3 0 0 0
Hist Com 283-803 2,716 1,556 0 0 1,160
MJTF 285-320 82 82 0 0 0
Soc Serv 290-670 41 41 0 0 0
Fairview 291-670 3,869 1,273 0 0 2,596
Child C 292-ALL 7,833 1,940 0 0 5,893
Vets Aff 293-All 450 380 0 0 70
Vet Trus 294-683 2 2 0 0 0
BA DSF 37 37 0 0 0
Cap Impv 392-601 16 16 0 0 0
BA CPF 3 3 0 0 0
Delq Tax 516-529 915 729 0 0 186
Delq Tax 53X-250 206 206 0 0 0
Prop Tax 554-254 1,355 921 0 263 171
Co Agcy 565-536 5,906 632 0 0 5,274
Schedule 13.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Page C-179
Receiving Department Total Accounting Serv Specific Serv Legal Services Employee Serv.
Revolv L 574-690 2 2 0 0 0
Drain Eq 575-445 917 460 0 0 457
Inmate C 595-351 198 198 0 0 0
Ofc Eq 664-290 55 55 0 0 0
Telephon 668-265 54 54 0 0 0
FB Funds ALL-851 1,209 1,053 0 0 156
Insuranc 680-851 28 28 0 0 0
Retire 731-851 576 576 0 0 0
Drain SA ALL-445 1,116 1,116 0 0 0
Other 20,383 382 830 19,171 0
Direct Bill 0 0 0 0 0
Total 465,112 71,956 225,715 78,318 89,123
Schedule 13.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department General Expense
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:47 PM
Page C-180
The Printing Department provides Monroe County's departments and agencies with quality
printing services. These include letterheads, envelopes, collating, carbonless forms, newsletters and
other miscellaneous printing.
By using modern equipment, the Printing Department increases the efficiency of all County
departments by centralizing printing services and can provide these services at a lower cost compared to
costs of outside firms.
Printing - costs include wages and fringe benefits, supplies and equipment. These costs have
been allocated based on the dollar amount of printing charges by department.
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. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Printing
Page C-181
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 86,791 86,791
Cost Adjustments:
Printing Revenue -105,470
Total Departmental Cost Adjustments: -105,470 -105,470
Inbound Costs:
Building Depreciation 2,303 2,303
County Administrator 374 98 472
County Clerk 2 2
Finance Department 999 230 1,229
Information Services 1,340 262 1,602
Telephone Support 136 69 205
Human Resources 283 29 312
Treasurer 322 42 364
Property Maintenance 7,275 153 7,428
General Expense 378 378
Retiree Insurance 306 306
Total Allocated Additions: 13,412 1,189 14,601 14,601
Total To Be Allocated: -5,267 1,189 -4,078
Schedule 14.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Printing
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:49 PM
Page C-182
Total G&A Printing Serv
Wages & Benefits
SALARIES & WAGES 21,441 0 21,441
FRINGE BENEFITS 20,108 0 20,108
Other Expense & Cost
Supplies 211 0 211
Operating Supplies 15,127 0 15,127
Telephone 244 0 244
Liability 222 0 222
Equipment Maint 6,686 0 6,686
Equipment Charge 22,752 0 22,752
Departmental Total
Expenditures Per Financial Statement 86,791
Deductions
*Total Disallowed Costs 0 0 0
Cost Adjustments
Printing Revenue (105,470) 0 (105,470)
Functional Cost (18,679) 0 (18,679)
Allocation Step 1
Inbound - All Others 13,412 0 13,412
Reallocate Admin Costs 0 0
Unallocated Costs 0 0 0
1st Allocation (5,267) 0 (5,267)
Allocation Step 2
Inbound - All Others 1,189 0 1,189
2nd Allocation 1,189 0 1,189
Total For Printing
Schedule .3 Total (4,078) 0 (4,078)
Schedule 14.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Printing
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:48 PM
Page C-183
Allocation Basis: Dollar amount of printing charges by department
Allocation Source: Printing chargeback summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 1,202.88 1.140496 (63) (63) (63)
County Clerk 7,102.20 6.733866 (359) (359) (359)
Finance Department 5,225.10 4.954116 (266) (266) (266)
Information Services 35.00 0.033185 (3) (3) (3)
Human Resources 841.12 0.797498 (45) (45) (45)
Treasurer 736.42 0.698228 (38) (38) (38)
Parks Maintenance 10.00 0.009481 (1) (1) (1)
Property Maintenance 547.13 0.518755 (29) (29) (29)
Cir Ct 101-131 1,132.12 1.073406 (59) (59) 13 (46)
Dist Ct 101-136 7,880.87 7.472153 (396) (396) 104 (292)
DC Prob 101-136.10 2,783.37 2.639019 (140) (140) 36 (104)
DC Vets 101-136.50 31.38 0.029753 (3) (3) (3)
MH Court 101-136.60 60.00 0.056888 (5) (5) (5)
FOC 215-141 4,111.76 3.898516 (209) (209) 52 (157)
Prob Ct 101-148 3,652.32 3.462904 (185) (185) 44 (141)
Adult Pr 101-151 1,644.89 1.559583 (83) (83) 19 (64)
Equaliz 101-257.01 114.00 0.108088 (9) (9) (9)
Coop Ext 101-261.05 296.13 0.280772 (17) (17) 2 (15)
Pros Aty 101-267 4,712.06 4.467684 (241) (241) 58 (183)
Crime V 101-267.50 1,348.34 1.278412 (68) (68) 16 (52)
Drain 101-275 623.30 0.590974 (31) (31) 5 (26)
Soil 101-275.20 60.00 0.056888 (5) (5) (5)
Sheriff 101-301.00 1,000.44 0.948555 (51) (51) 10 (41)
Jail 101-351 1,017.50 0.964730 (52) (52) 11 (41)
Work Ser 101-351.40 254.90 0.241680 (14) (14) 2 (12)
Emerg M 101-426 575.38 0.545540 (29) (29) 5 (24)
AC 101-430 94.75 0.089836 (7) (7) (7)
Aging 101-672 168.84 0.160084 (10) (10) 1 (9)
Vet Bure 101-682 31.50 0.029866 (3) (3) (3)
Planning 101-721 663.52 0.629109 (36) (36) 6 (30)
Health 221-601 18,109.10 17.169927 (905) (905) 234 (671)
Conceal 260-215 494.63 0.468978 (26) (26) 4 (22)
Dispatch 261-325 433.12 0.410658 (23) (23) 3 (20)
Drug For 263-267 799.90 0.758416 (44) (44) 10 (34)
Emp/Trng 27X-ALL 582.91 0.552679 (30) (30) 5 (25)
Hist Com 283-803 1,508.43 1.430200 (77) (77) 16 (61)
Fairview 291-670 805.13 0.763374 (43) (43) 10 (33)
Child C 292-ALL 1,549.75 1.469377 (79) (79) 16 (63)
Vets Aff 293-All 20.50 0.019437 (3) (3) (3)
Prop Tax 554-254 864.31 0.819485 (46) (46) 10 (36)
FB Funds ALL-851 1,100.82 1.043729 (56) (56) 13 (43)
Ret Hlth 736-852 649.34 0.615664 (34) (34) 5 (29)
Drain SA ALL-445 1,295.00 1.227839 (65) (65) 14 (51)
Other 29,299.71 27.780172 (1,379) (1,379) 465 (914)
Schedule .4 Total for Printing Serv 105,469.87 100.000000 (5,267) (5,267) 1,189 (4,078)
Schedule 14.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Printing
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:48 PM
Activity - Printing Serv
Page C-184
Receiving Department Total Printing Serv
Board of Commissioners (63) (63)
County Clerk (359) (359)
Finance Department (266) (266)
Information Services (3) (3)
Human Resources (45) (45)
Treasurer (38) (38)
Parks Maintenance (1) (1)
Property Maintenance (29) (29)
Cir Ct 101-131 (46) (46)
Dist Ct 101-136 (292) (292)
DC Prob 101-136.10 (104) (104)
DC Vets 101-136.50 (3) (3)
MH Court 101-136.60 (5) (5)
FOC 215-141 (157) (157)
Prob Ct 101-148 (141) (141)
Adult Pr 101-151 (64) (64)
Equaliz 101-257.01 (9) (9)
Coop Ext 101-261.05 (15) (15)
Pros Aty 101-267 (183) (183)
Crime V 101-267.50 (52) (52)
Drain 101-275 (26) (26)
Soil 101-275.20 (5) (5)
Sheriff 101-301.00 (41) (41)
Jail 101-351 (41) (41)
Work Ser 101-351.40 (12) (12)
Emerg M 101-426 (24) (24)
AC 101-430 (7) (7)
Aging 101-672 (9) (9)
Vet Bure 101-682 (3) (3)
Planning 101-721 (30) (30)
Health 221-601 (671) (671)
Conceal 260-215 (22) (22)
Dispatch 261-325 (20) (20)
Drug For 263-267 (34) (34)
Emp/Trng 27X-ALL (25) (25)
Hist Com 283-803 (61) (61)
Fairview 291-670 (33) (33)
Child C 292-ALL (63) (63)
Vets Aff 293-All (3) (3)
Prop Tax 554-254 (36) (36)
FB Funds ALL-851 (43) (43)
Ret Hlth 736-852 (29) (29)
Drain SA ALL-445 (51) (51)
Other (914) (914)
Direct Bill 0 0
Total (4,078) (4,078)
Schedule 14.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Printing
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:48 PM
Page C-185
Monroe County provides retiree fringe benefit insurance to former county employee. The costs
identified in this schedule have been allocated as follows:
Retiree Fringe Benefits – the General Fund paid for Retiree Life, Optical and Dental Insurance
that was not billed to individual departments. These insurance premiums benefit all County Departments
and were allocated based on the dollar amount of fringe benefits by department.
Termination Payout – this function identifies the amount of sick and vacation payoff of
terminated employees. The basis of allocation is the dollar amount of wages by department. A credit was
provided to those departments for the amount that was charged directly.
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. The 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.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Retiree Insurance
Page C-186
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 185,034 185,034
Cost Adjustments:
Misc Reimbursement -7,777
Termination Payout 76,822
Total Departmental Cost Adjustments: 69,045 69,045
Inbound Costs:
Finance Department 177 35 212
Treasurer 90 12 102
General Expense 93 93
Total Allocated Additions: 360 47 407 407
Total To Be Allocated: 254,439 47 254,486
Schedule 15.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Retiree Insurance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:50 PM
Page C-187
Total G&A Retiree F/B Term Payoff
Wages & Benefits
SALARIES & WAGES 0 0 0 0
FRINGE BENEFITS 0 0 0 0
Other Expense & Cost
Retirees Insurance 185,034 0 185,034 0
Departmental Total
Expenditures Per Financial Statement 185,034
Deductions
*Total Disallowed Costs 0 0 0 0
Cost Adjustments
Misc Reimbursement (7,777) 0 (7,777) 0
Termination Payout 76,822 0 0 76,822
Functional Cost 254,079 0 177,257 76,822
Allocation Step 1
Inbound - All Others 360 0 360 0
Reallocate Admin Costs 0 0 0
Unallocated Costs 0 0 0 0
1st Allocation 254,439 0 177,617 76,822
Allocation Step 2
Inbound - All Others 47 0 47 0
2nd Allocation 47 0 47 0
Total For Retiree Insurance
Schedule .3 Total 254,486 0 177,664 76,822
Schedule 15.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
* - Indicates Disallowed Expenditure** - Indicates Unallocated Activity
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Retiree Insurance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:50 PM
Page C-188
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 7,633 2.349230 4,171 4,171 4,171
County Administrator 1,073 0.330240 585 585 585
County Clerk 8,662 2.665928 4,735 4,735 4,735
Finance Department 2,378 0.731884 1,300 1,300 1,300
Information Services 5,185 1.595802 2,833 2,833 2,833
Human Resources 2,223 0.684179 1,216 1,216 1,216
Treasurer 2,132 0.656172 1,166 1,166 1,166
Parks Maintenance 393 0.120955 214 214 214
Property Maintenance 3,385 1.041811 1,851 1,851 1,851
Printing 425 0.130803 232 232 232
Cir Ct 101-131 7,605 2.340612 4,156 4,156 4,156
Dist Ct 101-136 22,619 6.961513 12,363 12,363 3 12,366
DC Prob 101-136.10 7,335 2.257514 4,009 4,009 4,009
FOC 215-141 14,764 4.543958 8,070 8,070 2 8,072
Prob Ct 101-148 13,858 4.265115 7,575 7,575 1 7,576
Equaliz 101-257.01 1,319 0.405952 721 721 721
Pros Aty 101-267 10,448 3.215610 5,712 5,712 1 5,713
Crime V 101-267.50 1,343 0.413339 734 734 734
ROD 101-268 3,006 0.925165 1,643 1,643 1,643
Drain 101-275 2,782 0.856224 1,521 1,521 1,521
Soil 101-275.20 970 0.298540 529 529 529
Sheriff 101-301.00 7,505 2.309835 4,101 4,101 4,101
S Detecv 101-301.01 4,468 1.375129 2,442 2,442 2,442
S Mantis 101-301.02 1,613 0.496438 881 881 881
S Road 101-301.03 28,608 8.804764 15,639 15,639 4 15,643
S Record 101-301.04 2,709 0.833757 1,481 1,481 1,481
S Youth 101-301.05 1,073 0.330240 585 585 585
S Local 101-301.10 11,033 3.395657 6,031 6,031 1 6,032
S School 101-301.11 2,377 0.731576 1,300 1,300 1,300
2nd Road 101-316 1,172 0.360710 640 640 640
Jail 101-351 28,849 8.878935 15,796 15,796 21 15,817
Work Ser 101-351.40 1,073 0.330240 585 585 585
Emerg M 101-426 2,493 0.767278 1,363 1,363 1,363
AC 101-430 2,730 0.840220 1,492 1,492 1,492
Med Exam 101-648 280 0.086176 153 153 153
Aging 101-672 1,617 0.497669 883 883 883
Vet Bure 101-682 242 0.074481 132 132 132
Planning 101-721 1,973 0.607236 1,079 1,079 1,079
Health 221-601 20,427 6.286875 11,165 11,165 3 11,168
Fed Pris 251-351 25,621 7.885447 14,006 14,006 4 14,010
Dispatch 261-325 19,273 5.931705 10,535 10,535 3 10,538
Emp/Trng 27X-ALL 8,564 2.635766 4,681 4,681 1 4,682
Hist Com 283-803 1,425 0.438576 778 778 778
Fairview 291-670 5,666 1.743841 3,098 3,098 3,098
Child C 292-ALL 20,345 6.261638 11,120 11,120 3 11,123
Vets Aff 293-All 161 0.049551 88 88 88
Delq Tax 516-529 891 0.274226 486 486 486
Prop Tax 554-254 1,066 0.328086 582 582 582
Drain Eq 575-445 1,179 0.362864 644 644 644
FB Funds ALL-851 944 0.290538 515 515 515
Schedule .4 Total for Retiree F/B 324,915 100.000000 177,617 177,617 47 177,664
Schedule 15.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Retiree Insurance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:50 PM
Activity - Retiree F/B
Page C-189
Allocation Basis: Dollar amount of fringe benefits by department
Allocation Source: Detail general ledger
Schedule 15.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Retiree Insurance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:50 PM
Activity - Retiree F/B
Page C-190
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Board of Commissioners 34,814 0.155603 120 120 120
County Administrator 120,208 0.537276 413 413 413
County Clerk 539,454 2.411118 1,852 1,852 1,852
Finance Department 180,820 0.808185 621 621 621
Information Services 415,905 1.858910 1,428 1,428 1,428
Human Resources 116,698 0.521588 401 401 401
Treasurer 127,935 0.571812 439 439 439
Parks Maintenance 52,570 0.234964 181 181 181
Property Maintenance 178,475 0.797704 613 613 613
Printing 21,441 0.095832 74 74 74
Cir Ct 101-131 335,499 1.499531 1,152 (3,917) (2,765) (2,765)
Dist Ct 101-136 1,171,518 5.236162 4,023 (3,372) 651 651
DC Prob 101-136.10 481,630 2.152671 1,654 1,654 1,654
DC Vets 101-136.50 13,762 0.061510 47 47 47
MH Court 101-136.60 32,794 0.146575 113 113 113
FOC 215-141 1,313,660 5.871473 4,511 (4,535) (24) (24)
Prob Ct 101-148 956,148 4.273554 3,283 (7,526) (4,243) (4,243)
Remonum 101-245 2,384 0.010655 8 8 8
Equaliz 101-257.01 181,157 0.809691 622 622 622
Coop Ext 101-261.05 26,993 0.120647 93 93 93
Pros Aty 101-267 1,101,023 4.921081 3,780 3,780 3,780
Crime V 101-267.50 88,986 0.397728 306 306 306
ROD 101-268 120,020 0.536436 412 412 412
Drain 101-275 150,851 0.674237 518 (1,113) (595) (595)
Soil 101-275.20 41,788 0.186774 143 143 143
Sheriff 101-301.00 533,871 2.386165 1,833 1,833 1,833
S Detecv 101-301.01 267,200 1.194265 917 (7,725) (6,808) (6,808)
S Mantis 101-301.02 103,950 0.464610 357 357 357
S Road 101-301.03 2,173,657 9.715273 7,461 (16,303) (8,842) (8,842)
S Record 101-301.04 169,801 0.758935 583 583 583
S Youth 101-301.05 68,629 0.306741 236 (8,240) (8,004) (8,004)
S Local 101-301.10 970,003 4.335480 3,331 (3,080) 251 251
S School 101-301.11 187,469 0.837903 644 644 644
2nd Road 101-316 124,839 0.557975 429 429 429
Jail 101-351 1,932,706 8.638332 6,636 (4,614) 2,022 2,022
Work Ser 101-351.40 71,822 0.321012 247 247 247
Emerg M 101-426 160,520 0.717453 551 551 551
AC 101-430 204,927 0.915932 704 704 704
Med Exam 101-648 42,829 0.191426 147 147 147
Aging 101-672 100,479 0.449096 345 345 345
Vet Bure 101-682 25,618 0.114501 88 88 88
Planning 101-721 129,908 0.580631 446 446 446
Health 221-601 1,638,441 7.323099 5,626 (11,001) (5,375) (5,375)
Fed Pris 251-351 1,620,882 7.244618 5,565 (139) 5,426 5,426
ROD Auto 256-268 20,437 0.091344 70 70 70
Dispatch 261-325 1,094,547 4.892136 3,758 3,758 3,758
Emp/Trng 27X-ALL 513,075 2.293216 1,762 1,762 1,762
Hist Com 283-803 225,585 1.008264 775 775 775
Fairview 291-670 507,401 2.267856 1,742 1,742 1,742
Child C 292-ALL 1,439,381 6.433390 4,942 (4,447) 495 495
Vets Aff 293-All 17,079 0.076335 59 59 59
Delq Tax 516-529 35,959 0.160721 123 123 123
Schedule 15.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Retiree Insurance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:50 PM
Activity - Term Payoff
Page C-191
Allocation Basis: Dollar amount of payroll costs by department
Allocation Source: General ledger
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Prop Tax 554-254 44,678 0.199691 153 153 153
Drain Eq 575-445 91,530 0.409098 314 (810) (496) (496)
FB Funds ALL-851 49,845 0.222785 171 171 171
Schedule .4 Total for Term Payoff 22,373,601 100.000000 76,822 (76,822) 0 0 0
Direct Billed 76,822 76,822 76,822
Schedule .3 Total for Term Payoff 22,373,601 100.000000 0 76,822 0 76,822
Schedule 15.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Retiree Insurance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:50 PM
Activity - Term Payoff
Page C-192
Receiving Department Total Retiree F/B Term Payoff
Board of Commissioners 4,291 4,171 120
County Administrator 998 585 413
County Clerk 6,587 4,735 1,852
Finance Department 1,921 1,300 621
Information Services 4,261 2,833 1,428
Human Resources 1,617 1,216 401
Treasurer 1,605 1,166 439
Parks Maintenance 395 214 181
Property Maintenance 2,464 1,851 613
Printing 306 232 74
Cir Ct 101-131 1,391 4,156 (2,765)
Dist Ct 101-136 13,017 12,366 651
DC Prob 101-136.10 5,663 4,009 1,654
DC Vets 101-136.50 47 0 47
MH Court 101-136.60 113 0 113
FOC 215-141 8,048 8,072 (24)
Prob Ct 101-148 3,333 7,576 (4,243)
Remonum 101-245 8 0 8
Equaliz 101-257.01 1,343 721 622
Coop Ext 101-261.05 93 0 93
Pros Aty 101-267 9,493 5,713 3,780
Crime V 101-267.50 1,040 734 306
ROD 101-268 2,055 1,643 412
Drain 101-275 926 1,521 (595)
Soil 101-275.20 672 529 143
Sheriff 101-301.00 5,934 4,101 1,833
S Detecv 101-301.01 (4,366) 2,442 (6,808)
S Mantis 101-301.02 1,238 881 357
S Road 101-301.03 6,801 15,643 (8,842)
S Record 101-301.04 2,064 1,481 583
S Youth 101-301.05 (7,419) 585 (8,004)
S Local 101-301.10 6,283 6,032 251
S School 101-301.11 1,944 1,300 644
2nd Road 101-316 1,069 640 429
Jail 101-351 17,839 15,817 2,022
Work Ser 101-351.40 832 585 247
Emerg M 101-426 1,914 1,363 551
AC 101-430 2,196 1,492 704
Med Exam 101-648 300 153 147
Aging 101-672 1,228 883 345
Vet Bure 101-682 220 132 88
Planning 101-721 1,525 1,079 446
Health 221-601 5,793 11,168 (5,375)
Fed Pris 251-351 19,436 14,010 5,426
ROD Auto 256-268 70 0 70
Dispatch 261-325 14,296 10,538 3,758
Emp/Trng 27X-ALL 6,444 4,682 1,762
Hist Com 283-803 1,553 778 775
Fairview 291-670 4,840 3,098 1,742
Child C 292-ALL 11,618 11,123 495
Vets Aff 293-All 147 88 59
Delq Tax 516-529 609 486 123
Schedule 15.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Retiree Insurance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:49 PM
Page C-193
Receiving Department Total Retiree F/B Term Payoff
Prop Tax 554-254 735 582 153
Drain Eq 575-445 148 644 (496)
FB Funds ALL-851 686 515 171
Direct Bill 76,822 0 76,822
Total 254,486 177,664 76,822
Schedule 15.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Monroe County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Retiree Insurance
Monroe County, MI2017 Version 1.0001
MAXCAP8/23/2018 12:13:49 PM
Page C-194
Section D: Supplemental DataSection D: Supplemental DataSection D: Supplemental DataSection D: Supplemental Data
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-1
Monroe County, Michigan
Internal Service Fund Summary Based On The Year Ended December 31, 2017
The following pages provide a description of the Internal Service Funds (ISF), balance sheet, income statement, and working capital reserve, which are also included as part of the 2017 annual financial statements.
Working capital reserves - Internal service funds are dependent upon a reasonable level of
working capital reserve to operate from one billing cycle to the next. Charges by an internal service activity to provide for the establishment and maintenance of a reasonable level of working capital reserve, in addition to the full recovery of costs, are allowable. A working capital reserve as part of retained earnings of up to 60 days cash expenses for normal operating purposes is considered reasonable. A working capital reserve exceeding 60 days may be approved by the cognizant Federal agency in exceptional cases.
Contributions to a reserve for certain self-insurance programs including workers compensation, unemployment compensation, and severance pay are allowable subject to the following provisions:
(1) The type of coverage and the extent of coverage and the rates and premiums would have been allowed had insurance (including reinsurance) been purchased to cover the risks. However, provision for known or reasonably estimated self-insured liabilities, which do not become payable for more than one year after the provision is made, shall not exceed the discounted present value of the liability. The rate used for discounting the liability must be determined by giving consideration to such factors as the governmental unit’s settlement rate for those liabilities and its investment rate of return. (2) Earnings or investment income on reserves must be credited to those reserves. (3) Contributions to reserves must be based on sound actuarial principles using historical experience and reasonable assumptions. Reserve levels must be analyzed and updated at least biennially for each major risk being insured and take into account any reinsurance, coinsurance, etc. Reserve levels related to employee-related coverages will normally be limited to the value of claims submitted and adjudicated but not paid, submitted but not adjudicated, and incurred but not submitted. Reserve levels in excess of the amounts based on the above must be identified and justified in the cost allocation plan or indirect cost rate proposal. (4) Accounting records, actuarial studies, and cost allocations (or billings) must recognize any significant differences due to types of insured risk and losses generated by the various insured activities or agencies of the governmental unit. If individual departments or agencies of the governmental unit experience significantly different levels of claims for a particular risk, those differences are to be recognized by the use of separate allocations or other techniques resulting in an equitable allocation.
(5) Whenever funds are transferred from a self-insurance reserve to other accounts (e.g., general fund), refunds shall be made to the Federal Government for its share of funds transferred, including earned or imputed interest from the date of transfer.
The following information is provided so the County may take the necessary corrective
action in order to satisfy the above requirements.
All Monetary Values are US Dollars
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All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-3
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-4
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-5
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-6
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-7
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-8
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-9
Monroe County, MichiganInternal Service Fund Summary
Based On The Fiscal Year Ended December 31, 2017
Office Equipment Dental Unemploy
Income Statement: Total Pool Telephone Insurance CompOperating Revenues 5,733,687 70,867 67,800 500,062 12,226
Operating Expenses (5,354,760) - (94,258) (438,492) (3,282) Depreciation (97,166) (45,555) (51,611) - - Total Expenses (5,451,926) (45,555) (145,869) (438,492) (3,282)
Net Profit/(Loss) 281,761 25,312 (78,069) 61,570 8,944
Non Operating Revenue/(Exp) 26,167 - - - -
Operating Transfers In/(Out) - - - - -
Net Increase/(Decrease) 307,928 25,312 (78,069) 61,570 8,944
Beginning R.E. per CAFR 8,262,852 170,505 257,986 183,740 146,944
Ending R.E. per CAFR 8,570,780 195,817 179,917 245,310 155,888
2 CFR Part 200 R.E. Adjustments:Prior Year Adjustments (215,427) 43,414 (169,542) (75,226) 1,336,034 Current Year Adjustments (1,112) (538) (574) - - Total Adjustments (216,539) 42,876 (170,116) (75,226) 1,336,034
2 CRF Part 200 Adjusted R.E. 8,354,241 238,693 9,801 170,084 1,491,922
Sixty Day Operating Expense (892,460) - (15,710) (73,082) (547)
Excess Reserves 7,461,781 238,693 (5,909) 97,002 1,491,375
Excess months of WCR n/a (0.8) 2.7 5,452.9
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-10
Monroe County, MichiganInternal Service Fund Summary
Based On The Fiscal Year Ended December 31, 2017
Income Statement:Operating Revenues
Operating ExpensesDepreciationTotal Expenses
Net Profit/(Loss)
Non Operating Revenue/(Exp)
Operating Transfers In/(Out)
Net Increase/(Decrease)
Beginning R.E. per CAFR
Ending R.E. per CAFR
2 CFR Part 200 R.E. AdjustmenPrior Year AdjustmentsCurrent Year AdjustmentsTotal Adjustments
2 CRF Part 200 Adjusted R.E.
Sixty Day Operating Expense
Excess Reserves
Excess months of WCR
Health Workers Long-Term Liability
Insurance Comp Disability Insurance4,549,590 14,437 263,865 254,840
(3,976,277) (360,197) (249,144) (233,110) - - - -
(3,976,277) (360,197) (249,144) (233,110)
573,313 (345,760) 14,721 21,730
17,327 8,840 - -
- - - -
590,640 (336,920) 14,721 21,730
5,429,796 802,721 191,202 1,079,958
6,020,436 465,801 205,923 1,101,688
(1,192,850) (430,191) 458,060 (185,126) - - - -
(1,192,850) (430,191) 458,060 (185,126)
4,827,586 35,610 663,983 916,562
(662,713) (60,033) (41,524) (42,879)
4,164,873 (24,423) 622,459 873,683
12.6 (0.8) 30.0 40.8
All Monetary Values are US Dollars
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808 Moorefield Park Drive, Suite 205 | Richmond, VA 23236 | (804) 323-3535