A CENTRAL SERVICES COST ALLOCATION PLAN MARATHON …

A CENTRAL SERVICES

COST ALLOCATION PLAN

MARATHON COUNTY, WISCONSIN

ACTUAL 2008

ACTUAL COSTS FOR THE YEAR ENDED

December 31, 2008 Windsor, WI © 2009 MAXIMUS, INC.

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INTRODUCTION A cost allocation plan (CAP) distributes the allowable costs of

central service departments to grantee departments or

programs. Central services departments are those

administrative units that generally provide services to other

governmental departments, rather than directly to the general

public. Examples include county administration, purchasing,

finance, data processing, attorney, etc. Grantee departments

are those units that provide services or programs that directly

benefit the general public. Examples of grantee departments

include: child support, health department programs,

social/human service programs, parks and recreation,

planning, law enforcement, programs for the elderly, etc.

USES OF COST ALLOCATION PLANS A CAP is prepared for a number of reasons. Principally, these

include:

• Identify the value of indirect costs associated with

federally funded programs for proper and accurate

claim reimbursement.

• Basis to charge enterprise funds and/or internal service

funds for services provided by the general fund - for

further distribution and “charge-back” purposes.

• Determine the full cost of departments providing user

fee related services to the public.

• Obtain management information regarding agency

costs and programs.

As indicated above, most agencies have CAPs prepared in

order to recover money to the general fund. This has become

increasingly important in view of the limitations on taxes and

the general need for additional local revenues. However, in

the process of preparing a CAP, a great deal of valuable

management information is also developed, which is also

being used by an increasing number of agencies in an effort to

better manage their programs.

METHODOLOGY This cost allocation plan contains Section 1 costs and was

prepared in accordance with the policies and procedures

contained in OMB Circular A-87. A consistent approach has

been followed in the treatment of direct and indirect costs and

in no case have costs charged as direct costs to programs

been included as indirect costs. Actual expenditure

information was obtained from the financial statements.

Statistics used to allocate costs were also taken from actual

data.

A double step-down allocation procedure was used to

distribute costs among central services and to other (grantee)

departments that receive benefits. The MAXIMUS cost

allocation system allows for numerous step-down allocations.

For most situations, two allocations are adequate. A multiple

step-down procedure initially requires a sequential ordering of

© 2008 MAXIMUS, INC. i

departments. Department indirect cost allocations are then

made in the order selected, to all benefiting departments,

including cross-allocations to other central service

departments. To insure that the cross-benefit of services

among central service departments is truly recognized, a step-

down allocation for each central service department is made.

Costs allocated for each central service department consist of

the following:

First Allocation - The actual operating expenditures for

the department, exclusive of unallowable items (i.e., capital

expenditures, lobbying, and other “general government”

costs as designated by OMB Circular A-87) plus all

allocated costs from other central service departments

which have been identified up to this point.

Second Allocation - Costs from other central service

departments made subsequent to the department’s first

allocation.

With respect to the double step-down methodology, two

important points should be noted:

1. The initial sequencing of departments was made in

consideration of the ordering which maximizes the

benefits of services, and

2. After the second allocation of each central service

department, that department was "closed" and could

not receive any additional allocation from other central

services.

To ease comprehension and to avoid unnecessary bulk in the

plan, the first and second allocations are shown on the same

schedule within the plan.

FORMAT OF THE REPORT A Table of Contents is included at the beginning of the plan.

The allocation of central service costs has been accomplished

in the same order as shown in the Table of Contents. The

Table of Contents, also permits the ready identification of the

following summary data and detail sections of the plan:

Summary Data Five summary schedules are provided at the beginning of the

plan. The following summarizes the purpose and information

contained in each of the reports. Certain schedules, such as

Schedule A, always appear in the plan, while others appear

only when necessary or appropriate.

1. Allocated Costs by Department (Schedule A) -

provides a summary of the costs allocated from each

central service department to each operating

department, and shows the roll forwards and

adjustments used to calculate the proposed costs. The

central service departments are listed on the left side of

© 2008 MAXIMUS, INC. ii

the page and the operating departments detailed in the

plan are listed across the top with a total at the bottom

of the page.

The roll forward is an adjustment between estimated

costs and actual costs when they become known. The

difference between estimated and actual costs is

included as an adjustment (roll forward) in a

subsequent cost allocation plan. For example, the

20x1 cost allocation plan, prepared in 20x2, determines

the actual costs for 20x1 and “fixes” costs for 20x3.

The 20x3 plan, prepared in 20x4, determines the actual

costs for 20x3 and “fixes” costs for 20x5. The

difference between the 20x1 “fixed” costs for 20x3

(prepared in 20x2) and the 20x3 (prepared in 20x4)

actual costs is the roll forward value included in the

20x3 cost allocation plan.

This approach allows both the local government and

the grantor agency to be made “whole” even when the

adjustment is made in a later period.

2. Fixed Costs Proposed (Schedule B) - provides a

more detailed report on how the proposed costs for the

operating departments are calculated. The operating

departments are listed on the left side of the page and

detail the roll forward calculation for each department.

In general, this schedule takes the difference between

actual costs for this year (column 1) and the forecast

costs for this year (column 2), adds that difference to

the actual costs for this year (column 1) and any one

time adjustments (column 5) to produce a proposed or

forecasted cost for the next year (column 6). The

amount shown in the last column on Schedule B

equals the amount shown in the bottom row of

Schedule A.

3. Summary of Allocated Costs (Schedule C) - shows

the departmental expenditures for each central service

department and the allocated costs for each operating

department. The schedule has two parts.

The top section lists all of the central service

departments with the total expenditures and any cost

adjustments for each. These are values that do not

include any incoming costs from other central service

departments. The bottom section lists all of the

operating departments with the total costs allocated to

each (prior to any roll forward or cost adjustments).

4. Detail of Allocated Costs (Schedule D) - recaps in

detail, how the costs (both direct and incoming) have

been allocated from each central service department to

each operating department. The central service

© 2008 MAXIMUS, INC. iii

departments are listed across the top of the page and

all the departments down the left side of the page.

Each cell in this schedule will be the intersection of a

central service department (column) and another

department (row). If the intersection is with the same

department, then the number in that cell is the total

direct expenditures plus all incoming costs for that

department. This is the total amount allocated by this

central service department (column), less any costs

allocated to itself, and the number can be found on the

.002 schedule in the detail for this department. If the

intersection is not with the same department, then the

number in that cell is the amount allocated for that

central service department (column) to the department

represented by that row.

The bottom of the report shows the direct billings of

each central service department and any unallocated

amounts disallowed in the processing of that

department. The sum of the column should be zero,

since the right-hand most column of Schedule D is

summed across for all departments. Central service

departments sum to zero, while the operating

departments sum to the total allocated to that

department as shown on Schedules A and C.

5. Summary of Allocation Bases (Schedule E) -

summarizes the bases used to allocate the costs for

each function of all central service departments.

Detail Data There is a series of five detailed schedules, which are printed

for each central service department. The schedules are

numbered, with the first department being 1.xxx, where xxx is

the detail schedule number.

1. Nature and Extent of Services (Schedule .001) -

presents a narrative description of the central service

department and each function that was identified. Also

described are the allocation bases used for each

function and other relevant information on

expenditures. Appropriate sections of OMB Circular A-

87 that authorize the allocation of costs may be

referenced on this page.

2. Costs to be Allocated (Schedule .002) - presents a

summary of the total costs to be allocated based on

actual expenditures from the financial statements and

incoming costs from other central service departments.

The first section, “Expenditures per financial

statement”, is the sum of all of that central service

department’s expense items and is intended to tie-in

© 2008 MAXIMUS, INC. iv

directly to the client’s financial records. These costs

are always allocated on the first allocation.

The next section “deductions,” lists expense items,

which are deducted from the total. These costs have

been disallowed from allocation. An example would be

a capital expense. This elimination is handled on the

first allocation. The next section, “Allocated additions,”

represents costs allocated to this central service

department from other central service departments.

These costs can be included in either the first or

second allocation. By nature of the double step-down

allocation procedures, no costs can be allocated to a

department before it in the sequence during the second

allocation.

The final section “Departmental cost adjustments,” are

costs which do not show up in the central service

department’s expenses or revenues, but apply to one

or more of its functions. The final line shows the total

costs to be allocated for the central service department

in the right column.

3. Costs to be Allocated by Function (Schedule .003) -

shows, in detail, the costs for each central service

department by function to the extent deemed

necessary to insure the application of allocation bases

which most closely correlate with the benefits derived

by receiving departments. Total costs allocated are the

same as reflected on the previous schedule, less costs

that have been disallowed from further allocation.

Functions of the central service department are listed

across the top of the page and a detailed schedule is

provided on each function.

4. Function by Function Allocations (Schedule .004 -

.00x) - present detailed schedules of the allocation for

each function, except for General Administration and

any disallowed functions.

Departments receiving allocated costs are listed down

the left-hand column. The next column shows the

allocation units for each department followed by the

percentage of the total units for the function. The

“Gross allocated” column shows the total costs

allocated to the department on the first allocation. By

definition, the total of this column equals the total for

the functional column in the .003 schedule. The next

column shows any direct billed costs which are

deducted from the gross allocated costs to determine

the total costs allocated on the first allocation. The

next column shows costs allocated on the second

allocation, while the right-hand most column shows the

total costs allocated to that department for the function.

© 2008 MAXIMUS, INC. v

Costs of General Administration are re-allocated

through the “Reallocate admin” line to all other

departmental functions based on functional costs.

5. Department Cost Allocation Summary - is the last

schedule in each central service department, and

provides a summary of the costs allocated by function

presented in the preceding schedules. The

departments that received allocations are listed on the

left side of the page and the central service

department’s functions are listed across the top.

© 2008 MAXIMUS, INC. vi

MARATHON COUNTY, WISCONSINCENTRAL SERVICES COST ALLOCATION PLAN

Table of Contents12/01/2009 01:43:37 PM

MaxCars - Cost Allocation Module Prepared by: MAXIMUS, Inc.

FISCAL 2008 Version 2.0001

Summary Data Summary Page #Schedule A - Allocated Costs By Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .A 1Schedule B - Fixed Costs Proposed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .B 8Schedule C - Summary Of Allocated Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C 10Schedule D - Detail Of Allocated Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .D 12Schedule E - Summary Of Allocation Basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E 16

BUILDING USE Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.1 18Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.2 19Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.3 20Schedule .4 - Detail Activity Allocations-COURTHOUSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.1 21Schedule .4 - Detail Activity Allocations-HEALTH & SOC SVCS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.2 22Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.5 23

EQUIPMENT USE Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.1 24Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.2 25Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.3 26Schedule .4 - Detail Activity Allocations-EQUIPMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.4.1 27Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.5 28

SPECIAL ACCOUNTING Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.1 29Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.2 30Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.3 31Schedule .4 - Detail Activity Allocations-GENERAL AUDIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.4.1 32Schedule .4 - Detail Activity Allocations-DEPT AUDIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.4.2 33Schedule .4 - Detail Activity Allocations-COST STUDY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.4.3 34Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.5 35

DATA PROCESSING Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.1 37Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.2 38Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.3 39Schedule .4 - Detail Activity Allocations-DATA PROCESSING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.4.1 40Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.5 42

PERSONNEL Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 44Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.2 45Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.3 46Schedule .4 - Detail Activity Allocations-PERSONNEL ADMIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.4.1 48

MAXCars © 2009 MAXIMUS, INC.





Schedule .4 - Detail Activity Allocations-PERSONNEL SPECIFIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.4.2 50Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.5 51

COUNTY CLERK Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.1 53Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.2 54Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.3 55Schedule .4 - Detail Activity Allocations-CENTRAL SERVICES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.4.1 57Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.5 58

CORPORATION COUNSEL Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.1 59Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.2 60Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.3 61Schedule .4 - Detail Activity Allocations-CHILD SUPPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.4.1 63Schedule .4 - Detail Activity Allocations-SOCIAL SERVICES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.4.2 64Schedule .4 - Detail Activity Allocations-CORP COUNSEL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.4.3 65Schedule .4 - Detail Activity Allocations-COLLECTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.4.4 66Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.5 67

COUNTY ADMINISTRATOR Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.1 69Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.2 70Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.3 71Schedule .4 - Detail Activity Allocations-BUDGET . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.4.1 75Schedule .4 - Detail Activity Allocations-ADMIN MGMNT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.4.2 77Schedule .4 - Detail Activity Allocations-PURCHASING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.4.3 79Schedule .4 - Detail Activity Allocations-SUPERVISE MAINT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.4.4 81Schedule .4 - Detail Activity Allocations-NCHCC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.4.5 82Schedule .4 - Detail Activity Allocations-SOCIAL SERVICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.4.6 83Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.5 84

FINANCE Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.1 86Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.2 87Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.3 88Schedule .4 - Detail Activity Allocations-ACCTG/BUDGET . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.4.1 92Schedule .4 - Detail Activity Allocations-PAYROLL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.2 94Schedule .4 - Detail Activity Allocations-RISK MGMNT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.4.3 96Schedule .4 - Detail Activity Allocations-DATA PROCESSING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.4.4 97Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.5 98






INSURANCE Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.1 100Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.2 101Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.3 102Schedule .4 - Detail Activity Allocations-RISK MANAGEMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.4.1 103Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.5 105

BUILDING MAINTENANCE Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.1 107Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.2 109Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.3 110Schedule .4 - Detail Activity Allocations-COURTHOUSE & ANNEX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.4.1 116Schedule .4 - Detail Activity Allocations-HEALTH & SOC SVCS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.2 117Schedule .4 - Detail Activity Allocations-212 RIVER DRIVE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.3 118Schedule .4 - Detail Activity Allocations-210 RIVER DRIVE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.4 119Schedule .4 - Detail Activity Allocations-USDA BLDG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.4.5 120Schedule .4 - Detail Activity Allocations-SHELTER HOME . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.6 121Schedule .4 - Detail Activity Allocations-WEST STREET . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.7 122Schedule .4 - Detail Activity Allocations-PUBLIC SAFETY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.8 123Schedule .4 - Detail Activity Allocations-UNIVERSITY CNTR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.4.9 124Schedule .4 - Detail Activity Allocations-HIGHWAY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.10 125Schedule .4 - Detail Activity Allocations-OTHER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.11 126Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.5 127

COUNTY TREASURER Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.1 131Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.2 132Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.3 133Schedule .4 - Detail Activity Allocations-RECEIPTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.1 135Schedule .4 - Detail Activity Allocations-PAYROLL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.2 136Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.5 138

CENTRAL SERVICES Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.1 140Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.2 142Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.3 143Schedule .4 - Detail Activity Allocations-SWITCHBOARD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.4.1 147Schedule .4 - Detail Activity Allocations-COPY/PRINTING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.4.2 149Schedule .4 - Detail Activity Allocations-POSTAGE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.4.3 151Schedule .4 - Detail Activity Allocations-BILLED POSTAGE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.4.4 152Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.5 153


12/01/2009 01:41:15 PMMARATHON COUNTY, WISCONSINMaxCars - Cost Allocation Module Prepared by: MAXIMUS, Inc.

FISCAL 2008

DetailCENTRAL SERVICES COST ALLOCATION PLAN

Allocated Costs By Department

Version 2.0001-1

Central Service Departments CHILD SUPPORT SOCIAL SVCS - ADMIN SOCIAL SVCS - INCMAINT

SOCIAL SVCS -SERVICES

SPECIAL EDUCATION HEALTH DEPARTMENT NCHCC

BUILDING USE 2,811 32,066 0 0 0 0 0EQUIPMENT USE 0 0 0 0 0 0 0SPECIAL ACCOUNTING 112 196 107 107 0 142 107DATA PROCESSING 0 269,431 0 0 0 110,951 4,089PERSONNEL 8,783 15,239 15,370 31,838 0 29,911 0COUNTY CLERK 0 0 0 0 0 0 0CORPORATION COUNSEL 16,713 23,218 0 0 0 6,466 0COUNTY ADMINISTRATOR 0 17,107 676 0 0 11,375 20,093FINANCE 5,755 27,148 5,658 12,465 ( 3,312) 19,275 0INSURANCE 4,012 74,169 0 0 ( 2,400) 14,899 ( 3,899)BUILDING MAINTENANCE 6,912 78,853 0 0 0 0 0COUNTY TREASURER 828 2,755 1,449 3,191 0 3,268 0CENTRAL SERVICES 0 27,490 0 0 3,374 46,481 0

Total Allocated 45,926 567,672 23,260 47,601 ( 2,338) 242,768 20,390Roll Forward ( 10,422) ( 36,898) 1,787 2,094 ( 47,014) ( 63,886) 0

Cost With Roll Forward 35,504 530,774 25,047 49,695 ( 49,352) 178,882 20,390Adjustments 0 0 0 0 0 0 0

Proposed Costs 35,504 530,774 25,047 49,695 ( 49,352) 178,882 20,390

Page 1Schedule A.001

All Monetary Values Are $ DollarsMAXCars © 2009 MAXIMUS, INC.Report Output Prepared By MAXIMUS


FISCAL 2008



Version 2.0001-1

Central Service Departments ADRC COMMISSION ONAGING

NUTRITION SENIOR AIDES CHILDRENS COURT SHELTER HOME EMPLOYMENT &TRAINING JTPA

BUILDING USE 0 0 0 0 1,743 0 0EQUIPMENT USE 0 0 0 0 0 0 0SPECIAL ACCOUNTING 0 31 0 0 0 208 153DATA PROCESSING 95,014 0 0 0 0 9,664 17,794PERSONNEL 16,664 16,468 12,626 38,486 0 14,821 12,251COUNTY CLERK 0 0 0 0 0 0 0CORPORATION COUNSEL 6,466 0 0 0 0 0 0COUNTY ADMINISTRATOR 1,512 7,217 412 408 1,160 6,995 7,200FINANCE 41,500 6,181 4,648 14,139 0 7,262 28,946INSURANCE ( 1,704) 0 0 0 0 5,242 ( 877)BUILDING MAINTENANCE 0 0 0 0 4,287 137,675 0COUNTY TREASURER 8,671 1,583 1,190 3,620 0 1,745 2,139CENTRAL SERVICES 5,000 ( 4) ( 11) 553 830 ( 32) 6,986

Total Allocated 173,123 31,476 18,865 57,206 8,020 183,580 74,592Roll Forward 0 ( 140,775) 111 7,113 0 0 ( 11,023)

Cost With Roll Forward 173,123 ( 109,299) 18,976 64,319 8,020 183,580 63,569Adjustments 0 0 0 0 0 0 0

Proposed Costs 173,123 ( 109,299) 18,976 64,319 8,020 183,580 63,569




FISCAL 2008



Version 2.0001-1

Central Service Departments EMPLOYMENT &TRAINING W-2

CLERK OF COURTS JUDICAL FAMILY COURTCOMMISSIONER

DISTRICT ATTORNEY VICTIM/WITNESS SHERIFF

BUILDING USE 0 24,455 54,203 1,573 13,439 4,406 39,016EQUIPMENT USE 0 0 0 0 0 0 0SPECIAL ACCOUNTING 0 276 0 0 72 180 2,445DATA PROCESSING 0 7,155 325 0 9,292 0 298,100PERSONNEL 0 20,681 0 0 5,490 2,195 95,740COUNTY CLERK 0 0 0 0 0 0 0CORPORATION COUNSEL 0 6,466 63,853 0 0 0 16,163COUNTY ADMINISTRATOR 966 5,508 13,539 387 4,534 3,574 5,684FINANCE 0 44,745 0 0 12,628 1,405 46,301INSURANCE 0 10,931 0 0 2,897 780 27,480BUILDING MAINTENANCE 0 71,880 159,319 4,624 39,501 12,950 71,691COUNTY TREASURER 0 3,023 0 0 3,653 258 12,036CENTRAL SERVICES 2,765 30,336 7,571 0 4,011 ( 40) 7,154

Total Allocated 3,731 225,456 298,810 6,584 95,517 25,708 621,810Roll Forward ( 485) 0 0 0 0 0 0

Cost With Roll Forward 3,246 225,456 298,810 6,584 95,517 25,708 621,810Adjustments 0 0 0 0 0 0 0

Proposed Costs 3,246 225,456 298,810 6,584 95,517 25,708 621,810




FISCAL 2008



Version 2.0001-1

Central Service Departments CORRECTIONS EMERGENCYGOVERNMENT

DRUG AWARNESS PLANNING ZONING SOLID WASTE PARKS

BUILDING USE 298,599 1,281 0 0 0 0 0EQUIPMENT USE 0 0 0 0 0 0 0SPECIAL ACCOUNTING 477 21 0 1,298 79 10 1,093DATA PROCESSING 558 0 0 58,031 0 2,184 15,936PERSONNEL 25,251 1,098 549 5,850 7,685 2,195 29,744COUNTY CLERK 0 0 0 0 0 0 0CORPORATION COUNSEL 16,163 6,466 0 32,328 16,163 9,698 3,232COUNTY ADMINISTRATOR 17,222 6,599 387 26,367 10,346 10,486 10,871FINANCE 19,294 1,839 253 13,950 6,010 8,253 67,843INSURANCE 16,840 1,063 0 5,636 2,399 ( 1,299) ( 1,299)BUILDING MAINTENANCE 321,050 3,765 0 24,447 14,948 0 21,271COUNTY TREASURER 3,093 130 64 2,425 723 4,073 5,389CENTRAL SERVICES 5,646 1,117 780 9,398 16,204 1,069 2,259

Total Allocated 724,193 23,379 2,033 179,730 74,557 36,669 156,339Roll Forward 0 0 0 0 0 0 0

Cost With Roll Forward 724,193 23,379 2,033 179,730 74,557 36,669 156,339Adjustments 0 0 0 0 0 0 0

Proposed Costs 724,193 23,379 2,033 179,730 74,557 36,669 156,339




FISCAL 2008



Version 2.0001-1

Central Service Departments FORESTERY WINTER RECREATION LAND CONSERVATION HIGHWAY AIRPORT UW EXTENSION UW DORMITORY

BUILDING USE 0 0 0 0 0 0 0EQUIPMENT USE 0 0 0 0 0 0 0SPECIAL ACCOUNTING 0 0 90 61 32 38 0DATA PROCESSING 279 0 743 16,401 0 22,999 0PERSONNEL 549 0 4,392 46,862 14,183 2,744 0COUNTY CLERK 0 0 0 0 0 0 0CORPORATION COUNSEL 0 0 3,232 12,931 9,698 3,232 0COUNTY ADMINISTRATOR 9,671 3,512 3,571 6,877 3,481 4,804 387FINANCE 206 2,717 6,145 67,104 16,510 7,462 1,482INSURANCE 0 0 2,777 ( 19,706) 1,881 1,256 ( 3,609)BUILDING MAINTENANCE 0 0 26,656 14,206 0 37,233 0COUNTY TREASURER 53 0 517 7,229 11,370 1,308 0CENTRAL SERVICES 2,074 ( 3) 7,953 5,330 309 1,761 0

Total Allocated 12,832 6,226 56,076 157,295 57,464 82,837 ( 1,740)Roll Forward 0 0 0 0 0 0 0

Cost With Roll Forward 12,832 6,226 56,076 157,295 57,464 82,837 ( 1,740)Adjustments 0 0 0 0 0 0 0

Proposed Costs 12,832 6,226 56,076 157,295 57,464 82,837 ( 1,740)




FISCAL 2008



Version 2.0001-1

Central Service Departments LIBRARY VETERANS REGISTER OF DEEDS OTHER SubTotal Direct Billed Unallocated

BUILDING USE 0 0 11,953 48,347 533,892 0 0EQUIPMENT USE 0 0 0 0 0 0 0SPECIAL ACCOUNTING 7 21 67 2,941 10,371 48,264 0DATA PROCESSING 19,467 4,229 40,979 179,064 1,182,685 0 0PERSONNEL 32,987 1,647 5,490 3,293 521,082 0 0COUNTY CLERK 0 0 0 0 0 0 524,975CORPORATION COUNSEL 6,466 0 3,232 42,026 304,212 132,751 0COUNTY ADMINISTRATOR 11,286 3,589 4,084 1,723 243,610 0 353,280FINANCE 84,740 1,622 3,093 9,464 592,731 8,622 0INSURANCE ( 2,720) 872 3,174 42,039 180,834 532,186 12,049,089BUILDING MAINTENANCE 605,538 3,915 35,133 64,142 1,759,996 193,116 0COUNTY TREASURER 4,493 199 2,178 3,619 96,272 0 411,338CENTRAL SERVICES 2,545 3,397 9,939 7,869 220,111 71,130 22,539

Total Allocated 764,809 19,491 119,322 404,527 5,645,796 986,069 13,361,221Roll Forward 0 0 0 0 ( 299,398) 0 0

Cost With Roll Forward 764,809 19,491 119,322 404,527 5,346,398 986,069 13,361,221Adjustments 0 0 0 0 0 0 0

Proposed Costs 764,809 19,491 119,322 404,527 5,346,398 986,069 13,361,221




FISCAL 2008



Version 2.0001-1

Central Service Departments Total

BUILDING USE 533,892EQUIPMENT USE 0SPECIAL ACCOUNTING 58,635DATA PROCESSING 1,182,685PERSONNEL 521,082COUNTY CLERK 524,975CORPORATION COUNSEL 436,963COUNTY ADMINISTRATOR 596,890FINANCE 601,353INSURANCE 12,762,109BUILDING MAINTENANCE 1,953,112COUNTY TREASURER 507,610CENTRAL SERVICES 313,780

Total Allocated 19,993,086Roll Forward ( 299,398)

Cost With Roll Forward 19,693,688Adjustments 0

Proposed Costs 19,693,688



12/01/2009 01:41:16 PM

Receiving Departments

MARATHON COUNTY, WISCONSINMaxCars - Cost Allocation Module Prepared by: MAXIMUS, Inc.

FISCAL 2008


Fixed Costs Proposed

Version 2.0001-1

Fiscal 2008Final Costs

Fiscal 2008Fixed Costs

DifferencesRoll Forward

w/ Roll FwdActual Costs Adjustments

Future PeriodProposed Costs

CHILD SUPPORT 45,926 35,504 0 35,504( 10,422) 56,348SOCIAL SVCS - ADMIN 567,672 530,774 0 530,774( 36,898) 604,570SOCIAL SVCS - INC MAINT 23,260 25,047 0 25,047 1,787 21,473SOCIAL SVCS - SERVICES 47,601 49,695 0 49,695 2,094 45,507SPECIAL EDUCATION ( 2,338) ( 49,352) 0( 49,352)( 47,014) 44,676HEALTH DEPARTMENT 242,768 178,882 0 178,882( 63,886) 306,654NCHCC 20,390 20,390 0 20,390 0 0ADRC 173,123 173,123 0 173,123 0 0COMMISSION ON AGING 31,476 ( 109,299) 0( 109,299)( 140,775) 172,251NUTRITION 18,865 18,976 0 18,976 111 18,754SENIOR AIDES 57,206 64,319 0 64,319 7,113 50,093CHILDRENS COURT 8,020 8,020 0 8,020 0 0SHELTER HOME 183,580 183,580 0 183,580 0 0EMPLOYMENT & TRAINING JTPA 74,592 63,569 0 63,569( 11,023) 85,615EMPLOYMENT & TRAINING W-2 3,731 3,246 0 3,246( 485) 4,216CLERK OF COURTS 225,456 225,456 0 225,456 0 0JUDICAL 298,810 298,810 0 298,810 0 0FAMILY COURT COMMISSIONER 6,584 6,584 0 6,584 0 0DISTRICT ATTORNEY 95,517 95,517 0 95,517 0 0VICTIM/WITNESS 25,708 25,708 0 25,708 0 0SHERIFF 621,810 621,810 0 621,810 0 0CORRECTIONS 724,193 724,193 0 724,193 0 0EMERGENCY GOVERNMENT 23,379 23,379 0 23,379 0 0DRUG AWARNESS 2,033 2,033 0 2,033 0 0PLANNING 179,730 179,730 0 179,730 0 0ZONING 74,557 74,557 0 74,557 0 0SOLID WASTE 36,669 36,669 0 36,669 0 0PARKS 156,339 156,339 0 156,339 0 0FORESTERY 12,832 12,832 0 12,832 0 0WINTER RECREATION 6,226 6,226 0 6,226 0 0LAND CONSERVATION 56,076 56,076 0 56,076 0 0HIGHWAY 157,295 157,295 0 157,295 0 0AIRPORT 57,464 57,464 0 57,464 0 0UW EXTENSION 82,837 82,837 0 82,837 0 0UW DORMITORY ( 1,740) ( 1,740) 0( 1,740) 0 0

Page 8

Schedule B.001All Monetary Values Are $ DollarsMAXCars © 2009 MAXIMUS, INC.Report Output Prepared By MAXIMUS

12/01/2009 01:41:16 PM

Receiving Departments


FISCAL 2008


Fixed Costs Proposed

Version 2.0001-1

Fiscal 2008Final Costs

Fiscal 2008Fixed Costs

DifferencesRoll Forward

w/ Roll FwdActual Costs Adjustments

Future PeriodProposed Costs

LIBRARY 764,809 764,809 0 764,809 0 0VETERANS 19,491 19,491 0 19,491 0 0REGISTER OF DEEDS 119,322 119,322 0 119,322 0 0OTHER 404,527 404,527 0 404,527 0 0

Total

5,645,796 986,069

13,361,221

19,993,086

SubTotalDirect BilledUnallocated

5,346,398 986,069

13,361,221

19,693,688

0 5,346,398( 299,398) 1,410,157

Page 9

Schedule B.002All Monetary Values Are $ DollarsMAXCars © 2009 MAXIMUS, INC.Report Output Prepared By MAXIMUS

12/01/2009 01:41:16 PM

Total ExpendituresDepartment


FISCAL 2008


Summary Of Allocated CostsCost Adjustments Total Allocated

Version 2.0001-1

BUILDING USE 575,775 0EQUIPMENT USE 0 132,271SPECIAL ACCOUNTING 65,413 0DATA PROCESSING 1,323,809 0PERSONNEL 465,211 0COUNTY CLERK 420,768 0CORPORATION COUNSEL 450,781 56,032COUNTY ADMINISTRATOR 588,423 0FINANCE 517,077 ( 8,525)INSURANCE 12,756,712 0BUILDING MAINTENANCE 1,901,157 0COUNTY TREASURER 464,475 0CENTRAL SERVICES 283,707 0

CHILD SUPPORT 45,926SOCIAL SVCS - ADMIN 567,672SOCIAL SVCS - INC MAINT 23,260SOCIAL SVCS - SERVICES 47,601SPECIAL EDUCATION ( 2,338)HEALTH DEPARTMENT 242,768NCHCC 20,390ADRC 173,123COMMISSION ON AGING 31,476NUTRITION 18,865SENIOR AIDES 57,206CHILDRENS COURT 8,020SHELTER HOME 183,580EMPLOYMENT & TRAINING JTPA 74,592EMPLOYMENT & TRAINING W-2 3,731CLERK OF COURTS 225,456JUDICAL 298,810FAMILY COURT COMMISSIONER 6,584DISTRICT ATTORNEY 95,517VICTIM/WITNESS 25,708SHERIFF 621,810CORRECTIONS 724,193EMERGENCY GOVERNMENT 23,379DRUG AWARNESS 2,033

Page 10

Schedule C.001All Monetary Values Are $ DollarsMAXCars © 2009 MAXIMUS, INC.Report Output Prepared By MAXIMUS

12/01/2009 01:41:16 PM

Total ExpendituresDepartment


FISCAL 2008


Summary Of Allocated CostsCost Adjustments Total Allocated

Version 2.0001-1

PLANNING 179,730ZONING 74,557SOLID WASTE 36,669PARKS 156,339FORESTERY 12,832WINTER RECREATION 6,226LAND CONSERVATION 56,076HIGHWAY 157,295AIRPORT 57,464UW EXTENSION 82,837UW DORMITORY ( 1,740)LIBRARY 764,809VETERANS 19,491REGISTER OF DEEDS 119,322OTHER 404,527

986,069

13,361,221Direct Billed Total

Unallocated Total

Totals 19,813,308 179,778 19,993,086 0Deviation

Page 11

Schedule C.002All Monetary Values Are $ DollarsMAXCars © 2009 MAXIMUS, INC.Report Output Prepared By MAXIMUS

12/01/2009 01:41:17 PM

Department


FISCAL 2008


Detail Of Allocated Costs

Version 2.0001-1

BUILDING USE EQUIPMENT USESPECIAL ACCOUNTING DATA PROCESSING PERSONNEL1.5 2.5 3.5 4.5 5.5

COUNTY CLERK6.5

CORPORATION7.5

BUILDING USE ( 576,200) 0 425 0 0 0 0EQUIPMENT USE 0 ( 132,696) 425 0 0 0 0SPECIAL ACCOUNTING 0 0 ( 65,413) 0 0 0 0DATA PROCESSING 0 0 856 ( 1,355,056) 0 0 9,082PERSONNEL 8,929 950 508 13,567 ( 558,542) 0 15,137COUNTY CLERK 6,556 55,363 499 23,091 2,195 ( 562,414) 6,055CORPORATION COUNSEL 8,238 1,914 480 3,484 5,475 0 ( 557,756)COUNTY ADMINISTRATOR 3,212 3,555 682 3,809 3,293 0 64,658FINANCE 4,719 8,526 912 95,758 3,843 0 6,466INSURANCE 1,033 0 428 4,878 1,098 0 16,163BUILDING MAINTENANCE 1,265 45,892 649 12,544 16,444 0 0COUNTY TREASURER 2,770 4,110 486 15,240 4,563 0 3,232CENTRAL SERVICES 5,586 12,386 428 0 549 37,439 0CHILD SUPPORT 2,811 0 112 0 8,783 0 16,713SOCIAL SVCS - ADMIN 32,066 0 196 269,431 15,239 0 23,218SOCIAL SVCS - INC MAINT 0 0 107 0 15,370 0 0SOCIAL SVCS - SERVICES 0 0 107 0 31,838 0 0SPECIAL EDUCATION 0 0 0 0 0 0 0HEALTH DEPARTMENT 0 0 142 110,951 29,911 0 6,466NCHCC 0 0 107 4,089 0 0 0ADRC 0 0 0 95,014 16,664 0 6,466COMMISSION ON AGING 0 0 31 0 16,468 0 0NUTRITION 0 0 0 0 12,626 0 0SENIOR AIDES 0 0 0 0 38,486 0 0CHILDRENS COURT 1,743 0 0 0 0 0 0SHELTER HOME 0 0 208 9,664 14,821 0 0EMPLOYMENT & TRAINING 0 0 153 17,794 12,251 0 0EMPLOYMENT & TRAINING 0 0 0 0 0 0 0CLERK OF COURTS 24,455 0 276 7,155 20,681 0 6,466JUDICAL 54,203 0 0 325 0 0 63,853FAMILY COURT 1,573 0 0 0 0 0 0DISTRICT ATTORNEY 13,439 0 72 9,292 5,490 0 0VICTIM/WITNESS 4,406 0 180 0 2,195 0 0SHERIFF 39,016 0 2,445 298,100 95,740 0 16,163CORRECTIONS 298,599 0 477 558 25,251 0 16,163EMERGENCY 1,281 0 21 0 1,098 0 6,466

Page 12

Schedule D.001All Monetary Values Are $ DollarsMAXCars © 2009 MAXIMUS, INC.Report Output Prepared By MAXIMUS

12/01/2009 01:41:17 PM

Department


FISCAL 2008



Version 2.0001-1

BUILDING USE EQUIPMENT USESPECIAL ACCOUNTING DATA PROCESSING PERSONNEL1.5 2.5 3.5 4.5 5.5

COUNTY CLERK6.5

CORPORATION7.5

DRUG AWARNESS 0 0 0 0 549 0 0PLANNING 0 0 1,298 58,031 5,850 0 32,328ZONING 0 0 79 0 7,685 0 16,163SOLID WASTE 0 0 10 2,184 2,195 0 9,698PARKS 0 0 1,093 15,936 29,744 0 3,232FORESTERY 0 0 0 279 549 0 0WINTER RECREATION 0 0 0 0 0 0 0LAND CONSERVATION 0 0 90 743 4,392 0 3,232HIGHWAY 0 0 61 16,401 46,862 0 12,931AIRPORT 0 0 32 0 14,183 0 9,698UW EXTENSION 0 0 38 22,999 2,744 0 3,232UW DORMITORY 0 0 0 0 0 0 0LIBRARY 0 0 7 19,467 32,987 0 6,466VETERANS 0 0 21 4,229 1,647 0 0REGISTER OF DEEDS 11,953 0 67 40,979 5,490 0 3,232OTHER 48,347 0 2,941 179,064 3,293 0 42,026Direct Billings 0 0 48,264 0 0 0 132,751Unallocated 0 0 0 0 0 524,975 0

0Total 0 0 0 0 0 0

Page 13


12/01/2009 01:41:17 PM

Department


FISCAL 2008



Version 2.0001-1

COUNTY FINANCE INSURANCE BUILDING COUNTY TREASURER8.5 9.5 10.5 11.5 12.5

CENTRAL SERVICES13.5

Total Plan Allocated

BUILDING USE 0 0 0 0 0 0 0EQUIPMENT USE 0 0 0 0 0 0 0SPECIAL ACCOUNTING 0 0 0 0 0 0 0DATA PROCESSING 12,938 0 2,253 0 0 6,118 0PERSONNEL 13,507 6,339 2,324 25,630 471 5,969 0COUNTY CLERK 15,892 2,953 1,732 18,817 4,416 4,077 0CORPORATION COUNSEL 9,893 2,945 1,864 8,673 464 7,513 0COUNTY ADMINISTRATOR ( 688,156) 3,173 2,919 9,220 433 4,779 0FINANCE 9,893 ( 669,605) 3,082 13,548 7,295 7,011 0INSURANCE 7,370 25,091 ( 12,817,386) 2,964 125 1,524 0BUILDING MAINTENANCE 17,799 21,941 34,542 ( 2,056,523) 1,749 2,541 0COUNTY TREASURER 3,974 2,964 5,773 8,141 ( 522,627) 6,899 0CENTRAL SERVICES 0 2,846 788 16,418 64 ( 360,211) 0CHILD SUPPORT 0 5,755 4,012 6,912 828 0 45,926SOCIAL SVCS - ADMIN 17,107 27,148 74,169 78,853 2,755 27,490 567,672SOCIAL SVCS - INC MAINT 676 5,658 0 0 1,449 0 23,260SOCIAL SVCS - SERVICES 0 12,465 0 0 3,191 0 47,601SPECIAL EDUCATION 0 ( 3,312) ( 2,400) 0 0 3,374 ( 2,338)HEALTH DEPARTMENT 11,375 19,275 14,899 0 3,268 46,481 242,768NCHCC 20,093 0 ( 3,899) 0 0 0 20,390ADRC 1,512 41,500 ( 1,704) 0 8,671 5,000 173,123COMMISSION ON AGING 7,217 6,181 0 0 1,583 ( 4) 31,476NUTRITION 412 4,648 0 0 1,190 ( 11) 18,865SENIOR AIDES 408 14,139 0 0 3,620 553 57,206CHILDRENS COURT 1,160 0 0 4,287 0 830 8,020SHELTER HOME 6,995 7,262 5,242 137,675 1,745 ( 32) 183,580EMPLOYMENT & TRAINING 7,200 28,946 ( 877) 0 2,139 6,986 74,592EMPLOYMENT & TRAINING 966 0 0 0 0 2,765 3,731CLERK OF COURTS 5,508 44,745 10,931 71,880 3,023 30,336 225,456JUDICAL 13,539 0 0 159,319 0 7,571 298,810FAMILY COURT 387 0 0 4,624 0 0 6,584DISTRICT ATTORNEY 4,534 12,628 2,897 39,501 3,653 4,011 95,517VICTIM/WITNESS 3,574 1,405 780 12,950 258 ( 40) 25,708SHERIFF 5,684 46,301 27,480 71,691 12,036 7,154 621,810CORRECTIONS 17,222 19,294 16,840 321,050 3,093 5,646 724,193EMERGENCY 6,599 1,839 1,063 3,765 130 1,117 23,379

Page 14


12/01/2009 01:41:17 PM

Department


FISCAL 2008



Version 2.0001-1

COUNTY FINANCE INSURANCE BUILDING COUNTY TREASURER8.5 9.5 10.5 11.5 12.5

CENTRAL SERVICES13.5

Total Plan Allocated

DRUG AWARNESS 387 253 0 0 64 780 2,033PLANNING 26,367 13,950 5,636 24,447 2,425 9,398 179,730ZONING 10,346 6,010 2,399 14,948 723 16,204 74,557SOLID WASTE 10,486 8,253 ( 1,299) 0 4,073 1,069 36,669PARKS 10,871 67,843 ( 1,299) 21,271 5,389 2,259 156,339FORESTERY 9,671 206 0 0 53 2,074 12,832WINTER RECREATION 3,512 2,717 0 0 0 ( 3) 6,226LAND CONSERVATION 3,571 6,145 2,777 26,656 517 7,953 56,076HIGHWAY 6,877 67,104 ( 19,706) 14,206 7,229 5,330 157,295AIRPORT 3,481 16,510 1,881 0 11,370 309 57,464UW EXTENSION 4,804 7,462 1,256 37,233 1,308 1,761 82,837UW DORMITORY 387 1,482 ( 3,609) 0 0 0 ( 1,740)LIBRARY 11,286 84,740 ( 2,720) 605,538 4,493 2,545 764,809VETERANS 3,589 1,622 872 3,915 199 3,397 19,491REGISTER OF DEEDS 4,084 3,093 3,174 35,133 2,178 9,939 119,322OTHER 1,723 9,464 42,039 64,142 3,619 7,869 404,527Direct Billings 0 8,622 532,186 193,116 0 71,130 986,069Unallocated 353,280 0 12,049,089 0 411,338 22,539 13,361,221

0Total 0 0 0 0 0 19,993,086

Page 15



Schedule E - Summary of Allocation Basis12/01/2009 01:41:18 PM


FISCAL 2008 Version 2.0001-1

Allocation Basis: Allocation Source:Department

BUILDING USE

From import - To be updated From import - To be updated1.4.1 COURTHOUSE

From import - To be updated From import - To be updated1.4.2 HEALTH & SOC SVCS

EQUIPMENT USE

COST OF EQUIPMENT BY DEPARTMENT FIXED ASSET INVENTORY2.4.1 EQUIPMENT

SPECIAL ACCOUNTING

AUDIT FEES BY DEPARTMENT NOT BILLED COUNTY FINANCIAL RECORDS3.4.1 GENERAL AUDIT

AUDIT FEES BY DEPARTMENT BILLED COUNTY FINANCIAL RECORDS3.4.2 DEPT AUDIT

PERCENT OF CONSULTANT'S EFFORT EXPENDED BY DEPARTMENT CONSULTANT'S TIME RECORDS3.4.3 COST STUDY

DATA PROCESSING

WORK DSITRIBUTION IN HOURS BY DEPARTRMENT CITY/COUNTY DATA CENTER COMMISSION4.4.1 DATA PROCESSING

PERSONNEL

NUMBER OF EMPLOYEES BY DEPARTMENT COUNTY PERSONNEL RECORDS5.4.1 PERSONNEL ADMIN

LEGAL FEES AND SERVICES COSTS BY BENEFITING DEPARTMENT COUNTY FIANACIAL RECORDS5.4.2 PERSONNEL SPECIFIC

COUNTY CLERK

DIRECT ALLOCATION TO BENEFITING DEPARTMENT COUNTY CLERK/PERSONAL ACTIVITY REPORTS6.4.1 CENTRAL SERVICES

CORPORATION COUNSEL

100% ALLOCATION TO CHILD SUPPORT MONTHLY CHILD SUPPORT CLAIM REPORTS7.4.1 CHILD SUPPORT

100% ALLOCATION TO SOCIAL SERVICES COUNTY FINANCILA RECORDS7.4.2 SOCIAL SERVICES

RELATIVE EFFORT EXPENDED BY DEPARTMNET CORPORATION COUNSEL7.4.3 CORP COUNSEL

DIRECT ALLOCATION TO BENEFITING DEPARTMNETS CORPORATION COUNSEL7.4.4 COLLECTION

COUNTY ADMINISTRATOR

RELATIVE EFFORT EXPENDED BY DEPARTMENT COUNTY ADMINISTRATOR8.4.1 BUDGET

RELATIVE EFFORT EXPENDED BY DEPARTMENT COUNTY ADMINISTRATOR8.4.2 ADMIN MGMNT

OFFICE SUPPLY EXPENSES BY DEPARTMENT COUNTY FINANCIAL RECORDS8.4.3 PURCHASING

100% ALLOCATION TO BUILDING MAINTENACE COUNTY ADMINISTRATOR/PERSONAL ACTIVITY REPORTS8.4.4 SUPERVISE MAINT

100% ALLOCATION TO HEALTH CARE CENTER COUNTY ADMINISTRATOR/PERSONAL ACTIVITY REPORTS8.4.5 NCHCC

100% ALLOCATION TO SOCIAL SERVICES COUNTY ADMINISTRATOR/PERSONAL ACTIVITY REPORTS8.4.6 SOCIAL SERVICE

Page 16

All Monetary Values Are $ DollarsSchedule E.001MAXCars © 2009 MAXIMUS, INC.

Report Output Prepared By MAXIMUS


Schedule E - Summary of Allocation Basis12/01/2009 01:41:18 PM



Allocation Basis: Allocation Source:Department

FINANCE

GENERAL CHECKS BY DEPT W/VARIOUS WEIGHTED COUNTY FINANCIAL RECORDS9.4.1 ACCTG/BUDGET

PAYROLL CHECKS BY DEPT W/VARIOUS WEIGHTED COUNTY FINANCIAL RECORDS9.4.2 PAYROLL

100% ALLOCATION TO INSURANCE FINANCE DIRECTOR/ PERSONAL ACTIVITY REPORTS9.4.3 RISK MGMNT

GENERAL AND PAYROLL CHECKS BY DEPARTMENT COUNTY FINANCIAL RECORDS9.4.4 DATA PROCESSING

INSURANCE

INSURANCE PREMIUMS BY BENEFITING DEPARTMENT INSURANCE WORKPAPERS/COUNTY FINANCIAL RECORDS10.4.1 RISK MANAGEMENT

BUILDING MAINTENANCE

USABLE SAUARE FOOTAGE OF OCCUPIED SPACE COUNTY MEASUREMNETS11.4.1 COURTHOUSE & ANNEX

USABLE SAUARE FOOTAGE OF OCCUPIED SPACE COUNTY MEASUREMNETS11.4.2 HEALTH & SOC SVCS

USABLE SAUARE FOOTAGE OF OCCUPIED SPACE COUNTY MEASUREMNETS11.4.3 212 RIVER DRIVE

USABLE SAUARE FOOTAGE OF OCCUPIED SPACE COUNTY MEASUREMNETS11.4.4 210 RIVER DRIVE

USABLE SAUARE FOOTAGE OF OCCUPIED SPACE COUNTY MEASUREMNETS11.4.5 USDA BLDG

DIRECT ALLOCATION TO BENEFITING DEPARTMENT MAINTENANCE DEPARTMENT11.4.6 SHELTER HOME

USABLE SAUARE FOOTAGE OF OCCUPIED SPACE COUNTY MEASUREMNETS11.4.7 WEST STREET

USABLE SAUARE FOOTAGE OF OCCUPIED SPACE COUNTY MEASUREMNETS11.4.8 PUBLIC SAFETY

DIRECT ALLOCATION TO BENEFITING DEPARTMENT MAINTENANCE DEPARTMENT11.4.9 UNIVERSITY CNTR

DIRECT ALLOCATION TO BENEFITING DEPARTMENT MAINTENANCE DEPARTMENT11.4.10 HIGHWAY

DIRECT ALLOCATION TO BENEFITING DEPARTMENT MAINTENANCE DEPARTMENT11.4.11 OTHER

COUNTY TREASURER

GENERAL RECEIPTS ISSUED BY DEPARTMENT COUNTY FIANACIAL RECORDS12.4.1 RECEIPTS

PAYROLL CHECKS BY DEPT W/VARIOUS WEIGHTED COUNTY FIANACIAL RECORDS12.4.2 PAYROLL

CENTRAL SERVICES

NUMBER OF TELEPHONE EXTENSIONS BY DEPARTMENT MARATHON COUNTY DEPARTMENT & EMPLOYEE LISTING13.4.1 SWITCHBOARD

PRINTING AND DUPLICATING CHARGES BY DEPARTMENT COUNTY FINANCIAL RECORDS13.4.2 COPY/PRINTING

NUMBER OF EMPLOYEES BY DEPARTMENT NOT BILLED COUNTY FINANCIAL RECORDS13.4.3 POSTAGE

POSTAGE CHARGES BY BENEFITING DEPARTMENT COUNTY FINANACIAL RECORDS13.4.4 BILLED POSTAGE

Page 17

All Monetary Values Are $ DollarsSchedule E.002MAXCars © 2009 MAXIMUS, INC.

Report Output Prepared By MAXIMUS


CENTRAL SERVICES COST ALLOCATION PLAN Fiscal 2008

BUILDING USE

© 2009 MAXIMUS, INC. Schedule 1.1

Marathon County owns and operates several buildings, including the Courthouse, the Health and Social Services Building, and the

Courthouse Annex. All central service departments identified in this plan, are located in the Courthouse.

The use charge of $533,949 (2% of $26,697,457) includes 2008 Courthouse and Courthouse Annex improvements of $93,262. The

use charge is allocated to benefiting departments based on usable square footage of occupied space.

The County purchased the Health and Social Services Building at a cost of $500,000 in 1978. A major renovation was completed in

1992 with subsequent outlay of $1,210,445. Additional improvements in the amount of $380,375 have been made to the facility. The

use charge of $41,826 (2% of $2,091,320) is allocated to Social Services, Child Support and other Departments based on usable

square footage of occupied space.

Ref.: 2 CFR 225, Attachment B, Section 15.


Schedule .2 - Costs To Be Allocated12/01/2009 01:41:25 PM



For Department BUILDING USE

1st Allocation TotalSub-Total2nd Allocation

Expenditures Per Financial Statement: 575,775 575,775

SPECIAL ACCOUNTING 425 425

Total Allocated Additions: 425 425 425

Total To Be Allocated: 575,775 425 576,200

Page 19

Schedule 1.2All Monetary Values Are $ Dollars

Report Output Prepared By MAXIMUSMAXCars © 2009 MAXIMUS, INC.

Total


Schedule .3 - Costs Allocated By Activity12/01/2009 01:41:26 PM



General & Admin COURTHOUSE HEALTH & SOC SVCS


Wages & Benefits

SALARIES & WAGES 0 0 0 0FRINGE BENEFITS 0 0 0 0

Other Expense & Cost

BLDG USE CHRG 575,775 0 533,949 41,826

Departmental Totals

Total Expenditures 575,775 0 533,949 41,826

Deductions

Total Deductions 0 0 0 0

Functional Cost 575,775 0 533,949 41,826

Allocation Step 1

1st Allocation 575,775 0 533,949 41,826

Allocation Step 2

Inbound- All Others 425 425 0 0Reallocate Admin Costs ( 425) 394 312nd Allocation 425 0 394 31

Total For 01 BUILDING USE

Total Allocated 576,200 0 534,343 41,857

Page 20

Schedule 1.3

All Monetary Values Are $ Dollars


* - Indicates Disallowed Expenditure


Schedule .4 - Detail Activity Allocations12/01/2009 01:41:28 PM




Activity - COURTHOUSE

Receiving Department Allocation Units Allocation Step1Direct BilledGross AllocationAllocation Percentage Total AllocationAllocation Step2

PERSONNEL 3,269 1.6710 8,922 8,922 7 8,929

COUNTY CLERK 2,400 1.2268 6,551 6,551 5 6,556

CORPORATION COUNSEL 3,016 1.5417 8,232 8,232 6 8,238

COUNTY ADMINISTRATOR 1,176 0.6011 3,210 3,210 2 3,212

FINANCE 1,728 0.8833 4,716 4,716 3 4,719

INSURANCE 378 0.1932 1,032 1,032 1 1,033

BUILDING MAINTENANCE 463 0.2367 1,264 1,264 1 1,265

COUNTY TREASURER 1,014 0.5183 2,768 2,768 2 2,770

CENTRAL SERVICES 2,045 1.0454 5,582 5,582 4 5,586

CLERK OF COURTS 8,953 4.5766 24,437 24,437 18 24,455

JUDICAL 19,844 10.1438 54,163 54,163 40 54,203

FAMILY COURT COMMISSIONER 576 0.2944 1,572 1,572 1 1,573

DISTRICT ATTORNEY 4,920 2.5150 13,429 13,429 10 13,439

VICTIM/WITNESS 1,613 0.8245 4,403 4,403 3 4,406

SHERIFF 14,284 7.3017 38,987 38,987 29 39,016

CORRECTIONS 109,320 55.8820 298,379 298,379 220 298,599

EMERGENCY GOVERNMENT 469 0.2397 1,280 1,280 1 1,281

REGISTER OF DEEDS 4,376 2.2369 11,944 11,944 9 11,953

OTHER 15,783 8.0679 43,078 43,078 32 43,110

SubTotal 195,627 100.0000 533,949 533,949 394 534,343

TOTAL 195,627 100.0000 533,949 533,949 394 534,343

Allocation Basis: From import - To be updated

Allocation Source: From import - To be updated

Page 21

Schedule 1.4.1All Monetary Values Are $ Dollars







Activity - HEALTH & SOC SVCS


CHILD SUPPORT 1,893 6.7156 2,809 2,809 2 2,811

SOCIAL SVCS - ADMIN 21,594 76.6071 32,042 32,042 24 32,066

CHILDRENS COURT 1,174 4.1649 1,742 1,742 1 1,743

OTHER 3,527 12.5124 5,233 5,233 4 5,237

SubTotal 28,188 100.0000 41,826 41,826 31 41,857

TOTAL 28,188 100.0000 41,826 41,826 31 41,857

Allocation Basis: From import - To be updated

Allocation Source: From import - To be updated

Page 22



Total


Schedule .5 - Allocation Summary12/01/2009 01:41:31 PM



HEALTH & SOC SVCSCOURTHOUSE


Receiving Department

PERSONNEL 8,929 8,929 0COUNTY CLERK 6,556 6,556 0CORPORATION COUNSEL 8,238 8,238 0COUNTY ADMINISTRATOR 3,212 3,212 0FINANCE 4,719 4,719 0INSURANCE 1,033 1,033 0BUILDING MAINTENANCE 1,265 1,265 0COUNTY TREASURER 2,770 2,770 0CENTRAL SERVICES 5,586 5,586 0CHILD SUPPORT 2,811 0 2,811SOCIAL SVCS - ADMIN 32,066 0 32,066CHILDRENS COURT 1,743 0 1,743CLERK OF COURTS 24,455 24,455 0JUDICAL 54,203 54,203 0FAMILY COURT 1,573 1,573 0DISTRICT ATTORNEY 13,439 13,439 0VICTIM/WITNESS 4,406 4,406 0SHERIFF 39,016 39,016 0CORRECTIONS 298,599 298,599 0EMERGENCY 1,281 1,281 0REGISTER OF DEEDS 11,953 11,953 0OTHER 48,347 43,110 5,237

Direct Billed 0 0 0

Total 576,200 534,343 41,857

Page 23





EQUIPMENT USE


Furniture and equipment used by central service departments was identified from the December 31, 2008, Fixed Asset Inventory

records. The total amount of the equipment identified was $1,983,085. The use charge of $132,271 (6.67% of $1,983,085) is

allocated to the central service departments based on departmental furniture and equipment inventory costs.






For Department EQUIPMENT USE


Expenditures Per Financial Statement: 0 0



EQUIP USE CHRG 132,271

Total Departmental Cost Adjustments: 132,271 132,271


Page 25



Total





General & Admin EQUIPMENT


Wages & Benefits

SALARIES & WAGES 0 0 0FRINGE BENEFITS 0 0 0

Departmental Totals

Total Expenditures 0 0 0

Deductions

Total Deductions 0 0 0

Cost Adjustments

EQUIP USE CHRG 132,271 0 132,271

Functional Cost 132,271 0 132,271

Allocation Step 1

1st Allocation 132,271 0 132,271

Allocation Step 2

Inbound- All Others 425 425 0Reallocate Admin Costs ( 425) 4252nd Allocation 425 0 425

Total For 02 EQUIPMENT USE

Total Allocated 132,696 0 132,696

Page 26

Schedule 2.3









Activity - EQUIPMENT


PERSONNEL 14,203 0.7162 947 947 3 950

COUNTY CLERK 827,364 41.7211 55,185 55,185 178 55,363

CORPORATION COUNSEL 28,602 1.4423 1,908 1,908 6 1,914

COUNTY ADMINISTRATOR 53,141 2.6797 3,544 3,544 11 3,555

FINANCE 127,417 6.4252 8,499 8,499 27 8,526

BUILDING MAINTENANCE 685,832 34.5841 45,745 45,745 147 45,892



SubTotal 1,983,085 100.0000 132,271 132,271 425 132,696

TOTAL 1,983,085 100.0000 132,271 132,271 425 132,696

Allocation Basis: COST OF EQUIPMENT BY DEPARTMENT

Allocation Source: FIXED ASSET INVENTORY

Page 27



Total





EQUIPMENT



PERSONNEL 950 950COUNTY CLERK 55,363 55,363CORPORATION COUNSEL 1,914 1,914COUNTY ADMINISTRATOR 3,555 3,555FINANCE 8,526 8,526BUILDING MAINTENANCE 45,892 45,892COUNTY TREASURER 4,110 4,110CENTRAL SERVICES 12,386 12,386

Direct Billed 0 0

Total 132,696 132,696

Page 28





SPECIAL ACCOUNTING


Marathon County receives an annual audit of its operations and engages the services of MAXIMUS to prepare an indirect cost

allocation plan. The firm which performed the audit provided information on the amount of the fee which represents time spent on

various departments. The fees paid for Special Accounting services have been identified and are allocated to departments as

follows:

• General Audit: Costs are allocated to departments not direct charged based on the value of audit services during 2008.

• Department Audit: Costs are allocated to departments based on the costs of audit services received as analyzed by the

Finance Department. Credit has been given for the previously billed amounts.

• Cost Allocation Plan: Costs of this service are allocated to departments based on the percent of consultant effort

expended by department.

• Banking Services: Cost related to consulting services regarding assisting the County in evaluating banking services are

allocated to the benefiting department.

Ref.: 2 CFR 225, Attachment B, Section 5 and 36.





For Department SPECIAL ACCOUNTING






Page 30



Total





General & Admin GENERAL AUDIT DEPT AUDIT


COST STUDY

Wages & Benefits

SALARIES & WAGES 0 0 0 0 0FRINGE BENEFITS 0 0 0 0 0


ACCTG/AUDIT FEES 65,413 0 8,647 48,266 8,500

Departmental Totals

Total Expenditures 65,413 0 8,647 48,266 8,500

Deductions

Total Deductions 0 0 0 0 0

Functional Cost 65,413 0 8,647 48,266 8,500

Allocation Step 1

1st Allocation 65,413 0 8,647 48,266 8,500

Allocation Step 2

Inbound- All Others 425 425 0 0 0Reallocate Admin Costs ( 425) 56 314 552nd Allocation 425 0 56 314 55

Total For 03 SPECIAL ACCOUNTING

Total Allocated 65,838 0 8,703 48,580 8,555

Page 31

Schedule 3.3









Activity - GENERAL AUDIT


PERSONNEL 229.45 0.9167 79 79 1 80

COUNTY CLERK 206.35 0.8244 71 71 71

CORPORATION COUNSEL 151.38 0.6048 52 52 52

COUNTY ADMINISTRATOR 730.35 2.9179 252 252 2 254

FINANCE 161.33 0.6445 56 56 56

BUILDING MAINTENANCE 636.36 2.5424 220 220 1 221

COUNTY TREASURER 169.31 0.6764 58 58 58

SHELTER HOME 288.97 1.1545 100 100 1 101

CLERK OF COURTS 792.34 3.1656 274 274 2 276

DISTRICT ATTORNEY 208.24 0.8320 72 72 72

VICTIM/WITNESS 518.36 2.0710 179 179 1 180

SHERIFF 7,023.36 28.0597 2,428 2,428 17 2,445

CORRECTIONS 1,371.04 5.4776 474 474 3 477

EMERGENCY GOVERNMENT 61.36 0.2451 21 21 21

PLANNING 3,733.38 14.9156 1,290 1,290 8 1,298

ZONING 227.19 0.9077 78 78 1 79

PARKS 3,144.71 12.5637 1,086 1,086 7 1,093

LAND CONSERVATION 258.22 1.0316 89 89 1 90

UW EXTENSION 110.31 0.4407 38 38 38

VETERANS 61.14 0.2443 21 21 21

REGISTER OF DEEDS 192.79 0.7702 67 67 67

OTHER 4,754.11 18.9936 1,642 1,642 11 1,653

SubTotal 25,030.05 100.0000 8,647 8,647 56 8,703

TOTAL 25,030.05 100.0000 8,647 8,647 56 8,703

Allocation Basis: AUDIT FEES BY DEPARTMENT NOT BILLED

Allocation Source: COUNTY FINANCIAL RECORDS

Page 32








Activity - DEPT AUDIT


CHILD SUPPORT 776.93 1.6098 777 -777 5 5

SOCIAL SVCS - ADMIN 13,306.07 27.5695 13,308 -13,306 2 87 89

HEALTH DEPARTMENT 5,372.91 11.1324 5,373 -5,373 35 35

COMMISSION ON AGING 4,743.58 9.8285 4,744 -4,744 31 31

EMPLOYMENT & TRAINING JTPA 7,001.61 14.5070 7,002 -7,002 46 46

SOLID WASTE 1,522.40 3.1543 1,522 -1,522 10 10

HIGHWAY 9,421.79 19.5215 9,422 -9,422 61 61

AIRPORT 4,992.00 10.3432 4,992 -4,992 32 32

LIBRARY 1,126.38 2.3338 1,126 -1,126 7 7

SubTotal 48,263.67 100.0000 48,266 -48,264 2 314 316

Direct Billed 48,264 48,264 48,264

TOTAL 48,263.67 100.0000 48,266 48,266 314 48,580

Allocation Basis: AUDIT FEES BY DEPARTMENT BILLED


Page 33








Activity - COST STUDY


BUILDING USE 5.000 5.0000 425 425 425

EQUIPMENT USE 5.000 5.0000 425 425 425

SPECIAL ACCOUNTING 5.000 5.0000 425 425 425

DATA PROCESSING 10.000 10.0000 850 850 6 856

PERSONNEL 5.000 5.0000 425 425 3 428

COUNTY CLERK 5.000 5.0000 425 425 3 428

CORPORATION COUNSEL 5.000 5.0000 425 425 3 428

COUNTY ADMINISTRATOR 5.000 5.0000 425 425 3 428

FINANCE 10.000 10.0000 850 850 6 856

INSURANCE 5.000 5.0000 425 425 3 428


COUNTY TREASURER 5.000 5.0000 425 425 3 428

CENTRAL SERVICES 5.000 5.0000 425 425 3 428

CHILD SUPPORT 1.250 1.2500 106 106 1 107

SOCIAL SVCS - ADMIN 1.250 1.2500 106 106 1 107

SOCIAL SVCS - INC MAINT 1.250 1.2500 106 106 1 107

SOCIAL SVCS - SERVICES 1.250 1.2500 106 106 1 107

HEALTH DEPARTMENT 1.250 1.2500 106 106 1 107

NCHCC 1.250 1.2500 106 106 1 107

SHELTER HOME 1.250 1.2500 106 106 1 107

EMPLOYMENT & TRAINING JTPA 1.250 1.2500 106 106 1 107

OTHER 15.000 15.0000 1,277 1,277 11 1,288

SubTotal 100.000 100.0000 8,500 8,500 55 8,555

TOTAL 100.000 100.0000 8,500 8,500 55 8,555

Allocation Basis: PERCENT OF CONSULTANT'S EFFORT EXPENDED BY DEPARTMENT

Allocation Source: CONSULTANT'S TIME RECORDS

Page 34



Total





COST STUDYDEPT AUDITGENERAL AUDIT



BUILDING USE 425 0 0 425EQUIPMENT USE 425 0 0 425SPECIAL ACCOUNTING 425 0 0 425DATA PROCESSING 856 0 0 856PERSONNEL 508 80 0 428COUNTY CLERK 499 71 0 428CORPORATION COUNSEL 480 52 0 428COUNTY ADMINISTRATOR 682 254 0 428FINANCE 912 56 0 856INSURANCE 428 0 0 428BUILDING MAINTENANCE 649 221 0 428COUNTY TREASURER 486 58 0 428CENTRAL SERVICES 428 0 0 428CHILD SUPPORT 112 0 5 107SOCIAL SVCS - ADMIN 196 0 89 107SOCIAL SVCS - INC MAINT 107 0 0 107SOCIAL SVCS - SERVICES 107 0 0 107HEALTH DEPARTMENT 142 0 35 107NCHCC 107 0 0 107COMMISSION ON AGING 31 0 31 0SHELTER HOME 208 101 0 107EMPLOYMENT & TRAINING 153 0 46 107CLERK OF COURTS 276 276 0 0DISTRICT ATTORNEY 72 72 0 0VICTIM/WITNESS 180 180 0 0SHERIFF 2,445 2,445 0 0CORRECTIONS 477 477 0 0EMERGENCY 21 21 0 0PLANNING 1,298 1,298 0 0ZONING 79 79 0 0SOLID WASTE 10 0 10 0PARKS 1,093 1,093 0 0LAND CONSERVATION 90 90 0 0HIGHWAY 61 0 61 0

Page 35



Total





COST STUDYDEPT AUDITGENERAL AUDIT



AIRPORT 32 0 32 0UW EXTENSION 38 38 0 0LIBRARY 7 0 7 0VETERANS 21 21 0 0REGISTER OF DEEDS 67 67 0 0OTHER 2,941 1,653 0 1,288

Direct Billed 48,264 0 48,264 0

Total 65,838 8,703 48,580 8,555

Page 36





DATA PROCESSING


Marathon County receives data processing services from the City/County Data Center Commission. Marathon County's share of

operating expenses for 2008 was $1,323,809, including equipment of $0.

Computer processing and production costs charged to the County are allocated to benefiting departments based on the number of

hours of work as per the Data Center Commission’s 2008 annual “Type of Work Distribution in Hours by Department/User” summary

report.






For Department DATA PROCESSING


Expenditures Per Financial Statement: 1,323,809 1,323,809

SPECIAL ACCOUNTING 850 6 856 CORPORATION COUNSEL 9,082 9,082 COUNTY ADMINISTRATOR 12,938 12,938 INSURANCE 2,253 2,253 CENTRAL SERVICES 6,118 6,118

Total Allocated Additions: 850 30,397 31,247 31,247

Total To Be Allocated: 1,324,659 30,397 1,355,056

Page 38



Total





General & Admin DATA PROCESSING


Wages & Benefits

SALARIES & WAGES 0 0 0FRINGE BENEFITS 0 0 0


D.P. CHARGES/FEES 1,323,809 0 1,323,809

Departmental Totals

Total Expenditures 1,323,809 0 1,323,809

Deductions


Functional Cost 1,323,809 0 1,323,809

Allocation Step 1

Inbound- All Others 850 850 0Reallocate Admin Costs ( 850) 8501st Allocation 1,324,659 0 1,324,659

Allocation Step 2

Inbound- All Others 30,397 30,397 0Reallocate Admin Costs ( 30,397) 30,3972nd Allocation 30,397 0 30,397

Total For 04 DATA PROCESSING

Total Allocated 1,355,056 0 1,355,056

Page 39

Schedule 4.3









Activity - DATA PROCESSING


PERSONNEL 181.86 1.0012 13,263 13,263 304 13,567

COUNTY CLERK 309.53 1.7041 22,573 22,573 518 23,091

CORPORATION COUNSEL 46.71 0.2572 3,406 3,406 78 3,484

COUNTY ADMINISTRATOR 51.07 0.2812 3,724 3,724 85 3,809

FINANCE 1,283.60 7.0667 93,610 93,610 2,148 95,758

INSURANCE 65.39 0.3600 4,769 4,769 109 4,878

BUILDING MAINTENANCE 168.16 0.9258 12,263 12,263 281 12,544

COUNTY TREASURER 204.28 1.1246 14,898 14,898 342 15,240

SOCIAL SVCS - ADMIN 3,611.64 19.8834 263,387 263,387 6,044 269,431

HEALTH DEPARTMENT 1,487.26 8.1879 108,462 108,462 2,489 110,951

NCHCC 54.81 0.3017 3,997 3,997 92 4,089

ADRC 1,273.63 7.0118 92,883 92,883 2,131 95,014

SHELTER HOME 129.54 0.7132 9,447 9,447 217 9,664

EMPLOYMENT & TRAINING JTPA 238.53 1.3132 17,395 17,395 399 17,794

CLERK OF COURTS 95.91 0.5280 6,994 6,994 161 7,155

JUDICAL 4.36 0.0240 318 318 7 325

DISTRICT ATTORNEY 124.56 0.6857 9,084 9,084 208 9,292

SHERIFF 3,995.93 21.9991 291,412 291,412 6,688 298,100

CORRECTIONS 7.47 0.0411 545 545 13 558

PLANNING 777.88 4.2825 56,729 56,729 1,302 58,031

SOLID WASTE 29.27 0.1611 2,135 2,135 49 2,184

PARKS 213.62 1.1761 15,579 15,579 357 15,936

FORESTERY 3.74 0.0206 273 273 6 279

LAND CONSERVATION 9.96 0.0548 726 726 17 743

HIGHWAY 219.85 1.2104 16,033 16,033 368 16,401

UW EXTENSION 308.29 1.6973 22,483 22,483 516 22,999

LIBRARY 260.95 1.4366 19,030 19,030 437 19,467

VETERANS 56.68 0.3120 4,134 4,134 95 4,229

REGISTER OF DEEDS 549.31 3.0242 40,060 40,060 919 40,979

OTHER 2,400.29 13.2145 175,047 175,047 4,017 179,064

SubTotal 18,164.08 100.0000 1,324,659 1,324,659 30,397 1,355,056

Page 40









Receiving Department Allocation Units Total Alloc - Step1Direct BilledGross AllocationAllocation Percentage Total AllocationTotal Alloc - Step2

TOTAL 18,164.08 100.0000 1,324,659 1,324,659 30,397 1,355,056

Allocation Basis: WORK DSITRIBUTION IN HOURS BY DEPARTRMENT

Allocation Source: CITY/COUNTY DATA CENTER COMMISSION

Page 41



Total





DATA PROCESSING



PERSONNEL 13,567 13,567COUNTY CLERK 23,091 23,091CORPORATION COUNSEL 3,484 3,484COUNTY ADMINISTRATOR 3,809 3,809FINANCE 95,758 95,758INSURANCE 4,878 4,878BUILDING MAINTENANCE 12,544 12,544COUNTY TREASURER 15,240 15,240SOCIAL SVCS - ADMIN 269,431 269,431HEALTH DEPARTMENT 110,951 110,951NCHCC 4,089 4,089ADRC 95,014 95,014SHELTER HOME 9,664 9,664EMPLOYMENT & TRAINING 17,794 17,794CLERK OF COURTS 7,155 7,155JUDICAL 325 325DISTRICT ATTORNEY 9,292 9,292SHERIFF 298,100 298,100CORRECTIONS 558 558PLANNING 58,031 58,031SOLID WASTE 2,184 2,184PARKS 15,936 15,936FORESTERY 279 279LAND CONSERVATION 743 743HIGHWAY 16,401 16,401UW EXTENSION 22,999 22,999LIBRARY 19,467 19,467VETERANS 4,229 4,229REGISTER OF DEEDS 40,979 40,979OTHER 179,064 179,064

Page 42



Total





DATA PROCESSING



Direct Billed 0 0

Total 1,355,056 1,355,056

Page 43





PERSONNEL


The Marathon County Personnel Department provides employment services, job and pay classification, labor relations, salary

negotiations, and employee training services for the various County departments.

Costs are accumulated for County-related services based on the functions identified in the Accounting records. For plan purposes,

the service function has been identified as "Personnel Administration," with the applicable costs allocated based on the number of

employees by department.

Legal fees for contract negotiations and other labor related matters as well as specific fees such as physicals and other medical

costs are allocated based on costs incurred by benefiting department.

Ref.: 2 CFR 225, Attachment B, Sections 11, 17 and 33.





For Department PERSONNEL



BUILDING USE 8,922 7 8,929 EQUIPMENT USE 947 3 950 SPECIAL ACCOUNTING 504 4 508 DATA PROCESSING 13,263 304 13,567 PERSONNEL 2,819 2,819 CORPORATION COUNSEL 15,137 15,137 COUNTY ADMINISTRATOR 13,507 13,507 FINANCE 6,339 6,339 INSURANCE 2,324 2,324 BUILDING MAINTENANCE 25,630 25,630 COUNTY TREASURER 471 471 CENTRAL SERVICES 5,969 5,969

Total Allocated Additions: 23,636 72,514 96,150 96,150

Total To Be Allocated: 488,847 72,514 561,361

Page 45



Total





General & Admin PERSONNEL ADMIN PERSONNEL SPECIFIC


Wages & Benefits

SALARIES & WAGES 231,525 0 231,525 0FRINGE BENEFITS 101,904 0 101,904 0


OTHER PROF SVCS 26,183 0 2,463 23,720LEGAL FEES 16,326 0 1,050 15,276MEDICAL/DENTAL 9,230 0 372 8,858PROF SVCS-TRAINING 21,036 0 21,036 0ADVERTISING 7,315 0 0 7,315PRINTING 7,891 0 7,891 0TRAVEL & TRAINING 6,386 0 6,386 0SUNDRY R/M 5,173 0 5,173 0OFFICE SUPPLIES 1,825 0 1,825 0TESTING 12,875 0 12,875 0BOOKS 1,918 0 1,918 0PAPER/FORMS 1,590 0 1,590 0DUES/SUBS 405 0 405 0PHOTO SUPPLIES 0 0 0 0RECREATION SUPPLIES 951 0 951 0MGMNT TRAIN ED-SVCS ( 250) 0 ( 250) 0RETIRE RECOG 12,928 0 12,928 0

Departmental Totals

Total Expenditures 465,211 0 410,042 55,169

Deductions


Functional Cost 465,211 0 410,042 55,169

Allocation Step 1

Inbound- All Others 23,636 0 23,636 01st Allocation 488,847 0 433,678 55,169

Page 46

Schedule 5.3




Total





General & Admin PERSONNEL ADMIN PERSONNEL SPECIFIC


Allocation Step 2

Inbound- All Others 72,514 0 72,514 02nd Allocation 72,514 0 72,514 0

Total For 05 PERSONNEL

Total Allocated 561,361 0 506,192 55,169

Page 47

Schedule 5.3








Activity - PERSONNEL ADMIN


PERSONNEL 6 0.6501 2,819 2,819 2,819

COUNTY CLERK 4 0.4334 1,879 1,879 316 2,195

CORPORATION COUNSEL 8 0.8667 3,759 3,759 633 4,392

COUNTY ADMINISTRATOR 6 0.6501 2,819 2,819 474 3,293

FINANCE 7 0.7584 3,289 3,289 554 3,843

INSURANCE 2 0.2167 940 940 158 1,098

BUILDING MAINTENANCE 29 3.1419 13,626 13,626 2,293 15,919

COUNTY TREASURER 7 0.7584 3,289 3,289 554 3,843

CENTRAL SERVICES 1 0.1083 470 470 79 549

CHILD SUPPORT 16 1.7335 7,518 7,518 1,265 8,783

SOCIAL SVCS - ADMIN 11 1.1918 5,168 5,168 870 6,038

SOCIAL SVCS - INC MAINT 28 3.0336 13,156 13,156 2,214 15,370

SOCIAL SVCS - SERVICES 58 6.2839 27,252 27,252 4,586 31,838

HEALTH DEPARTMENT 52 5.6338 24,433 24,433 4,112 28,545

ADRC 18 1.9502 8,457 8,457 1,423 9,880

COMMISSION ON AGING 30 3.2503 14,096 14,096 2,372 16,468

NUTRITION 23 2.4919 10,807 10,807 1,819 12,626

SENIOR AIDES 70 7.5840 32,890 32,890 5,535 38,425

SHELTER HOME 27 2.9252 12,686 12,686 2,135 14,821

EMPLOYMENT & TRAINING JTPA 21 2.2752 9,867 9,867 1,661 11,528

CLERK OF COURTS 37 4.0087 17,385 17,385 2,926 20,311

DISTRICT ATTORNEY 10 1.0834 4,699 4,699 791 5,490

VICTIM/WITNESS 4 0.4334 1,879 1,879 316 2,195

SHERIFF 121 13.1094 56,852 56,852 9,570 66,422

CORRECTIONS 46 4.9837 21,613 21,613 3,638 25,251

EMERGENCY GOVERNMENT 2 0.2167 940 940 158 1,098

DRUG AWARNESS 1 0.1083 470 470 79 549

PLANNING 10 1.0834 4,699 4,699 791 5,490

ZONING 14 1.5168 6,578 6,578 1,107 7,685

SOLID WASTE 4 0.4334 1,879 1,879 316 2,195

PARKS 53 5.7421 24,902 24,902 4,191 29,093

Page 48








Activity - PERSONNEL ADMIN


FORESTERY 1 0.1083 470 470 79 549

LAND CONSERVATION 8 0.8667 3,759 3,759 633 4,392

HIGHWAY 79 8.5590 37,119 37,119 6,247 43,366

AIRPORT 25 2.7086 11,746 11,746 1,977 13,723

UW EXTENSION 5 0.5417 2,349 2,349 395 2,744

LIBRARY 60 6.5005 28,191 28,191 4,745 32,936

VETERANS 3 0.3250 1,410 1,410 237 1,647

REGISTER OF DEEDS 10 1.0834 4,699 4,699 791 5,490

OTHER 6 0.6501 2,819 2,819 474 3,293

SubTotal 923 100.0000 433,678 433,678 72,514 506,192

TOTAL 923 100.0000 433,678 433,678 72,514 506,192

Allocation Basis: NUMBER OF EMPLOYEES BY DEPARTMENT

Allocation Source: COUNTY PERSONNEL RECORDS

Page 49








Activity - PERSONNEL SPECIFIC


CORPORATION COUNSEL 1,082.56 1.9623 1,083 1,083 1,083

BUILDING MAINTENANCE 524.86 0.9514 525 525 525

COUNTY TREASURER 720.00 1.3051 720 720 720

SOCIAL SVCS - ADMIN 9,201.25 16.6784 9,201 9,201 9,201

HEALTH DEPARTMENT 1,365.81 2.4757 1,366 1,366 1,366

ADRC 6,784.08 12.2970 6,784 6,784 6,784

SENIOR AIDES 60.50 0.1097 61 61 61

EMPLOYMENT & TRAINING JTPA 723.39 1.3112 723 723 723

CLERK OF COURTS 370.47 0.6715 370 370 370

SHERIFF 29,317.48 53.1417 29,318 29,318 29,318

PLANNING 360.00 0.6525 360 360 360

PARKS 651.02 1.1801 651 651 651

HIGHWAY 3,496.16 6.3372 3,496 3,496 3,496

AIRPORT 460.00 0.8338 460 460 460

LIBRARY 51.00 0.0924 51 51 51

SubTotal 55,168.58 100.0000 55,169 55,169 55,169

TOTAL 55,168.58 100.0000 55,169 55,169 55,169

Allocation Basis: LEGAL FEES AND SERVICES COSTS BY BENEFITING DEPARTMENT

Allocation Source: COUNTY FIANACIAL RECORDS

Page 50



Total





PERSONNEL SPECIFICPERSONNEL ADMIN



PERSONNEL 2,819 2,819 0COUNTY CLERK 2,195 2,195 0CORPORATION COUNSEL 5,475 4,392 1,083COUNTY ADMINISTRATOR 3,293 3,293 0FINANCE 3,843 3,843 0INSURANCE 1,098 1,098 0BUILDING MAINTENANCE 16,444 15,919 525COUNTY TREASURER 4,563 3,843 720CENTRAL SERVICES 549 549 0CHILD SUPPORT 8,783 8,783 0SOCIAL SVCS - ADMIN 15,239 6,038 9,201SOCIAL SVCS - INC MAINT 15,370 15,370 0SOCIAL SVCS - SERVICES 31,838 31,838 0HEALTH DEPARTMENT 29,911 28,545 1,366ADRC 16,664 9,880 6,784COMMISSION ON AGING 16,468 16,468 0NUTRITION 12,626 12,626 0SENIOR AIDES 38,486 38,425 61SHELTER HOME 14,821 14,821 0EMPLOYMENT & TRAINING 12,251 11,528 723CLERK OF COURTS 20,681 20,311 370DISTRICT ATTORNEY 5,490 5,490 0VICTIM/WITNESS 2,195 2,195 0SHERIFF 95,740 66,422 29,318CORRECTIONS 25,251 25,251 0EMERGENCY 1,098 1,098 0DRUG AWARNESS 549 549 0PLANNING 5,850 5,490 360ZONING 7,685 7,685 0SOLID WASTE 2,195 2,195 0PARKS 29,744 29,093 651FORESTERY 549 549 0LAND CONSERVATION 4,392 4,392 0HIGHWAY 46,862 43,366 3,496

Page 51



Total





PERSONNEL SPECIFICPERSONNEL ADMIN



AIRPORT 14,183 13,723 460UW EXTENSION 2,744 2,744 0LIBRARY 32,987 32,936 51VETERANS 1,647 1,647 0REGISTER OF DEEDS 5,490 5,490 0OTHER 3,293 3,293 0

Direct Billed 0 0 0

Total 561,361 506,192 55,169

Page 52





COUNTY CLERK


The Marathon County Clerk performs the normal functions associated with that office, including acting as the clerk at all County

Board meetings and issuing various types of licenses. These are classified as “General Government” activities and related costs are

excluded from further allocation.

The County Clerk's Office also oversees the activities of the Central Services Department, including the Switchboard, Print Shop, and

Mail Room. Costs are allocated directly to the Central Services Department for further allocation.

Ref.: 2 CFR 225, Attachment B, Sections 10, 11, 23, and 35.





For Department COUNTY CLERK



BUILDING USE 6,551 5 6,556 EQUIPMENT USE 55,185 178 55,363 SPECIAL ACCOUNTING 496 3 499 DATA PROCESSING 22,573 518 23,091 PERSONNEL 1,879 316 2,195 CORPORATION COUNSEL 6,055 6,055 COUNTY ADMINISTRATOR 15,892 15,892 FINANCE 2,953 2,953 INSURANCE 1,732 1,732 BUILDING MAINTENANCE 18,817 18,817 COUNTY TREASURER 4,416 4,416 CENTRAL SERVICES 4,077 4,077



Page 54



Total





General & Admin CENTRAL SERVICES GENERAL GOVT


Wages & Benefits

SALARIES & WAGES 163,988 93,572 7,494 62,922FRINGE BENEFITS 84,198 48,043 3,848 32,307


PAPER/FORMS 9,366 5,344 428 3,594MACHINES/EQUIP 65,288 37,253 2,984 25,051PRINTING 51,200 0 0 51,200LEGAL NOTICES 15,199 0 0 15,199TAX DEED COSTS ( 1,626) 0 0 ( 1,626)TRAVEL & TRAINING 2,564 1,463 117 984OFFICE SUPPLIES 9,288 5,300 424 3,564MAPS 44 0 0 44DUES/SUBS 20 11 1 8BOOKS 0 0 0 0OTHER PROF SVCS 21,239 0 0 21,239

Departmental Totals

Total Expenditures 420,768 190,986 15,296 214,486

Deductions


Functional Cost 420,768 190,986 15,296 214,486

Allocation Step 1

Inbound- All Others 86,684 86,684 0 0Reallocate Admin Costs ( 277,670) 18,484 259,186Unallocated Costs ( 473,672) 0 0 ( 473,672)1st Allocation 33,780 0 33,780 0

Allocation Step 2

Inbound- All Others 54,962 54,962 0 0Reallocate Admin Costs ( 54,962) 3,659 51,303Unallocated Costs ( 51,303) 0 0 ( 51,303)2nd Allocation 3,659 0 3,659 0

Page 55

Schedule 6.3




Total





General & Admin CENTRAL SERVICES GENERAL GOVT


Total For 06 COUNTY CLERK

Total Allocated 37,439 0 37,439 0

Page 56

Schedule 6.3








Activity - CENTRAL SERVICES


CENTRAL SERVICES 100 100.0000 33,780 33,780 3,659 37,439

SubTotal 100 100.0000 33,780 33,780 3,659 37,439

TOTAL 100 100.0000 33,780 33,780 3,659 37,439

Allocation Basis: DIRECT ALLOCATION TO BENEFITING DEPARTMENT

Allocation Source: COUNTY CLERK/PERSONAL ACTIVITY REPORTS

Page 57



Total





CENTRAL SERVICES



CENTRAL SERVICES 37,439 37,439

Direct Billed 0 0

Total 37,439 37,439

Page 58





CORPORATION COUNSEL


The County-employed Corporation Counsel and staff provide legal support and services for the Social Services Department, Child

Support Program, and other County departments. Social Services, Child Support, Central Wisconsin Airport, Solid Waste, and

miscellaneous departments are direct billed for services provided.

Departmental costs are allocated to departments by function as follows:

• Child Support: Costs are allocated based on direct billed amounts. Credit is given for previously billed amounts.

• Social Services: Costs associated with direct legal support to the Child Support Program have been identified and

allocated based on direct effort. Credit is given for previously billed amounts.

• Corporation Counsel: Costs associated to general legal support for County departments are allocated based on an

analysis of legal staff effort expended. Time spent providing legal services to the County Board have been allocated to

“Other Departments” and is effectively removed from further allocation. Credit is given for previously billed amounts.

• Collections: The County created a position to assist in the collection of miscellaneous monies owed. The costs

associated with this activity have been identified and are allocated based on direct effort by benefiting department.

Ref.: 2 CFR 225, Attachment B, Sections 11, 14 and 23.





For Department CORPORATION COUNSEL



AUDIT ADJ - OPS 5,043 AUDIT ADJ - PERS SVC 50,989

Total Deductions: 56,032 56,032

BUILDING USE 8,232 6 8,238 EQUIPMENT USE 1,908 6 1,914 SPECIAL ACCOUNTING 477 3 480 DATA PROCESSING 3,406 78 3,484 PERSONNEL 4,842 633 5,475 COUNTY ADMINISTRATOR 9,893 9,893 FINANCE 2,945 2,945 INSURANCE 1,864 1,864 BUILDING MAINTENANCE 8,673 8,673 COUNTY TREASURER 464 464 CENTRAL SERVICES 7,513 7,513



Page 60



Total





General & Admin CHILD SUPPORT SOCIAL SERVICES


CORP COUNSEL

Wages & Benefits

SALARIES & WAGES 329,828 35,024 36,061 52,775 171,801FRINGE BENEFITS 157,974 16,777 17,267 25,276 82,288


EXPENSES 19,011 0 5,538 3,956 7,959AUDIT ADJ - OPS ( 5,043) ( 5,043) 0 0 0*AUDIT ADJ - PERS SVC ( 50,989) ( 50,989) 0 0 0*

Departmental Totals

Total Expenditures 450,781 ( 4,231) 58,866 82,007 262,048

Deductions

Total Deductions 56,032 56,032 0 0 0

Functional Cost 506,813 51,801 58,866 82,007 262,048

Allocation Step 1

Inbound- All Others 18,865 18,865 0 0 0Reallocate Admin Costs ( 70,666) 9,142 12,736 40,6981st Allocation 525,678 0 68,008 94,743 302,746

Allocation Step 2

Inbound- All Others 32,078 32,078 0 0 0Reallocate Admin Costs ( 32,078) 4,150 5,781 18,4752nd Allocation 32,078 0 4,150 5,781 18,475

Total For 07 CORPORATION COUNSEL

Total Allocated 557,756 0 72,158 100,524 321,221

Page 61

Schedule 7.3




COLLECTION






Wages & Benefits

SALARIES & WAGES 34,167FRINGE BENEFITS 16,366


EXPENSES 1,558AUDIT ADJ - OPS 0*AUDIT ADJ - PERS SVC 0*

Departmental Totals

Total Expenditures 52,091

Deductions

Total Deductions 0

Functional Cost 52,091

Allocation Step 1

Inbound- All Others 0Reallocate Admin Costs 8,0901st Allocation 60,181

Allocation Step 2

Inbound- All Others 0Reallocate Admin Costs 3,6722nd Allocation 3,672

Total For 07 CORPORATION COUNSEL

Total Allocated 63,853

Page 62

Schedule 7.3








Activity - CHILD SUPPORT


CHILD SUPPORT 100 100.0000 68,008 -55,445 12,563 4,150 16,713

SubTotal 100 100.0000 68,008 -55,445 12,563 4,150 16,713

Direct Billed 55,445 55,445 55,445

TOTAL 100 100.0000 68,008 68,008 4,150 72,158

Allocation Basis: 100% ALLOCATION TO CHILD SUPPORT

Allocation Source: MONTHLY CHILD SUPPORT CLAIM REPORTS

Page 63








Activity - SOCIAL SERVICES


SOCIAL SVCS - ADMIN 100 100.0000 94,743 -77,306 17,437 5,781 23,218

SubTotal 100 100.0000 94,743 -77,306 17,437 5,781 23,218

Direct Billed 77,306 77,306 77,306

TOTAL 100 100.0000 94,743 94,743 5,781 100,524

Allocation Basis: 100% ALLOCATION TO SOCIAL SERVICES

Allocation Source: COUNTY FINANCILA RECORDS

Page 64








Activity - CORP COUNSEL


DATA PROCESSING 3 3.0000 9,082 9,082 9,082

PERSONNEL 5 5.0000 15,137 15,137 15,137

COUNTY CLERK 2 2.0000 6,055 6,055 6,055

COUNTY ADMINISTRATOR 20 20.0000 60,553 60,553 4,105 64,658

FINANCE 2 2.0000 6,055 6,055 411 6,466

INSURANCE 5 5.0000 15,137 15,137 1,026 16,163


HEALTH DEPARTMENT 2 2.0000 6,055 6,055 411 6,466

ADRC 2 2.0000 6,055 6,055 411 6,466

CLERK OF COURTS 2 2.0000 6,055 6,055 411 6,466

SHERIFF 5 5.0000 15,137 15,137 1,026 16,163

CORRECTIONS 5 5.0000 15,137 15,137 1,026 16,163


PLANNING 10 10.0000 30,275 30,275 2,053 32,328

ZONING 5 5.0000 15,137 15,137 1,026 16,163

SOLID WASTE 3 3.0000 9,082 9,082 616 9,698

PARKS 1 1.0000 3,027 3,027 205 3,232


HIGHWAY 4 4.0000 12,110 12,110 821 12,931

AIRPORT 3 3.0000 9,082 9,082 616 9,698

UW EXTENSION 1 1.0000 3,027 3,027 205 3,232

LIBRARY 2 2.0000 6,055 6,055 411 6,466


OTHER 13 13.0000 39,357 39,357 2,669 42,026

SubTotal 100 100.0000 302,746 302,746 18,475 321,221

TOTAL 100 100.0000 302,746 302,746 18,475 321,221

Allocation Basis: RELATIVE EFFORT EXPENDED BY DEPARTMNET

Allocation Source: CORPORATION COUNSEL

Page 65








Activity - COLLECTION


JUDICAL 100 100.0000 60,181 60,181 3,672 63,853

SubTotal 100 100.0000 60,181 60,181 3,672 63,853

TOTAL 100 100.0000 60,181 60,181 3,672 63,853

Allocation Basis: DIRECT ALLOCATION TO BENEFITING DEPARTMNETS

Allocation Source: CORPORATION COUNSEL

Page 66



Total





COLLECTIONCORP COUNSELSOCIAL SERVICESCHILD SUPPORT



DATA PROCESSING 9,082 0 0 9,082 0PERSONNEL 15,137 0 0 15,137 0COUNTY CLERK 6,055 0 0 6,055 0COUNTY ADMINISTRATOR 64,658 0 0 64,658 0FINANCE 6,466 0 0 6,466 0INSURANCE 16,163 0 0 16,163 0COUNTY TREASURER 3,232 0 0 3,232 0CHILD SUPPORT 16,713 16,713 0 0 0SOCIAL SVCS - ADMIN 23,218 0 23,218 0 0HEALTH DEPARTMENT 6,466 0 0 6,466 0ADRC 6,466 0 0 6,466 0CLERK OF COURTS 6,466 0 0 6,466 0JUDICAL 63,853 0 0 0 63,853SHERIFF 16,163 0 0 16,163 0CORRECTIONS 16,163 0 0 16,163 0EMERGENCY 6,466 0 0 6,466 0PLANNING 32,328 0 0 32,328 0ZONING 16,163 0 0 16,163 0SOLID WASTE 9,698 0 0 9,698 0PARKS 3,232 0 0 3,232 0LAND CONSERVATION 3,232 0 0 3,232 0HIGHWAY 12,931 0 0 12,931 0AIRPORT 9,698 0 0 9,698 0UW EXTENSION 3,232 0 0 3,232 0LIBRARY 6,466 0 0 6,466 0REGISTER OF DEEDS 3,232 0 0 3,232 0OTHER 42,026 0 0 42,026 0

Direct Billed 132,751 55,445 77,306 0 0

Page 67



Total





COLLECTIONCORP COUNSELSOCIAL SERVICESCHILD SUPPORT



Total 557,756 72,158 100,524 321,221 63,853

Page 68





COUNTY ADMINISTRATOR


The Marathon County Administrator is the Chief Operating Officer. The Administrator is responsible for supervising and coordinating

the day-to-day administrative management operations of the County and performing other duties as assigned by the County Board.

For plan purposes, the department has been functionalized with costs allocated as follows:

• Budgeting: Costs associated with the County Administrator's direct work with all County departments in budget preparation

and monitoring are allocated to departments based on the an analysis of effort spent on related matters during 2008.

• Administrative Management: Costs associated with coordinating the day-to-day administrative management operations of

the County and its departments are allocated based on an analysis of effort spent on administrative matters during 2008.

• Purchasing: Costs associated with the purchasing and coordination of general office supplies for the County is allocated

based on the costs of office supplies by department during 2008.

• Maintenance Supervision: Costs associated with supervising the Maintenance Department are allocated 100% to Building

Maintenance.

• Health Care Center: Costs associated with supporting the Health Care Center are allocated 100% to that department.

• Social Services: Costs associated with supporting Social Services are allocated 100% to that department.

All other costs are “General Government” and have been disallowed for plan purposes.






For Department COUNTY ADMINISTRATOR



BUILDING USE 3,210 2 3,212 EQUIPMENT USE 3,544 11 3,555 SPECIAL ACCOUNTING 677 5 682 DATA PROCESSING 3,724 85 3,809 PERSONNEL 2,819 474 3,293 CORPORATION COUNSEL 60,553 4,105 64,658 COUNTY ADMINISTRATOR 342 342 FINANCE 3,173 3,173 INSURANCE 2,919 2,919 BUILDING MAINTENANCE 9,220 9,220 COUNTY TREASURER 433 433 CENTRAL SERVICES 4,779 4,779


PROMOTIONAL ITEMS 0 PROMOTIONAL SALES 0

Total Departmental Cost Adjustments: 0 0


Page 70



Total





General & Admin BUDGET ADMIN MGMNT


PURCHASING

Wages & Benefits



TRAVEL & TRAINING 7,977 816 458 3,741 313DUES/SUBS 978 100 56 459 38OFFIC E SUPPLIES 3,364 344 193 1,579 132PRINTING 5,588 572 321 2,619 220MACHINE/EQUIP 7,190 736 413 3,370 283AUTO EXPENSE 451 46 26 212 18TEMP HELP 3,718 380 213 1,744 146AUTO INSURANCE 720 74 41 338 28TELEPHONE 1,615 165 93 758 63INCENTIVE AWARDS 1,250 0 0 0 0OTHER LOSSES 0 0 0 0 0LEGAL 46,586 0 0 0 0COMMUNITY ACTION PROG 50,000 0 0 0 0OTHER PROFESSIONAL SVC 51,319 0 0 0 0COMPUTER MAINTENANCE 900 92 52 422 35PROGRAM DEVELOPMENT 374 38 21 175 15

Departmental Totals

Total Expenditures 588,423 44,937 25,214 206,016 17,262

Deductions


Cost Adjustments

PROMOTIONAL ITEMS 0 0 0 0 0PROMOTIONAL SALES 0 0 0 0 0

Functional Cost 588,423 44,937 25,214 206,016 17,262

Page 71

Schedule 8.3




Total





General & Admin BUDGET ADMIN MGMNT


PURCHASING

Allocation Step 1

Inbound- All Others 74,527 74,527 0 0 0Reallocate Admin Costs ( 119,464) 5,542 45,285 3,794Unallocated Costs ( 340,171) 0 0 0 01st Allocation 322,779 0 30,756 251,301 21,056

Allocation Step 2

Inbound- All Others 25,548 25,548 0 0 0Reallocate Admin Costs ( 25,548) 1,185 9,684 811Unallocated Costs ( 13,109) 0 0 0 02nd Allocation 12,439 0 1,185 9,684 811

Total For 08 COUNTY ADMINISTRATOR

Total Allocated 335,218 0 31,941 260,985 21,867

Page 72

Schedule 8.3



SUPERVISE MAINT





NCHCC SOCIAL SERVICE GENERAL GOVT


Wages & Benefits

SALARIES & WAGES 1,919 6,370 1,919 82,142FRINGE BENEFITS 885 2,936 885 37,866


TRAVEL & TRAINING 55 183 55 2,356DUES/SUBS 7 22 7 289OFFIC E SUPPLIES 23 77 23 993PRINTING 39 128 39 1,650MACHINE/EQUIP 50 165 50 2,123AUTO EXPENSE 3 10 3 133TEMP HELP 26 85 26 1,098AUTO INSURANCE 5 16 5 213TELEPHONE 11 37 11 477INCENTIVE AWARDS 0 0 0 1,250OTHER LOSSES 0 0 0 0LEGAL 0 0 0 46,586COMMUNITY ACTION PROG 0 0 0 50,000OTHER PROFESSIONAL SVC 0 0 0 51,319COMPUTER MAINTENANCE 6 21 6 266PROGRAM DEVELOPMENT 3 9 3 110

Departmental Totals

Total Expenditures 3,032 10,059 3,032 278,871

Deductions


Cost Adjustments

PROMOTIONAL ITEMS 0 0 0 0PROMOTIONAL SALES 0 0 0 0

Functional Cost 3,032 10,059 3,032 278,871

Page 73

Schedule 8.3



SUPERVISE MAINT





NCHCC SOCIAL SERVICE GENERAL GOVT


Allocation Step 1

Inbound- All Others 0 0 0 0Reallocate Admin Costs 666 2,211 666 61,300Unallocated Costs 0 0 0 ( 340,171)1st Allocation 3,698 12,270 3,698 0

Allocation Step 2

Inbound- All Others 0 0 0 0Reallocate Admin Costs 143 473 143 13,109Unallocated Costs 0 0 0 ( 13,109)2nd Allocation 143 473 143 0

Total For 08 COUNTY ADMINISTRATOR

Total Allocated 3,841 12,743 3,841 0

Page 74

Schedule 8.3








Activity - BUDGET


DATA PROCESSING 3 3.6145 1,112 1,112 1,112

PERSONNEL 3 3.6145 1,112 1,112 1,112

COUNTY CLERK 1 1.2048 371 371 371

CORPORATION COUNSEL 2 2.4096 741 741 741

FINANCE 1 1.2048 371 371 16 387

INSURANCE 3 3.6145 1,112 1,112 48 1,160


COUNTY TREASURER 1 1.2048 371 371 16 387


HEALTH DEPARTMENT 2 2.4096 741 741 32 773

NCHCC 3 3.6145 1,112 1,112 48 1,160

COMMISSION ON AGING 2 2.4096 741 741 32 773

NUTRITION 1 1.2048 371 371 16 387

SENIOR AIDES 1 1.2048 371 371 16 387

CHILDRENS COURT 3 3.6145 1,112 1,112 48 1,160

SHELTER HOME 2 2.4096 741 741 32 773

EMPLOYMENT & TRAINING JTPA 1 1.8072 556 556 24 580

EMPLOYMENT & TRAINING W-2 2 3.0120 926 926 40 966

CLERK OF COURTS 1 1.2048 371 371 16 387

JUDICAL 3 3.6145 1,112 1,112 48 1,160

FAMILY COURT COMMISSIONER 1 1.2048 371 371 16 387

DISTRICT ATTORNEY 1 1.2048 371 371 16 387

VICTIM/WITNESS 1 1.2048 371 371 16 387

SHERIFF 3 3.6145 1,112 1,112 48 1,160

CORRECTIONS 3 3.6145 1,112 1,112 48 1,160

EMERGENCY GOVERNMENT 1 1.2048 371 371 16 387

DRUG AWARNESS 1 1.2048 371 371 16 387

PLANNING 3 3.6145 1,112 1,112 48 1,160

ZONING 2 2.4096 741 741 32 773

SOLID WASTE 3 3.6145 1,112 1,112 48 1,160

PARKS 2 2.4096 741 741 32 773

Page 75








Activity - BUDGET


FORESTERY 1 1.2048 371 371 16 387

WINTER RECREATION 1 1.2048 371 371 16 387

LAND CONSERVATION 1 1.2048 371 371 16 387

HIGHWAY 1 1.2048 371 371 16 387

AIRPORT 1 1.2048 371 371 16 387

UW EXTENSION 2 2.4096 741 741 32 773

UW DORMITORY 1 1.2048 371 371 16 387

LIBRARY 3 3.6145 1,112 1,112 48 1,160

VETERANS 1 1.2048 371 371 16 387

REGISTER OF DEEDS 2 2.4096 741 741 32 773

OTHER 4 4.8193 1,482 1,482 64 1,546

SubTotal 83 100.0000 30,756 30,756 1,185 31,941

TOTAL 83 100.0000 30,756 30,756 1,185 31,941

Allocation Basis: RELATIVE EFFORT EXPENDED BY DEPARTMENT

Allocation Source: COUNTY ADMINISTRATOR

Page 76








Activity - ADMIN MGMNT


DATA PROCESSING 4 4.7059 11,826 11,826 11,826

PERSONNEL 4 4.7059 11,826 11,826 11,826

COUNTY CLERK 4 4.7059 11,826 11,826 11,826

CORPORATION COUNSEL 3 3.5294 8,869 8,869 8,869

FINANCE 3 3.5294 8,869 8,869 415 9,284

INSURANCE 2 2.3529 5,913 5,913 277 6,190





NCHCC 2 2.3529 5,913 5,913 277 6,190

COMMISSION ON AGING 2 2.3529 5,913 5,913 277 6,190

SHELTER HOME 2 2.3529 5,913 5,913 277 6,190

EMPLOYMENT & TRAINING JTPA 2 2.3529 5,913 5,913 277 6,190

CLERK OF COURTS 1 1.1765 2,956 2,956 138 3,094

JUDICAL 4 4.7059 11,826 11,826 553 12,379


VICTIM/WITNESS 1 1.1765 2,956 2,956 138 3,094

SHERIFF 1 1.1765 2,956 2,956 138 3,094

CORRECTIONS 5 5.8824 14,782 14,782 692 15,474


PLANNING 8 9.4117 23,661 23,661 1,109 24,770

ZONING 3 3.5294 8,869 8,869 415 9,284

SOLID WASTE 3 3.5294 8,869 8,869 415 9,284

PARKS 3 3.5294 8,869 8,869 415 9,284

FORESTERY 3 3.5294 8,869 8,869 415 9,284

WINTER RECREATION 1 1.1765 2,956 2,956 138 3,094


HIGHWAY 2 2.3529 5,913 5,913 277 6,190

AIRPORT 1 1.1765 2,956 2,956 138 3,094

UW EXTENSION 1 1.1765 2,956 2,956 138 3,094

Page 77








Activity - ADMIN MGMNT


LIBRARY 3 3.5294 8,869 8,869 415 9,284

VETERANS 1 1.1765 2,956 2,956 138 3,094


SubTotal 85 100.0000 251,301 251,301 9,684 260,985

TOTAL 85 100.0000 251,301 251,301 9,684 260,985

Allocation Basis: RELATIVE EFFORT EXPENDED BY DEPARTMENT

Allocation Source: COUNTY ADMINISTRATOR

Page 78








Activity - PURCHASING


PERSONNEL 7,890.69 2.7047 569 569 569

COUNTY CLERK 51,200.15 17.5499 3,695 3,695 3,695

CORPORATION COUNSEL 3,916.52 1.3425 283 283 283

COUNTY ADMINISTRATOR 4,742.35 1.6255 342 342 342

FINANCE 2,917.53 1.0000 211 211 11 222

INSURANCE 263.74 0.0904 19 19 1 20


COUNTY TREASURER 6,496.87 2.2269 469 469 24 493

SOCIAL SVCS - ADMIN 32,111.27 11.0067 2,318 2,318 118 2,436

SOCIAL SVCS - INC MAINT 8,916.39 3.0562 644 644 32 676

HEALTH DEPARTMENT 17,393.55 5.9619 1,255 1,255 63 1,318

ADRC 19,951.42 6.8387 1,440 1,440 72 1,512

COMMISSION ON AGING 3,346.46 1.1471 242 242 12 254

NUTRITION 335.54 0.1150 24 24 1 25

SENIOR AIDES 283.58 0.0972 20 20 1 21

SHELTER HOME 414.29 0.1420 30 30 2 32

EMPLOYMENT & TRAINING JTPA 5,669.87 1.9434 409 409 21 430

CLERK OF COURTS 26,740.83 9.1659 1,930 1,930 97 2,027

DISTRICT ATTORNEY 13,896.65 4.7633 1,003 1,003 50 1,053

VICTIM/WITNESS 1,229.13 0.4213 89 89 4 93

SHERIFF 18,872.19 6.4688 1,362 1,362 68 1,430

CORRECTIONS 7,758.54 2.6594 560 560 28 588

EMERGENCY GOVERNMENT 288.60 0.0989 21 21 1 22

PLANNING 5,757.05 1.9733 416 416 21 437

ZONING 3,814.38 1.3074 275 275 14 289

SOLID WASTE 560.25 0.1920 40 40 2 42

PARKS 10,737.16 3.6804 775 775 39 814

WINTER RECREATION 413.91 0.1419 30 30 1 31

LAND CONSERVATION 1,185.20 0.4062 86 86 4 90

HIGHWAY 3,958.59 1.3569 286 286 14 300

UW EXTENSION 12,363.30 4.2377 892 892 45 937

Page 79








Activity - PURCHASING


LIBRARY 11,118.12 3.8109 802 802 40 842

VETERANS 1,421.70 0.4873 103 103 5 108

REGISTER OF DEEDS 2,873.26 0.9849 207 207 10 217

OTHER 2,345.49 0.8040 169 169 8 177

SubTotal 291,742.87 100.0000 21,056 21,056 811 21,867

TOTAL 291,742.87 100.0000 21,056 21,056 811 21,867

Allocation Basis: OFFICE SUPPLY EXPENSES BY DEPARTMENT


Page 80








Activity - SUPERVISE MAINT



SubTotal 100 100.0000 3,698 3,698 143 3,841

TOTAL 100 100.0000 3,698 3,698 143 3,841

Allocation Basis: 100% ALLOCATION TO BUILDING MAINTENACE

Allocation Source: COUNTY ADMINISTRATOR/PERSONAL ACTIVITY REPORTS

Page 81








Activity - NCHCC


NCHCC 100 100.0000 12,270 12,270 473 12,743

SubTotal 100 100.0000 12,270 12,270 473 12,743

TOTAL 100 100.0000 12,270 12,270 473 12,743

Allocation Basis: 100% ALLOCATION TO HEALTH CARE CENTER


Page 82








Activity - SOCIAL SERVICE



SubTotal 100 100.0000 3,698 3,698 143 3,841

TOTAL 100 100.0000 3,698 3,698 143 3,841

Allocation Basis: 100% ALLOCATION TO SOCIAL SERVICES


Page 83



Total





SUPERVISE MAINTPURCHASINGADMIN MGMNTBUDGET


Receiving Department NCHCC SOCIAL SERVICE

DATA PROCESSING 12,938 1,112 11,826 0 0 0 0PERSONNEL 13,507 1,112 11,826 569 0 0 0COUNTY CLERK 15,892 371 11,826 3,695 0 0 0CORPORATION COUNSEL 9,893 741 8,869 283 0 0 0COUNTY ADMINISTRATOR 342 0 0 342 0 0 0FINANCE 9,893 387 9,284 222 0 0 0INSURANCE 7,370 1,160 6,190 20 0 0 0BUILDING MAINTENANCE 17,799 1,537 12,379 42 3,841 0 0COUNTY TREASURER 3,974 387 3,094 493 0 0 0SOCIAL SVCS - ADMIN 17,107 1,546 9,284 2,436 0 0 3,841SOCIAL SVCS - INC MAINT 676 0 0 676 0 0 0HEALTH DEPARTMENT 11,375 773 9,284 1,318 0 0 0NCHCC 20,093 1,160 6,190 0 0 12,743 0ADRC 1,512 0 0 1,512 0 0 0COMMISSION ON AGING 7,217 773 6,190 254 0 0 0NUTRITION 412 387 0 25 0 0 0SENIOR AIDES 408 387 0 21 0 0 0CHILDRENS COURT 1,160 1,160 0 0 0 0 0SHELTER HOME 6,995 773 6,190 32 0 0 0EMPLOYMENT & TRAINING 7,200 580 6,190 430 0 0 0EMPLOYMENT & TRAINING 966 966 0 0 0 0 0CLERK OF COURTS 5,508 387 3,094 2,027 0 0 0JUDICAL 13,539 1,160 12,379 0 0 0 0FAMILY COURT 387 387 0 0 0 0 0DISTRICT ATTORNEY 4,534 387 3,094 1,053 0 0 0VICTIM/WITNESS 3,574 387 3,094 93 0 0 0SHERIFF 5,684 1,160 3,094 1,430 0 0 0CORRECTIONS 17,222 1,160 15,474 588 0 0 0EMERGENCY 6,599 387 6,190 22 0 0 0DRUG AWARNESS 387 387 0 0 0 0 0PLANNING 26,367 1,160 24,770 437 0 0 0ZONING 10,346 773 9,284 289 0 0 0SOLID WASTE 10,486 1,160 9,284 42 0 0 0PARKS 10,871 773 9,284 814 0 0 0

Page 84



Total





SUPERVISE MAINTPURCHASINGADMIN MGMNTBUDGET


Receiving Department NCHCC SOCIAL SERVICE

FORESTERY 9,671 387 9,284 0 0 0 0WINTER RECREATION 3,512 387 3,094 31 0 0 0LAND CONSERVATION 3,571 387 3,094 90 0 0 0HIGHWAY 6,877 387 6,190 300 0 0 0AIRPORT 3,481 387 3,094 0 0 0 0UW EXTENSION 4,804 773 3,094 937 0 0 0UW DORMITORY 387 387 0 0 0 0 0LIBRARY 11,286 1,160 9,284 842 0 0 0VETERANS 3,589 387 3,094 108 0 0 0REGISTER OF DEEDS 4,084 773 3,094 217 0 0 0OTHER 1,723 1,546 0 177 0 0 0

Direct Billed 0 0 0 0 0 0 0

Total 335,218 31,941 260,985 21,867 3,841 12,743 3,841

Page 85





FINANCE DEPARTMENT


The Finance Department has responsibility for all budgeting and accounting activities and payroll processing and related fringe

benefit accounting and reporting for the County and its operations. Department costs are allocated to departments by function as

follows:

• Accounting and Budgets: Costs are allocated to departments based on the number of general checks issued by

department in 2008. Social Services, Employment and Training, and Worker’s Compensation allocations have been

weighted to reflect reduced effort required in the area of computer generated checks.

• Payroll: Costs are allocated to departments based on the number of payroll checks by department in 2008. Several

departments have had their allocations weighted to reflect reduced effort required due to the fact that they enter payroll

data on line.

• Risk Management: Costs are allocated 100% to Insurance for reallocation.

• Data Processing: Data Processing costs related to accounting and payroll allocated activities have been allocated to this

function. Costs are allocated to departments based on the total number of checks issued during 2008.

All other activities (i.e. attending County Board and other committee meetings) are considered “General Government” and have been

excluded for further allocation.

Ref.: 2 CFR 225, Attachment B, Sections 1, 6, 9, 11, 23 and 25.





For Department FINANCE



AUDIT ADJ PERS SVC 56,888

Total Deductions: 56,888 56,888

BUILDING USE 4,716 3 4,719 EQUIPMENT USE 8,499 27 8,526 SPECIAL ACCOUNTING 906 6 912 DATA PROCESSING 93,610 2,148 95,758 PERSONNEL 3,289 554 3,843 CORPORATION COUNSEL 6,055 411 6,466 COUNTY ADMINISTRATOR 9,451 442 9,893 FINANCE 3,225 3,225 INSURANCE 3,082 3,082 BUILDING MAINTENANCE 13,548 13,548 COUNTY TREASURER 7,295 7,295 CENTRAL SERVICES 7,011 7,011


MISC REVENUE 0 TRANS TO SPEC ACCTG ( 65,413) TRANS TO INSURANCE 0

Total Departmental Cost Adjustments: ( 65,413) ( 65,413)


Page 87



Total





General & Admin ACCTG/BUDGET PAYROLL


RISK MGMNT

Wages & Benefits



GENERAL LIAB INS 0 0 0 0 0ACCTG/AUDIT FEES 65,413 65,413 0 0 0BLDG & CONTENTS INS 0 0 0 0 0OTHER INS 0 0 0 0 0TRAVEL & TRAINING 2,083 75 1,337 627 44OFFICE SUUPLIES 14,752 531 9,474 4,437 310PAPER/FORMS 34 1 22 10 1PRINTING 2,917 105 1,874 877 61MACHINES/EQUIP 3,815 137 2,450 1,148 80MICROFILM SVCS 0 0 0 0 0DUES/SUBS 1,479 53 950 445 31TEMP LABOR 1,279 46 821 385 27BOOKS 71 3 46 21 1AUDIT ADJ PERS SVC ( 56,888) ( 56,888) 0 0 0*

Departmental Totals


Deductions

Total Deductions 56,888 56,888 0 0 0

Cost Adjustments

MISC REVENUE 0 0 0 0 0TRANS TO SPEC ACCTG ( 65,413) ( 65,413) 0 0 0TRANS TO INSURANCE 0 0 0 0 0

Functional Cost 508,552 18,307 326,594 152,972 10,679

Page 88

Schedule 9.3




Total





General & Admin ACCTG/BUDGET PAYROLL


RISK MGMNT

Allocation Step 1

Inbound- All Others 126,526 126,526 0 0 0Reallocate Admin Costs ( 144,833) 96,485 45,193 3,1551st Allocation 635,078 0 423,079 198,165 13,834

Allocation Step 2

Inbound- All Others 37,752 37,752 0 0 0Reallocate Admin Costs ( 37,752) 25,150 11,780 8222nd Allocation 37,752 0 25,150 11,780 822

Total For 09 FINANCE

Total Allocated 672,830 0 448,229 209,945 14,656

Page 89

Schedule 9.3



DATA PROCESSING





GENERAL GOVT


Wages & Benefits

SALARIES & WAGES 0 0FRINGE BENEFITS 0 0


GENERAL LIAB INS 0 0ACCTG/AUDIT FEES 0 0BLDG & CONTENTS INS 0 0OTHER INS 0 0TRAVEL & TRAINING 0 0OFFICE SUUPLIES 0 0PAPER/FORMS 0 0PRINTING 0 0MACHINES/EQUIP 0 0MICROFILM SVCS 0 0DUES/SUBS 0 0TEMP LABOR 0 0BOOKS 0 0AUDIT ADJ PERS SVC 0 0*

Departmental Totals

Total Expenditures 0 0

Deductions

Total Deductions 0 0

Cost Adjustments

MISC REVENUE 0 0TRANS TO SPEC ACCTG 0 0TRANS TO INSURANCE 0 0

Functional Cost 0 0

Page 90

Schedule 9.3



DATA PROCESSING





GENERAL GOVT


Allocation Step 1

Inbound- All Others 0 0Reallocate Admin Costs 0 01st Allocation 0 0

Allocation Step 2

Inbound- All Others 0 0Reallocate Admin Costs 0 02nd Allocation 0 0

Total For 09 FINANCE

Total Allocated 0 0

Page 91

Schedule 9.3








Activity - ACCTG/BUDGET


PERSONNEL 211 1.1609 4,912 4,912 4,912

COUNTY CLERK 86 0.4732 2,002 2,002 2,002


COUNTY ADMINISTRATOR 75 0.4127 1,746 1,746 1,746

FINANCE 67 0.3686 1,560 1,560 1,560

INSURANCE 402 2.2118 9,358 9,358 572 9,930


COUNTY TREASURER 39 0.2146 908 908 55 963

CENTRAL SERVICES 105 0.5777 2,444 2,444 149 2,593

CHILD SUPPORT 102 0.5612 2,374 2,374 145 2,519

SOCIAL SVCS - ADMIN 1,009 5.5516 23,488 23,488 1,435 24,923


ADRC 1,484 8.1651 34,545 34,545 2,111 36,656

SHELTER HOME 18 0.0990 419 419 26 445

EMPLOYMENT & TRAINING JTPA 1,000 5.5021 23,278 23,278 1,422 24,700

CLERK OF COURTS 1,386 7.6259 32,263 32,263 1,971 34,234


VICTIM/WITNESS 16 0.0880 372 372 23 395

SHERIFF 832 4.5777 19,367 19,367 1,183 20,550

CORRECTIONS 292 1.6066 6,797 6,797 415 7,212


PLANNING 483 2.6575 11,243 11,243 687 11,930

ZONING 129 0.7098 3,003 3,003 183 3,186

SOLID WASTE 300 1.6506 6,983 6,983 427 7,410

PARKS 2,374 13.0619 55,262 55,262 3,377 58,639

WINTER RECREATION 110 0.6052 2,561 2,561 156 2,717


HIGHWAY 2,033 11.1857 47,324 47,324 2,892 50,216

AIRPORT 550 3.0261 12,803 12,803 782 13,585

UW EXTENSION 251 1.3810 5,843 5,843 357 6,200

UW DORMITORY 60 0.3301 1,397 1,397 85 1,482

Page 92








Activity - ACCTG/BUDGET


LIBRARY 2,940 16.1763 68,437 68,437 4,184 72,621

VETERANS 35 0.1926 815 815 50 865


OTHER 117 0.6437 2,724 2,724 166 2,890

SubTotal 18,175 100.0000 423,079 423,079 25,150 448,229

TOTAL 18,175 100.0000 423,079 423,079 25,150 448,229

Allocation Basis: GENERAL CHECKS BY DEPT W/VARIOUS WEIGHTED


Page 93








Activity - PAYROLL


PERSONNEL 162 0.7201 1,427 1,427 1,427

COUNTY CLERK 108 0.4800 951 951 951



FINANCE 189 0.8401 1,665 1,665 1,665

INSURANCE 54 0.2400 476 476 29 505




CHILD SUPPORT 346 1.5379 3,048 3,048 188 3,236


SOCIAL SVCS - INC MAINT 605 2.6891 5,329 5,329 329 5,658

SOCIAL SVCS - SERVICES 1,333 5.9250 11,741 11,741 724 12,465

SPECIAL EDUCATION 0 -3,312 -3,312 -3,312

HEALTH DEPARTMENT 1,163 5.1693 10,244 10,244 632 10,876

ADRC 518 2.3024 4,563 4,563 281 4,844


NUTRITION 497 2.2091 4,378 4,378 270 4,648

SENIOR AIDES 1,512 6.7206 13,318 13,318 821 14,139

SHELTER HOME 729 3.2403 6,421 6,421 396 6,817


CLERK OF COURTS 1,124 4.9960 9,900 9,900 611 10,511


VICTIM/WITNESS 108 0.4800 951 951 59 1,010

SHERIFF 2,754 12.2411 24,256 24,256 1,495 25,751

CORRECTIONS 1,292 5.7427 11,380 11,380 702 12,082


DRUG AWARNESS 27 0.1200 238 238 15 253

PLANNING 216 0.9601 1,903 1,903 117 2,020

ZONING 302 1.3423 2,660 2,660 164 2,824

SOLID WASTE 133 0.5912 1,171 -400 771 72 843

Page 94








Activity - PAYROLL


PARKS 1,242 5.5205 10,940 -2,411 8,529 675 9,204

FORESTERY 22 0.0978 194 194 12 206


HIGHWAY 1,806 8.0274 15,907 15,907 981 16,888

AIRPORT 580 2.5780 5,109 -2,499 2,610 315 2,925

UW EXTENSION 135 0.6001 1,189 1,189 73 1,262

LIBRARY 1,296 5.7605 11,415 11,415 704 12,119

VETERANS 81 0.3600 713 713 44 757


OTHER 703 3.1247 6,192 6,192 382 6,574

SubTotal 22,498 100.0000 198,165 -8,622 189,543 11,780 201,323

Direct Billed 8,622 8,622 8,622

TOTAL 22,498 100.0000 198,165 198,165 11,780 209,945

Allocation Basis: PAYROLL CHECKS BY DEPT W/VARIOUS WEIGHTED


Page 95








Activity - RISK MGMNT


INSURANCE 100 100.0000 13,834 13,834 822 14,656

SubTotal 100 100.0000 13,834 13,834 822 14,656

TOTAL 100 100.0000 13,834 13,834 822 14,656

Allocation Basis: 100% ALLOCATION TO INSURANCE

Allocation Source: FINANCE DIRECTOR/ PERSONAL ACTIVITY REPORTS

Page 96










Activity has no Allocatable Costs

SubTotal

TOTAL

Allocation Basis: GENERAL AND PAYROLL CHECKS BY DEPARTMENT


Page 97



Total





DATA PROCESSINGRISK MGMNTPAYROLLACCTG/BUDGET



PERSONNEL 6,339 4,912 1,427 0 0COUNTY CLERK 2,953 2,002 951 0 0CORPORATION COUNSEL 2,945 1,280 1,665 0 0COUNTY ADMINISTRATOR 3,173 1,746 1,427 0 0FINANCE 3,225 1,560 1,665 0 0INSURANCE 25,091 9,930 505 14,656 0BUILDING MAINTENANCE 21,941 15,339 6,602 0 0COUNTY TREASURER 2,964 963 2,001 0 0CENTRAL SERVICES 2,846 2,593 253 0 0CHILD SUPPORT 5,755 2,519 3,236 0 0SOCIAL SVCS - ADMIN 27,148 24,923 2,225 0 0SOCIAL SVCS - INC MAINT 5,658 0 5,658 0 0SOCIAL SVCS - SERVICES 12,465 0 12,465 0 0SPECIAL EDUCATION ( 3,312) 0 ( 3,312) 0 0HEALTH DEPARTMENT 19,275 8,399 10,876 0 0ADRC 41,500 36,656 4,844 0 0COMMISSION ON AGING 6,181 0 6,181 0 0NUTRITION 4,648 0 4,648 0 0SENIOR AIDES 14,139 0 14,139 0 0SHELTER HOME 7,262 445 6,817 0 0EMPLOYMENT & TRAINING 28,946 24,700 4,246 0 0CLERK OF COURTS 44,745 34,234 10,511 0 0DISTRICT ATTORNEY 12,628 10,103 2,525 0 0VICTIM/WITNESS 1,405 395 1,010 0 0SHERIFF 46,301 20,550 25,751 0 0CORRECTIONS 19,294 7,212 12,082 0 0EMERGENCY 1,839 1,334 505 0 0DRUG AWARNESS 253 0 253 0 0PLANNING 13,950 11,930 2,020 0 0ZONING 6,010 3,186 2,824 0 0SOLID WASTE 8,253 7,410 843 0 0PARKS 67,843 58,639 9,204 0 0FORESTERY 206 0 206 0 0WINTER RECREATION 2,717 2,717 0 0 0

Page 98



Total





DATA PROCESSINGRISK MGMNTPAYROLLACCTG/BUDGET



LAND CONSERVATION 6,145 4,125 2,020 0 0HIGHWAY 67,104 50,216 16,888 0 0AIRPORT 16,510 13,585 2,925 0 0UW EXTENSION 7,462 6,200 1,262 0 0UW DORMITORY 1,482 1,482 0 0 0LIBRARY 84,740 72,621 12,119 0 0VETERANS 1,622 865 757 0 0REGISTER OF DEEDS 3,093 568 2,525 0 0OTHER 9,464 2,890 6,574 0 0

Direct Billed 8,622 0 8,622 0 0

Total 672,830 448,229 209,945 14,656 0

Page 99





INSURANCE


Marathon County protects its property and employees with property and liability insurance, worker’s compensation insurance, and

health insurance. Policies have been analyzed for this type of coverage, and the respective premiums were identified for all County

departments

Marathon County is self-insured for both Worker’s Compensation and Health Insurance. Premiums are charged to departments

based on actual experiences as well as an estimate of claims in subsequent years. As a result, premiums charged may exceed

actual expenses and therefore costs associated with these types of insurance have been excluded from further allocation.

Costs associated with General and Excess, Auto, Building and Contents, Contractors Equipment, Employee Bonds, and other

miscellaneous liability insurance coverages have been identified for plan purposes. Costs are allocated based on premiums paid by

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

Ref.: 2 CFR 225, Attachment B, Sections 11 and 25.





For Department INSURANCE



CAPITAL OUTLAY 0

Total Deductions: 0 0

BUILDING USE 1,032 1 1,033 SPECIAL ACCOUNTING 425 3 428 DATA PROCESSING 4,769 109 4,878 PERSONNEL 940 158 1,098 CORPORATION COUNSEL 15,137 1,026 16,163 COUNTY ADMINISTRATOR 7,044 326 7,370 FINANCE 23,668 1,423 25,091 BUILDING MAINTENANCE 2,964 2,964 COUNTY TREASURER 125 125 CENTRAL SERVICES 1,524 1,524



Page 101



Total





General & Admin RISK MANAGEMENT WORKERS COMP


HEALTH INS

Wages & Benefits

SALARIES & WAGES 177,200 0 55,683 65,528 55,989FRINGE BENEFITS 87,548 0 29,365 33,130 25,053


FIXED CHARGES 11,514,738 0 276,022 1,304,538 9,934,178CONTRACT SVCS 561,254 0 0 293,967 267,287SUPPLIES & EXPENSE 14,597 0 2,215 11,950 432TRANSFER FROM FINANCE 401,375 0 401,375 0 0CAPITAL OUTLAY 0 0 0 0 0*

Departmental Totals

Total Expenditures 12,756,712 0 764,660 1,709,113 10,282,939

Deductions


Functional Cost 12,756,712 0 764,660 1,709,113 10,282,939

Allocation Step 1

Inbound- All Others 53,015 53,015 0 0 0Reallocate Admin Costs ( 53,015) 3,178 7,103 42,734Unallocated Costs ( 12,041,889) 0 0 ( 1,716,216) ( 10,325,673)1st Allocation 767,838 0 767,838 0 0

Allocation Step 2

Inbound- All Others 7,659 7,659 0 0 0Reallocate Admin Costs ( 7,659) 459 1,026 6,174Unallocated Costs ( 7,200) 0 0 ( 1,026) ( 6,174)2nd Allocation 459 0 459 0 0

Total For 10 INSURANCE

Total Allocated 768,297 0 768,297 0 0

Page 102

Schedule 10.3









Activity - RISK MANAGEMENT


DATA PROCESSING 9,098 1.0476 8,044 -5,791 2,253 2,253

PERSONNEL 2,629 0.3027 2,324 2,324 2,324

COUNTY CLERK 1,959 0.2256 1,732 1,732 1,732

CORPORATION COUNSEL 2,108 0.2427 1,864 1,864 1,864

COUNTY ADMINISTRATOR 4,116 0.4739 3,639 -720 2,919 2,919

FINANCE 3,486 0.4014 3,082 3,082 3,082

BUILDING MAINTENANCE 44,884 5.1682 39,684 -5,166 34,518 24 34,542


CENTRAL SERVICES 891 0.1026 788 788 788

CHILD SUPPORT 4,536 0.5223 4,010 4,010 2 4,012

SOCIAL SVCS - ADMIN 83,837 9.6535 74,123 74,123 46 74,169

SPECIAL EDUCATION 20,809 2.3961 18,398 -20,809 -2,411 11 -2,400


NCHCC 33,805 3.8925 29,888 -33,805 -3,917 18 -3,899

ADRC 14,776 1.7014 13,064 -14,776 -1,712 8 -1,704

SHELTER HOME 5,925 0.6822 5,239 5,239 3 5,242

EMPLOYMENT & TRAINING JTPA 7,607 0.8759 6,726 -7,607 -881 4 -877

CLERK OF COURTS 12,356 1.4227 10,924 10,924 7 10,931


VICTIM/WITNESS 882 0.1016 780 780 780

SHERIFF 125,759 14.4807 111,188 -83,776 27,412 68 27,480

CORRECTIONS 19,036 2.1919 16,830 16,830 10 16,840

EMERGENCY GOVERNMENT 1,201 0.1383 1,062 1,062 1 1,063

PLANNING 6,371 0.7336 5,633 5,633 3 5,636

ZONING 6,355 0.7318 5,619 -3,223 2,396 3 2,399

SOLID WASTE 11,260 1.2965 9,955 -11,260 -1,305 6 -1,299

PARKS 70,058 8.0669 61,941 -63,278 -1,337 38 -1,299

LAND CONSERVATION 6,781 0.7808 5,995 -3,222 2,773 4 2,777

HIGHWAY 170,901 19.6787 151,100 -170,901 -19,801 95 -19,706

AIRPORT 50,309 5.7929 44,480 -42,626 1,854 27 1,881

UW EXTENSION 1,420 0.1635 1,255 1,255 1 1,256

Page 103








Activity - RISK MANAGEMENT


UW DORMITORY 31,293 3.6033 27,667 -31,293 -3,626 17 -3,609

LIBRARY 23,586 2.7158 20,853 -23,586 -2,733 13 -2,720

VETERANS 985 0.1134 871 871 1 872


OTHER 59,215 6.8184 52,354 -10,347 42,007 32 42,039

SubTotal 868,462 100.0000 767,838 -532,186 235,652 459 236,111

Direct Billed 532,186 532,186 532,186

TOTAL 868,462 100.0000 767,838 767,838 459 768,297

Allocation Basis: INSURANCE PREMIUMS BY BENEFITING DEPARTMENT

Allocation Source: INSURANCE WORKPAPERS/COUNTY FINANCIAL RECORDS

Page 104



Total





RISK MANAGEMENT



DATA PROCESSING 2,253 2,253PERSONNEL 2,324 2,324COUNTY CLERK 1,732 1,732CORPORATION COUNSEL 1,864 1,864COUNTY ADMINISTRATOR 2,919 2,919FINANCE 3,082 3,082BUILDING MAINTENANCE 34,542 34,542COUNTY TREASURER 5,773 5,773CENTRAL SERVICES 788 788CHILD SUPPORT 4,012 4,012SOCIAL SVCS - ADMIN 74,169 74,169SPECIAL EDUCATION ( 2,400) ( 2,400)HEALTH DEPARTMENT 14,899 14,899NCHCC ( 3,899) ( 3,899)ADRC ( 1,704) ( 1,704)SHELTER HOME 5,242 5,242EMPLOYMENT & TRAINING ( 877) ( 877)CLERK OF COURTS 10,931 10,931DISTRICT ATTORNEY 2,897 2,897VICTIM/WITNESS 780 780SHERIFF 27,480 27,480CORRECTIONS 16,840 16,840EMERGENCY 1,063 1,063PLANNING 5,636 5,636ZONING 2,399 2,399SOLID WASTE ( 1,299) ( 1,299)PARKS ( 1,299) ( 1,299)LAND CONSERVATION 2,777 2,777HIGHWAY ( 19,706) ( 19,706)AIRPORT 1,881 1,881UW EXTENSION 1,256 1,256UW DORMITORY ( 3,609) ( 3,609)LIBRARY ( 2,720) ( 2,720)VETERANS 872 872

Page 105



Total





RISK MANAGEMENT



REGISTER OF DEEDS 3,174 3,174OTHER 42,039 42,039

Direct Billed 532,186 532,186

Total 768,297 768,297

Page 106







The Marathon County Building Maintenance Department provides maintenance and custodial services to various County Buildings

including the Courthouse, Health and Social Services Building, USDA Building, Aging Building, River Drive Building (Planning),

Public Safety Building, Children’s Court/Shelter Home, West Street, University Center, Highway Department and Library.

Costs have been identified and are allocated to County buildings for reallocation to departments as follows:

• Courthouse: Allocated to departments based on square footage of occupied space. Credit is given for previously billed

amounts.

• Health and Social Services Building: Costs are allocated to departments based on square footage of occupied space.

Credit is given for previously billed amounts.

• 212 River Drive Building: Costs are allocated to departments based on square footage of occupied space.

• 210 River Drive Building: Costs are allocated to departments based on square footage of occupied space. Credit is

given for previously billed amounts.

• USDA Building: Costs are allocated 100% to Other Departments.

• Public Safety. Costs are allocated to the Sheriff and Jail based on square footage of occupied space.

• Shelter Home: Costs are allocated 100% to the Shelter Home.

• West Street: Costs are allocated to departments based on square footage of occupied space.





• University Center: Costs are allocated 100% to the benefiting department.

• Highway: Costs are allocated 100% to the benefiting department. Credit is given for previously billed amounts.

• Library: Costs are allocated 100% to the Library.

Ref.: 2 CFR 225, Attachment B, Section 11 and 28.





For Department BUILDING MAINTENANCE



BUILDING USE 1,264 1 1,265 EQUIPMENT USE 45,745 147 45,892 SPECIAL ACCOUNTING 645 4 649 DATA PROCESSING 12,263 281 12,544 PERSONNEL 14,151 2,293 16,444 COUNTY ADMINISTRATOR 17,036 763 17,799 FINANCE 20,675 1,266 21,941 INSURANCE 34,518 24 34,542 BUILDING MAINTENANCE 33,403 33,403 COUNTY TREASURER 1,749 1,749 CENTRAL SERVICES 2,541 2,541



Page 109



Total





General & Admin COURTHOUSE & ANNEX HEALTH & SOC SVCS


212 RIVER DRIVE

Wages & Benefits



LIBRARY 333,967 0 0 0 0PUBLIC SAFETY BLDG 291,296 0 0 0 0COURTHOUSE 172,818 0 172,818 0 0WEST STREET 53,538 0 0 0 0THOMAS STREET 69,211 0 0 69,211 0JUVENILE DETENTION 59,396 0 0 0 0UNIVERSUTY CNTR 37,943 0 0 0 0RIVER DRIVE 49,289 0 0 0 30,019ENERGY MGT SYST 5,500 845 1,706 416 261ANNEX 26,562 0 26,562 0 0USDA BLDG 12,027 0 0 0 0CLOTHING/UNIFORM 6,959 1,069 2,159 526 331TRAVEL & TRAINING 3,356 515 1,041 254 159TELEPHONE 2,550 392 792 193 121INSURANCE 5,166 793 1,604 391 245SUNDRY CONTRACT SVC 2,630 404 816 199 125OFFICE SUPPLIES 426 65 132 32 20PAPER/PRINTING 751 115 232 57 36MEDICAL/DENTAL 0 0 0 0 0AUDIT ADJ - OPS ( 50,196) 0 0 ( 50,196) 0AUDIT ADJ PERS SVC ( 211,363) ( 211,363) 0 0 0SHERIFF STORAGE 26,131 0 0 0 0DORM REPAIR 8,140 0 0 0 0

Departmental Totals

Total Expenditures 1,901,157 ( 54,324) 516,728 96,309 78,582

Deductions


Page 110

Schedule 11.3




Total





General & Admin COURTHOUSE & ANNEX HEALTH & SOC SVCS


212 RIVER DRIVE

Functional Cost 1,901,157 ( 54,324) 516,728 96,309 78,582

Allocation Step 1

Inbound- All Others 146,297 146,297 0 0 0Reallocate Admin Costs ( 91,973) 24,303 4,530 3,6961st Allocation 2,047,454 0 541,031 100,839 82,278

Allocation Step 2

Inbound- All Others 42,472 42,472 0 0 0Reallocate Admin Costs ( 42,472) 11,223 2,092 1,7072nd Allocation 42,472 0 11,223 2,092 1,707

Total For 11 BUILDING MAINTENANCE

Total Allocated 2,089,926 0 552,254 102,931 83,985

Page 111

Schedule 11.3



210 RIVER DRIVE





USDA BLDG SHELTER HOME WEST STREET


PUBLIC SAFETY

Wages & Benefits

SALARIES & WAGES 26,319 18,410 42,958 1,329 41,250FRINGE BENEFITS 15,076 10,546 24,607 761 23,628


LIBRARY 0 0 0 0 0PUBLIC SAFETY BLDG 0 0 0 0 291,296COURTHOUSE 0 0 0 0 0WEST STREET 0 0 0 53,538 0THOMAS STREET 0 0 0 0 0JUVENILE DETENTION 0 0 59,396 0 0UNIVERSUTY CNTR 0 0 0 0 0RIVER DRIVE 19,270 0 0 0 0ENERGY MGT SYST 229 160 373 12 359ANNEX 0 0 0 0 0USDA BLDG 0 12,027 0 0 0CLOTHING/UNIFORM 289 203 473 15 454TRAVEL & TRAINING 140 98 228 7 219TELEPHONE 106 74 173 5 166INSURANCE 215 150 351 11 337SUNDRY CONTRACT SVC 109 77 179 6 171OFFICE SUPPLIES 18 12 29 1 28PAPER/PRINTING 31 22 51 2 49MEDICAL/DENTAL 0 0 0 0 0AUDIT ADJ - OPS 0 0 0 0 0AUDIT ADJ PERS SVC 0 0 0 0 0SHERIFF STORAGE 0 0 0 0 0DORM REPAIR 0 0 0 0 0

Departmental Totals


Deductions


Page 112

Schedule 11.3



210 RIVER DRIVE





USDA BLDG SHELTER HOME WEST STREET


PUBLIC SAFETY

Functional Cost 61,802 41,779 128,818 55,687 357,957

Allocation Step 1

Inbound- All Others 0 0 0 0 0Reallocate Admin Costs 2,907 1,965 6,059 2,619 16,8361st Allocation 64,709 43,744 134,877 58,306 374,793

Allocation Step 2

Inbound- All Others 0 0 0 0 0Reallocate Admin Costs 1,342 907 2,798 1,209 7,7752nd Allocation 1,342 907 2,798 1,209 7,775


Total Allocated 66,051 44,651 137,675 59,515 382,568

Page 113

Schedule 11.3



UNIVERSITY CNTR





HIGHWAY OTHER


Wages & Benefits

SALARIES & WAGES 0 8,225 122,737FRINGE BENEFITS 0 4,711 70,305


LIBRARY 0 0 333,967PUBLIC SAFETY BLDG 0 0 0COURTHOUSE 0 0 0WEST STREET 0 0 0THOMAS STREET 0 0 0JUVENILE DETENTION 0 0 0UNIVERSUTY CNTR 37,943 0 0RIVER DRIVE 0 0 0ENERGY MGT SYST 0 72 1,067ANNEX 0 0 0USDA BLDG 0 0 0CLOTHING/UNIFORM 0 90 1,350TRAVEL & TRAINING 0 44 651TELEPHONE 0 33 495INSURANCE 0 67 1,002SUNDRY CONTRACT SVC 0 34 510OFFICE SUPPLIES 0 6 83PAPER/PRINTING 0 10 146MEDICAL/DENTAL 0 0 0AUDIT ADJ - OPS 0 0 0AUDIT ADJ PERS SVC 0 0 0SHERIFF STORAGE 0 0 26,131DORM REPAIR 0 0 8,140

Departmental Totals

Total Expenditures 37,943 13,292 566,584

Deductions


Page 114

Schedule 11.3



UNIVERSITY CNTR





HIGHWAY OTHER


Functional Cost 37,943 13,292 566,584

Allocation Step 1

Inbound- All Others 0 0 0Reallocate Admin Costs 1,785 625 26,6481st Allocation 39,728 13,917 593,232

Allocation Step 2

Inbound- All Others 0 0 0Reallocate Admin Costs 824 289 12,3062nd Allocation 824 289 12,306


Total Allocated 40,552 14,206 605,538

Page 115

Schedule 11.3








Activity - COURTHOUSE & ANNEX


PERSONNEL 3,269 4.7372 25,630 25,630 25,630

COUNTY CLERK 2,400 3.4779 18,817 18,817 18,817

COUNTY ADMINISTRATOR 1,176 1.7042 9,220 9,220 9,220

FINANCE 1,728 2.5041 13,548 13,548 13,548

INSURANCE 378 0.5478 2,964 2,964 2,964

BUILDING MAINTENANCE 463 0.6709 3,630 3,630 3,630



CLERK OF COURTS 8,953 12.9740 70,194 70,194 1,686 71,880

JUDICAL 19,844 28.7566 155,581 155,581 3,738 159,319

FAMILY COURT COMMISSIONER 576 0.8347 4,516 4,516 108 4,624


VICTIM/WITNESS 1,613 2.3374 12,646 12,646 304 12,950



OTHER 15,783 22.8716 123,742 -108,695 15,047 2,972 18,019

SubTotal 69,007 100.0000 541,031 -108,695 432,336 11,223 443,559

Direct Billed 108,695 108,695 108,695

TOTAL 69,007 100.0000 541,031 541,031 11,223 552,254

Allocation Basis: USABLE SAUARE FOOTAGE OF OCCUPIED SPACE

Allocation Source: COUNTY MEASUREMNETS

Page 116








Activity - HEALTH & SOC SVCS


CHILD SUPPORT 1,893 6.7156 6,772 6,772 140 6,912

SOCIAL SVCS - ADMIN 21,594 76.6071 77,250 77,250 1,603 78,853

CHILDRENS COURT 1,174 4.1649 4,200 4,200 87 4,287

OTHER 3,527 12.5124 12,617 -30,884 -18,267 262 -18,005

SubTotal 28,188 100.0000 100,839 -30,884 69,955 2,092 72,047

Direct Billed 30,884 30,884 30,884

TOTAL 28,188 100.0000 100,839 100,839 2,092 102,931



Page 117








Activity - 212 RIVER DRIVE


PARKS 4,255 25.3274 20,839 20,839 432 21,271

UW EXTENSION 7,448 44.3333 36,476 36,476 757 37,233

VETERANS 783 4.6607 3,835 3,835 80 3,915

OTHER 4,314 25.6786 21,128 21,128 438 21,566

SubTotal 16,800 100.0000 82,278 82,278 1,707 83,985

TOTAL 16,800 100.0000 82,278 82,278 1,707 83,985



Page 118








Activity - 210 RIVER DRIVE


PLANNING 3,320 37.0123 23,950 23,950 497 24,447

ZONING 2,030 22.6310 14,644 14,644 304 14,948

LAND CONSERVATION 3,620 40.3567 26,115 26,115 541 26,656

SubTotal 8,970 100.0000 64,709 64,709 1,342 66,051

TOTAL 8,970 100.0000 64,709 64,709 1,342 66,051



Page 119








Activity - USDA BLDG


OTHER 4,752 100.0000 43,744 -53,537 -9,793 907 -8,886

SubTotal 4,752 100.0000 43,744 -53,537 -9,793 907 -8,886

Direct Billed 53,537 53,537 53,537

TOTAL 4,752 100.0000 43,744 43,744 907 44,651



Page 120








Activity - SHELTER HOME


SHELTER HOME 21,200 100.0000 134,877 134,877 2,798 137,675

SubTotal 21,200 100.0000 134,877 134,877 2,798 137,675

TOTAL 21,200 100.0000 134,877 134,877 2,798 137,675


Allocation Source: MAINTENANCE DEPARTMENT

Page 121








Activity - WEST STREET


BUILDING MAINTENANCE 9,600 51.0638 29,773 29,773 29,773

SHERIFF 9,200 48.9362 28,533 28,533 1,209 29,742

SubTotal 18,800 100.0000 58,306 58,306 1,209 59,515

TOTAL 18,800 100.0000 58,306 58,306 1,209 59,515



Page 122








Activity - PUBLIC SAFETY


CORPORATION COUNSEL 3,016 2.3141 8,673 8,673 8,673

SHERIFF 14,284 10.9599 41,077 41,077 872 41,949

CORRECTIONS 109,320 83.8794 314,374 314,374 6,676 321,050

OTHER 3,710 2.8466 10,669 10,669 227 10,896

SubTotal 130,330 100.0000 374,793 374,793 7,775 382,568

TOTAL 130,330 100.0000 374,793 374,793 7,775 382,568



Page 123








Activity - UNIVERSITY CNTR


OTHER 100 100.0000 39,728 39,728 824 40,552

SubTotal 100 100.0000 39,728 39,728 824 40,552

TOTAL 100 100.0000 39,728 39,728 824 40,552



Page 124








Activity - HIGHWAY


HIGHWAY 100 100.0000 13,917 13,917 289 14,206

SubTotal 100 100.0000 13,917 13,917 289 14,206

TOTAL 100 100.0000 13,917 13,917 289 14,206



Page 125








Activity - OTHER


LIBRARY 100 100.0000 593,232 593,232 12,306 605,538

SubTotal 100 100.0000 593,232 593,232 12,306 605,538

TOTAL 100 100.0000 593,232 593,232 12,306 605,538



Page 126



Total





210 RIVER DRIVE212 RIVER DRIVEHEALTH & SOC SVCSCOURTHOUSE &


Receiving Department USDA BLDG SHELTER HOME

PERSONNEL 25,630 25,630 0 0 0 0 0COUNTY CLERK 18,817 18,817 0 0 0 0 0CORPORATION COUNSEL 8,673 0 0 0 0 0 0COUNTY ADMINISTRATOR 9,220 9,220 0 0 0 0 0FINANCE 13,548 13,548 0 0 0 0 0INSURANCE 2,964 2,964 0 0 0 0 0BUILDING MAINTENANCE 33,403 3,630 0 0 0 0 0COUNTY TREASURER 8,141 8,141 0 0 0 0 0CENTRAL SERVICES 16,418 16,418 0 0 0 0 0CHILD SUPPORT 6,912 0 6,912 0 0 0 0SOCIAL SVCS - ADMIN 78,853 0 78,853 0 0 0 0CHILDRENS COURT 4,287 0 4,287 0 0 0 0SHELTER HOME 137,675 0 0 0 0 0 137,675CLERK OF COURTS 71,880 71,880 0 0 0 0 0JUDICAL 159,319 159,319 0 0 0 0 0FAMILY COURT 4,624 4,624 0 0 0 0 0DISTRICT ATTORNEY 39,501 39,501 0 0 0 0 0VICTIM/WITNESS 12,950 12,950 0 0 0 0 0SHERIFF 71,691 0 0 0 0 0 0CORRECTIONS 321,050 0 0 0 0 0 0EMERGENCY 3,765 3,765 0 0 0 0 0PLANNING 24,447 0 0 0 24,447 0 0ZONING 14,948 0 0 0 14,948 0 0PARKS 21,271 0 0 21,271 0 0 0LAND CONSERVATION 26,656 0 0 0 26,656 0 0HIGHWAY 14,206 0 0 0 0 0 0UW EXTENSION 37,233 0 0 37,233 0 0 0LIBRARY 605,538 0 0 0 0 0 0VETERANS 3,915 0 0 3,915 0 0 0REGISTER OF DEEDS 35,133 35,133 0 0 0 0 0OTHER 64,142 18,019 ( 18,005) 21,566 0 ( 8,886) 0

Page 127



Total





210 RIVER DRIVE212 RIVER DRIVEHEALTH & SOC SVCSCOURTHOUSE &


Receiving Department USDA BLDG SHELTER HOME

Direct Billed 193,116 108,695 30,884 0 0 53,537 0

Total 2,089,926 552,254 102,931 83,985 66,051 44,651 137,675

Page 128



WEST STREET





OTHERHIGHWAYUNIVERSITY CNTRPUBLIC SAFETY



PERSONNEL 0 0 0 0 0COUNTY CLERK 0 0 0 0 0CORPORATION COUNSEL 0 8,673 0 0 0COUNTY ADMINISTRATOR 0 0 0 0 0FINANCE 0 0 0 0 0INSURANCE 0 0 0 0 0BUILDING MAINTENANCE 29,773 0 0 0 0COUNTY TREASURER 0 0 0 0 0CENTRAL SERVICES 0 0 0 0 0CHILD SUPPORT 0 0 0 0 0SOCIAL SVCS - ADMIN 0 0 0 0 0CHILDRENS COURT 0 0 0 0 0SHELTER HOME 0 0 0 0 0CLERK OF COURTS 0 0 0 0 0JUDICAL 0 0 0 0 0FAMILY COURT 0 0 0 0 0DISTRICT ATTORNEY 0 0 0 0 0VICTIM/WITNESS 0 0 0 0 0SHERIFF 29,742 41,949 0 0 0CORRECTIONS 0 321,050 0 0 0EMERGENCY 0 0 0 0 0PLANNING 0 0 0 0 0ZONING 0 0 0 0 0PARKS 0 0 0 0 0LAND CONSERVATION 0 0 0 0 0HIGHWAY 0 0 0 14,206 0UW EXTENSION 0 0 0 0 0LIBRARY 0 0 0 0 605,538VETERANS 0 0 0 0 0REGISTER OF DEEDS 0 0 0 0 0OTHER 0 10,896 40,552 0 0

Page 129



WEST STREET





OTHERHIGHWAYUNIVERSITY CNTRPUBLIC SAFETY



Direct Billed 0 0 0 0 0

Total 59,515 382,568 40,552 14,206 605,538

Page 130





COUNTY TREASURER


The Marathon County Treasurer has responsibility for making short-term investments with excess County funds, settling with the

County’s taxing districts, collecting and preparing tax receipts for all County departments, depositing all collected funds, and

preparing statements for sale of tax deed lands. These are all General Government functions and have been excluded from further

allocation.

The County Treasurer also has the responsibility for processing general receipts. These are allowable activities and costs have been

accumulated based on the Treasurer's estimate of effort expended. Costs of the General Receipt function are allocated to

departments based on the number of general receipt transactions processed during 2008.

The County Treasurer also provides support for the payroll function in the Finance Department. Costs have been accumulated

based on the Treasurer's estimate of effort expended. Costs for the Payroll function are allocated to departments based on the total

number of payroll checks issued by department during 2008.

Ref.: 2 CFR 225, Attachment B, Sections 11 and 23.





For Department COUNTY TREASURER



CAPITAL OUTLAY 0

Total Deductions: 0 0

BUILDING USE 2,768 2 2,770 EQUIPMENT USE 4,097 13 4,110 SPECIAL ACCOUNTING 483 3 486 DATA PROCESSING 14,898 342 15,240 PERSONNEL 4,009 554 4,563 CORPORATION COUNSEL 3,027 205 3,232 COUNTY ADMINISTRATOR 3,796 178 3,974 FINANCE 2,793 171 2,964 INSURANCE 5,769 4 5,773 BUILDING MAINTENANCE 7,950 191 8,141 COUNTY TREASURER 8,694 8,694 CENTRAL SERVICES 6,899 6,899



Page 132



Total





General & Admin RECEIPTS PAYROLL


GENERAL GOVT

Wages & Benefits



BANK SVCS 759 0 0 0 759OTHER LOSSES 25,103 0 0 0 25,103PAPER/FORMS 5,951 305 769 624 4,253DATA PROCESSING 28 0 0 0 28LEGAL NOTICES 3,299 0 0 0 3,299ARCHITECTURAL 4,200 0 0 0 4,200PRINTING/DUPLICATION 6,497 333 840 681 4,643TRAVEL & TRAINING 1,723 88 223 181 1,231MACHINES/EQUIP 10,205 524 1,320 1,069 7,292OFFICE SUPPLIES 1,390 71 180 146 993MICROFILM SVCS 0 0 0 0 0OFFICE EQUIPMENT 880 45 114 92 629DUES/SUBS 240 12 31 25 172DRAFTING SUPPLIES 0 0 0 0 0CAPITAL OUTLAY 0 0 0 0 0*SPECIAL CHARGES 4,166 0 0 0 4,166

Departmental Totals


Deductions


Functional Cost 464,475 21,900 55,201 44,742 342,632

Allocation Step 1

Inbound- All Others 49,590 49,590 0 0 0Reallocate Admin Costs ( 71,490) 8,917 7,227 55,346Unallocated Costs ( 397,978) 0 0 0 ( 397,978)1st Allocation 116,087 0 64,118 51,969 0

Page 133

Schedule 12.3




Total





General & Admin RECEIPTS PAYROLL


GENERAL GOVT

Allocation Step 2

Inbound- All Others 17,256 17,256 0 0 0Reallocate Admin Costs ( 17,256) 2,152 1,744 13,360Unallocated Costs ( 13,360) 0 0 0 ( 13,360)2nd Allocation 3,896 0 2,152 1,744 0

Total For 12 COUNTY TREASURER

Total Allocated 119,983 0 66,270 53,713 0

Page 134

Schedule 12.3








Activity - RECEIPTS


PERSONNEL 18 0.1508 97 97 97

COUNTY CLERK 776 6.4992 4,167 4,167 4,167


COUNTY ADMINISTRATOR 11 0.0921 59 59 59

FINANCE 1,277 10.6951 6,858 6,858 6,858

BUILDING MAINTENANCE 22 0.1843 118 118 118

COUNTY TREASURER 1,527 12.7889 8,200 8,200 8,200


HEALTH DEPARTMENT 86 0.7203 462 462 22 484

ADRC 1,320 11.0553 7,088 7,088 342 7,430


CLERK OF COURTS 59 0.4941 317 317 15 332


SHERIFF 967 8.0988 5,193 5,193 251 5,444

PLANNING 339 2.8392 1,820 1,820 88 1,908

SOLID WASTE 667 5.5863 3,582 3,582 173 3,755

PARKS 429 3.5930 2,304 2,304 111 2,415

HIGHWAY 516 4.3216 2,771 2,771 134 2,905

AIRPORT 1,773 14.8489 9,520 9,520 461 9,981

UW EXTENSION 175 1.4657 940 940 45 985

LIBRARY 247 2.0687 1,326 1,326 64 1,390

VETERANS 1 0.0084 5 5 5


OTHER 344 2.8811 1,847 1,847 89 1,936

SubTotal 11,940 100.0000 64,118 64,118 2,152 66,270

TOTAL 11,940 100.0000 64,118 64,118 2,152 66,270

Allocation Basis: GENERAL RECEIPTS ISSUED BY DEPARTMENT


Page 135








Activity - PAYROLL


PERSONNEL 162 0.7201 374 374 374

COUNTY CLERK 108 0.4800 249 249 249


COUNTY ADMINISTRATOR 162 0.7201 374 374 374

FINANCE 189 0.8401 437 437 437

INSURANCE 54 0.2400 125 125 125


COUNTY TREASURER 214 0.9512 494 494 494


CHILD SUPPORT 346 1.5379 799 799 29 828

SOCIAL SVCS - ADMIN 238 1.0579 550 550 20 570

SOCIAL SVCS - INC MAINT 605 2.6891 1,398 1,398 51 1,449

SOCIAL SVCS - SERVICES 1,333 5.9250 3,079 3,079 112 3,191


ADRC 518 2.3024 1,197 1,197 44 1,241


NUTRITION 497 2.2091 1,148 1,148 42 1,190

SENIOR AIDES 1,512 6.7206 3,493 3,493 127 3,620

SHELTER HOME 729 3.2403 1,684 1,684 61 1,745


CLERK OF COURTS 1,124 4.9960 2,596 2,596 95 2,691

DISTRICT ATTORNEY 270 1.2001 624 624 23 647

VICTIM/WITNESS 108 0.4800 249 249 9 258

SHERIFF 2,754 12.2411 6,360 6,360 232 6,592

CORRECTIONS 1,292 5.7427 2,984 2,984 109 3,093


DRUG AWARNESS 27 0.1200 62 62 2 64

PLANNING 216 0.9601 499 499 18 517

ZONING 302 1.3423 698 698 25 723

SOLID WASTE 133 0.5912 307 307 11 318

PARKS 1,242 5.5205 2,869 2,869 105 2,974

Page 136








Activity - PAYROLL


FORESTERY 22 0.0978 51 51 2 53


HIGHWAY 1,806 8.0274 4,172 4,172 152 4,324

AIRPORT 580 2.5780 1,340 1,340 49 1,389

UW EXTENSION 135 0.6001 312 312 11 323

LIBRARY 1,296 5.7605 2,994 2,994 109 3,103

VETERANS 81 0.3600 187 187 7 194


OTHER 703 3.1247 1,624 1,624 59 1,683

SubTotal 22,498 100.0000 51,969 51,969 1,744 53,713

TOTAL 22,498 100.0000 51,969 51,969 1,744 53,713

Allocation Basis: PAYROLL CHECKS BY DEPT W/VARIOUS WEIGHTED


Page 137



Total





PAYROLLRECEIPTS



PERSONNEL 471 97 374COUNTY CLERK 4,416 4,167 249CORPORATION COUNSEL 464 27 437COUNTY ADMINISTRATOR 433 59 374FINANCE 7,295 6,858 437INSURANCE 125 0 125BUILDING MAINTENANCE 1,749 118 1,631COUNTY TREASURER 8,694 8,200 494CENTRAL SERVICES 64 0 64CHILD SUPPORT 828 0 828SOCIAL SVCS - ADMIN 2,755 2,185 570SOCIAL SVCS - INC MAINT 1,449 0 1,449SOCIAL SVCS - SERVICES 3,191 0 3,191HEALTH DEPARTMENT 3,268 484 2,784ADRC 8,671 7,430 1,241COMMISSION ON AGING 1,583 0 1,583NUTRITION 1,190 0 1,190SENIOR AIDES 3,620 0 3,620SHELTER HOME 1,745 0 1,745EMPLOYMENT & TRAINING 2,139 1,052 1,087CLERK OF COURTS 3,023 332 2,691DISTRICT ATTORNEY 3,653 3,006 647VICTIM/WITNESS 258 0 258SHERIFF 12,036 5,444 6,592CORRECTIONS 3,093 0 3,093EMERGENCY 130 0 130DRUG AWARNESS 64 0 64PLANNING 2,425 1,908 517ZONING 723 0 723SOLID WASTE 4,073 3,755 318PARKS 5,389 2,415 2,974FORESTERY 53 0 53LAND CONSERVATION 517 0 517HIGHWAY 7,229 2,905 4,324

Page 138



Total





PAYROLLRECEIPTS



AIRPORT 11,370 9,981 1,389UW EXTENSION 1,308 985 323LIBRARY 4,493 1,390 3,103VETERANS 199 5 194REGISTER OF DEEDS 2,178 1,531 647OTHER 3,619 1,936 1,683

Direct Billed 0 0 0

Total 119,983 66,270 53,713

Page 139





CENTRAL SERVICES


Central Services include the Central Switchboard, Print Shop, and Mail operations.

• Switchboard: The central switchboard provides service for all departments in the Courthouse, Courthouse Annex, Social

Services, and Highway buildings. Service includes an incoming WATS line and STS lines. Costs have been allocated

based on the number of telephone extensions and tie trunk lines by benefiting departments. Long distance phone calls

outside the geographical area covered by the STS lines are billed directly to the using departments. Amounts previously

billed have been properly offset against plan developed costs.

• Printing: Marathon County operates a central Print Shop that provides copier services for various County departments.

Benefiting departments are charged for the services provided. However, the rates charged are not high enough to fully

absorb the total direct operating costs. The excess costs for this service are allocated to departments based on 2008

printing and duplicating charges.

• Postage: The costs of postage for mailings are allocated to departments not direct billed based on the number of

employees.

• Billed Postage: The costs of postage and miscellaneous expenses associated with posting mail for selected

departments who are billed are allocated based on 2008 postage charges. Previously billed amounts have been properly

offset against plan development costs.



CENTRAL SERVICES


Staff in this department also provides support to the County Clerk’s office. This activity has been classified as “General Government”

and has been therefore appropriately removed from further allocation.






For Department CENTRAL SERVICES



BUILDING USE 5,582 4 5,586 EQUIPMENT USE 12,346 40 12,386 SPECIAL ACCOUNTING 425 3 428 PERSONNEL 470 79 549 COUNTY CLERK 33,780 3,659 37,439 FINANCE 2,682 164 2,846 INSURANCE 788 788 BUILDING MAINTENANCE 16,033 385 16,418 COUNTY TREASURER 62 2 64 CENTRAL SERVICES 766 766



Page 142



Total





General & Admin SWITCHBOARD COPY/PRINTING


POSTAGE

Wages & Benefits

SALARIES & WAGES 20,324 0 0 0 4,634FRINGE BENEFITS 12,240 0 0 0 2,791


POSTAGE 178,922 0 0 0 110,384TELEPHONE 57,419 0 57,419 0 0PRINTING/DUPLICATION 0 0 0 0 0PAPER/FORMS 0 0 0 0 0LONG DISTANCE 25,280 0 25,280 0 0COPIER CHARGES 0 0 0 0 0MACHINES/EQUIP 0 0 0 0 0OFFICE SUPPLIES 0 0 0 0 0TELE INSTALL 0 0 0 0 0TRAVEL & TRAINING 0 0 0 0 0BOOKS 0 0 0 0 0AUDIT ADJ - OPS ( 10,478) 0 0 ( 10,478) 0

Departmental Totals

Total Expenditures 283,707 0 82,699 ( 10,478) 117,809

Deductions


Functional Cost 283,707 0 82,699 ( 10,478) 117,809

Allocation Step 1

Inbound- All Others 72,168 72,168 0 0 0Reallocate Admin Costs ( 72,168) 21,037 ( 2,665) 29,967Unallocated Costs ( 22,220) 0 0 0 01st Allocation 333,655 0 103,736 ( 13,143) 147,776

Allocation Step 2

Inbound- All Others 5,102 5,102 0 0 0Reallocate Admin Costs ( 5,102) 1,487 ( 188) 2,118Unallocated Costs ( 319) 0 0 0 02nd Allocation 4,783 0 1,487 ( 188) 2,118

Page 143

Schedule 13.3




Total





General & Admin SWITCHBOARD COPY/PRINTING


POSTAGE

Total For 13 CENTRAL SERVICES

Total Allocated 338,438 0 105,223 ( 13,331) 149,894

Page 144

Schedule 13.3



BILLED POSTAGE





GENERAL GOVT


Wages & Benefits

SALARIES & WAGES 4,634 11,056FRINGE BENEFITS 2,791 6,658


POSTAGE 68,538 0TELEPHONE 0 0PRINTING/DUPLICATION 0 0PAPER/FORMS 0 0LONG DISTANCE 0 0COPIER CHARGES 0 0MACHINES/EQUIP 0 0OFFICE SUPPLIES 0 0TELE INSTALL 0 0TRAVEL & TRAINING 0 0BOOKS 0 0AUDIT ADJ - OPS 0 0

Departmental Totals

Total Expenditures 75,963 17,714

Deductions

Total Deductions 0 0

Functional Cost 75,963 17,714

Allocation Step 1

Inbound- All Others 0 0Reallocate Admin Costs 19,323 4,506Unallocated Costs 0 ( 22,220)1st Allocation 95,286 0

Allocation Step 2

Inbound- All Others 0 0Reallocate Admin Costs 1,366 319Unallocated Costs 0 ( 319)2nd Allocation 1,366 0

Page 145

Schedule 13.3



BILLED POSTAGE





GENERAL GOVT


Total For 13 CENTRAL SERVICES

Total Allocated 96,652 0

Page 146

Schedule 13.3








Activity - SWITCHBOARD


DATA PROCESSING 45 5.8978 6,118 6,118 6,118

PERSONNEL 11 1.4417 1,496 1,496 1,496

COUNTY CLERK 12 1.5727 1,631 1,631 1,631



FINANCE 18 2.3591 2,447 2,447 2,447

BUILDING MAINTENANCE 2 0.2621 272 272 272

COUNTY TREASURER 12 1.5727 1,631 1,631 1,631


SPECIAL EDUCATION 17 2.2280 2,311 2,311 39 2,350


ADRC 33 4.3250 4,487 4,487 76 4,563

SENIOR AIDES 4 0.5242 544 544 9 553

CHILDRENS COURT 6 0.7864 816 816 14 830


EMPLOYMENT & TRAINING W-2 20 2.6212 2,719 2,719 46 2,765

CLERK OF COURTS 58 7.6016 7,886 7,886 134 8,020

JUDICAL 4 0.5242 544 544 9 553


SHERIFF 49 6.4220 6,662 6,662 113 6,775

CORRECTIONS 46 6.0288 6,254 6,254 106 6,360


PLANNING 7 0.9174 952 952 16 968

ZONING 33 4.3250 4,487 4,487 76 4,563

SOLID WASTE 6 0.7864 816 816 14 830

PARKS 16 2.0970 2,175 2,175 37 2,212

FORESTERY 15 1.9659 2,039 2,039 35 2,074


HIGHWAY 19 2.4902 2,583 2,583 44 2,627

AIRPORT 2 0.2621 272 272 5 277

UW EXTENSION 16 2.0970 2,175 2,175 37 2,212

Page 147








Activity - SWITCHBOARD


LIBRARY 19 2.4902 2,583 2,583 44 2,627

VETERANS 8 1.0485 1,088 1,088 18 1,106


OTHER 32 4.1940 4,351 4,351 74 4,425

SubTotal 763 100.0000 103,736 103,736 1,487 105,223

TOTAL 763 100.0000 103,736 103,736 1,487 105,223

Allocation Basis: NUMBER OF TELEPHONE EXTENSIONS BY DEPARTMENT

Allocation Source: MARATHON COUNTY DEPARTMENT & EMPLOYEE LISTING

Page 148








Activity - COPY/PRINTING


PERSONNEL 1,825.28 0.9229 -121 -121 -121

COUNTY CLERK 9,287.54 4.6960 -617 -617 -617

CORPORATION COUNSEL 1,626.62 0.8225 -108 -108 -108

COUNTY ADMINISTRATOR 2,067.28 1.0453 -137 -137 -137

FINANCE 11,975.00 6.0548 -796 -796 -796

INSURANCE 107.44 0.0543 -7 -7 -7

BUILDING MAINTENANCE 425.94 0.2154 -28 -28 -28

COUNTY TREASURER 1,389.76 0.7027 -92 -92 -92

SOCIAL SVCS - ADMIN 22,498.35 11.3756 -1,495 -1,495 -25 -1,520

HEALTH DEPARTMENT 9,734.35 4.9219 -647 -647 -11 -658

ADRC 23,327.42 11.7948 -1,550 -1,550 -26 -1,576

COMMISSION ON AGING 62.31 0.0315 -4 -4 -4

NUTRITION 165.55 0.0837 -11 -11 -11

SHELTER HOME 466.70 0.2360 -31 -31 -1 -32

EMPLOYMENT & TRAINING JTPA 2,414.21 1.2207 -160 -160 -3 -163

CLERK OF COURTS 15,947.57 8.0634 -1,060 -1,060 -18 -1,078

DISTRICT ATTORNEY 13,385.76 6.7681 -890 -890 -15 -905

VICTIM/WITNESS 579.45 0.2930 -39 -39 -1 -40

SHERIFF 27,899.83 14.1066 -1,856 -1,856 -29 -1,885

CORRECTIONS 10,562.46 5.3406 -702 -702 -12 -714

EMERGENCY GOVERNMENT 1,003.85 0.5076 -67 -67 -1 -68

PLANNING 2,180.45 1.1025 -145 -145 -2 -147

ZONING 829.10 0.4192 -55 -55 -1 -56

SOLID WASTE 847.17 0.4283 -56 -56 -1 -57

PARKS 1,797.30 0.9088 -119 -119 -2 -121

WINTER RECREATION 44.49 0.0225 -3 -3 -3

LAND CONSERVATION 488.43 0.2470 -32 -32 -1 -33

HIGHWAY 6,150.07 3.1096 -409 -409 -7 -416

AIRPORT 2,709.01 1.3697 -180 -180 -3 -183

UW EXTENSION 8,443.27 4.2691 -561 -561 -9 -570

LIBRARY 13,723.76 6.9390 -912 -912 -15 -927

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Activity - COPY/PRINTING


VETERANS 705.70 0.3568 -47 -47 -1 -48

REGISTER OF DEEDS 2,345.78 1.1861 -156 -156 -3 -159

OTHER 759.53 0.3840 -50 -50 -1 -51

SubTotal 197,776.73 100.0000 -13,143 -13,143 -188 -13,331

TOTAL 197,776.73 100.0000 -13,143 -13,143 -188 -13,331

Allocation Basis: PRINTING AND DUPLICATING CHARGES BY DEPARTMENT


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Activity - POSTAGE


PERSONNEL 6 3.1088 4,594 4,594 4,594

COUNTY CLERK 4 2.0725 3,063 3,063 3,063



FINANCE 7 3.6269 5,360 5,360 5,360

INSURANCE 2 1.0363 1,531 1,531 1,531


COUNTY TREASURER 7 3.6269 5,360 5,360 5,360

CENTRAL SERVICES 1 0.5181 766 766 766


CLERK OF COURTS 30 15.5440 22,970 22,970 424 23,394

JUDICAL 9 4.6632 6,891 6,891 127 7,018


DRUG AWARNESS 1 0.5181 766 766 14 780

PLANNING 11 5.6995 8,422 8,422 155 8,577

ZONING 15 7.7720 11,485 11,485 212 11,697


HIGHWAY 4 2.0725 3,063 3,063 56 3,119

VETERANS 3 1.5544 2,297 2,297 42 2,339


SubTotal 193 100.0000 147,776 147,776 2,118 149,894

TOTAL 193 100.0000 147,776 147,776 2,118 149,894

Allocation Basis: NUMBER OF EMPLOYEES BY DEPARTMENT NOT BILLED


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Activity - BILLED POSTAGE


SOCIAL SVCS - ADMIN 37,693.00 52.9915 50,494 -37,693 12,801 723 13,524

SPECIAL EDUCATION 2,853.85 4.0122 3,823 -2,854 969 55 1,024

ADRC 5,609.92 7.8869 7,515 -5,610 1,905 108 2,013

EMPLOYMENT & TRAINING JTPA 2,583.66 3.6323 3,461 -2,584 877 50 927

SHERIFF 6,307.47 8.8675 8,450 -6,307 2,143 121 2,264

EMERGENCY GOVERNMENT 1,762.54 2.4779 2,361 -1,763 598 34 632

SOLID WASTE 825.67 1.1608 1,106 -826 280 16 296

PARKS 467.29 0.6570 626 -467 159 9 168

AIRPORT 599.76 0.8432 803 -600 203 12 215

UW EXTENSION 330.49 0.4646 443 -330 113 6 119

LIBRARY 2,356.29 3.3127 3,156 -2,356 800 45 845

OTHER 9,740.11 13.6934 13,048 -9,740 3,308 187 3,495

SubTotal 71,130.05 100.0000 95,286 -71,130 24,156 1,366 25,522

Direct Billed 71,130 71,130 71,130

TOTAL 71,130.05 100.0000 95,286 95,286 1,366 96,652

Allocation Basis: POSTAGE CHARGES BY BENEFITING DEPARTMENT

Allocation Source: COUNTY FINANACIAL RECORDS

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Total





BILLED POSTAGEPOSTAGECOPY/PRINTINGSWITCHBOARD



DATA PROCESSING 6,118 6,118 0 0 0PERSONNEL 5,969 1,496 ( 121) 4,594 0COUNTY CLERK 4,077 1,631 ( 617) 3,063 0CORPORATION COUNSEL 7,513 1,496 ( 108) 6,125 0COUNTY ADMINISTRATOR 4,779 1,088 ( 137) 3,828 0FINANCE 7,011 2,447 ( 796) 5,360 0INSURANCE 1,524 0 ( 7) 1,531 0BUILDING MAINTENANCE 2,541 272 ( 28) 2,297 0COUNTY TREASURER 6,899 1,631 ( 92) 5,360 0CENTRAL SERVICES 766 0 0 766 0SOCIAL SVCS - ADMIN 27,490 15,486 ( 1,520) 0 13,524SPECIAL EDUCATION 3,374 2,350 0 0 1,024HEALTH DEPARTMENT 46,481 5,807 ( 658) 41,332 0ADRC 5,000 4,563 ( 1,576) 0 2,013COMMISSION ON AGING ( 4) 0 ( 4) 0 0NUTRITION ( 11) 0 ( 11) 0 0SENIOR AIDES 553 553 0 0 0CHILDRENS COURT 830 830 0 0 0SHELTER HOME ( 32) 0 ( 32) 0 0EMPLOYMENT & TRAINING 6,986 6,222 ( 163) 0 927EMPLOYMENT & TRAINING 2,765 2,765 0 0 0CLERK OF COURTS 30,336 8,020 ( 1,078) 23,394 0JUDICAL 7,571 553 0 7,018 0DISTRICT ATTORNEY 4,011 1,797 ( 905) 3,119 0VICTIM/WITNESS ( 40) 0 ( 40) 0 0SHERIFF 7,154 6,775 ( 1,885) 0 2,264CORRECTIONS 5,646 6,360 ( 714) 0 0EMERGENCY 1,117 553 ( 68) 0 632DRUG AWARNESS 780 0 0 780 0PLANNING 9,398 968 ( 147) 8,577 0ZONING 16,204 4,563 ( 56) 11,697 0SOLID WASTE 1,069 830 ( 57) 0 296PARKS 2,259 2,212 ( 121) 0 168FORESTERY 2,074 2,074 0 0 0

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Total





BILLED POSTAGEPOSTAGECOPY/PRINTINGSWITCHBOARD



WINTER RECREATION ( 3) 0 ( 3) 0 0LAND CONSERVATION 7,953 968 ( 33) 7,018 0HIGHWAY 5,330 2,627 ( 416) 3,119 0AIRPORT 309 277 ( 183) 0 215UW EXTENSION 1,761 2,212 ( 570) 0 119LIBRARY 2,545 2,627 ( 927) 0 845VETERANS 3,397 1,106 ( 48) 2,339 0REGISTER OF DEEDS 9,939 1,521 ( 159) 8,577 0OTHER 7,869 4,425 ( 51) 0 3,495

Direct Billed 71,130 0 0 0 71,130

Total 338,438 105,223 ( 13,331) 149,894 96,652

Page 154



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