Addendum 1a Dunn County FY2019 Central Services Cost Allocation Plan.pdf

Diversified Service Network, Inc. (DSN) 642 South Marr Street

Fond du Lac, WI 54935

(608) 712-7148 www.dsnworldwide.com

DUNN COUNTY, WISCONSIN

Based on 2019 Financials

CENTRAL SERVICES COST ALLOCATION PLAN

DUNN COUNTY, WISCONSIN

COST ALLOCATION PLAN

TABLE OF CONTENTS

COST ALLOCATION PLAN OVERVIEW

CERTIFICATE OF COST ALLOCATION PLAN

ORGANIZATIONAL CHART

SUMMARY OF ALLOCATED COSTS

SCHEDULE OF FIXED COSTS

SCHEDULE OF DEPARTMENTAL COSTS

SCHEDULE OF ALLOCATION BASES

DEPARTMENT 1: BUILDING DEPRECIATION

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 2: EQUIPMENT DEPRECIATION

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 3: OTHER EXPENSES

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 4: TELEPHONE SYSTEM

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 5: DPW-FACILITIES OPERATIONS

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

TABLE OF CONTENTS

DEPARTMENT 6: CENTRAL TRANSPORTATION

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 7: CORPORATION COUNSEL

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 8: INFORMATION TECHNOLOGY

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 9: DOA-HUMAN RESOURCES

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 10: DOA-RISK MANAGEMENT

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 11: DOA-COUNTY MANAGER

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 12: COUNTY TREASURER

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

TABLE OF CONTENTS

DEPARTMENT 13: DOA-FINANCIAL MANAGEMENT

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 14: COUNTY CLERK

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 15: FAMILY COURT COMMISSIONER

NATURE AND EXTENT OF SERVICES

DEPARTMENTAL COSTS BY FUNCTION

FUNCTIONAL COST ALLOCATIONS

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

COST ALLOCATION PLAN OVERVIEW

Dunn County, Wisconsin has selected Diversified Services Network, Inc. (DSN) to prepare its Central

Services Cost Allocation Plan for use in its fiscal year 2021 requests for reimbursement and claiming to appropriate Federal, State, and other program funders. This cost allocation plan is based on actual expenditures and revenues for the fiscal year ending December 31, 2019. This cost allocation plan was prepared in accordance with Title 2 of the Code of Federal Regulations (2 CFR Part 200 - Uniform

Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards).

READING THE COST ALLOCATION PLAN

This 2 CFR Part 200, Subpart E (formerly known as OMB Circular A-87) Central Services Cost Allocation

Plan is a document that distributes the allowable costs of central service departments to grantee departments based on an allowable allocation or distribution methodology (referred to as an allocation basis) depending on the nature of the costs and benefits provided to recipients (grantees). Central service departments generally incur costs in support of other departments and agencies of the organization.

Examples of indirect costs are the office of the administrator, facilities management, fiscal and accountings services, information technology services, human resources, and legal services.

The primary purpose for preparing the Central Services Cost Allocation Plan is to identify the appropriate division and department indirect costs incurred during the fiscal year. The resulting information justifies claims for reimbursement of indirect costs supporting Federally funded services (e.g., Title IV-D Child

Support operations, Human Services programs and services, and Nursing Home operations). The steps involved in preparing the Cost Allocation Plan include the following:

Identification of the departments that exist in large part to provide support to other departments or agencies of the organization. These departments are central service or allocating departments.

Identification of the departments or agencies of the organization that receive support from other departments. These departments are grantee or receiving departments.

Accumulation of the allowable actual expenditures of the central service departments that provide support to the grantee departments.

Collection of appropriate statistics reflecting the distribution of effort for functions performed by central service department to all benefiting departments.

ALLOCATION PROCESS

This cost allocation plan uses a double-step down allocation methodology to allocate allowable costs for each central service department. This methodology recognizes the cross support provided between central service departments. For example, the activities performed by the Finance Department support the Information Technology Department in areas such as payroll, voucher processing, and purchasing goods and services. The Information Technology Department, on the other hand, supports the Finance

Department by providing software and hardware as well as generally maintaining and administering applications and systems to support the centrally provided fiscal operations of the organization.

The double-step down methodology requires an initial sequencing of central service departments. In the first step of the double-step methodology, allowable costs (direct expenses and allocated indirect costs) from central service departments are allocated in the sequence departments, divisions and funds are listed in the cost allocation plan; including to the central service departments. The second step in the double-step down methodology fully distributes costs related to the cross support provided between central service departments. In effect, this closes out the central service department after the second step in the double-step down allocation methodology. Once complete, the second step results in the central services department passing through all costs to the other benefiting departments in the cost allocation plan.

ORGANIZATION OF COST ALLOCATION PLAN

Table of Contents

The first few pages of the cost allocation plan present the Table of Contents. This provides an overview of the organization of the cost allocation, with the key summary schedules and sections of each central service department listed by page number. This provides a ready resource for quickly finding specifics on how costs have been allocated.

Certification Page

The Certification Page is a requirement of 2 CFR 200. A responsible official of the organization, typically the chief executive, chief administrative, or chief financial officer, signs this document. The signature certifies that the official has reviewed the cost allocation plan and that the plan complies with 2 CFR 200.

The certification page also verifies that the costs included in the cost allocation plan are allowable for allocation to programs supported by Federal awards. It also affirms that costs have not been claimed as both direct and indirect.

Organizational Chart

The Organizational Chart is a requirement of 2 CFR 200. This part of the cost allocation plan shows the organization of the departments listed as either central services departments or grantee departments.

Summary Schedules

The cost allocation plan includes several schedules intended to provide summary information regarding the distribution of costs. The main schedules include:

o Summary of Allocated Costs: this schedule provides a summary of the costs allocated from each central service department to each grantee department. The rows of the schedule represent the central service departments, while columns at the top of each page show the grantee departments. There are three totals listed with each grantee department.

- Total Allocated Costs represents the actual costs allocated for the fiscal year.

- Rollforward Adjustment represents a calculation between estimated costs claimed in a prior fiscal year (generally the Total Allocated Costs from 2 years prior) and the actual costs from the current year. The difference between the Total Allocated Costs from the current year and the same amount from two years prior is the rollforward adjustment. Applying this amount to the calculation of annual indirect costs makes the organization whole when reporting costs over time.

- Total Proposed Costs represents the total indirect costs to claim in the following fiscal year.

o Schedule of Fixed Costs: this schedule provides a summary of the difference between the actual

(Total Allocated Costs) costs determined in the current cost allocation plan to the indirect costs used for reporting during the fiscal year. The difference between the current and prior amounts is the rollforward adjustment. The current year plus/minus the rollforward adjustment represent the proposed costs for the following fiscal year.

o Schedule of Departmental Costs: this schedule provides a summary of the calculations made to determine the Total Allocated Costs for each central service. It includes the total expenditures from the organization’s financial statements, any cost adjustments made in the development of the plan, identification of disallowed or unallowable costs, and an offset of any amounts directly billed to departments.

o Schedule of Allocation Basis: this schedule provides a summary of each central service department broken down into functions. Functions are the specific services provided by the central service department. The right-hand column lists the allocation base for each corresponding function.

Detail Schedules

The remaining pages of the cost allocation plan contain the detail schedules for each central service department. The detail schedules for each central service department include:

o Nature and Extent of Services: This page provides a brief narrative description of the activities performed by the central service department and identifies the functions and the corresponding allocation base.

o Departmental Costs by Function: This schedule lists the actual expenditures for the central service department. It also shows any cost adjustments for expenditures, revenues, or transfers to another department, as well as the summary of incoming costs for both the first (1st Tier

Allocation) and second allocations (2nd Tier Allocations). The schedule details costs by function.

o Functional Cost Allocations: This schedule provides a breakdown of the distribution, or allocation, of the Total Allocated Costs for each allowable function allocated within the central service department to all benefiting departments included in the cost allocation plan. The schedule provides a summary of the allocation basis and source of the allocation statistics.

o Summary of Departmental Allocated Costs: This schedule provides a summary of allocated costs by function to each benefiting department included in the cost allocation plan.

2019 ORGANIZATIONAL CHART

Central Service Departments

Building Depreciation

Equipment Depreciation

Other Expenses Telephone

System

DPW-Facilities Operations

Central Transportation

Corporation Counsel

Information Technology

DOA-Human Resources

DOA-Risk Management

DOA-County Manager

County Treasurer

DOA-Financial Manager

County Clerk

Clerk of Court/FCC

Grantee Departments

Child Support Human Services

The Neighbors of Dunn County

Public Health

District Attorney/Victim

Witness Sheriff

County Jail Emergency

Management

Courts and Judicial Services

DPW-Highway

Transit Parks

UW-Extension Veterans Service

Office

Planning, Zoning, LLC, Surveyor

Solid Waste & Recycling

Register of Deeds Comm/Emergency

Plan

Other Departments

Central Service Departments

Building Depreciation

Equipment Depreciation

Other Expenses

Telephone System

DPW - Facilities Operations

Central Transportation

Corporation Counsel

Information Technology

DOA-Human Resources

DOA-Risk Management

DOA-County Manager

County Treasurer

DOA-Financial Management

County Clerk

Clerk of Court/FCC

Total Allocated Costs

Rollforward Adjustment

Total Proposed Costs

Child Support Human Services

The Neighbors of

Dunn County Public Health

District

Attorney/Victim

Witness Sheriff

9,210.59$ 102,946.40$ -$ 51,473.20$ 9,777.08$ 51,791.21$

553.18 15,615.15 26,649.61 2,223.07 988.76 2,846.81

3.46 51.88 90.07 2.31 1,213.69 3,494.42

170.37 1,390.02 1,071.83 353.24 156.77 1,080.03

15,884.93 122,056.14 399,701.73 61,028.07 16,861.92 89,321.10

804.09 62,304.57 1,167.60 14,614.02 - -

7,178.08 117,852.24 6,446.64 714.13 - 13,974.19

45,839.49 354,414.19 263,068.90 81,426.09 17,224.75 248,917.92

9,178.59 112,644.66 35,377.59 32,912.76 14,362.75 47,085.39

3,417.02 41,113.79 25,864.87 13,683.61 5,512.64 2,903.89

4,779.83 38,800.24 76,877.52 15,450.68 4,720.08 19,740.68

1,036.40 18,302.27 28,716.91 3,183.69 1,350.51 4,557.91

17,242.33 879,078.62 1,011,767.56 77,813.98 33,618.36 92,280.18

1,950.53 - - - - -

117,248.89 1,866,570.17 1,876,800.83 354,878.84 105,787.32 577,993.75

(6,128.45) 573,787.77 1,140,566.21 (47,694.49) - -

111,120.44$ 2,440,357.93$ 3,017,367.04$ 307,184.36$ 105,787.32$ 577,993.75$

SUMMARY OF ALLOCATED COSTS

DUNN COUNTY, WISCONSIN

FISCAL YEAR 2019

Equipment Depreciation

Other Expenses

Telephone System

DPW - Facilities Operations

Central Transportation

Corporation Counsel

Information Technology

DOA-Human Resources

DOA-Risk Management

DOA-County Manager

County Treasurer

DOA-Financial Management

County Clerk

Clerk of Court/FCC

Total Allocated Costs

Rollforward Adjustment

Total Proposed Costs

County Jail

Emergency

Management

Courts and Judicial

Services DPW - Highway Transit Parks

173,811.11$ 1,296.00$ 66,381.43$ -$ -$ -$

1,791.25 135.47 172.16 7,042.71 900.33 158.99

2,198.74 166.29 211.33 8,644.82 1,105.14 195.16

- - 295.64 142.04 40.82 -

299,761.28 2,235.14 114,483.95 - - 94,051.77

395.72 - - - - -

5,018.38 2,509.18 5,365.74 7,527.56 - -

- - 28,185.95 53,061.18 12,527.09 -

39,174.83 1,718.29 2,877.51 9,544.22 1,804.08 0.80

26,799.47 695.37 6,532.78 92,000.99 5,279.59 -

16,998.26 454.08 1,194.96 32,550.61 597.48 -

3,652.77 142.07 264.22 9,382.94 811.64 95.56

54,695.30 4,746.24 5,577.37 321,923.02 39,334.94 17,585.62

624,297.10 14,098.15 231,543.05 541,820.10 62,401.11 112,087.91

624,297.10$ 14,098.15$ 231,543.05$ 541,820.10$ 62,401.11$ 112,087.91$

SUMMARY OF ALLOCATED COSTS

DUNN COUNTY, WISCONSIN

Equipment Depreciation

Other Expenses

Telephone System

DPW - Facilities Operations

Central Transportation

Corporation Counsel

Information Technology

DOA-Human Resources

DOA-Risk Management

DOA-County Manager

County Treasurer

DOA-Financial Management

County Clerk

Clerk of Court/FCC

Total Allocated Costs

Rollforward Adjustment

Total Proposed Costs

UW-Extension

Veterans Service

Office

Planning, Zoning, LCC, Surveyor

Solid Waste &

Recycling Register of Deeds

Comm /

Emergency Plan

15,418.78$ 10,767.64$ 5,997.95$ 2,636.41$ 4,044.87$ 8,093.91$

712.17 202.27 1,669.89 3,115.88 1,854.29 661.37

874.18 248.28 2,049.77 3,824.69 2,276.11 811.82

122.47 75.68 241.77 201.32 69.72 630.80

18,280.93 12,766.41 38,400.60 14,468.16 20,071.90 13,959.06

4,420.79 540.09 1,447.14 1,012.31 640.17 109.28

2,509.18 - 43,003.50 3,763.78 3,397.01 2,509.18

36,015.38 14,092.98 65,767.22 20,356.52 25,054.18 44,707.97

2,799.06 3,584.12 25,163.84 8,737.49 4,720.81 16,708.63

1,647.09 1,707.40 8,150.77 5,300.29 2,278.66 5,661.73

1,807.03 1,194.96 9,679.15 2,389.91 3,941.50 7,934.51

666.94 314.96 2,808.42 3,026.77 2,861.93 1,511.85

26,064.27 6,706.98 55,533.13 115,148.82 68,148.37 18,975.13

111,338.27 52,201.76 259,913.13 183,982.34 139,359.51 122,275.24

111,338.27$ 52,201.76$ 259,913.13$ 183,982.34$ 139,359.51$ 122,275.24$

SUMMARY OF ALLOCATED COSTS

DUNN COUNTY, WISCONSIN

Equipment Depreciation

Other Expenses

Telephone System

DPW - Facilities Operations

Central Transportation

Corporation Counsel

Information Technology

DOA-Human Resources

DOA-Risk Management

DOA-County Manager

County Treasurer

DOA-Financial Management

County Clerk

Clerk of Court/FCC

Total Allocated Costs

Rollforward Adjustment

Total Proposed Costs

Other

Departments

Total Allocated

Costs

148,057.73$ 661,704.31$

2,892.91 70,186.30

3,551.00 31,013.15

75.49 6,118.01

37,098.75 1,370,431.84

808.69 88,264.47

28,662.54 250,431.31

251,915.51 1,562,575.34

25,350.53 393,745.94

40,864.56 289,414.54

6,602.13 245,713.61

4,666.71 87,354.46

94,892.43 2,941,132.64

219.48 219.48

- 1,950.53

645,658.48 8,000,255.94

- 1,660,531.04

645,658.48$ 9,660,786.99$

SUMMARY OF ALLOCATED COSTS

DUNN COUNTY, WISCONSIN

Final Costs Fixed Costs Actual Costs with

Grantee Department 2019 2017 Rollforward Rollforward

Child Support 117,248.89$ 123,377.34$ (6,128.45)$ 111,120.44$

Human Services 1,866,570.17 1,292,782.40 573,787.77 2,440,357.93

The Neighbors of Dunn County 1,876,800.83 736,234.62 1,140,566.21 3,017,367.04

Public Health 354,878.84 402,573.33 (47,694.49) 307,184.36

District Attorney/Victim Witness 105,787.32 - - 105,787.32

Sheriff 577,993.75 - - 577,993.75

County Jail 624,297.10 - - 624,297.10

Emergency Management 14,098.15 - - 14,098.15

Courts and Judicial Services 231,543.05 - - 231,543.05

DPW - Highway 541,820.10 - - 541,820.10

Transit 62,401.11 - - 62,401.11

Parks 112,087.91 - - 112,087.91

UW-Extension 111,338.27 - - 111,338.27

Veterans Service Office 52,201.76 - - 52,201.76

Planning, Zoning, LCC, Surveyor 259,913.13 - - 259,913.13

Solid Waste & Recycling 183,982.34 - - 183,982.34

Register of Deeds 139,359.51 - - 139,359.51

Comm / Emergency Plan 122,275.24 - - 122,275.24

Other Departments 645,658.48 - - 645,658.48

Total 8,000,255.94$ 2,554,967.69$ 1,660,531.04$ 9,660,786.99$

SCHEDULE OF FIXED COSTS

DUNN COUNTY, WISCONSIN

Central Service Department

Equipment Depreciation

Other Expenses

Telephone System

DPW - Facilities Operations

Central Transportation

Corporation Counsel

Information Technology

DOA-Human Resources

DOA-Risk Management

DOA-County Manager

County Treasurer

DOA-Financial Management

County Clerk

Clerk of Court/FCC less unallocated Incoming costs

Total

Expenditures Cost Adjustments

Disallowed /

Capitalized Direct Billings

Total Allocated

Costs

-$ 728,733.24$ -$ -$ 728,733.24$

- 366,072.68 - - 366,072.68

- 67,100.00 - (20,500.00) 46,600.00

1,658,903.91 (1,089.73) (39,321.87) (269,905.00) 1,348,587.31

81,429.40 (1,661.10) - - 79,768.30

370,659.08 (10,190.21) (530.20) (30,222.55) 329,716.12

1,628,158.51 (160,947.75) - - 1,467,210.76

524,284.58 - (46,347.82) - 477,936.76

322,587.87 202,362.03 - (267,655.33) 257,294.57

253,740.08 (10.00) - - 253,730.08

230,074.88 (886,973.93) 725,367.88 - 68,468.83

2,136,838.05 1,616,659.15 - (845,953.85) 2,907,543.35

214,128.83 (25,056.49) (174,985.12) - 14,087.22

1,314,239.00 - (1,304,119.95) (9,653.21) 465.84

(345,959.10)

8,735,044.19 1,894,997.89 (839,937.09) (1,443,889.94) 8,000,255.94

SCHEDULE OF DEPARTMENTAL COSTS

DUNN COUNTY, WISCONSIN

Department

Number Departmental Function Allocation Base

1 Building Depreciation

Government Center Usable Square Footage by Benefiting Department

Community Services Building Usable Square Footage by Benefiting Department

Judicial Center Usable square footage by Benefiting Department

2 Equipment Depreciation

Equipment Depreciation Equipment Depreciation by Central Services Department for 2019

ERP System Total Payroll, Accounts Payable and Cash Receipt Transactions by Department

During 2019

3 Other Expenses

General Audit Payroll, AP & Receipt Transactions During 2019 for Departments not Direct

Billed for Audit Services

Billed Audit Amounts Paid by Departments Direct Billed for Audit Services During 2019

Cost Allocation Plan Number of Departmental Cost Functions Analyzed in 2018 Cost Plan

4 Telephone System

Phone System VoIP Telephone Charges by Department During 2019

5 DPW - Facilities Operations

Government Center Usable Square Footage by Benefiting Department

Judicial Center Usable square footage by Benefiting Department

Miscellaneous Facilities Direct Allocation to Benefiting Department

CJCC House Usable Square Footage by Benefiting Department

Records Storage Direct Allocation to Benefiting Departments

Neighbors Direct Allocation to Benefiting Departments

Community Services Building Usable Square Footage by Benefiting Department

6 Central Transportation

Central Transportation Transportation Use (Mileage) by Participating Department During 2019

7 Corporation Counsel

Departmental Counseling Allocation to Benefiting Department Based on Services Provided During 2019

Child Support Direct Allocation to Benefiting Department

8 Information Technology

IT Operations Number of CPU Devices and Phones on Dunn County Network by Benefiting

Department

Department Specific Direct Allocation to Benefiting Department

Land Information Direct Allocation to Benefiting Department

SCHEDULE OF ALLOCATION BASIS

DUNN COUNTY, WISCONSIN

Department

Number Departmental Function Allocation Base

9 DOA-Human Resources

Financial Management Direct Allocation to Benefiting Department

Human Resources Number of Employees by Department with The Neighbors and Highway reduced 90% to Reflect Less Effort Required

Payroll Payroll Checks / Direct Deposits by Dept in 2019 with The Neighbors &

Highway weighted at 75% Less Effort

Purchasing Number of Purchase Orders by Department During 2019

Risk Management Direct Allocation to Benefiting Department

Departmental Specific Direct Allocation to Benefiting Department

General Government Unallocated

10 DOA-Risk Management

Property Insurance Usable Square Footage by Departments Not Direct Billed

General Liability Number of Employees by Departments Not Direct Billed

Department Specific Insurance Direct Allocation to Benefiting Department based on Billed and Direct

Insurance During 2019

11 DOA-County Manager

Department Admin & Oversight Total Number of Full-Time Equivalent Employees by Department

Mail & General Services Number of Employees by Benefiting Department

12 County Treasurer

Receipts General Receipts Processed by Department During 2019

Disbursements Total AP and Payroll Disbursements Processed by Department During 2019

General Government Unallocated

13 DOA-Financial Management

Financial Management &

Reporting

Total Accounts Payable and Cash Receipt Transactions Processed by

Department During 2019

Financial Services-Human

Services

Direct Allocation to Benefiting Department

Financial Services-NDC Direct Allocation to Benefiting Department

Financial Services-Public Works Direct Allocation to Benefiting Department

Payroll Payroll Checks / Direct Deposits by Dept in 2019 with The Neighbors &

Highway weighted at 75% Less Effort

14 County Clerk

Departmental Support Direct Allocation to Benefiting Department

General Government Unallocated

15 Clerk of Court/FCC

Child Support Direct Allocation to Benefiting Department

General Government Unallocated

SCHEDULE OF ALLOCATION BASIS

DUNN COUNTY, WISCONSIN

DEPARTMENT 1

FISCAL 2019

DUNN COUNTY, WISCONSIN

BUILDING DEPRECIATION

NATURE AND EXTENT OF SERVICES

Dunn County owns and operates various facilities located throughout the County. The Dunn County Financial Management division maintains a fixed asset system in accordance with Generally Accepted Accounting Principles and Practices and reports depreciation compliant with GASB. Allowable costs for the annual depreciation expense recorded in 2019 has been identified by facility as follows:

Government Center: This facility originally served as the County Courthouse and City Hall for Dunn County and the City of Menomonie. Until late 2019, this facility housed many of the governmental central services and support function for County government. Starting in late October, the County began to move operations to the Community Services Building. The facility has subsequently been sold to the City. Per historical records, this property was originally constructed in 1960 for $903,624. The County’s Fixed Asset system reports a 2019 depreciation expense for this facility of $8,790.81.

Community Services Building: This facility was the previous site of the County’s Health Care Center. After construction of a new Health Care Center, the County renovated this facility and it now serves as the primary location for Human Services and other related departments facility for Dunn County. Additionally, as of November 2019, this facility became the primary home of all administrative operations of the County. The County’s Fixed Asset system reports a 2019 depreciation expense for this facility of $26,500.

Judicial Center: This facility was constructed in 1998 and houses the operations of the County’s law enforcement and court related departments. The County’s Fixed Asset system reports a 2019 depreciation expense for this facility of $343,273.74.

Allowable interest on construction related debt for the Government Center, Community Services Building, and Justice Center are also appropriately allocated in this Chapter.

Allocable costs for building depreciation and interest expenses are assigned to the appropriate facility and are allocated based on usable square footage as reported by the DPW-Facilities Operations Division. Space for both the Government Center and Community Services Building have been prorated to reflect the portion of the year departments occupied space.

Ref.: 2 CFR 200 Subpart E.

Department: Building Depreciation

Functions: Total

Government

Center

Community

Services Building Judicial Center

Cost Adjustments:

Building Depreciation 378,564.55 8,790.81 26,500.00 343,273.74

Interest Expense & Fees 350,168.69 29,670.33 292,485.93 28,012.43

Total Cost Adjustments 728,733.24$ 38,461.14$ 318,985.93$ 371,286.17$

Incoming Costs

Total 1st Allocation - - - -

Unallocated -

Total 1st Tier Allocation 728,733.24$ 38,461.14$ 318,985.93$ 371,286.17$

2nd Allocation

Building Depreciation - - - -

Equipment Depreciation - - - -

Other Expenses 332.63 17.56 145.60 169.47

Telephone System - - - -

DPW - Facilities Operations - - - -

Central Transportation - - - -

Corporation Counsel - - - -

Information Technology - - - -

DOA-Human Resources - - - -

DOA-Risk Management - - - -

DOA-County Manager - - - -

County Treasurer - - - -

DOA-Financial Management - - - -

County Clerk - - - -

Clerk of Court/FCC - - - -

Total 2nd Allocation 332.63 17.56 145.60 169.47

Total 2nd Tier Allocation 332.63$ 17.56$ 145.60$ 169.47$

Unallocated -

Total Incoming Costs 332.63 17.56 145.60 169.47

Total Allocated Cost 729,065.87$ 38,478.70$ 319,131.53$ 371,455.64$

DEPARTMENT 1

FISCAL 2019

DUNN COUNTY, WISCONSIN

BUILDING DEPRECIATION

DEPARTMENTAL COSTS BY FUNCTION

Function: Government Center

Total 1st Tier Allocation 38,461.14$

Total 2nd Tier Allocation 17.56$

Total Allocated Cost 38,478.70$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Grantee Department

Corporation Counsel 1,279.667 4.27% 1,641.62 - 1,641.62 0.75 1,642.37

Information Technology 3,588.000 11.97% 4,602.87 - 4,602.87 2.10 4,604.97

DOA-Human Resources 792.750 2.64% 1,016.98 - 1,016.98 0.46 1,017.44

DOA-County Manager 1,780.625 5.94% 2,284.28 - 2,284.28 1.04 2,285.32

County Treasurer 880.000 2.94% 1,128.91 - 1,128.91 0.52 1,129.42

DOA-Financial Management 2,410.625 8.04% 3,092.47 - 3,092.47 1.41 3,093.88

County Clerk 914.833 3.05% 1,173.59 - 1,173.59 0.54 1,174.13

Planning, Zoning, LCC, Surveyor 3,680.000 12.27% 4,720.89 - 4,720.89 2.15 4,723.04

Solid Waste & Recycling 1,334.000 4.45% 1,711.32 - 1,711.32 0.78 1,712.10

Register of Deeds 1,796.667 5.99% 2,304.86 - 2,304.86 1.05 2,305.91

Other Departments 11,523.833 38.44% 14,783.35 - 14,783.35 6.75 14,790.10

Total 29,981.000 100.00% 38,461.14$ -$ 38,461.14$ 17.56$ 38,478.70$

Allocation Basis: Usable Square Footage by Benefiting Department

Allocation Source: Square Footage Measurements Provided by Maintenance and Finance Departments

DEPARTMENT 1

FISCAL 2019

DUNN COUNTY, WISCONSIN

BUILDING DEPRECIATION

FUNCTIONAL COST ALLOCATIONS

Function: Community Services Building

Total 1st Tier Allocation 318,985.93$

Total 2nd Tier Allocation 145.60$

Total Allocated Cost 319,131.53$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Grantee Department

DPW - Facilities Operations 3,700.000 8.06% 25,724.86 - 25,724.86 11.74 25,736.60

Corporation Counsel 144.583 0.32% 1,005.24 - 1,005.24 0.46 1,005.70

Information Technology 183.125 0.40% 1,273.21 - 1,273.21 0.58 1,273.79

DOA-Human Resources 302.000 0.66% 2,099.70 - 2,099.70 0.96 2,100.66

DOA-County Manager 187.625 0.41% 1,304.49 - 1,304.49 0.60 1,305.09

County Treasurer 160.000 0.35% 1,112.43 - 1,112.43 0.51 1,112.93

DOA-Financial Management 553.500 1.21% 3,848.30 - 3,848.30 1.76 3,850.06

County Clerk 160.000 0.35% 1,112.43 - 1,112.43 0.51 1,112.93

Human Services 14,800.000 32.26% 102,899.43 - 102,899.43 46.97 102,946.40

Public Health 7,400.000 16.13% 51,449.72 - 51,449.72 23.48 51,473.20

UW-Extension 2,216.667 4.83% 15,411.74 - 15,411.74 7.03 15,418.78

Veterans Service Office 1,548.000 3.37% 10,762.72 - 10,762.72 4.91 10,767.64

Planning, Zoning, LCC, Surveyor 183.285 0.40% 1,274.32 - 1,274.32 0.58 1,274.90

Solid Waste & Recycling 132.882 0.29% 923.88 - 923.88 0.42 924.31

Register of Deeds 250.000 0.54% 1,738.17 - 1,738.17 0.79 1,738.96

Other Departments 13,958.000 30.42% 97,045.29 - 97,045.29 44.30 97,089.59

Total 45,879.667 100.00% 318,985.93$ -$ 318,985.93$ 145.60$ 319,131.53$

Allocation Basis: Usable Square Footage by Benefiting Department

Allocation Source: Square Footage Measurements Provided by Maintenance and Finance Departments

DEPARTMENT 1

FISCAL 2019

DUNN COUNTY, WISCONSIN

BUILDING DEPRECIATION

Function: Judicial Center

Total 1st Tier Allocation 371,286.17$

Total 2nd Tier Allocation 169.47$

Total Allocated Cost 371,455.64$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Grantee Department

Clerk of Court/FCC 3,660 4.02% 14,909.46 - 14,909.46 6.81 14,916.26

Child Support 2,260 2.48% 9,206.38 - 9,206.38 4.20 9,210.59

District Attorney/Victim Witness 2,399 2.63% 9,772.62 - 9,772.62 4.46 9,777.08

Sheriff 12,708 13.94% 51,767.58 - 51,767.58 23.63 51,791.21

County Jail 42,648 46.79% 173,731.82 - 173,731.82 79.30 173,811.11

Emergency Management 318 0.35% 1,295.41 - 1,295.41 0.59 1,296.00

Courts and Judicial Services 16,288 17.87% 66,351.15 - 66,351.15 30.29 66,381.43

Comm / Emergency Plan 1,986 2.18% 8,090.21 - 8,090.21 3.69 8,093.91

Other Departments 8,877 9.74% 36,161.54 - 36,161.54 16.51 36,178.05

Total 91,144 100.00% 371,286.17$ -$ 371,286.17$ 169.47$ 371,455.64$

Allocation Basis: Usable square footage by Benefiting Department

Allocation Source: Square footage measurements provided by Maintenance and Finance departments

DEPARTMENT 1

FISCAL 2019

DUNN COUNTY, WISCONSIN

BUILDING DEPRECIATION

Grantee Department Total

Government

Center

Community

Services Building Judicial Center

Building Depreciation - - - -

Equipment Depreciation - - - -

Other Expenses - - - -

Telephone System - - - -

DPW - Facilities Operations 25,736.60 - 25,736.60 -

Central Transportation - - - -

Corporation Counsel 2,648.07 1,642.37 1,005.70 -

Information Technology 5,878.76 4,604.97 1,273.79 -

DOA-Human Resources 3,118.11 1,017.44 2,100.66 -

DOA-Risk Management - - - -

DOA-County Manager 3,590.41 2,285.32 1,305.09 -

County Treasurer 2,242.36 1,129.42 1,112.93 -

DOA-Financial Management 6,943.94 3,093.88 3,850.06 -

County Clerk 2,287.06 1,174.13 1,112.93 -

Clerk of Court/FCC 14,916.26 - - 14,916.26

Child Support 9,210.59 - - 9,210.59

Human Services 102,946.40 - 102,946.40 -

The Neighbors of Dunn County - - - -

Public Health 51,473.20 - 51,473.20 -

District Attorney/Victim Witness 9,777.08 - - 9,777.08

Sheriff 51,791.21 - - 51,791.21

County Jail 173,811.11 - - 173,811.11

Emergency Management 1,296.00 - - 1,296.00

Courts and Judicial Services 66,381.43 - - 66,381.43

DPW - Highway - - - -

Transit - - - -

UW-Extension 15,418.78 - 15,418.78 -

Veterans Service Office 10,767.64 - 10,767.64 -

Planning, Zoning, LCC, Surveyor 5,997.95 4,723.04 1,274.90 -

Solid Waste & Recycling 2,636.41 1,712.10 924.31 -

Register of Deeds 4,044.87 2,305.91 1,738.96 -

Comm / Emergency Plan 8,093.91 - - 8,093.91

Other Departments 148,057.73 14,790.10 97,089.59 36,178.05

Total 729,065.87$ 38,478.70$ 319,131.53$ 371,455.64$

DEPARTMENT 1

FISCAL 2019

DUNN COUNTY, WISCONSIN

BUILDING DEPRECIATION

SUMMARY OF DEPARTMENTAL ALLOCATED COSTS

DEPARTMENT 2

DUNN COUNTY, WISCONSIN

EQUIPMENT DEPRECIATION

NATURE AND EXTENT OF SERVICES

Dunn County purchases furniture, office equipment, computer hardware and software for day-to-day operations. The Finance Department maintains a fixed asset system in accordance with Generally Accepted Accounting Principles and Practices and reports depreciation compliant with GASB. Equipment purchases exceeding $5,000 are capitalized and therefore not included in department expenditures.

Beginning in 2019, the annual depreciation expenses are included with each department’s budget. For central services departments, these amounts have been subtracted from the allocated expenses and included in this chapter. Additionally, other equipment charged to a general administrative cost center have been analyzed and included here.

A total of $287,026.91 was recorded as allowable depreciation for the central services departments during 2019. Costs have been allocated based on these departmental depreciation records.

Additionally, the County implemented a new financial software system in 2016. The costs of this system were supported by bonding. The interest expense is allowable and has been allocated to departments based on the total number of payroll, accounts payable, and receipt transactions processed during 2019.

Department: Equipment Depreciation

Equipment

Depreciation ERP System

Cost Adjustments:

Equipment Depreciation Expense 287,026.91 287,026.91

Interest Expense 79,045.77 79,045.77

Total Cost Adjustments 366,072.68$ 287,026.91$ 79,045.77$

Incoming Costs

1st Allocation

Building Depreciation - - -

Total 1st Allocation - - -

Unallocated - - -

Total 1st Tier Allocation 366,072.68$ 287,026.91$ 79,045.77$

2nd Allocation

Equipment Depreciation - - -

Other Expenses 221.75 173.87 47.88

Telephone System - - -

DPW - Facilities Operations - - -

Central Transportation - - -

Corporation Counsel - - -

Information Technology - - -

DOA-Human Resources - - -

DOA-Risk Management - - -

DOA-County Manager - - -

County Treasurer - - -

DOA-Financial Management - - -

County Clerk - - -

Clerk of Court/FCC - - -

Building Depreciation - - -

Total 2nd Allocation 221.75 173.87 47.88

Total 2nd Tier Allocation 221.75$ 173.87$ 47.88$

Unallocated - - -

Total Incoming Costs - - -

Total Allocated Cost 366,294.43$ 287,200.78$ 79,093.65$

DEPARTMENT 2

FISCAL 2019

DUNN COUNTY, WISCONSIN

EQUIPMENT DEPRECIATION

Function: Equipment Depreciation

Total 1st Tier Allocation 287,026.91$

Total 2nd Tier Allocation 173.87$

Total Allocated Cost 287,200.78$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Grantee Department

Telephone System 7,765.98 2.71% 7,765.98 - 7,765.98 4.70 7,770.68

DPW - Facilities Operations 22,293.84 7.77% 22,293.84 - 22,293.84 13.50 22,307.34

Corporation Counsel 530.20 0.18% 530.20 - 530.20 0.32 530.52

Information Technology 171,300.86 59.68% 171,300.86 - 171,300.86 103.77 171,404.63

County Treasurer 530.20 0.18% 530.20 - 530.20 0.32 530.52

DOA-Financial Management 83,956.83 29.25% 83,956.83 - 83,956.83 50.86 84,007.69

Clerk of Court/FCC 649.00 0.23% 649.00 - 649.00 0.39 649.39

Total 287,026.91 100.00% 287,026.91$ -$ 287,026.91$ 173.87$ 287,200.78$

Allocation Basis: Equipment Depreciation by Central Services Department for 2019

Allocation Source: Fixed Asset Management System Records

DEPARTMENT 2

FISCAL 2019

DUNN COUNTY, WISCONSIN

EQUIPMENT DEPRECIATION

Function: ERP System

Total 1st Tier Allocation 79,045.77$

Total 2nd Tier Allocation 47.88$

Total Allocated Cost 79,093.65$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Grantee Department

Other Expenses 4 0.00% 3.76 - 3.76 - 3.76

DPW - Facilities Operations 1,732 2.06% 1,628.45 - 1,628.45 0.99 1,629.44

Central Transportation 237 0.28% 222.83 - 222.83 0.13 222.97

Corporation Counsel 269 0.32% 252.92 - 252.92 0.15 253.07

Information Technology 1,624 1.93% 1,526.91 - 1,526.91 0.92 1,527.83

DOA-Human Resources 232 0.28% 218.13 - 218.13 0.13 218.26

DOA-Risk Management 95 0.11% 89.32 - 89.32 0.05 89.37

DOA-County Manager 269 0.32% 252.92 - 252.92 0.15 253.07

County Treasurer 1,168 1.39% 1,098.17 - 1,098.17 0.67 1,098.84

DOA-Financial Management 1,005 1.20% 944.92 - 944.92 0.57 945.49

County Clerk 448 0.53% 421.22 - 421.22 0.26 421.47

Clerk of Court/FCC 2,385 2.84% 2,242.41 - 2,242.41 1.36 2,243.77

Child Support 588 0.70% 552.85 - 552.85 0.33 553.18

Human Services 16,598 19.74% 15,605.69 - 15,605.69 9.45 15,615.15

The Neighbors of Dunn County 28,327 33.69% 26,633.48 - 26,633.48 16.13 26,649.61

Public Health 2,363 2.81% 2,221.73 - 2,221.73 1.35 2,223.07

District Attorney/Victim Witness 1,051 1.25% 988.17 - 988.17 0.60 988.76

Sheriff 3,026 3.60% 2,845.09 - 2,845.09 1.72 2,846.81

County Jail 1,904 2.26% 1,790.17 - 1,790.17 1.08 1,791.25

Emergency Management 144 0.17% 135.39 - 135.39 0.08 135.47

Courts and Judicial Services 183 0.22% 172.06 - 172.06 0.10 172.16

DPW - Highway 7,486 8.90% 7,038.45 - 7,038.45 4.26 7,042.71

Transit 957 1.14% 899.79 - 899.79 0.55 900.33

Parks 169 0.20% 158.90 - 158.90 0.10 158.99

UW-Extension 757 0.90% 711.74 - 711.74 0.43 712.17

Veterans Service Office 215 0.26% 202.15 - 202.15 0.12 202.27

Planning, Zoning, LCC, Surveyor 1,775 2.11% 1,668.88 - 1,668.88 1.01 1,669.89

Solid Waste & Recycling 3,312 3.94% 3,113.99 - 3,113.99 1.89 3,115.88

Register of Deeds 1,971 2.34% 1,853.16 - 1,853.16 1.12 1,854.29

Comm / Emergency Plan 703 0.84% 660.97 - 660.97 0.40 661.37

Other Departments 3,075 3.66% 2,891.16 - 2,891.16 1.75 2,892.91

Total 84,072 100.00% 79,045.77$ -$ 79,045.77$ 47.88$ 79,093.65$

Allocation Basis: Total Payroll, Accounts Payable and Cash Receipt Transactions by Department During 2019

Allocation Source: County Financial Records & Reports

DEPARTMENT 2

FISCAL 2019

DUNN COUNTY, WISCONSIN

EQUIPMENT DEPRECIATION

Equipment

Depreciation ERP System

Building Depreciation - - -

Equipment Depreciation - - -

Other Expenses 3.76 - 3.76

Telephone System 7,770.68 7,770.68 -

DPW - Facilities Operations 23,936.78 22,307.34 1,629.44

Central Transportation 222.97 - 222.97

Corporation Counsel 783.59 530.52 253.07

Information Technology 172,932.46 171,404.63 1,527.83

DOA-Human Resources 218.26 - 218.26

DOA-Risk Management 89.37 - 89.37

DOA-County Manager 253.07 - 253.07

County Treasurer 1,629.36 530.52 1,098.84

DOA-Financial Management 84,953.18 84,007.69 945.49

County Clerk 421.47 - 421.47

Clerk of Court/FCC 2,893.16 649.39 2,243.77

Child Support 553.18 - 553.18

Human Services 15,615.15 - 15,615.15

The Neighbors of Dunn County 26,649.61 - 26,649.61

Public Health 2,223.07 - 2,223.07

District Attorney/Victim Witness 988.76 - 988.76

Sheriff 2,846.81 - 2,846.81

County Jail 1,791.25 - 1,791.25

Emergency Management 135.47 - 135.47

Courts and Judicial Services 172.16 - 172.16

DPW - Highway 7,042.71 - 7,042.71

Transit 900.33 - 900.33

Parks 158.99 - 158.99

UW-Extension 712.17 - 712.17

Veterans Service Office 202.27 - 202.27

Planning, Zoning, LCC, Surveyor 1,669.89 - 1,669.89

Solid Waste & Recycling 3,115.88 - 3,115.88

Register of Deeds 1,854.29 - 1,854.29

Comm / Emergency Plan 661.37 - 661.37

Other Departments 2,892.91 - 2,892.91

Total 366,294.43$ 287,200.78$ 79,093.65$

DEPARTMENT 2

FISCAL 2019

DUNN COUNTY, WISCONSIN

EQUIPMENT DEPRECIATION

DEPARTMENT 3

DUNN COUNTY, WISCONSIN

OTHER EXPENSES

NATURE AND EXTENT OF SERVICES

A local CPA firm audits the financial records and books of Dunn County annually. Several departments are direct billed for their portion of audit services. Costs for the general audit are allocated based on the number of voucher and receipt transactions by department not directly billed during 2019.

Costs related to billed audit services have been added back for allocation purposes. Amounts are allocated based on the billed services by department during 2019. Amounts previously direct billed have been appropriately offset against allocated costs.

The County also retained a consulting firm to prepare a central services indirect cost allocation plan so that indirect costs of services provided to grantee programs by the County can be recovered. The fee for this study is allocated to departments based on the percent of consultant effort expended by department as determined by the number of functions analyzed in the 2018 Cost Allocation Plan that was prepared during 2019.

Department: Other Expenses

General &

Administrative General Audit Billed Audit

Cost Allocation

Plan

Cost Adjustments:

Audit Fees 41,500.00 41,500.00

Cost Allocation Plan Services 5,100.00 5,100.00

Billed Audit Fees 20,500.00 20,500.00

Total Cost Adjustments 67,100.00 - 41,500.00 20,500.00 5,100.00

General & Administrative Allocation -

Disallowed / Capitalized - -

Incoming Costs

1st Allocation

Building Depreciation - - - -

Equipment Depreciation 3.76 2.33 1.15 0.29

Total 1st Allocation 3.76 - 2.33 1.15 0.29

Unallocated -

Total 1st Tier Allocation 67,103.76 - 41,502.33 20,501.15 5,100.29

2nd Allocation

Other Expenses 337.21 208.56 103.02 25.63

Telephone System - - - -

DPW - Facilities Operations - - - -

Central Transportation - - - -

Corporation Counsel - - - -

Information Technology - - - -

DOA-Human Resources - - - -

DOA-Risk Management - - - -

DOA-County Manager - - - -

County Treasurer 3.06 1.89 0.93 0.23

DOA-Financial Management 139.46 86.25 42.61 10.60

County Clerk - - - -

Clerk of Court/FCC - - - -

Building Depreciation - - - -

Equipment Depreciation - - - -

Total 2nd Allocation 479.73 - 296.70 146.56 36.46

DEPARTMENT 3

FISCAL 2019

DUNN COUNTY, WISCONSIN

OTHER EXPENSES

General &

Administrative General Audit Billed Audit

Cost Allocation

Plan

Total 2nd Tier Allocation 479.73 - 296.70 146.56 36.46

Unallocated -

Total Incoming Costs 483.49 - 299.03 147.71 36.75

Total Allocated Cost 67,583.49 - 41,799.03 20,647.71 5,136.75

DEPARTMENT 3

FISCAL 2019

DUNN COUNTY, WISCONSIN

OTHER EXPENSES

Function: General Audit

Total 1st Tier Allocation 41,502.33$

Total 2nd Tier Allocation 296.70

Total Allocated Cost 41,799.03$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Grantee Department

Other Expenses 4 0.01% 4.59 - 4.59 - 4.59

DPW - Facilities Operations 1,732 4.79% 1,985.91 - 1,985.91 14.20 2,000.11

Central Transportation 237 0.65% 271.74 - 271.74 1.94 273.69

Corporation Counsel 269 0.74% 308.44 - 308.44 2.21 310.64

Information Technology 1,624 4.49% 1,862.08 - 1,862.08 13.31 1,875.39

DOA-Human Resources 232 0.64% 266.01 - 266.01 1.90 267.91

DOA-Risk Management 95 0.26% 108.93 - 108.93 0.78 109.71

DOA-County Manager 269 0.74% 308.44 - 308.44 2.21 310.64

County Treasurer 1,168 3.23% 1,339.23 - 1,339.23 9.58 1,348.80

DOA-Financial Management 1,005 2.78% 1,152.33 - 1,152.33 8.24 1,160.57

County Clerk 448 1.24% 513.68 - 513.68 3.67 517.35

Clerk of Court/FCC 2,385 6.59% 2,734.64 - 2,734.64 19.55 2,754.19

District Attorney/Victim Witness 1,051 2.90% 1,205.08 - 1,205.08 8.62 1,213.69

Sheriff 3,026 8.36% 3,469.61 - 3,469.61 24.81 3,494.42

County Jail 1,904 5.26% 2,183.13 - 2,183.13 15.61 2,198.74

Emergency Management 144 0.40% 165.11 - 165.11 1.18 166.29

Courts and Judicial Services 183 0.51% 209.83 - 209.83 1.50 211.33

DPW - Highway 7,486 20.68% 8,583.45 - 8,583.45 61.37 8,644.82

Transit 957 2.64% 1,097.30 - 1,097.30 7.85 1,105.14

Parks 169 0.47% 193.78 - 193.78 1.39 195.16

UW-Extension 757 2.09% 867.98 - 867.98 6.21 874.18

Veterans Service Office 215 0.59% 246.52 - 246.52 1.76 248.28

Planning, Zoning, LCC, Surveyor 1,775 4.90% 2,035.21 - 2,035.21 14.55 2,049.77

Solid Waste & Recycling 3,312 9.15% 3,797.54 - 3,797.54 27.15 3,824.69

Register of Deeds 1,971 5.45% 2,259.95 - 2,259.95 16.16 2,276.11

Comm / Emergency Plan 703 1.94% 806.06 - 806.06 5.76 811.82

Other Departments 3,075 8.50% 3,525.79 - 3,525.79 25.21 3,551.00

Total 36,196 100.00% 41,502.33$ -$ 41,502.33$ 296.70$ 41,799.03$

Allocation Basis: Payroll, AP & Receipt Transactions During 2019 for Departments not Direct Billed for Audit Services

Allocation Source: County Financial Records & Reports

DEPARTMENT 3

FISCAL 2019

DUNN COUNTY, WISCONSIN

OTHER EXPENSES

Function: Billed Audit

Total 1st Tier Allocation 20,501.15$

Total 2nd Tier Allocation 146.56

Total Allocated Cost 20,647.71$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Grantee Department

Child Support 480.00 2.34% 480.03 (480.00) 0.03 3.43 3.46

Human Services 7,200.00 35.12% 7,200.40 (7,200.00) 0.40 51.48 51.88

The Neighbors of Dunn County 12,500.00 60.98% 12,500.70 (12,500.00) 0.70 89.37 90.07

Public Health 320.00 1.56% 320.02 (320.00) 0.02 2.29 2.31

Total 20,500.00 100.00% 20,501.15$ (20,500.00)$ 1.15$ 146.56$ 147.71$

Allocation Basis: Amounts Paid by Departments Direct Billed for Audit Services During 2019

Allocation Source: County Financial Records & Reports

DEPARTMENT 3

FISCAL 2019

DUNN COUNTY, WISCONSIN

OTHER EXPENSES

Function: Cost Allocation Plan

Total 1st Tier Allocation 5,100.29$

Total 2nd Tier Allocation 36.46

Total Allocated Cost 5,136.75$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Grantee Department

Building Depreciation 3 6.52% 332.63 - 332.63 - 332.63

Equipment Depreciation 2 4.35% 221.75 - 221.75 - 221.75

Other Expenses 3 6.52% 332.63 - 332.63 - 332.63

Telephone System 1 2.17% 110.88 - 110.88 0.96 111.84

DPW - Facilities Operations 7 15.22% 776.13 - 776.13 6.72 782.85

Central Transportation 1 2.17% 110.88 - 110.88 0.96 111.84

Corporation Counsel 2 4.35% 221.75 - 221.75 1.92 223.67

Information Technology 3 6.52% 332.63 - 332.63 2.88 335.51

DOA-Human Resources 6 13.04% 665.25 - 665.25 5.76 671.01

DOA-Risk Management 3 6.52% 332.63 - 332.63 2.88 335.51

DOA-County Manager 2 4.35% 221.75 - 221.75 1.92 223.67

County Treasurer 3 6.52% 332.63 - 332.63 2.88 335.51

DOA-Financial Management 6 13.04% 665.25 - 665.25 5.76 671.01

County Clerk 2 4.35% 221.75 - 221.75 1.92 223.67

Clerk of Court/FCC 2 4.35% 221.75 - 221.75 1.92 223.67

Total 46 100.00% 5,100.29$ -$ 5,100.29$ 36.46$ 5,136.75$

Allocation Basis: Number of Departmental Cost Functions Analyzed in 2018 Cost Plan

Allocation Source: 2018 Cost Allocation Plan - Prepared During 2019

DEPARTMENT 3

FISCAL 2019

DUNN COUNTY, WISCONSIN

OTHER EXPENSES

Grantee Department Total General Audit Billed Audit

Cost Allocation

Plan

Building Depreciation 332.63 - - 332.63

Equipment Depreciation 221.75 - - 221.75

Other Expenses 337.21 4.59 - 332.63

Telephone System 111.84 - - 111.84

DPW - Facilities Operations 2,782.96 2,000.11 - 782.85

Central Transportation 385.52 273.69 - 111.84

Corporation Counsel 534.31 310.64 - 223.67

Information Technology 2,210.90 1,875.39 - 335.51

DOA-Human Resources 938.92 267.91 - 671.01

DOA-Risk Management 445.21 109.71 - 335.51

DOA-County Manager 534.31 310.64 - 223.67

County Treasurer 1,684.31 1,348.80 - 335.51

DOA-Financial Management 1,831.58 1,160.57 - 671.01

County Clerk 741.02 517.35 - 223.67

Clerk of Court/FCC 2,977.86 2,754.19 - 223.67

Child Support 3.46 - 3.46 -

Human Services 51.88 - 51.88 -

The Neighbors of Dunn County 90.07 - 90.07 -

Public Health 2.31 - 2.31 -

District Attorney/Victim Witness 1,213.69 1,213.69 - -

Sheriff 3,494.42 3,494.42 - -

County Jail 2,198.74 2,198.74 - -

Emergency Management 166.29 166.29 - -

Courts and Judicial Services 211.33 211.33 - -

DPW - Highway 8,644.82 8,644.82 - -

Transit 1,105.14 1,105.14 - -

UW-Extension 874.18 874.18 - -

Veterans Service Office 248.28 248.28 - -

Planning, Zoning, LCC, Surveyor 2,049.77 2,049.77 - -

Solid Waste & Recycling 3,824.69 3,824.69 - -

Register of Deeds 2,276.11 2,276.11 - -

Comm / Emergency Plan 811.82 811.82 - -

Other Departments 3,551.00 3,551.00 - -

Total 46,888.33$ 41,603.87$ 147.71$ 5,136.75$

DEPARTMENT 3

FISCAL 2019

DUNN COUNTY, WISCONSIN

OTHER EXPENSES

DEPARTMENT 4

DUNN COUNTY, WISCONSIN

TELEPHONE SYSTEM

NATURE AND EXTENT OF SERVICES

Dunn County manages a central phone system to support the operations of departments.

Depreciation expenses associated with the phone system has been identified and included in the Equipment Depreciation chapter of this cost allocation plan.

The depreciation expense and additional incoming indirect costs including VoIP system support included in the Information Technology Division are allocated in this chapter based on the Voice over IP (VoIP) charges by participating department during 2019.

Department: Telephone System

General &

Administrative Phone System

Cost Adjustments:

Interest Expense - Telephone System -

Total Cost Adjustments -$ -$ -$

General & Administrative Allocation - - -

Disallowed / Capitalized

Incoming Costs

1st Allocation

Building Depreciation - -

Equipment Depreciation 7,765.98 7,765.98

Other Expenses 110.88 110.88

Total 1st Allocation 7,876.86 - 7,876.86

Unallocated -

Total 1st Tier Allocation 7,876.86$ -$ 7,876.86$

2nd Allocation

Building Depreciation - -

Equipment Depreciation 4.70 4.70

Other Expenses 0.96 0.96

Telephone System - -

DPW - Facilities Operations - -

Central Transportation - -

Corporation Counsel - -

Information Technology - -

DOA-Human Resources - -

DOA-Risk Management - -

DOA-County Manager - -

DEPARTMENT 4

FISCAL 2019

DUNN COUNTY, WISCONSIN

TELEPHONE SYSTEM

General &

Administrative Phone System

County Treasurer - -

DOA-Financial Management - -

County Clerk - -

Clerk of Court/FCC - -

Total 2nd Allocation 5.66 - 5.66

Unallocated -

Total 2nd Tier Allocation 5.66$ -$ 5.66$

Total Incoming Costs 7,882.52 - 7,882.52

Total Allocated Cost 7,882.52$ -$ 7,882.52$

DEPARTMENT 4

FISCAL 2019

DUNN COUNTY, WISCONSIN

TELEPHONE SYSTEM

Function: Phone System

Total 1st Tier Allocation 7,876.86$

Total 2nd Tier Allocation 5.66

Total Allocated Cost 7,882.52$

Allocation

Units

Allocated

Percentage

Gross

Allocation Direct Billed

1st Tier

Allocation

2nd Tier

Allocation Total Allocated

Gran…