oakland county michigan county-wide cost a p f 2011 · 2017-06-28 · 2012 maximus, inc. based on...

2012 MAXIMUS, Inc.

Based on Actual Costs For The Year Ended September 30, 2011

3941 Traxler Court Bay City, Michigan 48706

(989) 684-4111 (989) 684-6062 FAX

OAKLAND COUNTY, MICHIGAN

COUNTY-WIDE COST ALLOCATION PLAN

FISCAL 2011

Oakland County, Michigan Indirect Cost Overhead Rates

Based on Year Ended September 30, 2011 For Use in Fiscal Year Beginning October 1, 2012

The indirect cost overhead rates identified on the following Exhibits have been divided into three categories (Billed Departments,

Proprietary Funds and Non-Billed Departments).

The departments included in Exhibit “A” represent those departments that were billed for indirect cost in fiscal 2011. It was

necessary to calculate a roll forward for these departments, which represents the difference between the amount billed and the actual

amount of indirect costs incurred.

Exhibit “B” includes those departments that are considered Proprietary Funds. These departments have been separated from the

non-billed departments because the proposed indirect costs may be billed easier by charging each fund once a year based on the dollar

amount of proposed costs as opposed to using an overhead rate.

Those departments included in Exhibit “C” represent those departments for which a rate may have been computed in the past but

the departments were never billed for indirect costs. These departments were separated from billed departments because a roll forward

should not be computed if a department was not billed for indirect cost for the year represented by this cost plan.

Schedules “D” and “E” provide a comparison between FY 2010 and FY 2011 of actual indirect costs and the proposed rate that

was computed for each department. The amount shown under Actual Indirect Costs does not include any Roll-Forward amount or cost

adjustment if applicable. These adjustments tend to fluctuate and could result in a distorted comparison.

Exhibit A

Oakland County, MichiganIndirect Cost Overhead Rates

Based on Year Ended September 30, 2011For Use in Fiscal Year Beginning October 1, 2012

Less(Base) FY 2010/11 Actual Roll Proposed ProposedDirect Fixed Gross Roll- Net Indirect Forward Costs Rate

Grant Departments Wages Rate Recoveries Forward Recoveries Costs FY 2012/13 FY 2012/13 FY 2012/13Friend of the Court 7,951,254 N/A 825,155 (23,282) 848,437 823,901 (24,536) 799,365 10.05%

Health Division 13,546,479 12.78% 1,731,240 1,950 1,729,290 1,816,274 86,984 1,903,258 14.05%

JTPA 486,544 66.44% 323,260 42,049 281,211 259,026 (22,185) 236,841 48.68%

Prosecuting Attorney - CRP 1,237,152 N/A 155,143 (7,396) 162,539 154,946 (7,593) 147,353 11.91%

Road Patrol Grant 483,182 13.16% 63,587 21,030 42,557 41,114 (1,443) 39,671 8.21%

Human Services 3,264,380 19.30% 630,025 (12,991) 643,016 692,934 49,918 742,852 22.76%

Water Res. Comm. (CPF) 520,235 17.28% 89,897 16,249 73,648 118,023 44,375 162,398 31.22%

Exhibit B

Actual Fixed Roll ProposedIndirect Costs Forward Costs

Proprietary Funds Costs FY 2010/11 FY 2012/13 FY 2012/13Parks & Recreation 605,164 577,074 28,090 633,254 Fire Records 65,141 57,449 7,692 72,833 Airport 441,860 483,052 (41,192) 400,668 Drain Proprietary Funds 784,148 892,167 (108,019) 676,129 Delq Tax Revolving 70,741 86,048 (15,307) 55,434 Facilities & Operations 1,176,519 1,305,137 (128,618) 1,047,901 Information Tech - Clemis 264,680 274,955 (10,275) 254,405 Information Technology 1,344,264 1,562,023 (217,759) 1,126,505 Drain Equipment 132,640 131,958 682 133,322 Radio Communication 168,092 154,600 13,492 181,584 Motor Pool 532,032 648,554 (116,522) 415,510 Office Equipment 123,256 199,688 (76,432) 46,824 Mailing, Copier, & Printing 92,649 310,435 (217,786) (125,137) Communication 238,760 245,914 (7,154) 231,606 Building & Liability Insurance 214,185 276,675 (62,490) 151,695 Fringe Benefits 274,053 297,693 (23,640) 250,413 Delq Pers. Prop. Tax 230,951 220,634 10,317 241,268 Totals 6,759,135 7,724,056 (964,921) 5,794,214



Exhibit C-1



(Base) Actual Roll Proposed ProposedDirect Fixed Indirect Forward Costs Rate

Non-Billed Departments Wages Rate Costs FY 2010/11 FY 2010/11 FY 2010/11M & B - Equalization 4,555,316 0.00% 714,115 - 714,115 15.68%M & B - Reimbursement 1,337,948 0.00% 392,978 - 392,978 29.37%Human Svc - Admin 135,732 0.00% 30,004 - 30,004 22.11%Human Svc - Homeland 450,760 129,767 - 129,767 28.79%Public Svc - Admin 123,393 0.00% 16,370 - 16,370 13.27%Public Svc - Vets Svcs 787,484 0.00% 102,632 - 102,632 13.03%Public Svc - Community Correcti 2,058,861 0.00% 246,464 - 246,464 11.97%Public Svc - MSU Ext. 510,804 0.00% 83,686 - 83,686 16.38%Public Svc - Animal Control 1,159,498 0.00% 198,466 - 198,466 17.12%Public Svc - CC Probation - 0.00% 151,621 - 151,621 N/A Public Svc - Medical Exam 2,070,127 0.00% 445,931 - 445,931 21.54%C&ED - Admin 234,096 0.00% 36,544 - 36,544 15.61%C&ED - Dev & Planning 2,596,687 0.00% 693,012 - 693,012 26.69%Clerk 3,543,614 0.00% 2,090,650 - 2,090,650 59.00%District Court 7,430,044 0.00% 466,915 - 466,915 6.28%Probate Court 2,725,515 0.00% 411,316 - 411,316 15.09%Family Court 12,164,242 0.00% 1,661,161 - 1,661,161 13.66%Prosecuting Attorney 9,184,803 0.00% 990,527 - 990,527 10.78%Sheriff 59,836,448 0.00% 5,929,344 - 5,929,344 9.91%Board of Commissioners 1,358,148 0.00% 154,284 - 154,284 11.36%Library 410,034 0.00% 113,278 - 113,278 27.63%Water Resources Commissioner 961,269 0.00% 351,121 - 351,121 36.53%Road Commissioner - 0.00% 73,780 - 73,780 N/A Road Comm Special Assess - 0.00% 12 - 12 N/A Register of Deeds Automation - 0.00% 7,450 - 7,450 N/A Oakland Enhance 244,587 0.00% 19,174 - 19,174 7.84%Property Tax Forfeiture Fund - 0.00% 1,961 - 1,961 N/A Water Res. Comm. (SRF) 1,507,899 0.00% 385,369 - 385,369 25.56%Restricted Funds - 0.00% 3,660 - 3,660 N/A County Market - 0.00% 5,089 - 5,089 N/A Social Welfare - 0.00% 6,454 - 6,454 N/A

Exhibit C-2



(Base) Actual Roll Proposed ProposedDirect Fixed Indirect Forward Costs Rate

Non-Billed Departments Wages Rate Costs FY 2010/11 FY 2010/11 FY 2010/11Multi Organization Grants 988,090 0.00% 127,517 - 127,517 12.91%LE Grants Misc 1,090,111 0.00% 161,869 - 161,869 14.85%LE Grants CLEMIS 0.00% 2,909 - 2,909 N/A Housing & Community Dev. 1,282,277 0.00% 225,701 - 225,701 17.60%Other Grants 170,915 0.00% 101,704 - 101,704 59.51%COPS More - 0.00% 8,112 - 8,112 N/A Judicial Grants 15,173 0.00% 19,215 - 19,215 126.64% Brownfield Initative - 0.00% 5,859 - 5,859 N/A Pollution Control - 0.00% 843 - 843 N/A Juvenile Maint 10,011,910 0.00% 1,502,795 - 1,502,795 15.01%County Veterans Trust - 0.00% 4,302 - 4,302 N/A CCIRF - 0.00% 207 - 207 N/A Waste Resource Mgmt 36,109 0.00% 1,288 - 1,288 3.57%MI Child - 0.00% 883 - 883 N/A Water Res. Comm. (DSF) - 0.00% 61,669 - 61,669 N/A Misc Debt Service Funds - 0.00% 444 - 444 N/A Misc Capital Project Funds - 0.00% 35,614 - 35,614 N/A Medical Care Facility - 0.00% 77,110 - 77,110 N/A Retirement - 0.00% 126,417 - 126,417 N/A Retiree Health Care - 0.00% 59,846 - 59,846 N/A Int. Ret. Med. Ben. - 0.00% 50,558 - 50,558 N/A Road Comm Retire - 0.00% 7,860 - 7,860 N/A Misc Trust Funds - 0.00% 9,267 - 9,267 N/A

Exhibit DOakland County, MichiganIndirect Cost Comparison

Based on FY 2010 Based on FY 2011Actual Actual

Indirect Proposed Indirect ProposedGrant Departments Costs Rate Costs RateFriend of the Court 833,553 11.32% 823,901 10.05%Health Division 1,914,643 15.16% 1,816,274 14.05%JTPA 248,442 55.37% 259,026 48.68%Prosecuting Attorney - CRP 154,713 13.72% 154,946 11.91%Road Patrol Grant 43,883 8.72% 41,114 8.21%Human Services 706,207 18.70% 692,934 22.76%Water Res. Comm. (CPF) 120,453 35.97% 118,023 31.22%


Indirect Proposed Indirect ProposedProprietary Funds Costs Rate Costs RateParks & Recreation 636,281 N/A 605,164 N/A Fire Records 65,114 N/A 65,141 N/A Airport 481,019 N/A 441,860 N/A Drain Proprietary Funds 764,227 N/A 784,148 N/A Delq Tax Revolving 71,465 N/A 70,741 N/A Facilities & Operations 1,200,268 N/A 1,176,519 N/A Information Tech - Clemis 293,485 N/A 264,680 N/A Information Technology 1,377,730 N/A 1,344,264 N/A Drain Equipment 133,608 N/A 132,640 N/A Radio Communication 160,618 N/A 168,092 N/A Motor Pool 505,502 N/A 532,032 N/A Office Equipment 140,722 N/A 123,256 N/A Mailing, Copier, & Printing 286,601 N/A 92,649 N/A Communication 238,315 N/A 238,760 N/A Building & Liability Insurance 209,118 N/A 214,185 N/A Fringe Benefits 306,173 N/A 274,053 N/A Delq. Pers. Prop. Tax 232,151 N/A 230,951 N/A Totals 7,102,397 6,759,135

Exhibit E-1

Oakland County, MichiganIndirect Cost Comparison


Indirect Proposed Indirect ProposedNon-Billed Departments Costs Rate Costs RateM & B - Equalization 690,453 15.43% 714,115 15.68%M & B - Reimbursement 500,419 35.85% 392,978 29.37%Human Svc - Admin 35,418 25.71% 30,004 22.11%Human Svc - Homeland Sec. 111,559 22.55% 129,767 28.79%Public Svc - Admin 16,663 13.30% 16,370 13.27%Public Svc - Vets Svcs 101,410 12.72% 102,632 13.03%Public Svc - Community Corr. 218,298 10.48% 246,464 11.97%Public Svc - MSU Ext. 81,232 15.37% 83,686 16.38%Public Svc - Animal Control 168,091 16.39% 198,466 17.12%Public Svc - CC Probation 155,794 N/A 151,621 N/A Public Svc - Medical Exam 437,900 21.19% 445,931 21.54%C&ED - Admin 102,723 47.17% 36,544 15.61%C&ED - Dev & Planning 672,777 25.15% 693,012 26.69%Clerk 1,950,667 52.19% 2,090,650 59.00%District Court 468,930 6.21% 466,915 6.28%Probate Court 431,455 14.82% 411,316 15.09%Family Court 1,864,514 13.48% 1,661,161 13.66%Prosecuting Attorney 1,048,552 10.96% 990,527 10.78%Sheriff 6,116,596 10.01% 5,929,344 9.91%Board of Commissioners 164,792 11.64% 154,284 11.36%Library 225,504 46.37% 113,278 27.63%Water Resources Comm. 339,287 22.84% 351,121 36.53%Road Commissioner 76,562 N/A 73,780 N/A Road Comm Special Assess 340 N/A 12 N/A Register of Deeds Automation 9,582 N/A 7,450 N/A Oakland Enhance 24,011 8.36% 19,174 7.84%Property Tax Forfeiture Fund 25,214 33.75% 1,961 N/A Water Res. Comm. (SRF) 365,570 18.18% 385,369 25.56%Restricted Funds 4,059 N/A 3,660 N/A

Exhibit E-2

Oakland County, MichiganIndirect Cost Comparison


Indirect Proposed Indirect ProposedNon-Billed Departments Costs Rate Costs RateCounty Market 5,372 N/A 5,089 N/A Social Welfare 8,173 N/A 6,454 N/A Multi Organization Grants 112,956 11.83% 127,517 12.91%LE Grants Misc 148,639 14.19% 161,869 14.85%LE Grants CLEMIS 5,397 N/A 2,909 N/A Housing & Community Dev. 259,686 19.49% 225,701 17.60%Other Grants 97,094 53.54% 101,704 59.51%COPS More 6,512 N/A 8,112 N/A Judicial Grants 45,372 67.29% 19,215 126.64%Brownfield Initative 12,047 164.46% 5,859 N/A Pollution Control 695 41.22% 843 N/A Juvenile Maint 1,506,874 15.36% 1,502,795 15.01%County Veterans Trust 3,347 N/A 4,302 N/A CCIRF 2,026 N/A 207 N/A Waste Resource Mgmt 1,340 3.46% 1,288 3.57%MI Child 1,581 N/A 883 N/A Water Res. Comm. (DSF) 55,243 N/A 61,669 N/A Misc Debt Service Funds 469 N/A 444 N/A Misc Capital Project Funds 24,208 N/A 35,614 N/A Medical Care Facility 76,042 N/A 77,110 N/A Sheriff Aviation 350 N/A 0 N/A Jail Inmate Commissry 35 N/A 0 N/A Retirement 92,603 N/A 126,417 N/A Retiree Health Care 46,201 N/A 59,846 N/A Int. Ret. Med. Ben. 38,777 N/A 50,558 N/A Road Comm Retire 7,848 N/A 7,860 N/A Misc Trust Funds 10,026 N/A 9,267 N/A

CAPFund Object Name Page Expenses Notes10100 1050XXX Non-departmental 92 16,607,715

Total Per CAFR page 123 16,607,715

10100 10101XX Co Exec. - Admin 98 2,724,296 10100 10102XX Co Exec. - Auditing 105 705,856 10100 101050X Co Exec. - Corp Counsel 115 2,258,691


10100 1020101 Mgmt & Budget - Admin 123 234,587 10100 1020401 Mgmt & Budget - Purchasing 128 1,125,109 10100 10206XX Mgmt & Budget - Fiscal Svcs 148 6,349,663

Sub Total Mgmt & Budget 7,709,359 10100 1020501 Mgmt & Budget - Equalization 9,150,444 Non Central Service10100 1020701 Mgmt & Budget - Reimb. 2,785,619 Non Central Service


10100 1030101 Central Services - Admin 182 225,617 10100 10308XX Central Servcies - Support Svcs 187 1,933,145


10100 1040XXX Facilities Management 203 1,053,794 Total Per CAFR page 121 1,053,794

10100 1050XXX Human Resources 258 3,739,566 Total Per CAFR page 121 3,739,566

10100 70101XX Treasurer 267 8,003,839 Total Per CAFR page 122 8,003,839

10100 2010101 Clerk/ROD - Admin 286 966,921 10100 2010601 Clerk/ROD - Micrographics 286 608,388

Sub Total Clerk 1,575,309 10100 2010201 Clerk/ROD - Clerk Admin 607,244 Non Central Service10100 2010205 Clerk/ROD - Vital Stats 717,157 Non Central Service10100 2010210 Clerk/ROD - Legal Records 2,578,645 Non Central Service10100 2010301 Clerk/ROD - Elections 1,371,716 Non Central Service10100 2010401 Clerk/ROD - ROD 2,739,565 Non Central Service10100 2010501 Clerk/ROD - Jury Comm 102,053 Non Central Service


Oakland County, MICAP to CAFR Reconciliation

Based on The Fiscal Year Ended September 30, 2011

INTRODUCTION The cost allocation plan for indirect services provided by central service departments is based on actual expenditures for the fiscal year ended September 30, 2011. The plan was prepared by MAXIMUS, Inc.

METHODOLOGY The plan 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 or indirect costs; 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 for the fiscal year identified in the Cost Allocation Plan. Statistics used to allocate costs were taken from data by performing one hundred percent counts or, in some cases, conducting a representative sample period count. A double step-down allocation procedure was used to distribute costs among central services and to other departments that receive benefits. The double step-down procedure initially requires a sequential ordering of departments. Department indirect cost allocations are then made in the order selected to all benefiting departments, including cross allocation to other central service departments. To insure that the cross-benefit of services among central service departments is fully recognized, a second 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, interest expense and general government costs as determined by OMB Circular A-87), plus all allocated costs for other central service departments which have been identified up to this point. Second Allocation - costs from other central services made subsequent to that 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 avoid unnecessary bulk in the plan, the first and second allocations are shown on the same schedule within the plan.

FORMAT

A table of contents is included at the beginning of the plan. The allocation of 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 sections of the plan: Summary Data - five summary schedules are provided at the beginning of the plan.

(1) Allocated Costs by Department (Schedule A) - provides the costs allocated from each central service department to each operating department. The central service departments are listed on the left side of the page and the operating departments detailed in the plan are listed across the top with a total at the bottom of the page.

(2) Fixed Costs Proposed (Schedule B) - this schedule computes the difference between the actual

(final) costs compiled within this plan to the indirect cost amount used (fixed) during the fiscal period under review. The difference between the final costs and fixed cost is called the rollforward adjustment. Depending on many factors a positive or negative number would be added to the final costs to compute a proposed cost, plus or minus adjustments, for the next fiscal period.

(3) Summary of Allocated Costs (Schedule C) - summarizes the costs allocated from each central

service department. The central service departments are listed along the left side of the page separated by spaces between the grantee departments.

(4) Detail of Allocated Costs (Schedule D) - details the costs allocated from each central service

department. The central service departments are listed across the top and the departments that received allocations are listed on the left side of the page.

(5) Summary of Allocation Basis (Schedule E) - provides the basis used to allocate the costs for each

function of every central service department.

Sections - sections for each central service department are presented in the following format:

(1) Nature and Extent of Services - a narrative description of the central service and each function that

was identified. Also described are the allocation basis used for each function and any other relevant information on expenditures.

(2) Costs to be Allocated - presents the total costs to be allocated based on actual expenditures from the

financial statements. Allocated additions represent costs allocated to a central service from other central service departments.

(3) Costs to be Allocated by Function - costs for each department are functionalized to the extent

deemed necessary to insure the application of allocation basis which most closely correlate with the benefits derived to receiving departments. Total costs allocated are the same as reflected on the previous schedule. Functions of the department are listed across the top of the page and a detailed schedule is provided on each function.

(4) Detail Allocation - detailed schedule of the allocation of each function is provided on all allocated

functions except for General Administration. Costs of General Administration are reallocated to all other departmental functions based on functional costs.

(5) Departmental Cost Allocation Summary - the last schedule in each department provides a summary

of the costs allocated by function. The departments that received allocations are listed on the left side of the page and the central service functions are listed across the top.

Oakland County, MichiganCost Allocation Plan

Based On The Fiscal Year Ended September 30, 2011Table of Contents

07/09/2012 10:19:53 AM

MaxCars - Cost Allocation Module Oakland County, MI 2011 CAP

2011 Version 1.0002

Summary Data Summary Page #Schedule A - Allocated Costs By Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .A 1Schedule B - Fixed Costs Proposed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .B 15Schedule C - Summary Of Allocated Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .C 18Schedule D - Detail Of Allocated Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .D 22Schedule E - Summary Of Allocation Basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E 34

Building Use Charge Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.1 38Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.2 39Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.3 40Schedule .4 - Detail Activity Allocations-N. Office Bldg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.1 47Schedule .4 - Detail Activity Allocations-NO Health Ctr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.2 48Schedule .4 - Detail Activity Allocations-Court House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.3 49Schedule .4 - Detail Activity Allocations-Central Svc Bld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.4 50Schedule .4 - Detail Activity Allocations-Info Tech Bldg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.5 51Schedule .4 - Detail Activity Allocations-Annex I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.6 52Schedule .4 - Detail Activity Allocations-Annex II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.7 53Schedule .4 - Detail Activity Allocations-Oak Pointe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.8 54Schedule .4 - Detail Activity Allocations-Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.4.9 55Schedule .4 - Detail Activity Allocations-Child Care Ctr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.10 56Schedule .4 - Detail Activity Allocations-Health Svc Ctr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.11 57Schedule .4 - Detail Activity Allocations-S. Health Svc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.12 58Schedule .4 - Detail Activity Allocations-Law Enf Complex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.13 59Schedule .4 - Detail Activity Allocations-Medical Exam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.14 60Schedule .4 - Detail Activity Allocations-Child Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.15 61Schedule .4 - Detail Activity Allocations-Work Release . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.16 62Schedule .4 - Detail Activity Allocations-Animal Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.17 63Schedule .4 - Detail Activity Allocations-Trusty Camp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.18 64Schedule .4 - Detail Activity Allocations-Materials Mgmt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.19 65Schedule .4 - Detail Activity Allocations-Sheriff Admin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.20 66Schedule .4 - Detail Activity Allocations-Farmers Market . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.21 67Schedule .4 - Detail Activity Allocations-W Oakland Bldg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.22 68Schedule .4 - Detail Activity Allocations-South Ofc Bldg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.23 69Schedule .4 - Detail Activity Allocations-Boot Camp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.24 70Schedule .4 - Detail Activity Allocations-Mens Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.25 71Schedule .4 - Detail Activity Allocations-Womens Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.26 72Schedule .4 - Detail Activity Allocations-Central Garage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.27 73

MAXCars © 2012 MAXIMUS, INC.



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2011 Version 1.0002

Schedule .4 - Detail Activity Allocations-Service Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.28 74Schedule .4 - Detail Activity Allocations-EOB 41 West . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.4.29 75Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1.5 76

Equipment Use Charge Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.1 86Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.2 87Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.3 88Schedule .4 - Detail Activity Allocations-Equipment Use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.4.1 89Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.5 90

Non-Departmental Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.1 91Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.2 92Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.3 93Schedule .4 - Detail Activity Allocations-Specific Serv . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.4.1 94Schedule .4 - Detail Activity Allocations-Service Ctr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.4.2 95Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.5 96

County Executive Admin Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.1 97Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.2 98Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.3 99Schedule .4 - Detail Activity Allocations-Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.4.1 100Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4.5 102

County Executive Auditing Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.1 104Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.2 105Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.3 106Schedule .4 - Detail Activity Allocations-General Audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.4.1 107Schedule .4 - Detail Activity Allocations-Audits/Bank Rec . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.4.2 110Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5.5 111

County Executive Corp Counsel Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.1 114Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.2 115Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.3 116Schedule .4 - Detail Activity Allocations-Civil Counsel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.4.1 117Schedule .4 - Detail Activity Allocations-Bldg Liab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.4.2 119Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.5 120




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2011 Version 1.0002

Mgmt & Budget Admin Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.1 122Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.2 123Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.3 124Schedule .4 - Detail Activity Allocations-Budget Admin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.4.1 125Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.5 126

Mgmt & Budget Purchasing Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.1 127Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.2 128Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.3 129Schedule .4 - Detail Activity Allocations-Purch General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.4.1 133Schedule .4 - Detail Activity Allocations-Purch I.T. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.4.2 136Schedule .4 - Detail Activity Allocations-Purch Admin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.4.3 137Schedule .4 - Detail Activity Allocations-OfficeMax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.4.4 138Schedule .4 - Detail Activity Allocations-PCARD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.4.5 141Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8.5 144

Mgmt & Budget Fiscal Services Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.1 147Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.2 148Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.3 149Schedule .4 - Detail Activity Allocations-General Acctng . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.1 155Schedule .4 - Detail Activity Allocations-Payroll Svcs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.2 158Schedule .4 - Detail Activity Allocations-Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.3 161Schedule .4 - Detail Activity Allocations-Grant Acctng . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.4.4 164Schedule .4 - Detail Activity Allocations-Fund Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.5 165Schedule .4 - Detail Activity Allocations-Accts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.6 167Schedule .4 - Detail Activity Allocations-Drain Acctng . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.7 170Schedule .4 - Detail Activity Allocations-Billed Acctng . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.8 171Schedule .4 - Detail Activity Allocations-Prof Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.4.9 172Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9.5 173

Central Services Admin Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.1 181Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.2 182Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.3 183Schedule .4 - Detail Activity Allocations-Cent Svcs Admin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.4.1 184Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10.5 185




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Central Services Support Svcs Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.1 186Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.2 187Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.3 188Schedule .4 - Detail Activity Allocations-Mail Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.1 192Schedule .4 - Detail Activity Allocations-Records Retent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.2 194Schedule .4 - Detail Activity Allocations-Materials Mgmt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.3 196Schedule .4 - Detail Activity Allocations-Printing Serv . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.4 197Schedule .4 - Detail Activity Allocations-Admin Supt MP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.4.5 199Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11.5 200

Facilities Management Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.1 202Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.2 203Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.3 204Schedule .4 - Detail Activity Allocations-N. Office Bldg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.1 218Schedule .4 - Detail Activity Allocations-NO Health Ctr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.2 219Schedule .4 - Detail Activity Allocations-Courthouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.3 220Schedule .4 - Detail Activity Allocations-Central Svc Bld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.4 221Schedule .4 - Detail Activity Allocations-Info Tech Bldg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.5 222Schedule .4 - Detail Activity Allocations-Annex I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.6 223Schedule .4 - Detail Activity Allocations-Annex II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.7 224Schedule .4 - Detail Activity Allocations-Oak Pointe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.8 225Schedule .4 - Detail Activity Allocations-Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.4.9 226Schedule .4 - Detail Activity Allocations-Child Care Ctr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.10 227Schedule .4 - Detail Activity Allocations-Health Svc Ctr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.11 228Schedule .4 - Detail Activity Allocations-S. Health Svc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.12 229Schedule .4 - Detail Activity Allocations-Law Enf Complex . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.13 230Schedule .4 - Detail Activity Allocations-Medical Exam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.14 231Schedule .4 - Detail Activity Allocations-Child Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.15 232Schedule .4 - Detail Activity Allocations-Work Release . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.16 233Schedule .4 - Detail Activity Allocations-Animal Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.17 234Schedule .4 - Detail Activity Allocations-Trusty Camp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.18 235Schedule .4 - Detail Activity Allocations-Materials Mgmt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.19 236Schedule .4 - Detail Activity Allocations-Sheriff Admin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.20 237Schedule .4 - Detail Activity Allocations-Farmers Market . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.21 238Schedule .4 - Detail Activity Allocations-W Oakland Bldg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.22 239Schedule .4 - Detail Activity Allocations-South Ofc Bldg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.23 240




07/09/2012 10:19:53 AM


2011 Version 1.0002

Schedule .4 - Detail Activity Allocations-Mens Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.24 241Schedule .4 - Detail Activity Allocations-Womens Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.25 242Schedule .4 - Detail Activity Allocations-Central Garage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.26 243Schedule .4 - Detail Activity Allocations-Med Care Fac. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.27 244Schedule .4 - Detail Activity Allocations-EOB 41 West . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.28 245Schedule .4 - Detail Activity Allocations-Building Secur . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.4.29 246Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12.5 247

Human Resources Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.1 257Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.2 258Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.3 259Schedule .4 - Detail Activity Allocations-Personnel Svcs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.4.1 260Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13.5 263

Treasurer Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.1 266Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.2 267Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.3 268Schedule .4 - Detail Activity Allocations-Cash Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.4.1 272Schedule .4 - Detail Activity Allocations-Disb General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.4.2 274Schedule .4 - Detail Activity Allocations-Disb Specific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.4.3 278Schedule .4 - Detail Activity Allocations-Delq Tax Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.4.4 279Schedule .4 - Detail Activity Allocations-Delq Per Prop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.4.5 280Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14.5 281

Clerk Admin/Micrographics Detail Page #Narrative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.1 285Schedule .2 - Detail Costs To Be Allocated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15.2 286Schedule .3 - Costs To Be Allocated By Activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15.3 287Schedule .4 - Detail Activity Allocations-Admin Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15.4.1 289Schedule .4 - Detail Activity Allocations-Micrographics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15.4.2 290Schedule .5 - Allocation Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15.5 291


07/09/2012 10:16:01 AMOakland County, MichiganMaxCars - Cost Allocation Module

DetailCost Allocation Plan

Based On The Fiscal Year Ended September 30, 2011Allocated Costs By Department

Central Service Departments M&B Equalization M&B Reimb. Hum Svc Admin Hum Svc Homeland Pub Svc Admin Pub Svc Vets Svc Pub Svc Comm Cor

Building Use Charge 26,603 9,956 781 18,405 6,151 15,831 46,873Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 152,458 43,855 4,070 13,849 3,937 27,572 66,410County Executive Auditing 9,126 2,779 2,540 1,446 203 1,708 4,242County Executive Corp Counsel 63,512 111,146 3,970 57,558 0 1,985 7,939Mgmt & Budget Admin 125,684 37,655 0 0 0 0 0Mgmt & Budget Purchasing ( 4,774) 3,604 734 1,328 860 720 665Mgmt & Budget Fiscal Services 64,812 22,957 12,425 10,253 1,797 18,146 30,906Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 153,918 86,513 1,672 4,315 0 6,934 19,624Facilities Management 23,274 17,072 970 13,425 861 11,290 26,883Human Resources 97,855 28,148 2,613 8,888 2,527 17,697 42,625Treasurer 1,473 29,293 229 300 34 749 297Clerk Admin/Micrographics 174 0 0 0 0 0 0

Total Allocated 714,115 392,978 30,004 129,767 16,370 102,632 246,464Roll Forward 0 0 0 0 0 0 0

Cost With Roll Forward 714,115 392,978 30,004 129,767 16,370 102,632 246,464Adjustments 0 0 0 0 0 0 0

Proposed Costs 714,115 392,978 30,004 129,767 16,370 102,632 246,464

Page 1Schedule A.001

All Monetary Values Are $ DollarsMAXCars © 2012 MAXIMUS, INC.Report Output Prepared By Agency




Central Service Departments Pub Svc MSU Ext Pub Svc Animal Pub Svc CC Prob Pub Svc Med Exam C&ED Admin C&ED Dev & Plan Clerk / ROD

Building Use Charge 10,229 13,595 78,832 200,729 11,225 304,452 45,496Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 32,230County Executive Admin 16,388 33,607 0 61,933 7,293 84,060 0County Executive Auditing 1,126 2,660 543 4,609 544 6,082 8,094County Executive Corp Counsel 3,970 45,649 0 29,771 0 109,161 246,109Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 1,595 12,101 ( 2,086) 16,892 ( 72) 4,968 ( 1,589)Mgmt & Budget Fiscal Services 10,373 22,081 2,863 34,317 3,716 76,329 79,191Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 10,738 13,366 12,065 2,763 6,976 4,284 171,722Facilities Management 17,666 18,997 59,313 54,546 2,146 42,630 78,008Human Resources 10,518 21,571 0 39,752 4,680 53,953 77,721Treasurer 1,083 14,839 91 619 36 7,093 49,914Clerk Admin/Micrographics 0 0 0 0 0 0 1,303,754

Total Allocated 83,686 198,466 151,621 445,931 36,544 693,012 2,090,650Roll Forward 0 0 0 0 0 0 0

Cost With Roll Forward 83,686 198,466 151,621 445,931 36,544 693,012 2,090,650Adjustments 0 0 0 0 0 0 0

Proposed Costs 83,686 198,466 151,621 445,931 36,544 693,012 2,090,650






Central Service Departments District Court Probate Court Family Court Prosecuting Atty Sheriff Office BOC Bd of Comm BOC Library

Building Use Charge 0 30,570 265,240 87,945 2,317,202 13,857 32,047Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 8,195 0 0 0 2,018 0 0County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 16,180 6,054 30,710 17,068 139,476 2,822 1,390County Executive Corp Counsel 37,711 59,543 33,741 25,802 404,892 59,543 3,970Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 14,144 4,427 17,331 ( 397) 91,953 1,762 ( 724)Mgmt & Budget Fiscal Services 185,695 72,963 384,299 137,651 960,858 20,553 9,502Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 40,143 73,722 201,800 373,209 84,052 4,537 1,257Facilities Management 0 52,417 419,605 150,795 622,866 21,803 54,949Human Resources 154,634 57,278 256,442 188,981 1,276,215 29,239 8,584Treasurer 10,213 16,083 51,993 9,473 29,812 168 2,303Clerk Admin/Micrographics 0 38,259 0 0 0 0 0

Total Allocated 466,915 411,316 1,661,161 990,527 5,929,344 154,284 113,278Roll Forward 0 0 0 0 0 0 0

Cost With Roll Forward 466,915 411,316 1,661,161 990,527 5,929,344 154,284 113,278Adjustments 0 0 0 0 0 0 0

Proposed Costs 466,915 411,316 1,661,161 990,527 5,929,344 154,284 113,278






Central Service Departments Water Res. Comm. Parks & Rec Road Commission Road Comm SA Friend of Court Health ROD Automation

Building Use Charge 48,652 0 30,402 0 56,116 112,861 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 66 0County Executive Admin 0 0 0 0 0 446,691 0County Executive Auditing 5,287 20,008 0 0 15,327 105,492 660County Executive Corp Counsel 43,664 121,070 0 0 23,817 158,780 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 5,191 86,493 0 0 359 54,299 2,395Mgmt & Budget Fiscal Services 109,402 118,972 2,377 10 201,919 310,308 4,320Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 32,852 15,658 0 0 81,129 180,046 0Facilities Management 60,846 0 14,073 0 275,349 121,868 0Human Resources 38,767 131,689 0 0 168,448 286,710 0Treasurer 6,450 111,274 26,910 2 1,437 39,153 75Clerk Admin/Micrographics 10 0 18 0 0 0 0

Total Allocated 351,121 605,164 73,780 12 823,901 1,816,274 7,450Roll Forward 0 28,090 0 0 ( 24,536) 0 0

Cost With Roll Forward 351,121 633,254 73,780 12 799,365 1,816,274 7,450Adjustments 0 0 0 0 0 0 0

Proposed Costs 351,121 633,254 73,780 12 799,365 1,816,274 7,450






Central Service Departments Oakland Enhance Prop Tax Forfeit Water Res Co SRF Restricted Funds County Market Social Welfare Multi Org Grants

Building Use Charge 0 0 0 0 1,590 0 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 7,818 0 0 0 0 0 0County Executive Auditing 530 0 5,746 46 0 1,222 2,988County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 866 ( 30) 23,150 1,997 0 0 6,117Mgmt & Budget Fiscal Services 4,790 1,788 321,866 1,459 0 5,173 97,031Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 0 0Facilities Management 0 0 0 0 3,499 0 0Human Resources 5,018 0 29,995 0 0 0 21,048Treasurer 152 203 4,612 158 0 59 333Clerk Admin/Micrographics 0 0 0 0 0 0 0

Total Allocated 19,174 1,961 385,369 3,660 5,089 6,454 127,517Roll Forward 0 0 0 0 0 0 0


Proposed Costs 19,174 1,961 385,369 3,660 5,089 6,454 127,517






Central Service Departments JTPA Grants LE Grants Misc LE Grants PA-CRP LE Grants CLEMIS LE Grants Rd Pat House Comm Dev Hum Svcs Grants

Building Use Charge 42,956 0 8,337 0 0 8,422 26,655Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 14,065 0 0 0 0 42,008 103,404County Executive Auditing 33,981 2,605 2,462 418 843 13,099 12,670County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing ( 380) 216 3,919 213 0 22,893 40,779Mgmt & Budget Fiscal Services 141,081 136,317 66,561 2,274 29,923 81,825 391,803Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 2,526 0 32,095 0 0 17,846 17,746Facilities Management 10,271 0 14,295 0 0 7,368 31,564Human Resources 9,027 22,448 26,647 0 10,283 26,962 66,370Treasurer 5,499 283 630 4 65 5,278 1,943Clerk Admin/Micrographics 0 0 0 0 0 0 0

Total Allocated 259,026 161,869 154,946 2,909 41,114 225,701 692,934Roll Forward 0 0 ( 7,593) 0 0 0 0


Proposed Costs 259,026 161,869 147,353 2,909 41,114 225,701 692,934






Central Service Departments Other Grants PSP & COPS Prog Judicial Grants Brownfield Init. Pollution Ctrl Juvenile Maint Co Vets Trust

Building Use Charge 0 0 0 0 0 300,113 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 0 0 0 0 0 278,658 0County Executive Auditing 4,267 957 81 391 7 35,899 208County Executive Corp Counsel 0 0 0 0 0 49,619 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 22,599 1,809 1,788 2,027 0 64,946 ( 44)Mgmt & Budget Fiscal Services 68,740 5,279 16,930 3,346 817 286,066 3,797Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 47,304 0Facilities Management 0 0 0 0 0 223,983 0Human Resources 3,343 0 294 0 0 208,678 0Treasurer 812 67 122 95 19 7,529 341Clerk Admin/Micrographics 1,943 0 0 0 0 0 0

Total Allocated 101,704 8,112 19,215 5,859 843 1,502,795 4,302Roll Forward 0 0 0 0 0 0 0

Cost With Roll Forward 101,704 8,112 19,215 5,859 843 1,502,795 4,302Adjustments 0 0 0 0 0 0 0

Proposed Costs 101,704 8,112 19,215 5,859 843 1,502,795 4,302






Central Service Departments CCIRF Waste Res. Mgmt MI Child BA Work Rel/Jail Ofc Bld Ren Debt 52/3 DC/Sher DSF BA W Wing 98 Ref

Building Use Charge 0 0 0 0 0 0 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 0 60 13 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 160 0 374 0 0 0 0Mgmt & Budget Fiscal Services 42 449 485 42 73 273 10Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 0 0Facilities Management 0 0 0 0 0 0 0Human Resources 0 779 0 0 0 0 0Treasurer 5 0 11 5 8 31 2Clerk Admin/Micrographics 0 0 0 0 0 0 0

Total Allocated 207 1,288 883 47 81 304 12Roll Forward 0 0 0 0 0 0 0

Cost With Roll Forward 207 1,288 883 47 81 304 12Adjustments 0 0 0 0 0 0 0

Proposed Costs 207 1,288 883 47 81 304 12






Central Service Departments Water Res Co DSF Proj Work Orders Work Rel & Adm Airport T Hanger Water Res Co CPF Medical Care Fac Fire Record Mgmt

Building Use Charge 0 0 0 0 0 0 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 0 0 0 0 0 0 7,693County Executive Auditing 0 0 0 0 920 0 599County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 0 18,358 9,388 0 8,052 0 106Mgmt & Budget Fiscal Services 61,418 4,743 2,303 21 98,446 7,000 51,801Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 6,804 0Facilities Management 0 0 0 0 0 63,306 0Human Resources 0 0 0 0 10,169 0 4,938Treasurer 251 538 261 2 436 0 4Clerk Admin/Micrographics 0 0 0 0 0 0 0

Total Allocated 61,669 23,639 11,952 23 118,023 77,110 65,141Roll Forward 0 0 0 0 0 0 7,692

Cost With Roll Forward 61,669 23,639 11,952 23 118,023 77,110 72,833Adjustments 0 0 0 0 0 0 0

Proposed Costs 61,669 23,639 11,952 23 118,023 77,110 72,833






Central Service Departments Airport Drain Prop Funds Delq Tax Revolv Fac & Operations Info Tech Clemis Info Technology Drain Equipment

Building Use Charge 0 0 0 41,572 30,097 200,874 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 35,885 0 0 244,283 43,652 244,871 0County Executive Auditing 5,461 24,674 387 23,470 6,681 29,923 3,668County Executive Corp Counsel 17,862 0 0 0 0 190,536 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 18,657 173,390 0 158,404 9,489 73,423 11,606Mgmt & Budget Fiscal Services 225,625 339,619 1,852 466,187 129,778 349,479 112,585Central Services Admin 110,767 0 0 0 0 0 0Central Services Support Svcs 2,384 12,087 0 2,524 109 4,504 0Facilities Management 0 0 0 75,545 15,749 90,289 0Human Resources 23,033 177,093 1,328 156,793 28,018 157,171 4,117Treasurer 2,186 57,285 67,174 7,741 1,107 3,194 664Clerk Admin/Micrographics 0 0 0 0 0 0 0

Total Allocated 441,860 784,148 70,741 1,176,519 264,680 1,344,264 132,640Roll Forward ( 41,192) ( 108,019) 3,915 ( 128,618) ( 10,275) ( 217,759) 682

Cost With Roll Forward 400,668 676,129 74,656 1,047,901 254,405 1,126,505 133,322Adjustments 0 0 0 0 0 0 0

Proposed Costs 400,668 676,129 74,656 1,047,901 254,405 1,126,505 133,322






Central Service Departments Radio Communicat Motor Pool Office Equipment Mailing & Copier Communication Bldg & Liab Ins Fringe Benefits

Building Use Charge 510 2,567 0 1,234 1,993 29,371 52,560Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 15,348 23,527 0 1,051 9,254 14,842 37,541County Executive Auditing 8,983 7,687 766 1,153 3,353 2,811 2,166County Executive Corp Counsel 0 0 0 0 0 36,091 51,603Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 15,656 88,574 3,947 5,497 20,265 6,067 11,715Mgmt & Budget Fiscal Services 109,526 138,926 73,278 77,252 194,682 98,424 69,207Central Services Admin 0 72,622 0 3,246 0 0 0Central Services Support Svcs 62 149,321 45,172 0 0 12,390 3,793Facilities Management 5,842 29,397 0 2,311 923 4,112 19,829Human Resources 9,851 15,101 0 675 5,940 9,526 24,095Treasurer 2,314 4,310 93 230 2,350 551 1,544Clerk Admin/Micrographics 0 0 0 0 0 0 0

Total Allocated 168,092 532,032 123,256 92,649 238,760 214,185 274,053Roll Forward 13,492 ( 116,522) ( 76,432) ( 217,786) ( 7,154) ( 53,490) ( 23,640)

Cost With Roll Forward 181,584 415,510 46,824 ( 125,137) 231,606 160,695 250,413Adjustments 0 0 0 0 0 0 0

Proposed Costs 181,584 415,510 46,824 ( 125,137) 231,606 160,695 250,413






Central Service Departments Delq Per Prop Tx Public Transport Undistribute Tax Escheats Public Library Retirement Retiree Hlt Care

Building Use Charge 6,549 0 0 0 0 0 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 950 0 0 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing ( 1) 0 0 0 0 ( 138) 0Mgmt & Budget Fiscal Services 7,023 315 2,839 252 389 79,931 59,536Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 5,573 0 0 0 0 9,640 0Facilities Management 11,230 0 0 0 0 0 0Human Resources 7,675 0 0 0 0 0 0Treasurer 191,952 36 322 29 44 36,984 310Clerk Admin/Micrographics 0 0 0 0 0 0 0

Total Allocated 230,951 351 3,161 281 433 126,417 59,846Roll Forward 10,317 0 0 0 0 0 0

Cost With Roll Forward 241,268 351 3,161 281 433 126,417 59,846Adjustments 0 0 0 0 0 0 0

Proposed Costs 241,268 351 3,161 281 433 126,417 59,846






Central Service Departments Int Ret Med Ben Road Comm Retire Contractor Ret. Circuit Ct Trust ROD Trust Special Trust Sheriff NET Forf

Building Use Charge 0 0 0 0 0 0 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 0 0 0 0 0 0 0County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 0 0 0 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 0 0 0 0 0 0 0Mgmt & Budget Fiscal Services 50,488 126 189 0 0 305 326Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 0 0Facilities Management 0 0 0 0 0 0 0Human Resources 0 0 0 0 0 0 0Treasurer 70 7,734 21 860 23 34 37Clerk Admin/Micrographics 0 0 0 0 0 0 0

Total Allocated 50,558 7,860 210 860 23 339 363Roll Forward 0 0 0 0 0 0 0

Cost With Roll Forward 50,558 7,860 210 860 23 339 363Adjustments 0 0 0 0 0 0 0

Proposed Costs 50,558 7,860 210 860 23 339 363






Central Service Departments Economic Develop Others SubTotal Direct Billed Unallocated Total

Building Use Charge 0 281,204 4,820,654 0 0 4,820,654Equipment Use Charge 0 0 0 0 0 0Non-Departmental 0 39,630 82,139 0 15,219,604 15,301,743County Executive Admin 0 0 2,086,023 0 778,417 2,864,440County Executive Auditing 0 0 648,321 0 0 648,321County Executive Corp Counsel 0 0 1,999,014 0 0 1,999,014Mgmt & Budget Admin 0 0 163,339 0 0 163,339Mgmt & Budget Purchasing ( 21) 1,120 1,139,132 0 0 1,139,132Mgmt & Budget Fiscal Services 2,934 631 7,394,671 0 0 7,394,671Central Services Admin 0 0 186,635 0 0 186,635Central Services Support Svcs 0 258 1,955,433 0 164,014 2,119,447Facilities Management 0 203,290 2,974,455 0 0 2,974,455Human Resources 0 0 4,071,950 0 0 4,071,950Treasurer 333 286,244 1,116,930 0 6,890,464 8,007,394Clerk Admin/Micrographics 0 0 1,344,158 0 0 1,344,158

Total Allocated 3,246 812,377 29,982,854 0 23,052,499 53,035,353Roll Forward 0 0 ( 968,828) 0 0 ( 968,828)

Cost With Roll Forward 3,246 812,377 29,014,026 0 23,052,499 52,066,525Adjustments 0 0 0 0 0 0

Proposed Costs 3,246 812,377 29,014,026 0 23,052,499 52,066,525



07/09/2012 10:16:02 AM

Receiving Departments

Oakland County, MichiganMaxCars - Cost Allocation Module

Cost Allocation PlanBased On The Fiscal Year Ended September 30, 2011

Fixed Costs Proposed

Fiscal 2011Final Costs

Fiscal 2011Fixed Costs

DifferencesRoll Forward

w/ Roll FwdActual Costs Adjustments

Future PeriodProposed Costs

M&B Equalization 714,115 714,115 0 714,115 0 0M&B Reimb. 392,978 392,978 0 392,978 0 0Hum Svc Admin 30,004 30,004 0 30,004 0 0Hum Svc Homeland 129,767 129,767 0 129,767 0 0Pub Svc Admin 16,370 16,370 0 16,370 0 0Pub Svc Vets Svc 102,632 102,632 0 102,632 0 0Pub Svc Comm Cor 246,464 246,464 0 246,464 0 0Pub Svc MSU Ext 83,686 83,686 0 83,686 0 0Pub Svc Animal 198,466 198,466 0 198,466 0 0Pub Svc CC Prob 151,621 151,621 0 151,621 0 0Pub Svc Med Exam 445,931 445,931 0 445,931 0 0C&ED Admin 36,544 36,544 0 36,544 0 0C&ED Dev & Plan 693,012 693,012 0 693,012 0 0Clerk / ROD 2,090,650 2,090,650 0 2,090,650 0 0District Court 466,915 466,915 0 466,915 0 0Probate Court 411,316 411,316 0 411,316 0 0Family Court 1,661,161 1,661,161 0 1,661,161 0 0Prosecuting Atty 990,527 990,527 0 990,527 0 0Sheriff Office 5,929,344 5,929,344 0 5,929,344 0 0BOC Bd of Comm 154,284 154,284 0 154,284 0 0BOC Library 113,278 113,278 0 113,278 0 0Water Res. Comm. 351,121 351,121 0 351,121 0 0Parks & Rec 605,164 633,254 0 633,254 28,090 577,074Road Commission 73,780 73,780 0 73,780 0 0Road Comm SA 12 12 0 12 0 0Friend of Court 823,901 799,365 0 799,365( 24,536) 848,437Health 1,816,274 1,816,274 0 1,816,274 0 0ROD Automation 7,450 7,450 0 7,450 0 0Oakland Enhance 19,174 19,174 0 19,174 0 0Prop Tax Forfeit 1,961 1,961 0 1,961 0 0Water Res Co SRF 385,369 385,369 0 385,369 0 0Restricted Funds 3,660 3,660 0 3,660 0 0County Market 5,089 5,089 0 5,089 0 0Social Welfare 6,454 6,454 0 6,454 0 0

Page 15

Schedule B.001All Monetary Values Are $ DollarsMAXCars © 2012 MAXIMUS, INC.Report Output Prepared By Agency

07/09/2012 10:16:02 AM










Multi Org Grants 127,517 127,517 0 127,517 0 0JTPA Grants 259,026 259,026 0 259,026 0 0LE Grants Misc 161,869 161,869 0 161,869 0 0LE Grants PA-CRP 154,946 147,353 0 147,353( 7,593) 162,539LE Grants CLEMIS 2,909 2,909 0 2,909 0 0LE Grants Rd Pat 41,114 41,114 0 41,114 0 0House Comm Dev 225,701 225,701 0 225,701 0 0Hum Svcs Grants 692,934 692,934 0 692,934 0 0Other Grants 101,704 101,704 0 101,704 0 0PSP & COPS Prog 8,112 8,112 0 8,112 0 0Judicial Grants 19,215 19,215 0 19,215 0 0Brownfield Init. 5,859 5,859 0 5,859 0 0Pollution Ctrl 843 843 0 843 0 0Juvenile Maint 1,502,795 1,502,795 0 1,502,795 0 0Co Vets Trust 4,302 4,302 0 4,302 0 0CCIRF 207 207 0 207 0 0Waste Res. Mgmt 1,288 1,288 0 1,288 0 0MI Child 883 883 0 883 0 0BA Work Rel/Jail 47 47 0 47 0 0Ofc Bld Ren Debt 81 81 0 81 0 052/3 DC/Sher DSF 304 304 0 304 0 0BA W Wing 98 Ref 12 12 0 12 0 0Water Res Co DSF 61,669 61,669 0 61,669 0 0Proj Work Orders 23,639 23,639 0 23,639 0 0Work Rel & Adm 11,952 11,952 0 11,952 0 0Airport T Hanger 23 23 0 23 0 0Water Res Co CPF 118,023 118,023 0 118,023 0 0Medical Care Fac 77,110 77,110 0 77,110 0 0Fire Record Mgmt 65,141 72,833 0 72,833 7,692 57,449Airport 441,860 400,668 0 400,668( 41,192) 483,052Drain Prop Funds 784,148 676,129 0 676,129( 108,019) 892,167Delq Tax Revolv 70,741 74,656 0 74,656 3,915 66,826Fac & Operations 1,176,519 1,047,901 0 1,047,901( 128,618) 1,305,137Info Tech Clemis 264,680 254,405 0 254,405( 10,275) 274,955

Page 16


07/09/2012 10:16:02 AM










Info Technology 1,344,264 1,126,505 0 1,126,505( 217,759) 1,562,023Drain Equipment 132,640 133,322 0 133,322 682 131,958Radio Communicat 168,092 181,584 0 181,584 13,492 154,600Motor Pool 532,032 415,510 0 415,510( 116,522) 648,554Office Equipment 123,256 46,824 0 46,824( 76,432) 199,688Mailing & Copier 92,649 ( 125,137) 0( 125,137)( 217,786) 310,435Communication 238,760 231,606 0 231,606( 7,154) 245,914Bldg & Liab Ins 214,185 160,695 0 160,695( 53,490) 267,675Fringe Benefits 274,053 250,413 0 250,413( 23,640) 297,693Delq Per Prop Tx 230,951 241,268 0 241,268 10,317 220,634Public Transport 351 351 0 351 0 0Undistribute Tax 3,161 3,161 0 3,161 0 0Escheats 281 281 0 281 0 0Public Library 433 433 0 433 0 0Retirement 126,417 126,417 0 126,417 0 0Retiree Hlt Care 59,846 59,846 0 59,846 0 0Int Ret Med Ben 50,558 50,558 0 50,558 0 0Road Comm Retire 7,860 7,860 0 7,860 0 0Contractor Ret. 210 210 0 210 0 0Circuit Ct Trust 860 860 0 860 0 0ROD Trust 23 23 0 23 0 0Special Trust 339 339 0 339 0 0Sheriff NET Forf 363 363 0 363 0 0Economic Develop 3,246 3,246 0 3,246 0 0Others 812,377 812,377 0 812,377 0 0

Total

29,982,854 0

23,052,499

53,035,353

SubTotalDirect BilledUnallocated

29,014,026 0

23,052,499

52,066,525

0 29,014,026( 968,828) 8,706,810

Page 17


07/09/2012 10:16:02 AM

Total ExpendituresDepartment



Summary Of Allocated CostsCost Adjustments Total Allocated

Building Use Charge 0 5,974,825Equipment Use Charge 0 23,734Non-Departmental 16,607,715 0County Executive Admin 2,724,296 0County Executive Auditing 705,856 217,960County Executive Corp Counsel 2,258,691 0Mgmt & Budget Admin 234,587 0Mgmt & Budget Purchasing 1,125,109 ( 230,246)Mgmt & Budget Fiscal Services 6,349,663 ( 2,511)Central Services Admin 225,617 0Central Services Support Svcs 1,933,145 ( 204,164)Facilities Management 1,053,794 754,557Human Resources 3,739,566 11Treasurer 8,003,839 0Clerk Admin/Micrographics 1,575,309 ( 36,000)

M&B Equalization 714,115M&B Reimb. 392,978Hum Svc Admin 30,004Hum Svc Homeland 129,767Pub Svc Admin 16,370Pub Svc Vets Svc 102,632Pub Svc Comm Cor 246,464Pub Svc MSU Ext 83,686Pub Svc Animal 198,466Pub Svc CC Prob 151,621Pub Svc Med Exam 445,931C&ED Admin 36,544C&ED Dev & Plan 693,012Clerk / ROD 2,090,650District Court 466,915Probate Court 411,316Family Court 1,661,161Prosecuting Atty 990,527Sheriff Office 5,929,344BOC Bd of Comm 154,284BOC Library 113,278

Page 18

Schedule C.001All Monetary Values Are $ DollarsMAXCars © 2012 MAXIMUS, INC.Report Output Prepared By Agency

07/09/2012 10:16:02 AM





Water Res. Comm. 351,121Parks & Rec 605,164Road Commission 73,780Road Comm SA 12Friend of Court 823,901Health 1,816,274ROD Automation 7,450Oakland Enhance 19,174Prop Tax Forfeit 1,961Water Res Co SRF 385,369Restricted Funds 3,660County Market 5,089Social Welfare 6,454Multi Org Grants 127,517JTPA Grants 259,026LE Grants Misc 161,869LE Grants PA-CRP 154,946LE Grants CLEMIS 2,909LE Grants Rd Pat 41,114House Comm Dev 225,701Hum Svcs Grants 692,934Other Grants 101,704PSP & COPS Prog 8,112Judicial Grants 19,215Brownfield Init. 5,859Pollution Ctrl 843Juvenile Maint 1,502,795Co Vets Trust 4,302CCIRF 207Waste Res. Mgmt 1,288MI Child 883BA Work Rel/Jail 47Ofc Bld Ren Debt 8152/3 DC/Sher DSF 304BA W Wing 98 Ref 12Water Res Co DSF 61,669

Page 19


07/09/2012 10:16:02 AM





Proj Work Orders 23,639Work Rel & Adm 11,952Airport T Hanger 23Water Res Co CPF 118,023Medical Care Fac 77,110Fire Record Mgmt 65,141Airport 441,860Drain Prop Funds 784,148Delq Tax Revolv 70,741Fac & Operations 1,176,519Info Tech Clemis 264,680Info Technology 1,344,264Drain Equipment 132,640Radio Communicat 168,092Motor Pool 532,032Office Equipment 123,256Mailing & Copier 92,649Communication 238,760Bldg & Liab Ins 214,185Fringe Benefits 274,053Delq Per Prop Tx 230,951Public Transport 351Undistribute Tax 3,161Escheats 281Public Library 433Retirement 126,417Retiree Hlt Care 59,846Int Ret Med Ben 50,558Road Comm Retire 7,860Contractor Ret. 210Circuit Ct Trust 860ROD Trust 23Special Trust 339Sheriff NET Forf 363Economic Develop 3,246Others 812,377

Page 20




Based On The Fiscal Year Ended September 30, 2011Summary Of Allocated Costs

Cost Adjustments Total Allocated

0

23,052,499Direct Billed Total

Unallocated Total

Totals 46,537,187 6,498,166 53,035,353 0Deviation

Page 21


07/09/2012 10:16:03 AM

Department



Detail Of Allocated Costs

Building Use Charge Equipment Use Charge Non-Departmental County Executive AdminCounty Executive Auditing1.5 2.5 3.5 4.5 5.5

County Executive Corp6.5

Mgmt & Budget Admin7.5

Building Use Charge ( 5,974,825) 0 0 0 0 0 0Equipment Use Charge 0 ( 23,734) 0 0 0 0 0Non-Departmental 0 0 ( 16,628,936) 0 3,815 0 0County Executive Admin 254,059 0 0 ( 3,133,714) 2,667 59,678 0County Executive Auditing 4,523 0 0 12,442 ( 960,655) 0 0County Executive Corp Counsel 9,778 0 0 40,653 2,253 ( 2,384,192) 0Mgmt & Budget Admin 13,858 3,421 0 4,392 234 9,924 ( 277,603)Mgmt & Budget Purchasing 99,757 1,058 0 19,086 1,122 89,314 17,837Mgmt & Budget Fiscal Services 335,447 0 1,095 100,317 6,755 31,756 96,427Central Services Admin 5,880 9,035 0 4,277 225 0 0Central Services Support Svcs 66,091 3,701 0 20,640 1,928 3,970 0Facilities Management 52,051 0 1,326,098 17,933 1,051 69,467 0Human Resources 290,366 518 0 49,534 21,691 75,420 0Treasurer 14,730 1,689 0 0 269,022 45,649 0Clerk Admin/Micrographics 7,631 4,312 0 0 1,571 0 0M&B Equalization 26,603 0 0 152,458 9,126 63,512 125,684M&B Reimb. 9,956 0 0 43,855 2,779 111,146 37,655Hum Svc Admin 781 0 0 4,070 2,540 3,970 0Hum Svc Homeland 18,405 0 0 13,849 1,446 57,558 0Pub Svc Admin 6,151 0 0 3,937 203 0 0Pub Svc Vets Svc 15,831 0 0 27,572 1,708 1,985 0Pub Svc Comm Cor 46,873 0 0 66,410 4,242 7,939 0Pub Svc MSU Ext 10,229 0 0 16,388 1,126 3,970 0Pub Svc Animal 13,595 0 0 33,607 2,660 45,649 0Pub Svc CC Prob 78,832 0 0 0 543 0 0Pub Svc Med Exam 200,729 0 0 61,933 4,609 29,771 0C&ED Admin 11,225 0 0 7,293 544 0 0C&ED Dev & Plan 304,452 0 0 84,060 6,082 109,161 0Clerk / ROD 45,496 0 32,230 0 8,094 246,109 0District Court 0 0 8,195 0 16,180 37,711 0Probate Court 30,570 0 0 0 6,054 59,543 0Family Court 265,240 0 0 0 30,710 33,741 0Prosecuting Atty 87,945 0 0 0 17,068 25,802 0Sheriff Office 2,317,202 0 2,018 0 139,476 404,892 0BOC Bd of Comm 13,857 0 0 0 2,822 59,543 0

Page 22

Schedule D.001All Monetary Values Are $ DollarsMAXCars © 2012 MAXIMUS, INC.Report Output Prepared By Agency

07/09/2012 10:16:03 AM

Department







BOC Library 32,047 0 0 0 1,390 3,970 0Water Res. Comm. 48,652 0 0 0 5,287 43,664 0Parks & Rec 0 0 0 0 20,008 121,070 0Road Commission 30,402 0 0 0 0 0 0Road Comm SA 0 0 0 0 0 0 0Friend of Court 56,116 0 0 0 15,327 23,817 0Health 112,861 0 66 446,691 105,492 158,780 0ROD Automation 0 0 0 0 660 0 0Oakland Enhance 0 0 0 7,818 530 0 0Prop Tax Forfeit 0 0 0 0 0 0 0Water Res Co SRF 0 0 0 0 5,746 0 0Restricted Funds 0 0 0 0 46 0 0County Market 1,590 0 0 0 0 0 0Social Welfare 0 0 0 0 1,222 0 0Multi Org Grants 0 0 0 0 2,988 0 0JTPA Grants 42,956 0 0 14,065 33,981 0 0LE Grants Misc 0 0 0 0 2,605 0 0LE Grants PA-CRP 8,337 0 0 0 2,462 0 0LE Grants CLEMIS 0 0 0 0 418 0 0LE Grants Rd Pat 0 0 0 0 843 0 0House Comm Dev 8,422 0 0 42,008 13,099 0 0Hum Svcs Grants 26,655 0 0 103,404 12,670 0 0Other Grants 0 0 0 0 4,267 0 0PSP & COPS Prog 0 0 0 0 957 0 0Judicial Grants 0 0 0 0 81 0 0Brownfield Init. 0 0 0 0 391 0 0Pollution Ctrl 0 0 0 0 7 0 0Juvenile Maint 300,113 0 0 278,658 35,899 49,619 0Co Vets Trust 0 0 0 0 208 0 0CCIRF 0 0 0 0 0 0 0Waste Res. Mgmt 0 0 0 0 60 0 0MI Child 0 0 0 0 13 0 0BA Work Rel/Jail 0 0 0 0 0 0 0Ofc Bld Ren Debt 0 0 0 0 0 0 052/3 DC/Sher DSF 0 0 0 0 0 0 0

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07/09/2012 10:16:03 AM

Department







BA W Wing 98 Ref 0 0 0 0 0 0 0Water Res Co DSF 0 0 0 0 0 0 0Proj Work Orders 0 0 0 0 0 0 0Work Rel & Adm 0 0 0 0 0 0 0Airport T Hanger 0 0 0 0 0 0 0Water Res Co CPF 0 0 0 0 920 0 0Medical Care Fac 0 0 0 0 0 0 0Fire Record Mgmt 0 0 0 7,693 599 0 0Airport 0 0 0 35,885 5,461 17,862 0Drain Prop Funds 0 0 0 0 24,674 0 0Delq Tax Revolv 0 0 0 0 387 0 0Fac & Operations 41,572 0 0 244,283 23,470 0 0Info Tech Clemis 30,097 0 0 43,652 6,681 0 0Info Technology 200,874 0 0 244,871 29,923 190,536 0Drain Equipment 0 0 0 0 3,668 0 0Radio Communicat 510 0 0 15,348 8,983 0 0Motor Pool 2,567 0 0 23,527 7,687 0 0Office Equipment 0 0 0 0 766 0 0Mailing & Copier 1,234 0 0 1,051 1,153 0 0Communication 1,993 0 0 9,254 3,353 0 0Bldg & Liab Ins 29,371 0 0 14,842 2,811 36,091 0Fringe Benefits 52,560 0 0 37,541 2,166 51,603 0Delq Per Prop Tx 6,549 0 0 0 950 0 0Public Transport 0 0 0 0 0 0 0Undistribute Tax 0 0 0 0 0 0 0Escheats 0 0 0 0 0 0 0Public Library 0 0 0 0 0 0 0Retirement 0 0 0 0 0 0 0Retiree Hlt Care 0 0 0 0 0 0 0Int Ret Med Ben 0 0 0 0 0 0 0Road Comm Retire 0 0 0 0 0 0 0Contractor Ret. 0 0 0 0 0 0 0Circuit Ct Trust 0 0 0 0 0 0 0ROD Trust 0 0 0 0 0 0 0Special Trust 0 0 0 0 0 0 0

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07/09/2012 10:16:03 AM

Department







Sheriff NET Forf 0 0 0 0 0 0 0Economic Develop 0 0 0 0 0 0 0Others 281,204 0 39,630 0 0 0 0Direct Billings 0 0 0 0 0 0 0Unallocated 0 0 15,219,604 778,417 0 0 0

0Total 0 0 0 0 0 0

Page 25


07/09/2012 10:16:03 AM

Department




Mgmt & Budget Mgmt & Budget Fiscal Central Services Admin Central Services Support Facilities Management8.5 9.5 10.5 11.5 12.5

Human Resources13.5

Treasurer14.5

Building Use Charge 0 0 0 0 0 0 0Equipment Use Charge 0 0 0 0 0 0 0Non-Departmental 1,282 16,011 0 0 0 0 113County Executive Admin 1,526 17,520 0 12,844 35,184 25,793 147County Executive Auditing 222 4,736 0 1,429 5,572 7,880 35County Executive Corp Counsel 1,804 14,731 0 13,773 16,684 25,745 80Mgmt & Budget Admin ( 9) 1,775 0 4,699 1,919 2,781 22Mgmt & Budget Purchasing ( 1,162,404) 7,398 0 6,014 13,815 12,087 53Mgmt & Budget Fiscal Services ( 116) ( 7,604,350) 0 48,866 46,456 63,530 526,665Central Services Admin ( 1) 1,692 ( 250,346) 96 814 2,708 3Central Services Support Svcs 4,008 52,740 63,711 ( 2,382,716) 125,273 13,071 114Facilities Management 3,836 8,669 0 274 ( 3,299,170) 11,357 83Human Resources 8,565 29,024 0 30,798 40,657 ( 4,290,286) 4,136Treasurer 424 43,503 0 95,889 25,257 39,049 ( 8,539,051)Clerk Admin/Micrographics 1,731 11,880 0 48,587 13,084 14,335 206M&B Equalization ( 4,774) 64,812 0 153,918 23,274 97,855 1,473M&B Reimb. 3,604 22,957 0 86,513 17,072 28,148 29,293Hum Svc Admin 734 12,425 0 1,672 970 2,613 229Hum Svc Homeland 1,328 10,253 0 4,315 13,425 8,888 300Pub Svc Admin 860 1,797 0 0 861 2,527 34Pub Svc Vets Svc 720 18,146 0 6,934 11,290 17,697 749Pub Svc Comm Cor 665 30,906 0 19,624 26,883 42,625 297Pub Svc MSU Ext 1,595 10,373 0 10,738 17,666 10,518 1,083Pub Svc Animal 12,101 22,081 0 13,366 18,997 21,571 14,839Pub Svc CC Prob ( 2,086) 2,863 0 12,065 59,313 0 91Pub Svc Med Exam 16,892 34,317 0 2,763 54,546 39,752 619C&ED Admin ( 72) 3,716 0 6,976 2,146 4,680 36C&ED Dev & Plan 4,968 76,329 0 4,284 42,630 53,953 7,093Clerk / ROD ( 1,589) 79,191 0 171,722 78,008 77,721 49,914District Court 14,144 185,695 0 40,143 0 154,634 10,213Probate Court 4,427 72,963 0 73,722 52,417 57,278 16,083Family Court 17,331 384,299 0 201,800 419,605 256,442 51,993Prosecuting Atty ( 397) 137,651 0 373,209 150,795 188,981 9,473Sheriff Office 91,953 960,858 0 84,052 622,866 1,276,215 29,812BOC Bd of Comm 1,762 20,553 0 4,537 21,803 29,239 168

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07/09/2012 10:16:03 AM

Department





Human Resources13.5

Treasurer14.5

BOC Library ( 724) 9,502 0 1,257 54,949 8,584 2,303Water Res. Comm. 5,191 109,402 0 32,852 60,846 38,767 6,450Parks & Rec 86,493 118,972 0 15,658 0 131,689 111,274Road Commission 0 2,377 0 0 14,073 0 26,910Road Comm SA 0 10 0 0 0 0 2Friend of Court 359 201,919 0 81,129 275,349 168,448 1,437Health 54,299 310,308 0 180,046 121,868 286,710 39,153ROD Automation 2,395 4,320 0 0 0 0 75Oakland Enhance 866 4,790 0 0 0 5,018 152Prop Tax Forfeit ( 30) 1,788 0 0 0 0 203Water Res Co SRF 23,150 321,866 0 0 0 29,995 4,612Restricted Funds 1,997 1,459 0 0 0 0 158County Market 0 0 0 0 3,499 0 0Social Welfare 0 5,173 0 0 0 0 59Multi Org Grants 6,117 97,031 0 0 0 21,048 333JTPA Grants ( 380) 141,081 0 2,526 10,271 9,027 5,499LE Grants Misc 216 136,317 0 0 0 22,448 283LE Grants PA-CRP 3,919 66,561 0 32,095 14,295 26,647 630LE Grants CLEMIS 213 2,274 0 0 0 0 4LE Grants Rd Pat 0 29,923 0 0 0 10,283 65House Comm Dev 22,893 81,825 0 17,846 7,368 26,962 5,278Hum Svcs Grants 40,779 391,803 0 17,746 31,564 66,370 1,943Other Grants 22,599 68,740 0 0 0 3,343 812PSP & COPS Prog 1,809 5,279 0 0 0 0 67Judicial Grants 1,788 16,930 0 0 0 294 122Brownfield Init. 2,027 3,346 0 0 0 0 95Pollution Ctrl 0 817 0 0 0 0 19Juvenile Maint 64,946 286,066 0 47,304 223,983 208,678 7,529Co Vets Trust ( 44) 3,797 0 0 0 0 341CCIRF 160 42 0 0 0 0 5Waste Res. Mgmt 0 449 0 0 0 779 0MI Child 374 485 0 0 0 0 11BA Work Rel/Jail 0 42 0 0 0 0 5Ofc Bld Ren Debt 0 73 0 0 0 0 852/3 DC/Sher DSF 0 273 0 0 0 0 31

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Department





Human Resources13.5

Treasurer14.5

BA W Wing 98 Ref 0 10 0 0 0 0 2Water Res Co DSF 0 61,418 0 0 0 0 251Proj Work Orders 18,358 4,743 0 0 0 0 538Work Rel & Adm 9,388 2,303 0 0 0 0 261Airport T Hanger 0 21 0 0 0 0 2Water Res Co CPF 8,052 98,446 0 0 0 10,169 436Medical Care Fac 0 7,000 0 6,804 63,306 0 0Fire Record Mgmt 106 51,801 0 0 0 4,938 4Airport 18,657 225,625 110,767 2,384 0 23,033 2,186Drain Prop Funds 173,390 339,619 0 12,087 0 177,093 57,285Delq Tax Revolv 0 1,852 0 0 0 1,328 67,174Fac & Operations 158,404 466,187 0 2,524 75,545 156,793 7,741Info Tech Clemis 9,489 129,778 0 109 15,749 28,018 1,107Info Technology 73,423 349,479 0 4,504 90,289 157,171 3,194Drain Equipment 11,606 112,585 0 0 0 4,117 664Radio Communicat 15,656 109,526 0 62 5,842 9,851 2,314Motor Pool 88,574 138,926 72,622 149,321 29,397 15,101 4,310Office Equipment 3,947 73,278 0 45,172 0 0 93Mailing & Copier 5,497 77,252 3,246 0 2,311 675 230Communication 20,265 194,682 0 0 923 5,940 2,350Bldg & Liab Ins 6,067 98,424 0 12,390 4,112 9,526 551Fringe Benefits 11,715 69,207 0 3,793 19,829 24,095 1,544Delq Per Prop Tx ( 1) 7,023 0 5,573 11,230 7,675 191,952Public Transport 0 315 0 0 0 0 36Undistribute Tax 0 2,839 0 0 0 0 322Escheats 0 252 0 0 0 0 29Public Library 0 389 0 0 0 0 44Retirement ( 138) 79,931 0 9,640 0 0 36,984Retiree Hlt Care 0 59,536 0 0 0 0 310Int Ret Med Ben 0 50,488 0 0 0 0 70Road Comm Retire 0 126 0 0 0 0 7,734Contractor Ret. 0 189 0 0 0 0 21Circuit Ct Trust 0 0 0 0 0 0 860ROD Trust 0 0 0 0 0 0 23Special Trust 0 305 0 0 0 0 34

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Department





Human Resources13.5

Treasurer14.5

Sheriff NET Forf 0 326 0 0 0 0 37Economic Develop ( 21) 2,934 0 0 0 0 333Others 1,120 631 0 258 203,290 0 286,244Direct Billings 0 0 0 0 0 0 0Unallocated 0 0 0 164,014 0 0 6,890,464

0Total 0 0 0 0 0 0

Page 29


07/09/2012 10:16:03 AM

Department




Clerk Total Plan Allocated15.5

Building Use Charge 0 0Equipment Use Charge 0 0Non-Departmental 0 0County Executive Admin 0 0County Executive Auditing 0 0County Executive Corp Counsel 0 0Mgmt & Budget Admin 0 0Mgmt & Budget Purchasing 0 0Mgmt & Budget Fiscal Services 0 0Central Services Admin 0 0Central Services Support Svcs 298,488 0Facilities Management 0 0Human Resources 0 0Treasurer 0 0Clerk Admin/Micrographics ( 1,642,646) 0M&B Equalization 174 714,115M&B Reimb. 0 392,978Hum Svc Admin 0 30,004Hum Svc Homeland 0 129,767Pub Svc Admin 0 16,370Pub Svc Vets Svc 0 102,632Pub Svc Comm Cor 0 246,464Pub Svc MSU Ext 0 83,686Pub Svc Animal 0 198,466Pub Svc CC Prob 0 151,621Pub Svc Med Exam 0 445,931C&ED Admin 0 36,544C&ED Dev & Plan 0 693,012Clerk / ROD 1,303,754 2,090,650District Court 0 466,915Probate Court 38,259 411,316Family Court 0 1,661,161Prosecuting Atty 0 990,527Sheriff Office 0 5,929,344BOC Bd of Comm 0 154,284

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Department





BOC Library 0 113,278Water Res. Comm. 10 351,121Parks & Rec 0 605,164Road Commission 18 73,780Road Comm SA 0 12Friend of Court 0 823,901Health 0 1,816,274ROD Automation 0 7,450Oakland Enhance 0 19,174Prop Tax Forfeit 0 1,961Water Res Co SRF 0 385,369Restricted Funds 0 3,660County Market 0 5,089Social Welfare 0 6,454Multi Org Grants 0 127,517JTPA Grants 0 259,026LE Grants Misc 0 161,869LE Grants PA-CRP 0 154,946LE Grants CLEMIS 0 2,909LE Grants Rd Pat 0 41,114House Comm Dev 0 225,701Hum Svcs Grants 0 692,934Other Grants 1,943 101,704PSP & COPS Prog 0 8,112Judicial Grants 0 19,215Brownfield Init. 0 5,859Pollution Ctrl 0 843Juvenile Maint 0 1,502,795Co Vets Trust 0 4,302CCIRF 0 207Waste Res. Mgmt 0 1,288MI Child 0 883BA Work Rel/Jail 0 47Ofc Bld Ren Debt 0 8152/3 DC/Sher DSF 0 304

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07/09/2012 10:16:03 AM

Department





BA W Wing 98 Ref 0 12Water Res Co DSF 0 61,669Proj Work Orders 0 23,639Work Rel & Adm 0 11,952Airport T Hanger 0 23Water Res Co CPF 0 118,023Medical Care Fac 0 77,110Fire Record Mgmt 0 65,141Airport 0 441,860Drain Prop Funds 0 784,148Delq Tax Revolv 0 70,741Fac & Operations 0 1,176,519Info Tech Clemis 0 264,680Info Technology 0 1,344,264Drain Equipment 0 132,640Radio Communicat 0 168,092Motor Pool 0 532,032Office Equipment 0 123,256Mailing & Copier 0 92,649Communication 0 238,760Bldg & Liab Ins 0 214,185Fringe Benefits 0 274,053Delq Per Prop Tx 0 230,951Public Transport 0 351Undistribute Tax 0 3,161Escheats 0 281Public Library 0 433Retirement 0 126,417Retiree Hlt Care 0 59,846Int Ret Med Ben 0 50,558Road Comm Retire 0 7,860Contractor Ret. 0 210Circuit Ct Trust 0 860ROD Trust 0 23Special Trust 0 339

Page 32


07/09/2012 10:16:03 AM

Department





Sheriff NET Forf 0 363Economic Develop 0 3,246Others 0 812,377Direct Billings 0 0Unallocated 0 23,052,499

0Total 53,035,353

Page 33



Based On The Fiscal Year Ended September 30, 2011Schedule E - Summary of Allocation Basis

07/09/2012 10:16:04 AM

MaxCars - Cost Allocation Module

Allocation Basis: Allocation Source:Department

Building Use Charge

Assigned square footage by department Building square footage summary1.4.1 N. Office Bldg

Assigned square footage by department Building square footage summary1.4.2 NO Health Ctr

Assigned square footage by department Building square footage summary1.4.3 Court House

Assigned square footage by department Building square footage summary1.4.4 Central Svc Bld

Assigned square footage by department Building square footage summary1.4.5 Info Tech Bldg

Assigned square footage by department Building square footage summary1.4.6 Annex I

Assigned square footage by department Building square footage summary1.4.7 Annex II

Assigned square footage by department Building square footage summary1.4.8 Oak Pointe

Assigned square footage by department Building square footage summary1.4.9 Public Works

Assigned square footage by department Building square footage summary1.4.10 Child Care Ctr

Assigned square footage by department Building square footage summary1.4.11 Health Svc Ctr

Assigned square footage by department Building square footage summary1.4.12 S. Health Svc

Assigned square footage by department Building square footage summary1.4.13 Law Enf Complex

Assigned square footage by department Building square footage summary1.4.14 Medical Exam

Assigned square footage by department Building square footage summary1.4.15 Child Welfare

Assigned square footage by department Building square footage summary1.4.16 Work Release

Assigned square footage by department Building square footage summary1.4.17 Animal Control

Assigned square footage by department Building square footage summary1.4.18 Trusty Camp

Assigned square footage by department Building square footage summary1.4.19 Materials Mgmt

Assigned square footage by department Building square footage summary1.4.20 Sheriff Admin

Assigned square footage by department Building square footage summary1.4.21 Farmers Market

Assigned square footage by department Building square footage summary1.4.22 W Oakland Bldg

Assigned square footage by department Building square footage summary1.4.23 South Ofc Bldg

Direct allocation to Sheriff Facilities Management1.4.24 Boot Camp

Assigned square footage by department Building square footage summary1.4.25 Mens Facility

Assigned square footage by department Building square footage summary1.4.26 Womens Facility

Assigned square footage by department Building square footage summary1.4.27 Central Garage

Direct allocation to Facilities Management Facilities Management1.4.28 Service Center

Assigned square footage by department Building square footage summary1.4.29 EOB 41 West

Page 34

All Monetary Values Are $ DollarsSchedule E.001MAXCars © 2012 MAXIMUS, INC.

Report Output Prepared By Agency



07/09/2012 10:16:04 AM



Equipment Use Charge

Dollar amount of equipment by department Fixed Asset Report2.4.1 Equipment Use

Non-Departmental

Dollar amount of expenses by benefiting department Expenditure financial analysis inquiry3.4.1 Specific Serv

Direct allocation to Facilities Management Expenditure financial analysis inquiry3.4.2 Service Ctr

County Executive Admin

Dollar amount of personnel expenses by department Annual Financial Statement4.4.1 Administration

County Executive Auditing

Dollar amount of expense by benefiting dept. (1,000) General ledger5.4.1 General Audits

Number of hours by benefiting department Annual Audit Division Time Summary5.4.2 Audits/Bank Rec

County Executive Corp Counsel

Number of cases by department Annual file summary6.4.1 Civil Counsel

Direct allocation to the liability fund Corporation Counsel6.4.2 Bldg Liab

Mgmt & Budget Admin

Personnel expenses by benefiting division Employee Earnings Distribution Report7.4.1 Budget Admin

Mgmt & Budget Purchasing

Number of purchase orders by benefiting department Purchase order summary8.4.1 Purch General

Number of purchase orders by benefiting department Purchase order summary8.4.2 Purch I.T.

Direct allocation to Other Grants Purchasing Department8.4.3 Purch Admin

Dollar amount of supply charges by department Annual supply chargeback summary8.4.4 OfficeMax

Dollar amount of PCARD purchases by department PCARD purchase report8.4.5 PCARD

Mgmt & Budget Fiscal Services

Dollar amount of expense by benefiting department General ledger9.4.1 General Acctng

Dollar amount of personnel expenses by department Annual Financial Statements9.4.2 Payroll Svcs

Dollar amount of expense by benefiting dept. (1,000) General ledger9.4.3 Budgeting

Assigned wages by benefiting grant Grant accounting worksheet9.4.4 Grant Acctng

Assigned wages by benefiting department Employee assignment summary9.4.5 Fund Accounting

Number of accounting transactions by benefiting dept. Detail General Ledger9.4.6 Accts Payable

Percentage of effort by benefiting department Labor distribution summary9.4.7 Drain Acctng

Page 35





07/09/2012 10:16:04 AM



Personnel expenses by benefiting department Labor Distribution Report9.4.8 Billed Acctng

Dollar amount of services by benefiting department Paid Invoices9.4.9 Prof Services

Central Services Admin

Dollar amount of personnel expenses by supervised dept Annual financial statement10.4.1 Cent Svcs Admin

Central Services Support Svcs

Dollar amount of mail charges Annual mail chargeback summary11.4.1 Mail Services

Records Count by department Record summary log11.4.2 Records Retent

Direct allocation to Office Equipment Fund Consultant's workpapers11.4.3 Materials Mgmt

Dollar amount of printing & paper charges by department Printing chargeback summary11.4.4 Printing Serv

Direct allocation to Motor Pool Consultant's workpapers11.4.5 Admin Supt MP

Facilities Management

Assigned square footage by department Building square footage summary12.4.1 N. Office Bldg

Assigned square footage by department Building square footage summary12.4.2 NO Health Ctr

Assigned square footage by department Building square footage summary12.4.3 Courthouse

Assigned square footage by department Building square footage summary12.4.4 Central Svc Bld

Assigned square footage by department Building square footage summary12.4.5 Info Tech Bldg

Assigned square footage by department Building square footage summary12.4.6 Annex I

Assigned square footage by department Building square footage summary12.4.7 Annex II

Assigned square footage by department Building square footage summary12.4.8 Oak Pointe

Assigned square footage by department Building square footage summary12.4.9 Public Works

Assigned square footage by department Building square footage summary12.4.10 Child Care Ctr

Assigned square footage by department Building square footage summary12.4.11 Health Svc Ctr

Assigned square footage by department Building square footage summary12.4.12 S. Health Svc

Assigned square footage by department Building square footage summary12.4.13 Law Enf Complex

Assigned square footage by department Building square footage summary12.4.14 Medical Exam

Assigned square footage by department Building square footage summary12.4.15 Child Welfare

Assigned square footage by department Building square footage summary12.4.16 Work Release

Assigned square footage by department Building square footage summary12.4.17 Animal Control

Assigned square footage by department Building square footage summary12.4.18 Trusty Camp

Assigned square footage by department Building square footage summary12.4.19 Materials Mgmt

Assigned square footage by department Building square footage summary12.4.20 Sheriff Admin

Assigned square footage by department Building square footage summary12.4.21 Farmers Market

Assigned square footage by department Building square footage summary12.4.22 W Oakland Bldg

Page 36





07/09/2012 10:16:04 AM



Assigned square footage by deparment Building square footage summary12.4.23 South Ofc Bldg

Assigned square footage by department Building square footage summary12.4.24 Mens Facility

Assigned square footage by department Building square footage summary12.4.25 Womens Facility

Assigned square footage by department Building square footage summary12.4.26 Central Garage

Assigned square footage by department Building square footage summary12.4.27 Med Care Fac.

Assigned square footage by department Building square footage summary12.4.28 EOB 41 West

Direct allocation to benefiting department Court security summary12.4.29 Building Secur

Human Resources

Dollar amount of personnel expenses by department Annual Financial Statement13.4.1 Personnel Svcs

Treasurer

Number of cash trasactions by department Cash transaction summary14.4.1 Cash Accounting

Number of vouchers by department Voucher transaction count summary14.4.2 Disb General

Number of checks and direct deposits by department Check and direct deposit summary14.4.3 Disb Specific

Direct allocation to the Delinquent Tax Fund County Treasurer14.4.4 Delq Tax Fund

Direct allocation to Delinquent Personal Property Tax County Treasurer14.4.5 Delq Per Prop

Clerk Admin/Micrographics

Dollar amount of wages and fringe benefits by dept Detail General Ledger15.4.1 Admin Support

Dollar amount of Micrographics charges by department General ledger15.4.2 Micrographics

Page 37



Oakland County, Michigan

Building Use Charge Nature and Extent of Services

Schedule 1.1 Page 38

(continued)

Oakland County owns and operates numerous buildings throughout the County. Most of these buildings either

house departments that directly administer Federal and State programs or provide support services to such programs. A

use charge of two percent has been applied to the original cost of the buildings and subsequent capital improvements. In

addition, any allowable interest expense would also be included with the computed use charge. The cost of each facility

was then allocated to the occupants at each respective facility based on the gross square footage assigned to each. The

following is a list of buildings included in this schedule.

Buildings North Office Building North Office Health Center Courthouse Central Service Building Information Technology Building Annex I Annex II Oak Pointe Public Works Child Care Center Health Service Center Southfield Health Center Law Enforcement Complex Medical Examiner Child Welfare Work Release Animal Control


Building Use Charge Nature and Extent of Services


(continued)

Trusty Camp Materials Management Sheriff Administration Farmers Market West Oakland Office Building South Office Building Boot Camp Mens Facility Womens Facility Central Garage Service Center EOB 41 West

This department receives allocations from other service departments. The allocations received are, in turn,

reallocated to recipient departments according to the initial distribution established for this service department. This

procedure provides for an appropriate allocation of all service department charges.

All applicable credits for direct-billed charges are accounted for in the initial allocation.


Based On The Fiscal Year Ended September 30, 2011Schedule .2 - Costs To Be Allocated

07/09/2012 10:16:04 AM


For Department Building Use Charge

1st Allocation TotalSub-Total2nd Allocation

Expenditures Per Financial Statement: 0 0

Total Allocated Additions: 0 0

Building Use Charge 5,974,825

Total Departmental Cost Adjustments: 5,974,825 5,974,825

Total To Be Allocated: 5,974,825 0 5,974,825

Page 39

Schedule 1.2All Monetary Values Are $ Dollars

Report Output Prepared By AgencyMAXCars © 2012 MAXIMUS, INC.

Total


Based On The Fiscal Year Ended September 30, 2011Schedule .3 - Costs Allocated By Activity

07/09/2012 10:16:05 AM


General & Admin N. Office Bldg NO Health Ctr


Court House

Wages & Benefits

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

Departmental Totals

Total Expenditures 0 0 0 0 0

Deductions

Total Deductions 0 0 0 0 0

Cost Adjustments

Building Use Charge 5,974,825 0 31,259 94,972 623,545

Functional Cost 5,974,825 0 31,259 94,972 623,545

Allocation Step 1

1st Allocation 5,974,825 0 31,259 94,972 623,545

Allocation Step 2

2nd Allocation 0 0 0 0 0

Total For 0010 Building Use

Total Allocated 5,974,825 0 31,259 94,972 623,545

Page 40

Schedule 1.3

All Monetary Values Are $ Dollars


* - Indicates Disallowed Expenditure

Central Svc Bld



07/09/2012 10:16:05 AM


Info Tech Bldg Annex I Annex II


Oak Pointe

Wages & Benefits


Departmental Totals


Deductions


Cost Adjustments

Building Use Charge 2,560 224,206 58,038 18,428 111,514

Functional Cost 2,560 224,206 58,038 18,428 111,514

Allocation Step 1

1st Allocation 2,560 224,206 58,038 18,428 111,514

Allocation Step 2



Total Allocated 2,560 224,206 58,038 18,428 111,514

Page 41

Schedule 1.3



Public Works



07/09/2012 10:16:05 AM


Child Care Ctr Health Svc Ctr S. Health Svc


Law Enf Complex

Wages & Benefits


Departmental Totals


Deductions


Cost Adjustments


Functional Cost 76,827 37,875 19,317 36,358 908,385

Allocation Step 1

1st Allocation 76,827 37,875 19,317 36,358 908,385

Allocation Step 2



Total Allocated 76,827 37,875 19,317 36,358 908,385

Page 42

Schedule 1.3



Medical Exam



07/09/2012 10:16:05 AM


Child Welfare Work Release Animal Control


Trusty Camp

Wages & Benefits


Departmental Totals


Deductions


Cost Adjustments

Building Use Charge 200,729 300,113 1,056,881 16,427 74,052

Functional Cost 200,729 300,113 1,056,881 16,427 74,052

Allocation Step 1

1st Allocation 200,729 300,113 1,056,881 16,427 74,052

Allocation Step 2



Total Allocated 200,729 300,113 1,056,881 16,427 74,052

Page 43

Schedule 1.3



Materials Mgmt



07/09/2012 10:16:05 AM


Sheriff Admin Farmers Market W Oakland Bldg


South Ofc Bldg

Wages & Benefits


Departmental Totals


Deductions


Cost Adjustments


Functional Cost 16,244 245,979 1,590 39,664 144,191

Allocation Step 1

1st Allocation 16,244 245,979 1,590 39,664 144,191

Allocation Step 2



Total Allocated 16,244 245,979 1,590 39,664 144,191

Page 44

Schedule 1.3



Boot Camp



07/09/2012 10:16:05 AM


Mens Facility Womens Facility Central Garage


Service Center

Wages & Benefits


Departmental Totals


Deductions


Cost Adjustments


Functional Cost 46,474 21,729 11,951 3,077 48,835

Allocation Step 1

1st Allocation 46,474 21,729 11,951 3,077 48,835

Allocation Step 2



Total Allocated 46,474 21,729 11,951 3,077 48,835

Page 45

Schedule 1.3



EOB 41 West



07/09/2012 10:16:05 AM



Wages & Benefits

SALARIES & WAGES 0FRINGE BENEFITS 0

Departmental Totals

Total Expenditures 0

Deductions

Total Deductions 0

Cost Adjustments

Building Use Charge 1,503,605

Functional Cost 1,503,605

Allocation Step 1

1st Allocation 1,503,605

Allocation Step 2

2nd Allocation 0


Total Allocated 1,503,605

Page 46

Schedule 1.3




Based On The Fiscal Year Ended September 30, 2011Schedule .4 - Detail Activity Allocations

07/09/2012 10:16:05 AM



Activity - N. Office Bldg

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

Pub Svc Vets Svc 4,711 12.5386 3,919 3,919 3,919

Pub Svc MSU Ext 12,295 32.7238 10,229 10,229 10,229

Pub Svc CC Prob 19,470 51.8205 16,199 16,199 16,199

Water Res. Comm. 875 2.3289 728 728 728

Others 221 0.5882 184 184 184

SubTotal 37,572 100.0000 31,259 31,259 31,259

TOTAL 37,572 100.0000 31,259 31,259 31,259

Allocation Basis: Assigned square footage by department

Allocation Source: Building square footage summary

Page 47

Schedule 1.4.1All Monetary Values Are $ Dollars




07/09/2012 10:16:06 AM



Activity - NO Health Ctr


County Executive Auditing 4,003 4.7624 4,523 4,523 4,523

Hum Svc Admin 691 0.8221 781 781 781

C&ED Admin 461 0.5485 521 521 521

Health 35,636 42.3965 40,264 40,264 40,264

Hum Svcs Grants 19,051 22.6652 21,526 21,526 21,526

Others 24,212 28.8053 27,357 27,357 27,357

SubTotal 84,054 100.0000 94,972 94,972 94,972

TOTAL 84,054 100.0000 94,972 94,972 94,972



Page 48





07/09/2012 10:16:07 AM



Activity - Court House


County Executive Corp Counsel 6,509 1.5681 9,778 9,778 9,778

Central Services Support Svcs 23,878 5.7523 35,868 35,868 35,868

Treasurer 9,806 2.3623 14,730 14,730 14,730

Clerk Admin/Micrographics 5,080 1.2238 7,631 7,631 7,631

M&B Reimb. 6,628 1.5967 9,956 9,956 9,956

Pub Svc CC Prob 3,773 0.9089 5,668 5,668 5,668

Clerk / ROD 30,287 7.2963 45,496 45,496 45,496

Probate Court 20,351 4.9027 30,570 30,570 30,570

Family Court 158,879 38.2750 238,661 238,661 238,661

Prosecuting Atty 58,546 14.1040 87,945 87,945 87,945

Sheriff Office 12,965 3.1233 19,475 19,475 19,475

BOC Bd of Comm 8,249 1.9872 12,391 12,391 12,391

BOC Library 21,334 5.1395 32,047 32,047 32,047

LE Grants PA-CRP 5,550 1.3370 8,337 8,337 8,337

Fac & Operations 7,352 1.7711 11,044 11,044 11,044

Delq Per Prop Tx 4,360 1.0503 6,549 6,549 6,549

Others 31,554 7.6015 47,399 47,399 47,399

SubTotal 415,101 100.0000 623,545 623,545 623,545

TOTAL 415,101 100.0000 623,545 623,545 623,545



Page 49





07/09/2012 10:16:07 AM



Activity - Central Svc Bld


Fac & Operations 17,694 93.0284 2,382 2,382 2,382

Others 1,326 6.9716 178 178 178

SubTotal 19,020 100.0000 2,560 2,560 2,560

TOTAL 19,020 100.0000 2,560 2,560 2,560



Page 50





07/09/2012 10:16:08 AM



Activity - Info Tech Bldg


Road Commission 10,250 13.5598 30,402 30,402 30,402

Info Tech Clemis 7,849 10.3835 23,280 23,280 23,280

Info Technology 56,820 75.1677 168,531 168,531 168,531

Communication 672 0.8890 1,993 1,993 1,993

SubTotal 75,591 100.0000 224,206 224,206 224,206

TOTAL 75,591 100.0000 224,206 224,206 224,206



Page 51





07/09/2012 10:16:09 AM



Activity - Annex I


Hum Svc Homeland 9,450 31.7125 18,405 18,405 18,405

Sheriff Office 13,142 44.1021 25,596 25,596 25,596

JTPA Grants 3,707 12.4400 7,220 7,220 7,220

Info Tech Clemis 3,500 11.7454 6,817 6,817 6,817

SubTotal 29,799 100.0000 58,038 58,038 58,038

TOTAL 29,799 100.0000 58,038 58,038 58,038



Page 52





07/09/2012 10:16:09 AM



Activity - Annex II



Water Res. Comm. 4,557 13.3413 2,459 2,459 2,459

Others 1,402 4.1046 756 756 756

SubTotal 34,157 100.0000 18,428 18,428 18,428

TOTAL 34,157 100.0000 18,428 18,428 18,428



Page 53





07/09/2012 10:16:10 AM



Activity - Oak Pointe


M&B Equalization 17,285 23.8565 26,603 26,603 26,603

Pub Svc Comm Cor 12,241 16.8949 18,840 18,840 18,840

Sheriff Office 996 1.3747 1,533 1,533 1,533

Friend of Court 36,460 50.3215 56,116 56,116 56,116

House Comm Dev 5,472 7.5524 8,422 8,422 8,422

SubTotal 72,454 100.0000 111,514 111,514 111,514

TOTAL 72,454 100.0000 111,514 111,514 111,514



Page 54





07/09/2012 10:16:11 AM



Activity - Public Works


Facilities Management 2,839 4.1854 3,216 3,216 3,216

Water Res. Comm. 40,142 59.1794 45,465 45,465 45,465

Fac & Operations 24,850 36.6352 28,146 28,146 28,146

SubTotal 67,831 100.0000 76,827 76,827 76,827

TOTAL 67,831 100.0000 76,827 76,827 76,827



Page 55





07/09/2012 10:16:12 AM



Activity - Child Care Ctr


Fringe Benefits 12,552 100.0000 37,875 37,875 37,875

SubTotal 12,552 100.0000 37,875 37,875 37,875

TOTAL 12,552 100.0000 37,875 37,875 37,875



Page 56





07/09/2012 10:16:12 AM



Activity - Health Svc Ctr


Health 18,056 76.2661 14,733 14,733 14,733

Hum Svcs Grants 987 4.1690 805 805 805

Others 4,632 19.5649 3,779 3,779 3,779

SubTotal 23,675 100.0000 19,317 19,317 19,317

TOTAL 23,675 100.0000 19,317 19,317 19,317



Page 57





07/09/2012 10:16:13 AM



Activity - S. Health Svc


Health 30,295 79.7341 28,990 28,990 28,990

Hum Svcs Grants 2,686 7.0694 2,570 2,570 2,570

Others 5,014 13.1965 4,798 4,798 4,798

SubTotal 37,995 100.0000 36,358 36,358 36,358

TOTAL 37,995 100.0000 36,358 36,358 36,358



Page 58





07/09/2012 10:16:14 AM



Activity - Law Enf Complex


Pub Svc Comm Cor 610 0.2276 2,068 2,068 2,068

Sheriff Office 267,368 99.7724 906,317 906,317 906,317

SubTotal 267,978 100.0000 908,385 908,385 908,385

TOTAL 267,978 100.0000 908,385 908,385 908,385



Page 59





07/09/2012 10:16:15 AM



Activity - Medical Exam


Pub Svc Med Exam 38,680 100.0000 200,729 200,729 200,729

SubTotal 38,680 100.0000 200,729 200,729 200,729

TOTAL 38,680 100.0000 200,729 200,729 200,729



Page 60





07/09/2012 10:16:15 AM



Activity - Child Welfare


Juvenile Maint 169,559 100.0000 300,113 300,113 300,113

SubTotal 169,559 100.0000 300,113 300,113 300,113

TOTAL 169,559 100.0000 300,113 300,113 300,113



Page 61





07/09/2012 10:16:16 AM



Activity - Work Release


Sheriff Office 61,138 100.0000 1,056,881 1,056,881 1,056,881

SubTotal 61,138 100.0000 1,056,881 1,056,881 1,056,881

TOTAL 61,138 100.0000 1,056,881 1,056,881 1,056,881



Page 62





07/09/2012 10:16:17 AM



Activity - Animal Control


Pub Svc Animal 19,108 82.7580 13,595 13,595 13,595

Sheriff Office 3,981 17.2420 2,832 2,832 2,832

SubTotal 23,089 100.0000 16,427 16,427 16,427

TOTAL 23,089 100.0000 16,427 16,427 16,427



Page 63





07/09/2012 10:16:18 AM



Activity - Trusty Camp


Sheriff Office 8,708 15.1034 11,184 11,184 11,184

Others 48,948 84.8966 62,868 62,868 62,868

SubTotal 57,656 100.0000 74,052 74,052 74,052

TOTAL 57,656 100.0000 74,052 74,052 74,052



Page 64





07/09/2012 10:16:19 AM



Activity - Materials Mgmt



Mailing & Copier 1,622 7.5965 1,234 1,234 1,234

SubTotal 21,352 100.0000 16,244 16,244 16,244

TOTAL 21,352 100.0000 16,244 16,244 16,244



Page 65





07/09/2012 10:16:19 AM



Activity - Sheriff Admin


Sheriff Office 61,891 100.0000 245,979 245,979 245,979

SubTotal 61,891 100.0000 245,979 245,979 245,979

TOTAL 61,891 100.0000 245,979 245,979 245,979



Page 66





07/09/2012 10:16:20 AM



Activity - Farmers Market


County Market 7,453 100.0000 1,590 1,590 1,590

SubTotal 7,453 100.0000 1,590 1,590 1,590

TOTAL 7,453 100.0000 1,590 1,590 1,590



Page 67





07/09/2012 10:16:21 AM



Activity - W Oakland Bldg


Family Court 3,859 22.7817 9,036 9,036 9,036

Health 12,331 72.7966 28,874 28,874 28,874

Hum Svcs Grants 749 4.4217 1,754 1,754 1,754

SubTotal 16,939 100.0000 39,664 39,664 39,664

TOTAL 16,939 100.0000 39,664 39,664 39,664



Page 68





07/09/2012 10:16:22 AM



Activity - South Ofc Bldg


Pub Svc Vets Svc 4,517 8.2615 11,912 11,912 11,912

Pub Svc Comm Cor 5,314 9.7193 14,014 14,014 14,014

Pub Svc CC Prob 21,600 39.5063 56,965 56,965 56,965

Family Court 6,652 12.1664 17,543 17,543 17,543

Sheriff Office 353 0.6456 931 931 931

BOC Bd of Comm 556 1.0169 1,466 1,466 1,466

Info Technology 12,264 22.4307 32,343 32,343 32,343

Others 3,419 6.2533 9,017 9,017 9,017

SubTotal 54,675 100.0000 144,191 144,191 144,191

TOTAL 54,675 100.0000 144,191 144,191 144,191



Page 69





07/09/2012 10:16:23 AM



Activity - Boot Camp


Sheriff Office 100 100.0000 46,474 46,474 46,474

SubTotal 100 100.0000 46,474 46,474 46,474

TOTAL 100 100.0000 46,474 46,474 46,474

Allocation Basis: Direct allocation to Sheriff

Allocation Source: Facilities Management

Page 70





07/09/2012 10:16:24 AM



Activity - Mens Facility


Others 5,102 100.0000 21,729 21,729 21,729

SubTotal 5,102 100.0000 21,729 21,729 21,729

TOTAL 5,102 100.0000 21,729 21,729 21,729



Page 71





07/09/2012 10:16:24 AM



Activity - Womens Facility


Pub Svc Comm Cor 3,167 100.0000 11,951 11,951 11,951

SubTotal 3,167 100.0000 11,951 11,951 11,951

TOTAL 3,167 100.0000 11,951 11,951 11,951



Page 72





07/09/2012 10:16:25 AM



Activity - Central Garage


Radio Communicat 4,426 16.5786 510 510 510

Motor Pool 22,271 83.4214 2,567 2,567 2,567

SubTotal 26,697 100.0000 3,077 3,077 3,077

TOTAL 26,697 100.0000 3,077 3,077 3,077



Page 73





07/09/2012 10:16:26 AM



Activity - Service Center


Facilities Management 100 100.0000 48,835 48,835 48,835

SubTotal 100 100.0000 48,835 48,835 48,835

TOTAL 100 100.0000 48,835 48,835 48,835

Allocation Basis: Direct allocation to Facilities Management

Allocation Source: Facilities Management

Page 74





07/09/2012 10:16:27 AM



Activity - EOB 41 West


County Executive Admin 17,802 16.8967 254,059 254,059 254,059

Mgmt & Budget Admin 971 0.9216 13,858 13,858 13,858

Mgmt & Budget Purchasing 6,990 6.6345 99,757 99,757 99,757

Mgmt & Budget Fiscal Services 23,505 22.3096 335,447 335,447 335,447

Central Services Admin 412 0.3910 5,880 5,880 5,880

Human Resources 20,346 19.3113 290,366 290,366 290,366

Pub Svc Admin 431 0.4091 6,151 6,151 6,151

C&ED Admin 750 0.7119 10,704 10,704 10,704

C&ED Dev & Plan 21,333 20.2481 304,452 304,452 304,452

JTPA Grants 2,504 2.3767 35,736 35,736 35,736

Bldg & Liab Ins 2,058 1.9533 29,371 29,371 29,371

Fringe Benefits 1,029 0.9767 14,685 14,685 14,685

Others 7,227 6.8595 103,139 103,139 103,139

SubTotal 105,358 100.0000 1,503,605 1,503,605 1,503,605

TOTAL 105,358 100.0000 1,503,605 1,503,605 1,503,605



Page 75



Total


Based On The Fiscal Year Ended September 30, 2011Schedule .5 - Allocation Summary

07/09/2012 10:16:29 AM


Central Svc BldCourt HouseNO Health CtrN. Office Bldg


Receiving Department Info Tech Bldg Annex I

County Executive Admin 254,059 0 0 0 0 0 0County Executive Auditing 4,523 0 4,523 0 0 0 0County Executive Corp Counsel 9,778 0 0 9,778 0 0 0Mgmt & Budget Admin 13,858 0 0 0 0 0 0Mgmt & Budget Purchasing 99,757 0 0 0 0 0 0Mgmt & Budget Fiscal Services 335,447 0 0 0 0 0 0Central Services Admin 5,880 0 0 0 0 0 0Central Services Support Svcs 66,091 0 0 35,868 0 0 0Facilities Management 52,051 0 0 0 0 0 0Human Resources 290,366 0 0 0 0 0 0Treasurer 14,730 0 0 14,730 0 0 0Clerk Admin/Micrographics 7,631 0 0 7,631 0 0 0M&B Equalization 26,603 0 0 0 0 0 0M&B Reimb. 9,956 0 0 9,956 0 0 0Hum Svc Admin 781 0 781 0 0 0 0Hum Svc Homeland 18,405 0 0 0 0 0 18,405Pub Svc Admin 6,151 0 0 0 0 0 0Pub Svc Vets Svc 15,831 3,919 0 0 0 0 0Pub Svc Comm Cor 46,873 0 0 0 0 0 0Pub Svc MSU Ext 10,229 10,229 0 0 0 0 0Pub Svc Animal 13,595 0 0 0 0 0 0Pub Svc CC Prob 78,832 16,199 0 5,668 0 0 0Pub Svc Med Exam 200,729 0 0 0 0 0 0C&ED Admin 11,225 0 521 0 0 0 0C&ED Dev & Plan 304,452 0 0 0 0 0 0Clerk / ROD 45,496 0 0 45,496 0 0 0Probate Court 30,570 0 0 30,570 0 0 0Family Court 265,240 0 0 238,661 0 0 0Prosecuting Atty 87,945 0 0 87,945 0 0 0Sheriff Office 2,317,202 0 0 19,475 0 0 25,596BOC Bd of Comm 13,857 0 0 12,391 0 0 0BOC Library 32,047 0 0 32,047 0 0 0Water Res. Comm. 48,652 728 0 0 0 0 0

Page 76



Total



07/09/2012 10:16:29 AM


Central Svc BldCourt HouseNO Health CtrN. Office Bldg



Road Commission 30,402 0 0 0 0 30,402 0Friend of Court 56,116 0 0 0 0 0 0Health 112,861 0 40,264 0 0 0 0County Market 1,590 0 0 0 0 0 0JTPA Grants 42,956 0 0 0 0 0 7,220LE Grants PA-CRP 8,337 0 0 8,337 0 0 0House Comm Dev 8,422 0 0 0 0 0 0Hum Svcs Grants 26,655 0 21,526 0 0 0 0Juvenile Maint 300,113 0 0 0 0 0 0Fac & Operations 41,572 0 0 11,044 2,382 0 0Info Tech Clemis 30,097 0 0 0 0 23,280 6,817Info Technology 200,874 0 0 0 0 168,531 0Radio Communicat 510 0 0 0 0 0 0Motor Pool 2,567 0 0 0 0 0 0Mailing & Copier 1,234 0 0 0 0 0 0Communication 1,993 0 0 0 0 1,993 0Bldg & Liab Ins 29,371 0 0 0 0 0 0Fringe Benefits 52,560 0 0 0 0 0 0Delq Per Prop Tx 6,549 0 0 6,549 0 0 0Others 281,204 184 27,357 47,399 178 0 0

Direct Billed 0 0 0 0 0 0 0

Total 5,974,825 31,259 94,972 623,545 2,560 224,206 58,038

Page 77



Annex II



07/09/2012 10:16:29 AM


Health Svc CtrChild Care CtrPublic WorksOak Pointe


Receiving Department S. Health Svc Law Enf Complex

County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 0 0 0 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 0 0 0 0 0 0 0Mgmt & Budget Fiscal Services 0 0 0 0 0 0 0Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 15,213 0 0 0 0 0 0Facilities Management 0 0 3,216 0 0 0 0Human Resources 0 0 0 0 0 0 0Treasurer 0 0 0 0 0 0 0Clerk Admin/Micrographics 0 0 0 0 0 0 0M&B Equalization 0 26,603 0 0 0 0 0M&B Reimb. 0 0 0 0 0 0 0Hum Svc Admin 0 0 0 0 0 0 0Hum Svc Homeland 0 0 0 0 0 0 0Pub Svc Admin 0 0 0 0 0 0 0Pub Svc Vets Svc 0 0 0 0 0 0 0Pub Svc Comm Cor 0 18,840 0 0 0 0 2,068Pub Svc MSU Ext 0 0 0 0 0 0 0Pub Svc Animal 0 0 0 0 0 0 0Pub Svc CC Prob 0 0 0 0 0 0 0Pub Svc Med Exam 0 0 0 0 0 0 0C&ED Admin 0 0 0 0 0 0 0C&ED Dev & Plan 0 0 0 0 0 0 0Clerk / ROD 0 0 0 0 0 0 0Probate Court 0 0 0 0 0 0 0Family Court 0 0 0 0 0 0 0Prosecuting Atty 0 0 0 0 0 0 0Sheriff Office 0 1,533 0 0 0 0 906,317BOC Bd of Comm 0 0 0 0 0 0 0BOC Library 0 0 0 0 0 0 0Water Res. Comm. 2,459 0 45,465 0 0 0 0

Page 78



Annex II



07/09/2012 10:16:29 AM





Road Commission 0 0 0 0 0 0 0Friend of Court 0 56,116 0 0 0 0 0Health 0 0 0 0 14,733 28,990 0County Market 0 0 0 0 0 0 0JTPA Grants 0 0 0 0 0 0 0LE Grants PA-CRP 0 0 0 0 0 0 0House Comm Dev 0 8,422 0 0 0 0 0Hum Svcs Grants 0 0 0 0 805 2,570 0Juvenile Maint 0 0 0 0 0 0 0Fac & Operations 0 0 28,146 0 0 0 0Info Tech Clemis 0 0 0 0 0 0 0Info Technology 0 0 0 0 0 0 0Radio Communicat 0 0 0 0 0 0 0Motor Pool 0 0 0 0 0 0 0Mailing & Copier 0 0 0 0 0 0 0Communication 0 0 0 0 0 0 0Bldg & Liab Ins 0 0 0 0 0 0 0Fringe Benefits 0 0 0 37,875 0 0 0Delq Per Prop Tx 0 0 0 0 0 0 0Others 756 0 0 0 3,779 4,798 0


Total 18,428 111,514 76,827 37,875 19,317 36,358 908,385

Page 79



Medical Exam



07/09/2012 10:16:29 AM


Trusty CampAnimal ControlWork ReleaseChild Welfare


Receiving Department Materials Mgmt Sheriff Admin

County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 0 0 0 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 0 0 0 0 0 0 0Mgmt & Budget Fiscal Services 0 0 0 0 0 0 0Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 15,010 0Facilities Management 0 0 0 0 0 0 0Human Resources 0 0 0 0 0 0 0Treasurer 0 0 0 0 0 0 0Clerk Admin/Micrographics 0 0 0 0 0 0 0M&B Equalization 0 0 0 0 0 0 0M&B Reimb. 0 0 0 0 0 0 0Hum Svc Admin 0 0 0 0 0 0 0Hum Svc Homeland 0 0 0 0 0 0 0Pub Svc Admin 0 0 0 0 0 0 0Pub Svc Vets Svc 0 0 0 0 0 0 0Pub Svc Comm Cor 0 0 0 0 0 0 0Pub Svc MSU Ext 0 0 0 0 0 0 0Pub Svc Animal 0 0 0 13,595 0 0 0Pub Svc CC Prob 0 0 0 0 0 0 0Pub Svc Med Exam 200,729 0 0 0 0 0 0C&ED Admin 0 0 0 0 0 0 0C&ED Dev & Plan 0 0 0 0 0 0 0Clerk / ROD 0 0 0 0 0 0 0Probate Court 0 0 0 0 0 0 0Family Court 0 0 0 0 0 0 0Prosecuting Atty 0 0 0 0 0 0 0Sheriff Office 0 0 1,056,881 2,832 11,184 0 245,979BOC Bd of Comm 0 0 0 0 0 0 0BOC Library 0 0 0 0 0 0 0Water Res. Comm. 0 0 0 0 0 0 0

Page 80



Medical Exam



07/09/2012 10:16:29 AM





Road Commission 0 0 0 0 0 0 0Friend of Court 0 0 0 0 0 0 0Health 0 0 0 0 0 0 0County Market 0 0 0 0 0 0 0JTPA Grants 0 0 0 0 0 0 0LE Grants PA-CRP 0 0 0 0 0 0 0House Comm Dev 0 0 0 0 0 0 0Hum Svcs Grants 0 0 0 0 0 0 0Juvenile Maint 0 300,113 0 0 0 0 0Fac & Operations 0 0 0 0 0 0 0Info Tech Clemis 0 0 0 0 0 0 0Info Technology 0 0 0 0 0 0 0Radio Communicat 0 0 0 0 0 0 0Motor Pool 0 0 0 0 0 0 0Mailing & Copier 0 0 0 0 0 1,234 0Communication 0 0 0 0 0 0 0Bldg & Liab Ins 0 0 0 0 0 0 0Fringe Benefits 0 0 0 0 0 0 0Delq Per Prop Tx 0 0 0 0 0 0 0Others 0 0 0 0 62,868 0 0


Total 200,729 300,113 1,056,881 16,427 74,052 16,244 245,979

Page 81



Farmers Market



07/09/2012 10:16:29 AM


Mens FacilityBoot CampSouth Ofc BldgW Oakland Bldg


Receiving Department Womens Facility Central Garage

County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 0 0 0 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 0 0 0 0 0 0 0Mgmt & Budget Fiscal Services 0 0 0 0 0 0 0Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 0 0Facilities Management 0 0 0 0 0 0 0Human Resources 0 0 0 0 0 0 0Treasurer 0 0 0 0 0 0 0Clerk Admin/Micrographics 0 0 0 0 0 0 0M&B Equalization 0 0 0 0 0 0 0M&B Reimb. 0 0 0 0 0 0 0Hum Svc Admin 0 0 0 0 0 0 0Hum Svc Homeland 0 0 0 0 0 0 0Pub Svc Admin 0 0 0 0 0 0 0Pub Svc Vets Svc 0 0 11,912 0 0 0 0Pub Svc Comm Cor 0 0 14,014 0 0 11,951 0Pub Svc MSU Ext 0 0 0 0 0 0 0Pub Svc Animal 0 0 0 0 0 0 0Pub Svc CC Prob 0 0 56,965 0 0 0 0Pub Svc Med Exam 0 0 0 0 0 0 0C&ED Admin 0 0 0 0 0 0 0C&ED Dev & Plan 0 0 0 0 0 0 0Clerk / ROD 0 0 0 0 0 0 0Probate Court 0 0 0 0 0 0 0Family Court 0 9,036 17,543 0 0 0 0Prosecuting Atty 0 0 0 0 0 0 0Sheriff Office 0 0 931 46,474 0 0 0BOC Bd of Comm 0 0 1,466 0 0 0 0BOC Library 0 0 0 0 0 0 0Water Res. Comm. 0 0 0 0 0 0 0

Page 82



Farmers Market



07/09/2012 10:16:29 AM


Mens FacilityBoot CampSouth Ofc BldgW Oakland Bldg


Receiving Department Womens Facility Central Garage

Road Commission 0 0 0 0 0 0 0Friend of Court 0 0 0 0 0 0 0Health 0 28,874 0 0 0 0 0County Market 1,590 0 0 0 0 0 0JTPA Grants 0 0 0 0 0 0 0LE Grants PA-CRP 0 0 0 0 0 0 0House Comm Dev 0 0 0 0 0 0 0Hum Svcs Grants 0 1,754 0 0 0 0 0Juvenile Maint 0 0 0 0 0 0 0Fac & Operations 0 0 0 0 0 0 0Info Tech Clemis 0 0 0 0 0 0 0Info Technology 0 0 32,343 0 0 0 0Radio Communicat 0 0 0 0 0 0 510Motor Pool 0 0 0 0 0 0 2,567Mailing & Copier 0 0 0 0 0 0 0Communication 0 0 0 0 0 0 0Bldg & Liab Ins 0 0 0 0 0 0 0Fringe Benefits 0 0 0 0 0 0 0Delq Per Prop Tx 0 0 0 0 0 0 0Others 0 0 9,017 0 21,729 0 0


Total 1,590 39,664 144,191 46,474 21,729 11,951 3,077

Page 83



Service Center



07/09/2012 10:16:29 AM


EOB 41 West


Receiving Department

County Executive Admin 0 254,059County Executive Auditing 0 0County Executive Corp Counsel 0 0Mgmt & Budget Admin 0 13,858Mgmt & Budget Purchasing 0 99,757Mgmt & Budget Fiscal Services 0 335,447Central Services Admin 0 5,880Central Services Support Svcs 0 0Facilities Management 48,835 0Human Resources 0 290,366Treasurer 0 0Clerk Admin/Micrographics 0 0M&B Equalization 0 0M&B Reimb. 0 0Hum Svc Admin 0 0Hum Svc Homeland 0 0Pub Svc Admin 0 6,151Pub Svc Vets Svc 0 0Pub Svc Comm Cor 0 0Pub Svc MSU Ext 0 0Pub Svc Animal 0 0Pub Svc CC Prob 0 0Pub Svc Med Exam 0 0C&ED Admin 0 10,704C&ED Dev & Plan 0 304,452Clerk / ROD 0 0Probate Court 0 0Family Court 0 0Prosecuting Atty 0 0Sheriff Office 0 0BOC Bd of Comm 0 0BOC Library 0 0Water Res. Comm. 0 0

Page 84



Service Center



07/09/2012 10:16:29 AM


EOB 41 West



Road Commission 0 0Friend of Court 0 0Health 0 0County Market 0 0JTPA Grants 0 35,736LE Grants PA-CRP 0 0House Comm Dev 0 0Hum Svcs Grants 0 0Juvenile Maint 0 0Fac & Operations 0 0Info Tech Clemis 0 0Info Technology 0 0Radio Communicat 0 0Motor Pool 0 0Mailing & Copier 0 0Communication 0 0Bldg & Liab Ins 0 29,371Fringe Benefits 0 14,685Delq Per Prop Tx 0 0Others 0 103,139

Direct Billed 0 0

Total 48,835 1,503,605

Page 85




Equipment Use Charge Nature and Extent of Services


This schedule identifies the cost of equipment utilized by those departments that provide administrative support to

other departments and programs. The cost of equipment represents the equipment that is included in the general fixed

assets and not charged through the Equipment Fund. Equipment was separated into the following activity:

Equipment Use – this activity accounts for personal equipment assigned to specific central service departments.

The basis if allocation is the dollar amount of assigned equipment by benefiting department. A 6.67% use charge was

applied to the equipment cost of each central service department.

This department receives allocations from other service departments. The allocations received are, in turn, re-

allocated to recipient departments according to the initial distribution established for this service department. This





07/09/2012 10:16:30 AM


For Department Equipment Use Charge


Expenditures Per Financial Statement: 0 0

Total Allocated Additions: 0 0

Equipment Use 23,734

Total Departmental Cost Adjustments: 23,734 23,734

Total To Be Allocated: 23,734 0 23,734

Page 87



Total



07/09/2012 10:16:31 AM


General & Admin Equipment Use


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

Equipment Use 23,734 0 23,734

Functional Cost 23,734 0 23,734

Allocation Step 1

1st Allocation 23,734 0 23,734

Allocation Step 2

2nd Allocation 0 0 0

Total For 0020 Equipment Use

Total Allocated 23,734 0 23,734

Page 88

Schedule 2.3






07/09/2012 10:16:32 AM



Activity - Equipment Use


Mgmt & Budget Admin 51,323 14.4160 3,421 3,421 3,421


Central Services Admin 135,515 38.0645 9,035 9,035 9,035


Human Resources 7,763 2.1805 518 518 518

Treasurer 25,334 7.1160 1,689 1,689 1,689

Clerk Admin/Micrographics 64,680 18.1678 4,312 4,312 4,312

SubTotal 356,014 100.0000 23,734 23,734 23,734

TOTAL 356,014 100.0000 23,734 23,734 23,734

Allocation Basis: Dollar amount of equipment by department

Allocation Source: Fixed Asset Report

Page 89



Total



07/09/2012 10:16:33 AM


Equipment Use



Mgmt & Budget Admin 3,421 3,421Mgmt & Budget Purchasing 1,058 1,058Central Services Admin 9,035 9,035Central Services Support Svcs 3,701 3,701Human Resources 518 518Treasurer 1,689 1,689Clerk Admin/Micrographics 4,312 4,312

Direct Billed 0 0

Total 23,734 23,734

Page 90




Non-Departmental Nature and Extent of Services


Oakland County charges various expenses that are not related to a specific department to the Non-Departmental

Department. While most of these expenses are general government in nature, some of the expenses are eligible for

allocation. The cost of this department has been separated into the following functions:

Specific Services – this activity includes the costs included in the Non-Departmental schedule that relate to

specific departments. The basis of allocation is the dollar amount of expenses by benefiting department.

Service Center - these activities identify the costs of providing grounds maintenance for several facilities that are

primarily located in the Oakland County Complex as well as space costs for the Facility Maintenance & Operations

department. The basis of allocation is the dollar amount of charges by benefiting department. The cost associated with

ground maintenance has been allocated to the Facilities Management schedule in this cost plan for redistribution to those

activities that are part of the Service Center location. These costs are then allocated to the appropriate building and

allocate based on the square footage of each department located within each respective facility

General government – this function includes costs that are considered general government and should not be

allocated for the proposed purpose of this cost plan.






Non-Departmental Nature and Extent of Services




07/09/2012 10:16:34 AM


For Department Non-Departmental


Expenditures Per Financial Statement: 16,607,715 16,607,715

County Executive Auditing 3,815 3,815 Mgmt & Budget Purchasing 1,282 1,282 Mgmt & Budget Fiscal Services 16,011 16,011 Treasurer 113 113

Total Allocated Additions: 21,221 21,221 21,221

Total To Be Allocated: 16,607,715 21,221 16,628,936

Page 92



Total



07/09/2012 10:16:35 AM


General & Admin Specific Serv Service Ctr


General Gov't

Wages & Benefits


Other Expense & Cost

Buildings 2,589,304 0 579,848 600,000 1,409,456Insurance 196,159 0 196,159 0 0Software/Info Tech 32,230 0 32,230 0 0Miscellaneous 1,095 0 1,095 0 0Other Expenses 13,788,927 0 0 0 13,788,927

Departmental Totals

Total Expenditures 16,607,715 0 809,332 600,000 15,198,383

Deductions


Functional Cost 16,607,715 0 809,332 600,000 15,198,383

Allocation Step 1

Unallocated Costs ( 15,198,383) 0 0 0 ( 15,198,383)1st Allocation 1,409,332 0 809,332 600,000 0

Allocation Step 2

Inbound- All Others 21,221 0 0 0 21,221Unallocated Costs ( 21,221) 0 0 0 ( 21,221)2nd Allocation 0 0 0 0 0

Total For 0025 Non-Departmental

Total Allocated 1,409,332 0 809,332 600,000 0

Page 93

Schedule 3.3






07/09/2012 10:16:36 AM



Activity - Specific Serv




Clerk / ROD 32,230 3.9823 32,230 32,230 32,230

District Court 8,195 1.0126 8,195 8,195 8,195

Sheriff Office 2,018 0.2493 2,018 2,018 2,018

Health 66 0.0082 66 66 66

Others 39,630 4.8966 39,630 39,630 39,630

SubTotal 809,332 100.0000 809,332 809,332 809,332

TOTAL 809,332 100.0000 809,332 809,332 809,332

Allocation Basis: Dollar amount of expenses by benefiting department

Allocation Source: Expenditure financial analysis inquiry

Page 94





07/09/2012 10:16:38 AM



Activity - Service Ctr


Facilities Management 100 100.0000 600,000 600,000 600,000

SubTotal 100 100.0000 600,000 600,000 600,000

TOTAL 100 100.0000 600,000 600,000 600,000

Allocation Basis: Direct allocation to Facilities Management

Allocation Source: Expenditure financial analysis inquiry

Page 95



Total



07/09/2012 10:16:39 AM


Service CtrSpecific Serv



Mgmt & Budget Fiscal Services 1,095 1,095 0Facilities Management 1,326,098 726,098 600,000Clerk / ROD 32,230 32,230 0District Court 8,195 8,195 0Sheriff Office 2,018 2,018 0Health 66 66 0Others 39,630 39,630 0

Direct Billed 0 0 0

Total 1,409,332 809,332 600,000

Page 96




County Executive Administration Nature and Extent of Services


The County Executive Administration office is responsible for the supervision of all County departments not under

the direction of an elected official, coordination of County activities, prepare the annual budget and administer the

department expenses, appoint non-elected directors of departments, and act as liaison with Commissioners. The cost of

this schedule has been separated into the following activities. Each individual in this office was assigned 100% to their

respective activity based on assigned responsibilities.

Administration – this function identifies the cost of those activities that are administrative in nature, which benefit

all departments without elected officials. Costs have been allocated based on the dollar amount of personnel expenses

by benefiting department.

General Government - this function identifies costs associated with cultural affairs and legislative activities and

have not been allocated for the proposed purpose of this cost plan.







07/09/2012 10:16:40 AM


For Department County Executive Admin



Building Use Charge 254,059 254,059 County Executive Auditing 2,667 2,667 County Executive Corp Counsel 59,678 59,678 Mgmt & Budget Purchasing 1,526 1,526 Mgmt & Budget Fiscal Services 17,520 17,520 Central Services Support Svcs 12,844 12,844 Facilities Management 35,184 35,184 Human Resources 25,793 25,793 Treasurer 147 147

Total Allocated Additions: 254,059 155,359 409,418 409,418


Page 98



Total



07/09/2012 10:16:41 AM


General & Admin Administration General Govt


Wages & Benefits

SALARIES & WAGES 1,269,427 0 1,015,372 254,055FRINGE BENEFITS 743,853 0 595,008 148,845


Supplies 23,949 0 19,157 4,792Operating Expenses 37,295 0 29,832 7,463Professional Serv 2,750 0 2,200 550Lobbying Services 168,300 0 0 168,300Internal Charges 457,868 0 366,249 91,619Info Tec Dev 20,854 0 0 20,854

Departmental Totals

Total Expenditures 2,724,296 0 2,027,818 696,478

Deductions

Total Deductions 0 0 0 0

Functional Cost 2,724,296 0 2,027,818 696,478

Allocation Step 1

Inbound- All Others 254,059 0 203,213 50,846Unallocated Costs ( 747,324) 0 0 ( 747,324)1st Allocation 2,231,031 0 2,231,031 0

Allocation Step 2

Inbound- All Others 155,359 0 124,266 31,093Unallocated Costs ( 31,093) 0 0 ( 31,093)2nd Allocation 124,266 0 124,266 0

Total For 0030 County Executive

Total Allocated 2,355,297 0 2,355,297 0

Page 99

Schedule 4.3






07/09/2012 10:16:42 AM



Activity - Administration


County Executive Auditing 615,055 0.5283 11,786 11,786 656 12,442

County Executive Corp Counsel 2,009,584 1.7260 38,508 38,508 2,145 40,653

Mgmt & Budget Admin 217,073 0.1864 4,160 4,160 232 4,392

Mgmt & Budget Purchasing 943,489 0.8104 18,079 18,079 1,007 19,086

Mgmt & Budget Fiscal Services 4,958,884 4.2592 95,024 95,024 5,293 100,317

Central Services Admin 211,403 0.1816 4,051 4,051 226 4,277

Central Services Support Svcs 1,020,299 0.8763 19,551 19,551 1,089 20,640

Facilities Management 886,471 0.7614 16,987 16,987 946 17,933

Human Resources 2,448,604 2.1031 46,921 46,921 2,613 49,534

M&B Equalization 7,536,363 6.4730 144,414 144,414 8,044 152,458

M&B Reimb. 2,167,842 1.8620 41,541 41,541 2,314 43,855

Hum Svc Admin 201,194 0.1728 3,855 3,855 215 4,070

Hum Svc Homeland 684,565 0.5880 13,118 13,118 731 13,849

Pub Svc Admin 194,600 0.1671 3,729 3,729 208 3,937

Pub Svc Vets Svc 1,362,939 1.1706 26,117 26,117 1,455 27,572

Pub Svc Comm Cor 3,282,805 2.8196 62,906 62,906 3,504 66,410

Pub Svc MSU Ext 810,067 0.6958 15,523 15,523 865 16,388

Pub Svc Animal 1,661,278 1.4269 31,834 31,834 1,773 33,607

Pub Svc Med Exam 3,061,486 2.6295 58,665 58,665 3,268 61,933

C&ED Admin 360,477 0.3096 6,908 6,908 385 7,293

C&ED Dev & Plan 4,155,271 3.5690 79,625 79,625 4,435 84,060

Health 22,081,132 18.9654 423,124 423,124 23,567 446,691

Oakland Enhance 386,462 0.3319 7,406 7,406 412 7,818

JTPA Grants 695,279 0.5972 13,323 13,323 742 14,065

House Comm Dev 2,076,552 1.7835 39,792 39,792 2,216 42,008

Hum Svcs Grants 5,111,500 4.3903 97,948 97,948 5,456 103,404

Juvenile Maint 13,774,772 11.8311 263,956 263,956 14,702 278,658

Fire Record Mgmt 380,293 0.3266 7,287 7,287 406 7,693

Airport 1,773,878 1.5236 33,992 33,992 1,893 35,885

Fac & Operations 12,075,510 10.3716 231,395 231,395 12,888 244,283

Page 100





07/09/2012 10:16:42 AM



Activity - Administration


Info Tech Clemis 2,157,842 1.8534 41,349 41,349 2,303 43,652

Info Technology 12,104,582 10.3966 231,952 231,952 12,919 244,871

Radio Communicat 758,676 0.6516 14,538 14,538 810 15,348

Motor Pool 1,163,014 0.9989 22,286 22,286 1,241 23,527

Mailing & Copier 51,991 0.0447 996 996 55 1,051

Communication 457,478 0.3929 8,766 8,766 488 9,254

Bldg & Liab Ins 733,681 0.6302 14,059 14,059 783 14,842

Fringe Benefits 1,855,721 1.5939 35,560 35,560 1,981 37,541

SubTotal 116,428,112 100.0000 2,231,031 2,231,031 124,266 2,355,297

TOTAL 116,428,112 100.0000 2,231,031 2,231,031 124,266 2,355,297

Allocation Basis: Dollar amount of personnel expenses by department

Allocation Source: Annual Financial Statement

Page 101



Total



07/09/2012 10:16:44 AM


Administration



County Executive Auditing 12,442 12,442County Executive Corp Counsel 40,653 40,653Mgmt & Budget Admin 4,392 4,392Mgmt & Budget Purchasing 19,086 19,086Mgmt & Budget Fiscal Services 100,317 100,317Central Services Admin 4,277 4,277Central Services Support Svcs 20,640 20,640Facilities Management 17,933 17,933Human Resources 49,534 49,534M&B Equalization 152,458 152,458M&B Reimb. 43,855 43,855Hum Svc Admin 4,070 4,070Hum Svc Homeland 13,849 13,849Pub Svc Admin 3,937 3,937Pub Svc Vets Svc 27,572 27,572Pub Svc Comm Cor 66,410 66,410Pub Svc MSU Ext 16,388 16,388Pub Svc Animal 33,607 33,607Pub Svc Med Exam 61,933 61,933C&ED Admin 7,293 7,293C&ED Dev & Plan 84,060 84,060Health 446,691 446,691Oakland Enhance 7,818 7,818JTPA Grants 14,065 14,065House Comm Dev 42,008 42,008Hum Svcs Grants 103,404 103,404Juvenile Maint 278,658 278,658Fire Record Mgmt 7,693 7,693Airport 35,885 35,885Fac & Operations 244,283 244,283Info Tech Clemis 43,652 43,652Info Technology 244,871 244,871Radio Communicat 15,348 15,348

Page 102



Total



07/09/2012 10:16:44 AM


Administration



Motor Pool 23,527 23,527Mailing & Copier 1,051 1,051Communication 9,254 9,254Bldg & Liab Ins 14,842 14,842Fringe Benefits 37,541 37,541

Direct Billed 0 0

Total 2,355,297 2,355,297

Page 103



Oakland County, Michigan County Executive - Audit

Nature and Extent of Services


The County Executive Audit Division is responsible for reviewing the internal controls, which are necessary to

ensure the integrity of the financial system. This is accomplished through both the verification and appraisal of the

effectiveness of financial records, controls and operations, and the determination that management policies and

procedures are being followed. The cost of the Audit Division has been separated into the following activities based on

the number of total audit hours by audit type.

General Audits – this function identifies the cost of those audit activities that are general such as reviewing

County policies and procedures, attendance audits and assisting the outside auditors. In addition, the cost of the outside

auditor, which is included in the Board of Commissioners budget, has been added to this function. Costs have been

allocated based on the dollar amount of expenses by benefiting department.

Specific Audits / Bank Reconciliation’s – this function identifies costs associated with performing specific types

of audits and bank reconciliation’s that relate to specific departments. The basis of allocation is the number of hours

spent performing these services by benefiting department.







07/09/2012 10:16:45 AM


For Department County Executive Auditing


Expenditures Per Financial Statement: 705,856 705,856

Building Use Charge 4,523 4,523 County Executive Admin 11,786 656 12,442 County Executive Auditing 691 691 Mgmt & Budget Purchasing 222 222 Mgmt & Budget Fiscal Services 4,736 4,736 Central Services Support Svcs 1,429 1,429 Facilities Management 5,572 5,572 Human Resources 7,880 7,880 Treasurer 35 35


Annual County Audit 217,960


Total To Be Allocated: 940,125 21,221 961,346

Page 105



Total



07/09/2012 10:16:46 AM


General & Admin General Audits Audits/Bank Rec


Wages & Benefits

SALARIES & WAGES 378,337 0 188,790 189,547FRINGE BENEFITS 236,718 0 118,122 118,596


Supplies 3,537 0 1,765 1,772Contract Services 3,968 0 1,980 1,988Professional Serv 421 0 210 211Internal Charges 82,875 0 41,355 41,520

Departmental Totals

Total Expenditures 705,856 0 352,222 353,634

Deductions


Cost Adjustments

Annual County Audit 217,960 0 217,960 0

Functional Cost 923,816 0 570,182 353,634

Allocation Step 1

Inbound- All Others 16,309 0 8,139 8,1701st Allocation 940,125 0 578,321 361,804

Allocation Step 2

Inbound- All Others 21,221 0 10,590 10,6312nd Allocation 21,221 0 10,590 10,631


Total Allocated 961,346 0 588,911 372,435

Page 106

Schedule 5.3






07/09/2012 10:16:47 AM



Activity - General Audits


Non-Departmental 3,896 0.6597 3,815 3,815 3,815


County Executive Auditing 706 0.1195 691 691 691

County Executive Corp Counsel 2,259 0.3825 2,212 2,212 41 2,253

Mgmt & Budget Admin 235 0.0398 230 230 4 234

Mgmt & Budget Purchasing 1,125 0.1905 1,102 1,102 20 1,122

Mgmt & Budget Fiscal Services 6,350 1.0752 6,218 6,218 115 6,333

Central Services Admin 226 0.0383 221 221 4 225

Central Services Support Svcs 1,933 0.3273 1,893 1,893 35 1,928


Human Resources 3,740 0.6332 3,662 3,662 68 3,730

Treasurer 8,004 1.3552 7,837 7,837 145 7,982

Clerk Admin/Micrographics 1,575 0.2667 1,542 1,542 29 1,571

M&B Equalization 9,150 1.5492 8,960 8,960 166 9,126

M&B Reimb. 2,786 0.4717 2,728 2,728 51 2,779

Hum Svc Admin 2,547 0.4313 2,494 2,494 46 2,540

Hum Svc Homeland 1,450 0.2455 1,420 1,420 26 1,446

Pub Svc Admin 203 0.0344 199 199 4 203

Pub Svc Vets Svc 1,713 0.2900 1,677 1,677 31 1,708

Pub Svc Comm Cor 4,254 0.7203 4,165 4,165 77 4,242

Pub Svc MSU Ext 1,129 0.1912 1,106 1,106 20 1,126

Pub Svc Animal 2,667 0.4516 2,612 2,612 48 2,660

Pub Svc CC Prob 544 0.0921 533 533 10 543

Pub Svc Med Exam 4,621 0.7824 4,525 4,525 84 4,609

C&ED Admin 545 0.0923 534 534 10 544

C&ED Dev & Plan 6,098 1.0325 5,971 5,971 111 6,082

Clerk / ROD 8,116 1.3742 7,947 7,947 147 8,094

District Court 16,223 2.7468 15,885 15,885 295 16,180

Probate Court 6,070 1.0278 5,944 5,944 110 6,054

Family Court 30,792 5.2136 30,151 30,151 559 30,710

Page 107





07/09/2012 10:16:47 AM





Prosecuting Atty 17,113 2.8975 16,757 16,757 311 17,068

Sheriff Office 123,091 20.8412 120,528 120,528 2,238 122,766

BOC Bd of Comm 2,830 0.4792 2,771 2,771 51 2,822

BOC Library 1,394 0.2360 1,365 1,365 25 1,390

Water Res. Comm. 5,301 0.8975 5,191 5,191 96 5,287

Parks & Rec 20,061 3.3967 19,644 19,644 364 20,008

Friend of Court 15,368 2.6021 15,048 15,048 279 15,327

Health 29,268 4.9556 28,659 28,659 531 29,190

ROD Automation 662 0.1121 648 648 12 660

Oakland Enhance 531 0.0899 520 520 10 530

Water Res Co SRF 5,761 0.9754 5,641 5,641 105 5,746

Restricted Funds 46 0.0078 45 45 1 46

Social Welfare 1,225 0.2074 1,200 1,200 22 1,222

Multi Org Grants 2,996 0.5073 2,934 2,934 54 2,988

JTPA Grants 34,071 5.7688 33,362 33,362 619 33,981

LE Grants Misc 2,612 0.4423 2,558 2,558 47 2,605

LE Grants PA-CRP 2,468 0.4179 2,417 2,417 45 2,462

LE Grants CLEMIS 419 0.0709 410 410 8 418

LE Grants Rd Pat 846 0.1432 828 828 15 843

House Comm Dev 13,134 2.2238 12,861 12,861 238 13,099

Hum Svcs Grants 12,703 2.1508 12,439 12,439 231 12,670

Other Grants 4,278 0.7243 4,189 4,189 78 4,267

PSP & COPS Prog 960 0.1625 940 940 17 957

Judicial Grants 82 0.0139 80 80 1 81

Brownfield Init. 392 0.0664 384 384 7 391

Pollution Ctrl 7 0.0012 7 7 7

Juvenile Maint 35,994 6.0944 35,245 35,245 654 35,899

Co Vets Trust 208 0.0352 204 204 4 208

Waste Res. Mgmt 60 0.0102 59 59 1 60

MI Child 13 0.0022 13 13 13

Page 108





07/09/2012 10:16:47 AM





Water Res Co CPF 922 0.1561 903 903 17 920

Fire Record Mgmt 600 0.1016 588 588 11 599

Airport 5,476 0.9272 5,362 5,362 99 5,461

Drain Prop Funds 24,740 4.1889 24,225 24,225 449 24,674

Delq Tax Revolv 388 0.0657 380 380 7 387

Fac & Operations 23,533 3.9845 23,043 23,043 427 23,470

Info Tech Clemis 6,698 1.1341 6,559 6,559 122 6,681

Info Technology 30,002 5.0798 29,378 29,378 545 29,923

Drain Equipment 3,678 0.6227 3,601 3,601 67 3,668


Motor Pool 7,707 1.3049 7,547 7,547 140 7,687

Office Equipment 768 0.1300 752 752 14 766

Mailing & Copier 1,156 0.1957 1,132 1,132 21 1,153

Communication 3,362 0.5692 3,292 3,292 61 3,353

Bldg & Liab Ins 2,819 0.4773 2,760 2,760 51 2,811

Fringe Benefits 2,172 0.3678 2,127 2,127 39 2,166

Delq Per Prop Tx 953 0.1614 933 933 17 950

SubTotal 590,609 100.0000 578,321 578,321 10,590 588,911

TOTAL 590,609 100.0000 578,321 578,321 10,590 588,911

Allocation Basis: Dollar amount of expense by benefiting dept. (1,000)

Allocation Source: General ledger

Page 109





07/09/2012 10:16:48 AM



Activity - Audits/Bank Rec


Mgmt & Budget Fiscal Services 6.25 0.1134 410 410 12 422

Human Resources 265.75 4.8224 17,448 17,448 513 17,961

Treasurer 3,862.50 70.0903 253,589 253,589 7,451 261,040

Sheriff Office 247.25 4.4867 16,233 16,233 477 16,710

Health 1,129.00 20.4872 74,124 74,124 2,178 76,302

SubTotal 5,510.75 100.0000 361,804 361,804 10,631 372,435

TOTAL 5,510.75 100.0000 361,804 361,804 10,631 372,435

Allocation Basis: Number of hours by benefiting department

Allocation Source: Annual Audit Division Time Summary

Page 110



Total



07/09/2012 10:16:50 AM


Audits/Bank RecGeneral Audits



Non-Departmental 3,815 3,815 0County Executive Admin 2,667 2,667 0County Executive Auditing 691 691 0County Executive Corp Counsel 2,253 2,253 0Mgmt & Budget Admin 234 234 0Mgmt & Budget Purchasing 1,122 1,122 0Mgmt & Budget Fiscal Services 6,755 6,333 422Central Services Admin 225 225 0Central Services Support Svcs 1,928 1,928 0Facilities Management 1,051 1,051 0Human Resources 21,691 3,730 17,961Treasurer 269,022 7,982 261,040Clerk Admin/Micrographics 1,571 1,571 0M&B Equalization 9,126 9,126 0M&B Reimb. 2,779 2,779 0Hum Svc Admin 2,540 2,540 0Hum Svc Homeland 1,446 1,446 0Pub Svc Admin 203 203 0Pub Svc Vets Svc 1,708 1,708 0Pub Svc Comm Cor 4,242 4,242 0Pub Svc MSU Ext 1,126 1,126 0Pub Svc Animal 2,660 2,660 0Pub Svc CC Prob 543 543 0Pub Svc Med Exam 4,609 4,609 0C&ED Admin 544 544 0C&ED Dev & Plan 6,082 6,082 0Clerk / ROD 8,094 8,094 0District Court 16,180 16,180 0Probate Court 6,054 6,054 0Family Court 30,710 30,710 0Prosecuting Atty 17,068 17,068 0Sheriff Office 139,476 122,766 16,710BOC Bd of Comm 2,822 2,822 0

Page 111



Total



07/09/2012 10:16:50 AM





BOC Library 1,390 1,390 0Water Res. Comm. 5,287 5,287 0Parks & Rec 20,008 20,008 0Friend of Court 15,327 15,327 0Health 105,492 29,190 76,302ROD Automation 660 660 0Oakland Enhance 530 530 0Water Res Co SRF 5,746 5,746 0Restricted Funds 46 46 0Social Welfare 1,222 1,222 0Multi Org Grants 2,988 2,988 0JTPA Grants 33,981 33,981 0LE Grants Misc 2,605 2,605 0LE Grants PA-CRP 2,462 2,462 0LE Grants CLEMIS 418 418 0LE Grants Rd Pat 843 843 0House Comm Dev 13,099 13,099 0Hum Svcs Grants 12,670 12,670 0Other Grants 4,267 4,267 0PSP & COPS Prog 957 957 0Judicial Grants 81 81 0Brownfield Init. 391 391 0Pollution Ctrl 7 7 0Juvenile Maint 35,899 35,899 0Co Vets Trust 208 208 0Waste Res. Mgmt 60 60 0MI Child 13 13 0Water Res Co CPF 920 920 0Fire Record Mgmt 599 599 0Airport 5,461 5,461 0Drain Prop Funds 24,674 24,674 0Delq Tax Revolv 387 387 0Fac & Operations 23,470 23,470 0

Page 112



Total



07/09/2012 10:16:50 AM





Info Tech Clemis 6,681 6,681 0Info Technology 29,923 29,923 0Drain Equipment 3,668 3,668 0Radio Communicat 8,983 8,983 0Motor Pool 7,687 7,687 0Office Equipment 766 766 0Mailing & Copier 1,153 1,153 0Communication 3,353 3,353 0Bldg & Liab Ins 2,811 2,811 0Fringe Benefits 2,166 2,166 0Delq Per Prop Tx 950 950 0

Direct Billed 0 0 0

Total 961,346 588,911 372,435

Page 113




Corporation Counsel Nature and Extent of Services


The Corporation Counsel Division is responsible for representing the County in all civil matters. Responsibilities

include providing advice on business and legal matters and rendering opinions on the legality of actions or their

interpretation. The cost of this division has been separated into the following activities.

Civil counsel – this function identifies the cost of providing general civil counsel for several County departments.

The basis of allocation is the percentage of effort based on number of cases handled by benefiting department.

Administration – separate functions have been identified to account for the cost of providing administrative

support to counsel staff included directly in the Building Liability fund. These costs have been allocated directly to the

benefiting fund.

This department receives allocations from other service departments. The allocations received are, in turn, re-

allocated to recipient departments according to the initial distribution established for this service department. This





07/09/2012 10:16:51 AM


For Department County Executive Corp Counsel



Building Use Charge 9,778 9,778 County Executive Admin 38,508 2,145 40,653 County Executive Auditing 2,212 41 2,253 County Executive Corp Counsel 65,273 65,273 Mgmt & Budget Purchasing 1,804 1,804 Mgmt & Budget Fiscal Services 14,731 14,731 Central Services Support Svcs 13,773 13,773 Facilities Management 16,684 16,684 Human Resources 25,745 25,745 Treasurer 80 80



Page 115



Total



07/09/2012 10:16:52 AM


General & Admin Civil Counsel Bldg Liab


Wages & Benefits

SALARIES & WAGES 1,321,557 136,156 1,185,401 0FRINGE BENEFITS 688,027 70,867 617,160 0


Supplies 6,934 714 6,220 0Contract Services 31,704 3,266 28,438 0Internal Charges 210,469 21,678 188,791 0

Departmental Totals

Total Expenditures 2,258,691 232,681 2,026,010 0

Deductions


Functional Cost 2,258,691 232,681 2,026,010 0

Allocation Step 1

Inbound- All Others 50,498 5,203 45,295 0Reallocate Admin Costs ( 237,884) 218,829 19,0551st Allocation 2,309,189 0 2,290,134 19,055

Allocation Step 2

Inbound- All Others 140,276 14,452 125,824 0Reallocate Admin Costs ( 14,452) 13,294 1,1582nd Allocation 140,276 0 139,118 1,158


Total Allocated 2,449,465 0 2,429,252 20,213

Page 116

Schedule 6.3






07/09/2012 10:16:53 AM



Activity - Civil Counsel


County Executive Admin 32 2.6059 59,678 59,678 59,678

County Executive Corp Counsel 35 2.8502 65,273 65,273 65,273

Mgmt & Budget Admin 5 0.4072 9,325 9,325 599 9,924

Mgmt & Budget Purchasing 45 3.6645 83,922 83,922 5,392 89,314

Mgmt & Budget Fiscal Services 16 1.3029 29,839 29,839 1,917 31,756

Central Services Support Svcs 2 0.1629 3,730 3,730 240 3,970

Facilities Management 35 2.8502 65,273 65,273 4,194 69,467

Human Resources 38 3.0945 70,867 70,867 4,553 75,420

Treasurer 23 1.8730 42,893 42,893 2,756 45,649

M&B Equalization 32 2.6059 59,678 59,678 3,834 63,512

M&B Reimb. 56 4.5603 104,436 104,436 6,710 111,146

Hum Svc Admin 2 0.1629 3,730 3,730 240 3,970

Hum Svc Homeland 29 2.3616 54,083 54,083 3,475 57,558

Pub Svc Vets Svc 1 0.0814 1,865 1,865 120 1,985

Pub Svc Comm Cor 4 0.3257 7,460 7,460 479 7,939

Pub Svc MSU Ext 2 0.1629 3,730 3,730 240 3,970

Pub Svc Animal 23 1.8730 42,893 42,893 2,756 45,649

Pub Svc Med Exam 15 1.2215 27,974 27,974 1,797 29,771

C&ED Dev & Plan 55 4.4788 102,571 102,571 6,590 109,161

Clerk / ROD 124 10.0977 231,251 231,251 14,858 246,109

District Court 19 1.5472 35,434 35,434 2,277 37,711

Probate Court 30 2.4430 55,948 55,948 3,595 59,543

Family Court 17 1.3844 31,704 31,704 2,037 33,741

Prosecuting Atty 13 1.0586 24,244 24,244 1,558 25,802

Sheriff Office 204 16.6120 380,446 380,446 24,446 404,892

BOC Bd of Comm 30 2.4430 55,948 55,948 3,595 59,543

BOC Library 2 0.1629 3,730 3,730 240 3,970

Water Res. Comm. 22 1.7915 41,028 41,028 2,636 43,664

Parks & Rec 61 4.9674 113,761 113,761 7,309 121,070

Friend of Court 12 0.9772 22,379 22,379 1,438 23,817

Page 117





07/09/2012 10:16:53 AM



Activity - Civil Counsel


Health 80 6.5147 149,194 149,194 9,586 158,780

Juvenile Maint 25 2.0358 46,623 46,623 2,996 49,619

Airport 9 0.7329 16,784 16,784 1,078 17,862

Info Technology 96 7.8176 179,033 179,033 11,503 190,536

Bldg & Liab Ins 8 0.6515 14,919 14,919 959 15,878

Fringe Benefits 26 2.1173 48,488 48,488 3,115 51,603

SubTotal 1,228 100.0000 2,290,134 2,290,134 139,118 2,429,252

TOTAL 1,228 100.0000 2,290,134 2,290,134 139,118 2,429,252

Allocation Basis: Number of cases by department

Allocation Source: Annual file summary

Page 118





07/09/2012 10:16:55 AM



Activity - Bldg Liab


Bldg & Liab Ins 100 100.0000 19,055 19,055 1,158 20,213

SubTotal 100 100.0000 19,055 19,055 1,158 20,213

TOTAL 100 100.0000 19,055 19,055 1,158 20,213

Allocation Basis: Direct allocation to the liability fund

Allocation Source: Corporation Counsel

Page 119



Total



07/09/2012 10:16:56 AM


Bldg LiabCivil Counsel



County Executive Admin 59,678 59,678 0County Executive Corp Counsel 65,273 65,273 0Mgmt & Budget Admin 9,924 9,924 0Mgmt & Budget Purchasing 89,314 89,314 0Mgmt & Budget Fiscal Services 31,756 31,756 0Central Services Support Svcs 3,970 3,970 0Facilities Management 69,467 69,467 0Human Resources 75,420 75,420 0Treasurer 45,649 45,649 0M&B Equalization 63,512 63,512 0M&B Reimb. 111,146 111,146 0Hum Svc Admin 3,970 3,970 0Hum Svc Homeland 57,558 57,558 0Pub Svc Vets Svc 1,985 1,985 0Pub Svc Comm Cor 7,939 7,939 0Pub Svc MSU Ext 3,970 3,970 0Pub Svc Animal 45,649 45,649 0Pub Svc Med Exam 29,771 29,771 0C&ED Dev & Plan 109,161 109,161 0Clerk / ROD 246,109 246,109 0District Court 37,711 37,711 0Probate Court 59,543 59,543 0Family Court 33,741 33,741 0Prosecuting Atty 25,802 25,802 0Sheriff Office 404,892 404,892 0BOC Bd of Comm 59,543 59,543 0BOC Library 3,970 3,970 0Water Res. Comm. 43,664 43,664 0Parks & Rec 121,070 121,070 0Friend of Court 23,817 23,817 0Health 158,780 158,780 0Juvenile Maint 49,619 49,619 0Airport 17,862 17,862 0

Page 120



Total



07/09/2012 10:16:56 AM


Bldg LiabCivil Counsel



Info Technology 190,536 190,536 0Bldg & Liab Ins 36,091 15,878 20,213Fringe Benefits 51,603 51,603 0

Direct Billed 0 0 0

Total 2,449,465 2,429,252 20,213

Page 121




Management & Budget Administration Nature and Extent of Services


The Management & Budget Administration division is responsible for providing supervision and management of all

activities performed by the Purchasing Division, Fiscal Services, Reimbursement and Equalization. The basis of

allocation is the dollar amount of employee expenses by supervised division.







07/09/2012 10:16:57 AM


For Department Mgmt & Budget Admin



Building Use Charge 13,858 13,858 Equipment Use Charge 3,421 3,421 County Executive Admin 4,160 232 4,392 County Executive Auditing 230 4 234 County Executive Corp Counsel 9,325 599 9,924 Mgmt & Budget Purchasing ( 9) ( 9) Mgmt & Budget Fiscal Services 1,775 1,775 Central Services Support Svcs 4,699 4,699 Facilities Management 1,919 1,919 Human Resources 2,781 2,781 Treasurer 22 22



Page 123



Total



07/09/2012 10:16:58 AM


General & Admin Budget Admin


Wages & Benefits

SALARIES & WAGES 135,732 0 135,732FRINGE BENEFITS 81,341 0 81,341


Contract Services 3,803 0 3,803Internal Charges 13,711 0 13,711

Departmental Totals

Total Expenditures 234,587 0 234,587

Deductions



Allocation Step 1

Inbound- All Others 30,994 0 30,9941st Allocation 265,581 0 265,581

Allocation Step 2

Inbound- All Others 12,022 0 12,0222nd Allocation 12,022 0 12,022

Total For 0060 Mgmt & Budget


Page 124

Schedule 7.3






07/09/2012 10:17:00 AM



Activity - Budget Admin


Mgmt & Budget Purchasing 646,489 6.4254 17,065 17,065 772 17,837

Mgmt & Budget Fiscal Services 3,494,934 34.7357 92,251 92,251 4,176 96,427

M&B Equalization 4,555,316 45.2746 120,241 120,241 5,443 125,684

M&B Reimb. 1,364,775 13.5643 36,024 36,024 1,631 37,655

SubTotal 10,061,514 100.0000 265,581 265,581 12,022 277,603

TOTAL 10,061,514 100.0000 265,581 265,581 12,022 277,603

Allocation Basis: Personnel expenses by benefiting division

Allocation Source: Employee Earnings Distribution Report

Page 125



Total



07/09/2012 10:17:01 AM


Budget Admin



Mgmt & Budget Purchasing 17,837 17,837Mgmt & Budget Fiscal Services 96,427 96,427M&B Equalization 125,684 125,684M&B Reimb. 37,655 37,655

Direct Billed 0 0

Total 277,603 277,603

Page 126




Purchasing Nature and Extent of Services


The Purchasing Division was established as a clearinghouse to provide goods and services to various County

departments through its centralized procurement and stores activities. The Division provides timely, effective, and

efficient service to using agencies and to vendors doing business with Oakland County. The costs of this department

have been allocated to the following activities.

Purchasing General – this function accounts for the time associated with performing purchasing activities for all

County departments with the exception of Information Technology funds. The cost of this department has been allocated

based on the number of purchase orders recorded for each department.

Purchasing I.T - because the employees responsible for performing the purchasing for I.T. related items are

dedicated to providing purchasing services for I.T. funds only, the cost of providing this service has been isolated into a

separate cost pool and allocated exclusively to the benefiting group of funds. The basis of allocation is the number of

purchase orders recorded for each I.T. related department.

Purchasing Administration – This activity distributes a share of Purchasing administration to programs in which

the wages of the purchasing agent is charged directly to the program.

Rebates – this activity distributes a rebate provided to Purchasing from vendors based on the amount of supplies

purchased. The basis of allocation is the dollar amount of direct billed supplies by department.


Purchasing Nature and Extent of Services








07/09/2012 10:17:02 AM


For Department Mgmt & Budget Purchasing



Building Use Charge 99,757 99,757 Equipment Use Charge 1,058 1,058 County Executive Admin 18,079 1,007 19,086 County Executive Auditing 1,102 20 1,122 County Executive Corp Counsel 83,922 5,392 89,314 Mgmt & Budget Admin 17,065 772 17,837 Mgmt & Budget Purchasing 417 417 Mgmt & Budget Fiscal Services 7,398 7,398 Central Services Support Svcs 6,014 6,014 Facilities Management 13,815 13,815 Human Resources 12,087 12,087 Treasurer 53 53


Misc Reimbursement ( 230,246)

Total Departmental Cost Adjustments: ( 230,246) ( 230,246)


Page 128



Total



07/09/2012 10:17:04 AM


General & Admin Purch General Purch I.T.


Purch Admin

Wages & Benefits

SALARIES & WAGES 590,382 104,503 436,700 49,179 0FRINGE BENEFITS 353,107 62,500 261,193 29,414 0


Supplies 4,487 794 3,319 374 0Contract Services 3,597 637 2,660 300 0Bldg Space Costs 97,650 18,856 78,794 0 0Internal Charges 75,886 13,432 56,133 6,321 0

Departmental Totals

Total Expenditures 1,125,109 200,722 838,799 85,588 0

Deductions


Cost Adjustments

Misc Reimbursement ( 230,246) 0 ( 6,010) 0 0

Functional Cost 894,863 200,722 832,789 85,588 0

Allocation Step 1

Inbound- 0010 Building Use Charge: EOB 41 99,757 19,263 80,494 0 0Inbound- 0060 Mgmt & Budget Admin 17,065 17,065 0 0 0Inbound- All Others 104,161 18,437 77,047 8,677 0Reallocate Admin Costs ( 255,487) 212,693 23,965 18,8291st Allocation 1,115,846 0 1,203,023 118,230 18,829

Allocation Step 2

Inbound- 0060 Mgmt & Budget Admin 772 772 0 0 0Inbound- All Others 46,203 8,178 34,176 3,849 0Reallocate Admin Costs ( 8,950) 7,450 840 6602nd Allocation 46,975 0 41,626 4,689 660

Page 129

Schedule 8.3




Total



07/09/2012 10:17:04 AM


General & Admin Purch General Purch I.T.


Purch Admin


Total Allocated 1,162,821 0 1,244,649 122,919 19,489

Page 130

Schedule 8.3



OfficeMax



07/09/2012 10:17:04 AM


PCARD


Wages & Benefits

SALARIES & WAGES 0 0FRINGE BENEFITS 0 0


Supplies 0 0Contract Services 0 0Bldg Space Costs 0 0Internal Charges 0 0

Departmental Totals

Total Expenditures 0 0

Deductions

Total Deductions 0 0

Cost Adjustments

Misc Reimbursement ( 194,708) ( 29,528)

Functional Cost ( 194,708) ( 29,528)

Allocation Step 1

Inbound- 0010 Building Use Charge: EOB 41 0 0Inbound- 0060 Mgmt & Budget Admin 0 0Inbound- All Others 0 0Reallocate Admin Costs 0 01st Allocation ( 194,708) ( 29,528)

Allocation Step 2

Inbound- 0060 Mgmt & Budget Admin 0 0Inbound- All Others 0 0Reallocate Admin Costs 0 02nd Allocation 0 0

Page 131

Schedule 8.3



OfficeMax



07/09/2012 10:17:04 AM


PCARD



Total Allocated ( 194,708) ( 29,528)

Page 132

Schedule 8.3





07/09/2012 10:17:05 AM



Activity - Purch General


Non-Departmental 28 0.1200 1,443 1,443 1,443




Mgmt & Budget Purchasing 16 0.0685 825 825 825

Mgmt & Budget Fiscal Services 39 0.1671 2,010 2,010 70 2,080


Facilities Management 76 0.3256 3,917 3,917 137 4,054

Human Resources 204 0.8740 10,514 10,514 367 10,881

Treasurer 96 0.4113 4,948 4,948 173 5,121

Clerk Admin/Micrographics 67 0.2870 3,453 3,453 120 3,573

M&B Equalization 50 0.2142 2,577 2,577 90 2,667

M&B Reimb. 88 0.3770 4,536 4,536 158 4,694

Hum Svc Admin 16 0.0685 825 825 29 854

Hum Svc Homeland 50 0.2142 2,577 2,577 90 2,667

Pub Svc Admin 17 0.0728 876 876 31 907

Pub Svc Vets Svc 35 0.1500 1,804 1,804 63 1,867

Pub Svc Comm Cor 64 0.2742 3,299 3,299 115 3,414

Pub Svc MSU Ext 63 0.2699 3,247 3,247 113 3,360

Pub Svc Animal 243 1.0411 12,525 12,525 437 12,962

Pub Svc CC Prob 45 0.1928 2,319 2,319 81 2,400

Pub Svc Med Exam 348 1.4909 17,936 17,936 626 18,562

C&ED Admin 1 0.0043 52 52 2 54

C&ED Dev & Plan 158 0.6769 8,144 8,144 284 8,428

Clerk / ROD 242 1.0368 12,473 12,473 435 12,908

District Court 633 2.7120 32,626 32,626 1,138 33,764

Probate Court 167 0.7155 8,607 8,607 300 8,907

Family Court 684 2.9305 35,254 35,254 1,230 36,484

Prosecuting Atty 211 0.9040 10,875 10,875 379 11,254

Sheriff Office 2,282 9.7768 117,617 117,617 4,103 121,720

Page 133





07/09/2012 10:17:05 AM





BOC Bd of Comm 48 0.2056 2,474 2,474 86 2,560

BOC Library 29 0.1242 1,495 1,495 52 1,547

Water Res. Comm. 143 0.6127 7,370 7,370 257 7,627

Parks & Rec 1,950 8.3544 100,505 100,505 3,506 104,011

Friend of Court 101 0.4327 5,206 5,206 182 5,388

Health 1,273 5.4539 65,612 65,612 2,289 67,901

Oakland Enhance 20 0.0857 1,031 1,031 36 1,067

Water Res Co SRF 439 1.8808 22,627 22,627 789 23,416

Restricted Funds 45 0.1928 2,319 2,319 81 2,400

Multi Org Grants 120 0.5141 6,185 6,185 216 6,401

JTPA Grants 8 0.0343 412 412 14 426

LE Grants Misc 13 0.0557 670 670 23 693

LE Grants PA-CRP 108 0.4627 5,566 5,566 194 5,760

LE Grants CLEMIS 4 0.0171 206 206 7 213

House Comm Dev 453 1.9408 23,348 23,348 814 24,162

Hum Svcs Grants 885 3.7916 45,614 45,614 1,591 47,205

Other Grants 60 0.2571 3,092 3,092 108 3,200

PSP & COPS Prog 34 0.1457 1,752 1,752 61 1,813

Judicial Grants 41 0.1757 2,113 2,113 74 2,187

Brownfield Init. 38 0.1628 1,959 1,959 68 2,027

Juvenile Maint 1,320 5.6553 68,034 68,034 2,373 70,407

CCIRF 3 0.0129 155 155 5 160

MI Child 7 0.0300 361 361 13 374

Proj Work Orders 349 1.4952 17,988 17,988 627 18,615

Work Rel & Adm 180 0.7712 9,277 9,277 324 9,601

Water Res Co CPF 151 0.6469 7,783 7,783 271 8,054

Fire Record Mgmt 2 0.0086 103 103 4 107

Airport 366 1.5681 18,864 18,864 658 19,522

Drain Prop Funds 3,344 14.3265 172,354 172,354 6,010 178,364

Fac & Operations 3,087 13.2257 159,108 159,108 5,550 164,658

Page 134





07/09/2012 10:17:05 AM





Drain Equipment 269 1.1525 13,865 13,865 484 14,349

Radio Communicat 26 0.1114 1,340 1,340 47 1,387

Motor Pool 1,665 7.1334 85,816 85,816 2,993 88,809

Office Equipment 74 0.3170 3,814 3,814 133 3,947

Mailing & Copier 104 0.4456 5,360 5,360 187 5,547

Bldg & Liab Ins 124 0.5313 6,391 6,391 223 6,614

Fringe Benefits 253 1.0839 13,040 13,040 455 13,495

Others 21 0.0900 1,082 1,082 38 1,120

SubTotal 23,341 100.0000 1,203,023 1,203,023 41,626 1,244,649

TOTAL 23,341 100.0000 1,203,023 1,203,023 41,626 1,244,649

Allocation Basis: Number of purchase orders by benefiting department

Allocation Source: Purchase order summary

Page 135





07/09/2012 10:17:06 AM



Activity - Purch I.T.


ROD Automation 30 1.9595 2,317 2,317 92 2,409

Info Tech Clemis 122 7.9686 9,421 9,421 374 9,795

Info Technology 935 61.0713 72,204 72,204 2,863 75,067

Radio Communicat 191 12.4755 14,750 14,750 585 15,335

Communication 253 16.5251 19,538 19,538 775 20,313

SubTotal 1,531 100.0000 118,230 118,230 4,689 122,919

TOTAL 1,531 100.0000 118,230 118,230 4,689 122,919

Allocation Basis: Number of purchase orders by benefiting department

Allocation Source: Purchase order summary

Page 136





07/09/2012 10:17:08 AM



Activity - Purch Admin


Other Grants 100 100.0000 18,829 18,829 660 19,489

SubTotal 100 100.0000 18,829 18,829 660 19,489

TOTAL 100 100.0000 18,829 18,829 660 19,489

Allocation Basis: Direct allocation to Other Grants

Allocation Source: Purchasing Department

Page 137





07/09/2012 10:17:09 AM



Activity - OfficeMax


County Executive Admin 16,003 1.2602 -2,454 -2,454 -2,454

County Executive Auditing 3,494 0.2752 -536 -536 -536

County Executive Corp Counsel 4,138 0.3259 -634 -634 -634

Mgmt & Budget Purchasing 2,519 0.1984 -386 -386 -386

Mgmt & Budget Fiscal Services 13,207 1.0401 -2,025 -2,025 -2,025

Central Services Support Svcs 14,696 1.1573 -2,253 -2,253 -2,253

Facilities Management 1,308 0.1030 -201 -201 -201

Human Resources 12,810 1.0088 -1,964 -1,964 -1,964

Treasurer 29,792 2.3461 -4,568 -4,568 -4,568

Clerk Admin/Micrographics 11,497 0.9054 -1,763 -1,763 -1,763

M&B Equalization 45,782 3.6053 -7,020 -7,020 -7,020

M&B Reimb. 6,493 0.5113 -996 -996 -996

Hum Svc Admin 750 0.0591 -115 -115 -115

Hum Svc Homeland 7,459 0.5874 -1,144 -1,144 -1,144

Pub Svc Admin 270 0.0213 -41 -41 -41

Pub Svc Vets Svc 7,143 0.5625 -1,095 -1,095 -1,095

Pub Svc Comm Cor 17,067 1.3440 -2,617 -2,617 -2,617

Pub Svc MSU Ext 11,141 0.8774 -1,708 -1,708 -1,708

Pub Svc Animal 4,191 0.3300 -643 -643 -643

Pub Svc CC Prob 28,869 2.2734 -4,427 -4,427 -4,427

Pub Svc Med Exam 9,628 0.7582 -1,476 -1,476 -1,476

C&ED Admin 507 0.0399 -78 -78 -78

C&ED Dev & Plan 16,575 1.3053 -2,541 -2,541 -2,541

Clerk / ROD 93,469 7.3607 -14,332 -14,332 -14,332

District Court 124,823 9.8298 -19,139 -19,139 -19,139

Probate Court 28,179 2.2191 -4,321 -4,321 -4,321

Family Court 117,392 9.2446 -18,000 -18,000 -18,000

Prosecuting Atty 69,682 5.4875 -10,685 -10,685 -10,685

Sheriff Office 170,331 13.4138 -26,117 -26,117 -26,117

BOC Bd of Comm 4,562 0.3593 -700 -700 -700

Page 138





07/09/2012 10:17:09 AM





BOC Library 7,231 0.5694 -1,109 -1,109 -1,109

Water Res. Comm. 14,511 1.1427 -2,225 -2,225 -2,225

Parks & Rec 79,976 6.2981 -12,263 -12,263 -12,263

Friend of Court 30,696 2.4173 -4,707 -4,707 -4,707

Health 83,599 6.5834 -12,818 -12,818 -12,818

Restricted Funds 1,616 0.1273 -248 -248 -248

Multi Org Grants 997 0.0785 -153 -153 -153

JTPA Grants 5,232 0.4120 -802 -802 -802

LE Grants PA-CRP 11,258 0.8866 -1,726 -1,726 -1,726

House Comm Dev 7,893 0.6216 -1,210 -1,210 -1,210

Hum Svcs Grants 39,584 3.1172 -6,070 -6,070 -6,070

Other Grants 32 0.0025 -5 -5 -5

Judicial Grants 2,276 0.1792 -349 -349 -349

Juvenile Maint 31,827 2.5064 -4,880 -4,880 -4,880

Co Vets Trust 288 0.0227 -44 -44 -44

Proj Work Orders 28 0.0022 -4 -4 -4

Fire Record Mgmt 4 0.0003 -1 -1 -1

Airport 2,259 0.1779 -346 -346 -346

Drain Prop Funds 13,563 1.0681 -2,080 -2,080 -2,080

Fac & Operations 25,767 2.0292 -3,951 -3,951 -3,951

Info Tech Clemis 926 0.0729 -142 -142 -142

Info Technology 7,147 0.5628 -1,096 -1,096 -1,096

Drain Equipment 12,776 1.0061 -1,959 -1,959 -1,959

Radio Communicat 4,879 0.3842 -748 -748 -748

Motor Pool 1,123 0.0884 -172 -172 -172

Mailing & Copier 326 0.0257 -50 -50 -50

Bldg & Liab Ins 3,510 0.2764 -538 -538 -538

Fringe Benefits 5,998 0.4723 -920 -920 -920

Retirement 740 0.0583 -113 -113 -113

SubTotal 1,269,839 100.0000 -194,708 -194,708 -194,708

Page 139





07/09/2012 10:17:09 AM




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

TOTAL 1,269,839 100.0000 -194,708 -194,708 -194,708

Allocation Basis: Dollar amount of supply charges by department

Allocation Source: Annual supply chargeback summary

Page 140





07/09/2012 10:17:11 AM



Activity - PCARD


Non-Departmental 28,665 0.5439 -161 -161 -161

County Executive Admin 16,408 0.3113 -92 -92 -92

County Executive Auditing 2,643 0.0501 -15 -15 -15

County Executive Corp Counsel 15,623 0.2964 -88 -88 -88

Mgmt & Budget Admin 1,651 0.0313 -9 -9 -9

Mgmt & Budget Purchasing 4,012 0.0761 -22 -22 -22

Mgmt & Budget Fiscal Services 30,526 0.5792 -171 -171 -171

Central Services Admin 175 0.0033 -1 -1 -1

Central Services Support Svcs 5,829 0.1106 -33 -33 -33

Facilities Management 2,950 0.0560 -17 -17 -17

Human Resources 62,904 1.1935 -352 -352 -352

Treasurer 23,028 0.4369 -129 -129 -129

Clerk Admin/Micrographics 14,148 0.2684 -79 -79 -79

M&B Equalization 75,113 1.4252 -421 -421 -421

M&B Reimb. 16,732 0.3175 -94 -94 -94

Hum Svc Admin 952 0.0181 -5 -5 -5

Hum Svc Homeland 34,894 0.6621 -195 -195 -195

Pub Svc Admin 1,006 0.0191 -6 -6 -6

Pub Svc Vets Svc 9,346 0.1773 -52 -52 -52

Pub Svc Comm Cor 23,532 0.4465 -132 -132 -132

Pub Svc MSU Ext 10,096 0.1916 -57 -57 -57

Pub Svc Animal 38,993 0.7398 -218 -218 -218

Pub Svc CC Prob 10,445 0.1982 -59 -59 -59

Pub Svc Med Exam 34,587 0.6562 -194 -194 -194

C&ED Admin 8,521 0.1617 -48 -48 -48

C&ED Dev & Plan 164,107 3.1137 -919 -919 -919

Clerk / ROD 29,442 0.5586 -165 -165 -165

District Court 85,910 1.6300 -481 -481 -481

Probate Court 28,417 0.5392 -159 -159 -159

Family Court 205,848 3.9057 -1,153 -1,153 -1,153

Page 141





07/09/2012 10:17:11 AM



Activity - PCARD


Prosecuting Atty 172,383 3.2708 -966 -966 -966

Sheriff Office 651,397 12.3595 -3,650 -3,650 -3,650

BOC Bd of Comm 17,468 0.3314 -98 -98 -98

BOC Library 207,416 3.9355 -1,162 -1,162 -1,162

Water Res. Comm. 37,712 0.7155 -211 -211 -211

Parks & Rec 937,840 17.7945 -5,255 -5,255 -5,255

Friend of Court 57,448 1.0900 -322 -322 -322

Health 139,960 2.6556 -784 -784 -784

ROD Automation 2,547 0.0483 -14 -14 -14

Oakland Enhance 35,913 0.6814 -201 -201 -201

Prop Tax Forfeit 5,414 0.1027 -30 -30 -30

Water Res Co SRF 47,431 0.8999 -266 -266 -266

Restricted Funds 27,717 0.5259 -155 -155 -155

Multi Org Grants 23,319 0.4425 -131 -131 -131

JTPA Grants 695 0.0132 -4 -4 -4

LE Grants Misc 85,063 1.6140 -477 -477 -477

LE Grants PA-CRP 20,569 0.3903 -115 -115 -115

House Comm Dev 10,513 0.1995 -59 -59 -59

Hum Svcs Grants 63,575 1.2063 -356 -356 -356

Other Grants 15,108 0.2867 -85 -85 -85

PSP & COPS Prog 801 0.0152 -4 -4 -4

Judicial Grants 8,837 0.1677 -50 -50 -50

Juvenile Maint 103,784 1.9692 -581 -581 -581

Proj Work Orders 45,086 0.8555 -253 -253 -253

Work Rel & Adm 38,062 0.7222 -213 -213 -213

Water Res Co CPF 303 0.0057 -2 -2 -2

Airport 92,710 1.7591 -519 -519 -519

Drain Prop Funds 516,566 9.8012 -2,894 -2,894 -2,894

Fac & Operations 411,006 7.7984 -2,303 -2,303 -2,303

Info Tech Clemis 29,243 0.5549 -164 -164 -164

Page 142





07/09/2012 10:17:11 AM



Activity - PCARD


Info Technology 97,780 1.8553 -548 -548 -548

Drain Equipment 139,850 2.6535 -784 -784 -784

Radio Communicat 56,789 1.0775 -318 -318 -318

Motor Pool 11,309 0.2146 -63 -63 -63

Communication 8,654 0.1642 -48 -48 -48

Bldg & Liab Ins 1,665 0.0316 -9 -9 -9

Fringe Benefits 153,584 2.9141 -860 -860 -860

Delq Per Prop Tx 170 0.0032 -1 -1 -1

Retirement 4,498 0.0853 -25 -25 -25

Economic Develop 3,711 0.0704 -21 -21 -21

Others 12 0.0002

SubTotal 5,270,411 100.0000 -29,528 -29,528 -29,528

TOTAL 5,270,411 100.0000 -29,528 -29,528 -29,528

Allocation Basis: Dollar amount of PCARD purchases by department

Allocation Source: PCARD purchase report

Page 143



Total



07/09/2012 10:17:13 AM


OfficeMaxPurch AdminPurch I.T.Purch General


Receiving Department PCARD

Non-Departmental 1,282 1,443 0 0 0 ( 161)County Executive Admin 1,526 4,072 0 0 ( 2,454) ( 92)County Executive Auditing 222 773 0 0 ( 536) ( 15)County Executive Corp Counsel 1,804 2,526 0 0 ( 634) ( 88)Mgmt & Budget Admin ( 9) 0 0 0 0 ( 9)Mgmt & Budget Purchasing 417 825 0 0 ( 386) ( 22)Mgmt & Budget Fiscal Services ( 116) 2,080 0 0 ( 2,025) ( 171)Central Services Admin ( 1) 0 0 0 0 ( 1)Central Services Support Svcs 4,008 6,294 0 0 ( 2,253) ( 33)Facilities Management 3,836 4,054 0 0 ( 201) ( 17)Human Resources 8,565 10,881 0 0 ( 1,964) ( 352)Treasurer 424 5,121 0 0 ( 4,568) ( 129)Clerk Admin/Micrographics 1,731 3,573 0 0 ( 1,763) ( 79)M&B Equalization ( 4,774) 2,667 0 0 ( 7,020) ( 421)M&B Reimb. 3,604 4,694 0 0 ( 996) ( 94)Hum Svc Admin 734 854 0 0 ( 115) ( 5)Hum Svc Homeland 1,328 2,667 0 0 ( 1,144) ( 195)Pub Svc Admin 860 907 0 0 ( 41) ( 6)Pub Svc Vets Svc 720 1,867 0 0 ( 1,095) ( 52)Pub Svc Comm Cor 665 3,414 0 0 ( 2,617) ( 132)Pub Svc MSU Ext 1,595 3,360 0 0 ( 1,708) ( 57)Pub Svc Animal 12,101 12,962 0 0 ( 643) ( 218)Pub Svc CC Prob ( 2,086) 2,400 0 0 ( 4,427) ( 59)Pub Svc Med Exam 16,892 18,562 0 0 ( 1,476) ( 194)C&ED Admin ( 72) 54 0 0 ( 78) ( 48)C&ED Dev & Plan 4,968 8,428 0 0 ( 2,541) ( 919)Clerk / ROD ( 1,589) 12,908 0 0 ( 14,332) ( 165)District Court 14,144 33,764 0 0 ( 19,139) ( 481)Probate Court 4,427 8,907 0 0 ( 4,321) ( 159)Family Court 17,331 36,484 0 0 ( 18,000) ( 1,153)Prosecuting Atty ( 397) 11,254 0 0 ( 10,685) ( 966)Sheriff Office 91,953 121,720 0 0 ( 26,117) ( 3,650)BOC Bd of Comm 1,762 2,560 0 0 ( 700) ( 98)

Page 144



Total



07/09/2012 10:17:13 AM





BOC Library ( 724) 1,547 0 0 ( 1,109) ( 1,162)Water Res. Comm. 5,191 7,627 0 0 ( 2,225) ( 211)Parks & Rec 86,493 104,011 0 0 ( 12,263) ( 5,255)Friend of Court 359 5,388 0 0 ( 4,707) ( 322)Health 54,299 67,901 0 0 ( 12,818) ( 784)ROD Automation 2,395 0 2,409 0 0 ( 14)Oakland Enhance 866 1,067 0 0 0 ( 201)Prop Tax Forfeit ( 30) 0 0 0 0 ( 30)Water Res Co SRF 23,150 23,416 0 0 0 ( 266)Restricted Funds 1,997 2,400 0 0 ( 248) ( 155)Multi Org Grants 6,117 6,401 0 0 ( 153) ( 131)JTPA Grants ( 380) 426 0 0 ( 802) ( 4)LE Grants Misc 216 693 0 0 0 ( 477)LE Grants PA-CRP 3,919 5,760 0 0 ( 1,726) ( 115)LE Grants CLEMIS 213 213 0 0 0 0House Comm Dev 22,893 24,162 0 0 ( 1,210) ( 59)Hum Svcs Grants 40,779 47,205 0 0 ( 6,070) ( 356)Other Grants 22,599 3,200 0 19,489 ( 5) ( 85)PSP & COPS Prog 1,809 1,813 0 0 0 ( 4)Judicial Grants 1,788 2,187 0 0 ( 349) ( 50)Brownfield Init. 2,027 2,027 0 0 0 0Juvenile Maint 64,946 70,407 0 0 ( 4,880) ( 581)Co Vets Trust ( 44) 0 0 0 ( 44) 0CCIRF 160 160 0 0 0 0MI Child 374 374 0 0 0 0Proj Work Orders 18,358 18,615 0 0 ( 4) ( 253)Work Rel & Adm 9,388 9,601 0 0 0 ( 213)Water Res Co CPF 8,052 8,054 0 0 0 ( 2)Fire Record Mgmt 106 107 0 0 ( 1) 0Airport 18,657 19,522 0 0 ( 346) ( 519)Drain Prop Funds 173,390 178,364 0 0 ( 2,080) ( 2,894)Fac & Operations 158,404 164,658 0 0 ( 3,951) ( 2,303)Info Tech Clemis 9,489 0 9,795 0 ( 142) ( 164)

Page 145



Total



07/09/2012 10:17:13 AM





Info Technology 73,423 0 75,067 0 ( 1,096) ( 548)Drain Equipment 11,606 14,349 0 0 ( 1,959) ( 784)Radio Communicat 15,656 1,387 15,335 0 ( 748) ( 318)Motor Pool 88,574 88,809 0 0 ( 172) ( 63)Office Equipment 3,947 3,947 0 0 0 0Mailing & Copier 5,497 5,547 0 0 ( 50) 0Communication 20,265 0 20,313 0 0 ( 48)Bldg & Liab Ins 6,067 6,614 0 0 ( 538) ( 9)Fringe Benefits 11,715 13,495 0 0 ( 920) ( 860)Delq Per Prop Tx ( 1) 0 0 0 0 ( 1)Retirement ( 138) 0 0 0 ( 113) ( 25)Economic Develop ( 21) 0 0 0 0 ( 21)Others 1,120 1,120 0 0 0 0

Direct Billed 0 0 0 0 0 0

Total 1,162,821 1,244,649 122,919 19,489 ( 194,708) ( 29,528)

Page 146




Fiscal Services Nature and Extent of Services


(continued)

The Fiscal Services Division is responsible for maintaining a system of accounts for all County departments and

federal grants to ensure that all assets, liabilities, reserves, revenues, and expenditures are properly recorded. The cost

of this Division has been separated into the following activities based on the assigned responsibilities of the individuals

within this office.

General Accounting – this activity identifies the cost of maintaining and reviewing all accounting activity that is

recorded in the County’s general ledger, preparing financial statements, report writing, and making sure that compliance

is met with all financial reporting requirements. Costs have been allocated based on the dollar amount of expenses by

benefiting department.

Payroll Services – this activity identifies the costs of processing and maintaining payroll services for all County

departments. The basis of allocation is the dollar amount of personnel (wages & fringe benefits) costs by benefiting.

Budgeting – this activity identifies the costs of development, evaluation, recommendation and implementation of

the annual county budget. The basis of allocation is the dollar amount of expenses by benefiting department excluding

the proprietary funds which are managed by the staff allocated in the Fund Accounting activity.

Grant Accounting – this activity identifies the costs of preparing and monitoring accounting information related to

specific grants and contracts. The basis of allocation is the dollar amount of assigned wages by benefiting department.




(continued)

Fund Accounting – this activity identifies costs associated with maintaining the financial records and accounts of

several departments that are proprietary in nature. The basis of allocation is the assigned wages of the employees who

provide this service based on time and effort reports.

Accounts Payable – this activity identifies the costs of processing accounts payable transactions for those

departments that do not record this information into the general ledger directly. The basis of allocation is the number of

Voucher transactions posted into the general ledger by benefiting department.

Drain Accounting – this activity identifies the costs of performing accounting services for the Drain Commission.

This activity has been allocated based on the percentage of effort by benefiting division within the Drain Department

based on assigned responsibilities of the employees included in this activity.

Direct Billed Accounting – this function identifies the divisional administrative support related to accounting staff

that are directly included in the budgets of other funds. The basis of allocation is the dollar amount of personnel expense

by benefiting department.

Professional Services – this activity identifies the cost of professional services that are for the benefit of specific

departments. The basis of allocation is the dollar amount of professional services by benefiting department.




(continued)







07/09/2012 10:17:14 AM


For Department Mgmt & Budget Fiscal Services



Building Use Charge 335,447 335,447 Non-Departmental 1,095 1,095 County Executive Admin 95,024 5,293 100,317 County Executive Auditing 6,628 127 6,755 County Executive Corp Counsel 29,839 1,917 31,756 Mgmt & Budget Admin 92,251 4,176 96,427 Mgmt & Budget Purchasing ( 186) 70 ( 116) Mgmt & Budget Fiscal Services 37,154 37,154 Central Services Support Svcs 48,866 48,866 Facilities Management 46,456 46,456 Human Resources 63,530 63,530 Treasurer 526,665 526,665

Total Allocated Additions: 560,098 734,254 1,294,352 1,294,352

Misc Reimb ( 2,511)



Page 148



Total



07/09/2012 10:17:16 AM


General & Admin General Acctng Payroll Svcs


Budgeting

Wages & Benefits

SALARIES & WAGES 3,037,851 113,326 350,499 296,444 426,549FRINGE BENEFITS 1,921,033 71,655 221,687 187,493 269,713


Supplies 33,657 1,255 3,884 3,285 4,725Operating Expenses 28,384 1,059 3,276 2,770 3,985Professional Serv 37,006 0 0 0 0Development Charges 261,603 0 61,828 199,775 0Internal Charges 1,030,129 38,424 118,877 100,541 144,630

Departmental Totals

Total Expenditures 6,349,663 225,719 760,051 790,308 849,602

Deductions


Cost Adjustments

Misc Reimb ( 2,511) ( 2,511) 0 0 0

Functional Cost 6,347,152 223,208 760,051 790,308 849,602

Allocation Step 1

Inbound- 0060 Mgmt & Budget Admin 92,251 92,251 0 0 0Inbound- All Others 467,847 17,453 53,979 45,654 65,691Reallocate Admin Costs ( 332,912) 34,956 29,563 42,5461st Allocation 6,907,250 0 848,986 865,525 957,839

Allocation Step 2

Inbound- 0060 Mgmt & Budget Admin 4,176 4,176 0 0 0Inbound- 0140 Treasurer: Cash Accounting 316,349 0 23,473 124,167 0Inbound- 0140 Treasurer: Disb Specific 210,244 0 0 210,244 0Inbound- All Others 203,485 7,591 23,478 19,857 28,572Reallocate Admin Costs ( 11,767) 1,236 1,045 1,5042nd Allocation 734,254 0 48,187 355,313 30,076

Page 149

Schedule 9.3




Total



07/09/2012 10:17:16 AM


General & Admin General Acctng Payroll Svcs


Budgeting


Total Allocated 7,641,504 0 897,173 1,220,838 987,915

Page 150

Schedule 9.3



Grant Acctng



07/09/2012 10:17:16 AM


Fund Accounting Accts Payable Drain Acctng


Billed Acctng

Wages & Benefits



Supplies 3,275 10,498 2,834 3,901 0Operating Expenses 2,762 8,852 2,390 3,290 0Professional Serv 0 0 0 0 0Development Charges 0 0 0 0 0Internal Charges 100,232 321,296 86,737 119,392 0

Departmental Totals

Total Expenditures 588,894 1,887,105 509,650 701,328 0

Deductions


Cost Adjustments

Misc Reimb 0 0 0 0 0

Functional Cost 588,894 1,887,105 509,650 701,328 0

Allocation Step 1

Inbound- 0060 Mgmt & Budget Admin 0 0 0 0 0Inbound- All Others 45,541 145,888 39,416 54,225 0Reallocate Admin Costs 29,496 94,514 25,534 35,122 41,1811st Allocation 663,931 2,127,507 574,600 790,675 41,181

Allocation Step 2

Inbound- 0060 Mgmt & Budget Admin 0 0 0 0 0Inbound- 0140 Treasurer: Cash Accounting 26,447 79,151 1,202 61,909 0Inbound- 0140 Treasurer: Disb Specific 0 0 0 0 0Inbound- All Others 19,807 63,451 17,144 23,585 0Reallocate Admin Costs 1,043 3,339 903 1,241 1,4562nd Allocation 47,297 145,941 19,249 86,735 1,456

Page 151

Schedule 9.3



Grant Acctng



07/09/2012 10:17:16 AM


Fund Accounting Accts Payable Drain Acctng


Billed Acctng


Total Allocated 711,228 2,273,448 593,849 877,410 42,637

Page 152

Schedule 9.3



Prof Services



07/09/2012 10:17:16 AM



Wages & Benefits



Supplies 0Operating Expenses 0Professional Serv 37,006Development Charges 0Internal Charges 0

Departmental Totals

Total Expenditures 37,006

Deductions

Total Deductions 0

Cost Adjustments

Misc Reimb 0

Functional Cost 37,006

Allocation Step 1

Inbound- 0060 Mgmt & Budget Admin 0Inbound- All Others 0Reallocate Admin Costs 01st Allocation 37,006

Allocation Step 2

Inbound- 0060 Mgmt & Budget Admin 0Inbound- 0140 Treasurer: Cash Accounting 0Inbound- 0140 Treasurer: Disb Specific 0Inbound- All Others 0Reallocate Admin Costs 02nd Allocation 0

Page 153

Schedule 9.3



Prof Services



07/09/2012 10:17:16 AM




Total Allocated 37,006

Page 154

Schedule 9.3





07/09/2012 10:17:17 AM



Activity - General Acctng




County Executive Auditing 706 0.1195 1,015 1,015 1,015


Mgmt & Budget Admin 235 0.0398 338 338 338






Human Resources 3,740 0.6332 5,376 5,376 314 5,690

Treasurer 8,004 1.3552 11,506 11,506 673 12,179


M&B Equalization 9,150 1.5492 13,153 13,153 769 13,922

M&B Reimb. 2,786 0.4717 4,005 4,005 234 4,239

Hum Svc Admin 2,547 0.4313 3,661 3,661 214 3,875

Hum Svc Homeland 1,450 0.2455 2,084 2,084 122 2,206

Pub Svc Admin 203 0.0344 292 292 17 309

Pub Svc Vets Svc 1,713 0.2900 2,462 2,462 144 2,606

Pub Svc Comm Cor 4,254 0.7203 6,115 6,115 358 6,473

Pub Svc MSU Ext 1,129 0.1912 1,623 1,623 95 1,718

Pub Svc Animal 2,667 0.4516 3,834 3,834 224 4,058

Pub Svc CC Prob 544 0.0921 782 782 46 828

Pub Svc Med Exam 4,621 0.7824 6,643 6,643 388 7,031

C&ED Admin 545 0.0923 783 783 46 829

C&ED Dev & Plan 6,098 1.0325 8,766 8,766 513 9,279

Clerk / ROD 8,116 1.3742 11,667 11,667 682 12,349

District Court 16,223 2.7468 23,320 23,320 1,364 24,684

Probate Court 6,070 1.0278 8,725 8,725 510 9,235

Family Court 30,792 5.2136 44,263 44,263 2,588 46,851

Page 155





07/09/2012 10:17:17 AM





Prosecuting Atty 17,113 2.8975 24,600 24,600 1,438 26,038

Sheriff Office 123,091 20.8412 176,940 176,940 10,343 187,283

BOC Bd of Comm 2,830 0.4792 4,068 4,068 238 4,306

BOC Library 1,394 0.2360 2,004 2,004 117 2,121

Water Res. Comm. 5,301 0.8975 7,620 7,620 446 8,066

Parks & Rec 20,061 3.3967 28,837 28,837 1,686 30,523

Friend of Court 15,368 2.6021 22,091 22,091 1,292 23,383

Health 29,268 4.9556 42,072 42,072 2,460 44,532

ROD Automation 662 0.1121 952 952 56 1,008

Oakland Enhance 531 0.0899 763 763 45 808

Water Res Co SRF 5,761 0.9754 8,281 8,281 484 8,765


Social Welfare 1,225 0.2074 1,761 1,761 103 1,864

Multi Org Grants 2,996 0.5073 4,307 4,307 252 4,559

JTPA Grants 34,071 5.7688 48,976 48,976 2,864 51,840

LE Grants Misc 2,612 0.4423 3,755 3,755 220 3,975

LE Grants PA-CRP 2,468 0.4179 3,548 3,548 207 3,755

LE Grants CLEMIS 419 0.0709 602 602 35 637

LE Grants Rd Pat 846 0.1432 1,216 1,216 71 1,287

House Comm Dev 13,134 2.2238 18,880 18,880 1,104 19,984

Hum Svcs Grants 12,703 2.1508 18,260 18,260 1,068 19,328

Other Grants 4,278 0.7243 6,150 6,150 360 6,510

PSP & COPS Prog 960 0.1625 1,380 1,380 81 1,461

Judicial Grants 82 0.0139 118 118 7 125

Brownfield Init. 392 0.0664 563 563 33 596

Pollution Ctrl 7 0.0012 10 10 1 11

Juvenile Maint 35,994 6.0944 51,740 51,740 3,025 54,765

Co Vets Trust 208 0.0352 299 299 17 316

Waste Res. Mgmt 60 0.0102 86 86 5 91

MI Child 13 0.0022 19 19 1 20

Page 156





07/09/2012 10:17:17 AM





Water Res Co CPF 922 0.1561 1,325 1,325 77 1,402

Fire Record Mgmt 600 0.1016 862 862 50 912

Airport 5,476 0.9272 7,872 7,872 460 8,332

Drain Prop Funds 24,740 4.1889 35,563 35,563 2,079 37,642

Delq Tax Revolv 388 0.0657 558 558 33 591

Fac & Operations 23,533 3.9845 33,828 33,828 1,978 35,806

Info Tech Clemis 6,698 1.1341 9,628 9,628 563 10,191

Info Technology 30,002 5.0798 43,127 43,127 2,522 45,649

Drain Equipment 3,678 0.6227 5,287 5,287 309 5,596


Motor Pool 7,707 1.3049 11,079 11,079 648 11,727

Office Equipment 768 0.1300 1,104 1,104 65 1,169

Mailing & Copier 1,156 0.1957 1,662 1,662 97 1,759

Communication 3,362 0.5692 4,833 4,833 283 5,116

Bldg & Liab Ins 2,819 0.4773 4,052 4,052 237 4,289

Fringe Benefits 2,172 0.3678 3,122 3,122 183 3,305

Delq Per Prop Tx 953 0.1614 1,370 1,370 80 1,450

SubTotal 590,609 100.0000 848,986 848,986 48,187 897,173

TOTAL 590,609 100.0000 848,986 848,986 48,187 897,173

Allocation Basis: Dollar amount of expense by benefiting department


Page 157





07/09/2012 10:17:19 AM



Activity - Payroll Svcs


County Executive Admin 2,013,280 0.6045 5,232 5,232 5,232


County Executive Corp Counsel 2,009,584 0.6034 5,223 5,223 5,223

Mgmt & Budget Admin 217,073 0.0652 564 564 564


Mgmt & Budget Fiscal Services 4,958,884 1.4890 12,887 12,887 12,887

Central Services Admin 211,403 0.0635 549 549 233 782



Human Resources 2,448,604 0.7352 6,364 6,364 2,700 9,064

Treasurer 3,007,391 0.9030 7,816 7,816 3,316 11,132

Clerk Admin/Micrographics 1,104,056 0.3315 2,869 2,869 1,217 4,086

M&B Equalization 7,536,363 2.2629 19,586 19,586 8,309 27,895

M&B Reimb. 2,167,842 0.6509 5,634 5,634 2,390 8,024

Hum Svc Admin 201,194 0.0604 523 523 222 745

Hum Svc Homeland 684,565 0.2056 1,779 1,779 755 2,534

Pub Svc Admin 194,600 0.0584 506 506 215 721

Pub Svc Vets Svc 1,362,939 0.4092 3,542 3,542 1,503 5,045

Pub Svc Comm Cor 3,282,805 0.9857 8,532 8,532 3,619 12,151

Pub Svc MSU Ext 810,067 0.2432 2,105 2,105 893 2,998

Pub Svc Animal 1,661,278 0.4988 4,317 4,317 1,832 6,149

Pub Svc Med Exam 3,061,486 0.9193 7,956 7,956 3,375 11,331

C&ED Admin 360,477 0.1082 937 937 397 1,334

C&ED Dev & Plan 4,155,271 1.2477 10,799 10,799 4,581 15,380

Clerk / ROD 5,985,695 1.7973 15,556 15,556 6,599 22,155

District Court 11,909,224 3.5759 30,950 30,950 13,130 44,080

Probate Court 4,411,364 1.3246 11,465 11,465 4,863 16,328

Family Court 19,750,028 5.9302 51,328 51,328 21,774 73,102

Prosecuting Atty 14,554,472 4.3702 37,825 37,825 16,046 53,871

Sheriff Office 98,288,633 29.5128 255,438 255,438 108,361 363,799

Page 158





07/09/2012 10:17:19 AM





BOC Bd of Comm 2,251,802 0.6761 5,852 5,852 2,483 8,335

BOC Library 661,149 0.1985 1,718 1,718 729 2,447

Water Res. Comm. 2,985,631 0.8965 7,759 7,759 3,292 11,051

Parks & Rec 10,142,101 3.0453 26,358 26,358 11,182 37,540

Friend of Court 12,973,129 3.8954 33,715 33,715 14,303 48,018

Health 22,081,132 6.6302 57,386 57,386 24,344 81,730

Oakland Enhance 386,462 0.1160 1,004 1,004 426 1,430

Water Res Co SRF 2,310,090 0.6936 6,004 6,004 2,547 8,551

Multi Org Grants 1,620,987 0.4867 4,213 4,213 1,787 6,000

JTPA Grants 695,279 0.2088 1,807 1,807 767 2,574

LE Grants Misc 1,728,827 0.5191 4,493 4,493 1,906 6,399

LE Grants PA-CRP 2,052,254 0.6162 5,334 5,334 2,263 7,597

LE Grants Rd Pat 791,966 0.2378 2,058 2,058 873 2,931

House Comm Dev 2,076,552 0.6235 5,397 5,397 2,289 7,686

Hum Svcs Grants 5,111,500 1.5348 13,284 13,284 5,635 18,919

Other Grants 257,400 0.0773 669 669 284 953

Judicial Grants 22,610 0.0068 59 59 25 84

Juvenile Maint 16,071,436 4.8257 41,768 41,768 17,719 59,487

Waste Res. Mgmt 60,050 0.0180 156 156 66 222

Water Res Co CPF 783,130 0.2351 2,035 2,035 863 2,898

Fire Record Mgmt 380,293 0.1142 988 988 419 1,407

Airport 1,773,878 0.5326 4,610 4,610 1,956 6,566

Drain Prop Funds 13,638,899 4.0953 35,446 35,446 15,037 50,483

Delq Tax Revolv 102,224 0.0307 266 266 113 379

Fac & Operations 12,075,510 3.6259 31,383 31,383 13,313 44,696

Info Tech Clemis 2,157,842 0.6479 5,608 5,608 2,379 7,987

Info Technology 12,104,582 3.6346 31,458 31,458 13,345 44,803

Drain Equipment 317,050 0.0952 824 824 350 1,174


Motor Pool 1,163,014 0.3492 3,023 3,023 1,282 4,305

Page 159





07/09/2012 10:17:19 AM





Mailing & Copier 51,991 0.0156 135 135 57 192

Communication 457,478 0.1374 1,189 1,189 504 1,693

Bldg & Liab Ins 733,681 0.2203 1,907 1,907 809 2,716

Fringe Benefits 1,855,721 0.5572 4,823 4,823 2,046 6,869

Delq Per Prop Tx 591,092 0.1775 1,536 1,536 652 2,188

SubTotal 333,039,310 100.0000 865,525 865,525 355,313 1,220,838

TOTAL 333,039,310 100.0000 865,525 865,525 355,313 1,220,838


Allocation Source: Annual Financial Statements

Page 160





07/09/2012 10:17:21 AM



Activity - Budgeting












Human Resources 3,740 0.8589 8,227 8,227 269 8,496

Treasurer 8,004 1.8382 17,607 17,607 576 18,183


M&B Equalization 9,150 2.1014 20,128 20,128 658 20,786

M&B Reimb. 2,786 0.6398 6,129 6,129 200 6,329

Hum Svc Admin 2,547 0.5850 5,603 5,603 183 5,786

Hum Svc Homeland 1,450 0.3330 3,190 3,190 104 3,294

Pub Svc Admin 203 0.0466 447 447 15 462

Pub Svc Vets Svc 1,713 0.3934 3,768 3,768 123 3,891

Pub Svc Comm Cor 4,254 0.9770 9,358 9,358 306 9,664

Pub Svc MSU Ext 1,129 0.2593 2,484 2,484 81 2,565

Pub Svc Animal 2,667 0.6125 5,867 5,867 192 6,059

Pub Svc CC Prob 544 0.1249 1,197 1,197 39 1,236

Pub Svc Med Exam 4,621 1.0613 10,165 10,165 332 10,497

C&ED Admin 545 0.1252 1,199 1,199 39 1,238

C&ED Dev & Plan 6,098 1.4005 13,414 13,414 439 13,853

Clerk / ROD 8,116 1.8639 17,854 17,854 584 18,438

District Court 16,223 3.7258 35,687 35,687 1,167 36,854

Probate Court 6,070 1.3941 13,353 13,353 437 13,790

Family Court 30,792 7.0718 67,736 67,736 2,215 69,951

Page 161





07/09/2012 10:17:21 AM



Activity - Budgeting



Sheriff Office 123,091 28.2692 270,774 270,774 8,852 279,626

BOC Bd of Comm 2,830 0.6499 6,225 6,225 204 6,429

BOC Library 1,394 0.3201 3,067 3,067 100 3,167

Friend of Court 15,368 3.5295 33,806 33,806 1,105 34,911

Health 29,268 6.7218 64,384 64,384 2,105 66,489

ROD Automation 662 0.1520 1,456 1,456 48 1,504

Oakland Enhance 531 0.1220 1,168 1,168 38 1,206

Social Welfare 1,225 0.2813 2,695 2,695 88 2,783

Multi Org Grants 2,996 0.6881 6,591 6,591 216 6,807

JTPA Grants 34,071 7.8248 74,949 74,949 2,451 77,400

LE Grants Misc 2,612 0.5999 5,746 5,746 188 5,934

LE Grants PA-CRP 2,468 0.5668 5,429 5,429 178 5,607

LE Grants Rd Pat 846 0.1943 1,861 1,861 61 1,922

House Comm Dev 13,134 3.0164 28,892 28,892 945 29,837

Hum Svcs Grants 12,703 2.9174 27,944 27,944 914 28,858

Other Grants 4,278 0.9825 9,411 9,411 308 9,719

Judicial Grants 82 0.0188 180 180 6 186

Brownfield Init. 392 0.0900 862 862 28 890

Pollution Ctrl 7 0.0016 15 15 1 16

Juvenile Maint 35,994 8.2665 79,179 79,179 2,589 81,768

Co Vets Trust 208 0.0478 458 458 15 473

Waste Res. Mgmt 60 0.0138 132 132 4 136

MI Child 13 0.0030 29 29 1 30

Delq Tax Revolv 388 0.0891 854 854 28 882

Delq Per Prop Tx 953 0.2189 2,096 2,096 69 2,165

SubTotal 435,422 100.0000 957,839 957,839 30,076 987,915

TOTAL 435,422 100.0000 957,839 957,839 30,076 987,915

Page 162





For Department Mgmt & Budget Fiscal ServicesAllocation Basis: Dollar amount of expense by benefiting dept. (1,000)


Page 163





07/09/2012 10:17:22 AM



Activity - Grant Acctng


Friend of Court 27,002 9.1313 60,626 60,626 4,319 64,945

ROD Automation 476 0.1610 1,069 1,069 76 1,145

Multi Org Grants 31,898 10.7870 71,618 71,618 5,102 76,720

JTPA Grants 2,749 0.9296 6,172 6,172 440 6,612

LE Grants Misc 48,860 16.5231 109,702 109,702 7,815 117,517

LE Grants PA-CRP 14,531 4.9140 32,625 32,625 2,324 34,949

LE Grants Rd Pat 9,652 3.2640 21,671 21,671 1,544 23,215

House Comm Dev 7,214 2.4396 16,197 16,197 1,154 17,351

Hum Svcs Grants 127,874 43.2433 287,104 287,104 20,452 307,556

Other Grants 18,459 6.2423 41,445 41,445 2,952 44,397

Judicial Grants 6,429 2.1741 14,435 14,435 1,028 15,463

Brownfield Init. 423 0.1430 950 950 68 1,018

MI Child 141 0.0477 317 317 23 340

SubTotal 295,708 100.0000 663,931 663,931 47,297 711,228

TOTAL 295,708 100.0000 663,931 663,931 47,297 711,228

Allocation Basis: Assigned wages by benefiting grant

Allocation Source: Grant accounting worksheet

Page 164





07/09/2012 10:17:24 AM



Activity - Fund Accounting


Central Services Support Svcs 16,549 1.7470 37,167 37,167 2,550 39,717

C&ED Dev & Plan 13,229 1.3965 29,711 29,711 2,038 31,749

District Court 2,298 0.2426 5,161 5,161 354 5,515

Sheriff Office 21,572 2.2772 48,448 48,448 3,323 51,771

Parks & Rec 14,789 1.5612 33,214 33,214 2,278 35,492

Health 37,520 3.9608 84,266 84,266 5,780 90,046

LE Grants CLEMIS 682 0.0720 1,532 1,532 105 1,637

PSP & COPS Prog 1,591 0.1680 3,573 3,573 245 3,818

Juvenile Maint 37,520 3.9608 84,266 84,266 5,780 90,046

Medical Care Fac 2,917 0.3079 6,551 6,551 449 7,000

Fire Record Mgmt 20,618 2.1765 46,306 46,306 3,176 49,482

Airport 87,805 9.2691 197,200 197,200 13,527 210,727

Drain Prop Funds 8,790 0.9279 19,741 19,741 1,354 21,095

Fac & Operations 160,704 16.9645 360,923 360,923 24,762 385,685

Info Tech Clemis 46,501 4.9088 104,436 104,436 7,164 111,600

Info Technology 107,930 11.3936 242,399 242,399 16,628 259,027

Radio Communicat 38,757 4.0914 87,044 87,044 5,971 93,015

Motor Pool 51,207 5.4056 115,005 115,005 7,889 122,894

Office Equipment 30,046 3.1718 67,480 67,480 4,629 72,109

Mailing & Copier 31,376 3.3122 70,467 70,467 4,834 75,301

Communication 78,282 8.2638 175,813 175,813 12,060 187,873

Bldg & Liab Ins 38,092 4.0212 85,550 85,550 5,869 91,419

Fringe Benefits 21,429 2.2621 48,127 48,127 3,301 51,428

Retirement 32,639 3.4455 73,304 73,304 5,028 78,332

Retiree Hlt Care 23,668 2.4985 53,156 53,156 3,646 56,802

Int Ret Med Ben 20,779 2.1935 46,667 46,667 3,201 49,868

SubTotal 947,290 100.0000 2,127,507 2,127,507 145,941 2,273,448

TOTAL 947,290 100.0000 2,127,507 2,127,507 145,941 2,273,448

Page 165





For Department Mgmt & Budget Fiscal ServicesAllocation Basis: Assigned wages by benefiting department

Allocation Source: Employee assignment summary

Page 166





07/09/2012 10:17:26 AM



Activity - Accts Payable


Non-Departmental 181 0.3204 1,841 1,841 1,841






Mgmt & Budget Fiscal Services 115 0.2036 1,170 1,170 1,170



Facilities Management 132 0.2336 1,343 1,343 46 1,389

Human Resources 549 0.9718 5,584 5,584 190 5,774

Treasurer 191 0.3381 1,943 1,943 66 2,009

Clerk Admin/Micrographics 173 0.3062 1,760 1,760 60 1,820

M&B Equalization 210 0.3717 2,136 2,136 73 2,209

M&B Reimb. 415 0.7346 4,221 4,221 144 4,365

Hum Svc Admin 192 0.3398 1,953 1,953 66 2,019

Hum Svc Homeland 211 0.3735 2,146 2,146 73 2,219

Pub Svc Admin 29 0.0513 295 295 10 305

Pub Svc Vets Svc 628 1.1116 6,387 6,387 217 6,604

Pub Svc Comm Cor 249 0.4407 2,532 2,532 86 2,618

Pub Svc MSU Ext 294 0.5204 2,990 2,990 102 3,092

Pub Svc Animal 553 0.9788 5,624 5,624 191 5,815

Pub Svc CC Prob 76 0.1345 773 773 26 799

Pub Svc Med Exam 519 0.9186 5,279 5,279 179 5,458

C&ED Admin 30 0.0531 305 305 10 315

C&ED Dev & Plan 577 1.0213 5,868 5,868 200 6,068

Clerk / ROD 2,496 4.4180 25,386 25,386 863 26,249

District Court 7,090 12.5496 72,110 72,110 2,452 74,562

Probate Court 3,196 5.6570 32,505 32,505 1,105 33,610

Family Court 18,485 32.7193 188,002 188,002 6,393 194,395

Page 167





07/09/2012 10:17:26 AM






Sheriff Office 7,453 13.1921 75,802 75,802 2,577 78,379

BOC Bd of Comm 141 0.2496 1,434 1,434 49 1,483

BOC Library 168 0.2974 1,709 1,709 58 1,767

Road Commission 226 0.4000 2,299 2,299 78 2,377

Road Comm SA 1 0.0018 10 10 10

Friend of Court 262 0.4638 2,665 2,665 91 2,756

Health 2,616 4.6304 26,606 26,606 905 27,511

ROD Automation 63 0.1115 641 641 22 663

Oakland Enhance 128 0.2266 1,302 1,302 44 1,346

Prop Tax Forfeit 170 0.3009 1,729 1,729 59 1,788

Restricted Funds 132 0.2336 1,343 1,343 46 1,389

Social Welfare 50 0.0885 509 509 17 526

Multi Org Grants 280 0.4956 2,848 2,848 97 2,945

LE Grants Misc 237 0.4195 2,410 2,410 82 2,492

LE Grants PA-CRP 528 0.9346 5,370 5,370 183 5,553

LE Grants Rd Pat 54 0.0956 549 549 19 568

Hum Svcs Grants 1,630 2.8852 16,578 16,578 564 17,142

Other Grants 681 1.2054 6,926 6,926 235 7,161

Judicial Grants 102 0.1805 1,037 1,037 35 1,072

Brownfield Init. 80 0.1416 814 814 28 842

Co Vets Trust 286 0.5062 2,909 2,909 99 3,008

CCIRF 4 0.0071 41 41 1 42

MI Child 9 0.0159 92 92 3 95

BA Work Rel/Jail 4 0.0071 41 41 1 42

Ofc Bld Ren Debt 7 0.0124 71 71 2 73

52/3 DC/Sher DSF 26 0.0460 264 264 9 273

BA W Wing 98 Ref 1 0.0018 10 10 10

Proj Work Orders 451 0.7983 4,587 4,587 156 4,743

Work Rel & Adm 219 0.3876 2,227 2,227 76 2,303

Page 168





07/09/2012 10:17:26 AM





Airport T Hanger 2 0.0035 20 20 1 21

Delq Per Prop Tx 116 0.2053 1,180 1,180 40 1,220

Public Transport 30 0.0531 305 305 10 315

Undistribute Tax 270 0.4779 2,746 2,746 93 2,839

Escheats 24 0.0425 244 244 8 252

Public Library 37 0.0655 376 376 13 389

Retirement 152 0.2690 1,546 1,546 53 1,599

Retiree Hlt Care 260 0.4602 2,644 2,644 90 2,734

Int Ret Med Ben 59 0.1044 600 600 20 620

Road Comm Retire 12 0.0212 122 122 4 126

Contractor Ret. 18 0.0319 183 183 6 189

Special Trust 29 0.0513 295 295 10 305

Sheriff NET Forf 31 0.0549 315 315 11 326

Economic Develop 279 0.4938 2,838 2,838 96 2,934

Others 60 0.1062 610 610 21 631

SubTotal 56,496 100.0000 574,600 574,600 19,249 593,849

TOTAL 56,496 100.0000 574,600 574,600 19,249 593,849

Allocation Basis: Number of accounting transactions by benefiting dept.

Allocation Source: Detail General Ledger

Page 169





07/09/2012 10:17:27 AM



Activity - Drain Acctng


Water Res. Comm. 10.29 10.2900 81,360 81,360 8,925 90,285

Water Res Co SRF 34.71 34.7100 274,444 274,444 30,106 304,550

Pollution Ctrl 0.09 0.0900 712 712 78 790

Water Res Co DSF 7.00 7.0000 55,347 55,347 6,071 61,418

Water Res Co CPF 10.73 10.7300 84,839 84,839 9,307 94,146

Drain Prop Funds 25.12 25.1200 198,618 198,618 21,788 220,406

Drain Equipment 12.06 12.0600 95,355 95,355 10,460 105,815

SubTotal 100.00 100.0000 790,675 790,675 86,735 877,410

TOTAL 100.00 100.0000 790,675 790,675 86,735 877,410

Allocation Basis: Percentage of effort by benefiting department

Allocation Source: Labor distribution summary

Page 170





07/09/2012 10:17:29 AM



Activity - Billed Acctng


Parks & Rec 149,247 36.1583 14,891 14,891 526 15,417

JTPA Grants 25,703 6.2271 2,564 2,564 91 2,655

House Comm Dev 67,449 16.3410 6,729 6,729 238 6,967

Drain Prop Funds 96,742 23.4378 9,652 9,652 341 9,993

Fringe Benefits 73,619 17.8358 7,345 7,345 260 7,605

SubTotal 412,760 100.0000 41,181 41,181 1,456 42,637

TOTAL 412,760 100.0000 41,181 41,181 1,456 42,637

Allocation Basis: Personnel expenses by benefiting department

Allocation Source: Labor Distribution Report

Page 171





07/09/2012 10:17:30 AM



Activity - Prof Services


Friend of Court 27,906 75.4094 27,906 27,906 27,906

LE Grants PA-CRP 9,100 24.5906 9,100 9,100 9,100

SubTotal 37,006 100.0000 37,006 37,006 37,006

TOTAL 37,006 100.0000 37,006 37,006 37,006

Allocation Basis: Dollar amount of services by benefiting department

Allocation Source: Paid Invoices

Page 172



Total



07/09/2012 10:17:33 AM


Grant AcctngBudgetingPayroll SvcsGeneral Acctng


Receiving Department Fund Accounting Accts Payable

Non-Departmental 16,011 5,600 0 8,570 0 0 1,841County Executive Admin 17,520 3,916 5,232 5,992 0 0 2,380County Executive Auditing 4,736 1,015 1,598 1,553 0 0 570County Executive Corp Counsel 14,731 3,247 5,223 4,969 0 0 1,292Mgmt & Budget Admin 1,775 338 564 517 0 0 356Mgmt & Budget Purchasing 7,398 1,617 2,452 2,475 0 0 854Mgmt & Budget Fiscal Services 37,154 9,128 12,887 13,969 0 0 1,170Central Services Admin 1,692 344 782 513 0 0 53Central Services Support Svcs 52,740 2,941 3,777 4,391 0 39,717 1,914Facilities Management 8,669 1,604 3,281 2,395 0 0 1,389Human Resources 29,024 5,690 9,064 8,496 0 0 5,774Treasurer 43,503 12,179 11,132 18,183 0 0 2,009Clerk Admin/Micrographics 11,880 2,396 4,086 3,578 0 0 1,820M&B Equalization 64,812 13,922 27,895 20,786 0 0 2,209M&B Reimb. 22,957 4,239 8,024 6,329 0 0 4,365Hum Svc Admin 12,425 3,875 745 5,786 0 0 2,019Hum Svc Homeland 10,253 2,206 2,534 3,294 0 0 2,219Pub Svc Admin 1,797 309 721 462 0 0 305Pub Svc Vets Svc 18,146 2,606 5,045 3,891 0 0 6,604Pub Svc Comm Cor 30,906 6,473 12,151 9,664 0 0 2,618Pub Svc MSU Ext 10,373 1,718 2,998 2,565 0 0 3,092Pub Svc Animal 22,081 4,058 6,149 6,059 0 0 5,815Pub Svc CC Prob 2,863 828 0 1,236 0 0 799Pub Svc Med Exam 34,317 7,031 11,331 10,497 0 0 5,458C&ED Admin 3,716 829 1,334 1,238 0 0 315C&ED Dev & Plan 76,329 9,279 15,380 13,853 0 31,749 6,068Clerk / ROD 79,191 12,349 22,155 18,438 0 0 26,249District Court 185,695 24,684 44,080 36,854 0 5,515 74,562Probate Court 72,963 9,235 16,328 13,790 0 0 33,610Family Court 384,299 46,851 73,102 69,951 0 0 194,395Prosecuting Atty 137,651 26,038 53,871 38,876 0 0 18,866Sheriff Office 960,858 187,283 363,799 279,626 0 51,771 78,379BOC Bd of Comm 20,553 4,306 8,335 6,429 0 0 1,483

Page 173



Total



07/09/2012 10:17:33 AM





BOC Library 9,502 2,121 2,447 3,167 0 0 1,767Water Res. Comm. 109,402 8,066 11,051 0 0 0 0Parks & Rec 118,972 30,523 37,540 0 0 35,492 0Road Commission 2,377 0 0 0 0 0 2,377Road Comm SA 10 0 0 0 0 0 10Friend of Court 201,919 23,383 48,018 34,911 64,945 0 2,756Health 310,308 44,532 81,730 66,489 0 90,046 27,511ROD Automation 4,320 1,008 0 1,504 1,145 0 663Oakland Enhance 4,790 808 1,430 1,206 0 0 1,346Prop Tax Forfeit 1,788 0 0 0 0 0 1,788Water Res Co SRF 321,866 8,765 8,551 0 0 0 0Restricted Funds 1,459 70 0 0 0 0 1,389Social Welfare 5,173 1,864 0 2,783 0 0 526Multi Org Grants 97,031 4,559 6,000 6,807 76,720 0 2,945JTPA Grants 141,081 51,840 2,574 77,400 6,612 0 0LE Grants Misc 136,317 3,975 6,399 5,934 117,517 0 2,492LE Grants PA-CRP 66,561 3,755 7,597 5,607 34,949 0 5,553LE Grants CLEMIS 2,274 637 0 0 0 1,637 0LE Grants Rd Pat 29,923 1,287 2,931 1,922 23,215 0 568House Comm Dev 81,825 19,984 7,686 29,837 17,351 0 0Hum Svcs Grants 391,803 19,328 18,919 28,858 307,556 0 17,142Other Grants 68,740 6,510 953 9,719 44,397 0 7,161PSP & COPS Prog 5,279 1,461 0 0 0 3,818 0Judicial Grants 16,930 125 84 186 15,463 0 1,072Brownfield Init. 3,346 596 0 890 1,018 0 842Pollution Ctrl 817 11 0 16 0 0 0Juvenile Maint 286,066 54,765 59,487 81,768 0 90,046 0Co Vets Trust 3,797 316 0 473 0 0 3,008CCIRF 42 0 0 0 0 0 42Waste Res. Mgmt 449 91 222 136 0 0 0MI Child 485 20 0 30 340 0 95BA Work Rel/Jail 42 0 0 0 0 0 42Ofc Bld Ren Debt 73 0 0 0 0 0 73

Page 174



Total



07/09/2012 10:17:33 AM





52/3 DC/Sher DSF 273 0 0 0 0 0 273BA W Wing 98 Ref 10 0 0 0 0 0 10Water Res Co DSF 61,418 0 0 0 0 0 0Proj Work Orders 4,743 0 0 0 0 0 4,743Work Rel & Adm 2,303 0 0 0 0 0 2,303Airport T Hanger 21 0 0 0 0 0 21Water Res Co CPF 98,446 1,402 2,898 0 0 0 0Medical Care Fac 7,000 0 0 0 0 7,000 0Fire Record Mgmt 51,801 912 1,407 0 0 49,482 0Airport 225,625 8,332 6,566 0 0 210,727 0Drain Prop Funds 339,619 37,642 50,483 0 0 21,095 0Delq Tax Revolv 1,852 591 379 882 0 0 0Fac & Operations 466,187 35,806 44,696 0 0 385,685 0Info Tech Clemis 129,778 10,191 7,987 0 0 111,600 0Info Technology 349,479 45,649 44,803 0 0 259,027 0Drain Equipment 112,585 5,596 1,174 0 0 0 0Radio Communicat 109,526 13,703 2,808 0 0 93,015 0Motor Pool 138,926 11,727 4,305 0 0 122,894 0Office Equipment 73,278 1,169 0 0 0 72,109 0Mailing & Copier 77,252 1,759 192 0 0 75,301 0Communication 194,682 5,116 1,693 0 0 187,873 0Bldg & Liab Ins 98,424 4,289 2,716 0 0 91,419 0Fringe Benefits 69,207 3,305 6,869 0 0 51,428 0Delq Per Prop Tx 7,023 1,450 2,188 2,165 0 0 1,220Public Transport 315 0 0 0 0 0 315Undistribute Tax 2,839 0 0 0 0 0 2,839Escheats 252 0 0 0 0 0 252Public Library 389 0 0 0 0 0 389Retirement 79,931 0 0 0 0 78,332 1,599Retiree Hlt Care 59,536 0 0 0 0 56,802 2,734Int Ret Med Ben 50,488 0 0 0 0 49,868 620Road Comm Retire 126 0 0 0 0 0 126Contractor Ret. 189 0 0 0 0 0 189

Page 175



Total



07/09/2012 10:17:33 AM





Special Trust 305 0 0 0 0 0 305Sheriff NET Forf 326 0 0 0 0 0 326Economic Develop 2,934 0 0 0 0 0 2,934Others 631 0 0 0 0 0 631


Total 7,641,504 897,173 1,220,838 987,915 711,228 2,273,448 593,849

Page 176



Drain Acctng



07/09/2012 10:17:33 AM


Prof ServicesBilled Acctng



Non-Departmental 0 0 0County Executive Admin 0 0 0County Executive Auditing 0 0 0County Executive Corp Counsel 0 0 0Mgmt & Budget Admin 0 0 0Mgmt & Budget Purchasing 0 0 0Mgmt & Budget Fiscal Services 0 0 0Central Services Admin 0 0 0Central Services Support Svcs 0 0 0Facilities Management 0 0 0Human Resources 0 0 0Treasurer 0 0 0Clerk Admin/Micrographics 0 0 0M&B Equalization 0 0 0M&B Reimb. 0 0 0Hum Svc Admin 0 0 0Hum Svc Homeland 0 0 0Pub Svc Admin 0 0 0Pub Svc Vets Svc 0 0 0Pub Svc Comm Cor 0 0 0Pub Svc MSU Ext 0 0 0Pub Svc Animal 0 0 0Pub Svc CC Prob 0 0 0Pub Svc Med Exam 0 0 0C&ED Admin 0 0 0C&ED Dev & Plan 0 0 0Clerk / ROD 0 0 0District Court 0 0 0Probate Court 0 0 0Family Court 0 0 0Prosecuting Atty 0 0 0Sheriff Office 0 0 0BOC Bd of Comm 0 0 0

Page 177



Drain Acctng



07/09/2012 10:17:33 AM





BOC Library 0 0 0Water Res. Comm. 90,285 0 0Parks & Rec 0 15,417 0Road Commission 0 0 0Road Comm SA 0 0 0Friend of Court 0 0 27,906Health 0 0 0ROD Automation 0 0 0Oakland Enhance 0 0 0Prop Tax Forfeit 0 0 0Water Res Co SRF 304,550 0 0Restricted Funds 0 0 0Social Welfare 0 0 0Multi Org Grants 0 0 0JTPA Grants 0 2,655 0LE Grants Misc 0 0 0LE Grants PA-CRP 0 0 9,100LE Grants CLEMIS 0 0 0LE Grants Rd Pat 0 0 0House Comm Dev 0 6,967 0Hum Svcs Grants 0 0 0Other Grants 0 0 0PSP & COPS Prog 0 0 0Judicial Grants 0 0 0Brownfield Init. 0 0 0Pollution Ctrl 790 0 0Juvenile Maint 0 0 0Co Vets Trust 0 0 0CCIRF 0 0 0Waste Res. Mgmt 0 0 0MI Child 0 0 0BA Work Rel/Jail 0 0 0Ofc Bld Ren Debt 0 0 0

Page 178



Drain Acctng



07/09/2012 10:17:33 AM





52/3 DC/Sher DSF 0 0 0BA W Wing 98 Ref 0 0 0Water Res Co DSF 61,418 0 0Proj Work Orders 0 0 0Work Rel & Adm 0 0 0Airport T Hanger 0 0 0Water Res Co CPF 94,146 0 0Medical Care Fac 0 0 0Fire Record Mgmt 0 0 0Airport 0 0 0Drain Prop Funds 220,406 9,993 0Delq Tax Revolv 0 0 0Fac & Operations 0 0 0Info Tech Clemis 0 0 0Info Technology 0 0 0Drain Equipment 105,815 0 0Radio Communicat 0 0 0Motor Pool 0 0 0Office Equipment 0 0 0Mailing & Copier 0 0 0Communication 0 0 0Bldg & Liab Ins 0 0 0Fringe Benefits 0 7,605 0Delq Per Prop Tx 0 0 0Public Transport 0 0 0Undistribute Tax 0 0 0Escheats 0 0 0Public Library 0 0 0Retirement 0 0 0Retiree Hlt Care 0 0 0Int Ret Med Ben 0 0 0Road Comm Retire 0 0 0Contractor Ret. 0 0 0

Page 179



Drain Acctng



07/09/2012 10:17:33 AM





Special Trust 0 0 0Sheriff NET Forf 0 0 0Economic Develop 0 0 0Others 0 0 0

Direct Billed 0 0 0

Total 877,410 42,637 37,006

Page 180




Central Services - Administration Nature and Extent of Services


The Central Services Administration Division is responsible for the supervision and administration of several

proprietary departments including Central Service Support Services (Mail Services, Records Retention, Materials

Management, Motor Pool, Printing, and the Airport. The cost of this Division has been allocated based on the dollar

amount of personnel expense by supervised department.







07/09/2012 10:17:34 AM


For Department Central Services Admin



Building Use Charge 5,880 5,880 Equipment Use Charge 9,035 9,035 County Executive Admin 4,051 226 4,277 County Executive Auditing 221 4 225 Mgmt & Budget Purchasing ( 1) ( 1) Mgmt & Budget Fiscal Services 1,422 270 1,692 Central Services Support Svcs 96 96 Facilities Management 814 814 Human Resources 2,708 2,708 Treasurer 3 3



Page 182



Total



07/09/2012 10:17:36 AM


General & Admin Cent Svcs Admin


Wages & Benefits

SALARIES & WAGES 136,222 0 136,222FRINGE BENEFITS 75,181 0 75,181


Supplies 86 0 86Operating Expenses 302 0 302Internal Charges 13,826 0 13,826

Departmental Totals


Deductions



Allocation Step 1

Inbound- All Others 20,608 0 20,6081st Allocation 246,225 0 246,225

Allocation Step 2


Total For 0100 Central Services


Page 183

Schedule 10.3






07/09/2012 10:17:38 AM



Activity - Cent Svcs Admin



Airport 1,773,878 44.2453 108,943 108,943 1,824 110,767

Motor Pool 1,163,014 29.0088 71,427 71,427 1,195 72,622

Mailing & Copier 51,991 1.2968 3,193 3,193 53 3,246

SubTotal 4,009,182 100.0000 246,225 246,225 4,121 250,346

TOTAL 4,009,182 100.0000 246,225 246,225 4,121 250,346

Allocation Basis: Dollar amount of personnel expenses by supervised dept

Allocation Source: Annual financial statement

Page 184



Total



07/09/2012 10:17:40 AM


Cent Svcs Admin



Central Services Support Svcs 63,711 63,711Airport 110,767 110,767Motor Pool 72,622 72,622Mailing & Copier 3,246 3,246

Direct Billed 0 0

Total 250,346 250,346

Page 185




Central Services – Support Services Nature and Extent of Services


(continued)

The Central Services Support Services Division accounts for the cost of central services provided to all County

departments that are not included the Proprietary Funds. The cost of this Division has been separated into the following

activities.

Mail Services – this activity accounts for the cost of receiving, sorting, delivering, and processing mail. The basis

of allocation is the dollar amount of postage charges by benefiting department.

Records Retention – this activity identifies the cost associated with storing, retrieving, microfilming, and disposing

of County records for departments that are required to maintain historical records for a selected period of time. The basis

of allocation is the number of boxes in storage by benefiting department.

Materials Management – this activity identifies the costs delivery and disposal of property (desks, chairs, files,

etc.) for all County Departments. The basis of allocation is a direct allocation to the Equipment Fund.

Printing Services – this function identifies the costs of processing request and delivery of printing services. The

basis of allocation is the dollar amount of printing charges by department.

Administrative Support – this activity identifies the administrative support incurred in the Central Service Support

Division related to those proprietary departments where administrative support is provided. The basis of allocation is the

dollar amount of personnel expense by benefiting department.

Food Services – this activity identifies the costs of the Courthouse Cafeteria and for the purposes of this cost plan

has not been allocated.


Central Services – Support Services Nature and Extent of Services


(continued)







07/09/2012 10:17:42 AM


For Department Central Services Support Svcs



Building Use Charge 66,091 66,091 Equipment Use Charge 3,701 3,701 County Executive Admin 19,551 1,089 20,640 County Executive Auditing 1,893 35 1,928 County Executive Corp Counsel 3,730 240 3,970 Mgmt & Budget Purchasing 3,796 212 4,008 Mgmt & Budget Fiscal Services 48,701 4,039 52,740 Central Services Admin 62,662 1,049 63,711 Central Services Support Svcs 1,440 1,440 Facilities Management 125,273 125,273 Human Resources 13,071 13,071 Treasurer 114 114 Clerk Admin/Micrographics 298,488 298,488


Misc Revenue ( 204,164)



Page 187



Total



07/09/2012 10:17:43 AM


General & Admin Mail Services Records Retent


Materials Mgmt

Wages & Benefits



Supplies 31,773 0 24,915 6,787 0Contract Services 145,439 10 134,194 8,095 0Internal Charges 735,634 0 241,981 226,482 36,407

Departmental Totals


Deductions


Cost Adjustments

Misc Revenue ( 204,164) 0 ( 145,675) ( 195) ( 3,251)

Functional Cost 1,728,981 227,197 693,266 596,430 33,156

Allocation Step 1

Inbound- 0010 Building Use Charge: Court 35,868 0 9,706 9,706 0Inbound- 0010 Building Use Charge: Annex II 15,213 0 7,606 7,607 0Inbound- 0010 Building Use Charge: Materials 15,010 0 1,108 3,694 4,486Inbound- 0020 Equipment Use Charge 3,701 1,731 1,970 0 0Inbound- 0080 Mgmt & Budget Fiscal Services: 37,167 0 37,167 0 0Inbound- All Others 103,166 23,184 44,156 35,826 0Reallocate Admin Costs ( 252,112) 54,960 44,599 0Unallocated Costs ( 135,934) 0 0 0 01st Allocation 1,803,172 0 849,939 697,862 37,642

Allocation Step 2

Inbound- 0080 Mgmt & Budget Fiscal Services: 2,550 0 2,550 0 0Inbound- 0120 Facilities Management: 61,204 0 16,562 16,562 0Inbound- 0120 Facilities Management: Annex II 38,877 0 19,438 19,439 0Inbound- 0120 Facilities Management: 25,192 0 1,859 6,200 7,530Inbound- 0145 Clerk Admin/Micrographics: 298,488 0 0 298,488 0Inbound- All Others 18,739 4,211 8,021 6,507 0Reallocate Admin Costs ( 4,211) 918 745 0

Page 188

Schedule 11.3




Total



07/09/2012 10:17:43 AM


General & Admin Mail Services Records Retent


Materials MgmtUnallocated Costs ( 28,080) 0 0 0 02nd Allocation 416,970 0 49,348 347,941 7,530


Total Allocated 2,220,142 0 899,287 1,045,803 45,172

Page 189

Schedule 11.3



Printing Serv



07/09/2012 10:17:43 AM


Admin Supt MP Food Services


Wages & Benefits

SALARIES & WAGES 0 0 0FRINGE BENEFITS 0 0 0


Supplies 71 0 0Contract Services 3,134 0 6Internal Charges 58,187 0 172,577

Departmental Totals


Deductions


Cost Adjustments

Misc Revenue ( 1,938) 0 ( 53,105)


Allocation Step 1

Inbound- 0010 Building Use Charge: Court 0 0 16,456Inbound- 0010 Building Use Charge: Annex II 0 0 0Inbound- 0010 Building Use Charge: Materials 5,722 0 0Inbound- 0020 Equipment Use Charge 0 0 0Inbound- 0080 Mgmt & Budget Fiscal Services: 0 0 0Inbound- All Others 0 0 0Reallocate Admin Costs 6,530 146,023 0Unallocated Costs 0 0 ( 135,934)1st Allocation 71,706 146,023 0

Allocation Step 2

Inbound- 0080 Mgmt & Budget Fiscal Services: 0 0 0Inbound- 0120 Facilities Management: 0 0 28,080Inbound- 0120 Facilities Management: Annex II 0 0 0Inbound- 0120 Facilities Management: 9,603 0 0Inbound- 0145 Clerk Admin/Micrographics: 0 0 0Inbound- All Others 0 0 0Reallocate Admin Costs 109 2,439 0

Page 190

Schedule 11.3



Printing Serv



07/09/2012 10:17:43 AM


Admin Supt MP Food Services


Unallocated Costs 0 0 ( 28,080)2nd Allocation 9,712 2,439 0


Total Allocated 81,418 148,462 0

Page 191

Schedule 11.3





07/09/2012 10:17:46 AM



Activity - Mail Services








Central Services Admin 106 0.0113 96 96 96

Facilities Management 284 0.0303 258 258 16 274

Human Resources 9,627 1.0281 8,738 8,738 536 9,274

Treasurer 41,660 4.4488 37,812 37,812 2,321 40,133

Clerk Admin/Micrographics 48,736 5.2045 44,235 44,235 2,715 46,950

M&B Equalization 105,895 11.3085 96,115 96,115 5,899 102,014

M&B Reimb. 84,385 9.0114 76,592 76,592 4,701 81,293

Hum Svc Homeland 3,790 0.4047 3,440 3,440 211 3,651

Pub Svc Vets Svc 6,453 0.6891 5,857 5,857 359 6,216

Pub Svc Comm Cor 2,476 0.2644 2,247 2,247 138 2,385

Pub Svc MSU Ext 9,731 1.0392 8,832 8,832 542 9,374

Pub Svc Animal 12,814 1.3684 11,631 11,631 714 12,345

Pub Svc CC Prob 8,924 0.9530 8,100 8,100 497 8,597

Pub Svc Med Exam 2,094 0.2236 1,901 1,901 117 2,018

C&ED Dev & Plan 3,573 0.3816 3,243 3,243 199 3,442

Clerk / ROD 108,329 11.5682 98,324 98,324 6,035 104,359

Probate Court 47,645 5.0880 43,245 43,245 2,654 45,899

Family Court 80,535 8.6003 73,097 73,097 4,486 77,583


Sheriff Office 27,411 2.9272 24,879 24,879 1,527 26,406

BOC Bd of Comm 3,562 0.3804 3,233 3,233 198 3,431

BOC Library 645 0.0689 585 585 36 621

Water Res. Comm. 25,360 2.7082 23,018 23,018 1,413 24,431

Parks & Rec 15,384 1.6428 13,963 13,963 857 14,820

Page 192





07/09/2012 10:17:46 AM



Activity - Mail Services


Friend of Court 55,006 5.8741 49,926 49,926 3,064 52,990

Health 40,692 4.3455 36,934 36,934 2,267 39,201

JTPA Grants 2,318 0.2475 2,104 2,104 129 2,233

LE Grants PA-CRP 32,186 3.4371 29,213 29,213 1,793 31,006

House Comm Dev 17,079 1.8239 15,502 15,502 951 16,453

Hum Svcs Grants 16,496 1.7616 14,972 14,972 919 15,891

Juvenile Maint 9,283 0.9913 8,426 8,426 517 8,943

Airport 2,474 0.2642 2,246 2,246 138 2,384

Drain Prop Funds 12,474 1.3321 11,322 11,322 695 12,017

Info Tech Clemis 113 0.0121 103 103 6 109

Info Technology 434 0.0463 394 394 24 418

Radio Communicat 9 0.0010 8 8 1 9

Motor Pool 697 0.0744 633 633 39 672

Bldg & Liab Ins 1,121 0.1197 1,017 1,017 62 1,079

Fringe Benefits 3,639 0.3886 3,303 3,303 203 3,506

Delq Per Prop Tx 5,785 0.6178 5,251 5,251 322 5,573

Retirement 9,889 1.0560 8,976 8,976 551 9,527

SubTotal 936,423 100.0000 849,939 849,939 49,348 899,287

TOTAL 936,423 100.0000 849,939 849,939 49,348 899,287

Allocation Basis: Dollar amount of mail charges

Allocation Source: Annual mail chargeback summary

Page 193





07/09/2012 10:17:47 AM



Activity - Records Retent


County Executive Admin 8 0.0177 123 123 123




Mgmt & Budget Purchasing 333 0.7352 5,130 5,130 5,130

Mgmt & Budget Fiscal Services 911 2.0112 14,036 14,036 14,036

Central Services Support Svcs 78 0.1722 1,202 1,202 1,202

Human Resources 813 1.7949 12,526 12,526 6,613 19,139

Treasurer 2,324 5.1307 35,805 35,805 18,905 54,710

M&B Equalization 2,099 4.6340 32,339 32,339 17,075 49,414

M&B Reimb. 179 0.3952 2,758 2,758 1,456 4,214

Hum Svc Admin 71 0.1567 1,094 1,094 578 1,672

Hum Svc Homeland 7 0.0155 108 108 57 165

Pub Svc Comm Cor 671 1.4814 10,338 10,338 5,458 15,796

Pub Svc MSU Ext 28 0.0618 431 431 228 659

Pub Svc Animal 12 0.0265 185 185 98 283

C&ED Admin 296 0.6535 4,560 4,560 2,408 6,968

Clerk / ROD 2,783 6.1440 42,877 42,877 22,639 65,516

District Court 1,561 3.4462 24,050 24,050 12,698 36,748

Probate Court 1,077 2.3777 16,593 16,593 8,761 25,354

Family Court 5,003 11.0451 77,080 77,080 40,697 117,777


Sheriff Office 2,099 4.6340 32,339 32,339 17,075 49,414

BOC Bd of Comm 19 0.0419 293 293 155 448

Friend of Court 1,138 2.5124 17,533 17,533 9,257 26,790

Health 5,845 12.9040 90,052 90,052 47,547 137,599

JTPA Grants 5 0.0110 77 77 41 118

Juvenile Maint 1,457 3.2166 22,448 22,448 11,852 34,300

Medical Care Fac 289 0.6380 4,453 4,453 2,351 6,804

Fac & Operations 42 0.0927 647 647 342 989

Page 194





07/09/2012 10:17:47 AM



Activity - Records Retent


Info Technology 112 0.2473 1,726 1,726 911 2,637

Bldg & Liab Ins 463 1.0222 7,133 7,133 3,766 10,899

Others 11 0.0243 169 169 89 258

SubTotal 45,296 100.0000 697,862 697,862 347,941 1,045,803

TOTAL 45,296 100.0000 697,862 697,862 347,941 1,045,803

Allocation Basis: Records Count by department

Allocation Source: Record summary log

Page 195





07/09/2012 10:17:49 AM





Office Equipment 100 100.0000 37,642 37,642 7,530 45,172

SubTotal 100 100.0000 37,642 37,642 7,530 45,172

TOTAL 100 100.0000 37,642 37,642 7,530 45,172

Allocation Basis: Direct allocation to Office Equipment Fund

Allocation Source: Consultant's workpapers

Page 196





07/09/2012 10:17:51 AM



Activity - Printing Serv



County Executive Auditing 1,380 0.2613 187 187 187

County Executive Corp Counsel 1,674 0.3170 227 227 227

Mgmt & Budget Purchasing 3,728 0.7059 506 506 506

Mgmt & Budget Fiscal Services 5,894 1.1160 800 800 800

Central Services Support Svcs 1,753 0.3319 238 238 238

Human Resources 15,349 2.9063 2,084 2,084 301 2,385

Treasurer 6,734 1.2751 914 914 132 1,046


M&B Equalization 16,024 3.0341 2,176 2,176 314 2,490

M&B Reimb. 6,476 1.2262 879 879 127 1,006

Hum Svc Homeland 3,212 0.6082 436 436 63 499

Pub Svc Vets Svc 4,620 0.8748 627 627 91 718

Pub Svc Comm Cor 9,291 1.7592 1,261 1,261 182 1,443

Pub Svc MSU Ext 4,535 0.8587 616 616 89 705

Pub Svc Animal 4,752 0.8998 645 645 93 738

Pub Svc CC Prob 22,321 4.2264 3,031 3,031 437 3,468

Pub Svc Med Exam 4,793 0.9075 651 651 94 745

C&ED Admin 51 0.0097 7 7 1 8

C&ED Dev & Plan 5,423 1.0268 736 736 106 842

Clerk / ROD 11,884 2.2502 1,614 1,614 233 1,847

District Court 21,849 4.1371 2,967 2,967 428 3,395

Probate Court 15,896 3.0099 2,158 2,158 311 2,469

Family Court 41,448 7.8481 5,628 5,628 812 6,440


Sheriff Office 52,986 10.0328 7,194 7,194 1,038 8,232

BOC Bd of Comm 4,234 0.8017 575 575 83 658

BOC Library 4,095 0.7754 556 556 80 636

Water Res. Comm. 54,201 10.2629 7,359 7,359 1,062 8,421

Parks & Rec 5,388 1.0202 732 732 106 838

Page 197





07/09/2012 10:17:51 AM



Activity - Printing Serv


Friend of Court 8,684 1.6443 1,179 1,179 170 1,349

Health 20,897 3.9568 2,837 2,837 409 3,246

JTPA Grants 1,130 0.2140 153 153 22 175

LE Grants PA-CRP 7,010 1.3273 952 952 137 1,089

House Comm Dev 8,960 1.6966 1,217 1,217 176 1,393

Hum Svcs Grants 11,938 2.2604 1,621 1,621 234 1,855

Juvenile Maint 26,140 4.9496 3,549 3,549 512 4,061

Drain Prop Funds 449 0.0850 61 61 9 70

Fac & Operations 9,877 1.8702 1,341 1,341 194 1,535

Info Technology 9,321 1.7649 1,266 1,266 183 1,449

Radio Communicat 336 0.0636 46 46 7 53

Motor Pool 1,201 0.2274 163 163 24 187

Bldg & Liab Ins 2,652 0.5022 360 360 52 412

Fringe Benefits 1,850 0.3503 251 251 36 287

Retirement 730 0.1382 99 99 14 113

SubTotal 528,127 100.0000 71,706 71,706 9,712 81,418

TOTAL 528,127 100.0000 71,706 71,706 9,712 81,418

Allocation Basis: Dollar amount of printing & paper charges by department

Allocation Source: Printing chargeback summary

Page 198





07/09/2012 10:17:53 AM



Activity - Admin Supt MP


Motor Pool 100 100.0000 146,023 146,023 2,439 148,462

SubTotal 100 100.0000 146,023 146,023 2,439 148,462

TOTAL 100 100.0000 146,023 146,023 2,439 148,462

Allocation Basis: Direct allocation to Motor Pool

Allocation Source: Consultant's workpapers

Page 199



Total



07/09/2012 10:17:56 AM


Printing ServMaterials MgmtRecords RetentMail Services


Receiving Department Admin Supt MP

County Executive Admin 12,844 10,275 123 0 2,446 0County Executive Auditing 1,429 25 1,217 0 187 0County Executive Corp Counsel 13,773 1,067 12,479 0 227 0Mgmt & Budget Admin 4,699 15 4,684 0 0 0Mgmt & Budget Purchasing 6,014 378 5,130 0 506 0Mgmt & Budget Fiscal Services 48,866 34,030 14,036 0 800 0Central Services Admin 96 96 0 0 0 0Central Services Support Svcs 1,440 0 1,202 0 238 0Facilities Management 274 274 0 0 0 0Human Resources 30,798 9,274 19,139 0 2,385 0Treasurer 95,889 40,133 54,710 0 1,046 0Clerk Admin/Micrographics 48,587 46,950 0 0 1,637 0M&B Equalization 153,918 102,014 49,414 0 2,490 0M&B Reimb. 86,513 81,293 4,214 0 1,006 0Hum Svc Admin 1,672 0 1,672 0 0 0Hum Svc Homeland 4,315 3,651 165 0 499 0Pub Svc Vets Svc 6,934 6,216 0 0 718 0Pub Svc Comm Cor 19,624 2,385 15,796 0 1,443 0Pub Svc MSU Ext 10,738 9,374 659 0 705 0Pub Svc Animal 13,366 12,345 283 0 738 0Pub Svc CC Prob 12,065 8,597 0 0 3,468 0Pub Svc Med Exam 2,763 2,018 0 0 745 0C&ED Admin 6,976 0 6,968 0 8 0C&ED Dev & Plan 4,284 3,442 0 0 842 0Clerk / ROD 171,722 104,359 65,516 0 1,847 0District Court 40,143 0 36,748 0 3,395 0Probate Court 73,722 45,899 25,354 0 2,469 0Family Court 201,800 77,583 117,777 0 6,440 0Prosecuting Atty 373,209 25,874 338,261 0 9,074 0Sheriff Office 84,052 26,406 49,414 0 8,232 0BOC Bd of Comm 4,537 3,431 448 0 658 0BOC Library 1,257 621 0 0 636 0Water Res. Comm. 32,852 24,431 0 0 8,421 0

Page 200



Total



07/09/2012 10:17:56 AM


Printing ServMaterials MgmtRecords RetentMail Services


Receiving Department Admin Supt MP

Parks & Rec 15,658 14,820 0 0 838 0Friend of Court 81,129 52,990 26,790 0 1,349 0Health 180,046 39,201 137,599 0 3,246 0JTPA Grants 2,526 2,233 118 0 175 0LE Grants PA-CRP 32,095 31,006 0 0 1,089 0House Comm Dev 17,846 16,453 0 0 1,393 0Hum Svcs Grants 17,746 15,891 0 0 1,855 0Juvenile Maint 47,304 8,943 34,300 0 4,061 0Medical Care Fac 6,804 0 6,804 0 0 0Airport 2,384 2,384 0 0 0 0Drain Prop Funds 12,087 12,017 0 0 70 0Fac & Operations 2,524 0 989 0 1,535 0Info Tech Clemis 109 109 0 0 0 0Info Technology 4,504 418 2,637 0 1,449 0Radio Communicat 62 9 0 0 53 0Motor Pool 149,321 672 0 0 187 148,462Office Equipment 45,172 0 0 45,172 0 0Bldg & Liab Ins 12,390 1,079 10,899 0 412 0Fringe Benefits 3,793 3,506 0 0 287 0Delq Per Prop Tx 5,573 5,573 0 0 0 0Retirement 9,640 9,527 0 0 113 0Others 258 0 258 0 0 0


Total 2,220,142 899,287 1,045,803 45,172 81,418 148,462

Page 201




Facilities Management Nature and Extent of Services


The Facilities Management department is responsible for providing administrative support to Facilities Operations.

The schedule includes the cost of providing administrative support as well as engineering employees who provide

technical support. In addition, and adjustment was included for the cost of providing building security at specific

locations. The cost of this schedule has been separated between the different buildings that benefit from these services

based on the assigned square footage of each building. The cost identified with each building was then allocated to the

occupants of each respective building based on the assigned square footage that each department occupies within their

respective building.







07/09/2012 10:17:58 AM


For Department Facilities Management



Building Use Charge 52,051 52,051 Non-Departmental 1,326,098 1,326,098 County Executive Admin 16,987 946 17,933 County Executive Auditing 1,032 19 1,051 County Executive Corp Counsel 65,273 4,194 69,467 Mgmt & Budget Purchasing 3,699 137 3,836 Mgmt & Budget Fiscal Services 7,481 1,188 8,669 Central Services Support Svcs 258 16 274 Facilities Management 3,715 3,715 Human Resources 11,357 11,357 Treasurer 83 83

Total Allocated Additions: 1,472,879 21,655 1,494,534 1,494,534

Building Security 754,557



Page 203



Total



07/09/2012 10:18:00 AM




Courthouse

Wages & Benefits

SALARIES & WAGES 560,108 0 11,202 25,093 124,121FRINGE BENEFITS 326,363 0 6,527 14,621 72,324


Supplies 2,382 0 48 107 529Contract Services 11,927 0 239 534 2,645Professional Serv 71,877 0 1,438 3,220 15,926Internal Charges 81,137 0 1,623 3,635 17,980

Departmental Totals

Total Expenditures 1,053,794 0 21,077 47,210 233,525

Deductions


Cost Adjustments

Building Security 754,557 0 0 0 470,696

Functional Cost 1,808,351 0 21,077 47,210 704,221

Allocation Step 1

Inbound- 0010 Building Use Charge: Service 48,835 0 1,094 2,442 12,062Inbound- 0025 Non-Departmental: Specific 726,098 579,861 4,357 6,971 49,447Inbound- 0025 Non-Departmental: Service Ctr 600,000 0 13,440 30,000 148,200Inbound- All Others 97,946 0 1,963 4,391 21,680Reallocate Admin Costs ( 579,861) 11,620 25,995 128,3731st Allocation 3,281,230 0 53,551 117,009 1,063,983

Allocation Step 2

Inbound- All Others 21,655 0 434 971 4,7942nd Allocation 21,655 0 434 971 4,794

Page 204

Schedule 12.3




Total



07/09/2012 10:18:00 AM




Courthouse

Total For 0120 Facilities

Total Allocated 3,302,885 0 53,985 117,980 1,068,777

Page 205

Schedule 12.3



Central Svc Bld



07/09/2012 10:18:00 AM




Oak Pointe

Wages & Benefits

SALARIES & WAGES 5,657 22,572 8,906 10,194 21,620FRINGE BENEFITS 3,296 13,152 5,189 5,940 12,598


Supplies 24 96 38 43 92Contract Services 120 481 190 217 460Professional Serv 726 2,897 1,143 1,308 2,774Internal Charges 819 3,270 1,290 1,477 3,132

Departmental Totals

Total Expenditures 10,642 42,468 16,756 19,179 40,676

Deductions


Cost Adjustments

Building Security 0 0 0 0 0

Functional Cost 10,642 42,468 16,756 19,179 40,676

Allocation Step 1

Inbound- 0010 Building Use Charge: Service 552 2,198 864 991 2,105Inbound- 0025 Non-Departmental: Specific 508 3,921 2,977 2,396 1,888Inbound- 0025 Non-Departmental: Service Ctr 6,780 27,000 10,620 12,180 25,860Inbound- All Others 994 3,949 1,557 1,784 3,785Reallocate Admin Costs 5,882 23,377 9,216 10,563 22,4071st Allocation 25,358 102,913 41,990 47,093 96,721

Allocation Step 2

Inbound- All Others 220 873 344 394 8372nd Allocation 220 873 344 394 837

Page 206

Schedule 12.3



Central Svc Bld



07/09/2012 10:18:00 AM




Oak Pointe


Total Allocated 25,578 103,786 42,334 47,487 97,558

Page 207

Schedule 12.3



Public Works



07/09/2012 10:18:00 AM




Law Enf Complex

Wages & Benefits



Supplies 86 16 30 48 340Contract Services 432 80 150 242 1,704Professional Serv 2,602 482 906 1,459 10,271Internal Charges 2,937 544 1,022 1,647 11,594

Departmental Totals


Deductions


Cost Adjustments


Functional Cost 38,147 7,062 13,277 21,391 150,585

Allocation Step 1

Inbound- 0010 Building Use Charge: Service 1,963 366 689 0 7,784Inbound- 0025 Non-Departmental: Specific 0 1,162 1,960 2,687 31,295Inbound- 0025 Non-Departmental: Service Ctr 24,120 4,500 8,460 0 95,640Inbound- All Others 3,543 656 1,237 1,985 13,999Reallocate Admin Costs 20,977 3,882 7,322 11,750 82,8751st Allocation 88,750 17,628 32,945 37,813 382,178

Allocation Step 2

Inbound- All Others 783 145 273 439 3,0952nd Allocation 783 145 273 439 3,095

Page 208

Schedule 12.3



Public Works



07/09/2012 10:18:00 AM




Law Enf Complex


Total Allocated 89,533 17,773 33,218 38,252 385,273

Page 209

Schedule 12.3



Medical Exam



07/09/2012 10:18:00 AM




Trusty Camp

Wages & Benefits



Supplies 49 215 78 29 73Contract Services 246 1,078 389 147 367Professional Serv 1,481 6,498 2,343 884 2,214Internal Charges 1,671 7,335 2,645 998 2,499

Departmental Totals


Deductions


Cost Adjustments


Functional Cost 21,708 95,263 34,354 12,961 32,456

Allocation Step 1

Inbound- 0010 Building Use Charge: Service 1,123 4,927 1,778 0 0Inbound- 0025 Non-Departmental: Specific 3,485 0 6,244 1,380 2,324Inbound- 0025 Non-Departmental: Service Ctr 13,800 60,540 21,840 0 0Inbound- All Others 2,021 8,857 3,194 1,206 3,012Reallocate Admin Costs 11,962 52,438 18,908 7,141 17,8311st Allocation 54,099 222,025 86,318 22,688 55,623

Allocation Step 2

Inbound- All Others 447 1,958 706 267 6662nd Allocation 447 1,958 706 267 666

Page 210

Schedule 12.3



Medical Exam



07/09/2012 10:18:00 AM




Trusty Camp


Total Allocated 54,546 223,983 87,024 22,955 56,289

Page 211

Schedule 12.3



Materials Mgmt



07/09/2012 10:18:00 AM




South Ofc Bldg

Wages & Benefits

SALARIES & WAGES 6,217 18,484 1,120 5,041 16,355FRINGE BENEFITS 3,623 10,770 653 2,937 9,530


Supplies 26 79 5 21 70Contract Services 132 394 24 107 348Professional Serv 798 2,372 144 647 2,099Internal Charges 901 2,678 162 730 2,369

Departmental Totals


Deductions


Cost Adjustments


Functional Cost 11,697 34,777 2,108 9,483 30,771

Allocation Step 1

Inbound- 0010 Building Use Charge: Service 606 1,797 0 0 0Inbound- 0025 Non-Departmental: Specific 0 3,485 0 581 3,558Inbound- 0025 Non-Departmental: Service Ctr 7,440 22,080 0 0 0Inbound- All Others 1,087 3,233 195 885 2,856Reallocate Admin Costs 6,433 19,140 1,153 5,239 16,9091st Allocation 27,263 84,512 3,456 16,188 54,094

Allocation Step 2

Inbound- All Others 240 715 43 196 6312nd Allocation 240 715 43 196 631

Page 212

Schedule 12.3



Materials Mgmt



07/09/2012 10:18:00 AM




South Ofc Bldg


Total Allocated 27,503 85,227 3,499 16,384 54,725

Page 213

Schedule 12.3



Mens Facility



07/09/2012 10:18:00 AM


Womens Facility Central Garage Med Care Fac.


EOB 41 West

Wages & Benefits

SALARIES & WAGES 1,512 952 7,954 14,563 31,478FRINGE BENEFITS 881 555 4,634 8,485 18,342


Supplies 6 4 34 62 134Contract Services 32 20 169 310 670Professional Serv 194 122 1,021 1,869 4,039Internal Charges 219 138 1,152 2,110 4,560

Departmental Totals


Deductions


Cost Adjustments

Building Security 0 0 0 0 57,604

Functional Cost 2,844 1,791 14,964 27,399 116,827

Allocation Step 1

Inbound- 0010 Building Use Charge: Service 147 93 776 1,416 3,062Inbound- 0025 Non-Departmental: Specific 0 0 0 2,977 12,634Inbound- 0025 Non-Departmental: Service Ctr 1,800 1,140 9,540 17,400 37,620Inbound- All Others 267 165 1,395 2,546 5,504Reallocate Admin Costs 1,578 979 8,256 15,072 32,5831st Allocation 6,636 4,168 34,931 66,810 208,230

Allocation Step 2

Inbound- All Others 59 37 308 563 1,2172nd Allocation 59 37 308 563 1,217

Page 214

Schedule 12.3



Mens Facility



07/09/2012 10:18:00 AM


Womens Facility Central Garage Med Care Fac.


EOB 41 West


Total Allocated 6,695 4,205 35,239 67,373 209,447

Page 215

Schedule 12.3



Building Secur



07/09/2012 10:18:00 AM



Wages & Benefits



Supplies 0Contract Services 0Professional Serv 0Internal Charges 0

Departmental Totals

Total Expenditures 0

Deductions

Total Deductions 0

Cost Adjustments

Building Security 226,257

Functional Cost 226,257

Allocation Step 1

Inbound- 0010 Building Use Charge: Service 0Inbound- 0025 Non-Departmental: Specific 0Inbound- 0025 Non-Departmental: Service Ctr 0Inbound- All Others 0Reallocate Admin Costs 01st Allocation 226,257

Allocation Step 2

Inbound- All Others 02nd Allocation 0

Page 216

Schedule 12.3



Building Secur



07/09/2012 10:18:00 AM




Total Allocated 226,257

Page 217

Schedule 12.3





07/09/2012 10:18:02 AM



Activity - N. Office Bldg


Pub Svc Vets Svc 4,711 12.5386 6,715 6,715 54 6,769

Pub Svc MSU Ext 12,295 32.7238 17,524 17,524 142 17,666

Pub Svc CC Prob 19,470 51.8205 27,750 27,750 225 27,975

Water Res. Comm. 875 2.3289 1,247 1,247 10 1,257

Others 221 0.5882 315 315 3 318

SubTotal 37,572 100.0000 53,551 53,551 434 53,985

TOTAL 37,572 100.0000 53,551 53,551 434 53,985



Page 218





07/09/2012 10:18:04 AM



Activity - NO Health Ctr



Hum Svc Admin 691 0.8221 962 962 8 970

C&ED Admin 461 0.5485 642 642 6 648

Health 35,636 42.3965 49,608 49,608 432 50,040

Hum Svcs Grants 19,051 22.6652 26,520 26,520 231 26,751

Others 24,212 28.8053 33,705 33,705 294 33,999

SubTotal 84,054 100.0000 117,009 117,009 971 117,980

TOTAL 84,054 100.0000 117,009 117,009 971 117,980



Page 219





07/09/2012 10:18:06 AM



Activity - Courthouse




Treasurer 9,806 2.3623 25,135 25,135 122 25,257


M&B Reimb. 6,628 1.5967 16,989 16,989 83 17,072

Pub Svc CC Prob 3,773 0.9089 9,671 9,671 47 9,718

Clerk / ROD 30,287 7.2963 77,631 77,631 377 78,008

Probate Court 20,351 4.9027 52,163 52,163 254 52,417

Family Court 158,879 38.2750 407,235 407,235 1,979 409,214


Sheriff Office 12,965 3.1233 33,232 33,232 162 33,394

BOC Bd of Comm 8,249 1.9872 21,144 21,144 103 21,247

BOC Library 21,334 5.1395 54,683 54,683 266 54,949

LE Grants PA-CRP 5,550 1.3370 14,226 14,226 69 14,295

Fac & Operations 7,352 1.7711 18,845 18,845 92 18,937

Delq Per Prop Tx 4,360 1.0503 11,176 11,176 54 11,230

Others 31,554 7.6015 80,879 80,879 393 81,272

SubTotal 415,101 100.0000 1,063,983 1,063,983 4,794 1,068,777

TOTAL 415,101 100.0000 1,063,983 1,063,983 4,794 1,068,777



Page 220





07/09/2012 10:18:08 AM



Activity - Central Svc Bld


Fac & Operations 17,694 93.0284 23,590 23,590 205 23,795

Others 1,326 6.9716 1,768 1,768 15 1,783

SubTotal 19,020 100.0000 25,358 25,358 220 25,578

TOTAL 19,020 100.0000 25,358 25,358 220 25,578



Page 221





07/09/2012 10:18:10 AM



Activity - Info Tech Bldg


Road Commission 10,250 13.5598 13,955 13,955 118 14,073

Info Tech Clemis 7,849 10.3835 10,686 10,686 91 10,777

Info Technology 56,820 75.1677 77,357 77,357 656 78,013

Communication 672 0.8890 915 915 8 923

SubTotal 75,591 100.0000 102,913 102,913 873 103,786

TOTAL 75,591 100.0000 102,913 102,913 873 103,786



Page 222





07/09/2012 10:18:12 AM



Activity - Annex I


Hum Svc Homeland 9,450 31.7125 13,316 13,316 109 13,425

Sheriff Office 13,142 44.1021 18,518 18,518 152 18,670

JTPA Grants 3,707 12.4400 5,224 5,224 43 5,267

Info Tech Clemis 3,500 11.7454 4,932 4,932 40 4,972

SubTotal 29,799 100.0000 41,990 41,990 344 42,334

TOTAL 29,799 100.0000 41,990 41,990 344 42,334



Page 223





07/09/2012 10:18:14 AM



Activity - Annex II



Water Res. Comm. 4,557 13.3413 6,283 6,283 301 6,584

Others 1,402 4.1046 1,933 1,933 93 2,026

SubTotal 34,157 100.0000 47,093 47,093 394 47,487

TOTAL 34,157 100.0000 47,093 47,093 394 47,487



Page 224





07/09/2012 10:18:16 AM



Activity - Oak Pointe


M&B Equalization 17,285 23.8565 23,074 23,074 200 23,274

Pub Svc Comm Cor 12,241 16.8949 16,341 16,341 141 16,482

Sheriff Office 996 1.3747 1,330 1,330 12 1,342

Friend of Court 36,460 50.3215 48,671 48,671 421 49,092

House Comm Dev 5,472 7.5524 7,305 7,305 63 7,368

SubTotal 72,454 100.0000 96,721 96,721 837 97,558

TOTAL 72,454 100.0000 96,721 96,721 837 97,558



Page 225





07/09/2012 10:18:19 AM



Activity - Public Works



Water Res. Comm. 40,142 59.1794 52,521 52,521 484 53,005

Fac & Operations 24,850 36.6352 32,514 32,514 299 32,813

SubTotal 67,831 100.0000 88,750 88,750 783 89,533

TOTAL 67,831 100.0000 88,750 88,750 783 89,533



Page 226





07/09/2012 10:18:21 AM



Activity - Child Care Ctr


Fringe Benefits 12,552 100.0000 17,628 17,628 145 17,773

SubTotal 12,552 100.0000 17,628 17,628 145 17,773

TOTAL 12,552 100.0000 17,628 17,628 145 17,773



Page 227





07/09/2012 10:18:23 AM



Activity - Health Svc Ctr


Health 18,056 76.2661 25,126 25,126 209 25,335

Hum Svcs Grants 987 4.1690 1,373 1,373 11 1,384

Others 4,632 19.5649 6,446 6,446 53 6,499

SubTotal 23,675 100.0000 32,945 32,945 273 33,218

TOTAL 23,675 100.0000 32,945 32,945 273 33,218



Page 228





07/09/2012 10:18:25 AM



Activity - S. Health Svc


Health 30,295 79.7341 30,150 30,150 350 30,500

Hum Svcs Grants 2,686 7.0694 2,673 2,673 31 2,704

Others 5,014 13.1965 4,990 4,990 58 5,048

SubTotal 37,995 100.0000 37,813 37,813 439 38,252

TOTAL 37,995 100.0000 37,813 37,813 439 38,252



Page 229





07/09/2012 10:18:27 AM



Activity - Law Enf Complex


Pub Svc Comm Cor 610 0.2276 870 870 7 877

Sheriff Office 267,368 99.7724 381,308 381,308 3,088 384,396

SubTotal 267,978 100.0000 382,178 382,178 3,095 385,273

TOTAL 267,978 100.0000 382,178 382,178 3,095 385,273



Page 230





07/09/2012 10:18:29 AM



Activity - Medical Exam


Pub Svc Med Exam 38,680 100.0000 54,099 54,099 447 54,546

SubTotal 38,680 100.0000 54,099 54,099 447 54,546

TOTAL 38,680 100.0000 54,099 54,099 447 54,546



Page 231





07/09/2012 10:18:31 AM



Activity - Child Welfare


Juvenile Maint 169,559 100.0000 222,025 222,025 1,958 223,983

SubTotal 169,559 100.0000 222,025 222,025 1,958 223,983

TOTAL 169,559 100.0000 222,025 222,025 1,958 223,983



Page 232





07/09/2012 10:18:34 AM



Activity - Work Release


Sheriff Office 61,138 100.0000 86,318 86,318 706 87,024

SubTotal 61,138 100.0000 86,318 86,318 706 87,024

TOTAL 61,138 100.0000 86,318 86,318 706 87,024



Page 233





07/09/2012 10:18:36 AM



Activity - Animal Control


Pub Svc Animal 19,108 82.7580 18,776 18,776 221 18,997

Sheriff Office 3,981 17.2420 3,912 3,912 46 3,958

SubTotal 23,089 100.0000 22,688 22,688 267 22,955

TOTAL 23,089 100.0000 22,688 22,688 267 22,955



Page 234





07/09/2012 10:18:38 AM



Activity - Trusty Camp


Sheriff Office 8,708 15.1034 8,401 8,401 101 8,502

Others 48,948 84.8966 47,222 47,222 565 47,787

SubTotal 57,656 100.0000 55,623 55,623 666 56,289

TOTAL 57,656 100.0000 55,623 55,623 666 56,289



Page 235





07/09/2012 10:18:40 AM






Mailing & Copier 1,622 7.5965 2,071 2,071 240 2,311

SubTotal 21,352 100.0000 27,263 27,263 240 27,503

TOTAL 21,352 100.0000 27,263 27,263 240 27,503



Page 236





07/09/2012 10:18:42 AM



Activity - Sheriff Admin


Sheriff Office 61,891 100.0000 84,512 84,512 715 85,227

SubTotal 61,891 100.0000 84,512 84,512 715 85,227

TOTAL 61,891 100.0000 84,512 84,512 715 85,227



Page 237





07/09/2012 10:18:45 AM



Activity - Farmers Market


County Market 7,453 100.0000 3,456 3,456 43 3,499

SubTotal 7,453 100.0000 3,456 3,456 43 3,499

TOTAL 7,453 100.0000 3,456 3,456 43 3,499



Page 238





07/09/2012 10:18:47 AM



Activity - W Oakland Bldg


Family Court 3,859 22.7817 3,688 3,688 45 3,733

Health 12,331 72.7966 11,784 11,784 142 11,926

Hum Svcs Grants 749 4.4217 716 716 9 725

SubTotal 16,939 100.0000 16,188 16,188 196 16,384

TOTAL 16,939 100.0000 16,188 16,188 196 16,384



Page 239





07/09/2012 10:18:49 AM



Activity - South Ofc Bldg


Pub Svc Vets Svc 4,517 8.2615 4,469 4,469 52 4,521

Pub Svc Comm Cor 5,314 9.7193 5,258 5,258 61 5,319

Pub Svc CC Prob 21,600 39.5063 21,370 21,370 250 21,620

Family Court 6,652 12.1664 6,581 6,581 77 6,658

Sheriff Office 353 0.6456 349 349 4 353

BOC Bd of Comm 556 1.0169 550 550 6 556

Info Technology 12,264 22.4307 12,134 12,134 142 12,276

Others 3,419 6.2533 3,383 3,383 39 3,422

SubTotal 54,675 100.0000 54,094 54,094 631 54,725

TOTAL 54,675 100.0000 54,094 54,094 631 54,725

Allocation Basis: Assigned square footage by deparment


Page 240





07/09/2012 10:18:51 AM



Activity - Mens Facility


Others 5,102 100.0000 6,636 6,636 59 6,695

SubTotal 5,102 100.0000 6,636 6,636 59 6,695

TOTAL 5,102 100.0000 6,636 6,636 59 6,695



Page 241





07/09/2012 10:18:54 AM



Activity - Womens Facility


Pub Svc Comm Cor 3,167 100.0000 4,168 4,168 37 4,205

SubTotal 3,167 100.0000 4,168 4,168 37 4,205

TOTAL 3,167 100.0000 4,168 4,168 37 4,205



Page 242





07/09/2012 10:18:56 AM



Activity - Central Garage



Motor Pool 22,271 83.4214 29,140 29,140 257 29,397

SubTotal 26,697 100.0000 34,931 34,931 308 35,239

TOTAL 26,697 100.0000 34,931 34,931 308 35,239



Page 243





07/09/2012 10:18:58 AM



Activity - Med Care Fac.


Health 2,955 6.0362 4,033 4,033 34 4,067

Medical Care Fac 46,000 93.9638 62,777 62,777 529 63,306

SubTotal 48,955 100.0000 66,810 66,810 563 67,373

TOTAL 48,955 100.0000 66,810 66,810 563 67,373



Page 244





07/09/2012 10:19:01 AM



Activity - EOB 41 West







Human Resources 20,346 19.3113 40,212 40,212 445 40,657

Pub Svc Admin 431 0.4091 852 852 9 861

C&ED Admin 750 0.7119 1,482 1,482 16 1,498

C&ED Dev & Plan 21,333 20.2481 42,163 42,163 467 42,630

JTPA Grants 2,504 2.3767 4,949 4,949 55 5,004

Bldg & Liab Ins 2,058 1.9533 4,067 4,067 45 4,112

Fringe Benefits 1,029 0.9767 2,034 2,034 22 2,056

Others 7,227 6.8595 14,283 14,283 158 14,441

SubTotal 105,358 100.0000 208,230 208,230 1,217 209,447

TOTAL 105,358 100.0000 208,230 208,230 1,217 209,447



Page 245





07/09/2012 10:19:03 AM



Activity - Building Secur


Friend of Court 100 100.0000 226,257 226,257 226,257

SubTotal 100 100.0000 226,257 226,257 226,257

TOTAL 100 100.0000 226,257 226,257 226,257

Allocation Basis: Direct allocation to benefiting department

Allocation Source: Court security summary

Page 246



Total



07/09/2012 10:19:06 AM


Central Svc BldCourthouseNO Health CtrN. Office Bldg



County Executive Admin 35,184 0 0 0 0 0 0County Executive Auditing 5,572 0 5,572 0 0 0 0County Executive Corp Counsel 16,684 0 0 16,684 0 0 0Mgmt & Budget Admin 1,919 0 0 0 0 0 0Mgmt & Budget Purchasing 13,815 0 0 0 0 0 0Mgmt & Budget Fiscal Services 46,456 0 0 0 0 0 0Central Services Admin 814 0 0 0 0 0 0Central Services Support Svcs 125,273 0 0 61,204 0 0 0Facilities Management 3,715 0 0 0 0 0 0Human Resources 40,657 0 0 0 0 0 0Treasurer 25,257 0 0 25,257 0 0 0Clerk Admin/Micrographics 13,084 0 0 13,084 0 0 0M&B Equalization 23,274 0 0 0 0 0 0M&B Reimb. 17,072 0 0 17,072 0 0 0Hum Svc Admin 970 0 970 0 0 0 0Hum Svc Homeland 13,425 0 0 0 0 0 13,425Pub Svc Admin 861 0 0 0 0 0 0Pub Svc Vets Svc 11,290 6,769 0 0 0 0 0Pub Svc Comm Cor 26,883 0 0 0 0 0 0Pub Svc MSU Ext 17,666 17,666 0 0 0 0 0Pub Svc Animal 18,997 0 0 0 0 0 0Pub Svc CC Prob 59,313 27,975 0 9,718 0 0 0Pub Svc Med Exam 54,546 0 0 0 0 0 0C&ED Admin 2,146 0 648 0 0 0 0C&ED Dev & Plan 42,630 0 0 0 0 0 0Clerk / ROD 78,008 0 0 78,008 0 0 0Probate Court 52,417 0 0 52,417 0 0 0Family Court 419,605 0 0 409,214 0 0 0Prosecuting Atty 150,795 0 0 150,795 0 0 0Sheriff Office 622,866 0 0 33,394 0 0 18,670BOC Bd of Comm 21,803 0 0 21,247 0 0 0BOC Library 54,949 0 0 54,949 0 0 0Water Res. Comm. 60,846 1,257 0 0 0 0 0

Page 247



Total



07/09/2012 10:19:06 AM


Central Svc BldCourthouseNO Health CtrN. Office Bldg



Road Commission 14,073 0 0 0 0 14,073 0Friend of Court 275,349 0 0 0 0 0 0Health 121,868 0 50,040 0 0 0 0County Market 3,499 0 0 0 0 0 0JTPA Grants 10,271 0 0 0 0 0 5,267LE Grants PA-CRP 14,295 0 0 14,295 0 0 0House Comm Dev 7,368 0 0 0 0 0 0Hum Svcs Grants 31,564 0 26,751 0 0 0 0Juvenile Maint 223,983 0 0 0 0 0 0Medical Care Fac 63,306 0 0 0 0 0 0Fac & Operations 75,545 0 0 18,937 23,795 0 0Info Tech Clemis 15,749 0 0 0 0 10,777 4,972Info Technology 90,289 0 0 0 0 78,013 0Radio Communicat 5,842 0 0 0 0 0 0Motor Pool 29,397 0 0 0 0 0 0Mailing & Copier 2,311 0 0 0 0 0 0Communication 923 0 0 0 0 923 0Bldg & Liab Ins 4,112 0 0 0 0 0 0Fringe Benefits 19,829 0 0 0 0 0 0Delq Per Prop Tx 11,230 0 0 11,230 0 0 0Others 203,290 318 33,999 81,272 1,783 0 0


Total 3,302,885 53,985 117,980 1,068,777 25,578 103,786 42,334

Page 248



Annex II



07/09/2012 10:19:06 AM





County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 0 0 0 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 0 0 0 0 0 0 0Mgmt & Budget Fiscal Services 0 0 0 0 0 0 0Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 38,877 0 0 0 0 0 0Facilities Management 0 0 3,715 0 0 0 0Human Resources 0 0 0 0 0 0 0Treasurer 0 0 0 0 0 0 0Clerk Admin/Micrographics 0 0 0 0 0 0 0M&B Equalization 0 23,274 0 0 0 0 0M&B Reimb. 0 0 0 0 0 0 0Hum Svc Admin 0 0 0 0 0 0 0Hum Svc Homeland 0 0 0 0 0 0 0Pub Svc Admin 0 0 0 0 0 0 0Pub Svc Vets Svc 0 0 0 0 0 0 0Pub Svc Comm Cor 0 16,482 0 0 0 0 877Pub Svc MSU Ext 0 0 0 0 0 0 0Pub Svc Animal 0 0 0 0 0 0 0Pub Svc CC Prob 0 0 0 0 0 0 0Pub Svc Med Exam 0 0 0 0 0 0 0C&ED Admin 0 0 0 0 0 0 0C&ED Dev & Plan 0 0 0 0 0 0 0Clerk / ROD 0 0 0 0 0 0 0Probate Court 0 0 0 0 0 0 0Family Court 0 0 0 0 0 0 0Prosecuting Atty 0 0 0 0 0 0 0Sheriff Office 0 1,342 0 0 0 0 384,396BOC Bd of Comm 0 0 0 0 0 0 0BOC Library 0 0 0 0 0 0 0Water Res. Comm. 6,584 0 53,005 0 0 0 0

Page 249



Annex II



07/09/2012 10:19:06 AM





Road Commission 0 0 0 0 0 0 0Friend of Court 0 49,092 0 0 0 0 0Health 0 0 0 0 25,335 30,500 0County Market 0 0 0 0 0 0 0JTPA Grants 0 0 0 0 0 0 0LE Grants PA-CRP 0 0 0 0 0 0 0House Comm Dev 0 7,368 0 0 0 0 0Hum Svcs Grants 0 0 0 0 1,384 2,704 0Juvenile Maint 0 0 0 0 0 0 0Medical Care Fac 0 0 0 0 0 0 0Fac & Operations 0 0 32,813 0 0 0 0Info Tech Clemis 0 0 0 0 0 0 0Info Technology 0 0 0 0 0 0 0Radio Communicat 0 0 0 0 0 0 0Motor Pool 0 0 0 0 0 0 0Mailing & Copier 0 0 0 0 0 0 0Communication 0 0 0 0 0 0 0Bldg & Liab Ins 0 0 0 0 0 0 0Fringe Benefits 0 0 0 17,773 0 0 0Delq Per Prop Tx 0 0 0 0 0 0 0Others 2,026 0 0 0 6,499 5,048 0


Total 47,487 97,558 89,533 17,773 33,218 38,252 385,273

Page 250



Medical Exam



07/09/2012 10:19:06 AM





County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 0 0 0 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 0 0 0 0 0 0 0Mgmt & Budget Fiscal Services 0 0 0 0 0 0 0Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 25,192 0Facilities Management 0 0 0 0 0 0 0Human Resources 0 0 0 0 0 0 0Treasurer 0 0 0 0 0 0 0Clerk Admin/Micrographics 0 0 0 0 0 0 0M&B Equalization 0 0 0 0 0 0 0M&B Reimb. 0 0 0 0 0 0 0Hum Svc Admin 0 0 0 0 0 0 0Hum Svc Homeland 0 0 0 0 0 0 0Pub Svc Admin 0 0 0 0 0 0 0Pub Svc Vets Svc 0 0 0 0 0 0 0Pub Svc Comm Cor 0 0 0 0 0 0 0Pub Svc MSU Ext 0 0 0 0 0 0 0Pub Svc Animal 0 0 0 18,997 0 0 0Pub Svc CC Prob 0 0 0 0 0 0 0Pub Svc Med Exam 54,546 0 0 0 0 0 0C&ED Admin 0 0 0 0 0 0 0C&ED Dev & Plan 0 0 0 0 0 0 0Clerk / ROD 0 0 0 0 0 0 0Probate Court 0 0 0 0 0 0 0Family Court 0 0 0 0 0 0 0Prosecuting Atty 0 0 0 0 0 0 0Sheriff Office 0 0 87,024 3,958 8,502 0 85,227BOC Bd of Comm 0 0 0 0 0 0 0BOC Library 0 0 0 0 0 0 0Water Res. Comm. 0 0 0 0 0 0 0

Page 251



Medical Exam



07/09/2012 10:19:06 AM





Road Commission 0 0 0 0 0 0 0Friend of Court 0 0 0 0 0 0 0Health 0 0 0 0 0 0 0County Market 0 0 0 0 0 0 0JTPA Grants 0 0 0 0 0 0 0LE Grants PA-CRP 0 0 0 0 0 0 0House Comm Dev 0 0 0 0 0 0 0Hum Svcs Grants 0 0 0 0 0 0 0Juvenile Maint 0 223,983 0 0 0 0 0Medical Care Fac 0 0 0 0 0 0 0Fac & Operations 0 0 0 0 0 0 0Info Tech Clemis 0 0 0 0 0 0 0Info Technology 0 0 0 0 0 0 0Radio Communicat 0 0 0 0 0 0 0Motor Pool 0 0 0 0 0 0 0Mailing & Copier 0 0 0 0 0 2,311 0Communication 0 0 0 0 0 0 0Bldg & Liab Ins 0 0 0 0 0 0 0Fringe Benefits 0 0 0 0 0 0 0Delq Per Prop Tx 0 0 0 0 0 0 0Others 0 0 0 0 47,787 0 0


Total 54,546 223,983 87,024 22,955 56,289 27,503 85,227

Page 252



Farmers Market



07/09/2012 10:19:06 AM


Womens FacilityMens FacilitySouth Ofc BldgW Oakland Bldg


Receiving Department Central Garage Med Care Fac.

County Executive Admin 0 0 0 0 0 0 0County Executive Auditing 0 0 0 0 0 0 0County Executive Corp Counsel 0 0 0 0 0 0 0Mgmt & Budget Admin 0 0 0 0 0 0 0Mgmt & Budget Purchasing 0 0 0 0 0 0 0Mgmt & Budget Fiscal Services 0 0 0 0 0 0 0Central Services Admin 0 0 0 0 0 0 0Central Services Support Svcs 0 0 0 0 0 0 0Facilities Management 0 0 0 0 0 0 0Human Resources 0 0 0 0 0 0 0Treasurer 0 0 0 0 0 0 0Clerk Admin/Micrographics 0 0 0 0 0 0 0M&B Equalization 0 0 0 0 0 0 0M&B Reimb. 0 0 0 0 0 0 0Hum Svc Admin 0 0 0 0 0 0 0Hum Svc Homeland 0 0 0 0 0 0 0Pub Svc Admin 0 0 0 0 0 0 0Pub Svc Vets Svc 0 0 4,521 0 0 0 0Pub Svc Comm Cor 0 0 5,319 0 4,205 0 0Pub Svc MSU Ext 0 0 0 0 0 0 0Pub Svc Animal 0 0 0 0 0 0 0Pub Svc CC Prob 0 0 21,620 0 0 0 0Pub Svc Med Exam 0 0 0 0 0 0 0C&ED Admin 0 0 0 0 0 0 0C&ED Dev & Plan 0 0 0 0 0 0 0Clerk / ROD 0 0 0 0 0 0 0Probate Court 0 0 0 0 0 0 0Family Court 0 3,733 6,658 0 0 0 0Prosecuting Atty 0 0 0 0 0 0 0Sheriff Office 0 0 353 0 0 0 0BOC Bd of Comm 0 0 556 0 0 0 0BOC Library 0 0 0 0 0 0 0Water Res. Comm. 0 0 0 0 0 0 0

Page 253



Farmers Market



07/09/2012 10:19:06 AM


Womens FacilityMens FacilitySouth Ofc BldgW Oakland Bldg


Receiving Department Central Garage Med Care Fac.

Road Commission 0 0 0 0 0 0 0Friend of Court 0 0 0 0 0 0 0Health 0 11,926 0 0 0 0 4,067County Market 3,499 0 0 0 0 0 0JTPA Grants 0 0 0 0 0 0 0LE Grants PA-CRP 0 0 0 0 0 0 0House Comm Dev 0 0 0 0 0 0 0Hum Svcs Grants 0 725 0 0 0 0 0Juvenile Maint 0 0 0 0 0 0 0Medical Care Fac 0 0 0 0 0 0 63,306Fac & Operations 0 0 0 0 0 0 0Info Tech Clemis 0 0 0 0 0 0 0Info Technology 0 0 12,276 0 0 0 0Radio Communicat 0 0 0 0 0 5,842 0Motor Pool 0 0 0 0 0 29,397 0Mailing & Copier 0 0 0 0 0 0 0Communication 0 0 0 0 0 0 0Bldg & Liab Ins 0 0 0 0 0 0 0Fringe Benefits 0 0 0 0 0 0 0Delq Per Prop Tx 0 0 0 0 0 0 0Others 0 0 3,422 6,695 0 0 0


Total 3,499 16,384 54,725 6,695 4,205 35,239 67,373

Page 254



EOB 41 West



07/09/2012 10:19:06 AM


Building Secur



County Executive Admin 35,184 0County Executive Auditing 0 0County Executive Corp Counsel 0 0Mgmt & Budget Admin 1,919 0Mgmt & Budget Purchasing 13,815 0Mgmt & Budget Fiscal Services 46,456 0Central Services Admin 814 0Central Services Support Svcs 0 0Facilities Management 0 0Human Resources 40,657 0Treasurer 0 0Clerk Admin/Micrographics 0 0M&B Equalization 0 0M&B Reimb. 0 0Hum Svc Admin 0 0Hum Svc Homeland 0 0Pub Svc Admin 861 0Pub Svc Vets Svc 0 0Pub Svc Comm Cor 0 0Pub Svc MSU Ext 0 0Pub Svc Animal 0 0Pub Svc CC Prob 0 0Pub Svc Med Exam 0 0C&ED Admin 1,498 0C&ED Dev & Plan 42,630 0Clerk / ROD 0 0Probate Court 0 0Family Court 0 0Prosecuting Atty 0 0Sheriff Office 0 0BOC Bd of Comm 0 0BOC Library 0 0Water Res. Comm. 0 0

Page 255



EOB 41 West



07/09/2012 10:19:06 AM


Building Secur



Road Commission 0 0Friend of Court 0 226,257Health 0 0County Market 0 0JTPA Grants 5,004 0LE Grants PA-CRP 0 0House Comm Dev 0 0Hum Svcs Grants 0 0Juvenile Maint 0 0Medical Care Fac 0 0Fac & Operations 0 0Info Tech Clemis 0 0Info Technology 0 0Radio Communicat 0 0Motor Pool 0 0Mailing & Copier 0 0Communication 0 0Bldg & Liab Ins 4,112 0Fringe Benefits 2,056 0Delq Per Prop Tx 0 0Others 14,441 0

Direct Billed 0 0

Total 209,447 226,257

Page 256




Human Resources Nature and Extent of Services


The Human Resources Department performs all personnel and labor relations functions for the County. The

department recruits, tests and interviews candidates for employment and provides a formal appeals procedure for County

employees through the Personnel Appeal board and the Unemployment Compensation Appeal Board. Additional

responsibilities include maintaining all official employee records, prepare and recommend the salary portion of the annual

County budget, conduct annual comparative salary surveys, administer the Affirmative Action Resolution, Tuition

Reimbursement Program, and in-service training. The basis of allocation is the dollar amount of personnel expenses by








07/09/2012 10:19:09 AM


For Department Human Resources



Building Use Charge 290,366 290,366 Equipment Use Charge 518 518 County Executive Admin 46,921 2,613 49,534 County Executive Auditing 21,110 581 21,691 County Executive Corp Counsel 70,867 4,553 75,420 Mgmt & Budget Purchasing 8,198 367 8,565 Mgmt & Budget Fiscal Services 25,551 3,473 29,024 Central Services Support Svcs 23,348 7,450 30,798 Facilities Management 40,212 445 40,657 Human Resources 31,370 31,370 Treasurer 4,136 4,136


Misc Revenue ( 965) Union Steward 976

Total Departmental Cost Adjustments: 11 11


Page 258



Total



07/09/2012 10:19:11 AM


General & Admin Personnel Svcs


Wages & Benefits

SALARIES & WAGES 1,560,399 0 1,560,399FRINGE BENEFITS 888,205 0 888,205


Supplies 20,072 0 20,072Professional Serv 18,106 0 18,106Contract Services 270,602 0 270,602Internal Charges 982,182 0 982,182

Departmental Totals

Total Expenditures 3,739,566 0 3,739,566

Deductions


Cost Adjustments

Misc Revenue ( 965) 0 ( 965)Union Steward 976 0 976

Functional Cost 3,739,577 0 3,739,577

Allocation Step 1

Inbound- All Others 527,091 0 527,0911st Allocation 4,266,668 0 4,266,668

Allocation Step 2


Total For 0130 Human Resources

Total Allocated 4,321,656 0 4,321,656

Page 259

Schedule 13.3






07/09/2012 10:19:14 AM



Activity - Personnel Svcs


County Executive Admin 2,013,280 0.6045 25,793 25,793 25,793


County Executive Corp Counsel 2,009,584 0.6034 25,745 25,745 25,745

Mgmt & Budget Admin 217,073 0.0652 2,781 2,781 2,781


Mgmt & Budget Fiscal Services 4,958,884 1.4890 63,530 63,530 63,530

Central Services Admin 211,403 0.0635 2,708 2,708 2,708

Central Services Support Svcs 1,020,299 0.3064 13,071 13,071 13,071


Human Resources 2,448,604 0.7352 31,370 31,370 31,370

Treasurer 3,007,391 0.9030 38,529 38,529 520 39,049

Clerk Admin/Micrographics 1,104,056 0.3315 14,144 14,144 191 14,335

M&B Equalization 7,536,363 2.2629 96,551 96,551 1,304 97,855

M&B Reimb. 2,167,842 0.6509 27,773 27,773 375 28,148

Hum Svc Admin 201,194 0.0604 2,578 2,578 35 2,613

Hum Svc Homeland 684,565 0.2056 8,770 8,770 118 8,888

Pub Svc Admin 194,600 0.0584 2,493 2,493 34 2,527

Pub Svc Vets Svc 1,362,939 0.4092 17,461 17,461 236 17,697

Pub Svc Comm Cor 3,282,805 0.9857 42,057 42,057 568 42,625

Pub Svc MSU Ext 810,067 0.2432 10,378 10,378 140 10,518

Pub Svc Animal 1,661,278 0.4988 21,283 21,283 288 21,571

Pub Svc Med Exam 3,061,486 0.9193 39,222 39,222 530 39,752

C&ED Admin 360,477 0.1082 4,618 4,618 62 4,680

C&ED Dev & Plan 4,155,271 1.2477 53,234 53,234 719 53,953

Clerk / ROD 5,985,695 1.7973 76,685 76,685 1,036 77,721

District Court 11,909,224 3.5759 152,573 152,573 2,061 154,634

Probate Court 4,411,364 1.3246 56,515 56,515 763 57,278

Family Court 19,750,028 5.9302 253,024 253,024 3,418 256,442

Prosecuting Atty 14,554,472 4.3702 186,462 186,462 2,519 188,981

Sheriff Office 98,288,633 29.5128 1,259,202 1,259,202 17,013 1,276,215

Page 260





07/09/2012 10:19:14 AM





BOC Bd of Comm 2,251,802 0.6761 28,849 28,849 390 29,239

BOC Library 661,149 0.1985 8,470 8,470 114 8,584

Water Res. Comm. 2,985,631 0.8965 38,250 38,250 517 38,767

Parks & Rec 10,142,101 3.0453 129,934 129,934 1,755 131,689

Friend of Court 12,973,129 3.8954 166,203 166,203 2,245 168,448

Health 22,081,132 6.6302 282,888 282,888 3,822 286,710

Oakland Enhance 386,462 0.1160 4,951 4,951 67 5,018

Water Res Co SRF 2,310,090 0.6936 29,595 29,595 400 29,995

Multi Org Grants 1,620,987 0.4867 20,767 20,767 281 21,048

JTPA Grants 695,279 0.2088 8,907 8,907 120 9,027

LE Grants Misc 1,728,827 0.5191 22,149 22,149 299 22,448

LE Grants PA-CRP 2,052,254 0.6162 26,292 26,292 355 26,647

LE Grants Rd Pat 791,966 0.2378 10,146 10,146 137 10,283

House Comm Dev 2,076,552 0.6235 26,603 26,603 359 26,962

Hum Svcs Grants 5,111,500 1.5348 65,485 65,485 885 66,370

Other Grants 257,400 0.0773 3,298 3,298 45 3,343

Judicial Grants 22,610 0.0068 290 290 4 294

Juvenile Maint 16,071,436 4.8257 205,896 205,896 2,782 208,678

Waste Res. Mgmt 60,050 0.0180 769 769 10 779

Water Res Co CPF 783,130 0.2351 10,033 10,033 136 10,169

Fire Record Mgmt 380,293 0.1142 4,872 4,872 66 4,938

Airport 1,773,878 0.5326 22,726 22,726 307 23,033

Drain Prop Funds 13,638,899 4.0953 174,732 174,732 2,361 177,093

Delq Tax Revolv 102,224 0.0307 1,310 1,310 18 1,328

Fac & Operations 12,075,510 3.6259 154,703 154,703 2,090 156,793

Info Tech Clemis 2,157,842 0.6479 27,645 27,645 373 28,018

Info Technology 12,104,582 3.6346 155,076 155,076 2,095 157,171

Drain Equipment 317,050 0.0952 4,062 4,062 55 4,117


Motor Pool 1,163,014 0.3492 14,900 14,900 201 15,101

Page 261





07/09/2012 10:19:14 AM





Mailing & Copier 51,991 0.0156 666 666 9 675

Communication 457,478 0.1374 5,861 5,861 79 5,940

Bldg & Liab Ins 733,681 0.2203 9,399 9,399 127 9,526

Fringe Benefits 1,855,721 0.5572 23,774 23,774 321 24,095

Delq Per Prop Tx 591,092 0.1775 7,573 7,573 102 7,675

SubTotal 333,039,310 100.0000 4,266,668 4,266,668 54,988 4,321,656

TOTAL 333,039,310 100.0000 4,266,668 4,266,668 54,988 4,321,656


Allocation Source: Annual Financial Statement

Page 262



Total



07/09/2012 10:19:16 AM


Personnel Svcs



County Executive Admin 25,793 25,793County Executive Auditing 7,880 7,880County Executive Corp Counsel 25,745 25,745Mgmt & Budget Admin 2,781 2,781Mgmt & Budget Purchasing 12,087 12,087Mgmt & Budget Fiscal Services 63,530 63,530Central Services Admin 2,708 2,708Central Services Support Svcs 13,071 13,071Facilities Management 11,357 11,357Human Resources 31,370 31,370Treasurer 39,049 39,049Clerk Admin/Micrographics 14,335 14,335M&B Equalization 97,855 97,855M&B Reimb. 28,148 28,148Hum Svc Admin 2,613 2,613Hum Svc Homeland 8,888 8,888Pub Svc Admin 2,527 2,527Pub Svc Vets Svc 17,697 17,697Pub Svc Comm Cor 42,625 42,625Pub Svc MSU Ext 10,518 10,518Pub Svc Animal 21,571 21,571Pub Svc Med Exam 39,752 39,752C&ED Admin 4,680 4,680C&ED Dev & Plan 53,953 53,953Clerk / ROD 77,721 77,721District Court 154,634 154,634Probate Court 57,278 57,278Family Court 256,442 256,442Prosecuting Atty 188,981 188,981Sheriff Office 1,276,215 1,276,215BOC Bd of Comm 29,239 29,239BOC Library 8,584 8,584Water Res. Comm. 38,767 38,767

Page 263



Total



07/09/2012 10:19:16 AM


Personnel Svcs



Parks & Rec 131,689 131,689Friend of Court 168,448 168,448Health 286,710 286,710Oakland Enhance 5,018 5,018Water Res Co SRF 29,995 29,995Multi Org Grants 21,048 21,048JTPA Grants 9,027 9,027LE Grants Misc 22,448 22,448LE Grants PA-CRP 26,647 26,647LE Grants Rd Pat 10,283 10,283House Comm Dev 26,962 26,962Hum Svcs Grants 66,370 66,370Other Grants 3,343 3,343Judicial Grants 294 294Juvenile Maint 208,678 208,678Waste Res. Mgmt 779 779Water Res Co CPF 10,169 10,169Fire Record Mgmt 4,938 4,938Airport 23,033 23,033Drain Prop Funds 177,093 177,093Delq Tax Revolv 1,328 1,328Fac & Operations 156,793 156,793Info Tech Clemis 28,018 28,018Info Technology 157,171 157,171Drain Equipment 4,117 4,117Radio Communicat 9,851 9,851Motor Pool 15,101 15,101Mailing & Copier 675 675Communication 5,940 5,940Bldg & Liab Ins 9,526 9,526Fringe Benefits 24,095 24,095Delq Per Prop Tx 7,675 7,675

Page 264



Total



07/09/2012 10:19:16 AM


Personnel Svcs



Direct Billed 0 0

Total 4,321,656 4,321,656

Page 265




County Treasurer Nature and Extent of Services


(continued)

The Oakland County Treasurer is responsible for the cash management of the County, collection of delinquent

taxes, and investment of County money. The costs of the Treasurer’s Office have been allocated to the following

activities.

Cash Accounting – this function identifies the cost of receiving and processing cash receipts and wire transfers

that are handled by the Treasurers Office. The basis of allocation is the number of cash transactions processed by


Disbursement General – this function identifies the cost related to processing disbursement checks and

disbursing direct deposits related to several county departments. The basis of allocation is the number of disbursement

accounting transactions processed by benefiting department.

Disbursement Specific – this function identifies the costs related to processing disbursement checks that are

unique to specific departments. The basis of allocation is the number of disbursement checks printed by department.

Delinquent Tax – this function identifies the costs directly related to the Delinquent Tax Fund. These costs were

allocated directly to the Delinquent Tax fund.

Delinquent Personal Property Tax – the employees who are responsible for performing the work associated with

this fund are charged directly to the fund. This function identifies the administrative support within the Treasurer’s Office

of overseeing the activity related to this fund.


County Treasurer Nature and Extent of Services


(continued)

General Government – this function includes costs related delinquent taxes, investment of County funds and

other activities that are considered general government and should not be allocated for the purpose of this cost plan.







07/09/2012 10:19:19 AM


For Department Treasurer



Building Use Charge 14,730 14,730 Equipment Use Charge 1,689 1,689 County Executive Auditing 261,426 7,596 269,022 County Executive Corp Counsel 42,893 2,756 45,649 Mgmt & Budget Purchasing 251 173 424 Mgmt & Budget Fiscal Services 38,872 4,631 43,503 Central Services Support Svcs 74,531 21,358 95,889 Facilities Management 25,135 122 25,257 Human Resources 38,529 520 39,049 Treasurer 68,180 68,180



Page 267



Total



07/09/2012 10:19:21 AM


General & Admin Cash Accounting Disb General


Disb Specific

Wages & Benefits

SALARIES & WAGES 1,714,576 373,957 335,822 24,686 97,598FRINGE BENEFITS 1,065,633 232,415 208,758 15,345 60,635


Supplies 53,107 11,583 10,404 765 3,022Bonds 38,318 0 0 0 0Professional Serv 12,609 2,750 2,470 182 717Contract Services 19,149 4,176 3,751 276 1,090Charge Card Fee 50,261 0 0 0 0Expendable Equip 591 129 116 9 34Development Charges 451,635 15,532 0 0 0Internal Charges 588,182 128,282 115,225 8,470 33,468Local Gov't Invest 500 0 0 0 0Treasurer Tax Adm 4,009,278 0 0 0 0

Departmental Totals


Deductions


Functional Cost 8,003,839 768,824 676,546 49,733 196,564

Allocation Step 1

Inbound- 0040 County Executive Auditing: 253,589 0 185,907 13,668 54,014Inbound- All Others 244,467 53,319 47,882 3,520 13,916Reallocate Admin Costs ( 822,143) 145,273 10,688 42,176Unallocated Costs ( 6,871,682) 0 0 0 01st Allocation 1,630,213 0 1,055,608 77,609 306,670

Allocation Step 2

Inbound- 0040 County Executive Auditing: 7,451 0 5,462 402 1,587Inbound- 0140 Treasurer: Cash Accounting 68,060 0 0 68,060 0Inbound- All Others 29,825 6,505 5,842 429 1,698Reallocate Admin Costs ( 6,505) 1,149 85 334Unallocated Costs ( 18,782) 0 0 0 02nd Allocation 86,554 0 12,453 68,976 3,619

Page 268

Schedule 14.3




Total



07/09/2012 10:19:21 AM


General & Admin Cash Accounting Disb General


Disb Specific

Total For 0140 Treasurer

Total Allocated 1,716,767 0 1,068,061 146,585 310,289

Page 269

Schedule 14.3



Delq Tax Fund



07/09/2012 10:19:21 AM


Delq Per Prop Investment Serv General Gov't


Wages & Benefits

SALARIES & WAGES 0 0 138,524 743,989FRINGE BENEFITS 0 0 86,103 462,377


Supplies 0 0 4,291 23,042Bonds 0 0 0 38,318Professional Serv 0 0 1,019 5,471Contract Services 0 0 1,547 8,309Charge Card Fee 0 0 0 50,261Expendable Equip 0 0 48 255Development Charges 0 0 0 436,103Internal Charges 0 0 47,525 255,212Local Gov't Invest 0 0 500 0Treasurer Tax Adm 0 0 0 4,009,278

Departmental Totals

Total Expenditures 0 0 279,557 6,032,615

Deductions


Functional Cost 0 0 279,557 6,032,615

Allocation Step 1

Inbound- 0040 County Executive Auditing: 0 0 0 0Inbound- All Others 0 0 19,751 106,079Reallocate Admin Costs 25,486 164,840 59,934 373,746Unallocated Costs 0 0 ( 359,242) ( 6,512,440)1st Allocation 25,486 164,840 0 0

Allocation Step 2

Inbound- 0040 County Executive Auditing: 0 0 0 0Inbound- 0140 Treasurer: Cash Accounting 0 0 0 0Inbound- All Others 0 0 2,410 12,941Reallocate Admin Costs 202 1,304 474 2,957Unallocated Costs 0 0 ( 2,884) ( 15,898)2nd Allocation 202 1,304 0 0

Page 270

Schedule 14.3



Delq Tax Fund



07/09/2012 10:19:21 AM


Delq Per Prop Investment Serv General Gov't


Total For 0140 Treasurer

Total Allocated 25,688 166,144 0 0

Page 271

Schedule 14.3





07/09/2012 10:19:24 AM



Activity - Cash Accounting



Human Resources 79 0.3592 3,792 3,792 3,792

Treasurer 1,418 6.4475 68,060 68,060 68,060

M&B Equalization 25 0.1137 1,200 1,200 22 1,222

M&B Reimb. 589 2.6781 28,271 28,271 527 28,798

Hum Svc Homeland 1 0.0045 48 48 1 49

Pub Svc MSU Ext 15 0.0682 720 720 13 733

Pub Svc Animal 290 1.3186 13,919 13,919 260 14,179

C&ED Dev & Plan 131 0.5956 6,288 6,288 117 6,405

Clerk / ROD 960 4.3650 46,078 46,078 860 46,938

District Court 36 0.1637 1,728 1,728 32 1,760

Probate Court 251 1.1413 12,047 12,047 225 12,272

Family Court 22 0.1000 1,056 1,056 20 1,076

Prosecuting Atty 150 0.6820 7,200 7,200 134 7,334

Sheriff Office 428 1.9461 20,543 20,543 383 20,926

BOC Library 43 0.1955 2,064 2,064 39 2,103

Water Res. Comm. 121 0.5502 5,808 5,808 108 5,916

Parks & Rec 2,096 9.5303 100,603 100,603 1,877 102,480

Friend of Court 23 0.1046 1,104 1,104 21 1,125

Health 737 3.3511 35,374 35,374 660 36,034

House Comm Dev 70 0.3183 3,360 3,360 63 3,423

Juvenile Maint 46 0.2092 2,208 2,208 41 2,249

Drain Prop Funds 877 3.9876 42,094 42,094 785 42,879

Delq Tax Revolv 616 2.8009 29,566 29,566 552 30,118

Delq Per Prop Tx 525 2.3871 25,199 25,199 470 25,669

Others 5,853 26.6130 280,929 280,929 5,243 286,172

SubTotal 21,993 100.0000 1,055,608 1,055,608 12,453 1,068,061

TOTAL 21,993 100.0000 1,055,608 1,055,608 12,453 1,068,061

Page 272





For Department TreasurerAllocation Basis: Number of cash trasactions by department

Allocation Source: Cash transaction summary

Page 273





07/09/2012 10:19:26 AM



Activity - Disb General


Non-Departmental 181 0.1462 113 113 113

County Executive Admin 234 0.1890 147 147 147


County Executive Corp Counsel 127 0.1026 80 80 80



Mgmt & Budget Fiscal Services 115 0.0929 72 72 72


Central Services Support Svcs 182 0.1470 114 114 114

Facilities Management 132 0.1066 83 83 83

Human Resources 549 0.4433 344 344 344

Treasurer 191 0.1542 120 120 120

Clerk Admin/Micrographics 173 0.1397 108 108 98 206

M&B Equalization 210 0.1696 132 132 119 251

M&B Reimb. 415 0.3351 260 260 235 495

Hum Svc Admin 192 0.1550 120 120 109 229

Hum Svc Homeland 211 0.1704 132 132 119 251

Pub Svc Admin 29 0.0234 18 18 16 34

Pub Svc Vets Svc 628 0.5071 394 394 355 749

Pub Svc Comm Cor 249 0.2011 156 156 141 297

Pub Svc MSU Ext 294 0.2374 184 184 166 350

Pub Svc Animal 553 0.4465 347 347 313 660

Pub Svc CC Prob 76 0.0614 48 48 43 91

Pub Svc Med Exam 519 0.4191 325 325 294 619

C&ED Admin 30 0.0242 19 19 17 36

C&ED Dev & Plan 577 0.4659 362 362 326 688

Clerk / ROD 2,496 2.0155 1,564 1,564 1,412 2,976

District Court 7,090 5.7251 4,443 4,443 4,010 8,453

Probate Court 3,196 2.5807 2,003 2,003 1,808 3,811

Family Court 18,485 14.9260 11,583 11,583 10,451 22,034

Page 274





07/09/2012 10:19:26 AM






Sheriff Office 7,453 6.0182 4,671 4,671 4,215 8,886

BOC Bd of Comm 141 0.1139 88 88 80 168

BOC Library 168 0.1357 105 105 95 200

Water Res. Comm. 448 0.3618 281 281 253 534

Parks & Rec 7,376 5.9560 4,622 4,622 4,172 8,794

Road Commission 226 0.1825 142 142 128 270

Road Comm SA 1 0.0008 1 1 1 2

Friend of Court 262 0.2116 164 164 148 312

Health 2,616 2.1124 1,639 1,639 1,480 3,119

ROD Automation 63 0.0509 39 39 36 75

Oakland Enhance 128 0.1034 80 80 72 152

Prop Tax Forfeit 170 0.1373 107 107 96 203

Water Res Co SRF 3,868 3.1234 2,424 2,424 2,188 4,612


Social Welfare 50 0.0404 31 31 28 59

Multi Org Grants 280 0.2261 175 175 158 333

JTPA Grants 4,612 3.7241 2,890 2,890 2,609 5,499

LE Grants Misc 237 0.1914 149 149 134 283

LE Grants PA-CRP 528 0.4264 331 331 299 630

LE Grants CLEMIS 3 0.0024 2 2 2 4

LE Grants Rd Pat 54 0.0436 34 34 31 65

House Comm Dev 1,556 1.2565 975 975 880 1,855

Hum Svcs Grants 1,630 1.3162 1,021 1,021 922 1,943

Other Grants 681 0.5499 427 427 385 812

PSP & COPS Prog 56 0.0452 35 35 32 67

Judicial Grants 102 0.0824 64 64 58 122

Brownfield Init. 80 0.0646 50 50 45 95

Pollution Ctrl 16 0.0129 10 10 9 19

Juvenile Maint 4,428 3.5756 2,775 2,775 2,505 5,280

Page 275





07/09/2012 10:19:26 AM





Co Vets Trust 286 0.2309 179 179 162 341

CCIRF 4 0.0032 3 3 2 5

MI Child 9 0.0073 6 6 5 11

BA Work Rel/Jail 4 0.0032 3 3 2 5

Ofc Bld Ren Debt 7 0.0057 4 4 4 8

52/3 DC/Sher DSF 26 0.0210 16 16 15 31

BA W Wing 98 Ref 1 0.0008 1 1 1 2

Water Res Co DSF 210 0.1696 132 132 119 251

Proj Work Orders 451 0.3642 283 283 255 538

Work Rel & Adm 219 0.1768 137 137 124 261

Airport T Hanger 2 0.0016 1 1 1 2

Water Res Co CPF 366 0.2955 229 229 207 436

Fire Record Mgmt 3 0.0024 2 2 2 4

Airport 1,833 1.4801 1,149 1,149 1,037 2,186

Drain Prop Funds 12,082 9.7561 7,572 7,572 6,834 14,406

Delq Tax Revolv 9,535 7.6994 5,975 5,975 5,393 11,368

Fac & Operations 6,493 5.2430 4,069 4,069 3,672 7,741

Info Tech Clemis 929 0.7502 582 582 525 1,107

Info Technology 2,679 2.1633 1,679 1,679 1,515 3,194

Drain Equipment 557 0.4498 349 349 315 664

Radio Communicat 1,941 1.5673 1,216 1,216 1,098 2,314

Motor Pool 3,615 2.9191 2,265 2,265 2,045 4,310

Office Equipment 78 0.0630 49 49 44 93

Mailing & Copier 193 0.1558 121 121 109 230

Communication 1,971 1.5916 1,235 1,235 1,115 2,350

Bldg & Liab Ins 462 0.3731 290 290 261 551

Fringe Benefits 1,295 1.0457 812 812 732 1,544

Delq Per Prop Tx 116 0.0937 73 73 66 139

Public Transport 30 0.0242 19 19 17 36

Undistribute Tax 270 0.2180 169 169 153 322

Page 276





07/09/2012 10:19:26 AM





Escheats 24 0.0194 15 15 14 29

Public Library 37 0.0299 23 23 21 44

Retirement 152 0.1227 95 95 86 181

Retiree Hlt Care 260 0.2099 163 163 147 310

Int Ret Med Ben 59 0.0476 37 37 33 70

Road Comm Retire 12 0.0097 8 8 7 15

Contractor Ret. 18 0.0145 11 11 10 21

Circuit Ct Trust 721 0.5822 452 452 408 860

ROD Trust 19 0.0153 12 12 11 23

Special Trust 29 0.0234 18 18 16 34

Sheriff NET Forf 31 0.0250 19 19 18 37

Economic Develop 279 0.2253 175 175 158 333

Others 60 0.0484 38 38 34 72

SubTotal 123,841 100.0000 77,609 77,609 68,976 146,585

TOTAL 123,841 100.0000 77,609 77,609 68,976 146,585

Allocation Basis: Number of vouchers by department

Allocation Source: Voucher transaction count summary

Page 277





07/09/2012 10:19:29 AM



Activity - Disb Specific



Family Court 22,780 9.0775 27,838 27,838 1,045 28,883

Road Commission 21,011 8.3726 25,676 25,676 964 26,640

Retirement 29,027 11.5669 35,472 35,472 1,331 36,803

Road Comm Retire 6,088 2.4260 7,440 7,440 279 7,719

SubTotal 250,949 100.0000 306,670 306,670 3,619 310,289

TOTAL 250,949 100.0000 306,670 306,670 3,619 310,289

Allocation Basis: Number of checks and direct deposits by department

Allocation Source: Check and direct deposit summary

Page 278





07/09/2012 10:19:32 AM



Activity - Delq Tax Fund


Delq Tax Revolv 100 100.0000 25,486 25,486 202 25,688

SubTotal 100 100.0000 25,486 25,486 202 25,688

TOTAL 100 100.0000 25,486 25,486 202 25,688

Allocation Basis: Direct allocation to the Delinquent Tax Fund

Allocation Source: County Treasurer

Page 279





07/09/2012 10:19:34 AM



Activity - Delq Per Prop


Delq Per Prop Tx 100 100.0000 164,840 164,840 1,304 166,144

SubTotal 100 100.0000 164,840 164,840 1,304 166,144

TOTAL 100 100.0000 164,840 164,840 1,304 166,144

Allocation Basis: Direct allocation to Delinquent Personal Property Tax

Allocation Source: County Treasurer

Page 280



Total



07/09/2012 10:19:37 AM


Delq Tax FundDisb SpecificDisb GeneralCash Accounting


Receiving Department Delq Per Prop

Non-Departmental 113 0 113 0 0 0County Executive Admin 147 0 147 0 0 0County Executive Auditing 35 0 35 0 0 0County Executive Corp Counsel 80 0 80 0 0 0Mgmt & Budget Admin 22 0 22 0 0 0Mgmt & Budget Purchasing 53 0 53 0 0 0Mgmt & Budget Fiscal Services 526,665 316,349 72 210,244 0 0Central Services Admin 3 0 3 0 0 0Central Services Support Svcs 114 0 114 0 0 0Facilities Management 83 0 83 0 0 0Human Resources 4,136 3,792 344 0 0 0Treasurer 68,180 68,060 120 0 0 0Clerk Admin/Micrographics 206 0 206 0 0 0M&B Equalization 1,473 1,222 251 0 0 0M&B Reimb. 29,293 28,798 495 0 0 0Hum Svc Admin 229 0 229 0 0 0Hum Svc Homeland 300 49 251 0 0 0Pub Svc Admin 34 0 34 0 0 0Pub Svc Vets Svc 749 0 749 0 0 0Pub Svc Comm Cor 297 0 297 0 0 0Pub Svc MSU Ext 1,083 733 350 0 0 0Pub Svc Animal 14,839 14,179 660 0 0 0Pub Svc CC Prob 91 0 91 0 0 0Pub Svc Med Exam 619 0 619 0 0 0C&ED Admin 36 0 36 0 0 0C&ED Dev & Plan 7,093 6,405 688 0 0 0Clerk / ROD 49,914 46,938 2,976 0 0 0District Court 10,213 1,760 8,453 0 0 0Probate Court 16,083 12,272 3,811 0 0 0Family Court 51,993 1,076 22,034 28,883 0 0Prosecuting Atty 9,473 7,334 2,139 0 0 0Sheriff Office 29,812 20,926 8,886 0 0 0BOC Bd of Comm 168 0 168 0 0 0

Page 281



Total



07/09/2012 10:19:37 AM





BOC Library 2,303 2,103 200 0 0 0Water Res. Comm. 6,450 5,916 534 0 0 0Parks & Rec 111,274 102,480 8,794 0 0 0Road Commission 26,910 0 270 26,640 0 0Road Comm SA 2 0 2 0 0 0Friend of Court 1,437 1,125 312 0 0 0Health 39,153 36,034 3,119 0 0 0ROD Automation 75 0 75 0 0 0Oakland Enhance 152 0 152 0 0 0Prop Tax Forfeit 203 0 203 0 0 0Water Res Co SRF 4,612 0 4,612 0 0 0Restricted Funds 158 0 158 0 0 0Social Welfare 59 0 59 0 0 0Multi Org Grants 333 0 333 0 0 0JTPA Grants 5,499 0 5,499 0 0 0LE Grants Misc 283 0 283 0 0 0LE Grants PA-CRP 630 0 630 0 0 0LE Grants CLEMIS 4 0 4 0 0 0LE Grants Rd Pat 65 0 65 0 0 0House Comm Dev 5,278 3,423 1,855 0 0 0Hum Svcs Grants 1,943 0 1,943 0 0 0Other Grants 812 0 812 0 0 0PSP & COPS Prog 67 0 67 0 0 0Judicial Grants 122 0 122 0 0 0Brownfield Init. 95 0 95 0 0 0Pollution Ctrl 19 0 19 0 0 0Juvenile Maint 7,529 2,249 5,280 0 0 0Co Vets Trust 341 0 341 0 0 0CCIRF 5 0 5 0 0 0MI Child 11 0 11 0 0 0BA Work Rel/Jail 5 0 5 0 0 0Ofc Bld Ren Debt 8 0 8 0 0 052/3 DC/Sher DSF 31 0 31 0 0 0

Page 282



Total



07/09/2012 10:19:37 AM





BA W Wing 98 Ref 2 0 2 0 0 0Water Res Co DSF 251 0 251 0 0 0Proj Work Orders 538 0 538 0 0 0Work Rel & Adm 261 0 261 0 0 0Airport T Hanger 2 0 2 0 0 0Water Res Co CPF 436 0 436 0 0 0Fire Record Mgmt 4 0 4 0 0 0Airport 2,186 0 2,186 0 0 0Drain Prop Funds 57,285 42,879 14,406 0 0 0Delq Tax Revolv 67,174 30,118 11,368 0 25,688 0Fac & Operations 7,741 0 7,741 0 0 0Info Tech Clemis 1,107 0 1,107 0 0 0Info Technology 3,194 0 3,194 0 0 0Drain Equipment 664 0 664 0 0 0Radio Communicat 2,314 0 2,314 0 0 0Motor Pool 4,310 0 4,310 0 0 0Office Equipment 93 0 93 0 0 0Mailing & Copier 230 0 230 0 0 0Communication 2,350 0 2,350 0 0 0Bldg & Liab Ins 551 0 551 0 0 0Fringe Benefits 1,544 0 1,544 0 0 0Delq Per Prop Tx 191,952 25,669 139 0 0 166,144Public Transport 36 0 36 0 0 0Undistribute Tax 322 0 322 0 0 0Escheats 29 0 29 0 0 0Public Library 44 0 44 0 0 0Retirement 36,984 0 181 36,803 0 0Retiree Hlt Care 310 0 310 0 0 0Int Ret Med Ben 70 0 70 0 0 0Road Comm Retire 7,734 0 15 7,719 0 0Contractor Ret. 21 0 21 0 0 0Circuit Ct Trust 860 0 860 0 0 0ROD Trust 23 0 23 0 0 0

Page 283



Total



07/09/2012 10:19:37 AM





Special Trust 34 0 34 0 0 0Sheriff NET Forf 37 0 37 0 0 0Economic Develop 333 0 333 0 0 0Others 286,244 286,172 72 0 0 0


Total 1,716,767 1,068,061 146,585 310,289 25,688 166,144

Page 284




Clerk Administration Nature and Extent of Services


The Oakland County Clerk's Department has many duties assigned to it. A good portion of its duties, while

important to the efficient operation of government, are not eligible for allocation in this cost plan. The services allocated

here only include the Clerk Administration in order to identify the portion of administrative support related to the

Micrographics and other Clerk department operations. The costs of this department have been allocated as follows:

Clerk Administration - The costs of this activity have been allocated to each Division that organizationally reports

to the Clerk Administration department. The basis of allocation is the dollar amount of personnel expenses by benefiting

Division.

Micrographics – this activity identifies the costs associated with providing micrographics services. This service

was included in the Micrographics Fund prior to FY 2009 and charged back to user departments through internal billings.

The costs associated with providing this service are now included in the Clerk’s General Fund budget and allocated as

part of the cost allocation plan. The basis of allocation is the dollar amount of computed micrographics charges by

department.







07/09/2012 10:19:40 AM


For Department Clerk Admin/Micrographics



Building Use Charge 7,631 7,631 Equipment Use Charge 4,312 4,312 County Executive Auditing 1,542 29 1,571 Mgmt & Budget Purchasing 1,611 120 1,731 Mgmt & Budget Fiscal Services 10,358 1,522 11,880 Central Services Support Svcs 45,666 2,921 48,587 Facilities Management 13,021 63 13,084 Human Resources 14,144 191 14,335 Treasurer 108 98 206


Reimbursement ( 36,000)



Page 286



Total



07/09/2012 10:19:42 AM


General & Admin Admin Support Micrographics


Wages & Benefits

SALARIES & WAGES 454,115 0 424,840 29,275FRINGE BENEFITS 236,689 0 221,423 15,266


Supplies 37,523 0 35,103 2,420Contract Services 41,185 0 38,529 2,656Internal Charges 197,409 0 184,676 12,733Micrographics 608,388 0 0 608,388

Departmental Totals

Total Expenditures 1,575,309 0 904,571 670,738

Deductions


Cost Adjustments

Reimbursement ( 36,000) 0 0 ( 36,000)

Functional Cost 1,539,309 0 904,571 634,738

Allocation Step 1

Inbound- 0010 Building Use Charge 7,631 0 2,681 4,950Inbound- 0120 Facilities Management 13,021 0 4,574 8,447Inbound- All Others 77,741 0 39,407 38,3341st Allocation 1,637,702 0 951,233 686,469

Allocation Step 2

Inbound- 0120 Facilities Management 63 0 22 41Inbound- All Others 4,881 0 2,474 2,4072nd Allocation 4,944 0 2,496 2,448

Page 287

Schedule 15.3




Total



07/09/2012 10:19:42 AM


General & Admin Admin Support Micrographics


Total For 0145 Clerk

Total Allocated 1,642,646 0 953,729 688,917

Page 288

Schedule 15.3





07/09/2012 10:19:45 AM



Activity - Admin Support


Clerk / ROD 5,985,645 99.7963 949,295 949,295 2,491 951,786

Other Grants 12,220 0.2037 1,938 1,938 5 1,943

SubTotal 5,997,865 100.0000 951,233 951,233 2,496 953,729

TOTAL 5,997,865 100.0000 951,233 951,233 2,496 953,729

Allocation Basis: Dollar amount of wages and fringe benefits by dept

Allocation Source: Detail General Ledger

Page 289





07/09/2012 10:19:48 AM



Activity - Micrographics



M&B Equalization 180 0.0252 173 173 1 174

Clerk / ROD 364,004 50.9507 349,761 349,761 2,207 351,968

Probate Court 39,567 5.5383 38,019 38,019 240 38,259

Water Res. Comm. 10 0.0014 10 10 10

Road Commission 19 0.0027 18 18 18

SubTotal 714,423 100.0000 686,469 686,469 2,448 688,917

TOTAL 714,423 100.0000 686,469 686,469 2,448 688,917

Allocation Basis: Dollar amount of Micrographics charges by department


Page 290



Total



07/09/2012 10:19:50 AM


MicrographicsAdmin Support



Central Services Support Svcs 298,488 0 298,488M&B Equalization 174 0 174Clerk / ROD 1,303,754 951,786 351,968Probate Court 38,259 0 38,259Water Res. Comm. 10 0 10Road Commission 18 0 18Other Grants 1,943 1,943 0

Direct Billed 0 0 0

Total 1,642,646 953,729 688,917

Page 291



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