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Central Services Cost Allocation Plan Kent County, Michigan FY 2017 Cost Allocation Plan Based on actual expenditures for Year Ended December 31, 2017
Central Services Cost Allocation Plan
Kent 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.
Kent County, Michigan
Signature: Name of Official: Stephen W. Duarte Title: Fiscal Services Director Date: July 2, 2018
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-29
Schedule C - Summary Of Allocated Costs ............................................................................................................................................. C-32
Schedule D - Detail Of Allocated Costs .................................................................................................................................................... C-35
Schedule E - Summary Of Allocation Basis ............................................................................................................................................. C-44
Building Depreciation ................................................................................................................................................................................................... C-46
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-46
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-48
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-49
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-52
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-65
Equipment Depreciation .............................................................................................................................................................................................. C-68
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-68
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-69
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-70
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-71
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-73
Fiscal Services 101-191 .............................................................................................................................................................................................. C-74
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-74
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-76
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-77
Schedule .4 - Detail Activity Allocations ................................................................................................................................................... C-79
Schedule .5 - Allocation Summary ........................................................................................................................................................... C-91
Administrator 101-172 ................................................................................................................................................................................................. C-97
Schedule .1 - Nature and Extent of Services ........................................................................................................................................... C-97
Schedule .2 - Detail Costs To Be Allocated .............................................................................................................................................. C-98
Schedule .3 - Costs To Be Allocated By Activity ....................................................................................................................................... C-99
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-100
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-103
Human Resources 101-270 ....................................................................................................................................................................................... C-105
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-105
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-107
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-108
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-109
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-115
Purchasing 101-233 .................................................................................................................................................................................................. C-117
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-117
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-119
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-120
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-122
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-129
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Table of Contents
Treasurer 101-253 ..................................................................................................................................................................................................... C-135
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-135
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-136
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-137
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-138
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-144
Facilities Mgmt 101-265-2601 ................................................................................................................................................................................... C-147
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-147
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-148
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-149
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-150
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-152
Building & Grounds .................................................................................................................................................................................................... C-153
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-153
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-155
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-156
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-162
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-174
Central Services ........................................................................................................................................................................................................ C-177
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-177
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-179
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-180
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-182
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-189
Fleet Services ............................................................................................................................................................................................................ C-193
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-193
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-194
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-195
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-196
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-197
Information Technology .............................................................................................................................................................................................. C-198
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-198
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-201
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-202
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-206
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-228
I.T. Fiscal/HR/Phone System ..................................................................................................................................................................................... C-236
Schedule .1 - Nature and Extent of Services ......................................................................................................................................... C-236
Schedule .2 - Detail Costs To Be Allocated ............................................................................................................................................ C-237
Schedule .3 - Costs To Be Allocated By Activity ..................................................................................................................................... C-238
Schedule .4 - Detail Activity Allocations ................................................................................................................................................. C-239
Schedule .5 - Allocation Summary ......................................................................................................................................................... C-246
Section D: Supplemental Data ..................................................................................................................................................................................................... D-1
Supplemental Data 1 ..................................................................................................................................................................................................... D-2
Supplemental Data 2 ..................................................................................................................................................................................................... D-4
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Table of Contents
Supplemental Data 3 ..................................................................................................................................................................................................... D-6
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent 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 Kent 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.
Kent 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.
Kent 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.
Kent 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.
Kent 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
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 Commissioners Circuit Court Circuit Court Svcs District Court Law Library
Building Depreciation 5,271 1,559,834 83,076 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 11,145 218,053 12,007 22,664 314
Administrator 101-172 18,671 79,771 18,756 35,055 0
Human Resources 101-270 22,867 117,950 17,962 32,901 0
Purchasing 101-233 1,635 49,850 890 3,986 167
Treasurer 101-253 800 64,067 1,326 6,155 37
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 66,349 2,191,356 116,697 294,877 0
Central Services 7,538 53,195 7,758 19,268 0
Fleet Services 0 932 2,446 0 0
Information Technology 81,426 603,601 61,153 161,888 0
I.T. Fiscal/HR/Phone System 11,380 170,107 13,267 24,751 76
Allocated Costs for Fiscal 2017 227,082 5,108,716 335,338 601,545 594
Roll Forwards 0 0 0 0 0
Fixed Costs 227,082 5,108,716 335,338 601,545 594
Adjustments 0 0 0 0 0
Proposed Costs Future Period 227,082 5,108,716 335,338 601,545 594
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:36 AM
Page C-2
Central Service Departments Probate Court Cir Ct Referee Probation CC F.O.C. F.O.C - I.T.
Building Depreciation 218,949 0 45,765 66,823 0
Equipment Depreciation 0 0 0 0 14,400
Fiscal Services 101-191 19,264 5,738 3,954 35,966 0
Administrator 101-172 12,471 12,589 0 82,624 0
Human Resources 101-270 19,204 20,267 0 138,856 0
Purchasing 101-233 1,991 111 335 2,734 0
Treasurer 101-253 22,997 108 635 8,839 0
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 307,573 0 171,389 234,017 0
Central Services 48,105 4,337 3,651 52,606 0
Fleet Services 0 0 0 7,328 0
Information Technology 110,330 86,893 7,953 0 345,702
I.T. Fiscal/HR/Phone System 17,734 6,709 9,094 59,977 0
Allocated Costs for Fiscal 2017 778,618 136,752 242,776 689,770 360,102
Roll Forwards 0 0 0 88,304 78,825
Fixed Costs 778,618 136,752 242,776 778,074 438,927
Adjustments 0 0 0 0 0
Proposed Costs Future Period 778,618 136,752 242,776 778,074 438,927
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:36 AM
Page C-3
Central Service Departments Elections COMIT County Clerk Concealed Pistol Clerk Circuit Ct
Building Depreciation 0 0 5,616 0 120,855
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 5,275 248 9,542 3,730 10,449
Administrator 101-172 874 0 8,522 893 17,712
Human Resources 101-270 (9,806) 0 11,448 1,479 27,646
Purchasing 101-233 912 0 888 24 365
Treasurer 101-253 1,008 61 22,526 3,649 7,573
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 70,690 0 169,775
Central Services 2,683 0 17,184 3,182 54,377
Fleet Services 0 0 0 0 0
Information Technology 26,997 0 47,354 2,307 95,757
I.T. Fiscal/HR/Phone System 1,402 36 11,407 1,443 13,709
Allocated Costs for Fiscal 2017 29,345 345 205,177 16,707 518,218
Roll Forwards 0 0 0 0 0
Fixed Costs 29,345 345 205,177 16,707 518,218
Adjustments 0 0 0 0 0
Proposed Costs Future Period 29,345 345 205,177 16,707 518,218
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:36 AM
Page C-4
Central Service Departments Equalization Prosecutor Pros Atty CRP Pros Atty CRP-DP Pros Atty IV-E
Building Depreciation 6,658 113,062 12,224 0 5,804
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 14,770 49,003 13,579 0 8,631
Administrator 101-172 12,702 35,465 16,861 0 8,131
Human Resources 101-270 6,184 24,962 28,389 0 12,798
Purchasing 101-233 1,560 1,708 615 0 135
Treasurer 101-253 2,879 11,187 2,343 0 646
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 83,822 230,059 51,575 0 24,486
Central Services 8,733 14,899 11,226 0 417
Fleet Services 374 0 0 0 0
Information Technology 193,479 171,055 0 49,076 27,242
I.T. Fiscal/HR/Phone System 11,295 42,894 13,663 0 6,445
Allocated Costs for Fiscal 2017 342,456 694,294 150,475 49,076 94,735
Roll Forwards 0 0 26,492 (7,320) 76,994
Fixed Costs 342,456 694,294 176,967 41,756 171,729
Adjustments 0 0 0 0 0
Proposed Costs Future Period 342,456 694,294 176,967 41,756 171,729
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:36 AM
Page C-5
Central Service Departments Pros Atty CVR Reg of Deeds Co-op Extension KCH Boiler PlantDrain
Commissioner
Building Depreciation 5,690 4,242 19,419 1,389 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 8,871 7,506 6,940 7,215 9,582
Administrator 101-172 7,967 7,536 1,789 42 4,757
Human Resources 101-270 13,310 12,023 2,943 71 7,391
Purchasing 101-233 161 35 2,199 7,295 463
Treasurer 101-253 869 22,109 694 2,888 2,148
Facilities Mgmt 101-265-2601 0 0 0 6,287 0
Building & Grounds 24,006 53,388 55,803 0 0
Central Services 8,742 144,216 11,513 0 2,000
Fleet Services 0 0 0 0 0
Information Technology 21,983 0 9,214 0 84,062
I.T. Fiscal/HR/Phone System 7,737 9,144 5,849 2,462 5,539
Allocated Costs for Fiscal 2017 99,336 260,199 116,363 27,649 115,942
Roll Forwards 0 0 0 0 0
Fixed Costs 99,336 260,199 116,363 27,649 115,942
Adjustments 0 0 0 0 0
Proposed Costs Future Period 99,336 260,199 116,363 27,649 115,942
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments Sheriff SRO 279-301-3019 SRO 279-301-3020 SRO 279-301-3021 SRO 279-301-3022
Building Depreciation 7,957 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 71,861 3,930 3,315 3,734 3,934
Administrator 101-172 128,162 893 893 893 893
Human Resources 101-270 188,291 1,607 1,571 1,640 1,631
Purchasing 101-233 26,628 8 2 7 7
Treasurer 101-253 22,398 452 284 399 377
Facilities Mgmt 101-265-2601 1,993 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 20,338 0 0 0 0
Fleet Services 278,478 2,528 2,528 2,528 2,528
Information Technology 666,365 2,709 2,709 2,709 2,709
I.T. Fiscal/HR/Phone System 95,928 1,120 940 1,051 1,112
Allocated Costs for Fiscal 2017 1,508,399 13,247 12,242 12,961 13,191
Roll Forwards 0 0 0 0 0
Fixed Costs 1,508,399 13,247 12,242 12,961 13,191
Adjustments 0 0 0 0 0
Proposed Costs Future Period 1,508,399 13,247 12,242 12,961 13,191
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments SRO 279-301-3023 SRO 279-301-3024 SRO 279-301-3025 SRO 279-301-3026 CP 279-301-3030
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 3,965 3,742 3,634 3,491 3,978
Administrator 101-172 893 893 893 893 893
Human Resources 101-270 1,640 1,633 1,632 1,625 1,633
Purchasing 101-233 7 2 1 1 8
Treasurer 101-253 374 307 253 247 457
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 0 0 0 0
Fleet Services 2,528 2,528 2,528 2,528 3,616
Information Technology 2,709 2,709 2,709 2,709 2,709
I.T. Fiscal/HR/Phone System 1,114 1,008 979 961 1,133
Allocated Costs for Fiscal 2017 13,230 12,822 12,629 12,455 14,427
Roll Forwards 0 0 0 0 0
Fixed Costs 13,230 12,822 12,629 12,455 14,427
Adjustments 0 0 0 0 0
Proposed Costs Future Period 13,230 12,822 12,629 12,455 14,427
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments CP 279-301-3031 CP 279-301-3032 CP 279-301-3033 KN Drug Enforce Traffic & Safety
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 3,891 3,938 3,392 5,207 1,126
Administrator 101-172 893 893 893 893 0
Human Resources 101-270 1,564 1,613 1,682 1,633 0
Purchasing 101-233 15 8 0 2 0
Treasurer 101-253 878 403 247 26 51
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 0 0 0 0
Fleet Services 3,616 3,616 3,616 0 0
Information Technology 2,709 2,709 2,709 2,709 0
I.T. Fiscal/HR/Phone System 1,252 1,098 959 936 34
Allocated Costs for Fiscal 2017 14,818 14,278 13,498 11,406 1,211
Roll Forwards 0 0 0 0 0
Fixed Costs 14,818 14,278 13,498 11,406 1,211
Adjustments 0 0 0 0 0
Proposed Costs Future Period 14,818 14,278 13,498 11,406 1,211
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments Emergency Mgmt Marine Twp Law Enf Twp Law Enf EP Twp Law Enf CS
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 1,796 7,681 9,928 6,327 5,263
Administrator 101-172 0 2,144 33,601 11,415 893
Human Resources 101-270 0 2,880 59,066 19,866 1,687
Purchasing 101-233 3,736 303 118 50 56
Treasurer 101-253 459 785 2,313 1,196 692
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 125 0 0 0
Fleet Services 0 1,460 0 0 490
Information Technology 1,745 7,250 100,531 34,983 2,709
I.T. Fiscal/HR/Phone System 1,087 2,968 19,981 7,340 1,452
Allocated Costs for Fiscal 2017 8,823 25,596 225,538 81,177 13,242
Roll Forwards 0 0 0 0 0
Fixed Costs 8,823 25,596 225,538 81,177 13,242
Adjustments 0 0 0 0 0
Proposed Costs Future Period 8,823 25,596 225,538 81,177 13,242
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments 2nd Road Patrol E-911 Dispatch 261-325 Jail MDOT Road Crew
Building Depreciation 0 0 0 45,341 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 7,433 15,051 1,379 91,259 3,186
Administrator 101-172 2,680 47,102 0 238,432 571
Human Resources 101-270 4,938 70,836 0 252,472 807
Purchasing 101-233 402 540 35,733 83,087 27
Treasurer 101-253 408 2,255 10,557 18,428 503
Facilities Mgmt 101-265-2601 0 0 0 10,938 0
Building & Grounds 0 0 0 0 0
Central Services 0 0 0 15,611 0
Fleet Services 6,771 0 0 23,151 0
Information Technology 8,173 67,325 0 761,270 2,709
I.T. Fiscal/HR/Phone System 2,753 24,821 1,932 158,274 915
Allocated Costs for Fiscal 2017 33,558 227,930 49,601 1,698,263 8,718
Roll Forwards 5,102 0 0 0 0
Fixed Costs 38,660 227,930 49,601 1,698,263 8,718
Adjustments 0 0 0 0 0
Proposed Costs Future Period 38,660 227,930 49,601 1,698,263 8,718
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments RC Road Crew Health Prev Prog Medical Examiner Human Services Guardianship
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 4,434 1,093 12,256 2,804 15,693
Administrator 101-172 864 0 6,663 337 0
Human Resources 101-270 1,572 0 8,605 485 0
Purchasing 101-233 63 11,828 11,422 3,393 3,087
Treasurer 101-253 332 230 2,390 562 4,361
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 0 1,703 29 105
Fleet Services 0 0 0 0 0
Information Technology 2,709 0 482 0 0
I.T. Fiscal/HR/Phone System 1,260 410 7,079 1,307 8,041
Allocated Costs for Fiscal 2017 11,234 13,561 50,600 8,917 31,287
Roll Forwards 0 0 0 0 0
Fixed Costs 11,234 13,561 50,600 8,917 31,287
Adjustments 0 0 0 0 0
Proposed Costs Future Period 11,234 13,561 50,600 8,917 31,287
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments ACSET Legal Asst Ctr Zoo Road Comm Fire Prevention
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 288 0 300 426 3,048
Administrator 101-172 0 0 0 0 0
Human Resources 101-270 0 0 0 0 4
Purchasing 101-233 510 0 465 0 27,677
Treasurer 101-253 23 0 9 6,572 995
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 24,918 0 0 0 0
Central Services 0 0 397 1,616 10
Fleet Services 0 0 0 0 0
Information Technology 0 0 0 0 0
I.T. Fiscal/HR/Phone System 43 1,059 15 1,123 1,219
Allocated Costs for Fiscal 2017 25,782 1,059 1,186 9,737 32,953
Roll Forwards 0 0 0 0 (13,286)
Fixed Costs 25,782 1,059 1,186 9,737 19,667
Adjustments 0 0 0 0 0
Proposed Costs Future Period 25,782 1,059 1,186 9,737 19,667
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments Parks & Rec Health H-Clinic N&S H-Clinic TB H-Animal Control
Building Depreciation 0 177,700 22,435 6,561 2,170
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 173,894 246,136 0 0 15,577
Administrator 101-172 53,066 189,182 0 0 17,695
Human Resources 101-270 78,178 285,614 0 0 24,749
Purchasing 101-233 19,743 48,653 0 0 2,496
Treasurer 101-253 26,573 66,312 0 0 12,495
Facilities Mgmt 101-265-2601 938 33,433 6,073 796 9,830
Building & Grounds 0 5,603 2,991 0 0
Central Services 3,239 63,390 0 0 3,864
Fleet Services 61,467 10,172 0 0 15,131
Information Technology 107,963 197,434 0 0 7,523
I.T. Fiscal/HR/Phone System 73,504 185,412 0 0 16,471
Allocated Costs for Fiscal 2017 598,565 1,509,041 31,499 7,357 128,001
Roll Forwards 127,827 101,805 (1,272) (222) 20,310
Fixed Costs 726,392 1,610,846 30,227 7,135 148,311
Adjustments 0 0 0 0 0
Proposed Costs Future Period 726,392 1,610,846 30,227 7,135 148,311
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments MCDC Lodging Tax Corr/Det Fac. Senior Millage ROD Automation
Building Depreciation 11,314 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 0 4,997 1,708 2,970 6,538
Administrator 101-172 0 893 0 0 1,444
Human Resources 101-270 0 1,570 0 0 2,364
Purchasing 101-233 0 1 0 0 2,011
Treasurer 101-253 0 14,627 7,853 8,209 4,249
Facilities Mgmt 101-265-2601 2,307 0 0 0 0
Building & Grounds 1,509 0 0 0 0
Central Services 0 0 0 0 46,080
Fleet Services 0 0 0 0 0
Information Technology 0 2,307 0 0 75,100
I.T. Fiscal/HR/Phone System 0 3,428 1,530 2,158 2,731
Allocated Costs for Fiscal 2017 15,130 27,823 11,091 13,337 140,517
Roll Forwards 0 3,487 1,661 0 (1,237)
Fixed Costs 15,130 31,310 12,752 13,337 139,280
Adjustments 0 0 0 0 0
Proposed Costs Future Period 15,130 31,310 12,752 13,337 139,280
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service DepartmentsZoo/Museum
Millage Sh Narcotics Shr Sh Narcotics Fed283-694 CDBG
Admin 283-691 HOME
Building Depreciation 0 0 0 2,942 665
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 2,378 10,695 1,687 7,577 4,515
Administrator 101-172 0 3,575 0 2,064 461
Human Resources 101-270 0 (1,164) 0 3,460 773
Purchasing 101-233 0 567 842 430 2,164
Treasurer 101-253 15,281 858 200 1,223 395
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 8,394 1,897
Central Services 0 361 0 4,410 0
Fleet Services 0 9,803 0 0 0
Information Technology 0 8,173 0 12,868 1,423
I.T. Fiscal/HR/Phone System 3,059 3,655 399 3,271 1,656
Allocated Costs for Fiscal 2017 20,718 36,523 3,128 46,639 13,949
Roll Forwards 0 0 0 0 0
Fixed Costs 20,718 36,523 3,128 46,639 13,949
Adjustments 0 0 0 0 0
Proposed Costs Future Period 20,718 36,523 3,128 46,639 13,949
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments 283-694 CDBG HR 283-694 CDBG LGA 283-695 6950 COC 283-695 6951 COC Housing Commissn
Building Depreciation 844 28 71 107 7,645
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 6,423 5,835 3,524 3,394 106,632
Administrator 101-172 587 17 51 80 4,049
Human Resources 101-270 985 30 83 131 6,793
Purchasing 101-233 2,868 2,262 3,242 6,882 344
Treasurer 101-253 1,421 1,386 593 354 29,160
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 2,409 78 190 306 17,709
Central Services 0 0 0 0 7,037
Fleet Services 209 0 0 0 278
Information Technology 1,892 42 154 229 12,732
I.T. Fiscal/HR/Phone System 2,120 2,435 642 585 58,224
Allocated Costs for Fiscal 2017 19,758 12,113 8,550 12,068 250,603
Roll Forwards 0 0 0 0 0
Fixed Costs 19,758 12,113 8,550 12,068 250,603
Adjustments 0 0 0 0 0
Proposed Costs Future Period 19,758 12,113 8,550 12,068 250,603
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments Community Action HHS Bldg Direct HHS Bldg Indir. CC Juve AD CC Milk Meal
Building Depreciation 24,700 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 17,900 0 0 625 1,769
Administrator 101-172 4,332 0 0 0 0
Human Resources 101-270 6,988 0 0 0 0
Purchasing 101-233 2,018 0 0 0 924
Treasurer 101-253 1,516 0 0 81 552
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 15,695 579,208 81,480 0 0
Central Services 287 0 0 0 0
Fleet Services 4,150 0 0 0 0
Information Technology 17,483 0 0 0 0
I.T. Fiscal/HR/Phone System 6,326 0 0 150 796
Allocated Costs for Fiscal 2017 101,395 579,208 81,480 856 4,041
Roll Forwards 37,387 0 0 0 0
Fixed Costs 138,782 579,208 81,480 856 4,041
Adjustments 0 0 0 0 0
Proposed Costs Future Period 138,782 579,208 81,480 856 4,041
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments CCF State Inst. CCF IHC ASO CCF IHC CP CCF IHC YDIP CCF IHC CASA
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 195 5,365 29,151 389 481
Administrator 101-172 0 4,470 52,216 0 0
Human Resources 101-270 0 7,749 90,891 0 0
Purchasing 101-233 0 124 6,472 1,728 2,150
Treasurer 101-253 0 305 4,209 40 62
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 1,654 2,411 0 0
Fleet Services 0 0 514 0 0
Information Technology 0 13,419 147,149 0 0
I.T. Fiscal/HR/Phone System 23 3,175 38,389 80 122
Allocated Costs for Fiscal 2017 218 36,261 371,402 2,237 2,815
Roll Forwards 0 6,515 27,901 0 0
Fixed Costs 218 42,776 399,303 2,237 2,815
Adjustments 0 0 0 0 0
Proposed Costs Future Period 218 42,776 399,303 2,237 2,815
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments CCF IC ICP CCF IC ICPO CCF FFC FFCP CCF FFC FFCPO CCF FFC FFCPPRC
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 5,464 813 1,407 2,468 2,138
Administrator 101-172 0 0 0 0 0
Human Resources 101-270 0 0 0 0 0
Purchasing 101-233 1 0 1 0 0
Treasurer 101-253 1,909 159 604 647 587
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 0 0 0 0
Fleet Services 0 0 0 0 0
Information Technology 0 0 0 0 0
I.T. Fiscal/HR/Phone System 2,831 333 546 1,250 1,123
Allocated Costs for Fiscal 2017 10,205 1,305 2,558 4,365 3,848
Roll Forwards 0 0 0 0 0
Fixed Costs 10,205 1,305 2,558 4,365 3,848
Adjustments 0 0 0 0 0
Proposed Costs Future Period 10,205 1,305 2,558 4,365 3,848
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:36 AM
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Central Service Departments CCF JD Juve Det CCF JD Fac Mgmt CCF DHHS Vet's Trust Veteran's Millage
Building Depreciation 0 0 0 0 2,284
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 27,051 10,926 12,834 0 15,829
Administrator 101-172 58,902 4,218 0 0 5,905
Human Resources 101-270 89,658 4,890 0 0 9,116
Purchasing 101-233 7,933 2,914 0 0 737
Treasurer 101-253 3,119 1,501 3,200 27 10,299
Facilities Mgmt 101-265-2601 0 64,146 0 0 0
Building & Grounds 0 100,543 0 0 6,267
Central Services 3,753 0 0 0 3,443
Fleet Services 1,442 1,369 0 0 0
Information Technology 220,351 10,090 0 0 24,599
I.T. Fiscal/HR/Phone System 39,681 5,500 5,258 8 10,316
Allocated Costs for Fiscal 2017 451,890 206,097 21,292 35 88,795
Roll Forwards 45,476 172,937 8,330 0 0
Fixed Costs 497,366 379,034 29,622 35 88,795
Adjustments 0 0 0 0 0
Proposed Costs Future Period 497,366 379,034 29,622 35 88,795
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Page C-21
Central Service Departments SP Comm. Correct SP Remonum. SP Ag Preservation KCBA Debt Service KC Constr. Fund
Building Depreciation 5,543 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 11,781 747 663 5,335 3,983
Administrator 101-172 1,789 0 0 0 0
Human Resources 101-270 3,315 0 0 0 0
Purchasing 101-233 5,463 876 299 0 0
Treasurer 101-253 1,673 115 78 1,103 680
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 7,768 0 0 0 0
Central Services 4,806 0 283 0 0
Fleet Services 0 0 0 0 0
Information Technology 13,795 0 0 0 0
I.T. Fiscal/HR/Phone System 3,938 174 96 676 1,448
Allocated Costs for Fiscal 2017 59,871 1,912 1,419 7,114 6,111
Roll Forwards 12,060 (444) 0 0 0
Fixed Costs 71,931 1,468 1,419 7,114 6,111
Adjustments 0 0 0 0 0
Proposed Costs Future Period 71,931 1,468 1,419 7,114 6,111
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments KC Bldg Authority DPW Resource Rec DPW Act 451 DPW Admin & Fin DPW NK Landfill
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 247 8,668 573 15,957 8,073
Administrator 101-172 0 893 0 9,383 856
Human Resources 101-270 0 1,571 0 14,255 1,434
Purchasing 101-233 0 1,392 2 3,202 5,243
Treasurer 101-253 0 722 0 1,880 648
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 0 0 3,690 0
Fleet Services 0 0 0 0 0
Information Technology 0 0 0 59,017 0
I.T. Fiscal/HR/Phone System 37 2,624 49 10,146 2,400
Allocated Costs for Fiscal 2017 284 15,870 624 117,530 18,654
Roll Forwards 0 (2,504) 355 62,736 8,132
Fixed Costs 284 13,366 979 180,266 26,786
Adjustments 0 0 0 0 0
Proposed Costs Future Period 284 13,366 979 180,266 26,786
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
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Central Service Departments DPW LTE DPW SK Landfill DPW WTE DPW Mat. Recycle DPW NK Transfer
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 1,757 32,222 21,709 27,116 21,796
Administrator 101-172 0 13,033 5,635 9,338 5,607
Human Resources 101-270 0 21,688 (1,812) 15,515 9,282
Purchasing 101-233 339 9,496 8,156 16,516 9,914
Treasurer 101-253 192 7,071 4,559 4,712 5,047
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 0 1,424 1,424 0
Fleet Services 0 0 0 0 0
Information Technology 0 0 0 0 0
I.T. Fiscal/HR/Phone System 261 18,727 11,012 14,918 10,890
Allocated Costs for Fiscal 2017 2,549 102,237 50,683 89,539 62,536
Roll Forwards 1,159 37,960 (13,430) 41,992 19,163
Fixed Costs 3,708 140,197 37,253 131,531 81,699
Adjustments 0 0 0 0 0
Proposed Costs Future Period 3,708 140,197 37,253 131,531 81,699
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:37 AM
Page C-24
Central Service Departments DPW Sparta LF DPW Kentwood LF DPW Ordinance DPW HHW Aeronautics
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 4,550 13,906 1,569 7,686 56
Administrator 101-172 409 2,153 0 1,304 0
Human Resources 101-270 687 (1,525) 0 2,186 0
Purchasing 101-233 654 2,004 166 1,113 17,126
Treasurer 101-253 65 1,757 979 468 1,497
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 0 0 0
Central Services 0 0 0 0 2,400
Fleet Services 0 0 0 0 0
Information Technology 0 0 0 0 456,104
I.T. Fiscal/HR/Phone System 784 5,440 372 2,062 510
Allocated Costs for Fiscal 2017 7,149 23,735 3,086 14,819 477,693
Roll Forwards 4,038 836 1,126 7,206 (21,751)
Fixed Costs 11,187 24,571 4,212 22,025 455,942
Adjustments 0 0 0 0 (477,578)
Proposed Costs Future Period 11,187 24,571 4,212 22,025 (21,636)
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:37 AM
Page C-25
Central Service Departments Deliquent Tax Office Equipment Risk Managment Drain Revolving Lake Level Revol
Building Depreciation 0 0 1,394 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 23,300 8,687 34,101 92,385 5,469
Administrator 101-172 0 0 893 0 0
Human Resources 101-270 0 0 1,417 0 0
Purchasing 101-233 3,713 446 9,092 0 0
Treasurer 101-253 59,430 49 5,253 18,117 853
Facilities Mgmt 101-265-2601 0 0 0 0 0
Building & Grounds 0 0 17,546 0 0
Central Services 0 0 2,867 922 0
Fleet Services 0 0 0 0 0
Information Technology 0 0 2,307 0 0
I.T. Fiscal/HR/Phone System 12,553 519 4,670 16,812 774
Allocated Costs for Fiscal 2017 98,996 9,701 79,540 128,236 7,096
Roll Forwards 0 0 12,726 0 0
Fixed Costs 98,996 9,701 92,266 128,236 7,096
Adjustments 0 0 0 0 0
Proposed Costs Future Period 98,996 9,701 92,266 128,236 7,096
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:37 AM
Page C-26
Central Service Departments Drain Debt Serv HHS Bldg Depr. ACSET Bldg Depr. Non Allocated Total Allocated
Building Depreciation 0 1,039,603 201,302 1,139,339 4,974,622
Equipment Depreciation 0 0 0 0 14,400
Fiscal Services 101-191 1,807 0 0 1,727 1,892,384
Administrator 101-172 0 0 0 78,906 1,401,067
Human Resources 101-270 0 0 0 0 1,822,329
Purchasing 101-233 0 0 0 119 500,090
Treasurer 101-253 402 0 0 269 603,392
Facilities Mgmt 101-265-2601 0 0 0 41,416 178,157
Building & Grounds 0 0 0 1,792,203 6,812,576
Central Services 0 0 0 61,235 734,544
Fleet Services 0 0 0 0 460,653
Information Technology 0 0 0 0 5,271,094
I.T. Fiscal/HR/Phone System 226 0 0 15,107 1,413,236
Allocated Costs for Fiscal 2017 2,435 1,039,603 201,302 3,130,321 26,078,544
Roll Forwards 0 0 0 0 977,376
Fixed Costs 2,435 1,039,603 201,302 3,130,321 27,055,920
Adjustments 0 0 0 0 (477,578)
Proposed Costs Future Period 2,435 1,039,603 201,302 3,130,321 26,578,342
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:37 AM
Page C-27
Central Service Departments Direct Billed Unallocated Cost Adjustments Disallowed Total Expenditures
Building Depreciation 0 0 (5,059,881)
Equipment Depreciation 0 0 (1,653,541)
Fiscal Services 101-191 0 0 (101,652) 10,684
Administrator 101-172 0 0 (117,832) 29,344
Human Resources 101-270 419,626 0 (333,339)
Purchasing 101-233 0 0 170 3,606
Treasurer 101-253 0 728,983 0
Facilities Mgmt 101-265-2601 0 5,088 57,147
Building & Grounds 177,035 6,204,608 (49,892)
Central Services 0 0 176,918
Fleet Services 0 (28,339) 176,706 70,567
Information Technology 0 0 427,400 50,506
I.T. Fiscal/HR/Phone System 0 0 0
Allocated Costs for Fiscal 2017 596,661 6,910,340 (6,477,796) 164,707 27,272,456
Schedule A
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule A - Allocated Costs By Department
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:37 AM
Page C-28
ReceivingDepartments
Allocated Costsfor Fiscal 2017
Base Year Estimated Costs Roll Forwards Fixed Costs Adjustments
Proposed CostsFuture Period
Commissioners 227,082 NA NA 227,082 0 227,082
Circuit Court 5,108,716 NA NA 5,108,716 0 5,108,716
Circuit Court Svcs 335,338 NA NA 335,338 0 335,338
District Court 601,545 NA NA 601,545 0 601,545
Law Library 594 NA NA 594 0 594
Probate Court 778,618 NA NA 778,618 0 778,618
Cir Ct Referee 136,752 NA NA 136,752 0 136,752
Probation CC 242,776 NA NA 242,776 0 242,776
F.O.C. 689,770 601,466 88,304 778,074 0 778,074
F.O.C - I.T. 360,102 281,277 78,825 438,927 0 438,927
Elections 29,345 NA NA 29,345 0 29,345
COMIT 345 NA NA 345 0 345
County Clerk 205,177 NA NA 205,177 0 205,177
Concealed Pistol 16,707 NA NA 16,707 0 16,707
Clerk Circuit Ct 518,218 NA NA 518,218 0 518,218
Equalization 342,456 NA NA 342,456 0 342,456
Prosecutor 694,294 NA NA 694,294 0 694,294
Pros Atty CRP 150,475 123,983 26,492 176,967 0 176,967
Pros Atty CRP-DP 49,076 56,396 (7,320) 41,756 0 41,756
Pros Atty IV-E 94,735 17,741 76,994 171,729 0 171,729
Pros Atty CVR 99,336 NA NA 99,336 0 99,336
Reg of Deeds 260,199 NA NA 260,199 0 260,199
Co-op Extension 116,363 NA NA 116,363 0 116,363
KCH Boiler Plant 27,649 NA NA 27,649 0 27,649
Drain Commissioner 115,942 NA NA 115,942 0 115,942
Sheriff 1,508,399 NA NA 1,508,399 0 1,508,399
SRO 279-301-3019 13,247 NA NA 13,247 0 13,247
SRO 279-301-3020 12,242 NA NA 12,242 0 12,242
SRO 279-301-3021 12,961 NA NA 12,961 0 12,961
SRO 279-301-3022 13,191 NA NA 13,191 0 13,191
SRO 279-301-3023 13,230 NA NA 13,230 0 13,230
SRO 279-301-3024 12,822 NA NA 12,822 0 12,822
SRO 279-301-3025 12,629 NA NA 12,629 0 12,629
SRO 279-301-3026 12,455 NA NA 12,455 0 12,455
CP 279-301-3030 14,427 NA NA 14,427 0 14,427
CP 279-301-3031 14,818 NA NA 14,818 0 14,818
CP 279-301-3032 14,278 NA NA 14,278 0 14,278
CP 279-301-3033 13,498 NA NA 13,498 0 13,498
KN Drug Enforce 11,406 NA NA 11,406 0 11,406
Traffic & Safety 1,211 NA NA 1,211 0 1,211
Emergency Mgmt 8,823 NA NA 8,823 0 8,823
Marine 25,596 NA NA 25,596 0 25,596
Twp Law Enf 225,538 NA NA 225,538 0 225,538
Twp Law Enf EP 81,177 NA NA 81,177 0 81,177
Twp Law Enf CS 13,242 NA NA 13,242 0 13,242
2nd Road Patrol 33,558 28,456 5,102 38,660 0 38,660
E-911 227,930 NA NA 227,930 0 227,930
Dispatch 261-325 49,601 NA NA 49,601 0 49,601
Jail 1,698,263 NA NA 1,698,263 0 1,698,263
MDOT Road Crew 8,718 NA NA 8,718 0 8,718
RC Road Crew 11,234 NA NA 11,234 0 11,234
Health Prev Prog 13,561 NA NA 13,561 0 13,561
Medical Examiner 50,600 NA NA 50,600 0 50,600
Schedule B
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule B - Fixed Costs Proposed
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:39 AM
Page C-29
Human Services 8,917 NA NA 8,917 0 8,917
Guardianship 31,287 NA NA 31,287 0 31,287
ACSET 25,782 NA NA 25,782 0 25,782
Legal Asst Ctr 1,059 NA NA 1,059 0 1,059
Zoo 1,186 NA NA 1,186 0 1,186
Road Comm 9,737 NA NA 9,737 0 9,737
Fire Prevention 32,953 46,239 (13,286) 19,667 0 19,667
Parks & Rec 598,565 470,738 127,827 726,392 0 726,392
Health 1,509,041 1,407,236 101,805 1,610,846 0 1,610,846
H-Clinic N&S 31,499 32,771 (1,272) 30,227 0 30,227
H-Clinic TB 7,357 7,579 (222) 7,135 0 7,135
H-Animal Control 128,001 107,691 20,310 148,311 0 148,311
MCDC 15,130 NA NA 15,130 0 15,130
Lodging Tax 27,823 24,336 3,487 31,310 0 31,310
Corr/Det Fac. 11,091 9,430 1,661 12,752 0 12,752
Senior Millage 13,337 NA NA 13,337 0 13,337
ROD Automation 140,517 141,754 (1,237) 139,280 0 139,280
Zoo/Museum Millage 20,718 NA NA 20,718 0 20,718
Sh Narcotics Shr 36,523 NA NA 36,523 0 36,523
Sh Narcotics Fed 3,128 NA NA 3,128 0 3,128
283-694 CDBG Admin 46,639 NA NA 46,639 0 46,639
283-691 HOME 13,949 NA NA 13,949 0 13,949
283-694 CDBG HR 19,758 NA NA 19,758 0 19,758
283-694 CDBG LGA 12,113 NA NA 12,113 0 12,113
283-695 6950 COC 8,550 NA NA 8,550 0 8,550
283-695 6951 COC 12,068 NA NA 12,068 0 12,068
Housing Commissn 250,603 NA NA 250,603 0 250,603
Community Action 101,395 64,008 37,387 138,782 0 138,782
HHS Bldg Direct 579,208 NA NA 579,208 0 579,208
HHS Bldg Indir. 81,480 NA NA 81,480 0 81,480
CC Juve AD 856 NA NA 856 0 856
CC Milk Meal 4,041 NA NA 4,041 0 4,041
CCF State Inst. 218 NA NA 218 0 218
CCF IHC ASO 36,261 29,746 6,515 42,776 0 42,776
CCF IHC CP 371,402 343,501 27,901 399,303 0 399,303
CCF IHC YDIP 2,237 NA NA 2,237 0 2,237
CCF IHC CASA 2,815 NA NA 2,815 0 2,815
CCF IC ICP 10,205 NA NA 10,205 0 10,205
CCF IC ICPO 1,305 NA NA 1,305 0 1,305
CCF FFC FFCP 2,558 NA NA 2,558 0 2,558
CCF FFC FFCPO 4,365 NA NA 4,365 0 4,365
CCF FFC FFCPPRC 3,848 NA NA 3,848 0 3,848
CCF JD Juve Det 451,890 406,414 45,476 497,366 0 497,366
CCF JD Fac Mgmt 206,097 33,160 172,937 379,034 0 379,034
CCF DHHS 21,292 12,962 8,330 29,622 0 29,622
Vet's Trust 35 NA NA 35 0 35
Veteran's Millage 88,795 NA NA 88,795 0 88,795
SP Comm. Correct 59,871 47,811 12,060 71,931 0 71,931
SP Remonum. 1,912 2,356 (444) 1,468 0 1,468
SP Ag Preservation 1,419 NA NA 1,419 0 1,419
KCBA Debt Service 7,114 NA NA 7,114 0 7,114
KC Constr. Fund 6,111 NA NA 6,111 0 6,111
KC Bldg Authority 284 NA NA 284 0 284
DPW Resource Rec 15,870 18,374 (2,504) 13,366 0 13,366
DPW Act 451 624 269 355 979 0 979
Schedule B
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule B - Fixed Costs Proposed
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:40 AM
Page C-30
DPW Admin & Fin 117,530 54,794 62,736 180,266 0 180,266
DPW NK Landfill 18,654 10,522 8,132 26,786 0 26,786
DPW LTE 2,549 1,390 1,159 3,708 0 3,708
DPW SK Landfill 102,237 64,277 37,960 140,197 0 140,197
DPW WTE 50,683 64,113 (13,430) 37,253 0 37,253
DPW Mat. Recycle 89,539 47,547 41,992 131,531 0 131,531
DPW NK Transfer 62,536 43,373 19,163 81,699 0 81,699
DPW Sparta LF 7,149 3,111 4,038 11,187 0 11,187
DPW Kentwood LF 23,735 22,899 836 24,571 0 24,571
DPW Ordinance 3,086 1,960 1,126 4,212 0 4,212
DPW HHW 14,819 7,613 7,206 22,025 0 22,025
Aeronautics 477,693 499,444 (21,751) 455,942 (477,578) (21,636)
Deliquent Tax 98,996 NA NA 98,996 0 98,996
Office Equipment 9,701 NA NA 9,701 0 9,701
Risk Managment 79,540 66,814 12,726 92,266 0 92,266
Drain Revolving 128,236 NA NA 128,236 0 128,236
Lake Level Revol 7,096 NA NA 7,096 0 7,096
Drain Debt Serv 2,435 NA NA 2,435 0 2,435
HHS Bldg Depr. 1,039,603 NA NA 1,039,603 0 1,039,603
ACSET Bldg Depr. 201,302 NA NA 201,302 0 201,302
Non Allocated 3,130,321 NA NA 3,130,321 0 3,130,321
Total Allocated 26,078,544 5,203,551 977,376 27,055,920 (477,578) 26,578,342
Direct Billed 596,661
Unallocated Total 6,910,340
Cost Adjustments (6,477,796)
Disallowed Total 164,707
Total Expenditures 27,272,456
Schedule B
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule B - Fixed Costs Proposed
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:40 AM
Page C-31
Department NameTotal
Expenditures DisallowedCost
Adjustments Unallocated Direct Billed Total Allocated
Building Depreciation 0 5,059,881 0
Equipment Depreciation 0 1,653,541 0
Fiscal Services 101-191 1,893,447 (10,684) 101,652 0
Administrator 101-172 1,245,143 (29,344) 117,832 0
Human Resources 101-270 1,842,741 333,339 (419,626)
Purchasing 101-233 431,769 (3,606) (170) 0
Treasurer 101-253 1,189,295 0 (728,983) 0
Facilities Mgmt 101-265-2601 462,802 (57,147) (5,088) 0
Building & Grounds 12,579,195 49,892 (6,204,608) (177,035)
Central Services 808,290 (176,918) 0
Fleet Services 514,604 (70,567) (176,706) 28,339 0
Information Technology 6,305,170 (50,506) (427,400) 0
I.T. Fiscal/HR/Phone System 0 0 0
Commissioners 227,082
Circuit Court 5,108,716
Circuit Court Svcs 335,338
District Court 601,545
Law Library 594
Probate Court 778,618
Cir Ct Referee 136,752
Probation CC 242,776
F.O.C. 689,770
F.O.C - I.T. 360,102
Elections 29,345
COMIT 345
County Clerk 205,177
Concealed Pistol 16,707
Clerk Circuit Ct 518,218
Equalization 342,456
Prosecutor 694,294
Pros Atty CRP 150,475
Pros Atty CRP-DP 49,076
Pros Atty IV-E 94,735
Pros Atty CVR 99,336
Reg of Deeds 260,199
Co-op Extension 116,363
KCH Boiler Plant 27,649
Drain Commissioner 115,942
Sheriff 1,508,399
SRO 279-301-3019 13,247
SRO 279-301-3020 12,242
SRO 279-301-3021 12,961
SRO 279-301-3022 13,191
SRO 279-301-3023 13,230
SRO 279-301-3024 12,822
SRO 279-301-3025 12,629
SRO 279-301-3026 12,455
CP 279-301-3030 14,427
CP 279-301-3031 14,818
CP 279-301-3032 14,278
CP 279-301-3033 13,498
KN Drug Enforce 11,406
Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule C - Summary of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:34 AM
Page C-32
Department NameTotal
Expenditures DisallowedCost
Adjustments Unallocated Direct Billed Total Allocated
Traffic & Safety 1,211
Emergency Mgmt 8,823
Marine 25,596
Twp Law Enf 225,538
Twp Law Enf EP 81,177
Twp Law Enf CS 13,242
2nd Road Patrol 33,558
E-911 227,930
Dispatch 261-325 49,601
Jail 1,698,263
MDOT Road Crew 8,718
RC Road Crew 11,234
Health Prev Prog 13,561
Medical Examiner 50,600
Human Services 8,917
Guardianship 31,287
ACSET 25,782
Legal Asst Ctr 1,059
Zoo 1,186
Road Comm 9,737
Fire Prevention 32,953
Parks & Rec 598,565
Health 1,509,041
H-Clinic N&S 31,499
H-Clinic TB 7,357
H-Animal Control 128,001
MCDC 15,130
Lodging Tax 27,823
Corr/Det Fac. 11,091
Senior Millage 13,337
ROD Automation 140,517
Zoo/Museum Millage 20,718
Sh Narcotics Shr 36,523
Sh Narcotics Fed 3,128
283-694 CDBG Admin 46,639
283-691 HOME 13,949
283-694 CDBG HR 19,758
283-694 CDBG LGA 12,113
283-695 6950 COC 8,550
283-695 6951 COC 12,068
Housing Commissn 250,603
Community Action 101,395
HHS Bldg Direct 579,208
HHS Bldg Indir. 81,480
CC Juve AD 856
CC Milk Meal 4,041
CCF State Inst. 218
CCF IHC ASO 36,261
CCF IHC CP 371,402
CCF IHC YDIP 2,237
CCF IHC CASA 2,815
CCF IC ICP 10,205
CCF IC ICPO 1,305
Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule C - Summary of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:34 AM
Page C-33
Department NameTotal
Expenditures DisallowedCost
Adjustments Unallocated Direct Billed Total Allocated
CCF FFC FFCP 2,558
CCF FFC FFCPO 4,365
CCF FFC FFCPPRC 3,848
CCF JD Juve Det 451,890
CCF JD Fac Mgmt 206,097
CCF DHHS 21,292
Vet's Trust 35
Veteran's Millage 88,795
SP Comm. Correct 59,871
SP Remonum. 1,912
SP Ag Preservation 1,419
KCBA Debt Service 7,114
KC Constr. Fund 6,111
KC Bldg Authority 284
DPW Resource Rec 15,870
DPW Act 451 624
DPW Admin & Fin 117,530
DPW NK Landfill 18,654
DPW LTE 2,549
DPW SK Landfill 102,237
DPW WTE 50,683
DPW Mat. Recycle 89,539
DPW NK Transfer 62,536
DPW Sparta LF 7,149
DPW Kentwood LF 23,735
DPW Ordinance 3,086
DPW HHW 14,819
Aeronautics 477,693
Deliquent Tax 98,996
Office Equipment 9,701
Risk Managment 79,540
Drain Revolving 128,236
Lake Level Revol 7,096
Drain Debt Serv 2,435
HHS Bldg Depr. 1,039,603
ACSET Bldg Depr. 201,302
Non Allocated 3,130,321
Totals 27,272,456 (164,707) 6,477,796 (6,910,340) (596,661) 26,078,544
Deviation: 0
Schedule CAll Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule C - Summary of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:34 AM
Page C-34
DepartmentBuilding Deprecia
1.5Equipment Depreci
2.5Fiscal Services 1
3.5Administrator 101
4.5Human Resources 1
5.5
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 7,173 435 (257,328) 12,947 23,285
Administrator 101-172 9,076 1,362 11,450 (224,997) 12,559
Human Resources 101-270 6,695 0 17,294 36,644 (261,564)
Purchasing 101-233 2,051 1,798 90,138 4,361 7,305
Treasurer 101-253 5,369 326 13,011 10,673 17,175
Facilities Mgmt 101-265-2601 3,821 4,988 13,672 11,792 4,056
Building & Grounds 0 431,658 76,840 39,027 64,016
Central Services 6,143 3,938 29,621 6,143 10,293
Fleet Services 20,718 31,652 36,803 3,422 5,631
Information Technology 24,213 1,156,919 60,530 32,552 51,369
I.T. Fiscal/HR/Phone System 0 6,065 0 0 0
Commissioners 5,271 0 11,145 18,671 22,867
Circuit Court 1,559,834 0 218,053 79,771 117,950
Circuit Court Svcs 83,076 0 12,007 18,756 17,962
District Court 0 0 22,664 35,055 32,901
Law Library 0 0 314 0 0
Probate Court 218,949 0 19,264 12,471 19,204
Cir Ct Referee 0 0 5,738 12,589 20,267
Probation CC 45,765 0 3,954 0 0
F.O.C. 66,823 0 35,966 82,624 138,856
F.O.C - I.T. 0 14,400 0 0 0
Elections 0 0 5,275 874 (9,806)
COMIT 0 0 248 0 0
County Clerk 5,616 0 9,542 8,522 11,448
Concealed Pistol 0 0 3,730 893 1,479
Clerk Circuit Ct 120,855 0 10,449 17,712 27,646
Equalization 6,658 0 14,770 12,702 6,184
Prosecutor 113,062 0 49,003 35,465 24,962
Pros Atty CRP 12,224 0 13,579 16,861 28,389
Pros Atty CRP-DP 0 0 0 0 0
Pros Atty IV-E 5,804 0 8,631 8,131 12,798
Pros Atty CVR 5,690 0 8,871 7,967 13,310
Reg of Deeds 4,242 0 7,506 7,536 12,023
Co-op Extension 19,419 0 6,940 1,789 2,943
KCH Boiler Plant 1,389 0 7,215 42 71
Drain Commissioner 0 0 9,582 4,757 7,391
Sheriff 7,957 0 71,861 128,162 188,291
SRO 279-301-3019 0 0 3,930 893 1,607
SRO 279-301-3020 0 0 3,315 893 1,571
SRO 279-301-3021 0 0 3,734 893 1,640
SRO 279-301-3022 0 0 3,934 893 1,631
SRO 279-301-3023 0 0 3,965 893 1,640
SRO 279-301-3024 0 0 3,742 893 1,633
SRO 279-301-3025 0 0 3,634 893 1,632
SRO 279-301-3026 0 0 3,491 893 1,625
CP 279-301-3030 0 0 3,978 893 1,633
CP 279-301-3031 0 0 3,891 893 1,564
CP 279-301-3032 0 0 3,938 893 1,613
CP 279-301-3033 0 0 3,392 893 1,682
KN Drug Enforce 0 0 5,207 893 1,633
Traffic & Safety 0 0 1,126 0 0
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-35
DepartmentBuilding Deprecia
1.5Equipment Depreci
2.5Fiscal Services 1
3.5Administrator 101
4.5Human Resources 1
5.5
Emergency Mgmt 0 0 1,796 0 0
Marine 0 0 7,681 2,144 2,880
Twp Law Enf 0 0 9,928 33,601 59,066
Twp Law Enf EP 0 0 6,327 11,415 19,866
Twp Law Enf CS 0 0 5,263 893 1,687
2nd Road Patrol 0 0 7,433 2,680 4,938
E-911 0 0 15,051 47,102 70,836
Dispatch 261-325 0 0 1,379 0 0
Jail 45,341 0 91,259 238,432 252,472
MDOT Road Crew 0 0 3,186 571 807
RC Road Crew 0 0 4,434 864 1,572
Health Prev Prog 0 0 1,093 0 0
Medical Examiner 0 0 12,256 6,663 8,605
Human Services 0 0 2,804 337 485
Guardianship 0 0 15,693 0 0
ACSET 0 0 288 0 0
Legal Asst Ctr 0 0 0 0 0
Zoo 0 0 300 0 0
Road Comm 0 0 426 0 0
Fire Prevention 0 0 3,048 0 4
Parks & Rec 0 0 173,894 53,066 78,178
Health 177,700 0 246,136 189,182 285,614
H-Clinic N&S 22,435 0 0 0 0
H-Clinic TB 6,561 0 0 0 0
H-Animal Control 2,170 0 15,577 17,695 24,749
MCDC 11,314 0 0 0 0
Lodging Tax 0 0 4,997 893 1,570
Corr/Det Fac. 0 0 1,708 0 0
Senior Millage 0 0 2,970 0 0
ROD Automation 0 0 6,538 1,444 2,364
Zoo/Museum Millage 0 0 2,378 0 0
Sh Narcotics Shr 0 0 10,695 3,575 (1,164)
Sh Narcotics Fed 0 0 1,687 0 0
283-694 CDBG Admin 2,942 0 7,577 2,064 3,460
283-691 HOME 665 0 4,515 461 773
283-694 CDBG HR 844 0 6,423 587 985
283-694 CDBG LGA 28 0 5,835 17 30
283-695 6950 COC 71 0 3,524 51 83
283-695 6951 COC 107 0 3,394 80 131
Housing Commissn 7,645 0 106,632 4,049 6,793
Community Action 24,700 0 17,900 4,332 6,988
HHS Bldg Direct 0 0 0 0 0
HHS Bldg Indir. 0 0 0 0 0
CC Juve AD 0 0 625 0 0
CC Milk Meal 0 0 1,769 0 0
CCF State Inst. 0 0 195 0 0
CCF IHC ASO 0 0 5,365 4,470 7,749
CCF IHC CP 0 0 29,151 52,216 90,891
CCF IHC YDIP 0 0 389 0 0
CCF IHC CASA 0 0 481 0 0
CCF IC ICP 0 0 5,464 0 0
CCF IC ICPO 0 0 813 0 0
CCF FFC FFCP 0 0 1,407 0 0
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-36
DepartmentBuilding Deprecia
1.5Equipment Depreci
2.5Fiscal Services 1
3.5Administrator 101
4.5Human Resources 1
5.5
CCF FFC FFCPO 0 0 2,468 0 0
CCF FFC FFCPPRC 0 0 2,138 0 0
CCF JD Juve Det 0 0 27,051 58,902 89,658
CCF JD Fac Mgmt 0 0 10,926 4,218 4,890
CCF DHHS 0 0 12,834 0 0
Vet's Trust 0 0 0 0 0
Veteran's Millage 2,284 0 15,829 5,905 9,116
SP Comm. Correct 5,543 0 11,781 1,789 3,315
SP Remonum. 0 0 747 0 0
SP Ag Preservation 0 0 663 0 0
KCBA Debt Service 0 0 5,335 0 0
KC Constr. Fund 0 0 3,983 0 0
KC Bldg Authority 0 0 247 0 0
DPW Resource Rec 0 0 8,668 893 1,571
DPW Act 451 0 0 573 0 0
DPW Admin & Fin 0 0 15,957 9,383 14,255
DPW NK Landfill 0 0 8,073 856 1,434
DPW LTE 0 0 1,757 0 0
DPW SK Landfill 0 0 32,222 13,033 21,688
DPW WTE 0 0 21,709 5,635 (1,812)
DPW Mat. Recycle 0 0 27,116 9,338 15,515
DPW NK Transfer 0 0 21,796 5,607 9,282
DPW Sparta LF 0 0 4,550 409 687
DPW Kentwood LF 0 0 13,906 2,153 (1,525)
DPW Ordinance 0 0 1,569 0 0
DPW HHW 0 0 7,686 1,304 2,186
Aeronautics 0 0 56 0 0
Deliquent Tax 0 0 23,300 0 0
Office Equipment 0 0 8,687 0 0
Risk Managment 1,394 0 34,101 893 1,417
Drain Revolving 0 0 92,385 0 0
Lake Level Revol 0 0 5,469 0 0
Drain Debt Serv 0 0 1,807 0 0
HHS Bldg Depr. 1,039,603 0 0 0 0
ACSET Bldg Depr. 201,302 0 0 0 0
Non Allocated 1,139,339 0 1,727 78,906 0
Total Allocated
Direct Bills 0 0 0 0 419,626
Unallocated 0 0 0 0 0
Cost Adjustments (5,059,881) (1,653,541) (101,652) (117,832) (333,339)
Disallowed 0 0 10,684 29,344 0
Total Expenditures 0 0 1,893,447 1,245,143 1,842,741
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-37
DepartmentPurchasing 101-23
6.5Treasurer 101-253
7.5Facilities Mgmt 1
8.5Building & Ground
9.5Central Services
10.5
Building Depreciation 0 0 0 0 0
Equipment Depreciation 0 0 0 0 0
Fiscal Services 101-191 1,147 5,566 0 87,366 8,366
Administrator 101-172 1,369 1,019 0 110,565 6,286
Human Resources 101-270 2,115 1,907 0 81,553 19,157
Purchasing 101-233 (190,591) 613 0 24,985 3,362
Treasurer 101-253 897 (194,030) 0 65,393 17,591
Facilities Mgmt 101-265-2601 10,024 2,443 (179,642) 29,604 2,809
Building & Grounds 40,334 12,733 398,247 (1,195,551) 4,279
Central Services 2,130 3,918 0 77,330 (169,439)
Fleet Services 35,142 2,815 3,805 0 1,424
Information Technology 25,336 19,936 0 153,623 2,993
I.T. Fiscal/HR/Phone System 0 0 0 0 0
Commissioners 1,635 800 0 66,349 7,538
Circuit Court 49,850 64,067 0 2,191,356 53,195
Circuit Court Svcs 890 1,326 0 116,697 7,758
District Court 3,986 6,155 0 294,877 19,268
Law Library 167 37 0 0 0
Probate Court 1,991 22,997 0 307,573 48,105
Cir Ct Referee 111 108 0 0 4,337
Probation CC 335 635 0 171,389 3,651
F.O.C. 2,734 8,839 0 234,017 52,606
F.O.C - I.T. 0 0 0 0 0
Elections 912 1,008 0 0 2,683
COMIT 0 61 0 0 0
County Clerk 888 22,526 0 70,690 17,184
Concealed Pistol 24 3,649 0 0 3,182
Clerk Circuit Ct 365 7,573 0 169,775 54,377
Equalization 1,560 2,879 0 83,822 8,733
Prosecutor 1,708 11,187 0 230,059 14,899
Pros Atty CRP 615 2,343 0 51,575 11,226
Pros Atty CRP-DP 0 0 0 0 0
Pros Atty IV-E 135 646 0 24,486 417
Pros Atty CVR 161 869 0 24,006 8,742
Reg of Deeds 35 22,109 0 53,388 144,216
Co-op Extension 2,199 694 0 55,803 11,513
KCH Boiler Plant 7,295 2,888 6,287 0 0
Drain Commissioner 463 2,148 0 0 2,000
Sheriff 26,628 22,398 1,993 0 20,338
SRO 279-301-3019 8 452 0 0 0
SRO 279-301-3020 2 284 0 0 0
SRO 279-301-3021 7 399 0 0 0
SRO 279-301-3022 7 377 0 0 0
SRO 279-301-3023 7 374 0 0 0
SRO 279-301-3024 2 307 0 0 0
SRO 279-301-3025 1 253 0 0 0
SRO 279-301-3026 1 247 0 0 0
CP 279-301-3030 8 457 0 0 0
CP 279-301-3031 15 878 0 0 0
CP 279-301-3032 8 403 0 0 0
CP 279-301-3033 0 247 0 0 0
KN Drug Enforce 2 26 0 0 0
Traffic & Safety 0 51 0 0 0
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-38
DepartmentPurchasing 101-23
6.5Treasurer 101-253
7.5Facilities Mgmt 1
8.5Building & Ground
9.5Central Services
10.5
Emergency Mgmt 3,736 459 0 0 0
Marine 303 785 0 0 125
Twp Law Enf 118 2,313 0 0 0
Twp Law Enf EP 50 1,196 0 0 0
Twp Law Enf CS 56 692 0 0 0
2nd Road Patrol 402 408 0 0 0
E-911 540 2,255 0 0 0
Dispatch 261-325 35,733 10,557 0 0 0
Jail 83,087 18,428 10,938 0 15,611
MDOT Road Crew 27 503 0 0 0
RC Road Crew 63 332 0 0 0
Health Prev Prog 11,828 230 0 0 0
Medical Examiner 11,422 2,390 0 0 1,703
Human Services 3,393 562 0 0 29
Guardianship 3,087 4,361 0 0 105
ACSET 510 23 0 24,918 0
Legal Asst Ctr 0 0 0 0 0
Zoo 465 9 0 0 397
Road Comm 0 6,572 0 0 1,616
Fire Prevention 27,677 995 0 0 10
Parks & Rec 19,743 26,573 938 0 3,239
Health 48,653 66,312 33,433 5,603 63,390
H-Clinic N&S 0 0 6,073 2,991 0
H-Clinic TB 0 0 796 0 0
H-Animal Control 2,496 12,495 9,830 0 3,864
MCDC 0 0 2,307 1,509 0
Lodging Tax 1 14,627 0 0 0
Corr/Det Fac. 0 7,853 0 0 0
Senior Millage 0 8,209 0 0 0
ROD Automation 2,011 4,249 0 0 46,080
Zoo/Museum Millage 0 15,281 0 0 0
Sh Narcotics Shr 567 858 0 0 361
Sh Narcotics Fed 842 200 0 0 0
283-694 CDBG Admin 430 1,223 0 8,394 4,410
283-691 HOME 2,164 395 0 1,897 0
283-694 CDBG HR 2,868 1,421 0 2,409 0
283-694 CDBG LGA 2,262 1,386 0 78 0
283-695 6950 COC 3,242 593 0 190 0
283-695 6951 COC 6,882 354 0 306 0
Housing Commissn 344 29,160 0 17,709 7,037
Community Action 2,018 1,516 0 15,695 287
HHS Bldg Direct 0 0 0 579,208 0
HHS Bldg Indir. 0 0 0 81,480 0
CC Juve AD 0 81 0 0 0
CC Milk Meal 924 552 0 0 0
CCF State Inst. 0 0 0 0 0
CCF IHC ASO 124 305 0 0 1,654
CCF IHC CP 6,472 4,209 0 0 2,411
CCF IHC YDIP 1,728 40 0 0 0
CCF IHC CASA 2,150 62 0 0 0
CCF IC ICP 1 1,909 0 0 0
CCF IC ICPO 0 159 0 0 0
CCF FFC FFCP 1 604 0 0 0
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-39
DepartmentPurchasing 101-23
6.5Treasurer 101-253
7.5Facilities Mgmt 1
8.5Building & Ground
9.5Central Services
10.5
CCF FFC FFCPO 0 647 0 0 0
CCF FFC FFCPPRC 0 587 0 0 0
CCF JD Juve Det 7,933 3,119 0 0 3,753
CCF JD Fac Mgmt 2,914 1,501 64,146 100,543 0
CCF DHHS 0 3,200 0 0 0
Vet's Trust 0 27 0 0 0
Veteran's Millage 737 10,299 0 6,267 3,443
SP Comm. Correct 5,463 1,673 0 7,768 4,806
SP Remonum. 876 115 0 0 0
SP Ag Preservation 299 78 0 0 283
KCBA Debt Service 0 1,103 0 0 0
KC Constr. Fund 0 680 0 0 0
KC Bldg Authority 0 0 0 0 0
DPW Resource Rec 1,392 722 0 0 0
DPW Act 451 2 0 0 0 0
DPW Admin & Fin 3,202 1,880 0 0 3,690
DPW NK Landfill 5,243 648 0 0 0
DPW LTE 339 192 0 0 0
DPW SK Landfill 9,496 7,071 0 0 0
DPW WTE 8,156 4,559 0 0 1,424
DPW Mat. Recycle 16,516 4,712 0 0 1,424
DPW NK Transfer 9,914 5,047 0 0 0
DPW Sparta LF 654 65 0 0 0
DPW Kentwood LF 2,004 1,757 0 0 0
DPW Ordinance 166 979 0 0 0
DPW HHW 1,113 468 0 0 0
Aeronautics 17,126 1,497 0 0 2,400
Deliquent Tax 3,713 59,430 0 0 0
Office Equipment 446 49 0 0 0
Risk Managment 9,092 5,253 0 17,546 2,867
Drain Revolving 0 18,117 0 0 922
Lake Level Revol 0 853 0 0 0
Drain Debt Serv 0 402 0 0 0
HHS Bldg Depr. 0 0 0 0 0
ACSET Bldg Depr. 0 0 0 0 0
Non Allocated 119 269 41,416 1,792,203 61,235
Total Allocated
Direct Bills 0 0 0 177,035 0
Unallocated 0 728,983 5,088 6,204,608 0
Cost Adjustments 170 0 57,147 (49,892) 176,918
Disallowed 3,606 0 0 0 0
Total Expenditures 431,769 1,189,295 462,802 12,579,195 808,290
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-40
DepartmentFleet Services
11.5Information Techn
12.5I.T. Fiscal/HR/Ph
13.5 Totals
Building Depreciation 0 0 0 0
Equipment Depreciation 0 0 0 0
Fiscal Services 101-191 97 97,634 13,312 0
Administrator 101-172 0 63,435 7,876 0
Human Resources 101-270 97 83,166 12,936 0
Purchasing 101-233 97 51,967 3,914 0
Treasurer 101-253 0 50,409 13,186 0
Facilities Mgmt 101-265-2601 1,728 89,744 4,961 0
Building & Grounds 0 85,555 42,862 0
Central Services 912 21,572 7,439 0
Fleet Services (167,914) 19,009 7,493 0
Information Technology 0 (1,564,631) 37,160 0
I.T. Fiscal/HR/Phone System 0 1,558,310 (1,564,375) 0
Commissioners 0 81,426 11,380 227,082
Circuit Court 932 603,601 170,107 5,108,716
Circuit Court Svcs 2,446 61,153 13,267 335,338
District Court 0 161,888 24,751 601,545
Law Library 0 0 76 594
Probate Court 0 110,330 17,734 778,618
Cir Ct Referee 0 86,893 6,709 136,752
Probation CC 0 7,953 9,094 242,776
F.O.C. 7,328 0 59,977 689,770
F.O.C - I.T. 0 345,702 0 360,102
Elections 0 26,997 1,402 29,345
COMIT 0 0 36 345
County Clerk 0 47,354 11,407 205,177
Concealed Pistol 0 2,307 1,443 16,707
Clerk Circuit Ct 0 95,757 13,709 518,218
Equalization 374 193,479 11,295 342,456
Prosecutor 0 171,055 42,894 694,294
Pros Atty CRP 0 0 13,663 150,475
Pros Atty CRP-DP 0 49,076 0 49,076
Pros Atty IV-E 0 27,242 6,445 94,735
Pros Atty CVR 0 21,983 7,737 99,336
Reg of Deeds 0 0 9,144 260,199
Co-op Extension 0 9,214 5,849 116,363
KCH Boiler Plant 0 0 2,462 27,649
Drain Commissioner 0 84,062 5,539 115,942
Sheriff 278,478 666,365 95,928 1,508,399
SRO 279-301-3019 2,528 2,709 1,120 13,247
SRO 279-301-3020 2,528 2,709 940 12,242
SRO 279-301-3021 2,528 2,709 1,051 12,961
SRO 279-301-3022 2,528 2,709 1,112 13,191
SRO 279-301-3023 2,528 2,709 1,114 13,230
SRO 279-301-3024 2,528 2,709 1,008 12,822
SRO 279-301-3025 2,528 2,709 979 12,629
SRO 279-301-3026 2,528 2,709 961 12,455
CP 279-301-3030 3,616 2,709 1,133 14,427
CP 279-301-3031 3,616 2,709 1,252 14,818
CP 279-301-3032 3,616 2,709 1,098 14,278
CP 279-301-3033 3,616 2,709 959 13,498
KN Drug Enforce 0 2,709 936 11,406
Traffic & Safety 0 0 34 1,211
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-41
DepartmentFleet Services
11.5Information Techn
12.5I.T. Fiscal/HR/Ph
13.5 Totals
Emergency Mgmt 0 1,745 1,087 8,823
Marine 1,460 7,250 2,968 25,596
Twp Law Enf 0 100,531 19,981 225,538
Twp Law Enf EP 0 34,983 7,340 81,177
Twp Law Enf CS 490 2,709 1,452 13,242
2nd Road Patrol 6,771 8,173 2,753 33,558
E-911 0 67,325 24,821 227,930
Dispatch 261-325 0 0 1,932 49,601
Jail 23,151 761,270 158,274 1,698,263
MDOT Road Crew 0 2,709 915 8,718
RC Road Crew 0 2,709 1,260 11,234
Health Prev Prog 0 0 410 13,561
Medical Examiner 0 482 7,079 50,600
Human Services 0 0 1,307 8,917
Guardianship 0 0 8,041 31,287
ACSET 0 0 43 25,782
Legal Asst Ctr 0 0 1,059 1,059
Zoo 0 0 15 1,186
Road Comm 0 0 1,123 9,737
Fire Prevention 0 0 1,219 32,953
Parks & Rec 61,467 107,963 73,504 598,565
Health 10,172 197,434 185,412 1,509,041
H-Clinic N&S 0 0 0 31,499
H-Clinic TB 0 0 0 7,357
H-Animal Control 15,131 7,523 16,471 128,001
MCDC 0 0 0 15,130
Lodging Tax 0 2,307 3,428 27,823
Corr/Det Fac. 0 0 1,530 11,091
Senior Millage 0 0 2,158 13,337
ROD Automation 0 75,100 2,731 140,517
Zoo/Museum Millage 0 0 3,059 20,718
Sh Narcotics Shr 9,803 8,173 3,655 36,523
Sh Narcotics Fed 0 0 399 3,128
283-694 CDBG Admin 0 12,868 3,271 46,639
283-691 HOME 0 1,423 1,656 13,949
283-694 CDBG HR 209 1,892 2,120 19,758
283-694 CDBG LGA 0 42 2,435 12,113
283-695 6950 COC 0 154 642 8,550
283-695 6951 COC 0 229 585 12,068
Housing Commissn 278 12,732 58,224 250,603
Community Action 4,150 17,483 6,326 101,395
HHS Bldg Direct 0 0 0 579,208
HHS Bldg Indir. 0 0 0 81,480
CC Juve AD 0 0 150 856
CC Milk Meal 0 0 796 4,041
CCF State Inst. 0 0 23 218
CCF IHC ASO 0 13,419 3,175 36,261
CCF IHC CP 514 147,149 38,389 371,402
CCF IHC YDIP 0 0 80 2,237
CCF IHC CASA 0 0 122 2,815
CCF IC ICP 0 0 2,831 10,205
CCF IC ICPO 0 0 333 1,305
CCF FFC FFCP 0 0 546 2,558
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-42
DepartmentFleet Services
11.5Information Techn
12.5I.T. Fiscal/HR/Ph
13.5 Totals
CCF FFC FFCPO 0 0 1,250 4,365
CCF FFC FFCPPRC 0 0 1,123 3,848
CCF JD Juve Det 1,442 220,351 39,681 451,890
CCF JD Fac Mgmt 1,369 10,090 5,500 206,097
CCF DHHS 0 0 5,258 21,292
Vet's Trust 0 0 8 35
Veteran's Millage 0 24,599 10,316 88,795
SP Comm. Correct 0 13,795 3,938 59,871
SP Remonum. 0 0 174 1,912
SP Ag Preservation 0 0 96 1,419
KCBA Debt Service 0 0 676 7,114
KC Constr. Fund 0 0 1,448 6,111
KC Bldg Authority 0 0 37 284
DPW Resource Rec 0 0 2,624 15,870
DPW Act 451 0 0 49 624
DPW Admin & Fin 0 59,017 10,146 117,530
DPW NK Landfill 0 0 2,400 18,654
DPW LTE 0 0 261 2,549
DPW SK Landfill 0 0 18,727 102,237
DPW WTE 0 0 11,012 50,683
DPW Mat. Recycle 0 0 14,918 89,539
DPW NK Transfer 0 0 10,890 62,536
DPW Sparta LF 0 0 784 7,149
DPW Kentwood LF 0 0 5,440 23,735
DPW Ordinance 0 0 372 3,086
DPW HHW 0 0 2,062 14,819
Aeronautics 0 456,104 510 477,693
Deliquent Tax 0 0 12,553 98,996
Office Equipment 0 0 519 9,701
Risk Managment 0 2,307 4,670 79,540
Drain Revolving 0 0 16,812 128,236
Lake Level Revol 0 0 774 7,096
Drain Debt Serv 0 0 226 2,435
HHS Bldg Depr. 0 0 0 1,039,603
ACSET Bldg Depr. 0 0 0 201,302
Non Allocated 0 0 15,107 3,130,321
Total Allocated 26,078,544
Direct Bills 0 0 0 596,661
Unallocated (28,339) 0 0 6,910,340
Cost Adjustments 176,706 427,400 0 (6,477,796)
Disallowed 70,567 50,506 0 164,707
Total Expenditures 514,604 6,305,170 0 27,272,456
Schedule D
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule D - Detail of Allocated Costs
Kent County, MI2017 Version 1.0005Level: Detail
MAXCAP7/2/2018 11:05:35 AM
Page C-43
Department Allocation Basis Allocation Source
Building Depreciation
1.4.1 Co Admin Bldg Assigned square footage by department Facilities Management
1.4.2 Info Tech Bldg Assigned square footage by department Facilities Management
1.4.3 Health Building Assigned square footage by department Facilities Management
1.4.4 Fleet Services Direct allocation to Fleet Services Facilities Management
1.4.5 Courthouse Assigned square footage by department Facilities Management
1.4.6 Facilities Mgmt Direct allocation to Facilities Management Facilities Management
1.4.7 MSU Extension Direct allocation to MSU Extension Facilities Management
1.4.8 82 Ionia Assigned square footage by department Facilities Management
1.4.9 HSC Building Assigned square footage by department Facilities Management
1.4.10 Fuller Campus Assigned square feet by location Facilities Management
1.4.11 South Clinic Assigned square footage by department Facilities Management
1.4.12 Health Annex Assigned square footage by department Facilities Management
1.4.13 Veterans Assigned square feet by department Facilities Management
Equipment Depreciation
2.4.1 Equipment Depr Dollar amount of depreciation by benefiting department Depreciation schedule
2.4.2 Expendable Eq Dollar amount of expendable equipment by department CIP project analysis
Fiscal Services 101-191
3.4.1 Accounting Number of Fiscal Services accounting transactions Detail transaction report
3.4.2 Payroll Average number of FTE employees by department Employee summary report
3.4.3 Budgeting Number of budgeted object line items by department Trail Balance
3.4.4 Division Admin Dollar amount of wages by benefiting department General Ledger
3.4.5 Audit Services Number of accounting transactions by department Detail transaction report
Administrator 101-172
4.4.1 County Admin Average number of FTE employees by department Employee summary report
4.4.2 Legal/Prof Serv Dollar amount of charges by department Paid invoices
Human Resources 101-270
5.4.1 Human Resources Average number of FTE employees by department Employee summary report
5.4.2 Labor Relations Average number of union FTE employees by department
Employee summary report
5.4.3 Term Payoff Dollar amount of wages by department Trial balance
Purchasing 101-233
6.4.1 Purch General Dollar amount of purchased services Purchasing allocation summary
6.4.2 Purch CIPS Dollar amount of purchased capital projects Purchasing allocation summary
6.4.3 Fleet Mgmt Direct allocation to Fleet Services Purchasing department
6.4.4 Fire Commission Direct allocation to Fire Prevention Purchasing department
6.4.5 Airport Direct allocation to Airport Purchasing
Treasurer 101-253
7.4.1 Actng/Banking Number of general accounting transactions by dept. Transaction summary report
7.4.2 Receipt Posting Number of cash receipt transactions by benefiting dept Transaction summary report
Facilities Mgmt 101-265-2601
8.4.1 Facility Mgmt Assigned square footage by benefiting location Building summary list
8.4.2 Specific Serv Dollar amount of charges by benefiting department Paid invoices
Building & Grounds
9.4.1 Admin Building Assigned square footage by department Facilities Management
9.4.2 District Court Direct allocation to District Court Facilities Management
Schedule E
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule E - Summary of Allocation Basis
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:32 AM
Page C-44
Department Allocation Basis Allocation Source
9.4.3 Co-op Extension Direct allocation to Co-op Extension Facilities Management
9.4.4 82 Ionia Assigned square footage by department Facilities Management
9.4.5 Courthouse Assigned square footage by department Facilities Management
9.4.6 Courtroom/Trans Assigned square footage by department Facilities Management
9.4.7 Info Tech Bldg Assigned square footage by department Facilities Management
9.4.8 HSC Direct Assigned square footage by department Facilities Management
9.4.9 HSC Indirect Assigned square footage by department Facilities Management
9.4.10 Juvenile Detent Direct allocation to Juvenile Detention Facilities Management
9.4.11 South Clinic Assigned square footage by department Facilities Management
9.4.12 Veterans Assigned square footage by department Facilities Management
Central Services
10.4.1 Messenger Serv Number of weekly stops by department Messenger pickup delivery schedule
10.4.2 Printing Serv Dollar amount of printing charges by department Printing chargeback summary
10.4.3 Mail Services Dollar amount of postage charges by department Postage chargeback summary
10.4.4 Microfilm Number of frames processed by department Microfilm quarterly summary
10.4.5 Records Retent. Number of boxes and books stored by department Records storage summary
10.4.6 Postage Dollar amount of charges by department Paid Invoice
Fleet Services
11.4.1 Fleet Services Dollar amount of fuel costs by department Department fuel charge summary
Information Technology
12.4.1 Dedicated Serv Number of dedicated servers by benefiting department Assigned server summary
12.4.2 Enterprise 1 Number of devices by benefiting department Department inventory report
12.4.3 Enterprise 2 Number of devices by benefiting department Department inventory report
12.4.4 File Serv Admin Number of devices by benefiting department Department inventory report
12.4.5 File Serv Sheri Number of deivces by benefiting department Department inventory report
12.4.6 File Serv Justi Number of devices by benefiting department Department inventory report
12.4.7 Special Applic Number of devices by benefiting department Department inventory report
12.4.8 Justice System Number of devices by benefiting department Department inventory report
12.4.9 GIS Thick Total hours of usage by department Information Technology
12.4.10 Helpdesk Supt Number of devices by benefiting department Department inventory report
12.4.11 Financial/HR Direct allocation to Information Tech - PeopleSoft Information Technology
12.4.12 Phone System Direct allocation to I.T. PeopleSoft/Phone schedule Information Technology
12.4.13 Web Page Mgmt Number of content HTML pages Web page summary
12.4.14 Web Page PDF Number of content PDF documents Web page summary
12.4.15 Web Page Appl. Number of hours by department Web page summary
12.4.16 Server Depr. Number of dedicated servers by benefiting department Assigned server summary
12.4.17 Office 365 User rating by licence type Employee licence type summary
I.T. Fiscal/HR/Phone System
13.4.1 Accounting Total number of accounting transactions by department Transaction summary report
13.4.2 Payroll Average number of FTE employees by department Employee summary report
13.4.3 Telephone Supt Number of telephone lines by department Monthly chargeback summary
Schedule E
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule E - Summary of Allocation Basis
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:32 AM
Page C-45
For the purpose of this plan, a building charge is calculated as a means of providing cost
allocation associated with buildings, improvements, debt interest and other eligible costs. Building and
Improvement costs were obtained from the Fixed Asset Report. The building charge includes depreciation
based on the useful life of each building and improvement plus eligible interest expense on debt issued for
each respective building. The County owned buildings included in this plan include the following:
Building Cost Basis Depr.
Administration Building $5,881,458 $63,424
Facilities Management 69,500 1,390
Information Tech Building 1,169,878 22,908
Health Building 7,542,189 122,436
Fleet Services 1,117,350 19,614
Co-op Extension 1,167,695 18,378
Courthouse 54,503,734 1,332,453
Courthouse Interest 1,795,725
82 Ionia 7,471,742 142,155
82 Ionia Interest 88,989
Human Services Complex 19,193,135 492,491
HSC Interest 823,222
Fuller Campus 1,615,281 43,399
Fuller Campus Interest 47,779
Health South Clinic 1,672,184 33,749
Health Annex 292,334 6,384
Veterans 89,228 1,785
Total $5,059,881
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Building Depreciation
Page C-46
Identified costs were allocated based on assigned square footage to the individual departments
within each building.
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.
The amount allocated in this schedule to the Department of Human Services (DHS) and ACSET
for space occupied at the Human Services Complex has been separated from other indirect costs
allocated to these departments. This was necessary because the lease agreement between Kent County
and these two departments require them to pay a portion of the debt service payment based on their
assigned space. The County should not charge these departments both the depreciation for this building
as well as their share of the debt service payment.
Since the lease agreement requires capital costs to be recovered by paying a portion of the debt
service, charging the allocated use charge would result in the same costs being recovered twice. The
debt service payments by DHS and ACSET have not been included as an offset to the allocated costs
included in this schedule in order to identify the gross allocated amount. The County will reconcile the
amount paid related to debt service with the actual debt service costs in accordance with the lease
agreement.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Building Depreciation
Page C-47
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 0 0
Cost Adjustments:
Building Depr. 5,059,881
Total Departmental Cost Adjustments: 5,059,881 5,059,881
Total To Be Allocated: 5,059,881 5,059,881
Schedule 1.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Page C-48
Total G&A Co Admin Bldg Info Tech Bldg Health 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. 5,059,881 0 63,424 22,908 122,436
Functional Cost 5,059,881 0 63,424 22,908 122,436
Allocation Step 1
Reallocate Admin Costs 0 0 0 0
Unallocated Costs 0 0 0 0 0
1st Allocation 5,059,881 0 63,424 22,908 122,436
Allocation Step 2
2nd Allocation 0 0 0 0 0
Total For Building Depreciation
Schedule .3 Total 5,059,881 0 63,424 22,908 122,436
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:43 AM
Page C-49
Fleet Services Courthouse Facilities Mgmt MSU Extension 82 Ionia
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. 19,614 3,128,178 1,390 18,378 231,143
Functional Cost 19,614 3,128,178 1,390 18,378 231,143
Allocation Step 1
Reallocate Admin Costs 0 0 0 0 0
Unallocated Costs 0 0 0 0 0
1st Allocation 19,614 3,128,178 1,390 18,378 231,143
Allocation Step 2
2nd Allocation 0 0 0 0 0
Total For Building Depreciation
Schedule .3 Total 19,614 3,128,178 1,390 18,378 231,143
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:43 AM
Page C-50
HSC Building Fuller Campus South Clinic Health Annex Veterans
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. 1,319,314 91,178 33,749 6,384 1,785
Functional Cost 1,319,314 91,178 33,749 6,384 1,785
Allocation Step 1
Reallocate Admin Costs 0 0 0 0 0
Unallocated Costs 0 0 0 0 0
1st Allocation 1,319,314 91,178 33,749 6,384 1,785
Allocation Step 2
2nd Allocation 0 0 0 0 0
Total For Building Depreciation
Schedule .3 Total 1,319,314 91,178 33,749 6,384 1,785
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:43 AM
Page C-51
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 4,028 11.308889 7,173 7,173 7,173
Administrator 101-172 5,097 14.310180 9,076 9,076 9,076
Human Resources 101-270 3,760 10.556460 6,695 6,695 6,695
Purchasing 101-233 1,152 3.234320 2,051 2,051 2,051
Treasurer 101-253 3,015 8.464821 5,369 5,369 5,369
Facilities Mgmt 101-265-2601 1,365 3.832332 2,431 2,431 2,431
Central Services 3,450 9.686114 6,143 6,143 6,143
Information Technology 733 2.057948 1,305 1,305 1,305
Commissioners 2,960 8.310405 5,271 5,271 5,271
County Clerk 3,154 8.855073 5,616 5,616 5,616
Equalization 3,739 10.497501 6,658 6,658 6,658
Reg of Deeds 2,382 6.687630 4,242 4,242 4,242
Risk Managment 783 2.198327 1,394 1,394 1,394
Schedule .4 Total for Co Admin Bldg 35,618 100.000000 63,424 63,424 0 63,424
Schedule 1.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:40 AM
Activity - Co Admin Bldg
Page C-52
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Information Technology 17,107 100.000000 22,908 22,908 22,908
Schedule .4 Total for Info Tech Bldg 17,107 100.000000 22,908 22,908 0 22,908
Schedule 1.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:40 AM
Activity - Info Tech Bldg
Page C-53
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Health 78,184 100.000000 122,436 122,436 122,436
Schedule .4 Total for Health Building 78,184 100.000000 122,436 122,436 0 122,436
Schedule 1.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:40 AM
Activity - Health Building
Page C-54
Allocation Basis: Direct allocation to Fleet Services
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fleet Services 100 100.000000 19,614 19,614 19,614
Schedule .4 Total for Fleet Services 100 100.000000 19,614 19,614 0 19,614
Schedule 1.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:40 AM
Activity - Fleet Services
Page C-55
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Circuit Court 103,550 49.863963 1,559,834 1,559,834 1,559,834
Circuit Court Svcs 5,515 2.655720 83,076 83,076 83,076
Probate Court 14,535 6.999254 218,949 218,949 218,949
Probation CC 512 0.246551 7,713 7,713 7,713
F.O.C. 974 0.469025 14,672 14,672 14,672
Clerk Circuit Ct 8,023 3.863434 120,855 120,855 120,855
Prosecutor 5,826 2.805480 87,760 87,760 87,760
SP Comm. Correct 368 0.177208 5,543 5,543 5,543
Non Allocated 68,362 32.919365 1,029,776 1,029,776 1,029,776
Schedule .4 Total for Courthouse 207,665 100.000000 3,128,178 3,128,178 0 3,128,178
Schedule 1.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - Courthouse
Page C-56
Allocation Basis: Direct allocation to Facilities Management
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Facilities Mgmt 101-265-2601 100 100.000000 1,390 1,390 1,390
Schedule .4 Total for Facilities Mgmt 100 100.000000 1,390 1,390 0 1,390
Schedule 1.4.6
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - Facilities Mgmt
Page C-57
Allocation Basis: Direct allocation to MSU Extension
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Co-op Extension 100 100.000000 18,378 18,378 18,378
Schedule .4 Total for MSU Extension 100 100.000000 18,378 18,378 0 18,378
Schedule 1.4.7
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - MSU Extension
Page C-58
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Probation CC 17,295 16.462492 38,052 38,052 38,052
F.O.C. 23,703 22.562038 52,151 52,151 52,151
Prosecutor 11,500 10.946439 25,302 25,302 25,302
Pros Atty CRP 5,556 5.288558 12,224 12,224 12,224
Pros Atty IV-E 2,638 2.511018 5,804 5,804 5,804
Pros Atty CVR 2,586 2.461521 5,690 5,690 5,690
283-694 CDBG Admin 829 0.789095 1,824 1,824 1,824
283-691 HOME 188 0.178950 414 414 414
283-694 CDBG HR 239 0.227496 526 526 526
283-694 CDBG LGA 8 0.007615 18 18 18
283-695 6950 COC 19 0.018085 42 42 42
283-695 6951 COC 31 0.029508 68 68 68
Housing Commissn 1,631 1.552491 3,588 3,588 3,588
Non Allocated 38,834 36.964694 85,440 85,440 85,440
Schedule .4 Total for 82 Ionia 105,057 100.000000 231,143 231,143 0 231,143
Schedule 1.4.8
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - 82 Ionia
Page C-59
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Health 4,969 3.629710 47,887 47,887 47,887
283-694 CDBG Admin 116 0.084735 1,118 1,118 1,118
283-691 HOME 26 0.018992 251 251 251
283-694 CDBG HR 33 0.024106 318 318 318
283-694 CDBG LGA 1 0.000730 10 10 10
283-695 6950 COC 3 0.002191 29 29 29
283-695 6951 COC 4 0.002922 39 39 39
Housing Commissn 421 0.307528 4,057 4,057 4,057
Community Action 2,563 1.872197 24,700 24,700 24,700
HHS Bldg Depr. 107,874 78.798814 1,039,603 1,039,603 1,039,603
ACSET Bldg Depr. 20,888 15.258075 201,302 201,302 201,302
Schedule .4 Total for HSC Building 136,898 100.000000 1,319,314 1,319,314 0 1,319,314
Schedule 1.4.9
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - HSC Building
Page C-60
Allocation Basis: Assigned square feet by location
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fleet Services 11,700 1.210750 1,104 1,104 1,104
Co-op Extension 11,029 1.141313 1,041 1,041 1,041
KCH Boiler Plant 14,725 1.523786 1,389 1,389 1,389
Sheriff 84,333 8.727025 7,957 7,957 7,957
Jail 480,537 49.727375 45,341 45,341 45,341
Health 78,184 8.090709 7,377 7,377 7,377
H-Clinic TB 1,880 0.194548 177 177 177
H-Animal Control 23,000 2.380107 2,170 2,170 2,170
Veteran's Millage 5,292 0.547632 499 499 499
Non Allocated 255,663 26.456755 24,123 24,123 24,123
Schedule .4 Total for Fuller Campus 966,343 100.000000 91,178 91,178 0 91,178
Schedule 1.4.10
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - Fuller Campus
Page C-61
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
H-Clinic N&S 10,718 66.476462 22,435 22,435 22,435
MCDC 5,405 33.523538 11,314 11,314 11,314
Schedule .4 Total for South Clinic 16,123 100.000000 33,749 33,749 0 33,749
Schedule 1.4.11
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - South Clinic
Page C-62
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
H-Clinic TB 1,800 100.000000 6,384 6,384 6,384
Schedule .4 Total for Health Annex 1,800 100.000000 6,384 6,384 0 6,384
Schedule 1.4.12
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - Health Annex
Page C-63
Allocation Basis: Assigned square feet by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Veteran's Millage 5,292 100.000000 1,785 1,785 1,785
Schedule .4 Total for Veterans 5,292 100.000000 1,785 1,785 0 1,785
Schedule 1.4.13
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Activity - Veterans
Page C-64
Receiving Department Total Co Admin Bldg Info Tech Bldg Health Building Fleet Services
Fiscal Services 101-191 7,173 7,173 0 0 0
Administrator 101-172 9,076 9,076 0 0 0
Human Resources 101-270 6,695 6,695 0 0 0
Purchasing 101-233 2,051 2,051 0 0 0
Treasurer 101-253 5,369 5,369 0 0 0
Facilities Mgmt 101-265-2601 3,821 2,431 0 0 0
Central Services 6,143 6,143 0 0 0
Fleet Services 20,718 0 0 0 19,614
Information Technology 24,213 1,305 22,908 0 0
Commissioners 5,271 5,271 0 0 0
Circuit Court 1,559,834 0 0 0 0
Circuit Court Svcs 83,076 0 0 0 0
Probate Court 218,949 0 0 0 0
Probation CC 45,765 0 0 0 0
F.O.C. 66,823 0 0 0 0
County Clerk 5,616 5,616 0 0 0
Clerk Circuit Ct 120,855 0 0 0 0
Equalization 6,658 6,658 0 0 0
Prosecutor 113,062 0 0 0 0
Pros Atty CRP 12,224 0 0 0 0
Pros Atty IV-E 5,804 0 0 0 0
Pros Atty CVR 5,690 0 0 0 0
Reg of Deeds 4,242 4,242 0 0 0
Co-op Extension 19,419 0 0 0 0
KCH Boiler Plant 1,389 0 0 0 0
Sheriff 7,957 0 0 0 0
Jail 45,341 0 0 0 0
Health 177,700 0 0 122,436 0
H-Clinic N&S 22,435 0 0 0 0
H-Clinic TB 6,561 0 0 0 0
H-Animal Control 2,170 0 0 0 0
MCDC 11,314 0 0 0 0
283-694 CDBG Admin 2,942 0 0 0 0
283-691 HOME 665 0 0 0 0
283-694 CDBG HR 844 0 0 0 0
283-694 CDBG LGA 28 0 0 0 0
283-695 6950 COC 71 0 0 0 0
283-695 6951 COC 107 0 0 0 0
Housing Commissn 7,645 0 0 0 0
Community Action 24,700 0 0 0 0
Veteran's Millage 2,284 0 0 0 0
SP Comm. Correct 5,543 0 0 0 0
Risk Managment 1,394 1,394 0 0 0
HHS Bldg Depr. 1,039,603 0 0 0 0
ACSET Bldg Depr. 201,302 0 0 0 0
Non Allocated 1,139,339 0 0 0 0
Direct Bill 0 0 0 0 0
Total 5,059,881 63,424 22,908 122,436 19,614
Schedule 1.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:40 AM
Page C-65
Receiving Department Courthouse Facilities Mgmt MSU Extension 82 Ionia HSC Building
Fiscal Services 101-191 0 0 0 0 0
Administrator 101-172 0 0 0 0 0
Human Resources 101-270 0 0 0 0 0
Purchasing 101-233 0 0 0 0 0
Treasurer 101-253 0 0 0 0 0
Facilities Mgmt 101-265-2601 0 1,390 0 0 0
Central Services 0 0 0 0 0
Fleet Services 0 0 0 0 0
Information Technology 0 0 0 0 0
Commissioners 0 0 0 0 0
Circuit Court 1,559,834 0 0 0 0
Circuit Court Svcs 83,076 0 0 0 0
Probate Court 218,949 0 0 0 0
Probation CC 7,713 0 0 38,052 0
F.O.C. 14,672 0 0 52,151 0
County Clerk 0 0 0 0 0
Clerk Circuit Ct 120,855 0 0 0 0
Equalization 0 0 0 0 0
Prosecutor 87,760 0 0 25,302 0
Pros Atty CRP 0 0 0 12,224 0
Pros Atty IV-E 0 0 0 5,804 0
Pros Atty CVR 0 0 0 5,690 0
Reg of Deeds 0 0 0 0 0
Co-op Extension 0 0 18,378 0 0
KCH Boiler Plant 0 0 0 0 0
Sheriff 0 0 0 0 0
Jail 0 0 0 0 0
Health 0 0 0 0 47,887
H-Clinic N&S 0 0 0 0 0
H-Clinic TB 0 0 0 0 0
H-Animal Control 0 0 0 0 0
MCDC 0 0 0 0 0
283-694 CDBG Admin 0 0 0 1,824 1,118
283-691 HOME 0 0 0 414 251
283-694 CDBG HR 0 0 0 526 318
283-694 CDBG LGA 0 0 0 18 10
283-695 6950 COC 0 0 0 42 29
283-695 6951 COC 0 0 0 68 39
Housing Commissn 0 0 0 3,588 4,057
Community Action 0 0 0 0 24,700
Veteran's Millage 0 0 0 0 0
SP Comm. Correct 5,543 0 0 0 0
Risk Managment 0 0 0 0 0
HHS Bldg Depr. 0 0 0 0 1,039,603
ACSET Bldg Depr. 0 0 0 0 201,302
Non Allocated 1,029,776 0 0 85,440 0
Direct Bill 0 0 0 0 0
Total 3,128,178 1,390 18,378 231,143 1,319,314
Schedule 1.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Page C-66
Receiving Department Fuller Campus South Clinic Health Annex Veterans
Fiscal Services 101-191 0 0 0 0
Administrator 101-172 0 0 0 0
Human Resources 101-270 0 0 0 0
Purchasing 101-233 0 0 0 0
Treasurer 101-253 0 0 0 0
Facilities Mgmt 101-265-2601 0 0 0 0
Central Services 0 0 0 0
Fleet Services 1,104 0 0 0
Information Technology 0 0 0 0
Commissioners 0 0 0 0
Circuit Court 0 0 0 0
Circuit Court Svcs 0 0 0 0
Probate Court 0 0 0 0
Probation CC 0 0 0 0
F.O.C. 0 0 0 0
County Clerk 0 0 0 0
Clerk Circuit Ct 0 0 0 0
Equalization 0 0 0 0
Prosecutor 0 0 0 0
Pros Atty CRP 0 0 0 0
Pros Atty IV-E 0 0 0 0
Pros Atty CVR 0 0 0 0
Reg of Deeds 0 0 0 0
Co-op Extension 1,041 0 0 0
KCH Boiler Plant 1,389 0 0 0
Sheriff 7,957 0 0 0
Jail 45,341 0 0 0
Health 7,377 0 0 0
H-Clinic N&S 0 22,435 0 0
H-Clinic TB 177 0 6,384 0
H-Animal Control 2,170 0 0 0
MCDC 0 11,314 0 0
283-694 CDBG Admin 0 0 0 0
283-691 HOME 0 0 0 0
283-694 CDBG HR 0 0 0 0
283-694 CDBG LGA 0 0 0 0
283-695 6950 COC 0 0 0 0
283-695 6951 COC 0 0 0 0
Housing Commissn 0 0 0 0
Community Action 0 0 0 0
Veteran's Millage 499 0 0 1,785
SP Comm. Correct 0 0 0 0
Risk Managment 0 0 0 0
HHS Bldg Depr. 0 0 0 0
ACSET Bldg Depr. 0 0 0 0
Non Allocated 24,123 0 0 0
Direct Bill 0 0 0 0
Total 91,178 33,749 6,384 1,785
Schedule 1.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Building Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:41 AM
Page C-67
The plan contains allocations of equipment use charges for office equipment and furniture. Costs
in this schedule have been allocated as follows:
Equipment Depreciation - Equipment purchases for central service departments were
accounted for in a Fixed Asset Report. Depreciation charges are allocated to each department based on
the dollar amount of computed deprecation by department.
Expendable Equipment – This activity accounts for miscellaneous equipment associated with
Central Service departments that were included in the Capital Project funds and does not meet the
established criteria for recording an asset in the Fixed Asset system as a capital asset. These items are
considered expendable in the year of purchase. The basis of allocation is the dollar amount of equipment
purchases 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. 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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Equipment Depreciation
Page C-68
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 0 0
Cost Adjustments:
Equipment Depr 1,076,221
Expendable Equipmnt 577,320
Total Departmental Cost Adjustments: 1,653,541 1,653,541
Total To Be Allocated: 1,653,541 1,653,541
Schedule 2.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Equipment Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:44 AM
Page C-69
Total G&A Equipment Depr Expendable Eq
Wages & Benefits
SALARIES & WAGES 0 0 0 0
FRINGE BENEFITS 0 0 0 0
Departmental Total
Expenditures Per Financial Statement 0
Deductions
*Total Disallowed Costs 0 0 0 0
Cost Adjustments
Equipment Depr 1,076,221 0 1,076,221 0
Expendable Equipmnt 577,320 0 0 577,320
Functional Cost 1,653,541 0 1,076,221 577,320
Allocation Step 1
Reallocate Admin Costs 0 0 0
Unallocated Costs 0 0 0 0
1st Allocation 1,653,541 0 1,076,221 577,320
Allocation Step 2
2nd Allocation 0 0 0 0
Total For Equipment Depreciation
Schedule .3 Total 1,653,541 0 1,076,221 577,320
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Equipment Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:43 AM
Page C-70
Allocation Basis: Dollar amount of depreciation by benefiting department
Allocation Source: Depreciation schedule
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 839 0.040410 435 435 435
Administrator 101-172 2,627 0.126528 1,362 1,362 1,362
Purchasing 101-233 3,469 0.167082 1,798 1,798 1,798
Treasurer 101-253 628 0.030247 326 326 326
Facilities Mgmt 101-265-2601 9,623 0.463486 4,988 4,988 4,988
Building & Grounds 148,234 7.139606 76,838 76,838 76,838
Central Services 7,597 0.365905 3,938 3,938 3,938
Fleet Services 60,798 2.928301 31,515 31,515 31,515
Information Technology 1,830,706 88.174911 948,956 948,956 948,956
I.T. Fiscal/HR/Phone System 11,700 0.563524 6,065 6,065 6,065
Schedule .4 Total for Equipment Depr 2,076,221 100.000000 1,076,221 1,076,221 0 1,076,221
Schedule 2.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Equipment Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:43 AM
Activity - Equipment Depr
Page C-71
Allocation Basis: Dollar amount of expendable equipment by department
Allocation Source: CIP project analysis
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Building & Grounds 354,820.41 61.459877 354,820 354,820 354,820
Fleet Services 136.50 0.023644 137 137 137
Information Technology 207,963.49 36.022197 207,963 207,963 207,963
F.O.C - I.T. 14,400.00 2.494282 14,400 14,400 14,400
Schedule .4 Total for Expendable Eq 577,320.40 100.000000 577,320 577,320 0 577,320
Schedule 2.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Equipment Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:43 AM
Activity - Expendable Eq
Page C-72
Receiving Department Total Equipment Depr Expendable Eq
Fiscal Services 101-191 435 435 0
Administrator 101-172 1,362 1,362 0
Purchasing 101-233 1,798 1,798 0
Treasurer 101-253 326 326 0
Facilities Mgmt 101-265-2601 4,988 4,988 0
Building & Grounds 431,658 76,838 354,820
Central Services 3,938 3,938 0
Fleet Services 31,652 31,515 137
Information Technology 1,156,919 948,956 207,963
I.T. Fiscal/HR/Phone System 6,065 6,065 0
F.O.C - I.T. 14,400 0 14,400
Direct Bill 0 0 0
Total 1,653,541 1,076,221 577,320
Schedule 2.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Equipment Depreciation
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:43 AM
Page C-73
The Kent County Fiscal Services Department provides a broad range of accounting services to
County departments. In addition, the cost of the County’s Annual Audit has been added to this schedule
for more appropriate allocation. 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.
Accounting - The Fiscal Services Department is responsible for the cash disbursement
preparation, including vouching, editing, account code review, and invoice entry to the computer system.
The appropriate accounting system produces budget reports based on invoice data entered. These
services are necessary to the operation for all County departments including those, which are federally
financed. Costs for these services are allocated based on the number of general ledger accounting
transactions generated by Fiscal Services.
Payroll – This function identifies the cost of payroll processing. The responsibilities include
editing, balancing, withholdings processing, and master file maintenance. Payroll processing costs are
allocated to all departments based on the number of FTE employees.
Budgeting – This function identifies the cost associated with preparing the County budget and
monitoring department budgets to help insure actual revenue and expenses are within budget limits.
Costs identified in this function are allocated to benefiting County departments based on the number of
budgeted object line items by department.
Division Administration – this function identifies the costs of providing administrative support to
departments included in the Finance Division. The basis of allocation is the dollar amount of wages by
supervised department.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Fiscal Services 101-191
Page C-74
Audit Services – this activity includes the costs associated with the County wide audit. The basis
of allocation is the number of accounting transactions 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. 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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Fiscal Services 101-191
Page C-75
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 1,893,447 1,893,447
Deductions:
Termination Payout -10,684
Total Deductions: -10,684 -10,684
Cost Adjustments:
Annual Audit 110,800
Reimbursement -9,148
Total Departmental Cost Adjustments: 101,652 101,652
Inbound Costs:
Building Depreciation 7,173 7,173
Equipment Depreciation 435 435
Fiscal Services 101-191 14,249 14,249
Administrator 101-172 12,947 12,947
Human Resources 101-270 23,285 23,285
Purchasing 101-233 1,147 1,147
Treasurer 101-253 5,566 5,566
Building & Grounds 87,366 87,366
Central Services 8,366 8,366
Fleet Services 97 97
Information Technology 97,634 97,634
I.T. Fiscal/HR/Phone System 13,312 13,312
Total Allocated Additions: 7,608 263,969 271,577 271,577
Total To Be Allocated: 1,992,023 263,969 2,255,992
Schedule 3.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:45 AM
Page C-76
Total G&A Accounting Payroll Budgeting
Wages & Benefits
SALARIES & WAGES 1,339,605 0 793,840 135,362 316,091
FRINGE BENEFITS 475,819 0 281,970 48,058 112,293
Other Expense & Cost
*Termination Payout 10,684 0 0 0 0
Postage 7,396 0 5,411 1,985 0
Office Supplies 2,686 0 1,683 342 539
Contract Services 16,200 0 10,632 2,161 3,407
Operating Expenses 24,306 0 15,226 3,094 4,878
Insurance 3,696 0 2,314 471 742
Maint Software 3,791 0 2,374 483 761
Expendable Equip 9,264 0 5,804 1,179 1,859
Departmental Total
Expenditures Per Financial Statement 1,893,447
Deductions
*Total Disallowed Costs (10,684) 0 0 0 0
Cost Adjustments
Annual Audit 110,800 0 0 0 0
Reimbursement (9,148) (8,518) 0 (630) 0
Functional Cost 1,984,415 (8,518) 1,119,254 192,505 440,570
Allocation Step 1
Inbound - All Others 7,608 0 4,766 968 1,527
Reallocate Admin Costs 8,518 (5,336) (1,084) (1,710)
Unallocated Costs 0 0 0 0 0
1st Allocation 1,992,023 0 1,118,684 192,389 440,387
Allocation Step 2
Inbound - All Others 263,969 0 165,408 33,595 52,956
2nd Allocation 263,969 0 165,408 33,595 52,956
Total For Fiscal Services 101-191
Schedule .3 Total 2,255,992 0 1,284,092 225,984 493,343
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Page C-77
Division Admin Audit Services
Wages & Benefits
SALARIES & WAGES 94,312 0
FRINGE BENEFITS 33,498 0
Other Expense & Cost
*Termination Payout 0 0
Postage 0 0
Office Supplies 122 0
Contract Services 0 0
Operating Expenses 1,108 0
Insurance 169 0
Maint Software 173 0
Expendable Equip 422 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0
Cost Adjustments
Annual Audit 0 110,800
Reimbursement 0 0
Functional Cost 129,804 110,800
Allocation Step 1
Inbound - All Others 347 0
Reallocate Admin Costs (388) 0
Unallocated Costs 0 0
1st Allocation 129,763 110,800
Allocation Step 2
Inbound - All Others 12,010 0
2nd Allocation 12,010 0
Total For Fiscal Services 101-191
Schedule .3 Total 141,773 110,800
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Page C-78
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 1,816 0.786624 8,799 8,799 8,799
Administrator 101-172 1,212 0.524994 5,873 5,873 870 6,743
Human Resources 101-270 1,903 0.824309 9,221 9,221 1,368 10,589
Purchasing 101-233 697 0.301915 3,378 3,378 498 3,876
Treasurer 101-253 1,107 0.479511 5,364 5,364 795 6,159
Facilities Mgmt 101-265-2601 1,276 0.552716 6,184 6,184 916 7,100
Building & Grounds 8,452 3.661093 40,956 40,956 6,103 47,059
Central Services 1,227 0.531491 5,946 5,946 882 6,828
Fleet Services 2,167 0.938664 10,501 10,501 1,563 12,064
Information Technology 5,974 2.587715 28,948 28,948 4,314 33,262
Commissioners 955 0.413671 4,628 4,628 684 5,312
Circuit Court 32,811 14.212512 158,995 158,995 24,135 183,130
Circuit Court Svcs 1,109 0.480378 5,374 5,374 796 6,170
District Court 2,255 0.976782 10,928 10,928 1,625 12,553
Law Library 23 0.009963 111 111 14 125
Probate Court 2,273 0.984579 11,014 11,014 1,635 12,649
Cir Ct Referee 394 0.170666 1,909 1,909 281 2,190
Probation CC 546 0.236507 2,646 2,646 390 3,036
F.O.C. 2,719 1.177770 13,175 13,175 1,963 15,138
Elections 488 0.211384 2,365 2,365 347 2,712
COMIT 12 0.005198 58 58 7 65
County Clerk 788 0.341332 3,818 3,818 565 4,383
Concealed Pistol 323 0.139912 1,565 1,565 231 1,796
Clerk Circuit Ct 800 0.346530 3,878 3,878 574 4,452
Equalization 1,274 0.551850 6,175 6,175 914 7,089
Prosecutor 6,645 2.878368 32,199 32,199 4,795 36,994
Pros Atty CRP 1,429 0.618990 6,925 6,925 1,027 7,952
Pros Atty IV-E 823 0.356493 3,988 3,988 590 4,578
Pros Atty CVR 850 0.368189 4,119 4,119 609 4,728
Reg of Deeds 596 0.258165 2,889 2,889 426 3,315
Co-op Extension 805 0.348696 3,901 3,901 577 4,478
KCH Boiler Plant 889 0.385082 4,307 4,307 638 4,945
Drain Commissioner 919 0.398077 4,453 4,453 659 5,112
Sheriff 6,451 2.794334 31,261 31,261 4,659 35,920
SRO 279-301-3019 385 0.166768 1,865 1,865 274 2,139
SRO 279-301-3020 296 0.128216 1,434 1,434 211 1,645
SRO 279-301-3021 336 0.145543 1,628 1,628 240 1,868
SRO 279-301-3022 386 0.167201 1,870 1,870 274 2,144
SRO 279-301-3023 391 0.169367 1,895 1,895 279 2,174
SRO 279-301-3024 353 0.152907 1,710 1,710 253 1,963
SRO 279-301-3025 335 0.145110 1,623 1,623 239 1,862
SRO 279-301-3026 326 0.141211 1,579 1,579 233 1,812
CP 279-301-3030 393 0.170233 1,904 1,904 280 2,184
CP 279-301-3031 376 0.162869 1,821 1,821 268 2,089
CP 279-301-3032 371 0.160703 1,797 1,797 264 2,061
CP 279-301-3033 324 0.140345 1,570 1,570 231 1,801
KN Drug Enforce 361 0.156372 1,749 1,749 257 2,006
Traffic & Safety 10 0.004332 48 48 5 53
Emergency Mgmt 147 0.063675 713 713 102 815
Marine 830 0.359525 4,022 4,022 595 4,617
Twp Law Enf 417 0.180629 2,020 2,020 298 2,318
Twp Law Enf EP 448 0.194057 2,172 2,172 319 2,491
Schedule 3.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Accounting
Page C-79
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Twp Law Enf CS 518 0.224378 2,510 2,510 370 2,880
2nd Road Patrol 561 0.243004 2,719 2,719 402 3,121
E-911 910 0.394178 4,410 4,410 654 5,064
Dispatch 261-325 119 0.051546 576 576 83 659
Jail 7,391 3.201507 35,815 35,815 5,335 41,150
MDOT Road Crew 234 0.101360 1,134 1,134 165 1,299
RC Road Crew 423 0.183228 2,050 2,050 302 2,352
Health Prev Prog 123 0.053279 595 595 86 681
Medical Examiner 1,385 0.599931 6,712 6,712 994 7,706
Human Services 369 0.159837 1,787 1,787 262 2,049
Guardianship 2,345 1.015767 11,364 11,364 1,689 13,053
ACSET 19 0.008230 92 92 12 104
Zoo 6 0.002599 29 29 2 31
Road Comm 47 0.020359 228 228 33 261
Fire Prevention 261 0.113056 1,264 1,264 184 1,448
Parks & Rec 18,379 7.961102 89,060 89,060 13,269 102,329
Health 30,722 13.307632 148,870 148,870 22,186 171,056
H-Animal Control 1,352 0.585636 6,552 6,552 969 7,521
Lodging Tax 451 0.195356 2,187 2,187 322 2,509
Corr/Det Fac. 107 0.046348 519 519 77 596
Senior Millage 273 0.118253 1,323 1,323 193 1,516
ROD Automation 644 0.278957 3,121 3,121 460 3,581
Zoo/Museum Millage 157 0.068007 760 760 109 869
Sh Narcotics Shr 1,000 0.433163 4,845 4,845 717 5,562
Sh Narcotics Fed 196 0.084900 949 949 138 1,087
283-694 CDBG Admin 813 0.352161 3,940 3,940 583 4,523
283-691 HOME 373 0.161570 1,806 1,806 264 2,070
283-694 CDBG HR 670 0.290219 3,247 3,247 480 3,727
283-694 CDBG LGA 758 0.328338 3,673 3,673 545 4,218
283-695 6950 COC 319 0.138179 1,546 1,546 228 1,774
283-695 6951 COC 312 0.135147 1,512 1,512 225 1,737
Housing Commissn 16,182 7.009443 78,413 78,413 11,683 90,096
Community Action 1,577 0.683098 7,643 7,643 1,132 8,775
CC Juve AD 60 0.025990 291 291 42 333
CC Milk Meal 202 0.087499 978 978 143 1,121
CCF State Inst. 2 0.000866 10 10 10
CCF IHC ASO 427 0.184961 2,069 2,069 306 2,375
CCF IHC CP 2,948 1.276964 14,284 14,284 2,128 16,412
CCF IHC YDIP 20 0.008663 97 97 13 110
CCF IHC CASA 35 0.015161 170 170 25 195
CCF IC ICP 781 0.338300 3,784 3,784 560 4,344
CCF IC ICPO 90 0.038985 436 436 62 498
CCF FFC FFCP 143 0.061942 693 693 100 793
CCF FFC FFCPO 364 0.157671 1,764 1,764 259 2,023
CCF FFC FFCPPRC 324 0.140345 1,570 1,570 231 1,801
CCF JD Juve Det 2,206 0.955557 10,690 10,690 1,590 12,280
CCF JD Fac Mgmt 1,313 0.568743 6,364 6,364 941 7,305
CCF DHHS 1,528 0.661873 7,405 7,405 1,096 8,501
Veteran's Millage 1,909 0.826908 9,250 9,250 1,371 10,621
SP Comm. Correct 891 0.385948 4,317 4,317 640 4,957
SP Remonum. 66 0.028589 319 319 46 365
SP Ag Preservation 21 0.009096 102 102 14 116
Schedule 3.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Accounting
Page C-80
Allocation Basis: Number of Fiscal Services accounting transactions
Allocation Source: Detail transaction report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
KCBA Debt Service 140 0.060643 679 679 99 778
KC Constr. Fund 358 0.155072 1,735 1,735 255 1,990
KC Bldg Authority 27 0.011695 131 131 19 150
DPW Resource Rec 879 0.380750 4,260 4,260 633 4,893
DPW Act 451 37 0.016027 179 179 25 204
DPW Admin & Fin 1,741 0.754137 8,437 8,437 1,250 9,687
DPW NK Landfill 771 0.333969 3,736 3,736 555 4,291
DPW LTE 68 0.029455 329 329 46 375
DPW SK Landfill 3,776 1.635623 18,297 18,297 2,727 21,024
DPW WTE 2,522 1.092437 12,221 12,221 1,815 14,036
DPW Mat. Recycle 3,209 1.390020 15,550 15,550 2,315 17,865
DPW NK Transfer 2,555 1.106731 12,381 12,381 1,840 14,221
DPW Sparta LF 411 0.178030 1,992 1,992 293 2,285
DPW Kentwood LF 1,546 0.669670 7,491 7,491 1,109 8,600
DPW Ordinance 44 0.019059 213 213 32 245
DPW HHW 686 0.297150 3,324 3,324 492 3,816
Aeronautics 10 0.004332 48 48 5 53
Deliquent Tax 1,397 0.605129 6,770 6,770 1,001 7,771
Office Equipment 305 0.132115 1,478 1,478 219 1,697
Risk Managment 1,457 0.631118 7,060 7,060 1,047 8,107
Drain Revolving 7,550 3.270380 36,585 36,585 5,450 42,035
Lake Level Revol 333 0.144243 1,612 1,612 237 1,849
Drain Debt Serv 62 0.026856 301 301 43 344
Non Allocated 157 0.068007 760 760 109 869
Schedule .4 Total for Accounting 230,860 100.000000 1,118,684 1,118,684 165,408 1,284,092
Schedule 3.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Accounting
Page C-81
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 16.88 1.040877 2,004 2,004 2,004
Administrator 101-172 8.86 0.546337 1,051 1,051 183 1,234
Human Resources 101-270 15.29 0.942832 1,815 1,815 315 2,130
Purchasing 101-233 4.88 0.300917 579 579 99 678
Treasurer 101-253 11.93 0.735643 1,415 1,415 247 1,662
Facilities Mgmt 101-265-2601 2.78 0.171424 330 330 57 387
Building & Grounds 43.61 2.689137 5,174 5,174 908 6,082
Central Services 6.87 0.423627 815 815 140 955
Fleet Services 3.83 0.236170 454 454 78 532
Information Technology 36.01 2.220496 4,272 4,272 751 5,023
Commissioners 20.86 1.286297 2,475 2,475 433 2,908
Circuit Court 89.13 5.496050 10,573 10,573 1,862 12,435
Circuit Court Svcs 20.96 1.292463 2,487 2,487 436 2,923
District Court 32.70 2.016390 3,879 3,879 681 4,560
Probate Court 13.94 0.859586 1,654 1,654 290 1,944
Cir Ct Referee 14.07 0.867603 1,669 1,669 291 1,960
F.O.C. 92.32 5.692756 10,952 10,952 1,933 12,885
Elections 0.98 0.060430 116 116 19 135
County Clerk 9.53 0.587651 1,130 1,130 196 1,326
Concealed Pistol 1.00 0.061663 119 119 20 139
Clerk Circuit Ct 19.79 1.220317 2,348 2,348 410 2,758
Equalization 14.20 0.875619 1,685 1,685 294 1,979
Prosecutor 39.63 2.443717 4,701 4,701 825 5,526
Pros Atty CRP 18.84 1.161737 2,235 2,235 389 2,624
Pros Atty IV-E 9.09 0.560519 1,078 1,078 186 1,264
Pros Atty CVR 8.91 0.549420 1,057 1,057 184 1,241
Reg of Deeds 8.43 0.519822 1,000 1,000 175 1,175
Co-op Extension 2.00 0.123327 237 237 41 278
KCH Boiler Plant 0.05 0.003083 6 6 6
Drain Commissioner 5.32 0.328049 631 631 107 738
Sheriff 143.20 8.830185 16,989 16,989 2,996 19,985
SRO 279-301-3019 1.00 0.061663 119 119 20 139
SRO 279-301-3020 1.00 0.061663 119 119 20 139
SRO 279-301-3021 1.00 0.061663 119 119 20 139
SRO 279-301-3022 1.00 0.061663 119 119 20 139
SRO 279-301-3023 1.00 0.061663 119 119 20 139
SRO 279-301-3024 1.00 0.061663 119 119 20 139
SRO 279-301-3025 1.00 0.061663 119 119 20 139
SRO 279-301-3026 1.00 0.061663 119 119 20 139
CP 279-301-3030 1.00 0.061663 119 119 20 139
CP 279-301-3031 1.00 0.061663 119 119 20 139
CP 279-301-3032 1.00 0.061663 119 119 20 139
CP 279-301-3033 1.00 0.061663 119 119 20 139
KN Drug Enforce 1.00 0.061663 119 119 20 139
Marine 2.40 0.147992 284 284 47 331
Twp Law Enf 37.55 2.315457 4,454 4,454 784 5,238
Twp Law Enf EP 12.76 0.786824 1,513 1,513 262 1,775
Twp Law Enf CS 1.00 0.061663 119 119 20 139
2nd Road Patrol 3.00 0.184990 356 356 60 416
E-911 52.63 3.245340 6,244 6,244 1,096 7,340
Jail 266.11 16.409225 31,566 31,566 5,772 37,338
MDOT Road Crew 0.64 0.039465 76 76 12 88
Schedule 3.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Payroll
Page C-82
Allocation Basis: Average number of FTE employees by department
Allocation Source: Employee summary report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
RC Road Crew 0.97 0.059813 115 115 19 134
Medical Examiner 7.45 0.459392 883 883 151 1,034
Human Services 0.38 0.023432 45 45 5 50
Parks & Rec 59.29 3.656017 7,033 7,033 1,234 8,267
Health 211.38 13.034390 25,077 25,077 4,423 29,500
H-Animal Control 19.77 1.219084 2,346 2,346 410 2,756
Lodging Tax 1.00 0.061663 119 119 20 139
ROD Automation 1.62 0.099895 192 192 33 225
Sh Narcotics Shr 4.00 0.246653 474 474 82 556
283-694 CDBG Admin 2.31 0.142442 273 273 46 319
283-691 HOME 0.52 0.032065 62 62 9 71
283-694 CDBG HR 0.66 0.040698 78 78 12 90
283-694 CDBG LGA 0.02 0.001233 2 2 2
283-695 6950 COC 0.06 0.003700 7 7 7
283-695 6951 COC 0.09 0.005550 11 11 2 13
Housing Commissn 4.53 0.279335 538 538 93 631
Community Action 4.85 0.299067 576 576 99 675
CCF IHC ASO 5.00 0.308317 594 594 102 696
CCF IHC CP 58.34 3.597437 6,921 6,921 1,214 8,135
CCF JD Juve Det 65.81 4.058062 7,807 7,807 1,372 9,179
CCF JD Fac Mgmt 4.72 0.291051 560 560 97 657
Veteran's Millage 6.60 0.406978 783 783 134 917
SP Comm. Correct 2.00 0.123327 237 237 41 278
DPW Resource Rec 1.00 0.061663 119 119 20 139
DPW Admin & Fin 10.49 0.646848 1,244 1,244 219 1,463
DPW NK Landfill 0.96 0.059197 114 114 19 133
DPW SK Landfill 14.57 0.898434 1,728 1,728 302 2,030
DPW WTE 6.30 0.388479 748 748 127 875
DPW Mat. Recycle 10.44 0.643765 1,238 1,238 219 1,457
DPW NK Transfer 6.27 0.386629 744 744 127 871
DPW Sparta LF 0.46 0.028365 55 55 8 63
DPW Kentwood LF 2.41 0.148609 285 285 47 332
DPW HHW 1.46 0.090028 173 173 30 203
Risk Managment 1.00 0.061663 119 119 20 139
Schedule .4 Total for Payroll 1,621.71 100.000000 192,389 192,389 33,595 225,984
Schedule 3.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Payroll
Page C-83
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 34 0.615273 2,710 2,710 2,710
Administrator 101-172 34 0.615273 2,710 2,710 324 3,034
Human Resources 101-270 43 0.778140 3,427 3,427 410 3,837
Purchasing 101-233 27 0.488599 2,152 2,152 257 2,409
Treasurer 101-253 46 0.832429 3,666 3,666 439 4,105
Facilities Mgmt 101-265-2601 63 1.140065 5,021 5,021 601 5,622
Building & Grounds 227 4.107854 18,091 18,091 2,187 20,278
Central Services 30 0.542888 2,391 2,391 288 2,679
Fleet Services 35 0.633370 2,789 2,789 333 3,122
Information Technology 219 3.963084 17,452 17,452 2,112 19,564
Commissioners 29 0.524792 2,311 2,311 276 2,587
Circuit Court 72 1.302932 5,738 5,738 690 6,428
Circuit Court Svcs 28 0.506696 2,230 2,230 266 2,496
District Court 51 0.922910 4,064 4,064 488 4,552
Law Library 2 0.036193 159 159 19 178
Probate Court 36 0.651466 2,869 2,869 343 3,212
Cir Ct Referee 16 0.289540 1,275 1,275 148 1,423
Probation CC 8 0.144770 638 638 77 715
F.O.C. 74 1.339124 5,897 5,897 710 6,607
Elections 25 0.452407 1,992 1,992 239 2,231
COMIT 2 0.036193 159 159 19 178
County Clerk 34 0.615273 2,710 2,710 324 3,034
Concealed Pistol 18 0.325733 1,434 1,434 171 1,605
Clerk Circuit Ct 31 0.560984 2,470 2,470 295 2,765
Equalization 58 1.049584 4,622 4,622 556 5,178
Prosecutor 38 0.687658 3,029 3,029 363 3,392
Pros Atty CRP 27 0.488599 2,152 2,152 257 2,409
Pros Atty IV-E 28 0.506696 2,230 2,230 266 2,496
Pros Atty CVR 29 0.524792 2,311 2,311 276 2,587
Reg of Deeds 26 0.470503 2,072 2,072 248 2,320
Co-op Extension 21 0.380022 1,673 1,673 198 1,871
KCH Boiler Plant 21 0.380022 1,673 1,673 198 1,871
Drain Commissioner 37 0.669562 2,950 2,950 353 3,303
Sheriff 138 2.497286 10,997 10,997 1,327 12,324
SRO 279-301-3019 17 0.307637 1,354 1,354 159 1,513
SRO 279-301-3020 16 0.289540 1,275 1,275 148 1,423
SRO 279-301-3021 18 0.325733 1,434 1,434 171 1,605
SRO 279-301-3022 17 0.307637 1,354 1,354 159 1,513
SRO 279-301-3023 17 0.307637 1,354 1,354 159 1,513
SRO 279-301-3024 17 0.307637 1,354 1,354 159 1,513
SRO 279-301-3025 17 0.307637 1,354 1,354 159 1,513
SRO 279-301-3026 16 0.289540 1,275 1,275 148 1,423
CP 279-301-3030 17 0.307637 1,354 1,354 159 1,513
CP 279-301-3031 17 0.307637 1,354 1,354 159 1,513
CP 279-301-3032 18 0.325733 1,434 1,434 171 1,605
CP 279-301-3033 15 0.271444 1,195 1,195 141 1,336
KN Drug Enforce 33 0.597177 2,631 2,631 313 2,944
Traffic & Safety 12 0.217155 956 956 110 1,066
Emergency Mgmt 10 0.180963 797 797 94 891
Marine 27 0.488599 2,152 2,152 257 2,409
Twp Law Enf 24 0.434311 1,912 1,912 230 2,142
Twp Law Enf EP 21 0.380022 1,673 1,673 198 1,871
Schedule 3.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Budgeting
Page C-84
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Twp Law Enf CS 23 0.416214 1,833 1,833 222 2,055
2nd Road Patrol 41 0.741947 3,268 3,268 391 3,659
E-911 25 0.452407 1,992 1,992 239 2,231
Dispatch 261-325 5 0.090481 398 398 46 444
Jail 101 1.827723 8,049 8,049 968 9,017
MDOT Road Crew 19 0.343829 1,514 1,514 182 1,696
RC Road Crew 20 0.361925 1,594 1,594 189 1,783
Health Prev Prog 4 0.072385 319 319 36 355
Medical Examiner 33 0.597177 2,631 2,631 313 2,944
Human Services 6 0.108578 478 478 57 535
Guardianship 17 0.307637 1,354 1,354 159 1,513
ACSET 2 0.036193 159 159 19 178
Zoo 3 0.054289 239 239 28 267
Fire Prevention 16 0.289540 1,275 1,275 148 1,423
Parks & Rec 620 11.219681 49,416 49,416 6,384 55,800
Health 352 6.369888 28,053 28,053 3,390 31,443
H-Animal Control 49 0.886717 3,906 3,906 468 4,374
Lodging Tax 21 0.380022 1,673 1,673 198 1,871
Corr/Det Fac. 10 0.180963 797 797 94 891
Senior Millage 13 0.235252 1,035 1,035 122 1,157
ROD Automation 27 0.488599 2,152 2,152 257 2,409
Zoo/Museum Millage 12 0.217155 956 956 110 1,066
Sh Narcotics Shr 47 0.850525 3,745 3,745 448 4,193
Sh Narcotics Fed 6 0.108578 478 478 57 535
283-694 CDBG Admin 27 0.488599 2,152 2,152 257 2,409
283-691 HOME 23 0.416214 1,833 1,833 222 2,055
283-694 CDBG HR 25 0.452407 1,992 1,992 239 2,231
283-694 CDBG LGA 14 0.253348 1,116 1,116 132 1,248
283-695 6950 COC 18 0.325733 1,434 1,434 171 1,605
283-695 6951 COC 17 0.307637 1,354 1,354 159 1,513
Housing Commissn 89 1.610568 7,092 7,092 853 7,945
Community Action 87 1.574376 6,933 6,933 833 7,766
CC Juve AD 3 0.054289 239 239 28 267
CC Milk Meal 6 0.108578 478 478 57 535
CCF State Inst. 2 0.036193 159 159 19 178
CCF IHC ASO 24 0.434311 1,912 1,912 230 2,142
CCF IHC CP 37 0.669562 2,950 2,950 353 3,303
CCF IHC YDIP 3 0.054289 239 239 28 267
CCF IHC CASA 3 0.054289 239 239 28 267
CCF IC ICP 8 0.144770 638 638 77 715
CCF IC ICPO 3 0.054289 239 239 28 267
CCF FFC FFCP 6 0.108578 478 478 57 535
CCF FFC FFCPO 3 0.054289 239 239 28 267
CCF FFC FFCPPRC 2 0.036193 159 159 19 178
CCF JD Juve Det 52 0.941006 4,145 4,145 496 4,641
CCF JD Fac Mgmt 27 0.488599 2,152 2,152 257 2,409
CCF DHHS 40 0.723851 3,188 3,188 381 3,569
Veteran's Millage 37 0.669562 2,950 2,950 353 3,303
SP Comm. Correct 69 1.248643 5,499 5,499 662 6,161
SP Remonum. 4 0.072385 319 319 36 355
SP Ag Preservation 6 0.108578 478 478 57 535
KCBA Debt Service 50 0.904814 3,985 3,985 479 4,464
Schedule 3.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Budgeting
Page C-85
Allocation Basis: Number of budgeted object line items by department
Allocation Source: Trail Balance
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
KC Constr. Fund 20 0.361925 1,594 1,594 189 1,783
KC Bldg Authority 1 0.018096 80 80 8 88
DPW Resource Rec 37 0.669562 2,950 2,950 353 3,303
DPW Act 451 4 0.072385 319 319 36 355
DPW Admin & Fin 46 0.832429 3,666 3,666 439 4,105
DPW NK Landfill 37 0.669562 2,950 2,950 353 3,303
DPW LTE 15 0.271444 1,195 1,195 141 1,336
DPW SK Landfill 82 1.483894 6,535 6,535 786 7,321
DPW WTE 62 1.121969 4,941 4,941 594 5,535
DPW Mat. Recycle 70 1.266739 5,578 5,578 673 6,251
DPW NK Transfer 61 1.103873 4,861 4,861 584 5,445
DPW Sparta LF 23 0.416214 1,833 1,833 222 2,055
DPW Kentwood LF 48 0.868621 3,826 3,826 458 4,284
DPW Ordinance 14 0.253348 1,116 1,116 132 1,248
DPW HHW 38 0.687658 3,029 3,029 363 3,392
Deliquent Tax 153 2.768730 12,193 12,193 1,471 13,664
Office Equipment 77 1.393413 6,136 6,136 738 6,874
Risk Managment 56 1.013391 4,464 4,464 538 5,002
Drain Revolving 525 9.500543 41,840 41,840 5,060 46,900
Lake Level Revol 39 0.705755 3,108 3,108 371 3,479
Drain Debt Serv 16 0.289540 1,275 1,275 148 1,423
Non Allocated 9 0.162866 717 717 83 800
Schedule .4 Total for Budgeting 5,526 100.000000 440,387 440,387 52,956 493,343
Schedule 3.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Budgeting
Page C-86
Allocation Basis: Dollar amount of wages by benefiting department
Allocation Source: General Ledger
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Purchasing 101-233 313,285 58.482628 75,888 75,888 7,039 82,927
Central Services 70,117 13.089124 16,985 16,985 1,569 18,554
Fleet Services 76,185 14.221871 18,456 18,456 1,702 20,158
Risk Managment 76,102 14.206377 18,434 18,434 1,700 20,134
Schedule .4 Total for Division Admin 535,689 100.000000 129,763 129,763 12,010 141,773
Schedule 3.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Division Admin
Page C-87
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 2,257 0.663866 736 736 736
Administrator 101-172 1,347 0.396202 439 439 439
Human Resources 101-270 2,263 0.665631 738 738 738
Purchasing 101-233 760 0.223544 248 248 248
Treasurer 101-253 3,330 0.979475 1,085 1,085 1,085
Facilities Mgmt 101-265-2601 1,728 0.508268 563 563 563
Building & Grounds 10,497 3.087553 3,421 3,421 3,421
Central Services 1,857 0.546212 605 605 605
Fleet Services 2,844 0.836525 927 927 927
Information Technology 8,226 2.419568 2,681 2,681 2,681
Commissioners 1,038 0.305314 338 338 338
Circuit Court 49,280 14.495056 16,060 16,060 16,060
Circuit Court Svcs 1,284 0.377671 418 418 418
District Court 3,064 0.901235 999 999 999
Law Library 34 0.010001 11 11 11
Probate Court 4,478 1.317144 1,459 1,459 1,459
Cir Ct Referee 506 0.148833 165 165 165
Probation CC 622 0.182953 203 203 203
F.O.C. 4,098 1.205372 1,336 1,336 1,336
Elections 603 0.177364 197 197 197
COMIT 15 0.004412 5 5 5
County Clerk 2,451 0.720929 799 799 799
Concealed Pistol 583 0.171482 190 190 190
Clerk Circuit Ct 1,455 0.427969 474 474 474
Equalization 1,609 0.473266 524 524 524
Prosecutor 9,484 2.789592 3,091 3,091 3,091
Pros Atty CRP 1,823 0.536211 594 594 594
Pros Atty IV-E 899 0.264429 293 293 293
Pros Atty CVR 967 0.284430 315 315 315
Reg of Deeds 2,136 0.628276 696 696 696
Co-op Extension 960 0.282371 313 313 313
KCH Boiler Plant 1,207 0.355023 393 393 393
Drain Commissioner 1,317 0.387378 429 429 429
Sheriff 11,145 3.278153 3,632 3,632 3,632
SRO 279-301-3019 428 0.125890 139 139 139
SRO 279-301-3020 331 0.097359 108 108 108
SRO 279-301-3021 375 0.110301 122 122 122
SRO 279-301-3022 423 0.124420 138 138 138
SRO 279-301-3023 428 0.125890 139 139 139
SRO 279-301-3024 390 0.114713 127 127 127
SRO 279-301-3025 367 0.107948 120 120 120
SRO 279-301-3026 358 0.105301 117 117 117
CP 279-301-3030 435 0.127949 142 142 142
CP 279-301-3031 460 0.135303 150 150 150
CP 279-301-3032 409 0.120302 133 133 133
CP 279-301-3033 356 0.104713 116 116 116
KN Drug Enforce 363 0.106772 118 118 118
Traffic & Safety 22 0.006471 7 7 7
Emergency Mgmt 275 0.080888 90 90 90
Marine 993 0.292078 324 324 324
Twp Law Enf 705 0.207366 230 230 230
Twp Law Enf EP 583 0.171482 190 190 190
Schedule 3.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Audit Services
Page C-88
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Twp Law Enf CS 580 0.170599 189 189 189
2nd Road Patrol 727 0.213837 237 237 237
E-911 1,277 0.375613 416 416 416
Dispatch 261-325 846 0.248840 276 276 276
Jail 11,520 3.388455 3,754 3,754 3,754
MDOT Road Crew 317 0.093241 103 103 103
RC Road Crew 505 0.148539 165 165 165
Health Prev Prog 174 0.051180 57 57 57
Medical Examiner 1,755 0.516210 572 572 572
Human Services 523 0.153833 170 170 170
Guardianship 3,458 1.017125 1,127 1,127 1,127
ACSET 19 0.005589 6 6 6
Zoo 7 0.002059 2 2 2
Road Comm 507 0.149127 165 165 165
Fire Prevention 543 0.159716 177 177 177
Parks & Rec 23,008 6.767497 7,498 7,498 7,498
Health 43,378 12.759061 14,137 14,137 14,137
H-Animal Control 2,841 0.835642 926 926 926
Lodging Tax 1,468 0.431793 478 478 478
Corr/Det Fac. 677 0.199131 221 221 221
Senior Millage 910 0.267664 297 297 297
ROD Automation 991 0.291489 323 323 323
Zoo/Museum Millage 1,360 0.400026 443 443 443
Sh Narcotics Shr 1,178 0.346493 384 384 384
Sh Narcotics Fed 199 0.058533 65 65 65
283-694 CDBG Admin 999 0.293843 326 326 326
283-691 HOME 978 0.287666 319 319 319
283-694 CDBG HR 1,151 0.338551 375 375 375
283-694 CDBG LGA 1,126 0.331198 367 367 367
283-695 6950 COC 424 0.124714 138 138 138
283-695 6951 COC 401 0.117949 131 131 131
Housing Commissn 24,423 7.183700 7,960 7,960 7,960
Community Action 2,099 0.617393 684 684 684
CC Juve AD 76 0.022354 25 25 25
CC Milk Meal 346 0.101771 113 113 113
CCF State Inst. 20 0.005883 7 7 7
CCF IHC ASO 467 0.137362 152 152 152
CCF IHC CP 3,993 1.174488 1,301 1,301 1,301
CCF IHC YDIP 38 0.011177 12 12 12
CCF IHC CASA 57 0.016766 19 19 19
CCF IC ICP 1,243 0.365612 405 405 405
CCF IC ICPO 148 0.043532 48 48 48
CCF FFC FFCP 242 0.071181 79 79 79
CCF FFC FFCPO 546 0.160599 178 178 178
CCF FFC FFCPPRC 487 0.143245 159 159 159
CCF JD Juve Det 2,918 0.858291 951 951 951
CCF JD Fac Mgmt 1,704 0.501209 555 555 555
CCF DHHS 2,345 0.689751 764 764 764
Veteran's Millage 3,032 0.891822 988 988 988
SP Comm. Correct 1,180 0.347081 385 385 385
SP Remonum. 84 0.024707 27 27 27
SP Ag Preservation 38 0.011177 12 12 12
Schedule 3.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Audit Services
Page C-89
Allocation Basis: Number of accounting transactions by department
Allocation Source: Detail transaction report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
KCBA Debt Service 286 0.084123 93 93 93
KC Constr. Fund 643 0.189130 210 210 210
KC Bldg Authority 28 0.008236 9 9 9
DPW Resource Rec 1,021 0.300314 333 333 333
DPW Act 451 44 0.012942 14 14 14
DPW Admin & Fin 2,154 0.633570 702 702 702
DPW NK Landfill 1,061 0.312079 346 346 346
DPW LTE 140 0.041179 46 46 46
DPW SK Landfill 5,667 1.666873 1,847 1,847 1,847
DPW WTE 3,875 1.139780 1,263 1,263 1,263
DPW Mat. Recycle 4,736 1.393031 1,543 1,543 1,543
DPW NK Transfer 3,863 1.136250 1,259 1,259 1,259
DPW Sparta LF 452 0.132950 147 147 147
DPW Kentwood LF 2,116 0.622393 690 690 690
DPW Ordinance 233 0.068534 76 76 76
DPW HHW 843 0.247957 275 275 275
Aeronautics 10 0.002941 3 3 3
Deliquent Tax 5,722 1.683050 1,865 1,865 1,865
Office Equipment 356 0.104713 116 116 116
Risk Managment 2,207 0.649160 719 719 719
Drain Revolving 10,585 3.113437 3,450 3,450 3,450
Lake Level Revol 434 0.127655 141 141 141
Drain Debt Serv 122 0.035885 40 40 40
Non Allocated 179 0.052650 58 58 58
Schedule .4 Total for Audit Services 339,978 100.000000 110,800 110,800 0 110,800
Schedule 3.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:46 AM
Activity - Audit Services
Page C-90
Receiving Department Total Accounting Payroll Budgeting Division Admin
Fiscal Services 101-191 14,249 8,799 2,004 2,710 0
Administrator 101-172 11,450 6,743 1,234 3,034 0
Human Resources 101-270 17,294 10,589 2,130 3,837 0
Purchasing 101-233 90,138 3,876 678 2,409 82,927
Treasurer 101-253 13,011 6,159 1,662 4,105 0
Facilities Mgmt 101-265-2601 13,672 7,100 387 5,622 0
Building & Grounds 76,840 47,059 6,082 20,278 0
Central Services 29,621 6,828 955 2,679 18,554
Fleet Services 36,803 12,064 532 3,122 20,158
Information Technology 60,530 33,262 5,023 19,564 0
Commissioners 11,145 5,312 2,908 2,587 0
Circuit Court 218,053 183,130 12,435 6,428 0
Circuit Court Svcs 12,007 6,170 2,923 2,496 0
District Court 22,664 12,553 4,560 4,552 0
Law Library 314 125 0 178 0
Probate Court 19,264 12,649 1,944 3,212 0
Cir Ct Referee 5,738 2,190 1,960 1,423 0
Probation CC 3,954 3,036 0 715 0
F.O.C. 35,966 15,138 12,885 6,607 0
Elections 5,275 2,712 135 2,231 0
COMIT 248 65 0 178 0
County Clerk 9,542 4,383 1,326 3,034 0
Concealed Pistol 3,730 1,796 139 1,605 0
Clerk Circuit Ct 10,449 4,452 2,758 2,765 0
Equalization 14,770 7,089 1,979 5,178 0
Prosecutor 49,003 36,994 5,526 3,392 0
Pros Atty CRP 13,579 7,952 2,624 2,409 0
Pros Atty IV-E 8,631 4,578 1,264 2,496 0
Pros Atty CVR 8,871 4,728 1,241 2,587 0
Reg of Deeds 7,506 3,315 1,175 2,320 0
Co-op Extension 6,940 4,478 278 1,871 0
KCH Boiler Plant 7,215 4,945 6 1,871 0
Drain Commissioner 9,582 5,112 738 3,303 0
Sheriff 71,861 35,920 19,985 12,324 0
SRO 279-301-3019 3,930 2,139 139 1,513 0
SRO 279-301-3020 3,315 1,645 139 1,423 0
SRO 279-301-3021 3,734 1,868 139 1,605 0
SRO 279-301-3022 3,934 2,144 139 1,513 0
SRO 279-301-3023 3,965 2,174 139 1,513 0
SRO 279-301-3024 3,742 1,963 139 1,513 0
SRO 279-301-3025 3,634 1,862 139 1,513 0
SRO 279-301-3026 3,491 1,812 139 1,423 0
CP 279-301-3030 3,978 2,184 139 1,513 0
CP 279-301-3031 3,891 2,089 139 1,513 0
CP 279-301-3032 3,938 2,061 139 1,605 0
CP 279-301-3033 3,392 1,801 139 1,336 0
KN Drug Enforce 5,207 2,006 139 2,944 0
Traffic & Safety 1,126 53 0 1,066 0
Emergency Mgmt 1,796 815 0 891 0
Marine 7,681 4,617 331 2,409 0
Twp Law Enf 9,928 2,318 5,238 2,142 0
Twp Law Enf EP 6,327 2,491 1,775 1,871 0
Schedule 3.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:45 AM
Page C-91
Receiving Department Total Accounting Payroll Budgeting Division Admin
Twp Law Enf CS 5,263 2,880 139 2,055 0
2nd Road Patrol 7,433 3,121 416 3,659 0
E-911 15,051 5,064 7,340 2,231 0
Dispatch 261-325 1,379 659 0 444 0
Jail 91,259 41,150 37,338 9,017 0
MDOT Road Crew 3,186 1,299 88 1,696 0
RC Road Crew 4,434 2,352 134 1,783 0
Health Prev Prog 1,093 681 0 355 0
Medical Examiner 12,256 7,706 1,034 2,944 0
Human Services 2,804 2,049 50 535 0
Guardianship 15,693 13,053 0 1,513 0
ACSET 288 104 0 178 0
Zoo 300 31 0 267 0
Road Comm 426 261 0 0 0
Fire Prevention 3,048 1,448 0 1,423 0
Parks & Rec 173,894 102,329 8,267 55,800 0
Health 246,136 171,056 29,500 31,443 0
H-Animal Control 15,577 7,521 2,756 4,374 0
Lodging Tax 4,997 2,509 139 1,871 0
Corr/Det Fac. 1,708 596 0 891 0
Senior Millage 2,970 1,516 0 1,157 0
ROD Automation 6,538 3,581 225 2,409 0
Zoo/Museum Millage 2,378 869 0 1,066 0
Sh Narcotics Shr 10,695 5,562 556 4,193 0
Sh Narcotics Fed 1,687 1,087 0 535 0
283-694 CDBG Admin 7,577 4,523 319 2,409 0
283-691 HOME 4,515 2,070 71 2,055 0
283-694 CDBG HR 6,423 3,727 90 2,231 0
283-694 CDBG LGA 5,835 4,218 2 1,248 0
283-695 6950 COC 3,524 1,774 7 1,605 0
283-695 6951 COC 3,394 1,737 13 1,513 0
Housing Commissn 106,632 90,096 631 7,945 0
Community Action 17,900 8,775 675 7,766 0
CC Juve AD 625 333 0 267 0
CC Milk Meal 1,769 1,121 0 535 0
CCF State Inst. 195 10 0 178 0
CCF IHC ASO 5,365 2,375 696 2,142 0
CCF IHC CP 29,151 16,412 8,135 3,303 0
CCF IHC YDIP 389 110 0 267 0
CCF IHC CASA 481 195 0 267 0
CCF IC ICP 5,464 4,344 0 715 0
CCF IC ICPO 813 498 0 267 0
CCF FFC FFCP 1,407 793 0 535 0
CCF FFC FFCPO 2,468 2,023 0 267 0
CCF FFC FFCPPRC 2,138 1,801 0 178 0
CCF JD Juve Det 27,051 12,280 9,179 4,641 0
CCF JD Fac Mgmt 10,926 7,305 657 2,409 0
CCF DHHS 12,834 8,501 0 3,569 0
Veteran's Millage 15,829 10,621 917 3,303 0
SP Comm. Correct 11,781 4,957 278 6,161 0
SP Remonum. 747 365 0 355 0
SP Ag Preservation 663 116 0 535 0
Schedule 3.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:45 AM
Page C-92
Receiving Department Total Accounting Payroll Budgeting Division Admin
KCBA Debt Service 5,335 778 0 4,464 0
KC Constr. Fund 3,983 1,990 0 1,783 0
KC Bldg Authority 247 150 0 88 0
DPW Resource Rec 8,668 4,893 139 3,303 0
DPW Act 451 573 204 0 355 0
DPW Admin & Fin 15,957 9,687 1,463 4,105 0
DPW NK Landfill 8,073 4,291 133 3,303 0
DPW LTE 1,757 375 0 1,336 0
DPW SK Landfill 32,222 21,024 2,030 7,321 0
DPW WTE 21,709 14,036 875 5,535 0
DPW Mat. Recycle 27,116 17,865 1,457 6,251 0
DPW NK Transfer 21,796 14,221 871 5,445 0
DPW Sparta LF 4,550 2,285 63 2,055 0
DPW Kentwood LF 13,906 8,600 332 4,284 0
DPW Ordinance 1,569 245 0 1,248 0
DPW HHW 7,686 3,816 203 3,392 0
Aeronautics 56 53 0 0 0
Deliquent Tax 23,300 7,771 0 13,664 0
Office Equipment 8,687 1,697 0 6,874 0
Risk Managment 34,101 8,107 139 5,002 20,134
Drain Revolving 92,385 42,035 0 46,900 0
Lake Level Revol 5,469 1,849 0 3,479 0
Drain Debt Serv 1,807 344 0 1,423 0
Non Allocated 1,727 869 0 800 0
Direct Bill 0 0 0 0 0
Total 2,255,992 1,284,092 225,984 493,343 141,773
Schedule 3.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:45 AM
Page C-93
Receiving Department Audit Services
Fiscal Services 101-191 736
Administrator 101-172 439
Human Resources 101-270 738
Purchasing 101-233 248
Treasurer 101-253 1,085
Facilities Mgmt 101-265-2601 563
Building & Grounds 3,421
Central Services 605
Fleet Services 927
Information Technology 2,681
Commissioners 338
Circuit Court 16,060
Circuit Court Svcs 418
District Court 999
Law Library 11
Probate Court 1,459
Cir Ct Referee 165
Probation CC 203
F.O.C. 1,336
Elections 197
COMIT 5
County Clerk 799
Concealed Pistol 190
Clerk Circuit Ct 474
Equalization 524
Prosecutor 3,091
Pros Atty CRP 594
Pros Atty IV-E 293
Pros Atty CVR 315
Reg of Deeds 696
Co-op Extension 313
KCH Boiler Plant 393
Drain Commissioner 429
Sheriff 3,632
SRO 279-301-3019 139
SRO 279-301-3020 108
SRO 279-301-3021 122
SRO 279-301-3022 138
SRO 279-301-3023 139
SRO 279-301-3024 127
SRO 279-301-3025 120
SRO 279-301-3026 117
CP 279-301-3030 142
CP 279-301-3031 150
CP 279-301-3032 133
CP 279-301-3033 116
KN Drug Enforce 118
Traffic & Safety 7
Emergency Mgmt 90
Marine 324
Twp Law Enf 230
Twp Law Enf EP 190
Schedule 3.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:45 AM
Page C-94
Receiving Department Audit Services
Twp Law Enf CS 189
2nd Road Patrol 237
E-911 416
Dispatch 261-325 276
Jail 3,754
MDOT Road Crew 103
RC Road Crew 165
Health Prev Prog 57
Medical Examiner 572
Human Services 170
Guardianship 1,127
ACSET 6
Zoo 2
Road Comm 165
Fire Prevention 177
Parks & Rec 7,498
Health 14,137
H-Animal Control 926
Lodging Tax 478
Corr/Det Fac. 221
Senior Millage 297
ROD Automation 323
Zoo/Museum Millage 443
Sh Narcotics Shr 384
Sh Narcotics Fed 65
283-694 CDBG Admin 326
283-691 HOME 319
283-694 CDBG HR 375
283-694 CDBG LGA 367
283-695 6950 COC 138
283-695 6951 COC 131
Housing Commissn 7,960
Community Action 684
CC Juve AD 25
CC Milk Meal 113
CCF State Inst. 7
CCF IHC ASO 152
CCF IHC CP 1,301
CCF IHC YDIP 12
CCF IHC CASA 19
CCF IC ICP 405
CCF IC ICPO 48
CCF FFC FFCP 79
CCF FFC FFCPO 178
CCF FFC FFCPPRC 159
CCF JD Juve Det 951
CCF JD Fac Mgmt 555
CCF DHHS 764
Veteran's Millage 988
SP Comm. Correct 385
SP Remonum. 27
SP Ag Preservation 12
Schedule 3.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:45 AM
Page C-95
Receiving Department Audit Services
KCBA Debt Service 93
KC Constr. Fund 210
KC Bldg Authority 9
DPW Resource Rec 333
DPW Act 451 14
DPW Admin & Fin 702
DPW NK Landfill 346
DPW LTE 46
DPW SK Landfill 1,847
DPW WTE 1,263
DPW Mat. Recycle 1,543
DPW NK Transfer 1,259
DPW Sparta LF 147
DPW Kentwood LF 690
DPW Ordinance 76
DPW HHW 275
Aeronautics 3
Deliquent Tax 1,865
Office Equipment 116
Risk Managment 719
Drain Revolving 3,450
Lake Level Revol 141
Drain Debt Serv 40
Non Allocated 58
Direct Bill 0
Total 110,800
Schedule 3.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Fiscal Services 101-191
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:45 AM
Page C-96
The Kent County Administrator’s Office provides a broad range of administrative services to
County departments. The County Administrator functions as the Chief Administrative Officer for the
County. Responsibilities include budget control, labor relations and grievances, contract negotiations,
collective bargaining, and general administration of County policies for all departments. The cost of this
department has been separated into the following activities based on the assigned responsibilities of the
individuals within this department.
County Administration – Costs of this activity have been allocated to benefiting County
departments based on the number of employees in each department.
Legal / Professional Services – this activity includes costs for legal and professional services
that were not charged to the specific departments that each service was intended to benefit. The basis of
allocation is the dollar amount of services by department as determined by the specific vendor invoices.
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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Administrator 101-172
Page C-97
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 1,245,143 1,245,143
Deductions:
Termination Payout -29,344
Total Deductions: -29,344 -29,344
Cost Adjustments:
Management Studies 100,224
Civil Counsel 22,651
Reimbursement -5,043
Total Departmental Cost Adjustments: 117,832 117,832
Inbound Costs:
Building Depreciation 9,076 9,076
Equipment Depreciation 1,362 1,362
Fiscal Services 101-191 10,073 1,377 11,450
Administrator 101-172 6,757 6,757
Human Resources 101-270 12,559 12,559
Purchasing 101-233 1,369 1,369
Treasurer 101-253 1,019 1,019
Building & Grounds 110,565 110,565
Central Services 6,286 6,286
Information Technology 63,435 63,435
I.T. Fiscal/HR/Phone System 7,876 7,876
Total Allocated Additions: 20,511 211,243 231,754 231,754
Total To Be Allocated: 1,354,142 211,243 1,565,385
Schedule 4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Administrator 101-172
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:48 AM
Page C-98
Total G&A County Admin Legal/Prof Serv
Wages & Benefits
SALARIES & WAGES 852,867 0 852,867 0
FRINGE BENEFITS 281,641 0 281,641 0
Other Expense & Cost
*Termination Payout 29,344 0 0 0
Supplies 3,950 0 3,950 0
Memberships 16,829 0 16,829 0
Operating Expenses 21,981 0 21,981 0
Insurance 2,747 0 2,747 0
Contract Services 32,659 0 32,659 0
Expendable Equip 3,125 0 3,125 0
Departmental Total
Expenditures Per Financial Statement 1,245,143
Deductions
*Total Disallowed Costs (29,344) 0 0 0
Cost Adjustments
Management Studies 100,224 0 2,893 97,331
Civil Counsel 22,651 0 2,608 20,043
Reimbursement (5,043) 0 (5,043) 0
Functional Cost 1,333,631 0 1,216,257 117,374
Allocation Step 1
Inbound - All Others 20,511 0 20,511 0
Reallocate Admin Costs 0 0 0
Unallocated Costs 0 0 0 0
1st Allocation 1,354,142 0 1,236,768 117,374
Allocation Step 2
Inbound - All Others 211,243 0 211,243 0
2nd Allocation 211,243 0 211,243 0
Total For Administrator 101-172
Schedule .3 Total 1,565,385 0 1,448,011 117,374
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Administrator 101-172
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:47 AM
Page C-99
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 16.88 1.040877 12,872 12,872 12,872
Administrator 101-172 8.86 0.546337 6,757 6,757 6,757
Human Resources 101-270 15.29 0.942832 11,661 11,661 2,019 13,680
Purchasing 101-233 4.88 0.300917 3,721 3,721 640 4,361
Treasurer 101-253 11.93 0.735643 9,098 9,098 1,575 10,673
Facilities Mgmt 101-265-2601 2.78 0.171424 2,120 2,120 362 2,482
Building & Grounds 43.61 2.689137 33,259 33,259 5,768 39,027
Central Services 6.87 0.423627 5,239 5,239 904 6,143
Fleet Services 3.83 0.236170 2,920 2,920 502 3,422
Information Technology 36.01 2.220496 27,463 27,463 4,762 32,225
Commissioners 20.86 1.286297 15,909 15,909 2,762 18,671
Circuit Court 89.13 5.496050 67,973 67,973 11,798 79,771
Circuit Court Svcs 20.96 1.292463 15,985 15,985 2,771 18,756
District Court 32.70 2.016390 24,937 24,937 4,326 29,263
Probate Court 13.94 0.859586 10,631 10,631 1,840 12,471
Cir Ct Referee 14.07 0.867603 10,730 10,730 1,859 12,589
F.O.C. 92.32 5.692756 70,407 70,407 12,217 82,624
Elections 0.98 0.060430 747 747 127 874
County Clerk 9.53 0.587651 7,267 7,267 1,255 8,522
Concealed Pistol 1.00 0.061663 763 763 130 893
Clerk Circuit Ct 19.79 1.220317 15,092 15,092 2,620 17,712
Equalization 14.20 0.875619 10,829 10,829 1,873 12,702
Prosecutor 39.63 2.443717 30,223 30,223 5,242 35,465
Pros Atty CRP 18.84 1.161737 14,368 14,368 2,493 16,861
Pros Atty IV-E 9.09 0.560519 6,932 6,932 1,199 8,131
Pros Atty CVR 8.91 0.549420 6,794 6,794 1,173 7,967
Reg of Deeds 8.43 0.519822 6,428 6,428 1,108 7,536
Co-op Extension 2.00 0.123327 1,525 1,525 264 1,789
KCH Boiler Plant 0.05 0.003083 37 37 5 42
Drain Commissioner 5.32 0.328049 4,057 4,057 700 4,757
Sheriff 143.20 8.830185 109,208 109,208 18,954 128,162
SRO 279-301-3019 1.00 0.061663 763 763 130 893
SRO 279-301-3020 1.00 0.061663 763 763 130 893
SRO 279-301-3021 1.00 0.061663 763 763 130 893
SRO 279-301-3022 1.00 0.061663 763 763 130 893
SRO 279-301-3023 1.00 0.061663 763 763 130 893
SRO 279-301-3024 1.00 0.061663 763 763 130 893
SRO 279-301-3025 1.00 0.061663 763 763 130 893
SRO 279-301-3026 1.00 0.061663 763 763 130 893
CP 279-301-3030 1.00 0.061663 763 763 130 893
CP 279-301-3031 1.00 0.061663 763 763 130 893
CP 279-301-3032 1.00 0.061663 763 763 130 893
CP 279-301-3033 1.00 0.061663 763 763 130 893
KN Drug Enforce 1.00 0.061663 763 763 130 893
Marine 2.40 0.147992 1,830 1,830 314 2,144
Twp Law Enf 37.55 2.315457 28,637 28,637 4,964 33,601
Twp Law Enf EP 12.76 0.786824 9,731 9,731 1,684 11,415
Twp Law Enf CS 1.00 0.061663 763 763 130 893
2nd Road Patrol 3.00 0.184990 2,289 2,289 391 2,680
E-911 52.63 3.245340 40,138 40,138 6,964 47,102
Jail 266.11 16.409225 202,952 202,952 35,480 238,432
MDOT Road Crew 0.64 0.039465 489 489 82 571
Schedule 4.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Administrator 101-172
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:47 AM
Activity - County Admin
Page C-100
Allocation Basis: Average number of FTE employees by department
Allocation Source: Employee summary report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
RC Road Crew 0.97 0.059813 739 739 125 864
Medical Examiner 7.45 0.459392 5,681 5,681 982 6,663
Human Services 0.38 0.023432 289 289 48 337
Parks & Rec 59.29 3.656017 45,217 45,217 7,849 53,066
Health 211.38 13.034390 161,206 161,206 27,976 189,182
H-Animal Control 19.77 1.219084 15,077 15,077 2,618 17,695
Lodging Tax 1.00 0.061663 763 763 130 893
ROD Automation 1.62 0.099895 1,235 1,235 209 1,444
Sh Narcotics Shr 4.00 0.246653 3,050 3,050 525 3,575
283-694 CDBG Admin 2.31 0.142442 1,761 1,761 303 2,064
283-691 HOME 0.52 0.032065 396 396 65 461
283-694 CDBG HR 0.66 0.040698 504 504 83 587
283-694 CDBG LGA 0.02 0.001233 15 15 2 17
283-695 6950 COC 0.06 0.003700 45 45 6 51
283-695 6951 COC 0.09 0.005550 70 70 10 80
Housing Commissn 4.53 0.279335 3,454 3,454 595 4,049
Community Action 4.85 0.299067 3,698 3,698 634 4,332
CCF IHC ASO 5.00 0.308317 3,813 3,813 657 4,470
CCF IHC CP 58.34 3.597437 44,492 44,492 7,724 52,216
CCF JD Juve Det 65.81 4.058062 50,188 50,188 8,714 58,902
CCF JD Fac Mgmt 4.72 0.291051 3,599 3,599 619 4,218
Veteran's Millage 6.60 0.406978 5,034 5,034 871 5,905
SP Comm. Correct 2.00 0.123327 1,525 1,525 264 1,789
DPW Resource Rec 1.00 0.061663 763 763 130 893
DPW Admin & Fin 10.49 0.646848 8,000 8,000 1,383 9,383
DPW NK Landfill 0.96 0.059197 732 732 124 856
DPW SK Landfill 14.57 0.898434 11,111 11,111 1,922 13,033
DPW WTE 6.30 0.388479 4,804 4,804 831 5,635
DPW Mat. Recycle 10.44 0.643765 7,962 7,962 1,376 9,338
DPW NK Transfer 6.27 0.386629 4,781 4,781 826 5,607
DPW Sparta LF 0.46 0.028365 351 351 58 409
DPW Kentwood LF 2.41 0.148609 1,837 1,837 316 2,153
DPW HHW 1.46 0.090028 1,113 1,113 191 1,304
Risk Managment 1.00 0.061663 763 763 130 893
Schedule .4 Total for County Admin 1,621.71 100.000000 1,236,768 1,236,768 211,243 1,448,011
Schedule 4.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Administrator 101-172
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:47 AM
Activity - County Admin
Page C-101
Allocation Basis: Dollar amount of charges by department
Allocation Source: Paid invoices
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 75.00 0.063898 75 75 75
Human Resources 101-270 22,963.90 19.564700 22,964 22,964 22,964
Facilities Mgmt 101-265-2601 9,310.00 7.931900 9,310 9,310 9,310
Information Technology 327.50 0.279022 327 327 327
District Court 5,792.50 4.935073 5,792 5,792 5,792
Non Allocated 78,905.25 67.225407 78,906 78,906 78,906
Schedule .4 Total for Legal/Prof Serv 117,374.15 100.000000 117,374 117,374 0 117,374
Schedule 4.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Administrator 101-172
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:47 AM
Activity - Legal/Prof Serv
Page C-102
Receiving Department Total County Admin Legal/Prof Serv
Fiscal Services 101-191 12,947 12,872 75
Administrator 101-172 6,757 6,757 0
Human Resources 101-270 36,644 13,680 22,964
Purchasing 101-233 4,361 4,361 0
Treasurer 101-253 10,673 10,673 0
Facilities Mgmt 101-265-2601 11,792 2,482 9,310
Building & Grounds 39,027 39,027 0
Central Services 6,143 6,143 0
Fleet Services 3,422 3,422 0
Information Technology 32,552 32,225 327
Commissioners 18,671 18,671 0
Circuit Court 79,771 79,771 0
Circuit Court Svcs 18,756 18,756 0
District Court 35,055 29,263 5,792
Probate Court 12,471 12,471 0
Cir Ct Referee 12,589 12,589 0
F.O.C. 82,624 82,624 0
Elections 874 874 0
County Clerk 8,522 8,522 0
Concealed Pistol 893 893 0
Clerk Circuit Ct 17,712 17,712 0
Equalization 12,702 12,702 0
Prosecutor 35,465 35,465 0
Pros Atty CRP 16,861 16,861 0
Pros Atty IV-E 8,131 8,131 0
Pros Atty CVR 7,967 7,967 0
Reg of Deeds 7,536 7,536 0
Co-op Extension 1,789 1,789 0
KCH Boiler Plant 42 42 0
Drain Commissioner 4,757 4,757 0
Sheriff 128,162 128,162 0
SRO 279-301-3019 893 893 0
SRO 279-301-3020 893 893 0
SRO 279-301-3021 893 893 0
SRO 279-301-3022 893 893 0
SRO 279-301-3023 893 893 0
SRO 279-301-3024 893 893 0
SRO 279-301-3025 893 893 0
SRO 279-301-3026 893 893 0
CP 279-301-3030 893 893 0
CP 279-301-3031 893 893 0
CP 279-301-3032 893 893 0
CP 279-301-3033 893 893 0
KN Drug Enforce 893 893 0
Marine 2,144 2,144 0
Twp Law Enf 33,601 33,601 0
Twp Law Enf EP 11,415 11,415 0
Twp Law Enf CS 893 893 0
2nd Road Patrol 2,680 2,680 0
E-911 47,102 47,102 0
Jail 238,432 238,432 0
MDOT Road Crew 571 571 0
Schedule 4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Administrator 101-172
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:47 AM
Page C-103
Receiving Department Total County Admin Legal/Prof Serv
RC Road Crew 864 864 0
Medical Examiner 6,663 6,663 0
Human Services 337 337 0
Parks & Rec 53,066 53,066 0
Health 189,182 189,182 0
H-Animal Control 17,695 17,695 0
Lodging Tax 893 893 0
ROD Automation 1,444 1,444 0
Sh Narcotics Shr 3,575 3,575 0
283-694 CDBG Admin 2,064 2,064 0
283-691 HOME 461 461 0
283-694 CDBG HR 587 587 0
283-694 CDBG LGA 17 17 0
283-695 6950 COC 51 51 0
283-695 6951 COC 80 80 0
Housing Commissn 4,049 4,049 0
Community Action 4,332 4,332 0
CCF IHC ASO 4,470 4,470 0
CCF IHC CP 52,216 52,216 0
CCF JD Juve Det 58,902 58,902 0
CCF JD Fac Mgmt 4,218 4,218 0
Veteran's Millage 5,905 5,905 0
SP Comm. Correct 1,789 1,789 0
DPW Resource Rec 893 893 0
DPW Admin & Fin 9,383 9,383 0
DPW NK Landfill 856 856 0
DPW SK Landfill 13,033 13,033 0
DPW WTE 5,635 5,635 0
DPW Mat. Recycle 9,338 9,338 0
DPW NK Transfer 5,607 5,607 0
DPW Sparta LF 409 409 0
DPW Kentwood LF 2,153 2,153 0
DPW HHW 1,304 1,304 0
Risk Managment 893 893 0
Non Allocated 78,906 0 78,906
Direct Bill 0 0 0
Total 1,565,385 1,448,011 117,374
Schedule 4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Administrator 101-172
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:47 AM
Page C-104
The County Human Resource Department provides personnel management for all County
departments. Services include recruitment, advertising, testing, employee record keeping, fringe benefits
enrollment, and maintenance of the County’s compensation plan. The office also participates in labor
relations, labor negotiations, E.E.O. (Equal Employment Opportunity) hearings and grievance processing.
Collective bargaining negotiations, labor relations, E.E.O. and certain other personnel issues are
contracted by the County with outside counsel. These services are a portion of the cost of maintaining
efficient employee-employer relationships. These services benefit all departments including those
receiving 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.
Personnel Services - costs of general personnel services have been allocated to all departments
based on the average number of FTE employees by department.
Labor Negotiations - costs of labor attorney’s have been included in the Labor Relations function
and allocated based on the total number of union FTE positions in each department.
Termination Payoff – this activity identifies the costs of severance payoffs including vacation and
sick pay to employees whose employment has been terminated. The costs have been allocated to all
departments based on the dollar amount of wages by benefiting department. A credit has been provided
to those departments for the amount of termination payoffs charged directly to the department where the
employee was assigned at the time of termination.
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
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department Human Resources 101-270
Page C-105
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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department Human Resources 101-270
Page C-106
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 1,842,741 1,842,741
Cost Adjustments:
Reimbursement -145,048
Termination Payoff 478,387
Total Departmental Cost Adjustments: 333,339 333,339
Inbound Costs:
Building Depreciation 6,695 6,695
Fiscal Services 101-191 15,201 2,093 17,294
Administrator 101-172 34,625 2,019 36,644
Human Resources 101-270 19,553 19,553
Purchasing 101-233 2,115 2,115
Treasurer 101-253 1,907 1,907
Building & Grounds 81,553 81,553
Central Services 19,157 19,157
Fleet Services 97 97
Information Technology 83,166 83,166
I.T. Fiscal/HR/Phone System 12,936 12,936
Total Allocated Additions: 56,521 224,596 281,117 281,117
Total To Be Allocated: 2,232,601 224,596 2,457,197
Schedule 5.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:49 AM
Page C-107
Total G&A Human Resources Labor Relations Term Payoff
Wages & Benefits
SALARIES & WAGES 1,084,569 88,532 850,541 145,496 0
FRINGE BENEFITS 435,616 35,546 341,610 58,460 0
Other Expense & Cost
Office Supplies 11,774 961 9,233 1,580 0
Operating Expenses 23,890 1,949 18,735 3,206 0
Service Awards 5,824 0 5,824 0 0
Contract Services 155,866 0 153,088 2,778 0
Advertising 4,815 0 4,815 0 0
Recruitment 1,246 0 1,246 0 0
Education & Train 93,154 0 93,154 0 0
Expendable Equip 3,931 321 3,082 528 0
Software 22,056 1,800 17,296 2,960 0
Departmental Total
Expenditures Per Financial Statement 1,842,741
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Reimbursement (145,048) 0 (145,048) 0 0
Termination Payoff 478,387 0 0 0 478,387
Functional Cost 2,176,080 129,109 1,353,576 215,008 478,387
Allocation Step 1
Inbound - All Others 56,521 4,612 44,324 7,585 0
Reallocate Admin Costs (133,721) 114,184 19,537 0
Unallocated Costs 0 0 0 0 0
1st Allocation 2,232,601 0 1,512,084 242,130 478,387
Allocation Step 2
Inbound - All Others 224,596 18,293 176,183 30,120 0
Reallocate Admin Costs (18,293) 15,622 2,671 0
Unallocated Costs 0 0 0 0 0
2nd Allocation 224,596 0 191,805 32,791 0
Total For Human Resources 101-270
Schedule .3 Total 2,457,197 0 1,703,889 274,921 478,387
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:49 AM
Page C-108
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 16.88 1.040877 15,740 15,740 15,740
Administrator 101-172 8.86 0.546337 8,261 8,261 8,261
Human Resources 101-270 15.29 0.942832 14,257 14,257 14,257
Purchasing 101-233 4.88 0.300917 4,549 4,549 581 5,130
Treasurer 101-253 11.93 0.735643 11,123 11,123 1,442 12,565
Facilities Mgmt 101-265-2601 2.78 0.171424 2,591 2,591 329 2,920
Building & Grounds 43.61 2.689137 40,662 40,662 5,283 45,945
Central Services 6.87 0.423627 6,403 6,403 826 7,229
Fleet Services 3.83 0.236170 3,570 3,570 455 4,025
Information Technology 36.01 2.220496 33,575 33,575 4,362 37,937
Commissioners 20.86 1.286297 19,451 19,451 2,526 21,977
Circuit Court 89.13 5.496050 83,105 83,105 10,808 93,913
Circuit Court Svcs 20.96 1.292463 19,543 19,543 2,535 22,078
District Court 32.70 2.016390 30,486 30,486 3,957 34,443
Probate Court 13.94 0.859586 12,998 12,998 1,680 14,678
Cir Ct Referee 14.07 0.867603 13,119 13,119 1,694 14,813
F.O.C. 92.32 5.692756 86,080 86,080 11,199 97,279
Elections 0.98 0.060430 913 913 112 1,025
County Clerk 9.53 0.587651 8,885 8,885 1,151 10,036
Concealed Pistol 1.00 0.061663 932 932 113 1,045
Clerk Circuit Ct 19.79 1.220317 18,452 18,452 2,396 20,848
Equalization 14.20 0.875619 13,239 13,239 1,710 14,949
Prosecutor 39.63 2.443717 36,951 36,951 4,797 41,748
Pros Atty CRP 18.84 1.161737 17,567 17,567 2,272 19,839
Pros Atty IV-E 9.09 0.560519 8,474 8,474 1,095 9,569
Pros Atty CVR 8.91 0.549420 8,307 8,307 1,075 9,382
Reg of Deeds 8.43 0.519822 7,857 7,857 1,019 8,876
Co-op Extension 2.00 0.123327 1,864 1,864 238 2,102
KCH Boiler Plant 0.05 0.003083 46 46 4 50
Drain Commissioner 5.32 0.328049 4,960 4,960 637 5,597
Sheriff 143.20 8.830185 133,520 133,520 17,370 150,890
SRO 279-301-3019 1.00 0.061663 932 932 113 1,045
SRO 279-301-3020 1.00 0.061663 932 932 113 1,045
SRO 279-301-3021 1.00 0.061663 932 932 113 1,045
SRO 279-301-3022 1.00 0.061663 932 932 113 1,045
SRO 279-301-3023 1.00 0.061663 932 932 113 1,045
SRO 279-301-3024 1.00 0.061663 932 932 113 1,045
SRO 279-301-3025 1.00 0.061663 932 932 113 1,045
SRO 279-301-3026 1.00 0.061663 932 932 113 1,045
CP 279-301-3030 1.00 0.061663 932 932 113 1,045
CP 279-301-3031 1.00 0.061663 932 932 113 1,045
CP 279-301-3032 1.00 0.061663 932 932 113 1,045
CP 279-301-3033 1.00 0.061663 932 932 113 1,045
KN Drug Enforce 1.00 0.061663 932 932 113 1,045
Marine 2.40 0.147992 2,239 2,239 287 2,526
Twp Law Enf 37.55 2.315457 35,012 35,012 4,550 39,562
Twp Law Enf EP 12.76 0.786824 11,896 11,896 1,542 13,438
Twp Law Enf CS 1.00 0.061663 932 932 113 1,045
2nd Road Patrol 3.00 0.184990 2,797 2,797 355 3,152
E-911 52.63 3.245340 49,069 49,069 6,373 55,442
Jail 266.11 16.409225 248,164 248,164 32,912 281,076
MDOT Road Crew 0.64 0.039465 597 597 74 671
Schedule 5.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:49 AM
Activity - Human Resources
Page C-109
Allocation Basis: Average number of FTE employees by department
Allocation Source: Employee summary report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
RC Road Crew 0.97 0.059813 904 904 111 1,015
Medical Examiner 7.45 0.459392 6,945 6,945 896 7,841
Human Services 0.38 0.023432 354 354 41 395
Parks & Rec 59.29 3.656017 55,282 55,282 7,192 62,474
Health 211.38 13.034390 197,093 197,093 25,645 222,738
H-Animal Control 19.77 1.219084 18,434 18,434 2,393 20,827
Lodging Tax 1.00 0.061663 932 932 113 1,045
ROD Automation 1.62 0.099895 1,509 1,509 187 1,696
Sh Narcotics Shr 4.00 0.246653 3,730 3,730 475 4,205
283-694 CDBG Admin 2.31 0.142442 2,153 2,153 276 2,429
283-691 HOME 0.52 0.032065 485 485 58 543
283-694 CDBG HR 0.66 0.040698 615 615 76 691
283-694 CDBG LGA 0.02 0.001233 18 18 2 20
283-695 6950 COC 0.06 0.003700 55 55 5 60
283-695 6951 COC 0.09 0.005550 83 83 8 91
Housing Commissn 4.53 0.279335 4,223 4,223 539 4,762
Community Action 4.85 0.299067 4,522 4,522 576 5,098
CCF IHC ASO 5.00 0.308317 4,660 4,660 596 5,256
CCF IHC CP 58.34 3.597437 54,395 54,395 7,075 61,470
CCF JD Juve Det 65.81 4.058062 61,361 61,361 7,981 69,342
CCF JD Fac Mgmt 4.72 0.291051 4,401 4,401 562 4,963
Veteran's Millage 6.60 0.406978 6,153 6,153 796 6,949
SP Comm. Correct 2.00 0.123327 1,864 1,864 238 2,102
DPW Resource Rec 1.00 0.061663 932 932 113 1,045
DPW Admin & Fin 10.49 0.646848 9,781 9,781 1,263 11,044
DPW NK Landfill 0.96 0.059197 894 894 111 1,005
DPW SK Landfill 14.57 0.898434 13,585 13,585 1,754 15,339
DPW WTE 6.30 0.388479 5,872 5,872 754 6,626
DPW Mat. Recycle 10.44 0.643765 9,733 9,733 1,257 10,990
DPW NK Transfer 6.27 0.386629 5,844 5,844 750 6,594
DPW Sparta LF 0.46 0.028365 428 428 51 479
DPW Kentwood LF 2.41 0.148609 2,249 2,249 288 2,537
DPW HHW 1.46 0.090028 1,361 1,361 169 1,530
Risk Managment 1.00 0.061663 932 932 113 1,045
Schedule .4 Total for Human Resources 1,621.71 100.000000 1,512,084 1,512,084 191,805 1,703,889
Schedule 5.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:49 AM
Activity - Human Resources
Page C-110
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 4.75 0.395603 959 959 959
Purchasing 101-233 2.90 0.241526 584 584 75 659
Treasurer 101-253 6.95 0.578829 1,401 1,401 182 1,583
Facilities Mgmt 101-265-2601 0.10 0.008328 20 20 2 22
Building & Grounds 28.30 2.356958 5,707 5,707 767 6,474
Central Services 5.87 0.488881 1,183 1,183 152 1,335
Fleet Services 2.83 0.235696 570 570 74 644
Information Technology 1.00 0.083285 202 202 25 227
Circuit Court 55.51 4.623137 11,195 11,195 1,516 12,711
Circuit Court Svcs 18.33 1.526609 3,696 3,696 491 4,187
District Court 22.77 1.896394 4,592 4,592 617 5,209
Probate Court 9.94 0.827850 2,003 2,003 269 2,272
Cir Ct Referee 7.15 0.595486 1,440 1,440 187 1,627
F.O.C. 79.16 6.592821 15,963 15,963 2,160 18,123
County Clerk 4.92 0.409761 992 992 130 1,122
Concealed Pistol 1.00 0.083285 202 202 25 227
Clerk Circuit Ct 17.07 1.421671 3,443 3,443 459 3,902
Equalization 11.69 0.973599 2,358 2,358 314 2,672
Prosecutor 12.85 1.070209 2,591 2,591 343 2,934
Pros Atty CRP 12.86 1.071042 2,593 2,593 343 2,936
Pros Atty IV-E 2.48 0.206546 500 500 63 563
Pros Atty CVR 8.00 0.666278 1,615 1,615 215 1,830
Reg of Deeds 6.75 0.562172 1,360 1,360 175 1,535
Co-op Extension 1.00 0.083285 202 202 25 227
KCH Boiler Plant 0.05 0.004164 10 10 10
Drain Commissioner 0.99 0.082452 200 200 25 225
Sheriff 126.45 10.531357 25,499 25,499 3,460 28,959
SRO 279-301-3019 1.00 0.083285 202 202 25 227
SRO 279-301-3020 1.00 0.083285 202 202 25 227
SRO 279-301-3021 1.00 0.083285 202 202 25 227
SRO 279-301-3022 1.00 0.083285 202 202 25 227
SRO 279-301-3023 1.00 0.083285 202 202 25 227
SRO 279-301-3024 1.00 0.083285 202 202 25 227
SRO 279-301-3025 1.00 0.083285 202 202 25 227
SRO 279-301-3026 1.00 0.083285 202 202 25 227
CP 279-301-3030 1.00 0.083285 202 202 25 227
CP 279-301-3031 1.00 0.083285 202 202 25 227
CP 279-301-3032 1.00 0.083285 202 202 25 227
CP 279-301-3033 1.00 0.083285 202 202 25 227
KN Drug Enforce 1.00 0.083285 202 202 25 227
Twp Law Enf 37.55 3.127342 7,573 7,573 1,026 8,599
Twp Law Enf EP 12.76 1.062713 2,573 2,573 341 2,914
Twp Law Enf CS 1.00 0.083285 202 202 25 227
2nd Road Patrol 3.00 0.249854 604 604 77 681
E-911 52.63 4.383276 10,614 10,614 1,438 12,052
Jail 260.10 21.662359 52,454 52,454 7,481 59,935
MDOT Road Crew 0.62 0.051637 124 124 12 136
RC Road Crew 0.95 0.079121 192 192 25 217
Medical Examiner 0.45 0.037478 91 91 10 101
Parks & Rec 16.00 1.332556 3,225 3,225 430 3,655
Health 165.00 13.741984 33,272 33,272 4,514 37,786
H-Animal Control 17.05 1.420005 3,439 3,439 459 3,898
Schedule 5.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:50 AM
Activity - Labor Relations
Page C-111
Allocation Basis: Average number of union FTE employees by department
Allocation Source: Employee summary report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Lodging Tax 1.00 0.083285 202 202 25 227
ROD Automation 1.30 0.108270 261 261 32 293
Sh Narcotics Shr 4.00 0.333139 806 806 105 911
283-694 CDBG Admin 1.76 0.146581 355 355 42 397
283-691 HOME 0.39 0.032481 79 79 8 87
283-694 CDBG HR 0.50 0.041642 101 101 10 111
283-694 CDBG LGA 0.02 0.001666 4 4 4
283-695 6950 COC 0.04 0.003331 8 8 8
283-695 6951 COC 0.07 0.005830 14 14 2 16
Housing Commissn 3.44 0.286500 694 694 91 785
Community Action 3.27 0.272341 659 659 87 746
CCF IHC ASO 4.00 0.333139 806 806 105 911
CCF IHC CP 52.38 4.362455 10,564 10,564 1,431 11,995
CCF JD Juve Det 50.53 4.208378 10,190 10,190 1,382 11,572
CCF JD Fac Mgmt 3.72 0.309819 749 749 98 847
Veteran's Millage 3.90 0.324811 786 786 102 888
SP Comm. Correct 2.00 0.166570 402 402 49 451
DPW Resource Rec 1.00 0.083285 202 202 25 227
DPW Admin & Fin 4.56 0.379778 921 921 119 1,040
DPW NK Landfill 0.66 0.054968 132 132 14 146
DPW SK Landfill 10.06 0.837845 2,029 2,029 273 2,302
DPW WTE 5.00 0.416424 1,008 1,008 132 1,140
DPW Mat. Recycle 8.00 0.666278 1,615 1,615 215 1,830
DPW NK Transfer 4.33 0.360623 872 872 112 984
DPW Sparta LF 0.32 0.026651 64 64 8 72
DPW Kentwood LF 1.66 0.138253 334 334 41 375
DPW HHW 1.01 0.084118 204 204 26 230
Schedule .4 Total for Labor Relations 1,200.70 100.000000 242,130 242,130 32,791 274,921
Schedule 5.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:50 AM
Activity - Labor Relations
Page C-112
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 1,348,724 1.376782 6,586 6,586 6,586
Administrator 101-172 880,126 0.898435 4,298 4,298 4,298
Human Resources 101-270 1,084,569 1.107132 5,296 5,296 5,296
Purchasing 101-233 310,339 0.316795 1,516 1,516 1,516
Treasurer 101-253 619,761 0.632654 3,027 3,027 3,027
Facilities Mgmt 101-265-2601 228,170 0.232917 1,114 1,114 1,114
Building & Grounds 2,374,818 2.424222 11,597 11,597 11,597
Central Services 354,036 0.361401 1,729 1,729 1,729
Fleet Services 197,023 0.201122 962 962 962
Information Technology 2,704,036 2.760289 13,205 13,205 13,205
Commissioners 182,325 0.186118 890 890 890
Circuit Court 4,064,041 4.148586 19,846 (8,520) 11,326 11,326
Circuit Court Svcs 1,266,955 1.293312 6,187 (14,490) (8,303) (8,303)
District Court 1,704,057 1.739507 8,322 (15,073) (6,751) (6,751)
Probate Court 726,464 0.741577 3,548 (1,294) 2,254 2,254
Cir Ct Referee 809,265 0.826100 3,952 (125) 3,827 3,827
F.O.C. 5,511,160 5.625810 26,913 (3,459) 23,454 23,454
Elections 135,763 0.138587 663 (11,494) (10,831) (10,831)
County Clerk 395,850 0.404085 1,933 (1,643) 290 290
Concealed Pistol 42,336 0.043217 207 207 207
Clerk Circuit Ct 1,005,467 1.026384 4,910 (2,014) 2,896 2,896
Equalization 1,014,260 1.035360 4,953 (16,390) (11,437) (11,437)
Prosecutor 2,941,369 3.002559 14,364 (34,084) (19,720) (19,720)
Pros Atty CRP 1,169,002 1.193321 5,709 (95) 5,614 5,614
Pros Atty IV-E 735,283 0.750579 3,591 (925) 2,666 2,666
Pros Atty CVR 429,675 0.438614 2,098 2,098 2,098
Reg of Deeds 390,237 0.398355 1,906 (294) 1,612 1,612
Co-op Extension 125,630 0.128244 614 614 614
KCH Boiler Plant 2,247 0.002294 11 11 11
Drain Commissioner 321,194 0.327876 1,569 1,569 1,569
Sheriff 10,025,020 10.233573 48,956 (40,514) 8,442 8,442
SRO 279-301-3019 68,639 0.070067 335 335 335
SRO 279-301-3020 61,255 0.062529 299 299 299
SRO 279-301-3021 75,324 0.076891 368 368 368
SRO 279-301-3022 73,511 0.075040 359 359 359
SRO 279-301-3023 75,332 0.076899 368 368 368
SRO 279-301-3024 73,959 0.075498 361 361 361
SRO 279-301-3025 73,761 0.075295 360 360 360
SRO 279-301-3026 72,268 0.073771 353 353 353
CP 279-301-3030 74,023 0.075563 361 361 361
CP 279-301-3031 59,717 0.060959 292 292 292
CP 279-301-3032 69,820 0.071272 341 341 341
CP 279-301-3033 83,920 0.085666 410 410 410
KN Drug Enforce 73,931 0.075469 361 361 361
Marine 72,567 0.074077 354 354 354
Twp Law Enf 2,548,358 2.601372 12,445 (1,540) 10,905 10,905
Twp Law Enf EP 962,818 0.982848 4,702 (1,188) 3,514 3,514
Twp Law Enf CS 84,949 0.086716 415 415 415
2nd Road Patrol 226,276 0.230983 1,105 1,105 1,105
E-911 3,072,383 3.136299 15,004 (11,662) 3,342 3,342
Jail 17,833,133 18.204117 87,084 (175,623) (88,539) (88,539)
RC Road Crew 69,527 0.070973 340 340 340
Schedule 5.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:50 AM
Activity - Term Payoff
Page C-113
Allocation Basis: Dollar amount of wages by department
Allocation Source: Trial balance
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Medical Examiner 214,960 0.219432 1,050 (387) 663 663
Human Services 18,396 0.018779 90 90 90
Fire Prevention 900 0.000919 4 4 4
Parks & Rec 2,467,349 2.518678 12,049 12,049 12,049
Health 12,566,726 12.828155 61,368 (36,278) 25,090 25,090
H-Animal Control 973,676 0.993932 4,755 (4,731) 24 24
Lodging Tax 61,056 0.062326 298 298 298
ROD Automation 76,737 0.078333 375 375 375
Sh Narcotics Shr 208,188 0.212519 1,017 (7,297) (6,280) (6,280)
283-694 CDBG Admin 129,789 0.132489 634 634 634
283-691 HOME 29,379 0.029990 143 143 143
283-694 CDBG HR 37,380 0.038158 183 183 183
283-694 CDBG LGA 1,307 0.001334 6 6 6
283-695 6950 COC 3,055 0.003119 15 15 15
283-695 6951 COC 4,892 0.004994 24 24 24
Housing Commissn 255,252 0.260562 1,246 1,246 1,246
Community Action 274,361 0.280069 1,340 (196) 1,144 1,144
CCF IHC ASO 323,966 0.330706 1,582 1,582 1,582
CCF IHC CP 3,959,722 4.042097 19,337 (1,911) 17,426 17,426
CCF JD Juve Det 3,546,251 3.620025 17,318 (8,574) 8,744 8,744
CCF JD Fac Mgmt 223,444 0.228092 1,091 (2,011) (920) (920)
Veteran's Millage 336,586 0.343588 1,644 (365) 1,279 1,279
SP Comm. Correct 156,009 0.159254 762 762 762
DPW Resource Rec 61,321 0.062597 299 299 299
DPW Admin & Fin 688,121 0.702436 3,360 (1,189) 2,171 2,171
DPW NK Landfill 57,877 0.059081 283 283 283
DPW SK Landfill 828,799 0.846041 4,047 4,047 4,047
DPW WTE 339,896 0.346967 1,660 (11,238) (9,578) (9,578)
DPW Mat. Recycle 551,857 0.563337 2,695 2,695 2,695
DPW NK Transfer 348,924 0.356183 1,704 1,704 1,704
DPW Sparta LF 27,912 0.028493 136 136 136
DPW Kentwood LF 119,886 0.122380 585 (5,022) (4,437) (4,437)
DPW HHW 87,322 0.089139 426 426 426
Risk Managment 76,102 0.077685 372 372 372
Schedule .4 Total for Term Payoff 97,962,071 100.000000 478,387 (419,626) 58,761 0 58,761
Direct Billed 419,626 419,626 419,626
Schedule .3 Total for Term Payoff 97,962,071 100.000000 0 478,387 0 478,387
Schedule 5.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:50 AM
Activity - Term Payoff
Page C-114
Receiving Department Total Human Resources Labor Relations Term Payoff
Fiscal Services 101-191 23,285 15,740 959 6,586
Administrator 101-172 12,559 8,261 0 4,298
Human Resources 101-270 19,553 14,257 0 5,296
Purchasing 101-233 7,305 5,130 659 1,516
Treasurer 101-253 17,175 12,565 1,583 3,027
Facilities Mgmt 101-265-2601 4,056 2,920 22 1,114
Building & Grounds 64,016 45,945 6,474 11,597
Central Services 10,293 7,229 1,335 1,729
Fleet Services 5,631 4,025 644 962
Information Technology 51,369 37,937 227 13,205
Commissioners 22,867 21,977 0 890
Circuit Court 117,950 93,913 12,711 11,326
Circuit Court Svcs 17,962 22,078 4,187 (8,303)
District Court 32,901 34,443 5,209 (6,751)
Probate Court 19,204 14,678 2,272 2,254
Cir Ct Referee 20,267 14,813 1,627 3,827
F.O.C. 138,856 97,279 18,123 23,454
Elections (9,806) 1,025 0 (10,831)
County Clerk 11,448 10,036 1,122 290
Concealed Pistol 1,479 1,045 227 207
Clerk Circuit Ct 27,646 20,848 3,902 2,896
Equalization 6,184 14,949 2,672 (11,437)
Prosecutor 24,962 41,748 2,934 (19,720)
Pros Atty CRP 28,389 19,839 2,936 5,614
Pros Atty IV-E 12,798 9,569 563 2,666
Pros Atty CVR 13,310 9,382 1,830 2,098
Reg of Deeds 12,023 8,876 1,535 1,612
Co-op Extension 2,943 2,102 227 614
KCH Boiler Plant 71 50 10 11
Drain Commissioner 7,391 5,597 225 1,569
Sheriff 188,291 150,890 28,959 8,442
SRO 279-301-3019 1,607 1,045 227 335
SRO 279-301-3020 1,571 1,045 227 299
SRO 279-301-3021 1,640 1,045 227 368
SRO 279-301-3022 1,631 1,045 227 359
SRO 279-301-3023 1,640 1,045 227 368
SRO 279-301-3024 1,633 1,045 227 361
SRO 279-301-3025 1,632 1,045 227 360
SRO 279-301-3026 1,625 1,045 227 353
CP 279-301-3030 1,633 1,045 227 361
CP 279-301-3031 1,564 1,045 227 292
CP 279-301-3032 1,613 1,045 227 341
CP 279-301-3033 1,682 1,045 227 410
KN Drug Enforce 1,633 1,045 227 361
Marine 2,880 2,526 0 354
Twp Law Enf 59,066 39,562 8,599 10,905
Twp Law Enf EP 19,866 13,438 2,914 3,514
Twp Law Enf CS 1,687 1,045 227 415
2nd Road Patrol 4,938 3,152 681 1,105
E-911 70,836 55,442 12,052 3,342
Jail 252,472 281,076 59,935 (88,539)
MDOT Road Crew 807 671 136 0
Schedule 5.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:49 AM
Page C-115
Receiving Department Total Human Resources Labor Relations Term Payoff
RC Road Crew 1,572 1,015 217 340
Medical Examiner 8,605 7,841 101 663
Human Services 485 395 0 90
Fire Prevention 4 0 0 4
Parks & Rec 78,178 62,474 3,655 12,049
Health 285,614 222,738 37,786 25,090
H-Animal Control 24,749 20,827 3,898 24
Lodging Tax 1,570 1,045 227 298
ROD Automation 2,364 1,696 293 375
Sh Narcotics Shr (1,164) 4,205 911 (6,280)
283-694 CDBG Admin 3,460 2,429 397 634
283-691 HOME 773 543 87 143
283-694 CDBG HR 985 691 111 183
283-694 CDBG LGA 30 20 4 6
283-695 6950 COC 83 60 8 15
283-695 6951 COC 131 91 16 24
Housing Commissn 6,793 4,762 785 1,246
Community Action 6,988 5,098 746 1,144
CCF IHC ASO 7,749 5,256 911 1,582
CCF IHC CP 90,891 61,470 11,995 17,426
CCF JD Juve Det 89,658 69,342 11,572 8,744
CCF JD Fac Mgmt 4,890 4,963 847 (920)
Veteran's Millage 9,116 6,949 888 1,279
SP Comm. Correct 3,315 2,102 451 762
DPW Resource Rec 1,571 1,045 227 299
DPW Admin & Fin 14,255 11,044 1,040 2,171
DPW NK Landfill 1,434 1,005 146 283
DPW SK Landfill 21,688 15,339 2,302 4,047
DPW WTE (1,812) 6,626 1,140 (9,578)
DPW Mat. Recycle 15,515 10,990 1,830 2,695
DPW NK Transfer 9,282 6,594 984 1,704
DPW Sparta LF 687 479 72 136
DPW Kentwood LF (1,525) 2,537 375 (4,437)
DPW HHW 2,186 1,530 230 426
Risk Managment 1,417 1,045 0 372
Direct Bill 419,626 0 0 419,626
Total 2,457,197 1,703,889 274,921 478,387
Schedule 5.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Human Resources 101-270
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:49 AM
Page C-116
The Purchasing Department assists all County departments in procuring necessary goods and
services needed to operate and maintain department operations. In addition the County's Purchasing
Department also assists various County departments in securing medical goods and services. Services
include preparation of specifications, standardization, competitive prices, formal bidding, vendor
negotiations, and surplus disposal. Purchasing services assist all user departments in effective
management of their operations and finances. 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 General - the costs associated with bidding, vendor negotiations and other
procurements services are allocated based on the dollar amount of vendor related purchased services
excluding capital improvement projects.
Purchasing CIP – this activity identifies the costs associated with bidding, vendor negotiations
and other procurements services associated with major Capital Improvement Projects. This activity is
allocated based on the dollar amount of purchased services of capital improvement projects.
Fleet Management - the Purchasing Department is responsible for overseeing the operation of all
County fleet vehicles. This activity was allocated directly to the Fleet Services schedule for redistribution
with other fleet related expenses.
Fire Commission - this function identifies the costs directly associated with providing support to
the Fire Commission. This function is allocated directly to the Fire Commission.
Airport – The Airport became a separate agency on 6-30-2016 but continued to receive support
services from the Purchasing Department. This activity includes the time the staff in the Purchasing
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Purchasing 101-233
Page C-117
Department spent supporting the Airport from 7-1-16 through 12-31-16. The cost identified in this activity
was allocated directly to the Airport.
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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Purchasing 101-233
Page C-118
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 431,769 431,769
Deductions:
Termination Payout -3,606
Total Deductions: -3,606 -3,606
Cost Adjustments:
Reimbursement -170
Total Departmental Cost Adjustments: -170 -170
Inbound Costs:
Building Depreciation 2,051 2,051
Equipment Depreciation 1,798 1,798
Fiscal Services 101-191 82,245 7,893 90,138
Administrator 101-172 3,721 640 4,361
Human Resources 101-270 6,649 656 7,305
Purchasing 101-233 72 72
Treasurer 101-253 613 613
Building & Grounds 24,985 24,985
Central Services 3,362 3,362
Fleet Services 97 97
Information Technology 51,967 51,967
I.T. Fiscal/HR/Phone System 3,914 3,914
Total Allocated Additions: 96,464 94,199 190,663 190,663
Total To Be Allocated: 524,457 94,199 618,656
Schedule 6.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Page C-119
Total G&A Purch General Purch CIPS Fleet Mgmt
Wages & Benefits
SALARIES & WAGES 309,935 0 262,515 10,964 16,469
FRINGE BENEFITS 107,245 0 90,847 3,796 5,695
Other Expense & Cost
*Termination Payout 3,606 0 0 0 0
Supplies 467 0 395 17 25
Operating Expenses 4,577 0 3,877 162 243
Insurance 1,104 0 934 39 59
Training 1,602 0 1,357 57 85
Expendable Equip 2,177 0 1,844 77 116
Software 1,056 0 895 37 56
Departmental Total
Expenditures Per Financial Statement 431,769
Deductions
*Total Disallowed Costs (3,606) 0 0 0 0
Cost Adjustments
Reimbursement (170) 0 (170) 0 0
Functional Cost 427,993 0 362,494 15,149 22,748
Allocation Step 1
Inbound - All Others 96,464 0 81,721 3,414 5,120
Reallocate Admin Costs 0 0 0 0
Unallocated Costs 0 0 0 0 0
1st Allocation 524,457 0 444,215 18,563 27,868
Allocation Step 2
Inbound - All Others 94,199 0 79,907 3,306 4,969
2nd Allocation 94,199 0 79,907 3,306 4,969
Total For Purchasing 101-233
Schedule .3 Total 618,656 0 524,122 21,869 32,837
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Page C-120
Fire Commission Airport
Wages & Benefits
SALARIES & WAGES 11,388 8,599
FRINGE BENEFITS 3,936 2,971
Other Expense & Cost
*Termination Payout 0 0
Supplies 17 13
Operating Expenses 168 127
Insurance 41 31
Training 59 44
Expendable Equip 80 60
Software 39 29
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0
Cost Adjustments
Reimbursement 0 0
Functional Cost 15,728 11,874
Allocation Step 1
Inbound - All Others 3,538 2,671
Reallocate Admin Costs 0 0
Unallocated Costs 0 0
1st Allocation 19,266 14,545
Allocation Step 2
Inbound - All Others 3,436 2,581
2nd Allocation 3,436 2,581
Total For Purchasing 101-233
Schedule .3 Total 22,702 17,126
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Page C-121
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 170,742 0.258376 1,147 1,147 1,147
Administrator 101-172 203,669 0.308203 1,369 1,369 1,369
Human Resources 101-270 314,919 0.476553 2,115 2,115 2,115
Purchasing 101-233 10,804 0.016349 72 72 72
Treasurer 101-253 113,522 0.171788 762 762 135 897
Facilities Mgmt 101-265-2601 145,555 0.220262 977 977 172 1,149
Building & Grounds 5,077,604 7.683713 34,131 34,131 6,203 40,334
Central Services 269,029 0.407110 1,808 1,808 322 2,130
Fleet Services 235,169 0.355871 1,580 1,580 285 1,865
Information Technology 2,546,135 3.852953 17,116 17,116 3,106 20,222
Commissioners 206,338 0.312242 1,387 1,387 248 1,635
Circuit Court 6,275,177 9.495947 42,181 42,181 7,669 49,850
Circuit Court Svcs 112,690 0.170529 756 756 134 890
District Court 502,593 0.760552 3,378 3,378 608 3,986
Law Library 21,275 0.032195 143 143 24 167
Probate Court 251,065 0.379926 1,688 1,688 303 1,991
Cir Ct Referee 14,324 0.021676 96 96 15 111
Probation CC 42,584 0.064440 287 287 48 335
F.O.C. 344,648 0.521541 2,316 2,316 418 2,734
Elections 115,312 0.174497 775 775 137 912
County Clerk 74,614 0.112910 501 501 89 590
Concealed Pistol 3,253 0.004923 21 21 3 24
Clerk Circuit Ct 46,357 0.070150 311 311 54 365
Equalization 153,838 0.232796 1,034 1,034 180 1,214
Prosecutor 215,334 0.325855 1,447 1,447 261 1,708
Pros Atty CRP 77,590 0.117414 522 522 93 615
Pros Atty IV-E 17,539 0.026541 116 116 19 135
Pros Atty CVR 20,490 0.031007 138 138 23 161
Reg of Deeds 4,793 0.007253 31 31 4 35
Co-op Extension 277,270 0.419580 1,863 1,863 336 2,199
KCH Boiler Plant 918,835 1.390432 6,175 6,175 1,120 7,295
Drain Commissioner 58,684 0.088804 395 395 68 463
Sheriff 3,350,710 5.070481 22,523 22,523 4,088 26,611
SRO 279-301-3019 1,115 0.001687 7 7 1 8
SRO 279-301-3020 367 0.000555 2 2 2
SRO 279-301-3021 974 0.001474 6 6 1 7
SRO 279-301-3022 963 0.001457 6 6 1 7
SRO 279-301-3023 919 0.001391 6 6 1 7
SRO 279-301-3024 365 0.000552 2 2 2
SRO 279-301-3025 249 0.000377 1 1 1
SRO 279-301-3026 188 0.000284 1 1 1
CP 279-301-3030 1,083 0.001639 7 7 1 8
CP 279-301-3031 2,054 0.003108 13 13 2 15
CP 279-301-3032 1,071 0.001621 7 7 1 8
KN Drug Enforce 424 0.000642 2 2 2
Emergency Mgmt 471,401 0.713350 3,168 3,168 568 3,736
Marine 38,690 0.058548 260 260 43 303
Twp Law Enf 15,133 0.022900 101 101 17 118
Twp Law Enf EP 6,560 0.009927 44 44 6 50
Twp Law Enf CS 7,360 0.011138 49 49 7 56
2nd Road Patrol 51,477 0.077898 344 344 58 402
E-911 68,427 0.103548 460 460 80 540
Schedule 6.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Activity - Purch General
Page C-122
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Dispatch 261-325 4,497,683 6.806144 30,236 30,236 5,497 35,733
Jail 9,968,186 15.084413 67,066 67,066 12,515 79,581
MDOT Road Crew 3,683 0.005573 24 24 3 27
RC Road Crew 8,330 0.012605 56 56 7 63
Health Prev Prog 1,489,167 2.253490 10,011 10,011 1,817 11,828
Medical Examiner 1,438,395 2.176659 9,669 9,669 1,753 11,422
Human Services 428,006 0.647683 2,877 2,877 516 3,393
Guardianship 389,222 0.588992 2,615 2,615 472 3,087
ACSET 65,000 0.098362 436 436 74 510
Zoo 20,924 0.031663 141 141 23 164
Fire Prevention 627,590 0.949704 4,217 4,217 758 4,975
Parks & Rec 2,130,375 3.223802 14,321 14,321 2,600 16,921
Health 6,124,348 9.267704 41,167 41,167 7,486 48,653
H-Animal Control 314,695 0.476214 2,114 2,114 382 2,496
Lodging Tax 236 0.000357 1 1 1
ROD Automation 253,643 0.383827 1,705 1,705 306 2,011
Sh Narcotics Shr 71,646 0.108419 481 481 86 567
Sh Narcotics Fed 106,594 0.161304 716 716 126 842
283-694 CDBG Admin 54,680 0.082745 367 367 63 430
283-691 HOME 272,823 0.412851 1,834 1,834 330 2,164
283-694 CDBG HR 361,744 0.547411 2,430 2,430 438 2,868
283-694 CDBG LGA 285,344 0.431798 1,918 1,918 344 2,262
283-695 6950 COC 409,046 0.618991 2,749 2,749 493 3,242
283-695 6951 COC 866,673 1.311498 5,825 5,825 1,057 6,882
Housing Commissn 43,770 0.066235 294 294 50 344
Community Action 254,519 0.385152 1,711 1,711 307 2,018
CC Milk Meal 116,945 0.176968 785 785 139 924
CCF IHC ASO 15,912 0.024079 106 106 18 124
CCF IHC CP 815,542 1.234124 5,480 5,480 992 6,472
CCF IHC YDIP 218,037 0.329946 1,465 1,465 263 1,728
CCF IHC CASA 271,294 0.410537 1,823 1,823 327 2,150
CCF IC ICP 158 0.000239 1 1 1
CCF FFC FFCP 158 0.000239 1 1 1
CCF JD Juve Det 999,152 1.511972 6,715 6,715 1,218 7,933
CCF JD Fac Mgmt 367,552 0.556200 2,469 2,469 445 2,914
Veteran's Millage 93,326 0.141226 626 626 111 737
SP Comm. Correct 688,892 1.042470 4,629 4,629 834 5,463
SP Remonum. 110,789 0.167652 744 744 132 876
SP Ag Preservation 38,364 0.058055 257 257 42 299
DPW Resource Rec 175,835 0.266083 1,182 1,182 210 1,392
DPW Act 451 362 0.000548 2 2 2
DPW Admin & Fin 403,964 0.611301 2,716 2,716 486 3,202
DPW NK Landfill 660,390 0.999339 4,438 4,438 801 5,239
DPW LTE 43,102 0.065224 289 289 50 339
DPW SK Landfill 1,180,198 1.785941 7,932 7,932 1,438 9,370
DPW WTE 1,027,318 1.554595 6,904 6,904 1,252 8,156
DPW Mat. Recycle 2,079,195 3.146354 13,978 13,978 2,538 16,516
DPW NK Transfer 1,248,575 1.889413 8,393 8,393 1,521 9,914
DPW Sparta LF 82,637 0.125051 555 555 99 654
DPW Kentwood LF 250,203 0.378621 1,682 1,682 302 1,984
DPW Ordinance 21,142 0.031993 142 142 24 166
DPW HHW 140,514 0.212634 945 945 168 1,113
Schedule 6.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Activity - Purch General
Page C-123
Allocation Basis: Dollar amount of purchased services
Allocation Source: Purchasing allocation summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Deliquent Tax 468,579 0.709080 3,149 3,149 564 3,713
Office Equipment 56,751 0.085879 381 381 65 446
Risk Managment 1,144,973 1.732637 7,696 7,696 1,396 9,092
Non Allocated 15,225 0.023039 102 102 17 119
Schedule .4 Total for Purch General 66,082,687 100.000000 444,215 444,215 79,907 524,122
Schedule 6.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Activity - Purch General
Page C-124
Allocation Basis: Dollar amount of purchased capital projects
Allocation Source: Purchasing allocation summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Facilities Mgmt 101-265-2601 3,261,590 40.413187 7,506 7,506 1,369 8,875
Fleet Services 163,444 2.025176 376 376 64 440
Information Technology 1,889,739 23.415076 4,346 4,346 768 5,114
County Clerk 111,790 1.385150 257 257 41 298
Equalization 128,948 1.597748 296 296 50 346
Sheriff 6,936 0.085941 15 15 2 17
Jail 1,295,977 16.057985 2,980 2,980 526 3,506
Zoo 112,727 1.396760 260 260 41 301
Parks & Rec 1,042,900 12.922199 2,398 2,398 424 2,822
DPW NK Landfill 1,650 0.020445 4 4 4
DPW SK Landfill 47,307 0.586164 108 108 18 126
DPW Kentwood LF 7,468 0.092533 17 17 3 20
Schedule .4 Total for Purch CIPS 8,070,476 99.998364 18,563 18,563 3,306 21,869
Schedule 6.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Activity - Purch CIPS
Page C-125
Allocation Basis: Direct allocation to Fleet Services
Allocation Source: Purchasing department
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fleet Services 100 100.000000 27,868 27,868 4,969 32,837
Schedule .4 Total for Fleet Mgmt 100 100.000000 27,868 27,868 4,969 32,837
Schedule 6.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Activity - Fleet Mgmt
Page C-126
Allocation Basis: Direct allocation to Fire Prevention
Allocation Source: Purchasing department
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fire Prevention 100 100.000000 19,266 19,266 3,436 22,702
Schedule .4 Total for Fire Commission 100 100.000000 19,266 19,266 3,436 22,702
Schedule 6.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Activity - Fire Commission
Page C-127
Allocation Basis: Direct allocation to Airport
Allocation Source: Purchasing
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Aeronautics 100 100.000000 14,545 14,545 2,581 17,126
Schedule .4 Total for Airport 100 100.000000 14,545 14,545 2,581 17,126
Schedule 6.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Activity - Airport
Page C-128
Receiving Department Total Purch General Purch CIPS Fleet Mgmt Fire Commission
Fiscal Services 101-191 1,147 1,147 0 0 0
Administrator 101-172 1,369 1,369 0 0 0
Human Resources 101-270 2,115 2,115 0 0 0
Purchasing 101-233 72 72 0 0 0
Treasurer 101-253 897 897 0 0 0
Facilities Mgmt 101-265-2601 10,024 1,149 8,875 0 0
Building & Grounds 40,334 40,334 0 0 0
Central Services 2,130 2,130 0 0 0
Fleet Services 35,142 1,865 440 32,837 0
Information Technology 25,336 20,222 5,114 0 0
Commissioners 1,635 1,635 0 0 0
Circuit Court 49,850 49,850 0 0 0
Circuit Court Svcs 890 890 0 0 0
District Court 3,986 3,986 0 0 0
Law Library 167 167 0 0 0
Probate Court 1,991 1,991 0 0 0
Cir Ct Referee 111 111 0 0 0
Probation CC 335 335 0 0 0
F.O.C. 2,734 2,734 0 0 0
Elections 912 912 0 0 0
County Clerk 888 590 298 0 0
Concealed Pistol 24 24 0 0 0
Clerk Circuit Ct 365 365 0 0 0
Equalization 1,560 1,214 346 0 0
Prosecutor 1,708 1,708 0 0 0
Pros Atty CRP 615 615 0 0 0
Pros Atty IV-E 135 135 0 0 0
Pros Atty CVR 161 161 0 0 0
Reg of Deeds 35 35 0 0 0
Co-op Extension 2,199 2,199 0 0 0
KCH Boiler Plant 7,295 7,295 0 0 0
Drain Commissioner 463 463 0 0 0
Sheriff 26,628 26,611 17 0 0
SRO 279-301-3019 8 8 0 0 0
SRO 279-301-3020 2 2 0 0 0
SRO 279-301-3021 7 7 0 0 0
SRO 279-301-3022 7 7 0 0 0
SRO 279-301-3023 7 7 0 0 0
SRO 279-301-3024 2 2 0 0 0
SRO 279-301-3025 1 1 0 0 0
SRO 279-301-3026 1 1 0 0 0
CP 279-301-3030 8 8 0 0 0
CP 279-301-3031 15 15 0 0 0
CP 279-301-3032 8 8 0 0 0
KN Drug Enforce 2 2 0 0 0
Emergency Mgmt 3,736 3,736 0 0 0
Marine 303 303 0 0 0
Twp Law Enf 118 118 0 0 0
Twp Law Enf EP 50 50 0 0 0
Twp Law Enf CS 56 56 0 0 0
2nd Road Patrol 402 402 0 0 0
E-911 540 540 0 0 0
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:50 AM
Page C-129
Receiving Department Total Purch General Purch CIPS Fleet Mgmt Fire Commission
Dispatch 261-325 35,733 35,733 0 0 0
Jail 83,087 79,581 3,506 0 0
MDOT Road Crew 27 27 0 0 0
RC Road Crew 63 63 0 0 0
Health Prev Prog 11,828 11,828 0 0 0
Medical Examiner 11,422 11,422 0 0 0
Human Services 3,393 3,393 0 0 0
Guardianship 3,087 3,087 0 0 0
ACSET 510 510 0 0 0
Zoo 465 164 301 0 0
Fire Prevention 27,677 4,975 0 0 22,702
Parks & Rec 19,743 16,921 2,822 0 0
Health 48,653 48,653 0 0 0
H-Animal Control 2,496 2,496 0 0 0
Lodging Tax 1 1 0 0 0
ROD Automation 2,011 2,011 0 0 0
Sh Narcotics Shr 567 567 0 0 0
Sh Narcotics Fed 842 842 0 0 0
283-694 CDBG Admin 430 430 0 0 0
283-691 HOME 2,164 2,164 0 0 0
283-694 CDBG HR 2,868 2,868 0 0 0
283-694 CDBG LGA 2,262 2,262 0 0 0
283-695 6950 COC 3,242 3,242 0 0 0
283-695 6951 COC 6,882 6,882 0 0 0
Housing Commissn 344 344 0 0 0
Community Action 2,018 2,018 0 0 0
CC Milk Meal 924 924 0 0 0
CCF IHC ASO 124 124 0 0 0
CCF IHC CP 6,472 6,472 0 0 0
CCF IHC YDIP 1,728 1,728 0 0 0
CCF IHC CASA 2,150 2,150 0 0 0
CCF IC ICP 1 1 0 0 0
CCF FFC FFCP 1 1 0 0 0
CCF JD Juve Det 7,933 7,933 0 0 0
CCF JD Fac Mgmt 2,914 2,914 0 0 0
Veteran's Millage 737 737 0 0 0
SP Comm. Correct 5,463 5,463 0 0 0
SP Remonum. 876 876 0 0 0
SP Ag Preservation 299 299 0 0 0
DPW Resource Rec 1,392 1,392 0 0 0
DPW Act 451 2 2 0 0 0
DPW Admin & Fin 3,202 3,202 0 0 0
DPW NK Landfill 5,243 5,239 4 0 0
DPW LTE 339 339 0 0 0
DPW SK Landfill 9,496 9,370 126 0 0
DPW WTE 8,156 8,156 0 0 0
DPW Mat. Recycle 16,516 16,516 0 0 0
DPW NK Transfer 9,914 9,914 0 0 0
DPW Sparta LF 654 654 0 0 0
DPW Kentwood LF 2,004 1,984 20 0 0
DPW Ordinance 166 166 0 0 0
DPW HHW 1,113 1,113 0 0 0
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:50 AM
Page C-130
Receiving Department Total Purch General Purch CIPS Fleet Mgmt Fire Commission
Aeronautics 17,126 0 0 0 0
Deliquent Tax 3,713 3,713 0 0 0
Office Equipment 446 446 0 0 0
Risk Managment 9,092 9,092 0 0 0
Non Allocated 119 119 0 0 0
Direct Bill 0 0 0 0 0
Total 618,656 524,122 21,869 32,837 22,702
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Page C-131
Receiving Department Airport
Fiscal Services 101-191 0
Administrator 101-172 0
Human Resources 101-270 0
Purchasing 101-233 0
Treasurer 101-253 0
Facilities Mgmt 101-265-2601 0
Building & Grounds 0
Central Services 0
Fleet Services 0
Information Technology 0
Commissioners 0
Circuit Court 0
Circuit Court Svcs 0
District Court 0
Law Library 0
Probate Court 0
Cir Ct Referee 0
Probation CC 0
F.O.C. 0
Elections 0
County Clerk 0
Concealed Pistol 0
Clerk Circuit Ct 0
Equalization 0
Prosecutor 0
Pros Atty CRP 0
Pros Atty IV-E 0
Pros Atty CVR 0
Reg of Deeds 0
Co-op Extension 0
KCH Boiler Plant 0
Drain Commissioner 0
Sheriff 0
SRO 279-301-3019 0
SRO 279-301-3020 0
SRO 279-301-3021 0
SRO 279-301-3022 0
SRO 279-301-3023 0
SRO 279-301-3024 0
SRO 279-301-3025 0
SRO 279-301-3026 0
CP 279-301-3030 0
CP 279-301-3031 0
CP 279-301-3032 0
KN Drug Enforce 0
Emergency Mgmt 0
Marine 0
Twp Law Enf 0
Twp Law Enf EP 0
Twp Law Enf CS 0
2nd Road Patrol 0
E-911 0
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Page C-132
Receiving Department Airport
Dispatch 261-325 0
Jail 0
MDOT Road Crew 0
RC Road Crew 0
Health Prev Prog 0
Medical Examiner 0
Human Services 0
Guardianship 0
ACSET 0
Zoo 0
Fire Prevention 0
Parks & Rec 0
Health 0
H-Animal Control 0
Lodging Tax 0
ROD Automation 0
Sh Narcotics Shr 0
Sh Narcotics Fed 0
283-694 CDBG Admin 0
283-691 HOME 0
283-694 CDBG HR 0
283-694 CDBG LGA 0
283-695 6950 COC 0
283-695 6951 COC 0
Housing Commissn 0
Community Action 0
CC Milk Meal 0
CCF IHC ASO 0
CCF IHC CP 0
CCF IHC YDIP 0
CCF IHC CASA 0
CCF IC ICP 0
CCF FFC FFCP 0
CCF JD Juve Det 0
CCF JD Fac Mgmt 0
Veteran's Millage 0
SP Comm. Correct 0
SP Remonum. 0
SP Ag Preservation 0
DPW Resource Rec 0
DPW Act 451 0
DPW Admin & Fin 0
DPW NK Landfill 0
DPW LTE 0
DPW SK Landfill 0
DPW WTE 0
DPW Mat. Recycle 0
DPW NK Transfer 0
DPW Sparta LF 0
DPW Kentwood LF 0
DPW Ordinance 0
DPW HHW 0
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Page C-133
Receiving Department Airport
Aeronautics 17,126
Deliquent Tax 0
Office Equipment 0
Risk Managment 0
Non Allocated 0
Direct Bill 0
Total 17,126
Schedule 6.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Purchasing 101-233
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:51 AM
Page C-134
The County Treasurer has legal responsibility for all County cash transactions, both
disbursements and receipts. A portion of the Treasurer's responsibility is maintenance of the
disbursement checking accounts, cash controls and accounting. This includes bank reconciliation’s and
fund cash balances. This service is a portion of the cash management processing system and is a direct
benefit 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.
Accounting/Banking – The costs of this activity are allocated to all departments based on the
number of revenue and expense accounting transaction postings generated by benefiting department.
Cash Receipts - The cash receipting function has been identified and related costs are allocated
based on the number of cash receipt postings generated 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. 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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Treasurer 101-253
Page C-135
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 1,189,295 1,189,295
Inbound Costs:
Building Depreciation 5,369 5,369
Equipment Depreciation 326 326
Fiscal Services 101-191 11,530 1,481 13,011
Administrator 101-172 9,098 1,575 10,673
Human Resources 101-270 15,551 1,624 17,175
Purchasing 101-233 762 135 897
Treasurer 101-253 25,863 25,863
Building & Grounds 65,393 65,393
Central Services 17,591 17,591
Information Technology 50,409 50,409
I.T. Fiscal/HR/Phone System 13,186 13,186
Total Allocated Additions: 42,636 177,257 219,893 219,893
Total To Be Allocated: 1,231,931 177,257 1,409,188
Schedule 7.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:53 AM
Page C-136
Total G&A Actng/Banking Receipt Posting General Gov't**
Wages & Benefits
SALARIES & WAGES 732,764 0 202,829 169,731 360,204
FRINGE BENEFITS 322,401 0 89,241 74,668 158,492
Other Expense & Cost
Supplies 4,995 0 1,383 1,157 2,455
Postage 20,608 0 0 0 20,608
Operating Expenses 22,461 0 6,217 5,202 11,042
Contract Services 226 0 63 52 111
Service Contracts 9,973 0 0 4,028 5,945
Bank Fees 75 0 75 0 0
Money Max 19,940 0 9,970 0 9,970
Advertising 200 0 0 0 200
Insurance 6,938 0 1,920 1,607 3,411
Tax Bonds 48,030 0 0 0 48,030
Expendable Equip 684 0 189 158 337
Departmental Total
Expenditures Per Financial Statement 1,189,295
Deductions
*Total Disallowed Costs 0 0 0 0 0
Functional Cost 1,189,295 0 311,887 256,603 620,805
Allocation Step 1
Inbound - All Others 42,636 0 11,799 9,873 20,964
Reallocate Admin Costs 0 0 0 0
Unallocated Costs (641,769) 0 0 0 (641,769)
1st Allocation 590,162 0 323,686 266,476 0
Allocation Step 2
Inbound - All Others 177,257 0 49,044 40,999 87,214
Unallocated Costs (87,214) 0 0 0 (87,214)
2nd Allocation 90,043 0 49,044 40,999 0
Total For Treasurer 101-253
Schedule .3 Total 680,205 0 372,730 307,475 0
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:52 AM
Page C-137
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 551 0.524797 1,698 1,698 1,698
Administrator 101-172 307 0.292400 945 945 945
Human Resources 101-270 583 0.555275 1,796 1,796 1,796
Purchasing 101-233 106 0.100959 327 327 327
Treasurer 101-253 2,467 2.349680 7,605 7,605 7,605
Facilities Mgmt 101-265-2601 386 0.367644 1,189 1,189 183 1,372
Building & Grounds 2,514 2.394445 7,749 7,749 1,217 8,966
Central Services 439 0.418123 1,352 1,352 210 1,562
Fleet Services 779 0.741954 2,401 2,401 372 2,773
Information Technology 2,145 2.042993 6,613 6,613 1,039 7,652
Commissioners 217 0.206680 669 669 100 769
Circuit Court 16,398 15.618191 50,632 50,632 8,407 59,039
Circuit Court Svcs 290 0.276209 893 893 134 1,027
District Court 902 0.859105 2,779 2,779 430 3,209
Law Library 11 0.010477 33 33 4 37
Probate Court 2,267 2.159192 6,988 6,988 1,099 8,087
Cir Ct Referee 28 0.026668 86 86 12 98
Probation CC 180 0.171440 554 554 81 635
F.O.C. 1,460 1.390569 4,498 4,498 702 5,200
Elections 122 0.116198 376 376 55 431
COMIT 9 0.008572 27 27 3 30
County Clerk 1,688 1.607726 5,202 5,202 821 6,023
Concealed Pistol 271 0.258112 834 834 126 960
Clerk Circuit Ct 645 0.614327 1,988 1,988 308 2,296
Equalization 339 0.322879 1,045 1,045 158 1,203
Prosecutor 3,030 2.885907 9,342 9,342 1,471 10,813
Pros Atty CRP 469 0.446696 1,445 1,445 223 1,668
Pros Atty IV-E 153 0.145724 471 471 69 540
Pros Atty CVR 231 0.220015 710 710 107 817
Reg of Deeds 1,596 1.520101 4,920 4,920 772 5,692
Co-op Extension 196 0.186679 604 604 90 694
KCH Boiler Plant 268 0.255255 825 825 124 949
Drain Commissioner 325 0.309544 1,002 1,002 151 1,153
Sheriff 3,152 3.002105 9,717 9,717 1,529 11,246
SRO 279-301-3019 37 0.035240 114 114 17 131
SRO 279-301-3020 14 0.013334 43 43 6 49
SRO 279-301-3021 35 0.033336 107 107 15 122
SRO 279-301-3022 35 0.033336 107 107 15 122
SRO 279-301-3023 34 0.032383 104 104 15 119
SRO 279-301-3024 15 0.014287 46 46 6 52
SRO 279-301-3025 12 0.011429 36 36 4 40
SRO 279-301-3026 10 0.009524 30 30 4 34
CP 279-301-3030 38 0.036193 118 118 18 136
CP 279-301-3031 66 0.062861 204 204 30 234
CP 279-301-3032 36 0.034288 111 111 15 126
CP 279-301-3033 10 0.009524 30 30 4 34
KN Drug Enforce 2 0.001905 6 6 6
Traffic & Safety 3 0.002857 9 9 9
Emergency Mgmt 61 0.058099 187 187 27 214
Marine 210 0.200013 646 646 97 743
Twp Law Enf 131 0.124770 403 403 59 462
Twp Law Enf EP 90 0.085720 277 277 41 318
Schedule 7.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:52 AM
Activity - Actng/Banking
Page C-138
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Twp Law Enf CS 87 0.082863 267 267 39 306
2nd Road Patrol 98 0.093340 301 301 45 346
E-911 199 0.189536 613 613 93 706
Dispatch 261-325 764 0.727668 2,355 2,355 363 2,718
Jail 3,470 3.304982 10,698 10,698 1,681 12,379
MDOT Road Crew 58 0.055242 178 178 26 204
RC Road Crew 46 0.043812 142 142 21 163
Health Prev Prog 65 0.061909 201 201 29 230
Medical Examiner 501 0.477175 1,543 1,543 239 1,782
Human Services 156 0.148581 480 480 72 552
Guardianship 1,156 1.101026 3,562 3,562 554 4,116
ACSET 7 0.006667 21 21 2 23
Zoo 3 0.002857 9 9 9
Road Comm 464 0.441934 1,430 1,430 222 1,652
Fire Prevention 133 0.126675 409 409 60 469
Parks & Rec 6,280 5.981351 19,360 19,360 3,045 22,405
Health 9,429 8.980599 29,068 29,068 4,579 33,647
H-Animal Control 1,228 1.169602 3,784 3,784 590 4,374
Lodging Tax 1,060 1.009591 3,267 3,267 508 3,775
Corr/Det Fac. 616 0.586706 1,900 1,900 294 2,194
Senior Millage 729 0.694332 2,246 2,246 349 2,595
ROD Automation 397 0.378120 1,223 1,223 187 1,410
Zoo/Museum Millage 1,309 1.246750 4,034 4,034 630 4,664
Sh Narcotics Shr 188 0.179060 579 579 87 666
Sh Narcotics Fed 57 0.054289 175 175 25 200
283-694 CDBG Admin 207 0.197156 637 637 95 732
283-691 HOME 48 0.045717 148 148 22 170
283-694 CDBG HR 150 0.142867 463 463 69 532
283-694 CDBG LGA 321 0.305735 991 991 150 1,141
283-695 6950 COC 56 0.053337 172 172 25 197
283-695 6951 COC 34 0.032383 104 104 15 119
Housing Commissn 7,914 7.537645 24,398 24,398 3,842 28,240
Community Action 286 0.272399 881 881 133 1,014
CC Juve AD 23 0.021906 71 71 10 81
CC Milk Meal 119 0.113341 367 367 55 422
CCF IHC ASO 38 0.036193 118 118 18 136
CCF IHC CP 1,173 1.117217 3,616 3,616 562 4,178
CCF IHC YDIP 12 0.011429 36 36 4 40
CCF IHC CASA 18 0.017144 55 55 7 62
CCF IC ICP 425 0.404789 1,309 1,309 204 1,513
CCF IC ICPO 45 0.042860 139 139 20 159
CCF FFC FFCP 99 0.094292 304 304 45 349
CCF FFC FFCPO 183 0.174297 564 564 83 647
CCF FFC FFCPPRC 163 0.155248 502 502 75 577
CCF JD Juve Det 840 0.800053 2,589 2,589 400 2,989
CCF JD Fac Mgmt 421 0.400979 1,298 1,298 203 1,501
CCF DHHS 794 0.756241 2,448 2,448 378 2,826
Vet's Trust 8 0.007620 24 24 3 27
Veteran's Millage 1,317 1.254369 4,059 4,059 634 4,693
SP Comm. Correct 407 0.387645 1,254 1,254 194 1,448
SP Remonum. 30 0.028573 92 92 13 105
SP Ag Preservation 20 0.019049 61 61 7 68
Schedule 7.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:52 AM
Activity - Actng/Banking
Page C-139
Allocation Basis: Number of general accounting transactions by dept.
Allocation Source: Transaction summary report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
KCBA Debt Service 300 0.285733 923 923 138 1,061
KC Constr. Fund 178 0.169535 548 548 80 628
DPW Resource Rec 198 0.188584 610 610 92 702
DPW Admin & Fin 517 0.492414 1,593 1,593 245 1,838
DPW NK Landfill 178 0.169535 548 548 80 628
DPW LTE 39 0.037145 121 121 19 140
DPW SK Landfill 1,654 1.575343 5,097 5,097 803 5,900
DPW WTE 1,196 1.139124 3,686 3,686 574 4,260
DPW Mat. Recycle 1,305 1.242940 4,022 4,022 628 4,650
DPW NK Transfer 1,120 1.066738 3,452 3,452 536 3,988
DPW Sparta LF 19 0.018096 58 58 7 65
DPW Kentwood LF 494 0.470508 1,522 1,522 235 1,757
DPW Ordinance 75 0.071433 231 231 32 263
DPW HHW 130 0.123818 400 400 58 458
Aeronautics 420 0.400027 1,295 1,295 202 1,497
Deliquent Tax 4,890 4.657453 15,075 15,075 2,373 17,448
Office Equipment 14 0.013334 43 43 6 49
Risk Managment 851 0.810530 2,623 2,623 405 3,028
Drain Revolving 2,151 2.048708 6,631 6,631 1,042 7,673
Lake Level Revol 126 0.120008 388 388 58 446
Drain Debt Serv 60 0.057147 184 184 26 210
Non Allocated 64 0.060956 198 198 29 227
Schedule .4 Total for Actng/Banking 104,993 100.000000 323,686 323,686 49,044 372,730
Schedule 7.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:53 AM
Activity - Actng/Banking
Page C-140
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 419 1.452189 3,868 3,868 3,868
Administrator 101-172 8 0.027727 74 74 74
Human Resources 101-270 12 0.041590 111 111 111
Purchasing 101-233 31 0.107441 286 286 286
Treasurer 101-253 1,977 6.851974 18,258 18,258 18,258
Facilities Mgmt 101-265-2601 100 0.346584 921 921 150 1,071
Building & Grounds 350 1.213045 3,232 3,232 535 3,767
Central Services 219 0.759020 2,022 2,022 334 2,356
Fleet Services 4 0.013863 36 36 6 42
Information Technology 1,139 3.947596 10,519 10,519 1,765 12,284
Commissioners 3 0.010398 27 27 4 31
Circuit Court 467 1.618549 4,311 4,311 717 5,028
Circuit Court Svcs 28 0.097044 258 258 41 299
District Court 274 0.949641 2,530 2,530 416 2,946
Probate Court 1,383 4.793262 12,774 12,774 2,136 14,910
Cir Ct Referee 1 0.003466 9 9 1 10
F.O.C. 338 1.171455 3,121 3,121 518 3,639
Elections 54 0.187156 498 498 79 577
COMIT 3 0.010398 27 27 4 31
County Clerk 1,530 5.302741 14,131 14,131 2,372 16,503
Concealed Pistol 250 0.866461 2,307 2,307 382 2,689
Clerk Circuit Ct 490 1.698264 4,523 4,523 754 5,277
Equalization 156 0.540672 1,439 1,439 237 1,676
Prosecutor 35 0.121305 323 323 51 374
Pros Atty CRP 63 0.218348 582 582 93 675
Pros Atty IV-E 10 0.034658 92 92 14 106
Pros Atty CVR 5 0.017329 45 45 7 52
Reg of Deeds 1,522 5.275015 14,057 14,057 2,360 16,417
KCH Boiler Plant 180 0.623852 1,662 1,662 277 1,939
Drain Commissioner 93 0.322324 858 858 137 995
Sheriff 1,034 3.583683 9,550 9,550 1,602 11,152
SRO 279-301-3019 30 0.103975 277 277 44 321
SRO 279-301-3020 22 0.076249 204 204 31 235
SRO 279-301-3021 26 0.090112 239 239 38 277
SRO 279-301-3022 24 0.083180 221 221 34 255
SRO 279-301-3023 24 0.083180 221 221 34 255
SRO 279-301-3024 24 0.083180 221 221 34 255
SRO 279-301-3025 20 0.069317 184 184 29 213
SRO 279-301-3026 20 0.069317 184 184 29 213
CP 279-301-3030 30 0.103975 277 277 44 321
CP 279-301-3031 60 0.207951 554 554 90 644
CP 279-301-3032 26 0.090112 239 239 38 277
CP 279-301-3033 20 0.069317 184 184 29 213
KN Drug Enforce 2 0.006932 18 18 2 20
Traffic & Safety 4 0.013863 36 36 6 42
Emergency Mgmt 23 0.079714 213 213 32 245
Marine 4 0.013863 36 36 6 42
Twp Law Enf 172 0.596125 1,587 1,587 264 1,851
Twp Law Enf EP 82 0.284199 757 757 121 878
Twp Law Enf CS 36 0.124770 332 332 54 386
2nd Road Patrol 6 0.020795 55 55 7 62
E-911 144 0.499082 1,329 1,329 220 1,549
Schedule 7.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:53 AM
Activity - Receipt Posting
Page C-141
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Dispatch 261-325 727 2.519669 6,713 6,713 1,126 7,839
Jail 561 1.944339 5,179 5,179 870 6,049
MDOT Road Crew 28 0.097044 258 258 41 299
RC Road Crew 16 0.055454 147 147 22 169
Medical Examiner 57 0.197553 525 525 83 608
Human Services 1 0.003466 9 9 1 10
Guardianship 23 0.079714 213 213 32 245
Road Comm 457 1.583891 4,219 4,219 701 4,920
Fire Prevention 49 0.169826 453 453 73 526
Parks & Rec 387 1.341282 3,574 3,574 594 4,168
Health 3,028 10.494576 27,964 27,964 4,701 32,665
H-Animal Control 753 2.609781 6,953 6,953 1,168 8,121
Lodging Tax 1,006 3.486639 9,291 9,291 1,561 10,852
Corr/Det Fac. 525 1.819568 4,848 4,848 811 5,659
Senior Millage 521 1.805705 4,809 4,809 805 5,614
ROD Automation 264 0.914983 2,437 2,437 402 2,839
Zoo/Museum Millage 984 3.410391 9,089 9,089 1,528 10,617
Sh Narcotics Shr 18 0.062385 166 166 26 192
283-694 CDBG Admin 46 0.159429 424 424 67 491
283-691 HOME 21 0.072783 195 195 30 225
283-694 CDBG HR 83 0.287665 766 766 123 889
283-694 CDBG LGA 23 0.079714 213 213 32 245
283-695 6950 COC 37 0.128236 341 341 55 396
283-695 6951 COC 22 0.076249 204 204 31 235
Housing Commissn 86 0.298063 793 793 127 920
Community Action 47 0.162895 433 433 69 502
CC Milk Meal 12 0.041590 111 111 19 130
CCF IHC ASO 16 0.055454 147 147 22 169
CCF IHC CP 3 0.010398 27 27 4 31
CCF IC ICP 37 0.128236 341 341 55 396
CCF FFC FFCP 24 0.083180 221 221 34 255
CCF FFC FFCPPRC 1 0.003466 9 9 1 10
CCF JD Juve Det 12 0.041590 111 111 19 130
CCF DHHS 35 0.121305 323 323 51 374
Veteran's Millage 520 1.802239 4,801 4,801 805 5,606
SP Comm. Correct 21 0.072783 195 195 30 225
SP Remonum. 1 0.003466 9 9 1 10
SP Ag Preservation 1 0.003466 9 9 1 10
KCBA Debt Service 4 0.013863 36 36 6 42
KC Constr. Fund 5 0.017329 45 45 7 52
DPW Resource Rec 2 0.006932 18 18 2 20
DPW Admin & Fin 4 0.013863 36 36 6 42
DPW NK Landfill 2 0.006932 18 18 2 20
DPW LTE 5 0.017329 45 45 7 52
DPW SK Landfill 109 0.377777 1,006 1,006 165 1,171
DPW WTE 28 0.097044 258 258 41 299
DPW Mat. Recycle 6 0.020795 55 55 7 62
DPW NK Transfer 99 0.343119 912 912 147 1,059
DPW Ordinance 67 0.232212 618 618 98 716
DPW HHW 1 0.003466 9 9 1 10
Deliquent Tax 3,856 13.364291 35,674 35,674 6,308 41,982
Risk Managment 207 0.717430 1,911 1,911 314 2,225
Schedule 7.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:53 AM
Activity - Receipt Posting
Page C-142
Allocation Basis: Number of cash receipt transactions by benefiting dept
Allocation Source: Transaction summary report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Drain Revolving 968 3.354937 8,942 8,942 1,502 10,444
Lake Level Revol 38 0.131702 352 352 55 407
Drain Debt Serv 18 0.062385 166 166 26 192
Non Allocated 4 0.013863 36 36 6 42
Schedule .4 Total for Receipt Posting 28,853 100.000000 266,476 266,476 40,999 307,475
Schedule 7.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:53 AM
Activity - Receipt Posting
Page C-143
Receiving Department Total Actng/Banking Receipt Posting
Fiscal Services 101-191 5,566 1,698 3,868
Administrator 101-172 1,019 945 74
Human Resources 101-270 1,907 1,796 111
Purchasing 101-233 613 327 286
Treasurer 101-253 25,863 7,605 18,258
Facilities Mgmt 101-265-2601 2,443 1,372 1,071
Building & Grounds 12,733 8,966 3,767
Central Services 3,918 1,562 2,356
Fleet Services 2,815 2,773 42
Information Technology 19,936 7,652 12,284
Commissioners 800 769 31
Circuit Court 64,067 59,039 5,028
Circuit Court Svcs 1,326 1,027 299
District Court 6,155 3,209 2,946
Law Library 37 37 0
Probate Court 22,997 8,087 14,910
Cir Ct Referee 108 98 10
Probation CC 635 635 0
F.O.C. 8,839 5,200 3,639
Elections 1,008 431 577
COMIT 61 30 31
County Clerk 22,526 6,023 16,503
Concealed Pistol 3,649 960 2,689
Clerk Circuit Ct 7,573 2,296 5,277
Equalization 2,879 1,203 1,676
Prosecutor 11,187 10,813 374
Pros Atty CRP 2,343 1,668 675
Pros Atty IV-E 646 540 106
Pros Atty CVR 869 817 52
Reg of Deeds 22,109 5,692 16,417
Co-op Extension 694 694 0
KCH Boiler Plant 2,888 949 1,939
Drain Commissioner 2,148 1,153 995
Sheriff 22,398 11,246 11,152
SRO 279-301-3019 452 131 321
SRO 279-301-3020 284 49 235
SRO 279-301-3021 399 122 277
SRO 279-301-3022 377 122 255
SRO 279-301-3023 374 119 255
SRO 279-301-3024 307 52 255
SRO 279-301-3025 253 40 213
SRO 279-301-3026 247 34 213
CP 279-301-3030 457 136 321
CP 279-301-3031 878 234 644
CP 279-301-3032 403 126 277
CP 279-301-3033 247 34 213
KN Drug Enforce 26 6 20
Traffic & Safety 51 9 42
Emergency Mgmt 459 214 245
Marine 785 743 42
Twp Law Enf 2,313 462 1,851
Twp Law Enf EP 1,196 318 878
Schedule 7.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:52 AM
Page C-144
Receiving Department Total Actng/Banking Receipt Posting
Twp Law Enf CS 692 306 386
2nd Road Patrol 408 346 62
E-911 2,255 706 1,549
Dispatch 261-325 10,557 2,718 7,839
Jail 18,428 12,379 6,049
MDOT Road Crew 503 204 299
RC Road Crew 332 163 169
Health Prev Prog 230 230 0
Medical Examiner 2,390 1,782 608
Human Services 562 552 10
Guardianship 4,361 4,116 245
ACSET 23 23 0
Zoo 9 9 0
Road Comm 6,572 1,652 4,920
Fire Prevention 995 469 526
Parks & Rec 26,573 22,405 4,168
Health 66,312 33,647 32,665
H-Animal Control 12,495 4,374 8,121
Lodging Tax 14,627 3,775 10,852
Corr/Det Fac. 7,853 2,194 5,659
Senior Millage 8,209 2,595 5,614
ROD Automation 4,249 1,410 2,839
Zoo/Museum Millage 15,281 4,664 10,617
Sh Narcotics Shr 858 666 192
Sh Narcotics Fed 200 200 0
283-694 CDBG Admin 1,223 732 491
283-691 HOME 395 170 225
283-694 CDBG HR 1,421 532 889
283-694 CDBG LGA 1,386 1,141 245
283-695 6950 COC 593 197 396
283-695 6951 COC 354 119 235
Housing Commissn 29,160 28,240 920
Community Action 1,516 1,014 502
CC Juve AD 81 81 0
CC Milk Meal 552 422 130
CCF IHC ASO 305 136 169
CCF IHC CP 4,209 4,178 31
CCF IHC YDIP 40 40 0
CCF IHC CASA 62 62 0
CCF IC ICP 1,909 1,513 396
CCF IC ICPO 159 159 0
CCF FFC FFCP 604 349 255
CCF FFC FFCPO 647 647 0
CCF FFC FFCPPRC 587 577 10
CCF JD Juve Det 3,119 2,989 130
CCF JD Fac Mgmt 1,501 1,501 0
CCF DHHS 3,200 2,826 374
Vet's Trust 27 27 0
Veteran's Millage 10,299 4,693 5,606
SP Comm. Correct 1,673 1,448 225
SP Remonum. 115 105 10
SP Ag Preservation 78 68 10
Schedule 7.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:52 AM
Page C-145
Receiving Department Total Actng/Banking Receipt Posting
KCBA Debt Service 1,103 1,061 42
KC Constr. Fund 680 628 52
DPW Resource Rec 722 702 20
DPW Admin & Fin 1,880 1,838 42
DPW NK Landfill 648 628 20
DPW LTE 192 140 52
DPW SK Landfill 7,071 5,900 1,171
DPW WTE 4,559 4,260 299
DPW Mat. Recycle 4,712 4,650 62
DPW NK Transfer 5,047 3,988 1,059
DPW Sparta LF 65 65 0
DPW Kentwood LF 1,757 1,757 0
DPW Ordinance 979 263 716
DPW HHW 468 458 10
Aeronautics 1,497 1,497 0
Deliquent Tax 59,430 17,448 41,982
Office Equipment 49 49 0
Risk Managment 5,253 3,028 2,225
Drain Revolving 18,117 7,673 10,444
Lake Level Revol 853 446 407
Drain Debt Serv 402 210 192
Non Allocated 269 227 42
Direct Bill 0 0 0
Total 680,205 372,730 307,475
Schedule 7.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Treasurer 101-253
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:52 AM
Page C-146
The Kent County Facilities Management department is responsible for making sure the necessary
building space needs for all departments is provided at the most reasonable cost possible. 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.
Facilities Management – This activity accounts for the costs associated with the Facilities
Director and support staff and includes professional in-house consulting services to departments in the
areas of building operations, renovations, energy conservation, additions, etc.. Costs included in this
activity have been allocated those departments and programs occupying space in facilities that are
managed by the Facilities Management department. The cost of this activity was allocated based on the
dollar amount of assigned wages by location as determined by the assigned square footage by serviced
facility.
Specific Services – This activity accounts for costs that are specifically associated with a
particular facility. The costs included in this activity is allocate based on the dollar amount of services by
benefiting location.
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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department Facilities Mgmt 101-265-2601
Page C-147
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 462,802 462,802
Cost Adjustments:
Reimbursement -57,147
Total Departmental Cost Adjustments: -57,147 -57,147
Inbound Costs:
Building Depreciation 3,821 3,821
Equipment Depreciation 4,988 4,988
Fiscal Services 101-191 12,098 1,574 13,672
Administrator 101-172 11,430 362 11,792
Human Resources 101-270 3,725 331 4,056
Purchasing 101-233 8,483 1,541 10,024
Treasurer 101-253 2,110 333 2,443
Building & Grounds 29,604 29,604
Central Services 2,809 2,809
Fleet Services 1,728 1,728
Information Technology 89,744 89,744
I.T. Fiscal/HR/Phone System 4,961 4,961
Total Allocated Additions: 46,655 132,987 179,642 179,642
Total To Be Allocated: 452,310 132,987 585,297
Schedule 8.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Facilities Mgmt 101-265-2601
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:54 AM
Page C-148
Total G&A Facility Mgmt Specific Serv Fallasburg Dam**
Wages & Benefits
SALARIES & WAGES 228,170 0 225,890 0 2,280
FRINGE BENEFITS 89,627 0 88,731 0 896
Other Expense & Cost
Office Supplies 627 0 621 0 6
Operating Expenses 13,473 0 13,338 0 135
Contract Services 8,525 0 0 8,525 0
Utilities Misc 65,137 0 0 65,137 0
Repair & Maint 57,243 0 500 56,743 0
Departmental Total
Expenditures Per Financial Statement 462,802
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Reimbursement (57,147) 0 (57,147) 0 0
Functional Cost 405,655 0 271,933 130,405 3,317
Allocation Step 1
Inbound - All Others 46,655 0 46,191 0 464
Reallocate Admin Costs 0 0 0 0
Unallocated Costs (3,781) 0 0 0 (3,781)
1st Allocation 448,529 0 318,124 130,405 0
Allocation Step 2
Inbound - All Others 132,987 0 131,680 0 1,307
Unallocated Costs (1,307) 0 0 0 (1,307)
2nd Allocation 131,680 0 131,680 0 0
Total For Facilities Mgmt 101-265-2601
Schedule .3 Total 580,209 0 449,804 130,405 0
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Facilities Mgmt 101-265-2601
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:54 AM
Page C-149
Allocation Basis: Assigned square footage by benefiting location
Allocation Source: Building summary list
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Building & Grounds 770,615 73.259268 233,071 233,071 96,518 329,589
Fleet Services 585 0.055614 177 177 68 245
KCH Boiler Plant 14,725 1.399847 4,451 4,451 1,836 6,287
Sheriff 4,681 0.445004 1,413 1,413 580 1,993
Jail 25,593 2.433024 7,739 7,739 3,199 10,938
Parks & Rec 2,208 0.209906 667 667 271 938
Health 78,184 7.432639 23,645 23,645 9,788 33,433
H-Clinic N&S 14,218 1.351648 4,299 4,299 1,774 6,073
H-Clinic TB 1,880 0.178724 567 567 229 796
H-Animal Control 23,000 2.186518 6,955 6,955 2,875 9,830
MCDC 5,405 0.513832 1,632 1,632 675 2,307
CCF JD Fac Mgmt 86,617 8.234330 26,195 26,195 10,838 37,033
Non Allocated 24,190 2.299646 7,313 7,313 3,029 10,342
Schedule .4 Total for Facility Mgmt 1,051,901 100.000000 318,124 318,124 131,680 449,804
Schedule 8.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Facilities Mgmt 101-265-2601
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:54 AM
Activity - Facility Mgmt
Page C-150
Allocation Basis: Dollar amount of charges by benefiting department
Allocation Source: Paid invoices
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Building & Grounds 68,658 52.649821 68,658 68,658 68,658
Fleet Services 3,560 2.729957 3,560 3,560 3,560
CCF JD Fac Mgmt 27,113 20.791381 27,113 27,113 27,113
Non Allocated 31,074 23.828841 31,074 31,074 31,074
Schedule .4 Total for Specific Serv 130,405 100.000000 130,405 130,405 0 130,405
Schedule 8.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Facilities Mgmt 101-265-2601
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:54 AM
Activity - Specific Serv
Page C-151
Receiving Department Total Facility Mgmt Specific Serv
Building & Grounds 398,247 329,589 68,658
Fleet Services 3,805 245 3,560
KCH Boiler Plant 6,287 6,287 0
Sheriff 1,993 1,993 0
Jail 10,938 10,938 0
Parks & Rec 938 938 0
Health 33,433 33,433 0
H-Clinic N&S 6,073 6,073 0
H-Clinic TB 796 796 0
H-Animal Control 9,830 9,830 0
MCDC 2,307 2,307 0
CCF JD Fac Mgmt 64,146 37,033 27,113
Non Allocated 41,416 10,342 31,074
Direct Bill 0 0 0
Total 580,209 449,804 130,405
Schedule 8.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Facilities Mgmt 101-265-2601
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:53 AM
Page C-152
The Building and Grounds Departments is responsible for the operation and maintenance of
County real estate and buildings. Costs of this department are related to providing office space for County
departments and grant programs located at several locations. This department is responsible for
performing the necessary maintenance, repair, to keep all office space in efficient operating condition.
These costs include grounds maintenance, janitorial service, building maintenance, and other costs
related to operating County facilities. The costs in this schedule have been allocated as follows;
Administration Building - costs are allocation based on assigned square footage by occupant
departments.
District Court Building - costs are allocated directly to the District Court.
Co-op Extension Building - costs are allocated directly to the Co-op Extension Office.
82 Ionia Building - costs are allocation based on assigned square footage by occupant
departments.
Courthouse – the costs included in this cost center have been separated into the following
activities:
Courthouse – this activity includes the costs of utilities, maintenance, custodial, and
other building operating expenses including general building security. The costs in this
activity are allocation based on assigned square footage by occupant departments.
Courtroom / Transportation - This activity identifies the cost of providing bailiff security
and transporting inmates between the courts and jail. The basis of allocation is the
number of square feet by departments. The portion of space occupied by the Friend of
the Court has been included in other since this is not an eligible cost for IV-D grant
purposes.
Info Tech Building - costs are allocation based on assigned square footage by occupant
departments.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Building & Grounds
Page C-153
HSC Building – The costs associated with this building have been separated between Direct
Expenses and Indirect Expenses.
HSC Building Direct Expense - This activity identifies the direct costs associated with
the building operations of the HSC building. Related costs are allocation based on
assigned square footage by occupant departments. The occupants at this facility are
charged rent for the space they occupy. The rent paid by Department of Health & Human
Services (HHS) was excluded from the cost plan in order to identify the gross amount of
costs related to DHHS. The County reconciles the total costs with the billed rent each
year and will calculate the difference which will be provided as a rent adjustment.
HSC Building Indirect Expense - This activity identifies the indirect costs associated
with the building operations of the HSC building. The indirect costs associated with the
HSC building were separately identified for rent reconciliation purposes in accordance
with the lease agreement. Related costs are allocation based on assigned square
footage by occupant departments.
Juvenile Detention Building - costs are allocated directly to Juvenile Detention.
South Clinic - costs are allocation based on assigned square footage by occupant departments.
Veteran’s Building - costs are allocation based on assigned square footage by occupant
departments
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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Building & Grounds
Page C-154
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 12,579,195 12,579,195
Cost Adjustments:
Parking Revenue -68,541
Reimbursement -3,022
Security Admin 121,455
Total Departmental Cost Adjustments: 49,892 49,892
Inbound Costs:
Equipment Depreciation 431,658 431,658
Fiscal Services 101-191 67,642 9,198 76,840
Administrator 101-172 33,259 5,768 39,027
Human Resources 101-270 57,966 6,050 64,016
Purchasing 101-233 34,131 6,203 40,334
Treasurer 101-253 10,981 1,752 12,733
Facilities Mgmt 101-265-2601 301,729 96,518 398,247
Central Services 4,279 4,279
Information Technology 85,555 85,555
I.T. Fiscal/HR/Phone System 42,862 42,862
Total Allocated Additions: 937,366 258,185 1,195,551 1,195,551
Total To Be Allocated: 13,566,453 258,185 13,824,638
Schedule 9.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be AllocatedFor Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Page C-155
Total G&A Admin Building District Court Co-op Extension
Wages & Benefits
SALARIES & WAGES 0 0 0 0 0
FRINGE BENEFITS 0 0 0 0 0
Other Expense & Cost
101-265-2602 711,651 0 711,651 0 0
101-265-2603 187,919 0 0 187,919 0
101-265-2604 47,047 0 0 0 47,047
101-265-2605 784,780 0 0 0 0
101-265-2606 8,080,819 0 0 0 0
101-265-2607 124,521 0 0 0 0
101-265-2608 13,183 0 0 0 0
101-265-2609 2,566,784 0 0 0 0
101-265-2615 35,000 0 0 0 0
101-265-2616 27,491 0 0 0 0
Departmental Total
Expenditures Per Financial Statement 12,579,195
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Parking Revenue (68,541) 0 0 0 0
Reimbursement (3,022) 0 0 0 0
Security Admin 121,455 0 0 12,048 0
Functional Cost 12,629,087 0 711,651 199,967 47,047
Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 76,838 0 0 0 0
Inbound - Equipment Depreciation: Expendable Eq 354,820 0 28,010 42,284 0
Inbound - Fiscal Services 101-191: Accounting 40,956 39 2,452 5,514 1,458
Inbound - Fiscal Services 101-191: Payroll 5,174 0 0 466 0
Inbound - Fiscal Services 101-191: Budgeting 18,091 159 1,116 2,950 478
Inbound - Fiscal Services 101-191: Audit Services 3,421 7 234 378 148
Inbound - Administrator 101-172: County Admin 33,259 0 0 2,996 0
Inbound - Human Resources 101-270: Human Resources 40,662 0 0 3,664 0
Inbound - Human Resources 101-270: Labor Relations 5,707 0 0 354 0
Inbound - Human Resources 101-270: Term Payoff 11,597 0 0 912 0
Inbound - Purchasing 101-233: Purch General 34,131 236 4,782 913 315
Inbound - Treasurer 101-253: Actng/Banking 7,749 15 662 675 359
Inbound - Treasurer 101-253: Receipt Posting 3,232 0 213 9 18
Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 233,071 0 19,961 12,069 3,334
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:57 AM
Page C-156
Total G&A Admin Building District Court Co-op Extension
Inbound - Facilities Mgmt 101-265-2601: Specific Serv 68,658 0 3,400 0 0
Reallocate Admin Costs (456) 62 16 4
Unallocated Costs (6,204,099) 0 0 0 0
1st Allocation 7,362,354 0 772,543 273,167 53,161
Allocation Step 2Inbound - Central Services: Messenger Serv 1,333 0 0 0 0
Inbound - Central Services: Printing Serv 1,646 0 0 0 0
Inbound - Central Services: Postage 1,300 0 1,300 0 0Inbound - Information Technology: Dedicated Serv 16,074 0 0 0 0
Inbound - Information Technology: File Serv Admin 645 0 0 44 0
Inbound - Information Technology: File Serv Sheri 485 0 0 0 0
Inbound - Information Technology: File Serv Justi 104 0 0 104 0
Inbound - Information Technology: Justice System 5,472 0 0 1,172 0
Inbound - Information Technology 62,775 0 0 8,958 0Inbound - I.T. Fiscal/HR/Phone System: Accounting 20,505 44 1,403 2,263 889
Inbound - I.T. Fiscal/HR/Phone System: Payroll 18,120 0 0 1,632 0
Inbound - I.T. Fiscal/HR/Phone System: Telephone Supt 4,237 0 0 0 0
Inbound - Fiscal Services 101-191: Accounting 6,103 4 361 817 215
Inbound - Fiscal Services 101-191: Payroll 908 0 0 80 0
Inbound - Fiscal Services 101-191: Budgeting 2,187 19 132 352 57
Inbound - Administrator 101-172: County Admin 5,768 0 0 516 0
Inbound - Human Resources 101-270: Human Resources 5,283 0 0 467 0
Inbound - Human Resources 101-270: Labor Relations 767 0 0 42 0
Inbound - Purchasing 101-233: Purch General 6,203 38 864 163 54
Inbound - Treasurer 101-253: Actng/Banking 1,217 2 99 101 54
Inbound - Treasurer 101-253: Receipt Posting 535 0 32 1 2
Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 96,518 0 8,265 4,995 1,371
Reallocate Admin Costs (107) 13 3 0
Unallocated Costs (509) 0 0 0 0
2nd Allocation 257,676 0 12,469 21,710 2,642
Total For Building & Grounds
Schedule .3 Total 7,620,030 0 785,012 294,877 55,803
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:57 AM
Page C-157
82 Ionia Courthouse Courtroom/Trans Info Tech Bldg HSC Direct
Wages & Benefits
SALARIES & WAGES 0 0 0 0 0
FRINGE BENEFITS 0 0 0 0 0
Other Expense & Cost
101-265-2602 0 0 0 0 0
101-265-2603 0 0 0 0 0
101-265-2604 0 0 0 0 0
101-265-2605 784,780 0 0 0 0
101-265-2606 40,108 2,411,929 1,269,328 0 0
101-265-2607 0 0 0 124,521 0
101-265-2608 0 0 0 0 0
101-265-2609 0 0 0 0 736,887
101-265-2615 0 0 0 0 0
101-265-2616 0 0 0 0 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Parking Revenue (68,541) 0 0 0 0
Reimbursement (840) (340) 0 0 (1,842)
Security Admin 14,629 24,446 70,332 0 0
Functional Cost 770,136 2,436,035 1,339,660 124,521 735,045
Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 22,447 54,391 0 0 0
Inbound - Equipment Depreciation: Expendable Eq 0 214,486 0 0 0
Inbound - Fiscal Services 101-191: Accounting 8,223 10,488 1,797 1,570 0
Inbound - Fiscal Services 101-191: Payroll 734 2,009 1,479 0 0
Inbound - Fiscal Services 101-191: Budgeting 3,824 3,268 1,195 797 0
Inbound - Fiscal Services 101-191: Audit Services 645 915 69 168 0
Inbound - Administrator 101-172: County Admin 4,713 12,914 9,510 0 0
Inbound - Human Resources 101-270: Human Resources 5,761 15,787 11,628 0 0
Inbound - Human Resources 101-270: Labor Relations 402 1,926 2,401 0 0
Inbound - Human Resources 101-270: Term Payoff 1,496 2,563 5,752 0 0
Inbound - Purchasing 101-233: Purch General 3,972 19,733 33 836 0
Inbound - Treasurer 101-253: Actng/Banking 1,358 2,116 0 437 0
Inbound - Treasurer 101-253: Receipt Posting 646 379 0 9 0
Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 46,377 103,155 0 5,172 0
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:57 AM
Page C-158
82 Ionia Courthouse Courtroom/Trans Info Tech Bldg HSC Direct
Inbound - Facilities Mgmt 101-265-2601: Specific Serv 64,480 650 0 0 0
Reallocate Admin Costs 72 220 0 11 0
Unallocated Costs 0 0 0 0 0
1st Allocation 935,286 2,881,035 1,373,524 133,521 735,045
Allocation Step 2Inbound - Central Services: Messenger Serv 0 0 0 0 0
Inbound - Central Services: Printing Serv 0 1,618 0 0 0
Inbound - Central Services: Postage 0 0 0 0 0Inbound - Information Technology: Dedicated Serv 0 8,027 8,047 0 0
Inbound - Information Technology: File Serv Admin 138 325 0 0 0
Inbound - Information Technology: File Serv Sheri 44 0 441 0 0
Inbound - Information Technology: File Serv Justi 0 0 0 0 0
Inbound - Information Technology: Justice System 388 0 3,912 0 0
Inbound - Information Technology 8,958 15,702 22,438 0 0Inbound - I.T. Fiscal/HR/Phone System: Accounting 3,870 5,482 416 1,005 0
Inbound - I.T. Fiscal/HR/Phone System: Payroll 2,568 7,035 5,180 0 0
Inbound - I.T. Fiscal/HR/Phone System: Telephone Supt 455 3,405 0 0 0
Inbound - Fiscal Services 101-191: Accounting 1,220 1,601 263 231 0
Inbound - Fiscal Services 101-191: Payroll 126 360 259 0 0
Inbound - Fiscal Services 101-191: Budgeting 487 391 140 94 0
Inbound - Administrator 101-172: County Admin 815 2,248 1,650 0 0
Inbound - Human Resources 101-270: Human Resources 741 2,080 1,508 0 0
Inbound - Human Resources 101-270: Labor Relations 48 259 336 0 0
Inbound - Purchasing 101-233: Purch General 714 3,629 5 148 0
Inbound - Treasurer 101-253: Actng/Banking 212 359 0 66 0
Inbound - Treasurer 101-253: Receipt Posting 102 59 0 1 0
Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 19,203 42,746 0 2,133 0
Reallocate Admin Costs 15 60 0 3 0
Unallocated Costs 0 0 0 0 0
2nd Allocation 40,104 95,386 44,595 3,681 0
Total For Building & Grounds
Schedule .3 Total 975,390 2,976,421 1,418,119 137,202 735,045
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:57 AM
Page C-159
HSC Indirect Juvenile Detent South Clinic Veterans Non Allocated**
Wages & Benefits
SALARIES & WAGES 0 0 0 0 0
FRINGE BENEFITS 0 0 0 0 0
Other Expense & Cost
101-265-2602 0 0 0 0 0
101-265-2603 0 0 0 0 0
101-265-2604 0 0 0 0 0
101-265-2605 0 0 0 0 0
101-265-2606 0 0 0 0 4,359,454
101-265-2607 0 0 0 0 0
101-265-2608 0 0 0 0 13,183
101-265-2609 0 0 0 0 1,829,897
101-265-2615 0 35,000 0 0 0
101-265-2616 0 0 0 27,491 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Parking Revenue 0 0 0 0 0
Reimbursement 0 0 0 0 0
Security Admin 0 0 0 0 0
Functional Cost 0 35,000 0 27,491 6,202,534
Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 0 0 0 0 0
Inbound - Equipment Depreciation: Expendable Eq 0 65,540 4,500 0 0
Inbound - Fiscal Services 101-191: Accounting 7,405 0 0 1,429 581
Inbound - Fiscal Services 101-191: Payroll 486 0 0 0 0
Inbound - Fiscal Services 101-191: Budgeting 3,188 0 0 558 558
Inbound - Fiscal Services 101-191: Audit Services 666 1 0 139 51
Inbound - Administrator 101-172: County Admin 3,126 0 0 0 0
Inbound - Human Resources 101-270: Human Resources 3,822 0 0 0 0
Inbound - Human Resources 101-270: Labor Relations 624 0 0 0 0
Inbound - Human Resources 101-270: Term Payoff 874 0 0 0 0
Inbound - Purchasing 101-233: Purch General 3,038 0 0 185 88
Inbound - Treasurer 101-253: Actng/Banking 1,593 0 0 362 172
Inbound - Treasurer 101-253: Receipt Posting 1,838 0 0 9 111
Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 41,404 0 0 1,599 0
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:57 AM
Page C-160
HSC Indirect Juvenile Detent South Clinic Veterans Non Allocated**
Inbound - Facilities Mgmt 101-265-2601: Specific Serv 0 0 0 128 0
Reallocate Admin Costs 63 2 0 2 4
Unallocated Costs 0 0 0 0 (6,204,099)
1st Allocation 68,127 100,543 4,500 31,902 0
Allocation Step 2Inbound - Central Services: Messenger Serv 1,333 0 0 0 0
Inbound - Central Services: Printing Serv 28 0 0 0 0
Inbound - Central Services: Postage 0 0 0 0 0Inbound - Information Technology: Dedicated Serv 0 0 0 0 0
Inbound - Information Technology: File Serv Admin 138 0 0 0 0
Inbound - Information Technology: File Serv Sheri 0 0 0 0 0
Inbound - Information Technology: File Serv Justi 0 0 0 0 0
Inbound - Information Technology: Justice System 0 0 0 0 0
Inbound - Information Technology 6,719 0 0 0 0Inbound - I.T. Fiscal/HR/Phone System: Accounting 3,995 0 0 834 304
Inbound - I.T. Fiscal/HR/Phone System: Payroll 1,705 0 0 0 0
Inbound - I.T. Fiscal/HR/Phone System: Telephone Supt 377 0 0 0 0
Inbound - Fiscal Services 101-191: Accounting 1,097 0 0 211 83
Inbound - Fiscal Services 101-191: Payroll 83 0 0 0 0
Inbound - Fiscal Services 101-191: Budgeting 383 0 0 66 66
Inbound - Administrator 101-172: County Admin 539 0 0 0 0
Inbound - Human Resources 101-270: Human Resources 487 0 0 0 0
Inbound - Human Resources 101-270: Labor Relations 82 0 0 0 0
Inbound - Purchasing 101-233: Purch General 544 0 0 32 12
Inbound - Treasurer 101-253: Actng/Banking 245 0 0 54 25
Inbound - Treasurer 101-253: Receipt Posting 318 0 0 1 19
Inbound - Facilities Mgmt 101-265-2601: Facility Mgmt 17,147 0 0 658 0
Reallocate Admin Costs 13 0 0 0 0
Unallocated Costs 0 0 0 0 (509)
2nd Allocation 35,233 0 0 1,856 0
Total For Building & Grounds
Schedule .3 Total 103,360 100,543 4,500 33,758 0
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:57 AM
Page C-161
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 4,028 11.308889 87,366 87,366 87,366
Administrator 101-172 5,097 14.310180 110,565 110,565 110,565
Human Resources 101-270 3,760 10.556460 81,553 81,553 81,553
Purchasing 101-233 1,152 3.234320 24,985 24,985 24,985
Treasurer 101-253 3,015 8.464821 65,393 65,393 65,393
Facilities Mgmt 101-265-2601 1,365 3.832332 29,604 29,604 29,604
Central Services 3,450 9.686114 74,829 74,829 2,501 77,330
Information Technology 733 2.057948 15,896 15,896 525 16,421
Commissioners 2,960 8.310405 64,201 64,201 2,148 66,349
County Clerk 3,154 8.855073 68,407 68,407 2,283 70,690
Equalization 3,739 10.497501 81,100 81,100 2,722 83,822
Reg of Deeds 2,382 6.687630 51,663 51,663 1,725 53,388
Risk Managment 783 2.198327 16,981 16,981 565 17,546
Schedule .4 Total for Admin Building 35,618 100.000000 772,543 772,543 12,469 785,012
Schedule 9.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - Admin Building
Page C-162
Allocation Basis: Direct allocation to District Court
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
District Court 100 100.000000 273,167 273,167 21,710 294,877
Schedule .4 Total for District Court 100 100.000000 273,167 273,167 21,710 294,877
Schedule 9.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - District Court
Page C-163
Allocation Basis: Direct allocation to Co-op Extension
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Co-op Extension 100 100.000000 53,161 53,161 2,642 55,803
Schedule .4 Total for Co-op Extension 100 100.000000 53,161 53,161 2,642 55,803
Schedule 9.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - Co-op Extension
Page C-164
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Probation CC 17,295 16.462492 153,970 153,970 6,596 160,566
F.O.C. 23,703 22.562038 211,018 211,018 9,046 220,064
Prosecutor 11,500 10.946439 102,380 102,380 4,391 106,771
Pros Atty CRP 5,556 5.288558 49,462 49,462 2,113 51,575
Pros Atty IV-E 2,638 2.511018 23,483 23,483 1,003 24,486
Pros Atty CVR 2,586 2.461521 23,022 23,022 984 24,006
283-694 CDBG Admin 829 0.789095 7,377 7,377 312 7,689
283-691 HOME 188 0.178950 1,671 1,671 68 1,739
283-694 CDBG HR 239 0.227496 2,125 2,125 85 2,210
283-694 CDBG LGA 8 0.007615 71 71 2 73
283-695 6950 COC 19 0.018085 167 167 6 173
283-695 6951 COC 31 0.029508 275 275 9 284
Housing Commissn 1,631 1.552491 14,518 14,518 619 15,137
Non Allocated 38,834 36.964694 345,747 (21,721) 324,026 14,870 338,896
Schedule .4 Total for 82 Ionia 105,057 100.000000 935,286 (21,721) 913,565 40,104 953,669
Direct Billed 21,721 21,721 21,721
Schedule .3 Total for 82 Ionia 105,057 100.000000 0 935,286 40,104 975,390
Schedule 9.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - 82 Ionia
Page C-165
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Circuit Court 103,550 49.863963 1,436,607 1,436,607 47,603 1,484,210
Circuit Court Svcs 5,515 2.655720 76,513 76,513 2,528 79,041
Probate Court 14,535 6.999254 201,651 201,651 6,668 208,319
Probation CC 512 0.246551 7,102 7,102 227 7,329
F.O.C. 974 0.469025 13,509 13,509 444 13,953
Clerk Circuit Ct 8,023 3.863434 111,305 111,305 3,679 114,984
Prosecutor 5,826 2.805480 80,826 80,826 2,675 83,501
SP Comm. Correct 368 0.177208 5,103 5,103 158 5,261
Non Allocated 68,362 32.919365 948,419 948,419 31,404 979,823
Schedule .4 Total for Courthouse 207,665 100.000000 2,881,035 2,881,035 95,386 2,976,421
Schedule 9.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - Courthouse
Page C-166
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Circuit Court 103,550 49.863963 684,896 684,896 22,250 707,146
Circuit Court Svcs 5,515 2.655720 36,475 36,475 1,181 37,656
Probate Court 14,535 6.999254 96,137 96,137 3,117 99,254
Probation CC 512 0.246551 3,386 3,386 108 3,494
Clerk Circuit Ct 8,023 3.863434 53,066 53,066 1,725 54,791
Prosecutor 5,826 2.805480 38,534 38,534 1,253 39,787
SP Comm. Correct 368 0.177208 2,433 2,433 74 2,507
Non Allocated 69,336 33.388390 458,597 458,597 14,887 473,484
Schedule .4 Total for Courtroom/Trans 207,665 100.000000 1,373,524 1,373,524 44,595 1,418,119
Schedule 9.4.6
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - Courtroom/Trans
Page C-167
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Information Technology 17,107 100.000000 133,521 133,521 3,681 137,202
Schedule .4 Total for Info Tech Bldg 17,107 100.000000 133,521 133,521 3,681 137,202
Schedule 9.4.7
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - Info Tech Bldg
Page C-168
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
ACSET 20,888 15.258075 112,154 (102,999) 9,155 9,155
Health 4,969 3.629710 26,680 (24,824) 1,856 1,856
283-694 CDBG Admin 116 0.084735 623 623 623
283-691 HOME 26 0.018992 140 140 140
283-694 CDBG HR 33 0.024106 177 177 177
283-694 CDBG LGA 1 0.000730 5 5 5
283-695 6950 COC 3 0.002191 16 16 16
283-695 6951 COC 4 0.002922 21 21 21
Housing Commissn 421 0.307528 2,260 2,260 2,260
Community Action 2,563 1.872197 13,761 13,761 13,761
HHS Bldg Direct 107,874 78.798814 579,208 579,208 579,208
Schedule .4 Total for HSC Direct 136,898 100.000000 735,045 (127,823) 607,222 0 607,222
Direct Billed 127,823 127,823 127,823
Schedule .3 Total for HSC Direct 136,898 100.000000 0 735,045 0 735,045
Schedule 9.4.8
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - HSC Direct
Page C-169
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
ACSET 20,888 15.258075 10,390 10,390 5,373 15,763
Health 4,969 3.629710 2,474 2,474 1,273 3,747
283-694 CDBG Admin 116 0.084735 56 56 26 82
283-691 HOME 26 0.018992 12 12 6 18
283-694 CDBG HR 33 0.024106 16 16 6 22
283-695 6950 COC 3 0.002191 1 1 1
283-695 6951 COC 4 0.002922 1 1 1
Housing Commissn 421 0.307528 208 208 104 312
Community Action 2,563 1.872197 1,276 1,276 658 1,934
HHS Bldg Indir. 107,874 78.798814 53,693 53,693 27,787 81,480
Schedule .4 Total for HSC Indirect 136,897 99.999270 68,127 68,127 35,233 103,360
Schedule 9.4.9
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - HSC Indirect
Page C-170
Allocation Basis: Direct allocation to Juvenile Detention
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
CCF JD Fac Mgmt 100 100.000000 100,543 100,543 100,543
Schedule .4 Total for Juvenile Detent 100 100.000000 100,543 100,543 0 100,543
Schedule 9.4.10
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - Juvenile Detent
Page C-171
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
H-Clinic N&S 10,718 66.476462 2,991 2,991 2,991
MCDC 5,405 33.523538 1,509 1,509 1,509
Schedule .4 Total for South Clinic 16,123 100.000000 4,500 4,500 0 4,500
Schedule 9.4.11
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - South Clinic
Page C-172
Allocation Basis: Assigned square footage by department
Allocation Source: Facilities Management
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Veteran's Millage 5,292 100.000000 31,902 (27,491) 4,411 1,856 6,267
Schedule .4 Total for Veterans 5,292 100.000000 31,902 (27,491) 4,411 1,856 6,267
Direct Billed 27,491 27,491 27,491
Schedule .3 Total for Veterans 5,292 100.000000 0 31,902 1,856 33,758
Schedule 9.4.12
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Activity - Veterans
Page C-173
Receiving Department Total Admin Building District Court Co-op Extension 82 Ionia
Fiscal Services 101-191 87,366 87,366 0 0 0
Administrator 101-172 110,565 110,565 0 0 0
Human Resources 101-270 81,553 81,553 0 0 0
Purchasing 101-233 24,985 24,985 0 0 0
Treasurer 101-253 65,393 65,393 0 0 0
Facilities Mgmt 101-265-2601 29,604 29,604 0 0 0
Central Services 77,330 77,330 0 0 0
Information Technology 153,623 16,421 0 0 0
Commissioners 66,349 66,349 0 0 0
Circuit Court 2,191,356 0 0 0 0
Circuit Court Svcs 116,697 0 0 0 0
District Court 294,877 0 294,877 0 0
Probate Court 307,573 0 0 0 0
Probation CC 171,389 0 0 0 160,566
F.O.C. 234,017 0 0 0 220,064
County Clerk 70,690 70,690 0 0 0
Clerk Circuit Ct 169,775 0 0 0 0
Equalization 83,822 83,822 0 0 0
Prosecutor 230,059 0 0 0 106,771
Pros Atty CRP 51,575 0 0 0 51,575
Pros Atty IV-E 24,486 0 0 0 24,486
Pros Atty CVR 24,006 0 0 0 24,006
Reg of Deeds 53,388 53,388 0 0 0
Co-op Extension 55,803 0 0 55,803 0
ACSET 24,918 0 0 0 0
Health 5,603 0 0 0 0
H-Clinic N&S 2,991 0 0 0 0
MCDC 1,509 0 0 0 0
283-694 CDBG Admin 8,394 0 0 0 7,689
283-691 HOME 1,897 0 0 0 1,739
283-694 CDBG HR 2,409 0 0 0 2,210
283-694 CDBG LGA 78 0 0 0 73
283-695 6950 COC 190 0 0 0 173
283-695 6951 COC 306 0 0 0 284
Housing Commissn 17,709 0 0 0 15,137
Community Action 15,695 0 0 0 0
HHS Bldg Direct 579,208 0 0 0 0
HHS Bldg Indir. 81,480 0 0 0 0
CCF JD Fac Mgmt 100,543 0 0 0 0
Veteran's Millage 6,267 0 0 0 0
SP Comm. Correct 7,768 0 0 0 0
Risk Managment 17,546 17,546 0 0 0
Non Allocated 1,792,203 0 0 0 338,896
Direct Bill 177,035 0 0 0 21,721
Total 7,620,030 785,012 294,877 55,803 975,390
Schedule 9.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Page C-174
Receiving Department Courthouse Courtroom/Trans Info Tech Bldg HSC Direct HSC Indirect
Fiscal Services 101-191 0 0 0 0 0
Administrator 101-172 0 0 0 0 0
Human Resources 101-270 0 0 0 0 0
Purchasing 101-233 0 0 0 0 0
Treasurer 101-253 0 0 0 0 0
Facilities Mgmt 101-265-2601 0 0 0 0 0
Central Services 0 0 0 0 0
Information Technology 0 0 137,202 0 0
Commissioners 0 0 0 0 0
Circuit Court 1,484,210 707,146 0 0 0
Circuit Court Svcs 79,041 37,656 0 0 0
District Court 0 0 0 0 0
Probate Court 208,319 99,254 0 0 0
Probation CC 7,329 3,494 0 0 0
F.O.C. 13,953 0 0 0 0
County Clerk 0 0 0 0 0
Clerk Circuit Ct 114,984 54,791 0 0 0
Equalization 0 0 0 0 0
Prosecutor 83,501 39,787 0 0 0
Pros Atty CRP 0 0 0 0 0
Pros Atty IV-E 0 0 0 0 0
Pros Atty CVR 0 0 0 0 0
Reg of Deeds 0 0 0 0 0
Co-op Extension 0 0 0 0 0
ACSET 0 0 0 9,155 15,763
Health 0 0 0 1,856 3,747
H-Clinic N&S 0 0 0 0 0
MCDC 0 0 0 0 0
283-694 CDBG Admin 0 0 0 623 82
283-691 HOME 0 0 0 140 18
283-694 CDBG HR 0 0 0 177 22
283-694 CDBG LGA 0 0 0 5 0
283-695 6950 COC 0 0 0 16 1
283-695 6951 COC 0 0 0 21 1
Housing Commissn 0 0 0 2,260 312
Community Action 0 0 0 13,761 1,934
HHS Bldg Direct 0 0 0 579,208 0
HHS Bldg Indir. 0 0 0 0 81,480
CCF JD Fac Mgmt 0 0 0 0 0
Veteran's Millage 0 0 0 0 0
SP Comm. Correct 5,261 2,507 0 0 0
Risk Managment 0 0 0 0 0
Non Allocated 979,823 473,484 0 0 0
Direct Bill 0 0 0 127,823 0
Total 2,976,421 1,418,119 137,202 735,045 103,360
Schedule 9.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Page C-175
Receiving Department Juvenile Detent South Clinic Veterans
Fiscal Services 101-191 0 0 0
Administrator 101-172 0 0 0
Human Resources 101-270 0 0 0
Purchasing 101-233 0 0 0
Treasurer 101-253 0 0 0
Facilities Mgmt 101-265-2601 0 0 0
Central Services 0 0 0
Information Technology 0 0 0
Commissioners 0 0 0
Circuit Court 0 0 0
Circuit Court Svcs 0 0 0
District Court 0 0 0
Probate Court 0 0 0
Probation CC 0 0 0
F.O.C. 0 0 0
County Clerk 0 0 0
Clerk Circuit Ct 0 0 0
Equalization 0 0 0
Prosecutor 0 0 0
Pros Atty CRP 0 0 0
Pros Atty IV-E 0 0 0
Pros Atty CVR 0 0 0
Reg of Deeds 0 0 0
Co-op Extension 0 0 0
ACSET 0 0 0
Health 0 0 0
H-Clinic N&S 0 2,991 0
MCDC 0 1,509 0
283-694 CDBG Admin 0 0 0
283-691 HOME 0 0 0
283-694 CDBG HR 0 0 0
283-694 CDBG LGA 0 0 0
283-695 6950 COC 0 0 0
283-695 6951 COC 0 0 0
Housing Commissn 0 0 0
Community Action 0 0 0
HHS Bldg Direct 0 0 0
HHS Bldg Indir. 0 0 0
CCF JD Fac Mgmt 100,543 0 0
Veteran's Millage 0 0 6,267
SP Comm. Correct 0 0 0
Risk Managment 0 0 0
Non Allocated 0 0 0
Direct Bill 0 0 27,491
Total 100,543 4,500 33,758
Schedule 9.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Building & Grounds
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:56 AM
Page C-176
The Central Services Department provides messenger, reproduction, mailing, and microfilm
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.
Messenger Service - Intra-departmental mail and delivery services are provided to all County
departments on a regularly scheduled basis. The cost of this service is allocated to the various
departments based on the number of stops made during a week as indicated on the messenger's route
schedule.
Printing Services - The department provides photo reproduction, offset printing, collating, and
binding services for all County departments. Charges for services are recorded as offsets to expenses of
the department. The basis of allocation is the dollar amount of direct billings by benefiting department.
Mail Service - Central Services processes mail for many County departments. Services include
sorting, metering, and sealing outgoing mail. Departments are charged directly for actual postage
consumed. Costs related to mailing services have been allocated to the user departments based on
postage charges.
Microfilm Services - The Central Services Department provides microfilm services to both
County departments and various private abstract companies. No charges were made to the County
departments for providing this service. The plan allocates the cost of the microfilm function to the various
users based on the number of frames shot. The revenue from the Non-General Fund agencies has been
shown as direct billings.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Central Services
Page C-177
Records Retention - The Central Services Department stores records for different County
departments. This cost is allocated based on the number of boxes and books stored by each department.
Postage – this activity identifies specific postage cost that has been allocated directly to the
benefiting departments based on each departments share of the specific postage charges.
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 and 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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Central Services
Page C-178
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 808,290 808,290
Cost Adjustments:
Revenue -186,665
Storage Bldg Depr 9,747
Total Departmental Cost Adjustments: -176,918 -176,918
Inbound Costs:
Building Depreciation 6,143 6,143
Equipment Depreciation 3,938 3,938
Fiscal Services 101-191 26,742 2,879 29,621
Administrator 101-172 5,239 904 6,143
Human Resources 101-270 9,315 978 10,293
Purchasing 101-233 1,808 322 2,130
Treasurer 101-253 3,374 544 3,918
Building & Grounds 74,829 2,501 77,330
Central Services 2,887 2,887
Fleet Services 912 912
Information Technology 21,572 21,572
I.T. Fiscal/HR/Phone System 7,439 7,439
Total Allocated Additions: 131,388 40,938 172,326 172,326
Total To Be Allocated: 762,760 40,938 803,698
Schedule 10.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:58 AM
Page C-179
Total G&A Messenger Serv Printing Serv Mail Services
Wages & Benefits
SALARIES & WAGES 355,313 71,598 47,951 105,528 42,231
FRINGE BENEFITS 163,516 32,948 22,075 48,549 19,442
Other Expense & Cost
Office Supplies 2,319 467 313 688 276
Mail/Postage 20,431 255 0 0 18,876
Operating Supplies 72,752 0 0 47,397 3,262
Telephone 1,378 278 186 408 164
Travel 3,600 725 486 1,070 428
Repair & Maint 5,003 0 0 1,270 0
Equipment Rental 177,229 0 0 164,496 12,733
Insurance 2,504 505 338 742 298
Software 4,245 0 0 4,245 0
Departmental Total
Expenditures Per Financial Statement 808,290
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Revenue (186,665) 0 0 (186,665) 0
Storage Bldg Depr 9,747 0 0 0 0
Functional Cost 631,372 106,776 71,349 187,728 97,710
Allocation Step 1Inbound - Building Depreciation: Co Admin Bldg 6,143 1,250 837 1,843 737
Inbound - Equipment Depreciation: Equipment Depr 3,938 1,733 0 459 889
Inbound - Building & Grounds 74,829 15,227 10,196 22,448 8,981
Inbound - All Others 46,478 9,364 6,273 13,813 5,527
Reallocate Admin Costs (134,350) 22,707 49,981 20,004
Unallocated Costs 0 0 0 0 0
1st Allocation 762,760 0 111,362 276,272 133,848
Allocation Step 2
Inbound - Building & Grounds 2,501 503 338 767 298
Inbound - All Others 38,437 7,704 5,158 11,600 4,537
Reallocate Admin Costs (8,207) 1,387 3,066 1,216
Unallocated Costs 0 0 0 0 0
2nd Allocation 40,938 0 6,883 15,433 6,051
Total For Central Services
Schedule .3 Total 803,698 0 118,245 291,705 139,899
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Page C-180
Microfilm Records Retent. Postage
Wages & Benefits
SALARIES & WAGES 84,531 3,474 0
FRINGE BENEFITS 38,900 1,602 0
Other Expense & Cost
Office Supplies 552 23 0
Mail/Postage 0 0 1,300
Operating Supplies 18,157 3,936 0
Telephone 328 14 0
Travel 856 35 0
Repair & Maint 3,733 0 0
Equipment Rental 0 0 0
Insurance 596 25 0
Software 0 0 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0
Cost Adjustments
Revenue 0 0 0
Storage Bldg Depr 0 9,747 0
Functional Cost 147,653 18,856 1,300
Allocation Step 1Inbound - Building Depreciation: Co Admin Bldg 1,476 0 0
Inbound - Equipment Depreciation: Equipment Depr 857 0 0
Inbound - Building & Grounds 17,977 0 0
Inbound - All Others 11,050 451 0
Reallocate Admin Costs 40,020 1,638 0
Unallocated Costs 0 0 0
1st Allocation 219,033 20,945 1,300
Allocation Step 2
Inbound - Building & Grounds 595 0 0
Inbound - All Others 9,081 357 0
Reallocate Admin Costs 2,443 95 0
Unallocated Costs 0 0 0
2nd Allocation 12,119 452 0
Total For Central Services
Schedule .3 Total 231,152 21,397 1,300
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Page C-181
Allocation Basis: Number of weekly stops by department
Allocation Source: Messenger pickup delivery schedule
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 10 2.398082 2,666 2,666 2,666
Administrator 101-172 10 2.398082 2,666 2,666 2,666
Human Resources 101-270 10 2.398082 2,666 2,666 2,666
Purchasing 101-233 10 2.398082 2,666 2,666 2,666
Treasurer 101-253 10 2.398082 2,666 2,666 2,666
Facilities Mgmt 101-265-2601 10 2.398082 2,666 2,666 2,666
Building & Grounds 5 1.199041 1,333 1,333 1,333
Central Services 10 2.398082 2,666 2,666 2,666
Fleet Services 5 1.199041 1,333 1,333 91 1,424
Information Technology 10 2.398082 2,666 2,666 187 2,853
Commissioners 10 2.398082 2,666 2,666 187 2,853
Circuit Court 15 3.597111 4,002 4,002 752 4,754
Circuit Court Svcs 15 3.597122 4,166 4,166 288 4,454
District Court 15 3.597122 4,002 4,002 288 4,290
Probate Court 15 3.597122 4,002 4,002 288 4,290
Cir Ct Referee 15 3.597122 4,002 4,002 288 4,290
Probation CC 10 2.398082 2,666 2,666 187 2,853
F.O.C. 10 2.398082 2,666 2,666 187 2,853
County Clerk 10 2.398082 2,666 2,666 187 2,853
Clerk Circuit Ct 15 3.597122 4,002 4,002 288 4,290
Equalization 10 2.398082 2,666 2,666 187 2,853
Prosecutor 10 2.398082 2,666 2,666 187 2,853
Pros Atty CRP 10 2.398082 2,666 2,666 187 2,853
Pros Atty CVR 15 3.597122 4,002 4,002 288 4,290
Reg of Deeds 10 2.398082 2,666 2,666 187 2,853
Co-op Extension 5 1.199041 1,333 1,333 91 1,424
Drain Commissioner 5 1.199041 1,333 1,333 91 1,424
Sheriff 10 2.398082 2,666 2,666 187 2,853
Jail 5 1.199041 1,333 1,333 91 1,424
Road Comm 5 1.199041 1,333 1,333 91 1,424
Parks & Rec 5 1.199041 1,333 1,333 91 1,424
Health 10 2.398082 2,666 2,666 187 2,853
H-Animal Control 5 1.199041 1,333 1,333 91 1,424
283-694 CDBG Admin 10 2.398082 2,666 2,666 187 2,853
Housing Commissn 10 2.398082 2,666 2,666 187 2,853
CCF IHC ASO 5 1.199041 1,333 1,333 91 1,424
CCF IHC CP 5 1.199041 1,333 1,333 91 1,424
CCF JD Juve Det 5 1.199041 1,333 1,333 91 1,424
Veteran's Millage 5 1.199041 1,333 1,333 91 1,424
SP Comm. Correct 15 3.597122 4,002 4,002 288 4,290
DPW Admin & Fin 5 1.199041 1,333 1,333 91 1,424
DPW WTE 5 1.199041 1,333 1,333 91 1,424
DPW Mat. Recycle 5 1.199041 1,333 1,333 91 1,424
Aeronautics 5 1.199041 1,333 1,333 91 1,424
Risk Managment 10 2.398082 2,666 2,666 187 2,853
Non Allocated 7 1.678657 1,868 1,868 132 2,000
Schedule .4 Total for Messenger Serv 417 100.000000 111,362 111,362 6,883 118,245
Schedule 10.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:58 AM
Activity - Messenger Serv
Page C-182
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 1,614.17 0.896107 2,471 2,471 2,471
Administrator 101-172 1,911.68 1.061270 2,928 2,928 2,928
Human Resources 101-270 7,212.30 4.003910 11,056 11,056 11,056
Purchasing 101-233 406.40 0.225613 622 622 622
Treasurer 101-253 2,372.30 1.316983 3,633 3,633 3,633
Facilities Mgmt 101-265-2601 94.52 0.052473 143 143 143
Building & Grounds 1,073.60 0.596009 1,646 1,646 1,646
Central Services 70.50 0.039138 106 106 106
Information Technology 89.70 0.049797 134 134 6 140
Commissioners 2,756.38 1.530205 4,223 4,223 243 4,466
Circuit Court 11,462.74 6.363544 17,577 17,577 1,054 18,631
Circuit Court Svcs 893.62 0.496093 1,368 1,368 72 1,440
District Court 839.38 0.465982 1,286 1,286 68 1,354
Probate Court 435.85 0.241962 667 667 34 701
Cir Ct Referee 32.02 0.017776 46 46 1 47
F.O.C. 9,391.76 5.213838 14,400 14,400 863 15,263
Elections 1,077.85 0.598369 1,652 1,652 91 1,743
County Clerk 5,160.94 2.865097 7,911 7,911 467 8,378
Concealed Pistol 807.17 0.448101 1,236 1,236 64 1,300
Clerk Circuit Ct 907.11 0.503582 1,388 1,388 76 1,464
Equalization 3,108.24 1.725540 4,763 4,763 275 5,038
Prosecutor 3,648.77 2.025616 5,593 5,593 325 5,918
Pros Atty CRP 509.21 0.282688 778 778 39 817
Pros Atty IV-E 68.52 0.038039 103 103 3 106
Pros Atty CVR 2,412.19 1.339128 3,696 3,696 210 3,906
Reg of Deeds 51.23 0.028440 76 76 2 78
Co-op Extension 6,196.54 3.440011 9,496 9,496 561 10,057
Drain Commissioner 109.12 0.060578 165 165 7 172
Sheriff 7,845.27 4.355304 12,028 12,028 720 12,748
Marine 79.80 0.044301 120 120 5 125
Jail 8,732.16 4.847661 13,387 13,387 800 14,187
Medical Examiner 517.02 0.287024 790 790 39 829
Human Services 19.13 0.010620 28 28 1 29
Guardianship 67.00 0.037195 102 102 3 105
Zoo 244.64 0.135812 376 376 16 392
Road Comm 121.72 0.067573 184 184 8 192
Parks & Rec 973.24 0.540294 1,490 1,490 82 1,572
Health 27,957.79 15.520775 42,874 42,874 2,612 45,486
H-Animal Control 1,443.82 0.801537 2,213 2,213 124 2,337
ROD Automation 25,875.90 14.365014 39,682 39,682 2,406 42,088
Sh Narcotics Shr 225.94 0.125431 346 346 15 361
283-694 CDBG Admin 263.75 0.146421 404 404 18 422
Housing Commissn 965.02 0.535731 1,476 1,476 82 1,558
CCF IHC ASO 145.06 0.080530 220 220 10 230
CCF IHC CP 613.36 0.340507 938 938 49 987
CCF JD Juve Det 1,409.54 0.782507 2,160 2,160 119 2,279
Veteran's Millage 774.97 0.430225 1,190 1,190 61 1,251
SP Comm. Correct 282.53 0.156847 430 430 18 448
SP Ag Preservation 64.31 0.035702 97 97 3 100
Aeronautics 605.17 0.335960 927 927 49 976
Risk Managment 6.77 0.003758 9 9 9
Drain Revolving 97.33 0.054033 145 145 6 151
Schedule 10.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Activity - Printing Serv
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
Non Allocated 36,086.35 20.033349 55,493 55,493 3,726 59,219
Schedule .4 Total for Printing Serv 180,131.40 100.000000 276,272 276,272 15,433 291,705
Schedule 10.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Activity - Printing Serv
Page C-184
Allocation Basis: Dollar amount of postage charges by department
Allocation Source: Postage chargeback summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 7,282.17 2.416555 3,229 3,229 3,229
Administrator 101-172 494.86 0.164217 216 216 216
Human Resources 101-270 8,350.08 2.770936 3,705 3,705 3,705
Purchasing 101-233 170.07 0.056437 74 74 74
Treasurer 101-253 19,366.57 6.426707 8,597 8,597 8,597
Central Services 260.54 0.086459 115 115 115
Commissioners 483.26 0.160368 211 211 8 219
Circuit Court 54,343.99 18.033803 24,139 24,139 1,226 25,365
District Court 27,227.69 9.035384 12,090 12,090 614 12,704
Probate Court 2,158.07 0.716146 956 956 41 997
Probation CC 1,726.47 0.572921 764 764 34 798
F.O.C. 73,254.12 24.309042 32,626 32,626 1,864 34,490
Elections 1,852.66 0.614797 822 822 35 857
County Clerk 12,777.30 4.240088 5,673 5,673 280 5,953
Concealed Pistol 4,056.11 1.346001 1,799 1,799 83 1,882
Equalization 1,703.59 0.565329 754 754 33 787
Prosecutor 5,699.45 1.891336 2,530 2,530 119 2,649
Pros Atty CRP 16,220.81 5.382801 7,200 7,200 356 7,556
Pros Atty IV-E 675.77 0.224251 300 300 11 311
Pros Atty CVR 1,186.16 0.393622 525 525 21 546
Drain Commissioner 787.54 0.261342 348 348 12 360
Sheriff 8,993.09 2.984316 3,991 3,991 192 4,183
Medical Examiner 445.60 0.147870 195 195 7 202
Fire Prevention 24.23 0.008041 10 10 10
Parks & Rec 530.98 0.176203 234 234 9 243
Health 32,256.27 10.704095 14,325 14,325 726 15,051
H-Animal Control 231.29 0.076753 101 101 2 103
ROD Automation 8,583.10 2.848262 3,808 3,808 184 3,992
283-694 CDBG Admin 217.13 0.072054 95 95 2 97
Housing Commissn 5,660.23 1.878321 2,511 2,511 115 2,626
Community Action 625.60 0.207602 277 277 10 287
CCF JD Juve Det 118.48 0.039317 49 49 1 50
Veteran's Millage 1,460.68 0.484720 646 646 28 674
SP Comm. Correct 4.14 0.001374 1 1 1
SP Ag Preservation 406.64 0.134942 177 177 6 183
Drain Revolving 1,668.31 0.553621 739 739 32 771
Non Allocated 41.17 0.013662 16 16 16
Schedule .4 Total for Mail Services 301,344.22 99.999695 133,848 133,848 6,051 139,899
Schedule 10.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Activity - Mail Services
Page C-185
Allocation Basis: Number of frames processed by department
Allocation Source: Microfilm quarterly summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Probate Court 167,440 17.890571 39,186 39,186 2,168 41,354
Clerk Circuit Ct 196,486 20.994068 45,978 45,978 2,535 48,513
Reg of Deeds 571,986 61.115361 133,869 133,869 7,416 141,285
Schedule .4 Total for Microfilm 935,912 100.000000 219,033 219,033 12,119 231,152
Schedule 10.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Activity - Microfilm
Page C-186
Allocation Basis: Number of boxes and books stored by department
Allocation Source: Records storage summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Administrator 101-172 86 2.276939 476 476 476
Human Resources 101-270 312 8.260524 1,730 1,730 1,730
Treasurer 101-253 486 12.867355 2,695 2,695 2,695
Circuit Court 767 20.307123 4,274 4,274 171 4,445
Circuit Court Svcs 328 8.684141 1,818 1,818 46 1,864
District Court 162 4.289118 898 898 22 920
Probate Court 135 3.574265 748 748 15 763
Elections 15 0.397141 82 82 1 83
Clerk Circuit Ct 20 0.529521 109 109 1 110
Equalization 10 0.264760 54 54 1 55
Prosecutor 612 16.203336 3,391 3,391 88 3,479
Co-op Extension 6 0.158856 32 32 32
Drain Commissioner 8 0.211808 44 44 44
Sheriff 98 2.594652 542 542 12 554
Medical Examiner 119 3.150649 658 658 14 672
Zoo 1 0.026476 5 5 5
283-694 CDBG Admin 183 4.845115 1,014 1,014 24 1,038
Veteran's Millage 17 0.450093 93 93 1 94
SP Comm. Correct 12 0.317712 66 66 1 67
DPW Admin & Fin 399 10.563940 2,211 2,211 55 2,266
Risk Managment 1 0.026476 5 5 5
Schedule .4 Total for Records Retent. 3,777 100.000000 20,945 20,945 452 21,397
Schedule 10.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Activity - Records Retent.
Page C-187
Allocation Basis: Dollar amount of charges by department
Allocation Source: Paid Invoice
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Building & Grounds 1,300 100.000000 1,300 1,300 1,300
Schedule .4 Total for Postage 1,300 100.000000 1,300 1,300 0 1,300
Schedule 10.4.6
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Activity - Postage
Page C-188
Receiving Department Total Messenger Serv Printing Serv Mail Services Microfilm
Fiscal Services 101-191 8,366 2,666 2,471 3,229 0
Administrator 101-172 6,286 2,666 2,928 216 0
Human Resources 101-270 19,157 2,666 11,056 3,705 0
Purchasing 101-233 3,362 2,666 622 74 0
Treasurer 101-253 17,591 2,666 3,633 8,597 0
Facilities Mgmt 101-265-2601 2,809 2,666 143 0 0
Building & Grounds 4,279 1,333 1,646 0 0
Central Services 2,887 2,666 106 115 0
Fleet Services 1,424 1,424 0 0 0
Information Technology 2,993 2,853 140 0 0
Commissioners 7,538 2,853 4,466 219 0
Circuit Court 53,195 4,754 18,631 25,365 0
Circuit Court Svcs 7,758 4,454 1,440 0 0
District Court 19,268 4,290 1,354 12,704 0
Probate Court 48,105 4,290 701 997 41,354
Cir Ct Referee 4,337 4,290 47 0 0
Probation CC 3,651 2,853 0 798 0
F.O.C. 52,606 2,853 15,263 34,490 0
Elections 2,683 0 1,743 857 0
County Clerk 17,184 2,853 8,378 5,953 0
Concealed Pistol 3,182 0 1,300 1,882 0
Clerk Circuit Ct 54,377 4,290 1,464 0 48,513
Equalization 8,733 2,853 5,038 787 0
Prosecutor 14,899 2,853 5,918 2,649 0
Pros Atty CRP 11,226 2,853 817 7,556 0
Pros Atty IV-E 417 0 106 311 0
Pros Atty CVR 8,742 4,290 3,906 546 0
Reg of Deeds 144,216 2,853 78 0 141,285
Co-op Extension 11,513 1,424 10,057 0 0
Drain Commissioner 2,000 1,424 172 360 0
Sheriff 20,338 2,853 12,748 4,183 0
Marine 125 0 125 0 0
Jail 15,611 1,424 14,187 0 0
Medical Examiner 1,703 0 829 202 0
Human Services 29 0 29 0 0
Guardianship 105 0 105 0 0
Zoo 397 0 392 0 0
Road Comm 1,616 1,424 192 0 0
Fire Prevention 10 0 0 10 0
Parks & Rec 3,239 1,424 1,572 243 0
Health 63,390 2,853 45,486 15,051 0
H-Animal Control 3,864 1,424 2,337 103 0
ROD Automation 46,080 0 42,088 3,992 0
Sh Narcotics Shr 361 0 361 0 0
283-694 CDBG Admin 4,410 2,853 422 97 0
Housing Commissn 7,037 2,853 1,558 2,626 0
Community Action 287 0 0 287 0
CCF IHC ASO 1,654 1,424 230 0 0
CCF IHC CP 2,411 1,424 987 0 0
CCF JD Juve Det 3,753 1,424 2,279 50 0
Veteran's Millage 3,443 1,424 1,251 674 0
SP Comm. Correct 4,806 4,290 448 1 0
Schedule 10.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:58 AM
Page C-189
Receiving Department Total Messenger Serv Printing Serv Mail Services Microfilm
SP Ag Preservation 283 0 100 183 0
DPW Admin & Fin 3,690 1,424 0 0 0
DPW WTE 1,424 1,424 0 0 0
DPW Mat. Recycle 1,424 1,424 0 0 0
Aeronautics 2,400 1,424 976 0 0
Risk Managment 2,867 2,853 9 0 0
Drain Revolving 922 0 151 771 0
Non Allocated 61,235 2,000 59,219 16 0
Direct Bill 0 0 0 0 0
Total 803,698 118,245 291,705 139,899 231,152
Schedule 10.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:58 AM
Page C-190
Receiving Department Records Retent. Postage
Fiscal Services 101-191 0 0
Administrator 101-172 476 0
Human Resources 101-270 1,730 0
Purchasing 101-233 0 0
Treasurer 101-253 2,695 0
Facilities Mgmt 101-265-2601 0 0
Building & Grounds 0 1,300
Central Services 0 0
Fleet Services 0 0
Information Technology 0 0
Commissioners 0 0
Circuit Court 4,445 0
Circuit Court Svcs 1,864 0
District Court 920 0
Probate Court 763 0
Cir Ct Referee 0 0
Probation CC 0 0
F.O.C. 0 0
Elections 83 0
County Clerk 0 0
Concealed Pistol 0 0
Clerk Circuit Ct 110 0
Equalization 55 0
Prosecutor 3,479 0
Pros Atty CRP 0 0
Pros Atty IV-E 0 0
Pros Atty CVR 0 0
Reg of Deeds 0 0
Co-op Extension 32 0
Drain Commissioner 44 0
Sheriff 554 0
Marine 0 0
Jail 0 0
Medical Examiner 672 0
Human Services 0 0
Guardianship 0 0
Zoo 5 0
Road Comm 0 0
Fire Prevention 0 0
Parks & Rec 0 0
Health 0 0
H-Animal Control 0 0
ROD Automation 0 0
Sh Narcotics Shr 0 0
283-694 CDBG Admin 1,038 0
Housing Commissn 0 0
Community Action 0 0
CCF IHC ASO 0 0
CCF IHC CP 0 0
CCF JD Juve Det 0 0
Veteran's Millage 94 0
SP Comm. Correct 67 0
Schedule 10.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:58 AM
Page C-191
Receiving Department Records Retent. Postage
SP Ag Preservation 0 0
DPW Admin & Fin 2,266 0
DPW WTE 0 0
DPW Mat. Recycle 0 0
Aeronautics 0 0
Risk Managment 5 0
Drain Revolving 0 0
Non Allocated 0 0
Direct Bill 0 0
Total 21,397 1,300
Schedule 10.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation SummaryFor Department Central Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:58 AM
Page C-192
The County operates a garage for servicing County-owned vehicles. The service includes
preventive maintenance, repairs, and provision of fuel. Costs of the motor pool are a portion of the
operation costs incurred by the County departments in conducting their activities. The costs of Fleet
Services have been allocated as follows:
Fleet Services – This activity includes all the costs of maintaining the Fleet Services garage other
than the specific repair and maintenance identified in the remaining activities. The basis of allocation is
the dollar amount of fuel consumed by each department.
CC State – this activity includes both the costs and reimbursement associated with specific
vehicles that are charged back based on the current IRS mileage rate. Since the IRS rate is intended to
cover all vehicle operating expenses, the costs identified in this activity have not been allocated.
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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Fleet Services
Page C-193
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 514,604 514,604
Deductions:
Vehicles -70,567
Total Deductions: -70,567 -70,567
Cost Adjustments:
Reimbursement -176,706
Total Departmental Cost Adjustments: -176,706 -176,706
Inbound Costs:
Building Depreciation 20,718 20,718
Equipment Depreciation 31,652 31,652
Fiscal Services 101-191 33,127 3,676 36,803
Administrator 101-172 2,920 502 3,422
Human Resources 101-270 5,102 529 5,631
Purchasing 101-233 29,824 5,318 35,142
Treasurer 101-253 2,437 378 2,815
Facilities Mgmt 101-265-2601 3,737 68 3,805
Central Services 1,333 91 1,424
Fleet Services 19,291 19,291
Information Technology 19,009 19,009
I.T. Fiscal/HR/Phone System 7,493 7,493
Total Allocated Additions: 130,850 56,355 187,205 187,205
Total To Be Allocated: 398,181 56,355 454,536
Schedule 11.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Fleet Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:00 AM
Page C-194
Total G&A Fleet Services CC State**
Wages & Benefits
SALARIES & WAGES 197,023 0 197,023 0
FRINGE BENEFITS 82,411 0 82,411 0
Other Expense & Cost
Vehicle Supplies 34,150 0 34,150 0
Operating Expenses 12,779 0 12,779 0
Contractual Serv 1,788 0 1,788 0
Gas, Oil, Grease 40,735 0 18,130 22,605
Repair & Maint 53,802 0 53,802 0
Software 4,434 0 4,434 0
Insurance 9,250 0 7,956 1,294
Expendable Equip 7,665 0 7,665 0
*Vehicles 70,567 0 0 0
Sale of assets 0 0 0 0
Repair Services 0 0 (5,092) 5,092
Departmental Total
Expenditures Per Financial Statement 514,604
Deductions
*Total Disallowed Costs (70,567) 0 0 0
Cost Adjustments
Reimbursement (176,706) 0 (87,979) (88,727)
Functional Cost 267,331 0 327,067 (59,736)
Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 31,515 0 19,409 12,106
Inbound - All Others 99,335 0 99,335 0
Reallocate Admin Costs 0 0 0
Unallocated Costs (47,630) 0 0 (47,630)
1st Allocation 445,811 0 445,811 0
Allocation Step 2
Inbound - Fleet Services 19,291 0 0 19,291
Inbound - All Others 37,064 0 37,064 0
Unallocated Costs (19,291) 0 0 (19,291)
2nd Allocation 37,064 0 37,064 0
Total For Fleet Services
Schedule .3 Total 482,875 0 482,875 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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department Fleet Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:00 AM
Page C-195
Allocation Basis: Dollar amount of fuel costs by department
Allocation Source: Department fuel charge summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 122.24 0.021761 97 97 97
Human Resources 101-270 122.24 0.021761 97 97 97
Purchasing 101-233 122.23 0.021759 97 97 97
Facilities Mgmt 101-265-2601 2,180.84 0.388234 1,728 1,728 1,728
Central Services 1,151.11 0.204921 912 912 912
Fleet Services 24,308.51 4.327408 19,291 19,291 19,291
Circuit Court 1,087.80 0.193650 862 862 70 932
Circuit Court Svcs 2,840.01 0.505579 2,255 2,255 191 2,446
F.O.C. 8,495.19 1.512316 6,739 6,739 589 7,328
Equalization 438.48 0.078058 347 347 27 374
Sheriff 322,415.57 57.396512 255,943 255,943 22,535 278,478
SRO 279-301-3019 2,940.00 0.523380 2,331 2,331 197 2,528
SRO 279-301-3020 2,940.00 0.523380 2,331 2,331 197 2,528
SRO 279-301-3021 2,940.00 0.523380 2,331 2,331 197 2,528
SRO 279-301-3022 2,940.00 0.523380 2,331 2,331 197 2,528
SRO 279-301-3023 2,940.00 0.523380 2,331 2,331 197 2,528
SRO 279-301-3024 2,940.00 0.523380 2,331 2,331 197 2,528
SRO 279-301-3025 2,940.00 0.523380 2,331 2,331 197 2,528
SRO 279-301-3026 2,940.00 0.523380 2,331 2,331 197 2,528
CP 279-301-3030 4,200.00 0.747685 3,332 3,332 284 3,616
CP 279-301-3031 4,200.00 0.747685 3,332 3,332 284 3,616
CP 279-301-3032 4,200.00 0.747685 3,332 3,332 284 3,616
CP 279-301-3033 4,200.00 0.747685 3,332 3,332 284 3,616
Marine 1,698.75 0.302412 1,346 1,346 114 1,460
Twp Law Enf CS 577.21 0.102755 456 456 34 490
2nd Road Patrol 7,854.43 1.398248 6,228 6,228 543 6,771
Jail 26,827.61 4.775859 21,288 21,288 1,863 23,151
Parks & Rec 71,218.06 12.678260 56,519 56,519 4,948 61,467
Health 11,790.94 2.099027 9,355 9,355 817 10,172
H-Animal Control 17,535.69 3.121709 13,916 13,916 1,215 15,131
Sh Narcotics Shr 11,367.03 2.023562 9,018 9,018 785 9,803
283-694 CDBG HR 244.31 0.043492 193 193 16 209
Housing Commissn 325.93 0.058022 258 258 20 278
Community Action 4,817.94 0.857691 3,822 3,822 328 4,150
CCF IHC CP 604.21 0.107562 478 478 36 514
CCF JD Juve Det 1,676.77 0.298499 1,329 1,329 113 1,442
CCF JD Fac Mgmt 1,590.62 0.283163 1,261 1,261 108 1,369
Schedule .4 Total for Fleet Services 561,733.72 100.000000 445,811 445,811 37,064 482,875
Schedule 11.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department Fleet Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:00 AM
Activity - Fleet Services
Page C-196
Receiving Department Total Fleet Services
Fiscal Services 101-191 97 97
Human Resources 101-270 97 97
Purchasing 101-233 97 97
Facilities Mgmt 101-265-2601 1,728 1,728
Central Services 912 912
Fleet Services 19,291 19,291
Circuit Court 932 932
Circuit Court Svcs 2,446 2,446
F.O.C. 7,328 7,328
Equalization 374 374
Sheriff 278,478 278,478
SRO 279-301-3019 2,528 2,528
SRO 279-301-3020 2,528 2,528
SRO 279-301-3021 2,528 2,528
SRO 279-301-3022 2,528 2,528
SRO 279-301-3023 2,528 2,528
SRO 279-301-3024 2,528 2,528
SRO 279-301-3025 2,528 2,528
SRO 279-301-3026 2,528 2,528
CP 279-301-3030 3,616 3,616
CP 279-301-3031 3,616 3,616
CP 279-301-3032 3,616 3,616
CP 279-301-3033 3,616 3,616
Marine 1,460 1,460
Twp Law Enf CS 490 490
2nd Road Patrol 6,771 6,771
Jail 23,151 23,151
Parks & Rec 61,467 61,467
Health 10,172 10,172
H-Animal Control 15,131 15,131
Sh Narcotics Shr 9,803 9,803
283-694 CDBG HR 209 209
Housing Commissn 278 278
Community Action 4,150 4,150
CCF IHC CP 514 514
CCF JD Juve Det 1,442 1,442
CCF JD Fac Mgmt 1,369 1,369
Direct Bill 0 0
Total 482,875 482,875
Schedule 11.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Fleet Services
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:05:59 AM
Page C-197
The Kent County Information Technology Department provides technical support, network/server
support, programming, consultants, systems analysis, and data processing operations that support all
user 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.
Server Support - This activity identifies the costs of maintaining and updating server equipment,
providing network security and maintaining a network environment which allows users access to the
necessary information (i.e. PeopleSoft, E-mail) in order to perform their required duties. The costs
associated with providing server support have been allocated based on the number of servers. The costs
associated with servers that are dedicated to specific departments is included in the activity “Dedicated
Servers” and is allocated based on the number of servers by benefiting department. Servers that are for
the support of several departments have been separated into multiple activities and allocated based on
the number of devices by department that benefit from each bank of servers. The activities for these
servers include Enterprise 1, Enterprise 2, File Server Administration, File Server Sheriff, and File Server
Justice System.
Special Application – This activity includes the costs associated with maintaining and providing
training on the available applications. The basis of allocation is the number of assigned devices by
benefiting department.
Justice System – This activity identifies the cost associated with the Justice System. This
system allows the courts and the Sheriff’s department to access information about individuals who are
processed through the judicial system. The basis of allocation is the number of devices by benefiting
department that utilizes the Justice System.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Information Technology
Page C-198
GIS (Thick Client) – This activity represents the portion of GIS that is used by departments that
require a larger consumption of the GIS resources or departments which require a data layer specific to
that departments requirements. The basis of allocation is the number of hours of usage by benefiting
department.
Helpdesk Support – This activity identifies the cost associated with providing helpdesk support
and resolving user problems either via telephone or at the site of the local workstation. The basis of
allocation is the number of devices by benefiting department.
Financial System / HR– This activity identifies the costs associated with upgrading and
maintaining the Financial and Human Resource accounting system. This activity is allocated directly to
the Information Technology Fiscal / HR / Phone schedule for redistribution.
PBX Phone Support - This activity accounts for the costs associated with managing the PBX
phone lines. The costs in this activity are allocated directly to the Information Technology Fiscal / HR /
Phone schedule for redistribution.
Web Page Management – This activity identifies the costs associated with maintaining the
content of web pages that provide information and allows users access to information related to all county
departments. The basis of allocation is the number of content pages by benefiting department.
Web Page PDF – This activity identifies the costs of maintaining PDF files included in web page
content. The basis of allocation is the number of PDF’s by benefiting department.
Web Page Application – This activity identifies the costs associated with web page application
support that is linked with a web page for a particular department. The basis of allocation is the number of
applications by benefiting department.
Server Depreciation – This activity accounts for the depreciation of a bank of servers that are
used for services that benefit several users. The basis of allocation is the number of assigned servers by
benefiting department.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Information Technology
Page C-199
Office 365 – This activity includes specific vendor costs associated with Office 365. There are
two different types of licenses associated with Office 365 which are assigned a different license rating.
The basis of allocation is the composite user rating based on the number of each type of license assigned
to each 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.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of Services
For Department Information Technology
Page C-200
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 6,305,170 6,305,170
Deductions:
Capital Equip -50,506
Total Deductions: -50,506 -50,506
Cost Adjustments:
Reimbursement -427,400
Total Departmental Cost Adjustments: -427,400 -427,400
Inbound Costs:
Building Depreciation 24,213 24,213
Equipment Depreciation 1,156,919 1,156,919
Fiscal Services 101-191 53,353 7,177 60,530
Administrator 101-172 27,790 4,762 32,552
Human Resources 101-270 46,982 4,387 51,369
Purchasing 101-233 21,462 3,874 25,336
Treasurer 101-253 17,132 2,804 19,936
Building & Grounds 149,417 4,206 153,623
Central Services 2,800 193 2,993
Information Technology 241,853 241,853
I.T. Fiscal/HR/Phone System 37,160 37,160
Total Allocated Additions: 1,500,068 306,416 1,806,484 1,806,484
Total To Be Allocated: 7,327,332 306,416 7,633,748
Schedule 12.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:02 AM
Page C-201
Total G&A Dedicated Serv Enterprise 1 Enterprise 2
Wages & Benefits
SALARIES & WAGES 2,705,047 178,154 386,385 258,222 447,039
FRINGE BENEFITS 1,053,960 69,413 150,545 100,610 174,179
Other Expense & Cost
Office Supplies 6,186 408 884 590 1,023
Operating Expenses 63,176 21,496 6,904 3,331 8,994
Telephone 37,844 0 0 37,844 0
Insurance 11,760 775 1,680 1,123 1,944
Memberships 46,432 45,582 91 18 258
Training 104,113 50,539 2,720 24,081 2,444
Web Development 321,570 0 0 0 0
Contract Services 257,133 37,506 41,768 34,737 37,528
Repair & Maint 1,439,187 1,977 292,062 112,276 296,599
Expendable Equip 42,230 475 11,181 4,286 11,085
Software 166,026 2,190 73,532 14,925 66,069
*Capital Equip 50,506 0 0 0 0
Departmental Total
Expenditures Per Financial Statement 6,305,170
Deductions
*Total Disallowed Costs (50,506) 0 0 0 0
Cost Adjustments
Reimbursement (427,400) 0 0 0 (345,156)
Functional Cost 5,827,264 408,515 967,752 592,043 702,006
Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 948,956 0 0 29,571 126,938
Inbound - Equipment Depreciation: Expendable Eq 207,963 0 0 207,545 0
Inbound - All Others 343,149 22,604 48,993 32,762 56,712
Reallocate Admin Costs (431,119) 65,920 44,061 76,262
Unallocated Costs 0 0 0 0 0
1st Allocation 7,327,332 0 1,082,665 905,982 961,918
Allocation Step 2
Inbound - All Others 306,416 20,141 43,693 29,191 50,555
Reallocate Admin Costs (20,141) 3,072 2,054 3,559
Unallocated Costs 0 0 0 0 0
2nd Allocation 306,416 0 46,765 31,245 54,114
Total For Information Technology
Schedule .3 Total 7,633,748 0 1,129,430 937,227 1,016,032
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:03 AM
Page C-202
File Serv Admin File Serv Sheri File Serv Justi Special Applic Justice System
Wages & Benefits
SALARIES & WAGES 5,738 5,738 7,651 226,403 158,435
FRINGE BENEFITS 2,236 2,236 2,981 88,213 61,731
Other Expense & Cost
Office Supplies 13 13 17 518 362
Operating Expenses 103 103 137 4,288 446
Telephone 0 0 0 0 0
Insurance 25 25 33 984 689
Memberships 1 1 2 0 0
Training 40 40 54 10,590 0
Web Development 0 0 0 0 0
Contract Services 620 620 827 12,593 0
Repair & Maint 4,337 4,337 5,783 85,673 158,858
Expendable Equip 166 166 221 10,062 0
Software 1,092 1,092 1,456 0 0
*Capital Equip 0 0 0 0 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Reimbursement 0 0 0 0 0
Functional Cost 14,371 14,371 19,162 439,324 380,521
Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 2,164 2,885 2,164 0 4,370
Inbound - Equipment Depreciation: Expendable Eq 0 0 0 0 0
Inbound - All Others 712 712 958 28,713 20,100
Reallocate Admin Costs 992 992 1,293 38,626 27,031
Unallocated Costs 0 0 0 0 0
1st Allocation 18,239 18,960 23,577 506,663 432,022
Allocation Step 2
Inbound - All Others 620 620 839 25,598 17,904
Reallocate Admin Costs 41 41 54 1,803 1,259
Unallocated Costs 0 0 0 0 0
2nd Allocation 661 661 893 27,401 19,163
Total For Information Technology
Schedule .3 Total 18,900 19,621 24,470 534,064 451,185
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:03 AM
Page C-203
GIS Thick Helpdesk Supt Financial/HR Phone System Web Page Mgmt
Wages & Benefits
SALARIES & WAGES 110,389 500,676 325,820 94,397 0
FRINGE BENEFITS 43,010 195,077 126,949 36,780 0
Other Expense & Cost
Office Supplies 252 1,145 745 216 0
Operating Expenses 2,977 14,055 342 0 0
Telephone 0 0 0 0 0
Insurance 479 2,177 1,416 410 0
Memberships 180 295 4 0 0
Training 74 9,346 4,185 0 0
Web Development 0 0 0 0 80,393
Contract Services 1,137 87,729 2,068 0 0
Repair & Maint 42,133 22,169 120,412 0 0
Expendable Equip 1,343 2,505 740 0 0
Software 2,002 28 3,640 0 0
*Capital Equip 0 0 0 0 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0 0 0
Cost Adjustments
Reimbursement (6,284) (75,960) 0 0 0
Functional Cost 197,692 759,242 586,321 131,803 80,393
Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 10,120 0 664,001 0 0
Inbound - Equipment Depreciation: Expendable Eq 0 0 418 0 0
Inbound - All Others 13,992 63,612 41,307 11,972 0
Reallocate Admin Costs 18,841 85,408 55,572 16,121 0
Unallocated Costs 0 0 0 0 0
1st Allocation 240,645 908,262 1,347,619 159,896 80,393
Allocation Step 2
Inbound - All Others 12,452 57,351 36,818 10,634 0
Reallocate Admin Costs 877 4,038 2,592 751 0
Unallocated Costs 0 0 0 0 0
2nd Allocation 13,329 61,389 39,410 11,385 0
Total For Information Technology
Schedule .3 Total 253,974 969,651 1,387,029 171,281 80,393
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:03 AM
Page C-204
Web Page PDF Web Page Appl. Server Depr. Office 365
Wages & Benefits
SALARIES & WAGES 0 0 0 0
FRINGE BENEFITS 0 0 0 0
Other Expense & Cost
Office Supplies 0 0 0 0
Operating Expenses 0 0 0 0
Telephone 0 0 0 0
Insurance 0 0 0 0
Memberships 0 0 0 0
Training 0 0 0 0
Web Development 16,079 225,098 0 0
Contract Services 0 0 0 0
Repair & Maint 0 0 0 292,571
Expendable Equip 0 0 0 0
Software 0 0 0 0
*Capital Equip 0 0 0 0
Departmental Total
Expenditures Per Financial Statement
Deductions
*Total Disallowed Costs 0 0 0 0
Cost Adjustments
Reimbursement 0 0 0 0
Functional Cost 16,079 225,098 0 292,571
Allocation Step 1Inbound - Equipment Depreciation: Equipment Depr 0 0 106,743 0
Inbound - Equipment Depreciation: Expendable Eq 0 0 0 0
Inbound - All Others 0 0 0 0
Reallocate Admin Costs 0 0 0 0
Unallocated Costs 0 0 0 0
1st Allocation 16,079 225,098 106,743 292,571
Allocation Step 2
Inbound - All Others 0 0 0 0
Reallocate Admin Costs 0 0 0 0
Unallocated Costs 0 0 0 0
2nd Allocation 0 0 0 0
Total For Information Technology
Schedule .3 Total 16,079 225,098 106,743 292,571
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By ActivityFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:03 AM
Page C-205
Allocation Basis: Number of dedicated servers by benefiting department
Allocation Source: Assigned server summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 6.00 2.970297 32,156 32,156 32,156
Administrator 101-172 4.00 1.980198 21,436 21,436 21,436
Human Resources 101-270 2.00 0.990099 10,714 10,714 10,714
Treasurer 101-253 2.00 0.990099 10,714 10,714 10,714
Facilities Mgmt 101-265-2601 12.00 5.940594 64,313 64,313 64,313
Building & Grounds 3.00 1.485149 16,074 16,074 16,074
Fleet Services 1.00 0.495050 5,354 5,354 5,354
Circuit Court 20.00 9.900990 107,186 107,186 5,430 112,616
District Court 3.00 1.485149 16,074 16,074 808 16,882
Cir Ct Referee 5.00 2.475248 26,796 26,796 1,353 28,149
F.O.C - I.T. 1.00 0.495050 5,354 5,354 264 5,618
Elections 1.00 0.495050 5,354 5,354 264 5,618
Equalization 3.00 1.485149 16,074 16,074 808 16,882
Prosecutor 2.00 0.990099 10,714 10,714 538 11,252
Sheriff 22.00 10.891089 117,907 117,907 5,976 123,883
Jail 42.00 20.792079 225,105 225,105 11,408 236,513
Parks & Rec 2.00 0.990099 10,714 10,714 538 11,252
Health 1.00 0.495050 5,354 5,354 264 5,618
ROD Automation 4.00 1.980198 21,436 21,436 1,080 22,516
283-694 CDBG Admin 1.00 0.495050 5,354 5,354 264 5,618
CCF JD Juve Det 8.00 3.960396 42,877 42,877 2,164 45,041
DPW Admin & Fin 3.00 1.485149 16,074 16,074 808 16,882
Aeronautics 54.00 26.732669 289,531 289,531 14,798 304,329
Schedule .4 Total for Dedicated Serv 202.00 100.000000 1,082,665 1,082,665 46,765 1,129,430
Schedule 12.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Dedicated Serv
Page C-206
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 27.00 1.393369 12,617 12,617 12,617
Administrator 101-172 16.00 0.825700 7,480 7,480 7,480
Human Resources 101-270 25.00 1.290156 11,684 11,684 11,684
Purchasing 101-233 8.00 0.412850 3,737 3,737 3,737
Treasurer 101-253 16.00 0.825700 7,480 7,480 7,480
Facilities Mgmt 101-265-2601 8.00 0.412850 3,737 3,737 3,737
Building & Grounds 28.00 1.444975 13,085 13,085 13,085
Central Services 10.00 0.516062 4,673 4,673 4,673
Fleet Services 6.00 0.309637 2,803 2,803 2,803
Information Technology 110.00 5.676687 51,424 51,424 51,424
Commissioners 3.00 0.154819 1,401 1,401 49 1,450
Circuit Court 167.00 8.618243 78,079 78,079 3,090 81,169
Circuit Court Svcs 22.00 1.135337 10,283 10,283 399 10,682
District Court 52.00 2.683525 24,311 24,311 957 25,268
Probate Court 38.00 1.961037 17,761 17,761 695 18,456
Cir Ct Referee 21.00 1.083731 9,812 9,812 382 10,194
Probation CC 3.00 0.154819 1,401 1,401 49 1,450
F.O.C - I.T. 125.00 6.450781 58,438 58,438 2,312 60,750
Elections 1.00 0.051606 466 466 16 482
County Clerk 18.00 0.928912 8,414 8,414 325 8,739
Concealed Pistol 1.00 0.051606 466 466 16 482
Clerk Circuit Ct 28.00 1.444975 13,085 13,085 514 13,599
Equalization 24.00 1.238550 11,218 11,218 434 11,652
Prosecutor 58.00 2.993162 27,117 27,117 1,069 28,186
Pros Atty CRP-DP 18.00 0.928912 8,414 8,414 325 8,739
Pros Atty IV-E 10.00 0.516062 4,673 4,673 177 4,850
Pros Atty CVR 8.00 0.412850 3,737 3,737 141 3,878
Co-op Extension 4.00 0.206425 1,866 1,866 70 1,936
Drain Commissioner 9.00 0.464456 4,205 4,205 162 4,367
Sheriff 171.00 8.824668 79,947 79,947 3,167 83,114
SRO 279-301-3019 1.00 0.051606 466 466 16 482
SRO 279-301-3020 1.00 0.051606 466 466 16 482
SRO 279-301-3021 1.00 0.051606 466 466 16 482
SRO 279-301-3022 1.00 0.051606 466 466 16 482
SRO 279-301-3023 1.00 0.051606 466 466 16 482
SRO 279-301-3024 1.00 0.051606 466 466 16 482
SRO 279-301-3025 1.00 0.051606 466 466 16 482
SRO 279-301-3026 1.00 0.051606 466 466 16 482
CP 279-301-3030 1.00 0.051606 466 466 16 482
CP 279-301-3031 1.00 0.051606 466 466 16 482
CP 279-301-3032 1.00 0.051606 466 466 16 482
CP 279-301-3033 1.00 0.051606 466 466 16 482
KN Drug Enforce 1.00 0.051606 466 466 16 482
Marine 2.00 0.103212 933 933 33 966
Twp Law Enf 37.00 1.909431 17,295 17,295 675 17,970
Twp Law Enf EP 13.00 0.670881 6,074 6,074 236 6,310
Twp Law Enf CS 1.00 0.051606 466 466 16 482
2nd Road Patrol 3.00 0.154819 1,401 1,401 49 1,450
E-911 25.00 1.290156 11,684 11,684 454 12,138
Jail 173.00 8.927880 80,883 80,883 3,205 84,088
MDOT Road Crew 1.00 0.051606 466 466 16 482
RC Road Crew 1.00 0.051606 466 466 16 482
Schedule 12.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Enterprise 1
Page C-207
Allocation Basis: Number of devices by benefiting department
Allocation Source: Department inventory report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Medical Examiner 1.00 0.051606 466 466 16 482
Parks & Rec 41.00 2.115856 19,163 19,163 750 19,913
Health 247.00 12.746749 115,680 115,680 4,927 120,607
H-Animal Control 14.00 0.722487 6,542 6,542 252 6,794
Lodging Tax 1.00 0.051606 466 466 16 482
ROD Automation 21.00 1.083731 9,812 9,812 382 10,194
Sh Narcotics Shr 3.00 0.154819 1,401 1,401 49 1,450
283-694 CDBG Admin 2.54 0.131080 1,184 1,184 41 1,225
283-691 HOME 0.57 0.029416 264 264 9 273
283-694 CDBG HR 0.73 0.037673 341 341 13 354
283-694 CDBG LGA 0.02 0.001032 8 8 8
283-695 6950 COC 0.07 0.003612 32 32 1 33
283-695 6951 COC 0.10 0.005161 46 46 1 47
Housing Commissn 4.97 0.256483 2,320 2,320 88 2,408
Community Action 5.75 0.296736 2,687 2,687 104 2,791
CCF IHC ASO 5.00 0.258031 2,335 2,335 88 2,423
CCF IHC CP 53.00 2.735131 24,778 24,778 973 25,751
CCF JD Juve Det 60.00 3.096375 28,053 28,053 1,105 29,158
CCF JD Fac Mgmt 4.00 0.206425 1,866 1,866 70 1,936
Veteran's Millage 10.00 0.516062 4,673 4,673 177 4,850
SP Comm. Correct 5.00 0.258031 2,335 2,335 88 2,423
DPW Admin & Fin 46.00 2.373887 21,501 21,501 844 22,345
Aeronautics 107.00 5.521868 50,023 50,023 1,978 52,001
Risk Managment 1.00 0.051606 466 466 16 482
Schedule .4 Total for Enterprise 1 1,937.75 100.000000 905,982 905,982 31,245 937,227
Schedule 12.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Enterprise 1
Page C-208
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 27.00 1.773108 17,054 17,054 17,054
Administrator 101-172 16.00 1.050731 10,102 10,102 10,102
Human Resources 101-270 25.00 1.641767 15,791 15,791 15,791
Purchasing 101-233 8.00 0.525365 5,051 5,051 5,051
Treasurer 101-253 16.00 1.050731 10,102 10,102 10,102
Facilities Mgmt 101-265-2601 8.00 0.525365 5,051 5,051 5,051
Building & Grounds 28.00 1.838779 17,687 17,687 17,687
Central Services 10.00 0.656707 6,314 6,314 6,314
Fleet Services 6.00 0.394024 3,786 3,786 3,786
Information Technology 110.00 7.223773 69,484 69,484 69,484
Commissioners 3.00 0.197012 1,892 1,892 123 2,015
Circuit Court 167.00 10.967000 105,487 105,487 7,124 112,611
Circuit Court Svcs 22.00 1.444755 13,895 13,895 928 14,823
District Court 52.00 3.414874 32,847 32,847 2,206 35,053
Probate Court 38.00 2.495485 24,000 24,000 1,614 25,614
Cir Ct Referee 21.00 1.379084 13,264 13,264 887 14,151
Probation CC 3.00 0.197012 1,892 1,892 123 2,015
F.O.C - I.T. 125.00 8.208833 78,961 78,961 5,326 84,287
Elections 1.00 0.065671 629 629 38 667
County Clerk 18.00 1.182072 11,362 11,362 757 12,119
Concealed Pistol 1.00 0.065671 629 629 38 667
Clerk Circuit Ct 28.00 1.838779 17,687 17,687 1,186 18,873
Equalization 24.00 1.576096 15,160 15,160 1,015 16,175
Prosecutor 58.00 3.808898 36,634 36,634 2,462 39,096
Pros Atty CRP-DP 18.00 1.182072 11,362 11,362 757 12,119
Pros Atty IV-E 10.00 0.656707 6,314 6,314 415 6,729
Pros Atty CVR 8.00 0.525365 5,051 5,051 334 5,385
Co-op Extension 4.00 0.262683 2,524 2,524 165 2,689
Drain Commissioner 9.00 0.591036 5,682 5,682 377 6,059
Sheriff 171.00 11.229683 108,013 108,013 7,290 115,303
SRO 279-301-3019 1.00 0.065671 629 629 38 667
SRO 279-301-3020 1.00 0.065671 629 629 38 667
SRO 279-301-3021 1.00 0.065671 629 629 38 667
SRO 279-301-3022 1.00 0.065671 629 629 38 667
SRO 279-301-3023 1.00 0.065671 629 629 38 667
SRO 279-301-3024 1.00 0.065671 629 629 38 667
SRO 279-301-3025 1.00 0.065671 629 629 38 667
SRO 279-301-3026 1.00 0.065671 629 629 38 667
CP 279-301-3030 1.00 0.065671 629 629 38 667
CP 279-301-3031 1.00 0.065671 629 629 38 667
CP 279-301-3032 1.00 0.065671 629 629 38 667
CP 279-301-3033 1.00 0.065671 629 629 38 667
KN Drug Enforce 1.00 0.065671 629 629 38 667
Marine 2.00 0.131341 1,262 1,262 80 1,342
Twp Law Enf 37.00 2.429814 23,369 23,369 1,572 24,941
Twp Law Enf EP 13.00 0.853719 8,207 8,207 547 8,754
Twp Law Enf CS 1.00 0.065671 629 629 38 667
2nd Road Patrol 3.00 0.197012 1,892 1,892 123 2,015
E-911 25.00 1.641767 15,791 15,791 1,060 16,851
Jail 173.00 11.361016 109,482 109,482 7,737 117,219
MDOT Road Crew 1.00 0.065671 629 629 38 667
RC Road Crew 1.00 0.065671 629 629 38 667
Schedule 12.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Enterprise 2
Page C-209
Allocation Basis: Number of devices by benefiting department
Allocation Source: Department inventory report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Parks & Rec 41.00 2.692497 25,898 25,898 1,740 27,638
Lodging Tax 1.00 0.065671 629 629 38 667
ROD Automation 21.00 1.379084 13,264 13,264 887 14,151
Sh Narcotics Shr 3.00 0.197012 1,892 1,892 123 2,015
283-694 CDBG Admin 2.54 0.166803 1,605 1,605 105 1,710
283-691 HOME 0.57 0.037432 359 359 21 380
283-694 CDBG HR 0.73 0.047940 459 459 27 486
283-694 CDBG LGA 0.02 0.001313 12 12 1 13
283-695 6950 COC 0.07 0.004597 42 42 2 44
283-695 6951 COC 0.10 0.006567 62 62 3 65
Housing Commissn 4.97 0.326383 3,137 3,137 205 3,342
Community Action 5.75 0.377606 3,628 3,628 239 3,867
CCF IHC ASO 5.00 0.328353 3,157 3,157 208 3,365
CCF IHC CP 53.00 3.480545 33,477 33,477 2,251 35,728
CCF JD Juve Det 60.00 3.940240 37,899 37,899 2,546 40,445
CCF JD Fac Mgmt 4.00 0.262683 2,524 2,524 165 2,689
Veteran's Millage 10.00 0.656707 6,314 6,314 415 6,729
SP Comm. Correct 5.00 0.328353 3,157 3,157 208 3,365
Risk Managment 1.00 0.065671 629 629 38 667
Schedule .4 Total for Enterprise 2 1,522.75 100.000000 961,918 961,918 54,114 1,016,032
Schedule 12.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Enterprise 2
Page C-210
Allocation Basis: Number of devices by benefiting department
Allocation Source: Department inventory report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 27.00 6.857143 1,246 1,246 1,246
Administrator 101-172 16.00 4.063492 738 738 738
Human Resources 101-270 25.00 6.349206 1,155 1,155 1,155
Purchasing 101-233 8.00 2.031746 369 369 369
Treasurer 101-253 16.00 4.063492 738 738 738
Facilities Mgmt 101-265-2601 8.00 2.031746 369 369 369
Building & Grounds 14.00 3.555556 645 645 645
Central Services 10.00 2.539683 461 461 461
Fleet Services 6.00 1.523810 277 277 277
Information Technology 110.00 27.936509 5,159 5,159 5,159
Commissioners 3.00 0.761905 136 136 12 148
Circuit Court 1.00 0.253968 44 44 3 47
Cir Ct Referee 1.00 0.253968 44 44 3 47
Elections 1.00 0.253968 44 44 3 47
County Clerk 18.00 4.571429 831 831 71 902
Concealed Pistol 1.00 0.253968 44 44 3 47
Equalization 24.00 6.095238 1,109 1,109 101 1,210
Co-op Extension 4.00 1.015873 185 185 15 200
Drain Commissioner 9.00 2.285714 414 414 36 450
Sheriff 1.00 0.253968 44 44 3 47
Parks & Rec 41.00 10.412698 1,898 1,898 212 2,110
Lodging Tax 1.00 0.253968 44 44 3 47
ROD Automation 21.00 5.333333 970 970 90 1,060
283-694 CDBG Admin 2.54 0.645079 117 117 11 128
283-691 HOME 0.57 0.144762 25 25 2 27
283-694 CDBG HR 0.73 0.185397 34 34 2 36
283-694 CDBG LGA 0.02 0.005079 1 1 1
283-695 6950 COC 0.07 0.017778 3 3 3
283-695 6951 COC 0.10 0.025397 5 5 5
Housing Commissn 4.97 1.262222 228 228 19 247
Community Action 5.75 1.460317 266 266 22 288
CCF JD Fac Mgmt 2.00 0.507937 91 91 8 99
Veteran's Millage 10.00 2.539683 461 461 39 500
Risk Managment 1.00 0.253968 44 44 3 47
Schedule .4 Total for File Serv Admin 393.75 100.000000 18,239 18,239 661 18,900
Schedule 12.4.4
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - File Serv Admin
Page C-211
Allocation Basis: Number of deivces by benefiting department
Allocation Source: Department inventory report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Building & Grounds 11 2.570093 485 485 485
Sheriff 170 39.719626 7,528 7,528 270 7,798
SRO 279-301-3019 1 0.233645 44 44 1 45
SRO 279-301-3020 1 0.233645 44 44 1 45
SRO 279-301-3021 1 0.233645 44 44 1 45
SRO 279-301-3022 1 0.233645 44 44 1 45
SRO 279-301-3023 1 0.233645 44 44 1 45
SRO 279-301-3024 1 0.233645 44 44 1 45
SRO 279-301-3025 1 0.233645 44 44 1 45
SRO 279-301-3026 1 0.233645 44 44 1 45
CP 279-301-3030 1 0.233645 44 44 1 45
CP 279-301-3031 1 0.233645 44 44 1 45
CP 279-301-3032 1 0.233645 44 44 1 45
CP 279-301-3033 1 0.233645 44 44 1 45
KN Drug Enforce 1 0.233645 44 44 1 45
Marine 2 0.467290 86 86 2 88
Twp Law Enf 37 8.644860 1,636 1,636 53 1,689
Twp Law Enf EP 13 3.037383 576 576 17 593
Twp Law Enf CS 1 0.233645 44 44 1 45
2nd Road Patrol 3 0.700935 132 132 3 135
Jail 173 40.420558 7,681 7,681 297 7,978
MDOT Road Crew 1 0.233645 44 44 1 45
RC Road Crew 1 0.233645 44 44 1 45
Sh Narcotics Shr 3 0.700935 132 132 3 135
Schedule .4 Total for File Serv Sheri 428 100.000000 18,960 18,960 661 19,621
Schedule 12.4.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - File Serv Sheri
Page C-212
Allocation Basis: Number of devices by benefiting department
Allocation Source: Department inventory report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Building & Grounds 3 0.443787 104 104 104
Circuit Court 166 24.556211 5,814 5,814 266 6,080
Circuit Court Svcs 22 3.254438 765 765 25 790
District Court 52 7.692308 1,812 1,812 62 1,874
Probate Court 38 5.621302 1,325 1,325 44 1,369
Cir Ct Referee 20 2.958580 694 694 23 717
Probation CC 3 0.443787 104 104 3 107
F.O.C - I.T. 125 18.491124 4,358 4,358 165 4,523
Clerk Circuit Ct 28 4.142012 974 974 34 1,008
Prosecutor 58 8.579882 2,021 2,021 76 2,097
Pros Atty CRP-DP 18 2.662722 625 625 21 646
Pros Atty IV-E 10 1.479290 347 347 13 360
Pros Atty CVR 8 1.183432 281 281 9 290
CCF IHC ASO 5 0.739645 174 174 4 178
CCF IHC CP 53 7.840237 1,847 1,847 64 1,911
CCF JD Juve Det 60 8.875740 2,090 2,090 78 2,168
CCF JD Fac Mgmt 2 0.295858 68 68 2 70
SP Comm. Correct 5 0.739645 174 174 4 178
Schedule .4 Total for File Serv Justi 676 100.000000 23,577 23,577 893 24,470
Schedule 12.4.6
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - File Serv Justi
Page C-213
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 27.00 1.656696 8,389 8,389 8,389
Administrator 101-172 16.00 0.981746 4,971 4,971 4,971
Human Resources 101-270 25.00 1.533978 7,765 7,765 7,765
Purchasing 101-233 8.00 0.490873 2,485 2,485 2,485
Treasurer 101-253 16.00 0.981746 4,971 4,971 4,971
Facilities Mgmt 101-265-2601 8.00 0.490873 2,485 2,485 2,485
Building & Grounds 28.00 1.718055 8,698 8,698 8,698
Central Services 10.00 0.613591 3,106 3,106 3,106
Fleet Services 6.00 0.368155 1,861 1,861 1,861
Information Technology 110.00 6.749501 34,194 34,194 34,194
Commissioners 3.00 0.184077 931 931 52 983
Circuit Court 167.00 10.246970 51,918 51,918 3,314 55,232
Circuit Court Svcs 22.00 1.349900 6,834 6,834 427 7,261
District Court 52.00 3.190673 16,166 16,166 1,024 17,190
Probate Court 38.00 2.331646 11,806 11,806 747 12,553
Cir Ct Referee 21.00 1.288541 6,524 6,524 409 6,933
Probation CC 3.00 0.184077 931 931 52 983
F.O.C - I.T. 125.00 7.669888 38,854 38,854 2,480 41,334
Elections 1.00 0.061359 309 309 16 325
County Clerk 18.00 1.104464 5,590 5,590 350 5,940
Concealed Pistol 1.00 0.061359 309 309 16 325
Clerk Circuit Ct 28.00 1.718055 8,698 8,698 549 9,247
Equalization 24.00 1.472618 7,458 7,458 469 7,927
Prosecutor 58.00 3.558828 18,029 18,029 1,146 19,175
Pros Atty CRP-DP 18.00 1.104464 5,590 5,590 350 5,940
Pros Atty IV-E 10.00 0.613591 3,106 3,106 191 3,297
Pros Atty CVR 8.00 0.490873 2,485 2,485 154 2,639
Co-op Extension 4.00 0.245436 1,242 1,242 76 1,318
Drain Commissioner 9.00 0.552232 2,796 2,796 172 2,968
Sheriff 171.00 10.492407 53,159 53,159 3,393 56,552
SRO 279-301-3019 1.00 0.061359 309 309 16 325
SRO 279-301-3020 1.00 0.061359 309 309 16 325
SRO 279-301-3021 1.00 0.061359 309 309 16 325
SRO 279-301-3022 1.00 0.061359 309 309 16 325
SRO 279-301-3023 1.00 0.061359 309 309 16 325
SRO 279-301-3024 1.00 0.061359 309 309 16 325
SRO 279-301-3025 1.00 0.061359 309 309 16 325
SRO 279-301-3026 1.00 0.061359 309 309 16 325
CP 279-301-3030 1.00 0.061359 309 309 16 325
CP 279-301-3031 1.00 0.061359 309 309 16 325
CP 279-301-3032 1.00 0.061359 309 309 16 325
CP 279-301-3033 1.00 0.061359 309 309 16 325
KN Drug Enforce 1.00 0.061359 309 309 16 325
Marine 2.00 0.122718 618 618 36 654
Twp Law Enf 37.00 2.270287 11,496 11,496 727 12,223
Twp Law Enf EP 13.00 0.797668 4,038 4,038 252 4,290
Twp Law Enf CS 1.00 0.061359 309 309 16 325
2nd Road Patrol 3.00 0.184077 931 931 52 983
E-911 25.00 1.533978 7,765 7,765 487 8,252
Jail 173.00 10.615128 53,978 53,978 3,818 57,796
MDOT Road Crew 1.00 0.061359 309 309 16 325
RC Road Crew 1.00 0.061359 309 309 16 325
Schedule 12.4.7
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Special Applic
Page C-214
Allocation Basis: Number of devices by benefiting department
Allocation Source: Department inventory report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Parks & Rec 41.00 2.515723 12,743 12,743 811 13,554
Lodging Tax 1.00 0.061359 309 309 16 325
ROD Automation 21.00 1.288541 6,524 6,524 409 6,933
Sh Narcotics Shr 3.00 0.184077 931 931 52 983
283-694 CDBG Admin 2.54 0.155852 786 786 44 830
283-691 HOME 0.57 0.034975 177 177 11 188
283-694 CDBG HR 0.73 0.044792 226 226 13 239
283-694 CDBG LGA 0.02 0.001227 5 5 5
283-695 6950 COC 0.07 0.004295 22 22 1 23
283-695 6951 COC 0.10 0.006136 30 30 1 31
Housing Commissn 4.97 0.304955 1,544 1,544 93 1,637
Community Action 5.75 0.352815 1,786 1,786 110 1,896
CCF IHC ASO 5.00 0.306796 1,552 1,552 93 1,645
CCF IHC CP 53.00 3.252033 16,475 16,475 1,049 17,524
CCF JD Juve Det 60.00 3.681546 18,652 18,652 1,186 19,838
CCF JD Fac Mgmt 4.00 0.245436 1,242 1,242 76 1,318
Veteran's Millage 10.00 0.613591 3,106 3,106 191 3,297
SP Comm. Correct 5.00 0.306796 1,552 1,552 93 1,645
Aeronautics 107.00 6.565424 33,262 33,262 2,121 35,383
Risk Managment 1.00 0.061359 309 309 16 325
Schedule .4 Total for Special Applic 1,629.75 100.000000 506,663 506,663 27,401 534,064
Schedule 12.4.7
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Special Applic
Page C-215
Allocation Basis: Number of devices by benefiting department
Allocation Source: Department inventory report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Building & Grounds 14 1.268116 5,472 5,472 5,472
Circuit Court 166 15.036232 64,956 64,956 2,911 67,867
Circuit Court Svcs 22 1.992754 8,604 8,604 380 8,984
District Court 52 4.710145 20,345 20,345 905 21,250
Probate Court 38 3.442029 14,866 14,866 662 15,528
Cir Ct Referee 20 1.811594 7,822 7,822 344 8,166
Probation CC 3 0.271739 1,173 1,173 45 1,218
F.O.C - I.T. 125 11.322464 48,910 48,910 2,187 51,097
Clerk Circuit Ct 28 2.536232 10,954 10,954 481 11,435
Prosecutor 58 5.253623 22,695 22,695 1,009 23,704
Pros Atty CRP-DP 18 1.630435 7,041 7,041 310 7,351
Pros Atty IV-E 10 0.905797 3,912 3,912 170 4,082
Pros Atty CVR 8 0.724638 3,127 3,127 133 3,260
Sheriff 170 15.398551 66,521 66,521 2,978 69,499
SRO 279-301-3019 1 0.090580 389 389 15 404
SRO 279-301-3020 1 0.090580 389 389 15 404
SRO 279-301-3021 1 0.090580 389 389 15 404
SRO 279-301-3022 1 0.090580 389 389 15 404
SRO 279-301-3023 1 0.090580 389 389 15 404
SRO 279-301-3024 1 0.090580 389 389 15 404
SRO 279-301-3025 1 0.090580 389 389 15 404
SRO 279-301-3026 1 0.090580 389 389 15 404
CP 279-301-3030 1 0.090580 389 389 15 404
CP 279-301-3031 1 0.090580 389 389 15 404
CP 279-301-3032 1 0.090580 389 389 15 404
CP 279-301-3033 1 0.090580 389 389 15 404
KN Drug Enforce 1 0.090580 389 389 15 404
Marine 2 0.181159 781 781 32 813
Twp Law Enf 37 3.351449 14,471 14,471 642 15,113
Twp Law Enf EP 13 1.177536 5,084 5,084 225 5,309
Twp Law Enf CS 1 0.090580 389 389 15 404
2nd Road Patrol 3 0.271739 1,173 1,173 45 1,218
Jail 173 15.670284 67,814 67,814 3,259 71,073
MDOT Road Crew 1 0.090580 389 389 15 404
RC Road Crew 1 0.090580 389 389 15 404
Sh Narcotics Shr 3 0.271739 1,173 1,173 45 1,218
CCF IHC ASO 5 0.452899 1,954 1,954 82 2,036
CCF IHC CP 53 4.800725 20,738 20,738 921 21,659
CCF JD Juve Det 60 5.434783 23,477 23,477 1,043 24,520
CCF JD Fac Mgmt 2 0.181159 781 781 32 813
SP Comm. Correct 5 0.452899 1,954 1,954 82 2,036
Schedule .4 Total for Justice System 1,104 100.000000 432,022 432,022 19,163 451,185
Schedule 12.4.8
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Justice System
Page C-216
Allocation Basis: Total hours of usage by department
Allocation Source: Information Technology
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Administrator 101-172 1.32 0.003557 8 8 8
F.O.C - I.T. 21.31 0.057421 137 137 6 143
Equalization 17,330.63 46.698548 112,393 112,393 6,275 118,668
Drain Commissioner 9,020.53 24.306425 58,488 58,488 3,225 61,713
Sheriff 2,904.65 7.826775 18,833 18,833 1,033 19,866
E-911 514.74 1.387002 3,335 3,335 177 3,512
Parks & Rec 172.91 0.465918 1,119 1,119 54 1,173
Health 7,145.62 19.254354 46,332 46,332 2,559 48,891
Schedule .4 Total for GIS Thick 37,111.71 100.000000 240,645 240,645 13,329 253,974
Schedule 12.4.9
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - GIS Thick
Page C-217
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 27.00 1.656696 15,047 15,047 15,047
Administrator 101-172 16.00 0.981746 8,911 8,911 8,911
Human Resources 101-270 25.00 1.533978 13,932 13,932 13,932
Purchasing 101-233 8.00 0.490873 4,454 4,454 4,454
Treasurer 101-253 16.00 0.981746 8,911 8,911 8,911
Facilities Mgmt 101-265-2601 8.00 0.490873 4,454 4,454 4,454
Building & Grounds 28.00 1.718055 15,603 15,603 15,603
Central Services 10.00 0.613591 5,569 5,569 5,569
Fleet Services 6.00 0.368155 3,340 3,340 3,340
Information Technology 110.00 6.749501 61,296 61,296 61,296
Commissioners 3.00 0.184077 1,669 1,669 126 1,795
Circuit Court 167.00 10.246970 93,065 93,065 7,441 100,506
Circuit Court Svcs 22.00 1.349900 12,260 12,260 969 13,229
District Court 52.00 3.190673 28,973 28,973 2,307 31,280
Probate Court 38.00 2.331646 21,174 21,174 1,678 22,852
Cir Ct Referee 21.00 1.288541 11,702 11,702 921 12,623
Probation CC 3.00 0.184077 1,669 1,669 126 1,795
F.O.C - I.T. 125.00 7.669888 69,658 69,658 5,568 75,226
Elections 1.00 0.061359 555 555 39 594
County Clerk 18.00 1.104464 10,028 10,028 792 10,820
Concealed Pistol 1.00 0.061359 555 555 39 594
Clerk Circuit Ct 28.00 1.718055 15,603 15,603 1,236 16,839
Equalization 24.00 1.472618 13,372 13,372 1,057 14,429
Prosecutor 58.00 3.558828 32,317 32,317 2,580 34,897
Pros Atty CRP-DP 18.00 1.104464 10,028 10,028 792 10,820
Pros Atty IV-E 10.00 0.613591 5,569 5,569 432 6,001
Pros Atty CVR 8.00 0.490873 4,454 4,454 346 4,800
Co-op Extension 4.00 0.245436 2,226 2,226 170 2,396
Drain Commissioner 9.00 0.552232 5,011 5,011 391 5,402
Sheriff 171.00 10.492407 95,297 95,297 7,614 102,911
SRO 279-301-3019 1.00 0.061359 555 555 39 594
SRO 279-301-3020 1.00 0.061359 555 555 39 594
SRO 279-301-3021 1.00 0.061359 555 555 39 594
SRO 279-301-3022 1.00 0.061359 555 555 39 594
SRO 279-301-3023 1.00 0.061359 555 555 39 594
SRO 279-301-3024 1.00 0.061359 555 555 39 594
SRO 279-301-3025 1.00 0.061359 555 555 39 594
SRO 279-301-3026 1.00 0.061359 555 555 39 594
CP 279-301-3030 1.00 0.061359 555 555 39 594
CP 279-301-3031 1.00 0.061359 555 555 39 594
CP 279-301-3032 1.00 0.061359 555 555 39 594
CP 279-301-3033 1.00 0.061359 555 555 39 594
KN Drug Enforce 1.00 0.061359 555 555 39 594
Marine 2.00 0.122718 1,113 1,113 82 1,195
Twp Law Enf 37.00 2.270287 20,617 20,617 1,633 22,250
Twp Law Enf EP 13.00 0.797668 7,237 7,237 567 7,804
Twp Law Enf CS 1.00 0.061359 555 555 39 594
2nd Road Patrol 3.00 0.184077 1,669 1,669 126 1,795
E-911 25.00 1.533978 13,932 13,932 1,103 15,035
Jail 173.00 10.615128 96,632 96,632 8,223 104,855
MDOT Road Crew 1.00 0.061359 555 555 39 594
RC Road Crew 1.00 0.061359 555 555 39 594
Schedule 12.4.10
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Helpdesk Supt
Page C-218
Allocation Basis: Number of devices by benefiting department
Allocation Source: Department inventory report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Parks & Rec 41.00 2.515723 22,847 22,847 1,817 24,664
Lodging Tax 1.00 0.061359 555 555 39 594
ROD Automation 21.00 1.288541 11,702 11,702 921 12,623
Sh Narcotics Shr 3.00 0.184077 1,669 1,669 126 1,795
283-694 CDBG Admin 2.54 0.155852 1,412 1,412 107 1,519
283-691 HOME 0.57 0.034975 316 316 22 338
283-694 CDBG HR 0.73 0.044792 403 403 27 430
283-694 CDBG LGA 0.02 0.001227 10 10 1 11
283-695 6950 COC 0.07 0.004295 37 37 2 39
283-695 6951 COC 0.10 0.006136 56 56 3 59
Housing Commissn 4.97 0.304955 2,768 2,768 218 2,986
Community Action 5.75 0.352815 3,200 3,200 249 3,449
CCF IHC ASO 5.00 0.306796 2,784 2,784 219 3,003
CCF IHC CP 53.00 3.252033 29,529 29,529 2,357 31,886
CCF JD Juve Det 60.00 3.681546 33,434 33,434 2,672 36,106
CCF JD Fac Mgmt 4.00 0.245436 2,226 2,226 170 2,396
Veteran's Millage 10.00 0.613591 5,569 5,569 432 6,001
SP Comm. Correct 5.00 0.306796 2,784 2,784 219 3,003
Aeronautics 107.00 6.565424 59,624 59,624 4,767 64,391
Risk Managment 1.00 0.061359 555 555 39 594
Schedule .4 Total for Helpdesk Supt 1,629.75 100.000000 908,262 908,262 61,389 969,651
Schedule 12.4.10
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Helpdesk Supt
Page C-219
Allocation Basis: Direct allocation to Information Tech - PeopleSoft
Allocation Source: Information Technology
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
I.T. Fiscal/HR/Phone System 100 100.000000 1,347,619 1,347,619 39,410 1,387,029
Schedule .4 Total for Financial/HR 100 100.000000 1,347,619 1,347,619 39,410 1,387,029
Schedule 12.4.11
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Financial/HR
Page C-220
Allocation Basis: Direct allocation to I.T. PeopleSoft/Phone schedule
Allocation Source: Information Technology
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
I.T. Fiscal/HR/Phone System 100 100.000000 159,896 159,896 11,385 171,281
Schedule .4 Total for Phone System 100 100.000000 159,896 159,896 11,385 171,281
Schedule 12.4.12
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Phone System
Page C-221
Allocation Basis: Number of content HTML pages
Allocation Source: Web page summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 11 1.344743 1,081 1,081 1,081
Administrator 101-172 46 5.623472 4,521 4,521 4,521
Human Resources 101-270 94 11.491443 9,238 9,238 9,238
Purchasing 101-233 2 0.244499 197 197 197
Treasurer 101-253 6 0.733496 590 590 590
Facilities Mgmt 101-265-2601 1 0.122249 98 98 98
Central Services 1 0.122249 98 98 98
Fleet Services 1 0.122249 98 98 98
Information Technology 1 0.122249 98 98 98
Commissioners 36 4.400978 3,538 3,538 3,538
Circuit Court 24 2.933985 2,359 2,359 2,359
District Court 18 2.200489 1,769 1,769 1,769
Probate Court 62 7.579462 6,093 6,093 6,093
F.O.C - I.T. 20 2.444988 1,966 1,966 1,966
Elections 60 7.334963 5,897 5,897 5,897
County Clerk 20 2.444988 1,966 1,966 1,966
Clerk Circuit Ct 8 0.977995 786 786 786
Equalization 6 0.733496 590 590 590
Prosecutor 15 1.833741 1,474 1,474 1,474
Co-op Extension 1 0.122249 98 98 98
Drain Commissioner 18 2.200489 1,769 1,769 1,769
Sheriff 84 10.268949 8,256 8,256 8,256
Emergency Mgmt 13 1.589242 1,278 1,278 1,278
Parks & Rec 1 0.122249 98 98 98
Health 175 21.393646 17,199 17,199 17,199
ROD Automation 15 1.833741 1,474 1,474 1,474
283-694 CDBG Admin 6 0.733496 590 590 590
283-691 HOME 1 0.122249 98 98 98
283-694 CDBG HR 2 0.244499 197 197 197
Housing Commissn 11 1.344743 1,081 1,081 1,081
Veteran's Millage 16 1.955990 1,572 1,572 1,572
SP Comm. Correct 7 0.855746 688 688 688
DPW Admin & Fin 36 4.400978 3,538 3,538 3,538
Schedule .4 Total for Web Page Mgmt 818 100.000000 80,393 80,393 0 80,393
Schedule 12.4.13
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Web Page Mgmt
Page C-222
Allocation Basis: Number of content PDF documents
Allocation Source: Web page summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 140 4.485742 721 721 721
Administrator 101-172 52 1.666133 268 268 268
Human Resources 101-270 149 4.774111 768 768 768
Purchasing 101-233 8 0.256328 41 41 41
Treasurer 101-253 11 0.352451 57 57 57
Facilities Mgmt 101-265-2601 1 0.032041 5 5 5
Central Services 1 0.032041 5 5 5
Information Technology 2 0.064082 10 10 10
Commissioners 1,271 40.724129 6,551 6,551 6,551
Circuit Court 74 2.371035 381 381 381
District Court 2 0.064082 10 10 10
Probate Court 63 2.018584 325 325 325
F.O.C - I.T. 95 3.043896 489 489 489
Elections 13 0.416533 67 67 67
County Clerk 15 0.480615 77 77 77
Clerk Circuit Ct 3 0.096123 15 15 15
Equalization 29 0.929189 149 149 149
Prosecutor 13 0.416533 67 67 67
Drain Commissioner 35 1.121435 180 180 180
Sheriff 94 3.011855 484 484 484
Emergency Mgmt 16 0.512656 82 82 82
Parks & Rec 1 0.032041 5 5 5
Health 665 21.307273 3,426 3,426 3,426
ROD Automation 5 0.160205 26 26 26
283-694 CDBG Admin 18 0.576738 93 93 93
283-691 HOME 4 0.128164 21 21 21
283-694 CDBG HR 5 0.160205 26 26 26
283-695 6951 COC 1 0.032041 5 5 5
Housing Commissn 35 1.121435 180 180 180
Veteran's Millage 59 1.890420 304 304 304
SP Comm. Correct 14 0.448574 72 72 72
DPW Admin & Fin 227 7.273310 1,169 1,169 1,169
Schedule .4 Total for Web Page PDF 3,121 100.000000 16,079 16,079 0 16,079
Schedule 12.4.14
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Web Page PDF
Page C-223
Allocation Basis: Number of hours by department
Allocation Source: Web page summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 5.00 0.134880 304 304 304
Human Resources 101-270 122.00 3.291071 7,408 7,408 7,408
Purchasing 101-233 571.00 15.403291 34,672 34,672 34,672
Treasurer 101-253 51.00 1.375776 3,097 3,097 3,097
Information Technology 202.00 5.449150 12,266 12,266 12,266
Commissioners 1,036.00 27.947126 62,908 62,908 62,908
Circuit Court 515.00 13.892636 31,272 31,272 31,272
District Court 43.00 1.159968 2,611 2,611 2,611
Probate Court 26.00 0.701376 1,579 1,579 1,579
F.O.C - I.T. 4.00 0.107904 243 243 243
Elections 204.00 5.503102 12,387 12,387 12,387
County Clerk 77.00 2.077151 4,676 4,676 4,676
Clerk Circuit Ct 328.00 8.848125 19,917 19,917 19,917
Equalization 6.00 0.161856 364 364 364
Prosecutor 4.00 0.107904 243 243 243
Sheriff 445.00 12.004316 27,021 27,021 27,021
Health 16.00 0.431616 972 972 972
H-Animal Control 12.00 0.323712 729 729 729
ROD Automation 28.00 0.755328 1,700 1,700 1,700
DPW Admin & Fin 12.00 0.323712 729 729 729
Schedule .4 Total for Web Page Appl. 3,707.00 100.000000 225,098 225,098 0 225,098
Schedule 12.4.15
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Web Page Appl.
Page C-224
Allocation Basis: Number of dedicated servers by benefiting department
Allocation Source: Assigned server summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 6.00 4.054054 4,327 4,327 4,327
Administrator 101-172 4.00 2.702703 2,885 2,885 2,885
Human Resources 101-270 2.00 1.351351 1,442 1,442 1,442
Treasurer 101-253 2.00 1.351351 1,442 1,442 1,442
Facilities Mgmt 101-265-2601 12.00 8.108108 8,655 8,655 8,655
Building & Grounds 3.00 2.027027 2,164 2,164 2,164
Fleet Services 1.00 0.675676 721 721 721
Circuit Court 20.00 13.513514 14,425 14,425 14,425
District Court 3.00 2.027027 2,164 2,164 2,164
Cir Ct Referee 5.00 3.378378 3,606 3,606 3,606
F.O.C - I.T. 1.00 0.675676 721 721 721
Elections 1.00 0.675676 721 721 721
Equalization 3.00 2.027027 2,164 2,164 2,164
Prosecutor 2.00 1.351351 1,442 1,442 1,442
Sheriff 22.00 14.864865 15,867 15,867 15,867
Jail 42.00 28.378378 30,294 30,294 30,294
Parks & Rec 2.00 1.351351 1,442 1,442 1,442
Health 1.00 0.675676 721 721 721
ROD Automation 4.00 2.702703 2,885 2,885 2,885
283-694 CDBG Admin 1.00 0.675676 721 721 721
CCF JD Juve Det 8.00 5.405405 5,770 5,770 5,770
DPW Admin & Fin 3.00 2.027027 2,164 2,164 2,164
Schedule .4 Total for Server Depr. 148.00 100.000000 106,743 106,743 0 106,743
Schedule 12.4.16
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Server Depr.
Page C-225
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 61.00 1.603575 4,692 4,692 4,692
Administrator 101-172 27.50 0.722923 2,115 2,115 2,115
Human Resources 101-270 42.50 1.117245 3,269 3,269 3,269
Purchasing 101-233 12.50 0.328601 961 961 961
Treasurer 101-253 30.00 0.788644 2,307 2,307 2,307
Facilities Mgmt 101-265-2601 7.50 0.197161 577 577 577
Building & Grounds 72.00 1.892744 5,538 5,538 5,538
Central Services 17.50 0.460042 1,346 1,346 1,346
Fleet Services 10.00 0.262881 769 769 769
Information Technology 103.00 2.707676 7,922 7,922 7,922
Commissioners 26.50 0.696635 2,038 2,038 2,038
Circuit Court 247.50 6.506309 19,036 19,036 19,036
Circuit Court Svcs 70.00 1.840168 5,384 5,384 5,384
District Court 85.00 2.234490 6,537 6,537 6,537
Probate Court 77.50 2.037329 5,961 5,961 5,961
Cir Ct Referee 30.00 0.788644 2,307 2,307 2,307
Probation CC 5.00 0.131441 385 385 385
F.O.C - I.T. 251.00 6.598318 19,305 19,305 19,305
Elections 2.50 0.065720 192 192 192
County Clerk 27.50 0.722923 2,115 2,115 2,115
Concealed Pistol 2.50 0.065720 192 192 192
Clerk Circuit Ct 52.50 1.380126 4,038 4,038 4,038
Equalization 42.50 1.117245 3,269 3,269 3,269
Prosecutor 122.50 3.220294 9,422 9,422 9,422
Pros Atty CRP-DP 45.00 1.182965 3,461 3,461 3,461
Pros Atty IV-E 25.00 0.657203 1,923 1,923 1,923
Pros Atty CVR 22.50 0.591483 1,731 1,731 1,731
Co-op Extension 7.50 0.197161 577 577 577
Drain Commissioner 15.00 0.394322 1,154 1,154 1,154
Sheriff 465.00 12.223975 35,764 35,764 35,764
SRO 279-301-3019 2.50 0.065720 192 192 192
SRO 279-301-3020 2.50 0.065720 192 192 192
SRO 279-301-3021 2.50 0.065720 192 192 192
SRO 279-301-3022 2.50 0.065720 192 192 192
SRO 279-301-3023 2.50 0.065720 192 192 192
SRO 279-301-3024 2.50 0.065720 192 192 192
SRO 279-301-3025 2.50 0.065720 192 192 192
SRO 279-301-3026 2.50 0.065720 192 192 192
CP 279-301-3030 2.50 0.065720 192 192 192
CP 279-301-3031 2.50 0.065720 192 192 192
CP 279-301-3032 2.50 0.065720 192 192 192
CP 279-301-3033 2.50 0.065720 192 192 192
KN Drug Enforce 2.50 0.065720 192 192 192
Emergency Mgmt 5.00 0.131441 385 385 385
Marine 28.50 0.749211 2,192 2,192 2,192
Twp Law Enf 82.50 2.168770 6,345 6,345 6,345
Twp Law Enf EP 25.00 0.657203 1,923 1,923 1,923
Twp Law Enf CS 2.50 0.065720 192 192 192
2nd Road Patrol 7.50 0.197161 577 577 577
E-911 150.00 3.943218 11,537 11,537 11,537
Jail 669.00 17.586758 51,454 51,454 51,454
MDOT Road Crew 2.50 0.065720 192 192 192
Schedule 12.4.17
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Office 365
Page C-226
Allocation Basis: User rating by licence type
Allocation Source: Employee licence type summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
RC Road Crew 2.50 0.065720 192 192 192
Parks & Rec 79.50 2.089905 6,114 6,114 6,114
Lodging Tax 2.50 0.065720 192 192 192
ROD Automation 20.00 0.525762 1,538 1,538 1,538
Sh Narcotics Shr 7.50 0.197161 577 577 577
283-694 CDBG Admin 5.64 0.148265 434 434 434
283-691 HOME 1.27 0.033386 98 98 98
283-694 CDBG HR 1.61 0.042324 124 124 124
283-694 CDBG LGA 0.05 0.001314 4 4 4
283-695 6950 COC 0.15 0.003943 12 12 12
283-695 6951 COC 0.22 0.005783 17 17 17
Housing Commissn 11.06 0.290747 851 851 851
Community Action 67.50 1.774448 5,192 5,192 5,192
CCF IHC ASO 10.00 0.262881 769 769 769
CCF IHC CP 165.00 4.337539 12,690 12,690 12,690
CCF JD Juve Det 225.00 5.914826 17,305 17,305 17,305
CCF JD Fac Mgmt 10.00 0.262881 769 769 769
Veteran's Millage 17.50 0.460042 1,346 1,346 1,346
SP Comm. Correct 5.00 0.131441 385 385 385
DPW Admin & Fin 158.50 4.166667 12,190 12,190 12,190
Risk Managment 2.50 0.065720 192 192 192
Schedule .4 Total for Office 365 3,804.00 100.000000 292,571 292,571 0 292,571
Schedule 12.4.17
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity AllocationsFor Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Activity - Office 365
Page C-227
Receiving Department Total Dedicated Serv Enterprise 1 Enterprise 2 File Serv Admin
Fiscal Services 101-191 97,634 32,156 12,617 17,054 1,246
Administrator 101-172 63,435 21,436 7,480 10,102 738
Human Resources 101-270 83,166 10,714 11,684 15,791 1,155
Purchasing 101-233 51,967 0 3,737 5,051 369
Treasurer 101-253 50,409 10,714 7,480 10,102 738
Facilities Mgmt 101-265-2601 89,744 64,313 3,737 5,051 369
Building & Grounds 85,555 16,074 13,085 17,687 645
Central Services 21,572 0 4,673 6,314 461
Fleet Services 19,009 5,354 2,803 3,786 277
Information Technology 241,853 0 51,424 69,484 5,159
I.T. Fiscal/HR/Phone System 1,558,310 0 0 0 0
Commissioners 81,426 0 1,450 2,015 148
Circuit Court 603,601 112,616 81,169 112,611 47
Circuit Court Svcs 61,153 0 10,682 14,823 0
District Court 161,888 16,882 25,268 35,053 0
Probate Court 110,330 0 18,456 25,614 0
Cir Ct Referee 86,893 28,149 10,194 14,151 47
Probation CC 7,953 0 1,450 2,015 0
F.O.C - I.T. 345,702 5,618 60,750 84,287 0
Elections 26,997 5,618 482 667 47
County Clerk 47,354 0 8,739 12,119 902
Concealed Pistol 2,307 0 482 667 47
Clerk Circuit Ct 95,757 0 13,599 18,873 0
Equalization 193,479 16,882 11,652 16,175 1,210
Prosecutor 171,055 11,252 28,186 39,096 0
Pros Atty CRP-DP 49,076 0 8,739 12,119 0
Pros Atty IV-E 27,242 0 4,850 6,729 0
Pros Atty CVR 21,983 0 3,878 5,385 0
Co-op Extension 9,214 0 1,936 2,689 200
Drain Commissioner 84,062 0 4,367 6,059 450
Sheriff 666,365 123,883 83,114 115,303 47
SRO 279-301-3019 2,709 0 482 667 0
SRO 279-301-3020 2,709 0 482 667 0
SRO 279-301-3021 2,709 0 482 667 0
SRO 279-301-3022 2,709 0 482 667 0
SRO 279-301-3023 2,709 0 482 667 0
SRO 279-301-3024 2,709 0 482 667 0
SRO 279-301-3025 2,709 0 482 667 0
SRO 279-301-3026 2,709 0 482 667 0
CP 279-301-3030 2,709 0 482 667 0
CP 279-301-3031 2,709 0 482 667 0
CP 279-301-3032 2,709 0 482 667 0
CP 279-301-3033 2,709 0 482 667 0
KN Drug Enforce 2,709 0 482 667 0
Emergency Mgmt 1,745 0 0 0 0
Marine 7,250 0 966 1,342 0
Twp Law Enf 100,531 0 17,970 24,941 0
Twp Law Enf EP 34,983 0 6,310 8,754 0
Twp Law Enf CS 2,709 0 482 667 0
2nd Road Patrol 8,173 0 1,450 2,015 0
E-911 67,325 0 12,138 16,851 0
Jail 761,270 236,513 84,088 117,219 0
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Page C-228
Receiving Department Total Dedicated Serv Enterprise 1 Enterprise 2 File Serv Admin
MDOT Road Crew 2,709 0 482 667 0
RC Road Crew 2,709 0 482 667 0
Medical Examiner 482 0 482 0 0
Parks & Rec 107,963 11,252 19,913 27,638 2,110
Health 197,434 5,618 120,607 0 0
H-Animal Control 7,523 0 6,794 0 0
Lodging Tax 2,307 0 482 667 47
ROD Automation 75,100 22,516 10,194 14,151 1,060
Sh Narcotics Shr 8,173 0 1,450 2,015 0
283-694 CDBG Admin 12,868 5,618 1,225 1,710 128
283-691 HOME 1,423 0 273 380 27
283-694 CDBG HR 1,892 0 354 486 36
283-694 CDBG LGA 42 0 8 13 1
283-695 6950 COC 154 0 33 44 3
283-695 6951 COC 229 0 47 65 5
Housing Commissn 12,732 0 2,408 3,342 247
Community Action 17,483 0 2,791 3,867 288
CCF IHC ASO 13,419 0 2,423 3,365 0
CCF IHC CP 147,149 0 25,751 35,728 0
CCF JD Juve Det 220,351 45,041 29,158 40,445 0
CCF JD Fac Mgmt 10,090 0 1,936 2,689 99
Veteran's Millage 24,599 0 4,850 6,729 500
SP Comm. Correct 13,795 0 2,423 3,365 0
DPW Admin & Fin 59,017 16,882 22,345 0 0
Aeronautics 456,104 304,329 52,001 0 0
Risk Managment 2,307 0 482 667 47
Direct Bill 0 0 0 0 0
Total 7,633,748 1,129,430 937,227 1,016,032 18,900
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Page C-229
Receiving Department File Serv Sheri File Serv Justi Special Applic Justice System GIS Thick
Fiscal Services 101-191 0 0 8,389 0 0
Administrator 101-172 0 0 4,971 0 8
Human Resources 101-270 0 0 7,765 0 0
Purchasing 101-233 0 0 2,485 0 0
Treasurer 101-253 0 0 4,971 0 0
Facilities Mgmt 101-265-2601 0 0 2,485 0 0
Building & Grounds 485 104 8,698 5,472 0
Central Services 0 0 3,106 0 0
Fleet Services 0 0 1,861 0 0
Information Technology 0 0 34,194 0 0
I.T. Fiscal/HR/Phone System 0 0 0 0 0
Commissioners 0 0 983 0 0
Circuit Court 0 6,080 55,232 67,867 0
Circuit Court Svcs 0 790 7,261 8,984 0
District Court 0 1,874 17,190 21,250 0
Probate Court 0 1,369 12,553 15,528 0
Cir Ct Referee 0 717 6,933 8,166 0
Probation CC 0 107 983 1,218 0
F.O.C - I.T. 0 4,523 41,334 51,097 143
Elections 0 0 325 0 0
County Clerk 0 0 5,940 0 0
Concealed Pistol 0 0 325 0 0
Clerk Circuit Ct 0 1,008 9,247 11,435 0
Equalization 0 0 7,927 0 118,668
Prosecutor 0 2,097 19,175 23,704 0
Pros Atty CRP-DP 0 646 5,940 7,351 0
Pros Atty IV-E 0 360 3,297 4,082 0
Pros Atty CVR 0 290 2,639 3,260 0
Co-op Extension 0 0 1,318 0 0
Drain Commissioner 0 0 2,968 0 61,713
Sheriff 7,798 0 56,552 69,499 19,866
SRO 279-301-3019 45 0 325 404 0
SRO 279-301-3020 45 0 325 404 0
SRO 279-301-3021 45 0 325 404 0
SRO 279-301-3022 45 0 325 404 0
SRO 279-301-3023 45 0 325 404 0
SRO 279-301-3024 45 0 325 404 0
SRO 279-301-3025 45 0 325 404 0
SRO 279-301-3026 45 0 325 404 0
CP 279-301-3030 45 0 325 404 0
CP 279-301-3031 45 0 325 404 0
CP 279-301-3032 45 0 325 404 0
CP 279-301-3033 45 0 325 404 0
KN Drug Enforce 45 0 325 404 0
Emergency Mgmt 0 0 0 0 0
Marine 88 0 654 813 0
Twp Law Enf 1,689 0 12,223 15,113 0
Twp Law Enf EP 593 0 4,290 5,309 0
Twp Law Enf CS 45 0 325 404 0
2nd Road Patrol 135 0 983 1,218 0
E-911 0 0 8,252 0 3,512
Jail 7,978 0 57,796 71,073 0
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Page C-230
Receiving Department File Serv Sheri File Serv Justi Special Applic Justice System GIS Thick
MDOT Road Crew 45 0 325 404 0
RC Road Crew 45 0 325 404 0
Medical Examiner 0 0 0 0 0
Parks & Rec 0 0 13,554 0 1,173
Health 0 0 0 0 48,891
H-Animal Control 0 0 0 0 0
Lodging Tax 0 0 325 0 0
ROD Automation 0 0 6,933 0 0
Sh Narcotics Shr 135 0 983 1,218 0
283-694 CDBG Admin 0 0 830 0 0
283-691 HOME 0 0 188 0 0
283-694 CDBG HR 0 0 239 0 0
283-694 CDBG LGA 0 0 5 0 0
283-695 6950 COC 0 0 23 0 0
283-695 6951 COC 0 0 31 0 0
Housing Commissn 0 0 1,637 0 0
Community Action 0 0 1,896 0 0
CCF IHC ASO 0 178 1,645 2,036 0
CCF IHC CP 0 1,911 17,524 21,659 0
CCF JD Juve Det 0 2,168 19,838 24,520 0
CCF JD Fac Mgmt 0 70 1,318 813 0
Veteran's Millage 0 0 3,297 0 0
SP Comm. Correct 0 178 1,645 2,036 0
DPW Admin & Fin 0 0 0 0 0
Aeronautics 0 0 35,383 0 0
Risk Managment 0 0 325 0 0
Direct Bill 0 0 0 0 0
Total 19,621 24,470 534,064 451,185 253,974
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Page C-231
Receiving Department Helpdesk Supt Financial/HR Phone System Web Page Mgmt Web Page PDF
Fiscal Services 101-191 15,047 0 0 1,081 721
Administrator 101-172 8,911 0 0 4,521 268
Human Resources 101-270 13,932 0 0 9,238 768
Purchasing 101-233 4,454 0 0 197 41
Treasurer 101-253 8,911 0 0 590 57
Facilities Mgmt 101-265-2601 4,454 0 0 98 5
Building & Grounds 15,603 0 0 0 0
Central Services 5,569 0 0 98 5
Fleet Services 3,340 0 0 98 0
Information Technology 61,296 0 0 98 10
I.T. Fiscal/HR/Phone System 0 1,387,029 171,281 0 0
Commissioners 1,795 0 0 3,538 6,551
Circuit Court 100,506 0 0 2,359 381
Circuit Court Svcs 13,229 0 0 0 0
District Court 31,280 0 0 1,769 10
Probate Court 22,852 0 0 6,093 325
Cir Ct Referee 12,623 0 0 0 0
Probation CC 1,795 0 0 0 0
F.O.C - I.T. 75,226 0 0 1,966 489
Elections 594 0 0 5,897 67
County Clerk 10,820 0 0 1,966 77
Concealed Pistol 594 0 0 0 0
Clerk Circuit Ct 16,839 0 0 786 15
Equalization 14,429 0 0 590 149
Prosecutor 34,897 0 0 1,474 67
Pros Atty CRP-DP 10,820 0 0 0 0
Pros Atty IV-E 6,001 0 0 0 0
Pros Atty CVR 4,800 0 0 0 0
Co-op Extension 2,396 0 0 98 0
Drain Commissioner 5,402 0 0 1,769 180
Sheriff 102,911 0 0 8,256 484
SRO 279-301-3019 594 0 0 0 0
SRO 279-301-3020 594 0 0 0 0
SRO 279-301-3021 594 0 0 0 0
SRO 279-301-3022 594 0 0 0 0
SRO 279-301-3023 594 0 0 0 0
SRO 279-301-3024 594 0 0 0 0
SRO 279-301-3025 594 0 0 0 0
SRO 279-301-3026 594 0 0 0 0
CP 279-301-3030 594 0 0 0 0
CP 279-301-3031 594 0 0 0 0
CP 279-301-3032 594 0 0 0 0
CP 279-301-3033 594 0 0 0 0
KN Drug Enforce 594 0 0 0 0
Emergency Mgmt 0 0 0 1,278 82
Marine 1,195 0 0 0 0
Twp Law Enf 22,250 0 0 0 0
Twp Law Enf EP 7,804 0 0 0 0
Twp Law Enf CS 594 0 0 0 0
2nd Road Patrol 1,795 0 0 0 0
E-911 15,035 0 0 0 0
Jail 104,855 0 0 0 0
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Page C-232
Receiving Department Helpdesk Supt Financial/HR Phone System Web Page Mgmt Web Page PDF
MDOT Road Crew 594 0 0 0 0
RC Road Crew 594 0 0 0 0
Medical Examiner 0 0 0 0 0
Parks & Rec 24,664 0 0 98 5
Health 0 0 0 17,199 3,426
H-Animal Control 0 0 0 0 0
Lodging Tax 594 0 0 0 0
ROD Automation 12,623 0 0 1,474 26
Sh Narcotics Shr 1,795 0 0 0 0
283-694 CDBG Admin 1,519 0 0 590 93
283-691 HOME 338 0 0 98 21
283-694 CDBG HR 430 0 0 197 26
283-694 CDBG LGA 11 0 0 0 0
283-695 6950 COC 39 0 0 0 0
283-695 6951 COC 59 0 0 0 5
Housing Commissn 2,986 0 0 1,081 180
Community Action 3,449 0 0 0 0
CCF IHC ASO 3,003 0 0 0 0
CCF IHC CP 31,886 0 0 0 0
CCF JD Juve Det 36,106 0 0 0 0
CCF JD Fac Mgmt 2,396 0 0 0 0
Veteran's Millage 6,001 0 0 1,572 304
SP Comm. Correct 3,003 0 0 688 72
DPW Admin & Fin 0 0 0 3,538 1,169
Aeronautics 64,391 0 0 0 0
Risk Managment 594 0 0 0 0
Direct Bill 0 0 0 0 0
Total 969,651 1,387,029 171,281 80,393 16,079
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Page C-233
Receiving Department Web Page Appl. Server Depr. Office 365
Fiscal Services 101-191 304 4,327 4,692
Administrator 101-172 0 2,885 2,115
Human Resources 101-270 7,408 1,442 3,269
Purchasing 101-233 34,672 0 961
Treasurer 101-253 3,097 1,442 2,307
Facilities Mgmt 101-265-2601 0 8,655 577
Building & Grounds 0 2,164 5,538
Central Services 0 0 1,346
Fleet Services 0 721 769
Information Technology 12,266 0 7,922
I.T. Fiscal/HR/Phone System 0 0 0
Commissioners 62,908 0 2,038
Circuit Court 31,272 14,425 19,036
Circuit Court Svcs 0 0 5,384
District Court 2,611 2,164 6,537
Probate Court 1,579 0 5,961
Cir Ct Referee 0 3,606 2,307
Probation CC 0 0 385
F.O.C - I.T. 243 721 19,305
Elections 12,387 721 192
County Clerk 4,676 0 2,115
Concealed Pistol 0 0 192
Clerk Circuit Ct 19,917 0 4,038
Equalization 364 2,164 3,269
Prosecutor 243 1,442 9,422
Pros Atty CRP-DP 0 0 3,461
Pros Atty IV-E 0 0 1,923
Pros Atty CVR 0 0 1,731
Co-op Extension 0 0 577
Drain Commissioner 0 0 1,154
Sheriff 27,021 15,867 35,764
SRO 279-301-3019 0 0 192
SRO 279-301-3020 0 0 192
SRO 279-301-3021 0 0 192
SRO 279-301-3022 0 0 192
SRO 279-301-3023 0 0 192
SRO 279-301-3024 0 0 192
SRO 279-301-3025 0 0 192
SRO 279-301-3026 0 0 192
CP 279-301-3030 0 0 192
CP 279-301-3031 0 0 192
CP 279-301-3032 0 0 192
CP 279-301-3033 0 0 192
KN Drug Enforce 0 0 192
Emergency Mgmt 0 0 385
Marine 0 0 2,192
Twp Law Enf 0 0 6,345
Twp Law Enf EP 0 0 1,923
Twp Law Enf CS 0 0 192
2nd Road Patrol 0 0 577
E-911 0 0 11,537
Jail 0 30,294 51,454
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Page C-234
Receiving Department Web Page Appl. Server Depr. Office 365
MDOT Road Crew 0 0 192
RC Road Crew 0 0 192
Medical Examiner 0 0 0
Parks & Rec 0 1,442 6,114
Health 972 721 0
H-Animal Control 729 0 0
Lodging Tax 0 0 192
ROD Automation 1,700 2,885 1,538
Sh Narcotics Shr 0 0 577
283-694 CDBG Admin 0 721 434
283-691 HOME 0 0 98
283-694 CDBG HR 0 0 124
283-694 CDBG LGA 0 0 4
283-695 6950 COC 0 0 12
283-695 6951 COC 0 0 17
Housing Commissn 0 0 851
Community Action 0 0 5,192
CCF IHC ASO 0 0 769
CCF IHC CP 0 0 12,690
CCF JD Juve Det 0 5,770 17,305
CCF JD Fac Mgmt 0 0 769
Veteran's Millage 0 0 1,346
SP Comm. Correct 0 0 385
DPW Admin & Fin 729 2,164 12,190
Aeronautics 0 0 0
Risk Managment 0 0 192
Direct Bill 0 0 0
Total 225,098 106,743 292,571
Schedule 12.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department Information Technology
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:04 AM
Page C-235
This schedule has been created to make a clear distinction of the Information Technology
Departments costs associated with the accounting & human resource financial system and the PBX
telephone system. The purpose of this schedule is to separate I.T support associated with major
functions that are not considered traditional desktop I.T. support. This was necessary because traditional
I.T. costs are required to be split from other indirect costs for reporting purposes of certain grants. The
costs identified in this schedule include allocations from the Equipment Use and Information Technology
schedules. Incoming costs have been categorized into the following activities.
Accounting - Related incoming Data Processing costs are distributed to all County departments
based on the total number of postings of general ledger accounting transactions.
Payroll - Related incoming Data Processing costs are distributed to all County departments
based on the number of FTE employees by benefiting department.
Telephone System – The function was created to allocate the costs incurred in the I.T.
department associated with providing support of the PBX telephone system. The basis of allocation is the
number of PBX lines by department.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .1 - Nature and Extent of ServicesFor Department I.T. Fiscal/HR/Phone System
Page C-236
1st Allocation 2nd Allocation Sub-Total Total
Expenditures Per Financial Statement: 0 0
Inbound Costs:
Equipment Depreciation 6,065 6,065
Information Technology 1,507,515 50,795 1,558,310
Total Allocated Additions: 1,513,580 50,795 1,564,375 1,564,375
Total To Be Allocated: 1,513,580 50,795 1,564,375
Schedule 13.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .2 - Costs To Be Allocated
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Page C-237
Total G&A Accounting Payroll Telephone Supt
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
Functional Cost 0 0 0 0 0
Allocation Step 1Inbound - Information Technology: Financial/HR 1,347,619 0 673,787 673,832 0
Inbound - Information Technology: Phone System 159,896 0 0 0 159,896
Inbound - Equipment Depreciation 6,065 0 0 0 6,065
Reallocate Admin Costs 0 0 0 0
Unallocated Costs 0 0 0 0 0
1st Allocation 1,513,580 0 673,787 673,832 165,961
Allocation Step 2Inbound - Information Technology: Financial/HR 39,410 0 19,665 19,745 0
Inbound - Information Technology: Phone System 11,385 0 0 0 11,385
2nd Allocation 50,795 0 19,665 19,745 11,385
Total For I.T. Fiscal/HR/Phone System
Schedule .3 Total 1,564,375 0 693,452 693,577 177,346
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
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .3 - Costs Allocated By Activity
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Page C-238
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 3,931 0.654274 4,409 4,409 4,409
Administrator 101-172 2,257 0.375654 2,531 2,531 2,531
Human Resources 101-270 3,982 0.662762 4,466 4,466 4,466
Purchasing 101-233 1,076 0.179089 1,206 1,206 1,206
Treasurer 101-253 6,123 1.019109 6,867 6,867 6,867
Facilities Mgmt 101-265-2601 2,988 0.497321 3,351 3,351 3,351
Building & Grounds 18,286 3.043512 20,505 20,505 20,505
Central Services 3,279 0.545755 3,677 3,677 3,677
Fleet Services 5,196 0.864820 5,827 5,827 5,827
Information Technology 13,182 2.194005 14,783 14,783 14,783
Commissioners 1,679 0.279452 1,882 1,882 60 1,942
Circuit Court 97,852 16.286437 109,760 109,760 3,631 113,391
Circuit Court Svcs 2,076 0.345528 2,327 2,327 75 2,402
District Court 5,316 0.884792 5,962 5,962 195 6,157
Law Library 67 0.011151 74 74 2 76
Probate Court 8,533 1.420228 9,570 9,570 309 9,879
Cir Ct Referee 582 0.096868 653 653 20 673
Probation CC 1,161 0.193236 1,301 1,301 41 1,342
F.O.C. 7,383 1.228823 8,281 8,281 269 8,550
Elections 849 0.141307 952 952 30 982
COMIT 32 0.005326 35 35 1 36
County Clerk 4,486 0.746647 5,030 5,030 165 5,195
Concealed Pistol 877 0.145967 983 983 31 1,014
Clerk Circuit Ct 2,466 0.410440 2,766 2,766 89 2,855
Equalization 2,593 0.431578 2,909 2,909 94 3,003
Prosecutor 18,489 3.077299 20,734 20,734 672 21,406
Pros Atty CRP 3,127 0.520456 3,508 3,508 112 3,620
Pros Atty IV-E 1,357 0.225858 1,522 1,522 49 1,571
Pros Atty CVR 1,547 0.257482 1,736 1,736 56 1,792
Reg of Deeds 3,858 0.642124 4,328 4,328 141 4,469
Co-op Extension 1,564 0.260311 1,754 1,754 57 1,811
KCH Boiler Plant 2,040 0.339537 2,287 2,287 74 2,361
Drain Commissioner 2,181 0.363004 2,447 2,447 79 2,526
Sheriff 21,136 3.517865 23,703 23,703 768 24,471
SRO 279-301-3019 528 0.087880 592 592 19 611
SRO 279-301-3020 372 0.061915 418 418 13 431
SRO 279-301-3021 471 0.078393 526 526 16 542
SRO 279-301-3022 520 0.086549 584 584 19 603
SRO 279-301-3023 522 0.086881 586 586 19 605
SRO 279-301-3024 433 0.072068 484 484 15 499
SRO 279-301-3025 406 0.067574 456 456 14 470
SRO 279-301-3026 390 0.064911 438 438 14 452
CP 279-301-3030 540 0.089877 605 605 19 624
CP 279-301-3031 644 0.107187 721 721 22 743
CP 279-301-3032 510 0.084884 572 572 17 589
CP 279-301-3033 388 0.064579 436 436 14 450
KN Drug Enforce 369 0.061416 414 414 13 427
Traffic & Safety 30 0.004993 33 33 1 34
Emergency Mgmt 517 0.086049 580 580 18 598
Marine 1,608 0.267635 1,802 1,802 58 1,860
Twp Law Enf 1,095 0.182251 1,227 1,227 38 1,265
Twp Law Enf EP 839 0.139643 941 941 30 971
Schedule 13.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Activity - Accounting
Page C-239
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Twp Law Enf CS 818 0.136147 915 915 28 943
2nd Road Patrol 1,060 0.176426 1,189 1,189 37 1,226
E-911 1,940 0.322893 2,177 2,177 69 2,246
Dispatch 261-325 1,670 0.277954 1,872 1,872 60 1,932
Jail 22,236 3.700948 24,938 24,938 810 25,748
MDOT Road Crew 487 0.081056 544 544 17 561
RC Road Crew 662 0.110183 741 741 23 764
Health Prev Prog 354 0.058920 397 397 13 410
Medical Examiner 3,078 0.512301 3,452 3,452 111 3,563
Human Services 990 0.164775 1,110 1,110 35 1,145
Guardianship 6,875 1.144271 7,711 7,711 250 7,961
ACSET 38 0.006325 42 42 1 43
Zoo 14 0.002330 15 15 15
Road Comm 970 0.161446 1,089 1,089 34 1,123
Fire Prevention 1,054 0.175427 1,182 1,182 37 1,219
Parks & Rec 40,818 6.793727 45,775 45,775 1,483 47,258
Health 66,117 11.004479 74,146 74,146 2,406 76,552
H-Animal Control 5,138 0.855166 5,762 5,762 188 5,950
Lodging Tax 2,589 0.430912 2,905 2,905 94 2,999
Corr/Det Fac. 1,322 0.220033 1,484 1,484 46 1,530
Senior Millage 1,865 0.310410 2,091 2,091 67 2,158
ROD Automation 1,618 0.269299 1,813 1,813 59 1,872
Zoo/Museum Millage 2,642 0.439733 2,963 2,963 96 3,059
Sh Narcotics Shr 1,676 0.278953 1,878 1,878 60 1,938
Sh Narcotics Fed 344 0.057255 386 386 13 399
283-694 CDBG Admin 1,547 0.257482 1,736 1,736 56 1,792
283-691 HOME 1,099 0.182917 1,231 1,231 38 1,269
283-694 CDBG HR 1,445 0.240505 1,620 1,620 53 1,673
283-694 CDBG LGA 2,097 0.349024 2,352 2,352 75 2,427
283-695 6950 COC 534 0.088879 598 598 19 617
283-695 6951 COC 475 0.079059 532 532 16 548
Housing Commissn 47,695 7.938331 53,488 53,488 1,736 55,224
Community Action 3,036 0.505310 3,405 3,405 109 3,514
CC Juve AD 130 0.021637 145 145 5 150
CC Milk Meal 691 0.115010 772 772 24 796
CCF State Inst. 20 0.003329 22 22 1 23
CCF IHC ASO 542 0.090210 608 608 19 627
CCF IHC CP 7,456 1.240973 8,363 8,363 271 8,634
CCF IHC YDIP 71 0.011817 78 78 2 80
CCF IHC CASA 105 0.017476 118 118 4 122
CCF IC ICP 2,447 0.407277 2,744 2,744 87 2,831
CCF IC ICPO 288 0.047935 323 323 10 333
CCF FFC FFCP 474 0.078892 530 530 16 546
CCF FFC FFCPO 1,081 0.179921 1,212 1,212 38 1,250
CCF FFC FFCPPRC 970 0.161446 1,089 1,089 34 1,123
CCF JD Juve Det 5,313 0.884293 5,957 5,957 195 6,152
CCF JD Fac Mgmt 3,006 0.500317 3,370 3,370 108 3,478
CCF DHHS 4,541 0.755802 5,092 5,092 166 5,258
Vet's Trust 8 0.001332 8 8 8
Veteran's Millage 5,694 0.947706 6,384 6,384 207 6,591
SP Comm. Correct 2,102 0.349856 2,357 2,357 75 2,432
SP Remonum. 152 0.025299 169 169 5 174
Schedule 13.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Activity - Accounting
Page C-240
Allocation Basis: Total number of accounting transactions by department
Allocation Source: Transaction summary report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
SP Ag Preservation 85 0.014147 94 94 2 96
KCBA Debt Service 584 0.097201 656 656 20 676
KC Constr. Fund 1,254 0.208715 1,405 1,405 43 1,448
KC Bldg Authority 33 0.005493 36 36 1 37
DPW Resource Rec 1,617 0.269133 1,812 1,812 59 1,871
DPW Act 451 44 0.007323 48 48 1 49
DPW Admin & Fin 3,750 0.624148 4,205 4,205 135 4,340
DPW NK Landfill 1,718 0.285943 1,927 1,927 61 1,988
DPW LTE 227 0.037782 254 254 7 261
DPW SK Landfill 10,495 1.746782 11,770 11,770 382 12,152
DPW WTE 7,109 1.183218 7,972 7,972 259 8,231
DPW Mat. Recycle 8,807 1.465832 9,877 9,877 320 10,197
DPW NK Transfer 7,082 1.178724 7,943 7,943 258 8,201
DPW Sparta LF 508 0.084551 570 570 17 587
DPW Kentwood LF 3,739 0.622317 4,193 4,193 135 4,328
DPW Ordinance 320 0.053261 360 360 12 372
DPW HHW 1,243 0.206884 1,393 1,393 43 1,436
Aeronautics 441 0.073400 495 495 15 510
Deliquent Tax 10,843 1.804703 12,160 12,160 393 12,553
Office Equipment 449 0.074731 503 503 16 519
Risk Managment 3,663 0.609668 4,109 4,109 132 4,241
Drain Revolving 14,520 2.416701 16,283 16,283 529 16,812
Lake Level Revol 671 0.111681 751 751 23 774
Drain Debt Serv 195 0.032456 219 219 7 226
Non Allocated 295 0.049100 331 331 10 341
Schedule .4 Total for Accounting 600,819 100.000000 673,787 673,787 19,665 693,452
Schedule 13.4.1
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Activity - Accounting
Page C-241
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 16.88 1.040877 7,012 7,012 7,012
Administrator 101-172 8.86 0.546337 3,681 3,681 3,681
Human Resources 101-270 15.29 0.942832 6,352 6,352 6,352
Purchasing 101-233 4.88 0.300917 2,028 2,028 2,028
Treasurer 101-253 11.93 0.735643 4,957 4,957 4,957
Facilities Mgmt 101-265-2601 2.78 0.171424 1,156 1,156 1,156
Building & Grounds 43.61 2.689137 18,120 18,120 18,120
Central Services 6.87 0.423627 2,855 2,855 2,855
Fleet Services 3.83 0.236170 1,592 1,592 1,592
Information Technology 36.01 2.220496 14,962 14,962 14,962
Commissioners 20.86 1.286297 8,669 8,669 280 8,949
Circuit Court 89.13 5.496050 37,033 37,033 1,196 38,229
Circuit Court Svcs 20.96 1.292463 8,708 8,708 281 8,989
District Court 32.70 2.016390 13,586 13,586 440 14,026
Probate Court 13.94 0.859586 5,791 5,791 188 5,979
Cir Ct Referee 14.07 0.867603 5,847 5,847 189 6,036
F.O.C. 92.32 5.692756 38,360 38,360 1,239 39,599
Elections 0.98 0.060430 407 407 13 420
County Clerk 9.53 0.587651 3,961 3,961 127 4,088
Concealed Pistol 1.00 0.061663 416 416 13 429
Clerk Circuit Ct 19.79 1.220317 8,224 8,224 265 8,489
Equalization 14.20 0.875619 5,900 5,900 190 6,090
Prosecutor 39.63 2.443717 16,468 16,468 533 17,001
Pros Atty CRP 18.84 1.161737 7,829 7,829 255 8,084
Pros Atty IV-E 9.09 0.560519 3,777 3,777 121 3,898
Pros Atty CVR 8.91 0.549420 3,702 3,702 119 3,821
Reg of Deeds 8.43 0.519822 3,504 3,504 112 3,616
Co-op Extension 2.00 0.123327 830 830 26 856
KCH Boiler Plant 0.05 0.003083 20 20 1 21
Drain Commissioner 5.32 0.328049 2,210 2,210 70 2,280
Sheriff 143.20 8.830185 59,501 59,501 1,921 61,422
SRO 279-301-3019 1.00 0.061663 416 416 13 429
SRO 279-301-3020 1.00 0.061663 416 416 13 429
SRO 279-301-3021 1.00 0.061663 416 416 13 429
SRO 279-301-3022 1.00 0.061663 416 416 13 429
SRO 279-301-3023 1.00 0.061663 416 416 13 429
SRO 279-301-3024 1.00 0.061663 416 416 13 429
SRO 279-301-3025 1.00 0.061663 416 416 13 429
SRO 279-301-3026 1.00 0.061663 416 416 13 429
CP 279-301-3030 1.00 0.061663 416 416 13 429
CP 279-301-3031 1.00 0.061663 416 416 13 429
CP 279-301-3032 1.00 0.061663 416 416 13 429
CP 279-301-3033 1.00 0.061663 416 416 13 429
KN Drug Enforce 1.00 0.061663 416 416 13 429
Marine 2.40 0.147992 997 997 31 1,028
Twp Law Enf 37.55 2.315457 15,601 15,601 505 16,106
Twp Law Enf EP 12.76 0.786824 5,302 5,302 172 5,474
Twp Law Enf CS 1.00 0.061663 416 416 13 429
2nd Road Patrol 3.00 0.184990 1,247 1,247 38 1,285
E-911 52.63 3.245340 21,869 21,869 706 22,575
Jail 266.11 16.409225 110,567 110,567 3,604 114,171
MDOT Road Crew 0.64 0.039465 266 266 8 274
Schedule 13.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Activity - Payroll
Page C-242
Allocation Basis: Average number of FTE employees by department
Allocation Source: Employee summary report
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
RC Road Crew 0.97 0.059813 403 403 13 416
Medical Examiner 7.45 0.459392 3,094 3,094 98 3,192
Human Services 0.38 0.023432 157 157 5 162
Parks & Rec 59.29 3.656017 24,636 24,636 795 25,431
Health 211.38 13.034390 87,831 87,831 2,837 90,668
H-Animal Control 19.77 1.219084 8,216 8,216 265 8,481
Lodging Tax 1.00 0.061663 416 416 13 429
ROD Automation 1.62 0.099895 673 673 21 694
Sh Narcotics Shr 4.00 0.246653 1,663 1,663 54 1,717
283-694 CDBG Admin 2.31 0.142442 960 960 30 990
283-691 HOME 0.52 0.032065 216 216 6 222
283-694 CDBG HR 0.66 0.040698 274 274 8 282
283-694 CDBG LGA 0.02 0.001233 8 8 8
283-695 6950 COC 0.06 0.003700 24 24 1 25
283-695 6951 COC 0.09 0.005550 36 36 1 37
Housing Commissn 4.53 0.279335 1,881 1,881 60 1,941
Community Action 4.85 0.299067 2,015 2,015 64 2,079
CCF IHC ASO 5.00 0.308317 2,077 2,077 66 2,143
CCF IHC CP 58.34 3.597437 24,239 24,239 784 25,023
CCF JD Juve Det 65.81 4.058062 27,345 27,345 883 28,228
CCF JD Fac Mgmt 4.72 0.291051 1,960 1,960 62 2,022
Veteran's Millage 6.60 0.406978 2,742 2,742 88 2,830
SP Comm. Correct 2.00 0.123327 830 830 26 856
DPW Resource Rec 1.00 0.061663 416 416 13 429
DPW Admin & Fin 10.49 0.646848 4,358 4,358 142 4,500
DPW NK Landfill 0.96 0.059197 399 399 13 412
DPW SK Landfill 14.57 0.898434 6,055 6,055 196 6,251
DPW WTE 6.30 0.388479 2,618 2,618 83 2,701
DPW Mat. Recycle 10.44 0.643765 4,338 4,338 141 4,479
DPW NK Transfer 6.27 0.386629 2,606 2,606 83 2,689
DPW Sparta LF 0.46 0.028365 191 191 6 197
DPW Kentwood LF 2.41 0.148609 1,001 1,001 31 1,032
DPW HHW 1.46 0.090028 607 607 19 626
Risk Managment 1.00 0.061663 416 416 13 429
Schedule .4 Total for Payroll 1,621.71 100.000000 673,832 673,832 19,745 693,577
Schedule 13.4.2
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Activity - Payroll
Page C-243
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Fiscal Services 101-191 25 1.139471 1,891 1,891 1,891
Administrator 101-172 22 1.002735 1,664 1,664 1,664
Human Resources 101-270 28 1.276208 2,118 2,118 2,118
Purchasing 101-233 9 0.410210 680 680 680
Treasurer 101-253 18 0.820419 1,362 1,362 1,362
Facilities Mgmt 101-265-2601 6 0.273473 454 454 454
Building & Grounds 56 2.552416 4,237 4,237 4,237
Central Services 12 0.546946 907 907 907
Fleet Services 1 0.045579 74 74 74
Information Technology 98 4.466727 7,415 7,415 7,415
Commissioners 6 0.273473 454 454 35 489
Circuit Court 226 10.300817 17,131 17,131 1,356 18,487
Circuit Court Svcs 23 1.048314 1,741 1,741 135 1,876
District Court 56 2.552416 4,237 4,237 331 4,568
Probate Court 23 1.048314 1,741 1,741 135 1,876
Probation CC 95 4.329991 7,187 7,187 565 7,752
F.O.C. 145 6.608933 10,968 10,968 860 11,828
County Clerk 26 1.185050 1,968 1,968 156 2,124
Clerk Circuit Ct 29 1.321787 2,192 2,192 173 2,365
Equalization 27 1.230629 2,041 2,041 161 2,202
Prosecutor 55 2.506837 4,162 4,162 325 4,487
Pros Atty CRP 24 1.093892 1,816 1,816 143 1,959
Pros Atty IV-E 12 0.546946 907 907 69 976
Pros Atty CVR 26 1.185050 1,968 1,968 156 2,124
Reg of Deeds 13 0.592525 983 983 76 1,059
Co-op Extension 39 1.777575 2,951 2,951 231 3,182
KCH Boiler Plant 1 0.045579 74 74 6 80
Drain Commissioner 9 0.410210 680 680 53 733
Sheriff 123 5.606199 9,305 9,305 730 10,035
SRO 279-301-3019 1 0.045579 74 74 6 80
SRO 279-301-3020 1 0.045579 74 74 6 80
SRO 279-301-3021 1 0.045579 74 74 6 80
SRO 279-301-3022 1 0.045579 74 74 6 80
SRO 279-301-3023 1 0.045579 74 74 6 80
SRO 279-301-3024 1 0.045579 74 74 6 80
SRO 279-301-3025 1 0.045579 74 74 6 80
SRO 279-301-3026 1 0.045579 74 74 6 80
CP 279-301-3030 1 0.045579 74 74 6 80
CP 279-301-3031 1 0.045579 74 74 6 80
CP 279-301-3032 1 0.045579 74 74 6 80
CP 279-301-3033 1 0.045579 74 74 6 80
KN Drug Enforce 1 0.045579 74 74 6 80
Emergency Mgmt 6 0.273473 454 454 35 489
Marine 1 0.045579 74 74 6 80
Twp Law Enf 32 1.458523 2,420 2,420 190 2,610
Twp Law Enf EP 11 0.501367 830 830 65 895
Twp Law Enf CS 1 0.045579 74 74 6 80
2nd Road Patrol 3 0.136737 225 225 17 242
Jail 225 10.255242 17,020 17,020 1,335 18,355
MDOT Road Crew 1 0.045579 74 74 6 80
RC Road Crew 1 0.045579 74 74 6 80
Medical Examiner 4 0.182315 302 302 22 324
Schedule 13.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Activity - Telephone Supt
Page C-244
Allocation Basis: Number of telephone lines by department
Allocation Source: Monthly chargeback summary
Receiving DepartmentAllocation
UnitsAllocation
PctGross
AllocationDirectBilled
AllocationStep 1
AllocationStep 2 Total
Guardianship 1 0.045579 74 74 6 80
Legal Asst Ctr 13 0.592525 983 983 76 1,059
Parks & Rec 10 0.455789 756 756 59 815
Health 223 10.164084 16,869 16,869 1,323 18,192
H-Animal Control 25 1.139471 1,891 1,891 149 2,040
ROD Automation 2 0.091158 153 153 12 165
283-694 CDBG Admin 6 0.273473 454 454 35 489
283-691 HOME 2 0.091158 153 153 12 165
283-694 CDBG HR 2 0.091158 153 153 12 165
Housing Commissn 13 0.592525 983 983 76 1,059
Community Action 9 0.410210 680 680 53 733
CCF IHC ASO 5 0.227894 377 377 28 405
CCF IHC CP 58 2.643573 4,388 4,388 344 4,732
CCF JD Juve Det 65 2.962625 4,917 4,917 384 5,301
Veteran's Millage 11 0.501367 830 830 65 895
SP Comm. Correct 8 0.364631 604 604 46 650
DPW Resource Rec 4 0.182315 302 302 22 324
DPW Admin & Fin 16 0.729262 1,211 1,211 95 1,306
DPW SK Landfill 4 0.182315 302 302 22 324
DPW WTE 1 0.045579 74 74 6 80
DPW Mat. Recycle 3 0.136737 225 225 17 242
DPW Kentwood LF 1 0.045579 74 74 6 80
Non Allocated 181 8.249772 13,691 13,691 1,075 14,766
Schedule .4 Total for Telephone Supt 2,194 100.000000 165,961 165,961 11,385 177,346
Schedule 13.4.3
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .4 - Detail Activity Allocations
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:06 AM
Activity - Telephone Supt
Page C-245
Receiving Department Total Accounting Payroll Telephone Supt
Fiscal Services 101-191 13,312 4,409 7,012 1,891
Administrator 101-172 7,876 2,531 3,681 1,664
Human Resources 101-270 12,936 4,466 6,352 2,118
Purchasing 101-233 3,914 1,206 2,028 680
Treasurer 101-253 13,186 6,867 4,957 1,362
Facilities Mgmt 101-265-2601 4,961 3,351 1,156 454
Building & Grounds 42,862 20,505 18,120 4,237
Central Services 7,439 3,677 2,855 907
Fleet Services 7,493 5,827 1,592 74
Information Technology 37,160 14,783 14,962 7,415
Commissioners 11,380 1,942 8,949 489
Circuit Court 170,107 113,391 38,229 18,487
Circuit Court Svcs 13,267 2,402 8,989 1,876
District Court 24,751 6,157 14,026 4,568
Law Library 76 76 0 0
Probate Court 17,734 9,879 5,979 1,876
Cir Ct Referee 6,709 673 6,036 0
Probation CC 9,094 1,342 0 7,752
F.O.C. 59,977 8,550 39,599 11,828
Elections 1,402 982 420 0
COMIT 36 36 0 0
County Clerk 11,407 5,195 4,088 2,124
Concealed Pistol 1,443 1,014 429 0
Clerk Circuit Ct 13,709 2,855 8,489 2,365
Equalization 11,295 3,003 6,090 2,202
Prosecutor 42,894 21,406 17,001 4,487
Pros Atty CRP 13,663 3,620 8,084 1,959
Pros Atty IV-E 6,445 1,571 3,898 976
Pros Atty CVR 7,737 1,792 3,821 2,124
Reg of Deeds 9,144 4,469 3,616 1,059
Co-op Extension 5,849 1,811 856 3,182
KCH Boiler Plant 2,462 2,361 21 80
Drain Commissioner 5,539 2,526 2,280 733
Sheriff 95,928 24,471 61,422 10,035
SRO 279-301-3019 1,120 611 429 80
SRO 279-301-3020 940 431 429 80
SRO 279-301-3021 1,051 542 429 80
SRO 279-301-3022 1,112 603 429 80
SRO 279-301-3023 1,114 605 429 80
SRO 279-301-3024 1,008 499 429 80
SRO 279-301-3025 979 470 429 80
SRO 279-301-3026 961 452 429 80
CP 279-301-3030 1,133 624 429 80
CP 279-301-3031 1,252 743 429 80
CP 279-301-3032 1,098 589 429 80
CP 279-301-3033 959 450 429 80
KN Drug Enforce 936 427 429 80
Traffic & Safety 34 34 0 0
Emergency Mgmt 1,087 598 0 489
Marine 2,968 1,860 1,028 80
Twp Law Enf 19,981 1,265 16,106 2,610
Twp Law Enf EP 7,340 971 5,474 895
Schedule 13.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:05 AM
Page C-246
Receiving Department Total Accounting Payroll Telephone Supt
Twp Law Enf CS 1,452 943 429 80
2nd Road Patrol 2,753 1,226 1,285 242
E-911 24,821 2,246 22,575 0
Dispatch 261-325 1,932 1,932 0 0
Jail 158,274 25,748 114,171 18,355
MDOT Road Crew 915 561 274 80
RC Road Crew 1,260 764 416 80
Health Prev Prog 410 410 0 0
Medical Examiner 7,079 3,563 3,192 324
Human Services 1,307 1,145 162 0
Guardianship 8,041 7,961 0 80
ACSET 43 43 0 0
Legal Asst Ctr 1,059 0 0 1,059
Zoo 15 15 0 0
Road Comm 1,123 1,123 0 0
Fire Prevention 1,219 1,219 0 0
Parks & Rec 73,504 47,258 25,431 815
Health 185,412 76,552 90,668 18,192
H-Animal Control 16,471 5,950 8,481 2,040
Lodging Tax 3,428 2,999 429 0
Corr/Det Fac. 1,530 1,530 0 0
Senior Millage 2,158 2,158 0 0
ROD Automation 2,731 1,872 694 165
Zoo/Museum Millage 3,059 3,059 0 0
Sh Narcotics Shr 3,655 1,938 1,717 0
Sh Narcotics Fed 399 399 0 0
283-694 CDBG Admin 3,271 1,792 990 489
283-691 HOME 1,656 1,269 222 165
283-694 CDBG HR 2,120 1,673 282 165
283-694 CDBG LGA 2,435 2,427 8 0
283-695 6950 COC 642 617 25 0
283-695 6951 COC 585 548 37 0
Housing Commissn 58,224 55,224 1,941 1,059
Community Action 6,326 3,514 2,079 733
CC Juve AD 150 150 0 0
CC Milk Meal 796 796 0 0
CCF State Inst. 23 23 0 0
CCF IHC ASO 3,175 627 2,143 405
CCF IHC CP 38,389 8,634 25,023 4,732
CCF IHC YDIP 80 80 0 0
CCF IHC CASA 122 122 0 0
CCF IC ICP 2,831 2,831 0 0
CCF IC ICPO 333 333 0 0
CCF FFC FFCP 546 546 0 0
CCF FFC FFCPO 1,250 1,250 0 0
CCF FFC FFCPPRC 1,123 1,123 0 0
CCF JD Juve Det 39,681 6,152 28,228 5,301
CCF JD Fac Mgmt 5,500 3,478 2,022 0
CCF DHHS 5,258 5,258 0 0
Vet's Trust 8 8 0 0
Veteran's Millage 10,316 6,591 2,830 895
SP Comm. Correct 3,938 2,432 856 650
Schedule 13.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:05 AM
Page C-247
Receiving Department Total Accounting Payroll Telephone Supt
SP Remonum. 174 174 0 0
SP Ag Preservation 96 96 0 0
KCBA Debt Service 676 676 0 0
KC Constr. Fund 1,448 1,448 0 0
KC Bldg Authority 37 37 0 0
DPW Resource Rec 2,624 1,871 429 324
DPW Act 451 49 49 0 0
DPW Admin & Fin 10,146 4,340 4,500 1,306
DPW NK Landfill 2,400 1,988 412 0
DPW LTE 261 261 0 0
DPW SK Landfill 18,727 12,152 6,251 324
DPW WTE 11,012 8,231 2,701 80
DPW Mat. Recycle 14,918 10,197 4,479 242
DPW NK Transfer 10,890 8,201 2,689 0
DPW Sparta LF 784 587 197 0
DPW Kentwood LF 5,440 4,328 1,032 80
DPW Ordinance 372 372 0 0
DPW HHW 2,062 1,436 626 0
Aeronautics 510 510 0 0
Deliquent Tax 12,553 12,553 0 0
Office Equipment 519 519 0 0
Risk Managment 4,670 4,241 429 0
Drain Revolving 16,812 16,812 0 0
Lake Level Revol 774 774 0 0
Drain Debt Serv 226 226 0 0
Non Allocated 15,107 341 0 14,766
Direct Bill 0 0 0 0
Total 1,564,375 693,452 693,577 177,346
Schedule 13.5
All Monetary Values are US DollarsMAXCAP 2018 MAXIMUS Consulting Services, Inc.Prepared By MAXIMUS Consulting Services, Inc.
Kent County, MichiganCost Allocation Plan
Based On The Year Ended December 31, 2017Schedule .5 - Allocation Summary
For Department I.T. Fiscal/HR/Phone System
Kent County, MI2017 Version 1.0005
MAXCAP7/2/2018 11:06:05 AM
Page C-248
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
Kent County, Michigan Indirect Cost Overhead Rate
Based on Year Ended December 31, 2017
A Countywide single indirect overhead rate is included on the following page,
which is labeled as Exhibit A. The rate is based on actual number of Full-time
Equivalent Employees (FTE) for the year ended December 31, 2017. The detail for all
indirect expenses identified in Exhibit A can be found in the costs allocation plan (CAP)
that follows. Because the base for computing the rate is on FTE’s, allocated indirect
costs that were considered to be material and did not have a direct correlation to the
base (FTE) were deducted from the total allocated cost. To include these costs would
skew the rate for its intended purposes.
This rate was developed for the purpose of estimating indirect costs for new
programs that did not exist during the 2017 fiscal year. Because the base used for
computing the indirect overhead rate was FTE’s, when applying the rate to a new
program, the rate should be applied to the total FTE’s in that program. Because actual
indirect costs are a result of many factors, it is important to verify that this single indirect
rate is applicable to a program before it is used. This rate should be used as a
"Provisional rate" which is used for funding, interim reimbursement, and reporting
indirect costs on Federal awards pending the establishment of a final rate for that
period. A final rate will be required when the CAP is prepared for the year in which the
rate was applied and the program being charged is identified in the summary schedule
of the CAP and the actual indirect costs for that period are known. Use of this rate for a
federal program may require approval by the County’s cognizant agency.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-2
Kent County, MichiganProposed Indirect Cost Rate
For New ProgramsBased on Actual 2017
For Use in 2019
ColumnCentral Service Departments Amount Cost Plan Schedule TitleTotal Allocated Cost $26,078,544 Schedule A, Page C-27 Subtotal
Cost AdjustmentsProbation Circuit Court (242,776) Schedule A, Page C-3 Probation C.C.KCH Boiler Plant (27,649) Schedule A, Page C-6 KCH Boiler PlantACSET (25,782) Schedule A, Page C-13 ACSETRoad Commission (9,737) Schedule A, Page C-13 Road CommissionFire Prevention (32,953) Schedule A, Page C-13 Fire PreventionHHS Building Operations Direct (579,208) Schedule A, Page C-18 HHS Building DirectHHS Building Operations Indirect (81,480) Schedule A, Page C-18 HHS Building Indir.Drain Revolving (128,236) Schedule A, Page C-26 Drain RevolvingLake Level Revolving (7,096) Schedule A, Page C-26 Lake Level RevolHHS Building Depreciation (1,039,603) Schedule A, Page C-27 HHS Bldg Depr.Fleet Services (460,653) Schedule A, Page C-27 SubtotalACSET Building Depreciation (201,302) Schedule A, Page C-27 ACSET Bldg Depr.Non Allocated (3,130,321) Schedule A, Page C-27 Non AllocatedAdjusted Indirect Costs $20,111,748
Full-Time Equivalent employee (FTE) 1,621.71 Schedule 4.4.1, Page C-95 Allocated UnitsLess Central Services Department FTE's (150.94) Net FTE Base 1,470.77
Average Annual Cost Per FTE $13,674
The cost adjustments identified above were made because the indirect costs identified for those departments did not have a direct correlation to the base (FTE) that is used for estimating indirect costs for new programs.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-3
Kent County, Michigan Kent County Community Action (KCCA)
Indirect Costs by Unit Based on Year Ended December 31, 2017
The following schedule identifies the indirect costs detail by Unit for the Kent
County Community Action funds. The total indirect costs for KCCA identified on this
schedule reconciles to the amount identified in the summary schedule located in the
front of this cost allocation plan.
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-4
Kent C
ounty, Michigan
KC
CA Indirect C
osts - 2017
ProgramU
nitG
rand Total
Carry
Forward
TotalB
ldg D
eprFiscal
ServicesAccounting
PayrollB
udgetingAudit
Administrator
H.R
.Purchasing
TreasurerB
&G
Central Serv
FleetInfo Tech
I.T. Fiscal / H
R
KCS
69301,741
469
1,272
-
494
134
16
334
10
101
163
1
3
-
7
-
403
100
KC
S6931
4,224
1,138
3,086
-
696
273
48
357
18
305
492
36
21
-
20
-
1,232
284
CG
RS
69321,125
303
822
-
390
106
8
268
8
53
86
7
-
-
4
-
216
66
C
GR
S6933
1,965
529
1,436
-
828
412
11
379
26
69
111
5
-
-
5
-
278
140
CSBG
693510,542
2,840
7,702
1,966
1,244
590
57
558
39
367
592
310
39
1,248
24
-
1,482
430
C
SBG6936
1,408
379
1,029
-
459
378
-
45
36
-
-
199
121
-
-
-
-
250
CSBG
693755,037
14,827
40,210
16,652
1,815
940
224
580
71
1,439
2,321
162
71
10,582
95
-
5,807
1,266
M
EAP6954
3,356
904
2,452
1,176
326
50
3
268
5
21
33
3
25
747
1
-
84
36
MEAP
6955827
223
604
-
295
228
-
45
22
-
-
65
95
-
-
-
-
149
C
RIC
B6959
3,860
1,040
2,820
-
1,375
1,219
-
45
111
-
-
300
372
-
-
-
-
773
DO
EWX
69612,273
612
1,661
540
532
161
4
357
10
26
42
15
-
343
2
-
105
56
D
OEW
X6962
9,309
2,508
6,801
1,619
877
406
67
379
25
432
697
1
-
1,029
29
-
1,744
373
DO
EWX
69631,203
324
879
-
195
134
-
45
16
-
-
525
43
-
-
-
-
116
D
OEW
X6964
834
225
609
-
267
200
-
45
22
-
-
118
64
-
-
-
-
160
DO
EWX
69652,034
548
1,486
-
718
328
12
357
21
80
129
53
25
-
5
-
323
153
SR
MM
69802,536
683
1,853
-
645
200
17
402
26
112
181
51
208
-
7
-
453
196
SR
OU
T6982
2,844
766
2,078
-
802
395
24
357
26
154
249
-
39
-
10
-
623
201
SRTR
AN6984
12,446
3,353
9,093
906
877
339
63
446
29
401
647
51
113
576
27
3,487
1,620
388
SRW
THR
69861,013
273
740
-
622
312
1
290
19
7
11
-
-
-
-
-
27
73
SR
WTH
R6987
230
62
168
-
91
-
-
89
2
-
-
52
15
-
-
-
-
10
OAA
69891,637
441
1,196
-
755
367
7
357
24
43
69
1
28
-
3
-
172
125
N
SIP6990
145
39
106
-
4
-
-
-
4
-
-
-
78
-
-
-
-
24
TEFAP6992
5,627
1,516
4,111
546
1,032
467
42
491
32
270
435
8
46
347
18
-
1,088
321
CSFP
69944,812
1,296
3,516
273
1,059
501
31
491
36
200
322
9
53
174
13
310
807
296
EFSP
6996148
40
108
-
55
6
-
45
4
-
-
40
-
-
-
-
-
13
M
IENR
L6997
5,490
1,479
4,011
1,022
835
401
30
379
25
191
309
1
-
649
13
-
772
219
ITP6999
2,116
570
1,546
-
612
228
10
357
17
61
99
5
57
-
4
353
247
108
Totals138,782
$ 37,387
$ 101,395
$ 24,700
$ 17,900
$ 8,775
$ 675
$ 7,766
$ 684
$ 4,332
$ 6,988
$ 2,018
$ 1,516
$ 15,695
$ 287
$ 4,150
$ 17,483
$ 6,326
$
Fiscal
All M
onetary Values are U
S D
ollars
MA
XC
AP
2018 MA
XIM
US
Consulting S
ervices, Inc.
Prepared B
y MA
XIM
US
Consulting S
ervices, Inc.P
age D-5
Kent 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
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-6
COUNTY OF KENT, MICHIGAN
Internal Service Funds
Employee Benefits Funds
Health Fund – accounts for the costs of providing healthcare benefits to employees.
Dental Fund – accounts for the costs of providing dental benefits to employees.
Unemployment Fund – accounts for the costs of providing unemployment benefits to employees.
Risk Management Funds
Property and Liability Fund – accounts for the County's property and liability self-insurance.
Workers' Compensation Fund – accounts for the County's workers' compensation self-insurance.
Other Internal Service Funds
Equipment Pool Fund – accounts for the purchase of capital equipment and rental to various Countydepartments.
177
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-7
COUNTY OF KENT, MICHIGAN
Combining Statement of Net PositionInternal Service FundsDecember 31, 2017
Employee Benefits
Health(677-6711 / Dental Unemployment677-6712) (677-6714) (677-6715)
AssetsCurrent assets:
Cash, investments, and accrued interest 13,840,513$ 323,981$ 229,055$ Accounts receivable, net - - - Due from other governments - - - Due from other funds - - - Due from component units - - - Prepaids - - -
Total current assets 13,840,513 323,981 229,055
Noncurrent assets:Capital assets being depreciated, net - - -
Total assets 13,840,513 323,981 229,055
LiabilitiesAccounts payable - - 46,435 Accrued liabilities 1,161,000 36,053 - Due to other funds - - -
Total liabilities (all current) 1,161,000 36,053 46,435
Net positionInvestment in capital assets - - - Unrestricted 12,679,513 287,928 182,620
Total net position 12,679,513$ 287,928$ 182,620$
178
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-8
Risk Management
Property Workers' Equipmentand Liability Compensation Pool(677-6713) (677-6716) (664) Total
592,920$ 1,718,531$ 668,027$ 17,373,027$ - 205,427 - 205,427
500 - - 500 - - 62,399 62,399 - - 219 219
556,052 104,649 - 660,701 1,149,472 2,028,607 730,645 18,302,273
- - 65,613 65,613
1,149,472 2,028,607 796,258 18,367,886
128,499 1,950 16,807 193,691 257,521 136,441 - 1,591,015
- - 15,402 15,402
386,020 138,391 32,209 1,800,108
- - 65,613 65,613 763,452 1,890,216 698,436 16,502,165
763,452$ 1,890,216$ 764,049$ 16,567,778$
179
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-9
COUNTY OF KENT, MICHIGAN
Combining Statement of Revenues, Expenditures andChanges in Fund Net PositionInternal Service Funds
Employee Benefits
Health(677-6711 / Dental Unemployment677-6712) (677-6714) (677-6715)
Operating revenuesCharges for services 23,091,068$ 1,468,892$ 50,947$
Operating expensesSalaries and fringes - - 46,435 Contractual services - 61,167 - Benefit payments and refunds 18,871,414 1,453,217 - Depreciation - - - Other - - -
Total operating expenses 18,871,414 1,514,384 46,435
Operating income (loss) 4,219,654 (45,492) 4,512
Nonoperating revenuesInvestment earnings 100,988 2,710 1,820
Change in net position 4,320,642 (42,782) 6,332
Net position, beginning of year 8,358,871 330,710 176,288
Net position, end of year 12,679,513$ 287,928$ 182,620$
180
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-10
Risk Management
Property Workers' Equipmentand Liability Compensation Pool(677-6713) (677-6716) (664) Total
1,295,898$ 195,362$ 150,673$ 26,252,840$
108,143 - - 154,578 3,128 1,950 - 66,245
641,552 830 - 20,967,013 - - 144,193 144,193
1,013,979 120,310 56,751 1,191,040
1,766,802 123,090 200,944 22,523,069
(470,904) 72,272 (50,271) 3,729,771
276,520 16,449 5,630 404,117
(194,384) 88,721 (44,641) 4,133,888
957,836 1,801,495 808,690 12,433,890
763,452$ 1,890,216$ 764,049$ 16,567,778$
181
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-11
COUNTY OF KENT, MICHIGAN
Combining Statement of Cash FlowsInternal Service FundsFor the Year Ended December 31, 2017
Employee Benefits
Health(677-6711 / Dental Unemployment677-6712) (677-6714) (677-6715)
Cash flows from operating activitiesReceipts from customers and users 23,091,068$ 1,468,892$ 50,947$ Payments to vendors - (61,167) - Payments for personnel services - - (46,435) Benefit payments (19,096,414) (1,499,575) (26,120)
Net cash provided by (used in) operating activities 3,994,654 (91,850) (21,608)
Cash flows from capital and related financing activitiesPurchase of capital assets - - -
Cash flows from investing activitiesInterest received on investments 100,988 2,710 1,820
Net change in cash and cash equivalents 4,095,642 (89,140) (19,788)
Cash and cash equivalents, beginning of year 9,744,871 413,121 248,843
Cash and cash equivalents, end of year 13,840,513$ 323,981$ 229,055$
Reconciliation of operating income (loss) to netcash provided by (used in) operating activities
Operating income (loss) 4,219,654$ (45,492)$ 4,512$ Adjustments to reconcile operating income (loss)
to net cash provided by (used in) operating activities:Depreciation expense - - - Change in:
Accounts receivable - - - Due from other governments - - - Due from other funds - - - Due from component units - - - Prepaids - - - Accounts payable - - (26,120) Accrued liabilities (225,000) (46,358) - Due to other funds - - -
Net cash provided by (used in) operating activities 3,994,654$ (91,850)$ (21,608)$
182
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-12
Risk Management
Property Workers' Equipmentand Liability Compensation Pool(677-6713) (677-6716) (664) Total
1,295,398$ 191,808$ 88,055$ 26,186,168$ (998,648) (132,649) (24,542) (1,217,006) (108,143) - - (154,578) (698,251) (351,939) - (21,672,299)
(509,644) (292,780) 63,513 3,142,285
- - (22,596) (22,596)
276,520 16,449 5,630 404,117
(233,124) (276,331) 46,547 3,523,806
826,044 1,994,862 621,480 13,849,221
592,920$ 1,718,531$ 668,027$ 17,373,027$
(470,904)$ 72,272$ (50,271)$ 3,729,771$
- - 144,193 144,193
- (3,554) - (3,554) (500) - - (500)
- - (62,399) (62,399) - - (219) (219)
(106,198) (104,649) - (210,847) 124,657 (26,050) 16,807 89,294 (56,699) (230,799) - (558,856)
- - 15,402 15,402
(509,644)$ (292,780)$ 63,513$ 3,142,285$
183
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-13
Kent County, MichiganInternal Service Fund Summary
Based On The Year Ended December 31, 2017
Income Statement: Total Health Dental UnemployOperating Revenues 26,252,840$ 23,091,068$ 1,468,892$ 50,947$
Operating Expenses (22,378,876) (18,871,414) (1,514,384) (46,435) Depreciation (144,193) - - - Total Expenses (22,523,069)$ (18,871,414)$ (1,514,384)$ (46,435)$
Net Profit/(Loss) 3,729,771 4,219,654 (45,492) 4,512
Non Operating Revenue/(Exp) 404,117 100,988 2,710 1,820
Operating Transfers In/(Out) - - - -
Net Increase/(Decrease) 4,133,888$ 4,320,642$ (42,782)$ 6,332$
Beginning R.E. per CAFR 12,433,890 8,358,871 330,710 176,288
Ending R.E. per CAFR 16,567,778$ 12,679,513$ 287,928$ 182,620$
2 CFR Part 200 R.E. Adjustments:Prior Years Adjustments (800,000) - - - Current Year Adjustments - - - - Catastrophic Losses (5,240,000) (2,748,000) (136,000) (44,000) Total Adjustments (6,040,000) (2,748,000) (136,000) (44,000)
2 CRF Part 200 Adjusted R.E. 10,527,778$ 9,931,513$ 151,928$ 138,620$
Sixty Days Operating Expense (3,642,459) (2,915,000) (204,000) (38,000)
Excess Reserves 6,885,320$ 7,016,513$ (52,072)$ 100,620$
Excess months of WCR 3.8 4.8 (0.5) 5.3
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-14
Kent County, MichiganInternal Service Fund Summary
Based On The 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. Adjustments:Prior Years AdjustmentsCurrent Year AdjustmentsCatastrophic LossesTotal Adjustments
2 CRF Part 200 Adjusted R.E.
Sixty Days Operating Expense
Excess Reserves
Excess months of WCR
Property & Workers' EquipmentLiability Compensation Pool1,295,898$ 195,362$ 150,673$
(1,766,802) (123,090) (56,751) - - (144,193)
(1,766,802)$ (123,090)$ (200,944)$
(470,904) 72,272 (50,271)
276,520 16,449 5,630
- - -
(194,384)$ 88,721$ (44,641)$
957,836 1,801,495 808,690
763,452$ 1,890,216$ 764,049$
- - (800,000) - - -
(1,537,000) (775,000) - (1,537,000) (775,000) (800,000)
(773,548)$ 1,115,216$ (35,951)$
(325,000) (151,000) (9,459)
(1,098,548)$ 964,216$ (45,410)$
(6.8) 12.8 (7.6)
All Monetary Values are US Dollars
MAXCAP 2018 MAXIMUS Consulting Services, Inc.
Prepared By MAXIMUS Consulting Services, Inc.Page D-15