MARATHON · Each central services departmentis presented in this report beginning with a brief...

CENTRAL SERVICES COST ALLOCATION PLAN

MARATHON COUNTY, WISCONSIN

Based on 20II Financials

~

MARATHONCOUNTY

•

IJ. L~e_qUOiLc.onsulting~rO_UJl _~ 1402 Trotta Court

Waunakee. WI 53597Telephone: (608) 217·8193dennym.sequotagatds.net

Cost Allocation Plan Overview

Marathon County, Wisconsin has selected Sequoia Consulting Group to prepare its CentralServices Cost Allocation Plan for use during its fiscal year 2013 based on actualexpenditures and offsetting revenues occurring during fiscal year 2011 .

An indirect cost allocation plan distributes the allowable costs of central servicesdepa rtmen ts to grantee departments based on allowable allocation or distribu tionmethodology (re fer red to as an allocat ion basis) depending on the nature of cost andbenefit provided to its recip ients (grantees). Acentral services de par tme nt typ icallyprovides services primarily to other de partments. For example. as a central servicesdepartment - the County Finan ce Director will typ ically provide accounting, payroll andothe r fi scal services to all county departments or age ncies - but seldom, if ever, directly tothe citizens of the County. likewise, th e Finance Department Auditor receives services andsupport from the County Treasurer, Data Processing, Maintenance, Human Resources, etc.,- in this respect it also is a grantee department.

Each central se rvices departm ent is presented in th is report beginning with a briefnarrative describing the services provided by that departm en t and the activities orfunctions provided to those gran tee departments benefiting from its se rvices. All costs foreach central services de partment are analyzed to determine if they are allowable forcharging to grantee depa rtm ents and to which activity or funct ion they will be allocatedfrom. Adetailed distribution showing the actual cost allocation basis is also presented foreach function . Additionally, since central service departments also receive incoming costsfrom other central service departments, thes e incoming costs are also allocated or ass ignedin a second distribution or iteration of the costs. Sequoia can use an unlimited number ofiterations (or cost step-downs) however; typically the second iteration will distribute thebalance of costs necessary for an accurately calculated plan.

This plan was prepar ed in accorda nce with the Office of Management and Budget CircularA-87 (OM8 A-87), with ASM 8 C-10 used as guidance for determination of cost all ocationand basis select ion.

The Summary of Allocated Costs shows all central services departments and the amount ofcosts allocated to each listed gran tee departm ent. The su m of costs allocated by all centra lservices dep artments to one grantee departmen t is the total allocated costs or fixed costsfor 2011. When the 2011 fixed costs are compared to the 2009 fixed costs the difference isreferred to as the Roll Forward amount. When the ro ll forward amount is added to the2011 fixed costs the res ulting total is referred to as the Proposed Cost for 2013. Proposedcosts are used in various grant appli cations, grant reporting and in budget developmentand preparation.

CE RTIFICATE OF COST ALLOCAT ION "LAN

I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and

belief:

1) All cos ts included in this proposal las dat ed below] to esta blish cost allocations

or billings for the year ended December 31,2011 are allowable in accorda nce

with req uirements of OMS Circular A-87, "Cost Principles for Sta te an d Local

Govern ments," and the Federal Awards to which they apply. Unallowable costs

have bee n adj usted for in allocating costs as indicated in the cost allocation plan .

2J All costs included in this proposal are properly allocated to Federal Awards on

the basis of a beneficial or cau sal relat ionship between the expenses incurred

and the agreements to which that are alloca ted in accorda nce with applicable

requirements. Further. the sa me costs that have bee n treated as indirect costs

have not been claimed as di rect costs . Similar types of costs have been

accounted for consis tently.

I declare that the foregoing is true and correct.

Governmental unit: Marathon County, Wisconsin

Date of Execution:

Signature:

Name of Official :

Ti tle :

~ l·~- ~!.-----'Y' ;-;h ki>.CvS,\= ' '''-11\.«' V\~

\ \ k 2-!10

~IARATIION, WISCO NSIN

COST ALLOCATI ON PLAN

TABL E OF CONT ENTS

SV,~I.'tA R)' OF.-tLLDe TEO COSTS _ _ __ __ 7

SCIIEDl/LE lJF FI.\:£O COSTS....•.._ _•....H •• • _ _ __• . .. . . . _ • • • • • • • • • • _ _ 11

SCIIEOUI.E OF DEPARTJ/£..\ 'TAL COSTS 13

SCHEOLILE OF ALLOCATIO.\ ' BASiS /4

DEPART.tIE,'" J..............................................................•••••••••••••••••••••••••••••••••••••••••••_••••••••••••••••••••••••••••••••••••••••••••• /5

BUILDING USE•..........•..........................................•....•............................•.•.......................................................... 15NA TURE AN D EXTENT OF SERVICES 15DEPARTM ENTAL COSTS BY FUNCTION 16FUNCTIONAL COST ALLOCATIONS 17SUMMARY OF DEPARTMENTAL ALLOCATED COSTS IQ

DEPA RT.\ IE,\ ·T 1 _ _ _ _ _ 10

EQ UIP!\IENT USE _•.•._ _••••••••••••••.•••••••_ _ _ 20NATU RE AND EXTENT OF SERVICES 20DEPARTMENTAL COSTS BY FUNCTION 21FUNCTIONAL COST ALLOCATIONS 22SUMMARY OF DEPARTMENTAL ALLOCATED COSTS 23

DEPART.\IE,'·T 3 ] -t

SI)EC IAl. ACC OUNTING 24NA TURE AN D EXTENT OF SERVICES 24DEPARTMENTAL COSTS BY FUNCTION 25FUNCTIONAL COST ALLOCATIONS 26SUMMARY OF DEPARTMENTAL AL LOCATED COSTS 29

DEPART.\IEi\'T -t.............................................................•........._....•.._ _ _ 30

I N f()R~tATIOS TECHNOL()(;Y _ _ _•••••••••••••••••••••••••••._.•••_••••_•••30NA TURE AND EXTENT OF SERVICES 30DEPARTf\.IENTAL COSTS BY FUNCTION 31FUNCTIONAL COST ALLOCATIONS 32SUMMARY OF DEPARTMENTAL ALLOCATED COSTS 33

DEPAR T,.\IE," T 5 3-t

EMPLOYEE RESOURCES 3..NA TURE AND EXTENT OF SERVICES 34DEPARTMENTAL COSTS BY FUNCTION 35FUNCTIONAL COST ALLOCATI ONS 36SUMMARY OF DEPARTMENTAL ALLOCATED COSTS 38

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~IARATHO;';, WISCO;';SIN

COST ALLOCATIO;'; PLA;';

TAIlL E OF CONTENTS

DEPA RT,' IE,\ "T 6. _ _••••_••••_••.•••••••••.•••_•••••••••••••••••_•••••••••_•••••••••39

COUNTY C L ERK _ _ _ _ _ .__ _ _.._ ..__._3 9NAllJRE AND EXTENT OF SERVICES 39DEPARTM ENTAL COSTS BY FUNCTION 40FUNCTIONAL COST ALLOCATIONS -11SUMMARY OF DEPARTMENTAL Al.LOCATED COSTS 42

DEPAR1:\fEfI,'T 7.•..........•.......•••...........•......•.•...•..•••.................•.•..••....••..••...•••...•..••••..•••..•••..••...••...••..•••..•••...••..••••.••• 43

CORPORAT ION COUNSEL .&3NA TURE AN D EXTENT or SERVICES 43DEPARTMENTAL COSTS BY FUNCTION 4-1FUNCTIONAL COST ALLOCATIONS 45SUMMARY OF DEPARTMENTAL ALLOCATED COSTS 50

DEPART.\I E,"T s _ 5/

COUNT " AD\ t IN IST RATO R _.•••••••_ _ _ N 51NA'1'U RE AND EXTENT OF SERVICES 51DEPART~I ENTAL COSTS BY FUNCTION 52FUNCTIONA L COST ALLOCATIONS 53SUMMARY OF DEPARTM ENTAL ALl.OCATED COSTS 58

DEPA RT.\ I EfI,'T 9 59

FINANCE & ACCO UNT ING ~9

NATURE AN D EXTENT OF SERVICES 59DEPARTMENTAL COSTS BY FUNCTION 60FUNCTiONAL COST ALLOCATIONS 6\SUMMARY OF DEPARTMENTAL ALLOCATED COSTS 63

DEPART.\I E,'·T /0.•....._.........•_ _ _ _ _ 64

IJ\SURA:'Ii CE 6.&NATU RE AN D EXTENT OF SERVICES 64DEPARTM ENTAL COSTS BY FUNCTION 65FUNCTIONAL COST ALLOCATIONS 66SUMM ARY OF DEPARTME NTA L ALLOCATED COSTS 67

DEPAR T.\I/:,·l\'T 11 68

FACIL ITIF.S MA~AGr.l\lF.NT 68NA TURE AN D EXTENT OF SERVICES 68DEPARTMENTAL COSTS BY FUNCTION 69FUNCTIONA L COST ALLOCATIONS 7\SUMMARY OF DEPARTM ENTAL ALLOCATED COSTS 83

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MARATHON, WISCONSIN

COST A LLOCATION PL AN

TABLE OF CONTENTS

IJEPART,", £ NT / 2 85

C()UNT Y TH.EASURE R H5NATURE AN D EXTENT OF SERVICES 85DEPARTM ENTA L COSTS BY FUNC TION 86FUNCTIONA L COST ALLOCATIONS 87SUMMARY OF DEPARTMENTAL ALLOCATED COSTS 89

OEPART:~I£I'·T 13 90

C ENT RAL SE RVICES _ 90NAruRE AND EXTENT OF SERVICES 90DEPARTMENTAL COSTS BY FUNCTION 91FUNCTIONAL COST ALLOCAnONS 92SUMMARY OF DEPARTMENTAL ALLOCA TED COSTS 96

O£PART,~I£~\·T / 4 _ 97

C LERK Of CO URT _ 97NAruRE AND EXTENT OF SERVICES 97DEPARTMENTAL COSTS RY FUNcnON 98FUNCTIONAL COST ALLOC ATIONS 99SUMMARY OF DEPARTMENTAL ALLOCATED COSTS 100

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SUM MARY OF ALLOCATED COSTSMARATHON COUNTY, WISCONSINFISCAL YEAR 2011

SlK Svu· SecSwca- l_ Soc S..u - Spec '" H..tthC hild SUppol"l Ad ....lnistration ' OM Progf1l ms Edueation ...........

Cent .. SerYICe Departments

Bu lld lllllUN ,'" • 6.l11e • • , •Equ ipment U..

Specl.1Accounting • .. "Inform.l lon TKhno lO\lY 90.660 2,120 311,5049Emplo y" R..ources 9 ,391 9.3<12 19,370 27,000 27.922County elmCorporat ion Coon.._ 35.629 21,702 12.299County Admln istn tor 1,786 7.851 2.8-42 13,f170 2.eseFIn.nee" Accou l'ltl"1l 8.83001 8,8-48 11.198 58 ,675 4 ,657 1$,604Ins uf1lnce 87,53 1 (8.n 9) 11,817Facltltln .. Capital Ml nag«Mm 18.900 (57.726)COVntyT....u.... <S, .... '" '''' 1,9111e-o ...._

11.49<1 6 .120 '- ,561 1 ,899 2.OM ' .WCIetk of Couns aces

TQbl Alocabd Costa 110 ,151 ' .... .215 "... 107..161 ..., "'.",._..21.792 1· " ,1101 ....' ..,.. (11,)311 98.202

Tcul Pn>pOMd e- • nl5.N1 • !25Z,72I ! • 715,110 • 11un • ' 1U M I • 4&1,035

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SUMMARY OF ALLOCATED COSTSMARATHON COUNTY, WISCONSINFISCAL YEAR 2011

O\defA....nun,",HeC ADRC AU ......... Child..- Cou., Slwlt., Homa ....,,,..

Cerw:ral SeMc:e Oer*tmercl

Ekolldi"ll lIM • • • • • '" • • 127.liSEquipmeat UNSpec ial Acc:ounting " '"Infonnatlon TIChIMltogy ." 3.507 r.seeEtnpkly.. R_~ 13.112 Z"SS2 21 ,130 15.&18COUnty C.....Coopoi .ricH. CounHI ).it2 69.lKMCounty Admlntstmor 17,098 11."96 0 'SO 2.5$5F"'~&"'~ " 5,485 13.321 11.• '2 9.7'1.3I.,.u,._ 13.318 e.m) .30hcliltin & capital 11II1"-0_ 11.72 1 188.12. 201 ,130County T.....u... 11.721 '''' 1.036 '"Cantril s.....k:.. 3.36 1 $.71 6 57. '" 15.832 '"Clerk of Courts

TotIl Alloc~ Ca.ts ".... 14.431 46,7~ 34 ,1$3 UU79 231 ,988 402,1"

RolltOfWlrd 15USl) fUM; n .....

Total PropoHcI Cc»n • :1.4,461 • 31 ,573 • 511M2 • 50,.... • 1I,ln • 23',188 • 402.'"

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E.....-g....:: y J~...ONtl1ct " Romey VIctlrn J WIt" ... """" Con"ectio! •• ao._ AII:OImathr.. 177

eentr.l s.r-~..-.b

e.. lld lng LIM • 31,110 • 10.396 • " .cea • 7001 589 • ' .023 •Equipnolont UuSPKial AccounUng '" " 1.453 .,. .._S_ ,,,, 382.031Em~R__ 5.7~ 2.... 14,_ 27.SS1 1.17. . 07......,0...~COu"'"County Adm lnlstntot " ,935 " 30 .3117 . ,715 1.922 ,Fina nce & AccountlBg .."" 1.IISO ...no 111 ,997 1.234 '"~I...u.._ .. .. 13 ".""FKllltln & C.pItal ...~.....m 49.86 7 HI,3049 $.t,14t1 397,634 $.25<1COUnty T....u... 9,"03 n' 7.158 1.379 50 "Centnl S.....Ic.. 8.033 2,813 8,705 (3.26 3) 1,.31e 'en of Co ul'lll

Total A lloc:eled Cc.ta 133 ,144 )4,074 let.I14 ' ,152,Ost! 24 ,lU . S'

AoUforwerd

l ocal PropoMd eo.ta • '8' 44 • )4,0 14, • 111 ,12. • 1,152,051 • 2• •161 • . S'

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0-...... P..... . c_,Planning & RK rutiOtI& w..........", ,- ., Solid W..1Io Hlgh ....y .- UW ht.... ion

uw __

c. "".. Se<w:e[)epartrrenls

8ulld '....,UN • • • • • • •Eq u lpm,nt U.ISpK'-l Accounting ". 5.796 ra ea • .., 'D'lnform d lon TKhnoiogy SO, ) ' " 24,091 13,531 125.500 7.869Employ.. R...euee... 11,510 .9,457 2,1135 4S.6ot7 15.264 2,935Cou nty CIe...Corporltlon CounnlCounty Adm ln"tm;or 18.6<16 10,58<1 2.295 10 ,78 1 2.438 '"

,..f ....nc. & Accounting 14.219 74.009 '."" 59,194 15.081 5,691 ."IM urlne. 11.516 (3.73 3) l",:J751 (42. 428) ( 10,.419) 1.735 21,4 20Fac ll llln & c.pQllb~ 102.529 33,829 28 ,362 59.215 45,469County T....u... 2.992 10.119 1.1187 6,2..... •.m 1,792e-ual SeNkes 19.5S5 2.140 ". ·U.7"6 15.108 2.0<11C.... otCOUrtlo

T_. AIIocaUod Costs 2)7,"7 ....... 24,503 m .127 """1 ..." " .111

RoIlfotwatd

Total Pn;opowd Costs • 237 ,1197 • :lOS."' • 2. 1503 • %77,127 • 31.347 • 12 ,652 • 11 ,12 '

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Group p. IO

SUMMARY OF ALLOCATED COSTSMARATHON COUNTY. WISCONSINFISCAL YEAR 2011

""'-Rejllstltf of Oepanm""ts lu...., v....~ .....-~-

ToUI"'l~ CwtsCen!rlll s.r..c. [)epartment,

Bulldlnt UN , , , ,.,.,. , 102.1~ , 1,108.508Eq,,~UH

$pKu' ACCOUftti"ll r " " '" 10,41Intonn.tlon TKtlno6ogy 17.9111 2,2 .t) "'" '"~ 1,061.113E...p6oyM R_~ 32.283 1.7&1 .... 1.7611 ....,..COUntyC.... ,0> ,0>""""""""_... 283,815 427,4"Cou nty AdmlnlstRtor 7.852 ". .. see 112,.57f inance & Auountin; <lS,239 1.892 3.023 13 .574 510 ,122

l""u~ (6,.741 ... 2," . (2, 511) 111,178FadlllM & C.pilal .....~ 485,328 8.225 .... ,353 120 .327 1.845.031CountyT....u.... 4,2<11 8 '" USO LUI~ ....".Central Services ~') 2,155 5,747 22.410 1llS.564Clerk 0' COI,ltl$ 3.06&

TotalAlloc:.tlOdCosts saust 15.112 123.12' .".... 5.1....3.'Rollfofwlrd (2. ' ,1031

Total Pro9oMd Costs , 531,311' , 15,112 , 123r'iU ! MUG! ! 1,752 ,192

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SCHEDULE OF FIXED COSTSMARATHON COUNTY, WISCONSINFISCAL YEAR 2011

Actual Costs withFinal Costs Fixed Costs Rollforwartl

Grantee ceearureot 2011 2009 Rollforwan:l

Child Support 90 ,155.69 63.364 00 26,791.69 116,947.38Soc svcs- Adminisua tion 164.2651 5 581.255.00 (416.989.85) (252 ,724.70)Soc svce- Income Main ! 51,208,44 26 ,307 .00 24,901.44 76,109.88Soc SVCS- Programs 107 .551 .07 43.231.00 64 ,320 .07 171,871.14Spedal Education 2.08497 17.416 .00 (15.331.03) (13,246.05)Health Department 387 ,833 .21 289,63' .00 98.202 .21 486 ,035.42NCHCC 34.468.2 4 3.4,468.24ADRC 84.431 .09 137 .289.00 (52.8S7.9 1) 31,573.18Older Amertcan Ad 46 ,795.79 33 .930.00 12,865.79 59,661.57Nutrition 34J53,47 17,659.00 16,494 .47 50,647.95Childrens Court 16.67924 16,679.24Shel ter Home 231,988 .09 231,988.09JudiCial 402,199 .50 "02,199.50District Attorney 133 .143 ,82 133 ,143.82Victimf Witness 34 .074 49 34,074.49Sheriff 781.624 48 781,624.48Corrections 1,152,056.11 1,152 ,056.11Emergency Governme nt 24,166.42 24,166.42Justice Alternatives 177 934 .14 934.14Conservation. Planning & Zoning 237 .997,05 231,991.05Peres, Recreation & Forestry 206 .998 ,36 206,998 .36SQlid Wasle 24.50 3.32 24,503.32Highway 277 .127,09 277,127.09Central Wisconsin Airport 39 .346 ,66 39,346 .66lNII Extensi on 82.65224 82,652 .24lNII Dormitory 68 .12125 68,121 .25Library 586.389 .19 586,389.19Veteran s 15.612 43 15,612.43Regis ter 01Deeds 123,627 .75 123,627 .75Othe r Departments f Programs 552,205 ,88 552,205.88

5.994,394,64 1,210,08200 (241.603 11) 5,752 ,791.53

SequoiaConsultingG I'"OUp p.1 2

SCHEI>ULE O F IJEPARTMENTAL COSTSMARATHON COUNTY, WISCONSINFISCAL YEAR 2011

Disallowed I Total Alloc atedCentral Service Department Ellpendilures Cos t Adjus tments Capitalized Direct Billings Costs

Building Use • • 1,269.466 • • • 1,269,466Equipment Use 33,519 33,519Speci al Accounting 78,423 (55,370) 23,054Information Technology 1,339.305 1,339,305Employee Resources 457,319 (10 .248) 447,070County CleM< 337,465 (165,808 ) (168,836) 2,821Corporation Counsel 589,400 (238,714 ) 350 .686County Administrator 382,234 81,543 (261,376) 202,400Finance & Accounting 580 ,266 (80,783) (22 ,357) (33,654) 443 .272Insurance 14,198 ,736 (13,859 .020) 340 ,596 (470.084) 210,228Facilities & Capital Management 2,443 .835 (1,772) (507.576) t934,487County Treasure r 462 .044 (376.932) 85,111cenuar servcee 353.157 (26.965) (73,120) 253,072Cieri< of Courts 3,346,937 (3.326,380) (19,746) 812less unallocated Incoming costs (600,910)

• 24,569.121 • (12,733,102) • (3.842,251) • (1.398.463) • 5.994.395

SequoiaConsultingGroup p. 13

SCHEDULE OF ALLOCATION BASISMARATHONCOUNTY. WISCONSINFISCAL YEAR 2011

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~1odi'_01.. _-.-;'~j.~~~'-""'._'--'""'-----F"__ & AC(:O' .110'11-'-.-r.cil_& C~"'~

Co:o.n- I ..........H_ & SOC>III s.r...... Blclg212 R_ Ornr. BlI'\I210 11_ Dno. BldgUSOA8ldgSheM.. _

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p. 14

DEPARTMENT IFISCAL 2011

MARATHON CO NTY. WISCONSIN

BUI LDING USE

NATURE AND EXT ENT OF SERVICES

Mara th on County owns various bu ildi ngs throu ghout the County. Th is chapter identifies the

allowable costs for facilities that house central service departments as identified in this cost

allocation plan speci fically : the Courthouse Complex comprised of the Cou rthouse and

Courthouse Annex. and the Health and Social Services Buildin g. GASH 5-34 compliant fixed

asset records identify the following properties and their related 201 1 depreciation expense as

indicated below. Related facility costs arc allocated to each department based on usable square

footage.

•

•

Co urthouse Co mp lex - GASH 5-34 compliant fixed asset records show the 201 1

depreciation expense for Courthouse and Courthouse Annex buildings and improvements

tota l $1,260.568.41,

Health and Social Services Building - GASB 5·34 compliant fixed asset records show

the 20 II depreciation expense for the Ilcalth and Social Services Building totaling

$8.898 .02.

Ref.: OMB A-87. Attachment B. Section 15 and 16

SequoiaConsufu naGroup p. 15

I>EPARTMENT IFISCAL 2011

~IARATHON CO NTY, WISCONSIN

IIU1LlJlNG USE

I>EPARTMENTAL COSTS IIY FUNCTION

00.._Bultdlng lh.e

Iieoijth & $OCIaIfu nctiOM: ,.,.., Counl'llluseCompIfIX Se<vlee.Bldg

Cost AdJu!Il"",,",1Budding Usec~ 1..21'i .4H.43 1,260,568 41 8.89802

TOUlCc*AdtuIt_1 1.211,.....43 1.260 .5611 4' e ,S98 02

........-TQbllll11A1o::11l1on

...-To;Ul hi Tier AIIocIItlclft t.2l. .....43 1.214I.5M .'" . ....02

""-"-"'"EqLOpmert lIMSpeoal Ac:c:ounlIng "". 28598 acI~ TechnoIoD'rE~R~

CountvCle<1<-"""..CountV I\dml!llstf'8lOl'Finarw;e & Aa:ou~ng

Insur..-.oeFlICilrt,el & Caprtel t,118~

County T'lYlW......Central Sefvicet,C_rI< olCouna

T0Ial2ndA~ z.... 28598 ao

TotlIl 2nd TIer Alloc.orlon 211.00 "... 2.02

...-....TotlII IncclrJw'lI eo.b m .. 28598 a c

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nEI'ARTM ENT 1FISCAL 2011

-Fu llCllon :

MARATHO;l1 CO UNTY, WISCO;l1SIN

BUlLI>ING USE

FUNCTIO;l1AL COST ALLOCATIONS

I ' .260 ,56('". ,.,.......- ,. ""-

Gran... Dep!r1men!

E~R_ ,,., 1.117' 21 ,064 57 21,0606 57 ". 21 .0683$","" C,"" .."" ",. 15,464 llll 15._.116 ,,,

15.~ '"_ eo.-..3.0111 ".. 18.0130 111.434 30 ... 111,438.71

County~Of 1.176 """ 7.57783 7.57783 1.72 7.SnJ_~FiWrIOI , Ao::a:IunIIng ,m ' '''' ll.l 3ot n 11,1301o n ", 11,137.30- '" Ol~ 2,~13 2.43$ 73 '" 2.43&28f-. & c..... lMnegemetrl .., 02..... U83 4$ 2.98345 ,.. 2.1l6<I 13""",,,'- 1.0'" O,521i. 1l.S33ll!i 8.53395 ,.. 8.53543.-.-. 2.045 illS... 13.177 "- 13.177 .... ... 13.18043c...~"""" 9.S:xl ..'" lll.~34 8 1.402 34 139:3 61 ,4'621..... 19,844 IO,l ot'llo 1 27 ,lI6i ~ 127.869 .-e "''' 121.1191147Dillrd Allomey 4,920 2S1 'llo 31,703 t7 31.70317 ". 31.71037\IIdlm I v.IIneu 1.6\3 082% 10,393 U \0,393 7. ... 10.396 10.... ' 4,284 "". 92.lM2 3O 82.042.30 eeee 92 .063."eon-. 109.320 se"" 104 ,42903 704,42903 'SUI 700t.588.S5E"""V!"'Cl' e>o-n......t .., 0,2..... 3.02211 3,022.11 ae 3.022.SORegister d Deed_ " ,376 22 4'" 28,111713 28 ,197 .78 .." 28.204 .18Other O&p8Il ......ta l ProOflllm 15.783 eON 10 1.101 46 101.10 \ 46 2307 101,724 53

n•• 195,62 7 100 00% 1 260 S6lI 41 1 260 S6lI 41 28S ,98 1 260,85439

AlloCatIOn Ba ll i U&IIbIeIq ua re tOOlag lt by Beneftbno Ootpar!rnotnl

A1loca1lOn SooI'Ol ~ltloo\a9lt "",asuremen1S p<O¥IOItd by F_l.... Manllgltmotnl

Seq uoiaConsunt ngGroup p. 17

DEl'ARDIENT IFISCAL 2011

MARAT HON COUNTY, WISCONS IN

BUILDING USE

FUNCTIONAL COST ALLOCATIONS

o.p._ BuilclinllllHrllno;lIoft : .-.Ith & $oellli s..rw:.. BIcIg

, IUge02. ""S 8,900 Oot

""',,-Soc: Sill;$-Adnwl_e-...e-Qlrler~_c. l Progra_

- -1.893 IU~ 597 ,56

"... 168' '''' 6 .616511.17. ..'" 370,593 .527 12511lo 1,113.38

" re H."" 8 ll9ll112

597568.8 16.51

370Sll1.11U 8

0,'. .5918(1

", 6.118 oe

'" 370,1l8025 1.11361

", U OOOot

Seq uoiaConsultingGroup p. 18

llF.PARTM ENT IFISCAL 2011

MARATHON COUNTY. WISCONSI N

BUILDING USE

SUMMARY OF llEPARUIENTAL ALLOCATF.ll COSTS

DePll rtment: Bulld lngU..

Hl!alm & SOoaIGranlee Department TotBI Courthouse Complex Selvic&s BIdg

Bu'ldlng UseEquipmentUse""""'-Infoml3bOll Technology_R_

21,069.35 21.(l6935

"""'" C""15 ,<161.47 15,46& 47

""",,","" """"'" " ,0431.71 19,43811Co.nty Mi_...... 1.579.55 7.5711 55Fonanoe & A.cx:oun\:lI"I 11,131.30 11.13730........... .""'... 2.00136 28FacilIbM & c.p.taI Managerl'IetI 2,....13 2."13~Tre<I_ ' .535.43 6.535 43

e:.-o '"""'"" 11,180 .43 13.180 43

""" .."""" 61 ,4'6.21 61.41827

"""'- 511.69 S97,69SocS-' Admwllltl1ll\lOl' ' ,8'8.06 6,818,06Soc SYC&- IncomeMan!Soc 5>a- ProgramtSpecIal EducatIOn

.......-NCNCCAORCOlderAmenclln Act

N"""'"Child ren, COurt 370.68 370,68SheI1erHomeJ udicial 127,898.•n 127,89847Ois llicl Atlomey 31,710 .37 31,710 37VlClIm J W1neu 10.396.10 10.39610s_ 12,063.1' 92.08318Coo""""', 704 .588 .8$ 704,588 85E_~ 3.022.80 3.02280JusbolI AJten'IIolNfl1nCon!lervaIIQfl, PIafwwlg & ZOnlngPatkl. RecrNbon & FQre$lJy--....,..,e:.-o_.......UW .........UW",,",-.......,""-R8gl stef~ Deeds ZI.204.ta 28.2'04 HI00- DeparIJnenIs I Programs 102.131 .14 101.n453 1.11361

1 ,2$9,7~_43 1 260,8S4 39 8,90004


IJEPARTMENT 2FISCAL 2011

M ARATHO:-l COU;llTY. WI SCO:-lSIN

EQUI PMENT USE

:-IATURE A:-IIJ EXTENT OF SERV ICES

Marathon County records fixed asset depreciation in accordance with Generally AcceptedAccounting Principles and Practices and repo rts depreciat ion compliant with GASH 5-34 inits Fixed Asset Account Group. A total of$33,518.84 was recorded as dep reciation for thecentral services depa rtments during 20 11.

Ref: OMS A-S7, Attachm ent S. Sections is and 26.

SequoiaConsultingGroup p.20

IJEPARTMENT 2FISCAL 2011

MARATIION COUNTY, WISCONSIN

EQUIPME1H USE

DEPARTMENTAL COSTS BY FUl'iCTlON

Departm ent: Equipment Use

EquipmentFunctions Total Depreciation

Co st AdJustments 'Equipment Use Charge 33 ,5 18.84 33.518 84

Tota l Cost Ad justments 33.518 .84 33,518.84

Incoming Costs151 Allocation

BUilding Use

Tota l tst Alloca tion

Unallocated

Total 1st Tlef Allocation 33,518.84 33,518.84

2nd AllocationEquipment UseSpecial Accounting 144.00 144 .00Information TechnologyEmp loyee Resou rcesCounty Clef'1(Corporation CounselCounty Adm inistratorFinance & AccountingInsuranceFacilmes & Capita l ManagementCountyTreasurerCentra l ServicesCIef1l; of CourtsBuilding Use

Tota l 2nd AJlocabon 144 00 144 ,00

Total 2nd Tier Allocation 14.4.00 144 .00

Unallocated

Tota l Incoming Costs

Total Allocated Cost 33 ,662.84 33,662.84

fIl Seq uoiaConsul tingGro up p. 21

DEPARTMENT 2FISCAL 2011


EQUI PMENT USE

FUNCT IONA L COST ALLOCATIONS

••

33,5111&t

"' 00

)3,6&284

2,207321,382 87

26 .013 04" .059 111

.~

'"1" 281131

,~ oo

2.197 ee1.376 78

25.90176".042"

2,197881.376 76

25.901 78".042«

33,51' &t'00""')3,51884

2.191881,376 .76

25 ,901 764,042 oW

F..to:lA_ "'enegementS.,.._ ..,.s~R..,..._,213112011 · F.......~_......_....

County AdrnntlllralotF,nance& ACCDUfIlIogFIICiIitIes& c.puolM~

""'"."""'"

SequoiaCo nsult ingGroup p. 22

DEPARTM ENT 2FISCAL 2011

MARATIION COUNTY, WISCO NSIN

EQUI I'~IENT USE

SUMMARY OF IJEI' ARTMENTAL ALLO CATED COSTS

Depa rtment ; Eq uipment Use

Grantee Department TotalEqurpmen t

Depreaation

BUild ing UseEq ul()fTIIlnl UseSpecialAccount'"9Inform ation Techno logyEmployee ResourcesCounty CIer1l.CorporatIOnCounselCounty AdminIStratorFinance & Accou ntingInsuranceFacllihes & Capital Manageme ntCountyTreasurerCentral serv icesClerk.of Courts

SequoiaConsultingG ro up

2,201 ,32 2.207 321,382.67 1.382.67

26.013.04 26.013.04

4,059 .81 4 ,059.81

33 ,662.84 33,662 .84

p. 23

DEPARTMEi'\T 3FISCAL 2011

MARAT HON CO UNTY, WISCONSI N

SPE C IAL ACCO Ui'\T1l'iG

NATURE ANI> EXTENT OF SERV ICES

Marathon County contract s with an independent finn to perfo rm an ann ual audi t the County 's

financial records. Audit fees are direc t billed to several departments. Costs have been allocated

to departments not direct billed based on the num ber of Accounts Payable disbursements issued

during 20 t 1.

Direct-billed amounts arc used as the allocation basis for those departments billed for audit

services. Amounts billed have been offset against allocated costs.

The County also retained a consulting finn to prepare an indirect cost allocation plan. The plan

was necessary in order to recover the cost of administrative services provided to Federal

program s by the County. The fee for this serv ice is allocated based on the number of functions

analyzed in each department as indicated in the 20 10 plan that was prepared during 20 11.

Ref.: OMB Circula r A-B7, Attachm ent B,Sections 5 an d 33.


I>ErARTMENT 3FISCAL 2011


SPECIAL ACCO UNTING

I>EPARTMENTAL COSTS IIY FUNCTIO;o;

- ,Spocgl"'~

..... --,~ ,- - ....- - ""'---...",.._.,...", 71.22312 1S853 51! 5.!i:J6ll !>4lnI:InCIeo.__PIon .,."" .,.,'"T_e.--,.. 1842312 '5853 5lI ~-~ .,.,'"~Ie--eocr

~&~--"-

.......-,.---'''''E~U..

ToteI "l~

-~T_ l 111 n.. ...I_ 71..23.12 lI.au." 15 ,3lI1."- 7.200 .00

--~.....~.. .,,'" .." .." ese•InlomlM"'" TodwlakIgyEm~ R...,.."..

c.n,C_".."..~e--Cour>!y_ ....h IOf

F....... & Ao::oIn"",

-~F.,.... .... & C.... M.......enlCoun1~ T'.......c.null S.....o::nC*,<ofC_.1luoId"'ll u..Equopmtt'llU..

TCUl 2I'Ill~"", .,, '" .", .." eseeT_ 2nd n. ANOCJI_ .,,,, If.» 306,01 3. ...

-~' <UI lnl;r;lm"'lle- "'''' .." .." §M

T_ AlIoc.e... Cou 7!,IU,n 15 MO,t1 W ,_f•.55 'eO.N

Seq uoiaCo nsult ingG roup p. 25


MARATHON COUNT Y, WISCO;o.;SIl'"

SPECIAL ACCOUNTING

FUl'"CTIOl'"AL COST ALLOCATIONSOoip b _ '" Spoa.II "<:coo lIII ..f...-, ~,,_

T~'S1T............T0lII2nolT..~

T<IUII AIocaIed Cott

E"'llIOrMR_

""""'"-""""""""WWlClI&~~

F_&CIpW~""",""'""-""'."""...-.-"""'-'"-,-.-""..,..-ea--. PIIrYwlg" zerw,g~,~&~

~~-~_.....O.-~,~

• 1~_85JS8

""• 'S.9olO1ll

- 'SIT.. "",.-~. -- Grool A/lor.aIICIn -..., -~ ,- TOIlII AlIoc8lO<l

.. ' '''' '''''' ".., '" """n. ''''' ,~W ·~W ". "".... .... 1311111 138 " 0,75 ta...." ",. n'Io 1111 1O ,.. "015.. ,- n" n" ,.. n ~

'" ",. "',. 2"22. ." "'..,,,,, ",... 1.6Q 23 1.6012 n '" 1.651'". 00 0 51''' "" "" , ~ " ..". ",.. '"" '"" ,.. H8.,

".. 113~ 2,7'52" ,~ .. '5 17 vee '5,~ ,- ltO T, 11011 '" 110 J't.. . ".. -" - " '" ..n,n ",.. " " "" '" """.. ,T'''' ' _ M '_M ,.. 1 ~ 51,n "". . '5l12 .'5112 ". .17"n ,.... .. 00 .. 00 '" ..".., .- """ """ '"

,,,,,,7,11$ ",... 5. 7IM~ 5.78U2 '''' U9ll ".. ,.... ..." ... ee ,~ ..,..'" ..,.. ,.... ..... ' " "'~... ",.. .... ".. '" ,,,." ",. .... .... ". ,,~

"" ..... 21086 210 M ", 211"

19 _00 .00 .... 15 eM!>6 " 8I'>3!>8 .." 15llo1091

ADlllI<6UP.,_OI~by~~20ll

Ftna"ICI~ Rec:onII ..-.:l RtIPOf\I


DEPARTME1H 3FISCAL 2011

~IARATIIOIi COUliTY, WISCO:-;SIN

SPECIAL ACCO UNTING

FUNCTIONAL COST ALLO CATIONS

[)epa _ : S~ Acc_ tinIlF"",,_ , 0.--1 Specifk .. ....11

••

f~ & Aa:oI.ntIngChikl&worlSocS-.~---Sdid ......e--_.....

""""

6 ,988,047&5 52

15.5$ 517.333335.31' .072.081 98

' . ,&51 .291.170 31,-"'~

12 1Z'll.

''''2. 100.13 2. "...."''',,,,,,,2 11..

" '"

U 6 8 0416552

15,S5g 511.333335.311 072,tl!1 ,SIl!I

,. ,asl291.110 .31

''''~

(8 ,988 1M)CT6H 2)

I l S,5M151)(7,333 33)\5.3 11 Of)(2.081 118)

p • .I1$\ 291t1.l10 37)11.295 0131

a.... ,22

8571

"""'"''11,50lUI...,..~'"

a...

'""""'''''"'''"''lUI...7,1.

~'"_..... _ F_ Drecl: a.lI~ 201\

Seq uoiaConsullingGroup p.27

DEPARTM ENT 3FISCA L 2011

T_,.r__r_2nIIt-._

T_~c...

.........£q~MlU"---IriIoIm&IIQn TectlnOIOVYe~Il-.....

'""'""'"_0-CcuIrr _ .........F_"~F_&e-,,"---

,""",'---""'.---- ....

MARATIION CO UNTY, WISCONSIN

SPECI AL ACCO UNTING


00.... " 1opooc:iIIl~_ e-__

••

' 00 ..,. '''00'00 ,.,. '"00'00 ..,. .~..'00 ,.,. '"00'00 ..,. ~oo

' 00 ..,. ~oo.00 ".,. ""00.00 ".,. _ 00'00 ,.,. "'00'00 ,.,. "'.."00 ~ .,. I,m oo'00 ..,. ca..... ".,. ""..,.. ..,. ~..

0000 _00 .,. T roeco

_"'~F__~ .. 20'Oe-_2010_e-__ F'I&'o~1:lon'IJ2011

,.... "",.- - ,--''' 00 ''' 00'" 00 '" 00.~ .. .~ oo

'"00 .00 '" ",.... '" ".""... '" ".""".. '" n .$l_..'" ...""'00 ,~ 'M ~

.~ oo ,~ 'M ~l.12e OO "" 031112.~ oo , ~ 'M ~

""00 ." n 4S 1~oo '" ~"

,~oo ~ .. .~ ..

Seq uoiaConsul ti ngGroup p. 2S

DEPARDtE~3

FISCAL 2011

MARAT110N COUNTY, WISCONSIN

SPECIAL ACCO UNTING

SUMMA RY OF DEPARTMENTAL ALLOCATED COSTS

Oop'_ SpoocloII ·(COO "111010

--- -.... ,- _..... ..... ""--.-.... "'- "''',_...14ll.0CI ,~"-- u ... """-'- ''',10 ,~"

E"1*>JW II"""",,," UOH "''' "''''"""""" 4U,1. "3 38 "'''- """""NU7 "." 72451

County """""'traW tn.1I 118 75_..

F........ & " <:aIUIlQng ..." ,,., " .. ' 301 10,~- .7'.D 'U" ~"F__ &~"""""'" UIO,10 1,86128 1,738 82CounIy T_..,. "'.H .... ~ "0.-_ '01." n,., 72451

""".""" :1.017," VeilS "'''...- '" '"socs--_....., 16.71 " "Socs-.......,....._..............---- "M ....sc-cc

""" D." """""-~---e--o"",-- 110-1' 110Tt.....-,- Q1 U ..",-,- "" " ...... ,..-.sUl 1,'52 51e-.-.. 411 ," 4" 111E......~Go.....-.I M H .."~AlI_'17Can___ . PI.-.g & z-,g

70l.21 ,,,,,~,Ilea_ & FOI'8HV ' .M.II U\Illl '....- 11.10 ""--. It '" I '"~0.-__ ... ....,.,,,- ..,.. ..,,,.,.,- 1111.U "''''....... 7.1' ,..- u.a .,,,_.- ,,~ .."ow-o.--/~ 21111 2111'

13 ..... '5~91 ~'" """

Seq uoiaConsult ingGro up p. 29


MARATHO:" CO UNTY, WISCON SIr;

DATA PROCESSI r;G

NATURE AND EXTENT OF SE RVICES

Marathon County and the Ci ty of Wausau are pro vided with Dat a Processing se rvices

thro ugh the op erati on s of th e City -County Data Center Comm ission. Dur ing 2011 Marath on

County was assessed $1,339,3 04.98 for its share of services & support.

Costs are allocated based on the number of hours of support by benefiting departmentduring 20 11 as identified on the Work Distr ibut ion report provided by the City-County

Data Center Commi ssion.

Ref.: OMB Circular A-87, Attachment B, Sections 6.

Seq uoiaConsult ingGro up p. 30

DEPARTMENT ~

FISCAL 201 I

MARATHON CO NTY. WISCONSI N

DATA PROCESSING

DEPARTMEl\TAL COSTS BY FUNCTIOl'l

'-......-'-""*--

-1.3Je.3OoI9ll

1.33ll .304 9ll

...........",......... 0-

Inoo~CoSl •.."'_UN'_ UN--..,TOUlI 1. 1 lltor Al loutlon

2nd AllocatIOnInlofmatlOn TedlnologyEmpIDytHI RellOllR:MCounty Cl&r1<Cofpo'abOn CourlsotlCountyMlftniSlr8\OrFiNnce &~ling

'"~F~&~~

e-.ry T..........eo-_""".""'"_UN'_UN--..,-TOla1 2nd TIerAlloullon

SequoiaCommltin~

Group

' « 00 1«.00

14HlO ' ..... 00

1,U II,oWI,IM 1,331,U1.n

1,106 ,72024 1.106,720 24

1.12B68 1.126.68

$40 24 M024

3 ,1148 $ 1 3,80'85 1

... ...1.112.SJO~ 1 . 1l 2.536~

1,l11,53t ,se ' ,lu.m,Y

1.112.lllIO 58 1.1I2.lllIO$O

2,45 1,915.50' J r.St ,NS ,Sot

p. 31

DEPAIHM ENT 4FISCAL 2011


DATA PRO CESSING

FUNCTIO:\'AL COST ALLOCAnONS

.....,.,lIOIlllaaq; Doolnl>uban 01\M)r1o _ S<lpporl Dy e.n.r;Dng~ Ounno 201 '

_toon SOI.o"c:. Cty~ o.t.e-

SequoiaCon§ull in~

Group p. J2

IJEPARTM ENT ~

FISCAL 2011

MARATHON COUNTY, WISCO NSI N

IJATA PRO CESSING

SUMMARY OF DEI'ARTMENTAL ALLOCATEIJ COSTS

Department: Inf~bOf1 Teehno+ogy

90,671.n 9O.679n

2,120 .21 2.120 .21311,5048.60 311,548.60

897.01 897.01

3,506.50 3.506501,386.29 1,386 29

8,929.35 8.929 35

382 ,037.44 382 .037 44

Gran\ee Department

Building UseEquipment UseSpecial Accountll'l9InfofmatlOn TechnologyEmployeeResourcesCounty ClemCorporatIOn CounselCounty AdminIStratorFinance & Aa:ountingInsuranceFacilities & Capital Ma nagementCounty TreasurerCentra l servcesCieri!. of CourtsChild SupportSoc Svcs- AdministratIonSoc SVC$- Income MaintSoc aves- ProgramsSpecial EducationHealth Dep artmentNCHCCAOReOlder American ActNutritionChild rens CourtShetter HomeJudicialDistrict AttorneyVictim I wenessShentfCorrectionsEmergency GovernmentJustiCe AlternatIVes' nConservation, Plann,ng & ZoningParks, Recreation & ForestrySolid WasteHtghwayCentral Wisc:onslI'l AirportUW ExtenSIOnUWDormllorylibraryVeteransRegister01 DeedsOther Departments I Programs

SequoiaConsu Uin~

Group

Tota l

1,106 ,720.247.665.38

31,680.8417,450.96

2.650.2638,612.29

4,566.616,646.04

166,110.33

50,314.2224,097.0113,536.73

125 ,500.14

7,86S1.24

17,981.012,2-42.53

26.11211.112407.73

2,451 ,985.504

ITservcee

1,106,720247.66538

31.680 .8417.450962.650 .26

38.612 .294.566.616.646 .04

166 .110.33

50.3142224.097 .0113.536 .73

125.500 14

7.86924

17.981 .012.242 .53

26.828 .82-407.73

2 451 .98554

p.33

(JEPARTMENT 5FISCAL 2011

MARATHON COUNT Y, WISCONSIN

EMPLOYEE RESO URCES

NATU RE ANI! EXTEI\, OF SERVICES

Employee Resources is responsible for the coord ination of manpower need s analysis andplanni ng. recru itment and selection, wage and salary administratio n, advisory services tomanagement and employees, employee and managem ent training and personnel records

managem ent.

Costs have been ana lyzed and assigned to the following function s for allocation as indicated

below:

• Personnel Services - Related costs a re allocated to benefi ting departments based

on the number of em ployees by depart ment

• Department Specific - Costs identified as being re lated to specifi c departments

have been directly assigned to such department.

Ref.: OMB Circular A-87, Attach ment B.Sections 11, 17 and 33.

Seq uoiaConsulli n2Gmup p. 34

DErAIHM ENT 5FISCAL 201l


EMI'LOYEE RESOURCES

'-""s " WI<,/es' .......Ihdoc8II ClolruI F.,...L. F.....M~r....-.gTMlings.-.~R_&M"'8flaF>OtS""

~. $1lIl1OlW) & F""""Pr!;IlIl$_s.-

-'--"0lfI00~'"~ID_

S~&o..ea

Regosl.... onlTurbCIn r H 'Trevel. Contetence &1....."11.-...

...... ......,- ~-~ -~ Dept!!rn!rI! Spea!Ic

2.3,030 33 2~.030 33

117,59025 117,5902510,6211$ '0,6211521.olO1 8O 2 \ .407 80

97500 975008,3019 80 8,:W911OU351X1 • .73500

75712 75T 1221.41(lI9 (21462) 2\,6293\

5.100S5 5.10055H27 82 H27 1S2lin 12 lin 12

1,3211 00 1.329 002,873,00 2,873 00. 377 02 . 377 02

lO.3!>8 10 10.358 10

457,318 55 393.302 19 64.018 36

110,248 091 (10,248 19)

(1024819) (11).248 19)

1nc:crrw'lQ Cool.,.-..,.,...Eq""",*" UseSpto.. AccoJnbngI~ lec:moiOlJlo

TOlaIlOl.""OClIHon

2nd ..1locM>on..,.,...E~U"

-~~II'IIOo'mnOtl TIId'nOlOgyEmploy. Res<U'CIII

"""'"'"""""M"""'""""'-F,....... " AccourI:Ing

'"~F-.... & c.polll M~Coo¥llyT""' .......""'""""',DerI< or COUll

T"".'~Coolll

SequoiaConsultingGroup

21,0601.57 21,0601. 57

61693 616931 32610 132610

23,007 tIO 23,00760

470,On... .1"309.79

. ~ . ~

ae '"6,J,Jg 28 6.339 2815 ,98 14' 15,987 . 1

8 ,01337 0.013373,95825 3.9582!i1.10031 1.10031

31,_&2 31.116962:l-l1 61 3011 1I1

. 1.9.30 1,11930

69,1el 5'1 69 .1tI1 5'1

51,711.1.4 8'. 717,1.4

!l2,ns , . !l2.nSl.

U',U5.10 U6,On .)3

13.711 .17

M, 787.87

p. 35

DEPA RTMENT 5FISCAL 2011

MARATHO:" COUNTY. WISCONSIN

EMPLOYEE RESOURCES

FUNCTIONAL COST ALLOCAnONS

~: EIIIpIorM-..,_ "'--M .....-..

- '-.,...,"'"-'"'"".,...,-, ......&--.gF_&c.puI~.,...,,-e.- ___""'."'""-Soc:s-. •SocS __

"" --'D'"....~~----..........."""',...0-

'.......-",-'-"-- '71eo.--on, "'-""g & ZOrwog" .... . R~ ISFDrntry-_._.e-.. w""",,","~1MI ~"'1IIOII,~..-R~lleI' oI o-

om.r~"'" 1Pn:>g<am1

• 4115:11» 19ell ",1 ~

4lIG on 33

- ,.T_-- ---- ....- - """"'---.00 ",. 3,013 10 3,01310 3.(11)10' 00 ,- ,.." 2,00813 ~~ 2.3017&2.00 "'" 4.011 01ll . 017. Sl e 18 1,_ 61. 00 ,- 2.00e13 2.0tl!l ta ~~ 2.3011 82'00 ,... 3.MS 21 UIS28 ,., .. " ,101 M'00 11l1'" 1,1Il' 37 1,(10olU '5 M unfll

Noo ",. 1• .~3' 11 ,sm 31 2_~3liI 17.(12110.00 ",. 3,013'0 3.01310 .. ea 3.521 13'00 ",. "" '. "" " .." "'~"00 """ 11l,~1 ' " $85 1. 3 ,:IOlll' 22.1112&

"00 ,~ ,m.t3 ' .lI3oI113 1,)5S311 •.•'20"00 " " U1211l3 $ .C21 1l3 ..m 5._55noo .- 1e.,572 001 16 ,572001 2.197 .011 ".$3..00 "'" 23,100<12 23,100<12 3,891152 2&._ lIoI~ oo 53'''' 22.0II$0lI 22 ,0IIll0ll H29 il1 25.ll2Ili03"00 ,- 1,$31 11 1.$3711 \''"'' '3 11,11712'G OO "'" Zl ,DltIII Zl ,OliU'Il 3,!IEllIU 21,m""00 .". '1,07& !ill 11,07I !i8 3.D611!1O 21,130 38"00 "... 13 ,~lIoI 13,~lIoI Z.28SBS 15.&1 7 1'• 00 ..... U l l ll6 1,511&5 "'" u~.,". ,- l .OOlln 2 ,008 73 ~~ 2,3011 82

no00 1321"4 16.2..a 1. 56.2..a ,. g.32. es &4,~ og

" 00 ..'" 23.llD28' 23,llD2 81 3.lI&lN 21,SIllIlO'00 02.'llo 1 0001 31 1,0001 31 '9 ~ 1,113"'00 ",. """ "" " .." "'..NOO """ 1• .$$331 '. ,$$3 31 2,. 5lI~ 11,021.70

"00 881 'llo 3ll.Mll 31 3ll,~ 37 8.188 31 .2,&11 1.' 00 ,.,..

2. ~10 t2 2,~10t2 .2386 2,~18

"00 881'llo 3ll,M'31 36,_ 31 8.1118 31 0&2,&11 1.'" 00 ,,,.. 12.MoI SlI ' 2.MoI 5lI 2.119 31 ,un"' 00 ,.,.. 2.&10112 2,~10 112 . 23 86 2,~18

~ oo . ~. 27.620 01 21,620 01 • .Il6:Hl 32,282 !>oI,., ,,,. U OllM 1,508M 'M~ 1,7e0 81. 00 0t1'llo • .011 '" . ,0 11'" &18" . ,696&4'00 ,,,. 1.508 M l,508M 'M~ 1,1eo 87

"'00 ' 00 _ .'8 3011 11 41l1 3Oll1ll 89 761 !>oI . 86 on 33

SequeteConsultingGro up p. 36

I>EI' ARTM ENT 5FISCAL 2011

MARATHON COUNTY, WISCO:'llSIN

EM PLOYEE RESOURCES

FU -CT IONAL COST ALLOCATIONS

s ~,767.a7

S S3.7l!l7.117

---........_eo-n .._&~F__ &~~

"'".""""Soc S__~j.N••__~'-,D'"""""'-'".-eon--,P\enno'ag " z-.op..,. •.R_.. for..,......~c.nv. W-.;n~0lrw~'/~'

12.117431 z..,. 12.11431

"" 001" '009.' .725 1701'110 e.'47 Z5

4So'4 ' """ 4So14 11,1 5<1 5<1 2:.!S'llo 1.15<1 5<13 ,.72 70 ,... H 72 702.095 81 "'''' 2.lllil5013.13373 ",. 3,133 73

S" ,30 ",. sn 3010.32322 ""'" 10 ,323 22

....so 011'''' ... ecO.6W 1S ,,,.. 8 ,eou 152,79942 5.21" 2.rw 42

""" ,". """'00 001'l1o '00

53,76787 '00_ 53,78181

12.117431

'0011,' 4725

45<1<1 1I.1!S04 So13,472 702,CKl5 8t3,13373

SI1 3010,323 22

... so6,808152.7119 42

!iollll.73

' 00

53 ,787 8 7

12.111431

""8.'47,2545<14'

1.15<1 5<1:1.472702.CKl5 IU3.133 .73

511 3010,323 22... '"1l,flOll 1S2,1VU2

"""'00

53761,81

SequoiaCc nsulnnaGroup p_37


MARATHO:>i COUNTY, WISCO NSIN

EMPLOYEE RESO RCES

SUMMARY OF IlEI'ARTM ENTAL ALLOCATED COSTSDepartment: Employee Resources

Person nelGranteeDepartment Tota l Administration Department Specific

Building UseEquipment UseSpecial AccountingInfonnation TechnologyEmployee Resources 15 ,987.41 3 ,013.10 12 ,974.31County Clerk 2,347.82 2,347 .82Corporation Counse l 4,702.64 4,695.64 7.00County Admi nistrato r 2,347 .82 2.347 ,82Finance & Account ing 13,255.94 4,108 .69 9,147.25Insurance 1,173.91 1,173.91Facilities & Capital Management 17,476 .11 17,021 .70 454.41County Treasurer 3,521 .73 3,521 .73Central Services 586.96 58696Clerll; of Courts 24,045.80 22 ,891.26 1,154.54Chil d Support 9,391.29 9 .391.29Soc Svcs- Administration 9,342.25 5.669 .55 3,4n .70Soc Svcs- Income Maint 19,369.53 19.369 .53Soc Svcs- Programs 26,999.s.& 26 .999 .94Special EducationHealth Department 27,92 1.64 25 ,826 .03 2,095 .61NCHCCADRC 13,111.97 9 ,978.24 3 ,133.73Older American Act 24,652 .12 24,652.12Nutrit ion 21,130 .39 21,130.39Childrens CourtShelter Home 15,847 .79 15.847.79Judicia lDistrict Attomey 5,793.90 5.262 .60 511.30Victim I Wtness 2,3047.82 2,347 .62Sheriff 74,888.31 64 .565 .09 10,323 .22CorrectiOns 27,586.90 27 .566 .90Emergency Govemment 1,173.91 1,173 .91Justice A1tematrves 177 586.96 586.96ccnservaton. Planning & Zon ing 17,510.20 17.021 .70 486 .50Parks. Recreation & Forestry 49 ,456.89 42 .847.74 6 ,609.15Solid waste 2,9304.78 2.934 .78Highway 45 ,647.16 42,84 7.74 2,799 .42Central Wisconsin Airport 15,263 .61 14.673.88 569 .73UW Exten sion 2,934.78 2,934.78UW DonniloryLibrary 32,282 .54 32,282,54Veterans 1,760 .87 1,760 .87Register of Deeds 4,695 .64 4,695 .64Other Departments I Programs 1,767 .87 1,760 .87 7.00

III Sequoia539,845.20 486 .077 .33 53 .767 .87

Con§u lt i n2

1:: G roup p.38

Il EI'ARTM EI'iT 6FISCAL 2011

MARATHO:-l COUNTY, WISCONSIN

COUNTY CLE RK

NAT URE AND EXTENT O F SE RVICES

The Marathon County Clerk performs the general government functions of legislative support.

elections. and issuance of licenses and permits. These costs arc considered "General

Government" and have been so classified thereby remo ving them from further allocation.

In addition. the staff in the County Clerk' s office also provides support and management

oversight to the operations of the Central Services Department. Related costs have been

identified based. on Personnel Activity Reports (PARs) prepared by department employees and

have been allocated directl y to the Centra l Services Departm ent for subsequent re-allocation.

Ref.: OMB Circular A-B7, Attachment B, Section 10, 11, 23 , and 25.

SequoiaConsul ti ngGroup p. J9


MARATHON COUNTY. WISCONSIN

COUl''oTY CLER K

(lEPARDI ENTAL COSTS IIY FUNCTION

- -~ - .- - ' J - -- ---_.- , SoI__ ..... ,. _..0 • • •-- ""UZ1 u.-., •• 22.» '"-- '.!'lM. U WII-,- ,._- "_211--- " a' " !ooI n • •....'-,- ZUII' !13 ._--- • 1'1211 '.' '12 ''_ .- .- .-","--IT__

*- *-'--''- t._ - ._---"""- 11.11Io<1" "._n.... Doooo Uoolc.. ...- ,=--- 131._ " :MOlt • • -- --~~-_.- '"W"" Q'~ 1CIl_ao.v- ..._

~' , lt71"'1 (Sl,lU SoIl(--- ltf :la.lll lW._2Il" 1_- 1S71 Ml 1S7. S5j

-~-l ,oa. 11WI (' ".11I7 $I)- ,- c·ll n " ll (tea," )$)

0.-.0 0 ... . ___

a<O,s•• M I 2.1'" ' 2 ZSlunw---,.-....- u._ • , ,, 12 11,U 72 '- ---- w. '" ...-- u ao n ... U ) ' f3--.- 2001 12 'Hi ,--_toe- n3n~ * . n .'lel.~. (23.'~ 'II 1l3.' n18)a-OI'_'___

""'.'01 _ __ un.2t 1.000U t 11.00)--....- '" ,. ,~----- ,. ,.'"-- 1lI.200 •• DO. l'!i ._7.--0- -- ,. w ..

-~.----- I ,I'D 11 "'1 ' ;-'2.-,-- z.... .. 'Ill a.tV ?,- ' .".1 "' ". _,.unf_ . e.,.o.,o__ n .•'18 *" n ,l.'"-- * .. ,- '""-- 2.• '-" •• l,ll)! 7.

~.---- 10 ... ,._..

10 '11I20- (M·'·HI ....OUCII_......_------- _.. _..---- ••• '..--~ I"." I H.P ,..,

Seq uoiaCon§ullin2Group p.40


MARATHON CO UNTY, WISCONSIN

CO UlHY CLERK


O' ..._ t County e N""Fund ion; Centr.1 S.rvic...

TOUII lsI TlerAJloc8lio11T"'2nclTllll'~

••

3.029.26!>40 ICl

3,569.37

UI T..-lOO'llo lOll 00110 ~_ 10 ] !IOIl 37

--_.....IllO'" 1ooOO'llo

E~r... R~"' FY 201 0

",,,, 30292$ "" " 3 _ 37

SequoiaCons unlngGroup p. 41

DEPARTMEl',6FISCAL 2011

~IARATHON COUl" Y. WISCOSSIN

COUSTY CLERK

SUMMARY OF IJEPART MENTAL ALLOCATEIJ COSTSDepartment: County e lm

GranteeDepartment

Buildll"l9 UseEQuipment UseSpecial AccountingInform ation TechnologyEmployee ResourcesCounty CIeI1l.Corporabon CounselCoun ty AdministratorFinance & AccountingInsuranceFacilities & Ca pit al ManagementCounty TreasurerCentral ServicesClerk of CourtsCh ild SupponSoc Svcs-AdmlnistrabOOSoc svcs- Income MaintSoc Sve:s- PrognvnsSpecial Ed ucabonHealth DepartmentNCHCC.oReOlder American ActNutritiOnChildrens CourtSheller HomeJudicialDistrict AttorneyVICtim I lNi tne ssSheriffcerectcoeEmelgency GovemmentJustJce Alternatives 1nConservation. Planning & ZOningPanr.s. Recreallon & ForestrySolid 'NasteHighwayCentra l WsconslnAirponlJW ExtensionlJW DonmloryLibraryVeter ansRegister of DeedsOther Departments I Programs

Total

3.569.37

Central Services

3.56937

3.56937

Seq uoiaConsullingGroup p. ..$2

DEP ARTMENT 7FISCAL 2011

MARATHON COUNTY, WISCOI"SI N

CO RPO RATIO:,\, COUI"SEL

NATURE AND EXTENT OF SERVIC ES

The Office of the Corporation Coun sel is res ponsible for providing lega l services to County

de partments and officials. The Counsel and staff furnish legal advice. process litigation and

represent the Cou nty's legislature and collec tive bargaining interests. In addition. the

Corporation Cou nsel provides direct support (0 the Child Support Program. Social Services,

Collections and NC IIe.

Costs are allocated as follows:

• Departmental Support - This function relates to the costs related to time spent

providing legal assistance to County departments. Allocation is based on a detailed

analysis of effort expe nded by the Corporation Counse l and departmental stafT. Note that

costs related to services provided to the County Board and its comminees have been

identified and allocated to 'Other" thereby being removed from further allocation in this

plan . Amounts previously billed have been appropriately offset against allocated costs.

•

•

•

•

Child Suppo rt • This function relates to the costs related to time spent providing

assistance to the Child Support program. Allocatio n is based on a detailed analysis of

monthly claim s based on the cooperative agreement between these offices. Direct billed

amo unts have been appropriately offset agai nst allocated costs.

Social Services - This function relates to the costs related to time spent provid ing

assis tance to the Social Serv ices Department. Direct billed amounts have been

appropriately offset against allocated costs.

Co llections - Costs associated with time spent providing co llect ion services have been

allocated directly to the benefiting de partment.

i'"CH C Services - The Health Center is directly billed for services provided by the

Office of the Corporation Counsel. Direct Billed amounts have been offset leaving only

the indirect costs.

Ref.: OMS Circular A-87. Attachment B. Sections 11. 14 and 23.

p. 43

1:1& II 88 '"ag II 1l ! ~

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i!' ::S 1:I II!'IH'~ ll

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:0 ISla ~I?U;"'11- '-n ' .,!il!! .." ~' -' .. '"

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I

zoBz::>...><Xl

~CIloU...l-e~'"~~...:"-'"c

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~...::;:

r-

~",-

~:;f-N~...l...:...:o..U",CIlcO;:


MARAT HON CO UNTY, WISCONSIN

CORPO RATION COUNSEL

FUNCTIONAL COST ALLOCAT IONS

, 260,00530123 87932

S 283 _&1

100 00 100 00"ll0 260,005 3<1

100 00 100 00'1. 260 005 301

260,005 301 23,8793:!

260005 34 13 819 32

283.1l!l'l 1l1

SequoiaConsullin2Gro up p. 45

DEPARTMEl"T 7FISCAL 2011

MARATHON CO NTY, WISCOl"SIN

CORPORAT ION COUNSEL

FUNCT IONAL COST ALLOCATIONS

00Ip.,;, ....1t: Carpor-.e-"'-'*': Child s.-t

--22.1169 73 12,639 ss

729891312639S5

35.629 26

SequoiaConsultingGro up p.-I6

IlEPARTM ENT 7FISCAL 2011

MARATlION COUl''TY. WISCO NSIN

CORPORATION COUNSEL

FUNCTIONAL COST ALLOCATI ONS

~I: Corpor_ Cou nMlFUM ti ",, : Soc... Se<vlc..

T<:UI l ll r... Alloc8!oonTCIlaI 2nd T""AlIocld"",

S 130,5138912 06' 90

$ 1.Q,SM19

lil T•._~

---_....

69,30161 &J 13"4 113,310 96 16Ill.301 67)39 ,2n'6 3111" . ' ,Z1 2!l3 f,l92nl61

F..-.:.I R~ _ R~

lUlOJN 1,e&e891.mn ·0 63 01

.. , 93SI DIS 12015190

21.702 ,.,,,.,"

SequoiaConsultingGro up p.47

IlEPA RTMENT 7FISCAL 2011

MARAT HON CO UNTY, WISCONS IN

CORPORATION CO UNSEL


I 69~OO

6 10 Il9

S 69 90390

,..

--F_R~_R~

.".". .,,"''''.,,"''''

610119 .. sea sc

Seq uoiaCcnsutn ngG roup p. 48



CO RPO RATI ON COUNSEL


OoIpa'b••ot: ~e--""'--: NCHC s.-

--"*S 22.13131

rse ss

S 22.336 26

_....- .....

22 .13731 ( ' 8 )oW 10)

'l2,n7 31 ( " )oW 101

3,m2' ,~"

,~"

3,992 16

]992 16

Seq uoiaCcnsutttngGroup p.-l9

DEPARTM F.NT 7FISCAL 2011


CO RPO RATION CO UNSEL

SUMMARY OF DF.I'ARTM F.NTAL ALLOCATED COSTS

~- --~

c...... 0!p!T>t!! ,- -- -,- -- ~- ~--.~,-~----------~--.-....,. a-......-F_"~"_-,---_.--- • .&JI.a lS,02I 21--- tU01.11 21.1021'--_..... U .:M." 11'-11----,---~ ) .ot:l.• • ue,,',---~~

~~--- .,.tN.to Olll.•ono---.-,---,~-__..1n

e.:.--.'_I za"",g_,_IF..-y--......---~~

~---R_oIe-.OIho<~I P__ m ......1 283.$Ilol11

0l7,..'0" 1113-.. . > 150120111 -_. llIl tollO lG92' ,

SequoiaCo nsultingG ro up p. 50

DEI'ARTMENT 8FISCAL 2011

M ARAT HON COUNTY, WISCONSIN

COUNTY AD MINI STRATOR

NATURE AN D EXTENT OF SERV ICES

The County Administrator serves as the Chief Operating Officer for Marathon County. This

oflice coordinates and directs all administrative and management functions of the County not

otherwise vested by law in boards or commissions or in other elected officials and fulfilling other

duties as assigned by the County Board of Supervisors. Costs for this Department have been

functionalized and a re allocated as follows:

Budgeting: Costs associated with budget prepa ration and mo nitorin g hav e been

allocated to benefiting departm ents based on a time/ effort analysis for 2011 asprovi ded by th e County Administra tor.

Departmental Administration: Costs associated with the day-to-day operations andmanagem ent of the County ope rations are allocated to ben efiting de partments ba sed on

a t ime/effort analysis for 2011 as provided by the County Administrator.

Purchasing: Cos ts related to overseeing th e general supply pu rchas ing for the County

have been allocated based on Accou nts Payab le tra nsactions by department in 2011.

Main tenance Supervisi on: Cost s related to ad ministrative man agement of the

Maintena nce Department have been alloca ted directly to that dep artme nt for

subseque nt rea lloca tion.

Department Spe ci fic: Costs rela ted to su pporting var ious dep artments or rela ted

pro jects during 2011 have been allocated directly to the benefiting depar tment (s).

GeneraLGove rnment: The County Administrator and members of his sta ff are also

responsibl e for specia l projects and program s, includ ing various com mittees an d

intergovern mental relat ions, includ ing time devot ed with th e Finance Committee and

the County Board and Gen era l Publi c. These activities ha ve been classified as General

Governmental and are ap pro priately removed fro m fu rther allocation.

Ref.: OMB Circular A-B7, Attachment B, Sections 9,11, 23, 27 and 29.

f S,q "0;3141 Consulting

Gro up p.5 1

DEPAIHM ENT 8FISCAL 2011


COUNTY AIl MINIST RATO R

Il EPARTM ENT AL COSTS IIY FUNCTION

~. - - ~.- - ..._... "- ""._-, ........ - - - --_.- -~~ ea.... ,... ae ....,~ :N_» 2aM l' ._-'IQ.~'~'-- 10 ,n. U17.en 5.07103 "-':2<1 .mo m~ =D 28 .172 05,- U5'~ U15 152-- - I .~IXI ,oa .'3. ' Me ..~ m~ n.~

",-.-"f_ D ' . .~ II ) • n . , ~ OR ,~......- 2"'01 mo 7lJ Oll D'a nn ~. .,.,.-- -~ -~". _=10- a .a malI_ rr_ ,_ .~ ~ .~-T_~''''''' I.no . ' .l'1II5I

"-- (_ 115) .-..-- ,=- .=--- ._~ ",es.-- ..=. ' 1.7711 ft n ,1$' )ol. " .•a1'5 )OM" 2.~ " ,:ute •• 1:a1a_--.r ...... ".!ool2. I1 ,Wl.

t_e-...-- " W1 .. IUU.Goo<.- ._...__(IIl,mUl ' .1'401 :NSI..] 11.'17 ,. •.~ ,.... .... "_'0

_,~", f2" .51'157) (2ll ' ,.". J1)

--.-,,---~

7.571 at In)5 ,_a m . ma ~.. '.'lO5~

'-~2.1 117 .. ,..

-~ ••• ... .u 1,030 I'--- _.... a _u ",n .~ o • _0-'- 4'lO 4. ~. m. •• ." ... 2'571

E...,..Il-..oot l ,P n ,. ~ _n _.1&4' •• i005 "

-~-~'_ '01 .....,..... 11,22lI 03 l,1Tln 1'10. 1,11201 U' 34 mm 1,2<'11;10

~& ............,.... -- 11,223(0) II,moel)

r_'.. n......_ 2OI,..a,." Ja.ou,n ' .... ' U N 47.12l' " J.107.41 ' I. MO." .-,~-

--~.n ." ' M ." .~ ... ...

,-~ .~ •• ,M '" .~ .n . ~--- .~ .~ •• ... .~ . n ,._.- 2.", n •• n om :leT " ." ... 1,0:1121........- ~~ • D ... .. n '" " n .00

-~-~e-.,M •••__ "." U ' .0"'" 3,Of;l;l8 1 .~ !olI •00 7. ~ .. ~-'71 !olI1'_-............ ' ,1133 )II mu a •• m. 07 70 .~

_..- 3.0335.2 ,.. _"0' *~ na , ' ''27 I..v.31

I'_-~--- ",_..- I.II2,n 3.oMST '."' 02 'OIl" _ n ~._:Ill-- ~ .. ... • • ." ,.. .m 102.--- 2.'.21 ~-mq ~~ •• "2'" 1.:I0Il1'4

~.-

-~-n_o ,-~

._M . _ 7, 3073' ' .30103 " .1>10~

~,--......-.- 1 " . 7lIO~ (' 5.1>10 421_ _ no._

tr.71III.11,_. .-. .-. ~" ' -'''.ID

--~"'.13ll00 . ~. .2 .• ,. ... ,_,7 ~. ' .W 05.

T_.......-e- w r'na "0" '" n, 2OI _ n Ol, n ! ,~. ! "1117 11 ' M

f!l SequoiaCo n5.ultin2Group p. 52

DEPARDIENT 8FISCAL 2011


COUNTY ADMINISTRATOR

FUNCTIONAL COST ALLO CAT IONSo.p._, Courlly A dml ....Ir.1OfF_: 8~

1",*, .. T__ 35,1)U12r_2ncI T_ _ 20115 211

•

- ... --- -- ........~,...,...,

- '--' ,~~ .- 2.__5 2__ ~ ,., .. '1So1Oo1- -~,~ 1.3<'1 " 1,321 11

"' Sol " " DF_,e--~

-~ ''''' '.~. 1.O!5e • ~" 1.' .12""",- 'U o~ ~n ~n n .. _n""'''-' ",.. 15'" ~ .. ~ .. _5 1. 57• •Soc:S... Uo •• __•

-~.~ 1,32111 1,321 " 1'2 Sol 1,433 15SOCS..... _ ..._ -" .~ 1.32111 1,32111 112 Sol Ul3115

SOCS__~1 5 '015 ,... 79287 792 87 ,, ~ -"-- 5101 5 ,... 79281 79287 ,, ~ - ""C>"" &2.S7 ..~ 1._36.75 1,_311 75 1223\1 U~I.

DollnClAn....., - " ,~ 1,321 11 1,321 11 112 501 U l3115.... 1,70050 ,,,. 2,64223 2,150'2 23 D' " 2.IleT3!--- t.100511 ,,,. 2.64223 2,&102 23 "'.. 2.•'3'--- ~~ ,~ 1.321 I' \.3.21 11 112 So1 1,433 15eor--,~ & ZorwI; $32383 .. 0.. ' 125Q3 Q,82583 ",,, IO,1Illl:I1I8Pallo, R_&F ........ -" .~ 1,321 n 1.32 1 II "2 :501 U331S5_..

00050 ,,,. 2 64223 2 601223 "'.. 2.•7)1.,.,- "". ".. ~D ~D D" _ n

"""" -~ ."" 1.0!lII. l .lllllI. ~" 1.' '''12- oees on. ~D ~D no, _n

,. 2255390 ...... ~!)oW '7 3S (l&oI ' 2 1_2lI ..~..-- T.... I ~""" ......"... "" I!uIlgoIl_-.~2011_....

"""-

Seq uoiaCcnsunrngGroup p.53

IlEI'ARTMENT 8FISCAL 2011

MARATIIOS COU 'TY. WISCONSIN

COUNTY AI)~IISISTRATOR


Dtt>-_: eou..y"_OfF_ = oe,._I....,~

$ '06.1&308e ~3~

-- ""'"-- ,.l"...._QtMo! I:loJ>!o!"!'!-'- ~~ ".. 1.1"ll8 "211M 1,128.- - 2 ·!Itt ..... ",. U5,Q2 UlSl!X2 3,15 ' 112.,...,""" =~ U,. I.I)' 79 1,13,]9 1."'79_0..-

1228222 ',e,.. 11.1'l6U 11,1'l6 " " .1S5 13CoI.o>!r A40••__1,0001 rr 10"" ,, __ 71

11.28l1Tl 11.2IB"F_&-... 1._'. ",. 2~.' 2~.' -~2.5SoI nF_&c.-___ 1.-'. ",. 22$11 . ' 2~.7

-~2.S6oI n.,...,.- =M U,. U)I79 I III ,.. ,~~ '~3""'.- =~ U,. U3179 I ", 7'lI ,~~ '~3

"'""-' ~.., ",. ..." ..." ,.,. _..SocS-Adi•• __• ,-,. ",. 2~ .' 225..r ~~ ,~nsocs___

=M u,. I ,n'lfI 1.131111 ,~ " '~3

socs......~ 35"30 ",. ....~ $6$11. ,.," totO'! JI-- = .. U,. 1.131 n 1.1S11t ,....,'~3

"""" ,-,. ",. 225'" 2,258 . , ~~ ,~ n

""" 1._ '. ",. 1.251.' 2,251'" ~~ : ,Motn~ 1,_,. ",. US.., 225141

-~2,~n............, 1,_ ,. ",. US.., 22!>l.' ~~ '. $!loIn.- 1. ,00 ' 31 212J"l1o 22,5&1 t1 22 5&111 US3 02 25.S.183- =~ U,. 1.131111 l.13, l'I ,~~ '~3

'........- 3.5'& JO .U. HI!I6ll5 5,Mtll5 , . 2 .0 e olOI 38e-.1'Ia'lnng" Zoowlg 3,eeor,g .- UOllloO &,208 loll au . 1.02. HP. <lll.R_& F......w, xaee U,. 1.13179 "'3'79 14(1.' ' .210 21....~.. = M U,. 1.13\ 111 1,13'1t ,..... 1.280 28_..

1,0$5 .\1 ,.,. ' .M7lJ. ' 88' " "' '' U 20012(;anlroj 'M1COIIIOIl Npon 35,83 .u. ses " ..." ,.2. -"w"' ,..w. l. 2 13'1lo 22~ . 1 2 .2~U7

-~2.~n

.- M ll'l102 ' 00 ,,", l oti reaDe roe ' 1I31111 9lM3!111 " 5 ]Ollfll!-_. nm. / E""",,,- R~~_ ... __Clurng2011- ...... .,...,-

Seq uoiaConsultin gGroup p. 54



CO UNTY AIlMINISTRATOR


SequoiaConsultingGro up p. 55

DEPARDIENT 8FISCAL 2011

MARATIION COUNTI', WISCONSIN

COUNTY ADMI NISTRATOR

FUNCT IONAL COST ALLOCAT IONS

~: e-r _,-= __S' r ._

,.-.,.,-T_2nclT__

TDlII"'-c...:

S 3007 _

"""

--_.....

rec oe

'" '''" '''''" ''''

3.6074ll 3.60148 30731

"""

3.11" 79

SequoiaConsultin2Group p,56

lJEPARTM ENT 8FISCAL 2011

MARATIION COUNTY, WISCO NSIN

CO UNTY All MINISTRATOR


--"--So<>< s-- ......__.~

1,150"'.3,01.W

'U311t2

,._..3.07. $CI 2118 7S"-'~JIIW u ••r28

SequoiaConsuut ngG roup p. 57


~IARATHON CO UNTY, WISCO NSIN

COUNTY ADMINIST RATOR

SUMMARY OF DEPARTM ENTAL ALLOCATE D COSTS

-- .......-- -eeeeeeee - "- ....'...... --.. --- ----,------- I .I :N ." ' .'le ..-- ....U1 1I115.m • ' ) 2 1 1."" •

-~UII.tl 1.' 31 111 'l'f '2

-~" .__12

"~11 ,~.c....,""'.__11-" "1..22 11.21115 71 '"'',_ ........... U '1.l' ). ' SOOOO 2.56071 .~- ...,..... ,~. _n

'_lc.-....--- t.a5lI." ..,.a U6.n 2.1.02 " U<4ll1- ,- 1.m.• 2 _ n ,~~ 110"

~-~ ~~

~--1.'31.11 ,~~ 1I7S1..

~-VIIS-*' lIU .. ~ .. ,~n

..... lhoco-AIIo ••__•7.I157'os ,~. 2.560 T1 ~ .. ' .)4.0 :t2Soc:a.c.__1,....u. . 031 1.5 ""''' 'lell'--....... 11.81...2 ." .<001. ' ._00-,--- ._~ ." ,,..~ In •

~~ 17,DR. " 1.!6I I. 1.560'/7 '2 _20.~ 11,015.&11 ' .560 11 I ,M.0-.. .........,1ocI-l;:hIIdroM eo....-- 150 .01 '~ ''1- 2.""',71 2,Motn-- "' 136.27 1,U'" 2.560T7 ---,- .Ull "'''- • .:111 .17 2,.'" :l'!i ooru U7J2'- ""'Ull 2.•'31 0.280 2. ~1 '5'-- , .•n ,n ,~. 1 ,010' JlI ..~__. TT

eon--.__' l """'ll '1.""'" ".tal. 1,02 4 11-~......--.,- ' o.5U-07 • 0» 85 ,,..~ , 1111 , •-- loD ,..... 1.11018 ' ,O"l:.I- '1._ .7. 1.• ')1 l .ll2O q uall3

~--2,"'1'.1. ~ .. ,191 41-- ..2.... _n _..-....... ••••• •• ••...., 7.1S ' .• , '. 11 ._n " ' 50 21- -~

_n mn--- • • • •O....~ '.....- 21<1." ~,-

m,,..,. --- '" 1D!Ie& S2 010 n ,,,.1"t 11 ,n,'

SequoiaConsutnngGroup p. 5S

IJEI'ARD1ENT 9FISCAL 2011

MARA THON COUNTY, WI SCONSIN

FINANCE & ACCOUNTING

NAT RE ANIJ EXTENT OF SERVICES

The Finance & Accounting Department manages all of the fi nancial operations of theCounty. This depa rtment is responsible for the preparatio n of payroll data for computerprocessing of payroll checks, the audit and payme nt of all invoices, capital borrowing, and

the pro per allocation of expendi tures and revenue. This depa rtme nt is also responsible forproviding all the requ ired input to Data Processing for preparation of financial statementsand for the overall accuracy of the sta tements. including an internal audit and analysisfunction.

Expenditures are functionalized and allocated as follows:

General Accounting Costs associated with genera l accounting activities are allocated

based on the number of accounts payable checks processed in 2011.

Payroll Costs ass ociated with the payroll function are allocated based on total numberof payroll checks and direct deposits processed by department during 2011. TheHighway Department perfo rms some of its payroll processing on-line and accordinglyhas been weighted at 75% due to less effort required of the Finance Department.

Note: Some depart ments have been charged for payroll processing cost s and accordinglythe direct- billed amo unts have been offset again st allocated costs.

Ref.: OMB Circular A-B7, Atta chment B, Sections 1, 5, 9, 11, 23 and 25.

SequoiaConsu ltingGroup p.59


MARATHOII' COUII'T Y, WISCOII'SIN

FINANCE & ACCO UII'TlNG

1,883511

""G".._..~."'.="

1111.1011)."

,".756]' ",_ '"

...... --

.~.. . ~ -m" --.'a 21.563.~1~ UQ ...~. ._-,m" zpm,t 121 lle '.00121

U7,ln ..

1M. _.H 12&.117 all

, ~,.

' " '"ua ,,~

...,:n 'HlIllollls,.2t m_

mn ~G

l.Clf7" .,.nW88 •• .••• 11UZZ52 '.,.11',m~ 7,"' 11:_ .. 1.U..

63 '~011 1,11.100.

1<\I'IlI $1 l5flm~

1l .W)7 1tW Boo.G.*ma

unool'I,olDU' .mu,,~U~IC,..

)'"!0:1,~-

-JJO.~' "'1f,2.:115l1

.G.,..ma

uz:oo1SoIZJ,:

' .m,'1,77150I ,W.:l,..),U)

,~-

$IIO.2M!12

am6&)(18,'23 111

(IlOTW10)

,a122_12)

" , )0 T11 ]l& ~

~ ".m_':."$1

U,"Ul

37."3"

(l ,0a3 lo11)

SU.~.~

'"..'.. aJUJU]~ ..-,~

2.072 ,:... ...,..~--•7.__

,._v

".,222:l1li

(5,33eJOl

I1U:U I

••••15 82

l a ,N ' t:!

IJEI'ARTM ENTAL COSTS BY FUNCTION

Gono<oil a_...... _

-,.-~.. .._-

Do_oIe-.-.-"'_ 011_~ "''''-). s.-ooo__

- ,---.-'.....------------~~ ...,---

-....------------~~ ......_-,-,,~,_ae-IIoo_••-,---_.-

._.-'--___U9'"_

.....'--.--.....---..-.. '-.-.g ---lIo _."0-.~rr_f_

T......~&T.......,"-,--".---

SequoiaConsultingGro up p. 60


MARATHON COUNTY, WISCO NSIN

FINANCE & ACCOUNTING

FUNCTIONAL COST ALLOCATIONSDove ....... ,,-, .. &e;COU_1lI

_ Ace..............

Sequ oiaConsultingGroup p.61

lJEl'ARTM ENT 9FISCAL 20\\

MARA THO:-l CO UNTY, WISCONSIN

F1l'iANCE & ACCO Ul'iTiNG

FU:-ICTIO:-lAL COST ALLOCATIONSD.pe.... ... ""'--&~

Funcoan, p..,. ...

-.....,c_.,.,..~e-eo....,-_....F......,.&~......F_& (;ap&Il ",~.....,.---~.""'""""-SocS_ NJtr.__•

Soc S.c.·~ M..-.SOCS_~1.....'~--''''''"""--""~-"""'"......,VetlnI f Wrtr.u...."""""'"'""""""-MlQo~ .... ,neon..".."", p~ I ZonongPn•. R.."..."", & f .....''Y$olICl......l<I

H""""1c.nlrol WtIooDns", I'"ponUWEo lemlOn,~.,

vel .,.".fI ....,_ CI0eedI

()It,.~.,~.

- ,-

m,1130m,,~,

reco."m,

1740

'"1,0920csc

"".,,,1.2220

67601.2550

" 57 01.130 0

see e7.' 0

"""' 03.0HO1.2990

sso'"eeao

2,196013\ 0

1,615 5esso127 0

1."79 0."""""

n""

,~.

"'"c...

"'"067...

" ..3 2. ...

",.o1S...

""'"" ..,"""..",.".."'"""... 7.'lIo

,,"":I "'llo,..."'"12 66 ...5 41%

",.on'llo

" ..92'%0$5%676'\10,~

OSJ'llo6 2, '110

"..,~

',5'llo

roe """

1.506131,0837'2,03321' .0038,"' ..

"" 117,"355'flSlln"' ~10.•nS6

. ,07$0'2551'01.• '0117

11.11073t.a321!1 (3,312 001

12.03622.. 3a2111 (1i11a DDOl

' 0,1137«l1.2831'21,105652,~; 2,,0&01 S5

;l8.9lol 9912.362 30

""."'"8,:MlI9921,06(199 ,460(50)

1,256.37 (moo)1 5,'9J~

&,6115 .t1l (5 .148 00)u,e 01

'., 180452nl2S

2,108 9010475 53

m!>8755 !33 8!>3 501

1.505 73 1.506 73umu 1.083 7•2.03321 2.033 211 0015 3ll 1.0015 3ll1.5.30150 1.53<1 50

....,11 10'11 ,m,7.• 13 55 1.89917 $,n 2 71",on ,.", 2,05 1 2.

"'~ .", ~' "10.• 72S05 H OO37 121173 33.07&~ .,,,, 5.~022

2.551 10 "'" 3,13511111 .'0$7 I ,W n 10,3381.

11.719 73 2.68lI13 '.01061173,1712'6 1 ~S05 • .651 20

' 2,036 22 2,1!>8 $1 lU904 IlO(15.• 17Ol1f 1,QlM55 (1• .•125'1 f10,831 -.0 2,0483$0 13.321 30$,28372 2,127 80 II,. " 521 ,10665 1,621183 11.135 .72-.072. 551 73 2.S058 5IlI1,0&456 '0" ' ,JOll55

2tI,i:M 119 II,G)' 80 35,56lI1012.362 30 2,833 .' ' 5,1i5 71

"". ", ., ,."."'" .." 3111 30

II,Wl 9\l ,.5511 7,8001 ' II16,.57.9 . ,82113 21 ,280162

"' '' "''' "'"15,.936ol 3.55110 19.Q.W 751.517 <18 1.527 71 3,045191,21601 279 16 1,.9717

1., 1&452 3.251 06 17,.355616125 17585 904310

2.109 904 ~~ 2,593 53$,.1553 2.171 n 11,6ol7,30

'901 7~ 05 501-.0 119 2045,.1. i5

SequoiaCo nsultin2Gro up p.62



FINANCE & ACCO UNTING

SUMMARY OF DEI'ARTMENTAL ALLOCATED COSTS

Department: Finance & AccountIng

Grantee Dep artment Total Accounting & Budgets Payrol l

Building UseEquipment UseSpedal AccountingInformal ion TechnologyEmp loyee Resources 3,958.2 5 2.452.52 1,505.73County Clerk 2.146.90 1.063.16 1.083 .74Corporation Counsel 3,048.05 1.014 84 2.033.21County Administrator 1,933.36 887.98 1,045.38Finance & Acco unting 2,072.12 537.62 1,534.50Insurance 2,757.95 2.21561 542.28Facilities & Capilal Management 24,133 .31 15.020 ,59 9.112.71Co unty Treasurer 2.792.27 741,03 2.05124Central Services 2,070.82 1.622 .85 44 7 .9 7Clerk 01Courts 38,053 .38 25,160 .06 12.873.33Child Support 8,833.92 3.823.69 5,0 10.22Soc svcs- Admmistralion 6,648.27 3.512.46 3,135.81Soc Svcs- Income Mainl 11.198.33 85959 10,338.704Soc svcs- Programs 58,6704.75 0404 .268 .88 104 .0405,87Speci al Educa tion 4,657.20 04 .657.20Health Department 19,604.15 4,809.26 14,794.90NCHCCADR e 45,484.58 59,897.11 (14.0412.504 )Older American Ad 13.321.30 13.321.30Nutrition 11.411.52 11.04 11.52Childrens CeurtShel ter Home 9.743 .27 1.007 .80 8.735 ,047JudicialDistrict Attorney 9.302.16 6.343 .18 2.958 .98Victim I Witness 1.8049.50 504095 1.308.55Sheriff 48.779.19 13,212.49 35.566 .70Corrections 18.997.18 3,801 ,46 15.195.71Emergency Government 1.233.79 585 41 648 .38Juslice Alternatives 177 318.30 318.30Conserva tion , Planning & Zoniflll 14.228 .85 6 .-'1204 .69 7.804 .16Parks, Recreanon & Forestry 7-'1.008 .61 52.723.96 21.264,62Solid Wasle 7.3-49.53 6.795 ,21 55433Highway 59.193.52 04 0.146.76 19,044 .75Cen tral Wisconsin Airport 15.086.86 12.041.67 3.045,19UW Extension 5,691.36 4.194 21 1.-'197.17UW Dormitory 978 .15 978 .15Libl'ary -'15,238 .87 27.803 29 17.-'1 35 ,58Veterans 1,691.54 748 ,4-4 943.10Register of Deeds 3,023.32 -'129 79 2.593 .53Other Departments I Programs 13,573.96 1.92667 11.647 .30

593,088 .-'12 347.613048 245.-'17-'1 ,95

~SequoiaConsultingGro up p. 63


MA RATlIO:" CO UNTY, WISCOI'iSII'i

INSURANC E

I'iATU RE AND EXTENT O F SERV ICES

Maratho n County provides insurance coverage to protect its employee s and prope rty.

Property & Lia bility Insurance

Premiums applicable to all departments have been identi fied by the County's Risk Manager

however. only various departments are direct billed for some or all of the ir respective premiums.

Costs are allocated based on the premium analysis provided with direct -billed amoun ts

appropriately offset against allocated costs.

w orkers Compensat ion Insuran ce and Health & Dental Insu ran ce

Marathon Count)' is self-ins ured for Workers Compensation. Health. and Dental Insurance.

Premiums are charged based on the actual clai m experience and rec ommended fund balances

based on advice from Insurance Consultants. Both of these funds have been included in this

chapter to appropriately limit the amount of indirect costs allocated to the Property & Liabil ity

Insurance function of this chapter. However, all costs for the Workers Compensation and Health

& Dental Insurance Funds have been appropriately excluded from further allocation.

Ref.: OMB Circular A-87, Attachment B. Sect ions 25 and 29.

Seq uoiaConsulti ngG roup p.64

IJEI' ARTM ENT I IIFISCAL 211 11


INSURANCE

--UKCARTMENT AL COSTS BY FUNCTION~. - '0-. -.-,- .- hIi=__ - -,-- ----_.- "',1'117 ' 2 )00-.;1 ' . )00.» . 2<0 11II 31 ' • .l1lI2...'-- 'OOlQll. " ,IllS! :110,""0 U.MoSV . , 12215-- Z03 0U2n 'W1&O '0 ~_c

~.-.- )lIT.DOeClil ~,00I11O

-'~~~~ 7'Il,0001l)_.- '2,.'0l1 '2."'00-- 232.' 00 n.lOl00___01' 0_31OQ. v_.

~- ,-~ J._CIIl~II.-."""" ( ' V121H IOl (111 2 11 011I_01;0 ___o-t-

'2_~~ 1~.1Jt. 12.780.583,.00-..... eoo _ _ .......2<1 751 _ N~.

_L-,I~ 100.51700 >oCI 101100GenI_~_"_ 2".' 901 2.. ..' ..-- :llI,M$OO ~~~--- p~ p~

~-_..... ,-~ 1,IlaClll

.....'- ....05:_.

'Sl~-- _P onp m~_ • • 0.-- 1.213 !lO ~~ •• -~-- -~s.,. UR__IT_'_ lo..oo 2.:t51oo ~~ "' ~ u.oo

T_.~IT_ ' .)(I!12 ,q~ • Doll J7 , ., 11,---- ' • .I • .ne ., Men 1. " .Tn 21 _.'2001 11922.M02q

~-__0..-_

Cll57&.7111101 ~1.80' <lOI t12._ 1Il4l'Ol--_.._- (a).293 e.2) c' M MJ l!i, ((,3.2' l$) llIT,m OIl

'_CooI"",,- (lHIWO. OIl:l, ('" MJ 351 (aoU 22!t 181 ( 13 ,~ . ' $ ' lf1

~Ie-az... :MII,m eT 251'4'l1T P-~-...-._..- ($),en," I .'?ell , -~ • • .~loll

-~.,.-.....~ 2.435 13 ," - .q2.2252 t

._~

-'---' 111.2. •• ~~ ",.'_1........... ~p _n ". 721""'-M_ '.000 31 ~ ., ". 0>157e-.,c_Cotpot_ ColIn...

C<IunIy"'~IlII.'''' 1.l12~ . 42 ." " " 1,0< 11&f_ "_ ", 2 241 34 '31 M ..v 20313

Tol.. l .....-....... e,ITT 11 ",n ma e ,0,e.1I1_.._-- q (11.2'1 IW, (231128 ) II Ole II.)

r..... ' .. Tlw Alle<_ _ .ana _.'~' .411 .~ ' M~-.....~ .~ .~ .~ .~

-~.....--. •• ." .n ,.-'- 3.17lI9 223 .' 'n 3 .~22"-",- ,.. ..~ . Q '..----~e:-oo, .......__')11'1 In .. ,~ .,_............. ,.oe.

~" U P .--,_..~-_ ... 3.., '4 "'00 ,~- 3,"111-,- .n ' " •• nM-- ,.- .~ .n 1.'7878_.--~-

,_14 -- ~,v 1 .77'a28

0...11 .. .... . _ ... . _- (91)01 2&) m'p> (lI77'a~)

--,......- -- --ij~ 1 oer 11 1.01111

:IMlwltin~ ! Al._t.3 -awt.3 ! . ~ ! . ~

Grn up p.65

IlEI'ARTMENT 10FISCAL 2011

MARATIlON CO UNTI', WISCONS IN

INSURANCE

FUNCTIONAL COST ALLO CATIONS- -,_ "-f'c-._

--~

••

--eeeseeee-- '~.22lI OIl -- 11,_ 20 f10,1»! -" -"-- ._~ .- 41"" .- 1.100)' 1.1001'

-~B6'0Il 0 &.... _,IN.' ' .1l't ' 1 ',lnt.,

--~2.W300 .- ,=~ ,=~ ,=~e--r'lolto,.__' .(QlIOli ..~ ) .033 » ,~~ ) .0335:

'-'--' ~,0250ll .- ........,. ... ...,.- ... ...,.,-,~--, .. ' , •• Oll .- n~lIO! /'-'37) Z1~02 a u :n00l II- ,- $,,llIlXl .~ nIl " ' .111'2 'R 'M"~.- ".05' tie -- '2._" 'U., " "" •.HIIle.1IOCe- _ ••__ ._00

"'" .1 .... ~ 17 ._ 103 R" IT ,lo3' 20_.- ~1.$11re ,~. 20.7" oJ l2n'll o m ", '0» ".m",-- n ,lnllC ,- n llO' 00 17._001 ." 17.ell Q~ :1'1."' 00 ,- 20,260 ' 1 ~-) n ,_u "M lU77"- )',_00 .- 23,'51• (J UoOllI (7.71003011 "M l1,m~

~~ U 45 0C 01." a'. a'. .., Ma--- $\m0ll .- ' .<M5I • ._5ll ." 4 U 2U- ')7,mOO u o,... 111,500 lIlI .."" $.l,.7loe 11022 !>'I .CIOt Tleo.-.-.~ I zo-o 201124 ee 2 1.'110 '$,~'1 ('~I " ,!!Ol 13 n M " .5'511-'.-"- ,,-~ .~. .a,Q IT C" .·tIil) I),no '3. ,,~ Q .732!031-- 11 .7loeOO -- 1$._1T 1 1'.~1 ('.W .11 .,.) ,u r••- l n 205 00 1100 '110 129.&561) ( l12 JO!1) (02,S4II '1)

_.~

(42 .417 $71--- ,,=~ .- $' ,IJeS< C42.2Wl (10,__1a" (' 0.• '8110)

~~ 2_~lIC 02~' 1,7» 23 U~3n .., 1 ,1')01"

~-28.2300 3'.' n _ 2'I 21,_ 211 ,,~ 21,QI) "

"'"" 2ll,2noo 2" " ,U"$l ""'" le.·ll2~) "" ffI.0140ll)- -=~ 0 ' . ... ~'M ~M 'M ~"llegl_olDooool. 3.118100 ..~ 2,'11 ~ al1~ '" 2.'U211Ottw Dop.-... '~ ,e." 0llC I ll'" 12 ,~" 4'·,....1 a_~~) ". 12.51101)

,- _ 2!>3l1C ,~-efIO 8],., !ol'0 080l9Ol 2'0701 " ~. 2" 3,583

-- a.no..I~ 1"....""""Cl'm9H ... a.-...-1:konnlI20"-- ~F_Il__"-_~of"'_o..r-",~

SrquoiaCon ~u l t in2

Gro up p.66

I>EI' AIHM F:NT 10FISCA L 211 11


INSURA NCF:

SUM MARY OF I>F:PARTM ENTA L ALLOCATEI>COSTS

Property & CaSlJllyGran\@@' Department 'ota' .........Buildrng UseEquipmenl U$e$pedal AcmuntJngInformation TedV1oIogy 10&0.24 &4024Employee Resources 1,100 .31 1.10031

Coon'T """" 4,l71.·n 4,179 47Col'poratJon~ 2,253.'" 2.253 49County Adm lllistralor 3.013.52 3.033 52Finar"lCle & Acc:ounbng 44,441.19 44 ,4411 9losuranceFacihbes& Capital Management 21,.492.16 21,49216County Treasurer 3,900 .75 3,900 7 5CenlJal ServicesClerk of Courts 12,096 .38 12.096 .38Chi ld SupportSoc SYC&- Admini$lra l,on 67 ,531 .29 67,53129Soc s vcs- Income MainlSoc svce- ProgramsSpecial Education (l,n S.e l ) (6.778 .61 )Hea lth Department 17 ,617 .42 17,617 42NCHCC 13,377.98 13,377 98ADRC (7.nZ.25) (7 ,772.25)Okler American ActNulribOflChi ldrens Court 938 .26 938 .26sreuer HomeJudicialDi5l riet Attorney 4,412.1. 4,472.7-4Victim I 'MtnessSherin 64,007.78 54.007 ,78CorredionsEmergency GovernmentJusuceAlternatives 177Conset"vIlIIOfl. Ptaooing & Zoning 11 ,515.78 11.515.78Pam. R&ereallon & Forestry (3,732.531 (3,732.53)Solid Waste (4,374.691 (4.374.69)Highway 142,427.67) (42,427.57)Centrat W $COI1$in Airport (10,418.841 (10.4 18.84)uw _ 1,734 .84 1,734 64UW DonnoI"'T 21,420 .11 21.420.19Libr ary 16,474.0S1 (6,474,08)Veterans 943.53 94353RegISter 01Deed$ 2,914.26 2.91426Other Departments I Programs 12,517,07) (2.517.07)

211,315.93 211 ,31593

fIl Sequ oiaConsutu ngGroup p.67

IJEI'ARTM ENT IIfi SCAL 2011

MARATHOIi COUI"TY, WI SCONSII"

FAC ILI TI ES MANAGEM ENT

NAT URE ANIJ EXTEI"T O F SE RVICES

The Marathon County Maintenance Department is responsible for the maintenance. custodial

care. and repair of buildings. equipment and grounds for various facilities throughout the County.

Services also include some repair and remodeling ofoffices.

The following properties are indicated on the employees Personnel Activity Reports (PARs) as

having received services during 2011 with allocations based on occupancy as noted:

• Co urt house/Annu - Usable square footage by occupying department;

• Health & Socia l Serv ices Building - Usable square footage by occupying department;

• 212 River Delve Building - Usable square footage by occupying department:

• 210 River l>ril'e Building - Usable square footage by occu pying department:

• USUA Building - Usable square footage by occu pying depa rtment:

• Sheller Ho me - 100% to Shelter Home;

• 'Vest Street Property - Usable square footage by occu pying department;

• Public Safety Bui ldi ng - Usable square footage by occupying department:

• Univers ity Center - Usable square footage by occ upying department:

• lIi gh",ay - 100% to Highway Department;

• Library - 100% to Library;

• Department Specific - Costs ident ified with specific dcpartmcnt(s) have been allocated

direct ly to the benefit ing departrne nt(s).

NOTE: Direct charges have been credited against allocated costs .

Ref.: OMBCircular A-B7, Atta chm en t B, Sectio ns 11, 2B an d 38 .

Seq uoiaCon\ullin2Grou p p.68

DEPARTMENT I IFISCAL 2011


FACILITIES MANAGEMENT

DEPA RTMENTAL COSTS BY FUNCTION

_._.~,- ,- - - ,- - .. ~'l __..... l'O_ on..-.-b ___.- I2UOH2 ,'oum l2 2:11.732•• n,....

<2.• )1 ' .1oO ,Q .2lI

f ....... llono.. .~_.. . OO '23." ' 20 ' 00,13501 ".''' ''' .~. 20.13001,- . ~. H OG"-,- H I,.,7 UN "~_E_~_

"_'1IO~ '._11 '2'''1 ' .!'OSIO = •....~ r,"'Q1: 1,_"-,-.,....... "'" "..-- .,. .,.--- U l1 l1 ~.,- ' .ot • ••....- '110' •• ,,,............'-- 2O,0llC.~ l .m1ll 'U 07 ' " ,.. "..-.g---- '".loSl"~_"'-F_ ' ,Ile 00 u3000r,_,eoo..._ , T'...... , '. ",-,- U2. ) , .,.

~" "0., ~"._- ,..f_ IPe<_ 1,11000~Ioo.... Conh<U.. _ 'u n ." 1.' 0:00 ' .1'20' n •• " 1,01112 2.:1011 13_..

. .... 11 J ill' .._~R__10,").11 .M.- 1O._lot 1.2211 0] UM:ze UlIO:M ~ ..- " 0.<1. .. IH».2I 1."1 :u l,_" ,~,- 3i2.1 MU n .1I0Hl' " ,_ 50 l}~, 00--- '1.120.__R_ , OO,__

"'.1$'0. ........ 0.-,__~.

Ek-.g R..,_ .. _~ :ze 'm n ." " O' '..~-~ :ro,!5<II1l 'UCH2 ._.

2.G:llI. "--- 21_2' . ~. ,~. 3)00 00 , ~.,---- 14<>,"''' ... ....n 'lOHon' 2001 ." 12 • .11102 , ... , 00-,-~--- l""') I'"~ 'II_OIR.....- __

p n.~ 1' 1n~r_Goof_ 11 .111 , lI ,m !Gono<.. . Iul_.__ .., "'1.'" rn 'lII .~il " S4 , \~ " 2<.... , . :ll .DIS~--,.._--~

2,MJ '! * " 3M •• " . III "'IIJ'-~

~.M' ,. U ..,G UtollU "m", '.2$'"-- 1.37023 ' ,"22' ..,,, ' • .31 '''~.._,~ .,....n lll 'l ,"" •• n ..E~__

10 0 ' 1.12 ' .""l " ....,11 m .. m"------_. . ,.....1:1 2,~ " ','71 ' 0 U' e4l . 31.20F_ ' __ "'''OJ ....' lo' 2,$nll2 1,'QtoI m.- "m. om. .."'" ' lIZ' 70 , m. "-,..-.- ' '''.~80 ", .O! U ' 3." ' 211 ' .'I3K U,. "_..._._--,........_...-.- 1_.• ,. .~, 11 2.1 12 .11 17. ...."., 1211.4».... 101.0<1• .0•

~--~

on •• •• •• . O'E_ , ,,,," ".2. ,. " n . n '"-- ". •• ,~ ". . n"'''- '- I._ a ' ."313 11f,.. 125 11

_..E~__ ..... "' 211 32.71 ..5 .. "..,.c.... ...Clo<O---.- ' 1'21. -" " . 23 $' 13 "",........-- "" SI' • 01. 11 HI " ~" 211 2"-- ." 0 .. ,.. '" ,..F_'~ loI",...""" 3f.'03 1l 'U1UO ....,.. ...,..11 ' ...0 ..eo...... ,....... m" ~" 'n ... ••_.- ""," ,. I I " 22 ..,.,. '."" >11 . ,,,---,--- " ,19371 2U1200 ' .' ''' III '.'" '' 3.1.. .._..._---,...._.......- 'O .TN.7I 'U3UO t .. .... ........ 0-

T... _ ..... eo..." '.12311 11,!o2t• • 22.'"., ' 0 ) ' 213 ',4ll2.10

, _ ..__ Coo, 21"._-¥.' !• .IIOJ ,n. "'.T!" 1lI., .30.2I 13:1,..... . '.' ''21.111

~SequoiaConsultingGroup p.69

DEPARTMENT IIFISCAL 2011



I>EI'ARTMENTAL COSTS BY FUNCTION

- f .._ ..__

-~~'- -.. -- - --.. ~-- ......-~ --...-.--- 2O ,m . "21).2' ....non 11,7.1 .. ,u.... ",-- ","" 50 3UO'1~ "U.ZQ' Ito,,, ~'.\IIlO , .,--'......___R_

~. HZ.,. -- , ~ " I,' " .,....- 1,031""-_.~~----- 1,131lt,- ' ,01' ",-- ••--'_~

,. 'nl' 52.281 UJ7!1l U"~ U 2' .'"-_..._",,- ' .OOC 00 '0""'" u ....ooR__IT_f_

T......,C':W'O"- . T__-- ~" "~ ,. ... 11 loll'"_.

~_ R'" ..eeF_._' ,1~1IO_ '00- eo._..-... "'" ,-~ U7IIlt 1) ,lInO 2VOID u n 71 ' ,SOD OO-- nUl .•-_C_R_ ,-- ll H 1-- ~. '-70.0" .' 0 1,_:IS 27,03' ..- I,NU7 ".a2.31 2.1'00101 ._- 13,«1' ",- 1,113 ,. 211.72' " ',lOIS 010 241,n'17 'l"m DJ--- " ,noM__Olopooro, 00 .Goo..... ...~"_ aG<___, -- .00 .110-'- ". -- USI T' 2"" ",fa."

A._~ I ...... ~" 2,1" 01--- ._- ._-~-

._- ._-T_ E._ 51.M'" loll"'" I, " .mot ' 2lI,«l't . 31.042 It ",''''15 100.0" 33 " .MI .:II- ,-~-_ .-_01__"'_r_eaoo__._-- lO,» ' ,. 3I.M2" 11.:101"' .nJ.'l' M .H" )i

--.~,,--- ,,,- m. ~. ... ="'-- 0 .. l.M1" 2.:m oo ..,. H lln-....... ". ,. ~. ~ .. 55 " "...-'- o. o.._. ... 2. ....E_R__ ,.. ', '~J " ' .U! 13 .,. ,~.

-~--~--- ~" .. _. "0. ,., 10 ' . .. 1J_......... M' ,. 1."05' u n" " '" ' . ' 11 10- ••• • " •. ge '."'" ... 11 ""..

r.... ,,, _ ',12'" 1 .•001' 1.0133" ' .11111 2'1"71"e--tl _ _ _ _

-.""",,, ,.....- _........'&3....... ~rn. ..,_n 11M2 ," ....,.." •ro..... ...-..m_-- ,. •• •• 00• ...

,-~ ,. ..r ... .., n "_........'0 .., •• ,. , n-'- ._. ..,. '.- o • 1.11'",-- II." .....

<'2' " ' 02_ =.-~--~e-.. _ ... ". 1121 "" "0 '0'F_I_ ,...., 3"_, _. n. _..- ". .... '" ... _nF__C"""" .. ......__

',32021 2.1130 " 3.131 11 ~.,. ' ."1 , .e-.., T._ ~,... •• ." •• '0 •_.- II. " uon, ._- m oo ~.n,"

-.~_m_~.• "32 U11," 121'" ,-,.H. 'u" ..- ----,""" .... __-......l..I"'" .""'.11 <.lIU' , ...2.1. 'O"M

,....~e- 1...0 200 '1.•"n l!,nUO un" ,'-'-..,,,,,,,, . __ <:00, lI m n 'M"'.1II n ,m... .n ... ... .....,... , a, 'I1.U ''' Ja ,," " N U .

~SequoiaConsultingGI"OUp p. 70

DEPARTM ENT IIFISCAL 2011




o.~ "•• ,., F_ .. Capigl III--U-f _ : e-u-/~•

'-'-"'"eo..wr,....__F_&~F-*,"&c..-~'-'0_-CIItl<~ CCUlt.-.....-..,VCllm Iw.-

' .......R__GIONd.Olhw Iloil* ••_ I Pfogr .....

••

612 .752 17

"'" eo

J.26i 00 .14.., 3181!i982

""'''' ,- 23,3f7 70l.116DO ",. 11.• "U71,12800 ",. 1&&Ill 35

"'OO "" 3.fil!l!> 1.

"' OO "'" . ~' 3 a,

1,014 00 "'"..,,,,

2.0000 ",. " ,113& 799.529 00 I'8"~ "..."19.844 00 ,,,.. 1113*00• .92000 ",. .',965 :l't' .6\300 " .. 15.m 21... oc ''''' 4,512 3D

.. 37t1 00 ,... . 2.M 1 8115.78300 " ' ''' 1S3.8MI •• (' 32 ~303)

69 ocn 00 ,oo.,. 61275217 p32 MJ C3t

'.T_ ..,.- - --31._62 ),_6213,387 70 23.3511 70"~81 11.<16'1 8716._35 HI,&le 353.686 1. ' .685 ,.. ,51311' . ,5'3811I,lIII5 53 ~" 10,277 ...

" ,gJ61'9 "''' 20,727 18QQlKIlIlU ' .682'3"1 ill.58' 57

, 1l3,<160 00 7,669 611 201 .1:1967.',96$ 29 1,90151 ,.g,llll6llll15,12521 "''' 111.34834,512 30 18127 • .753 57

q ,eel8' 1,69132 4<1.353 1321 ,326 " 15,100 " 27.ol26 21

SooI0209 , . ""'''' ~2.'7.

""0,..,,,,,,8_ U-S~F~Dy~o--

~"'" Souro& 1048.....__ e-tmenl

SequoiaConsultingGroup p.71

DEI'ARTM ENT IIFISCAL 2011


FACILITI ES MANAGEMENT


Depam-t: F_"Cap"'l~

f unc Uoon ' .... lItl "SoUIl S-iutl 8l4g

TOIl!lit r • .....-. I 272.295 .37T_2ndT__ !l1 3"89

,.""- ----....."""s.- t .'" 1l_7~ 11,2IlU3 111216303 613 .e ,a.MaoSoc 5-. AOo,••__,

21.5901 US,,., 2OI.587.cg (273.32 100 , \6lI,723 51) U9717 ($T.rn SJ)

.,.,."""'" 1.17• 41'''' 11.3oloO II 11.341)1 1 ,.,., 11.721 210f>If 0.0.-11Io I Prow- 3.527 IZ,SHI. 34.070,T3 \40 ,64230) 11.51157) ' ,' ''300 (5,42151)

,- 281811 ,"'... 212 79537 9 13 M3 301 14 ',1l61 9J1 913489 f32 S33 ()oi l

Sequ oiaCons uUinl':G ro up p. 72

IlEI' ARTM ENT IIFISCAL 2011



FUNCTI ONAL COST ALLOCA TIONS

~ F_ac.piall ____

F_ 212 Itivw llmte BlcIg

•• '33.S6ll6,

._~oo ,,,,. 32.183 &11,416 00 ~ ". 57,""

zeacc .... 1,0321'• .31.00 "... 33_13fI~

16.800 00 ".".. ':/'9.396<1

,.r. ,.....~- -- ._-

:11.78367 1,CM57$ 33,829~

51.3&0191 ' .8305' st,215"2&.C1J2 11

"'~ ' .2252533.23ll 25 I.CJfI026 "',2985'

129.Q96'1 . ' 28 98 133561161

Sequ otaConsult ioJ!:Group p. 73


MARATHO=" CO UNTY, WISCO;llSIN

FAC ILITIES ~IANAGEME;IIT

FUNCTIO;llAL COST ALLOCATIO;IIS

Depanment : FKlII_& C~"__•Func llon : 210 R..... DrtY. BldQ

Tclal l ll T_ AIIO".I..,.,T0Ial2od T...~.oon •

• 103.42900

Coo _ ._, Plrlwlg & Zl:>'q 8,970 lOll DO'Ilo 100,001101 "'" "" iJII.14101

99 , ., 01

3,:J88 00 102.52900

' 02 529 00

_SCu'w _1lIOo.oc-o..:l"'''~


I>EPARTM ENT IIFISCAL 20 11

MARATIIO;\, COUNTY, WISCO NSIN

r ACILITIES MANAGEMEl\T

r UNCTIO;\'AL COST ALLOCAT10;\,S

oep._ l, FIoClM_ " Capital 1Il_,Funetlon : USDA Bldg

T"'~'IIlT""ARocat""T_ 2nclT...~_ •

• 12.:26399

. 752 00 lOll00'll.

lIIIIS4SIiT (60.169 401 t .IT8V

"-"'" So<Im _ .......o.c--

Seq uoiaCc nsutn ngGroup p. 75

IJEPARTMENT IIFISCAL 2011


FACILITIES ~IANAGEMENT


~: f _ _ & CapIIaI .~

F......-, S-H......

••

182,7-e5045377 76

-"'1IocIIl"", UMs ~!Q! Groq AlIDcal"'" 0QcI B'lIed

-- 21.20000 10000'll. '&2.7"ll~

~ SclP..oc. __....0.0--

5.3».76

5 3rT 76

188,12" 30

'88'" 30

SequoiaConsultingG roup p. 76

IJEI'ARTMENT IIFISCAL 2011

MARATHO;\, CO UNTY, WISCONS IN

FACI LITIES MANAGEMENT

FUNCTI ONAL COST ALLOCATIONS

~, Fd _ .. c.pw M---,F_ : w..l Sn.t "'-'"

••

6S,179 09

65,77909

--~.t.JIo:Je8l.... lJrvts P!ttl!!I!!g! Gtt>a Ai_"", 0-::. e o"",,,

F_&c-.-~....""'" " m" "'""

....-S<uaI _ ......~

SequoiaConsuntngG roup p. 77

DEI'ARTMENT I IFISCAL 2011


FAC ILITIES MANAGEMENT

FUNCT IONAL COST ALLOCATIONS

Dep.lnn-K: faci _ & CapiUl MaNloe-Fvnc tlon : Public. s.""v' BlOv

r-lIlT_~ s ~7 .606 32

~ 1Nl n. MocaIon II 2'9lI11

_e0.-"*"c....-..or-o.--alPfogr_

3.018 231'10 10.821 00

""" 10 116.. 51,2<10' 05

""" '3O'" 382.225293.710 "" 13.J l 0 1l6

130.330 U.,,"'" .-1 _ 32

I . T_ ""',-- - ,..-10,12100 10 ,12100SI24t~ lOll 10 51.9651.

"W", 5,4OlI56 3117.eJ:U513.310 IllI 183 55 13,$1 53

461 606 32 8m 111 '' '3 _ 12

Sfil uoiaConsutn naGroup p.78

IIEPARTM ENT 11FISCAL 2011

MARATHON COUNTY, WISCONSI N

FACILITI ES MANAGEM ENT

FUl'iCTIONAL COST ALL OCATIONS

••

38 ....219

38 "2 "

'liT..-- --0... Dec:e~i."II'tI::v-n. 38 oW2 III 311 oW219 3ll"'219

JlI"'2 "

SequoiaCon'\u ll i n ~

Group p. 79

Il EPARTMENT IIFISCAL 2011

~IARAT HON COUNTY, WI SC010iSI N

FACILIT IES MA1oi AG EM E1oiT

FUNCTI010iAL COST ALLOCATlO1oiS

Depwtmenl: F..,II I_ .. CapI ,"" .. .....,-.F"ncIlon : H!gl>w.~

TotIl hI T,.. AHoc8II011Tn 2nd T,.. "1100:8.,on •

•27,216 99

1 142 So4

28 ,361 52

--- 21.218 99 V ,21'W

27 211199

1 , 1~ s.t

_s-w ........_ ...~_.

SequoiaCo nsuntngG roup p.80

DEPARTM EI\T 11FISCAL 2011

~IARATHON CO NTY, WISCONSIN



•• .t85 328 IS

485.328 ' S

SequoiaConsuttt ngGroup p. 81

IlEI'ARTM ENT IIFISCAL 2011




~ f_a.c..- ..-.-f_: ~Spec;lIc

,..,..,,-OW".,,""

••

49 969 J6

.".,,,

<19.969 J6 l00OO'llo

4,50000oIS,_ 311

SequoiaConsulti ngGroup p.82

llEPAIHM ENT 11FISCAL 2011


FACILITIES ~IANAGEMENT

SUM~IARY OF ll EPARTMENTAL ALLOCATE ll COSTS

- F~"CapuI-",,-

_.- :tl2Ar."..en.. '10 ""-en..~tlo!peHo! ,- '--,- --- ... ... ... ....,....---'.......----'--- )'....,U 31,_112.,...,"'" ».311.l'CI 23.38170_....

,O.w.oo.,...,- 11......J7 1".6U1F_&~ '.....n 18,e.MI36~ S.• .1. 3,llIl5 I.1'_"c.- IIlIN1Q1f'W'1 lol,tGJ .n U1381.,...,,- IOzrr ..... 10,2n ...0...--- ZO,TV.1I lO,nr Ie

""'.""" " ,611.17 W;.S8' 57

"*'''-' " .",U O 181"80SOCS..._1II"IiIKIt' 1ln',12IU':11 151.72S M)Soc:S__ ~lIl""SOCS__~-,----"""""""Qld.,.~ACI

-~""'"" '"" " ,n1.17 " .ntV-- 181.12-4030~ 201.1211.1 7 2OU2867OIcaAftamey 4'.8M." 41,_ 11&-,- 11.3CI.13 111,)4863.... ""46.61

"""""' m~."

'--'- t .2U .&7 4,153 51",...,.__ ,n

eor-- ~'Z'""ll , QU 2ll.DO 1112,52900"""'toR_.. Flftdy U,t2U3 33.mu---~ ZI.KUZe--. Woa:noonNparl

""<- SUIUZ ~,2'5012

"""""- 46._ .'"""" _ .3a .15- 1.us.21 &.2:2525R~"'o.- .....UJ.u .... 3S,l13

or..o.c--'~ n O,U7." 21,ot2e21 (5~ 51) Jot.NIl S1 12.ae.se

2, '01,""'" 5632.,1. j32~ 041 '33_., '02 52900 '2090158

SequoiaConsuUingGroup p.8 3


;\IARATIION COUNTY, WISCO NSIN

FACILITIES ;\IANAGEMENT

SUMMARY OF DEPARDIENTAL AL LOCATEIl COSTS

- ,,_ ..c.- _eg= ••

-- -- -~tlop!±¥! -- - ... -- - ...., ----'-~---'-_.-""""'"__eo-

10.82100

"""-F_'~~

F_&c.. ...~ 33.!l89 32""",-'""'--"'"-"""""'''-Soc S-. i\dnro_Soc S....I_ t,lWIlSOCS-.~

S~ Eauc.lIOIl---ec-ce",.C"""_..~,~

"""'"" '""'.....- 1118,12. 30~

-~....,-,-.- 32.18'1 17 51 .~.7.-- 3IJ7.I533M,..,..,- • .~ OO~__tn

~ I'\aI'nng"loring-'R_&F~---~ 2$.:ll5152'""'--OJ"-OJ""""'-

~__ 31!1

...., 4ll! .328 1$----0Ilwe..- /1'nllJ- U ._S3 3lII,"2 "

'881J.t JO M~~ .n~ '2 JlI ....2 'll 2S 3e l 52 eee 328 ' S ~-~

SequoiaConsultingGroup p, ...


J\IARATIlO;o; COUr-TV, WI SCONSIN

COUNTY TREASURER

NATURE A;o;D EXTENT OF SERVICES

The County Treasurer is responsible for the orderly collection, disburse ment and recordingof all monies received or disbursed by Marathon County. The County Treasurer's office is

also respo nsib le for mon itoring record s of transactions affect ing taxes and the sa fekeepi ngof all County funds. including the investment of these funds in complia nce with State

Statu tes and County Ordinances. This office also calculates and prepar es tax bills for allmunicipalit ies, certifies plats and pays special assessments to taxat ion districts.

For plan purposes only the following activity is allowable for indirect cost allocation:

• Receipts - The activities related to general cash receipting arc classified as "Receipts"

and are also allowable for plan purposes. Allocation is based on the number of generalreceipts processed during a five-month sample period in 20 J I,

• Payroll ; The Treasurer' s Otlice works with the Finance Department in the preparation

and processing of the County's payroll. Costs have been allocated based on the number

of payroll disbursements processed during 201J.

All other activities of the County Treasurer are classified as "General Government" and have

been appropriately disallowed for plan purposes.

Ref.: OMO Circular A-87. Attachment B. Sections II , 16,21 , and 23.

SequoiaConsullin2Group p. 85


MARATI ION CO UNTY, WISCONSIN

COUNTY T REASURER

IlEI'ARTMENTAL COSTS BY FUNCTION

o-flmml: Counly f r.-oure,

...... ......- -~ GonerlliReceoP'l -- 00_

",-UM

s-et. & ........ ' 25;H,80 711 l13Oll70 .0._1<1 Ui61 " 3 192,t1S3~,,'.......... 13Qelll~ 5,8Jol 57 20 ,1165 T7 "",1l&I2" 1l9.13!>3.2o..Pn>t:esq MU13 ,.n, UlC667 ",,,. " ,ll6233-'....... 1,36500 1,36500-...."""'" 013.36607 013.366071'nnlIng/~ 3.650692 3,656920M00 Macr.- flaM M 76 00 5,07600..."""'" "", "",P_.SIa\lI:rIeI'I Fonn. 5,8' " 71 $,61411-- 2,18<120 2,1&120~1&[).Jes -eooc 180.00ReQlstraOOn fT.. tiOnFee, _00 _00T'-,~&T~ 1,38123 1,38' 23PubIIc8llO'l <1l.ega1 'I"",,"" 5,76111 5.16111I,I,SOIIl-'" 1.4OC 93 ' .400 93

fOWl E>;perollIIUreS 482,0013 $8 31,9n55 62 ,36058 1• .8961 8 30'6,80928

~ICllQOlloil:ed {376 ,932 15l (3711.W 18)

GeM<81 ' _'Il,.. AlIOl:ll_ (37917 56) 6340 t9 1,$ 1••9 30.12261

......."".,.-a.-nguw 6_m~ H Jll(18 1 zeo se 5,182 57

'-~Speaal~ng 51302 ~" ~~ ....IrIomIabon T..a-noIogy 28.73682 (797.$9 U .f5 96 22,793 35E~R..-..- 3.01310 ecaca 120.16 2,3a91l2,"",,,",-"""'"'""'_u 1.(9119 2~05 ~" 1.188 01FJnance & A.o::t!urU1g 2272 84 "'~ "''' Ul027e,~ 3.897 12 """ ,56 ., 3,001.10FIlQ"..... & c;.prt.oI~ ..essa , ""M -" , ""se

T0I.II 101_ 5tl .~ 16 9.407.2 2.2. '18 "'.695!>1

aer- &...amnll1_~

~~ (••.695 57) (44,69551)

l OUI ,. TIer Altoutlon IIUH. Ol 1l,103.1V 11."'.82

,.,-~UM , ~ '" '''' 1.18,-~'-- '" ,~ '" ,~

l_lI<InT~ \31 .313 ~1 22.93393 ~.41l1 26 \08.'061.32'-......... eceea " " sc ae .,, ~

,"",,,",-"""'"Ccu>tv Adlro/IIllflllOf 11f1,83 ~~ '" 142MF""""S~ ~\flt3 "''' ~" 4 '200,~ '" ce '" ,..FlQlltieS S~M~ 39' fll ...a "" 3'0115Ccu>tv T",_ '2.309~ 2.05~03 .'" '" U63M

'""'*"""'" 4,29 ' 84 1,6511 11ll~ 3,_'8De<k ~ Couno

f0l8l 1rocl i\l1OCaOOn \~.r.82 95 2HI7'3f12 8 ,2Ool 43 1:7.1,_01

Ge<walS~_- (123._S1) {I n ,_ ,S')

fOUlI 2nd ner AIIo<:MIon 12,111.36 25,VT1tl ' ,2001.43

fOl8l~ Co$lt 013,83293 35.381 34 8,451 ~9

T_ AlIo<:Iled C_ O 121INol.:M 0 IlUo1tl82.1l 241862.25 0

~SequoiaConsultingGroup p.86

DEI'ARTM ENT 12FISCAL 2011

~IARATHON COUNTY, WISCONSIN

COUNTY T REASURER

FUNCT IONAL COST ALLOCATI ONS

S 18.10l1HIS 25 91392

$ 104 .082 11

"'-'"""""'"_eo-e-w.,MN~" ItOl,...............""""."", .e--Sox s_MrrwlI_-"""C.-............~.~ & lonI>gP.-t<• •R_& FOf..-try_.............CenIrJII WIC:O:IMl A;rpoI1VNbt.... _

,~~

~~.

Re<;I'lltllf 0( Deed .0tIl...~.I Program.

,..

" oo"' oo" oo"OO

2,ll82lXl2.06600

110.00453 ,00

" OO2.lll.M 001.ClOo' 00

m oo2$ ' .00

'" eozoacc433 00123 001820029300

'OO'" ocese.oc

1325700

,,,.a 15...0 '",

"'",,.~

" ...,~,.,.,...

15,12'llo

r" .'"''"'",u",""3.27<Jlo,~

' .37%2 2''''

'''''6,23'll.6S5 '1lo

2180011161

''''~1$31'

17 .5eII~12.17256... "2,II8i Ol

3711 911.807 265.1115 412.!!-I5 2al ,.78,M5,031&11.19l1042."117

724701.072 ,32l.728 31

U"1.868 665.1l1 12

76 106 III

' lilT_ ""..- - ,..-218 00 2110011784 117 ,84' 41.010 ' . 1 40153 I II 153 III

17.56ll.a 11.5694812.17255 12.11255..." "'" 1,000 752.66e OI U52,26 1 ,12128

311 III 201,117 5731 1111,80 7.26 6.12455 18.231S15.915 41 3.21869 ' .134 10B . S28 1.3&-U3 3.93021I ,1 78 M 80487 2.283535.03 '&10 2,73781 7 .7sg 4041,1911 04 "''' 1.846 6012.551 17 1.388 .' . 3.~31

72470 "''' 1.119021,07232 583,47 1.66578l.726.31 "''' 2.66563

1768 '" ""4 ,8&'1 Btl 2.1I4lI04 7.514715,114.12 2,782 ,89 7.891181

78 108 19 25973 92 ' 04.062 II-- 0.-. Receopts PrOOKMd by T.--....... em.e. Oumll 2011

Cwnly Fina'lClal Recon:ls _ Repom

SequoiaCoosull in2Group p.87

IJEPARTM ENT 12FISCAL 2011

MARATHON COUI'TY. WISCONSIN

COUNTY TREAS UHER

FUNCT IONAL COST ALL OCATI ONS

'......."""'""""- '""'"c:o...ty .....,._...F__ " Ao:counlIng

o-F.,... &CepIIlIol~""",,,'~-----c alCoun.c _Soc; 8¥Q- Ad....... 1rM>OII

Soc S'<lOI- Income IoIainISoc;s- p",o,.........""'"--""""~~--.....OI'l1ICl AllomeyVK:lIm, v.llneHso_c.._.E~ GovernmentJUltice AIl"""'t..... , 77eon""""toon, P1atVlinCiJ " lontn9PIlo1<I . Re<n8\>Ofl " FOfOtlry$oIid ......,...,-c..... WI<Xln.... NrparttIWE.,.... _

""'"'""R~"'Doeds0Ih0w~ I PnIgr...

- ....

•••

111.65782&204 43

24 ,86225

157 0113 0212 0l CliO,...~ o

7730174 0"0

1.Il92 0425 0aee 0erzo

1.222 01.2550

451.01.1300.,,,

741,0251.0

' " 03.01101.289 .0

55.0270

662,02.1960

131 ,02.1540

ese 0127 .0

1.4790...",.._0

za119100

ce.."..." .." ..." ..c t ..aa..0,731110DIS". lInl,17",

"'"37~

"..,...11l3'llo....."'"3 13%1.06'l1oon ..

1273%5.«'"023'llo0 11'110

"..927%O,M'"

"""293...050'%62. ....0.34'"0'""4 17...

'00 '"

123 11

."18$ 12.","".""11011112137 00

""8!!&,71"..,..."..,,,"' ''-""'''889 .70782 15

"'''19182

.""2.375 431,0 14 89

"'"21.26~'23

1.7:N 02103 1.

1.1SIl5i554721

""1 1&44'

"""'''m"

18 &57 82

,.T.. "",-- - ,..-12381 123 11188 ,17 8897

"." ".".", OS"12588 l251l8

"" "".." .."137.00 1370ll

"" 10.7" 'O"..." .." 1,168 4'

""" 120.11 4!>4 ,74... ea 75.18 284 ,111119051 247 ,86 93837Illl2 14 345 37 1,307 ,51116812 a .., 1.342112

"''' 129 ,16 ....eee to 31936 1.20907762 ,15 273 ,58 1.035 7358343 209 42 7928519762 70,94 """87 ,40 3137 116,77

2.375 43 85267 3.228 ,111.014 89 "'~ 1371118

43 30 15 54 " "21,26 '" .."52 123 18710 706,321.729 02 "".. 2,349118

10314 3702 140 171,695 ,96 ..n 2.30472

54721 196 42 74,3,83

"" "" 135 891.164 48 416 00 1,582 ,49

"" "" OS.'"17322 62 .16 zas.am" n,,, 1.os713

l' &57 82 11 ,2'0443 24 8112 25

SequoiaCoesunt ngGroup p. S8

IJEI'ARDIENT 12FISCAL 2011

~IARATHON CO UNTY, WISCONSIN

COUNTY TREASURER

SUMMARY OF IJEPARTM ENTAL ALLOCATED COSTSDepartment: Cou nty Treasurer

Grantee Department Total General secects Payroll

BUilding UseEquipment UseSpecial AccountmgInformation Tech nologyEmployee Resou rces 341.61 21800 123.61County CIet1l; 206 .81 117 64 88.97Corporabon Counsel 308 .32 141,40 166,92County Administrator 239 .01 153.19 8582Finance &Accounting 17,695.46 17,569 48 12598Insurance 36.22 3622Faci lities & Capjta l Management 608.62 60862County Treasurer 12,309.55 12.172 .55 137.00Central Services ..... 40 ..Clen< of Courts 2,169.16 1,000 .75 1,168,41Child Support 454 .74 454.74Soc svcs- AdfTllmstrabon 4,405.88 4,121 26 284 61Soc sees- Income Maml 938 .37 93837Soc S'iCS" Prog rams 1,307 .51 1,307.51Speci al EducationHealth Depa rtme nt 1,915.97 573 .16 1.342 .82NCHCCADRC 18 .720 .79 18.231 .81 488 .98Older American Act 1,209.07 1.209.07Nutrition 1,035.73 1.035.73Childrens CourtSheller Home 792.85 792 ,85Judicia lDistrict Attome y 9,0402.66 9 ,134.10 268.56V ictim I Witness 118.77 118.77Shenff 7,158.32 3 ,930 21 3 ,228.11ccrrececos 1,379.19 1,37919Emergency Government 58 .85 58.85Justice A1temat:rves 177 28.89 28.89Conservation. Planning & Zoning 2,991.85 2.28353 70832Pal1l:s, RecreatIOn& Forestry 10,119.10 7.769 "" 2.34966Solid \'Vaste 1,987.00 1.8046 &4 1040.17H.ghwa y 6,244.03 3.939.31 2.30"-72central Wsconsln AIrport 1.862.65 1,119.02 7043.63uwExte nslOfl 1,791.67 1.655 .78 135.69lJW DonnitoryLJbrary 04 ,2048.12 2.66563 1.582 .49veterans 112.89 27.29 85 60Reg ister of Deed s 7,750.10 7.5104 71 235 .39Other Departme nts I Prog rams 8,953.95 7.89681 1.05 7.13

128,9401.36 104,082 11 204.862 25

fIl Seq uoiaConsut tt ngGroup p. 8Q

OEPARTMEi'iT 13FISCAL 2011

MARATHON COUNTY, WI SCONSIN

CENTRAL SE RVICES

NAT URE xxn EXTENT OF SE RVICES

The Marathon County Clerk's Office provides oversees the County' s Central Service s

Department. In addition to providing support to the County Clerk's offices this department also

provides general support services for the County.

Costs related to County Clerk support have been classified as General Gove rnment and are

appropriately excluded from further allocation . Other services provided and the methods of

allocation are as follows:

• Telepho ne Serv ices are provided to all county employees and are allocated to benefiting

departments based on the number of telephone extensions listed for each department:

• Mail Process ing - Ge ne ra l Postage costs are allocated to departments not directly billed

for postage costs based on the number of employees in the benefiting departments;

• Postage - Billed to specific depa rtments have been allocated to benefiting departments

based on the 20 II postage charges. Note that the affected departments have been

excluded from the previous allocation;

• Printin~ costs are charged to benefiting departments based on the printing charges

assessed during 20 I I.

NOTE: Direct billings have been identified and appropriately credited against allocated direct

costs.

Ref.: OMB Circu lar A-87. Attachment B. Sections 10. 11. 23 and 35

Sequ oiaCoosunm gGroup p.90

IlEI'ARTMENT 13FISCAL 2UII


CENTRAL SERVICES- --IlEPARHIENTAL COSTS BY r UNCTIO:\,_. -- -.- ,. ....._- -- -- - - - --_.- v ,s",... ..- ,.- '6_.,'-- "'''25 ....'. 2.... .. .aIMOI- ..- ..-...-- ...~,$ 01-"'311

,,--,,_...- i" .m e. ta.:IoI. ow.-- - 12 • • 01 H 1SQ ._.~-"f_

_.. .,.-,- ..- ._--- 231••0 J.Jlll '0-- ~"7" ' .1311 TI lU " OO ""_ '2 1Il.~. "11" 31_1,- ,- ..... ....._I!\G=___

117)$"1 '.mll ,-- 1.117~ ,.. "..---..-....- >l .•n .. ._ a "'''-01 1._.,---....... -,. )'U7 n. ••---- ." ... •• ••-- $.~" , 0&<1 " .- n02'"--~-- =- •• •• ,a.f..-.'--. ''''.31 .n '.. .--F_'~~ " _~ 1W 7~ " ' ,nTll2 ".2OIiOl-,- ". '0" U! 'Ui-,.- . 4327 ,"POtl U220' 22.'$0.15-..---- C22.11lO 75) (2;1.1$0 75)'_"01 _ _ _

~"'_17 ft.•n .• In,,,UI " .Ia ... l.nI"' ''--~--,. ,- ,. ." ,.e---.u..-- ... ,. •• ,.- '-- "- .n ""

,. ...-~ ." ,n7. -" .-~_e- ...-- ". •• ,. ".f _ &__ .- ' Mll ." 2"~-F_'~"___ ~. m. _. • •-,- '27" m •• ••-- •nn lO ' : . •• :12' II_.---- H'OllJ .- .- t .-'"--.._-- (',:l6'I Ul (1.)(01 »lT_____

._~ .- .----- " .3oI8OS ,.1'1 It ,----- ! 3:W,SOlIn ! u' UUI tt ' l11.n I:!,I-MOI .=- !

Seq uoiaConsultin~

Group p. 91

IlEPARTMENT 13FISCAL 2011

MARATIIOI" CO UNTY, WISCONSIN

CENTRAL SERVICES

FUNCTIONAL COST ALLO CAT IONS

,,

12.12386

n .l2386

-'E""*"",,1"1_

"""" "'""_e.-o~Adli."'I""F__ "Accc:IunIIng-F.....&GapoIal~"""",",",,"0.-"""-Soc s-.MmItlI_oonSoc S....,.. I..."".,. MalnlSoc s_ Pfog, ..........'-""'"--'"CIllId_ . Cour1","w-.~

OIUid An"""""VidJm IWI""..,_.Co«iKliontEmergency GovernmentCon'erv8!M)Il ,Pl~" ZorHr>gP""I , R_OOtI" Forelllry---.,e-.~AlIpon

OWE",,,,,,..........._."R"ll'S_oIOMM0Ihet~"1~

-_._.....

""" 534%

' '''' '''''."" "..''''' "'"'."" "..''''' "."' '''' ",",''''' ",.,"" "..37 .00 131%

1600 31 6....

""" .""""" '"''47CJO "..19.00 375%.5 00 ''''''IHla 3.75%

""" '''''."" "'"''''' "'"''''' '''''"''''' "'"."" 079'll.42.00 '''''."" 079%

''''' "'""''''' " '"17.00 3 ,38'"

' '''' '''''12 .00 2,371lo

''''' '''''1400 "'''''''' '''''''''' OS,",

''''' ",",' '''' 17~

see ec '''''''''''

) ,848 M712 .570.'5..",510 1S..no' 42501..no

"'"5.213882.280801,425 374.se , HI6.689252.708216.• '4 1e2.70821• .988 ,80

142 S4285 0771289

2.850.75570,15

5.i8ll !i7570, 15285,07

2.850752.42313

112M!1.710 45

7121191.1195 52

712,69427 81

1,140 301.282 &1

72 173M

(U W7 50)(96 80)

(3.83295)

(3._ 011

(10 151 flO!

3.848 517l2f18570151lll7,78570 ,15991 ,78142 S4lKI178

"'"5,273882.280801,425 314,$6 1 11115,699251,660.118 .317382,708 21H I88 110

142.Sol285.0771269

2.850 15570 .15

5,986 5113.28200)

285,012,8&1.152,.2313

112 ellUl0 ~

112691,995 ,52(593tl5)421 6 1

1.1403012.585 11)

3.Mtl$1112llll570 1$991 ,1e570 ,15991.16..".99'1.16,'U,

5,273.2.280801,.25,374,56 1 196,699250 1110718,3 17,:Jtl2,706214,966 60

' .2.~,'SO,712 .69

2,850,75$70. 15

5,\llI6,57(3.282 80 )

285 .012.8&1,7$2,.23 13

712 1191,110 45

712 ,691.iIII5 52

{593 tl5 )427 6 1

1,140 ,30(2.565Jn

61,91226

Seq uoiaConsuut ngGroup p.92



CENTRAL SERVICES

f U 'CTI ONAL COST ALLOCAT IONS

C.nl,al s.rnc..Mall Procnal"'ll a.n.••• Pot.Iau-

Total 1II r""AllcgJllOflTotal 2nd r ... AJIOC8\IOn •

•197.03 2,51

ee ee

197.879 23

htT_---""""'"'-.-....... ,., , 74'llo 3,4388' 3Ql161 3.1'38 11

'-"'" .., 11ll'llo 2.29108 229101 229101_e.- ,.,"'" 4,582 15 • .S82 15 • .582 ,15c:o.nr A,do,..... _ .., "'" Ull1 oe 2.291(18 2291 OIl

r ........ & AI;:aulIIng ,.,""" • .COlI JI 4,COlI3I • .COlI3I-- S., ..... 1,1.' 501 1 ,1~ '" 1.145 '"

f .... &~~ SO., ..'" " ."030 1&,1'030 1IUII030

'-'- ,., 1 7• ., 3.43681 ' ,43111 3,0131881e-os.- ,., ."" "sn on" on""'"."""" ,.., 11 3<1., 22.33800 22.338 00 lUl20 22.~7 20

""'''- ..., ",,, 1.16431 0.1&43\ ~ ., 9.21321_.......... '" ,.," '" 1,71831 1.71831 IU 7 1.12748

~,., ."" 57271 512» '''' 51583......- n., ,.." 15,_» 15._71 ,,,,

1 5.~loI1 _N

..-"""""' ,., ,,'" 5, 154~ 5,1 ,",W 2751 5. 1S2 ~-,..... .., ' ,1ft 2.29UII 2.2111 01 " 20 2.303.30

' .......- ,., ..... I ."S S- f ,1. ' 501 8 ,11 1.15166e--.on. "'-'ing & l<>nonv SO., 1 .3'llo llUl030 1&,81030 OOM 18.M Ilo'- n., 2 1 ~ .1 ,812 1. 4 \ ,812 ,. 223 ,13 0 .035 .21c.ntr.I VIbcon.., Aitpor1 n., 1 27% ' 4.319 23 '4,319 23 76 . ' 1• .55 &4~-,

,., 087'110 1.118 31 1,718.31 ." U2H 8Rltglaler 01Deed s ,., 2,33'110 • .58215 4 ,582,15 2• .• 5 4.808 8 101IIer DepaIImerrls I Prog,.."" " ., 1105% 21.765 23 21,765.23 11615 21.881 .37

,- OU., toe "'" 1117 032 57 1117 03257 saeee 1117 8711 23_....__ ofE~ by~ Ncl Oncl: 6IIed_.....~ _ Fir\encJ8lReoorn IfICl R-'S




CENTRAL SERVICES


0.--1: c.._ s.mc:..Functl....: ~. Bi_

l ot. 1III T AlloaII oonTD181 2ro:l r Moc:aloon •

•h i T.... ,,,,,.- ,-~ TOUiIA_

531O~ 12"80 5.~1l6

4151'l1 ... .,....,,,,, ,." .,,,,"'". "" 711S2

"" '" s...

'"'' ". 51 '1U " '" ...."'~ "" Sli'li",,,. "'"

,,,.,,...r .. "".. t 196 Sol' Y.i631 521

13J 2.Q,n(251'3115j(3_62)

' 4 3016 'i11(WU,...",127S 2lll

(3,1<1 ' 04 )(H70 .ej

311,613 022,_74" 5111 60&5.0019 n

""""'..319153,6ottI ....un"

""...,."""181'",...e...,,...,,,,.

,ro_

33.24297

"n"3 9ot9 624 3ol6 !n

""U"""27528

3,' <110011,.1O~

--

500;5 __.""'"...P....~&F~--uw_""'"ow- eoc- ...... ,Ptc9'-

SequoiaCo nsu ltingG roup p.94

DEPARTMENT 13FISCA L 2011


CENTRAL SERVICES


••

a.7029l1

'liT.-_e:-.of __&~f &~~

"",.e:-.-eon-.~&Z<nnoP......R_.. FOte'Ilfy()I,..~I~_....

.".""...3175,,.287515.50

1,120 .005.1l9325

7.33135

."""'"....' '''"',-0 2'~,,,..

8115..

roc....

,,,.'12..,,,,..,,,."'''1.42 31

7.932 00

' ,70296

,.. ,.,110( 40)

(31 151,,,.,(28 75)Cl $ .!IO)

(1.12000)t5,1iI83 25)

{7 331 351

,,,,,,,,.'017,.....

5,0131&2 ,31

l.lD1I75

2371111

1300,,,.''''0,411...'"36231

U31175

231181

SequoiaConsult i ngGroup p. 95

IIEI' ARTM ENT 13FISCAL 2011

~IARATHO:\' COUNTY, WISCONSIN

CE:\'TRAL SERVICES

SUMMARY OF DEPARTM ENTAL ALLOCATE II COSTS

PooIUve •B,"ed

Bulldng UIeE""oprnetltU..---'-_.~

"""'""""~ """"'"e:-.ryA4,._...F~&~FadIiIJq&~~"""'",e-.os.-""" d ""'"0..._......-Soc s_ Inc:o'I-. lNroISoc:S_~_.......~--NCHCC

"""'--'"......Cl'liIdrw>. CCIutI.....-JudICialOfSlrid. AltomeyViclm I WIt>e..

""'"Coood~,

E""""", """""""Ju ,»AlIemlllJveS 171Con 81OO1l. Plarvwlg & Zon""llP R_ & Forewy_ ...,....,e-.o__

""-OW_'---R~dDNd.OIIw""''IIi.otIi l~

1.148 .6' 3.&48 til" ,14' .30 1 12 150 3.43Ul2.NUl 570 15 2.2$loe5.5112.12 1197,7e " .W .15 "'"2."'.21 510 15 2.NU"1.011.12 ,,'" " .01» 3$ " ..1,211.01 , .... Sot 1,145 S4

11,"'.)4 0117 ,78 ,e,el0 310 ""4.2t1.'" .,,,, ) .436&1572.71 snn

21,731.1' 527388 22 .45120 ".1t .4U.ll :2.280 eo 921321' ,120.23 1.425.31 5 4104 lie

".&li1.1' " .5$1.11' ,6n .25 UOll252,011.11 U$071 ",..' .31." 8,31138 '"1.311.01 .V 1llI21 65265' ,71'.21 4,88lI 80 U2H8

575.'3 5TSaJ' 42.&<1 '42 S4

" .032.37 28507 15.S4721l112." 112$9

8.0 n ,1I 2,eSO,75 5,182,.32,113,46 sro tS 2.303 30' ,7M.na 5.1l8$ 57 118,52

13,262.101 13.28280)1,431,n 28507 1.1.51 65

11 ,&64.70 U$075 18,&9894 ."2,a3Ull 2.42313 .. " "' ''113.11 1 12 ell 51 18

43 .146.12 1 .llD~ Q .D352116.108.33 112 ell 1'1.395 6011

2.0.1.02 1.lKI552 .. '"(1''''41 (583 65 ) 5UIIII

2.156.01 . 21 01 1.121"56.1"'.10 1.1.-0 30 • .1iOIl51

22."5,.n (2,$85 11) 21.&$1,31 1,230' IS2 1.VJlI15

2111. " '"

01\112 :l'f5 11178711 :n \I ' 118 5<01 237' 8 1

SequoiaConsultingGro up p.96

DEPARTM ENT I~

FISCAL 2011

MARATHON C OU NT Y, WI SCONSI N

C LERK O F COU RTS

NATURE AND EXTENT O F SE RVIC ES

The Marathon County Clerk of Courts performs the normal duties associated with thatfunction and in addition, provides direct support to the Child Support Program. Costs

associated with the general Clerk of Court functions have been allocated to General Government

and disallowed for plan purposes.

Costs associated with the department' s effort under the Child Support Program for this office

including the Clerk of Coun staff and the Family Coun Commissioner. have been identified

herein and allocated acco rding ly to the Child Support function . Accumulated costs arc allocated

100% to Child Support based on direct effort charged to the program. Direct billings have been

identified and appropriately credited against allocated direct costs.

Ref.: OMB Circular A· 87. Attachment B. Sections 11 and 23.

SequoiaCo nsultingGro up p.97

DEI'ARTM ENT 14FISCAL 2011

MARATHON COUNTI'. WISCO NSIN

CLERK OF COURTS~Ooolo""c......

DEPARDIENTAL COSTS II\' FUNCTI ON_.'- - .... .....

~- --"-_.- ' .W~1 !o1 '2~n !.S1• .nII"'-- "'.02• • l ,OP " ..1111 42- ,...,,- "0'50 UCl15001'\1__._

21,'10500 zt.016OC-,- D ,nl71 DQCl7I-,- .., "252 "'."252---,- ,.. ...c-.'_le- • ,Z _ ,~..--.-..- U.,'S '.l,n 7'-- 20,01"1111 20071"---. ' 0.01701:1 ' 0.017 DO-- _U _U--- ~" ~",.,.,._tf_ 103,31 !oI IIXUI7 \oOOIIao_IE_~

_. _.- 42UllO "2 521 l111--- u.oo ' .1811<O1l--- Q ,03O71 lJOXl7lI

-"-'- . "'21 _,1"21-,- '2.21120 12.11120T-'y'e-.-_ 1.2'0 OIl 1.21000~"_f_. 1.185 50 ' ...n oT_IT_'_ _ GootOl. ... . 11101 • '" 01_._~

' '' 00 . U N-. "2 75 ,nT'----- "'"113 j!!!t.1I)-- 2 .lo0611)1 011 IIIU10llt " .I.,el l ,:!3)l1 'U- ,- 13.:la 271lll1J p .12S.!7'lI lIfl )

~ ......_-- (WIll02111 11,13 l1 .. q

---,.--~ "002 '" ~. 1IO.,,18/ie_u_ ' .002 " ." 4,00It 22--- ,~. ". J ,O" 00-'-~"._. 201311811 ,m. 2O,5lIlI2S~.~

-~-Couoly_'" 4,_ 11 3711 ',552 ' 0,_.-......e JIl.WllJ ~. 1O,1" 1>O-- 12015 1. •• 1l ,~"

f_."~""'"""""" t2,hU2 lU2lI $2 , ' :llI ! 7l;auol)'T_ 'lIlI7" ". ",\I(i ~-- 2Hlns "'. 213M so

T..... ' .. _ 2la"'" 2,1n2' 256 ,78' $3

~ ..---~~~ l2!16.78' $3) l2~,78 ' $3)

t_1 1. , Tlo<Alloco-. ZUM,1I n ,"-,"---~ "" 0" . JlZ

'-~17)7 ". un--- '''7 ". .."-'-'-- 330& '2 271e 3.271185

-~-~-- _.. ,. "'S 1J,_ ..--. 1.050< 'S ". e.M1t-- ,w OM .1IS,_..~"'-- ,~~ ~a JI~N-,- "'27 on

-~-- ..Iza O• "12l~.-

-~-'S~CIO '~ '1 .S.2OI03

0... .. .....___

- C' S.2C»OJI I' S.2OIOJIl __r.. _US .17 ,..---- USJ 2S ,~n

--~22 1'1 n 0 " I 'ln o.

fIl SequoiaConsuuin gGro up p. 98

DEPARTM ENT 14FISCA L 2011

MARATIION COUNTY, WISCONSI N

CLERK OF COURTS

FUNCTIO:"iAL COST ALL OCATIONS

D.ponmem: e- of CourtsF_: Child S"'PPOf'I

S 22.5&0118

"'"S 22.810.15

_....100 0'll0 100 00'Jl0 22,ll&I 78 (".7-S In 2031111

2,03lI11

125.111

12'597

3,06508

aces oe

SequoiaCoo!oulli ngGre up p.99

DEPARTMENT I~

FISCAL 2011~IARATHON COUNTY, WISCONSIN

CLERK OF COURTS

SUMMARY OF DEPARTM El\'TAL ALLOC ATE D COSTSDepartment: Clerk of Courts

Grantee Department Tota l Child Support

Building UseEquipment UseSpecial Acco untingInformation Technolog yEmp loyee ResourcesCounty CIer1<Corporation CounselCounty AdministratorFinance & AccountingInsuranceFacilities & Capital ManagementCounty TreasurerCentral ServicesClerk of CourtsCh ild Support 3,065.08 3.065.08Soc svce- AdministrattonSoc Svcs- Income MalntSoc SVCS- ProgramsSpecial EducatIonHea lth DepartmentNCHCCADReOlder American ActNutntionChildrens CourtShel ler HomeJud icialDistrict AttorneyVictim I WitnessSheriffCorrectionsEmergency GovernmentJustiCeAlternatives 177Conservation. Planning & ZOnlngParks, aeeeaeon & Fores trySolid wasteHighwayCentral 'Nisconsln Airportuw ExtensionlMI Dormrtory

Lob"'''VeteransRegister of DeedsOther Departments ' Prog rams

3,065 .08 3,06508

fI1 SequoiaConsultmgGroup p. IOO

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